natgillin/translations-raw huggingface dataset:
Third, paragraph 37 of the joint statement of the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission on European Union Development Policy, referred to in paragraph 66 of this judgment, announces concrete steps to limit the uncontrolled proliferation of small arms and light weapons which will be taken, in line with the European strategy against the accumulation and the illicit traffic of such weapons and their ammunition, by ‘[t]he EU, within the respective competences of the Community and the Member States’.
Tretjič, v točki 37 Skupne izjave Sveta in predstavnikov vlad držav članic v okviru Sveta ter Evropskega parlamenta in Komisije o razvojni politiki Evropske unije, navedene v točki 66 te sodbe, so navedeni konkretni ukrepi za omejitev nenadzorovanega raz�irjanja lahkega orožja in orožja malega kalibra, ki jih bo v skladu z evropsko strategijo boja proti kopičenju in nedovoljeni trgovini z osebnim in lahkim orožjem ter njegovim strelivom sprejela „Unija v okviru pristojnosti, ki jih imajo Skupnost in države članice“.
Therefore, since the measure falling within the CFSP which the contested decision is intended to implement does not exclude the possibility that its objectives can be achieved by measures adopted by the Community on the basis of its competences in the field of development cooperation, it is necessary to examine whether the contested decision, as such, must be regarded as a measure which pursues objectives falling within Community development cooperation policy.
Ker akt, ki spada na področje SZVP in ki naj bi bil izveden na podlagi izpodbijanega sklepa, ne nasprotuje temu, da je cilje mogoče doseči z ukrepi, ki jih sprejme Skupnost v skladu s svojimi pristojnostmi na področju razvojnega sodelovanja, je treba preučiti, ali je treba izpodbijani sklep kot tak �teti za ukrep, ki sledi ciljem, ki spadajo na področje politike Skupnosti na področju razvojnega sodelovanja.
In that regard, recital 1 in the preamble to the contested decision states that the excessive and uncontrolled accumulation and spread of small arms and light weapons not only poses a threat to peace and security, but also reduces the prospects for sustainable development, particularly in West Africa.
V zvezi s tem je v uvodni izjavi 1 izpodbijanega sklepa potrjeno, da pretirano in nenadzorovano kopičenje in �irjenje lahkega orožja in orožja malega kalibra ni samo grožnja za mir in varnost, ampak prav tako slabi perspektive trajnostnega razvoja zlasti v Zahodni Afriki.
According to recital 2 in its preamble, the contested decision is intended to implement the contested joint action by which the Union envisages, in particular by promoting confidencebuilding measures, the pursuit of the objectives set out in Article 1 of that joint action, that is, the combating of the destabilising accumulation and spread of small arms and light weapons and the reduction of existing accumulations of these weapons.
Kot izhaja iz uvodne izjave 2 izpodbijanega sklepa, je ta namenjen uresničevanju spornega skupnega ukrepa, s katerim Unija zlasti s spodbujanjem ukrepov za vzpostavitev zaupanja sledi ciljem, navedenim v členu 1 tega skupnega ukrepa, in sicer boju proti destabilizirajočemu kopičenju in raz�irjanju orožja malega kalibra in lahkega strelnega orožja ter zmanj�anju obstoječih zalog tega orožja.
Contrary to what is submitted by the Commission and the Parliament, it cannot be denied that the contested decision, to the extent that it aims to prevent further accumulation of small arms and light weapons in West Africa capable of destabilising that region, forms part of a general perspective of preserving peace and strengthening international security.
V nasprotju s trditvami Komisije in Parlamenta ni mogoče zanikati, da se izpodbijani sklep v delu, v katerem sku�a preprečiti novo kopičenje lahkega orožja in orožja malega kalibra v Zahodni Afriki, ki bi lahko destabiliziralo to območje, ume�ča v okvir splo�nega pristopa k ohranitvi miru in krepitvi mednarodne varnosti.
None the less, it cannot be inferred from the contested decision that in comparison with its objectives of preserving peace and strengthening international security its concern to eliminate or reduce obstacles to the development of the countries concerned is purely incidental.
Vendar iz izpodbijanega sklepa ni mogoče sklepati, da je v primerjavi z njegovimi cilji ohranitve miru in krepitve mednarodne varnosti njegova skrb za odstranitev ali zmanj�anje ovire za razvoj zadevnih držav, to je kopičenje navedenega orožja, zgolj stranska.
As confirmed by recitals 3 and 4 in the preamble of the decision, the financial and technical contribution which the Union intends to make is designed to help consolidate the initiative taken in the field of small arms and light weapons by ECOWAS.
