natgillin/translations-raw huggingface dataset:
There is no statutory guidance for the conduct of these negotiations.
O tem, kako potekajo ta dogovarjanja, ni nobenih zakonskih napotkov.
The vast majority of Qualifying Companies pay a rate of tax of between 2 and 10 % and, recently, the policy of the Gibraltar authorities has been to ensure that all Qualifying Companies pay between 2 and 10 %.
Velika večina kvalificiranih podjetij plačuje davčno stopnjo med 2 % in 10 %, nedavna politika gibraltarskih oblasti pa je bila, da želijo le-te zagotoviti, da plačujejo vsa kvalificirana podjetja davčno stopnjo med 2 % in 10 %.
Within these parameters, the rate of tax is set with a view to ensuring consistency between all companies operating in the same sector [5].
V okviru teh parametrov je davčna stopnja določena za zagotavljanje skladnosti med vsemi podjetji, ki delujejo v istem sektorju [5].
Rate of taxation
Davčna stopnja
Private investment
zasebne naložbe
Financial services
finančne storitve
Gaming
loterija
Satellite operations
satelitske storitve
Shipping services including repair and conversion
pomorske storitve, vključno s popravili in predelavami
General traders
splošni trgovci
Consultancy services
svetovalne storitve
Others (e.g. philatelic services, commission agents)
drugo (npr. filatelistične storitve, posredniki)
Other benefits resulting from the Qualifying Status include:
Ostale koristi, ki izhajajo iz kvalificiranega položaja, vključujejo naslednje:
fees payable to non-residents (including directors) and dividends paid to its shareholders are subject to withholding tax at the same prescribed rate as the company,
za pristojbine, ki se plačajo osebam, ki niso prebivalci Gibraltarja (vključno z direktorji), in za dividende, ki se plačajo delničarjem, velja odtegnjeni davek z enako predpisano stopnjo kot za podjetje,
there is no stamp duty on the transfer of shares of a Qualifying Company.
za prenos delnic kvalificiranega podjetja ni nobenih kolekov.
According to information supplied by the United Kingdom, in circumstances where the intended operation requires a ‘bricks and mortar’ presence in Gibraltar, the company undertaking such activity would usually obtain Qualifying Company status rather than Exempt Company [6] status.
V skladu s podatki, ki jih je posredovalo Združeno kraljestvo, v okoliščinah, ko zahteva predvidena dejavnost dejansko prisotnost podjetja v Gibraltarju, pridobi podjetje, ki opravlja takšno dejavnost, običajno status kvalificiranega podjetja in ne status izvzetega podjetja [6].
Qualifying Companies are also of particular benefit in situations where a subsidiary company needs to make income remittances to a foreign parent and is required to have suffered tax at a certain level to reduce further taxation in the home country.
Kvalificirana podjetja so še zlasti pomembna v okoliščinah, ko hčerinsko podjetje nakaže premoženje v tujo matično družbo in mora zato plačati določeno stopnjo davka, s čimer se zniža nadaljnje obdavčenje v matični državi.
In its evaluation of the information submitted by the United Kingdom in the course of its preliminary investigation, the Commission considered that the relief from the obligation to pay the full amount of corporation tax was liable to confer an advantage on Qualifying Companies.
Komisija je v svoji oceni podatkov, ki jih je predložilo Združeno kraljestvo v času predhodne preiskave, menila, da lahko oprostitev obveze o plačilu celotnega davka od dobička pravnih oseb za kvalificirana podjetja pomeni prednost.
It considered that this advantage was granted via State resources, affected trade between Member States and was selective.
Menila je, da je bila ta prednost dodeljena prek državnih sredstev, da je vplivala na trgovino med državami članicami in da je bila selektivna.
The Commission also considered that none of the derogations on the general prohibition on State aid provided for in Articles 87(2) and 87(3) of the Treaty applied.
Komisija je menila tudi, da ni bilo uporabljeno nobeno odstopanje od splošne prepovedi o državni pomoči iz členov 87(2) in 87(3) Pogodbe.
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.
