natgillin/translations-raw huggingface dataset:
Gibraltar is an open market economy.
Gibraltar je odprto tržno gospodarstvo.
Many of the companies established in Gibraltar (and the groups to which they belong) are likely to be active in sectors where there is trade between Member States.
Mnogo družb, ustanovljenih v Gibraltarju (in skupine, katerim pripadajo), bo verjetno dejavnih v sektorjih, kjer obstaja trgovina med državami članicami.
This is particularly true in the sector of services, where the relevant provisions of Community law fully apply to Gibraltar.
To še posebej drži za sektor storitev, kjer ustrezne določbe zakonodaje Skupnosti v celoti veljajo za Gibraltar.
The Court of Justice has repeatedly ruled that when aid granted by the State strengthens the position of an undertaking vis-à-vis other undertakings competing in intra-Community trade, the latter must be regarded as affected by that aid.
Sodišče Evropskih skupnosti je večkrat razsodilo, da kadar pomoč, ki jo odobri država, izboljša položaj podjetja vis-à-vis drugemu podjetju, ki konkurira v trgovini znotraj Skupnosti, je treba to drugo podjetje obravnavati, kot da je nanj vplivala tista pomoč.
For that purpose, it is not necessary for the recipient undertaking itself to export its products.
Za to ni nujno, da podjetje, ki pomoč prejema, samo izvaža svoje proizvode.
Where a Member State grants aid to an undertaking, domestic production may for that reason be maintained or increased with the result that undertakings established in other Member States have less chance of exporting their products to the market in that Member State.
Če država članica odobri pomoč podjetju, se zaradi tega lahko ohrani ali poveča domača proizvodnja, kar pomeni, da imajo podjetja, ustanovljena v drugih državah članicah, manj možnosti za izvoz svojih proizvodov na trg v tisto državo članico.
Similarly, where a Member State grants aid to undertakings operating in the service and distribution industries, it is not necessary for the recipient undertakings themselves to carry on their business outside the Member State for the aid to have an effect on Community trade, especially in the case of undertakings established close to the frontier between two Member States.
Podobno, če država članica odobri pomoč podjetjem, ki delujejo v industrijah storitev in distribucije, za to, da bi pomoč imela učinek na trgovino Skupnosti, ni nujno, da morajo podjetja, ki pomoč prejemajo, sama izvajati svoje posle zunaj države članice, še posebej v primeru podjetij, ustanovljenih blizu meje med dvema državama članicama.
The relatively small amount of aid, or the relatively small size of the undertaking which receives it, does not as such exclude the possibility that intra-Community trade might be affected [46].
Relativno majhen znesek pomoči ali relativno majhna velikost podjetja, ki pomoč prejme, sama po sebi ne izključujeta možnosti, da je prizadeta trgovina znotraj Skupnosti [46].
Therefore to the extent that Gibraltar companies operating in sectors in which there is intra-Community trade benefit from this exemption, it affects trade between Member States, distorting or threatening to distort competition.
Zato, v kolikor imajo gibraltarske družbe, ki delujejo v sektorjih, kjer obstaja trgovina znotraj Skupnosti, korist od te oprostitve, to vpliva na trgovino med državami članicami, kar izkrivlja ali grozi, da bo izkrivilo, konkurenco.
The United Kingdom, the Government of Gibraltar and Spain each make observations about the compliance of the reform with the criteria set out in the Code of Conduct and with other international norms.
Združeno kraljestvo, gibraltarska vlada in Španija so vsak predstavili pripombe o združljivosti reforme s kriteriji, določenimi v etičnem kodeksu, in z drugimi mednarodnimi predpisi.
However, as observed by the Government of Gibraltar, the assessment of a measure as harmful (or otherwise, as is the case with the reform [47]) under the Code has no direct bearing on its evaluation for State aid purposes under Article 87 of the EC Treaty.
Kot je ugotovila gibraltarska vlada, pa ocena ukrepa kot škodljivega (ali drugače, kot je v primeru z reformo [47]) v okviru Kodeksa nima neposrednega vpliva na njegovo oceno glede državne pomoči v okviru člena 87 Pogodbe ES.
Equally, the allegations made by Spain and rebutted by the United Kingdom relating to tax evasion and money laundering are, as the United Kingdom points out, not relevant to the State aid investigation.
