natgillin/translations-raw huggingface dataset:
In such a case of unequal liability for a charge, the Court considers that the aid may derive from the fact that another category of economic operators with which the category subject to the charge is in direct competition is not liable for that charge and that, accordingly, in a system in which there are two directly competing distribution channels for medicines and in which the exemption of wholesale distributors seeks, in particular, to restore the balance of competition between the two distribution channels for medicines which, according to the legislature, are distorted by the imposition of public-service obligations on wholesale distributors alone it is the tax on direct sales itself and not some exemption which is separable from that tax that constitutes the aid measure in question.
I-1313) je šlo prvič za vprašanje, v katerem trenutku je mogoče šteti, da je proizvod dan v promet, ker je zastaralni rok pravic oškodovanca deset let od trenutka, ko je bil proizvod dan v promet, in drugič za to, ali je mogoče eno stranko nadomestiti z drugo, kadar je tožba zmotno vložena proti družbi, ki ni resnični proizvajalec proizvoda. Sodišče je presodilo, da je proizvod dan v promet takrat, ko je prišel iz postopka izdelave proizvajalca in je vstopil v postopek trženja, v katerem je v določeni obliki ponujen javnosti, da ga uporabi ali potroši.
The Court concluded that it should be accepted that a pharmaceutical laboratory required to pay such a contribution is entitled to plead that the fact that wholesale distributors are not liable for that contribution constitutes State aid, in order to obtain reimbursement of the part of the sums paid which corresponds to the economic advantage unfairly obtained by wholesale distributors in that regard, and in answer to the second question, the Court ruled, with reference to its caselaw on the procedural autonomy which, in the absence of Community rules governing the matter, is left to the domestic legal orders to ensure the protection of the rights which individuals derive from the direct eects of Community law and also to the dual limit relating to the need to comply with the principles of equivalence and eectiveness, that Community law does not preclude the application of rules of national law which make reimbursement of a mandatory contribution such as the tax at issue in the main proceedings subject to proof by the claimant seeking reimbursement that the advantage derived by wholesale distributors from their not being liable to pay that contribution exceeds the costs which they bear in discharging the public-service obligations imposed on them by the national rules and, in particular, that at least one of the so-called Altmark conditions 27is not satised.
Ni pomembno, ali proizvajalec proizvod proda neposredno uporabniku oziroma potrošniku in ali je bila ta prodaja opravljena prek enega ali več členov distribucijske verige. Če je eden od členov distribucijske verige tesno povezan s proizvajalcem, je posledica te povezave to, da je mogoče šteti, da je ta enota dejansko vključena v postopek izdelave zadevnega proizvoda, tako da če je tožba vložena proti družbi, za katero se zmotno šteje, da je proizvajalec proizvoda, je nacionalno pravo tisto, ki določi pogoje, pod katerimi se lahko ena stranka nadomesti z drugo, pri čemer zagotovi, da se spoštuje področje uporabe ratione personae navedene direktive, medtem ko je določitev kroga odgovornih oseb taksativna.
In Case C-368/04 Transalpine Ölleitung in Österreich (judgment of 5 October 2006, not yet published in the ECR), the Court had received a reference from the Verwaltungsgerichtshof (Austria) concerning the interpretation of the last sentence of Article 88(3) EC, which gave it the opportunity to conrm, and at the same time provide clarication of, a number of points on the role of the national courts in the implementation of the system of monitoring State aid, especially in a situation involving aid that is illegal on the ground that it is granted in breach of the obligation to notify aid laid down in that provision but is subsequently declared compatible with the common market by a Commission decision.
Sodišče je o vprašanju zakonitosti dveh posebnih oblik primerjalnega oglaševanja, ki obe temeljita na primerjavi cen, vendar pa v reklamnem sporočilu ni natančneje določeno, katero je primerjano blago, niti ustrezne cene, razsodilo, da navedena direktiva ne nasprotuje temu, da se primerjalno oglaševanje nanaša skupno na izbor proizvodov dnevne potrošnje, ki jih tržita obe konkurenčni verigi velikih trgovin, če oba navedena izbora obsegata posamezne proizvode, ki – gledano po parih – posamezno izpolnjujejo zahtevo primerljivosti, ki jo postavlja ta direktiva.
In accordance with a consistent line of decisions, the Court, first, ruled that the last sentence of Article 88(3) EC must be interpreted as meaning that it is for the national courts to safeguard the rights of individuals against possible disregard, by the national authorities, of the prohibition on putting aid into eect before the Commission has adopted a decision authorising that aid and emphasised, as it had done shortly beforehand in Joined Cases C-393/04 and C-41/05 Air Liquide Industries Belgium (judgment of 15 June 2006, not yet published in the ECR), that in doing so the national courts must take the Community interest fully into consideration, which precludes them from adopting a measure which would have the sole eect of extending the circle of recipients of the aid.
