mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Lithuanian

C. Correia Moreira kreipėsi į Tribunal Judicial da Comarca de Faro (Faro apylinkės teismas, Portugalija) ir prašė pripažinti, kad dėl ūkio subjekto, kuriame ji dirbo, perdavimo jos darbo sutarties su Portimão Urbis perleidimas Portimauno savivaldybei buvo atliktas 2015 m. sausio 1 d. Remdamasi šiuo perdavimu, ji prašo prašymą priimti prejudicinį sprendimą pateikusio teismo konstatuoti, kad vėlesnis darbo sutarties nutraukimas yra neteisėtas ir kad ji turi būti perkelta dirbti į Portimauno savivaldybę tokiomis pat sąlygomis, kokios nuo 2015 m. sausio 1 d. jai buvo taikytos Portimão Urbis.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Faro apylinkės teismas, Portugalija)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"prašė pripažinti";
  "prašė pripažinti"->"Tribunal Judicial da Comarca de Faro (Faro apylinkės teismas, Portugalija)";
  "prašė pripažinti"->"Jos darbo sutarties su Portimão Urbis perleidimas Portimauno savivaldybei buvo atliktas 2015 m. sausio 1 d. 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Hungarian

C. Correia Moreira annak megállapítása iránt fordult a Tribunal Judicial da Comarca de Faróhoz (farói kerületi bíróság, Portugália) hogy a Portimão Urbissal kötött munkaszerződésének Portimão települési önkormányzatra történő átruházására 2015. január 1‑jétől annak a létesítménynek az átruházása miatt került sor, amelyben ő dolgozott. Ezen átruházás fényében annak megállapítására kéri a kérdést előterjesztő bíróságot, hogy a munkaszerződés ezt követő felmondása jogellenes, és őt a Portimão Urbis vállalatnál 2015. január 1. óta alkalmazott feltételekkel azonos feltételek mellett vissza kell helyezni Portimão település önkormányzatának személyi állományába.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (farói kerületi bíróság, Portugália)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"annak megállapítása iránt fordult";
  "annak megállapítása iránt fordult"->"Tribunal Judicial da Comarca de Faro (farói kerületi bíróság, Portugália)";
  "annak megállapítása iránt fordult"->"2015. január 1‑jétől a Portimão Urbissal kötött munkaszerződésének Portimão települési önkormányzatra történő átruházására került sor 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Maltese

C. Correia Moreira talbet lit-Tribunal Judicial da Comarca de Faro (il-Qorti Distrettwali ta’ Faro, il-Portugall) li tikkonstata li t-trażmissjoni tal-kuntratt ta’ xogħol tagħha ma’ Portimão Urbis ġie mwettaq lejn il-Muniċipalità ta’ Portimão, mill‑1 ta’ Jannar 2015, minħabba t-trasferiment tan-negozju li fih hija kienet taħdem. Fid-dawl ta’ dan it-trasferiment, hija titlob lill-qorti tar-rinviju tiddikjara li x-xoljiment sussegwenti tal-kuntratt ta’ xogħol huwa illegali u li hija għandha tiġi integrata fil-persunal tal-Muniċipalità ta’ Portimão bl-istess kundizzjonijiet bħal dawk li kienu japplikaw għaliha ma’ Portimão Urbis mill‑1 ta’ Jannar 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (il-Qorti Distrettwali ta’ Faro, il-Portugall)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"titlob lill-qorti tar-rinviju tiddikjara";
  "titlob lill-qorti tar-rinviju tiddikjara"->"Tribunal Judicial da Comarca de Faro (il-Qorti Distrettwali ta’ Faro, il-Portugall)";
  "titlob lill-qorti tar-rinviju tiddikjara"->"2015, minħabba t-trażmissjoni tal-kuntratt ta’ xogħol tagħha ma’ Portimão Urbis ġie mwettaq lejn il-Muniċipalità ta’ Portimão, mill‑1 ta’ Jannar 2015 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Dutch

