natgillin/translations-raw huggingface dataset:
It follows from all of the foregoing that the reply to the second question referred must be that Article 10(1) and Article 3(2), (4) and (6) of the Framework Directive must be interpreted as not precluding the functions of assigning national numbering resources or of managing national numbering plans from being shared by a number of independent regulatory authorities, provided that the allocation of the tasks is made public and easily accessible, and notified to the Commission.
Iz zgoraj navedenega izhaja, da je odgovor na drugo zastavljeno vpra�anje, da je treba člen 10(1) in člen 3(2), (4) in (6) okvirne direktive razlagati tako, da ne nasprotujeta temu, da se funkcije dodeljevanja nacionalnih �tevilskih virov in upravljanja nacionalnih načrtov �tevilčenja razdeli med več regulativnih organov, pod pogojem, da se razdelitev nalog objavi v preprosto dostopni obliki in da se o njih uradno obvesti Komisijo.
Articles 3(2), 3(4) and 10(1) of Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive), read in conjunction with Recital (11) in the preamble to that directive, must be interpreted as meaning that the assignment of the national numbering resources and the management of the national numbering plans must be regarded as regulatory functions.
Člena 3(2) in (4) ter 10(1) Direktive Evropskega parlamenta in Sveta 2002/21/ES z dne 7. marca 2002 o skupnem regulativnem okviru za elektronska komunikacijska omrežja in storitve (okvirna direktiva) v povezavi z enajsto uvodno izjavo te direktive je treba razlagati tako, da se funkcije dodeljevanja nacionalnih številskih virov in upravljanja nacionalnih načrtov številčenja obravnava kot regulativne funkcije.
Member States are not required to allocate those different functions to separate regulatory authorities.
Države članice niso zavezane dodeliti teh različnih funkcij različnim nacionalnim regulativnim organom.
Article 10(1) and Article 3(2), (4) and (6) of Directive 2002/21 must be interpreted as not precluding the functions of assigning national numbering resources or of managing national numbering plans from being shared by a number of independent regulatory authorities, provided that the allocation of the tasks is made public and easily accessible, and notified to the Commission of the European Communities.
Člena 10(1) in 3(2), (4) ter (6) Direktive 2002/21 je treba razlagati tako, da ne nasprotujeta temu, da se funkcije dodeljevanja nacionalnih številskih virov in upravljanja nacionalnih načrtov številčenja razdeli med več regulativnih organov, pod pogojem, da se razdelitev nalog javno objavi v preprosto dostopni obliki in da se o njih uradno obvesti Komisijo.
Case C-98/07
Zadeva C-98/07
(Reference for a preliminary ruling from the Højesteret)
(Predlog za sprejetje predhodne odločbe, ki ga je vložilo Højesteret)
(Sixth VAT Directive — Article 19(2) — Calculation of the deductible proportion — Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business — Notion of ‘capital goods used by the taxable person for the purposes of his business’ — Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts)
„Šesta direktiva o DDV – Člen 19(2) – Izračun odbitnega deleža – Izključitev zneska prometa, ki se nana�a na dobavo investicijskega blaga, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti – Pojem ‚investicijsko blago, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti‘ – Vozila, ki jih je lizing družba pridobila, da bi jih dala v najem in nato po izteku pogodbe o lizingu prodala“
Judgment of the Court (Fourth Chamber), 6 March 2008 . . . . . . . .
Sodba Sodi�ča (četrti senat) z dne 6. marca 2008
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Deduction of input tax
Davčne določbe – Usklajevanje zakonodaj – Prometni davek – Skupni sistem davka na dodano vrednost – Odbitek vstopnega davka
SUMMARY — CASE C-98/07
POVZETEK – ZADEVA C-98/07
Article 19(2) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that the notion of ‘capital goods used by the taxable person for the purposes of his business’ does not include vehicles which a leasing undertaking purchases with a view to leasing them and subsequently selling them upon termination of the respective leasing contracts, as the sale of such vehicles at the end of those contracts is an integral part of the usual business activities of that undertaking.
