natgillin/translations-raw huggingface dataset:
Bulgaria submits that, due to an incorrect interpretation and application of the national legislation in force by BDZ Holding, the company had erroneously paid VAT of BGN 72 million (EUR 36,8 million) on the amount of PSO compensations for the period 1 December 2004 to 29 February 2008.
Određivanje vrijednosti imovine temeljilo se na tržišnim načelima i metodama u skladu s međunarodnim i europskim standardima za procjenjivanje vrijednosti koji su utvrđeni bugarskim zakonodavstvom.
The error was detected in the audit report performed by the National Revenue Agency in 2009.
Prema navodima Bugarske, tu imovinu može se prodati na tržištu nekretnina po indikativnoj cijeni koju su utvrdili neovisni procjenitelji.
Bulgaria explains that BDZ Holding took the necessary legal action under the Tax Insurance Procedure Code (‘DOPK’) for the recovery of the unduly paid VAT through reimbursement.
Visine konačnih cijena o kojima su se BDZ Holding i NRIC dogovorili bile su slične onima iz procjena vrijednosti.
The amount of unduly paid tax was determined by acts issued by the national revenue and tax administration.
Bugarska stoga smatra da je NRIC postupao poput vjerovnika u tržišnom gospodarstvu te da su zamjene duga za imovinu dogovorene i provedene pod uobičajenim tržišnim uvjetima.
(56) Bulgaria further states that the company was entrusted with a PSO through a PSO contract of 29 June 2004, signed in September 2004, between the Bulgarian Ministry of Transport and Communication and BDZ Holding.
MJERA 4.: POVRAT PDV-A KOJI JE DRŽAVA POGREŠNO NAPLATILA DRUŠTVU BDZ HOLDING
The PSO compensation under the PSO contract was granted to cover losses incurred in providing transport services.
Bugarska objašnjava da je društvo BDZ Holding poduzelo potrebne pravne postupke na temelju Zakona o poreznom postupku i osiguranju („DOPK”) radi povrata nepropisno plaćenog PDV-a.
In addition, according to the terms of the contract, the provision of the service and the compensation were subject to compliance with conditions related to the number of trains, seats and hours.
Naknada za obavljanje PSO-a na temelju ugovora o PSO-u dodijeljena je kako bi se pokrili troškovi nastali pružanjem prijevoznih usluga.
Moreover, the compensation could be reduced if the specified requirements regarding kilometres, seats and hours were not met.
Osim toga, prema uvjetima ugovora, pružanje usluge i naknade podlijegali su obvezi pridržavanja uvjeta povezanih s brojem vlakova, sjedećih mjesta i voznim redom.
Bulgaria explains that, according to Article 29 of the Value Added Tax Act (‘ZDDS’) in place until 31 December 2006, the taxable amount on the supply of services also includes all financial means received and absorbed by the supplier of the services and directly related to the supply of those services, including subsidies.
Nadalje, naknadu se moglo smanjiti ako ne bi bili ispunjeni utvrđeni zahtjevi u pogledu kilometara, sjedećih mjesta i voznog reda.
Bulgaria further explained that according to Article 20(6) of the ZDDS, all financial means (for example, subsidies) directly linked to the supply of goods or services are to be considered to be grants from the State budget or other entity, constituting an additional payment for goods or services.
Bugarska objašnjava da, u skladu s člankom 29.
On the basis of statements from the National Revenue Agency [15] Bulgaria submitted that the subsidies received to cover the losses, the costs or the acquisition of assets are outside the scope of the ZDDS, which is the case with the PSO contract.
Zakona o porezu na dodanu vrijednosti („Zakon o PDV-u”) koji je bio na snazi do 31. prosinca 2006., oporezivi iznos pruženih usluga uključuje i sva financijska sredstva koja je pružatelj usluga primio i potrošio i koja su izravno povezana s pružanjem tih usluga, uključujući subvencije.
In this context, Bulgaria clarified that national provisions allowed VAT to be refunded on the basis of a VAT assessment issued by the revenue authorities following an ex-post verification and revision.
