natgillin/translations-raw huggingface dataset:
The Commission is of the opinion that if this claim can be substantiated in a more detailed study on the relation between the respective turnovers of these two professions in respect of equalivalentships, it could in fact be logical to apply lower tax rates to managers than to shipowners.
V kolikor bi bila ta ugotovitev podprta z bolj poglobljeno študijo o razmerju med zadevnim prometom obeh obravnavanih poslovanj za enakovredne ladje, Komisija meni, da bi bilo dejansko logično, da upravljavci nosijo nižjo stopnjo obdavčenja kot to velja za ladjarje.
In the absence of such a study, the Commission takes the view that on the basis of the information currently at its disposal it cannot accept a 1:10 ratio in the taxation rates on the basis of tonnage between shipowners and ship managers.
Ker te študije ni, Komisija meni, da na osnovi podatkov, s katerimi razpolaga danes, na tej stopnji ne more sprejeti razmerja med ladjarji in upravljavci ladij od ena do deset v stopnjah obdavčenja na osnovi tonaže.
In view of the above and of the information available, the Commission believes that a flat-rate taxation scheme for persons managing ships on behalf of third parties, with taxation based on the tonnage of the fleet managed, is compatible with the common market if the rates relating to tonnage are the same as those applicable to shipping transport companies and if the managers in question are at the same time responsible for crew management and technical management of ships, in accordance with the requirements of the Community guidelines published on 17 January 2004 on aid to maritime transport.
Upoštevajoč predhodne ugotovitve in razpoložljive podatke, Komisija ocenjuje, da je sistem pavšalnega obdavčenja v korist upravljavcev ladij za račun tretjih, to je, obdavčenja, ki je postavljeno na osnovi tonaže flote pod upravljanjem, skladen s skupnim trgom, v kolikor so stopnje, ki se nanašajo na tonažo enake stopnjam, ki veljajo za podjetja pomorskega prometa ter, v kolikor obravnavani upravljavci istočasno zagotavljajo vodenje posadke kot tehnično upravljanje ladij v skladu z zahtevami smernic Skupnosti o pomočeh pomorskemu prometu, objavljenih 17. januarja 2004.
CONCLUSIONS
UGOTOVITVE
In conclusion, the Commission considers with regard to the flat-rate taxation scheme for shipowners as provided for in the programme act of 2 August 2002 that:
Kar zadeva sistem pavšalnega obdavčenja v korist ladjarjev, kot ga je določil zakon o dolgoročnem programu z dne 2. avgusta 2002, Komisija meni:
the introduction of the EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes (Article 119(1) of the programme act) is compatible with the common market, provided that the ships concerned are new or else have been registered at least for the past five years under a non-Community flag;
uvedba stopnje 0,05 eura po skupini 100 ton nad 40000 tonami (člen 119(1) zakona o dolgoročnem programu) je skladna s skupnim trgom pod pogojem, da so ladje, ki jih uredba zadeva, nove, ali pa so vsaj bile najmanj pet zadnjih letih registrirane pod zastavo izven Skupnosti;
inclusion in the flat-rate taxation scheme of revenue from the following activities (Article 115(2) of the programme act) is incompatible with the common market:
pokritje prihodkov iz sledečih dejavnosti z sistemom pavšalnega obdavčenja (člen 115(2) zakona o dolgoročnem programu):
the sale of products not intended for consumption on board such as luxury articles, and the provision of services not directly connected with maritime transport such as gambling, gaming tables and casinos and excursions for passengers,
prodaja proizvodov, ki niso namenjeni porabi na ladji, kot so luksuzni izdelki ter storitve brez neposredne povezave s pomorskim prometom, kot so stave, namizne igre in igralnice, ter izleti za potnike,
short-term investment of operating capital if it does not correspond to revenue from the company's normal cash resources accruing from eligible activities [44],advertising and marketing provided that they do not relate to the sale of advertising space on board eligible ships,
kratkoročno investiranje obratnih sredstev, v kolikor ne gre za prihodek tekočih gotovinskih virov podjetja, ki izhajajo iz izbranih dejavnosti [44],oglaševanje in trženje, v kolikor ne gre za prodajo oglaševalskega prostora na krovu izbranih ladij,
ship brokerage activities for ships of third parties,
dejavnost ladijskega posredništva za račun ladij tretjih strank,
disposal of operating assets if by their nature they are not intended for maritime transport.
