FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: There is a comparison of the tax arrangements applying to cooperative societies as opposed to non-cooperative forms of enterprise existing in Spain in recital 20 of this Decision. It relates, in fact, to advantages enjoyed by all protected cooperatives, including agricultural cooperatives, to which other forms of enterprise are not normally entitled.
Italian: Il regime fiscale delle società cooperative rispetto alle società non cooperative esistenti in Spagna è descritto al considerando 20 della presente decisione.
English: Firstly, the true mutual cooperative is characterised by a specific relationship with its members. Each member is a partner with a say in the administration of the cooperative whereby each member has one vote only, decisions are made by majority vote and the elected management is responsible to its members.
Italian: Innanzi tutto, la cooperativa mutualistica pura è caratterizzata da una relazione specifica con i propri membri, ognuno dei quali è un socio con voce in capitolo nell’amministrazione della cooperativa stessa; ciascun membro dispone di un solo voto, le decisioni vengono prese a maggioranza e la direzione eletta è responsabile nei confronti degli associati.
English: Taking a marginal personal income tax rate, for an identical initial result of 150 monetary units, a cooperative member would receive a net amount of 38 units, while a company shareholder subject to the general tax regime would receive 71 units. Moreover, as mentioned above, it should be noted that double taxation through company tax and personal income tax cancels out the initial effect of the rebate on the full amount of company tax payable.
Latvian: Ņemot vērā nodokļu likmes robežlīmeni, kāds noteikts fizisko personu nodoklim, varētu apgalvot, ka, lai sasniegtu vienu un to pašu iesākuma rezultātu 150 m. v., tīrais ienākums, ko saņem kooperatīva biedrs, ir 38 m. v., turpretī tāda uzņēmuma akcionāra tīrais ienākums, kurš pakļauts vispārējam nodokļu režīmam, būtu 71 m. v. Turklāt atbilstīgi iepriekšējam skaidrojumam dubultā aplikšana ar uzņēmumu nodokli un nodokli fiziskām personām atceltu to atvieglojumu iesākuma ietekmi, kas piešķirti attiecībā uz uzņēmumu nodokli.
Lithuanian: Atsižvelgiant į nustatytą ribinį apmokestinimo FAPM tarifą, būtų galima tvirtinti, kad turint tą patį pradinį 150 v. v. rezultatą, kooperatyvo nario gaunamos grynosios pajamos sudarytų 38 v. v., o bendrąja tvarka apmokestinamos bendrovės akcininko pajamos – 71 v. v. Be to, kaip paaiškinta pirmiau, dvigubas pelno mokesčių ir FAPM apmokestinimas panaikintų pradinį pelno mokesčio lengvatos poveikį.
English: Since the entry into force of the disputed measures, the scope of application of this privileged tax status has been extended to include the sale of fuel. The Court of First Instance therefore considers that the disputed measures have altered the tax situation of agricultural cooperatives.
Latvian: Kopš apstrīdēto pasākumu stāšanās spēkā nodokļu atvieglojumi tika attiecināti arī uz degvielas pārdošanu, tāpēc Pirmās instances tiesa uzskata, ka apstrīdētie pasākumi grozīja lauksaimniecības kooperatīviem piemēroto nodokļu režīmu.
English: In this particular case, the beneficiary businesses operate in a sector which is subject to competition, namely the sale of fuel. It is worth mentioning that there is intense competition between Member State producers whose products are traded within the Community.
Maltese: B’mod partikolari f’dan il-każ, l-impriżi benefiċjarji joperaw f’setturi esposti għall-kompetizzjoni, jiġifieri t-tqassim tal-fjuwil. ta’ min jinnota li teżisti kompetizzjoni kbira bejn il-produtturi tal-Istati Membri li l-prodotti tagħhom huma soġġetti għal kummerċ intra-Komunitarju.
English: In addition to its comments on this measure in its letter of 6 June 2001, Spain also sent, by letters of 1 and 30 October 2001, comments on the comments from interested parties. In its letter of 1 October 2001, Spain added the following comments.
Polish: Hiszpania uzupełniła swoje uwagi dotyczące tego środka, przekazane w piśmie z dnia 6 czerwca 2001 r., w ramach uwag do uwag zainteresowanych stron, przesłanych pismami z dnia 1 i z dnia 30 października 2001 r. W piśmie z dnia 1 października 2001 r. Hiszpania dodała poniższe uwagi.
English: Law No 27/1999 on cooperatives is the instrument which governs cooperative activity in Spain. It defines the concept of a cooperative society, classifies the types of cooperative society and regulates their formation.
Portuguese: O instrumento que enquadra a actividade cooperativa em Espanha é a Lei n.o 27/1999 relativa às cooperativas, que define o conceito de sociedade cooperativa, as classes de cooperativas e as regras de constituição de tais sociedades.
English: Under Law No 27/1999, at least 20 % of the cooperative’s results and 50 % of extra-cooperative profits (such as income from its transactions with non-members) are paid into the mandatory reserve, as are membership dues and the amounts deducted from the compulsory share subscriptions when members leave the cooperative. This means that part of what each member contributes to the cooperative will never be recovered and that part of the cooperative’s surplus is tied up.
