natgillin/translations-raw huggingface dataset:
Article 4(5) 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 added tax: uniform basis of assessment and point 2 of Annex D thereto must be interpreted as meaning that the laying of a mains connection which consists, as in the main proceedings, in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of the supply of water, listed in that annex, so that a body governed by public law acting as a public authority is a taxable person in respect of that transaction.
Člen 4(5) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero in njeno prilogo D, točka 2, je treba razlagati tako, da spada individualna priključitev, ki zajema, kot v zadevi v postopku v glavni stvari, položitev napeljave, ki omogoča priključitev hidravlične inštalacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode iz navedene priloge, tako da ima oseba javnega prava, ki deluje kot organ oblasti, za navedeno priključitev status davčnega zavezanca.
Article 12(3)(a) of Sixth Directive 77/388 and Category 2 of Annex H thereto must be interpreted as meaning that the laying of a mains connection which consists, as in the main proceedings, in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of water supplies.
Člen 12(3)(a) Šeste direktive 77/388 in njeno prilogo H, kategorija 2, je treba razlagati tako, da spada individualna priključitev, ki zajema, kot v zadevi v postopku v glavni stvari, položitev napeljave, ki omogoča priključitev hidravlične inštalacije stavbe na fiksna vodovodna distribucijska omrežja, v okvir dobave vode.
Furthermore, Member States may apply a reduced rate of value added tax to concrete and specific aspects of water supplies, such as the laying of mains connections at issue in the main proceedings, provided that they comply with the principle of fiscal neutrality inherent in the common system of value added tax.
Poleg tega lahko države članice, pod pogojem spoštovanja načela davčne nevtralnosti, na katerem temelji skupni sistem davka na dodano vrednost, za konkretne in posebne vidike dobave vode, kot je zadevna individualna priključitev v postopku v glavni stvari, uporabijo nižjo stopnjo davka na dodano vrednost.
Case C-103/06
Zadeva C-103/06
(Reference for a preliminary ruling from the Tribunal des affaires de sécurité sociale de Paris)
(Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal des affaires de sécurité sociale de Paris)
(Social security for migrant workers — Regulation (EEC) No 1408/71 — Selfemployed workers living and working in France — General social contribution — Social Debt Repayment Contribution — Account taken of income received in another Member State and taxable in that State under a double-taxation treaty)
„Socialna varnost delavcev migrantov – Uredba (EGS) �t. 1408/71 – Samozaposleni delavci, ki stalno prebivajo in opravljajo dejavnost v Franciji – Splo�ni socialni prispevek – Prispevek za povračilo socialnega dolga – Upo�tevanje dohodkov, prejetih v drugi državi članici in obdavčljivih v tej državi, na podlagi Sporazuma o izogibanju dvojnega obdavčevanja“
Opinion of Advocate General Mengozzi delivered on 18 October 2007 . . . . .
Mengozzija, predstavljeni 18. oktobra 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I - 1855Judgment of the Court (Third Chamber), 3 April 2008 . . . . . . . . . . . .
Sodba Sodi�ča (tretji senat) z dne 3. aprila 2008 . . . . . . . . . . . . . . .
SUMMARY — CASE C-103/06
POVZETEK – ZADEVA C-103/06
Social security for migrant workers — Power of the Member States to organise their social security systems
Socialna varnost delavcev migrantov – Pristojnost držav članic, da organizirajo svoje sisteme socialne varnosti
(Council Regulation No 1408/71)
(Uredba Sveta št. 1408/71) podlagi sporazuma o izogibanju dvojnega obdavčevanja na področju davkov na dohodke.
