FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: This invitation to submit comments refers to the possible existence of regional specificity. But the reference was dropped from the Commission's final decision.
Spanish: Esta invitación a presentar comentarios hace referencia a la posible existencia de especificidad regional pero la referencia fue excluida de la decisión final de la Comisión.
Portuguese: Embora o convite para apresentação de observações se refira à possibilidade de existir uma especificidade regional, essa referência foi omitida na decisão final da Comissão.
English: It has also deprived the neighbouring region, Campo de Gibraltar, of potential development opportunities. Campo de Gibraltar is currently one of Spain's least developed regions.
Spanish: También ha privado a la región vecina, el Campo de Gibraltar, de oportunidades potenciales de desarrollo; el Campo de Gibraltar es actualmente una de las regiones menos desarrolladas de España.
English: Under the new scheme many firms in Gibraltar would pay hardly any tax at all. The costs which beneficiary firms would have to bear would be lower than their competitors.
Spanish: Bajo el nuevo sistema muchas empresas de Gibraltar prácticamente no pagarían impuestos y los costes que las empresas beneficiarias tendrían que soportar serían muy inferiores a los de sus competidores.
English: Underdevelopment in the Campo area does not stem from Gibraltar's fiscal system. The opposite is true, since the region derives a considerable amount of income from Gibraltar.
Spanish: El subdesarrollo del Campo de Gibraltar no proviene del sistema fiscal de Gibraltar sino todo lo contrario, ya que esta zona obtiene gran parte de sus rentas de Gibraltar.
English: Employment figures for January 2003 show, for instance, that Spanish nationals lawfully employed in Gibraltar represent approximately 18 % of Gibraltar's workforce. Gibraltar thus provides a substantial source of employment and income for Spanish workers coming from the surrounding area, as well as considerable income for the Campo area from Gibraltarians who spend in this region.
Spanish: Las cifras sobre empleo de enero de 2003 muestran, por ejemplo, que los españoles legalmente empleados en Gibraltar representan aproximadamente el 18 % de la mano de obra de Gibraltar, por lo que Gibraltar supone una fuente sustancial de empleo y renta para los trabajadores españoles que vienen de los alrededores, así como considerables ingresos para el Campo gracias a los gibraltareños que gastan en la zona.
English: The criteria of employment and occupation apply horizontally to all companies in all sectors. They do not benefit, for example, larger companies over smaller companies or vice versa.
Spanish: Los criterios de empleo y ocupación se aplican horizontalmente a todas las empresas de todos los sectores y no benefician, por ejemplo, a las grandes en detrimento de las pequeñas o viceversa.
English: Nor can the Commission take the view that the abovementioned tax reductions are justified by the nature or the general scheme of the tax system, or that because of their economic rationality they are necessary or functional in relation to the effectiveness of that system. In particular, in so far as these reductions do not derive from applying principles such as proportionality or progressive taxation, since on the contrary they generally favour firms in a specific region regardless of their financial situation and cannot be considered to be inherent in the tax system.
Spanish: La Comisión no puede aceptar el punto de vista de que las reducciones fiscales están justificadas por la naturaleza o la concepción general del sistema impositivo, o que debido a su racionalidad económica sean necesarias o funcionales en relación con la eficacia de ese sistema, y en especial siempre que no procedan de la aplicación de principios tales como proporcionalidad o impuestos progresivos, puesto que, por el contrario, favorecen a empresas en una región específica independientemente de su situación financiera y no se puede generalmente considerar que son inherentes al sistema impositivo.
Italian: La Commissione non può neanche sostenere che le riduzioni fiscali summenzionate siano giustificate dalla natura o dallo schema generale del sistema fiscale, o che a causa della loro razionalità economica siano necessarie o funzionali in relazione all'efficacia di quel sistema, in particolare, nella misura in cui queste riduzioni non derivino dall'applicazione di principi quali la proporzionalità o la tassazione progressiva, poiché al contrario generalmente favoriscono imprese in una regione specifica indipendentemente dalla loro situazione finanziaria e non possono essere considerate insite nel sistema fiscale.
Polish: Komisja nie może również przyjąć stanowiska, że wspomniane wyżej redukcje podatku są uzasadnione przez charakter lub ogólny plan systemu podatkowego, lub też z powodu ich gospodarczej racjonalności są one konieczne lub funkcjonalne z punktu widzenia skuteczności tego systemu, w szczególności że redukcje te nie wynikają z zastosowania zasad takich, jak proporcjonalność czy opodatkowanie progresywne, a wprost przeciwnie — generalnie traktują preferencyjnie firmy w danym regionie, bez względu na ich sytuację finansową i nie mogą być uznane za nieodłączną część systemu podatkowego.