Kot je potrjeno v uvodnih izjavah 3 in 4 navedenega sklepa, je namreč finančna in tehnična pomoč, ki naj bi jo prispevala Unija, namenjena utrditvi pobude, ki jo je na področju lahkega orožja in orožja malega kalibra sprejel ECOWAS.
The contested decision therefore has the specific goal of strengthening the capacities of a group of African developing countries to combat a phenomenon which, according to recital 1 in the preamble to the decision, constitutes an obstacle to the sustainable development of those countries.
Posebni namen izpodbijanega sklepa je torej okrepitev zmožnosti skupine afri�kih držav v razvoju za boj proti pojavu, ki pomeni v skladu z uvodno izjavo 1 tega sklepa oviro za trajnostni razvoj teh držav.
It follows that the contested decision pursues a number of objectives, falling within the CFSP and development cooperation policy respectively, without one of those objectives being incidental to the other.
Iz tega izhaja, da izpodbijani sklep sledi več ciljem, ki spadajo na področje SZVP in politike razvojnega sodelovanja, ne da bi bil pri tem kateri od njih le stranski.
Content of the contested decision
Vsebina izpodbijanega sklepa
The conclusion drawn in the preceding paragraphs from the examination of the objective of the contested decision is not invalidated by the analysis of its content.
Sklepne ugotovitve, ki izhaja iz preizkusa namena izpodbijanega sklepa v prej�njih točkah, ni mogoče ovreči z analizo njegove vsebine.
Article 1(2) of the contested decision provides for a financial contribution and technical assistance to set up a Light Weapons Unit within the ECOWAS Technical Secretariat and to convert into a convention the existing moratorium between the member states of that organisation concerning small arms and light weapons.
Iz njegovega člena 1(2) namreč izhaja, da Evropska unija daje finančni prispevek in tehnično pomoč za ustanovitev enote za lahko orožje v okviru tehničnega sekretariata ECOWAS-a in za preoblikovanje moratorija v konvencijo o orožju malega kalibra in lahkem orožju med državami članicami te organizacije.
To that end, Article 4(1) of the contested decision provides for a reference amount of EUR 515 000.
V ta namen je v členu 4(1) izpodbijanega sklepa določen referenčni znesek 515.000 EUR.
Under Article 3 of the contested decision, the financial implementation of that decision is entrusted to the Commission and, following conclusion by it of a financing agreement with ECOWAS, is to take the form of a grant which, amongst other things, is to cover, over a period of one year, the salaries, travel expenses, supplies and equipment necessary for setting up the Light Weapons Unit within the ECOWAS Technical Secretariat and for converting the abovementioned moratorium into a convention.
V skladu s členom 3 izpodbijanega sklepa je finančna izvedba navedenega sklepa zaupana Komisiji in ta z ECOWAS-om sklene finančni sporazum o pogojih uporabe prispevka Evropske unije, ki bo v obliki sredstev nepovratne pomoči in ki je namenjena predvsem letnemu kritju plač, potnih stro�kov, dobav in opreme, potrebnih za vzpostavitev enote za lahko orožje v okviru tehničnega sekretariata ECOWAS-a in tudi za preoblikovanje navedenega moratorija v konvencijo.
With regard to the technical assistance which must be afforded by the Union, the project which is detailed in the annex to the contested decision indicates that it involves the putting in place of experts responsible for carrying out the studies necessary to draw up a draft convention.
Glede tehnične pomoči, ki jo mora zagotoviti Unija, iz načrta v prilogi k izpodbijanemu sklepu izhaja, da ta vključuje najetje strokovnjakov za izvr�itev strokovnih mnenj, potrebnih za pripravo osnutka konvencije.
As pointed out by the Advocate General in point 211 of his Opinion, it is only in the light of the aims that they pursue that a financial contribution or technical assistance
Vendar, kot je v točki 211 sklepnih predlogov poudaril generalni pravobranilec, je mogoče finančni prispevek in tehnično pomoč opredeliti kot instrumenta SZVP
2008 — CASE C-91/05 can be regarded as falling within the scope of the CFSP or of Community development cooperation policy.
2008 – ZADEVA C-91/05 ali politike Skupnosti na področju razvojnega sodelovanja le glede na cilje, ki jim sledita.
While there may be some measures, such as the grant of political support for a moratorium or even the collection and destruction of weapons, which fall rather within action to preserve peace and strengthen international security or to promote international cooperation, being CFSP objectives stated in Article 11(1) EU, the decision to make funds available and to give technical assistance to a group of developing countries in order to draft a convention is capable of falling both under development cooperation policy and the CFSP.
