natgillin/translations-raw huggingface dataset:
Ved kendelse af 9. marts 2001 har Vestre Landsret forelagt to præjudicielle spørgsmål vedrørende fortolkningen af Rådets forordning (EØF) nr. 2913/92 af 12. oktober 1992 om indførelse af en EF-toldkodeks (herefter »toldkodeksen«) og Kommissionens forordning (EØF) nr. 2454/93 af 2. juli 1993.
The applicants in the main proceedings also contend that hydrofoils are not subject to the dues provided for in Article 6(2)(B)(a) of Law No 2399/1996, because they are not specifically referred to in that provision, but to the dues provided for in Article 6(2)(A) of that Law.
I perioden fra den 10. januar 1994 til den 9. juni 1994 modtog Told- og Skatteregion Sønderborg (Danmark) (herefter »told- og skatteregionen«) fire AM-meddelelser fra Kommissionen (meddelelser om gensidig bistand, »assistance mutuelle«), hvori det blev oplyst, at der i forbindelse med eksterne fællesskabsforsendelser af smør med oprindelse i Den Tjekkiske Republik var konstateret overtrædelser eller uregelmæssigheder, i de konkrete tilfælde ved forfalskning af Tl-angivelserne for forsendelserne. Kommissionen anmodede alle
Consequently, the provision of maritime transport services between the port of Rhodes and a Turkish port cannot, in the absence of objective justification (see Commission ν France, cited above, paragraph 16), be subject to more onerous conditions than those to which the provision of comparable services between the port of Rhodes and ports in Greece or other Member States are subject.
Spørgsmålene er blevet rejst under behandlingen af en sag, der føres mellem på den ene side et toldspeditionsfirma, SPKR 4 nr. 3482 ApS, og på den anden side Skatteministeriet, Told og Skattestyrelsen, bl.a. om opkrævning af en toldskyld.
It is, above all, incompatible with Article 59 of the EC Treaty (now, after amendment, Article 49 EC), Article 62 of the EC Treaty (repealed by the Treaty of Amsterdam) and Article 84 of the EC Treaty (now, after amendment, Article 80 EC), and with Regulation No 4055/86.
Kommissionen formidlede herefter kontakten til de italienske toldmyndigheder med henblik på at få verificeret rigtigheden af de af SPKR indleverede eksemplar 5 af TI-angivelserne, som var i de italienske myndigheders besiddelse.
No 4055/86 permits the imposition, for journeys to ports in third countries, of harbour dues that vary according to criteria relating to the distance of those ports or their geographical location.
medlemsstaterne om at være særligt opmærksomme på forsendelser af smør med oprindelse i tredjelande i transit gennem Fællesskabet og om at udvide forhåndsunderretningssystemet (early warningsystemet) til også at omfatte smørforsendelser.
Regulation No 4055/86. Article 81 permits the collection by the carrier, when frontiers are crossed, of charges or dues taking into account 'the costs actually incurred thereby'.
I skrivelse af 23. juni 1995 underrettede told- og skatteregionen kautionisten om, at 31 af de 32 forsendelser ikke var færdigbehandlet ved afgangstoldstedet.
The Harbour Fund has not demonstrated that those costs differ according to destination in the same proportions as the harbour dues at issue in the main proceedings.
I juli 1996 fik toldog skatteregionen identificeret den sidste af forsendelserne.
By its third question, the national court is essentially asking whether Article 1 of Regulation
I perioden fra den 28. juni 1994 til den 19. oktober 1994 henførte SPKR 32 forsendelser af smør med oprindelse i Den Tjekkiske Republik under proceduren for ekstern fællesskabsforsendelseBestemmelsestoldstederne blev i TI-angivelserne angivet at være »Ravenna, Italien« og »Napoli, Italien«.
A criterion based on the distance or geographical location of the port of destination cannot in itself justify the imposition of different harbour dues.
Der er mellem parterne i hovedsagen enighed om, at SPKR var i god tro, og at selskabet var uvidende om de overtrædelser og uregelmæssigheder, der fandt sted, og om indholdet af AM-meddelelserne.
Such a difference may be justified only where there are objective differences in the services provided to passengers by the carriers.
I skrivelser af 6. februar 1996 vedrørende 31 forsendelser og af 6. december 1996 vedrørende den sidste forsendelse underrettede told- og skatteregionen SPKR om overtrædelsen og om, at selskabet havde en frist på tre måneder til at føre bevis for, enten at forsendelserne var gennemført forskriftsmæssigt, eller for, hvor overtrædelsen eller uregelmæssigheden faktisk var begået.
