natgillin/translations-raw huggingface dataset:
The coordination centres scheme following the Law of 24 December 2002
Shema za centre za usklajevanje po zakonu z dne 24. decembra 2002
The legal basis for the notified scheme is Royal Decree No 187 of 30 December 1982, as last amended by Article 29 of the Law of 24 December 2002 [10].
Pravna podlaga sheme je kraljeva uredba št. 187 z dne 30. decembra 1982, kakor je bila nazadnje spremenjena s členom 29 zakona z dne 24. decembra 2002 [10].
Only centres individually approved in advance by royal decree are eligible for the scheme.
Uporaba sheme je odobrena le za centre, predhodno in posamezno potrjene s kraljevo uredbo.
To be approved, a centre must be part of a multinational group that meets certain size criteria.
Da bi pridobil potrditev, mora biti center del večnacionalne skupine in ustrezati tudi merilom velikosti.
It may conduct certain activities only and must carry them on for the benefit only of group members.
Center za usklajevanje sme izvajati le nekatere dejavnosti in jih mora izvajati le v korist članov skupine.
Approval, or renewal, is granted to a centre on request and for a period of 10 years.
Potrditev ali obnovitev se dodeli na prošnjo centra in za deset let.
Approval is automatically repealed once the centre no longer satisfies the conditions.
Potrditev se avtomatično razveljavi, čim center ne izpolnjuje pogojev za potrditev.
By derogation from the ordinary tax system [11], Royal Decree No 187 as amended provides that the taxable income of approved centres shall be determined at a flat rate and shall correspond to a percentage of the operating expenditure, in accordance with the ‘cost plus’ method.
Z odstopanjem od davčne sheme prava Skupnosti [11] določa kraljeva uredba št. 187, kakor je spremenjena, da je obdavčljivi prihodek potrjenih centrov določen pavšalno ter ustreza odstotku zneska odhodkov in stroškov delovanja – po metodi „cost plus“.
The exceptional or gratuitous advantages [12] conferred on the centre by the members of the group are not added to the tax base obtained by the cost plus method.
Izjemne in neodplačne ugodnosti [12], ki so jih centru odobrili člani skupine, se ne dodajo k davčni osnovi, ki se pridobi na podlagi metode cost plus.
An alternative base including the exceptional and gratuitous advantages is calculated nevertheless, in order to limit exceptional transfers of income to the Belgian coordination centre.
Nadomestna osnova, ki vključuje zlasti izjemne in neodplačne ugodnosti, se kljub temu izračuna, da se omejijo izjemni prenosi prihodkov belgijskim centrom za usklajevanje.
Centres’ profits are taxed at the full rate of corporation tax.
Dobiček centrov je obdavčen po polni davčni stopnji družb.
The cost plus method is applied in practice to each centre individually, in accordance with the arrangements laid down by an individual advance decision taken by the Federal Public Service Finance.
Dejanska uporaba metode cost plus se izvaja posamezno za vsak center, v skladu s pogoji, določenimi s posamezno predhodno odločbo zvezne javne službe za finance.
By ‘advance decision’ is meant the legal act by which the Federal Public Service Finance determines, in accordance with current provisions, how the law will be applied to a situation or particular operation, described by the taxpayer, which has not yet produced any fiscal effects.
Predhodna odločba pomeni pravni akt, s katerim zvezna javna služba za finance določa, v skladu z veljavnimi določbami, kako se bo zakon izvajal glede na poseben položaj ali operacijo, ki jo opiše davkoplačevalec in ki še ni vplivala na davčni načrt.
It is valid for five years and published anonymously.
Velja pet let in je objavljena anonimno.
It binds the tax administration for the future, and cannot entail a tax exemption or reduction.
Predhodna odločba zavezuje davčno upravo za prihodnost. Ne more oprostiti ali ublažiti davkov.
The rules on advance decisions are set out in Articles 20 to 28 of the Law of 24 December 2002.
Shema predhodnih odločb je organizirana v členih 20 do 28 zakona z dne 24. decembra 2002.
