natgillin/translations-raw huggingface dataset:
Der er ingen bestemmelser i fugledirektivet, som udtrykkeligt fastsætter en forudgående vurdering af projektplaner.
By contrast, if the person whose estate is being administered was residing in the Netherlands at the time of death, the assessment of inheritance duties payable in respect of an immovable property acquired by way of inheritance does take such debts into account.
Tilsvarende er deringen udtrykkelig bestemmelse, der af hensyn til almenvellet gør det muligt for medlemsstaterne at tilsidesætte en negativ vurdering af en sådan plan, hvis et projekt, der kan have negativ indvirkning på en SBO, indebærer tilstrækkelige »fordele af social art«. I disse henseender kan fugledirektivet anses for at være en mindre sofistikeret anordning til miljøbeskyttelse end dets efterfølger, habitatdirektivet.
Thus, in a situation identical to that of Ms Arens-Sikken, in which there are four other heirs and an immovable property worth NLG 475 000 left by way of inheritance, the inheritance duties payable by the spouse assuming the overendowment debts would be assessed on the basis of NLG 95 000, representing one-fifth of the value of that property.
17 — Problemerne med at fastsætte den præcise dato for anvendelsen af habitatdirektivet er forklaret i fodnote 7 ovenfor.
Nevertheless, as the Commission correctly maintained, as regards the method of assessment used to determine the amount of tax actually payable, the Netherlands rules make a distinction between persons who, at the time of death, were residing in the Member State concerned and those who, at the time of death, were not.
Indtil den 28. december 1998 (datoen for udlægningen) har Italien derfor tilsidesat sine forpligtelser i henhold til fugledirektivets artikel 4, stk. 4.
As the Commission noted, in the first situation there would be a number of heirs and the amount paid by each of them would not necessarily exceed the threshold(s) for a higher rate of taxation, depending on the value of the immovable property concerned.
Heraf følger, at de relevante forpligtelser indtil den 28. december 1998 var forpligtelserne i fugledirektivets artikel 4, stk. 4.
In that regard, it must be borne in mind that, in the case giving rise to the judgment in Barbier, the question referred concerned the assessment of tax payable on the inheritance of immovable property situated in a Member State and the taking into account, for the purposes of assessing the property’s value, of the fact that the holder of the legal title was under an unconditional obligation to transfer that title to a third party who had financial ownership of the property.
På denne dato og derefter fandt habitatdirektivets artikel 6, stk. 24, anvendelse.
That debt was therefore directly linked to the immovable property included in the estate.
Habitatdirektivets artikel 6 forpligter medlemsstaterne til at iværksætte de nødvendige bevaringsforanstaltninger for særlige bevaringsområder (artikel 6, stk. 1), at undgå forringelse af naturtyperne og levestederne for arterne i de særlige bevaringsområder samt forstyrrelser af de opførte arter (artikel 6, stk. 2) og at foretage en forudgående vurdering af indvirkningen af alle planer eller projekter — undtagen forvaltningsplaner for et særligt bevaringsområde — på det særlige bevaringsområde (artikel 6, stk. 3).
Similarly, in relation to Articles 49 EC and 50 EC, the Court has held that national rules which, in matters of taxation, refuse to allow nonresidents to deduct business expenses which are directly linked to the activity that generated the taxable income in the Member State concerned, while allowing residents to do so, risk operating mainly to the detriment of nationals of other Member States and are contrary to those articles (see, to that effect, Gerritse, paragraphs 27 and 28).
Virkningen af habitatdirektivets artikel 7 er fra det tidspunkt, da forpligtelserne i henhold til habitatdirektivets artikel 6, stk. 2, 3 og 4, erstatter forpligtelserne i henhold til fugledirektivets artikel 4, stk. 4, at pålægge forpligtelsen til at foretage en forudgående vurdering i henhold til artikel 6, stk. 3, og give mulighed for af hensyn til samfundsinteresser at tilsidesætte denne vurdering i henhold til artikel 6, stk. 4.
It must also be noted that, in circumstances such as those of the case before the referring court, the impact of the restriction resulting from the fact that the surviving spouse is required to pay transfer duty on the full value of the immovable property without the overendowment debts being taken into account is exacerbated by the fact that — as is apparent from paragraph 12 of the present judgment and the written observations submitted to the Court by the Commission — the transfer duty is assessed not only on the basis of the value of the acquisition but also by taking account of the link between the taxpayer and the deceased. According to the Commission, the exemption for surviving spouses is normally substantial, unlike the exemption for children.
