natgillin/translations-raw huggingface dataset:
Even if the Commission is correct in the light of the current state of Community law in viewing the introduction of the Qualifying Companies legislation as a State aid measure which would require notification if adopted today, neither the Commission nor the Court of Justice would have considered it to be State aid requiring notification at the time it was adopted.
Čeprav ima Komisija glede na trenutno stanje zakonodaje Skupnosti prav, da obravnava uvedbo zakonodaje kvalificiranih podjetij kot ukrep državne pomoči, ki bi zahteval obvestilo, če bi bil sprejet danes, pa tako Komisija kot tudi Sodišče Evropskih skupnosti v času sprejema tega ne bi obravnavala kot državno pomoč, ki zahteva obvestilo.
In 1984 Spain was not yet a Member State, and many Member States maintained banking laws and exchange controls preventing the use of tax advantages such as those available in Gibraltar.
Leta 1984 Španija še ni bila država članica, številne države članice pa so ohranile bančno pravo in spremljanje izmenjav, ki so preprečevale uporabo davčnih prednosti, na primer tistih, ki so bile uporabljene v Gibraltarju.
It is far from clear that the Gibraltar measures were capable of distorting competition and affecting trade between Member States at that time.
V tistem času še zdaleč ni bilo jasno, da so imeli gibraltarski ukrepi sposobnost izkrivljanja konkurence in vpliva na trgovino med državami članicami.
At that time, the Commission itself addressed cases of differential tax treatment where possible, using Article 95 of the Treaty (now Article 90), rather than relying on the State aid rules.
V tistem času je Komisija sama reševala primere različne pravne obravnave, če je bilo to mogoče z uporabo člena 95 Pogodbe (danes člena 90), namesto da bi se zanašala na pravila državne pomoči.
Academic commentators and tax law practitioners did not consider that State aid principles applied to cases other than those where specific tax exemptions were offered to individual companies or groups of companies for industrial policy reasons.
Akademski komentatorji in osebe, ki delujejo na področju davčnega prava, niso menili, da so načela državne pomoči veljala za druge primere kot za tiste, v katerih so bile specifične davčne oprostitve ponujene posameznim podjetjem ali skupinam podjetij zaradi vzrokov industrijske politike.
It is not possible to sustain an argument that measures such as the Gibraltar Qualifying Companies legislation were capable of being State aid until after the publication of the Notice on 10 December 1998.
Ni mogoče zagovarjati utemeljitve, da so lahko ukrepi, kot je na primer zakonodaja gibraltarskih kvalificiranih podjetjih, predstavljali državno pomoč do objave Obvestila z dne 10. decembra 1998.
On the question of recovery, the United Kingdom in particular endorses the Government of Gibraltar's arguments that the Commission's commitment systematically to apply the State aid rules to direct taxation measures is novel and that any aid would be impossible to recover.
Združeno kraljestvo v zvezi z vprašanjem o izterjavi predvsem potrjuje utemeljitve gibraltarske vlade o tem, da je obveza Komisije, da se pravila državne pomoči za neposredne davčne ukrepe uporabljajo sistematično, novost in da bi bila izterjava vsake pomoči nemogoča.
Recovery would place a disproportionate burden on the Gibraltar authorities, many Qualifying Companies would not have a corporation tax liability in Gibraltar, it would be impossible to assess and/or recover the aid in a large number of cases and many beneficiaries would be in receipt of de minimis aid.
Izterjava bi pomenila nesorazmerno breme za gibraltarske oblasti, številna kvalificirana podjetja ne bi imela obveznosti v zvezi z davkom od dobička pravnih oseb v Gibraltarju, v številnih primerih bi bilo nemogoče oceniti in/ali povrniti pomoč, poleg tega pa bi veliko upravičencev dobilo pomoč de minimis.
ASSESSMENT OF THE AID MEASURE
OCENA UKREPA POMOČI
After having considered the observations of the United Kingdom authorities as well as those of the Government of Gibraltar and Charles A. Gomez & Co., the Commission maintains its position, expressed in its decision of 11 July 2001 [17] to the United Kingdom authorities initiating the procedure under Article 88(2) of the Treaty, that the scheme under examination constitutes unlawful, operating State aid, within the scope of Article 87(1) of the Treaty.
