natgillin/translations-raw huggingface dataset:
The Verbond van Nederlandse Ondernemingen, taking the view that the concept of ‘business assets of the company’ was broader than that of ‘capital goods’ in Article 17 of the Second Directive, deducted the VAT paid on purchase of a letter holder and reply cards for attendance at meetings.
Verbond van Nederlandse Ondernemingen, ki je menilo, da je pojem „obratna sredstva podjetja“ �ir�i od pojma „investicijsko blago“, ki ga določa člen 17 Druge direktive, je odbilo DDV, ki je bil plačan pri pridobitvi sponk za pisma in dopisnic za udeležence sestankov.
In Verbond van Nederlandse Onder­nemingen, therefore, the national court was permitted to determine whether office equipment of low value could be treated as capital goods liable to be excluded from the right of deduction from VAT provided for by the Second Directive.
V prej navedeni sodbi Verbond van Nederlandse Ondernemingen je torej �lo za to, da se predložitvenemu sodi�ču omogoči ugotovitev, ali se pisarni�ki material majhne vrednosti lahko opredeli kot investicijsko blago, ki se ga lahko izključi iz pravice do odbitka DDV, ki jo predvideva Druga direktiva.
In that judgment the Court was not faced with goods such as those in the main proceedings in the present case, which are purchased in order to be leased for a certain period and then habitually disposed of at the end of the lease.
V tej sodbi se Sodi�če ni ukvarjalo z blagom, ki je bilo kupljeno, kot v tej zadevi o glavni stvari, da bi bilo za določeno obdobje dano v najem in nato po rednem postopku prodano na koncu tega obdobja.
In other words, although, under the criteria set out by the Court in Verbond van Nederlandse Ondernemingen, vehicles purchased by an undertaking in order to
Z drugimi besedami, če bi bila na podlagi kriterijev, ki jih je postavilo Sodi�če v prej navedeni sodbi Verbond van Nederlandse Ondernemingen, vozila, ki jih podjetje kupi
8 — Paragraph 12.9 — Paragraph 17.
8 – Točka 12.9 – Točka 17.
It was in this context that the Court replied that the concept of capital goods
S tem namenom je predlagalo Sodi�ču, naj odloči, ali je treba ta pojem razumeti, kot da se nana�a na blago, katerega stro�ek pridobitve ni bil obračunan kot tekoči stro�ek, temveč je razporejen na več kot eno poslovno obdobje.
NORDANIA FINANS AND BG FACTORING common system of VAT.
NORDANIA FINANS IN BG FACTORING direktivi, namenjena zagotavljanju nevtralnosti skupnega sistema DDV.
Thus this system is meant to relieve the trader entirely of the burden of VAT payable or paid in the course of his activities, provided they are themselves subject to that tax.
Tako je namen te ureditve, da je davčni zavezanec povsem razbremenjen celotne teže DDV, ki ga je plačal v okviru svojih dejavnosti, ki so prav tako predmet tega davka 11.
11 carry on its economic activities may be capital goods within the meaning of Article 19 of the Sixth Directive, it cannot be inferred from those criteria that such vehicles are to be so categorised if the sale thereof at the end of the leasing contracts forms an integral part of the taxable person’s regular activity.
za opravljanje svoje ekonomske dejavnosti, lahko investicijsko blago v pomenu člena 19 Šeste direktive, iz teh kriterijev ne izhaja, da je taka vozila mogoče tako opredeliti, če je njihova odtujitev ob koncu najemne pogodbe integralni del redne dejavnosti davčnega zavezanca.
That is why I take the view that the interpretation of the concept of capital goods given by the Court in the Verbond van Nederlandse Ondernemingen judgment does not enable an answer to be given to the question referred by the Højesteret.
Zato menim, da razlaga pojma investicijsko blago, ki jo je Sodi�če podalo v prej navedeni sodbi Verbond van Nederlandse Ondernemingen, ne omogoča odgovora na vpra�anje, ki ga je postavilo Højesteret.
Where a taxable person acquires goods and services to carry on both taxable and exempt activities, Articles 17(5) and 19 of the Sixth Directive seek to enable him to deduct wholly the portion of the VAT paid on the purchase of those goods and services which is deemed to correspond to the proportion in which they are used for taxable activities.
Kadar davčni zavezanec pridobi blago in storitve za izvajanje obdavčene dejavnosti in opro�čene dejavnosti hkrati, sta člena 17(5) in 19 Šeste direktive namenjena temu, da mu omogočata, da se v celoti odbije del DDV, ki je obremenjeval pridobitev tega blaga in teh storitev, v sorazmernem deležu, v katerem so bili uporabljeni za obdavčene dejavnosti.
