natgillin/translations-raw huggingface dataset:
The reference system is the French corporate tax, levied in principle on all profits or income obtained by companies and other legal persons (Article 205 of the CGI).
UFEU-a jedino mjere koje dodjeljuje država ili koje su dodijeljene državnim sredstvima čine državne potpore.
Under the provisions of Article 206(1) and Article 1654 of the CGI, legal persons governed by private or public law engaging in a business or transactions of a profit-making nature are subject to corporate tax.
Ustaljena je sudska praksa da odricanje od resursa koji bi u načelu trebali biti uplaćeni u državni proračun čini prijenos državnih resursa u smislu te odredbe [44].
Under the provisions of Article 165 of Annex 4 to the CGI, public institutions of an industrial or commercial nature are liable to all direct and assimilated taxes applicable to similar private undertakings.
Oslobađanjem upravitelja francuskih luka od plaćanja poreza Francuska se odriče prihoda od poreza, što je razlog zbog kojeg to oslobođenje implicira prijenos državnih sredstava u smislu članka 107. stavka 1.
Article 167 of Annex 4 to the same Code specifies that these provisions apply in particular to chambers of commerce and industry and to the autonomous ports.
UFEU-a.
Neither the French authorities nor interested third parties made any comments on this point following the opening decision.
Ako oslobođenje od plaćanja poreza proizlazi iz niza ministarskih odluka, tada se jednako tako može pripisati Francuskoj.
Derogation from the reference system
Da bi činila državnu potporu, predmetna mjera mora korisniku donositi financijsku prednost.
By virtue of the ministerial decisions of 1942 and 1943 referred to above, ‘the autonomous ports, 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’ are exempt from corporate tax.
Pojam prednosti ne obuhvaća samo pozitivna davanja nego i intervencije kojima se, u različitim oblicima, umanjuju troškovi koji obično terete proračun poduzeća [45].
Contrary to the arguments of certain French ports, the corporate tax exemption in favour of the ports results therefore not from the general provisions of the CGI (and in particular Article 165 of Annex 4 to the CGI) and the non-profit-making nature of the activity of the ports, but from the ministerial decisions of 1942 and 1943, which explicitly derogate from these general provisions and implicitly take the view that the ports engage in profit-making activities [52].
Kako je ranije navedeno, u skladu s francuskim poreznim zakonom „nezavisne luke, pomorske gospodarske komore, industrijske i gospodarske komore koje upravljaju lučkom infrastrukturom, zajednice koncesionari javne opreme koja je u državnom vlasništvu u morskim lukama te poduzetnici koji mogu dobiti tu opremu na upravljanje” [46] moraju plaćati porez na dobit zbog svojih gospodarskih djelatnosti, ali su oslobođeni plaćanja tog poreza.
This is confirmed by the decision of the Council of State cited by the interested parties [53].
Prema tome, ti subjekti ne podmiruju troškove poreza na dobit koje obično podmiruju francuski poduzetnici u pogledu svojih gospodarskih djelatnosti.
However, in the light of the objective of the reference system, which is to tax the profits made by companies and legal persons, the entities covered by the ministerial decisions of 1942 and 1943 are in a comparable factual and legal situation to that of the other companies or legal persons subject to the tax in so far as all these undertakings generate profits.
Stoga oni imaju gospodarsku korist u smislu članka 107. stavka 1.
The exemption in question therefore constitutes a derogation from the rules established by the reference tax system.
UFEU-a.
The Commission therefore considers that the tax exemption in favour of the above-mentioned entities is prima facie selective.
Nadalje, navedena činjenica da oslobođenje od plaćanja poreza na dobit nadoknađuje prekomjerne troškove koji nastaju obavljanjem zadaća od općeg interesa koje su javna tijela povjerila lukama ne osporava korist ako je cilj koristi koja proizlazi iz oslobođenja od plaćanja poreza nadoknaditi dodatne troškove povezane sa zadaćama od općeg interesa te ako je taj iznos ograničen na neto dodatni trošak povezan s obavljanjem tih zadaća (neprekomjerna naknada) [47].
The fact that the measure applies to all French ports, assuming it to have been established [54], does not call this conclusion into question.
To nije slučaj u ovom predmetu.
The measure at issue is not general in relation to the reference system, since it applies only to certain undertakings, the port operators, which are nevertheless in a factual and legal situation comparable to that of the other companies or legal persons subject to the tax, in other words to all profit-making undertakings.
