natgillin/translations-raw huggingface dataset:
See comments Nos 2/4, 179/10 and 179/11 on the CIR.Number 2/4: ‘“Company” means any company, association, establishment or body of any kind which: (a) is duly constituted;(b) has legal personality;(c) engages in a business or transactions of a profit-making nature (Article 2, § 2(1), first line, CIR 92).For fuller explanations on the subject of the concepts referred to under points a, b and c, reference is made to 179/6 to 20.’Number 179/10: ‘The expression “engages in a business” means “operating an industrial, commercial or agricultural undertaking of some kind”, the profits from which would constitute professional income subject in this capacity to personal income tax, if this operation were carried out by a natural person or a company, etc., which does not have legal personality (Articles 23, § 1(1) and 24, CIR 92). ’Number 179/11: ‘The expression “engages in transactions of a profit-making nature” covers both: 1. “profit-making occupations” (Articles 23, § 1(2) and 27, CIR 92), this expression being interpreted by case-law to mean “occupation with a profit motive”; 2. “occupations of a profit-making nature, but not for profit”, which are characterised by a permanent professional activity consisting of: (a) the repetition, which is sufficiently frequent to constitute an “occupation”, of operations of an industrial, commercial or agricultural nature; (b) the use of industrial or commercial methods.It is therefore a matter under point 2 of occupations which, essentially, normally generate profits even if the legal person engaging in them does not, according to its statutes or in fact, have a profit motive.’
Pravila u području poreza na dobit utvrđena su u glavi III., člancima od 179. do 219.a zakona CIR.
Commission Decision of 16 October 2002 in State aid case N 438/02 – Belgium – Subsidies to port authorities for carrying out public authority tasks, OJ C 284, 21.11.2002, p. 2.
Pravila u području poreza za pravne osobe utvrđena su u glavi IV., člancima od 220. do 226. zakona CIR.
Judgment of the Court of Justice of 18 March 1997, Calì & Figli, C-343/95, EU:C:1997:160, paragraph 22.
Članak 180. stavak 2. zakona CIR sadržava upućivanje na sljedeća tijela: SCRL Port autonome du Centre et de l'Ouest (société coopérative à responsabilité limitée), Compagnie des installations maritimes de Bruges, luku grada Bruxellesa, samostalne općinske lučke kapetanije gradova Antwerpen, Oostende i Gent, samostalne luke gradova Liège, Charleroi i Namur, dionička društva „Waterwegen en Zeekanaal” i „De Scheepvaart”.
Protocol (No 26) on services of general interest (annexed to the TFEU).
Člankom 110. zakona od 18. prosinca 2016. o priznavanju i okviru za crowdfunding i različitim odredbama u području financija (službeni list Moniteur Belge (M.B.) od 20. prosinca 2016.: Numac: 2016003460) u pogledu članka 180. stavka 2. zakona CIR predviđeno je sljedeće: „[…] riječi ‚samostalne općinske lučke kapetanije gradova Antwerpen i Oostende, dioničko društvo Havenbedrijf Gent’ zamjenjuju se riječima ‚samostalna općinska lučka kapetanija grada Oostende, dionička društva Havenbedrijf Antwerpen en Havenbedrijf Gent’. ”.
Judgment of the Court of Justice of 16 November 1995, FFSA and others, C-244/94, EU:C:1995:392, paragraph 21; Judgment of the Court of Justice of 1 July 2008, MOTOE, C-49/07, EU:C:2008:376, paragraphs 27 and 28.
Članak 220. zakona CIR: „Porezu za pravne osobe podliježu: […] 2. pravne osobe koje, na temelju članka 180., ne podliježu porezu na dobit; […]”.
See paragraph 14 of the Notice of 19 July 2016.
Članak 221. zakona CIR:„Pravne osobe koje podliježu porezu za pravne osobe oporezuju se isključivo na temelju:1. katastarskog prihoda od njihovih nekretnina koje se nalaze u Belgiji, […];2. prihoda i proizvoda kapitala i pokretnina, uključujući prve dijelove prihoda iz članka 21. stavaka 5., 6. i 10. te kamate iz članka 21. stavka 13., kao i različite prihode iz članka 90. stavaka 5. do 7. i 11.”
Judgment of the Court of Justice of 1 July 2008, MOTOE, C-49/07, EU:C:2008:376, paragraph 25; Judgment of the Court of Justice of 24 October 2002, Aéroports de Paris, C-82/01 P, paragraphs 74 and 77.
