natgillin/translations-raw huggingface dataset:
Hence, the measure derogates from the common IBI tax regime inasmuch as it differentiates between economic operators who, in the light of the objective of the IBI tax system (which is to tax real estate property rights laid down in Article 61 the Royal Legislative Decree 2/2004 over rural and urban), are in a comparable factual and legal situation.
Erandiks on juhud, kus asjaomane liikmesriik on otsustanud kehtestada turumehhanismid.
Intrinsic logic of the tax system
Käesoleval juhul on Correose osutatud teenused osa riigi kohustusest reguleerida ja korraldada valimisi, mille puhul tunnistatakse õigust hääletada isiklikult või posti teel.
The Commission preliminarily concludes that the IBI tax exemption applicable to Correos is prima facie selective.
Hispaania ametiasutused ja/või Correos väidavad, et kõiki tegevusi, mida Correos valimiste korraldamise kontekstis ellu viib, tuleks käsitada osana riigi eelisõigustest ning et seega ei tohiks Correost käsitada nende tegevuste elluviimisel ettevõtjana [vt põhjendused 79–81, 118 ja 119].
However, it is still necessary to determine (as mentioned in recital 281), whether the tax exemption from IBI can be justified by the nature or general scheme of the IBI tax system by demonstrating that the measure directly results from the basic or guiding principles of its tax system.
Komisjon leiab, et otseselt hääletusmenetlusega seotud tegevused nagu posti teel hääletamise korraldamine, valijate loendust korraldava ameti materjalide (nt hääletajate registreerimiskaardid) laialisaatmine ning valimisdokumentide kokkukogumine pärast häälte lugemist on osa riigi olulistest ülesannetest.
The Spanish authorities and/or Correos have not provided before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure any argument that would demonstrate that the tax exemption from IBI would result from the application of a guiding principle of the IBI tax system.
Seetõttu nõustub komisjon Hispaania ametiasutustega, et neid tegevusi ei saa käsitada majandustegevusena ja et nende rahastamine ei kujuta endast riigiabi, sest nende tegevuste puhul ei saa Correost pidada ettevõtjaks.
The Commission has also not been able to identify such a justification.
Olukord on aga teistsugune poliitiliste kandidaatide väljasaadetavate valimismaterjalide postikäitlemise puhul.
The inherent logic of the IBI tax system is to tax the property rights laid down in Article 61 the Royal Legislative Decree 2/2004 over rural and urban properties and over property with special characteristics.
Seetõttu tuleks Correost pidada poliitiliste kandidaatide väljasaadetavate valimismaterjalide postikäitlemise puhul ettevõtjaks aluslepingu artikli 107 lõike 1 tähenduses.
Applying a total exemption from IBI exclusively to Correos does not fit within the logic of the IBI tax system.
Arvestades teenuse sisu, võivad ka teised postiettevõtjad olla võimelised seda teenust avalik sektori hüvitise eest osutama.
Since the Spanish authorities have not provided in the course of the formal investigation procedure any argument that contradicts the assessment of the Commission, the Commission confirms the preliminary conclusion reached in the 2016 Opening Decision that the tax exemption from IBI granted to Correos constitutes a selective advantage that cannot be justified by the nature and logic of the IBI tax system.
Seda tõendab asjaolu, et valimiskandidaadid kasutavad praegu oma trükiste saatmiseks riigi kehtestatud süsteemi (ja valivad seega Correose), sest nad peavad maksma ühiku eest väga väikest hinda.
Tax on Economic Activities (IAE)
Kui nad soovivad aga saata rohkem kui ühe ühiku kodaniku kohta, peavad nad maksma täishinda ning saavad vabalt otsustada kasutada selleks Correose või muude postiettevõtjate teenuseid (eriti linnapiirkondades).
It follows from Article 78 of the Royal Legislative Decree 2/2004 that undertakings that carry out economic, business, professional or artistic activities are subject to IAE.
