natgillin/translations-raw huggingface dataset:
Rådets direktiv 91/680/EØF af 16. december 1991 om tilføjelse til det fælles merværdiafgiftssystem og om ændring, med henblik på afskaffelse af de fiskale grænser, af direktiv 77/388/EØF 4 føjede et nyt afsnit til sjette direktiv: XVIa (momsovergangsord-
The EC Treaty contains two rules of competition law which are fundamental to the operation of the common market. While Article 81 EC prohibits collusion between rival companies, the first paragraph of Article 82 EC prohibits any abuse by one or more undertakings of a dominant position within the common market or a substantial part of it.
Ved erhvervelse inden for Fællesskabet af et gode forstås erhvervelse af retten til som
3 — Opinion of Advocate General Jacobs in Syfait and Others, delivered on 28 October 2004, which argued that the reference for a preliminary ruling was admissible.
Med forbehold af stk. 1 anses stedet for en erhvervelse inden for Fællesskabet af goder, som omhandlet i artikel 28a, stk. 1, litra a), for at ligge på den medlemsstats område, som har tildelt det momsregistreringsnummer, hvorunder erhververen har foretaget erhvervelsen, der som erhververen ikke godtgør, at der er pålagt denne erhvervelse afgift efter stk. 1.
Should the competent authorities decide not to permit the marketing of the medicinal product concerned at the price proposed by the applicant, the decision shall contain a statement of reasons based on objective and verifiable criteria. …’
»Afgiftspligten indtræder på det tidspunkt, hvor erhvervelsen inden for Fællesskabet af goder finder sted.
Member States shall ensure that a decision on the price which may be charged for the medicinal product concerned is adopted and communicated to the applicant within 90 days of the receipt of an application submitted, in accordance with the requirements laid down in the Member State concerned, by the holder of a marketing authorisation.
Erhvervelsen inden for Fællesskabet af goder anses for at finde sted på det tidspunkt, hvor leveringen i indlandet af lignende goder anses for at finde sted.«
6 — Directive of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ 2001 L 311, p.
(i) transport af goderne fra Det Forenede Kongerige, og
OPINION OF MR RUIZ-JARABO — JOINED CASES C-468/06 TO C-478/06
(ii) deres erhvervelse i en anden medlemsstat af en person, der er momspligtig for erhvervelsen i overensstemmelse med bestemmelser i denne medlemsstats lovgivning, derfor denne medlemsstat svarer til bestemmelserne i section 10, og
III — The facts in the main proceedings and the questions referred for a prelim -inary ruling implementing this article must be justified on grounds of public health protection and be proportionate to the objective of such protection, ‘in compliance with the Treaty rules, particularly those concerning the free movement of goods and competition’.
Til gennemførelse af denne bemyndigelse indeholder Regulation 134 i Value Added Tax Regulations 1995 (merværdiafgiftsbekendtgørelse) nærmere bestemmelser for fritagelse af leveringer inden for Fællesskabet.
GlaxoSmithKline plc, a pharmaceutical research and manufacturing company established in the United Kingdom, distributes and warehouses its products in Greece through its subsidiary GSK AEVE (hereinafter col -lectively referred to as ‘GSK’), which holds the parent company’s marketing author -isation for the products in Greece.
Yderligere detaljer fremgår af afgiftsmyndighedernes meddelelser (Notices) 725 og 703, som delvis har retskraft i medfør af section 30, stk. 8, i 1994-loven og schedule 7,
GSK AEVE therefore distributes goods bearing the trade marks Imigran, for migraine, Lamictal, for epilepsy, and Serevent, for asthma, which are all prescription medicines for which GSK holds the patent.
Som den forelæggende ret har fremført, opstår der ifølge alle disse bestemmelser først ret til fritagelse ved levering inden for Fællesskabet med ret til fradrag for indgående moms (zero-rating), når varerne reelt har forladt Det Forenede Kongerige.
The appellants in the main proceedings had for a number of years acquired these medicines in various forms as intermediary wholesalers in order to supply them both to the Greek and to other markets, particularly Germany and the United Kingdom.
På anmodning fra Teleos m.fl. blev leveringerne fritaget for moms, og det blev godkendt, at selskaberne foretog fradrag for indgående moms (zero-rating).
Citing a shortage of the three medicinal products referred to above, for which it declined to take any responsibility, GSK changed its system of distribution in Greece at the end of October 2000.
De var derfor af den opfattelse, at mobiltelefonerne ikke havde forladt Det Forenede Kongerige. Den forelæggende ret deler denne opfattelse.
