Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
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):		61990J0202
Název:
Title: 		JUDGMENT OF THE COURT (FIFTH CHAMBER) OF 25 JULY 1991. AYUNTAMIENTO DE SEVILLA V RECAUDADORES DE TRIBUTOS DE LA ZONE PRIMERA Y SEGUNDA. REFERENCE FOR A PRELIMINARY RULING: TRIBUNAL SUPERIOR DE JUSTICIA DE ANDALUCIA - SPAIN. PERSONS CHARGEABLE TO VAT - BODIES GOVERNED BY PUBLIC LAW. CASE C-202/90.
Publikace:
Publication:		REPORTS OF CASES 1991 PAGES I-4247
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. ARTICLE 4(1) AND (4) OF THE SIXTH DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES MUST BE INTERPRETED AS MEANING THAT AN ACTIVITY SUCH AS THAT CARRIED OUT IN SPAIN BY ZONAL TAX COLLECTORS, APPOINTED BY THE LOCAL AUTHORITY WHOSE TAXES THEY COLLECT, MUST BE REGARDED AS BEING CARRIED OUT INDEPENDENTLY BECAUSE, BESIDES THE FACT THAT SUCH COLLECTORS ARE NOT PAID A SALARY AND ARE NOT BOUND TO THE COMMUNE BY A CONTRACT OF EMPLOYMENT, THE LEGAL RELATIONSHIP ON THE BASIS OF WHICH THEY ENGAGE IN THEIR ACTIVITY IS NOT SUCH AS TO CONSTITUTE ONE OF EMPLOYER AND EMPLOYEE VIS-ů-VIS THE LOCAL AUTHORITY WHICH USES THEIR SERVICES.

2. ARTICLE 4(5) OF THE SIXTH DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES, WHICH PROVIDES THAT BODIES GOVERNED BY PUBLIC LAW ARE NOT TO BE CONSIDERED TAXABLE PERSONS IN RESPECT OF THE ACTIVITIES OR TRANSACTIONS IN WHICH THEY ENGAGE AS PUBLIC AUTHORITIES, MUST BE INTERPRETED AS MEANING THAT IT IS NOT APPLICABLE WHEN THE ACTIVITY OF A PUBLIC AUTHORITY IS NOT ENGAGED IN DIRECTLY BUT IS ENTRUSTED TO AN INDEPENDENT THIRD PARTY.

Plný text judikátu (Entire text of the Judgment):