natgillin/translations-raw huggingface dataset:
Such companies will be permitted to deduct payroll tax and business property occupation tax from their liability to top-up tax.
Takšne družbe bodo davek na izplačane plače in davek na poslovne prostore za dejavnost lahko odštele od svoje obveznosti za dopolnilni davek.
Although utilities companies will also have their annual liability to payroll tax and business property occupation tax capped, in aggregate, at 15 % of profit, the operation of the utilities top-up tax will ensure that these companies always pay a tax equal to 35 % of profits.
Čeprav bodo tudi družbe javnih gospodarskih služb morale plačati letne obveznosti za davek na izplačane plače in davek na poslovne prostore za dejavnost, omejene na skupno 15 % dobička, bo delovanje dopolnilnega davka za javne gospodarske službe zagotovilo, da bodo te družbe vedno plačale davek, enakovreden 35 % dobička.
Liability to the top-up taxes will be determined on the basis of the relevant activities.
Obveznost za dopolnilne davke bo določena na podlagi ustreznih dejavnosti.
The same rules will apply to financial services and to utilities activities.
Enaka pravila bodo veljala za finančne storitve in dejavnosti javnih gospodarskih služb.
Accordingly, for ‘hybrid’ companies:
Skladno s tem, za „hibridne“ družbe:
a company engaged in a utilities activity and in a general activity will have the profits it derives from its utilities activity taxed at 35 %,
dobički od dejavnosti javnih gospodarskih služb družbe, ki se ukvarja z dejavnostjo javnih gospodarskih služb in s splošno dejavnostjo, bodo obdavčeni po 35 % stopnji,
a company engaged in a financial services activity and in a general activity will have the profits it derives from its financial services activity taxed at 8 %,
dobički od dejavnosti finančnih storitev družbe, ki se ukvarja s finančnimi storitvami in s splošno dejavnostjo, bodo obdavčeni po 8 % stopnji,
a company engaged in a utilities activity and in a financial services activity will have the profits it derives from its utilities activity taxed at 35 % and the profits from its financial services activity taxed at 8 %.
če se družba ukvarja z dejavnostjo javnih gospodarskih služb in z dejavnostjo finančnih storitev, bodo njeni dobički dejavnosti javnih gospodarskih služb obdavčeni po 35 % stopnji in dobički od dejavnosti finančnih storitev po 8 % stopnji.
The same distinction will be made in respect of unearned profits, notably, any profits made by a hybrid company from any rents, royalties, premiums, any other profits arising from real property in Gibraltar, dividends, interests or discounts.
Enako razlikovanje se bo uvedlo v zvezi s prihodki iz premoženja, zlasti vsemi prihodki hibridnih družb od katerih koli najemnin, premij, licenčnin, katerimi koli drugimi prihodki iz nepremičnin v Gibraltarju, dividend, obresti ali popustov.
Such unearned profits will be taxed at the 8 % or 35 % top-up rate to the proportion which the profits and gains from the financial services or utilities activities bears to the whole of the trading profits or gains made by the company.
Ti prihodki iz premoženja bodo obdavčeni po 8 % ali 35 % dopolnilni stopnji glede na razmerje, ki ga imajo prihodki in dobički od dejavnosti finančnih storitev ali dejavnosti javnih gospodarskih služb glede na celoten dobiček od trgovine ali dobiček, ki ga je družba imela.
Other features of the reform
Druge značilnosti reforme
Under the Rates Ordinance, certain premises are exempt.
V okviru odloka o stopnjah so nekateri prostori izvzeti.
These exempt premises include courts of justice, churches, cemeteries, public gardens, uninhabitable military defences, civil defence premises, lighthouses and the Gibraltar Museum.
Ti izvzeti prostori vključujejo sodišča, cerkve, pokopališča, javne vrtove, vojaške utrdbe, ki niso primerne za bivanje, prostori civilne obrambe, svetilniki in gibraltarski muzej.
