mizuumi1/LegalViz huggingface dataset:
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: Slovak

Činnosť univerzity v Cambridge je čiastočne financovaná prostredníctvom darov a grantov, ktoré sú vložené do fondu a následne investované. Tento fond spravuje tretia osoba. V marci 2009 táto univerzita požiadala daňový úrad o odpočítanie DPH v súvislosti s poplatkami uhradenými za správu príslušného fondu za obdobie od 1. apríla 1973 do 1. mája 1997 a od 1. mája 2006 do 30. januára 2009 z dôvodu, že príjem vytvorený týmto fondom sa použil na financovanie nákladov na činnosti univerzity ako celku.
Daňový úrad zamietol túto žiadosť s odôvodnením, že tieto poplatky priamo a výlučne súviseli s dotknutou investičnou činnosťou, na ktorú sa nevzťahuje smernica o DPH. Tento úrad sa domnieval, že uvedené poplatky v každom prípade neboli súčasťou ceny dodávky tovaru alebo poskytnutia služieb na výstupe, ktoré podliehajú DPH, pričom príjmy vytvorené týmto fondom čiastočne financujú tieto dodávky tovaru alebo poskytnutia služieb.

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Komisári" [shape=doubleoctagon];
    
    "University of Cambridge" -> "Komisári" [label="Požiadala daňový úrad o odpočítanie DPH v súvislosti s poplatkami uhradenými za správu príslušného fondu."];
    "Komisári" -> "Daňový úrad zamietol túto žiadosť";
    "Daňový úrad zamietol túto žiadosť" -> "University of Cambridge";
    "Daňový úrad zamietol túto žiadosť" -> "Tieto poplatky priamo a výlučne súviseli s dotknutou investičnou činnosťou, na ktorú sa nevzťahuje smernica o DPH." [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: Slovenian

Dejavnosti univerze v Cambridgeu se deloma financirajo iz donacij in dotacij, ki se dajo v sklad in potem investirajo. Ta sklad upravlja tretja oseba. Ta univerza je marca 2009 od davčne uprave zahtevala odbitek DDV od provizij, ki jih je plačala in ki se nanašajo na upravljanje zadevnega sklada za obdobja od 1. aprila 1973 do 1. maja 1997 in od 1. maja 2006 do 30. januarja 2009, in navajala, da so bili prihodki, ki jih je ustvaril ta sklad, uporabljani za financiranje stroškov vseh njenih dejavnosti.
Davčna uprava je ta zahtevek zavrnila, ker se te provizije neposredno in izključno pripišejo zadevni investicijski dejavnosti, ki ne spada na področje uporabe Direktive o DDV. Ta uprava je menila, da te provizije v nobenem primeru niso bile del izstopne cene dobave blaga ali storitev, ki so predmet DDV, ker prihodki, ki jih ustvari ta sklad, deloma financirajo to dobavo blaga ali storitev.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Davčna uprava" [shape=doubleoctagon];
    
    "University of Cambridge" -> "Davčna uprava" [label="Univerza je marca 2009 od davčne uprave zahtevala odbitek DDV od provizij, ki jih je plačala in ki se nanašajo na upravljanje zadevnega sklada."];
    "Davčna uprava" -> "Davčna uprava je ta zahtevek zavrnila";
    "Davčna uprava je ta zahtevek zavrnila" -> "University of Cambridge";
    "Davčna uprava je ta zahtevek zavrnila" -> "Te provizije se neposredno in izključno pripišejo zadevni investicijski dejavnosti, ki ne spada na področje uporabe Direktive o DDV." [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: Finnish

Cambridgen yliopiston toiminta rahoitetaan osittain lahjoilla ja lahjoituksilla, jotka siirretään rahastoon ja sijoitetaan. Tätä rahastoa hoitaa kolmas osapuoli. Kyseinen yliopisto pyysi maaliskuussa 2009 verohallinnolta vapautusta arvonlisäverosta, joka koski kyseisen rahaston hoitoon liittyviä maksuja, jotka oli maksettu 1.4.1973 ja 1.5.1997 väliseltä sekä 1.5.2006 ja 30.1.2009 väliseltä ajanjaksolta, ja väitti, että tästä rahastosta saatu tuotto oli käytetty kaikesta yliopiston toiminnasta aiheutuneiden kulujen rahoittamiseen.
Verohallinto hylkäsi tämän pyynnön sillä perusteella, että nämä maksut olivat aiheutuneet välittömästi ja yksinomaan kyseessä olevasta sijoitustoiminnasta, joka ei kuulunut arvonlisäverodirektiivin soveltamisalaan. Verohallinto katsoi, että kyseessä olevat maksut eivät missään tapauksessa olleet osa myöhemmässä vaihdannan vaiheessa tapahtunutta arvonlisäverollisten tavaroiden tai palvelujen tarjoamisen hintaa, koska tästä rahastosta saatavalla tuotolla rahoitettiin osittain tämä tavaroiden tai palvelujen tarjoaminen.

