natgillin/translations-raw huggingface dataset:
That does not exclude their qualification as undertakings according to Article 107(1) of the Treaty.
To ne isključuje njihovo svojstvo poduzetnika u skladu s člankom 107. stavkom 1. Ugovora.
The supported professional sport activities are of a commercial nature [6].
Poduprte profesionalne sportske djelatnosti komercijalne su prirode [6].
Those revenue-generating activities are economic in nature and conducted in fierce competition with the other large European professional football clubs.
Te su djelatnosti stvaranja prihoda ekonomske po prirodi i provode se u oštroj konkurenciji s drugim velikim europskim profesionalnim nogometnim klubovima.
Tax differentiation may selectively favour the four clubs.
Razlikama u oporezivanju može se selektivno davati prednost tim četirima klubovima.
The Commission therefore preliminarily concluded in the opening decision that the four sport clubs in question enjoy an advantage in the form of a preferential tax rate which is not justified by the nature of the tax system.
Stoga je Komisija u odluci o pokretanju postupka preliminarno zaključila da dotična četiri kluba imaju prednost u obliku povlaštene stope poreza koja nije opravdana prirodom poreznog sustava.
The tax differentiation between them and other clubs is an effect which is caused by Law 10/1990, which singled out a limited number of beneficiaries.
Razlika u oporezivanju između njih i ostalih klubova rezultat je Zakona 10/1990 kojim se ograničava broj korisnika.
The Commission furthermore found that that advantage derives from State resources, as the State forgoes possible tax revenues and that aid to professional football clubs has an effect on competition and trade between Member States.
Komisija je nadalje utvrdila da ta prednost proizlazi iz državnih sredstava jer se država odriče mogućih poreznih prihoda te da ta pomoć profesionalnim klubovima utječe na natjecanje i trgovinu između država članica.
The Commission preliminarily concluded in the opening decision that the financial State support providing an advantage to the professional sport clubs Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF will, in all likelihood, have the potential to distort competition and affect trade.
Komisija je u odluci o pokretanju postupka preliminarno zaključila da bi se financijskom državnom potporom kojom se daje prednost profesionalnim sportskim klubovima Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona i Real Madrid CF, po svemu sudeći, moglo narušiti tržišno natjecanje i utjecati na trgovinu.
Thereby it constitutes State aid in the meaning of Article 107(1) of the Treaty.
Time se ta potpora smatra državnom potporom u smislu članka 107. stavka 1. Ugovora.
The Commission expressed doubts regarding the compatibility of the aid with the internal market.
Komisija je izrazila sumnje u pogledu sukladnosti te potpore s unutarnjim tržištem.
It also found that no guidelines on compatibility criteria seem to be applicable to the present case.
Jednako je tako utvrdila kako se čini da na ovaj slučaj nisu primjenjive smjernice o kriterijima sukladnosti.
Therefore, compatibility should be assessed directly under Article 107(3)(c) of the Treaty, according to which aid may be considered compatible with the internal market if it facilitates, in the common interest, the development of certain economic activities or of certain economic areas.
Stoga bi sukladnost trebalo ocijeniti izravno u skladu s člankom 107. stavkom (3) točkom (c) Ugovora, prema kojemu se potpora može smatrati sukladnom s unutarnjim tržištem ako pogoduje razvoju određenih gospodarskih djelatnosti ili određenih gospodarskih područja u zajedničkom interesu.
The Commission doubted that there would be an objective of common interest which could justify selective operating support to very strong actors in a highly competitive economic sector.
Komisija je izrazila sumnju u postojanje cilja od zajedničkog interesa kojim bi se mogla opravdati selektivna operativna potpora vrlo snažnim akterima u izrazito natjecateljskom gospodarskom sektoru.
Accordingly, the Commission considered in the opening decision that by means of the scheme introduced by Law 10/1990, Spain grants individual operating aid through a preferential tax rate to four sport clubs Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF which cannot be justified under Article 107(3)(c) of the Treaty.
