natgillin/translations-raw huggingface dataset:
The principle of fiscal neutrality does not preclude national legislation which simply treats taxable persons wishing to opt for a mechanism to simplify value added tax declarations and payments differently according to whether the parent company or body has held more than 50% of the share capital or stock of the persons with whom it is linked since at least the beginning of the calendar year preceding that in which the declaration was made or, on the contrary, satisfies those conditions only after that date.
Načelo davčne nevtralnosti ne nasprotuje nacionalni ureditvi, ki različno obravnava davčne zavezance, ki želijo izbrati poenostavljen davčni obračun in plačilo DDV, v odvisnosti od tega, ali ima matična družba več kot 50 % delnic ali deležev pravno odvisnih oseb najpozneje od začetka koledarskega leta pred letom davčnega obračuna, ali pa izpolni te zahteve šele po tem datumu.
It is for the national court to determine whether national legislation, such as that at issue in the main proceedings, constitutes such a provision.
Naloga nacionalnega sodišča je preveriti, ali nacionalna ureditev, kot je v postopku v glavni stvari, ustreza tem merilom.
Case C-165/07
Zadeva C-165/07
(Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 6403 — Footwear with uppers of leather — Heading 6404 — Footwear with uppers of textile materials)
„Skupna carinska tarifa – Kombinirana nomenklatura – Tarifna uvrstitev – Tarifna �tevilka 6403 – Obutev z zgornjim delom iz usnja – Tarifna �tevilka 6404 – Obutev z zgornjim delom iz tekstilnih materialov“
Judgment of the Court (Fifth Chamber), 22 May 2008 . . . . . . . . . . . .
Sodba Sodi�ča (peti senat) z dne 22. maja 2008 . . . . . . . . . . . . . . .
Common Customs Tariff — Tariff headings — Footwear with uppers of leather and textile materials — Classification under heading 6403 or under heading 6404 of the Combined Nomenclature
Skupna carinska tarifa – Tarifne številke – Obutev z zgornjim delom iz usnja in iz teks­tilnih materialov – Uvrstitev pod tarifno številko 6403 ali pod tarifno številko 6404 kombi­nirane nomenklature
(Council Regulation No 2658/87, Annex I, headings 6403 and 6404; Commission Regulation No 2388/2000)
(Priloga I k Uredbi Sveta št. 2658/87, tarifni številki 6403 in 6404; Uredba Komisije št. 2388/2000)
SUMMARY — CASE C-165/07
POVZETEK – ZADEVA C-165/07
Common Customs Tariff — Tariff headings — Explanatory Notes to the Combined Nomenclature — Additional Note 1 to Chapter 64 of the Combined Nomenclature
Skupna carinska tarifa – Tarifne številke – Pojasnjevanje opombe h kombinirani nomen­klaturi – Dodatna opomba 1 k poglavju 64 kombinirane nomenklature
(Council Regulation No 2658/87; Commission Regulation No 3800/92)
(Uredba Sveta št. 2658/87; Uredba Komisije št. 3800/92)
of the upper of the sandal, without the leather sections, does not fulfil the purpose of an upper, that is to say, it does not provide sufficient support for the foot to enable the wearer to walk in the sandal.
– pod tarifno �tevilko 6403, če tekstilni material zgornjega dela te sandale, ki nima usnjenih delov, ne opravlja funkcije zgornjega dela, torej če ne zagotavlja zadostne opore stopalu, da lahko uporabnik v tej sandali hodi.
It is for the national court to make the necessary findings in that regard.
Vendar pa mora potrebno presojo glede tega izvesti nacionalno sodi�če.
The Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2388/2000, must be interpreted as meaning that a sandal such as that in question in the main proceedings, with an outer sole of rubber, whose upper is made up of two leather sections glued to the inner sole and linked to each other by leather fastening straps covered with Velcro strips, with the leather making up around 71% of the upper’s external surface area and the elastic textile material underneath the leather remaining exposed in places, falls within:
2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi, kot je bila spremenjena z Uredbo �t. 2388/2000, je treba razlagati tako, da se sandala z zunanjim podplatom iz gume, katere zgornji del je sestavljen iz dveh usnjenih delov, ki sta na vmesni podplat prilepljena in sta med sabo povezana s trakovi za pričvrstitev, pokritimi s pasovi velcro, pri katerem usnje pokriva približno 71 % zunanje povr�ine zgornjega dela in pri katerem je elastični tekstilni material, ki je pod usnjem, na nekaterih delih �e vedno viden, uvr�ča:
— heading 6404 of the Combined Nomenclature if the textile material of the upper of the sandal, without the leather sections, fulfils the purpose of an upper, that is to say, provides sufficient support for the foot to enable the wearer to walk in the sandal;
Dodatna opomba 1 k poglavju 64 kombinirane nomenklature, ki je bila dodana z Uredbo �t. 3800/92, s katero je bila spremenjena Uredba �t.
Additional Note 1 to Chapter 64 of the Combined Nomenclature, inserted by Regulation No 3800/92 amending Regulation No 2658/87, is compatible with Note 4(a) to that chapter.
2658/87, je združljiva z opombo 4(a) k temu poglavju.
— heading 6403 of the Combined Nomenclature if the textile material
– pod tarifno �tevilko 6404, če tekstilni material zgornjega dela te sandale, ki nima usnjenih delov, opravlja funkcijo zgornjega dela, torej če zagotavlja zadostno oporo stopalu, da lahko uporabnik v tej sandali hodi;
JUDGMENT OF THE COURT (Fifth Chamber)22 May 2008 *
SODBA SODIŠČA (peti senat) z dne 22. maja 2008 *
REFERENCE for a preliminary ruling under Article 234 EC from the Vestre Landsret (Denmark), made by decision of 20 March 2007, received at the Court on 27 March 2007, in the proceedings
V zadevi C-165/07, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Vestre Landsret (Danska) z odločbo z dne 20. marca 2007, ki je prispela na Sodi�če 27. marca 2007, v postopku
Advocate General: P. Mengozzi, Registrar: H. von Holstein, Deputy Registrar, having regard to the written procedure and further to the hearing on 21 February 2008,
Mengozzi, sodni tajnik: H. von Holstein, namestnik sodnega tajnika, na podlagi pisnega postopka in obravnave z dne 21. februarja 2008,
2008 — CASE C-165/07 after considering the observations submitted on behalf of:
2008 – ZADEVA C-165/07 ob upo�tevanju stali�č, ki so jih predložili:
This reference for a preliminary ruling concerns the interpretation of headings 6403 and 6404 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on
Predlog za sprejetje predhodne odločbe se nana�a na razlago tarifnih �tevilk 6403 in 6404 kombinirane nomenklature iz Priloge I k Uredbi Sveta (EGS) �t. 2658/87
ECCO SKO the Common Customs Tariff (OJ 1987 L 256, p.
ECCO SKO z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL L 256, str.
1), as amended by Commission Regulation (EC) No 2388/2000 of 13 October 2000 (OJ 2000 L 264, p.
1), kot je bila spremenjena z Uredbo Komisije (ES) �t. 2388/2000 z dne 13. oktobra 2000 (UL L 264, str. 1, v nadaljevanju: KN).
The reference was made in the course of proceedings between the Skatteministeriet (Danish Ministry of Taxation) and Ecco Sko A/S (‘Ecco’) on the tariff classification of a sandal.
Ta predlog je bil vložen v okviru spora med Skatteministeriet (davčno ministrstvo) in Ecco Sko A/S (v nadaljevanju: družba Ecco) v zvezi s tarifno uvrstitvijo sandale.
The Combined Nomenclature, introduced by Regulation No 2658/87, is based on the Harmonised Commodity Description and Coding System (‘the HS’) drawn up by the Customs Cooperation Council (now the World Customs Organisation) and established by the International Convention concluded at Brussels on 14 June 1983 and approved on behalf of the Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p. 1).