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Komission jäsenet" [shape=doubleoctagon];
    
    "University of Cambridge" -> "Komission jäsenet" [label="Kyseinen yliopisto pyysi maaliskuussa 2009 verohallinnolta vapautusta arvonlisäverosta, joka koski kyseisen rahaston hoitoon liittyviä maksuja, jotka oli maksettu 1.4.1973 ja 1.5.1997 väliseltä sekä 1.5.2006 ja 30.1.2009 väliseltä ajanjaksolta."];
    "Komission jäsenet" -> "Verohallinto hylkäsi tämän pyynnön";
    "Verohallinto hylkäsi tämän pyynnön" -> "University of Cambridge";
    "Verohallinto hylkäsi tämän pyynnön" -> "Nämä maksut olivat aiheutuneet välittömästi ja yksinomaan kyseessä olevasta sijoitustoiminnasta, joka ei kuulunut arvonlisäverodirektiivin soveltamisalaan." [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: Swedish

Verksamheten vid universitetet i Cambridge finansieras delvis genom donationer och anslag, som placeras i en fond och sedan investeras. Fonden förvaltas av en utomstående aktör. I mars 2009 yrkade universitetet avdrag för den mervärdesskatt som hänför sig till de avgifter som betalats för förvaltningen av den berörda fonden, avseende perioderna 1 april 1973–1 maj 1997 och 1 maj 2006–30 januari 2009, med motiveringen att de intäkter som genererats av denna fond hade använts för finansieringen av samtliga verksamheter.
Skattemyndigheten nekade avdrag med motiveringen att dessa avgifter var direkt och uteslutande hänförliga till den berörda investeringsverksamheten, som inte omfattades av mervärdesskattedirektivet. Skattemyndigheten fann att nämnda avgifter i vart fall inte utgjorde en kostnadskomponent som ingick i priset för utgående leverans och tillhandahållande av varor respektive tjänster som var föremål för mervärdesskatt, då de inkomster som genererats av denna fond till viss del finansierade detta tillhandahållande av varor eller tjänster.

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Kommissionärerna" [shape=doubleoctagon];
    
    "University of Cambridge" -> "Kommissionärerna" [label="yrkade universitetet avdrag för den mervärdesskatt som hänför sig till de avgifter som betalats för förvaltningen av den berörda fonden"];
    "Kommissionärerna" -> "Skattemyndigheten nekade avdrag";
    "Skattemyndigheten nekade avdrag" -> "University of Cambridge";
    "Skattemyndigheten nekade avdrag" -> "Dessa avgifter var direkt och uteslutande hänförliga till den berörda investeringsverksamheten, som inte omfattades av mervärdesskattedirektivet." [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: English

The University of Cambridge challenged the Commissioners’ decision before the First-tier Tribunal (Tax Chamber) (United Kingdom). That tribunal found that the fees for the management of the fund concerned were expenditure incurred for the purposes of the University of Cambridge’s economic activities and, therefore, that they formed part of the university’s overheads; accordingly, it granted the University of Cambridge’s application. That assessment was upheld by the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom); the Commissioners then brought an appeal against the decision of the latter tribunal before the Court of Appeal (England & Wales) (Civil Division) (United Kingdom).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Commissioners" [shape=doubleoctagon];
    "First-tier Tribunal (Tax Chamber) (United Kingdom)" [shape=doubleoctagon];
    "Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)" [shape=doubleoctagon];
    "Court of Appeal (England & Wales) (Civil Division) (United Kingdom)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (Tax Chamber) (United Kingdom)" [label="Challenged the Commissioners’ decision"];
    "First-tier Tribunal (Tax Chamber) (United Kingdom)" -> "Granted application";
    "Granted application" -> "University of Cambridge";
    "Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)" -> "Granted application" [label="Upheld"];
    "Granted application" -> "The fees for the management of the fund concerned were expenditure incurred for the purposes of the University of Cambridge’s economic activities and, therefore, that they formed part of the university’s overheads." [dir=none];
    "Commissioners" -> "Court of Appeal (England & Wales) (Civil Division) (United Kingdom)" [label="Brought an appeal against the decision"];

    
}
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

Кеймбриджкият университет обжалва решението на посочената администрация пред First-tier Tribunal (Tax Chamber) (Първоинстанционен съд (данъчно отделение), Обединено кралство). Като приема, че разходите за управлението на разглеждания фонд са представлявали разходи, направени за целите на икономическите дейности на Кеймбриджкия университет и че като такива те са били част от общите му разходи, тази юрисдикция уважава искането на Кеймбриджкия университет. След като този извод е потвърден от Upper Tribunal (Tax and Chancery Chamber) (Въззивен съд (данъчно и финансово отделение), Обединено кралство), данъчната администрация обжалва решението на последната юрисдикция пред Court of Appeal (England & Wales) (Civil Division) (Апелативен съд (Англия и Уелс) (гражданско отделение), Обединено кралство).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "данъчната администрация" [shape=doubleoctagon];
    "First-tier Tribunal (данъчно отделение) (Обединено кралство)" [shape=doubleoctagon];
    "Upper Tribunal (данъчно и финансово отделение) (Обединено кралство)" [shape=doubleoctagon];
    "Court of Appeal (Англия и Уелс) (гражданско отделение) (Обединено кралство)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (данъчно отделение) (Обединено кралство)" [label="обжалва решението на посочената администрация"];
    "First-tier Tribunal (данъчно отделение) (Обединено кралство)" -> "уважава искането";
    "уважава искането" -> "University of Cambridge";
    "Upper Tribunal (данъчно и финансово отделение) (Обединено кралство)" -> "уважава искането" [label="уважава"];
    "уважава искането" -> "Разходите за управлението на разглеждания фонд са представлявали разходи, направени за целите на икономическите дейности на Кеймбриджкия университет и че като такива те са били част от общите му разходи." [dir=none];
    "данъчната администрация" -> "Court of Appeal (Англия и Уелс) (гражданско отделение) (Обединено кралство)" [label="обжалва решението"];

