natgillin/translations-raw huggingface dataset:
(309) Moreover, the Spanish authorities have not advanced any arguments, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, showing that the IBI and IAE tax exemptions granted to Correos could fall under any of the exemptions listed in paragraphs (2) or (3) of Article 107of the Treaty.
Komisija potvrđuje prethodni zaključak donesen u Odluci o pokretanju postupka iz 2016. da djelomično oslobođenje od plaćanja poreza na gospodarske djelatnosti odobreno društvu Correos čini selektivnu prednost koja se ne može opravdati prirodom i logikom poreznog sustava poreza na gospodarske djelatnosti.
The Spanish authorities have also provided no justification, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, according to which the IBI and IAE exemptions (which apply in any case not only to SGEI but also purely commercial activities) could be compatible under Article 106(2).
Kako je objašnjeno u uvodnoj izjavi 204., bilo kakvom mjerom u korist društva Correos moglo bi se utjecati na tržišno natjecanje i trgovinu među državama članicama.
Considering the above, the Commission considers that the IBI and IAE tax exemptions constitute incompatible State aid and the corresponding amounts should be recovered.
Na temelju prethodno navedenih razmatranja, Komisija potvrđuje svoju prethodnu procjenu da oslobođenja od plaćanja poreza na nekretnine i poreza na gospodarske djelatnosti odobrena društvu Correos ispunjavaju kumulativne kriterije o državnim potporama i stoga čine državnu potporu u smislu članka 107. stavka 1.
Correos argues in this respect that even if the Commission were to find the IBI tax exemptions incompatible, these could not be recovered because of the res judicata principle which would entail, according to Correos that the judgment of the Spanish Supreme Court could no longer be put in question (see recital 69).
Ugovora.
The Commission does not share the views of Correos on this point.
Stoga se oslobođenje od plaćanja poreza na gospodarske djelatnosti ne može smatrati postojećom potporom.
First the Spanish Supreme Court has not ruled on the existence or non-existence of aid in the IBI exemptions granted by the local Courts (see recitals 40 and 41).
Može se napomenuti da španjolska nadležna tijela i/ili Correos tvrde da je oslobođenje od plaćanja poreza na gospodarske djelatnosti postojeća potpora jer bi proizlazilo od takozvane kvote dozvola koja je bila modalitet poreza na djelatnosti i tržišne i industrijske koristi donesenog Dekretom 3313/1966 od 29. prosinca 1966. (vidjeti uvodne izjave 71. i 103.).
The only conclusion of the Supreme Court was that the IBI exemptions were not justified.
Društvo Correos bilo je upravno tijelo do 1990. (vidjeti uvodnu izjavu 22.) pa stoga a priori nikada nije moralo plaćati porez na djelatnosti i tržišne i industrijske koristi iz 1996., a poreznim sustavom poreza na gospodarske djelatnosti društvo Correos jasno je razvrstano u posebnu oporezivu kategoriju i u okviru te kategorije uživalo je smanjenje plativog iznosa od 50 %.
As explained by the Spanish authorities, the Court also did not have the powers to order recovery.
Komisija stoga ostaje pri stajalištu da oslobođenje od plaćanja poreza na gospodarske djelatnosti ne čini postojeću potporu.
The res judicata can therefore not be evoked in this context given that there is actually no judgment concluding that Correos should not repay the corresponding amounts.
Komisija napominje da oslobođenja od plaćanja poreza na nekretnine i poreza na gospodarske djelatnosti nisu prijavljena u skladu s člankom 108. stavka 3.
Second, the assessment of the compatibility of aid is an exclusive competence of the Commission and to the extent that there is State aid, the national Courts could not pronounce themselves on compatibility and recovery.
Ugovora.
The recovery amount for the IBI exemption in nominal terms corresponds to the sum of the exemptions granted to Correos by local Courts between 2008 and 2013 and is equal to EUR 752840,50.
Stoga oslobođenja od plaćanja poreza odobrena društvu Correos čine nezakonitu potporu u smislu članka 1. točke (f) Uredbe 2015/1589.
The actual amount to be recovered will include interests from the date on which each tax refund was paid to Correos until their actual recovery.
Državna potpora smatra se spojivom s unutarnjim tržištem ako se može razvrstati u jednu od kategorija iz članka 107. stavka 2.
