natgillin/translations-raw huggingface dataset:
Moreover, even if Ireland provides evidence that the application of this measure in practice was consistent with the interpretation that the first leg of a journey was exempt from the ATT, in Ryanair's views, this would not be sufficient to remedy the distortion reflected in the Finance Act.
U tom je pogledu Irska uputila na sljedeće:
On the ‘normal’ or reference system of taxation
tekst definicije „putnika u transferu” ili „putnika u tranzitu” za potrebe PZP-a, u skladu s člankom 55. stavkom 1.
Ryanair reserves its position on the definition and relevance of the ‘normal’ or reference system of taxation, pending the outcome of the appeal before the Court of Justice in the judgment in Joined Cases C-164/15 P and C-165/15 P.
Zakona o financijama (odredba je citirana u uvodnoj izjavi 18.),
Ryanair contends that the Commission's definition of the ‘normal’ or reference system of taxation is inconsistent with some of the conclusions it draws in the remainder of the Opening Decision.
tekst dopisa od 15. listopada 2009. koji je Irska dostavila Komisiji i u kojem je objasnila da je PZP namijenjen oporezivanju jednog putovanja, čak i ako je putovanje podijeljeno na različite segmente.
On the question of whether the non-application of the ATT in relation to transfer and transit passengers derogates from the system of reference
Točnije, Irska je uputila na hipotetski scenarij, naveden u njezinu dopisu Komisiji od 15. listopada 2009., koji se odnosi na let iz Sjedinjenih Američkih Država u Dublin sa zaustavljanjem u Shannonu.
Referring to paragraph 44 of the Opening Decision and quoting from that text passage, Ryanair questions how the Commission, based on the previous conclusion on the reference system of taxation, argues in paragraph 44 that ‘the objective of the ATT is to tax air journeys starting at an airport in Ireland’ but then jumps, without further explanation or analysis, to the illogical conclusion that in light of this objective ‘it may be appropriate to distinguish the legal and factual situation of airlines providing only point-to-point services from that of airlines that also provide services that involve a transfer or transit at such airports’.
U odlomku teksta navedeno je da je „jasno riječ o letu SAD–Dublin te da zbog zaustavljanja ne bi trebala nastati nikakva obveza plaćanja PZP-a”.
The previous conclusion Ryanair refers to is given in paragraph 42 of the Opening Decision, where the Commission takes the preliminary view that the reference system of taxation is a tax which is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland.
U opisu leta u obrnutom smjeru u tekstu je navedeno da je „za letove koji izlaze iz zemlje uz zaustavljanje jedini cilj izuzeća osigurati da se obje dionice putovanja ne moraju odvojeno oporezivati”.
Ryanair views the quotes in paragraph 44 of the Opening Decision as an attempt to justify a distinction between the legal and factual situation of airlines providing point-to-point services from that of airlines that also provide services that involve a transfer or transit.
Prema mišljenju Irske time se naglašava da se putovanje od Dublina do Sjedinjenih Američkih Država smatra jednim putovanjem i da bi se stoga na njega PZP trebao primjenjivati samo jednom, čak i ako to putovanje uključuje nekoliko odlazaka.
Ryanair regards such a distinction as flawed and regrettable, as it would evidently lay the ground for a final decision that the measure under investigation did not constitute State aid.
Irska je izjavila da je to bio razlog zbog kojeg se u članku 55. stavku 1.
In its comments, Ryanair refers to paragraph 45 of the Opening Decision, where the Commission, having regard to decisional practice in Union merger control, explains that services that involve a transfer or transit constitute, from the perspective of the customer, a journey from the airport of origin to the airport of destination, and not two separate journeys.
Zakona o financijama iz područja primjene PZP-a izričito isključuju putnici u „transferu” ili „tranzitu”, kako su definirani u tom članku.
In Ryanair's view, in doing so, the Commission confuses the very narrow technical exercise of defining relevant product markets in merger cases with the notion of ‘comparable factual and legal situations’ in State aid cases.
