natgillin/translations-raw huggingface dataset:
Nevertheless, the Court has stated that, for the purposes of categorising and providing a legal assessment of charges which are imposed on domestic and imported products according to the same criteria, it may be necessary to take into account the purpose to which the revenue from the charge is put, because it is specifically in the light of that purpose that charges, which are, formally speaking, neutral in terms of their
Vendar je Sodi�če pojasnilo, da je za pravno opredelitev in presojo davkov, ki brez razlike bremenijo domače in uvožene proizvode, nujno treba upo�tevati v čigavo korist se plačujejo, saj je od njihovega namena odvisno, ali imajo davki, ki so glede strukture in načina izterjave formalno nevtralni,
14 — See, to that effect, Case 15/81 Schul [1982] ECR 1409, paragraph 26; see also Joined Cases 2/62 and 3/62 Commission v Luxembourg and Belgium [1962] ECR 425, and p. 431 in particular.
1409, točka 26); glej tudi sodbo z dne 14. decembra 1962 v združenih zadevah Komisija proti Luksemburgu in Belgiji (2/62 in 3/62, Recueil, str.
15 — See, to that effect, Case 10/65 Deutschmann [1965] ECR 469 and Case 57/65 Lütticke [1966] ECR 205, which have been followed by many other decisions.
15 – V tem smislu glej že sodbi z dne 8. julija 1965 v zadevi Deut-schmann (10/65, Recueil, str. 601) in z dne 16. junija 1966 v zadevi Lütticke (57/65, Recueil, str.
18 — See Commission v Luxembourg and Belgium, cited in footnote 14, p.
828, ter sodbi z dne 18. junija 1975 v zadevi IGAV (94/74, Recueil, str.
828; Case 94/74 IGAV [1975] ECR 699, paragraph 10; and Case 77/76 Cucchi [1977] ECR 987, paragraph 13.
699, točka 10) in z dne 25. maja 1977 v zadevi Cucchi (77/76, Recueil, str. 987, točka 13).
16 — In practically all of the cases in which the Court has been required to interpret those articles in relation to a specific national fiscal rule, or to assess the legality of such a rule on the basis of those articles, the Court has considered it necessary to decide whether the rule in question falls within the scope of the one article or the other.
16 – Sodi�če je praktično v vseh primerih, v katerih je bilo pozvano, da poda razlago navedenih členov v zvezi z določenim nacionalnim davčnim mehanizmom oziroma presodi njegovo zakonitost na podlagi njegovih določb, menilo, da je treba odločiti o tem, ali spada davek na področje uporabe enega ali drugega člena.
The Court adopted a less dichotomous approach in Case C-228/98 Dounias [2000] ECR I-577, paragraph 50.
Manj dihotomičen pristop je Sodi�če zavzelo v sodbi z dne 3. februarja 2000 v zadevi Dounias (C-228/98, Recueil, str. I-577, točka 50).
19 — See, inter alia, UCAL, cited in footnote 17, paragraph 19.
19 – Glej inter alia v opombi 17 navedeno sodbo UCAL, točka 19.
Thus, if the revenue from a charge levied on both imported and domestic products is intended to finance activities for the special advantage of the taxed domestic product, the fiscal burden on the domestic product is, to a greater or lesser extent, neutralised by the advantages which the charge is used to finance, whilst the charge on the imported product constitutes a net burden. 20
Če bi bil prihodek od davkov, plačanih za uvožene in domače proizvode, namenjen za financiranje dejavnosti, ki so posebej v korist slednjih, bi bili namreč stro�ki domačega proizvoda bolj ali manj povrnjeni z ekonomsko prednostjo, medtem ko bi za uvožen proizvod pomenili neto obremenitev 20.
23 It will also have to check, during a reference period, on the financial equivalence of the total amounts levied on domestic products in connection with the charge and the advantages afforded exclusively to those products.
Poleg tega mora glede na določeno časovno obdobje ugotoviti, ali gre za enako denarno vrednost med zneskom davčne obveznosti v breme nacionalne proizvodnje in ugodnostjo, ki jo je zaradi tega imela nacionalna proizvodnja.