Nadalje, Bugarska je objasnila da se, u skladu s člankom 20. stavkom 6.
Furthermore, Bulgaria asserted that before Bulgaria's accession to the Union it was not obliged to fully harmonise its VAT law.
Zakona o PDV-u, sva financijska sredstva (primjerice, subvencije) koja su izravno povezana s nabavom robe ili pružanjem usluga trebaju smatrati bespovratnim sredstvima iz državnog proračuna ili dobivenima od drugog subjekta, a ta sredstva čine dodatno plaćanje za robu ili usluge.
According to Bulgaria, since 1 January 2007, when the new ZDDS entered into force, the Bulgarian VAT law provisions have been fully harmonised with Directive 2006/112/EC.
Na temelju izvještaja Nacionalne agencije za javne prihode [15] Bugarska je smatrala da se subvencije primljene radi pokrivanja gubitaka, troškovi ili stjecanje imovine nalaze izvan područja primjene Zakona o PDV-u, a to je bio slučaj s ugovorom o PSO-u.
Bulgaria stated further that according to Article 26(3) of the new ZDDS the taxable amount on the supply of services also includes all financial means (for example, subsidies) received and absorbed by the supplier of the services and directly related to the supply of those services.
U tom je kontekstu Bugarska pojasnila da je na temelju nacionalnih odredbi bilo dopušteno vratiti iznos PDV-a na temelju procjene PDV-a koju su izdala tijela za javne prihode nakon ex post provjere i revizije.
Bulgaria further explained that according to the new ZDDS, all financial means (for example, subsidies) directly linked to the supply of goods or services shall be considered to be grants from the State budget or other entity, constituting an additional payment for goods or services.
Nadalje, Bugarska je tvrdila da prije njezina pristupanja Uniji nije bila obvezna u potpunosti uskladiti svoj Zakon o PDV-u.
According to Bulgaria, however the subsidies received to cover the losses or expenses, including the acquisition or the liquidation of assets are outside the scope of the new ZDDS.
Prema navodima Bugarske, nakon 1. siječnja 2007., kada je na snagu stupio novi Zakon o PDV-u, odredbe bugarskog Zakona o PDV-u u potpunosti su usklađene s Direktivom 2006/112/EZ.
According to Bulgaria, the error, consisting in incorrectly charging VAT on revenue from the provision of the PSO services for the period 1 December 2004 to 29 February 2008, had been detected by the relevant tax authorities in the course of an inspection.
Bugarska je nadalje navela da, u skladu s člankom 26. stavkom 3. novog Zakona o PDV-u, oporezivi iznos pruženih usluga uključuje i sva financijska sredstva (primjerice, subvencije) koja je pružatelj usluga primio i potrošio te koja su izravno povezana s pružanjem tih usluga.
In this regard, Bulgaria explained that those findings of the relevant tax authorities resulted in decisions ordering the reimbursement and a tax audit report number 29010038 of 7 February 2011 in accordance with the Bulgarian Tax Insurance Procedure Code [16].
Nadalje, Bugarska je objasnila da se, u skladu s novim Zakonom o PDV-u, sva financijska sredstva (primjerice, subvencije) koja su izravno povezana s nabavom robe ili pružanjem usluga smatraju bespovratnim sredstvima iz državnog proračuna ili dobivenima od drugog subjekta, a ta sredstva čine dodatno plaćanje za robu ili usluge.
Bulgaria further explained that the VAT reimbursement procedures were set out in Articles 128 and 129 of the Bulgarian Tax Insurance Procedure Code.
Međutim, prema navodima Bugarske, subvencije dobivene radi pokrivanja gubitaka ili troškova, uključujući stjecanje ili likvidaciju imovine, nalaze se izvan područja primjene novog Zakona o PDV-u.
Therefore, according to Bulgaria, the reimbursement of the wrongfully charged VAT did not constitute State aid.
Prema navodima Bugarske, pogrešku koja se sastojala od neispravne naplate PDV-a na prihode od pružanja usluga u okviru PSO-a u razdoblju od 1. prosinca 2004. do 29. veljače 2008. otkrila su odgovarajuća porezna tijela tijekom inspekcije.