Such premises will consequently be exempt from the additional rate, the business property occupation tax.
Ti prostori bodo torej izvzeti iz dodatne stopnje davka na poslovne prostore za dejavnost.
The Gibraltar authorities may also reduce or remit the payment of any general rate where this ‘is in the interests of the development of Gibraltar’.
Gibraltarske oblasti lahko tudi zmanjšajo ali oprostijo plačilo katere koli splošne stopnje, kjer je to „v interesu razvoja Gibraltarja“ .
Both the Companies (Payroll Tax) Ordinance and the Companies (Taxation of Designated Activities) Ordinance lay down rules for the calculation of profits or gains.
Oba odloka, odlok o družbah (davek na izplačane plače) in odlok o družbah (obdavčenje določenih dejavnosti), določata pravila za izračun prihodkov ali dobička.
These rules are necessary for the application of the cap of 15 % of profits on the liability for Payroll tax and for the purposes of determining the liability to the top-up tax on financial services and activities.
Ta pravila so potrebna za uporabo 15 % omejitve na prihodke za obveznost za davek na izplačane plače in za določanje obveznosti za dopolnilni davek na finančne storitve in dejavnosti.
Profits are computed in accordance with Accounting Standards in the United Kingdom as modified for use in Gibraltar by the Gibraltar Society of Chartered and Certified Accountancy Bodies.
Prihodki so izračunani v skladu z računovodskimi standardi v Združenem kraljestvu, kot so bili spremenjeni za uporabo v Gibraltarju s strani Gibraltarske družbe pooblaščenih in potrjenih računovodskih teles.
For the purposes of determining profits, capital gains and capital losses are excluded.
Za namene določanja dobička so kapitalni dobički in kapitalne izgube izključeni.
For the purposes of determining profits, the following capital allowances, inter alia, are deductible:
Za namene določanja dobička se naslednje minimalne amortizacije, med drugim, odbijejo:
in respect of entertainment centres, mills, factories and other premises, 4 % per annum;
v zvezi z zabaviščnimi centri, mlini, tovarnami in drugimi prostori 4 % na leto,
in respect of plant and machinery, up to GBP 30000 for the first year in which the expenditure is made (up to GBP 50000 for computer equipment), and 33 1/3 % of the remainder in subsequent years.
v zvezi z obrati in stroji do 30000 GBP za prvo leto, v katerem je strošek plačan (do 50000 GBP za računalniško opremo), in 331/3 % ostanka v naslednjih letih.
Modifications to the reforms originally notified
Spremembe prvotno priglašenih reform
In response to the opening of the formal State aid investigation procedure, the following changes have been made by the Government of Gibraltar to the tax reform proposals.
Vlada Gibraltarja je, kot odgovor na uvedbo formalnega preiskovalnega postopka o državni pomoči, naredila naslednje spremembe predlogov davčne reforme.
The provisions which would cap, at GBP 500000, the combined liability to payroll tax, business property occupation tax and, where applicable, the 8 % top-up tax on financial services activities, have been removed.
Odstranjene so bile določbe, ki bi skupno obveznost za davek na izplačane plače, davek na poslovne prostore za dejavnost in, kjer to velja, 8 % dopolnilni davek na dejavnosti finančnih storitev, omejile na 500000 GBP.
The removal of the quantum cap will be accompanied by a lowering of the top-up tax for financial services companies from 8 % of profits to a single but as yet undetermined rate in the range of 4 to 6 %.
Odstranitev kvantne omejitve bo spremljalo znižanje dopolnilnega davka za družbe finančnih storitev iz 8 % dobička na enotno in za zdaj še nedoločeno stopnjo v obsegu 4 — 6 %.
The provision which would exempt certain premises of the Upper Rock of Gibraltar from rates (and consequently from business property occupation tax) has been removed.
Določba, ki bi izvzemala določene prostore Upper Rock-a Gibraltarja iz stopenj (in posledično iz davka na poslovne prostore za dejavnost), je bila umaknjena.