odtujitev obratnih sredstev, v kolikor niso po svoji naravi namenjena za pomorski promet.
inclusion in the flat-rate taxation scheme of revenue from the following activities (Article 115(2) of the programme act) is compatible with the common market:
pokritje prihodkov iz sledečih dejavnosti z sistemom pavšalnega obdavčenja (člen 115(2) zakona o dolgoročnem programu):
short-term investment of operating capital if it corresponds to revenue from the company's normal cash resources accruing from eligible activities [45],
kratkoročno investiranje obratnih sredstev, v kolikor ne gre za prihodek tekočih gotovinskih virov podjetja, ki izhajajo iz izbranih dejavnosti [45],
advertising and marketing provided that they relate to the sale of advertising space on board eligible ships,
oglaševanje in trženje, v kolikor ne gre za prodajo oglaševalskega prostora na krovu izbranih ladij,
ship brokerage activities for the company's own ships,
dejavnost ladijskega posredništva za račun lastnih ladij,
disposal of operating assets if by their nature they are intended for maritime transport.
odtujitev obratnih sredstev, v kolikor so po svoji naravi namenjena pomorskemu prometu.
deduction, from taxation determined on a flat-rate basis in relation to tonnage, of the losses of other divisions which for the relevant accounting year could not be deducted from profits of any of the company's other divisions (Article 120(1) of the programme act) is incompatible with the common market;
odbitek izgub iz drugih oddelkov od pavšalno določenega davka na osnovi tonaže, ki v zadevnem obračunskem letu niso mogle biti odbite od dobičkov katerega od ostalih oddelkov družbe (člen 120(1) zakona o dolgoročnem programu), je skladen s skupnim trgom;
the reduced rates used to calculate the flat-rate tax on ships less than ten years old (Article 119(2) of the programme act) are incompatible with the common market.
znižane stopnje, ki se uporabljajo za izračun pavšalnega davka ladij, ki imajo manj kot 10 let (člen 119(2) zakona o dolgoročnem programu) so skladne s skupnim trgom.
With regard to the tax measures outside the flat-rate taxation scheme for shipowners, the Commission considers that the following are incompatible with the common market:
V zvezi z davčnimi ukrepi izven sistema pavšalnega obdavčenja v korist ladjarjev, Komisija meni, da so v neskladju s skupnim trgom:
the special depreciation mechanism provided for in Article 121 of the programme act for all ships not used for eligible activities,
določilo specialne amortizacije, predvidene v členu 121 zakona o dolgoročnem programu za vse ladje, ki ne izvajajo izbranih dejavnosti,
reductions, for ships not intended for maritime shipping, of the registration tax on mortgages on ships not intended for maritime transport.
znižanja registracijske takse za hipoteke na ladje za ladje, ki niso namenjene pomorskemu prometu.
On the basis of the information at its disposal alone, the Commission cannot consider as compatible with the common market the flat-rate taxation scheme for persons managing ships on behalf of third parties as provided for in Article 124 of the programme act.
Na osnovi podatkov, s katerimi razpolaga, Komisija ne more presoditi, ali je sistem pavšalnega obdavčenja v korist upravljavcev ladij za račun tretjih, kot ga predvideva člen 124 zakona o dolgoročnem programu, skladen s skupnim trgom.
This position can, where appropriate, be reviewed in a future Commission decision on the basis of a new notification and more complete and relevant information.
