natgillin/translations-raw huggingface dataset:
The offshore sector comprises exempt companies and qualifying companies, the legislation for which will be repealed as part of the reform.
Priobalni sektor sestavljajo izvzete in ustrezne družbe, za katere bo zakonodaja, kot del reforme, ukinjena.
Exempt companies tend not to have a physical presence in Gibraltar (no employees or premises) and pay a fixed tax of between GBP 200 and GBP 300 per annum.
Izvzete družbe navadno niso fizično prisotne v Gibraltarju (nimajo zaposlenih ali lastnine) in plačujejo stalni davek med 200 GBP in 300 GBP na leto.
In contrast, qualifying companies have a physical presence in Gibraltar (they are significant employers) and negotiate their rate of tax with the authorities.
Nasprotno pa ustrezne družbe so fizično prisotne v Gibraltarju (so pomembni delodajalci) in se za svojo stopnjo davka pogajajo z oblastmi.
The vast majority of qualifying companies pay corporation tax at a rate of between 2 % and 10 % of profits.
Velika večina ustreznih družb plačuje davek od dobička pravnih oseb po stopnji med 2 % in 10 % dobičkov.
The 15 % cap therefore limits any increase that qualifying companies would face on implementation of the reform.
15 % torej omejuje vsakršno povečanje, s katerim bi se pri izvajanju reforme soočile ustrezne družbe.
In contrast, the onshore economy (other than utilities) would see their rate of tax fall from the current standard corporation tax rate of 35 %.
Nasprotno pa bi se stopnja davka obalnega gospodarstva (razen javnih gospodarskih služb) znižala s trenutno standardne 35 % stopnje davka od dobička pravnih oseb.
The Government of Gibraltar also appears to admit that the reform as a whole (which includes the 15 % cap) has been designed to suit the particular tax ‘needs and preferences’ of sectors within the offshore financial services industry [35].
Zdi se, da gibraltarska vlada tudi priznava, da je bila reforma kot celota (ki vključuje 15 % omejitev) izdelana tako, da ustreza posebnim davčnim „potrebam in preferencam“ sektorjev znotraj priobalne industrije finančnih storitev [35].
The Commission also observes that, in dropping the original plan for a GBP 500000 cap on tax liability, the United Kingdom has indicated that Gibraltar will, as a consequence, reduce the top-up tax on financial services from 8 % to between 4 and 6 %.
Komisija tudi opozarja, da je Združeno kraljestvo nakazalo, da bo Gibraltar, s tem ko je opustil izvirni načrt za omejitev za davčno obveznost v višini 500000 GBP, zmanjšal dopolnilni davek na finančne storitve iz 8 % na 4 — 6 %.
This suggests that capping tax liability is intended to favour financial services companies, many of which are qualifying companies, the principal source of employment in the Gibraltar ‘Finance Centre’.
To nakazuje, da je omejevanje davčne obveznosti namenjeno podpiranju družb finančnih storitev, mnogo katerih je ustreznih družb, ki so glavni vir zaposlitve v „Finančnem centru“ Gibraltarja.
The Commission therefore concludes that in the circumstances of the present case the 15 % cap is selective and, if the other conditions are fulfilled, may constitute State aid to those companies that benefit from its application.
Komisija torej ugotavlja, da je 15 % omejitev v okoliščinah trenutnega primera selektivna in da lahko, če so izpolnjeni drugi pogoji, predstavlja državno pomoč tistim družbam, ki imajo korist od nje.
The proposed application of the payroll tax and of the business property occupation tax to the Gibraltar economy
Predlagana uporaba davka na izplačane plače in davka na poslovne prostore za dejavnost za gospodarstvo Gibraltarja
Point 13 of the Notice states that ‘[t]ax measures which are open to all economic agents operating within a Member State are in principle general measures.
Točka 13 Obvestila navaja, da „davčni ukrepi, ki so odprti za vse gospodarske subjekte, ki delujejo znotraj države članice, so načeloma splošni ukrepi.
