natgillin/translations-raw huggingface dataset:
with respect to the passage ‘Services that involve a transfer/transit constitute, from the perspective of the customer, a journey from the airport of origin to the airport of destination, and not two separate journeys’.
Duljina putovanja: manje od 300 km
Aer Lingus explains that, for the passengers, the service experience is also different, avoiding multiple check-ins, multiple tickets, potentially different baggage allowances etc.
Manchester–Dublin
with respect to the passage ‘The entire journey involving two or more segments is sold as one and can be travelled with a single ticket.’
Moguća primjena poreza Ujedinjene Kraljevine
Aer Lingus explains that this is obviously not the case for a self-connecting journey.
London–Dublin–New York
In fact, a self-connecting journey would involve at least two separate tickets (and two separate contracts) possibly with two different airlines.
Zaustavljanje: manje od šest sati
A single ticket would be based on a single contract with one airline.
Na odlazak iz zračne luke u Ujedinjenoj Kraljevini ne primjenjuje se irski porez, ali se primjenjuje porez Ujedinjene Kraljevine
with respect to the passage ‘Passengers do typically not have to reclaim their luggage when transferring.’
Odlazak iz irske zračne luke izuzet je jer je riječ o transferu kako je definirano
According to Aer Lingus, this is indeed the opposite for self-connecting passengers.
Zaustavljanje: više od šest sati
There are no luggage transfer services for self-connecting passengers at any of the Irish airports.
Na odlazak iz irske zračne luke primjenjuje se irski porez jer nije riječ o transferu kako je definirano: duljina putovanja iznosi više od 300 km
with respect to the passage ‘Checks on passengers and luggage are typically different.’Paragraph 45 last part of the second sentence of the Opening Decision.
New York–Shannon–Dublin
Aer Lingus explains that self-connecting passengers will have to check-in for each flight separately.
Na odlazak iz zračne luke u SAD-u ne primjenjuje se irski porez, ali se može primjenjivati porez SAD-a
On the second point ‘even if the exemption were to be considered selective, it would be justified’
Odlazak iz irske zračne luke izuzet je od primjene irskog poreza jer je riječ o transferu kako je definirano
Aer Lingus submits that the measure avoids double taxation and applies within Ireland as well as cross-border.
Dublin–Shannon–New York
Such exemption indeed would be commonly applied by other jurisdictions, such as the United Kingdom.
Odlazak iz irske zračne luke (DUB): primjenjuje se irski porez
Aer Lingus further submits that the guiding and basic principle of the ATT is that it is calculated by reference to the entire journey.
Na odlazak iz irske zračne luke (SNN) ne primjenjuje se irski porez jer nije riječ o transferu kako je definirano
In the case of a single-ticket, the single ticket would equate to a single journey (in so far as any stopover takes less than six hours).
Odlazak iz irske zračne luke (DUB): primjenjuje se irski porez i putovanje je kraće od 300 km
However, for a self-connecting service composed of two separate bookings, each booking would be considered as separate by the airlines' booking systems and not recognised as transferring passengers.
Na odlazak iz irske zračne luke (SNN) primjenjuje se irski porez jer nije riječ o transferu kako je definirano; duljina putovanja iznosi više od 300 km
Comments from Ireland on observations from interested parties
Aer Lingus dostavio je napomene uz tablicu 2.:
Overall, Ireland agreed with the points made by Aer Lingus, with the exception of those summarised in recitals 93 and 94.
U tablici 2. navedeni su primjeri PZP-a koji se u praksi naplaćuje za različite rute, u skladu s važećim smjernicama Porezne i carinske uprave (kako je navedeno u uvodnim izjavama 84. i 87.,
According to Ireland, Aer Lingus quoted a letter from Ireland dated 15 October 2009 saying that if a journey consisted of several segments, the first leg was always exempted from ATT.
iz primjera 1.–4., koji se odnose na putovanja jednim letom, vidljivo je da zrakoplov mora odlaziti iz irske zračne luke kako bi se u skladu s irskim PZP-om smatrao oporezivim događajem,
Ireland referred to its letter dated 22 December 2015 in which it explained that this was a misunderstanding.
iz primjera 5.–8., koji uključuju putovanja koja započinju izvan Irske, vidljivo je kako se zahvaljujući izuzeću izbjegava obveza putnika da za isto putovanje porez na zračni prijevoz plati u više zemalja i da zaustavljanje mora biti ograničeno na šest sati,
Ireland's letter dated 15 October 2009 had given a specific example in which the first leg of the journey was not subject to ATT.
iz primjera 9. i 10., koji uključuju putovanja koja započinju u Irskoj s povezanim letom u Irskoj, vidljivo je da se izuzećem izbjegava višestruka primjena PZP-a na putnika ako zaustavljanje ne traje više od šest sati i da se porez izračunava s obzirom na cjelokupno putovanje.