The provisions which would exempt the following classes of income for the purposes of determining profits have been removed:
Določbe, ki bi izvzemale naslednje razrede prihodka za namene določanja dobička, so bile umaknjene:
any interest received by any chargeable company in respect of any loan made by it to any person for the purpose of financing investment in development projects designed to promote the economic and social development of Gibraltar, where the terms and conditions of such loan have been approved for this purpose, in writing, by the Gibraltar authorities;
vse obresti, ki jih prejme katera koli zaračunavajoča družba v zvezi s katerim koli posojilom, ki ga izplača kateri koli osebi za namen finančnih investicij v razvojnih projektih, namenjenih spodbujanju gospodarskega in socialnega razvoja Gibraltarja, kjer so pogoje takšnega posojila za ta namen pisno odobrile gibraltarske oblasti,
the interest payable on any loan charged on the Consolidated Fund (i.e. Gibraltar Government finances) from the date and to the extent specified by an approval granted by the Gibraltar authorities.
obresti, plačljive na katero koli posojilo, zaračunano na konsolidiranem skladu (tj. finančna sredstva gibraltarske vlade), od datuma do obsega, določenega v dovoljenju, ki ga odobrijo gibraltarske oblasti.
GROUNDS FOR INITIATING THE PROCEDURE
RAZLOGI ZA UVEDBO POSTOPKA
In its evaluation of the information submitted by the United Kingdom in the notification, the Commission considered that a number of features of the reform proposals would be liable to confer an advantage on Gibraltar companies.
Komisija v oceni informacij, ki jih je Združeno kraljestvo predložilo v obvestilu, meni, da bi številne značilnosti predlogov reforme lahko gibraltarskim družbam omogočile prednost.
the entire system would grant an advantage to Gibraltar companies compared with UK companies (regional selectivity),
celoten sistem bi gibraltarskim družbam omogočil prednost v primerjavi z družbami ZK (regionalna selektivnost),
the requirement to make a profit before incurring any payroll and property tax liability would confer an advantage on unprofitable companies;
zahteva, da morajo družbe imeti dobiček, preden so zavezane plačevanju davka na izplačane plače in davka na poslovne prostore za dejavnost, bi nedonosnim družbam omogočala prednost,
the 15 % cap on liability to payroll and property taxes would confer an advantage on those companies to which it applies,
15 % omejitev na obveznost za davek na izplačane plače in davek na poslovne prostore za dejavnost bi omogočila prednost tistim družbam, za katere velja,
the GBP 500000 cap on liability to payroll and property taxes would confer an advantage on those companies to which it applies,
omejitev 500000 GBP na obveznost za davek na izplačane plače in davek na poslovne prostore za dejavnost bi omogočila prednost tistim družbam, za katere velja,
some technical features of the reform would be liable to give rise to State aid (certain exemptions from rates/property tax and exemptions for certain specified interest income for the purposes of determining profits).
nekatere tehnične značilnosti reforme bi lahko bile vzrok za državno pomoč (določene oprostitve od stopenj/davka na poslovne prostore za dejavnost in oprostitve za nekatere določene prihodke od obresti za določanje dobička).
The Commission also considered that these advantages would be granted via State resources, would affect trade between Member States and would be selective.
Komisija tudi meni, da bile bi te prednosti, odobrene preko državnih sredstev, vplivale na trgovino med državami članicami in da bi bile selektivne.
The Commission also considered that none of the exceptions on the general prohibition on State aid provided for in Articles 87(2) and 87(3) of the EC Treaty applied.
Komisija tudi meni, da ni veljala nobena oprostitev za splošno prepoved za državno pomoč, navedeno v členih 87(2) in 87(3) Pogodbe ES.
On these grounds the Commission had doubts as to the compatibility of the measure with the common market and therefore decided to initiate the formal investigation procedure.
Komisija iz teh razlogov dvomi v združljivost ukrepa s skupnim trgom in se je zato odločila uvesti formalni preiskovalni postopek.