Portuguese: Nos termos da referida Lei n.o 27/1999, este fundo será dotado com um mínimo de 20 % dos resultados cooperativos e um mínimo de 50 % dos resultados extracooperativos (caso dos que provêm de operações da cooperativa com terceiros), além das quotas de inscrição dos sócios ou das deduções sobre as injecções obrigatórias de capital social que devem ser efectuadas na sequência de baixas de sócios.
English: The obligation for cooperatives to constitute these reserves is laid down in Article 55 of Law No 27/1999. In the first instance, reserves are constituted using cooperative income and extra-cooperative profits.
Portuguese: O artigo 55.o da Lei n.o 27/1999 prevê a obrigação de as cooperativas constituírem este fundo de reserva, o qual é composto, em primeiro lugar, pelos resultados cooperativos e pelo rendimento extracooperativo.
English: By fax of 20 November 2000, the Commission asked for further information. That information was supplied by letters of 9 January and 13 March 2001.
Romanian: Prin faxul din 20 noiembrie 2000, Comisia a solicitat informații suplimentare, care au fost transmise prin scrisorile din 9 ianuarie 2001 și 13 martie 2001.
English: Nevertheless, Article 14(1) of Regulation (EC) No 659/1999 stipulates that ‘the Commission shall not require recovery of the aid if this would be contrary to a general principle of Community law.’ It is desirable to examine whether in this case, a general principle of Community law such as, for example, the principle of legitimate expectations, could be applied to preclude recovery of unlawful and incompatible aid from its beneficiaries.
Slovak: V článku 14 ods. 1 nariadenia (ES) č. 659/1999 sa však uvádza, že „Komisia nebude vyžadovať vymáhanie pomoci, ak by to bolo v rozpore so všeobecnou zásadou práva Spoločenstva.“ Je vhodné preskúmať, či sa v predmetnom prípade môže uplatniť všeobecná zásada práva Spoločenstva, ako napríklad zásada legitímnej dôvery, aby sa mohlo vylúčiť vrátenie neoprávnenej a nezlučiteľnej pomoci zo strany príjemcov.
English: Consequently, ‘it follows that, so long as the Commission has not taken a decision approving aid and also so long as the period for bringing an action against such a decision has not expired, the recipient cannot be certain as to the lawfulness of the proposed aid which alone is capable of giving rise to a legitimate expectation on his part’ [62]. In this case, Commission Decision 2003/293/EC considering the measures not to constitute State aid, was subject to an action in due time and, in accordance with the aforementioned case law, could not therefore be a final Decision capable of having caused the addressee of the aforementioned Decision to entertain any legitimate expectation.
Slovak: V dôsledku toho „kým Komisia neprijme rozhodnutie, ktorým pomoc schváli, a dokonca dovtedy, kým neuplynie lehota na podanie odvolania proti tomuto rozhodnutiu, nemá príjemca žiadnu istotu o zákonnosti plánovanej pomoci, ktorá je jedinou okolnosťou, ktorá v ňom môže vyvolať legitímnu dôveru [62].“ V predmetnom prípade bolo rozhodnutie Komisie 2003/293/ES, v ktorom sa opatrenia nepovažujú za štátnu pomoc, predmetom odvolania v požadovanej lehote a podľa uvedenej judikatúry nemôže byť v dôsledku toho definitívnym rozhodnutím, ktoré by mohlo vyvolať legitímnu dôveru u príjemcov tohto rozhodnutia.
English: Because it constitutes an exception to the general principle of the incompatibility of State aid with the internal market laid down by Article 107(1) of the TFEU, the Commission considers that the notion of ‘exceptional occurrence’ contained in Article 107(2)(b) of the TFEU must be interpreted restrictively. Hitherto the Commission has accepted that wars, internal disturbances or strikes, and with certain reservations and depending on their extent, major nuclear or industrial accidents and fires which result in widespread loss may constitute exceptional occurrences.
Swedish: Vad beträffar undantagen från den allmänna princip om statliga stöds oförenlighet med den inre marknaden som fastställs i artikel 107.1 i EUF-fördraget, anser kommissionen att man måste göra en strikt tolkning av begreppet ”exceptionell händelse” i artikel 107.2 b. Som exceptionella händelser har kommissionen hittills godtagit krig, inre oroligheter och strejker samt, med vissa förbehåll och beroende på deras omfattning, större kärnkraftsolyckor eller industriella olyckor och bränder som resulterar i omfattande förluster.
English: The Commission considers that the contested aid is not intended to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment within the meaning of Article 107(3)(a). It is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of a Member State within the meaning of Article 107(3)(b). Nor is it intended to promote culture and heritage conservation within the meaning of Article 107(3)(d).
Swedish: Kommissionen anser att stöden i fråga inte är avsedda att främja den ekonomiska utvecklingen i en region där levnadsstandarden är onormalt låg eller där det råder allvarlig brist på sysselsättning i enlighet med artikel 107.3 a. De är inte heller avsedda att främja genomförandet av ett viktigt projekt av gemensamt europeiskt intresse eller att avhjälpa en allvarlig störning i medlemsstatens ekonomi i enlighet med artikel 107.3 b. Stöden är inte heller avsedda att främja kultur eller bevara kulturarvet i enlighet med artikel 107.3 d.
English: Article 1 The State aid in favour of agricultural cooperatives implemented by Spain by virtue of Article 1 of Royal Decree-Law No 10/2000 is, without prejudice to the application of Article 2, State aid incompatible with the internal market pursuant to Article 107(3)(c) of the TFEU.
Swedish: Artikel 1