    
}
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

La Universidad de Cambridge impugnó la resolución de la Administración tributaria ante el First-tier Tribunal (Tax Chamber) [Tribunal de Primera Instancia de lo Contencioso-Administrativo (Sala de asuntos tributarios), Reino Unido]. Dicho órgano jurisdiccional consideró que las comisiones relativas a la gestión del fondo de que se trata eran gastos realizados para las necesidades de las actividades económicas de la Universidad de Cambridge y que, por consiguiente, formaban parte de sus gastos generales, por lo que estimó la solicitud de la Universidad de Cambridge. Dado que esta apreciación fue confirmada por el Upper Tribunal (Tax and Chancery Chamber) [Tribunal Superior de lo Contencioso-Administrativo (Sala de Asuntos Tributarios y de los mercados regulados), Reino Unido], la Administración tributaria interpuso recurso de apelación contra la resolución de este último órgano jurisdiccional ante la Court of Appeal (England & Wales) (Civil Division) [Tribunal de Apelación (Inglaterra y Gales), Sala de lo Civil, Reino Unido).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Administración tributaria" [shape=doubleoctagon];
    "First-tier Tribunal (Sala de asuntos tributarios) (Reino Unido)" [shape=doubleoctagon];
    "Upper Tribunal (Sala de Asuntos Tributarios y de los mercados regulados) (Reino Unido)" [shape=doubleoctagon];
    "Court of Appeal (Inglaterra y Gales) (Sala de lo Civil) (Reino Unido)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (Sala de asuntos tributarios) (Reino Unido)" [label="Impugnó la resolución de la Administración tributaria"];
    "First-tier Tribunal (Sala de asuntos tributarios) (Reino Unido)" -> "estimó la solicitud";
    "estimó la solicitud" -> "University of Cambridge";
    "Upper Tribunal (Sala de Asuntos Tributarios y de los mercados regulados) (Reino Unido)" -> "estimó la solicitud" [label="estimó la solicitud"];
    "estimó la solicitud" -> "Las comisiones relativas a la gestión del fondo de que se trata eran gastos realizados para las necesidades de las actividades económicas de la Universidad de Cambridge y que, por consiguiente, formaban parte de sus gastos generales." [dir=none];
    "Administración tributaria" -> "Court of Appeal (Inglaterra y Gales) (Sala de lo Civil) (Reino Unido)" [label="impugnó la resolución"];

    
}
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

Univerzita v Cambridge napadla rozhodnutí daňové správy u First-tier Tribunal (Tax Chamber) [soud prvního stupně (daňový senát), Spojené království]. Tento soud dospěl k názoru, že poplatky za správu dotyčného fondu představují výdaje vynaložené pro účely ekonomické činnosti univerzity v Cambridge, takže z toho důvodu spadají do jejích režijních výdajů, a žalobě univerzity v Cambridge vyhověl. Upper Tribunal (Tax and Chancery Chamber) [vrchní soud (daňový a obchodní senát, Spojené království)] tento závěr potvrdil, a tak daňová správa podala proti jeho rozhodnutí odvolání ke Court of Appeal (England & Wales) (Civil Division) [odvolací soud (Anglie a Wales) (občanskoprávní oddělení), Spojené království].

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "daňová správa" [shape=doubleoctagon];
    "First-tier Tribunal (daňový senát) (Spojené království)" [shape=doubleoctagon];
    "Upper Tribunal (daňový a obchodní senát) (Spojené království)" [shape=doubleoctagon];
    "Court of Appeal (Anglie a Wales) (občanskoprávní oddělení) (Spojené království)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (daňový senát) (Spojené království)" [label="napadla rozhodnutí daňové správy"];
    "First-tier Tribunal (daňový senát) (Spojené království)" -> "žalobě univerzity v Cambridge vyhověl.";
    "žalobě univerzity v Cambridge vyhověl." -> "University of Cambridge";
    "Upper Tribunal (daňový a obchodní senát) (Spojené království)" -> "žalobě univerzity v Cambridge vyhověl." [label="potvrdil"];
    "žalobě univerzity v Cambridge vyhověl." -> "Poplatky za správu dotyčného fondu představují výdaje vynaložené pro účely ekonomické činnosti univerzity v Cambridge, takže z toho důvodu spadají do jejích režijních výdajů." [dir=none];
    "daňová správa" -> "Court of Appeal (Anglie a Wales) (občanskoprávní oddělení) (Spojené království)" [label="daňová správa podala proti jeho rozhodnutí odvolání"];

