natgillin/translations-raw huggingface dataset:
It should be recalled that, according to settled caselaw, a directive cannot of itself impose obligations on an individual, but can only confer rights.
V zvezi s tem je treba opozoriti, da v skladu z ustaljeno sodno prakso na podlagi same direktive posamezniku ne morejo biti naložene obveznosti, temveč lahko pridobi le pravice.
Consequently, an individual may not rely on a directive against a Member State where it is a matter of a State obligation directly linked to the performance of another obligation falling, pursuant to that directive, on a third party (see Case C-201/02 Wells [2004] ECR I-723, paragraph 56 and caselaw cited).
Zato se posameznik ne more sklicevati na direktivo v postopku zoper državo članico, če gre za obveznost države, neposredno povezano z izvr�itvijo druge obveznosti, ki je na podlagi te direktive naložena tretji osebi (glej sodbo z dne 7. januarja 2004 v zadevi Wells, C-201/02, Recueil, str. I-723, točka 56 in navedena sodna praksa).
On the other hand, mere adverse repercussions on the rights of third parties, even if the repercussions are certain, do not justify preventing an individual from relying on the provisions of a directive against the Member State concerned (see Wells, paragraph 57 and caselaw cited).
Nasprotno pa zgolj zaradi negativnih učinkov na pravice tretjih oseb, tudi če so ti zanesljivo izkazani, posamezniku ni mogoče odreči možnosti, da se sklicuje na določbe direktive zoper zadevno državo članico (glej zgoraj navedeno sodbo Wells, točka 57 in navedena sodna praksa).
In the main proceedings, as pointed out by the Advocate General at point 104 of his Opinion, the actions before the referring court have been brought by private persons against the Member State concerned, represented by the national regulatory authority which made the contested decision and has sole competence to set the rates of both the connection charge at issue in the main proceedings and the interconnection charge to which the former is added.
V postopkih v glavni stvari so, kot poudarja generalni pravobranilec v točki 104 sklepnih predlogov, spore, o katerih odloča predložitveno sodi�če, sprožili posamezniki zoper zadevno državo članico, v imenu katere je deloval nacionalni regulativni organ, ki je izdal izpodbijano odločbo in je edini pristojen določati zadevno priključnino v postopkih v glavni stvari kot tudi tarifo za medomrežno povezovanje, poleg katere se plačuje navedena priključnina.
It is clear that Deutsche Telekom is a third party in relation to the dispute before the referring court and is capable only of suffering adverse repercussions because it levied the connection charge at issue in the main proceedings and because, if that charge were removed, it would have to increase its own subscribers’ rates.
Treba je ugotoviti tudi to, da je družba Deutsche Telekom tretja oseba v sporu, o katerem odloča predložitveno sodi�če, in lahko negativne učinke utrpi le zato, ker je pobirala zadevno priključnino v postopkih v glavni stvari in ker bi morala, če se ta tarifa ukine, povi�ati lastne naročni�ke tarife.
2008 — JOINED CASES C-152/07 TO C-154/07 a removal of benefits cannot be regarded as an obligation falling on a third party pursuant to the directives relied on before the referring court by the appellants in the main proceedings.
2008 – ZDRUŽENE ZADEVE OD C-152/07 DO C-154/07 razlagati kot obveznost, ki bi bila naložena tretji osebi na podlagi direktiv, na katere se pred predložitvenim sodi�čem sklicujejo tožeče stranke v postopkih v glavni stvari.
Having regard to the foregoing, the Court must determine whether Article 4c of Directive 90/388 and Article 12(7) of Directive 97/33 fulfil the conditions necessary to produce direct effect.
Glede na zgoraj navedeno je treba preučiti, ali člena 4c Direktive 90/388 in 12(7) Direktive 97/33 izpolnjujeta pogoje za neposredno učinkovanje.
It is clear from settled caselaw that, whenever the provisions of a directive appear, so far as their subjectmatter is concerned, to be unconditional and sufficiently precise, they may be relied upon before the national courts by individuals against the Member State where it has failed to implement the directive correctly (see Joined Cases C-397/01 to C-403/01 Pfeiffer and Others [2004] ECR I-8835, paragraph 103 and caselaw cited).
Glede tega iz ustaljene sodne prakse izhaja, da se posamezniki lahko v vseh primerih, ko se določbe direktive z vidika vsebine izkažejo za nepogojne in dovolj natančne, nanje sklicujejo pred nacionalnimi sodi�či zoper državo članico, če ta direktive ni prenesla pravilno (glej sodbo z dne 5. oktobra 2004 v združenih zadevah Pfeiffer in drugi, od C-397/01 do C-403/01, ZOdl., str. I-8835, točka 103 in navedena sodna praksa).
