natgillin/translations-raw huggingface dataset:
On 19 March 2003 the Commission decided [2] to initiate the formal investigation procedure provided for in Article 6 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [3] against particular aspects of the programme act of 2 August 2002 (with the dossier now registered under the new number C 20/2003) and to approve the remainder of the provisions of the programme act for the maritime transport sector.
Preden je Komisija lahko sprejela odločitev, so bili omenjeni ukrepi vključeni v zakon o dolgoročnem programu z dne 2. avgusta 2002. (2) 19. marca 2003 je Komisija odločila [2], da sproži uradni postopek preiskave, ki je predviden v členu 6 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe [3] zoper posebne vidike zakona o dolgoročnem programu z dne 2. avgusta 2002 (predmet pa je sedaj vpisan pod novo številko C 20/03), ter odobri preostale določbe zakona o dolgoročnem programu v sektorju pomorskega prometa.
By Royal Decree of 7 May 2003 the Belgian authorities implemented all the provisions of the programme act for the maritime sector (Articles 115 to 127 of the said programme act), specifying in the preamble to the Royal Decree that the decree provided ‘no legal basis to taxpayers for claiming vis-à-vis the tax administration or before the national courts the application of the fiscal aid measures whose compatibility is being investigated by the Commission’ in accordance with the Commission's decision of 19 March 2003.
Belgijski organi so s Kraljevim odlokom z dne 7. maja 2003 izvršili vse določbe zakona o dolgoročnem programu v pomorskem sektorju (členi 115 do 127 omenjenega programskega zakona), ter v predgovoru Kraljevega odloka natančno navedli, da le-ta ni nudil „davčnemu zavezancu nobene pravne podlage za uveljavljanje ukrepov davčnih pomoči, katerih skladnost Komisija proučuje, pri davčni upravi ali pred nacionalnimi sodišči“ v skladu z odločbo Komisije z dne 19. marca 2003.
By letter of 7 May 2003 the Belgian authorities submitted their comments on the Commission's decision of 19 March 2003.
Belgijski organi so v pismu z dne 7. maja 2003 predložili svoje pripombe na odločbo Komisije z dne 19. marca 2003.
By letter of 26 June 2003 the Commission put a number of additional questions to the Belgian authorities.
Komisija je s pismom z dne 26. junija 2003 belgijskim organom postavila številna dodatna vprašanja.
After the Commission had sent a reminder on 18 August 2003, the Belgian authorities replied by letter of 12 September 2003.
Po opominu, ki ga je Komisija poslala 18. avgusta 2003, so belgijski organi nanj odgovorili s pismom z dne 12. septembra 2003.
On 17 January 2004 new Community guidelines on State aid to maritime transport were published in the Official Journal of the European Union [4].
januarja 2004 so bile v Uradnem listu Evropske unije [4] objavljene nove smernice Skupnosti o državni pomoči pri pomorskem prometu.
They entered into force on the same day.
Smernice so začele veljati še isti dan.
Title of the aid
Naslov pomoči
This decision concerns the tax measures for maritime transport contained in the programme act of 2 August 2002, Title V — Finance, Chapter I — Maritime navigation.
Ta odločba se nanaša na davčne ukrepe v korist pomorskega prometa, vključene v zakonu o dolgoročnem programu z dne 2. avgusta 2002, naslov V – Finance, poglavje I – Pomorska plovba.
Recipient of the aid
Prejemniki pomoči
The beneficiaries of the various aid schemes are undertakings established in Belgium that are engaged in maritime transport, exploitation of maritime resources and towage.
Prejemniki različnih programov pomoči so podjetja, ustanovljena v Belgiji, ki se ukvarjajo s pomorskim prometom, izkoriščanjem morskih dobrin, ter vleko ladij.
The main purpose of the planned tax measures is to bring ships back under the Belgian flag since the entire Belgian merchant has been flagged out.