Naime, niti jednom odredbom unutarnjeg prava ne uspostavlja se nikakva povezanost između oslobođenja od plaćanja poreza na dobit i mogućih zadaća javnih usluga povjerenih lukama [48].
The measure would be general only if a reference system were to be considered which was confined to the ports themselves (a reference system formed by the ministerial decisions of 1942 and 1943), whereas it has been shown above that the reference system consists of the general corporate tax provisions to which undertakings of all sectors are subject.
Unutarnjim pravom jamči se samo ograničavanje iznosa naknade (tj. neplaćeniiznos poreza na dobit) na ono što je potrebno da bi se pokrili svi troškovi nastali obavljanjem javnih usluga ili njihov dio.
Furthermore, in the light of the objective of the reference system, which is to subject the profits made by any legal person to income tax, characteristics such as those cited by the French authorities and the interested parties (tasks imposed on the ports for the benefit of other undertakings, special obligations, operation by CCI, absence of competition, financing by port charges and exercise of the official powers of a public authority) will not serve to establish the existence of a different factual and legal situation.
Oslobođenje od poreza na dobit čiji je iznos razmjeran ostvarenoj dobiti nije ograničeno te stoga može dovesti do prednosti nerazmjerne troškovima nastalima obavljanjem javnih usluga.
Although those circumstances can in some cases explain that the operators of ports assigned general interest tasks have a lower profitability and therefore lower taxable profits, they cannot justify the exemption from corporate tax of the profits made, in spite of the costs associated with such general interest tasks.
Konačno, potvrda GPM Dunkerque prema kojoj troškovi obavljanja javnih usluga sustavno prelaze teoretski trošak poreza na dobit nije dokazana nikakvim podacima o prihodima ni prijašnjim podacima; zbog zakonskog jamstva (koje vrijedi i u budućnosti) o nepostojanju prekomjerne naknade, čak i ako je ta potvrda ranije potvrđena ne bi bilo dovoljna da se ispunjava uvjet neprekomjerne naknade.
The French administration has already recognised, with regard to a request to create a derogating tax regime in favour of the autonomous marina authorities, that ‘the European regulations on competition rules preclude the possibility of granting derogating tax measures in favour of certain activities’ [55].
Da bi se smatrala državnom potporom, mjera mora biti selektivna, odnosno mora stavljati u povlašteni položaj određene poduzetnike ili proizvodnju određene robe u smislu članka 107. stavka 1.
Justification based on the nature and general scheme of the system
Drugo, potrebno je odrediti odstupa li predmetna mjera od referentnog sustava u mjeri u kojoj uvodi razlike među operaterima koji se, u pogledu cilja navedenog sustava, nalaze u usporedivoj činjeničnoj i pravnoj situaciji.
The French authorities state that the measure has been an integral part of the French tax system for over 70 years, but the passage of time cannot suffice to consider a derogation from the normal rules of the system to be justified by the nature and general scheme of the system.
Ako je to slučaj, mjera je a priori selektivna.
The passage of time can, on the other hand, be used to justify the use of the procedure for existing aid (see below).
Treće, potrebno je ustanoviti je li mjera odstupanja opravdana naravi ili općom strukturom referentnog sustava.
The Commission considers that the inherent logic of the reference system in this case is to tax profits.
U pogledu treće faze na državama je članicama da dokažu da različito porezno postupanje izravno proizlazi iz temeljnih ili vodećih načela poreznog sustava [51] koji je određen kao referentni sustav.
A tax exemption based solely on belonging to a certain category of undertakings or granted only to certain entities identified by law is not in keeping with this logic.
Referentni sustav
Finally, as regards the assertion by certain interested parties that the measure at issue does not create any ‘clear breach of the principle of equal treatment’, the Commission would point out that the fact that a measure does not create any ‘clear breach of the principle of equal treatment’ in French law does not mean that it derives directly from the intrinsic basic or guiding principles of the reference system or is the result of inherent mechanisms necessary for the functioning and effectiveness of the system (***) [56] within the meaning of State aid law.
Referentni sustav jest francuski porez na dobit kojem u načelu podliježe sva dobit ili prihodi koje ostvaruju poduzetnici i druge pravne osobe (članak 205.
