natgillin/translations-raw huggingface dataset:
The comments received by the Commission relate to the property of the public authorities ‘by definition’, referred to in Article 220(1) of the CIR, namely ‘the State, the Communities, the Regions, the provinces, the metropolitan districts, the federations of municipalities, the municipalities, the public intermunicipal social action centres, the public religious establishments and the polders and water boards’, not to the property of the ports: neither the autonomous municipal port authorities nor the other types of Belgian ports referred to in recital (13) and footnote No 12 are concerned by this Article.
Regija će nadoknaditi Luci gubitak prihoda povezanih s tom mjerom. […] U tom smislu Luka primjenjuje popuste na koncesijske naknade za svoja zemljišta poduzetnicima koji najviše koriste vodne putove. […]”.
See Judgment of the Court of Justice of 24 July 2003, Altmark Trans, C-280/00, EU:C:2003:415.
Presuda Ustavnog suda br. 162/2015 od 19. studenoga 2015., t.
See Proposal for a Regulation of the European Parliament and of the Council establishing a framework on market access to port services and financial transparency of ports, COM(2013) 296 final (OJ C 327, 12.11.2013, p. 111) point 2.1.
A.2.2.
Also see Communication from the Commission on a European Ports PolicySEC(2007)1339 SEC(2007)1340, COM(2007) 616 final, point II.4.2.
Usp. t.
Judgment of the Court of Justice of 10 December 1969, Commission v France, Joined cases 6/69 and 11/69, EU:C:1969:68, paragraph 21; Judgment of the Court of Justice of 22 March 1977, Steinike & Weinlig, 78/76, EU:C:1977:52, paragraph 24; Judgment of the General Court of 30 April 1998, Vlaamse Gewest v Commission, T-214/95, ECLI:EU:T:1998:77, paragraph 54, and Judgment of the Court of Justice of 19 May 1999, Italy v Commission, C-6/97, EU:C:1999:251, paragraph 21.
220.
Article 25(3): ‘The Flemish Government and the port authorities shall develop initiatives with a view to achieving […] harmonious tariff structures in the Flemish seaports in order to guarantee a level playing field for Flemish seaports.’
Obavijesti od 19. srpnja 2016.
Article 25(4): ‘Where the tariffs […] are obviously contrary to the general interest or are contrary to fair competition between the port authorities, the regional ports commissioner shall present these decisions to the concertation commission. […].’
Lučke pristojbe za plovidbu unutarnjim plovnim putovima podliježu PDV-u.
See Communication from the Commission on the application of the European Union State aid rules to compensation granted for the provision of services of general economic interest (2012/C 8/02) (OJ C 8, 11.1.2012, p. 4).
Usp. članak 5. cjenika luke Antwerpen za plovidbu unutarnjim plovnim putevima (Tariff regulations for inland shipping, str. 11).
Also see Commission Decision 2012/21/EU of 20 December 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest (OJ L 7, 11.1.2012, p. 3).
Međutim, na temelju posebnog oslobođenja iz članka 139.
Likewise, ‘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.’ [23]
Usp.
First, it is necessary to identify the common or ‘normal’ tax regime (the ‘reference system’) applicable in the Member State concerned.
101. et seq.
Deleting it would not in any way alter the situation of the ports in relation to corporate tax.
Tumačenje prema kojem se člankom 180. stavkom 2. zakona CIR opća pravila tek primjenjuju na luke, smatrajući da to nisu „društva”, razmotreno je u nastavku.
on aid scheme SA.38398 (2016/C, ex 2015/E) implemented by France — Taxation of ports in France
o državnoj potpori br.