Člen 19(2) Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih je treba razlagati tako, da pojem „investicijsko blago, ki ga davčni zavezanec uporablja za svojo dejavnost“, ne obsega vozil, ki jih lizing podjetje pridobi z namenom, da jih da v najem in nato ob izteku pogodbe o lizingu proda, kadar je prodaja navedenih vozil ob izteku teh pogodb integralni del običajne ekonomske dejavnosti tega podjetja.
for that proportion to reflect as accurately as possible the division of use, in respect of those activities, of the goods and services put to mixed use, since otherwise there would be a failure to have regard to the objective of the neutrality of the common system of value added tax.
del uporabe blaga in storitev, ki so namenjeni me�ani uporabi, za te dejavnosti, ker v nasprotnem primeru namen nevtralnosti skupnega sistema davka na dodano vrednost ne bi bil dosežen.
Therefore, if the sale, on termination of the leasing contracts, of the vehicles covered by those contracts is in the nature of a normal activity for the taxable person concerned, who carries out that activity by way of business and as a matter of course, it would be contrary to that objective of neutrality if that taxable person were not actually relieved of the portion of value added tax imposed on the overall costs incurred to effect that sale and thus to carry on its usual taxable business activity.
Kadar ima prodaja vozil po izteku pogodbe o lizingu, ki je predmet teh pogodb, za zadevnega davčnega zavezanca naravo tekoče dejavnosti, ki jo opravlja profesionalno in sistematično, bi bilo v nasprotju z navedenim ciljem nevtralnosti, da ta davčni zavezanec dejansko ne bi bil razbremenjen deleža davka na dodano vrednost, ki bremeni splo�ne stro�ke, ki so služili opravljanju te prodaje, in torej opravljanju običajne obdavčene ekonomske dejavnosti.
For the party concerned, the purchase and subsequent sale of such goods means that it has to use goods and services for mixed use on an everyday basis.
Za zadevno osebo namreč pridobitev in nato prodaja takega blaga pomeni, da mora blago in storitve, namenjene me�ani uporabi, uporabljati v tekočih dejavnostih.
Since that sale is part of the normal taxable activities of the taxable person, the turnover attributable to it must be taken into account in the calculation of the deductible proportion in order
Ker je ta prodaja del običajnih in obdavčenih dejavnosti davčnega zavezanca, je treba promet, ki se nana�a nanjo, upo�tevati pri izračunu odbitnega deleža, tako da ta kar najnatančnej�e odraža
(see paras 25, 26, 36, operative part)
(Glej točke 25, 26, 36 in izrek.)
BOTdelivered on 13 December 2007
SKLEPNI PREDLOGI GENERALNEGA PRAVOBRANILCAYVESA BOTA, predstavljeni 13. decembra 2007 1
This issue arises from the fact that Article 19 of Sixth Council Directive 77/388/EEC, 2 which lays down the detailed arrangements for calculating that deductible proportion, provides, in paragraph 2, that amounts of turnover attributable to supplies of capital goods used by the taxable person for the purposes of his business are to be excluded from this calculation.
način izračuna tega deleža, v svojem drugem odstavku določa, da se znesek prometa, ki se nana�a na dobave investicijskega blaga, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti, ne upo�teva pri tem izračunu.
In so far as only the first of these activities is subject to VAT, the company concerned can deduct the tax paid by it on acquisition of the goods and services necessary for carrying on its professional activities only in the proportion represented by the amount of the turnover of its taxable activities as against its total turnover.
Glede na to, da je samo prva od teh dveh dejavnosti predmet DDV, lahko ta družba odbije davek, ki ga je plačala ob pridobitvi blaga in storitev, ki so potrebni za izvr�evanje njene poslovne dejavnosti, samo sorazmerno znesku prometa njenih obdavčljivih dejavnosti glede na njen skupni promet.
The national court is therefore asking the Court of Justice whether the notion of ‘capital goods’ referred to in Article 19(2) of the Sixth Directive is to be construed as covering goods which a leasing undertaking purchases with a view to both lease and subsequent resale upon termination of the corresponding leasing contracts.
Predložitveno sodi�če torej Sodi�ču postavlja vpra�anje, ali je pojem „investicijsko blago“, ki se uporablja v členu 19(2) Šeste direktive, treba razumeti tako, da obsega blago, ki ga lizing podjetje kupi z namenom, da ga da v najem in nato proda ob koncu pogodbe o lizingu.
In the case in the main proceedings, the question is whether the amount of the turnover corresponding to the sale of vehicles at the end of the leasing contracts is to be taken into account in the calculation of the deductible proportion.
V zadevi o glavni stvari je treba ugotoviti, ali je treba promet od prodaje vozil na koncu obdobja lizinga upo�tevati pri izračunu odbitnega deleža.
2 — Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p.
