natgillin/translations-raw huggingface dataset:
Depreciation/amortisation rules
Procjena materijalne selektivnosti za mjere kojima se smanjuju uobičajene naknade poduzetnika
Fixed basis tax regime for specific activities
Regionalna selektivnost
Anti-abuse rules
Institucijska autonomija
Excise duties
Proceduralna autonomija
Effect on trade and competition
Gospodarska i financijska autonomija
Distortion of competition
Posebna pitanja u pogledu poreznih mjera
Effect on trade
Zadruge
Infrastructure: some specific clarifications
Subjekti za zajednička ulaganja
Aid to the developer/owner
Porezne amnestije
Economic activity versus non-economic activity
Porezna mišljenja i nagodbe
Distortion of competition and effect on trade
Pravila o amortizaciji/amortizaciji nematerijalne imovine
Aid to the developer/owner of an infrastructure – an overview sector-by-sector
Fiksna osnova poreznog režima za specifične djelatnosti
Aid to operators
Pravila protiv zlouporabe
Aid to end-users
Trošarine
Final Provisions
Učinak na trgovinu i tržišno natjecanje
INTRODUCTION
Narušavanje tržišnog natjecanja
In the context of the State aid modernisation, the Authority wishes to provide further clarification on the key concepts relating to the notion of State aid as referred to in Article 61(1) of the Agreement on the European Economic Area (‘the EEA Agreement’), with a view to contributing to an easier, more transparent and more consistent application of this notion across the European Economic Area (‘the EEA’).
Učinak na trgovinu
These Guidelines only concern the notion of State aid as referred to in Article 61(1) of the EEA Agreement, which both the Authority and national authorities (including national courts) have to apply in conjunction with the notification and standstill obligations provided for in Article 1(3) in Part I of Protocol 3 to the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court of Justice (‘the Surveillance and Court Agreement’).
Infrastruktura: neka specifična objašnjenja
It does not concern the compatibility of State aid with the functioning of the EEA Agreement pursuant to Article 61(2) and (3) and Article 59(2) of the EEA Agreement, which is for the Authority to assess.
Potpora nositelju projekta/vlasniku
Given that the notion of State aid is an objective and legal concept defined directly by the EEA Agreement [2], these Guidelines clarify the Authority's understanding of Article 61(1) of the EEA Agreement, as interpreted by the Court of Justice, the General Court and the EFTA Court (‘the EEA Courts’).
Gospodarska djelatnost u odnosu na negospodarsku djelatnost
On issues that have not yet been considered by the EEA Courts, the Authority will set out how it considers that the notion of State aid should be construed.
Narušavanje tržišnog natjecanja i učinak na trgovinu
The views set out in these Guidelines are without prejudice to the interpretation of the notion of State aid by the EEA Courts [3]; the primary reference for interpreting the EEA Agreement is always the case-law of the EEA Courts.
Potpora nositelju projekta/vlasniku infrastrukture – pregled po sektorima
It should be stressed that the Authority is bound by this objective notion and enjoys only a limited margin of discretion in applying it, namely where the appraisals by the Authority are technical or complex in nature, in particular in situations involving complex economic assessments [4].
Potpore operaterima
Article 61(1) of the EEA Agreement defines State aid as ‘any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods […], in so far as it affects trade between Contracting Parties’.
Potpore krajnjim korisnicima
These Guidelines will clarify the different constituent elements of the notion of State aid: the existence of an undertaking, the imputability of the measure to the State, its financing through State resources, the granting of an advantage, the selectivity of the measure and its effect on competition and trade between EEA States.
Završne odredbe
In addition, given the need for specific guidance expressed by EEA States, these Guidelines provide specific clarification with respect to public funding of infrastructure.
UVOD
NOTION OF UNDERTAKING AND ECONOMIC ACTIVITY
U kontekstu modernizacije državne potpore Tijelo želi dodatno pojasniti ključne koncepte povezane s pojmom državne potpore iz članka 61. stavka 1.
The State aid rules only apply where the beneficiary of a measure is an ‘undertaking’.
Sporazuma o Europskom gospodarskom prostoru („Sporazum o EGP-u”) kako bi pridonijelo jednostavnijoj, transparentnijoj i dosljednijoj primjeni tog pojma u cijelom Europskom gospodarskom prostoru („EGP”).
The EEA Courts have consistently defined undertakings as entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [5] The classification of a particular entity as an undertaking thus depends entirely on the nature of its activities.
