natgillin/translations-raw huggingface dataset:
It was also in application of that caselaw that the Court held in Case C-217/04 United Kingdom v Parliament and Council [2006] ECR I-3771 that Regulation (EC) No 460/2004 7was rightly based on Article 95 EC.
Dalje je, prav tako ob uporabi te sodne prakse Sodišče v zadevi Združeno kraljestvo proti Parlamentu in Svetu (sodba z dne 2. maja 2006, C-217/04, ZOdl., str. I-3771) razsodilo, da Uredba št. 460/20047 pravilno temelji na členu 95 ES.
Finally, in Case C-380/03 Germany v Parliament and Council (judgment of 12 December 2006, not yet published in the ECR), the Court recalled that, provided that the conditions for recourse to Article 95 EC as a legal basis are fullled, the Community legislature cannot be prevented from relying on that legal basis on the ground that public health protection is a decisive factor in the choices to be made.
Sodišče nasprotno odločilo, da Sklep 2004/4968 ni mogel biti veljavno sprejet na podlagi člena 95 ES, branega v povezavi s členom 25 Direktive 95/469, ker se je sporazum, ki je bil predmet tega sklepa, nanašal na obdelave podatkov v zvezi z javno varnostjo, obrambo, državno varnostjo in pri dejavnostih države na področju kazenskega prava, ki so bile na podlagi člena 3(2), prva alinea, Direktive 95/46 izključene iz področja uporabe te direktive.
It then held, principally on the basis of that case-law, that by adopting Articles 3 and 4 of Directive 2003/33/EC 10solely on the basis of Article 95 EC, the Community legislature did not
Na koncu je v zadevi Nemčija proti Parlamentu in Svetu (sodba z dne 12. decembra 2006,
Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (OJ L 207, 18.8.2003, p. 1).
Uredba Sveta (ES) št. 1435/2003 dne 22. julija 2003 o statutu evropske zadruge (SCE) (UL L 207, str. 1).
Regulation (EC) No 460/2004 of the European Parliament and of the Council of 10 March 2004 establishing the European Network and Information Security Agency (OJ L 77, 13.3.2004, p. 1).
Uredba (ES) št. 460/2004 Evropskega parlamenta in Sveta z dne 10. marca 2004 o ustanovitvi Evropske agencije za varnost omrežij in informacij (UL L 77, str. 1).
Council Decision 2004/496/EC of 17 May 2004 on the conclusion of an Agreement between the European Community and the United States of America on the processing and transfer of PNR data by Air Carriers to the United States Department of Homeland Security, Bureau of Customs and Border Protection (OJ L 183, 20.5.2004, p.
Sklep Sveta 2004/496/ES z dne 17. maja 2004 o sklenitvi Sporazuma med Evropsko skupnostjo in Združenimi državami Amerike o obdelavi in prenosu podatkov PNR s strani letalskih prevoznikov Uradu za carine in varovanje meja pri Ministrstvu Združenih držav za domovinsko varnost (UL L 183, str. 83, in popravek UL 2005, L 255, str. 168).
Court of Justice infringe Article 152(4)(c) EC and that the action brought by the Federal Republic of Germany challenging those provisions of the directive consequently had to be dismissed.
C-380/03, še neobjavljena v ZOdl.) Sodišče najprej spomnilo, da če so pogoji za uporabo člena 95 ES kot pravne podlage izpolnjeni, zakonodajalcu Skupnosti ni mogoče preprečiti, da se ne bi oprl na to pravno podlago, če je varovanje javnega zdravja odločilen dejavnik pri odločitvah, ki jih je treba sprejeti, in nato, znova predvsem na podlagi te sodne prakse, odločilo, da zakonodajalec Skupnosti s tem, da je sprejel člena 3 in 4 Direktive 2003/3310 le na podlagi člena 95 ES, ni kršil člena 152(4)(c) ES in da je tožbo Zvezne republike Nemčije zoper ti določbi zato treba zavrniti.