The observations of the United Kingdom can be summarised as follows.
Pripombe Združenega kraljestva je možno povzeti na sledeči način.
The Commission's objections to the reform proposals as set out in the decision to open the formal State aid investigation procedure fall under six headings, all based on specificity:
Pripombe Komisije na predloge reforme, kot so določene v sklepu o uvedbi formalnega preiskovalnega postopka o državni pomoči, spadajo v šest poglavij, ki temeljijo na specifičnosti:
the fact that companies are liable to taxes only if they make profits would confer an advantage on unprofitable companies compared with profitable ones,
dejstvo, da morajo družbe plačati davek le, če so donosne, bi omogočilo prednost nedonosnim družbam v primerjavi z donosnimi,
the operation of the 15 % profits-based cap would benefit those undertakings to which it applies by reducing their liability to payroll tax, business property occupation tax, and financial services top-up tax, if applicable,
veljavnost 15 % omejitve, ki bi temeljila na dobičku, bi koristila tistim podjetjem, za katera velja, saj bi zmanjšala njihovo obveznost za plačevanje davka na izplačane plače, davka na prostore za dejavnost ter dopolnilnega davka za finančne storitve, če velja za njih,
the operation of the GBP 500000 quantum cap would benefit those undertakings to which it applies by reducing their liability to payroll tax, business property occupation tax, and financial services top-up tax, if applicable,
veljavnost 500000 GBP kvantne omejitve bi koristila tistim podjetjem, za katera bi veljala, saj bi zmanjšala njihovo obveznost za plačevanje davka na izplačane plače, davka na prostore za dejavnost ter dopolnilnega davka za finančne storitve, če bi veljala za njih,
the exemption for certain properties on the Upper Rock confers a tax advantage on undertakings occupying such premises,
oprostitev za določeno lastnino na Upper Rock-u omogoča davčno ugodnost za podjetja, ki imajo sedež v teh prostorih,
the two provisions exempting interest on certain loans from the calculation of profits for purposes of the corporate tax rules confer an advantage on certain companies,
dve določbi, ki določata oprostitev plačila obresti za določena posojila iz izračuna dobička za namen pravil davka od dobička pravnih oseb, nekaterim družbam omogočata prednost,
several features of the proposed tax scheme result in a lower tax burden for companies in Gibraltar when compared with companies in the United Kingdom and therefore constitute an advantage for the former (regional specificity).
številne značilnosti predlagane davčne ureditve pomenijo manjšo davčno obremenitev za družbe v Gibraltarju v primerjavi z družbami v Združenem kraljestvu in zato to za prve predstavlja prednost („regionalna specifičnost“).
Neither the United Kingdom nor the Government of Gibraltar shares the Commission's doubts as to the possible State aid character of certain elements of the reforms.
Niti Združeno kraljestvo niti vlada Gibraltarja se ne strinjata z dvomi Komisije o možnem značaju, ki je podoben državni pomoči, nekaterih elementov reform.
However, without prejudice to whether the original reform proposals contain any element of state aid, the Government of Gibraltar will:
Ne glede na to, ali prvotni predlogi reforme vsebujejo kakšen element državne pomoči, bo vlada Gibraltarja:
drop the GBP 500000 cap from the planned new tax system,
opustila 500000 GBP omejitev iz načrtovanega novega davčnega sistema,
remove the provision to exempt from rates (and hence from business property occupation tax) certain properties on the Upper Rock of Gibraltar,
odstranila določbo o oprostitvi določene lastnine na Upper Rock-u v Gibraltarju za stopnje (in tako davka na poslovne prostore za dejavnost),
remove the provision to exempt certain interest income for the purposes of determining profits.
odstranila določbo za oprostitev določenih prihodkov od obresti za določanje dobička.
The three remaining objections do not give rise to State aid.
Tri ostale pripombe ne pomenijo državne pomoči.
