European Union · Report · CC
CELEX 62014CC0174
Opinion of Advocate General Jääskinen delivered on 25 June 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 13(1) — Treatment as a non-taxable person — Concept of ‘body governed by public law’ — Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores — Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region.#Case C-174/14.
Introduced
25 June 2015
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25 June 2015 · Decided
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decided
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Taxation
Source updated
25 June 2015
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Official report CELEX 62014CC0174 from European Union at Court of Justice of the European Union. Dated 25 June 2015. Status: decided.
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25 June 2015
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Advocate General’s Opinion - 25 June 2015#Saudaçor#Case C-174/14#Advocate General: Jääskinen
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Advocate General’s Opinion - 25 June 2015#Saudaçor#Case C-174/14#Advocate General: Jääskinen
judgment · GA · 25 June 2015
N. Jääskinen főtanácsnok indítványa, az ismertetés napja: 2015. június 25.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA kontra Fazenda Pública.#A Supremo Tribunal Administrativo (Portugália) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Hozzáadottérték‑adó – 2006/112/EK irányelv – A 13. cikk (1) bekezdése – Az adóalanyiság hiánya – A »közjog által szabályozott szerv« fogalma – Az Azori‑szigetek autonóm régióban egészségügyi rendszer tervezésével és működtetésével kapcsolatos szolgáltatást nyújtó részvénytársaság – E szolgáltatások részletes szabályainak meghatározása e társaság és a régió között létrejött programszerződésekben, ideértve a szolgáltatásokért járó díjazást is.#C-174/14. sz. ügy.
judgment · HU · 25 June 2015
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Mišljenje nezavisnog odvjetnika N. Jääskinena od 25. lipnja 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA protiv Fazenda Pública.#Zahtjev za prethodnu odluku koji je uputio Supremo Tribunal Administrativo.#Zahtjev za prethodnu odluku – Porez na dodanu vrijednost – Direktiva 2006/112/EZ – Članak 13. stavak 1. – Postupanje kao s osobama koje nisu porezni obveznici – Pojam ,ostali subjekti javnog prava’ – Dioničko društvo zaduženo za to da u Autonomnoj regiji Azori pruža usluge u području planiranja i upravljanja zdravstvenim uslugama regije – Utvrđenje načina pružanja tih usluga, uključujući njihovo naknađivanje, u programskim ugovorima koji su sklopljeni između subjekta i regije.#Predmet C-174/14.
judgment · HR · 25 June 2015
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Návrhy prednesené 25. júna 2015 – generálny advokát N. Jääskinen.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA proti Fazenda Pública.#Návrh na začatie prejudiciálneho konania, ktorý podal Supremo Tribunal Administrativo.#Návrh na začatie prejudiciálneho konania – Daň z pridanej hodnoty – Smernica 2006/112/ES – Článok 13 ods. 1 – Nezdaňovanie – Pojem ‚subjekt, ktorý sa spravuje verejným právom‘ – Akciová spoločnosť, ktorá je poverená poskytovaním služieb v oblasti plánovania a riadenia systému zdravotnej starostlivosti autonómneho regiónu Azory – Určenie podmienok poskytovania týchto služieb, vrátane odmeny za tieto služby, v rámcových zmluvách uzavretých medzi touto spoločnosťou a autonómnym regiónom.#Vec C-174/14.
judgment · SK · 25 June 2015
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Generalinio advokato N. Jääskinen išvada, pateikta 2015 m. birželio 25 d.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA prieš Fazenda Pública.#Supremo Tribunal Administrativo prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pridėtinės vertės mokestis – Direktyva 2006/112/EB – 13 straipsnio 1 dalis – Neapmokestinimas – „Viešosios teisės reguliuojamos įstaigos“ sąvoka – Akcinė bendrovė, kuriai skirta Azorų autonominiame regione teikti sveikatos tarnybos planavimo ir valdymo paslaugas – Šių paslaugų teikimo tvarkos, įskaitant atlygį už jas, nustatymas šios bendrovės ir šio regiono sudarytose bendrosiose sutartyse.#Byla C-174/14.
judgment · LT · 25 June 2015
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Stanovisko generálního advokáta N. Jääskinena přednesené dne 25. června 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v. Fazenda Pública.#Žádost o rozhodnutí o předběžné otázce podaná Supremo Tribunal Administrativo.#Řízení o předběžné otázce – Daň z přidané hodnoty – Směrnice 2006/112/ES – Článek 13 odst. 1 – Vynětí z daňové povinnosti – Pojem ‚veřejnoprávní subjekt‘ – Akciová společnost pověřená poskytováním služeb plánování a řízení zdravotnictví autonomní oblasti Azory – Vymezení podmínek pro tyto služby včetně odměny za jejich poskytování v programových smlouvách uzavřených mezi touto společností a touto oblastí.#Věc C-174/14.
