natgillin/translations-raw huggingface dataset:
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) of the Treaty.
Pokiaľ ide o tvrdenia Španielska a zainteresovaných tretích strán, podľa ktorých odpovede na písomné parlamentné otázky vytvorili oprávnené očakávania príjemcov pomoci, Komisia poznamenáva, že písomné parlamentné otázky neboli zamerané na rozlišovanie medzi priamym a nepriamym nadobudnutím, ale sa v nich kládla otázka, či by schéma stanovená v článku 12 ods. 5 TRLIS mohla predstavovať štátnu pomoc.
Therefore, the measure constitutes unlawful aid.
Preto z odpovedí Komisie na písomné parlamentné otázky nemožno vyvodiť, že v rozsahu pôsobnosti ustanovenia sú zahrnuté priame a aj nepriame nadobudnutia.
Where unlawfully granted State aid is found to be incompatible with the internal market, the consequence of such a finding is that the aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999.
Pokiaľ ide o tvrdenie, podľa ktorého prvé a druhé rozhodnutie vytvorili nové oprávnené očakávania, pretože v obidvoch boli odkazy na nepriame nadobudnutia, Komisia pripomína, že tieto odkazy boli uvedené výlučne preto, lebo vo vnútroštátnych právnych ustanoveniach sú uvedené priame aj nepriame nadobudnutia.
Through recovery of the aid, the competitive position that existed before it was granted is restored as far as is possible.
Presnejšie, v článku 12 ods. 5 TRLIS je uvedený krížový odkaz na článok 21 TRLIS, v ktorom sa vyžaduje, že najmenej 5 % podielov v spoločnosti nerezidentovi musí španielska spoločnosť priamo alebo nepriamo vlastniť počas neprerušeného obdobia jedného roka.
The amount to be recovered should be such as to eliminate the economic advantage given to the beneficiaries.
Proti skutočnosti, že španielske orgány uplatňovali článok 12 ods. 5 TRLIS len na priame nadobudnutia, nenamieta Španielsko ani zainteresované tretie strany.
No arguments raised by the Spanish authorities or by the thirty parties justified a general departure from this basic principle.
Ako už bolo uvedené vyššie, Komisia je preto oprávnená spoliehať sa na vysvetlenia poskytnuté príslušným členským štátom, takže mohla oprávnene predpokladať, že schéma sa uplatňovala, ako to uviedol členský štát.
For a given year and a given beneficiary, the value of the aid corresponds to the tax reduction provided by the application of Article 12(5) TRLIS for indirect acquisitions of shareholdings of non-resident operating companies that result from previous acquisitions of shareholdings of holding companies.
Príjemcovia pomoci už poznali ustálený a systematický administratívny postup, ktorým sa z rozsahu uplatňovania článku 12 ods. 5 TRLIS vylučovali nepriame nadobudnutia podielov prostredníctvom nadobudnutia podielov v holdingovej spoločnosti a ktorý sa uplatňoval do roku 2012.
Legitimate expectations
Na záver, oprávnené očakávania uznané v prvom a druhom rozhodnutí nemožno rozšíriť na situácie, ktoré neboli zahrnuté v rozsahu uplatňovania sporného opatrenia v čase prvého a druhého rozhodnutia.
The Spanish authorities and the interested parties argue that the legitimate expectations recognised in the First and Second Decision should also apply to indirect acquisitions of shareholdings that result from a direct acquisition of shareholdings of a holding company.
ZÁVER
In this regard, they claim that legitimate expectations should be recognised due to the references made to indirect acquisitions in the wording of the First and Second Decisions, the replies to written parliamentary questions and the acquisitions mentioned in the press release of the 2007 opening Decision.