Uzimajući u obzir referentni sustav koji je Komisija predvidjela u Odluci o pokretanju postupka kao i. porez koji se naplaćuje za svaki „odlazak”; ili ii. porez koji se naplaćuje za svako „putovanje”, koje može uključivati nekoliko segmenata, Irska je navela da je cilj PZP-a svako putovanje oporezivati samo jednom.
Referring to jurisprudence of the Court and the Opening Decision, Ryanair submits that the notion of ‘comparable factual and legal situations’ are not determined through substitutability of demand and supply (which, according to Ryanair, are criteria typically used in merger reviews and other competition cases, and relied upon here by the Commission), but are a function of the objectives pursued by the scheme under consideration.
Prema mišljenju Irske bilo bi točnije PZP smatrati porezom na putovanja, a ne porezom na odlaske.
The ‘comparable factual and legal situations’ in State aid cases are according to Ryanair almost always much more broader in scope than the ‘relevant product markets’ in merger cases, as the objectives pursued by the domestic scheme in this or other State aid cases had nothing to do with the relevant product market definition in merger control cases.
U članku 55. stavku 2.
In that respect, Ryanair again refers to Court jurisprudence pursuant to which the Court did not delimit the ‘comparable factual and legal situations’ based on the perspective of the customers or the beneficiaries' business models, as the Commission would propose to do in this Decision.
Zakona o financijama upućuje se na „odlazak” kao pokretač primjene PZP-a.
In its comments, Ryanair refers to the Commission's decisional practice, for example in the area of online and land-based gambling activities, where the Commission would accept that undertakings with different business models are in a comparable legal and factual situation in the sense referred to in recital 72.
No iz definicija i članaka Zakona o financijama opisanih u uvodnim izjavama 18. i 19. vidljivo je da je oporeziva usluga putovanje i da je stvarni cilj oporezivanje putovanja, a ne odlazaka.
Ryanair explains that if the reference system of the ATT is a tax which is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland, the only logical consequence can be that the scheme had to be agnostic as to the passengers' views about their journey or the business model of the airlines concerned.
Razlika između zračnih prijevoznika koji nude izravne letove i ostalih zračnih prijevoznika
A different interpretation would reflect a selective approach, narrower than the ATT objective, and thus meet one of the key conditions of State aid.
Irska je smatrala da procjena toga jesu li zračni prijevoznici koji pružaju samo izravne usluge i oni koji nude povezane letove u usporedivoj činjeničnoj i pravnoj situaciji s obzirom na cilj poreznog sustava predmetne države članice može biti samo sekundaran razlog za odbijanje pritužbe.
Specifically, selectivity in this Decision would stem from the fact that although traditional airlines, which offer transfer and transit flights, and those following only point-to-point flights (such as Ryanair) are in a comparable factual and legal situation for State aid purposes, only the former would benefit from the exemption of transfer and transit passengers for the ATT.
Irska je prije svega tvrdila da je PZP usmjeren na oporezivanje putovanja, a ne pojedinačnih odlazaka.
Ryanair asserts that the beneficiaries of this exemption are easy to define a priori.
Kao rezultat toga, u izuzeću putnika u transferu i tranzitu samo se odražava činjenica da se jedno putovanja može sastojati od nekoliko „dionica”.
Moreover, it could not be claimed that the exemption was open to all airlines, without discrimination.
Irska je istaknula i da PZP nije strukturiran tako da se njime određeni poslovni model stavlja u povoljniji položaj ili da ga se kažnjava.
Firstly, it is virtually impossible for an airline to adapt its fundamental business model from a point-to-point to a hub-and-spoke model; to Ryanair's knowledge, there is no single precedent of such a change on the market.
Priroda i opći sustav poreza
Secondly, such an adjustment would be further hindered through capacity constraints in most airports.