European citizenship
Državljanstvo Unije
In this field, two cases deserve attention in addition to the cases noted above relating to the election of representatives to the European Parliament.
Poleg zadev v zvezi z volitvami predstavnikov Evropskega parlamenta, na kateri smo opozorili zgoraj, dve zadevi s tega področja zaslužita pozornost.
In Case C-406/04 De Cuyper (judgment of 18 July 2006, not yet published in the ECR), the Court examined the compatibility of Belgian legislation on unemployment with the freedom of movement and residence conferred on citizens of the European Union by Article 18 EC.
V zadevi De Cuyper (sodba z dne 18. julija 2006, C-406/04, še neobjavljena v ZOdl.) je Sodišče preučevalo skladnost belgijske ureditve v zvezi z brezposelnostjo s pravico do prostega gibanja in prebivanja državljanov Evropske unije, ki jo priznava člen 18 ES.
Under Belgian legislation, unemployed persons over 50 years of age, although no longer obliged to remain available for work, are subject to a residence requirement.
Ta ureditev za brezposelne osebe, starejše od 50 let, določa pogoj dejanskega bivališča, čeprav niso več zavezani biti razpoložljivi za zaposlitev.
The Court pointed out first of all that the right of residence of citizens of the Union is not unconditional, but is conferred subject to the limitations and conditions laid down by the Treaty and by the measures adopted to give it eect.
Sodišče je najprej opozorilo, da pravica do prebivanja državljanov Unije ni brezpogojna, ampak je priznana le ob upoštevanju omejitev in pogojev, ki jih določajo Pogodba in njene izvedbene določbe.
The Court found that the Belgian legislation places certain Belgian nationals at a disadvantage simply because they have exercised their freedom of movement and residence, and is thus is a restriction on the freedoms conferred by Article 18 EC.
Sodišče je ugotovilo, da je belgijska ureditev manj ugodna za določene državljane le zato, ker so izkoristili svojo pravico do prostega gibanja in prebivanja, ter tako pomeni omejitev pravic, ki jih priznava člen 18 ES.
It accepted, however, that the restriction was justied by objective considerations of public interest independent of the nationality of the persons concerned.
Vendar je priznalo, da to omejitev utemeljujejo objektivni preudarki v splošnem interesu, ki niso odvisni od državljanstva zadevnih oseb.
The Court stated that a residence condition reects the need to monitor the employment and family situation of unemployed persons by allowing inspectors to check whether the situation of a recipient of the unemployment allowance has undergone changes which may have an eect on the benet granted.
Sodišče je tako ugotovilo, da pogoj dejanskega bivališča odgovarja na potrebo po nadzoru poklicnega in družinskega položaja brezposelnih oseb s tem, da nadzornim službam omogoča, da preverjajo, ali se je položaj upravičenca nadomestila za brezposelnost spremenil tako, da bi to lahko vplivalo na dodelitev prejemka.
The Court also noted that the specic nature of monitoring with regard to unemployment justies the introduction of arrangements that are more restrictive than for other benets and that more flexible measures, such as the production of documents or certicates, would mean that the monitoring would no longer be unexpected and would consequently be less eective.
Sodišče je tudi pripomnilo, da posebnost nadzora na področju brezposelnosti upravičuje uvedbo strožjih mehanizmov kot za druge dajatve in da pri milejših ukrepih, kot je predložitev dokumentov in potrdil, nadzor ne bi bil nepričakovan in bi bil manj učinkovit.
The compatibility of a residence condition with Article 18 EC was also at issue in Case C-192/05 Tas-Hagen and Tas (judgment of 26 October 2006, not yet published in the ECR), concerning legislation on the award of benets to civilian war victims which requires the person concerned to be resident on national territory at the time at which the application is submitted.
