natgillin/translations-raw huggingface dataset:
The AFPI considers that the Commission has itself acknowledged, in the Decision of 20 October 2004, that the port infrastructure projects ‘would never be carried out on a purely commercial basis’.
Kao „tijela javnog prava” koja svoje djelatnosti obavljaju „kao nadležna tijela”, GPM-ovi ispunjavaju uvjete za oslobođenje plaćanja od poreza na dodanu vrijednost određeno člankom 4. stavkom 5. šeste direktive o porezu na dodanu vrijednost.
It adds that competition law must apply only to undertakings with a profit-making or commercial objective and that the profits made by inland ports (river ports), which have no shareholders, are systematically reinvested.
Jaružanje je korisno svim operaterima upotrebljavane zone, a time i cijeloj pomorskoj zajednici.
Economic advantage
Negospodarske djelatnosti
Several operators of French seaports and the representatives of operators of inland ports consider that the measure at issue compensates for the tasks assigned to ports by the public authorities.
GPM Havre ističe da je struktura lučkih pristojbi određena na nacionalnoj razini te da Sud u predmetu C-343/95 naglašava važnost činjenice da naknade odobrava nadležno tijelo.
The GPM of Dunkirk maintains that the cost of these tasks systematically exceeds the theoretical corporate tax charge.
Smatra da sve zadaće povjerene GPM-ovima člankom L. 5312-2 francuskog zakona o prometu nisu gospodarske naravi prema praksi Komisije u donošenju odluka, posebno odluke od 20. listopada 2004. te odluka navedenih u točki 17. podtočkama (a) i (f) Obavijesti Komisije od 19. srpnja 2016. o pojmu državne potpore [9] (u daljnjem tekstu „Obavijest od 19. srpnja 2016.”).
Accordingly, the tax exemption does not confer an economic advantage on ports.
Procjenjuje da, nakon reforme iz 2008., GPM-ovi mogu isključivo upravljati javnim opremom, što je jedina djelatnost koja bi se mogla smatrati gospodarskom djelatnošću.
Selectivity
GPM Havre i CCI Brest smatraju da je bilo koja druga gospodarska djelatnost luka u svakom slučaju sporedna te da se stoga takva djelatnost ne može smatrati gospodarskom djelatnošću primjenom točaka 18. i 207.
The French authorities and several operators of French seaports consider that the measure is not selective since it applies to all French ports and that it has formed an integral part of the French tax system for over 70 years.
Obavijesti od 19. srpnja 2016.
They add that the Commission has not proved how the ports are in a factual and legal situation comparable to that of other companies, and argue that the ports, under national law, provide the operating conditions necessary for transport operators to carry out their tasks, without competing with or substituting themselves for the latter, and must carry out tasks constituting public service obligations or an exercise of the official powers of a public authority.
AFPI navodi da osiguranje povrata ulaganja kod luka, koje je ključni cilj u odabiru ulaganja nekog klasičnog poduzetnika, pada u drugi plan iza općeg interesa.
The GPM of Le Havre specifies that the large share of port charges in the budget of the ports, the extent of State control over the GPMs, and the fact that there are no ‘operators acting under normal economic conditions … in view of the legal monopoly exercised by the GPMs over the management of the ports’ differentiates them from other operators.
AFPI smatra da je i sama Komisija u odluci od 20. listopada 2004. navela da projekti lučke infrastrukture „nikada neće biti provođeni na izričito komercijalnoj osnovi”.
For the Brittany region, the fact that certain small ports are managed by CCIs shows that they are in a different situation.
Dodaje da se pravo tržišnog natjecanja može primijeniti samo na poduzetnike koji ostvaruju profit ili komercijalne poduzetnike te da se dobit koju ostvaruju unutarnje luke (riječne luke) koje nemaju dioničare sustavno ponovno ulaže.
The CCI of Brest, which is the manager of the port of Brest, and the GPM of Le Havre state that the basis of the corporate tax exemption for ports is Article 165 of Annex 4 to the CGI, because the ports do not engage in profit-making activities of a nature to be subject to corporate tax.
Gospodarska prednost
Thus, the ministerial decisions of 11 August 1942 and 27 April 1943 are merely the confirmation of the application to ports of the general provisions of Article 165 of Annex 4 and Articles 205 and 206 of the CGI.
Nekoliko upravitelja francuskih morskih luka i predstavnika upravitelja unutarnjih luka smatra da je predmetna mjera naknada za zadaće koje je javno tijelo povjerilo lukama.
Referring to the French Constitutional Council, which has held that a derogation is possible from the principle of equal treatment in matters of taxation, provided that the legislature bases the differences of treatment on objective, rational criteria in accordance with the aims pursued by the measure and provided that the measure does not entail any clear breach of equal treatment in terms of charges levied by the State (Decision No 2012-238 QPC, 20 April 2012) [10], several operators of French seaports also maintain that the measure at issue does not create any clear breach of equal treatment in terms of charges levied by the State.
GPM Dunkerque naglašava da trošak obavljanja zadaća sustavno prelazi teoretski trošak poreza na dobit.
Distortion of competition and effect on trade
Stoga oslobođenje od plaćanja poreza lukama ne bi donijelo gospodarsku prednost.
The French authorities and several operators of French seaports argue that the Commission has not demonstrated any restriction on competition, whereas the traffic in which there is competition is small and the attractiveness of a port is measured by a very large number of parameters (the performance of the other links of the logistics chain) on which subjecting ports to corporate tax will have no impact.
Selektivnost
The AFPI considers that, in contrast to the seaports, the inland ports are not in competition with one another as their hinterlands are far smaller and separate.
Francuska nadležna tijela i neki upravitelji francuskih morskih luka smatraju da mjera nije selektivna jer se primjenjuje na sve francuske luke te da je sastavni dio francuskog poreznog sustava već više od 70 godina.
The French authorities and several operators of French seaports consider that the activity of the small ports (ports which do not belong to trans-European transport networks) has no effect on competition, due to their volume of business and the essentially local nature of their impact, especially since the combined activity of the small French ports accounts for only 1 % of the total traffic of the Union.
Dodaju da Komisija nije dokazala po čemu su luke u činjeničnoj i pravnoj situaciji usporedivoj sa situacijom drugih poduzetnika te ukazuju da luke primjenom nacionalnog prava pružaju radne uvjete prometnim operaterima potrebne u ispunjavanju njihovih zadaća bez sudjelovanja u tržišnom natjecanju ili angažiranja prometnih operatera te da luke moraju osigurati zadaće koje uključuju javne služnosti ili povlastice javnog tijela.
The Commission itself has recognised that ‘in well-established case practice … aid to infrastructure in ports with minor shares below 5 % of the EU passenger or freight traffic did not produce undue negative effects on competition and trade between Member States’ (Decision of 11 April 2016 in Case SA.43975 Port of Funchal) [11].
GPM Havre objašnjava da je velik udio lučkih pristojbi u lučkom proračunu pod nadzorom državne kontrole velikih morskih luka te da ih činjenica da ne postoje „operateri koji rade u normalnim gospodarskim uvjetima […] uzimajući u obzir zakonski monopol kojeg velike morske luke imaju u upravljanju lukama” razlikuje od drugih operatera.
Several interested parties consider that the overseas ports do not have the capacity to compete with the ports of other Member States.
Prema tvrdnjama regije Bretanje činjenica da nekim malim lukama upravljaju CCI-jevi dokazuje da se nalaze u drugačijoj situaciji.
For the French authorities and several interested parties, subjecting the French ports to corporate tax now would in fact lead to a distortion of competition between European ports, as the States all apply different taxation rates.
CCI Brest, upravitelj luke Brest te GPM Havre navode da je članak 165.
They add that a large number of States provide financial assistance for their ports under a variety of tax or other arrangements.
Priloga 4.
The port of Rotterdam considers that, for the Dutch ports, corporate tax will represent a considerable cost in 2017 which their competitors, and especially the ports of Dunkirk and Le Havre, do not have to pay.
Općem poreznom zakonu temelj za oslobođenje luka od plaćanja poreza na dobit ako se luke ne bave djelatnostima koje ostvaruju profit i podliježu porezu na dobit.
Compatibility
Stoga ministarske odluke od 11. kolovoza 1942. i 27. travnja 1943. samo potvrđuju primjenu općih odredbi članka 165.
The French authorities and several operators of French ports argue that the exemption at issue is in all cases compatible with the internal market as it allows compensation for certain tasks financed by the ports, constituting an exercise of the official powers of a public authority (tasks related to the harbourmaster's office, dredging of port accesses, maintenance work for coastal defences, land access, protection of the environment and security and safety).
Priloga 4. te članka 205. i članka 206.