Konačno, Irska je navela da bi, ako se izuzećem putnika u transferu i tranzitu određeni zračni prijevoznici stavljaju u povoljniji položaj, to mogao biti izravan rezultat osnovnih i vodećih načela irskog poreznog sustava kao što je izbjegavanje dvostrukog oporezivanja ili porezna neutralnost.
To conclude with, the non-application of the ATT in relation to transfer and transit passengers was in Ryanair's opinion a clear derogation from the system of reference and the objectives pursued by the ATT in the sense that those terms are interpreted by Union case law.
Podsjećajući na uvjete iz svojeg dopisa od 15. listopada 2009., Irska je objasnila da je svrha izuzeća bila izbjeći prekomjernu primjenu PZP-a.
In this context, Ryanair refers to its previous submissions, according to which Ireland's undeclared but real objectives were to selectively support certain domestic airlines and promote Dublin airport as an international hub.
Točnije, namjera je bila izbjeći diskriminaciju putnika čije putovanje uključuje zaustavljanje.
On the question of whether the non-application of the ATT to transfer and transit passengers results directly from its basic and guiding principles
To je upućivanje na diskriminaciju nužno uključivalo usporedbu (a) putnika čije putovanje uključuje zaustavljanje i (b) putnika na izravnim letovima.
Ryanair rejects the idea that the exemption of transfer and transit passengers from the ATT results directly ‘from its basic and guiding principles’.
Budući da je cilj bilo jednako postupanje prema objema skupinama putnika, to je u skladu sa zaključkom da se PZP-om svako putovanje namjeravalo oporezivati samo jednom.
Ryanair regards the Opening Decision as an attempt to justify such a conclusion by a set of contorted arguments put together ex post facto by Ireland and the Commission in order to cancel out the clear implications of the ATT's ‘reference system’ and ‘objective’, as previously defined in the Opening Decision, through the hazy term of ‘basic and guiding principles’.
Irska je istaknula i potrebu za izbjegavanjem dvostrukog oporezivanja.
Having regard to Section 6.1.5 of the Opening Decision, Ryanair comments on a number of principles that it considers to be postulated by the Commission or Ireland or both:
Iako to načelo možda nije citirano u dopisu Irske od 15. listopada 2009., u tom su dopisu navela pitanja pravičnosti i jednakog postupanja zbog kojih države izbjegavaju dvostruko oporezivanje.
On ‘clarity of application’: Ryanair raises the question of whether [one is supposed to accept that] such ‘clarity’ would be achieved through the selective circumvention of the ATT's reference system and objective.
Slično tome, Irska je navela načelo porezne neutralnosti.
On avoidance of ‘over-application of the ATT’With reference to paragraph 48 of the Opening Decision.
PRIMJEDBE ZAINTERESIRANIH STRANA
: Ryanair finds this term unclear.
Primjedbe društva Ryanair
Ryanair refers to a Commission decision on State aid to reduce the costs of electricity-intensive companies resulting from the financing of support to energy from renewables, and more specifically to recital 32 of that Decision, which stipulates that ‘The measure is also selective because only [energy-intensive users] within certain specific sectors can benefit from it’.
Ryanair smatra da je mjera selektivna i da stoga čini državnu potporu u skladu s člankom 107. stavkom 1.
On that basis, Ryanair concludes that fair and just application of the ATT only provides an additional argument against the exemption of transfer and transit passengers.
UFEU-a te da nije obuhvaćena nijednim izuzećem iz članka 107. stavaka 2. i 3.
By the same token, the Commission should find that an exemption for airlines that are intensive users of airport infrastructure due to their hub-and-spoke model constitutes State aid.
UFEU-a.
Ryanair argues that if, as the Commission mentions in the Opening Decision, Ireland's alleged wish to shield passengers from the consequences of taking a flight with a stopoverWith reference to paragraph 48 of the Opening Decision.