Regulation No 1408/71, in the version amended and updated by Regulation No 307/1999, is to be interpreted as meaning that it does not preclude a Member State whose social legislation is alone applicable to a resident selfemployed worker, from excluding from the tax base for contributions such as the General Social Contribution and the Social Debt Repayment Contribution income earned by the worker in another
307/1999, je treba razlagati tako, da ne nasprotuje temu, da država članica, katere zakonodaja na področju socialne varnosti velja za samozaposlenega delavca rezidenta, iz osnove za prispevke, kot sta splo�ni socialni prispevek in prispevek za povračilo socialnega dolga, izvzame dohodke, ki jih navedeni delavec prejema v drugi državi članici, zlasti na
(see para. 32, operative part)
(Glej točko 32 in izrek.)
I — Introduction
1 predstavljeni 18. oktobra 2007
French Republic and the United Kingdom of Great Britain and Northern Ireland, intended to avoid the double taxation of the income received by a selfemployed person residing in France and covered by social insurance in that State who pursues activities in a selfemployed capacity simultaneously in both those Member States.
I – Uvod njen med Republiko Francijo ter Združenim kraljestvom Velike Britanije in Severne Irske, ki se nana�a na preprečevanje dvojnega obdavčevanja dohodkov, ki jih prejme samozaposleni delavec s stalnim prebivali�čem in socialnim zavarovanjem v Franciji, pri čemer sočasno opravlja poklicne dejavnosti kot samozaposlena oseba v obeh državah.
1), which entered into force on 20 May 2004.
1), ki je začela veljati 20. maja 2004.
However, Regulation No 883/2004 will not, according to Article 91 of that regulation, be applicable until the entry into force of the Implementing Regulation, the adoption of which at the time of reading this Opinion is still the subject of the inter-institutional legislative procedure on the basis of the Proposal for a Regulation of the European Parliament and of the Council laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems, adopted by the Commission on 31 January 2006 (COM (2006), 16 final).
Vendar se bo ta v składu s členom 91 začela uporabljati �ele od začetka veljavnosti njene izvedbene uredbe, katere sprejetje je bilo v času predstavitve teh sklepnih predlogov predmet medinstitucionalnega zakonodajnega postopka na podlagi predloga uredbe Evropskega parlamenta in Sveta o določitvi podrobnih pravil za uporabo Uredbe (ES) �t. 883/2004 o koordinaciji sistemov socialne varnosti, ki jo je Komisija sprejela 31. januarja 2006 ((COM) 2006, 16 konč.).
Regulation No 1408/71 is therefore only applicable to the situation which gave rise to the present case.
Uredba �t. 1408/71 je torej edina, ki se uporablja v položaju, kakr�en je v obravnavani zadevi.
More specifically, the issue is whether the provisions of Regulation No 1408/71 must be interpreted as meaning that they preclude a Member State, in this case the French Republic, from refraining, under the provisions of the double taxation convention in question, from levying in respect of part of the income from the activities of that selfemployed person contributions which, according to the caselaw of the Court of Justice, fall within the scope of that regulation.
Natančneje, gre za vpra�anje, ali je treba določbe Uredbe �t. 1408/71 razlagati tako, da te nasprotujejo temu, da bi se država članica, v tem primeru Republika Francija, na podlagi določb zadevnega Sporazuma o izogibanju dvojnega obdavčenja odpovedala pobiranju prispevkov od dela dohodkov od dejavnosti navedenega samozaposlenega delavca, ki v skladu s sodno prakso Sodi�ča sodijo na področje uporabe te uredbe.
A — Provisions of Community law
II – Pravni okvir
Article 14a of Regulation No 1408/71 reads: ‘Article 13(2)(b) shall apply subject to the following exceptions and circumstances:
Člen 14(a) navedene uredbe določa: „Pravilo iz člena 13(2)(b) se uporablja v skladu z naslednjimi izjemami in posebnostmi:
Article 2(1) of Regulation No 1408/71 provides that the latter applies ‘to employed or selfemployed persons … who are or have been subject to the legislation of one or more Member States and who are nationals of one of the Member States or who are stateless persons or refugees residing within the territory of one of the Member States, as well as to the members of their families and their survivors’.
