natgillin/translations-raw huggingface dataset:
The purpose of both the second and third subparagraphs of Article 4(5) of the Sixth Directive is to ensure that the neutrality of the tax is preserved in situations in which bodies governed by public law engage, under
Namen obeh, torej drugega in tretjega pododstavka člena 4(5), je zagotovitev davčne
11 — This approach to the second subparagraph of Article 4(5) of the Sixth Directive was most recently confirmed by the Court in Case C-430/04 Feuerbestattungsverein Halle [2006] ECR I-4999, paragraph 24.
11 – To razumevanje drugega odstavka člena 4(5) Šeste direktive je Sodi�če nedavno potrdilo v sodbi z dne 8. junija 2006 v zadevi Feuerbestattungsverein Halle (C-430/04, ZOdl., str. I-4999, točka 24).
12 — Opinion delivered in Hutchison 3G and Others on 7 September 2006 [2007] ECR I-5247.
10 – To velja tudi, če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami.
10 — This is so even where they collect dues, fees, contributions or other payments in connection with those activities or transactions.
12 – Sklepni predlogi z dne 7. septembra 2006 v zadevi Hutchison 3G in drugi (C-369/04, ZOdl., str. I-5247).
13 The third that the activity of laying household water connections is of considerable economic relevance given the costs involved.
Iz navedb tudi izhaja, da je dejavnost polaganja gospodinjskega vodovodnega priključka zaradi stro�kov, povezanih z njim, gospodarsko precej pomembna.
subparagraph of Article 4(5) of, in conjunction with Annex D to, the Sixth Directive is designed to ensure that public bodies and private-sector undertakings are placed on an equal-footing for tax purposes in respect of the activities listed in Annex D.
osebe javnega prava in tudi podjetja iz zasebnega sektorja ter pri katerih gre „prvenstveno in očitno za gospodarski odnos“. 13 Člen 4(5), tretji pododstavek, v povezavi s Prilogo D k Šesti direktivi je namenjen temu, da se glede dejavnosti iz Priloge D zagotovi enako davčno obravnavanje oseb javnega prava in podjetij zasebnega sektorja.
It would thus in my opinion appear within the spirit and purpose of the third subparagraph of Article 4(5) of, and Annex D to, the Sixth Directive to include the laying of a household connection within the term the ‘supply of water’ in Annex D(2) to that directive.
Menim, da bi ustrezalo smislu in namenu člena 4(5), tretji pododstavek, v povezavi s Prilogo D k Šesti direktivi, če bi bilo polaganje gospodinjskega priključka zajeto s pojmom „dobava vode“ iz točke 2 Priloge D k tej direktivi.
The third subparagraph of Article 12(3)(a) of the Sixth Directive provides that
Člen 12(3)(a), tretji pododstavek, Šeste direktive določa, da lahko države članice za dobavo blaga in storitev iz kategorij 16 Priloge H k tej direktivi uporabijo nižjo stopnjo DDV.
Member States may apply a reduced rate of VAT to supplies of the categories 16of
Te določbe pomenijo izjemo od splo�nega načela uporabe splo�ne stopnje DDV in se morajo zato razlagati restriktivno. 17
13 — See, points 93 and 94 of Advocate General Kokott’s Opinion in Hutchison 3G and Others.
13 – Glej točki 93 in 94 sklepnih predlogov generalne pravobranilke J. Kokott v zadevi Hutchison 3G in drugi.
14 — Cited in footnote 6.
14 – Navedeno v opombi 6.
Annex III to Directive 2004/17, which lists contracting entities in the sectors of production, transport or distribution of drinking water in the Member States, refers to both private and public undertakings.
V Prilogi III k Direktivi 2004/17, v kateri so na�teti naročniki iz sektorjev proizvodnje, prevoza in distribucije pitne vode v državah članice, so navedena zasebna in javna podjetja.
