natgillin/translations-raw huggingface dataset:
A reassessment and recovery practice, which penalises noncompliance on the part of the taxable person with the obligations relating to accounts and tax returns by a denial of the right to deduct, clearly goes further than is necessary to attain the objective of ensuring the correct application of such obligations within the meaning of Article 22(7) of the Sixth Directive, since Community law does not prevent Member States from imposing, where necessary, a fine or a financial penalty proportionate to the seriousness of the offence in order to sanction a failure to comply with those obligations.
Praksa spremembe in odmere, ki kaznuje nespo�tovanje knjigovodskih obveznosti in obveznosti obračuna davčnega zavezanca z zavrnitvijo pravice do odbitka, pa jasno presega to, kar je potrebno za dosego cilja zagotovitve pravilne uporabe takih obveznosti v smislu člena 22(7) Šeste direktive, če pravica Skupnosti ne onemogoča tega, da bi države članice, če bi bilo to potrebno, naložile globo ali premoženjsko kazen, ki je sorazmerna teži kr�itve, da bi kaznovale nespo�tovanje teh obveznosti.
That practice also goes further than is necessary for the correct collection of the tax and for the prevention of evasion, since it may even lead to the loss of the right to deduct if the reassessment of the tax return by the tax authorities is made after the expiry of the limitation period available to the taxable person in which to make the deduction.
Ta praksa tudi presega to, kar je potrebno za zagotovitev pravilnega pobiranja DDV in za preprečevanje davčnih utaj v smislu člena 22(7) Šeste direktive, ker lahko privede celo do izgube pravice do odbitka, če davčna uprava spremeni obračun �ele po poteku prekluzijskega roka, ki ga ima na voljo davčni zavezanec, da opravi odbitek.
Furthermore, the measures taken by the Member States to ensure that taxable persons comply with their obligations relating to declaration and payment or impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion may not be used in such a way
Poleg tega, ukrepov, ki jih države članice sprejmejo, da zagotovijo, da davčni zavezanec izpolnjuje obveznosti obračuna in plačila ali določijo �e druge obveznosti, za katere menijo, da so potrebne za pravilno pobiranje davka in za preprečevanje davčnih utaj, ni mogoče uporabiti na način, da bi sistematično lahko
(see paras 62, 63, 65-68, 72, operative part 2)
(Glej točke 62, 63, od 65 do 68, 72 in točko 2 izreka.)
OPINION OF ADVOCATE GENERAL
SKLEPNI PREDLOGI GENERALNE PRAVOBRANILKEELEANOR SHARPSTON, predstavljeni 13. marca 2008 1
SHARPSTONdelivered on 13 March 2008 on the basis of its right under national law to reassess VAT returns made in the four preceding years, but refuses to allow any deduction which had not been claimed in the return for the second year following that in which the right to deduct arose, again on the basis of a limitation period under national law.
DDV za obračune, ki so bili predloženi v prej�njih �tirih letih, vendar pa ni hotel priznati odbitka, ki ni bil naveden v obračunu za drugo leto, ki je sledilo letu, v katerem je nastala pravica do odbitka, zopet na podlagi zastaralnega roka po nacionalnem pravu.
A company established in Italy received shipping services from operators established elsewhere, who did not charge VAT on their invoices.
Družba s sedežem v Italiji je prejela storitev ladijskega prevoza od gospodarskih subjektov s sedežem drugje, ki na svojih računih niso obračunali DDV.
It mistakenly believed those services to be exempt, and did not include them in its VAT accounts.
Zmotno je verjela, da so te storitve opro�čene davka, in jih ni vključila v svoje DDV-knjige.
It should in fact, under the ‘reverse charge’ mechanism, have declared itself liable for input VAT on the supplies, which it should then have deducted from its output tax.
Dejansko bi se morala v skladu z mehanizmom obrnjene davčne obveznosti opredeliti kot davčni zavezanec za vstopni DDV na dobave, ki bi ga nato odbila od svojega izstopnega davka.
That would have involved two accounting entries, cancelling each other out, so that no payment would have been due to the tax authority.
To bi obsegalo dve vknjižbi, ki bi druga drugo izključevali, tako da ne bi bilo treba opraviti plačila davčnemu organu.
It none the less achieved the same result by not declaring or deducting any input tax but paying output tax in full.
S tem, da ni obračunala ali odbila vstopnega davka, ampak plačala izstopni davek v celoti, je vseeno dosegla enak rezultat.
