natgillin/translations-raw huggingface dataset:
The ATT was established by Section 55(2) of the Finance (No 2) Act 2008 (‘the Finance Act’).
Komisija je pozvala zainteresirane strane da podnesu svoje primjedbe o toj mjeri.
The Finance Act entered into force on 30 March 2009.
Irska je svoje primjedbe na Odluku o pokretanju postupka dostavila dopisom od 22. prosinca 2015., koji je Komisija evidentirala 6. siječnja 2016.
Section 55(2) of the Finance Act provides that airlines shall pay the ATT in respect of ‘every departure of a passenger on an aircraft from an airport located in Ireland’,
Komisija je zaprimila primjedbe dviju zainteresiranih strana.
The terms used in the Section 55(2) of the Finance Act are defined in Section 55(1).
Dopisom od 23. kolovoza 2016.
The definition of the term ‘passenger’ found in Section 55(2) of the Finance Act explicitly excludes ‘a transit or a transfer passenger’, meaning that the departure of ‘transit or transfer passenger’ does not constitute a ‘departure of a passenger’ for which airlines are liable to pay ATT.
Komisija je te primjedbe proslijedila Irskoj i dala joj priliku da na njih odgovori.
A ‘transit passenger’ is defined as ‘a passenger who is on board an aircraft which lands at an airport in the course of its journey and who continues his or her journey on that aircraft’.
Budući da Irska nije dostavila odgovor, Komisija je dopisom od 17. listopada 2016. ponovila svoj poziv Irskoj da dostavi svoja opažanja u pogledu primjedbi zainteresiranih strana.
Furthermore, a ‘transfer passenger’ means ‘a passenger who arrives on a flight to an airport and who departs from the airport on a further flight, other than to the airport where the passenger's journey originated, where both flights are part of a single booking and where the length of time between the scheduled time of arrival of the flight to the airport and the scheduled time of departure of the flight from that airport is not more than 6 hours’.
Dopisom od 9. prosinca 2016.
Finally, ‘airport’ means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998, but does not include an airport from which the number of departures of passengers in the previous calendar year was less than 10000.
Komisija je od Irske zatražila da dostavi dodatne informacije.
When the ATT was introduced, Section 55(2)(b) of the Finance Act provided that ‘Air travel tax shall be charged, levied and paid by reference to the distance between the place of departure of the flight and the place where the flight ends, at the rate of: (i) EUR 2 in the case of a flight from an airport to a destination located not more than 300 kilometres from Dublin Airport, (ii) EUR 10 in any other case’.
Irska je odgovorila dopisom od 18. siječnja 2017.
Following an investigation by the Commission regarding a possible infringement of Regulation (EC) No 1008/2008 of the European Parliament and of the Council and Article 56 TFEU on the freedom to provide services, the rates were changed with effect from 1 March 2011 so that a single tax rate of EUR 3 was applicable to all departures from that date onwards, regardless of the distance from Dublin Airport.
U tom je dopisu Irska dostavila i svoja opažanja u pogledu primjedbi zainteresiranih strana.
The ATT was abolished with effect from 1 April 2014.
Presudom od 21. prosinca 2016.
Functioning of the ATT
Sud je ukinuo presude Općeg suda u dijelu u kojem se njima poništava Odluka iz 2012., potvrdivši time da Irska od zračnih prijevoznika koji su primili nezakonitu državnu potporu mora vratiti iznos od 8 EUR po putniku.
In its letter dated 18 January 2017, Ireland explained that to determine the tax rate payable, as provided in the guidance issued by the Office of the Revenue Commissioners (‘Revenue Commissioners’) on 30 March 2009 (see recital 84), the airline should, in the case of journeys consisting of several legs, look at the journey as a whole.
DETALJAN OPIS MJERE I PRETHODNI POSTUPCI
Ireland gave an example of a flight with two legs, the first leg being Dublin-Shannon, and the second leg being Shannon-New York.