It would appear from the recitals to Directive 2004/17, in particular the 10th recital, that that directive was adopted, inter alia, to ensure the equal treatment of contracting entities operating in the public sector and those operating in the private sector is not prejudiced.
Iz uvodnih izjav Direktive 2004/17, zlasti desete, je razvidno, da je bila ta direktiva med drugim sprejeta za to, da se zagotovi enako obravnavanje naročnikov v javnem in zasebnem sektorju.
16 — The use of the term ‘category’ in the third subparagraph of Article 12(3)(a) of the Sixth Directive indicates that the items listed in Annex H to that directive are headings for groups or classes of goods or services which may be subject to a reduced rate of tax.
16 – Uporaba izraza „kategorija“ v členu 12(3)(a), tretji pododstavek, Šeste direktive kaže na to, da gre pri pojmih iz Priloge H k tej direktivi za naslove kategorij oziroma razredov blaga ali storitev, za katere je mogoče uporabiti nižjo davčno stopnjo.
15 — See, Article 2 on the definition of the entities subject to Directive 2004/17 and Article 4 entitled ‘Water’ on the list of activities in that sector covered by that directive.
15 – Glej člen 2 v zvezi z opredelitvijo subjektov, za katere se uporabi Direktiva 2004/17, in člen 4, z naslovom „Voda“, v zvezi z dejavnostmi tega sektorja, ki so zajete v tej direktivi.
17 — See,Case C-83/99 Commission v Spain [2001] ECR I-445, paragraphs 18 and 19.
17 – Glej sodbo z dne 18. januarja 2007 v zadevi Komisija proti Španiji (C-83/99, Recueil, str. I-445, točki 18 in 19).
Annex H was incorporated into the Sixth Directive by Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates).
Priloga H je postala sestavni del Šeste direktive z Direktivo Sveta 92/77/EGS z dne 19. oktobra 1992 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS (približevanje stopenj DDV) 18.
18 In addition to ‘Water supplies’, Annex H contains 16 other categories of goods and services which may be subject to a reduced rate of tax.
Poleg „dobav vode“ vsebuje 16 drugih kategorij blaga in storitev, za katere se lahko uporabi nižja davčna stopnja.
a household water connection serves no purpose other than to connect a dwelling to a water distribution network and is a preliminary and necessary condition for obtaining water from that network, the possibility for Member States to apply a reduced tax rate to the provision of such connections would in my view comply with the purpose envisaged by the third subparagraph of Article 12(3)(a) of and Annex H to the Sixth Directive.
20Ker je edini namen vzpostavitve gospodinjskega vodovodnega priključka povezava gospodinjstva z vodnim razdeljevalnim omrežjem in je predhoden ter nujen pogoj za pridobivanje vode iz tega omrežja, bi bila po mojem mnenju možnost držav članic, da za zagotavljanje take povezave uporabijo nižjo davčno stopnjo, skladna z namenom člena 12(3)(a), tretji pododstavek, in Priloge H k Šesti direktivi.
I therefore consider that the term ‘Water supplies’ referred to in Annex H, Category 2, to the Sixth Directive includes the activity of laying a household water connection.
Zato menim, da pojem „dobave vode“ iz kategorije 2 Priloge H k Šesti direktivi vključuje dejavnost polaganja gospodinjskega vodovodnega priključka.
It remains in my view to be examined in this case whether the selective application of a reduced rate of VAT to certain aspects only of the category ‘Water supplies’ is permissible, and if so, in the context of the present proceedings, whether the exclusion of laying a household water connection from that treatment is permissible.
V obravnavanem primeru je treba �e preučiti, ali je izbirna uporaba nižje stopnje DDV le za določena področja iz kategorije „dobave vode“ dovoljena, in če je tako, ali je v obravnavanem primeru polaganje gospodinjskega vodovodnega priključka dovoljeno izključiti iz uporabe te stopnje.
