natgillin/translations-raw huggingface dataset:
Court of Justice the national court can uphold the action although the consumer did not plead that the clause was unfair before the arbitrator.
Sodišče ki vključuje elemente, ki niso v neposredni zvezi z dobavami blaga ali opravljenimi storitvami kot takimi. IRAP torej v nasprotju z DDV ni v nesorazmerju s ceno dobavljenega blaga ali opravljenih storitev.
The Court held that Directive 93/13/EEC is to be interpreted as meaning that a national court must determine whether the arbitration agreement is void and annul the award where the agreement contains an unfair term, even though the consumer has not pleaded that invalidity in the course of the arbitration proceedings, but only in the course of the action for annulment.
Dalje je Sodišče izpostavilo, da vsi davčni zavezanci nimajo možnosti, da bi prevalili, ali v celoti prevalili zadevno davčno breme, tako da ta davek ni zasnovan, da bi se prevalil na končnega potrošnika, medtem ko DDV bremeni le končnega potrošnika in je popolnoma nevtralen do davčnih zavezancev, vpletenih v proizvodnem in distribucijskem procesu pred fazo dokončne obdavčitve, ne glede na število opravljenih transakcij.
So far as concerns copyright and related rights, in Case C-306/05 SGAE (judgment of 7 December 2006, not yet published in the ECR), the Court explained the concept of ‘communication to the public’ within the meaning of Article 3(1) of Directive 2001/29/EC 32, which establishes the exclusive right for authors to authorise or prohibit such communication of their works.
Direktiva 93/104 o določenih vidikih organizacije delovnega časa je bila središče treh zadev, medtem ko je bila prepoved diskriminacije med delavci in delavkami vsebina četrte zadeve35, okvirni sporazum o delu za določen čas pa predmet pete zadeve.
Interpreting the provision in question of Directive 2001/29/EC in the light of the international law to which the directive is intended to give eect at Community level, in the case in point the Berne Convention for the Protection of Literary and ArtisticWorks of 24 July 1971 and the World Intellectual Property Organisation (WIPO) Copyright Treaty of 20 December 1996, the Court adopted a global approach.
I-3423) je bilo Sodišču zastavljeno vprašanje, ali je možnost plačila neizrabljenih dni minimalnega letnega dopusta, ki so bili sešteti v prejšnjih letih, v nasprotju s členom 7(2) Direktive 93/104.
It observed that the potential television viewers of the works are not only customers in rooms and customers present in other areas of the hotel where a television set is available, but also the hotel’s successive customers.This amounts to a large number of persons, who must be considered to be a public within the meaning of Directive 2001/19/EC.
Presodilo je, da je to določbo treba razlagati tako, da nasprotuje temu, da nacionalna določba med trajanjem pogodbe o zaposlitvi ponuja možnost, da se letni dopust v smislu člena 7(1) navedene direktive, ki ni bil izrabljen v določenem letu, v naslednjem letu nadomesti z denarnim nadomestilom.
The Court accordingly held that, while the installation of television sets in hotel rooms does not in itself constitute a communication to the public, on the other hand the distribution of a signal by means of those television sets by the hotel to customers is such a communication.
Sodišče je namreč odločilo, da je treba pravico do plačanega letnega dopusta vsakega delavca šteti za zlasti pomembno načelo socialnega prava Skupnosti, od katerega so odstopanja mogoča in ki ga morajo pristojni nacionalni organi izvajati samo v mejah, izrecno navedenih v sami direktivi.
In addition, the private nature of the rooms is not material.
Ta direktiva zajema pravilo, na podlagi katerega lahko delavec izkoristi dejanski počitek v skrbi po učinkoviti zaščiti svoje varnosti in zdravja, ker njen člen 7(2) omogoča, da se minimalni letni dopust nadomesti z denarnim nadomestilom le ob prenehanju delovnega razmerja.