V skladu s členom 2(1) Uredbe �t. 1408/71 se ta „uporablja za zaposlene ali samozaposlene osebe, za katere velja ali je veljala zakonodaja ene ali več držav članic in so državljani ene od držav članic ali so brez državljanstva, pa tudi za njihove družinske člane in preživele osebe“.
(2) A person normally selfemployed in the territory of two or more Member States shall be subject to the legislation of the Member State in whose territory he resides if he pursues any part of his activity in the territory of that Member State. …’
2) Za osebo, ki je običajno samozaposlena na ozemlju dveh ali več držav članic, velja zakonodaja države članice, na ozemlju katere stalno prebiva, če del svoje dejavnosti opravlja na ozemlju te države članice. […]“
Article 13(1) of that regulation provides that ‘[s]ubject to Articles 14c and 14f, persons to whom this Regulation applies shall be subject to the legislation of a single Member State only.
Člen 13(1) navedene uredbe določa: „Ob upo�tevanju členov 14c in 14f se za osebe, za katere velja ta uredba, uporablja zakonodaja samo ene države članice.
That legislation shall be determined in accordance with the provisions of this Title’.
Zakonodaja, ki se uporabi, se določi v skladu z določbami tega naslova.“
Article 13(2)(b) of Regulation No 1408/71 provides that subject to Articles 14 to 17 of
V skladu s členom 14d(1) Uredbe �t. 1408/71: „Za osebo iz člena 14a(2) (3) in (4) […] se za uporabo zakonodaje, določene v skladu s temi določbami, �teje, kakor da je opravljala poklicno dejavnost ali dejavnosti na ozemlju zadevne države članice.“
Article 14d(1) of Regulation No 1408/71 reads: ‘The person referred to in … Article 14a(2), (3) and (4) … shall be treated, for the purposes of application of the legislation laid down in accordance with these provisions, as if he pursued all his professional activity or activities in the territory of the Member State concerned.’
Na podlagi člena 13(2)(b) Uredbe �t. 1408/71 in v skladu s členi od 14 do 17 te uredbe za delavca, zaposlenega na ozemlju ene države članice, velja zakonodaja te države, tudi če stalno prebiva na ozemlju druge države članice.
B — The provisions of national law and the Convention between the French Republic and the United Kingdom for the avoidance of double taxation that code is 7.5% of the gross amount.
B – Nacionalna zakonodaja in sporazum o izogibanju dvojnega obdavčevanja med Republiko Francijo in Združenim kraljestvom od dejavnosti in enakovrednih dohodkov, se na podlagi razdelitve iz člena L.
6 The proceeds from the CSG levied on occupational income and substitute income are paid, in accordance with the scale laid down in Article L. 136-8(IV) of the Social Security Code, to the Caisse nationale des allocations familiales (National Family Allowance Fund), the Fonds de solidarité vieillesse (Old Age Solidarity Fund), 7the compulsory sickness insurance schemes and, since 1 July 2004, the Caisse nationale de solidarité pour l’autonomie (National Solidarity Fund for Independence). 8
136-8, IV, zakonika o socialnem varstvu vplača v nacionalno blagajno za družinske dodatke (Caisse nationale des allocations familiales), v solidarnostni sklad za starost (Fonds de solidarité vieillesse), 7 v obvezne sisteme zdravstvenega zavarovanja ter od 1. julija 2004 v nacionalno blagajno solidarnosti za samostojnost (Caisse nationale de solidarité pour l’autonomie). 8
The social debt repayment contribution (the ‘CRDS’) was introduced by Article 141 of Order No 96-50 of 24 January 1996 concerning repayment of the social debt.
Prispevek za povračilo socialnega dolga (v nadaljevanju: CRDS) je bil uveden s členom 141 sklepa �t. 96-50 z dne 24. januarja 1996 o povračilu socialnega dolga.
The rate of this contribution was set at 0.5% of taxable income and is levied on in- come received between 1 February 1996 and 31 January 2009.
