natgillin/translations-raw huggingface dataset:
Consequently, disturbances which affect one economy do not generally affect the other, as is the case with the bovine spongiform encephalopathy crisis, a disturbance which affected the United Kingdom economy but not Gibraltar, treated as an exceptional occurrence within the meaning of Article 87(2)(b) of the Treaty.
Posledično motnje, ki vplivajo na eno gospodarstvo, običajno ne vplivajo na drugo, kakor se je zgodilo to v primeru krize z govejo spongiformno encefalopatijo, motnje, ki je vplivala na gospodarstvo Združenega kraljestva, ne pa na gospodarstvo Gibraltarja in ki je bila obravnavana kot izreden dogodek v smislu člena 87(2)(b) Pogodbe.
An order for the recovery of the aid would be contrary to general principles of Community law
Nalog za izterjavo pomoči bi bil v nasprotju s splošnimi načeli zakonodaje Skupnosti
Essentially similar reasoning to that summarised in recitals 22 to 28 on the question of existing aid can be used to argue in favour of the principle of legitimate expectations in the context of recovery.
Razmišljanje, ki je podobno razmišljanju, povzetemu v uvodnih navedbah od (22) do (28) o vprašanju obstoječe pomoči, se lahko uporabi za zagovarjanje načela zakonitih pričakovanj v okviru izterjave.
These arguments notably cover uncertainty on the scope of the State aid rules, the novelty of Commission action on corporate tax measures and the significance of the Notice as a policy statement, the age of the measure, notification to the Primarolo group, evolution of the common market and liberalisation, proportionality, prolonged failure of the Commission to act and the delays in the preliminary investigation.
Ti argumenti pokrivajo predvsem nezanesljivost v okviru pravil o državni pomoči, nova ukrepanja Komisije v zvezi z davčnimi ukrepi za pravne osebe, pomen Obvestil kot političnih izjav, starost ukrepa, razvoj skupnega trga ter liberalizacijo, proporcionalnost, podaljšano neukrepanje Komisije in zamude pri predhodni preiskavi.
The legitimate expectations thus created prevent an order for recovery.
Zakonita pričakovanja, oblikovana na tak način, preprečujejo nalog za izterjavo.
In particular, at all times, both the Government of Gibraltar and the beneficiaries have acted in good faith.
Predvsem pa so gibraltarska vlada in upravičenci vedno ukrepali v dobri veri.
Paragraph 26 of the Decision opening the formal investigation procedure [14] included a specific request for comments on possible legitimate expectations that would pose an obstacle to the recovery of aid.
Odstavek 26 Odločbe o sprožitvi postopka uradne preiskave [14] je vključeval posebno zahtevo po pripombah o mogočih zakonitih pričakovanjih, ki bi lahko ovirala izterjavo pomoči.
In its defences in cases T-207/01 and T-207/01 R, the Commission confirmed its hesitations as to the possibility of a recovery order and emphasised the unusual nature of the request for specific comments.
V svoji obrambi pri primerih T-207/01 in T-207/01 R je Komisija potrdila svoje obotavljanje v zvezi z možnostjo izdaje naloga za izterjavo, poleg tega pa je poudarila nenavadno naravo zahteve po posebnih pripombah.
The Commission also stated that the uncertainty that might have existed and the possibility that the measure existed in a ‘grey zone’ of legal uncertainty gave rise at most to a legitimate expectation and to a debate over the recovery of aid already paid.
Komisija je tudi navedla, da sta nezanesljivost, ki bi lahko obstajala, in možnost, da bi lahko bili ukrepi v „sivem območju“ pravne negotovosti, povzročili v glavnem zakonito pričakovanje in razprave glede izterjave že plačane pomoči.
In his Order of 19 December 2001, the President of the Court of First Instance observed that this unusual request might convince companies not to leave Gibraltar and must, at first sight, allay to a considerable extent any concerns that beneficiaries might have [15].