In the field of trade mark law, Case C-108/05 Bovemij Verzekeringen (judgment of 7 September 2006, not yet published in the ECR) is to be noted.
Sodišče se je v zadevah Robinson-Steele in drugi (sodba z dne 16. marca 2006, C-131/04 in C-257/04, ZOdl., str.
This judgment explains which territory must be taken into account in order to assess whether a sign has acquired a distinctive character through use, within the meaning of Article 3(3) of Directive 89/104/EEC 33, in a Member State or in a group of Member States which have common legislation on trade marks, such as, as in the case in point, Benelux (which is treated like a Member State under the Court’s case-law).
I-2531) izreklo o tem, ali je regres za letni dopust, ki je v skladu z lokalno kolektivno pogodbo sestavljen iz dela plače, ki je delavcu izplačana iz naslova opravljenega dela, ne da bi delavec iz tega naslova poleg plačila za opravljeno delo prejel dodatno plačilo, v skladu s členom 7(1) Direktive 93/104.
The Court held that, in order to assess whether the grounds for refusal listed in Article 3(1)(b) to (d) of that directive must be disregarded because of the acquisition of distinctive character through use under Article 3(3), only the situation prevailing in the part of the territory of the Member State concerned where the
Sodišče je jasno ugotovilo, da člen 7 navedene direktive nasprotuje temu, da je regres za minimalni letni dopust v smislu te določbe izplačan obročno med ustreznim enoletnim delom in izplačan skupaj s plačilom za opravljeno delo in ni izplačan iz naslova določenega obdobja, v katerem je delavec dejansko vzel dopust.
Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society (OJ L 167, 22.6.2001, p. 10).
V zadevi Komisija proti Združenemu kraljestvu (sodba z dne 7. septembra 2006, C-484/04, še neobjavljena v ZOdl.) je Sodišče odločilo v postopku tožbe zaradi neizpolnitve obveznosti.
First Council Directive 89/104/EEC of 21 December 1988 to approximate the laws of the Member States relating to trade marks (OJ L 40, 11.2.1989, p. 1).
Direktiva Sveta 93/104/ES z dne 23. novembra 1993 o določenih vidikih organizacije delovnega časa (UL L 307, str. 18), kot je bila spremenjena z Direktivo 2000/34 z dne 22. junija 2000 (UL L 195, str. 41).
Consequently, in order for the exception to the grounds for refusal which is laid down in Article 3(3) to apply, the trade mark must have acquired distinctive character through use throughout the part of the territory of the Member State or throughout the part of the territory of Benelux in which there exists a ground for refusal.
Država članica na podlagi Direktive 93/104, ki je bila spremenjena z Direktivo 2003/34, ne izpolni obveznosti, če za delavce, pri katerih zaradi posebnih značilnosti izvajane dejavnosti dolžina delovnega časa ni odmerjena ali vnaprej določena ali jo lahko določijo delavci sami, uporabi odstopanje od določenih pravil o pravici do počitka, in če ne sprejme ukrepov, potrebnih za izvajanje pravic do dnevnega in tedenskega počitka delavcev.
In addition, where a mark is composed of one or more words of an ocial language of the Member State concerned and the ground for refusal exists only in one of the linguistic areas of that Member State, it must be established that the mark has acquired distinctive character through use throughout that linguistic area.
Polni učinek pravic, ki jih delavcem podeljuje navedena direktiva, nujno obsega obveznost držav članic, da zagotovijo spoštovanje pravice do dejanskega počitka.
Thus, since the sign at issue in the case (EUROPOLIS) included a Dutch word (polis), it was necessary to take into account the part of Benelux where Dutch is spoken.
Država članica, ki po prenosu določa pravico do počitka delavcev in ki v smernicah v zvezi z uresničevanjem omenjenih pravic, naslovljenih na delodajalce in delavce, navaja, da delodajalec vendarle ni dolžan paziti na to, da delavci dejansko uživajo te pravice, ne zagotavlja spoštovanja minimalnih pravil iz iste direktive in njenega bistvenega cilja.