Komisija ob upoštevanju pripomb organov oblasti v Združenem kraljestvu in pripomb gibraltarske vlade ter podjetja Charles A. Gomez & Co. ohranja svoje mnenje iz odločbe z dne 11. julija 2001 [17] na pobudo organov Združenega kraljestva o postopku iz člena 88(2) Pogodbe, da predstavlja preučevana shema nezakonito, operativno državno pomoč v okviru člena 87(1) Pogodbe.
Existence of aid
Obstoj pomoči
In order to be considered State aid within the meaning of Article 87(1) of the Treaty, a measure must fulfil the four following criteria.
Da se lahko govori o državni pomoči v smislu člena 87(1) Pogodbe, mora ukrep izpolnjevati štiri pogoje.
First, the measure must afford the beneficiaries an advantage that reduces the costs they normally bear in the course of their business.
Ukrep mora upravičencem ponujati ugodnost, ki zmanjšuje stroške, ki jih imajo v tekočem poslovanju.
According to point 9 of the Notice, the tax advantage may be granted through different types of reduction in the company's burden and, in particular, through a reduction in the amount of tax.
V skladu s točko 9 Obvestila se lahko davčna ugodnost dodeli z različnimi vrstami zniževanja obveznosti podjetja in še zlasti z zniževanjem višine davka.
The Qualifying Companies regime clearly fulfils this criterion.
Režim kvalificiranih podjetij izpolnjuje ta pogoj.
Rather than be subject to income tax at the standard Gibraltar corporate rate of 35 %, Qualifying Companies negotiate their rate of tax with the Gibraltar authorities as described in recital (9) above.
Kvalificirana podjetja se pogajajo namesto o davku na dohodek po standardni gibraltarski davčni stopnji za podjetja v višini 35 % o davčni stopnji z gibraltarskimi oblastmi, kot je opisano v uvodni navedbi (9) zgoraj.
The observation that Qualifying Companies legislation is a tax scheme designed to operate in an international context is not relevant to its qualification as a State aid measure.
Pripomba, da je zakonodaja kvalificiranih podjetij davčna shema, namenjena delovanju v mednarodnem smislu, ni pomembna za njeno kvalifikacijo ukrepa državne pomoči.
Although the Commission accepts the argument that Gibraltar is not competent to grant tax advantages relating to other jurisdictions, the fact that Qualifying Companies negotiate their tax rate, demonstrates clearly that they earn revenue which, in the absence of their special treatment, would be subject to company taxation at the standard rate.
Čeprav Komisija sprejema utemeljitev, da Gibraltar ni pristojen za podeljevanje davčnih ugodnosti v zvezi z drugimi sodnimi pristojnostmi, pa dejstvo, da se kvalificirana podjetja pogajajo o davčni stopnji, nazorno dokazuje, da imajo dohodek, ki bi bil brez posebnega obravnavanja podvržen obdavčitvi podjetij po standardni stopnji.
Irrespective of the type of activities in which Qualifying Companies may be active, their Qualifying status is granted to the extent that they are companies registered in Gibraltar or are registered branches of overseas companies.
Podjetja pridobijo ne glede na vrsto dejavnosti kvalificiran status, če so registrirana v Gibraltarju ali če so registrirane podružnice prekomorskih podjetij.
Consequently, Qualifying Companies benefit from a special and more beneficial tax treatment in Gibraltar, when compared with other companies registered in Gibraltar.
Kvalificirana podjetja imajo torej v primerjavi z drugimi podjetji, registriranimi v Gibraltarju, prednost zaradi posebne in ugodnejše davčne obravnave.
Second, the advantage must be granted by the State or through State resources.
Drugič, ugodnost podeljuje država ali se podeljuje prek državnih sredstev.
The grant of a tax reduction, such as that negotiated between a Qualifying Company and the Gibraltar authorities, involves a loss of tax revenue which, according to point 10 of the Notice, is equivalent to the use of State resources in the form of fiscal expenditure.
