natgillin/translations-raw huggingface dataset:
Article 180(2) of the CIR, which, according to the Belgian authorities, merely draws the consequences from the general rules set out in Articles 1 and 2, would therefore not constitute a derogation to the reference system and would even form an integral part of it.
U pogledu te treće faze dužnost je države članice pokazati da drugačiji porezni tretman izravno proizlazi iz osnovnih ili vodećih načela njezina poreznog sustava [70].
In so far as ports are not ‘companies’, the rules relating to the tax on legal persons could also be considered to be a narrower reference system.
Belgijska nadležna tijela tijekom postupka uspješno su obranila dvije tvrdnje.
This interpretation is therefore based essentially on the assumption that the nature of the activities carried out by the ports would necessarily preclude the possibility of their classification as ‘companies’ for the purposes of the taxation of income (of resident legal persons), whereas they constitute ‘undertakings’ within the meaning of Article 107 TFEU, as established above.
U odgovorima na upitnik koji su 3. srpnja 2013. poslale službe Komisije belgijska nadležna tijela prvo su navela da je članak 180. stavak 2. zakona CIR pravna osnova za oslobođenje luka od poreza na dobit.
Neither the observations made by Belgium, nor those of the third parties, provide any convincing evidence to validate this assumption.
Međutim, u primjedbama od 19. prosinca 2016. navele su i da luke ne podliježu porezu na dobit na temelju jednostavne primjene općih pravila zakona CIR iz članaka 1. i 2. zakona CIR, odnosno jer luke nisu „društva” u smislu članka 2. zakona CIR.
The Commission considers, on the contrary, that the ports are in principle ‘companies’ for the purposes of taxation of income as regards the bulk of their activities and that they carry out economic activities of a nature to classify them as ‘undertakings’ within the meaning of Article 107 TFEU.
Pojam državne potpore objektivan je pojam i samo učinci mjere moraju biti uzeti u obzir.
The official comments on the CIR state that legal persons who are ‘unconditionally’ excluded from corporate tax (notably the ports pursuant to Article 180(2) of the CIR) should ‘in principle be regarded as taxpayers subject to corporate tax’ [71].
Belgijska nadležna tijela u primjedbama od 19. prosinca 2016. tvrde da članak 180. stavak 2. zakona CIR nema pravni doseg, nego je u potpunosti deklarativan.
Also in view of their legal form (and the characteristics generally associated with this legal form), the majority of the ports listed in Article 180(2) of the CIR – which are public limited companies (SA), private limited companies (SPRL) or autonomous municipal authorities – should also be subject in principle to corporate tax [72].
Njegovo brisanje ne bi izmijenilo situaciju luka u pogledu poreza na dobit.
Second, the Flemish Port Decree of 2 March 1999 itself contains indications concerning the industrial [73] and/or commercial nature [74] of the port activities and therefore their classification as ‘company’ within the meaning of Article 2 of the CIR, the consequence of which should be that they are subject to corporate tax.
Prema tvrdnjama belgijskih nadležnih tijela luke bi bile oslobođene od plaćanja poreza na dobit na temelju članaka 1. i 2. zakona CIR i općih kriterija belgijskog poreznog sustava.
Likewise, the Belgian Government itself argued, before the Belgian Constitutional Court, that the ports, among other companies and legal persons referred to in Articles 180 and 220(2) of the CIR, are ‘in fact legal persons who engage in a business or transactions of a profit-making nature within the meaning of Article 2 of the CIR’ [75].
Belgijska nadležna tijela tvrde da luke nisu „društva” u smislu članaka 1. i 2. zakona CIR.
Before the Lower House of the Belgian Parliament, the Deputy Prime Minister and Minister for Finance and Foreign Trade also stated that the Belgian ports were public undertakings which, in the absence of the unconditional exemption provided for in Article 180 of the CIR, would be subject to corporate tax pursuant to Articles 1, 2 and 179 of the CIR [76].
Prema tim tvrdnjama referentni sustav čine članci 1. i 2. zakona CIR, kojima je predviđeno da „društva” podliježu porezu na dobit, dok rezidentne pravne osobe koje nisu društva podliježu porezu za pravne osobe.
Finally, the ports are not subject to the tax on legal persons naturally and directly, but only because they are specifically exempted from corporate tax by Article 180(2) of the CIR, according to the actual wording of Article 220(2) of the CIR, which contradicts the Belgian authorities' interpretation that the ports do not pay corporate tax because they are naturally subject to the tax on legal persons, as resident legal persons other than ‘companies’.
Kako tvrde belgijska nadležna tijela, s obzirom na to da luke nisu „društva”, nužno podliježu porezu za javne osobe.
