natgillin/translations-raw huggingface dataset:
En sådan situation indebærer imidlertid ikke i sig selv en risiko for skatteunddragelse, idet et sådant selskab under alle omstændigheder er omfattet af skattelovgivningen i den stat, hvori det er etableret.
The loan enabled Lankhorst-Hohorst to reduce its bank borrowing from DEM 3 702 453.59 to DEM 911 174.70 and thus to reduce its interest charges.
For det andet har den tyske regering og Det Forenede Kongeriges regering gjort gældende, at KStG's § 8a, stk. 1, nr. 2, også er begrundet i nødvendigheden af at sikre sammenhængen i de beskatningsordninger, der finder anvendelse.
For 1996, 1997 and 1998, the balance sheet of Lankhorst-Hohorst showed a deficit not covered by equity capital; in 1998 it amounted to DEM 1 503 165.
I denne forbindelse bemærkes, at Domstolen i dommen af 28. januar 1992 i Bachmann-sagen (sag C-204/90) og i dommen af 28. januar 1992 i sagen Kommissionen mod Belgien (sag C-300/90)
Lankhorst-Hohorst sells boating equipment, goods for watersports, leisure and craft items, leisure and work clothing, furnishings, hardware and similar goods. In August 1996 its share capital was increased to DEM 2 000 000.
Mens der i de sager, der gav anledning til Bachmann-dommen og dommen i sagen Kommissionen mod Belgien, for én og samme skattepligtige bestod en direkte forbindelse mellem fradragsretten for præmier i henhold til pensions- og livsforsikringskontrakter og beskatningen af beløb, der modtages i henhold til sådanne kontrakter - en forbindelse, som måtte opretholdes af hensyn til sammenhængen i den pågældende beskatningsordning — består der ingen direkte forbindelse af denne karakter, når der, som i den foreliggende hovedsag, er tale om, at et datterselskab af et ikke-hjemmehørende moderselskab behandles ufordelagtigt i skattemæssig henseende, uden at den tyske regering har påberåbt sig nogen som helst skattemæssig fordel, som for datterselskabet vil kunne opveje en sådan behandling.
In its corporation tax assessment notices of 28 June 1999, in respect of the years 1997 and 1998, the Finanzamt Steinfurt took the view that the interest paid to LT BV was equivalent to a covert distribution of profits within the meaning of Paragraph 8a of the Körperschaftsteuergesetz (Law on corporation tax, hereinafter 'the KStG') and taxed Lankhorst-Hohorst on them as such at the rate of 30%.
Det hedder i domskonklusionen:
The sole shareholder in LH BV is Lankhorst Taselaar BV (hereinafter 'LT BV), which also has its registered office in the Netherlands, at Lelystad.
»Artikel 43 EF skal fortolkes således, at den er til hinder for en foranstaltning som den, der er indeholdt i § 8a, stk 1, nr. 2, i Körperschaftsteuergesetz (lov om selskabsskat).*
By agreement of 1 December 1996 LT BV granted Lankhorst-Hohorst a loan of DEM 3 000 000, repayable over 10 years in annual instalments of DEM 300 000 from 1 October 1998 (hereinafter 'the loan*).
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Femte Afdeling') den 26. september 2002.
According to the Finanzgericht, the exception laid down in Paragraph 8a(l), Head 2, of the KStG for cases in which the company in question could also have obtained the loan capital from a third party under identical terms could not apply in the main proceedings.
»Artikel 43 EF er til hinder for at anvende en regel som den, der er indeholdt i Körperschaftsteuergesetz' § 8a, stk. 1, nr. 2.«
By decision of 14 February 2000, the Finanzamt Steinfurt rejected as unfounded the objection lodged by Lankhorst-Hohorst against the corporation tax assessment notices.
Præjudiciel »Arbejdskraftens frie bevægelighed — overenskomst om bestemmelser til undgåelse af dobbeltbeskatning« (Femte Afdeling)
As regards the justification based on the risk of tax evasion, it is important to note that the legislation at issue here does not have the specific purpose of preventing wholly artificial arrangements, designed to circumvent German tax legislation, from attracting a tax benefit, but applies generally to any situation in which the parent company has its seat, for whatever reason, outside the Federal Republic of Germany.
Ved dom af 18. oktober 2000 har Hoge Raad der Nederlanden forelagt to præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) og af artikel 7 i Rådets forordning (EØF) nr. 1612/68 af 15. oktober 1968.