Correia Moreira heeft de Tribunal Judicial da Comarca de Faro (rechter in eerste aanleg Faro, Portugal) verzocht vast te stellen dat haar arbeidsovereenkomst met Portimão Urbis wegens de overgang van de vestiging waar zij werkzaam was, vanaf 1 januari 2015 aan de gemeente Portimão was overgedragen. Gelet op deze overgang verzoekt zij de verwijzende rechter vast te stellen dat de beëindiging van de arbeidsovereenkomst onrechtmatig was en dat zij bijgevolg met terugwerkende kracht vanaf 1 januari 2015 in dienst moet worden genomen als werknemer van de gemeente Portimão onder de voorwaarden van haar dienstverband bij Portimão Urbis.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"heeft de Tribunal Judicial da Comarca de Faro (rechter in eerste aanleg Faro, Portugal) verzocht vast te stellen";
  "heeft de Tribunal Judicial da Comarca de Faro (rechter in eerste aanleg Faro, Portugal) verzocht vast te stellen"->"Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro)";
  "heeft de Tribunal Judicial da Comarca de Faro (rechter in eerste aanleg Faro, Portugal) verzocht vast te stellen"->"2015 aan de gemeente Portimão was overgedragen. 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Polish

Cátia Correia Moreira wystąpiła do Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia) o stwierdzenie, że w wyniku przejęcia przedsiębiorstwa, w którym pracowała, nastąpiło począwszy od dnia 1 stycznia 2015 r. przeniesienie na gimę Portimão jej umowy o pracę z Portimão Urbis. Mając na uwadze to przejęcie, wnosi ona do sądu odsyłającego o stwierdzenie, że rozwiązanie umowy o pracę, które miało następnie miejsce, jest niezgodne z prawem oraz że powinna ona zostać wcielona do personelu pracowniczego gminy Portimão na takich samych warunkach, jakie miały do niej zastosowanie w Portimão Urbis od dnia 1 stycznia 2015 r.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"wystąpiła do Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia) o stwierdzenie";
  "wystąpiła do Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia) o stwierdzenie"->"Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia)";
  "wystąpiła do Tribunal Judicial da Comarca de Faro (sądu rejonowego w Faro, Portugalia) o stwierdzenie"->"jej umowy o pracę z Portimão Urbis przeniesienie na gimę Portimão począwszy od dnia 1 stycznia 2015 r. 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Portuguese

C. Correia Moreira pediu ao Tribunal Judicial da Comarca de Faro (Portugal) que declarasse a existência de uma transmissão do contrato de trabalho que mantinha com a Portimão Urbis para o Município de Portimão, a partir de 1 de janeiro de 2015, por força da transmissão do estabelecimento em que estava integrada. Por força dessa transmissão, pede ao órgão jurisdicional de reenvio que reconheça que a cessação do contrato de trabalho que ocorreu depois disso é ilícita e deve ser determinada a sua integração no Município de Portimão, nas mesmas condições que lhe eram aplicadas na Portimão Urbis, desde 1 de janeiro de 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro (Portugal))"[shape=doubleoctagon];

  "Ms Correia Moreira"->"pediu ao Tribunal Judicial da Comarca de Faro (Portugal) que declarasse";
  "pediu ao Tribunal Judicial da Comarca de Faro (Portugal) que declarasse"->"Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro (Portugal))";
  "pediu ao Tribunal Judicial da Comarca de Faro (Portugal) que declarasse"->"Uma transmissão do contrato de trabalho que mantinha com a Portimão Urbis para o Município de Portimão, a partir de 1 de janeiro 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Romanian

Doamna Correia Moreira a solicitat Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia) să constate că a avut loc transferul contractului său de muncă încheiat cu Portimão Urbis către municipalitatea Portimão, începând cu 1 ianuarie 2015, în urma transferului unității în care lucra. Având în vedere acest transfer, ea solicită instanței de trimitere să constate că rezilierea contractului de muncă care a urmat este nelegală și că trebuie să fie încorporată în efectivele municipalității Portimão în aceleași condiții precum cele care i‑au fost aplicate de Portimão Urbis începând cu 1 ianuarie 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"a solicitat Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia) să constate";
  "a solicitat Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia) să constate"->"Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia)";
  "a solicitat Tribunal Judicial da Comarca de Faro (Tribunalul de Arondisment Judiciar din Faro, Portugalia) să constate"->"2015: contractului său de muncă încheiat cu Portimão Urbis către municipalitatea Portimão, începând cu 1 ianuarie 2015. 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Slovak

Pani Correiaová Moreiraová podala na Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko) žalobu na určenie, že jej pracovná zmluva s Portimão Urbis bola od 1. januára 2015 prevedená na mesto Portimão, a to z dôvodu prevodu prevádzky, v ktorej pracovala. Navrhovala, aby vnútroštátny súd po zohľadnení tohto prevodu konštatoval, že následné ukončenie pracovnej zmluvy bolo nezákonné a že musí byť začlenená do personálu mesta Portimão za rovnakých podmienok, akým podliehala v spoločnosti Portimão Urbis, od 1. januára 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"podala na Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko) žalobu na určenie";
  "podala na Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko) žalobu na určenie"->"Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko)";
  "podala na Tribunal Judicial da Comarca de Faro (Okresný súd Faro, Portugalsko) žalobu na určenie"->"Jej pracovná zmluva s Portimão Urbis bola od 1. januára 2015 prevedená na mesto Portimão 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Slovenian

