natgillin/translations-raw huggingface dataset:
Similarly, the existence of different corporate tax rates in the Member States is just a consequence of the lack of harmonisation of direct taxation between Member States and merely reflects the sovereign choices of the Member States to use tax to finance certain services — or a certain level of services — to taxpayers.
Kako bi se smatrala državnom potporom, mjera mora imati učinak na trgovinu između država članica i EU-a te narušavati ili činiti rizik od narušavanja tržišnog natjecanja.
For the rest, it is not necessary for the distortion of competition or the effect on trade to be significant or substantial.
Ova su dva kriterija usko povezana.
Thus the alleged fact that the traffic in which there is competition is small, far from demonstrating the absence of distortion of competition, tends to prove that a competitive relationship, of greater or lesser intensity, does exist between French ports and other ports of the Union.
Sud je na to podsjetio i u presudi Eventech [58],
Likewise, the fact that the combined activity of the small French ports accounts for only 1 % of the total traffic of the Union does not mean that their market share on one or more markets relevant to an analysis of the distortions of competition is of the same order.
[…] prema ustaljenoj sudskoj praksi Suda i u svrhu kvalificiranja nacionalne mjere kao državne potpore nije potrebno utvrditi stvarni utjecaj predmetne potpore na trgovinu među državama članicama i stvarno narušavanje tržišnog natjecanja, već samo ispitati može li ta potpora utjecati na trgovinu i narušiti tržišno natjecanje (presuda Libert i dr., C-197/11 i C-203/11, EU:C:2013:288, točka 76. i navedena sudska praksa).
In addition, the Decision of 11 April 2016, cited by the French authorities and the interested parties, concerns the compatibility of an investment aid measure, which means that the measure in question is recognised as State aid affecting competition and trade between Member States.
Posebno se smatra da kada potpora koju dodijeli država članica jača položaj poduzetnika u odnosu na ostale konkurentske poduzetnike u razmjenu unutar Zajednice, ta potpora utječe na tu razmjenu (vidjeti, u tom smislu, presudu Libert i dr., EU:C:2013:288, točku 77. i navedenu sudsku praksu).
Furthermore, even if the ‘small ports’, as defined by France [66], account for only a small proportion of the traffic of the Union, the fact that the beneficiary undertaking is of modest size does not in itself exclude distortion or threat of distortion of competition in the internal market, especially where the activity of the beneficiaries is located in border areas.
U tom pogledu nije nužno da poduzetnik koji je korisnik potpore sam sudjeluje u trgovini unutar Unije.
The observations of the Bayonne Pays Basque CCI, concessionaire of the commercial port of Bayonne and the fishing port of Saint-Jean-de-Luz/Ciboure, which are ‘small ports’ according to the definition proposed by France, illustrate moreover the perception held by those ports close to a border of the existence of actual cross-border competition [67].
Naime, kada država članica poduzetnicima dodijeli potporu, unutarnja se djelatnost njome može održati istom ili povećati, uz posljedicu da mogućnosti ulaska poduzeća osnovanih u drugim državama članicama na tržište te države budu smanjene (vidjeti, u tom smislu, presudu Libert i dr., EU:C:2013:288, točka 78. i navedenu sudsku praksu).
Although the Commission recognises, in certain cases [68], that it is possible that an advantageous measure does not affect trade between Member States, it does not base its recognition only on the size of the beneficiary undertaking, but on an individual assessment of several criteria [69].
Nadalje, prema sudskoj praksi Suda, ne postoji donja granica ili postotak ispod čije bi se razine moglo smatrati da trgovina među državama članicama nije pogođena.
The Commission does not exclude the possibility that in the particular case of certain ports — those fulfilling the conditions laid down by its decision-making practice, in particular — the measure at issue may be considered to have no effect on trade.
Naime, relativno skromna potpora ili relativno mala veličina poduzeća korisnika potpore ne isključuje a priori mogućnost da trgovina među državama članicama bude pogođena (presuda Altmark Trans i Regierungspräsidium Magdeburg, C-280/00, EU:C:2003:415, točka 81.).
However, for the more systematic reasons set out above, the measure examined, as a general corporate tax exemption scheme for all the beneficiaries mentioned by the ministerial decisions of 1942 and 1943, affects trade within the Union and distorts or may distort competition.
Slijedom toga uvjet u skladu s kojim potpora mora biti takva da utječe na trgovinu među državama članicama ne ovisi o lokalnoj ili regionalnoj naravi pruženih prometnih usluga ili o važnosti navedenog područja djelatnosti (presuda Altmark Trans i Regierungspräsidium Magdeburg, EU:C:2003:415, točka 82.).”