Apart from the flat-rate calculation described above, the following exemptions were also provided for in the notified provisions: 1. withholding tax is not due on dividends, income from claims or loans or the yield from the sale of intangible movable assets owed by the centre; 2. contributions to and increases of the centre’s capital are exempt from proportional registration tax (capital duty).
Razen zgoraj opisanega pavšalnega izračuna so bile s priglašenimi določbami predvidene naslednje oprostitve: (1) pri viru odtegnjenega davka se ne plačuje za dividende, prihodke od terjatev ali posojil ali za prihodke od koncesij nematerialnih premičnin, katerih lastnik je center; (2) prispevki in zvišanje kapitala v skladu s statutom centra so oproščeni delne vpisnine („davek na kapital“).
REASONS LEADING PARTLY TO APPROVAL AND PARTLY TO INITIATION OF THE FORMAL PROCEEDING
RAZLOGI, KI SO DELOMA VODILI K ODOBRITVI IN DELOMA K SPROŽITVI FORMALNEGA POSTOPKA
In the initiating Decision the Commission approved the principles in accordance with which advance decisions on the cost plus arrangements will have to be taken.
V sklepu o sprožitvi postopka je Komisija odobrila načela, po katerih se morajo sprejeti predhodne odločbe o shemi cost plus.
It considered that the framework rules provided for by the Law of 24 December 2002 were not in themselves likely to give rise to State aid.
Komisija je menila, da okvirna shema, predvidena z zakonom z dne 24. decembra 2002, sama po sebi še ne pomeni dodeljevanja državnih pomoči.
Initiation of the procedure
Sprožitev postopka
The Commission initiated the procedure with regard to three other aspects of the coordination centres scheme.
Razen tega je Komisija sprožila postopek v zvezi s tremi drugimi elementi nove sheme za centre za usklajevanje.
Firstly, it considered that a special advantage seemed to be conferred on coordination centres and the groups they belong to by exemptions from withholding tax which go beyond the exemptions available to any undertaking under the ordinary tax rules.
Prvič, Komisija je menila, da se zdi, da je bila posebna ugodnost dodeljena centrom za usklajevanje in skupinam, ki jim centri pripadajo, z oprostitvami pri viru odtegnjenega davka, kar presega oprostitve, dostopne vsakemu podjetju na osnovi davčnega sistema Skupnosti.
Secondly, it considered that the exemption, specific to coordination centres, from the proportional tax on contributions seemed to give them an economic advantage compared with undertakings which, in the same circumstances, are subject to it.
Drugič, Komisija je menila, da daje oprostitev delnega davka na kapital, značilna za centre za usklajevanje, gospodarsko prednost glede na podjetja, ki so mu v enakih okoliščinah zavezana.
Thirdly, it considered that the failure to take into account the exceptional and gratuitous advantages accorded to centres in the calculation of their tax base, in addition to the result of applying the cost plus method, seemed to confer a special advantage on them compared with companies whose tax base is calculated in accordance with the traditional analytical method (revenue less expenses).
Tretjič, Komisija je menila, da pomeni pomanjkanje upoštevanja izjemnih in neodplačnih ugodnosti, ki bodo dodeljene centrom v izračunu davčne osnove centrov za usklajevanje, razen rezultata, doseženega z uporabo metode cost plus, posebno ugodnost glede na družbe, katerih davčna osnova se izračuna po običajni analitični metodi (prihodki minus stroškov).
The Commission considered, lastly, that these specific advantages did not appear to be justified by the nature or economy of the Belgian tax system and that they distorted competition and affected intra-Community trade.
Komisija je na koncu menila, da se te posebne ugodnosti ne zdijo upravičene zaradi narave ali gospodarnosti belgijskega davčnega sistema, in povzročajo izkrivljanje konkurence ter vplivajo na trgovino znotraj Skupnosti.
Consequently, the said measures appeared to constitute aid within the meaning of Article 87(1) of the Treaty.
Zato se zdi, da omenjeni ukrepi pomenijo pomoč v smislu člena 87(1) Pogodbe.
