natgillin/translations-raw huggingface dataset:
The Italian and Cypriot Governments have referred to these as capable of justifying the application of the Italian rules in the way sought by the tax authority in the present case, particularly in so far as it is likely to encourage proper, timely and accurate declaration and to preclude fraud or evasion.
Italijanska in ciprska vlada sta se sklicevali, da je s temi določbami mogoče utemeljiti uporabo italijanskih pravil, tako kot je to storil davčni organ v tej zadevi, zlasti ker spodbujajo primeren, pravočasen in točen obračun ter preprečujejo davčno utajo ali izogibanje.
A car dealer was entitled to commission only on sales to customers in his area.
Trgovec z avtomobili je bil upravičen samo do provizije od prodaje lokalnim kupcem.
In order to claim commission on sales to a customer in another Member State, he engaged an intermediary to purchase and resell the vehicles for form’s sake.
Da bi lahko zahteval provizijo od prodaje kupcem v drugi državi članici, je vključil posrednika, ki je pro forma kupoval in ponovno prodajal vozila.
He invoiced VAT to that intermediary, who sought to deduct it.
Temu posredniku je obračunal DDV, ki ga je ta sku�al odbiti.
The tax authority refused the deduction, because the transaction was a sham.
Davčni organ je zavrnil odbitek, ker je bila transakcija navidezna.
The dealer then adjusted his records to show the true situation.
Trgovec je nato popravil svoje knjige, da je prikazal pravo stanje.
The tax authority increased his taxable turnover by the sale price of the cars, but refused to allow exemption (with deduction of input tax, as would normally have been the case for an intraCommunity supply), on the ground that his records had not been updated regularly and immediately after the relevant transaction, in accordance with rules flowing from national case-law. 27
Davčni organ je povečal njegov obdavčljivi promet za prodajno ceno avtomobilov, vendar ni dovolil oprostitve (z odbitkom vstopnega davka, kot bi bilo običajno za dobavo znotraj Skupnosti), ker njegove vknjižbe niso bile opravljene sproti in neposredno po zadevni transakciji v skladu s pravili na podlagi nacionalne sodne prakse. 27
I disagree.
S tem se ne strinjam.
Whilst the provisions in question certainly authorise the imposition of formalities, and of penalties in the event of noncompliance with those formalities (it will be remembered that substantial fines were imposed on Ecotrade in the present case, although their compatibility with Community law is not raised by the referring court), they do not justify a distortion of the VAT system itself.
Zadevne določbe vsekakor dovoljujejo določitev formalnosti in kazni ob nespo�tovanju teh formalnosti (treba je opozoriti, da so bile družbi Ecotrade v tej zadevi naložene znatne globe, čeprav predložitveno sodi�če ni postavilo vpra�anja glede njihove skladnosti s pravom Skupnosti), vendar ne utemeljujejo izkrivljanja samega sistema DDV.
The judgment in Collée
Sodba v zadevi Collée
26 — Case C-146/05 [2007] ECR I-7861.27 — See paragraphs 12 to 18 of the judgment.
26 – Sodba z dne 27. septembra 2007 v zadevi Collée (C-146/05, ZOdl., str. I-7861).
In that connection, it may be useful to recall the Court’s recent judgment in
V tej zvezi bi bilo koristno spomniti na nedavno sodbo Sodi�ča v zadevi
Transactions should be taxed taking into account their objective characteristics.
Transakcije morajo biti obdavčene ob upo�tevanju njihovih dejanskih značilnosti.
If a supply meets the conditions laid down for exemption, no VAT is payable. 31
Če so z dobavo izpolnjeni pogoji, določeni za oprostitev, ni treba plačati DDV.
In the main case, since there was no dispute that an intraCommunity supply was made, fiscal neutrality required that exemption be allowed if the substantive requirements were satisfied, even if the taxable person had failed to comply with some of the formal requirements.
Ker v postopku v glavni stvari v zadevi Collée ni bilo dvoma o tem, da je bila opravljena dobava znotraj Skupnosti, bi bilo treba v skladu z načelom davčne nevtralnosti oprostitev plačila DDV priznati, če so bile izpolnjene vsebinske zahteve, čeprav nekaterih formalnih zahtev davčni zavezanci niso izpolnili.