The recovery amount for the IAE partial exemption in nominal terms corresponds to the total amount of IAE reduction granted to Correos from 2004 to 2017: EUR 113591,24.
Ugovora i može se smatrati spojivom s unutarnjim tržištem ako Komisija zaključi da pripada u jednu od kategorija iz članka 107. stavka 3.
The actual amount to be recovered will include interests from the date on which the reduced IAE taxes were paid by Correos until their actual recovery.
Ugovora.
THE THREE CAPITAL INCREASES GRANTED RESPECTIVELY IN 2004, 2005 AND 2006
Međutim, država članica koja je dodijelila potporu snosi teret dokazivanja da je državna potpora koju je dodijelila spojiva s unutarnjim tržištem u skladu s člankom 107. stavcima 2. ili 3.
The Spanish authorities have argued that the three capital increases granted to Correos in 2004 (EUR 16 million), 2005 (EUR 16 million) and 2006 (EUR 16 million) complied with the MEIP and therefore did not constitute State aid.
Ugovora.
According to the Spanish authorities, those capital increases were part of Correos' strategic business plan for the period 2001-2006 in order to compensate for the slowing down of the postal market.
Španjolska nadležna tijela nisu prije donošenja Odluke o pokretanju postupka iz 2016. ili tijekom službenog istražnog postupka dostavila ni obrazloženje zašto bi oslobođenja od poreza na nekretnine ili poreza na gospodarske djelatnosti (koja se primjenjuju u svakom slučaju ne samo na usluge od općeg gospodarskog interesa, već i na čisto gospodarske djelatnosti) mogla biti spojiva u skladu s člankom 106. stavkom 2.
This included investments in Correos' infrastructure, organization structure and automation process.
S obzirom na navedeno, Komisija smatra da oslobođenja od plaćanja poreza na nekretnine i poreza na gospodarske djelatnosti čine nespojivu državnu potporu i da bi trebalo osigurati povrat odgovarajućih iznosa.
Following the doubts expressed by the Commission in the 2016 Opening Decision, the Spanish authorities have provided the Commission with additional arguments in favour of MEIP compliance (see section 4.1.3), namely:
Društvo Correos tvrdi u tom pogledu da čak i ako Komisija zaključi da su oslobođenja od plaćanja poreza na nekretnine nespojiva, nije moguće ostvariti njihov povrat zbog načela res judicata koje bi prema Correosu značilo da se presuda španjolskog vrhovnog suda više ne može dovesti u pitanje (vidjeti uvodnu izjavu 69.).
the prospects of Correos were good at the moment of the investment based on ex-ante multiannual plans.
Komisija se ne slaže s mišljenjem društva Correos o tome.
In particular, the 2004-2006 multiannual plans foresaw an improvement in the profitability of Correos against profit stability in the event of no investment activity.
Prvo, španjolski vrhovni sud nije odlučio o postojanju ili nepostojanju potpore u oslobođenjima od plaćanja poreza na nekretnine koja su odobrili lokalni sudovi (vidjeti uvodne izjave 40. i 41.).
In that sense the capital increases were a key element in achieving the ex-ante forecasted profitability of the company.
Jedini zaključak vrhovnog suda bio je da oslobođenja od plaćanja poreza na nekretnine nisu bila opravdana.
the modernisation of the company was a coherent business decision that any shareholder would have upheld, specifically for 2004-2006 the investment activity was higher than the average of 1994-2004, therefore the capital increases were part of the response to the need for additional funding.
Kako su objasnila španjolska nadležna tijela, ni Sud nije imao ovlasti naložiti povrat.
the company made profits following the investments (even excluding the USO compensation received by Correos),
Stoga se u ovom kontekstu ne može pozivati na res judicata budući da ne postoji presuda u kojoj je zaključeno da društvo Correos ne bi trebalo vratiti odgovarajuće iznose.
an ex-post independent study (from Ernst-Young) based on ex-ante data concluded that the expected return of the Spanish State's investment in Correos was greater than its cost of capital at the time of the investment.
Drugo, procjena spojivosti potpore u isključivoj je nadležnosti Komisije i ako postoji državna potpora, nacionalni sudovi nisu se mogli izjasniti o spojivosti i povratu.
The decisions of the State were based on multi-annual plans which clearly foresaw an improvement of profitability of Correos and that this was further confirmed by the facts.
Stvarni iznosi koje treba vratiti uključivat će kamate od datuma kada je društvu Correos isplaćen svaki povrat poreza do njihova stvarnog povrata.
