natgillin/translations-raw huggingface dataset:
The Commission would also point out that the Defence Code (see Articles L. 1332-4, L. 1332-5 and L. 1332-6) explicitly mentions the classification of ‘undertaking’ of some at least of the operators concerned.
Naprotiv, sama činjenica da neki subjekt obavlja jednu državnu djelatnost ili negospodarsku djelatnost ili više njih nije dovoljna da bi ga se općenito prestalo smatrati „poduzetnikom”.
Next, the alleged fact that the GPMs meet the criteria which are laid down in Article 4(5) of the Sixth VAT Directive [27] and which were considered by the Court of Justice in Case C-276/97 is not relevant to this case.
Luka se stoga smatra „poduzetnikom” ako (i u kojoj mjeri) u stvarnosti obavlja jednu gospodarsku djelatnost ili više njih.
That article of the VAT Directive provides that ‘States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions’, and the Court of Justice considers that ‘activities pursued as public authorities within the meaning of the first paragraph of Article 4(5) of the Sixth Directive are those engaged in by bodies governed by public law under the special legal regime applicable to them’ [28].
Francuske luke mogu obavljati više vrsta gospodarskih djelatnosti koje se odnose na pružanje različitih usluga na više tržišta [23].
Although ports may be acting in the context of the special legal regime applicable to them, this characteristic alone will not cause them to cease to be regarded as taxable persons for VAT purposes [29].
Prvo, luke pružaju opće usluge plovilima dajući im pristup lučkoj infrastrukturi u zamjenu za naknadu.
Far from contradicting the economic nature of the activities carried out, invoking the exemption confirms that the activities carried out are indeed economic, as the exemption (which directly affects the status of taxable person) is meaningful only if the activities carried out are economic [30].
Drugo, neke luke pružaju konkretne usluge plovilima, među ostalim, pilotiranje, podizanje plovila, održavanje, sidrenje, isto u zamjenu za naknadu.
Above all, this criterion (pursuit of an activity under the special legal regime applicable to public bodies) was developed by the Court in connection with Article 4(5) of the VAT Directive and has no equivalent in State aid law.
U prva dva slučaja naknada koju dobiva luka naziva se „lučka pristojba” [24].
On the contrary, in accordance with the case-law recalled in recital 43, the legal regime to which the operators are subject is not sufficient to exclude the existence of an economic activity within the meaning of Article 107 TFEU.
Treće, luke u zamjenu za naknadu poduzetnicima daju na raspolaganje određene infrastrukture ili područja koji ih upotrebljavaju za vlastite potrebe ili za pružanje nekih od prethodno navedenih usluga plovilima [25].
Likewise, whether or not the ports act on a purely commercial basis of profit maximisation, whether or not they put the general interest before the return on investment, whether or not their objective is to seek a profit, and whether or not they systematically reinvest their profits are not considerations sufficient to exclude the economic nature of an activity consisting in offering goods or services on a market [31].
Sve francuske luke ne obavljaju nužno sve navedene djelatnosti.
The Commission would also point out that certain French ports make profits and pay dividends to the State [32], and consequently do not systematically reinvest their profits in the infrastructure.
Ponajprije, kao što i navode neke od njih, GPM-ovi u načelu ne mogu više upravljati „opremom upotrijebljenom za poslove utovara, istovara, održavanja i skladištenja povezana s plovilima” (članak L. 5312-4 francuskog zakona o prometu).
Finally, the argument of the French authorities that the TFEU contains a specific article (Article 93) to deal with State aid in the transport sector merely confirms that transport activities are economic activities (otherwise there would be no State aid).
Međutim, čini se da neki GPM-ovi i dalje upravljaju tom opremom te da pružaju odgovarajuće usluge [26].
Access to port infrastructure in general
Iako nadležno tijelo ima široku marginu diskrecije u određivanju gospodarskih djelatnosti koje čine usluge od javnog gospodarskog interesa (u daljnjem tekstu „SIEG”), to ne znači da te djelatnosti nisu gospodarske naravi.
As regards, more specifically, the services offered by the ports in exchange for the payment of port charges, the fact that the structure of the port charges is determined at national level and that the charges are approved by the public authorities is not in itself sufficient to deprive these services of their economic nature [33].