judgment · CS · 25 June 2015
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Conclusions de l'avocat général M. N. Jääskinen, présentées le 25 juin 2015.#Saudaçor - Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA contre Fazenda Pública.#Demande de décision préjudicielle, introduite par le Supremo Tribunal Administrativo.#Renvoi préjudiciel – Taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 13, paragraphe 1 – Non-assujettissement – Notion d’‘organisme de droit public’ – Société anonyme chargée de la fourniture de services en matière de planification et de gestion du service de santé de la région autonome des Açores – Détermination des modalités de ces services, y compris de leur rémunération, dans des contrats de programme conclus entre cette société et cette région.#Affaire C-174/14.
judgment · FR · 25 June 2015
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Förslag till avgörande av generaladvokat N. Jääskinen föredraget den 25 juni 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA mot Fazenda Pública.#Begäran om förhandsavgörande från Supremo Tribunal Administrativo.#Begäran om förhandsavgörande – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 13.1 – Icke beskattningsbar person – Begreppet övriga offentligrättsliga organ – Aktiebolag som getts i uppdrag att tillhandahålla tjänster avseende planering och förvaltning av den autonoma regionen Azorernas hälso- och sjukvårdssystem – Fastställelse av de närmare villkoren för dessa tjänster, däribland ersättningen för dem, i programavtal som ingås mellan bolaget och regionen.#Mål C-174/14.
judgment · SV · 25 June 2015
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Conclusões do advogado-geral N. Jääskinen apresentadas em 25 de junho de 2015.#SAUDAÇOR – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores, SA contra Fazenda Pública.#Pedido de decisão prejudicial apresentado pelo Supremo Tribunal Administrativo.#Reenvio prejudicial — Imposto sobre o valor acrescentado — Diretiva 2006/112/CE — Artigo 13.°, n.° 1 — Não sujeição — Conceito de ‘organismo de direito público’ — Sociedade anónima encarregada da prestação de serviços de planeamento e de gestão do Serviço de Saúde da Região Autónoma dos Açores — Determinação das modalidades desses serviços, incluindo a respetiva remuneração, em contratos programa celebrados entre esta sociedade e a referida Região.#Processo C-174/14.
judgment · PT · 25 June 2015
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Προτάσεις του γενικού εισαγγελέα N. Jääskinen της 25ης Ιουνίου 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA κατά Fazenda Pública.#Αίτηση του Supremo Tribunal Administrativo για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — ΦΠΑ — Οδηγία 2006/112/ΕΚ — Άρθρο 13, παράγραφος 1 — Μη υπαγωγή στον φόρο — Έννοια του “οργανισμού δημοσίου δικαίου” — Ανώνυμη εταιρία στην οποία ανατέθηκε η παροχή υπηρεσιών επί θεμάτων σχεδιασμού και διαχειρίσεως της Υπηρεσίας Υγείας της Αυτόνομης Περιφέρειας των Αζορών — Προσδιορισμός των όρων παροχής των υπηρεσιών αυτών, συμπεριλαμβανομένης της αμοιβής για αυτές, με προγραμματικές συμβάσεις που συνήφθησαν μεταξύ της εν λόγω εταιρίας και της Περιφέρειας.#Υπόθεση C-174/14.
judgment · EL · 25 June 2015
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Forslag til afgørelse fra generaladvokat N. Jääskinen fremsat den 25. juni 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA mod Fazenda Pública.#Anmodning om præjudiciel afgørelse indgivet af Supremo Tribunal Administrativo.#Præjudiciel forelæggelse – merværdiafgift – direktiv 2006/112/EF. – artikel 13, stk. 1 – momsfritagelse – begrebet »offentligretligt organ« – aktieselskab, som er pålagt at levere tjenesteydelser på området for planlægning og administration af sundhedsordningen i den selvstyrende region Azorerne – fastlæggelsen af fremgangsmåderne for disse tjenester, herunder vederlaget herfor, i programaftaler indgået mellem dette selskab og denne region.#Sag C-174/14.
judgment · DA · 25 June 2015
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Kohtujurist Jääskinen, 25.6.2015 ettepanek.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA versus Fazenda Pública.#Eelotsusetaotlus, mille on esitanud Supremo Tribunal Administrativo.#Eelotsusetaotlus – Käibemaks – Direktiiv 2006/112/EÜ – Artikli 13 lõige 1 – Maksukohustuse kohaldamata jätmine – Mõiste „avalik-õiguslik organisatsioon” – Aktsiaselts, kelle ülesanne on osutada teenuseid Assooride autonoomse piirkonna tervishoiuteenuste planeerimise ja korraldamise alal – Nende teenuste osutamise üksikasjade, muu hulgas tasustamise kindlaks määramine äriühingu ja piirkonna vahel sõlmitud programmlepingutega.#Kohtuasi C-174/14.