PZP
Shannon is within 300 km of Dublin Airport, while New York is more than 300 km from Dublin Airport.
PZP je utvrđen člankom 55. stavkom 2.
The final destination (New York) is more than 300 km from Dublin airport.
Drugog zakona o financijama (engl.
Thus, according to Ireland, as it is necessary to look at the journey as a whole (meaning Dublin to New York), the flight is subject to ATT at the rate of EUR 10.
Finance (No. 2) Act) iz 2008. („Zakon o financijama”).
The departure from Shannon could be ignored, in the sense that no (additional) ATT is due, provided that the passenger meets the definition of ‘transfer passenger’ or ‘transit passenger’ at Shannon Airport in accordance with Section 55(1) of the Finance Act.
Zakon o financijama stupio je na snagu 30. ožujka 2009.
Therefore, the airline was to look at the overall journey and apply the relevant rate which was appropriate to the final destination.
U članku 55. stavku 2.
Also Air Lingus, which collected the ATT during the period 2009-2014 in accordance with the guidance issued by the Revenue Commissioners, in its comments on the Opening Decision, confirmed that the ATT did not apply to particular segments of a journey.
Zakona o financijama navodi se da zračni prijevoznici PZP plaćaju za „svaki odlazak putnika zrakoplovom iz zračne luke koja se nalazi u Irskoj”.
Instead the taxable event was a journey that started in Ireland and the tax due depended on the final destination stated on the ticket, regardless of whether the passenger took one or more flights to get to the ultimate destination.
Pojmovi upotrijebljeni u članku 55. stavku 2.
As regards the rate of the ATT, during the period from 30 March 2009 to 1 March 2011, Ireland stated that the lower rate of EUR 2 per passenger applied only where the final destination of the overall journey, irrespective of the number of flights in the journey, was within 300 km of Dublin airport, while the higher rate applied ‘in any other case’.
Zakona o financijama definirani su u članku 55. stavku 1.
According to Ireland, the lower rate (EUR 2) was an exception to the general rule.
U definiciji pojma „putnik” iz članka 55. stavka 2.
Table 1, information provided by Ireland, illustrates how the ATT was applied, before and after the introduction of a single ATT rate for all taxable departures in 2011.
Zakona o financijama izričito se isključuje „putnik u tranzitu ili transferu”, što znači da odlazak „putnika u tranzitu ili transferu” ne čini „odlazak putnika” za koji su zračni prijevoznici obvezni platiti PZP.
Table 1
„Putnik u tranzitu” definira se kao „putnik koji se nalazi u zrakoplovu koji tijekom putovanja slijeće u zračnu luku i koji svoje putovanje nastavlja tim zrakoplovom”.
Examples of journeys and the tax payable before and after the change of the ATT rate in 2011
Nadalje, „putnik u transferu” znači „putnik koji zrakoplovom dolazi u zračnu luku i koji iz te zračne luke odlazi drugim letom, ali ne prema zračnoj luci u kojoj je putnik započeo putovanje, pri čemu su oba leta dio jedne rezervacije te vrijeme između planiranog dolaska zrakoplova u zračnu luku i planiranog odlaska zrakoplova iz te zračne luke ne traje više od šest sati”.
Period
Konačno, „zračna luka” znači zračna luka u smislu izmjene Zakona o zračnoj plovidbi i prijevozu (engl.
Departs
Air Navigation and Transport (Amendment) Act) iz 1998., ali ne uključuje zračnu luku u kojoj je broj odlazaka putnika u prethodnoj kalendarskoj godini bio manji od 10000.
Stopover
Kad je PZP uveden, u članku 55. stavku 2. točki (b) Zakona o financijama bilo je navedeno da se „porez na zračni prijevoz obračunava, ubire i plaća s obzirom na udaljenost između mjesta u kojem je putovanje započelo i mjesta u kojem je putovanje završilo po cijeni od: i.
