natgillin/translations-raw huggingface dataset:
Den fastslog, at sidstnævnte køretøj, af hvilket der var blevet betalt afgift, da det var nyt, med tiden taber en del af sin handelsværdi, og at det afgiftsbeløb, som indgår i værdien, falder forholdsmæssigt. Derimod er et køretøj af samme model, af samme alder, med samme kilometerstand og med i øvrigt identiske egenskaber, der er købt brugt i en anden medlemsstat, undergivet afgiften, uden at den reduceres proportionalt med værdiforringelsen af køretøjet, således at det beskattes hårdere.
Proceedings issue, which is therefore not intended to be passed on to the final consumer, whereas VAT taxes only the final consumer and is completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved.Thus, since IRAP does not exhibit all the essential characteristics of VAT, it does not constitute a tax that can be characterised as a turnover tax within the meaning of Article 33(1) of the Sixth Directive and that provision does not preclude its retention.
I det foreliggende tilfælde var der tale om tjenesteydelser fra en institution drevet uden gevinst for øje, der optræder som formidler mellem personer, der søger, henholdsvis tilbyder en børnepasningsydelse.
Directive 93/104/EC concerning certain aspects of the organisation of working time 35 was central to three cases, while a fourth case concerned the prohibition on discrimination between male and female workers and a fifth case concerned the framework agreement on fixed-term work.
Domstolen lagde til grund, at momsfritagelse til fordel for en sådan virksomhed forudsætter, at tre betingelser er opfyldt, hvilket det påhviler den nationale ret at efterprøve. For det første skal den børnepasning, som dagplejerne yder, som den hovedtransaktion, hvortil institutionens virksomhed har nær tilknytning, selv opfylde betingelserne for afgiftsfritagelse, navnlig kriteriet om, at det skal være anerkendt, at tjenesteyderen er af »almennyttig karakter«.
In Case C-124/05 Federatie Nederlandse Vakbeweging [2006] ECR I-3423, the Court, which had been asked whether the possibility of redeeming days of the minimum period of annual leave which have been saved up over the course of previous years is contrary to Article 7(2) of Directive 93/104/EC, ruled that that provision must be interpreted as precluding a national provision which, during a contract of employment, permits days of annual leave, within the meaning of Article 7(1) of the directive, that are not taken in the course of a given year to be replaced by an allowance in lieu in the course of a subsequent year.
Endvidere skal de tjenesteydelser, som den omhandlede institution leverer i sin egenskab af formidler, være uomgængeligt nødvendige for børnepasningsydelsen i den forstand, at den udvælgelse og uddannelse af dagplejerne, som institutionen forestår, skal bevirke, at børnepasningsydelsen er af en sådan art og kvalitet, at det ikke ville være muligt at finde tjenesteydelser af en tilsvarende værdi uden anvendelse af formidlingsydelsen.
The entitlement of every worker to paid annual leave must be regarded as a particularly important principle of Community social law from which there can be no derogations and the implementation of which by the competent national authorities must be conned within the limits expressly laid down by the directive itself.
Endelig må ydelserne ikke hovedsageligt tage sigte på at give yderligere indtægter ved udførelse af transaktioner i direkte konkurrence med handelsforetagender, som skal svare afgiften.
The directive embodies the rule that a worker must normally be entitled to actual rest, with a view to ensuring eective protection of his safety and health, since it is only where the employment relationship is terminated that Article 7(2) permits an allowance to be paid in lieu of paid annual leave.
Bortset fra tilfælde af afgiftssvig er spørgsmålet om, hvorvidt den konkrete transaktion foretages udelukkende med det formål at opnå en afgiftsfordel, uden enhver relevans.
The Court clearly stated that Article 7 of the directive precludes the payment for minimum annual leave within the meaning of that provision from being made in the form of part payments staggered over the corresponding annual period of work and paid together with the remuneration for work done, rather than in the form of a payment in respect of a specic period during which the worker actually takes leave.
De spørgsmål, der blev rejst i sagen Halifax
In Case C-484/04 Commission v United Kingdom (judgment of 7 September 2006, not yet published in the ECR), the Court ruled on an action for failure to full obligations. By virtue
Domstolen m.fl., gav imidlertid Domstolen anledning til at tilføje, at princippet om forbud mod retsmisbrug, dvs. transaktioner, der ikke har fundet sted som led i almindelige kommercielle transaktioner, men alene har haft til formål retsstridigt at opnå fordele hjemlet i fællesskabsretten, også finder anvendelse på momsområdet.
