natgillin/translations-raw huggingface dataset:
In those circumstances, it is for the national court to conduct an examination of the nature of the various activities carried out by Securenta.
V teh okoli�činah bi moralo predložitveno sodi�če preskusiti vrsto različnih dejavnosti, ki jih opravlja družba Securenta.
In that regard, the Commission advocates the investment formula, which needs, however, to be sufficiently finely adjusted as to reflect economic reality.
Glede tega se Komisija zavzema za uporabo investicijskega ključa, ki bi moral zadosti odražati gospodarsko stvarnost.
The first question
Prvo vpra�anje
By its first question, the national court seeks to ascertain how, in the case of a taxpayer who carries out both economic and noneconomic activities, the right to deduct input VAT paid is to be determined.
S prvim vpra�anjem predložitveno sodi�če spra�uje, kako je treba določiti pravico do odbitka vstopnega DDV v primeru, ko davčni zavezanec opravlja hkrati gospodarske in negospodarske dejavnosti.
In order to reply to that question, it should first be recalled that the right to deduct is an integral part of the VAT scheme which in principle may not be limited and which
Za odgovor na vpra�anje je treba najprej spomniti, da je pravica do odbitka sestavni del sistema DDV, ki je načeloma ni mogoče omejiti in ki se uporabi za vse davke, ki
The rules governing deduction introduced by the Sixth Directive are meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities.
Namen sistema odbitkov je namreč podjetnika v celoti razbremeniti bremena DDV, ki ga je dolžan ali ki ga je plačal v okviru vseh svojih gospodarskih dejavnosti.
It is apparent from the information supplied by the national court that Securenta carries out three types of activity: (i) noneconomic activities, which do not fall within the scope of the Sixth Directive; (ii) economic activities, which as such fall within the scope of that directive but are exempt from VAT; and (iii) taxed economic activities.
Iz navedb predložitvenega sodi�ča izhaja, da družba Securenta izvaja tri vrste dejavnosti, in sicer, prvič, negospodarske dejavnosti, za katere se Šesta direktiva o DDV ne uporablja, drugič, gospodarske dejavnosti, za katere se sicer uporablja ta direktiva, vendar so opro�čene DDV, in, tretjič, obdavčljive gospodarske dejavnosti.
The question therefore arises, in that context, whether — and, if so, to what extent — such a taxable person has the right to deduct input VAT relating to expenditure which is not attributable to specific output transactions.
V teh okoli�činah se torej zastavlja vpra�anje, ali in – glede na posamičen primer – v kolik�nem obsegu je tak davčni zavezanec upravičen odbiti vstopni DDV, ki je bil odmerjen na stro�ke, ki jih ni mogoče pripisati določenim izstopnim dejavnostim.
In those circumstances, the input VAT paid in relation to the expenditure connected with the issue of shares or atypical silent partnerships can give rise to the right to deduct only if the capital thus acquired was used in connection with the economic activities of the person concerned.
V teh okoli�činah je lahko vstopni DDV, ki je bil odmerjen na stro�ke, povezane z izdajo delnic in atipičnih tihih deležev, odbiten le, če je bil tako pridobljeni kapital razporejen na gospodarske dejavnosti zadevne osebe.
The Court has held that the deductions scheme laid down by the Sixth Directive relates to all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see Gabalfrisa and Others, paragraph 44; Case C-98/98 Midland Bank [2000] ECR I-4177, paragraph 19; and Abbey National, paragraph 24).
Sodi�če je namreč odločilo, da se sistem odbitkov, ki ga je uvedla Šesta direktiva, nana�a na vse gospodarske dejavnosti davčnega zavezanca, ne glede na namene ali rezultate teh dejavnosti, če so slednje načelno same predmet DDV (glej zgoraj navedeno sodbo Gabalfrisa, točka 44; sodbo z dne 8. junija 2000 v zadevi Midland Bank, C-98/98, Recueil, str. I-4177, točka 19, in zgoraj navedeno sodbo Abbey National, točka 24).
