natgillin/translations-raw huggingface dataset:
•1) Artikel 13, punkt A, stk 1, litra c), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag skal fortolkes således, at fritagelsen for merværdiafgift efter denne bestemmelse finder anvendelse på lægelige ydelser, der består ν foretaget på arbejdsgiveres eller udførelse af lægeundersøgelser forsikringsselskabers anmodning udtagelse af blodprøver eller andre legemsprøver med henblik på at undersøge, om den pågældende person har en virus, infektioner eller andre sygdomme, efter anmodning fra arbejdsgivere eller forsikringsselskaber, euer udstedelse af en lægeattest vedrørende en persons egnethed —f.eks. til at rejse når disse ydelser hovedsageligt har tilformål at beskytte den berørtes sundhed
By decision of 6 June 2001 the VAT and Duties Tribunal, London, referred to the Court for a preliminary ruling a question on the interpretation of Article 13A(l)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977.
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 30. januar 2003.
By decision notified to Dr d'Ambrumenil on 29 September 1997, the Commissioners of Customs and Excise concluded that several services provided either jointly by the two appellants in the main proceedings, or by one of them, fell within the scope of item 1 in Group 7 in Schedule 9 to the VATA 1994 and were therefore exempt from VAT.
Præjudiciel »Statsstøtte — system for finansiering af en offentlig destruktionstjeneste via en afgift på køb af kød —fortolkning af EF-traktatens artikel 92 (efter ændring nu artikel 87 EF)* (Sjette Afdeling)
The VAT and Duties Tribunal considered that, in spite of the clarification supplied by the judgment in D. v W. as to whether VAT was payable on the services of a doctor who carries out a paternity test and makes a report thereon, the Court's interpretation was still required in order to decide on the tax treatment of the services referred to in the main proceedings.
Ved dom af 13. marts 2001 har Cour administrative d'appel de Lyon forelagt et præjudicielt spørgsmål vedrørende fortolkningen af EF-traktatens artikel 92 (efter ændring nu artikel 87 EF).
In these circumstances the VAT and Duties Tribunal, London, decided to stay proceedings and to refer a question to the Court for a preliminary ruling.
Virksomheden skal derfor betale den ved lov nr. 96-1139 fastsatte afgift på køb af kød.
More specifically, the referring court wishes to know whether the exemption under that provision applies to the various activities described in the question referred.
GEMO har over for den franske skatteforvaltning krævet tilbagebetaling af de af virksomheden indbetalte beløb i forbindelse med den omhandlede afgift, idet man gør gældende, at afgiften er i strid med fællesskabsretten, særligt traktatens artikel 93, stk. 3.
Therefore, if the context in which a medical service is effected enables it to be established that its principal purpose is not the protection, including the maintenance or restoration, of health but rather the provision of advice required prior to the taking of a decision with legal consequences, the exemption under Article 13A(l)(c) does not apply to the service.
Da kravet blev afvist af forvaltningen, anlagde GEMO sag ved Tribunal administratif de Dijon til prøvelse heraf, og i dom af 25. maj 2000 fastslog retten, at den ved lov nr. 96-1139 indførte ordning udgjorde ulovlig statsstøtte i henhold til traktatens artikel 93, stk. 3.
Where a service consists of making an expert medical report, it is clear that, although the performance of that service solicits the medical skills of the provider and may involve activities which are typical of the medical profession, such as the physical examination of the patient or the analysis of his medical history, the principal purpose of such a service is not the protection, including the maintenance or restoration, of the health of the person to whom the report relates.
Retten tilkendte derfor GEMO tilbagebetaling af den afgift på køb af kød, som selskabet havde betalt i perioden fra den 1. januar 1997 til den 31. august 1998, og som udgjorde 106 178 FRF.
Such a service, whose purpose is to provide a reply to questions set out in the request for the report, is effected in order to enable a third party to take a decision which has legal consequences for the person concerned or other persons.
Ministre de l'économie, des finances et de l'industrie har under anken ved Cour administrative d'appel de Lyon nedlagt påstand om ophævelse af dommen fra Tribunal administratif de Dijon, og om, at GEMO på ny kendes pligtig at betale den pågældende afgift.
It follows that supplies of services such as those described in paragraphs (d) to (h) of the question referred, although effected in the exercise of the medical profession, do not constitute 'the provision of medical care' within the meaning of Article 13A(l)(c).
Cour administrative d'appel de Lyon har på denne baggrund besluttet at udsætte sagen og forelægge Domstolen et præjudicielt spørgsmål.