    
}
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 Cambridge indbragte nævnte myndigheds afgørelse for First-tier Tribunal (Tax Chamber) (ret i første instans (afdelingen for sager om skatter og afgifter), Det Forenede Kongerige). Denne ret fandt, at honoraret for forvaltningen af den pågældende fond udgjorde udgifter afholdt til brug for University of Cambridges økonomiske virksomhed, og at de som sådanne var en del af dettes generalomkostninger, og gav derfor University of Cambridge medhold i sagen. Da denne vurdering blev stadfæstet af Upper Tribunal (Tax and Chancery Chamber) (appeldomstol (afdelingen for skatter og afgifter og visse sager om tinglysning), Det Forenede Kongerige), iværksatte afgiftsmyndigheden appel til prøvelse af sidstnævnte domstols afgørelse for Court of Appeal (England & Wales) (Civil Division) (appeldomstol (England og Wales) (afdelingen for civile sager), Det Forenede Kongerige).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "afgiftsmyndigheden" [shape=doubleoctagon];
    "First-tier Tribunal (afdelingen for sager om skatter og afgifter) (Det Forenede Kongerige)" [shape=doubleoctagon];
    "Upper Tribunal (afdelingen for skatter og afgifter og visse sager om tinglysning) (Det Forenede Kongerige)" [shape=doubleoctagon];
    "Court of Appeal (England og Wales) (afdelingen for civile sager) (Det Forenede Kongerige)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (afdelingen for sager om skatter og afgifter) (Det Forenede Kongerige)" [label="University of Cambridge indbragte nævnte myndigheds afgørelse"];
    "First-tier Tribunal (afdelingen for sager om skatter og afgifter) (Det Forenede Kongerige)" -> "gav derfor University of Cambridge medhold i sagen.";
    "gav derfor University of Cambridge medhold i sagen." -> "University of Cambridge";
    "Upper Tribunal (afdelingen for skatter og afgifter og visse sager om tinglysning) (Det Forenede Kongerige)" -> "gav derfor University of Cambridge medhold i sagen." [label="stadfæstet"];
    "gav derfor University of Cambridge medhold i sagen." -> "Honoraret for forvaltningen af den pågældende fond udgjorde udgifter afholdt til brug for University of Cambridges økonomiske virksomhed, og at de som sådanne var en del af dettes generalomkostninger." [dir=none];
    "afgiftsmyndigheden" -> "Court of Appeal (England og Wales) (afdelingen for civile sager) (Det Forenede Kongerige)" [label="indbragte nævnte myndigheds afgørelse"];

    
}
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 Universität Cambridge focht diese Entscheidung vor dem First-tier Tribunal (Tax Chamber) (Gericht erster Instanz [Kammer für Steuersachen], Vereinigtes Königreich) an. Dieses Gericht, das die Auffassung vertrat, dass die Fondsverwaltungsgebühren Aufwendungen für die wirtschaftlichen Tätigkeiten der Universität Cambridge darstellten und deshalb Teil der Gemeinkosten der Universität seien, gab deren Klage statt. Nachdem diese Beurteilung vom Upper Tribunal (Tax and Chancery Chamber) (Gericht zweiter Instanz [Kammer für Steuer- und Finanzsachen], Vereinigtes Königreich) bestätigt worden war, legte die Steuerverwaltung gegen dessen Entscheidung Rechtsmittel beim Court of Appeal (England & Wales) (Civil Division) (Rechtsmittelgericht [England & Wales] [Zivilabteilung], Vereinigtes Königreich) ein.

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Kommissare" [shape=doubleoctagon];
    "First-tier Tribunal (Kammer für Steuersachen) (Vereinigtes Königreich)" [shape=doubleoctagon];
    "Upper Tribunal (Kammer für Steuer- und Finanzsachen) (Vereinigtes Königreich)" [shape=doubleoctagon];
    "Court of Appeal (Rechtsmittelgericht [England & Wales]) (Zivilabteilung) (Vereinigtes Königreich)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (Kammer für Steuersachen) (Vereinigtes Königreich)" [label="Anfechtung der Entscheidung der Kommissare"];
    "First-tier Tribunal (Kammer für Steuersachen) (Vereinigtes Königreich)" -> "gab deren Klage statt.";
    "gab deren Klage statt." -> "University of Cambridge";
    "Upper Tribunal (Kammer für Steuer- und Finanzsachen) (Vereinigtes Königreich)" -> "gab deren Klage statt." [label="bestätigt worden war"];
    "gab deren Klage statt." -> "Die Fondsverwaltungsgebühren waren Aufwendungen für die wirtschaftlichen Tätigkeiten der Universität Cambridge und daher Teil der Gemeinkosten der Universität." [dir=none];
    "Kommissare" -> "Court of Appeal (Rechtsmittelgericht [England & Wales]) (Zivilabteilung) (Vereinigtes Königreich)" [label="focht diese Entscheidung an"];