In that connection, the Court has stated that any other parameter, such as the nature, scope or indispensable character of those advantages, would not provide a sufficiently ob -jective basis on which to determine whether a domestic fiscal measure is compatible with the provisions of the Treaty. 24
V zvezi s tem je Sodi�če pojasnilo, da tak preizkus zanemarja merila, ki so drugačna od denarne enakovrednosti – kot so narava, pomen ali nujne značilnosti navedenih ugodnosti – za katera se �teje, da niso dovolj objektivna za presojo združljivosti nacionalnega davčnega ukrepa z določbami Pogodbe 24.
Therefore, in determining whether a parafiscal charge is compatible with Ar -ticles 25 EC and 90 EC, it is necessary, according to now settled caselaw, to assess the extent to which the charges levied on the domestic product are offset by the advantages which the revenue from the charge is used to finance.
Zato je treba pri preizkusu združljivosti davku podobne dajatve s členoma 25 ES in 90 ES v skladu z ustaljeno sodno prakso presoditi, koliko so dajatve za domači proizvod pokrite s finančnimi ugodnostmi od davčnega prihodka.
Having completed this brief summary of the caselaw, I consider it useful to point out, as have a number of Advocates General before me, that since the caselaw which I have just cited requires the national courts to make assessments of an economic nature that are frequently complex and uncertain,
Na koncu tega kratkega povzetka sodne prakse menim, da je treba poudariti, kot so storili že nekateri drugi generalni pravobranilci pred menoj, da je zgoraj navedeno sodno prakso, ker od nacionalnih sodi�č zahteva ekonomske presoje, ki so pogosto kompleksne in tvegane, nedvomno težko
If the burden is fully offset, the charge in question constitutes a tax having equivalent effect, since it actually affects the imported product alone and will have, therefore, to be deemed to be entirely unlawful; but if the burden is offset in part only, the charge must be categorised as a discriminatory internal tax, since its impact is greater on the imported than on the domestic product,
Če gre za celotno poplačilo, potem je davek dajatev z enakim učinkom, ker dejansko bremeni izključno domači proizvod in ga je treba �teti za nezakonitega in toto, če pa gre le za delno poplačilo, je davek opredeljen kot diskriminatorni notranji davek, ki
22 — See, inter alia, Compagnie commerciale de l’Ouest and Others, cited in footnote 20, paragraph 28, and Lornoy and Others, cited in footnote 21, paragraph 22.
22 – Glej inter alia zgoraj navedeni sodbi Compagnie commerciale de l’Ouest in drugi, opomba 20, točka 28, in Lornoy in drugi, opomba 21, točka 22.
23 — See Case 105/76 Interzuccheri [1977] ECR 1029, paragraph 12, and Cucchi, cited in footnote 18, paragraph 19.
23 – Glej sodbo z dne 25. maja 1977 v zadevi Interzuccheri (105/76, Recueil, str. 1029, točka 12) in v opombi 18 navedeno sodbo Cucchi, točka 19.
20 — See, inter alia, Case 73/79 Commission v Italy [1980] ECR 1533, paragraph 15; Joined Cases C-78/90 to C-83/90 Compagnie commerciale de l’Ouest and Others [1992] ECR I-1847, paragraph 26; and UCAL, cited in footnote 17, paragraph 21.
24 – Glej sodbo z dne 2. avgusta 1993 v zadevi CELBI (C-266/91, Recueil, str. I-4337, točka 18).
24 — See Case C-266/91 CELBI [1993] ECR I-4337, paragraph 18.
20 – Glej inter alia sodbe z dne 21. maja 1980 v zadevi Komi -sija proti Italiji (73/79, Recueil, str.
ESSENT NETWERK NOORD AND OTHERS it is, evidently, difficult to apply, 25although the basic terms of that caselaw are clear.
ESSENT NETWERK NOORD IN DRUGI uporabljati 25, čeprav je v bistvenem delu zelo jasna 26.
27 the Netherlands Government, since their purpose appears to be to call into question the nature of the contested surcharge as a fiscal measure.
