FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: By letter dated 11 February 2002 the Commission informed the Belgian authorities of the information it had in its possession concerning an agreement between the Belgian Special Tax Inspectorate and the company Umicore SA (‘Umicore’), formerly known as Union Minière SA, on a reduction of a value added tax (VAT) debt. In its letter, the Commission asked the Belgian authorities to furnish it with all the information that might enable it to assess the agreement in the light of Articles 107 and 108 of the Treaty [2].
Lithuanian: 2002 m. vasario 11 d. raštu Komisija Belgijos valdžios institucijoms perdavė turimą informaciją apie susitarimą dėl pridėtinės vertės mokesčio (PVM) skolos sumažinimo, sudarytą Belgijos mokesčių administracijos Specialiosios mokesčių inspekcijos (ISI) ir bendrovės „Umicore S.A“ (toliau – „Umicore“), buvusios „Union Minière S.A.“ Tuo raštu Komisija paprašė Belgijos valdžios institucijų jai pateikti reikalingą informaciją, kad būtų galima įvertinti šį susitarimą pagal Sutarties 107 ir 108 straipsnius [2].
English: The agreement provides for the payment by Umicore of BEF 423000000, i.e. around EUR 10485896, in ‘full and final settlement of Umicore’s VAT liabilities for the years 1995 to 1999 inclusive’. The agreement further stipulates that this amount will not be deductible from corporate tax.
Lithuanian: Šiame susitarime numatyta, kad „Umicore“ sumoka 423000000 Belgijos frankų, t. y. apie 10485896 EUR, ir kad šis mokėjimas yra „visiškas ir galutinis atsiskaitymas, susijęs su „Umicore“ kaip PVM mokėtojo padėtimi 1995–1999 m.“ Be to, susitarime nurodyta, kad ši suma nebus išskaičiuojama iš bendrovės pelno mokesčio.
English: An extract from the Belgian Minister for Finance’s response to Parliamentary question No 248 of 23 January 1996 (Bull. Q.R., Ch. Repr. S.O.
Portuguese: Um excerto da resposta do Ministro das finanças belga à questão parlamentar n.o 248 de 23 de Janeiro de 1996 (Bol. S.O.
Dutch: In een uittreksel uit het antwoord van de Belgische minister van Financiën op parlementaire vraag nr. 248 van 23 januari 1996 (Bulletin van vragen en antwoorden, Kamer, gewone zitting 1995-1996, nr. 26 van 18.3.1996.) staat te lezen: „Een intracommunautaire levering vanuit België is derhalve een handeling die principieel de btw in België opeisbaar maakt, indien ze wordt verricht door een als zodanig handelende belastingplichtige.
Lithuanian: 1996 m. sausio 23 d. Belgijos finansų ministro atsakyme į Parlamento klausimą Nr. 248 (1995–1996 m. atstovų rūmų sesijos 1996 m. kovo 18 d. klausimų ir atsakymų biuletenis Nr. 26) nurodyta, kad „prekių tiekimas Bendrijoje, kuris pradedamas Belgijoje, iš esmės yra operacija, su kuria susijęs PVM mokėtinas Belgijoje, kai šią operaciją atlieka apmokestinamasis asmuo veikdamas kaip toks.
English: See judgment of the Court of Cassation of 21.5.1982, Pas. I, 1982, p. 1.106.
Dutch: Zie het arrest van het Hof van Cassatie van 21 mei 1982, Pasinomie I, 1982, blz. 1106.
Latvian: Skatīt 1982. gada 21. maija Kasācijas tiesas sprieduma I pantu, 1106. lpp.
English: Having called on interested parties to submit their comments [1] pursuant to the provisions cited above and having regard to their comments, Whereas: I. PROCEDURE
Maltese: I. PROĊEDURA
English: As regards the period 1995-96, it is necessary to analyse three different types of transaction covered by the draft rectification notified to Umicore on 30 November 1998, in order to determine the possible existence of an advantage. For each type of transaction, the analysis seeks to identify the minimum amounts of VAT, fines and late interest that should have been imposed by the Belgian tax authorities on the basis of a reasonable interpretation of the facts, without excessive concessions or irregular application of the VAT rules.
