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• KOMISSION TIEDONANTO EUROOPAN PARLAMENTILLE, NEUVOSTOLLE JA EUROOPAN TALOUS- JA SOSIAALIKOMITEALLE Sisämarkkinoiden vahvistaminen poistamalla henkilöautojen rajatylittäviä veroesteitä

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• A BIZOTTSÁG KÖZLEMÉNYE AZ EURÓPAI PARLAMENTNEK, A TANÁCSNAK ÉS AZ EURÓPAI GAZDASÁGI ÉS SZOCIÁLIS BIZOTTSÁGNAK A belső piac megerősítése a személygépkocsikra vonatkozó, határokon átnyúló adózási akadályok eltávolítása útján

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• COMUNICAZIONE DELLA COMMISSIONE AL PARLAMENTO EUROPEO, AL CONSIGLIO E AL COMITATO ECONOMICO E SOCIALE EUROPEO Rafforzare il mercato unico rimuovendo gli ostacoli fiscali transfrontalieri per le autovetture

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• ΑΝΑΚΟΙΝΩΣΗ ΤΗΣ ΕΠΙΤΡΟΠΗΣ ΠΡΟΣ ΤΟ ΕΥΡΩΠΑΪΚΟ ΚΟΙΝΟΒΟΥΛΙΟ, ΤΟ ΣΥΜΒΟΥΛΙΟ ΚΑΙ ΤΗΝ ΕΥΡΩΠΑΪΚΗ ΟΙΚΟΝΟΜΙΚΗ ΚΑΙ ΚΟΙΝΩΝΙΚΗ ΕΠΙΤΡΟΠΗ Ενίσχυση της Ενιαίας αγοράς με την κατάργηση των διασυνοριακών φορολογικών εμποδίων για τα επιβατικά αυτοκίνητα

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• OZNÁMENIE KOMISIE EURÓPSKEMU PARLAMENTU, RADE A HOSPODÁRSKEMU A SOCIÁLNEMU VÝBORU Posilniť jednotný trh odstránením cezhraničných daňových prekážok pre osobné automobily

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• MEDDELANDE FRÅN KOMMISSIONEN TILL EUROPAPARLAMENTET, RÅDET OCH EUROPEISKA EKONOMISKA OCH SOCIALA KOMMITTÉN Att stärka den inre marknaden genom att undanröja gränsöverskridande skattehinder för personbilar

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• KOMISJONI TEATIS EUROOPA PARLAMENDILE, NÕUKOGULE NING EUROOPA MAJANDUS- JA SOTSIAALKOMITEELE Ühtse turu tugevdamine sõiduautode piiriüleste maksutõkete kõrvaldamise abil

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• MEDEDELING VAN DE COMMISSIE AAN HET EUROPEES PARLEMENT, DE RAAD EN HET EUROPEES ECONOMISCH EN SOCIAAL COMITÉ Versterking van de eengemaakte markt door het wegwerken van grensoverschrijdende fiscale obstakels voor personenauto´s

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• KOMISIJOS KOMUNIKATAS EUROPOS PARLAMENTUI, TARYBAI IR EUROPOS EKONOMIKOS IR SOCIALINIŲ REIKALŲ KOMITETUI Bendrosios rinkos stiprinimas šalinant su lengvaisiais automobiliais susijusias tarpvalstybines mokestines kliūtis

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• SPOROČILO KOMISIJE EVROPSKEMU PARLAMENTU, SVETU IN EVROPSKEMU EKONOMSKO-SOCIALNEMU ODBORU Krepitev enotnega trga z odpravo čezmejnih davčnih ovir za osebna vozila

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• KOMUNIKAT KOMISJI DO PARLAMENTU EUROPEJSKIEGO, RADY I EUROPEJSKIEGO KOMITETU EKONOMICZNO-SPOŁECZNEGO Wzmocnienie jednolitego rynku poprzez eliminowanie transgranicznych przeszkód podatkowych w odniesieniu do samochodów osobowych

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• KOMISIJAS PAZIŅOJUMS EIROPAS PARLAMENTAM, PADOMEI UN EIROPAS EKONOMIKAS UN SOCIĀLO LIETU KOMITEJAI Likvidēti pārrobežu nodokļu šķēršļi vieglajiem automobiļiem – stiprāks vienotais tirgus

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• MEDDELELSE FRA KOMMISSIONEN TIL EUROPA-PARLAMENTET, RÅDET OG DET EUROPÆISKE ØKONOMISKE OG SOCIALE UDVALG Styrkelse af det indre marked ved at fjerne afgiftsbarrierer ved grænserne for personbiler

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• СЪОБЩЕНИЕ НА КОМИСИЯТА ДО ЕВРОПЕЙСКИЯ ПАРЛАМЕНТ, СЪВЕТА И ЕВРОПЕЙСКИЯ ИКОНОМИЧЕСКИ И СОЦИАЛЕН КОМИТЕТ Укрепване на единния пазар чрез премахване на трансграничните данъчни пречки за леки автомобили

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• COMUNICAÇÃO DA COMISSÃO AO PARLAMENTO EUROPEU, AO CONSELHO E AO COMITÉ ECONÓMICO E SOCIAL EUROPEU Reforçar o mercado único graças à eliminação dos obstáculos fiscais transfronteiriços para automóveis de passageiros

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• SDĚLENÍ KOMISE EVROPSKÉMU PARLAMENTU, RADĚ A EVROPSKÉMU HOSPODÁŘSKÉMU A SOCIÁLNÍMU VÝBORU Posílení jednotného trhu odstraněním přeshraničních daňových překážek pro osobní automobily