The only exception would be if noncompliance with such formal requirements would effectively prevent
Drugače bi bilo samo, če zaradi kr�itve takih formalnih zahtev ne bi bilo mogoče predložiti trdnega dokaza, da so bile vsebinske zahteve izpolnjene. 32
A national measure which makes the right of exemption subject to compliance with formal obligations, without taking account of whether the substantive requirements have been satisfied, goes further than is necessary to ensure the correct levying and collection of the tax. 30
Z nacionalnim ukrepom, s katerim je pravica do oprostitve priznana, če so bile izpolnjene predpisane formalne obveznosti, ne da bi se upo�tevalo, ali so bile izpolnjene vsebinske zahteve, se presega to, kar je potrebno za zagotovitev pravilne odmere in pobiranja davka. 30
It is important to allow amendments to the categorisation of an intraCommunity supply made after the transaction has taken place to be reflected in taxable persons’ accounts.
Treba je omogočiti, da se spremembe opredelitve dobave znotraj Skupnosti, do katerih je pri�lo po opravljeni transakciji, odražajo v knjigovodstvu davčnih zavezancev.
The intraCommunity nature of a supply must therefore be recognised if the accounts are subsequently adjusted, provided that the objective criteria are met. 33
Torej je treba priznati, da gre za dobavo znotraj Skupnosti, če se naknadno popravi vknjižba in so izpolnjeni objektivni pogoji. 33
29 — Paragraphs 25 and 26 (citing Joined Cases C-110/98 to C-147/98 Gabalfrisa [2000] ECR I-1577, paragraph 52, Case C-395/02 Transport Service [2004] ECR I-1991, paragraph 29, Case C-454/98 Schmeink & Cofreth [2000] ECR I-6973, paragraph 59, and Case C-255/02 Halifax [2006] ECR I-1609, paragraph 92). 32 — Paragraph 31.33 — Paragraph 33.
I-1991, točka 29); z dne 19. septembra 2000 v zadevi Schmeink & Cofreth (C-454/98, Recueil, str. I-6973, točka 59) in z dne 21. februarja 2006 v zadevi Halifax (C-255/02, ZOdl., str. I-1609, točka 92)). 32 – Točka 31.33 – Točka 33.
30 — Paragraph 29.
30 – Točka 29.
ECOTRADE revenue belongs to the Member State of final consumption. 35
Taki prihodki namreč pripadajo državi članici končne potro�nje. 35
Whether the fact that the taxable person initially concealed the intraCommunity supply is relevant, and whether the exemption may be conditional upon his good faith, depends on whether the Member State concerned is at risk of losing any tax revenue.
Ali je dejstvo, da je davčni zavezanec sprva prikrival dobavo znotraj Skupnosti, pomembno in ali je njegova dobra vera lahko pogoj za oprostitev, je odvisno od tega, ali zadevna država članica tvega izgubo svojih davčnih prihodkov.
To ensure VAT neutrality, Member States must provide for correcting any tax improperly invoiced where the person who issued the invoice shows that he acted in good faith.
Če oseba, ki je izdala račun, dokaže, da je ravnala v dobri veri, mora država članica, da bi zagotovila nevtralnost DDV, zagotoviti popravek davka, ki je bil nepravilno obračunan.
However, where that person has in sufficient time wholly eliminated the risk of any loss in tax revenues, the principle of neutrality requires that VAT which has been improperly invoiced can be adjusted without adjustment being conditional on his having acted in good faith.
Vendar načelo nevtralnosti DDV, če je izdajatelj računa pravočasno popolnoma preprečil tveganje izgube davčnih prihodkov, določa, da se nepravilno obračunan davek lahko popravi, ne da bi bila za tak popravek potrebna dobra vera izdajatelja. 34
It seems to me that the Court’s reasoning in Collée can be transposed very neatly to the present case.
Mislim, da se razlogovanje Sodi�ča v sodbi Collée lahko dobro prenese na to zadevo. To bi storila tako.
