natgillin/translations-raw huggingface dataset:
Generaladvokat C. Strx-Hackl fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 6. marts 2001.
Articles 44(3) and 58(1) of the above Association Agreement, read together, do not in principle preclude a system of prior control which makes the issue by the competent immigration authorities of leave to enter and remain subject to the condition that the applicant must show that he genuinely intends to take up an activity as a selfemployed person without at the same time entering into employment or having recourse to public
»1) Der foreligger indgriben i forholdet mellem et holdingselskab og dets datterselskab, når holdingselskabet, ud over at udøve de rettigheder, det har som aktionær, også udøver økonomisk virksomhed for sit datterselskab som omhandlet i artikel 4, stk. 2, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag — hvilket omfatter udøvelse af virksomhed, som er momspligtig i henhold til sjette direktivs artikel 2.
funds, and that he possesses, from the outset, sufficient financial resources and has reasonable chances of success. Substantive requirements such as those set out in paragraphs 217 and 219 of the United Kingdom Immigration Rules (House of Commons Paper 395) have as their very purpose to enable the competent authorities to carry out such checks and are appropriate for achieving such a purpose.
Modtagelse af udbytte, som et datterselskab udbetaler til et holdingselskab, er ikke omfattet af anvendelsesområdet for sjette direktiv, idet udbytte ikke er en modydelse for levering af goder eller tjenesteydelser. Udbyttet kan således ikke momsfritages i henhold til sjette direktivs artikel 13, punkt B, litra d), nr. 1.
Article 58(1) of the above Association Agreement must be construed as meaning that the competent authorities of the host Member State may reject an application made pursuant to Article 44(3) of that Agreement on the sole ground that, when that application was submitted, the Potish national was residing illegally within the territory ofthat State because of false representations made to those authorities for the purpose of obtaining initial leave to enter that Member State on a different basis or of non­compliance with an express condition attached to that entry and relating to the authorised duration of his stay in that Member State.
Modtagelse af udbytte falder uden for sjette direktivs anvendelsesområde, og fradragsretten for moms af udgifter til erhvervelse af kapitalandele er udelukket, idet der ikke foreligger en direkte og umiddelbar tilknytning til de afgiftspligtige transaktioner, medmindre den afgiftspligtige under henvisning til objektive forhold kan godtgøre, at selskabets udgifter er en del af omkostningselementerne i en fradragsberettiget transaktion.«
Consequently, those authorities may require that national to submit, in due and properform, a new application for establishment on the basis of that Agreement by applying for an entry visa to the competent authorities in his State of origin or, as the case may be, in another country, provided that such measures do not have the effect of preventing such a national from having his situation reviewed at a later date when he submits that new application.'
Sag C-253/99 Bacardi GmbH / Hauptzollamt Bremerhaven Fællesskabernes egne indtægter
Advocate General S. Alber delivered his Opinion at the sitting of the Full Court on 14 September 2000.
27. september 2001 af importafgifter — - ændring af den i
He proposed that the Court reply as follows:
Præjudiciel »EF-toldkodeksen og gennemførelsesforordningen — godtgørelse toldlempelse efterfølgende fremlæggelse af et ægthedscertifikat toldangivelsen angivne toldtarifering — begrebet særlig situation« (Sjette Afdeling)
'(1) Article 44 of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part, has direct effect for the establishment of Polish nationals in regard to guaranteeing equal treatment with nationals of the Member States of the European Communities, but does not confer any legal entitlement to entry or residence.
Spørgsmålene er blevet rejst under en sag mellem Bacardi GmbH (herefter »Bacardi«), der importerer alkoholholdige drikkevarer, og Hauptzollamt Bremerhaven (herefter »Hauptzollamt«) vedrørende godtgørelse af importafgifter.
(2) A Member State can also apply its legal and administrative rules on entry and residence to persons who, within the context of establishment, can or could invoke equal treatment under Article 44 of the Poland Agreement, on condition that it does not do so in such a manner as to nullify or impair the benefits accruing to any Party under the terms of a specific provision of the Agreement."
