natgillin/translations-raw huggingface dataset:
Declares that, by prohibiting in Article 2(1) of Decree-Law No 40/2003 of 11 March 2003 the affixing of tinted film to the windows of motor vehicles, the Portuguese Republic has failed to fulfil its obligations under Articles 28 EC and 30 EC and Articles 11 and 13 of the Agreement of 2 May 1992 on the European Economic Area;
Portugalska republika s tem, da je v členu 2(1) uredbe-zakona št. 40/2003 z dne 11. marca 2003 prepovedala pritrjevanje barvnih folij na stekla motornih vozil, ni izpolnila obveznosti iz členov 28 ES in 30 ES ter iz členov 11 in 13 Sporazuma o Evropskem gospodarskem prostoru z dne 2. maja 1992.
Case C-309/06
Zadeva C-309/06
(Taxation — Sixth VAT Directive — Exemption with refund of tax paid at the preceding stage — Erroneous taxation at the standard rate — Right to zero rate — Entitlement to refund — Direct effect — General principles of Community law — Unjust enrichment)
„Obdavčitev – Šesta direktiva o DDV – Oprostitev z vračilom davka, plačanega v predhodni fazi – Napačno obdavčevanje po splo�ni stopnji – Pravica do obdavčevanja po ničelni stopnji – Pravica do vračila – Neposredni učinek – Splo�na načela prava Skupnosti – Neupravičena obogatitev“
I - 2287Judgment of the Court (Third Chamber), 10 April 2008 . . . . . . . . . . .
Sodba Sodi�ča (tretji senat) z dne 10. aprila 2008 . . . . . . . . . . . . . .
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Option for Member States to maintain exemptions with refund of the tax paid at the preceding stage
Davčne določbe – Usklajevanje zakonodaj – Prometni davki – Skupni sistem davka na dodano vrednost – Možnost, da države članice ohranijo oprostitve z vračilom davka, plačanega v predhodni fazi
SUMMARY — CASE C-309/06
POVZETEK – ZADEVA C-309/06
Where, under Article 28(2) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, both before and after the insertion of the amendments made to that provision by Directive 92/77, a Member State has maintained in its national legislation an exemption with refund of input tax in respect of certain specified supplies, a trader making such supplies does not have any directly enforceable Community-law right to have those supplies taxed at a zero rate of value added tax.
Če je država članica v skladu s členom 28(2) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih, tako pred njeno spremembo z Direktivo Sveta 92/77 kot po njej, v nacionalnem pravu ohranila oprostitev z vračilom davka, plačanega v predhodni fazi v zvezi z določenimi dobavami ali storitvami gospodarski udeleženec, ki te dobave ali storitve opravlja, nima neposredno iztožljive pravice na podlagi prava Skupnosti, da se te dobave ali storitve obdavči z ničelno davčno stopnjo.
exemptions, known as ‘zero-rating’, are permitted.
po ničelni stopnji“, dovoljene na podlagi prava Skupnosti.
However, Community law does not require Member States to maintain such exemptions.
Vendar pa pravo Skupnosti državam članicam ne nalaga, da te oprostitve ohranijo.
It is apparent from the actual wording of the original version of Article 28(2) that the exemptions which were in force on 31 December 1975 ‘may be maintained’, which means that it is for the Member State concerned alone to decide whether or not to retain a particular piece of legislation which satisfied, inter alia, the conditions set out in the final indent of Article 17 of Second Directive 67/228, now repealed, which provided that exemptions with refund of the tax paid could only be established for clearly-defined social reasons and for the benefit of the final consumer.
Kot namreč izhaja iz samega besedila te določbe v prvotni različici, se oprostitve, ki so obstajale 31. decembra 1975, „lahko uporabljajo“, kar pomeni, da je le od presoje zadevne države članice odvisno, ali ohrani ali ne to zakonodajo ali tisto, ki ustreza med drugim merilom iz člena 17, zadnja alinea, razveljavljene Druge direktive 67/228, v skladu s katerimi se oprostitve z vračilom plačanega davka lahko uvede le iz natančno opredeljenih socialnih razlogov v korist končnih potro�nikov.
In authorising Member States to apply exemptions with refund of the tax paid, Article 28(2) of the Sixth Directive lays down a derogation to the rules which govern the standard rate of value added tax.
Člen 28(2) Šeste direktive s tem, ko državam članicam dopu�ča, da uporabljajo oprostitve z vračilom plačanega davka, določa odstopanje od predpisov o splo�ni stopnji davka na dodano vrednost.
