natgillin/translations-raw huggingface dataset:
For instance, the tax payable in relation to a passenger travelling from Dublin to New York with a stopover in Shannon was EUR 10, and not EUR 2 (see recital 91).
Irska je uputila na svoj dopis od 22. prosinca 2015. u kojem je objasnila da je riječ o nesporazumu.
Furthermore, the Commission notes that, in principle, it is legitimate to tax air travel on the basis of a rate applied once to an air journey from a given airport in Ireland to a given final destination, sold under a single booking, instead of taxing separate legs of such a single journey separately.
U dopisu Irske od 15. listopada 2009. naveden je specifičan primjer u kojem se na prvu dionicu putovanja ne primjenjuje PZP.
Such separate taxation would imply that the tax is paid twice for a passenger who transfers onto another aircraft at an Irish airport, which may indeed raise issues of equity and equal treatment (see recital 63).
No Irska smatra da se na temelju toga ne bi trebalo općenito smatrati da se prva dionica uvijek izuzima od oporezivanja.
Indeed, excise duties such as the ATT typically apply to the acquisition of a final product or service by a customer, and not to the separate components that may constitute this final product or service.
U pogledu primjedbi društva Ryanair na plativi porez (vidjeti uvodnu izjavu 65.)
For the reasons explained below, a journey comprising several legs, were the passenger qualifies as a transit or transfer passenger at each stopover airport, can be regarded as a single service.
Irska je istaknula da sam Ryanair ne prevozi putnike u transferu ili tranzitu i da stoga nema praktično iskustvo primjene pravila koja se odnose na PZP.
In this respect, it should be noted that airlines market their services as journeys from a given point of origin (A) to a final destination (B), even if such a journey involves a stop at an intermediary airport (C).
Uz to, Irska smatra da Ryanair nije obrazložio svoje razmatranje.
Such a service fundamentally involves air transport from A to B, the existence and location of the intermediary airport C being a secondary, and, from the perspective of the passenger, ultimately irrelevant feature of that service (except for its possible impact on the overall travelling time of the passengers).
PROCJENA NEPRIMJENJIVANJA POREZA NA ZRAČNI PRIJEVOZ NA PUTNIKE U TRANZITU I TRANSFERU
In principle, it is therefore acceptable and non-discriminatory to tax an indirect journey, sold as a single service, from A to B via C in the same way as a direct journey from A to B (A being in Ireland in both situations), since both services satisfy the same customer need (namely travelling from A to B).
6.1.
It remains to be considered whether the definitions of transit and transfer passengers contained in the Finance Act reflect those principles.
Privremene primjedbe: primjereno tumačenje PZP-a u pogledu izuzeća putnika u tranzitu i transferu
This is analysed in the following recitals.
U svojem dopisu od 15. listopada 2009.
As mentioned in recital 18, transit passengers are defined as passengers who remain on the same aircraft for the incoming and outgoing flight.
Irska je navela da se izuzećem putnika u tranzitu i transferu osigurava da se na „prvu dionicu” cjelokupnog putovanja ne primjenjuje PZP.
The Commission considers that in such a situation, it is clear that there is in effect a single journey, the only difference with a direct flight being that the aircraft stops briefly at a given airport on its way to the final destination.
Ta je izjava dovela do nedoumica u pogledu točnog tumačenja izuzeća, kao što je vidljivo iz presude Općeg suda u predmetu T-512/11.
As regards transfer passengers, three conditions were used to define transfer passengers at airport C when travelling from airport A to airport B via airport C: (i) the maximum duration of the time spent at C should not exceed 6 hours; (ii) A and B, must not be identical; and (iii) the flights from A to C and C to B must be purchased under ‘a single booking’.
Uzimajući u obzir primjedbe koje su dostavile Irska i treće strane, jasno je da bi se irsko zakonodavstvo trebalo tumačiti kako je utvrđeno u prethodnom odjeljku 2.2.
The Commission considers that all three conditions are adequate and proportionate.
Kako je ondje objašnjeno, u skladu s člankom 55. stavkom 2.
Point (i) ensures that C is a genuine stopover airport, where the passenger essentially prepares and waits for his or her connecting flight, and not a ‘disguised’ final destination.
Zakona o financijama zračni prijevoznici obvezni su PZP platiti za svaki odlazak putnika zrakoplovom iz zračne luke koja se nalazi u Irskoj, pri čemu se putnici u tranzitu i transferu ne smatraju putnicima u smislu članka 55. stavka 2.