U skladu s time, Komisija je u odluci o pokretanju postupka smatrala da Španjolska provedbom programa potpore uvedenog Zakonom 10/1990 s pomoću povlaštene porezne stope odobrava pojedinačnu operativnu potporu četirima sportskim klubovima: Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona i Real Madrid CF, što se ne može smatrati opravdanim u skladu s člankom 107. stavkom 3. točkom (c) Ugovora.
The Commission invited Spain and interested parties to provide comments.
Komisija je pozvala Španjolsku i zainteresirane strane da iznesu primjedbe.
Following the publication of the opening decision, the Commission received observations from Real Madrid CF, FC Barcelona, Athletic Club Bilbao, the Liga Nacional de Fútbol Profesional, from a citizen and from organisations desiring that their identity is treated as confidential.
Nakon objave odluke o pokretanju postupka Komisija je primila očitovanja klubova Real Madrid FC, FC Barcelona i Athletic Club Bilbao, udruženja Liga Nacional de Fútbol Profesional te građana i organizacija koji žele da se njihov identitet smatra povjerljivim.
GENERAL OBSERVATIONS
OPĆE PRIMJEDBE
The Liga Nacional de Fútbol Profesional refers to the special status of sport under Article 165 of the Treaty.
Liga Nacional de Fútbol Profesional poziva se na poseban status koji sport ima u skladu s člankom 165. Ugovora.
It claims that Law 10/1990 simply wanted to introduce a voluntary system of social responsibility for clubs.
Navodi da se Zakonom 10/1990 jednostavno htjelo uvesti dobrovoljni sustav društvene odgovornosti za klubove.
The Liga maintains that therefore the reform had not a fiscal objective.
Tvrdi da reforma stoga nije imala fiskalni cilj.
The fiscal consequences would be an indirect effect of other objectives pursued.
Fiskalne su posljedice neizravan učinak drugih ciljeva kojima se teži.
Athletic Club Bilbao points to the tax autonomy of the Territorio Histórico de Bizkaia in the Basque Country with regard to corporate taxation, which was acknowledged by the General Court [7].
Athletic Club Bilbao poziva se na poreznu autonomiju područja Territorio Histórico de Bizkaia u Baskiji u pogledu oporezivanja dobiti koju Opći sud priznaje [7].
The territorial reference frame for the determination whether Athletic Club Bilbao enjoys a selective advantage would therefore be the Territorio Histórico de Bizkaia.
Stoga bi teritorijalni referentni okvir na osnovi kojeg se određuje uživa li Athletic Club Bilbao selektivnu prednost bilo područje Territorio Histórico de Bizkaia.
Although the sport law is of national application, it does not contain rules on taxes.
Iako se zakon o sportu primjenjuje na nacionalnoj razini, on ne uključuje pravila o oporezivanju.
Under the Treaty on European Union, the Union would however be bound to respect the regional and local self-government structures of the Member States.
Međutim, u skladu s Ugovorom o Europskoj uniji, Unija je dužna poštovati strukture regionalne i lokalne samouprave država članica.
In the Territorio Histórico de Bizkaia there would be no sport limited companies.
Na području Territorio Histórico de Bizkaia nema sportskih društava s ograničenom odgovornošću.
Therefore, according to the club, there cannot be any selective treatment of sport entities in that region.
Stoga, prema stajalištu kluba, u toj regiji ne može postojati selektivni tretman sportskih subjekata.
Athletic Club Bilbao should be seen simply as subject to the general corporate tax regime applicable in the Territorio Histórico de Bizkaia for all non-profit entities.
Trebalo bi jednostavno smatrati da Athletic Club Bilbao podliježe općem sustavu poreza na dobit koji se na području Territorio Histórico de Bizkaia primjenjuje na sve neprofitne subjekte.
