natgillin/translations-raw huggingface dataset:
There is nothing in the documents before the Court to suggest that the financial balance of the scheme managed by VddB is likely to be retroactively disturbed if the effects of this judgment are not restricted in time.
Iz spisa ne izhaja, da bi bilo finančno ravnovesje sistema, kot je ta, ki ga upravlja VddB, lahko retroaktivno poru�eno, če učinki te sodbe ni bi bili časovno omejeni.
A survivor’s benefit granted under an occupational pension scheme such as that managed by the Versorgungsanstalt der deutschen Bühnen falls within the scope of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation.
Za izplačilo za preživele osebe, ki je dodeljeno v okviru sistema poklicnega socialnega zavarovanja, kot je ta, ki ga upravlja Versorgungsanstalt der deutschen Bühnen, se uporablja Direktiva 2000/78 z dne 27. novembra 2000 o splošnih okvirih enakega obravnavanja pri zaposlovanju in delu.
The combined provisions of Articles 1 and 2 of Directive 2000/78 preclude legislation such as that at issue in the main proceedings under which, after the death of his life partner, the surviving partner does not receive a survivor’s benefit equivalent to that granted to a surviving spouse, even though, under national law, life partnership places persons of the same sex in a situation comparable to that of spouses so far as concerns that survivor’s benefit.
Določbe člena 1 v povezavi s členom 2 Direktive 2000/78 nasprotujejo ureditvi, kot je ta v postopku v glavni stvari, v skladu s katero preživeli partner po smrti svojega življenjskega partnerja ne prejme izplačila za preživele osebe, enakega izplačilu, ki ga prejme preživeli zakonec, čeprav življenjska partnerska skupnost v skladu z nacionalnim pravom postavlja osebe istega spola v položaj, ki je primerljiv položaju zakoncev, kar zadeva omenjeno izplačilo za preživele osebe.
It is for the referring court to determine whether a surviving life partner is in a situation comparable to that of a spouse who is entitled to the survivor’s benefit provided for under the occupational pension scheme managed by the Versorgungsanstalt der deutschen Bühnen.
Predložitveno sodišče mora preveriti, ali je življenjski partner v položaju, ki je primerljiv s položajem zakonca, ki je upravičen do izplačila za preživele osebe, ki ga določa sistem poklicnega socialnega zavarovanja, ki ga upravlja Versorgungsanstalt der deutschen Bühnen.
Case C-442/05
Zadeva C-442/05
(Sixth VAT Directive — Articles 4(5) and 12(3)(a) — Annexes D and H — Concept of ‘supply of water’ or ‘water supplies’ — Reduced rate of VAT)
„Šesta direktiva o DDV – Člena 4(5) in 12(3)(a) – Prilogi D in H – Pojem ‚dobava vode‘ – Nižja stopnja DDV“
Opinion of Advocate General Mazák delivered on 10 July 2007 . . . . . . . .
Mazáka, predstavljeni 10. julija 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Council Directive 77/388, Art. 4(5), and Annex D, point 2)
(Direktiva Sveta 77/388, člen 4(5), in priloga D, točka 2)
SUMMARY — CASE C-442/05
POVZETEK – ZADEVA C-442/05
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Member States’ option to apply a reduced rate to certain supplies of goods and services
Davčne določbe – Usklajevanje zakonodaj – Prometni davki – Skupni sistem davka na dodano vrednost – Možnost držav članic, da uporabijo nižjo stopnjo za določene dobave blaga in storitve
acting as a public authority is a taxable person in respect of that transaction.
kot organ oblasti, za navedeno priključitev status davčnega zavezanca.
(see paras 35, 37, operative part 1)
(Glej točki 35 in 37 ter točko 1 izreka.)
Article 4(5) of Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes and point 2 of Annex D thereto must be interpreted as meaning that the laying of a mains connection which consists in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of the supply of water, listed in that annex, since, first, the objective of the third subparagraph of Article 4(5) of the Sixth Directive is to ensure that the categories of economic activity of a certain importance that are listed in Annex D, which include the supply of water, are not exempted from value added tax on the ground that the service is rendered by a public body and, secondly, the supply of water is characterised by making water available to the public and a mains connection is essential for making it available.