As found in the decision of the Constitutional Council [57], the evaluation of the principle of equality in French law takes into consideration the objectives pursued by the derogating measure, i.e. objectives of generalinterest extrinsic to the tax system, which cannot be used at the stage of justification by the nature and general scheme of the tax system.
Općeg poreznog zakona).
Although objectives extrinsic to the system may possibly be taken into account at the stage of the assessment of the compatibility of aid, they do not permit justification of the selectivity of a derogation or, therefore, demonstration of the absence of State aid.
Primjenom odredbi članka 206. stavka 1. te članka 1654.
In addition, the decision of the Constitutional Council mentioned by the interested parties does not concern the ministerial decisions exempting the ports from corporate tax, but a legislative text exempting certain sports meetings from a tax with a different intrinsic logic to that of corporate tax.
Općeg poreznog zakona pravne osobe privatnog prava ili javnog prava koje se bave upravljanjem ili djelatnostima koje ostvaruju profit obvezne su plaćati porez na dobit.
The Commission therefore considers that the corporate tax exemption is not justified by the nature and general scheme of the French tax system.
Primjenom odredbi članka 165.
In order to be classified as State aid, the measure must affect intra-EU trade and distort, or threaten to distort, competition.
Priloga 4.
These two criteria are closely linked.
Općem poreznom zakonu javne industrijske ili gospodarske ustanove obvezne su plaćati sve izravne poreze i povezane namete primjenjive na slične privatne poduzetnike.
As the Court recalled in particular in the Eventech judgment [58]:
Člankom 167.
in accordance with the Court's settled case-law, for the purpose of categorising a national measure as State aid, it is necessary, not to establish that the aid has a real effect on trade between Member States and that competition is actually being distorted, but only to examine whether that aid is liable to affect such trade and distort competition (the judgment in Libert and Others, C-197/11 and C-203/11, EU:C:2013:288, paragraph 76 and case-law cited).
Priloga 4. istom zakonu određuje se da se te odredbe primjenjuju poglavito na industrijske i gospodarske komore te nezavisne luke.
In particular, when aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-Community trade, the latter must be regarded as affected by that aid (see, to that effect, the judgment in Libert and Others, EU:C:2013:288, paragraph 77 and case-law cited).
Ni francuska nadležna tijela ni treće zainteresirane strane nisu o ovome dostavile primjedbe nakon donošenja odluke o otvaranju postupka.
In that regard, it is not necessary that the beneficiary undertakings are themselves involved in intra-Community trade.
Odstupanje od referentnog sustava
Where a Member State grants aid to undertakings, internal activity may be maintained or increased as a result, so that the opportunities for undertakings established in other Member States to penetrate the market in that Member State are thereby reduced (see, to that effect, the judgment in Libert and Others, EU:C:2013:288, paragraph 78 and case-law cited).
Na temelju već spomenutih ministarskih odluka iz 1942. i 1943. „nezavisne luke, pomorske gospodarske komore, industrijske i gospodarske komore koje upravljaju lučkom infrastrukturom, zajednice koncesionari javne opreme koja je u državnom vlasništvu u morskim lukama te poduzetnici koji mogu dobiti tu opremu na upravljanje” oslobođeni su plaćanja poreza na dobit.
Further, according to the Court's case-law, there is no threshold or percentage below which it may be considered that trade between Member States is not affected.
Stoga, suprotno onome što ističu neke francuske luke, oslobođenje luka od plaćanja poreza na dobit ne proizlazi iz općih odredbi Općeg poreznog zakona (posebno članka 165.
The relatively small amount of aid or the relatively small size of the undertaking which receives it does not as such exclude the possibility that trade between Member States might be affected (the judgment in Altmark Trans and Regierungspräsidium Magdeburg, C-280/00, EU:C:2003:415, paragraph 81).
Priloga 4.
Consequently, the condition that the aid must be capable of affecting trade between Member States does not depend on the local or regional character of the transport services supplied or on the scale of the field of activity concerned (the judgment in Altmark Trans and Regierungspräsidium Magdeburg, EU:C:2003:415, paragraph 82).’
Općem poreznom zakonu) te lučkih djelatnosti koje ne ostvaruju profit nego iz ministarskih odluka iz 1942. i 1943. koje izričito odstupaju od tih općih odredbi te implicitno tvrde da luke obavljaju djelatnosti koje ostvaruju profit [52].
