natgillin/translations-raw huggingface dataset:
Udlejning af fast ejendom i sjette direktivs artikel 13, punkt B, litra b)'s forstand består grundlæggende i, at ejeren af en fast ejendom mod betaling af leje og for en aftalt periode overlader lejeren brugsretten til sin ejendom og retten til at udelukke andre herfra (jf. i samme retning de ovennævnte domme Kommissionen mod Irland, præmis 52-57, og Kommissionen mod Det Forenede Kongerige, præmis 64-69, samt dom af 4.10.2001, sag C-326/99, Goed Wonen).
(2) exempts from VAT a transaction consisting in the grant of a lease of immovable property to a person who does not initially have any interest in the property, where that person:
Den anden del af det andet spørgsmål vedrører de samme problemer som den forelæggende rets første spørgsmål. Når først optionen er udøvet, og lejeren har indgået lejekontrakten mod ejerens betaling af en sum penge, må det undersøges, om lejeren kun har indgået lejekontrakten, eller om han har udført en bestemt ydelse over for ejeren.
(a) enters into an option agreement in relation to the lease of that immovable property in return for a sum of money paid to the person, on terms that the money will remain in a special account as security for that person's obligations under the option agreement; and/or
Det er således ejeren, der udfører den afgiftspligtige tjenesteydelse, og lejeren, der til gengæld herfor betaler vederlaget.
(b) subsequently exercises the options under an option agreement relating to the lease of immovable property in return for the release of the money held in the special account in that person's name.'
Dette er ikke tilfældet i hovedsagen.
In Case C-108/99 Cantor.
*1) Når en person, som ikke inden da har rettigheder over en given fast ejendom, med ejeren af ejendommen indgår en aftale vedrørende leje af den faste ejendom og/eller accepterer et lejemål i ejendommen mod, at ejeren betaler den pågældende en sum penge, udfører den pågældende person ikke derved en tjenesteydelse omfattet af artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter—Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag.
turnover taxes — Common system of value added tax: uniform basis of assessment (the Sixth Directive), exempts from VAT the assignment of a lease of an immovable property by the tenant to a third person who does not have any interest in that property, in return for the payment of a sum of money to that person by the tenant.'
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling) den 23. januar 2001.
By order of 2 September 1998, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court), referred to the Court for a preliminary ruling a question on the interpretation of Article 13B(b) of the Sixth Council Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes -- Common system of value added tax: uniform basis of assessment.
Han foreslog Domstolen at svare på følgende måde:
In 1993 Wako and CFI, with the landlord's consent, entered into an agreement for assignment of the lease to CFI.
»I overensstemmelse med dom af 15. december 1993 (sag C-63/92, Lubbock Fine, Sml.
CFI appealed against that ruling to the Value Added Tax and Duties Tribunal, London.
I, s. 6665) momsfritager artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag
By decision of 6 August 1997, the Tribunal allowed CFI's appeal, holding that the transaction in question was exempt from VAT.
»I overensstemmelse med dom af 15. december 1993 (sag C-63/92, Lubbock Fine, Sml.
the scope of the Sixth Directive by reason of Article 2(1) thereof and which is therefore taxable, unless one of the exemptions prescribed by a particular provision of that directive applies.
I, s. 6665) momsfritager artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag lejerens overdragelse af lejemålet for en fast ejendom til en tredjemand, som ikke inden da havde rettigheder over den faste ejendom, mod, at lejeren betaler den pågældende en sum penge.«
Therefore, it is appropriate to consider whether that supply of services falls within Article 13B(b) of the Sixth Directive.
Præjudiciel »Sjette momsdirektiv — fritagelse for udlejning af fast ejendom — begreb tjenesteydelser — tredjemands overtagelse af et lejemål mod vederlag« (Sjette Afdeling)
The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it (see, to that effect.
I marts 1996 udlejede Prudential Assurance Co. Ltd (herefter »ejeren«) fjerde etage i en ejendom, der er beliggende i London, til Wako International (Europe) Ltd (herefter »Wako«) for en periode på femten år.
In those circumstances, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court), decided to stay proceedings and refer the following question to the Court of Justice for a preliminary ruling:
Efter kontraktens ordlyd forpligtede Wako sig til ikke at fremleje det lejede og til ikke at overdrage lejemålet uden ejerens samtykke.