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• MITTEILUNG DER KOMMISSION AN DAS EUROPÄISCHE PARLAMENT, DEN RAT UND DEN EUROPÄISCHEN WIRTSCHAFTS- UND SOZIALAUSSCHUSS Stärkung des Binnenmarkts durch die Beseitigung grenzüberschreitender steuerlicher Hindernisse in Bezug auf Personenkraftwagen

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

  preparatory · 14 December 2012 · COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE Strengthening the Single Market by removing cross-border tax obstacles for passenger cars

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• Rješenje Suda (četvrto vijeće) od 2012. prosinac 13.#Danilo Debiasi protiv Agenzia delle Entrate Ufficio di Parma.#Zahtjev za prethodnu odluku podnesena po Commissione tributaria provinciale di Parma.#Predmet C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Unionin tuomioistuimen määräys (neljäs jaosto) 13.12.2012.#Danilo Debiasi vastaan Agenzia delle Entrate Ufficio di Parma.#Ennakkoratkaisupyyntö – Commissione tributaria provinciale di Parma – Jäsenvaltioiden liikevaihtoverolainsäädännön yhdenmukaistamisesta – yhteinen arvonlisäverojärjestelmä: yhdenmukainen määräytymisperuste – 17.5.1977 annetun kuudennen neuvoston direktiivin 77/388/ETY (EYVL L 145, s. 1) 17 artiklan 2 kohdan a alakohdan tulkinta – Ostoihin sisältyvän veron vähentäminen – Verosta vapautettua toimintaa harjoittavat julkiset ja yksityiset terveydenhoidon yksiköt – Kansallinen lainsäädäntö, jolla suljetaan pois mahdollisuus vähentää verosta vapautetussa toiminnassa käytettyjen tavaroiden tai palvelujen ostoihin kohdistuva vero.#Unionin tuomioistuimen työjärjestyksen 53 artiklan 2 kohta ja 94 artikla – Tutkittavaksi ottamisen edellytysten selvä puuttuminen – Työjärjestyksen 99 artikla – Vastaus, josta ei ole vähäisintäkään perusteltua epäilystä – Verotus – Arvonlisävero – Kuudennen arvonlisäverodirektiivin 17 artiklan 2 kohdan a alakohta – Ostoihin sisältyvän veron vähentäminen – Verosta vapautettua toimintaa harjoittavat julkiset ja yksityiset terveydenhoidon yksiköt – Kansallinen lainsäädäntö, jolla suljetaan pois mahdollisuus vähentää verosta vapautetussa toiminnassa käytettyjen tavaroiden tai palvelujen ostoihin kohdistuva vero – Vähennyksen suhdeluku.#Asia C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Διάταξη του Δικαστηρίου (τέταρτο τμήμα) της 13ης Δεκεμβρίου 2012.#Danilo Debiasi κατά Agenzia delle Entrate — Ufficio di Parma.#Αίτηση προδικαστικής αποφάσεως — Commissione tributaria provinciale di Parma — Ερμηνεία του άρθρου 17, παράγραφος 2, στοιχείο α΄, της έκτης οδηγίας 77/388/ΕΟΚ του Συμβουλίου, της 17ης Μαΐου 1977, περί εναρμονίσεως των νομοθεσιών των κρατών μελών, των σχετικών με τους φόρους κύκλου εργασιών — Κοινό σύστημα φόρου προστιθεμένης αξίας: ομοιόμορφη φορολογική βάση (ΕΕ ειδ. έκδ. 09/001, σ. 49) — Έκπτωση του φόρου επί των εισροών — Δημόσιοι ή ιδιωτικοί υγειονομικοί φορείς που ασκούν δραστηριότητα απαλλασσόμενη του φόρου — Εθνική νομοθεσία αποκλείουσα την έκπτωση του φόρου για την αγορά αγαθών ή υπηρεσιών που χρησιμοποιούνται στο πλαίσιο των εν λόγω απαλλασσομένων του φόρου δραστηριοτήτων.#Άρθρα 53, παράγραφος 2, και 94 του Κανονισμού Διαδικασίας του Δικαστηρίου — Προδήλως απαράδεκτο — Άρθρο 99 του Κανονισμού Διαδικασίας — Απάντηση ως προς την οποία δεν υπάρχει εύλογη αμφιβολία — Φορολογία — ΦΠΑ — Άρθρο 17, παράγραφος 2, στοιχείο α΄, της έκτης οδηγίας ΦΠΑ — Έκπτωση του φόρου επί των εισροών — Δημόσιοι ή ιδιωτικοί υγειονομικοί φορείς που ασκούν δραστηριότητα απαλλασσόμενη του φόρου — Εθνική νομοθεσία αποκλείουσα την έκπτωση του φόρου για την αγορά αγαθών ή υπηρεσιών που χρησιμοποιούνται στο πλαίσιο των απαλλασσομένων του φόρου δραστηριοτήτων — Αναλογία εκπτώσεως.#Υπόθεση C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Euroopa Kohtu määrus (neljas koda), 13.12.2012.#Danilo Debiasi versus Agenzia delle Entrate Ufficio di Parma.#Eelotsusetaotlus, mille on esitanud Commissione tributaria provinciale di Parma.#Euroopa Kohtu kodukorra artikli 53 lõige 2 ja artikkel 94 – Ilmselge vastuvõetamatus – Kodukorra artikkel 99 – Vastus, mis on väljaspool põhjendatud kahtlust – Maksustamine – Käibemaks – Kuuenda käibemaksudirektiivi artikli 17 lõike 2 punkt a – Sisendkäibemaksu mahaarvamine – Avalikud ja eraõiguslikud tervishoiuasutused, mille tegevus on maksust vabastatud – Siseriiklikud õigusnormid, mis välistavad maksust vabastatud tegevuseks kasutatavate kaupade ja teenuste ostmisega seotud maksu mahaarvamise – Mahaarvatav osa.#Kohtuasi C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Auto del Tribunal de Justicia (Sala Cuarta) de 13 de diciembre de 2012.#Danilo Debiasi contra Agenzia delle Entrate Ufficio di Parma.