Álit: tímarit löggiltra endurskoðenda - 01.01.1993, Page 24

on the European Economic Area, there is every
reason in the world to assume that we will be even
more regarded as “one in the family.”
Final remarks.
Two final remarks: The European Community is
sometimes criticised for its shortcomings: the
Danish “no” to Maastricht, the problems of the
monetary union, the failure to prevent the atrocities
in what used to be Yugoslavia. I think this is unfair.
A few weeks ago we observed the fiftieth
anniversary of the battle of Stalingrad. In the next
year or two we shall be reminded, for similar
reasons, of the terrible final years of World War II.
Let us not forget that bitter enemies of half a
century ago are just those countries we criticise now
for not having created the perfectly harmonious
common market. I think the very fact that countries
like Britain and Germany are now working together
towards a common goal is the real miracle. The
transition from enemies to partners demonstrates
the great idea of the Community. Finally, let us not
forget there is a world outside Europe. The Nordic
Federation of Accountants is represented on the
council of IFAC and on the board of IASC. In the
Viking ages Icelanders and Norwegians looked
westward to another continent, and we Swedes
looked eastward, to Russia and beyond. I have a
feeling that even today we have a lot of enthusiasm
to share with the good forces in Europe, those who
do not want a “Fortress Europe” but who want to
keep an open mind to the rest of the world.
1) Cassis de Dijon. The Treaty of Rome demands free
movement of goods and services across the borders. At
the same time it recognises important national needs to
protect consumers and others. Cassis de Dijon (case
120/78) was a landmark decision conceming the delicate
balance. A french fruit liqueur, Cassis de Dijon, was
prohibited by the German authorities because its alcohol
contents were lower than the minimum required by
German law. The E.C. Court heard complaints against the
prohibition and ruled that certain trade barriers can be
introduced by legislation in spite of Article 30 of the
Treaty. Such barriers, however, can be accepted by virtue
of Article 36 only if they are necessary in order to satisfy
important needs such as fiscal control, health protection,
consumer protection or the maintenance of good trading
practices. The German alcohol law was not founded upon
needs of that importance and was thus declared illegal.
The case has been extensively used for interpretation of
the Treaty, and its message is generally referred to as the
Cassis de Dijon Principle.
2) Ramrath. Calus Ramrath is a German Wirtschafts-
priifer who had also qualified under the law of
Luxembourg. After leaving Luxembourg and returning to
his home country he claimed the right to continue doing
regulated professional work in the Grand Duchy. This
was refused, based on a residential requirement in the
Luxembourg law. The Court (case 106/91) ruled that
Ramrath should be allowed to practice in the regulated
area (in this case statutory audit). There are diverging
opinions as to how extensively the decision can be used
in interpreting the mles on cross-border services.