It stopped meeting the appellants’ orders from 6 November of that year and supplied the products to hospitals and pharmacies through the company Farmacenter AE.
Speditøren overdrog så angiveligt varerne til en fragtfører til transport til bestemmelsesstaterne. For hver handel sendte TT pr. kurér Teleos m.fl. et stemplet og underskrevet CMR-fragtbrev i
Finally, Greek legislation requires that persons carrying out the business of pharmaceutical wholesaler obtain a licence and undertake to supply a defined geographical area adequately.
TT har ifølge den forelæggende rets oplysninger indgivet momsangivelser for erhvervelsen inden for Fællesskabet af mobiltelefonerne, krævet fradrag for indgående moms, der herved skulle betales, og
When, in February 2001, GSK reinstated normal supplies it resumed supplying Imigran, Lamictal and Serevent to the wholesalers, albeit to a limited extent, but ended its involvement with Farmacenter AE.
Før Teleos m.fl. indledte forretningsforbindelser med TT, havde de sikret sig, at denne aftager var troværdig, idet de havde kontrolleret TT’s spanske momsnummer, registrering i handelsregistret og kreditværdighed. Også den af TT valgte speditør havde de indhentet oplysninger om .
GSK started administrative proceedings when the Epitropi Antagonismou (Greek Competition Commission) dismissed the complaints concerning the changes in its distribution policy for medicinal products; for their part, the appellants in the main proceedings, which are associations of Greek pharmacists and other wholesalers, instituted proceedings on the same facts, seeking to establish that GSK had committed an abuse of a dominant position within the meaning of Article 2 of the Greek Law on competition and Article 82 EC.
Der blev anlagt sag om momsansættelsen ved High Court of Justice for England and Wales, Queen’s Bench Division (Administrative Court), som ved kendelse af 7. maj 2004 (indgået til Domstolen den 24.9.2004) i henhold til artikel 234 EF har forelagt Domstolen følgende præjudicielle spørgsmål:
The civil proceedings were commenced when the current appellants filed petitions at the Polimeles Protodikio Athinon (Court
»1) Skal udtrykket »forsendes« i artikel 28a, stk. 3 (erhvervelse inden for Fællesskabet), under de relevante omstændighe- b) retten til som ejer at råde over varerne overgår til køberen, og varerne påbegynder, men ikke nødvendigvis afslutter, deres transport til en anden medlemsstat (navnlig hvis varerne endnu ikke fysisk har forladt leveringsmedlemsstatens område), eller
8 — Thus distancing itself from the decision in Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, which I have always considered to be wrong, and tending more towards the view which I advocate in my Opinion in the De Coster case (Case C-17/00 [2001] ECR I-9445); my Opinion of 22 November 2007 in Case C-393/06 Ing. Aigner, Wasser-Wärme-Umwelt (pending before the Court) discusses the current state of this debate.
c) retten til som ejer at råde over varerne er overgået til køberen, og varerne fysisk har forladt leveringsmedlemsstatens område ved deres transport til en anden medlemsstat?
OPINION OF MR RUIZ-JARABO — JOINED CASES C-468/06 TO C-478/06 and and of First Instance, Athens) on 30 April 930 October 2001, 10and 5 March 1111 November 2002.
Betingelser for fritagelse køberen overtager ansvaret for at transportere varerne til en anden medlemsstat end leveringsstaten på et sikkert lager, der ligger i leverandørens medlemsstat, og når kontraktdokumenterne og/eller anden skriftlig dokumentation angiver, at det er hensigten, at varerne herefter skal transporteres videre til et bestemmelsessted i en anden medlemsstat, men varerne endnu ikke fysisk har forladt leveringsmedlemsstatens område, eller
12 of Justice on the questions referred to it by the Epitropi Antagonismou in Case C-53/03, has decided to stay the appeal proceedings and refer identical questions to the Court of Justice for a preliminary ruling, namely: 13
Skal artikel 28c, punkt A, litra a), fortolkes således, at levering af varer er momsfritaget, når:
The appellants argued that GSK’s conduct in interrupting supplies and distributing through Farmacenter constituted acts of unfair competition and an abuse of the dominant position of GSK on the market for the three products in question.
— varerne leveres til en køber, der er momsregistreret i en anden medlemsstat, og b) retten til som ejer at råde over varerne er overgået til køberen, og varerne har påbegyndt, men ikke nødvendigvis afsluttet, deres transport til en anden medlemsstat (navnlig hvis varerne endnu ikke fysisk har forladt leveringsmedlemsstatens område), eller
The appellants sought an order that the products continue to be supplied to them in the quantities corresponding to the monthly average supplied by GSK to them between 1 January and 31 October 2000, plus 20%, and compensation in respect of the damage caused and loss of profits.