21It is clear from the wording of the third subparagraph of
21Iz besedila člena 12(3)(a), tretji pododstavek, Šeste direktive in uporabe besede „lahko“ v
In my view, clean water is an essential commodity of daily use and access thereto undoubtedly promotes the interests of human health. 20As the establishment of
Niti uvodne izjave Direktive 92/77 niti Šeste direktive ne vsebujejo razlage namena in obsega Priloge H. Vendar se zdi, da je namen Priloge H, v povezavi s členom 12(3)(a) Šeste direktive, da se državam članicam dovoli uporaba nižje davčne stopnje za pomembno vsakodnevno blago ter storitve in dejavnosti v družbenem oziroma javnem interesu, kar po mojem mnenju izhaja, prvič, iz kategorij blaga in storitev iz Priloge H in, drugič, iz mnenja ekonomsko-socialnega odbora o predlogu za sprejetje direktive Sveta o dopolnitvi skupnega sistema DDV in o spremembi Direktive 77/388 o približevanju stopenj DDV. 19
20 — See, for example, the sixth recital to Council Directive 98/83/EC of 3 November 1998 on the quality of water intended for human consumption, OJ 1998 L 330, p. 32.
20 – Glej na primer �esto uvodno izjavo Direktive Sveta 98/83/ES z dne 3. novembra 1998 o kakovosti vode, namenjene za prehrano ljudi, UL L 330, str. 32.
21 — This arises in view of the fact that, pursuant to the letter of the Bundesministerium der Finanzen of 4 July 2000, the ‘Provision of a connection to the distribution network’ should be taxed at the standard rate, while according to the referring court pursuant to German law the supply of water is subject to the reduced rate.
21 – To vpra�anje se zastavi, ker bi se „polaganje priključka na razdeljevalno omrežje“ na podlagi dopisa zveznega ministrstva za finance z dne 4. julija 2000 obdavčilo po splo�ni stopnji, medtem ko predložitveno sodi�če navaja, da se dobava vode v skladu z nem�kim pravom obdavči po nižji stopnji.
The decision whether to apply a reduced rate of tax thus lies within the Member States’ competence.
Odločitev o uporabi nižje davčne stopnje je torej v pristojnosti držav članic.
also be interpreted in this manner, thereby permitting Member States to charge a reduced rate of VAT on distinct and independent aspects of the supply of water, subject however to the important caveat that the principle of fiscal neutrality, inherent in the common system of VAT, is not compromised.
primere dobave vode obdavčijo po nižji stopnji DDV, toda ob spo�tovanju pomembnega pridržka načela davčne nevtralnosti, ki je značilen za skupni sistem DDV.
In order to ascertain whether the laying of a household water connection may be distinguished or isolated from other aspects of the category ‘Water supplies’, I consider that the Court’s caselaw on composite supplies could usefully be applied.
Po mojem mnenju je smiselno, da se lahko za ugotovitev, ali je polaganje gospodinjskega vodovodnega priključka mogoče razlikovati oziroma ločiti od drugih primerov iz kategorije „dobave vode“, uporabi sodna praksa Sodi�ča o sestavljenih storitvah.
