natgillin/translations-raw huggingface dataset:
The Commission points out that the final price also includes value added tax (‘VAT’) at 25%, arguing that since the VAT is calculated on the basis of the price inclusive of excise duty and wine is subject to higher excise duty than beer, the result of applying VAT is to widen the existing disparity, thus reinforcing the protective effect of the tax arrangements at issue.
Komisija poudarja, da končna cena zajema tudi davek na dodano vrednost (v nadaljevanju: DDV) v vi�ini 25 %, ki se obračuna na ceno, v katero je že vključena tro�arina, zaradi česar se – ker so za vino določene vi�je tro�arine kot za pivo – razlika poveča za DDV, kar okrepi varovalni učinek zadevne davčne ureditve.
It follows that wine is taxed more heavily than beer and that tax accounts for a higher proportion of the price of bestselling wines (those with an alcoholic strength of between 8.5 vol. and 15% vol. and a final selling price ranging between SEK 49 and SEK 70; ‘the intermediate category’) than of the price of beer.
Iz tega naj bi izhajalo, da je vino bolj obdavčeno od piva in da naj bi bilo razmerje davka večje v ceni najbolj prodajanih vin (z vsebnostjo alkohola od 8,5 do 15 vol. % alkohola, ki spadajo v cenovni razred od 49 do 70 SEK, v nadaljevanju: srednji razred) kot v ceni piva.
As regards competition between beer and wine, the Commission takes the view that, in Sweden, there is competition between strong beer, the product which dominates sales on the Swedish market, and wines in the intermediate category.
Komisija glede konkurenčnega razmerja med pivom in vinom meni, da obstaja konkurenčno razmerje med močnim pivom, proizvodom, ki prevladuje med prodanimi alkoholnimi pijačami na �vedskem trgu, in vini srednjega razreda.
It points out that wine must be bought at Systembolaget sales outlets, as must strong beer, whereas beer with an alcoholic strength lower than 3.5% vol. is available in food shops.
Ugotavlja namreč, da je treba vino kupiti na prodajnih mestih Systembolaget, tako kot močno pivo, medtem ko je pivo z vsebnostjo alkohola, manj�o od 3,5 %, na voljo v prehrambnih trgovinah.
Strong beer and wine are therefore in competition at the same sales outlets.
Po mnenju Komisije je dejstvo, da se mora potro�nik za nakup močnega piva in vina obrniti na Systembolaget, dejavnik, ki lahko krepi zamenljivost in zato konkurenco med tema proizvodoma.
According to the
Poleg tega pojasnjuje, da sta vino in pivo na voljo le
2008 — CASE C-167/05
2008 – ZADEVA C-167/05 v restavracijah in okrepčevalnicah, ki imajo posebno dovoljenje, v katerih si zato ta proizvoda lahko prav tako konkurirata.
The Commission makes a comparison of the effect on beer and wine of the tax arrangements at issue, in terms of price, alcohol content and volume, in order to argue that, whatever method of comparison is used, the tax imposed on wine is clearly higher than that on beer.
Komisija primerja vpliv zadevne davčne ureditve na ceno na vsebnost alkohola in posamezne količine piva in vina v podporo trditvi, da je davčno breme, naloženo za vino – ne glede na to, katera metoda primerjave se uporabi – jasno večje od bremena, naloženega za pivo.
In that context, the Commission points out that the effect of the taxation is most marked in the case of wines with a final selling price in the range between SEK 41 and SEK 70, that is to say, the wines which account for by far the greater part of retail sales of the product (78.7% in 2003).
V teh okoli�činah opozarja, da je vpliv obdavčenja najbolj izrazit za vina, katerih končna cena se giblje od 41 do 70 SEK in ki predstavljajo večino prodaje na drobno tega proizvoda (78,7 % leta 2003).