Glede teh težav ne smemo pozabiti, dajatve glede zadevnega povi�anja.
More particularly, according to SEP, Article 9 of the OEPS is nothing other than an instrument permitting the distribution companies to pass on to their customers the contributions which they have undertaken to pay to the generating undertakings under the protocol.
Po mnenju družbe SEP je člen 9 OEPS le instrument, na podlagi katerega so lahko distributerji na svoje kupce prenesli dajatev, ki so se jo zavezali plačati proizvajalcem na podlagi protokola.
The Netherlands Government also maintains that the contested surcharge is justified on the basis of the protocol and insists that it represents an element of the payment due in respect of the transmission services.
Tudi Nizozemska poudarja, da je zadevno povi�anje upravičeno na podlagi protokola, in vztraja pri dejstvu, da ta pomeni element plačila za storitve prenosa.
(b) Does the surcharge laid down by Article 9(1) of the OEPS constitute a charge having equivalent effect within the meaning of Article 25 EC or discriminatory internal taxation within the meaning of Article 90 EC?
da je pri presoji zakonitosti v skladu s pravom Skupnosti davku podobne dajatve, katere prihodek je namenjen financiranju državnih programov pomoči za nacionalno proizvodnjo, uporaba prepovedi iz členov 25 ES in 90 ES lahko le ena od možnosti glede uporabe določb Pogodbe na področju državnih pomoči 27.
Although the contested surcharge possesses features that distinguish it from a tax in the traditional sense, it does not seem to me that those arguments allow the conclusion that it is not caught by the definition of charge having equivalent effect within the meaning of Article 25 EC or of internal taxation within the meaning of Article 90 EC.
Na podlagi teh trditev je mogoče skleniti, da zadevno povi�anje, čeprav ima značilnosti, po katerih se razlikuje od klasične dajatve, lahko sodi pod pojem dajatve z enakim učinkom v smislu člena 25 ES ali notranjega davka v smislu člena 90 ES.
26 — Uncertainties linked to the assessments required to determine the scale of compensation had already been expressed by Advocate General Roemer in his Opinion in Case 77/72 Capolongo [1973] ECR 611, and p.
26 – Na težave, povezane z zapletenostjo presoj, zahtevanih za preverjanje vrednosti nadomestila, je opozoril že generalni pravobranilec Roemer v sklepnih predlogih, predstavljenih v zadevi Capolongo (77/72, Recueil, str.
632 in particular, with the judgment in that case containing the first reference in the caselaw to the criterion of offsetting.
611, zlasti str. 632), v katerih je bilo v sodbi prvič potrjeno merilo nadomestila.
Some years later, Advocate General Trabucchi, in his Opinion in IGAV, cited in footnote 18, and Advocate General Reischl in his Opinion in Cucchi, cited in footnote 18, proposed that that criterion should be given a restrictive interpretation, taking the view that the decision in Capolongo should relate only to cases of ‘significant fraud’.
Kak�no leto kasneje sta generalni pravobranilec Trabucchi v sklepnih predlogih v zadevi IGAV (navedena v opombi 18) in generalni pravobranilec Reischl v zadevi Cucchi (navedena v opombi 18) predlagala restriktivno uporabo tega merila, saj sta menila, da bi se morala sodna praksa v zadevi Capolongo nana�ati le na primere „bistvene kr�itve zakona“.
Openly critical comments have been made by Advocate General Mayras (Case 222/78 ICAP [1979] ECR 1163) and Advocate General Gulmann (in CELBI, cited in footnote 24, point 15).
Zelo kritična stali�ča sta zavzela tudi generalna pravobranilca Mayras (zadeva ICAP, 222/78, Recueil 1979, str. 1163) in Gulmann (zadeva CELBI, navedena zgoraj v opombi 24, točka 15).
Finally, Advocate General Tesauro has, on several occasions, highlighted the difficulties in applying the criterion of offsetting to individual cases of this kind (see, for instance, his Opinion in UCAL, cited in footnote 17).
Nazadnje, generalni pravobranilec Tesauro je večkrat opozoril na težave pri uporabi merila nadomestila v posameznih primerih (glej na primer njegove sklepne predloge v zadevi UCAL, navedeni v opombi 17).