In Commission v France, 22the Court confirmed that the text of Article 12(3)(b) of the Sixth Directive, which permits the charging of a reduced rate of VAT on supplies of natural gas and electricity, does not prohibit the selective application of the reduced rate to concrete and specific aspects, such as the standing charge conferring entitlement to a minimum quantity of electricity for account holders, provided that no risk of distortion of competition exists. 23
V zadevi Komisija proti Franciji 22je Sodi�če potrdilo, da besedilo člena 12(3)(b) Šeste direktive, ki dovoljuje uporabo nižje stopnje DDV za dobavo zemeljskega plina in električne energije, ne prepoveduje izbirne uporabe nižje stopnje v takih konkretnih in posebnih primerih, kot je redna naročnina, na podlagi katere so odjemalci upravičeni do minimalne količine električne energije, razen če obstaja nevarnost izkrivljanja konkurence. 23
In my view, the third subparagraph of Article 12(3)(a) of the Sixth Directive may
Menim, da je tako mogoče razlagati tudi člen 12(3)(a), tretji pododstavek, Šeste direktive, s čimer naj se državam članicam omogoči, da posamezne in neodvisne
Taking into account the two facts that, firstly, it follows from Article 2(1) of the Sixth Directive that every transaction must normally be regarded as distinct and independent and, secondly, a transaction which comprises a single supply from an economic point of view should not be artificially split, so as not to distort the functioning of the VAT system, the essential features of the transaction must in the first place be ascertained in order to determine whether the taxable person is making several distinct principal supplies to the customer or a single supply. In that regard,
Ob upo�tevanju dveh okoli�čin – in sicer da iz člena 2(1) Šeste direktive izhaja, da je treba vsako transakcijo običajno �teti za samostojno in neodvisno, ter da transakcije, ki z gospodarskega vidika obsega samo eno storitev, ni treba umetno razdeliti, da se ne bi izkrivilo delovanje sistema DDV – je treba najprej poiskati značilne elemente zadevne transakcije, da se ugotovi, ali davčni zavezanec opravi potro-
24 the German Government itself admits in its pleadings that from the point of the average consumer the laying of the household connection and the supply of water serve the same economic objective.
Po mnenju Sodi�ča gre prav tako za eno storitev, če sta dva oziroma več elementov ali dejanj, ki jih davčni zavezanec opravi za običajnega potro�nika, tako tesno povezani, da dejansko sestavljata nedeljivo gospodarsko storitev, katere delitev bi bila umetna.
26 It would seem to me highly artificial to distinguish or isolate the laying of the household connection from the water actually delivered from the network to the dwelling in question.
24 bi se mi nadvse umetno, če bi bilo treba polaganje gospodinjskega priključka razlikovati oziroma ločiti od dejanske dobave vode iz omrežja do zadevnega gospodinjstva.
In addition, it is clear from the caselaw of the Court that a service must be regarded as ancillary to a principal service, and thus share the tax treatment of the principal service, if it does not constitute for customers an aim in itself, but a means of better enjoying the principal service supplied. 25
Poleg tega iz sodne prakse Sodi�ča jasno izhaja, da se storitev �teje za stransko storitev glavne storitve in se torej davčno obravnava enako kot glavna storitev, če strankam ne predstavlja cilja, temveč sredstvo za bolj�e kori�čenje glavne dobavljene storitve. 25
The existence of a household water connection is an essential requirement in order to obtain water from the water distribution network and should thus, in my view, enjoy the same tax treatment as the water supplied which would appear to be taxed in Germany, according to the referring court, at a reduced tax rate.
Obstoj gospodinjskega vodovodnega priključka je bistvena predpostavka za pridobivanje vode iz vodnega razdeljevalnega omrežja, zato bi se moral po mojem mnenju obdavčiti enako kot dobavljena voda, kar v Nemčiji, po navedbah predložitvenega sodi�ča, pomeni po nižji davčni stopnji.
I consider that the laying of a household water connection does not constitute an aim in itself for the person requesting the laying of the connection.
Menim, da polaganje gospodinjskega vodovodnega priključka ni samostojni cilj naročnika.
As pointed out in point 48 above, the only purpose of laying a household water connection, from the point of view of the person requesting it and indeed the undertaking laying that connection, is to enable the delivery of water from a water distribution network to a dwelling.
Kot je bilo izpostavljeno zgoraj v točki 48, je edini namen polaganja gospodinjskega vodovodnega priključka z vidika naročnika in zlasti podjetja, ki polaga priključek, da se omogoči dobava vode iz vodnega razdeljevalnega omrežja v gospodinjstvo. Celo
In fact,
I-9433, točke 19, 20 in 22).