Glavni namen predvidenih davčnih ukrepov je repatriacija ladij pod belgijsko zastavo, ker so bile vse ladje trgovske mornarice izpisane iz registra.
DETAILED DESCRIPTION OF AID
PODROBEN OPIS POMOČI
The programme act provides for a series of tax measures for maritime transport in Belgium:
Zakon o dolgoročnem programu predvideva vrsto davčnih ukrepov v korist pomorskega prometa v Belgiji:
a flat-rate taxation scheme based on shipping company tonnage,
sistem pavšalne obdavčitve na osnovi tonaže za pomorske družbe,
a package of measures designed to benefit shipping companies that did not opt for flat-rate taxation based on tonnage, including accelerated depreciation of ships, relief from tax on capital gains resulting from the sale of ships subject to reinvestment conditions, and tax deductions for the purchase of ships,
sklop ukrepov v korist pomorskih družb, ki se niso opredelile za pavšalno obdavčitev na osnovi tonaže, ki vključuje pospešeno amortizacijo ladij, oprostitev plačila davka na dobiček pri prodaji ladij, ki je pogojena s ponovnim investiranjem, ter znižanje davka pri nakupu ladij,
abolition of registration duties payable for the registration of mortgages on ships,
odprava registracijske takse pri vpisu hipoteke na ladje,
a flat-rate taxation scheme based on tonnage for persons managing ships on behalf of third parties that provide services on behalf of shipowners.
sistem pavšalne obdavčitve na osnovi tonaže za upravljavce ladij v imenu tretjih oseb, ki opravljajo storitve v imenu ladjarjev.
Under the tonnage-based flat-rate taxation scheme [5] the tax base used to calculate corporation tax for shipping companies that have opted for this scheme is replaced by a flat-rate amount determined on the basis of the tonnage of the fleet concerned.
Sistem pavšalne obdavčitev na osnovi tonaže [5] pri pomorskih družbah, ki so izbrale ta sistem, pomeni zamenjavo davčne osnove, ki se uporablja pri izračunu davka na družbe, s pavšalnim zneskom, določenim na osnovi tonaže obravnavane flote.
The present scheme does not impose any conditions as regards the flag flown by the ships.
Ta sistem ne postavlja nikakršnih pogojev glede zastave, pod katero ladje plujejo.
A similar mechanism, leading to an even more favourable flat-rate amount, is laid down for persons managing ships for third parties, but it is subject to the condition that three quarters of the fleet thus managed flies the Belgian flag.
Podoben mehanizem, s katerim se določi še bolj ugoden pavšalni znesek, je določen za upravljavce ladij za račun tretjih oseb, vendar pod pogojem, da tri četrtine flote tako upravljanih ladij pluje pod belgijsko zastavo.
Flat-rate taxation scheme
Sistem pavšalne obdavčitve
Ships may be eligible under the flat-rate taxation scheme if they are used for the following eligible activities:
Pogoje sistema pavšalne obdavčitve lahko izpolnjujejo ladje, ki se uporabljajo za naslednje izbrane dejavnosti:
operating a ship for the carriage of goods or passengers by international maritime transport and for the exploration or exploitation of natural maritime resources,
opravljanje linijskih prevozov za prevoz blaga ali potnikov v mednarodnem pomorskem prometu, kot tudi za raziskovanje ali izkoriščanje naravnih virov v morju,
profits accruing from operating a ship, with clearance certificate, for towage, assistance and other activities at sea,
dobiček, ki izhaja iz obratovanja ladje, z dovoljenjem za plovbo, za vleko ladij, pomoč, ter ostale dejavnosti na morju,
all activities directly connected with the abovementioned operation.
vse dejavnosti, ki so neposredno povezane z zgoraj omenjenim delovanjem.
By letter of 5 September 2002 the Belgian authorities pointed out that activities of the fishery sector could not be eligible.
Belgijski organi so s pismom z dne 5. septembra 2002 poudarili, da dejavnosti ribiškega sektorja ne more predstavljati dejavnosti, ki izpolnjuje pogoje.