Ove smjernice odnose se samo na pojam državne potpore iz članka 61. stavka 1.
This general principle has three important consequences.
Sporazuma o EGP-u, koji i Tijelo i nacionalna tijela (uključujući nacionalne sudove) moraju primjenjivati u vezi s obvezama obavješćivanja i mirovanja iz članka 1. stavka 3. u dijelu I. Protokola 3. uz Sporazum među državama EFTA-e o osnivanju Nadzornog tijela i Suda („Sporazum o nadzoru i sudu”).
First, the status of the entity under national law is not decisive.
Ne odnose se na spojivost državne potpore s funkcioniranjem Sporazuma o EGP-u u skladu s člankom 61. stavcima 2. i 3. te člankom 59. stavkom 2.
For example, an entity that is classified as an association or a sports club under national law may nevertheless have to be regarded as an undertaking within the meaning of Article 61(1) of the EEA Agreement.
Sporazuma o EGP-u, koju ocjenjuje Tijelo.
The same applies to an entity that is formally part of the public administration.
S obzirom na to da je pojam državne potpore objektivan pravni koncept izravno definiran Sporazumom o EGP-u [2], ovim se smjernicama pojašnjava način na koji Tijelo shvaća članak 61. stavak 1.
The only relevant criterion is whether it carries out an economic activity.
Sporazuma o EGP-u kako ga tumače Sud, Opći sud i Sud EFTA-e („sudovi EGP-a”).
Second, the application of the State aid rules does not depend on whether the entity is set up to generate profits.
Tijelo će za pitanja koja sudovi EGP-a još nisu razmotrili navesti kako smatra da u njima treba tumačiti pojam državne potpore.
Non-profit entities can also offer goods and services on a market [6].
Mišljenjima navedenima u ovim smjernicama ne dovodi se u pitanje tumačenje pojma državne potpore koje su dali sudovi EGP-a [3]; primarna referenca za tumačenje Sporazuma o EGP-u uvijek je sudska praksa sudova EGP-a.
Where this is not the case, non-profit entities remain outside the scope of State aid control.
Treba naglasiti da je Tijelo obvezano tim objektivnim pojmom te da ima samo ograničeno diskrecijsko pravo u njegovoj primjeni, konkretno, kada su procjene Tijela tehničke prirode ili složene, a posebice u situacijama koje uključuju složene ekonomske procjene [4].
Third, the classification of an entity as an undertaking is always relative to a specific activity.
Člankom 61. stavkom 1.
An entity that carries out both economic and non-economic activities is to be regarded as an undertaking only with regard to the former [7].
Sporazuma o EGP-u državna potpora definirana je kao „svaka potpora koju dodjeljuju države članice EZ-a, države EFTA-e, ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku, koja narušava ili prijeti narušavanjem tržišnog natjecanja stavljanjem određenih poduzetnika ili proizvodnje određene robe u povoljniji položaj […], u mjeri u kojoj utječe na trgovinu među ugovornim strankama”.
Several separate legal entities may be considered to form one economic unit for the purposes of the application of State aid rules.
Ovim će se smjernicama razjasniti različiti elementi od kojih se sastoji pojam državne potpore: postojanje poduzetnika, pripisivost mjere državi, njezino financiranje državnim sredstvima, dodjela prednosti, selektivnost mjere te njezin učinak na tržišno natjecanje i trgovinu među državama EGP-a.
That economic unit is then considered to be the relevant undertaking.
Osim toga, s obzirom na potrebu za specifičnim smjernicama koju su izrazile države EGP-a, ovim se smjernicama posebno pojašnjava javno financiranje infrastrukture.
In this respect, the Court of Justice considers the existence of a controlling share and other functional, economic and organic links to be relevant [8].
POJAM PODUZETNIKA I GOSPODARSKE DJELATNOSTI
To clarify the distinction between economic and non-economic activities, the EEA Courts have consistently held that any activity consisting in offering goods and services on a market is an economic activity [9].
Pravila o državnoj potpori primjenjuju se samo ako je korisnik mjere „poduzetnik”.
The question whether a market exists for certain services may depend on the way those services are organised in the EEA State concerned [10] and may thus vary from one EEA State to another.
Sudovi EGP-a dosljedno definiraju poduzetnike kao subjekte koji obavljaju gospodarsku djelatnost, bez obzira na njihov pravni status i način na koji ih se financira [5].
