natgillin/translations-raw huggingface dataset:
‘States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions.
„Državni, regionalni in lokalni organi ter druge osebe javnega prava se ne �tejejo za davčne zavezance v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot organi oblasti, tudi če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami.
Article 12(3)(a) of the Sixth Directive states:
Člen 12(3)(a) te direktive določa:
‘The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. …
„Splo�no stopnjo davka na dodano vrednost določi vsaka država članica kot odstotek od davčne osnove in je ista za dobavo blaga in za opravljanje storitev. […]
These rates shall be fixed as a percentage of the taxable amount, which may not be less than 5%, and shall apply only to supplies of the categories of goods and services specified in Annex H.
Te stopnje se določijo kot odstotek od davčne osnove, ki ne sme biti nižji od 5 % in se uporablja samo za dobave kategorij blaga in storitev iz Priloge H.
In Annex H to the Sixth Directive, entitled ‘List of supplies of goods and services which may be subject to reduced rates of VAT’, water supplies are mentioned in Category 2.
V prilogi H k Šesti direktivi z naslovom „Seznam dobav blaga in storitev, za katere se lahko uporabljajo nižje stopnje DDV“ je v kategoriji 2 navedena [dobava vode].
According to the first sentence of Paragraph 1(1) of the Umsatzsteuergesetz 1999 (Law on Turnover Tax 1999) (‘the UStG’), in the version in force at the material time, turnover tax is chargeable on supplies of goods and services which a trader, in the course of his business, makes for consideration within Germany.
V skladu s členom 1(1), prvi stavek, zakona o davku na dodano vrednost iz leta 1999 (Umsatzsteuergesetz 1999, v nadaljevanju: UStG), ki je veljal v času dejanskega stanja spora o glavni stvari, se davek na dodano vrednost obračuna za dostavo in druge storitve, ki jih podjetnik opravlja proti plačilu v državi v okviru svojega podjetja.
In accordance with the first sentence of Paragraph 2(3) of the UStG, legal persons governed by public law carry on a trade or profession only in the context of their operations of a commercial nature.
Na podlagi člena 2(3), prvi stavek, UStG pravne osebe javnega prava opravljajo gospodarsko in poslovno dejavnost samo v okviru svojih gospodarskih podjetjih. V skladu s členom 4(3) zakona o davku od dohodkov pravnih oseb (Körperschaftsteuergesetz) so med temi gospodarskimi podjetji zlasti tista, katerih namen je oskrba prebivalstva z vodo.
In accordance with Paragraph 12(1) of the UStG, the tax amounts, for each taxable transaction, to 16% of the basis of assessment.
Na podlagi člena 12(1) UStG zna�a davek za vsako obdavčljivo transakcijo 16 % od davčne osnove.
However, Paragraph 12(2) of the UStG provides that the rate of tax is reduced to 7% for transactions related to the supply, importation and intra-Community acquisition of the items listed in Annex 2 to that Law, amongst which water is mentioned in point 34 of the annex.
Vseeno pa odstavek 2 tega člena določa, da je davčna stopnja za promet v zvezi z dobavo, uvozom in pridobivanjem blaga iz priloge 2 navedenega zakona v Skupnosti, med katerimi je v točki 34 tudi voda, znižana na 7 %.
The Zweckverband ensures the supply of drinking water and disposal of sewage on behalf of a number of towns and municipalities in the district of Torgau-Westelbien.
Zweckverband zagotavlja dobavo vode in odvajanje odpadnih voda za račun več mest in občin okrožja Torgau-Westelbien.
Accordingly, the activities of the Zweckverband include, inter alia, the collection, piping, treatment and supply of drinking water to its customers, that is to say the owners of buildings connected to the water supply network.
V ta namen dejavnosti navedenega interesnega združenja zajemajo zlasti zajetje, dovod, pripravo in dobavo pitne vode strankam, in sicer lastnikom stavb, ki so priključene na vodovodno distribucijsko omrežje.
In that context, it lays mains connections at the request of its customers, for which it receives a single fee corresponding to the cost of that work.
V tem okviru to interesno združenje na željo strank opravi individualno priključitev na vodovodno distribucijsko omrežje, za katero prejme enotno dajatev, ki ustreza stro�ku navedene priključitve.
The connection remains the property of the Zweckverband.
Ta priključek ostane v lasti Zweckverband.
Taking the view that the laying of a connection was distinct from the supply of water, the Finanzamt decided to apply to it the standard rate of VAT laid down by national legislation.