They must be effectively open to all firms on an equal access basis, and they may not de facto be reduced in scope through, for example, the discretionary power of the State to grant them or through other factors that restrict their practical effect.
Učinkovito morajo biti odprti za vsa podjetja na osnovi enakega dostopa in ne sme se jim, dejansko, znižati obseg, na primer, z diskrecijsko pravico države članice, da jih odobri, ali z drugimi dejavniki, ki omejujejo njihov praktični učinek.
However, this condition does not restrict the power of Member States to decide on the economic policy which they consider most appropriate and, in particular, to spread the tax burden as they see fit across the different factors of production.
Ta pogoj pa ne omejuje pristojnosti držav članic, da določajo gospodarsko politiko, ki se jim zdi najbolj primerna, in zlasti, da davčno obremenitev razporejajo po različnih proizvodnih dejavnikih, kot se jim zdi potrebno.
Provided that they apply without distinction to all firms and to the production of all goods, the following measures do not constitute State aid:
Pod pogojem, da veljajo brez razločevanja za vsa podjetja in za proizvodnjo vsega blaga, naslednji ukrepi ne predstavljajo državne pomoči:
tax measures of a purely technical nature (for example, setting the rate of taxation, depreciation rules and rules on loss carry-overs; provisions to prevent double taxation or tax avoidance),
davčni ukrepi čisto tehnične narave (na primer, določanje stopnje obdavčitve, pravila o amortizaciji in pravila o prenosu izgub; določbe za preprečevanje dvojne obdavčitve ali izogibanja plačilu davka),
measures pursuing general economic policy objectives through a reduction of the tax burden related to certain production costs (research and development (R & D), the environment, training, employment).’
ukrepi, ki sledijo splošnim ciljem gospodarske politike z zmanjševanjem davčne obremenitve za določene proizvodne stroške (raziskave in razvoj (R&R), okolje, usposabljanje, zaposlovanje).“
Without prejudice to the considerations with regard to the effects of the reform proposals (as a whole) in paragraphs 147 to 152 or those concerning regional selectivity in paragraphs 98 to 127, a payroll tax under which all undertakings are liable in the amount of a fixed sum per employee per year can at least under certain circumstances be considered as selective when it is applied in the absence of a general system of taxation of company profits and replaces such a system.
Brez poseganja v pomisleke v zvezi z učinki predlogov reforme (kot celote) v odstavkih 147 do 152 ali tistih v zvezi z regionalno selektivnostjo v odstavkih 98 do 127, je mogoče davek na izplačane plače, v okviru katerega so obvezana vsa podjetja v znesku določene vsote na zaposlenega na leto, vsaj v okviru posebnih okoliščin obravnavati kot selektivnega, kadar se uporablja ob odsotnosti splošnega sistema obdavčitve dobička družb in nadomešča tak sistem.
This is the case when one takes into account the specific features of the Gibraltar economy and in particular the existence of a large offshore sector without any fiscal presence, which would escape any taxation under the payroll and property tax system.
To velja za ta primer, če se upoštevajo posebne lastnosti gibraltarskega gospodarstva in zlasti obstoj velikega priobalnega sektorja brez davčne prisotnosti, ki bi se izognil vsakršni obdavčitvi v okviru sistema davkov na izplačane plače in poslovne prostore za dejavnost.
Even though such a system formally applies without discrimination to all enterprises, de facto it benefits the current ‘exempt companies’ that do not have any employees in Gibraltar.
Čeprav tak sistem formalno velja, brez diskriminacije, za vsa podjetja, dejansko koristi trenutno „izvzetim družbam“, ki v Gibraltarju nimajo zaposlenih.
It constitutes a specific advantage in favour of these undertakings with no real presence in Gibraltar, who as a consequence do not incur corporate tax.
Predstavlja specifično prednost v korist podjetij, ki v Gibraltarju niso dejansko prisotna, zato posledično ne plačujejo davka od dobička pravnih oseb.