However, Ireland considers that this should not be interpreted as a general statement that the first leg was always exempted.
Primjena PZP-a i izuzeća za transfer/tranzit u društvu Aer Lingus
As regards comments made by Ryanair on the tax payable (see recital 65), Ireland pointed out that Ryanair did not itself carry transfer or transit passengers and therefore had no practical experience of applying the rules concerning ATT.
Aer Lingus upućuje na Odluku o pokretanju postupka u kojoj se upućuje na dopis Irske od 15. listopada 2009. u kojem se objašnjava da se u slučaju putovanja koje uključuje nekoliko segmenata PZP ne primjenjuje na prvu dionicu putovanja.
Nor does Ryanair explain its reasoning, according to Ireland.
Aer Lingus naglašava da ne priznaje to načelo i da ne može objasniti zašto je ono predloženo.
ASSESSMENT OF THE NON-APPLICATION OF THE AIR TRAVEL TAX TO TRANSIT AND TRANSFER PASSENGERS
Prema mišljenju društva Aer Lingus to načelo nije u skladu sa smjernicama Porezne i carinske uprave koje su dostavljene u e-poruci od 30. ožujka 2009. navedenoj u uvodnoj izjavi 84. te da u praksi Aer Lingus PZP ne izračunava na taj način.
Preliminary comments: the proper interpretation of the ATT with respect to the exemption for transit and transfer passengers
To nije ni u skladu s primjerima iz točke 20.
In its letter dated 15 October 2009, Ireland stated that the exemption for transit and transfer passengers ensures that the ‘first leg’ of an overall journey is not subject to the ATT.
Odluke o pokretanju postupka u kojima se ne prikazuje primjena izuzeća za putnike u tranzitu na prvu dionicu putovanja, nego se dokazuje da se na to putovanje ne primjenjuje PZP ako ono započinje izvan Irske.
That statement led to confusion about the correct interpretation of the exemption, as is apparent from the General Court's judgment in Case T-512/11.
Aer Lingus tvrdi da je PZP naplaćivao u skladu sa smjernicama Porezne i carinske uprave te da je taj iznos sâm prijavio u izvješću koje je slao nadležnim tijelima.
In the light of the comments received from Ireland and third parties, it is now clear that the Irish legislation should be understood as set out in Section 2.2 above.
Postojanje državne potpore
As explained there, under Section 55(2) of the Finance Act airlines are liable to pay the ATT for every departure of a passenger on board an aircraft from an airport located in Ireland, whereas transit and transfer passengers are not considered to be passengers within the meaning of Section 55(2) the Finance Act and therefore the ATT does not apply to their departure.
Aer Lingus tvrdi da izuzeće putnika u transferu i tranzitu od primjene PZP-a nije selektivno.
Consequently, it cannot be said in general terms that the ATT applies to a specific leg of an air journey.
Prema mišljenju društva Aer Lingus sustav PZP-a sam po sebi ne uključuje putnike u transferu ili tranzitu jer se taj porez ne primjenjuje na pojedine segmente putovanja.
It should be noted that when the 2011 Decision was adopted, there were two different rates applicable to flights to destinations located no more than 300 kilometres from Dublin Airport and all other flights.
Umjesto toga, oporezivi događaj putovanje je koje je započelo u Irskoj te dospjeli porez ovisi o konačnom odredištu navedenom na karti, bez obzira na to je li putnik do tog konačnog odredišta došao jednim letom ili više njih.
It is now clear that the applicable tax rate depended on the distance to the final destination, irrespective of the location of transit or transfer.
U tom pogledu Aer Lingus upućuje na točku 41.
For instance, a journey from Dublin to New York with a stopover at Shannon would be taxed at the rate of EUR 10, not EUR 2.
Odluke o pokretanju postupka u kojoj je Komisija zauzela privremeno stajalište da je oporezivi događaj putovanje koje započinje u Irskoj te dospjeli porez ovisi o konačnom odredištu navedenom na karti, bez obzira na to je li putnik do tog konačnog odredišta došao jednim letom ili više njih.