Not taxing unprofitable companies is not State aid
Neobdavčitev nedonosnih podjetij ni državna pomoč
No selectivity arises from the absence of liability for tax where no profits are made.
Odsotnosti obveznosti za plačilo davka, kjer ni dobička, ne pomeni selektivnost.
It is true that neither the payroll tax nor the business property occupation tax is payable if the taxpayer company has no profit.
Res je, da družbi davkoplačevalki ni treba plačevati niti davka na izplačane plače niti davka na poslovne prostore za dejavnost, če nima dobička.
Profit is a sine qua non of liability.
Dobiček je osnovni pogoj za to obveznost.
But it is not the tax base.
A to ni davčna osnova.
It is a condition precedent for liability to the tax in question.
Je predviden pogoj za obveznost za plačilo zadevnega davka.
This is natural, since a tax on a company which makes no profit becomes a tax on the capital of the company.
To je naravno, saj davek na družbo, ki nima dobička, postane davek na kapital družbe.
Contrary to what the Commission claims, the ‘operative event’ under the payroll tax and the business property tax is not profit.
V nasprotju s tem, kar trdi Komisija, „operativni dogodek“ v okviru davka na izplačane plače in davka na poslovne prostore za dejavnost ni dobiček.
The ‘operative events’ are the profitable employment of an employee and the profitable use of property.
„Operativni dogodki“ sta dobičkonosna zaposlitev zaposlenega in dobičkonosna uporaba lastnine.
It is not the case that payroll or occupation of business premises are secondary factors.
Ni res, da so izplačila plač ali zasedba poslovnih prostorov sekundarni dejavniki.
The logic of the proposed scheme is dual — employment and occupation constitute the tax base, while profitability constitutes a lower quantitative threshold to liability.
Logika predlagane sheme je dvojna — zaposlitev in zasedba predstavljata davčno osnovo, medtem ko donosnost predstavlja nižjo količinsko mejo za obveznost.
Both the tax base and the quantitative limitation are of a general nature, applicable in the same way to all companies regardless of their size or the sector in which they are active.
Davčna osnova in količinska omejitev sta obe splošne narave, veljata na enak način za vse družbe, ne glede na njihovo velikost ali sektor, v katerem so dejavne.
Even if the quantitative limitation were selective, it follows from the nature and logic of the planned corporate tax scheme that companies are only taxed if they make money from which to pay the taxes.
Četudi bi bila količinska omejitev selektivna, iz narave in logike načrtovane sheme davka od dobička pravnih oseb sledi, da so družbe obdavčene le, če imajo dobiček, na katerega plačajo davek.
The Commission has itself conceded in point 25 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation [5] (hereinafter the Notice) that such selectivity is justified by the nature of the tax system.
Komisija sama je v točki 25 Obvestila Komisije o uporabi pravil državne pomoči za ukrepe, ki se navezujejo na neposredno obdavčitev ustvarjenih dohodkov [5] (v nadaljnjem besedilu „Obvestilo“), dopustila, da je takšna selektivnost upravičena z naravo davčnega sistema.
This is as valid for a tax system which is based on the profitable use of labour and property as it is for a ‘pure’ profit-based system in which companies that make no profit are not taxed.
To je veljavno za davčni sistem, ki temelji na dobičkonosni uporabi delovne sile in lastnine, saj je „čist“ sistem, ki temelji na dobičku, v katerem družbe, ki nimajo dobička, niso obdavčene.
A parallel cannot be drawn with social security contributions as they serve a different purpose unrelated to whether a company is profitable.
Vzporednice s prispevki za socialno varnost ni mogoče potegniti, saj ti služijo drugačnemu namenu, ki ni povezan s tem, ali ima družba dobiček.
Limiting tax to 15 % of profits is not State aid
Omejevanje davkov na 15 % ni državna pomoč
The proposed limitation is not selective.
Predlagana omejitev ni selektivna.
In order to constitute State aid, a tax measure must be selective in favouring certain companies and/or sectors over others.