In the absence of any conclusive guidance in the Sixth Directive or the caselaw, in order to resolve the dispute in the main proceedings the meaning and scope of the concept of capital goods must, under settled caselaw, be determined having regard to the scheme of the system of deductions, of which the concept of capital goods forms part, and to the objective thereof. 10
Ker ni odločilne navedbe v vsebini Šeste direktive kot tudi ne v sodni praksi, je treba za re�itev spora o glavni stvari določiti smisel in obseg tega pojma v skladu z ustaljeno sodno prakso in pri tem upo�tevati sistem odbitkov, kamor spada tudi pojem investicijsko blago, in namen tega sistema 10.
By establishing the system of the deductible proportion in Articles 17(5) and 19 of the Sixth Directive, the Community legislature presumed that the degree to which those goods and services assigned to mixed use are used respectively for taxable and exempt activities is in proportion to the turnover of each of those two categories of activity.
Z vzpostavitvijo sistema odbitnega deleža v členih 17(5) in 19 Šeste direktive je zakonodajalec Skupnosti domneval, da je delež, v katerem bodo uporabljeni to blago in te storitve, ki so namenjeni me�ani uporabi, za obdavčene in za opro�čene dejavnosti sorazmeren prometu vsake od teh dveh kategorij dejavnosti.
It is settled caselaw that the deduction system established by the Sixth Directive is intended to ensure the neutrality of the
V skladu z ustaljeno sodno prakso je ureditev odbitkov, ki je bila uvedena v Šesti
Thus, Article 19(1) of the Sixth Directive provides that the deductible proportion of VAT on the purchase of the goods and
Tako člen 19(1) Šeste direktive določa, da je odbitni delež DDV, ki je obremenjeval
10 — See, inter alia, Case C-321/02 Harbs [2004] ECR I-7101, paragraph 28 and caselaw cited therein.
11 – Sodba z dne 22. junija 1993 v zadevi Sofitam (C-333/91, Recueil, str.
For a recent application, see Case C-174/06 CO.GE.P [2007] ECR I-9359, paragraph 30.
I-3513, točka 10).
11 — Case C-333/91 Sofitam [1993] ECR I-3513, paragraph 10.
10 – Glej predvsem sodbo z dne 15. julija 2004 v zadevi Harbs (C-321/02, ZOdl., str.
denominator of the fraction used to calculate the adjustment, even where the creation of such receipts did not entail the use of goods or services subject to VAT or, at least, entailed only their very limited use, calculation of the deduction would be distorted.
bi morali biti vsi rezultati finančnih transakcij davčnega zavezanca, ki so povezani z obdavčljivo dejavnostjo, vključeni v imenovalec ulomka, ki se uporablja za izračun deleža, in tudi če pridobitev takega rezultata ne bi obsegala nikakr�ne uporabe blaga ali storitev, za katere je treba plačati DDV, oziroma bi obsegala le zgolj omejeno uporabo, bi bil po mnenju Sodi�ča izračun odbitka izkrivljen.
The exclusion of turnover relating to the sale of capital goods in the same way as turnover generated by ancillary operations is therefore justified by the fact that such transactions do not form part of the taxable person’s normal business.
Izključitev prometa, ki se nana�a na prodajo investicijskega blaga, in izključitev prometa, ki je bil ustvarjen s priložnostnimi transakcijami, sta torej utemeljeni s tem, da take transakcije niso običajna dejavnost davčnega zavezanca.
The exclusion, in the context of this calculation, of the turnover attributable to the sale of ‘capital goods used by the taxable person for the purposes of his business’ provided for in Article 19(2) of the Sixth Directive then assumes its full meaning.
Izključitev prometa, ki se nana�a na prodajo „investicijskega blaga, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti“, ki jo določa člen 19(2) Šeste direktive, iz okvira tega izračuna tako postane popolnoma smiselna.
The proceeds of the sale of such goods must be excluded from that calculation because such a sale is in principle exceptional or at least unusual.
Rezultat prodaje takega blaga je treba izključiti iz omenjenega izračuna, ker ima taka prodaja po navadi izredno ali vsaj neobičajno naravo.
Consequently, it does not require mixed use of the goods and services in a way that is proportionate to the turnover which it generates.