Non-collection of VAT on an intraCommunity supply which initially was incorrectly described as a supply within the territory of the country — giving rise, in principle, to the collection of VAT — cannot be regarded as a loss in tax revenue. The
Nepobiranja DDV pri dobavi znotraj Skupnosti, ki je bila najprej nepravilno opredeljena kot dobava znotraj države članice – ki načeloma je podvržena pobiranju DDV – ni mogoče obravnavati kot izgubo davčnih
The reverse charge mechanism seeks to avoid double taxation and to ensure fiscal neutrality.
Namen mehanizma obrnjene davčne obveznosti je izogniti se dvojni obdavčitvi in zagotoviti davčno nevtralnost.
34 — Paragraphs 34 and 35 (citing Schmeink & Cofreth, paragraphs 60 and 63, and Joined Cases C-78/02 to C-80/02 Karageorgou [2003] ECR I-13295, paragraph 50). The apparent discrepancy between the two statements concerning the need for good faith stems from the fact that in Schmeink & Cofreth the Court considered that the requirement of good faith which it had mentioned in Case C-342/87 Genius Holding [1989] ECR 4227 was not essential (see Schmeink & Cofreth, in particular at paragraphs 50 to 58 of the judgment). 35 — Paragraph 37.36 — Paragraph 40 (citing Schmeink & Cofreth, paragraph 62). I - 3475
34 – Točki 34 in 35 (ki navajata sodbo Schmeink & Cofreth, točki 60 in 63, in sodbo z dne 6. novembra 2003 v združenih zadevah Karageorgou (od C-78/02 do C-80/02, Recueil, str. I-13295, točka 50)). Očitna neskladnost med izjavama, ki se nana�ata na potrebo po dobri veri, izhaja iz dejstva, da je v sodbi Schmeink & Cofreth Sodi�če menilo, da zahteva po dobri veri, ki jo je omenilo v sodbi z dne 13. decembra 1989 v zadevi Genius Holding (C-342/87, Recueil, str. 4227), ni bila bistvena (glej sodbo Schmeink & Cofreth, �e posebej točke od 50 do 58). 35 – Točka 37.36 – Točka 40 (navedena sodba Schmeink & Cofreth, točka 62). I - 3475
A measure which subjects the right to deduct to compliance with formal obligations, regardless of whether the substantive requirements have been satisfied, goes further than is necessary.
Z ukrepom, v katerem je določeno, da je pravica do odbitka odvisna od izpolnjevanja formalnih obveznosti, ne glede na to, ali so bile vsebinske zahteve izpolnjene, se presega to, kar je potrebno.
Transactions should be taxed on the basis of their objective characteristics.
Transakcije bi bilo treba obdavčiti na podlagi njihovih objektivnih značilnosti.
If a transaction meets the conditions for deduction, VAT is deductible.
Če je s transakcijo izpolnjen pogoj za odbitek, je DDV odbiten.
Where it is clear that liability under the reverse charge mechanism gives rise to a right to deduct, fiscal neutrality requires that deduction be allowed if the substantive requirements were satisfied, even if the taxable person failed to comply with some of the formal requirements.
Kadar je jasno, da davčni dolg v skladu z mehanizmom obrnjene davčne obveznosti privede do pravice do odbitka, je treba zaradi davčne nevtralnosti odbitek dovoliti, če so izpolnjene vsebinske zahteve, čeprav nekaterih formalnih zahtev davčni zavezanci niso izpolnili.
It is important to allow the categorisation of a supply to be amended in taxable persons’ accounts.
Treba je omogočiti, da se opredelitev dobave spremeni v knjigovodstvu davčnih zavezancev.
Its true nature must therefore be recognised if the accounts are subsequently adjusted, provided that the objective criteria are met.
Njeno pravo naravo je torej treba priznati, če se naknadno popravi vknjižbe in so izpolnjeni objektivni pogoji.
Where there is no risk of any loss in tax revenue, the principle of neutrality requires that VAT returns which have been erroneously completed can be adjusted.
Če ni tveganja izgube davčnih prihodkov, se obračune DDV, ki so bili napačno izpolnjeni, popravi po načelu davčne nevtralnosti.