    
}
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 ülikool vaidlustas maksuhalduri otsuse First-tier Tribunalis (Tax Chamber) (esimese astme kohus (maksukolleegium), Ühendkuningriik). Kuna kohus leidis, et asjaomase fondi haldamisega seotud teenustasu kujutab endast Cambridge’i ülikooli majandustegevusega seotud kulu ning et seetõttu moodustab see kulu teatava osa ülikooli üldkuludest, rahuldas kohus Cambridge’i ülikooli kaebuse. Kuna Upper Tribunal (Tax and Chancery Chamber) (kõrgem kohus (maksu- ja kaubanduskolleegium), Ühendkuningriik) nõustus selle hinnanguga, esitas maksuhaldur viimati nimetatud kohtu otsuse peale apellatsioonkaebuse Court of Appealile (England & Wales) (Civil Division) (apellatsioonikohus (Inglismaa ja Wales) (tsiviilosakond), Ühendkuningriik).

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Volinikud" [shape=doubleoctagon];
    "First-tier Tribunal (maksukolleegium) (Ühendkuningriik)" [shape=doubleoctagon];
    "Upper Tribunal (maksu- ja kaubanduskolleegium) (Ühendkuningriik)" [shape=doubleoctagon];
    "Court of Appeal (Inglismaa ja Wales) (tsiviilosakond) (Ühendkuningriik)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (maksukolleegium) (Ühendkuningriik)" [label="vaidlustas volinike otsuse"];
    "First-tier Tribunal (maksukolleegium) (Ühendkuningriik)" -> "Rahuldas kohus Cambridge’i ülikooli kaebuse.";
    "Rahuldas kohus Cambridge’i ülikooli kaebuse." -> "University of Cambridge";
    "Upper Tribunal (maksu- ja kaubanduskolleegium) (Ühendkuningriik)" -> "Rahuldas kohus Cambridge’i ülikooli kaebuse." [label="rahuldas kohus Cambridge’i ülikooli kaebuse."];
    "Rahuldas kohus Cambridge’i ülikooli kaebuse." -> "Asjaomase fondi haldamisega seotud teenustasu kujutab endast Cambridge’i ülikooli majandustegevusega seotud kulu ning et seetõttu moodustab see kulu teatava osa ülikooli üldkuludest." [dir=none];
    "Volinikud" -> "Court of Appeal (Inglismaa ja Wales) (tsiviilosakond) (Ühendkuningriik)" [label="Esitas maksuhaldur viimati nimetatud kohtu otsuse peale apellatsioonkaebuse"];

    
}
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

Το πανεπιστήμιο του Cambridge προσέβαλε την απόφαση της εν λόγω διοίκησης ενώπιον του First-tier Tribunal (Tax Chamber) [πρωτοδικείου διοικητικών διαφορών (φορολογικό τμήμα), Ηνωμένο Βασίλειο]. Το ως άνω δικαστήριο, φρονώντας ότι οι προμήθειες για τη διαχείριση του εν λόγω ταμείου αποτελούν δαπάνες στις οποίες το πανεπιστήμιο του Cambridge υποβάλλεται για τις ανάγκες των οικονομικών δραστηριοτήτων του και ότι, ως τέτοιες, αποτελούν μέρος των γενικών εξόδων του, έκανε δεκτό το αίτημα του πανεπιστημίου του Cambridge. Την εν λόγω κρίση επιβεβαίωσε το Upper Tribunal (Tax and Chancery Chamber) [εφετείο διοικητικών διαφορών (τμήμα φορολογίας και κτηματολογίου, Ηνωμένο Βασίλειο)] οπότε η φορολογική διοίκηση άσκησε ένδικο μέσο κατά της αποφάσεως του δικαστηρίου αυτού ενώπιον του Court of Appeal (England & Wales) (Civil Division) [εφετείου (Αγγλία και Ουαλία) (πολιτικό τμήμα), Ηνωμένο Βασίλειο].

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Επίτροποι" [shape=doubleoctagon];
    "First-tier Tribunal (φορολογικό τμήμα) (Ηνωμένο Βασίλειο)" [shape=doubleoctagon];
    "Upper Tribunal (τμήμα φορολογίας και κτηματολογίου) (Ηνωμένο Βασίλειο)" [shape=doubleoctagon];
    "Court of Appeal (Αγγλία και Ουαλία) (πολιτικό τμήμα) (Ηνωμένο Βασίλειο)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (φορολογικό τμήμα) (Ηνωμένο Βασίλειο)" [label="Προσβάλλει την απόφαση των Επιτρόπων"];
    "First-tier Tribunal (φορολογικό τμήμα) (Ηνωμένο Βασίλειο)" -> "έκανε δεκτό το αίτημα";
    "έκανε δεκτό το αίτημα" -> "University of Cambridge";
    "Upper Tribunal (τμήμα φορολογίας και κτηματολογίου) (Ηνωμένο Βασίλειο)" -> "έκανε δεκτό το αίτημα" [label="επιβεβαίωσε"];
    "έκανε δεκτό το αίτημα" -> "Οι προμήθειες για τη διαχείριση του εν λόγω ταμείου αποτελούν δαπάνες στις οποίες το πανεπιστήμιο του Cambridge υποβάλλεται για τις ανάγκες των οικονομικών δραστηριοτήτων του και ότι, ως τέτοιες, αποτελούν μέρος των γενικών εξόδων του." [dir=none];
    "Επίτροποι" -> "Court of Appeal (Αγγλία και Ουαλία) (πολιτικό τμήμα) (Ηνωμένο Βασίλειο)" [label="προσέβαλε την απόφαση"];