Consequently, the Commission concludes that the tax exemption in favour of the autonomous ports (some of which are now classified as major seaports), maritime chambers of commerce, chambers of commerce and industry managing port installations, municipalities which are concessionaires of public equipment owned by the State in the seaports, and undertakings to which they may have entrusted the operation of that equipment constitutes State aid within the meaning of Article 107(1) TFEU.
U presudi Wam [59] posebno je naglasila sljedeće:
Compatibility of the measure with the internal market
[…] okolnost da je neki gospodarski sektor liberaliziran na razini Unije pokazuje stvarni ili mogući učinak koji potpora ima na tržišno natjecanje kao i njihov utjecaj na trgovinu među državama članicama (presuda Cassa di Risparmio di Firenze e.a., već navedeno, točka 142. i prethodno navedena sudska praksa).
It is for the Member State concerned to demonstrate that a State aid measure can be regarded as compatible with the internal market.
U pogledu uvjeta narušavanja tržišnog natjecanja valja naglasiti da potpore koje poduzetnika oslobađaju troškova koje bi inače snosio u okviru svojeg redovnog upravljanja ili svojih uobičajenih djelatnosti u pravilu narušavaju uvjete tržišnog natjecanja (presuda od 19. rujna 2000., Njemačka protiv Komisije, C1-56/98, ECR I-6857, točka 30. i Heiser, već navedeno, točka 55.).”
As a basis for the compatibility of the measure, the French authorities rely only on compensation for certain tasks carried out by the ports, referring to Article 106(2) TFEU, and on Article 107(3)(a) TFEU; certain interested parties also invoke Articles 93 (coordination of transport) and Article 107(3)(b) TFEU (important projects of European interest).
Naime, u ovom slučaju porezna prednost koju imaju predmetne luke oslobađa iste od tekućih troškova koje bi inače trebali podmirivati.
First, Article 106(2) TFEU provides that compensation for carrying out public service tasks can be declared compatible with the internal market if it meets certain conditions [70].
Mjera ih stavlja u povoljniji položaj u odnosu na francuske luke i inozemne luke Europske unije koje ju ne upotrebljavaju.
In this respect, the French authorities and certain interested parties consider that the measure at issue is compatible with the internal market because it allows compensation for certain tasks financed by the ports which constitute an exercise of the official powers of a public authority.
Stoga su mogući utjecaj na trgovinu unutar Europske unije i narušavanje tržišnog natjecanja.
However, the Commission would point out that the measure at issue, which links the amount of aid to the profits made, is not linked or limited to the net costs of the public service tasks [71].
Naime, tržišno natjecanje postoji u lučkom sektoru te ga narav i karakteristike prometa, posebno pomorskog prometa i prometa unutarnjim plovnim putovima, dodatno pojačavaju.
Nor does it derive from a clear mandate given to the beneficiaries of the measure to carry out such tasks [72].
Čak i ako je moguće ustanoviti da luke imaju zakonski monopol u pružanju lučkih usluga u unutrašnjosti luka kojima upravljaju, prometne su usluge koje pružaju, barem u određenoj mjeri, u tržišnom natjecanju s onima koje nude druge luke kao i drugi pružatelji prometnih usluga kako u Francuskoj [60] tako i u drugim državama članicama.
Consequently, the measure cannot be regarded as public service compensation compatible with the internal market and is not compatible on the basis of Article 106(2) TFEU.
Stoga su u okviru javnih konzultacija zainteresiranih strana o uredbi o lučkom sektoru „sve zainteresirane strane naglasile potrebu za stabilnim i pravednim uvjetima […]” međulučkog „tržišnog natjecanja u Europskoj uniji (tržišno natjecanje među lukama) […]” [61].
Second, Article 93 TFEU stipulates that aids which meet the needs of coordination of transport or represent reimbursement for the discharge of certain obligations inherent in the concept of a public service can also be declared compatible with the internal market.
Luke, a posebno unutarnje luke i općenito promet vodenim putovima čiji su dio, u tržišnom su natjecanju i s drugim oblicima prometa.
Although, as the representatives of managers of French inland ports stress, the inland ports play a major role in the development of multimodal transport, not all the investments made by the ports are covered by Article 93 TFEU, which is limited to aids which meet the needs of coordination of transport.
Ako postoje ili bi mogli postojati drugi načini za otpremanje dobara u prekomorske regije, mjera može, jednako za luke udaljene od kontinentalnog dijela Francuske ili drugih europskih luka, dovesti do narušavanja tržišnog natjecanja te imati učinak na trgovinu među državama članicama.