WITHDRAWAL OF THE NOTIFICATION
U tom je pogledu Bugarska objasnila da su ti nalazi odgovarajućih poreznih tijela imali za posljedicu donošenje odluke kojom je naređen povrat PDV-a i izradu izvješća o poreznoj reviziji br. 29010038 od 7. veljače 2011., u skladu s bugarskim Zakonikom o poreznom postupku i osiguranju [16].
As stated in recitals 32 and 34, Bulgaria withdrew its notification concerning the restructuring aid to BDZ Holding (Measure 1).
Bugarska je nadalje objasnila da su postupci za povrat PDV-a utvrđeni člancima 128. i 129. bugarskog Zakonika o poreznom postupku i osiguranju.
Bulgaria indicated that it intended instead to cancel debts incurred by BDZ Holdings prior to Bulgaria's accession to the Union on 1 January 2007 (Measure 2).
Stoga, prema navodima Bugarske, povrat nezakonito naplaćenog PDV-a nije činio državnu potporu.
According to Article 10 of Council Regulation (EU) 2015/1589, the Member State concerned may withdraw the notification in due time before the Commission has taken a decision on the aid.
POVLAČENJE PRIJAVE
According to Article 10(2) of Regulation (EU) 2015/1589, in cases where the Commission has already initiated the formal investigation procedure when a notification is withdrawn, the Commission must close the procedure.
Kako je navedeno u uvodnim izjavama 32. i 34., Bugarska je povukla svoju prijavu o potpori za restrukturiranje društvu BDZ Holding (mjera 1.).
The Commission notes that the restructuring aid has not yet been granted.
Bugarska je navela da je, umjesto toga, namjeravala brisati dugove nastale na teret društva BDZ Holding prije pristupanja Bugarske Uniji 1. siječnja 2007.
Since Bulgaria has withdrawn its notification and will not grant the restructuring aid of BGN 550 million to BDZ Holding, the formal investigation procedure under Article 108(2) of the Treaty should be closed in respect of the notified restructuring aid measure.
(mjera 2.).
ASSESSMENT OF THE MEASURES
(62) U skladu s člankom 10.
By virtue of Article 107(1) of the Treaty ‘…any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.’
Uredbe Vijeća (EU) 2015/1589, predmetna država članica može pravodobno povući prijavu prije nego što Komisija donese odluku o potpori.
The criteria in Article 107(1) of the Treaty are cumulative.
U skladu s člankom 10. stavkom 2.
Therefore, in order to determine whether a State measure constitutes aid within the meaning of Article 107(1) of the Treaty all of the following conditions need to be fulfilled:
Uredbe (EU) 2015/1589, u slučajevima u kojima je Komisija već pokrenula formalni ispitni postupak, a prijava je povučena, Komisija mora okončati postupak.
the beneficiary is an undertaking within the meaning of Article 107(1) of the Treaty, which implies that it engages in an economic activity;
Komisija napominje da potpora za restrukturiranje još uvijek nije dodijeljena.
the measure is financed by State resources and is imputable to the State;
Budući da je Bugarska povukla svoju prijavu i neće dodijeliti potporu za restrukturiranje u iznosu od 550 milijuna BGN društvu BDZ Holding, formalni ispitni postupak na temelju članka 108. stavka 2.
it confers an economic advantage;
Ugovora trebalo bi okončati s obzirom na prijavljenu mjeru potpore za restrukturiranje.
this advantage is selective;
OCJENA MJERA
the measure in question distorts or threatens to distort competition and may affect trade between Member States.
U skladu s člankom 107. stavkom 1.
EXISTENCE OF AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION (THE ‘TREATY’)
Ugovora „[…]svaka potpora koju dodijeli država članica ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku koja narušava ili prijeti da će narušiti tržišno natjecanje stavljanjem određenih poduzetnika ili proizvodnje određene robe u povoljniji položaj, nespojiva je s unutarnjim tržištem u mjeri u kojoj utječe na trgovinu među državama članicama”.