Det følger af Domstolens dom i Basses Corbières-sagen 20, at pligten til at foretage en forudgående vurdering først blev en realitet den 28. december 1998, da Italien i henhold til fugledirektivets artikel 4 udlagde »Valloni e steppe pedegarganiche« som SBO.
Next, it is necessary to determine whether the restriction on the free movement of capital thus established can be justified under the provisions of the Treaty.
19 — Den 6.2.2007 sendte Domstolen en skrivelse til parterne, hvori den anmodede dem om inden den 2.3.2007 at redegøre for deres synspunkter vedrørende anvendelsen af habitatdirektivets artikel 6, stk. 3 og 4. Ved skrivelse af 14.2.2007 afslog Kommissionen at besvare Domstolens spørgsmål, idet den anførte, at den var i færd med at vurdere, om den skulle frafalde sin påstand vedrørende artikel 6, stk. 3 og 4, og at den snart ville underrette Domstolen om sin endelige afgørelse heraf.
That provision of Article 58 EC, in so far as it is a derogation from the fundamental principle of the free movement of capital, must be interpreted strictly.
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT SHARPSTON — SAG C-388/05
In that respect, it must be stated that, contrary to the Netherlands Government’s contention, that difference in treatment cannot be justified on the ground that it concerns situations which are not objectively comparable.
Den Italienske Republik har den 28. december 1998 og herefter tilsidesat sine forpligtelser i henhold til artikel 6, stk. 2, i direktiv 92/43/EØF (habitatdirektivet), idet den ikke har truffet passende foranstaltninger til idet særlige bevaringsområde »Valloni e steppe pedegarganiche« at undgå forringelse af naturtyperne og levestederne for arterne samt forstyrrelser af de arter, for hvilke området er udpeget.
In fact, the situation of the heirs of the deceased concerned in the main proceedings is comparable to that of any heir whose inheritance includes an immovable property situated in the Netherlands and left by a person who was residing in that State at the time of death.
Kommissionen for De Europæiske Fællesskaber har i sin stævning nedlagt påstand om, at Domstolen fastslår, at Den Italienske Republik
The Netherlands legislation deems, in principle, both the heirs of resident persons and the heirs of persons who were nonresident at the time of death to be taxable persons for the purposes of collecting inheritance and/or transfer duties on immovable properties situated in the Netherlands.
— forud for den 28. december 1998, hvor det særligt beskyttede område (herefter »SBO«) »Valloni e steppe pedegarganiche« blev udpeget, har tilsidesat sine forpligtelser i henhold til artikel 4, stk. 4, i Rådets direktiv 79/409/EØF af 2. april
It is only in respect of the deduction of overendowment debts resulting from a testamentary parental partition inter vivos that the inheritances of residents and nonresidents are treated differently.
— efter den 28. december 1998, hvor SBO’et »Valloni e steppe pedegarganiche« blev udpeget, har tilsidesat sine forpligtelser i henhold til artikel 6, stk. 24, og artikel 7 i Rådets direktiv 92/43/EØF af 21. maj 1992 om bevaring af naturtyper samt vilde dyr og planter (EFT L 206, s. 7, herefter »habitatdirektivet«), idet
Where national legislation places the heirs of a person who, at the time of death, had the status of resident and those of a person who, at the time of death, had the status of nonresident on the same footing for the purposes of taxing an inherited immovable property which is situated in the Member State concerned, that legislation cannot, without giving rise to discrimination, treat those heirs differently in the taxation of that property so far as concerns the deductibility of charges secured on it.
— den i strid med dette direktivs artikel 6, stk. 2, hvad angår de allerede gennemførte projekter i »områdeaftalen«, som ligger til grund for forringelsen af naturtyperne og levestederne for arterne samt forstyrrelsen af de vilde fugle inden for dette område, ikke har truffet passende foranstaltninger til i SBO’et »Valloni e steppe pedegarganiche« at undgå forringelse af naturtyperne og levestederne for arterne samt forstyrrelser af de arter, for hvilke dette SBO er udpeget
By treating the inheritances of those two categories of persons in the same way (except in relation to the deduction of debts) for the purposes of taxing their inheritance, the national legislature has in fact admitted that there is no objective difference between them in regard to the detailed rules and conditions relating to that taxation which could justify different treatment (see, by analogy, in relation to the right of establishment, Case 270/83 Commission v France [1986] ECR 273, paragraph 20, and Case C-170/05 Denkavit Internationaal and Denkavit France [2006] ECR I-11949, paragraph 35; and, in relation to the free movement of capital and inheritance duties, Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 63).