Članak 225. zakona CIR: „Porez koji se odnosi na prihode iz članka 221. jednak je porezu na nekretnine i porezu po odbitku. […]”.
The Commission points out in particular that, according to the Belgian authorities, some Belgian ports transfer part of their profits to their shareholder.
Presuda Suda Europske unije od 24. listopada 2002., Aéroports de Pariz/Komisija, C-82/01, ECLI:EU:C:2002:617.
Judgment of the Court of Justice of 29 October 1980, Van Landewyck, Joined Cases 209/78 to 215/78 and 218/78, EU:C:1980:248, paragraph 88; Judgment of the Court of Justice of 16 November 1995, FFSA and others, C-244/94, EU:C:1995:392, paragraph 21; Judgment of the Court of Justice of 1 July 2008, MOTOE, C-49/07, EU:C:2008:376, paragraphs 27 and 28; Judgment of the Court of Justice of 10 January 2006, Cassa di Risparmio di Firenze and others, C-222/04, EU:C:2006:8, paragraphs 122 and 123.
U.S., 19. studenoga 2015., br. 162/2015; M. B. od 5. veljače 2016.; Numac: 2015205632.
Judgment of the Court of Justice of 24 October 2002, Aéroports de Paris v Commission, C-82/01 P, EU:C:2002:617, paragraph 78.
M. B. od 8. travnja 1999.; Numac: 1999035415.
An SGEI is the ‘supply of services which, if it were considering its own commercial interest, an undertaking would not assume or would not assume to the same extent or under the same conditions’, notably regarding price and quality (see points 47 and 48 of the Communication from the Commission on the application of the European Union State aid rules to compensation granted for the provision of services of general economic interest, OJ C 8, 11.1.2012, pp. 4-14).
Usp. članak 13. stavak 3.: „Lučke pristojbe samostalno utvrđuju lučke kapetanije i razmjerne su vrijednosti naknade […]”
For the port of Antwerp in 2015, the various port charges and fees accounted for EUR 290.3 million or approximately 84 % of current revenue (which also includes operating subsidies paid by the Flemish Government) and 113 % of current expenditure (cf.
U.S., 1. prosinca 2016., br. 151/2016; M. B. od 12. siječnja 2017.; Numac: 2016206080.
Annual Report 2015, pp. 61-62).
SL C 262, 19.7.2016., str. 1.
Article 25(3) of the Flemish Port Decree of 2 March 1999 provides that ‘The Flemish Government and the port authorities shall develop initiatives with a view to achieving […] harmonious tariff structures in the Flemish seaports so as to guarantee the Flemish seaports a level playing field’ .
Izvješće nizozemske agencije za tržišno natjecanje o lučkoj kapetaniji grada Rotterdama, 2005., P_600019/255.R261, str. 2.
The documents annexed to the comments forwarded by the Port of Brussels (p. 102) also show that prices (and discounts) are considered as a means to influence demand-side behaviour: ‘The Port actively seeks to develop waterway transport and to strengthen modal transfer to waterways by means of the following measures: The Port pursues its tariff incentive policy, i.e. navigation rights of EUR 0,00025 tonne/km and an exemption from docking charges for maritime traffic, new forms of traffic and forms of traffic on the increase.
Presuda Suda Europske unije od 16. lipnja 1987., Komisija/Italija, 118/85, ECLI:EU:C:1987:283, t.
The Region will compensate the Port for the loss of revenue associated with this measure. […] In this context, the Port provides rebates on the concession fees for its land to undertakings which are the heaviest users of the waterways. […].’
7.; presuda Suda Europske unije od 18. lipnja 1998., Komisija/Italija, C-35/96, ECLI:EU:C:1998:303, t.
Judgment No 162/2015 of 19 November 2015 of the Constitutional Court, point A.2.2.
36.
See paragraph 220 of the Notice of 19 July 2016.
Presuda Suda Europske unije od 12. rujna 2000., Pavlov i dr., spojeni predmeti C-180/98 do C-184/98, ECLI:EU:C:2000:428, t. 74
The port charges relating to inland shipping are subject to VAT.
