Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
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Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61987J0231
Název:
Title: 		JUDGMENT OF THE COURT OF 17 OCTOBER 1989. UFFICIO DISTRETTUALE DELLE IMPOSTE DIRETTE DI FIORENZUOLA D' ARDA V COMUNE DI CARPANETO PIACENTINO AND COMUNE DI RIVERGARO AND OTHERS V UFFICIO PROVINCIALE IMPOSTA SUL VALORE AGGIUNTO DI PIACENZA. REFERENCE FOR A PRELIMINARY RULING : COMMISSIONE TRIBUTARIA DI SECONDO GRADO DI PIACENZA AND COMMISSIONE TRIBUTARIA DI PRIMO GRADO DI PIACENZA - ITALY. VALUE ADDED TAX - CONCEPT OF TAXABLE PERSON - PUBLIC BODIES. JOINED CASES 231/87 AND 129/88.
Publikace:
Publication:		REPORTS OF CASES 1989 PAGES 3233
Předmět (klíčová slova):
Keywords		TAXATION;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		377L0388;377L0388;377L0388
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1.THE FIRST SUBPARAGRAPH OF ARTICLE 4(5) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES MUST BE INTERPRETED AS MEANING THAT ACTIVITIES PURSUED "AS PUBLIC AUTHORITIES" WITHIN THE MEANING OF THAT PROVISION ARE THOSE ENGAGED IN BY BODIES GOVERNED BY PUBLIC LAW UNDER THE SPECIAL LEGAL REGIME APPLICABLE TO THEM AND DO NOT INCLUDE ACTIVITIES PURSUED BY THEM UNDER THE SAME LEGAL CONDITIONS AS THOSE THAT APPLY TO PRIVATE TRADERS. ACTIVITIES ENGAGED IN BY BODIES GOVERNED BY PUBLIC LAW NOT AS BODIES GOVERNED BY PUBLIC LAW BUT AS PERSONS SUBJECT TO PRIVATE LAW ARE THEREFORE EXCLUDED FROM THE RULE OF TREATMENT AS NON-TAXABLE PERSONS. IT IS FOR EACH MEMBER STATE TO CHOOSE THE APPROPRIATE LEGISLATIVE TECHNIQUE FOR TRANSPOSING INTO NATIONAL LAW THE RULE OF TREATMENT AS A NON-TAXABLE PERSON LAID DOWN IN THAT PROVISION. THE SECOND SUBPARAGRAPH MUST BE INTERPRETED AS MEANING THAT THE MEMBER STATES ARE REQUIRED TO ENSURE THAT BODIES GOVERNED BY PUBLIC LAW ARE TREATED AS T
AXABLE PERSONS IN RESPECT OF ACTIVITIES IN WHICH THEY ENGAGE AS PUBLIC AUTHORITIES WHERE THOSE ACTIVITIES MAY ALSO BE ENGAGED IN, IN COMPETITION WITH THEM, BY PRIVATE INDIVIDUALS UNDER A REGIME GOVERNED BY PRIVATE LAW OR ON THE BASIS OF ADMINISTRATIVE CONCESSIONS, IN CASES IN WHICH THEIR TREATMENT AS NON-TAXABLE PERSONS COULD LEAD TO SIGNIFICANT DISTORTIONS OF COMPETITION, BUT THEY ARE NOT OBLIGED TO TRANSPOSE THAT CRITERION LITERALLY INTO THEIR NATIONAL LAW OR TO LAY DOWN PRECISE QUANTITATIVE LIMITS FOR SUCH TREATMENT. THE THIRD SUBPARAGRAPH, WHICH SEEKS TO ENSURE THAT CERTAIN CATEGORIES OF ECONOMIC ACTIVITY THE IMPORTANCE OF WHICH DERIVES FROM THEIR SUBJECT-MATTER AND WHICH ARE LISTED IN ANNEX D ARE NOT SUBJECT TO VAT ON THE GROUND THAT THEY ARE CARRIED OUT BY BODIES GOVERNED BY PUBLIC LAW AS PUBLIC AUTHORITIES, MUST BE INTERPRETED AS MEANING THAT THE MEMBER STATES ARE FREE TO EXCLUDE THE SAID ACTIVITIES FROM THE SCOPE OF THE RULE OF MANDATORY TREATMENT AS A TAXABLE PERSON IN SO FAR AS THEY ARE CARRIED OUT
ON A NEGLIGIBLE SCALE, BUT ARE NOT REQUIRED TO DO SO. IT DOES NOT THEREFORE REQUIRE THE MEMBER STATES TO TRANSPOSE INTO THEIR TAX LEGISLATION THE CRITERION OF THE NON-NEGLIGIBLE SCALE OF ACTIVITIES AS A CONDITION FOR TREATING THEM AS TAXABLE.

2.A BODY GOVERNED BY PUBLIC LAW MAY RELY ON ARTICLE 4(5) OF THE SIXTH DIRECTIVE FOR THE PURPOSE OF OPPOSING THE APPLICATION OF A NATIONAL PROVISION MAKING IT SUBJECT TO VAT IN RESPECT OF AN ACTIVITY IN WHICH IT ENGAGES AS A PUBLIC AUTHORITY, WHICH IS NOT LISTED IN ANNEX D TO THE DIRECTIVE AND WHOSE TREATMENT AS NON-TAXABLE IS NOT LIABLE TO GIVE RISE TO SIGNIFICANT DISTORTIONS OF COMPETITION.

Plný text judikátu (Entire text of the Judgment):