natgillin/translations-raw huggingface dataset:
In those circumstances, the Wojewódzki Sąd Administracyjny w Białymstoku decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:
Glede na to je Wojewódzki Sąd Administracyjny w Białymstoku prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo ti vpra�anji:
If the first question is to be answered in the negative:
V primeru nikalnega odgovora na prvo vpra�anje:
It should first be recalled that, in accordance with settled caselaw, in order to decide whether a tax, duty or charge can be characterised as a turnover tax within the meaning of Article 33(1) of the Sixth Directive, it is necessary, in particular, to determine whether it has the effect of jeopardising the functioning of the common system of value added tax (‘VAT’) by being levied on the movement of goods and services and on commercial transactions in a way comparable to VAT (Joined Cases C-283/06 and C-312/06 KÖGÁZ and Others [2007] ECR I-8463, paragraph 34 and the caselaw cited).
Najprej je treba opozoriti, da je treba v skladu z ustaljeno sodno prakso za presojo tega, ali je mogoče davek, dajatev ali bremenitev označiti kot prometni davek v smislu člena 33(1) Šeste direktive, ugotoviti zlasti, ali njegov učinek ogroža delovanje skupnega sistema davka na dodano vrednost (v nadaljevanju: DDV), s tem da bremeni pretok blaga in storitev ter da obdavčuje gospodarske transakcije na način, primerljiv z DDV (sodba z dne 11. oktobra 2007 v združenih zadevah KÖGÁZ in drugi, C-283/06 in C-312/06, ZOdl., str. I-8463, točka 34 in navedena sodna praksa).
The Court has stated in that regard that taxes, duties and charges must, in any event, be regarded as being imposed on the movement of goods and services in a way comparable to VAT if they exhibit the essential characteristics of VAT, even if they are not identical to it in every way (KÖGÁZ and Others, paragraph 35 and the caselaw cited).
Sodi�če je v zvezi s tem ugotovilo, da je treba davke, dajatve in bremenitve, ki imajo bistvene značilnosti DDV, čeprav v vseh točkah niso enaki DDV, v vsakem primeru �teti, kot da bremenijo pretok blaga in storitev podobno kot DDV (zgoraj navedena sodba KÖGÁZ in drugi, točka 35 in navedena sodna praksa).
Article 33(1) of the Sixth Directive, however, does not preclude the maintenance or introduction of a tax which does not display one of the essential characteristics of VAT (KÖGÁZ and Others, paragraph 36 and the caselaw cited).
Nasprotno člen 33(1) Šeste direktive ne nasprotuje temu, da bi se ohranil ali uvedel davek, ki ne bi imel ene od bistvenih značilnosti DDV (zgoraj navedena sodba KÖGÁZ in drugi, točka 36 in navedena sodna praksa).
The Court has established the essential characteristics of VAT.
Sodi�če je natančneje določilo, katere so bistvene značilnosti DDV.
According to its caselaw there are four such characteristics: VAT applies generally to transactions relating to goods or services; it is proportional to the price charged by the taxable person in return for the goods and services which he has supplied; that tax is charged at each stage of the production and distribution process, including that of retail sale, irrespective of the number of transactions which have previously taken place, and the amounts paid during the preceding stages of the production and distribution process
Iz njegove sodne prakse izhaja, da so navedene značilnosti �tiri, in sicer: DDV se na splo�no uporabi za blagovne ali storitvene transakcije; znesek je določen sorazmerno s ceno, ki jo davčni zavezanec zaračuna v zameno za dobavljeno blago in opravljene storitve; ta davek se pobira v vseh fazah proizvodnega in distribucijskega procesa, vključno v fazi maloprodaje, ne glede na �tevilo prej opravljenih transakcij; davčni zavezanec od dolgovanega DDV odbije zneske, plačane v fazah proizvodnega in distribucijskega procesa, tako da se ta davek v dani fazi nana�a le na v njej dodano vrednost in da je končna
2008 — CASE C-426/07 are deducted from the VAT payable by a taxable person, with the result that that tax applies, at any given stage, only to the value added at that stage and the final burden of that tax rests ultimately on the consumer (KÖGÁZ and Others, paragraph 37 and the caselaw cited).
2008 – ZADEVA C-426/07 obremenitev navedenega davka na koncu prenesena na potro�nika (zgoraj navedena sodba KÖGÁZ in drugi, točka 37 in navedena sodna praksa).