English: However, as in the case of other autonomous regions, this fact does not alter the assessment of the measures adopted by the Gibraltar authorities. Gibraltar is part of the Community by virtue of its links with the United Kingdom.
Spanish: Sin embargo, como en el caso de otras regiones autónomas, este hecho no altera la evaluación de las medidas adoptada por las autoridades gibraltareñas.
English: The Commission further notes that in the case of Åland Islands captive insurance companies it was able to establish the material selectivity of the measure. It was not therefore necessary for the purposes of reaching a final negative decision on the measure to rely on its regional selectivity.
Spanish: La Comisión observa además que en el caso de las compañías de seguros cautivas de Åland, pudieron establecerse criterios de selección para la medida por lo que no fue necesario alcanzar una decisión negativa final sobre la medida para basarse en su selectividad regional.
English: The 15 % cap is also selective, as only a limited number of companies will enjoy a reduction in their tax liability through its application. Although the United Kingdom and Gibraltar no longer claim that as few as 10 enterprises will benefit from the cap, it nevertheless limits the scope of application of the payroll tax and the business property tax.
Spanish: El límite del 15 % es también selectivo porque sólo un número limitado de empresas verán reducida su deuda fiscal gracias a su aplicación; aunque el Reino Unido y Gibraltar ya no alegan que tan sólo 10 empresas se beneficiarán del límite, limita la aplicación del impuesto sobre nóminas y de la tasa.
English: Furthermore, the cap is not directly linked to the labour or business property costs but rather to the profitability of companies. The latter is an element external to a payroll and business property tax.
Spanish: Además, el límite no está directamente ligado a los costes de mano de obra ni de propiedad inmobiliaria sino más bien a la rentabilidad de las empresas, que es un elemento exterior a un impuesto sobre nóminas y a la tasa por superficie ocupada.
Portuguese: Por outro lado, o limite máximo não está directamente relacionado com os custos salariais ou com os encargos prediais, mas antes com a rentabilidade das empresas, que é um elemento externo a um imposto sobre os salários e a um imposto sobre a ocupação de instalações comerciais.
English: The arguments put forward by the United Kingdom are essentially economic in nature. They are not related to the internal logic of the proposed system.
Spanish: Los argumentos presentados por el Reino Unido son esencialmente de naturaleza económica y no están relacionados con la lógica interna del sistema propuesto.
English: This advantage is not effectively open to all firms on an equal basis in the sense of the second sentence of point 13 of the Notice. Indeed, the practical effect of the advantage is restricted to certain enterprises.
Spanish: Esta ventaja no se ofrece efectivamente a todas las empresas en pie de igualdad, en el sentido de la segunda frase del punto 13 de la Comunicación, ya que su efecto práctico está restringido a ciertas empresas.
Slovak: Táto výhoda nie je účinne prístupná všetkým firmám na rovnakom základe v zmysle druhej vety bodu 13 oznámenia. praktický účinok tejto výhody je skutočne obmedzený na určité podniky.
English: The reason for this is that exempt companies tend not to have a physical presence in Gibraltar. Accordingly, they have neither employees nor business premises in Gibraltar and therefore will incur liability neither for the payroll tax nor for the business property occupation tax.
Spanish: La razón es que las empresas exentas tienden a no tener una presencia física en Gibraltar por lo que no cuentan con empleados ni locales y por lo tanto no se ven afectadas por el impuesto sobre nóminas ni por la tasa por superficie ocupada.
Portuguese: Tal acontece porque, geralmente, as empresas isentas não têm uma presença física em Gibraltar, pelo que não possuem trabalhadores nem ocupam instalações comerciais neste território e, por isso, não estão sujeitas nem ao imposto sobre os salários nem ao imposto sobre a ocupação de instalações comerciais.
English: The Court of Justice has repeatedly ruled that when aid granted by the State strengthens the position of an undertaking vis-à-vis other undertakings competing in intra-Community trade, the latter must be regarded as affected by that aid. For that purpose, it is not necessary for the recipient undertaking itself to export its products.
Spanish: El Tribunal de Justicia ha dictaminado en varias ocasiones que cuando la ayuda concedida por el Estado consolida la posición de una empresa con respecto a otras que compiten en el comercio intracomunitario, éstas deben considerarse afectadas por la ayuda y para ello no es necesario que la propia empresa beneficiaria exporte sus productos.