Correosele poliitiliste kandidaatide väljasaadetavate valimismaterjalide postikäitlemise eest antava hüvitise eesmärk on katta täielikult või osalised netokulud, mis kaasnevad Correosele asjaomase teenuse osutamisega.
The IAE tax on postal services and telecommunications is laid down in the Tariff Group 847 ‘Postal services and telecommunications’ of Royal Legislative Decree 1175/1990 of 28 of September.
Ilma selle hüvitiseta peaks Correos need kulud ise katma.
Accordingly, the reference framework is the IAE, as laid down in the Royal Legislative Decree 2/2004, of 5 March 2004.
See hüvitis kujutab endast seega Correosele antud eelist, sest sellega vabastatakse ettevõtja koormusest, mida ta peaks ilma hüvitiseta kandma.
Note 3 to Tariff Group 847 of Royal Legislative Decree 1175/1990 provides that the Public Business Entity of Correos is entitled to pay only 50 % of the tax amount laid down for the undertakings subject to the Tariff Group 847 ‘Postal services and telecommunications’.
Meede on selgelt valikuline, sest sellest saab kasu vaid üks ettevõtja: Correos.
The partial tax exemption from IAE applicable to Correos constitutes a derogation from the IAE tax system applicable to economic, business, professional and artistic activities generally and postal services and telecommunications in particular.
Nagu selgitatud põhjenduses 204, võib mistahes meede, millest Correos kasu saab, kahjustada liikmesriikidevahelist konkurentsi ja kaubandust.
That exemption can therefore be considered to grant a selective advantage to Correos.
Komisjon leiab, et valimiskandidaatide valimismaterjalide levitamise rahastamine kujutab endast riigiabi aluslepingu artikli 107 lõike 1 tähenduses.
Indeed, by applying the 50 % tax exemption, Correos, which is involved in economic activities generally and postal services in particular, enjoys a tax benefit to which other undertakings in general and other postal operators in particular are not entitled.
Hispaania ametiasutused ja Correos leiavad [vt põhjendused 83–85 ja 121], et kui valimiskandidaatide valimismaterjalide levitamise rahastamist käsitatakse abina, peaks see olema olemasolev abi, sest see eelnes Hispaania liitumisele Euroopa Majandusühendusega 1986. aastal.
Hence, the measure derogates from the common IAE regime applicable to all undertakings in general and postal services and telecommunications operators in particular, inasmuch as it differentiates between economic operators who, in the light of the objective of the IAE (which is to tax the performance of an economic activity), are in a comparable factual and legal situation.
Hispaania ametiasutused selgitavad eelkõige, et valimiskandidaatidele valimismaterjalide levitamise korral antav hüvitis on kehtinud alates 1977. aastast ilma oluliste muutusteta.
The Commission therefore concludes that the partial exemption from the IAE applicable to Correos is prima facie selective.
Hispaania ametiasutuste esitatud teabe põhjal märgib komisjon, et süsteemiga, mis loodi 1977. aastal, tagati fikseeritud madalad tasud, mida kohaldati kõigi valimiste puhul (kohalikud, piirkondlikud, riiklikud ja liidu valimised).
It is therefore necessary to determine, in accordance with the Court's case law, whether the tax exemption from IAE granted to Correos can be justified by the nature or general scheme of the IAE tax system by demonstrating that the measure directly results from the basic or guiding principles of its tax system.
Samuti kaeti iga valimise puhul osaliselt kõik saatekulud, mida Correos kogu ajavahemikul kandis.
Correos argues that the exemption from the IAE would be justified by the logic of the IAE tax system because the intrinsic logic of the IAE would be to tax economic activities with the aim to intervene in the production or distribution of goods and services and Correos is engaged not only in economic activities that consist in the production of goods and services, but also in providing public services like the USO, which do not follow an economic purpose(see recital 70).
Komisjon järeldab, et valimiskandidaatide valimismaterjalide levitamise rahastamine kujutab endast olemasolevat abi määruse (EL) 2015/1589 artikli 1 punkti b tähenduses.
The Commission cannot agree with that argument.
