natgillin/translations-raw huggingface dataset:
Herefter tilsendte Kommissionen den 10. august 1998 Den Franske Republik en begrundet udtalelse, hvori denne opfordredes til at træffe de nødvendige foranstaltninger til at efterkomme udtalelsen inden to måneder efter meddelelsen herom.
In accordance with that directive, the French authorities on 19 January 1995 informed the Commission of a draft decree, which was to become the contested decree, stating that pursuant to Article 9(3) of the directive, for urgent reasons relating to the protection of public health, they were obliged to introduce the measures laid down by that draft decree immediately.
Som svar på den begrundede udtalelse meddelte de franske myndigheder ved skrivelse af 19. oktober 1998 Kommissionen, at der var en snarlig ændring af det omtvistede dekret undervejs, som ville indebære, at der blev indføjet en klausul om gensidig anerkendelse af de undersøgelser af reagenser, som foretages i andre medlemsstater eller i lande, som er kontraherende parter i aftalen om Det Europæiske Økonomiske Samarbejdsområde.
Council Directive 83/189/EEC of 28 March 1983 laying down a procedure for the provision of information in the field of technical standards and regulations, applicable at the material time, requires Member States to communicate
Kommissionen har ikke fremført nogen omstændigheder under sagen ved Domstolen, som gør det muligt for denne at fastslå, at den ordning for registrering af reagenser, der er indført ved det anfægtede dekret, er uforholdsmæssig, hvorfor klagepunktet herom må forkastes.
After accepting on 23 January 1995 the French Government's recourse to the urgent procedure, while reserving its assessment of the compatibility with Community law of the draft notified, the Commission informed the French authorities by letter of 6 April 1995 of the problems it considered the adoption of the draft decree notified would raise with respect to free
Det bemærkes, at ifølge fast retspraksis er nationale bestemmelser, som medfører eller kan medføre en begrænsning af indførslen af produkter, kun forenelige med traktaten i det omfang, det er nødvendigt af hensyn til en effektiv beskyttelse af menneskers liv og sundhed.
movement of goods, and made certain criticisms relating in particular to the provisions of the draft on the introduction of a registration procedure for all reagents, the obligation to indicate the registration number on the external packaging, and the absence of a rule on mutual recognition of checks carried out in other Member States.
Nationale bestemmelser omfattes derfor ikke af undtagelsesbestemmelsen i traktatens artikel 36, såfremt menneskers liv og sundhed kan beskyttes lige så effektivt ved foranstaltninger, der har mindre restriktive virkninger for samhandelen inden for Fællesskabet (jf. dom af 11.7.2000, sag C-473/98, Toolex).
complaints against the French Republic. It submits that, first, the introduction of a registration procedure applicable to all reagents without any distinction according to the seriousness of the disease they may detect or the reliability they must guarantee for public health and, second, the obligation to state the registration number on the external packaging and the notice accompanying each reagent constitute measures having equivalent effect to quantitative restrictions.
en garanti for, at reagenset er blevet registreret hos den kompetente myndighed, men giver ingen yderligere oplysninger med henblik på en effektiv beskyttelse af den offentlige sundhed.
In its defence, the French Government does not dispute that those two requirements are capable of constituting measures of equivalent effect.
I øvrigt frifindes Den Franske
The registration procedure introduced by the contested decree
Den Franske Republik og Kommissionen for De Europæiske Fællesskaber betaler deres egne omkostninger.«
As the French authorities' reply did not mention any other changes of the kind sought, the Commission brought the present action.
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling") den 6. april 2000.
The obligation to state the registration number on the external packaging and to mention the registration on the notice accompanying each reagent
Dansk tekst foreligger endnu ikke.
Subject-matter of the dispute
— direkte skatter —fradrag for driftstab
In view of the existence of less restrictive means, the obligation at issue does not therefore comply with the principle of proportionality.
Præjudiciel »Etableringsfrihed skatteår« (Sjette Afdeling)
Mentioning the registration, in particular by stating the registration number, merely guarantees the user that the reagent has been registered with the competent authorities, and does not provide any additional information which might effectively protect public health. By
Det belgiske skattevæsen afslog dette fradrag ved en ændringsmeddelelse, idet det konkret henviste til, at det belgiske tab for 1981 i overensstemmelse med artikel 66, stk. 2, litra c), i den kongelige anordning til gennemførelse af WIB 1964 skulle have været fradraget i den fortjeneste, der var opnået i Luxembourg i samme år.