In the main proceedings, as the national court has observed, the expenditure connected with supplies of services carried out in the context of the issue of shares and financial holdings was not solely attributable to downstream economic activities carried out by Securenta and was not therefore among the elements which, alone, go to make up the cost of the transactions relating to those activities.
Kot je opozorilo predložitveno sodi�če, v zadevi v glavni stvari stro�kov, povezanih s storitvami, opravljenimi v okviru izdaje delnic in kapitalskih deležev, ni bilo možno pripisati izključno gospodarskim izstopnim dejavnostim, ki jih je izvajala družba Securenta, in torej niso bile del samih sestavnih delov stro�kov transakcij, ki spadajo med te dejavnosti.
If, however, that had been the case, the supplies of services concerned would have had a direct and immediate link with the taxpayer’s economic activities (see Abbey National, paragraphs 35 and 36, and Cibo Participations, paragraph 33).
Če je nasprotno bilo tako, bi morale zadevne storitve izkazovati neposredno povezavo z gospodarskimi dejavnostmi davčnega zavezanca (glej zgoraj navedeni sodbi Abbey National, točki 35 in 36, ter Cibo Participations, točka 33).
However, it is apparent from the documents before the Court that the costs incurred by Securenta for the financial transactions at issue in the main proceedings were, at least in part, for the performance of noneconomic activities.
Vendar iz spisa, predloženega Sodi�ču, izhaja, da so bili stro�ki, ki so nastali družbi Securenta za finančne transakcije, ki so predmet spora v glavni stvari, vsaj deloma namenjeni izvajanju negospodarskih dejavnosti.
To the extent that input VAT relating to expenditure incurred by a taxpayer is connected with activities which, in view of their noneconomic nature, do not fall within the scope of the Sixth Directive, it cannot give rise to a right to deduct.
Vstopni DDV, odmerjen na stro�ke, nastale davčnemu zavezancu, ne more biti odbiten, če se nana�a na dejavnosti, za katere se glede na to, da niso gospodarske, Šesta direktiva ne uporablja.
The answer to the first question must therefore be that, where a taxpayer simultaneously carries out economic activities, taxed or exempt, and noneconomic activities outside the scope of the Sixth Directive, deduction of the VAT relating to expenditure connected with the issue of shares and atypical silent partnerships is allowed
Torej je treba na prvo vpra�anje odgovoriti, da kadar davčni zavezanec hkrati izvaja gospodarske dejavnosti, bodisi obdavčene bodisi neobdavčene, in negospodarske dejavnosti, za katere se torej ne uporablja Šesta direktiva, se odbitek DDV, odmerjen na stro�ke, povezane z izdajo delnic in atipičnih tihih deležev, dovoli samo,
SECURENTA only to the extent that that expenditure is attributable to the taxpayer’s economic activity within the meaning of Article 2(1) of that directive.
SECURENTA če se lahko ti stro�ki pripi�ejo gospodarski dejavnosti davčnega zavezanca v smislu člena 2(1) Šeste direktive.
By its second question, the national Court seeks to ascertain whether, on the assumption that deduction of input VAT is allowed only to the extent that the expenditure incurred by the taxpayer is attributable to economic activities, apportionment of the input tax between economic activity and noneconomic activity should be carried out in accordance with an investment formula or — where Article 17(5) of the Sixth Directive applies mutatis mutandis — a transaction formula.
Z drugim vpra�anjem predložitveno sodi�če spra�uje, ali je treba – če se odbitek vstopnega DDV dovoli samo, če se ti stro�ki, nastali davčnemu zavezancu, lahko pripi�ejo gospodarskim dejavnostim – za razdelitev zneskov DDV, odmerjenih na te stro�ke, uporabiti investicijski ključ ali pa v primeru analogne uporabe člena 17(5) Šeste direktive DDV ključ po prometu.