2 – Direktiva z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, str.
deduct from the tax recovered by them from their customers, and in respect of which they are liable towards the Member State, the input tax which they themselves paid when they purchased the goods and services necessary for carrying on their business.
davka, ki so ga prejeli od svojih strank in ki ga dolgujejo državi članici, vstopni DDV, ki so ga sami plačali ob pridobitvi blaga in storitev, ki so potrebni za izvr�evanje njihove poslovne dejavnosti.
However, the right to deduct presupposes that the taxable person uses the goods or services for activities that are themselves subject to VAT.
Vendar pravica do odbitka predvideva, da davčni zavezanec to blago ali storitve uporabi za dejavnosti, ki so tudi same predmet DDV.
The Sixth Directive contains various provisions intended to guarantee the application of this system in the case where a taxable person uses the same goods or service for both his taxable and exempt activities.
Šesta direktiva vsebuje več določb, s katerimi se zagotavlja uporaba tega sistema, kadar davčni zavezanec isto blago ali isto storitev hkrati uporablja tako za svoje obdavčene dejavnosti kot tudi za dejavnosti, ki so izvzete.
These provisions give effect to the objective laid down in the 12th recital in the preamble to the Sixth Directive, which states that the rules governing deductions should be harmonised to the extent that they affect the actual amounts collected and that the deductible proportion should be calculated in a similar manner in all the Member States.
S temi določbami se udejanja namen, ki je naveden v dvanajsti uvodni izjavi Šeste direktive, po kateri je treba uskladiti pravila za odbitke glede na to, koliko vplivajo na dejansko pobrane zneske, in da je treba odbitni delež v vseh državah članicah računati na podoben način.
VAT is a tax on consumption which is intended to apply generally to goods and services.
DDV je davek na potro�njo, ki se splo�no uporablja za blago in storitve.
The Community system of VAT consists in applying to goods and services a tax that is exactly proportionate to their price, payable on any transaction entered into as part of the production or distribution circuit, the burden of which falls on the end consumer only.
Bistvo DDV sistema Skupnosti je, da za blago in storitve uporabi davek, ki je točno sorazmeren njihovi ceni, je izterljiv ob vsaki opravljeni transakciji v okviru toka proizvodnje ali distribucije in obremenjuje samo končnega potro�nika.
In order to ensure that taxable persons responsible for recovering the VAT do not carry the burden thereof, the Sixth Directive provides for a deduction mechanism intended to ensure tax ‘neutrality’ in regard to them.
Da bi omogočili davčnim zavezancem, ki zagotavljajo plačilo davka, da jih leta ne obremenjuje, Šesta direktiva določa mehanizem odbitkov, s katerimi se zagotavlja „nevtralnost“ davka za davčne zavezance.
Taxable persons are thus allowed to
Tako lahko davčni zavezanci odbijejo od
Article 17(5) of the Sixth Directive thus provides that, where a taxable person uses goods and services for taxable transactions, in respect of which VAT is deductible, and for exempt transactions, in respect of which VAT is not deductible, the deduction is available only for such proportion of the VAT as is attributable to the former transactions.
Člen 17(5) Šeste direktive tako določa, da kadar davčni zavezanec uporabi blago in storitve za obdavčljive transakcije, ki mu omogočajo pravico do odbitka, in za transakcije, opro�čene DDV, ki mu te pravice ne omogočajo, je odbiten samo tak�en delež DDV, ki se pripi�e prvim transakcijam..
That article also provides that the proportion is to be determined for all the transactions carried out by the taxable person in accordance with Article 19 of the Sixth Directive.
Na podlagi tega istega člena se ta delež določi za vse transakcije, ki jih opravlja davčni zavezanec, v skladu s členom 19 Šeste direktive.
Article 19(1) of the Sixth Directive provides as follows:
Člen 19(1) Šeste direktive določa:
Article 19(2) of the Sixth Directive, which is at the heart of the present reference for a preliminary ruling, provides as follow:
Člen 19(2) Šeste direktive, ki je v sredi�ču tega postopka za predhodno odločanje, se glasi:
‘The proportion deductible under the first subparagraph of Article 17(5) shall be made up of a fraction having:
„Odbitni delež po prvem pododstavku člena 17(5) se določi z ulomkom, ki ima:
‘By way of derogation from the provisions of paragraph 1, there shall be excluded from the calculation of the deductible proportion amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business.
„Z odstopanjem od določb odstavka 1 se pri izračunu odbitnega deleža ne upo�teva znesek prometa, nana�ajočega se na dobavo investicijskega blaga, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti.