— den i strid med dette direktivs artikel 6, stk. 4, ikke har anvendt den fremgangsmåde, som af tvingende hensyn til væsentlige samfundsinteresser, herunder af social eller økonomisk art eller af hensyn til menneskers sundhed og den offentlige sikkerhed eller væsentlige gavnlige virkninger på miljøet, gør det muligt at gennemføre et projekt til trods for, at virkningerne på lokaliteten vurderes negativt, fordi der ikke findes nogen alternativ løsning, eller, efter udtalelse fra Kommissionen, andre tvingende hensyn til væsentlige samfundsinteresser, og idet den ikke har meddelt Kommissionen alle nødvendige kompensationsforanstaltninger for at sikre, at den globale sammenhæng i Natura 2000 beskyttes i forhold til de af »områdeaftalen« omfattede projekter, som er godkendt — til trods for deres indvirkning på SBO’et »Valloni e steppe pedegarganiche« — til bekæmpelse af den socioøkonomiske krise og arbejdsløshed, som regionen Manfredonia er ramt af .
Finally, as regards the issue whether the restriction on the movement of capital resulting from legislation such as that at issue in the main proceedings may be ob -ectively justified by an overriding reason in the general interest, it must be held that, subject to the arguments advanced in relation to Question 3, no such justification has been put forward by the Netherlands Government.
Medlemsstaterne udlægger som særligt beskyttede områder navnlig sådanne områder, som med hensyn til antal og udstrækninger bedst egnede til beskyttelse af disse arter, idet der tages hensyn til behovet for at beskytte arterne idet geografiske sø- og landområde, hvor dette direktiv finder anvendelse.
Furthermore, that question contains a reference to Gerritse and Barbier which, as is apparent from paragraph 45 of the present judgment, are not relevant in the present case.
»Medlemsstaterne træffer passende foranstaltninger for at undgå forringelse af naturtyperne og levestederne for arterne i de særlige bevaringsområder samt forstyrrelser af de arter, for hvilke områderne er udpeget, for så vidt disse forstyrrelser har betydelige konsekvenser for dette direktivs målsætninger.«
By this question, the referring court asks, in essence, whether the answer to Question 1 might be different if the Member State in which the person whose estate is being administered was residing at the time of death grants, under rules applicable in its territory on the prevention of double taxation, a tax credit in respect of inheritance duties payable in another Member State on assets situated in the territory of that other State.
DOM AF 20.9.2007 — SAG C-388/05
2008 — CASE C-43/07
Da Kommissionen har frafaldet de dele af påstanden, der vedrører tilsidesættelsen af habitatdirektivets artikel 6, stk. 3 og 4, er det ufornødent at gennemgå dem.
It is clear from the caselaw of the Court that, under the second indent of Article 293 EC, the abolition of double taxation is one of the objectives of the European Community to be attained by the Member States.
Ifølge Kommissionen blev denne »områdeaftale« godkendt, uden at der blev iværksat foranstaltninger til at forhindre forurening eller forringelse af levesteder samt forstyrrelse af fuglene inden for området »Valloni e steppe pedegarganiche«, og uden en forudgående vurdering af virkningerne på dette område.
In the absence of unifying or harmonising measures at Community level for the elimination of double taxation, the Member States retain competence for determining the criteria for taxation on income and wealth with a view to eliminating double taxation by means, inter alia, of international agreements.
Den Italienske Republik har anerkendt, at »områdeaftalen« blev godkendt i marts 1998 uden nogen forudgående procedure til vurdering af dens virkning på området »Valloni e steppe pedegarganiche«. Den Italienske Republik indrømmer, at anlægningen af industri har haft en direkte indvirkning på, at en naturtype af fællesskabsbetydning i dette område er forsvundet.
In those circumstances, the Member States remain at liberty to determine the connecting factors for the allocation of fiscal jurisdiction by means of bilateral agreements (see Case C-336/96 Gilly [1998] ECR I-2793, paragraphs 24 and 30; Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 57; Case C-265/04 Bouanich [2006] ECR I-923, paragraph 49; and also Denkavit Internationaal and Denkavit France, paragraph 43).
Det fremgår af Domstolens praksis, at medlemsstaterne skal opfylde forpligtelserne ifølge fugledirektivets artikel 4, stk. 4, når det pågældende område ikke er blevet udlagt til SBO, men skulle have været det (jf. dom af 18.3.1999, sag C-166/97, Kommissionen mod Frankrig, Sml. I, s. 1719, præmis 38).
