natgillin/translations-raw huggingface dataset:
23 In any event, persons subject to tax are usually obliged to submit relevant information and documents to prove, inter alia, the alleged value, which would seem sufficient prima facie to remedy that difficulty.
23V vsakem primeru so obdavčene osebe običajno zavezane predložiti upo�tevne informacije in dokumente, ki dokazujejo, med drugim, navedeno vrednost, kar bi zado�čalo prima facie za odpravo te težave.
Moreover, Directive 77/799 on administrative assistance between the tax authorities of the Member States in the field of direct taxation 24also constitutes an appropriate means of overcoming such difficulties.
Poleg tega tudi Direktiva 77/799 o medsebojni pomoči pristojnih organov držav članic na področju neposredne obdavčitve 24vzpostavlja primerna sredstva za premagovanje takih težav.
The Court has held that under this directive the competent authorities of a Member State may always request the competent authorities of another Member State to provide them with all the information enabling them to ascertain, in relation to the legislation which they have to apply, the correct amount of tax payable. 25
Sodi�če je razsodilo, da lahko v skladu s to direktivo pristojni organi države članice vedno zaprosijo pristojne organe druge države članice, da jim sporočijo vse informacije, ki jim omogočijo v skladu z njihovo zakonodajo določiti pravilni znesek davka, ki ga je treba plačati. 25
In any event, as regards the German Government comparing the aim to compensate for the disadvantages arising directly for the undertaking subject to inheritance tax to the need to preserve the coherence of the tax system, it is not clear from the information provided to the Court how that coherence could be undermined in a situation in which domestic and foreign agricultural land and forestry property are subject to uniform criteria.
V vsakem primeru, v zvezi s tem, da nem�ka vlada primerja cilj izravnave zaradi neugodnosti, ki se neposredno nana�ajo na obrat, ki je obdavčen z davkom na dedi�čino, s potrebo varovati doslednost davčnega sistema, iz informacij, ki so bile predložene Sodi�ču, ni jasno, kako bi lahko bila doslednost oslabljena v položaju, v katerem so domače in tuje kmetijsko zemlji�če ter gozdovi predmet enakih meril.
That would not threaten the cohesion of the German tax system and would constitute a measure less restrictive of the free movement of capital than that laid down by the provisions at issue. 22
To ne bi ogrozilo kohezije nem�kega davčnega sistema in bi pomenilo ukrep, ki je manj omejevalen za prosti pretok kapitala kot ukrep, ki ga določajo sporne določbe. 22
24 — Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p.
24 — Direktiva Sveta 77/799/EGS z dne 19. decembra 1977 o medsebojni pomoči pristojnih organov držav članic na področju neposredne obdavčitve (UL L 336, str.
15), which has been amended on several occasions.
15), ki je bila večkrat spremenjena.
22 — See, to that effect, Manninen, cited in footnote 16, paragraph 46.
22 — Glej v tem smislu sodbo Manninen (navedena v opombi 16, točka 46).
It follows from the above considerations that the German Government’s arguments in support of a justification of the restriction at issue are not convincing.
Iz vsega zgoraj navedenega sledi, da argumenti nem�ke vlade v podporo utemeljitve sporne omejitve niso prepričljivi.
Further, I would add that the German Government has not demonstrated that the provisions at issue are necessary and appropriate to attain overriding reasons in the general interest.
Dalje, želel bi dodati, da nem�ka vlada ni pokazala, da so sporne določbe nujne in primerne za dosego nujnih ciljev v splo�nem interesu.