Amounts of turnover attributable to transactions specified in Article 13B(d), in so far as these are incidental transactions, and to incidental real estate and financial transactions shall also be excluded.
Izključijo se tudi zneski prometa, ki se nana�ajo na transakcije iz člena 13B(d), če so to priložnostne transakcije, in na priložnostne transakcije z nepremičninami in priložnostne finančne transakcije.
Where Member States exercise the option provided under Article 20(5) not to require adjustment in respect of capital goods, they may include disposals of capital goods in the calculation of the deductible proportion.’
Če države članice uveljavijo izbiro iz člena 20(5), da ne zahtevajo popravka za investicijsko blago, lahko v izračun odbitnega deleža vključijo tudi odtujitev investicijskega blaga.“ v �tevcu skupni znesek letnega prometa brez davka na dodano vrednost, ki se nana�a na transakcije, pri katerih je davek na dodano vrednost odbiten […],
Article 20 of the Sixth Directive lays down the rules on adjustments of deductions.
Člen 20 Šeste direktive določa pravila glede popravka odbitkov.
It provides as follows:
Ta člen določa:
— as denominator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions included in the numerator and to transactions in respect of which value added tax is not deductible …
– v imenovalcu skupni znesek letnega prometa brez davka na dodano vrednost, ki se nana�a na transakcije, vključene v �tevcu, in transakcije, pri katerih davek na dodano vrednost ni odbiten […]
The initial deduction shall be adjusted according to the procedures laid down by the Member States …
Začetni odbitek se popravi po postopkih, ki jih določijo države članice […]
In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manu-
Za investicijsko blago se popravek razporedi na obdobje petih let, vključno z letom, v katerem je bilo blago pridobljeno ali izdelano.
The proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next unit.’
Delež se določi na letni podlagi kot odstotek in se zaokroži navzgor na �tevilo, ki ne sme presegati naslednjega celega �tevila.“
The annual adjustment shall be made only in respect of one-fifth of the tax imposed on the goods.
Letni popravek zna�a samo eno petino davka, obračunanega od tega blaga.
The adjustment shall be made on the basis of the variations in the deduction entitlement in subsequent years in relation to that for the year in which the goods were acquired or manufactured.
Popravek se izvede na podlagi razlik v upravičenosti do odbitka v naslednjih letih glede na upravičenost v letu, v katerem je bilo blago pridobljeno ali izdelano.
If in any Member State the practical effect of applying paragraphs 2 and 3 would be insignificant, that Member State may, subject to the consultation [of the VAT committee], forego application of these paragraphs having regard to the need to avoid distortion of competition, the overall tax effect in the Member State concerned and the need for due economy of administration.
Če bi bil v kateri koli državi članici praktični učinek uporabe odstavkov 2 in 3 neznaten, lahko ta država članica, s pogojem posvetovanj [posvetovalnega odbora za DDV], opusti uporabo teh odstavkov, pri čemer upo�teva potrebo po preprečevanju izkrivljanja konkurence, celoten davčni učinek v zadevni državi članici in potrebo po ustrezni gospodarnosti administracije.
In the case of immovable property acquired as capital goods the adjustment period may be extended up to 20 years.
Pri nepremičninah, pridobljenih kot investicijsko blago, se obdobje popravkov lahko podalj�a največ do 20 let.
In the case of supply during the period of adjustment capital goods shall be regarded as if they had still been applied for business use by the taxable person until expiry of the period of adjustment. …
Pri dobavi investicijskega blaga v obdobju popravka se �teje, kakor da jih je davčni zavezanec uporabljal za poslovni namen do konca obdobja popravka. […]
Articles 17(5) and 19(1) and (2) of the Sixth Directive were transposed into Danish law by Article 38(1) of the Law of 18 May 1994.
Člena 17(5) in 19(1) in (2) Šeste direktive sta bila v dansko pravo prenesena s čle -nom 38(1) zakona z dne 18. maja 1994.
That article is worded as follows:
Ta člen določa:
For the purposes of applying the provisions of paragraphs 2 and 3, the Member States may:
Za namene uporabe določb odstavkov 2 in 3 lahko države članice:
‘In respect of goods and services which a registered undertaking uses both for purposes giving rise to entitlement to a deduction under Article 37 and for other
„Za blago in storitve, ki jih registrirano podjetje hkrati uporablja za namene, ki omogočajo pravico do odbitka v skladu s členom 37, in za druge namene podjetja,
— define the concept of capital goods,
– opredelijo pojem investicijskega blaga
NORDANIA FINANS AND BG FACTORING termination of the lease contracts. The anticipated turnover upon the sale was taken into account in setting the lease fees, and the purchase and sale of the vehicles were organised professionally and systematically.