The departure from Dublin Airport would give rise to taxation at the rate of EUR 10 ATT, even though Shannon is within 300 kilometres of Dublin Airport, because the distance from Dublin Airport to New York exceeds that threshold.
„Dodatni mogući referentni sustav može biti porez koji se naplaćuje za zračni prijevoz od zračne luke u Irskoj, pri čemu se pojam ‚zračnog prijevoza’ tumači kao putovanje od zračne luke u Irskoj do konačnog odredišta koje se može sastojati od jednog segmenta ili više njih.
Furthermore, the departure from the stopover at Shannon Airport is not subject to ATT, since the passenger is a transit or transfer passenger at that airport.
Ako bi to bio ispravan referentni sustav, čini se očitim da se PZP ne bi trebao primjenjivati na putnike u transferu ili tranzitu.
The qualification as a transit or transfer passenger at an Irish airport did not depend on the location of the airport from which the passenger came when landing at the Irish airport, which could be also outside Ireland, e.g. in the case of a journey from London to New York with a stopover of not more than six hours at Shannon.
Stoga mjera ne bi bila selektivna” (isticanje dodao Aer Lingus)
No ATT would be due for such a journey because the airport of departure in London is located outside of Ireland, while the passenger qualifies as a transfer or transit passenger when departing from Shannon Airport.
Ostala pitanja
Existence of aid
Ako bi Komisija i dalje zadržala svoje privremeno stajalište da je referentni sustav PZP-a oporezivanje svakog odlaska (pojedinačno), Aer Lingus navodi sljedeće:
Introduction
izuzeće putnika u transferu/tranzitu nije selektivno, i
According to Article 107(1) TFEU, save as otherwise provided in the Treaties, 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.
čak i ako bi se izuzeće smatralo selektivnim, to bi bilo opravdano.
The qualification of a measure as aid within the meaning of this provision therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage on its recipient, which must be an undertaking (namely carry out an economic activity); (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
Prva točka „izuzeće putnika u transferu/tranzitu nije selektivno”
In this case, it is appropriate to first consider whether the non-application of the ATT to transfer and transit passengers is liable to confer a selective advantage to certain airlines.
Uz upućivanje na sudsku praksu Aer Lingus navodi da bi neprimjenjivanje PZP-a na odlaske putnika u transferu i tranzitu bilo selektivno samo ako bi se time činila razlika među gospodarskim subjektima koji se, s obzirom na cilj PZP-a, nalaze u usporedivoj činjeničnoj i pravnoj situaciji.
Selectivity
U tom pogledu Aer Lingus upućuje na pitanje stavljaju li se izuzećem putnika u transferu i tranzitu prijevoznici kao što je Aer Lingus (koji nudi jednu kartu za putovanja koja se sastoje od dva leta ili više njih) u povoljniji položaj u odnosu na prijevoznike koji nude izravne letove (koji ne nude jednu kartu za ta putovanja i koji su, stoga, morali naplatiti PZP za svaki let putnika čije je putovanje uključivalo povezani let koji je putnik sam odabrao).
A measure is selective, if it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) TFEU.
Aer Lingus zaključuje da, s obzirom na različitu činjeničnu i pravnu situaciju između prijevoznika koju nude isključivo izravne letove i prijevoznika koji nude povezane letove u okviru jedne karte, a posebno na različite troškove za prijevoznika i razinu usluga za putnika, izuzeće putnika u transferu i tranzitu nije bilo selektivno i to zbog sljedećih razloga:
For measures applicable to all undertakings fulfilling certain criteria which mitigate the charges that those undertakings would normally have to bear, the selectivity of a measure should normally be assessed by means of a three step analysis.
sigurno postoji znatan udio putnika društva Aer Lingus koji zbog nekog razloga žele sami odabrati povezane letove, bez obzira na to što Aer Lingus može ponuditi jednu kartu za cjelokupno putovanje.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Podrazumijeva se da Aer Lingus ne može utvrditi ili odrediti broj putnika koji žele sami odabrati povezane letove na svojim putovanjima, kao što to ne mogu jasno učiniti ni prijevoznici koji nude izravne letove (jer se, na primjer, ti putnici mogu odlučiti za povezani let koji nudi drugi prijevoznik).
Second, it should be determined whether a given measure constitutes a derogation from that system, insofar as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
U pogledu putnika koji sami biraju svoje povezane letove Aer Lingus nalazi se u istoj činjeničnoj i pravnoj situaciji kao i prijevoznici koji nude samo izravne letove,
If the measure in question does not constitute a derogation from the reference system, it is not selective.
situacija društva Aer Lingus činjenično se i pravno razlikuje za putnike koji kupuju jednu kartu za putovanja koja uključuju transfer ili tranzit.