First, the third paragraph of Article 4c of Directive 90/388 satisfies those criteria, given that it is clear that tariff rebalancing must, as a general rule, be completed before 1 January 1998 or at the latest by 1 January 2000, and that that obligation is unconditional.
Glede na to člen 4c, tretji odstavek, Direktive 90/388 izpolnjuje ta merila, saj je v njem jasno določeno, da je treba usklajevanje tarif načeloma dokončati do 1. januarja 1998 ali najpozneje do 1. januarja 2000 in da je ta obveznost nepogojna.
Consequently, the provisions of Article 4c of Directive 90/388 and Article 12(7) of Directive 97/33 fulfil all the conditions necessary to produce direct effect.
Zato določbe členov 4c Direktive 98/388 in 12(7) Direktive 97/33 izpolnjujejo vse pogoje za neposredno učinkovanje.
It follows from all of the foregoing that the answer to the second question referred must be that Article 4c of Directive 90/388 and Article 12(7) of Directive 97/33 produce direct effect and can be relied on directly before a national court by individuals to challenge a decision of the national regulatory authority.
Iz vsega navedenega izhaja, da je treba na drugo vpra�anje odgovoriti, da člena 4c Direktive 98/388 in 12(7) Direktive 97/33 neposredno učinkujeta in se lahko posamezniki nanju pred nacionalnimi sodi�či neposredno sklicujejo, da bi s tem izpodbili odločbo nacionalnega regulativnega organa.
Since these proceedings are, for the parties to the main proceedings, a step in the actions pending before the national court, the decision on costs is a matter for that court.
Ker je ta postopek za stranke v postopkih v glavni stvari ena od stopenj v postopkih pred predložitvenim sodi�čem, to odloči o stro�kih.
Article 12(7) of Directive 97/33/EC of the European Parliament and of the Council of 30 June 1997 on interconnection in telecommunications with regard to ensuring universal service and interoperability through application of the principles of open network provision (ONP), as amended by Directive 98/61/EC of the European Parliament and of the Council of 24 September 1998, and Article 4c of Commission Directive 90/388/EEC of 28 June 1990 on competition in the markets for telecommunications ser -vices, as amended by Commission Directive 96/19/EC of 13 March 1996, the latter article read in conjunction with recitals 5 and 20 in the preamble to Directive 96/19, must be interpreted as precluding a national regulatory authority from requiring an operator of a network interconnected with a
Člen 12(7) Direktive Evropskega parlamenta in Sveta 97/33/ES z dne 30. junija 1997 o medomrežnem povezovanju v telekomunikacijah za zagotavljanje univerzalne storitve in medobratovalnosti z uporabo načel zagotavljanja odprtosti omrežja (ONP), kot je bila spremenjena z Direktivo Evropskega parlamenta in Sveta 98/61/ES z dne 24. septembra 1998, in člen 4c Direktive Komisije 90/388/EGS z dne 28. junija 1990 o konkurenci na trgih telekomunikacijskih storitev, kot je bila spremenjena z Direktivo Komisije 96/19/ES z dne 13. marca 1996, slednjega v zvezi z uvodnima izjavama 5 in 20 Direktive 96/19, je treba razlagati tako, da nacionalni regulativni organ operaterju omrežja, ki je medomrežno povezano z javnim omrežjem, ne more naložiti obveznosti, da operaterju naročniškega omrežja s prevladujočim položajem za leto 2003 poleg tarife za medomrežno
2008 — JOINED CASES C-152/07 TO C-154/07 public network to pay to the market-dominant subscriber network operator a connection charge which is additional to an interconnection charge and is intended to compensate the latter operator for the deficit incurred as a result of providing the local loop for the year 2003.
2008 – ZDRUŽENE ZADEVE OD C-152/07 DO C-154/07 povezovanje plača tudi priključnino za izravnavo primanjkljaja, ki slednjemu nastane zaradi zagotavljanja krajevnih zank.
Article 4c of Directive 90/388, as amended by Directive 96/19, and Article 12(7) of Directive 97/33, as amended by Directive 98/61, produce direct effect and can be relied on directly before a national court by individuals to challenge a decision of the national regulatory authority.
Člena 4c Direktive 98/388, kot je bila spremenjena z Direktivo 96/19, in 12(7) Direktive 97/33, kot je bila spremenjena z Direktivo 98/61, neposredno učinkujeta in se lahko posamezniki nanju pred nacionalnimi sodišči neposredno sklicujejo, da bi s tem izpodbili odločbo nacionalnega regulativnega organa.