NORDANIA FINANS IN BG FACTORING prodaji, se je upo�teval pri določitvi najemnine, nakup in prodaja teh vozil pa sta bila organizirana profesionalno in sistematično.
Thus, in 1998, Erhvervsfinans leased 4 500 vehicles and sold more than 600.
Tako je v letu 1998 Erhvervsfinans dala v najem 4 500 vozil in jih prodala več kot 600.
purposes in its business, a deduction may be made in respect of that part of the tax which is proportionate to the turnover in the part of the business which must be registered.
se lahko odbije tisti del davka, ki je sorazmeren prometu, ki ustreza registrirani dejavnosti.
There shall be excluded from the assessment of turnover amounts of turnover attributable to the supplies of capital goods used for the purpose of the business. Machinery, equipment and similar business assets, the sales price of which, excluding tax under this Law, exceeds DKK 50 000 [from 1996, DKK 75 000], shall be regarded as capital goods …’
Pri izračunu odbitka se odbije znesek prometa, ki pripada dobavljenemu investicijskemu blagu, ki je bilo uporabljeno v podjetju. ‚Investicijsko blago‘ so stroji, pohi�tvo in druga obratovalna sredstva, katerih prodajna cena (brez davka, ki ga določa ta zakon) je vi�ja od 50 000 DKK [od leta 1996: 75 000 DKK] […]“
The leasing and sale of vehicles are transactions subject to VAT.
Dajanje vozil v najem in njihova odtujitev spadata med dejavnosti, ki so predmet DDV.
Financial services, by contrast, are exempt from VAT under Article 13B(d) of the Sixth Directive.
Nasprotno pa so finančne storitve opro�čene tega davka v skladu s členom 13(B)(d) Šeste direktive.
II — The facts of the dispute in the main proceedings
II – Dejansko stanje v sporu o glavni stvari
Over the period 1995 to 1998, BG Erhvervsfinans A/S, 3to which Nordania
Družba BG Erhvervsfinans A/S 3, pod nadzorom katere sta družbi Nordania Finans A/S in BG Factoring A/S, je med letoma 1995 in 1998 opravljala glavno dejavnost lizinga v obliki najema in prodaje, predvsem avtomobilov.
It also provided financial services.
Poleg tega je opravljala finančne storitve.
Over the period 1995 to 1998, Erhvervsfinans incurred general costs relating to its business premises, its office equipment, its computer equipment, its telephone, auditing of its accounts and so on, on which it paid VAT.
Med letoma 1995 in 1998 je Erhvervsfinans imela splo�ne stro�ke, ki se nana�ajo na njene poslovne prostore, pohi�tveno opremo njene pisarne, računalni�ko opremo, telefon, pregledovanja njenih računov ipd., za katere je plačala DDV.
It therefore had to calculate the proportion of its right to deduction for VAT purposes in accordance with Articles 17(5) and 19(2) of the Sixth Directive.
Zato je morala izračunati delež svoje odbitne pravice za ta davek v skladu z določbami členov 17(5) in 19(2) Šeste direktive.
The leasing operations consisted in leasing vehicles for a period of typically 36 months and the sale of the cars upon
Dejavnost lizinga se je opravljala z dajanjem vozil v najem za obdobje običajno 36 mesecev in prodajo teh vozil ob koncu najema. Promet, ki se je pričakoval ob
In making this calculation, Erhvervsfinans included the turnover attributable to the sales of vehicles in its annual turnover, as it took the view that those sales ought to be regarded as normal sales of goods.
V okviru tega izračuna je Erhvervsfinans vključila promet od prodaje vozil v svoj letni promet, ker je ocenila, da je to odtujitev treba �teti za običajno prodajo trgovskega blaga.
By decision of 17 November 1999, the Danish tax authorities determined that the vehicles sold at the end of the leasing contract should be treated as ‘capital goods used by the taxable person for the purposes of his business’, with the result that the turnover attributable to the sale thereof ought to be excluded from the deductible proportion. That decision led to a reduction in that proportion.
V tem okviru je to predložitveno sodi�če prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo to vpra�anje: