text:
18.3.2000 FI Euroopan yhteisöjen virallinen lehti C 79/41
 – kumoaa siltä osin kuin on tarpeen kantajien sopimusten – velvoittaa vastaajan maksamaan kantajalle korvauksena
 oikeudellisen määrittelyn, koska heistä jokaisen kohdalla aineellisesta vahingosta ja henkisestä kärsimyksestä ensim-
 kyse on todellisuudessa muuhun henkilöstöön sovelletta- mäisen oikeusasteen tuomioistuimen asianmukaiseksi kat-
 vien palvelussuhteen ehtojen 2 artiklan a kohdan perusteel- soman summan;
 la tehdyn sopimuksen uusimisesta samojen ehtojen 8 artik-
 lan viimeisen kohdan mukaisesti toistaiseksi,
 – velvoittaa vastaaja korvaamaan oikeudenkäyntikulut.
 – kumoaa kantajien tekemien valitusten hylkäämisestä impli-
 siittisesti tehdyn päätöksen ja
 Oikeudelliset perusteet ja pääasialliset perustelut
 – velvoittaa vastaajan korvaamaan oikeudenkäyntikulut.
 Kantaja toteaa ensinnäkin, että riidanalaista päätöstä ei ole
 Oikeudelliset perusteet ja pääasialliset perustelut perusteltu millään tavalla, minkä vuoksi henkilöstösääntöjen
 25 artiklan 2 kohtaa on rikottu.
 Oikeudelliset perusteet ja pääasialliset perustelut vastaavat
 asian T-137/99 (1) kantajien esittämiä perusteita ja perusteluja. Kantaja väittää lisäksi, että patere legem quam ipse fecisti-peri-
 aatetta (viranomaisten toimet sitovat niitä niiden myö-
 hemmässä toiminnassa) on rikottu siltä osin kuin riidanalai-
 (1) EYVL C 246, 28.8.1999, s. 38. sessa päätöksessä ei ole noudatettu niitä sääntöjä, jotka Cedefo-
 pin johtaja oli itse antanut 12.10.1992 tekemässään
 päätöksessä, joka koski sääntöjä ja arviointiperusteita Cedefo-
 pin toimihenkilöiden ylentämisessä.
 David Crabben 24.1.2000 Euroopan ammatillisen koulu-
 tuksen kehittämiskeskusta (Cedefop) vastaan nostama
 kanne
 (Asia T-21/00) ”A”:n 27.1.2000 Euroopan yhteisöjen komissiota vastaan
 nostama kanne
 (2000/C 79/85)
 (Asia T-23/00)
 (Oikeudenkäyntikieli: ranska) (2000/C 79/86)
 David Crabbe, kotipaikka Thessaloniki (Kreikka) on nostanut
 24.1.2000 Euroopan yhteisöjen ensimmäisen oikeusasteen (Oikeudenkäyntikieli: ranska)
 tuomioistuimessa kanteen Euroopan ammatillisen koulutuk-
 sen kehittämiskeskusta vastaan. Kantajan edustaja on asianajaja
 Marc-Albert Lucas, Liège, prosessiosoite Luxemburgissa on ”A”, kotipaikka Saint-Hubert (Belgia) on nostanut 27.1.2000
 asianajotoimisto Thewes et Reuter, 33, rue des Capucins. Euroopan yhteisöjen ensimmäisen oikeusasteen tuomioistui-
 messa kanteen Euroopan yhteisöjen komissiota vastaan. Kanta-
 jan edustajana on asianajaja Lucas Vogel, Bryssel, prosessiosoi-
 Kantaja vaatii, että ensimmäisen oikeusasteen tuomioistuin te Luxemburgissa on asianajotoimisto Christian Kremer, 6, rue
 Heinrich Heine.
 – kumoaa Cedefopin johtajan päätöksen jättää kantaja
 ylentämättä palkkaluokkaan A5 tai LA5 vuoden 1998
 ylentämiskierroksella; päätös on seurausta johtajan Kantaja vaatii, että ensimmäisen oikeusasteen tuomioistuin:
 12.5.1999 päivätystä kirjeestä, jossa julkaistiin ylennettä-
 vien virkamiesten luettelo;
 – kumoaa nimenomaisen 4.11.1999 tehdyn päätöksen (joka
 annettiin tiedoksi 28.10.1999), jolla hylättiin kantajan
 – kumoaa Cedefopin johtajan implisiittisen päätöksen hylätä
 22.9.1999 tekemä valitus nimittävälle viranomaiselle; vali-
 kantajan 14.6.1999 tekemä valitus tästä ensimmäisestä
 tuksessa riitautettiin nimittävän viranomaisen 23.4.1999
 päätöksestä; implisiiittinen päätös on katsottava tehdyksi
 tekemä päätös, jolla kantaja pantiin viralta ilman van-
 14.10.1999 henkilöstösääntöjen 90 artiklan 2 kohdan
 huuseläkeoikeuden alentamista tai poistamista;
 2 alakohdan perusteella, koska vastausta tähän valitukseen
 ei annettu neljän kuukauden kuluessa valituksen tekemi-
 sestä; – velvoittaa vastaajan korvaamaan oikeudenkäyntikulut.


type: caselaw

jurisdiction: EU

text:
 10.12.2005
 ET
 Euroopa Liidu Teataja
 C 315/7
 EUROOPA KOHTU
 (kuues koda)
 20. oktoobri 2005. aasta otsus
 kohtuasjas C-505/04: Euroopa Ühenduste Komisjon versus Suurbritannia ja Põhja-Iiri Ühendkuningriik (1)
 (Liikmesriigi kohustuste rikkumine - Direktiiv 2001/19/EÜ - Diplomite, tunnistuste ja muude kvalifikatsiooni tõendavate dokumentide vastastikune tunnustamine - Üldõde, hambaarst, veterinaar, ämmaemand, arhitekt, farmatseut ja arst - Ettenähtud tähtajal ülevõtmata jätmine - Gibraltar)
 (2005/C 315/12)
 Kohtumenetluse keel: inglise
 Kohtuasjas C-505/04: Euroopa Ühenduste Komisjon (esindaja: H. Støvlbæk) v. Suurbritannia ja Põhja-Iiri Ühendkuningriik (esindaja: S. Nwaokolo), mille esemeks on EÜ artikli 226 alusel 8. detsembril 2004. aastal esitatud liikmesriigi kohustuste rikkumise hagi, tegi Euroopa Kohus (kuues koda), koosseisus: kuuenda koja esimehe ülesannetes J. P. Puissochet, kohtunikud S. von Bahr ja A. Borg Barthet (ettekandja); kohtujurist A. Tizzano, kohtusekretär R. Grass, 20. oktoobril 2005 otsuse, mille resolutiivosa on järgmine:
 1.
 Kuna Suurbritannia ja Põhja-Iiri Ühendkuningriik ei ole vastu võtnud Euroopa Parlamendi ja nõukogu 14. mai 2001. aasta direktiivi 2001/19/EÜ, millega muudetakse nõukogu direktiive 89/48/EMÜ ja 92/51/EMÜ kutsekvalifikatsiooni tunnustamise üldsüsteemi kohta ja nõukogu direktiive 77/452/EMÜ, 77/453/EMÜ, 78/686/EMÜ, 78/687/EMÜ, 78/1026/EMÜ, 78/1027/EMÜ, 80/154/EMÜ, 80/155/EMÜ, 85/384/EMÜ, 85/432/EMÜ, 85/433/EMÜ ja 93/16/EMÜ, mis käsitlevad üldõdede, hambaarstide, veterinaaride, ämmaemandate, arhitektide, farmatseutide ja arstide kutsealasid, ülevõtmiseks vajalikke õigus- ja haldusnorme seonduvalt Gibraltariga, siis on Suurbritannia ja Põhja-Iiri Ühendkuningriik rikkunud talle selle direktiivist tulenevaid kohustusi.
 2.
 Mõista kohtukulud välja Suurbritannia ja Põhja-Iiri Ühendkuningriigilt.
 (1) ELT C 31, 5.2.2005.


type: contracts

text:
 Avis juridique important
 |
 21995A0426(15)
 Aftale i form af brevveksling mellem Det Europæiske Fællesskab og Mongoliet om ændring af aftalen mellem Det Europæiske Økonomiske Fællesskab og Mongoliet om handel med tekstilvarer for at tage hensyn til Republikken Finlands, Kongeriget Sveriges og Republikken Østrigs forudsete tiltrædelse af Den Europæiske Union - Noteudveksling ikke officiel oversættelse
 EF-Tidende nr. L 094 af 26/04/1995 s. 0285 - 0305 EF-Tidende nr. L 094 af 26/04/1995 s. 0285 - 0305
 AGREEMENT in the form of an exchange of letters between the European Community and Mongolia amending the Agreement between the European Economic Community and Mongolia on trade in textile products to take into account the expected accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union Letter from the Council of the European Union Sir,1. I have the honour to refer to the Agreement between the European Economic Community and Mongolia on trade in textile products initialled on 22 January 1993.2. In order to take into account the expected accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union on 1 January 1995, the European Community considers that the following amendments should be made to the Agreement between the European Economic Community and Mongolia on trade in textile products:2.1. The following text is added after Article 8, paragraph 2:'For the purposes of applying the provisions of paragraph 2 in the year 1995, the preceding year's total imports from all third countries shall be calculated on the basis of imports into the Community as constituted on 31 December 1994 and of imports into Austria, Finland and Sweden. Trade between the Community, Austria, Finland and Sweden, or between Austria, Finland and Sweden shall be excluded from this total.`2.2. Figures in Annex II which set out the quantitative limits for exports from Mongolia to the European Union are to be replaced by limits for the enlarged Community as set out in Appendix I to this letter.2.3. Article 14, paragraph 2, subparagraph 2, second indent of Protocol A, Title IV should be amended as follows:'- two letters identifying the intended Member State of customs clearance as follows:AT = AustriaBL = BeneluxDE = Federal Republic of GermanyDK = DenmarkEL = GreeceES = SpainFI = FinlandFR = FranceGB = United KingdomIE = IrelandIT = ItalyPT = PortugalSE = Sweden`2.4. The Annex to Protocol A setting out the model of the certificate of origin is replaced by Appendix II to this letter.2.5. The Annex to Protocol A setting out the model of the export licence is replaced by Appendix III to this letter.2.6. The Annex to Protocol B setting out the model of the certificate applicable to certain cottage industry and folklore products is replaced by Appendix IV to this letter.2.7. Figures in the Annex to Protocol C which set out the quantitative limits for economic outward processing operations are to be replaced by limits for the enlarged Community as set out in Appendix V to this letter.2.8. Should one or more acceding countries not join the European Union the adjustments calculated for this or these countries shall be deducted from the 'Adjusted limits 1995, 1996 and 1997` set out in Appendices I and V to this letter and the respective amendments mentioned under point 2.3 shall not enter into force.2.9. Notwithstanding the modifications referred to under