Hüvitis, mida on Correosele antud poliitiliste kandidaatide väljasaadetavate valimismaterjalide levitamise eest, kujutab endast olemasolevat abi ning seda käsitletakse eraldi kooskõlas nõukogu määruse (EÜ) nr 659/1999 artiklitega 17, 18 ja 19.
Delivering the USO is an economic activity and a tax exemption that would target the USO should be considered State aid which could possibly be compatible if it complied with the SGEI rules on compatibility.
KOKKUVÕTVAD JÄRELDUSED
This argument seems to contradict the request of Correos that the IAE and IBI tax exemptions are not assessed in light of the 1998 or 2010 Postal law which entrust Correos with the USO but with direct reference to the legislation governing each tax (see recital 66).
1998. aasta postiseaduse kohaselt Correosele universaalteenuse osutamise kohustuse täitmise eest antud hüvitised, vabastused kinnisvaramaksust ja majandustegevuste maksust ning Correosele valimismaterjalide levitamise eest antud hüvitis kujutavad endast abimeetmeid aluslepingu artikli 107 lõike 1 tähenduses, sest nendega vabastati Correos kuludest, mida eraettevõtjad tavaliselt kannavad.
The Commission notes in this respect that Correos has not argued that the IAE tax exemptions could constitute USO compensations.
Kolm kapitali suurendamist aastatel 2004, 2005 ja 2006 ei kujuta endast riigiabi aluslepingu artikli 107 lõike 1 tähenduses, sest riik tegutses kooskõlas turumajanduse tingimustes tegutseva investori põhimõttega.
As a consequence, the Commission considers that it is not demonstrated that the exemption from the IAE could be justified by the logic of the IAE tax system.
Komisjon leiab, et Hispaania rakendas õigusvastaselt põhjenduses 338 osutatud abimeetmeid, rikkudes aluslepingu artikli 108 lõiget 3, välja arvatud hüvitise puhul, mis anti Correosele poliitiliste kandidaatide saadetud valimismaterjalide levitamise eest ning mis kujutab endast olemasolevat abi.
The Commission confirms the preliminary conclusion reached in the 2016 Opening Decision that the partial tax exemption from IAE granted to Correos constitutes a selective advantage that cannot be justified by the nature and logic of the IAE tax system.
1998. aasta postiseaduse kohaselt Correosele universaalteenuse osutamise kohustuse täitmise eest antud hüvitised kujutavad endast aluslepingu artikli 106 lõike 2 tähenduses kokkusobimatut abi ulatuses, milles Correos sai ülemäärase hüvitise.
As explained in Recital (204), any measure benefiting Correos is liable to affect competition and trade between Member States.
Vabastused kinnisvaramaksust ja majandustegevuste maksust kujutavad endast kokkusobimatut abi.
On the basis of the foregoing considerations, the Commission confirms its preliminary assessment that the exemptions from IBI and IAE granted to Correos fulfil the cumulative State aid criteria and hence constitute State aid within the meaning of Article 107(1) of the Treaty.
Correosele poliitiliste kandidaatide väljasaadetavate valimismaterjalide levitamise eest antud hüvitis kujutab endast olemasolevat abi ning seda käsitletakse eraldi kooskõlas määruse (EÜ) nr 659/1999 artiklitega 17, 18 ja 19.
As regards the tax exemption to IBI, the tax exemptions were obtained by Correos between 2008 and 2013, hence after the accession of Spain to the Union in 1986.
TAGASINÕUDMINE
Therefore, the Real Estate Tax exemption cannot be regarded as existing aid.
Vastavalt aluslepingule ja Euroopa Kohtu väljakujunenud kohtupraktikale on komisjon pädev otsustama, et asjaomane liikmesriik peab abi andmise lõpetama või seda muutma, kui on leitud, et abi on siseturuga kokkusobimatu.
As regards the IAE tax exemption, the tax was introduced by Articles 79 to 92 of Law 39/1988, regulating the Local Finance, of 28 December 1988.