In relation to services consisting in the provision of medical certificates of fitness, for example certificates of fitness to travel as mentioned in paragraph (c) of the question referred, it is necessary to take into consideration the context in which those services are performed in order to establish their principal purpose.
Henset til forelæggelsesdommen må det forelagte spørgsmål nærmere bestemt forstås som et spørgsmål om, hvorvidt traktatens artikel 92, stk. 1, skal fortolkes på en sådan måde, at en ordning som den i hovedsagen omhandlede, der sikrer kvægavlere og slagterier vederlagsfri indsamling og bortskaffelse af døde dyr og slagteaffald, skal betragtes som statsstøtte.
Where fitness certificates are required by a third party as a condition precedent to the exercise by the person concerned of a particular professional activity or the practice of certain activities requiring a sound physical condition, the principal purpose of the service effected by the doctor is to provide the third party with a necessary element for taking a decision.
I nærværende sag vil den omstændighed, at destruktionsomkostningerne i Frankrig hverken afholdes af kvægavlerne eller slagterierne, nødvendigvis have en positiv indvirkning på kødpriserne, hvorfor dette produkt bliver mere konkurrencedygtigt på medlemsstaternes markeder, hvor disse omkostninger normalt belaster de konkurrerende erhvervsvirksomheders budgetter.
None the less, where the purpose of a certificate relating to physical fitness is to make clear to a third party that a person's state of health imposes limitations on certain activities or requires that they are carried on under particular conditions, the protection of the health of the person concerned may be regarded as the principal purpose of that service.
Herefter er det oplagt, at en sådan foranstaltning favoriserer de franske kødeksportører og påvirker samhandelen i Fællesskabet.
Therefore, the exemption under Article 13A(l)(c) may apply to such a service.
Det hedder i domskonklusionen:
Considerations similar to those set out above apply in relation to the services described in paragraphs (a) and (b) of the question referred.
»EF-traktatens artikel 92, stk 1 (efter ændring nu artikel 87, stk 1, EF), skal fortolkes på en sådan måde, at en ordning som den i hovedsagen omhandlede, der sikrer kvægavlere og slagterier vederlagsfri indsamling og bortskaffelse afdøde dyr og slagteaffald, skal betragtes som statsstøtte.*
Where medical examinations and the taking of blood or other bodily samples are carried out with the aim of enabling an employer to take decisions on the recruitment of, or on the duties to be performed by, a worker or to enable an insurance company to fix the premium to be paid by an insured person, the services in question are intended principally to provide that employer or that insurance company with evidence on which to take its decision.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 30. april 2002.
Such services do not therefore come within the meaning of 'provision of medical care' exempted under Article 13A(l)(c).
Sag C-296/01 Kommissionen for De Europæiske Fællesskaber / Den Franske Republik Miljø- og forbrugerbeskyttelse
where those services are intended principally to protect the health of the person concerned.
Ved stævning indleveret til Domstolens Justitskontor den 25. juli 2001 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Franske Republik har tilsidesat sine forpligtelser i henhold til Rådets direktiv 90/220/EØF af 23. april 1990 og i henhold til artikel 249 EF, idet den hverken korrekt eller fuldstændigt har gennemført direktivets artikel 5, nr. 1-4, artikel 6, stk. 2 og 5, artikel 9, stk. 3, artikel 11, stk. 13 og 6, artikel 12, stk. 3 og 4, samt artikel 19, stk. 24.
The said exemption does not apply to the following services, performed in the exercise of the medical professiongiving certificates as to a person's medical condition for purposes such as entitlement to a war pension, medical examinations conducted with a view to the preparation of an expert medical report regarding issues of liability and the quantification of damages for individuals contemplating personal injury litigation, the preparation of medical reports following examinations referred to in the previous indent and medical reports based on medical notes without conducting a medical examination, medical examinations conducted with a view to the preparation of expert medical reports regarding professional medical negligence f or individuals contemplating litigation, the preparation of medical reports following examinations referred to in the previous indent and medical reports based on medical notes without conducting a medical examination'
Gennemførelsen af artikel 5, nr. 1 og 2, i direktiv 90/220 er derfor ufuldstændig, og søgsmålet bør derfor anses for begrundet på dette punkt.
Advocate General C. Stix-Hackl delivered her Opinion at the sitting of the Fifth Chamber on 30 January 2003.
Ifølge Domstolen er gennemførelsen af et direktiv ikke fuldstændig, såfremt der for borgerne består en usikkerhed med hensyn til omfanget af deres rettigheder og forpligtelser på et område, der er reguleret ved dette direktiv.