Destination
2 EUR za let iz zračne luke do odredišta koje se nalazi najviše 300 kilometara od zračne luke Dublin; ii.
Tax payable (EUR)
10 EUR u svim ostalim slučajevima”.
to 1.3.11
Nakon Komisijina istražnog postupka u pogledu moguće povrede Uredbe (EZ) br.
2.3.11 to 31.3.14
Funkcioniranje PZP-a
None
U svojem dopisu od 18. siječnja 2017.
to 31.3.14
Shannon je unutar 300 km od zračne luke Dublin, dok se New York nalazi više od 300 km od zračne luke Dublin.
Nil
Konačno odredište (New York) udaljeno je više od 300 km od zračne luke Dublin.
According to Ireland, the examples set out in Table 1 can be explained as follows:
Stoga se prema mišljenju Irske na taj let primjenjuje PZP od 10 EUR jer to putovanje treba promatrati kao cjelinu (odnosno od Dublina do New Yorka).
The final destination is New York (over 300 km from Dublin airport), so the flight is subject to the EUR 10 rate of ATT.
Odlazak iz Shannona mogao bi se zanemariti jer u skladu s člankom 55. stavkom 1.
The departure from the stopover in Shannon is exempt from ATT, as the passenger is a transit or transfer passenger at Shannon airport;
Zakona o financijama nije potrebno platiti nikakav (dodatni) PZP ako putnik odgovara definiciji „putnika u transferu” ili „putnika u tranzitu” na zračnoj luci Shannon.
As (a), except that the single rate of EUR 3 applies during this period;
Stoga je zračni prijevoznik trebao promatrati cjelokupno putovanje i primijeniti relevantnu tarifu koja odgovara konačnom odredištu.
The final destination is New York (over 300 km from Dublin airport), so the flight is subject to the EUR 10 rate of ATT;
U svojim je primjedbama na Odluku o pokretanju postupka i Aer Lingus, koji je u skladu sa smjernicama Porezne i carinske uprave PZP naplaćivao u razdoblju od 2009. do 2014., potvrdio da PZP nije primjenjivao na pojedine segmente putovanja.
As (c), except that the single rate of EUR 3 applies during this period;
Umjesto toga, oporezivi događaj bilo je putovanje koje je započelo u Irskoj te je dospjeli porez ovisio o konačnom odredištu navedenom na karti, bez obzira na to je li putnik do konačnog odredišta došao jednim letom ili više njih.
The final destination is Cardiff (under 300 km from Dublin airport), so the flight is subject to the EUR 2 rate of ATT.
U pogledu tarife PZP-a u razdoblju od 30. ožujka 2009. do 1. ožujka 2011.
The departure from the stopover in Cork is exempt from ATT, as the passenger is a transit or transfer passenger at Cork airport;
Irska je navela da se niža tarifa od 2 EUR po putniku primjenjivala samo ako je konačno odredište cjelokupnog putovanja, neovisno o broju letova tijekom tog putovanja, bilo unutar 300 km od zračne luke Dublin, dok se viša tarifa primjenjivala „u svim ostalim slučajevima”.
As (e), except that the single rate of EUR 3 applies during this period;
Prema mišljenju Irske niža tarifa (2 EUR) bila je iznimka od općeg pravila.
The destination is Cardiff (under 300 km from Dublin airport), so the flight is subject to the EUR 2 rate of ATT;
Iz tablice 1., koja sadržava informacije koje je dostavila Irska, vidljiv je način primjene PZP-a prije i nakon uvođenja jedinstvene tarife PZP-a za sve oporezive odlaske u 2011.
As (g), except that the single rate of EUR 3 applies during this period;
Tablica 1.
ATT is not payable on this journey.
Primjeri putovanja i plativih poreza prije i nakon promjene tarife PZP-a 2011.
The departure airport (New York) is not in Ireland and the departure from the stopover in Shannon is exempt, as the passenger is a transit or transfer passenger at that airport.
