natgillin/translations-raw huggingface dataset:
— that a taxable person who has not filed a return for the tax periods falling between the first and the fourth years preceding the adoption of that law will be able to escape any controls by paying an amount equivalent to 2% of the tax due on supplies of goods or services carried out by that person, plus 2% of the tax deducted during the same period, that percentage being fixed at 1.5% for input or output tax in excess of EUR 200 000 and 1% for amounts over EUR 300 000.
Ker je cilj načela davčne nevtralnosti, kot je navedeno v četrti uvodni izjavi Šeste direktive, vzpostaviti skupni trg, ki bo omogočal lojalno konkurenco, navedena zakonodaja vpliva na samo delovanje skupnega trga, ker lahko davčni zavezanci v zadevni državi članici pričakujejo, da ne bodo zavezani plačati večjega dela svojih davkov.
Since, as is stated in the fourth recital in the preamble to the Sixth Directive, the purpose of the principle of fiscal neutrality is to enable the achievement of a common market permitting fair competition, the very functioning of the common market is com -promised by that legislation because, in the Member State concerned, it is realistic for taxable persons to hope not to be required to pay a large portion of their tax debt.
– davčni zavezanec, ki ni predložil obračuna za davčna leta od enega do �tirih let pred sprejetjem tega zakona, izogne vsakemu nadzoru tako, da plača znesek 2 % davka za dostavo blaga in storitve, ki jih je opravil, in znesek 2 % davka, odbitega v istem letu, pri čemer je ta odstotek določen na 1,5 % za vstopni ali izstopni davek, ki preseže 200.000 EUR, in na 1 % za znesek, ki presega 300.000 EUR.
The prevention of tax evasion is an object- ive recognised and encouraged by the Sixth Directive.
Boj proti goljufijam je cilj, ki ga Šesta direktiva priznava in spodbuja.
Thus, Article 22(8) of the Sixth Directive calls on Member States to impose, where appropriate, additional obligations to prevent tax evasion.
Člen 22(8) Šeste direktive države članice tako spodbuja, da po potrebi naložijo dodatne obveznosti, da bi preprečile goljufije.
That legislation has the opposite effect in that taxable persons who are guilty of tax evasion are placed in a more favourable position by the law.
Navedena zakonodaja ima torej v bistvu nasproten učinek, ker ugodneje obravnava davčne zavezance, ki so storili goljufijo.
the tax actually due, that law enables the taxable persons concerned to escape once and for all their value added tax obligations, despite the fact that the national tax authorities would have been able to detect at least some of those taxable persons during the four years preceding the date after which recovery of the tax normally payable would be timebarred.
zelo majhnega zneska v primerjavi z dejansko dolgovanim davkom, zadevnim davčnim zavezancem omogoča, da se dokončno izognejo svojim obveznostim na področju davka na dodano vrednost, čeprav bi nacionalni davčni organi lahko odkrili vsaj del teh davčnih zavezancev v obdobju �tirih let pred nastopom zastaralnega roka za običajno dolgovani davek.
In so doing, that law undermines the responsibility incumbent on each Member State to ensure the correct levying and collection of the tax.
Navedena zakonodaja v tem smislu povzroča dvome o odgovornosti vsake države članice, da zagotovi pravilno pobiranje davka.
By introducing an amnesty measure very shortly after the expiry of the deadlines by which taxable persons should have paid value added tax and by requiring payment of an amount which is paltry as compared with
Navedena zakonodaja s tem, da uvaja amnestijo kmalu po izteku rokov, v katerih bi morali davčni zavezanci plačati davek na dodano vrednost, in s tem da zahteva plačilo
(see paras 9, 40-47, 52, 53, operative part)
(Glej točke 9, od 40 do 47, 52 in 53 ter izrek.)
OPINION OF ADVOCATE GENERALSHARPSTON delivered on 25 October 2007 1 to the provisions of Article 2 of the Sixth Directive, which require transactions to be taxed, and Article 22, which impose various obligations as to declaration and payment of VAT.
SKLEPNI PREDLOGI GENERALNE PRAVOBRANILKEELEANOR SHARPSTON, predstavljeni 25. oktobra 2007 1 direktive, ki zahteva obdavčitev transakcij, in s členom 22, ki nalaga različne obveznosti glede obračuna in plačila DDV.