Discovering the error, the tax authority seeks to recover the undeclared input tax,
Ker je davčni organ odkril napako, je sku�al izterjati neobračunani vstopni davek na podlagi svoje pravice do ponovne odmere
The question raised in the present references for a preliminary ruling, from the Commissione Tributaria Provinciale (Provincial Tax Court, Genoa) is therefore whether the situation arising out of that discrepancy between the two periods, leading to VAT being claimed by the tax authority which would not have been due if the procedures had been properly followed, is compatible with Community VAT law.
Vpra�anje, ki ga v tem predlogu za sprejetje predhodne odločbe postavlja Commissione Tributaria Provinciale (pokrajinsko davčno sodi�če) v Genovi, je torej, ali je položaj, ki nastane zaradi razlike med dvema obdobjema, kar privede do tega, da davčni organ zahteva DDV, ki ga ne bi bilo treba plačati, če bi se pravilno ravnali po postopku, v skladu s pravom Skupnosti o DDV.
Relevant Community legislation
Veljavna zakonodaja Skupnosti
The fundamental features of the common VAT system are set out in Article 2 of the First Directive: 5
Temeljne značilnosti skupnega sistema DDV so določene v členu 2 Prve direktive: 5
Community VAT law is now governed by Council Directive 2006/112/EEC, 2which,
Pravo Skupnosti o DDV je zdaj urejeno v Direktivi 2006/112 2, z začetkom veljavnosti
‘The principle of the common system of value added tax entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, whatever the number of transactions which take place in the production and distribution process before the stage at which the tax is charged.
„Načelo skupnega sistema davka na dodano vrednost zajema uporabo splo�nega davka na potro�njo blaga in storitev, ki je povsem sorazmeren s ceno blaga in storitev, ne glede na �tevilo transakcij, ki so se v proizvodnem ali distribucijskem procesu opravile pred fazo, v kateri se davek obračuna.
with effect from 1 January 2007, repealed and replaced the existing legislation, with the aim of presenting all the applicable provisions clearly and rationally in a recast structure and wording without, in principle, bringing about material changes. 3
1. januar 2007, s katero je bila razveljavljena in nadome�čena obstoječa zakonodaja, da bi se zagotovilo, da so določbe v preoblikovani strukturi in besedilu predstavljene jasno in racionalno, ne da bi to povzročilo bistvene spremembe. 3
On each transaction, value added tax, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of value added tax borne directly by the various cost components.
Pri vsaki transakciji se davek na dodano vrednost, izračunan na ceno blaga ali storitev po stopnji, ki je predpisana za to blago ali storitve, obračuna po odbitku zneska davka na dodano vrednost, ki je neposredno vključen v razne stro�kovne komponente.
The present case concerns the years 2000 and 2001, when the main provisions were contained in the First and Sixth Directives. 4
Ta zadeva se nana�a na leti 2000 in 2001, ko so bile glavne določbe vsebovane v Prvi in Šesti direktivi.
In what follows, I shall refer to the provisions of those directives and, for the sake of readability, I shall do so in the present tense even though they are no longer in force.
4 V nadaljevanju se bom sklicevala na določbe teh direktiv in ju bom zaradi berljivosti navajala v sedanjiku, čeprav nista več veljavni.
Their substance and, to a large extent, their wording are unchanged in Directive 2006/112, and for reference purposes I shall indicate also the equivalent provisions of the latter.
Njuna vsebina in večji del besedila sta v Direktivi 2006/112 nespremenjena in bom pri sklicevanju navedla tudi ustrezne določbe te direktive.
2 — Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
2 – Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost (UL L 347, str. 1).
3 — See recital 3 in the preamble.
3 – Glej uvodno izjavo 3.
4 — First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967 (I), p.
4 – Prva direktiva Sveta 67/227/EGS z dne 11. aprila 1967 o usklajevanju zakonodaje držav članic o prometnih davkih (UL L 71, str.
14); 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 (OJ 1977 L 145, p.
1301); Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, str.
1, amended on numerous occasions).
1, večkrat spremenjena).
5 — Article 1(2) of Directive 2006/112.
5 – Člen 1(2) Direktive 2006/112.
The deduction mechanism is regulated, for transactions internal to a Member State, by Article 17(1) and (2)(a) of the Sixth Directive: 6
Pravica do odbitka je za transakcije, opravljene v državi članici, urejena v členu 17(1) in (2)(a) Šeste direktive: 6 naročnikom.
They then pay to the tax authority the amount of that output tax, after deducting the amount of their relevant input tax.
Davčni zavezanci nato plačajo davčnemu organu znesek tega izstopnega davka po tem, ko odbijejo znesek upo�tevnega vstopnega davka.
The right to deduct shall arise at the time when the deductible tax becomes chargeable.