Article 1 of Council Regulation (EEC) No 4055/86 of 22 December 1986 applying the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries precludes the application in a Member State of different harbour dues for domestic or intra-Community traffic and traffic between a Member State and a third country if that difference is not objectively justified.
Ved telex af 28. november 1994 til told- og skatteregionen anmodede Kommissionen den om at undersøge en række forsendelser af tjekkisk smør under proceduren for ekstern fællesskabsforsendelse, herunder de 32 forsendelser, SPKR havde angivet. Ved skrivelse af 6. december 1994 blev told- og skatteregionen endnu en gang anmodet om, som hastesag, at foretage kontrol af forsendelser med tjekkisk smør på grundlag af AM-meddelelserne.
The imposition on passengers of vesseb that call at or whose final destination is a port in a third country of different harbour dues from those imposed on passengers of vessels whose destination is domestic or in another Member State, without there being any correlation between that difference and the cost of the harbour services enjoyed by those categories of passengers, amounts to a restriction on the freedom to provide services contrary to Article 1 of Regulation No 4055/86.
Den 27. november 1998 anlagde SPKR sag ved Vestre Landsret med påstand om ophævelse af afgørelserne.
Article 1 of Regulation No 4055/86 does not pennit the imposition, for journeys to ports in third countries, of harbour dues that vary according to criteria relating to the distance of those ports or their geographical location if the difference in the dues is not objectively justified by differences in the way passengers are treated on account of their destination or the place from which they have come.'
I skrivelse af 30. marts 1995 til Kommissionen oplyste told- og skatteregionen, at SPKR havde henført 32 smørforsendelser under proceduren for ekstern fællesskabsforsendelse, som modsvarede de af Kommissionen mistænkte forsendelser.
'(1) Article 1 of Council Regulation (EEC) No 4055/86 of 22 December 1986 applying the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries precludes national legislation which is liable to prohibit, impede or render less attractive the provision of services within the scope of that regulation even if the national legislation applies without distinction on the ground of the nationality of the persons providing the services or of the persons for whom they are intended and applies to the provision of transport services between a Member State and a third country, to the extent that the restriction is not justified
Vestre Landsret har på denne baggrund besluttet at udsætte sagen og at forelægge Domstolen to præjudicielle spørgsmål.
by overriding reasons in the general interest, suitable for attaining the objective which it pursues and necessary and proportionate in the light of that objective.
til, at toldskylden ophører, ikke, at manglende overholdelse af elleve-måneders-fristen hører til disse grunde.
(2) National legislation which prescribes higher harbour dues for passengers whose destination is in a third country than for passengers with a domestic destination, without there being a correlation between the costs of the harbour services enjoyed by the passengers in each case and the amount of the dues payable by them, constitutes a restriction on the freedom to provide services which is not compatible with Article 1(1) of Regulation No 4055/86.'
Besvarelsen af spørgsmålene
Case C-112/01 SPKR 4 nr.
Den forelæggende ret ønsker endvidere oplyst, om det har betydning for besvarelsen, at afgangstoldstedet ikke har fulgt en administrativ ordning for fremsendelse af oplysninger, som early warning systemet, eller om overskridelsen af fristen skyldes en fejl eller uagtsomhed fra afgangstoldstedets side.
Preliminary ruling (Regulations (EEC) Nos 2913/92 and 2454/93 — External Community transit — Offence or irregularity — Recovery of a customs debt — Conditions) (Sixth Chamber)
Domstolen bemærker, at en gennemførelsesforordning så vidt muligt skal fortolkes i overensstemmelse med grundforordningen. Heraf følger, at virkningerne af, at elleve-måneders-fristen ikke overholdes, skal bedømmes under hensyn til toldkodeksens bestemmelser (jf. bl.a. dom af 24.6.1993, sag C90/92, Dr. Tretter, præmis 11).
By order of 9 March 2001 the Vestre Landsret (Western Regional Court, Denmark) referred to the Court for a preliminary ruling two questions on the interpretation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (hereinafter 'the Customs Code') and Commission Regulation (EEC) No 2454/93 of 2 July 1993.
Under disse omstændigheder har en manglende overholdelse af elleve-måneders-fristen ingen indvirkning på selve det forhold, at toldskylden er opstået, eller på den hæftelse, den hovedforpligtede har påtaget sig, og kan heller ikke have betydning for de kompetente toldmyndigheders ret til at foretage opkrævning af toldskylden.
