natgillin/translations-raw huggingface dataset:
All direct taxes in Gibraltar must find the optimal balance between maximising tax revenue and limiting the maximum liability of individual taxpayers so that it does not exceed their ability to pay.
Vsi neposredni davki v Gibraltarju morajo izražati razmerje med maksimiranjem davčnih prihodkov in omejevanjem maksimalne obveznosti posameznih davkoplačevalcev, tako da ne preseže njihovih plačilnih zmožnosti.
It may therefore be necessary to make the direct taxes regressive at some level.
Zato je morda nujno, da so neposredni davki na določenem nivoju regresivni.
Some limit of this kind is essential because of the specific circumstances of the Gibraltar economy, such as its limited geography and labour.
Neka omejitev te vrste je ključnega pomena, zaradi specifičnih okoliščin gospodarstva Gibraltarja, npr. njegovega omejenega območja in delovne sile.
The economy of Gibraltar is small and more vulnerable than most to shocks created by the natural and fair tax competition between jurisdictions.
Gospodarstvo Gibraltarja je majhno in bolj ranljivo od večine drugih na sunke, ki jih ustvarjata naravna in poštena davčna konkurenca med sodnimi pristojnostmi.
Companies may not be able to afford to leave a large Member State as easily as they can move out of a tiny economy like Gibraltar.
Družbe si morda ne morejo privoščiti zapustiti večjo državo članico z enako lahkoto, kot se lahko odločijo, da bodo zapustile tako drobceno gospodarstvo, kot je Gibraltar.
Without the tax base being subject to quantitative limitations the principal objective inherent in any tax system — which is to ensure the necessary revenue to meet public expenditure — might be endangered by market fluctuations.
Če davčna osnova ni predmet količinskih omejitev, je lahko poglavitni cilj, prirojen vsakemu davčnemu sistemu - zagotoviti prihodke, potrebne za pokrivanje javnih izdatkov - ogrožen s tržnimi nihanji.
Labour in Gibraltar is a scarce taxable asset.
Delovna sila v Gibraltarju je pičlo obdavčeno premoženje.
However, a tax on labour cannot follow the same progressive principle and logic as a tax on profit.
Davek na delovno silo pa ne more slediti enakemu progresivnemu načelu in logiki kot davek na dobiček.
A tax on labour must at the same time take into consideration both the ability of a company to create taxable income and the need to ensure the necessary stability in the workforce.
Davek na delovno silo mora upoštevati tudi zmožnost družbe, da ustvari obdavčljiv prihodek, in potrebo, da zagotovi potrebno stabilnost v delovni sili.
Given the cyclical nature of the economy and corporate profitability, a labour tax that does not contain a regressive element could trigger mass layoffs and instability in times of cyclical market fluctuations or depression.
Glede na ciklično naravo gospodarstva in poslovne dobičkonosnosti, bi lahko davek na delovno silo, ki ne bi vseboval regresivnega elementa, sprožil masovna začasna odpuščanja in nestabilnost v časih cikličnih tržnih nihanj ali gospodarskih kriz.
As a very small economy, random variations resulting from overall economic fluctuations can have a much larger proportional effect in Gibraltar than in a larger economy.
Ker je Gibraltar zelo majhno gospodarstvo, lahko imajo naključne spremembe, ki izhajajo iz gospodarskih nihanj, mnogo večji proporcionalni učinek v Gibraltarju kot v večjih gospodarstvih.
The internal logic of the proposed payroll tax system therefore justifies capping payroll tax liability in relation to profits.
Notranja logika predlaganega davčnega sistema na izplačane plače zato upravičuje omejevanje obveznosti za davek na izplačane plače v zvezi z dobičkom.
In contrast, utilities would have a corporate tax liability of 35 % of profits.
V nasprotju s tem bi javne gospodarske službe imele davčno obveznost v višini 35 % dobička.
This is justified by the nature and logic of the system, as labour stability is ensured because utilities are closely linked to the territory served and, as a direct result of the small size of the Gibraltar market, occupy a natural monopoly or semi-monopoly position making them highly profitable.