This advantage is not effectively open to all firms on an equal basis in the sense of the second sentence of point 13 of the Notice.
Ta prednost ni učinkovito odprta vsem podjetjem na enaki osnovi v smislu drugega stavka točke 13 Obvestila.
Indeed, the practical effect of the advantage is restricted to certain enterprises.
Praktičen učinek te prednosti je omejen na določena podjetja.
In addition, the payroll tax proposed by Gibraltar essentially does not constitute a tax measure of a purely technical nature in the sense of the first indent of point 13 of the Notice, because it is not a technical adjustment of a general system, but it concerns the tax base.
Dodatno, davek na izplačane plače, ki ga je predlagal Gibraltar, v bistvu ne predstavlja davčnega ukrepa čisto tehnične narave v pomenu prve alineje točke 13 Obvestila, saj ni tehnična prilagoditev splošnega sistema, ampak se nanaša na davčno osnovo.
In this specific case the exemption does not represent a measure pursuing general economic policy in the sense of the second indent of point 13 of the Notice as it does not reduce any production costs, but rather increases the labour costs.
V tem specifičnem primeru izjema ne predstavlja ukrepa, ki sledi splošni gospodarski politiki v smislu druge alineje točke 13 Obvestila, saj ne zmanjšuje nobenih proizvodnih stroškov, ampak povečuje stroške delovne sile.
The same reasoning applies equally to a business property occupation tax applied in the absence of a general system of taxation of company profits and replacing such a system, under which each undertaking's liability for tax is set at a rate equivalent to the same fixed percentage of its liability to general property rates.
Enako sklepanje velja za davek na poslovne prostore za dejavnost, ki se uporablja ob odsotnosti splošnega sistema obdavčitve dobičkov družb in nadomešča tak sistem, v okviru katerega je davčna obveznost vsakega podjetja določena po stopnji, ki je enakovredna enakemu določenemu odstotku njegove obveznosti do splošnih stopenj za lastnino.
Such a measure also advantages the current ‘exempt companies’ that normally have no physical presence in Gibraltar.
Tudi tak ukrep daje prednost trenutno „izvzetim družbam“, ki navadno niso fizično prisotne v Gibraltarju.
Accordingly, the Commission concludes that, in the circumstances of the present case and taking into account the existence of a large offshore economy in Gibraltar the proposed system is materially selective aid.
V skladu s tem Komisija ugotavlja, da je predlagani sistem, v okviru okoliščin trenutnega primera in ob upoštevanju obstoja velikega priobalnega gospodarstva v Gibraltarju, materialno selektivna pomoč.
In addition such a system, targeting only the number of employees or the commercial use of real estate in a context where a large number of companies have no employees and no real estate, does not enjoy the same general character as the taxation of companies' profits, which aim at taxing the result of the economic activity as a whole.
Poleg tega tak sistem, ki upošteva samo število zaposlenih ali poslovno rabo ozemlja tam, kjer veliko število družb nima zaposlenih in nima ozemlja, ne uživa enakega splošnega značaja kot obdavčitev dobičkov družb, ki je namenjena obdavčitvi gospodarske dejavnosti kot celote.
It may therefore be considered as selective at least in circumstances such as those in the present case.
Zato ga je mogoče, vsaj v okoliščinah, ki veljajo v tem primeru, obravnavati kot selektivnega.
This situation is to be distinguished from a system where a payroll tax or a business property tax is added on top of a general profit tax, which ensures a wide taxation of all sectors of the economy, and represents thus a minor aspect of the taxation of enterprises.
To stanje je treba ločiti od sistema, kjer je davek na izplačane plače ali davek na poslovne prostore za dejavnost dodan na splošni davek od dobička, kar zagotavlja široko obdavčitev vseh gospodarskih sektorjev in tako predstavlja manjši vidik obdavčitve podjetij.
The registration fee
Pristojbina za registracijo
Whilst it may be true, as Spain suggests, that the registration fee provisions discriminate in favour of companies that do not generate income, this discrimination is not a source of State aid.
