natgillin/translations-raw huggingface dataset:
In this respect, the Government of Gibraltar has advanced essentially the same arguments used in its pleadings before the Court of First Instance.
V tem smislu je gibraltarska vlada predložila v osnovi enake utemeljitve, kakršne je uporabila v postopku pred sodiščem prve stopnje.
The Court rejected these arguments against the Commission's provisional classification of the Qualifying Companies legislation and concluded that such ‘general arguments are not capable of establishing that the 1983 tax scheme must, owing to its intrinsic characteristics, be classified as an existing aid scheme’ [23].
Sodišče je zavrnilo te utemeljitve proti začasni klasifikaciji zakonodaje kvalificiranih podjetij, ki ga je podala Komisija, in zaključilo, da take „splošne utemeljitve ne morejo potrditi, da je treba davčno shemo iz leta 1983, zaradi njenih notranjih značilnosti, klasificirati kot obstoječo shemo pomoči“ [23].
The Court also rejected parallels drawn with the Irish Corporation Tax case [24] on the grounds that the factual and legal circumstances were quite different [25].
Sodišče je tudi zavrnilo vzporednice s primerom irskega davka na dobiček pravnih oseb [24] in to na osnovi utemeljitve, da so bile dejanske in pravne okoliščine precej drugačne [25].
The Commission therefore sees no grounds on which to change its view.
Komisija tako ne vidi razloga za spremembo svojega stališča.
As for the alleged infringements of the principles of proportionality, legal certainty and legitimate expectations, the arguments of the Government of Gibraltar presume a margin of discretion that the Commission does not possess.
Utemeljitve gibraltarske vlade v zvezi z domnevnimi kršitvami načel o proporcionalnosti, pravni varnosti in zakonitih pričakovanjih predpostavljajo prostor presoje, ki ga Komisija nima.
In the Piaggio case [26], the Court ruled that the Commission's classification of the scheme at issue as an existing aid, for reasons of practical expediency, when that scheme had not been notified in accordance with Article 88(3) of the Treaty, could not be accepted.
V primeru Piaggio [26] je sodišče odločilo, da klasifikacije sheme, ki je bila vprašanje obstoječe pomoči in jo je podala Komisija, zaradi praktičnosti, ko ta shema ni bila objavljena v skladu s členom 88(3) Pogodbe, ni bilo mogoče sprejeti.
Accordingly, as confirmed by the Court of First Instance [27], the classification of a measure as new or existing aid must be determined without reference to the time which has elapsed since the measure was enacted and independently of any previous administrative practice, regardless of any alleged economic consequences.
Tako je treba, kot je potrdilo sodišče prve stopnje [27], klasifikacijo ukrepa kot nove ali obstoječe pomoči določiti ne glede na čas, ki je potekel od začetka veljavnosti ukrepa, in neodvisno od vse prejšnje upravne prakse ne glede na vse domnevne ekonomske posledice.
For these reasons, the suggestion by Charles A. Gomez & Co. and the United Kingdom that the Commission has acted excessively by considering the measure to have required notification must be rejected.
Zaradi tega je treba zavrniti predlog podjetja Charles A. Gomez & Co. in Združenega kraljestva, da je Komisija delovala pretirano, ko je menila, da zahteva ukrep uradno obvestilo.
Similarly, the limitation period in Article 15 of Regulation (EC) No 659/1999 does not set out a general principle under which illegal aid is transformed into existing aid but merely precludes recovery of aid established more than 10 years before the Commission's first intervention.
Omejitev obdobja v členu 15 Uredbe (ES) št. 659/1999 podobno ne določa splošnega načela, v zvezi s katerim se nezakonita pomoč spreminja v obstoječo pomoč, ampak samo preprečuje povračilo pomoči, uvedene več kot 10 let pred prvim posredovanjem Komisije.
The Commission notes that the procedure under Articles 96 and 97 of the Treaty concerns differences between general provisions of Member States [28].
Komisija ugotavlja, da zadeva postopek v členih 96 in 97 Pogodbe razlike med splošnimi določili držav članic [28].
In contrast, the Qualifying Companies legislation is not such a general provision but a selective measure of narrow scope falling clearly within the scope of the State aid rules.
Zakonodaja kvalificiranih podjetij v nasprotju s tem ni tako splošno določilo, ampak selektivni ukrep ozkega obsega, ki jasno sodi v okvir pravil državne pomoči.
The Commission also notes that its action is entirely consistent with paragraph J of the Code of Conduct for Business Taxation.
Komisija tudi ugotavlja, da je njena dejavnost povsem v skladu z odstavkom J Kodeksa ravnanja za obdavčenje podjetij.
Insofar as the Qualifying Companies regime constitutes State aid within the meaning of Article 87(1) of the Treaty, its compatibility with the common market must be evaluated in the light of the derogations provided for in Articles 87(2) and 87(3).
Če režim kvalificiranih podjetij pomeni državno pomoč v smislu člena 87(1) Pogodbe, je treba njegovo združljivost s splošnim tržiščem oceniti v luči odstopanj iz člena 87(2) in (3).
The derogations provided for in Article 87(2) of the Treaty, which concern aid of a social character granted to individual consumers, aid to make good the damage caused by natural disasters or exceptional occurrences and aid granted to certain areas of the Federal Republic of Germany, do not apply in this case.