Naime, ustaljena je praksa da sam pojam „gospodarske djelatnosti” proizlazi iz činjeničnih elemenata, posebno postojanja tržišta za predmetne usluge te ne ovisi o nacionalnom odabiru ili procjeni.
As a basis to assess the economic nature of the activities at issue in Case C-343/95, cited by the GPM of Le Havre, the Court of Justice looked primarily at the nature of the activities (see recitals 18 and 23) and only in the second place at the approval of the tariffs at national level.
Činjenica da lučke djelatnosti ne ostvaruju profit u smislu odredbi Općeg poreznog zakona, čak i da pretpostavimo da je tako, nije dovoljna da ih se ne smatra gospodarskim djelatnostima u smislu prava državnih potpora.
For the rest, under the French Transport Code [34], the ports themselves are responsible for setting the tariffs.
Nadalje, jednostavna činjenica da zadaće koje obavljaju luke delegira država nije dovoljna da bi se predmetne djelatnosti smatralo negospodarskim djelatnostima.
Concerning the reference made by the GPM of Le Havre to the Commission Decision of 20 October 2004 in case N 520/200[3] (***), the Commission would point out that its decision-making practice has evolved since 2004, in conjunction with the development of the Court of Justice case-law.
Naime, sve usluge od javnog gospodarskog interesa zadaci su koje poduzetnicima nalaže država.
The construction and the maintenance of port access infrastructure, where the infrastructure is available to all users without discrimination and free of charge, are normally considered general measures, carried out by the State in the framework of its responsibility for developing maritime transport.
Odnosno, usluge od javnog gospodarskog interesa jasno impliciraju provođenje gospodarskih djelatnosti.
Unless specific features of the case point to a different conclusion, the Commission considers in principle that access infrastructure located outside the area of a port benefits the maritime community as a whole and that its public funding does not constitute State aid.
Nadalje, zbog činjenice da se neke luke mogu smatrati objektima od znatne važnosti u smislu članka L. 1332-1 francuskog zakona o obrani, ne može se smatrati da su lučke djelatnosti dio ključnih državnih djelatnosti u smislu prava državnih potpora.
Conversely, public funding of access infrastructure located within the area of a port is in principle assumed to specifically benefit the operation of the port itself, and constitutes State aid [35].
Brojne gospodarske djelatnosti u području energetike, telekomunikacija i prometa također mogu imati veliki značaj za naciju, ali nisu zbog toga lišene svoje gospodarske naravi.
The making available of specific land and infrastructures to undertakings against remuneration
Komisija primjećuje i da se u zakonu o obrani (usp. članke L. 1332-4, L. 1332-5 i L. 1332-6) izričito spominje „poduzetnička” osobina barem nekih od navedenih operatora.
It cannot be inferred from the Commission Decision in case SA.36346 [36], cited in point 17(f) of the Notice of 19 July 2016, that the management or development of the port area, and in particular the renting or making available of specific land and infrastructure against remuneration, is not an economic activity.
Nadalje, navedena činjenica da GPM-ovi ispunjavaju kriterije navedene u članku 4. stavku 5. šeste direktive o PDV-u [27] te koje je Sud razmotrio u predmetu C-276/97 nije važna u ovom slučaju.
Case SA.36346 concerned support for the revitalisation of public land and not the renting of land against remuneration.
U predmetnom članku direktive o PDV-u navodi se da se „državne, regionalne i lokalne vlasti te ostali subjekti javnog prava ne smatraju poreznim obveznicima u pogledu aktivnosti ili transakcija u kojima sudjeluju kao javna tijela, čak i u slučaju kada ubiru davanja, pristojbe, doprinose ili plaćanja u pogledu tih aktivnosti ili transakcija” te Sud smatra da „su aktivnosti koje provodi u smislu članka 4. stavka 5. točke 1. šeste direktive one koje provode subjekti javnog prava u okviru nadležnog pravnog sustava” [28].
In general, the renting of public property against remuneration constitutes an economic activity, especially where the port's co-contracting party provides port services to its customers [37].
Ako te luke i djeluju u okviru nadležnih pravnih sustava, zbog same te karakteristike ne mogu izgubiti status obveznika PDV-a [29].
The French administration itself has already taken the view that the income from renting land (redevances domaniales, State fees) should be subject to corporate tax under national law [38].