Dodelitev davčne olajšave, kakršna je dogovorjena med kvalificiranimi podjetji in gibraltarskimi oblastmi, vključuje izgubo davčnega prihodka, ki je po točki 10 Obvestila enakovredno uporabi državnih sredstev v obliki denarnih izdatkov.
The Government of Gibraltar's argument that, through ring-fencing, the measure places no apparent burden on its budget, must be rejected.
Utemeljitev gibraltarske vlade, da ukrep z omejevanjem očitno ne obremenjuje njihovega proračuna, je treba zavrniti.
The Commission considers that the tax advantage, for the purposes of Article 87(1) of the Treaty, is granted through State resources, since the origin of this advantage is the renunciation by the Member State of tax revenue which it would normally have received [18].
Komisija meni, da se davčna ugodnost za namene člena 87(1) Pogodbe dodeljuje prek državnih sredstev, ker je vir te ugodnosti zavrnitev davčnega prihodka države članice, ki bi ga drugače prejela [18].
In the absence of the ring-fenced tax advantage, the activities of Qualifying Companies, to the extent that they occur under the jurisdiction of the Gibraltar authorities, would be subject to the full rate of tax in Gibraltar.
Če ne bi bilo omejene davčne ugodnosti, bi veljala za dejavnosti kvalificiranih podjetij pod zakonodajo gibraltarskih oblasti polna davčna stopnja, ki velja v Gibraltarju.
This difference in tax rate represents the tax revenue foregone.
Ta razlika v davčni stopnji je davčni prihodek, ki so se mu odpovedali.
Third, the measure must affect competition and trade between Member States.
Tretjič, ukrep mora vplivati na konkurenčnost in trgovanje med državami članicami.
This criterion is fulfilled to the extent that Qualifying Companies are able, actually or potentially, to trade with companies located in other Member States or to be active in third country markets open to undertakings from other Member States.
Ta pogoj je izpolnjen, če so kvalificirana podjetja zmožna, dejansko ali potencialno, trgovati s podjetji v drugih državah članicah ali če so lahko dejavna na tržiščih tretjih držav, ki so odprti za posle iz drugih držav članic.
This is particularly the case since Qualifying Companies may not, in normal circumstances, trade or carry on business in Gibraltar, with Gibraltarians or with residents of Gibraltar.
To še zlasti velja, ker kvalificirana podjetja v normalnih okoliščinah ne smejo trgovati ali poslovati v Gibraltarju, z Gibraltarci ali s prebivalci Gibraltarja.
Even if some Qualifying Companies are established by individuals for tax planning purposes and do not trade, produce or compete in the market, they are not precluded from doing so.
Tudi če so nekatera kvalificirana podjetja ustanovili posamezniki zaradi davčnega načrtovanja in ne trgujejo, proizvajajo ali konkurirajo na tržišču, jim le-tega nihče ne onemogoča.
However, the fact that Qualifying Companies tend to have a ‘bricks and mortar’ presence in Gibraltar and generate income that is subject to company taxation, albeit at a reduced rate, suggests that they do in fact engage in economic activity.
Dejstvo, da so kvalificirana podjetja večinoma fizično prisotna v Gibraltarju in da ustvarjajo prihodek, od katerega morajo odvajati davek, pa čeprav po nižji stopnji, kaže na to, da so dejansko vpletena v gospodarsko dejavnost.
This is confirmed by the wide range of sectors in which Qualifying Companies are active (see recital 9).
To potrjuje velik obseg sektorjev, v katerih so kvalificirana podjetja dejavna (glej uvodno navedbo (9) zgoraj).
The Commission notes that Gibraltar does not form part of the Community's common customs territory.
Komisija ugotavlja, da Gibraltar ni del skupnega carinskega področja Skupnosti.
However, this does not affect the application of the State aid rules to those undertakings in Gibraltar engaged in trade in goods.
To pa ne vpliva na uporabo pravil državne pomoči za tiste posle v Gibraltarju, ki trgujejo z blagom.