There is no such risk where liability and the right to deduct cancel each other out.
Tako tveganje ne obstaja, kadar se davčni dolg in pravica do odbitka izključujeta.
Appropriate and proportionate penalties may none the less be imposed for failure to declare transactions correctly.
Za nepravilen obračun transakcij se lahko vseeno naložijo primerne in sorazmerne kazni.
In the light of all the foregoing, I am of the opinion that the Court should answer the questions raised by the Commissione Tributaria Provinciale di Genova as follows:
Glede na vse zgoraj navedeno menim, da mora Sodi�če na vpra�anji, ki ju je predložilo Commissione Tributaria Provinciale di Genova, odgovoriti.
ECOTRADE taxable transactions, provided that the period in question is not less favourable than those applicable to similar domestic situations and that it does not render the exercise of the right virtually impossible or excessively difficult.
ECOTRADE vstopnega davka za blago in storitve, ki jih uporablja za namene svojih obdavčljivih transakcij, če zadevno obdobje ni manj ugodno, kot tista, ki se uporabijo v podobnih nacionalnih položajih, in če se z njim ne povzroči, da postane uveljavljanje pravice dejansko nemogoče ali čezmerno težko.
2008 — JOINED CASES C-95/07 AND C-96/07
2008 – ZDRUŽENI ZADEVI C-95/07 IN C-96/07
REFERENCES for a preliminary ruling under Article 234 EC from the Commissione tributaria provinciale di Genova (Italy), made by decision of 13 December 2006, received at the Court on 20 February 2007, in the proceedings
V združenih zadevah C-95/07 in C-96/07, katerih predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Commissione tributaria provinciale di Genova (Italija) z odločbama z dne 13. decembra 2006, ki sta prispeli na Sodi�če 20. februarja 2007, v postopku
Advocate General: E. Sharpston, Registrar: C. Strömholm, Administrator, having regard to the written procedure and further to the hearing on 16 January 2008, after considering the observations submitted on behalf of:
Strömholm, administratorka, na podlagi pisnega postopka in obravnave z dne 16. januarja 2008, ob upo�tevanju stali�č, so jih predložili:
These references for a preliminary ruling concern the interpretation of Articles 17 and 18(1)(d), 21(1) and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover
Predlog za sprejetje predhodne odločbe se nana�a na razlago členov 17, 18(1)(d), 21(1) in 22 Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju
2008 — JOINED CASES C-95/07 AND C-96/07 taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p.
2008 – ZDRUŽENI ZADEVI C-95/07 IN C-96/07 zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, str.
1), as amended by Council Directive 2000/17/EC of 30 March 2000 (OJ 2000 L 84, p.
1), kot je bila spremenjena z Direktivo Sveta 2000/17/ES z dne 30. marca 2000 (UL L 84, str.
24) (‘the Sixth Directive’).
24, v nadaljevanju: Šesta direktiva).
The references were made in the course of two disputes between Ecotrade SpA (‘Ecotrade’) and Agenzia delle Entrate — Ufficio di Genova 3 (‘the Agenzia’), concerning a number of recovery notices issued by the latter reassessing, for the purposes of value added tax (‘VAT’), tax returns submitted by Ecotrade for the tax years 2000 and 2001.
Ta predlog je bil vložen v okviru dveh sporov med Ecotrade SpA (v nadaljevanju: Ecotrade) in Agenzia delle Entrate – Ufficio di Genova 3 (v nadaljevanju: Agenzia) zaradi več odločb o odmeri, ki jih je ta izdala, ki zaradi davka na dodano vrednost (v nadaljevanju: DDV) vsebujejo spremembe davčnih obračunov, ki jih je opravila ta družba za leti 2000 in 2001.
As regards the right to deduct, Article 17(1) and (2)(a) of the Sixth Directive, in the version resulting from Article 28f(1) thereof provides:
Glede pravice do odbitka člen 17(1) in (2)(a) Šeste direktive, kot je bil spremenjen s členom 28f(1) te direktive, določa:
(a) value added tax due or paid within the territory of the country in respect of goods or services supplied or to be supplied to him by another taxable person’.