In this regard, the fact that the connection is laid only once while water may be delivered to a dwelling over an extended period of time does not, in my view, alter the above analysis given the on-going necessity of the connection in order to obtain water from the water distribution network.
Te ugotovitve po mojem mnenju ne spremeni niti dejstvo, da se priključek položi le enkrat, v nasprotju z dobavo vode, ki poteka dalj časa, saj je priključek dolgoročno nujen za odjem vode iz vodnega razdeljevalnega omrežja.
Furthermore, the fact, in the present proceedings, that the laying of the connection may be a costly
Mislim, da v predloženem primeru ni odločilno niti stro�kovno vi�je plačilo
ZWECKVERBAND ZUR TRINKWASSERVERSORGUNG UND ABWASSERBESEITIGUNG TORGAU-WESTELBIEN up-front fee as compared, for instance, to the monthly charge for water consumption is not in my view decisive and does not serve to sever the intrinsic, functional link between the laying of the connection and the supply of water from the distribution network to a dwelling.
ZWECKVERBAND ZUR TRINKWASSERVERSORGUNG UND ABWASSERBESEITIGUNG TORGAU-WESTELBIEN za polaganje gospodinjskega priključka v primerjavi z mesečnimi stro�ki porabe vode ter da ne more izničiti notranje namenske povezave med polaganjem priključka in dobavo vode iz razdeljevalnega omrežja gospodinjstvu.
connection and the laying, for example, of gas or electricity connections from a VAT perspective.
Šesti direktivi pravni položaj dobave plina in elektrike ter pravni položaj dobave vode razlikujeta. V zvezi s tem je treba opozoriti, da je dobava plina in električne energije poleg dobave vode v točki 2 Priloge D k Šesti direktivi sicer navedena, v Prilogi H k Šesti direktivi pa so med kategorijami blaga in storitev na�tete le „dobave vode“, ne pa tudi dobava plina in električne energije.
In my opinion, the supply of water on the one hand and the supply of gas and the supply of electricity on the other may not therefore be considered as ‘comparable performances’ from a VAT perspective.
Menim, da zato dobave vode in dobave plina oziroma električne energije z vidika DDV ni mogoče �teti za „primerljivi storitvi“.
I consider that the arguments of the German Government and the defendant at point 30 above are unfounded and that there is no risk of impairment of the principle of fiscal neutrality 27of the VAT system if the laying of a household connection is included in the term ‘Waters supplies’ in Annex H, Category 2, to the Sixth Directive.
Ugotavljam, da trditve nem�ke vlade in tožene stranke iz zgornje točke 40 niso utemeljene ter da načelo davčne nevtralnosti 27 sistema DDV ni ogroženo, če se polaganje gospodinjskega priključka vključi v pojem „dobave vode“ iz kategorije 2 Priloge H k Šesti direktivi.
There is in my view no relationship between the laying of a household water
Mislim, da z vidika DDV ni povezave med polaganjem gospodinjskega vodovodnega priključka, in na primer, med polaganjem plinskega oziroma električnega priključka.
Consequently, the term ‘Water supplies’ referred to in Annex H, Category 2, to the Sixth Directive includes the activity of laying a household water connection.
Iz tega izhaja, da pojem „dobave vode“ iz kategorije 2 Priloge H k Šesti direktivi vključuje dejavnost polaganja gospodinjskega vodovodnega priključka.
Moreover, the laying of the household water connection and the water delivered to the dwelling in question should be considered a single transaction for the purposes of VAT.