In order to reply to that question, it should be noted that the provisions of the Sixth Directive do not include rules relating to the methods or criteria which the Member States are required to apply when adopting provisions permitting the apportionment of input VAT paid according to whether the relevant expenditure relates to economic activities or to noneconomic activities.
Za odgovor na to vpra�anje je treba pojasniti, da določbe Šeste direktive ne vsebujejo pravil o metodah ali merilih, ki jih morajo uporabiti države članice pri sprejemanju določb, ki dopu�čajo razdelitev vstopnih zneskov DDV, glede na to, ali se ustrezni stro�ki nana�ajo na gospodarske ali negospodarske dejavnosti.
As the Commission has noted, the rules set out in Articles 17(5) and 19 of the Sixth Directive relate to input VAT on expenditure connected exclusively with economic activities, and distinguish between economic activities which are taxed and give rise to the right to deduct and those which are exempt and do not give rise to such a right.
Kot je pripomnila Komisija, se namreč pravila iz člena 17(5) in 19 Šeste direktive nana�ajo na vstopni DDV, ki je odmerjen na stro�ke, ki se navezujejo izključno na gospodarske dejavnosti, ker navedene dejavnosti razdelijo na obdavčene, ki so odbitne, in tiste opro�čene davka, ki niso odbitne.
In those circumstances, and so that taxpayers can make the necessary calculations, it is for the Member States to establish methods and criteria appropriate to that aim and consistent with the principles underlying the common system of VAT.
V teh okoli�činah in da lahko davčni zavezanci opravijo potrebne izračune, morajo države članice ob upo�tevanju načel, na katerih temelji skupni sistem DDV, uvesti v ta namen primerne metode in merila.
In that regard, the Court has held that, where the Sixth Directive does not contain the guidance necessary for such precise calculations, the Member States are required to exercise that power, having regard to the aims and broad logic of the Directive (see, to that effect, Case C-72/05 Wollny [2006] ECR I-8297, paragraph 28).
Glede tega je Sodi�če odločilo, da morajo države članice, ker v Šesti direktivi ni potrebnih kazalcev za take �tevilčne določitve, to pooblastilo izvr�evati ob upo�tevanju cilja in sistematike te direktive (glej v tem smislu sodbo z dne 14. septembra 2006 v zadevi Wollny, C-72/05, ZOdl., str. I-8297, točka 28).
In particular, and as the Advocate General noted in point 47 of his Opinion, the measures which the Member States are required to adopt in that regard must comply with the principle of fiscal neutrality on which the common system of VAT is based.
Zlasti in kot je v točki 47 sklepnih predlogov navedel generalni pravobranilec, morajo ukrepi, ki jih glede tega sprejmejo države članice, upo�tevati načelo davčne nevtralnosti, na katerem temelji skupni sistem DDV.
Accordingly, the Member States must exercise their discretion in such a way as to ensure that deduction is made only for that part of the VAT proportional to the amount relating to transactions giving rise to the right to deduct.
Zato morajo države članice svojo diskrecijsko pravico izvajati tako, da zagotovijo, da se odbije le del DDV, ki je sorazmeren znesku, ki se nana�a na transakcije, katerih davek je odbiten.
They must therefore ensure that the calculation of the proportion of economic activities to noneconomic activities objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.
Zagotoviti morajo torej, da izračun deleža med gospodarskimi in negospodarskimi dejavnostmi objektivno odraža dejanski del vstopnih stro�kov, ki se pripi�ejo tema dejavnostima.
It is appropriate to add that, when exercising that discretion, the Member States have the right to apply, as necessary, an investment formula or a transaction formula or any other appropriate formula, without being required to restrict themselves to only one of those methods.
Treba je dodati, da lahko v okviru izvajanja tega pooblastila države članice uporabijo, odvisno od primera, bodisi investicijski ključ bodisi ključ po prometu ali pa celo katerikoli drug primeren ključ, pri čemer se jim ni treba omejiti na samo eno od teh metod.