Ne samo da ne osporava gospodarski karakter obavljenih djelatnosti već upućivanje na oslobođenje od obveze plaćanja poreza i potvrđuje da su obavljene djelatnosti gospodarske jer oslobođenje (koje izravno utječe na status obveznika plaćanja poreza) ima smisla jedino ako su obavljene djelatnosti gospodarske djelatnosti [30].
The comments on tax legislation published by the Directorate-General of Public Finance ( Direction générale des finances publiques), which constitute the French tax administration's official interpretation of the law [39], also make it clear that the concession fees for all or part of a port (for example, a concession for public equipment) are subject to VAT, which constitutes further evidence of their economic nature.
Taj je kriterij (obavljanje neke djelatnosti u okviru pravnog okvira specifičnog za javna tijela) razvio Sud u pogledu članka 4. stavka 5. direktive od PDV-u te nema ekvivalent u pravu državnih potpora.
Dredging operations
Naprotiv, u skladu sa sudskom praksom navedenom u uvodnoj izjavi 43. pravni sustav kojem su podređeni operateri nije dovoljan da bi se isključilo postojanje gospodarske aktivnosti u smislu članka 107.
The construction and maintenance of port access infrastructure, and especially the dredging of rivers, access routes and channels, which is available to all users without discrimination and free of charge, are normally considered to be general measures, carried out by the State in the framework of its responsibility for developing maritime transport.
UFEU-a.
As a general rule, the Commission draws a distinction according to whether the access infrastructure is located inside or outside the port and is accessible to the general public.
(50) Nadalje, djeluju li luke na isključivo komercijalnoj osnovi stvaranja najveće dobiti ili ne, stavljaju li opći interes ispred povrata ulaganja ili ne, jesu li neprofitne ili ne te ulažu li sustavno ostvarenu dobit ili ne, nije dovoljno da bi se isključila gospodarska narav neke djelatnosti kojom se nude dobra ili usluge na tržištu [31].
Conversely, public funding of access infrastructure located within the area of a port is in principle assumed to specifically benefit the operation of the port itself and constitutes State aid [40].
Nadalje, Komisija primjećuje da neke francuske luke ostvaruju dobit i plaćaju dividende državi [32] te stoga ne ulažu sustavno ostvarenu dobit u infrastrukturu.
For example, the Commission has stated that dredging in an estuary, which would improve access to the river and benefit indistinctly all the operators located in the estuary and along further inland waterways, is a general measure for the benefit of the maritime community as a whole.
Konačno, argument francuskih nadležnih tijela prema kojem UFEU sadržava jedan određeni članak (članak 93.) o državnim potporama u sektoru prometa samo potvrđuje da su prometne djelatnosti gospodarske djelatnosti (u suprotnom se ne bi radilo o državnim potporama).
The Commission therefore considered in that case that dredging did not constitute an economic activity [41].
Općenito o pristupu lučkoj infrastrukturi
The ancillary or principal nature of the economic activities
Osobito, u pogledu usluga koje luke pružaju u zamjenu za lučku pristojbu, činjenica da je struktura lučkih pristojbi određena na nacionalnoj razini te da nadležna tijela odobravaju naknade nije sama po sebi dovoljna da te usluge ne bi imale gospodarsku narav [33].
The fact that the economic activities of an entity are minor or marginal in relation to its non-economic activities does not in principle allow these economic activities to be regarded as exempt from the State aid rules.
Posebno u predmetu C-343/95 koji spominje GPM Havre Sud uzima narav obavljenih djelatnosti i odobrenje naknada na nacionalnoj razini kao temelj za procjenu njihove gospodarske naravi (usp. uvodne izjave 18. i 23.).
In addition, and without it being necessary to undertake a port-by-port evaluation of the proportion of the different economic activities, it will be clear from the argument above that a very large part of the activities considered to be non-economic by certain interested parties and the French authorities are in fact of an economic nature.
Nadalje, u primjeni francuskog zakona o prometu [34] luke same određuju iznose pristojbi.
In addition, the port charges and concession fees account for the vast bulk of the income of the major seaports [42] and greatly help the ports to generate a positive tax base for the purposes of corporate tax.
U pogledu upućivanja GPM Havre na odluku Komisije od 20. listopada 2004. u predmetu N 520/200[3] (***), Komisija tvrdi da se praksa odlučivanja promijenila od 2004. zajedno sa sudskom praksom Suda.