Da bi davčni ukrep veljal za državno pomoč, mora biti selektiven, tako da določenim družbam in/ali sektorjem koristi bolj kot drugim.
The application of the 15 % cap will depend on the relationship between profit and the number of employees in a given year.
Uporaba 15 % omejitve bo odvisna od razmerja med dobičkom in številom zaposlenih v danem letu.
This will potentially benefit all companies, whether large or small and in all sectors of the economy, which in a given year reach that level of profit in relation to payroll.
To bo potencialno koristilo vsem družbam, velikim in malim, v vseh gospodarskih sektorjih, ki v danem letu dosežejo določen nivo dobička v zvezi z izplačilom plač.
A specific group of companies to which the limits on tax liability will apply cannot be defined and in any case the group will change year-on-year.
Določene skupine družb, za katere bodo veljale omejitve za davčne obveznosti, ni mogoče opredeliti, tako ali tako pa se bo skupina spreminjala iz leta v leto.
The rules are generally applicable and available to all Gibraltar companies.
Pravila so splošno veljavna in na voljo vsem gibraltarskim družbam.
The Commission itself explains in point 14 of the Notice that the fact that some firms or some sectors benefit more than others from a tax measure does not necessarily mean that the measure is caught by the State aid rules.
Komisija sama v točki 14 Obvestila razlaga, da kljub dejstvu, da imajo nekatere firme ali nekateri sektorji od davčnega ukrepa več koristi kot druge/drugi, to ne pomeni nujno, da se ta ukrep ujame v pravila državne pomoči.
The Government of Gibraltar has devised a general tax scheme based both on the simple factors of property and payroll, and of the existence of profitability.
Vlada Gibraltarja je izdelala splošno davčno shemo, ki temelji na preprostih dejavnikih lastnine in izplačil plač ter obstoju dobičkonosnosti.
At the same time, it has decided that it wishes to apply the tax in a regressive way.
Hkrati pa je sklenila, da želi davek uporabljati na regresiven način.
In effect, there are two bands of tax, based on overall profit.
Zato obstajata dve vrsti davka, ki temeljita na skupnem dobičku.
Where the tax bill is below 15 % of overall profits, the full tax is paid.
Kjer je davčni račun pod 15 % skupnega dobička, se plača celotni davek.
Where the tax bill exceeds 15 % of overall profits, a zero rate is applied as regards the surplus.
Kjer davčni račun preseže 15 % skupnega dobička, velja nična stopnja glede presežka.
Such a decision is also fully in line with the freedom of the Government of Gibraltar to devise its tax regime without engaging the State aid rules.
Tak sklep je tudi popolnoma v skladu s svobodo vlade Gibraltarja, da izdela svoj davčni režim, brez izvajanja pravil državne pomoči.
The Government of Gibraltar wishes to limit the maximum tax bill of companies under the new system.
Vlada Gibraltarja želi družbam omejiti največji davčni račun v okviru novega sistema.
If there are different tax rates in different ‘bands’ (when the tax base is different in size) one tax rate is always lower than another, and therefore in some sense confers an advantage on the taxpayers who are lucky enough, or who are able to arrange their affairs, to pay the lower of the rates.
Če obstajajo različne davčne stopnje v različnih „vrstah“ (kjer je davčna osnova različna po velikosti), je ena davčna stopnja vedno nižja od druge in zato v nekem smislu omogoča prednost davkoplačevalcem, ki imajo srečo ali so zmožni svoje zadeve tako urediti, da plačujejo nižjo stopnjo.
But this does not create a State aid.
A to ne ustvari državne pomoči.
Even if the 15 % cap confers a specific advantage on the companies to which it applies, such a limit would still be justified by the nature or general scheme of the system of which it is a part.
Čeprav 15 % omejitev omogoča specifično prednost družbam, za katere velja, je mogoče takšno omejitev upravičiti z naravo ali splošno shemo sistema, katerega del je.