Njegova stopnja je 0,5 odstotka od obdavčljivih dohodkov in se odmeri od dohodkov, ki so bili prejeti med 1. februarjem 1996 in 31. januarjem 2009.
Under Article 15(III)(1) of Order 96-50, occupational income and substite income from a foreign source which is subject to income tax in France under double taxation conventions is also to be
V skladu s členom 15, III, točka 1, sklepa �t. 96-50 se CRDS odmeri tudi od dohodkov od dejavnosti, ki izvirajo iz tujine, in enakovrednih dohodkov, ki so
6 — Unemployment benefits are currently rated at 6.2% and retirement and invalidity pensions at 6.6%.
6 – Prispevki za primer brezposelnosti se trenutno odmerijo po 6,2 % stopnji, za pokojnine in invalidnino pa po 6,6 % stopnji.
The occupational income of selfemployed persons is also subject to the CSG.
Tudi dohodki iz poklicnih dejavnosti samozaposlenih delavcev so tako predmet CSG. V skladu s členom L.
According to Article L. 136-8 of the Social Security Code, the rate of the CSG levied on income referred to in Article L. 136-1 of
136-8 zakonika o socialnem varstvu zna�a stopnja CSG, ki se ga odmeri od dohodkov, na katere se nana�a člen L. 136-1 tega zako-
8 — Under the provisions of Law No 2004-626 of 30 June 2004 concerning solidarity for the independence of the elderly and the disabled (JORF, 1 July 2004, p. 11944).
8 – V skladu z določbami zakona �t. 2004-626 z dne 30. junija 2004 o solidarnosti za samostojnost ostarelih in prizadetih oseb, JORF, 1. julij 2004, str. 11944.
The Caisse nationale de solidarité pour l’autonomie, a State agency of administrative character, is responsible for contributing to the funding of support for the loss of independence of the elderly and the disabled.
Naloga nacionalne blagajne solidarnosti za samostojnost, nacionalne javne ustanove z upravnimi pooblastili, je prispevati k financiranju prevzema izgube samostojnosti ostarelih in prizadetih oseb.
5 — JORF of 30 December 1990, p. 16367.
5 – JORF z dne 30. decembra 1990, str. 16367.
9 — JORF of 25 January 1996, p. 1226.
9 – JORF z dne 25. januarja 1996, str. 1226.
subject to the CRDS. According to that order, the proceeds from the CRDS are to be allocated to the Caisse d’amortissement de la dette sociale (Social Debt Redemption Fund — CADES), a State agency of administrative character.
V skladu s tem sklepom se izkupiček CRDS izplača poravnalnemu skladu za socialni dolg (CADES), nacionalni javni ustanovi z upravnimi pooblastili.
On 22 May 1968 the French Republic and the United Kingdom signed a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (‘the Double Taxation Convention’), which entered into force on 29 October 1969. 10
Republika Francija in Združeno kraljestvo sta 22. maja 1968 podpisali Sporazum o izogibanju dvojnega obdavčevanja in preprečevanju davčnega izogibanja na področju davkov na dohodke (v nadaljevanju: Sporazum o izogibanju dvojnega obdavčevanja), ki je začel veljati 29. oktobra 1969. 10
Article 14(1) of the Double Taxation Convention provides that income derived by a resident of a Contracting State in respect of independent professional activities are taxable only in that State, unless the resident concerned has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.
V skladu s členom 14(1) Sporazuma o izogibanju dvojnega obdavčevanja so dohodki prebivalca države pogodbenice, ki jih pridobi z opravljanjem dejavnosti kot samozaposlena oseba, obdavčljivi le v tej državi, razen če ima ta prebivalec navadno v drugi državi pogodbenici plačilno osnovo za opravljanje svojih dejavnosti.
If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Če ima tako osnovo, so dohodki obdavčljivi v drugi državi, vendar le če jih je mogoče odmeriti od navedene plačilne osnove.