It is therefore correct to state that it is by reason of Community law that those
Pravilna je torej ugotovitev, da so te oprostitve, imenovane „obdavčitve
(see paras 22, 23, 28, operative part 1)
(Glej točke 22, 23, 28 in točko 1 izreka.)
even to the circumstances provided for in Article 28(2) of the Sixth Directive and may, if necessary, be relied on by a taxable person against a national provision, or the application thereof, which fails to have regard to those principles.
Šeste direktive, in se lahko posameznik v skrajnem primeru nanje sklicuje zoper nacionalno določbo ali pri uporabi te določbe, ki teh načel ne upo�teva.
In that regard, the right to obtain a refund of charges levied in a Member State in breach of rules of Community law is the consequence and the complement of the rights conferred directly on individuals by Community law.
V tem pogledu je pravica do vračila davka, ki je bil v državi članici odmerjen s kr�itvijo pravil prava Skupnosti, posledica in dopolnitev pravic, ki jih posameznikom podeljujejo določbe Skupnosti.
That principle also applies to charges levied in breach of national legislation permitted under Article 28(2) of the Sixth Directive.
To načelo se uporablja tudi za davke, ki so bili plačani s kr�itvijo nacionalne zakonodaje, ki jo dopu�ča člen 28(2) Šeste direktive.
Where, under Article 28(2) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, both before and after the insertion of the amendments made to that provision by Directive 92/77, a Member State has maintained in its national legislation an exemption with refund of input tax in respect of certain specified supplies but has mistakenly interpreted its national legislation, with the consequence that certain supplies benefiting from exemption with refund of input tax under its national legislation have been subject to tax at the standard rate, the general principles of Community law, including that of fiscal neutrality, apply so as to give a trader who has made such supplies a right to recover the sums mistakenly charged in respect of them.
Če je država članica v skladu s členom 28(2) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih, tako pred njeno spremembo z Direktivo 92/77 kot po njej, v nacionalnem pravu ohranila oprostitev z vračilom davka, plačanega v predhodni fazi, za določene dobave ali storitve, vendar je svojo nacionalno zakonodajo nepravilno razlagala, tako da je za določene dobave ali storitve, za katere bi morala veljati oprostitev z vračilom vstopnega davka, plačanega v predhodni fazi, v skladu z njenim nacionalnim pravom obdavčila s splo�no davčno stopnjo, potem se splo�na načela prava Skupnosti, vključno z načelom davčne nevtralnosti, uporabijo tako, da gospodarskemu udeležencu, ki je opravljal te dobave ali storitve, podeljujejo pravico do vračila nepravilno obračunanega davka za te storitve.
(see paras 33-36, operative part 2)
(Glej točke od 33 do 36 ter točko 2 izreka.)
The maintenance of exemptions or of reduced rates of value added tax lower than the minimum rate laid down by the Sixth Directive is permissible only in so far as it complies with, inter alia, the principle of fiscal neutrality inherent in that system.
Nadaljevanje uporabe oprostitev ali nižjih stopenj davka na dodano vrednost, ki so nižje od najnižje stopnje, predvidene s Šesto direktivo, je dejansko mogoče le, če je v skladu z načelom davčne nevtralnosti, ki je del tega sistema.
The principles governing the common system of value added tax, including that of fiscal neutrality, apply
Načela, ki urejajo skupni sistem o davku na dodano vrednost, med katerimi je tudi načelo davčne nevtralnosti, se lahko uporabljajo tudi v primeru, določenem v členu 28(2)
Although the principles of equal treatment and fiscal neutrality apply in principle to circumstances in which a Member State has erroneously taxed certain supplies benefiting from an exemption which that Member State has maintained in its national legislation under Article 28(2) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, and in which the trader concerned seeks to recover the sums
Čeprav se načeli enakega obravnavanja in davčne nevtralnosti načeloma uporabljata v položaju, v katerem je država članica napačno obdavčila določene dobave ali storitve, za katere bi morala veljati oprostitev, ki jo je navedena država članica ohranila v nacionalnem pravu na podlagi člena 28(2) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih, in v katerem je zadevni gospodarski udeleženec zahteval vračilo nepravilno
SUMMARY — CASE C-309/06 between ‘payment traders’ and ‘repayment traders’ which is not objectively justified.
