natgillin/translations-raw huggingface dataset:
In accordance with Article 4 of the Act, the taxable person is the retailer being a natural person, company of civil law (spółka cywilna), organisational unit without legal personality and moral person, such as personal companies (spółki osobowe) and other companies regulated under kodeks spolek handlowych (companies with limited responsibility (z.o.o.) and joint-stock companies (S.A.).
Komisija je obavijestila Poljsku da nije primila primjedbe zainteresiranih strana i pozvala je poljska tijela da s Komisijinim službama rasprave o svojim primjedbama i mogućim izmjenama Zakona koje predviđaju.
In accordance with Article 8 of the Act, the obligation to pay the turnover tax arises when the taxable person achieves a monthly turnover in excess of PLN 17 million.
Videokonferencijski sastanak održan je 14. ožujka 2017.
According to Article 6(1) of the Act, the taxable base is the amount of turnover exceeding PLN 17 million from retail sales conducted during one month.
DETALJAN OPIS MJERE POTPORE
The retail tax is payable on a monthly basis by the twenty-fifth day of the month following the month in which the taxed revenue was generated.
Zakonom se utvrđuje porez u sektoru trgovine na malo u Poljskoj.
Article 9 of the Act lays down two tax rates:
Člankom 5.
the tax is levied at a rate of 0,8 % on the part of the undertaking's monthly turnover from retail sales over PLN 17 million (≈ EUR 4 million) but not exceeding PLN 170 million (≈ EUR 40 million) and;
Zakona propisuje se porez na promet ostvaren od prodaje robe fizičkim osobama koje ne obavljaju gospodarsku djelatnost (potrošačima).
the tax is levied at a rate of 1,4 % on the part of the undertaking's monthly turnover from retail sales above PLN 170 million.
U skladu s člankom 4.
In light of Articles 6(1) and 8 of the Act, which exclude the part of the undertaking's monthly turnover from retails sales not exceeding PLN 17 million, the retail tax scheme can therefore be said to be based on a progressive rate structure comprising three different monthly turnover brackets subject to three different tax rates: a tax rate of 0 % on the amount of monthly turnover from retail sales not exceeding PLN 17 million; a tax rate of 0,8 % on the amount of monthly turnover over PLN 17 million but not exceeding PLN 170 million; and a tax rate of 1,4 % on the amount of monthly turnover from retail sales above PLN 170 million.
Zakona porezni je obveznik trgovac na malo koji je fizička osoba, društvo građanskog prava (spółka cywilna), organizacijska jedinica bez pravne osobnosti i pravne osobe kao što su osobna društva (spółki osobowe) i ostala društva koja su uređena zakonikom kodeks spolek handlowych (društva s ograničenom odgovornošću (z.o.o.) i dionička društva (S.A.)).
FORMAL INVESTIGATION PROCEDURE
U skladu s člankom 8.
Grounds for initiating the formal investigation procedure
Zakona obveza plaćanja poreza na promet nastaje kada porezni obveznik ostvari mjesečni promet veći od 17 milijuna PLN.
The Commission opened the formal investigation procedure because it considered at that stage that the progressive rate structure of the Polish tax on the retail sector constituted unlawful and incompatible State aid.
U skladu s člankom 6. stavkom 1.
In particular, the Commission considered that the Act differentiates between undertakings engaged in the retail trade based on their turnover and therefore on their size and grants a selective advantage to undertakings with low turnover and thus smaller undertakings.
Zakona porezna je osnovica iznos prometa iznad 17 milijuna PLN od trgovine na malo tijekom jednog mjeseca.
Poland had advanced no convincing explanation why larger and smaller retail operators are in a different factual and legal situation when it comes to levying the tax on retail sales.
Porez u trgovini na malo plaća se jednom mjesečno do dvadeset i petog dana u mjesecu koji slijedi nakon mjeseca u kojem je ostvaren oporezivi prihod.
Poland had therefore not demonstrated that the measure was justified by the nature or general scheme of the tax system.
Člankom 9. utvrđuju se dvije porezne stope:
Therefore, the Commission provisionally considered that the Act gave rise to State aid, since all the other conditions laid down by Article 107(1) of the Treaty appeared to have been met.
porez se ubire po stopi od 0,8 % na dio mjesečnog prometa poduzeća ostvarenog prodajom na malo koji prelazi iznos od 17 milijuna PLN (≈ 4 milijuna EUR), ali ne prelazi 170 milijuna PLN (≈ 40 milijuna EUR), i
Finally, the Commission raised doubts as to the compatibility of the Act with the internal market.
porez se ubire po stopi od 1,4 % na dio mjesečnog prometa poduzeća ostvarenog prodajom na malo koji prelazi iznos od 170 milijuna PLN.