The corporate tax exemption does not constitute investment aid, but operating aid which is not targeted at investment.
Čak i ako je točno da se privlačnost luka procjenjuje prema više parametara, a posebno njezina povezanost sa zaleđem [62], cijena usluga koje pružaju luke (lučke pristojbe i druge nameti koje plaćaju vlasnici plovila) čini element konkurentnosti luka [63].
The measure favours undertakings making the most profit and therefore having greater capacity to accumulate profit and hence to finance investments.
Suprotno onom što francuska nadležna tijela i neke zainteresirane strane naglašavaju, iz činjenice da je taj element više ili manje važan u pogledu drugih elemenata konkurentnosti luka ne može se zaključiti da predmetna mjera nema učinak na tržišno natjecanje jer ta mjera može utjecati na cijene koje primjenjuju luke te ako je sve ostalo isto, ta je cijena vlasniku plovila odlučujući čimbenik pri odabiru rute ili logističkog rješenja, odnosno luke.
Nor is the measure targeted at the reimbursement of certain obligations inherent in the concept of a public service, as pointed out above.
Nadalje, potrebno je naglasiti da su europske luke jednako tako u tržišnom natjecanju kako bi privukle operatere (ili koncesionare) koji vlasnicima plovila pružaju određene lučke usluge ako lučka uprava ne pruža izravno te usluge.
Moreover, the advantage derived from a tax exemption pure and simple is not limited to the amount needed for coordination of transport or for reimbursement for the discharge of certain obligations inherent in the concept of a public service, and therefore does not guarantee compliance with the principle of proportionality.
Iznos naknade koju luke traže u zamjenu za stavljanje zemljišta i infrastrukture (lučka oprema) na raspolaganje koncesionarima jednako tako ima veliku ulogu u odluci koncesionara o luci koju će odabrati te u odabiru sredstava koje će tamo upotrebljavati.
It has no clearly identified incentive effect either, in particular because the exemption is more beneficial to the most profitable ports, which therefore have the most resources — and the least need of incentives.
Općenito gledano, luke su u tržišnom natjecanju s drugim gospodarskim operaterima na tržištu financiranja i ulaganja; ako je sve ostalo isto, mjerom se lukama daje prednost kod ulagača u usporedbi s drugim operaterima koji nisu korisnici mjere (oni su unosnije ulaganje).
Consequently, Article 93 TFEU is not applicable.
Nadalje, s obzirom na to da je predmetna mjera potpora koja se primjenjuje na luke različite po veličini, zemljopisnom položaju, vrsti (unutarnja luka, morska luka) ili djelatnostima koje obavljaju, nije potrebno individualno dokazati da navedena mjera dovodi do narušavanja tržišnog natjecanja i utjecaja na trgovinu da bi se utvrdilo je li promatrana mjera državna potpora.
Third, according to Article 107(3)(b) TFEU, aid to promote the execution of an important project of common European interest can also be declared compatible with the internal market.
U tom pogledu dovoljno je spomenuti da francuska nadležna tijela i zainteresirane strane priznaju da su neke velike luke poput luke Havre, Rouen i Marseille u tržišnom natjecanju s drugim lukama Europske unije te da stoga mjera ima učinak na trgovinu i da utječe na razmjenu.
The representatives of the managers of French inland ports consider in general that the corporate tax exemption comes within the scope of this article.
Primjedbe luke Rotterdam isto idu u tom smjeru.
For the same reasons as above, it is not possible to concur with this reasoning.
Nadalje, navedena činjenica da slične mjere državnih potpora postoje u drugim državama članicama te stav Komisije o tim mogućim mjerama nemaju utjecaj na kvalifikaciju predmetne mjere kao državne potpore [64] jer posljedica oslobođenja francuskih luka od plaćanja poreza na dobit dovodi do poboljšanja njihova položaja u tržišnom natjecanju u pogledu referentnog položaja u kojem bi bile oporezivane u normalnim uvjetima sustava poreza na dobit [65].
The measure at issue is not targeted at the execution of an important project of European interest and is not proportionate to the costs of such a project.
Nadalje, postojanje različitih stopa poreza na dobit u državama članicama samo je posljedica izravne neusklađenosti poreznog sustava među državama članicama te samo odražava odluku država članica da određene usluge, ili jedan dio usluga, financiraju nametanjem poreza poreznim obveznicima.
It is an advantage benefiting the ports merely in so far as they make profits, the fact that they contribute to an important project of common European interest being irrelevant in this respect.
Nadalje, narušavanje tržišnog natjecanja ili utjecaj na razmjenu ne mora biti znatno ili veliko.