As regards the assessment, in the light of the second paragraph of Article 90 EC, of the protective nature of the tax arrangements at issue, the Commission maintains that it is essential not only to establish that those arrangements afford protection but also to show the effect of that protection on the consumer, who may be induced directly or indirectly, actually or potentially, to choose a domestic product which, but for that protection, is equivalent to an imported product and, accordingly, in competition with it.
Komisija glede presoje varovalnega učinka zadevne davčne ureditve v zvezi s členom 90, drugi odstavek, ES meni, da je odločilna ne zgolj ugotovitev varovalnega značaja te ureditve, temveč tudi prikaz rezultata navedenega značaja na potro�nika, ki je lahko zaveden posredno ali neposredno, dejansko ali potencialno, da izbere nacionalni proizvod, ki bi bil ob neobstoju tega dejavnika enakovreden uvoženemu proizvodu in zato temu konkurenčen.
The Commission takes the view that the tax arrangements at issue in the present action have the same purpose as those referred to in paragraph 27 of the judgment in Case 170/78 Commission v United Kingdom [1983] ECR 2265, which, according to the Court, had the effect of subjecting wine imported from other Member States to additional taxation so as to afford protection to domestic beer production, inasmuch as beer production constituted the most relevant reference criterion from the point of view of competition.
Komisija meni, da ima davčna ureditev v okviru te tožbe enak predmet kot ureditev, navedena v točki 27 sodbe z dne 12. julija 1983 v zadevi Komisija proti Združenemu kraljestvu (170/78, Recueil, str. 2265), za katerega je Sodi�če ugotovilo, da ima za posledico davčno preobremenitev vina iz drugih držav članic, kar zagotovi varstvo nacionalne proizvodnje piva, saj to pomeni najbližje referenčno merilo z vidika konkurence.
The Commission, referring to the judgment in Case 170/78 Commission v United Kingdom [1980] ECR 417, paragraph 14, maintains that
Komisija ob tem, da se sklicuje na sodbo z dne 27. februarja 1980 v zadevi Komisija proti Združenemu kraljestvu (170/78, Recueil, str. 417, točka 14),
COMMISSION v SWEDEN those arrangements crystallise consumer habits by reinforcing the advantage of beer (the domestic product) and subjecting to discrimination the marketing possibilities of wine, the product from other Member States.
KOMISIJA PROTI ŠVEDSKI meni, da navedena ureditev oblikuje potro�ni�ke navade s krepitvijo dajanja prednosti pivu, nacionalnemu proizvodu, s čimer uvaja diskriminacijo glede potencialne trgovine vina, proizvoda iz drugih držav članic.
The Commission submits that the Kingdom of Sweden uses taxation in this way to influence consumer behaviour with regard not only to choice of product but also to choice between competing products.
Komisija trdi, da Kraljevina Švedska za vpliv na vedenje potro�nika, kar zadeva ne le izbiro proizvodov, temveč tudi izbiro med konkurenčnimi proizvodi, uporablja tudi način obdavčenja.
In its view, it is clear from the statistics published by Systembolaget that, before the 40% reduction in the excise duty on beer and the slight concomitant increase in the tax on wine on 1 January 1997, the sales volumes of beer and wine were relatively similar and that, following those amendments, sales of wine dropped by 3.7%, whilst sales of beer rose by 8.9%.
Po njenem mnenju iz statističnih podatkov, ki jih je objavil Systembolaget, izhaja, da sta bili pred znižanjem tro�arin za pivo za 40 % in majhnim sočasnim povečanjem davka na vino 1. januarja 1997 količina prodanega piva in vina sorazmerno podobni, po teh spremembah pa se je prodaja vina zmanj�ala za 3,7 %, prodaja piva pa se je povečala za 8,9 %.
After the reduction — described as ‘slight’ — in the excise duty on wine, which was implemented with effect from 1 December 2001, sales of wine increased by 11%, which is the highest increase seen between 1995 and 2004.
Po znižanju tro�arin za vino, opredeljenem kot minimalno, ki je začelo veljati 1. decembra 2001, naj bi se prodaja vina povečala za 11 %, kar je največje ugotovljeno povečanje v obdobju med letoma 1995 in 2004.