The supply at issue in the main proceedings does not meet those conditions.
Ved kendelse af 2. september 1998 har High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag. Dette spørgsmål er blevet rejst under en sag anlagt af Cantor Fitzgerald International (herefter »CFI«) mod Commissioners of Customs & Excise (herefter »Commissioners«), der har kompetence til opkrævning af meromsætningsafgift (herefter »moms«) i Det Forenede Kongerige, vedrørende spørgsmålet, om en tjenesteydelse, hvorved CFI mod betaling overtog de rettigheder og forpligtelser, der fulgte af en af lejeren med ejerens samtykke overdraget lejekontrakt, er momspligtig. Hovedsagen og det præjudicielle spørgsmål
'Following the decision of the Court in Case C63/92 (Lubbock Fine), does Article 13B(b) of the Sixth VAT Directive exempt from VAT a supply made by a person ("the person") who does not have any interest in immovable property, where the person agrees to accept an assignment of a lease of that immovable property from a lessee, and the lessee pays that person a sum of money in return for that person taking the assignment of the lease in that immovable property?'
I 1993 indgik Wako og CFI med ejerens samtykke en aftale om lejemålets overdragelse til CFI.
Wako did not make a supply of services to CFI but paid consideration in cash for the service supplied by CFI, consideration which, as such, is not liable to VAT.
Ved denne kontrakt forpligtede CFI, der blev den nye lejer, sig til at opfylde Wako's forpligtelser i henhold til lejemålet og til at holde Wako skadesløs for ethvert tab og påtage sig enhver erstatningspligt vedrørende lejemålet.
The landlord was the only person to effect a supply of services to CFI within the meaning of Article 2(1) of the Sixth Directive, which was exempt under Article 13B(b) thereof, namely the right to occupy its property in consideration for the payment of rent.
Wako påtog sig at betale et beløb på 1,5 mio. GBP til CFI mod sidstnævntes overtagelse af lejemålet.
As the referring court explained, the supply at issue in the main proceedings consists of a prospective tenant, as the supplier of services, agreeing to accept an assignment of a lease of property from a lessee, as the recipient.
CFI momsangav af et beløb på 1,5 mio., hvilket Commissioners godkendte ved afgørelse af 30. juli 1996.
Thus, in the case before the national court, there is, contrary to the Commission's appraisal, an identifiable supply of services, which falls within
CFI indbragte denne afgørelse for VAT and Duties Tribunal, London (Det Forenede Kongerige).
Contrary to CFI's assertion, Article 13B(b) of the Sixth Directive applies to the grant of leases of property but not to transactions which are merely based on the leases or are ancillarv thereto.
Ved dom af 6. august 1997 gav denne ret CFI medhold i sagen, idet den fastslog, at den omhandlede transaktion var fritaget for moms.
'Article 13B(b) of the Sixth Councü Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis o f assessment does not exempt a supply of services which is made by a person who does not have any interest in the immovable property and which consists in the acceptance, for consideration, of an assignment of a lease of that property from the lessee.'
Udlejning af fast ejendom i sjette direktivs artikel 13, punkt B, litra b)'s forstand består grundlæggende i, at ejeren af en fast ejendom mod betaling af leje og for en aftalt periode overlader lejeren brugsretten til sin ejendom og retten til at udelukke andre herfra (jf. i samme retning domme af 12.9.2000, sag C358/97, Kommissionen mod Irland, og sag C359/97, Kommissionen mod Det Forenede Kongerige, og dom af 4.10.2001, sag C-326/99, Goed Wonen).
Preliminary ruling (Equal pay for men and women - Occupational pensions — Pension funds entrusted with carrying out the employer's obligation as regards payment of a supplementary pension Survivor's pension) (Sixth Chamber)
»Indeholder artikel 13, punkt B, litra b), i sjette direktiv efter Domstolens afgørelse i sag C-63/92 (Lubbock Fine & Co. mod Commissioners of Customs and Excise) en regel om momsfritagelse for en ydelse, der udføres af en person, som ikke har rettigheder over en given ejendom, når denne person accepterer at overtage et lejemål i ejendommen fra lejeren og sidstnævnte betaler den pågældende person et beløb for at overtage lejemålet heraf?« Det er derimod den nye lejer, CFI, der ved at acceptere at påtage sig de rettigheder og forpligtelser, der følger af det bestående lejemål, har udført en tjenesteydelse for den tidligere lejer, Wako.