Economic activity and notion of undertaking within the meaning of Article 107(1) of the Treaty
Kriteriji iz članka 107. stavka 1.
According to settled case law, the Commission must first establish who will be the beneficiary(ies) of Measure 2.
Ugovora kumulativni su.
Article 107(1) of the Treaty refers to the concept of undertaking in defining the beneficiary of the aid.
Stoga, kako bi se utvrdilo čini li mjera državnu potporu u smislu članka 107. stavka 1.
As confirmed by the Union Courts, an undertaking for the purposes of that provision does not have to be a single legal entity, but may encompass a group of companies [17].
Ugovora, trebaju biti ispunjeni svi sljedeći uvjeti:
The key criterion in determining whether there is an undertaking within the meaning of that provision is whether an ‘economic unit’ is involved.
korisnik je poduzetnik u smislu članka 107. stavka 1.
An economic unit may be composed of several legal persons.
Ugovora, čime se podrazumijeva da obavlja gospodarsku djelatnost;
That economic unit is then considered to be the relevant undertaking.
mjera se financira iz državnih sredstava i može se pripisati državi;
In this respect, the Union Courts consider the existence of a controlling share and other functional, economic and organic links to be relevant [18].
mjera donosi gospodarsku prednost;
In the case at hand, Bulgaria stated that BZD Holding is the legal entity whose debts incurred prior to 2007 will be cancelled.
ta je prednost selektivna;
In fact, as stated in recitals 34, 35 and 36, Bulgaria considers that BDZ Holding is the sole beneficiary of Measure 2.
predmetna mjera narušava ili prijeti da će narušiti tržišno natjecanje i može utjecati na trgovinu među državama članicama.
However, several elements indicate that the relevant undertaking is not confined to the legal person of BDZ Holding alone.
POSTOJANJE POTPORE U SMISLU ČLANKA 107.
First, in terms of ownership relations, it has to be noted that BDZ Holding holds 100 % of the shares of both BDZ Passenger and BDZ Cargo.
STAVKA 1.
BDZ Holding therefore controls all business activities of BDZ Passenger and BDZ Cargo, formulates a common management policy and sets targets for both subsidiaries.
UGOVORA O FUNKCIONIRANJU EUROPSKE UNIJE („UGOVOR”)
Secondly, the main purpose of the initial loans was the purchase and repair of assets used by both BDZ Cargo and BDZ Passenger, such as locomotives, freight wagons and passenger coaches.
Gospodarska djelatnost i pojam poduzetnika u smislu članka 107. stavka 1.
The cancellation of debts relates, therefore, to rail transport services provided by both subsidiaries.
Ugovora
While after the 2007 reorganisation, BDZ Holding owned the rolling stock and rented it out to BDZ Cargo and BDZ Passenger, following the 2011 reorganisation the rolling stock was transferred to the subsidiaries BDZ Cargo and BDZ Passenger (see recitals 12 and 13).
U skladu s ustaljenom sudskom praksom, Komisija prvo mora utvrditi tko će biti korisnik (korisnici) mjere 2.
Therefore, Measure 2, which was granted for the cancellation of debts financing the rolling stock, effectively benefits BDZ Cargo and BDZ Passenger.
U članku 107. stavku 1.
In the light of these considerations, in addition to BDZ Holding, its subsidiaries BDZ Passenger and BDZ Cargo must also be regarded as beneficiaries of the debt cancellation.
Ugovora upućuje se na pojam poduzetnika pri utvrđivanju korisnika potpore.
It follows from the description of the activities of BDZ Passenger and BDZ Cargo set out in section 2.1 that both companies are a single economic unit under control of BDZ Holding and both provide services against remuneration in Bulgaria.
Kao što su potvrdili sudovi Unije, poduzetnik u svrhu te odredbe ne mora biti jedna pravna osoba, već tim pojmom može biti obuhvaćena i skupina društava [17].
The Commission thus considers that by providing passenger and freight transport services, as well as management and coordination of those activities, BDZ Holding and its subsidiaries BDZ Passenger and BDZ Cargo are performing an economic activity and therefore constitute undertakings within the meaning of Article 107(1) of the Treaty.