If it does (and therefore is prima facie selective), it must be established, in the third step of the analysis, whether a measure which derogates from the reference system is justified by the nature or the general scheme of the reference tax system.
U tom pogledu Aer Lingus upućuje na dio posljednje rečenice točke 45.
If a prima facie selective measure is justified by the nature or the general scheme of the system, it will not be considered selective and it will thus fall outside the scope of Article 107(1) TFEU.
[44.]
In certain exceptional cases, the three-step approach cannot be applied, given the practical effects of the measures concerned.
Odluke o pokretanju postupka u kojoj, prema mišljenju društva Aer Lingus, Komisija sama priznaje da „može biti primjereno razlikovati pravnu i činjeničnu situaciju zračnih prijevoznika koji pružaju samo izravne letove od situacije zračnih prijevoznika koji pružaju i usluge koje uključuju transfer ili tranzit u određenoj zračnoj luci”.
In such cases, it may also be necessary to evaluate whether the boundaries of that system have been designed by the Member State in a consistent manner or, conversely, in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Uz upućivanje na odlomke Odluke o pokretanju postupka koji se odnose na razlike između putovanja koja uključuju nekoliko letova obuhvaćenih jednom rezervacijom i putovanja koja uključuju nekoliko letova u okviru odvojenih rezervacija, u kontekstu selektivnosti Aer Lingus navodi i sljedeća opažanja:
Otherwise, instead of laying down general rules applying to all undertakings, from which a derogation is made for certain undertakings, the Member State could achieve the same result, circumventing the State aid rules, by adjusting and combining its rules in such a way that their very application results in a different burden for different undertakings.
u pogledu odlomka: „Poslovni modeli zračnih prijevoznika koji su usmjereni na izravne letove i onih koji nude usluge koje mogu uključivati transfer ili tranzit jako se razlikuju.”
In this respect, it must be recalled that Article 107(1) TFEU does not distinguish between measures of State intervention by reference to their causes or their aims, but defines them on the basis of their effects, and thus independently of the techniques used.
Aer Lingus naglašava da za potrebe pružanja usluga putnicima u transferu i tranzitu provodi posebne postupke.
Below, the three-step analysis will first be applied to the ATT's exemption for transit and transfer passengers (Sections 6.2.2.2 and 6.2.2.3).
To uključuje pružanje usluga jednostavnog transfera, kao što su posebni šalteri i cijene za putnike u transferu te preuzimanje odgovornosti za propuštene povezane letove (na primjer, osiguranjem skrbi i pomoći te smještaja).
Second, the Commission will then consider whether the ATT has been designed by the Member State in a clearly arbitrary or biased way, so as to favour certain undertakings over others (Section 6.2.2.4).
Prema mišljenju društva Aer Lingus to su znatni troškovi i odgovornosti, no ništa se od toga ne odnosi na putnike koji sami biraju svoje povezane letove,
Determination of the system of reference
u pogledu odlomka: „Usluge koje uključuju transfer/tranzit, sa stajališta kupca, čine putovanje od polazišne zračne luke do odredišne zračne luke, a ne dva odvojena putovanja”.
The reference system is the benchmark against which the selectivity of a measure is assessed.
Aer Lingus objašnjava da se za putnike razlikuje i iskustvo usluge ako se izbjegavaju višestruka registracija, višestruke karte, moguće različite naknade za prtljagu itd.,
The reference system is comprised of a consistent set of rules that generally apply — on the basis of objective criteria — to all undertakings falling within its scope as defined by its objective.
u pogledu odlomka: „Cjelokupno putovanje koje uključuje dva segmenta ili više njih prodaje se kao jedno te za njega vrijedi jedna karta.”
The identification of the reference system therefore depends on elements such as the taxable persons, the taxable base, the taxable events and the applicable tax rates.
Aer Lingus objašnjava da to očito ne vrijedi za povezane letove koje putnik sam bira.
The ATT constitutes a distinct tax regime in its own right, which is not part of a wider fiscal system.
De facto, ako putnik sam bira povezane letove, njegovo putovanje uključuje najmanje dvije odvojene karte (i dva odvojena ugovora), možda s dvama različitim zračnim prijevoznicima.
Therefore, the reference system does not go beyond the limits of the ATT itself.