#Petición de decisión prejudicial — Commissione tributaria provinciale di Parma — Interpretación del artículo 17, apartado 2, letra a), de la Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, Sexta Directiva en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios — Sistema común del impuesto sobre el valor añadido: base imponible uniforme (DO L 145, p. 1; EE 09/01, p. 54) — Deducción del impuesto soportado — Estructuras sanitarias públicas o privadas que ejercen una actividad exenta — Legislación nacional que excluye la deducción del impuesto correspondiente a la adquisición de bienes o servicios utilizados en dichas actividades exentas.#Artículos 53, apartado 2, y 94 del Reglamento de Procedimiento del Tribunal de Justicia — Inadmisibilidad manifiesta — Artículo 99 del Reglamento de Procedimiento — Respuesta que no suscita ninguna duda razonable — Fiscalidad — IVA — Artículo 17, apartado 2, letra a), de la Sexta Directiva IVA — Deducción del impuesto soportado — Estructuras sanitarias públicas o privadas que ejercen una actividad exenta — Legislación nacional que excluye la deducción del impuesto correspondiente a la adquisición de bienes o servicios utilizados en las actividades exentas — Prorrata de deducción.#Asunto C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• A Bíróság (negyedik tanács) 2012. december 13‑i végzése.#Danilo Debiasi kontra Agenzia delle Entrate Ufficio di Parma.#Előzetes döntéshozatal iránti kérelem – Commissione tributaria provinciale di Parma – A tagállamok forgalmi adóra vonatkozó jogszabályainak összehangolásáról – közös hozzáadottértékadó‑rendszer: egységes adóalap‑megállapításról szóló, 1977. május 17‑i 77/388/EGK hatodik tanácsi irányelv (HL L 145., 1. o.; magyar nyelvű különkiadás 9. fejezet, 1. kötet, 23. o.) 17. cikke (2) bekezdése a) pontjának értelmezése – Az előzetesen felszámított adó levonása – Adómentes tevékenységet folytató állami vagy magán egészségügyi struktúrák – Nemzeti szabályozás, amely kizárja az említett adómentes tevékenységek végzéséhez beszerzett termékek vagy szolgáltatások tekintetében előzetesen felszámított adó levonását.#A Bíróság eljárási szabályzata 53. cikkének (2) bekezdése és 94. cikke – Nyilvánvaló elfogadhatatlanság – Az eljárási szabályzat 99. cikke – Semmilyen ésszerű kétségnek teret nem engedő válasz – Adózás – Héa – A hatodik héairányelv 17. cikke (2) bekezdésének a) pontja – Az előzetesen felszámított adó levonása – Adómentes tevékenységet folytató állami vagy magán egészségügyi struktúrák – Nemzeti szabályozás, amely kizárja az adómentes tevékenységek végzéséhez beszerzett termékek vagy szolgáltatások tekintetében előzetesen felszámított adó levonását – Levonási hányad.#C‑560/11. sz. ügy.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Tiesas (ceturtā palāta) 2012. gada 13. decembra rīkojums.#Danilo Debiasi pret Agenzia delle Entrate Ufficio di Parma.#Lūgums sniegt prejudiciālu nolēmumu – Commissione tributaria provinciale di Parma – Padomes 1977. gada 17. maija Sestās direktīvas 77/388/EEK par to, kā saskaņojami dalībvalstu tiesību akti par apgrozījuma nodokļiem – Kopēja pievienotās vērtības nodokļu sistēma: vienota aprēķinu bāze (OV L 145, 1. lpp.), 17. panta 2. punkta a) apakšpunkta interpretācija – Priekšnodokļa atskaitīšana – Valsts vai privātie sanitārie dienesti, kas veic no nodokļa atbrīvotu darbību – Valsts tiesību akti, kuros ir izslēgta nodokļa atskaitīšana par tādu preču vai pakalpojumu iegādi, kas tiek izmantoti minēto no nodokļa atbrīvoto darbību veikšanai.#Tiesas reglamenta 53. panta 2. punkts un 94. pants – Acīmredzama nepieņemamība – Reglamenta 99. pants – Atbilde, kas nerada nekādas pamatotas šaubas – Nodokļi – PVN – Sestās PVN direktīvas 17. panta 2. punkta a) apakšpunkts – Priekšnodokļa atskaitīšana – Valsts vai privātie sanitārie dienesti, kas veic no nodokļa atbrīvotu darbību – Valsts tiesību akti, kuros ir izslēgta nodokļa atskaitīšana par tādu preču vai pakalpojumu iegādi, kas tiek izmantoti no nodokļa atbrīvotu darbību veikšanai – Atskaitāmā daļa.#Lieta C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Ordonanța Curții (Camera a patra) din 13 decembrie 2012.#Danilo Debiasi împotriva Agenzia delle Entrate Ufficio di Parma.#Cerere de decizie preliminară – Commissione tributaria provinciale di Parma – Interpretarea articolului 17 alineatul (2) litera (a) din A șasea directivă 77/388/CEE a Consiliului din 17 mai 1977 privind armonizarea legislațiilor statelor membre referitoare la impozitele pe cifra de afaceri – sistemul comun al taxei pe valoarea adăugată: baza unitară de evaluare (JO L 145, p. 1) – Deducerea taxei achitate în amonte – Structuri sanitare publice sau private care exercită o activitate scutită – Legislație națională care exclude deducerea taxei aferente cumpărării de bunuri sau de servicii utilizate în scopul desfășurării activităților scutite menționate.