Člen 4(5) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih in njeno prilogo D, točka 2, je treba razlagati tako, da spada individualna priključitev, ki zajema, kot v zadevi v postopku v glavni stvari, položitev napeljave, ki omogoča priključitev hidravlične in�talacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode iz navedene priloge, ker je namen člena 4(5), tretji pododstavek, Šeste direktive, da se zaradi statusa javne osebe ponudnika storitev vrste pomembnih gospodarskih dejavnosti, navedenih v prilogi D, med katerimi je dobava vode, ne izognejo plačilu davka na dodano vrednost, in po drugi strani, ker je dobava vode oskrba prebivalstva z vodo in ker je individualna priključitev nujna za to oskrbo z vodo.
Consequently, a body governed by public law
Zato ima oseba javnega prava, ki deluje
Article 12(3)(a) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes and Category 2 of Annex H thereto must be interpreted as meaning that the laying of a mains connection which consists in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of water supplies.
Člen 12(3)(a) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih in njeno prilogo H, kategorija 2, je treba razlagati tako, da spada individualna priključitev, ki zajema položitev napeljave, ki omogoča priključitev hidravlične in�talacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode.
While the Sixth Directive does not define the concept of water supply, it is also not apparent from its provisions that that term should be interpreted differently according to the annex in which it is mentioned.
Čeprav Šesta direktiva ne zajema opredelitve dobave vode, pa iz njenih določb tudi ne izhaja, da bi moral biti ta izraz predmet različne razlage glede na prilogo, v kateri je omenjen.
Since a mains connection is essential in order to make water available to the public, such a connection also forms part of the water supplies referred to in Category 2 of Annex H to the Sixth Directive.
Ker je individualna priključitev nujna za oskrbo prebivalstva z vodo, je zato treba �teti, da prav tako spada v okvir dobave vode, navedene v prilogi H, kategorija 2, k Šesti direktivi.
Furthermore, Member States may apply a reduced rate of value added tax to
Poleg tega lahko države članice, pod pogojem spo�tovanja načela davčne nevtralnosti, na katerem temelji skupni sistem davka na dodano vrednost, za konkretne in posebne vidike dobave vode, kot je zadevna individualna priključitev v postopku v glavni stvari, uporabijo nižjo stopnjo davka na dodano vrednost.
(see paras 40, 44, operative part 2)
(Glej točki 40 in 44 ter točko 2 izreka.)
MAZÁKdelivered on 10 July 2007
SKLEPNI PREDLOGI GENERALNEGA PRAVOBRANILCAJÁNA MAZÁKA, predstavljeni 10. julija 2007 1
the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such;
dobava blaga ali storitev, ki jo davčni zavezanec, ki deluje kot tak, opravi na ozemlju države za plačilo;
This reference for a preliminary ruling under Article 234 EC concerns the interpretation of the terms ‘supply of water’ under Annex D(2) and ‘Water supplies’ under Annex H, Category 2, to the 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 2 (‘the Sixth Directive’).
Ta predlog za sprejetje predhodne odločbe v skladu s členom 234 ES se nana�a na razlago pojma „dobava vode“ iz točke 2 Priloge D in pojma „dobave vode“ iz točke 2 Priloge H k Šesti direktivi Sveta �t. 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 2(v nadaljevanju: Šesta direktiva).
The referring Court, the Bundesfinanzhof (Federal Finance Court) (Germany), asks in particular whether the connection of a household to the water distribution network for a separately calculated fee comes within those terms.
Predložitveno sodi�če, tj. Bundesfinanzhof (nem�ko zvezno finančno sodi�če), zlasti spra�uje, ali gospodinjski priključek na vodovodno omrežje spada pod ta pojma.
I — Relevant Community law
I – Pravo skupnosti
Article 4 of the Sixth Directive defines who is to be considered a ‘taxable person’ as follows:
Davčnega zavezanca opredeljuje člen 4 Šeste direktive:
The economic activities referred to in paragraph 1 shall comprise all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of the professions …
Gospodarske dejavnosti iz odstavka 1 obsegajo vse dejavnosti proizvajalcev, trgovcev in oseb, ki opravljajo storitve, vključno z rudarskimi in kmetijskimi dejavnostmi in dejavnostmi samostojnih poklicev […]
In Annex D the ‘supply of water’ is listed as one of the activities referred to in the third subparagraph of Article 4(5) of the Sixth Directive.
V Prilogi D je „dobava vode“ na�teta kot ena od dejavnosti, na katere se sklicuje člen 4(5), tretji pododstavek, Šeste direktive.
Article 12(3)(a) of the Sixth Directive provides:
Člen 12(3)(a) Šeste direktive določa:
States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions.