Taj je zračni prijevoznik istaknuo da bi njegova opažanja trebalo tumačiti u kontekstu:
, then the measure in question constitutes aid of a social character, and its compatibility has to be reviewed under Article 107(2) TFEU.
njegove pritužbe upućene Komisiji 21. srpnja 2009. zbog dodjele nezakonite potpore u okviru PZP-a,
On the assumption that ‘Transfer and transit passengers exclusions are normal in air travel taxes operated by other countries, for example the United Kingdom’: With reference to paragraphs 41 to 44 of its previous Application to the General Court in Case T-512/11, Ryanair dismisses the argument of ‘common international practice’.
njegova zahtjeva od 24. rujna 2011. upućenog Općem sudu u predmetu T-512-11, zajedno s njegovim prilozima,
Ryanair argues that the reference to the United Kingdom as a supposedly similar example is inconsistent with the Commission's belatedly corrected understanding of the ATT mechanism discussed in Section 6.1.2 of the Opening Decision.
njegovih pismenih i usmenih podnesaka od 24. rujna 2011. dostavljenih Općem sudu u predmetu T-512/11, posebno uključujući njegov odgovor od 17. siječnja 2012.
On the assumption ‘The name and indeed the wording of the ATT may suggest that its guiding principle is to tax air journeys from an airport in Ireland, rather than each departure from an airport in Ireland’: According to Ryanair, this position cannot be maintained as in the relevant legal provision defining the ATT, the word ‘every’ is used only once and only in connection with the word ‘departure’ rather than the word ‘journey’.
Točno područje primjene PZP-a, obrazloženje tog poreza i razlozi za njegovo neprimjenjivanje na putnike u transferu i tranzitu
Ryanair stresses that a ‘departure’ is not the same as a ‘journey’.
Ryanair se slaže da bi se izuzeće putnika u transferu i tranzitu u primjeru leta Dublin–Shannon–New York odnosilo na drugu dionicu putovanja.
Therefore, the Commission's conjecture that the focus of this text of the Finance Act is on ‘every journey’ rather than ‘every departure’ was a simple negation of the text of the Finance Act clear letter and meaning, aiming to justify the unjustifiable.
U skladu s time Ryanair tvrdi da je ukupan dospjeli porez prije promjene tarifa s učinkom od 1. ožujka 2011. trebao uključivati samo nižu tarifu od 2 EUR (za let od Dublina do Shannona), umjesto 10 EUR prikazanih u tablici 1.
More generally, the name that a Member State puts on a measure is not a factor upon which Union law relies to determine whether that measure constitutes State aid.
Nadalje, čak i ako Irska dostavi dokaze da je primjena te mjere u praksi bila u skladu s tumačenjem da je prva dionica putovanja bila izuzeta od PZP-a, Ryanair smatra da to ne bi bilo dovoljno za otklanjanje narušavanja koje se odražava u Zakonu o financijama.
With regard to the length of the preliminary investigation procedure, litigation and the formal investigation procedures, Ryanair states that the relevant facts should be clear enough by now.
„Uobičajeni” ili referentni sustav oporezivanja
Ryanair worries that, under the circumstances, the Commission's comment in the Opening Decision that its current conclusion on the compliance of the contested exemption with the ATT's ‘basic and guiding principle’ may need to be revised in light of the information gathered in the formal investigation offers very limited hope that the Commission will actually change its views.
Ryanair zadržava svoje stajalište o definiciji i relevantnosti „uobičajenog” ili referentnog sustava oporezivanja do ishoda žalbe pred Sudom u presudi u spojenim predmetima C-164/15 P i C-165/15 P.
In that respect, Ryanair stresses that in any event, no information or ex post facto argument may be allowed to distort the clear letter and implications of the contested exemption of transfer and transit passengers or be used as an excuse for a no aid finding in this Decision.
Ryanair tvrdi da Komisijina definicija „uobičajenog” ili referentnog sustava oporezivanja nije u skladu s nekim njezinim zaključcima u ostatku Odluke o pokretanju postupka.
On the existence of State aid
Pitanje odstupa li se neprimjenjivanjem PZP-a na putnike u transferu i tranzitu od referentnog sustava
Ryanair calls on the Commission to reconsider its preliminary findings in light of its submissions.
Upućujući na točku 44.
In its comments, Ryanair agrees with the Commission's view that, insofar as the measure at issue constitutes State aid, it does not fall under any of the exemptions specified in Article 107(2) and (3) TFEU.
Odluke o pokretanju postupka i citirajući tekst iz tog odlomka, Ryanair postavlja pitanja kako Komisija, na temelju prethodnog zaključka o referentnom sustavu oporezivanja, u točki 44. tvrdi da je „cilj PZP-a oporezivati putovanja koja započinju u zračnoj luci u Irskoj”, a zatim bez dodatnog objašnjenja ili analize prelazi na nelogičan zaključak da s obzirom na taj cilj „može biti primjereno razlikovati pravnu i činjeničnu situaciju zračnih prijevoznika koji pružaju samo izravne usluge od situacije zračnih prijevoznika koji pružaju i usluge koje uključuju transfer ili tranzit na tim zračnim lukama”.
Comments from Aer Lingus
Prethodni zaključak na koji Ryanair upućuje nalazi se u točki 42.
Aer Lingus submits that the ATT's exemption for transfer and transit passengers does not constitute State aid within the meaning of Article 107(1) TFEU for the following two reasons:
Odluke o pokretanju postupka, u kojoj Komisija zauzima privremeno stajalište da je referentni sustav oporezivanja porez koji se naplaćuje za svaki odlazak putnika zrakoplovom iz zračne luke u Irskoj.
the ATT's reference system is that it taxes departures on an aircraft from an Irish airport by reference to the entire journey, such that a journey comprising two connecting flights is treated as a single journey and that journeys commencing outside of Ireland are not subject to the ATT.
Ryanair smatra da su citati iz točke 44.
The ATT is levied only once, in relation to the overall itinerary.
Odluke o pokretanju postupka pokušaj opravdanja razlike između pravne i činjenične situacije zračnih prijevoznika koji pružaju izravne usluge od situacije zračnih prijevoznika koji pružaju i usluge koje uključuju transfer ili tranzit.
Based on that ‘journey reference system’, the ATT cannot be considered selective and would thus not constitute State Aid.
Ryanair to razlikovanje smatra manjkavim i vrijednim žaljenja jer će se time očito postaviti temelji za konačnu odluku da mjera obuhvaćena istražnim postupkom ne čini državnu potporu.
even if the Commission were to maintain its preliminary view that the ATT's reference system is based on every departure of a flight from an Irish airport, the exemption for transfer and transit passengers is not selective because it does not discriminate between economic operators: pure point-to-point carriers face objectively different circumstances compared to airlines that operate services for transfer and transit passengers.
U svojim primjedbama Ryanair upućuje na točku 45.
The exemption would, in any event, also be justified because the exemption addresses both double taxation concerns and is aligned with the ATT's guiding principle of referencing the tax to the journey.
Oluke o pokretanju postupka u kojoj Komisija, uzimajući u obzir praksu odlučivanja u području kontrole koncentracija na razini Unije, objašnjava da usluge koje uključuju transfer ili tranzit, sa stajališta kupca, čine putovanje od polazišne zračne luke do odredišne zračne luke, a ne dva odvojena putovanja.
On the purpose of the ATT
Ryanair smatra da je Komisija pritom vrlo uzak tehnički postupak određivanja mjerodavnih proizvodnih tržišta u predmetima koji se odnose na koncentracije zamijenila s pojmom „usporedive činjenične i pravne situacije” u predmetima koji se odnose na državne potpore.
Aer Lingus sought clarification from the Revenue Commissioners as to the interpretation of the Finance Act.