Enako, so trditve, ki jih je predstavila Španija in spodbijalo Združeno kraljestvo, v zvezi z utajami davkov in pranjem denarja, kot poudarja Združeno kraljestvo, nepomembne za preiskavo o državni pomoči.
The Commission rejects the comment from the Government of Gibraltar that in its State aid actions, the Commission has not respected equality of treatment.
Komisija zavrača pripombo gibraltarske vlade, da Komisija v svojih dejavnostih glede državne pomoči ni upoštevala enakosti obravnave.
No specific evidence has been adduced in support of this suggestion.
V podporo temu argumenti niso bili predloženi nobeni specifični dokazi.
In any event, when investigating possible State aid within the meaning of Article 87 of the EC Treaty, the Commission is obliged to look at each measure solely on its own merits.
Kakor koli, pri preiskovanju možnosti državne pomoči v okviru pomena člena 87 Pogodbe ES je Komisija obvezana, da preuči vsak ukrep izključno na podlagi vsebine.
Although the Government of Gibraltar suggests that measures under Articles 95 to 97 of the EC Treaty constitute the appropriate course of action, the Commission notes that point 15 of the Notice must be read in conjunction with point 6 which clearly refers to possible courses of action in relation to the effects of general tax measures within Member States.
Čeprav gibraltarska vlada trdi, da ukrepi v okviru členov 95 do 97 Pogodbe ES predstavljajo primerno ukrepanje, Komisija poudarja, da je točko 15 Obvestila treba brati skupaj s točko 6, ki jasno nakazuje možna ukrepanja v povezavi z učinki splošnih davčnih ukrepov znotraj držav članic.
Implicit in this suggestion is a demand for Gibraltar to be treated as if it were a Member State in its own right, in the same way that the Åland Executive claims that direct taxation measures adopted by self-governing regions should be assessed as if they were adopted by a Member State.
V tej trditvi je implicitna zahteva, da se Gibraltar obravnava kot samostojna država članica, enako kot Alandski izvršilni organ trdi, da bi bilo treba neposredne davčne ukrepe, ki jih sprejmejo regije s samostojno upravo, presojati, kot če bi jih sprejela država članica.
However, there is no basis in the EC Treaty for such a claim.
V Pogodbi ES pa ni podlage za takšno trditev.
Neither the United Kingdom nor the Government of Gibraltar has attempted to argue that if it constitutes aid, the reform can be considered to be compatible with the common market.
Niti Združeno kraljestvo niti Gibraltar nista poskusila dokazati, da je reformo, če predstavlja pomoč, mogoče obravnavati kot združljivo s skupnim trgom.
The Commission therefore maintains its position set out in its assessment of compatibility in the opening of the procedure.
Komisija zato ohranja svoje stališče, določeno v njeni presoji združljivosti ob uvedbi postopka.
That assessment is repeated and refined as follows.
Ta presoja je ponovljena in izboljšana takole.
None of the exceptions under Article 87(2) of the EC Treaty can be applied in this case as the reform is not aimed at the objectives listed in that provision.
V tem primeru ni mogoče uporabiti nobenih oprostitev v okviru člena 87(2) Pogodbe ES, saj reforma ni namenjena ciljem, ki so navedeni v tej določbi.
Under Article 87(3)(a), an aid measure is considered compatible with the common market when it is designed to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment.
V okviru člena 87(3)(a) se ukrep pomoči obravnava kot združljiv s skupnim trgom, če je osnovan tako, da spodbuja gospodarski razvoj območij, kjer je življenjska raven neobičajno nizka, ali kjer je podzaposlenost velika.
Such areas are defined by the United Kingdom's regional aid map for the period 2000 to 2006, as approved by the Commission under State aid number No 265/00 [48].
Ta območja so navedena v zemljevidu regionalne pomoči Združenega kraljestva za obdobje 2000 do 2006, kot ga je odobrila Komisija v okviru številke državne pomoči N 265/00 [48].
Since Gibraltar is not such an area, this provision does not apply.
Ker Gibraltar ni takšno območje, ta določba ne velja.
As regards the exceptions laid down in Article 87(3)(b) and (d), the reform is not intended to promote the execution of an important project of common European interest nor to remedy a serious disturbance in the economy of the United Kingdom, nor is it intended to promote culture or heritage conservation.