Since the amount of corporate tax from which each port is exempted does not exceed the amount of the costs arising from the exercise of the official powers of a public authority, and is even well below this latter amount, the exemption is compatible with the internal market.
Općeg poreznog zakona na luke.
The representatives of the inland port managers emphasise that the inland ports play an important role in the development of multimodal transport, that the investments made by the ports fall within the scope of Article 93 TFEU (coordination of transport) and that the corporate tax exemption also falls within the scope of Article 107(3)(b) TFEU concerning important projects of European interest, such as Seine Northern Europe and the trans-European transport corridors.
Upućujući na francusko ustavno vijeće (Conseil constitutionnel français) koje može doći do izuzeća od načela jednakosti pred poreznim obvezama pod uvjetom da zakonodavac razliku u postupanju temelji na objektivnim i razumnim kriterijima ovisno o ciljevima mjere te pod uvjetom da ta mjera ne stvara povredu jednakosti pred javnim teretom (odluka br. 2012-238 QPC od 20. travnja 2012.
The AFPI specifies that Article 93 TFEU could be applicable in that it provides for the ‘reimbursement for the discharge of certain obligations inherent in the concept of a public service’.
[10]), više upravitelja francuskih morskih luka jednako tako smatra da predmetna mjera nije povreda jednakosti pred javnim teretima.
The French authorities and several overseas interested parties argue that for the ports located overseas the compatibility of the measure should be examined specifically in the light of Article 349 TFEU.
Narušavanje tržišnog natjecanja i utjecaj na trgovinu
The GPM of French Guiana considers that it is carrying out a task of general interest (public safety, national defence, provisioning) without adversely affecting the conditions of trade, because the port is the only way of obtaining supplies.
Francuska nadležna tijela i više upravitelja francuskih morskih luka smatraju da djelatnost malih luka (luka koje nisu dio transeuropske prometne mreže) ne utječe na tržišno natjecanje u pogledu obujma djelatnosti i lokalnog utjecaja, posebno jer ukupna djelatnost malih francuskih luka čini 1 % ukupnog prometa u EU-u.
Due to its cost, freight transport by air to the territory accounts for only 1 % of total freight transport.
Komisija je i sama priznala da „prema ustaljenoj praksi potpore za infrastrukturu u lukama čiji je udio na relevantnom tržištu manji od 5 % putničkog prometa ili prometa roba nema negativan učinak na tržišno natjecanje i trgovinu među državama članicama” (odluka od 11. travnja 2016. u predmetu SA.43975, luka Funchal [11])
The interested parties consider that the abolition of the corporate tax exemption would lead to an increase in the cost of provisioning the territory — which would be reflected in the price of goods for end customers — and to a reduction in investment capacity.
Više zainteresiranih strana smatra da prekomorske luke ne mogu konkurirati lukama drugih država članica.
They stress that abolition of the exemption would be counter to other derogating tax provisions accepted by the Commission, such as investment grants or zero rating of VAT, which enable the cost of consumption flows to be reduced.
Francuska nadležna tijela i više zainteresiranih strana smatra da bi podlijeganje luka obvezi plaćanja poreza na dobit zapravo dovelo do narušavanja tržišnog natjecanja među europskim lukama jer države članice imaju različite porezne stope.
Timetable for the procedure
Dodaju da velik broj država članica na više načina daje financijsku potporu svojim lukama poreznim ili drugim metodama.
Several operators of French seaports asked the Commission for suspension of the procedure in progress until the current European port agenda has been finalised, and especially the revision of the General Block Exemption Regulation and the proposal for a Regulation establishing a framework for access to the port services market and financial transparency of ports (‘the proposal for a Regulation on port services’) [13].
Luka Rotterdam smatra da će porez na dobit za nizozemske luke u 2017. biti znatan trošak koji ne moraju podmirivati njihovi konkurenti, posebice luke Dunkerque i Havre.
They were surprised by the rapidity of the procedure brought against France when the Commission exchanged views for about 20 years with the Netherlands before adopting a final decision.
Spojivost
The port of Rotterdam asks the Commission to postpone subjecting the Dutch ports to corporate tax until a sector inquiry has been carried out and all the seaports in the north European range (ports on the southern coast of the North Sea) become subject simultaneously to the tax or, at the very least, to subject the Belgian and French ports to corporate tax rapidly and simultaneously.