ON THE JUSTIFICATION FOR DIFFERENT CORPORATE TAX RATES
O OPRAVDANJU ZA RAZLIČITE STOPE POREZA NA DOBIT
The Liga Nacional de Fútbol Profesional, Real Madrid CF, FC Barcelona and Athletic Club Bilbao consider the corporate tax differentiation justified by the nature of the tax; therefore it would not entail selective advantage.
Liga Nacional de Fútbol Profesional, Real Madrid CF, FC Barcelona i Athletic Club Bilbao smatraju da su razlike u porezu na dobit opravdane prirodom oporezivanja i da stoga nemaju za posljedicu selektivnu prednost.
Sport clubs would be taxed in the same way and subject to the same rules as other non-profit entities.
Sportski klubovi oporezivali bi se na isti način i bili bi podložni istim pravilima kao i neprofitni subjekti.
The general regime applicable to non-profit entities could not be considered as an exception to the tax regime applicable to companies.
Opći sustav koji se primjenjuje na neprofitne subjekte ne bi se mogao smatrati izuzećem od poreznog sustava koji se primjenjuje na društva.
It would be a distinct, general regime in its own right, applicable to all Spanish non-profit entities irrespective of the sector, the size and the region.
Bio bi to različit, opći sustav po vlastitom pravu primjenjiv na sve španjolske neprofitne subjekte, neovisno o sektoru, veličini i regiji.
The different legal regime would limit the market activity of non-profit associations and curb their ability to generate the same profits as for-profit companies.
Različitim pravnim sustavom ograničilo bi se tržišno djelovanje neprofitnih udruženja, kao i njihova sposobnost stvaranja jednakih dobiti kao i kod profitnih društava.
For-profit companies' essential motive for obtaining profits would be to generate distributable funds so as to be able to offer an adequate return on investment for its shareholders.
Osnovni motiv za pribavljanje dobiti profitnih društava bio bi stvaranje raspodjeljivih sredstava kako bi svojim dioničarima mogli ponuditi odgovarajući povrat ulaganja.
Real Madrid CF refers to the Court of Justice judgment in Kennemer Golf [8], which states in paragraphs 26, 31 and 35 that a non-profit organisation must not have the aim of achieving profits for its members.
Real Madrid CF poziva se na presudu Suda u slučaju Kennemer Golf [8] u kojoj se u stavcima 26., 31. i 35. navodi da cilj neprofitnih organizacija ne smije biti ostvarivanje dobiti za svoje članove.
Real Madrid CF and Athletic Club Bilbao argue that, although the systematic pursuit of profits would not prevent a categorisation of an entity as non-profit organisation, these profits have to be used for the purposes of the provision of its services.
Read Madrid CF i Athletic Club Bilbao smatraju da se, iakosustavno nastojanje ostvarivanja dobiti ne bi spriječilo svrstavanje subjekta u neprofitne organizacije, te dobiti moraju upotrijebiti u svrhe pružanja njihovih usluga.
They put emphasis on the fact that the profit of a sport club must not be distributed to its members.
Naglasak stavljaju na činjenicu da se dobit sportskog kluba ne smije raspodijeliti njegovim članovima.
Consequently, sport clubs and sport limited companies would not be in a comparable factual and legal situation.
Slijedom toga, sportski klubovi i sportska društva s ograničenom odgovornošću ne bi bili u usporedivoj činjeničnoj i pravnoj situaciji.
In any case, a possible difference in taxation would be justified by the nature or general structure of the Spanish fiscal system.
U svakom slučaju, moguća razlika u oporezivanju bila bi opravdana prirodom ili općom strukturom španjolskog fiskalnog sustava.
According to Real Madrid CF it would therefore not be sufficient as common reference base to have the objective to make a profit.
Prema stajalištu kluba Real Madrid CF stoga ne bi bilo dovoljno kao zajedničku referentnu osnovu imati za cilj ostvarivanje dobiti.
The reference should instead be to make a profit which can be distributed, something which is not possible for clubs.
Umjesto toga, referentno bi trebalo biti ostvarivanje dobiti koja se može raspodijeliti, što je za klubove nemoguće.