Na tej osnovi je Komisija podvomila o združljivosti ukrepov s skupnim trgom, zaradi česar se je odločila za sprožitev uradnega preiskovalnega postopka.
COMMENTS FROM THE GOVERNMENT OF GIBRALTAR
PRIPOMBE GIBRALTARSKE VLADE
The Government of Gibraltar makes comments under four headings:
Gibraltarska vlada oblikuje pripombe pod štirimi naslovi:
the Qualify Companies legislation does not constitute aid within the meaning of Article 87 of the Treaty,
zakonodaja kvalificiranih podjetjih ne predstavlja pomoči v pomenu člena 87 Pogodbe,
if the Qualifying Companies legislation constitutes aid, it is existing aid and not new, illegal aid,
če predstavlja zakonodaja kvalificiranih podjetij pomoč, potem je to obstoječa pomoč in ne nova, nezakonita pomoč,
if the Qualifying Companies legislation constitutes aid, it is compatible with the common market by virtue of the exemption provided for in Article 87(3)(b) of the Treaty,
če predstavlja zakonodaja kvalificiranih podjetij pomoč, potem je to združljivo s skupnim trgom na podlagi oprostitve, določene v členu 87(3)(b) Pogodbe,
if the Qualifying Companies legislation constitutes illegal and incompatible aid, an order for the recovery of the aid would be contrary to general principles of Community law.
če predstavlja zakonodaja kvalificiranih podjetij nezakonito in nezdružljivo pomoč, potem bi bil nalog za izterjavo pomoči v nasprotju s splošnimi načeli zakonodaje Skupnosti.
These comments can be summarised as follows.
Te pripombe se lahko strnejo v naslednjih točkah:
The Qualifying Companies legislation does not constitute aid
Zakonodaja kvalificiranih podjetij ne predstavlja pomoči
Article 87(1) of the Treaty is not applicable to tax schemes, such as the Qualifying Company legislation, which are designed to operate in an international context.
Člen 87(1) Pogodbe ne velja za davčne sheme, na primer za zakonodajo kvalificiranih podjetij, ki so namenjene za delovanje v mednarodnem smislu.
In particular, given that Qualifying Company status is granted to the extent that such companies do not undertake business within Gibraltar, there is no advantage in the form of an exemption from the normally applicable tax rates, as Gibraltar is not competent to grant an advantage relating to another jurisdiction.
Zlasti ker je status kvalificiranega podjetja odobren le za podjetja, ki ne poslujejo v Gibraltarju, ne obstaja nobena prednost v obliki oprostitve davčnih stopenj, ki veljajo običajno, saj Gibraltar ni pristojen za dodeljevanje prednosti, ki je povezana z neko drugo pristojnostjo.
Although the Gibraltar Government accepts that the advantages granted by the Qualifying Company regime are ring-fenced from the domestic market in the sense of paragraph B of the Code of Conduct for Business Taxation [7], adopted by the Resolution of the Council and the representatives of the governments of the Member States meeting within the Council of 1 December 1997, no State resources are involved.
Čeprav se gibraltarska vlada strinja, da so prednosti, dodeljene z režimom kvalificiranih podjetij, ločene od domačega trga v smislu odstavka B Kodeksa ravnanja za obdavčenje podjetij [7], ki je bil sprejet z Resolucijo na srečanju Sveta in predstavnikov vlad držav članic v okviru Sveta z dne 1. decembra 1997, niso vpletena nobena državna sredstva.
The measure places no financial burden on the budget of the Government of Gibraltar.
Ukrep ne predstavlja nobenega finančnega bremena za proračun gibraltarske vlade.
The measure is not selective since a Qualifying Company can be set up by any natural or legal person, irrespective of nationality or economic activity.
Ukrep ni selektiven, saj lahko kvalificirano podjetje ustanovi vsaka fizična ali pravna oseba, ne glede na državljanstvo ali gospodarsko dejavnost.
The Gibraltar Government accepts that Qualifying Company status is not available to companies which trade in Gibraltar or in which Gibraltarians or Gibraltar residents have a beneficial interest.
Gibraltarska vlada se strinja, da status kvalificiranega podjetja ni na voljo podjetjem, ki trgujejo v Gibraltarju ali v katerih imajo prebivalci Gibraltarja pravico do uporabe.
However, this is at most an act of reverse discrimination which does not affect competition.
Kljub temu pa je to v glavnem dejanje nasprotne diskriminacije, ki ne vpliva na konkurenco.
The measure falls outside the scope of Article 87(1) of the Treaty insofar as some Qualifying Companies are established by individuals for tax planning reasons, for holding assets or property, or for managing their personal wealth.
Ukrep ne spada na področje uporabe člena 87(1) Pogodbe, če ustanovijo posamezniki kvalificirana podjetja iz vzrokov davčnega načrtovanja, zaradi pridobivanja sredstev ali premoženja ali zaradi upravljanja s svojim osebnim premoženjem.
Such companies do not trade, produce or compete in the market.
Taka podjetja ne trgujejo, proizvajajo ali tekmujejo na trgu.
Gibraltar does not form part of the Community's common customs territory and is treated as a third country for the purpose of trade in goods.
Gibraltar ni del skupnega carinskega področja Skupnosti in se pri trgovini z blagom obravnava kot tretja država.
Article 87 of the Treaty therefore cannot apply to any aid perceived to be granted to undertakings engaged in trade in goods, as goods produced in Gibraltar do not circulate freely in the common market but are subject to customs formalities.
Člen 87 Pogodbe se ne more uporabljati za pomoč, ki naj bi bila dodeljena podjetjem, ki trgujejo z blagom, saj blago, proizvedeno v Gibraltarju, na skupnem trgu ne kroži prosto, ampak veljajo zanj carinske formalnosti.
Trade between Member States cannot be affected in such circumstances.
V takih okoliščinah se ne sme vplivati na trgovino med državami članicami.
The reasoning used in Commission Decision 2000/394/EC of 25 November 1999 on aid to firms in Venice and Chioggia by way of relief from social security contributions under Laws No 30/1997 and No 206/1995 [8], to find that the advantage granted to certain firms did not constitute State aid within the meaning of Article 87(1) of the Treaty applies to Qualifying Companies established for tax planning purposes and to those trading in goods.
Razmišljanje, uporabljeno v Odločbi Komisije 2000/394/EC z dne 25. novembra 1999 o dodeljevanju pomoči podjetjem v Benetkah in v Chioggii v obliki oprostitve prispevkov za socialno varnost v skladu z Zakonoma št. 30/1997 in št. 206/1995 [8], s katerim so ugotovili, da prednost, ki je bila dodeljena določenim podjetjem, ni predstavljala državne pomoči v smislu člena 87(1) Pogodbe, velja tudi za kvalificirana podjetja, ki so ustanovljena zaradi davčnega načrtovanja in za podjetja, ki trgujejo z blagom.
A large number of companies enjoying Qualifying status would benefit from the currently applicable de minimis rules.
Veliko podjetij, ki imajo kvalificiran status, bi imelo koristi od trenutno veljavnih pravil de minimis.
The Qualifying Companies legislation constitutes existing aid rather than illegal aid
Zakonodaja kvalificiranih podjetij predstavlja obstoječo pomoč, ne pa nezakonito pomoč
The Qualifying Companies legislation dates from 1983, a time when it was far from clear to the Commission, to Member States or to economic operators whether, and to what extent, State aid rules were to be systematically applied to national legislation on company taxation.
Zakonodaja kvalificiranih podjetij izvira iz leta 1983, iz obdobja, ko Komisija, države članice in gospodarski subjekti še zdaleč niso vedeli, ali se bodo pravila o državni pomoči v nacionalni zakonodaji o obdavčenju podjetij uporabljala sistematično in v kakšni meri se bo to zgodilo.
There are few if any examples before the 1990s of Commission State aid action against general corporate tax measures.
Pred letom 1990 je obstajalo izredno malo primerov – če je sploh bil kakšen – v katerih je Komisija pri državni pomoči ukrepala proti splošnim ukrepom davka na pravne osebe.
