natgillin/translations-raw huggingface dataset:
Den understregede i den forbindelse, at opfyldelsen af dette krav udgør en garanti for lovligheden og gennemsigtigheden, som gør det muligt effektivt at bekæmpe afgiftssvig.
That follows in particular from Article 17(2)(a) of the Sixth Directive, which states that deductible VAT is that due or paid in respect of goods or services supplied — to a taxable person or for his purposes — by another taxable person.
For det andet bemærkes, at det fremgår af ordlyden af sjette direktivs artikel 17, stk. 2, litra a), at den fradragsret, der ved denne bestemmelse indrømmes den afgiftspligtige person, vedrører den moms, der er erlagt for goder, der er leveret ham, og for tjenesteydelser, der er udført for ham af en anden afgiftspligtig person.
The foregoing considerations thus clearly show that it is impossible to derive from the wording of Article 17(2)(a) of the Sixth Directive a right to deduct VAT in the circumstances referred to in Article 23 of the implementing decree of 12 August 1968.
Da den nederlandske regering fastholdt sit synspunkt i en skrivelse af 10. juli 1995, tilsendte Kommissionen den en supplerende åbningsskrivelse dateret den 17. oktober 1996.
Contrary to the submissions of the Netherlands Government, a different conclusion cannot be drawn from the judgment in Intiem, cited above.
Imidlertid bestemmes det, for det første, i sjette direktivs artikel 4, stk. 1 og 4, udtrykkeligt, at en arbejdstager, som handler for sin arbejdsgiver, ikke kan betragtes som afgiftspligtig person.
The second complaint, alleging infringement of Article 18(1 )(a) of the Sixth Directive
Den 22. september 1997 fremsatte Kommissionen en begrundet udtalelse over for Kongeriget Nederlandene.
In order to establish whether the national provisions at issue are consistent with Article 17(2)(a) of the Sixth Directive, it should first be recalled that, as the Court has previously held, Article 17(1) and (2) of the Sixth Directive specifies the conditions giving rise to the right to deduct VAT and the extent of that right and that provision does not leave the Member States any discretion as regards its implementation (Case C62/93 BP Supergas [1995] ECR 1-1883, paragraph 35).
Da Kommissionen fandt, at Kongeriget Nederlandene ikke havde efterkommet dens begrundede udtalelse, besluttede den at anlægge nærværende sag.
Next, it follows from the wording of Article 17(2)(a) of the Sixth Directive that the right to deduct which that provision confers on a taxable person concerns VAT paid in respect of goods and services supplied to that taxable person by another taxable person.
Det følger af denne bestemmelse, at det forhold, at en ansat benytter sit eget køretøj som led i arbejdsgiverens virksomhed, ikke kan medføre, at den ansatte gøres til en »afgiftspligtig person« i sjette direktivs forstand og således heller ikke i den forstand, hvori udtrykket er anvendt i sjette direktivs artikel 17, stk. 2, litra a), og dette gælder selv om omkostningerne til en sådan benyttelse godtgøres af arbejdsgiveren.
The Commission submits that the implementing decree of 12 August 1968 also infringes Article 18(l)(a) of the Sixth Directive inasmuch as, under that provision, input tax may be deducted only if the taxable person holds an invoice drawn up in accordance with Article 22(3) of that directive, that is to say, in essence, an invoice issued by one taxable person to another taxable person. Where a deduction relates to an allowance paid to an employee intended to cover the costs linked to use of his private vehicle, it is not possible for such an invoice to be held.
Det første klagepunkt om en tilsidesættelse af sjette direktivs artikel 17, stk. 2, litra a)
Article 4(1) and (4) of the Sixth Directive expressly states that an employee acting for his employer cannot have the status of taxable person.
For det andet følger det af sjette direktivs artikel 5, at der ved levering af et gode skal forstås overdragelse af retten til som ejer at råde over godet.
Article 18 of the Sixth Directive relates solely to the conditions governing exercise of the right to deduct, the actual existence of such a right being dealt with in Article 17.
Dermed kan hverken det køretøj, der tilhører den ansatte, eller brændstoffet til dette køretøj betragtes som »leveret« til den afgiftspligtige arbejdsgiver i den forstand, hvori udtrykket er
It follows from this provision that the fact an employee uses his own vehicle in connection with his employer's business cannot have the effect of transforming the employee into a 'taxable person' within the meaning of the Sixth Directive or, therefore, Article 17(2)(a) thereof, even if the costs linked to such use give rise to reimbursement by the employer.