Skladnost pogoja dejanskega bivališča s členom 18 ES je bila prav tako predmet zadeve Tas-Hagen in Tas (sodba z dne 26. oktobra 2006, C-192/05, še neobjavljena v ZOdl.), ki je zadevala ureditev dodelitve prejemkov civilnim žrtvam vojne in zahtevala, da je zainteresirana oseba ob vložitvi zahtevka dejansko bivala na nacionalnem ozemlju.
The Court sought first to determine whether such an issue falls within the scope of Article 18 EC.
Sodišče je najprej želelo ugotoviti, ali taka problematika spada v člen 18 ES.
It observed in this regard that, as Community law now stands, a benet to compensate civilian war victims falls within the competence of the Member States, although they must exercise that competence in accordance with Community law.
V tej zvezi je poudarilo, da na zdajšnji stopnji razvoja prava Skupnosti prejemek v zvezi z odškodnino civilnim žrtvam vojne spada v pristojnost držav članic, pri čemer pa morajo slednje to pristojnost izvajati ob spoštovanju prava Skupnosti.
In the case of legislation of the kind at issue, exercise of the right of free movement and of residence which is accorded by Article 18 EC is such as to aect the prospects of receiving the benet, so that the situation cannot be considered to have no link with Community law.
Torej, v primeru obstoja take ureditve je bilo izvajanje pravice do prostega gibanja in prebivanja, ki jo priznava člen 18 ES, tako, da je vplivalo na možnost pridobitve izplačila prejemka, tako da enakega položaja ni mogoče obravnavati kot položaj, ki bi bil brez vsakršne povezave s pravom Skupnosti.
With regard to the permissibility of the residence condition, the Court stated that it is liable to deter exercise of the freedoms accorded by Article 18 EC and therefore constitutes a restriction on those freedoms.
Direktiva 2003/33/ES Evropskega parlamenta in Sveta z dne 26. maja 2003 o približevanju zakonov in drugih predpisov držav članic o oglaševanju in sponzorstvu tobačnih izdelkov (UL L 152, str. 16).
It observed that the condition may admittedly be justied in principle by the wish to limit the obligation of solidarity with war victims to those who had links with the population of the State concerned during and after the war, the condition
Letno poročilo 2006
Proceedings of residence thereby demonstrating the extent to which those persons are connected to its society.
Med različnimi tožbenimi razlogi, ki jih je uveljavljala Kraljevina Španija, je Sodišče priznalo utemeljenost tožbenega razloga o kršitvi načela sorazmernosti.
However, while noting the wide margin of appreciation enjoyed by the Member States with regard to benets that are not covered by Community law, the Court held that a residence condition cannot be a satisfactory indicator of that connection when it is liable to lead to dierent results for persons resident abroad whose degree of integration is in all respects comparable.
Presodilo je namreč, da Svet, ki je avtor Uredbe št. 864/2004, ni dokazal, da je bila nova shema pomoči za bombaž, ki jo uvaja ta uredba, sprejeta z učinkovitim izvajanjem njegove diskrecijske pravice, ki po mnenju Sodišča implicira upoštevanje vseh upoštevnih podatkov in okoliščin in posebej stroške dela in mogoče učinke reforme sheme pomoči za bombaž na gospodarski položaj obratov za odzrnjevanje.
A residence criterion based solely on the date on which the application for the benet is submitted is not a satisfactory indicator of the degree of attachment of the applicant to the society which is demonstrating its solidarity with him and therefore fails to comply with the principle of proportionality.
Sodišče je tako štelo, da mu podatki, ki so mu bili predloženi, niso omogočali, da bi preverilo, ali je zakonodajalec Skupnosti lahko, ne da bi prekoračil meje široke diskrecijske pravice, ki jo ima na tem področju, sklenil, da določitev zneska za posebno pomoč za bombaž v višini 35 % vseh sedanjih pomoči v predhodni shemi pomoči zadostuje, da se zagotovi cilj iz pete uvodne izjave Uredbe št. 864/2004, ki je zagotovitev donosnosti in nadaljevanje te kulture, cilj, ki izraža namen iz odstavka 2 Protokola št. 4, ki je priloga k Aktu o pristopu Helenske republike.