Real Madrid finds that clubs share the same characteristics with cooperatives and refers to the arguments set out in the Paint Graphos judgment of the Court of Justice [9].
Real Madrid smatra da klubovi dijele iste značajke sa zadrugama te se poziva na argumente utvrđene u presudi Suda u slučaju Paint Graphos [9].
Real Madrid CF, FC Barcelona and the Liga Nacional de Fútbol Profesional underline that the liability regime imposed on the management body of sport clubs is much stricter than for sport limited companies.
Real Madrid CF, FC Barcelona i Liga Nacional de Fútbol Profesional ističu da je sustav odgovornosti koji je uveden za upravljačko tijelo sportskih klubova puno stroži nego za sportska društva s ograničenom odgovornošću.
The management board must provide a bank guarantee covering 15 % of the club's budgeted spending in order to guarantee any losses generated during its term.
Upravni odbor mora dostaviti bankarsko jamstvo kojim je obuhvaćeno 15 % proračunskih troškova kluba kako bi se zajamčila nadoknada svih gubitaka nastalih tijekom njegova mandata.
In addition, management board members will be strictly liable, in an unlimited manner, with their present and future personal assets, for any losses generated that exceed this guaranteed amount.
Osim toga, članovi upravnog odbora svojom će trenutačnom i budućom imovinom, na neograničeni način, biti odgovorni za bilo koje nastale gubitke koji premašuju ovaj zajamčeni iznos.
Moreover, sport clubs are subject to a strict supervision and control of their commercial behaviour, in particular with regard to taking loans, by a public body, the Spanish High Council for Sports (‘Consejo Superior de Deportes’).
Štoviše, komercijalne aktivnosti sportskih klubova, osobito u pogledu podizanja kredita, podliježu strogom nadzoru i kontroli španjolskog javnog tijela Visoko vijeće za sport („Consejo Superior de Deportes”).
Athletic Club Bilbao and the Liga Nacional de Fútbol Profesional argue that clubs do not have the means which limited companies have as regards access to the capital market.
Athletic Club Bilbao i Liga Nacional de Fútbol Profesional smatraju da klubovi nemaju sredstva koja imaju društva s ograničenom odgovornošću u pogledu pristupa tržištu kapitala.
In particular, they cannot increase their capital by the emission of new shares.
Konkretno, oni ne mogu povećati svoj kapital izdavanjem novih dionica.
Furthermore, there would be no fiscal consolidation between a club and its controlled companies, given that different tax rates are applicable.
Nadalje, između kluba i njegovih kontroliranih društava ne bi bilo fiskalne konsolidacije, s obzirom na to da se primjenjuju različite stope poreza.
Consequently, profits and losses between the club and these companies cannot be set off, by contrast to the possibility for limited companies to fiscally consolidate their controlled subsidiaries.
Slijedom toga, dobitci i gubitci između kluba i tih društava ne mogu se kompenzirati, što je suprotno mogućnosti društava s ograničenom odgovornošću koja mogu fiskalno konsolidirati svoje kontrolirane podružnice.
FC Barcelona observes that the clubs find themselves therefore in a manifestly disadvantaged position compared to the rest of Europe, where investors may inject large amounts of money into sport clubs.
FC Barcelona primjećuje da se klubovi stoga nalaze u očigledno nepovoljnom položaju u odnosu na ostatak Europe, gdje ulagači mogu u sportske klubove uložiti velike količine novca.
Regarding the possible advantage deriving from the different taxation rates, Real Madrid CF claims that establishing a lower tax rate on operating income for clubs, as non-profit entities, cannot in itself constitute a more favourable selective measure amounting to State aid.
Imajući u vidu moguću prednost koja proizlazi iz različitih poreznih stopa, Real Madrid CF tvrdi da uspostava niže porezne stope na operativnu dobit za klubove, kao neprofitne subjekte, ne može sama po sebi predstavljati povoljniju selektivnu mjeru koja dovodi do državne potpore.