Presuda Općeg suda od 24. ožujka 2011., Freistaat Sachsen i Land Sachsen-Anhalt i dr./Komisija, spojeni predmeti T-443/08 i T-455/08, ECLI:EU:T:2011:117, osobito t. 93. i 94., potvrđena nakon žalbe presudom Suda Europske unije od 19. prosinca 2012., Mitteldeutsche Flughafen i Flughafen Leipzig-Halle/Komisija, C-288/11 P, ECLI:EU:C:2012:821, osobito t. 40. do 43. i 47.
See Article 5 of the tariffs of the port of Antwerp for inland shipping (Tariff regulations for inland shipping, p. 11).
Presuda Općeg suda od 12. prosinca 2000., Aéroports de Pariz/Komisija, T-128/98, ECLI:EU:T:2000:290, t.
On the other hand, due to a specific exemption provided for in Article 139 of the VAT Directive (Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347, 11.12.2006, p. 1), reproduced in Article 42(1)(5) of the Belgian VAT Code, the port charges relating to international shipping are specially exempted from VAT (no reference to VAT in the Port of Antwerp Tariff Regulations for Sea-going Vessels).
125., potvrđena nakon žalbe presudom Suda Europske unije od 24. listopada 2002., Aéroports de Pariz/Komisija, C-82/01 P, ECLI:EU:C:2002:617.
The need for a specific exemption shows that the supplies of services at issue would normally be included in the scope of VAT as supplies of services within the meaning of Article 2(1)(c) of the VAT Directive.
Vidjeti, na primjer, odluku Komisije od 15. prosinca 2009. o državnoj potpori br. 385/2009 – Javno financiranje lučkih infrastruktura u luci grada Ventspilsa (SL C 62, 13.3.2010., str.
Decision of 10 December 2008 (OJ C 137, 17.6.2009).
7.); odluku Komisije od 15. lipnja 2011. o državnoj potpori 44/2010 – Republika Latvija – Javno financiranje lučkih infrastruktura u Krievu salā (SL C 215, 21.7.2011., str. 21.); odluku Komisije od 22. veljače 2012. o državnoj potpori SA.30742 (N/2010) - Litva – Izgradnja infrastrukture za putnički i teretni trajektni terminal u Klaipedi (SL C 121, 26.4.2012., str. 1.); odluku Komisije od 2. srpnja 2013. o državnoj potpori SA.35418 (2012/N) – Grčka – Proširenje luke u Pireju (SL C 256, 5.9.2013., str. 2.); odluku Komisije od 18. rujna 2013. o državnoj potpori SA.36953 (2013/N) – Španjolska – Lučka uprava Bahía de Cádiz (SL C 335, 16.11.2013., str. 1.).
Decision of 4 July 2006 (OJ C 276, 14.11.2006).
Vidjeti, na primjer, odluku Komisije od 18. rujna 2013. o državnoj potpori SA.36953 (2013/N) – Španjolska – Lučka uprava Bahía de Cádiz (SL C 335, 16.11.2013., str. 1.).
Decision of 7 June 2006 (OJ C 207, 31.8.2006).
Presuda Suda Europske unije od 10. prosinca 1991., Merci Convenzionali Porto di Genova, C-179/90, ECLI:EU:C:1991:464, t.
Judgment of General Court of 24 March 2011 in Joined Cases T-443/08 and T-455/08 Freistaat Sachsen and others v Commission, cited above.
3. i 27.; Presuda Suda od 17. srpnja 1997. u predmetu C-242/95 GT-Link A/S protiv Danske Statsbaner, ECLI:EU:C:1997:376, točka 52. „Iz toga ipak ne proizlazi da upravljanje bilo kojom trgovačkom lukom pripada u upravljanje uslugom od općeg gospodarskog interesa niti da su sve pružene usluge u takvoj luci dio takve zadaće.”
Judgment of the Court of Justice of 22 May 2003, Korhonen, C-18/01, EU:C:2003:300.
Vidjeti, na primjer, odluku Komisije od 18. prosinca 2013. o državnoj potpori SA.37402 – Slobodna luka u Budimpešti (SL C 141, 9.5.2014., str. 1.); odluku Komisije od 17. listopada 2012. o državnoj potpori SA.34501 - Luka unutarnjih plovnih putova u Königs Wusterhausenu/Wildauu (SL C 176, 21.6.2013., str. 1.); odluku Komisije od 1. listopada 2014. o državnoj potpori SA.38478 – Luka Györ-Gönyü (SL C 418, 21.11.2014., str. 1.).
Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts (OJ L 209, 24.7.1992, p. 1).
[29] Usp. članak 15. stavak 1.
Decision of 27 March 2014 GRW land development scheme for industrial and commercial use (OJ C 141, 9.5.2014, p. 1).
(koji se odnosi na „opće lučke pristojbe”) flamanske uredbe o lukama od 2. ožujka 1999.
See Commission Decision in State aid case SA.36953 (2013/N) Port of Bahía de Cádiz, recital 29 (OJ C 335, 16.11.2013, p. 1), Commission decision in State aid case SA.30742 (N/2010) Klaipėda, recitals 8 and 9 (OJ C 121, 26.4.2012, p. 1), Commission Decision in State aid case N 44/2010 Port of Krievu Sala, recital 67 (OJ C 215, 21.7.2011, p. 21), Commission Decision in State aid case C 39/2009 (ex N 385/2009) Port of Ventspils, recitals 30, 57 and 58 (OJ C 62, 13.3.2010, p. 7).
[30] Usp. članak 15. stavak 2.
See, for example, point 2.7 of the document General terms and conditions for concessions in the Antwerp port area.
(koji se odnosi na „posebne lučke pristojbe”) flamanske uredbe o lukama od 2. ožujka 1999.
Also see the Tariff conditions of the port of Liège.
[31] Usp. članak 25. stavak 2.
Answer to Parliamentary question No 397 of Mr Willem-Frederik Schiltz of 7 May 2013 (Lower House, Questions and Answers, 2012-2013, QRVA 53/128 of 9 September 2013, p. 86); answer to oral parliamentary question No 4288 of Mr Servais Verherstraeten of 11 May 2011 (Summary record 53, Finance and Budget Committee 229 of 11 May 2011, p. 22.).
Usp. komentare br. 2/4, 179/10 i 179/11 zakona CIR.Broj 2/4: „‚Društvo’ znači sva društva, udruženja, ustanove ili organizacije: (a) koje su propisno osnovane;(b) koje imaju pravnu osobnost; te se(c) bave upravljanjem ili poslovanjem koje ostvaruje profit (članak 2. stavak 2. podstavak 1. prva rečenica zakona CIR iz 1992).Za opširnija objašnjenja u pogledu načela o kojima se radi u točkama (a), (b) i (c) vidjeti 179/6 do 20.”Broj 179/10: „Izraz ‚obavljati djelatnost upravljanja’ znači ‚upravljati bilo kakvim industrijskim, komercijalnim ili poljoprivrednim poduzećem’ čija je dobit profesionalna dobit koja podliježe IPP-u ako to upravljanje provodi fizička osoba ili društvo itd. bez pravne osobnosti (čl.
The Court of Justice also considers that this activity is an economic activity within the meaning of the VAT Directive (see Judgment of the Court of Justice of 25 October 2007, Ministero delle Finanze — Ufficio IVA di Milano v CO.GE.P. Srl, C-174/06, EU:C:2007:634, paragraphs 31-35).
23. st.
See paragraph 207 of the Notice of 19 July 2016.
1. t.
Judgment of the Court of Justice of 8 November 2001, Adria-Wien Pipeline, C-143/99, EU:C:2001:598.
1. i 24., zakon CIR iz 1992.). ”Broj 179/11: „U pogledu izraza ‚baviti se poslovanjem koje ostvaruje profit’, on istodobno obuhvaća sljedeće: 1. ‚zanimanja koja ostvaruju profit’ (čl.
See Article 221 of the CIR.
23. st.
See Article 225 of the CIR.
1. t.
See paragraph 206 of the Notice of 19 July 2016 and, as regards SGEIs, the Judgment of the Court of Justice of 24 July 2003, Altmark Trans, C-280/00, EU:C:2003:415, paragraphs 87 to 95.
2. i 27., zakon CIR iz 1992.), pri čemu se taj izraz u sudskoj praksi tumači u smislu ‚zanimanja čija je svrha ostvarenje profita’; 2. ‚zanimanja koja ostvaruju profit, no čija svrha nije ostvarenje profita’, koja obuhvaćaju stalnu stručnu djelatnost koja se sastoji od: (a) dovoljno učestalo ponavljanje industrijskih, komercijalnih ili poljoprivrednih aktivnosti kako bi ona činila ‚zanimanje’; (b) primjene industrijskih ili komercijalnih metoda.Prema tome, u točki 2. u biti se radi o zanimanjima koja u uobičajenim okolnostima stvaraju dobit ili profit, čak i ako pravna osoba koja ih obavlja u skladu sa svojim statutima ili u stvarnosti nema svrhu ostvarivanja profita.”
