natgillin/translations-raw huggingface dataset:
Det bemærkes indledningsvis, at Domstolen har fastslået, på den ene side at det forhold, at vejanlæg stilles til rådighed mod betaling af en vejafgift, udgør levering af en tjenesteydelse mod vederlag som omhandlet i sjette direktivs artikel 2, nr. 1, og på den anden side, at sjette direktivs artikel 4, stk. 5, hvorefter offentligretlige
By letter of 22 December 1997, the Commission informed the Spanish Government that it considered that, by applying a reduced rate of VAT to the supply of services consisting in making road infrastructure available to users, the Kingdom of Spain was in breach of Article 12 of
Den spanske regering anførte i sit svar af 24. april 1998, at adgangen til mod betaling af en vejafgift at benytte motorvejene afgiftsmæssigt behandles meget forskelligt i de forskellige medlemsstater, idet nogle medlemsstater ikke opkræver moms af denne ydelse, og at de spanske myndigheder for at afbøde den fordrejning, dette kan medføre, har besluttet af denne ydelse at opkræve moms med en reduceret
In its reply of 24 April 1998, the Spanish Government submitted that the making available of motorways in return for payment of a toll receives very different tax treatment in the various Member States, some of which do not subject that activity to VAT, and that, in order to compensate for the resulting distortion, the Spanish authorities had decided to apply a reduced rate of VAT of 7% to that activity.
organers virksomhed i deres egenskab af offentlig myndighed ikke er momspligtig virksomhed, ikke finder anvendelse på private erhvervsdrivende.
regarded as the activity of the transport of passengers and their accompanying luggage, and may therefore enjoy a reduced rate of VAT.
måde. Denne virksomhed kan derfor ikke ligestilles med virksomhed bestående i befordring af personer og disses bagage, som omhandles i femte kategori i bilag H til sjette direktiv.
It is settled case-law that provisions which are in the nature of exceptions to a principle must be interpreted strictly.
Det er ubestridt, at den virksomhed, der består i at stille vejanlæg til rådighed for brugerne mod betaling af en vejafgift, i Spanien ikke udøves af et offentligretligt organ, men af private erhvervsdrivende.
Since it did not regard the explanations given by the Spanish authorities as satisfactory, the Commission by letter of 10 August 1998 sent the Kingdom of Spain a reasoned opinion, restating the complaint set out in its letter of formal notice and requesting Spain to take the necessary measures to comply with the reasoned opinion within two months.
Det følger af det anførte og bestrides i øvrigt ikke af Kongeriget Spanien, at den omhandlede virksomhedvedrørermomspligtigetjenesteydelser og udøves i Spanien af erhvervsdrivende, der for så vidt angår denne virksomhed er afgiftspligtige personer.
In their reply of 21 October 1998, the Spanish authorities denied the alleged failure to fulfil obligations, on the same grounds as those previously stated.
I nærværende sag skal det derfor udelukkende afgøres, om Kongeriget Spanien ved at anvende en reduceret og ikke den almindelige momssats på disse tjenesteydelser har tilsidesat sine forpligtelser i henhold til sjette direktivs artikel 12, stk. 3, litra a).
As the Kingdom of Spain had not complied with the reasoned opinion, the Commission brought the present action.
Det bemærkes herved, at en traktatbrudsprocedure gør det muligt at fastslå den nøjagtige rækkevidde af medlemsstaternes forpligtelser i tilfælde af uoverensstemmelser vedrørende fortolkningen og er baseret på en objektiv konstatering af, at en medlemsstat har tilsidesat sine forpligtelser efter traktaten eller efter bestemmelser i den afledede ret.
The making available of road infrastructure to users on payment of a toll does not consist in the provision of a means of transport but in permitting users who have a vehicle to make a journey in better conditions. That activity cannot therefore be treated as an activity of transport of passengers and their accompanying luggage within the meaning of category 5 in Annex H to the Sixth Directive.
Den spanske regering har anført, at den ydelse, hvorved private erhvervsdrivende stiller en vejinfrastruktur til rådighed, kan ligestilles med en virksomhed, der består i befordring af personer og disses bagage og således kan nyde godt af en reduceret momssats.
The Court has held, first, that making road infrastructure available on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive, and, second, that Article 4(5) of the Sixth Directive, under which the activities of bodies governed by public law in which they engage as public authorities are exempt from VAT, does not apply to the activities of operators governed by private law.