Den 10. september 1996 angav Bacardi til Hauptzollamt import fra Amerikas Forenede Stater af 12 960 flasker whisky af mærket Jack
Case C-235/99 The Queen ν Secretary of State for the Home Department, ex parte: Eleanora Ivanova Kondova External relations
Varerne blev angivet under toldposition KN 2208 30 82, der vedrører whisky »andre varer« end »Bourbon whisky« eller skotsk whisky i beholdere med indhold af 2 liter eller derunder.
The order for reference states that, in accordance with national immigration law, no action was taken against her on the expiry of her original leave to enter pending the outcome of her appeal to the Special Adjudicator.
»sammen med« (i den tyske udgave »zusammen mit«) varerne er nemlig ikke bare i modstrid med den terminologi, der er anvendt i toldkodeksen og andre steder i gennemførelsesforordningen, men er ligeledes uigennemførligt i praksis.
By order of 18 December 1998, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court), referred to the Court for a preliminary ruling under Article 234 EC five questions on the interpretation of Articles 45 and 59 of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part, concluded and approved on behalf of the Community by Decision 94/908/ECSC, EC, Euratom of the Council and the Commission of 19 December 1994 (hereinafter 'the Association Agreement').
Gennemførelsesforordningens artikel 29, stk 1, skal under alle omstændigheder fortolkes i lyset af forordningens artikel 82, stk. 1 og 3, i henhold til hvilken det ikke er nødvendigt at fremlægge oprindelsescertifikat formular A på samme tid, som de varer, det vedrører, for at opnå en præferencetoldbehandling.
Those questions have been raised in proceedings between Ms Kondova, who is a Bulgarian national, and the Secretary of State for the Home Department ('the Secretary of State') concerning the latter's decision refusing to grant Ms Kondova leave to remain in the United Kingdom.
Efter at have modtaget toldangivelsen fastsatte Hauptzollamt ved meddelelse af 11. september 1996 importafgifterne til 2 786,92 DEM i toldafgift for import til Fællesskabets toldområde og 25 117,88 DEM i importomsætningsafgift.
On 25 April 1995, the IND wrote to Ms Kondova's solicitors, indicating that, since her appeal had been dismissed, she had no entitlement to stay in the United Kingdom and would have to leave immediately. Ms Kondova did not, however, comply with that instruction.
Bacardi tilføjede, at toldangivelsen af 10. september 19% var en ufuldstændig toldangivelse i gennemførelsesforordningens artikel 254's forstand, som var blevet fuldstændiggjort såvel inden for den til denne forenklede procedure tildelte frist som inden for gyldighedsfristen for ægthedscertifikatet.
Since Ms Kondova had, during an interview, acknowledged that her true intention on arrival in the United Kingdom had been to seek asylum and that she had therefore knowingly misled both the entry clearance officer who had granted her her visa in Bulgaria and the immigration officer who had questioned her on arrival, the Secretary of State concluded that Ms Kondova had entered the United Kingdom illegally.
De i hovedsagen omhandlede varer burde således kunne få den ansøgte toldlempelse.
Consequently, on 9 November 1995, she was served with an illegal entrant's notice and, as an alternative to immediate detention, was granted 'temporary admission', subject to a reporting requirement, pending her removal from the United Kingdom.
Ved skrivelse af 2. oktober 1996 fremlagde Bacardi et ægthedscertifikat for de pågældende varer og ansøgte om omtarifering af disse under toldposition KN 2208 30 11, som vedrører »Bourbon whisky« i beholdere med indhold af 2 liter eller derunder.
According to the order for reference, Ms Kondova, a veterinary student, entered the United Kingdom on 17 July 1993.
Den anmodede omtarifering ville have givet anledning til en godtgørelse på 1 045,10 DEM.
She had obtained entry clearance on 8 June 1993 in Bulgaria, in the form of a visa valid for a single entry into the United Kingdom for the purpose of working at the Friday Bridge International Farm Camp between 17 July 1993 and 7 August 1993.
Som Bacardi har anført under retsmødet, var der blevet ansøgt om ægthedscertifikatet i juli eller august 1996, men det blev ikke udstedt af de amerikanske myndigheder før den 17. september 1996, hvilket var efter Hauptzollamts antagelse af toldangivelsen.
On the basis of the information which she supplied to obtain that entry clearance, corroborated by the responses which she gave to the immigration officer during her interview on arrival, Ms Kondova was given leave to enter the United Kingdom and reside there as an agricultural worker for a period of three months.
