natgillin/translations-raw huggingface dataset:
However, as explained by the Spanish authorities during the administrative procedure that led to the adoption of the opening decision of 2007, one of the reasons to exclude indirect acquisitions from the scope of Article 12(5) TRLIS is that Article 21 TRLIS also requires that the non-resident company carries out an economic activity abroad and that it is subject to a tax similar to corporate tax.
Igal juhul märgib komisjon, et DGT 2012. a asta eelsetes halduslikes tõlgendustes ja TEAC resolutsioonides sisalduvast algsest lähenemisviisist järeldub, et osaluse otsesed omandamised ja kaudsed omandamised, mis tulenevad varasemast valdusettevõtja omandamisest, ei ole TRLISe artikli 12 lõike 5 tähenduses võrreldavad.
This provision has its rationale in anti-abuse tax rules in order to avoid that companies based in tax havens or territories with nil taxation would qualify for the deduction.
Algse haldusliku tõlgenduse kohane valikuline kohtlemine tugines põhimõttele, et TRLISe artikli 12 lõike 5 üks tingimustest ei ole valdusettevõtja osaluse omandamise ja sellele järgneva osaluse kaudse omandamise korral tegutsevas tütarettevõtjas täidetud.
Given that holdings do not carry out an economic activity as such, they were excluded from the scope of Article 12(5) TRLIS.
On tõsi, et rahalise firmaväärtuse mõiste on põimunud firmaväärtuse raamatupidamisliku mõistega.
The DGT and the TEAC in their initial administrative interpretations and resolutions explained that goodwill (and therefore financial goodwill) could not generate at the level of a holding because holdings do not carry out an economic activity, according to the requirements established in Article 21 TRLIS.
Firmaväärtusega on tegemist, kui äriühingu eest makstud hind ületab selle omakapitali arvestusliku väärtuse.
Therefore, no financial goodwill could arise at the level of the holding company.
Firmaväärtus ja seega ka rahaline firmaväärtus võib tekkida ainult tegutsevates äriühingutes, sest neil on majandustegevus.
However, the DGT and the TEAC reviewed their previous interpretation in 2012 claiming that the requirement of carrying out an economic activity can be met when the operating company is in the first level or in second or ulterior levels.
Valdusettevõtjatel, kelle peamine ärieesmärk on omada tegutsevate tütarettevõtjate aktsiaid, ei ole reaalset majandustegevust ja nad ei saa seetõttu firmaväärtust luua.
Although Article 21 TRLIS makes an explicit reference to indirect and direct acquisitions, it is also a fact that Article 21(c) TRLIS requires that the profits stem from business activities carried out abroad.
Seda näitab ka algsetes halduslikes tõlgendustes kasutatud arvutusmeetod, mis on TRLISe artikli 12 lõike 5 lahutamatu osa.
As the Audiencia Nacional [56] has acknowledged in its judgement of 6 February 2014, this is clearly not the case if the non-resident target company is a holding, whose main business purpose is the possession of shares of other operating companies.
Selle arvutusmeetodi kohaselt võrdub valdusettevõtja vara turuväärtus (tegutseva mitteresidendist tütarettevõtja aktsiad) osaluse ostuhinnaga ja seetõttu ei saa rahalist firmaväärtust tekkida.
It is worth noting that Article 21 TRLIS is originally conceived to lay down the conditions for exempting from corporate tax dividends and income of foreign origin that derive from the acquisition of shareholdings in non-resident companies with the aim to avoid double international taxation.
Asjaolu, et tegemist on valdusettevõtja vara (aktsiate) ostuhinna ja turuväärtuse tasaarvestamisega, on tingitud valdusettevõtja peamistest omadustest, nimelt sellest, et tema varaks on teiste, tegutsevate tütarettevõtjate aktsiad.
Article 12(5) only cross refers to that provision in order to analyse whether the income from the non-resident acquired company meets these criteria so the acquiring company is able to deduct the financial goodwill arising from that operation.