Det fremgår af fast retspraksis, at bestemmelser, der har karakter af en undtagelse fra et princip, skal fortolkes strengt efter ordlyden.
The Spanish Government submits, as justification for its failure to fulfil its obligations under the Sixth Directive, that the length of the procedures initiated by the Commission against the Member States not charging VAT on the activity of making road infrastructure available gave rise to a legitimate expectation on the part of the Kingdom of Spain that the Sixth Directive did not necessarily require the standard rate of VAT to be applied to that activity.
I øvrigt bemærkes, at princippet om beskyttelse af den berettigede forventning, der er et udtryk for retssikkerhedsprincippet, almindeligvis påberåbes af borgere (erhvervsdrivende), der har en berettiget forventning, som er skabt af de offentlige myndigheder, og ikke kan påberåbes af en regering med henblik på at undgå virkningerne af en afgørelse fra Domstolen, der fastslår, at en fællesskabsretsakt er ugyldig.
It is common ground that in Spain the activity of making road infrastructure available to users on payment of a toll is carried out not by a body governed by public law but by operators governed by private law.
Begrebet virksomhed bestående i »befordring af personer og disses bagage« skal fortolkes i overensstemmelse med de pågældende ords almindelige betydning.
Consequently, as is moreover not contested by the Kingdom of Spain, the activity in question relates to supplies of services subject to VAT and is carried on in Spain by economic operators who are taxable persons for VAT purposes in respect of that activity.
På baggrund af det anførte skal det fremhæves, at princippet om beskyttelse af den berettigede forventning ikke i et tilfælde som det i denne sag foreliggende kan påberåbes af en medlemsstat for at afværge den objektive konstatering af, at den ikke har opfyldt sine forpligtelser i henhold til traktaten eller bestemmelser i den afledede ret, idet en anerkendelse af en sådan begrundelse ville modvirke det formål, som proceduren i henhold til traktatens artikel 169 forfølger.
In response to that submission, the Court must reiterate that the procedure for a declaration of a failure on the part of a Member State to fulfil an obligation affords a means of determining the exact nature of the obligations of the Member States in case of differences of interpretation and is based on the objective finding that a Member State has failed to fulfil its obligations under the Treaty or secondary legislation.
Den ydelse at stille en vejinfrastruktur til rådighed for brugerne mod betaling af en vejafgift består ikke i levering af et transportmiddel, men i at give de brugere, der råder over et køretøj, mulighed for at tilbagelægge en distance på den bedst mulige
The sole issue in the present action is therefore whether, by applying a reduced rate of VAT to those supplies of services instead of the standard rate, the Kingdom of Spain has failed to fulfil its obligations under Article 12(3)(a) of the Sixth Directive.
Kongeriget Spanien betaler sagens omkostninger.«
Orders the Kingdom of Spain to pay the costs.'
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 28. september 2000.
Advocate General S. Alber delivered his Opinion at the sitting of the Fifth Chamber on 28 September 2000.
Dansk tekst foreligger endnu ikke.
He therefore proposed that the Court should reply as follows:
Præjudiciel »Fiskale bestemmelser — harmonisering af lovgivningerne — omsætningsafgift — det fælles merværdiafgiftssystem — sjette direktiv —fritagelser — udlejning affasi ejendom — udøvelse af sport eller fysisk træning« (Femte Afdeling)
By applying a reduced rate to the provision of services consisting in making road infrastructure available to users by concessionaires, the Kingdom of Spain has failed to fulfil its obligations under Article 12 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.
Hovedsagen og de præjudicielle spørgsmål
(2) The Kingdom of Spain shall bear the costs of the proceedings.'
derfor i strid med ordlyden af de tilsvarende bestemmelser i sjette direktiv, når der i § 2, stk. 2, er fastsat en generel fritagelse for sådanne tjenesteydelser uden begrænsning til tjenesteydere, som ikke arbejder med gevinst for øje.
(Tax provisions—Harmonisation of laws — Turnover taxes — Common system of value added tax — Sixth Directive — Exemptions — Letting of immovable property — Practice of sport or physical education) (Fifth Chamber)
Den svenske stat har til støtte for den nationale lovgivning gjort gældende, at en anden bestemmelse finder anvendelse på hovedsagen, nemlig artikel 13, punkt B, litra b), i sjette direktiv, som fritager bortforpagtning og udlejning af fast ejendom. Lindöparks virksomhed består i udlejning af en golfbane, som er fast ejendom, til sine kunder.