V svojem nalogu z dne 19. decembra 2001 je predsednik sodišča prve stopnje opazil, da lahko ta nenavadna zahteva prepriča podjetja, da ne zapustijo Gibraltarja in mora zato na prvi pogled v precejšnji meri ublažiti vse potencialne skrbi upravičencev [15].
Accordingly, the Commission has led the Gibraltar Government and beneficiaries to believe that recovery will not be ordered.
Komisija je tako dopustila, da so gibraltarska vlada in upravičenci verjeli, da nalog za izterjavo ne bo izdan.
The application of Article 87 of the Treaty to a classic ‘offshore’ scheme is novel and still has conceptual difficulties as regards the determination of an advantage, the financial burden on the State and selectivity.
Uporaba člena 87 Pogodbe za klasično „eksteritorialno“ shemo je novost in ima še vedno konceptualne težave v zvezi z opredelitvijo prednosti, finančnega bremena in selektivnosti.
The Commission itself, at the time of opening the formal investigation, was, exceptionally, not able to decide the question of existing aid.
Komisija se v času sprožitve uradne preiskave izjemoma ni mogla odločiti o vprašanju obstoječe pomoči.
Recovery would be contrary to the principle of proportionality.
Izterjava bi bila v nasprotju z načelom proporcionalnosti.
Under Community law, when there is a choice between several courses of action, the least onerous must be followed.
Če obstaja izbira med različnimi rešitvami, je treba v skladu z zakonodajo Skupnosti upoštevati najmanj zahteven postopek.
The disadvantages caused must not be disproportionate to the aims pursued.
Povzročena škoda ne sme biti nesorazmerna z zastavljenimi cilji.
Recovery of aid granted over the previous 10 years would place a disproportionate burden on the Gibraltar authorities.
Izterjava pomoči, dodeljene v zadnjih desetih letih, bi predstavljala za gibraltarske oblasti nesorazmerno breme.
Gibraltar is a small territory with limited administrative resources, only around 2000 companies are assessed for taxation in any given year.
Gibraltar je majhno ozemlje z omejenimi upravnimi sredstvi – vsako leto je za obdavčenje ocenjenih samo okrog 2000 podjetij.
Recovery would involve, inter alia, requesting suitable accounts from Qualifying Companies (including those no longer active), assessment of the tax liability for each year, issuing tax demands, handling appeals and counter appeals and pursuit of non-payment of tax due.
Izterjava bi med drugim vključevala zahtevo po ustreznih računih s strani kvalificiranih podjetij (vključno s tistimi, ki niso več dejavna), oceno davčne obveznosti za vsako leto, izdajanje davčnih zahtev, delo s pritožbami, s pritožbami na pritožbe ter preganjanje neplačevanja davkov.
The administrative burden, the limited powers of investigation of the Gibraltar Tax Department, the impossibility of tracing companies which have ceased activity and the absence of company assets in Gibraltar would paralyse governmental activity with no guarantee of achieving satisfactory recovery.
Upravno breme, omejene pristojnosti preiskovanja gibraltarskega davčnega oddelka, nezmožnost iskanja podjetij, ki so prenehala delovati, in odsotnost sredstev podjetij v Gibraltarju bi ohromili dejavnost vlade, pri tem pa ne bi bilo nobenega jamstva za dosego zadovoljive izterjave.
Recovery would have a disproportionate effect on the Gibraltar economy and would be a disproportionate penalty in view of the circumstances which led to the adoption of the Qualifying Companies legislation, the limited effect on competition and trade and the small size of the beneficiaries.
Izterjava bi imela nesorazmeren učinek na gospodarstvo Gibraltarja, poleg tega pa bi bila to nesorazmerna kazen glede na okoliščine, ki so pripeljale do sprejema zakonodaje o kvalificiranih podjetjih, do omejenega učinka na konkurenco in na trgovino ter do majhnega števila upravičencev.
Financial services account for approximately 30 % of Gibraltar's GDP and the employment directly related to Qualifying Companies is estimated at 1400 (out of a total workforce of around 14000).