Hauptzollamt afslog ved afgørelse af 19. september 1997 ansøgningen om godtgørelse.
On 2 January 19%, Ms Kondova commenced working as a selfemployed cleaner.
Bacardi indgav en klage, som Hauptzollamt afviste ved afgørelse af 28. november 1997.
In that letter he accepted that Ms Kondova's income could, in the short term, be supplemented by funds provided by her husband.
Da Bacardi således fandt, at der ikke var hjemmel for de omhandlede afgifter, understregede selskabet, at de burde godtgøres i henhold til toldkodeksens artikel 236, stk. 1, og gennemførelsesforordningens artikel 890.
She stated that she wished to establish herself in a business offering general household care services and that her husband, who was in employment, would support her as much as possible until her business began to generate sufficient profit.
Ægthedscertifikatet udgjorde ifølge Bacardi et »andet relevant dokument« i den forstand, hvori udtrykket er anvendt i gennemførelsesforordningens artikel 890, og dets fremlæggelse inden for fristen på tre år fra underretningen om beløbet for de inddrevne importafgifter burde give mulighed for at opnå godtgørelse af de uretmæssigt opkrævede afgifter.
She enclosed with that letter an estimate of anticipated monthly income and expenditure, confirmation of her financial resources and a letter confirming that she would be engaged exclusively in a selfemployed capacity. On 11 July 1996, Ms Kondova withdrew her earlier application for leave to remain in the United Kingdom on the basis of her marriage.
Den 23. december 1997 anlagde Bacardi sag ved Finanzgericht Bremen, og gjorde særligt gældende, at fællesskabstoldbestemmelserne ikke udelukkede muligheden af at fremlægge ægthedscertifikatet efterfølgende med henblik på at opnå en præferencetoldbehandling.
In a new calculation of the long-term profitability of her business, set out in a letter of 4 November 1996, Ms Kondova used the same hourly rates and outgoings data as she had supplied to the Secretary of State on 4 July 1996.
Toldkodeksens artikel 21 supplerer de andre toldlempelsesforanstaltninger såsom dem, der er bestemt i toldkodeksens artikel 20, stk. 3, litra d) og e), og et ægthedscertifikat spiller, når alt kommer til alt, den samme rolle som et certifikat, der forelægges med henblik på anvendelse af en præferencetoldbehandling.
However, since a different basis was used for the duration of her working week, the new calculation led to the result that Ms Kondova's business would be profitable.
Bacardi har subsidiært søgt om godtgørelse af importafgifterne i henhold til toldkodeksens artikel 239, stk. 1, andet led, og gennemførelsesforordningens artikel 905 under henvisning til, at firmaet befandt sig i en »særlig situation, som [skyldtes] omstændigheder, hvor [det] ikke har gjort sig skyldig i urigtigheder eller åbenbar forsømmelighed« i henhold til gennemførelsesforordningens artikel 905, stk 1.
This new application was refused by the Secretary of State on 24 July 1996 pursuant to paragraph 217(a) of the Immigration Rules on the ground that he was not satisfied that the profits which Ms Kondova would receive from her proposed business would be sufficient to maintain and accommodate her without recourse to employment other than her household services business, or to public funds. The Secretary of State accordingly issued instructions on 26 July 1996 to proceed with Ms Kondova's removal as an illegal entrant to the United Kingdom.
Bacardi gjorde desuden gældende, at der havde indsneget sig en fejl i ordlyden af gennemførelsesforordningens artikel 29, stk. 1.
In those circumstances, the Secretary of State wrote to Ms Kondova on 3 December 1996 to inform her that, in the light of the new calculation of the profitability of her business, he was prepared to grant her, pursuant to his discretionary power, leave to remain in the United Kingdom under the provisions of the Association Agreement, notwithstanding the fact that she had entered that Member State illegally.
Forpligtelsen til at »forelægge« (i den tyske udgave »vorzulegen«) myndighederne i indførselsmedlemsstaten ægthedscertifikatet
The Secretary of State further invited her to withdraw her application for judicial review. Ms Kondova, however, sought to protect her position, in particular with regard to her claim for damages.