The Commission takes the view that the 2004-2006 capital injections can be regarded as complying with the MEIP and therefore does not constitute State aid within the meaning of Article 107(1) of the Treaty.
Stvarni iznos za povrat uključivat će kamate od datuma kada je društvo Correos platilo smanjeni iznos poreza na gospodarske djelatnosti do njihova stvarnog povrata.
THE COMPENSATIONS GRANTED TO CORREOS FOR THE ORGANISATION OF ELECTIONS
TRI POVEĆANJA KAPITALA ODOBRENA 2004., 2005.
The compensation is paid directly from the State General Budget and is imputable to the State and granted through State resources.
I 2006.
It follows from the case-law that Article 107 of the Treaty does not apply where the State acts ‘by exercising public power’ or where public entities act ‘in their capacity as public authorities’.
Španjolska tijela tvrdila su da su tri povećanja kapitala odobrena društvu Correos 2004.
An entity may be deemed to act by exercising public powers where the activity in question is a task that forms part of the essential functions of the State or is connected with those functions by its nature, its aim and the rules to which it is subject.
(16 milijuna EUR), 2005.
Generally speaking, unless the Member State concerned has decided to introduce market mechanisms, activities that intrinsically form part of the prerogatives of official authority and are performed by the State do not constitute economic activities.
(16 milijuna EUR) i 2006.
In the case at hand, the services provided by Correos are part of the State's obligation of regulating and organizing the election procedure, which recognizes the right to vote either in person or via postal ballot.
(16 milijuna EUR) u skladu s načelom subjekta u tržišnom gospodarstvu i stoga ne čine državnu potporu.
The Spanish authorities and/or Correos argue that all the activities performed by Correos in the context of the organization of elections should be considered to be part of the prerogatives of the State and that therefore Correos should not be considered as an undertaking when performing these activities (see recitals 79-81, 118 and 119).
Španjolska nadležna tijela tvrde da su ta povećanja kapitala bila dio strateškog poslovnog plana društva Correos za razdoblje od 2001. do 2006. kako bi se nadoknadilo slabljenje tržišta poštanskih usluga.
The Commission considers the activities that are directly related to the voting procedure such as the handling of postal ballots, the sending of materials by the Electoral Roll Office (e.g. voter registration cards) and the collection of electoral documentation once the counting is complete to be part of the essential functions of the State.
To je uključivalo ulaganja u infrastrukturu društva Correos, ustrojstvenu strukturu i postupak automatizacije.
As a result, the Commission agrees with the Spanish authorities that those activities cannot be considered as economic activities and that their financing does not amount to State aid, since for those activities Correos cannot be considered to constitute an undertaking.
Na temelju sumnji koje je Komisija izrazila u Odluci o pokretanju postupka iz 2016. španjolska tijela dostavila su Komisiji dodatne argumente u korist usklađenosti s načelom subjekta u tržišnom gospodarstvu (vidjeti odjeljak 4.1.3.), odnosno:
However, with respect to the postal handling of electoral material sent out by political candidates, the situation is different.
izgledi društva Correos bili su u trenutku ulaganja dobri na temelju ex-ante višegodišnjih planova.
In its decision on Poste Italiane the Commission considered that the distribution of electoral material by Poste Italiane at a reduced subsidized tariff constituted an economic activity and hence that the compensation for this service amounted to State aid.
U višegodišnjim planovima za razdoblje od 2004. do 2006. predviđeno je posebno poboljšanje profitabilnosti društva Correos u odnosu na stabilnost dobiti bez ulaganja.
This measure is very similar to the Italian system (i.e. electoral candidates can send pamphlets to voters at reduced tariffs subject to certain conditions and the State compensates the postal operator for the residual cost) and is clearly separable from the non-economic activities directly related to the voting procedure carried out by Correos.