Čeprav je res, da nekateri ukrepi, kot je dajanje politične podpore za vzpostavitev moratorija ali celo zbiranje in uničenje orožja, spadajo bolj med dejavnosti za ohranitev miru, krepitev mednarodne varnosti ali spodbujanje mednarodnega sodelovanja, ki so cilji SZVP, navedeni v členu 11(1) EU, pa odločitev o zbiranju sredstev in dodelitvi tehnične pomoči skupini držav v razvoju, ki bi pripeljala do osnutka konvencije, lahko spada tako na področje politike razvojnega sodelovanja kot SZVP.
The fact that the contested joint action was implemented by other decisions adopted under Title V of the EU Treaty, the legality of which the Commission has not challenged, cannot determine the outcome of the present case.
Na podlagi tega, da je bil sporni skupni ukrep izveden z drugimi sklepi, sprejetimi na podlagi naslova V Pogodbe EU, katerih zakonitost Komisija ni izpodbijala, ni mogoče določiti rezultata preizkusa, ki ga mora izvr�iti Sodi�če v obravnavani zadevi.
For, according to settled caselaw, the legal basis for an act must be determined having regard to its own aim and content and not to the legal basis used for the adoption of other Union measures which might, in certain cases, display similar characteristics (see, to that effect, Case C-94/03 Commission v Council, paragraph 50).
Pravno podlago nekega akta je namreč treba določiti ob upo�tevanju njegovega namena in njegove vsebine, in ne glede na pravno podlago, potrebno za sprejetje drugih aktov Unije, ki imajo, odvisno od primera, podobne značilnosti (glej v tem smislu zgoraj navedeno sodbo z dne 10. januarja 2006 Komisija proti Svetu, točka 50).
Moreover, as pointed out in paragraph 87 of this judgment, the contested joint action which the contested decision aims to implement does not itself exclude the possibility that the objective of the campaign against the proliferation of small arms and light weapons can be achieved by Community measures, when it refers, in Articles 8 and 9, to the Commission’s intention to direct its action towards achieving that objective, where appropriate by pertinent Community measures, and to the obligation of the Council and the Commission to ensure the consistency of the Union’s activities in the field of small arms, in particular with regard to its development policies, and to ensure implementation of their respective action, each in accordance with its powers.
Poleg tega, kot je bilo poudarjeno v točki 87 te sodbe, sporni skupni ukrep, ki naj bi bil uresničen z izpodbijanim sklepom, sam po sebi ne nasprotuje temu, da je cilj boja proti �irjenju lahkega orožja in orožja malega kalibra lahko dosežen z ukrepi, ki jih sprejme Skupnost, ker je v njegovih členih 8 in 9 naveden namen Komisije, usmeriti svoje delovanje k uresničitvi tega cilja, glede na okoli�čine primera, s primernimi ukrepi Skupnosti, ter obveznost Sveta in Komisije za zagotavljanje skladnosti dejavnosti Unije na področju orožja malega kalibra, zlasti glede politik na razvojnem področju in izvajanja njunih ukrepov v skladu z njunimi pristojnostmi.
It follows from the foregoing that, taking account of its aim and its content, the contested decision contains two components, neither of which can be considered to be incidental to the other, one falling within Community development cooperation policy and the other within the CFSP.
Iz vsega navedenega izhaja, da izpodbijani sklep glede na namen in vsebino vključuje dva sestavna dela, ne da bi bil eden v razmerju do drugega stranski, pri čemer spada eden v politiko Skupnosti na področju razvojnega sodelovanja, drugi pa v SZVP.
Having regard to the reasoning contained in paragraphs 76 and 77 of this judgment, it must be concluded that the Council has infringed Article 47 EU by adopting the contested decision on the basis of Title V of the EU Treaty, since that decision also falls within development cooperation policy.
Glede na ugotovitve iz točk 76 in 77 te sodbe je treba ugotoviti, da je Svet s tem, ko je izpodbijani sklep sprejel na podlagi naslova V Pogodbe EU, čeprav ta prav tako spada na področje politike razvojnega sodelovanja, kr�il člen 47 EU.
The contested decision must therefore be annulled.
Zato je treba izpodbijani sklep razglasiti za ničen.
As the decision must be annulled because of its own defects, it is not necessary to examine the plea as to the alleged illegality of the contested joint action.
Ker je treba izpodbijani sklep razglasiti za ničen zaradi nepravilnosti, ki so podane pri njem, ni treba presojati ugovora domnevne nezakonitosti spornega skupnega ukrepa.
