Opinion of Advocate General Jääskinen delivered on 30 June 2015.#Gmina Wrocław v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU.#Case C-276/14.

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Official report CELEX 62014CC0276 from European Union at Court of Justice of the European Union. Dated 30 June 2015. Status: decided.

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Advocate General’s Opinion - 30 June 2015#Gmina Wrocław#Case C-276/14#Advocate General: Jääskinen

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Advocate General’s Opinion - 30 June 2015#Gmina Wrocław#Case C-276/14#Advocate General: Jääskinen
judgment · GA · 30 June 2015
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Conclusiones del Abogado General Sr. N. Jääskinen, presentadas el 30 de junio de 2015.#Gmina Wrocław contra Minister Finansów.#Petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny.#Procedimiento prejudicial — Impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 9, apartado 1 — Artículo 13, apartado 1 — Sujetos pasivos — Interpretación de los términos “con carácter independiente” — Organismo municipal — Actividades económicas ejercidas por una entidad organizativa municipal en calidad distinta de la de autoridad pública — Posibilidad de calificar a esa entidad como “sujeto pasivo” en el sentido de las disposiciones de la Directiva 2006/112 — Artículos 4 TUE, apartado 2, y 5 TUE, apartado 3.#Asunto C-276/14.
judgment · ES · 30 June 2015
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Conclusions de l'avocat général M. N. Jääskinen, présentées le 30 juin 2015.#Gmina Wrocław contre Minister Finansów.#Demande de décision préjudicielle, introduite par le Naczelny Sąd Administracyjny.#Renvoi préjudiciel – Taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 9, paragraphe 1 – Article 13, paragraphe 1 – Assujettis – Interprétation des termes ‘d’une façon indépendante’ – Organisme communal – Activités économiques accomplies par une entité organisationnelle communale en une qualité autre que celle d’autorité publique – Possibilité de qualifier une telle entité d’‘assujetti’ au sens des dispositions de la directive 2006/112 – Articles 4, paragraphe 2, et 5, paragraphe 3, TUE.#Affaire C-276/14.
judgment · FR · 30 June 2015
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Návrhy prednesené 30. júna 2015 – generálny advokát N. Jääskinen.#Gmina Wrocław proti Minister Finansów.#Návrh na začatie prejudiciálneho konania, ktorý podal Naczelny Sąd Administracyjny.#Návrh na začatie prejudiciálneho konania – Daň z pridanej hodnoty – Smernica 2006/112/ES – Článok 9 ods. 1 – Článok 13 ods. 1 – Zdaniteľné osoby – Výklad pojmu ‚nezávisle‘ – Obecný subjekt – Ekonomické činnosti vykonávané obecnou organizačnou jednotkou inak ako v postavení orgánu verejnej moci – Možnosť považovať takúto jednotku za ‚zdaniteľnú osobu‘ v zmysle ustanovení smernice 2006/112 – Článok 4 ods. 2 a článok 5 ods. 3 ZEÚ.#Vec C-276/14.
judgment · SK · 30 June 2015
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Schlussanträge des Generalanwalts N. Jääskinen vom 30. Juni 2015.#Gmina Wrocław gegen Minister Finansów.#Vorabentscheidungsersuchen des Naczelny Sąd Administracyjny.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 9 Abs. 1 – Art. 13 Abs. 1 – Steuerpflichtige – Auslegung des Begriffs ,selbständigʻ – Einrichtung einer Gemeinde – Wirtschaftliche Tätigkeiten einer Organisationseinheit der Gemeinde, die ihr nicht im Rahmen der öffentlichen Gewalt obliegen – Möglichkeit, eine solche Einheit als steuerpflichtig im Sinne der Richtlinie 2006/112 anzusehen – Art. 4 Abs. 2 und Art. 5 Abs. 3 EUV.#Rechtssache C-276/14.