In this respect, six hours is a reasonable time limit, ensuring that C is a real stopover airport.
Zakona o financijama te se PZP stoga ne primjenjuje na njihov odlazak.
Point (ii) ensures that the journey is not a disguised direct flight from A to C and back.
Stoga se ne može općenito reći da se PZP primjenjuje na određenu dionicu putovanja zrakoplovom.
As regards (iii), as explained in recitals 132-134 below, it ensures that the journey from A to B is sold as a single integrated service to the customer.
Potrebno je napomenuti da su u vrijeme donošenja Odluke iz 2011. postojale dvije različite tarife koje su se primjenjivale na letove do odredišta koja se nalaze najviše 300 kilometara od zračne luke Dublin i na sve ostale letove.
The ATT's exemption for transfer passengers imposed the condition that all the flights making up the single journey must be booked under a single booking.
Sada je jasno da je primjenjiva porezna tarifa ovisila o udaljenosti do konačnog odredišta, neovisno o lokaciji tranzita ili transfera.
When a passenger makes a single booking covering several flights (or ‘legs’), he or she enters into a single contract with the supplier covering the various flights.
Na primjer, putovanje od Dublina do New Yorka sa zaustavljanjem u Shannonu oporezivalo bi se po tarifi od 10 EUR, a ne 2 EUR.
By contrast, when a passenger makes more than one booking covering different flights, he or she enters into separate independent contracts with one or more suppliers.
Odlazak iz zračne luke Dublin doveo bi do primjene PZP-a po tarifi od 10 EUR, iako se Shannon nalazi unutar 300 kilometara od zračne luke Dublin jer udaljenost od zračne luke Dublin do New Yorka premašuje taj prag.
This already shows that a single booking corresponds to the purchase of a single service containing different components, whereas multiple bookings correspond to several separate services purchased independently by the passenger.
Nadalje, na odlazak iz mjesta zaustavljanja, odnosno zračne luke Shannon, ne primjenjuje se PZP jer je putnik u toj zračnoj luci putnik u tranzitu ili transferu.
Under a single booking, the entire journey involving two or more flights is sold as one booking and a passenger has a single ticket and one reservation reference for the entire journey.
Određivanje putnika kao putnika u tranzitu ili transferu u irskoj zračnoj luci nije ovisilo o lokaciji zračne luke iz koje je putnik došao kad je sletio na tu irsku zračnu luku, koja se mogla nalaziti i izvan Irske, npr. u slučaju putovanja od Londona do New Yorka sa zaustavljanjem u Shannonu koje nije trajalo više od šest sati.
Moreover, as pointed out both by Ireland and Aer Lingus in their comments on the Opening Decision (see recital 101), there are a number of important differences between a journey comprising several flights sold under a single booking and a journey comprising several flights sold under separate bookings.
Na to se putovanje ne bi primjenjivao PZP jer se polazišna zračna luka u Londonu nalazi izvan Irske, dok putnik ispunjuje uvjete za putnika u transferu ili tranzitu kad odlazi iz zračne luke Shannon.
In particular, under a single booking, the passenger does not need to comply with several different check-in, baggage and travel documentation requirements for each of the flights making up the journey, but rather with only one set of requirements covering the entire journey to the final destination.
Postojanje potpore
In addition, if the first flight is cancelled or delayed to such an extent that the passenger misses the connecting flight, the provider of a single-booking journey has to assume responsibility for the missed connection (such as providing care and assistance, accommodation, and rebooking the passenger on the next available flight or offering compensation).
Uvod
A journey made up of multiple legs that are booked separately involves the purchase of independent services.
U skladu s člankom 107. stavkom 1.
That implies, for instance, that when the passenger misses his second flight due to a delay in the arrival of the first flight, he cannot claim assistance from the provider of the second flight.
UFEU-a, osim ako je Ugovorima drukčije predviđeno, svaka potpora koju dodijeli država članica ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku kojim se narušava ili prijeti da će se 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.
The passenger would simply appear as a ‘no show’ for the second flight.
Stoga, kako bi se mjera smatrala potporom u smislu te odredbe, moraju biti ispunjeni sljedeći kumulativni uvjeti: i. mjera se mora moći pripisati državi i mora se financirati putem državnih sredstava; ii. njome se mora dodijeliti prednost njezinu primatelju, koji mora biti poduzetnik (odnosno mora obavljati gospodarsku djelatnost); iii. ta prednost mora biti selektivna; te iv. mjerom se mora narušavati ili prijetiti da će se narušiti tržišno natjecanje i utjecati na trgovinu među državama članicama.
