natgillin/translations-raw huggingface dataset:
As regards abuse of rights, a national court asked the Court of Justice whether it is an abuse of the freedom of establishment for a company established in a Member State to set up and capitalise companies in another Member State solely to take advantage of the more favourable tax regime in that State.
Neprijetne posledice v smislu dvojne obdavčitve, ki so posledica take zakonodaje, izhajajo iz vzporednega izvajanja davčnih pristojnosti dveh držav članic.
In Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas (judgment of 12 September 2006, not yet published in the ECR), the Court replied in the negative.
Da bi to popravili, morata uporabiti zlasti merila za porazdelitev, ki se jim sledi v mednarodni davčni praksi.
The fact that a company has been established in a Member State for the avowed purpose of beneting from more favourable legislation does not in itself suce to constitute abuse and thereby to justify a national measure restricting the freedom of establishment.
Med številne nacionalne ukrepe, ki so združljivi s pravom Skupnosti, dalje spadajo ukrepi, ki se, čeprav za objektivno primerljive položaje pridržujejo različno obravnavanje, na koncu izkažejo kot nevtralni glede na cilj, ki ga zasledujejo. Iz zadeve Test Claimants in the FII Group Litigation (sodba z dne 12. decembra 2006, C-446/04, še neobjavljena v ZOdl.) je to jasno razvidno.
While the field of application of the provisions relating to the freedoms of movement is therefore not unlimited, the powers retained by States with regard to direct taxation are not either, and the Court had various opportunities to add to its already plentiful caselaw in this area.
V okviru splošne ureditve za preprečitev ali zmanjšanje verižnega obdavčevanja ali ekonomskega dvojnega obdavčevanja (dvojno obdavčenje istega dohodka pri dveh različnih davčnih zavezancih) je Združeno kraljestvo Velika Britanija in Severna Irska pri izračunu davka, ki ga dolgujejo družbe rezidentke, uporabila dva različna sistema obdavčitve dividend glede na to, ali gre za domače ali tuje dividende.
Under the common body of rules established by the Court’s case-law, not only overt discrimination by reason of nationality is prohibited but also all covert forms of discrimination (all indirect discrimination) which, by the application of ostensibly neutral criteria, lead to the same result.
Medtem ko je bil za dividende, ki jih družbe rezidentke prejmejo od družb, ki so prav tako rezidentke, določen sistem oprostitve, je za dividende, ki jih družbe rezidentke prejmejo od družb nerezidentk, veljal sistem odbitka.
However, in order for a dierence in treatment to be classied as discrimination, there must be an intention to apply dierent rules to comparable situations or the same rules to dissimilar situations.
Sodišče je ugotovilo, da je, kar zadeva tako ureditev, položaj družbe delničarke, ki je prejela tuje dividende, primerljiv s položajem družbe delničarke, ki je prejela domače dividende, ker je v obeh primerih ustvarjeni dobiček načeloma lahko predmet verižnega obdavčevanja.
Should indirect discrimination be established, it is possible for it to be justied by overriding reasons in the general interest, subject to compliance with the principle of proportionality.
Ker se to različno obravnavanje v primeru tujih dividend ni izkazalo kot neugodno, ni v nasprotju s členoma 43 ES in 56 ES, kar pa morajo preveriti nacionalna sodišča.
Of the various national fiscal measures examined by the Court, some were held compatible with Community law, and others incompatible.
Drugi nacionalni ukrepi, priznani za združljive s pravom Skupnosti, so ukrepi, ki različno obravnavajo neprimerljive položaje.
National measures recognised as compatible with Community law include, first of all, measures applicable without distinction to objectively comparable situations.
Sporni ukrepi so se v tem primeru nanašali na sistem obdavčitve dividend, ki jih razdelijo družbe rezidentke.