Hispaania ametiasutused selgitasid [57] 2007. aasta menetluse algatamise otsuseni viinud haldusmenetluse kontekstis, et TRLISe artikli 12 lõikes 5 nõutakse ainult 5 % suuruse osaluse omandamist mitteresidendist ärihingu omakapitalis, kusjuures see näitaja ei tähenda konsolideerimist ei mitteresidendist äriühingu ega järgmise tasandi tütarettevõtjatega.
Therefore, the extrapolation of the criteria laid down in Article 21 TRLIS should be done with the caveat that the latter provision has the purpose of identifying the conditions for exempting dividends and income of foreign origin.
Alles pärast valdusettevõtja ja selle tegutsevate tütarettevõtjate konsolideerimist omandava emaettevõtjaga saab konsolideeritud finantsaruannetes tekkida firmaväärtus.
As stated by the Spanish authorities in their letter of 4 June 2007, the tax Administration needs to monitor the application of the depreciation of the financial goodwill.
Seoses aruteluga selle üle, kas arvestada konsolideeritud või konsolideerimata aruannetes kajastatud väärtusi, on TEAC järjepidevalt väitnud, et kontrollväärtused, mida tuleb rahalise firmaväärtuse arvutamisel arvesse võtta, on konsolideerimata aruannetes esitatud väärtused.
This control can only be done through the Spanish resident company where the Spanish tax administration can easily monitor the deduction because the shareholdings are part of the assets of the Spanish resident company.
TEAC on järjekindlalt nentinud, et maksu- ja raamatupidamiseeskirjade eesmärk on erinev ning et konsolideeritud finantsaruannetes sisalduva teabe arvestamine maksustamise eesmärkidel võib tuua kaasa moonutusi TRLISe artikli 12 lõike 5 tõlgendamisel.
It would be more difficult for the Spanish tax administration to monitor the goodwill arising in non-resident companies located at subsequent levels, where the shareholdings are booked under the assets of the non-resident companies that are not under the obligation to report to the Spanish tax administration.
Lisaks selgitasid Hispaania ametiasutused, et artikli 12 lõige 5 sisaldab meetodit nende investeeringute vähendamiseks, mille haldamine nõuab maksuameti järelevalvet.
Indeed, this need to monitor the implementation of the deduction that results from an investment is reflected in the obligation contained in Article 15 of the Regulation implementing the Corporate Tax Law (RD1777/2004), which only requires providing information on the acquisition of the directly acquired company in order to be able to apply Article 12(5) TRLIS.
Amortiseerimist saab kontrollida ainult Hispaania residendist äriühingute kaudu, sest esimesel tasandil asuvad aktsiad on osa Hispaania residendist äriühingu varast.
If this deduction had meant to be also applicable to indirect acquisitions, it would have been logic to have included indirect acquisitions as well.
Palju keerulisem oleks maksuametil kontrollida rahalist firmaväärtust, mis tekib teisel tasandil või järgmistel tasanditel asuvates mitteresidendist äriühingutes.
The Commission understands that by limiting the information obligation to direct acquisitions, the legislator excluded on purpose indirect acquisitions of shareholdings from the scope of Article 12(5) TRLIS.
Sellisel juhul kirjendatakse aktsiad nende mitteresidendist äriühingute varade all, kes ei ole kohustatud Hispaania maksuametile aru andma.
This is confirmed also by the DGT, which acknowledges a departure from its previous doctrine in spite of the obligation to provide information contained in Article 15 of the Regulation RD1777/2004.
Euroopa Kohtu praktika kohaselt nõuab võrdse kohtlemise üldpõhimõte, et võrreldavaid olukordi ei tohi käsitleda erinevalt ja erinevaid olukordi ei tohi käsitleda ühtemoodi, välja arvatud juhul, kui selline käsitlemine on objektiivselt põhjendatud [58].
Moreover, what is relevant for the purpose of the present State aid assessment is how the measure was implemented by the Member State in question.