The answer to the second question must therefore be that the determination of the methods and criteria for apportioning input VAT between economic and noneconomic activities within the meaning of the Sixth Directive is in the discretion of the Member States who, when exercising that discretion, must have regard to the aims and broad logic of the Directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.
Na drugo vpra�anje je torej treba odgovoriti, da je določitev metod in meril razdelitve zneskov vstopnega DDV med gospodarske in negospodarske dejavnosti v smislu Šeste direktive predmet diskrecijske pravice držav članic, ki morajo pri izvajanju tega pooblastila upo�tevati cilj in sistematiko Šeste direktive in na tej podlagi predvideti način izračunavanja, ki objektivno odraža dejanski del vstopnih stro�kov, ki se pripi�ejo tema dejavnostima.
Where a taxpayer simultaneously carries out economic activities, taxed or exempt, and noneconomic activities outside the scope of 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
Kadar davčni zavezanec hkrati izvaja gospodarske dejavnosti, bodisi obdavčene bodisi oproščene, in negospodarske dejavnosti, za katere se ne uporablja Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na
2008 — CASE C-437/06 added tax: uniform basis of assessment, deduction of the VAT relating to expenditure connected with the issue of shares and atypical silent partnerships is allowed only to the extent that that expenditure is attributable to the taxpayer’s economic activity within the meaning of Article 2(1) of that directive.
2008 – ZADEVA C-437/06 dodano vrednost: enotna osnova za odmero, se odbitek davka na dodano vrednost, odmerjen na stroške, povezane z izdajo delnic in atipičnih tihih deležev, dovoli samo, če se lahko ti stroški pripišejo gospodarski dejavnosti davčnega zavezanca v smislu člena 2(1) navedene direktive.
The determination of the methods and criteria for apportioning input VAT between economic and noneconomic activities within the meaning of the Sixth Directive is in the discretion of the Member States who, when exercising that discretion, must have regard to the aims and broad logic of that directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.
Določitev metod in meril razdelitve zneskov vstopnega davka na dodano vrednost med gospodarske in negospodarske dejavnosti v smislu Šeste direktive je predmet diskrecijske pravice držav članic, ki morajo pri izvajanju tega pooblastila upoštevati cilj in sistematiko navedene direktive in na tej podlagi predvideti način izračunavanja, ki objektivno odraža dejanski del vstopnih stroškov, ki se pripišejo tema dejavnostima.
Case C-78/07
Zadeva C-78/07
Judgment of the Court (Seventh Chamber), 13 March 2008 . . . . . . .
Sodba Sodi�ča (sedmi senat) z dne 13. marca 2008 . . . . . . . . . . . . . .
Agriculture — Common agricultural policy — Structural reform — Improving the efficiency of agricultural structures
Kmetijstvo – Skupna kmetijska politika – Reforma struktur – Izboljšanje učinkovitosti kmetijskih struktur
SUMMARY — CASE C-78/07 farmer is in receipt of a pension, in particular, a length-of-service pension.
POVZETEK – ZADEVA C-78/07 prejema pokojnino, zlasti pokojnino za določeno doseženo delovno dobo.
Articles 17 and 18 of Regulation No 950/97 on improving the efficiency of agricultural structures confer on Member States the right to grant a compensatory allowance to a farmer who fulfils the conditions laid down in those articles.
Člena 17 in 18 Uredbe �t. 950/97 o izbolj�anju učinkovitosti kmetijskih struktur dajeta državam članicam pravico, da kmetovalcem, ki izpolnjujejo pogoje, določene v teh členih, dodelijo nadomestilo.
However, those articles do not preclude a Member State from refusing payment of such an allowance where that
Vendar ta člena ne nasprotujeta temu, da država članica zavrne plačilo takega nadomestila, kadar kmetovalec
(see para. 23, operative part)
(Glej točko 23 in izrek.)