In addition, since the exceptions referred to in Article 87(2) and (3) did not apply, the Commission concluded that such aid seemed at this stage to be incompatible with the common market.
Razen tega se ne morejo uporabiti izjeme iz člena 87(2) in (3), zato je Komisija sklenila, da je takšna pomoč na tej stopnji nezdružljiva s skupnim trgom.
COMMENTS AND ALTERNATIVE PROPOSALS FROM THE BELGIAN AUTHORITIES
PRIPOMBE IN NADOMESTNI PREDLOGI BELGIJSKIH ORGANOV
Following the initiating Decision, Belgium explained how it interpreted the Commission's approval concerning the cost plus method and undertook to adapt the rules on withholding tax, capital duty and the exceptional and gratuitous advantages received.
Po sklepu o sprožitvi postopka je Belgija pojasnila svojo razlago odobritve Komisije o metodi cost plus ter sklenila prilagoditi shemo za pri viru odtegnjeni davek, davek na kapital in shemo prejetih izjemnih in neodplačnih ugodnosti.
Withholding tax
Pri viru odtegnjeni davek
Belgium undertakes to abolish the specific application to coordination centres of the exemption from withholding tax provided for by the Law of 24 December 2002.
Belgija se obvezuje, da bo pri oprostitvi pri viru odtegnjeni davka odpravila njeno izključno uporabo za centre za usklajevanje, kot jo določa zakon z dne 24. decembra 2002.
It announced that it intended to replace the specific exemption by a measure of general scope making it possible to maintain the exemption granted to centres while extending it to other companies established in Belgium.
Belgija je razglasila namero o zamenjavi te posebne oprostitve s splošnim ukrepom, ki centrom omogoča ohranitev dodeljene oprostitve in jo razširi tudi na druge družbe s sedežem v Belgiji.
Capital duty
Davek na kapital
Belgium undertakes to abolish the specific application to coordination centres of the exemption from capital duty provided for by the Law of 24 December 2002.
Belgija se obvezuje, da bo pri oprostitvi davka na kapital odpravila njeno izključno uporabo za centre za usklajevanje, kot jo določa zakon z dne 24. decembra 2002.
It announced that it intended to replace the specific exemption by a general measure reducing the rate at which capital duty will be levied.
Belgija je razglasila namero o zamenjavi te posebne oprostitve s splošnim ukrepom znižanja stopnje, po kateri bo odmerjen davek na kapital.
Exceptional and gratuitous advantages
Izjemne in neodplačne ugodnosti
Belgium undertakes to adapt the coordination centres scheme, so that the exceptional and gratuitous advantages accorded to centres are subject to the same tax rules as the similar advantages received by other undertakings established in Belgium.
Belgija se obvezuje, da bo prilagodila shemo za centre za usklajevanje, do bodo izjemne in neodplačne ugodnosti, dodeljene centrom, predmet enakega davčnega sistema, kot podobne ugodnosti, ki jih prejmejo druge družbe s sedežem v Belgiji.
Under current law, all the exceptional and gratuitous advantages received will be added to the taxable income obtained by the cost plus method.
V skladu s sedanjim stanjem zakonodaje bodo vse prejete izjemne in neodplačne ugodnosti dodane obdavčljivim prihodkom, dobljenim z metodo cost plus.
The alternative tax base, based in particular on these exceptional and gratuitous advantages (see paragraph 15 of the initiating Decision), will be abandoned.
Nadomestna davčna osnova, ki temelji še zlasti na teh izjemnih in neodplačnih ugodnostih (glej točko (15) sklepa o sprožitvi postopka), se odpravi.
V. COMMENTS FROM INTERESTED THIRD PARTIES
V. PRIPOMBE ZAINTERESIRANIH TRETJIH STRANI
Three associations or federations submitted comments on behalf of the undertakings they represent: these were the Fédération des entreprises de Belgique (FEB), the American Chamber of Commerce (AmCham) and the Federation of Coordination, Distribution, Service and Call Centres (Forum 187).