Finančne storitve predstavljajo približno 30 % gibraltarskega BDP, brezposelnost, ki je neposredno povezana s kvalificiranimi podjetji, pa je ocenjena na 1400 oseb (od skupne delovne sile, ki znaša okrog 14000 delavcev).
The financial sector has a significant impact on virtually all other sectors of the economy.
Finančni sektor ima dejansko velik vpliv na vse ostale sektorje na področju gospodarstva.
A recovery order would lead to the winding-up, bankruptcy or exodus of the Qualifying Companies, a destabilisation of the financial services sector and a major unemployment crisis, in turn causing political, social and economic instability.
Nalog za izterjavo bi povzročil likvidacijo, stečaj ali množično odhajanje kvalificiranih podjetij, destabilizacijo v sektorju finančnih storitev in resno krizo brezposelnosti, kar bi posledično povzročilo politično, socialno in gospodarsko nestabilnost.
A large number of Qualifying Companies would not be assessable to Gibraltar taxation as their income is not derived from, accrued or received in Gibraltar.
Gibraltarsko obdavčenje ne bi imelo dostopa do velikega števila kvalificiranih podjetij, saj njihov dohodek ne izhaja iz Gibraltarja, v njem ni fakturiran ali iz njega ni prejet.
As a result of the conditions for eligibility, in many cases, the beneficiaries would have no assets within Gibraltar's jurisdiction.
Upravičenci kot posledica izpolnjevanja pogojev za pridobitev pomoči v številnih primerih v okviru gibraltarske pristojnosti ne bi imeli nobenih sredstev.
Others which have ceased trading would be untraceable.
Druga podjetja, ki so prenehala trgovati, bi bilo nemogoče izslediti.
(3 9) A large number of beneficiaries would be in receipt of aid which would comply with the de minimis rule.
Veliko število upravičencev bi prejelo pomoč, ki bi bila v skladu s pravilom de minimis.
V. COMMENTS FROM CHARLES A. GOMEZ & CO.
V. PRIPOMBE PODJETJA CHARLES A. GOMEZ & CO.
The comments from Charles A. Gomez & Co. can be summarised as follows.
Pripombe podjetja Charles A. Gomez & Co. se lahko strnejo v naslednjih točkah.
The Gibraltar legal profession has a substantial dependency on Finance Centre work to which Qualifying Companies make a major contribution.
Gibraltarski pravni poklic je močno odvisen od dela Finančnega centra, h kateremu veliko prispevajo kvalificirana podjetja.
Some 130 legal practitioners employ several hundred more staff and make a substantial contribution indirectly to employment in Gibraltar and Spain.
Približno 130 oseb, ki delujejo na področju pravosodja, zaposlujejo še nekaj sto uslužbencev in tako neposredno veliko prispevajo k zaposlovanju v Gibraltarju in v Španiji.
The recourse to Article 87(3)(a) of the Treaty cannot be restricted to areas where the standard of living is already low or where there is already serious unemployment.
Uporaba člena 87(3)(a) Pogodbe ne sme biti omejena na območja, kjer je življenjski standard že zdaj nizek ali kjer je že veliko brezposelnosti.
The principle of Article 87(3)(a) must also apply in the interest of preventing unemployment and poverty.
Načelo iz člena 87(3)(a) se mora uporabljati za preprečevanje brezposelnosti in revščine.
When the Qualifying Company legislation was enacted, Gibraltar was faced with 20 years of economic sanctions by Spain and the imminent closure of the Royal Navy Dockyard.
Ob sprejemu zakonodaje kvalificiranih podjetij se je Gibraltar moral soočiti z gospodarskimi sankcijami s strani Španije, ki so trajale 20 let, in z neizbežnim zaprtjem Kraljeve mornariške ladjedelnice.
Faced with the option of poverty, unemployment and emigration, Gibraltar found an alternative source of prosperity by establishing the Gibraltar Finance Centre, to which the Qualifying Companies legislation is a major contributor.