Državni, regionalni in lokalni organi ter druge osebe javnega prava se ne �tejejo za davčne zavezance v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot organi oblasti, tudi če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami.
‘The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services …
„Splo�no stopnjo davka na dodano vrednost določi vsaka država članica kot odstotek od davčne osnove in je enaka za dobavo blaga in za opravljanje storitev […]
However, when they engage in such activities or transactions, they shall be considered taxable persons in respect of these activities or transactions where treatment as nontaxable persons would lead to significant distortions of competition.
Pri opravljanju tak�nih dejavnosti ali transakcij pa se �tejejo za davčne zavezance v zvezi s temi dejavnostmi ali transakcijami, če bi obravnava, kot da niso davčni zavezanci, povzročila znatno izkrivljanje konkurence.
Member States may also apply either one or two reduced rates.
Države članice lahko uporabljajo tudi eno ali dve nižji stopnji.
These rates shall be fixed as a percentage of the taxable amount which may not be less than 5% and shall apply only to supplies of the categories of goods and services specified in Annex H.’
Te stopnje se določijo kot odstotek od davčne osnove, ki ne sme biti nižji od 5 % in se uporablja samo za dobave kategorij blaga in storitev iz Priloge H.“
In any case, these bodies shall be considered taxable persons in relation to the activities listed in Annex D, provided they are not carried out on such a small scale as to be negligible.
V vsakem primeru se ti organi �tejejo za davčne zavezance v zvezi z dejavnostmi iz Priloge D, če obseg teh dejavnosti ni tako majhen, da bi bil zanemarljiv.
At the material time, the standard tax rate was 16% in Germany pursuant to Paragraph 12(1) of the UStG.
V zadevnem času je bila v skladu s členom 12(1) UStG splo�na davčna stopnja v Nemčiji 16-odstotna.
In Annex H ‘Water supplies’ are listed amongst the goods and services which may be subject to reduced rates of valued added tax (‘VAT’).
V Prilogi H so „dobave vode“ na�tete med blagom in storitvami, za katere se lahko uporabi nižja stopnja davka na dodano vrednost („DDV“).
In accordance with Paragraph 12(2)(1) of the UStG, in conjunction with Point 34 of the Annex to the UStG, the ‘supply of water’ is subject to the reduced tax rate of 7%.
Skladno s členom 12(2)(1) UStG, v povezavi s točko 34 Priloge k UStG, se za „dobavo vode“ uporabi nižja, 7-odstotna davčna stopnja.
II — Relevant national law
II – Nacionalno pravo
III — The main proceedings and the order for reference
III – Postopek v glavni stvari in predlog za sprejetje predhodne odločbe
According to Paragraph 1(1)(1) of the Law on Turnover Tax (Umsatzsteuergesetz, ‘the UStG’), in the version in force at the time of the events in the main proceedings, turnover tax is chargeable on supplies of goods and services which an operator, in the course of his business, makes for consideration within Germany.
Člen 1(1)(1) zakona o prometnem davku (Umsatzsteuergesetz, v nadaljevanju UStG) v različici, ki je veljala v času dejanskega stanja spora o glavni stvari, določa, da se davek na dodano vrednost odmeri za dobavo in druge storitve, ki jih podjetnik odplačno opravlja v Nemčiji v okviru svojega poslovanja.
Its members are a number of towns and communes in an administrative region of Saxony.
Njegovi člani so �tevilna mesta in občine upravne regije Sa�ka.
In addition to supplying its customers with water, the applicant carries out household water connections at the request of property owners on payment of the costs. By
Poleg oskrbe strank z vodo tožeča stranka na zahtevo lastnikov nepremičnin ob plačilu stro�kov polaga gospodinjske vodovodne priključke.
Paragraph 2(3), first sentence, of the UStG provides that a legal person governed by public law is only subject to turnover tax if it carries on a trade or profession of a commercial nature as defined in Paragraph 1(1)(6) and Paragraph 4 of the Law on Corporation tax (Körperschaftsteuergesetz, the ‘KStG’).
Člen 2(3), prvi stavek, UStG določa, da je pravna oseba javnega prava za davek na dodano vrednost zavezana le, če opravlja pridobitno obrt ali poklic, kot je določeno v členih 1(1)(6) in 4 zakona o davku na dohodke pravnih oseb (Körperschaftsteuergesetz, v nadaljevanju: KStG).
The supply of water to the public is one of the activities of a commercial nature listed under Paragraph 4(3) of the KStG.
Dobava vode javnosti je ena od pridobitnih dejavnosti, na�tetih v paragrafu 4(3) KStG.