Since the Svea Hovrätt was uncertain about the interpretation of the Sixth Directive, and in particular Article 13 thereof, in the circumstances of the case, it decided to stay proceedings and to refer a number of questions to the Court of Justice for a preliminary ruling:
Da Svea hovrätt har fundet det tvivlsomt, hvorledes sjette direktiv og navnlig dets artikel 13 skal fortolkes under disse omstændigheder, har den besluttet at udsætte sagen og forelægge Domstolen nogle præjudicielle spørgsmål.
By order of 26 March 1999, received at the Court on 23 April 1999, the Svea Hovrätt (Svea Court of Appeal) referred to the Court for a preliminary ruling three questions on the interpretation of Article 13A(l)(m) and Article 13B(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977.
For så vidt angår anvendelsen af artikel 13, punkt B, litra b), i sjette direktiv på hovedsagen skal Domstolen blot give den nationale ret visse oplysninger, som følger af fast praksis, hvorimod det tilkommer retten at træffe afgørelse på dette punkt i den verserende sag.
The three questions have been raised in proceedings between the Swedish State and Stockholm Lindöpark AB concerning damages claimed by Lindöpark from the Swedish State on the ground that, at the time of the Kingdom of Sweden's accession to the European Union, it incorrectly transposed the Sixth Directive, in particular Article 13 thereof.
Det bemærkes herved, at det fremgår af fast praksis, at de udtryk, der anvendes til at betegne de fritagelser, som er fastsat i sjette direktivs artikel 13, skal fortolkes strengt, da de er undtagelser fra det almindelige princip, hvorefter moms opkræves af enhver tjenesteydelse, der udføres mod vederlag af en afgiftspligtig person.
By its first question, the national court is asking essentially whether the provisions of Article 13A(l)(m) and 13B(b) of the Sixth Directive preclude national legislation from providing for a general exemption from VAT for the supply of premises and other facilities and the related supply of accessories or other arrangements for the practice of sport or physical education, including services supplied by profit-making organisations.
Med sit første spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om artikel 13, punkt A, stk. 1, litra m), og artikel 13, punkt B, litra b), i sjette direktiv er til hinder for, at der i henhold til en national lovgivning gælder en generel momsfritagelse for overladelse af lokaler eller andre anlæg samt udlejning af tilbehør eller andre indretninger til udøvelse af sport eller fysisk træning, herunder tjenesteydelser, som præsteres af organer, der arbejder med gevinst for øje.
Lindöpark is a development company which runs a golf course for the exclusive use of businesses, which are thus able to offer both their staff and their clients an opportunity to play golf on the course.
Det bemærkes herved, at overladelse af lokaler eller andre anlæg samt udlejning af tilbehør eller andre indretninger til udøvelse af sport eller fysisk træning udgør tjenesteydelser i den forstand, hvori udtrykket er anvendt i sjette direktivs artikel 6.
The supply of premises and other facilities and the related supply of accessories or other arrangements for the practice of sport or physical education constitute supplies of services within the meaning of Article 6 of the Sixth Directive.
Disse aktiviteter er dermed i princippet pålagt merværdiafgift, jf. direktivets artikel 2, nr. 1.
Therefore, those activities are, in principle, subject to VAT under Article 2(1) of the directive.
Dernæst bemærkes, at ydelser i tilknytning til udøvelse af sport eller fysisk træning for så vidt muligt skal betragtes samlet.
Under the second paragraph of Article 2 of Chapter 3 of the VAT Law, which was in force until 1 January 1997, the 'company golf activity run by Lindöpark was exempt from VAT.
Det fremgår af Domstolens praksis, at der ved afgørelsen af, om en transaktion er afgiftspligtig, skal tages hensyn til samtlige omstændigheder ved den pågældende transaktion, idet det skal undersøges, hvad der er karakteristisk for denne.
Lindöpark was therefore not entitled to deduct input VAT incurred on goods and services used for the purposes of that activity.
Som en undtagelse fra princippet i artikel 2 er der i artikel 13, punkt A, stk. 1, litra m), i sjette direktiv fastsat en afgiftsfritagelse for tjenesteydelser i tilknytning til udøvelse af sport eller fysisk træning.
