natgillin/translations-raw huggingface dataset:
Sverige erklærede sig dog villig til at sænke punktafgiften på vin pr. volumenprocent alkohol til stort set samme niveau som punktafgiften på øl for at genskabe det afgiftsforhold mellem de to produkter, der fandtes før den 1. januar 1997.
However, it stated that it was prepared to reduce the rate of duty on wine by volume of alcohol, bringing it down to a level largely equivalent to the rate of duty on beer, and thereby restoring the taxation relationship that had existed between the two products prior to 1 January 1997.
Kommissionen har anlagt den foreliggende sag ved processkrift indleveret til Domstolens Justitskontor den 14. april 2005.
By application lodged with the Registry of the Court on 14 April 2005, the Commission brought the present action.
Ved kendelse afsagt af Domstolens præsident den 16. september 2005 har Republikken Letland fået tilladelse til at indtræde i sagen til støtte for sagsøgtes påstande.
By order of the President of the Court of 16 September 2005, the Republic of Latvia was granted leave to intervene in support of the forms of order sought by the Kingdom of Sweden.
— Frifindelse.
— dismiss the action; and
Sagen er i overensstemmelse med artikel 44, stk. 3, i Domstolens procesreglement blevet henvist til Store Afdeling efter Kongeriget Sveriges anmodning herom ved skrivelse af 4. april 2006.
Pursuant to Article 44(3) of the Rules of Procedure of the Court, the case was assigned to the Grand Chamber, following a request from Sweden to that effect by letter of 4 April 2006.
Kommissionen og Kongeriget Sverige har afgivet mundtlige indlæg under retsmødet den 8. maj 2007.
The Commission and the Kingdom of Sweden presented oral argument at the hearing on 8 May 2007.
IV — Retlig vurdering
IV — Legal analysis between 8.5 % vol. and 15 % vol.
Detailsalget af disse varer er underlagt et statsligt monopol, og produkterne konkurrerer derfor med hinanden i de samme butikker, der indgår i Systembolagets salgsnet, og på de samme restaurationer, der har fået en særlig bevilling.
A — Arguments of the parties the selling of either product on a retail basis is a State monopoly, they will be competing with each other in the same sales outlets, belonging to the Systembolaget chain, or in specially licensed catering establishments.
Efter Kommissionens opfattelse gør det de pågældende varer endnu mere substituerbare, at forbrugerne skal henvende sig til Systembolaget for at købe dem.
The Commission maintains that the fact that consumers have to go to Systembolaget to purchase the products in question increases their interchangeability.
Kommissionen mener, at de omtvistede svenske afgiftsbestemmelser er diskriminerende og beskytter handelen med øl, der primært er en indenlandsk fremstillet vare, i forhold til handelen med vin, der hovedsageligt importeres fra andre medlemsstater.
The Commission considers that the Swedish tax arrangements at issue are discriminatory and have a protectionist effect in relation to the trade in beer, which is largely a domestic product, to the detriment of the trade in wine, which is mainly imported from other Member States.
De strider som følge heraf mod artikel 90, stk. 2, EF.
Consequently, those rules are in breach of the second paragraph of Article 90 EC.
Den sagsøgende institution mener, at afgiftsordningen for vin og øl medfører en begrænsning af det potentielle forbrug af vin og i hvert fald indirekte resulterer i, at handelen med øl beskyttes.
The Commission considers that the tax arrangements for wine and beer restrain the potential consumption of wine and have the effect of protecting, indirectly at least, the trade in beer.
Kommissionen har påpeget, at den punktafgift pr. volumenprocent alkohol, der betales for en vin med et gennemsnitligt alkoholindhold, er ca. 20% højere end afgiften på øl.
The Commission points out that the tax by volume of alcohol which is levied on a wine of medium alcoholic strength is approximately 20 % higher than the tax on beer.
Afgiftsforskellens indvirkning på varernes slutpris forstærkes desuden af, at de pålægges 25% moms, som beregnes af grundprisen inklusive punktafgift.
The impact of that difference on the final price of the products is compounded as a result of the application of VAT at a rate of 25 %, which is calculated on the basic price inclusive of excise duty.
Det fremgår bl.a. af disse oplysninger, at ølsalget steg i 1997, hvor punktafgiften på denne drikkevare blev sænket, hvorimod salget af vin gik ned. I 2002
In particular, those statistics are alleged to show that, in 1997 — the year in which the rate of duty on beer was reduced — sales of beer rose, while sales of wine declined.