Tri združenja ali zveze so predložile pripombe v imenu podjetij, katere predstavljajo: to so Zveza belgijskih podjetij (FEB), Ameriška gospodarska zbornica (AmCham) ter Zveza centrov za usklajevanje, razširjanje, storitve ter klicnih centrov (Forum 187).
Apart from these three associations, 53 centres or groups owning a coordination centre each submitted comments to the Commission.
Razen teh treh združenj je 53 centrov ali skupin, ki imajo center za usklajevanje, posamezno predstavilo pripombe Komisiji.
Basically, these describe their own situation and refer for the rest to the comments made by Forum 187.
Bistveno je, da ti centri opisujejo lastno situacijo in se razen tega sklicujejo na pripombe Foruma 187.
The third parties consider that the measures concerned, which are part of the new scheme for coordination centres, do not meet any of the four criteria for describing a measure as aid and generally refer to the comments already made in proceeding C 15/2002, which was closed by Decision 2003/755/EC.
Tretje strani, ki so predložile pripombe, menijo, da zadevni ukrepi, ki so del nove sheme za centre za usklajevanje ne izpolnjujejo nobenega od štirih meril, ki omogočajo opredelitve ukrepa kot pomoči, in se na splošno sklicujejo na pripombe iz postopka C 15/2002, zaključenega z Odločbo 2003/755/ES.
In short, they consider that the scheme does not confer a selective advantage likely to harm competition, since all multinational groups and hence all their competitors can establish a Belgian coordination centre, or an equivalent structure in another country, and thus benefit from comparable provisions.
Na kratko, ocenjujejo, da shema ne dodeljuje selektivne ugodnosti, ki bi lahko škodila konkurenci, ker imajo vse večnacionalne skupine in torej vsi njihovi tekmeci možnost, da vzpostavijo belgijski center za usklajevanje ali enakovredno strukturo v drugi državi ter da imajo zato ugodnosti od primerljivih določb.
Since Belgium has decided to abolish the exemptions from withholding tax and capital duty in the Law of 24 December 2002, which are the subject of this proceeding, the Commission thinks it is unnecessary to give further details of the arguments supplied by third parties on these points.
Belgija se je odločila odpraviti oprostitve pri viru odtegnjenega davka in davka na kapital v zakonu z dne 24. decembra 2002, ki so predmet tega postopka, zato se zdi Komisiji nepotrebno še bolj podrobno opisovati argumente, ki so jih predložile tretje strani o teh točkah.
As regards the treatment of exceptional and gratuitous advantages, the interested third parties consider it is appropriate not to take account of these advantages in the cost plus method, since, they are not costs; they are a marginal component of the coordination centres scheme; they are a theoretical advantage which, potentially, does not benefit any centre, and any advantages will be corrected by the international conventions preventing double taxation concluded between Belgium and its principal trading partners.
V zvezi z obravnavanjem izjemnih in neodplačnih ugodnosti tretje strani ocenjujejo, da je ustrezno, da te ugodnosti niso upoštevane v metodi cost plus, ker ne gre za stroške; ker je to obrobni element sheme za centre za usklajevanje; ker so teoretična prednost, ki morda ne koristi nobenemu centru; ker se bodo morebitne ugodnosti izravnale z mehanizmom mednarodnih konvencij za preprečevanje dvojnega obdavčenja, sklenjenih med Belgijo in njenimi glavnimi tržnimi partnerji.
ASSESSMENT OF THE MEASURES
OVREDNOTENJE UKREPOV
Comment concerning the Belgian authorities’ interpretation of the Commission decision authorising use of the cost plus method
Pripombe o razlagi belgijskih organov v zvezi s Sklepom Komisije o odobritvi uporabe metode cost plus
Belgium wanted to give its interpretation of that part of the initiating Decision which authorises use of the cost plus method.
Belgija je želela dati svojo razlago dela sklepa o sprožitvi postopka glede odobritve uporabe metode cost plus.
The Commission will reply to the Belgian authorities concerning their interpretation in a letter to be sent to them shortly.