The legislation predates by 10 years the liberalisation of capital movements and by 15 years the clarification of the concept of State aid made by the Commission in its Notice on the application of the State aid rules to measures relating to direct business taxation [9] (hereinafter the Notice).
Zakonodaja je nastala 10 let pred liberalizacijo pretoka kapitala in 15 let preden je Komisija razjasnila pojem državne pomoči v svojem Obvestilu o uporabi pravil državne pomoči v zvezi z ukrepi, povezanimi z neposrednim obdavčenjem podjetij [9] (v nadaljnjem besedilu „Obvestilo“).
The Qualifying Companies legislation was modelled on the Exempt Company legislation of 1967, which predates the accession of Gibraltar to the European Union in 1973.
Zakonodaja kvalificiranih podjetij je bila oblikovana po zakonodaji izvzetih podjetij iz leta 1967, ki je nastala pred pristopom Gibraltarja k Evropski uniji v letu 1973.
The Qualifying Companies legislation was notified to the ‘Primarolo’ group established in accordance with paragraph H of the Code of Conduct for Business Taxation by the United Kingdom Government even before the publication of the Notice of 1998.
Zakonodaja kvalificiranih podjetij je bila posredovana tako imenovani skupini „Primarolo“, ki je bila oblikovana v skladu z odstavkom H Kodeksa ravnanja za obdavčenje podjetij s strani Združenega kraljestva še pred objavo Obvestila v letu 1998.
At the time there was no indication that measures designated as harmful under the Code of Conduct for Business Taxation would be treated by the Commission as new, unnotified aid measures.
V tistem času ni bilo nobenega znaka, da bi Komisija ukrepe, opredeljene kot škodljive v skladu s Kodeksom ravnanja za obdavčenje podjetij, smatrala kot nove, neposredovane ukrepe pomoči.
The Notice contains the first comprehensive, albeit not exhaustive, definition of ‘fiscal State aid’.
Obvestilo vsebuje prvo celovito, vendar kljub temu ne izčrpno opredelitev „davčne državne pomoči“.
It is an administrative innovation and can be regarded more as a policy statement as to future Commission action in this area rather than as a ‘clarification’ of the applicable legislation.
Gre za upravno novost, zato moramo nanjo gledati bolj kot na politično izjavo o prihodnjih ukrepanjih Komisije na tem področju in ne kot na „razjasnitev“ veljavne zakonodaje.
Article 1(b)(v) 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 [10] provides that measures may become aid as a result of the evolution of the common market and through liberalisation of certain activities.
Člen 1(b)(v) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999, ki opredeljuje natančna pravila o uporabi člena 93 Pogodbe ES [10], določa, da lahko ukrepi predstavljajo pomoč kot posledico razvoja skupnega trga in prek liberalizacije določenih dejavnosti.
The Qualifying Companies legislation constitutes a measure, as referred to in that provision, which became aid only subsequently.
Zakonodaja kvalificiranih podjetij predstavlja ukrep, kot je bilo to določeno v določbi, ki je postala pomoč šele naknadno.
By failing to regard Qualifying Companies legislation as existing aid, the Commission is applying, retroactively, the relatively refined State aid criteria of 2001 to the different legal and economic situation which prevailed in 1983.
Ker zakonodajo kvalificiranih podjetij niso obravnavali kot obstoječo pomoč, uporablja Komisija za nazaj relativno izboljšana merila državne pomoči iz leta 2001 za drugačen pravni in gospodarski položaj, ki je prevladoval v letu 1983.
In this regard, the Irish company tax scheme was initially not classified as aid, although the Commission's view subsequently changed [11] and reflected the gradual tightening of Community discipline regarding such tax incentive schemes.
Irska davčna shema za podjetja na začetku pri tem ni bila opredeljena kot pomoč, čeprav se je stališče Komisije pozneje spremenilo [11] in je odražalo zaostritev ukrepov v zvezi s takšnimi spodbudnimi davčnimi shemami.
By using its discretion to treat the Qualifying Companies legislation as new, illegal aid, the Commission has infringed the principle of proportionality.
Z lastno presojo o tem, da bo zakonodaja kvalificiranih podjetij veljala kot nova, zakonita pomoč, je Komisija kršila načelo proporcionalnosti.
Such treatment has dramatic economic consequences.
Takšno obravnavanje ima resne gospodarske posledice.
The significant damage that will be caused is disproportionate to any Community interest which might be served by the initiation of a procedure in respect of illegal aid, particularly in view of the diminutive size of Gibraltar's economy and the necessarily insignificant impact of the legislation in issue on competition and on international trade.
Večja škoda, ki bo povzročena, je nesorazmerna z vsakim interesom Skupnosti, ki bi lahko nastal s sproženjem postopka v zvezi z nezakonito pomočjo, zlasti ob upoštevanju majhnega obsega gibraltarskega gospodarstva in nujnega nepomembnega vpliva zakonodaje pri vprašanjih konkurence in mednarodne trgovine.
The Commission would have taken a more equitable approach if it had considered the qualifying company legislation either under the Code of Conduct for Business Taxation, under Articles 96 and 97 of the Treaty or under the procedure applicable to existing aid.
Komisija bi imela pravičnejši pristop, če bi obravnavala zakonodajo kvalificiranih podjetij v skladu s Kodeksom ravnanja za obdavčenje podjetij po členih 96 in 97 Pogodbe ali po postopku, ki se uporablja za obstoječo pomoč.
Last, the Commission has infringed the principles of legal certainty and legitimate expectations by waiting 18 years before challenging the Qualifying Companies legislation and by not carrying out its investigation into the legislation within a reasonable time.
Nazadnje je Komisija kršila načela pravne varnosti in zakonitih pričakovanj, ker je čakala 18 let, preden je spodbijala zakonodajo kvalificiranih podjetij, in ker v razumnem roku ni opravila preiskave zakonodaje.
The conformity of the legislation with Community law was never doubted by the Commission before February 1999.
Komisija ni pred februarjem 1999 nikoli podvomila v skladnost zakonodaje z zakonodajo Skupnosti.
By analogy with the Defrenne case [12], this prolonged failure by the Commission to act gave rise to legitimate expectations on the part of Gibraltar.
Ta podaljšana opustitev ukrepanja Komisije je po analogiji s primerom Defrenne [12] povzročila tudi zakonita pričakovanja s strani Gibraltarja.
The Commission's investigations should be subject to a limitation period.
Pri preiskavah Komisije bi moral veljati rok zastaranja.
Thus, pursuant to Article 15 of Regulation (EC) No 659/1999, any individual aid granted under an aid scheme 10 years before the Commission takes action must be deemed to be existing aid.
Zato velja v skladu s členom 15 Uredbe (ES) št. 659/1999 vsaka posamezna pomoč, dodeljena po programu pomoči 10 let pred ukrepanjem Komisije, kot obstoječa pomoč.
Applying that rule, the Commission should have regarded the Qualifying Companies legislation as an existing aid scheme.
Ob uporabi tega pravila bi morala Komisija zakonodajo kvalificiranih podjetij obravnavati kot obstoječ program pomoči.
In any event, the Commission infringed the principles of legitimate expectations and of legal certainty by allowing an excessively long period to elapse after opening its investigation into the legislation.
Komisija je v vsakem primeru kršila načela zakonitih pričakovanj in pravne varnosti, ker je dovolila, da je preteklo izjemno dolgo obdobje, preden je sprožila preiskavo zakonodaje.
The preliminary investigation began on 12 February 1999, but the formal investigation procedure was not initiated until two and a half years later.
Predhodna preiskava se je začela 12. februarja 1999, postopek uradne preiskave pa se je začel šele dve leti in pol pozneje.
The preliminary investigation was punctuated by long periods of inactivity by the Commission.
Predhodno preiskavo so prekinjala dolga obdobja nedejavnosti Komisije.