C. Correia Moreira Tribunal Judicial da Comarca de Faro (okrožno sodišče v Faru, Portugalska) predlaga, naj ugotovi, da je bila njena pogodba o zaposlitvi, sklenjena z družbo Portimão Urbis, s 1. januarjem 2015 prenesena na občino Portimão zaradi prenosa obrata, v katerem je delala. Predložitvenemu sodišču ob upoštevanju tega prenosa predlaga, naj ugotovi, da je odpoved pogodbe o zaposlitvi, do katere je prišlo po tem, nezakonita in da jo je treba vključiti med osebje občine Portimão pod enakimi pogoji, kot so se uporabljali v družbi Portimão Urbis od 1. januarja 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (okrožno sodišče v Faru, Portugalska)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"predlaga, naj ugotovi";
  "predlaga, naj ugotovi"->"Tribunal Judicial da Comarca de Faro (okrožno sodišče v Faru, Portugalska)";
  "predlaga, naj ugotovi"->"Njena pogodba o zaposlitvi, sklenjena z družbo Portimão Urbis, s 1. januarjem 2015 prenesena na občino Portimão 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Finnish

Correia Moreira vaati Tribunal Judicial da Comarca de Faroa (Faron alioikeus, Portugali) toteamaan, että hänen ja Portimão Urbisin välinen työsopimus oli siirtynyt Portimãon kunnalle 1.1.2015 lukien, koska liike, jossa hän työskenteli, oli luovutettu. Kyseisen luovutuksen vuoksi hän vaatii ennakkoratkaisua pyytänyttä tuomioistuinta toteamaan, että sen jälkeen tapahtunut työsopimuksen irtisanominen on laiton ja että hänet on otettava takaisin Portimãon kunnan henkilöstöön samoilla ehdoilla, joita häneen oli sovellettu Portimão Urbisin palveluksessa 1.1.2015 lähtien.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Faron alioikeus, Portugali)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"vaati Tribunal Judicial da Comarca de Faroa (Faron alioikeus, Portugali) toteamaan";
  "vaati Tribunal Judicial da Comarca de Faroa (Faron alioikeus, Portugali) toteamaan"->"Tribunal Judicial da Comarca de Faro (Faron alioikeus, Portugali)";
  "vaati Tribunal Judicial da Comarca de Faroa (Faron alioikeus, Portugali) toteamaan"->"Hänen ja Portimão Urbisin välinen työsopimus oli siirtynyt Portimãon kunnalle 1.1.2015 lukien 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 13 June 2019.
Cátia Correia Moreira v Município de Portimão.
Request for a preliminary ruling from the Tribunal Judicial da Comarca de Faro.
Reference for a preliminary ruling — Directive 2001/23/EC — Transfers of undertakings — Safeguarding of employees’ rights — Concept of ‘worker’ — Substantial change in working conditions to the detriment of the employee.
Case C-317/18. (2019)
Language: Swedish

Cátia Correia Moreira väckte talan vid Tribunal Judicial da Comarca de Faro (domstolen i Faro, Portugal) och yrkade att det skulle fastställas att överföringen av hennes anställningsavtal med Portimão Urbis till kommunen Portimão genomfördes den 1 januari 2015 på grund av överföringen av den anläggning där hon arbetade. Mot bakgrund av denna överföring ombeds den hänskjutande domstolen att fastslå att den senare uppsägningen av anställningsavtalet är rättsstridig och att sökanden måste integreras i Portimão kommuns personal på samma villkor som de som tillämpades för henne hos Portimão Urbis sedan den 1 januari 2015.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ms Correia Moreira"[shape=doubleoctagon];
  "Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro)"[shape=doubleoctagon];

  "Ms Correia Moreira"->"yrkade att det skulle fastställas";
  "yrkade att det skulle fastställas"->"Tribunal Judicial da Comarca de Faro (Tribunal Judicial da Comarca de Faro)";
  "yrkade att det skulle fastställas"->"hennes anställningsavtal med Portimão Urbis till kommunen Portimão genomfördes den 1 januari 2015"[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Bulgarian