Kar se tiče izjem, določenih v členu 87(3)(b) in (d), reforma ni namenjena spodbujanju izvajanja pomembnega projekta, ki bi bil skupnega evropskega interesa, niti ni namenjena izboljšanju resne motnje v gospodarstvu Združenega kraljestva, niti ni namenjena spodbujanju ohranjanja kulture ali dediščine.
Lastly, it is necessary to examine whether the reform can qualify for the exception laid down in Article 87(3)(c) which states that aid to facilitate the development of certain economic activities or of certain economic areas where such aid does not adversely affect trading conditions to an extent contrary to the common interest may be considered to be compatible with the common market.
Končno, treba je preučiti, ali lahko reforma ustreza izjemi, določeni v členu 87(3)(c), ki navaja, da je pomoč, ki je namenjena spodbujanju razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih področij, kjer takšna pomoč nima tako škodljivega vpliva na pogoje trgovine, da bi bil v nasprotju s skupnim interesom, mogoče obravnavati kot združljivo s skupnim trgom.
The elements of the reform identified as giving rise to an advantage and the reform as a whole when compared with the system of company taxation in the United Kingdom relieve the enterprises concerned of charges that would usually be borne by their budgets in the normal course of their business.
Elementi reforme, za katere je bilo pokazano, da povzročajo prednost, in reforma kot celota, če jo primerjamo s sistemom davka od dobička pravnih oseb v Združenem kraljestvu, zadevna podjetja oprosti dajatev, ki bi jih navadno nosili njihovi proračuni ob normalnem izvajanju poslovanja.
This relief is not linked either to investment or to job creation and therefore constitutes operating aid, the benefits of which will cease as soon as it is withdrawn.
Ta oprostitev ni povezana niti z investicijami niti z ustvarjanjem delovnih mest, zato predstavlja pomoč za tekoče poslovanje, njene koristi pa bodo prenehale takoj, ko bo umaknjena.
According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain economic activities or of certain economic areas.
V skladu s stalno prakso Komisije takšne pomoči ni mogoče obravnavati, kot da podpira razvoj določenih gospodarskih dejavnosti ali določenih gospodarskih področij.
In addition, Gibraltar is not included in the regional aid map for the United Kingdom [49].
Dodatno, Gibraltar sploh ni zajet v zemljevidu regionalne pomoči za Združeno kraljestvo [49].
The Commission concludes that the reform constitutes a scheme of State aid within the meaning of Article 87(1) of the EC Treaty.
Komisija ugotavlja, da reforma predstavlja shemo regionalne pomoči v okviru pomena člena 87(1) Pogodbe ES.
None of the derogations provided for in Article 87(2) or Article 87(3) apply.
Nobena odstopanja, ki jih zagotavljata člen 87(2) ali člen 87(3), ne veljajo.
Therefore the United Kingdom is not authorised to implement the reform.
Zato Združeno kraljestvo ni pooblaščeno za izvajanje te reforme.
The proposals notified by the United Kingdom for the reform of the system of corporate taxation in Gibraltar constitute a scheme of State aid that is incompatible with the common market.
Predlogi, ki jih je priglasilo Združeno kraljestvo za reformo sistema davka od dobička pravnih oseb v Gibraltarju, predstavljajo shemo državne pomoči, ki ni združljiva s skupnim trgom.
Those proposals may accordingly not be implemented.
Zato se teh predlogov ne sme izvajati.
OJ C 300, 4.12.2002, p. 2.
UL C 300, 4.12.2002, str. 2.
OJ C 2, 6.1.1998, p. 1.
UL C 2, 6.1.1998, str. 1.
Approved by the OECD Council on 9.4.1998.
Odobril Svet OECD dne 9.4.1998.
OJ C 384, 10.12.1998, p. 3.
UL C 384, 10.12.1998, str. 3.
Opinion in Joined Cases C-400/97, C-401/97 and C-402/97, [2000] ECR I-1073.
Mnenje v združenih zadevah C-400/97, C-401/97 in C-402/97, [2000] PSES I-1073.
Joined Cases T-92/00 and T-103/00, [2002] ECR II-1385, p. 27.
Združene zadeve T-92/00 in T-103/00, [2002] PSES II-1385, str. 27
See paragraphs 33 to 57.
Glej odstavke 33 — 57.
Published, respectively, in October 2001 and on 22 November 2002.
Objavljeni v oktobru 2001 in 22. novembra 2002.
Public commitment made on 27 February 2002.
Javna obveznost, nastala dne 27. februarja 2002.