In the Wam judgment [59], the Court stressed the following in particular:
To je potvrđeno odlukom Državnog vijeća koju navode zainteresirane strane [53].
the fact that an economic sector has been liberalised at Community level may serve to determine that the aid has a real or potential effect on competition and affects trade between Member States (Cassa di Risparmio di Firenze and Others, paragraph 142 and the case-law cited).
Međutim, u pogledu cilja referentnog sustava, odnosno oporezivanja dobiti koje ostvaruju poduzetnici i pravne osobe, subjekti na koje se odnose ministarske odluke iz 1942. i 1943. nalaze se u činjeničnoj i pravnoj situaciji usporedivoj s drugim poduzetnicima i pravnim osobama koje su obvezne plaćati taj porez ako svi ti poduzetnici ostvaruju dobit.
With regard to the condition of the distortion of competition, it should be borne in mind in that regard that, in principle, aid intended to release an undertaking from costs which it would normally have to bear in its day-to-day management or normal activities distorts the conditions of competition (see Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 30, and Heiser, paragraph 55).’
Dakle, predmetno oslobođenje odstupa od pravila uspostavljenih referentnim poreznim sustavom.
In the present case, the tax advantage in favour of the ports concerned frees them from a current charge which they would normally have to bear.
Komisija stoga smatra da je porezno oslobođenje u korist prethodno navedenih subjekata prima facie selektivno.
It is of a nature to favour them in relation to French ports and foreign ports of the European Union which do not benefit from that advantage.
Činjenica da se mjera odnosi na sve francuske luke, ako je tako određeno [54], ne osporava ovaj zaključak.
Thus it is liable to affect intra-Community trade and to distort competition.
Naime, predmetna mjera nije općenita u pogledu referentnog sustava jer se primjenjuje samo na određene poduzetnike (upravitelje luka) koji se nalaze u činjeničnoj i pravnoj situaciji usporedivoj s onom drugih poduzetnika ili pravnih osoba koje su obvezne plaćati taj porez, odnosno svim drugim poduzetnicima koji ostvaruju dobit.
There is competition in the port sector, and it is exacerbated by the nature and characteristics specific to transport, and especially maritime and inland waterway transport.
Mjera je općenita samo ako se uzme u obzir referentni sustav koji se odnosi samo na luke (referentni sustav utvrđen ministarskim odlukama iz 1942. i 1943.), dok je ovdje dokazano da referentni sustav čine opće odredbe poreza na dobit kojeg su obvezni plaćati poduzetnici u svim sektorima.
Even though it may be considered that the ports hold a legal monopoly to offer port services within the port they operate, the transport services they offer are, at least to a certain extent, in competition with those offered by or in other ports and by other providers of transport services both in France [60] and in other Member States.
Nadalje, u pogledu cilja referentnog sustava prema kojem su sve pravne osobe obvezne plaćati porez na dobit, karakteristike poput onih koje navode francuska nadležna tijela i zainteresirane strane (zadaće povjerene lukama koje obavljaju za druge poduzetnike, posebne služnosti, upravljanje od strane CCI-jeva, izostanak tržišnog natjecanja, financiranje lučkih pristojbi i korištenje povlastica javnih tijela) nisu važne za određivanje postoji li različita činjenična i pravna situacija.
For instance, in the context of the public consultation of interested parties on a draft Regulation in the ports sector, ‘all stakeholders stressed the need for a stable and fair level playing field … for inter-port (competition between ports) … competition in the EU’ [61].
Iako te okolnosti mogu po potrebi objasniti da upravitelji luka zaduženi za obavljanje zadaća od općeg interesa imaju manju dobit, a time i manju oporezivu dobit, unatoč troškovima povezanima sa zadaćama od općeg interesa ne mogu potvrditi da je ostvarena dobit oslobođena plaćanja poreza na dobit.
Likewise, the ports, and especially the inland ports and more generally inland waterway transport of which they form a constituent part, are in competition with other forms of transport.
Nadalje, francuska uprava je u pogledu zahtjeva za stvaranje poreznog sustava koji odstupa u korist nezavisnog upravljanja marinama već odlučila da se u „europskom zakonodavstvu o propisima tržišnog natjecanja ne navodi da porezne mjere odstupanja mogu biti odobrene u korist određenih djelatnosti” [55].
In so far as other solutions exist or could exist to transport freight in the overseas regions, the measure can, even for these ports located far from metropolitan France or other European ports, lead to a distortion of competition and have an impact on trade between Member States.