#Articolul 53 alineatul (2) și articolul 94 din Regulamentul de procedură al Curții – Inadmisibilitate vădită – Articolul 99 din Regulamentul de procedură – Răspuns care nu lasă loc niciunei îndoieli rezonabile – Fiscalitate – TVA – Articolul 17 alineatul (2) litera (a) din A șasea directivă TVA – Deducerea taxei achitate în amonte – Structuri sanitare publice sau private care exercită o activitate scutită – Legislație națională care exclude deducerea taxei aferente cumpărării de bunuri sau de servicii utilizate în scopul desfășurării activităților scutite – Prorata de deducere.#Cauza C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Despacho do Tribunal de Justiça (Quarta Secção) de 13 de dezembro de 2012.#Danilo Debiasi contra Agenzia delle Entrate Ufficio di Parma.#Pedido de decisão prejudicial — Commissione tributaria provinciale di Parma — Interpretação do artigo 17.°, n.° 2, alínea a), da Sexta Diretiva 77/388/CEE do Conselho, de 17 de maio de 1977, relativa à harmonização das legislações dos Estados‑Membros respeitantes aos impostos sobre o volume de negócios ‑ sistema comum do imposto sobre o valor acrescentado: matéria coletável uniforme (JO L 145, p. 1; EE 09 F1 p. 54) — Dedução do imposto pago a montante — Estruturas de saúde públicas ou privadas que exercem uma atividade isenta — Legislação nacional que exclui a dedução do imposto relativo à aquisição de bens ou de serviços utilizados nas referidas atividades isentas.#Artigos 53.°, n.° 2, e 94.° do Regulamento de Processo do Tribunal de Justiça — Inadmissibilidade manifesta — Artigo 99.° do Regulamento de Processo — Resposta da qual não resulta nenhuma dúvida razoável — Fiscalidade — IVA — Artigo 17.°, n.° 2, alínea a), da Sexta Diretiva IVA — Dedução do imposto pago a montante — Estruturas de saúde públicas ou privadas que exercem uma atividade isenta — Legislação nacional que exclui a dedução do imposto relativo à aquisição de bens ou de serviços utilizados nas atividades isentas — Pro rata de dedução.#Processo C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Ordonnance de la Cour (quatrième chambre) du 13 décembre 2012.#Danilo Debiasi contre Agenzia delle Entrate Ufficio di Parma.#Demande de décision préjudicielle – Commissione tributaria provinciale di Parma – Interprétation de l’article 17, paragraphe 2, sous a), de la sixième directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d’harmonisation des législations des États membres relatives aux taxes sur le chiffre d’affaires – Système commun de taxe sur la valeur ajoutée : assiette uniforme (JO L 145, p. 1) – Déduction de la taxe payée en amont – Structures sanitaires publiques ou privées exerçant une activité exonérée – Législation nationale excluant la déduction de la taxe afférente à l'achat de biens ou de services utilisés dans lesdites activités exonérées.#Articles 53, paragraphe 2, et 94 du règlement de procédure de la Cour – Irrecevabilité manifeste – Article 99 du règlement de procédure – Réponse ne laissant place à aucun doute raisonnable – Fiscalité – TVA – Article 17, paragraphe 2, sous a), de la sixième directive TVA – Déduction de la taxe payée en amont – Structures sanitaires publiques ou privées exerçant une activité exonérée – Législation nationale excluant la déduction de la taxe afférente à l’achat de biens ou de services utilisés dans les activités exonérées – Prorata de déduction.#Affaire C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Beschluss des Gerichtshofs (Vierte Kammer) vom 13. Dezember 2012.#Danilo Debiasi gegen Agenzia delle Entrate Ufficio di Parma.#Art. 17 Abs. 2 und 5 und Art. 19 der Sechsten Richtlinie 77/388/EWG des Rates vom 17. Mai 1977 zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuern – Gemeinsames Mehrwertsteuersystem: einheitliche steuerpflichtige Bemessungsgrundlage sind dahin auszulegen, dass kein Widerspruch zu einer nationalen Rechtsvorschrift wie der im Ausgangsverfahren fraglichen besteht, die keinen Vorsteuerabzug für den Erwerb von Gegenständen und Dienstleistungen, die für steuerbefreite Leistungen verwendet werden, zulässt und daher vorsieht, dass das Recht eines gemischt Steuerpflichtigen auf Abzug dieser Steuer auf der Grundlage eines Pro-rata -Satzes berechnet wird, der dem Verhältnis zwischen den Umsätzen, für die ein Recht auf Vorsteuerabzug besteht, und den in diesem Jahr erzielten Gesamtumsätzen einschließlich der befreiten Leistungen des Gesundheitswesens entspricht.#Art. 53 Abs. 2 und Art. 94 der Verfahrensordnung des Gerichtshofs – Offensichtliche Unzulässigkeit – Art. 99 der Verfahrensordnung – Beantwortung, die keinen Raum für vernünftige Zweifel lässt – Steuerwesen – Mehrwertsteuer – Art. 17 Abs. 2 Buchst. a der Sechsten Mehrwertsteuerrichtlinie – Vorsteuerabzug – Öffentliche oder private Gesundheitseinrichtungen, die eine steuerbefreite Tätigkeit ausüben – Nationale Rechtsvorschriften, die den Vorsteuerabzug für den Erwerb von Gegenständen oder Dienstleistungen, die für diese befreiten Tätigkeiten verwendet werden, ausschließen – Pro-rata-Satz des Abzugs.