Furthermore, when multiple flights are purchased under separate bookings, the passenger has to reclaim his luggage at each airport and check-in again for the subsequent flights.
U ovom je slučaju primjereno najprije razmotriti dodjeljuje li se određenim zračnim prijevoznicima selektivna prednost zbog neprimjenjivanja PZP-a na putnike u transferu i tranzitu.
Aer Lingus stressed that there were no luggage transfer services for self-connecting passengers at any of the Irish airports (see recital 101).
Selektivnost
In light of this, the main difference between the two situations is that, in one case, the passenger purchases an integrated service (journey from A to B) with two components that are combined by the supplier of the service, whereas in the other situation, the passenger combines the two components him/herself at his/her own risk, and thus effectively purchases two separate services.
Mjera je selektivna ako se njome određeni poduzetnici ili proizvodnja određene robe stavljaju u povoljniji položaj u smislu članka 107. stavka 1.
Therefore, a passenger flying from airport A to airport B via airport C under a single booking buys a service which is fundamentally different from the services bought by a passenger who separately books a flight from airport A to airport C and a flight from airport C to airport B.
UFEU-a.
The fact that a single booking covering several flights differs materially from several flights covered by separate bookings is exemplified by the notice addressed by easyJet, one of the main point-to-point carriers operating in the Union, to passengers on its website:
U slučaju mjera primjenjivih na sve poduzetnike koji ispunjuju određene kriterije kojima se smanjuju naknade koje bi ti poduzetnici inače morali snositi, selektivnost mjere obično treba procijeniti s pomoću analize koja se sastoji od tri koraka.
‘easyJet is a point to point carrier (only flies from departure and arrival airports) and does not operate a connecting flights service for onward travel using our flights or the flights of other airlines.
Prvo se utvrđuje uobičajeni ili redovni porezni režim koji se primjenjuje u državi članici: „referentni sustav”.
If you have booked an onward flight with us this represents a separate contract and we consider each flight as a separate journey’.
U drugom koraku treba utvrditi odstupa li određena mjera od tog sustava toliko da se njome stvara razlika između gospodarskih subjekata koji su u pogledu ciljeva svojstvenih sustavu u usporedivoj činjeničnoj i pravnoj situaciji.
It is thus proportional and non-discriminatory to tax each of those two services separately whilst taxing an indirect journey purchased under a single booking only once.
Ako predmetna mjera ne odstupa od referentnog sustava, nije selektivna.
In light of the above assessment (see recitals 131-137), the Commission considers that the definitions of transfer and transit passengers under the Finance Act are thus consistent with the objective of taxing single air journeys from a given origin in Ireland to a given destination, purchased as a single integrated service by a customer.
Ako odstupa (i time je selektivna prima facie), u trećem koraku analize mora se utvrditi je li mjera kojom se odstupa od referentnog sustava opravdana prirodom ili općim programom referentnog poreznog sustava.
It can be concluded that the system of reference is the ATT as set out in the Finance Act, hence including the non-application of the tax to transit and transfer passengers (journey system).
Ako je prima facie selektivna mjera opravdana prirodom ili općim programom sustava, neće je se smatrati selektivnom i stoga neće biti obuhvaćena područjem primjene članka 107. stavka 1.
Derogation from the system of reference
UFEU-a.
Given that the non-application of the ATT to transfer and transit passengers is part of the system of reference, there is no derogation from the reference system.
U određenim iznimnim slučajevima ne može se primijeniti pristup koji se sastoji od tri koraka zbog praktičnih učinaka predmetnih mjera.
Consequently, the assessment of the ATT using the three-step approach shows no selectivity.
U tim slučajevima može biti potrebno i procijeniti je li država članica granice tog sustava utvrdila na dosljedan način ili, suprotno tome, na očito proizvoljan ili pristran način, čime se određene poduzetnike stavlja u povoljniji položaj od drugih.
The ATT has not been designed in a clearly arbitrary or biased way so as to favour certain undertakings over others
Inače bi, umjesto utvrđivanja općih pravila koja se primjenjuju na sve poduzetnike i u pogledu kojih se za određene poduzetnike utvrđuju odstupanja, država članica mogla ostvariti isti rezultat, ne uzimajući u obzir pravila o državnim potporama, prilagodbom i kombiniranjem svojih pravila na način da se samom njihovom primjenom različiti poduzetnici opterećuju u različitoj mjeri.
