natgillin/translations-raw huggingface dataset:
Alternatively, recipients should have asked Spain — or the Commission — about the notification of the scheme by Spain or its approval by the Commission.
Nimetatud tingimuste kohaselt peavad laevatehased hüvitama teistele osapooltele kahju, kui loodetud maksusoodustus jääb saamata.
Consequently, neither Spain nor the operators could argue that this request or — in view of the answer given — the absence of follow-up action from the Commission has contributed to creating a situation of uncertainty.
Väljakujunenud kohtupraktika kohaselt on riigi kohustus lõpetada sellise abi andmine, mida komisjon peab siseturuga kokkusobimatuks ning see on kehtestatud selleks, et taastada eelnev olukord [134].
Third, as to the 2004 Decision concerning the Dutch compensation measure, the Commission points out that compensation for a different measure from the STL cannot have created a situation of uncertainty with respect to the STL.
Teiste sõnadega, ebaseaduslikult makstud riigiabi tagasinõudmise peamine eesmärk on ära hoida konkurentsi moonutamist, mis on põhjustatud sellise abiga tagatud konkurentsieelistest [135].
The fact that a precise description of the alleged Spanish aid in public documents was only provided in the Dutch version of the decision to open the formal investigation procedure is not sufficient to conclude that readers could assume that it concerned the STL.
Abi tagastamisega kaotab abisaaja eelise, mis tal oma konkurentide ees turul oli, ning abi andmisele eelnenud olukord on taastatud [136].
Indeed, a translation of the Dutch decision or an inquiry to the Commission could easily have clarified that the alleged Spanish aid involved interest-rate subsidies on the basis of Royal Decree 442/1994.
Selle tulemuse saavutamiseks peab komisjonil olema õigus nõuda abi tagasi selle tegelikelt saajatelt, et täita konkurentsiolukorra taastamise ülesanne turgudel, kus on toimunud konkurentsitingimuste moonutamine.
In addition, the Commission merely mentioned the fact that Spain had denied the existence of the alleged Spanish aid and that the Netherlands had failed to bring sufficient proof.
Sel eesmärgil peab komisjon suutma kindlalt tuvastada ettevõtjad, kes on kohustatud tagasi maksma ebaseadusliku abi, mis on tunnistatud kokkusobimatuks.
As mentioned in that Decision, the Commission can only trust the Member State and cannot be held responsible for the uncertainty, if any, that the absence of follow-up action on its part could have caused.
Kõnealust eesmärki nurjaks pöördumatult see, kui eraõiguslikud isikud oleksid lepingutingimuste abil võimelised komisjoni võetud tagastamisotsuste mõju muutma.
The Commission therefore finds that the 2004 Decision could not have contributed to a situation of uncertainty regarding the lawfulness of the STL.
Kui selline võimalus oleks olemas, kasutaksid läbirääkimistel tugeva positsiooniga ettevõtjad seda kaitseks tagastamisotsuste vastu, võttes seega riigiabi kontrollilt võimaluse saavutada praktilisi tulemusi.
Fourth, the Commission considers that the situation of uncertainty created with respect to the lawfulness of the STL as a result of the statement made in the 2001 Commission Decision concerning Brittany Ferries stopped on the date of publication of the Commission Decision on the French GIE Fiscaux.
Samas teatas Euroopa Kohus oma hiljutises otsuses Residex’ kohtuasjas [137], et siseriikliku kohtu ülesanne on kõiki juhtumi eripärasid arvesse võttes tuvastada abisaajad või teatud tingimustel garantii vormis antud riigiabi saajad ja nõuda tagasi kõne all olev abi kogu summa ulatuses.
That Decision made it clear that the Commission regarded the French tax lease scheme as State aid and should have alerted Spain and the beneficiaries of the STL to the fact that the scheme could constitute State aid.
Olenemata sellest, kes võib olla abi saaja, ja arvestades, et nende meetmete eesmärk, mille siseriiklikud kohtud peavad ELi toimimise lepingu artikli 108 lõike 3 rikkumise korral võtma, on peamiselt kõne all oleva abi maksmisele eelnenud konkurentsiolukorra taastamine, peavad need kohtud tagama, et seoses ülalnimetatud sätete kehtivusega võetud meetmed võimaldaksid sellise eesmärgi saavutada.
As a result, it cannot possibly have created — or contributed to — a situation of uncertainty in that respect.
See näitab, et abi põhjustatud moonutuse kõrvaldamiseks võivad siseriiklikud kohtud vajaduse korral sekkuda ja kuulutada lepingud kehtetuks isegi nende osapoolte kahjuks, kes ei ole abisaajad, st käesoleval juhul laenuandjad, kelle nõudeid toetas riigipoolne tagatis.