Case C-226/07
Zadeva C-226/07
(Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Article 14(1)(a) — Exemption for energy products used to produce electricity — Option to impose taxation for reasons of environmental policy — Direct effect of the exemption)
„Direktiva 2003/96/ES – Okvir Skupnosti za obdavčitev energentov in električne energije – Člen 14(1)(a) – Oprostitev energentov, uporabljenih za proizvodnjo električne energije – Izbira obdavčitve zaradi okoljske politike – Neposredni učinek oprostitve“
Judgment of the Court (Third Chamber), 17 July 2008 . . . . . . . . . . . .
Sodba Sodi�ča (tretji senat) z dne 17. julija 2008 . . . . . . . . . . . . . . . I-6001
Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96
Davčne določbe – Usklajevanje zakonodaj – Obdavčitev energentov in električne energije – Direktiva 2003/96
SUMMARY — CASE C-226/07 fact that the introductory wording of Article 14(1) affords Member States a degree of latitude with regard to the conditions for ensuring the correct and straightforward application of the exemption does not affect the unconditional character of that exemption obligation.
Okoli�čina, da člen 14(1) te direktive državam članicam z uvodno formulacijo pridržuje polje proste presoje glede pogojev, določenih zaradi zagotavljanja pravilne in enotne uporabe izjem, ni taka, da bi postavila pod vpra�aj brezpogojnost navedene obveznosti oprostitve.
Article 14(1)(a) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity, in so far as it provides for the exemption from taxation under that directive of energy products used to produce electricity, has direct effect in the sense that it may be relied upon by an individual before national courts — in relation to a period of time during which the Member State concerned was in default of its obligation to transpose that directive into its national law within the prescribed period — in a dispute between that individual and the customs authorities of that State, for the purpose of having national legislation which is incompatible with that provision disapplied and, consequently, obtaining a refund of tax which infringed that provision.
Člen 14(1)(a) Direktive 2003/96 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije ima, ker določa oprostitev energentov, uporabljenih za proizvodnjo električne energije, na podlagi te direktive neposredni učinek, tako da se zadevna oseba nanj lahko sklicuje pred nacionalnim sodi�čem – v zvezi z obdobjem, v katerem je bila zadevna država članica v zamudi glede prenosa v predvidenem roku te direktive v svoje nacionalno pravo – v sporu, kot je ta v postopku v glavni stvari, med zadevno osebo in nacionalnimi davčnimi organi, ko nasprotuje uporabi nacionalne ureditve, ki naj bi bila nezdružljiva s to določbo, in ko zahteva povračilo davka v nasprotju z njo.
The latter finding is not invalidated by the fact that Member States may, under the second sentence of Article 14(1)(a) of Dir -ective 2003/96, impose taxation on the products in question for reasons of environmental policy, since that is merely a potential limitation to the exemption rule and since a Member State which has not exercised that option cannot rely on its own failure to do so in order to refuse a taxpayer the benefit of an exemption which he may legitimately claim under Directive 2003/96.
Tega sklepanja ne more ovreči možnost držav članic iz člena 14(1)(a), drugi stavek, Direktive 2003/96, da obdavčijo zadevne proizvode zaradi okoljske politike, ker je ta omejitev pravila oprostitve zgolj morebitna in se država članica, ki ni izrabila te možnosti, ne more sklicevati na svojo opustitev, da bi davčnemu zavezancu zavrnila oprostitev, na katero se lahko ta sklicuje v skladu z Direktivo 2003/96.
The obligation to exempt from tax ation under that directive energy products intended to produce electricity is expressed in terms sufficiently precise and unconditional to confer on individuals the right to rely on it in proceedings before national courts with a view to contesting national rules that are incompatible with it. The
Obveznost oprostitve obdavčitve iz navedene direktive energentov, namenjenih za proizvodnjo električne energije, je namreč dovolj natančna in brezpogojna, da podeljuje posameznikom pravico, da jo uveljavljajo pred nacionalnim sodi�čem zaradi izpodbijanja nacionalnih pravil, ki so z njo nezdružljiva.
(see paras 31-33, 39, operative part)
(Glej točke od 31 do 33, 39 in izrek.)
REFERENCE for a preliminary ruling under Article 234 EC from the Finanzgericht Düsseldorf (Germany), made by decision of 27 April 2007, received at the Court on 7 May 2007, in the proceedings
V zadevi C-226/07, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Finanzgericht Düsseldorf (Nemčija) z odločbo z dne 27. aprila 2007, ki je prispela na Sodi�če 7. maja 2007, v postopku
2008 — CASE C-226/07
2008 – ZADEVA C-226/07 generalni pravobranilec: M.