Ifølge Kommissionen er det et væsentligt aspekt ved den ordning, der er indført på momsområdet, at de transaktioner, der kan give anledning til fradrag, foretages mellem afgiftspligtige, idet samtlige afgiftspligtige transaktioner i denne henseende danner en kæde, som ikke må brydes.
As is apparent from the consideration of the Commission's first complaint, it is contrary to Article 17(2)(a) of the Sixth Directive for a taxable employer to deduct part of an allowance paid to an employee for business use of a private car.
Dette følger navnlig af sjette direktivs artikel 17, stk. 2, litra a), hvorefter den fradragsberettigede afgift er den, som skyldes eller er erlagt for goder eller tjenesteydelser, der er leveret til eller til brug for en afgiftspligtig person af en anden afgiftspligtig person.
Also, under Article 5 of the Sixth Directive, the supply of goods means the transfer of the right to dispose of them as owner. It is clear that use by an employee of his own vehicle in connection
anvendt i sjette direktivs artikel 17, stk. 2, litra a), blot fordi afskrivningen af køretøjet og de udgifter til brændstof, som er forbundet med denne benyttelse, delvis godtgøres af arbejdsgiveren.
To that extent, Article 18(3) of the Sixth Directive, which allows the Member States to determine the conditions and procedures whereby a taxable person may be authorised to make a deduction which he has not made in accordance with the detailed rules prescribed by Article 18(1) and (2), cannot be relied on by a Member State seeking to regulate the conditions governing the exercise of a right to deduct that is not permitted under the Sixth Directive.
Heraf fremgår det også tydeligt, at det ikke er muligt på grundlag af ordlyden af sjette direktivs artikel 17, stk. 2, litra a), at udlede en ret til fradrage moms under de omstændigheder, der er beskrevet i artikel 23 i gennemførelsesbekendtgørelsen af 12. august 1968.
Declares that by providing, in breach of Articles 17(2) (a) and 18(1) (a) of Sixth Council Directive 771388/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: uniform basis of assessment, in the version resulting from Council Directive 95'17'/EC of 10 April 1995 amending Directive 77/388 and introducing new simplification measures with regard to value added tax scope of certain exemptions and practical arrangements for implementing them, that an employer who is a taxable person for the purposes of value added tax may deduct part of an allowance paid to an employee for business use of a private car, the Kingdom of the Netherlands has failed to fulfil its obligations under the EC Treaty;
Det andet klagepunkt om en tilsidesættelse af sjette direktivs artikel 18, stk 1, litra a)
Orders the Kingdom of the Netherlands to pay the costs;
For så vidt angår et fradrag
Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs.'
Kongeriget Nederlandene betaler sagens omkostninger.
Preliminary ruling (Tax on energy — Rebate granted only to undertakings manufacturing goods — State aid)
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 31. maj 2001.
The EAVG provides for a rebate of the energy taxes charged on supplies of natural gas and electricity under the EGAG and the EAG.
Præjudiciel »Energiafgift — godtgørelse udelukkende statsstøtte* (Femte Afdeling)
Applications for a rebate from undertakings not satisfying the last mentioned condition were rejected, as in the case of Adria-Wien Pipeline GmbH, the first applicant in the main proceedings, whose principal activity is the construction and operation of oil pipelines.
Erdgasabgabegesetz (lov om afgift på naturgas, herefter »EGAG«)
the Elektrizitätsabgabegesetz (Law on the tax on electricity, 'the EAG');
Energieabgabenvergütungsgesetz (lov om godtgørelse af energiafgifter, herefter »EAVG«).
The Verfassungsgerichtshof, seised of actions contesting refusals to reimburse energy taxes, now wishes to ascertain whether the provisions of the EAVG constitute State aid within the meaning of Article 92 of the Treaty.
Ved kendelse af 10. marts 1999, indgået til Domstolen den 21. april 1999, har Verfassungsgerichtshof i medfør af EF-traktatens artikel 177 (nu artikel 234 EF) forelagt to præjudiciellespørgsmålvedrørendefortolkningen af traktatens artikel 92 (efter ændring nu artikel 87 EF).
the Erdgasabgabegesetz (Law on the tax on natural gas, 'the EGAG'); the Energieabgabenvergütungsgesetz (Law on the rebate of energy taxes, 'the EAVG').
I henhold til EAG betales der af forbrug af elektricitet en afgift på 0,00726728 EUR pr. kWt.