The Sønderborg (Denmark) Customs and Taxation Regional Office (hereinafter 'the Regional Office') received, between 10 January and 9 June 1994, four information notices from the Commission (hereinafter 'the information notices') informing them of offences or irregularities committed in the course of external Community transit operations in respect of butter originating from the Czech Republic and, more specifically, the falsification, in that context, of Tl declaration forms.
Endelig bemærkes, at da en manglende overholdelse af elleve-måneders-fristen ikke i sig selv har indvirkning på, at toldskylden er opstået, og på de nærmere regler for opkrævning af toldskylden, kan den omstændighed, at afgangstoldstedet ikke har fulgt en administrativ ordning som early warning-systemet, eller at den forsinkede underretning skyldes en fejl eller uagtsomhed fra afgangstoldstedets side, ikke have betydning.
The Commission requested all Member States to pay particular attention to consignments of butter originating in third countries and passing in transit through the
Ingen bestemmelse i toldkodeksen giver imidlertid grundlag for at antage, at en manglende overholdelse af elleve-måneders-fristen medfører, at toldskylden ophører for den hovedforpligtede.
Those questions were raised in the course of an action between a firm of customs agents, SPKR 4 nr.
Dels indføres der ved toldkodeksens artikel 221, stk. 3, en frist for toldmyndighederne på tre år, regnet fra toldskyldens opståen, til at give underretning til debitor om toldskyldens størrelse, dels bestemmer toldkodeksens artikel 233, der indeholder en opregning af de forskellige grunde
3482 Aps (hereinafter 'SPKR'), and Skatteministeriet, Told- og Skattestyrelsen (Danish Ministry for Taxation, Customs and Taxation Directorate), in particular in respect of the recovery of a customs debt.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet fSjette Afdeling
In July 1996, the Regional Office identified the last of those consignments.
Han foreslog Domstolen at svare på følgende måde:
The EWS was not used by the office of departure.
Bestemmelserne i Rådets forordning (EØF) nr. 2913/92 af 12. oktober 1992 om indførelse af en EF-toldkodeks og i Kommissionens forordning (EØF) nr. 2454/93 af 2. juli 1993 om visse gennemførelsesbestemmelser til forordning nr. 2911/92, navnlig artikel 379, stk. 1, i forordning nr. 2454/93, skal fortolkes således, at en toldskyld, der er opstået ved en overtrædelse eller uregelmæssighed i forbindelse med en ekstern fællesskabsforsendelse, kan opkræves af afgangstoldstedet hos den hovedforpligtede, selv om denne ikke inden udløbet af den ellevte måned efter datoen for registreringen af angivelsen til fællesskabsforsendelse har modtaget den underretning, der er nævnt i gennemførelsesforordningens artikel 379.
By telex of 28 November 1994 addressed to the Regional Office, the Commission requested an investigation into a certain number of consignments of Czech butter made under the external Community transit procedure, among which were the 32 consignments declared by SPKR. By letter of 6 December 1994, the Regional Office was again requested, as a matter of urgency, to check consignments of Czech butter on the basis of the information notices.
At afgangstoldstedet ikke har fulgt en administrativ ordning for fremsendelse af oplysninger fastlagt i Toldkodeksudvalget (early warning-systemet), eller om det kan bebrejdes afgangstoldstedets myndigheder, at en rettidig underretning ikke har fundet sted, har ikke betydning for besvarelsen af det første spørgsmål.«
By letter of 30 March 1995, the Regional Office informed the Commission that SPKR had placed under the external Community transit procedure 32 consignments of butter, which corresponded to the suspect consignments notified by the Commission.
Sag T-271/01 José Manuel López Cejudo / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
The Vestre Landsret therefore decided to stay proceedings and to refer a number of questions to the Court of Justice for a preliminary ruling.
»Tjenestemænd — løn — børnetilskud og uddannelsestillæg udbetalt til den forælder, som har forældremyndigheden — afvisning af at anerkende den anden forælders ret til tillæg ved beregningen af skattefradrag og udlandstillæg — morarenter* (Anden Afdeling)
As the Commission has correctly pointed out, Articles 221(3) and 233 of the Customs Code establishes a balance between, on the one hand, the need to protect the Community's own resources and, on the other hand, the concern to protect the interests of customs agents and transport operators, which the implementing regulation cannot be deemed to undermine by creating new causes of extinction.