Pravica do odbitka nastane v trenutku, ko nastane obveznost za obračun odbitnega davka.
However, that is not always the case.
Vendar pa to ni vedno tako.
6 — At the material time, the text of Article 17(2) was in Article 28f.
6 – V upo�tevnem času je bilo besedilo člena 17(2) v členu 28f.
The equivalents of Article 17(1) and (2) are now contained in Articles 167 and 168(a) of Directive 2006/112.
Člena 167 in 168(a) Direktive 2006/112 vsebujeta ustreznico besedila člena 17(1) in (2).
First, Article 17(6) and (7) of the Sixth Directive provide for certain exceptions to the right to deduct.
Prvič, s členom 17(6) in (7) Šeste direktive so določene nekatere izjeme od pravice do odbitka.
Paragraph 6 provides that (while VAT is in no circumstances to be deductible on expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment), until the Council has decided what expenditure is not to be eligible for deduction, Member States may retain all the exclusions provided for under their national laws when the Directive came into force.
Odstavek 6 določa, da (DDV nikakor ni odbiten za izdatke, ki očitno niso poslovni izdatki, kot so izdatki za luksuzne predmete, razvedrilo ali zabavo) dokler Svet ne odloči, kateri izdatki niso upravičeni do odbitka, lahko države članice ohranijo vse izključitve, določene v njihovih nacionalnih zakonodajah ob začetku veljavnosti te direktive.
Paragraph 7 allows Member States, for cyclical economic reasons and subject to a consultation procedure, to exclude all or some capital goods or other goods totally or partly from the system of deductions, or instead to tax the goods manufactured by the taxable person himself or which he has purchased in the country or imported, in such a way that the tax does not exceed the VAT which would have been charged on the acquisition of similar goods.
Odstavek 7 dovoljuje državam članicam, da s pogojem posvetovalnega postopka zaradi cikličnih gospodarskih razlogov iz sistema odbitkov v celoti ali delno izvzamejo vse ali posamezno investicijsko blago ali del investicijskega blaga ali drugo blago, ali da namesto tega obdavčijo blago, ki ga davčni zavezanec bodisi sam proizvede ali kupi v državi bodisi uvozi, tako da ta davek ne preseže DDV, ki bi bil obračunan ob pridobitvi istovrstnega blaga.
Second, some transactions are exempted from VAT, in which case there is nothing which the customer can deduct even if he uses the supplies for the purposes of his taxable output transactions.
Drugič, nekatere transakcije so opro�čene DDV; v tem primeru kupec ne more odbiti ničesar, čeprav uporablja dobave za namen svojih obdavčljivih izstopnih transakcij.
value added tax purposes within the territory of the country to whom services covered by Article 28b(C) … are supplied, if the services are carried out by a taxable person established abroad’, are liable to pay the tax on such services which they receive.
plačati davek za take storitve, ki jih prejmejo.
9Article 28b(C) 10 covers ‘services in the intraCommunity transport of goods’, which is defined in paragraph 1 as ‘transport where the place of departure and the place of arrival are situated within the territories of two different Member States’ and for which, under paragraph 2, the place of supply is the place of departure.
9 S členom 28b(C) 10 so urejene „storitve pri prevozu blaga znotraj Skupnosti“, ki je v odstavku 1 opredeljen kot „prevoz, pri katerem sta kraj odhoda in kraj prihoda na ozemlju dveh različnih držav članic“ in za katerega se v skladu z odstavkom 2 kot kraj opravljanja storitev �teje kraj odhoda.
Among such exempted transactions are the chartering and hiring of vessels used for navigation on the high seas, for the purpose of commercial activities. 7
Med takimi opro�čenimi transakcijami sta zakup in najem plovil za plovbo na odprtem morju za namene opravljanja komercialnih dejavnosti. 7
In such cases, the supplier deducts input tax as appropriate, but charges no output tax to the customer.
V takih primerih dobavitelj odbije vstopni davek, kot je primerno, vendar kupcu ne obračuna izstopnega DDV.
The customer must himself account for the VAT on the transaction but, in so far as the supply is used for his own taxable outputs, the amount becomes immediately deductible pursuant to Article 17(1) and (2).
Naročnik mora za transakcijo sam obračunati DDV, vendar je znesek v skladu s členom 17(1) in (2) takoj odbiten, če se dobava uporablja za namene njegovih obdavčljivih transakcij.