Therefore, the Commission does not concur with the position that, even if Article 180(2) were deleted, the ports would not be subject to corporate tax under the general criteria provided for in Articles 1 and 2 of the CIR.
Prema tome, članak 180. stavak 2. zakona CIR koji, kako tvrde belgijska nadležna tijela, tek povlači posljedice općih pravila iz članaka 1. i 2., ne čini odstupanje od referentnog sustava, već je njegov sastavni dio.
In the light of the references cited in the previous recital, the Commission considers, on the contrary, that, pursuant to the general rules of Belgian national law, the ports, which are ‘companies’ within the meaning of Article 2 of the CIR, should be subject to corporate tax, in the absence of formal and unconditional exemption from this tax under Article 180(2) of the CIR.
Budući da luke nisu „društva”, pravila o porezu za pravne osobe jednako se tako mogu smatrati ograničenijim referentnim sustavom.
For the same reasons, the Commission disputes that the rules relating to the tax on legal persons constitute the reference system for the taxation of the ports.
Prema tome, to tumačenje u biti počiva na pretpostavci da narav djelatnosti koje obavljaju luke nužno isključuje mogućnost da se smatraju „društvima” za potrebe poreza na dobit (rezidentnih pravnih osoba), iako jesu „poduzetnici” u smislu članka 107.
In their comments, the Belgian authorities and certain interested parties maintain that the exemption from corporate tax for the ports is inferred, quite apart from the general rules of the CIR (Articles 1 and 2), from other general rules of national law (a general principle of law, a rule derived from case-law according to which public services, tasks and goods are not taxed unless explicitly provided for by law, or even by the Belgian Constitution itself).
UFEU-a, kako je prethodno utvrđeno.
In the light of the references cited above, the Commission considers that the normal application of the general rules of Belgian law would result in the ports being subject to corporate tax with respect to the income from their economic activities.
Ni primjedbe Belgije ni primjedbe trećih strana ne sadržavaju element kojim se dokazuje utemeljenost te pretpostavke.
Incidentally, even if, contrary to what the Commission has just shown, the national rules in question – or their interpretation by the administration – were such as to result in the non-payment of corporate tax by Belgian ports, these rules would introduce discrimination between ‘undertakings’ engaging in economic activities within the meaning of Article 107 TFEU (see section 5.1.1. above).
Protivno navedenome, Komisija smatra da su luke u načelu „društva” za potrebe oporezivanja svojih prihoda zbog svojih djelatnosti i činjenice da obavljaju gospodarske djelatnosti zbog kojih se mogu smatrati „poduzetnicima” u smislu članka 107.
Just as in the case of Article 180(2), in the analysis set out below by the Commission, these rules, or the Belgian income tax regime as a whole, would therefore be the source of advantages granted to certain ‘undertakings’, namely the ports, despite the fact that these undertakings, with regard to the profits generated from ‘economic activities’, are in a comparable situation to other undertakings subject to corporate tax (resident legal persons) from the point of view of the objective of taxation of the income of resident legal persons – which is to tax profits.
UFEU-a.
The Commission considers that the ports do not conform to ‘particular operating principles which clearly distinguish them from other economic operators’ subject to corporate tax [77].
Povrh toga, kvalifikacija društava nije dovedena u pitanje niti jednom odredbom nacionalnog prava.
In particular, the fact that the ports do not seek a profit [78] is not sufficient to consider that they are in a different situation from that of other operators subject to corporate tax.
Komisija primjećuje da je pretpostavka na kojoj počiva argument belgijskih nadležnih tijela protivna službenom komentaru zakona CIR, ostalim internim tekstovima te službenim stajalištima belgijske vlade.
In this scenario, the Belgian system would itself be selective [79].
Prema tome, službeni komentar zakona CIR ukazuje na to da se pravne osobe koje su „bezuvjetno” isključene iz poreza na dobit (među ostalim luke na temelju članka 180. stavka 2.) „u načelu moraju smatrati poreznim obveznicima koji podliježu porezu na dobit” [71].
Therefore, even if Articles 1 and 2 of the CIR constituted the legal basis for non-payment of corporate tax by the Belgian ports, this non-payment would be a measure which is prima facie selective with respect to the economic activities of the ports.
Jednako tako, s obzirom na njihov pravni oblik (i općenito značajke povezane s tim pravnim oblikom), većina luka navedenih u članku 180. stavku 2. zakona CIR, koje su društva SA, SPRL ili samostalne općinske kapetanije, jednako tako u načelu moraju podlijegati porezu na dobit [72].