As the Commission has not asked that the Council be ordered to pay the costs, it follows that those two institutions must bear their own costs.
Ker Komisija ni predlagala, naj se Svetu naloži plačilo stro�kov, obe instituciji nosita svoje stro�ke.
Under Article 69(4) of the Rules of Procedure, the interveners in these proceedings are to bear their own costs.
Na podlagi odstavka 4 istega člena nosijo intervenienti v tem postopku svoje stro�ke.
Annuls Council Decision 2004/833/CFSP of 2 December 2004 implementing Joint Action 2002/589/CFSP with a view to a European Union contribution to ECOWAS in the framework of the Moratorium on Small Arms and Light Weapons;
Sklep Sveta 2004/833/SZVP z dne 2. decembra 2004 o izvajanju Skupnega ukrepa 2002/589/SZVP z namenom prispevanja Evropske unije ECOWAS-u v okviru moratorija na lahko orožje in orožje malega kalibra se razglasi za ničnega.
Orders the Commission of the European Communities and the Council of the European Union to bear their own costs;
Komisija Evropskih skupnosti in Svet Evropske unije nosita svoje stroške.
Orders the Kingdom of Denmark, the Kingdom of Spain, the French Republic, the Kingdom of the Netherlands, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the European Parliament to bear their own costs.
Kraljevina Danska, Kraljevina Španija, Francoska republika, Kraljevina Nizozemska, Kraljevina Švedska in Združeno kraljestvo Velika Britanija in Severna Irska ter Evropski parlament nosijo svoje stroške.
Case C-194/06
Zadeva C-194/06
(Reference for a preliminary ruling from the Hoge Raad der Nederlanden)
(Predlog za sprejetje predhodne odločbe, ki ga je vložilo Hoge Raad der Nederlanden)
(Articles 56 EC to 58 EC — Free movement of capital — Taxation of dividends — Concession granted to a fiscal investment enterprise on account of tax deducted at source by another State from dividends received by that enterprise — Restriction of that concession to the amount that a shareholder resident in the Member State of establishment of that enterprise who has made an investment without such an enterprise acting as intermediary could have had credited to income tax on the basis of a convention for the prevention of double taxation — Restriction of that concession by reference to the shares of nonresident shareholders in the capital of that enterprise)
„Členi od 56 ES do 58 ES – Prosti pretok kapitala – Obdavčitev dividend – Nadomestilo, dodeljeno kolektivnemu naložbenemu podjemu, ki ima davčni značaj, zaradi davčnih odtegljajev od dividend, izplačanih temu podjemu, ki jih druga država članica odtegne pri viru – Omejitev tega nadomestila na znesek, ki bi ga delničar s prebivali�čem v državi članici, kjer ima sedež ta podjem, ki je naložbo opravil brez posredovanja takega podjema, lahko odbil od dohodnine na podlagi konvencije o izogibanju dvojnega obdavčevanja – Omejitev tega nadomestila glede na delež, ki ga imajo delničarji nerezidenti v kapitalu tega podjema“
I - 3754Judgment of the Court (Grand Chamber), 20 May 2008 . . . . . . . . . . .
Bota, predstavljeni 3. julija 2007 . .
SUMMARY — CASE C-194/06
POVZETEK – ZADEVA C-194/06
Free movement of capital — Restrictions — Tax legislation — Corporation tax — Taxation of dividends received by collective investment enterprises
Prosti pretok kapitala – Omejitve – Davčna zakonodaja – Davek od dohodka pravnih oseb – Obdavčitev dividend, izplačanih kolektivnim naložbenim podjemom
(Arts 56 EC and 58 EC)
(člena 56 ES in 58 ES)
(Arts 56 EC and 58 EC)
(člen 56 ES in 58 ES)
Free movement of capital — Restrictions — Meaning — Same interpretation with regard to relations with third countries and within the Community — Limits
Prosti pretok kapitala – Omejitve – Pojem – Enaka razlaga v primeru odnosov s tretjimi državami in znotraj Skupnosti – Meje
(Art. 56(1) EC)
(člen 56(1) ES)
Free movement of capital — Restrictions on movements of capital to or from third countries — Restrictions on capital movements involving direct investment which existed on 31 December 1993 — Meaning of ‘direct investment’
Prosti pretok kapitala – Omejitve pretoka kapitala v tretje države ali iz njih – Omejitve pretoka kapitala, ki zajemajo neposredne naložbe, ki so obstajale pred 31. decembrom 1993 – Pojem „neposredne naložbe“
(Art. 57(1) EC)
(člen 57(1) ES)
convention concluded with that other Member State.
dvojnemu obdavčevanju, sklenjene s to drugo državo članico.