(notified under document C(2017) 5176)
SA.38398 (2016/C, ex 2015/E) koju provodi Francuska – Oporezivanje luka u Francuskoj
(Only the French text is authentic)
(priopćeno pod brojem dokumenta C(2017) 5176)
(Text with EEA relevance)
(Vjerodostojan je samo tekst na francuskom jeziku)
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
uzimajući u obzir Ugovor o funkcioniranju Europske unije, a posebno njegov članak 108. stavak 2. prvi podstavak,
Having called on interested parties to submit their comments pursuant to those articles [1] and having regard to their comments,
uzimajući u obzir Sporazum o Europskom gospodarskom prostoru, a posebno njegov članak 62. stavak 1. točku a),
On 3 July 2013, the Commission sent a questionnaire on the functioning and taxation of ports to all Member States to gain an overview of the state of play and clarify the situation of ports in the light of Union State aid rules.
POSTUPAK
By letter of 3 February 2014, the Commission requested additional information on the rules concerning the French corporate tax applicable to ports.
Francuska nadležna tijela dostavila su odgovor dopisom od 1. travnja 2014.
The French authorities responded by letter dated 1 April 2014.
Komisija je, u skladu s člankom 21.
By letter dated 9 July 2014, the Commission informed the French authorities, pursuant to Article 21 of Council Regulation (EU) 2015/1589 [2] (‘the Procedural Regulation’), of its preliminary assessment of the French rules on the taxation of ports.
Uredbe Vijeća (EU) 2015/1589 [2] (u daljnjem tekstu „postupovna uredba”), dopisom od 9. srpnja 2014. obavijestila francuska nadležna tijela o prethodnoj procjeni francuskih propisa o oporezivanju luka.
The French authorities presented their comments by letter of 7 November 2014.
Potonja su 15. siječnja 2015.
A meeting between the Commission and the French authorities was held on 12 December 2014.
Komisiji poslala dodatne primjedbe.
On 15 January 2015, the latter sent additional comments to the Commission.
Dopisom od 1. lipnja 2015. službe Komisije obavijestile su francuska nadležna tijela da za sada zadržavaju preliminarno stajalište navedeno u dopisu od 9. srpnja 2014.
By letter dated 1 June 2015, the Commission informed the French authorities that, at this stage, it maintained the preliminary point of view expressed in the letter of 9 July 2014.
Komisija je dopisom od 21. siječnja 2016. potvrdila svoje stajalište i francuskim nadležnim tijelima, u skladu s člankom 108. stavkom 1.
By letter dated 21 January 2016, the Commission confirmed its position and proposed to the French authorities, as ‘appropriate measures’ under Article 108(1) of the Treaty on the Functioning of the European Union (‘TFEU’) and Article 22 of the Procedural Regulation, the abolition of the corporate tax exemption in favour of the ports in respect of the income from their economic activities from the start of the 2017 tax year.
Ugovora o funkcioniranju Europske Unije (u daljnjem tekstu „UFEU”) i člankom 22. postupovne uredbe, kao odgovarajuću mjeru predložila ukidanje oslobođenja luka od plaćanja poreza na dobit za prihode ostvarene od svojih gospodarskih djelatnosti od početka porezne godine 2017.
The French authorities were requested to state their unconditional and unequivocal opinion on the Commission proposal within two months, in accordance with Article 23(1) of the Procedural Regulation.
Francuska nadležna tijela su se u roku od dva mjeseca trebala bezuvjetno i nedvosmisleno izjasniti o prijedlogu Komisije u skladu s člankom 23. stavkom 1. postupovne uredbe.
Since the reply of the French authorities did not constitute unconditional and unequivocal acceptance of the proposal for appropriate measures, the Commission decided, by letter dated 8 July 2016, to initiate the procedure provided for in Article 108(2) TFEU, pursuant to Article 23(2) of the Procedural Regulation.
Budući da francuska nadležna tijela nisu bezuvjetno i nedvosmisleno prihvatila predložene odgovarajuće mjere, Komisija je dopisom od 8. srpnja 2016. odlučila pokrenuti postupak utvrđen člankom 108. stavkom 2.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union [3].