Komisjon märgib, et algsetes halduslikes tõlgendustes TRLISe artikli 12 lõike 5 kohaldamisalast kaudse omandamise väljajätmine ei tundu tulenevat suvalistest põhjustest, vaid näib olevat õigustatud sätte tegeliku olemuse ja loogikaga, samuti maksu hallatavusega.
In that respect, Spain had explained to the Commission that the Spanish tax authorities only allowed the deduction of financial goodwill deriving from direct shareholding acquisitions due in part to the reasoning that Article 21 TRLIS clearly requires carrying out an economic activity in order to benefit from the application of Article 12(5) TRLIS.
Komisjon soovib rõhutada, et otsus, kas varasem halduslik tõlgendus toob kaasa diskrimineerimise otsese ja kaudse omandamise vahel või kas see on vastuolus neutraalse maksustamise põhimõttega, ei puutu praeguse riigiabi hindamise seisukohalt asjasse.
This condition is only met in operating companies, given that holding companies do not carry out any genuine economic activity.
Nagu juba varem öeldud, ei ole komisjoni ülesanne määrata otsuses kindlaks, kas riiklikku sätet tuleks kohaldada.
Therefore, given the explanations provided by Spain on the implementation of the provision, the Commission considered, at the time of the adoption of the First and Second decisions, that the scope of application of Article 12(5) TRLIS was limited to direct acquisitions of shareholdings of operating companies, fact which was also confirmed by the existence of a consistent and relevant administrative practice, which remained in place until 2012.
Komisjon on kohustatud hindama, kas kõnealune säte kujutab endast riigiabi, võttes arvesse viisi, kuidas riiklikud asutused seda oma teavitamise ajal rakendavad.
The Commission considers that, despite the references made in Article 21 c) 2o TRLIS to direct and indirect acquisitions, the consistent administrative practice of the DGT which was also corroborated by the TEAC indicates that indirect acquisitions of shareholdings were excluded from the scope of Article 12(5) TRLIS.
Praegusel juhul on tegemist selge lahknevusega varasemast halduslikust tõlgendusest, mis laiendab TRLISe artikli 12 lõike 5 kohaldamisala, hõlmates olukorrad, mida algses halduslikus tõlgenduses ette ei nähtud.
To reconsider this position, by alleging that Article 21 TRLIS makes a reference to indirect acquisition in its paragraph c) 2o, the Spanish authorities are enlarging the scope of Article 12(5) TRLIS by covering situations that at the time of the First and Second decisions were not covered.
Hispaania ametiasutused ja huvitatud kolmandad isikud vaidlustavad haldusliku tõlgenduse tagasiulatuva iseloomu.
Principle of equal treatment, no discrimination and fiscal neutrality
Hispaania ametiasutused viitasid varasemates selgitustes öeldule, [59] et kuni 21. detsembrini 2007 ellu viidud omandamiste puhul ja nende puhul, mille rahaline firmaväärtus vaadatakse üle, arvatakse maksubaasist maha rahalise firmaväärtuse summa, mis tuleneb kaudsest (ja otsesest) omandamisest.
The Spanish authorities and some of the interested third parties claim that indirect acquisitions of shareholdings of non-resident companies that result from an acquisition of shareholdings of a holding are comparable to direct acquisitions of shareholdings of operating companies.
Hispaania ametiasutused selgitasid, et vastavalt 17. detsembri üldise maksuseaduse nr 58/2003 artiklile 120 võivad äriühingud, kes leiavad, et nende maksudeklaratsioon on kahjustanud nende õiguspäraseid huve, nõuda maksudeklaratsiooni parandamist vastavalt kohaldatavale menetlusele.
For that reason, and in order to guarantee the principle of equal treatment and non-discrimination, the conclusions reached in the First and Second decision should be applicable both to direct and indirect acquisitions of shareholdings.
See menetlus on sätestatud 27. juuli kuningliku dekreedi nr 1065/2007 artiklites 126–129 [60].