With regard to the first of those characteristics, that is to say, the general application of VAT to transactions relating to goods or services, it must be pointed out, as stated moreover by the Dyrektor Izby Celnej w Białymstoku, the Polish Government and the Commission of the European Communities, that the excise duty at issue in the main proceedings is charged, pursuant to Article 80(2)(1) of the 2004 Law, only on sales transactions relating to motor vehicles before their first registration on Polish territory.
Pri tem je treba v zvezi s prvo od teh značilnosti, in sicer splo�no uporabo DDV za blagovne ali storitvene transakcije, poudariti – na kar so opozorili tudi Dyrektor Izby Celnej w Białymstoku, poljska vlada in Komisija Evropskih skupnosti – da je z zadevno tro�arino v postopku v glavni stvari na podlagi člena 80(2), točka 1, zakona iz leta 2004 obremenjena le prodaja motornih vozil pred njihovo prvo registracijo na poljskem ozemlju.
Having regard to that fact, the excise duty in question cannot be considered as being charged in a general manner on all transactions relating to goods or services.
Glede na to navedene tro�arine ni mogoče obravnavati, kot da se na splo�no uporablja za blagovne ali storitvene transakcije.
Consequently, since the excise duty at issue in the main proceedings does not have the first of the characteristics referred to in paragraph 21 of this judgment, it is not necessary to establish whether that excise duty has the other three essential characteristics of VAT.
Zadevna tro�arina v postopku v glavni stvari tako ne ustreza prvi od značilnosti iz točke 22 te sodbe, zato ni treba preverjati, ali združuje preostale tri bistvene značilnosti DDV.
It is thus clear that a tax having characteristics such as those of the excise duty at issue in the main proceedings differs from VAT to such an extent that it cannot be characterised as a turnover tax for the purposes of Article 33(1) of the Sixth Directive.
Zato je mogoče sklepati, da se davek, ki ima take značilnosti kot zadevna tro�arina v postopku v glavni stvari, od DDV razlikuje tako, da ga ni mogoče opredeliti kot nezakonit davek, ki ima lastnost prometnega davka v smislu člena 33(1) Šeste direktive.
In the light of the foregoing, the answer to the first question must be that Article 33(1) of the Sixth Directive is to be interpreted as not precluding an excise duty, such as
Glede na navedeno je treba na prvo vpra�anje odgovoriti, da je treba člen 33(1) Šeste direktive razlagati tako, da ne nasprotuje tro�arini, kakr�na je bila na Poljskem
KRAWCZYŃSKI that provided for in Poland by the 2004 Law, which is charged on all sales of motor vehicles before their first registration on national territory.
KRAWCZYŃSKI uvedena z zakonom iz leta 2004 in s katero je obremenjena vsa prodaja motornih vozil pred njihovo prvo registracijo na nacionalnem ozemlju.
The referring court asks essentially whether an excise duty which is charged on all sales of motor vehicles before their first registration on national territory is contrary to Article 90 EC, in so far as the sale of secondhand cars already registered in the Republic of Poland is exempt from such duty.
Predložitveno sodi�če v bistvu spra�uje, ali tro�arina, s katero je obremenjena vsaka prodaja motornih vozil pred prvo registracijo na nacionalnem ozemlju, nasprotuje členu 90 ES, če je te dajatve opro�čena prodaja rabljenih vozil, ki so že registrirana na poljskem ozemlju.
It is therefore necessary to establish whether such a system does not lead to higher taxation of secondhand vehicles imported from a Member State other than the Republic of Poland, and which are consequently not registered in Poland, than of secondhand vehicles already on the national market and which are registered in Poland.
Preveriti je treba torej, ali taka ureditev ne vodi do tega, da so rabljena motorna vozila, ki se uvozijo iz druge države članice in zato niso registrirana na poljskem ozemlju, bolj obdavčena od rabljenih motornih vozil, ki so že na nacionalnem trgu in registrirana na Poljskem.
As a preliminary point, it must be noted that an excise duty such as that imposed by the national legislation at issue in the main proceedings comes under the general system of internal taxation on goods and must therefore be examined in the light of Article 90 EC (see, to that effect, Case C-313/05 Brzeziński [2007] ECR I-513, paragraph 24).
Najprej je treba poudariti, da tro�arina, kot je bila uvedena v zadevni nacionalni zakonodaji v postopku v glavni stvari, izhaja iz splo�nega sistema notranjih dajatev na blago in jo je treba torej preizkusiti glede na člen 90 ES (glej v tem smislu sodbo z dne 18. januarja 2007 v zadevi Brzeziński, C-313/05, ZOdl., str. I-513, točka 24).
It should be recalled that the Court has held that Article 90 EC supplements, within the system of the EC Treaty, the provisions on the abolition of customs duties and charges having equivalent effect.