UFEU-a primjenom članka 23. stavka 2. postupovne uredbe.
The Commission invited France to submit comments on the content of the decision.
Odluka Komisije o pokretanju postupka objavljena je u Službenom listu Europske unije [3].
It also invited interested parties to submit their comments on the measure at issue.
Komisija je pozvala Francusku da podnese primjedbe o sadržaju odluke.
France presented its comments to the Commission by letter dated 19 September 2016.
Pozvala i je zainteresirane strane da podnesu primjedbe na predmetnu mjeru.
The Commission forwarded those comments to France, which was given the opportunity to comment on them.
Komisiji podnijela primjedbe.
It received comments from France by letter of 3 November 2016.
Komisija je zaprimila primjedbe sljedećih zainteresiranih strana: velikih morskih luka u matičnoj Francuskoj (Le Havre, Rouen, Dunkerque) te prekomorskih luka (Guyane, Guadeloupe), industrijskih i gospodarskih komora (chambre de commerce et d'industrie, u daljnjem tekstu: „CCI”), upravitelja luka (CCI Brest, CCI Bayonne Pays Basque), stručnih udruženja ili predstavnika luka i pomorskog svijeta općenito (francuskog udruženja unutarnjih luka (Association française des ports intérieurs, u daljnjem tekstu „AFPI”), odbora za vezu za promoviranje vodnih putova/Provoideau, Unija luka Francuske (Union des ports de France, u daljnjem tekstu „UPF”), francuskog instituta za more (Institut français de la mer), teritorijalnih zajednica (departman Guadeloupe, regija Guadeloupe, regija Bretanja) te luke Rotterdam kao predstavnice pet javnih nizozemskih luka.
A meeting between the French authorities and the Commission was held on 16 November 2016.
Komisija je primjedbe dostavila Francuskoj te joj pružila mogućnost da ih komentira.
The GPMs, known as ‘autonomous ports’ until the reform of 2008 [4], are State public institutions.
GPM-ovi, zvani „nezavisne luke” do reforme iz 2008.
They handle more than 80 % of French maritime freight transport.
[4], javne su državne ustanove.
According to France, the GPMs carry out the following tasks: regulation and policing of maritime traffic in the port areas and the access to them, through harbourmasters, development and maintenance of port infrastructure, management and renovation of the port area, general promotion of the port, and development of the supply of port services and port hinterland rail and waterway connections.
U tim se lukama odvija više od 80 % francuskog pomorskog prometa robe.
They enjoy financial autonomy.
Prema tvrdnjama Francuske GPM-ovi obavljaju sljedeće zadaće: regulacija pomorskog prometa i njegovo upravljanje u lučkim zonama i pristupom istima preko lučkih kapetanija, uređivanje i održavanje lučke infrastrukture, upravljanje lučkim područjem i njegova obnova, opći razvoj luke, razvoj ponude lučkih usluga te kopnenih željezničkih i riječnih putova.
The State is responsible for the operation of the GPMs.
Luke su financijski nezavisne.
They are assigned a public accountant, and they are audited by government officials.
GPM-ovima upravlja država.
France states that, since the reform of 2008, which transferred handling activities to the private sector, the tasks of the GPMs have been redirected to security, safety and port police activities and to tasks relating to the renovation of the port area.
Luke imaju javnog računovođu te ih kontroliraju predstavnici države.
The ports are henceforth owners of the area they occupy.
Francuska navodi da su nakon reforme iz 2008., kojom su poslovi održavanja prebačeni u privatni sektor, zadaće GPM-ova preusmjerene na poslove lučkog osiguranja, sigurnosti, lučke policije te razvojne funkcije lučkog područja.
The autonomous inland ports, i.e. the autonomous port of Paris and the autonomous port of Strasbourg, are operated by State public institutions.
Luke su vlasnici lučkog područja.
The other inland ports are managed by concessionaires (CCIs in general).