To je upravičeno z naravo in logiko sistema, saj je stabilnost delovne sile zagotovljena, ker so javne gospodarske službe tako tesno povezane z ozemljem, na katerem služijo in, kot neposredna posledica majhnosti gibraltarskega trga, zasedajo položaj naravnega monopola ali polmonopola, kar jim omogoča veliko dobičkonosnost.
The same need for a regressive element in the tax applied to utilities does not therefore arise.
Zato v primeru davkov, ki veljajo za javne gospodarske službe, ne pride do potrebe po regresivnem elementu.
There is no legal authority for the suggestion that where there are two separate genuinely autonomous tax jurisdictions in one Member State, the rates of tax in the two jurisdictions can be compared, and the lower rate of tax regarded as a State aid merely because it is lower than the other tax rate.
Ni pravne osnove za predlog, da je možno, kjer obstajata dve ločeni avtentični davčni sodni pristojnosti v eni državi članici, davčne stopnje v teh dveh sodnih pristojnostih primerjati in nižjo stopnjo obravnavati kot državno pomoč samo zato, ker je nižja od druge davčne stopnje.
This would mean that there would be a State aid every time an autonomous regional tax authority, which is responsible for managing public spending in the region, chooses on the basis of democratically expressed public preferences to cut spending and reduce taxes.
To bi pomenilo, da bi šlo za državno pomoč vsakič, ko želi avtonomna regionalna davčna oblast, ki je odgovorna za upravljanje javne porabe v regiji, na podlagi demokratično izraženih javnih interesov zmanjšati porabo in znižati davke.
The issue has been discussed by the Advocate General [6] but has never been addressed by the Court as the cases concerned were withdrawn.
S tem vprašanjem se je ukvarjal generalni pravobranilec [6], a sodišče se s tem vprašanjem nikoli ni ukvarjalo, saj so bili zadevni primeri umaknjeni.
In one of a series of more recent cases concerning the Basque provinces, the Court of First Instance stated that the contested decision had no effect on the competence of Álava to adopt general tax measures applicable to the whole of the region [7].
V enem iz serije nedavnih primerov v zvezi z baskovskimi provincami je sodišče prve stopnje navedlo, da sporna odločba ni imela vpliva na pristojnosti Álave za sprejetje splošnih davčnih ukrepov, veljavnih za celotno regijo [7].
Such regional variations between autonomous jurisdictions are not State aid within the meaning of Article 87 EC.
Takšna regionalna odstopanja med avtonomnimi sodnimi pristojnostmi niso državna pomoč v smislu člena 87 ES.
A State aid measure is only present if State resources are used through a tax foregone.
Ukrep državne pomoči je prisoten le, če so državna sredstva uporabljena z izpadom davka.
This assessment presupposes that there is a rate of tax for a certain activity that applies across the Member State, which is not the case where taxation is subject to territorial autonomy, as opposed to being set in a uniform way and then varied according to location.
Ta ocena predpostavlja, da obstaja davčna stopnja za določeno dejavnost, ki velja po vsej državi članici — to pa ne drži v primerih, kjer je obdavčitev predmet teritorialne avtonomije — v nasprotju s tem, da bi bila postavljena enotno in se potem spreminjala glede na lokacijo.
Similarly, the analysis of a selective advantage relies on the assumption that there is a level of tax that would otherwise apply to a certain activity in the relevant territory.
Podobno, analiza selektivne prednosti se zanaša na domnevo, da obstaja nivo davka, ki bi drugače veljal za določeno dejavnost na zadevnem teritoriju.
The State aid criteria assume that the supposed aid may be compared with a standard or normal tax rate.
Kriteriji državne pomoči predpostavljajo, da je predvideno pomoč mogoče primerjati s standardno ali normalno davčno stopnjo.
A supposed State aid measure can only be present if it is in some sense an exception to or an exemption from a standard which would otherwise be applicable to the company receiving it.
Domnevni ukrep državne pomoči je lahko prisoten le, če je v nekem smislu izjema ali oprostitev od standarda, ki bi drugače veljal za družbo, ki ga prejema.