In order to draw a final conclusion on selectivity it still needs to be determined whether the ATT has been designed by Ireland in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
U tom se pogledu mora podsjetiti da se člankom 107. stavkom 1.
In its comments on the Opening Decision, Ryanair argued in essence that the ATT exemption for transit and transfer passengers induces unjustified discriminations between two business models, namely the business model of hub-and-spoke carriers, which offer single bookings covering several flights, and the business model of point-to-point carriers such as Ryanair, which do not, and that it could not be claimed that the exemption was open to all airlines, without discrimination.
UFEU-a mjere intervencija države ne razlikuju u pogledu uzroka ili ciljeva, već se definiraju u odnosu na njihove učinke, neovisno o upotrijebljenim tehnikama.
It should be noted first that there is no evidence on the file that Ireland designed the non-application of the ATT of transit and transfer passengers in such a way so as to favour certain undertakings over others.
U nastavku će se analiza koja se sastoji od tri koraka najprije primijeniti na izuzeće PZP-a za putnike u tranzitu i transferu (odjeljci 6.2.2.2. i 6.2.2.3.).
In this respect, it can be observed that various Member States operate similar taxes that also contain exemptions for transit and transfer passengers.
Drugo, Komisija će zatim razmotriti je li država članica PZP utvrdila na očito proizvoljan ili pristran način, čime se određene poduzetnike stavlja u povoljniji položaj od drugih (odjeljak 6.2.2.4.).
The argument of Ryanair that it is virtually impossible for an airline to adapt its fundamental business model from a point-to-point to a hub-and-spoke model and that to its knowledge, there is not a single precedent for such a change on the market, should be nuanced, since it Ryanair has now started to offer connecting flights.
Određivanje referentnog sustava
In May 2017, Ryanair announced that it was launching its first connecting flights through Rome Fiumicino Airport, providing its customers with the opportunity to book and transfer directly onto connecting Ryanair flights for the first time.
Referentni sustav mjerilo je za procjenu selektivnosti mjere.
In this respect, Ryanair's Chief Commercial Officer stated: ‘Ryanair is pleased to launch our first connecting flights service via Rome Fiumicino Airport, allowing customers to book connecting Ryanair flights on the lowest fares in Europe.
Referentni sustav sastoji se od dosljednog skupa pravila koja se, na temelju objektivnih kriterija, općenito primjenjuju na sve poduzetnike obuhvaćene njegovim područjem primjene koje je određeno njegovim ciljem.
Starting with an initial 10 Rome routes, customers will be able to transfer onto their next flight without having to go landside, and have their bags checked through to their final destination.
Stoga utvrđivanje referentnog sustava ovisi o elementima kao što su porezni obveznici, porezna osnovica, oporezivi događaji i primjenjive porezne stope.
This new service under Year 4 of our “Always Getting Better” programme, will be rolled out across the entire Ryanair network, (with further Rome routes to be added in the coming weeks and months) as long as the Rome Fiumicino trial proves to be a success’.
PZP sam po sebi čini zaseban porezni sustav, koji nije dio šireg fiskalnog sustava.
Customers will also receive one booking reference for both flights.
Stoga referentni sustav ne prelazi granice samog PZP-a.
This demonstrates that Ryanair started to provide a new service which it views itself as novel and fundamentally different from the point-to-point flights it has operated so far.
Ključno je pitanje u ovom slučaju je li neprimjenjivanje PZP-a na putnike u tranzitu i transferu dio referentnog sustava ili se tim neprimjenjivanjem odstupa od referentnog sustava.
Second, it can be observed that the ATT leads to separate services being taxed separately, namely, multiple flights purchased under multiple bookings, and single integrated services being taxed only once, namely the component flights of a single journey purchased under a single booking.
U prvom se slučaju PZP smatra porezom koji se primjenjuje na sve putnike koji zrakoplovom odlaze iz Irske, pri čemu se smatra da se to putovanje može sastojati od nekoliko letova.
In light of the reasons stated above (see Section 6.2.2.3 of this Decision), this differentiation flows from the fundamental differences between the services purchased by the customer in each situation, which translate into important practical consequences, in particular in terms of check-in, luggage management, and the responsibility of the airline in the event of a missed connection.
U tom pristupu logično je da se porez ne naplaćuje dvaput ako cjelokupno putovanje uključuje više od jednog odlaska iz irske zračne luke.