Upućujući na sudsku praksu Suda i Odluku o pokretanju postupka, Ryanair je naveo da se pojam „usporedive činjenične i pravne situacije” ne određuje prema zamjenjivosti ponude i potražnje (što su prema mišljenju društva Ryanair kriteriji koji se uobičajeno upotrebljavaju u preispitivanjima koncentracija i drugim predmetima povezanima s tržišnim natjecanjem i na koje se Komisija ovdje oslanja), nego da je to rezultat ciljeva koji se nastoje postići dotičnim sustavom.
Aer Lingus contends that on the basis of that email, it is clear from the interpretation of Section 55(2) of the Finance Act that the tax is to be determined on the basis of the final destination, disregarding any intermediate stop-over locations.
U tom pogledu Ryanair ponovno upućuje na sudsku praksu Suda u skladu s kojom Sud „usporedivu činjeničnu i pravnu situaciju” nije ograničio na temelju stajališta kupaca ili poslovnih modela korisnika, kao što Komisija predlaže u toj Odluci.
Aer Lingus concludes that regardless of the number of segments a journey includes, the tax is levied on the basis of the passenger's final destination and is assessed once, by reference to the overall journey, regardless of whether it comprises one or more flights.
U svojim primjedbama Ryanair upućuje na Komisijinu praksu odlučivanja, na primjer u području internetskih i konvencionalnih igara na sreću, prema kojoj bi Komisija prihvatila da se poduzetnici s različitim poslovnim modelima nalaze u usporedivoj pravnoj i činjeničnoj situaciji u smislu navedenom u uvodnoj izjavi 72..
The relevant passage from the email dated 30 March 2009 reads as follows:
Ako je referentni sustav PZP-a porez koji se naplaćuje za svaki odlazak putnika zrakoplovom iz zračne luke u Irskoj, Ryanair objašnjava da je u tom slučaju jedino logično da se u tom sustavu ne uzimaju u obzir stajališta putnika o putovanju ili poslovni model predmetnih zračnih prijevoznika.
‘The flight ends at the passenger's final destination as booked by them, regardless of the route planned for them to their destination by the airline operator.
U slučaju drukčijeg tumačenja uzimao bi se u obzir selektivan pristup, koji je uži od cilja PZP-a, te bi se stoga ispunio jedan od ključnih uvjeta državne potpore.
In your outlined scenario of the transatlantic flights [Shannon-Dublin-Chicago], if a person books a flight from Shannon to Chicago with Aer Lingus, the rate of tax that Aer Lingus should apply is EUR 10, as the place where that flight ends is Chicago i.e. more than 300 km from Dublin Airport.
Točnije, selektivnost u toj Odluci proizašla bi iz činjenice da bi, iako se tradicionalni zračni prijevoznici, koji nude transferne i tranzitne letove, i oni koji nude samo izravne letove (kao što je Ryanair) za potrebe državne potpore nalaze u usporedivoj činjeničnoj i pravnoj situaciji, samo prvi ostvarili koristi od izuzeća putnika u transferu i tranzitu od primjene PZP-a.
The fact that there is a stopover en route does not change the position’ (emphasis added by Aer Lingus).
Ryanair tvrdi da je korisnike tog izuzeća jednostavno odrediti a priori.
Aer Lingus considers this interpretation as consistent with the definitions of transfer and transit passengers which refer to the passenger's ‘journey’ rather than the passenger's flight.
Nadalje, ne bi se moglo tvrditi da je izuzeće bilo dostupno svim zračnim prijevoznicima, bez diskriminacije.
According to Aer Lingus, it follows that a ‘journey’ can be non-stop or can include a stop-over of no more than six hours.
Prvo, zračnom prijevozniku gotovo je nemoguće prilagoditi svoj temeljni poslovni model od modela s izravnim letovima (engl. point-to-point) na zvjezdasti model koji se temelji na čvorištima (engl. hub-and-spoke).