natgillin/translations-raw huggingface dataset:
Traktatbrudssøgsmål — artikel 11 og artikel 4, stk. 1, i Rådets direktiv 96/59/EF af 16. september 1996 om bortskaffelse af polychlorbiphenyler og polychlorterphenyler (PCB/PCT) — manglende forberedelse af og underretning af Kommissionen om de planer, skitserede planer og sammenfatninger af fortegnelser, der kræves i henhold til direktivet, inden for den fastsatte frist
Preliminary ruling—Diikitiko Protodikio, Athens — Interpretation of Art. 5(1) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Distribution of profits by a subsidiary to its parent company—Definition of subsidiary, solely in a case of distribution, of income subject to special tax and non-taxable income — Included in the definition of withholding tax
Præjudiciel — Unabhängiger Verwaltungssenat Salzburg — fortolkning af EF-traktatens artikel 56 ff. EF med hensyn til national lovgivning, hvorefter erhvervelse af faste ejendomme er betinget af en erklæring om at ejendommen ikke vil blive brugt som sommerhus og af den kompetente myndigheds bekræftelse af denne erklæring — skjult diskriminerende krav om tilladelse
Preliminary ruling — Tribunal des Affaires de Sécurité Sociale de Créteil — Interpretation of Articles 87, 86(2) and 49 EC in relation to a contribution to financing of the national sickness insurance scheme levied on direct wholesale sales of branded pharmaceuticals to pharmacies — Market intended to restore the competitive situation of wholesale distributors which are not subject to that charge — State aid (in the absence of any transfer of State resources) — Concept of Operation services of general economic interest' Article 86(2) — Compatibility of the contribution with the freedom to provide services
Traktatbrudssøgsmål — mangelfuld og ukorrekt gennemførelse af Europa-Parlamentets og Rådets direktiv 94/47/EF af 26. oktober 1994 om beskyttelse af køber i forbindelse med visse aspekter ved kontrakter om brugsret til fast ejendom på timeshare-basis
The term "withholding tax" within the meaning of Article 5(1) of Council Directive 90/435/EEC of 23 July 1990 covers the case provided for in national legislation where, on distribution of profits by a subsidiary public limited company or equivalent to its parent company, in determining the taxable profits of the subsidiary, account is to be taken of total net profits, including income subject to special tax entailing extinction of the tax debt and also non-taxable income, whereas those two categories of income would not be taxable on the basis of the national legislation if
Appel af dom afsagt af Retten i Første Instans (Femte Afdeling) den 16. januar 2001 i de forenede sager T-97/99 og T-99/9, O'Hannrachain og Charnier mod Parlamentet, hvorved Retten frifandt Europa-Parlamentet for en påstand om annullation af udnævnelsen af Lopez Veiga til stillingen som generaldirektør for
Failure of Member State to fulfil its obligations — Failure to bring into force, within the prescribed
Præjudiciel — Sozialgericht Leipzig — fortolkning af artikel 9 i Rådets direktiv 80/987/EØF af 20. oktober 1980 om indbyrdes tilnærmelse af medlemsstaternes lovgivning om beskyttelse af arbejdstagerne i tilfælde af arbejdsgiverens insolvens - dækning af løntab - national bestemmelse, der fastsætter en præklusiv frist på to måneder for anmeldelse af fordring og mulighed for genåbning af fristen
Preliminary ruling — Højesteret (Anke- og Kæremålsudvalg) — Interpretation of Council Directive 76/207/EEC on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions (in particular, Article 5(1) thereof) and of Council Directive 92/85/EEC on the introduction of measures to encourage improvements in the safety and health at work of pregnant workers and workers who have recently given birth or are breastfeeding (in particular Article 10 thereof) in regard to the dismissal of a worker employed on a temporary basis but prevented from performing her functions by reason of pregnancy (ofwhich she was aware, but which she did not declare, at the time of her recruitment)
Traktatbrudssøgsmål - manglende gennemførelse inden for den fastsatte frist af Rådets direktiv 98/76/EF af 1. oktober 1998 om ændring af direktiv 96/26/EF om adgang til erhvervet godstransport ad landevej og erhvervet personbefordring ad landevej samt om gensidig anerkendelse af eksamensbeviser, certifikater og andre kvalifikationsbeviser, som skal lette den faktiske udøvelse af etableringsfrihed for de pågældende udøvere af transportvirksomhed inden for indenlandsk og international transport
Preliminary ruling — Supreme Court — Council Directive 71/305/EEC of 26 July 1971 concerning the coordination of procedures for the award of public works contracts — Criteria for awarding the contract — Obligation to award the contract to the tenderer offering the lowest price
Sag C-126/01
He proposed that the Court should answer as follows:
Traktatbrudssøgsmål—manglende gennemførelse inden for den fastsatte frist af Rådets direktiv 96/51/EF af 18. juli 1996 om ændring af direktiv 70/524/EF om tilsætningsstoffer til foderstoffer
— the professional opinion is based in all essential points on objective factors regarded in good professional practice as relevant and appropriate to the assessment made.'