judgment · DE · 30 June 2015
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Ģenerāladvokāta N. Jēskinena [N. Jääskinen] secinājumi, sniegti 2015. gada 30. jūnijā.#Gmina Wrocław pret Minister Finansów.#Naczelny Sąd Administracyjny lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pievienotās vērtības nodoklis – Direktīva 2006/112/EK – 9. panta 1. punkts – 13. panta 1. punkts – Nodokļu maksātāji – Vārda “patstāvīgi” interpretācija – Pašvaldības organizācija – Saimnieciskas darbības, kurās pašvaldības organizatoriska vienība iesaistās, būdama citā statusā, kas nav valsts iestādes statuss – Iespēja šādu vienību kvalificēt par “nodokļa maksātāju” Direktīvas 2006/112 tiesību normu izpratnē – LES 4. panta 2. punkts un 5. panta 3. punkts.#Lieta C-276/14.
judgment · LV · 30 June 2015
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Generalinio advokato N. Jääskinen išvada, pateikta 2015 m. birželio 30 d.#Gmina Wrocław prieš Minister Finansów.#Naczelny Sąd Administracyjny prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pridėtinės vertės mokestis – Direktyva 2006/112/EB – 9 straipsnio 1 dalis – 13 straipsnio 1 dalis – Apmokestinamieji asmenys – Sąvokos „savarankiškai“ aiškinimas – Savivaldybės įstaiga – Savivaldybės organizacinio vieneto, veikiančio ne kaip viešosios valdžios institucija, vykdoma ekonominė veikla – Galimybė laikyti tokį vienetą apmokestinamuoju asmeniu, kaip tai suprantama pagal Direktyvos 2006/112 nuostatas – ESS 4 straipsnio 2 dalis ir 5 straipsnio 3 dalis.#Byla C-276/14.
judgment · LT · 30 June 2015
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Julkisasiamies N. Jääskisen ratkaisuehdotus 30.6.2015.#Gmina Wrocław vastaan Minister Finansów.#Naczelny Sąd Administracyjnyn esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 9 artiklan 1 kohta – 13 artiklan 1 kohta – Verovelvolliset – Toiminnan itsenäisen harjoittamisen käsitteen tulkinta – Kunnan tiettyä tarkoitusta varten perustama elin – Liiketoiminta, jota kunnan organisatorinen yksikkö harjoittaa muussa kuin viranomaisen ominaisuudessa – Mahdollisuus pitää tällaista yksikköä direktiivin 2006/112 säännöksissä tarkoitettuna arvonlisäverovelvollisena – SEU 4 artiklan 2 kohta ja SEU 5 artiklan 3 kohta.#Asia C-276/14.
judgment · FI · 30 June 2015
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Sklepni predlogi generalnega pravobranilca N. Jääskinena, predstavljeni 30. junija 2015.#Gmina Wrocław proti Minister Finansów.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Naczelny Sąd Administracyjny.#Predhodno odločanje – Davek na dodano vrednost – Direktiva 2006/112/ES – Člen 9(1) – Člen 13(1) – Davčni zavezanci – Razlaga izraza ‚neodvisno‘ – Občinski subjekt – Ekonomske dejavnosti, ki jih organizacijska enota občine ne opravlja kot državni organ – Možnost opredelitve take enote za ,davčnega zavezanca‘ v smislu določb Direktive 2006/112 – Člena 4(2) PEU in 5(3) PEU.#Zadeva C-276/14.
judgment · SL · 30 June 2015
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Kohtujurist Jääskinen, 30.6.2015 ettepanek.#Gmina Wrocław versus Minister Finansów.#Eelotsusetaotlus, mille on esitanud Naczelny Sąd Administracyjny.#Eelotsusetaotlus – Käibemaks – Direktiiv 2006/112/EÜ – Artikli 9 lõige 1 – Artikli 13 lõige 1 – Maksukohustuslased – Mõiste „sõltumatult” tõlgendamine – Kohaliku omavalitsuse asutus – Muu kui ametivõimuna tegutseva valla struktuuriüksuse majandustegevus – Võimalus kvalifitseerida niisugune üksus „maksukohustuslaseks” direktiivi 2006/112 sätete tähenduses – ELL artikli 4 lõige 2 ja artikli 5 lõige 3.#Kohtuasi C-276/14.
