natgillin/translations-raw huggingface dataset:
Ved kendelse af 9. maj 2000 har Landesgericht Wels som Handelsgericht (handelsret) i sager vedrørende handels- og selskabsregistret i medfør af artikel 234 EF forelagt fem præjudicielle spørgsmål vedrørende gyldigheden af artikel 2, stk. 1, litra f), i Rådets første direktiv 68/15 l/EØF af 9. marts 1968 om samordning af de garantier, som kræves i medlemsstaterne af de i traktatens artikel 58, stk. 2, nævnte selskaber til beskyttelse af såvel selskabsdeltagernes som tredjemands interesser, med det formål at gøre disse garantier lige byrdefulde, og af artikel 47 i Rådets fjerde direktiv 78/660/EØF af 25. juli 1978 på grundlag af traktatens artikel 54, stk. 3, litra g), om årsregnskaberne for visse selskabsformer.
laying down special measures for the import of olive oil from Tunisia (OJ 1994 L 39, p. 1); third, the legality of Regulation No 3108/94 which, first, did not fall within the competence of the Commission under Article 149(1) of the Act of Accession and, second, infringed the principle of the protection of legitimate expectations in that Article 4 thereof also applied to operators in the new Member States who effected transactions prior to the adoption of the latter regulation, that is to say before 19 December 1994.
Eftersom en fastsættelse af tvangsbøder som den, der var blevet foretaget ved kendelsen af 13. september 1999 ifølge en fast praksis ved Oberster Gerichtshof (Østrig) ikke kan gøres til genstand for sagsanlæg, indgav Lutz m.fl. en begæring (»Individualantrag«) til Verfassungsgerichtshof (Østrig) om, at det blev fastslået, at de nationale bestemmelser om offentliggørelse af årsregnskaber og årsberetning er i strid med visse grundlæggende rettigheder og med fællesskabsretten.
On 31 December 1994 part of the olive oil imported by Thakis was stored in the warehouse of an Austrian wine company under the control of Α-Bank, and another part in railway wagons in an Austrian station, under the responsibility of the carrier.
Ved kendelse af 2. november 1999 forlængede Landesgericht Wels som Handelsgericht fristen for indgivelse af det regnskabsmateriale, der var omfattet af pålægget, indtil Verfassungsgerichtshof havde afsagt kendelse i sagen.
Entertaining doubts, in view of the claims made before it, as to the validity and interpretation of Regulation No 3108/94, it stayed proceedings and referred a number of questions to the Court for a preliminary ruling.
Verfassungsgerichtshof afslog ved kendelse af 29. november 1999 at tage den af Lutz m.fl. indgivne begæring til følge med den begrundelse, at en beslutning om at fastsætte tvangsbøder kan udsættes, indtil der er truffet afgørelse om lovligheden af den forpligtelse, hvis tilsidesættelse er forbundet med tvangsbøder.
Taking the view that Thakis was, on 1 January 1995, the holder of 1 091 341 kg of surplus stocks of Tunisian olive oil, within the meaning of Article 4 of Regulation No 3108/94, on 1 February 1995 the Agrarmarkt Austria (Austrian Office for Supervision of the Agricultural Markets) instructed it to provide security for the tax debt assessed in advance in respect of the holding of surplus stocks and, on 3 April 1995, after the company became bankrupt, served on it a tax demand for ATS 11 086 683.
Landesgericht Wels som Handelsgericht besluttede herefter at forelægge Domstolen en række præjudicielle spørgsmål.
By its first question the national court seeks in essence to ascertain whether the Commission was competent, under Article 149(1) of the Act of Accession, to adopt the measures provided for in Article 4 of Regulation No 3108/94.
Spørgsmålene er blevet rejst i forbindelse med en procedure, som vedrører Lutz GmbH m.fl., og som nærmere angår indgivelse af årsregnskab og en årsberetning i henhold til Österreichisches Handelsgesetzbuch (den østrigske handelslovbog) i den affattelse, der følger af EU-Gesellschaftsrechtsånderungsgesetz (lov om ændring af selskabslovgivningen som følge af EU-regler, herefter »HGB«).
The question seeks to establish whether or not the levying of a compensatory tax, of the kind provided for in Article 4 of that regulation, constitutes a transitional measure which is necessary, within the meaning of Article 149(1) of Act of Accession, to facilitate, in the agricultural sector, the transition from the regime in force in the new Member States before their accession to the European Union to that resulting from application of the common organisation of the markets.