As regards the exercise of the power of taxation so allocated, the Member States may not, however, disregard Community rules (Saint-Gobain ZN, paragraph 58; Bouanich, paragraph 50; and also Denkavit Internationaal and Denkavit France, paragraph 44).
Domstolen har i denne forbindelse fastslået, at IBA-fortegnelsen, der ganske vist ikke er retligt bindende for de berørte medlemsstater, indeholder videnskabelige oplysninger, på grundlag af hvilke det kan afgøres, om en medlemsstat har opfyldt sin forpligtelse til som SBO at udlægge de områder, som med hensyn til antal og udstrækninger bedst egnede til beskyttelse af fredede arter (jf. bl.a. dom af 7.12.2000, sag C-374/98, Kommissionen mod Frankrig, Sml. I, s. 10799, præmis 25).
Nevertheless, even on the assumption that such a bilateral agreement between the Member State in which the person whose estate is being administered was residing at the time of death, and the State in which the immovable property inherited under the laws of the latter State is situated, could neutralise the effects of the restriction on the free movement of capital identified in the context of the answer to Question 1, it must be noted that there is no agreement between the Kingdom of the Netherlands and the Italian Republic for the prevention of double taxation of succession duties.
Det er ubestridt, at det geografiske område »Valloni e steppe pedegarganiche«, som er beliggende i Pugliaregionen — nærmere bestemt i Manfredonia kommune — huser sjældne vilde fuglearter, således at området i 1989 af BirdLife International blev klassificeret som IBA under betegnelsen »forbjerget Gargano«. Området er desuden blevet klassificeret som IBA i IBA-fortegnelsen 1998.
In those circumstances, it is sufficient to note that the Member State in which the immovable property is situated cannot, in order to justify a restriction on the free movement of capital arising from its rules, rely on the existence of a possibility, beyond its control, of a tax credit being granted by another Member State — such as the Member State in which the person whose estate is being administered was residing at the time of death — which could, wholly or partly, offset the loss incurred by that person’s heirs as a result of the fact that, for the purposes of assessing transfer
Om situationen efter det geografiske område »Valloni e steppe pedegarganiche« blev udlagt som SBO
ARENS-SIKKEN duties, no account is taken in the Member State in which that property is situated of overendowment debts resulting from a testamentary parental partition inter vivos (see, to that effect, Eckelkamp and Others, paragraph 68).
Hvad angår de områder, der er udlagt som SBO’er, bemærkes, at habitatdirektivets artikel 7 bestemmer, at forpligtelserne i fugledirektivets artikel 4, stk. 4, bl.a. erstattes af forpligtelserne i henhold til habitatdirektivets artikel 6, stk. 2, fra datoen for habitatdirektivets iværksættelse eller fra den dato, hvor der er sket udlæggelse efter fugledirektivet, hvis denne dato er senere (jf. dom af 13.6.2002, sag C-117/00, Kommissionen mod Irland, Sml. I, s. 5335, præmis 25).
A Member State cannot rely on the existence of a tax advantage granted unilaterally by another Member State — in the present case, the Member State in which the person concerned was residing at the time of his death — in order to escape its obligations under the Treaty and, in particular, under the Treaty provisions relating to the free movement of capital (see, to that effect, Case C-379/05 Amurta [2007] ECR I-9569, paragraph 78).
Eftersom området »Valloni e steppe pedegarganiche« den 28. december 1998 blev udlagt som SBO, følger heraf, at habitatdirektivets artikel 6, stk. 2, idet foreliggende tilfælde finder anvendelse på det nævnte område fra denne dato.
In the light of the foregoing considerations, the answer to Question 3 must be that the answer to Question 1 is not affected by the fact that the rules of the Member State in which the person whose estate is being administered was residing at the time of death provide unilaterally for the possibility that a tax credit may be granted in respect of inheritance duties payable in another Member State on immovable property situated in that other State.
Følgelig skal der også gives Kommissionen medhold på dette punkt .
Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.
DOM AF 20.9.2007 — SAG C-388/05
JUDGMENT OF 11. 9.
På grundlag af disse præmisser udtaler og bestemmer Domstolen (Anden Afdeling):
On those grounds, the Court (Third Chamber) hereby rules:
Den Italienske Republik har med hensyn til perioden forud for den 28. december 1998 tilsidesat sine forpligtelser i henhold til artikel 4, stk. 4, i Rådets direktiv 79/409/EØF af 2. april 1979 om beskyttelse af vilde fugle og har med hensyn til perioden efter denne dato tilsidesat sine forpligtelser i henhold til artikel 6, stk. 2, i Rådets direktiv 92/43/EØF af 21. maj 1992 om bevaring af naturtyper samt vilde dyr og planter, idet den ikke har truffet passende foranstaltninger til idet særligt beskyttede område »Valloni e steppe pedegarganiche« at undgå forringelse af naturtyperne og levestederne for arterne samt forstyrrelser af de arter, for hvilke dette område er udpeget.
