natgillin/translations-raw huggingface dataset:
In a recent decision concerning tax advantages granted by the authorities of the Azores region, the Commission came to the conclusion that the measures at stake were selective although they applied to all undertakings active in that region [30].
V nedavni odločbi v zvezi z davčnimi ugodnostmi, ki so jih odobrile oblasti azorske regije, je Komisija sprejela sklep, da so bili zadevni ukrepi selektivni, čeprav so veljali za vsa podjetja, dejavna v tisti regiji [30].
Lastly, the Commission would stress that classing these measures as aid does not call into question the tax autonomy of Gibraltar, resulting from the relevant constitutional arrangements and practice.
Končno, Komisija želi poudariti, da uvrščanje teh ukrepov kot pomoč davčne avtonomije Gibraltarja, ki izhaja iz ustrezne ustavne ureditve in prakse, ne postavlja pod vprašaj.
It seeks merely to ensure that, in cases where Gibraltar exercises its autonomy by reducing the amount of tax levied at national level, the tax benefits granted thereby comply with the Community rules on regional aid and the other applicable frameworks on the basis of equality throughout Community territory.
Želi le zagotoviti, da bi bile v primerih, kjer Gibraltar izvaja svojo avtonomijo tako, da znižuje davek, ki je obračunan na državnem nivoju, davčne olajšave, ki so s tem odobrene, skladne s pravili Komisije o regionalni pomoči in drugimi veljavnimi ogrodji na podlagi enakosti po vsem ozemlju Skupnosti.
It is without prejudice to the possibility that such benefits are compatible with the common market.
To je brez poseganja v možnost, da so takšne olajšave združljive s skupnim trgom.
Nor can the Commission take the view that the abovementioned tax reductions are justified by the nature or the general scheme of the tax system, or that because of their economic rationality they are necessary or functional in relation to the effectiveness of that system.
Komisija tudi ne more sprejeti, da so zgoraj omenjena znižanja davkov upravičena z naravo ali splošno shemo davčnega sistema ali da so zaradi gospodarske racionalnosti nujna oziroma funkcionalna v povezavi z učinkovitostjo tega sistema.
In particular, in so far as these reductions do not derive from applying principles such as proportionality or progressive taxation, since on the contrary they generally favour firms in a specific region regardless of their financial situation and cannot be considered to be inherent in the tax system.
Zlasti, če ta znižanja ne izhajajo iz veljavnih principov, npr. sorazmernosti ali postopnega obdavčevanja, saj v nasprotnem primeru koristijo podjetjem v določeni regiji, ne glede na njihovo finančno stanje, in jih ni mogoče obravnavati kot del davčnega sistema.
The United Kingdom and the Government of Gibraltar advance a number of arguments in support of their view that the fact that the proposed reform provides in general for lower company taxation in Gibraltar than in the United Kingdom does not of itself give rise to State aid within the meaning of Article 87(1) of the EC Treaty.
Združeno kraljestvo in vlada Gibraltarja predstavljata številne argumente, ki podpirajo njihovo mnenje, da dejstvo, da predlagana reforma v splošnem zagotavlja nižje obdavčevanje družb v Gibraltarju kot v Združenem kraljestvu, samo po sebi ne pomeni državne pomoči v okviru pomena člena 87(1) Pogodbe ES.
Those arguments are examined below.
Ti argumenti so preučeni spodaj.
To suggest that State aid is only present if State resources are used through a tax foregone and that in the Gibraltar case, no tax is foregone as there is no United Kingdom rate of tax for an activity which would also apply in Gibraltar is also an argument about the form of the measure.
Trditi, da je državna pomoč prisotna le, če so državna sredstva porabljena preko izpada davka in da v primeru Gibraltarja noben davek ni izpadel, saj ne obstaja nobena stopnja davka Združenega kraljestva za dejavnost, ki bi veljala tudi v Gibraltarju, je tudi argument o obliki ukrepa.
Equally formalistic, in the sense of Advocate General Saggio, is the argument to the effect that even if the alleged aid measure were abolished, the United Kingdom standard or normal rate would not apply and that therefore any comparison where the tax system is devised locally is not meaningful for the purposes of State aid.
Enako formalističen je, po mnenju generalnega pravobranilca Saggia, argument, da tudi če bi domnevni ukrep pomoči odpravili, standardna ali normalna stopnja Združenega kraljestva ne bi veljala, ter da je zato vsakršna primerjava, kjer se davčni sistem izdeluje lokalno, brez pomena za državno pomoč.