Judgment of the Court of Justice of 16 May 2000, France v Ladbroke Racing and Commission, C-83/98 P, EU:C:2000:248, paragraphs 48 to 51.
Odluka Komisije od 16. listopada 2002. o državnoj potpori br. 438/02 – Belgija – Subvencije lučkim kapetanijama za provedbu zadaća obuhvaćenih javnom ovlasti (SL C 284, 21.11.2002., str. 2.).
Judgment of the Court of Justice of 22 June 2006, Belgium and Forum 187 v Commission, Joined Cases C-182/03 and C-217/03, EU:C:2006:416, paragraph 128.
Presuda Suda Europske unije od 18. ožujka 1997., Calì & Figli, C-343/95, ECLI:EU:C:1997:160, t.
Judgment of the Court of Justice of 15 December 2005, Italy v Commission, C-66/02, EU:C:2005:768, paragraph 94.
22.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, EU:C:2006:511, paragraph 56; Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, EU:C:2011:550, paragraph 49.
Protokol (br. 26) o uslugama od općeg interesa (priložen UFEU-u).
This is the case where a measure derives directly from the intrinsic basic or guiding principles of the reference system or where it is the result of inherent mechanisms necessary for the functioning and effectiveness of the system, see Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, EU:C:2011:550, paragraph 69.
Presuda Suda Europske unije od 16. studenoga 1995., FFSA i dr., C-244/94, ECLI:EU:C:1995:392, t.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, EU:C:2006:511, paragraph 81; Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, EU:C:2011:550, paragraph 65.
21.; presuda Suda Europske unije od 1. srpnja 2008., MOTOE, C-49/07, ECLI:EU:C:2008:376, t.
See comment 179/2: ‘Already now, attention is drawn to the fact that, although they may in principle be regarded as taxpayers subject to corporate tax, the following are excluded from corporate tax on the basis of Articles 180 to 182 of the CIR 92: 1. legal persons who are ‘unconditionally’ excluded from corporate tax (see comment on Article 180 of the CIR 92); […] ’.
27. i 28.
See comment No 179/16: ‘Belgian commercial companies (SA, SCA, SNC, SCS, SPRL, SC and SCRIS) are in principle constituted to engage in a profit-making activity.
Usp. t.
As a general rule, they therefore in fact engage in either an industrial, commercial or agricultural business of some kind, or a profit-making occupation, or both at once, and all the profits in general of any kind that they make must be considered as resulting from this activity.’
14.
Also see points A.2.1 and B3.1 of judgment No 148/2012 of the Constitutional Court of 6 December 2012 (Moniteur belge, 29 January 2013).
Obavijesti od 19. srpnja 2016.
See Article 25(2): ‘The Flemish Government shall be authorised to create a joint concertation commission.
74. i 77.
A five-year promotion plan, based on an industrial economy model, shall be drawn up.’
Komisija osobito napominje da, kako tvrde belgijska nadležna tijela, neke belgijske luke prenose dio svoje dobiti na svojeg dioničara.
See Article 26(1): ‘Disputes between port authorities in operational matters, especially with regard to the commercial activities of the port authorities […] shall be regulated by the port disputes commission […]’.
Presuda Suda Europske unije od 29. listopada 1980., Van Landewyck, spojeni predmeti 209/78 do 215/78 i 218/78, ECLI:EU:C:1980:248, t.
See Judgment No 136/98 of 16 December 1998 (Moniteur belge of 6 January 1999, p. 261), point A.7.1: ‘According to the Council of Ministers, the companies and legal persons referred to in Article 220(2) of the CIR are in comparable situations.
88.; presuda Suda Europske unije od 16. studenoga 1995., FFSA i dr., C-244/94, ECLI:EU:C:1995:392, t.
Although Article 180 of the CIR excludes the aforementioned legal persons from corporate tax, they are in fact legal persons who engage in a business or transactions of a profit-making nature within the meaning of Article 2, § 2(1) and (2) of the CIR.’