The interested third parties also claim that according to the principle of fiscal neutrality, the same equal treatment should be granted to an investment carried out as a direct acquisition of shareholdings of operating companies and as an indirect acquisition of shareholdings via a holding company.
Põhimõtteliselt võib äriühing taotleda oma maksudeklaratsiooni parandamist pärast selle esitamist ja enne, kui maksuamet on kehtestanud lõpliku maksumäära (liquidación definitiva) või selle puudumisel enne tähtaega, millal maksuamet peab kindlaks määrama kogutava maksusumma.
In particular, interested third parties claim that given the difficulties of international business combinations, it should not be necessary to carry out a merger operation (only situation where financial goodwill could arise from indirect acquisition of shareholdings) or multilevel merger operations.
LGT artiklite 66 ja 67 kohaselt on maksudeklaratsiooni parandamise taotlemise tähtaeg neli aastat alates maksudeklaratsiooni esitamise lõpptähtajast.
To begin with, it is to be recalled that the principles of equal treatment, no discrimination and fiscal neutrality are irrelevant as regards the scope of the First and Second Decisions, and namely whether they also cover indirect acquisitions.
Hispaania ametiasutused tunnistavad, et äriühingud, kes omandasid kaudselt osaluse mitteresidendist äriühingutes kuni 21. detsembrini 2007 ja kes ei arvanud maha kaudsest omandamisest tulenenud rahalist firmaväärtust, võivad nüüd oma maksudeklaratsioone parandada, et nendest tulenev rahaline firmaväärtus maha arvata.
In any case, the Commission notes that it follows from the initial approach contained in the administrative interpretations of the DGT and resolutions of the TEAC before 2012 that direct and indirect acquisitions of shareholdings that result from a previous acquisition of a holding company were not comparable for the purpose of Article 12(5) TRLIS.
Äriühingud, kes lisasid oma eelmistesse maksudeklaratsioonidesse kaudsest omandamisest tuleneva rahalise firmaväärtuse mahaarvamise ja kellele maksuamet on juba kehtestanud maksumäära, ei saa esitatud maksudeklaratsioonide parandamist taotleda; ent arvestades, et mahaarvamine ulatub üle 20 aasta, ei takista see neil äriühingutel rahalist firmaväärtust tulevastes maksudeklaratsioonides maha arvata.
The rationale that underpinned the differential treatment in the initial administrative interpretation was that one of the premises of Article 12(5) TRLIS was not complied with in the case of acquisition of shareholdings of a holding and the subsequent indirect acquisition of shareholdings in the subsidiary operating companies.
Esiteks ei teki sellest, kas uuel halduslikul tõlgendusel on tagasiulatuv mõju või mitte, mingeid õiguslikke tagajärgi esimese ja teise otsuse kohaldamisalale, täpsemalt sellele, kas need otsused hõlmavad ka kaudset omandamist.
Indeed, the fiscal notion of financial goodwill is intertwined with the accounting notion of goodwill.
Igal juhul on uuel halduslikul tõlgendusel tagasiulatuv õiguslik mõju.
There is goodwill when the price paid for a company exceeds the book value of its equity.
On kindel, et 21. märtsi 2012. aasta uut halduslikku tõlgendust võib kohaldada enne seda kuupäeva toimunud omandamiste suhtes.
This difference might be due to two different reasons: (1) to the intrinsic value of the assets and rights of the company; or (2) to an overprice paid due to a greater than appa rent expectation of obtaining higher revenues in the future.
Abi kokkusobivus
Goodwill, and consequently financial goodwill, can only arise in operating companies as they carry out an economic activity.
Olles eelnevalt kindlaks teinud, et vaidlusalune kava hõlmab riigiabi Euroopa Liidu toimimise lepingu artikli 107 lõike 1 tähenduses, tuleb kaaluda, kas muudetud kava võib pidada siseturuga kokkusobivaks vastavalt Euroopa Liidu toimimise lepingu artikli 107 lõigetele 2 ja 3.