That was the position in Case C-513/03 van Hilten-van der Heijden [2006] ECR I-1957, concerning national legislation under which the estate of a national of a State who dies within 10 years after ceasing to reside in that State is taxed as if that transfer of residence did not take place, apart from relief in respect of inheritance taxes levied by other States.
Medtem ko se je družbi rezidentki, prejemnici dividend druge družbe rezidentke, odobril davčni odbitek, družba nerezidentka, prejemnica takih dividend, ni mogla izkoristiti nikakršnega davčnega odbitka. Sodišče je zatrdilo, da to različno davčno obravnavanje družb rezidentk in nerezidentk kljub temu ni diskriminatorno.
The Court observed that, by laying down identical taxation provisions for nationals who have transferred their residence abroad and those who have remained in the Member State concerned, such legislation cannot discourage investment flows from or to that State or diminish the value of the estate of nationals who have transferred their residence abroad.
Čeprav je treba položaj delničarjev rezidentov, ki prejmejo domače dividende, šteti za primerljiv s položajem delničarjev rezidentov, prejemnikov tujih dividend (zgoraj navedena sodba Test Claimants in the FII Group Litigation), to ne velja nujno za položaje, kar zadeva uporabo davčne zakonodaje države članice rezidentstva družbe razdeljevalke, v katerih so delničarji, prejemniki dividend, rezidenti te države članice, delničarji, prejemniki dividend, pa so rezidenti druge države članice.
The dierence in treatment existing between residents who are nationals of the Member State concerned and those who are nationals of other Member States cannot be regarded as constituting discrimination prohibited by Article 56 EC because it flows from the Member States’ power to dene the criteria for allocating their powers of taxation.
Kadar družba razdeljevalka in delničar, prejemnik dividend, nista rezidenta v isti državi članici, država članica rezidentstva družbe razdeljevalke, to je država članica vira dobičkov, ni v istem položaju v zvezi s preprečevanjem in zmanjšanjem verižne obdavčitve in ekonomskega dvojnega obdavčevanja kot država članica rezidentstva delničarja, prejemnika dividend.
That was also the position in Case C-513/04 Kerckhaert and Morres (judgment of 14 November 2006, not yet published in the ECR), concerning fiscal legislation which taxes at the same rate share dividends from companies established in national territory and those from companies established in another Member State, without taking account of the income tax already levied by deduction at source in the latter Member State.
Različno obravnavanje družb rezidentk in nerezidentk tako v takem primeru ni prepovedano s členoma 43 ES in 56 ES.
The Court stated that, in respect of the tax legislation of his State of residence, the position of a shareholder receiving dividends is not necessarily dierent merely because he receives those dividends from a company established in another Member State, which, in exercising its fiscal sovereignty, makes those dividends subject to a deduction at source.
Za združljive s pravom Skupnosti so bili nazadnje priznani nacionalni ukrepi, katerih različno obravnavanje so vendarle upravičevali nujni razlogi v javnem interesu kot v zadevi FKP Scorpio Konzertproduktionen (sodba z dne 3. oktobra 2006, C-290/04, še neobjavljena v ZOdl.).
That legislation is therefore not contrary to Article 56 EC.
Spor o glavni stvari je zadeval nacionalno ureditev, na podlagi katere se za plačilo izvajalcu storitve, ki ni rezident države članice, v kateri so bile opravljene storitve, uporabi postopek odtegnitve na viru, medtem ko se odtegnitev ne izvede za plačilo izvajalcem storitev, ki so rezidenti.
The regrettable consequences, in terms of double taxation, which result from such legislation stem from the exercise in parallel by two Member States of their fiscal sovereignty.
Sodišče je kot omejitev svobode opravljanja storitev opredelilo dolžnost prejemnika storitev, da izvede to odtegnitev, ker bi sicer za to odgovarjal.
It is consequently for them to remedy those consequences by applying, in particular, the apportionment criteria followed in international tax practice.