Finally, the Commission accepts that all the financing of an infrastructure can be excluded from the State aid rules if this infrastructure is used almost exclusively for the purposes of a non-economic activity and any economic use remains purely ancillary [43].
Izgradnja i održavanje pristupnih infrastruktura luke, ako tu infrastrukturu upotrebljavaju svi korisnici bez diskriminacije i bez naknade, obično se smatra općim mjerama koje financira država u okviru svojih odgovornosti u razvoju pomorskog prometa.
However, the fact that the ports engage in non-economic activities within the site they occupy does not mean that the port infrastructure itself is used almost exclusively for a non-economic activity, or that the economic activities are ancillary to the non-economic activities.
Osim ako neke posebnosti predmeta nameću drugačiji zaključak, Komisija u načelu smatra da pristupne infrastrukture koje se nalaze izvan luke donose korist pomorskoj zajednici u cijelosti te da njihovo financiranje nije državna potpora.
Conclusion
Suprotno tome, javno financiranje pristupnih infrastruktura koje se nalaze unutar luke u načelu donosi konkretnu korist upravi same luke te čini državnu potporu [35].
The autonomous ports (most of which have become GPMs, with the exception in particular of the autonomous inland ports of Paris and Strasbourg), 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, which operate the infrastructure directly or supply services in a port, are, as regards their economic activities — especially those identified in recital 45 — ‘undertakings’ within the meaning of Article 107(1) TFEU.
O stavljanju zemljišta i infrastruktura poduzetnicima na raspolaganje u zamjenu za naknadu
State resources and imputability to the State
Iz odluke Komisije u predmetu SA.36346 [36], spomenute u podtočki (f) točke 17.
According to Article 107(1) TFEU, only measures granted by Member States or through State resources are liable to constitute State aid.
Obavijesti od 19. srpnja 2016. ne može se zaključiti da upravljanje ili obnova lučkog područja, a posebno iznajmljivanje ili stavljanje na raspolaganje zemljišta i specifične lučke infrastrukture za naknadu, nije gospodarska djelatnost.
It is settled case-law that waiving revenues that would — in principle — otherwise have been paid to the State constitutes a transfer of State resources within the meaning of that provision [44].
Naime, predmet SA.
Through the tax exemption from which the operators of the French ports benefit, the French State waives tax revenue, which is why this exemption implies a transfer of State resources within the meaning of Article 107(1) TFEU.
36346 odnosi se na potporu za revitalizaciju javnih zemljišta, a ne na iznajmljivanje zemljišta u zamjenu za naknadu.
Since this tax exemption is based on a series of ministerial decisions, it is also imputable to France.
Općenito, iznajmljivanje javnog područja za naknadu čini gospodarsku djelatnost, posebno kada jedna od ugovornih strana pruža lučke usluge svojim klijentima [37].
To constitute State aid, the measure at issue must confer a financial advantage on the beneficiary.
Nadalje, i sama je francuska uprava već odlučila da prihod od iznajmljivanja zemljišta (državne naknade) podliježe plaćanju poreza na dobit primjenom nacionalnog prava [38].
An advantage comprises not only a positive benefit, but also all the measures which in various forms mitigate the charges which are normally included in the budget of an undertaking [45].
Nadalje, iz komentara poreznih propisa koje je objavila glavna uprava za javno financiranje (službena doktrina francuske porezne uprave) [39] proizlazi da su naknade za koncesiju cijele luke ili njezina dijela (na primjer, koncesija na javnu opremu) podložne PDV-u, što je drugi pokazatelj njihova gospodarskog karaktera.
As pointed out above, under French tax legislation, ‘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’ [46] should be subject to corporate tax as regards their economic activities, but are in fact exempt from it.
O postupcima jaružanja
Consequently, these entities do not have to bear the cost of corporate tax normally assumed by French undertakings in relation to their economic activities.
Ako infrastrukturu upotrebljavaju svi korisnici bez diskriminacije i bez naknade, izgradnju i održavanje pristupne infrastrukture u lukama, a posebno jaružanje riječnih korita, pristupnih putova i kanala obično se smatra općom mjerom koju financira država u okviru svoje odgovornosti za razvoj pomorskog prometa.
They therefore benefit from an economic advantage within the meaning of Article 107(1) TFEU.