A tax rate to which the recipient of the supposed aid measure would not be subject — not even if the currently applicable rate allegedly constituting aid was abolished — cannot be a valid standard of comparison for the purposes of deciding whether ‘aid’ is present or not.
Davčna stopnja, od katere prejemnik domnevnega ukrepa pomoči ni odvisen — niti če bi bila trenutno veljavna stopnja, ki domnevno predstavlja pomoč, odpravljena - ne more biti veljaven standard za primerjavo za namene odločanja, ali je „pomoč“ prisotna ali ne.
The only possible standard of comparison for the purpose of assessing selectivity is the tax situation which would otherwise apply in the same tax jurisdiction.
Edini mogoč standard primerjave za ocenjevanje selektivnosti je davčno stanje, ki bi drugače veljalo v isti davčni sodni pristojnosti.
Where such a regime is devised locally, as in Gibraltar, this is not meaningful.
Kjer je tak režim izdelan lokalno, kot v primeru Gibraltarja, to nima pomena.
The Commission's position would appear to make it impossible for any tax jurisdiction which did not cover the whole Member State to adopt any tax rate except the one applicable in the other tax jurisdiction in the State.
Zgleda, da bi stališče Komisije kateri koli davčni sodni pristojnosti, ki ne pokriva celotne države članice, onemogočalo sprejetje katere koli davčne stopnje, razen tiste, ki velja v drugih davčnih sodnih pristojnostih v državi.
It could not adopt a lower rate, because that would automatically constitute State aid, merely by comparison.
Sprejeti ne bi mogla nižje stopnje, saj bi to avtomatično, le s primerjanjem, pomenilo državno pomoč.
But nor could the tax jurisdiction adopt a higher tax rate, because the tax rate in the rest of the State would automatically become State aid.
Davčna sodna pristojnost pa ne bi mogla sprejeti niti višje davčne stopnje, saj bi davčne stopnje v ostalih delih države avtomatično postale državna pomoč.
This would make almost every exercise of fiscal autonomy into a measure creating State aid, either in the jurisdiction in question or, still more absurdly, elsewhere in the Member State.
To bi pomenilo, da bi skoraj vsako izvajanje davčne avtonomije pomenilo ukrep, ki ustvarja državno pomoč, ali v zadevni sodni pristojnosti ali, še bolj absurdno, drugje v državi članici.
Differentiations in direct business taxation frequently exist within Member States as a consequence of the various layers of territorial subdivision even at the lowest municipality levels.
Diferenciacije v neposredni obdavčitvi ustvarjenih dohodkov pogosto obstajajo znotraj držav članic kot posledica različnih plasti teritorialne podrazdelitve celo na najnižjih občinskih nivojih.
In this context, a parallel can be drawn with the WTO Agreement on Subsidies and Countervailing Duties where it is clearly stated that ‘the setting or change of generally applicable tax rates by all levels of government entitled to do so shall not be deemed to be a specific subsidy’ for purposes of the rules prohibiting the grant of such subsidies (Article 2.2).
V tej zvezi je mogoče potegniti vzporednico s Sporazumom STO o subvencijah in izravnalnih ukrepih, kjer je jasno navedeno, da „postavljanje ali spreminjanje splošno veljavnih davčnih stopenj s strani vseh nivojev uprave, ki so do tega upravičeni, ne bo obravnavano kot specifična subvencija“ za namene pravil, ki prepovedujejo odobritev takšnih subvencij (člen 2.2).
If the United Kingdom and Spain were to enter into an agreement to establish joint sovereignty over Gibraltar, the Commission's position on regional specificity would have the nonsensical effect that the prevailing tax rate in Gibraltar would have to equal both the prevailing tax rate in the United Kingdom and the prevailing tax rate in Spain.
Če bi Združeno kraljestvo in Španija sklenili sporazum v vzpostavitvi skupne suverenosti nad Gibraltarjem, bi imelo stališče Komisije o regionalni specifičnosti nesmiseln učinek, saj bi morala biti prevladujoča davčna stopnja v Gibraltarju enaka tako prevladujoči davčni stopnji v Združenem kraljestvu kot davčni stopnji v Španiji.