I am therefore of the opinion that the Court should give the following answer to the question referred by the Bundesfinanzhof:
Zato predlagam, naj Sodi�če na vpra�anje za predhodno odločanje Bundesfinanzhof odgovori:
‘In circumstances such as those in the present case, Article 56(1) EC establishing the European Community (formerly Article 73b(1) of the EC Treaty) precludes for inheritance tax purposes national legislation according to which:
V okoli�činah, kakr�ne so v tej zadevi, člen 56(1) Pogodbe o ustanovitvi Evropske skupnosti (prej člen 73b(1) ES) prepoveduje za namene davka na dedi�čino zakonodajo, v skladu s katero:
(a) assets consisting of agricultural land and forestry situated in another Member State are valued in accordance with their fair market value (current market value), whereas a special valuation procedure exists for domestic assets consisting of agricultural land and forestry, the results of which amount on average to only 10% of their fair market value, and
(a) se premoženje, sestavljeno iz kmetijskega zemlji�ča in gozdov, ki leži v drugi državi članici, ovrednoti glede na po�teno tržno vrednost (trenutna tržna vrednost), medtem ko za domače premoženje, sestavljeno iz kmetijskega zemlji�ča in gozdov, obstaja poseben postopek ovrednotenja, katerega rezultati povprečno zna�ajo le 10 % po�tene tržne vrednosti, in
(b) assessment of the acquisition of domestic assets consisting of agricultural land and forestry is excluded up to a special taxfree amount and the remaining value is assessed merely at 60%.’
(b) se vrednotenje pridobitve domačega premoženja, sestavljenega iz kmetijskega zemlji�ča in gozdov, izključi v vi�ini posebnega neobdavčenega zneska in se preostala vrednost vrednoti le na 60 %.
2008 — CASE C-256/06
2008 – ZADEVA C-256/06
REFERENCE for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany) made by decision of 11 April 2006, received at the Court on 8 June 2006, in the proceedings
V zadevi C-256/06, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Bundesfinanzhof (Nemčija) z odločbo z dne 11. aprila 2006, ki je prispela na Sodi�če 8. junija 2006, v postopku
Advocate General: J. Mazák, Registrar: R. Grass, having regard to the written procedure, after considering the observations submitted on behalf of:
Grass, na podlagi pisnega postopka, ob upo�tevanju stali�č, ki so jih predložili:
This reference for a preliminary ruling relates to the interpretation of Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively).
Predlog za sprejetje predhodne odločbe se nana�a na razlago členov 73b in 73d Pogodbe ES (postala člena 56 ES oziroma 58 ES).
The reference has been made in proceedings between Mr Jäger and the Finanzamt (Tax Office) Kusel-Landstuhl (‘the Finanzamt’) concerning the calculation of the inheritance tax payable in respect of an inheritance consisting of assets situated in Germany and property in the form of agricultural land and forestry situated in France and, in particular, the rules on the valuation of those assets.
Ta predlog je bil vložen v okviru spora med T. Jägrom in Finanzamt Kusel-Landstuhl (v nadaljevanju: Finanzamt) glede izračuna davka na dedi�čino, ki jo sestavljajo premoženje v Nemčiji ter kmetijsko zemlji�če in gozd v Franciji, zlasti pa glede pravil za vrednotenje tega premoženja.
Annex I to Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty [Article repealed by the Treaty of Amsterdam] (OJ 1988 L 178, p.
Priloga I k Direktivi Sveta 88/361/EGS z dne 24. junija 1988 o izvajanju člena 67 Pogodbe (člen, ki ga je razveljavila Amsterdamska pogodba) (UL L 178, str.
5), entitled ‘Nomenclature of the capital movements referred to in Article 1 of the Directive’, includes 13 categories of capital movements.
5), z naslovom „Nomenklatura pretoka kapitala iz člena 1 Direktive“, vključuje trinajst kategorij pretokov kapitala.
The 11th of those categories, relating to ‘Personal capital movements’, includes a heading entitled ‘Inheritances and legacies’.
Enajsta kategorija, ki se nana�a na „osebne pretoke kapitala“, vključuje rubriko, z naslovom „Dedi�čine in zapu�čine“.
National legislation
Nacionalna ureditev
Application of inheritance tax to assets situated in another Member State
Uporaba davka na dedi�čino za premoženje, ki je v drugi državi članici
Assets situated outside Germany are also subject to that tax.
Premoženje, ki je v tujini, je prav tako obdavčeno.
Paragraph 21 of the ErbStG governs, for the purposes of calculating the inheritance tax in Germany, the offsetting of inheritance tax paid in another State in the absence of a double-taxation agreement.