Kombinirana nomenklatura, kot jo je določila Uredba �t. 2658/87, temelji na harmoniziranem sistemu poimenovanj in �ifrskih oznak blaga (v nadaljevanju: HS), ki ga je izdelal Svet za carinsko sodelovanje, ki je postal Svetovna carinska organizacija, in je bil določen z mednarodno konvencijo, ki je bila sklenjena v Bruslju 14. junija 1983 in v imenu Skupnosti odobrena s Sklepom Sveta 87/369/ES z dne 7. aprila 1987 (UL L 198, str. 1).
It uses the six-digit headings and subheadings of the HS and only the seventh and eighth digits forming subdivisions are specific to it.
Povzema �estmestne �tevilke in pod�tevilke iz HS, sedma in osma �tevilka, ki označujeta pododdelke, pa sta ji lastni.
Part Two of the CN includes Section XII, entitled ‘Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair’, which comprises four chapters, including Chapter 64, ‘Footwear, gaiters and the like; parts of such articles’.
Drugi del KN obsega oddelek XVII z naslovom Obutev, pokrivala, dežniki, sončniki, sprehajalne palice, palice-stolčki, biči, korobači in njihovi deli; preparirano perje in izdelki iz perja; umetno cvetje; izdelki iz člove�kih las, ki zajema �tiri poglavja, med njimi poglavje 64 z naslovom Obutev, gama�e in podobni izdelki; deli teh izdelkov.
2008 — CASE C-165/07
2008 – ZADEVA C-165/07
Chapter 64 of the CN contains inter alia the following headings and subheadings:
Poglavje 64 KN vsebuje med drugim naslednje �tevilke in pod�tevilke:
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather:
Obutev s podplati iz gume, plastične mase, usnja ali umetnega usnja in z zgornjim delom iz usnja:
— — — — Other, with insoles of a length:…
– – – – druga, z notranjiki dolžine:
— — — — — of 24 cm or more:
– – – – – 24 cm ali več:
— — — — — — Footwear which cannot be identified as men’s or women’s footwear
– – – – – – obutev, ki se ne loči na mo�ko ali žensko
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:
Obutev s podplati iz gume, plastične mase, iz usnja ali umetnega usnja in z zgornjim delom iz tekstilnih materialov:
The footwear classified under CN subheading 6403 99 33 is subject to a customs duty of 8%, while for footwear under CN subheading 6404 19 90 it is 17%.
Za obutev, uvr�čeno pod tarifno pod�tevilko 6403 99 33 KN velja 8-odstotna carina, medtem ko se obutev iz pod�tevilke 6404 19 90 KN carini po 17-odstotni stopnji.
All the sections of the CN and all the chapters within each section are preceded by a number of notes, that is section or chapter notes.
Na začetku vsakega oddelka KN in znotraj vsakega oddelka je pred vsakim poglavjem nekaj opomb, in sicer opombe k oddelkom oziroma k poglavjem.
Note 4(a) to Chapter 64 of the CN reads:
Opomba 4(a) k poglavju 64 KN določa, da se �teje kot:
‘The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments’.
„material za zgornji del tisti sestavni material, ki ima največjo zunanjo povr�ino, pri čemer niso vključeni dodatki ali ojačenje, kot so vložniki okrog gležnjev, ob�ivki, bordure, okraski, zaponke, pasovi, osnove za očesca in podobni dodatki“.
Article 9(1) of Commission Regulation No 2658/87 provides that the Commission of the European Communities may introduce Additional Notes and Explanatory Notes into the Combined Nomenclature in order to ensure that the latter is uniformly applied.
V skladu s členom 9(1) Uredbe �t. 2658/87 lahko Komisija Evropskih skupnosti zaradi zagotavljanja enotne uporabe te uredbe v kombinirano nomenklaturo uvede dodatne in pojasnjevalne opombe.