Forenede sager T-94/00, T-110/00 og T-159/00 Rica Foods (Free Zone) NV, Free Trade Foods NV, Suproco NV / Kommissionen for De Europæiske Fællesskaber Oversøiske landes og territoriers associering
The referring court also asks whether the reply to that question is different if the office of departure did not follow an administrative procedure relating to the transmission of information, such as the EWS, or if the failure to comply with the timelimit is due to error or negligence on the part of that office.
»Associeringsordning for oversøiske lande og territorier - forordning (EF) nr. 465/2000 — indførsler af sukker og sukker- og kakaoblandinger — EF-OLT-kumulation af oprindelsen — beskyttelsesforanstaltninger — annullationssøgsmål — erstatningssøgsmål — OLT-afgørelsens artikel 109 - proportionalitetsprincippet — magtfordrejning* (Tredje Afdeling)
In those circumstances, the failure to observe the timelimit of 11 months has no effect either on the recoverability of the customs debt or on the liability of the principal and does not affect the entitlement of the competent customs authorities to recover that debt.
OLT-kumulation af oprindelsen underlagt regler om minimumspriser, og sukker- og kakaoblandinger fra OLT blev underlagt proceduren for fællesskabstilsyn efter reglerne i artikel 308d i Kommissionens forordning (EØF) nr. 2454/93 af 2. juli 1993.
The Court noted that the implementing regulation must be given, if possible, an interpretation consistent with the provisions of the basic regulation. Therefore, the effects of the failure to observe the timelimit of 11 months must be determined taking account of the provisions of the Customs Code (see, in particular, Case C-90/92 Dr Treuer [1993], paragraph 11).
Kommissionen vedtog den 15. november 1999 forordning (EF) nr. 2423/1999 om beskyttelsesforanstaltninger for sukker henhørende under KN-kode 1701 og for sukkerog kakaoblandinger henhørende under KN-kode 1806 10 30 og 1806 10 90, med oprindelse i OLT på grundlag af OLT-afgørelsens artikel 109.
No provision of the Customs Code suggests that failure to observe the timelimit of 11 months results in the extinction of the customs debt incurred by the principal.
I denne forordning, som var gældende frem til 29. februar 2000, blev importen af sukker med EF-
Article 221(3) of the Code gives the customs authorities a period of
Kommissionen vedtog den 29. februar 2000, ligeledes i henhold til OLT-afgørelsens artikel
Finally, since the failure to observe the timelimit of 11 months has, in itself, no effect on the recoverability and detailed rules for recovery of customs debts, the fact that the office of departure did not follow an administrative procedure, such as the EWS, or that the delay in notification was due either to an error or negligence on the part of that office is irrelevant.
artikel 109, stk. l's forstand.
The Court ruled:
Ved kendelse af 12. juli 2000 i sagerne T94/00 R og T-110/00 R, Rica Foods og Free Trade Foods mod Kommissionen, anordnede Retten udsættelse af gennemførelsen af den anfægtede forordning i forhold til sagsøgerne i sagerne T94/00 R og T-l 10/00 R og pålagde Kommissionen inden for en grænse på 4 995 tons at fastsætte den mængde sukkerprodukter, som har EF-OLT-kumulation af oprindelsen, og som endnu kunne indføres til Fællesskabet indtil den 30. september 2000 af hver af sagsøgerne i sagen om foreløbige forholdsregler, samt de nærmere bestemmelser for indførslerne af disse produkter.
'Article 379(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions f or the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, read in conjunction with Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, should be interpreted as meaning that a customs debt arising by reason of an offence or irregularity committed in connection with a consignment placed under the external Community transit procedure can be recovered from the principal by the office of departure even if it did not notify the principal before the end of the 11th month following the date of registration of the Community transit declaration that the consignment had not been presented at the office of destination and that the place of the offence or irregularity could not be established The same applies if the office of departure did not follow an administrative procedure f or the transmission ofinformation, such as the early warning system, or if the failure to comply with the timelimit was due to error or negligence on the part of that office. '
Ingen af de anførte argumenter til støtte for det første led er følgelig begrundede.
Advocate General J. Mischo delivered his Opinion at the sitting of the Sixth Chamber on 30 May 2002.
Kommissionen for De Europæiske Fællesskaber frifindes.