Ker se je Gibraltar moral soočiti z možnostjo revščine, brezposelnosti in emigracije, je našel alternativen vir blaginje s pomočjo ustanovitve gibraltarskega Finančnega centra, ki pridobi največ prispevkov od zakonodaje kvalificiranih podjetij.
The European interest cannot link acceptance of poverty and unemployment by ruling out the application of Article 87(3)(a) of the Treaty to this situation when viable alternatives are available.
Evropske koristi ne morejo povezati sprejemanja revščine in brezposelnosti z izključevanjem uporabe člena 87(3)(a) Pogodbe za to situacijo, če so na voljo druge možnosti.
Unlike other major financial centres, the Gibraltar centre was established through necessity.
Za razliko od drugih finančnih centrov je bil gibraltarski center ustanovljen iz potrebe.
This necessity, self defence and the duty to mitigate damage caused by others all justify the Qualifying Companies legislation.
Ta potreba, samoobramba in dolžnost za zmanjšanje škode, ki so jo povzročili drugi, upravičujejo zakonodajo kvalificiranih podjetij.
Since accession in 1973, the Community institutions have failed to defend the rights and interests of citizens of the Union residing in Gibraltar.
Po pristopu v letu 1973 so institucije Skupnosti neuspešno ščitile pravice in koristi državljanov Unije, ki imajo stalno prebivališče v Gibraltarju.
Despite a judgment of the Court of Justice, citizens of the Union in Gibraltar are not represented in the European Parliament.
Kljub sodbi Sodišča Evropskih skupnosti državljani Unije iz Gibraltarja niso zastopani v Evropskem parlamentu.
In the absence of any involvement in the ‘EU territory of Gibraltar’, the insistence by the Commission on notification of defensive measures taken by Gibraltar appears excessive.
V odsotnosti vsakršne vpletenosti v „ozemlje EU v Gibraltarju“ kaže, da je vztrajanje Komisije pri tem, da je le-ta obveščena o obrambnih ukrepih, ki jih je sprejel Gibraltar, pretirano.
COMMENTS FROM THE UNITED KINGDOM
PRIPOMBE ZDRUŽENEGA KRALJESTVA
The United Kingdom restricted its initial comments to the question of recovery of aid and to regional selectivity and made further observations in its comments on those of the Government of Gibraltar.
Združeno kraljestvo je omejilo svoje prvotne pripombe na vprašanje izterjave pomoči in regionalne selektivnosti ter je v svojih pripombah o pripombah gibraltarske vlade oblikovalo nadaljnja opažanja.
They can be summarised as follows.
Te pripombe se lahko strnejo v naslednjih točkah.
Recovery of aid
Izterjava pomoči
If the Qualifying Companies legislation is found to be illegal aid incompatible with the common market, there is a general principle of Community law, legitimate expectations, which precludes any order for recovery of aid already paid.
Če bi bilo ugotovljeno, da je zakonodaja kvalificiranih podjetij nezakonita pomoč in da je nezdružljiva s skupnim trgom, obstaja splošno načelo zakonodaje Skupnosti, in sicer zakonita pričakovanja, ki izključujejo vsak nalog za izterjavo pomoči, ki je že plačana.
Although legitimate expectations arise in only exceptional circumstances where a recipient could legitimately have assumed that the aid was lawful [16], such circumstances exist in this case and it would be inappropriate and unlawful for the Commission to make an order for recovery.
Čeprav se zakonita pričakovanja pojavijo samo v izrednih okoliščinah, v katerih bi prejemnik lahko zakonito predvideval, da je pomoč zakonita [16], te okoliščine v tem primeru obstajajo, zato bi bilo neprimerno in nezakonito, če bi Komisija izdala nalog za izterjavo.
This procedure under Article 88(2) of the Treaty flows from the adoption of the Code of Conduct for Business Taxation in 1997 in which the Commission committed itself to the strict application of the State aid rules to measures relating to direct business taxation.