Articles 56 EC and 58 EC do not preclude legislation of a Member State which grants a concession to fiscal investment enterprises established in that Member State on account of tax deducted at source in another Member State from dividends received by those enterprises, and restricts that concession to the amount which a natural person resident in the first Member State could have had credited, on account of similar deductions, on the basis of a double taxation
Taka zakonodaja ima z izključitvijo dividend iz določenih držav članic od nadomestila za obdavčitev pri viru dividend, prejetih v tujini, res za posledico to, da so naložbe v te države članice manj vabljive
It is true that, by excluding from the concession (relating to the taxation at source of dividends received abroad) dividends originating in certain Member States, such legislation makes investment
Člena 56 ES in 58 ES ne nasprotujeta zakonodaji države članice, ki ob tem, da v korist kolektivnih naložbenih podjemov s sedežem na ozemlju te države članice, ki imajo davčni značaj, določa nadomestilo za upo�tevanje davčnih odtegljajev, ki jih druga država članica odtegne pri viru, od dividend, izplačanih tem podjemom, navedeno nadomestilo omejuje na znesek, ki bi ga fizična oseba s prebivali�čem na navedenem ozemlju zaradi podobnih odtegljajev lahko odbila na podlagi konvencije o izogibanju
ORANGE EUROPEAN SMALLCAP FUND in those Member States less appealing than investment in the Member States in which the taxation at source of those dividends gives rise to that concession.
ORANGE EUROPEAN SMALLCAP FUND kot naložbe v države članice, pri katerih imajo davčni odtegljaji od dividend za posledico to nadomestilo.
The legislation in question is therefore liable to deter a collective investment enterprise from investing in the Member States in which the taxation of dividends does not give rise to the concession and accordingly constitutes a restriction on the free movement of capital prohibited in principle by Article 56 EC.
Navedena zakonodaja lahko zato kolektivni naložbeni podjem odvrne od vlaganja v države članice, katerih odtegljaji od dividend nimajo za posledico nadomestila, tako da pomeni omejitev prostega pretoka kapitala, ki jo člen 56 ES načeloma prepoveduje.
no such convention has been concluded, as there is no such entitlement in respect of those dividends.
dividende iz držav članic, s katerimi taka konvencija ni bila sklenjena in za katere ta pravica torej ni določena.
In fact, it is only as regards investments in the Member States with which such a bilateral tax convention has been concluded that, without the concession granted, the decision to invest through the intermediary of a fiscal investment enterprise runs the risk of being less advantageous to a shareholder who is a natural person than direct investment.
Ker namreč nadomestilo ni določeno za razpolaganja, je za delničarja, ki je fizična oseba, izbira vlaganja prek kolektivnega naložbenega podjema, ki ima davčni značaj, lahko manj ugodna kot neposredna naložba le, kadar gre za naložbe v države članice, s katerimi je bila podpisana taka dvostranska davčna konvencija.
By contrast, as regards the Member States with which the Member State of establishment of such an enterprise has not concluded such a convention, the decision, by a natural person, to invest through the intermediary of such an enterprise does not involve the risk of losing a benefit which he could have enjoyed if he had chosen to invest directly in those Member States.
Kadar pa gre za države članice, s katerimi je država članica ustanovitve takega podjema ni sklenila take konvencije, izbira vlaganja prek takega podjema za fizično osebo ne pomeni nevarnosti, da bo izgubila ugodnost, do katere bi bila upravičena, če bi se odločila za neposredno vlaganje v navedenih državah članicah.
Accordingly, that situation is not objectively comparable to the situation in which the Member State of establishment of that enterprise has concluded such a tax convention.
Ta položaj zato ni objektivno primerljiv s položajem, v katerem je država članica ustanovitve takega podjema sklenila tako davčno konvencijo.
Nevertheless, such legislation seeks to make dividends received by a shareholder investing directly subject as far as possible to the same treatment for tax purposes as those received by a shareholder investing through the intermediary of a fiscal investment enterprise, so as to prevent investments abroad by such an enterprise from being regarded as less appealing than direct investments.
Vendar je namen take zakonodaje, da z nadomestilom, ki ga določa, davčno obravnavanje dividend, ki jih prejme delničar, ki vlaga neposredno, kolikor je le mogoče izenači z obravnavanjem dividend, ki jih prejme delničar, ki je vlagal prek kolektivnega naložbenega podjema, ki ima davčni značaj, da bi se preprečilo, da bi naložbe v tujino, opravljene prek takega podjema, veljale za manj vabljive kot neposredne naložbe.