English: An IMF report from October 2001 judged that Gibraltar was compliant with 66 out of 67 established international standards on financial regulation, and concluded that ‘supervision is generally effective and thorough … Gibraltar ranks as a well-developed supervisor’ [19]. Under OECD rules, Gibraltar has been classified as a cooperative tax jurisdiction.
Estonian: IMFi 2001. aasta oktoobri ettekandes tehti otsus, et Gibraltar on vastavuses 66ga 67st rahvusvahelisest finantsmääruse standardist ning otsustati, et “järelevalve on üldiselt efektiivne ja põhjalik… Gibraltar kuulub hästiarenenud järelevalvete kategooriasse”, [19] OECD korra kohaselt on Gibraltar klassifitseeritud koostööd tegevaks maksujurisdiktsiooniks.
English: The Commission therefore concludes that the exemption of unprofitable companies from payroll tax and business property occupation tax through the operation of the 15 % cap is selective and, if the other conditions are fulfilled, may constitute State aid to those companies that benefit from it. It cannot be justified by the nature or general scheme of the proposed tax system.
Estonian: Seetõttu on komisjon seisukohal, et kahjumlike ettevõtete vabastamine palgafondimaksust ja ärivara kasutusmaksust 15 % piiri kasutamisega on selektiivne ja võib juhul, kui ka teised tingimused on täidetud, kujutada endast riigiabi sellest kasu saavatele ettevõtetele.
English: In particular: the entire system would grant an advantage to Gibraltar companies compared with UK companies (regional selectivity),
Swedish: systemet som helhet skulle bevilja företag i Gibraltar en skattefördel jämfört med företag i Förenade kungariket (regional selektivitet),
Finnish: Koko järjestelmä antaisi edun Gibraltarissa oleville yrityksille Yhdistyneessä kuningaskunnassa oleviin yrityksiin verrattuna (alueellinen valikoivuus).
English: It has its own constitutional order including its own institutions distinct from those of the United Kingdom. Gibraltar also adopts its own legislation.
French: Il possède son propre ordre constitutionnel et ses propres institutions, distinctes de celles du Royaume-Uni.
English: Gibraltar thus provides a substantial source of employment and income for Spanish workers coming from the surrounding area, as well as considerable income for the Campo area from Gibraltarians who spend in this region. Spain is also the second largest exporter to Gibraltar.
French: Gibraltar est donc une source considérable d'emploi et de revenus pour les travailleurs espagnols de la région avoisinante, ainsi que de revenus considérables pour la zone du Campo grâce aux Gibraltariens qui dépensent leur argent dans cette région.
English: As the United Kingdom points out, the GBP 150 (about EUR 225) difference in registration fee between the two classes of company falls well below the de minimis threshold [36] of EUR 100000 over a three year period. Provided that all relevant conditions are complied with, the difference in registration fee is therefore de minimis and does not constitute State aid.
Hungarian: Ahogyan az Egyesült Királyság kiemeli, a 150 font (mintegy 225 euro) különbség a nyilvántartási díjban a társaságok két fajtája között jóval a három éves időszakra 100000 eurós minimális küszöb [36] alatt van, feltéve, hogy minden fontos feltétel teljesítésre kerül, a nyilvántartási díj különbsége ezért elhanyagolható, és nem valósít meg állami támogatást.
English: Comparisons between the tax base or tax structure of a company profits tax can sometimes be made with a company profits tax in another jurisdiction. But it is simply impossible to make useful or meaningful comparisons between tax systems that are completely different because the tax base is not the same.
Italian: I paralleli fra base fiscale o struttura fiscale di un'imposta sui redditi delle imprese possono talvolta essere fatti con un'imposta sui redditi delle imprese in un'altra giurisdizione, ma è semplicemente impossibile fare paragoni utili o sensati fra sistemi fiscali completamente diversi, poiché la base fiscale non è la stessa.
English: In its evaluation of the information submitted by the United Kingdom in the notification, the Commission considered that a number of features of the reform proposals would be liable to confer an advantage on Gibraltar companies. In particular:
Lithuanian: Įvertinusi Jungtinės Karalystės pranešime pateiktąją informaciją, Komisija nustatė, kad nemažai siūlomos reformos aspektų galėtų suteikti tam tikro pranašumo Gibraltaro bendrovėms, ypač dėl to, kad:
English: Since the control of State aid is an area of exclusive Commission competence, the subsidiarity principle does not apply. In examining the proposed reforms, including the question of regional selectivity, as in any State aid investigation into fiscal measures, the Commission is not pursuing tax uniformity but is merely fulfilling its Treaty obligation to control State aid.