Moreover, due to political choice or economic developments, the classification of a given activity can change over time.
Klasifikacija pojedinog subjekta kao poduzetnika stoga u potpunosti ovisi o prirodi njegovih djelatnosti.
What is not an economic activity today may become one in the future, and vice versa.
To opće načelo ima tri važne posljedice.
The decision of a public authority not to allow third parties to provide a certain service (for example, because it wishes to provide the service in-house) does not rule out the existence of an economic activity.
Prvo, status subjekta na temelju nacionalnog prava nije odlučujući.
In spite of such market closure, an economic activity can exist where other operators would be willing and able to provide the service in the market concerned.
Na primjer, subjekt koji je klasificiran kao udruženje ili sportski klub na temelju nacionalnog prava može se, bez obzira na to, smatrati poduzetnikom u smislu članka 61. stavka 1.
More generally, the fact that a particular service is provided in-house has no relevance for the economic nature of the activity [11].
Sporazuma o EGP-u.
Since the distinction between economic and non-economic activities depends to some extent on political choices and economic developments in a given EEA State, it is not possible to draw up an exhaustive list of activities that a priori would never be economic.
Isto to vrijedi i za subjekt koji je službeno dio javne uprave.
Such a list would not provide genuine legal certainty and would thus be of little use.
Jedini je relevantan kriterij obavlja li on gospodarsku djelatnost.
Paragraphs 17 to 37 instead seek to clarify the distinction with respect to a number of important areas.
Drugo, primjena pravila o državnim potporama ne ovisi o tome je li subjekt osnovan u cilju ostvarivanja dobiti.
The simple fact that an entity holds shares, even a majority shareholding, in an undertaking providing goods or services on a market does not mean that that entity should automatically be considered an undertaking for the purposes of Article 61(1) of the EEA Agreement.
Neprofitni subjekti isto tako mogu na tržištu nuditi robu i usluge [6].
Where that shareholding only gives rise to the exercise of rights attached to the status of shareholder as well as, if appropriate, the receipt of dividends, which are merely the fruits of the ownership of an asset, that entity will not be considered an undertaking if it does not itself provide goods or services on a market [12].
Ako to nije slučaj, neprofitni subjekti ostaju izvan područja kontrole državne potpore.
Article 61(1) of the EEA Agreement does not apply where the State acts ‘by exercising public power’ [13] or where public entities act ‘in their capacity as public authorities’ [14].
Treće, klasifikacija subjekta kao poduzetnika uvijek ovisi o određenoj djelatnosti.
An entity may be deemed to act by exercising public power where the activity in question 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 [15].
Subjekt koji obavlja gospodarsku i negospodarsku djelatnost smatra se poduzetnikom samo kad obavlja gospodarsku djelatnost [7].
Generally speaking, unless the EEA 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.
Za potrebe primjene pravila o državnim potporama može se smatrati da nekoliko odvojenih pravnih subjekata čini jednu gospodarsku jedinicu.
Examples of such activities are the following:
Ta se gospodarska jedinica tada smatra relevantnim poduzetnikom.
the army or the police [16];
U tom smislu Sud smatra postojanje kontrolnog udjela i ostalih funkcionalnih, gospodarskih i organskih veza relevantnim [8].
air navigation safety and control [17];
Da bi se razjasnila razlika između gospodarskih i negospodarskih djelatnosti, sudovi EGP-a dosljedno tvrde da je svaka djelatnost koja se sastoji od pružanja robe i usluga na tržištu gospodarska djelatnost [9].
maritime traffic control and safety [18];
Pitanje postoji li tržište za određene usluge može ovisiti o načinu na koji su te usluge organizirane u predmetnoj državi EGP-a [10] i stoga se može razlikovati među državama EGP-a.
anti-pollution surveillance [19];
Osim toga, zbog političkog odabira ili gospodarskih razvoja, klasifikacija određene djelatnosti može se s vremenom promijeniti.
the organisation, financing and enforcement of prison sentences [20];
Ono što danas nije gospodarska djelatnost može u budućnosti postati gospodarska djelatnost i obratno.
the development and revitalization of public land by public authorities [21]; and
Odlukom tijela javne vlasti da se trećim stranama ne dopusti pružanje određene usluge (na primjer, zbog toga što ono želi pružati tu uslugu) ne isključuje se postojanje gospodarske djelatnosti.
the collection of data to be used for public purposes on the basis of a statutory obligation imposed on the undertakings concerned to disclose such data [22].