Fourth, in accordance with Article 107(3)(a) TFEU, aid to promote ‘the economic development … of the regions referred to in Article 349 TFEU, in view of their structural, economic and social situation’ may be considered compatible with the internal market.
Navedenom činjenicom da bi razmjena u tržišnom natjecanju bila slabija ne dokazuje se nepostojanje narušavanja tržišnog natjecanja, već se nastoji dokazati da zapravo postoji više ili manje intenzivan odnos tržišnog natjecanja između francuskih luka i drugih luka Europske unije.
This stipulation is invoked by the French authorities and several overseas interested parties with regard to the ports located overseas.
Nadalje, činjenica da ukupna djelatnost malih francuskih luka čini tek 1 % ukupnog prometa Unije ne znači da je njihov tržišni udio na jednom ili više odgovarajućih tržišta za analizu narušavanja tržišnog natjecanja jednak tome.
However, the measure at issue is not targeted at the regions in question.
Nadalje, odluka od 11. travnja 2016. koju spominju francuska nadležna tijela i zainteresirane strane odnosi se na spojivost potpore s ulaganjem, što implicira da je predmetna mjera kvalificirana kao državna potpora koja utječe na tržišno natjecanje i razmjenu među državama članicama.
Even if the measure benefited only the ports located in the regions referred to in Article 349 TFEU, its objective is in any event not the economic development of those regions, or compensation for their structurally unfavourable situation, since it is confined to granting a sectoral advantage to a specific type of undertaking in the transport sector, whatever the undertaking's activities.
Nadalje, ako „male luke”, kako ih definira Francuska [66] čine samo jedan mali dio prometa Unije, činjenica da je poduzetnik koji upotrebljava mjeru mali poduzetnik ne isključuje sama po sebi narušavanje ili prijetnju narušavanja tržišnog natjecanja na unutarnjem tržištu, posebno kada se djelatnosti korisnika mjere obavljanju u graničnim zonama.
France does not show that the measure has an effect on the cost of imported goods, and in this respect it can be noted that certain overseas ports make profits, pay dividends to the State [73] and therefore prima facie have margins available to reduce the amount of the port charges if they are seen as a handicap for the economic development of the regions concerned; thus the corporate tax exemption may have an impact on various financial flows (in particular dividends), but not necessarily on the cost of the goods imported.
Primjedbe CCI Bayonne Pays Basque, koncesionara trgovačke luke Bayonne i ribarske luke Saint-Jean-de-Luz/Ciboure, „malih luka” prema definiciji koju je predložila Francuska, objašnjavaju percepciju tih luka koje se nalaze blizu granice o postojanju učinkovitog međugraničnog tržišnog natjecanja [67].
In this respect, France does not argue that the ports are in a particularly unfavourable situation in relation to other undertakings located in the regions referred to in Article 349.
Ako Komisija u nekim slučajevima priznaje [68] da mjera koja donosi prednost ne mora imati utjecaj na trgovinu među državama članicama, ona se u tu svrhu ne temelji samo na veličini poduzetnika korisnika mjere, nego na individualnoj procjeni više kriterija [69].
The very nature of the measure and its functioning (an advantage reserved to certain undertakings, without considering their activity, proportional to the profits made rather than to needs, and not limited to a clearly defined objective the attainment of which requires a financial incentive) clearly distinguish it from the tax schemes constituting operating aid referred to by the interested parties and accepted by the Commission.
Komisija ne isključuje da u posebnom slučaju pojedinih luka, a poglavito onih koje ispunjavaju uvjete nametnute praksom odlučivanja, predmetna mjera nema učinak na trgovinu.
Tax measures to assist investment or zero rating of VAT are general measures, with a scope covering undertakings located in the regions referred to in Article 349 TFEU without discrimination.
Međutim, zbog ranije navedenih sustavnih razloga analizirana mjera, kao sustav općeg oslobođenja od plaćanja poreza na dobit za sve korisnike navedene u ministarskim odlukama iz 1942. i 1943., utječe na trgovinu unutar Europske unije te narušava ili može narušiti tržišno natjecanje.
In addition, contrary to the argument put forward by the GPM of Guadeloupe, the revised General Block Exemption Regulation [74], which, to some extent, covers operating aid for overseas transport, is not applicable to the measure at issue.
Prema tome, Komisija zaključuje da oslobođenje od plaćanja poreza u korist nezavisnih luka (koje su dijelom postale velike morske luke), pomorskih gospodarskih komora, industrijskih i gospodarskih komora koje upravljaju lučkom infrastrukturom, zajednica koncesionara javne opreme koja je u državnom vlasništvu u morskim lukama te poduzetnika koji mogu dobiti tu opremu na upravljanje čini državnu potporu u smislu članka 107. stavka 1.