Zato ni treba, da se blago in storitve, namenjeni me�ani uporabi, uporabljajo na način, ki je sorazmeren prometu, ki ga taka prodaja ustvari.
Inclusion of that turnover in the calculation of the deductible proportion would therefore distort the resultant figure in the sense that it would no longer reflect the division of use of goods and services assigned to mixed use as between taxable and exempt activities respectively.
Vključitev tega prometa v izračun odbitnega deleža bi izkrivila njegov rezultat tako, da ne bi več odražal dela uporabe blaga in storitev, ki so namenjeni me�ani uporabi, za obdavčene in opro�čene dejavnosti.
As the appellants in the main proceedings point out, that justification also found unambiguous expression in the statement of reasons for the proposed Sixth Council Directive, submitted by the Commission on 29 June 1973.
Ta utemeljitev, kot to poudarjajo tožeče stranke v zadevi o glavni stvari, je bila med drugim jasno izražena v obrazložitvi predloga Šeste direktive Sveta, ki je bila predložena Komisiji 29. junija 1973 13.
13 — Proposal for a Sixth Council Directive on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (Bulletin of the European Communities, supplement 11/73).
13 – Predlog Šeste direktive Sveta o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (Bilten Evropskih skupnosti, Dodatek 11/73).
Under that proposal, Article 19(2) was justified in the following terms:‘The factors mentioned in this paragraph must be excluded from the calculation of the proportion lest, being unrepresentative of the taxable person’s business activity, they should deprive the amount of any real significance.
Po tem predlogu je bil člen 19(2) utemeljen na naslednji način: „Dejavniki, ki so navedeni v tem odstavku, se morajo izključiti iz izračuna tega deleža, da se izogne temu, da bi lahko izkrivili njegov dejanski pomen, kadar ti dejavniki ne odražajo poslovne dejavnosti davčnega zavezanca.
Such is the case with sales of capital items and real estate and financial transactions which are only ancillary operations, that is to say are only of secondary importance in relation to the total turnover of the business.
Tak primer so prodaje investicijskega blaga in nepremičninske ali finančne transakcije, ki so opravljene zgolj priložnostno, to je, da so le sekundarnega ali postranskega pomena glede na skupni promet podjetja.
These factors are only excluded if they are not part of the usual business activity of the taxable person’ (p. 19).
Med drugim so te transakcije izključene le, če ne spadajo v redno poslovno dejavnost davčnega zavezanca“ (str. 20).
NORDANIA FINANS AND BG FACTORING incidental activity but constituted a usual and regular activity.
NORDANIA FINANS IN BG FACTORING dejavnost.
The number of vehicles sold by Erhvervsfinans in 1998, as the Commission points out, confirms that analysis.
Število vozil, ki jih je Erhvervsfinans prodala v letu 1998, potrjuje to presojo, kot je to navedla Komisija.
The concept of ‘capital goods’, mentioned in Article 19 of the Sixth Directive, may not therefore include goods the acquisition and subsequent sale of which form an integral part of the taxable person’s normal business activity liable for VAT.
Pojem „investicijsko blago“, ki ga določa člen 19 Šeste direktive, torej ne more vključevati blaga, katerega pridobitev in nato prodaja je integralni del običajne dejavnosti davčnega zavezanca, ki je predmet DDV.
When such acquisition and sale form part of that usual activity, they require goods and services to be used that have been acquired by the taxable person for carrying on his taxable activities.
Kadar sta ta pridobitev in odsvojitev sestavni del običajne dejavnosti, se morajo blago in storitve, ki jih pridobi davčni zavezanec, dejansko uporabiti za izvajanje njegove obdavčene dejavnosti.
The turnover relating to disposal of such goods must therefore be taken into account in calculating the deductible proportion in order that the latter can reflect the normal activities of the taxable person and, thus, the share of use for taxable activities of the goods and services assigned to mixed use.
Promet, ki se nana�a na odtujitev takega blaga, je torej treba upo�tevati pri izračunu odbitnega deleža, tako da lahko ta odraža redne dejavnosti davčnega zavezanca in torej del uporabe blaga in storitev, ki so namenjeni me�ani uporabi, za obdavčene dejavnosti.
Failing that, that share of use would not enable the taxable person to obtain the VAT refund which it is entitled to claim and the objective of ensuring the neutrality of the Community system of VAT would not be met.
V nasprotnem primeru bi bilo s tem delom uporabe davčnemu zavezancu onemogočeno, da bi pridobil povračilo DDV, ki ga ima pravico zahtevati, in namen nevtralnosti DDV sistema Skupnosti ne bi bil dosežen.
