natgillin/translations-raw huggingface dataset:
Existence of State aid
U sudskoj praksi Suda Europske unije utvrđeno je i da „u pogledu ocjenjivanja selektivnosti, koja je sastavni dio načela državne potpore, iz ustaljene sudske prakse proizlazi da je člankom 87. stavkom 1.
Under Article 107(1) TFEU, 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 is, in so far as it affects trade between Member States, incompatible with the internal market.
Ugovora o EZ-u propisano da valja utvrditi je li, u okviru predmetnog pravnog sustava, nacionalna mjera takva da može donositi prednost ‚određenim poduzetnicima ili za proizvodnju određene robe’ u odnosu na ostale koji se, u pogledu cilja koji se nastoji ostvariti tim referentnim poreznim sustavom, nalaze u usporedivoj činjeničnoj i pravnoj situaciji”.
In the context of the examination procedure, the Commission found, on the basis of the available information, that the relevant measure could constitute State aid, given that it was granted by the State (which forwent revenue by conceding a reduction of or exemption from the tax), favoured certain undertakings (primarily agricultural holdings with permits for private extraction that were granted a relief from their financial burden, including in particular those that had the advantage of an exemption rather than a reduction), had the potential to affect trade and threatened to distort competition.
U predmetnom slučaju to znači da valja utvrditi nalaze li se gospodarski subjekti (koji su većinom iz poljoprivrednog sektora) koji posjeduju dozvolu za crpljenje vode i koji su ostvarili smanjenje poreza na temelju članka 24.b Kodificiranog zakona, u činjeničnoj i pravnoj situaciji koja je usporediva sa situacijom gospodarskih subjekata koji su spojeni na opći objekt za opskrbu vodom i koji su platili porez koji su na njih prenijeli vlasnici općih objekata za opskrbu vodom, koji su dužni platiti čitavi porez uspostavljen člankom 24.
The Commission also stated that there was no guarantee that the measure could be considered compatible with a de minimis aid scheme (see recital 21).
Kodificiranog zakona na temelju članka 24.a istog zakona.
The information submitted by the Danish authorities still does not enable the Commission to conclude that the relevant measure could be considered compatible with a de minimis aid scheme.
U okviru službenog istražnog postupka danska nadležna tijela pozvala su se upravo na istovjetnost činjenične i pravne situacije pozivajući se na presudu Suda Europske unije (vidjeti uvodnu izjavu 24. i bilješku na stranici 11.), koja nije navedena među presudama navedenima u bilješci 23., ali u kojoj je utvrđeno isto načelo kao i ono opisano u navedenoj uvodnoj izjavi.
The Danish authorities themselves have stated that for the agricultural product processing sector, the provisions relating to de minimis aid might not have not been complied with (see recital 51).
Nadalje, istaknula su da je učinak razlika između osnovica za izračun i načina naplate poreza (porez na stvarno potrošenu količinu i neizravno naplaćen od gospodarskih subjekata, u slučaju predviđenom člankom 24.a Kodificiranog zakona i izravni porez na količinu za koju je dodijeljena dozvola za crpljenje, neovisno o stvarnoj potrošnji, u slučaju predviđenom člankom 24.b Kodificiranog zakona, prilagođen člankom 24.c) taj da se gospodarski subjekti koji neizravno podliježu porezu predviđenom člankom 24.a Kodificiranog zakona i oni koji izravno podliježu porezu predviđenom člankom 24.b Kodificiranog zakona ne nalaze u usporedivoj činjeničnoj i pravnoj situaciji.
In light of this the Commission cannot conclude that the measure can be considered compatible with a de minimis aid scheme.
Komisija je utvrdila da je svrha poreza prikupljanje dostatnih sredstava za provedbu utvrđivanja i planiranja upravljanja zonama od posebne važnosti za opskrbu pitkom vodom u Danskoj.
Therefore it should be definitively established whether the relevant measure constitutes State aid on the basis of the other applicable State aid rules.
Prema tome, svi poduzetnici koji troše vodu moraju a priori podlijegati jednakim uvjetima plaćanja.
Existence of a selective advantage
Dakle, samo uspostavljanje poreza člankom 24.
To be considered State aid, a measure must be selective and confer an advantage by favouring certain undertakings or the production of certain goods.