Ifølge Kommissionen foreligger der et konkurrenceforhold mellem stærkøl (der indeholder mere end 3,5% vol. alkohol) og vin i mellemkategorien, som indeholder mellem 8,5 og 15% vol. alkohol 5og ligger i
According to the Commission, a competitive relationship exists between strong beer (with an alcoholic strength in excess of 3.5 % vol.) and wine in the inter- mediate bracket, with an alcoholic strength of
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT MENGOZZI — SAG C-167/05 blev punktafgiften på vin desuden sat ned, hvilket resulterede i en stigning i salget af denne vare, der var den største i perioden fra 1995 til 2004.
OPINION OF MR MENGOZZI — CASE C-167/05 tion with each other within the meaning of the second paragraph of Article 90 EC.
selv om disse varer ifølge denne medlemsstat ikke helt kan erstatte hinanden, og det er vanskeligt at se, hvilke kategorier af vin og øl der konkurrerer med hinanden i henhold til artikel 90, stk. 2, EF 10.
10 larly, in 2002, after the rate of duty on wine was cut, wine sales underwent the highest increase ever recorded between 1995 and 2004.
Den svenske regering mener dog i lighed med Republikken Letland, at de omtvistede afgiftsbestemmelser ikke har til formål eller virkning indirekte at beskytte produktionen af øl mod konkurrence fra vin, og at det som følge heraf ikke kan gøres gældende over for den svenske regering, at den har tilsidesat artikel 90, stk. 2, EF.
However, the Swedish Government, supported by the Republic of Latvia, considers that the fiscal provisions at issue are not intended to protect beer production indirectly from competition from wine, nor do they have such an effect, and, consequently, no breach of the second paragraph of Article 90 EC may be imputed to that Government.
Kommissionen har anført, at punktafgiften har størst indflydelse på slutprisen for vin med et alkoholindhold på 8,5-15% vol. i prisintervallet 41-70 SEK, som er den varekategori, der tegner sig for 80% af det samlede salg.
The Commission points out that the impact of the excise duty on the final price of wines with an alcoholic strength of between 8.5 % vol. and 15 % vol. is more significant within the SEK 41 to SEK 70 price bracket, that is to say, the product category which accounts for approximately 80 % of total sales.
Denne indflydelse er desuden langt større end for øl i den kategori, der sælges mest af, uanset hvilken produktstørrelse der tages udgangspunkt i ved vurderingen 8.
According to the Commission, the impact is also significantly greater than the impact on the category of beer most frequently sold, whatever the reference quantity used for making an assessment. 8
Kongeriget Sverige har ikke bestridt det af Kommissionen anførte om, at øl primært er en indenlandsk vare, mens vin hovedsageligt er en importeret vare, at reglerne for beregningen af punktafgiften på de to varer er forskellige, og endelig, at der er en vis grad af konkurrence mellem de to varer 9,
The Kingdom of Sweden does not dispute the Commission’s claims that, by and large, beer is a domestic product and wine an imported product; that different methods are used to determine the level of tax to which the two products are subject; or, finally, that the products are to some extent in competition with each other. 9 According to Sweden, however, the products are not completely interchangeable, and it is not clear which categories of wine and beer are in competi-
Ifølge den svenske regering fremgår det af Domstolens praksis, at det for at fastslå, at der er sket en sådan tilsidesættelse, skal påvises, at den anfægtede afgift påvirker konkurrenceforholdet mellem de pågældende varer og mindsker det potentielle forbrug af den importerede vare til fordel for den konkurrerende indenlandske vare.
According to the Swedish Government, it is clear from the caselaw of the Court that a breach of that nature may be regarded as established only if it can be demonstrated that the tax at issue affects the competitive relationship between the products in question, by reducing potential consumption of the imported product to the benefit of the competing domestic product.
For at kunne påvise dette, er det nødvendigt at se på, hvilken forskel der er på varernes salgspriser, og hvorledes afgiften påvirker disse priser, inden det afgøres, om den forskellige afgiftsbyrde, der hviler på disse varer, vil kunne påvirke forbrugernes valg.
It is essential to take into account, for that purpose, the difference between the selling prices of the products and the effect of the tax on those prices, in order to ascertain whether the difference in the taxation of the products is likely to influence consumer choices.
8 — Kommissionen har i stævningen sammenlignet punktafgiftens indflydelse på slutprisen for en flaske (på 75 cl for vin og 33 cl for øl), en liter og et enkelt glas (på 15 cl for vin og 33 cl for øl) af den pågældende vare.
8 — In its application, the Commission compares the effect of the tax on the final price of a bottle (a 75cl bottle of wine and a 33cl bottle of beer), of one litre and a glass of the product (a 15cl glass of wine and 33cl glass of beer).