By order of 23 March 1999, the Bundesarbeitsgericht (Federal Labour Court) referred to the Court for a preliminary ruling a question on the interpretation of Article 119 of the EC Treaty (Articles 117 to 120 of the EC Treaty have been replaced by Articles 136 EC to 143 EC).
Det er kun ejeren, der for CFI udfører en tjenesteydelse i sjette direktivs artikel 2, stk. l's forstand, som er fritaget i henhold til direktivets artikel 13, punkt B, litra b), nemlig overladeisen af brugsretten til sin ejendom mod betaling af leje som vederlag.
A widower's pension is paid to a husband on the death of a wife who was a member where the deceased was the main breadwinner in the family.'
Det præjudicielle spørgsmål
The dispute in the main proceedings and the question referred to the Court
Sjette direktivs artikel 13, punkt B, litra b), finder i modsætning til, hvad CFI har gjort gældende, anvendelse på indgåelse af lejemål i ejendomme, men ikke på de transaktioner, der foretages på grundlag heraf eller er accessoriske i forhold hertil, uden at de foretages af ejeren selv.
The question has been raised in proceedings between Pensionskasse für die Angestellten der Barmer Ersatzkasse WaG (Barmer Ersatzkasse Employees' Pension Fund, hereinafter 'the Fund') and Hans Menauer, concerning the question whether Mr Menauer is entitled to a widower's pension and whether the Fund must guarantee that right.
Derfor kan der i hovedsagen, i modsætning til Kommissionens vurdering, påvises at foreligge en
Paragraph ll(2)(a) of the rules of the Fund, entitled 'Types of benefits', provides:
»Artikel 13, punkt B, litra b) i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag fritager ikke en tjenesteydelse, som en person, der ikke har rettigheder over en given fast ejendom, udfører ved at acceptere at overtage et lejemål i ejendommen fra lejeren mod vederlag.«
Mr Menauer's wife was employed by the Barmer Ersatzkasse (Barmer Private Sickness Insurance Fund) in Straubing (Germany) from 1 September 1956 until her death on 12 November 1993. Under a clause in Mrs Menauer's contract of employment the contract was governed by the Ersatzkassentarifvertrag (Private Sickness Insurance Funds' Collective Agreement, hereinafter 'the EKTV).
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling) den 23. januar 2001.
to protect employees against any discrimination based on sex.
Præjudiciel »Lige løn til mænd og kvinder — erhvervstilknyttede pensionsordninger — pensionskasse, har fået pålagt at opfylde arbejdsgiverens forpligtelser med hensyn til at udrede tillægspension — efterladtepension« (Sjette Afdeling)
The pension payments comprise a retirement pension, which the Barmer Ersatzkasse itself is liable to pay, and a supplementary pension, which is paid by the Fund to male and female employees of the Barmer Ersatzkasse who are members of the pension fund.
Pensioner til efterladte efter bortfald af pensionsbetaling til medlemmer, henholdsvis lønbetaling:
Mr Menauer's late wife was a member of the Fund throughout the time of her employment by the Barmer Ersatzkasse.
Ved kendelse af 23. marts 1999 har Bundesarbeitsgericht forelagt et præjudicielt spørgsmål om fortolkningen af EF-traktatens artikel 119, (EF-traktatens artikel 117-120 er blevet erstattet af artikel 136 EF-143 EF).
'Must Article 119 of the EC Treaty be interpreted as meaning that pension funds must be considered to be employers and obliged to treat men and women equally as regards payment of occupational old-age pensions, even though disadvantaged employees have an entitlement, which is secured against insolvency and excludes discrimination, against the body directly responsible for provision of a pension, that is to say the employer as a party to the employment contract?'
Enkepension til enken efter det afdøde medlem.
The Fund appealed to the Landesarbeitsgericht (Higher Labour Court).
Enkemandspension modtager enkemanden efter sin forsikrede hustrus død, når den afdøde i det væsentlige havde forsørget familien.«
Since Mr Menauer did not appeal, his claim against the Barmer Ersatzkasse was definitively dismissed.
Hovedsagen og det præjudicielle spørgsmål
The Landesarbeitsgericht dismissed the Fund's appeal.