U tom smislu povećanja kapitala bila su ključni element za postizanje ex-ante predviđene profitabilnosti društva,
Accordingly, in relation to the postal handling of electoral material sent out by political candidates, Correos should be considered to constitute an undertaking for the purposes of Article 107(1) of the Treaty.
modernizacija društva bila je dosljedna poslovna odluka koju bi podržao svaki dioničar, posebno jer je za razdoblje od 2004. do 2006. aktivnost ulaganja bila veća od prosjeka u razdoblju 1994. do 2004. i stoga su povećanja kapitala bila dio odgovora na potrebu za dodatnim financiranjem,
Given the content of the service, other postal operators could also be able to perform this service in exchange for public compensation.
trgovačko društvo ostvarilo je dobit nakon ulaganja (čak i ako se isključi naknada za obvezu pružanja univerzalne usluge koju je primilo društvo Correos),
This is evidenced by the fact that electoral candidates currently use the system set up by the State (and hence choose Correos) to send their pamphlets as they only have to pay a low price per item.
u ex-post neovisnoj studiji (društva Ernst & Young) utemeljenoj na ex-ante podacima zaključeno je da je očekivani povrat ulaganja španjolske države u društvo Correos veći od troška kapitala u vrijeme ulaganja.
However, if they wish to send more than one item per citizen, they have to pay the full price and in such case freely choose to use Correos or other postal operators (especially in urban areas) to do so.
Komisija se slaže da su ulaganja u društvo Correos koja je djelomično financirala španjolska država uobičajena za mjere modernizacije koje se poduzimaju u poštanskom sektoru kao odgovor na smanjenje tržišta poštanskih pošiljaka.
The compensation granted to Correos for the postal handling of electoral material sent out by political candidates is designed to cover all or part of the net cost incurred by Correos in performing the service in question.
Odluke države temeljile su se na višegodišnjim planovima u kojima je nedvojbeno predviđeno poboljšanje profitabilnosti društva Correos i to je dodatno potvrđeno činjenicama.
Without that compensation, Correos would have to bear those costs itself.
U studiji društva Ernst & Young potvrđuje se i da je ulaganje bilo racionalna gospodarska odluka u to vrijeme.
The compensation therefore constitutes an advantage to Correos since it relieves the latter of a burden it would otherwise need to bear absent that compensation.
Komisija zaključuje da se može smatrati da su ulaganja dodatnog kapitala u razdoblju od 2004. do 2006. u skladu s načelom subjekta u tržišnom gospodarstvu i stoga ne čine državnu potporu u smislu članka 107. stavka 1.
The measure is clearly selective as it benefits only one undertaking: Correos.
Ugovora.
As explained in recital 204, any measure benefiting Correos is liable to affect competition and trade between Member States.
NAKNADE ODOBRENE DRUŠTVU CORREOS ZA ORGANIZACIJU IZBORA
The Commission considers the financing of the distribution of electoral material for electoral candidates to constitute State aid within the meaning of Article 107(1) of the Treaty.
Naknada se plaća izravno iz državnog proračuna, može se pripisati državi i financira se iz državnih sredstava.
According to the Spanish authorities and Correos (see recitals 83-85 and 121), should financing of the distribution of electoral material for electoral candidates constitute aid, it would be existing aid since it predates the accession of Spain to the European Economic Community in 1986.
Iz sudske prakse proizlazi da se članak 107.
The Spanish authorities explain in particular that the compensation granted to electoral candidates for the distribution of electoral material has been in place since 1977 without undergoing any substantial modifications.
UFEU-a ne primjenjuje ako država djeluje „izvršavanjem javne ovlasti” ili ako javni subjekti djeluju „u svojem svojstvu kao tijela javne vlasti”.
Based on the information submitted by the Spanish authorities, the Commission notes that the scheme which dates back to 1977, provided for fixed low tariffs that were applicable to all elections (local, regional, national and Union).
Može se smatrati da subjekt djeluje izvršavanjem javnih ovlasti ako je predmetna djelatnost zadaća koja čini dio temeljnih zadaća države ili je povezana s tim funkcijama na temelju svoje prirode, cilja i pravila kojima podliježe.
Correos also received for each election partial funding of the full delivery cost over the whole period.
Općenito govoreći, osim ako predmetna država članica nije odlučila uvesti tržišne mehanizme, djelatnosti koje u osnovi čine dio isključivih prava službenog tijela, a koje obavlja država, nisu gospodarske djelatnosti.
The Commission concludes that the financing of the distribution of electoral material for electoral candidate qualifies as existing aid within the meaning of Article 1(b) of Regulation (EU) 2015/1589.
U ovom slučaju usluge koje pruža društvo Correos dio su obveze države da uređuje i organizira izborni postupak u kojem se priznaje pravo glasovanja osobno ili poštom.