According to the Finanzgericht, there is an infringement of the right of establishment where the less favourable tax treatment of a subsidiary is based solely on the fact that the parent company has its seat in a Member State other than that in which the subsidiary is established and there is no objective justification for such treatment.
Hovedsagen og de præjudicielle spørgsmål
In the circumstances, the Finanzgericht decided to stay proceedings and to refer the following question to the Court for a preliminary ruling:
Af de indtægter, han havde haft i 1994 i henhold til sine arbejdsaftaler med de udenlandske selskaber, havde han, omregnet til NLG — i form af den indkomstskat, han var blevet pålignet i udlandet -betalt 16 768 NLG i Tyskland, 12 398 NLG i Frankrig og 11 335 NLG i Det Forenede Kongerige.
Second, the German and United Kingdom Governments submit that Paragraph 8a(l), Head 2, of the KStG is also justified by the need to ensure the coherence of the applicable tax systems.
Disse skatter blev beregnet i de enkelte medlemsstater uden hensyn til de betalinger, han i 1994 havde foretaget til opfyldelse af sin forpligtelse til at betale underholdsbidrag.
In Case C-204/90 Bachmann [1992] and in Case C-300/90 Commission ν Belgium [1992] the Court held that the need to ensure the coherence of the tax system may justify rules which restrict the free movement of persons.
I sin selvangivelse for 1994 anmodede han i Nederlandene om, til undgåelse af dobbeltbeskatning, at få indrømmet en skattenedsættelse på 187 348 NLG, svarende til den samlede udenlandske indkomst på 193 816 NLG efter fradrag af en del af hans udgifter til erhvervelse af denne indkomst, som forholdsmæssigt beregnet udgjorde 6 468 NLG.
'Is the requirement of freedom of establishment for nationals of a Member State in the territory of another Member State laid down in Article 43 of the Treaty of 10 November 1997 establishing the European Community to be interpreted as precluding the national rule contained in Paragraph 8a of the German Körperschaftsteuergesetz?'
Den 1. april 1994 ophørte hans arbejdsaftale med disse selskaber.
However, that is not the case with the rules at issue here.
På grundlag af denne beregning afkrævede myndigheden ham et nærmere bestemt beløb i indkomstskat og bidrag til socialforsikringsordningerne for skatteåret 1994.
The existence of an obstacle to freedom of establishment
Hans ægteskab var blevet opløst i 1987, og dette havde for hans vedkommende medført, at han skulle betale underholdsbidrag.
A difference in treatment between resident subsidiary companies according to the seat of their parent company constitutes an obstacle to the freedom of establishment which is, in principle, prohibited by Article 43 EC.
Den 26. december 1994 blev han frigjort for underholdsforpligtelsen mod at betale en affindelsessum på 135 000 NLG. I samme år havde han indtil da betalt underholdsbidrag på i alt 43 230 NLG.
The tax measure in question in the main proceedings makes it less attractive for companies established in other Member States to exercise freedom of establishment and they may, in consequence,
F.W.L. de Groot påklagede afgørelsen flere gange, og da han fandt, at den indrømmede nedsættelse ikke var tilstrækkelig, anlagde han sag ved Gerechtshof te Amsterdam (Nederlandene) med påstand om ændring af skattemyndighedens afgørelse om nedsættelsen.
Although in Bachmann and Commission ν Belgium, since the taxpayer was one and the same person, there was a direct link between deductibility of pension and life assurance contributions and taxation of the sums received under those insurance contracts and preservation of that link was necessary to safeguard the coherence of the relevant tax system, there is no such direct link where, as in the present case, the subsidiary of a non-resident parent company suffers less favourable tax treatment and the German Government has not pointed to any tax advantage to offset such treatment.
personlige forpligtelser, og han har i mindre omfang kunnet drage fordel af den del af indkomsten, der er fritaget for beskatning, end det ville have været tilfældet, såfremt han i 1994 havde haft sin samlede lønindkomst i henhold til et eller flere arbejdsforhold, der alene blev gennemført i Nederlandene.«
'Article 43 EC is to be interpreted as precluding a measure such as that contained in Paragraph 8a(1), Head 2, of the Körperschaftsteuergesetz (Law on corporation tax).'
Hoge Raad der Nederlandens generaladvokat har opgjort de ikke opnåede fordele således:
Advocate General J. Mischo delivered his Opinion at the sitting of the Fifth Chamber on 26 September 2002.