Preliminary ruling (State aid — System of financing a public carcass disposal service by a meat purchase tax -Interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC)) (Sixth Chamber)
Selv om det antages, at ordet »alle«, som anvendes i dekreterne til gennemførelse af lov nr. 92-654, skal fortolkes således, at det omfatter alle de oplysninger, der kræves i henhold til artikel 5, nr. 4, i direktiv 90/220, fremgår dette ikke med tilstrækkelig klarhed af de nævnte dekreter.
By judgment of 13 March 2001 the Cour administrative d'appel de Lyon (Administrative Court of Appeal, Lyon) referred to the Court for a preliminary ruling a question on the interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC).
Artikel 6, stk 2, i direktiv 90/220
The dispute in the main proceedings and the questions referred
I et sådant tilfælde er det åbenbart, at den kompetente myndigheds afslag ikke vil være begrundet.
GEMO is a medium-sized supermarket which markets meat and meat-based products in France.
Selv om begrundelsen for det pågældende afslag meddeles anmelderen senere, kan den frist på 90 dage, der er fastsat i direktiv 90/220, ikke overholdes.
In that capacity, it is liable to the meat purchase tax created by Law No 96-1139.
Kommissionen har hævdet, at et stiltiende afslag på tilladelse, uden at den kompetente myndighed har truffet en udtrykkelig afgørelse inden for fristen på 90 dage i artikel 6, stk. 2, i direktiv 90/220, indebærer, at ansøgeren ikke meddeles et skriftligt begrundet svar inden for nævnte frist.
Claiming that that tax is contrary to Community law, and Article 93(3) of the Treaty in particular, GEMO applied to the French tax authorities for reimbursement of the sums paid by way of that tax.
Kommissionen har imidlertid medgivet, at det ved de sektorielle gennemførelsesdekreter pålægges den kompetente myndighed at give meddelelse om sin afgørelse inden for en frist på 90 dage, idet et afslag på tilladelse skal begrundes.
That application having been refused by the administration, GEMO appealed against that refusal before the Tribunal administratif de Dijon (Administrative Court, Dijon), which, in its judgment of 25 May 2000, held that the arrangement established by Law No 96-1139 constituted illegal State aid within the meaning of Article 93(3) of the Treaty.
Derved er den tilsvarende forpligtelse i artikel 6, stk. 2, i direktiv 90/220 blevet gennemført i fransk ret.
That court therefore granted GEMO a refund of the tax on meat purchases which it had paid between 1 January 1997 and 31 August 1998 in the amount of FRF 106 178.
Efter Kommissionens opfattelse skal artikel 6, stk. 5, i direktiv 90/220 gennemføres i national ret, for at den kompetente myndighed kan benytte sig af den mulighed, bestemmelsen indeholder.
On appeal the Ministre de l'économie, des finances et de l'industrie requested the Cour administrative d'appel de Lyon to annul the judgment of the Tribunal administratif de Dijon and to reimpose the tax at issue on GEMO.
I modsætning til Kommissionen er den franske regering af den opfattelse, at artikel 9, stk. 3, i direktiv 90/220 ikke skal gøres til genstand for gennemførelsesforanstaltninger, for så vidt som disse bestemmelser regulerer forholdet mellem myndighederne i medlemsstaterne indbyrdes og med Kommissionen.
In those circumstances, the Cour administrative d'appel de Lyon decided to suspend the proceedings and refer a question to the Court of Justice for a preliminary ruling.
- Artikel 12, stk. 3 og 4, i direktiv 90/220
The questions referred by the national court
Kommissionen har anført, at artikel 12, stk. 3, i direktiv 90/220 ikke er blevet gennemført fuldstændigt, idet kun to bekendtgørelser, der er vedtaget på grundlag af dekret nr. 93-1177 og nr. 94-46, henviser til et resumé af dossieret vedrørende ansøgningen om tilladelse til markedsføring.
In the light of the referring judgment, the question should be understood as asking essentially whether Article 92(1) of the Treaty must be interpreted as meaning that a system such as that at issue in the main proceedings, which provides farmers and slaughterhouses with the free collection and disposal of animal carcasses and slaughterhouse waste, must be considered to be State aid.
Kommissionen om anvendelse af forenklede procedurer. Denne bestemmelse er ubetinget og tilstrækkelig præcis til at kunne anvendes af de kompetente myndigheder.