Such undertakings are not precluded from trading with undertakings within the common customs territory, nor are they precluded from competing in third country markets where other Community undertakings are active, actually or potentially.
Takšni posli niso izključeni iz trgovanja s posli v skupnem carinskem območju, prav tako pa tudi niso izključeni iz konkurence na tržiščih tretjih držav, kjer so dejansko ali potencialno dejavne druge dejavnosti Skupnosti.
Therefore, to the extent that the tax advantage granted to Qualifying Companies engaged in trade in goods strengthens their position, trade and competition is affected.
Če torej davčna ugodnost, dodeljena kvalificiranim podjetjem, ki trgujejo z blagom, krepi njihov položaj, vpliva to na trgovanje in konkurenčnost.
The parallels drawn with the Commission's reasoning in Decision 2000/394/EC in respect of aid to firms in Venice and Chiogga must also be rejected.
Vzporednice z razlago Komisije v Odločbi 2000/394/ES v zvezi s pomočjo podjetjem v Benetkah in Chioggi je treba prav tako zavrniti.
The circumstances of the two cases are quite different.
Okoliščine obeh primerov so povsem različne.
In particular, the conclusion that there was no impact on trade and consequently no aid to three particular companies was based, inter alia, on the local nature of the services provided.
Zaključek, da ni bilo vpliva na trgovanje in da tri določena podjetja niso dobila pomoči, je bil zasnovan, med drugim, na lokalni naravi izvajanih storitev.
These considerations are clearly not applicable to Qualifying Companies, which, as the Government of Gibraltar itself points out, operate in an international context.
Ti vidiki očitno ne veljajo za kvalificirana podjetja, ki tudi po besedah same gibraltarske vlade delujejo v mednarodnem smislu.
The de minimis rule cannot be used to justify the application of the Qualifying Companies regime.
Pravila de minimis ni mogoče uporabiti za opravičevanje uporabe režima kvalificiranih podjetij.
There is no mechanism to prevent the grant of aid in excess of that allowed under the de minimis rule, nor does the measure exclude sectors where the de minimis rule does not apply.
Z nobenim mehanizmom ni mogoče preprečiti dodeljevanja pomoči, ki presega dovoljeno pomoč v skladu s pravilom de minimis, prav tako pa ukrep ne izključuje sektorjev, v katerih pravilo minimis ne velja.
Last, the measure must be specific or selective in that it favours ‘certain undertakings or the production of certain goods’.
Nenazadnje mora biti ukrep poseben ali selektiven v tem, da daje prednost „določenim poslom ali izdelavi določenega blaga“.
The beneficiaries of the measure are Gibraltar companies in whose shares no Gibraltarian or Gibraltar resident may have a beneficial interest.
Upravičenci ukrepa so gibraltarska podjetja, za delnice katerih ne sme imeti pravice uporabe noben Gibraltarec ali prebivalec Gibraltarja.
In addition, Qualifying Companies may not in normal circumstances trade or carry on business in Gibraltar with Gibraltarians or residents of Gibraltar.
Kvalificirana podjetja poleg tega v normalnih okoliščinah ne smejo trgovati ali poslovati v Gibraltarju, z Gibraltarci ali s prebivalci Gibraltarja.
The measure is therefore selective, in so far as it grants privileged tax treatment to those non-Gibraltar owned companies operating in or from Gibraltar.
Ukrep je torej selektiven do tolikšne mere, kolikor prednostno davčno obravnava podjetja negibraltarskih lastnikov, ki delujejo v Gibraltarju ali iz njega.
The observation that the measure is not selective because any person can establish a Qualifying Company and that the limitations on the availability of Qualifying Company status is an act of reverse discrimination against Gibraltar residents fails to demonstrate that the measure is not selective.
Pripomba, da ukrep ni selektiven, ker lahko kvalificirano podjetje ustanovi kdor koli, in da so omejitve razpoložljivosti statusa kvalificiranega podjetja dejanje nasprotne diskriminacije prebivalcev Gibraltarja, ne izkazuje tega, da ukrep ni selektiven.