In this field, one case concerned the prohibition on discriminatory internal taxation and three concerned the Community value added tax regime.
Te smernice lahko s tem, da dopuščajo razlago, da čeprav delodajalci delavcem ne morejo preprečiti tega počitka, niso zavezani ukrepati v smeri, da bi delavci tako pravico dejansko izvršili, odvzamejo bistvo pravicam, ki jih določata člena 3 in 5 navedene direktive, in niso skladne z namenom te direktive, v skladu s katero je minimalni čas počitka nujno potreben za zaščito varnosti in zdravja delavcev.
In Joined Cases C-290/05 and C-333/05 Nádasdi (judgment of 5 October 2006, not yet published in the ECR), the Court found Hungarian registration duty to be incompatible with Community law in that it is applied to used vehicles imported from other Member States without account being taken of their depreciation in value and therefore taxes them more heavily than similar used vehicles already registered in Hungary, which have borne the duty on first registration.
V zadevi Cadman (sodba z dne 3. oktobra 2006, C-17/05, še neobjavljena v ZOdl.) je Sodišče podalo razlago člena 141 ES in natančneje opredelilo sodbo Danfoss (sodba z dne 17. oktobra 1989, 109/88, Recueil, str. 3199) po navedbi, da lahko uporaba merila delovne dobe povzroči slabše obravnavanje delavk kot delavcev, in ugotovilo, da delodajalcu ni treba posebej utemeljiti uporabe tega merila.
Examining the duty at issue in the light of the prohibition, laid down in Article 90 EC, on internal taxation that discriminates against products from other Member States, the Court compared the eects of the duty in respect of a used vehicle imported from another Member State with the eects on a similar vehicle from Hungary.
Sodišče je potrdilo, da ker je merilo delovne dobe na splošno ustrezno za dosego legitimnega cilja, da se nagradijo pridobljene izkušnje, ki delavcu omogočajo boljše izvajanje njegovih nalog, v primeru uporabe tega merila pri določitvi plačil za enako delo ali za delo enake vrednosti pride do razlik med delavkami in delavci, ki se jih primerja, delodajalcu ni treba posebej dokazati, da je uporaba tega merila glede zadevnega delovnega mesta ustrezna za dosego navedenega cilja, razen če delavec predloži dokaze, ki lahko v zvezi s tem vzbudijo resen dvom.
It stated that the vehicle from Hungary, upon which the duty is paid when it is new, loses with time part of its market value and the amount of the duty included in the residual value diminishes proportionately.
Delodajalec mora potemtakem dokazati, da to, kar velja na splošno, in sicer da se z delovno dobo povečujejo izkušnje in da le-te delavcu omogočajo boljše izvajanje nalog, velja tudi v primeru obravnavnega delovnega mesta.
By contrast, a vehicle of the same model, age, mileage and other characteristics, bought second-hand in another Member State, is subject to the duty without its being reduced in proportion to the vehicle’s depreciation, so that the vehicle is taxed more heavily.
Če je za določitev plačila uporabljen sistem razvrščanja delovnih mest, ki temelji na oceni dela, ki ga je treba opraviti, ni treba dokazati, da je posamezen delavec v upoštevnem obdobju pridobil izkušnje, ki mu omogočajo boljše opravljanje njegovega dela.
The Court concluded that Article 90 EC requires account to be taken of the depreciation of used vehicles subject to the duty.
Nasprotno, treba je objektivno upoštevati naravo dela, ki ga je treba opraviti.
In Case C-415/04 Stichting Kinderopvang Enschede [2006] ECR I-1385, the Court was required to rule on the exemption from value added tax (‘VAT’) of the activities in the general interest referred to in Article 13A(1)(g) and (h) of Sixth Directive 77/388/EEC 34, namely activities closely linked to welfare and social security work and to the protection of children or young people.