Fifth, for the reasons set out in Section 5.6.2.6 above, the Commission considers that the letter sent by Commissioner Kroes in 2009 did not create or contribute to creating a situation of uncertainty.
Sama põhimõte kehtib veelgi enam komisjoni puhul, kui ta esitab abisaajatele abi tagastamise nõude.
The Commission considers that the time elapsed in the investigation of the STL before initiating the formal investigation procedure should be calculated from 2006 when the Commission received the complaints from European shipyards.
Siinkohal tuleks rõhutada, et komisjonil tuleb teha abimeetme kohta lõplik otsus, samas kui siseriiklikel kohtutel tuleb kaitsta üksikisikute õigusi olukorras, kus on rikutud ELi toimimise lepingu artikli 108 lõikes 3 sätestatud kohustust teatada komisjonile eelnevalt riigiabi andmisest.
Indeed, for the reasons set out above, neither the publication of the draft measures in the Spanish Official Gazette, nor the allegations received by the Commission in 2001 and explicitly denied by Spain in 2002 support the view that the Commission has unduly delayed the exercise of its investigative powers.
Järelikult on lepingutingimused, mis kaitsevad abisaajaid ebaseadusliku ja siseturuga kokkusobimatu abi tagasinõudmise eest, kandes teistele isikutele üle abi tagastamise õigusliku ja majandusliku riski, vastuolus asutamislepinguga kehtestatud riigiabi kontrollisüsteemi olemusega.
Nor does the 2004 final Decision in Case C-66/2003, which concerned the matching of a different alleged State aid measure, support this opinion.
Selline süsteem on ühendusele antud ülesannete täitmiseks, eelkõige siseturu toimimiseks hädavajalik ja kujutab endast avalikku korda reguleerivaid norme [138].
The time that elapsed between the first complaint in 2006 and the opening of the formal procedure in 2011 does not appear excessive given the number of tax measures involved, the complexity of tax lease operations and the lack of transparency concerning these lease operations.
Seega ei saa eraõiguslikud isikud sellest lepingutingimusi kasutades kõrvale kalduda.
In addition, the Commission sent eight formal requests for information between September 2006 and May 2010 [132] and was regularly in contact with the Spanish authorities.
See kehtib ka vaatlusaluse olukorra kohta Hispaania maksu tasaarvelduse süsteemis, milles riik mõningaid laevatehaseid aktsionärina kontrollib.
Furthermore, it was only in October 2010 that the Commission received a new complaint containing a key element for the assessment of the scheme, namely a comprehensive study by tax experts, describing the functioning of the scheme and its effects.
Kuni asjaoluni, et avalik-õiguslikud laevatehased sätestasid lepingutingimused, mis kaitsevad abisaajaid abi tagastamise eest, takistab nende käitumine ebaseadusliku ja siseturuga kokkusobimatu riigiabi tagastamise nõude täitmist.
Consequently, the time elapsed in the investigation of the STL does not appear sufficient to invoke legal certainty.
Lisaks sellele võivad riigi kontrolli all olevad ettevõtjad, üritades oma lepinguosalisi abi tagastamise eest kaitsta, avaldada märkimisväärset survet oma eraõiguslikest isikutest konkurentidele, mõjutades neid lepingutesse samasuguseid tingimusi lisama, mille tulemuseks on abisaajate üldine kaitse abi tagastamise eest.
In view of the complexity of the measures at hand, the Commission cannot rule out that legal uncertainty may have been created by the 2001 Decision on Brittany Ferries, as alleged by Spain and the recipients, regarding the classification of the STL as aid.
JÄRELDUS
As a consequence, the Commission concludes that it should not order the recovery of aid resulting from STL operations in respect of which the aid was granted between the entry into force of the STL in 2002 and 30 April 2007.
vastavalt merendusalastele suunistele ja 27. veebruari 2002. aasta otsusele, millega lubatakse kohaldada Hispaania tonnaažimaksuga maksustamise korda, ei käsitleta tegevust, mis koosneb ainult aluste rentimisest, prahtimisest või väljarentimisest, veoteenustena.
Determining the amounts to be recovered
Seega ei ole need tegevusliigid abikõlblikud komisjoni heakskiidu saanud Hispaania tonnaažimaksuga maksustamise korra kohaselt;
The Commission has assessed different tax measures which constitute State aid schemes.