Declares that, by imposing in Decree No 96351 of 19 April 1996 concerning the reagents mentioned in Article L. 761-14-1 of the Code de la Santé Publique the obligation to state the registration number on the external packaging and to mention that registration on the notice accompanying each medical reagent, the French Republic has failed to fulfil its obligations under Article 30 of the EC Treaty (now, after amendment, Article 28 EC);
AMID er et belgisk aktieselskab, som har hjemsted i og skattemæssigt er hjemmehørende i Belgien.
Advocate General N. Fennelly delivered his Opinion at the sitting of the Sixth Chamber on 6 April 2000.
1 regnskabsåret 1981 led AMID et tab på 2 126 926 BEF i Belgien, hvorimod selskabets luxembourgske filial i samme regnskabsår opnåede en fortjeneste på 3 541 118 LUF.
'(1) Declare that the French Republic is in breach of its obligations under Article 30 of the EC Treaty (now, after amendment, Article 28 EC) as a result of its requiring, by Decree No 96351 of 19 April 1996, that the external packaging of every medical reagent, or, in the absence of such packaging, the packaging of the reagent itself, bear the national registration number awarded upon the registration of the reagent pursuant to the terms of that Decree;
Hvis AMID's filial ikke havde ligget i Luxembourg, men i Belgien, kunne selskabets tab i Belgien i 1981 være fradraget i selskabets skattepligtige indkomst.
Preliminary ruling (Freedom of establishment Previous tax year) (Sixth Chamber)
Den belgiske ret fandt således anledning til at rejse spørgsmålet, om den belgiske skattelovgivning ikke dermed udgjorde en hindring for etableringsfriheden, som er sikret i EF-traktaten.
During the 1981 accounting year, AMID made a loss in Belgium of BEF 2 126 926, whereas in the same year its Luxembourg subsidiary made a profit of LUF 3 541 118.
Herefter har Hof van Beroep, Gent, besluttet at udsætte sagen, indtil Domstolen har besvaret et præjudicielt spørgsmål.
By judgment of 13 April 1999, the Hof van te Beroep te Gent (Ghent Court of Appeal) referred to the Court for a preliminary ruling a question on the interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC).
Endelig bemærkes, at selv om bestemmelserne om etableringsfriheden efter deres ordlyd særligt skal sikre national behandling i modtagelsesmedlemsstaten, indebærer de samtidig et forbud mod, at oprindelsesstaten opstiller hindringer for, at en af dens statsborgere etablerer sig i en anden medlemsstat, eller at et selskab, som er stiftet i overensstemmelse med dens lovgivning, og som i øvrigt er omfattet af definitionen i traktatens artikel 58, gør det (jf. bl.a. dom af 27.9.1988, sag 81/87, Daily Mail and General Trust, og af 18.11.1999, sag C-200/98, X ogY).
Since, under the Luxembourg corporation tax system, it was not possible to set off the Belgian loss against the Luxembourg profit, AMID, in its Belgian corporation tax return in respect of the 1982 accounting year, deducted its Belgian loss of 1981 from its Belgian profits of 1982.
Med spørgsmålet ønsker den nationale ret nærmere bestemt oplyst, om traktatens artikel 52 er til hinder for en lovgivning i en medlemsstat, hvorefter et indenlandsk selskab, som har hjemsted i denne medlemsstat, i sin selskabsskattepligtige fortjeneste i et bestemt år kun kan fradrage tab fra det forudgående år, hvis tabet ikke har kunnet modregnes i den fortjeneste, som et af selskabets faste driftssteder i en anden medlemsstat har haft i det forudgående år, når et tab som modregnes på denne måde ikke kan fradrages i den skattepligtige indkomst i nogen af de berørte medlemsstater, hvorimod det kunne være fradraget, hvis det pågældende selskabs driftssteder udelukkende havde befundet sig i den medlemsstat, hvor selskabet har sit hjemsted.
That question was raised in a dispute between Algemene Maatschappij voor Investering en Dienstverlening NV ('AMID') and the Belgische Staat (Belgian State) concerning the latter's refusal to allow AMID, for tax purposes, to deduct losses incurred by its Belgian establishment in the previous accounting year from the profits made by that same establishment in the subsequent accounting year, on the ground that those losses should have been set off against the profits made by its Luxembourg establishment in the previous accounting year.