Kodificiranog zakona, zajedno s obvezom plaćanja čitavog poreza za subjekte koji su spojeni na opći objekt za opskrbu vodom predviđenom člankom 24.a Kodificiranog zakona, treba služiti kao početna referentna točka za utvrđivanje postojanja elementa potpore u scenarijima uspostavljenima člancima 24.b i 24.c Kodificiranog zakona, neovisno o zaključcima koji se mogu naknadno donijeti o nužnosti upotrebe drugih referentnih točaka u svrhu analize elemenata potpore koji su možda prisutni u određenom scenariju.
In the context of tax measures, the selectivity is constituted by a derogation from a reference system.
U pogledu članka 24.b Kodificiranog zakona selektivnost valja utvrditi na dvjema razinama: s jedne strane, s obzirom na plaćanje poreza predviđenog člankom 24.a koje provodi treća osobe te, s druge strane, s obzirom na gornju granicu količine koja podliježe porezu smanjenom od 25000 m3, kao i izuzeće za dozvole koje ne premašuju 6000 m3.
In the case at hand, the Danish Consolidating Act constitutes special tax treatment (a tax reduction or exemption) for holdings with extraction permits for volumes above or below specific levels.
Kako je već navedeno, da bi se smatralo da mjera sadržava element državne potpore, mora biti selektivna i takva da može donositi prednost određenim poduzetnicima ili za proizvodnju određene robe (vidjeti uvodnu izjavu 64.).
Prima facie selectivity in the case of tax reduction by one third for holders of an extraction permit (Sections 24a and 24b)
Kako su istaknula danska nadležna tijela (vidjeti uvodnu izjavu 24.), valja utvrditi i uvode li se predmetnom mjerom razlike između poduzetnika koji se u pogledu cilja predmetne mjere nalaze u usporedivoj činjeničnoj i pravnoj situaciji, kako je propisano sudskom praksom Suda Europske unije.
It follows from recital 64 that in order to be considered State aid, a measure must be selective and favour certain undertakings or the production of certain goods.
Komisija u tom pogledu osobito primjećuje da je, na temelju informacija koje su dostavila danska nadležna tijela, sustavom opisanim člankom 24.a Kodificiranog zakona, predviđen porez na temelju stvarne potrošnje, dok je sustavom predviđenim člankom 24.b predviđen porezni sustav koji se temelji na mogućnosti crpljenja (odnosno, količina utvrđena u dozvoli ni približno nije u potpunosti upotrijebljena, kako je vidljivo iz podataka navedenih u sedmoj alineji uvodne izjave 27.).
Point 128 of the Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union, which replaces the Commission Notice on the application of the State aid rules to measures relating to direct business taxation, establishes the principles following from the case-law of the Court of Justice which state that in order to determine whether a measure constitutes State aid or not under Article 107(1) TFEU, it is necessary to determine the common scheme (the reference system), that afterwards it should be examined whether the measure concerned constitutes a derogation from that scheme by distinguishing among different economic operators which are in a comparable factual and legal situation in light of the scheme's intrinsic objective, and finally that it should be determined whether the derogation is justified by the common scheme's nature and overall structure.
Osim toga, kako je navedeno u posljednjoj alineji uvodne izjave 27. te u drugoj i trećoj alineji uvodne izjave 28., razlike u zemljopisnom položaju (unutar ili izvan zone koju opslužuju opći sustavi za opskrbu vodom) mogu učiniti nužnom upotrebu različitih načina opskrbe vodom, a predviđena kakvoća vode nije ista u svakom scenariju jer je u scenariju predviđenom člankom 24.a Kodificiranog zakona voda koja se oporezuje pitka, dok su u drugom slučaju poduzetnici koji moraju plaćati porez na podzemne vode kako bi financirali zaštitu pitke vode zemljopisno blizu brojnim poljoprivrednim gospodarstvima koja ne podliježu porezu koja crpe površinske vode i moraju sami podnijeti trošak kontrole kakvoće vode i stanja točaka crpljenja, koji je uključen u račun poduzetnika koji sudjeluju u prvom scenariju.
Furthermore, it follows from the case-law of the Court of Justice that ‘As regards the assessment of the condition of selectivity, which is a constituent factor in the concept of State aid, it is clear from settled case-law that Article 87(1) EC requires assessment of whether, under a particular statutory scheme, a State measure is such as to ‘favour certain undertakings or the production of certain goods’ in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question’.
Međutim, selektivnost mjere valja ocijeniti u svjetlu cilja koji se želi postići (vidjeti uvodnu izjavu 68. i bilješku 24.); drugim riječima, u ovom slučaju u svjetlu utvrđivanja i planiranja upravljanja zonama od posebne važnosti za opskrbu pitkom vodom.