Spørgsmålet er blevet rejst under en sag, som føres mellem Pensionskasse für die Angestellten der Barmer Ersatzkasse WaG (pensionskassen for funktionærer ved Barmer Ersatzkasse, herefter »pensionskassen i hovedsagen«) og Hans Menauer, og som vedrører spørgsmålet om, hvorvidt Hans Menauer har ret til en enkemandspension, og hvorvidt pensionskassen i hovedsagen indestår for denne ret.
It must be borne in mind in this connection that, according to settled case-law, a retirement pension paid under an occupational scheme set up under a collective agreement constitutes consideration paid by the employer to the employee in respect of his employment and consequently falls within the scope of Article 119 of the Treaty, whether it replaces a statutory scheme or is supplementary to it (see, in particular, Case 170/84 Bilka [1986]; Case C-262/88 Barber, and Case C-l 10/91 Moroni).
§ 11, stk. 2, litra a), i vedtægterne for pensionskassen, der findes under overskriften »Ydelsesformer«, har følgende ordlyd:
Mr Menauer claimed that the additional requirement to be met under Paragraph 11 of the Fund's rules for payment of a widower's pension was discriminatory and therefore invalid.
Hans Menauer's hustru var ansat i den private sygekasse Barmer Ersatzkasse i Straubing (Tyskland) fra den 1. september 1956 og indtil sin død den 12. november 1993.
He argued that he was entitled to the same survivor's benefits as a widow of a former employee of the Barmer Ersatzkasse.
Hendes ansættelseskontrakt var, i kraft af en af bestemmelserne i kontrakten, omfattet af Ersatzkassentarifvertrag (den kollektive overenskomst for ansatte i private sygekasser, herefter »EKTV«).
Accordingly he considered that the Fund was liable for their payment as the body entrusted by the Barmer Ersatzkasse with administering its occupational pension scheme.
»Følgende ydelser erlægges til medlemmer, der på grund af et forhold, der giver ret til pension, er udtrådt af tjenesten hos Barmer Ersatzkasse...
The Court has also recognised that a survivor's pension provided for by such a scheme falls within the scope of Article 119 of the Treaty.
Ifølge bestemmelserne i EKTV skal Barmer Ersatzkasse sikre sig, at de ansatte — såvel mænd som kvinder — omfattes af en erhvervstilknyttet
In its order for reference, the Bundesarbeitsgericht states inter alia that the survivor's pension claimed by Mr Menauer constitutes other consideration within the meaning of Article 119 of the Treaty and that Paragraph ll(2)(a) of the Fund's rules is contrary to that Treaty provision.
forelæggende ret er imidlertid i tvivl om, hvorvidt Hans Menauer kan gøre sin ret gældende overfor pensionskassen i hovedsagen. Retten har i den forbindelse gjort opmærksom på, at en eventuel udvidelse af anvendelsesområdet for traktatens artikel 119 til også at omfatte pensionskasser ville give betydelige problemer i national ret og bryde den tyske retsorden, og at dette ikke er påkrævet for at beskytte arbejdstagerne mod forskelsbehandling på grundlag af køn.
It follows that surviving spouses of deceased employees may rely on Article 119 of the Treaty in order to have the principle and scope of their entitlement to payment of a survivor's pension recognised (see, to that effect, judgment Coloroll Pension Trustees).
Bundesarbeitsgericht har imidlertid under hensyn til Domstolens praksis (domme af 28.9.1994, sag C-200/91, Coloroll Pension Trustees, og sag C128/93, Fisscher) besluttet at udsætte sagen med henblik på at forelægge følgende præjudicielle spørgsmål for Domstolen:
On the question whether a surviving spouse can rely on that article with regard to an outside body, such as a pension fund under German law ('Pensionskasse'), to which the employer has entrusted payment of the benefits concerned and which is legally independent, it must be recalled that, according to the above-cited judgments in Barber and Coloroll Pension Tmstees, the applicability of Article 119 of the Treaty to an occupational pension scheme is not thwarted by the fact that the scheme has been set up in the form of a trust and is administered by trustees who are technically independent of the employer, since Article 119 also applies to consideration received indirectly from the employer (see Barber, and Coloroll Pension Trustees).
Hans Menauer anlagde sag mod Barmer Ersatzkasse og pensionskassen i hovedsagen ved Arbeitsgericht med påstand om, at de sagsøgte tilpligtedes at udbetale ham en enkemandspension. Arbeitsgericht gav ham medhold heri for så vidt angik pensionskassen, men frifandt Barmer Ersatzkasse. Pensionskassen ankede dommen til Landesarbeitsgericht.