TRLIS artikli 115 lõiget 11 ja artikli 48 lõiget 4 ning RIS artiklit 49 (renditud varade ennetähtaegne amortisatsioon), tonnaažimaksuga maksustamise korra kohaldamist abikõlbmatutele majandushuviühingutele ja RIS artikli 50 lõiget 3 käsitatakse riigiabina ELi toimimise lepingu artikli 107 lõike 1 tähenduses;
It is not the purpose of this Decision to establish the precise amounts of aid received by each beneficiary in each of the STL operations.
kõnealused meetmed ei kujuta endast määruse (EÜ) nr 659/1999 artikli 1 punkti b kohaselt olemasolevat abi, sest komisjonile nendest ei teatatud ega saadud nende osas ka muul viisil komisjoni luba;
However, the Commission considers that the following methodology should be followed by the Member State in order to determine, on a case-by-case basis, the recipients of aid and the amount of incompatible aid to be recovered from them.
Hispaania on rakendanud kõnealust abi ebaseaduslikult, rikkudes Euroopa Liidu toimimise lepingu artikli 108 lõiget 3;
This methodology can be further refined in cooperation with the Spanish authorities, in particular in order to establish the actual amount of the tax advantage enjoyed by the investors, in the light of their individual tax situation.
järelikult on Hispaania maksu tasaarvelduse süsteem, mis hõlmab TRLIS artikli 115 lõike 11 ja artikli 48 lõike 4 ning RIS artikli 49 (renditud varade ennetähtaegne amortisatsioon) ühist kasutamist, tonnaažimaksuga maksustamise korra kohaldamist abikõlbmatutele majandushuviühingutele ja RIS artikli 50 lõike 3 kasutamist, ebaseaduslik;
Step 1: Calculation of the total tax advantage generated by the operation: This is the net present value (NPV) of the tax advantages actually obtained by the EIG or its investors (i.e. before the deduction of the part of those advantages transferred to the shipping company through a price rebate).
majandushuviühingule või selle investoritele antavat abi võib lugeda siseturuga kokkusobivaks, kui see vastab hüvitistele, mis on finantsinvestorite vahendusturuga kooskõlas ja suunatakse mereveoettevõtjatele, kes on merendusalaste suuniste kohaselt abikõlblikud ja vastavad kõnealustes suunistes sätestatud tingimustele.
The NPV should be calculated on the starting date of depreciation — early depreciation as authorised by the tax authorities — and the discount rates used for the purpose of that calculation should be based on market realities.
Eelkõige tähendab see, et mereveoettevõtjatele üle kantud kogusumma ei ületa suuniste 11. peatükis kehtestatud piirmäära;
The Commission suggests that, by default, Spain can use calculations provided by EIGs to the tax administration when applying for the early depreciation (see recital 168 above).
see osa abist, mis ületab siseturuga kokkusobiva abi summa, tuleb abisaajatelt, st majandushuviühingutelt ja nende investoritelt, tagasi nõuda, ilma et nimetatud abisaajatel oleks võimalik jätta abi tagastamise koorem teiste isikute kanda;
In principle, the tax advantage is considered granted on the date when the taxes are due by the EIG or its investors.
komisjon ei tohiks nõuda abi tagasimaksmist Hispaania süsteemi tehingutelt, mille jaoks anti abi ajavahemikul maksu tasaarvelduse süsteemi kohaldamisest aastal 2002 kuni 30. aprillini 2007, mis on France GIE fiscaux’ juhtumit C-46/2004 puudutava otsuse avaldamise kuupäev (vt eespool põhjendus 261);
Step 2: Calculation of the tax advantage generated by the general tax measures applied to the operation: This is the NPV — calculated in the same way as for step 1 — of the amount of the tax advantages that the EIG or its investors would have obtained in a reference situation in which only the accelerated depreciation measure would have been used from the moment the vessel started to be operated and the operation taxed according to normal corporate tax rules.
pärast seda kuupäeva ei riku abi tagastamise nõue Euroopa Liidu õiguses kinnitust leidnud õiguspärase ootuse kaitse ja õiguskindluse üldiseid põhimõtteid,
In this scenario, the capital gain on the sale of the vessel to the shipping company would have been subject, on the date the option is exercised by the shipping company, to the corporate tax generally applicable to corporate profits.
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
In principle, the tax advantage is considered to be obtained on the date when the taxes are due by the EIG or its investors.
Artikkel 1
Step 3: Calculation of the tax advantage equivalent to State aid: as the Commission considers accelerated depreciation to be a general measure, the amount of the advantage corresponding to that measure (i.e. the deferred payment of certain amounts of tax) does not constitute State aid.