9 — Den sagsøgte regering mener, at der består et konkurrenceforhold mellem de mest solgte stærkøl og de mest solgte og billigste vine, der har et alkoholindhold på ca. 11% vol.
10 — In its statement of defence, the Kingdom of Sweden questions the intensity and the unambiguous nature of the conditions of competition between the two products.
10 — Kongeriget Sverige har tilkendegivet i sin duplik, at det er uklart, hvor intenst og entydigt konkurrenceforholdet mellem de to varer er.
9 — The Swedish Government considers that a degree of competition exists between the most popular strong beers sold and the most widely sold and least expensive wines with an alcoholic strength of approximately 11 % vol.
Hertil har den lettiske regering anført, at efterspørgslen efter de omhandlede varer ikke er særlig elastisk i forhold til prisudsving, og at prisen ikke synes at være en afgørende faktor for forbrugernes valg.
On that point, the Latvian Government notes that demand for the products in question is relatively impervious to price variations and that price itself does not appear to be a factor determining consumer choice.
Hvis man i den foreliggende sag sammenligner den gennemsnitlige slutpris for en liter stærkøl i den mest solgte kategori og en liter vin 11 med et alkoholindhold på ca. 11% i den mest solgte og billigste kategori, viser det sig, at den forskellige beskatning af de to varer ikke vil kunne påvirke forbrugernes adfærd. Selv om vinen blev pålagt samme punktafgift som øl, ville den stadig koste ca. dobbelt så meget som øl.
In the present case, if the average final price of a litre of strong beer in the category most frequently sold is compared with that of a litre of wine 11of alcoholic strength in the region of 11 % vol. in the most popular and least expensive category, it is clear — according to the Kingdom of Sweden — that the difference in the taxation of the two products is not likely to influence consumer behaviour.
Den sagsøgte regering og intervenienten mener ud fra disse oplysninger ikke, at Kommissionen har påvist, at det svenske afgiftssystem bevirker, at produktionen af øl beskyttes mod konkurrence fra vin.
On the basis of that information, the Swedish and Latvian Governments consider that the Commission has failed to demonstrate that the effect of Sweden’s tax arrangements is to protect beer production from competition from wine.
Republikken Letland har endvidere anført, at det fremgår af de statistiske oplysninger, at det svenske vinforbrug steg mere end forbruget af øl i tidsrummet fra 1997 til 2004.
The Republic of Latvia also points out that the statistics show that the period from 1997 to 2004 saw a greater increase in the consumption of wine in Sweden than of beer.
Den svenske regering har desuden bestridt, at Systembolagets salgsstatistikker, som den sagsøgende institution har fremlagt, er fuldstændige, fordi de for det første ikke omfatter det salg, der er sket i restaurationsbranchen, og for det andet ikke gør det muligt at udskille specifikke oplysninger om salget af vin i den kategori, der konkurrerer med stærkøl.
The Swedish Government also contends that the Systembolaget sales statistics presented by the Commission are incomplete, since, on the one hand, they fail to take account of sales in catering establishments and, on the other, they do not make it possible to isolate the data relating to sales of wine in the category which is in competition with strong beer.
Den sagsøgende medlemsstats svarskrift indeholder en tabel over salget af de omhandlede varer i perioden 1996-2004, som bygger på statistiske oplysninger fra Systembolaget, Skatteverket (de svenske skatte- og afgiftsmyndigheder) og Svenska Bryggarföreningen (den svenske forening af øl, cider-, sodavands- og mineralvandsproducenter) 12.
In its statement of defence, the Swedish Government reproduced a table showing sales of the products at issue during the period from 1996 to 2004, and incorporating the data derived from the statistics of the Systembolaget, the Skatteverket (Swedish authority responsible for direct and indirect taxation) and the Svenska Bryggareföreningen (Swedish federation of beer, cider, soda-water and water producers). 12
Den sagsøgte regering er enig med Kommissionen i, at de svenske forbrugere af alkoholholdige drikkevarer er følsomme over for udsving i varernes pris.
The Swedish Government agrees with the Commission that Swedish consumers of alcohol are sensitive to variations in the price of the products.
At forbrugerne reagerer på lavere priser ved at øge forbruget, betyder efter regeringens opfattelse ikke, at de også ændrer deres adfærd med hensyn til, hvilke kategorier af alkoholholdige
However, according to that Government, the fact that the consumer response to price cuts is to engage in increased consumption does not imply that consumer behaviour is also affected in terms
12 — Den svenske regering har fremlagt de ikke-offentliggjorte oplysninger, som denne statistik er baseret på, i sit svarskrift.