Under those circumstances, it appears to be beyond dispute that the overall expenses incurred by that undertaking for its business premises, its office equipment, its computer equipment, its telephone, the auditing of its accounts, and so on, likewise served in bringing about those sales.
V teh okoli�činah se ne zdi sporno, da so splo�ni stro�ki, ki jih je imelo to podjetje za svoje poslovne prostore, pohi�tveno opremo svoje pisarne, računalni�ko opremo, telefon, pregledovanje svojih računov ipd., prav tako prispevali k realizaciji teh prodaj.
It therefore appears justified that the turnover relating to them should be taken into account in calculating the deductible proportion, in order for the taxable person to be relieved of the portion of VAT relating to the overall costs incurred in connection with the performance of that taxable activity.
Tako je utemeljeno, da se promet, ki se nana�a nanje, upo�teva pri izračunu odbitnega deleža, da bi se davčni zavezanec dejansko razbremenil deleža DDV, ki je bremenil splo�ne stro�ke, ki so bili namenjeni opravljanju te obdavčene dejavnosti.
In the main proceedings in the present case, the information provided by the national court indicates clearly that the purchase and sale of leased vehicles were organised professionally and systematically and that the expected sales proceeds were taken into account in determining the amount of the rental.
V zadevi o glavni stvari je iz podatkov, ki jih je predložilo predložitveno sodi�če, razvidno, da sta bila nakup in prodaja vozil, danih v najem, organizirana profesionalno in sistematično in da je bil pričakovani izkupiček prodaje upo�tevan pri določitvi vi�ine najemnine.
It follows that the sale of those vehicles was not in the nature of an
Zato je jasno, da prodaja teh vozil ni imela narave priložnostne dejavnosti, temveč je vsekakor bila običajna in redna
In the light of the foregoing considerations, I propose that the Court reply as follows to the question referred for a preliminary ruling by the Højesteret:
Glede na predhodne navedbe predlagam, da se na vpra�anje za predhodno odločanje, ki ga je postavilo Højesteret, odgovori:
‘The expression “capital goods used by the taxable person for the purposes of his business” in Article 19(2) 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, must be interpreted as not including goods purchased by a leasing undertaking with a view, first of all, to leasing them and, subsequently, to reselling them at the end of the leasing contracts, in the case where the sale of the goods at the end of the lease contracts forms an integral part of the usual business activities of that undertaking.’
Izraz ‚investicijsko blago, ki ga davčni zavezanec uporablja za svojo dejavnost‘, ki je naveden v členu 19(2) 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, je treba razlagati tako, da ne obsega blaga, ki ga lizing podjetje po eni strani kupi z namenom, da ga da v najem, in po drugi strani, da ga proda ob koncu pogodb o lizingu, kadar je ta prodaja blaga ob koncu najema integralni del običajne ekonomske dejavnosti tega podjetja.
6 March 2008 *
SODBA SODIŠČA (četrti senat) z dne 6. marca 2008 *
REFERENCE for a preliminary ruling under Article 234 EC from the Højesteret (Denmark), made by decision of 19 February 2007, received at the Court on 21 February 2007, in the proceedings
V zadevi C-98/07, katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 234 ES, ki ga je vložilo Højesteret (Danska) z odločbo z dne 19. februarja 2007, ki je prispela na Sodi�če 21. februarja 2007, v postopku
2008 — CASE C-98/07 having regard to the written procedure and further to the hearing on 6 December 2007, after considering the observations submitted on behalf of:
2008 – ZADEVA C-98/07 na podlagi pisnega postopka in obravnave z dne 6. decembra 2007, ob upo�tevanju stali�č, ki so jih predložili:
This reference for a preliminary ruling concerns the interpretation of Article 19(2) 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 (OJ 1977 L 145, p.
Predlog za sprejetje predhodne odločbe se nana�a na člen 19(2) 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 (UL L 145, str.
The reference has been made in the course of proceedings between Nordania Finans A/S (‘Nordania Finans’) and BG Factoring A/S (‘BG Factoring’), successors in law to BG Erhvervsfinans A/S (‘Erhvervsfinans’), all three of which are companies governed by Danish law, and Skatteministeriet (Ministry of Fiscal Affairs) regarding the right to partial deduction of the value added tax (‘VAT’) on Erhvervsfinans’ overall costs.