Ključni je kriterij za utvrđivanje postoji li poduzetnik u smislu te odredbe pitanje je li uključena kakva „gospodarska jedinica”.
State resources and imputability to the State
Gospodarska jedinica može se sastojati od više pravnih osoba.
In order to constitute State aid, the measure in question has to be financed from State resources and the decision to grant the measure must be imputable to the State [19].
Ta se gospodarska jedinica tada smatra relevantnim poduzetnikom.
The debt cancellation will be financed directly from the Bulgarian State budget and will be granted by the central authorities of that Member State.
U tom smislu sudovi Unije smatraju relevantnim postojanje kontrolnog udjela i ostalih funkcionalnih, gospodarskih i organskih veza [18].
Therefore, the debt cancellation involves the use of State resources, which is also decided by and imputable to the State.
U ovom slučaju, Bugarska je navela da je društvo BZD Holding ona pravna osoba čiji će se dugovi nastali prije 2007. brisati.
Economic advantage
Zapravo, kako se navodi u uvodnim izjavama 34., 35. i 36., Bugarska smatra da je društvo BDZ Holding jedini korisnik mjere 2.
An advantage within the meaning of Article 107(1) of the Treaty is any economic benefit which an undertaking would not have obtained under normal market conditions, that is to say, in the absence of State intervention [20].
Međutim, nekoliko elemenata upućuje na to da relevantni poduzetnik nije ograničen samo na pravnu osobu koja je društvo BDZ Holding.
Only the effect of the measure on the undertaking is relevant, not the cause nor the objective of the State intervention [21].
Kao prvo, u smislu vlasničkih odnosa, treba napomenuti da je društvo BDZ Holding vlasnik 100-postotnog udjela u društvima BDZ Passenger i BDZ Cargo.
In this case, Bulgaria will cancel BGN 223,45 million (EUR 114,25 million) of debts directly related to railway activities of BDZ Holding.
Društvo BDZ Holding stoga kontrolira sve poslovne aktivnosti društava BDZ Passenger i BDZ Cargo, oblikuje zajedničku politiku upravljanja i postavlja ciljeve za oba društva kćeri.
No reasonable market economy operator would cancel liabilities of such a magnitude without any remuneration.
Kao drugo, glavna svrha početnih zajmova bila je nabava i popravak imovine kojom se koriste BDZ Cargo i BDZ Passenger, primjerice, lokomotiva te teretnih i putničkih vagona.
In addition, the measure will relieve BDZ Holding from its debt payment obligations, thus freeing funds which BDZ Holding and its subsidiaries can use to develop their operations and improving their financial indicators.
Brisanje dugova stoga se odnosi na usluge željezničkog prijevoza koje pružaju oba društva kćeri.
Therefore, it is concluded that Bulgaria's decision to cancel BDZ Holding's liabilities will confer an economic advantage on BDZ Holding, BDZ Passenger and BDZ Cargo which they would not have obtained under normal market conditions.
Dok je nakon reorganizacije iz 2007. vlasnik željezničkih vozila bilo društvo BDZ Holding koje ih je iznajmljivalo društvima BDZ Cargo i BDZ Passenger, nakon reorganizacije iz 2011. vlasništvo nad željezničkim vozilima preneseno je na društva kćeri BDZ Cargo i BDZ Passenger (vidjeti uvodne izjave 12. i 13.).
Selectivity
Stoga od mjere 2., koja je dodijeljena za brisanje dugova kojima su se financirala željeznička vozila, stvarnu korist imaju BDZ Cargo i BDZ Passenger.
To fall within the scope of Article 107(1) of the Treaty, a State measure must favour ‘certain undertakings or the production of certain goods’.
S obzirom na ta razmatranja, osim društva BDZ Holding, kao korisnike mjere brisanja dugova mora se smatrati i njegova društva kćeri BDZ Passenger i BDZ Cargo.
Hence, only those measures favouring undertakings which grant an advantage in a selective way fall under the notion of State aid.