Komisia sa so zreteľom na uvedené skutočnosti domnieva, že nový administratívny výklad, ktorým sa rozšíril rozsah uplatňovania schémy, ktorá už bola vyhlásená za protiprávnu a nezlučiteľnú pomoc a ktorá nebola notifikovaná Komisii, predstavuje protiprávnu nezlučiteľnú pomoc v zmysle článku 1 nariadenia (ES) č. 659/1999.
The Commission does not agree with the arguments presented by the Spanish authorities and interested third parties and considers that the legitimate expectations that were recognised in the First and Second Decision cannot be extended to situations (indirect acquisitions of shareholdings that result from the acquisition of shareholdings of a holding company), which were not covered by the scope of application of the measure at the time of the adoption of these Decisions.
Komisia nepovažuje opatrenie za zlučiteľné s vnútorným trhom v zmysle článku 107 ods. 2 a článku 107 ods. 3 Zmluvy.
Indeed, legitimate expectations can be based only on factual elements known at the moment of the adoption of a decision and not on future events, such as the introduction of a new administrative interpretation.
Pomoc by sa mala od príjemcov vymáhať podľa článku 14 nariadenia (ES) č. 659/1999,
In accordance with settled case-law [62], the right to rely on the principle of protection of legitimate expectations applies to any individual in a situation in which an institution of the European Union, by giving that person precise assurance, has led him to entertain well-founded expectations.
PRIJALA TOTO ROZHODNUTIE:
Such assurances, in whatever form they are given, constitute precise, unconditional and consistent information.
Článok 1
The absence of explicit restrictions in the aid scheme in question cannot be deemed to constitute a precise, unconditional and consistent statement made by the Commission to the undertakings concerned with regard to the application of the measure also to indirect acquisitions of shareholdings that result from the direct acquisition of shareholdings of a holding company.
Nový administratívny výklad prijatý Španielskym kráľovstvom, ktorým sa rozšíril rozsah uplatňovania článku 12 ods. 5 kráľovského legislatívneho dekrétu 4/2004 z 5. marca 2004, ktorým sa konsolidujú zmeny španielskeho zákona o dani z príjmov právnických osôb, na zahrnutie nepriamych nadobudnutí podielov v spoločnostiach, ktoré nie sú rezidentmi, prostredníctvom priameho nadobudnutia podielov v holdingových spoločnostiach nerezidentoch a ktorý Španielske kráľovstvo uplatňovalo protiprávne v rozpore s článkom 108 ods. 3 zmluvy, nie je zlučiteľný s vnútorným trhom.
Therefore, the absence of those explicit restrictions cannot create legitimate expectations for the undertakings concerned that the measure could be lawfully applied also to indirect acquisitions.
Článok 2
[63]
Individuálna štátna pomoc poskytnutá na základe schémy uvedenej v článku 1 nepredstavuje pomoc, ak v čase poskytnutia spĺňa podmienky stanovené nariadením prijatým v súlade s článkom 2 nariadenia Rady (ES) č. 994/98 [65] a uplatniteľným v čase, keď bola pomoc poskytnutá.Článok 3
Even if it had been the case that the references made to indirect acquisitions in the First and Second decisions could have created an expectation for the undertakings concerned, it is necessary to consider whether the expectation reached on that basis is a legitimate one [64].
Individuálna štátna pomoc poskytnutá na základe schémy uvedenej v článku 1, ktorá v čase poskytnutia spĺňa podmienky stanovené nariadením prijatým v súlade s článkom 1 nariadenia (ES) č. 994/98 alebo podmienky akejkoľvek inej schválenej schémy pomoci, je zlučiteľná s vnútorným trhom do výšky maximálnej intenzity pomoci uplatniteľnej na tento druh pomoci.
The Commission is of the opinion that the undertakings that carried out indirect acquisitions cannot plead a legitimate expectation that the indirect shareholding acquisitions were covered by Article 12(5) TRLIS, given that these undertakings were well aware of the administrative practice of the tax administration and the TEAC that was in place until 2012.