Præjudiciel — Cour administrative d'appel de Lyon — fortolkning af EF-traktatens artikel 92 -system for finansiering af en offentlig destruktionstjeneste via en afgift på detailhandleres køb af kød og produkter fremstillet af kød, uanset oprindelse
The combined effect of Articles 2(1) and 5(1) of Council Directive 76/207/EEC of 9 February 1976, on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions, and of Article 10 of Council Directive 92/85/EEC of 19 October 1992, on the introduction of measures to encourage improvements in the safety and health at work of pregnant workers and workers who have recently given birth or are breastfeeding (tenth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC), is to preclude a pregnant worker, who is employed under a fixed­term contract and who, despite being aware of her condition, did not inform her employer of it when she was recruited, from being dismissed on the ground that the pregnancy would prevent her from meeting her employment commitments in full.
Denne publikation udarbejdes af Domstolens Presse- og Informationsafdeling (L-2925 Luxembourg) med henblik på en hurtig orientering om arbejdet ved Domstolen og Retten i Første Instans.
Preliminary ruling — Vestre Landsret — Interpretation of Articles 9 (now Article 23 EC), 12 (now Article 25 EC), 16 (repealed), 95 (now Article 90 EC), and Article 93(3) (now Article 88(3) EC) of the EC Treaty in regard to a levy on all pigs produced in a Member State which is charged at the time of slaughter or when the live animal is exported, and the revenue generated by which is in part allocated solely for the benefit of products resulting from slaughter in the Member State — Scheme authorised by the Commission pursuant to the Treaty provisions on State aid
Dommene og de fremsatte forslag til afgørelse offentliggøres senere i »Samling af Afgørelser«, som er eneste gyldige udgave.
Advocate General J. Mischo delivered his Opinion at the sitting of the Sixth Chamber on 10 Mav 2001.
Originalsprog: fransk Redaktionen afsluttet den 11.5.2001 Katalognr.: QD-AC-Ol-012-DA-C
Any charge levied on pigs produced in one Member State and sold for slaughter on the national market or for export live to other Member States is covered by the prohibition on discrimination laid down in Article 95 of the EC Treaty (now, after amendment, Article 90 EC), where the allocation of the revenue generated by the
Ugen 14. - 18. maj 2001
Week of 14 to 18 May 2001 n° 13/01
Sag C-449/98 Ρ International Express Carriers Conferenc (IECC) / Kommissionen for De Europæiske Fællesskaber Konkurrence
Case C­159/99 24 Commission of the European Communities ν Italian Republic Environment and consumers
Sag C-159/99 Kommissionen for De Europæiske Fællesskaber / Den Italienske Republik Miljø- og forbrugerbeskyttelse
Case C­449/98 Ρ International Express Carriers Conference (IECC) ν Commission of the European Communities Competition
Retten
Case C­119/99
Sag T-68/99 Toditec NV / Kommissionen for De Europæiske Fællesskaber Regler for institutionerne
Case T­68/99 Toditec NV ν Commission of the European Communities Law governing the institutions
Præjudiciel »Merværdiafgift — sjette direktiv 77/388/EØF — beskatningsgrundlag — en detailhandlers salg af varer på kredit — kredit uden omkostninger for køberen og givet af en anden person end sælgeren —finansieringsselskabets betaling til sælgeren af et lavere beløb end prisen for varen« (Domstolens plenum)
Preliminary ruling (Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods — Credit granted by a person other than the seller and at no cost to the customer — Payment by finance company to the seller of less than the price of the goods)
Ved kendelse af 1. februar 1999 har House of Lords stillet tre præjudicielle spørgsmål om fortolkningen af artikel 11, punkt A stk. 1, litra a), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977.
