natgillin/translations-raw huggingface dataset:
Ved afgørelse af 28. april 1993 tildelte myndigheden dem en samlet støtte på 7 759,29 DEM, beregnet på grundlag af det endelige referencebeløb for Bayern, der udgjorde 1 218,10 DEM/ha.
In view of the fact that the cartridge includes a technically sophisticated mechanism ensuring a controlled flow of ink during the printing process, the national court wonders whether such a cartridge should not be regarded rather as 'part' or 'accessory' of a printer and classified under CN heading 8473.
Sagsøgerne i hovedsagen påklagede ligeledes denne afgørelse og anmodede om, at klagen ikke blev afgjort, før Domstolen havde truffet afgørelse i en sag, der ville blive indbragt for den.
In that connection, it should be observed that the word 'part', within the meaning of CN heading 8473, implies a *whole' for the operation of which the part is essential (see Peacock, cited above, paragraph 21) and this is not so in the case of the cartridge at issue in the main proceedings.
Disse spørgsmål er blevet rejst inden for rammerne af en sag, der føres af Maria og Martin Weber, som er de eneste selskabsdeltagere i Martin Weber Gesellschaft des Bürgerlichen Rechts (herefter »Martin Weber GdbR«), mod Freistaat Bayern vedrørende størrelsen af de godtgørelser til producenter af oliefrø, som Amt für Landwirtschaft und Bodenkultur Regensburg (herefter »myndigheden«) har tildelt dem i medfør af forordning nr. 525/93.
In addition, for the purpose of interpreting the Common Customs Tariff, the Court has consistently held that both the notes which head the chapters of the Common Customs Tariff and the Explanatory Notes to the Nomenclature of the Customs Cooperation Council are important means for ensuring the uniform application of the Tariff and as such may be regarded as useful aids to its interpretation (see judgments in Wiener SI, cited above, paragraph 11 and Peacock, cited above, paragraph 10).
Ved stævning indleveret til Domstolens Justitskontor den 11. maj 1993 anlagde sagsøgerne sag med påstand om annullation af forordning nr. 525/93.
For those reasons an inkcartridge such as that at issue in the main proceedings, which, in view of its characteristics as described by Turbon International in its written observations, plays no particular role in the actual mechancial functioning of the printer, cannot be regarded as 'part' of a printer within the meaning of CN heading 8473.
Ved dom af 10. juli 1996 i sagen Weber mod Kommissionen (sag T-482/93) afviste Retten, til hvilken stævningen var blevet henvist ved kendelse afsagt af Domstolens præsident den 27. september 1993, sagen med den begrundelse, at sagsøgerne i hovedsagen ikke var individuelt berørt af forordningen.
In this case, unlike refills for ball-point fountain pens comprising the ball point and ink-reservoir and inked ribbons for typewriters or ink-pads which are covered by CN tariff headings 9608 and 9612 respectively, it should be observed that the cartridges at issue are not explicitly covered either by the wording of the CN headings or of the notes to the CN sections and chapters.
Tvisten i hovedsagen og de præjudicielle spørgsmål
Equally, such a cartridge cannot be classified under heading 8473 as an 'accessory' of the printers in question.
Ved afgørelse af 4. december 1997 afviste Oberfalz's regering sagsøgerne i hovedsagens klage med den begrundelse, at myndighedens afgørelse af 28. april 1993, der var baseret på forordning nr. 525/93, var retmæssig.
However, the general rules and the HS explanatory notes relating to those rules and to tariff headings 3215 and 8473 are a useful guide to the classification of goods such as those at issue in the main proceedings.
Martin Weber GdbR ansøgte den 24. maj 1992 myndigheden om direkte betaling til producenter af oliefrø for 1992-høsten med hensyn til et areal på 6,37 ha, der var tilsået med raps. Ansøgningen blev registeret den 29. maj 1992.
It follows from the foregoing considerations that goods such as those at issue in the main proceedings should, pursuant to general rule 3(b), be classified under heading 3215 of the Combined Nomenclature.
Sagsøgerne i hovedsagen påklagede denne afgørelse med den
It should be observed that under general rule
»1) Var Kommissionen berettiget til ved fastsættelsen af det endelige regionale referencebeløb at fravige ordlyden af bilag I til forordning (EØF) nr. 525/93, idet den ikke tog hensyn til referencepriserne for månederne i perioden 1. juli 1992 — januar 1993, inddrog referencepriser for måneder efter den nævnte periode i beregningen og fastsatte uoplyste referencepriser efter skøn?
'Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1734/96 of 9 September 1996, must be interpreted as meaning that an inkcartridge without integrated print head, consisting of plastic casing, foam, a metal screen, seals, tape seal, labels, ink and packing material, which, as regards both the cartridge and the ink, can only be used in a printer with the same characteristics as ink-jet Epson Stylus Colour printers, is to be classified under subheading No 3215 90 80 of the Combined Nomenclature.'
Atlant (den europæiske atlanterhavskyst), med hypotetiske fragtomkostninger på 3,8 ECU/t?
Advocate General J. Mischo delivered his Opinion at the sitting of the Fourth Chamber on 11 September 2001.
Kommissionen findes således heller ikke åbenbart at have overskredet grænserne for sit skøn, da den, idet den ikke havde modtaget de nødvendige oplysninger herom fra medlemsstaterne, ikke har foretaget en vægtning af de priser, som blev lagt til grund under hensyn til de faktiske salgsmængder, men har fastsat de konstaterede referencepriser ved blot at basere sig på de rent matematisk beregnede gennemsnitspriser.
(Failure by a Member State to fidfil its obligations — Directive 89/391 /EEC — Measures to encourage improvements in the safety and health of workers at work — Articles 9(1) (a) and 10(3)(a) — Employer's duty to keep documents containing an assessment of the risL· to safety and health at work) (Fifth Chamber) improve the safety and health of employees at work (Law on safety and health at work)] of 7 August 1996 (hereinafter 'the ArbSchG'), employers of 10 or fewer workers from the duty to keep documents containing the results of a risk assessment, the Federal Republic of Germany has failed to fulfil its obligations under Articles 5 and 189 of the EC Treaty (now Articles 10 EC and 249 EC) and Articles 9(l)(a) and 10(3)(a) of Council Directive 89/391/EEC of
Det bemærkes med hensyn til de tre første spørgsmål, der undersøges samlet, at det følger af Kommissionens skriftlige indlæg, at den ved beregningen af de endelige regionale referencebeløb, som fastsat i forordning nr. 525/93, for det første ligeledes på grundlag af et skøn har taget hensyn til terminsleveringsprisen for månederne februar og marts 1993 for transaktioner, der er gennemført
By application lodged at the Court Registry on 6 January 2000, the Commission of the European Communities brought an action under Article 226 EC for a declaration that, by exempting, under Paragraph 6(1) of the Gesetz über die Durchführung von Maßnahmen des Arbeitsschutzes zur Verbesserung der Sicherheit und des Gesundheitsschutzes der Beschäftigten bei der Arbeit (Arbeitsschutzgesetz) [Law on the implementation of protective measures to
endelige regionale referencebeløb beregnes ved at erstatte den forventede referencepris med den konstaterede referencepris.
12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work.
Det følger af det foregående, at der ikke kan rejses tvivl om gyldigheden af forordning nr. 525/93 ud fra nogen af de anbringender, der er anført i de tre første spørgsmål.
The Commission raises two objections in respect of the provisions relied on by the German Government.
Fjerde og femte spørgsmål
Pre-litigation procedure
I første betragtning til forordning nr. 525/93 henvises der udtrykkeligt til artikel 3, stk. 4, i forordning nr. 3766/91, og det anføres, at de
The Commission took the view that the Directive had not been satisfactorily transposed into German law and initiated the procedure for infringement.
Det må derfor fastslås, at forordning nr. 525/93, som blot udgør en gennemførelsesforanstaltning til forordning nr. 3766/91, er tilstrækkeligt begrundet, for så vidt angår beregningen af de endelige regionale referencebeløb.
Since the Commission was not satisfied with the German Government's reply to the reasoned opinion, it brought the present action.
•Gennemgangen af de forelagte spørgsmål har intet frembragt, som kan rejse tvivl om gyldigheden af Kommissionens forordning (EØF) nr. 525/93 af 8. marts 1993 om fastsættelse af de endelige regionale referencebeløb for producenter af sojabønner, raps-, rybs- og solsikkefrø f or produktionsåret 1992/1993.*
First, the Commission claims that the obligation requiring occupational physicians and occupational safety specialists to draw up reports on the performance of their duties, which arises from the ASiG, read in conjunction with Paragraph 15(1)(6) of the SGB VII and the UVVs, is not equivalent to the employer's obligation to be in possession of a risk assessment under Article 9(1) (a) of the Directive.
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Anden Afdeling) den 25. oktober 2001.
First, it is not the employer but the occupational physicians and the occupational safety specialists who are under the obligation to draw up the reports, and the employer is not obliged to follow the recommendations made in those reports.