Ta predlog je bil vložen v okviru spora med družbo Nordania Finans A/S (v nadaljevanju: družba Nordania Finans) in družbo BG Factoring A/S (v nadaljevanju: BG Factoring), ki je pravna naslednica družbe BG Erhvervsfinans A/S (v nadaljevanju: družba Erhvervsfinans), vse tri so družbe po danskem pravu, ter Skatteministeriet (ministrstvo za davke in tro�arine) v zvezi s pravico do delnega odbitka davka na dodano vrednost (v nadaljevanju: DDV), ki ga je družba Erhvervsfinans lahko zahtevala za svoje splo�ne stro�ke.
Under the 12th recital in the preamble to the Sixth Directive:
V dvanajsti uvodni izjavi Šeste direktive je določeno, da:
‘… the rules governing deductions should be harmonised to the extent that they affect the actual amounts collected; … the deductible proportion should be calculated in a similar manner in all the Member States’.
„[…] je treba uskladiti pravila za odbitke glede na to, koliko vplivajo na dejansko pobrane zneske; ker je treba odbitni delež v vseh državah članicah računati na podoben način“.
Article 17(5) of the Sixth Directive provides:
Člen 17(5) Šeste direktive določa:
‘As regards goods and services to be used by a taxable person both for transactions covered by paragraphs 2 and 3, in respect of which [VAT] is deductible, and for transactions in respect of which [VAT] is not deductible, only such proportion of the [VAT] shall be deductible as is attributable to the former transactions.
„Za blago in storitve, ki jih bo davčni zavezanec uporabil bodisi za transakcije iz odstavkov 2 in 3, pri katerih je [DDV] odbiten, bodisi za transakcije, pri katerih [DDV] ni odbiten, je odbiten samo tak�en delež davka na dodano vrednost, ki se pripi�e prvim transakcijam.
2008 — CASE C-98/07
2008 – ZADEVA C-98/07
This proportion shall be determined, in accordance with Article 19, for all the transactions carried out by the taxable person.
Ta delež se v skladu s členom 19 določi za vse transakcije, ki jih opravlja davčni zavezanec.
Article 19 of the Sixth Directive, headed ‘Calculation of the deductible proportion’, is worded as follows:
Člen 19 Šeste direktive z naslovom „Izračun odbitnega deleža“ določa naslednje:
The proportion deductible under the first subparagraph of Article 17(5) shall be made up of a fraction having:
Odbitni delež po prvem pododstavku člena 17(5) se določi z ulomkom, ki ima:
— 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 davek na dodano vrednost odbiten po členu 17(2) in (3),
— 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.
The Member States may also include in the denominator the amount of subsidies, other than those specified in Article 11A(1)(a).
Države članice lahko v imenovalec vključijo tudi znesek subvencij, razen subvencij iz člena 11A(1)(a).
The proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next unit.
Delež se določi na letni podlagi kot odstotek in se zaokroži navzgor na �tevilo, ki ne sme presegati naslednjega celega �tevila.
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.
Where Member States exercise the option provided under Article 20(5) not to require adjustment in respect of capital goods, they may include disposals of capital goods in the calculation of the deductible proportion.
Če države članice uveljavijo izbiro iz člena 20(5), da ne zahtevajo popravka za investicijsko blago, lahko v izračun odbitnega deleža vključijo tudi odtujitev investicijskega blaga.
Article 20 of the Sixth Directive, which sets out certain rules relating to adjustments of deductions, provides:
Člen 20 Šeste direktive določa nekatera pravila glede popravka odbitkov:
The initial deduction shall be adjusted according to the procedures laid down by the Member States, …
Začetni odbitek se popravi po postopkih, ki jih določijo države članice, […]
If in any Member State the practical effect of applying paragraphs 2 and 3 would be insignificant, that Member State may, subject to the consultation provided for in Article 29, forego application of these paragraphs having regard to the need to avoid distortion of competition, the overall tax effect in the Member State concerned and the need for due economy of administration.
Če bi bil v kateri koli državi članici praktični učinek uporabe odstavkov 2 in 3 neznaten, lahko ta država članica, s pogojem posvetovanj iz člena 29, opusti uporabo teh odstavkov, pri čemer upo�teva potrebo po preprečevanju izkrivljanja konkurence, celoten davčni učinek v zadevni državi članici in potrebo po ustrezni gospodarnosti administracije.
The VAT Law (momsloven) transposes the Sixth Directive into Danish national law.
Šesta direktiva je bila prenesena z zakonom o DDV (momsloven).