Hauptzollamt gjorder heroverfor gældende, at i henhold til gennemførelsesforordningens artikel 29, stk. 1, andet led, skal ægthedscertifikatet forelægges »sammen med de varer, det [...] vedrører«.
The Secretary of State explained before the High Court that, under national law, detention of an illegal entrant is sometimes used in order to effect removal from the United Kingdom and that Ms Kondova's immigration history, such as her unsuccessful asylum claim and a claim to residence based on a questionable marriage, gave serious grounds for doubting that she would voluntarily comply with arrangements for her removal.
Hauptzollamt gjorde gældende, at det kun var for det tilfælde, at den i hovedsagen omhandlede vare var blevet angivet som »Bourbon whisky« uden fremlæggelse af ægthedscertifikatet, at toldangivelsen kunne være blevet betragtet som ufuldstændig, men at dette ikke var tilfældet.
By its first, third and fourth questions, which can be examined together, the national court is asking essentially whether, having regard to Article 59(1) of the Association Agreement, Article 45(1) of that Agreement is capable of conferring on a Bulgarian national a right of establishment and a concomitant right to reside in the Member State within the territory of which he has remained and carried on professional activities as a selfemployed person in breach of national immigration legislation, where that breach took place before he claimed a right of establishment under Article 45(1).
Det ville desuden have været umuligt at antage en sådan ufuldstændig angivelse, da ægthedscertifikatet ikke fandtes på tidspunktet for varernes overgang til fri omsætning.
(See, for the reasoning with regard to these questions, the first and third question of Case C63/99)
Det bemærkes indledningsvist, som den forelæggende ret har gjort det, at for så vidt som Bacardi i hovedsagen ikke under toldangivelsen har angivet den importerede vare som »Bourbon whisky«, der kan indrømmes en toldlempelse, og heller ikke har gjort opmærksom på, at et ægthedscertifikat, der vedrører den nævnte vare, fortsat manglede, har der ikke været tale om indgivelse af en ufuldstændig toldangivelse.
By its second question, which it is appropriate to examine first, the referring court is asking essentially whether Article 45(1) of the Association Agreement is to be construed as meaning that it can be relied on by an individual before a national court of the Member States notwithstanding the fact that the authorities of the host Member State remain competent to apply to a Bulgarian national invoking that provision their own national rules and regulations regarding entry, stay and establishment, in accordance with Article 59(1) of the Association Agreement.
Det er under disse omstændigheder ikke nødvendigt at tage fællesskabsreglerne vedrørende ufuldstændige toldangivelser i betragtning for at besvare det første spørgsmål.
In view of the answer to the first, third and fourth questions, it is unnecessary to reply to the fifth question.
Endelig var en godtgørelse i henhold til toldkodeksens artikel 239 ligeledes udelukket, og det var ikke nødvendigt at forelægge sagen for Kommissionen i medfør af gennemførelsesforordningens artikel 905, da de påberåbte retfærdiggørende forhold ifølge Hauptzollamt ikke ville kunne udgøre en særlig situation i denne sidste bestemmelses forstand.
Article 45(1) of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part, concluded and approved on behalf of the (immunity by Decision 94/908/ECSC, EC, Euratom of the Council and the Commission of 19 December 1994, is to be construed as establishing within the scope of application of that Agreement, a precise and unconditional principle which is sufficiently operational to be applied by a national court and which is therefore capable of governing the legal position of individuals.
Finanzgericht Bremen antog, at en fortolkning af toldkodeksens artikel 236 og 239 samt gennemførelsesforordningens artikel 905, stk. 1, var nødvendig for sagens afgørelse, hvorefter den besluttede at udsætte sagen og forelægge Domstolen følgende præjudicielle spørgsmål:
regulations regarding entry, stay and establishment, in accordance with Article 59(1) of that Agreement.
Den forelæggende ret ønsker følgelig med det første spørgsmål nærmere bestemt oplyst, om toldkodeksens artikel 236, stk. 1, skal fortolkes således, at den giver mulighed for at yde godtgørelse af importafgifter, når klarereren, efter at toldmyndigheden har antaget en fuldstændig toldangivelse, og efter at den heri omhandlede vare er overgået til fri omsætning, fremlægger et ægthedscertifikat, i medfør af hvilket varen kunne have været indrømmet en toldlempelse, hvis certifikatet var blevet fremlagt sammen med varen.