In particular, the circumstance that, as an insuring body, a German pension fund is subject to insurance law and therefore to the entirely separate principle of equal treatment applicable under that law and that the increase in the volume of its insurance obligations as a consequence of the application of Article 119 of the Treaty may give rise to measures designed to cover that increase, which might include an increase in contributions for all affiliated employees, is an issue which must be resolved by national law.
Da Hans Menauer ikke havde appelleret dommen, faldt hans søgsmål mod Barmer Ersatzkasse bort. Landesarbeitsgericht gav ikke pensionskassen medhold i anken, hvorefter pensionskassen indgav en »revisionsanke« til Bundesarbeitsgericht med henblik på at få ophævet og omgjort underinstansernes afgørelser og blive frifundet for Hans Menauer's krav.
The Court has also held that the trustees themselves, although not party to the employment relationship, are required to pay benefits which do not thereby lose their character of pay within the meaning of Article 119 of the Treaty and that they are therefore bound, in so doing, to do everything within the scope of their powers to ensure compliance with the principle of equal treatment (Coloroll Pension Trustees).
»Skal EF-traktatens artikel 119 fortolkes således, at pensionskasser skal anses for arbejdsgivere og skal ligebehandle mænd og kvinder i forbindelse med ydelser fra erhvervstilknyttede alderspensionsordninger, selv om de diskriminerede arbejdstagere — over for dem, der umiddelbart er forpligtet til at erlægge pensionsydelserne, dvs. arbejdsgiverne som parter i arbejdskontrakterne — har et krav, der er sikret i tilfælde af insolvens, og som udelukker forskelsbehandling?«
Also to be examined is the question whether the obligation to comply with Article 119 of the Treaty also extends to a body such as a German pension fund if employees who are discriminated against by that body on the basis of sex, or dependants of those employees, may turn to the employer, who, under national legislation, remains directly liable for the benefits paid by that body, and they enjoy to that end a protected right in the event of the insolvency of the employer that excludes all discrimination.
Hans Menauer gjorde gældende, at den yderligere betingelse, som i henhold til § 11 i pensionskassens vedtægter skal være opfyldt for, at en enkemandspension kan komme til udbetaling, er i strid med ligelønsprincippet og dermed ugyldig.
In the judgment in Fisscher, cited above, the Court came to the same conclusion as regards the administrators of an occupational pension scheme under Netherlands law who, like trustees, were not party to the employment relationship.
Han er af den opfattelse, at han har ret til den samme efterladtepension som den, enken efter en tidligere ansat i Barmer Ersatzkasse ville have ret til. Han finder på den baggrund, at pensionskassen i hovedsagen hæfter for pensionen, idet der er tale om en organisation, der af Barmer Ersatzkasse har fået pålagt administrationen af dennes erhvervstilknyttede pensionsordning.
In that connection, it must be pointed out that, according to the Court's case-law, the effectiveness of Article 119 of the Treaty would be considerably diminished and the legal protection required to ensure real equality would be seriously impaired if an employee or an employee's dependants could rely on that provision only as against the employer, and not as against those who are expressly charged with performing the employer's obligations (see to that effect Coloroll Pension Trustees, and Fisscher).
Indledningsvis bemærkes, at det af Domstolens faste praksis fremgår, at en alderspension, der udbetales i medfør af en erhvervstilknyttet pensionsordning, der er oprettet i henhold til bestemmelserne i en kollektiv overenskomst, er ydelser, som arbejdstageren modtager fra arbejdsgiveren som følge af arbejdsforholdet, og at en sådan pension derfor er omfattet af traktatens artikel 119, uanset om en sådan pensionsordning erstatter den lovbestemtesociale pension eller er et supplement hertil (jf. bl.a. dom af 13.5.1986, sag 170/84, Bilka, af 17.5.1990, sag C-262/88, Barber, og af 14.12.1993, sag C110/91, Moroni).
It follows from the foregoing that if the persons who are entrusted with administering an occupational pension scheme are required to pay benefits which constitute pay within the meaning of Article 119 of the Treaty, they are bound to comply with the principle of equal treatment laid down in that provision, whatever the legal form of those persons or the manner in which they are responsible for administering that pension scheme.