    
}
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

L’université de Cambridge a contesté la décision de ladite administration devant le First-tier Tribunal (Tax Chamber) [tribunal de première instance (chambre de la fiscalité), Royaume-Uni]. Cette juridiction, considérant que les commissions relatives à la gestion du fonds concerné constituaient des dépenses exposées pour les besoins des activités économiques de l’université de Cambridge et que, à ce titre, elles faisaient partie des frais généraux de cette dernière, a fait droit à la demande de l’université de Cambridge. Cette appréciation ayant été confirmée par l’Upper Tribunal (Tax and Chancery Chamber) [tribunal supérieur (chambre de la fiscalité et de la Chancery, Royaume-Uni)], l’administration fiscale a interjeté appel de la décision de cette dernière juridiction devant la Court of Appeal (England & Wales) (Civil Division) [Cour d’appel (Angleterre et pays de Galles) (division civile), Royaume-Uni].

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "commissions" [shape=doubleoctagon];
    "First-tier Tribunal (chambre de la fiscalité) (Royaume-Uni)" [shape=doubleoctagon];
    "Upper Tribunal (chambre de la fiscalité et de la Chancery) (Royaume-Uni)" [shape=doubleoctagon];
    "Court of Appeal (Angleterre et pays de Galles) (division civile) (Royaume-Uni)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (chambre de la fiscalité) (Royaume-Uni)" [label="a contesté la décision de ladite administration"];
    "First-tier Tribunal (chambre de la fiscalité) (Royaume-Uni)" -> "a fait droit à la demande";
    "a fait droit à la demande" -> "University of Cambridge";
    "Upper Tribunal (chambre de la fiscalité et de la Chancery) (Royaume-Uni)" -> "a fait droit à la demande" [label="a fait droit à la demande de l’université de Cambridge. Cette appréciation ayant été confirmée"];
    "a fait droit à la demande" -> "Les commissions relatives à la gestion du fonds concerné constituaient des dépenses exposées pour les besoins des activités économiques de l’université de Cambridge et que, à ce titre, elles faisaient partie des frais généraux de cette dernière." [dir=none];
    "commissions" -> "Court of Appeal (Angleterre et pays de Galles) (division civile) (Royaume-Uni)" [label="a interjeté appel de la décision"];

    
}
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

Sveučilište u Cambridgeu je osporavalo odluku navedene uprave pred First‑tier Tribunalom (Tax Chamber) (Prvostupanjski sud, Odjel za poreze, Ujedinjena Kraljevina). Taj je sud, smatrajući da naknade za upravljanje dotičnim fondom predstavljaju troškove nastale za potrebe gospodarskih aktivnosti Sveučilišta u Cambridgeu i da, na toj osnovi, predstavljaju dio njegovih općih troškova, usvojio njegovu tužbu. Nakon što je tu ocjenu potvrdio Upper Tribunal (Tax and Chancery Chamber) (Viši sud, Odjel za poreze i Chancery, Ujedinjena Kraljevina), porezna uprava je podnijela žalbu protiv odluke potonjeg suda pred Court of Appeal (England & Wales) (Civil Division) (Žalbeni sud, Engleska i Wales (Građanski odjel), Ujedinjena Kraljevina).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "porezna uprava" [shape=doubleoctagon];
    "First-tier Tribunal (Odjel za poreze) (Ujedinjena Kraljevina)" [shape=doubleoctagon];
    "Upper Tribunal (Odjel za poreze i Chancery) (Ujedinjena Kraljevina)" [shape=doubleoctagon];
    "Court of Appeal (Engleska i Wales) (Građanski odjel) (Ujedinjena Kraljevina)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (Odjel za poreze) (Ujedinjena Kraljevina)" [label="Sveučilište u Cambridgeu je osporavalo odluku navedene uprave"];
    "First-tier Tribunal (Odjel za poreze) (Ujedinjena Kraljevina)" -> "Usvojio njegovu tužbu.";
    "Usvojio njegovu tužbu." -> "University of Cambridge";
    "Upper Tribunal (Odjel za poreze i Chancery) (Ujedinjena Kraljevina)" -> "Usvojio njegovu tužbu." [label="Usvojio"];
    "Usvojio njegovu tužbu." -> "Naknade za upravljanje dotičnim fondom predstavljaju troškove nastale za potrebe gospodarskih aktivnosti Sveučilišta u Cambridgeu i da, na toj osnovi, predstavljaju dio njegovih općih troškova." [dir=none];
    "porezna uprava" -> "Court of Appeal (Engleska i Wales) (Građanski odjel) (Ujedinjena Kraljevina)" [label="porezna uprava je podnijela žalbu protiv odluke"];