However, the same statistics also show that, alongside that increase in wine sales, sales of beer increased by a much higher percentage.
Vendar pa naj bi isti statistični podatki kazali, da se je hkrati s povečanjem prodaje vina v odstotkih nedvomno povečala tudi prodaja piva.
The Commission adds that that data must be examined in the knowledge that the Kingdom of Sweden uses taxation as an instrument to reinforce a pattern in the consumption of the products concerned.
Komisija dodaja, da je treba te podatke preučiti, saj je znano, da Kraljevina Švedska uporablja način obdavčenja kot orodje krepitve usmeritve k potro�nji zadevnih proizvodov.
In that context, the Commission submits that the change in the respective sales volumes of the two beverages originates in and is explained by the difference in tax treatment instituted between them in 1997, which was clearly intended to afford protection to domestic beer production.
V teh okoli�činah Komisija meni, da sprememba prodane količine teh dveh vrst pijač izhaja in temelji na različnem davčnem obravnavanju, ki je bilo zanju uvedeno leta 1997 in ki je bilo jasno namenjeno varovanju nacionalne proizvodnje piva.
That protective effect persists today.
Ta varovalni učinek naj bi se �e vedno nadaljeval.
The Commission points out that, although the excise duty applied to wine has also been reduced, that reduction was not on a par with the reduction of the excise duty on beer, and excise duty on wine nevertheless remains significantly higher than excise duty on beer, so that the tax arrangements at issue continue to have the effect of promoting beer over wine.
Komisija namreč poudarja, da čeprav so bile tro�arine za vino zmanj�ane, njihovo zmanj�anje ni bilo tolik�no kot zmanj�anje tro�arin za pivo in so tako prve kljub vsemu precej večje od drugih, tako da je rezultat zadevne davčne ureditve spodbujanje porabe piva v primerjavi z vinom.
In conclusion, the Commission maintains that, although the Kingdom of Sweden need not tax beer and wine at a particular rate, it must fix the excise duty on those competing products in such a way that domestic products are not favoured at any level whatsoever.
Komisija nazadnje meni, da čeprav Kraljevini Švedski ni treba obdavčiti piva in vina po določeni stopnji, mora določiti tro�arine za ta konkurenčna proizvoda tako, da nacionalni proizvodi v nobenem primeru niso v ugodnej�em položaju.
In that regard, the Commission stated at the hearing that, in its view, a fresh reduction in the level of taxation of wine — of the same amplitude as that implemented from 1 December 2001 — is necessary.
V zvezi s tem je na obravnavi pojasnila, da bi se morala po njenem mnenju na novo zmanj�ati obdavčitev vina, in sicer toliko, kolik�no je bilo zmanj�anje, uvedeno 1. decem - bra 2001.
The Kingdom of Sweden disputes that it has failed to fulfil its obligations under the second paragraph of Article 90 EC.
Kraljevina Švedska izpodbija zatrjevano neizpolnitev obveznosti iz člena 90, drugi odstavek, ES.
The disputed tax rules for beer and wine — which are not materially identical — have neither the aim nor the effect of indirectly protecting beer sales from competition from wine.
Namen in posledica zadevnih davčnih pravil, ki naj sama po sebi ne bi bila identična, naj namreč ne bi bilo posredno varovanje trgovanja s pivom pred konkurenco vina.
The Kingdom of Sweden takes the view that an assessment of the taxation arrangements at issue in the light of the second paragraph of Article 90 EC must be based on a comparison between, on the one hand, the most widely sold strong beers and, on the other, the most widely sold and least expensive wines with an alcoholic strength of approximately 11% vol.
Kraljevina Švedska meni, da mora presoja zadevne davčne ureditve glede na člen 90, drugi odstavek, ES temeljiti na primerjavi med, prvič, najbolj prodajanim močnim pivom in, drugič, najbolj prodajanimi in najcenej�imi vini, katerih vsebnost alkohola je približno 11 vol. % alkohola.