judgment · ET · 25 June 2015
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Schlussanträge des Generalanwalts N. Jääskinen vom 25. Juni 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA gegen Fazenda Pública.#Vorabentscheidungsersuchen des Supremo Tribunal Administrativo.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 13 Abs. 1 – Behandlung als Nichtsteuerpflichtige – Begriff ‚Einrichtung des öffentlichen Rechts‘ – Aktiengesellschaft, die mit der Erbringung von Dienstleistungen im Bereich der Planung und Verwaltung des Gesundheitssystems der Autonomen Region Azoren beauftragt ist – Bestimmung der Einzelheiten dieser Dienstleistungen einschließlich ihrer Vergütung in Programm-Verträgen zwischen der Gesellschaft und der Region.#Rechtssache C-174/14.
judgment · DE · 25 June 2015
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Conclusiones del Abogado General Sr. N. Jääskinen, presentadas el 25 de junio de 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA contra Fazenda Pública.#Petición de decisión prejudicial planteada por el Supremo Tribunal Administrativo.#Procedimiento prejudicial — Impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 13, apartado 1 — No sujeción al impuesto — Concepto de “organismo de Derecho público” — Sociedad anónima encargada de la prestación de servicios en materia de planificación y de gestión del Servicio de Salud de la Región Autónoma de las Azores — Determinación de las modalidades de esos servicios, así como de su remuneración, en contratos programa celebrados entre esa sociedad y esa Región.#Asunto C-174/14.
judgment · ES · 25 June 2015
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Julkisasiamies N. Jääskisen ratkaisuehdotus 25.6.2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA vastaan Fazenda Pública.#Supremo Tribunal Administrativon esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 13 artiklan 1 kohta – Verovelvollisuuden ulkopuolelle jättäminen – Käsite ”julkisoikeudellinen yhteisö” – Osakeyhtiö, jonka tehtäväksi on annettu Azorien itsehallintoalueen terveydenhuollon suunnittelu- ja hallinnointipalvelujen suorittaminen – Kyseisiä palveluja koskevien yksityiskohtaisten sääntöjen, mukaan lukien niistä maksettava vastike, vahvistaminen kyseisen yhtiön ja kyseisen alueen välisissä ohjelmasopimuksissa.#Asia C-174/14.
judgment · FI · 25 June 2015
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Ģenerāladvokāta N. Jēskinena [N. Jääskinen] secinājumi, sniegti 2015. gada 25. jūnijā.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA pret Fazenda Pública.#Supremo Tribunal Administrativo lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pievienotās vērtības nodoklis – Direktīva 2006/112/EK – 13. panta 1. punkts – Neaplikšana ar nodokli – “Publisko tiesību subjekta” jēdziens – Akciju sabiedrība, kurai uzticēts sniegt pakalpojumus Azoru salu autonomā reģiona veselības aprūpes pakalpojumu plānošanas un pārvaldības jomā – Šo pakalpojumu sniegšanas kārtības, tostarp to apmaksas, noteikšana plānošanas līgumos, kas noslēgti starp šo sabiedrību un šo reģionu.#Lieta C-174/14.
judgment · LV · 25 June 2015
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Sklepni predlogi generalnega pravobranilca N. Jääskinena, predstavljeni 25. junija 2015.#Saudaçor - Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA proti Fazenda Pública.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Supremo Tribunal Administrativo.#Predlog za sprejetje predhodne odločbe – Davek na dodano vrednost – Direktiva 2006/112/ES – Člen 13(1) – Nezavezanost za plačilo DDV – Pojem ,oseba javnega prava‘ – Delniška družba, zadolžena za to, da v avtonomni regiji Azori zagotavlja storitve na področju načrtovanja in upravljanja zdravstvene službe – Opredelitev pravil za izvajanje teh storitev, vključno s plačevanjem zanje, v programskih pogodbah, sklenjenih med to družbo in to regijo.#Zadeva C-174/14.
judgment · SL · 25 June 2015
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Concluziile avocatului general N. Jääskinen prezentate la 25 iunie 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA împotriva Fazenda Pública.#Cerere de decizie preliminară formulată de Supremo Tribunal Administrativo.#Trimitere preliminară – Taxa pe valoarea adăugată – Directiva 2006/112/CE – Articolul 13 alineatul (1) – Calitatea de persoană neimpozabilă în scopuri de TVA – Noțiunea «organism de drept public» – Societate pe acțiuni însărcinată cu prestarea de servicii în materie de planificare și de gestiune a serviciului de sănătate din Regiunea Autonomă Azore – Stabilirea modalităților acestor servicii, inclusiv remunerarea lor, în contracte‑program încheiate între această societate și această regiune.#Cauza C-174/14.