Ker je Finanzamt presodil, da se ta priključitev razlikuje od dostave vode, je odločil, da to storitev obdavči s splo�no stopnjo DDV, ki jo določa nacionalna ureditev.
After an unsuccessful objection to the Finanzamt, the Zweckverband brought proceedings before the Finanzgericht Sachsen (Finance Court, Saxony), claiming that a mains connection should be subject to the same reduced rate of VAT as that applied to the supply of water.
Potem ko interesnemu združenju Zweckverband ni uspelo z ugovorom pri Finanzamt, je vložilo tožbo na Finanzgericht Sachsen, v kateri je trdilo, da mora za individualno priključitev veljati enaka nižja stopnja DDV, kot se jo uporablja za dobavo vode.
The Finanzgericht Sachsen upheld the Zweckverband’s action, considering that the supply of water and the laying of the mains connection constituted a single service of ‘water supply’, within the meaning of the national legislation which transposed the Sixth Directive.
Finanzgericht Sachsen je presodilo, da dobava vode in individualna priključitev pomenita enotno storitev „dobave vode“ v smislu nacionalne ureditve, s katero je bila prenesena Šesta direktiva, in ugodilo tožbi Zweckverband.
The Finanzamt appealed against that decision to the Bundesfinanzhof (Federal Finance Court) on a point of law.
Finanzamt je zato pri Bundesfinanzhof vložil revizijo (Revision) zoper to odločbo.
Like the parties, the Bundesfinanzhof proceeds on the basis that, in laying a mains connection, the Zweckverband acts as a trader in accordance with the national legislation.
Po zgledu strank predložitveno sodi�če izhaja iz tega, da pri izvajanju individualne priključitve Zweckverband v skladu z nacionalno zakonodajo deluje kot podjetje.
However, that court states that it is apparent from the parties’ observations at the hearing in the main proceedings that the Zweckverband acts pursuant to its public law statutes and under public law, which argues against its being subject to VAT, having regard to the provisions of Article 4(5) of the Sixth Directive.
Vseeno pa navedeno sodi�če pojasnjuje, da iz stali�č navedenih strank na obravnavi v postopku v glavni stvari izhaja, da Zweckverband deluje na podlagi pravil javnega prava in v eni izmed oblik, ki jih določa javno pravo, kar bi glede na določbe člena 4(5) Šeste direktive govorilo zoper zavezanost tega interesnega združenja za plačilo DDV.
As regards the rate of VAT applicable, the Bundesfinanzhof points out that, before the issue of a letter by the Bundesministerium der Finanzen (Federal Ministry of Finance) of 4 July 2000, laying a mains connection was considered a service ancillary to water supplies.
V zvezi s stopnjo DDV, ki se uporablja v tem primeru, navedeno sodi�če opozarja, da se je do dopisa Bundesministerium der Finanzen (zvezno ministrstvo za finance) z dne 4. julija 2000 individualna priključitev �tela za storitev, ki spada k dobavi vode.
The Bundesfinanzhof is also inclined to the view that laying mains connections forms part of water supplies, but considers that that question depends on the interpretation of Article 12(3)(a) of the Sixth Directive and of Category 2 of Annex H thereto.
To sodi�če se prav tako nagiba k temu, da navedena priključitev spada v okvir dobave vode, vendar ocenjuje, da je to odvisno od razlage določb člena 12(3)(a) Šeste direktive in njene priloge H, kategorija 2.
In those circumstances the Bundesfinanzhof decided to stay the proceedings and to refer the following question to the Court for a preliminary ruling:
V teh okoli�činah je Bundesfinanzhof prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo to vpra�anje:
‘Does connection of the water distribution network to a property owner’s installation (the so-called “household connection”) by a water supply undertaking for a separately calculated fee come under the heading of [“the supply of water”/“water supplies”] within the meaning of [the] Sixth … Directive … (Annex D, point 2, and Annex H, Category 2)?’
„Ali je mogoče priključitev in�talacije lastnika stavbe (t. i. individualna priključitev) na vodovodno distribucijsko omrežje, ki jo vodovodno podjetje opravi za posebej izračunano dajatev, uvrstiti pod pojem ‚dobava vode‘ v smislu Šeste direktive […] (Priloga D, točka 2, in Priloga H, kategorija 2)?“
In their observations, the Finanzamt and the German Government have expressed doubts regarding the relevance of the question referred for a preliminary ruling inasmuch as it relates to point 2 of Annex D to the Sixth Directive since the dispute in the main proceedings does not concern whether the Zweckverband is subject to VAT.