12 — The Swedish Government included it its rejoinder the data unavailable to the public on which those statistics are based.
11 — Kommissionen har i sin replik gjort gældende, at den bedste måde at sammenligne priserne på efter forbrugernes synspunkt er at tage udgangspunkt i en referencemængde, der svarer til et glas vin og et glas øl, og har taget afstand fra den svenske regerings metode, der går ud på at tage hensyn til literprisen.
11 — In its reply, the Commission maintains that the most appropriate method of price comparison from the consumer’s point of view is to use as a reference quantity a glass of wine and a glass of beer, and it challenges the approach of the Swedish Government which is based on the price per litre.
Den svenske regering mener imidlertid ikke, at den metode, Kommissionen foretrækker, giver klare resultater.
The Swedish Government, however, takes the view that the method adopted by the Commission fails to produce a clear result.
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT MENGOZZI — SAG C-167/05 ring, at Kommissionen ikke har bevist, at den omhandlede afgiftsordning har beskyttende virkning, og dermed heller ikke har bevist, at den påståede tilsidesættelse af artikel 90, stk. 2, EF foreligger.
OPINION OF MR MENGOZZI — CASE C-167/05 argues that the Commission has failed to prove that the tax arrangements at issue have a protectionist effect and, consequently, has also failed to prove the breach of the second paragraph of Article 90 EC imputed to Sweden in these proceedings.
B — Bedømmelse
B — Analysis
Artikel 90, stk. 1, EF fastsætter:
Under the first paragraph of Article 90 EC:
I henhold til fast retspraksis har artikel 90 EF i sin helhed til formål dels at sikre frie varebevægelser mellem medlemsstaterne på normale konkurrencevilkår ved fjernelse af enhver form for beskyttelse via interne afgifter, som diskriminerer varer fra andre medlemsstater, dels at sikre, at de interne afgifter er konkurrencemæssigt neutrale i forholdet mellem indenlandsk fremstillede og importerede varer 13.
It has consistently been held by the Court that the purpose of Article 90 EC, as a whole, is to ensure the free movement of goods between the Member States under normal conditions of competition, by eliminating all forms of protection which might result from the application of discriminatory internal taxation against products from other Member States, and to guarantee absolute neutrality of internal taxation as regards competition between domestic and imported products.
I dette øjemed forbyder artikel 90, stk. 1, enhver afgiftsbestemmelse, der resulterer i, at importerede varer på nogen måde beskattes mere end lignende indenlandske varer, hvorimod formålet med artikel 90, stk. 2, som Domstolen har præciseret, udtrykkeligt er at afskaffe enhver form for indirekte afgiftsmæssig beskyttelse i forhold til importerede varer, som — uden at være lignende indenlandske varer i stk. 1’s forstand — dog delvist, indirekte eller potentielt konkurrerer med visse af de indenlandske varer 14.
13 To that end, the first paragraph of Article 90 EC prohibits any tax legislation the effect of which is to impose, through any kind of fiscal measure, a higher charge on an imported product than on a similar domestic product, whereas, according to the Court, the main function of the prohibition laid down in the second paragraph of Article 90 EC is to prevent all forms of indirect fiscal protectionism in the case of imported products which, without being similar to domestic products within the meaning of the first paragraph of Article 90 EC, are nevertheless in competition, even partial, indirect or potential, with them. 14
»Ingen medlemsstat må direkte eller indirekte pålægge varer fra andre medlemsstater interne afgifter af nogen art, som er højere end de afgifter, der direkte eller indirekte pålægges lignende indenlandske varer.«
‘No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.’
Stk. 2 bestemmer:
Under the second paragraph of Article 90 EC:
Afgørelsen af, om en bestemt national afgiftsordning overholder det forbud mod diskriminerende interne afgifter, der
In order to determine whether particular national tax arrangements are compatible with the prohibition under Article 90 EC on
13 — Jf. bl.a. dom af 9.7.1987, sag 356/85, Kommissionen mod Belgien, Sml. s. 3299, præmis 6, og af 11.7.1989, sag 323/87, Kommissionen mod Italien, Sml. s. 2275, præmis 7.
13 — See, inter alia, Case 356/85 Commission v Belgium [1987] ECR 3299, paragraph 6, and Case 323/87 Commission v Italy [1989] ECR 2275, paragraph 7.
14 — Jf. i denne retning dom af 4.4.1968, sag 27/67, Fink-Frucht, Sml. 1965-1968, s. 509, org.ref.: Rec. s. 327.