Nezavisnim riječnim lukama, Port autonome de Pariz i Port autonome de Strasbourg, upravljaju javne državne ustanove.
The ports belonging to local and regional authorities, known as decentralised ports, are under the control of those authorities and their operation is generally assigned to CCIs or maritime chambers of commerce [5].
Ostalim riječnim lukama upravljaju koncesionari (uglavnom CCI).
According to France, these ports are generally small and of local significance.
Lukama koje pripadaju teritorijalnim zajednicama, tzv. decentraliziranim lukama, upravljaju zajednice te je njihovo upravljanje općenito povjereno CCI-jevima ili pomorskim gospodarskim komorama [5].
Corporate tax rules applicable to ports
Prema tvrdnjama Francuske to su uglavnom manje luke koje imaju probleme na lokalnoj razini.
Pursuant to Article 205, Article 206(1) and Article 1654 of the General Tax Code (Code général des impôts — ‘CGI’), legal persons governed by private or public law engaging in a business or transactions of a profit-making nature are subject to corporate tax.
Propisi o porezu na dobit primjenjivi na luke
Second, pursuant to Article 165 of Annex 4 to the CGI, public institutions of an industrial or commercial nature are subject to all direct taxes and equivalent taxes applicable to similar private undertakings.
Primjenom odredbi članka 205., članka 206. stavka 1. te članka 1654. francuskog općeg poreznog zakona (code général des impôts, u daljnjem tekstu „Opći porezni zakon”), pravne osobe privatnog prava ili javnog prava koje se bave upravljanjem ili nekom od djelatnosti koje ostvaruju profit plaćaju porez na dobit.
Article 167 of Annex 4 to the same Code specifies that these provisions apply in particular to ‘chambers of commerce and industry’ and to ‘autonomous ports’ (which became major seaports in 2008, with some exceptions, such as the autonomous inland ports of Paris and Strasbourg).
Nadalje, primjenom članka 165.
However, ministerial decisions of 11 August 1942 and 27 April 1943 [6] exempted from corporate tax ‘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 any undertakings to which they may have entrusted the operation of that equipment’.
Priloga 4.
This exemption concerns, in general, all ‘buildings and services necessary to operate ports or depending directly on that operation’.
Općem poreznom zakonu javne ustanove industrijske ili komercijalne naravi podliježu plaćanju svih izravnih poreza i povezanih davanja primjenjivih na slične privatne poduzetnike.
The tax documentation specifies that ‘the aforementioned decision [decision of 11 August 1942] should be applied liberally and the tax exemption should be maintained not only with regard to the services of an undeniably maritime nature, but also for the installations of the maritime chambers of commerce which, without strictly speaking being port installations, are nevertheless attached to the operation of a port without which they would have no reason to exist’ and that the ‘financial proceeds received by the autonomous ports and maritime chambers of commerce and industry from the investment of sums deriving from the operation of maritime industrial and commercial installations’ are also exempt from corporate tax.
Člankom 167.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Priloga 4. istom zakonu određuje se da se te odredbe posebno primjenjuju na „industrijske i gospodarske komore” te „nezavisne luke” (koje su 2008. postale velike morske luke, osim nekih luka poput nezavisnih riječnih luka Pariz i Strasbourg).
In its letter of 8 July 2016, the Commission pointed out that the French authorities had not accepted the timetable for the implementation of the appropriate measures indicated in its letter of 21 January 2016 and that, whilst stating at the outset that they did not contest the principle of the measures proposed by the Commission, they seemed to call into question the classification as State aid adopted by the Commission with regard to the small ports.
Međutim, ministarskim odlukama od 11. kolovoza 1942. i 27. travnja 1943.
The Commission considered that the appropriate measures that the Commission had proposed on 21 January 2016 had not been accepted by the French authorities unconditionally, unequivocally and in full.