    
}
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

L’università di Cambridge contestava la decisione di detta amministrazione dinanzi al First-tier Tribunal (Tax Chamber) [Tribunale di primo grado (sezione tributaria), Regno Unito]. Tale giudice, considerando che i compensi relativi alla gestione del fondo di cui trattasi costituivano spese sostenute per le esigenze delle attività economiche dell’università di Cambridge e che, per tale motivo, facevano parte delle spese generali di quest’ultima, accoglieva la domanda dell’università di Cambridge. Poiché tale valutazione era stata confermata dall’Upper Tribunal (Tax and Chancery Chamber) [Tribunale superiore (sezione tributaria e del pubblico registro e della cancelleria, Regno Unito)], l’amministrazione tributaria interponeva appello contro la decisione di quest’ultimo giudice dinanzi alla Court of Appeal (England & Wales) (Civil Division) [Corte d’appello (Inghilterra e Galles) (sezione civile), Regno Unito].

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Commissari" [shape=doubleoctagon];
    "First-tier Tribunal (sezione tributaria) (Regno Unito)" [shape=doubleoctagon];
    "Upper Tribunal (sezione tributaria e del pubblico registro e della cancelleria) (Regno Unito)" [shape=doubleoctagon];
    "Court of Appeal (Inghilterra e Galles) (sezione civile) (Regno Unito)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (sezione tributaria) (Regno Unito)" [label="Impugnazione della decisione dei Commissari"];
    "First-tier Tribunal (sezione tributaria) (Regno Unito)" -> "Accoglieva la domanda";
    "Accoglieva la domanda" -> "University of Cambridge";
    "Upper Tribunal (sezione tributaria e del pubblico registro e della cancelleria) (Regno Unito)" -> "Accoglieva la domanda" [label="Accoglieva"];
    "Accoglieva la domanda" -> "I compensi relativi alla gestione del fondo di cui trattasi costituivano spese sostenute per le esigenze delle attività economiche dell’università di Cambridge e che, per tale motivo, facevano parte delle spese generali di quest’ultima." [dir=none];
    "Commissari" -> "Court of Appeal (Inghilterra e Galles) (sezione civile) (Regno Unito)" [label="Interponeva appello contro la decisione"];

    
}
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

Par minētās administrācijas lēmumu Kembridžas Universitāte cēla prasību First‑tier Tribunal (Tax Chamber) (Administratīvā pirmās instances tiesa (Nodokļu lietu palāta), Apvienotā Karaliste). Šī tiesa, uzskatīdama, ka komisijas maksas, kas saistītas ar attiecīgā fonda pārvaldību, ir izdevumi, kuri izdarīti Kembridžas Universitātes saimnieciskajai darbībai, un ka šajā ziņā tās esot pēdējās minētās pieskaitāmo izmaksu daļa, apmierināja Kembridžas Universitātes prasību. Tā kā šo vērtējumu apstiprināja Upper Tribunal (Tax and Chancery Chamber) (Administratīvā virstiesa (Nodokļu un kanclera kompetences lietu palāta), Apvienotā Karaliste), nodokļu administrācija iesniedza apelācijas sūdzību par šīs pēdējās minētās tiesas nolēmumu Court of Appeal (England & Wales) (Civil Division) (Apelācijas tiesa (Anglija un Velsa) (Civillietu palāta), Apvienotā Karaliste).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "komisijas" [shape=doubleoctagon];
    "First-tier Tribunal (Nodokļu lietu palāta) (Apvienotā Karaliste)" [shape=doubleoctagon];
    "Upper Tribunal (Nodokļu un kanclera kompetences lietu palāta) (Apvienotā Karaliste)" [shape=doubleoctagon];
    "Court of Appeal (Anglija un Velsa) (Civillietu palāta) (Apvienotā Karaliste)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (Nodokļu lietu palāta) (Apvienotā Karaliste)" [label="Par minētās administrācijas lēmumu Kembridžas Universitāte cēla prasību"];
    "First-tier Tribunal (Nodokļu lietu palāta) (Apvienotā Karaliste)" -> "apmierināja Kembridžas Universitātes prasību.";
    "apmierināja Kembridžas Universitātes prasību." -> "University of Cambridge";
    "Upper Tribunal (Nodokļu un kanclera kompetences lietu palāta) (Apvienotā Karaliste)" -> "apmierināja Kembridžas Universitātes prasību." [label="apstiprināja"];
    "apmierināja Kembridžas Universitātes prasību." -> "Komisijas maksas, kas saistītas ar attiecīgā fonda pārvaldību, ir izdevumi, kuri izdarīti Kembridžas Universitātes saimnieciskajai darbībai, un ka šajā ziņā tās esot pēdējās minētās pieskaitāmo izmaksu daļa." [dir=none];
    "komisijas" -> "Court of Appeal (Anglija un Velsa) (Civillietu palāta) (Apvienotā Karaliste)" [label="iesniedza apelācijas sūdzību par šīs pēdējās minētās tiesas nolēmumu"];