For så vidt angår beregningen af selskabers skattepligtige indkomst må det konstateres, at den i hovedsagen omhandlede medlemsstats lovgivning begrænser muligheden for, at indenlandske selskaber, som har hjemsted i denne stat, og som har udnyttet deres frie etableringsret til at oprette filialer i andre medlemsstater, kan fremføre tab, som de har lidt i oprindelsesmedlemsstaten i en forudgående skattepligtig periode, når selskaberne i samme skattepligtige periode har haft fortjeneste i en anden medlemsstat gennem et fast driftssted, hvorimod tabene kunne have været modregnet, hvis selskabernes driftssteder udelukkende havde været beliggende i oprindelsesmedlemsstaten.
The Belgian administration for direct taxes rejected that deduction by notice of rectification on the ground that, in this case, the Belgian loss of 1981 should, in accordance with subparagraph (c) of the second paragraph of Article 66 of the Royal Decree implementing the 1964 Code, have been set off against the profits made the same year in Luxembourg.
Eftersom det ikke er godtgjort, at situationerne er objektivt forskellige, kan en forskellig behandling med hensyn til fradragsretten for tabet ved beregningen af selskabernes skattepligtige indkomst ikke accepteres.
On 8 March 1985, AMID lodged a complaint against the tax notice of 8 October 1984 which had given effect to the notice of rectification. That complaint having been rejected by the regional director for direct taxes on 11 July 1990, AMID brought an action against that rejection decision before the Hof van Beroep te Gent.
Endvidere bemærkes, at den ret til frit at etablere sig, som medlemsstaternes statsborgere har i henhold til traktatens artikel 52, og som indebærer adgang til at optage og udøve selvstændig erhvervsvirksomhed på de vilkår, som
AMID is a Belgian limited liability company which has its seat and fiscal domicile in Belgium. The company also has a permanent establishment in the Grand Duchy of Luxembourg.
Denne forskellige behandling savner begrundelse og er dermed i strid med EF-traktatens bestemmelser om etableringsfrihed.
In the proceedings before that court, AMID argued that the provisions applied to it were incompatible with the Convention and that, furthermore, they placed companies with branches abroad at a disadvantage compared with companies having branches only in Belgium, in breach of the EC Treaty.
»EF-traktatens artikel 52 (efter ændring nu artikel 43 EF) er til hinder for en lovgivning i en medlemsstat, hvorefter et indenlandsk selskab, som har hjemsted i denne medlemsstat, i sin selskabsskattepligtige fortjeneste i et bestemt år kun kan fradrage tab fra det forudgående år, hvis tabet ikke har kunnet modregnes i den fortjeneste, som et af selskabets faste driftssteder i en anden medlemsstat har haft i det forudgående år, når et tab som modregnes på denne måde ikke kan fradrages i den skattepligtige indkomst i nogen af de berørte medlemsstater, hvorimod det kunne være fradraget, hvis det pågældende selskabs driftssteder udelukkende havde befundet sig i den medlemsstat, hvor selskabet har sit hjemsted«
activities as self-employed persons under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, includes, pursuant to Article 58 of the Treaty (now Article 48 EC), the right of companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the Community, to pursue their activities in the Member State concerned through a branch or agency.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet fSjette Afdeling") den 8. juni 2000.
Had AMID had its branch not in Luxembourg but in Belgium, the losses incurred by that company in Belgium in 1981 could have been capable of being deducted from its taxable income.
Dansk tekst foreligger endnu ikke.
The question referred for a preliminary ruling
Sag T-128/98 Aéroport de Paris / Kommissionen for De Europæiske Fællesskaber Konkurrence
It should be remembered that, although direct taxation is a matter for the Member States, they must nevertheless exercise their direct taxation powers consistently with Community law.
»Konkurrence — lufttransport —forvaltning af lufthavne — gældende forordning —forordning nr. 17 og forordning (EØF) nr. 3975/87 — misbrug af dominerende stilling — diskriminerende afgiftsordninger« (Tredje Afdeling)
Moreover, according to established case-law, the freedom of establishment which Article 52 grants to nationals of the Member States and which entails the right for them to take up and pursue
»Midlertidigt ansatte — opsigelse før uden af en midlertidigt ansats tidsbegrænsede kontrakt — tjenestens interesse — åbenbart fejlskøn — magtfordrejning — ansvar uden for kontraktforhold« (Tredje Afdeling)
'Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes legislation of a Member State under which a company incorporated under national law, having its seat in that Member State, may, for the purposes of corporation tax, deduct a loss incurred the previous year from the taxable profit for the current year only on the condition that that loss was not capable of being set off against the profit made during that same previous year by one of its permanent establishments situated in another Member State, when the loss, although set off, cannot be deducted from taxable income in either of the Member States concerned, whereas it would be deductible if the establishments of that company were situated exclusively in the Member State in which it has its seat.'