The amount of corporation tax for shipping companies [6] that have opted for this scheme is fixed at a flat rate on the basis of the net tonnage of their eligible ships.
Znesek davka na dohodek pravnih oseb za pomorske družbe [6], ki so izbrale ta sistem, je določen pavšalno na osnovi neto tonaže njihovih ladij, ki izpolnjujejo pogoje.
The tax base for corporation tax is equal to the sum of the amounts obtained for each eligible ship [7] in accordance with the following scale determined per tranche of 100 net tonnes (NT) and per 24-hour period started, whether or not the ship is operational:
Davčna osnova, podvržena davčni stopnji na dohodek pravnih oseb, je enaka vsoti zneskov, dobljenih za vsako od izbranih ladij [7] po naslednji lestvici, določeni za skupino 100 neto ton (NT), ter za obdobje 24 ur, ki nastopi, ne glede na to, ali je ladja v obratovalnem stanju, ali ne:
(EUR per 100 NT)
(v EUR na 100 NT)
up to 1000 net tonnes
do 1000 ton neto
between 1001 and 10000 net tonnes
med 1001 in 10000 ton neto
between 10001 and 20000 net tonnes
med 10001 in 20000 ton neto
between 20001 and 40000 net tonnes
med 20001 in 40000 ton neto
40001 net tonnes and over
več kot 40001 neto ton
Once shipping companies have opted for this flat-rate taxation scheme, they remain subject to it for a period of 10 years.
Ko se družbe za pomorski promet opredelijo za pavšalno obdavčitev, ostanejo zavezane temu sistemu za obdobje 10 let.
At the end of this period, the scheme is tacitly renewed for another 10-year period except if the company concerned has served prior notice of its wish to leave the scheme.
Ob izteku tega obdobja se sistem tiho obnovi za novo obdobje 10 let, razen če zadevno podjetje predhodno objavi, da želi izstopiti iz sistema pavšalne obdavčitve.
Moreover, the scheme makes provision for additional tax relief for the newest ships.
Sicer pa sistem predvideva dodatne olajšave za najnovejše ladje.
Article 119(2) of the programme act provides that taxable profits determined on a flat-rate basis in accordance with the above rates are reduced to:
Člen 119(2) zakona o dolgoročnem programu namreč določa, da so obdavčljivi dobički, pavšalno določeni v skladu z gornjimi tarifami, znižani za:
50 % of the flat rate per day for ships that are less than five years old, to be counted from the date of delivery;
50 % dnevnega pavšala za ladje v starosti manj kot 5 let, računano od datuma njene dobave;
75 % of the flat rate per day for ships that are at least five years old but less than 10 years old, to be counted from the date of delivery.
75 % dnevnega pavšala za ladje v starosti najmanj 5 let, toda manj od 10 let, računano od datuma njene dobave.
The age of a ship is determined on the basis of the date of delivery as fixed by the registrar of maritime and inland waterway ships' mortgages or the competent registration authority.
Starost ladje se določi na osnovi datuma dobave kot ga določi arhivar pomorskih in rečnih hipotek, ali pa organi, pristojni za registracijo.
Under Article 120(2) of the programme act, losses sustained in previous financial years may not be deducted from the tax base determined on a flat-rate basis.
Po členu 120(2) zakona o dolgoročnem programu ni možno izvesti nobenega znižanja pavšalno določene davčne osnove zaradi izgub iz predhodnega obratovanja.
Any part of losses from maritime navigation not taken into account by the time when the tax base for maritime activities is for the first time determined in relation to tonnage may again be deducted from future profits upon expiry of the period in which the tax base has thus been determined.
Morebiten neupoštevan delež izgub, ki izhajajo iz pomorske plovbe, ki še obstaja v času prve določitve davčne osnove po tonaži za pomorske dejavnosti, se lahko ponovno upošteva pri znižanju bodočih dobičkov po izteku obdobja, ko je bila davčna osnova na tak način določena.