Free movement of goods
Prosto gibanje oseb, prosti pretok storitev in kapitala
In the same judgment the Court held that the eectiveness of the abolition of the imposition of customs duties under the agreement also precludes administrative decisions imposing the payment of customs duties, taxes and penalties taken by the customs authorities of the State of import before the denitive result of actions brought against the findings of the subsequent verication has been communicated to them, when the decisions of the authorities of the State of export which initially issued the goods movement certicates have not been revoked or cancelled.
V zgoraj navedeni zadevi Ritter-Coulais je spor, ki ga je obravnavalo predložitveno sodišče, zadeval par nemških državljanov, ki sta bila zaposlena v Nemčiji, kjer sta bila davčna zavezanca, vendar sta bivala v Franciji. Na vprašanje, ali ta nemška državljana lahko zoper
With regard to the common agricultural policy, mention will be made of Case C-310/04 Commission v Spain (judgment of 7 September 2006, not yet published in the ECR), where the Kingdom of Spain brought an action for annulment of the new Community support
Uredba Sveta (ES) št. 864/2004 z dne 29. aprila 2004 o spremembi Uredbe (ES) št. 1782/2003, ki določa skupna pravila za sheme neposrednih podpor v okviru skupne kmetijske politike in uvaja nekatere sheme podpor za kmete, ter o njeni prilagoditvi zaradi pristopa Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške k Evropski uniji (UL L 161, str. 48).
Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part, approved by decision of the Council and of the Commission of 13 December 1993 (OJ L 347, 31.12.1993, p. 1).
Uredba Sveta (ES) št. 1782/2003 z dne 29. septembra 2003 o skupnih pravilih za sheme neposrednih podpor v okviru skupne kmetijske politike in o uvedbi nekaterih shem podpor za kmete ter o spremembi uredb št. 2019/93, št. 1452/2001, št. 1453/2001, št. 1454/2001, 1868/94, št. 1251/1999, št. 1254/1999, št. 1673/2000, št. 2358/71 in št. 2529/2001 (UL L 270, str. 1).
Court of Justice scheme for cotton which was established by Regulation (EC) No 864/2004 12, by its insertion in Regulation (EC) No 1782/2003 13that implemented the ‘Mac Sharry reforms’.
Sodišče nemško davčno upravo uveljavljata določbe v zvezi s prostim gibanjem delavcem, da bi se jima upošteval izpad dohodkov, ki so nastali, ker sta hišo, katere lastnika sta bila in v kateri sta dejansko bivala v Franciji, uporabljala za lastne potrebe, je Sodišče odgovorilo, da položaj zakoncev Ritter-Coulais, ki sta delala v drugi državi članici kot v tisti, v kateri sta imela dejansko bivališče, sodi na področje uporabe člena 39 ES.
Of the various pleas in law put forward by the Kingdom of Spain, the Court upheld the plea relating to breach of the principle of proportionality.
V zgoraj navedeni zadevi N so bile sporne določbe nizozemskega davčnega prava, na podlagi katerih je izselitev z državnega ozemlja izenačena z odsvojitvijo deležev, kar je privedlo do odmere davka na povečanje vrednosti na ta dan.
It found that the Council, the author of Regulation (EC) No 864/2004, had not shown that in adopting the new cotton support scheme established by that regulation it actually exercised its discretion, which, according to the Court, involved the taking into consideration of all the relevant factors and circumstances of the case, and especially labour costs and the potential eects of the reform of the cotton support scheme on the economic viability of the ginning undertakings.
Na vprašanje, ali je ta nizozemski državljan, ki je bil edini delničar treh družb nizozemskega prava, smel zoper nizozemsko davčno upravo uveljavljati določbe v zvezi s svobodo ustanavljanja z namenom, da bi ugovarjal uporabi, ki je bila izvedena s sporno ureditvijo, se je Sodišče izrecno sklicevalo na zgoraj navedeno sodbo Ritter-Coulais in odgovorilo, da je od prenosa njegovega stalnega prebivališča položaj N sodil na področje uporabe člena 43 ES.