Lithuanian: Vertindama siūlomas reformas, įskaitant regioninės atrankos klausimus, kaip ir bet kuriuose kituose mokesčių priemonių tyrimuose valstybės pagalbos požiūriu, Komisija nesiekia įtvirtinti mokesčių vienodumo, ji tik vykdo Sutartyje jai nustatytą įpareigojimą kontroliuoti valstybės pagalbą.
English: It cannot be justified by the nature or general scheme of the proposed tax system. This is without prejudice to the assessment of the compatibility of such a measure.
Latvian: To nevar pamatot ar ierosinātās nodokļu sistēmas vispārējo shēmu, neierobežojot šāda pasākuma atbilstības vērtējumu.
English: Where a Member State grants aid to an undertaking, domestic production may for that reason be maintained or increased with the result that undertakings established in other Member States have less chance of exporting their products to the market in that Member State. Similarly, where a Member State grants aid to undertakings operating in the service and distribution industries, it is not necessary for the recipient undertakings themselves to carry on their business outside the Member State for the aid to have an effect on Community trade, especially in the case of undertakings established close to the frontier between two Member States.
Latvian: Ja kāda dalībvalsts piešķir atbalstu kādam uzņēmumam, vietējo produkciju var saglabāt vai palielināt, tādējādi citā dalībvalstī dibinātiem uzņēmumiem ir mazāk iespēju eksportēt to produktus attiecīgās dalībvalsts tirgū.
English: Mario Monti
Latvian: Komisijas loceklis
English: The exempt and qualifying companies legislation will be abolished. Thus the formal distinction between the so-called offshore and onshore economy will be removed.
Swedish: Föreskrifterna om undantagna bolag respektive kvalificerade bolag kommer att upphävas, varmed den formella åtskillnaden mellan de så kallade offshore- och onshore-ekonomierna undanröjs.
Polish: Zniesione zostanie prawodawstwo spółek typu „exempt” i „qualifying”, co doprowadzi do zlikwidowania formalnego rozróżnienia pomiędzy tak zwaną gospodarką „zamorską i”„lądową” („offshore” i „onshore”).
English: the Rates Ordinance, the Companies (Taxation of Designated Activities) Ordinance.
Polish: The Companies (Taxation of Designated Activities) Ordinance (zarządzenia w sprawie spółek (opodatkowanie wskazanych rodzajów działalności)).
English: Two Gibraltar measures, the exempt and qualifying company regimes, were among eleven measures into which the Commission opened formal State aid investigations on 11 July 2001. All 11 were among the large number of fiscal measures identified as harmful by the Code of Conduct Group [11].
Polish: Dwa środki gibraltarskie, system spółek typu „exempt” i „qualifying”, znajdowały się na liście jedenastu środków, w stosunku do których Komisja otworzyła formalne postępowania wyjaśniające dotyczące pomocy państwa w dniu 11 lipca 2001 r. Wszystkie jedenaście środków stanowiło część znacznej liczby środków fiskalnych uznanych za szkodliwe przez Grupę ds. Kodeksu Postępowania [11].
English: However, even if they are taxed for the first time, their privileged position in the Gibraltar economy will be largely maintained since 5 % of profits will be the limit of their tax liability. In contrast, the rest of the Gibraltar economy will be subject to an upper limit of either 15 % or 35 %.
Polish: Jednakże nawet jeśli zapłacą one podatek po raz pierwszy, ich uprzywilejowana pozycja w gospodarce gibraltarskiej i tak zostanie zasadniczo utrzymana, jako że 5 % zysków stanowić będzie granicę ich zobowiązania podatkowego, w przeciwieństwie do reszty gibraltarskiej gospodarki, która będzie podlegać wyższemu limitowi podatku w wysokości 15 % lub 35 %.
English: Community law applies to Gibraltar by virtue of Article 299(4) of the EC Treaty and not Article 299(1). The following points illustrate Gibraltar's special, separate status and the fact that Gibraltar cannot be considered to be a region of the United Kingdom for State aid purposes:
Portuguese: O direito comunitário é aplicado a Gibraltar em virtude do n.o 4 do artigo 299.o do Tratado CE e não do n.o 1 do artigo 299.o Os pontos seguintes servem para ilustrar o estatuto especial e distinto de Gibraltar e o facto de Gibraltar não poder ser considerada uma região do Reino Unido para efeitos de auxílios estatais:
English: All 11 were among the large number of fiscal measures identified as harmful by the Code of Conduct Group [11]. They were singled out under the Commission's powers to enforce State aid rules, sometimes by applying new interpretations of the selectivity criterion, essential to the notion of State aid.