#Rechtssache C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• 2012 m. gruodžio 13 d. Teisingumo Teismo (ketvirtoji kolegija) nutartis.#Danilo Debiasi prieš Agenzia delle Entrate Ufficio di Parma.#Prašymas priimti prejudicinį sprendimą – Commissione tributaria provinciale di Parma – 1977 m. gegužės 17 d. Šeštosios Tarybos direktyvos 77/388/EEB dėl valstybių narių apyvartos mokesčių įstatymų derinimo – Bendra pridėtinės vertės mokesčio sistema: vienodas vertinimo pagrindas (OL L 145, p. 1; 2004 m. specialusis leidimas lietuvių k., 9 sk., 1 t., p. 23) 17 straipsnio 2 dalies a punkto išaiškinimas – Perkant sumokėto mokesčio atskaita – Valstybinės arba privačios medicinos įstaigos, vykdančios neapmokestinamą veiklą – Nacionalinės teisės aktai, pagal kuriuos draudžiama atskaityti mokestį, sumokėtą perkant minėtai neapmokestinamai veiklai skirtas prekes arba paslaugas.#Teisingumo Teismo procedūros reglamento 53 straipsnio 2 dalis ir 94 straipsnis – Akivaizdus nepriimtinumas – Procedūros reglamento 99 straipsnis – Pagrįstų abejonių visiškai nekeliantis atsakymas – Apmokestinimas – PVM – Šeštosios PVM direktyvos 17 straipsnio 2 dalies a punktas – Perkant sumokėto mokesčio atskaita – Valstybinės arba privačios medicinos įstaigos, vykdančios neapmokestinamą veiklą – Nacionalinės teisės aktai, pagal kuriuos neleidžiama atskaityti mokesčio, sumokėto perkant neapmokestinamai veiklai skirtas prekes arba paslaugas – Atskaitos dalis.#Byla C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Sklep Sodišča (četrti senat) z dne 13. decembra 2012.#Danilo Debiasi proti Agenzia delle Entrate Ufficio di Parma.#Predlog za sprejetje predhodne odločbe – Commissione tributaria provinciale di Parma – Razlaga člena 17(2)(a) Šeste direktive Sveta z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (77/388/EGS) (UL, posebna izdaja v slovenščini, poglavje 9, zvezek 1, str. 23) – Odbitek vstopnega davka – Javne in zasebne zdravstvene ustanove, ki opravljajo oproščeno dejavnost – Nacionalna zakonodaja, ki izključuje pravico do odbitka davka, povezanega z nabavo blaga ali storitev, ki se uporabljajo za navedene oproščene dejavnosti.#Člena 53(2) in 94 Poslovnika Sodišča – Očitna nedopustnost – Člen 99 Poslovnika – Odgovor, ki ne dopušča nikakršnega razumnega dvoma – Obdavčenje – DDV – Člen 17(2)(a) Šeste direktive DDV – Odbitek vstopnega davka – Javne in zasebne zdravstvene ustanove, ki opravljajo oproščeno dejavnost – Nacionalna zakonodaja, ki izključuje pravico do odbitka davka, povezanega z nabavo blaga ali storitev, ki se uporabljajo za navedene oproščene dejavnosti – Odbitni delež.#Zadeva C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Domstolens beslut (fjärde avdelningen) av den 13 december 2012.#Danilo Debiasi mot Agenzia delle Entrate Ufficio di Parma.#Begäran om förhandsavgörande – Commissione tributaria provinciale di Parma – Tolkning av artikel 17.2 A i rådets sjätte direktiv 77/388/EEG av den 17 maj 1977 om harmonisering av medlemsstaternas lagstiftning rörande omsättningsskatter - Gemensamt system för mervärdeskatt: enhetlig beräkningsgrund (EGT L 145, p. 1; svensk specialutgåva, område 9, volym 1, s. 28) – Avdrag för ingående mervärdesskatt – Offentliga eller privata aktörer på hälso- och sjukvårdsområdet som bedriver verksamhet som är undantagen från mervärdesskatteplikt – Nationell lagstiftning enligt vilken avdrag inte medges för skatt hänförlig till köp av varor eller tjänster som används i nämnda verksamhet som undantagits från mervärdesskatteplikt.#Artiklarna 53.2 och 94 i domstolens rättegångsregler – Uppenbart att talan skall avvisas – Artikel 99 i rättegångsreglerna – Svar som inte lämnar utrymme för rimligt tvivel – Beskattning – Mervärdesskatt – Artikel 17.2 a i sjätte direktivet – Avdrag för ingående mervärdesskatt – Offentliga eller privata aktörer på hälso- och sjukvårdsområdet som bedriver verksamhet som är undantagen från mervärdesskatteplikt – Nationell lagstiftning enligt vilken avdrag inte medges för skatt hänförlig till köp av varor eller tjänster som används i nämnda verksamhet som undantagits från mervärdesskatteplikt – Avdragsgill andel.#Mål C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Определение на Съда (четвърти състав) от 13 декември 2012 г.#Danilo Debiasi срещу Agenzia delle Entrate Ufficio di Parma.#Преюдициално запитване — Commissione tributaria provinciale di Parma — Тълкуване на член 17, параграф 2, буква а) от Шеста директива 77/388/ЕИО на Съвета от 17 май 1977 година относно хармонизиране на законодателствата на държавите членки относно данъците върху оборота — обща система на данъка върху добавената стойност: единна данъчна основа (ОВ L 145, стр. 1) — Приспадане на платения по получени доставки данък — Частни или публични оператори в здравния сектор, упражняващи освободена дейност — Национална правна уредба, която изключва приспадането на данъка, свързан с придобиването на стоки или услуги, използвани в рамките на посочените освободени дейности.