Court of Justice of Directive 93/104/EC, as amended by Directive 2000/34/EC, a Member State fails to full its obligations if it applies the derogation from certain rules concerning the right to rest to workers whose working time is partially not measured or predetermined, or can be determined partially by the worker himself, on account of the specic characteristics of his activity, or if it fails to adopt the measures necessary to implement the rights of workers to daily and weekly rest.
Følgelig kan en afgiftspligtig person ikke fradrage indgående moms, når de transaktioner, der begrunder denne ret, udgør et misbrug.
The need for the rights conferred on workers by the directive to be eective means that Member States are under an obligation to guarantee that the right to benet from eective rest is observed.
I denne forbindelse præciserede Domstolen, at konstatering af et misbrug kræver, at to betingelser er opfyldt. Dels skal de omhandlede transaktioner – selv om de betingelser, der er fastsat i sjette direktiv og i den nationale lovgivning til gennemførelse heraf, formelt er overholdt – indebære opnåelse af en afgiftsfordel, som det ville stride mod det formål, der forfølges med disse bestemmelser, at tildele.
A Member State which, upon transposition, provides for rights of workers to rest and which, in the guidelines for employers and workers on the implementation of those rights, indicates that the employer is nevertheless not required to ensure that the workers actually exercise such rights, does not guarantee compliance with either the minimum requirements laid down by that directive or its essential objective.
Dels skal det tillige fremgå af en samlet række objektive omstændigheder, at hovedformålet med de omhandlede transaktioner er at opnå en afgiftsfordel, idet forbuddet mod misbrug mister sin relevans, når der kan være en anden begrundelse for de omhandlede transaktioner.
By letting it be understood that, while employers cannot prevent the minimum rest periods from being taken by workers, they are under no obligation to ensure that the latter are actually able to exercise such a right, such guidelines are clearly liable to render the rights enshrined in the directive meaningless and are incompatible with the objective of the directive, in which minimum rest periods are considered to be essential for the protection of workers’health and safety.
I, s. 1685), i hvilken Domstolen fastslog, at artikel 10, stk. 2, andet afsnit, i sjette direktiv, som bestemmer, at såfremt der betales afdrag, inden leveringen eller tjenesteydelsen finder sted, forfalder momsen i forbindelse med det modtagne beløb på det tidspunkt, hvor afdraget indgår, ikke finder anvendelse på afdrag, som er betalt for leveringer af goder og tjenesteydelser, der endnu ikke er klart identificeret.
In Case C-17/05 Cadman (judgment of 3 October 2006, not yet published in the ECR), the Court found it necessary to interpret Article 141 EC and to explain the judgment in Case 109/88 Danfoss [1989] ECR 3199 where, after stating that recourse to the criterion of length of service may involve less advantageous treatment of women than of men, the Court had held that the employer does not have to provide special justication for recourse to that criterion.
I sagen Banca popolare di Cremona (dom af 3.10.2006, sag C-475/03, endnu ikke trykt i Samling af Afgørelser) fastslog Domstolen, at den italienske regionale afgift på indtægtsgivende virksomhed (herefter »IRAP«) var forenelig med sjette direktiv 77/388, særlig dets artikel 33, som forbyder medlemsstaterne at opretholde eller indføre afgiftsordninger, der har karakter af omsætningsafgift. For at nå denne konklusion sammenlignede Domstolen denne afgifts kendetegn med momsens.
The Court conrmed that since, as a general rule, recourse to the criterion of length of service is appropriate to attain the legitimate objective of rewarding experience acquired which enables the worker to perform his duties better, where recourse to that criterion as a determinant of pay leads to disparities in pay, in respect of equal work or work of equal value, between the men and women to be included in the comparison the employer does not have to establish specically that recourse to that criterion is appropriate to attain that objective as regards a particular job, unless the worker provides evidence capable of raising serious doubts in that regard.
I denne forbindelse fastslog den, at IRAP er en afgift, der beregnes på grundlag af værdien af virksomhedens nettoproduktion i en given periode (forskellen mellem »produktionsværdien« og »produktionsomkostningerne«), som indbefatter elementer, der ikke har nogen direkte forbindelse med levering af goder eller tjenesteydelser som sådan.