Præjudiciel »Fælles toldtarif toldpositioner tarifering i den kombinerede nomenklatur af blækkartoucher, der er kompatible med printere af mærket Epson Stylus Color — blæk (position 3215) — dele og tilbehør til maskiner i position 8471 (position 8473)* (Fjerde Afdeling)
The subjectmatter of the documents showing the results of the risk assessment required under the ArbSchG has not been the subject of any criticism by the Commission and appears, prima
Ved kendelse af 21. februar 2000, indgået til Domstolen den 12. juli 2000, har Hessisches Finanzgericht, Kassel, i medfør af artikel 234 EF stillet et præjudicielt spørgsmål vedrørende fortolkningen af position 3215 og 8473 i den kombinerede nomenklatur (herefter »KN«), der fremgår af bilag I til Rådets forordning (EØF) nr. 2658/87 af 23. juli 1987 om told- og
The German Government contends that, under the ASiG, read in conjunction with Paragraph 15(1)(6) of the Sozialgesetzbuch VII (Social Code, Book VII, hereinafter 'the SGB VII*) and the Unfallverhütungsvorschriften (accident prevention regulations, hereinafter 'UVV') adopted for each sector by the accident insurance institutions, all undertakings, including those with 10 or fewer employees, are obliged to appoint occupational physicians and occupational safety specialists who are themselves required to draw up reports containing an assessment of occupational risks. Consequently, the obligation laid down in Article 9(l)(a) of the Directive is fully met.
statistiknomenklaturen og den fælles toldtarif, som ændret ved Kommissionens forordning (EF) nr. 1734/96 af 9. september 1996.
exempt the occupational physicians and occupational safety specialists from all or part of the obligations set out in Paragraphs 3 and 6 of that law, which include the obligation to draw up reports, thereby relieving the undertakings concerned of the obligation to be in possession of those reports in such a way as to permit an exemption from the obligation laid down in Article 9(1) (a) of the Directive.
Spørgsmålet er blevet rejst under en sag mellem selskabet Turbon International GmbH (herefter »Turbon International«), Hattingen (Tyskland), der er universalsuccessor i Kores Nordic Deutschland GmbH's rettigheder og forpligtelser (herefter »Kores«), og Oberfinanzdirektion Koblenz (Tyskland) vedrørende tariferingen af blækkartoucher uden integreret printerhoved, der skal indsættes i blækstråleprintere af mærket Epson Stylus Color (herefter »ESC-printere«).
Accordingly, it must be held that the Commission has failed to show that the occupational physicians' and occupational safety specialists' reports required under the ASiG, read in conjunction with Paragraph 15(1)(6) of the SGB VII and the UVVs, have a different subjectmatter or content from the documents containing a risk assessment which are required under Article 9(l)(a) of the Directive.
Tvisten i hovedsagen og det præjudicielle spørgsmål
Therefore, the Commission's first complaint must be rejected as unfounded.
De har endvidere gjort gældende, at den nævnte kartouche under alle omstændigheder kan betragtes som et »tilbehør« til en sådan printer, idet den — i henhold til de forklarende bemærkninger til det harmoniserede varebeskrivelses- og varenomenklatursystem (herefter »HS«) vedrørende position 8473 i KN — udgør en udskiftelig udstyrsgenstand, »som gør maskinerne eller apparaterne, hvori de anbringes, egnede til udførelse af et bestemt arbejde«.
Second, the Commission states that, under Paragraph 14(2) of the ASiG, the Federal Minister of Labour and Social Affairs may — with the agreement of the Bundesrat for certain types of undertaking, having regard inter alia to the number of workers employed by them,
Den 27. juni 1997 anmodede Kores om bindende tariferingsoplysninger vedrørende en række varer, herunder bl.a. en blækkartouche uden integreret printerhoved (»Ink Jet Cartridge«), der skal indsættes i en ESC-printer. Efter Kores' opfattelse skulle kartouchen tariferes i KN-underposition 8473 30 90.
In that respect, it should be noted that a provision which, for certain types of undertaking, having regard inter alia to the number of workers employed by them, grants the competent Federal minister the power to exempt occupational physicians and occupational safety specialists the obligation to draw up reports on the assessment of working conditions seems to be clearly contrary to Articles 9(l)(a) and 10(3)(a) of the Directive, inasmuch as undertakings employing 10 or fewer workers may thereby be absolved of the obligation to keep a risk assessment in documentary form.