POVZETEK – ZADEVA C-309/06 okoli�čin, nasprotuje diskriminaciji med „payment traders“ in „repayment traders“, ki ni objektivno utemeljena.
wrongly paid, the infringement of those principles is not constituted merely by the fact that a refusal to make repayment was based on the unjust enrichment of the taxable person concerned.
obračunanih zneskov, ne gre za kr�itev navedenih načel samo zaradi tega, ker naj bi zavrnitev vračila temeljila na neupravičeni obogatitvi zadevnega davčnega zavezanca.
That finding is not affected where there is evidence that a trader who has been refused repayment of value added tax which was wrongly levied has not suffered any financial loss or disadvantage.
Dejstvo, da gospodarski udeleženec, ki mu je bil zavrnjen zahtevek za nepravilno obračunan davek na dodano vrednost, ni imel finančne izgube ali da ni bil postavljen v manj ugoden položaj, ne vpliva na to ugotovitev.
By contrast, the principle of fiscal neutrality precludes the concept of unjust enrichment from being applied only to taxable persons such as ‘payment traders’ (taxable persons for whom, in a given prescribed accounting period, the output tax collected exceeds the input tax) and not to taxable persons such as ‘repayment traders’ (taxable persons whose position is the inverse of that of payment traders), in so far as those taxable persons have marketed similar goods, which is for the national court to determine.
Nasprotno, načelo davčne nevtralnosti nasprotuje temu, da bi pojem neupravičene obogatitve veljal le za „payment traders“ (davčne zavezance, za katere v danem davčnem obdobju izstopni davek preseže vstopni davek) in ne za „repayment traders“ (davčni zavezanci, katerih položaj je obraten od prej�njega), če so ti davčni zavezanci prodajali podobno blago, kar mora preveriti nacionalno sodi�če.
Lastly, it is for the national court itself to draw any conclusions with respect to the past from the infringement of the prin- ciple of equal treatment referred to above, in accordance with the rules relating to the temporal effects of the national legislation applicable in the main proceedings, in compliance with Community law and, in particular, with the principle of equal treatment and the principle that it must ensure that the remedies which it grants are not contrary to Community law.
Nazadnje, nacionalno sodi�če mora ugotoviti, do kak�nih morebitnih posledic za preteklost bi lahko pri�lo zaradi zgoraj omenjene kr�itve načela enakosti, v skladu s predpisi glede časovnih učinkov nacionalnih določb, ki se uporabijo, ob spo�tovanju prava Skupnosti in zlasti načela enakega obravnavanja kot tudi načela, na podlagi katerega mora skrbeti, da so izravnalni ukrepi, ki jih določi, v skladu s pravom Skupnosti.
Furthermore, the general principle of equal treatment, the infringement of which may be established, in matters relating to tax, by discrimination affecting traders who are not necessarily in competition with each other but are nevertheless in a similar situation in other respects, precludes discrimination
Poleg tega splo�no načelo enakega obravnavanja, katerega kr�itev se na davčnem področju izraža z diskriminacijo, ki vpliva na gospodarske udeležence, ki niso nujno konkurenti, ampak so v podobnem položaju glede drugih
(see paras 54, 57, 64, operative part 35)
(Glej točke 54, 57, 64 ter točke od 3 do 5 izreka.)
I — Introduction tax on them at the standard rate. Changing their view in 1994, they started to define teacakes as food subject to favourable tax treatment.
I – Uvod stali�če popravili in opredelili Teacakes kot živila, za katera velja davčna olaj�ava.
Marks & Spencer subsequently made a claim for refund of the tax. 1.
Marks & Spencer je posledično zahteval vračilo davka. 1.
Under Article 28(2) of the Sixth VAT Directive 2(‘the Sixth Directive’), the Member States may, subject to certain conditions, maintain in force derogations as a transitional measure.
Člen 28(2) Šeste direktive o DDV 2(v nadaljevanju: Šesta direktiva) omogoča državam članicam, da začasno pod določenimi pogoji �e naprej uporabljajo oprostitve.
In compliance with that provision, the United Kingdom applies, in respect of the supply of food, a zero-rating for VAT in conjunction with the right to deduct input tax.
Združeno kraljestvo v skladu s to določbo za dobavo živil uporablja ničelno davčno stopnjo, povezano s pravico do odbitka vstopnega davka (zero-rating).
However, that derogation does not apply to specific items of confectionery.
Ta določba pa ne velja za določene sladkarije (confectionery).
The tax authorities originally placed Marks & Spencer’s teacakes in that category and charged 1 — Original language: German.