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT KOKOTT — SAG C-409/04 d) retten til som ejer at råde over varerne er overgået til køberen, og det kan bevises, at varerne faktisk er ankommet til bestemmelsesmedlemsstaten?
Where the refusal of an undertaking holding a dominant position to meet fully the orders sent to it by pharmaceutical wholesalers is due to its intention to limit their export activity and, thereby, the harm caused to it by parallel trade, does the refusal constitute per se an abuse within the meaning of Article 82 EC?
hederne i bestemmelsesmedlemsstaten, når disse angivelser som erhvervelser inden for Fællesskabet omfattede købene af de varer, som angivelserne angik, og køberen angav et beløb som udgående afgift og også angav det samme beløb som indgående afgift i overensstemmelse med sjette direktivs artikel 17, stk. 2, litra d)?«
Is the answer to that question affected by the fact that the parallel trade is particularly profitable for the wholesalers because of the different prices, resulting from State intervention, in the Member States of the European Union, that is to say by the fact that pure conditions of competition do not prevail in the pharmaceuticals market, but a regime which is governed to a large extent by State intervention?
Under retsforhandlingerne ved Domstolen har Teleos m.fl., Det Forenede Kongeriges regering, Irland, den franske, den græske, den italienske og den portugisiske regering samt De Europæiske Fællesskabers Kommission afgivet indlæg.
The appellants in the national proceedings have appealed against these decisions to the Trimeles Efetio Athinon (Tripartite Court of Appeal, Athens), which, having waited in vain for the opinion of the Court
Under de relevante omstændigheder, hvor en leverandør, der handler i god tro, til de kompetente myndigheder i hans medlemsstat efter fremsættelse af et tilbagebetalingskrav har fremlagt objektivt bevis, der på tidspunktet for modtagelsen tilsyneladende støttede hans ret til at fritage varer i henhold til artikel 28c, punkt A, litra a), og de kompetente myndigheder oprindeligt godtog beviset for fritagelse, under hvilke omstændigheder (om nogen) kan de kompetente myndigheder i leveringsmedlemsstaten da efterfølgende pålægge leverandøren at betale moms af disse varer, når de bliver opmærksomme på bevis, som enten (a) rejser tvivl om gyldigheden af det tidligere bevis eller (b) viser, at det fremlagte bevis reelt var forfalsket, uden at leverandøren dog havde kendskab hertil eller havde medvirket hertil?
13 — The questions in Cases C-474/06 to C-478/06 are reproduced here, since the questions in the earlier cases (C-468/06 to C-473/06) mistakenly made reference to ‘a national competition authority’ rather than ‘a national court or tribunal’, probably because the questions referred to the Court of Justice by the Epitropi Antagonismou were transcribed literally, as the appellants explain in their observations in Cases C-469/06 to C-476/06.
Således var alle betingelser for både erhvervelse inden for Fællesskabet og fritagelse i forbindelse med leve-
10 — Case C-473/06.11 — Case C-477/06.12 — Cases C-469/06 and C-471/06.
spørgsmål kommer til det resultat, at fritagelse også sker, selv om varen ikke har forladt oprindelseslandet.
(b) is account to be taken, and to what extent, of the interests of social insurance bodies in cheaper medicinal products?
ring inden for Fællesskabet opfyldt, og det uafhængigt af, hvilken af fortolkningsvarianterne idet første og det andet præjudicielle spørgsmål der foretrækkes.
If the Court holds that limitation of parallel trade, for the reasons set out above, does not constitute an abusive practice in every case where it is engaged in by an undertaking holding a dominant position, how is possible abuse to be assessed? In particular:
Således er der ikke nogen klar logisk grund til at prioritere den ene gruppe spørgsmål frem for den anden .
What other criteria and approaches are considered appropriate in the present case?’
Kun hvis man besvarer disse spørgsmål med, at de kendsgerninger, som efterfølgende er fremkommet, kan føre til en revurdering af situationen, er det første og det andet spørgsmål relevante .
Do the percentage by which normal domestic consumption is exceeded and/or the loss suffered by an undertaking holding a domin- ant position compared with its total turnover and total profits constitute appropriate criteria?
A — Indledende bemærkninger til momsreglerne for samhandelen mellem medlemsstaterne 6
If so, how are the level of that percentage and the level of that loss determined (the latter as a percentage of turnover and total profits), above which the conduct in question may be abusive?