Článok 4
These undertakings were aware that the tax scheme communicated to the Commission — Article 12(5) TRLIS — was implemented at that time excluding from its scope indirect shareholding acquisitions that result from a direct shareholding acquisition of a holding company.
Španielske kráľovstvo ukončí schému pomoci uvedenú v článku 1, pokiaľ ide o pomoc poskytovanú príjemcom pri vykonaní nepriamych nadobudnutí podielov v spoločnostiach nerezidentoch prostredníctvom priameho nadobudnutia podielov v holdingových spoločnostiach v miere, v akej je nezlučiteľná so spoločným trhom.
The Spanish authorities allege that the existence of a restrictive administrative interpretation does not diminish the legitimate expectations that the operators that carried out indirect acquisitions of shareholdings through a direct acquisition of shareholdings of a holding company might have had on the validity of Article 12(5) TRLIS.
Španielske kráľovstvo vymôže od príjemcov nezlučiteľnú pomoc poskytnutú na základe schémy uvedenej v článku 1.
This is because: (1) Article 12(5) TRLIS is a clear provision; (2) it expressly refers to Article 21 TRLIS, which mentions direct and indirect acquisitions; (3) it contains a express reference to the consolidated accounting rules; (4) it aims at fostering the international investment of Spanish companies.
Vymáhané sumy sa úročia od dátumu, kedy ich príjemca dostal k dispozícii, až do ich skutočného vymoženia.
The Commission does not agree with the abovementioned statement.
Úroky sa vypočítajú ako zložené úroky v súlade s kapitolou V nariadenia Komisie (ES) č. 794/2004 [66].
Article 12(5) TRLIS has proven to be an unclear provision because of the undetermined reference to the consolidation accounting rules and the imprecise extrapolation to the criteria contained in Article 21 TRLIS.
S účinnosťou od dátumu prijatia tohto rozhodnutia Španielske kráľovstvo zruší všetky neuhradené platby pomoci na základe schémy uvedenej v článku 1.
Indeed, Article 21 is initially conceived for laying down the conditions for exempting dividends and income of foreign origin.
Článok 5
The reference of Article 21 to indirect acquisitions contrasts with the requirement of carrying an economic activity by the directly acquired company.
Vymáhanie pomoci poskytnutej na základe schémy uvedenej v článku 1 musí byť okamžité a účinné.
Moreover, legitimate expectations cannot be founded on the rationale of an aid scheme, Article 12(5) TRLIS, which had already been declared unlawful and incompatible aid in the First and Second Decisions due to the differential tax treatment between foreign acquisitions and domestic acquisitions carried out by companies resident in Spain.
Španielske kráľovstvo zabezpečí, aby sa toto rozhodnutie vykonalo do štyroch mesiacov od dátumu oznámenia tohto rozhodnutia.
The Commission believes that the imprecise and unclear character of the provision led to a controversy in its interpretation.
Článok 6
In fact, this controversy is evidenced in most of the consultas of the DGT and TEAC resolutions.
Španielske kráľovstvo do dvoch mesiacov od oznámenia tohto rozhodnutia predloží Komisii tieto informácie:
Therefore, the Spanish authorities cannot claim that, despite the restrictive administrative interpretation, Article 12(5) TRLIS could have created legitimate expectations for those undertakings that carried out indirect acquisitions of shareholdings.
zoznam príjemcov, ktorí dostali pomoc na základe schémy uvedenej v článku 1, a celkovú sumu pomoci, ktorú každý z nich dostal na základe tejto schémy;
As regards more specifically the acquisition of Scottishpower by Iberdrola, the Commission observes that the merger decision (COMP M.4517) clearly indicated that it was neither necessary nor appropriate to determine if Article 12(5) TRLIS constituted State aid (see paragraph 42 of the decision) for the purposes of the merger decision.