Samuti on Euroopa Kohus korduvalt sedastanud, et liikmesriigi kohustus lõpetada sellise abi andmine, mida komisjon peab siseturuga kokkusobimatuks, on kehtestatud selleks, et taastada varasem olukord.
The tax was introduced after the accession of Spain to the Union.
Sellega seoses on Euroopa Kohus leidnud, et kõnealune eesmärk on saavutatud, kui abisaaja on ebaseadusliku abina saadud summad tagasi maksnud ja seega loobunud eelisest, mis tal turul konkurentide ees oli, ja kui on taastatud abi väljamaksmisele eelnenud olukord.
Therefore, the IAE tax exemption cannot normally be qualified as existing aid.
Kooskõlas kohtupraktikaga on määruse (EL) 2015/1589 artikli 16 lõikes 1 sätestatud, et „[k]ui ebaseadusliku abi korral tehakse negatiivne otsus, nõuab komisjon, et kõnealune liikmesriik peab võtma kõik vajalikud meetmed, et abisaajalt abi tagasi saada […]“.
It can be noted that the Spanish authorities and/or Correos argue that the IAE tax exemption are existing aid because the exemption would derive from the so-called Licence Quota, which was a modality of the Tax on Activities and Commercial and Industrial Benefits, adopted by Decree 3313/1966 of 29 December 1966 (see recitals 71 and 103).
Seega, võttes arvesse, et 1998. aasta postiseaduse kohaselt Correosele universaalteenuse osutamise kohustuse täitmise eest antud hüvitiste ning kinnisvaramaksust ja majandustegevuste maksust antud vabastuste rakendamisel rikuti Euroopa Liidu toimimise lepingu artiklit 108 ning need kujutavad endast ebaseaduslikku ja siseturuga kokkusobimatut abi, tuleb see abi tagasi nõuda, et taastada enne abi väljamaksmist turul valitsenud olukord.
Moreover, even assuming that the IAE tax introduced in 1988 could derive from the 1966 Tax on Activities and Commercial and Industrial Benefits, the Commission notes that the Spanish authorities also recognize that Correos enjoyed full exemption from the 1966 Tax on Activities and Commercial and Industrial Benefits when it was an administrative body due to its nature (see recital 103).
Abi tuleks tagasi nõuda alates kuupäevast, mil abisaaja sai eelise, st alates ajast, mil abi anti abisaaja käsutusse, kuni tegeliku tagasimaksmiseni, ning abisaajal tuleb tasuda abisumma pealt intressi kuni abi tegeliku tagasimaksmiseni.
Correos has been an administrative body until 1990 (see recital 22) so it has a priori never been subject to the 1966 Tax on Activities and Commercial and Industrial Benefits while the IAE Tax system has clearly classified Correos in a specific taxable category and Correos has benefited from a 50 % reduction of the payable amount under that category.
Samuti võidakse arvesse võtta maksualast korrigeerimist, nagu mainitud põhjendustes 268–269.
The Commission therefore maintains its views that the IAE tax exemption does not constitute existing aid.
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
The Commission notes that the IBI and IAE tax exemptions have not been subject to notification under Article 108(3) of the Treaty.
Artikkel 1
Therefore, the tax exemptions granted to Correos constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
317,387 miljonit eurot, mille Correos sai 1998. aasta postiseaduse kohaselt universaalteenuse osutamise kohustuse täitmise eest antava hüvitiste vormis ja millega Hispaania rikkus aluslepingu artikli 108 lõiget 3, on riigiabi aluslepingu artikli 107 lõike 1 tähenduses.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
Riigiabi summas 752840,50 eurot, mis anti Correosele kinnisvaramaksust (Impuesto sobre Bienes Inmuebles) vabastamise vormis ning mida Hispaania rakendas õigusvastaselt, rikkudes aluslepingu artikli 108 lõiget 3, on siseturuga kokkusobimatu.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to paragraphs (2) or (3) of Articles 107 of the Treaty.
Artikkel 4
The Commission observes that the IBI and IAE tax exemptions relieve Correos from costs which it would normally have had to bear in its day-to-day management or normal activities.