Poleg tega zahteva, da oglas „objektivno primerja“ značilnosti zadevnega blaga, ne zajema tega, da so primerjani proizvodi in cene, in sicer tako proizvodi in cene oglaševalca kot celota proizvodov in cen njegovih konkurentov, izrecno in izčrpno našteti v oglasnem sporočilu. Značilnosti tega blaga morajo vseeno biti„preverljive“, kar velja za njegovo ceno in za splošno raven cen verige velikih trgovin za njen izbor primerljivih proizvodov in za znesek prihrankov, ki jih lahko ustvari potrošnik, ki take proizvode kupuje pri eni in ne pri drugi od teh verig.
Second, the Court also recalled that a Commission decision declaring aid that has not been notied
Če elementi primerjave, na katerih temelji omemba značilnosti, niso našteti v primerjalnem oglasu, mora oglaševalec zlasti v vednost naslovnikom tega sporočila navesti, kje in kako se lahko ti brez težav seznanijo s temi elementi, da bi preverili njihovo pravilnost ali bi jo dali preveriti.
Proceedings compatible with the common market does not have the eect of regularising ex post facto implementing measures which, at the time of their adoption, were invalid because they had been taken in disregard of the prohibition laid down in the last sentence of Article 88(3) EC, since otherwise the direct eect of that provision would be impaired and the interests of individuals, which are to be protected by national courts, would be disregarded.
Razvoj in dejavnost ustvari potrošnik, ki nakupuje pri oglaševalcu in ne pri njegovih konkurentih, ne da bi individualiziralo splošne ravni cen, ki jih zaračunava vsak od navedenih konkurentov, in zneska prihrankov, ki jih je mogoče ustvariti z nakupi pri oglaševalcu in ne pri katerem od njegovih konkurentov.
In that regard, it is little consequence, according to the Court, that the Commission decision states that its assessment of the aid in question relates to a period preceding the adoption of the decision or that an application for reimbursement is made before or after adoption of the decision declaring the aid compatible with the common market, since that application relates to the unlawful situation resulting from the lack of notication.
V zadevi Mostaza Claro (sodba z dne 26. oktobra 2006, C-168/05, še neobjavljena v ZOdl.) je Sodišče moralo podati razlago Direktive 93/1331.
Referring, last, to the decided principle that the national courts must oer to individuals who are entitled to rely on disregard of the obligation to notify State aid the certain prospect that all appropriate conclusions will be drawn, in accordance with national law, with regard to both the validity of the acts giving eect to the aid and the recovery of financial support granted in disregard of that provision or possible interim measures, the Court ruled that, depending on what is possible under national law and the remedies available thereunder, a national court may, according to the case, be called upon to order recovery of unlawful aid from its recipients, even if that aid has subsequently been declared compatible with the common market by the Commission, or required to rule on an application for compensation for the damage caused by reason of the unlawful nature of such a measure.
O vprašanju, ali sme nacionalno sodišče, ki je prejelo predlog za razveljavitev arbitražne odločbe, ki ni bila ugodna za potrošnika in je bila izdana v arbitražnem postopku, ki je določen s pogojem v naročniški pogodbi za storitve mobilne telefonije, ki ga je treba šteti za nedovoljenega, temu predlogu ugoditi, čeprav se potrošnik pred arbitrom ni skliceval na to nedovoljenost, je Sodišče presodilo, da je treba navedeno direktivo razlagati tako, da zajema tudi to, da nacionalno sodišče presoja ničnost arbitražnega dogovora in odločbo razveljavi iz razloga, ker navedeni arbitražni dogovor vsebuje nedovoljeni pogoj, tudi če potrošnik te ničnosti ni uveljavljal v okviru arbitražnega postopka, ampak samo v okviru tožbe za razveljavitev.
Approximation of laws and uniform laws
To pomeni veliko oseb, ki jih je mogoče šteti za javnost v smislu Direktive 2001/19.
In this field, the Court had to turn its attention to various pieces of Community legislation.
Na področju prava znamk se zadržimo pri sodbi, izdani v zadevi BovemijVerzekeringen (sodba z dne 7. septembra 2006, C-108/05, še neobjavljena v ZOdl.), v kateri je natančneje določeno, katero ozemlje je treba upoštevati za presojo, ali je znak pridobil razlikovalni učinek z uporabo
The Court also held that the obligation to state reasons was complied with since the regulation clearly discloses the essential objective pursued by the institutions and it therefore cannot be required to contain a specic statement of reasons for each of the technical choices made.
