natgillin/translations-raw huggingface dataset:
The national court may apply the Community law principles of legal certainty and the protection of legitimate expectations when assessing the conduct of both the recipient of the amounts lost and the administrative authority, on condition that full account is taken of the interests of the European Community.
Nacionalno sodišče lahko pri presojanju ravnanja upravičencev do izgubljenih sredstev in uprave uporabi skupnostni načeli pravne varnosti in varstva legitimnih pričakovanj, če pri tem v celoti upošteva interes Skupnosti.
Case C-437/06
Zadeva C-437/06
(Reference for a preliminary ruling from the Niedersächsisches Finanzgericht)
(Predlog za sprejetje predhodne odločbe, ki ga je vložilo Niedersächsisches Finanzgericht)
(Sixth VAT Directive — Taxable person simultaneously carrying out economic activities, taxable or exempt, and noneconomic activities — Right to deduct input VAT — Expenditure connected with the issue of shares and atypical silent partnerships — Apportionment of input VAT according to the economic nature of the activity — Calculation of the deductible proportion)
„Šesta direktiva o DDV – Davčni zavezanec, ki hkrati izvaja obdavčene ali opro�čene gospodarske dejavnosti ter negospodarske dejavnosti – Pravica do odbitka vstopnega DDV – Stro�ki v zvezi z izdajo delnic in atipičnih deležev – Razdelitev vstopnega DDV glede na to, ali je dejavnost gospodarska ali ne – Izračun odbitnega deleža“
Judgment of the Court (Fourth Chamber), 13 March 2008 . . . . . . .
Mazáka, predstavljeni . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Deduction of input tax — Taxable person simultaneously carrying out economic activities and non­economic activities
Davčne določbe – Usklajevanje zakonodaj – Prometni davki – Skupni sistem davka na dodano vrednost – Odbitek vstopnega davka – Davčni zavezanec, ki hkrati izvaja gospodarske dejavnosti in negospodarske dejavnosti
SUMMARY — CASE C-437/06
POVZETEK – ZADEVA C-437/06
of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is in the discretion of the Member States who, when exercising that discretion, must have regard to the aims and broad logic of that directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.
darske dejavnosti v smislu Šeste direktive 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih je predmet diskrecijske pravice držav članic, ki morajo pri izvajanju tega pooblastila upo�tevati cilj in sistematiko navedene direktive in na tej podlagi predvideti način izračunavanja, ki objektivno odraža dejanski del vstopnih stro�kov, ki se pripi�ejo tema dejavnostima.
Where a taxpayer simultaneously carries out economic activities, taxed or exempt, and noneconomic activities outside the scope of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, deduction of the value added tax relating to expenditure connected with the issue of shares and atypical silent partnerships is allowed only to the extent that that expenditure is attributable to the taxpayer’s economic activity within the meaning of Article 2(1) of that directive.
Kadar davčni zavezanec hkrati izvaja gospodarske dejavnosti, bodisi obdavčene bodisi opro�čene, in negospodarske dejavnosti, za katere se ne uporablja Šesta direktiva 77/388 o usklajevanju zakonodaje držav članic o prometnih davkih, se odbitek davka na dodano vrednost, odmerjen na stro�ke, povezane z izdajo delnic in atipičnih tihih deležev, dovoli samo, če se lahko ti stro�ki pripi�ejo gospodarski dejavnosti davčnega zavezanca v smislu člena 2(1) navedene direktive.
(see para. 31, operative part 1)
(Glej točko 31 in točko 1 izreka.)
The Member States have the right to apply, as necessary, an investment formula or a transaction formula or any other appropriate formula, without being required to restrict themselves to only one of those methods.
Države članice lahko uporabijo, odvisno od primera, bodisi investicijski ključ bodisi ključ po prometu ali pa celo katerikoli drug primeren ključ, pri čemer se jim ni treba omejiti na samo eno od teh metod.
The determination of the methods and criteria for apportioning input value added tax between economic and noneconomic activities within the meaning
Določitev metod in meril razdelitve zneskov vstopnega davka na dodano vrednost med gospodarske in negospo-
(see paras 38, 39, operative part 2)
(Glej točki 38 in 39 ter točko 2 izreka.)