Substantial differences between the fiscal regimes for corporate taxation of clubs and limited companies would be unfavourable towards clubs and counterbalance the effects of the slightly lower tax rate applied to them.
Znatne razlike između fiskalnih sustava za oporezivanje dobiti klubova i društava s ograničenom odgovornošću bile bi nepovoljne za klubove te protuteža učincima nešto niže porezne stope koja se na njih primjenjuje.
Real Madrid CF refers to the fact that a deduction for the reinvestment of extraordinary profit or capital gains received from equity transfers is higher for sport limited companies (12 %) than for sport clubs (7 %).
Real Madrid CF poziva se na činjenicu da je odbitak za ponovno ulaganje iznimno velike dobiti ili kapitalnog dobitka nastalog prijenosom kapitala veći za sportska društava s ograničenom odgovornošću (12 %) nego za sportske klubove (7 %).
Depending on the circumstances, this deduction may sometimes be very significant.
Ovisno o okolnostima, taj odbitak ponekad može biti od velikog značaja.
Real Madrid CF provided a taxation report on the club, in relation to Corporate Tax for the period between July 2000 and 30 June 2013, drawn up by its tax advisors.
Real Madrid CF dostavio je porezno izvješće o klubu koje se odnosi na porez na dobit za razdoblje od srpnja 2000. do 30. lipnja 2013., a koje su sastavili njegovi porezni savjetnici.
That report demonstrates that for Real Madrid CF, during the period investigated, its fiscal regime as a non-profit entity has been significantly more disadvantageous than a hypothetical counterfactual application of the general regime for companies.
To izvješće dokazuje da je za Real Madrid CF, tijekom ispitivanog razdoblja, njegov fiskalni sustav kao neprofitnog subjekta bio znatno nepovoljniji od hipotetske protučinjenične primjene općeg sustava za društva.
Real Madrid CF submits […] [10].
Real Madrid CF dostavlja […] [10].
Athletic Club Bilbao underlines […].
Athletic Club Bilbao ističe […].
ON THE PRESENCE OF NEW AID
O POSTOJANJU NOVE POTPORE
Real Madrid CF, FC Barcelona and Athletic Club Bilbao claim that the alleged aid, if present, would need to be considered existing aid.
Real Madrid CF, FC Barcelona i Athletic Club Bilbao tvrde da bi se navodna potpora, ako postoji, trebala smatrati postojećom potporom.
The special tax rate for non-profit organisations was introduced before Spain's accession to the European Union on 1 January 1986, and has not substantially changed since then.
Posebna stopa poreza za neprofitne organizacije uvedena je prije nego što je Španjolska pristupila Europskoj uniji 1. siječnja 1986. te se otada nije znatno mijenjala.
Law 61/1978, of 27 December, on Corporate Tax (‘Ley 61/1978, de 27 de diciembre, del Impuesto sobre Sociedades’) contemplated a partial exemption and a lower tax rate for income obtained from economic operations carried out by non-profit associations, such as football clubs.
Zakonom 61/1978 od 27. prosinca o porezu na dobit („Ley 61/1978, de 27 de diciembre, del Impuesto sobre Sociedades”) razmotreno je djelomično izuzeće i niža porezna stopa za prihod ostvaren gospodarskim djelatnostima koje provode neprofitna udruženja, kao što su nogometni klubovi.
FC Barcelona observes that Law 10/1990 would itself not create a new State aid measure.
FC Barcelona primjećuje da se Zakonom 10/1990 ne bi stvorila nova mjera državne potpore.
On the contrary, it would take out most of the clubs from the preferential system.
Naprotiv, time bi se iz povlaštenog sustava isključila većina klubova.
One could thus argue that it did not introduce this advantage for the four clubs but reduced the number of beneficiaries.
Stoga bi se moglo utvrditi da nije uvedena prednost za četiri kluba, nego da je smanjen broj korisnika.
This would not be new aid but a successive modification intended to reach a lower distortion of competition, compared with the previous situation.