Advocate General: M. Poiares Maduro, Registrar: B. Fülöp, Administrator, having regard to the written procedure and further to the hearing on 10 April 2008, after considering the observations submitted on behalf of:
Fülöp, administrator, na podlagi pisnega postopka in obravnave z dne 10. aprila 2008, ob upo�tevanju stali�č, ki so jih predložili:
— the Commission of the European Communities, by W. Mölls, acting as Agent,
– za Komisijo Evropskih skupnosti W. Mölls, zastopnik,
FLUGHAFEN KÖLN/BONN having decided, after hearing the Advocate General, to proceed to judgment without an Opinion, gives the following
FLUGHAFEN KÖLN/BONN na podlagi sklepa, sprejetega po opredelitvi generalnega pravobranilca, da bo v zadevi razsojeno brez sklepnih predlogov, izreka naslednjo
This reference for a preliminary ruling concerns the interpretation of Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).
Predlog za sprejetje predhodne odločbe se nana�a na razlago člena 14(1)(a) Direktive Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (UL L 283, str. 51).
The reference was made in proceedings between Flughafen Köln/Bonn GmbH and the Hauptzollamt Köln (Principal Customs Office, Cologne) concerning the latter’s refusal to refund the tax paid by Flughafen Köln/Bonn GmbH for 2004 on gas oil used to produce electricity.
Ta predlog je bil vložen v okviru spora med Flughafen Köln/Bonn GmbH in Hauptzollamt Köln (carinski organ v Kölnu), ker je zadnjenavedeni zavrnil povračilo davka, ki ga je prvonavedeni plačal leta 2004 za plinsko olje, ki ga je uporabljal za proizvodnjo električne energije.
2008 — CASE C-226/07
2008 – ZADEVA C-226/07
‘(1) The scope of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils [(OJ 1992 L 316, p.
„(1) Področje uporabe Direktive 92/81/EGS z dne 19. oktobra 1992 o usklajevanju struktur tro�arin za mineralna olja [(UL L 316, str.
12), as amended by Council Directive 94/74/EC of 22 December 1994 (OJ 1994 L 365, p.
12), kot je bila spremenjena z Direktivo Sveta 94/74/CE z dne 22. decembra 1994 (UL L 365, str.
46)] and of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils [(OJ 1992 L 316, p.
46)] in Direktive 92/82/EGS z dne 19. oktobra 1992 o približevanju stopenj tro�arine za mineralna olja [(UL L 316, str.
19), as amended by Directive 94/74] is restricted to mineral oils.
19), kot je bila spremenjena z Direktivo 94/74] je omejeno na mineralna olja.
(2) The absence of Community provisions imposing a minimum rate of taxation on electricity and energy products other than mineral oils may adversely affect the proper functioning of the internal market.
Odsotnost določb Skupnosti, s katerimi se nalaga najnižja stopnja obdavčitve za električno energijo in energente razen mineralni olj, lahko negativno vpliva na pravilno delovanje notranjega trga.
(3) The proper functioning of the internal market and the achievement of the objectives of other Community policies require minimum levels of taxation to be laid down at Community level for most energy products, including electricity, natural gas and coal.
Pravilno delovanje notranjega trga in doseganje ciljev drugih politik Skupnosti zahtevata določitev najnižje ravni obdavčitve na ravni Skupnosti za večino energentov, vključno z električno energijo, zemeljskim plinom in premogom.
(4) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market.
Precej�nje razlike v nacionalnih ravneh obdavčitve energije, ki jih uporabljajo države članice se lahko izkažejo kot �kodljive za nemoteno delovanje notranjega trga;
(5) The establishment of appropriate Community minimum levels of taxation may enable existing differences in the national levels of taxation to be reduced.
Določitev ustreznih najnižjih ravni obdavčitve na ravni Skupnosti lahko omogoči zmanj�anje obstoječih razlik v nacionalnih ravneh obdavčitve.
(6) In accordance with Article 6 of the [EC] Treaty, environmental protection requirements must be integrated into the definition and implementation of other Community policies.’
V skladu s členom 6 Pogodbe [ES], se okoljevarstvene zahteve morajo vključiti v opredelitev in izvajanje drugih politik Skupnosti.“
Article 1 of Directive 2003/96 provides that the Member States are to impose tax -ation on energy products and electricity in accordance with that directive.
Člen 1 Direktive 2003/96 določa, da morajo države članice uvesti obdavčitev energentov in električne energije v skladu s to direktivo.
1), that is, inter alia, gas oil, which falls within heading 2710 of the Combined Nomenclature (‘the CN’).