Usprkos takvom zatvaranju tržišta, gospodarska djelatnost može postojati ako su ostali gospodarski subjekti spremni i sposobni pružati tu uslugu na predmetnom tržištu.
In so far as a public entity exercises an economic activity which can be separated from the exercise of public powers that entity acts as an undertaking in relation to that activity.
Općenitije, činjenica da se određena usluga pruža interno nije bitna za gospodarsku prirodu djelatnosti [11].
In contrast, if that economic activity cannot be separated from the exercise of public powers, the activities exercised by that entity as a whole remain connected with the exercise of those public powers and therefore fall outside the notion of undertaking [23].
S obzirom na to da razlika između gospodarskih i negospodarskih djelatnosti u izvjesnoj mjeri ovisi o političkim odabirima i gospodarskim kretanjima u određenoj državi EGP-a, nije moguće sastaviti sveobuhvatan popis djelatnosti koje a priori nikada ne bi bile gospodarske.
Whether schemes in the area of social security are to be classified as involving an economic activity depends on the way they are set up and structured.
Takav popis ne bi pružio stvarnu pravnu sigurnost i stoga ne bi bio vrlo koristan.
In essence, the case-law distinguishes between schemes based on the principle of solidarity and economic schemes.
Umjesto toga, stavcima 17. do 37. pokušava se razjasniti ta razlika u odnosu na niz važnih područja.
Solidarity-based social security schemes that do not involve an economic activity typically have the following characteristics:
Jednostavna činjenica da subjekt ima udjele, čak i većinske udjele, u poduzetniku koji pruža robu ili usluge na tržištu ne znači da taj subjekt automatski treba smatrati poduzetnikom za potrebe članka 61. stavka 1.
affiliation with the scheme is compulsory [24];
Sporazuma o EGP-u.
the scheme pursues an exclusively social purpose [25];
Ako se takvim udjelima samo omogućuje ostvarivanje prava koja ima vlasnik udjela kao i, ako je primjereno, primitak dividendi, koje su tek plod vlasništva nad imovinom, taj se subjekt neće smatrati poduzetnikom ako sam ne pruža robu ili usluge na tržištu [12].
the scheme is non-profit [26];
17.
the benefits are independent of the contributions made [27];
Članak 61. stavak 1.
the benefits paid are not necessarily proportionate to the earnings of the person insured [28]; and
Sporazuma o EGP-u ne primjenjuje se ako država djeluje „izvršavanjem javne ovlasti” [13] ili ako javni subjekti djeluju „u svojem svojstvu kao tijela javne vlasti” [14].
the scheme is supervised by the State [29].
Može se smatrati da subjekt djeluje izvršavanjem javne ovlasti ako je predmetna djelatnost dio temeljnih funkcija države ili je povezana s tim funkcijama na temelju svoje prirode, cilja i pravila kojima podliježe [15].
Such solidarity-based schemes must be distinguished from schemes that involve an economic activity [30].
Općenito govoreći, osim ako predmetna država EGP-a nije odlučila uvesti tržišne mehanizme, djelatnosti koje u osnovi čine dio isključivih prava službenog tijela, a koje obavlja država, nisu gospodarske djelatnosti.
the principle of capitalisation (dependency of entitlements on the contributions paid and the financial results of the scheme) [32];
sigurnost i kontrola zračne plovidbe [17];
their profit-making nature [33]; and
kontrola i sigurnost pomorskog prometa [18];
the provision of entitlements which are supplementary to those under a basic scheme [34].
nadzor radi sprečavanja onečišćenja [19];
Some schemes combine features of both categories.
organizacija, financiranje i izvršavanje zatvorskih kazni [20];
In such cases, the classification of the scheme depends on an analysis of different elements and their respective importance [35].
razvoj i revitalizacija javnog zemljišta od strane javnih tijela [21] i
In the EEA, health care systems differ significantly between EEA States.
prikupljanje podataka za upotrebu u javne svrhe na temelju zakonske obveze predmetnih poduzetnika u vezi s objavljivanjem takvih podataka [22].
Whether and to what degree different health care providers compete with each other depends on these national specificities.
Dok god javni subjekt obavlja gospodarsku djelatnost koju se može odvojiti od izvršavanja javnih ovlasti, taj subjekt u odnosu na tu djelatnost djeluje kao poduzetnik.