In this case, therefore, it must be determined whether the enterprises with extraction permits (primarily active in the agricultural sector) that had the advantage of a tax reduction under Section 24b were in a factual or legal situation comparable to that of enterprises that were connected to a public utility and paid an indirect tax passed on to them by the owners of the public utility which, according to Section 24a, were required to pay the full tax under Section 24.
U tom pogledu valja utvrditi da se, kako se mjera ne bi smatrala selektivnom, uzimajući u obzir obilježja utvrđenog cilja, svi gospodarski subjekti moraju oporezivati na isti način (vidjeti uvodnu izjavu 69.).
In the context of the examination procedure the Danish authorities referred specifically to the factual and legal situation by invoking a judgment of the Court of Justice (see recital 24 and the footnote on page 11) that was not mentioned in footnote 23 but which still refers to the same principles as those in the recital named.
Prema tome, Komisija mora zaključiti da je smanjenje dviju trećina poreza predviđeno člankom 24.b Kodificiranog zakona selektivno.
Moreover, the Danish authorities argue that the various rates and the tax base (tax on the volume actually consumed which is collected indirectly from the economic operators as regards Section 24a and collected as direct tax on the volume for which a permit was issued, regardless of actual consumption, as regards Section 24b and adjusted by Section 24c), mean that the economic operators that are indirectly taxed under Section 24a are not in a comparable factual and legal situation to those that are directly taxable under Section 24b.
Unatoč navedenome, valja ispitati donosi li mjera, unatoč svojoj selektivnosti, odnosno činjenici da se primjenjuje na određene poduzetnike, gospodarsku prednost tim poduzetnicima.
This would imply that there are two distinct tax schemes (one under Section 24a and another under Sections 24b and 24c), and that the relevant reference system for determining whether they entail State aid should be the tax scheme under Section 24b.
U tom pogledu Komisija utvrđuje da se subjekti koji uživaju smanjenje dviju trećina poreza oporezuju na temelju teoretske potrošnje utvrđene u dozvoli za crpljenje vode, dok se oni koji plaćaju čitav porez oporezuju na temelju zaista potrošene količine vode.
The Commission notes that the objective of the tax was to collect sufficient revenue for surveys in preparation of management planning for areas that are particularly important to the drinking water supply in Denmark.
Jednako tako, primjećuje da su, kako tvrde danska nadležna tijela, vlasnici privatnih objekata iskoristiti tek trećinu (34 %; vidjeti uvodnu izjavu 34.) količine vode obuhvaćene dozvolama za crpljenje.
All enterprises that consume water ought therefore in principle to be subject to the same payment obligation.
S obzirom na te elemente Komisija smatra da smanjenje dviju trećina poreza služi za postizanje protuteže učincima razlike između poreza na zaista potrošenu količinu i poreza na temelju količine utvrđene u dozvolama za crpljenje vode.
It is therefore the introduction as such of the tax in Section 24 that, in combination with the obligation under Section 24a for enterprises connected to a public utility to pay the full tax, should form the primary reference point for determining whether the scenarios under Sections 24b and 24c entail State aid, regardless of what conclusions are drawn relating to the necessity of applying further reference points for examining any State aid associated with a given scenario.
Nadalje, bez tog smanjenja prikupljena bi sredstva uvelike premašila potrebe za financiranje utvrđivanja i planiranja upravljanja zonama od posebne važnosti za opskrbu pitkom vodom.
Regarding Section 24b, any selectivity needs to be assessed at two levels: firstly in the context of payment of a third of the tax under Section 24b, and secondly in the context of the tax reduction that follows from the ceiling set on a volume of 25000 m3 together with the exemption for permits for a maximum of 6000 m3.
S obzirom na te elemente Komisija zaključuje da smanjenje dviju trećina poreza predviđeno člankom 24.b Kodificiranog zakona ne donosi nikakvu gospodarsku prednost predmetnim gospodarskim subjektima, stoga prema tome ne sadržava element državne potpore u smislu članka 107. stavka 1.
As already mentioned, in order to qualify as State aid a measure must be selective and favour certain undertakings or the production of certain goods (see recital 64).
UFEU-a.
As the Danish authorities have stated (see recital 24), it also needs to be considered whether, in light of the measure's objective, the relevant measure entails discrimination between enterprises that are in a comparable factual and legal situation based on the case-law of the Court of Justice.