Ta presoja bi morebiti lahko prišla v pregled v bodoči odločbi Komisije na osnovi nove objave in popolnejših in primernejših podatkov.
However, the Commission considers as compatible with the common market the flat-rate taxation scheme for persons managing ships on behalf of third parties provided that the tonnage-related rates are the same as those applicable to maritime shipping companies and that the managers in question are simultaneously responsible for the management of crews and the technical management of ships in accordance with the requirements of the Community guidelines published on 17 January 2004 on aid for maritime transport.
Nasprotno pa Komisija sodi, da je sistem pavšalne obdavčitve v korist upravljavcev ladij v imenu tretjih oseb skladen s skupnim trgom, pod pogojem, da so stopnje, ki se nanašajo na tonažo, enake stopnjam, ki veljajo za podjetja pomorskega prometa, ter, da zadevni upravljavci zagotavljajo istočasno vodenje posadke in tehnično upravljanje ladij, v skladu z zahtevami smernic Skupnosti, objavljenih 17. januarja 2004, ki se nanašajo na pomoči v pomorskem prometu.
This decision is immediately enforceable, including with regard to the recovery of any individual aid illegally granted, without prejudice to the possibility that this aid may, where appropriate, not be qualified as State aid because the four criteria laid down in Article 87(1) of the Treaty are not all met or because the aid may be regarded as aid compatible with the common market by virtue of its own characteristics,
Ta odločba je izvršljiva takoj, vključno z morebitno izterjavo posameznih nezakonito dodeljenih pomoči, z možnostjo, da se te pomoči v določenih primerih izognejo kvalifikaciji državne pomoči, v kolikor ne izpolnjujejo vseh štirih kriterijev, navedenih v členu 87(1) Pogodbe, ali pa se štejejo za pomoči, ki so skladne s skupnim trgom na temelju lastnih značilnosti –
The fiscal measures laid down in the Belgian programme act of 2 August 2002 in respect of which a formal investigation procedure has been initiated by Commission decision of 19 March 2003 constitute State aid within the meaning of Article 87(1) of the Treaty.
Davčni ukrepi, ki jih vsebuje belgijski zakon o dolgoročnem programu z dne 2. avgusta 2002, ki so bili predmet otvoritve uradnega postopka preiskave z Odločbo Komisije z dne 19. marca 2003, tvorijo državno pomoč v smislu člena 87(1) Pogodbe.
The introduction in the flat-rate taxation scheme for shipowners of a rate reduced to EUR 0,05 per 100 tonnes for the tranche above 40000 tonnes is compatible with the common market, provided that the ships over 40000 tonnes to which this reduced rate is applied are new or have been registered under the flag of a third country during the five years preceding their entry into the flat-rate taxation scheme.
Uvedba znižanja stopnje na 0,05 eura za 100 ton za skupine nad 40000 tonami v sistem pavšalnega obdavčenja v korist ladjarjev, je skladna s skupnim trgom pod pogojem, da so ladje z več kot 40000 tonami, ki jih zadeva uporaba znižane stopnje, nove, ali pa so bile pod zastavo tretjih držav registrirane pet let pred njihovim vstopom v sistem pavšalnega obdavčenja.
Revenue accruing from the following activities is not eligible under the flat-rate taxation scheme for shipowners:
Prihodki iz naslednjih dejavnosti ne izpolnjujejo pogojev za sistem pavšalnega obdavčenja v korist ladjarjev:
ancillary and temporary activities;
spremljajoče in začasne dejavnosti;
the sale of products not intended for consumption on board, such as luxury articles, and the provision of services not directly connected with maritime transport such as gambling, gaming tables and casinos and excursions for passengers;
prodaja proizvodov, ki niso namenjeni porabi na ladji, kot so luksuzni izdelki in storitve brez direktne povezave s pomorskim prometom, kot so stave, namizne igre in igralnice ter izleti za potnike;
revenue from short-term investment of operating capital if it does not correspond to income from the company’s ordinary cash resources accruing from eligible activities;
prihodki od kratkoročnega investiranja obratnih sredstev, v kolikor ne gre za plačila iz tekočih sredstev podjetja, ki izhajajo iz dejavnosti, ki ne izpolnjujejo pogojev;
advertising and marketing if these do not correspond to the sale of advertising space on board eligible ships;
oglaševanje in trženje, v kolikor ne gre za prodajo oglaševalskega prostora na ladjah, ki izpolnjujejo pogoje;
ship brokerage activities on behalf of ships of third parties;
dejavnost ladijskega posredništva v imenu ladij tretjih oseb;
Their inclusion in the flat-rate taxation scheme for shipowners is incompatible with the common market.