By order of 1 February 1999, the House of Lords referred for a preliminary ruling three questions concerning the interpretation of Article HA(l)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977.
Parallelt med den salgskontrakt, der indgås med Primback, indgår kunder, som ønsker det, en låneaftale med et finansieringsselskab, der arbejder sammen med Primback, om et beløb svarende til varernes kontantpris, i givet fald med tillæg af omkostningerne ved kreditforsikring og med fradrag af det acontobeløb, som kunden har betalt til Primback.
In parallel with the contract of sale concluded with Primback, a customer who so wishes may enter into a contract with a finance house for a loan, in respect of the sale, for an amount equivalent to the cash sales price of the goods, plus, if applicable, any credit insurance taken out, and less, if applicable, any deposit paid by the customer to Primback.
Disse spørgsmål er blevet rejst under en sag mellem Midland Bank plc og Commissioners of Customs & Excise — den myndighed, som varetager opkrævning af merværdiafgift (herener »moms«) i Det Forenede Kongerige — vedrørende fastsættelsen af det afgiftsgrundlag, der anvendes ved beregningen af den moms, som Primback skal betale for leveringer af varer til endelige forbrugere i 1989 og 1990. Tvisten i hovedsagen
Those questions have arisen in a dispute between Primback Ltd and the Commissioners of Customs and Excise, who are responsible in the United Kingdom for matters relating to the collection of value added tax ('VAT'), concerning determination of the basis of assessment for calculating the VAT payable by Primback in respect of the supply of goods to final consumers in 1989 and 1990.
I henhold til denne aftale forpligter finansieringsselskabet sig til at låne kunden et beløb svarende til den købspris, som kunden skal betale til Primback, og til at betale dette beløb direkte til Primback som betaling af købsprisen, når det modtaget en skriftlig bekræftelse fra kunden af, at varerne er leveret og installeret.
Pursuant to this contract, the finance house undertakes to lend to the customer a sum equal to the purchase price which the customer owes to Primback and to pay that sum directly to Primback in settlement of the amount owed after receiving written confirmation from the customer that the goods have been delivered and installed.
Finansieringsselskabet erhverver ingen ret til de varer, som kunden har købt.
The finance house does not acquire title to the goods purchased by the customer.
Primback er en detailhandler, der sælger møbler og tilbyder kunderne at betale de købte møbler med en såkaldt rentefri kredit, som opnås hos et finansieringsinstitut.
Primback is a furniture retailer which offers its customers the possibility of paying for goods purchased on the basis of credit, described as interest-free credit, obtained from a finance house.
En kunde, der gør brug af denne mulighed, modtager fra Primback en faktura, der som varernes pris anfører den, der er oplyst i forretningen på salgstidspunktet.
The customer repays the amount of the loan to the finance house by way of monthly instalments for a fixed amount spread over the term of the loan; the customer thus pays no interest.
Kunden tilbagebetaler finansieringsselskabet lånebeløbet i form af månedlige betalinger af et fast beløb i hele lånets varighed; han betaler altså ikke renter.
A customer availing himself of this possibility receives from Primback an invoice indicating the price of the goods as advertised in the store at the time of sale.
— købet finansieres på købers anmodning ved en rentefri kredit, som ydes af et finansieringsselskab, der ikke er sælgeren;
— a retail trader sells goods in return for payment of the advertised price which he invoices to the purchaser and which does not vary according to whether the customer pays in cash or by way of credit;
Det står fast, at et finansieringsselskab, som samtykker i at yde et rentefrit lån til en af Primback's kunder, ifølge disse aftaler og uanset låneaftalens ordlyd udbetaler Primback et lavere beløb end den pris, som kunden skulle have betalt for sit køb: Det fratrækker nemlig forud en kommission — der udgør 18% af prisen i den transaktion, der bruges som eksempel i forelæggelseskendelsen — som modydelse for lånet.
It is common ground that, under those arrangements, a finance house which agrees to make an interest-free loan to a customer of Primback pays to Primback, notwithstanding the terms of the loan contract, an amount lower than the sales price owed by the customer having first deducted commission — amounting, in the transaction taken as an example in the order for reference, to 18% of the price — as consideration for the loan.