Poleg tega je treba polaganje gospodinjskega vodovodnega priključka in dobavo vode zadevnemu gospodinjstvu za namene DDV �teti kot eno
In the light of the above considerations, I am of the opinion that the Court should give the following answer to the question referred for a preliminary ruling by the Bundesfinanzhof:
Glede na zgornje ugotovitve predlagam, naj Sodi�če na vpra�anje iz predloga za sprejetje predhodne odločbe Bundesfinanzhof odgovori tako:
‘The connection of the water distribution network to a property owner’s installation by a water supply undertaking for a separately calculated fee comes under the heading of [‘the supply of water’/‘Water supplies’] within the meaning of 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 (Annex D(2) and Annex H, Category 2) and should be regarded, with the water delivered to the dwelling in question, as forming a single transaction for the purposes of VAT.’
Povezava vodovodnega razdeljevalnega omrežja z napeljavo lastnika zemlji�ča (t. i. gospodinjski priključek), ki jo vodovodno podjetje opravi za posebej izračunano plačilo, spada pod pojem „dobava vode/dobave vode“ v smislu Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih (točka 2 Priloge D in kategorija 2 Priloge H) in se skupaj z dobavo vode zadevnemu gospodinjstvu za namene DDV �teje kot ena transakcija.
3 April 2008 *
SODBA SODIŠČA (drugi senat) z dne 3. aprila 2008 *
REFERENCE for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 3 November 2005, received at the Court on 14 December 2005, in the proceedings
V zadevi C-442/05, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Bundesfinanzhof (Nemčija) z odločbo z dne 3. novembra 2005, ki je prispela na Sodi�če 14. decembra 2005, v postopku
JUDGMENT OF 3. 4.
SODBA Z DNE 3. 4.
2008 — CASE C-442/05
2008 – ZADEVA C-442/05
Advocate General: J. Mazák, Registrar: B. Fülöp, Administrator, having regard to the written procedure and further to the hearing on 10 May 2007, after considering the observations submitted on behalf of:
Fülöp, administrator, na podlagi pisnega postopka in obravnave z dne 10. maja 2007, ob upo�tevanju stali�č, ki so jih predložili:
— the Commission of the European Communities, by D. Triantafyllou, acting as Agent, after hearing the Opinion of the Advocate General at the sitting on 10 July 2007, gives the following
– za Komisijo Evropskih skupnosti D. Triantafyllou, zastopnik, po predstavitvi sklepnih predlogov generalnega pravobranilca na obravnavi 10. julija 2007 izreka naslednjo
The reference for a preliminary ruling relates, essentially, to the interpretation of the concept of ‘supply of water’, or ‘water supplies’, in point 2 of Annex D and Category 2 of Annex H to 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.
Predlog za sprejetje predhodne odločbe se v glavnem nana�a na razlago pojma „dobava vode“ iz prilog D, točka 2, in H, kategorija 2, k Šesti direktivi 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), as amended by Council Directive 2001/4/EC of 19 January 2001 (OJ 2001 L 22, p.
1), kot je bila spremenjena z Direktivo Sveta 2001/4/ES z dne 19. januarja 2001 (UL L 22, str.
17) (‘the Sixth Directive’).
17, v nadaljevanju: Šesta direktiva).
The reference was made in proceedings between Finanzamt Oschatz (Tax Office, Oschatz) (‘the Finanzamt’) and Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (municipal association for the supply of drinking water and sewage disposal in Torgau-Westelbien) (‘the Zweckverband’) regarding whether or not a reduced rate of value added tax (‘VAT’) should apply to the connection of a building’s water system to the water supply network (‘mains connection’).
Ta predlog je bil vložen v okviru spora med Finanzamt Oschatz (v nadaljevanju: Finanzamt) in Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (medobčinsko interesno združenje za dobavo pitne vode in za odvajanje odpadnih voda za okrožje Torgau-Westelbien, v nadaljevanju: Zweckverband) v zvezi z uporabo nižje stopnje davka na dodano vrednost (v nadaljevanju: DDV) za individualno priključitev hidravlične in�talacije stavbe na vodovodno distribucijsko omrežje.
Article 4(5) of the Sixth Directive states as follows:
Člen 4(5) Šeste direktive določa: