natgillin/translations-raw huggingface dataset:
Most of these companies can be regarded as letterbox or asset management companies and provided that they generated profits they would be liable to GBP 3000 per employee per year.
Večino teh družb je mogoče obravnavati kot družbe s poštnim predalom ali družbe za upravljanje premoženja in, če so imele dobiček, bi bile obvezane plačati 3000 GBP na zaposlenega na leto.
Since most of them will have only one employee (an accountant or auditor), usually part-time, they would pay only a maximum of GBP 3000 per year in tax if they do not occupy property, which is usually the case.
Ker jih bo večina imela samo enega zaposlenega (računovodjo ali revizorja), običajno zaposlenega s krajšim delovnim časom, bodo plačale le največ 3000 GBP davka na leto, če nimajo posesti, kakor ponavadi tudi je.
The introduction of the registration fee would discriminate in tax terms in favour of companies that do not generate profits (GBP 150), such as letterbox or asset management companies, in comparison with active companies (GBP 300).
Uvedba pristojbine za registracijo bi bila diskriminacijska, v davčnem smislu, v korist družb, ki nimajo dobička (150 GBP), kot npr. družbe s poštnim predalom ali družbe za upravljanje premoženja, v primerjavi z aktivnimi družbami (300 GBP).
This would be a clear example of maintenance of the status quo in favour of that type of company.
To bi bil jasen primer vzdrževanja statusa quo v korist tega tipa družb.
The financial services sector accounts for 30 % of gross domestic product.
Sektor finančnih storitev znaša 30 % bruto domačega proizvoda.
The tax on the profits of financial services firms would not constitute a genuine corporation tax since those firms' combined liability by way of payroll tax, business property occupation tax and top-up tax would not exceed 15 % of their profits or GBP 500000.
Davek na dobiček podjetij finančnih storitev ne bi predstavljal pristnega davka od dobička pravnih oseb, saj skupna obveznost teh podjetij z davkom na izplačane plače, davkom na poslovne prostore za dejavnost in dopolnilnim davkom ne bi presegla 15 % njihovih dobičkov ali 500000 GBP.
Offshore companies would remain outside the scope of two of the new taxes: around 8000 companies without any physical presence in Gibraltar would thus be exempt.
Priobalne družbe bi ostale zunaj dosega dveh novih davkov: okrog 8000 družb brez fizične prisotnosti v Gibraltarju bi tako bilo izvzetih.
The reform leaves intact the tax situation of businesses with no staff or premises in Gibraltar.
Reforma pušča nedotaknjeno davčno stanje podjetij brez osebja ali prostorov v Gibraltarju.
Gibraltar is a region which, far from being dependent on aid or incentives designed to boost economic development, enjoys enviable financial health.
Gibraltar je regija, ki, daleč od tega, da je odvisna do pomoči ali spodbud, namenjenih večanju gospodarskega razvoja, uživa zavidljivo finančno trdnost.
As far as the selective nature of any aid is concerned, the top-up tax on profits would be levied only on companies providing certain financial services and utilities.
Kar se tiče selektivne narave kakršne koli zadevne pomoči, bi bil dopolnilni davek na dobiček obračunan le družbam, ki zagotavljajo določene finančne storitve in javnim gospodarskim službam.
Such specificity cannot derive from or be justified by the nature or general scheme of the system [14].
Takšna specifičnost ne more izhajati iz ali biti upravičena z naravo ali splošno shemo sistema [14].
Companies in sectors where capital is extremely mobile, which employ very few staff, would basically incur only the payroll tax, and as such their liability would be capped.
Družbe v sektorjih, kjer je kapital izredno mobilen, ki zaposlujejo zelo malo osebja, bi v bistvu plačevale le davek na izplačane plače in njihova obveznost bi tako bila omejena.
This would confer an advantage exclusively on such firms, whose costs would be reduced and whose profitability would be increased in relation to their competitors.
To bi omogočalo izključno prednost takšnim podjetjem, saj bi bili njihovi stroški zmanjšani in njihova donosnost bi se v primerjavi z drugimi konkurenti povečala.
The Advocate General of the European Court of Justice maintained [15] that all measures which involve a competitive advantage, including a financial advantage, ‘limited to companies which invest in a particular area of the Member State are attributable to the State in question and cannot therefore, by definition, in the scheme of the fiscal system of the State, be understood as measures of a general nature’.
Glavni pravobranilec Sodišča Evropskih skupnosti je zagovarjal [15], da je treba vse ukrepe, ki vključujejo konkurenčno prednost, vključno s finančno prednostjo, „omejene na družbe, ki investirajo v določeno območje države članice, pripisati zadevni državi in jih zato, po definiciji, v shemi finančnega sistema države ni mogoče razumeti kot ukrepe splošne narave“ .
He also took the view that ‘the fact that the measures at issue were adopted by regional authorities with exclusive competence under national law’ was ‘merely a matter of form’, and ‘not sufficient to justify the preferential treatment reserved to companies which fall within the scope’ of regional laws.
Bil je tudi mnenja, da je „dejstvo, da je zadevne ukrepe sprejela regionalna oblast z izključno pristojnostjo v okviru državnega prava“ le „vprašanje oblike“ in „ne upravičuje ugodnejšega obravnavanja, omejenega na družbe, ki spadajo v obseg“ regionalnih zakonov.
Although the stated aim of the planned reform is to adopt a new corporation tax scheme that does not involve any element of State aid, it cannot be exempted from the scope of Article 87 on the grounds that it is a tax measure or pursues company-law objectives.
Čeprav je navedeni cilj načrtovane reforme sprejeti novo shemo davka od dobička pravnih oseb, ki ne vključuje nobenega elementa državne pomoči, le-ta ne more biti izvzet iz obsega člena 87 z utemeljitvijo, da je davčni ukrep ali da služi ciljem prava družb.
The main effects of the reform would be immediately to distort competitive conditions in the area and to encourage businesses to relocate.
Glavna učinka reforme bi bila neposredno motenje pogojev konkurence na območju in spodbuditev za podjetja, da se preselijo.
The scheme would significantly benefit businesses located in Gibraltar since the effective rate of taxation in that territory would be much lower (or even non-existent) in comparison with the rate applied in the United Kingdom.
Shema bi občutno koristila podjetjem, ki se nahajajo v Gibraltarju, saj je efektivna davčna stopnja na tem področju mnogo nižja (ali je celo ni) v primerjavi s stopnjo, ki velja v Združenem kraljestvu.
By establishing a clear reduction in the tax burden for the businesses concerned, such regional selectivity would distort competition and affect trade between Member States.
Z vzpostavljanjem jasnega zmanjšanja davčne obremenitve za zadevna podjetja, bi takšna regionalna selektivnost motila konkurenčnost in vplivala na trgovino med državami članicami.
The technical mechanism of the payroll tax can be regarded as harmful within the meaning of point B of the Code of Conduct, in addition to the fact that the Gibraltar tax regime as it stands creates a tax burden that is significantly lower than that generally imposed in the United Kingdom.
Tehnični mehanizem davka na izplačane plače je mogoče obravnavati kot škodljiv v okviru pomena točke B etičnega kodeksa, poleg dejstva, da davčni režim Gibraltarja, takšen kot je zdaj, ustvarja davčno obremenitev, ki je občutno nižja kot tista od splošno naložene davčne obremenitve v Združenem kraljestvu.
The reform would act as a disincentive to substantial economic presence in Gibraltar and would thus be caught by the criterion for regarding tax measures as harmful set out in point B.3 of the Code of Conduct.
Reforma bi imela zaviralni učinek na znatno gospodarsko prisotnost v Gibraltarju in bi se ujela v kriterij za obravnavanje davčnih ukrepov kot škodljivih, določenih v točki B.3 etičnega kodeksa.
The United Kingdom has not so far honoured the promises it made under the auspices of the OECD with a view to removing Gibraltar from the list of non-cooperating tax havens.
Združeno kraljestvo še ni izpolnilo obljube, ki jo je dalo pod pokroviteljstvom OECD, za odstranitev Gibraltarja s seznama nesodelujočih davčnih nebes.
Gibraltar's economic approach is also harmful to Gibraltar itself, since it has given rise to an economy that lacks sound foundations and is unsustainable in the medium or long term.
Gospodarski pristop Gibraltarja škodi tudi Gibraltarju samemu, saj je dopustil razvoj gospodarstva, ki nima trdnih temeljev in ni trajnostno na srednji ali dolgi rok.
It has also deprived the neighbouring region, Campo de Gibraltar, of potential development opportunities.
Hkrati s tem je tudi sosednjo regijo, Campo de Gibraltar, prikrajšal za možne priložnosti za razvoj.
Campo de Gibraltar is currently one of Spain's least developed regions.
Campo de Gibraltar je trenutno ena najmanj razvitih regij v Španiji.
Gibraltar's relative prosperity is due to a large extent to the underdevelopment of the surrounding region.
Relativna blaginja Gibraltarja je v veliki meri odvisna od nerazvitosti okoliške regije.
This tax system is not only discriminatory and unfair but it also encourages tax evasion and money laundering.
Ta davčni sistem ni samo diskriminacijski in nelojalen, ampak tudi spodbuja utaje davkov in pranje denarja.
Tax evasion stimulated by the possibility of money laundering in Gibraltar is causing serious harm to Spain's public finances, and such money laundering is facilitating the activities of organised criminal gangs.
Utaja davkov, ki jo spodbuja možnost pranja denarja v Gibraltarju, javnim financam v Španiji povzroča resno škodo in takšno pranje denarja olajšuje dejavnosti organiziranih kriminalnih združb.
The above-mentioned IMF report stresses that there are no mandatory rules on combating money laundering in Gibraltar.
Zgoraj omenjeno poročilo IMF poudarja, da za boj proti pranju denarja v Gibraltarju ne obstajajo nobena obvezna pravila.
The Spanish Confederation of Business Organisations
Španska konfederacija poslovnih organizacij
The Spanish Confederation of Business Organisations endorses the Commission's preliminary analysis of the reform set out in the invitation to comment and argues that the reform could seriously harm the interests of Spanish businesses.
Španska konfederacija poslovnih organizacij podpira predhodno analizo reforme, ki jo je izvedla Komisija, navedeno v razpisu za oddajo pripomb, in dokazuje, da bi reforma resno škodila interesom španskih podjetij.
Its additional comments can be summarised as follows.
Njene dodatne pripombe je možno povzeti na sledeči način.
The tax burden would be much lower than that incurred by businesses in metropolitan United Kingdom and in Spain: total tax liability in Gibraltar would be capped at 15 %, whereas the rate of taxation in the United Kingdom and in Spain is at least 30 % and can be even higher.
Davčna obremenitev bi bila mnogo manjša od tiste, ki velja za podjetja v matičnih državah Združenem kraljestvu in Španiji: skupna davčna obveznost v Gibraltarju bi bila omejena na 15 %, medtem ko je stopnja obdavčitve v Združenem kraljestvu in v Španiji vsaj 30 % in je lahko celo večja.
Under the new scheme many firms in Gibraltar would pay hardly any tax at all.
Mnogo podjetjem v okviru nove sheme v Gibraltarju ne bo treba plačevati skoraj nobenih davkov.
The costs which beneficiary firms would have to bear would be lower than their competitors.
Stroški, ki bi jih nosila podjetja, ki bi jim to koristilo, bi bili nižji od stroškov konkurence.
The much lower level of tax in Gibraltar is highly discriminatory and undermines the competitiveness both of Spanish businesses in the area and UK businesses.
Mnogo nižja stopnja obdavčitve v Gibraltarju je v veliki meri diskriminacijska in slabi konkurenčnost tako španskih podjetij na tem področju kot podjetij Združenega kraljestva.
The vast majority of businesses established in Gibraltar are very small (usually run by a single person and occupying small premises) and are engaged in asset management activities, so that the only income they generate consists of capital gains deriving from the assets they manage.
Velika večina podjetij, ustanovljenih v Gibraltarju, je zelo malih (ponavadi jih vodi ena oseba in imajo majhne prostore) in se ukvarjajo z dejavnostmi upravljanja premoženja, tako da je edini prihodek, ki ga ustvarjajo, sestavljen iz kapitalnih dobičkov, ki izhajajo iz premoženj, s katerimi upravljajo.
Given that the basis of the reform is taxation according to the number of the company's employees and the surface area of its premises, as well as the tax exemption of capital gains, most firms established in Gibraltar would not pay any corporation tax.
Glede na to, da je temelj za reformo obdavčitev v skladu s številom zaposlenih v družbi in velikostjo površin, pa zaradi davčne oprostitve kapitalnih dobičkov, večina podjetij, vzpostavljenih v Gibraltarju, ne bi plačevala nobenega davka od dobička pravnih oseb.
Comments from the United Kingdom on the third party observations
Pripombe Združenega kraljestva o pripombah tretjih strank
The United Kingdom supports the observations of the Åland Executive.
Združeno kraljestvo podpira pripombe Alandskega izvršilnega organa.
In commenting on the observations of the Spanish Government and the Spanish Confederation of Business Organisations, the United Kingdom repeated and cross-referred to some of the arguments it had made in its response to the opening of procedure.
Pri komentiranju pripomb španske vlade in Španske konfederacije poslovnih organizacij, je Združeno kraljestvo ponovilo in se navzkrižno sklicevalo na nekatere argumente, ki jih je predložilo kot odgovor na uvedbo postopka.
The additional comments of the United Kingdom can be summarised as follows.
Dodatne pripombe Združenega kraljestva je možno povzeti na sledeči način.
The reform will not cause ‘serious damage’ to the Spanish Public Exchequer.
Reforma španski javni državni blagajni ne bo povzročila „resne škode“ .
Underdevelopment in the Campo area does not stem from Gibraltar's fiscal system.
Nerazvitost območja Campo ne izvira iz davčnega sistema Gibraltarja.
The opposite is true, since the region derives a considerable amount of income from Gibraltar.
Res je prav nasprotno, saj območje iz Gibraltarja dobiva občutni znesek prihodka.
Employment figures for January 2003 show, for instance, that Spanish nationals lawfully employed in Gibraltar represent approximately 18 % of Gibraltar's workforce.
Številke o zaposlenosti za januar 2003, na primer, kažejo, da državljani Španije, ki so zakonito zaposleni v Gibraltarju, predstavljajo približno 18 % delovne sile v Gibraltarju.
Gibraltar thus provides a substantial source of employment and income for Spanish workers coming from the surrounding area, as well as considerable income for the Campo area from Gibraltarians who spend in this region.
Gibraltar torej zagotavlja občuten vir zaposlitve in prihodka za španske delavce, ki prihajajo iz okoliškega območja, pa tudi občuten prihodek za območje Campo od prebivalcev Gibraltarja, ki porabljajo denar v tej regiji.
Spain is also the second largest exporter to Gibraltar.
Španija je tudi drugi največji izvoznik v Gibraltar.
Gibraltar is not as wealthy as implied and is an Objective 2 region for the purposes of the European Regional Development Fund.
Gibraltar ni tako bogat, kot se prikazuje, in je regija Cilja 2 za Evropski sklad za regionalni razvoj.
Differences in tax rates and tax bases between Member States and between autonomous tax regions is a sovereign matter not within the scope of Article 87 of the EC Treaty.
Razlike v davčnih stopnjah in davčnih osnovah med državami članicami in med avtonomnimi davčnimi regijami je suverena zadeva, ki ni v obsegu člena 87 Pogodbe ES.
The purpose of the State aid rules is to attack advantages given by the State or through State resources to certain specific enterprises.
Namen pravil državne pomoči je napadati prednosti, ki jih da država ali so nekaterim določenim podjetjem dane preko državnih sredstev.
Lower tax rates applicable generally within an autonomous tax territory do not satisfy this material specificity requirement and therefore do not constitute State aid.
Nižje davčne stopnje, splošno veljavne v okviru avtonomnega davčnega območja, ne zadovoljujejo te zahteve o materialni specifičnosti in zato ne predstavljajo državne pomoči.
Competition between the tax systems of autonomous tax regions may arise not only from differences in tax rate, but also from differing methods of calculating taxable income.
Konkurenca med davčnimi sistemi avtonomnih davčnih regij lahko nastane ne le zaradi razlike v davčnih stopnjah, ampak tudi zaradi različnih metod za izračunavanje obdavčljivega prihodka.
Such differences in method of calculation do not constitute State aid if the tax system is applied in a genuinely non-discriminatory manner inside the autonomous tax territory.
Takšne razlike v metodi izračunavanja ne predstavljajo državne pomoči, če se davčni sistem uporablja na pristno nediskriminativen način znotraj avtonomnega davčnega območja.
It is unclear how the reform could substantially harm the Spanish economy by provoking the relocation of businesses to Gibraltar.
Ni jasno, kako bi reforma občutno škodila španskemu gospodarstvu s tem, da spodbuja podjetja, da se preselijo v Gibraltar.
The United Kingdom is not aware of any Spanish company that has relocated to Gibraltar in order to benefit from the alleged ‘favourable tax system’ provided by the present corporate tax regime.
Združeno kraljestvo ne pozna nobenega španskega podjetja, ki se je preselilo v Gibraltar zato, da bi imelo korist od domnevnega „ugodnega davčnega sistema“, ki ga zagotavlja trenutni režim davka od dobička pravnih oseb.
Indeed, other EU countries, such as Greece and Ireland, and EU accession countries, such as Estonia, Hungary and Cyprus, also have relatively ‘low’ general corporate tax rates.
Tudi druge države EU, na primer Grčija in Irska, ter države pristopnice EU, na primer Estonija, Madžarska ali Ciper, imajo relativno „nizke“ splošne stopnje davka od dobička pravnih oseb.
The criticism of the system as a combination of various taxes is misconceived.
Kritika sistema, da je kombinacija različnih davkov, je napačna.
The logic of the reformed system is that employment and occupation constitute the tax base, whilst profitability constitutes a lower threshold to liability.
Logika reformiranega sistema je, da zaposlitev in posest predstavljata davčno osnovo, medtem ko donosnost predstavlja nižjo mejo za obveznost.
The system simply abandons the taxation of profit as the taxable event in the case of companies.
Sistem preprosto opušča obdavčitev dobička kot obdavčljivega dogodka v primeru družb.
The criteria of employment and occupation apply horizontally to all companies in all sectors.
Kriterija zaposlitve in prostorov veljata horizontalno za vse družbe v vseh sektorjih.
They do not benefit, for example, larger companies over smaller companies or vice versa.
Ne koristita, na primer, večjim družbam v primerjavi z manjšimi ali obratno.
The dropping of the GBP 500000 profit tax limit removes all possibility that the reform could benefit larger companies over smaller ones.
Opustitev omejitve 500000 GBP davka na dobiček odstrani vse možnosti, da bi reforma lahko koristila večjim družbam v primerjavi z manjšimi.
The fact that the registration fee is GBP 150 for non-profit-making companies and GBP 300 for active companies does not constitute State aid as the difference in registration fee of GBP 150 must be considered to be de minimis.
Dejstvo, da je pristojbina za registracijo 150 GBP za družbe, ki nimajo dobička, in 300 GBP za aktivne družbe, ne predstavlja državne pomoči, saj je razliko 150 GBP v pristojbini za registracijo treba obravnavati kot de minimis.
Although the reform may correctly be described as ‘zero-rate profit tax’ (due to the choice of employment and occupation, and not profit, as tax bases), to describe it as ‘zero rate tax’ is wrong.