Sagsøgeren ejer luftfartsselskaber.
Case T-128/98 Aéroport de Paris ν Commission of the European Communities Competition
Hovedparten af selskabets destinationer ligger i Italien og det
(Not available) (Third Chamber)
anses for at udgøre statsmidler efter traktatens artikel 92, stk. 1.
Case T-223/99 Luc Dejaiffe ν Office for the Harmonisation in the Internal Market (Trade marks and designs) (OHIM) Staff Regulations of Officials
De var af den opfattelse, at omstruktureringsplanen snarere svarede til en plan for at vende udviklingen ("turnaround plan») end en forretningsplan (»business plan«), hvorfor en investor i en sådan situation ville kræve en årlig minimumsforrentning (»hurdle rate«) på mellem 30% og 40%.
(Members of temporary staff — Early termination of fixed-term contract as member of temporary staff — Interest of the service — Manifest error of appraisal — Misuse of powers -Non-contractual liability of the Community) (Third Chamber)
Af den første rate på 1 500 mia. ITL havde IRI allerede indskudt 1 000 mia. ITL i juni 1996.
Case T-296/97 Alitalia - Linee Aeree Italiane SpA ν Commission of the European Communities State aid
Ved skrivelse af 29. juli 1996 anmeldte de italienske myndigheder omstruktureringsplanen til Kommissionen. Ifølge de italienske myndigheder var der tale om en plan, der i det væsentlige havde til formål at forberede privatiseringen af sagsøgeren, og den indeholdt ingen støtteelementer.
(State aid — Recapitalisation of Alitalia by the Italian authorities — Classification of the measure — Private investor test — Examination by the Commission) (Third Chamber, Extended Composition)
Den 21. februar 1997 fremsendte Kommissionens konsulenter et udkast til rapport om den reviderede plan.
The applicant is an airline whose capital was held on 1 July 1996 as to approximately 90% by the Italian State finance company Istituto per la
Ved skrivelse af 18. april 1997 underrettede Kommissionen sagsøgeren og den italienske regering om, at den ikke var i stand til at vedtage en positiv beslutning.
as stated in paragraph 10 above. Of the ITL 1 500 billion corresponding to the first instalment, ITL 1 000 billion had already been advanced to the applicant by IRI in June 1996.
Den 26. juni 1997 oversendte de italienske myndigheder den endelige udgave af sagsøgerens omstruktureringsplan, »som indeholder de supplerende ændringer, Kommissionen har anmodet om«, til Kommissionen. I sin skrivelse af 26. juni 1997 »[anerkendte] den italienske regering, at omstruktureringsplanen er forbundet med statsstøtteforanstaltninger« og forpligtede sig til at overholde visse betingelser.
The applicant is the fifth largest European airline in terms of passenger-kilometres after British Airways, Lufthansa, Air France and KLM.
Sagsøgeren har nedlagt påstand om, at Retten annullerer den anfægtede beslutning i det hele og subsidiært annullerer betingelserne for godkendelse af støtten i artikel 1, nr. 2) til 8), i den anfægtede beslutning, og betingelsen om, at sagsøgeren skal bære udgifterne til førtidspensionsordningen i medfør af decretolegge nr. 546/1996.
Although the applicant's network mainly covers Italy and Europe, it also includes almost 40 intercontinental destinations in North and South America, Africa, the Middle East and the Far East.
Kommissionen har nedlagt påstand om, at Retten afviser sagen eller frifinder Kommissionen.
By letter of 29 July 1996 the Italian authorities sent the Commission the restructuring plan.
Til støtte for sin formalitetsindsigelse har Kommissionen gjort gældende, at sagen er anlagt for sent.
The applicant has holdings in other airlines.
I deres rapport konkluderede konsulenterne, at »planen ikke indeholder elementer, der gør den urealistisk [...], at den kan anses for holdbar, og at den gør det muligt for selskabet igen at opnå en tilfredsstillende rentabilitet«. De fandt endvidere, at »kapitaltilførselsbeløbet må anses for absolut nødvendigt og passende i betragtning af målene i omstruktureringsplanen og de behov, der opstår som følge af omstruktureringen«.
It notified the Italian authorities of its decision by letter of 21 October 1996, which was the subject of a notice published in the Official Journal of the European Communities on 16 November 1996.