According to the Kingdom of Sweden, the essential question is whether or not the taxation imposed on those competing products is such as to have the effect, on the market in question, of reducing the potential consumption of imported products to the advantage of domestic products.
Po mnenju te države članice je odločilno vpra�anje, ali je davčno breme, ki je naloženo tema konkurenčnima proizvodoma, tako, da bi lahko vplivalo na upo�tevni trg in zmanj�alo potencialno potro�njo uvoženih proizvodov v korist nacionalnih proizvodov.
The effects of the national tax rules should be assessed in two stages.
Učinke nacionalnih davčnih predpisov je treba ugotavljati v dveh fazah.
First, it is necessary to compare prices in the light of the influence that they exert on consumer
Najprej je treba primerjati cene v zvezi z vplivom, ki ga imajo na izbiro potro�nika med pivom
COMMISSION v SWEDEN choice as between beer and wine and, secondly, to study the statistics on the sales patterns reflecting the choice between those products.
KOMISIJA PROTI ŠVEDSKI in vinom, in nato preučiti statistične podatke glede strukture prodaje in izbire med tema proizvodoma.
As regards the comparison of the selling prices of the competing beer and wine, the Kingdom of Sweden maintains that it is not a simple matter to choose the basis for calculation appropriate to such a comparison and it is not easy to know what price comparison gives the truest picture of their relationship in terms of competition.
Kraljevina Švedska glede primerjave prodajnih cen konkurenčnega piva in vina meni, da izbira osnove za izračun, ki jo je treba uporabiti za to primerjavo, ni jasna in da ni lahko odločiti, katera primerjava cen najbolj verodostojno pokaže konkurenčno razmerje.
Since, in an action for failure to fulfil obligations, the Commission is required to demonstrate that the alleged failure to fulfil obligations is real, the Kingdom of Sweden does not consider it necessary to explain all the possible ways in which the final selling price of the products in question could be compared.
Ker mora Komisija v okviru postopka zaradi neizpolnitve obveznosti dokazati obstoj zatrjevane neizpolnitve, navedena država članica meni, da ji ni treba upo�tevati vseh mogočih primerjav prodajnih cen zadevnih proizvodov.
It considers it sufficient to base its arguments in the present case, as in the case which gave rise to the judgment in Case 356/85 Commission v Belgium [1987] ECR 3299, on the results of a comparison between the selling price of a litre of beer and the selling price of a litre of wine.
Navedena država članica meni, da v obravnavanem primeru zadostuje sklicevanje, kot v zadevi, v kateri je bila izrečena sodba z dne 9. julija 1987 v zadevi Komisija proti Belgiji (356/85, Recueil, str. 3299), na rezultate primerjave prodajnih cen enega litra piva in enega litra vina.
In Case 356/85, that comparison also shows that the essential difference between the respective selling prices of beer and wine cannot be disregarded, irrespective of the difference in the taxation of those products.
V obravnavani zadevi bi taka primerjava pokazala tudi to, da ni mogoče neupo�tevanje bistvene razlike med ceno piva in vina, ne glede na razliko v davčnem bremenu, ki velja za ta proizvoda.
The Kingdom of Sweden takes the view that a comparison between the selling price of a litre of the most widely sold strong beer and the selling price of a litre of the most widely sold and least expensive wine, with an alcoholic strength of approximately 11% vol., shows that the difference in the tax imposed on those products is not such that it could be regarded as influencing consumer behaviour.
Kraljevina Švedska meni, da primerjava prodajne cene enega litra najbolj prodajanega močnega piva in enega litra najbolj prodajanega in najcenej�ega vina z vsebnostjo alkohola približno 11 vol. % alkohola pokaže, da razlika v davčnem bremenu med tema proizvodoma ni taka, da bi se lahko �telo, da vpliva na vedenje potro�nika.