judgment · ET · 30 June 2015
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Προτάσεις του γενικού εισαγγελέα N. Jääskinen της 30ής Ιουνίου 2015.#Gmina Wrocław κατά Minister Finansów.#Αίτηση του Naczelny Sąd Administracyjny για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — Φόρος προστιθεμένης αξίας — Οδηγία 2006/112/ΕΚ — Άρθρο 9, παράγραφος 1 — Άρθρο 13, παράγραφος 1 — Υποκείμενοι στον φόρο — Ερμηνεία της φράσεως “κατά τρόπο ανεξάρτητο” — Δημοτικός φορέας — Οικονομικές δραστηριότητες ασκούμενες από οργανωτική μονάδα ενός δήμου εκτός του πλαισίου ασκήσεως δημόσιας εξουσίας — Δυνατότητα χαρακτηρισμού μιας τέτοιας μονάδας ως “υποκείμενης στον φόρο” κατά την έννοια των διατάξεων της οδηγίας 2006/112 — Άρθρα 4, παράγραφος 2, και 5, παράγραφος 3, ΣΕΕ.#Υπόθεση C-276/14.
judgment · EL · 30 June 2015
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Forslag til afgørelse fra generaladvokat N. Jääskinen fremsat den 30. juni 2015.#Gmina Wrocław mod Minister Finansów.#Anmodning om præjudiciel afgørelse indgivet af Naczelny Sąd Administracyjny.#Præjudiciel forelæggelse – merværdiafgift – direktiv 2006/112/EF – artikel 9, stk. 1 – artikel 13, stk. 1 – afgiftspligtige personer – fortolkning af ordet »selvstændigt« – kommunalt organ – økonomisk virksomhed, der udøves af en organisatorisk enhed under en kommune i en anden egenskab end offentlig myndighed – mulighed for at anse en sådan enhed for »afgiftspligtig person« som omhandlet i bestemmelserne i direktiv 2006/112 – artikel 4, stk. 2, TEU og artikel 5, stk. 3, TEU.#Sag C-276/14.
judgment · DA · 30 June 2015
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N. Jääskinen főtanácsnok indítványa, az ismertetés napja: 2015. június 30.#Gmina Wrocław kontra Minister Finansów.#A Naczelny Sąd Administracyjny (Lengyelország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Hozzáadottérték‑adó – 2006/112/EK irányelv – A 9. cikk (1) bekezdése – A 13. cikk (1) bekezdése – Adóalanyok – Az »önállóan« kifejezés értelmezése – Önkormányzati szervezet – Önkormányzati szervezeti egység által nem hatóságként folytatott gazdasági tevékenységek – Az ilyen szervezeti egység 2006/112 irányelv rendelkezései értelmében vett »adóalanyként« történő minősítésének lehetősége – Az EUSZ 4. cikk (2) bekezdése és az EUSZ 5. cikk (3) bekezdése.#C-276/14. sz. ügy.
judgment · HU · 30 June 2015
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Förslag till avgörande av generaladvokat N. Jääskinen föredraget den 30 juni 2015.#Gmina Wrocław mot Minister Finansów.#Begäran om förhandsavgörande från Naczelny Sąd Administracyjny.#Begäran om förhandsavgörande – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 9.1 – Artikel 13.1 – Beskattningsbara personer – Tolkning av begreppet ’självständigt’ – Kommunalt organ – Ekonomisk verksamhet som bedrivs av en kommunal organisationsenhet i en annan egenskap än som offentlig myndighet – Möjlighet att kvalificera en sådan enhet som beskattningsbar person i den mening som avses i bestämmelserna i direktiv 2006/112 – Artiklarna 4.2 FEU och 5.3 FEU.#Mål C-276/14.