The Commission seeks a declaration that, by explicitly providing for a general waiver of verification of taxable transactions effected in a series of tax years, Italy has failed to fulfil its obligations under the Sixth VAT Directive 2 and Article 10 EC.
Komisija predlaga ugotovitev, da Italija, s tem da je izrecno sprejela splo�no opustitev preverjanja obdavčljivih transakcij, ki so bile opravljene v zaporednih davčnih letih, ni izpolnila obveznosti iz Šeste direktive o DDV 2 in člena 10 ES.
The national provisions in question set up a tax amnesty under which, if certain declarations are made and certain sums are paid immediately, failures to account for amounts of various taxes during the tax years 1998 (or in some cases 1997) to 2001 will not be pursued or subjected to scrutiny. 3
Italija odgovarja, da učinek amnestije ni splo�na in nediskriminatorna odpoved vseh preverjanj, da ima pravico do nje le omejen delež davčnih zavezancev za DDV, da je bila izredno učinkovita z vidika pobranega davka in da gre tako za razumno uporabo omejenih sredstev, ki spada v nujno podeljeno svobodo držav članic.
Italy contends that the effect of the amnesty is not a general and indiscriminate renunciation of all verification, that only a limited proportion of persons liable for VAT have had recourse to it, that it has been extremely productive in terms of tax recovered, and that it has thus been a judicious use of limited resources, falling within the latitude necessarily accorded to Member States.
Zadevne nacionalne določbe vzpostavljajo davčno amnestijo, v skladu s katero se – pod pogojem, da se takoj opravijo določeni obračuni in plačajo določeni zneski – to, da se ni obračunalo zneskov različnih davkov med davčnimi leti od 1998 (ali v nekaterih primerih od 1997) do 2001, ne bo preganjalo oziroma ne bo predmet podrobne preiskave. 3
The Commission submits that, in so far as it concerns VAT, the amnesty is contrary
Komisija navaja, da je amnestija, kolikor se tiče DDV, v nasprotju s členom 2 Šeste
On 1 January 2007, the Sixth Directive was repealed and replaced by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
1. januarja 2007 je bila Šesta direktiva razveljavljena in nadome�čena z Direktivo Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost (UL L 347, str. 1).
3 — The amnesty in issue has been extended to subsequent years, and the Commission has brought a further action (Case C-174/07) concerning that extension, which is currently pending.
3 – Zadevna amnestija se je potem podalj�ala na naslednja leta, tako da je Komisija vložila ponovno tožbo (zadeva C-174/07) glede tega podalj�anja, o kateri �e ni odločeno.
Article 10 EC imposes a general obligation on Member States to ‘take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of this Treaty or resulting from action taken by the institutions of the Community’, to ‘facilitate the achievement of the Community’s tasks’ and to ‘abstain from any measure
Člen 10 ES nalaga splo�no obveznost državam članicam, da „sprejemajo vse ustrezne ukrepe, splo�ne ali posebne, da bi zagotovile izpolnjevanje obveznosti, ki izhajajo iz te pogodbe ali so posledica ukrepov institucij Skupnosti“, da „tako olaj�ujejo izpolnjevanje nalog Skupnosti“ in da se
‘4. (a) Every taxable person shall submit a return by a deadline to be determined by Member States. …
Vsak davčni zavezanec mora predložiti obračun v roku, ki ga določijo države članice. […]
Every taxable person shall pay the net amount of the value added tax when submitting the regular return. … the importation of goods.’ 4
dobava blaga ali storitev, ki jo davčni zavezanec, ki deluje kot tak, opravi na ozemlju države za plačilo;
Member States may impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion …’ 6
Države članice lahko določijo �e druge obveznosti, za katere menijo, da so potrebne za pravilno pobiranje davka in za preprečevanje davčnih utaj, […]“ 6
The original Article 22 of the Sixth Directive was replaced by one of the so-called ‘transitional arrangements’ in Title XVI, and the applicable text is to be found in Article 28h.
Prvotni člen 22 Šeste direktive je bil zamenjan s tako imenovano „prehodno ureditvijo“ v Naslovu XVI in veljavno besedilo je zapisano v členu 28h.