Article 15(4) of the Regulation applies only to measures where the amount is limited according to certain indicators (gross value added, labour costs, or turnover), which the corporate tax exemption is not.
UFEU-a.
Consequently, the measure examined cannot be declared compatible with the internal market on the basis of Article 107(3)(a) TFEU.
5.2.
Fifth, and although Article 107(3)(c) has not been invoked either by France or by the interested parties, the Commission will consider whether the measure at issue is of a nature to ‘facilitate the development of certain economic activities or of certain economic areas’ without adversely affecting trading conditions to an extent contrary to the common interest.
Spojivost potpore s unutarnjim tržištem
For the reasons already set out above, however (absence of proportionality, absence of incentive effect and absence of a link with an identified common interest objective), the Commission takes the view that Article 107(3)(c) TFEU is not applicable.
Na pojedinim je državama članicama da dokažu da se mjere državne potpore mogu smatrati spojivima s unutarnjim tržištem.
Finally, although certain interested parties consider that the abolition of the measure will have an impact on the investment capacity of the ports, the Commission would emphasise that the measure at issue does not target investment [75].
Francuska nadležna tijela za temelj spojivosti mjere pozivaju se samo na naknadu za neke zadaće koje obavljaju luke, navedenu u članku 106. stavku 2.
Existing aid or new aid
UFEU-a te članku 107. stavku 3. točki (a) UFEU-a, dok se neke zainteresirane strane pozivaju i na članke 93.
In accordance with Article 1(b)(i) of the Procedural Regulation, aid schemes that were put into effect prior to the entry into force of the Treaty are existing aid schemes.
(koordinacija prometa) i članak 107. stavak 3. točku (b) UFEU-a (važni projekti od zajedničkog europskog interesa).
Since the tax exemption in question entered into force in 1942 and has not undergone any substantial changes since then, the Commission considers that the measure constitutes existing State aid.
(96) Prvo, u članku 106. stavku 2.
THE REQUESTS TO SUSPEND THE PROCEDURE
UFEU-a navodi se da se naknada za obavljanje zadaća od javnog interesa može smatrati spojivom s unutarnjim tržištem ako ispunjava određene uvjete [70].
In accordance with the mandatory role allotted to it by Articles 107 and 108 TFEU, the Commission must end State aid deemed incompatible with the internal market and re-establish the conditions for a level playing field as quickly as possible.
Zbog toga francuska nadležna tijela i neke zainteresirane strane smatraju da je predmetna mjera spojiva s unutarnjim tržištem jer omogućuje naknadu za neke zadaće koje financiraju luke koje su u nadležnosti javnog tijela.
In accordance with Article 9(6) of the Procedural Regulation, the Commission must adopt a final decision as soon as the doubts raised in the opening decision have been removed.
Međutim, Komisija primjećuje da predmetna mjera, koja povezuje iznos potpore i ostvarenu dobit, nije ni povezana ni ograničena neto iznosima troškova obavljanja zadaća od javnog interesa [71].
If, at this stage in the procedure, the Commission considers that incompatible aid has been granted to certain undertakings, it cannot in principle suspend the State aid procedure in question or grant a transitional period.
Mjera ne proizlazi ni iz jasnog naloga korisnicima mjere za obavljanje tih zadaća [72].
Moreover, this would lead to authorising the payment of aid incompatible with the internal market for a longer period, which would also be unfair in relation to competitors not receiving aid or receiving a lower amount of aid.
Prema tome, mjera se ne može smatrati naknadom za obavljanje javnih usluga spojiva s unutarnjim tržištem i nije spojiva na temelju članka 106. stavka 2.
The Commission notes in this respect that the Dutch ports, which have been subject to corporate tax since 1 January 2017, have asked it to take rapid action to ensure that French ports are subject to corporate tax.
UFEU-a.
As pointed out above, the possible existence of other State aid to other ports in other Member States does not justify a suspension of the procedure during which the incompatible aid would continue to be paid.
Drugo, u članku 93.
It should be pointed out that ‘the effects of more than one distortion of competition on trade between Member States do not cancel one another out but accumulate and the damaging consequences to the common market are increased’ [76].
UFEU-a navodi se da potpore koje odgovaraju potrebama koordinacije prometa ili čine naknadu za ispunjavanje određenih obveza koje su svojstvene konceptu pružanja javnih usluga također mogu biti proglašene spojivima s unutarnjim tržištem.