Direktiva Sveta 93/13/EGS z dne 5. aprila 1993 o nedovoljenih pogojih v potrošniških pogodbah (UL L 95, str. 29).
Regulation (EC) No 261/2004 of the European Parliament and of the Council of 11 February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights, and repealing Regulation (EEC) No 295/91 (OJ L 46, 17.2.2004, p. 1).
Direktiva 2001/29/ES Evropskega parlamenta in Sveta z dne 22. maja 2001 o usklajevanju določenih vidikov avtorske in sorodnih pravic v informacijski družbi (UL L 167, str. 10).
Court of Justice objective pursued by the Community legislature, which is to strengthen the protection of passengers whose flights are cancelled or subject to a long delay.
Sodišče v smislu člena 3(3) Direktive 89/10433 v državi članici ali v skupini držav članic, ki imajo skupno zakonodajo o znamkah, kot je v obravnavanem primeru Beneluks (ki je v skladu s sodno prakso Sodišča izenačen z državo članico).
The Court found with regard to the principle of equal treatment that the obligations resulting from the regulation are not invalid even though such obligations are not imposed on other means of transport.
Sodišče je presodilo, da je za presojo o tem, ali razlogov za zavrnitev, ki so našteti v členu 3(1), od (a) do (d), navedene direktive, ni treba uporabiti, ker je bil pridobljen razlikovalni učinek z uporabo na podlagi njenega člena 3(3), upošteven zgolj položaj, ki vlada na tistem delu ozemlja zadevne države članice, kjer so bili ugotovljeni razlogi za zavrnitev.
Dierent modes of transport are not interchangeable and the situation of a passenger whose flight is cancelled or subject to a long delay is objectively dierent from that of a passenger using another means of transport.
Posledično uporaba izjeme od razlogov za zavrnitev iz člena 3(3) iste direktive predpostavlja, da je znamka z uporabo pridobila razlikovalni učinek na vsem delu ozemlja države članice ali na vsem delu ozemlja Beneluksa, na katerem obstaja razlog za zavrnitev.
Furthermore, the damage suered by passengers of air carriers in the event of cancellation of, or a long delay to, a flight is similar whatever the airline with which they have a contract and is unrelated to pricing policies.
Če gre za znamko, ki je sestavljena iz ene ali več besed uradnega jezika zadevne države članice, in razlogi za zavrnitev obstajajo le v enem od njenih jezikovnih območij, je treba dalje ugotoviti, da je znamka pridobila razlikovalni učinek v celotnem jezikovnem območju.
All airlines must accordingly be treated identically.
Ker znak, ki je bil obravnavan v tem primeru (EUROPOLIS), vsebuje nizozemski izraz (polis), je treba upoštevati tisti del Beneluksa, v katerem se govori nizozemsko.
Two judgments concerning Directive 85/374/EEC 29 are of particular interest.
Na tem področju je bila v eni zadevi obravnavana prepoved notranjih diskriminatornih davkov, v treh zadevah pa ureditev Skupnosti davka na dodano vrednost.
One relates to the possibility of transferring the producer’s liability to the supplier, the other to the moment at which a product is put into circulation.
V združenih zadevah Nádasdi (sodba z dne 5. oktobra 2006, C-290/05 in C-333/05, še neobjavljena v ZOdl.) je Sodišče za nezdružljivega s pravom Skupnosti razglasilo madžarski davek na registracijo, ker s tem, da se uporablja za rabljena vozila, uvožena iz drugih držav članic, ne da bi se upoštevalo zmanjšanje njihove vrednosti, ta vozila bremeni bolj kot enakovrstna rabljena vozila, ki so že bila registrirana na Madžarskem in ki so bila že obdavčena z istim davkom ob prvi registraciji.
In Case C-402/03 Skov and Bilka [2006] ECR I-199, the Court was asked whether Directive 85/734/EEC precludes a national rule under which a supplier bears unlimited responsibility for the producer’s no-fault liability under the directive.
Sodišče je s preučitvijo zadevnega davka glede na prepoved notranjih diskriminatornih davkov na izdelke, ki izvirajo iz drugih držav članic, ki je določena v členu 90 ES, primerjalo učinke navedenega davka v zvezi z rabljenimi vozili, uvoženimi iz druge države članice, z davki, ki bremenijo istovrstno vozilo iz Madžarske.