That wine, even if taxed in exactly the same way as the strong beer which is compared with it, is twice as expensive as the beer.
To vino bi namreč bilo, čeprav je obdavčeno enako kot močno pivo, ki se primerja z njim, dvakrat dražje od tega piva.
A relevant comparison of prices cannot therefore support the conclusion that the Swedish tax rules at issue are such as to affect consumer choice by favouring trade in beer, the domestic product, to the detriment of trade in wine, the imported product.
Ustrezna primerjava cen torej ne bi mogla upravičiti sklepa, da zadevni �vedski davčni predpisi vplivajo na izbiro potro�nika s tem, da dajejo prednost trgovini s pivom, nacionalnim proizvodom, v �kodo trgovine z vinom, uvoženim proizvodom.
The Kingdom of Sweden, supported by the Republic of Latvia, thus contends that the Commission fails to show, through the price comparisons which it makes, that the difference in price between beers and wines of similar quality is so slight that the difference in the taxation of those two products is likely to influence consumer behaviour.
Kraljevina Švedska ob podpori Republike Latvije meni tudi to, da Komisija z opravljenimi primerjavami cen ne dokazuje, da je razlika v ceni med pivom in vinom primerljive kakovosti tako nepomembna, da bi lahko razlika v davčnem bremenu teh dveh proizvodov vplivala na vedenje potro�nika.
Further, the Kingdom of Sweden contends that the statistics relied on by the Commission to reflect trends in the consumption of beer and wine give no indication regarding the protective effect that the Swedish tax rules are claimed to have on trade in beer.
Kraljevina Švedska dalje meni, da statistični podatki glede nagnjenj k potro�nji piva in vina, na katere se sklicuje Komisija, ne vsebujejo nobenega podatka o varovalnem učinku, ki naj bi ga imeli �vedski davčni predpisi na trgovino s pivom.
In that regard, the Kingdom of Sweden maintains that a comprehensive examination of the statistics of the Systembolaget, the Skatteverket (Swedish authority responsible for direct and indirect taxation) and the Svenska Bryggareföreningen (Swedish Federation of beer, cider, soda-water and water producers) gives a more accurate picture of the situation.
Kraljevina Švedska v zvezi s tem trdi, da preučitev vseh statističnih podatkov družbe Systembolaget, Skatteverket (�vedski upravni organ za neposredne in posredne dajatve) in Svenska Bryggareföreningen (�vedska pivovarska zveza) pokaže najbolj verodostojno sliko položaja. Kraljevina Švedska pojasnjuje, da je po letu 1996 količina prodanega močnega piva sorazmerno konstantno presegala količino prodanega vina za približno 100.000.000 litrov na leto.
The Kingdom of Sweden shares the Commission’s view that the sales statistics show that the consumer is, in absolute terms, sensitive to taxation, since it affects the price of the product to which it is applied. At the same time, the Kingdom of Sweden takes the view that pricing is an important instrument for achieving the objectives of its campaign against alcoholism.
Ta država članica se strinja s Komisijo, da statistični podatki prodaje kažejo, da je potro�nik absolutno občutljiv na obdavčitev, saj ta vpliva na ceno proizvoda, za katerega se uvede, vendar ob upo�tevanju dejstva, da je cenovni instrument pomemben za dosego ciljev njene politike boja zoper alkoholizem.
However, the fact that the consumer reacts to a reduction in prices by engaging in higher consumption does not show that, by the same token, he changes his behaviour when it comes to choosing between different categories of alcoholic beverage.
Vendar naj dejstvo, da se potro�nik na znižanje cen odzove z večjo potro�njo, ne bi dokazovalo, da je potro�nik s tem spremenil svoje vedenje pri izbiri med različnimi razredi alkoholnih pijač.