As regards the exercise of the right to deduct in such circumstances, Article 18(1) (d) 11 provides: ‘To exercise his right of deduction, a taxable person must: … when he is required to pay the tax as a customer or purchaser where Article 21(1) applies, comply with the formalities laid down by each Member State …’
V zvezi z uveljavljanjem pravice do odbitka v takih primerih člen 18(1)(d) 11 določa: „Za uveljavljanje svoje pravice do odbitka mora davčni zavezanec: […] če je dolžan plačati davek kot naročnik ali kupec pri uporabi člena 21(1), izpolnjevati formalnosti, ki jih določi vsaka država članica […]“
Thus, under Article 21(1)(b) of the Sixth Directive, 8‘persons who are identified for
Tako so v skladu s členom 21(1)(b) Šeste direktive 8„osebe, ki so identificirane
9 — This mechanism is commonly known as the ‘reverse charge’ procedure.
9 – Ta mehanizem je splo�no znan kot postopek „obrnjene davčne obveznosti“.
Under other provisions of Article 21(1), it applies also to other types of supply of goods or services where the supplier is not established in the customer’s Member State (or the Member State in which the supply takes place), whether he is established within the Community or not.
V skladu z drugimi določbami člena 21(1) se uporablja tudi za druge vrste dobav blaga ali storitev, kadar dobavitelj nima sedeža v državi članici naročnika (ali državi članici, v kateri se dobava opravi), ne glede na to, ali ima sedež v Skupnosti ali ne.
7 — Article 15(5), read in conjunction with Article 15(4)(a), of the Sixth Directive; Article 148(a) and (c) of Directive 2006/112.
7 – Člen 15(5) v povezavi s členom 15(4)(a) Šeste Direktive; člen 148(a) in (c) Direktive 2006/112.
8 — In Article 28g at the material time; see Article 196 of Directive 2006/112.
8 – Glej člen 28g v upo�tevnem času in člen 196 Direk -tive 2006/112.
10 — See Articles 47 and 48 of Directive 2006/112.11 — In Article 28f(2); Article 178(f) of Directive 2006/112.
10 – Glej člena 47 in 48 Direktive 2006/112.11 – Glej člen 28f(2) in člen 178(f) Direktive 2006/112.
Under Article 18(2) and (3): 12
Člen 18(2) in (3) določa: 12
Every taxable person shall keep accounts in sufficient detail for value added tax to be applied and inspected by the tax authority.
„2. (a) Vsak davčni zavezanec vodi dovolj podrobno knjigovodstvo, da omogoča uporabo davka na dodano vrednost in nadzor davčnega organa.
The taxable person shall effect the deduction by subtracting from the total amount of value added tax due for a given tax period the total amount of the tax in respect of which, during the same period, the right to deduct has arisen and can be exercised under the provisions of paragraph 1.
Davčni zavezanec opravi odbitek tako, da od skupnega zneska davka na dodano vrednost, dolgovanega za dano davčno obdobje, od�teje skupni znesek davka, za katerega je v istem obdobju nastala pravica do odbitka, ki se lahko uveljavlja v skladu z določbami odstavka 1.
Every taxable person shall submit a return by a deadline to be determined by Member States.
(a) Vsak davčni zavezanec mora predložiti obračun v roku, ki ga določijo države članice.
That deadline may not be more than two months later than the end of each tax period.
Ta rok ne sme biti dalj�i od dveh mesecev po koncu vsakega davčnega obdobja.
The tax period shall be fixed by each Member State at one month, two months or a quarter.
Vsaka država članica določi, da davčno obdobje traja en mesec, dva meseca ali eno četrtletje.
Member States may, however, set different periods provided that they do not exceed one year.
Države članice pa lahko določijo tudi drugačna obdobja, ki pa ne smejo presegati enega leta.
Member States shall determine the conditions and procedures whereby a taxable person may be authorised to make a deduction which he has not made in accordance with the provisions of paragraphs 1 and 2.’
Države članice določijo pogoje in postopke, po katerih se lahko davčnemu zavezancu dovoli odbitek, ki ga ni opravil v skladu z določbami odstavkov 1 in 2.“
The return shall set out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, where appropriate, and in so far as it seems necessary for the establishment of the basis of assessment, the total value of the transactions relative to such tax and deductions and the value of any exempt transactions.
(b) Obračun mora vsebovati vse podatke, ki so potrebni za izračun davka, za katerega je nastala obveznost obračuna in odbitkov in, kadar je to ustrezno in potrebno za določitev osnove za obdavčitev, skupno vrednost transakcij, ki se nana�ajo na tak�en davek in odbitke ter vrednost kakr�nih koli opro�čenih transakcij.