13 March 2008 *
SODBA SODIŠČA (sedmi senat) z dne 13. marca 2008 *
REFERENCE for a preliminary ruling under Article 234 EC from the Consiglio di Giustizia amministrativa per la Regione siciliana (Italy), made by decision of 18 May 2006, received at the Court on 13 February 2007, in the proceedings
V zadevi C-78/07, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Consiglio di Giustizia amministrativa per la Regione siciliana (Italija) z odločbo z dne 18. maja 2006, ki je prispela na Sodi�če 13. februarja 2007, v postopku
2008 — CASE C-78/07
2008 – ZADEVA C-78/07
— the Commission of the European Communities, by C. Cattabriga, acting as Agent, having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
– za Komisijo Evropskih skupnosti C. Cattabriga, zastopnica, na podlagi sklepa, sprejetega po opredelitvi generalnega pravobranilca, da bo v zadevi razsojeno brez sklepnih predlogov,
VALVO gives the following
VALVO izreka naslednjo
This reference for a preliminary ruling concerns the interpretation of Articles 17 and 18 of Council Regulation (EC) No 950/97 of 20 May 1997 on improving the efficiency of agricultural structures (OJ 1997 L 142, p. 1).
Predlog za sprejetje predhodne odločbe se nana�a na razlago členov 17 in 18 Uredbe Sveta (ES) �t. 950/97 z dne 20. maja 1997 o izbolj�anju učinkovitosti kmetijskih struktur (UL L 142, str. 1).
The reference has been made in the course of proceedings between Mr Valvo, on the one hand, and the Ispettorato Provinciale dell’Agricoltura di Enna (Agricultural Inspection Service for Enna), the Assessorato all’agricoltura e foreste della regione Sicilia (Regional Ministry of Agriculture and Forestry for the Region of Sicily) and the Régione Sicilia, on the other, concerning the Agricultural Inspection Service’s refusal of Mr Valvo’s applications for compensatory allowances for the years 1996 to 1998.
Ta predlog je bil vložen v okviru spora med D. Valvom in Ispettorato Provinciale dell’Agricoltura di Enna (kmetijska in�pekcijska služba pokrajine Enna), Assessorato all’agricoltura e foreste della Regione Sicilia (ministrstvo za kmetijstvo in gozdarstvo dežele Sicilije) ter Regione Sicilia, ker je navedena in�pekcijska služba zavrnila njegove vloge za nadomestilo za obdobje od leta 1996 do 1998.
In the course of the years 1996 to 1998 the payment of a compensatory allowance in less-favoured agricultural regions was governed, originally, by Council Regulation (EEC) No 2328/91 of 15 July 1991 on improving the efficiency of agriculture structures (OJ 1991 L 218, p.
Od leta 1996 do leta 1998 je izplačilo nadomestila na območjih z omejenimi možnostmi za kmetijsko dejavnost najprej urejala Uredba Sveta (EGS) �t. 2328/91 z dne 15. julija 1991 o izbolj�anju učinkovitosti kmetijskih struktur (UL L 218, str.
1), as amended by Council Regulation (EC) No 3669/93 of
1), kot je bila spremenjena z Uredbo Sveta (ES) �t.
Those articles provide:
V navedenih členih je določeno:
In order to ensure the continuation of farming, thereby maintaining a minimum population level or conserving the countryside in certain less-favoured areas, the list of which is determined in accordance with the procedure laid down in Article 21, Member States may introduce an aid scheme to encourage farming and to raise incomes in these areas.
Države članice lahko, da bi zagotovile nadaljevanje kmetijske dejavnosti in tako vzdrževale minimalno naseljenost ter ohranile kmetijska zemlji�ča v določenih območjih z omejenimi možnostmi, katerih seznam je določen v skladu s postopkom iz člena 21, vzpostavijo program pomoči za spodbujanje kmetijske dejavnosti in izbolj�anje dohodka kmetovalcev na teh območjih.