The Court thus held that the information submitted to it did not enable it to ascertain whether the Community legislature had been able, without exceeding the bounds of the broad discretion it enjoys in the matter, to reach the conclusion that fixing the amount of the specic aid for cotton at 35 % of the total existing aid under the previous support scheme would suce to guarantee the objective set out in recital 5 in the preamble to Regulation (EC) No 864/2004, namely to ensure the protability and hence the continuation of that crop, an objective reecting that laid down in paragraph 2 of Protocol 4 annexed to the Act of Accession of the Hellenic Republic.
V zvezi z zlorabo pravice je nacionalno sodišče vprašalo Sodišče, ali dejstvo, da družba s sedežem v državi članici ustanovi družbe v drugi državi članici in vanje vloži kapital z edinim namenom, da bi bila deležna ugodnejšega davčnega sistema, ki velja v tej zadnji državi članici, pomeni zlorabo svobode ustanavljanja. Sodišče je v sodbi Cadbury Schweppes in Cadbury Schweppes Overseas (sodba z dne 12. septembra 2006, C-196/04, še neobjavljena v ZOdl.) odgovorilo nikalno.
The Court therefore annulled Article 1(20) of Regulation (EC) No 864/2004 which had inserted Chapter 10a of Title IV of Regulation (EC) No 1782/2003.
Okoliščina, da je bila ustanovljena družba v državi članici z neprikritim namenom, da bi bila deležna ugodnejše ureditve, sama po sebi ne dopušča sklepanja o obstoju zlorabe in da bi sama upravičila nacionalni ukrep, ki omejuje svobodo ustanavljanja.
However, it suspended the eects of that annulment until the adoption, within a reasonable time, of a new regulation.
Tak ukrep bi bil, nasprotno, upravičen, če bi oviral ustvarjanje povsem umetnih konstruktov, brez gospodarske resničnosti z namenom, da se obide davek na dobiček, ustvarjen z dejavnostjo na nacionalnem ozemlju, ki bi ga bilo običajno treba plačati.
In this vast field, the year’s signicant cases must be arranged thematically.
Če tako področje uporabe določb o prostem pretoku ni neomejeno, niso neomejene niti pristojnosti držav, ki jih imajo na področju neposredne obdavčitve, in je Sodišče imelo številne priložnosti za obogatitev svoje že obsežne sodne prakse na tem področju.
First of all, the Court had to point out the limits preventing application of the provisions on the freedoms of movement in the case of, first, purely internal situations and, second, abuse of rights. It is settled caselaw that a situation whose features are entirely conned to a single Member State is not covered by the provisions relating to the freedoms of movement.
Na podlagi skupnega sistema pravil, ki ga je Sodišče razdelalo v sodni praksi, so prepovedane ne le očitne diskriminacije na podlagi državljanstva, ampak tudi vse prikrite oblike diskriminacije (ali posredne diskriminacije), ki z uporabo meril, ki se zdijo nevtralna, dejansko privedejo do enakega rezultata.
In this context, the Court is frequently required to examine whether the establishment, by a taxpayer who is a Community resident, of his residence in the territory of a Member State other than the one in which he engages in economic activity constitutes an external element sucient to enable him to rely on the free movement of persons, services or capital.
Da se različno obravnavanje lahko opredeli kot diskriminacija, mora obstajati namen, da se različna pravila uporabljajo za primerljive položaje oziroma enako pravilo za različne položaje.
Two cases in 2006 merit specic attention in this regard: Case C-152/03 Ritter-Coulais [2006] ECR I-1711 and Case C-470/04 N (judgment of 7 September 2006, not yet published in the ECR).
Posredna diskriminacija se lahko upraviči z nujnimi razlogi v javnem interesu ob upoštevanju načela sorazmernosti.