Дейностите на Кеймбриджкия университет се финансират отчасти с дарения и дотации, които се внасят във фонд и след това се инвестират. Фондът се управлява от трето лице. През март 2009 г. този университет прави искане до данъчната администрация за приспадане на ДДС, свързан с направените разходи и с управлението на разглеждания фонд, за периодите от 1 април 1973 г. до 1 май 1997 г. и от 1 май 2006 г. до 30 януари 2009 г., като посочва, че приходите от този фонд са били използвани за финансиране на разходи за цялостната му дейност.
Данъчната администрация отхвърля това искане, с мотива че тези разходи са били пряко и изключително свързани със съответната инвестиционна дейност, която не попада в обхвата на Директивата за ДДС. Тази администрация счита, че във всички случаи посочените разходи не са елемент от цената на извършените доставки на стоки или услуги, подлежащи на облагане с ДДС, като с приходите от този фонд се финансират отчасти тези доставки на стоки или услуги.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "данъчната администрация"[shape=doubleoctagon];
    
  "University of Cambridge"->"данъчната администрация"[label="През март 2009 г. този университет прави искане до данъчната администрация за приспадане на ДДС, свързан с направените разходи и с управлението на разглеждания фонд.."];
  "данъчната администрация"->"отхвърля това искане";
  "отхвърля това искане"->"University of Cambridge";
  "отхвърля това искане"->"тези разходи са били пряко и изключително свързани със съответната инвестиционна дейност, която не попада в обхвата на Директивата за ДДС.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Spanish

Las actividades de la Universidad de Cambridge se financian en parte mediante donaciones y dotaciones que se depositan en un fondo y que se invierte posteriormente. Este fondo es gestionado por un tercero. En marzo de 2009, la Universidad de Cambridge solicitó a la Administración tributaria la deducción del IVA relativo a las comisiones pagadas por la gestión del fondo y correspondientes a los períodos comprendidos entre el 1 de abril de 1973 y el 1 de mayo de 1997 y entre el 1 de mayo de 2006 y el 30 de enero de 2009, alegando que los rendimientos generados por ese fondo se utilizaron para financiar los costes del conjunto de sus actividades.
La Administración tributaria desestimó esta solicitud basándose en que dichas comisiones eran directa y exclusivamente imputables a la actividad de inversión de que se trata, que no estaba incluida en el ámbito de aplicación de la Directiva del IVA. Consideró que, en todo caso, esas comisiones no constituían un elemento del precio de una ulterior entrega de bienes o prestación de servicios sujeta al IVA, dado que los rendimientos generados por dicho fondo financian en parte dicha entrega de bienes o prestación de servicios.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "la Administración tributaria"[shape=doubleoctagon];
    
  "University of Cambridge"->"la Administración tributaria"[label="solicitó a la Administración tributaria la deducción del IVA relativo a las comisiones pagadas por la gestión del fondo."];
  "la Administración tributaria"->"La Administración tributaria desestimó esta solicitud";
  "La Administración tributaria desestimó esta solicitud"->"University of Cambridge";
  "La Administración tributaria desestimó esta solicitud"->"dichas comisiones eran directa y exclusivamente imputables a la actividad de inversión de que se trata, que no estaba incluida en el ámbito de aplicación de la Directiva del IVA.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Czech

Činnost univerzity v Cambridge je financována částečně z darů a grantů, které jsou vkládány do fondu a poté investovány. Tento fond spravuje třetí osoba. V březnu 2009 požádala tato univerzita daňovou správu o odpočet DPH vztahující se k poplatkům uhrazeným za správu dotyčného fondu v obdobích od 1. dubna 1973 do 1. května 1997 a od 1. května 2006 do 30. ledna 2009 s odůvodněním, že příjmy generované tímto fondem byly použity k financování nákladů všech jejích činností.
Daňová správa tuto žádost zamítla s tím, že tyto poplatky byly přímo a výlučně přičitatelné k dotyčné investiční činnosti, na kterou se směrnice o DPH nevztahuje. Daňová správa shledala, že tyto poplatky v každém případě nejsou složkou ceny dodávaného zboží či dodávaných služeb, jež jsou předmětem DPH, na výstupu, neboť toto dodávání zboží a služeb je částečně financováno z příjmů generovaných tímto fondem.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "Daňová správa"[shape=doubleoctagon];
    