Finanzamt in nem�ka vlada sta v svojih stali�čih izrazila dvome o ustreznosti vpra�anja za predhodno odločanje, ker se to nana�a na prilogo D, točka 2, k Šesti direktivi, saj se spor o glavni stvari ne nana�a na zavezanost Zweckverband za plačilo DDV.
In its order for reference the national court, which has a dispute in a VAT matter before it, describes in detail the factual and legal background to the main proceedings.
Nacionalno sodi�če, ki odloča o sporu s področja DDV, je namreč v predložitveni odločbi podrobno opisalo dejanski in pravni okvir spora o glavni stvari.
Furthermore, it seeks the opinion of the Court on Community law applicable to VAT, notably on the concept of water supply mentioned in both Annex D and Annex H to the Sixth Directive, in order to be in a position to determine whether connecting a building to the water supply network should be held to constitute part of such supply.
Poleg tega spra�uje Sodi�če o pravu Skupnosti, ki velja za DDV, zlasti o pojmu „dobava vode“ iz priloge D in priloge H k Šesti direktivi, da bi lahko presodilo, ali je treba �teti individualno priključitev za tako, ki spada v okvir omenjene dobave.
Although the dispute in the main proceedings relates principally to the application of a reduced rate of VAT to that operation, by way of exception to the application of the standard rate of VAT, it is apparent from the order for reference that the national court also has doubts regarding whether the Zweckverband is subject to VAT, which is a prerequisite for the application of a rate of VAT to the transaction.
Čeprav se spor o glavni stvari nana�a zlasti na uporabo nižje stopnje DDV za navedeno priključitev, kot izjema od splo�ne stopnje DDV, pa iz vpra�anja za predhodno odločanje izhaja, da se je predložitveno sodi�če spra�evalo tudi o zavezanosti Zweckverband za plačilo DDV, ki je predhodni pogoj za uporabo kakr�nekoli stopnje DDV za to priključitev.
The interpretation of Community law that is sought thus has a bearing on the facts and purpose of the main action and is not hypothetical.
Zahtevana razlaga prava Skupnosti je zato, da ne bi bila hipotetična, povezana z dejanskim stanjem in s predmetom spora o glavni stvari.
Consequently, the question referred for a preliminary ruling is admissible.
Zato je predloženo vpra�anje dopustno.
It is appropriate to answer the question referred for a preliminary ruling, firstly, in so far as it relates to Article 4(5) of the Sixth Directive and to point 2 of Annex D thereto, then, secondly, in so far as it concerns application of one of the reduced rates of VAT referred to in Article 12(3)(a) of that directive, read in conjunction with Category 2 of Annex H thereto.
Na zastavljeno vpra�anje je treba odgovoriti, prvič, ker se nana�a na člen 4(5) Šeste direktive in na njeno prilogo D, točka 2, ter, drugič, ker se nana�a na uporabo ene izmed nižjih stopenj DDV iz člena 12(3)(a) navedene direktive v zvezi z njeno prilogo H, kategorija 2.
Article 4(5) of the Sixth Directive and point 2 of Annex D
Člen 4(5) Šeste direktive in njena priloga D, točka 2
By its question, the national court asks, inter alia, whether laying a mains connection forms part of the supply of water referred to in point 2 of Annex D to the Sixth Directive.
Predložitveno sodi�če s svojim vpra�anjem predvsem spra�uje, ali individualna priključitev na vodovodna distribucijska omrežja spada v okvir dobave vode iz priloge D, točka 2, k Šesti direktivi.
It is clear from the third subparagraph of Article 4(5) of the Sixth Directive that, by providing that bodies governed by public law are in any case to be regarded as taxable persons in respect of the activities listed in Annex D provided they are not on such a small scale as to be negligible, that provision makes the rule that such bodies are not to be regarded as taxable persons subject to a limitation which must be added to those resulting from the condition laid down in the first subparagraph, namely that they must engage in activities as public authorities, and from the derogation laid down in the second subparagraph in cases where treatment as nontaxable persons would lead to significant distortions of competition.