Njihova vključitev v sistem pavšalnega obdavčenja v korist ladjarjev je v neskladju s skupnim trgom.
Revenue accruing from the following activities is eligible under the flat-rate taxation scheme for shipowners:
Prihodki, ki izhajajo iz naslednjih dejavnosti, izpolnjujejo pogoje sistema pavšalnega obdavčenja v korist ladjarjev:
revenue from short-term investment of operating capital if it corresponds to income from the company’s normal cash resources accruing from eligible activities;
prihodki od kratkoročnega investiranja obratnega kapitala, v kolikor gre za povračila iz tekočih sredstev podjetja, ki izhajajo iz dejavnosti, ki izpolnjujejo pogoje;
advertising and marketing if these correspond to the sale of advertising space on board eligible ships;
oglaševanje in trženje, v kolikor gre za prodajo oglaševalskega prostora na ladjah, ki izpolnjujejo pogoje;
ship brokerage activities on behalf of the company’s own ships;
dejavnost ladijskega posredništva za račun lastnih ladij;
Their inclusion in the flat-rate taxation scheme for shipowners is compatible with the common market provided that the conditions set out in this paragraph are complied with.
Njihova vključitev v sistem pavšalnega obdavčenja v korist ladjarjev je skladna s skupnim trgom ob upoštevanju pogojev, ki so navedeni v tem odstavku.
Deduction of losses of other divisions of a company liable for taxation that are not subject to the flat-rate tax from the tonnage-based flat-rate tax for ship owners is incompatible with the common market.
Odbitek izgub iz ostalih oddelkov družbe davkoplačevalke, ki ne spadajo pod pavšalno obdavčenje, od pavšalno določenega davka na osnovi tonaže v korist ladjarjev, ni v skladu s skupnim trgom.
Reductions of tax rates of flat-rate taxation for shipowners in respect of ships less than 10 years old are incompatible with the common market.
Znižanja stopenj obdavčitve v okviru pavšalne obdavčitve v korist ladjarjev za ladje, ki so stare manj kot 10 let, niso v skladu s skupnim trgom.
Application of the scheme for the accelerated depreciation of ships to ships that by their nature are not intended for maritime transport is incompatible with the common market.
Uporaba sistema pospešene amortizacije za ladje, ki po svoji naravi niso namenjene za pomorski promet, ni v skladu s skupnim trgom.
As appropriate measures, it is proposed that Belgium abolish the special option scheme applicable to the depreciation of ships not intended by their nature for maritime transport before 30 June 2005.
Belgiji kot koristne ukrepe predlagajo ukinitev posebnega izbirnega sistema, ki se uporablja za amortizacije za vse ladje, ki po svoji naravi niso namenjene pomorskemu prometu, pred 30. junijem 2005.
Before 31 December 2004 Belgium shall inform the Commission of its decision to adopt the said appropriate measures.
Belgija pred 31. decembrom 2004 obvesti Komisijo o svoji odločitvi, da sprejme omenjene ustrezne ukrepe.
Reduction of or exemption from the payment of the registration duty on mortgages on ships which by their nature are not intended for maritime transport is incompatible with the common market.