judgment · SV · 30 June 2015
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Conclusões do advogado-geral N. Jääskinen apresentadas em 30 de junho de 2015.#Gmina Wrocław contra Minister Finansów.#Pedido de decisão prejudicial apresentado pelo Naczelny Sąd Administracyjny.#Reenvio prejudicial — Imposto sobre o valor acrescentado — Diretiva 2006/112/CE — Artigo 9.°, n.° 1 — Artigo 13.°, n.° 1 — Sujeitos passivos — Interpretação da expressão ‘de modo independente’ — Organismo municipal — Atividades económicas desenvolvidas por uma entidade organizacional municipal numa qualidade diferente da de autoridade pública — Possibilidade de qualificar essa entidade de ‘sujeito passivo’ na aceção das disposições da Diretiva 2006/112 — Artigos 4.°, n.° 2, e 5.°, n.° 3, TUE.#Processo C-276/14.
judgment · PT · 30 June 2015
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Concluziile avocatului general N. Jääskinen prezentate la 30 iunie 2015.#Gmina Wrocław împotriva Minister Finansów.#Cerere de decizie preliminară formulată de Naczelny Sąd Administracyjny.#Trimitere preliminară – Taxa pe valoarea adăugată – Directiva 2006/112/CE – Articolul 9 alineatul (1) – Articolul 13 alineatul (1) – Persoane impozabile – Interpretarea termenilor «în mod independent» – Organism al unei municipalități – Activități economice în care o unitate organizațională a unei municipalități se angajează într‑o altă calitate decât cea de autoritate publică – Posibilitatea de a califica o astfel de unitate drept «persoană impozabilă» în sensul dispozițiilor din Directiva 2006/112 – Articolul 4 alineatul (2) și articolul 5 alineatul (3) TUE.#Cauza C-276/14.
judgment · RO · 30 June 2015
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Opinia rzecznika generalnego N. Jääskinena przedstawiona w dniu 30 czerwca 2015 r.#Gmina Wrocław przeciwko Ministrowi Finansów.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Naczelny Sąd Administracyjny.#Odesłanie prejudycjalne – Podatek od wartości dodanej – Dyrektywa 2006/112/WE – Artykuł 9 ust. 1 – Artykuł 13 ust. 1 – Podatnicy – Interpretacja określenia „samodzielnie” – Podmiot gminny – Działalność gospodarcza prowadzona przez gminną jednostkę organizacyjną w charakterze innym niż jako organ władzy publicznej – Możliwość uznania takiej jednostki za „podatnika” w rozumieniu przepisów dyrektywy 2006/112 – Artykuł 4 ust. 2 TUE i art. 5 ust. 3 TUE.#Sprawa C-276/14.
judgment · PL · 30 June 2015
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Konklużjonijiet tal-Avukat Ġenerali N. Jääskinen, ippreżentati fit-30 ta’ Ġunju 2015.#Gmina Wrocław vs Minister Finansów.#Talba għal deċiżjoni preliminari mressqa min-Naczelny Sąd Administracyjny.#Rinviju għal deċiżjoni preliminari – Taxxa fuq il-valur miżjud – Direttiva 2006/112/KE – Artikolu 9(1) – Artikolu 13(1) – Persuni taxxabbli – Interpretazzjoni tal-kliem ‘b’mod indipendenti’ – Organu komunali – Attivitajiet ekonomiċi mwettqa minn entità organizzattiva komunali fi kwalità barra minn dik ta’ awtorità pubblika – Possibbiltà li din l-entità tiġi kklassifikata bħala ‘persuna taxxabbli’ fis-sens tad-dispożizzjonijiet tad-Direttiva 2006/112 – Artikoli 4(2) u 5(3) TUE.#Kawża C-276/14.
judgment · MT · 30 June 2015
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Conclusie van advocaat-generaal N. Jääskinen van 30 juni 2015.#Gmina Wrocław tegen Minister Finansów.#Verzoek van de Naczelny Sąd Administracyjny om een prejudiciële beslissing.#Prejudiciële verwijzing – Belasting over de toegevoegde waarde – Richtlijn 2006/112/EG – Artikel 9, lid 1 – Artikel 13, lid 1 – Belastingplichtigen – Uitlegging van het begrip ,zelfstandig’ – Gemeentelijk orgaan – Economische activiteiten die een gemeentelijke organisatorische eenheid niet als overheid verricht – Mogelijkheid om een dergelijke eenheid als ,belastingplichtige’ in de zin van de bepalingen van richtlijn 2006/112 te beschouwen – Artikelen 4, lid 2, VEU en 5, lid 3, VEU.#Zaak C-276/14.