Given that the same result can be achieved by different legal techniques — by providing for an explicit derogation to a system that would otherwise apply or by establishing formally separate systems that apply to similar situations — the selectivity of a measure cannot be established solely by reference to a ‘but for’ test, comparing the situation resulting from the relevant measure with the situation which would exist ‘but for’ that measure.
Glede na to, da je enak rezultat mogoče doseči z različnim pravnimi tehnikami — z zagotavljanjem izrecnega odstopanja od sistema, ki bi drugače veljal, ali z vzpostavljanjem formalno ločenih sistemov, ki veljajo v podobnih stanjih — selektivnosti ukrepa ni mogoče ugotoviti zgolj s sklicevanjem na „če ne“ preizkus, primerjanjem stanja, ki nastane zaradi tega ukrepa, s stanjem, ki bi obstajalo, „če ne“ bi bilo ukrepa.
On the contrary, it is necessary to compare the measure at hand with other measures which apply to similar situations, in this case company taxation in the United Kingdom.
Nasprotno, nujno je primerjati dejanski ukrep z drugimi ukrepi, ki veljajo v podobnih primerih, v tem primeru z davkom od dobička pravnih oseb v Združenem kraljestvu.
Although the assessment of a measure under State aid rules does not depend on the nature of the measures previously in force, it can be noted that the tax system currently applied in Gibraltar largely follows the model of the United Kingdom, with the exception of the advantages granted to the offshore economy.
Čeprav ocena ukrepa v okviru pravil o državni pomoči ne temelji na naravi ukrepa, ki je prej veljal, je možno poudariti, da davčni sistem, ki trenutno velja v Gibraltarju, v veliki meri sledi modelu iz Združenega kraljestva, z izjemo prednosti, odobrenih priobalnemu gospodarstvu.
In the same way, the arguments of the Gibraltar Government contrasting regional (or secondary) powers to reduce a national tax rate with its own, independent powers over the entire tax system concern the internal competences of the United Kingdom and its territories.
Enako velja za argumente gibraltarske vlade, ki primerja regionalna (ali sekundarne) pooblastila za zmanjševanje državne stopnje davkov s svojimi, saj neodvisna pooblastila za celoten davčni sistem zadevajo notranje pristojnosti Združenega kraljestva in njegovih ozemelj.
In any event, the extent of the tax autonomy conferred upon a given territory cannot be the decisive factor, since this element is at the disposal of Member States, it would be impossible to establish a clear distinction in this respect and this would lead to unequal treatment of similar situations.
V vsakem primeru obseg davčne avtonomije, ki je dodeljena za dano ozemlje, ne more biti odločilni dejavnik, saj bi bilo, ker je ta element na razpolago državam članicam, pri tem nemogoče določiti jasno razločevanje in bi vodilo v neenakopravno obravnavo podobnih okoliščin.
Such a result would also run against the principle that, in order to assess the State aid character of a given measure, one must have regard to its effects.
To bi bilo tudi proti načelu, da je pri oceni, ali ima dani ukrep značilnosti državne pomoči, treba upoštevati njegove učinke.
The United Kingdom states that there is no common system of reference to which the Gibraltar companies would be subject in the case that the measure would be abolished.
Združeno kraljestvo navaja, da ne obstaja skupni sistem, katerega predmet bi bile gibraltarske družbe, v primeru, da se ukrep odpravi.
This is a circular reasoning, as the absence of a common system is a consequence of granting fiscal autonomy and the very existence of a specific tax jurisdiction in a given region is the result of a choice made by the relevant Member State.
To je krožno razmišljanje, saj je odsotnost skupnega sistema posledica odobritve davčne avtonomije in zato je sam obstoj določene davčne sodne pristojnosti v dani regiji rezultat izbire ustrezne države članice.
Whenever a central government decides to give up its power to establish a uniform taxation framework for enterprises and allows a sub-national entity to reduce the tax rate or to introduce another taxation system that is more advantageous, the result of this decentralisation of power is a derogation from a common system of reference.
Kadar koli se centralna vlada odloči odreči se svojemu pooblastilu za vzpostavitev enotnega ogrodja obdavčitve za podjetja in dovoli poddržavni entiteti, da zniža stopnjo davka ali da uvede drug sistem obdavčitve, ki je bolj ugoden, je rezultat te decentralizacije pooblastil odstopanje od skupnega sistema.
De facto, providing directly for a reduction of the tax rate, or granting to a territory the possibility to reduce a common tax rate, or exempting a territory from a common system and granting to it a power to establish a more advantageous taxation system comes to the same result; it allows companies in a certain region to pay lower taxes while State resources are foregone.