Čeprav morda drži, kot trdi Španija, da določitev pristojbine za registracijo diskriminira v korist družb, ki nimajo prihodka, ta diskriminacija ni vir državne pomoči.
As the United Kingdom points out, the GBP 150 (about EUR 225) difference in registration fee between the two classes of company falls well below the de minimis threshold [36] of EUR 100000 over a three year period.
Kot poudarja Združeno kraljestvo, razlika 150 GBP (približno 225 EUR) v pristojbini za registracijo med tema dvema razredoma družb spada globoko pod de minimis mejo [36], ki znaša 100000 EUR v obdobju treh let.
Provided that all relevant conditions are complied with, the difference in registration fee is therefore de minimis and does not constitute State aid.
Pod pogojem, da so upoštevani vsi ustrezni pogoji, je razlika v pristojbini za registracijo de minimis in ne predstavlja državne pomoči.
The top-up taxes on financial services and utilities activities
Dopolnilni davki na finančne storitve in dejavnosti javnih gospodarskih služb
Spain suggests that the absence of top-up taxation on sectors other than financial services and utilities confers an advantage on companies in such sectors.
Španija trdi, da odsotnost dopolnilne obdavčitve v sektorjih, razen sektorjih finančnih storitev in javnih gospodarskih služb, predstavlja prednost za družbe v takih sektorjih.
The Commission does not share this view.
Komisija se s tem ne strinja.
Whilst it may be the case that where the State confers a benefit on an identifiable group of companies, this may prima facie constitute State aid, the same is not true where the State creates a disadvantage.
Čeprav morda drži, da kjer država omogoči korist za določljivo skupino podjetij, to lahko prima facie predstavlja državno pomoč, enako ne velja, kjer država ustvari škodo.
Where the State imposes an exceptional fiscal burden on companies, such as a penalty tax, it can only be State aid if it can be demonstrated as occasioning a corresponding advantage for identifiable business competitors of those which have to bear the detriment.
Če država naloži izredno davčno obremenitev na družbe, kot je kazenski davek, to lahko predstavlja državno pomoč le, če je mogoče dokazati, da iz tega izhaja ustrezna prednost za določljive poslovne konkurente tistih, ki morajo škodo nositi.
Contrary to what the United Kingdom suggests, the purpose of the top-up taxes is not relevant in establishing whether they are a source of State aid.
V nasprotju s tem, kar trdi Združeno kraljestvo, namen dopolnilnih davkov ni pomemben pri ugotavljanju, ali so vir državne pomoči.
Nevertheless, the Commission concludes that the immediate effect of the top-up taxes, taken in isolation, is to create a disadvantage for the companies affected.
Ne glede na to, Komisija ugotavlja, da je takojšen učinek dopolnilnih davkov, samih po sebi, povzročiti škodo prizadetim družbam.
This conclusion is without prejudice to the consideration of this top-up tax as part of a system which de facto foresees different taxation rates for different kinds of undertakings.
Ta odločba je brez poseganja v obravnavo tega dopolnilnega davka kot del sistema, ki dejansko predvideva različne davčne stopnje za različne vrste podjetij.
The advantages arising for certain sectors of the economy from the proposed tax system as a whole
Prednosti, ki nastanejo za določene gospodarske sektorje zaradi predlaganega davčnega sistema kot celote
Table 1 below sets out data [37] on various categories of company in Gibraltar and their level of liability for tax, measured on profits, as a result of the proposed reform.
Tabela 1 spodaj prikazuje podatke [37] za različne kategorije družb v Gibraltarju in njihov nivo obveznosti za davek, izmerjen na dobičku, kot rezultat predlagane reforme.
It must be noted that, although in some cases the tax liability of any given company will also be determined by the number of employees or by the commercial use of property, the combined effect of the various caps and top-ups amounts to setting different overall level of taxation, measured on profits, for different sectors of the economy.