The household connection pipes remain the property of the applicant.
Cevi gospodinjskega priključka ostanejo last tožeče stranke.
the services rendered by the applicant to end users, namely the supply of water and the establishment of the household water connection, represent as a whole the unitary service ‘supply of water’ and should be taxed in accordance with German law at the reduced rate of 7%.
vodovodnega priključka, skupaj pomenita enotno storitev „dobave vode“ in jo je treba v skladu z nem�kim davčnim pravom obdavčiti po nižji, 5-odstotni stopnji.
The applicant considers that the reduced tax rate of 7%, which applies to the supply of water in Germany, should also be applicable to the provision of the household water connection as the connection is exclusively intended to ensure the supply of water to the property.
Tožeča stranka meni, da bi se morala nižja, 7-odstotna davčna stopnja, ki se uporablja za dobavo vode v Nemčiji, uporabiti tudi za dobavo gospodinjskega vodovodnega priključka, saj je priključek namenjen izključno temu, da se nepremičnini zagotovi oskrba z vodo.
The Bundesfinanzhof is uncertain whether the laying of a household water connection for a separately calculated fee is covered by the term ‘the supply of water’ in Annex D(2) to the Sixth Directive.
Bundesfinanzhof dvomi, ali je polaganje gospodinjskega priključka, ki se plača posebej, zajeto s pojmom „dobava vode“ iz točke 2 Priloge D k Šesti direktivi.
In the event that the third subparagraph of Article 4(5) of, in conjunction with Annex D(2) to, the Sixth Directive are not applicable to the laying of a household water connection for a separately calculated fee, the question arises, according to the Bundesfinanzhof, whether in laying that connection the applicant acted as a taxable person pursuant to the first and second subparagraphs of Article 4(5) of the Sixth Directive.
Če se člen 4(5), tretji pododstavek, Šeste direktive v povezavi s točko 2 Priloge D k tej direktivi ne uporabi za polaganje gospodinjskega vodovodnega priključka, ki se plača posebej, se po mnenju Bundesfinanzhof zastavlja vpra�anje, ali je tožeča stranka pri polaganju tega priključka ravnala kot davčni zavezanec iz prvega in tretjega pododstavka člena 4(5) Šeste direktive.
The Finanzamt (Tax Office) Oschatz (‘the defendant’) considers, however, that the laying of a household connection should be regarded as an independent service, namely, the ‘Provision of a connection to the distribution network’ and should be taxed at the standard rate.
Toda Finanzamt Oschatz (davčni urad Oschatz, v nadaljevanju: tožeča stranka) meni, da bi bilo treba polaganje gospodinjskega priključka �teti za samostojno storitev, in sicer za „dobavo priključka na razdeljevalno omrežje“, ter ga obdavčiti po splo�ni stopnji.
This position was set out in a letter of the Bundesministerium der Finanzen (Federal Ministry of Finance) of 4 July 2000.
To stali�če je bilo podano v dopisu Bundesministerium der Finanzen (zvezno ministrstvo za finance) z dne 4. julija 2000.
Moreover, in relation to the question of the rate of taxation to be applied, the Bundesfinanzhof is inclined to regard the laying of a household water connection as included in the term ‘Water supplies’ and should thus be taxed at the reduced rate.
Poleg tega se Bundesfinanzhof v zvezi z vpra�anjem o davčni stopnji, ki naj se uporabi, nagiba k temu, da je polaganje gospodinjskega vodovodnega priključka mogoče zajeti s pojmom „dobave vode“ in ga tako obdavčiti po nižji stopnji.
However, it considers that this question depends on an interpretation of Community law.
Kljub temu meni, da je vpra�anje odvisno od razlage prava Skupnosti.
The Finanzgericht (Finance Court) upheld a claim on the matter brought by the applicant against the defendant following an unsuccessful objection against a tax assessment of the applicant carried out by the defendant.
Finanzgericht (finančno sodi�če) je ugodilo tožbi, ki jo je tožeča stranka proti toženi vložila po tem, ko ni uspela z ugovorom zoper odločbo tožene stranke o odmeri davka tožeči stranki.
The Finanzgericht held that
Finanzgericht je odločilo, da storitvi, ki ju tožeča stranka opravlja končnim uporabnikom, namreč dobava vode in vzpostavitev gospodinjskega
It is in these circumstances that the Bundesfinanzhof decided to stay the proceedings and to refer the following question to the Court:
V teh okoli�činah je Bundesfinanzhof prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo to vpra�anje:
‘Does connection of the water distribution network to a property owner’s installation (the so-called “household connection”) by a water supply undertaking for a separately calculated fee come under the heading of [“the supply of water”/“Water supplies”] 3within the meaning of Sixth Council Direct- ive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (Annex D(2) and Annex H, Category 2)?’