Dejansko, neposredno zagotavljanje zmanjšanja stopnje davka, odobritev možnosti ozemlju, da zmanjša skupno stopnjo davka, ali oprostitev ozemlja iz skupnega sistema in odobritev pooblastila, da si vzpostavi ugodnejši davčni sistem, vodijo do enakega rezultata; to družbam v določeni regiji omogoča, da plačajo nižje davke, medtem ko državna sredstva izpadejo.
The Commission cannot accept the United Kingdom suggestion that a tax jurisdiction not covering the whole Member State would be prevented from adopting any tax rate except the one applicable in the other tax jurisdiction in the State.
Komisija ne more sprejeti predloga Združenega kraljestva, da bi davčni sodni pristojnosti, ki ne pokriva celotne države članice, bilo onemogočeno sprejemanje kakršne koli stopnje davka, razen tiste, ki velja v drugih davčnih sodnih pristojnostih v državi.
As mentioned above, the key to any State aid analysis of tax measures is to establish the common system applicable, in this case, the United Kingdom tax system.
Kot je omenjeno zgoraj, je za vsako analizo državne pomoči davčnih ukrepov ključnega pomena vzpostaviti skupni veljavni sistem, v tem primeru, davčni sistem Združenega kraljestva.
In this context it should be noted that the present decision does not concern a mechanism that would allow all local authorities of a particular level (regions, territories or others) to introduce and levy local taxes.
S tem v zvezi je treba poudariti, da trenutna odločba ne zadeva mehanizma, ki bi vsem lokalnim oblastem na določenem nivoju (regije, ozemlja ali drugo) dovoljeval uvajanje in obračunavanje lokalnih davkov.
On the contrary, the case in point involves a reduction applicable solely in Gibraltar.
Nasprotno, zadevni primer vključuje zmanjšanje, ki velja samo v Gibraltarju.
In any event, the fact that a fiscal advantage constitutes State aid does not mean that it cannot be held compatible with the common market.
Kakor koli, dejstvo, da davčna ugodnost predstavlja državno pomoč, ne pomeni, da ne more biti združljiva s skupnim trgom.
The argument that imposing a higher rate of taxation in a given region would automatically have as a consequence that lower tax rates applied in the rest of the State become State aid has nothing to do with the present case, does not follow from the reasoning of the Commission and is not accurate.
Argument, da bi uvedba višje stopnje obdavčitve v dani regiji avtomatično pomenila, da bi nižje stopnje davkov, ki bi veljale v ostalem delu države, postale državna pomoč, nima nobene veze s trenutnim primerom, ne sledi iz odločb Komisije in ni natančen.
In such a case, there would be a common system applied in all regions but one.
V takšnem primeru bi v vseh regijah, razen v eni, veljal skupni sistem.
By definition, such a system would not constitute State aid.
Takšen sistem po definiciji ne bi predstavljal državne pomoči.
Obviously, the derogation resulting from the higher rate applied in a given region would not constitute an advantage and therefore would not be qualified as State aid either.
Očitno je, da odstopanje, ki bi nastalo zaradi višje stopnje, ki bi veljala v dani regiji, ne bi predstavljalo prednosti in zato tudi ne bi štelo kot državna pomoč.
This shows again that it remains possible for a Member State to grant fiscal autonomy to certain regions without necessarily granting State aid to given companies.
To še enkrat dokazuje, da ostaja možnost, da država članica odobri davčno avtonomijo določenim regijam, ne da bi pri tem nujno odobrila državno pomoč določenim družbam.
The parallels that the United Kingdom draws with the WTO agreement on subsidies are not relevant, as the legal order within the European Union is quite distinct from any international law provided for by WTO agreements, the regime of State aid control in a single market must obviously be stricter than rules applicable to subsidies laid down in a world agreement and the fact that a measure might not be considered to be a ‘specific subsidy’ under the Agreement on subsidies cannot cut down the scope of the definition of aid in Article 87(1) of the EC Treaty [31].
Vzporednice, ki jih riše Združeno kraljestvo s Sporazumom STO o subvencijah in izravnalnih ukrepih, niso pomembne, saj je pravna ureditev znotraj Evropske unije precej drugačna od katerega koli mednarodnega prava, predvidenega v Sporazumih STO; očitno je, da mora biti režim nadzora državne pomoči na enotnem trgu strožji od pravil, ki veljajo za subvencije, določene v svetovnem sporazumu, in dejstvo, da ukrep morda ne bo obravnavan kot „določena subvencija“ v okviru sporazuma o subvencijah, ne more zmanjšati obsega definicije pomoči v členu 87(1) Pogodbe ES [31].