Report of Code of Conduct Group (Business Taxation) to the Ecofin Council on 4 December 2001 (14467/01 — FISC 249, 27.11.2001).
Poročilo Skupine za etični kodeks (obdavčenje podjetij) Ekonomsko-finančnemu svetu z dne 4. decembra 2001 (14467/01 — FISC 249, 27.11.2001).
See footnote 7.
Glej opombo 7.
This exception was recognised by the Court in Case 173/73 [1974] ECR 709.
To izjemo je sodišče priznalo v zadevi 173/73 [1974] PSES 709.
Joined Cases C-400/97, C-401/97 and C-402/97, [2000] ECR I-1073.
Združene zadeve C-400/97, C-401/97 in C-402/97, [2000] PSES I-1073.
Commission Decision of February 13, 2001, N 147 A/2000 France (Loi d'orientation pour l'Outre-mer) and case 248/84 Germany v Commission [1987] ECR 4013.
Sklep Komisije z dne 13. februarja 2001 N 147 A/2000 Francija (Loi d'orientation pour l'Outre-mer) in zadeva 248/84 Nemčija proti Komisiji [1987] PSES 4013.
Joined cases T-127/99, T-129/99 and T-148/99 Diputación Foral de Álava and others v Commission, p. 142.
Združene zadeve T-127/99, T-129/99 in T-148/99, Diputacion Foral de Alava in drugi proti Komisiji, str. 142.
FATF Offshore Group of Banking Supervisors, Mutual Evaluation Report (November 2002), p. 29.
FATF skupina bančnih nadzornikov proč od obale, Poročilo o skupni oceni (november 2002), str. 29.
IMF Report (October 2001) ‘Gibraltar: Assessment of the Regulation and Supervision of Financial Services’, paragraph 9.
Poročilo IMF (oktober 2001) „Gibraltar: Ocena predpisov in nadzora finančnih storitev“ odstavek 9.
See in particular Commission Decision 93/337/EEC of 10 May 1993 concerning a scheme of tax concessions for investment in the Basque country (OJ L 134, 3.6.1993, p. 25).
Glej zlasti Odločbo Komisije 93/337/EGS z dne 10. maja 1993 o davčnih ugodnostih za investicije v baskovski državi (UL L 134, 3.6.1993, str. 25).
Opinion of Mr Advocate General Saggio in Joined Cases C-400/97, C-401/97 and C-402/97 [2000] ECR I-1073.
Mnenje g. generalnega pravobranilca Saggia v združenih zadevah C-400/97, C-401/97 in C-402/97 [2000] PSES I-1073.
See in particular, in the case of measures adopted by central authorities, the Commission Decision of 21 May 1997, aid N 847/96, on the creation of priority outermost regions and measures on improved economic access in the French Overseas Territories (OJ C 245, 12.8.1997), the Commission Decision of 16 December 1997, aid N 144/A/96, on the scheme of regional aid to investment and operating aid which amends the economic and tax system of the Canary Islands (OJ C 65, 28.2.1998) and Commission Decision 2002/780/EC of 28 February 2001 on the aid scheme ‘Investment allowance 1999’, which Germany is planning to implement for certain undertakings in the new Länder, including Berlin (OJ L 282, 19.10.2002, p. 15).
Glej zlasti, v primeru ukrepov, ki so jih sprejele centralne oblasti, Odločbo Komisije z dne 21. maja 1997, pomoč N 847/96, o ustanovitvi prioritetnih najbolj oddaljenih regij in ukrepov o izboljšanem gospodarskem dostopu v francoskih čezmorskih ozemljih (UL C 245, 12.8.1997), Odločbo Komisije z dne 16. decembra 1997, pomoč N 144/A/96, o shemi regionalne pomoči za investicijsko pomoč in pomoč za tekoče poslovanje, ki spreminja gospodarski in davčni sistem Kanarskih otokov (UL C 65, 28.2.1998) in Odločbo Komisije 2002/780/ES z dne 28. februarja 2001 o shemi pomoči „Investment allowance 1999“, ki jo Nemčija namerava izvesti za določena podjetja v novih deželah, vključno z Berlinom ( UL L 282, 19.10.2002, str. 15).