After stating that the directive introduces no-fault liability and imposes it on the producer, and that the directive seeks to achieve complete harmonisation in the matters regulated by it, the Court reached the conclusion that the determination of the class of persons liable must be regarded as exhaustive.
Ugotovilo je, da to vozilo, od katerega je bil plačan davek glede na stanje novega vozila, s časom izgubi del tržne vrednosti in da se znesek davka, ki je vštet v preostalo vrednost vozila, sorazmerno zmanjša.
Since the directive provides for the supplier to be liable only in the case where the producer cannot be identied, national legislation laying down that the supplier is to be answerable directly to injured persons for defects in a product extends the class of persons liable and is therefore not permissible.
Nasprotno je vozilo določenega modela, letnika, kilometrine in drugih podobnih lastnosti, ki je bilo kupljeno rabljeno v drugi državi članici, predmet davka, ne da bi bil ta sorazmerno zmanjšan glede na zmanjšanje vrednosti vozila, tako da je bolj obdavčeno.
With regard to fault-based liability of producers, on the other hand, the Court held that the directive does not prevent a national rule under which the supplier is answerable without restriction for the fault-based liability of the producer, since the system of rules put in place by the directive does not preclude the application of other systems of contractual or noncontractual liability based on other grounds, such as fault or a warranty in respect of latent defects.
Sodišče je iz tega sklepalo, da člen 90 ES nalaga, naj se upošteva zmanjšanje vrednosti rabljenih vozil, ki so predmet davka.
It is unimportant whether the product is sold directly by the producer to the user or to the consumer or whether that sale is carried out using one or more links in a distribution chain.
V zadevi Stichting Kinderopvang Enschede (sodba z dne 9. februarja 2006, C-415/04, ZOdl., str.
Accordingly, when one of the links in the distribution chain is closely connected to the producer, that connection can have the eect that that entity is to be regarded as involved in the manufacturing process of the product concerned.
I-1385) se je Sodišče izreklo o oprostitvi davka na dodano vrednost (v nadaljevanju: DDV) za dejavnosti v javnem interesu, ki so določene v členu 13(A)(1)(g) in (h) Šeste direktive 77/38834, in sicer za dejavnosti, ki so tesno povezane s socialnim skrbstvom in
When an action is brought against a company mistakenly considered to be the producer of a product, it is for national law to determine the conditions in accordance with which
Prva direktiva Sveta 89/104/EGS z dne 21. decembra 1988 o približevanju zakonodaje držav članic v zvezi z blagovnimi znamkami (UL 1989, L 40, str. 1).
Council Directive 85/374/EEC of 25 July 1985 on the approximation of the laws, regulations and administrative provisions of the Member States concerning liability for defective products (OJ L 210, 7.8.1985, p. 25).
Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, str. 1), kot je bila spremenjena z Direktivo Sveta 95/7 z dne 10. aprila 1995 (UL L 102, str. 18).
Proceedings one party may be substituted for another, while ensuring that due regard is had to the personal scope of Directive 85/374/EEC, whose determination of the class of persons liable is exhaustive.
Na koncu temeljni namen teh storitev ne sme biti ta, da organizacija pridobi dodatni prihodek z opravljanjem transakcij, ki neposredno konkurirajo transakcijam komercialnih podjetij, ki so zavezana plačilu davka.
In Case C-356/04 Lidl Belgium (judgment of 19 September 2006, not yet published in the ECR), the Court was required to interpret Directive 84/450/EEC 30 in relation to comparative advertising.
V zadevah University of Hudderseld in Halifax in drugi (sodbi z dne 21. februarja 2006, C223/03, ZOdl., str. I-1751, in C-255/02, ZOdl., str.
The Court was asked whether two specic forms of comparative advertising are legitimate, both founded on a price comparison without the advertisement specifying the goods compared and the corresponding prices.
I-1609) je Sodišče razglasilo, da so na področju davka na dodano vrednost transakcije dobave blaga ali storitev in gospodarska dejavnost v smislu omenjene Šeste direktive, kadar izpolnijo objektivna merila, na katerih temeljijo ti pojmi.
First, the Court held that the directive does not preclude comparative advertising from relating collectively to selections of basic consumables sold by two competing chains of stores insofar as those selections each consist of individual products which, when viewed in pairs, individually satisfy the requirement of comparability laid down by the directive.
S pridržkom primerov davčne utaje je vprašanje, ali je zadevna transakcija izvedena z edinim ciljem pridobiti davčno ugodnost, popolnoma nepomembna.