points 2.4, 2.5 and 2.6, during a transitional period that will end on 30 June 1995, the competent authorities of Mongolia shall be authorized to continue issuing the forms that were in use in 1994.2.10. Should inaccuracies appear in the trade figures used to establish the adjustments contained in Appendices I and V, technical revisions of these adjustments will be made following consultations and provided that the request for consultations is made not later than 28 February 1995.3. I should be obliged if you could kindly confirm the acceptance of your Government of the foregoing. Should this be the case, this Agreement in the form of an exchange of letters shall enter into force on the first day of the month following the day on which the Parties have notified each other that the legal procedures necessary to this end have been completed. In the meantime, it shall be applied provisionally from 1 January 1995 on the conditions to be specified in an exchange of notes (see Appendix VI).Please accept, Sir, the assurance of my highest consideration.For the Council of the European UnionAppendix I ANNEX II COMMUNITY QUANTITATIVE LIMITS >TABELPOSITION>Appendix II >REFERENCE TIL EN FILM>Appendix III >REFERENCE TIL EN FILM>Appendix IV >REFERENCE TIL EN FILM>Appendix V ANNEX TO PROTOCOL C OUTWARD PROCESSING TRAFFIC Community quantitative limits >TABELPOSITION>Appendix VI Exchange of notes The Directorate-General for External Economic Relations of the Commission of the European Communities presents its compliments to the Mission of Mongolia to the European Communities and has the honour to refer to the Agreement on trade in textile products between Mongolia and the European Economic Community initialled on 22 January 1993, as amended by the exchange of letters initialled on (date of initialling).The Directorate-General wishes to inform the Mission of Mongolia that whilst awaiting the completion of the necessary procedures for the conclusion and coming into force of the amended Agreement, the European Community is prepared to allow the provisions of the Agreement to apply de facto from 1 January 1995. This is on the understanding that either Party may at any time terminate this de facto application of the amended Agreement provided that one hundred and twenty days notice is given.The Directorate-General for External Economic Relations would be grateful if the Mission of Mongolia would confirm its agreement to the foregoing.The Directorate-General for External Economic Relations of the Commission of the European Communities avails itself of this opportunity to renew to the Mission of Mongolia to the European Communities the assurance of its highest consideration.The Mission of Mongolia to the European Communities presents its compliments to the Directorate-General for External Economic Relations of the Commission of the European Communities and has the honour to refer to the note of the Directorate-General of (date of note verbale) regarding the Agreement on trade in textile products between Mongolia and the European Economic Community initialled on 22 January 1993, as amended by the exchange of letters initialled on (date of initialling).The Mission of Mongolia wishes to confirm to the Directorate-General that whilst awaiting the completion of the necessary procedures for the conclusion and coming into force of the adapted Agreement, the Government of Mongolia is prepared to allow the provisions of the Agreement to apply de facto from 1 January 1995. This is on the understanding that either Party may at any time terminate this de facto application of the adapted Agreement provided that one hundred and twenty days notice is given.The Mission of Mongolia to the European Communities avails itself of this opportunity to renew to the Directorate-General for External Economic Relations of the Commission of the European Communities the assurance of its highest consideration.Letter from the Government of Mongolia Sir,I have the honour to acknowledge receipt of your letter of . . . which reads as follows:'Sir,1. I have the honour to refer to the Agreement between the European Economic Community and Mongolia on trade in textile products initialled on 22 January 1993.2. In order to take into account the expected accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union on 1 January 1995, the European Community considers that the following amendments should be made to the Agreement between the European Economic Community and Mongolia on trade in textile products:2.1. The following text is added after Article 8, paragraph 2:"For the purposes of applying the provisions of paragraph 2 in the year 1995, the preceding year's total imports from all third countries shall be calculated on the basis of imports into the Community as constituted on 31 December 1994 and of imports into Austria, Finland and Sweden. Trade between the Community, Austria, Finland and Sweden, or between Austria, Finland and Sweden shall be excluded from this total."2.2. Figures in Annex II which set out the quantitative limits for exports from Mongolia to the European Union are to be replaced by limits for the enlarged Community as set out in Appendix I to this letter.2.3. Article 14, paragraph 2, subparagraph 2, second indent of Protocol A, Title IV should be amended as follows:"- two