I den foreliggende sag gav Kommissionen ikke sagsøgeren meddelelse om den anfægtede beslutning.
As a consequence, the applicant's average yield fell by 22% between 1990 and 1995.
Eftersom beslutningen blev offentliggjort i EF-Tidende den 25. november 1997, begyndte søgsmålsfristen i forhold til sagsøgeren at løbe fra denne dato.
The applicant therefore reduced its costs and improved its productivity, in particular by reducing its ground staff. The operating costs per tonne-kilometre thus fell by 13% and the number of available tonnekilometres rose by 60% during the period 1990 to 1995.
Det følger heraf, at nærværende sag, hvori der blev indgivet stævning den 26. november 1997, er anlagt inden for fristen i traktatens artikel 173, stk. 5.
By letter of 21 November 1996, the Italian authorities submitted their observations.
Efter at have beskrevet den alarmerende finansielle situation, sagsøgeren befandt sig i i 1996, som var anledningen til, at man vedtog omstruktureringsplanen, beskrev Kommissionen hovedlinjerne i planen og de ændringer, der blev foretaget i den under den administrative procedure.
The United Kingdom, Danish, Norwegian and Swedish Governments, eight airlines in competition with the applicant and two associations submitted observations following the initiation of the procedure.
Kommissionen anførte, at den italienske regering under forhandlingerne mellem den og Kommissionen havde formuleret en række forpligtelser vedrørende gennemførelsen af sagsøgerens omstruktureringsplan.
On 31 March 1996, the applicant's cumulative losses amounted to ITL 905 billion and its net assets had fallen to ITL 150 billion.
Disse forpligtelser blev gengivet som betingelser i den anfægtede beslutnings dispositive del.
In the light of that situation, the applicant adopted in July 19% a restructuring plan for the period 1996 to 2000, accompanied by a plan for large capital injections by IRI.
Sagsøgeren har påberåbt sig tre anbringender til støtte for sine påstande. Som det første anbringende har sagsøgeren gjort gældende, at Kommissionen har foretaget en urigtig anvendelse af princippet om adfærden hos en investor, der opererer under normale markedsvilkår, (herefter »kriteriet vedrørende den private investor«).
The financial component of a plan notified to the Commission in July 1996 provided for capital injections totalling ITL 3 310 billion: ITL 1 500 billion to be provided by IRI by the end of 19%, 1 500 billion to be the subject of a second instalment to be paid in 1997 and ITL 310 billion for staff to have a stake in the company's capital,
Den anfægtede beslutning blev meddelt den italienske regering ved skrivelse af 31. juli 1997 og offentliggjort i EF-Tidende den 25. november 1997.
They considered that the restructuring plan had more the appearance of a turnaround plan than that of a business plan, so that the minimum annual rate of return, or hurdle rate, required by an investor in such a situation was between 30% and 40%.
Anbringendet om, at der er foretaget en urigtig anvendelse af kriteriet vedrørende den private investor
On 15 July 1997, the Commission adopted Decision 97/789/EC concerning the recapitalisation of the company Alitalia.
— Første led: deltagelse af private investorer i rekapitaliseringen Sagsøgeren har gjort gældende, at deltagelse af private investorer i indsatsen for at rekapitalisere selskabet i sig selv er et bevis for, at rekapitaliseringen er i overensstemmelse med kriteriet vedrørende den private investor.
In their report, the Commission's consultants also maintained that the early retirement programme provided for the applicant's employees and funded by the Italian State in the amount of some ITL 160 billion might include some components of State aid.
Under hele den administrative procedure lagde de italienske myndigheder og sagsøgeren ved beregningen af afkastet af investeringen til grund, at IRI alene ville stå for tegningen af de planlagte kapitalforhøjelser.
After describing the worrying financial situation in which the applicant found itself in 19%, which led to the adoption of the restructuring plan, the Commission describes its content and the adjustments made to it during the administrative procedure.
Det bemærkes, at i henhold til den oprindelige plan skulle IRI foretage en kapitaltilførsel på 3 000 mia. ITL, og sagsøgerens ansatte skulle erhverve kapitalandele for 310 mia. ITL.
On the basis of all the information in its possession on 11 December 19%, and in particular the consultants' report, the Commission informed the Italian authorities and the applicant's directors, by letter of 22 January 1997, that the company's restructuring plan did not appear to be adequate to warrant a positive decision.
økonomisk bedømmelse.
the the sent of