Razdoblje
This position applied before and after the amendment of the rates in 2011;
Odlasci
The departure airport is not in Ireland.
Zaustavljanje
Those examples do not include the situation of a journey that starts and ends outside Ireland but involves a stopover in Ireland, for instance London-New York with a stopover at Dublin Airport.
Odredište
However, from all the explanations provided by Ireland, there is no doubt that no ATT would be due for such a journey.
Plativi porez (EUR)
Indeed, the departure from London would not be subject to ATT, as London airports are not airports as defined in the Section 55(1) of the Finance Act given that they are outside Ireland, and the departure from Dublin would not taxed to the extent that the passenger qualifies as a transfer or transit passenger.
30.3.2009.–1.3.2011.
According to information provided by Ireland, the ATT was introduced as a response to financial challenges in the wake of the global financial and economic crisis in order to raise revenues.
2.3.2011.–31.3.2014.
Ireland mentioned no other objective such as environmental protection.
Nema
The 2011 Decision
30.3.2009.–31.3.2014.
As indicated in recital 6, the 2011 Decision was adopted at the end of a preliminary investigation stage that had commenced on 21 July 2009.
Bez poreza
In order to assess whether the non-application of the ATT to transit and transfer passengers was selective, the Commission first identified the relevant tax system of reference.
Prema mišljenju Irske primjeri iz tablice 1. mogu se objasniti kako slijedi:
The Commission considered that the objective and structure of the ATT system was to tax passengers departing from an airport located in Ireland in order to raise revenue for the State budget.
Konačno je odredište New York (više od 300 km od zračne luke Dublin) tako da se na taj let primjenjuje tarifa PZP-a od 10 EUR.
The Commission had understood from the information provided by Ireland that the first leg of a journey comprising several legs was always exempted from the ATT.
Odlazak iz mjesta zaustavljanja u Shannonu izuzet je od primjene PZP-a jer se radi o putniku u tranzitu ili transferu u zračnoj luci Shannon;
Ireland also provided the examples of journeys from New York to Dublin and from Dublin to New York with and without a stopover in Shannon and applicable ATT rates.
Kao i u točki (a), osim što se u tom razdoblju primjenjuje jedinstvena tarifa od 3 EUR;
Thus, the reference system was understood as a tax that is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland.
Konačno je odredište New York (više od 300 km od zračne luke Dublin) tako da se na taj let primjenjuje tarifa PZP-a od 10 EUR;
The Commission also considered that transfer and transit passengers were passengers departing from an Irish airport and thus would appear to be part of that reference system.
Kao i u točki (c), osim što se u tom razdoblju primjenjuje jedinstvena tarifa od 3 EUR;
Hence the exclusion of transfer and transit passengers departed from the normal application of that general tax framework.
Konačno je odredište Cardiff (unutar 300 km od zračne luke Dublin) tako da se na taj let primjenjuje tarifa PZP-a od 2 EUR.
The Commission then examined whether the exclusion of transfer and transit passengers from the ATT was justified by the nature or the general principles of the tax system in the Member State.
Odlazak iz mjesta zaustavljanja u Corku izuzet je od primjene PZP-a jer se radi o putniku u tranzitu ili transferu u zračnoj luci Cork;
It found that the purpose of the ATT was to be neutral with regard to the route selected for reaching the final destination, whether there was a stopover or not, and to avoid double taxation.
Kao i u točki (e), osim što se u tom razdoblju primjenjuje jedinstvena tarifa od 3 EUR;
According to the 2011 Decision, if the ATT had been applied to transit and transfer passengers, the airline might have had to pay that tax twice for a journey with a stopover.
Konačno je odredište Cardiff (unutar 300 km od zračne luke Dublin) tako da se na taj let primjenjuje tarifa PZP-a od 2 EUR;
Therefore, it was concluded that the ATT exemption for transit and transfer passengers, which resulted in passengers being taxed in the same way independently of the route travelled, fell within the nature and logic of the relevant tax system.