»Som følge af, at nedslagene pro rata henføres til den udenlandske del af indkomsten, mister den skattepligtige en andel på 187/309 (dvs. over 60%) af skattenedsættelsen til undgåelse af dobbeltbeskatning.«
'Article 43 EC precludes application of a rule such as that contained in Head 2 of Paragraph 8a(l) of the Körperschaftsteuergesetz (Law on Corporation Tax).'
Den henviste i denne forbindelse til Domstolens dom af 12. maj 1998 i Gilly-sagen (sag C-336/96).
Case C-385/00 F. W. L. de Groot ν Staatssecretaris van Financiën Freedom of movement for persons
Hoge Raad har beskrevet konsekvenserne for F.W.L. de Groot af anvendelsen af proportionalitetsbrøken således:
By order of 18 October 2000 the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) referred to the Court for a preliminary ruling two questions on the interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) and Article 7 of Regulation No 1612/68 of the Council of 15 October 1968.
— Foreligger der en hindring for arbejdskraftens frie bevægelighed
The main proceedings and the questions referred for a preliminary ruling
Det samme gælder for den del af indkomsten, der er fritaget for beskatning.
In 1994 Mr de Groot was a resident of the Netherlands.
Disse personlige nedsættelser har derfor ikke haft indvirkning på nedsættelsen til undgåelse af dobbeltbeskatning.
Until 1 April 1994 he was employed in the Netherlands and in other Member States by companies established in the Netherlands,
F.W.L. de Groot, som arbejdstager, har haft beskæftigelse i andre medlemsstater.
It relied in that respect on Case C-336/96 Gilfy [1998].
For det andet bemærkes, at der mellem hovedsagens parter er enighed om, at en del af de personlige skattefordele, som F.W.L. de Groot kunne have gjort krav på, som følge af anvendelsen af proportionalitetsbrøken ikke førte til en faktisk nedsættelse af den skat, han skulle betale i Nederlandene.
On the income he received in 1994 on account of his employment with the foreign companies Mr de Groot paid foreign income tax amounting to the equivalent of NLG 16 768 in Germany, NLG 12 398 in France and NLG 11 335 in the United Kingdom.
Han er dermed reelt blevet ringere stillet på grund af anvendelsen af proportionalitetsbrøken, fordi han har opnået en mindre skattefordel af opfyldelsen af sine underholdsforpligtelser og af de indtægter, der var fritaget for beskatning, end det ville have været tilfældet, hvis han i 1994 havde haft hele sin indkomst i Nederlandene.
Those taxes were calculated in the various Member States without the maintenance payments made by Mr de Groot in 1994 being taken into account.
Denne skadevirkning af den måde, hvorpå bopælsmedlemsstaten har anvendt sine bestemmelser til undgåelse af dobbeltbeskatning, vil kunne afholde en statsborger i denne stat fra at forlade den for at have beskæftigelse som arbejdstager i traktatens forstand på en anden medlemsstats område.
In his Netherlands tax return for 1994 Mr de Groot applied, with reference to the avoidance of double taxation, for a tax reduction amounting to NLG 187 348, equal to the total foreign income received of NLG 193 816 minus a proportional part of his occupational expenses amounting to NLG 6 468.
hvilke indtægter han har haft på bopælsstatens område, fordi det må påhvile beskæftigelsesstaten at tage disse forhold i betragtning for den del af indkomsten, der er skattepligtig på beskæftigelsesstatens område, ikke tiltrædes.
The tax inspector calculated that reduction in accordance with the proportional method defined in Article 3 of the 1989 Decree and in the Conventions with Germany and France, that is to say by applying the proportionality factor.
Der skal i denne henseende henvises til, at den indkomst, som en ikke-hjemmehørende arbejdstager erhverver på en medlemsstats område, i de fleste tilfælde kun udgør en del af hans totale indkomst, som samles på det sted, hvor han har bopæl.
As a result Mr de Groot was required by him to pay a certain amount in income tax and social security contributions for the 1994 financial year.
Dette sted svarer i almindelighed til den pågældende persons sædvanlige bopæl.
As a consequence of that, a portion, commensurate with the proportionality factor, of the amount of those allowances did not result in effective reduction of the Netherlands tax payable.
Det fremgår da også af den internationale skatteret og navnlig den modeloverenskomst vedrørende dobbeltbeskatning, som er udarbejdet af OECD, at det som udgangspunkt er bopælsstaten, som skal beskatte skatteyderens samlede indkomst, således at der tages hensyn til omstændigheder, som er knyttet til dennes personlige og familiemæssige forhold (jf. Schumacker-dommen, præmis 32).