celkovú sumu (istinu a úroky), ktorú má vrátiť každý príjemca;
With reference to the allegations of Spain and of the interested third parties, according to which the replies to the written parliamentary questions created legitimate expectations for the beneficiaries of the aid, the Commission observes that the written parliamentary questions did not focus on the differentiation between direct and indirect acquisition, but questioned whether the scheme provided for in Article 12(5) TRLIS might constitute State aid.
podrobný opis prijatých a plánovaných opatrení s cieľom splniť toto rozhodnutie;
Therefore, it could not be inferred from the replies given by the Commission to the written parliamentary questions that both direct and indirect acquisitions would have been covered.
dokumenty preukazujúce, že sa príjemcom nariadilo vrátenie pomoci.
As regards the allegation according to which the First and Second decisions would create new legitimate expectations, since they both make reference to indirect acquisitions, the Commission recalls that those references were exclusively made because the national legal provisions mention both direct and indirect acquisition.
Španielske kráľovstvo je povinné Komisiu priebežne informovať o postupe vnútroštátnych opatrení prijatých s cieľom vykonať toto rozhodnutie až do úplného vymoženia pomoci poskytnutej na základe schémy uvedenej v článku 1.
More precisely, Article 12(5) TRLIS cross-refers to Article 21 TRLIS, which requires that at least 5 % of the shareholdings of the non-resident company must be held directly or indirectly by the Spanish company for an interrupted period of one year.
Na žiadosť Komisie okamžite predloží informácie o prijatých a plánovaných opatreniach s cieľom splniť toto rozhodnutie.
The fact that the Spanish authorities were applying Article 12(5) TRLIS only to direct acquisitions is not contested neither by Spain nor by the interested third parties.
Takisto poskytne podrobné informácie o sumách pomoci a úrokov, ktoré príjemcovia už vrátili.
As already indicated above, the Commission is therefore entitled to rely on the explanations provided by the Member State concerned and therefore it could legitimately assume that the regime was applied as the Member State had indicated.
Článok 7
Moreover, the Commission considers that even though the communication between the Spanish authorities and the Commission — whereby it was explained that in practice it could only be deducted the financial goodwill arising from direct shareholding acquisitions of operating companies — is not reflected in the wording of the decisions, it does not create legitimate expectations for the beneficiaries of the aid that indirect acquisitions were also covered by Article 12(5) TRLIS.
Toto rozhodnutie je určené Španielskemu kráľovstvu.
The beneficiaries of the aid were already aware of the consistent and systematic administrative practice that excluded indirect shareholdings acquisitions through the shareholding acquisition of a holding from the scope of application of Article 12(5) TRLIS and which had been in place until 2012.
V Bruseli 15. októbra 2014
In conclusion, the legitimate expectations recognised in the First and Second Decisions cannot be extended to situations that were not covered by the scope of application of the contested measure at the time of the First and Second Decisions.
Za Komisiu
CONCLUSIONS
podpredseda
In light of the above, the Commission considers that the new administrative interpretation, which has enlarged the scope of the application of a scheme already declared illegal and incompatible aid without being notified to the Commission, constitutes unlawful incompatible aid in the meaning of Article 1 of Regulation (EC) No 659/1999.
Ú. v.
The Commission does not consider the measure compatible with the internal market pursuant Article 107(2) and (3) of the Treaty.
EÚ C 258, 7.9.2013, s.
The aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999,
8.
Article 1
EÚ L 7, 11.1.2011, s.
The new administrative interpretation adopted by the Kingdom of Spain that extend the scope of application Article 12 (5) of the Real Legislative Decree 4/2004 of 5 March 2004, consolidating the amendments made to the Spanish Company Tax Act in order to cover indirect shareholding acquisitions of non-resident companies through a direct shareholding acquisition of non-resident holding companies, and which has been unlawfully put into effect by the Kingdom of Spain in breach of Article 108(3) of the Treaty, is incompatible with the internal market.
48.
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [65] which is applicable at the time the aid is granted.Article 3
EÚ L 135, 21.5.2011, s.