Polish: Jeżeli chodzi o lata 1995–1996, aby stwierdzić występowanie ewentualnej korzyści, należy przeanalizować trzy rodzaje różnych transakcji, które uwzględniono w projekcie korekty przekazanym Umicore dnia 30 listopada 1998 r. W przypadku każdego rodzaju transakcji niniejsza analiza ma na celu określenie minimalnych kwot VAT, grzywien i odsetek za zwłokę, które powinny być naliczone przez belgijskie organy podatkowe na podstawie racjonalnej interpretacji okoliczności faktycznych, bez nadmiernych ustępstw z ich strony i bez nieprawidłowego stosowania przepisów w dziedzinie VAT.
English: However, given that Umicore showed a tax loss in terms of taxable income for 2000, the non-deductibility of the amounts concerned actually only had a negative impact the following tax year (2001 earnings) when Umicore in fact credited the entire tax loss that could be carried over against its earnings. The compensation mechanism as applied by the Belgian authorities therefore had the effect of deferring payment of the tax and fine until the following tax year.
Polish: Niemniej jednak, mając na uwadze fakt, że Umicore wykazała stratę podatkową w przypadku dochodów podlegających opodatkowaniu w roku 2000, brak możliwości odliczenia przedmiotowych kwot miał w istocie negatywny wpływ wyłącznie w odniesieniu do następnego okresu rozliczeniowego (dochody z 2001 r.), w trakcie którego Umicore faktycznie wykorzystała całą stratę podatkową podlegającą przeniesieniu W związku z tym mechanizm rekompensaty zastosowany przez administrację belgijską skutkował przeniesieniem płatności podatku lub grzywny na następny okres rozliczeniowy.
English: Article 1 The settlement agreement concluded on 21 December 2000 between the Belgian Government and Umicore SA (formerly Union Minière SA) concerning an amount of BEF 423 million does not constitute aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.
Polish: Ugoda podatkowa zawarta dnia 21 grudnia 2000 r. między państwem belgijskim a spółką Umicore SA (dawniej Union Minière SA) dotycząca kwoty 423 mln BEF nie stanowi pomocy w rozumieniu art. 107 ust. 1 Traktatu o funkcjonowaniu Unii Europejskiej.
English: By letters of 11 and 18 June 1999 and 31 March 2000, Umicore indicated its disagreement with the two adjustment notices. In particular, it argued that the irregularities committed by its customers were beyond its control and defended itself by pointing out that, as a wholesaler in the silver granules market, it was not supposed to know who the customers of its purchasers were, given that sales of silver were made ex works to avoid uncertainties with shipments.
Portuguese: Por cartas de 11 e 18 de Junho de 1999 e 31 de Março de 2000, a Umicore comunicou o seu desacordo relativamente aos dois extractos, alegando, em especial, ser alheia às irregularidades cometidas pelos seus clientes e relembrando que, na qualidade de grossista no mercado da granalha de prata, não se lhe podia exigir que conhecesse a identidade dos clientes dos seus compradores, tendo em conta o facto de as vendas de prata se processarem «à saída da fábrica», a fim de evitar as incertezas do transporte.
English: Belgium concludes that the fine referred to in Article 70(2) of the VAT Code is a punishment for the inexactitude of the indications on invoices, irrespective of the VAT scheme to be applied to the transactions concerned. It is therefore, in its view, not true that such a fine cannot be imposed in the event of a transaction which is not taxable pursuant to Article 2 of the VAT Code.
Portuguese: A Bélgica conclui que a multa a que se refere o artigo 70.o, n.o 2, do CIVA sanciona a inclusão de menções inexactas nas facturas, independentemente do regime de IVA a aplicar às operações em causa.