Kapitalisüstid, mille Hispaania 2004., 2005. ja 2006. aastal Correosesse tegi, ei ole abi ELi toimimise lepingu artikli 107 lõike 1 tähenduses.
In other words, those exemptions constitute operating aid, without any limitation in time.
Artikkel 5
As a general rule, operating aid cannot be deemed compatible with the internal market under paragraphs (2) or (3) of Article 107 of the Treaty.
Riigiabi, mida Correos sai valimismaterjalide levitamise eest antava hüvitise vormis, on olemasolev abi määruse (EL) 2015/1589 artikli 1 punkti b tähenduses.
(309) Moreover, the Spanish authorities have not advanced any arguments, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, showing that the IBI and IAE tax exemptions granted to Correos could fall under any of the exemptions listed in paragraphs (2) or (3) of Article 107of the Treaty.
Artikkel 6
The Spanish authorities have also provided no justification, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, according to which the IBI and IAE exemptions (which apply in any case not only to SGEI but also purely commercial activities) could be compatible under Article 106(2).
Hispaania nõuab artiklites 1, 2 ja 3 osutatud meetmetega antud kokkusobimatu abi abisaajatelt tagasi.
Considering the above, the Commission considers that the IBI and IAE tax exemptions constitute incompatible State aid and the corresponding amounts should be recovered.
Riigiabi summat, millele on viidatud artikli 1 teises lõigus, võidakse vähendada, lahutades sellest saadud abilt makstud maksud, eeldusel, et abisaaja ei saa täiendavat maksuvähendust, nagu osutatud tagasinõudmist käsitleva teatise punktis 50.
Correos argues in this respect that even if the Commission were to find the IBI tax exemptions incompatible, these could not be recovered because of the res judicata principle which would entail, according to Correos that the judgment of the Spanish Supreme Court could no longer be put in question (see recital 69).
Tagasinõutavatelt summadelt arvestatakse intressi alates kuupäevast, mil need anti abisaaja käsutusse, kuni nende tegeliku tagasimaksmiseni.
The Commission does not share the views of Correos on this point.
Intress arvutatakse liitintressina kooskõlas määruse (EÜ) nr 794/2004 V peatükiga.
First the Spanish Supreme Court has not ruled on the existence or non-existence of aid in the IBI exemptions granted by the local Courts (see recitals 40 and 41).
Hispaania tühistab kõik artiklites 1, 2 ja 3 osutatud abi väljamaksmata maksed alates käesoleva otsuse vastuvõtmise kuupäevast.
The only conclusion of the Supreme Court was that the IBI exemptions were not justified.
Artikkel 7
As explained by the Spanish authorities, the Court also did not have the powers to order recovery.
Artiklites 1, 2 ja 3 osutatud abi nõutakse tagasi viivitamata ja tõhusalt.
The res judicata can therefore not be evoked in this context given that there is actually no judgment concluding that Correos should not repay the corresponding amounts.
Hispaania tagab käesoleva otsuse täitmise nelja kuu jooksul alates otsuse teatavakstegemisest.
Second, the assessment of the compatibility of aid is an exclusive competence of the Commission and to the extent that there is State aid, the national Courts could not pronounce themselves on compatibility and recovery.
Artikkel 8
The recovery amount for the IBI exemption in nominal terms corresponds to the sum of the exemptions granted to Correos by local Courts between 2008 and 2013 and is equal to EUR 752840,50.
Hispaania esitab komisjonile kahe kuu jooksul alates käesoleva otsuse teatavakstegemisest järgmise teabe:
The actual amount to be recovered will include interests from the date on which each tax refund was paid to Correos until their actual recovery.
abisaajalt tagasinõutava abi kogusumma (põhisumma ja intressid);
The recovery amount for the IAE partial exemption in nominal terms corresponds to the total amount of IAE reduction granted to Correos from 2004 to 2017: EUR 113591,24.
käesoleva otsuse täitmiseks juba võetud ja kavandatavate meetmete üksikasjalik kirjeldus;
The actual amount to be recovered will include interests from the date on which the reduced IAE taxes were paid by Correos until their actual recovery.
dokumendid, mis tõendavad, et abisaajale on antud korraldus abi tagasi maksta.