Za francuska nadležna tijela i više upravitelja francuskih luka predmetno oslobođenje od plaćanja poreza u svim je slučajevima spojivo s unutarnjim tržištem jer omogućuje naknadu određenih zadaća koje financiraju luke, a koje pripadaju u nadležnost javnih tijela (zadaće koje se odnose na kapetanije, jaružanje lučkih prilaza, održavanje obrambenih struktura, kopnenih prilaza, zaštitu okoliša te sigurnost).
ASSESSMENT OF THE MEASURES
Ako iznos poreza na dobit od kojeg je oslobođena svaka luka ne prelazi iznos troškova koje su u nadležnosti javnog tijela, odnosno ako je znatno niži od tog iznosa, tada je to oslobođenje od plaćanja poreza spojivo s unutarnjim tržištem.
Presence of State aid within the meaning of Article 107(1) TFEU
Predstavnici upravitelja unutarnjih luka naglašavaju da unutarnje luke imaju značajnu ulogu u razvoju višenamjenskog prijevoza, da je ulaganje u luke obuhvaćeno člankom 93.
According to 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 shall, in so far as it affects trade between Member States, be incompatible with the internal market.
UFEU-a (koordinacija prometa) te da je oslobođenje od plaćanja poreza na dobit jednako tako obuhvaćeno člankom 107. stavkom 3. točkom (b) UFEU-a o velikim projektima od zajedničkog europskog interesa poput Kanala Seine Nord Europe i Transeuropskih prometnih koridora.
General
AFPI navodi da se članak 93.
According to settled case-law, ‘the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed’ [14].
UFEU-a može primijeniti jer određuje „naknadu za ispunjavanje određenih obveza koje su svojstvene konceptu pružanja javnih usluga”.
The Court of Justice has held that ‘an economic activity is any activity consisting in offering goods and services on a given market’ [15].
Za francuska nadležna tijela i više zainteresiranih prekomorskih strana spojivost mjere za prekomorske luke mora se procijeniti na specifičan način u skladu s člankom 349.
In line with the case-law [16], the Commission has established, in a series of decisions, that the commercial operation and construction of port infrastructure constitute economic activities [17].
UFEU-a.
For example, the commercial operation of a port terminal by making it available to users against the payment of a fee constitutes an economic activity [18].
Zbog ograničenosti tržišta, otočnog i izoliranog položaja tih teritorija te udaljenosti od svih drugih europskih luka predmetna mjera ne utječe na tržišno natjecanje.
Likewise, the Court of Justice has already implicitly, but quite definitely, recognised the economic nature of certain port operations, in particular the ‘loading, unloading, transhipment, storage and general movement of goods or material of any kind within the port’ [19].
GPM Guadeloupe spominje prijedlog integriranja potpora za funkcioniranje prekomorskog prijevoza u Uredbu Komisije (EU) br. 651/2014 [12] (u daljnjem tekstu „RGEC”).
These principles apply not only to seaports, but also to inland ports [20].
GPM Guyane smatra da luka obavlja zadaću od općeg gospodarskog interesa (javna sigurnost, nacionalna obrana, opskrba) bez izmjene uvjeta razmjene ako je luka jedino sredstvo opskrbe.
The Commission does not dispute that ports may be delegated to perform certain public authority or non-economic tasks, such as maritime traffic control and safety [21] or anti-pollution surveillance [22], or that, in carrying out these tasks, the ports are not undertakings within the meaning of Article 107(1) TFEU.
Naglašavaju da je takvo ukidanje u suprotnosti s drugim odredbama o poreznim oslobođenjima koje je prihvatila Komisija poput poreznih mjera za ulaganje ili nultu stopu PDV-a koja omogućuje snižavanje cijena potrošnje.
The exemption from corporate tax at issue here is therefore of a nature to constitute State aid only if it relates to income generated by economic activities.
Raspored postupka
On the other hand, the fact that an entity performs one or more functions of a sovereign state or one or more non-economic activities is not enough to take away the designation of ‘undertaking’ for all purposes.
Više upravitelja francuskih morskih luka od Komisije zahtijeva ukidanje postupka koji je u tijeku do završetka izrade trenutačnog europskog lučkog plana, a posebno revizije RGEC-a i prijedloga uredbe za uspostavljanje okvira za pristup tržištu lučkih usluga i financijske transparentnosti luka (u daljnjem tekstu, „prijedlog uredbe o lučkim uslugama”) [13].
A port will be regarded as an ‘undertaking’ if — and to the extent that — it in fact carries out one or more economic activities.