1), in sicer zlasti za plinsko olje, ki spada pod tarifno �tevilko 2710 navedene kombinirane nomenklature (v nadaljevanju: NK).
According to Article 4(1) of Directive 2003/96, ‘[t]he levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive’.
Člen 4(1) Direktive 2003/96 določa, da „ravni obdavčitve, ki jih države članice določijo za energente in električno energijo, na�tete v členu 2, ne smejo biti nižje od najnižjih ravni obdavčitve, določenih s to direktivo.“
Articles 7 to 10 of Directive 2003/96 provide that, as from 1 January 2004, the minimum levels of taxation applicable to motor fuels, to heating fuels and to electricity are to be fixed as set out in Annex I to that directive.
Členi od 7 do 10 Direktive 2003/96 določajo, da se s 1. januarjem 2004 najnižje ravni obdavčitve za pogonska goriva, goriva za ogrevanje in električno energijo določijo, kot je navedeno v Prilogi I te direktive.
Article 14(1)(a) of Directive 2003/96 provides:
Člen 14(1)(a) Direktive 2003/96 določa, da:
1), as amended by Council Directive 2000/47/EC of 20 July 2000 (OJ 2000 L 193, p.
Razen splo�nih določb iz Direktive [Sveta] 92/12/EGS [z dne 25. februarja 1992 o splo�nem režimu za tro�arinske proizvode in o skladi�čenju, gibanju in nadzoru takih proizvodov (UL L 76), kot je bila spremenjena z Direktivo Sveta 2000/47/ES z dne 20. julija 2000 (UL L 193, str.
73)] on exempt uses of taxable products, and without prejudice to other Community provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
73)] o izjemah pri uporabi obdavčenih izdelkov in brez poseganja v druge določbe Skupnosti, države članice izvzamejo iz obdavčitve pod pogoji, ki jih določijo zaradi zagotavljanja pravilne in enotne uporabe tak�nih izjem ter preprečevanja kakr�nega koli izogibanja, izmikanja ali zlorabe, naslednje energente:
(a) energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity.
(a) energente in električno energijo, ki se uporabljajo za proizvodnjo električne energije ter električno energijo, ki se uporablja za ohranjanje sposobnosti za proizvodnjo električne energije.
However, Member States may, for reasons of environmental policy, subject these products to taxation without having to respect the minimum levels of taxation laid down in this Directive.
Vendar pa države članice zaradi okoljske politike lahko navedene izdelke obdavčijo ne oziraje se na najnižje ravni obdavčitve, določene s to direktivo.
In such case, the taxation of these products shall not be taken into account for the purpose of satisfying the minimum level of taxation on electricity laid down in Article 10’.
V tak�nem primeru se obdavčitev teh izdelkov ne upo�teva pri izpolnjevanju najnižjih ravni obdavčitve za električno energijo, določenih v členu 10.“
The third subparagraph of Article 21(5) of Directive 2003/96 provides as follows:
Člen 21(5), tretji pododstavek, Direktive 2003/96 določa:
‘An entity producing electricity for its own use is regarded as a distributor.
„Subjekt, ki proizvaja električno energijo za lastne potrebe, �teje za distributerja.
Notwithstanding Article 14(1)(a), Member States may exempt small producers of electricity provided that they tax the energy products used for the production of that electricity.’
Ne glede na člen 14(1)(a), države članice lahko oprostijo majhne proizvajalce električne energije pod pogojem, da obdavčijo energente, ki se uporabljajo za proizvodnjo te električne energije.“
Article 28(1), (2) and (3) of Directive 2003/96 states:
Člen 28, od (1) do (3), Direktive 2003/96 določa:
Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 2003.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo najpozneje do 31. decembra 2003.
They shall apply these provisions from 1 January 2004, except the provisions laid down in Articles 16 and 18(1), which may be applied by the Member States from 1 January 2003.
Države članice te določbe uporabljajo od 1. januarja 2004, razen določb iz členov 16 in 18(1), ki lahko jih uporabljajo od 1. januarja 2003.
The methods of making such reference shall be laid down by the Member States.’
Postopke sklicevanja določijo države članice.“
According to Article 30 of the directive:
Člen 30 navedene direktive določa:
‘Notwithstanding Article 28(2), Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.’
„Razen v primerih iz člena 28(2) se direktivi 92/81/EGS in 92/82/EGS z 31. decembrom 2003 razveljavita.“
The Mineralölsteuergesetz (Law on taxation of mineral oils) of 21 December 1992 (BGBl. 1992 I, p.
Zakon o dajatvah na mineralna olja (Mineralölsteuergesetz) z dne 21. decembra 1992 (BGBl. 1992 I, str.