MAZÁKdelivered on 11 December 2007
SKLEPNI PREDLOGI GENERALNEGA PRAVOBRANILCAJÁNA MAZÁKA, predstavljeni 11. decembra 2007 1
I — Legal framework
I – Pravni okvir
In this reference for a preliminary ruling, the Niedersächsisches Finanzgericht (Finance Court of Lower Saxony) (Germany) seeks an interpretation of Articles 2(1) and 17(5) of the Sixth VAT Directive 2 and essentially asks (i) how to determine the entitlement to deduct input tax in the case of a taxable person who simultaneously engages in an economic activity and a noneconomic activity; and (ii) if deduction of tax is allowed only to the extent that that person’s expenditure is correctly to be attributed to the economic activity, whether an ‘investment formula’ or a ‘transaction formula’ is appropriate for the purposes of apportioning the input tax between the economic activity and the noneconomic activity.
Niedersächsisches Finanzgericht (finan- čno sodi�če Spodnje Sa�ke) (Nemčija) s tem predlogom za sprejetje predhodne odločbe zahteva razlago členov 2(1) in 17(5) Šeste direktive o DDV 2in v bistvu spra�uje, (i) kako se določi pravica do odbitka vstopnega davka, če davčni zavezanec hkrati opravlja gospodarsko in negospodarsko dejavnost, ter (ii) ali je treba, če je odbitek davka dovoljen le, če je mogoče izdatke pravilno pripisati gospodarski dejavnosti, zneske davka na gospodarsko in negospodarsko dejavnost razdeliti po „investicijskem ključu“ ali po „ključu po prometu“?
Under Article 2(1) of the Sixth Directive, ‘the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such’ is subject to VAT.
Na podlagi člena 2(1) Šeste direktive je predmet DDV „dobava blaga ali storitev, ki jo davčni zavezanec, ki deluje kot tak, opravi na ozemlju države za plačilo“.
Article 4 of the Sixth Directive sets out the following definitions:
Člen 4 opredelitve:
2 — 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 (OJ 1977 L 145, p.
2 – Šesta direktiva 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 (UL L 145, str.
1, ‘the Sixth Directive’).
1, v nadaljevanju: Šesta direktiva).
With respect to the right to deduct, Article 17 of the Sixth Directive states as follows:
Člen 17 Šeste direktive v zvezi s pravico do odbitka določa:
In so far as the goods and services are used for the purposes of his taxable transactions, the taxable person shall be entitled to deduct from the tax which he is liable to pay:
Dokler se blago in storitve uporabljajo za namene njegovih obdavčljivih transakcij, je davčni zavezanec upravičen odbiti davek, ki ga je dolžan plačati:
The economic activities referred to in paragraph 1 shall comprise all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of the professions.
Gospodarske dejavnosti iz odstavka 1 obsegajo vse dejavnosti proizvajalcev, trgovcev in oseb, ki opravljajo storitve, vključno z rudarskimi in kmetijskimi dejavnostmi in dejavnostmi samostojnih poklicev.
The exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis shall also be considered an economic activity.
Za gospodarsko dejavnost se �teje tudi izkori�čanje premoženja v stvareh ali pravicah, ki je namenjeno trajnemu doseganju dohodka.
(a) [VAT] due or paid in respect of goods or services supplied or to be supplied to him by another taxable person;
a) [DDV], ki ga je dolžan plačati ali ga je plačal za blago ali storitve, ki mu jih je dobavil ali mu jih bo dobavil drug davčni zavezanec;
Article 13B(d)(5) of the Sixth Directive provides that the Member States are to exempt from VAT ‘transactions, including negotiation, excluding management and safekeeping, in shares, interests in companies or associations, debentures and other securities’.
Člen 13B(d)(5) Šeste direktive predvideva, da države članice plačila DDV oprostijo „transakcije, vključno s posredovanjem, razen upravljanja in hrambe, z delnicami, deleži v družbah ali združenjih, obveznicami in drugimi vrednostnimi papirji“.
— as denominator, the total amount, exclusive of [VAT], of turnover per year attributable to transactions included in the numerator and to transactions in respect of which [VAT] is not deductible.
v imenovalcu skupni znesek letnega prometa brez [DDV], ki se nana�a na transakcije, vključene v �tevcu, in transakcije, pri katerih [DDV] ni odbiten.
Finally, with regard to the calculation of the deductible proportion, Article 19 of the Sixth Directive provides as follows:
Končno, člen 19 Šeste direktive v zvezi z izračunom odbitnega deleža določa:
— as numerator, the total amount, exclusive of [VAT], of turnover per year attributable to transactions in respect of which [VAT] is deductible under Article 17(2) and (3),
– v �tevcu skupni znesek letnega prometa brez [DDV], ki se nana�a na transakcije, pri katerih je [DDV] odbiten po členu 17(2) in (3),
3 — Article 17(5) goes on to provide: ‘However, Member States may: (a) authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector; (b) compel the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector; (c) authorise or compel the taxable person to make the deduction on the basis of the use of all or part of the goods and services; (d) authorise or compel the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph, in respect of all goods and services used for all transactions referred to therein; (e) provide that where the value added tax which is not deductible by the taxable person is insignificant it shall be treated as nil.’