Čeprav je reformo mogoče pravilno opisati kot „davek nične stopnje na dobiček“ (zaradi izbire zaposlitve in prostorov kot davčne osnove in ne dobička), je opis „davek nične stopnje“ napačen.
The accurate position is that the essential element of the reform is the general abolition of taxation of company profit (save for a top-up taxation on financial services and utilities activities) and its replacement with a payroll tax payable by all companies.
Pravilno stališče je, da je ključni element reforme splošna odprava davkov na dobičke družb (razen dopolnilne obdavčitve za finančne storitve in dejavnosti javnih gospodarskih služb) in nadomestitev tega z davkom na izplačane plače, ki ga plačujejo vse družbe.
Neither of the top-up taxes (on financial services or utilities) constitutes State aid.
Noben od dopolnilnih davkov (na finančne storitve ali javne gospodarske službe) ne predstavlja državne pomoči.
While material selectivity could be argued, such taxes do not qualify as ‘advantages’ in comparison with the general norm for the purposes of the definition of aid; their purpose is quite the contrary.
Čeprav bi bilo mogoče o materialni selektivnosti razpravljati, takšni davki ne štejejo za „prednosti“ v primerjavi s splošno normo za definicijo pomoči; njihov namen je ravno nasproten.
For this reason, the claim that non-financial service sectors are not covered by the top-up tax is unfounded.
Zato je trditev, da sektorji nefinančnih storitev niso pokriti z dopolnilnim davkom, neutemeljena.
The suggestion that the reform represents an advantage for Gibraltarian companies over United Kingdom companies is incorrect and represents a misunderstanding of the concept of regional specificity, of the constitutional status of Gibraltar, and of its status for the purposes of the EC Treaty.
Predlog, da reforma predstavlja prednost za družbe iz Gibraltarja v primerjavi z družbami iz Združenega kraljestva, ni pravilen in predstavlja nerazumevanje koncepta regionalne specifičnosti, ustavnega položaja Gibraltarja in njegovega položaja v Pogodbi ES.
It is assumed that the Spanish Government does not intend to maintain such an argument, which would prevent any effective decentralisation of taxation powers by Member States, and which could undermine, inter alia, the tax autonomy of its Basque provinces.
Domneva se, da španska vlada ne namerava ohraniti takšnega argumenta, ki preprečuje vsakršno učinkovito decentralizacijo davčnih pristojnosti držav članic, in ki bi lahko, med drugim, ogrozil davčno avtonomijo svojih baskovskih provinc.
The cases quoted by the Spanish Government [16], in the context of regional specificity, have no relevance as neither involved situations where the regions concerned had independent autonomy in the fields where relief from the general fiscal system was granted.
Primeri, ki jih je navedla španska vlada [16] v zvezi z regionalno specifičnostjo, niso pomembni niti kot zapletene situacije, kjer so zadevne regije imele neodvisno avtonomijo na področjih, je bila odobrena oprostitev od splošnega davčnega sistema.
The tax autonomy referred to in certain Basque cases [17] is applied to grant tax rebates in relation to the general Spanish tax system, while in Gibraltar's case its autonomy is applied to create a fundamentally different tax system to that of the United Kingdom.
Davčna avtonomija, ki se jo omenja v določenih baskovskih primerih [17], velja za odobritve povrnitev davkov v zvezi s splošnim španskim davčnim sistemom, medtem ko se v primeru Gibraltarja njegova avtonomija uveljavlja za ustanovitev davčnega sistema, ki je bistveno drugačen od davčnega sistema v Združenem kraljestvu.
The allegations relating to, inter alia, tax evasion and money laundering are unfounded and irrelevant to the current State aid procedure.
Obtožbe, ki se navezujejo, med drugim, na utaje davkov in pranje denarja, so neutemeljene in nepomembne za trenutni postopek o državni pomoči.
It would not therefore be appropriate to make a detailed rebuttal.
Zato ne bi bilo primerno izdelati podrobne zavrnitve.