I henhold til artikel 234, stk. 1, EF har Domstolen kompetence til at afgøre præjudicielle spørgsmål, bl.a. om fortolkningen af traktaten og af retsakter udstedt af Fællesskabets institutioner.
The instruction to provide security and the notice of assessment were challenged by Thakis, and then, when it became insolvent, by its administrator in administrative proceedings.
Ved kendelse af 13. september 1999 pålagde Landesgericht Wels som Handelsgericht Lutz m.fl. inden for en frist på fire uger, og med fastsættelse af en tvangsbøde af 10 000 ATS for hver, at indgive årsregnskab og årsberetning som omhandlet i HGB's § 277-280a.
Objection was made, first, to the description of Thakis as 'holder' of a stock of olive oil as at 1 January 1995; second, to the amount of the import charge which, according to Thakis, should have been determined pursuant to Council Regulation (EC) No 287/94 of 7 February 1994
tilfældet, hvis det træffer afgørelse vedrørende en ansøgning om et selskabs indførelse i en register under en sag, hvis formål ikke er annullationen af en akt, der krænker en af sagsøgerens rettigheder.
In view of the foregoing, the answer to the first question must be that the Commission was competent, under Article 149(1) of the Act of Accession, to adopt the measures provided for in Article 4 of Regulation No 3108/94.
I denne forbindelse bemærkes, at Domstolen, for at bedømme, om det organ, der forelægger en sag, er en ret i artikel 234 EF's forstand et spørgsmål, som alene skal afgøres på grundlag af fællesskabsretten - tager en hel række forhold i betragtning, nemlig om organet er oprettet ved lov, har permanent karakter, virker som obligatorisk retsinstans, anvender en kontradiktorisk sagsbehandling, træffer afgørelse på grundlag af retsregler, samt om det er uafhængigt.
By its second question, the national court seeks in essence to determine whether Article 4 of Regulation No 3108/94 is valid in the light of the principle of proportionality and the principle of the protection of legitimate expectations.
Det fremgår af sagens akter, at Landesgericht Wels, når den træffer afgørelse som Handelsgericht i henhold til de nationale bestemmelser om pligt til at offentliggøre årsregnskab og årsberetning, ikke afgør en tvist, men alene fører et handels- og selskabsregister.
the rights and obligations resulting from the common agricultural policy are, save where otherwise provided, immediately applicable in the new Member States.
Den skal således kun fastslå, om de lovfæstede krav til offentliggørelse er opfyldt eller ej, og udsteder i givet fald pålæg, med fastsættelse af tvangsbøder, om at indgive regnskabsmaterialet.
It is in order 'to facilitate the transition from the existing regime in the new Member States to that resulting from application of the common organisation of the markets' that Article 149(1) of the same act provides for the adoption of the 'necessarv" transitional measures 'in accordance with the procedure laid down in Article 38 of Regulation No 136/66/EEC or, as appropriate, in the corresponding articles of the other regulations on the common organisation of agricultural markets.'
Endvidere bemærkes, at selv om artikel 234 EF ikke forudsætter, at den procedure, hvorunder den nationale ret formulerer det præjudicielle spørgsmål, er kontradiktorisk, følger det dog af denne bestemmelse, at de nationale retsinstanser kun kan forelægge spørgsmål for Domstolen, hvis der verserer en tvist for dem, og hvis forelæggelsen sker med henblik på afgørelse af en retssag.
Furthermore, where stocks of products in free circulation in the new Member States exceed the quantity which could be regarded as constituting a normal carryover of stock, Article 145(2) of the Act of Accession requires those Member States to eliminate them at their cost under procedures to be specified and within deadlines to be determined under Article 149(1) of that act.
Det må således konstateres, at Landesgericht Wels ved udøvelsen af denne virksomhed udfører en ikke-judiciel funktion.
In this case, by introducing the tax at issue in the main proceedings and laying down arrangements for it to be levied, the Commission chose the formula, amongst several, which it considered most appropriate to avert any risk of undermining the proper functioning of the common organisation of the markets, such risk being associated with the accumulation of stocks exceeding the quantity.
Heraf følger, at Domstolen ikke har kompetence til at træffe afgørelse vedrørende de spørgsmål, der er forelagt af Landesgericht Wels som Handelsgericht i forbindelse med førelsen af handels- og selskabsregistret.