The EAG provides for a tax of EUR 0.00726728 per kilowatt hour of electricity consumed.
Ifølge EAG's § 1, stk. 1, svares der elektricitetsafgift af:
Pursuant to Article 1(1) of the EAG, the following are subject to electricity tax:
Spørgsmålene er blevet rejst under sager, der føres af Adria-Wien Pipeline GmbH og Wietersdorfer & Peggauer Zementwerke GmbH mod Finanzlandesdirektion für Kärnten vedrørende godtgørelse af energiafgifter. levering af elektricitet, bortset fra levering til el-forsyningsvirksomheder
In its view, the question whether a difference in the rebate of those taxes as between undertakings producing goods and undertakings supplying services is sufficient to render the measure selective, and may therefore bring it within the scope of the State aid rules, has not been resolved.
I forbindelse med en afgiftsreform og inden for rammerne af Strukturanpassungsgesetz (lov om strukturtilpasning) af 1996 (BGBl.
the supply of electricity other than electricity supplied to electricity supply undertakings, and
1996, nr. 201) blev følgende tre love samtidig vedtaget og sat i kraft i Republikken Østrig, nemlig: el-forsyningsvirksomheders forbrug af elektricitet samt forbrug af elektricitet, som er fremstillet af forbrugeren selv, eller af elektricitet, som leveres inden for afgiftens territoriale anvendelsesområde.
If the answer is in the affirmative, the Verfassungsgerichtshof wishes to ascertain whether a finding of State aid should also be made if all undertakings could receive energy tax rebates.
Elektrizitätsabgabegesetz (lov om afgift på elektricitet, herefter »EAG«)
The EGAG lays down similar rules for the supply and consumption of natural gas.
I EAG's § 6, stk. 3, er det fastsat, at elektricitetsleverandøren overvælter afgiften på modtageren.
of the main proceedings, having regard to the division of powers between the Austrian courts.
EGAG indeholder tilsvarende bestemmelser vedrørende levering og forbrug af naturgas.
According to Article 3(g) of the EC Treaty (now, after amendment, Article 3(l)(g) EC), the activities of the Community are to include a system ensuring that competition in the internal market is not distorted.
Den østrigske regering har rejst det spørgsmål, om de præjudicielle spørgsmål er relevante med henblik på afgørelsen af hovedsagerne, når henses til kompetencefordelingen mellem de østrigske domstole.
In that context, Article 92(1) of the Treaty declares aid granted by a Member State or through State resources which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods to be, in so far as it affects trade between Member States, incompatible with the common market.
EAVG indeholder regler om en delvis godtgørelse af den energiafgift, der i henhold til EGAG og EAG er opkrævet af naturgas og elektricitet.
It states that the Austrian constitution divides judicial review of administrative decisions between the Verwaltungsgerichtshof (Administrative Court of Appeal) and the Verfa s sungsgerich t s h o f.
I lovens § 1, stk. 1, er det fastsat, at afgifterne godtgøres efter ansøgning, i det omfang de i alt overstiger 0,35 % af energiforbrugerens nettoproduktion.
The Verfassungsgerichtshof may hear cases alleging infringements of the constitution only if there has been a sufficiently serious and therefore also manifest breach of ordinary legislation.
Godtgørelsen udbetales med fradrag af et beløb på højst 5 000 ATS.
Except in those cases, it must leave judicial review to the Verwaltungsgerichtshof.
I henhold til EAVG's § 2, stk. 1, er det imidlertid kun de virksomheder, hvis hovedaktivitet påviseligt består i produktion af materielle goder, der har ret til godtgørelse af energiafgifterne.
In order to ensure the effectiveness of that prohibition, Article 93 of the EC Treaty (now Article 88 EC) places on the Commission a specific duty to monitor aid and imposes on the Member States specific obligations to facilitate the Commission's task and to prevent faits accomplis for that institution.
Den har nærmere anført, at efter den østrigske forfatning er domstolskontrollen af forvaltningsakter fordelt mellem Verwaltungsgerichtshof og Verfassungsgerichtshof.
It is settled case-law that it is for the national court hearing a dispute to determine both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court.
Verfassungsgerichtshof kan kun tage stilling til, om kvalificerede og dermed også åbenbare tilsidesættelser af almindelige retsakter er forfatningsstridige. Bortset fra sådanne tilfælde skal den overlade kontrollen til Verwaltungsgerichtshof.