Člen 21 ErbStG za izračun davka na dedi�čino v Nemčiji ureja poračunanje davka na dedi�čino, plačanega v drugi državi pri neobstoju konvencije o izogibanju dvojnega obdavčevanja.
The first sentence of Paragraph 21(1) provides:
Odstavek 1, prvi stavek, tega zakona določa:
‘Where the foreign property of acquirors is subject, in a foreign country, to a foreign tax corresponding to German inheritance tax, the foreign tax set and payable by the acquiror, paid and not eligible for reduction, shall, in the cases referred to in the first point of Paragraph 2(1) and, in so far as the provisions of a double-taxation agreement do not apply, be offset, if an application is made for that purpose, against the German inheritance tax in so far as the foreign assets are also subject to German inheritance tax.’
„Za dediča, ki živi v tujini in čigar premoženje je bilo v drugi državi predmet davka, ki je enakovreden nem�kemu davku na dedi�čino, se v primerih iz člena 2(1), točka 1, tuji davek na zahtevo poračuna od nem�kega davka na dedi�čino, če je bilo premoženje v tujini prav tako predmet nem�kega davka na dedi�čino, ni pa mogoče uporabiti konvencije o izogibanju dvojnega obdavčevanja.“
The second sentence of Paragraph 21(1) states:
V drugem stavku te določbe je določeno:
‘If the property transferred consists only partly of foreign property, the portion of the German inheritance tax corresponding to that property must be determined in such a way that the inheritance tax arising in respect of the total amount of the taxable property, including foreign taxable property, is divided up proportionally between the foreign taxable property and the total amount of taxable property.’
„Če je podedovano premoženje le deloma sestavljeno iz premoženja v tujini, se delno plačilo nem�kega davka na dedi�čino, ki se takrat uporabi, določi tako, da se davek na dedi�čino na celotni znesek obdavčljivega premoženja, vključno z obdavčljivim premoženjem v tujini, razdeli glede na razmerje med obdavčljivim premoženjem v tujini in celotnim zneskom obdavčljivega premoženja.“
Rules for valuation of agricultural and forestry assets
Pravila za vrednotenje kmetijskega premoženja in gozdov
Under Paragraph 12(6) of the ErbStG, read in conjunction with Paragraphs 9 and 31 of the Law on Valuation (Bewertungsgesetz, BGBl. 1991 I, p.
V skladu s členom 12(6) ErbStG, v povezavi s členoma 9 in 31 zakona o vrednotenju (Bewertungsgesetz, BGBl. 1991, str.
230; ‘the BewG’), property consisting of agricultural land and forestry situated outside Germany is to be valued according to its fair market value.
230, v nadaljevanju: BewG), se premoženje v tujini, ki je sestavljeno iz kmetijskega zemlji�ča in gozdov, ovrednoti glede na njegovo tržno vrednost.
Under Paragraph 9(2) of the BewG, that value is defined as the price at which those assets could be sold in the ordinary course of business.
Ta se v skladu s členom 9(2) BewG določi glede na ceno, ki bi jo bilo mogoče doseči v rednem poslovanju pri prodaji.
By contrast, under Paragraph 12(3) of the ErbStG property consisting of agricultural land and forestry situated in Germany is to be valued under a special procedure laid down in Paragraphs 140 to 144 of the BewG.
Nasprotno se v skladu s členom 12(3) ErbStG premoženje, ki je sestavljeno iz kmetijskega zemlji�ča in gozdov ter se nahaja v Nemčiji, ovrednoti po posebnem postopku, določenem v členih od 140 do 144 BewG.
The valuations carried out in accordance with that procedure amount, on average, to only 10% of the current market value of the assets in question.
Vrednotenja po tem postopku povprečno ustrezajo le 10 % tržne vrednosti zadevnega premoženja.
Those provisions of the BeWG, which were inserted into that Law by point 36 of Paragraph 1 of the 1997 Annual Tax Law (Jahressteuergesetz 1997, BGBl. 1996 I, p.