In the present case, the fact that, in France, the costs of carcass disposal are borne neither by farmers nor by slaughterhouses necessarily has a positive impact on meat prices, thus making that product more competitive on the markets of the Member States where such costs are normally paid out of the budgets of competing traders.
Kommissionen har i øvrigt ikke godtgjort, at overholdelsen af nævnte bestemmelse kræver vedtagelse af særlige gennemførelsesforanstaltninger i den nationale retsorden.
Against that background, it is clear that a measure of this sort constitutes an advantage for French exports and affects intra-Community trade.
Artikel 11, stk 1, i direktiv 90/220
Advocate General EG.
Bestemmelsen omhandler imidlertid ikke oplysningerne i artikel 11, stk. 1, i direktiv 90/220.
Jacobs delivered his Opinion at the sitting of the Sixth Chamber on 30 April 2002.
Artikel 11, stk 2 og 3, i direktiv 90/220
He proposed that the Court should answer as follows:
Kommissionen har anført, at Den Franske Republik ikke har gengivet indholdet af artikel 11, stk. 2 og 3, i direktiv 90/220 i nogen bestemmelse, bortset fra bekendtgørelserne af henholdsvis 18. juli 1995 og 18. oktober 2000.
'A measure such as Law No 96-1139 of 26 December 1996 on the collection and disposal of animal carcasses and slaughterhouse waste and modifying the Rural Code provides for State aid within the meaning of Article 87(1) EC
I denne forbindelse er det tilstrækkeligt at bemærke, at spørgsmålet om, hvorvidt der foreligger et traktatbrud, skal afgøres på baggrund af forholdene i medlemsstaten, som de var ved udløbet af fristen i den begrundede udtalelse.
— in favour of farmers and slaughterhouses, in that the public collection and disposal service for dangerous animal waste is provided to them free of charge;
Med indrømmelsen af, at artikel 11, stk. 2 og 3, i direktiv 90/220 vil blive gennemført ved bekendtgørelser, der først skal vedtages, har den franske regering medgivet, at den ikke har foretaget en fuldstændig gennemførelse inden for fristen.
— in favour of carcass disposal undertakings only if and to the extent that the payments made by the French State to carcass disposal undertakings for the operation of the public carcass disposal service exceed an appropriate remuneration for providing that service; and
Denne bestemmelse er en udtrykkelig gennemførelse af artikel 11, stk. 6, andet og tredje led, i direktiv 90/220. Forpligtelsen i samme bestemmelses første led, nemlig til at revidere de oplysninger og betingelser, der er angivet i artikel 11, stk. 1, følger logisk af forpligtelsen til at meddele myndigheden »alle nye oplysninger«.
— in favour of small meat retailers in that they are exempted from the meat purchase tax, unless it can be shown that that exemption is justified by reasons relating to the nature or the general scheme of the tax and provided that the exemption affects trade between Member States in the meat retailing sector.'
Nævnte artikel er imidlertid ikke nævnt i Kommissionens påstande.
(Failure of a Member State to fulfil obligations — Failure to transpose Directive — Genetically modified organisms) (Sixth Chamber)
Det fremgår af procesreglementets artikel 38, stk. 1, og af fast retspraksis, at påstandene skal være formuleret på en utvetydig måde, således at Domstolen ikke risikerer enten at træffe afgørelse ultra petita, eller at undlade at tage stilling til enkelte punkter i påstandene.
By application lodged at the Court Registry on 25 July 2001, the Commission of the European Communities brought an action for a declaration that, by failing to transpose correctly and fully Articles 5(1) to (4), 6(2) and (5), 9(3), 11(1), (2), (3) and (6), 12(3) and (4) and 19(2), (3) and (4) of Council Directive 90/220/EEC of 23 April 1990, the French Republic has failed to fulfil its obligations under that directive and Article 249 EC.
Artikel 19, stk 2 og 3, i direktiv 90/220
Consideration of the application
Kommissionen har anført, at artikel 19, stk. 2, i direktiv 90/220 er delvis gennemført ved artikel 21, stk. 1, i lov nr. 92-654.
Article 5(1) and (2f of Directive 90/220
Kommissionen har anført, at det i henhold til denne lov ikke er et krav, at anmelderen skal vedlægge en verificerbar begrundelse.
The Commission alleges that the French Republic has failed to transpose Article 5(1) and (2) of Directive 90/220 fully.
Ifølge Domstolen er der ingen bestemmelse i fransk ret, der udtrykkeligt bestemmer, at anmelderen skal vedlægge en verificerbar begrundelse i forbindelse med en anmodning om, at visse oplysninger behandles fortroligt.