Article 22 of the Sixth Directive 13lays down a wide-ranging series of obligations on persons liable for payment of VAT, of which however only the following appear potentially relevant to the present case:
Člen 22 Šeste direktive 13določa celo vrsto obveznosti oseb, ki so dolžne plačati DDV, med katerimi pa se zdijo le naslednje potencialno upo�tevne za to zadevo:
12 — Articles 179 and 180 of Directive 2006/112.
12 – Člena 179 in 180 Direktive 2006/112.
13 — In Article 28h at the material time; see Articles 213 to 271 of Directive 2006/112.
13 – Glej člen 28h v upo�tevnem času in člene od 213 do 271 Direktive 2006/112.
Member States shall take the measures necessary to ensure that those persons who, in accordance with Article 21(1) … (b), are considered to be liable to pay the tax instead of a taxable person established abroad … comply with the above obligations relating to declaration and payment.
Države članice sprejmejo potrebne ukrepe, da tiste osebe, ki so v skladu s čle -nom 21(1) […] (b) dolžne plačati davek namesto davčnega zavezanca s sedežem v tujini ali ki so solidarno odgovorne za plačilo, spo�tujejo zgornje obveznosti glede obračuna in plačila.
Member States may impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion, subject to the requirement of equal treatment for domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.’
Države članice lahko določijo �e druge obveznosti, za katere menijo, da so potrebne za pravilno pobiranje davka in za preprečevanje davčnih utaj, ob upo�tevanju zahteve po enakem obravnavanju domačih transakcij in transakcij, ki jih opravljajo davčni zavezanci med državami članicami, in pod pogojem, da tak�ne obveznosti v trgovini med državami članicami ne zahtevajo formalnosti pri prehodu meja.“
Relevant national legislation
Upoštevna nacionalna zakonodaja
Article 23(1) and (2) require taxable persons to record their invoices in an appropriate register within 15 days, indicating the serial number, the date of issue, the taxable amount and the amount of tax, shown separately for each rate, and, in cases to which Article 17(3) refers, the supplier’s name.
Po členu 23(1) in (2) morajo davčni zavezanci vknjižiti svoje račune v ustrezno knjigo v petnajstih dneh, pri čemer morajo navesti zaporedno �tevilko, datum izdaje, obdavčljivi znesek in znesek davka, ki mora biti naveden ločeno za vsako stopnjo, ter dobaviteljevo ime v primerih, ki jih navaja člen 17(3).
Article 25(1) requires taxable persons to number invoices relating to goods and services purchased or imported, including those issued in accordance with Article 17(3), sequentially and to record them in the appropriate register before making the periodic payment or the annual return in which the right to deduction of the related tax is exercised.
Po členu 25(1) morajo davčni zavezanci zaporedno o�tevilčiti račune za kupljeno ali uvoženo blago in storitve, vključno s tistimi, ki so izdani v skladu s členom 17(3), in jih vknjižiti v ustrezno knjigo, preden opravijo periodično plačilo ali letni obračun, v katerem se uveljavlja pravica do odbitka zadevnega davka.
Main proceedings and questions referred
Postopek v glavni stvari in vprašanji za predhodno odločanje
Ecotrade SpA (‘Ecotrade’) is an Italian company engaged in international trade in granulated blast furnace slag and other ingredients for the manufacture of cement.
Ecotrade SpA (družba Ecotrade) je italijanska družba, ki se ukvarja z mednarodnim trgovanjem z granulirano žlindro in drugimi sestavinami za proizvodnjo cementa.
In 2000 and 2001, 14it made a number of shipments of such materials by sea from Italy to other Member States, using the services of shipping companies not established in Italy.
V letih 2000 in 2001 14 je te materiale večkrat poslala po morju iz Italije v druge države članice in pri tem uporabila storitve ladjarskih družb, ki nimajo sedeža v Italiji.
Those companies invoiced Ecotrade for their services, which they described either as ‘chartering of a vessel’ or as ‘shipping’.
Te družbe so svoje storitve zaračunale družbi Ecotrade, pri čemer so te storitve opisale kot „zakup plovila“ ali kot „ladijski prevoz“.
None of the invoices indicated any VAT, and some specifically stated that the supply of services was exempt.
Na nobenem od računov ni bil naveden DDV in na nekaterih računih je bilo izrecno navedeno, da je bila dobava storitev opro�čena davka.
Ecotrade consequently took all those services to constitute chartering or hiring of seagoing vessels, exempt from VAT by
Družba Ecotrade je zato menila, da so vse te storitve zakup ali najem plovil za plovbo po
14 — Case C-95/07 concerns tax year 2001, Case C-96/07 concerns 2000.
14 – Sodba C-95/07 zadeva davčno leto 2001, sodba C-96/07 pa leto 2000.