3 – Člen 17(5) v nadaljevanju določa: „Države članice pa lahko: (a) dovolijo, da davčni zavezanec določi delež za vsako področje svoje dejavnosti, če vodi ločeno knjigovodstvo za vsako področje; (b) zahtevajo, da davčni zavezanec določi delež za vsako področje svoje dejavnosti in za vsako področje vodi ločeno knjigovodstvo; (c) dovolijo ali zahtevajo, da davčni zavezanec opravi odbitek na podlagi uporabe vsega blaga ali dela blaga in storitev; (d) dovolijo ali zahtevajo, da davčni zavezanec v skladu s pravilom iz prvega pododstavka opravi odbitek od vsega blaga in storitev, uporabljenih za transakcije iz tega pododstavka; (e) kadar je davek na dodano vrednost, ki za davčnega zavezanca ni odbiten, zelo majhen, določijo, da se �teje, kakor da ga ni.“
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.
Supplies of goods and services effected for consideration within the territory of the country by a trader in the course of its business …’
dobava in druge storitve, ki jih podjetnik na ozemlju države v okviru svojega podjetja opravlja odplačno […]“
The provisional proportion for a year shall be that calculated on the basis of the preceding year’s transactions.
Začasni delež za leto je delež, ki se izračuna na podlagi podatkov o transakcijah v preteklem letu.
In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under supervision of the tax authorities, by the taxable person from his own forecasts.
Če v preteklem letu ni bilo tak�nih transakcij ali če so bile transakcije v znesku neznatne, odbitni delež začasno določi davčni zavezanec na podlagi svojih napovedi pod nadzorom davčnega organa.
However, Member States may retain their current rules.
Države članice pa lahko ohranijo svoja sedanja pravila.
Paragraph 4(8)(f) of the UStG states that, inter alia, ‘transactions [covered by Paragraph 1(1)(1)], including the negotiation of transactions, in interests in companies and other associations’ are exempt.
Člen 4(8)(f) UStG določa, da se davka med drugim oprostijo „transakcije [ki sodijo pod člen 1(1)(1)], vključno s posredovanjem transakcij v zvezi z udeležbo v družbah in drugih združenjih“.
Deductions made on the basis of such provisional proportion shall be adjusted when the final proportion is fixed during the next year.’
Odbitki na podlagi tak�nega začasnega deleža se popravijo, ko se v naslednjem letu določi končni delež.“
Paragraph 15 of the UStG provides as follows:
Člen 15 UStG določa:
Under Paragraph 1(1)(1) of the Umsatzsteuergesetz (Law on turnover tax, 4in the
Podjetnik lahko odbije naslednje zneske vstopnega davka:
The trader may deduct the following amounts of input tax: version applicable to the case before the referring court, namely the 1993 version; ‘the UStG’):
Člen 1(1)(1) Umsatzsteuergesetz 4 (zakona o prometnem davku v različici, ki se uporabi za zadevo, o kateri poteka postopek pred predložitvenim sodi�čem, namreč iz leta 1993 (v nadaljevanju: UStG) določa:
‘The following transactions shall be subject to turnover tax: tax shown separately in invoices within the meaning of Paragraph 14 for supplies of goods or services effected by other traders for the purposes of its business …;
„Predmet prometnega davka so naslednje transakcije: davek, ki je na računih v smislu člena 14 prikazan ločeno, za do bavo blaga ali storitev, ki jih za njego- vo podjetje opravijo drugi podjetniki […];
There is no deduction of tax in respect of supplies of goods, the import of goods, or the intraCommunity acquisition of goods, or in respect of supplies of services, which the trader uses for effecting the following transactions:
plačani prometni davek na uvoze v zvezi z blagom, ki je bilo v državo uvoženo za njegovo podjetje ali ga uporablja za opravljanje poslov, opisanih v členu 1(3); dobavljeno, zanj uvoženo ali pridobljeno v Skupnosti, ali dobavljeno storitev le delno za izvajanje transakcij, za katere je pravica do odbitka izključena, se ne odbije ta del vstopnega davka, ki ga je treba gospodarsko pripisati poslom, za katere je pravica do odbitka izključena. Podjetnik lahko ustrezno oceni delne zneske, ki jih ni mogoče odbiti. […]“
If a trader uses, for the purposes of its business, any goods supplied, imported or acquired in the Community, or a
Če podjetnik za opravljanje poslov uporablja blago, ki je bilo njegovemu podjetju
In the relevant financial year, 1994, the applicant (SECURENTA Göttinger Immobilienanlagen und Vermögensmanagement AG, as the legal successor of Göttinger Vermögensanlagen AG), carried on the business of acquiring, managing and selling real estate, securities, financial holdings and investments of all types.