Assessment of selectivity if Article 180(2) of the CIR constitutes the legal basis for non-payment of corporate tax by the Belgian ports
Nadalje, flamanska uredba o lukama od 2. ožujka 1999. sadržava navode koji ukazuju na industrijsku [73] i/ili komercijalnu [74] narav lučkih djelatnosti, a time i na njihovo svrstavanje u kategoriju „društava” u smislu članka 2. zakona CIR, što mora dovesti do njihova oporezivanja porezom na dobit.
As results from the arguments developed above, the Commission considers that Article 180(2) of the CIR is the only legal basis for non-payment of corporate tax by the Belgian ports and that, in the absence of this provision, the ports would pay corporate tax like any other company or undertaking deriving taxable income from an economic activity.
Jednako tako, sama je belgijska vlada pred belgijskim Ustavnim sudom ocijenila da su luke, među ostalim društvima i pravnim osobama iz članka 180. i članka 220. stavka 2. zakona CIR, „zapravo pravne osobe koje obavljaju djelatnosti upravljanja ili poslovanja u smislu članka 2. zakona CIR” [75].
Reference system and derogation from the reference system
Potpredsjednik vlade i ministar financija i vanjske trgovine pred belgijskim je Zastupničkim domom izjavio i da su belgijske luke javni poduzetnici koji bi, u slučaju nepostojanja bezuvjetnog oslobođenja iz članka 180. zakona CIR, podlijegali porezu na dobit u skladu s člancima 1.
The Commission considers that the reference system in the case at issue is constituted by the general tax rules arising from Articles 1 and 2 of the CIR.
2. i 179. zakona CIR [76].
Article 1 of the CIR establishes a dual system for the taxation of income for legal persons resident in Belgium: it subjects ‘companies’ to corporate tax and ‘legal persons other than companies’ to the tax on legal persons.
Konačno, luke ne podliježu porezu za pravne osobe prirodno i izravno, nego samo ako su posebno oslobođene poreza na dobit na temelju članka 180. stavka 2. zakona CIR, prema samom tekstu članka 220. stavka 2. zakona CIR, što je protivno tumačenju belgijskih nadležnih tijela, koja tvrde da luke ne plaćaju porez na dobit jer prirodno podliježu porezu za pravne osobe kao rezidentne pravne osobe koje nisu „društva”.
Article 2 of the CIR comprises the criteria for the definition of ‘companies’ and therefore the determination of the legal persons to be subject to corporate tax and by elimination those whose income will be subject to the tax on legal persons.
Prema tome, Komisija ne dijeli mišljenje prema kojem luke čak i u slučaju brisanja članka 180. stavka 2. ne bi podlijegale porezu na dobit na temelju općih kriterija iz članaka 1. i 2. zakona CIR.
Article 179 confirms that taxpayers subject to corporate tax are resident companies.
Belgijska nadležna tijela i određene zainteresirane strane u primjedbama tvrde da oslobođenje luka od poreza na dobit osim iz općih pravila zakona CIR (članaka 1. i 2.) proizlazi iz ostalih općih pravila unutarnjeg prava (općeg načela prava, pravila sudske prakse prema kojem se javne usluge, zadaće i dobra ne oporezuju ako to nije izričito predviđeno zakonom, odnosno samim belgijskim Ustavom).
Article 180(2) of the CIR constitutes a derogation from these general tax rules in so far as it exempts the ports from corporate tax unconditionally, without applying the general criteria for allocation between corporate tax and tax on legal persons defined in Articles 1 and 2, in other words without taking into account the status of ‘companies’ (or otherwise) of these ports [80].
U pogledu prethodno navedenih elemenata Komisija smatra da bi uobičajena primjena općih pravila belgijskog prava dovela do oporezivanja luka porezom na dobit zbog dobiti od njihovih gospodarskih djelatnosti.
In so far as, for the reasons set out in recital (86), the ports are ‘companies’ within the meaning of Article 1 of the CIR, the reference system for the taxation of the income of the ports can also be defined more narrowly as all the rules relating to corporate tax, namely Articles 1 and 179 of the CIR, which provide that resident ‘companies’ are subject to corporate tax which is defined as a ‘tax on the total income’.
Povrh toga, čak i kad bi, protivno onome što je Komisija upravo dokazala, predmetna nacionalna pravila ili način na koji ih tumači administracija mogao dovesti do neplaćanja poreza na dobit od strane belgijskih luka, ta bi pravila dovela do diskriminacije između „poduzetnika” koji obavljaju gospodarske djelatnosti u smislu članka 107.