Općenito gledano, Komisija razlikuje pristupnu infrastrukturu koja se nalazi unutar luke od one koja se nalazi izvan luke te je dostupna široj javnosti.
Moreover, the alleged fact that the exemption from corporate tax compensates for the additional costs deriving from tasks of general interest assigned to the ports by the public authorities would call into question the classification as an advantage only if, on the one hand, the amount of the advantage resulting from the tax exemption were in fact intended to compensate for the additional costs associated with tasks of general interest and, on the other hand, this amount were limited to the net additional cost of performing these tasks (no overcompensation) [47].
Suprotno tome, javno financiranje pristupnih infrastruktura koje se nalaze unutar luke u načelu donosi konkretnu korist upravi same luke te čini državnu potporu [40].
That is not so in the present case.
Na primjer, Komisija je izjavila da je jaružanje ušća, koje poboljšava pristup rijeci te donosi korist svim operatorima u ušću i duž unutarnjih plovnih putova, opća mjera koja donosi korist cijeloj pomorskoj zajednici.
No provision of national law establishes any connection of any kind between the exemption from corporate tax and any public service tasks assigned to the ports [48].
Komisija stoga u ovom predmetu smatra da jaružanje nije gospodarska djelatnost [41].
Nor does national law guarantee that the amount of the compensation (i.e. the amount of corporate tax not paid) is limitedto the amount needed to cover all or part of the costs arising from the fulfilment of public service obligations.
Gospodarske djelatnosti kao glavne ili pomoćne djelatnosti
Finally, the assertion by the GPM of Dunkirk that the cost of the public service tasks systematically exceeds the theoretical corporate tax charge is not demonstrated by any figures or any historical data; in the absence of a legal guarantee (also valid for the future) of absence of overcompensation, even if this assertion had been proved to be true for the past, that would not be sufficient to comply with the no overcompensation requirement.
Osim toga, i bez potrebe za procjenom odnosa različitih gospodarskih aktivnosti u pojedinim lukama, iz prethodnih primjedaba proizlazi da jedan znatan dio tih djelatnosti koje neke zainteresirane strane i francuska nadležna tijela smatraju negospodarskim djelatnostima ima gospodarsku narav.
To be considered State aid, a measure must be selective, in the sense that it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) TFEU [49].
Nadalje, lučke pristojbe i koncesijske naknade čine veliku većinu prihoda velikih morskih luka [42] te osjetno pridonose stvaranju porezne osnovice za porez na dobit.
According to settled case-law [50], the assessment of the material selectivity of a tax measure mitigating the charges which are normally included in the budget of an undertaking proceeds in three steps.
Konačno, Komisija prihvaća da cjelokupno financiranje neke infrastrukture može biti isključeno iz područja primjene propisa o državnim potporama kada se ta infrastruktura upotrebljava isključivo za potrebe negospodarske djelatnosti te kada je gospodarska upotreba isključivo sporedna [43].
First, it is necessary to identify the common or ‘normal’ tax regime (the ‘reference system’) applicable in the Member State concerned.
Međutim, činjenica da luke obavljaju negospodarske djelatnosti na području koje zauzimaju ne znači da se i sama lučka infrastruktura gotovo isključivo upotrebljava za potrebe negospodarske djelatnosti i da su gospodarske djelatnosti sporedne negospodarskim djelatnostima.
Second, it is necessary to determine whether the measure in question derogates from the reference system by differentiating between economic operators which, in the light of the objective pursued by said tax regime, are in a comparable factual and legal situation.
Zaključak
If this is the case, the measure is prima facie selective.
U pogledu njihovih gospodarskih djelatnosti, posebno onih navedenih u uvodnoj izjavi 45., nezavisne luke (koje su većinom postale GPM-ovi, uz iznimku nezavisnih riječnih luka Pariz i Strasbourg), 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, a koji izravno upravljaju tim infrastrukturama ili pružaju usluge u luci smatraju se „poduzetnicima” u smislu članka 107. stavka 1.
As a third step, it is necessary to establish whether the derogating measure is justified by the nature or overall structure of the reference system.
UFEU-a.
As regards this third step, the Member State must demonstrate that the differential tax treatment results directly from the basic or guiding principles of its tax system [51] identified as reference system.
Državna sredstva i mjera koja se može pripisati državi
Reference system
U skladu s člankom 107. stavkom 1.