The fact that some airlines have adopted a business model focussing on point-to-point services whereas others focus on network services does not imply that it would be discriminatory to tax differently what are objectively different services.
Nadalje, putnici koji svoje putovanje započinju u trećoj zemlji nisu predmet oporezivanja jer njihovo putovanje ne započinje iz irske zračne luke („sustav putovanja”).
As explained in Section 6.2.2.3 above, it can be considered legitimate to tax air journeys starting in Ireland, as opposed to taxing every single departure of passenger on aircraft out of Ireland.
U drugom se slučaju PZP smatra porezom koji se primjenjuje na sve putnike koji zrakoplovom odlaze iz zračne luke u Irskoj te se njegovim neprimjenjivanjem na putnike u tranzitu i transferu odstupa od tog pravila („sustav odlazaka”).
The Commission notes that the claims made by Ryanair as regards alleged discrimination seem to be implicitly based on the premise that some passengers construct an air journey by buying multiple flights from Ryanair, with a view to travelling from a given airport to another airport ‘via’ other airports, and that such multiple flights should be treated in the same way as a single booking.
U pogledu prve analize iz teksta članka 55. stavka 2. točke (a) Zakona o financijama („svaki odlazak putnika zrakoplovom iz zračne luke”) moglo bi se zaključiti da sustav odlazaka čini primjereni referentni sustav.
Otherwise, Ryanair would have no reason to consider itself discriminated against vis-à-vis airlines which offer single bookings for multiple flights.
To je i privremeno stajalište koje je Komisija zauzela u Odluci o pokretanju postupka: referentni sustav porez je koji se naplaćuje za svaki odlazak putnika zrakoplovom iz zračne luke u Irskoj.
However, Ryanair has not indicated that it carried any such passengers in the period during which the ATT applied, let alone provided any data as regards the number of such passengers.
Taj privremeni zaključak temeljio se na činjenici da se u Zakonu o financijama upućuje na oporezivanje odlazaka.
More importantly, nothing in Ryanair's submissions is capable of calling into question considerations set out in recitals 132 to 134 which justify treating a multiple flights purchased under a single booking as a fundamentally different service from multiple flights linking the same airports but purchased under separate bookings, the latter being in reality several independent services.
No nakon provedbe službenog istražnog postupka i prikupljanja dodatnih informacija o primjerenom tumačenju članka 55. stavka 2.
As mentioned in recital 38, in its judgment in Case T-512/11, the General Court noted that Ireland was open to considering adjusting the ATT, by removing the requirement for a single booking as part of the definition of a transfer passenger, if necessary.
Zakona o financijama te uzimajući u obzir objašnjenje Irske da je svrha PZP-a oporezivanje svakog pojedinačnog putovanja koje započinje u irskoj zračnoj luci, čak i kad je putovanje podijeljeno na nekoliko dionica (vidjeti uvodnu izjavu 59.), može se zaključiti da je cilj sustava oporezivanje putovanja zrakoplovom koja započinju u Irskoj.
The formal investigation showed (see recitals 131-148) that the single booking condition was not discriminatory, as it ensured that only air journeys originating from an Irish airport and sold as a single integrated service to the customer, regardless of the number of flights included in the journey, were subject to the ATT.
Na temelju toga, i zbog svih razloga navedenih u nastavku, referentni sustav odnosi se na oporezivanje putovanja koja započinju u Irskoj.
Therefore, the Commission concludes that it was not needed for Ireland to remove the single booking condition from the definition of a transfer passenger in order to ensure that State aid was not involved.
Prvo, potrebno je napomenuti da definicija „putnika” ne uključuje putnike u transferu ili tranzitu.
It can be concluded that the Ireland has not designed the ATT in a clearly biased and arbitrary manner so as to favour certain undertakings over others.
Stoga se na temelju teksta Zakona o financijama može zaključiti da je referentni sustav „sustav putovanja”, isključujući putnike u transferu i tranzitu, jer odlazak putnika u transferu ili tranzitu ne čini „odlazak putnika” u smislu članka 55. stavka 2.
On the contrary, the non-application of the ATT to transit and transfer passengers appears justified and reasonable.
Zakona o financijama te, kao takav, nije oporezivi događaj.
Conclusion on the existence of aid
Shvaćanje referentnog sustava kao „sustava putovanja” u skladu je i s temeljnim ciljem zakonodavstva, kako je Irska navela u svojim primjedbama na Odluku o pokretanju postupka.