It is entitled ‘Obligations under the internal system’, and is the longest article in the directive. 5
Naslovljen je „Obveznosti po notranjem sistemu“ in je najdalj�i člen v direktivi. 5
In relation to the alleged failure to fulfil obligations in the present case, the
Glede očitane neizpolnitve obveznosti v tej zadevi Komisija na začetku navaja tri določbe iz odstavkov 4, 5 in 8:
The Commission then draws attention to a number of further obligations imposed on taxable persons by Article 22:
Komisija nato opozarja na �tevilne druge obveznosti, ki jih člen 22 nalaga davčnim zavezancem:
4 — Those provisions are now in Article 2(1)(a) and (d) of Directive 2006/112.
4 – Te določbe so zdaj v členu 2(1)(a) in (d) Direktive 2006/112.
6 — Provisions now to be found in, respectively, Articles 252(1), 206 and 273 of Directive 2006/112.
6 – Te določbe so sedaj v členih 252(1), 206 in 273 Direk -tive 2006/112.
5 — It is replaced by, in particular, Articles 213 to 271 of Directive 2006/112.
5 – Zamenjali so ga predvsem členi od 213 do 271 Direktive 2006/112.
— to declare every commencement, modification and cessation of activity as a taxable person (paragraph 1(a) 7);
– veljajo za davčne zavezance (odstavki 7, 10 in 11 11).
— to keep accounts in sufficient detail for VAT to be applied and inspected by the tax authority (paragraph 2(a) 8);
– voditi dovolj podrobno knjigovodstvo, da omogoča uporabo DDV in nadzor davčnega organa (odstavek 2(a) 8);
— to submit a recapitulative statement of intraCommunity transactions (paragraph 6(b) 9).
– predložiti rekapitulacijsko poročilo za transakcije znotraj Skupnosti (odsta - vek 6(b) 9).
The Commission finally refers to other provisions of Article 22 which impose obligations on the Member States:
Končno Komisija navaja druge določbe člena 22, ki nalagajo obveznosti državam članicam:
The Commission takes issue with Ar -ticles 8 and 9 of the Italian Finance Law for 2003.
Komisija postavlja pod vpra�aj člena 8 in 9 italijanskega zakona o financah za leto 2003.
12Those provisions allow taxable persons who have not submitted full returns to submit supplementary returns and to make a payment absolving them from further tax liability in respect of the period concerned, namely the tax years 1998 (or in some circumstances 1997) to 2001 inclusive.
12Te določbe dovoljujejo davčnim zavezancem, ki niso predložili popolnih obračunov, da predložijo dodatne obračune in da opravijo plačilo, ki jih odveže od nadaljnje dolžnosti plačati davek, kar se tiče zadevnih obdobij, namreč od davčnega leta 1998 (v nekaterih primerih od 1997) do vključno leta 2001.
They cover a range of taxes, but the Commission’s action concerns only VAT, and the following summary of the relevant provisions is confined to the situation as regards that tax.
Obsegajo vrsto davkov, vendar tožba Komisije zadeva le DDV in je nadaljnji povzetek upo�tevnih določb omejen na okoli�čine, povezane s tem davkom.
— to identify taxable persons by means of an individual number (paragraph 1(c), (d) and (e) 10);
– identificirati davčne zavezance s posamično �tevilko (odstavek 1(c), (d) in (e) 10);
— to take the necessary measures to ensure that persons other than taxable persons who are liable for payment of the tax comply with all the obligations as to declaration and payment set out
– sprejeti potrebne ukrepe za zagotovitev, da osebe, ki niso davčni zavezanci, so pa dolžne plačati davek, izpolnjujejo vse obveznosti glede obračuna in plačila, ki
Article 8 allows returns which should have been made before 31 October 2002 to
Člen 8 dopu�ča, da se obračuni, ki bi morali biti opravljeni pred oktobrom 2002,
7 — Article 213(1) of Directive 2006/112.
7 – Člen 213(1) Direktive 2006/112.
8 — Although the Commission gives paragraph 3 as the source; now Article 242 of Directive 2006/112.