V zadevi Adeneler in drugi (sodba z dne 4. julija 2006, C-212/04, še neobjavljena v ZOdl.) je bilo Sodišče pozvano, naj poda razlago določb 1 in 5 Okvirnega sporazuma o delu za določen čas, sklenjenega 18. marca 1999, ki je v prilogi k Direktivi 1999/70/ES o okvirnem sporazumu o delu za določen čas, sklenjenem med ETUC, UNICE in CEEP36.
The case in point concerned services supplied by a non-prot-making organisation operating as an intermediary between persons seeking, and persons oering, a childcare service. The Court held that exemption of such an activity from VAT is subject to three conditions, it being for the national courts to establish whether they are met.
Na podlagi ugotovitve, da navedeni okvirni sporazum ne določa splošne obveznosti držav članic, da predvidijo spremembo pogodb o zaposlitvi za določen čas v pogodbe o zaposlitvi za nedoločen čas, je Sodišče presodilo, da je veriženje pogodb o zaposlitvi za določen čas, ki bi temeljilo zgolj na okoliščini, da je tako veriženje predvideno s splošno zakonsko ali podzakonsko določbo države članice, v nasprotju z določbo 5, točka 1(a), okvirnega sporazuma.
First, the childcare service provided by the host parents, as the main transaction to which the organisation’s activity is closely linked, must itself meet the conditions for exemption, in
Nasprotno pojem „objektivni razlogi“ v smislu navedene določbe, ki
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 L 145, 13.6.1977, p.
Direktiva Sveta 1999/70/ES z dne 28. junija 1999 okvirnem sporazumu o delu za določen čas, sklenjenem med ETUC, UNICE in CEEP (UL L 175, str. 43).
Court of Justice particular the requirement that the service provider must full the criterion of‘charitable’.
Enako so v nasprotju s tem sporazumom nacionalni predpisi, ki določajo, da zgolj pogodbe o zaposlitvi ali delovna razmerja za določen čas, med katerimi časovni presledek ni daljši od 20 delovnih dni, štejejo za „zaporedna“ v smislu navedene določbe.
Second, the services supplied by the organisation in question as an intermediary must be essential to the childcare service, in the sense that the eect of the selection and training of the host parents by the organisation must be to render the childcare service of such a nature or quality that it would be impossible to obtain a service of the same value without the assistance of that intermediary.
Taka določba je škodljiva za pomen, namen in polni učinek okvirnega sporazuma, ker dovoljuje negotovo zaposlovanje delavcev za nekaj let, ker naj v praksi delavec največkrat ne bi imel druge izbire, kot da v okviru verige pogodb, ki so ga vezale na delodajalca, sprejme prekinitve 20 delovnih dni.
Finally, the basic purpose of the intermediary services must not be to obtain additional income by carrying out transactions which are in direct competition with those of commercial enterprises liable for VAT.
Nazadnje navedeni sporazum nasprotuje uporabi nacionalnih predpisov, ki samo v javnem sektorju absolutno prepovedujejo, da bi zaporedne pogodbe o zaposlitvi za določen čas, ki so imele dejansko namen pokriti„stalne in trajne potrebe“ delodajalca in ki jih je treba šteti za zlorabe, prešle v pogodbe o zaposlitvi za nedoločen čas.
In Case C-223/03 University of Hudderseld [2006] ECR I-1751 and Case C-255/02 Halifax and Others [2006] ECR I-1609, the Court stated that transactions constitute supplies of goods or services and an economic activity within the meaning of the Sixth Directive provided that they satisfy the objective criteria on which those concepts are based.
Sodišče je na tem področju moralo razložiti Bruseljsko konvencijo iz leta 1968 in Uredbo št. 1346/2000 o postopkih v primeru insolventnosti.