By way of derogation, however, business losses incurred in the same period by another division of the company may be deducted from the tax base determined on a flat-rate basis provided that, and to the extent that, such losses could not be deducted from the profits of any other division of that company not subject to flat-rate taxation.
Vendar pa so izjemoma lahko od pavšalno določene davčne osnove odbite poslovne izgube, ki so nastale v istem davčnem obdobju v nekem drugem oddelku družbe, v kolikor in pod pogojem, da te poslovne izgube ni bilo možno odbiti od dobičkov pri katerem koli drugem oddelku družbe, ki ni podvržen pavšalnemu obdavčenju.
Tax measures for shipping companies that have not opted for the flat-rate taxation scheme
Davčni ukrepi v korist pomorskih družb, ki se niso opredelile za sistem pavšalnega obdavčenja
For all tax periods in which a shipping company has not been subject to flat-rate taxation, it may benefit from three types of tax concessions which derogate from the Belgian Income Tax Code 1992.
V vseh davčnih obdobjih, ko pomorske družbe niso zavezanci pavšalne obdavčitve, lahko podjetje koristi tri tipe davčnih ugodnosti, ki odstopajo od belgijskega zakonika o davkih na dohodek iz leta 1992.
Accelerated depreciation [8]
Pospešena amortizacija [8]
Ships acquired new or second-hand which become the property of a Belgian taxpayer for the first time, parts of such ships and expenses incurred for major repairs and alterations carried out when acquiring second-hand ships may be depreciated as follows:
Ladje, kupljene kot nove ali rabljene, ki so prvič v lasti belgijskega davčnega zavezanca, deli takšnih ladij ter izdatki, nastali pri večjih popravilih in izboljšavah, izvršenih ob nakupu rabljenih ladij, so lahko predmet naslednje amortizacije:
20 % for the accounting year when the ship is taken into service;
20 % za obračunsko leto vstopa v obratovanje,
15 % for each of the next two accounting years;
15 % za vsako od naslednjih dveh obračunskih let,
10 % for each subsequent accounting year until full depreciation.
10 % za tem za vsako obračunsko leto, do polne amortizacije.
Depreciation shortfalls during the first three accounting years, counting from that in which the ship is taken into service, may be recovered during taxable periods following that in which the shortfall occurred, even beyond the depreciation period, provided that the total annual amount of depreciation per ship in no case exceeds 20 % of the investment value.
Amortizacijski primanjkljaj prvih treh obračunskih let, računajoč od obračunskega leta, v katerem je ladja začela obratovati, se lahko nadomestijo v davčnih obdobjih, ki sledijo obdobju, v katerem je nastal primanjkljaj, tudi izven obdobja amortizacije, seveda pa skupni letni znesek amortizacije po ladji v nobenem primeru ne sme preseči 20 % investicijske vrednosti.
Ships thus depreciated may not benefit from the digressive depreciation scheme provided for in Article 64 of the Belgian Income Tax Code 1992.
Tako amortizirane ladje ne morejo uživati koristi degresivnega amortizacijskega sistema, predvidenega v členu 64 belgijskega zakonika o davkih na dohodek iz leta 1992.
Ships that are not acquired new and do not become the property of a Belgian taxpayer for the first time may nevertheless be depreciated linearly over the normal length of use.
Ladje, ki niso kupljene kot nove in niso prvič v lasti belgijskega davčnega zavezanca, so v njihovi normalni dobi uporabe kljub temu lahko amortizirane po linearni metodi.
The special depreciation scheme provided for in the programme act lays down in legislation an administrative measure which has already been applied in Belgium for several decades.
Poseben amortizacijski sistem, ki ga znova povzema zakon o dolgoročnem programu, je zakonit izraz upravnega ukrepa, ki se že nekaj desetletij uporablja v Belgiji.
This measure has been recorded in legislation to enhance its legal certainty and ensure continuity of the system.