8 – Čeprav Komisija navaja odstavek 3 kot vir; sedaj člen 242 Direktive 2006/112.
9 — Article 262 et seq. of Directive 2006/112.10 — Articles 214 to 216 of Directive 2006/112.
9 – Člen 262 in naslednji Direktive 2006/112.10 – Členi od 214 do 216 Direktive 2006/112.
There are two variants of the procedure, governed respectively by paragraphs 3 and 4.
„dopolnijo“. Obstajata dve različici postopka, ki sta urejeni v odstavkih 3 in 4.
Under Article 8(6), when the procedure in Article 8(3) or (4) has been followed, then, up to the limit of double the VAT due under the supplementary return, (a) neither the taxable person nor any person jointly liable will be subject to any verification, (b) any tax penalties which might have been imposed lapse and (c) certain procedures in respect of tax evasion can no longer be initiated (though criminal proceedings already brought are not extinguished).
V skladu s členom 8(6) – če se je sledilo postopku iz člena 8(3) ali (4) – se potem do vi�ine dvojnega zneska DDV, ki se ga dolguje glede na dodatni obračun, (a) ne bo preverjalo niti davčnega zavezanca niti druge solidarno odgovorne osebe, (b) vse davčne kazni, ki so mogoče bile naložene, zastarajo in (c) nekaterih postopkov glede davčne utaje ni mogoče več začeti (čeprav kazenski postopek, ki se je že začel, ne preneha).
Article 8(6bis) confirms that tax verifications may none the less be carried out in respect of sums due in excess of the amount specified in Article 8(6).
Člen 8(6a) potrjuje, da se lahko davčno preverjanje kljub temu opravi glede zneskov, ki presegajo zneske, določene v členu 8(6).
Article 8(9) allows those who have used the confidential procedure under Article 8(4) to escape any verification other than that of the consistency of their supplementary declarations.
Člen 8(9) dovoljuje tistim, ki so uporabili zaupni postopek iz člena 8(4), da se izognejo vsakr�nemu preverjanju, razen preverjanju glede doslednosti njihovih dodatnih obračunov.
Under Article 8(3), completion involves presentation of a supplementary return for each of the tax years concerned and payment of the additional sums due pursuant to the provisions in force in each tax year.
V skladu s členom 8(3) dopolnitev vključuje predložitev dodatnega obračuna za vsako zadevno davčno leto in plačilo dodatnih zneskov, dolgovanih v skladu z določbami, ki so veljale v posameznem davčnem letu.
In certain circumstances where the purchaser is himself liable for input tax but fails to declare it, it concerns only such VAT as could not have been deducted.
V določenih okoli�činah, kjer je kupec sam dolžan plačati vstopni davek, a ga ne obračuna, se nana�a zgolj na tisti DDV, ki ga ni bilo mogoče odbiti.
The supplementary return is valid only if it shows additional sums due of at least EUR 300 for each tax year.
Dodatni obračun je veljaven samo, če prikazuje dodatne dolgovane zneske v vi�ini vsaj 300 EUR za vsako davčno leto.
Payments may be made in two equal instalments if they exceed EUR 3 000 for individuals or EUR 6 000 for others.
Plačila se lahko opravijo v dveh enakih obrokih, če presegajo 3000 EUR za posameznike in 6000 EUR za ostale.
Article 8(10) excludes the application of the whole article in cases where, when the law came into effect, (a) a reassessment had already been issued, or (b) criminal proceedings for evasion had already been brought, in respect of a particular tax year.
Člen 8(10) izključuje uporabo celotnega člena v primerih, kadar je bila, ko je zakon pričel veljati, (a) ponovna odmera že izdana ali (b) kazenska ovadba za davčno utajo že vložena za določeno davčno leto.
However, in some cases, it is possible to comply with a previous reassessment and to use the Article 8 procedure in respect of other periods.
Vendar je mogoče v nekaterih primerih izpolniti obveznosti iz prej�nje ponovne odmere in uporabiti postopek iz člena 8 glede drugih obdobij.
Article 8(4) is not available if the taxable person has filed no returns for any of the tax years in question.
Člen 8(4) se ne more uporabiti, če davčni zavezanec ni predložil obračuna za niti eno zadevno davčno leto.