The Commission observed that none of the exceptions laid down in Article 107(2) or (3) of the Treaty seemed to apply, nor did Poland advance any argument why the retail tax would be compatible with the internal market.
S obzirom na članak 6. stavak 1. i članak 8.
It further recalled that it cannot declare compatible a State aid measure which entails an indissoluble breach of other rules of Union law, such as the fundamental freedoms established by the Treaty or the provisions of Union regulations and directives.
Zakona, kojima se isključuje dio mjesečnog prometa poduzeća ostvarenog prodajom na malo koji ne prelazi iznos od 17 milijuna PLN, može se smatrati da se sustav poreza u trgovini na malo temelji na progresivnoj strukturi stope koja se sastoji od tri različite kategorije mjesečnog prometa koje podliježu trima različitim poreznim stopama: poreznoj stopi od 0 % na iznos mjesečnog prometa ostvarenog prodajom na malo koji ne prelazi iznos od 17 milijuna PLN; poreznoj stopi od 0,8 % na iznos mjesečnog prometa koji prelazi 17 milijuna PLN, ali ne prelazi 170 milijuna PLN; i poreznoj stopi od 1,4 % na iznos mjesečnog prometa ostvarenog prodajom na malo koji prelazi 170 milijuna PLN.
At that stage, the Commission could not exclude that the measure predominantly targeted foreign-owned undertakings, which could entail a breach of Article 49 of the Treaty establishing the fundamental freedom of establishment.
FORMALNI ISPITNI POSTUPAK
Comments from Poland
Razlozi za pokretanje formalnog ispitnog postupka
The Polish authorities consider that the description of the retail tax in the opening decision as involving three different brackets and rates is incorrect.
Komisija je pokrenula formalni ispitni postupak jer je u toj fazi smatrala da progresivna struktura stope poljskog poreza u sektoru trgovine na malo čini nezakonitu i nespojivu državnu potporu.
In the view of the Polish authorities, the retail tax has only two rates, given that revenues not exceeding PLN 17 million are not subject to the tax at all, regardless of the type of enterprise generating the revenue and of the total amount of revenues generated in the month concerned.
Konkretno, Komisija je smatrala da se u Zakonu stvara razlika između poduzeća koja se bave trgovinom na malo na osnovi njihova prometa, a time i njihove veličine, pri čemu se selektivna prednost daje poduzećima s malim prometom i time manjim poduzećima.
In their opinion, a tax exemption is different from a zero tax rate and the thresholds apply to all taxable persons ‘on equal and objective terms’.
Poljska nije dostavila uvjerljivo objašnjenje zašto se veći i manji gospodarski subjekti u prodaji na malo nalaze u drugačijoj činjeničnoj i pravnoj situaciji kada je riječ o ubiranju poreza na promet u trgovini na malo.
Regarding the purpose of the tax, the Polish authorities stress that the revenues to be generated by the retail tax would be assigned to financing the 500+ child benefit programme.
Poljska stoga nije dokazala da je mjera opravdana prirodom ili općom strukturom poreznog sustava.
However, given the estimated budget of this programme (i.e. approx.
Stoga je Komisija privremeno smatrala da Zakon uključuje državnu potporu jer se činilo da su ispunjeni svi ostali uvjeti utvrđeni člankom 107. stavkom 1.
PLN 16 billion in 2016 and approx.
Ugovora.
PLN 22 billion in subsequent years), its financing would be achieved only in part through the retail tax (i.e. expected proceeds on a full year basis of approx.
Naposljetku, Komisija je izrazila sumnje u spojivost Zakona s unutarnjim tržištem.
PLN 1,6 billion in 2017).
Komisija je primijetila kako se čini da nije primjenjiva nijedna od iznimaka utvrđenih člankom 107. stavcima 2. ili 3.
Poland also argues that, besides representing an expenditure, the 500+ child benefit programme would also have a positive effect on the economy, by increasing consumption and, thus, having a direct impact on retailers' revenues.
Ugovora, a Poljska nije dostavila argumente kojima bi pokazala da je porez u trgovini na malo spojiv s unutarnjim tržištem.
As far as the measure's financing through State resources is concerned, Poland argues that the design of the tax does not imply foregoing revenues which in normal circumstances would have been collected from the retailers.
Komisija je osim toga ponovila da ne može proglasiti spojivom mjeru državne potpore koja uključuje nerazdvojivo kršenje ostalih pravila prava Unije, kao što su temeljne slobode uspostavljene Ugovorom ili odredbe uredbi i direktiva Unije.
In particular, the Polish authorities assert that the tax-free amount and the reduced tax rate of 0,8 % apply to all companies and that the Polish State is foregoing resources which it could otherwise obtain from all enterprises and not just smaller ones.
U toj fazi Komisija nije mogla isključiti mogućnost da je mjera uglavnom usmjerena na poduzeća u stranom vlasništvu, što bi moglo značiti kršenje članka 49.
Poland also considers that a difference must be made between ‘global progressivity’, where different rates are applied to the whole turnover of undertakings depending of the size of such turnover, and ‘bracketed progressivity’ where different rates are applied to different parts (brackets) of the turnover of all undertakings.
Ugovora kojim se uspostavlja temeljna sloboda poslovnog nastana.
Bracketed progressivity would not entail, in Poland's view, any selective advantage because the same rate schedule applies to all retail undertakings.
Primjedbe Poljske
In particular, Poland argues that the progressive nature of the tax does not entail an advantage for smaller enterprises, given that the tax free amount and the reduced tax rate of 0,8 % reduce operational costs for both higher and lower revenue enterprises.
Poljska tijela smatraju netočnim opis poreza u trgovini na malo iz odluke o pokretanju postupka prema kojem porez uključuje tri različite kategorije i stope.
For Poland, the higher revenues an undertaking generates, the more aid that undertaking receives.
Prema mišljenju poljskih tijela, porez u trgovini na malo ima samo dvije stope jer prihodi koji ne prelaze 17 milijuna PLN uopće ne podliježu porezu, neovisno o vrsti poduzeća koje ostvaruje prihod i ukupnom iznosu prihoda nastalog u predmetnom mjesecu.
In addition, Poland claims that the Commission incorrectly identified the beneficiaries of the advantage, because it would not always be true that enterprises with lower revenues are smaller enterprises and enterprises generating higher revenues are larger enterprises.
Prema njihovu mišljenju oslobođenje od poreza razlikuje se od nulte stope poreza, a pragovi se primjenjuju na sve porezne obveznike „pod ravnopravnim i objektivnim uvjetima”.
In fact, according to Poland, enterprises' revenues are not directly, or at least not exclusively, related to their size.
S obzirom na svrhu poreza, poljska tijela ističu da bi se prihod koji nastane ubiranjem poreza u trgovini na malo namijenio za financiranje programa za dječji doplatak 500+.
Regarding the selectivity of the measure, Poland contests the reference system identified by the Commission and claims that only taxation on revenues in the retail sector exceeding PLN 17 million a month should be regarded as the system of reference.
Međutim, s obzirom na procijenjeni proračun tog programa (tj. približno 16 milijardi PLN 2016. i približno 22 milijarde PLN u sljedećim godinama), taj bi se program mogao samo djelomično financirati sredstvima od poreza u trgovini na malo (tj. očekivani primici na osnovi cijele godine od približno 1,6 milijardi PLN 2017.).
It then argues that the reason for this is the fact that revenues not exceeding PLN 17 million are not subject to the retail tax.
Poljska tvrdi i da program dječjeg doplatka 500+ ne bi činio samo izdatak, već bi imao i pozitivan učinak na gospodarstvo jer bi se njime povećala potrošnja, čime bi se izravno utjecalo i na prihode trgovaca na malo.
It further claims that the design of the system is neither arbitrary nor biased and that the tax exemption applies to all taxable persons.
U pogledu financiranja mjere državnim sredstvima, Poljska tvrdi da struktura poreza ne podrazumijeva odricanje od prihoda koji bi se u uobičajenim okolnostima ostvario od trgovaca na malo.
It also argues, with reference to recital 26 of the Opening Decision, that it could not be concluded that the measure constitutes State aid without determining the single reference rate which serves as a reference point.
Točnije, poljska tijela tvrde da se iznos koji je oslobođen od poreza i smanjena porezna stopa od 0,8 % primjenjuju na sva društva i da se poljska država odriče sredstava koja bi u protivnom mogla dobiti od svih poduzeća, a ne samo manjih poduzeća.
Second, in response to recital 32 of the Opening Decision, Poland argues that the average rate of the retail tax as determined by the Commission is an artificial construction.
Poljska smatra i da se mora razlikovati „globalnu progresivnost”, kod koje se različite stope primjenjuju na sav promet poduzeća ovisno o veličini tog prometa, od „progresivnosti po kategorijama”, kod koje se različite stope primjenjuju na različite dijelove (kategorije) prometa svih poduzeća.
It claims that the structure of the retail tax is based on specific rates assigned ex ante to two specific brackets that apply equally to all taxable persons.
Prema mišljenju Poljske progresivnost po kategorijama ne bi uključivala nikakvu selektivnu prednost jer se isti raspored stopa primjenjuje na sva poduzeća u trgovini na malo.
Furthermore, ‘bracketed progressivity’ is not selective since the reduced rates are applied on the same terms to all undertakings, regardless of their size.
Točnije, Poljska tvrdi da progresivna priroda poreza ne podrazumijeva prednost za manja poduzeća s obzirom na to da se iznosom oslobođenim od poreza i smanjenom stopom poreza od 0,8 % smanjuju operativni troškovi svih poduzeća, i onih s većim i s manjim prihodima.
As a consequence, in Poland's view, there is no differential treatment of enterprises which find themselves in a comparable factual and legal situation.
Prema Poljskoj, što su veći prihodi koje poduzeće ostvaruje, to je veći iznos potpore koju prima.
In light of the above, Poland argues that there is no need to present a justification by the nature or overall structure of the system.
Osim toga, Poljska tvrdi da Komisija nije točno utvrdila tko će imati korist od prednosti jer nije uvijek točno da manja poduzeća ostvaruju manje prihode, a veća poduzeća veće prihode.
Nevertheless, the Polish authorities claim that the progressive structure of the retail tax and the progressive structure of the income tax should benefit from the same treatment and be considered justified for redistribution purposes.
Štoviše, prema stajalištu Poljske, prihodi poduzeća nisu izravno ili barem nisu isključivo povezani s njihovom veličinom.
However, Poland does not provide any further arguments supporting this alleged justification.
S obzirom na selektivnost mjere, Poljska osporava referentni sustav koji je utvrdila Komisija i tvrdi da bi se referentnim sustavom trebalo smatrati samo oporezivanje prihoda u trgovini na malo koji prelaze 17 milijuna PLN mjesečno.
Concerning the effect on trade and the distortion of competition, Poland presented the structure of its retail sector, and notes that stores generating the highest revenues (in shopping centres) are usually located in towns which ensures higher customer frequency than those located outside towns, where customers must bear travel costs.
Tvrdi da je razlog tomu činjenica da prihodi koji ne prelaze 17 milijuna PLN ne podliježu porezu u trgovini na malo.
Small stores, in turn, are located mainly in small towns and in the countryside, where the opposite is the case (stores are less accessible and frequency and turnover are lower).
Tvrdi i da struktura sustava nije ni proizvoljna ni pristrana i da se oslobođenje od poreza primjenjuje na sve porezne obveznike.
It further observed that tax optimisation practices are commonly used in the group of sellers with the highest revenues, which leads them to pay no corporate income, tax and that sellers with high turnover benefit from economies of scale (the more they sell, the less the unit costs are) and tend to exert their influence to reduce producers and suppliers' margins to their own benefit.
U pogledu uvodne izjave 26. odluke o pokretanju postupka, tvrdi i kako se ne može zaključiti da mjera čini državnu potporu bez određivanja jedinstvene referentne stope koja služi kao referentna točka.
Finally, it noted that the development of modern trade in Poland has significantly weakened the segment of independent retailers (51 % of the market in 2008 and 37 % in 2015).
Osim toga, u odgovoru na uvodnu izjavu 32. odluke o pokretanju postupka, Poljska tvrdi da je prosječna stopa poreza u trgovini na malo, kako ju je odredila Komisija, umjetno određena.
Poland concludes that: (i) even if it were to be considered that the retail tax is selective, competition would not be distorted because large-scale sellers already have a significant competitive advantage over small retailers and (ii) the progression in the tax rates of the retail tax limits adverse changes in the pattern of trade (the disappearance of small-scale trade coupled with the increase in large-format trade), which are currently distorting competition.
Tvrdi da se struktura poreza u trgovini na malo temelji na određenim stopama koje su ex ante dodijeljene dvjema određenim kategorijama koje se ravnopravno primjenjuju na sve porezne obveznike.
Finally, Poland argues that the Opening Decision unjustifiably limits Member States' autonomy in developing their fiscal policy.
Nadalje, „progresivnost po kategorijama” nije selektivna jer se smanjene stope primjenjuju u istim uvjetima na sva poduzeća, neovisno o njihovoj veličini.
According to Poland, it is up to a State to develop the structure of a tax being introduced, i.e. the subject, tax base and rates, which is optimal from the point of view of the fiscal policy pursued.