Tožeča stranka (SECURENTA Göttinger Immobilienanlagen und Vermögensmanagement AG kot pravna naslednica Göttinger Vermögensanlagen AG) je v davčnem letu 1994 opravljala posle pridobivanja, upravljanja in prodaje nepremičnin, vrednostnih papirjev, finančnih deležev in naložb vseh vrst.
It acquired the capital necessary for that business by means of the issue of shares and atypical silent partnerships (‘atypisch stille Beteiligungen’).
Kapital, ki je potreben za to dejavnost, je pridobila z izdajo delnic in netipičnih tihih deležev („atypische stille Beteiligungen“).
In the course of the latter activity, it admitted a multitude of silent partners, as is usual for a ‘Publikumsgesellschaft’ (publicly owned company).
Med opravljanjem te dejavnosti je v družbo sprejela več tihih družbenikov, kakor je značilno za družbo v javni lasti („Publikumsgesellschaft“).
Members of the public who participated in this way contributed capital to the applicant, which it then invested.
Tako udeležena javnost je tožeči stranki prispevala kapital, ki ga je ta nato naložila.
In 1994, the applicant effected taxable transactions worth DEM 2 959 800.10.
Tožeča stranka je leta 1994 ustvarila 82.959.00,10 DEM obdavčljivih transakcij. Ves promet je zna�al 6.480.006,60 DEM.
This included dividend earnings of DEM 226 641.89 and earnings of DEM 1 389 930.72 from the sale of securities (in total DEM 1 616 572.61).
Ta je vključeval prihodek od dividend v vi�ini 226.641,89 DEM in prihodke od prodaje vrednostnih papirjev v vi�ini 1.389.930,72 DEM (skupaj 1.616.572,61 DEM).
The applicant appealed to the Bundesfinanzhof (Federal Finance Court) which, by judgment of 18 November 2004, overturned the Finanzgericht’s judgment of 18 October 2001 and referred the case back to the Niedersächsisches Finanzgericht for a fresh hearing and decision.
Tožeča stranka je vložila revizijo pri Bundesfinanzhof (zvezno finančno sodi�če), ki je s sodbo z dne 18. novembra 2004 razveljavilo sodbo Finanzgericht z dne 18. oktobra 2001 ter zadevo vrnilo Niedersächsisches Finanzgericht v ponovno obravnavo in odločanje.
The Niedersächsisches Finanzgericht considers that the applicant undertakes both business activity and non-business activity.
Niedersächsisches Finanzgericht meni, da tožeča stranka opravlja podjetni�ko in nepodjetni�ko dejavnost.
Relying on Paragraph 15(2)(1) of the UStG, read in conjunction with Paragraph 4(8)(f) thereof, the Finanzamt Göttingen (Göttingen Tax Office, ‘the Finanzamt’) did not recognise a right of deduction in respect of the input tax attributable to expenditure connected with the issue of atypical silent partnerships (DEM 4 171 424.70). The Finanzamt therefore subtracted this sum from the total amount of input tax.
Ker je Niedersächsisches Finanzgericht bilo v dvomu glede tega, kako se v postopku pred njim določi upravičenost in razdelitev odbitka na podlagi prava Skupnosti, je prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo ti vpra�anji:
The applicant contested that decision before the Fifth Chamber of the Niedersächsisches Finanzgericht (‘the Finanzgericht’)
Zato Finanzamt Göttingen (davčni urad Göttingen, v nadaljevanju: Finanzamt) na podlagi člena 15(2)(1) UstG v povezavi s členom 4(8)(f) UstG ni priznal pravice do odbitka glede vstopnega davka, ki se pripi�e izdatkom v zvezi z netipičnimi tihimi deleži (4.171.424,70 DEM).