The authors of the Act of Accession thus considered that the existence on 1 January 1995 in the new Member States of abnormal stocks of products covered by a common organisation of the markets was liable to disrupt the proper functioning of the mechanisms provided for by that organisation, particularly through their impact on price formation.
Således kan det forelæggende organ, når det virker som administrativ myndighed uden samtidig at skulle træffe afgørelse i en retssag, uanset om det opfylder de øvrige betingelser, som er anført i denne doms præmis 12, ikke antages at udøve en judiciel funktion. Dette er f.eks.
The aim of that taxation is to preclude the buildup of such stocks or, at the very least, to neutralise the economic advantages anticipated by those holding them, by placing the latter on the same footing as operators in the Community of Twelve.
»De Europæiske Fællesskabers Domstol har ikke kompetence til at besvare de spørgsmål, som er forelagt af Landesgericht Wels ved kendelse af 9. maj 2000.«
As regards the principle of the protection of legitimate expectations, Mr Weidacher expressed the view before the national court that Article 4 of Regulation No 3108/94 infringed that principle in so far as it applied equally to the holders of surplus stocks who imported the goods at issue before the publication of that regulation.
Generaladvokat L.A. Geelhoed fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 8. november 2001.
Moreover, as the Austrian Government has correctly pointed out, the taxation of surplus stocks made it possible to reduce the burden of the obligation imposed on the new Member States by Article 145(2) of the Act of Accession to eliminate such stocks at their own cost.
Sag C-196/01 Kommissionen for De Europæiske Fællesskaber / Storhertugdømmet Luxembourg Miljø- og forbrugerbeskyttelse
By its fourth question, the national court seeks in essence to ascertain whether, in relation to the import of Tunisian olive oil, the 'import charge' mentioned in Article 4(3) of Regulation No 3108/94, applicable in the Community of Twelve on 31 December 1994, is the one provided for in Annex I to Regulation No 3307/94 or the one provided for by Regulation No 287/94.
15. januar 2002 direktiv 75/442/EØF - beslutning 94/3/EF det europæiske
By its third question, the national court seeks in essence to ascertain whether an undertaking like the claimant in the main proceedings must, in the circumstances in which it finds itself, be regarded as the holder of surplus stock within the meaning of Article 4(1) of Regulation No 3108/94.
»Traktatbrud miljø affaldskatalog« (Første Afdeling)
It need merely be stated, as has been pointed out by the Austrian Government and the Commission, that the special levy provided for by Regulation No 287/94 was no longer applicable on 31 December 1994, the reference date specified by Article 4(3) of Regulation No 3108/94.
Storhertugdømmet om at fremkomme med sine bemærkninger, og fremsatte derefter ved skrivelse af 25. juli 2000 en begrundet udtalelse, hvori den opfordrede Storhertugdømmet til at træffe de nødvendige foranstaltninger for at efterkomme udtalelsen inden for en frist på to måneder fra dens meddelelse.
It must be borne in mind at the outset that a request from a national court for a preliminary ruling under Article 234 EC must relate primarily to the interpretation of the Treaty or the validity and interpretation of an act adopted by a Community institution or the European Central Bank.
Da Storhertugdømmet Luxembourg ikke efterkom udtalelsen, har Kommissionen anlagt nærværende sag.
The application of a provision of Community law to the specific case pending before the national court is a matter for that court.
Ved stævning indleveret til Domstolens Justitskontor den 8. maj 2001 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Storhertugdømmet Luxembourg har tilsidesat sine forpligtelser i henhold til artikel 1, litra a), i Rådets direktiv 75/442/EØF af 15. juli 1975 om affald, som ændret ved Rådets direktiv 91/156/EØF af 18. marts 1991, og i henhold til Kommissionens beslutning 94/3/EF af 20. december 1993 om udarbejdelse af en liste over affald i henhold til artikel 1, litra a), i direktiv 75/442.
The third question must therefore be construed as seeking clarification as to the term 'holder' of surplus stock used in Article 4 of Regulation No 3108/94, so as to enable the national court to decide whether or not Thakis should be classified as such for the purposes of liability to the tax at issue in the main proceedings.
Da den luxembourgske regering ikke har bestridt, at den ikke har truffet de foranstaltninger, der er nødvendige for at efterkomme artikel 1, litra a), i direktiv 75/442 samt beslutning 94/3, må der gives Kommissionen medhold i dens påstand.