English: By letter dated 9 August 2002 the Commission requested further information to complete its assessment of the measure. This information was communicated by the Belgian Government by letter dated 18 September 2002.
Slovenian: Komisija je z dopisom z dne 9. avgusta 2002 zahtevala dodatne informacije za popolnejšo presojo ukrepa, ki jih je belgijska vlada predložila z dopisom z dne 18. septembra 2002.
Romanian: Prin scrisoarea din 9 august 2002, Comisia a solicitat informații mai detaliate pentru a finaliza evaluarea măsurii, acestea fiind transmise de guvernul belgian prin scrisoarea din 18 septembrie 2002.
English: When they were obtained, however, it was up to the authorities to assess, on the basis of all the information at its disposal, whether they could refuse the exemption and whether they would have a reasonable chance of success in defending such a decision before the courts. Belgium adds that, on the basis of a risk analysis similar to that of any private creditor, the Special Tax Inspectorate preferred an immediate, tangible and undisputed result rather than engaging in long and costly litigation the outcome of which was less than certain.
Romanian: În schimb, atunci când au fost obținute, administrației îi revenea responsabilitatea de a evalua, pe baza tuturor informațiilor de care dispunea, dacă putea refuza scutirea și dacă era în măsură să justifice cu succes acest refuz în fața instanțelor judecătorești.. Belgia adaugă că, pe baza unei evaluări a riscului similare celei ale oricărui creditor privat, ISI ar fi preferat un rezultat imediat, real și de necontestat în locul unui litigiu de durată și costisitor cu un rezultat mai mult decât incert.
English: Belgium disputes ever having granted aid to Umicore. It also emphasises that the settlement under consideration did not bear any special feature or advantage for Umicore and it did not strengthen the position of the company in relation to competitors in trade between Member States in any way.
Romanian: Belgia contestă acordarea vreunui ajutor către Umicore, subliniind, de asemenea, că tranzacția analizată nu prezenta nicio specificitate sau avantaj pentru Umicore și nu a întărit în niciun fel poziția societății în raport cu alte societăți concurente în cadrul schimburilor dintre statele membre.
English: Umicore’s arguments are similar to those made by Belgium in respect of the legality and validity of VAT agreements concluded between the authorities and taxable persons. The interested party recalls that such agreements may apply only to factual questions such as the proof of transport for intra-Community supplies (and the resulting tax base).
Romanian: Umicore avansează argumente similare celor invocate de Belgia în ceea ce privește legalitatea și valabilitatea acordurilor încheiate între administrație și persoanele impozabile în domeniul TVA, societatea interesată amintind că aceste acorduri pot face referire numai la chestiuni factuale precum dovada transportului în materie de livrări intracomunitare (și baza impozabilă care rezultă de aici).
English: The same document must be supplied to the vendor when a third person takes possession of the goods in Belgium on behalf of a buyer who is not established in Belgium. In this case, the document must be provided by the third person, who must declare that he is acting on behalf of the buyer’.
Slovak: Rovnaké potvrdenie by sa malo vydať predávajúcemu v prípade, že prevzatie tovaru v Belgicku uskutoční tretia osoba, ktorá tak koná na účet kupujúceho, ktorý nemá sídlo v Belgicku.
English: On 28 July 2008 a meeting took place between representatives of the Special Tax Inspectorate and the Commission. After the meeting a list of questions containing the points raised by the Commission at the meeting was sent by e-mail to the Belgian authorities. The Belgian authorities replied by letter dated 9 September 2008.
Slovenian: Po sestanku med predstavniki Posebnega davčnega inšpektorata in Komisije 28. julija 2008 je bil seznam vprašanj, ki so jih na sestanku postavili predstavniki Komisije, po elektronski pošti poslan belgijskim organom, ki so odgovorili z dopisom z dne 9. septembra 2008.