Iz djelatnosti društava BDZ Passenger i BDZ Cargo opisanih u odjeljku 2.1. proizlazi da oba društva čine jednu gospodarsku jedinicu pod kontrolom društva BDZ Holding i da oba društva u Bugarskoj pružaju usluge uz naknadu.
The debt cancellation will benefit only BDZ Holding and its subsidiaries and is, therefore, selective within the meaning of Article 107(1) of the Treaty.
Komisija stoga smatra da pružanjem usluga željezničkog prijevoza putnika i tereta te upravljanjem i koordinacijom tih djelatnosti, društvo BDZ Holding i njegova društva kćeri BDZ Passenger i BDZ Cargo obavljaju gospodarsku djelatnost te stoga čine poduzetnike u smislu članka 107. stavka 1.
Conclusion
Ugovora.
It is concluded that the planned debt cancellation will provide a selective economic advantage to BDZ Holding and its subsidiaries BDZ Passenger and BDZ Cargo.
Državna sredstava i mogućnost njihova pripisivanja državi
Distortion of competition and effect on trade
Kako bi mogla činiti državnu potporu, predmetna mjera mora se financirati iz državnih sredstava i odluka o dodjeljivanju mjere mora se moći pripisati državi [19].
Distortion of competition
Brisanje dugova financirat će se izravno iz bugarskog državnog proračuna i ta sredstva dodijelit će središnja tijela te države članice.
There is an assumption that there is a distortion of competition within the meaning of Article 107(1) of the Treaty whenever the State grants a financial advantage to an undertaking in a liberalised sector where there is, or could be, competition [22].
Brisanje dugova stoga uključuje upotrebu državnih sredstava o kojima država odlučuje te koja joj se mogu pripisati.
In this respect, Bulgaria opened the market for rail freight transport to other domestic operators established in Bulgaria, in 2002.
Gospodarska prednost
The Union rail freight market was first opened to competition on the trans-European rail freight network on 15 March 2003 by the first railway package [23].
Prednost, u smislu članka 107. stavka 1.
The second railway package liberalised all international freight transport on 1 January 2006, and national rail freight from 1 January 2007 [24].
Ugovora, svaka je gospodarska korist koju poduzetnik ne bi ostvario u uobičajenima tržišnim uvjetima, odnosno bez intervencije države [20].
However, several Member States had unilaterally liberalised their national markets prior to that date.
Važan je jedino učinak mjere na poduzetnika, a ne uzrok i cilj intervencije države [21].
BDZ Cargo's market share on the Bulgarian rail freight market amounted to 43 % in 2016.
U ovom slučaju Bugarska će brisati dugove u iznosu od 223,45 milijuna BGN (114,25 milijuna EUR) koji su izravno povezani sa željezničkim poslovanjem društva BDZ Holding.
BDZ Cargo directly competes with other rail freight operators on that market, as noted in recital 15.
Nijedan razborit subjekt u tržišnom gospodarstvu ne bi brisao obveze u tom iznosu bez ikakve naknade.
With regard to passenger transport, from 1 January 2010, the third railway package opened the market for international passenger transport [25].
Osim toga, mjerom će se društvo BDZ Holding osloboditi obveze plaćanja duga čime će se osloboditi sredstva koja društvo BDZ Holding i njegova društva kćeri mogu upotrijebiti za razvoj svojeg poslovanja i poboljšanje svojih financijskih pokazatelja.
While this only concerns international services, it does include the activities of the beneficiaries on those lines.
Stoga se zaključuje da će se odlukom Bugarske o brisanju obveza društva BDZ Holding dati gospodarska prednost društvima BDZ Holding, BDZ Passenger i BDZ Cargo koju ona ne bi ostvarila u uobičajenim tržišnim uvjetima.
At any rate, as established by the Court in the Altmark Trans judgment, the fact that a transport company is active only in one Member State does not exclude the possibility of aid distorting on intra-Union trade [26].
Selektivnost
The Commission therefore concludes that the measure will distort or will threaten to distort competition in the internal market.
Ugovora ako se njome „određene poduzetnike ili proizvodnju određene robe” stavlja u povoljniji položaj.