Zato je treba opozoriti, da je Sodi�če presodilo, da člen 90 ES v sistemu Pogodbe ES pomeni dopolnilno določbo glede odprave carine in dajatev z enakim učinkom.
Its aim is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminates against products from other Member States (Brzeziński, paragraph 27 and the caselaw cited).
Namen te določbe je zagotoviti prost pretok blaga med državami članicami v normalnih pogojih konkurence, tako da se odpravijo vse oblike za�čite, ki bi lahko izhajale iz uporabe notranjih diskriminatornih davkov na izdelke, ki izvirajo iz drugih držav članic (zgoraj navedena sodba Brzeziński, točka 27 in navedena sodna praksa).
In relation to the taxation of imported secondhand vehicles, Article 90 EC seeks to ensure the complete neutrality of internal taxation as regards competition between products already on the domestic market and imported products (Case C-74/06 Commission v Greece [2007] ECR I-7585, paragraph 24 and the caselaw cited).
Na področju obdavčitve uvoženih rabljenih motornih vozil je namen člena 90 ES zagotoviti popolno nevtralnost notranjih davkov z vidika konkurence med izdelki, ki so že na nacionalnem trgu, in uvoženimi izdelki (sodba z dne 20. septembra 2007 v zadevi Komisija proti Grčiji, C-74/06, ZOdl., str. I-7585, točka 24 in navedena sodna praksa).
In addition, a system of taxation may be considered compatible with Article 90 EC only if it is so arranged as to exclude any possibility of imported products being taxed more heavily than similar domestic products, so that it cannot, in any event, have discriminatory effect (Brzeziński, paragraph 40 and caselaw cited).
Poleg tega je lahko sistem obdavčitve skladen s členom 90 ES, le če je ugotovljeno, da je urejen tako, da izključuje vsako možnost, da bi bili uvoženi izdelki bolj obdavčeni od nacionalnih izdelkov, in tako v nobenem primeru nima diskriminatornih učinkov (zgoraj navedena sodba Brzeziński, točka 40 in navedena sodna praksa).
In that context, it is necessary to establish whether the excise duty at issue in the main proceedings is levied in the same way both for the sale of an imported secondhand motor vehicle and for a secondhand motor vehicle already registered in Poland, those two categories of vehicles constituting similar products within the meaning of the first paragraph of Article 90 EC.
Glede na te ugotovitve je treba preveriti, ali sta prodaja uvoženih rabljenih motornih vozil in prodaja rabljenih motornih vozil, ki so registrirana na Poljskem, pri čemer je treba ti skupini vozil opredeliti kot enakovrstne izdelke v smislu člena 90, prvi odstavek, ES, enako obremenjeni z zadevno tro�arino v postopku v glavni stvari.
When that comparison is being made, a distinction must be drawn between two categories of vehicles, with the first category comprising those which are sold secondhand during the two calendar years following their manufacture — the year of manufacture being considered to be the first calendar year — and the second category comprising those sold secondhand after that two-year period (Brzeziński, paragraph 34).
V okviru te primerjave je treba razlikovati med dvema skupinama vozil, in sicer tistimi, ki so prodana kot rabljena v dveh koledarskih letih od datuma njihove izdelave, pri čemer se leto izdelave �teje za prvo koledarsko leto, in tistimi, ki so prodana kot rabljena vozila po tem dveletnem obdobju (zgoraj navedena sodba Brzeziński, točka 34).
With regard to passenger cars sold new or secondhand during that two-year period, the 2004 Order makes clear that they are subject to excise duty calculated according to the same rate (see, to that effect, Brzeziński, paragraph 35).
Glede osebnih vozil, ki so prodana kot nova ali rabljena v omenjenem roku dveh let, iz odloka iz leta 2004 izhaja, da so predmet tro�arine, ki je izračunana po isti stopnji (glej v tem smislu zgoraj navedeno sodbo Brzeziński, točka 35).
Regarding secondhand vehicles less than two years old, it is, more specifically, for the national court to ascertain, in the light of, in particular, the 2004 Order, whether
Za rabljena vozila, mlaj�a od dveh let, mora nacionalno sodi�če natančneje preučiti, med drugim z vidika odloka iz leta 2004, ali so na podlagi tro�arine enako
KRAWCZYŃSKI they are in reality subject to the same burden because of the excise duty, by virtue of the fact that the residual amount of that duty incorporated into the market value of secondhand vehicles registered in Poland is equal to the amount of the same duty imposed on similar secondhand vehicles originating in a Member State other than the Republic of Poland (Brzeziński, paragraph 36).