Inden jeg behandler de præjudicielle spørgsmål, skal jeg redegøre for baggrunden for særreglerne for grænseoverskridende leveringer i samhandelen inden for Fællesskabet.
Pursuant to Article 43 of the Rules of Procedure of the Court of Justice, the President, by an order of 29 January 2007, ordered the cases to be joined, on account of the objective connection between them.
Såfremt afgiftsmyndighederne ikke kan foreholde leverandøren, at telefonerne (endnu) ikke har forladt landet, fordi denne i god tro antog, at fragtbrevene var rigtige, er det dog uden betydning, hvorvidt og hvornår fritagelse sker under disse omstændigheder.
(a) is the answer affected by the fact that the ultimate consumer/patient derives limited financial advantage from the parallel trade and
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT KOKOTT — SAG C-409/04 punkt i forbindelse med henholdsvis momsfritagelsen og momspålæggelsen, kunne såledesuden videre dokumenteres ved hjælp af tolddokumenterne også med henblik på momsafregning.
OPINION OF MR RUIZ-JARABO — JOINED CASES C-468/06 TO C-478/06 however, in point 5 of its written observations, disputes that this is the case, relying on two principal arguments: that it is impossible for it to act without regard for its competitors and that the relevant market is not the market in the relevant therapeutic area but the European market for all prescription medicines.
Levering af goder, som forsendes eller transporteres til et tredjeland, er i medfør af sjette direktivs artikel 15, nr. 1, afgiftsfritaget, fordi de ikke forbruges i indlandet. Tilsvarende gælder i medfør af sjette direktivs artikel 28c, punkt A, litra a), for levering til en anden medlemsstat.
At the hearing, held on 29 January 2008, the representatives of Farmakemporiki AE Emporias kai Dianomis Farmakeftikon Proionton and others, Kokkoris D. Tsanas K. EPE and others, GSK, the Italian Republic, which had not submitted written observations, the Republic of Poland and the Commission of the European Communities were present to submit their arguments orally and to reply to the questions put to them by the Court.
I takt med gennemførelsen af det indre marked blev kontrollen ved grænserne mellem medlemsstaterne afskaffet, hvilket krævede en ny udformning af momsordningerne for samhandelen mellem medlemsstaterne 7.
There is settled caselaw on the clear separation of functions between the national courts and the Court of Justice in Article 234 EC proceedings, to the effect that the assessment of the facts of the case is a matter for the national court. 14
For at opnå, at momsen også fremover tilfalder den medlemsstat, hvor det endelige forbrug finder sted, indførte direktiv 91/680/EØF erhvervelse inden for Fællesskabet som en ny afgiftsudløsende begivenhed i samhandelen mellem medlemsstaterne [artikel 28a, stk. 1, litra a)].
As investigating the position of an undertaking in a particular market and defining the relevant market entail an examination of the facts, it must be left to the referring court and there can be no question of the Court of Justice giving its view on the matter.
Som følge heraf varen levering principielt momspligtig på leveringsstedet som defineret i sjette direktivs artikel 8, stk. 1, litra a), dvs. stedet for forsendelsen, men en sådan levering var dog momsfritaget ved udførsel.
I have already referred to the decision of the Greek Competition Commission of 1 September 2006, which found that GSK held a dominant position in respect of the medicinal product Lamictal, but not in respect of Imigran or Serevent. GSK,
Da erhvervelse inden for Fællesskabet afgiftspålægges i godets bestemmelsesstat, skal den der tilsvarende levering inden for Fællesskabet afgiftsfritages i oprindelsesstaten for at undgå dobbeltbeskatning og dermed tilsidesættelse af princippet om momsens neutralitet [sjette direktivs artikel 28c, punkt A, litra a)] 8. Mens erhvervelse inden for Fællesskabet altså er trådt i stedet for afgiftspålæggelse ved indførsel, er afgiftsfritagelse ved levering inden for Fællesskabet trådt i stedet for afgiftsfritagelse ved udførsel.
I share the view of the parallel importers that it is appropriate to direct the debate towards the circumstances in which it arose, namely the supply by GSK of the medicinal products in question to these undertakings in the average monthly amounts supplied in the year 2000, plus 20%, as set out in the order for reference, for the following reasons: on the one hand, in Article 234 EC proceedings the facts are provided by the referring court and the Court of Justice should not interfere in this area; and, on the other hand, to depart from this factual framework would render the response less helpful.