Given that there was some doubts within the Commission as late as November 2000 as to the utility of opening the State aid procedure on the harmful measures identified by the Code of Conduct Group, it is reasonable to claim that the existing aid procedure should have been used.
Glede na to, da so se v Komisiji še novembra 2000 pojavljali dvomi o koristnosti sprožitve postopka državne pomoči v zvezi s škodljivimi ukrepi, ki jih je odkrila Skupina za kodeks ravnanja, je upravičeno trditi, da bi moral biti uporabljen obstoječ postopek pomoči.
Compatibility by virtue of Article 87(3)(b) of the Treaty
Skladnost s členom 87(3)(b) Pogodbe
Article 87(3)(b) of the Treaty provides that aid to remedy a serious disturbance in the economy of a Member State may be considered to be compatible with the common market.
Člen 87(3)(b) Pogodbe določa, da se lahko pomoč za pomiritev resnih motenj na področju gospodarstva v državi članici obravnava kot združljiva s skupnim trgom.
The Qualifying Companies legislation was enacted a year before the closure of the Royal Navy Dockyard (announced in 1981) and at a time when the British military presence in Gibraltar was being scaled down.
Zakonodaja kvalificiranih podjetij je bila sprejeta leto pred zaprtjem Kraljeve mornariške ladjedelnice (razglašeno leta 1981) in v času, ko je bila zmanjšana prisotnost britanske vojske v Gibraltarju.
The Dockyard was Gibraltar's main source of employment and income, accounting for 25 % of employment and 35 % of gross domestic product (GDP).
Ladjedelnica je bila glavni vir zaposlitve in dohodka v Gibraltarju, saj je predstavljala 25 % zaposlitev in 35 % bruto domačega proizvoda (BDP).
Its closure caused serious disturbances to the Gibraltar economy, including structural change and economic distress in terms of unemployment, increased social costs and exodus of qualified workers.
Njeno zaprtje je povzročilo resne motnje na področju gospodarstva v Gibraltarju, vključno s strukturnimi spremembami in z gospodarskimi nevarnostmi v obliki brezposelnosti, povečanih socialnih stroškov in množičnega odhoda kvalificiranih delavcev.
The Qualifying Companies legislation was a response to these serious disturbances.
Zakonodaja kvalificiranih podjetij je predstavljala odgovor na te resne motnje.
Although the Commission and the Court of Justice of the European Communities have interpreted Article 87(3)(b) of the Treaty strictly as meaning that the disturbance in question must affect the whole economy of the Member State and not merely that of one of its regions or parts of its territory [13], there are grounds for applying the exemption under Article 87(3)(b) to Gibraltar.
Čeprav sta si Komisija in Sodišče Evropskih skupnosti razlagala člen 87(3)(b) Pogodbe izključno v pomenu, da morajo zadevne motnje vplivati na celotno gospodarstvo države članice in ne le na eno od njenih regij ali delov ozemlja [13], ni nobene osnove, da bi oprostitev v skladu s členom 87(3)(b) veljala za Gibraltar.
Unlike a region or territory of a Member State, Gibraltar is in every relevant way totally separated from the United Kingdom, notably in constitutional, political, legislative, economic, fiscal and geographical terms.
V nasprotju z regijami ali z ozemlji države članice je Gibraltar v vseh pogledih popolnoma ločen od Združenega kraljestva, zlasti v ustavnem, političnem, zakonodajnem, gospodarskem in geografskem smislu.
It is the only territory to which Community law applies by virtue of Article 299(4) of the Treaty.
To je edino ozemlje, na katerem velja zakonodaja Skupnosti na podlagi člena 299(4) Pogodbe.
The Gibraltar and United Kingdom economies are entirely distinct and separate.
Gospodarstvo Gibraltarja in gospodarstvo Združenega kraljestva sta popolnoma ločena in se med seboj razlikujeta.
Gibraltar receives no financial assistance from the United Kingdom and raises its own revenue to meet its expenditure commitments.
Gibraltar od Združenega kraljestva ne prejema nobene finančne pomoči, poleg tega pa zbira svoje prihodke, s katerimi pokriva svoje obveznosti za izdatke.