#Член 53, параграф 2 и член 94 от Процедурния правилник на Съда — Явна недопустимост — Член 99 от Процедурния правилник — Отговор, който не оставя място за разумно съмнение — Данъчни въпроси — ДДС — Член 17, параграф 2, буква a) от Шеста директива ДДС — Приспадане на данъка, платен за получена доставка — Частни или публични оператори в здравния сектор, упражняващи освободена дейност — Национална правна уредба, която изключва приспадането на данъка, свързан с придобиването на стоки или услуги, използвани в рамките на освободените дейности — Пропорционално приспадане.#Дело C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Postanowienie Trybunału (czwarta izba) z dnia 13 grudnia 2012 r.#Danilo Debiasi przeciwko Agenzia delle Entrate Ufficio di Parma.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Commissione tributaria provinciale di Parma.#Artykuł 53 § 2 i art. 94 regulaminu postępowania przed Trybunałem – Oczywista niedopuszczalność – Artykuł 99 regulaminu postępowania – Odpowiedź niepozostawiająca żadnych uzasadnionych wątpliwości – Podatki – Podatek VAT – Artykuł 17 ust. 2 lit a) szóstej dyrektywy VAT – Odliczenie podatku naliczonego – Publiczne lub prywatne struktury zdrowotne wykonujące działalność objętą zwolnieniem – Ustawodawstwo krajowe wyłączające odliczenie podatku związanego z kupnem towarów lub usług wykorzystywanych w ramach zwolnionej działalności – Część podlegająca odliczeniu.#Sprawa C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Beschikking van het Hof (Vierde kamer) van 13 december 2012.#Danilo Debiasi tegen Agenzia delle Entrate Ufficio di Parma.#Verzoek om een prejudiciële beslissing – Commissione tributaria provinciale di Parma – Uitlegging van artikel 17, lid 2, sub a, van de Zesde richtlijn (77/388/EEG) van de Raad van 17 mei 1977 betreffende de harmonisatie van de wetgevingen der lidstaten inzake omzetbelasting – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde: uniforme grondslag (PB L 145, blz. 1) – Aftrek van voorbelasting – Openbare of particuliere gezondheidsinrichtingen die een vrijgestelde activiteit verrichten – Nationale wettelijke regeling waarbij de aftrek van de belasting over de aankoop van goederen of diensten die voor die vrijgestelde activiteiten worden gebruikt, wordt uitgesloten.#Artikelen 53, lid 2, en 94 van het Reglement voor de procesvoering van het Hof – Kennelijke niet-ontvankelijkheid – Artikel 99 van het Reglement voor de procesvoering – Antwoord dat elke redelijke twijfel wegneemt – Fiscale bepalingen – Btw – Artikel 17, lid 2, sub a, van de Zesde btw-richtlijn – Aftrek van voorbelasting – Openbare of particuliere gezondheidsinrichtingen die vrijgestelde activiteit verrichten – Nationale wettelijke regeling die aftrek van belasting over aankoop van goederen of diensten die worden gebruikt voor vrijgestelde activiteiten, uitsluit – Pro rata van aftrek.#Zaak C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Ordinanza della Corte (Quarta Sezione) del 13 dicembre 2012.#Danilo Debiasi contro Agenzia delle Entrate Ufficio di Parma.#Domanda di pronuncia pregiudiziale – Commissione tributaria provinciale di Parma – Interpretazione dell’articolo 17, paragrafo 2, lettera a), della sesta direttiva 77/388/CEE del Consiglio, del 17 maggio 1977, in materia di armonizzazione delle legislazioni degli Stati Membri relative alle imposte sulla cifra di affari – Sistema comune di imposta sul valore aggiunto: base imponibile uniforme (GU L 145, pag. 1) – Detrazione dell’imposta pagata a monte – Strutture sanitarie pubbliche o private che esercitano un’attività esente – Normativa nazionale che esclude la detrazione dell’imposta relativa all’acquisto di beni o servizi utilizzati nelle menzionate attività esenti.#Articoli 53, paragrafo 2, e 94 del regolamento di procedura della Corte – Irricevibilità manifesta – Articolo 99 del regolamento di procedura – Risposta che non lascia adito a nessun ragionevole dubbio – Fiscalità – IVA – Articolo 17, paragrafo 2, lettera a), della sesta direttiva IVA – Detrazione dell’imposta pagata a monte – Strutture sanitarie pubbliche o private esercitanti un’attività esente – Normativa nazionale che esclude la detrazione dell’imposta relativa all’acquisto di beni o servizi utilizzati nelle attività esenti – Prorata di detrazione.#Causa C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Domstolens kendelse (Fjerde Afdeling) af 13. december 2012.#Danilo Debiasi mod Agenzia delle Entrate Ufficio di Parma.#Anmodning om præjudiciel afgørelse – Commissione tributaria provinciale di Parma – fortolkning af artikel 17, stk. 2, litra a), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter – Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag (EFT L 145, s. 1) – fradrag af indgående afgift – offentlige eller private sundhedstjenester, som udøver en virksomhed, der er fritaget for afgift – national lovgivning, som udelukker fradrag af afgift betalt ved køb af goder eller tjenesteydelser, der anvendes i forbindelse med nævnte fritagne virksomhed.