To ne bi bila nova potpora nego uzastopna izmjena kojoj je namjera u manjoj mjeri narušiti konkurenciju u odnosu na prethodnu situaciju.
Athletic Club Bilbao argues that Law 10/1990 did not change at all the situation of the club which simply continued to be subject to the corporate tax regime for non-profit organisations.
Athletic Club Bilbao smatra da se Zakonom 10/1990 nije nimalo promijenila situacija kluba koji jednostavno i dalje podliježe sustavu poreza na dobit za neprofitne organizacije.
The observations of Spain include those contributed by the provincial government of Bizkaia (Diputación Foral de Bizkaia) in the Basque Country and the Community of Navarra (Comunidad Foral de Navarra).
Očitovanja Španjolske uključuju i ona provincijske vlade Biskaje (Diputación Foral de Bizkaia) u Baskiji i zajednice Navarre (Comunidad Foral de Navarra).
Spain confirms that Law 10/1990 requires clubs participating in professional competitions to convert to sport limited companies.
Španjolska potvrđuje da se Zakonom 10/1990 od klubova koji sudjeluju na profesionalnim natjecanjima zahtijeva preoblikovanje u sportska društva s ograničenom odgovornošću.
It underlines that the fiscal rules on the taxation of non-profit organisations do not only extend to football clubs but to all non-profit entities.
Naglašava da se fiskalna pravila o oporezivanju neprofitnih organizacija ne odnose samo na nogometne klubove nego na sve neprofitne subjekte.
For all these entities, the law provides that they have to pay corporate tax of 25 % for profits they realise in the pursuit of activities of commercial character.
Za sve te subjekte zakonom se predviđa plaćanje poreza na dobit od 25 % za dobiti koje su ostvarili djelatnostima komercijalnog karaktera.
Therefore revenues from professional sport are subject to taxation.
Stoga prihodi od profesionalnog sporta podliježu oporezivanju.
The treatment of the sport clubs would thus be a general measure, applicable to all non-profit entities.
Tretman sportskih klubova time potpada u opću mjeru koja se primjenjuje na sve neprofitne subjekte.
THE DIFFERENT TAXATION OF SPORT CLUBS AND SPORT LIMITED COMPANIES
RAZLIČITO OPOREZIVANJE SPORTSKIH KLUBOVA I SPORTSKIH DRUŠTAVA S OGRANIČENOM ODGOVORNOŠĆU
On 9 February 2015, Spain informed the Commission about an amendment of the corporate tax rules by Law 27/2014 of 27 November 2014 on the taxation of companies (del Impuesto sobre Sociedades) [11] by which the general corporate income tax rate of 30 % will be reduced to 28 % for 2015 and to 25 % from 2016 onwards.
Dana 9. veljače 2015. Španjolska je obavijestila Komisiju o izmjenama pravila koja se odnose na porez na dobit zakonom 27/2014 od 27. studenoga 2014. o oporezivanju društava (del Impuesto sobre Sociedades) [11] kojim će se opća stopa poreza na dobit od 30 % za 2015. smanjiti na 28 %, a za razdoblje od 2016. nadalje na 25 %.
Spain underlines the tax differentiation does not lead to an advantage because clubs do, in effect, not pay fewer taxes.
Španjolska ističe da razlika u oporezivanju ne dovodi do prednosti jer klubovi, u stvari, ne plaćaju manje poreze.
Companies depending on a non-profit entity, which are subject to a different tax regime (e.g. because they are limited companies) cannot benefit from the tax regime applicable to the holding club.
Društva koja ovise o određenom neprofitnom subjektu, a koja podliježu različitom poreznom sustavu (npr. društva s ograničenom odgovornošću), ne mogu imati koristi od poreznog sustava koji se primjenjuje na vlasnički klub.
Limited companies however can consolidate the profits of the various companies of the group.
Društva s ograničenom odgovornošću mogu objediniti dobiti raznih društava grupe.