judgment · RO · 25 June 2015
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Opinia rzecznika generalnego N. Jääskinena przedstawiona w dniu 25 czerwca 2015 r.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA przeciwko Fazenda Pública.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Supremo Tribunal Administrativo.#Odesłanie prejudycjalne – Podatek od wartości dodanej – Dyrektywa 2006/112/WE – Artykuł 13 ust. 1 – Brak opodatkowania – Pojęcie „podmiotu prawa publicznego” – Spółka akcyjna, do której należy świadczenie usług w dziedzinie planowania i zarządzania służbą zdrowia regionu autonomicznego Azory – Określenie zasad świadczenia tych usług, w tym wynagrodzenia za nie, w umowach programowych zawartych pomiędzy tą spółką a wspomnianym regionem.#Sprawa C-174/14.
judgment · PL · 25 June 2015
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Conclusie van advocaat-generaal N. Jääskinen van 25 juni 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA tegen Fazenda Pública.#Verzoek van de Supremo Tribunal Administrativo om een prejudiciële beslissing.#Prejudiciële verwijzing – Belasting over de toegevoegde waarde – Richtlijn 2006/112/EG – Artikel 13, lid 1 – Behandeling als niet-belastingplichtige – Begrip ‚publiekrechtelijk lichaam’ – Naamloze vennootschap belast met het verrichten van diensten op het gebied van de planning en het beheer van de gezondheidsdiensten in de autonome regio Azoren – Bepaling van de modaliteiten van deze diensten, met inbegrip van de betaling hiervoor, in tussen die vennootschap en die regio gesloten programmaovereenkomsten.#Zaak C-174/14.
judgment · NL · 25 June 2015
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Konklużjonijiet tal-Avukat Ġenerali N. Jääskinen, ippreżentati fil-25 ta’ Ġunju 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA vs Fazenda Pública.#Talba għal deċiżjoni preliminari imressqa minn Supremo Tribunal Administrativo.#Rinviju għal deċiżjoni preliminari – Taxxa fuq il-valur miżjud – Direttiva 2006/112/KE – Artikolu 13(1) – Nuqqas ta’ ssuġġettar – Kunċett ta’ ‘korp irregolat bid-dritt pubbliku’ – Kumpannija pubblika ta’ responsabbiltà limitata responsabbli mill-provvista ta’ servizzi fil-qasam tal-ippjanar u tal-amministrazzjoni ta’ servizz tas-saħħa tar-reġjun awtonomu ta’ Açores – Determinazzjoni tal-modalitajiet ta’ dawn is-servizzi, inkluż ir-remunerazzjoni tagħhom, f’kuntratti-qafas konklużi bejn din il-kumpannija u dan ir-reġjun.#Kawża C-174/14.
judgment · MT · 25 June 2015
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Conclusioni dell’avvocato generale N. Jääskinen, presentate il 25 giugno 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA contro Fazenda Pública.#Domanda di pronuncia pregiudiziale proposta dal Supremo Tribunal Administrativo.#Rinvio pregiudiziale – Imposta sul valore aggiunto – Direttiva 2006/112/CE – Articolo 13, paragrafo 1 – Non assoggettamento all’imposta – Nozione di “ente di diritto pubblico” – Società per azioni incaricata della fornitura di servizi in materia di programmazione e di gestione del servizio sanitario della regione autonoma delle Azzorre – Determinazione delle modalità di tali servizi, ivi compresa la loro retribuzione, in alcuni contratti programma stipulati tra detta società e la stessa regione.#Causa C-174/14.
judgment · IT · 25 June 2015
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Заключение на генералния адвокат N. Jääskinen, представено на 25 юни 2015 г.#Saudaçor — Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA срещу Fazenda Pública.#Преюдициално запитване, отправено от Supremo Tribunal Administrativo.#Преюдициално запитване — Данък върху добавената стойност — Директива 2006/112/ЕО — Член 13, параграф 1 — Третиране като данъчно незадължени лица — Понятие за „публичноправни субекти“ — Акционерно дружество, на което е възложена доставката на услуги по планиране и управление на здравеопазването в Азорски автономен регион — Определяне на правилата, съобразно които се извършват тези услуги, включително начина на тяхното заплащане, в програмни договори, сключени между дружеството и региона.#Дело C-174/14.
judgment · BG · 25 June 2015
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Opinion of Advocate General Jääskinen delivered on 25 June 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 13(1) — Treatment as a non-taxable person — Concept of ‘body governed by public law’ — Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores — Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region.#Case C-174/14.
judgment · EN · 25 June 2015
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CC0174
- Open data entity: http://publications.europa.eu/resource/cellar/01541675-1b36-11e5-a342-01aa75ed71a1
- eurlex · 62014CC0174 · source updated 25 June 2015