Kores og Turbon International har subsidiært gjort gældende, at tariferingen af den nævnte kartouche i KN-position 8473 endvidere kan begrundes ved dens handelsværdi. Da værdien af blækket, der i den foreliggende sag er indeholdt i kartouchen, er meget lavere end kartouchens egentlige værdi, er det kartouchen, der er »karaktergivende« for helheden i den forstand, hvori udtrykket anvendes i den almindelige bestemmelse 3 b).
Declares that, by failing to ensure that the obligation to be in possession of an assessment in documentary form of the risks to safety and health at work, as laid down by Council Directive 89/391/EEC of 12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work, applies to employers of 10 or fewer workers in all circumstances, the Federal Republic of Germany has failed to fulfil its obligations under Articles 9(1) (a) and 10(3) (a) ofthat directive;
opstår, når man skiller den ad, og for det andet fordi blækkartouchen ikke gør printeren egnet til at udføre et »bestemt« arbejde.
Case C-28/00 Liselotte Kauer ν Pensionsversicherungsanstalt der Angestellten Social Security for Migrant Workers
Med hensyn til argumentet om sammenligningen af handelsværdien af plastichuset og blækket, der er indeholdt heri, har Oberfinanzdirektion Koblenz gjort gældende, at en sådan sammenligning ikke er afgørende i det foreliggende tilfælde, da de objektive kendetegn ved den vare, der skal tariferes, allerede giver klare anvisninger for at foretage en tarifering.
Preliminary ruling (Social security for migrant workers — Regulation (EEC) No 1408/71 — Articles 94(1), (2) and (3) — Old-age insurance — Periods of child-rearing completed in another Member State before the entry into force of Regulation No 1408/71) (Fifth Chamber) old-age insurance under Austrian legislation.
Det fremgår endvidere af fast praksis, at med henblik på fortolkningen af den fælles toldtarif udgør såvel de bestemmelser, der indleder kapitlerne i den fælles toldtarif, som Toldsamarbejdsrådets forklarende bemærkninger vigtige hjælpemidler til at sikre en ensartet anvendelse af toldtariffen, hvorfor de kan betragtes som gyldige midler til dens fortolkning (Jf. Wiener Si-dommen, præmis 11, og Peacockdommen, præmis 10).
Out of that total, the defendant institution recognised the 46 months corresponding to the period from July 1966, when Mrs Kauer's first child was born, to April 1970 when she moved to Belgium, as substitute qualifying periods spent child-rearing, pursuant to Paragraph 227a of the ASVG.
Navnlig på grund af ordlyden af § 97 i Bürgerliches Gesetzbuch, der definerer tilbehør som »løsøregenstande, der, uden at være en bestanddel af hovedgenstanden, er bestemt til at tjene hovedgenstandens økonomiske formål, og som har et rumligt tilhørsforhold til hovedgenstanden, der svarer til dette formål«, samt under henvisning til, at der foreligger bindende tariferingsoplysninger fra toldmyndighederne i Frankrig, Nederlandene og Det Forenede Kongerige, har Hessisches Finanzgericht, Kassel, der er i tvivl om den korrekte tarifering af den nævnte kartouche i KN, besluttet at udsætte sagen og forelægge Domstolen følgende præjudicielle spørgsmål:
By order of 14 December 1999, received at the Court on 1 February 2000, the Oberster Gerichtshof (Supreme Court) (Austria) referred to the Court for a preliminary ruling under Article 234 EC a question on the interpretation of Article 94(1), (2) and (3) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996.
I den foreliggende sag bemærkes, at de pågældende kartoucher i hovedsagen — i modsætning til de af KN-tariferingsposition 9608 og 9612 omfattede refills til kuglepenne, bestående af blækpatroner med kuglespids, og farvebånd til skrivemaskiner samt stempelpuder hverken udtrykkeligt er omfattet af KN-positionernes ordlyd eller af ordlyden af bemærkningerne til disses afsnit eller kapitler.
Mrs Kauer challenged that decision. In her view, the defendant institution should have recognised, not 46 months, but 82 months of child-rearing, since the period during which she had reared her children in Belgium should be considered to be a substitute qualifying period, in accordance with Community law.
