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CELEX 62014CJ0209

Judgment of the Court (Second Chamber) of 2 July 2015.#NLB Leasing d.o.o. v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Supply of goods or services — Lease agreement — Return of immovable property that is the subject-matter of a lease agreement to the lessor — Concept of ‘cancellation, refusal or total or partial non-payment’ — Lessor’s right to a reduction of the taxable amount — Double taxation — Separate supplies — Principle of fiscal neutrality.#Case C-209/14.

decidedEuropean Union· Court of Justice of the European Union· EN

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2 July 2015

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2 July 2015 · Decided

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decided

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Taxation

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2 July 2015

Taxation

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Official record CELEX 62014CJ0209 from European Union at Court of Justice of the European Union. Dated 2 July 2015. Status: decided.

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  1. 2 July 2015

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Judgment of the Court - 2 July 2015#NLB Leasing#Case C-209/14

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  • Judgment of the Court - 2 July 2015#NLB Leasing#Case C-209/14

    judgment · GA · 2 July 2015

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  • Sodba Sodišča (drugi senat) z dne 2. julija 2015.#NLB Leasing d.o.o. proti Republiki Sloveniji.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Vrhovno sodišče Republike Slovenije.#Predhodno odločanje – DDV – Direktiva 2006/112/ES – Dobava blaga ali opravljanje storitev – Pogodba o finančnem leasingu – Vračilo nepremičnine, ki je predmet pogodbe o finančnem leasingu, leasingodajalcu – Pojem ‚preklic naročila, zavrnitev, celotno ali delno neplačilo‘ – Pravica leasingodajalca do zmanjšanja davčne osnove – Dvojno obdavčevanje – Ločene dobave – Načelo davčne nevtralnosti.#Zadeva C-209/14.

    judgment · SL · 2 July 2015

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  • Sentenza della Corte (Seconda Sezione) del 2 luglio 2015.#NLB Leasing d.o.o. contro Republika Slovenija.#Domanda di pronuncia pregiudiziale proposta dal Vrhovno sodišče Republike Slovenije.#Rinvio pregiudiziale – IVA – Direttiva 2006/112/CE – Cessione di beni o prestazione di servizi – Contratto di leasing – Restituzione al locatore di un bene immobile oggetto di un contratto di leasing – Nozione di “annullamento, recesso, risoluzione, non pagamento totale o parziale” – Diritto del locatore alla riduzione della base imponibile – Doppia imposizione – Prestazioni distinte – Principio della neutralità fiscale.#Causa C-209/14.

    judgment · IT · 2 July 2015

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  • Presuda Suda (drugo vijeće) od 2. srpnja 2015.#NLB Leasing d.o.o. protiv Republike Slovenije.#Zahtjev za prethodnu odluku koji je uputilo Vrhovno sodišče Republike Slovenije.#Zahtjev za prethodnu odluku – PDV – Direktiva 2006/112/EZ – Isporuka robe ili usluga – Ugovor o leasingu – Povrat nekretnine koja je predmet ugovora o leasingu davatelju leasinga – Pojam ‚otkaza, odbijanja, potpunog ili djelomičnog neplaćanja’ – Pravo davatelja leasinga na smanjenje porezne osnovice – Dvostruko oporezivanje – Odvojene isporuke – Načelo porezne neutralnosti.#Predmet C-209/14.

    judgment · HR · 2 July 2015

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  • A Bíróság ítélete (második tanács), 2015. július 2.#NLB Leasing d.o.o. kontra Republika Slovenija.#A Vrhovno sodišče Republike Slovenije (Szlovénia) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal iránti kérelem – Héa – 2006/112/EK irányelv – Termékértékesítés vagy szolgáltatásnyújtás – Lízingszerződés – Lízingszerződés tárgyát képező ingatlan lízingbe adó részére történő visszaszolgáltatása – A »megszűnés, felmondás, elállás, teljes vagy részleges nemfizetés« fogalma – A lízingbe adónak az adóalap csökkentéséhez való joga – Kettős adóztatás – Különálló szolgáltatások – Az adósemlegesség elve.#C-209/14. sz. ügy.