Iz člena 4(5), tretji pododstavek, Šeste direktive – ki določa, da se osebe javnega prava v vsakem primeru �tejejo za davčne zavezance v zvezi z dejavnostmi iz priloge D, če obseg teh dejavnosti ni tako majhen, da bi bil zanemarljiv – izhaja, da navedena določba prina�a omejitev pravila nezavezanosti teh oseb za plačilo davka, ki dopolnjuje tisto, ki izhaja iz pogoja, navedenega v prvem pododstavku tega člena, in sicer gre za dejavnosti, ki jih opravljajo kot organi oblasti, in iz odstopanja, določenega v drugem pododstavku istega člena, če bi nezavezanost zadevnih dejavnosti za plačilo davka povzročila znatno izkrivljanje konkurence.
The third subparagraph of Article 4(5) thus seeks to ensure that certain categories of economic activity the importance of which derives from their subjectmatter are not exempted from VAT on the ground that they are carried out by bodies governed by public law as public authorities (see Joined Cases 231/87 and 129/88 Comune di Carpaneto Piacentino and Others [1989] ECR 3233, paragraph 26).
Tretji pododstavek tega člena tako sku�a zagotoviti, da se določenih vrst gospodarskih dejavnosti, ki so pomembne zaradi svojega predmeta, ne izvzame od plačila DDV, ker jih izvajajo osebe javnega prava kot organi oblasti (glej sodbo z dne 17. oktobra 1989 v zdruŽenih zadevah Comune di Carpaneto Piacentino in drugi, 231/87 in 129/88, Recueil, str. 3233, točka 26).
In the present case, it should be noted that the supply of water is characterised by making water available to the public and that, as the Advocate General observes in point 43 of his Opinion, that supply is carried out by means of fixed networks intended to provide a service to the public.
V tem primeru je treba poudariti, da je dobava vode oskrba prebivalstva z vodo in da se, tako kot poudarja generalni pravobranilec v točki 43 sklepnih predlogov, navedena dobava izvaja prek fiksnih omrežij, katerih namen je zagotavljanje storitve prebivalstvu.
Moreover, it is apparent from the order for reference and from the observations submitted to the Court that laying a mains connection consists in the installation, by the Zweckverband, of piping permitting the connection of a building’s water system to the fixed water supply network.
Poleg tega iz predložitvene odločbe in iz stali�č, predloženih Sodi�ču, izhaja, da individualna priključitev na fiksna vodovodna distribucijska omrežja zajema napeljavo, ki jo položi Zweckverband in ki omogoča priključitev hidravlične in�talacije stavbe na omenjeno omrežje.
It is common ground that, if that connection is not made, it is impossible to make water available to the owner or occupier of the building.
Ni sporno, da brez te priključitve oskrba lastnika ali posestnika navedene stavbe z vodo ni mogoča.
Accordingly, that connection is essential for making the water available.
Zato je ta priključitev nujna za oskrbo z vodo.
Since, firstly, the objective of the third subparagraph of Article 4(5) of the Sixth Directive, referred to in paragraph 31 of this judgment, is to ensure that the categories of economic activity of a certain importance that are listed in Annex D, which include the supply of water, are not exempted from VAT on the ground that the service is rendered by a public body, secondly, the supply of water is characterised by making water available to the public and, finally, a mains connection is essential for making it available, it must be held that that connection forms part of the supply of water referred to in point 2 of the annex.
Najprej, ker je namen člena 4(5), tretji pododstavek, Šeste direktive, navedene v točki 31 te sodbe, da se zaradi statusa javne osebe ponudnika storitev vrste pomembnih gospodarskih dejavnosti, navedenih v prilogi D, med katerimi je dobava vode, ne izognejo plačilu DDV, dalje, ker je dobava vode oskrba prebivalstva z vodo in, nazadnje, ker je individualna priključitev nujna za to oskrbo z vodo, je treba �teti, da navedena priključitev spada v okvir dobave vode iz točke 2 navedene priloge.
It follows that, even if the Zweckverband were to lay the mains connection as a public body within the meaning of the first subparagraph of Article 4(5) of the Sixth Directive, pursuant to the third subparagraph of Article 4(5) it would be considered a taxable person in respect of that connection.
Iz tega izhaja, da tudi če bi Zweckverband opravil individualno priključitev kot organ oblasti v smislu člena 4(5), prvi pododstavek, Šeste direktive, bi imel za navedeno priključitev na podlagi tretjega pododstavka navedenega člena status davčnega zavezanca.
In the light of the foregoing, the answer to the question referred for a preliminary ruling must be that Article 4(5) of the Sixth Directive and point 2 of Annex D thereto must be interpreted as meaning that the laying of a mains connection which consists, as in the main proceedings, in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of the supply of water, listed in that annex, so that a body governed by public law acting as a public authority is a taxable person in respect of that transaction.