Ta ukrep zakon o dolgoročnem programu znova povzema, da mu poveča pravno varnost ter zagotovi nadaljevanje sistema.
Exemption for gains on the sale of ships
Oprostitev obdavčenja povečane vrednosti pri prodaji ladij
Article 122 [9] provides that gains realised on the sale of ships are exempt from taxation provided that the ships sold have remained fixed assets of the company for more than five years at the time of sale and consequently that an amount at least equal to the sales value is re-invested within five years in the purchase of ships, co-ownership of ships, shares in ships or shares in shipping companies which have their headquarters in the Community and exclusively engage in eligible activities [10].
Člen 122 [9] predvideva oprostitev davka za povečane vrednosti, realizirane pri prodaji ladij, v kolikor je odtujena ladja bila, ali so odtujene ladje bile v času prodaje v nepremičninah družbe več kot 5 let, ter v kolikor je bil znesek, ki ni bil nižji od vrednosti prodaje, v roku 5 let ponovno vložen v nakup ladij, solastništvo ladij, delnic v ladjah ali delnic pomorskih družb s sedežem v Skupnosti, ter se ukvarjajo izključno z dejavnostmi, ki izpolnjujejo pogoje [10].
If there is no re-investment in accordance with the conditions described, the gains realised are considered as profits in the taxable period during which the re-investment period expired.
Če ne pride do ponovnega investiranja v skladu s predpisanimi pogoji, se realizirana povečana vrednost šteje za dobiček davčnega obdobja, v katerem je potekel rok za ponovno investiranje.
The investment taken into account for re-investment should be retained as an asset for at least five years.
Investiranje, ki se upošteva kot ponovni vložek, se mora hraniti kot element aktive najmanj pet let.
However, the said investment may be replaced within three months if it is sold.
Vendar pa je omenjeno investiranje v primeru prodaje le-te možno v treh mesecih zamenjati.
If the investment taken into account for re-investment has been replaced in this way, the same rules on gains shall apply for the disposal of the asset acquired as a replacement.
Če je bilo investiranje, upoštevano kot ponovni vložek, zamenjano na tak način, se uporabljajo enaka pravila o povečani vrednosti za odtujitev aktive, kupljene z zamenjavo.
In the event of a sale after the end of the period in which the tax base is determined in relation to tonnage, for the calculation of gains, the net tax value shall be established on the basis of the normal rules on depreciation, including for the period in which profits from shipping are determined in relation to tonnage.
V primeru prodaje po izteku obdobja, v katerem je določena davčna osnova po tonaži, je za izračun povečane vrednosti neto davčna vrednost, določena na osnovi normalnih amortizacijskih pravil, vključno z obdobjem, v katerem so dobički, ki izvirajo iz pomorske plovbe, določeni po tonaži.
Tax deductions for purchase of ships [11]
Odbitek davka pri nakupu ladij [11]
Resident companies or Belgian branches of non-resident companies which exclusively engage in eligible activities [12] may benefit from an investment deduction of 30 % of the purchase price when buying new or second-hand ships which become the property of a Belgian taxpayer for the first time.
Rezidenčne družbe ali belgijske ustanove nerezidenčnih družb, ki se ukvarjajo izključno z dejavnostmi [12], ki izpolnjujejo pogoje, lahko pri nakupu ladij v novem stanju ali rabljenih ladij, ki so prvič v lasti belgijskega davčnega zavezanca, koristijo možnost odbitka pri investiranju, ki je enako 30 % nakupne cene.
A tax deduction not granted because of a lack of profit or because of insufficient profits in the corresponding accounting year shall be successively carried forward to the profits of subsequent taxable periods.
Če odbitek davka ni odobren, ker v teku odgovarjajočega obračunskega leta ni dobička, ali pride do primanjkljaja dobička, se odbitek lahko postopno prenese na dobičke naslednjih davčnih obdobij.