Council Regulation (EC) No 864/2004 of 29 April 2004 amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, and adapting it by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union (OJ L 161, 30.4.2004, p. 48).
Sodišče je med različnimi nacionalnimi davčnimi ukrepi, ki jih je obravnavalo, nekatere presodilo za združljive s pravom Skupnosti, druge pa za nezdružljive.
Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC) No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001 (OJ L 270, 21.10.2003, p. 1).
Med številnimi nacionalnimi ukrepi, ki so bili priznani za združljive s pravom Skupnosti, so najprej ukrepi, ki se enako uporabljajo za vse objektivno primerljive položaje.
In Ritter-Coulais, the dispute before the national court concerned a couple who were German nationals and were employed in Germany, where they were liable to taxation, but who resided in France.
Razvoj in dejavnost primer v zadevi van Hilten-van der Heijden (sodba z dne 23. februarja 2006, C-513/03, ZOdl., str.
The Court was asked whether Mr and Mrs Ritter-Coulais could rely upon the provisions relating to freedom of movement for workers against the German tax authorities in order to have income losses resulting from their own use of the house in France which they owned and were living in taken into account.
I-1957) v zvezi z nacionalno zakonodajo, v skladu s katero je dediščina državljana, ki je umrl deset let po tem, ko je v tujino prenesel stalno prebivališče, obdavčena, kot da tega prenosa ne bi bilo, razen oprostitve davka na dediščine, ki ga naložijo druge države.
The Court replied that the situation of Mr and Mrs Ritter-Coulais, who worked in a Member State other than that of their actual place of residence, fell within the scope of Article 39 EC.
Sodišče je navedlo, da taka zakonodaja, ker predvideva enake pogoje obdavčitve dediščine za državljane, ki so prenesli stalno prebivališče v tujino, in za državljane, ki so ostali v zadevni državi članici, ne bi mogla odvrniti, da bi vlagali iz te države ali v to državo, niti zmanjšati vrednost dediščine državljanov, ki so prenesli stalno prebivališče v tujino.
N concerned the provisions of Netherlands tax law under which departure from national territory is treated as a disposal of shares, resulting in the payment of tax on increases in value at that date.
Različnega obravnavanja, ki obstaja med državljani zadevne države članice in državljani drugih držav, ni mogoče šteti za diskriminacijo, prepovedano s členom 56 ES, ker izhaja iz pristojnosti, ki jo imajo države članice, da določijo merila za porazdelitev davčne pristojnosti.
The main proceedings involved a Netherlands national who was resident in the Netherlands until he moved to the United Kingdom, where he would engage in no economic activity for a long time.
Tak primer je bil obravnavan tudi v zadevi Kerckhaert in Morres (sodba z dne 14. novembra 2006, C-513/04, še neobjavljena v ZOdl.) v zvezi z davčno zakonodajo, ki obdavčuje dividende na podlagi delnic družb s sedežem na nacionalnem ozemlju in dividende na podlagi delnic družb s sedežem v drugi državi članici po enaki davčni stopnji, ne da bi pri tem upoštevala pri viru odtegnjenega davka, ki je bil v tej drugi državi članici predhodno izveden na podlagi dohodnine.
In answer to the question whether this Netherlands national, who was the sole shareholder of three Netherlands companies, could rely upon the provisions relating to freedom of establishment against the Netherlands tax authorities in order to contest the use made of the disputed legislation in his regard, the Court, referring expressly to its judgment in Ritter-Coulais, stated that since the transfer of his residence N had fallen within the scope of Article 43 EC.
Sodišče je ugotovilo, da glede na davčno zakonodajo države rezidentstva položaj delničarja, ki prejme dividende, ni nujno različen samo zaradi tega, ker jih prejme od družbe s sedežem v drugi državi članici, ki pri izvrševanju svojih davčnih pristojnosti te dividende obdavči s pri viru odtegnjenim davkom. Ta zakonodaja torej ni v nasprotju s členom 56 ES.