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
1.
Article 4
Pozri Consulta vinculante V0608-12 z 21. marca 2012.
The Kingdom of Spain shall put an end to the aid scheme referred to in Article 1, as regards aid granted to beneficiaries when carrying out indirect acquisitions of shareholdings of non-resident companies through a direct acquisition of shareholdings of holding companies, to the extent that it is incompatible with the common market.
Pozri poznámku pod čiarou č. 1.
The Kingdom of Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
Pozri článok 21 ods. 1 písm. a) TRLIS.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Pozri článok 21 ods. 1 písm. b) TRLIS.
The interests shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [66].
Pozri článok 21 ods. 1 písm. c) TRLIS.
The Kingdom of Spain shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this decision.
Článok 21 TRLIS s názvom Oslobodenie na zamedzenie medzinárodného dvojitého zdanenia dividend a príjmov zo zahraničných zdrojov, ktoré vyplývajú z prevodu cenných papierov reprezentujúcich vlastné imanie subjektov, ktoré nie sú daňovými rezidentmi v Španielsku, sa nachádza v hlave IV TRLIS.
Article 5
Zákon 24/2001 z 27. decembra 2001 o opatreniach administratívneho, fiškálneho a sociálneho poriadku.
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Kráľovský legislatívny dekrét 4/2004 z 5. marca 2004, konsolidované znenie španielskeho zákona o dani z príjmu právnických osôb.
The Kingdom of Spain shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Zákon 16/2007 zo 4. júla 2007 o reforme a prispôsobovaní pravidiel účtovania na účely ich medzinárodnej harmonizácie v súlade s pravidlami účtovania Európskej únie.
Article 6
Pozri list zo 4. júna 2007, ktorý Španielsko zaslalo ako odpoveď na žiadosť o informácie z 26. marca 2007.
Within two months following notification of this Decision, the Kingdom of Spain shall submit the following information:
Pozri list španielskych orgánov zo 7. mája 2014 ako odpoveď na žiadosť o informácie z 26. marca 2014.
the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
Podľa informácií, ktoré poskytli niektoré tretie zainteresované strany, existujú ďalšie administratívne výklady, ktoré sa týkajú článku 12 ods. 5 TRLIS, a to consultas vinculantes V316-05 a V2245-06.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Pozri poznámku pod čiarou č. 15.
a detailed description of the measures already taken and planned to comply with this Decision;
Uznesenie 00/2842/2009; uznesenie 00/4872/2009 a spoločné uznesenia, uznesenie 00/5337/2009 a spoločné uznesenie; uznesenie 00/3637/2010 a spoločné uznesenie.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Články 23 a 24 kráľovského dekrétu 1815/1991.
The Kingdom of Spain shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed.
Pozri uznesenie TEAC z 3. novembra 2011; R.G.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Pozri tiež Consulta vinculante CV5615-12 z 25. októbra 2012, ktorej odôvodnenie je v podobnom duchu.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Uznesenie TEAC z 26. júna 2012; R.G.:00/3637/2010 a R.G.: 00/1439/2011.
Article 7
Pozri rozsudok Audiencia Nacional, odvolanie 125/2011, 6. februára 2014.
This Decision is addressed to the Kingdom of Spain.
Nariadenie Rady (ES) č. 659/1999 z 22. marca 1999 ustanovujúce podrobné pravidlá na uplatňovanie článku 108 Zmluvy o fungovaní Európskej únie (Ú. v.
Done at Brussels, 15 October 2014.
ES L 83, 27.3.1999, s.
Vice-President
Pozri spojené veci C-110/98 a C-147/98 Galbalfrisa a iní.
OJ C 258, 7.9.2013, p.
Consultas 1490-02, V0391-05, V1316-05 a V2245-06; uznesenie TEAC zo 17. septembra 2011 č. 4871-09.
8.