By its fifth question, the national court seeks in essence to ascertain whether Article 4(3) of Regulation No 3108/94 is valid in the light of the principle of equal treatment even though that provision does not envisage the possibility of applying the special levy created by Regulation No 287/94 to imports of olive oil from Tunisia by operators in the new Member States, when operators in the Community of Twelve were able to benefit from such a levy.
Kommissionen tilstillede i henhold til den i artikel 226, stk. 1, EF fastsatte procedure Storhertugdømmet Luxembourg en åbningsskrivelse, hvori den anmodede
In those circumstances, the term 'holders' within the meaning of Article 4 of Regulation No 3108/94 must be construed as referring to persons who, on 1 January 1995, had the authority to place the stored products on the market with a view to realising a profit which the taxation at issue in the main proceedings was specifically designed to neutralise.
Det hedder i domskonklusionen:
The fourth question
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 13. december 2001.
In those circumstances, by providing for taxation, under the general rules contained in Regulation does not infringe the principle of equal treatment for economic operators in the Member States.
»1) Storhertugdømmet Luxembourg har tilsidesat sine forpligtelser i henhold til artikel 1, litra a), i Rådets direktiv 75/442/EØF af 15. juli 1975 om affald, som ændret ved Rådets direktiv 91/156/EØF af 18. marts 1991, og i henhold til Kommissionens beslutning 94/3/EF af 20. december 1993 om udarbejdelse af en liste over affald i henhold til artikel 1, litra a), i direktiv 75/442.
The Commission of the European Communities was competent, under Article 149(1) of the Act concerning 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 isfounded, to adopt the measures provided f or in Article 4 of Commission Regulation (EC) No 3108/94 of 19 December 1994 on transitional measures to be adopted on account of the accession of Austria, Finland and Sweden in respect of trade in agricultural products.
»Traktatbrud -- tilsidesættelse af EF-traktatens artikel 52 og 59 (efter ændring nu artikel 43 EF og 49 EF) — opretholdelse af visse nationale og regionale bestemmelser vedrørende messer, udstillinger og markeder« (Femte Afdeling)
Article 4(3) of Regulation No 3108/94 must be interpreted as meaning that, in the case of imports of Tunisian olive oil, the 'import charge* applicable in the Community of Twelve on 31 December 1994 is the one provided for in Annex I to (Immission Regulation (EC) No 3307/94 of 29 December 1994 fixing the minimum levies on the importation of olive oil and levies on the importation of other olive oil sector products.
På grundlag af denne undersøgelse fandt Kommissionen, at en første gruppe bestemmelser var i strid med princippet om fri udveksling af tjenesteydelser i henhold til traktatens artikel 59 ff., og at en anden gruppe bestemmelser var i strid med såvel princippet om fri udveksling af tjenesteydelser som etableringsfriheden, som er fastsat i traktatens artikel 52 ff.
Examination of the fifth question has disclosed no factor of such a ¡and as to affect the validity of Article 4(3) of Regulation No 3108/94 in the tight of the principle of equal treatment.'
Ved åbningsskrivelse af 16. april 1996 opfordrede Kommissionen Den Italienske Republik til at fremsætte sine bemærkninger hertil inden for en frist på to måneder.
Advocate General J. Mischo delivered his Opinion at the sitting of the First Chamber on 20 November 2001.
Ved skrivelse af 15. februar 1999 sendte Italiens Faste Repræsentation ved Den Europæiske Union Kommissionen teksten til et lovforslag, som allerede var stadfæstet i det italienske senat, men som endnu var under behandling i det begrænsede udvalg for den tiende »industrikommission« i det italienske deputeretkammer.
Preliminary ruling (Reference for a preliminary ruling — Disclosure of annual accounts and annual report — Maintenance of a register of companies — Lack of jurisdiction of the Court) (First Chamber)
Det er under disse omstændigheder, Kommissionen har anlagt nærværende sag.
HGB, failing which a periodic penalty of ATS 10 000 would be imposed on each person.
I medfør af disse principper bør det første klagepunkt afvises, for så vidt som det vedrører artikel 6 i lov nr. 35/78 for provinsen Trento, eftersom Kommissionens henvisninger under den administrative procedure til underafsnittene til denne bestemmelse, som anført af generaladvokaten i punkt 22 i forslaget til afgørelse, er fejlagtige eller forskellige fra dem, som er angivet i stævningen.