— finansieringsselskabet påtager sig over for køberen for hans regning at betale sælgeren den oplyste salgspris, som også faktureres af denne;
— should the purchaser so request, the acquisition of the goods is financed by the provision to him of interest-free credit by a finance company distinct from the seller;
Primback opgav og betalte til Commissioners alene moms af de beløb, som faktisk var blevet betalt til Primback, enten af kunder som kontant betaling eller af finansieringsselskaber, når varerne var blevet købt med rentefri kredit.
Primback declared and paid VAT to the Commissioners only on the sums actually paid to it, whether by customers in the case of cash payments or by finance companies where customers had bought goods on interest-free credit.
— som led i aftaler indgået med sælgeren, som køberen imidlertid ikke har kendskab til, betaler finansieringsselskabet i virkeligheden sælgeren et lavere beløb end den pris, der oplyses og faktureres, og
the finance company gives an undertaking to the purchaser that it will pay to the seller on the purchaser's behalf the sales price advertised and invoiced by the seller;
Commissioners fandt imidlertid, at Primback skulle have betalt moms af hele den salgspris for varerne, der blev faktureret kunderne, og anmodede følgelig Primback om at betale 15 530 GBP for perioden fra 12. juni 1989 til 31. december 1990.
The Commissioners, however, took the view that Primback ought to have paid VAT on the full sales price invoiced to customers and for that reason issued a revised assessment for payment of GBP 15 530 in respect of the period from 12 June 1989 to 31 December 1990.
køberen tilbagebetaler finansieringsselskabet et beløb svarende til den oplyste og fakturerede pris.
the finance company in fact pays to the seller, pursuant to agreements concluded with the seller but of which the purchaser is unaware, a sum less than the price advertised and invoiced; and
Primback fik ikke medhold i de to første instanser, som traf afgørelse henholdsvis den 12. maj 1993 og den 26. juli 1994.
Its action before the VAT Tribunal was dismissed on 12 May 1993 and its appeal to the High Court was dismissed by decision of 26 July 1994.
Ved besvarelsen af de således omformulerede præjudicielle spørgsmål bemærkes indledningsvis, at skønt der i den i hovedsagen foreliggende situation udføres flere transaktioner, går den forelæggende rets spørgsmål alene ud på at få fastslået beskatningsgrundlaget ved beregning af den moms, der skal betales af en afgiftspligtig som Primback for den sidstnævnte af disse transaktioner.
the taxable amount for purposes of calculating the VAT payable on the sale of the goods consists only of the amount actually received by the seller, or whether, on the contrary, the taxable amount consists of the full amount payable by the purchaser.
Ved afgørelse af 25. april 1996 gav Court of Appeal derimod Primback medhold, men tillod samtidig Commissioners at appellere.
The Court of Appeal, however, allowed Primback's appeal on 25 April 1996, while granting the Commissioners leave to appeal to the House of Lords.
På denne baggrund besluttede House of Lords at udsætte sagen og at stille Domstolen tre præjudicielle spørgsmål.
In order to reply to the questions thus reformulated, it must be noted at the outset that, although the situation in issue in the main proceedings involves several transactions, the questions submitted by the national court seek solely to determine the taxable amount for the purposes of calculating the VAT payable by a taxable person such as Primback in respect of the second of those transactions.
Dernæst bemærkes, at ifølge fast retspraksis er modværdien ifølge denne bestemmelse den subjektive værdi i det konkrete tilfælde, og ikke en værdi, der ansættes efter objektive kriterier.
By its questions, which it is appropriate to examine together, the national court is essentially asking whether on a proper construction of Article HA(l)(a) of the Sixth Directive, where a
Heraf følger, at det herved er afgørende, om der mellem parterne består en aftale om udveksling af gensidige ydelser, idet den ydelse, som
The taxable amount of this transaction involving the supply of goods for consideration is determined by Article 11 of the Sixth Directive.
Med disse spørgsmål, som vil være at behandle under ét, ønsker den forelæggende ret i det væsentlige oplyst, om sjette direktivs artikel 11, punkt A, stk. 1, litra a), skal fortolkes således, at beskatningsgrundlaget for beregning af momsen på salg af varer kun er det nettobeløb, som sælgeren reelt modtager, eller om det tværtimod er det samlede beløb, som køberen skal betale, når salget er karakteriseret ved følgende omstændigheder:
Article HA(l)(a) of the Sixth Directive provides that the taxable amount within the territory of the country is, in respect of supplies of goods, everything which constitutes the consideration which has been or is to be obtained by the
(dom af modtages af den ene, udgør den reelle og faktiske modværdi for det gode, der leveres af den anden.