See also Commission Decision 98/476/EC of 21 January 1998 on tax concessions under Article 52(8) of the German Income Tax Act (Einkommensteuergesetz) (OJ L 212, 30.7.1998, p. 50), on which the Court of Justice delivered judgment on 19 September 2000 in Case C-156/98 Germany v Commission [2000] ECR I-6857.
Glej tudi Odločbo Komisije 98/476/ES z dne 21. januarja 1998 o davčnih ugodnostih, v okviru člena 52(8) nemškega zakona o dohodnini (Einkommensteuergesetz) (UL L 212, 30.7.1998, str. 50), o katerem je Sodišče Evropskih skupnosti izdalo sodbo z dne 19. septembra 2000 v zadevi C-156/98 Nemčija proti Komisiji [2000] PSES I-6857.
In the case of measures granted by regional authorities, see Commission Decision 93/337/EEC of 10 May 1993 concerning a scheme of tax concessions for investment in the Basque country and Commission Decision 2003/442/EC of 11 December 2002 on the part of the scheme adapting the national tax system to the specific characteristics of the Autonomous Region of the Azores which concerns reductions in the rates of income and corporation tax (OJ L 150, 18.6.2003, p. 52).
V primeru ukrepov, ki so jih odobrile regionalne oblasti, glej Odločbo Komisije 93/337/EGS z dne 10. maja 1993 v zvezi s shemo davčnih ugodnosti za investicije v Baskovski državi in Odločbo Komisije 2003/442/ES z dne 11. decembra 2002 o delu sheme, ki prilagaja državni davčni sistem specifičnim značilnostim Avtonomne regije Azorov, ki zadeva zmanjšanja stopenj dohodnine in davka od dobička pravnih oseb (UL L 150, 18.6.2003, str. 52).
Case 173/73 Italy v Commission [1974] ECR 713, Case 323/82 Intermills v Commission [1984] ECR 3809 and Case C-248/84 Germany v Commission [1987] ECR 4013.
Zadeva 173/73 Italija proti Komisiji [1974] PSES 713, zadeva 323/82 Intermills proti Komisiji [1984] PSES 3809 in zadeva C-248/84 Nemčija proti Komisiji [1987] PSES 4013.
Cited above.
Navedeno zgoraj.
See in this respect the judgment of the Court in Joined Cases T-127/99, T-129/99 and T-148/99 Territorio Histórico de Álava and Others v Commission [2002] ECR II-1275, paragraph 237.
V zvezi s tem glej sodbo Sodišča v združenih zadevah T-127/99, T-129/99 in T-148/99 Territorio Histórico de Álava in drugi proti Komisiji [2002] PSES II-1275, pri odstavku 237.
See, for instance, Commission Decision 2000/795/EC of 22 December 1999 on the State aid implemented by Spain for Ramondín SA and Ramondín Cápsulas SA (OJ L 318, 16.12.2000, p. 36).
Glej, na primer, Odločbo Komisije 2000/795/ES z dne 22. decembra 1999 o državni pomoči, ki jo Španija izvaja za Ramondín SA in Ramondín Cápsulas SA (UL L 318, 16.12.2000, str. 36).
See Joined Cases T-92/00 and T-103/00, cited above, concerning Decision 2000/795/EC.
Glej združene zadeve T-92/00 in T-103/00, navedeno zgoraj, v zvezi z Odločbo 2000/795/ES.
See in particular Commission Decision 2003/28/EC of 20 December 2001 on a State aid scheme implemented by Spain in 1993 for certain newly established firms in Álava (Spain) (OJ L 17, 22.1.2003, p. 20), Commission Decision 2003/86/EC of 20 December 2001 on a State aid scheme implemented by Spain in 1993 for certain newly established firms in Vizcaya (Spain) (OJ L 40, 14.2.2003, p. 11) and Commission Decision 2003/192/EC of 20 December 2001 on a State aid scheme implemented by Spain in 1993 for certain newly established firms in Guipúzcoa (Spain) (OJ L 77, 24.3.2003, p. 1).
Glej zlasti Odločbo Komisije 2003/28/ES z dne 20. decembra 2001 o shemi državne pomoči, ki jo je izvajala Španija leta 1993 za določena na novo ustanovljena podjetja v Álavi (Španija) (UL L 17, 22.1.2003, str. 20), Odločbo Komisije 2003/86/ES z dne 20. decembra 2001 o shemi državne pomoči, ki jo je izvajala Španija leta 1993 za določena na novoustanovljena podjetja v Vizcayi (Španija) (UL L 40, 14.2.2003, str. 11) in Odločbo Komisije 2003/192/ES z dne 20. decembra 2001 o shemi državne pomoči, ki jo je izvajala Španija leta 1993 za določena na novo ustanovljena podjetja v Guipúzcoa-i (Španija) (UL L 77, 24.3.2003, str. 1).