Also, where a job classication system based on an evaluation of the work to be carried out is used in determining pay, there is no need to show that an individual worker has acquired experience during the relevant period which has enabled him to perform his duties better.
IRAP er således, i modsætning til moms, ikke proportional med prisen på de leverede goder eller tjenesteydelser.
By contrast, the nature of the work to be carried out must be considered objectively.
Dernæst bemærkede Domstolen, at det ikke er alle afgiftspligtige personer, der har mulighed for at overvælte den omhandlede afgift, således at den ikke er tiltænkt at skulle overvæltes på den endelige forbruger, mens moms udelukkende belaster den endelige forbruger og er fuldstændig neutral i forhold til de afgiftspligtige personer, der indgår i produktions- og distributionskæden forud for den endelige afgiftspålæggelse, uanset antallet af tidligere transaktioner.
In Case C-212/04 Adeneler and Others (judgment of 4 July 2006, not yet published in the ECR), the Court was called upon to interpret clauses 1 and 5 of the framework agreement on fixed-term work concluded on 18 March 1999, which is annexed to Directive 1999/70/EC concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP 36.
Direktiv 93/104 om visse aspekter i forbindelse med tilrettelæggelse af arbejdstiden har ligget til grund for tre sager, mens forbuddet mod forskelsbehandling mellem mandlige
Council Directive 1999/70/EC of 28 June 1999 concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP (OJ L 175, 10.7.1999, p. 43).
Domstolen fastslog, at denne bestemmelse skal fortolkes således, at den er til hinder for en national bestemmelse, hvorefter det under en ansættelsesaftales beståen er tilladt, at årlige feriedage, jf. artikel 7, stk. 1, i nævnte direktiv, som ikke afholdes i løbet af et bestemt år, i løbet af et efterfølgende år erstattes af en økonomisk godtgørelse.
In addition, a national rule under which only fixed-term employment contracts or relationships that are not separated from one another by a period of time longer than 20 working days are to be regarded as ‘successive’ within the meaning of that clause is contrary to the framework agreement.
Domstolen fastslog således, at hver arbejdstagers ret til årlig betalt ferie må betragtes som et særligt vigtigt princip i Fællesskabets sociallovgivning, der ikke kan fraviges, og som kun kan gennemføres af de kompetente nationale myndigheder inden for de udtrykkelige begrænsninger, der er fastsat ved direktivet selv.
Such a national provision compromises the object, the aim and the practical eect of the framework agreement inasmuch as it allows insecure employment of a worker for years since, in practice, the worker would as often as not have no choice but to accept breaks in the order of 20 working days in the course of a series of contracts with his employer.
Direktivet fastslår den regel, at en arbejdstager normalt har ret til en reel hviletid med henblik på en effektiv beskyttelse af hans sikkerhed og sundhed, da direktivets artikel 7, stk. 2, kun giver adgang til, at retten til årlig betalt ferie erstattes med en finansiel godtgørelse, såfremt arbejdsforholdet ophører.
Finally, the framework agreement precludes the application of national legislation which, in the public sector alone, prohibits absolutely the conversion into an employment contract of indenite duration of a succession of fixed-term contracts that, in fact, have been intended to cover ‘xed and permanent needs’ of the employer and must therefore be regarded as constituting an abuse.
I sagen Robinson-Steele m.fl. (dom af 16.3.2006, forenede sager C-131/04 og C-257/04, Sml.
Cooperation in civil and judicial matters
I, s. 2531) tog Domstolen stilling til, om det er foreneligt med artikel 7, stk. 1, i direktiv 93/104, at betalingen i forbindelse med retten til årlig ferie i henhold til en lokal kollektiv aftale sker ved hertil at afsætte en del af den løn, som udbetales til arbejdstageren for udført arbejde, uden at arbejdstageren herfor modtager betaling ud over den, som udbetales for udført arbejde.
In this field, the Court had to interpret the Brussels Convention of 1968 and Regulation (EC) No 1346/2000 on insolvency proceedings.
I sagen Kommissionen mod Det Forenede Kongerige (dom af 7.9.2006, sag C-484/04, endnu ikke trykt i Samling af Afgørelser) skulle Domstolen tage stilling til direktivet i forbindelse med et traktatbrudssøgsmål.