Opozoriti je treba, da, kljub temu da bo v nekaterih primerih davčna obveznost katerega koli podjetja določena tudi s številom zaposlenih ali s poslovno uporabo prostorov, združen učinek različnih omejitev in dopolnil pomeni vzpostavljanje različnih splošnih nivojev obdavčitve, izmerjene na dobičku, za različne gospodarske sektorje.
Table 1: Data on Gibraltar companies
Tabela 1: Podatki o gibraltarskih družbah
Tax rate
Davčna stopnja
Post-reform
Po reformi
All companies (breakdown by sector)
Vse družbe (razčlenitev po sektorjih)
Utilities
Javne gospodarske službe
All companies (breakdown by income)
Vse družbe (razčlenitev po dohodku)
With income
Z dohodkom
No income
Brez dohodka
Companies with income (breakdown by status)
Družbe z dohodkom (razčlenitev po statusu)
Non-exempt
Neizvzete
Exempt
Izvzete
Non-exempt with income (breakdown by profit)
Neizvzete z dohodkom (razčlenitev po dobičku)
Make profit
Imajo dobiček
No profit
Nimajo dobička
Non-exempt with income (breakdown by status)
Neizvzete z dohodkom (razčlenitev po statusu)
Qualifying
Ustrezne
Non-qualifying
Neustrezne
Exempt with income (breakdown by sector)
Izvzete z dohodkom (razčlenitev po sektorjih)
Non-financial services
Nefinančne storitve
Table 1 shows how certain clearly defined sectors in the Gibraltar economy would be affected on implementation of the reform in terms of taxation.
Tabela 1 prikazuje, kako bi izvajanje reforme, izraženo v obdavčitvi, vplivalo na nekatere jasno določene sektorje v gospodarstvu Gibraltarja.
Although the Commission acknowledges that under the reform, the formal distinction between the offshore and onshore economy will be abolished, the comparison of taxation serves to illustrate the inherently selective nature of the tax system proposed.
Čeprav Komisija priznava, da bi bilo v okviru reforme formalno razločevanje med priobalnim in obalnim gospodarstvom odpravljeno, primerjava obdavčitev služi za prikaz prirojeno selektivne narave predlaganega davčnega sistema.
Different kinds of companies will be subject to different taxation rates, which is a further element confirming that the proposed system grants selective advantages to those sectors that benefit from lower rates.
Različne vrste družb bodo predmet različnih stopenj obdavčitve, kar je dodaten element, ki potrjuje, da predlagani sistem daje selektivne prednosti sektorjem, ki imajo korist od nižjih stopenj.
The offshore sector in Gibraltar is currently the subject to two parallel State aid investigations into exempt companies and qualifying companies.
Priobalni sektor Gibraltarja je trenutno predmet dveh vzporednih preiskav o državni pomoči glede izvzetih družb in ustreznih družb.
In this respect, the Commission has considered that by exempting them from tax, the Gibraltar authorities grant State aid to exempt companies [43].
V zvezi s tem Komisija meni, da gibraltarske oblasti, s tem ko jih izvzemajo od davka, izvzetim družbam dajejo državno pomoč [43].
Similarly, in a decision adopted on the same day as the present one, the Commission has established that by providing for a low rate of tax compared with the standard rate of corporation tax, the Gibraltar authorities grant State aid to qualifying companies [44].
Podobno je Komisija, v odločbi, sprejeti na isti dan kot ta, ugotovila, da gibraltarske oblasti, s tem ko jim zagotavljajo nižjo stopnjo davka v primerjavi s standardno stopnjo obdavčitve, ustreznim družbam dajejo državno pomoč [44].
It is clear from Table 1 that on implementation of the reform, exempt companies outside the financial services sector will continue to be taxed at an effective rate of zero.
Iz tabele 1 je jasno razvidno, da bodo ob izvajanju reforme izvzete družbe, ki so zunaj sektorja finančnih storitev, še naprej obdavčene po efektivni stopnji nič.
The reason for this is that exempt companies tend not to have a physical presence in Gibraltar.
Razlog za to je, da izvzete družbe navadno niso fizično prisotne v Gibraltarju.