8), reads:
8), določa:
‘Within the meaning of note 4(a), “reinforcements” is taken to mean all pieces of material (e.g., plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole.
„Pri opombi 4(a) so pod ‚ojačenjem‘ mi�ljeni vsi deli materiala (npr. plastike ali usnja), pritrjeni na zunanjo povr�ino zgornjega dela, da ga ojačajo, in so pritrjeni tudi na podplat ali ne.
Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.’
Ob določanju sestave zgornjega dela je treba upo�tevati poglavja, ki zajemajo dodatke [in/]ali ojačenja.“
The Explanatory Notes to Chapter 64 of the CN, in the version applicable at the material date (OJ 2000 C 199, p.
Pojasnjevalne opombe k poglavju 64 v različici, kot je veljala v času nastanka dejstev v glavni stvari (UL 2000, C 199, str.
1), refer, for the definition of the terms ‘outer soles’ and ‘uppers’, to the HS Explanatory Notes.
1), za razlago izrazov „podplat“ in „zgornji del“ napotujejo na pojasnjevalne opombe HS.
The HS Explanatory Notes are adopted by the HS Committee, a body set up in accordance with Article 6 of the International Convention referred to in paragraph 3 above, and approved, under the conditions laid down in Article 8 of that Convention, by the World Customs Organisation.
Pojasnjevalne opombe je sprejel odbor HS, katerega organizacijo ureja člen 6 mednarodne konvencije, navedene v točki 3 te sodbe, in jih je pod pogoji, določenimi v členu 8 te konvencije, potrdila Svetovna carinska organizacija.
The General Explanatory Notes to Chapter 64, (D), second paragraph, reads:
Odstavek D, drugi pododstavek dela Splo�no poglavja 64 k navedenim pojasnjevalnim opombam določa:
‘If the upper consists of two or more materials, classification is determined by the constituent material which has the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, protective or ornamental strips or edging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays, laces or slide fasteners.
„Če je zgornji del sestavljen iz več materialov, se uvrstitev določi z tistim sestavnim materialom, ki ima največjo zunanjo povr�ino, pri čemer se za uvrstitev ne upo�tevajo dodatki ali ojačenja, kot so obliži za za�čito gležnja, različne bordure (za�čitne ali okrasne), ostali okraski (čopki, vrvice, cofki), zaponke, gumbi, osnove za očesca, čipke in patentna zadrga.
The constituent material of any lining has no effect on classification.’
Sestavni material morebitne podloge ne vpliva na uvrstitev.“
The dispute in the main proceedings concerns the tariff classification for a sandal in respect of which Ecco applied for tariff information in August 2001.
Spor o glavni stvari se nana�a na tarifno uvrstitev sandale, glede katere je družba Ecco avgusta 2001 vložila zahtevek za izdajo tarifne informacije.
On 19 November 2001 the Danish tax authorities issued a binding tariff information (BTI) classifying the product in question under CN subheading 6404 19 90 as ‘footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials’.
Danski davčni organi so 19. novembra 2001 izdali zavezujočo tarifno informacijo, s katero je bil zadevni proizvod uvr�čen pod tarifno pod�tevilko 6404 19 90 KN kot „obutev s podplati iz gume, plastične mase, iz usnja ali umetnega usnja in z zgornjim delom iz tekstilnih materialov“.
Considering that the sandal at issue in the main proceedings should have been classified under CN subheading 6403 99 33 as ‘footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather’, Ecco lodged an appeal against the BTI decision before the Landsskatteret (National Tax Tribunal).
Ker je družba Ecco ocenila, da bi morala biti sandala v postopku v glavni stvari uvr�čena pod pod�tevilko 6403 99 33 KN kot „obutev s podplati iz gume, plastične mase, usnja ali umetnega usnja in z zgornjim delom iz usnja“, je odločbo izpodbijala pred Landsskatteret.
As the Landsskatteret upheld that appeal, the Skatteministeriet appealed to the Vestre Landsret (Western Regional Court).