In terms of this reference system, Article 180(2) of the CIR explicitly constitutes a derogation (it is its raison d'être), since it removes the ports from the scope of Article 179 and corporate tax, even though the ports are then subject to the tax on legal persons by virtue of Article 220(2) of the CIR.
UFEU-a (vidjeti odjeljak 5.1.1. ove odluke).
In the absence of the explicit, specific exemption provided for in Article 180(2) of the CIR, Belgian ports – like other resident companies – would in fact be automatically subject to corporate tax.
Na isti način kao i članak 180. stavak 2. zakona CIR u analizi Komisije prikazanoj u nastavku, ta pravila, odnosno belgijski sustav oporezivanja dobiti u cijelosti, izvor su prednosti dodijeljenih određenim „poduzetnicima”, odnosno lukama, iako se ti poduzetnici u pogledu prihoda koji nastaju „gospodarskim djelatnostima” nalaze u situaciji koja je usporediva sa situacijom ostalih poduzetnika (rezidentnih pravnih osoba) koji podliježu porezu na dobit u pogledu svrhe poreza na dobit rezidentnih pravnih osoba, a to je oporezivanje dobiti.
Derogation from the reference system introducing differentiation between economic operators in a comparable legal or factual situation in terms of the objective pursued by the reference tax system
Komisija smatra da luke ne poštuju „posebna načela rada zbog kojih se znatno razlikuju od ostalih gospodarskih subjekata” koji podliježu porezu na dobit [77].
It results from the above that Article 180(2) of the CIR derogates from the general rules of the taxation of income of ‘companies’ (both by reference to the general rules under Articles 1 and 2 of the CIR and by reference to the less general rules under Article 179 of the CIR) and introduces differentiations between economic operators in a comparable legal or factual situation in terms of the objective pursued by the reference tax system.
Konkretnije, činjenica da luke nemaju svrhu ostvarivanja dobiti [78] nije dostatna kako bi se smatralo da se nalaze u različitoj situaciji od ostalih gospodarskih subjekata koji podliježu porezu na dobit.
In fact, whichever reference system is adopted (corporate tax or taxation of the income of resident legal persons in general), the objective of income tax is to tax income, an objective in relation to which all undertakings are in the same factual and legal situation as regards the profits from their economic activities.
Prema toj pretpostavci sam belgijski sustav bio bi selektivan [79].
The fact that the ports do not pursue a profit motive or that they concentrate less on a short-term return on investment does not in any way alter this assessment.
Prema tome, čak i kad bi članci 1. i 2. zakona CIR bili pravni temelj za neplaćanje poreza na dobit od strane belgijskih luka, to bi neplaćanje predstavljalo mjeru koja je prima facie selektivna u pogledu gospodarskih djelatnosti luka.
It has been established that a tax exemption in favour of non-profit undertakings which engage in economic activities is in general regarded as selective, even if it is granted in the light of the national legislator's objective of favouring entities regarded as socially deserving [81].
Ocjena selektivnosti ako članak 180. stavak 2. zakona CIR čini pravni temelj za oslobođenje belgijskih luka od plaćanja poreza na dobit
The fact that the Belgian ports are owned and controlled by public authorities or – aside from economic activities – that they engage in non-economic activities, such as public authority tasks, does not imply that they are in a different legal and factual situation with respect to the application of corporate tax to the revenue generated by their economic activities.
Kako proizlazi iz prethodno navedenih razmatranja, Komisija smatra da je članak 180. stavak 2. zakona CIR jedini pravni temelj za neplaćanje poreza na dobit od strane belgijskih luka te da bi u slučaju nepostojanja takve odredbe luke plaćale porez na dobit kao i sva ostala društva ili poduzetnici koji ostvaruju oporezivi prihod od obavljanja gospodarske djelatnosti.
The measure at issue is therefore prima facie selective regarding the economic activities of the ports.
Referentni sustav i odstupanje od referentnog sustava
Justification by the nature or general scheme of the system
Komisija smatra da u tom slučaju referentni sustav čine opća porezna pravila koja proizlaze iz članaka 1. i 2. zakona CIR.
As indicated above, it is for the Member State to demonstrate that the derogation is justified by the nature or general scheme of the reference tax system.
Člankom 1. zakona CIR za pravne osobe koje su rezidenti Belgije utvrđen je dvojni sustav oporezivanja dohodaka: prema tom sustavu „društva” podliježu porezu na dobit, a „pravne osobe” osim društava podliježu porezu za pravne osobe.
In the final step of the three-step analysis, only the characteristics inherent in the reference tax system can justify differentiated treatment.