#Artikel 53, stk. 2, og artikel 94 i Domstolens procesreglement – åbenbart afvisningsgrundlag – procesreglementets artikel 99 – besvarelse, der ikke giver anledning til nogen rimelig tvivl – beskatning – moms – sjette momsdirektivs artikel 17, stk. 2, litra a) – fradrag for indgående afgift – offentlige eller private sundhedstjenester, som udøver en virksomhed, der er fritaget for afgift – national lovgivning, som udelukker fradrag af afgift betalt ved køb af goder eller tjenesteydelser, der anvendes i forbindelse med nævnte fritagne virksomhed – pro rata-satsen for fradraget.#Sag C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Usnesení Soudního dvora (čtvrtého senátu) ze dne 13. prosince 2012.#Danilo Debiasi v. Agenzia delle Entrate Ufficio di Parma.#Žádost o rozhodnutí o předběžné otázce – Commissione tributaria provinciale di Parma – Výklad čl. 17 odst. 2 písm. a) šesté směrnice Rady 77/388/EHS ze dne 17. května 1977 o harmonizaci právních předpisů členských států týkajících se daní z obratu – Společný systém daně z přidané hodnoty: jednotný základ daně (Úř. věst. L 145, s. 1; Zvl. vyd. 09/01, s. 23) – Odpočet daně odvedené na vstupu – Veřejná či soukromá zdravotnická zařízení vykonávající činnost osvobozenou od daně – Vnitrostátní právní předpisy vylučující odpočet daně související s nákupem zboží nebo služeb používaných při uvedených osvobozených činnostech.#Článek 53 odst. 2 a článek 94 jednacího řádu Soudního dvora – Zjevná nepřípustnost – Článek 99 jednacího řádu Soudního dvora – Odpověď neponechávající žádnou rozumnou pochybnost – Daně – DPH – Článek 17 odst. 2 písm. a) šesté směrnice o DPH – Odpočet daně zaplacené na vstupu – Veřejná nebo soukromá zdravotnická zařízení vykonávající činnost osvobozenou od daně – Vnitrostátní právní předpisy vylučující odpočet daně související s nákupem zboží nebo služeb používaných při osvobozených činnostech – Poměrný odpočet.#Věc C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Digriet tal-Qorti tal-Ġustizzja (Ir-Raba’ Awla) tat-13 ta’ Diċembru 2012 —Debiasi.#Danilo Debiasi vs Agenzia delle Entrate Ufficio di Parma.#Talba għal deċiżjoni preliminari — Commissione tributaria provinciale di Parma — Interpretazzjoni tal-Artikolu 17(2)(a) tas-Sitt Direttiva tal-Kunsill 77/388/KEE, tas-17 ta’ Mejju 1977, fuq l-armonizzazzjoni tal-liġijiet tal-Istati Membri dwar taxxi fuq id-dħul mill-bejgħ — Sistema komuni ta’ taxxa fuq il-valur miżjud: bażi uniformi ta’ stima (ĠU Edizzjoni Speċjali bil-Malti, Kapitolu 9, Vol. 1, p. 23) — Tnaqqis tat-taxxa tal-input imħallsa — Strutturi sanitarji pubbliċi jew privati li jeżerċitaw attività eżenti — Leġiżlazzjoni nazzjonali li teskludi t-tnaqqis tat-taxxa relatata max-xiri ta’ beni jew ta’ servizzi użati fl-imsemmija attivitajiet eżenti.#Artikoli 53(2) u 94 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja — Inammissibbiltà manifesta — Artikolu 99 tar-Regoli tal-Proċedura — Risposta li ma tagħti lok għal ebda dubju raġonevoli — Taxxa — VAT — Artikolu 17(2)(a) tas-Sitt Direttiva tal-VAT — Tnaqqis tat-taxxa tal-input imħallsa — Strutturi sanitarji pubbliċi jew privati li jeżerċitaw attività eżentata — Leġiżlazzjoni nazzjonali li teskludi t-tnaqqis tat-taxxa relatata max-xiri ta’ beni jew ta’ servizzi użati f’attivitajiet eżenti — Tnaqqis prorata.#Kawża C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Uznesenie Súdneho dvora (štvrtá komora) z 13. decembra 2012.#Danilo Debiasi proti Agenzia delle Entrate Ufficio di Parma.#Návrh na začatie prejudiciálneho konania – Commissione tributaria provinciale di Parma – Výklad článku 17 ods. 2 písm. a) šiestej smernice Rady 77/388/EHS zo 17. mája 1977 o zosúladení právnych predpisov členských štátov týkajúcich sa daní z obratu – spoločný systém dane z pridanej hodnoty: jednotný základ jej stanovenia (Ú. v. ES L 145, 1977, s. 1; Mim. vyd. 09/001, s. 23) – Odpočet dane zaplatenej na vstupe – Verejné alebo súkromné zdravotnícke zariadenia vykonávajúce činnosť oslobodenú od dane – Vnútroštátne právne predpisy vylučujúce odpočet dane súvisiacej s nákupom tovarov alebo služieb používaných pri uvedených činnostiach oslobodených od dane.#Článok 53 ods. 2 a článok 94 Rokovacieho poriadku Súdneho dvora – Zjavná neprípustnosť – Článok 99 rokovacieho poriadku – Odpoveď neponechávajúca nijakú rozumnú pochybnosť – Dane – DHP – Článok 17 ods. 2 písm. a) šiestej smernice o DPH – Odpočet dane zaplatenej na vstupe – Štátne alebo neštátne zdravotnícke zariadenie vykonávajúce činnosť oslobodenú od dane – Vnútroštátne právne predpisy vylučujúce odpočet dane súvisiacej s nákupom tovarov alebo služieb používaných pri činnostiach oslobodených od dane – Pomerný odpočet.#Vec C-560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