As for the consequences, in terms of State aid, of any future decision by the United Kingdom to share sovereignty over Gibraltar with Spain, the arguments advanced are purely hypothetical in nature and refer to a situation which, in any event, should be dealt with by specific arrangements concerning the application of EC law.
Kar se tiče posledic, glede državne pomoči, kakršne koli prihodnje odločitve Združenega kraljestva, da si deli suverenost nad Gibraltarjem s Španijo, so vsi podani argumenti popolnoma hipotetične narave in se nanašajo na razmere, ki bi jih v vsakem primeru morala urejati posebna ureditev v zvezi z uporabo prava ES.
The current facts of the case do not accord with the hypothesis put forward by the United Kingdom and therefore have no relevance in ascertaining the existence, or otherwise, of State aid.
Trenutna dejstva primera se ne skladajo s hipotezo, ki jo je podalo Združeno kraljestvo, in zato nimajo pomena pri ugotavljanju obstoja državne pomoči ali drugače.
The United Kingdom objects to the comparison made by the Commission of the different exemptions and allowances available in Gibraltar with those in the United Kingdom.
Združeno kraljestvo nasprotuje primerjavi, ki jo je izvedla Komisija med različnimi oprostitvami in dovoljenji, ki so na voljo v Gibraltarju, in tistimi v Združenem kraljestvu.
The grounds for this objection are that where the tax systems or the tax bases are different, meaningful comparisons cannot be made.
Ugovor temelji na tem, da kjer so davčni sistemi ali davčne osnove različne, smiselnih primerjav ni mogoče izvesti.
However, contrary to that which the United Kingdom asserts, meaningful comparisons can be made as set out in paragraph 100 above.
Smiselne primerjave je, v nasprotju s tem, kar trdi Združeno kraljestvo, mogoče izvesti, kot je določeno v odstavku 100 zgoraj.
The differences identified constitute further elements of an analysis which demonstrates that when compared with the United Kingdom tax system (the common system applicable), undertakings in Gibraltar in general enjoy a lower fiscal pressure.
Ugotovljene razlike predstavljajo nadaljnje elemente analize, ki izkazuje, da so podjetja v Gibraltarju, v primerjavi z davčnim sistemom v Združenem kraljestvu („skupni veljavni sistem“), izpostavljena manjšemu davčnemu pritisku.
The United Kingdom invokes the subsidiarity principle in order to argue that if a Member State 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.
Združeno kraljestvo se sklicuje na načelo subsidiarnosti, zato da trdi, 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.
This argument is based both on a false premise that there are no significant distortive effects (or that such effects are contained entirely within the United Kingdom and Gibraltar without any spillover into other Member States) and on a misunderstanding of the subsidiarity principle.
Ta argument temelji na napačni premisi, da ne obstajajo pomembni negativni učinki (ali da so takšni učinki v celoti zadržani znotraj Združenega kraljestva in Gibraltarja, ne da bi se razlegli v druge države članice) in na napačnem razumevanju načela subsidiarnosti.
Article 5 of the EC Treaty is quite explicit that the principle of subsidiarity only applies in those areas which do not fall within the Community's exclusive competence.
Člen 5 Pogodbe ES precej izrecno navaja, da princip subsidiarnosti velja samo v tistih območjih, ki ne spadajo pod izključno pristojnost Skupnosti.
Since the control of State aid is an area of exclusive Commission competence, the subsidiarity principle does not apply.
Ker je nadzor državne pomoči področje izključne pristojnosti Komisije, načelo subsidiarnosti ne velja.
In examining the proposed reforms, including the question of regional selectivity, as in any State aid investigation into fiscal measures, the Commission is not pursuing tax uniformity but is merely fulfilling its Treaty obligation to control State aid.
Pri preučevanju predlaganih reform, vključno z vprašanjem regionalne selektivnost, kot pri vsaki preiskavi o državni pomoči za davčne ukrepe, Komisija ne išče davčne enotnosti, ampak le izpolnjuje svojo obveznost po Pogodbi, da nadzira državno pomoč.
Contrary to what the United Kingdom asserts, the principle that a Member State cannot plead its own national law to avoid its Community law obligations is indeed relevant to the issue of selectivity.
V nasprotju s tem, kar trdi Združeno kraljestvo, je načelo, da se država članica ne more sklicevati na svojo nacionalno zakonodajo, da bi se izognila obveznostim zakonodaje Skupnosti, pomembno za vprašanje selektivnosti.
As already established, the way in which a Member State is organised for the purposes of taxation is a matter of form: it cannot plead the existence of autonomous tax regions, however extensive their powers might be, in order to escape the application of the rules on State aid.