KRAWCZYŃSKI obremenjena, zato ker je preostali znesek tega davka, ki je vračunan v prodajno vrednost rabljenih vozil, registriranih na Poljskem, enak znesku istega davka, ki bremeni podobna rabljena vozila, ki izvirajo iz druge države članice (zgoraj navedena sodba Brzeziński, točka 36).
By contrast, the rate of excise duty imposed on secondhand vehicles sold more than two years after their date of manufacture is calculated using the formula provided for in Article 7 of the 2004 Order.
Nasprotno se stopnja tro�arine za rabljena vozila, prodana več kot dve leti po izdelavi, izračuna na podlagi formule, določene v členu 7 odloka iz leta 2004.
The application of that formula results in a situation in which the rate increases with the age of the vehicle (see, to that effect, Brzeziński, paragraph 37).
Z uporabo te formule se stopnja zvi�uje s starostjo vozila (glej v tem smislu sodbo Brzeziński, točka 37).
It is for the national court to examine whether such an increase in the rate is imposed only on secondhand vehicles originating in a Member State other than the Republic of Poland and whether, by contrast, for secondhand vehicles which were registered when they were new in Poland, the rate of residual excise duty incorporated into the price of such a vehicle remains constant (Brzeziński, paragraph 38).
Zato mora predložitveno sodi�če preučiti, ali ta rastoča stopnja zajema le rabljena vozila, ki izvirajo iz drugih držav članic, in ali, nasprotno, za rabljena vozila, ki so bila kot nova registrirana na Poljskem, stopnja preostale tro�arine, vračunana v vrednost takega vozila, ostaja nespremenjena (zgoraj navedena sodba Brzeziński, točka 38).
In the light of the above considerations, the answer to the second question must be that the first paragraph of Article 90 EC is to be interpreted as precluding an excise duty, such as that at issue in the main proceedings, in so far as the amount of the duty imposed on the sale, before their first registration, of secondhand vehicles imported from another Member State exceeds the residual amount of the same duty incorporated into the market value of similar vehicles previously registered in the Member State which introduced that duty.
Glede na zgornje ugotovitve je treba na drugo vpra�anje odgovoriti, da je treba člen 90, prvi odstavek, ES razlagati tako, da nasprotuje tro�arini, kot je zadevna tro�arina v postopku v glavni stvari, če znesek davka na prodajo rabljenih vozil, uvoženih iz druge države članice, ki se opravi pred prvo registracijo, presega preostali znesek istega davka, ki je vračunan v prodajno vrednost enakovrstnih vozil, ki so bila prej registrirana v državi članici, ki je uvedla davek.
It is for the national court to examine whether the legislation at issue in the main proceedings, and in particular the application of Article 7 of the 2004 Order, has such an effect.
Predložitveno sodi�če mora preučiti, ali ima ureditev v postopku v glavni stvari, zlasti uporaba člena 7 odloka iz leta 2004, tak učinek.
Limitation of the temporal effects of this judgment
Omejitev časovnega učinka te sodbe
In its written observations submitted to the Court, the Polish Government asks the Court, should it find national legislation such as that at issue in the main proceedings to be incompatible with Article 90 EC, to place a temporal limit on the effects of the judgment.
Poljska vlada je v pisnih stali�čih, ki jih je predložila Sodi�ču, temu predlagala, naj, če bo ugotovilo, da nacionalna ureditev, kot se obravnava v postopku v glavni stvari, ni v skladu s členom 90, prvi odstavek, ES, omeji časovni učinek sodbe, ki jo bo izreklo.
In support of its request, that government refers, first, to the fact that, when the national legislation at issue in the main proceedings was adopted, it took into account the judgments of the Court even it they did not concern legal and factual situations similar to those of the present case. It then goes on to argue that, despite the fact that certain provisions of the 2004 Order do not, according to the Commission and the Court, comply with the first paragraph of Article 90 EC, since they provide for an increase in the rate of excise duty with the age of the vehicle, such a finding cannot be sustained with regard to the other provisions of that order.
V utemeljitev svojega predloga se navedena vlada sklicuje na to, da je ob sprejemanju nacionalne zakonodaje, ki se obravnava v postopku v glavni stvari, upo�tevala sodbe Sodi�ča, tudi če se niso nana�ale na podobne pravne in dejanske položaje, kot je položaj v tej zadevi, ter na to, da se morebitna ugotovitev Komisije in Sodi�ča, da nekatere določbe odloka iz leta 2004 niso v skladu s členom 90, prvi odstavek, ES, ker določajo povečanje stopnje tro�arine glede na starost vozila, ne nana�a na druge določbe navedenega odloka.