By decision of 9 May 2000, the Landesgericht (Regional Court) Wels, sitting as a Handelsgericht (Commercial Court) in cases relating to the register of companies, referred for a preliminary ruling under Article 234 EC five questions concerning the validity of Article 2(l)(f) of First Council Directive 68/151/EEC of 9 March 1968 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community and Article 47 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies.
Indledningsvis skal det understreges, at Domstolen af egen drift kan prøve, om de i artikel 226 EF fastsatte betingelser for at anlægge traktatbrudssag er opfyldt (dom af 31.3.1992, sag C-362/90, Kommissionen mod Italien, præmis 8).
In view of the fact that the Oberster Gerichtshof (Supreme Court), Austria, has consistently ruled that the threat of a periodic penalty, as provided for by the decision of 13 September 1999, cannot be the subject of an action, Lutz and Others brought an application ('Individualantrag') before the Verfassungsgerichtshof (Constitutional Court), Austria, for a declaration that the national provisions on disclosure of annual accounts and the annual report are contrary to a number of fundamental rights and to Community law.
Med hensyn til Kommissionens andet klagepunkt og for så vidt som dette vedrører artikel 7 i lov nr. 43/80 for regionen Emilia-Romagna, bemærkes, at der i stævningen henvises til lovens artikel 7, stk. 1, litra a), hvorimod der i den begrundede udtalelse henvises til lovens artikel 7, stk. 3 og 4.
By decision of 2 November 1999 the Landesgericht Wels, sitting as a Handelsgericht, extended the period for submission of the accounting documents requested to the date on which the Verfassungsgerichtshof should make its order.
Heraf følger, at det andet klagepunkt bør afvises, for så vidt som det ikke er formuleret klart i den begrundede udtalelse.
By order of 29 November 1999 the Verfassungsgerichtshof dismissed the application lodged by Lutz and Others on the ground that a periodic penalty may be suspended until a ruling has been given on the legality of the obligation breach of which attracts that penalty.
For det første fremgår det, at visse af de klagepunkter, som Kommissionen har fremført for Domstolen, ikke er helt overensstemmende med dem, som Kommissionen fremsatte under den administrative procedure eller at de ikke har den fornødne klarhed og nøjagtighed.
Those questions have arisen in proceedings involving Lutz GmbH and Others and concerning the production of annual accounts and an annual report under the österreichisches Handelsgesetzbuch (Austrian Commercial Code), as amended by the EU - Gesellschaftsrechtsänderungsgesetz (Law amending Austrian company law for EU purposes) {Bundesgesetzblatt 304/1996) ('the HGB').
For det andet følger det af de to parters svar på et af Domstolen stillet spørgsmål, at lov nr. 16/79 for regionen Marche, og lov nr. 75/80 for regionen Abruzzo, blev ophævet henholdsvis den 13. april 1995 og den 10. september 1993.
The Landesgericht Wels, sitting as a Handelsgericht, thereupon decided to submit a number of questions to the Court for a preliminary ruling.
Eftersom lov nr. 16/79 for regionen Marche og lov nr. 75/80 for regionen Abruzzo blev ophævet inden udløbet af den i den begrundede udtalelse fastsatte frist - og endda før fremsendelsen af
By decision of 13 September 1999 the Landesgericht Wels, sitting as a Handelsgericht, ordered Lutz and Others to submit within four weeks the annual accounts and annual report required under Paragraphs 277 to 280a of the
etableringsfriheden dom af 30.3.1993, sag C-168/91, Konstandinidis, præmis 15, og for så vidt angår den frie udveksling af tjenesteydelser dom af 20.2.2001, sag C-205/99, Analir m.fl., præmis 21).
In this regard, in order to determine whether a referring body is a court or tribunal within the meaning of Article 234 EC, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is interpartes, whether it applies rules of law and whether it is independent.
Ifølge Kommissionen indfører de nationale, regionale og for provinserne gældende bestemmelser ubegrundede indskrænkninger i såvel den frie udveksling af tjenesteydelser som i etableringsretten på området for organisation af messer, i forhold til erhvervsdrivende fra andre medlemsstater.
It is clear from the documents on the case-file that, when it is ruling in its capacity as a Handelsgericht pursuant to the national provisions governing the obligations to disclose annual accounts and the annual report, the Landesgericht Wels is not dealing with a dispute but is simply maintaining a register of companies.