The Court may, however, refuse to rule on a question referred for a preliminary ruling by a national court where it is quite obvious that the interpretation of Community law sought bears no relation to the actual facts of the main action or its purpose (see, for example, Case C-379/98 PreussenElektra, paragraphs 38 and 39).
Virksomheder, som ikke opfyldte sidstnævnte betingelse, har fået afslag på deres ansøgning om godtgørelse. Dette gjaldt også for den første sagsøger i hovedsagen, Adria-Wien Pipeline GmbH, hvis virksomhed bl.a. består i at anlægge og drive olieledninger.
The main proceedings do not fall foul of that rule since they relate to national provisions providing for energy tax rebates and the national court asks whether such rebates constitute aid within the meaning of Article 92 of the Treaty.
For Verfassungsgerichtshof er der anlagt sager til prøvelse af afslag på godtgørelse af energiafgiften.
As regards plans to grant or alter aid, Article 93(3) of the Treaty requires, first, that the Commission be informed in sufficient time to enable it to submit its comments.
Verfassungsgerichtshof har rejst det spørgsmål, om bestemmelserne i EAVG udgør statsstøtte som omhandlet i traktatens artikel 92.
Article 93(3) then requires the Commission to initiate without delay the procedure provided for in Article 93(2) of the Treaty if it considers that the plan notified is not compatible with the common market.
Hertil bemærkes, at i henhold til fast retspraksis tilkommer det de nationale retter, for hvem en tvist er indbragt, at vurdere, såvel om en præjudiciel afgørelse er nødvendig for, at de kan afsige dom, som relevansen af de spørgsmål, de forelægger for Domstolen.
National courts are involved in the system for the review of State aid through the direct effect attributed to the prohibition on implementation of planned aid laid down in the last sentence of Article 93(3).
Domstolen kan imidlertid afslå at træffe afgørelse vedrørende et præjudicielt spørgsmål fra en national ret, bl.a. når det klart fremgår, at den ønskede fortolkning af fællesskabsretten savner enhver forbindelse med realiteten i hovedsagen eller dennes genstand (jf. f.eks. dom af 13.3.2001, sag C379/98, PreussenElektra, præmis 38 og 39).
Moreover, as regards the national court's alleged lack of jurisdiction, it is not for the Court to determine whether the decision whereby a matter is brought before it was taken in accordance with the rules of national law governing the organisation of the courts and their procedure (Case 65/81 Reina [1982] ECR 33, paragraph 7; Case C-10/92 Balocchi, paragraph 16; and Case C-39/94 SFEI and Others, paragraph 24).
Hvad angår den nationale rets påståede manglende kompetence bemærkes i øvrigt, at det ikke tilkommer Domstolen at undersøge, om forelæggelseskendelsen er afsagt i overensstemmelse med de nationale bestemmelser vedrørende retternes sammensætning og virkemåde (jf. dom af 14.1.1982, sag 65/81, Reina, præmis 7, af 20.10.1993, sag C-10/92, Balocchi, præmis 16, og af 11.7.1996, sag C-39/94, SFEI m.fl., præmis 24).
It is important to bear in mind the system for monitoring State aids established by the Treaty and the respective roles of the Commission and the national courts in applying that system.
Såfremt dette spørgsmål besvares bekræftende, har den foreliggende ret rejst det spørgsmål, om der også må antages at være tale om statsstøtte, såfremt alle virksomheder kan få godtgjort energiafgifterne.
National courts must offer to individuals the certain prospect that all appropriate conclusions will be drawn from an infringement of that provision, in accordance with their national law, as regards the validity of measures giving effect to the aid, the recovery of financial support granted in disregard of that provision and possible interim measures (Case C-354/90 Fédération Nationale du Commerce Extérieur des Produits Alimentaires and Syndicat National des Négociants et Transformateurs de Saumon, paragraph 12).
De præjudicielle spørgsmål
It should be borne in mind that the basic prohibition of State aid is neither absolute nor unconditional.
Indledende bemærkninger
The concept of aid is more general than that of a subsidy.
Indledningsvis skal opmærksomheden henledes på traktatens kontrolordning med statsstøtte og på den rolle, som henholdsvis Kommissionen og de nationale retter spiller ved ordningens gennemførelse og under Domstolens kontrol.
It embraces not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect (Case 30/59 De Gezamenlijke Steenkolenmijnen in Limburg ν High Authority; Case C-387/92 Banco Exterior de Espana, paragraph 13; and Case C-200/97 Ecotrade, paragraph 34).