27 — See, to that effect, the Opinion of Advocate General Gulmann in CELBI, cited in footnote 24, point 15, and, before him, the Opinion of Advocate General Mayras in ICAP, cited in footnote 26.
27 – V tem smislu glej sklepne predloge generalnega pravobranilca Gulmanna v opombi 24 navedeni zadevi CELBI, točka 15, in pred tem sklepne predloge generalnega pravobranilca Mayrasa v opombi 26 navedeni zadevi ICAP.
First, as we have seen above, the caselaw defines the concept of charge having equivalent effect in particularly broad terms.
Prvič, kot je navedeno zgoraj, pojem dajatve z enakim učinkom je sodna praksa določila zelo �iroko.
It follows from that definition that the essence of the legal concept in question lies in the effects which a specific pecuniary charge has on trade between Member States.
Iz te opredelitve izhaja, da je bistvo navedenega pravnega pojma v učinkih, ki jih ima določena denarna obveznost na trgovino med državami članicami.
The formal aspects — such as the designation, the amount, the structure, the methods of collection, the destination, the recipient of the proceeds and the objectives pursued — are in fact irrelevant as regards its classification as a charge having equivalent effect, provided that the charge in question is legally binding
Formalni vidiki, kot so ime, quantum, struktura, načini izterjave, namen, upravičenec do prihodka in zasledovani cilji, naj ne bi bili pomembni za njeno opredelitev kot dajatev z enakim učinkom, če ima zadevna dajatev zakonsko predpisano značilnost
SEP also points out that this service is provided by Netherlands net operators within Netherlands territory.
Družba SEP prav tako opozarja, da storitev zagotavljajo nizozemski upravljavci omrežja na ozemlju Nizozemske.
(‘imposed unilaterally’).
(„enostransko naložena“) 28.
28In this case, the obligatory nature of the tax, which is payable by any user who meets the conditions laid down by Article 9(1) of the OEPS, is not in doubt, and it is likewise not in doubt that the use of the services of the net operator of the place in which the user is established is obligatory.
Torej v obravnavani zadevi ne gre dvomiti o obveznosti dajatve, ki jo mora plačati vsak uporabnik, ki izpolnjuje pogoje iz člena 9(1) OEPS, nesporna pa je tudi uporaba storitev upravljavca omrežja na območju, na katerem je sedež uporabnika.
The concept of internal taxation within the meaning of Article 90 EC is equally broad. 29
Prav tako �irok je pojem notranjega davka v smislu člena 90 ES 29.
As is well known, Article 25 EC relates only to charges on goods.
Kot je znano, se člen 25 ES nana�a le na obveznosti, ki bremenijo blago.
Were SEP’s argument to be endorsed, the application of that provision would, therefore, be ruled out in this case, simply on the ground that no product is affected.
Če bi sledili tezi družbe SEP, bi bila torej ta določba v tem primeru izključena le zato, ker naj ne bi bilo nobenega obremenjenega proizvoda.
Secondly, the Court has already had occasion to assess, on the basis of Articles 25 EC and 90 EC, pecuniary charges that appear as elements in a tariff or a statutorily regulated price. 30
Drugič, Sodi�če je na podlagi členov 25 ES in 90 ES že presojalo o denarnih obveznostih, ki so pomenile elemente dajatve ali cene, določene z zakonom 30.
Also as a preliminary point, it is necessary to consider the argument advanced by SEP, according to which Article 25 EC is not applicable because the contested surcharge
Prav tako je treba uvodoma preučiti trditev družbe SEP, na podlagi katere naj bi bil člen 25 ES neuporaben, ker se sporno
In that connection, it must first be pointed out that the Court has already had occasion to find that electricity constitutes a product within the meaning of the Treaty provisions on the free movement of goods.
V zvezi s tem je treba predvsem poudariti, da je Sodi�če že presodilo, da je električna energija blago v smislu določb Pogodbe na področju prostega pretoka blaga 31.