Iznenađeni su brzinom odvijanja postupka protiv Francuske iako je Komisija s Nizozemskom raspravljala dvadesetak godina prije donošenja konačne odluke.
The French ports may engage in several types of economic activities corresponding to the supply of various services on several markets [23].
Luka Rotterdam od Komisije traži odgodu obveze plaćanja poreza na dobit nizozemskih luka dok se ne provede istraživanje o sektoru i dok sve morske luke smještene na sjevernoeuropskom području (luke na južnoj obali Sjevernog mora) budu istodobno obvezne plaćati porez ili barem brzo i istodobno odrediti belgijskim i francuskim lukama obvezu plaćanja poreza na dobit.
First, ports supply a general service to ships by providing them with access to the port infrastructure in exchange for a remuneration.
PROCJENA MJERA
Second, certain ports provide more particular services to ships, such as piloting, lifting, handling, or mooring, also in exchange for remuneration.
Postojanje državne potpore u smislu članka 107. stavka 1.
For piloting and lifting the remuneration received by the port is generally known as a ‘port charge’ (droit de port) [24].
UFEU-a
Third, the ports, for remuneration, make certain infrastructure or certain land available to undertakings, which use these areas for their own needs or to supply some of the aforementioned port services to ships [25].
U skladu s člankom 107. stavkom 1.
All French ports do not necessarily carry out all the aforementioned activities.
UFEU-a svaka potpora koju dodijeli država članica ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku kojim se narušava ili prijeti da će 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.
In particular, as pointed out by some of them, GPMs can as a general rule no longer operate ‘the equipment used for loading, unloading, handling and storage operations related to ships’ (Article L. 5312-4 of the French Transport Code).
Općenito
However, it seems that some GPMs do continue to operate this equipment and to provide the corresponding services [26].
U skladu s ustaljenom sudskom praksom „pojam poduzetnika označava svaki subjekt koji obavlja gospodarsku djelatnost, neovisno o pravnom statusu tog subjekta i njegovu načinu financiranja” [14].
Although public authorities have a large degree of discretion to define which economic activities may constitute services of general economic interest (‘SGEIs’), this does not prevent these activities from being of an economic nature.
Prema Sudu Europske unije „sve djelatnosti koje se sastoje od ponude roba i usluga na tržištu čine gospodarsku djelatnost” [15].
It is settled case-law that the concept of ‘economic activity’ derives from matters of fact, in particular the existence of a market for the services concerned, and does not depend on the choices or assessments made in one country.
U skladu sa sudskom praksom [16] Komisija je nizom odluka odredila da komercijalno upravljanje i izgradnja lučke infrastrukture čine gospodarske djelatnosti [17].
Thus the fact that the activities of the ports are not profit-making within the meaning of the provisions of the CGI, even supposing this to be the case, is insufficient to take away their economic nature within the meaning of State aid law.
Na primjer, komercijalno upravljanje lučkim terminalom za čiju upotrebu korisnici plaćaju naknadu čini gospodarsku djelatnost [18].
Likewise, the mere fact that the tasks carried out by the ports were delegated to them by the State does not suffice to classify the activities in question as non-economic.
Isto tako, Sud je već implicitno, ali odlučno potvrdio gospodarsku narav određenih lučkih djelatnosti, posebno „ukrcaja, iskrcaja, prekrcaja, skladištenja i općenito kretanja robe i druge opreme u luci” [19].
All SGEIs are tasks delegated by the State to undertakings.
Ta se načela ne primjenjuju samo na morske luke nego i na unutarnje [20].
And SGEIs do involve carrying out economic activities.
Komisija ne osporava da luke mogu narediti izvršavanje određenih zadataka javnog tijela ili negospodarske naravi, poput kontrole i sigurnosti pomorskog prometa [21] ili nadzora radi sprečavanja onečišćenja [22] ni da u izvršavanju tih zadataka luke nisu poduzetnici u smislu članka 107. stavka 1.
In addition, the fact that some ports can be classified as critical infrastructure within the meaning of Article L. 1332-1 of the French Defence Code does mean that port activities are essential functions of the State within the meaning of State aid law.
UFEU-a.
A large number of economic activities in the energy, telecommunications and transport sectors may also prove to be critical for the life of the nation without this depriving them of their economic nature.
Komisija u tom pogledu ukazuje da se oslobođenje od plaćanja poreza na dobit na koje se ovaj postupak odnosi ne može smatrati državnu potporu osim ako se odnosi na prihode od gospodarskih djelatnosti.