Vseeno je presodilo, da je bila ta ureditev utemeljena zaradi nujnosti, da se zagotovi učinkovitost izterjave davka na dohodek oseb, ki so rezidenti zunaj države obdavčitve, in je bila primerno sredstvo glede na zasledovani cilj.
National measures recognised as compatible with Community law include, next, measures which, although treating objectively comparable situations dierently, ultimately prove neutral in light of the objective pursued.
Med nacionalnimi ukrepi, ki so bili razglašeni za nezdružljive s pravom Skupnosti, so prvič ukrepi, ki se, čeprav jih narekujejo nujni razlogi v splošnem interesu, zdijo nesorazmerni glede na zasledovani cilj.
Case C-446/04 Test Claimants in the FII Group Litigation (judgment of 12 December 2006, not yet published in the ECR) illustrates this well.
Tak primer najdemo v zgoraj navedeni zadevi N. Davčni zavezanec, ki je imetnik deležev in zaradi prenosa stalnega prebivališča v tujino postane zavezan za davek na še ne pridobljeno povečanje, medtem ko, če bi še naprej prebival na ozemlju države članice, katere državljan je, povečanja v vrednosti ne bi bila obdavčena, razen kadar in kolikor bi bila dejansko pridobljena, je odvrnjen od uresničevanja svoje pravice do prostega gibanja.
In generally applicable legislation intended to prevent or mitigate the imposition of a series of charges to tax or economic double taxation (double taxation of the same income in the hands of two dierent taxpayers), the United Kingdom of Great Britain and Northern Ireland had adopted, for the calculation of tax payable by resident companies, two distinct systems for the taxation of dividends, according to whether they were nationally sourced or foreign sourced.
Sodišče priznava, da sporne nacionalne določbe zasledujejo cilj v javnem interesu, saj na podlagi načela teritorialnosti zagotavljajo porazdelitev pristojnosti obdavčitve med državami članicami, pri čemer se s to isto porazdelitvijo izogibajo situacijam dvojnega pravnega obdavčevanja (dvojno obdavčevanje istega dohodka pri istem davčnem zavezancu).
While dividends received by resident companies from other resident companies were subject to an exemption system, dividends received by resident companies from non-resident companies were subject to an imputation system.The Court stated that, in the context of such legislation, the situation of a company receiving foreign-sourced dividends is, however, comparable to that of a company receiving nationally sourced dividends insofar as, in each case, the prots made are, in principle, liable to be subject to a series of charges to tax.
Ostaja dejstvo, da je tako zaradi obveznosti zagotoviti zavarovanja za pridobitev odloga plačila davka, ki je običajno zapadel, kot zaradi nemožnosti uveljavljanja zmanjšanja, ki je nastalo po prenosu prebivališča, sporni davčni sistem nesorazmeren glede na zasledovani cilj.
Provided that the dierence in treatment does not prove to be disadvantageous in the case of foreign-sourced dividends it is not contrary to Articles 43 EC and 56 EC, a matter which is for the national courts to establish.
Med nacionalne ukrepe, ki so bili razglašeni za nezdružljive s pravom Skupnosti, spadajo ukrepi, ki različno obravnavajo primerljive položaje. V zgoraj navedeni zadevi Ritter-Coulais
Other national measures recognised as compatible with Community law are measures treating dierently situations that are not comparable. That was the position in Case C374/04 Test Claimants in Class IV of the ACT Group Litigation (judgment of 12 December 2006, not yet published in the ECR), concerning another aspect of the legislation in the United Kingdom of Great Britain and Northern Ireland intended to prevent or mitigate the imposition of a series of charges to tax or economic double taxation.
Razvoj in dejavnost je Sodišče tako štelo za oviro nacionalno ureditev, ki fizičnim osebam, ki pridobivajo dohodke iz zaposlitve v državi članici in so tam neomejeno davčno zavezane, za namene določitve stopnje za odmero davkov od omenjenih dohodkov v tej državi ne dopušča zahtevati upoštevanje izpada dohodka, ki nastane, ker za lastne potrebe uporabljajo lastno hišo, ki se nahaja v drugi državi članici in katero uporabljajo kot glavno prebivališče, medtem ko se pozitivne dohodke, ki se nanašajo na tako hišo, upošteva.