By judgment of 29 September 1997, the Solna Tingsrätt upheld Lindöpark's claims and ordered the Swedish State to pay it damages of SEK 500 000, together with interest to run from the date on which the action was commenced.
Det følger heraf, at tjenesteydelser, som præsteres af erhvervsdrivende, ikke kan være omfattet af fritagelsen.
The Swedish State appealed against that judgment to the Svea Hovrätt.
Kapitel 3 i merværdiafgiftsloven er
Lindöpark also appealed in so far as its claim had not been fully upheld.
Endelig skal det tages i betragtning, at overladelse af en golfbane normalt kan
As justification for the national rules, the Swedish State argues that another provision applies in the case before the national court, namely Article 13B(b) of the Sixth Directive,
fællesskabsretten, at det kan begrunde et erstatningsansvar for medlemsstaten.
considered exempt from VAT under Article 13B(b) of the Sixth Directive.
begrænses både med hensyn til omfanget heraf og varigheden af brugsperioden.
The second question which exempts the leasing and letting of immovable property.
Det fremgår i denne henseende af Domstolens praksis, at varigheden afbenyttelsen af den faste ejendom er et afgørende forhold i en lejeaftale.
Since the main characteristic of Lindöpark's activities is the letting out to clients of a golf course, which is immovable property, it was proper to apply the exemption to Lindöpark's activities.
Det tilkommer den nationale ret på baggrund af disse oplysninger at afgøre, om den virksomhed, hovedsagen angår, kan anses for momsfritaget i medfør af artikel 13, punkt B, litra b), i sjette direktiv.
By its second question, the national court asks essentially whether the provisions of Article 17(1) and (2) of the Sixth Directive, read together with those of Articles 2, 6 and 13, are sufficiently clear, precise and unconditional for an individual to rely on them as against a Member State before a national court.
Med sit andet spørgsmål ønsker den nationale ret nærmere bestemt oplyst, om bestemmelserne i artikel 17, stk. 1 og 2, i sjette direktiv, sammenholdt med artikel 2, 6 og 13, er tilstrækkelig klare, præcise og ubetingede til, at en borger kan påberåbe sig dem over for en medlemsstat ved en national domstol.
First, it has consistently been held that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person.
Ved besvarelsen af dette spørgsmål er det tilstrækkeligt at henvise til Domstolens faste praksis vedrørende adgangen til at støtte ret på direktiver.
It follows from that case-law that, despite the relatively wide discretion enjoyed by the Member States in implementing certain provisions of the Sixth Directive, individuals may effectively plead before national courts the provisions of the directive which are sufficiently clear, precise and unconditional.
Selv om det i princippet tilkommer de nationale retter at fastslå, om betingelserne for, at en medlemsstat ifalder ansvar for tilsidesættelse af fællesskabsretten, er opfyldt, kan Domstolen ikke desto mindre angive visse forhold, som de nationale retter kan tage hensyn til ved deres bedømmelse.
The Court has already specifically recognised that Article 17(1) and (2) and Article 13B(d)(l) of the Sixth Directive have those characteristics.
I hovedsagen ønsker den nationale ret oplyst, hvornår der foreligger en kvalificeret tilsidesættelse af fællesskabsretten.
Article 2 and Article 6 (only paragraph 1 of which has any bearing on this case) and Article 13B(b) also satisfy the criteria established by the case-law cited in the paragraph cited above.
Det fremgår af denne retspraksis, at borgerne, uanset det relativt vide skøn, som medlemsstaterne råder over ved gennemførelsen af visse bestemmelser i det sjette direktiv, ved de nationale domstole kan påberåbe sig de bestemmelser i direktivet, der er tilstrækkelig klare, præcise og ubetingede.
Second, services linked to the practice of sport or physical education must, so far as is possible, be considered as a whole. According to the case-law of the Court of Justice, in order to determine the nature of a taxable transaction, regard must be had to all the circumstances in which the transaction in question takes place in order to identify its characteristic features.
Som svar på dette spørgsmål bemærkes, at det fremgår af Domstolens praksis, at en tilsidesættelse er tilstrækkelig kvalificeret, såfremt en medlemsstat under udøvelsen af sin kompetence til at udstede generelle retsakter åbenbart og groft har overskredet grænserne for sine beføjelser. Den kompetente retsinstans kan i den forbindelse bl.a. tage i betragtning, hvor klar og præcis den tilsidesatte bestemmelse er.