Znižanje ali oprostitev plačila registracijskih taks hipotek na ladje, ki po svoji naravi niso namenjene za pomorski promet, je neskladno s skupnim trgom.
The tonnage-based flat-rate taxation scheme for persons managing ships on behalf of third parties is compatible with the common market provided that the latter are simultaneously responsible for the management of crews and the technical management of ships, in accordance with the provisions of the Community guidelines in force on aid for maritime transport and provided that the tonnage-related rates are the same as those applicable to maritime transport companies.
Sistem pavšalnega obdavčenja po tonaži, predvidenega v korist upravljavcev ladij v imenu tretjih oseb, je v skladu s skupnim trgom pod pogojem, da slednji istočasno zagotovijo vodenje posadke in tehnično upravljanje ladij, v skladu z določili veljavnih smernic Skupnosti glede pomoči pomorskemu prometu ter, da so stopnje, ki se nanašajo na tonažo, enake, kot so stopnje, ki veljajo za podjetja pomorskega prometa.
Within two months of the notification of this decision, Belgium shall inform the Commission of the measures taken to ensure that the programme act of 2 August 2002 is in conformity with the present decision and, where appropriate, recover incompatible aid granted illegally under the said programme act.
Belgija v roku dveh mesecev od obvestila o tej odločbi Komisijo obvesti o ukrepih, sprejetih za uskladitev zakona o dolgoročnem programu z dne 2. avgusta 2002 s sedanjo odločbo ter, če bo potrebno, za postopek vračila neskladnih pomoči, ki so bile nezakonito dodeljene po omenjenemu zakonu o dolgoročnem programu.
Interest shall be calculated in accordance with Commission Regulation (EC) No 794/2004 [46], in particular Articles 9, 10 and 11 thereof.Article 10
Obresti se morajo izračunati v skladu z Uredbo Komisije (ES) št. 794/2004 [46], zlasti členov 9, 10 in 11.Člen 10
This decision is addressed to the Kingdom of Belgium.
Ta odločba je naslovljena na Kraljevino Belgijo.
For the Commission,
Za Komisijo,
OJ C 145, 21.6.2003, p. 4.
UL C 145, 21.6.2003, str. 4.
OJ C 13, 17.1.2004, p. 3.
UL C 13, 17.1.2004, str. 3.
Called Tonnage Tax in English.
V angleščini se imenuje tudi Tonnage Tax.
See section 2.8 of the Commission's decision of 19 March 2003.
Glej oddelek 2.8 Odločbe Komisije z dne 19. marca 2003.
See note 6.
Glej opombo 6.
Provided for in Article 121 of the programme act of 2 August 2002:‘Article 121(1) Subject to the derogations mentioned in this section, depreciation on new or second-hand ships shall be determined in accordance with Articles 61 to 64 of the Income Tax Code 1992.(2) The following depreciation percentages are allowed for new ships, co-ownership shares in new ships and shares in new ships: 20 % for the accounting year of entry into service, 15 % for each of the following two accounting years, and subsequently 10 % per accounting year until full depreciation.(3) Depreciation shortfalls during the first three accounting years, counting from that in which the ship was taken into service, are recovered during the tax periods following the one in which the shortfall occurred, even if outside the normal depreciation period in accordance with paragraph 2, provided that total annual depreciation per ship does not in any case exceed 20 % of the investment or purchase value.(4) Ships that are depreciated in accordance with the scheme provided for in this Article cannot benefit under the optional degressive depreciation scheme provided for in Article 64 of the Income Tax Code 1992.(5) Ships, co-ownership shares in ships and shares in ships that were not acquired when the ship was new may benefit from depreciation as provided for in paragraphs 1 to 4 if these ships come into the possession of a Belgian taxpayer for the first time.