Komisija bo belgijskim organom v zvezi z njihovo razlago odgovorila v pismu, ki bo nanje naslovljeno v kratkem.
This Decision is concerned only with the measures about which the Commission expressed doubts in the initiating Decision; it does not, therefore, concern the cost plus method.
Ta odločba zadeva le ukrepe, o katerih je Komisija izrazila dvom v sklepu o sprožitvi postopka; odločba zato ne zadeva metode cost plus.
The Commission would consequently refer to the initiating Decision on this point, emphasising that the authorisation given assumes compliance with the principles and arrangements described therein.
Komisija se ob tej točki sklicuje na sklep o sprožitvi postopka ob opozorilu, da dana odobritev zahteva spoštovanje načel in pogojev, ki so zapisani v njem.
Aid character
Značaj pomoči
A measure constitutes an aid when it cumulatively satisfies the four criteria set out in Article 87(1) of the Treaty, namely: 1. the measure must confer on recipients an advantage which relieves them of charges that are normally borne from their budgets; 2. the advantage must be conferred from state resources; 3. it must affect competition and trade between Member States, and 4. it must be granted selectively or specifically, i.e. by favouring certain undertakings or the production of certain goods.
Ukrep pomeni pomoč, če kumulativno zadostuje štirim značilnim merilom, določenim v členu 87(1) Pogodbe, in sicer: (1) ukrep mora dodeliti ugodnost razbremenitve stroškov, ki običajno bremenijo proračun podjetij; (2) ta ugodnost se mora dodeliti iz državnih sredstev; (3) vplivati na konkurenco in trgovino med državami članicami ter (4) se mora dodeliti na izbiren ali poseben način, torej z dajanjem prednosti določenim podjetjem ali proizvodnji določenega blaga.
At the end of the formal investigation procedure, and taking account of the arguments already developed in the initiating Decision, the Commission considered that the doubts expressed at the initiation stage about the notified measures from the Law of 24 December 2002 had not been removed and that the measures constituted aid within the meaning of Article 87(1) of the Treaty.
Ob zaključku formalnega postopka preiskave, in ob upoštevanju že razvitih argumentov v sklepu o sprožitvi postopka, Komisija meni, da se izraženi dvomi v začetni fazi v zvezi s priglašenimi ukrepi zakona z dne 24. decembra 2002 ne morejo več odpraviti in da so ti ukrepi pomenili pomoč v smislu člena 87(1) Pogodbe.
They were advantages (tax exemptions) granted selectively to certain undertakings only (approved coordination centres or groups owning such a centre) through state resources (waiver of tax resources) and affecting competition and intra-Community trade (since certain centres or certain groups to which they belong, whose business is by definition international, operate or may operate in sectors which are the subject of trade between Member States).
Dejansko so bile to ugodnosti (davčne oprostitve), izbirno dodeljene le določenim podjetjem (potrjenim centrom za usklajevanje ali skupinam, ki imajo takšen center) iz državnih sredstev (odpoved davčnim virom) ter z vplivom na konkurenco in trgovino znotraj Skupnosti (ob upoštevanju tega, da imajo nekateri centri ali skupine, ki jim centri pripadajo, po definiciji mednarodne dejavnosti, delujejo ali lahko delujejo na področjih, na katerih poteka trgovina med državami članicami).
In the meantime, Belgium has undertaken to abolish the provisions specific to coordination centres and to replace them with alternative measures which do more than just amend the notified scheme.
Medtem se je Belgija obvezala, da bo odpravila te posebne določbe za centre za usklajevanje in jih nadomestila z nadomestnimi ukrepi, ki presegajo spremembe priglašene sheme.
The Commission considers that it is not necessary to justify in detail its assessment of the measures originally notified.
Komisija ocenjuje, da ni treba podrobno upravičiti ocene prvotno priglašenih ukrepov.
Only the proposed changes to the scheme are assessed in this Decision.
V tej odločbi so ocenjene le predlagane spremembe sheme.