Ker je slednje tej zahtevi ugodilo, je Skatteministeriet vložilo pritožbo pri Vestre Landsret.
The Vestre Landsret describes the product at issue in the main proceedings as ‘a sandal with a profiled outer sole of rubber with high edges.
Predložitveno sodi�če zadevni proizvod v postopku v glavni stvari opisuje kot „sandalo s profiliranim podplatom iz gume z visokim robom.
The tread of the outer sole has smaller inlaid pieces in various colours and materials.
V spodnji del podplata so vdelani manj�i deli iz različnih barv in materialov. Na podplat je nalepljen vmesni podplat/srednji podplat, ki ga sestavlja plast pene iz etilen vinil acetata (EVA) in plast pene lateksa, ki je pokrita s tekstilom iz mikrovlaken.
On the upper, at the front, on the instep flap and over the heel there are leather fastening straps with Velcro strips for adjusting the sandal to fit the foot, and on the instep flap and inside the heel part there are woven textile pull loops.
Zgornji del ima pri prednjiku, pri zavihu pri nartu in pri peti usnjene trakove za pričvrstitev, pokrite s pasom velcro, da se sandala lahko prilagodi nogi/pričvrsti na nogo; pri zavihu pri nartu in pri notranjem delu pete so trakovi za zapenjanje iz tekstilnih tkanih pasov.
The upper has openings at the toes, at the arch and on the outside of the foot, and also on the top side of the foot and both sides of the heel.
Zgornji del ima odprtine pri prstih, pri ojačanem notranjem loku in pri zunanji strani stopala ter pri zgornjem delu stopala in pri obeh straneh pete.
The leather of the uppers has recesses in which stripes and the company logo made of rubber material are inserted.
Zgornji del ima izrezane kose, kamor so vstavljeni trakovi in logotip znamke iz gume.
Both the leather and the textile material are attached to the mid-sole with glue.
Usnje in tekstilni material sta zlepljena pri vmesnem podplatu.
The leather, including the fastening straps and ornamentation, makes up 71% of the uppers’ external surface area.’
Če upo�tevamo trakove za pričvrstitev in okraske, usnje pokriva 71 % zunanje povr�ine zgornjega dela“.
As it took the view that the outcome of the dispute before it required an interpretation of the headings and notes of Chapter 64 of the CN, the Vestre Lansdret decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
Glede na to, da je re�itev spora, predloženega sodi�ču, odvisna od razlage tarifnih �tevilk in opomb k poglavju 64 KN, je Vestre Lansdret prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo ti vpra�anji:
First question
Prvo vprašanje
According to Ecco, the footwear at issue in the main proceedings, the leather of which makes up 71% of the uppers’ external surface area, should, under Note 4(a) to Chapter 64 of the CN, on the face of it be classified as footwear with uppers of leather falling within CN heading 6403.
Družba Ecco trdi, da je treba obutev iz postopka v glavni stvari, pri kateri je zunanja povr�ina zgornjega dela 71 % iz usnja, v skladu z opombo 4(a) k poglavju 64 KN a priori uvrstiti kot obutev z zgornjim delom iz usnja, ki spada pod tarifno �tevilko 6403 KN.
Moreover, the leather does not constitute either an accessory or a reinforcement within the meaning of Note 4(a) and, in particular, a leather upper perfectly usable without any underlying textile material cannot be described as ‘pieces of material’ within the meaning of Additional Note 1 to Chapter 64 of the CN.
Poleg tega usnje ne predstavlja niti dodatka niti ojačenja v smislu navedene opombe 4(a), zlasti pa se zgornji del, ki je v celoti iz usnja, ki se lahko popolno uporablja brez spodaj ležečega tekstilnega materiala, ne more �teti za „dele materiala“ v smislu dodatne opombe 1 k poglavju 64 KN.
Ecco concludes from this that the sandal at issue in the main proceedings should be classified under CN heading 6403 as footwear with ‘uppers of leather’.