31Ruling on an action for failure to fulfil obligations involving a breach of Article 31 EC, the Court also pointed out that ‘the services needed for the import or export of electricity and its transmission and distribution merely constitute the means for supplying users with goods within the meaning of the Treaty’, 32recognising, therefore, that those services are of an ancillary nature, as compared with the subjectmatter of the service provided.
Ko je odločalo o tožbi zaradi neizpolnitve obveznosti v zvezi s kr�itvijo člena 31 ES, je med drugim pojasnilo, da „storitve, potrebne za uvoz ali uvoz električne energije ter za njen prenos in distribucijo, niso nič drugega kot instrumenti za dobavo blaga uporabniku v smislu Pogodbe“ 32, pri čemer je bila navedenim storitvam glede na predmet storitve priznana postranska narava.
28 — Thus, for example, in the context of an action brought against the Italian Republic for failure to fulfil obligations, the Court ruled that a tariff set by a professional association and given legal effect by statute did not constitute a charge having equivalent effect, since the use of the ser -vices to which that tariff applied was not compulsory (see Case C-119/92 Commission v Italy [1994] ECR I-393, paragraphs 46 and 47).
28 – Tako je na primer Sodi�če v okviru tožbe zoper Italijo zaradi neizpolnitve obveznosti izključilo, da je dajatev, ki jo določi poklicno združenje in predpisuje zakon, dajatev z enakim učinkom, ker uporaba storitev, na katere se je ta dajatev nana�ala, ni bila obvezna, glej sodbo z dne 9. februarja 1994 v zadevi Komisija proti Italiji (C-119/92, Recueil, str. I-393, točki 46 in 47).
29 — See, for example, Case 20/76 Schöttle [1977] ECR 247, paragraphs 12 and 13.
29 – Glej na primer sodbo z dne 16. februarja 1977 v zadevi Schöttle (20/76, Recueil, str. 247, točki 12 in 13).
In Case C-213/96 Outokumpu [1998] ECR I-1777, the Court assessed the compatibility with Articles 25 EC and 90 EC of a tax on electricity production.
V sodbi z dne 2. aprila 1998 v zadevi Outokumpu (C-213/96, Recueil, str. I-1777) je Sodi�če presojalo skladnost davka za proizvodnjo električne energije s členoma 25 ES in 90 ES.
30 — See, inter alia, Interzuccheri, cited in footnote 23, which concerned two different surcharges on the price of sugar fixed by the Comitato interministeriale prezzi to finance an equalisation fund for sugar.
30 – Glej inter alia zadevo Interzuccheri, navedena v opombi 23, v kateri je �lo za dve različni povi�anji cene sladkorja, ki ju je določil medministrski odbor za cene z namenom financiranja sklada za izravnavo cen sladkorja.
In this case, the observations which SEP has submitted to the Court indicate that during the period when the contested surcharge applied, the tariff for transmitting electricity was fixed by a public body.
V obravnavani zadevi iz stali�č, ki jih je družba SEP posredovala Sodi�ču, izhaja, da je v obdobju uporabe spornega povi�anja ceno za prenos električne energije določila javna organizacija.
32 — See Case C-158/94 Commission v Italy, cited in footnote 31, paragraph 18.
32 – Glej v opombi 31 navedeno sodbo Komisija proti Italiji, točka 18.
ESSENT NETWERK NOORD AND OTHERS weight of the goods in question’, 35 must be regarded as ‘taxation imposed indirectly on products’.
ESSENT NETWERK NOORD IN DRUGI ki se prevaža“ 35, opredeli „kot notranji davek, ki posredno bremeni blago, ki se prevaža“ 36.
36 The Court found that ‘such a tax which has an immediate effect on the cost of the national and imported product must by virtue of Article 9[0] be applied in a manner which is not discriminatory to imported products.’ 37
Sodi�če je namreč menilo, da „člen 9[0] zahteva, da je treba take vrste davek, ker se takoj odbije od cene domačega in uvoženega proizvoda, uporabljati na način, ki ne diskriminira uvoženih proizvodov“ 37.
It is necessary next to point out that the concept of charge having equivalent effect can embrace any charge that affects domestic or foreign goods because they cross a border, whatever the method of collection.