Accordingly, they have neither employees nor business premises in Gibraltar and therefore will incur liability neither for the payroll tax nor for the business property occupation tax.
V skladu s tem v Gibraltarju nimajo niti zaposlenih niti poslovnih prostorov in zato ne bi bile obvezane niti plačevanju davka od izplačanih plač niti davka na poslovne prostore za dejavnost.
Their privileged position of zero tax is preserved by the reform, which in effect, continues to grant them State aid.
Reforma ohranja njihov privilegiran položaj ničnega davka, kar jim, dejansko, še naprej daje državno pomoč.
Exempt companies in the financial services sector will experience the imposition of tax of 5 % on implementation of the reform.
Izvzetim družbam v sektorju finančnih storitev bo, ob izvajanju reforme, naložen 5 % davek.
However, even if they are taxed for the first time, their privileged position in the Gibraltar economy will be largely maintained since 5 % of profits will be the limit of their tax liability.
Tudi če bodo prvič obdavčene, se bo njihov privilegiran položaj v gospodarstvu Gibraltarja v veliki meri ohranil, saj bo njihova davčna obveznost omejena na 5 % dobička.
In contrast, the rest of the Gibraltar economy will be subject to an upper limit of either 15 % or 35 %.
V nasprotju s tem bo ostalo gospodarstvo Gibraltarja predmet zgornje meje 15 % ali 30 %.
The Commission concludes that the reform perpetuates the existing situation in which exempt companies are the beneficiaries of State aid.
Komisija ugotavlja, da reforma ohranja obstoječe razmere, v katerih izvzete družbe koristijo državno pomoč.
More generally, the system provides for different levels of profits taxation in respect to different sectors of the economy and thereby grants a selective advantage to undertakings belonging to the sectors where lower rates apply.
Bolj splošno, sistem zagotavlja različne nivoje obdavčitve dobičkov glede na različne gospodarske sektorje in tako daje selektivno prednost podjetjem, ki pripadajo sektorjem, kjer veljajo nižje stopnje.
For this reason too, the notified scheme is materially selective.
Tudi iz tega razloga je prijavljena shema materialno selektivna.
The notified measures therefore entail both a regional and a material selectivity and the latter follows both from a number of specific features of the proposed system and from the analysis of that system as a whole.
Prijavljeni ukrepi torej pomenijo tako regionalno kot materialno selektivnost, zadnja izhaja iz številnih specifičnih lastnosti predlaganega sistema in iz analize tega sistema kot celote.
Advantage granted by the State or through State resources
Prednost, ki jo odobri država ali je odobrena preko državnih sredstev
The grant of the tax exemptions and reductions assessed in detail in paragraphs 98 to 152 above involves a loss of tax revenue which, according to point 10 of the Notice, is equivalent to the use of State resources in the form of fiscal expenditure.
Odobritev davčnih oprostitev in zmanjšanj davkov, ki je bila podrobno ocenjena v odstavkih od 98 do 152 zgoraj, vključuje izgubo prihodkov od davka, ki je, v skladu s točko 10 Obvestila, enakovredna uporabi državnih sredstev v obliki davčnih odhodkov.
As confirmed by the Court of Justice, this principle also applies to advantages granted by regional or local bodies of Member States [45].
Kot je potrdilo Sodišče Evropskih skupnosti, to načelo velja tudi za prednosti, ki jih odobrijo regionalni ali lokalni organi v državah članicah [45].
The argument that no tax revenue is foregone because United Kingdom taxes would not apply to Gibraltar has already been discussed above.
Argument, da ne bi prišlo do izpada prihodkov od davka, saj davki Združenega kraljestva ne bi veljali v Gibraltarju, je že bil obravnavan zgoraj.
It therefore follows that the advantage is granted by the State and through State resources.
Zato sledi, da prednost odobri država in je odobrena preko državnih sredstev.
Effect on trade and distortion of competition
Učinek na trgovino in izkrivljanje konkurence