Otherwise State aid would be present in the jurisdiction applying the lower rate.
Drugače bi bila državna pomoč prisotna v sodni pristojnosti, ki bi uporabljala nižjo stopnjo.
The Commission appears to suggest that if there are taxes in two separate tax jurisdictions in the same State, even if the formal percentage tax rate is the same, the fact that different exemptions apply or different allowances are given would mean that the companies getting the allowance or exemption would be in receipt of aid if, all other things being equal, they would have paid a higher rate of tax in the other jurisdiction.
Zdi se, da Komisija predlaga, da če obstajajo davki v dveh ločenih davčnih sodnih pristojnostih v isti državi, četudi je formalna odstotna postavka davčne stopnje enaka, dejstvo, da veljajo različne izjeme ali da so izdana različna dovoljenja, pomeni, da družbe, ki prejemajo dovoljenja ali so izjeme, prejemajo pomoč, če, v primeru, da so vse druge stvari enake, bi plačale višjo davčno stopnjo v drugi sodni pristojnosti.
However, the Commission's theory is inappropriate to the facts of the Gibraltar case.
Teorija Komisije pa je neprimerna za dejstva v primeru Gibraltarja.
Comparisons between the tax base or tax structure of a company profits tax can sometimes be made with a company profits tax in another jurisdiction.
Primerjave med davčno osnovo ali davčno strukturo davka na dobiček družbe je včasih mogoče izvesti z davkom na dobiček družbe v drugi sodni pristojnosti.
But it is simply impossible to make useful or meaningful comparisons between tax systems that are completely different because the tax base is not the same.
A enostavno nemogoče je izvesti uporabne ali pomembne primerjave med davčnimi sistemi, ki so si popolnoma različni, saj davčna osnova ni enaka.
If maintained, the Commission's reasoning on regional specificity would not respect the fundamental principle of subsidiarity in EU law and could constitute a misuse of its powers.
Če bi Komisija ohranila svoje argumente, ne bi upoštevala temeljnega načela subsidiarnosti v pravu EU, kar bi lahko predstavljalo zlorabo njenih pristojnosti.
If the Member State concerned can function with two or more autonomous tax jurisdictions competing for corporate tax revenue within its territory without suffering significant distortive effects on competition, it does not under the subsidiarity principle of the EC Treaty become a Community task to intervene in the constitutional arrangements of the Member State.
Če lahko zadevna država članica deluje z dvema ali več avtonomnimi davčnimi sodnimi pristojnostmi, ki konkurirajo za prihodke od davka od dobička pravnih oseb znotraj njenega teritorija, ne da bi to imelo pomemben negativen učinek na konkurenco, to po načelu subsidiarnosti Pogodbe ES ne postane naloga Skupnosti, da mora posredovati v ustavni ureditvi države članice.
The Commission seems in fact to be seeking to use the State aid rules to pursue tax uniformity within EU Member States.
Zdi se, da želi Komisija z uporabo pravil o državni pomoči doseči davčno enotnost znotraj držav članic EU.
The Commission may suggest that a State cannot plead its own national law, even constitutional law, to avoid its obligations under Community law.
Komisija lahko predlaga, da se država ne more sklicevati na svojo nacionalno zakonodajo, čeprav je to ustavno pravo, zato da bi se izognila obveznostim v okviru zakonodaje Skupnosti.
But this principle is irrelevant to the issue of selectivity.
A to načelo je nepomembno za vprašanje selektivnosti.
The question of selectivity arises because it is suggested that a given tax provision is more favourable than a more general tax rule which would otherwise apply.
Vprašanje selektivnosti se pojavi, ker je predlagano, da je dana davčna določba ugodnejša kot bolj splošno pravilo o davkih, ki bi drugače veljalo.
This cannot alter the fundamental right of a Member State to organise its tax system so that autonomous tax regions can raise in an independent and non-discriminatory way the necessary revenues to fund public tasks.