Case T-271/01 José Manuel López Cejudo v Commission of the European Communities Staff Regulations of Officials
Hver af sagsøgerne afholder, ud over sine egne omkostninger, omkostninger, herunder omkostningerne i forbindelse med sagen forholdsregler, i den sag, sagsøgeren har anlagt.
(Officials — Remuneration — Dependent child and education allowances paid to the parent awarded custody of the child — Refusal to grant the other parent payment of the allowances for the purpose of calculating tax rebate and expatriation allowance — Default interest) (Second Chamber)
»Associeringsordningerfor oversøiske lande og territorier —forordning (EF) nr. 2081/2000 — indførsel af sukker og blandinger af sukker og kakao — EF-OLT-kumulation af oprindelsen — beskyttelsesforanstaltninger — annullationssøgsmål — erstatningssøgsmål — OLT-beslutningens artikel 109 — proportionalitetsprincippet — magtfordrejning* (Tredje Afdeling)
By order of 12 July 2000, in Case T­94/00 R and Case T­110/00 R Rica Foods and Free Trade Foods ν Commission, the President of the Court of First Instance, on the one hand, suspended the operation of the contested regulation with regard to the applicants in Cases T­94/00 R and Τ­Ι 10/00 R and, on the other hand, ordered the Commission to determine, up to a limit of 4 995 tonnes, the quantity of products of the sugar sector with EC/OCT cumulation of origin which might still be imported into the Community up until 30 September 2000 by each of the applicants in the interim proceedings, and the rules to which imports of those products would be subject.
Dansk tekst foreligger endnu ikke.
The first plea comprises in essence two parts.
Præjudiciel — Hoge Raad der Nederlanden — fortolkning af artikel 3 i Rådets første direktiv 89/104/EØF af 21. december 1988 om indbyrdes tilnærmelse af medlemsstaternes lovgivning om varemærker — varemærke bestående af en enkelt farve (»orange·) — krav om fornødent særpræg — spørgsmålet, om en farve ikke kan tilegnes
Even if exports of Community sugar are to a large extent financed by the Community sugar industry and hence by the consumer, the Court
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 12. november 2002.
In the present case, the applicants have wholly failed to show that, by adopting the contested regulation, the Commission manifestly and seriously exceeded its powers.
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 14. november 2002.
Orders that Cases T-94/00, T-110/00 and T-159/00 be joined for the purposes of the judgment;
Dansk tekst foreligger endnu ikke.
Dismisses the applications;
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 14. november 2002.
Orders each of the applicants to bear its own costs and pay those incurred by the Commission, including those incurred by it in the proceedings for interim relief, in the case it has brought;
Dansk tekst foreligger endnu ikke.
Orders the interveners to bear their own costs.'
Kommissionen for De Europæiske Fællesskaber / Storhertugdømmet Luxembourg
Joined Cases T-332/00 and T-350/00 Rica Foods (Free Zone) NV, Free Trade Foods NV ν Commission of the European Communities Association of the Overseas Countries and Territories
Traktatbrudssøgsmål — EF-traktatens artikel 9 og 12 (efter ændring nu artikel 23 og 25 EF) — national lovgivning der for eksportører af affald fastsætter et obligatorisk bidrag til en solidaritetsfond — finansiering af risikoen for returnering ved en subsidiær hæftelse for udførselsstaten — artikel 25, stk 1, artikel 26, stk 2, og artikel 33, stk 2, i Rådets forordning (EØF) nr. 259/93 af 1. februar 1993 om overvågning af og kontrol med overførsel af affald indenfor, til og fra Det Europæiske Fællesskab
(Association arrangements for the overseas countries and territories — Regulation (EC) No 2081/2000 — Imports of sugar and mixtures of sugar and cocoa — EC/OCT cumulation of origin — Safeguard measure — Application for annulment —Action for damages —Article 109 of the OCT Decision — Principle of proportionality — Misuse of powers) (Third Chamber)
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Fjerde Afdeling) den 14. november 2002.
For the subject-matter of this case and the reasoning of the Court of First Instance, please see Joined Cases T-94/00, T-110/00 and T-159/00 (above).
Sag C-144/00 Straffesag mod Matthias Hoffmann for De Europæiske Forbundsrepublikken
(2) The incorporation of the commune in which the leased facilities are located into a former Land of the Federal Republic of Germany has no effect on the interpretation of Article 9(c) and (d) of Regulation No 3950/92, as amended.'
Sag C-135/01 Kommissionen Fællesskaber / Tyskland
Case C-389/00 Commission of the European Communities ν Federal Republic of Germany of