    judgment · HU · 2 July 2015

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  • Euroopa Kohtu otsus (teine koda), 2.7.2015.#NLB Leasing d.o.o. versus Republika Slovenija.#Eelotsusetaotlus, mille on esitanud Vrhovno sodišče Republike Slovenije.#Eelotsusetaotlus – Käibemaks – Direktiiv 2006/112/EÜ – Kaupade tarnimine või teenuste osutamine – Liisinguleping – Liisingulepingu esemeks oleva kinnisasja tagastamine liisinguandja valdusesse – Mõiste „tühistamine, taganemine, ülesütlemine või osaline või täielik mittetasumine” – Liisinguandja õigus maksustatava summa vähendamisele – Topeltmaksustamine – Eraldiseisvad sooritused – Neutraalse maksustamise põhimõte.#Kohtuasi C-209/14.

    judgment · ET · 2 July 2015

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  • Arrêt de la Cour (deuxième chambre) du 2 juillet 2015.#NLB Leasing d.o.o. contre Republika Slovenija.#Demande de décision préjudicielle, introduite par le Vrhovno sodišče Republike Slovenije.#Renvoi préjudiciel – TVA – Directive 2006/112/CE – Livraison de biens ou prestation de services – Contrat de crédit-bail – Restitution au bailleur d’un bien immeuble faisant l’objet d’un contrat de crédit-bail – Notion d’‘annulation, de résiliation, de résolution, de non-paiement total ou partiel’ – Droit du bailleur à la réduction de la base imposable – Double imposition – Prestations distinctes – Principe de neutralité fiscale.#Affaire C-209/14.

    judgment · FR · 2 July 2015

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  • Решение на Съда (втори състав) от 2 юли 2015 г.#NLB Leasing d.o.o. срещу Republika Slovenija.#Преюдициално запитване, отправено от Vrhovno sodišče Republike Slovenije.#Преюдициално запитване — ДДС — Директива 2006/112/ЕО — Доставка на стоки или услуги — Договор за лизинг — Връщане на лизингодателя на недвижим имот, предмет на договор за лизинг — Понятие „анулиране, разваляне, отказ или пълно или частично неплащане“ — Право на лизингодателя на намаляване на облагаемата основа — Двойно данъчно облагане — Отделни доставки — Принцип на данъчен неутралитет.#Дело C-209/14.

    judgment · BG · 2 July 2015

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  • Sentencia del Tribunal de Justicia (Sala Segunda) de 2 de julio de 2015.#NLB Leasing d.o.o. contra Republika Slovenija.#Petición de decisión prejudicial planteada por el Vrhovno sodišče Republike Slovenije.#Procedimiento prejudicial — IVA — Directiva 2006/112/CE — Entrega de bienes o prestación de servicios — Contrato de arrendamiento financiero — Restitución al arrendador de un bien inmueble objeto de un contrato de arrendamiento financiero — Concepto de “anulación, rescisión, impago total o parcial” — Derecho del arrendador a la reducción de la base imponible — Doble imposición — Prestaciones distintas — Principio de neutralidad fiscal.#Asunto C-209/14.

    judgment · ES · 2 July 2015

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  • Urteil des Gerichtshofs (Zweite Kammer) vom 2. Juli 2015.#NLB Leasing d.o.o. gegen Republika Slovenija.#Vorabentscheidungsersuchen des Vrhovno sodišče Republike Slovenije.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Lieferung von Gegenständen oder Erbringung von Dienstleistungen – Leasingvertrag – Rückgabe einer geleasten Immobilie an den Leasinggeber – Begriff ‚der Annullierung, der Rückgängigmachung, der Auflösung, der vollständigen oder teilweisen Nichtbezahlung‘ – Anspruch des Leasinggebers auf Minderung der Steuerbemessungsgrundlage – Doppelbesteuerung – Mehrere Leistungen – Grundsatz der Steuerneutralität.#Rechtssache C-209/14.