Ta postopek izhaja po členu 88(2) Pogodbe iz sprejema Kodeksa ravnanja za obdavčenje podjetij iz leta 1997, v katerem se je Komisija obvezala, da bo dosledno spoštovala pravila o državni pomoči v zvezi z ukrepi, povezanimi z neposrednim obdavčenjem podjetij.
It is implicit in that statement that in the past, the State aid rules had not been so strictly applied to fiscal regimes of the type addressed in the Code of Conduct for Business Taxation.
V tej izjavi je implicitno povedano, da se v preteklosti pravila o državni pomoči niso tako dosledno upoštevala pri davčnih režimih, ki so bili obravnavani v Kodeksu ravnanja za obdavčenje podjetij.
It is highly unlikely that in 1984, any consideration was given by either the Government of Gibraltar or the United Kingdom Government to the possibility that the rules in question were in breach of the United Kingdom's State aid obligations.
Malo verjetno je, da sta v letu 1984 gibraltarska vlada in vlada Združenega kraljestva sploh posvečali kaj pozornosti možnosti, da so zadevna pravila kršila obveznosti Združenega kraljestva v zvezi z državno pomočjo.
While it was clear at that time that a highly specific or sectoral tax advantage was capable of being State aid, the application of the State aid rules to more general company tax schemes, such as the Qualifying Companies regime, had been the subject of neither serious academic comment nor pronouncement by the Commission.
Ker je bilo v tistem času jasno, da lahko izredno specifična ali sektorska davčna prednost predstavlja državno pomoč, ni bila uporaba pravil državne pomoči za bolj splošne davčne sheme za podjetja, na primer za režim kvalificiranih podjetij, del nobene resne akademske pripombe ali izjave Komisije.
It would be unreasonable to expect diligent businessmen to raise questions about the compliance of the measure with the State aid rules.
Neupravičeno bi bilo pričakovati, da bi marljivi poslovneži zastavljali vprašanja o skladnosti ukrepa s pravili državne pomoči.
They would have made business plans and altered their economic positions on the basis of the Qualifying Companies legislation and were entitled to assume that the tax benefits were lawful.
Naredili bi poslovne načrte in spremenili svoj gospodarski položaj na osnovi zakonodaje kvalificiranih podjetij, poleg tega pa bi upravičeno predvidevali, da so bile davčne olajšave zakonite.
Point 26 of the Notice specifically mentions circumstances where non-resident companies are treated more favourably than resident ones.
Točka 26 Obvestila še zlasti omenja okoliščine, v katerih so nerezidenčna podjetja obravnavana bolj ugodno kot rezidenčna podjetja.
This was the first time that differential tax treatment between resident and non-resident companies had been acknowledged by the Commission as an act of selection or ‘specificity’ capable of bringing the State aid rules into play.
Tokrat je Komisija prvič priznala, da je različna davčna obravnava rezidenčnih in nerezidenčnih podjetij dejanje izbire ali „specifičnosti“, pri katerem bi lahko sodelovala pravila državne pomoči.
The Qualifying Companies legislation had been in place for many years prior to this time without any criticism or comment from the Commission.
Zakonodaja kvalificiranih podjetij je pred tem obstajala že več let, s tem da Komisija v zvezi z njo ni imela nobenih kritik ali pripomb.
Regional specificity
Regionalna specifičnost
The sole fact that the Qualifying Companies regime is a feature of Gibraltar legislation that has no application in the rest of the United Kingdom cannot give rise to the element of selectivity required by Article 87(1) of the Treaty.
Dejstvo, da je režim kvalificiranih podjetij značilnost gibraltarske zakonodaje in da nima nobene veljave v preostalem Združenem kraljestvu, ne more sprožiti elementa selektivnosti, ki ga zahteva člen 87(1) Pogodbe.
Gibraltar is a separate jurisdiction from the rest of the United Kingdom for tax purposes, with autonomy in relation to tax matters.
Gibraltar ima ločeno pristojnost od ostalega Združenega kraljestva na področju davkov, poleg tega pa je neodvisen na področju davčnih zadev.
It is not the case that any divergence between taxation laws applicable in Gibraltar and those applying in the rest of the United Kingdom would automatically give rise to State aid.