De nationale retter skal over for borgerne sikre, at der drages alle konsekvenser af en tilsidesættelse af den pågældende bestemmelse, i henhold til national ret, såvel med hensyn til gennemførelsesretsakternes gyldighed som med hensyn til tilbagesøgning af den finansielle støtte, der er tildelt i strid med den omhandlede traktatbestemmelse eller i givet fald i strid med foreløbige forholdsregler (jf. dom af 21.11.1991, sag C-354/90, Fédération nationale du commerce extérieur des produits alimentaires og Syndicat national des négociants et transformateurs de saumon, præmis 12).
Environmental protection requirements are capable of constituting an objective by virtue of which certain State aid measures may be declared compatible with the common market (see, in particular, the Community guidelines on State aid for environmental protection).
I henhold til EF-traktatens artikel 3, litra g) [efter ændring nu artikel 3, stk. 1, litra g), EF], skal Fællesskabets virke indebære gennemførelse af en ordning, der sikrer, at konkurrencen inden for det indre marked ikke fordrejes.
It follows from the foregoing considerations that the answer which the Court decides to give to the national court regarding the question whether the measures in question may constitute State aid cannot prejudge the issue of their compatibility with the Treaty.
Som led heri er det i traktatens artikel 92, stk. 1, fastsat, at statsstøtte eller støtte, som ydes ved hjælp af statsmidler, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, er uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne.
Applying those principles, the Court has held that a tariff charged to a category of undertakings for a source of energy at a lower level than that which would normally have been applied may be regarded as State aid if that tariff, adopted by a body subject to the control and direction of public authorities, is attributable to the Member State concerned and that State, unlike an ordinary economic operator, uses its powers to confer a pecuniary advantage on energy consumers by foregoing the profit which it could normally realise (see, to that effect, Joined Cases 67/85, 68/85 and 70/85 Van der Kooy and Others ν Commission, paragraph 28).
Det bemærkes, at det principielle forbud mod statsstøtte hverken er absolut eller ubetinget. Således tillægger traktatens artikel 92, stk. 3, Kommissionen et vidt skøn ved afgørelsen af, om nærmere angivne støtteforanstaltninger som en undtagelse fra det almindelige forbud i traktatens artikel 92, stk. 1, skal erklæres forenelige med fællesmarkedet.
By its second question, which should be dealt with first, the national court wishes to ascertain in substance whether national measures such as those at issue in the main proceedings constitute State aid within the meaning of Article 92 even if they apply to all undertakings in national territory, regardless of their activity.
Herved bemærkes, at miljøbeskyttelseshensyn kan udgøre et hensyn, i medfør af hvilket visse former for statsstøtte kan erklæres forenelige med fællesmarkedet (jf. bl.a. Kommissionens meddelelse »fællesskabsrammebestemmelser for statsstøtte for miljøbeskyttelse«).
It follows from the foregoing considerations that the supply of energy on preferential terms to undertakings manufacturing goods, which is the end result of national legislation such as that at issue in the main proceedings, is capable of constituting State aid (see, to that effect, the judgment in SFEI and Others, cited above, paragraph 59).
For at sikre virkningerne af dette forbud pålægger traktatens artikel 93 (nu artikel 88 EF) Kommissionen en særlig kontrolforpligtelse og medlemsstaterne — med henblik på at lette Kommissionen i denne opgave og undgå, at den stilles over for en fuldbyrdet kendsgerning — en række klart afgrænsede forpligtelser.
As is apparent from the terms of Article 92(1) of the Treaty, an economic benefit granted by a Member State constitutes State aid only if, by displaying a degree of selectivity, it is such as to favour 'certain undertakings or the production of certain goods'.
Det følger af ovennævnte bemærkninger, at Domstolens svar til den forelæggende ret med hensyn til, om de foranstaltninger, der omtvistes i hovedsagerne, udgør statsstøtte, ikke kan foregribe afgørelsen af, om de er forenelige med traktaten.
A State measure which benefits all undertakings in national territory, without distinction, cannot therefore constitute State aid.
Ifølge traktatens artikel 93, stk. 3, skal Kommissionen for det første underrettes så betids om enhver påtænkt indførelse eller ændring af støtteforanstaltninger, at den kan fremsætte sine bemærkninger hertil.
For the application of Article 92 of the Treaty, it is irrelevant that the situation of the presumed beneficiary of the measure is better or worse in comparison with the situation under the law as it previously stood, or has not altered over time (see, to that effect, Case 57/86 Greece ν Commission, paragraph 10).