The application of the measures provided for in this scheme should take into account the situation and development objectives particular to each region.
Pri izvedbi ukrepov, določenih v tem programu, je treba upo�tevati položaj in cilje razvoja, značilne za vsako od dežel.
In the areas referred to in paragraph 1, Member States may grant an annual compensatory allowance to assist farming activities, such allowance to be fixed according to the permanent natural handicaps.
Države članice lahko na območjih iz prvega odstavka za kmetijske dejavnosti dodelijo letno nadomestilo, ki se določi ob upo�tevanju stalnih naravnih ovir.
Member States may grant compensatory allowances to farmers who work at least three hectares of usable agricultural area (UAA) and who undertake to pursue a farming activity in accordance with the aims of Article 17 for at least five years from the first payment of a compensatory allowance; where a farmer gives up farming and the area concerned continues to be worked, he may be released from such undertaking; he shall be released from such undertaking in cases of force majeure, for example where his property is compulsorily purchased or purchased in the public interest; in addition, farmers in receipt of a retirement or early-retirement pension shall be released from such undertaking.
Države članice lahko nadomestilo dodelijo kmetovalcem, ki pridelujejo vsaj na treh hektarjih kmetijskega zemlji�ča v uporabi (KZU) in ki se zavezujejo, da bodo kmetijsko dejavnost v skladu s cilji iz člena 17 opravljali najmanj pet let od prvega izplačila nadomestila. Kmetovalec je lahko opro�čen te obveznosti, če preneha opravljati kmetijsko dejavnost in je pridelovanje na zadevnih zemlji�čih �e naprej zagotovljeno; te obveznosti je opro�čen v primeru vi�je sile in zlasti v primeru razlastitve ali nakupa v javnem interesu; poleg tega je kmetovalec opro�čen, če prejema starostno pokojnino ali predčasno pokojnino.
However, in the Italian Mezzogiorno region, including the islands, in the regions in the French overseas departments and in the Greek, Portuguese and Spanish regions, the minimum UAA per holding shall be two hectares.
V italijanski regiji Mezzogiorno, vključno z otoki, v francoskih čezmorskih območjih ter �panskih, gr�kih in portugalskih regijah je določeno minimalno kmetijsko zemlji�če v uporabi dveh hektarov.
Member States may lay down additional or limiting conditions for the grant of the compensatory allowance, including conditions which encourage the use of practices compatible with the need to safeguard the environment and preserve the countryside.
Države članice lahko določijo dodatne pogoje ali omejitve za dodelitev nadomestila, vključno s pogoji, s katerimi se spodbuja praksa, združljiva z zahtevami varstva okolja in ohranjanja podeželja.
Expenditure in respect of the compensatory allowances shall not be eligible for part-financing by the [European Agricultural Guidance and Guarantee] Fund where the farmer is in receipt of a retirement or early-retirement pension.
[Evropski kmetijski usmerjevalni in jamstveni] sklad ne sofinancira izdatkov v zvezi z nadomestilom, kadar kmetovalec prejema starostno pokojnino ali predčasno pokojnino.
The granting of a compensatory allowance which exceeds the limits or fails to satisfy the conditions laid down in this Title shall be prohibited.
Ni dovoljeno dodeliti nadomestila, s katerim bi se prekoračile omejitve ali za katerega niso izpolnjeni pogoji, določeni v tem Naslovu.
The Community Law provisions on compensatory allowances were transposed into the law applicable in the Region of Sicily by the multifund operational programme (MOP 2) (Official Journal of the Region of Sicily of 13 January 1996) (‘the operational programme’).
Določbe Skupnosti na področju nadomestil se bile v pravo, ki se uporablja v deželi Sicilija, prenesene s Programma operativo plurifondo (POP 2) (Gazzetta ufficiale della Regione Sicilia z dne 13. januarja 1996, v nadaljevanju: operativni program).