Prema mišljenju Poljske stoga ne postoji različiti tretman poduzeća koja se nalaze u usporedivoj činjeničnoj i pravnoj situaciji.
Comments from interested parties
S obzirom na prethodno navedeno, Poljska tvrdi da nije potrebno opravdati prirodu ili sveukupnu strukturu sustava.
The Commission has not received any comments from interested parties.
Međutim, poljska tijela tvrde da bi progresivna struktura poreza u trgovini na malo i progresivna struktura poreza na dohodak trebale imati jednak tretman i da bi se trebale smatrati opravdanima u svrhe preraspodjele.
ASSESSMENT OF THE AID
Međutim, Poljska ne pruža daljnje argumente kojima bi poduprla to navodno opravdanje.
As a preliminary matter, and in response to the claim made by Poland in response to the Opening Decision that the retail tax concerns a measure of direct taxation and that therefore the Commission exercising its State aid competence constitutes an unjustifiable limits on its autonomy in developing its fiscal policy, the Commission recalls that, while the Member States are considered to enjoy fiscal autonomy in the field of direct taxation, any fiscal measure a Member State adopts must comply with Article 107 of the Treaty.
Kad je riječ o učinku na trgovinu i narušavanje tržišnog natjecanja, Poljska je predstavila strukturu svojeg sektora trgovine na malo i napomenula da se trgovine koje ostvaruju najveće prihode (u trgovačkim centrima) obično nalaze u gradovima, čime se osigurava veća učestalost posjeta kupaca nego u trgovinama koje se nalaze izvan gradova, gdje kupci moraju snositi putne troškove.
Existence of aid
Za razliku od toga, male trgovine najčešće se nalaze u malim gradovima i ruralni područjima, gdje je situacija suprotna (trgovine su manje dostupne te su učestalost i promet manji).
According to 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 provision of certain goods is incompatible with the internal market, in so far as it affects trade between Member States.
Nadalje je primijetila da se u skupini prodavatelja s najvećim prihodima često upotrebljavaju prakse porezne optimizacije, što dovodi do toga da ne plaćaju porez na dobit i da prodavatelji s velikim prometom ostvaruju korist od ekonomija razmjera (što više prodaju, to su manji jedinični troškovi) te da obično koriste svoj utjecaj kako bi smanjili maržu proizvođača i dobavljača u vlastitu korist.
For a measure to be categorised as aid within the meaning of Article 107(1), all the conditions set out in that provision must be fulfilled.
Naposljetku, napomenula je da je razvoj suvremene trgovine u Poljskoj znatno oslabio segment neovisnih trgovaca na malo (51 % tržišta 2008. godine i 37 % 2015.).
It is thus well-established that, for a measure to be categorised as State aid, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on an undertaking and, fourth, it must distort or threaten to distort competition.
Poljska zaključuje sljedeće: i. čak i ako bi se smatralo da je porez u trgovini na malo selektivan, tržišno natjecanje ne bi bilo narušeno jer veliki prodavatelji već imaju znatnu konkurentnu prednost u odnosu na male trgovce na malo; i ii. progresivnost poreznih stopa poreza u trgovini na malo ograničava negativne promjene u strukturi trgovine (nestanak male trgovine u kombinaciji s porastom velike trgovine), koje trenutačno narušavaju tržišno natjecanje.
State resources and imputability to the State
Naposljetku, Poljska tvrdi se odlukom o pokretanju postupka neopravdano ograničava autonomija država članica u razvoju vlastite fiskalne politike.
To constitute State aid, a measure must both be imputable to the State and financed through State resources.
Prema stajalištu Poljske, država može sama utvrditi strukturu poreza koji se uvodi, tj. predmet, poreznu osnovicu i stope, koja je optimalna iz perspektive fiskalne politike koju provodi.
Since the retail tax results from an Act of the Polish Parliament, it is clearly imputable to the Polish State.
Primjedbe zainteresiranih strana
As regards the measure's financing through State resources, the Court of Justice has consistently held that a measure by which the public authorities grant certain undertakings a tax exemption which, although not involving a positive transfer of State resources, places the persons to whom it applies in a more favourable financial situation than other taxpayers constitutes State aid.
Komisija nije zaprimila primjedbe zainteresiranih strana.
In recitals 37 to 60, the Commission will demonstrate that the progressive rate structure of the retail tax, described in recitals 15 and 16, results in Poland waiving tax revenue it would otherwise have been entitled to collect from retail operators with a lower level of turnover (and thus smaller retailers), if they had been subject to the same average effective retail tax rate as retail operators with a higher level of turnover (and thus larger retailers).
PROCJENA POTPORE