Glede na zgoraj navedeno je na vpra�anje za predhodno odločanje treba odgovoriti, da je treba člen 4(5) Šeste direktive in njeno prilogo D, točka 2, razlagati tako, da spada individualna priključitev, ki zajema, kot v zadevi v postopku v glavni stvari, položitev napeljave, ki omogoča priključitev hidravlične in�talacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode iz navedene priloge, tako da ima oseba javnega prava, ki deluje kot organ oblasti, za navedeno priključitev status davčnega zavezanca.
Article 12(3)(a) of the Sixth Directive and Category 2 of Annex H thereto
Člen 12(3)(a) Šeste direktive in njena priloga H, kategorija 2
By its question, the national court also asks whether laying a mains connection forms part of the water supplies covered by Category 2 of Annex H to the Sixth Directive.
Predložitveno sodi�če tudi spra�uje, ali individualna priključitev na vodovodna distribucijska omrežja spada v okvir dobave vode iz priloge H, kategorija 2, k Šesti direktivi.
It follows from Article 12(3)(a) of the Sixth Directive that the application of either one or two reduced rates of VAT is an option accorded to the Member States as an exception to the principle that the standard rate applies.
Iz člena 12(3)(a) Šeste direktive izhaja, da je uporaba ene ali dveh nižjih stopenj DDV možnost, ki je z odstopanjem od načela, v skladu s katerim se uporablja splo�na stopnja, priznana državam članicam.
Moreover, according to that provision, the reduced rates of VAT may be applied only to supplies of the goods and services specified in Annex H.
Poleg tega se v skladu s to določbo lahko nižje stopnje uporabljajo samo za dobave blaga in opravljanje storitev iz priloge H.
Since a mains connection is essential in order to make water available to the public, as is clear from paragraph 34 of this judgment, the view should accordingly be taken that such a connection also forms part of the water supplies referred to in Category 2 of Annex H to the Sixth Directive.
Ker je individualna priključitev nujna za oskrbo prebivalstva z vodo, kot to izhaja iz točke 34 te sodbe, je zato treba �teti, da prav tako spada v okvir dobave vode, navedene v prilogi H, kategorija 2, k Šesti direktivi.
However, it should also be pointed out that there is nothing in the text of Article 12(3)(a) of the Sixth Directive which requires that provision to be interpreted as meaning that the reduced rate can be charged only if it is applied to all aspects of the water supplies covered by Annex H to that directive, so that a selective application of the reduced rate cannot be excluded provided that no risk of distortion of competition results (see, by analogy, Case C-384/01 Commission v France [2003] ECR I-4395, paragraph 27).
Vseeno je tudi treba poudariti, da besedilo člena 12(3)(a) Šeste direktive ne zahteva, da bi se to določbo razlagalo tako, kot da se zahteva, da se nižja stopnja uporablja le, če se nana�a na vse vidike dobave vode iz priloge H k isti direktivi, tako da selektivna uporaba nižje stopnje ne more biti izključena, razen če obstaja nevarnost izkrivljanja konkurence (glej po analogiji sodbo z dne 8. maja 2003 v zadevi Komisija proti Franciji, C-384/01, Recueil, str. I-4395, točka 27).
Accordingly, subject to compliance with the principle of fiscal neutrality inherent in the common system of VAT, Member States may apply a reduced rate of VAT to concrete and specific aspects of water supplies covered by Category 2 of Annex H of the Sixth Directive, such as mains connections.
Zato imajo države članice, pod pogojem spo�tovanja načela davčne nevtralnosti, na katerem temelji skupni sistem DDV, možnost za konkretne in posebne vidike dobave vode iz priloge H, kategorija 2, k Šesti direktivi, kot je individualna priključitev, uporabiti nižjo stopnjo DDV.
In those circumstances, the answer to the question referred for a preliminary ruling must also be that Article 12(3)(a) of the Sixth Directive and Category 2 of Annex H thereto must be interpreted as meaning that the laying of a mains connection which consists, as in the main proceedings, in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part
V teh okoli�činah je treba na vpra�anje za predhodno odločanje odgovoriti tudi, da je treba člen 12(3)(a) Šeste direktive in njeno prilogo H, kategorija 2, razlagati tako, da spada individualna priključitev, ki zajema, kot v zadevi v postopku v glavni stvari, položitev napeljave, ki omogoča priključitev hidravlične in�talacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode. Poleg tega lahko države