Holdings, whose main business aim is to own the shares of subsidiary operating companies, do not carry out a genuine economic activity and therefore cannot generate goodwill.
Hispaania ametiasutused ei ole esitanud selle kohta ühtegi põhjendust.
This is also demonstrated by the calculation method used in the initial administrative interpretations, which is an intrinsic part of Article 12(5) TRLIS.
Komisjon leiab, et TRLISe artikli 12 lõike 5 uut halduslikku tõlgendust ei saa pidada siseturuga kokkusobivaks.
According to this calculation method, the market value of the assets of the holding (shares of non-resident subsidiary operating companies) equates to the purchase price of the shareholding and therefore, no financial goodwill could arise.
Seepärast väidab komisjon, et kehtima jääb sama, esimeses ja teises otsuses esitatud põhjendus.
The fact that there is an offsetting between the purchase price and the market value of the holding's assets (shares) is due to an intrinsic characteristic of a holding company, namely that its assets are shares of other subsidiary operating companies.
Sellega seoses viitab komisjon esimese otsuse punktile 140 jj ning teise otsuse punktile 166 jj.
The Spanish authorities explained [57], in the context of the administrative procedure that led to the opening decision of 2007, that Article 12(5) TRLIS only requires the acquisition of a 5 % shareholding in the equity of the non-resident company, a percentage of shareholding which does not imply consolidation neither with the non-resident company nor with subsequent subsidiary companies.
Eeskätt ELi toimimise lepingu artikli 107 lõike 3 punkti c kohaldamisel ei ole TRLISe artikli 12 lõike 5 kohased mahaarvamised seotud investeeringute, töökohtade loomise või konkreetsete projektidega.
It is only after consolidation of the holding and its subsidiary operating companies with the acquiring parent company that goodwill could arise in the consolidated financial statements.
Maksusoodustused vabastavad ettevõtjad kuludest, mis neil tavaliselt lasuvad, ning seetõttu tuleb neid soodustusi käsitada tegevusabina.
With regard to the debate of whether considering the values contained in the consolidated or in the individual accounts, the TEAC had consistently argued that the reference values to be taken into account for the calculation of financial goodwill are the ones established in the individual accounts.
Üldreeglina ei kuulu tegevusabi artikli 87 lõike 3 punkti c kohaldamisalasse, sest see kahjustab konkurentsi sektorites, kus seda antakse.
The TEAC consistently held that the aim of the fiscal and accounting rules is different and that to consider the information contained in the consolidated financial statements for fiscal purposes might lead to distortions in the interpretation of Article 12(5) TRLIS.
Abi ei saa pidada siseturuga kokkusobivaks, kuna see ei aita kaasa ühegi tegevuse ega majandusvaldkonna arengule ega ole ajaliselt piiratud, kahanev või proportsionaalne sellega, mida on vaja, et parandada konkreetset majanduslikku olukorda asjaomastes valdkondades.
Moreover, the Spanish authorities also explained that Article 12(5) is a method for depreciating an investment whose management requires monitoring by the tax administration.
Kokkuvõttes ei pea komisjon meedet siseturuga kokkusobivaks.
It would be more difficult for the tax administration to control the financial goodwill arising in non-resident companies located at second or ulterior levels.
Estoppeli ja õiguskindluse põhimõte
Indeed, in this case the shareholdings are booked under the assets of non-resident companies, which are not under the obligation to report before the Spanish tax administration.
Komisjon ei näe põhjust kalduda kõrvale menetluse algatamise otsuses väljendatud seisukohtadest.
According to the case-law of the Court, the general principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified [58].
Komisjon ei ole rikkunud ei estoppeli põhimõtet ega õiguskindluse põhimõtet.
The Commission notes that the exclusion of indirect acquisitions from the scope of Article 12(5) TRLIS, as established in the initial administrative interpretations, does not seem to be the result of arbitrary reasons, but seemed to be justified by the intrinsic nature and logic of the provision as well as the manageability of the tax.