Davčni organi so Teacakes, ki jih prodaja Marks & Spencer, prvotno �teli k tej skupini in jih obdavčili s splo�no davčno stopnjo. Leta 1994 so svoje 1 – Jezik izvirnika: nem�čina.
2 — Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
2 – Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, str. 1).
The distinctive aspect of the present case is that the applicable tax provision is a domestic provision that derogates from the general provisions of the Sixth Directive but may none the less be maintained in force as an exception.
Posebnost primera je, da je uporabljiva davčna določba nacionalna določba, ki odstopa od splo�nih določb direktive, ki pa se kljub temu izjemoma lahko �e naprej uporablja.
The House of Lords therefore seeks to ascertain the extent to which the principles of the common system of value added tax apply in this context and, where appropriate, whether the domestic rules on refunds, in particular the objection of unjust enrichment provided for in those rules in specific circumstances, meet the requirements of Community law.
House of Lords se zato spra�uje, v kolik�ni meri v tem okviru veljajo načela skupnega sistema davka na dodano vrednost in, po potrebi, ali nacionalna pravila o vračilu, zlasti z njimi povezan ugovor neupravičene obogatitve, ki je predviden za določene primere, ustrezajo določbam prava Skupnosti.
II — Relevant legislation
II – Pravni okvir
‘Reduced rates and exemptions with refund of the tax paid at the preceding stage which are in force on 31 December 1975, and which satisfy the conditions stated in the last indent of Article 17 of the second Council Directive of 11 April 1967, may be maintained until a date which shall be fixed by the Council, acting unanimously on a proposal from the Commission, but which shall not be later than that on which the charging of tax on imports and the remission of tax on exports in trade between the Member States are abolished.
31. decembra 1975 in izpolnjujejo pogoje iz zadnje alinee člena 17 Druge direktive Sveta z dne 11. aprila 1967, se lahko uporabljajo do datuma, ki ga soglasno določi Svet na predlog Komisije, ki pa ne sme biti kasnej�i od datuma, ko se obračunavanje davka pri uvozu in odpustitev davka pri izvozu v trgovini med državami članicami odpravi.
Member States shall adopt the measures necessary to ensure that taxable persons declare the data required to determine own resources relating to these operations.
Države članice sprejmejo potrebne ukrepe za zagotovitev, da davčni zavezanci navedejo podatke, potrebne za določitev lastnih sredstev v zvezi s tem poslovanjem.
Article 12 of the Sixth Directive lays down rules on the applicable rate.
Člen 12 Šeste direktive vsebuje določbe o stopnjah.
Article 12(1) accordingly provides that ‘[t]he rate applicable to taxable transactions shall be that in force at the time of the chargeable event’.
Člen 12(1) pri tem določa, da je „[s]topnja, ki se uporablja za obdavčljive transakcije, […] stopnja, ki velja v trenutku obdavčljivega dogodka.“ V skladu s členom 12(3) se uporabi splo�no stopnjo davka na dodano vrednost; 3za določene storitve se lahko določijo nižje stopnje. 4
On the basis of a report from the Commission, the Council shall review the abovementioned reduced rates and exemptions every five years and, acting unanimously on a proposal from the Commission, shall, where appropriate, adopt the measures required to ensure the progressive abolition thereof.’
Svet na podlagi poročila Komisije vsakih pet let pregleda zgoraj navedene nižje stopnje in oprostitve ter po potrebi na predlog Komisije soglasno sprejme potrebne ukrepe za zagotovitev njihove postopne odprave.“
Following its replacement by Directive 92/77/EEC, 5 Article 28(2) provides:
Člen 28(2) je bil z Direktivo 92/77/EGS 5spremenjen tako:
3 — A minimum standard rate of 15% was introduced for a fixed term by Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax (OJ 1992 L 384, p. 47).
3 – Direktiva Sveta 92/111/EGS z dne 14. decembra 1992 o spremembi Direktive 77/388/EGS in uvedbi ukrepov za poenostavitev v zvezi z davkom na dodano vrednost (UL L 384, str. 47) je za določen čas določila najnižjo splo�no stopnjo 15 %.
Thereafter the period of applicability of the minimum standard rate was continuously extended, most recently up to the end of 2010 by Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied (OJ 2005 L 345, p. 19).
Obdobje, v katerem se uporablja najnižja splo�na stopnja, je bilo pozneje vedno znova podalj�ano, nazadnje do leta 2010 z Direktivo Sveta 2005/92/ES z dne 12. decembra 2005 o spremembi Direktive 77/388/EGS glede obdobja, v katerem se uporablja najnižja splo�na stopnja DDV (UL L 345, str. 19).