The disputed measures related, this time, to the regime governing the taxation of dividends distributed by resident companies.While a resident company receiving dividends from another resident company was granted a tax credit, non-resident companies receiving such dividends were not entitled to any tax credit.
Čeprav ta ureditev pravzaprav ne določa neposredno nerezidentov, so ti pogosteje lastniki stanovanja, ki je zunaj nacionalnega ozemlja, kot pa rezidenti in so najpogosteje tudi državljani drugih držav članic.
The Court stated that this dierence in tax treatment is not, however, discriminatory.
Zato se zdi, da je manj ugodno obravnavanje, ki jim je pridržano, v nasprotju s členom 39 ES.
While the situation of resident shareholders receiving nationally sourced dividends must be regarded as comparable to the situation of resident shareholders receiving foreign-sourced dividends (see Test Claimants in the FII Group Litigation), the same is not necessarily true, as regards the application of the tax legislation of the Member State in which the company making the distribution is resident, of the situations in which shareholders receiving dividends resident in that Member State and shareholders receiving dividends resident in another Member State are placed.
V zadevi Centro di Musicologia Walter Stauer (sodba z dne 14. septembra 2006, C-386/04, še neobjavljena v ZOdl.) se je Sodišče ukvarjalo z vprašanjem, ali sme država članica ustanovo nerezidentko, ki izpolnjuje pogoje te države glede priznanja splošne koristnosti, obravnavati manj ugodno kot istovrstno ustanovo rezidentko. Sodišče je opozorilo, da čeprav člen 58 ES dovoljuje državam članicam, da različno davčno obravnavajo zavezance, ki niso rezidenti, pa vseeno prepoveduje ukrepe, ki so sredstvo samovoljne diskriminacije ali prikritega omejevanja prostega pretoka kapitala.
Where the company making the distribution and the shareholder to whom it is paid are not resident in the same Member State, the Member State in which the company making the distribution is resident, that is to say the Member State in which the prots are derived, is not in the same position, as regards the prevention or mitigation of a series of charges to tax and of economic double taxation, as the Member State in which the shareholder receiving the distribution is resident.
V teh okoliščinah je različno obravnavanje med ustanovami, ki so neomejeno davčno zavezane – primer ustanov rezidentk – in tistimi, ki so delno davčno zavezane, – primer ustanov nerezidentk – dopustno le, če se nanaša na položaje, ki niso objektivno primerljivi, ali mora biti upravičeno z nujnim razlogom v splošnem interesu.
The dierence in treatment between resident and non-resident companies is therefore not prohibited in a case of that kind by Articles 43 EC and 56 EC.
V zvezi s tem so tuje ustanove, ki jim njihova država članica izvora priznava delovanje v splošnem interesu in ki izpolnjujejo pogoje, ki jih v ta namen določa zakonodaja druge države članice, ter imajo za cilj vzpodbujati enake skupne interese kot v tej slednji državi, v primerljivem položaju kot istovrstne ustanove rezidentke.
Finally, national measures have been recognised as compatible with Community law where they give rise to dierences in treatment but those dierences are justied by overriding reasons in the general interest, as in Case C-290/04 FKP Scorpio Konzertproduktionen (judgment of 3 October 2006, not yet published in the ECR).
V zgoraj navedeni zadevi FKP Scorpio Konzertproduktionen se je Sodišče ponovno srečalo z vprašanjem odbitkov za stroške poslovanja, ki jih izkaže izvajalec storitve, ki je nerezident.
The main proceedings concerned national legislation under which a procedure of retention of tax at source is applied to payments made to providers of services not resident in the Member State in which the services are provided, whereas payments made to resident providers of services are not subject to a retention.
V zvezi s stroški poslovanja, ki so v neposredni povezavi z gospodarsko dejavnostjo, ki je ustvarila obdavčljive dohodke, so rezidenti in nerezidenti v primerljivih položajih. Sodišče je tudi v sodbi Gerritse (sodba z dne 12. junija 2003, C-234/01, ZOdl., str.
The Court considered the obligation on the recipient of services to make a retention if he is not to incur liability to be an obstacle to the freedom to provide services.
I-5933) presodilo, da nacionalna ureditev, ki nerezidentom ne dovoljuje odbitka stroškov poslovanja, ki pa je dovoljeno rezidentom, lahko predvsem škodi državljanom drugih držav članic in vodi k posredni diskriminaciji, ki je v nasprotju s Pogodbo.
It held, however, that such legislation was justied by the need to ensure the eective collection of income tax from persons established outside the State of taxation and constituted a means proportionate to the objective pursued.
V njej je še presodilo, da je nacionalna ureditev, ki ne dopušča upoštevanja stroškov poslovanja v istem postopku odtegnitve davka pri viru, ampak le v naknadnem postopku povračila, v nasprotju s Pogodbo.
National measures held incompatible with Community law include, first, measures which, although dictated by overriding reasons in the general interest, prove disproportionate to the objective pursued. An example of this is provided by N. A taxpayer holding shares who becomes liable, simply by reason of transfer of his residence abroad, to taxation of increases in value which have not yet been realised, whereas, if he were to remain in the territory of the Member State of which he is a national, increases in value would become taxable only when, and to the extent that, they are actually realised, is deterred from exercising his right to freedom of movement.
Nazadnje je Sodišče v zadevi Turpeinen (sodba z dne 9. novembra 2006, C-520/04, še neobjavljena v ZOdl.) presodilo, da je zakonodaja države članice, v skladu s katero je starostna pokojnina, ki jo izplača nosilec te države članice osebi, ki prebiva v drugi državi članici, v določenih primerih bolj obdavčena od pokojnine, ki je izplačana osebi, ki prebiva v tej državi članici, ker je ta pokojnina ves ali skoraj ves dohodek te osebe, ki ne prebiva v tej državi članici, v nasprotju s členom 18 ES v zvezi s prostim gibanjem državljana Unije.
The Court acknowledged that the national provisions at issue pursued an objective in the general interest in that they allocated the power to tax between Member States on the basis of the territoriality principle, thereby avoiding cases
V takem primeru je glede davka na dohodek položaj davčnega zavezanca, ki ne prebiva v državi, objektivno primerljiv s položajem davčnega zavezanca, ki prebiva v državi.
Court of Justice of a double legal charge to tax (double taxation of the same income in the hands of the same taxpayer). Nonetheless, both the obligation to provide guarantees in order to obtain a deferral of payment of the tax normally due and the inability to rely on reductions in value arising after the transfer of residence rendered the tax regime at issue disproportionate to the objective pursued.
Glede svobode ustanavljanja je Sodišče sicer v dveh vzporednih zadevah z dne 19. septembra 2006, prvi v zvezi z vprašanjem za predhodno odločanje (Wilson, C-506/04, še neobjavljena v ZOdl.), drugi pa v zvezi s tožbo zaradi neizpolnitve obveznosti (Komisija proti Luksemburgu, C-193/05, še neobjavljena v ZOdl.) odločilo, da določbe luksemburške zakonodaje, ki registracijo odvetnika, ki je poklicno kvalikacijo pridobil v drugi državi članici, pogojujejo s predhodnim preizkusom obvladovanja treh nacionalnih jezikov, niso v skladu z Direktivo o izvajanju poklica odvetnika pod poklicnim nazivom iz matične države14.
National measures held incompatible with Community law also include measures treating comparable situations dierently.