THE THREE CAPITAL INCREASES GRANTED RESPECTIVELY IN 2004, 2005 AND 2006
Hispaania teavitab komisjoni selle otsuse täitmiseks võetud riiklike meetmete edenemisest seni, kuni artiklites 1, 2 ja 3 osutatud abi on täielikult tagasi makstud.
The Spanish authorities have argued that the three capital increases granted to Correos in 2004 (EUR 16 million), 2005 (EUR 16 million) and 2006 (EUR 16 million) complied with the MEIP and therefore did not constitute State aid.
Ta esitab komisjoni taotlusel viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatavate meetmete kohta.
According to the Spanish authorities, those capital increases were part of Correos' strategic business plan for the period 2001-2006 in order to compensate for the slowing down of the postal market.
Ta esitab ka üksikasjalikud andmed abisaajalt juba tagasi saadud abisummade ja intresside kohta.
This included investments in Correos' infrastructure, organization structure and automation process.
Artikkel 9
Following the doubts expressed by the Commission in the 2016 Opening Decision, the Spanish authorities have provided the Commission with additional arguments in favour of MEIP compliance (see section 4.1.3), namely:
Käesolev otsus on adresseeritud Hispaania Kuningriigile.
the prospects of Correos were good at the moment of the investment based on ex-ante multiannual plans.
Brüssel, 10. juuli 2018
In particular, the 2004-2006 multiannual plans foresaw an improvement in the profitability of Correos against profit stability in the event of no investment activity.
Komisjoni nimel
In that sense the capital increases were a key element in achieving the ex-ante forecasted profitability of the company.
Margrethe Vestager
the modernisation of the company was a coherent business decision that any shareholder would have upheld, specifically for 2004-2006 the investment activity was higher than the average of 1994-2004, therefore the capital increases were part of the response to the need for additional funding.
ELT C 129, 12.4.2016, lk 10.
the company made profits following the investments (even excluding the USO compensation received by Correos),
Vt joonealune märkus 1.
an ex-post independent study (from Ernst-Young) based on ex-ante data concluded that the expected return of the Spanish State's investment in Correos was greater than its cost of capital at the time of the investment.
Euroopa Parlamendi ja nõukogu 15. detsembri 1997. aasta direktiiv 97/67/EÜ ühenduse postiteenuste siseturu arengut ja teenuse kvaliteedi parandamist käsitlevate ühiseeskirjade kohta (EÜT L 15, 21.1.1998, lk 14).
The decisions of the State were based on multi-annual plans which clearly foresaw an improvement of profitability of Correos and that this was further confirmed by the facts.
Need võivad olla: a) kuni 2 kg kaaluvad kirjad ja postkaardid, mis sisaldavad kirjalikke sõnumeid; b) kuni 10 kg kaaluvad pakid, millel võib olla, aga ei pea olema majanduslik väärtus.
The Commission takes the view that the 2004-2006 capital injections can be regarded as complying with the MEIP and therefore does not constitute State aid within the meaning of Article 107(1) of the Treaty.
Euroopa Parlamendi ja nõukogu 10. juuni 2002. aasta direktiiv 2002/39/EÜ, millega muudetakse direktiivi 97/67/EÜ ühenduse postiteenuste konkurentsile avamise jätkamise kohta (EÜT L 176, 5.7.2002, lk 21).
THE COMPENSATIONS GRANTED TO CORREOS FOR THE ORGANISATION OF ELECTIONS
Euroopa Parlamendi ja nõukogu 20. veebruari 2008. aasta direktiiv 2008/6/EÜ, millega muudetakse direktiivi 97/67/EÜ seoses ühenduse postiteenuste siseturu rajamise lõpuleviimisega (ELT L 52, 27.2.2008, lk 3).