Opravdanje utemeljeno na naravi i strukturi sustava
It is true that the attractiveness of a port is measured by a number of parameters, in particular its connections with the hinterland [62], but the price of the services provided by the port (port charges and other fees paid by shipowners) is nevertheless a factor in the relative competitiveness of the ports [63].
Francuska nadležna tijela navode da je mjera sastavni dio francuskog poreznog sustava već više od 70 godina, no proteklo vrijeme nije dovoljan razlog da bi se odstupanje od uobičajenih propisa tog sustava opravdalo naravi i strukturom sustava.
Contrary to the arguments put forward by the French authorities and certain interested parties, the fact that this aspect is more or less important in relation to other factors of the competitiveness of ports does not permit the conclusion that the measure at issue does not affect competition, since the measure may influence the prices practised by the ports and, all other things being equal, this price will be decisive in the shipowners' choice of a route or a logistics solution involving one port rather than another.
Naprotiv, proteklo vrijeme može opravdati upotrebu postupka za postojeće potpore (vidjeti u nastavku).
Moreover, it should be pointed out that European ports also compete to attract operators (or concessionaires) providing shipowners with certain port services, where the port authority does not provide these services directly itself.
Nadalje, Komisija smatra da je logika svojstvena predmetnom referentnom sustavu oporezivanje dobiti.
The level of the fee charged by the ports in exchange for land and infrastructure (port equipment) being made available to concessionaires also plays a role in the choice made by concessionaires to establish themselves in one port rather than another, and in the choice of the resources to be used there.
Stoga, oslobođenje od plaćanja poreza utemeljeno samo na pripadnosti nekoj određenoj kategoriji poduzetnika ili koje je priznato samo nekim subjektima određenima zakonom ne pripada toj logici.
More generally, the ports are in competition with other economic operators on the financing and investment market; all other things being equal, the measure confers an advantage on the ports in relation to investors, compared to other operators not benefiting from the measure (the ports represent a more lucrative investment).
Naposljetku, u pogledu potvrde nekih zainteresiranih strana prema kojoj predmetna mjera ne stvara „povredu načela jednakosti”, Komisija primjećuje da činjenica da neka mjera ne stvara „povredu načela jednakosti” u francuskom pravu ne znači da ona „izravno proizlazi iz temeljnih ili vodećih unutarnjih načela referentnog sustava ili […] mehanizama svojstvenih sustavu potrebnih za njegovo funkcioniranje i učinkovitost” (***) [56] u smislu prava državnih potpora.
In addition, as the measure at issue constitutes an aid scheme which applies to ports of very different size, geographical location, type (inland port, seaport) or activities, it is not necessary, in order to establish that the measure examined is State aid, to demonstrate individually that that measure results for each port in a distortion of competition and an effect on trade.
Na taj način, kako proizlazi iz odluke Ustavnog vijeća [57], procjena načelajednakosti u francuskom pravu uzima u obzir ciljeve mjere odstupanja odnosno ciljeve od općeg interesa izvan poreznog sustava koji se ne mogu upotrebljavati u fazi opravdanja naravi ili strukturom poreznog sustava.
It suffices in this respect to mention that the French authorities and interested parties accept that certain large ports, such as the ports of Le Havre, Rouen or Marseilles, are in competition with other ports of the European Union, so that the measure has an impact on commerce and affects trade.
Ako vanjski ciljevi sustava eventualno mogu biti uzeti u obzir u fazi procjene spojivosti neke potpore, oni ne mogu opravdati selektivnost nekog odstupanja i dokazati nepostojanje državne potpore.
The comments of the port of Rotterdam are also on these lines.
Nadalje, odluka Ustavnog vijeća koju spominju zainteresirane strane ne odnosi se na ministarske odluke kojime se luke oslobađaju plaćanja poreza na dobit, već na zakonodavni tekst koji neke sportske događaje oslobađa od plaćanja poreza čija je unutarnja logika različita od one poreza na dobit.
Moreover, the alleged fact that similar State aid measures exist in other Member States and the behaviour of the Commission concerning these possible measures have no bearing on the classification of the measure concerned as State aid [64], since the corporate tax exemption of the French ports has the consequence of improving their competitive situation in relation to a reference situation in which they would be taxed under the normal conditions of the corporate tax system [65].
Komisija stoga smatra da oslobođenje od plaćanja poreza na dobit nije opravdano naravi i strukturom francuskog poreznog sustava.