Nor does the requirement that the advertising ‘objectively compares’ the features of the goods at issue signify that the products and prices compared, that is to say both those of the advertiser and those of all of his competitors involved in the comparison, must be expressly and exhaustively listed in the advertisement.
Sodišče je na podlagi vprašanj, ki so bila zastavljena v zgoraj navedeni zadevi Halifax in drugi, vseeno lahko dodalo, da se načelo prepovedi zlorabe, to je transakcij, ki se ne izvedejo v okviru normalnih komercialnih transakcij, ampak samo z namenom z zlorabo pridobiti ugodnosti, predvidene s pravom Skupnosti, uporablja tudi na področju DDV.
The features of those goods must, however, be veriable, a requirement which is met by their prices, by the general level of the prices charged by a chain of stores in respect of its selection of comparable products and by the amount liable to be saved by consumers who purchase such products from one chain rather than the other.
Posledično davčni zavezanec ne more odbiti plačanega vstopnega davka, kadar transakcije, na katerih temelji ta pravica, pomenijo zlorabo.V zvezi s tem je Sodišče natančneje odločilo, da obstoj zlorabe na področju DDV predpostavlja izpolnitev dveh pogojev.
In cases where the details of the comparison which form the basis for the mention of a feature are not set out in the comparative advertising, the advertiser must indicate, in particular for the attention of the persons to whom the advertisement is addressed, where and how they may readily examine those details with a view to verifying their accuracy or to having it veried.
Po eni strani morajo imeti sporne transakcije za rezultat pridobitev davčne ugodnosti, katere dodelitev bi nasprotovala cilju, ki ga te določbe zasledujejo, čeprav so bili pogoji, predvideni v Šesti direktivi in nacionalni zakonodaji, ki prenaša to direktivo, formalno izpolnjeni.
Second, comparative advertising claiming that the advertiser’s general price level is lower than his main competitors’, where the comparison has related to a sample of products, may be misleading when the advertisement (i) does not reveal that the comparison related only to such a sample and not to all the advertiser’s products, (ii) does not identify the details of the comparison made or inform the persons to whom it is addressed of the information source where such identication is possible, or (iii) contains a collective reference to a range of amounts that may be saved by consumers who make their purchases from the advertiser rather than from his competitors without specifying individually the general level of the prices charged, respectively, by each of those competitors and the amount that consumers are liable to save by making their purchases from the advertiser rather than from each of the competitors.
Po drugi strani bi moralo tudi iz vrste objektivnih dejavnikov izhajati, da imajo sporne transakcije za temeljni cilj pridobiti davčno ugodnost, ker prepoved zlorabe ni upoštevna, kadar bi sporne transakcije lahko imele drug temelj.
In Case C-168/05 Mostaza Claro (judgment of 26 October 2006, not yet published in the ECR), the Court was required to interpret Directive 93/13/EEC 31.
V tem kontekstu dalje opozarjamo na tretjo sodbo, ki je bila izdana istega dne v zadevi BUPA Hospitals in Goldsborough Developments (sodba z dne 21. februarja 2006, C-419/02, ZOdl., str.
It was asked whether, where an action has been brought before a national court for annulment of an arbitration award against the consumer made following arbitration proceedings which were required by a clause, contained in a mobile telephone contract, that has to be classied as unfair,
I-1685), v kateri je Sodišče presodilo, da se člen 10(2), drugi pododstavek, Šeste direktive, ki določa, da obveznost obračuna davka nastane takrat, kadar se plačilo izvrši, ne da bi bilo blago dobavljeno ali storitev opravljena, ne uporablja za plačila na račun, izvršena za dobave blaga ali za storitve, ki še niso jasno opredeljene.
Council Directive 84/450/EEC of 10 September 1984 relating to the approximation of the laws, regulations and administrative provisions of the Member States concerning misleading and comparative advertising, as amended by Directive 97/55/EC of the European Parliament and of the Council of 6 October 1997 (OJ L 250, 19.9.1984, p. 17).
V zadevi Banca popolare di Cremona (sodba z dne 3. oktobra 2006, C-475/03, še neobjavljena v ZOdl.) je Sodišče presodilo, da je italijanski regionalni davek na proizvodne dejavnosti (v nadaljevanju: IRAP) združljiv s Šesto direktivo 77/388, zlasti z njenim členom 33, ki državam članicam prepoveduje uvedbo ali ohranitev davčnih sistemov, ki imajo značaj prometnega davka.
Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts (OJ L 95, 21.4.1993, p. 29).
Da je prišlo do tega sklepa, je Sodišče primerjalo značilnosti tega davka z značilnostmi DDV.