[6] plaćanja poreza na dobit oslobođene su „nezavisne luke, pomorske gospodarske komore, industrijske i gospodarske komore koje upravljaju lučkim objektima, općine koncesionari javne opreme u državnom vlasništvu u morskim lukama te poduzeća koja ih mogu zamijeniti u upravljanju tom opremom”.
Since the Commission still considered that the corporate tax exemption in favour of ports, with respect to their economic activities, constituted an existing State aid scheme, and had doubts about the scheme's compatibility with the internal market, it decided to initiate the procedure provided for in Article 108(2) TFEU, pursuant to Article 23(2) of the Procedural Regulation.
Općenito se to izuzeće odnosi na sve „nekretnine i usluge potrebne za upravljanje lukama ili koje izravno ovise o tom upravljanju”.
OBSERVATIONS BY THE FRENCH AUTHORITIES AND INTERESTED PARTIES AFTER THE INITIATION OF THE FORMAL INVESTIGATION PROCEDURE
Poreznom dokumentacijom određuje se da „treba slobodno primjenjivati prethodno navedenu odluku [odluka od 11. kolovoza 1942.] te zadržati oslobođenje od poreza ne samo vezano uz usluge neosporne pomorske naravi nego i uz objekte pomorskih gospodarskih komora koji su, iako nisu pravi lučki objekti, povezani uz upravljanje lukom bez koje oni ne bi imali svrhu” te da su „financijski prihodi nezavisnih luka te industrijskih i gospodarskih komora ostvareni upravljanjem industrijskim i komercijalnim pomorskim objektima” jednako tako oslobođeni plaćanja poreza na dobit.
Undertakings/economic activities
RAZLOZI ZA POKRETANJE SLUŽBENOG ISTRAŽNOG POSTUPKA
Certain operators of French seaports and representatives of port managers, principally the GPM of Le Havre, the CCI of Brest and the UPF, consider that ports are not ‘undertakings’ within the meaning of Article 107(1) TFEU.
Komisija je u dopisu od 8. srpnja 2016. primijetila da francuska nadležna tijela nisu prihvatila raspored provođenja odgovarajućih mjera navedenih u dopisu od 21. siječnja 2016. te da su, navodeći u preambuli da ne dovode u pitanje mjere koje je predložila Komisija, dovela u pitanje kvalifikaciju državne potpore koju je odredila Komisija u pogledu malih luka.
The French authorities share this reasoning and add that the ports ‘are not undertakings like others’, but ‘operators at the service of other undertakings’ and that ‘the fact that the Treaty on the Functioning of the European Union has provided for an ad hoc article [Article 93] to deal with State aid in the transport sector, shows that the European legislator wished to take this particularity into account’.
Komisija smatra da francuska nadležna tijela nisu bezuvjetno, nedvosmisleno i u potpunosti prihvatila odgovarajuće mjere koje je Komisija predložila 21. siječnja 2016.
Activities of general interest or forming part of the essential functions of the State
Budući da smatra da oslobođenje luka od plaćanja poreza na dobit zbog njihovih gospodarskih djelatnosti ipak čini postojeću državnu potporu te da sumnja u spojivost potpore s unutarnjim tržištem, Komisija je odlučila pokrenuti postupak određen člankom 108. stavkom 2.
According to the CCI of Brest, ports provide a non-economic service of general interest (SGI), and only the public authorities can define the scope of activities of general interest.
UFEU-a primjenom članka 23. stavka 2. postupovne uredbe.
Article 107(1) TFEU does not apply where the State acts ‘exercising official authority’, which is the case for the ports, which perform executive activities delegated by law by the State.
PRIMJEDBE FRANCUSKIH NADLEŽNIH TIJELA I ZAINTERESIRANIH STRANA NAKON POKRETANJA SLUŽBENOG ISTRAŽNOG POSTUPKA
According to the CCI of Brest, the ministerial decisions of 11 August 1942 and 27 April 1943 apply Article 165 of the CGI's Annex 4, and recognise that the activities of the ports do not have a profit motive.