  "University of Cambridge"->"Daňová správa"[label="požádala tato univerzita daňovou správu o odpočet DPH vztahující se k poplatkům uhrazeným za správu dotyčného fondu."];
  "Daňová správa"->"Daňová správa tuto žádost zamítla";
  "Daňová správa tuto žádost zamítla"->"University of Cambridge";
  "Daňová správa tuto žádost zamítla"->"Tyto poplatky byly přímo a výlučně přičitatelné k dotyčné investiční činnosti, na kterou se směrnice o DPH nevztahuje.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Danish

University of Cambridges virksomhed finansieres delvist ved gaver og donationer, der placeres i en fond og dernæst investeres. Denne fond forvaltes af en tredjepart. I marts 2009 anmodede universitetet afgiftsmyndigheden om fradrag af momsen på det honorar, der var betalt for forvaltningen af den pågældende fond i perioden fra den 1. april 1973 til den 1. maj 1997 og i perioden fra den 1. maj 2006 til den 30. januar 2009, idet det gjorde gældende, at indtægter, som denne fond havde oppebåret, var blevet anvendt til at finansiere omkostninger til universitetets virksomhed som helhed.
Afgiftsmyndigheden afslog anmodningen med henvisning til, at dette honorar direkte og udelukkende kunne henføres til den pågældende investeringsvirksomhed, der ikke var omfattet af momsdirektivet. Myndigheden fandt, at forvaltningshonoraret under alle omstændigheder ikke udgjorde et omkostningselement i den udgående levering af momspligtige varer og tjenesteydelser, idet de indtægter, som denne fond genererede, delvist finansierede denne levering af varer og tjenesteydelser.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "Afgiftsmyndigheden"[shape=doubleoctagon];
    
  "University of Cambridge"->"Afgiftsmyndigheden"[label="anmodede universitetet afgiftsmyndigheden om fradrag af momsen på det honorar, der var betalt for forvaltningen af den pågældende fond."];
  "Afgiftsmyndigheden"->"Afgiftsmyndigheden afslog anmodningen";
  "Afgiftsmyndigheden afslog anmodningen"->"University of Cambridge";
  "Afgiftsmyndigheden afslog anmodningen"->"Dette honorar direkte og udelukkende kunne henføres til den pågældende investeringsvirksomhed, der ikke var omfattet af momsdirektivet.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: German

Die Tätigkeiten der Universität Cambridge werden teilweise durch Schenkungen und Stiftungen finanziert, die in einen Fonds eingestellt und dann angelegt werden. Dieser Fonds wird durch einen Dritten verwaltet. Im März 2009 beantragte die Universität bei der Steuerverwaltung den Abzug der Vorsteuer auf die Gebühren, die sie für die Verwaltung dieses Fonds für die Zeiträume 1. April 1973 bis 1. Mai 1997 und 1. Mai 2006 bis 30. Januar 2009 entrichtet hatte, und machte geltend, dass die Erträge aus diesem Fonds zur Finanzierung ihrer Gesamttätigkeit verwendet worden seien.
Die Steuerverwaltung lehnte diesen Antrag mit der Begründung ab, dass diese Gebühren unmittelbar und ausschließlich der Anlagetätigkeit zuzuordnen seien, die nicht unter die Mehrwertsteuerrichtlinie falle. Die Gebühren seien jedenfalls kein Kostenelement der nachgelagerten steuerpflichtigen Lieferung von Gegenständen oder Dienstleistungen, da die Erträge aus diesem Fonds teilweise diese Lieferung von Gegenständen oder Dienstleistungen finanzierten.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "Steuerverwaltung"[shape=doubleoctagon];
    
  "University of Cambridge"->"Steuerverwaltung"[label="Im März 2009 beantragte die Universität bei der Steuerverwaltung den Abzug der Vorsteuer auf die Gebühren, die sie für die Verwaltung dieses Fonds für die Zeiträume 1. April 1973 bis 1. Mai 1997 und 1. Mai 2006 bis 30. Januar 2009 entrichtet hatte.."];
  "Steuerverwaltung"->"Die Steuerverwaltung lehnte diesen Antrag ab";
  "Die Steuerverwaltung lehnte diesen Antrag ab"->"University of Cambridge";
  "Die Steuerverwaltung lehnte diesen Antrag ab"->"Diese Gebühren seien unmittelbar und ausschließlich der Anlagetätigkeit zuzuordnen, die nicht unter die Mehrwertsteuerrichtlinie falle.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Estonian