Jedna karta temeljila bi se na jednom ugovoru s jednim zračnim prijevoznikom,
The key question in this case is whether the non-application of the ATT to transit and transfer passengers is part of the reference system or whether that non-application constitutes a derogation from the reference system.
u pogledu odlomka: „Putnici u transferu obično ne moraju ponovno preuzimati svoju prtljagu.”
In the first case, the ATT is considered as a tax that applies to all passengers departing from Ireland on an air journey, it being understood that an air journey may consist of more than one flight.
Prema mišljenju društva Aer Lingus upravo suprotno vrijedi za putnike koji sami biraju svoje povezane letove.
In that approach, it is logical that the tax is not levied twice when the overall journey involves more than one departure from an Irish airport.
Ni na jednoj irskoj zračnoj luci ne postoje usluge prijenosa prtljage za te putnike,
Moreover, passengers who start their journey in a third country are not taxed, since their journey did not depart from an Irish airport (‘journey system’).
u pogledu odlomka „Kontrole putnika i prtljage obično se razlikuju.”Zadnji dio druge rečenice u točki 45.
In the second case, the ATT is considered as a tax that applies to all passengers departing on an aircraft from an airport in Ireland, and the non-application of the ATT to transit and transfer passengers constitutes a derogation from that rule (‘departure system’).
Odluke o pokretanju postupka.
On a first analysis, the wording of Section 55(2)(a) of the Finance Act (‘every departure of a passenger on an aircraft from an airport’) might suggest that the departure system constitutes the appropriate reference system.
Aer Lingus objašnjava da će se putnici koji sami biraju svoje povezane letove za svaki let morati posebno registrirati.
That is also the preliminary view the Commission took in the Opening Decision: the reference system is a tax that is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland.
Druga točka „čak i ako bi se izuzeće smatralo selektivnim, to bi bilo opravdano”
That preliminary conclusion was based on the fact that the Finance Act referred to the taxation of departures.
Aer Lingus navodi da se tom mjerom izbjegava dvostruko oporezivanje te da se to primjenjuje na Irsku, ali i izvan nje.
However, having conducted the formal investigation and collected further information on the proper interpretation on Section 55(2) of the Finance Act, and in light of Ireland's explanation that the ATT was intended to tax any single journey originating from an Irish airport, even if the journey was divided into different legs (see recital 59), it can be concluded that the objective of the system was to tax air journeys starting in Ireland.
Doista, to bi se izuzeće obično primjenjivalo u drugim zemljama, kao što je Ujedinjena Kraljevina.
On that basis, and for all the reasons set out below, the reference system is the taxation of journeys originating in Ireland.
Nadalje, Aer Lingus navodi da se u skladu sa svojim vodećim i osnovnim načelom PZP izračunava s obzirom na cjelokupno putovanje.
First, it should be observed that the definition of ‘passenger’ does not include transfer or transit passengers.
Ako postoji jedna karta, ona bi odgovarala jednom putovanju (ako svako zaustavljanje traje manje od šest sati).
Therefore, the wording of the Finance Act allows the conclusion that the reference system is a ‘journey system’ excluding transfer and transit passengers, since the departure of a transfer or transit passenger does not constitute a ‘departure of a passenger’ within the meaning of 55(2) of the Finance Act and, as such, not a taxable event.
No za povezane letove koje putnik sam bira i koji su obuhvaćeni dvjema odvojenim rezervacijama svaka rezervacija smatrala bi se zasebnom u sustavima zračnih prijevoznika za rezervacije te se ti putnici ne bi smatrali putnicima u transferu.
Considering that the reference system is a ‘journey system’ is also consistent with the underlying objective of the legislation, as presented by Ireland in its comments on the Opening Decision.
Primjedbe Irske na opažanja zainteresiranih strana
Moreover, the way in which the ATT functioned confirms that the tax related to air journeys.
Irska se, općenito, složila s točkama koje je istaknuo Aer Lingus, osim onih koje su sažete u uvodnim izjavama 93. i 94.
Thus, during the period when differentiated rates applied, the tax rate was determined by reference to tax the final destination of the passenger as stated on the ticket, regardless of whether the passenger took one or more flights to get to that destination (see recitals 22 and 23 respectively and examples of the application of the ATT reproduced in Table 2).
Irska je izjavila da je Aer Lingus citirao njezin dopis od 15. listopada 2009. i naveo da se, ako se putovanje sastoji od nekoliko segmenata, prva dionica uvijek izuzima iz primjene PZP-a.