In some EEA States, public hospitals are an integral part of a national health service and are almost entirely based on the principle of solidarity [36].
Suprotno tome, ako tu gospodarsku djelatnost nije moguće odvojiti od izvršavanja javnih ovlasti, djelatnosti koje obavlja taj subjekt kao cjelina ostaju povezane s izvršavanjem tih javnih ovlasti i stoga se nalaze izvan pojma poduzetnika [23].
Such hospitals are directly funded from social security contributions and other State resources and provide their services free of charge on the basis of universal coverage [37].
19.
The EEA Courts have confirmed that, where such a structure exists, the relevant organisations do not act as undertakings [38].
Odluka o tome hoće li se programe u području socijalnog osiguranja klasificirati kao programe koji uključuju gospodarsku djelatnost ovisi o načinu na koji su uspostavljeni i strukturirani.
Where that structure exists, even activities that in themselves could be of an economic nature, but are carried out merely for the purpose of providing another non-economic service, are not of an economic nature.
U biti, u sudskoj se praksi razlikuje programe temeljene na načelu solidarnosti i gospodarske programe.
An organisation that purchases goods – even in large quantities – for the purpose of offering a non-economic service does not act as an undertaking simply because it is a purchaser in a given market [39].
Programi socijalnog osiguranja temeljeni na solidarnosti koji ne uključuju gospodarsku djelatnost obično imaju sljedeća svojstva:
In many other EEA States, hospitals and other health care providers offer their services for remuneration, be it directly from patients or from their insurance [40].
članstvo u programu je obvezno [24];
In such systems, there is a certain degree of competition between hospitals concerning the provision of health care services.
svrha je programa isključivo socijalna [25];
Where this is the case, the fact that a health service is provided by a public hospital is not sufficient for the activity to be classified as non-economic.
program je neprofitan [26];
The EEA Courts have also clarified that health care services which independent doctors and other private practitioners provide for remuneration at their own risk are to be regarded as an economic activity [41].
prava su neovisna o uplaćenim doprinosima [27];
The same principles apply to pharmacies.
plaćene naknade nisu nužno razmjerne zaradi osigurane osobe [28] i
Public education organised within the national educational system funded and supervised by the State may be considered as a non-economic activity.
država nadzire program [29].
The Court of Justice held that the State: ‘by establishing and maintaining such a system of public education and financed entirely or mainly by public funds and not by pupils or their parents […] does not intend to become involved in activities for remuneration, but carries out its task towards its population in the social, cultural and educational areas’ [42].
Takve se programe koji se temelje na solidarnosti mora razlikovati od programa koji uključuju gospodarsku djelatnost [30].
The non-economic nature of public education is in principle not affected by the fact that pupils or their parents sometimes have to pay tuition or enrolment fees which contribute to the operating expenses of the system.
neobvezno članstvo [31]; (b) načelo kapitalizacije (ovisnost prava o uplaćenim doprinosima i financijskim rezultatima programa) [32];
Such financial contributions often only cover a fraction of the true costs of the service and can thus not be considered as remuneration for the service provided.
profitabilne su prirode [33] i
They therefore do not alter the non-economic nature of a general education service predominantly funded by the public purse [43].
pružaju se dodatna prava uz ona koja se pružaju u okviru osnovnog programa [34].
These principles can cover public educational services such as vocational training [44], private and public primary schools [45] and kindergartens [46], secondary teaching activities in universities [47] and the provision of education in universities [48].
Neki programi sadržavaju značajke obiju kategorija.
Such public education services must be distinguished from services financed predominantly by parents or pupils or commercial revenues.
U takvim slučajevima klasifikacija programa ovisi o analizi različitih elemenata i njihovoj važnosti [35].
For example, higher education financed entirely by students clearly fall within the latter category.
U EGP-u se sustavi zdravstvene zaštite znatno razlikuju među državama EGP-a.
In certain EEA States public entities can also offer educational services which, due to their nature, financing structure and the existence of competing private organisations, are to be regarded as economic.
Natječu li se međusobno različiti pružatelji zdravstvene zaštite i u kojoj mjeri ovisi o tim nacionalnim specifičnostima.
In the light of the principles set out in paragraphs 28, 29 and 30, the Authority considers that certain activities of universities and research organisations fall outside the scope of the State aid rules.
U pojedinim državama EGP-a javne bolnice čine sastavni dio nacionalnog zdravstva i gotovo se u potpunosti temelje na načelu solidarnosti [36].