In accordance with the provisions applicable to losses carried forward on joining the flat-rate taxation scheme, any part of the investment deduction not applied by the time when profits from maritime shipping are determined in relation to tonnage for the first time may again be deducted from the profit after expiry of the period in which the tax base has thus been determined.
V skladu z določili, ki se uporabljajo za prenos izgub ob vstopu v sistem pavšalnega obdavčenja, se morebitni neupoštevani del odbitka za investiranje, ki še obstaja v času, ko se prvič določajo dobički iz pomorske plovbe po tonaži, lahko ponovno prenese v odbitek dobičkov po izteku obdobja, v katerem je na tak način določena davčna osnova.
Reduction of registration duties for mortgages on ships
Znižanje registracijske takse za hipoteke na ladje
The Belgian Code on registration, mortgage and court registry duties is amended so that the raising of mortgages on a ship is no longer subject to the payment of proportional registration duties, irrespective of whether the ship is or is not subsequently subject to the flat-rate taxation scheme.
Belgijski zakonik o registracijskih, hipotekarnih in sodnih taksah je spremenjen, tako, da dvigi hipotek na ladjo niso več podvrženi plačilu proporcionalne registracijske takse, ne glede na to ali je nato ladja podvržena sistemu pavšalne obdavčitve ali ne.
This reduction of registration duties concerns mortgages on vessels for maritime shipping and those for inland waterway navigation.
To znižanje registracijske takse se nanaša tako na hipoteke na prekomorske ladje, kot na ladje v notranji plovbi.
Under the current Belgian scheme, the charges made for registering a mortgage (in addition to a number of very limited fixed duties) are, on the one hand, a 0,052 % fee payable to the registrar of mortgages and, on the other hand, a 0,5 % registration duty payable on the amount of the mortgage.
V sedanjem belgijskem sistemu se pri vpisu hipoteke (dodatno k vrsti davčnih, zelo omejenih dajatev) zaračuna, na eni strani, plačo arhivarja hipotek do višine 0,052 %, in, na drugi strani, registracijsko takso 0,5 % na znesek hipoteke.
According to the Belgian authorities, this latter duty is a disincentive for registering ships under the Belgian flag.
Po mnenju belgijskih organov je ta zadnja taksa očitno bolj ali manj neprivlačna za registracijo ladij pod belgijsko zastavo.
Under the new scheme, the registration duty payable on registering a mortgage is changed to the general fixed duty of €25 provided for in Article 11(2) and (3) of the Belgian Code on registration, mortgage and court registry duties.
Po novem sistemu se je registracijska taksa pri vpisu hipoteke spremenila v splošno fiksno takso 25 eurov, kot je predvideno v členu 11(2) in (3), belgijskega zakonika o registracijskih, hipotekarnih in sodnih taksah.
The transfer of a mortgage on a vessel following debt transfer against payment, contractual subrogation or any other agreement against payment is also subject to 0.5 % registration duty in accordance with Article 92(2) [13] of the said Code.
Prenos hipoteke na ladjo ali čoln, ki sledi ukinitvi proti plačilu dolga, prenosu pogodbenih pravic, ali vsakemu drugemu sporazumu proti plačilu, je tudi podvržen registracijski taksi 0,5 %, v skladu s členom 92/2 [13] omenjenega zakonika.
In accordance with Article 93 of the Code, this registration duty is paid from the amount of the sums guaranteed by the mortgage, excluding interests or arrears over the three years guaranteed by Article 87 of the Mortgages Act of 16 December 1951.
Po členu 93 istega zakonika je ta registracijska taksa poravnana iz zneska vsot, ki jih jamči hipoteka, z izjemo obresti ali zamud pri plačilih v treh letih, ki jih jamči člen 87 hipotekarnega zakona z dne 16. decembra 1951.
Tonnage-based flat-rate taxation scheme applicable to persons managing ships on behalf of third parties [14].
Sistem pavšalne obdavčitve na osnovi tonaže, ki se uporablja za upravljavce ladij za račun tretjih [14]