‘(1) If a taxable person simultaneously engages in a business activity and a non-
Od tega je dovolil pravico do odbitka glede deleža, izračunanega po ključu 45,68 %, kar se je izrazilo v znesku 1.567.616,74 DEM vstopnega davka, ki ga je mogoče odbiti, in v vračilu 1.123.647,00 DEM za zadevno davčno leto.
A — Main arguments of the parties business activity, is the entitlement to deduct input tax determined according to the proportion of the assessable and taxable transactions, on the one hand, to the assessable and exempt transactions, on the other hand (the applicant’s view), or is the deduction of tax allowed only to the extent that the expenditure connected with the issue of shares and silent partnerships is to be attributed to the applicant’s economic activity within the meaning of Article 2(1) of Directive 77/388/EEC?
A – Glavne trditve strank hkrati opravlja podjetni�ko in nepodjetni�ko dejavnost, določa glede na razmerje med obdavčljivimi in davku zavezanimi transakcijami ter obdavčljivimi in davka opro�čenimi transakcijami (stali�če tožeče stranke), ali je odbitek davka na dodano vrednost dovoljen le, če je mogoče izdatke, povezane z izdajo delnic in tihih deležev, pripisati gospodarski dejavnosti tožeče stranke v smislu člena 2(1) Šeste direktive Sveta 77/388/EGS?
The applicant essentially argues that all the input tax incurred in connection with the acquisition of new holdings is deductible.
Tožeča stranka v bistvu zatrjuje, da bi bilo treba odbiti ves vstopni davek, ki nastane v povezavi s pridobitvijo novih deležev.
Referring to Kretztechnik, 5 the applicant submits that a share issue serves to increase its capital for the benefit of its economic activity in general.
Tožeča stranka s sklicevanjem na sodbo Kretztechnik 5 navaja, da je izdaja delnic namenjena povečanju kapitala za njeno gospodarsko dejavnost na splo�no.
Since that activity comprises both taxable transactions and exempt transactions, deductibility falls to be determined, pursuant to Article 17(5) of the Sixth Directive, according to the proportion of assessable and taxable transactions, on the one hand, to assessable and exempt transactions, on the other hand.
Ker ta dejavnost zajema davku zavezane in tudi davka opro�čene transakcije, naj bi se upravičenost do odbitka iz člena 17(5) Šeste direktive presojala v skladu z razmerjem med obdavčljivimi in davku zavezanimi transakcijami ter obdavčljivimi in davka opro�čenimi transakcijami.
(2) If the deduction of tax is allowed only to the extent that the expenditure connected with the issue of shares and silent partnerships is to be attributed to the applicant’s economic activity, should the apportionment of the input tax between business activity and non-busi-ness activity be carried out according to an “investment formula” or is — as the applicant submits — a “transaction formula”, applying Article 17(5) of Directive 77/388/EEC mutatis mutandis, also appropriate?’
Ali je treba, če je odbitek davka na dodano vrednost dovoljen le, če je mogoče izdatke, povezane z izdajo delnic in tihih deležev, pripisati gospodarski dejavnosti tožeče stranke, zneske davka na dodano vrednost razdeliti na podjetni�ko področje in nepodjetni�ko področje po t. i. ‚investicijskem ključu‘ ali je, kot zatrjuje tožeča stranka, ob ustrezni uporabi člena 17(5) Šeste direktive 77/388/EGS primeren tudi ‚ključ po prometu‘?“
The German Government argues that deduction of the input tax is allowed only to the extent that the expenditure connected with the issue of shares and silent partnerships is to be attributed to the applicant’s business activity.
Nem�ka vlada trdi, da se odbitek vstopnega davka dovoli le v delu, v katerem je izdatek, povezan z izdajo delnic in tihih deležev, mogoče pripisati gospodarski dejavnosti tožeče stranke.
It submits that a part of the capital thus acquired is allocated to areas
Navaja, da se del tako pridobljenega kapitala prerazporedi
Written observations have been submitted by the applicant, by the German, Portuguese and United Kingdom Governments and by the Commission.
Tožeča stranka, nem�ka in portugalska vlada, vlada Združenega kraljestva in Komisija so podale pisna stali�ča.
No hearing has been requested by the parties, and none has been held.
Stranke niso predlagale obravnave in je tudi ni bilo.
5 — Case C-465/03 [2005] ECR I-4357.
5 – Sodba z dne 26. maja 2005 (C-465/03, ZOdl., str. I-4357).
in which the applicant does not carry on a business activity, notably financial holdings in other businesses.
na področja, na katerih tožeča stranka ne opravlja gospodarske dejavnosti, namreč na kapitalske deleže v drugih podjetjih.