judgment · NL · 30 June 2015
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Stanovisko generálního advokáta N. Jääskinena přednesené dne 30. června 2015.#Gmina Wrocław v. Minister Finansów.#Žádost o rozhodnutí o předběžné otázce podaná Naczelny Sąd Administracyjny.#Řízení o předběžné otázce – Daň z přidané hodnoty – Směrnice 2006/112/ES – Článek 9 odst. 1 – Článek 13 odst. 1 – Osoby povinné k dani – Výklad výrazu ,samostatně‘ – Organizace obce – Ekonomické činnosti, při nichž organizační složka obce nevystupuje jako orgán veřejné moci – Možnost považovat takovou organizační složku za ,osobu povinnou k dani‘ ve smyslu ustanovení směrnice 2006/112 – Článek 4 odst. 2 a čl. 5 odst. 3 SEU.#Věc C-276/14.
judgment · CS · 30 June 2015
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Заключение на генералния адвокат N. Jääskinen, представено на 30 юни 2015 г.#Gmina Wrocław срещу Minister Finansów.#Преюдициално запитване, отправено от Naczelny Sąd Administracyjny.#Преюдициално запитване — Данък върху добавената стойност — Директива 2006/112/ЕО — Член 9, параграф 1 — Член 13, параграф 1 — Данъчнозадължени лица — Тълкуване на понятието „независима“ — Общински субект — Икономическа дейност, която организационно звено на общината извършва в качество, различно от това на орган на публична власт — Възможност такова звено да се смята за „данъчнозадължено лице“ по смисъла на разпоредбите на Директива 2006/112 — Член 4, параграф 2 и член 5, параграф 3 ДЕС.#Дело C-276/14.
judgment · BG · 30 June 2015
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Mišljenje nezavisnog odvjetnika N. Jääskinena od 30. lipnja 2015.#Gmina Wrocław protiv Minister Finansów.#Zahtjev za prethodnu odluku koji je uputio Naczelny Sąd Administracyjny.#Prethodni postupak – Porez na dodanu vrijednost – Direktiva 2006/112/EZ – Članak 9. stavak 1. – Članak 13. stavak 1. – Porezni obveznici – Tumačenje formulacije ,samostalno’ – Općinsko tijelo – Gospodarske aktivnosti koje provodi općinsko organizacijsko tijelo u svojstvu koje je različito od onog tijela javne vlasti – Mogućnost da se takvo tijelo kvalificira kao ,porezni obveznik’ u smislu odredbi Direktive 2006/112 – Članak 4. stavak 2. i članak 5. stavak 3. UEU‑a.#Predmet C-276/14.
judgment · HR · 30 June 2015
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Conclusioni dell’avvocato generale N. Jääskinen, presentate il 30 giugno 2015.#Gmina Wrocław contro Minister Finansów.#Domanda di pronuncia pregiudiziale proposta dal Naczelny Sąd Administracyjny.#Rinvio pregiudiziale – Imposta sul valore aggiunto – Direttiva 2006/112/CE – Articolo 9, paragrafo 1 – Articolo 13, paragrafo 1 – Soggetti passivi – Interpretazione dei termini “in modo indipendente” – Ente comunale – Attività economiche svolte da un’unità organizzativa di un comune in veste diversa da quella di pubblica autorità – Possibilità di qualificare una siffatta unità come “soggetto passivo” ai sensi delle disposizioni della direttiva 2006/112 – Articoli 4, paragrafo 2, e 5, paragrafo 3, TUE.#Causa C-276/14.
judgment · IT · 30 June 2015
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Opinion of Advocate General Jääskinen delivered on 30 June 2015.#Gmina Wrocław v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU.#Case C-276/14.
judgment · EN · 30 June 2015
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CC0276
Open data entity: http://publications.europa.eu/resource/cellar/51c43d2d-1f2e-11e5-a342-01aa75ed71a1
eurlex · 62014CC0276 · source updated 30 June 2015