letters identifying the intended Member State of customs clearance as follows:AT = AustriaBL = BeneluxDE = Federal Republic of GermanyDK = DenmarkEL = GreeceES = SpainFI = FinlandFR = FranceGB = United KingdomIE = IrelandIT = ItalyPT = PortugalSE = Sweden"2.4. The Annex to Protocol A setting out the model of the certificate of origin is replaced by Appendix II to this letter.2.5. The Annex to Protocol A setting out the model of the export licence is replaced by Appendix III to this letter.2.6. The Annex to Protocol B setting out the model of the certificate applicable to certain cottage industry and folklore products is replaced by Appendix IV to this letter.2.7. Figures in the Annex to Protocol C which set out the quantitative limits for economic outward processing operations are to be replaced by limits for the enlarged Community as set out in Appendix V to this letter.2.8. Should one or more acceding countries not join the European Union the adjustments calculated for this or these countries shall be deducted from the "Adjusted limits 1995, 1996 and 1997" set out in Appendices I and V to this letter and the respective amendments mentioned under point 2.3 shall not enter into force.2.9. Notwithstanding the modifications referred to under points 2.4, 2.5 and 2.6, during a transitional period that will end on 30 June 1995, the competent authorities of Mongolia shall be authorized to continue issuing the forms that were in use in 1994.2.10. Should inaccuracies appear in the trade figures used to establish the adjustments contained in Appendices I and V, technical revisions of these adjustments will be made following consultations and provided that the request for consultations is made not later than 28 February 1995.3. I should be obliged if you could kindly confirm the acceptance of your Government of the foregoing. Should this be the case, this Agreement in the form of an exchange of letters shall enter into force on the first day of the month following the day on which the Parties have notified each other that the legal procedures necessary to this end have been completed. In the meantime, it shall be applied provisionally from 1 January 1995 on the conditions to be specified in an exchange of notes (see Appendix VI).Please accept, Sir, the assurance of my highest consideration.`I have the honour to confirm that my Government is in agreement with the contents of your letter.Please accept, Sir, the assurance of my highest consideration.For the Government of MongoliaAppendix I ANNEX II COMMUNITY QUANTITATIVE LIMITS >TABELPOSITION>Appendix II >REFERENCE TIL EN FILM>Appendix III >REFERENCE TIL EN FILM>Appendix IV >REFERENCE TIL EN FILM>Appendix V ANNEX TO PROTOCOL C OUTWARD PROCESSING TRAFFIC Community quantitative limits >TABELPOSITION>Appendix VI Exchange of notes The Directorate-General for External Economic Relations of the Commission of the European Communities presents its compliments to the Mission of Mongolia to the European Communities and has the honour to refer to the Agreement on trade in textile products between Mongolia and the European Economic Community initialled on 22 January 1993, as amended by the exchange of letters initialled on (date of initialling).The Directorate-General wishes to inform the Mission of Mongolia that whilst awaiting the completion of the necessary procedures for the conclusion and coming into force of the amended Agreement, the European Community is prepared to allow the provisions of the Agreement to apply de facto from 1 January 1995. This is on the understanding that either Party may at any time terminate this de facto application of the amended Agreement provided that one hundred and twenty days notice is given.The Directorate-General for External Economic Relations would be grateful if the Mission of Mongolia would confirm its agreement to the foregoing.The Directorate-General for External Economic Relations of the Commission of the European Communities avails itself of this opportunity to renew to the Mission of Mongolia to the European Communities the assurance of its highest consideration.The Mission of Mongolia to the European Communities presents its compliments to the Directorate-General for External Economic Relations of the Commission of the European Communities and has the honour to refer to the note of the Directorate-General of (date of note verbale) regarding the Agreement on trade in textile products between Mongolia and the European Economic Community initialled on 22 January 1993, as amended by the exchange of letters initialled on (date of initialling).The Mission of Mongolia wishes to confirm to the Directorate-General that whilst awaiting the completion of the necessary procedures for the conclusion and coming into force of the adapted Agreement, the Government of Mongolia is prepared to allow the provisions of the Agreement to apply de facto from 1 January 1995. This is on the understanding that either Party may at any time terminate this de facto application of the adapted Agreement provided that one hundred and twenty days notice is given.The Mission of Mongolia to the European Communities avails itself of this opportunity to renew to the Directorate-General for External Economic Relations of the Commission of the European Communities the assurance of its highest consideration.