See Decision 2003/442/EC, cited above.
Glej Odločbo 2003/442/ES, navedeno zgoraj.
Cases C-351/98 Spain v Commission [2002] ECR I-8031, point 44, and C-409/00 Spain v Commission [2003] ECR I-1487, point 56.
Zadevi C-351/98 Španija proti Komisiji [2002] PSES I-8031, točka 44, in C-409/00 Španija proti Komisiji [2003] PSES I-1487, točka 56.
Case C-218/02 Commission v United Kingdom, judgment of 29 January 2004 not yet reported, point 15 of the grounds and point 1 of the operative part.
Zadeva C-218/02, Komisija proti Združenemu kraljestvu, sodba z dne 29. januarja 2004 še ni sporočena, točka 15 izhodišča in točka 1 operativnega dela.
Case 248/84 Germany v Commission ECR [1987] 4013, p. 17.
Zadeva 248/84 Nemčija proti Komisiji PSES [1987] 4013, str. 17.
The Gibraltar Government website (www.gibraltar.gov.gi) states that ‘wages [in Gibraltar] are broadly in line with the United Kingdom’.
Spletna stran gibraltarske vlade (www.gibraltar.gov.gi) navaja, da so „plače [v Gibraltarju] na splošno v skladu s plačami v Združenem kraljestvu“.
Average full-time wages in the United Kingdom are around GBP 24000 (source: New Earnings Survey 2002, http://www.statistics.gov.uk/pdfdir/nes1002.pdf).
Povprečne plače za polni delovni čas v Združenem kraljestvu so približno 24000 £ (vir: New Earnings Survey 2002, http://www.statistics.gov.uk/pdfdir/nes1002.pdf).
Labour costs to employers include other costs (e.g. social security contributions).
Stroški delovne sile za delodajalce vključujejo druge stroške (npr. prispevke za socialno varnost).
Government of Gibraltar Press Release 008/2003, 14 January 2003.
Sporočilo za javnost vlade Gibraltarja 008/2003, 14. januar 2003.
See Commission Regulation (EC) No 69/2001 on de minimis aid (OJ L 10, 13.1.2001, p. 30).
Glej Uredbo Komisije (ES) št. 69/2001 o de minimis pomoči (UL L 10, 13.1.2001, str. 30).
Figures for the number of companies are approximate.
Številke za število družb so približne.
Source: information supplied by the United Kingdom and/or Gibraltar in the course of this investigation and the investigations into exempt and qualifying companies.
Vir: informacije sta posredovala Združeno kraljestvo in/ali Gibraltar v teku te preiskave in preiskav izvzetih in ustreznih družb.
Assuming that the financial services top-up tax would be set at 5 %.
Ob predvidevanju, da bi bil dopolnilni davek na finančne storitve določen na 5 %.
Ignoring utilities, which would be taxed at 35 %.
Ne upoštevajoč javnih gospodarskih služb, ki bi bile obdavčene po 35 %.
Assuming that exempt companies have no physical presence in Gibraltar and would therefore have no liability for payroll or business property occupation tax.
Ob predvidevanju, da izvzete družbe niso fizično prisotne v Gibraltarju in zato niso obvezane davku na izplačane plače ali davku na poslovne prostore za dejavnost.
The majority of qualifying companies.
Večina ustreznih družb.
A few have tax rates outside this range.
Nekaj jih ima davčne stopnje zunaj tega območja.
Assuming they are taxed at the full, standard corporation tax rate.
Ob predvidevanju, da so obdavčena po polni, standardni stopnji davka od dobička pravnih oseb
Case E7/2002, appropriate measures proposed by letter C(2002) 4481 final of 27 November 2002.
Zadeva E7/2002, primerni ukrepi predlagani v uradnem pismu C(2002) 4481 konč. z dne 27. novembra 2002.
Case C-52/2001.
Zadeva C 52/2001.
See Case 284/84 Germany v Commission [1987] ECR 4013, point 17.
Glej zadevo 284/84 Nemčija proti Komisiji, [1987] PSES 4013, točka 17.