The tight of establishment, as defined by Article 45(1) of the above Association Agreement, means that rights of entry and residence, as corollaries of the right of establishment, are conferred on Bulgarian nationals wishing to pursue activities of an industrial or commercial character, activities of craftsmen, or activities of the professions in a Member State. However, it follows from Article 59(1) ofthat Agreement that those rights of entry and residence are not absolute privileges, inasmuch as their exercise may, in some circumstances, be limited by the rules of the host Member State governing the entry, stay and establishment of Bulgarian nationals.
»1) Kan der blive tale om godtgørelse af importafgifter efter EF-toldkodeksens artikel 236, når importøren af 'Bourbon whisky' fra USA i toldangivelsen af 10. september 1996 har angivet kodenummeret 2208 30 82, og han først den 2. oktober 1996 under fremlæggelse af et ægthedscertifikat i overensstemmelse med bilag 5 i gennemførelsesforordningen til toldkodeksen har ansøgt om tarifering under underposition 2208 30 11, hvorefter der skal anvendes en lavere toldsats?
Articles 45(1) and 59(1) of the above Association Agreement, read together, do not in principle preclude a system of prior control which makes the issue by the competent immigration authorities of leave to enter and remain subject to the condition that the applicant must show that he genuinely intends to take up an activity as a selfemployed person without at the same time entering into employment or having recourse to public funds, and that he possesses, from the outset, sufficient financial resources and has reasonable chances of success.
I denne forbindelse skal det for det første konstateres, som den forelæggende ret har bemærket det, at en bogstavelig anvendelse af toldkodeksens artikel 236, stk. 1, ikke giver mulighed for at yde godtgørelse af importafgifterne i en situation som den i hovedsagen omhandlede.
Consequently, those authorities may require that national to submit, in due and proper form, a new application f or establishment on the basis of that Agreement by applying for an entry visa to the competent authorities in his State of origin or, as the case may be, in another country, provided that such measures do not have the effect of preventing such a national from having his situation reviewed at a later date when he submits that new application?
Det følger særligt af gennemførelsesforordningens artikel 26, stk 1, jf. artikel 29, stk. 1, at et ægthedscertifikat ikke alene tjener som bevis for, at den vare, det vedrører, opfylder de nødvendige betingelser for toldlempelse, men også at dets fremlæggelse »sammen med« de nævnte varer er en nødvendig betingelse for toldlempelse.
'(1) Article 45 of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part, has direct effect for the establishment of Bulgarian nationals in regard to guaranteeing equal treatment with nationals of the Member States of the European Communities, but does not confer any legal entitlement to entry or residence.
Såfremt spørgsmål 1 besvares benægtende:
The dispute in the main proceedings
Kan der under disse omstændigheder antages at foreligge en 'særlig situation', som - når de øvrige lovbestemte betingelser er opfyldt - ifølge toldkodeksens artikel 239 sammenholdt med artikel 905, stk. 1, i gennemførelsesforordningen til kodeksen kan føre til godtgørelse af importafgifterne?«
According to the order for reference, Mr Barkoci arrived in the United Kingdom on 14 October 1997 and, claiming asylum, sought leave to enter for an indefinite period in order to work. He stated that he wished to establish himself in the United Kingdom because, as a member of the Roma community, he could not find work in the Czech Republic, his place of origin.
Det følger heraf, at hvis importafgifterne, som følge af at ægthedscertifikatet ikke blev fremlagt sammen med den vare, det vedrører, er opkrævet, uden nogen toldlempelse, er disse afgifter skyldige efter lovgivningen i den forstand, hvori udtrykket er anvendt i toldkodeksens artikel 236, stk. 1, og kan således i princippet ikke godtgøres i medfør af denne bestemmelse.
By order of 29 March 1999, received at the Court on 9 July 1999, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court), referred to the Court for a preliminary ruling under Article 234 EC seven questions concerning the interpretation of Articles 45 and 59 of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part, concluded and approved on behalf of the Community by Decision 94/910/ECSC, EC, Euratom of the Council and the Commission of 19 December 1994.