Dalje je treba opozoriti, da pod pojem dajatve z enakim učinkom sodi katerakoli dajatev, ki bremeni domače ali tuje blago zaradi prehoda meje ne glede na način njene izterjave.
Those conditions are also met by a tax which is triggered, not by the import or export of a product, but by the provision of a service which is necessary for or linked to the conduct of such operations, 33 or if it is, in any event, capable of affecting the movement of the goods in question within the Community.
Te pogoje izpolnjuje tudi dajatev, ki ne temelji na uvozu ali izvozu dobrine, ampak na nudenju storitev, potrebnih ali povezanih z opravljanjem takih dejavnosti 33, kadar lahko vpliva na pretok blaga znotraj Skupnosti.
It seems clear to me that, since it indirectly affects the goods in question, a charge levied on the provision of transmission services and determined according to the quantity of goods transmitted is, in principle, capable of having such an effect.
Torej je očitno, da obveznost, ki se plača za nudenje storitev prenosa in je določena glede na količino prenesene dobrine, pri čemer posredno bremeni to dobrino, določa ta vpliv.
For the reasons set out above, I do not consider that an assessment of the lawfulness of the contested charge on the basis of Article 25 EC must be ruled out simply because the event that triggers that charge resides in a service (transmission) that is an intrinsic part of the distribution chain of the product at issue.
Glede na navedeno se ne strinjam s tem, da je treba presojo zakonitosti sporne obremenitve na podlagi člena 25 ES izključiti le zaradi okoli�čine, da se dajatev plačuje za storitev (prenosa), potrebno za prodajo zadevnega blaga.
Having clarified all of those points, it is necessary to consider the characteristics of the price surcharge at issue in order to determine whether it falls within the prohibition under Article 25 EC or the prohibition under Article 90 EC.
Zato je treba za namene presoje, ali je sporno povi�anje cene prepovedano na podlagi člena 25 ES ali 90 ES, preučiti njegove značilnosti.
Moreover, the Court has already had occasion to rule on a question similar to that at issue here, albeit with reference to Article 90 EC alone.
Sodi�če je sicer že presodilo o podobnem vpra�anju, kot je vpra�anje v tem postopku, čeprav le s sklicevanjem na člen 90 ES.
In the Court’s judgment in Schöttle, 34which the Commission cites in its written observations, the Court was seised of a number of questions concerning the interpretation of Article 90 EC in relation to a tax in force in Germany on the transport of goods by road.
V sodbi Schöttle 34, na katero se sklicuje Komisija v svojih stali�čih, je Sodi�če odločalo o nekaterih spornih vpra�anjih glede razlage tega predpisa v zvezi z davkom na cestni prevoz blaga, ki velja v Nemčiji.
33 — In cases, for example, in which the charge represents the consideration payable for the issue of import licences or for health checks.
33 – Kot na primer takrat, kadar breme pomeni plačilo za izdajo uvoznih dovoljenj ali zdravstvenega nadzora.
35 — Paragraph 16.36 — Operative part.37 — Paragraph 15.
35 – Točka 16.36 – Izrek.37 – Točka 15.
However, the caselaw mentioned above provides that, 38before arriving at that conclusion, it is necessary to determine whether that neutrality is lost in the light of the purpose for which the revenue is used.
najprej preveriti, ali ta nevtralnost obstaja glede na to, komu je namenjen prihodek od pobranega davka.
If, in fact, the charge on the domestic product was to be fully offset by the advantages that might accrue to that product as a result of the allocation of the revenue resulting from the application of the contested surcharge, it would be Article 25 EC and not Article 90 EC that would apply, because, appearances notwithstanding, the surcharge would in reality affect only the imported product.
Kadar bi bila namreč obveznost, ki bremeni domači proizvod, v celoti nadome�čena s prednostmi, ki jih ima morebiti slednji na podlagi prihodka zaradi uporabe spornega povi�anja, bi se uporabil člen 25 ES in ne člen 90 ES, saj bi navedeno povi�anje dejansko obremenilo le uvoženi proizvod.