With regard to those provisions, it submits, the Court may place a temporal limit on the effects of the present judgment.
Sodi�če bi lahko glede na te določbe omejilo časovni učinek te sodbe.
Such a restriction may, according to the Court’s settled caselaw, be allowed only in the actual judgment ruling upon the interpretation sought (Meilicke and Others, paragraph 36 and the caselaw cited).
V zvezi s tem je treba opozoriti, da sme Sodi�če ob uporabi splo�nega načela pravne varnosti, ki je sestavni del pravnega reda Skupnosti, osebam, ki jih posamezna določba zadeva, zgolj izjemoma omejiti možnost sklicevanja na določbo, v zvezi s katero je Sodi�če podalo razlago, s katero bi izpodbijale pravna razmerja, nastala v dobri veri (sodba z dne 6. marca 2007 v zadevi Meilicke in drugi, C-292/04, ZOdl., str. I-1835, točka 35 in navedena sodna praksa).
Indeed, there must necessarily be a single occasion when a decision is made on the temporal effects of the requested interpretation, which the Court gives of a provision of Community law.
Trenutek določitve časovnih učinkov zahtevane razlage, ki jo da Sodi�če o določbi prava Skupnosti, mora namreč veljati enotno.
In that regard, the principle that a restriction may be allowed
Zato načelo, da se omejitev lahko dovoli le v isti sodbi, s katero se odloči o zahtevani razlagi, zagotavlja enakost obravnavanja
KRAWCZYŃSKI only in the actual judgment ruling upon that interpretation guarantees the equal treatment of the Member States and of other persons subject to Community law, under that law, fulfilling, at the same time, the requirements arising from the principle of legal certainty (Meilicke and Others, paragraph 37).
KRAWCZYŃSKI držav članic in posameznikov ter izpolnjuje zahteve, ki izhajajo iz načela pravne varnosti (zgoraj navedena sodba Meilicke in drugi, točka 37).
The present reference for a preliminary ruling concerns, essentially, the question of the compatibility with the first paragraph of Article 90 EC of an excise duty which is levied on the sale of motor vehicles before their initial registration on national territory.
Ta predlog za sprejetje predhodne odločbe se v bistvu nana�a na vpra�anje skladnosti tro�arine, s katero je obremenjena prodaja motornih vozil pred njihovo prvo registracijo na nacionalnem ozemlju, s členom 90, prvi odstavek, ES.
In that regard, it follows from paragraph 41 of the judgment in Brzeziński that the first paragraph of Article 90 EC is to be interpreted as precluding an excise duty, in so far as the amount of the duty imposed on secondhand vehicles over two years old acquired in a Member State other than that which introduced such a duty exceeds the residual amount of the same duty incorporated into the market value of similar vehicles previously registered in the Member State which introduced that duty.
V zvezi s tem iz točke 41 zgoraj navedene sodbe Brzeziński izhaja, da je treba člen 90, prvi odstavek, ES razlagati tako, da nasprotuje tro�arini, če znesek davka na prodajo rabljenih vozil, starej�ih od dveh let, ki niso bila pridobljena v državi članici, ki je uvedla ta davek, presega preostali znesek istega davka, ki je vračunan v prodajno vrednost enakovrstnih vozil, ki so bila prej registrirana v državi, ki je uvedla davek.
As indicated in paragraph 62 of Brzeziński, the Court did not limit the temporal effects of that judgment.
Iz točke 62 zgoraj navedene sodbe Brzeziński tako izhaja, da Sodi�če ni časovno omejilo učinka navedene sodbe.
It is therefore not appropriate to limit the temporal effects of the present judgment.
Zato ni treba časovno omejiti učinka te sodbe.
Article 33(1) 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, as amended by Council Directive 91/680/EEC of 16 December 1991, is to be interpreted as not precluding an excise duty such as that provided for in Poland by the Law on Excise Duty (ustawa o podatku akcyzowym) of 23 January 2004, which is charged on all sales of motor vehicles before their first registration on national territory.
Člen 33(1) 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, kot je bila spremenjena z Direktivo Sveta 91/680/EGS z dne 16. decembra 1991, je treba razlagati tako, da ne nasprotuje trošarini, kakršna je bila na Poljskem uvedena z zakonom o trošarinah (ustawa o podatku akcyzowym) z dne 23. januarja 2004 in s katero je obremenjena vsa prodaja motornih vozil pred njihovo prvo registracijo na nacionalnem ozemlju.