On the contrary, sensitivity to price makes it unlikely that a downwards adjustment in the price of wine — as a result of wine and strong beer being made subject to identical levels of taxation — could entail an increase in the consumption of wine to the detriment of beer consumption, since, if wine costs twice as much as strong beer despite a reduction in the taxes imposed on it, a consumer who is sensitive to price will not turn to wine.
Nasprotno, občutljivost na ceno naj bi govorila zoper dejstvo, da bi znižanje cene vina, ki je posledica popolnoma podobne obdavčitve vina in močnega piva, lahko pomenilo povečanje potro�nje vina v �kodo potro�nje piva, saj če vino stane �e enkrat več kot močno pivo ne glede na zmanj�anje obdavčitve zanj, potro�nik, ki je občutljiv na ceno, ne bo izbral vina.
For its part, the Republic of Latvia maintains that it is essential to investigate the cross-elasticity of demand between wine and beer.
Republika Latvija meni, da je treba nujno preučiti navzkrižno elastičnost povpra�evanja po vinu in pivu.
In its opinion, demand for those products is relatively non-elastic, since demand is not price-sensitive.
Vendar je po njenem mnenju povpra�evanje po teh dveh proizvodih relativno neelastično, saj povpra�evanje ni občutljivo na gibanje cen.
It infers from this that the price of beer and the price of wine are not determining factors in relation to consumer choice.
Iz tega sklepa, da cena piva in vina ni odločilen dejavnik pri izbiri potro�nika.
The Kingdom of Sweden considers, moreover, that the Commission’s view of the manner in which excise duty influences consumer choice between beer and wine is too simplistic.
Kraljevina Švedska poleg tega trdi, da je stali�če Komisije glede načina, kako tro�arine vplivajo na izbiro potro�nika med pivom in vinom, preveč poenostavljeno.
Since those two products are not wholly interchangeable, factors other than taxation can influence consumer choice.
Ker namreč ta proizvoda nista popolnoma zamenljiva, bi lahko na izbiro potro�nika vplivali drugi dejavniki, ne obdavčitev.
The Kingdom of Sweden, supported by the Republic of Latvia, further contends that the submissions made by the Commission with regard to trends in consumption habits vis-à-vis wine and beer are not sufficient to show for certain that there is a link between the changes in consumption and the fact that wine is subject to a level of taxation which is marginally higher than that imposed on beer.
Kraljevina Švedska ob podpori Republike Latvije poleg tega meni, da ugotovitve Komisije glede razvoja potro�ni�kih navad za vino in pivo ne zadostujejo za to, da bi z gotovostjo dokazali obstoj povezave med spremembami potro�nje in dejstvom, da je obdavčitev vina minimalno večja od obdavčitve piva.
The Commission has thus failed to establish that the Swedish taxation system has, on the facts, a protective effect for trade in beer.
Komisija naj torej ne bi dokazala, da je �vedski davčni sistem dejansko imel varovalni učinek za trgovino s pivom.
As a preliminary point, it should be recalled that, in accordance with established caselaw, Article 95 of the Treaty (now, after amendment, Article 90 EC), as a whole,
Najprej je treba poudariti, da je v skladu z ustaljeno sodno prakso namen člena 95 Pogodbe ES (po spremembi postal člen 90 ES) v celoti zagotoviti prost
2008 — CASE C-167/05 has the aim of ensuring free movement of goods between the Member States in normal conditions of competition through the elimination of all forms of protection which may result from the application of internal taxation that discriminates against products from other Member States and the complete neutrality of internal taxation as regards competition between domestic products and imported products (Commission v Belgium, paragraph 6).
2008 – ZADEVA C-167/05 pretok blaga med državami članicami v normalnih razmerah konkurence, tako da se odpravijo vse oblike za�čite, ki bi lahko izhajale iz uporabe notranjih diskriminatornih davkov na izdelke iz drugih držav članic, in zagotoviti popolno nevtralnost notranjih davkov glede konkurence med nacionalnimi proizvodi in uvoženimi proizvodi (zgoraj navedena sodba Komisija proti Belgiji, točka 6).