„Ali je mogoče povezavo vodovodnega razdeljevalnega omrežja z napeljavo lastnika zemlji�ča (t. i. gospodinjski priključek), ki jo vodovodno podjetje opravi za posebej izračunano plačilo, uvrstiti pod pojem ‚dobava vode/dobave vode‘ 3v smislu Šeste direktive 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 (točka 2 Priloge D in kategorija 2 Priloge H)?“
The German Government expresses doubt as to the admissibility of the part of the question relating to the interpretation of the term ‘supply of water’ in Annex D(2) to the Sixth Directive.
Nem�ka vlada dvomi o dopustnosti tistega dela vpra�anja, ki se nana�a na razlago pojma „dobava vode“ iz točke 2 Priloge D k Šesti direktivi.
It considers that the outcome to the main proceedings is not dependent on an interpretation of Annex D(2) to the Sixth Directive as it is undisputed that the applicant when laying household water connections carried on a trade pursuant to Paragraph 2(3), first sentence, of the UStG.
Meni, da izid postopka v glavni stvari ni odvisen od razlage točke 2 Priloge D k Šesti direktivi, saj ni sporno, da je tožeča stranka pri polaganju gospodinjskega vodovodnega priključka izvajala dejavnost iz prvega stavka paragrafa 2(3) UStG.
The question on Annex D(2) to the Sixth Direct- ive is therefore not relevant and is hypothetical in nature.
Vpra�anje o točki 2 Priloge D k Šesti direktivi torej ni pomembno in je že po naravi hipotetično.
The defendant considers that a ruling by the Court in relation to Annex D(2) to the Sixth Directive would only be of relevance to the dispute in the main proceedings if the Court had been asked to consider, whether in the event that the laying of a household water connection does not come within the terms of Annex D(2), the applicant when engaging in such activity acted as a taxable person pursuant to Article 4(5) of that directive.
Tožena stranka meni, da bi bila presoja Sodi�ča v zvezi s točko 2 Priloge D k Šesti direktivi za spor o glavni stvari pomembna le, če bi bilo Sodi�ču postavljeno vpra�anje, ali je tožeča stranka, če polaganje gospodinjskega priključka ni zajeto s pojmom iz točke 2 Priloge D k Šesti direktivi, pri opravljanju take dejavnosti ravnala kot davčni zavezanec iz člena 4(5) te direktive. To vpra�anje Sodi�ču ni bilo postavljeno.
Written observations were submitted by the applicant, the defendant, the German and Italian Governments and the Commission.
Tožeča stranka, tožena stranka, nem�ka in italijanska vlada ter Komisija so predložile pisna stali�ča.
The applicant and the Commission presented oral submissions at the hearing on 10 May 2007.
Tožeča stranka in Komisija sta 10. maja 2007 na obravnavi podali ustna stali�ča.
Where questions submitted by a national court concern the interpretation of Community law, the Court is, in principle, bound to give a ruling.
Kadar predložena vpra�anja nacionalnih sodi�č zadevajo razlago prava Skupnosti, se Sodi�če načeloma mora izreči.
4 However, it is for the Court, where necessary, to examine the circumstances in which the case was referred to it by the national court in order to assess
4 Vendar mora Sodi�če, če je potrebno, preučiti pogoje, pod katerimi mu je bilo predloženo vpra�anje nacionalnega sodi�ča, da bi preverilo svojo
3 — It should be noted that in the original German language version of the question referred to the Court, the national court uses the term ‘Lieferungen von Wasser’, which reflects the fact that identical terminology is used in Annex D(2) and Annex H, Category 2, to the German language version of the Sixth Directive.
3 – Spomniti velja, da nacionalno sodi�če v izvirni jezikovni različici vpra�anja, predloženega Sodi�ču, uporablja pojem „Lieferungen von Wasser“, ker se enaka terminologija uporablja tako v točki 2 Priloge D kot tudi v kategoriji 2 Priloge H k nem�ki jezikovni različici Šeste direktive.
However, identical terminology is not used in those two provisions in certain other language versions.
Vendar enaka terminologija v teh dveh določbah ni uporabljena v nekaterih drugih jezikovnih različicah.