Article 14(2) defines ‘independent professional activities’ as meaning all the activities, other than commercial, industrial or agricultural activities, carried on by a person who receives the proceeds or bears the losses arising from those activities.
V odstavku 2 iste določbe so opredeljene „samostojne dejavnosti“, s katerimi so označene vse dejavnosti, razen gospodarskih, industrijskih ali kmetijskih, ki jih izvaja oseba, ki nosi dobiček ali izgube, ki izhajajo iz teh dejavnosti.
According to Article 1(1) of that convention, the taxes falling within its scope, as regards the French Republic, are income tax, corporation tax, including any withholding tax, and prepayments (précomptes) or advance payments with respect to the aforesaid taxes.
V skladu s členom 1(1) tega Sporazuma so davki, ki sodijo na njegovo področje uporabe in se nana�ajo na Republiko Francijo, davek na dohodek fizičnih oseb, davek na kapital in vsi davki, odtegnjeni pri viru, ter odbitki in akontacije teh davkov.
Article 1(2) provides that the convention ‘shall also apply to any identical or substantially similar future taxes which are imposed in addition to, or in place of, the existing taxes … The competent authorities of the Contracting States shall notify to each
Odstavek 2 istega člena določa, da se navedeni sporazum „uporablja tudi za vsak bodoči davek, ki je enak ali podoben davku, ki ga država pogodbenica ali vlada enega od ozemelj, na katerem naj bi veljal ta sporazum […], doda veljavnim davkom ali jih z njimi nadomesti. Pristojni
The French text of this convention is available at: http://www2.impots.gouv.fr/conventions_fiscales/ru68.htm
Besedilo tega sporazuma je na voljo na spletni strani: http://www2.impots.gouv.fr/conventions_fiscales/ru68.htm.
It can be seen from the documents before the Court that the Double Taxation Convention will be replaced when the Convention signed on 28 January 2004 between the United Kingdom and the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains is ratified.
Iz spisa izhaja, da bo Sporazum o izogibanju dvojnega obdavčevanja nadomestil sporazum, podpisan 28. januarja 2004 med Republiko Francijo in Združenim kraljestvom, ki se nana�a na izogibanje dvojnega obdavčevanja in preprečevanje davčnega izogibanja na področju davkov na dohodke in na kapitalske dobičke, ko bo ta ratificiran.
The latter convention expressly states that the CSG and the CRDS fall within its scope.
V tem sporazumu je izrecno navedeno, da CSG in CRDS sodita na njegovo področje uporabe.
III — The dispute in the main proceedings and the question referred for a preliminary ruling recouvrement des cotisations de sécurité sociale et d’allocations familiales de Paris — Région parisienne (‘Urssaf’) as a selfemployed person.
III – Spor o glavni stvari in vprašanje za predhodno odločanje socialno varnost ter družinskih dodatkov Pariz (Union pour le recouvrement des cotisations de sécurité sociale et d’allocations familiales de Paris – Région parisienne, v nadaljevanju: Urssaf) kot samozaposleni delavec.
Linklaters has its head office in the United Kingdom, but also has offices in other Member States, including France.
Družba ima sedež v Združenem kraljestvu, vendar ima pisarne tudi v drugih državah članicah, med njimi v Franciji.
Since 2000 the Urssaf has calculated family allowance contributions, and also the CSG and the CRDS, on the occupational income which Mr Derouin derives from working at Linklaters’ office in France and on the share of profits made by Linklaters in the United Kingdom.
Urssaf je od leta 2000 obračunal prispevke za družinski dodatek ter CSG in CRDS, ki jih mora plačati P. Derouin od dohodkov od poklicne dejavnosti, ki jih je prejemal v okviru svoje odvetni�ke pisarne Linklaters v Franciji, ter od deleža pri dobičku, ki ga je družba Linklaters ustvarila v Združenem kraljestvu.