Those to whom it is available may submit returns and make payments via certain approved bodies.
Zavezanci, za katere se uporablja, lahko predložijo obračun in opravijo plačilo prek določenih poobla�čenih organov.
The amounts due may be paid by monthly instalments, but with additional interest.
Dolgovane zneske se lahko plača z mesečnimi obroki, vendar z dodatnimi obrestmi.
The procedure is confidential in that the specific amounts due are not linked to individual taxable persons.
Postopek je zaupen v tem, da določeni dolgovani zneski niso povezani s posameznimi davčnimi zavezanci.
Under Article 8(12), submission of the supplementary return cannot constitute information of a criminal offence.
V skladu s členom 8(12) vložitev dodatnega obračuna ne more predstavljati informacije o kazenskem dejanju.
For individual years in respect of which no returns have been submitted at all, Article 9(8) requires a flatrate payment of EUR 1 500 for natural persons, and EUR 3 000 for companies and associations, in respect of each tax year.
Za posamezna leta, ko se sploh ni predložilo obračunov, člen 9(8) zahteva pav�alno plačilo v vi�ini 1500 EUR za fizične osebe in 3000 EUR za družbe in združenja za vsako davčno leto.
Article 9 concerns ‘automatic settlement’ in respect of past years.
Člen 9 zadeva „avtomatično poravnavo“ za prej�nja leta.
13Taxable persons requesting such settlement must submit returns for all the tax years in respect of which they should have been submitted by 31 October 2002.
13 Davčni zavezanci, ki zapro- sijo za tako poravnavo, morajo predložiti obračune za vsa davčna leta, ki bi jih morali predložiti do 31. oktobra 2002.
Under Article 9(9), automatic settlement precludes further deductions or reimbursements not previously claimed by the taxable person.
V skladu s členom 9(9) avtomatična poravnava ne dovoljuje nadaljnjih odbitkov ali vračil, ki jih davčni zavezanec prej ni zahteval.
It does not however preclude certain checks, in particular those relating to consistency between declarations made and sums paid and to earlier claims for reimbursement of VAT.
Kljub temu dovoljuje določen nadzor, predvsem tisti, ki se nana�a na doslednost med opravljenimi obračuni in prej�njimi zahtevki za vračilo DDV.
Article 9(10) mirrors Article 8(6).
Člen 9(10) zrcali člen 8(6).
When the Article 9 procedure has been followed, then (a) neither the taxable person nor any person jointly liable will be subject to any tax verification, (b) any tax penalties which might have been imposed lapse and (c) certain procedures in respect of tax evasion can no longer be initiated (though criminal proceedings already brought are not extinguished).
Če se je sledilo postopku iz člena 9, potem (a) se ne bo preverjalo niti davčnega zavezanca niti druge solidarno odgovorne osebe, (b) vse davčne kazni, ki so mogoče bile naložene, zastarajo in (c) nekaterih postopkov glede davčne utaje ni mogoče več začeti (čeprav kazenski postopek, ki se je že začel, ne preneha).
In contrast to Article 8(6), however, those immunities are not subject to any upper limit based on the amount of additional VAT now paid or declared.
Vendar nasprotno od člena 8(6) te imunitete niso pogojevane z najvi�jim pragom, ki bi temeljil na zneskih sedaj plačanega ali obračunanega dodatnega DDV.
By virtue of Article 9(2)(b), automatic settlement involves payment, in respect of each tax year, of a sum equal to 2% of the VAT on the taxable person’s outputs and 2% of the input VAT deducted during that year.
V skladu s členom 9(2)(b) avtomatična poravnava vključuje plačilo zneska, ki je za vsako davčno leto enak vsoti 2 % izstopnega DDV davčnega zavezanca in 2 % vstopnega DDV, ki je bil odbit med tem letom.
That percentage falls to 1.5% for output tax or input tax which exceeds EUR 200 000 and 1% for amounts over EUR 300 000 and, where application of the provision entails payment of a sum in excess of EUR 11 600 000, the portion exceeding that figure is reduced by 80%.