21. märtsi 2012. aasta consulta vinculante, millega võeti kasutusele uus halduslik tõlgendus, on Hispaania ametiasutuste tehtud valiku tulemus.
The Commission wishes to stress that it is irrelevant for the purposes of the present State aid assessment to determine whether the previous initial administrative interpretation leads to discrimination between direct and indirect acquisitions or is in breach of the principle of fiscal neutrality.
Haldusakt, millega tekkis olukord, kus komisjoni eelnevalt teavitamata anti ebaseaduslikult uut abi, on Hispaania ametiasutuste, mitte komisjoni akt.
As already established before, it is not the task of the Commission to determine in a decision how a national provision should be implemented.
Seetõttu on estoppeli põhimõte ebaoluline.
The Commission is bound to assess whether the provision in question constitutes State aid, taking into account the way it is implemented by the national authorities at the time of their notification.
Seoses õiguskindluse põhimõtte väidetava rikkumisega tuletab komisjon meelde, et vastavalt Euroopa Kohtu praktikale ei tule riigiabi käsitleva otsuse ulatuse kindlakstegemisel arvesse võtta mitte ainult selle otsuse enda teksti, vaid ka abikava, mida asjaomane liikmesriik on kirjeldanud ja konkreetselt kohaldanud [61].
In the present case, there is clearly a departure from the previous administrative interpretation, which enlarges the scope of Article 12(5) TRLIS by including situations that were not initially contemplated by the initial administrative interpretation.
Sellega seoses leiab komisjon, et kui vaadelda selle põhimõtte rikkumist, siis oli Hispaania see, kes eiras õiguskindluse põhimõtet.
Retroactivity of the measure
Lisaks on komisjon veendunud, et õiguskindlusetuse teke, kui seda üldse oli, tulenes kava teatud sätete sõnastuse ebatäpsusest ja ebaselgusest.
The Spanish authorities and the interested third parties contest the retroactive character of the administrative interpretation.
Abi tagastamine
The Spanish authorities referred to their earlier explanations [59] that for those acquisitions carried out until 21 December 2007 and whose financial goodwill is subject to revision, the amount of the financial goodwill arising from indirect (and direct) acquisitions will be deducted from the tax base.
Vaidlustatud meedet rakendati, ilma et komisjoni oleks sellest ELi toimimise lepingu artikli 108 lõike 3 kohaselt eelnevalt teavitatud.
With regard to those acquisitions carried out after 21 December 2007, the deduction of the financial goodwill arising from both direct and indirect acquisitions will not be accepted.
Seega kujutab meede endast ebaseaduslikku abi.
The Spanish authorities explained that, according to Article 120 of the General Tax Law 58/2003 of 17 December, those companies that consider that the tax declaration has adversely affected their legitimate interests could claim the rectification of the tax declaration according to the applicable procedure.
Kui ebaseaduslikult antud riigiabi tunnistatakse siseturuga kokkusobimatuks, peavad abisaajad selle abi määruse (EÜ) nr 659/1999 artikli 14 alusel tagastama.
The procedure is laid down in Articles 126 to 129 of Royal Decree 1065/2007 of 27 July [60].
Abi tagastamise nõudega taastatakse võimaluste piires enne abi andmist valitsenud konkurentsiolukord.
Basically, a company might request the rectification of its tax declaration once it has submitted it and before the tax administration has adopted the final tax assessment (liquidación definitiva), or in its absence, before the prescription deadline that the tax administration has to determine the tax amount to be collected.
Tagastatav summa peaks olema selline, mis kõrvaldab abisaajatele antud majandusliku eelise.
According to Articles 66 and 67 of the LGT, the deadline to request the rectification of the tax declaration is four years from the final deadline for submitting the tax declaration.
Ükski Hispaania ametiasutuste või kolmandate isikute põhjendus ei õigustanud üldist kõrvalekaldumist sellest aluspõhimõttest.