Cambridge’i ülikooli tegevust rahastatakse osaliselt annetustest ja toetustest, mis paigutatakse fondi ja seejärel investeeritakse. Fondi haldab kolmas isik. Märtsis 2009 palus ülikool maksuhalduril maha arvata käibemaks makstud teenustasult, mis on seotud asjaomase fondi haldamisega ajavahemikes alates 1. aprillist 1973 kuni 1. maini 1997 ning 1. maist 2006 kuni 30. jaanuarini 2009, väites, et fondi saadud tulu kasutati kogu tema tegevuskulude rahastamiseks.
Maksuhaldur jättis taotluse rahuldamata põhjusel, et teenustasu oli otseselt ja eranditult seotud asjaomase investeerimistegevusega, mis ei kuulu käibemaksudirektiivi reguleerimisalasse. Maksuhaldur leidis, et igal juhul ei ole kõnealune teenustasu käibemaksuga maksustatud kauba või teenuste järelturu hilisem hinnaelement, kuna fondi saadud tulust rahastati osaliselt kõnealust kaupade müüki ja teenuste osutamist.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "maksuhaldur"[shape=doubleoctagon];
    
  "University of Cambridge"->"maksuhaldur"[label="Märtsis 2009 palus ülikool maksuhalduril maha arvata käibemaks makstud teenustasult, mis on seotud asjaomase fondi haldamisega."];
  "maksuhaldur"->"Maksuhaldur jättis taotluse rahuldamata";
  "Maksuhaldur jättis taotluse rahuldamata"->"University of Cambridge";
  "Maksuhaldur jättis taotluse rahuldamata"->"Teenustasu oli otseselt ja eranditult seotud asjaomase investeerimistegevusega, mis ei kuulu käibemaksudirektiivi reguleerimisalasse.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Greek

Οι δραστηριότητες του πανεπιστημίου του Cambridge χρηματοδοτούνται εν μέρει από δωρεές και χορηγίες, οι οποίες συγκεντρώνονται σε ένα ταμείο και στη συνέχεια χρησιμοποιούνται για επενδύσεις. Η διαχείριση του εν λόγω ταμείου πραγματοποιείται από τρίτο. Τον Μάρτιο 2009, το εν λόγω πανεπιστήμιο αιτήθηκε από τη φορολογική διοίκηση την έκπτωση του ΦΠΑ που βάρυνε καταβληθείσες προμήθειες οι οποίες αφορούσαν τη διαχείριση του ως άνω ταμείου, για τις περιόδους από την 1η Απριλίου 1973 έως την 1η Μαΐου 1997 και από την 1η Μαΐου 2006 έως την 30ή Ιανουαρίου 2009, υποστηρίζοντας ότι τα έσοδα που παρήχθησαν από το εν λόγω ταμείο χρησιμοποιήθηκαν για τη χρηματοδότηση του κόστους του συνόλου των δραστηριοτήτων του.
Η φορολογική διοίκηση απέρριψε το ως άνω αίτημα με την αιτιολογία ότι οι εν λόγω προμήθειες αφορούν άμεσα και αποκλειστικά την οικεία επενδυτική δραστηριότητα, η οποία δεν εμπίπτει στην οδηγία ΦΠΑ. Η ως άνω διοίκηση έκρινε ότι, εν πάση περιπτώσει, οι εν λόγω προμήθειες δεν αποτελούν στοιχείο της τιμής της παροχής αγαθών ή υπηρεσιών που υπόκεινται στον ΦΠΑ, η οποία πραγματοποιείται ως εκροή, δεδομένου ότι τα παραχθέντα από το ταμείο αυτό έσοδα χρηματοδοτούν εν μέρει την εν λόγω παροχή αγαθών ή υπηρεσιών.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "φορολογική διοίκηση"[shape=doubleoctagon];
    
  "University of Cambridge"->"φορολογική διοίκηση"[label="το εν λόγω πανεπιστήμιο αιτήθηκε από τη φορολογική διοίκηση την έκπτωση του ΦΠΑ που βάρυνε καταβληθείσες προμήθειες οι οποίες αφορούσαν τη διαχείριση του ως άνω ταμείου."];
  "φορολογική διοίκηση"->"Η φορολογική διοίκηση απέρριψε το ως άνω αίτημα";
  "Η φορολογική διοίκηση απέρριψε το ως άνω αίτημα"->"University of Cambridge";
  "Η φορολογική διοίκηση απέρριψε το ως άνω αίτημα"->"οι εν λόγω προμήθειες αφορούν άμεσα και αποκλειστικά την οικεία επενδυτική δραστηριότητα, η οποία δεν εμπίπτει στην οδηγία ΦΠΑ.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: French