text:
 Avis juridique important
 |
 22000A0304(01)
 Συμφωνία υπό μορφή ανταλλαγής επιστολών μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Δημοκρατίας της Μάλτας που τροποποιεί τη συμφωνία σύνδεσης
 Επίσημη Εφημερίδα αριθ. L 059 της 04/03/2000 σ. 0008 - 0009
 ΣΥΜΦΩΝΙΑ ΥΠΟ ΜΟΡΦΗ ΑΝΤΑΛΛΑΓΗΣ ΕΠΙΣΤΟΛΩΝμεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Δημοκρατίας της Μάλτας που τροποποιεί τη συμφωνία σύνδεσηςA. Επιστολή της ΚοινότηταςΒρυξέλλες, 23 Φεβρουαρίου 2000.Κύριε,Έχω την τιμή να αναφερθώ στο εμπορικό καθεστώς εισαγωγών κλωστοϋφαντουργικών προϊόντων καταγωγής Μάλτας στην Κοινότητα, που καθορίζονται στο άρθρο 2 του παραρτήματος Ι της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας, όπως τροποποιήθηκε από το άρθρο 5 του πρόσθετου πρωτοκόλλου της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας που υπεγράφη στις 27 Οκτωβρίου 1977. Για να επιτευχθεί η πλήρης ελευθέρωση των εισαγωγών κλωστοϋφαντουργικών προϊόντων από τη Μάλτα στο πλαίσιο τόσο της ολοκλήρωσης του πρώτου σταδίου της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας όσο και των προσπαθειών ελευθέρωσης που κατέβαλε η Κοινότητα έναντι των μεσογειακών χωρών, συμφωνείται να καταργηθούν οι δασμολογικές οροφές του άρθρου 2 του παραρτήματος Ι της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Κοινότητας και της Μάλτας.Παρακαλώ να μου επιβεβαιώσετε ότι η κυβέρνησή σας συμφωνεί με το περιεχόμενο της παρούσας επιστολής.Με εξαιρετική εκτίμηση,Για το Συμβούλιο της Ευρωπαϊκής Ένωσης>PIC FILE= "L_2000059EL.000802.EPS">B. Επιστολή της ΜάλταςΒρυξέλλες, 23 Φεβρουαρίου 2000.Κύριε,Έχω την τιμή να σας γνωρίσω ότι έλαβα σημερινή επιστολή σας η οποία έχει ως εξής: "Έχω την τιμή να αναφερθώ στο εμπορικό καθεστώς εισαγωγών κλωστοϋφαντουργικών προϊόντων καταγωγής Μάλτας στην Κοινότητα, που καθορίζονται στο άρθρο 2 του παραρτήματος Ι της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας, όπως τροποποιήθηκε από το άρθρο 5 του πρόσθετου πρωτοκόλλου της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας που υπεγράφη στις 27 Οκτωβρίου 1977. Για να επιτευχθεί η πλήρης ελευθέρωση των εισαγωγών κλωστοϋφαντουργικών προϊόντων από τη Μάλτα στο πλαίσιο τόσο της ολοκλήρωσης του πρώτου σταδίου της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Οικονομικής Κοινότητας και της Μάλτας όσο και των προσπαθειών ελευθέρωσης που κατέβαλε η Κοινότητα έναντι των μεσογειακών χωρών, συμφωνείται να καταργηθούν οι δασμολογικές οροφές του άρθρου 2 του παραρτήματος Ι της συμφωνίας σύνδεσης μεταξύ της Ευρωπαϊκής Κοινότητας και της Μάλτας.Παρακαλώ να μου επιβεβαιώσετε ότι η κυβέρνησή σας συμφωνεί με το περιεχόμενο της παρούσας επιστολής."Έχω την τιμή να σας επιβεβαιώσω ότι η κυβέρνησή μου συμφωνεί με το περιεχόμενο της επιστολής σας.Με εξαιρετική εκτίμηση,Για την κυβέρνηση της Δημοκρατίας της Μάλτας>PIC FILE= "L_2000059EL.000901.EPS">


type: other

text:
Ikke sagkyndige dommere i to skattesager
 Højesteret har stadfæstet to kendelser fra landsretterne om, at retten under hovedforhandling af to forskellige skattesager ikke skulle tiltrædes af 2 sagkyndige dommere efter reglen i retsplejelovens § 20.
 12. oktober 2018 Af Robert Thomas Andersen
 Reglerne om sagkyndige dommere
 Når en civil sag behandles ved domstolene, er udgangspunktet, at sagen alene behandles af juridiske dommere.
 Det fremgår dog af retsplejelovens § 20, at retten kan bestemme, at retten under hovedforhandlingen af sagen skal tiltrædes af 2 sagkyndige medlemmer. Betingelsen er, at fagkundskab skønnes at være af betydning for sagen.
 Højesteret har ikke tidligere forholdt sig til, hvornår der i en skatte- eller afgiftssag kan være grundlag for at lade retten tiltræde af sagkyndige medlemmer.
 Det har Højesteret nu gjort ved to kendelser af 14. september 2018.
 Kendelserne vedrørte to sager, som verserer ved henholdsvis Vestre Landsret og Østre Landsret som 1. instans. I begge sager havde de involverede virksomheder anmodet om, at retten blev tiltrådt af sagkyndige medlemmer.
 Sagen ved Vestre Landsret angår, om et forbrændingsanlæg er omfattet af kulafgiftsloven og kuldioxidafgiftsloven i de omhandlede perioder, om der kan opgøres en negativ afgiftspligtig mængde, og om der er hjemmel til at udbetale et herved beregnet negativt afgiftstilsvar til selskabet. Forbrændingsanlægget anførte til støtte for anmodningen om sagkyndige dommere bl.a., at den bevismæssige vurdering og den juridiske fortolkning af reglerne, som skal foretages i sagen, kræver teknisk viden om driften af et forbrændingsanlæg.
 Sagen ved Østre Landsret er en transfer pricing sag, som angår, hvorvidt et selskabs koncerninterne afregningspriser har været i overensstemmelse med armslængdeprincippet i ligningslovens § 2, stk. 1. Sagens hovedspørgsmål er, om afskrivninger på goodwill skal indgå som en omkostning i forbindelse med fastlæggelsen af selskabets driftsresultat ved sammenligningen med uafhængige selskabers driftsresultat. Selskabet anførte til støtte for anmodningen om sagkyndige dommere bl.a., at sagen vedrører komplekse regnskabsmæssige regler, principper, metoder og praksis og et omfattende regnskabsmateriale og vil kræve en høj regnskabsteknisk indsigt.
 Vestre Landsret og Østre Landsret tog ikke anmodningerne om deltagelse af sagkyndige dommere til følge. Landsretternes kendelser herom blev kæret til Højesteret. De involverede virksomheder havde anmodet om, at sagerne blev sambehandlet i Højesteret.
 Højesterets kendelser
 Højesteret har ved to kendelser af 14. september 2018 stadfæstet kendelserne fra landsretterne.
 Højesteret bemærkede i begge kendelser, at reglen i retsplejelovens § 20 om deltagelse af sagkyndige dommere er en undtagelse til hovedreglen om, at civile sager i byretten og landsretten alene behandles af juridiske dommere. Herefter gengav Højesteret relevante dele af forarbejderne til retsplejelovens § 20.
 Højesteret redegjorde herefter for, hvilke spørgsmål de konkrete sager angik, og tiltrådte i begge sager, at afgørelsen af disse spørgsmål i det væsentlige beror på en juridisk vurdering og ikke har en sådan karakter, at der i landsretten skal medvirke to sagkyndige dommere. I transfer pricing sagen fra Østre Landsret tiltrådte Højesteret endvidere landsrettens bemærkning om, at forhold af regnskabsteknisk karakter, der måtte være af betydning for landsrettens vurdering, i fornødent omfang og mest hensigtsmæssigt kan belyses ved sagkyndig erklæring eller vidneførsel.
 Højesterets kendelser kan læses på Højesterets hjemmeside her:
 Sag BS-7799/2018-HJR
 Sag 58/2018


text:
 9.2.2015
 PL
 Dziennik Urzędowy Unii Europejskiej
 C 46/36
 Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Juzgado Mercantil no 3 de Barcelona (Hiszpania) w dniu 9 grudnia 2014 r. – Nuria Robirosa Carrera i César Romera Navales/Banco Popular Español, S.A.
 (Sprawa C-570/14)
 (2015/C 046/42)
 Język postępowania: hiszpański
 Sąd odsyłający
 Juzgado Mercantil no 3 de Barcelona
 Strony w postępowaniu głównym
 Strona powodowa: Nuria Robirosa Carrera i César Romera Navales
 Strona pozwana: Banco Popular Español, S.A.
 Pytania prejudycjalne
 1)
 Czy art. 43 Ley de Enjuiciamiento Civil [hiszpańskiego kodeksu postępowania cywilnego], zabraniający sądowi zaproponowania stronom możliwości zawieszenia postępowania cywilnego, gdy inny sąd wystąpił do Trybunału Sprawiedliwości Unii Europejskiej z pytaniem prejudycjalnym, nie stanowi jasnego ograniczenia art. 7 dyrektywy 93/13 EWG (1) w zakresie obowiązku zapewnienia przez państwa członkowskie, by w interesie konsumentów i konkurentów istniały stosowne i skuteczne środki mające na celu zapobieżenie stosowaniu nieuczciwych warunków w umowach zawieranych przez sprzedawców i dostawców z konsumentami?
 2)
 Czy art. 721 ust. 2 hiszpańskiego LEC, zabraniający, by sąd zarządził lub zaproponował z urzędu środki tymczasowe w postępowaniach wszczętych z pozwu indywidualnego, w których żąda się stwierdzenia nieważności ogólnego warunku umowy ze względu na jego nieuczciwy charakter, nie stanowi jasnego ograniczenia art. 7 dyrektywy 93/13 EWG w zakresie obowiązku zapewnienia przez państwa członkowskie, by w interesie konsumentów i konkurentów istniały stosowne i skuteczne środki mające na celu zapobieżenie stosowaniu nieuczciwych warunków w umowach zawieranych przez sprzedawców i dostawców z konsumentami?
 3)
 Czy środki tymczasowe, które mogą zostać przyjęte z urzędu lub na żądanie strony w ramach postępowania wszczętego z pozwu indywidulanego, nie powinny wywierać skutków do czasu wydania ostatecznego rozstrzygnięcia w postępowaniu wszczętym z pozwu indywidulanego lub zbiorowego, które ma wpływ na dochodzenie roszczeń indywidulanych, w celu zagwarantowania stosownych i skutecznych środków, o których mowa we wspomnianym art. 7 omawianej dyrektywy?
 (1) Dyrektywa Rady 93/13/EWG z dnia 5 kwietnia 1993 r. w sprawie nieuczciwych warunków w umowach konsumenckich (Dz.U. L 95, s. 29).


text:
 28.7.2005
 SV
 Europeiska unionens officiella tidning
 L 198/4
 GEMENSAMMA EES-KOMMITTÉNS BESLUT nr 26/2005
 av den 11 mars 2005
 om ändring av bilaga I (Veterinära frågor och växtskyddsfrågor) till EES-avtalet
 GEMENSAMMA EES-KOMMITTÉN HAR BESLUTAT FÖLJANDE
 med beaktande av avtalet om Europeiska ekonomiska samarbetsområdet, ändrat genom protokollet med justeringar av avtalet om Europeiska ekonomiska samarbetsområdet, nedan kallat ”avtalet”, särskilt artikel 98 i detta, och
 av följande skäl:
 (1)
 Bilaga I till avtalet ändrades genom Gemensamma EES-kommitténs beslut nr 1/2005 av den 8 februari 2005 (1).
 (2)
 Kommissionens beslut 2004/63/EG av den 23 december 2003 om ändring av beslut 2003/467/EG när det gäller förklaringen om att vissa provinser i Italien är fria från bovin brucellos och enzootisk bovin leukos (2) bör införlivas med avtalet.
 (3)
 Kommissionens beslut 2004/101/EG av den 6 januari 2004 om ändring av bilaga D till rådets direktiv 88/407/EEG om djurhälsokrav som är tillämpliga vid handel inom gemenskapen med och import av djupfryst sperma från tamdjur av nötkreatur (3) bör införlivas med avtalet.
 (4)
 Kommissionens beslut 2004/199/EG av den 27 februari 2004 om ändring av beslut 93/52/EEG när det gäller erkännande av vissa provinser i Italien som officiellt fria från brucellos (4) bör införlivas med avtalet.
 (5)
 Kommissionens beslut 2004/226/EG av den 4 mars 2004 om godkännande av test för påvisande av antikroppar mot bovin brucellos enligt rådets direktiv 64/432/EEG (5) bör införlivas med avtalet.
 (6)
 Kommissionens beslut 2004/230/EG av den 5 mars 2004 om ändring av beslut 2003/467/EG när det gäller förklaringen om att vissa provinser i Italien är fria från bovin tuberkulos och bovin brucellos (6) bör införlivas med avtalet.
 (7)
 Kommissionens beslut 2004/233/EG av den 4 mars 2004 om godkännande av laboratorier för kontroll av rabiesvaccineringens effektivitet hos vissa köttätande husdjur (7) bör införlivas med avtalet.
 (8)
 Kommissionens beslut 2004/235/EG av den 1 mars 2004 om fastställande av tilläggsgarantier avseende salmonella för försändelser av värphöns till Finland och Sverige (8) bör införlivas med avtalet.
 (9)
 Kommissionens beslut 2004/252/EG av den 10 mars 2004 om ändring av beslut 2001/106/EG när det gäller spermastationer för nötkreatur (9) bör införlivas med avtalet.
 (10)
 Kommissionens beslut 2004/315/EG av den 26 mars 2004 om erkännande av det system med övervakningsnät för anläggningar för uppfödning av nötkreatur som genomförts i medlemsstater eller i regioner i medlemsstater i enlighet med direktiv 64/432/EEG (10) bör införlivas med avtalet.
 (11)
 Kommissionens beslut 2004/320/EG av den 31 mars 2004 om ändring av beslut 93/52/EEG, 2001/618/EG och 2003/467/EG när det gäller de anslutande ländernas status med avseende på brucellos (B. melitensis), Aujeszkys sjukdom, enzootisk bovin leukos, bovin brucellos och tuberkulos samt Frankrikes status med avseende på Aujeszkys sjukdom (11) bör införlivas med avtalet.
 (12)
 Kommissionens beslut 2004/448/EG av den 29 april 2004 om ändring av beslut 2004/233/EG vad beträffar förteckningen över de laboratorier som godkänts för att kontrollera rabiesvaccineringens effektivitet hos vissa köttätande husdjur (12), rättat i EUT L 193, 1.6.2004, s. 64, bör införlivas med avtalet.
 (13)
 Det här beslutet bör inte gälla Island och Liechtenstein.
 HÄRIGENOM FÖRESKRIVS FÖLJANDE.
 Artikel 1
 Kapitel I i bilaga I till avtalet skall ändras i enlighet med vad som anges i bilagan till detta beslut.
 Artikel 2
 Texterna till beslut 2004/63/EG, 2004/101/EG, 2004/199/EG, 2004/226/EG, 2004/230/EG, 2004/233/EG, 2004/235/EG, 2004/252/EG, 2004/315/EG, 2004/320/EG och 2004/448/EG, rättat i EUT L 193, 1.6.2004, s. 64, på norska, som skall offentliggöras i EES-supplementet till Europeiska unionens officiella tidning, skall vara giltiga.
 Artikel 3
 Detta beslut träder i kraft den 12 mars 2005, under förutsättning att alla anmälningar enligt artikel 103.1 i avtalet har gjorts till Gemensamma EES-kommittén (13).
 Artikel 4
 Detta beslut skall offentliggöras i EES-delen av och EES-supplementet till Europeiska unionens officiella tidning.
 Utfärdat i Bryssel den 11 mars 2005.
 På Gemensamma EES-kommitténs vägnar
 Richard WRIGHT
 Ordförande
 (1) EUT L 161, 23.6.2005, s. 1.
 (2) EUT L 13, 20.1.2004, s. 32.
 (3) EUT L 30, 4.2.2004, s. 15.
 (4) EUT L 64, 2.3.2004, s. 41.
 (5) EUT L 68, 6.3.2004, s. 36.
 (6) EUT L 70, 9.3.2004, s. 41.
 (7) EUT L 71, 10.3.2004, s. 30.
 (8) EUT L 72, 11.3.2004, s. 86.
 (9) EUT L 79, 17.3.2004, s. 45.
 (10) EUT L 100, 6.4.2004, s. 43.
 (11) EUT L 102, 7.4.2004, s. 75.
 (12) EUT L 155, 30.4.2004, s. 80.
 (13) Inga konstitutionella krav angivna.
 BILAGA
 Kapitel I i bilaga I till avtalet skall ändras på följande sätt:
 1)
 Följande strecksats skall läggas till i del 4.1 punkt 7 (rådets direktiv 88/407/EEG) och i del 8.1 punkt 6 (direktiv 88/407/EEG):
 ”—
 32004 D 0101: Kommissionens beslut 2004/101/EG av den 6 januari 2004 (EUT L 30, 4.2.2004, s. 15).”
 2)
 Följande strecksats skall läggas till i del 4.2 punkt 14 (kommissionens beslut 93/52/EEG):
 ”—
 32004 D 0199: Kommissionens beslut 2004/199/EG av den 27 februari 2004 (EUT L 64, 2.3.2004, s. 41).”
 3)
 Följande strecksats skall läggas till i del 4.2 punkterna 14 (kommissionens beslut 93/52/EEG) och 64 (kommissionens beslut 2001/618/EEG):
 ”—
 32004 D 0320: Kommissionens beslut 2004/320/EG av den 31 mars 2004 (EUT L 102, 7.4.2004, s. 75).”
 4)
 Följande strecksats skall läggas till i del 4.2 punkt 61 (kommissionens beslut 2001/106/EG):
 ”—
 32004 D 0252: Kommissionens beslut 2004/252/EG av den 10 mars 2004 (EUT L 79, 17.3.2004, s. 45).”
 5)
 Följande skall läggas till i del 4.2 punkt 70 (kommissionens beslut 2003/467/EG) :
 ”, ändrat genom
 —
 32004 D 0063: Kommissionens beslut 2004/63/EG av den 23 december 2003 (EUT L 13, 20.1.2004, s. 32).
 —
 32004 D 0230: Kommissionens beslut 2004/230/EG av den 5 mars 2004 (EUT L 70, 9.3.2004, s. 41).
 —
 32004 D 0320: Kommissionens beslut 2004/320/EG av den 31 mars 2004 (EUT L 102, 7.4.2004, s. 75).”
 6)
 Följande punkter skall införas i del 4.2 efter punkt 74 (kommissionens beslut 2003/886/EG):
 ”75.
 32004 D 0226: Kommissionens beslut 2004/226/EG av den 4 mars 2004 om godkännande av test för påvisande av antikroppar mot bovin brucellos enligt rådets direktiv 64/432/EEG (EUT L 68, 6.3.2004, s. 36).
 76.
 32004 D 0233: Kommissionens beslut 2004/233/EG av den 4 mars om godkännande av laboratorier för kontroll av rabiesvaccineringens effektivitet hos vissa köttätande husdjur (EUT L 71, 10.3.2004, s. 30), ändrat genom:
 —
 32004 D 0448: Kommissionens beslut 2004/448/EG av den 29 april 2004 (EUT L 155, 30.4.2004, s. 80), rättat i EUT L 193, 1.6.2004, s. 64.
 77.
 32004 D 0235: Kommissionens beslut 2004/235/EG av den 1 mars 2004 om fastställande av tilläggsgarantier avseende salmonella för försändelser av värphöns till Finland och Sverige (EUT L 72, 11.3.2004, s. 86).
 Bestämmelserna i beslutet skall, inom ramen för detta avtal, tillämpas med följande anpassning:
 Bestämmelserna i beslutet skall gälla för försändelser till Norge.
 78.
 32004 D 0315: Kommissionens beslut av den 26 mars 2004 om erkännande av det system med övervakningsnät för anläggningar för uppfödning av nötkreatur som genomförts i medlemsstater eller i regioner i medlemsstater i enlighet med rådets direktiv 64/432/EEG (EUT L 100, 6.4.2004, s. 43).”
 7)
 Texten i del 4.2 punkterna 32 (kommissionens beslut 95/161/EG), 55 (kommissionens beslut 2000/330/EG) och 62 (kommissionens beslut 2001/296/EG) skall utgå.
 8)
 Texten i del 4.2 punkterna 53 (kommissionens beslut 2002/544/EG) och 54 (kommissionens beslut 2002/907/EG) under rubriken ”RÄTTSAKTER SOM EFTASTATERNA OCH EFTAS ÖVERVAKNINGSMYNDIGHET SKALL TA VEDERBÖRLIG HÄNSYN TILL” skall utgå.