Dette beror på den korrekte antagelse, at der består en sammenhæng mellem afgiftsfritagelsen af de leverede goder i medfør af sjette direktivs artikel 28c, punkt A, litra a), og den afgiftspligtige erhvervelse af de leverede goder inden for Fællesskabet i medfør af sjette direktivs artikel 28a, stk. 3, første afsnit. Ved erhvervelsen inden for Fællesskabet flyttes retten til at opkræve afgift fra oprindelsesstaten til bestemmelsesstaten 9.
In its written observations, the appellant in the main proceedings Lelos kai Sia EE is critical of the way the first question is worded in that it uses the expression ‘to meet fully the orders’, which could cause confusion as it moves the debate from the context in which it arose to a more theoretical level on which the basis of any order sent to GSK, however exorbitant or excessive, would have to be assessed.
Samspillet mellem erhvervelse inden for Fællesskabet og afgiftsfritagelse ved levering inden for Fællesskabet
15 — For example, in Case 38/77 Enka [1977] ECR 2203; Case C-250/91 Hewlett Packard France [1993] ECR I-1819; and Joined Cases C-223/99 and C-260/99 Agorà and Excelsior [2001] ECR I-3605.
Erhververen erhverver retten til som ejer at råde over løsøre 10.
OPINION OF MR RUIZ-JARABO — JOINED CASES C-468/06 TO C-478/06
Afgiftsfritagelse i forbindelse med levering inden for Fællesskabet i medfør af artikel 28c, punkt A, litra a), sker på følgende betingelser:
Before addressing the question of whether such conduct should be described as an abuse ‘in itself’ (per se), we must briefly look at how refusals to supply have been treated in Community caselaw and at the effect that a clear intention to block parallel trade has as an aggravating factor in the assessment of the conduct.
Hvad angår opfyldelse af betingelserne for, at der er tale om fritagelse, er deringen problemer i forbindelse med den anden betingelse — levering til en afgiftspligtig person, som handler i egenskab af en afgiftspligtig person uden for forsendelsesstaten.
However, the questions which follow relate to a series of circumstances which belong to the realm of possible justifications for the abuse, and consequently it would be more logical to transfer them to the second question, which asks about the correct criteria for assessing whether the conduct of GSK is excessive.
— goderne forsendes eller transporteres af sælgeren eller af erhververen eller for disses regning til steder uden for det i
Moreover, the written observations submitted in these preliminary ruling proceedings are inspired to a great extent by the Opinion of Advocate General Jacobs in Syfait and Others, which also deals extensively with the grounds for justifying the abuse.
Uenige er sagens parter kun om den korrekte fortolkning af begrebet at forsende til en anden medlemsstat, som forekommer såvel i artikel 28a, stk. 3, første afsnit, som i artikel 28c, punkt A, litra a), i sjette direktiv .
This approach to the questions also permits me to address a current doctrinal debate, namely whether there are practices which are of themselves abusive, and to take the analysis of possible justifications further.
At forsende og transportere i medfør af sjette direktivs artikel 28a, stk. 3, og artikel 28c, punkt A, litra a) forudsætter, at goderne faktisk har forladt forsendelsesstaten, respektivt er ankommet i bestemmelsesstaten. Kun ved at tage udgangspunkt i denne objektive hændelse kan man garantere, at momssystemet fungerer korrekt.
The factual background to the few judgments of the Court on this subject mean that they are of doubtful relevance to this case, where the wholesalers of the three medicines in question are facing a refusal by their only supplier, which is the holder of the manufacturing patent and a long-standing competitor in the distribution of these medicines.
Køberens hensigt eller kontraktlige forpligtelse til at bringe goderne indien anden medlemsstater alene ikke tilstrækkeligt.
Nevertheless, it is worth mentioning a few of the most important decisions on Article 82 EC as they are of general application.
Teleos m.fl. er af den opfattelse, at det at forsende i en sammenhæng som den foreliggende allerede er sket på det tidspunkt, hvor leverandøren i forsendelsesstaten overdrager godet til erhververens befuldmægtigede, og det herved er aftalt mellem aftaleparterne, at erhververen udfører godet til en anden medlemsstat.
In the main proceedings, GSK is accused of having suspended sales of Imigran, Lamictal and Serevent to the wholesalers on the basis of an alleged shortage; it is also criticised for continuing to supply these competitors but only in quantities tailored to the requirements of the Greek market in order to prevent re-export to other European countries, in particular to Germany and the United Kingdom.
Faktisk er begrebet forsendelse (dispatch) ikke fuldstændigt entydigt i nogen af sprogudgaverne af sjette direktiv .
LÉLOS KAI SIA AND OTHERS having taken part in an advertising campaign for its competitor, Dole, was in breach of competition law.