  judgment · 13 December 2012 · Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

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• Mišljenje nezavisnog odvjetnika Wathelet iznesen 13. prosinca 2012.#Mariana Irimie protiv Administraţia Finanţelor Publice a Municipiului Sibiu i Administraţia Fondului pentru Mediu.#Predmet C-565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Ģenerāladvokāta M. Vatelē [M. Wathelet] secinājumi, sniegti 2012. gada 13. decembrī.#Mariana Irimie pret Administraţia Finanţelor Publice Sibiu un Administraţia Fondului pentru Mediu.#Tribunalul Sibiu lūgums sniegt prejudiciālu nolēmumu.#Nodokļu, kurus dalībvalsts ir iekasējusi, pārkāpjot Savienības tiesības, kompensācija – Valsts tiesību sistēma, ar kuru tiek ierobežoti procenti, kas minētajai valstij ir jāmaksā par kompensētajiem nodokļiem – Sākot no nākamās dienas pēc pieteikuma par nodokļu kompensāciju iesniegšanas aprēķināti procenti – Neatbilstība Savienības tiesībām – Efektivitātes princips.#Lieta C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Conclusie van advocaat-generaal M. Wathelet van 13 december 2012.#Mariana Irimie tegen Administraţia Finanţelor Publice Sibiu en Administraţia Fondului pentru Mediu.#Verzoek van het Tribunalul Sibiu om een prejudiciële beslissing.#Terugbetaling van belastingen die door lidstaat in strijd met Unierecht zijn geheven – Nationale regeling die beperking meebrengt van door deze staat over terugbetaalde belastingen verschuldigde rente – Berekening van rente vanaf dag die volgt op datum van verzoek om terugbetaling van belasting – Onverenigbaarheid met Unierecht – Doeltreffendheidsbeginsel.#Zaak C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Návrhy prednesené 13. decembra 2012 – generálny advokát M. Wathelet.#Mariana Irimie proti Administraţia Finanţelor Publice Sibiu a Administraţia Fondului pentru Mediu.#Návrh na začatie prejudiciálneho konania podaný Tribunalul Sibiu.#Vrátenie daní vybratých členským štátom v rozpore s právom Únie – Vnútroštátny režim obmedzujúci úroky, ktoré má uvedený štát zaplatiť z vrátenej dane – Úroky vypočítané odo dňa nasledujúceho po dátume podania žiadosti o vrátenie dane – Nesúlad s právom Únie – Zásada efektivity.#Vec C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Conclusiones del Abogado General Sr. M. Wathelet, presentadas el 13 de diciembre de 2012.#Mariana Irimie contra Administraţia Finanţelor Publice Sibiu y Administraţia Fondului pentru Mediu.#Petición de decisión prejudicial planteada por el Tribunalul Sibiu.#Devolución de impuestos recaudados por un Estado miembro en infracción del Derecho de la Unión — Normativa nacional que limita los intereses que dicho Estado tiene que abonar por el impuesto devuelto — Intereses calculados a partir del día siguiente a la presentación de la solicitud de devolución del impuesto — Falta de conformidad con el Derecho de la Unión — Principio de efectividad.#Asunto C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• M. Wathelet főtanácsnok indítványa, az ismertetés napja: 2012. december 13.#Mariana Irimie kontra Administraţia Finanţelor Publice Sibiu és Administraţia Fondului pentru Mediu.#A Tribunalul Sibiu (Románia) által benyújtott előzetes döntéshozatal iránti kérelem.#Valamely tagállam által az uniós jog megsértésével beszedett adók visszatérítése – A visszatérített adó után fizetendő kamatot korlátozó nemzeti szabályozás – Az adó visszatérítése iránti kérelem benyújtásának időpontját követő naptól számított kamatok – Az uniós joggal való összeegyeztethetetlenség – A tényleges érvényesülés elve.#C‑565/11. sz. ügy.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Conclusioni dell’avvocato generale M. Wathelet, presentate il 13 dicembre 2012.#Mariana Irimie contro Administraţia Finanţelor Publice Sibiu e Administraţia Fondului pentru Mediu.#Domanda di pronuncia pregiudiziale proposta dal Tribunalul Sibiu.#Restituzione di tasse riscosse da uno Stato membro in violazione del diritto dell’Unione – Regime nazionale che limita gli interessi da versare da parte di detto Stato sulla tassa rimborsata – Interessi calcolati dal giorno successivo alla data della domanda di restituzione della tassa – Non conformità al diritto dell’Unione – Principio di effettività.#Causa C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Förslag till avgörande av generaladvokat M. Wathelet, föredraget den 13 december 2012.#Mariana Irimie mot Administraţia Finanţelor Publice Sibiu och Administraţia Fondului pentru Mediu.#Begäran om förhandsavgörande från Tribunalul Sibiu.#Återbetalning av skatt som en medlemsstat uppburit i strid med unionsrätten – Nationella bestämmelser som begränsar den ränta nämnda stat ska betala på den återbetalda skatten – Räntan beräknas från och med dagen efter det datum då ansökan om återbetalning av skatten gjordes – Strider mot unionsrätten – Effektivitetsprincipen.#Mål C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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• Προτάσεις του γενικού εισαγγελέα M. Wathelet της 13ης Δεκεμβρίου 2012.#Mariana Irimie κατά Administraţia Finanţelor Publice Sibiu και Administraţia Fondului pentru Mediu.#Αίτηση του Tribunalul Sibiu για την έκδοση προδικαστικής αποφάσεως.#Επιστροφή φόρων εισπραχθέντων από κράτος μέλος κατά παραβίαση του δικαίου της Ένωσης — Εθνικό σύστημα προβλέπον περιορισμό των καταβλητέων από το εν λόγω κράτος μέλος τόκων επί του επιστραφέντος φόρου — Τόκοι υπολογισθέντες από την επομένη της ημερομηνίας υποβολής της αιτήσεως περί επιστροφής του φόρου — Μη συμβατότητα προς το δίκαιο της Ένωσης — Αρχή της αποτελεσματικότητας.#Υπόθεση C‑565/11.

  judgment · 13 December 2012 · Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

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