Save for cases of tax evasion, the question whether the transaction concerned is carried out with the sole aim of obtaining a tax advantage is entirely irrelevant.The questions asked in Halifax and Others enabled the Court to add, however, that the principle prohibiting abusive practices, understood in the sense of transactions carried out not in the context of normal commercial operations but solely for the purpose of wrongfully obtaining advantages provided for by Community law, also applies in the field of VAT.
V okviru Protokola z dne 3. junija 1971 glede razlage Sodišča Konvencije z dne 27. septembra 1968 o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah37 se je Sodišče izreklo o obsegu pravila o izključni pristojnosti, ki je določeno v členu 16, točka 4, v zvezi s spori zaradi registracije ali veljavnosti patenta.
Consequently, a taxable person cannot deduct input VAT where the transactions from which that right derives constitute an abusive practice. The Court explained that in the sphere of VAT two conditions must be met in order for there to be an abusive practice.
V zadevi GAT (sodba z dne 13. julija 2006, C-4/03, še neobjavljena v ZOdl.) je Sodišče odločalo o vprašanju, ali se pristojnost sodišča države pogodbenice, v kateri je bila prijava za deponiranje oziroma registracijo vložena, se je izvedla ali se je na podlagi mednarodne konvencije štela za izvedeno, nanaša na vse spore zaradi registracije ali veljavnosti patenta, ne glede na to, ali je bilo vprašanje postavljeno s tožbo ali z ugovorom, ali pa samo na spore, v katerih je bilo vprašanje postavljeno s tožbo.
First, the transactions concerned, notwithstanding formal application of the conditions laid down in the Sixth Directive and the national legislation transposing it, must result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions.
V smislu teleološke razlage člena 16, točka 4, navedene konvencije je Sodišče sklenilo, da se mora izključna pristojnost, ki jo predpisuje ta določba, uporabljati ne glede na procesni okvir, v katerem se postavi vprašanje registracije ali veljavnosti patenta, bodisi da gre za tožbo ali ugovor bodisi da se to vprašanje postavi ob uvedbi postopka ali v njegovi poznejši fazi.
Second, it must also be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain a tax advantage, since the prohibition of abuse is not relevant where the economic activity carried out may have some other explanation.
Ta rešitev pravzaprav omogoča zagotovilo, da se obveznost določenega pravila o pristojnosti ne obide, da se ohrani predvidljivost pravil o pristojnosti, določenih s Konvencijo, in da se izključi nevarnost nasprotujočih si sodnih odločb.
In this context a third judgment, in Case C-419/02 BUPA Hospitals and Goldsborough Developments [2006] ECR I-1685, may also be noted.
V zadevi Eurofood IFSC (sodba z dne 2. maja 2006, C-341/04, ZOdl., str.
Here the Court held that the second subparagraph of Article 10(2) of the Sixth Directive, which provides that, where a payment is made on account, the VAT becomes chargeable without the supply having yet been made, does not apply to payments on account of supplies of goods or services that have not yet been clearly identied.
I-3813) je Sodišče podalo pomembne napotke v zvezi z Uredbo št. 1346/2000 o postopkih v primeru insolventnosti38.
In Case C-475/03 Banca popolare di Cremona (judgment of 3 October 2006, not yet published in the ECR), the Court held the Italian regional tax on productive activities (IRAP) to be compatible with Sixth Directive 77/388/EEC, in particular with Article 33 of the directive which prohibits the Member States from introducing or retaining tax regimes which are in the nature of turnover taxes.
Sodišče je v njej predvsem pojasnilo pojem „center glavnih interesov“ dolžnika, ki določa pristojnost sodišč za uvedbo postopkov v primeru insolventnosti in ki se pri družbi domneva, da je to registrirani sedež, dokler se ne dokaže nasprotno.
In reaching this conclusion, the Court compared the characteristics of IRAP with those of VAT.
Če imata družba mati in njena hčerinska družba registriran sedež v dveh različnih državah članicah,
Next, the Court observed that not all taxable persons have the possibility of passing on the burden of the tax at
Uredba Sveta (ES) št. 1346/2000 z dne 29. maja 2000 o postopkih v primeru insolventnosti (UL L 160, str. 1).