Portuguese: Essas onze medidas faziam parte do grupo de numerosas medidas fiscais identificadas como prejudiciais pelo grupo «Código de Conduta» [11] e foram escolhidas, ao abrigo das competências conferidas à Comissão em matéria de aplicação das regras de auxílios estatais, dando por vezes novas interpretações ao critério de selectividade, fundamental para a noção de auxílio estatal.
English: The Commission therefore concludes that in the circumstances of the present case the 15 % cap is selective and, if the other conditions are fulfilled, may constitute State aid to those companies that benefit from its application. It cannot be justified by the nature or general scheme of the proposed tax system.
Portuguese: Por conseguinte, a Comissão conclui que, no contexto do presente caso, o limite máximo de 15 % é selectivo e, se estiverem preenchidas as restantes condições, poderá constituir um auxílio estatal para as empresas que dele beneficiam, que não se justifica pela natureza ou pela economia geral do regime fiscal proposto.
English: None of the derogations provided for in Article 87(2) or Article 87(3) apply. Therefore the United Kingdom is not authorised to implement the reform.
Portuguese: Não se aplica nenhuma das derrogações previstas no n.o 2 ou no n.o 3 do artigo 87.o Assim sendo, o Reino Unido não está autorizado a executar a reforma.
English: credit institution, moneylender,
Slovak: osoba, ktorej predmetom činnosti je požičiavanie peňazí,
English: The allegations relating to, inter alia, tax evasion and money laundering are unfounded and irrelevant to the current State aid procedure. It would not therefore be appropriate to make a detailed rebuttal.
Slovak: Tvrdenia súvisiace okrem iného s daňovými únikmi a praním špinavých peňazí sú neopodstatnené a bezpredmetné pre súčasný postup štátnej pomoci, preto by nebolo primerané zaoberať sa podrobným vyvracaním dôkazov.
English: The common system should thus first be determined’. However, given that the reform raises issues both of material selectivity and of regional selectivity, the Commission will first examine the regional selectivity aspect.
Slovenian: Zato je treba določiti skupni sistem.“ Glede na to, da reforma vzbuja tako vprašanja o materialni selektivnosti kot regionalni selektivnosti, bo Komisija najprej preučila vidik regionalne selektivnosti.
English: This states ‘[t]hat the main criterion in applying Article 87(1) to a tax measure’ is that it ‘provides in favour of certain undertakings in the Member State an exception to the application of the tax system’. As pointed out in point 17 of the Notice, ‘the Commission's decision-making practice so far shows that only measures whose scope extends to the entire territory of the State escape the specificity criterion laid down in Article 87(1)’ and ‘the Treaty itself qualifies as aid measures which are intended to promote the economic development of a region’ [21].
Slovenian: Ta navaja „da je glavni kriterij pri uporabi člena 87(1) ES za davčni ukrep“, da „zagotavlja izjemo pri uporabi davčnega sistema v korist določenih podjetij v državi članici.“ Kot je poudarjeno v točki 17 Obvestila „praksa sprejemanja sklepov Komisije do sedaj kaže, da samo ukrepi, ki obsegajo celotno območje države članice, ne izpolnjujejo kriterija specifičnosti, določenega v členu 87(1)“ in „Pogodba sama označuje kot pomoč ukrepe, ki so namenjeni spodbujanju gospodarskega razvoja regije“ [21].
English: investment firm, dealer, broker, adviser or manager, life assurance and collective investment scheme intermediary,
Swedish: investmentbolag, börshandlare, investeringsmäklare, investeringsrådgivare eller portföljförvaltare,
English: The Commission has itself conceded in point 25 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation [5] (hereinafter the Notice) that such selectivity is justified by the nature of the tax system. This is as valid for a tax system which is based on the profitable use of labour and property as it is for a ‘pure’ profit-based system in which companies that make no profit are not taxed.
Swedish: I punkt 25 i kommissionens meddelande om tillämpningen av reglerna om statligt stöd på åtgärder som omfattar direkt beskattning av företag [5] (nedan kallat ”meddelandet”) medger kommissionen själv att en sådan selektivitet är motiverad med hänsyn till skattesystemets art. Detta är lika giltigt för ett skattesystem som grundas på en lönsam användning av arbetskraft och egendom som det är för ett ”rent” vinstbaserat system där företag som inte redovisar vinst inte beskattas.