Poduzetnici/gospodarske djelatnosti
As ‘bodies governed by public law’ carrying out their activities ‘as public authorities’, the GPMs fulfil the conditions to benefit from the exemption from VAT provided for by Article 4(5) of the Sixth VAT Directive.
Francuska nadležna tijela slažu se s tim mišljenjem te dodaju da luke „nisu kao i drugi poduzetnici”, već su „dionici na usluzi drugim poduzećima” te da „činjenica da Ugovor o funkcioniranju Europske unije upravo zato sadržava jedan članak [članak 93.] o državnim potporama u prometu pokazuje da je europsko zakonodavstvo željelo uzeti u obzir upravo tu posebnost”.
Finally, the French authorities and several port managers consider that dredging operations, whether they are carried out within or outside the ports, are non-economic, and that the Commission accepted this in a Decision of 20 October 2004 in Case N 520/200[3] [7] [8] (‘the Decision of 20 October 2004’).
Djelatnosti od općeg interesa ili koje proizlaze iz temeljnih državnih funkcija
They explain that this activity enables all the terminals to be served and is necessary to ensure access, in total safety, to the channels and water areas of the port, for all operators needing it, and in this way permits free movement for all shipping.
Prema tvrdnjama CCI-ja Brest luke obavljaju negospodarsku djelatnost od općeg interesa, a javno nadležno tijelo jedino je nadležno u određivanju parametara djelatnosti od općeg gospodarskog interesa.
The dredging benefits all operators in the area served without distinction, and therefore the maritime community as a whole.
Članak 107. stavak 1.
Activities which are not economic
UFEU-a ne primjenjuje se kada država ima funkciju „nadležnog tijela” što je slučaj kod luka koje djelatnosti obavljaju prema zakonskim nalozima države.
The GPM of Le Havre states that the structure of the port charges is determined at national level and that the Court of Justice, in Case C-343/95, attaches importance to the fact that tariffs are approved by a public authority.
Prema tvrdnjama CCI-a Brest ministarske odluke od 11. kolovoza 1942. i 27. travnja 1943. primjenjuju članak 165.
It considers that all the tasks assigned to GPMs by Article L. 5312-2 of the Transport Code (Code des Transports) are of a non-economic nature according to the decision-making practice of the Commission, and especially the Decision of 20 October 2004 and the decisions referred to in point 17(a) and (f) of the Commission Notice of 19 July 2016 on the notion of State aid [9] (‘the Notice of 19 July 2016’).
Priloga 4.
The GPM considers that the only activity which might previously have been considered an economic activity was the operation of public equipment, but that since the reform of 2008 GPMs can do this only on an exceptional basis.
Općem poreznom zakonu te djelatnosti luke smatraju djelatnostima koje ostvaruju profit.
The GPM of Le Havre and the CCI of Brest consider that any residual economic activity of the ports should in any case be classified as ancillary, so that such an activity should not be regarded as economic in accordance with points 18 and 207 of the Notice of 19 July 2016.
UPF te GPM Havre dodaju da su neke francuske luke objekti od vitalne važnosti „čija bi nedostupnost mogla dovesti do znatnog smanjenja ratnog ili gospodarskog potencijala, sigurnosti ili sposobnosti preživljavanja nacije” u smislu članka L. 1332-1 francuskog zakona o obrani jer se radi o objektima namijenjenima obavljanju djelatnosti u okviru osnovnih državnih funkcija.
The AFPI argues that, for ports, ensuring a return on investment, a decisive objective in the investment choices of a traditional undertaking, takes second place after the general interest.
Spominjući predmet C-276/97, GPM Havre naglašava da su velike morske luke tijela javnog prava koja svoje djelatnosti obavljaju u okviru sustava koji im je svojstven po osnutku, kontroli, upravljanju i prihodu.