Withholding tax and capital duty
Pri viru odtegnjeni davek in davek na kapital
The exemptions from withholding tax and capital duty will be removed from the Law of 24 December 2002 (see recitals (20) and (21) of this Decision) and replaced by exemption or reduction measures which the Belgian authorities regard as general.
Oprostitve pri viru odtegnjenega davka in davka na kapital bodo črtane iz zakona z dne 24. decembra 2002 (glej uvodni izjavi (20) in (21) te odločbe) in jih bodo nadomestili ukrepi oprostitve ali znižanja, ki jih belgijski organi obravnavajo kot splošne.
Thus no specific economic advantage is granted any longer to approved coordination centres and there is no longer any aid for such centres within the meaning of Article 87(1) of the Treaty.
Pod temi pogoji se potrjenim centrom za usklajevanje ne dodeljuje nobena posebna gospodarska prednost in za take centre pomoč v smislu člena 87(1) Pogodbe ne obstaja več.
The amendment to the Law of 24 December 2002, see recital (22) of this Decision, will have the effect of taxing all the exceptional and gratuitous advantages received by a coordination centre in the same way as they are taxed when they are received by an undertaking liable to tax under the ordinary system.
Zaradi spremembe zakona z dne 24. decembra 2002 – glej uvodno izjavo (22) te odločbe – bodo vse izjemne in neodplačne ugodnosti, ki jih je prejel center za usklajevanje, obdavčene na isti način kot so obdavčene, ko jih prejme podjetje, ki je zavezanec davčnega sistema Skupnosti.
Under current ordinary tax law, this means that all the exceptional and gratuitous advantages will have to be added to the amount obtained by the cost plus method.
Glede na sedanje stanje davčne zakonodaje Skupnosti to pomeni, da se bodo morale vse izjemne in neodplačne ugodnosti dodati znesku, dobljenem z metodo cost plus.
Under these conditions the Commission considers that no specific economic advantage is granted any longer to approved coordination centres as regards the tax treatment of the exceptional and gratuitous advantages received.
Pod temi pogoji Komisija ocenjuje, da se ne dodeljuje nobena posebna gospodarska prednost potrjenim centrom za usklajevanje v zvezi z davčnim obravnavanjem prejetih izjemnih in neodplačnih ugodnosti.
Consequently there is no longer any aid within the meaning of Article 87(1) of the Treaty.
Zato pomoč v smislu člena 87(1) Pogodbe ne obstaja več.
Belgium has announced that it could, in addition, adopt new provisions exempting, in certain cases, income deriving from exceptional and gratuitous advantages.
Belgija je objavila, da bi lahko razen tega sprejela nove pravne določbe, ki bi v nekaterih primerih omogočale oprostitev prihodkov, ki izhajajo iz izjemnih in neodplačnih ugodnosti.
The Commission draws Belgium’s attention to the need to determine the conditions of this exemption in such a way that it does not specifically favour certain undertakings or the production of certain goods, and, as appropriate, to the obligation to notify such measures if they are likely to constitute aid.
Komisija opozarja Belgijo na potrebo, da določi pogoje te oprostitve na takšen način, da ne bo spodbujala na poseben način določenih podjetij ali proizvodnje določenega blaga, ali, če je potrebno, na obveznost priglasitve takšnih ukrepih, če bili lahko pomenili pomoč.
Belgium has undertaken to abolish the exemptions from withholding tax and capital duty provided by Article 29 of the Law of 24 December 2002 for coordination centres approved under Royal Decree No 187 and to replace them by general exemption or reduction measures which do not favour centres over other undertakings established in Belgium.
Belgija se je obvezala, da bo odpravila oprostitve pri viru odtegnjenega davka in davka na kapital iz člena 29 zakona z dne 24. decembra 2002 centrom za usklajevanje, potrjenim na osnovi kraljeve uredbe št. 187, ter da jih bo nadomestila s splošnimi ukrepi oprostitve ali znižanja, ki centrom ne dajejo prednosti glede na druga podjetja s sedežem v Belgiji.