To pa ne sme spremeniti temeljne pravice države članice, da organizira svoj davčni sistem tako, da lahko avtonomne davčne regije na samostojen nediskriminativni način pobirajo potrebne prihodke za financiranje javnih nalog.
There can be no State aid on the basis of regional specificity in circumstances where, as in Gibraltar, there is a genuinely autonomous tax jurisdiction which determines its tax system independently, and in which taxes imposed by the other tax jurisdictions in the State are not payable.
Državne pomoči na temelju regionalne specifičnosti ne more biti v okoliščinah, kjer, tako kot v Gibraltarju, obstaja pristno avtonomna davčna sodna pristojnost, ki neodvisno določa svoj davčni sistem in v kateri davki, ki jih predpisujejo druge davčne sodne pristojnosti v državi, niso plačljivi.
The Commission's position would seriously interfere with the possibilities for Member States to decentralise their powers and thereby establish the necessary fiscal autonomy in the regions to cover the expenditures incurred in the exercise of such decentralised powers.
Stališče Komisije bi resno oviralo možnosti države članice, da decentralizira svoje pristojnosti in tako vzpostavi potrebno davčno avtonomijo v regijah za pokrivanje stroškov, ki nastanejo zaradi izvajanja takšnih decentraliziranih pristojnosti.
It would make it impossible for any region or tax jurisdiction to increase or reduce its taxes without creating a State aid, either in its own region (if tax was reduced) or elsewhere (if tax was increased).
Nemogoče bi bilo, da bi katera koli regija ali davčna sodna pristojnost povečala ali zmanjšala svoje davke, ne da bi pri tem ustvarila državno pomoč, najsi v svoji regiji (če bi davke zmanjšala) ali drugje (če bi davke povečala).
It would be absurd to suggest that the State aid rules should be interpreted in such a way as to make it impossible for a Member State to decentralise taxing powers effectively when it amended its constitution.
Absurdno bi bilo predlagati, da se pravila o državni pomoči interpretirajo tako, da je za državo članico nemogoče, da učinkovito decentralizira davčne pristojnosti, ko spreminja svojo ustavo.
The Commission states that in the absence of a specific company taxation regime in Gibraltar, companies in Gibraltar would be subject to the standard United Kingdom tax regime.
Komisija navaja, da bi, v odsotnosti specifičnega davčnega režima za družbe v Gibraltarju, družbe v Gibraltarju bile predmet standardnega davčnega režima Združenega kraljestva.
This represents a serious misunderstanding of the constitutional position of Gibraltar.
To predstavlja resno nerazumevanje ustavnega položaja Gibraltarja.
The standard United Kingdom tax regime applies in the United Kingdom.
Standardni davčni režim Združenega kraljestva velja v Združenem kraljestvu.
It does not apply in other tax jurisdictions.
Ne velja v drugih davčnih sodnih pristojnostih.
It is not a normal or residual regime which applies in the absence of special provisions.
Režim, ki velja v odsotnosti posebnih določb, ni normalen ali preostal.
The fact that the United Kingdom is responsible for the foreign relations of Gibraltar does not mean that any provisions of United Kingdom law would ever apply automatically in Gibraltar.
Dejstvo, da je Združeno kraljestvo odgovorno za odnose s tujino Gibraltarja, ne pomeni, da bodo katere koli določbe zakonodaje Združenega kraljestva kadar koli avtomatično veljale v Gibraltarju.
Gibraltar is an overseas territory of the United Kingdom.
Gibraltar je čezmorsko ozemlje Združenega kraljestva.
It forms part of Her Majesty the Queen's Dominions but is not part of the United Kingdom.
Je del dominionov njenega veličanstva kraljice, a ni del Združenega kraljestva.
Gibraltar is not a region of the United Kingdom in any sense.
Gibraltar v nobenem smislu ni regija Združenega kraljestva.
It has its own constitutional order including its own institutions distinct from those of the United Kingdom.