Kao i u točki (g), osim što se u tom razdoblju primjenjuje jedinstvena tarifa od 3 EUR;
The Commission inferred from those elements that the exclusion of transfer and transit passengers from the ATT was in the nature and logic of the identified tax system.
PZP se ne primjenjuje na to putovanje.
Judgment of the General Court in Case T-512/11
Zračna luka odlaska (New York) ne nalazi se u Irskoj te je odlazak iz mjesta zaustavljanja u Shannonu izuzet jer se radi o putniku u tranzitu ili transferu u toj zračnoj luci.
As indicated in recital 10, by its the judgment in Case T-512/11 the General Court annulled the 2011 Decision in so far as the 2011 Decision found that the non-application of the ATT to transfer and transit passengers did not constitute State aid within the meaning of Article 107(1) TFEU.
To se primjenjivalo prije i nakon izmjene tarifa 2011.;
The General Court found that a preliminary investigation of around two years considerably exceeded the period normally required for a preliminary investigation carried out pursuant to Article 108(3) TFEU.
Zračna luka odlaska ne nalazi se u Irskoj.
It also considered that the Commission's examination was incomplete and insufficient.
Ti primjeri ne uključuju situaciju u kojoj putovanje započinje i završava izvan Irske, ali uključuje zaustavljanje u Irskoj, na primjer London–New York sa zaustavljanjem u zračnoj luci Dublin.
In particular, the General Court found that there were inconsistencies between the content of the letter from Ireland dated 15 October 2009, referred to in recital 4, and the 2011 Decision.
No iz svih objašnjenja koja je dostavila Irska jasno je da se na to putovanje ne bi primjenjivao PZP.
In that respect, the General Court considered that the Commission endorsed Ireland's view that the part of the journey exempted from payment of the ATT was the first leg, even though the examples reproduced in the table set out in recital 9 of the 2011 Decision were not capable of supporting such conclusion.
Naime, na odlazak iz Londona ne bi se primjenjivao PZP s obzirom na to da zračne luke u Londonu nisu u skladu s definicijom zračnih luka iz članka 55. stavka 1.
According to the General Court, whilst this might be the case as regards the example relating to passengers going from Dublin to New York and making a stopover in Shannon, who were subject to payment of the ATT, by contrast, it was not clear, and the Commission did not explain, why passengers taking the opposite route, that is from New York to Dublin with the same stopover, were not subject to payment of the ATT for the departure from the stopover airport of Shannon.
Zakona o financijama jer se nalaze izvan Irske te se odlazak iz Dublina ne bi oporezivao jer putnik ispunjuje uvjete za putnika u transferu ili tranzitu.
In addition, by referring to the fact that, according to the Irish authorities, reasons of neutrality also prompt the exemptions for the same categories of passengers granted by other systems of air travel taxation existing in other Member States, whereas explicit reference was made to the United Kingdom, the General Court found that the Air Passenger Duty in force in the United Kingdom could not constitute a relevant reference model in the present case because it provides that it is always the first leg of the journey that is subject to payment of the tax, which did not correspond to the view supported by the Irish authorities in their letter dated 15 October 2009 and confirmed by the Commission in the 2011 Decision.
U skladu s informacijama koje je dostavila Irska PZP je uveden u cilju povećanja prihoda uslijed financijskih problema nastalih zbog svjetske financijske i gospodarske krize.
The General Court also stressed that the letter dated 15 October 2009 did not refer explicitly to the need to avoid double taxation.
Irska nije spomenula nikakve druge ciljeve kao što je zaštita okoliša.
Additionally, the General Court noted that Ireland had offered to consider adjusting the law on transfer and transit passengers, by removing the requirement for a single booking as part of the definition of a transfer passenger and that the Commission did not take a position on that statement.
2.3.