Članak 2. zakona CIR obuhvaća kriterije koji omogućuju definiranje „društava”, a time i utvrđivanje pravnih osoba koje podliježu porezu na dobit te, sustavom eliminacije, pravnih osoba koje podliježu porezu za pravne osobe.
Conformity of a measure with national law cannot, as such, constitute justification by the scheme of the system unless it is shown that this justification results from characteristics inherent in the reference tax system [82].
Člankom 179. potvrđeno je da su porezni obveznici koji podliježu porezu na dobit rezidentna društva.
In this respect, Decision No 151/2016 of the Belgian Constitutional Court of 1 December 2016 in any case does not have the scope which the Belgian authorities try to assign to it.
Članak 180. stavak 2. zakona CIR čini odstupanje od tih općih poreznih pravila.
In fact, this decision does not concern the exemption from corporate tax in favour of the ports in relation to State aid, but the liability to corporate tax of intermunicipal associations, cooperation structures and project associations, in relation to the principles of equality and non-discrimination, which means that the absence of discrimination in national law does not prejudge the absence of selectivity within the meaning of Article 107(1) TFEU.
Njime su luke bezuvjetno oslobođene plaćanja poreza na dobit, bez primjene općih pravila podjele između poreza na dobit i poreza za pravne osobe definiranih člancima 1. i 2., odnosno ne uzimajući u obzir jesu li te luke „društva” (ili ne) [80].
Likewise, since the decisive criterion for liability to corporate tax or to the tax on legal persons is the pursuit of a ‘business’ or ‘transactions of a profit-making nature’ by the entity concerned (Article 2 of the CIR), the arguments to the effect that the ports are exempt from corporate tax because they do not distribute their profit but reinvest it, that they pursue an objective beyond their individual interest, that they do not have the statutory objective of the pursuit of profit, that they are public authorities and that they carry out tasks in the general interest are not sufficient to justify more favourable tax treatment than that of other resident companies in relation to the guiding principles of the tax system.
Budući da luke, zbog razloga navedenih u uvodnoj izjavi 86., jesu „društva” u smislu članka 1. zakona CIR, referentni sustav za oporezivanje luka može se definirati i na ograničeniji način, kao skup pravila o porezu na dobit, odnosno članci 1. i 179. zakona CIR kojima je predviđeno da rezidentna „društva” podliježu porezu na dobit, koji je definiran kao „porez na ukupnu dobit”.
Other undertakings also reinvest their profit, pursueobjectives or generate effects on the economy beyond their individual interest [83] without being exempted from corporate tax on those accounts.
U pogledu tog referentnog sustava članak 180. stavak 2. zakona CIR izričito čini odstupanje (to je njegova svrha) jer su njime luke izuzete iz područja primjene članka 179. i poreza na dobit, čak i ako podliježu porezu za pravne osobe na temelju članka 220. stavka 2. zakona CIR.
Likewise, entities which are not public authorities (such as not-for-profit associations) may be subject to the tax on legal persons provided that they respect the general criterion laid down in Article 2 of the CIR, which means that the fact of belonging to the public sphere is not relevant either in relation to the national rules.
U nedostatku izričitog i posebnog oslobođenja iz članka 180. stavka 2. zakona CIR, belgijske luke, kao i ostala rezidentna društva, zapravo punopravno podliježu porezu na dobit.
Hence, these associations, in spite of their non-profit-oriented statutory objective, may be subject to corporate tax pursuant to the general criteria provided for in Articles 1 and 2 of the CIR if they engage in a ‘business’ or carry out ‘transactions of a profit-making nature’.
Odstupanje od referentnog sustava kojim se uvodi razlika između gospodarskih subjekata koji se u pogledu cilja koji se nastoji ostvariti referentnim poreznim sustavom nalaze u činjenično i pravno usporedivoj situaciji
The alleged fact that the resources of the ports do not always cover their costs cannot constitute a justification for exemption from corporate tax since, in this situation of absence of profit, no tax is due under the normal system for the taxation of income, and since a loss can be carried forward and charged against any future profits generated by economic activities, exemption is superfluous and has a consequence only where the ports make a taxable profit.
Iz prethodno navedenoga proizlazi da članak 180. stavak 2. zakona CIR odstupa od općih pravila o oporezivanju dobiti „društava” (upućivanjem na opća pravila članaka 1. i 2. zakona CIR, kao i upućivanjem na manje opća pravila članka 179. zakona CIR) te se njime uvode razlike između gospodarskih subjekata koji se u pogledu cilja koji se nastoji ostvariti referentnim poreznim sustavom nalaze u činjenično i pravno usporedivoj situaciji.