14 — See, to that effect, Case 27/67 Fink-Frucht [1968] ECR 298.
Jf. også dom af 27.2.1980, sag 168/78, Kommissionen mod Frankrig, Sml. s. 347, præmis 6, og dommen i sagen Kommissionen mod Belgien, nævnt ovenfor i fodnote 13, præmis 7.
See also, inter alia, Case C-168/78 Commission v France [1980] ECR 347, paragraph 6, and Case 356/85, cited above, paragraph 7.
»Endvidere må ingen medlemsstat pålægge varer fra andre medlemsstater interne afgifter, som indirekte vil kunne beskytte andre produkter.«
‘Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.’
KOMMISSIONEN MOD SVERIGE er fastsat i artikel 90 EF, skal baseres på en kompliceret vurdering, der foretages igennem flere trin.
COMMISSION v SWEDEN discriminatory internal taxation, a complex assessment, comprising several stages, is necessary.
markedsforholdene […], men også under hensyn til de udviklingsmuligheder, varernes frie bevægelighed på fællesskabsplan giver, samt under hensyn til de nye muligheder for produktsubstitution, som udvidelsen af samhandelen kan medføre, således at der […] tages skyldigt hensyn til, at medlemsstaternes økonomier skal komplettere hinanden« 16.
the second paragraph of Article 90 EC, it is necessary to take into account ‘not only the present state of the market but also the possibilities for development within the context of free movement of goods at the Community level and the further potential for the substitution of products for one another which might be revealed by intensification of trade, so as fully to develop the complementary features of the economies of the Member States.’ 16
Denne vurdering skal først og fremmest klarlægge, hvilket indbyrdes forhold der er mellem de indenlandske og importerede varer, som den omhandlede ordning finder anvendelse på.
That assessment entails, above all, an investigation that will define the relationship that exists between the products — domestic and imported — covered by the arrangements at issue.
Domstolen har på dette grundlag erkendt, at vin og øl må antages »i nogen grad at kunne substituere hinanden«, da de ifølge Domstolen i en vis udstrækning kan opfylde samme behov 17.
Applying those factors, the Court has acknowledged the existence of a certain measure of mutual substitutability between wine and beer, as a consequence — according to the Court — of the fact that they are capable, to a certain extent, of meeting identical needs.
Denne vurdering, som blev anlagt i en sag, hvor Domstolen skulle afgøre, om Det Forenede Kongeriges afgiftsordning for vin var forenelig med traktaten, blev bekræftet i en senere dom vedrørende de belgiske momssatser for vin og øl 18.
17That assessment, which the Court made in a case in which it was asked to rule on the compatibility of the arrangements in force in the United Kingdom for taxing wine, was confirmed in a subsequent judgment concerning the rates of VAT applied to wine and beer in Belgium. 18
Domstolen har også præciseret, at afgørelsen af, om der består et konkurrenceforhold i artikel 90, stk. 2, EF’s forstand, må ske »ikke alene under hensyn til
The Court has also made clear that in order to establish whether a competitive relationship exists within the meaning of
Selv om Domstolen har bekræftet, at der foreligger et konkurrenceforhold mellem vin og øl, har den dog også fremhævet de væsentlige forskelle, der er på de to produkter, med hensyn til kvalitetsmæssige egenskaber (først og fremmest forskellig alkoholprocent),
In confirming that a competitive relationship exists between wine and beer, the Court did not neglect to point out the significant differences between the two products in terms of their qualitative features (first and foremost, the difference in alcoholic
16 — Dom af 27.2.1980, sag 170/78, Kommissionen mod Det Forenede Kongerige, Sml. s. 417, præmis 6.
16 — Case 170/78 Commission v United Kingdom [1980] ECR 417, paragraph 6.
17 — Dommen af 27.2.1980 i sagen Kommissionen mod Det Forenede Kongerige, præmis 14.
17 — Case 170/78, cited above, paragraph 14.
15 — Fink Frucht-dommen, nævnt ovenfor i fodnote 14.
15 — Case 27/67, cited above.
Der findes dog en tendens i Domstolens praksis til ikke at lægge større vægt på sondringen mellem begreberne »lighed« og »konkurrence« og i stedet anlægge en helhedsvurdering ud fra artikel 90 EF.
There is, however, a tendency in the caselaw of the Court to refrain from attaching excessive relevance to the distinction between the concepts of ‘similarity’ and ‘competition’, and to ‘generalise’ the assessment to be made pursuant to Article 90 EC.