Ima svojo lasten ustavni red, vključno s svojimi lastnimi institucijami, ločeni od institucij v Združenem kraljestvu.
Gibraltar also adopts its own legislation.
Gibraltar tudi sam sprejema svojo zakonodajo.
In respect of defined domestic matters, Gibraltar is autonomous and self-governing.
Glede na opredeljene notranje zadeve je Gibraltar avtonomen in ima samostojno upravo.
Gibraltar is an economically self-sufficient autonomous tax jurisdiction.
Gibraltar je gospodarsko samozadostna avtonomna davčna sodna pristojnost.
It receives no financial assistance from the United Kingdom and United Kingdom tax laws do not apply to Gibraltar.
Iz Združenega kraljestva ne prejema finančne pomoči in davčni zakoni iz Združenega kraljestva v Gibraltarju ne veljajo.
The Gibraltar Government is required to generate sufficient revenue through taxation to finance its expenditure autonomously, and is competent to propose to the Gibraltar legislature and to enforce within Gibraltar corporate taxation laws.
Gibraltarska vlada mora iz davkov ustvariti zadostne prihodke za avtonomno financiranje svojih izdatkov, je pristojna, da predlaga zakonodajo Gibraltarja in v Gibraltarju uveljavlja zakone za davke od dobička pravnih oseb.
The Gibraltar and United Kingdom economies are two entirely distinct and separate economies.
Gospodarstvi Gibraltarja in Združenega kraljestva sta dve popolnoma različni in ločeni gospodarstvi.
Accordingly, Gibraltar is, in every relevant way, totally distinct from the United Kingdom, notably in constitutional, political, legislative, economic, fiscal, revenue-raising and geographical terms.
Torej je Gibraltar, v vseh pomembnih ozirih, popolnoma ločen od Združenega kraljestva, predvsem v ustavnem, političnem, zakonodajnem, gospodarskem, davčnem in geografskem smislu ter v smislu zbiranja prihodkov.
In the same way as Gibraltar is not part of the United Kingdom, and indeed for that reason, Gibraltar is not part of the United Kingdom for Community law purposes.
Ker Gibraltar ni del Združenega kraljestva, zato tudi ni del Združenega kraljestva za namene zakonodaje Skupnosti.
Community law applies to Gibraltar by virtue of Article 299(4) of the EC Treaty and not Article 299(1).
Zakonodaja Skupnosti za Gibraltar velja na podlagi člena 299(4) Pogodbe ES in ne člena 299(1).
The following points illustrate Gibraltar's special, separate status and the fact that Gibraltar cannot be considered to be a region of the United Kingdom for State aid purposes:
Naslednje točke prikazujejo poseben, ločen položaj Gibraltarja in dejstvo, da Gibraltarja ni mogoče obravnavati kot regije Združenega kraljestva zaradi državne pomoči:
the extent of Gibraltar's Community membership is different to that of the United Kingdom's.
vsebina članstva Gibraltarja v Skupnosti je drugačna od vsebine članstva Združenega kraljestva.
In particular, Gibraltar does not form part of the only fiscal territory which has been defined at Community level (i.e. the Community VAT territory),
Zlasti Gibraltar ni del edinega davčnega ozemlja, ki je opredeljeno na nivoju Skupnosti (tj. DDV ozemlje Skupnosti),
European Community law is given effect in Gibraltar by virtue of the European Communities Ordinance 1972 — primary legislation passed by Gibraltar's Parliament, and not by virtue of the European Communities Act 1972 which gives effect to Community law within the United Kingdom,
pravo Evropske skupnosti v Gibraltarju velja zaradi uredbe Evropskih skupnosti 1972 — primarno zakonodajo je sprejel gibraltarski parlament, in ne zaradi zakona Evropskih skupnosti 1972, ki uveljavlja zakonodajo Skupnosti znotraj Združenega kraljestva,
the Gibraltar legislature implements EC directives within Gibraltar independently of the United Kingdom's own implementation,
zakonodaja Gibraltarja izvaja direktive ES znotraj Gibraltarja neodvisno od Združenega kraljestva,