According to Mr Derouin, since the UK-source income is taxed in the United Kingdom under the Double Taxation Convention only income that is taxable in France should be subject to the CSG and the CRDS.
Derouina britanski dohodek, na podlagi Sporazuma o izogibanju dvojnega obdavčevanja, obdavči v Združenem kraljestvu, je mogoče CSG in CRDS odmeriti le na dohodek, ki se obdavči v Franciji.
Mr Derouin is covered by a compulsory sickness insurance scheme in France and is registered with the Union pour le
Derouina velja obvezni sistem zdravstvenega zavarovanja v Franciji in je registriran v Uniji za vračilo prispevkov za
The Urssaf contends on the contrary that the contributions concerned are social
Urssaf nasprotno trdi, da imajo ti prispevki naravo prispevkov za socialno
the main proceedings depends on whether application of the provisions of the Double Taxation Convention to the CSG and the CRDS contravenes the Community rules, the Tribunal des affaires de sécurité sociale de Paris decided to stay proceedings and to refer the following question to the Court of Justice:
nasprotuje pravilom Skupnosti, je Tribunal des affaires de sécurité sociale de Paris prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo to vpra�anje:
In order to obtain clarification on this matter the Tribunal des affaires de sécurité sociale de Paris (Paris Social Security Tribunal) (France), by order of 12 April 2005, sought an opinion from the Cour de Cassation (Court of Cassation) on whether the CSG and the CRDS should be regarded as taxes for the purposes of the Double Taxation Convention.
Tribunal des affaires de sécurité sociale de Paris (Francija) je, da bi v zvezi s tem prejelo pojasnilo, s sklepom z dne 12. aprila 2005 zaprosilo Cour de cassation za mnenje glede vpra�anja, ali je treba CSG in CRDS �teti za davka v smislu Sporazuma o izogibanju dvojnega obdavčevanja.
‘Is Regulation 1408/71 … to be interpreted as precluding a convention, such as the [Double Taxation Convention], from providing that income received in the United Kingdom by workers resident in France and covered by social insurance in that State is excluded from the basis on which the [CSG] and the [CRDS] levied in France are assessed?’
„Ali je treba Uredbo �t. 1408/71 […] razlagati tako, da nasprotuje temu, da sporazum, kot je Sporazum [o izogibanju dvojnega obdavčevanja], določa, da so dohodki, ki so jih delavci, ki prebivajo v Franciji in so socialni zavarovanci v tej državi, pridobili v Združenem kraljestvu, izvzeti iz osnove [CSG] in [CRDS), ki se pobirata v Franciji[?]“
IV — Procedure before the Court
IV – Postopek pred Sodiščem
In the view of the Cour de cassation, ‘the question whether Regulation No 1408/71 … must be interpreted as precluding a convention such as the [Double Taxation Convention] from providing that income received in the United Kingdom by workers resident in France and covered by social insurance in that State is excluded from the basis on which the CSG and CRDS levied in France are assessed must be submitted to the Court of Justice of the European Communities …’.
Po mnenju Cour de cassation „je treba vpra�anje, ali je treba Uredbo �t. 1408/71 […] razlagati tako, da nasprotuje temu, da sporazum, kot je Sporazum [o izogibanju dvojnega obdavčevanja], določa, da so dohodki, ki so jih delavci, ki prebivajo v Franciji in so v tej državi socialno zavarovani, pridobili v Združenem kraljestvu, izvzeti iz osnove [CSG] in [CRDS], ki se pobirata v Franciji, predložiti Sodi�ču Evropskih skupnosti […]“.
Those parties also presented oral argument at the hearing held on 7 March 2007.
Stranke so na obravnavi, ki je potekala 7. marca 2007, prav tako podale svoje navedbe.
A — Preliminary remarks taxation of occupational income are not so different from those pursued by Regulation No 1408/71 as regards social security contributions.
A – Uvodne ugotovitve skladu s cilji, ki jim sledi Uredba �t. 1408/71 glede prispevkov za socialno varnost.