Ne velja, da bi vsaka razlika med davčnimi zakoni, ki veljajo v Gibraltarju in zakoni, ki veljajo v ostalem Združenem kraljestvu, samodejno povzročila državno pomoč.
One jurisdiction within a Member State with autonomy in relation to taxation matters cannot create a State aid purely because a particular aspect of its taxation system results in a lower (or higher) level of taxation than that applicable to the rest of the Member State.
Ena sama pristojnost v državi članici z neodvisnostjo na področju davčnih zadev ne more predstavljati državne pomoči predvsem zato, ker je posledica posebnega vidika davčnih sistemov nižja (ali višja) raven obdavčenja od tistega, ki se uporablja v ostalih državah članicah.
If a tax measure is general within the relevant tax jurisdiction, it cannot be caught by Article 87(1) of the Treaty.
Če je davčni ukrep splošen v okviru ustrezne davčne pristojnosti, ne more biti zajet v členu 87(1) Pogodbe.
To rule otherwise would be to call into question the tax raising and tax varying powers enjoyed by devolved and decentralised administrations across the Community.
Če bi presodili drugače, bi to zbujalo dvom glede pooblastila o zbiranju davkov in spreminjanju davkov, ki ga imajo pripadajoče in decentralizirane uprave po vsej Skupnosti.
This would constitute a serious intervention in Member States’ constitutional arrangements.
To bi predstavljalo resno posredovanje v ustavne ureditve držav članic.
Government of Gibraltar's comments
Pripombe gibraltarske vlade
The United Kingdom supports the Government of Gibraltar's contention that the Qualifying Companies legislation should be treated as existing aid in accordance with Article 1(b)(v) of Regulation (EC) No 659/1999.
Združeno kraljestvo podpira trditev gibraltarske vlade o tem, da bi morala biti zakonodaja kvalificiranih podjetij obravnavana kot obstoječa pomoč v skladu s členom 1(b)(v) Uredbe (ES) št. 659/1999.
In the 1970s and 1980s it was universally assumed that Member States’ sovereignty over fiscal issues was not limited by the State aid rules as far as entire corporate tax systems were concerned.
V sedemdesetih in osemdesetih letih 20. stoletja se je na splošno predvidevalo, da suverenost držav članic na področju davčnih vprašanj ni bila omejena s pravili državne pomoči, če je šlo za celotne davčne sisteme za pravne osebe.
The Commission made no attempt to apply the State aid rules to the Gibraltar tax regime or indeed to other tax regimes within the Community, which offered favourable tax treatment to certain classes of company over others.
Komisija ni poskušala uporabiti pravil državne pomoči za gibraltarski davčni režim ali za druge davčne režime v Skupnosti, ki je ponudila določenim vrstam podjetij ugodnejšo davčno obravnavanje kot drugim.
It was only after agreement on the complete liberalisation of capital movements and financial services liberalisation in the 1980s and early 1990s and then on the establishment of a Single Currency in the 1990s that attention was seriously focused on limiting harmful competition arising out of Member State tax regimes.
Šele po dogovoru o popolni liberalizaciji pretoka kapitala in o liberalizaciji finančnih storitev v osemdesetih in devetdesetih letih 20. stoletja ter po vzpostavitvi enotne valute se je pozornost usmerila na omejevanje škodljive konkurence, ki izvira iz davčnih režimov v državah članicah.
The use of the State aid provisions of the Treaty to give effect to such tax policy is a phenomenon only experienced in the last four years.
Uporaba določb Pogodbe o državni pomoči za uveljavitev take davčne politike je pojav, ki se je uporabljal šele v zadnjih 4 letih.
The common market has evolved over the last three decades and many State aid instruments today would not have been considered State aid 30, 20 or even 10 years ago.
Skupni trg se je v zadnjih treh desetletjih razvil, zato veliko današnjih sredstev državne pomoči pred 30, 20 ali celo 10 leti ne bi bilo obravnavanih kot državna pomoč.