According to settled case-law, consideration within the meaning of that provision is the subjective value in each specific case and not a value estimated according to objective criteria.
afregne til afgiftsmyndighederne 25.5.1993, sag C-18/92, Bally).
met by the purchaser by means of a credit card and paid to the supplier by the organisation issuing the card, after deduction of a percentage as commission in payment for the service rendered by the latter to the supplier of the goods, the sum so deducted must be included in the taxable amount on which the supplier, as the taxable person, must pay tax to the revenue authorities (Case C-18/92 Bally [1993] ECR 1-2871).
I hovedsagen har parterne i salgsaftalen aftalt, at modydelsen for varen består i dens oplyste pris, som kunden kender på forhånd, og som Primback fakturerer.
It follows that the determining factor in this regard is the existence of an agreement between the parties for reciprocal performance, the payment received by the one being the real and effective counter-value for the goods furnished to the other.
Dette må så meget desto mere gælde i hovedsagen, hvor køberen, som den forelæggende ret har konstateret, ikke havde kendskab til de nærmere bestemmelser i den aftale, der er indgået mundtligt mellem sælgeren og et finansieringsselskab som tredjemand.
This must a fortiori be the position in the present case, where, as the national court has found, the purchaser was unaware of the existence of, and the arrangements under, the agreement concluded orally between the seller and a thirdparty finance company.
Det følger således af det foregående, at i et tilfælde som det i hovedsagen foreliggende er beskatningsgrundlaget for den transaktion om salg af goder, der er indgået mellem detailhandleren og den endelige forbruger, det samlede beløb, som oplyses af sælgeren, som faktureres af køberen, og som denne skal betale.
In the case in the main proceedings, the parties to the contract of sale agreed that the consideration for the goods would be their price as advertised, known in advance by the customer and invoiced to him by Primback.
Som Domstolen desuden har fastslået, skal sjette direktivs artikel 11, punkt A, stk. 1, litra a), fortolkes således, at såfremt varens pris ved et salg betales af køberen med et kreditkort, og af kortudstederen udbetales til leverandøren med fradrag af en vis procentdel i provision som betaling for en tjenesteydelse fra kortudstederen til leverandøren af varen, skal det fradragne beløb medregnes i beskatningsgrundlaget for den afgift, som den afgiftspligtige leverandør skal
It follows from all of the foregoing that, in a situation such as that in point in the main proceedings, the taxable amount of the transaction consisting of the sale of goods concluded between the retail trader and the final consumer is the full amount advertised by the seller, invoiced to and payable by the purchaser.
»Artikel 11, punkt A, stk. 1, litra a), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, skal fortolkes således, at når der sker en levering af goder mod vederlag, er beskatningsgrundlaget f or beregning af momsen på salg af varer det samlede beløb, som køberen skal betale, når transaktionen er karakteriseret ved følgende omstændigheder:
'On a proper construction of Article llA(l)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: umform basis of assessment, where a supply of goods for consideration has the following features:
— en detailhandler sælger varer mod betaling af den anførte pris, som han fakturerer køberen, og som ikke varierer efter, om denne betaler kontant eller på kredit;
— a retail trader sells goods in return for payment of the advertised price which he invoices to the purchaser and which does not vary according to whether the customer pays in cash or by way of credit;
— købet finansieres på købers anmodning ved en rentefri kredit, som ydes af et finansieringsselskab, der ikke er sælgeren;
— should Ûtepurchaser so request, the acquisition of the goods is financed by the provision to him of interest-free credit by a finance company distinct from, the seller,
— finansieringsselskabet påtager sig overfor køberen for hans regning at betale sælgeren den oplyste salgspris, som også faktureres af denne;
— the finance company gives an undertaking to the purchaser that it will pay to the seller on lhe purchaser's behalf lhe sales price advertised and invoiced by the seller,
— køberen tilbagebetaler finansieringsselskabet et beløb svarende til den oplyste og fakturerede pris.*
— the finance company in fact pays to the seller, pursuant to agreements concluded with the seller but of which the purchaser is unaware, a sum less than the price advertised and invoiced; and
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 18. januar 2001.
Advocate General S. Alber delivered his Opinion at the sitting of the Full Court on 18 January 2001.