Proceedings issue, which is therefore not intended to be passed on to the final consumer, whereas VAT taxes only the final consumer and is completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved.Thus, since IRAP does not exhibit all the essential characteristics of VAT, it does not constitute a tax that can be characterised as a turnover tax within the meaning of Article 33(1) of the Sixth Directive and that provision does not preclude its retention.
Razvoj in dejavnost se določitev središča glavnih interesov hčerinske družbe tako kaže kot posebej pomembno v ureditvi določanja pristojnosti sodišč držav članic, ki jo vzpostavlja Uredba (v tem primeru je šlo za irsko hčerinsko družbo italijanske družbe Parmalat).
Directive 93/104/EC concerning certain aspects of the organisation of working time 35 was central to three cases, while a fourth case concerned the prohibition on discrimination between male and female workers and a fifth case concerned the framework agreement on fixed-term work.
Po ugotovitvi, da v tej ureditvi obstaja posebna sodna pristojnost za vsakega dolžnika, ki je pravno ločen subjekt, je Sodišče menilo, da se za zagotovitev pravne varnosti in predvidljivosti pri določanju pristojnega sodišča domneva v korist registriranega sedeža lahko ovrže le, če je na podlagi dejstev, ki so objektivna in jih tretje osebe lahko preverijo, mogoče ugotoviti resnično stanje, ki je drugačno od tistega, ki ga odraža lokacija omenjenega registriranega sedeža.
In Case C-124/05 Federatie Nederlandse Vakbeweging [2006] ECR I-3423, the Court, which had been asked whether the possibility of redeeming days of the minimum period of annual leave which have been saved up over the course of previous years is contrary to Article 7(2) of Directive 93/104/EC, ruled that that provision must be interpreted as precluding a national provision which, during a contract of employment, permits days of annual leave, within the meaning of Article 7(1) of the directive, that are not taken in the course of a given year to be replaced by an allowance in lieu in the course of a subsequent year.
Sodišče je v tej zvezi navedlo primer družbe„poštni nabiralnik“, ki naj na ozemlju svojega sedeža ne bi opravljala nobene dejavnosti.
The entitlement of every worker to paid annual leave must be regarded as a particularly important principle of Community social law from which there can be no derogations and the implementation of which by the competent national authorities must be conned within the limits expressly laid down by the directive itself.
Nasprotno poudarja, da samo dejstvo, da družba mati, ustanovljena v drugi državi članici, nadzoruje ali lahko nadzoruje poslovne odločitve družbe, ne zadostuje, da bi se ovrgla domneva.
The directive embodies the rule that a worker must normally be entitled to actual rest, with a view to ensuring eective protection of his safety and health, since it is only where the employment relationship is terminated that Article 7(2) permits an allowance to be paid in lieu of paid annual leave.
Poleg tega je v sodbi Eurofood IFSC razsojeno, da načelo vzajemnega zaupanja izključuje, da sodišča države članice preverijo pristojnost sodišča države, v kateri je bil uveden glavni postopek v primeru insolventnosti.
In Joined Cases C-131/04 and C-257/04 Robinson-Steele and Others [2006] ECR I-2531, the Court ruled on whether the payment for minimum annual leave is compatible with Article 7(1) of Directive 93/104/EC where it takes the form, under a local collective agreement, of attribution of part of the remuneration payable to a worker for work done, without the worker receiving, in that respect, a payment additional to that for work done.
Sodišče je v dveh zadevah za sprejetje predhodne odločbe podalo razlago člena 54 Konvencije o izvajanju Schengenskega sporazuma, ki določa načelo non bis in idem v okviru policijskega in sodnega sodelovanja v kazenskih zadevah in je natančneje pojasnilo, da je pojem „ista dejanja“ treba razumeti v smislu te določbe.