Te določbe BewG, ki so bile v ta zakon vključene na podlagi člena 1, točka 36, zakona o davkih za leto 1997 (Jahressteuergesetz 1997, BGBl. 1996 I, str.
2049) of 20 December 1996, enable the entire domestic holding of agricultural land and forestry to be valued under a simplified procedure for calculating the value of yield which has recourse to standardised values for the different types of holdings and is based, in particular, on the average constant yields of profit-making holdings in Germany on 1 January 1996.
2049) z dne 20. decembra 1996, omogočajo, da se enota nacionalnega kmetijskega in gozdarskega obrata ovrednoti po poenostavljenem postopku izračuna vrednosti donosa, ki se naslanja na standardizirane vrednosti za različne vrste obratov in temelji zlasti na povprečnih stalnih dohodkih obratov v Nemčiji, katerih namen je pridobivanje dobička, na 1. januar 1996.
In the alternative, and on request, the BewG provides for a valuation under the procedure based on individual income.
BewG podredno in na zahtevo določa vrednotenje na podlagi postopka individualnih dohodkov.
Rules for calculating the inheritance tax on agricultural land and forestry assets
Pravila za izračun davka na dedi�čino na kmetijsko zemlji�če in gozdove
The first point of Paragraph 13a(1) of the ErbStG provides, in respect of the acquisition by inheritance of agricultural land and forestry situated in Germany, for ‘tax-free
Člen 13a(1), točka 1, ErbStG v zvezi s pridobitvijo kmetijskega zemlji�ča in gozdov v Nemčiji na podlagi dedovanja določa „znesek, opro�čen davka, v zvezi z določenim
Further, under Paragraph 13a(2) of the ErbStG, the remaining value of that property, after deduction of the taxfree amount granted in relation to those objects, is to be taken into account, for the purposes of calculating the tax, in the form of a ‘valuation at a reduced rate’ of only 60%.
Poleg tega se na podlagi člena 13a(2) ErbStG za izračun davka vrednost tega premoženja, ki ostane po odbitku zneska, opro�čenega davka, v zvezi z določenim premoženjem, upo�teva v obliki „vrednotenja zmanj�ane vrednosti“ le do 60 %.
Paragraph 13a(4) of the ErbStG provides that the taxfree amount granted in relation to those objects and the valuation at a reduced rate do not apply to agricultural land and forestry situated outside Germany.
V skladu s členom 13a(4) istega zakona se znesek, opro�čen davka, v zvezi z določenim premoženjem ter vrednotenje zmanj�ane vrednosti ne uporabljata za kmetijsko zemlji�če in gozdove, ki so v tujini.
The dispute in the main proceedings and the question referred for a preliminary ruling
Spor o glavni stvari in vprašanje za predhodno odločanje
In addition to assets in Germany, the estate contained land in France used for agriculture and forestry.
Dedi�čina je poleg premoženja v Nemčiji obsegala �e zemlji�ko posest v Franciji, ki se je gospodarsko izkori�čala za kmetijstvo in gozdarstvo. Oče T.
Since it had been valued in France as having a fair market value of FRF 5 444 666 (DEM 1 618 152), that land was subject to inheritance tax in that Member State of FRF 1 192 148 (DEM 354 306).
Ker je bila vrednost tega zemlji�ča v Franciji ocenjena na 5.444.666 FRF (1.618.152 DEM), je bila v tej državi članici predmet davka na dedi�čino v vi�i -ni 1.192.148 FRF (354.306 DEM).
That tax was calculated on a net estate of DEM 1 737 167, including the land situated in France, totalling DEM 1 618 152, being its fair market value, and assets in Germany, valued at DEM 119 015.
Ta davek je bil izračunan na podlagi neto zapu�činske mase v vi�ini 1.737.167 DEM, vključujoč tržno vrednost zemlji�kega posestva v Franciji v znesku 1.618.152 DEM in premoženje v Nemčiji, ocenjeno na 119.015 DEM.
After deduction of the personal taxfree amount of DEM 400 000, the taxable amount was rounded down to DEM 1 337 100.
Po odbitku osebnega neobdavčenega zneska 400.000 DEM, je bil obdavčljivi znesek znižan na navzdol zaokroženo vsoto 1.337.100 DEM.