When examining a measure, comparison must be made with the generally applicable system, in this case the standard regime of corporation tax in Gibraltar.
Pri preučevanju ukrepa je treba narediti primerjavo s splošno uporabnim sistemom, v tem primeru s standardnim režimom davka na dobiček pravnih oseb v Gibraltarju.
The Qualifying Company regime is clearly an exception to the general system.
Režim kvalificiranih podjetij je očitno izjema v splošnem sistemu.
The Commission notes the United Kingdom's observations on regional specificity.
Komisija ugotavlja, da je imelo Združeno kraljestvo pripombe o regionalni specifičnosti.
The Commission also notes that the United Kingdom has not attempted to argue that the Qualifying Companies regime constitutes a general measure within the Gibraltar tax jurisdiction.
Komisija prav tako ugotavlja, da v Združenem kraljestvu niso poskušali trditi, da je režim kvalificiranih podjetij splošni ukrep v gibraltarski davčni pristojnosti.
The Commission accordingly stands by its conclusion that that the measure is materially selective within Gibraltar.
Komisija zato vztraja pri zaključku, da je ukrep v Gibraltarju materialno selektiven.
It is therefore not necessary to examine in this case the question of regional selectivity which is assessed in detail in the Commission decision of 30 March 2004 on the Gibraltar Government Corporation Tax Reform [19].
Zato v tem primeru ni treba nujno preučiti vprašanja regionalne selektivnosti, ki je podrobno opisano v Odločbi Komisije z dne 30. marca 2004 o reformi davka na dobiček pravnih oseb gibraltarske vlade [19].
Existing aid or illegal aid
Obstoječa pomoč ali nezakonita pomoč
This question has been considered by the Court of First Instance, which rejected the Government of Gibraltar's arguments against the Commission's provisional assessment of illegal aid in respect of the Qualifying Companies regime [20].
To vprašanje je obravnavalo sodišče prve stopnje, ki je zavrnilo utemeljitve gibraltarske vlade proti začasni oceni nezakonite pomoči v zvezi z režimom kvalificiranih podjetij, ki ga je podala Komisija [20].
Regardless of whether it was modelled on the 1967 Exempt Company regime, the Qualifying Company legislation was enacted in 1983, after the United Kingdom's accession to the Community.
Ne glede na to, ali je bila zakonodaja kvalificiranih podjetij oblikovana na osnovi režima izvzetih podjetij iz leta 1967, je bila sprejeta leta 1983, po priključitvi Združenega kraljestva Skupnosti.
It therefore cannot be considered to be ‘existing aid’ within the meaning of Article 1(b)(i) of Regulation (EC) No 659/1999.
Zato je ni mogoče šteti za „obstoječo pomoč“ v smislu člena 1(b)(i) Uredbe (ES) št. 659/1999.
The Court of First Instance itself concluded that there were sufficient grounds for the Commission to open the formal investigation procedure.
Sodišče prve stopnje je odločilo, da je bilo zadosti razlogov za to, da je Komisija začela postopek uradne preiskave.
As early as 1973, the European Court of Justice expressly confirmed the applicability of the State aid rules to fiscal measures [21].
Sodišče Evropskih skupnosti je že leta 1973 izrecno potrdilo uporabo pravil državne pomoči pri fiskalnih ukrepih [21].
Even if there have been few examples of Commission action against general corporate tax measures, this does not affect the existing or illegal nature of the aid measure.
Čeprav je bilo nekaj primerov, da je Komisija ukrepala proti splošnim ukrepom davka na pravne osebe, to ne vpliva na obstoječo ali nezakonito naravo ukrepa pomoči.
In this case, the Qualifying Companies legislation is not a general corporate tax measure, but quite specific in its scope.
Zakonodaja kvalificiranih podjetij v tem primeru ni splošen ukrep davka na pravne osebe, ampak je v svojem obsegu precej specifična.
In any event, the application of a Treaty provision for the first time to a particular situation does not constitute the retroactive application of a new rule.