Družba Ecco iz tega sklepa, da bi bilo treba sandalo v postopku v glavni stvari uvrstiti pod tarifno �tevilko 6403 KN kot „obutev z zgornjim delom iz usnja“.
The Danish Government and the Commission, however, consider that the sandal at issue in the main proceedings should be classified as footwear with uppers of textile materials under CN heading 6404.
Danska vlada in Komisija pa nasprotno menita, da bi bilo treba sandalo v postopku v glavni stvari obravnavati kot obutev z zgornjim delom iz tekstilnih materialov v smislu tarifne �tevilke 6404 KN.
The Danish Government contends that although the leather has the greatest surface area of the upper of the sandal at issue in the main proceedings it must be regarded as constituting an accessory and/or reinforcement within the meaning of Additional Note 1 to Chapter 64 of the CN, since it gives additional strength and when the leather is removed the underlying material has the physical shape of a normal upper.
Danska vlada trdi, da čeprav je treba usnje, ki pokriva največjo zunanjo povr�ino zgornjega dela sandale v postopku v glavni stvari, �teti kot dodatek in/ali ojačenje v smislu dodatne opombe 1 k poglavju 64 KN, saj ojača zgornji del, in da če se usnje odstrani, ima spodnji material običajno fizično obliko zgornjega dela.
In the Commission’s view, the textile material, unlike the leather, covers the whole of the sandal’s external surface area and provides considerable rigidity and solidity.
Komisija meni, da tekstilni material pokriva v nasprotju z usnjem celotno zunanjo povr�ino sandale in ji daje nezanemarljivo togost in trdoto.
The textile material therefore has the natural shape of a shoe if the leather is removed and thus it helps to a great extent to give the sandal the characteristics of a shoe.
Če bi usnje odstranili, bi imela torej naravno obliko obutve, tako da naj bi dajal sandali v veliki meri značilnosti obutve.
Like the Danish Government, the Commission also points out that the question of the classification of the goods at issue in the main proceedings was raised at the
Tako kot danska vlada tudi Komisija trdi, da je do vpra�anja uvrstitve proizvodov v postopku v glavni stvari pri�lo med zasedanjem Odbora za carinski zakonik 18. in 19. marca 2003, na koncu katerega so države, ki so bile prisotne, sklenile, da je treba
2008 — CASE C-165/07 meeting of the Customs Code Committee on 18 and 19 March 2003, at the end of which the Member States present agreed that sandals with uppers of textile material on which pieces of leather are sewn on the outside of the shoe should be regarded as having uppers of textile.
2008 – ZADEVA C-165/07 sandale, katerih zgornji del je iz tekstilnega materiala, na katerem so usnjeni deli za�iti na zunanjem delu obutve, �teti, kot da imajo zgornji del iz tekstila.
According to the Danish Government, the Customs Code Committee reached that conclusion on the ground that the textile material was exposed on the sides of the upper and that, after the pieces of leather were removed, that material had the form of an upper, in accordance with Note 4(a) to Chapter 64 of the CN.
Po mnenju danske vlade je odbor za carinski zakonik pri�el do te ugotovitve, ker je bil tekstilni material viden na stranskih delih zgornjega dela in ker je imel, potem ko je bilo usnje odstranjeno, obliko zgornjega dela, v skladu z opombo 4(a) k poglavju 64 KN.
By its first question, the referring court asks, in essence, whether the sandal at issue in the main proceedings should be classified as footwear with uppers of leather under CN heading 6403 or as footwear with uppers of textile materials under CN head - ing 6404.
S prvim vpra�anjem predložitveno sodi�če v bistvu spra�uje, ali je treba sandalo v postopku v glavni stvari uvrstiti pod tarifno �tevilko 6403 KN kot obutev z zgornjim delom iz usnja ali pod tarifno �tevilko 6404 KN kot obutev z zgornjim delom iz tekstilnih materialov.