Les activités de l’université de Cambridge sont financées en partie par des dons et des dotations, qui sont placés dans un fonds puis investis. Ce fonds est géré par un tiers. Au mois de mars 2009, cette université a demandé à l’administration fiscale la déduction de la TVA afférente aux commissions acquittées et relatives à la gestion du fonds concerné, pour les périodes allant du 1er avril 1973 au 1er mai 1997 et du 1er mai 2006 au 30 janvier 2009, en faisant valoir que les revenus générés par ce fonds avaient été utilisés pour financer des coûts de l’ensemble de ses activités.
L’administration fiscale a rejeté cette demande au motif que ces commissions étaient directement et exclusivement imputables à l’activité d’investissement concernée, laquelle ne relevait pas de la directive TVA. Cette administration a considéré que, en tout état de cause, lesdites commissions ne constituaient pas un élément du prix de la fourniture en aval de biens ou de services soumis à la TVA, les revenus générés par ce fonds finançant en partie cette fourniture de biens ou de services.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "commissions"[shape=doubleoctagon];
    
  "University of Cambridge"->"commissions"[label="cette université a demandé à l’administration fiscale la déduction de la TVA afférente aux commissions acquittées et relatives à la gestion du fonds concerné."];
  "commissions"->"L’administration fiscale a rejeté cette demande";
  "L’administration fiscale a rejeté cette demande"->"University of Cambridge";
  "L’administration fiscale a rejeté cette demande"->"Ces commissions étaient directement et exclusivement imputables à l’activité d’investissement concernée, laquelle ne relevait pas de la directive TVA.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Croatian

Djelatnosti Sveučilišta u Cambridgeu se djelomično financiraju donacijama i dotacijama koje se ulažu u jedan fond, a zatim investiraju. Tim fondom upravlja treća osoba. U ožujku 2009. navedeno je sveučilište od porezne uprave zahtijevalo odbitak PDV‑a koji se odnosio na plaćene naknade za upravljanje predmetnim fondom, za razdoblja od 1. travnja 1973. do 1. svibnja 1997. i od 1. svibnja 2006. do 30. siječnja 2009., pri čemu je isticalo da su prihodi od tog fonda korišteni za financiranje svih njegovih djelatnosti.
Porezna uprava je odbila taj zahtjev uz obrazloženje da se te provizije izravno i isključivo mogu pripisati predmetnoj investicijskoj aktivnosti, koja nije obuhvaćena Direktivom o PDV‑u. Ta je uprava smatrala da, u svakom slučaju, te naknade ne predstavljaju sastavni element cijene isporuke roba ili usluga podvrgnutih PDV‑u, iako prihodi koje je taj fond ostvario djelomično financiraju tu isporuku roba ili usluga.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "Porezna uprava"[shape=doubleoctagon];
    
  "University of Cambridge"->"Porezna uprava"[label="zahtijevalo odbitak PDV‑a koji se odnosio na plaćene naknade za upravljanje predmetnim fondom."];
  "Porezna uprava"->"Porezna uprava je odbila taj zahtjev";
  "Porezna uprava je odbila taj zahtjev"->"University of Cambridge";
  "Porezna uprava je odbila taj zahtjev"->"Te provizije izravno i isključivo mogu pripisati predmetnoj investicijskoj aktivnosti, koja nije obuhvaćena Direktivom o PDV‑u.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Italian

Le attività dell’università di Cambridge sono finanziate in parte da donazioni e da dotazioni, che sono raccolte in un fondo e successivamente investite. Tale fondo è gestito da un terzo. Nel mese di marzo del 2009, l’università chiedeva all’amministrazione tributaria la detrazione dell’IVA sui compensi pagati e relativi alla gestione del fondo di cui trattasi, per i periodi compresi tra il 1o aprile 1973 e il 1o maggio 1997 e tra il 1o maggio 2006 e il 30 gennaio 2009, facendo valere che i redditi generati da questo fondo erano stati utilizzati per finanziare i costi di tutte le sue attività.
L’amministrazione tributaria respingeva detta domanda per il motivo che tali compensi erano direttamente ed esclusivamente imputabili all’attività di investimento in questione, la quale non rientrava nella direttiva IVA. Tale amministrazione considerava che, in ogni caso, detti compensi non costituivano un elemento del prezzo della fornitura a valle di beni o di servizi soggetti ad IVA, in quanto i redditi generati da tale fondo finanziavano in parte detta fornitura di beni o di servizi.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "amministrazione tributaria"[shape=doubleoctagon];
    