    
}
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 universitetas apskundė minėtą sprendimą First‑tier Tribunal (Tax Chamber) (Pirmosios instancijos teismas (mokesčių bylų skyrius), Jungtinė Karalystė). Šis teismas, atsižvelgdamas į tai, kad komisiniai mokesčiai už atitinkamo fondo valdymą sudarė išlaidas, kurios patirtos Kembridžo universiteto ekonominės veiklos tikslais, ir kad jie sudarė dalį Kembridžo universiteto bendrųjų išlaidų, patenkino Kembridžo universiteto prašymą. Kadangi šį vertinimą patvirtino Upper Tribunal (Tax and Chancery Chamber) (Aukštesnysis teismas (Mokesčių ir lordo kanclerio skyrius), Jungtinė Karalystė), mokesčių administratorius pateikė apeliacinį skundą dėl šio teismo sprendimo Court of Appeal (England & Wales) (Civil Division) (Apeliacinis teismas (Anglija ir Velsas) (Civilinių bylų skyrius), Jungtinė Karalystė).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "mokesčių administratorius" [shape=doubleoctagon];
    "First-tier Tribunal (mokesčių bylų skyrius) (Jungtinė Karalystė)" [shape=doubleoctagon];
    "Upper Tribunal (Mokesčių ir lordo kanclerio skyrius) (Jungtinė Karalystė)" [shape=doubleoctagon];
    "Court of Appeal (Anglija ir Velsas) (Civilinių bylų skyrius) (Jungtinė Karalystė)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (mokesčių bylų skyrius) (Jungtinė Karalystė)" [label="Kembridžo universitetas apskundė minėtą sprendimą"];
    "First-tier Tribunal (mokesčių bylų skyrius) (Jungtinė Karalystė)" -> "patenkino Kembridžo universiteto prašymą.";
    "patenkino Kembridžo universiteto prašymą." -> "University of Cambridge";
    "Upper Tribunal (Mokesčių ir lordo kanclerio skyrius) (Jungtinė Karalystė)" -> "patenkino Kembridžo universiteto prašymą." [label="patvirtino"];
    "patenkino Kembridžo universiteto prašymą." -> "Komisiniai mokesčiai už atitinkamo fondo valdymą sudarė išlaidas, kurios patirtos Kembridžo universiteto ekonominės veiklos tikslais, ir kad jie sudarė dalį Kembridžo universiteto bendrųjų išlaidų." [dir=none];
    "mokesčių administratorius" -> "Court of Appeal (Anglija ir Velsas) (Civilinių bylų skyrius) (Jungtinė Karalystė)" [label="apskundė minėtą sprendimą"];

    
}
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: Hungarian

A cambridge‑i egyetem a First‑tier Tribunal (Tax Chamber) (elsőfokú bíróság [adójogi tanács], Egyesült Királyság) előtt vitatta az említett adóhatóság határozatát. E bíróság, miután megállapította, hogy az érintett alap kezeléséhez kapcsolódó díjak a cambridge‑i egyetem gazdasági tevékenységeinek szükségletei körében felmerült kiadásoknak minősülnek, és hogy azok e címen ez utóbbi általános költségeinek minősülnek, helyt adott a cambridge‑i egyetem kérelmének. Mivel az Upper Tribunal (Tax and Chancery Chamber) (másodfokú bíróság [adóügyi és kancelláriai tanács], Egyesült Királyság) helybenhagyta ezt az értékelést, az adóhatóság fellebbezést nyújtott be ez utóbbi bíróság határozatával szemben a Court of Appealhez (England & Wales) (Civil Division) (fellebbviteli bíróság [Anglia és Wales] [polgári kollégium], Egyesült Királyság).

Legal relationship diagram (Graphviz):

digraph {
    rankdir=LR;
    node [shape=box];
    
    "University of Cambridge" [shape=doubleoctagon];
    "Biztosok" [shape=doubleoctagon];
    "First-tier Tribunal (adójogi tanács) (Egyesült Királyság)" [shape=doubleoctagon];
    "Upper Tribunal (adóügyi és kancelláriai tanács) (Egyesült Királyság)" [shape=doubleoctagon];
    "Court of Appeal (Anglia és Wales) (polgári kollégium) (Egyesült Királyság)" [shape=doubleoctagon];
    
    "University of Cambridge" -> "First-tier Tribunal (adójogi tanács) (Egyesült Királyság)" [label="A biztosok határozatát megtámadta"];
    "First-tier Tribunal (adójogi tanács) (Egyesült Királyság)" -> "helyt adott a cambridge‑i egyetem kérelmének.";
    "helyt adott a cambridge‑i egyetem kérelmének." -> "University of Cambridge";
    "Upper Tribunal (adóügyi és kancelláriai tanács) (Egyesült Királyság)" -> "helyt adott a cambridge‑i egyetem kérelmének." [label="helybenhagyta"];
    "helyt adott a cambridge‑i egyetem kérelmének." -> "Az érintett alap kezeléséhez kapcsolódó díjak a cambridge‑i egyetem gazdasági tevékenységeinek szükségletei körében felmerült kiadásoknak minősülnek, és hogy azok e címen ez utóbbi általános költségeinek minősülnek." [dir=none];
    "Biztosok" -> "Court of Appeal (Anglia és Wales) (polgári kollégium) (Egyesült Királyság)" [label="Fellebbezést nyújtott be a határozat ellen"];

    
}