In the present case, the orders of 18 October 2000 and 30 November 2001 were not adopted until after the period laid down in the reasoned opinion had expired.
Artikel 19, stk 4, i direktiv 90/220
The French Government itself indicates that the drafting of other orders is still in progress.
På listen over oplysninger, der skal fremgå af informationsbladet, er der ingen henvisning til stedet for udsætningen eller anmelderens navn og adresse.
Consequently, transposition of Article 5(1) and (2) of Directive 90/220 is incomplete and the application must be held to be well founded in this regard.
Gennemførelsen af direktivet med hensyn til GMO-baserede reagenser
The Commission contends that the rule laid down in Article 5(3) of Directive 90/220 has not been transposed in the decrees relating to plants, seeds and seedlings, to plant-protection products wholly or partially composed of GMOs, and to genetically modified animal organisms.
Den Franske Republik har medgivet, at den endnu ikke har truffet gennemførelsesforanstaltninger på området for GMO-baserede reagenser, men at den vil vedtage dem i forbindelse med gennemførelsen af direktiv 2001/18.
Contrary to the submissions of the French Government, Article 5(3) of Directive 90/220 does not confer merely a power which the Member States are free to use or not, but obliges the Member States to lay down that a single notification may be considered sufficient by the competent authorities in the cases prescribed by that provision.
Det hedder i domskonklusionen:
Article 5(4) of Directive 90/220
*1) Den Franske Republik har tilsidesat sine forpligtelser i henhold til Rådets direktiv 90/220/EØF af 23. april 1990 om udsætning i miljøet af genetisk modificerede organismer, som ændret ved Kommissionens direktiv 97/35/EF af 18. juni 1997 om anden tilpasning til den tekniske udvikling af direktiv 90/220, idet den ikke har gennemført direktivets artikel 5, nr. 1-4, artikel 11, stk 13, samt artikel 19, stk 2 og 3.
The parties agree that each of the decrees implementing Law No 92-654 refers to the applicant's obligation to supply 'all' information enabling the impact of the releases on public health and the environment to be assessed.
2) l øvrigt frifindes Den Franske Republik
According to the Court, a directive's transposition is not complete if it leaves a state of uncertainty as regards the extent of the rights and obligations of individuals in the field governed by the directive.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 22. maj 2003.
The Commission calls into question the fact that, in the event of an implied refusal of authorisation where no express decision has been made by the competent authority within the 90-day period laid down in Article 6(2) of Directive 90/220, a reasoned written response is not notified to the applicant within that period.
Dansk tekst foreligger endnu ikke.
Accordingly, the corresponding obligation contained in Article 6(2) of Directive 90/220 has been transposed into French law.
Præjudiciel »Socialpolitik — tilnærmelse af lovgivningerne — overførsel af virksomheder — varetagelse af arbejdstagernes rettigheder—direktiv 77I187/EØF—anvendelsesområde — begrebet overførsel* (Sjette Afdeling)
According to the Commission, the option offered by Article 6(5) of Directive 90/220 can be available to the competent authority only if that provision is transposed into national law.
Tvisten i hovedsagen
- Article 9(3) of Directive 90/220
Den institution, som driver det ortopædiske hospital Wien Speising (herefter »hospitalet«), indgik den 2. november 1990 en aftale med Sanrest, i henhold til hvilken denne virksomhed påtog sig den fulde drift af hospitalets storkøkken, idet den skulle forsyne patienter og personale med mad- og drikkevarer.
Contrary to the Commission, the French Government takes the view that Article 9(3) of Directive 90/220 does not have to be the subject of measures transposing it since it organises relations of the authorities of the Member States amongst themselves and with the Commission.
Særlige ydelser blev betalt særskilt.
- Article 12(3) and (4) of Directive 90/220
Tilberedningen af maden skulle ske i hospitalets lokaler. Det hørte til Sanrests opgaver at sørge for udarbejdelse af menuplaner, indkøb, lagerføring, tilberedning, portionsanretning og transport af de anrettede måltider til de forskellige hospitalsafdelinger — dog ikke fordelingen af maden til patienterne — uddeling i personalekantinen samt rengøring af snavset service og de benyttede lokaler.
The Commission contends that Article 12(3) of Directive 90/220 has not been fully transposed on the ground that only two orders, adopted on the basis of Decrees No 93-1177 and No 94-46, refer to a summary of the dossier in respect of applications for authorisation to place a product on the market.