On the basis of that amount, the Finanzamt set the tax at DEM 254 049.
Finanzamt je na podlagi tega zneska odmeril davek 254.049 DEM.
On application by Mr Jäger brought under the second sentence of Paragraph 21(1) of the ErbStG, the Finanzamt offset against that latter amount DEM 236 644 in respect of the inheritance tax already paid in France.
Na podlagi zahteve T. Jägra, ki jo je vložil na podlagi člena 21(1), drugi stavek, ErbStG, je Finanzamt davek na dedi�čino, ki je bil že plačan v Franciji, poračunal v vi�ini 236.644 DEM.
On the basis of those factors, in its abovementioned decision of 3 January 2000, the Finanzamt set the inheritance tax payable by Mr Jäger at DEM 17 405.
Na podlagi tega je Finanzamt s svojo zgoraj navedeno odločbo z dne 3. januarja 2000 odmeril davek na dedi�čino v znesku 17.405 DEM, ki ga mora plačati T. Jäger.
As the objection and action were both unsuccessful, he then appealed on a point of law to the Bundesfinanzhof.
Ker jima ni bilo ugodeno, je pri Bundesfinanzhof (zvezno finančno sodi�če) vložil zahtevo za „revizijo“.
Taking the view that, at least since the judgment of the Court of Justice in Case C-364/01 Barbier [2003]
Ker je Bundesfinanzhof menilo, da je vsaj od sodbe Sodi�ča z dne 11. decembra 2003 v zadevi Barbier (C-364/01, Recueil,
ECR I-15013, it was doubtful whether the provisions of German law, to the extent to which they differentiate according to the place in which the assets included in the estate or a part thereof are located, are reconcilable with the principle of the free movement of capital, the Bundesfinanzhof decided to stay the proceedings and to refer the following question to the Court for a preliminary ruling:
I-15013) postalo vpra�ljivo, ali so določbe nem�kega prava, če se razlikujejo po kraju, v katerem je premoženje ali del premoženja, ki je predmet dedovanja, skladne z načelom prostega pretoka kapitala, je prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo to vpra�anje:
‘Is it compatible with Article 73b(1) of the Treaty establishing the European Community (now Article 56(1) EC) that for inheritance tax purposes:
„Ali je s členom 73b[1] Pogodbe o ustanovitvi Evropske skupnosti (postal člen 56(1) ES) združljivo, da se za davek na dedi�čino:
(a) assets (held abroad) consisting of agricultural land and forestry situated in another Member State are valued in accordance with their fair market value (current market value), whereas a special valuation procedure exists for domestic assets consisting of agricultural land and forestry, the results of which amount on average to only 10% of their fair market value, and
— premoženje (v tujini), sestavljeno iz kmetijskega zemlji�ča in gozdov, ki so v drugi državi članici, ovrednoti glede na tržno vrednost (trenutna tržna vrednost), medtem ko za domače premoženje, sestavljeno iz kmetijskega zemlji�ča in gozdov, obstaja poseben postopek ovrednotenja, katerega rezultati povprečno zna�ajo le 10 % po�tene tržne vrednosti, ter
(b) assessment of the acquisition of domestic assets consisting of agricultural land and forestry is excluded up to a special taxfree amount and the remaining value is assessed merely at 60%, if, in the case of an heir inheriting an estate made up of both domestic assets and foreign assets consisting of agricultural land and forestry, this results in a situation whereby, as a result of the fact that the assets consisting of agricultural land and forestry are situated abroad, the acquisition of the domestic assets is subject to higher inheritance tax than would be applicable if the assets consisting of agricultural land and forestry were also domestic assets?’