  "University of Cambridge"->"amministrazione tributaria"[label="chiedeva all’amministrazione tributaria la detrazione dell’IVA sui compensi pagati e relativi alla gestione del fondo di cui trattasi."];
  "amministrazione tributaria"->"L’amministrazione tributaria respingeva detta domanda";
  "L’amministrazione tributaria respingeva detta domanda"->"University of Cambridge";
  "L’amministrazione tributaria respingeva detta domanda"->"tali compensi erano direttamente ed esclusivamente imputabili all’attività di investimento in questione, la quale non rientrava nella direttiva IVA.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Latvian

Kembridžas Universitātes darbība daļēji tiek finansēta no ziedojumiem un dotācijām, kas tiek ieguldīti fondā un pēc tam investēti. Šo fondu pārvalda trešā persona. 2009. gada martā šī universitāte, apgalvojot, ka no šī fonda gūtie ieņēmumi ir izmantoti tās darbības kopumā izdevumu finansēšanai, lūdza nodokļu administrācijai atskaitīt PVN par samaksātajām komisijas maksām, kas attiecas uz attiecīgā fonda pārvaldību, par laikposmiem no 1973. gada 1. aprīļa līdz 1997. gada 1. maijam un no 2006. gada 1. maija līdz 2009. gada 30. janvārim.
Nodokļu administrācija noraidīja šo lūgumu, pamatojot, ka šīs komisijas maksas esot tieši un ekskluzīvi saistītas ar attiecīgo ieguldījumu darbību, uz ko neattiecoties PVN direktīva. Šī administrācija uzskatīja, ka minētās komisijas maksas katrā ziņā neietilpst ar PVN apliekamu preču vai pakalpojumu pakārtotas piegādes cenā, jo ar no fonda gūtajiem ienākumiem daļēji tiek finansēta šī preču vai pakalpojumu piegāde.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "komisijas"[shape=doubleoctagon];
    
  "University of Cambridge"->"komisijas"[label="lūdza nodokļu administrācijai atskaitīt PVN par samaksātajām komisijas maksām, kas attiecas uz attiecīgā fonda pārvaldību."];
  "komisijas"->"Nodokļu administrācija noraidīja šo lūgumu";
  "Nodokļu administrācija noraidīja šo lūgumu"->"University of Cambridge";
  "Nodokļu administrācija noraidīja šo lūgumu"->"Šīs komisijas maksas esot tieši un ekskluzīvi saistītas ar attiecīgo ieguldījumu darbību, uz ko neattiecoties PVN direktīva.."[dir=none];
}
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: Lithuanian

Kembridžo universiteto veikla iš dalies finansuojama dotacijomis ir labdaros lėšomis, kurios dedamos į fondą ir vėliau investuojamos. Šį fondą valdo trečioji šalis. 2009 m. kovo mėn. šis universitetas paprašė mokesčių administratoriaus leisti atskaityti PVM, susijusį su sumokėtais komisiniais mokesčiais už atitinkamų fondų valdymą laikotarpiais nuo 1973 m. balandžio 1 d. iki 1997 m. gegužės 1 d. ir nuo 2006 m. gegužės 1 d. iki 2009 m. sausio 30 d., remdamasis tuo, kad iš šio fondo gautos pajamos buvo panaudotos visos jo veiklos išlaidoms finansuoti.
Mokesčių administratorius atmetė šį prašymą, nes šie komisiniai mokesčiai buvo tiesiogiai ir išimtinai susiję su atitinkama investicine veikla, kuriai netaikoma PVM direktyva. Šis administratorius manė, kad bet kokiu atveju minėti komisiniai mokesčiai nesudarė apmokestinamų PVM prekių tiekimo arba paslaugų teikimo kainos, nes iš šio fondo gautomis pajamomis tik iš dalies buvo finansuojamas šis prekių tiekimas arba paslaugų teikimas.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "University of Cambridge"[shape=doubleoctagon];
  "mokesčių administratorius"[shape=doubleoctagon];
    
  "University of Cambridge"->"mokesčių administratorius"[label="Prašė mokesčių administratoriaus leisti atskaityti PVM, susijusį su sumokėtais komisiniais mokesčiais už atitinkamų fondų valdymą."];
  "mokesčių administratorius"->"Mokesčių administratorius atmetė šį prašymą";
  "Mokesčių administratorius atmetė šį prašymą"->"University of Cambridge";
  "Mokesčių administratorius atmetė šį prašymą"->"Šie komisiniai mokesčiai buvo tiesiogiai ir išimtinai susiję su atitinkama investicine veikla, kuriai netaikoma PVM direktyva.."[dir=none];
}