Ukrep, ki ga določa člen 121 zakona o dolgoročnem programu z dne 2. avgusta 2002:„Člen 121§ 1 S pridržkom odstopanj, omenjenih v tem oddelku, so amortizacije za nove ladje ali za rabljene ladje, določene v skladu s členi 61 do 64 zakonika o davkih na dohodek iz leta 1992.§ 2 Dovoljeni so naslednji odstotki amortizacije za nove ladje, solastniške deleže novih ladij, ter delnice v novih ladjah: za obračunsko leto vstopa v obratovanje 20 %, za vsako od dveh naslednjih obračunskih let pa 15 %. Za tem, 10 % po obračunskem letu, do polne amortizacije.§ 3 Amortizacijski primanjkljaji prvih treh obračunskih let od obračunskega leta, v katerem je ladja začela obratovati, se nadomestijo v davčnih obdobjih, ki sledijo obdobju, v katerem je primanjkljaj nastal, tudi izven normalne amortizacijske dobe, v skladu z odstavkom 2, seveda pa celotna letna amortizacijska anuiteta po ladji v nobenem primeru ne more preseči 20 % investicijske ali nabavne vrednosti.§ 4 Ladje, ki se amortizirajo v skladu s sistemom, ki ga navaja ta člen, ne morejo uživati ugodnosti izbirnega sistema degresivne amortizacije, ki ga predvideva člen 64 zakonika o davkih na dohodek iz leta 1992.§ 5 Ladje, solastniški deleži ladij, ter delnice v ladjah, ki niso kupljene nove, lahko koristijo ugodnosti amortizacije, navedene v odstavkih 1do 4, v kolikor so te ladje prvič v lasti belgijskega davčnega zavezanca.
Ships that are not acquired new and which, in accordance with paragraph 1, cannot benefit from depreciation as provided for in paragraphs 1 to 4 may be depreciated linearly over the period of normal usage.
Ladje, ki niso bile kupljene kot nove, in ki v skladu z odstavkom 1 ne morejo uživati koristi amortizacije, predvidene v odstavkih 1 do 4, so lahko v obdobju normalne uporabe amortizirane po linearni metodi.
Depreciations as provided for in paragraphs 1 to 4 shall also apply to expenses incurred for major repairs and alterations made upon acquiring second-hand ships.(6) The provisions of this Article do not apply in the period during which profits from maritime navigation are determined on the basis of tonnage.(7) In the event of disposal after the end of the period in which profits from maritime navigation are determined on the basis of tonnage, the net tax value shall, for calculating the gains referred to in Article 122, be established on the basis of the normal depreciation rules for tax purposes, including for the period in which profits from maritime navigation are determined on the basis of tonnage.’
Amortizacije, navedene v odstavkih 1 do 4, se prav tako uporabljajo za izdatke, ki so nastali pri večjih popravilih in izboljšavah, izvedenih ob nakupu rabljenih ladij.§ 6 Določila tega člena se ne uporabljajo v obdobju, v katerem so dobički, ki izhajajo iz pomorske plovbe, določeni po tonaži.§ 7 V primeru odtujitve ob izteku obdobja, v katerem so določeni dobički, ki izhajajo iz pomorske plovbe po tonaži, je za namen obdavčitve izračun povečane vrednosti, navedene v členu 122, neto davčna vrednost, določena na osnovi pravil normalne amortizacije, vključno za obdobje, v katerem so dobički iz pomorske plovbe določeni po tonaži.“
If the investment taken into account as re-investment has been replaced in this manner, the provisions of this Article apply in respect of the sale of the asset acquired as replacement.(8) The provisions of this Article do not apply to the period in which profits from maritime navigation are determined in relation to tonnage.’
Če je pri investiranju, ki je upoštevano kot ponovni vložek, prišlo do take zamenjave, se pravila tega člena uporabljajo za odtujitev aktive, kupljene z zamenjavo.§ 8 Določila tega člena se ne uporabljajo za obdobje, v teku katerega so dobički, ki izhajajo iz pomorske plovbe, določeni po tonaži.“
See section 2.8.2 of the Commission’s decision of 19 March 2003.
Glej opombo 10.