— vrednotenje pridobitve nem�kega premoženja, sestavljenega iz kmetijskega zemlji�ča in gozdov, izključi v vi�ini posebnega neobdavčenega zneska in se preostala vrednost vrednoti le na 60 %, kadar to pri dediču dedi�čine, sestavljene iz domačega premoženja ter tujega premoženja v obliki kmetijskega zemlji�ča in gozdov, pripelje do tega, da se, ker so kmetijsko zemlji�če in gozdovi v tujini, pridobitev obdavči z vi�jim davkom na dedi�čino, kot bi se, če bi se premoženje, sestavljeno iz kmetijskega zemlji�ča in gozdov, nahajalo v domači državi?“
The question referred
Vprašanje za predhodno odločanje
By its question, the Bundesfinanzhof asks, essentially, whether Article 73b(1) of the Treaty precludes legislation of a Member State, such as that at issue in the main proceedings, which, for the purposes of calculating the tax on an inheritance consisting of assets situated in the territory of that State and agricultural land and forestry situated in another Member State,
Bundesfinanzhof z vpra�anjem v bistvu spra�uje, ali člen 73b(1) Pogodbe nasprotuje ureditvi države članice, kot je ureditev v postopku v glavni stvari, ki za izračun davka na dedi�čino, ki je sestavljena iz premoženja, ki je na ozemlju te države, ter premoženja v obliki kmetijskega zemlji�ča in gozdov, ki so v drugi državi članici,
— provides that account be taken of the fair market value of the assets situated in that other Member State, whereas a special valuation procedure exists for identical domestic assets, the results of which amount on average to only 10% of the fair market value of those assets, and
— določa, da se pri premoženju, ki je v tej drugi državi članici, upo�teva njegova najvi�ja tržna vrednost, medtem ko se za enako premoženje, ki je na nacionalnem ozemlju, uporablja poseben postopek vrednotenja, katerega rezultati povprečno zna�ajo le 10 % po�tene tržne vrednosti tega premoženja, ter
— reserves application of a taxfree amount to domestic agricultural land and forestry in relation to those assets and takes account of their remaining value in the amount of only 60% thereof.
— za premoženje v obliki kmetijskega zemlji�ča in gozdov, ki je na nacionalnem ozemlju, določa uporabo zneskov, opro�čenih davka v zvezi s tem premoženjem, in upo�tevanje preostale vrednosti le v vi�ini 60 %.
It must also be observed that the EC Treaty does not define the term ‘movement of capital’.
Prav tako je treba opozoriti, da Pogodba ES ne opredeljuje pojma pretoka kapitala.
However, it is settled caselaw that, inasmuch as Article 73b of the Treaty
Ker je člen 73b Pogodbe v bistvu prevzel besedilo člena 1 Direktive 88/361 ter čeprav
In that regard, the Court, noting in particular that inheritances involving a transfer to one or more persons of assets left by the deceased fall within heading XI of Annex I to Directive 88/361, entitled ‘Personal capital movements’, held in paragraph 42 of the judgment in van Hilten-van der Heijden that an inheritance is a movement of capital within the meaning of Article 73b of the Treaty (see also, to that effect, Barbier, paragraph 58), except in cases where its constituent elements are confined within a single Member State.
Glede tega je Sodi�če, s tem da je med drugim opozorilo, da dedovanje, ki pomeni prenos zapustnikovega premoženja na eno ali več oseb, spada v rubriko XI Priloge I k Direktivi 88/361 z naslovom „Osebni pretoki kapitala“ v točki 42 zgoraj navedene sodbe van Hilten-van der Heijden razsodilo, da je dedovanje pretok kapitala v smislu člena 73b Pogodbe (glej v tem smislu tudi zgoraj navedeno sodbo Barbier, točka 58), razen kadar se temeljni deli nahajajo znotraj ene same države članice.
However, a situation in which a person resident in Germany at the time of his death leaves to another person resident in France assets situated in those two Member States and covered jointly by a calculation of inheritance tax in Germany is certainly not a purely domestic situation, as the Commission of the European Communities has correctly pointed out.
Kot je pravilno poudarila Komisija Evropskih skupnosti, nikakor ne gre za popolnoma notranjo situacijo, če oseba, ki je rezidentka Nemčije, ob svoji smrti drugi osebi, ki je rezidentka Francije, zapusti premoženje, ki se nahaja v teh dveh državah članicah in je skupno predmet izračuna davka na dedi�čino v Nemčiji.