Dokler se blago in storitve uporablja za namene njegovih obdavčljivih transakcij, je davčni zavezanec upravičen, da odbije od davka, ki ga je dolžan plačati: a) davek na dodano vrednost, ki ga je dolžan ali ga je plačal za blago ali storitve, ki mu jih je ali mu jih bo dobavil drug davčni zavezanec, ki je dolžan plačati davek na ozemlju države […]“.
According to Article 17(6), until the Council of the European Union has decided what expenditure is not to be eligible for a deduction of value added tax, Member States may retain all the exclusions provided for under their national laws when the Sixth Directive came into force, subject to the qualification that VAT may in no circumstances be deductible on expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.
V skladu členom 17(6) lahko države članice, dokler Svet Evropske unije ni odločil, kateri izdatki niso upravičeni do odbitka davka na dodano vrednost, ohranijo vse izključitve, določene v nacionalnih zakonodajah ob začetku veljavnosti Šeste direktive, ob pojasnilu, da v nobenem primeru davek ni odbiten za izdatke, ki niso nedvomno poslovni izdatki, kot so izdatki za luksuzne predmete, razvedrilo ali zabavo.
Article 17(7) allows Member States, subject to the consultation procedure provided for in Article 29, to exclude for cyclical economic reasons totally or partly all or some capital goods or other goods from the system of deductions.
Člen 17(7) omogoča državam članicam, da lahko ob pogoju posvetovanj iz člena 29 zaradi cikličnih gospodarskih razlogov iz sistema odbitkov v celoti ali delno izvzamejo vse ali nekatere vrste investicijskega ali drugega blaga.
According to Article 21(1)(b) of the Sixth Directive, in the version resulting from Article 28g thereof, VAT is payable, under the internal system, by taxable persons to whom services covered inter alia by Article 28bC are supplied, if the services are carried out by a taxable person established abroad.
V skladu s členom 21(1)(b) Šeste direktive, kot je bil spremenjen s členom 28g, so DDV po notranjem sistemu dolžne plačati osebe, za katere storitve iz, med drugim, člena 28b(C) opravijo in izvedejo davčni zavezanci, tuji rezidenti.
Article 28bC to which it refers covers ‘services in the intraCommunity transport of goods’.
Člen 28b, na katerega je tako napoteno, se nana�a na „opravljanje storitev pri prevozu blaga znotraj Skupnosti“.
That regime, which is also applicable to other services, is widely known as the ‘reverse charge procedure’.
Ta postopek, ki se sicer uporablja za druge storitve, je splo�no znan pod imenom „mehanizem obrnjene davčne obveznosti“.
With regard to the rules for exercise of the right to deduct in circumstances such as those described in the preceding paragraph, Article 18(1)(d) of the Sixth Directive, in
V zvezi s postopki za uveljavljanje pravice do odbitka v okoli�činah, kot so opisane v prej�nji točki, člen 18(1)(d), kot je bil spremenjen s členom 28f, točka 2, iste
2008 — JOINED CASES C-95/07 AND C-96/07 the version resulting from Article 28f(2) thereof, provides that, to exercise that right, a taxable person must comply with the formalities laid down by each Member State.
2008 – ZDRUŽENI ZADEVI C-95/07 IN C-96/07 direktive, določa, da mora davčni zavezanec za uveljavljanje svoje pravice do odbitka izpolnjevati pogoje, ki jih določi vsaka država članica.
Article 18(2) and (3) of the Sixth Directive provides as follows:
Člen 18(2) in (3) Šeste direktive določa:
Furthermore, Article 22 of the Directive, in the version resulting from Article 28h, lays down a series of obligations on persons liable for payment of VAT.
Poleg tega člen 22 Šeste direktive, kot je bil spremenjen s členom 28h, določa �tevilne obveznosti davčnega zavezanca.
Among those obligations is the obligation in Article 22(2)(a), according to which every taxable person is to keep accounts in sufficient detail for VAT to be applied and inspected by the tax authority, and the obligation provided for in Article 22(4)(a) and (b), according to which every taxable person is to submit a return by the stated deadline which must set out all the information needed to calculate the tax that has become chargeable and the deductions to be made.