Meetmed, mis tulenevad TRLIS artikli 115 lõikest 11 (renditud varade ennetähtaegne amortisatsioon), ettevõtjate, laevade ja abikõlbmatu tegevuse maksustamisest tonnaaži alusel ja RIS artikli 50 lõikest 3, kujutavad endast riigiabi majandushuviühingutele ja nende liikmetele, mis on Hispaanias 1. jaanuaril 2002. aastal ebaseaduslikult jõustatud ja mis rikuvad Euroopa Liidu toimimise lepingu artikli 108 lõiget 3.
The difference between the amounts obtained in Step 1 and Step 2 should correspond to the aid that the EIG and its investors have received as recipients of the tax measures in question, i.e. the NPV of the total advantage derived from the use of early depreciation, the TT scheme (for which EIGs were not eligible) and the tax exemption of the capital gains achieved through Article 50(3) RIS.
Artikkel 2
In principle, the tax advantage is deemed to be obtained on the date when the taxes are due by the EIG or its investors.
Artiklis 1 osutatud riigiabimeetmed on siseturuga kokkusobimatud, välja arvatud juhul, kui abi vastab hüvitisele, mis on finantsinvestorite vahendusturuga kooskõlas ja suunatakse mereveoettevõtjatele, kes on merendusalaste suuniste kohaselt abikõlblikud ja vastavad kõnealustes suunistes sätestatud tingimustele.
Step 4: Calculation of the amount of compatible aid: first, the aid received by the EIG or its investors as calculated in step 3 is compatible inasmuch as it corresponds to the advantage transferred to the shipping company which would have been compatible if it had been considered State aid to the shipping company.
Artikkel 3
The percentage of the aid transferred to the shipping company must be determined on the basis of a calculation similar to those submitted by the EIGs in their application to the tax administration (see recital 136 above), and allowing a remuneration in conformity with the market for the intermediation.
Hispaania lõpetab artiklis 1 osutatud abikava kohaldamise ühisturuga kokkusobimatus ulatuses.
As explained in recitals 202 to 210 above, part of the advantage transferred to the shipping company can be regarded as compatible if the shipping company, the vessel concerned and its transport activities are eligible under the Maritime Guidelines.
Artikkel 4
The amount compatible should be determined in compliance with Chapter 11 of the Guidelines and taking due account of all aid already granted to that shipping company in the EEA.
Hispaania nõuab tagasi artiklis 1 osutatud kava kohaselt antud kokkusobimatu abi sellest kasu saanud majandushuviühingu investoritelt, ilma et nimetatud abisaajatel oleks võimalik jätta abi tagastamise koorem teiste isikute kanda.
In particular, the amounts of aid granted in Spain must be added to those granted in the company’s country of establishment (if it is an EEA member).
Siiski ei toimu mingit tagasimaksmist seoses finantseerimistehingute raames antud abiga, mille puhul riiklikud pädevad ametiasutused kohustusid kohaldama kõnealuste meetmetega seotud soodustust õiguslikult siduva dokumendi alusel, mis võeti vastu enne 30. aprilli 2007.
The amount of aid exceeding the ceiling, or not proven to be compatible under Chapter 11 of the Maritime Guidelines, is to be regarded as incompatible.
Tagastatavatelt summadelt arvestatakse intressi alates kuupäevast, millal abi tehti selle kasutajatele kättesaadavaks, kuni selle tegeliku tagasimaksmiseni.
As the ceiling in Chapter 11 of the Maritime Guidelines is calculated on an annual basis and the advantage received by the shipping company relates to a long-term asset, the Commission agrees that, for the application of that ceiling, the advantage resulting for the shipping company from the STL operation can be spread over the normal depreciation period (10 years) of the vessel concerned.
Intress arvutatakse liitintressina vastavalt komisjoni määruse (EÜ) nr 794/2004 [139] V peatükile ja komisjoni määrusele (EÜ) nr 271/2008 [140], millega muudetakse määrust (EÜ) nr 794/2004.
Second, inasmuch as it corresponds to a remuneration in conformity with the market for the intermediation of financial investors in the transfer of a compatible advantage to the shipping companies, this remuneration will also be regarded as compatible or incompatible aid in the same proportion as the advantage channelled to the shipping company (see recital 201 above).
Alates käesoleva otsuse vastuvõtmise kuupäevast tühistab Hispaania kõik artiklis 1 osutatud kava alusel veel tegemata maksed.
As mentioned above, PYMAR has informed the Commission about certain clauses contained in certain contracts between the investors, the shipping companies and the shipyards.
Artikkel 5
Under such clauses, the shipyards would be required to compensate the other parties if the expected tax advantages cannot be obtained.
Artiklis 1 osutatud kava alusel antud abi nõutakse tagasi viivitamata ja tõhusalt.