Sodišče je namreč natančneje določilo, da predložitev potrdila o registraciji v matični državi članici v skladu s členom 3 navedene direktive pomeni edini pogoj, od katerega je odvisna registracija v državi članici gostiteljici, ki zadevni osebi omogoča, da tam opravlja poklic pod poklicnim nazivom iz matične države.
In Ritter-Coulais, the Court held that national legislation constitutes an obstacle where it does not permit natural persons in receipt of income from employment in one Member State and assessable to tax on their total income there to request that account be taken, for the purposes of determining the rate of taxation applicable to that income in that State, of income losses resulting from their own use of a house located in another Member State which they own and use as their principal residence, whereas rental income would be taken into account.
Sodišče je v tej zvezi poudarilo, da je odrek sistemu predhodnega preizkusa znanja, ki je določen v Direktivi, povezan z vrsto pravil, ki naj bi zagotovile varstvo posameznikov in dobro delovanje sodnega organa, zlasti dolžnost odvetnika, da opravlja poklic pod poklicnim nazivom iz matične države, in dolžnost poklicnega ravnanja, da se ne ukvarja z zadevami, za katere nima zahtevanih sposobnosti, na primer zaradi pomanjkanja jezikovnega znanja.
While that legislation is not specically directed at non-residents, the latter are more likely to own a home outside national territory than resident citizens and are also more often than not nationals of other Member States.
V zadevi Wilson je Sodišče med drugim razsodilo, da luksemburški zakon ni v skladu s členom 9 navedene direktive, v skladu s katerim mora biti proti odločbam o zavrnitvi registracije na voljo pravno sredstvo pred sodiščem v skladu z določbami nacionalne zakonodaje.
The less favourable treatment accorded to them is consequently contrary to Article 39 EC.
Sodišče je namreč menilo, da ni bila zagotovljena zadostna varovalka nepristranskosti, saj odločbe o zavrnitvi registracije v obravnavanem primeru niso bile predložene v pregled organu, ki je na prvi stopnji izključno, na pritožbeni stopnji pa v večini, sestavljen iz nacionalnih odvetnikov, kasacijska pritožba pa omogoča le sodni nadzor pravnega stanja, ne pa nadzora dejanskega stanja.
In Case C-386/04 Centro di Musicologia Walter Stauer (judgment of 14 September 2006, not yet published in the ECR), the Court was asked whether a Member State may treat a non-resident foundation which satises the conditions in that State for recognition as a charity less favourably than a resident foundation of the same kind.
Nazadnje je Sodišče glede svobode opravljanja storitev v zadevi Fidium Finanz (sodba z dne 3. oktobra 2006, C-452/04, še neobjavljena v ZOdl.) presodilo, da je nacionalna ureditev, ki za družbe s sedežem v tretji državi predpiše predhodno dovoljenje za opravljanje dejavnosti dajanja kreditov na njenem ozemlju in ki izdajo tega dovoljenja navezuje na obstoj glavne uprave ali ene podružnice te družbe na nacionalnem ozemlju, združljiva s pravom Skupnosti.
The Court pointed out that, while Article 58 EC authorises the Member States to accord dierent fiscal treatment to non-resident taxpayers, it prohibits, however, measures constituting a means of arbitrary discrimination or a disguised restriction on the free movement of capital.
Ker se družba s sedežem v tretji državi, v nasprotju s prostim pretokom kapitala, ne more sklicevati na svobodo opravljanja storitev, je Sodišče želelo ugotoviti, na katere od teh temeljnih svoboščin se zadevna dejavnost navezuje.
Accordingly, dierent treatment of foundations with unlimited tax liability — which resident foundations have — and those with limited liability — which non-resident foundations have — is permissible only if it concerns situations which are not objectively comparable or is justied by overriding reasons in the general interest.
V zvezi s tem je ugotovilo, da načeloma spada tako v eno kot v drugo.