    judgment · DE · 2 July 2015

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  • Rozsudok Súdneho dvora (druhá komora) z 2. júla 2015.#NLB Leasing d.o.o. proti Republika Slovenija.#Návrh na začatie prejudiciálneho konania, ktorý podal Vrhovno sodišče Republike Slovenije.#Návrh na začatie prejudiciálneho konania – DPH – Smernica 2006/112/ES – Dodanie tovaru alebo poskytovanie služieb – Lízingová zmluva – Vrátenie nehnuteľnosti, ktorá bola predmetom lízingu, prenajímateľovi – Pojem ‚zrušenie, odstúpenie, vypovedanie, úplné alebo čiastočné nezaplatenie‘ – Právo prenajímateľa na zníženie daňového základu – Dvojité zdanenie – Odlišné plnenia – Zásada daňovej neutrality.#Vec C-209/14.

    judgment · SK · 2 July 2015

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  • Wyrok Trybunału (druga izba) z dnia 2 lipca 2015 r.#NLB Leasing d.o.o. przeciwko Republika Slovenija.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Vrhovno sodišče Republike Slovenije.#Odesłanie prejudycjalne – VAT – Dyrektywa 2006/112/WE – Dostawa towarów lub świadczenie usług – Umowa leasingu – Zwrot leasingodawcy nieruchomości będącej przedmiotem umowy leasingu – Pojęcie „anulowania, wypowiedzenia, rozwiązania, całkowitego lub częściowego niewywiązania się z płatności” – Prawo leasingodawcy do obniżenia podstawy opodatkowania – Podwójne opodatkowanie – Świadczenia odrębne – Zasada neutralności podatkowej.#Sprawa C-209/14.

    judgment · PL · 2 July 2015

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  • 2015 m. liepos 2 d. Teisingumo Teismo (antroji kolegija) sprendimas.#NLB Leasing d.o.o. prieš Republika Slovenija.#Vrhovno sodišče Republike Slovenije prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – PVM – Direktyva 2006/112/EB – Prekių tiekimas arba paslaugų teikimas – Finansinės nuomos sutartis – Nekilnojamojo turto, kuris buvo finansinės nuomos sutarties dalykas, grąžinimas finansinės nuomos davėjui – „Anuliavimo, atšaukimo, nutraukimo, visiško ar dalinio neapmokėjimo“ sąvoka – Finansinės nuomos davėjo teisė sumažinti apmokestinamąją vertę – Dvigubas apmokestinimas – Atskiri teikimai – Mokesčių neutralumo principas.#Byla C-209/14.

    judgment · LT · 2 July 2015

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  • Arrest van het Hof (Tweede kamer) van 2 juli 2015.#NLB Leasing d.o.o. tegen Republika Slovenija.#Verzoek van de Vrhovno sodišče Republike Slovenije om een prejudiciële beslissing.#Prejudiciële verwijzing – Btw – Richtlijn 2006/112/EG – Levering van goederen of verrichting van diensten – Leaseovereenkomst – Restitutie aan de lessor van onroerend goed dat voorwerp van een leaseovereenkomst is – Begrip ‚annulering, verbreking, ontbinding of gehele of gedeeltelijke niet-betaling’ – Recht van de lessor op verlaging van de maatstaf van heffing – Dubbele belasting – Onderscheiden handelingen – Beginsel van fiscale neutraliteit.#Zaak C-209/14.