Those inconsistencies gave grounds for concluding that, when the Commission adopted the 2011 Decision, it did not have the information with which to carry out a sufficiently complete analysis of the selectivity of the measure and to conclude that the rules for the application of the exemption did not raise doubts.
Odluka iz 2011.
The General Court concluded that, in the absence of any analysis of the possible compatibility of the disputed measure with the internal market, the Commission should have initiated the formal investigation procedure, in order to gather any relevant information for verifying that the disputed measure was not selective and to possibly conclude that that measure did not constitute State aid, and to allow the applicant and the other parties concerned to present their observations in connection with that procedure.
Kako je navedeno u uvodnoj izjavi 6., Odluka iz 2011. donesena je na kraju faze prethodnog istražnog postupka koja je započela 21. srpnja 2009.
GROUNDS FOR INITIATING THE FORMAL PROCEDURE
Kako bi procijenila je li neprimjenjivanje PZP-a na putnike u tranzitu i transferu bilo selektivno, Komisija je najprije utvrdila relevantan referentni porezni sustav.
Following the judgment in Case T-512/11, the Commission initiated the formal investigation procedure in order to gather information to verify that the non-application of the ATT to transfer and transit passengers was not selective and to allow the applicant and the other parties concerned to present their observations in connection with that procedure.
Komisija je smatrala da je prema svojem cilju i strukturi sustav PZP-a bio usmjeren na oporezivanje putnika koji odlaze iz zračne luke koja se nalazi u Irskoj kako bi se povećali prihodi državnog proračuna.
In the Opening Decision, the Commission noted that the non-application of the ATT to departures of transfer and transit passengers resulted in a loss of tax revenue for the State and was therefore financed from State resources and appeared to confer an advantage on the airlines benefitting from it.
Komisija je na temelju informacija koje je dostavila Irska zaključila da je prva dionica putovanja koje se sastojalo od nekoliko dionica uvijek bila izuzeta od primjene PZP-a.
Furthermore, the Commission could not at the stage of initiating the formal investigation exclude that the non-application of the ATT to transfer and transit passengers was selective.
Irska je dostavila i primjere putovanja od New Yorka do Dublina te od Dublina do New Yorka sa zaustavljanjem u Shannonu i bez njega te primjenjive tarife PZP-a.
The Commission thus preliminarily concluded that since all the criteria in Article 107(1) TFEU a priori could be fulfilled, the measure might constitute State aid to airline operators that have operated the routes benefitting from the exemption from the ATT for transfer and transit passengers.
Stoga se referentnim sustavom smatrao porez koji se naplaćuje za svaki odlazak putnika zrakoplovom iz zračne luke u Irskoj.
The Commission therefore invited Ireland to set out again its reasons for the adoption of the ATT and to explain why the ATT did not apply to transfer and transit passengers.
Komisija je smatrala i da su putnici u transferu i tranzitu putnici koji odlaze iz irske zračne luke i da se stoga čini da su dio tog referentnog sustava.
The Commission also invited Ireland to set out in detail how Section 55 of the Finance Act should be interpreted.
Stoga se isključivanjem putnika u transferu i tranzitu odstupilo od uobičajene primjene tog općeg poreznog okvira.
The Commission requested that Ireland provide clear examples of how the ATT applies to all relevant categories of routes, clarify whether ATT specifically exempts the second leg of a journey or, more generally, exempts all transfer and transit passengers, and to provide all other information which Ireland considered useful in that respect.
Komisija je zatim ispitala je li isključivanje putnika u transferu i tranzitu iz primjene PZP-a bilo opravdano prirodom ili općim načelima poreznog sustava u toj državi članici.
The Commission also invited Ireland to provide those examples in relation to the periods before and after the amendment modifying the ATT rates, introduced in 2011.
Utvrdila je da je PZP trebao biti neutralan u pogledu rute odabrane za dolazak na konačno odredište, neovisno o tome ima li zaustavljanja ili ne, i da se njime trebalo izbjeći dvostruko oporezivanje.