»Skal en kompatibel blækkartouche, der består af en blækpatron (plastichus, skumkunststof, metalsigte, tætninger, plomberingsfolie, klistermærke), blæk og emballage, og som både for så vidt angår blækpatron og blæk udelukkende kan indsættes i en printer af mærket Epson Stylus Color
That question has been raised in proceedings between Liselotte Kauer and the Pensionsversicherungsanstalt der Angestellten (Salaried Employees' Pension Insurance Institution) concerning the determination of the periods of insurance to be taken into account for the calculation of a pension.
tariferes i KN-position 3215 90 80 som en engangsblækpatron (uden integreret printerhoved) til blækstråleprintere eller er denne kompatible blækkartouche en del af eller et tilbehør til en printer, der tariferes i KN-position 8471 som en væsentlig enhed i et databehandlingssystem, og er den derfor omfattet af position 8473 KN?«
Liselotte Kauer, an Austrian national, has three children, born in 1966, 1967 and 1969. After completing her studies in June 1960, she worked in Austria from July 1960 to August 1964.
For at kunne besvare det spørgsmål, der er stillet, henvises indledningsvis til Domstolens
At Mrs Kauer's request, the Pensionsversicherungsanstalt der Angestellten, by decision of 6 April 1998, recognised that, on 1 April 1998, she had accumulated 355 months of
Det bemærkes, at den almindelige bestemmelse 3 b), der netop dækker det tilfælde, at to eller flere positioner kommer i betragtning i forbindelse med tarifering af varer, har følgende ordlyd: »Når den foran under a) nævnte regel ikke kan anvendes ved tariferingen af blandinger eller sammensatte varer, bestående af forskellige materialer eller forskellige bestanddele, eller af varer i sæt til detailsalg, tariferes de pågældende varer, som om de bestod af det materiale eller den bestanddel, der er karaktergivende, for så vidt udøvelsen af et skøn herover forekommer mulig.«
The defendant institution resisted that claim, taking the view, first of all, that the periods of child-rearing completed within the European Economic Area were to be treated as periods completed in Austria only if they occurred after the entry into force of the EEA Agreement on 1 January 1994, which was not the case in this particular instance. Next, under Article 2 of the Act of Accession relating to the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, the provisions of the original treaties and acts adopted, before accession, by the institutions were binding on those new Member States only as from 1 January 1995.
ikke er tilfældet for kartouchen i hovedsagen.
respect of a period prior to the date of its application in the territory of the Member State concerned, Article 94(1) of Regulation No 148/71 is in full accord with the principle of legal certainty reiterated above.
Det element, der er karaktergivende for den pågældende kartouche i hovedsagen, er blækket, der er indeholdt deri.
Having failed in substance before the Arbeits-und Sozialgericht Wien (Labour and Social Security Court, Vienna), and on appeal from the Oberlandesgericht Wien (Higher Regional Court, Vienna), Mrs Kauer appealed on a point of law to the Oberster Gerichtshof.
Den væsentligste funktion for kartouchen består nemlig i at opbevare blækket og at forsyne printeren dermed, for at gøre det muligt at udskrive et stykke arbejde, der er udført på en computer, på papir.
In doubt as to the conformity of the Austrian legislation concerned with Community law, the Oberster Gerichtshof decided to stay proceedings and to refer a question to the Court for a preliminary ruling.
Derfor kan en blækkartouche som den i hovedsagen omhandlede — der i betragtning af denne vares kendetegn, som beskrevet af Turbon International i selskabets skriftlige indlæg, ikke spiller nogen særlig rolle ved printerens egentlige mekaniske funktion - ikke kvalificeres som en »del« af en printer i den forstand, hvori udtrykket anvendes i KN-position 8473.
By its question, the national court asks essentially whether Article 94(1) to (3) of Regulation No 1408/71 is to be interpreted as precluding application of a Member State's legislation under which periods of child-rearing completed in another State party to the EEA Agreement or in another Member State of the European Union are not treated as substitute periods for the purpose of old-age insurance unless:
En sådan kartouche kan heller ikke tariferes i den nævnte position som et »tilbehør« til den pågældende printer.
It follows, therefore, from that provision that a Member State is not entitled to refuse to take account of periods of insurance completed in the territory of another Member State, for the purposes of establishment of a retirement pension, for the sole reason that they were completed before the entry into force of the regulation in its regard (Case C-227/89 Rônfeldt [1991], paragraph 16).
For så vidt angår det forhold, at den nævnte kartouche indeholder en teknisk kompliceret mekanisme, der sikrer, at blækket flyder kontrolleret under printerprocessen, stiller den forelæggende ret spørgsmålet, om en sådan kartouche ikke nærmere skal tariferes som en »del« af eller et »tilbehør« til en printer og tariferes i KN-position 8473.
they were completed after the entry into force of that regulation in the first State, and the applicant is in receipt, or has received, for the children concerned, maternity benefits in cash or equivalent benefits under the legislation of that same State,