    judgment · NL · 2 July 2015

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  • Sentenza tal-Qorti tal-Ġustizzja (It-Tieni Awla) tat-2 ta’ Lulju 2015.#NLB Leasing d.o.o. vs Republika Slovenija.#Talba għal deċiżjoni preliminari mressqa mill-Vrhovno sodišče Republike Slovenije.#Rinviju għal deċiżjoni preliminari – VAT – Direttiva 2006/112/KE – Kunsinna ta’ oġġetti jew provvista ta’ servizzi – Kuntratt ta’ kiri (leasing) – Restituzzjoni lil sid il-kera ta’ proprjetà immobbli li hija s-suġġett ta’ kuntratt ta’ leasing – Kunċett ta’ ‘kanċellazzjoni, ċaħda jew nuqqas ta’ pagament totali jew parzjali’ – Dritt ta’ sid il-kera għat-tnaqqis tal-bażi taxxabbli – Taxxa doppja – Provvisti distinti – Prinċipju ta’ newtralità fiskali.#Kawża C-209/14.

    judgment · MT · 2 July 2015

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  • Hotărârea Curții (Camera a doua) din 2 iulie 2015.#NLB Leasing d.o.o. împotriva Republika Slovenija.#Cerere de decizie preliminară formulată de Vrhovno sodišče Republike Slovenije.#Trimitere preliminară – TVA – Directiva 2006/112/CE – Livrare de bunuri sau prestare de servicii – Contract de leasing – Restituirea către finanțator a unui bun imobil care face obiectul unui contract de leasing – Noțiunea „anulare, refuz sau neplată totală sau parțială” – Dreptul finanțatorului la reducerea bazei impozabile – Dublă impozitare – Prestații distincte – Principiul neutralității fiscale.#Cauza C-209/14.

    judgment · RO · 2 July 2015

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  • Απόφαση του Δικαστηρίου (δεύτερο τμήμα) της 2ας Ιουλίου 2015.#NLB Leasing d.o.o. κατά Republika Slovenija.#Αίτηση του Vrhovno sodišče Republike Slovenije για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — ΦΠΑ — Οδηγία 2006/112/ΕΚ — Παράδοση αγαθών ή παροχή υπηρεσιών — Χρηματοδοτική μίσθωση — Επιστροφή ακινήτου που αποτελεί αντικείμενο χρηματοδοτικής μισθώσεως στον εκμισθωτή — Έννοια της «ακυρώσεως, καταγγελίας, λύσεως, ολικής ή μερικής μη καταβολής» — Δικαίωμα του εκμισθωτή στη μείωση της βάσεως επιβολής του φόρου — Διπλή φορολόγηση — Διαφορετικές παροχές — Αρχή της φορολογικής ουδετερότητας.#Υπόθεση C-209/14.

    judgment · EL · 2 July 2015

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  • Acórdão do Tribunal de Justiça (Segunda Secção) de 2 de julho de 2015.#NLB Leasing d.o.o. contra Republika Slovenija.#Pedido de decisão prejudicial apresentado pelo Vrhovno sodišče Republike Slovenije.#Reenvio prejudicial — IVA — Diretiva 2006/112/CE — Entrega de bens ou prestação de serviços — Contrato de locação financeira — Restituição ao locador de um bem imóvel objeto de um contrato de locação financeira — Conceito de ‘anulação, rescisão, resolução, não pagamento total ou parcial’ — Direito do locador à redução da base tributável — Dupla tributação — Prestações distintas — Princípio da neutralidade fiscal.#Processo C-209/14.

    judgment · PT · 2 July 2015

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  • Domstolens dom (Anden Afdeling) af 2. juli 2015.#NLB Leasing d.o.o. mod Republika Slovenija.#Anmodning om præjudiciel afgørelse indgivet af Vrhovno sodišče Republike Slovenije.#Præjudiciel forelæggelse – moms – direktiv 2006/112/EF – levering af varer eller ydelser – leasingkontrakt – tilbagelevering af en fast ejendom, der er omfattet af en leasingkontrakt, til leasinggiveren – begrebet »annullation, afbestilling, ophævelse, ikke-betaling eller kun delvis betaling« – leasinggiverens ret til nedsættelse af afgiftsgrundlaget – dobbelt afgiftsopkrævning – særskilte ydelser – princip om afgiftens neutralitet.#Sag C-209/14.