Since his personal liabilities and personal and family circumstances were not taken into account, even in part, in the levying of foreign tax, he received less tax relief on account of personal liabilities borne by him, and was able to take less advantage of the tax-free allowance, than would have been the case if he had derived his total earned income in 1994 from one or more employments exercised only in the Netherlands.'
Der skal imidlertid tages stilling til, om denne hindring for arbejdskraftens frie bevægelighed kan være begrundet i henhold til traktatens bestemmelser.
Considering that the reduction of that amount, obtained after repeated requests, was insufficient, Mr de Groot challenged the tax inspector's decision on that reduction before the Gerechtshof te Amsterdam (Regional Court of Appeal, Amsterdam).
Med det andet spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om fællesskabsretten stiller særlige krav til den måde, hvorpå bopælsstaten skal tage hensyn til en arbejdstagers personlige og familiemæssige forhold, når arbejdstageren har haft beskæftigelse i en anden medlemsstat.
He claimed that the use of the proportionality factor method placed him at a tax disadvantage and, in his case, led to a restriction of the freedom of movement for workers prohibited by Article 48 of the Treaty, or of the freedom of establishment, since the result of that method was that he forfeited part of the tax relief to which he should have been entitled on account of his personal circumstances.
Det bemærkes, at fællesskabsretten ikke stiller særlige krav til den måde, hvorpå bopælsstaten skal tage hensyn til en arbejdstagers personlige og familiemæssige forhold, når arbejdstageren i et bestemt skatteår har haft indtægter i bopælsstaten og i en anden medlemsstat.
The Gerechtshof te Amsterdam conceded that a disadvantage for taxpayers residing in the Netherlands who had worked in another Member State did indeed arise. However, it took the view that it was not a case of a restriction prohibited
For det andet kan det argument, den nederlandske regering har fremført om, at det er berettiget, at bopælsstaten kun tager den hjemmehørende skattepligtiges personlige og familiemæssige forhold i betragtning i forhold til,
Considering it necessary to refer questions on the conformity of the Netherlands tax law on the avoidance of double taxation with Community law, the Hoge Raad decided to stay proceedings
Det hedder i domskonklusionen:
It must be considered, however, whether such an obstacle can be justified in the light of the provisions of the Treaty.
»1) EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) er til hinder for bestemmelser som dem, hovedsagen vedrører—uansetom de er optaget i en overenskomst til undgåelse af dobbeltbeskatning — hvorefter en skattepligtig med henbuk på beregningen af sin indkomstskat i bopælsstaten mister en del af fordelen ved den andel af indkomsten, som er fritaget for beskatning, og en del af sine personlige skattefordele, fordi han i det pågældende år også har haft lønindtægt i en anden medlemsstat, som er blevet beskattet i denne anden medlemsstat, uden at der derved er taget hensyn til hans personlige og familiemæssige forhold
Firstly, with respect to the argument that the disadvantage suffered by a taxpayer such as Mr de Groot in relation to the reduction of tax is to a large extent compensated for by a progressivity advantage, described by the Advocate General at the national court and referred to by the Belgian Government, it is sufficient to state that it is settled case-law that detrimental tax treatment contrary to a fundamental freedom cannot be justified by the existence of other tax advantages, even if those advantages exist.
2) Fællesskabsretten stiller ikke særlige krav til den måde, hvorpå bopælsstaten skal tage hensyn til en arbejdstagers personlige og familiemæssige forhold i tilfælde, hvor arbejdstageren i et bestemt skatteår har haft indtægter i bopælsstaten og i en anden medlemsstat, for så vidt som bopælsstatens vilkår for, at den tager hensyn til disse forhold, ikke udgør en direkte eller indirekte forskelsbehandling på grundlag af nationalitet og heller ikke en hindring for udøvelsen af en grundlæggende frihed, der er sikret ved EF-traktaten.*
By its first question, the national court asks in effect whether Article 48 of the Treaty and Article 7 of Regulation No 1612/68 preclude rules such as those at issue in the main proceedings - irrespective of whether or not they are laid down in a convention for the avoidance of double taxation — under which a taxpayer loses in the calculation of the income tax payable by him in his State of residence part of the benefit of the tax-free allowance and of his personal tax advantages because, during the year in question, he also received income in another Member State which was taxed in that State without his personal and family circumstances being taken into account.
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Femte Afdeling^ den 20. juni 2002.