Valja utvrditi postoji li, u scenariju iz članka 24.b Kodificiranog zakona, element državne potpore u gornjoj granici poreza na količinu vode od 25000 m3 te u izuzeću za dozvole koje ne premašuju 6000 m3.
In that context the Commission particularly points out that according to the information from the Danish authorities, the scheme in Section 24a constitutes taxation of effective consumption, whereas the tax in Section 24b is based on the volume permitted to be extracted (however, the volume of water permitted to be extracted is seldom entirely consumed — see the information in the seventh paragraph of recital 27).
Gornja granica poreza utvrđena na 25000 m3
Likewise, the last paragraph of recital 27 and the second and third paragraphs of recital 28 state that the differences in location (inside or outside the area supplied by a public utility) can necessitate different supply methods, and that the water quality varies depending on the scenario, given that the water that is taxed in the first scenario (Section 24a) is drinking water, whereas the enterprises in the second scenario, which have to pay tax on groundwater with an eye to funding the protection of drinking water (Section 24b), are located side by side with many holdings that are not subject to the tax because they extract surface water and must pay the costs themselves for checking water quality and maintaining water extraction systems, costs which are included in the invoices for the enterprises in the first scenario.
U pogledu određivanja gornje granice za naplatu poreza na količinu od 25000 m3, danska nadležna tijela nisu dokazala razlike u pravnoj i činjeničnoj situaciji jer poduzetnici koji posjeduju dozvolu za crpljenje vode za količinu veću od 25000 m3 te koji uživaju tu gornju granicu podliježu istom temeljnom poreznom sustavu kao i poduzetnici koji posjeduju dozvolu za crpljenje za količinu koja ne premašuje 25000 m3 (plaćanje trećine poreza predviđenog člankom 24.
A measure's selective character should, however, be assessed in light of the objective to be achieved (see recital 68 and footnote 24), which in the present case is to carry out surveys in preparation of management planning for areas that are particularly important to the drinking water supply.
Kodificiranog zakona) i nalaze se u istim zonama.
It can therefore be determined that, in consideration of the established objective, all enterprises ought to be subject to the same taxation in order for the measure not to be considered as selective (see recital 69).
Osim toga, argument danskih nadležnih tijela prema kojem se postojanje moguće prednosti mora provjeriti na razini onih koji plaćaju porez za količinu vode koja ne premašuje 25000 m3, a ne na razini onih koji posjeduju dozvolu za crpljenje koja se odnosi na više od 25000 m3, ali plaćaju porez samo za 25000 m3, ne može se prihvatiti jer, kako jasno proizlazi iz uvodne izjave 18., norma utvrđena člankom 24.b Kodificiranog zakona jest plaćanje, od strane svih subjekata, trećine poreza predviđenog člankom 24., a utvrđivanje gornje granice od 25000 m3 predstavlja lex specialis koji predstavlja de facto odstupanje od načela plaćanja trećine poreza (s obzirom na činjenicu da što je veća količina vode utvrđena u dozvoli, manji je porez u postotku).
The Commission can therefore only conclude that reducing the tax by two thirds under Section 24b is selective.
Prema tome, tako nastalom iznimkom uvodi se element selektivnosti prima facie u sustavu i stvara se prednost za poduzetnike koji posjeduju dozvolu za crpljenje vode koja se odnosi na više od 25000 m3 u odnosu na one koji posjeduju dozvolu za crpljenje koja se odnosi na količinu koja ne premašuje 25000 m3, dok se svi poduzetnici obuhvaćeni člankom 24.b Kodificiranog zakona nalaze u istoj činjeničnoj i pravnoj situaciji jer posjeduju dozvolu za crpljenje vode za privatni objekt i jer su prije utvrđivanja gornje granice podlijegali istom porezu.
The Danish authorities' other arguments do not call this conclusion into question: specifically, the argument in recital 26 relating to the difference in the number of owners of public water utilities and owners of private water supply systems is not sufficient in and of itself to justify the differences in the legal and factual situation covered by the two tax systems, given that in both cases it is the consumers who pay the tax, either indirectly in the first case because it is passed on in the price, or indirectly [sic] in the other case.
Unatoč tome, valja ispitati argumente koje su iznijela danska nadležna tijela u pogledu obrazloženja gornje granice u svjetlu logike poreznog sustava.