4 — The provisions of the Sixth Directive concerning the level of the reduced rates and the supplies to which those rates may be applied (see, in this connection, Annex H to the Sixth Directive) were progressively harmonised.
4 – Določbe direktive o vi�ini nižjih stopenj in o storitvah, za katere se te stopnje lahko uporabijo (k temu glej Prilogo H k Šesti direktivi), so bile postopoma usklajene.
5 — Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates) (OJ 1992 L 316, p. 1).
5 – Direktiva Sveta 92/77/EGS z dne 19. oktobra 1992 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS (približevanje stopenj DDV) (UL L 316, str. 1).
MARKS & SPENCER ‘Notwithstanding Article 12(3), the following provisions shall apply during the transitional period referred to in Article 28l. [ 6]
MARKS & SPENCER „Ne glede na člen 12(3) se v prehodnem obdobju iz člena 28l[ 6] uporabljajo naslednje določbe.
Kingdom (section 30 and Schedule 8, Part II, Group 1, Item No 1, of the Value Added Tax Act 1994).
na dodano vrednost (oddelek 30 in priloga 8, del II, skupina 1, točka 1, k Value Added Tax Act 1994 (v nadaljevanju: zakon o davku na dodano vrednost 1994)). Sladkarije (confectionery) so izvzete od te davčne olaj�ave in so v celoti obdavčene.
There is an exception to that exception for cakes and biscuits, which are subject to the zero rate of tax applying to food.
Od tega velja povratna izjema za kolače in pi�kote, za katere velja ničelna davčna stopnja, ki se uporablja za živila.
Biscuits wholly or partly covered with chocolate, however, are regarded as confectionery and taxed accordingly at the full rate.
Pi�koti, ki so popolnoma ali delno obliti s čokolado, pa spet veljajo za sladkarije, ki so v celoti obdavčljive.
(a) Exemptions with refund of the tax paid at the preceding stage and reduced rates lower than the minimum rate laid down in Article 12(3) in respect of the reduced rates, which were in force on 1 January 1991 and which are in accordance with Community law, and satisfy the conditions stated in the last indent of Article 17 of the second Council Directive of 11 April 1967,[ 7] may be maintained.
(a) Še naprej se lahko uporabljajo oprostitve z vračilom davka, plačanega v predhodni fazi, in nižje stopnje, ki so nižje od najnižjih stopenj, določenih v členu 12(3), ki so veljale 1. januarja 1991 in so v skladu s pravom Skupnosti ter izpolnjujejo pogoje iz zadnje alinee člena 17 Druge direktive Sveta z dne 11. aprila 1967[ 7] […]“
Section 80 of the Value Added Tax Act 1994 provides for a right, in specific circumstances, to recover overpaid VAT:
Oddelek 80 zakona o davku na dodano vrednost 1994 v določenih okoli�činah določa pravico do vračila nedolgovanega davka na dodano vrednost:
B — Domestic legislation
B – Nacionalno pravo
In general, the supply of food is zero-rated for value added tax (‘VAT’) in the United
V Združenem kraljestvu se za dobavo živil na splo�no uporablja ničelna stopnja davka
7 — The relevant passage of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p.
7 – Zadevni odlomek Druge direktive Sveta 67/228/EGS z dne 11. aprila 1967 o usklajevanju zakonodaje držav članic o prometnih davkih – Struktura in postopek uporabe skupnega sistema davka na dodano vrednost (UL 1967, 71, str.
16) read: ‘With a view to the transition from the present system of turnover taxes to the common system of value added tax, Member States may: … — provide for reduced rates or even exemptions with refund, if appropriate, of the tax paid at the preceding stage, where the total incidence of such measures does not exceed that of the reliefs applied under the present system. Such measures may only be taken for clearly defined social reasons and for the benefit of the final consumer, and may not remain in force after the abolition of the imposition of tax on importation and the remission of tax on exportation in trade between Member States.’
1303) se je glasil: „Države članice lahko glede na prehod s trenutnega sistema prometnega davka na skupni sistem davka na dodano vrednost […] do odprave obdavčitve pri uvozu in odpustitve davka pri izvozu v trgovini med državami članicami iz točno določenih socialnih razlogov določijo v korist končnega potro�nika nižje stopnje ali celo oprostitve z morebitnim vračilom davkov, plačanih v predhodni fazi, kolikor ti ukrepi skupno nimajo večjega učinka kot olaj�ave, ki se uporabljajo v trenutnem sistemu.“