Within the framework of the Protocol of 3 June 1971 on the interpretation by the Court of Justice of the Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 37, the Court ruled on the scope of the rule of exclusive jurisdiction, laid down in Article 16(4) of the Convention, for proceedings concerning the registration or validity of patents.
I henhold til direktiv 93/104, som ændret ved direktiv 2000/34, har en medlemsstat tilsidesat sine forpligtelser, hvis den anvender undtagelsen til visse regler om retten til hvileperioder på arbejdstagere med en arbejdstid, som på grund af særlige træk ved arbejdet delvis ikke måles eller fastsættes på forhånd, eller som arbejdstagerne selv kan fastsætte, og hvis den ikke har truffet de nødvendige foranstaltninger til gennemførelse af arbejdstagernes ret til daglige og ugentlige hvileperioder.
In Case C-4/03 GAT (judgment of 13 July 2006, not yet published in the ECR) the question referred to the Court was whether the jurisdiction of the courts of the Contracting State in which the deposit or registration has been applied for, has taken place or is under the terms of an international convention deemed to have taken place concerns all proceedings regarding the registration or validity of a patent, irrespective of whether the issue is raised by way of an action or a plea in objection, or solely those cases in which the issue is raised by way of an action.
Det er af hensyn til en effektiv sikring af arbejdstagernes rettigheder ifølge direktivet nødvendigt, at medlemsstaterne forpligtes til at påse overholdelsen af arbejdstagernes ret til faktiske hvileperioder.
The Court interpreted Article 16(4) of the Convention teleologically and concluded that the exclusive jurisdiction provided for by that provision should apply whatever the form of proceedings in which the issue of a patent’s registration or validity is raised, be it by way of an action or a plea in objection, at the time the case is brought or at a later stage in the proceedings.
I Cadman-sagen (dom af 3.10.2006, sag C-17/05, endnu ikke trykt i Samling af Afgørelser) skulle Domstolen fortolke artikel 141 EF, idet den samtidig præciserede rækkevidden af Danfoss-dommen (dom af 17.10.1989, sag 109/88, Sml. s. 3199), hvori Domstolen, efter at have bemærket, at anvendelsen af anciennitetskriteriet kunne medføre en mindre gunstig behandling af kvinder end mænd, fastslog, at arbejdsgiveren ikke særligt skal begrunde anvendelsen af dette kriterium.
In Case C-341/04 Eurofood IFSC [2006] ECR I-3813, the Court laid down some important caselaw concerning Regulation (EC) No 1346/2000 on insolvency proceedings 38. In particular, it explained the concept of ‘the centre of main interests’ of a debtor, which determines which courts have jurisdiction to open insolvency proceedings and, in the case of companies, is presumed to be the place of the registered oce in the absence of proof to the contrary.
Domstolen bekræftede, at eftersom anciennitetskriteriet normalt er egnet til at nå det lovlige formål at belønne den opnåede erfaring, som sætter arbejdstageren i stand til at udføre sine arbejdsopgaver bedre, i situationer, hvor anvendelsen af anciennitetskriteriet ved fastsættelsen af løn indebærer lønforskelle mellem de mænd og kvinder, der skal medtages i sammenligningen, for samme arbejde eller arbejde af samme værdi, skal arbejdsgiveren ikke særligt godtgøre, at anvendelsen af kriteriet er egnet til at nå dette formål for så vidt angår et bestemt ansættelsesforhold, medmindre arbejdstageren fremlægger elementer, der kan give anledning til alvorlig tvivl i den henseende.
Where a parent company and its subsidiary have their respective registered oces in two dierent Member States, identifying the centre of main interests of the subsidiary company thus proves to be particularly important in the system established by the regulation for determining the jurisdiction of the courts of the Member States (the case in point concerned an Irish subsidiary of the Italian company Parmalat).
Det påhviler derfor arbejdsgiveren at godtgøre, at det, der normalt er tilfældet, dvs. at anciennitet er ensbetydende med erfaring, som sætter arbejdstageren i stand til at udføre sine arbejdsopgaver bedre, også er tilfældet i det konkrete ansættelsesforhold.
After stating that, in that system, each debtor constituting a distinct legal entity is subject to its own court jurisdiction, the Court held that, in order to ensure legal certainty and foreseeability concerning the determination of the court having jurisdiction, the presumption in favour of the registered oce can be rebutted only if factors which are both objective and ascertainable by third parties enable it to be established that an actual situation exists which is dierent from that which locating the centre of the main interests at that registered oce is deemed to reect.