Ta odstotek pade na 1,5 % za izstopni ali vstopni davek, ki preseže 200.000 EUR in na 1 % za zneske, ki presegajo 300.000 EUR, kadar pa uporaba določbe zajema plačilo vsote, ki je vi�ja od 11.600.000 EUR, se delež, ki presega to �tevilko, zmanj�a za 80 %.
Article 9(6) however sets a minimum figure for each year’s payments of EUR 500 where turnover does not exceed EUR 50 000, EUR 600 where turnover is between EUR 50 000 and EUR 180 000, and EUR 700 where turnover exceeds EUR 180 000.
Vendar člen 9(6) določa minimalno vsoto za vsakoletna plačila v vi�ini 500 EUR, kadar prihodek ne presega 50.000 EUR; 600 EUR, kadar je prihodek med 50.000 EUR in 180.000 EUR; in 700 EUR, kadar prihodek presega 180.000 EUR.
13 — The arrangement is referred to as a ‘condono tombale’ (‘graveyard amnesty’), presumably because tax debts are ‘dead and buried’.
13 – Ta ureditev se imenuje „condono tombale“ („pogrebna amnestija“), domnevno zato, ker so davki „mrtvi in pokopani“.
Article 9(12) allows payment in two equal instalments where the amount payable
Člen 9(12) dovoljuje plačilo v dveh enakih obrokih, kadar znesek, ki ga je treba
Pre-litigation procedure exceeds EUR 3 000 for individuals or EUR 6 000 for others.
Predhodni postopek plačati, presega EUR 3000 za posameznike ali EUR 6000 za ostale.
Article 9(13) mirrors Article 8(9).
Člen 9(13) zrcali člen 8(9).
Those who have used the confidential procedure may escape any verification other than that of the consistency of their supplementary declarations.
Tisti, ki so uporabili zaupen postopek, se lahko izognejo vsakr�nemu preverjanju, razen preverjanju glede doslednosti njihovih dodatnih obračunov.
Considering that Articles 8 and 9 of the 2003 Finance Law were incompatible with Articles 2 and 22 of the Sixth Direct- ive, the Commission sent Italy a letter of formal notice pursuant to Article 226 EC on 19 December 2003.
Ker je menila, da člena 8 in 9 zakona o financah za leto 2003 nista bila združljiva s členoma 2 in 22 Šeste direktive, je Komisija Italiji v skladu s členom 226 ES 19. decembra 2003 poslala pisni opomin. Italija je odgovorila 30. marca 2004 in zanikala nezdružljivost.
Unsatisfied, the Commission sent a reasoned opinion on 13 October 2004, enjoining Italy to comply within two months.
Ker ni bila zadovoljna z odgovorom, je Komisija 13. oktobra 2004 poslala obrazloženo mnenje in Italijo pozvala, naj sprejme potrebne ukrepe v roku dveh mesecev.
Italy replied on 31 January 2005, still denying any incompatibility.
Italija je v odgovoru 31. decembra 2005 �e vedno zanikala nezdružljivost. Komisija je vložila to tožbo 8. marca 2006.
Article 9(14) mirrors Article 8(10).
Člen 9(14) zrcali člen 8(10).
It excludes the application of the whole article in cases where, when the law came into effect, (a) a reassessment had already been issued, or (b) criminal proceedings for evasion had already been brought, in respect of a particular tax year.
Izključuje uporabo celotnega člena, kadar je bila, ko je zakon pričel veljati, (a) ponovna odmera že izdana ali (b) kazenska ovadba za davčno utajo že vložena za določeno davčno leto.
However, it adds a further exclusion in cases where (c) the taxable person failed to submit any return for any of the tax years covered.
Vendar dodaja nadaljnjo izjemo v primerih, ko (c) davčni zavezanec ni predložil niti enega obračuna za katerokoli od zajetih davčnih obdobij.
Article 9(15) limits the exclusions in Article 9(14)(a) and (b) to the tax years to which they apply.
Člen 9(15) omejuje izjeme iz člena 9(14)(a) in (b) na davčna leta, za katera se uporabljajo.
It states that there is to be no automatic settlement on the basis of data which do not correspond to those in the return submitted.
Navaja, da se avtomatična poravnava ne bo opravila na podlagi podatkov, ki ne ustrezajo tistim na predloženem obračunu.