The argument that owners of public water utilities are not undertakings because they do not exercise an economic activity (see the third and fourth paragraphs of recital 27) is not applicable either, given that the Danish authorities themselves stress that an economic activity is defined as offering goods or services, and that water extraction and supply are indeed constituted by offering a service, i.e. they constitute an economic activity.
Sudska praksa trenutačno je sažeto iznesena u Obavijesti Komisije o pojmu državne potpore iz članka 107. stavka 1.
The Danish authorities argue, therefore, that it is not the differences in the factual and legal situation between owners of public water extraction systems and owners of private extraction systems that need to be considered, but rather the differences between enterprises that are connected to a public utility and enterprises active in the same sector that own their own extraction system.
Ugovora o funkcioniranju Europske unije, ali u trenutku dodjeljivanja potpore sadržavala ju je Obavijest Komisije o primjeni propisa o državnim potporama na mjere koje se odnose na izravno oporezivanje poduzetnika (u daljnjem tekstu: prethodna obavijest).
It should therefore be examined whether the measure, despite the selectivity that follows from its application to specific enterprises, confers an economic advantage on those enterprises.
U točki 23. prethodne obavijesti navedeno je da povlašteno obilježje nekih mjera ne znači nužno da se one moraju smatrati državnom potporom.
Regarding this, the Commission notes that the enterprises that pay only one third of the tax are taxed on theoretical consumption as indicated in the extraction permit, whereas the enterprises that pay the full tax are taxed on the basis of actual water consumption.
U točki 24.
It also points out that according to the Danish authorities, the owners of private systems have only consumed one third (34 % — see recital 34) of the water volumes that are covered by the extraction permit.
Obavijesti taj je pristup razrađen na način da je istaknuto da je progresivno obilježje skale poreza na dohodak ili poreza na dobit opravdano u svrhu preraspodjele poreza.
In consideration of this fact, the Commission finds that the reduction by two thirds of the tax serves to compensate for the effects of the difference between taxation of actual consumption and taxation on the basis of the volume listed in the extraction permit.
Danska nadležna tijela smatraju da utvrđivanje gornje granice poreza na količinu vode od 25000 m3 proizlazi iz te logike mutatis mutandis.
Without this reduction, moreover, the amount collected would have far exceeded the funding needs in connection with surveys of and management planning for areas that are particularly important to the drinking water supply.
Komisija ne može prihvatiti to stajalište.
In consideration of this, the Commission concludes that the reduction by two thirds of the tax under Section 24b does not constitute an economic advantage for the enterprises concerned and therefore does not constitute State aid under Article 107(1) TFEU.
U ovom slučaju činjenica da je utvrđena gornja granica poreza za dozvole koje se odnose na najveće količine vode koje se mogu crpiti sigurno ne stvara veću skalu poreza za subjekte koji posjeduju te dozvole.
It must therefore be determined whether the scenario under Section 24b contains an element of aid in the context of the ceiling for the reduced tax set at a volume of 25000 m3, and in the context of the exemption for permits for a maximum of 6000 m3.
Upravo suprotno, ti subjekti zahvaljujući gornjoj granici mogu platiti (znatno) niži iznos od onoga koji bi platiti da ne postoji gornja granica.
Tax ceiling set at 25000 m3
Prema tome, logika redistribucije, čak i ako se tumači mutatis mutandis, obrnuta je gornjom granicom jer je konačno utvrđeno da subjekti koji posjeduju dozvole za crpljenje koje se odnose na više od 6000 m3, ali ne više od 25000 m3, moraju plaćati veće proporcionalne iznose.
Regarding the existence of State aid in the context of the tax ceiling set at 25000 m3, the Danish authorities cannot invoke the differences in the enterprises' legal and factual situation, given that enterprises with a permit for extracting more than 25000 m2, which have the advantage of the ceiling, are subject to the same reference system as enterprises with a permit for extracting a maximum of 25000 m3 (payment of one third of the tax in Section 24) which are located in the same area.
Stoga u ovom slučaju ne može biti riječi o primjeni progresivne skale poreza.
Furthermore, the Danish authorities' argument, that the analysis of the degree to which there is an advantage must take as its basis the enterprises that pay taxes on a volume of no more than 25000 m3, rather than those that hold an extraction permit for more than 25000 m3 but which exclusively pay tax above 25000 m3, cannot be accepted, because recital 18 clearly states that, according to Section 24b, everyone pays one third of the tax in Section 24 as a norm.
Isto tako, Komisija u ovom slučaju ne može smatrati valjanim upućivanje koje su iznijela danska nadležna tijela na točku 27.