I øvrigt kræves det ikke, når der ved fastsættelsen af lønnen anvendes et fagligt klassifikationssystem, der er baseret på en evaluering af det arbejde, som skal udføres, at det godtgøres, at en arbejdstager, individuelt set, i løbet af den relevante periode har opnået en erfaring, der sætter vedkommende i stand til at udføre arbejdet bedre.
The Court gave the example of a ‘letterbox’ company not carrying out any business in the Member State where its registered oce is situated. It stressed, on the other hand, that the mere fact that a company’s economic choices are or can be controlled by a parent company in another Member State is not enough to rebut the presumption.
Der skal derimod henses objektivt til arten af det arbejde, der skal udføres.
Police and judicial cooperation in criminal matters
I sagen Adeneler m.fl. (dom af 4.7.2006, sag C-212/04, endnu ikke trykt i Samling af Afgørelser) blev Domstolen anmodet om at fortolke § 1 og § 5 i rammeaftalen vedrørende tidsbegrænset ansættelse, der blev indgået den 18. marts 1999, og som er opført som bilag til direktiv 1999/70 om rammeaftalen vedrørende tidsbegrænset ansættelse, der er indgået af EFS, UNICE og CEEP 36.
In two cases concerning a reference for a preliminary ruling, the Court interpreted Article 54 of the Convention implementing the Schengen Agreement 39, which lays down the non bis in idem principle in the context of police and judicial cooperation in criminal matters; more specically, the Court explained how ‘the same acts’ within the meaning of that provision is to be understood.
Samtidigt med at Domstolen konstaterede, at denne rammeaftale ikke foreskriver en generel forpligtelse for medlemsstaterne til at fastsætte, at tidsbegrænsede ansættelseskontrakter skal ændres til tidsubegrænsede kontrakter, fastslog den, at anvendelsen af flere på hinanden følgende tidsbegrænsede ansættelseskontrakter, der alene er begrundet i, at der er fastsat bestemmelser herom i en medlemsstats lovgivning eller administrative bestemmelser, er i strid med rammeaftalens § 5, stk. 1, litra a).
In Case C-436/04 Van Esbroeck [2006] ECR I-2333, the Court stated first that the non bis in idem principle must be applied to criminal proceedings brought in a Contracting State for acts for which a person has already been convicted in another Contracting State even though the Convention was not yet in force in the latter State at the time at which that person was convicted, insofar as the Convention was in force in the Contracting States in question at the time of the assessment, by the court before which the second proceedings
Rådets direktiv 1999/70/EF af 28.6.1999 om rammeaftalen vedrørende tidsbegrænset ansættelse, der er indgået af EFS, UNICE og CEEP (EFT L 175, s. 43).
Convention implementing the Schengen Agreement of 14 June 1985 between the Governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders (OJ L 239, 22.9.2000, p. 19).
Udviklingen og arbejdet forhold, der bl.a. vedrører den pågældende aktivitet og betingelserne for udførelsen heraf.
Proceedings were brought, of the conditions of applicability of the non bis in idem principle.
Ud fra af en formålsfortolkning af nævnte konventions artikel 16, nr. 4, sluttede Domstolen, at enekompetencen i henhold til denne bestemmelse anses for at finde anvendelse, uanset i hvilken processuel sammenhæng spørgsmålet om registrering eller gyldighed af et patent rejses, såvel hvis det sker ved, at der nedlægges påstand herom, som hvis det sker i form af en indsigelse, ved sagens anlæg eller på et senere stadium af sagen. Alene denne løsning gør det således muligt at sikre, at den ufravigelige karakter af kompetencereglen ikke omgås, at forudsigeligheden af de kompetenceregler, som er fastsat i konventionen, bevares, og at risikoen for indbyrdes uforenelige afgørelser undgås.
It then held that Article 54 of the Convention implementing the Schengen Agreement must be interpreted as meaning (i) that the relevant criterion for the purposes of the application of that article is identity of the material acts, understood as the existence of a set of facts which are inextricably linked together, irrespective of the legal classication given to them or the legal interest protected and (ii) that punishable acts consisting of exporting and importing the same narcotic drugs and which are prosecuted in dierent Contracting States to the Convention are, in principle, to be regarded as ‘the same acts’ for the purposes of Article 54, the denitive assessment on this point being the task of the competent national courts.