The fact that Mr de Groot was no longer in an employment relationship at the time of the taxation cannot deprive him of certain guaranteed rights which are linked to the status of worker, since the dispute in the main proceedings is concerned with the direct tax consequences of Mr de Groot's pursuit, as a worker, of activities in other Member States.
Dansk tekst foreligger endnu ikke.
In general, that is the place where he has his usual abode.
Sag C-5/01 Kongeriget Belgien / Kommissionen for De Europæiske Fællesskaber Statsstøtte
Secondly, it is clear that the parties to the main proceedings are agreed that, due to the application of the proportionality factor, a portion of the personal tax relief to which Mr de Groot was entitled did not give rise to an actual tax reduction in the Netherlands.
»EKSF-traktaten — støtte ydet af staterne — Kommissionens beslutning af 15. november 2000 om Belgiens statsstøtte til fordel for jern- og stålvirksomheden Cockerill Sambre SA* (Femte Afdeling)
That disadvantage caused by the application by the Member State of residence of its rules on the avoidance of double taxation is liable to discourage a national of that State from leaving it in order to take up paid employment, within the meaning of the Treaty, in the territory of another Member State.
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 12. september 2002.
conditions governing the way in which the State of residence takes into account such a taxpayer's personal and family circumstances must not constitute discrimination, either direct or indirect, on grounds of nationality, or an obstacle to the exercise of a fundamental freedom guaranteed by the Treaty,
Sag C-281/01 Kommissionen for De Europæiske Fællesskaber / Rådet for Den Europæiske Union Forbindelserne udadtil
Community law lays down no specific requirement with regard to the way in which the State of residence must take account of the personal and family circumstances of a worker who, during a particular tax year, received income in that State and in another Member State.
12. december 2002 kompetence — hjemmel — artikel 133 EF og artikel — programmer for energieffektivitetsmærkning af
However, as the Advocate General pointed out in paragraph 72 of his Opinion, the
Der blev således den 19. december 2000 i Washington undertegnet en aftale mellem regeringen for Amerikas Forenede Stater og Det Europæiske Fællesskab om koordinering af programmer for energieffektivitetsmærkning af kontorudstyr (herefter »Energy Star-aftalen«).
Community law contains no specific requirement with regard to the way in which the State of residence must take into account the personal and family circumstances of a worker who, during a particular tax year, received income in that State and in another Member State, except that the conditions governing the way in which the State of residence takes those circumstances into account must not constitute discrimination, either direct or indirect, on grounds of nationality, or an obstacle to the exercise of a fundamental freedom, guaranteed by the EC Treaty.'
Energy Star-logoet blev indført til mærkning af udstyr, der opfyldte bestemte regler
Advocate General P. Léger delivered his Opinion at the sitting of the Fifth Chamber on 20 June 2002.
stk. 2, første afsnit, første punktum, stk. 3, første afsnit, og stk. 4, EF.
Case C-5/01 Kingdom of Belgium ν Commission of the European Communities
Søgsmålet
State aid
Star primært har til formål at gøre det muligt for producenterne gennem en procedure for gensidig anerkendelse af registreringer at anvende et fælles logo for over for forbrugerne at kunne identificere visse produkter, som opfylder fælles specifikationer for energieffektivitet, og som de har til hensigt at sælge på det amerikanske marked og på fællesmarkedet.
(ECSC Treaty — Aid granted by the Member States — Annulment of Commission Decision 2001/198/ECSC of 15 November 2000 concerning State aid granted by Belgium to Cockerill Sambre SA) (Fifth Chamber) of increasing, or at the very least maintaining, the number of jobs in that undertaking.
Det er således en ordning, der har direkte indflydelse på handelen med kontorudstyr.
That demand was rejected by Cockerill Sambre because of its high cost.
Det omhandlede program vil sikkert på langt sigt, gennem producenternes og forbrugernes faktiske adfærd, kunne få en gunstig indvirkning på miljøet som følge af den reduktion af energiforbruget, som det vil afføde. Der er imidlertid kun tale om en indirekte indvirkning, som ligger ude i fremtiden, i modsætning til den indvirkning på handelen med kontorudstyr, som er direkte og umiddelbar.
By application lodged at the Court Registry on 8 January 2001, the Kingdom of Belgium brought an action under the first paragraph of Article 33 of the ECSC Treaty for the annulment of Commission Decision 2001/198/ECSC of 15 November 2000 concerning State aid granted by Belgium to Cockerill Sambre SA.