The compensation granted to Correos for the distribution of electoral material sent out by political candidates constitutes existing aid and will be dealt with separately in accordance with Articles 17, 18 and 19 of Council Regulation (EC) No 659/1999.
Španjolska nadležna tijela i društvo Correos tvrde da bi se sve djelatnosti koje društvo Correos obavlja u kontekstu organizacije izbora trebale smatrati dijelom isključivog prava države i da se društvo Correos stoga ne bi trebalo smatrati poduzetnikom kada obavlja te djelatnosti [vidjeti uvodne izjave od 79. do 81., 118. i 199.).
SUMMARY CONCLUSIONS
Komisija smatra da su sve djelatnosti koje su izravno povezane s postupkom glasovanja kao što je postupanje s glasačkim listićima, slanje materijala Ureda za popis birača (npr. prijave na popis birača) i prikupljanje izborne dokumentacije nakon zbrajanja temeljne zadaće države.
The USO compensations granted to Correos under the 1998 Postal Law, the tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE), and the compensation granted to Correos for the distribution of electoral material constitute aid measures within the meaning of Article 107(1) of the Treaty because they relieved Correos of costs that are normally borne by private undertakings.
Komisija se stoga slaže sa španjolskim nadležnim tijelima da se te djelatnosti ne mogu smatrati gospodarskim djelatnostima i da njihovo financiranje ne čini državnu potporu jer se u pogledu tih djelatnosti ne može smatrati da je društvo Correos poduzetnik.
The three capital increases granted in 2004, 2005 and 2006, do not constitute aid within the meaning of Article 107(1) of the Treaty because the State acted in conformity with the MEIP.
Međutim, situacija je drugačija u pogledu postupanja s izbornim materijalom koji šalju politički kandidati.
The Commission finds that Spain unlawfully implemented the aid measures referred to in Recital (338) in breach of Article 108(3) of the Treaty, with the exception of the compensation granted to Correos for the distribution of electoral material sent out by political candidates which constitutes existing aid.
U skladu s time, u pogledu postupanja s izbornim materijalom koji šalju politički kandidati, društvo Correos trebalo bi se smatrati poduzetnikom za potrebe članka 107. stavka 1.
The USO compensations granted to Correos under the 1998 Postal Law constitutes incompatible aid pursuant to Article 106(2) of the Treaty to the extent that they overcompensated Correos.
Ugovora.
The tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE) constitute incompatible aid.
S obzirom na sadržaj usluge, ostali poštanski operatori također bi trebali moći pružati tu uslugu u zamjenu za državnu naknadu.
The compensation granted to Correos for the distribution of electoral material sent out by political candidates constitutes existing aid and will be dealt with separately in accordance with Articles 17, 18 and 19 of Regulation (EC) No 659/1999.
To dokazuje činjenica da kandidati na izborima trenutačno za slanje brošura upotrebljavaju sustav koji je uspostavila država (i stoga biraju društvo Correos) jer moraju platiti samo nisku cijenu po pošiljci.
RECOVERY
Međutim, ako žele poslati više pošiljki po građaninu, moraju platiti punu cijenu i u tom slučaju mogu izabrati hoće li upotrijebiti društvo Correos ili druge poštanske operatore (posebno u gradskim područjima).
According to the Treaty and the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
Naknadom koja je odobrena društvu Correos za postupanje s izbornim materijalom koji šalju politički kandidati predviđeno je pokrivanje svih ili dijela neto troškova koji nastaju društvu Correos pri obavljanju predmetne usluge.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Bez te naknade, društvo Correos moralo bi samo snositi te troškove.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Naknadom se stoga društvu Correos dodjeljuje prednost jer se ono oslobađa opterećenja koje bi inače moralo snositi da nema te naknade.
In line with the case-law, Article 16(1) of Regulation (EU) 2015/1589 stated that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Mjera je nedvojbeno selektivna jer koristi samo jednom poduzetniku: društvu Correos.
Thus, given that the USO compensations granted to Correos under the 1998 Postal Law (to the extent that they overcompensated Correos) and the tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE) were implemented in violation of Article 108 of the Treaty, and are to be considered as unlawful and incompatible aid, they must be recovered in order to re-establish the situation that existed on the market prior to their granting.
Kako je objašnjeno u uvodnoj izjavi 204., bilo kakvom mjerom u korist društva Correos moglo bi se utjecati na tržišno natjecanje i trgovinu među državama članicama.