Articles 73b and 73d of the Treaty (subsequently, Articles 56 EC and 58 EC respectively) must be interpreted as precluding national rules, such as those at issue in the main proceedings, concerning the assessment of inheritance duties and transfer duties payable in respect of an immovable property situated in a Member State, which, for the assessment of those duties, makes no provision for the deductibility of overendowment debts resulting from a testamentary parental partition inter vivos where the person whose estate is being administered was residing, at the time of death, not in that State but in another Member State, whereas provision is made for such deductibility where that person was residing, at the time of death, in the firstmentioned Member State, in which the immovable property included in the estate is situated, in so far as such rules apply a progressive rate of taxation and in so far as the combination of (i) the failure to take into account such debts and (ii) that progressive rate could result in a greater tax burden for heirs who are not in a position to rely on such deductibility.
Sag C-74/06
Case C-141/07
Kommissionen for De Europæiske Fællesskaber mod Den Hellenske Republik
Commission of the European Communities v Federal Republic of Germany
»Traktatbrud— artikel 90 EF — registreringsafgift af indførte brugte køretøjer— fastsættelse af den afgiftspligtige værdi — værdiforringelse alene baseret på køretøjernes alder — offentliggørelse af kriterierne for beregning — mulighed for at anfægte anvendelsen af en fast beregningsmetode«
(Failure of a Member State to fulfil obligations — Measures having equivalent effect to a quantitative restriction — Protection of public health — Justification — Pharmacies — Supply of medicinal products directly to hospitals — Proximity to the hospital concerned)
Domstolens dom (Fjerde Afdeling) af 20. september 2007
Opinion of Advocate General Bot delivered on 10 April 2008 . . . . . . . . .
(jf. præmis 46, 50 og 60)
(Arts 28 EC and 30 EC)
DOM AF 20.9.2007 — SAG C-74/06 har
SUMMARY — CASE C-141/07
KOMMISSIONEN MOD GRÆKENLAND år, hvilket ikke sikrer, at den skyldige afgift ikke — selv om det kun måtte ske i enkelte tilfælde — overstiger størrelsen af den residualafgift, som er indeholdt i værdien af tilsvarende brugte køretøjer, som allerede er blevet registreret i Grækenland, mens desuden beregningsgrundlaget for værdiforringelsen ikke er blevet meddelt offentligheden, og vurderingen af køretøjerne af de sagkyndige indebærer betaling af et gebyr på 300 EUR.
Community law does not detract from the power of the Member States to organise their social security systems and to adopt, in particular, provisions intended to govern the consumption of pharmaceutical products in order to promote the financial stability of their healthcare insurance schemes and the organisation and delivery of health ser -vices and medical care.
Nationale retsforskrifter
(see paras 22-25)
Artikel 126, stk. 1, litra a), i lov nr. 2960/2001, dvs. toldloven (FEK A’ 265), som ændret ved lov nr. 3156/2003 (FEK A’ 157, herefter »lov nr. 2960/2001«), fastsætter den afgiftspligtige værdi med henblik på beregning af registreringsafgiften for indførte brugte motorkøretøjer som følger:
However, in exercising that power, the Member States must comply with Community law, in particular the provisions of the Treaty on the free movement of goods. Those provisions prohibit the Member States from introducing or maintaining unjustified restrictions on the exercise of that freedom in the healthcare sector.
For så vidt angår brugte personbiler […] skal bilens engrossalgspris på tidspunktet for dens ibrugtagning på det internationale marked iagttages, idet prisen med henblik på at afspejle slitage som følge af normal brug eller af enhver anden årsag nedsættes med følgende procentsatser for værdiforringelse:
Furthermore, as Community law stands at present, since there has been no harmonisation at Community level of the rules on the provision of medicinal products to hospitals, the Member States
Værdien af et køretøj, som har været brugt mellem 6 og 12 måneder fra køretøjets første ibrugtagning, skal under forudsætning af, at det har kørt mere end 6 000 km, nedsættes med 7%.
Consequently, such provisions are liable to hinder intraCommunity trade and constitute a measure having equivalent effect to a quantitative restriction on imports prohibited by Article 28 EC.