Vsekakor prva uporaba predpisa Pogodbe v določeni situaciji ne pomeni uporabe novega pravila za nazaj.
The Qualifying Companies legislation was not notified to the Commission in accordance with Article 88(3) of the Treaty.
O zakonodaji kvalificiranih podjetij Komisija ni bila obveščena v skladu s členom 88(3) Pogodbe.
The fact that it was brought to the attention of the Primarolo group cannot be treated as formal notification to the Commission under the State aid rules.
Dejstva, da je bila o tem obveščena skupina Primarolo, ni mogoče obravnavati kot formalnega obvestila Komisiji v skladu s pravili državne pomoči.
As for the Notice constituting an administrative innovation or policy statement, the Court of First Instance has already confirmed [22] that ‘nowhere in (the Notice) does the Commission announce any change of practice in its decisions concerning the assessment of tax measures in the light of Article 87 EC and 88 EC’.
Kar zadeva Obvestilo, ki določa upravno novost ali politično izjavo, je sodišče prve stopnje že potrdilo [22], da „Komisija nikjer v [Obvestilu] ne objavlja nobene spremembe prakse odločanja, ki zadeva ocenjevanje davčnih stopenj v luči členov 87 ES in 88 ES“.
It therefore follows that the United Kingdom is wrong to assert that measures such as the Qualifying Companies regime were not capable of being classified as State aid until after the publication of the Notice.
Iz tega sledi, da se Združeno kraljestvo moti, ko ocenjuje, da ukrepov, kot je npr. režim kvalificiranih podjetij, ni bilo mogoče označiti kot državno pomoč vse do tedaj, ko je bilo objavljeno Obvestilo.
In advancing its claim that the Qualifying Companies legislation became aid only after it was put into effect in 1983 in the sense of Article 1(b)(v) of Regulation (EC) No 659/1999, the Government of Gibraltar argues, with the support of the United Kingdom, that the measure predates the liberalisation of capital movements by 10 years.
Gibraltarska vlada ob podpori Združenega kraljestva zagovarja v zvezi z nadaljevanjem trditve, da je zakonodaja kvalificiranih podjetij postala pomoč šele po tem, ko je leta 1983 začela veljati v smislu člena 1(b)(v) Uredbe (ES) št. 659/1999, stališče, da je bil ukrep uveljavljen 10 let pred liberalizacijo pretoka kapitala.
However, this general observation has not been supported by specific arguments relating to Qualifying Companies and therefore cannot, per se, establish that the measure, in 1983, did not constitute aid.
Te splošne ugotovitve ne podpirajo posebne utemeljitve v povezavi s kvalificiranimi podjetji in tako ne morejo, kot take, potrditi, da ukrep leta 1983 ni pomenil pomoči.
It is clear from the legislation itself that there are no limitations on the sectors of economic activity in which Qualifying Companies can engage.
Iz same zakonodaje je razvidno, da ni omejitev v sektorjih ekonomske dejavnosti, v katere se lahko vključijo kvalificirana podjetja.
The extent to which, if at all, unspecified restrictions on capital movements in 1983 affected companies benefiting from the tax advantages granted by the measure is therefore not apparent.
Obseg, v katerem so, če sploh so, nedoločene omejitve pri pretoku kapitala leta 1983 vplivale na podjetja, ki so imela prednost zaradi davčnih ugodnosti, dodeljenih s tem ukrepom, ni jasen.
Even if, as the United Kingdom maintains, some Member States’ banking laws and exchange controls, at the time, prevented the use of such offshore tax advantages, the existence of the tax benefits would nevertheless still have strengthened the position of Qualifying Companies in markets not subject to such restrictions compared with their competitors in other Member States.
Tudi če so takrat, kot trdi Združeno kraljestvo, nekateri bančni zakoni in devizni nadzor v državah članicah preprečevali uporabo takih eksteritorialnih davčnih ugodnosti, bi obstoj davčnih ugodnosti kljub vsemu okrepil položaj kvalificiranih podjetij na tržiščih brez takih omejitev, v primerjavi s konkurenčnimi podjetji iz drugih držav članic.