21.; presuda Suda Europske unije od 1. srpnja 2008., MOTOE, C-49/07, ECLI:EU:C:2008:376, t.
Also see point A.7.2: ‘An objective criterion exists to distinguish between the legal persons referred to in Article 220(1) and (3), on the one hand, and those referred to in Article 220(2) [namely the ports] on the other hand, in that only the latter category engages in transactions of a profit-making nature. […]’
27. i 28.; presuda Suda Europske unije od 10. siječnja 2006., Cassa di Risparmio di Firenze i dr., C-222/04, ECLI:EU:C:2006:8, t.
Public meeting of Wednesday 29 January 1997, Finance and Budget Committee, Question by Mr Jacques Simonet to the Deputy Prime Minister and Minister for Finance and Foreign Trade on the liability of Belgian ports to the tax on legal persons (No 1017).
122. i 123.
See http://www3.dekamer.be/digidocanha/K0112/K01120466/K01120466.PDF p. 5.
Presuda Suda Europske unije od 24. listopada 2002., Aéroports de Pariz/Komisija, C-82/01 P, ECLI:EU:C:2002:617, t.
The Court of Justice, in its judgment of 8 September 2011 (judgment Paint Graphos and others, Joined cases C-78/08 to C-80/08, EU:C:2011:550, paragraphs 55 and following), points out that the primacy of the individual principle, the ‘one man, one vote’ rule or the management in the interests of the members of the entity in question constitute particular operating principles, which are characteristics that do not arise in the case of the ports.
78.
Judgment of the Court of Justice of 10 January 2006, Cassa di Risparmio di Firenze and others, C-222/04, EU:C:2006:8, paragraphs 136 and 137.
Uslugu od gospodarskog općeg interesa čini „pružanje usluge koju operator, kada bi uzeo u obzir vlastiti komercijalni interes, ne bi preuzeo ili ne bi preuzeo u istoj mjeri ili pod istim uvjetima”, osobito u pogledu cijene i kvalitete (usp. t.
See Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, EU:C:2011:732, paragraphs 101 et seq.
47. i 48.
The interpretation according to which Article 180(2) of the CIR merely applies the general rules to the ports, considering that they are not ‘companies’, is examined below.
Obavijesti Komisije o primjeni pravila u području državnih potpora na naknade koje se dodjeljuju za pružanje usluga od općeg gospodarskog interesa, SL C 8, 11.1.2012., str. 4. – 14.)
National law can decide on the conformity of a measure with higher sources of law in the light of criteria other than the smooth functioning of the tax system.
Za luku grada Antwerpena tijekom 2015. različite naknade i lučke pristojbe iznosile su 290,3 milijuna EUR, odnosno otprilike 84 % tekućih prihoda (koji obuhvaćaju i subvencije za rad koje isplaćuje flamanska vlada) te 113 % tekućih rashoda (usp.
Certain entities, and especially the intermunicipal associations recently made subject to corporate tax in Belgium, also carry out tasks of general interest.
Annual Report 2015, str. 61. – 62.).
See point 19.1 of judgment No 151/2016 of 1 December 2016 of the Belgian Constitutional Court recalling that the intermunicipal associations were ‘set up for a general interest purpose’ and ‘perform the task of fulfilling a municipal obligation’.
Člankom 25. stavkom 3. flamanske uredbe o lukama od 2. ožujka 1999. predviđeno je sljedeće: „Flamanska vlada i lučke kapetanije razvijaju inicijative u cilju razvoja […] usklađenih cjenovnih struktura u flamanskim morskim lukama kako bi flamanskim morskim lukama zajamčile pošteno tržišno natjecanje.”.
According to point 11 of the official comments on Article 49, the non-deductibility refers to ‘purely private transactions’, whereas it is argued in the present procedure that the costs incurred under the general interest would not be deductible.
Dokumenti priloženi primjedbama koje je dostavila luka grada Bruxellesa (str. 102.) jednako tako pokazuju da se cijene (i popusti) smatraju sredstvom za poticanje kretanja potražnje: „Luka aktivno nastoji razviti vodni promet i ojačati modalni prijevoz prema vodnim putovima primjenom mjera navedenih u nastavku: Luka slijedi svoju politiku cjenovnih poticaja, odnosno navigacijskih pristojbi od 0,00025 EUR/tkm i oslobođenje od pristojbi za pristanak za pomorski promet, novi promet i promet u rastu.