Pozri rozsudok C-537/08P zo 16. decembra 2010, Kahla Thüringen Porzellan GmbH/Komisia.
OJ L 7, 11.1.2011, p.
Pozri rozsudok C-44/93 z 9. augusta 1994, Namur – Les assurances du credit/Komisia.
48.
Fúzia COMP M.4517 – Iberdrola/Scottish Power.
OJ L 135, 21.5.2011, p.
Písomné otázky E-4431/05 a E-4772/05.
1.
Pozri odsek 83 a ďalšie prvého rozhodnutia a odsek 96 a ďalšie druhého rozhodnutia.
See Consulta vinculante V0608-12 of 21 March 2012.
Rozhodnutie C45/07 z 28. októbra 2009 bolo príčinou mnohých žalôb.
See footnote 1.
Ide najmä o rozsudok Všeobecného súdu z 8. marca 2012, Iberdrola/Komisia, T 211/10; uznesenia Všeobecného súdu z 21. marca 2012, BBVA/Komisia, T-225/10; Telefónica/Komisia, T-228/10; Ebro/Puleva/Komisia, T-234/10 a Modelo Continente/Komisia, T-174/11; a uznesenie z 29. marca 2012, AEB/Komisia T-236/10.
See Article 21(1)(a) TRLIS.
Rozsudok Súdneho dvora Európskej únie z 19. decembra 2013 Telefónica/Komisia C-274/12P.
See Article 21(1)(b) TRLIS.
Všeobecný súd ešte rozhoduje vo veciach T-207/10 Deutsche Telekom/Komisia, T-219/10 Autogrill/Komisia a T-227/10 Banco Santander/Komisia.
See Article 21(1)(c) TRLIS.
Rozhodnutie C-45/07 z 12. januára 2011 bolo takisto príčinou mnohých žalôb.
Article 21 TRLIS, entitled ‘Exemption to avoid international double taxation on dividends and income from foreign sources arising from the transfer of securities representing the equity of entities not resident in Spain’ is contained in Title IV TRLIS.
Konkrétne uznesenia Všeobecného súdu z 5. júna 2012, Ibedrola/Komisia, T-431/1, uznesenie z 13. decembra 2012, Cementos Molins/Komisia, T-424/11; uznesenie z 10. júna 2013, Barloworld/Komisia, T-459/11; uznesenie z 9. septembra 2013 pre veci BBVA/Komisia, T-429/11; Telefónica/Komisia, T-430/11; Altadis/Komisia T-400/11; a Telefónica/Komisia T-430/11.
Law 4/2001 of 27 December 2001 on Administrative, Fiscal and Social Order measures.
Všeobecný súd ešte rozhoduje o veciach Sigma/Komisia, T-239/11; Banco Santander/Komisia, T-399/11; Axa/Komisia T-405/11; a Prosegur/Komisia, T-406/11.
Royal Legislative Decree 4/2004 of 5 March, on the Consolidated version of the Spanish Corporate Tax Law.
Súdny dvor ešte rozhoduje o týchto odvolaniach: BBVA/Komisia, C-587/13P; a Telefónica/Komisia C-588/13P.
Law 16/2007 of 4 July 2007 on the reform and adaption of accounting rules for their international harmonization with EU accounting rules.
Tiež je jasné, že otázka oprávnených očakávaní zahrnutá v prvom a druhom rozhodnutí je obmedzená na rozsah pôsobnosti opatrení, ktoré sú v týchto dvoch rozhodnutiach vyhlásené za protiprávnu nezlučiteľnú pomoc.
See letter of 4 June 2007 sent by Spain in reply to a request for information of 26 March 2007.
Účelom uznania oprávnených očakávaní v rozhodnutí nie je a nemôže byť rozšírenie rozsahu pôsobnosti protiprávnej nezlučiteľnej pomoci, ktorá bola skúmaná, ale len obmedzenie jej vymáhania.