By its third question, the national court asks essentially whether the implementation of a general exemption from VAT for the supply of premises and other facilities and the related supply of accessories or other arrangements for the practice of sport or physical education, where no such general exemption is to be found in the Sixth Directive, constitutes a serious breach of Community law that can render a Member State liable in damages.
Domstolen har allerede udtrykkeligt fastslået, at artikel 17, stk. 1 og 2, og artikel 13, punkt B, litra d), nr. 1), i sjette direktiv har en sådan karakter.
Finally, account should be taken of the fact that permission to use a golf course will normally be restricted as regards the purpose for which it is used and the period of its use.
Bestemmelserne i artikel 2 og artikel 6, stk. 1, som er de eneste relevante i hovedsagen, samt artikel 13, punkt B, litra b), opfylder ligeledes de kriterier, som er opstillet i den retspraksis, der er nævnt i præmis 31.
According to the case-law of the Court, the period of enjoyment of immovable property is an essential element of a lease.
Det tredje spørgsmål
It is for the national court to determine, in the light of those factors, whether the activity in question in the main proceedings may be
I øvrigt viser det forhold, at den pågældende nationale lovgivning blev ophævet
which the competent court may take into consideration include the clarity and precision of the rule breached.
Det hedder i domskonklusionen:
national court.
»1) Artikel 13, punkt A, stk. 1, litra m), og artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag er til hinder for, at der i henhold til en national lovgivning gælder en generel momsfritagelse for overladelse af lokaler eller andre anlæg samt udlejning af tilbehør eller andre indretninger til udøvelse af sport eller fysisk træning, herunder tjenesteydelser, som præsteres af organer, der arbejder med gevinst for øje.
Although, in principle, it is for the national courts to determine whether the conditions for State liability for breach of Community law are met, the Court of Justice may nevertheless indicate certain circumstances which the national courts may take into account in their evaluation. In the present case, the national court inquires about the conditions for there to be a sufficiently serious breach of Community law.
Bestemmelserne i artikel 17, stk log 2, i sjette direktiv 77/388, sammenholdt med artikel 2, artikel 6, stk 1, og artikel 13, punkt B, litra b), er tilstrækkelig Mare, præcise og ubetingede til, at en borger kan påberåbe sig dem over for en medlemsstat ved en national domstol
Given the clear wording of the Sixth Directive, the Member State concerned was not in a position to make any legislative choices and had only a considerably reduced, or even no, discretion. In those circumstances, the mere infringement of Community law may be sufficient to establish the existence of a sufficiently serious breach.
Indførelse af en generel momsfritagelse for overladelse af lokaler eller andre anlæg samt udlejning af tilbehør eller andre indretninger til udøvelse af sport eller fysisk træning selv om en sådan generel fritagelse ikke forekommer i artikel 13 i sjette direktiv 77/388, udgør en så kvalificeret tilsidesættelse af fællesskabsretten, at det kan begrunde et erstatningsansvar for medlemsstaten.«
The provisions of Article 13A(l)(m) and 13B(b) of the Sixth Councü Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, preclude national legislation from providing for a general exemption from value added tax for the supply of premises and other facilities and the related supply of accessories or other arrangements for the practice of sport or physical education, including services supplied by profit-making organisations.
Ved kendelse af 30. juni 1999 har Nottingham Magistrates' Court forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 15 i Rådets forordning (EØF) nr. 3821/85.
Advocate General F.G. Jacobs delivered his Opinion at the sitting of the Fifth Chamber on 26 September 2000.
Faktiske omstændigheder og retsforhandlinger i hovedsagen
He proposed that the national court's questions should be answered as follows:
Den anden gruppe tiltalepunkter, gruppe B, vedrører Denman, der den 18. december 1997 begyndte sit arbejde med en kørsel, der skal betragtes som national rutekørsel, og som i medfør af artikel 4, nr. 3, i forordning nr. 3820/85 og artikel 3, stk. 1, i forordning nr. 3821/85, falder uden for disse forordningers anvendelsesområde.
'(1) A national provision laying down a general exemption from VAT for all transactions making premises and other facilities available for the practice of sport or physical education is contrary to the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977.