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CELEX-Case C-392/11 JUDGMENT OF THE COURT (Sixth Chamber) 27 September 2012 (*)
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the leasing of immovable property and the supplies of services linked to that leasing, such as those at issue in the main proceedings, may constitute a single supply from the point of view of value added tax. The fact that the lease gives the landlord the right to terminate it if the tenant fails to pay the service charges supports the view that there is a single supply, but does not necessarily constitute the decisive element for the purpose of assessing whether there is such a supply. On the other hand, the fact that services such as those at issue in the main proceedings could in principle be supplied by a third party does not allow the conclusion that they cannot, in the circumstances of the dispute in the main proceedings, constitute a single supply. It is for the referring court to determine whether, in the light of the interpretative guidance provided by the Court in this judgment and having regard to the particular circumstances of the case, the transactions in question are so closely linked to each other that they must be regarded as constituting a single supply of the leasing of immovable property.
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Navedeno pomeni, da se deklaracija dodeli oddelku za carinjenje, ki je v trenutku vložitve uvozne carinske deklaracije najmanj obremenjen (ne glede na to pri katerem oddelku je bila deklaracija vložena). Posledično nosi MRN številka oznako oddelka za carinjenje, kateremu je bila dodeljena deklaracija. Proces dela s samo deklaracijo ostaja enak. V primeru potrebe po dodatnem kontaktiranju carinskega organa, se lahko uporabi elektronski naslov oddelka za carinjenje, kateremu je bila dodeljena deklaracija.
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Navedeno pomeni, da se deklaracija dodeli oddelku za carinjenje, ki je v trenutku vložitve uvozne carinske deklaracije najmanj obremenjen (ne glede na to pri katerem oddelku je bila deklaracija vložena). Posledično nosi MRN številka oznako oddelka za carinjenje, kateremu je bila dodeljena deklaracija. Proces dela s samo deklaracijo ostaja enak. V primeru potrebe po dodatnem kontaktiranju carinskega organa, se lahko uporabi elektronski naslov oddelka za carinjenje, kateremu je bila dodeljena deklaracija.