Kot je že bilo ugotovljeno, je način, kako je država članica urejena za obdavčitev, vprašanje oblike: ne more zagovarjati obstoja avtonomnih davčnih regij, ne glede na to, kako obsežna pooblastila imajo, zato da bi se izognila uporabi pravil o državni pomoči.
This does not, nevertheless, interfere with the possibilities of Member States to decentralise their powers.
To pa vseeno ne ovira možnosti držav članic, da decentralizirajo svoja pooblastila.
The issue concerns the exercise of those decentralised powers.
Vprašanje zadeva izvajanje teh decentraliziranih pooblastil.
Member States and the bodies to which powers have been devolved must ensure that Community law, including that on State aid, is upheld.
Države članice in organi, na katere so pooblastila bila prenesena, morajo zagotoviti, da se ohranja zakonodaja Skupnosti, vključno z zakonodajo o državni pomoči.
More concretely, where tax powers are devolved but a central reference system remains, Member States must ensure that reductions in tax, insofar as they constitute aid, are compatible with the common market.
Bolj natančno, kjer so davčna pooblastila prenesena, a ostaja centralni sistem, morajo države članice zagotoviti, da so znižanja davkov, če predstavljajo pomoč, združljiva s skupnim trgom.
The United Kingdom argues, inter alia, that Gibraltar: is not part of the United Kingdom; has its own distinct institutions and constitutional order; and is autonomous, self-governing and economically self-sufficient.
Združeno kraljestvo dokazuje, med drugim, da Gibraltar: ni del Združenega kraljestva, ima svoje ločene institucije in ustavni red; je avtonomen, s samostojno upravo in gospodarsko samozadosten.
The Commission accepts that Gibraltar does not form part of the United Kingdom for domestic law purposes and has distinct institutions, although the United Kingdom authorities retain certain competences and prerogatives, including the power to ensure that measures adopted by Gibraltar in domestic matters do not conflict with the United Kingdom's obligations under the EC Treaty.
Komisija sprejema, da Gibraltar ni del Združenega kraljestva za domače pravo in ima svoje institucije, čeprav oblasti Združenega kraljestva ohranjajo določene pristojnosti in prerogative, vključno s pooblastilom za zagotavljanje, da ukrepi, ki jih Gibraltar sprejme za domače zadeve, ne nasprotujejo obveznostim Združenega kraljestva v okviru Pogodbe ES.
However, as in the case of other autonomous regions, this fact does not alter the assessment of the measures adopted by the Gibraltar authorities.
Kot v primeru drugih avtonomnih regij, to dejstvo ne spremeni ocene ukrepov, ki so jih sprejele gibraltarske oblasti.
Gibraltar is part of the Community by virtue of its links with the United Kingdom.
Gibraltar je del Skupnosti zaradi povezav z Združenim kraljestvom.
All Community rules apply to Gibraltar, subject to the exceptions resulting from Article 28 of the Act of Accession, since the United Kingdom became a Member State and because of this membership.
Vsa pravila Skupnosti, ki so predmet izjem, ki izhajajo iz člena 28 Akta o pristopu, saj je Združeno kraljestvo postalo država članica in zaradi tega članstva, veljajo za Gibraltar.
As a consequence, British dependent territories citizens who acquire their citizenship from a connection with Gibraltar are citizens of the Union.
Zato so državljani britanskih odvisnih ozemelj, ki pridobijo svoje državljanstvo iz povezave z Gibraltarjem, državljani Unije.
These citizens and companies registered in Gibraltar enjoy the rights and freedom recognised by the Treaty, including freedom to provide services, freedom of establishment and free movement of capital, which are relevant for the economic activities of the beneficiaries.
Ti državljani in družbe, registrirani v Gibraltarju, uživajo pravice in svoboščine, ki jih priznava Pogodba, vključno s svobodo zagotavljanja storitev, svobodo ustanavljanja in prostega pretoka kapitala, ki so pomembne za gospodarske dejavnosti upravičencev.
The United Kingdom is responsible for ensuring respect for Community law in Gibraltar, which for these purposes is treated as a part of its territory [32].
Združeno kraljestvo je odgovorno za zagotavljanje, da se zakonodaja Skupnosti v Gibraltarju, ki je za te namene obravnavan kot del njegovega ozemlja, upošteva [32].
Gibraltar must therefore be considered to form part of the United Kingdom for the purposes of the rules on State aid, including the application of Articles 87 and 88 to fiscal measures.
Gibraltar je zato treba obravnavati, kot da je, za namene pravil o državni pomoči, vključno z uporabo členov 87 in 88 za davčne ukrepe, del Združenega kraljestva.