Med njimi je obveznost iz člena 22(2)(a), na podlagi katere vsak davčni zavezanec vodi dovolj podrobno knjigovodstvo, da omogoči uporabo davka na dodano vrednost in nadzor davčnega organa in obveznost iz člena 22(4)(a) in (b), v skladu s katero davčni zavezanec v predpisanem roku predloži obračun, ki mora vsebovati vse podatke, ki so potrebni za izračun davka, za katerega je nastala obveznost obračuna, in odbitkov, ki se opravijo.
Finally, Article 22(7) and (8) are worded as follows:
Nazadnje, člen 22(7) in (8) določa:
Member States shall take the measures necessary to ensure that those persons who, in accordance with Article 21(1)(a) and (b), are considered to be liable to pay the tax instead of a taxable person not established within the territory of the country … comply with the above obligations relating to declaration and payment.
Države članice sprejmejo potrebne ukrepe, da tiste osebe, ki so v skladu s členom 21(1)(a) in (b) dolžne plačati davek namesto davčnega zavezanca s sedežem v tujini […], spo�tujejo zgornje obveznosti glede obračuna in plačila.
The first sentence of Article 17(3) of the DPR No 633/72 provides:
Člen 17(3), prvi stavek, UPR �t. 633/72 določa:
‘The obligations relating to … the supply of services in the territory of the State by nonresident persons … shall be met by the purchasers resident in the territory of the State who … use the services in pursuit of business, artistic activities or professions.’
„Obveznosti v zvezi z […] dobavo storitev na ozemlju države, ki jo opravi oseba, ki tam nima sedeža, […] morajo izpolniti kupci, ki imajo sedež na ozemlju države in ki […] uporabljajo storitve pri opravljanju svoje poslovne ali obrtne dejavnosti ali svobodnega poklica.“
Article 19(1) of the DPR No 633/72 provides:
Člen 19(1) UPR �t. 633/72 določa:
‘… The right to deduct the tax on the goods and services purchased or imported shall arise at the time when the tax becomes chargeable and may be exercised, at the latest, in the tax return for the second year after the year in which the right to deduct arose and subject to the conditions applying at the time when the right arose.’
„[…] Pravica do odbitka davka za kupljeno ali uvoženo blago in storitve nastane v trenutku, ko nastane obveznost za obračun davka in se lahko uveljavlja najpozneje v davčnem obračunu za drugo leto, ki sledi letu, v katerem je nastala pravica do dobitka, in zanjo veljajo pogoji, ki so veljali v času nastanka pravice.“
According to Article 23(1) and (2) of the DPR No 633/72, entitled ‘Registration of invoices’, taxable persons must record invoices issued in an appropriate register within 15 days, indicating for each invoice the serial number, the date of issue, the taxable amount of the transaction(s) and the amount of VAT, shown separately for each rate, and the undertaking, the name or company name of the purchaser of the goods or services or, in the cases to which Article 17(3) refers, the seller or supplier’s name.
V skladu s členom 23 z naslovom „Vknjižba računov“, odstavka 1 in 2, UPR �t. 633/72 mora davčni zavezanec v roku petnajstih dni izdane račune vpisati v ustrezno knjigo, pri čemer morajo za vsak račun navesti zaporedno �tevilko, datum izdaje, obdavčljivi znesek transakcije in znesek DDV, ki mora biti naveden ločeno za vsako stopnjo, ter podjetje, firmo in sedež podjetja, prejemnika blaga ali naročnika storitev, ali v primerih iz člena 17(3) iste uredbe prenosnika ali izvajatelja.
Under the heading ‘Registration of purchases’, Article 25(1) of the DPR No 633/72 requires taxable persons to number sequentially invoices and customs dockets relating to goods and services purchased or imported in the course of their business,
Člen 25(1) UPR �t. 633/72 z naslovom „Vknjižba prejetih računov“ zahteva od davčnih zavezancev, naj zaporedno o�tevilčijo račune in carinske sezname za kupljeno ali