In its final negative decision with partial recovery concerning the French GIE fiscaux case [133], which bears considerable similarities with the case at hand, the Commission noted that: ‘the fact that the legal and tax-related risks incurred by the members of EIGs may, in some cases, have been contractually passed on to the users of the assets cannot negate the principle that the Commission’s purpose in demanding, where appropriate, the recovery of unlawful aid is to deprive the various recipients of the advantage they have enjoyed in their respective markets compared with their competitors and to restore the status quo that existed before the aid was granted’.
Hispaania tagab käesoleva otsuse rakendamise nelja kuu jooksul pärast otsusest teatamise kuupäeva.
The Commission concluded that: ‘the achievement of that purpose cannot depend … on contractual stipulations agreed upon by the aid recipients’.
Artikkel 6
According to well-established case-law, the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market has as its purpose to re-establish the previously existing situation [134].
Kahe kuu jooksul pärast käesolevast otsusest teatamist esitab Hispaania järgmise teabe:
According to another formula, the main objective pursued in recovering unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage which such aid affords [135].
artiklis 1 osutatud kava alusel abi saanute loetelu ja neist igaühele kava alusel antud abi kogusumma;
By repaying the aid, the beneficiary forfeits the advantage which it had over its competitors in the market, and the situation prior to payment of the aid is restored [136].
igalt abisaajalt tagasi nõutav kogusumma (põhisumma ja intressid);
In order to achieve that result, the Commission must have the power to order that recovery takes place from the actual recipients, so that it can fulfil the function of re-establishing the competitive situation in the market(s) where the distortion has occurred.
käesoleva otsuse täitmiseks juba võetud ja kavandatud meetmete üksikasjalik kirjeldus;
To that effect, the Commission must be able to identify clearly the undertakings that are obliged to repay the unlawful aid that it declares incompatible.
dokumendid, mis tõendavad, et abisaajatele on antud korraldus abi tagasi maksta.
This objective would, however, be permanently frustrated if private parties were able, by contractual stipulations, to alter the effects of recovery decisions adopted by the Commission.
Hispaania teavitab komisjoni käesoleva otsuse täitmiseks võetud riiklike meetmete rakendamisest, kuni artiklis 1 osutatud kava alusel antud abi on lõplikult tagastatud.
That possibility, if available, could be used by economic operators enjoying substantial bargaining power to protect themselves from recovery decisions, thereby depriving State aid control of its practical consequences.
Hispaania esitab komisjoni taotlusel viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatud meetmete kohta.
By way of comparison, in its recent Residex judgment [137], the Court of Justice declared that it is for the national court, taking account of all the particular features of the case, to identify the beneficiary or, as the case may be, the recipients of a guarantee constituting State aid and to effect recovery of the total amount of the aid in question.
Ta esitab ka üksikasjalikud andmed abisaajatelt juba tagasi saadud abisummade ja intresside kohta.
In addition, irrespective of who the beneficiary of the aid may be, and given that the objective of the measures that the national courts are bound to take in the event of infringement of Article 108(3) TFEU is, essentially, to restore the competitive situation existing prior to the payment of the aid in question, those courts must ensure that the measures which they take with regard to the validity of the above-mentioned acts make it possible for such an objective to be achieved.
Artikkel 7
This shows that, when it is necessary to remedy the distortion caused by the aid, national courts may intervene and declare that contracts are invalid, even to the detriment of parties that are not recipients of the aid — in this case the lenders whose claims were assisted by the state guarantee.
Käesolev otsus on adresseeritud Hispaania Kuningriigile.
The same reasoning applies a fortiori to the Commission when it orders that the aid be effectively recovered from the recipients.
Brüssel, 17. juuli 2013
In this respect, it should be stressed that the Commission is called upon to take a final decision on the aid measure, rather than ensuring, as national courts must do, that the rights of individuals are safeguarded where the obligation to give prior notification of State aid to the Commission pursuant to Article 108(3) TFEU has been infringed.
Komisjoni nimel
It follows that contractual clauses sheltering the recipients of the aid from recovery of illegal and incompatible aid, by transferring the legal and economic risks of such recovery to other persons, are contrary to the very essence of the system of State aid control established by the Treaty.
asepresident
Such a system is essential for accomplishing the tasks entrusted to the Community and, in particular, for the functioning of the internal market and therefore constitutes a set of rules of public policy [138].
ELT C 276, 21.9.2011, lk 5.
Therefore, private parties cannot depart from it by contractual stipulations.
Vt parlamendi küsimus E-5819/2010, millele vastati 31.8.2010.
This is all the more true in the situation under scrutiny in the STL system, where some of the shipyards are controlled by the State.
Vt joonealune märkus nr 1.