    judgment · DA · 2 July 2015

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  • Rozsudek Soudního dvora (druhého senátu) ze dne 2. července 2015.#NLB Leasing d.o.o. v. Republika Slovenija.#Žádost o rozhodnutí o předběžné otázce podaná Vrhovno sodišče Republike Slovenije.#Řízení o předběžné otázce – DPH – Směrnice 2006/112/ES – Dodání zboží, nebo poskytnutí služby – Leasingová smlouva – Navrácení nemovitosti, která byla předmětem leasingové smlouvy, pronajímateli – Výraz ‚zrušení, vypovězení, odstoupení, celkové nebo částečné nezaplacení‘ – Právo pronajímatele na snížení daňového základu – Dvojí zdanění – Samostatná plnění – Zásada daňové neutrality.#Věc C-209/14.

    judgment · CS · 2 July 2015

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  • Domstolens dom (andra avdelningen) av den 2 juli 2015.#NLB Leasing d.o.o. mot Republika Slovenija.#Begäran om förhandsavgörande från Vrhovno sodišče Republike Slovenije.#Begäran om förhandsavgörande – Mervärdesskatt – Direktiv 2006/112/EG – Leverans av varor och tillhandahållande av tjänster – Leasingavtal – En fastighet som utgör leasingobjekt har återlämnats till leasegivaren – Begreppet ʼavbeställning, hävning, icke godkännande, helt eller delvis utebliven betalning’ – Rätt för leasegivaren att minska beskattningsunderlaget – Dubbelbeskattning – Olika tillhandahållanden – Principen om skatteneutralitet.#Mål C-209/14.

    judgment · SV · 2 July 2015

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  • Unionin tuomioistuimen tuomio (toinen jaosto) 2.7.2015.#NLB Leasing d.o.o. vastaan Slovenian tasavalta.#Ennakkoratkaisupyyntö – Vrhovno sodišče Republike Slovenije.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – Tavaroiden luovutus tai palvelujen suoritus – Leasingsopimus – Leasingsopimuksen kohteena olleen kiinteistön palautuminen vuokralleantajalle – Käsite ˮmitätöiminen, peruuttaminen tai purkaminen taikka kauppahinnan maksamisen täysi tai osittainen laiminlyöntiˮ – Vuokralleantajan oikeus veron perusteen alentamiseen – Kaksinkertainen verotus – Eri suoritukset – Verotuksen neutraalisuuden periaate.#Asia C-209/14.

    judgment · FI · 2 July 2015

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  • Tiesas spriedums (otrā palāta) 2015. gada 2. jūlijā.#NLB Leasing d.o.o. pret Republika Slovenija.#Vrhovno sodišče Republike Slovenije lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – PVN – Direktīva 2006/112/EK – Preču piegāde vai pakalpojumu sniegšana – Izpirkumnomas līgums – Nekustamā īpašuma, par ko ir noslēgts izpirkumnomas līgums, atdošana atpakaļ iznomātājam – “Anulēšanas, atteikuma vai pilnīgas vai daļējas nemaksāšanas” jēdziens – Iznomātāja tiesības uz nodokļa bāzes samazinājumu – Nodokļu dubulta uzlikšana – Atsevišķi pakalpojumi – Nodokļu neitralitātes princips.#Lieta C-209/14.

    judgment · LV · 2 July 2015

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  • Judgment of the Court (Second Chamber) of 2 July 2015.#NLB Leasing d.o.o. v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Supply of goods or services — Lease agreement — Return of immovable property that is the subject-matter of a lease agreement to the lessor — Concept of ‘cancellation, refusal or total or partial non-payment’ — Lessor’s right to a reduction of the taxable amount — Double taxation — Separate supplies — Principle of fiscal neutrality.#Case C-209/14.

    judgment · EN · 2 July 2015

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