Odstopanja v členu 87(2) Pogodbe v zvezi s pomočjo socialne narave, ki se dodeli porabnikom, v zvezi s pomočjo za odpravo škode, ki jo povzročijo naravne nesreče ali izredne razmere, ter v zvezi s pomočjo, dodeljeno določenim območjem Zvezne republike Nemčije, v tem primeru ne veljajo.
In particular, the closure of the Naval Dockyard cannot be considered to be an exceptional occurrence within the meaning of Article 87(2)(b) of the Treaty.
Zaprtje Kraljeve mornariške ladjedelnice pa še zlasti ne more veljati za izjemen primer v smislu člena 87(2)(b) Pogodbe.
The Commission's decision-making practice has established that this derogation only applies in circumstances where the exceptional occurrence is unpredictable and outside the control of the Member State's authorities.
Praksa odločanja Komisije določa, da velja to odstopanje samo v razmerah, v katerih ni mogoče predvideti izjemnega primera in je le-ta zunaj nadzora oblasti držav članic.
The United Kingdom authorities announced the closure of the Dockyard in 1981, three years before it closed in 1984.
Organi oblasti Združenega kraljestva so objavili zaprtje ladjedelnice leta 1981, tri leta za tem (leta 1984) pa je bila dejansko zaprta.
The derogation provided for in Article 87(3)(a) provides for the authorisation of aid to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment.
Odstopanje iz člena 87(3)(a) daje pooblastilo, da se lahko s pomočjo pospešuje ekonomski razvoj območij, kjer je življenjski standard nenormalno nizek ali kjer vlada velika nezaposlenost.
Point 3.5 of the Commission's Guidelines on national regional aid [29] establishes the methodology to be used in demarcating areas to be considered eligible to benefit from the derogation in Article 87(3)(a) of the Treaty.
Točka 3.5 smernic Komisije o državni regionalni pomoči [29] določa metodologijo za razmejitev območij, ki se štejejo za upravičena do ugodnosti iz odstopanja člena 87(3)(a) Pogodbe.
This uses historical data.
Le-ta uporablja zgodovinske podatke.
Contrary to the assertion of Charles A. Gomez & Co., this provision cannot be used prospectively and applies only to areas where conditions of a low standard of living or serious underemployment already exist.
Tega določila v nasprotju s trditvijo podjetja Charles A. Gomez & Co. ni mogoče uporabljati za naprej in velja samo na območjih, kjer je nižji življenjski standard ali kjer je nezaposlenost velika.
Such areas are defined by the United Kingdom's regional aid map [30].
Ta območja določa regionalni zemljevid pomoči [30] Združenega kraljestva.
The United Kingdom authorities did not propose Gibraltar as an assisted area and accepted that no regional aid could be granted in Gibraltar for the period 2000 to 2006.
Organi oblasti Združenega kraljestva Gibraltarja niso predlagali za območje, ki dobiva pomoč, in so se strinjali, da v obdobju od leta 2000 do leta 2006 v Gibraltarju ne bo mogoče dodeliti nobene regionalne pomoči.
Since Gibraltar is not and never has been such an area, Article 87(3)(a) does not apply.
Ker Gibraltar ni in nikoli ni bil tako območje, člen 87(3)(a) ne velja.
In any event, it has not been argued that Gibraltar has a per capita gross domestic product below the threshold set in point 3.5 of the Commission's Guidelines on national regional aid.
Nihče v nobenem primeru ne ugovarja, da je bruto družbeni proizvod na prebivalca v Gibraltarju pod pragom, določenim v točki 3.5 smernic Komisije o državni regionalni pomoči.
Article 87(3)(a) cannot be used to palliate uncertain and unquantifiable future effects which can themselves be prevented or attenuated by the national authorities through the use of other policy instruments.
Člena 87(3)(a) ni mogoče uporabljati za opravičevanje negotovih in nedoločljivih prihodnjih učinkov, ki jih lahko preprečijo ali oslabijo državne oblasti z drugimi instrumenti politike.
The Qualifying Companies regime cannot be considered either to be a project of common European interest or to remedy a serious disturbance in the economy of a Member State, as referred to in Article 87(3)(b) of the Treaty.
Režim kvalificiranih podjetij ne more veljati za projekt skupnega evropskega interesa in tudi ne more rešiti resnih motenj v gospodarstvu države članice, kot določa člen 87(3)(b) Pogodbe.
As the Government of Gibraltar has observed, the Commission and the Court of Justice interpret Article 87(3)(b) strictly as meaning that a serious disturbance must affect the whole economy of a Member State [31].
Gibraltarska vlada ugotavlja, da razlagata Komisija in Sodišče člen 87(3)(b) izključno v pomenu, da morajo resne motnje prizadeti celotno gospodarstvo države članice [31].
The disturbance in question, the closure of the Naval Dockyard, did not disturb the whole of the United Kingdom's economy.
Zadevna motnja, zaprtje mornariške ladjedelnice, ni vplivala na celotno gospodarstvo Združenega kraljestva.
Whilst the Commission notes the Government of Gibraltar's argument that Gibraltar is separated from the United Kingdom in constitutional, political, legislative, economic, fiscal and geographic terms, this does not alter the fact that for the purposes of the State aid rules, Gibraltar forms part of the United Kingdom, regardless of the unique scope of Article 299(4) of the Treaty.
Čeprav Komisija upošteva utemeljitev gibraltarske vlade, da je Gibraltar ločen od Združenega kraljestva v ustavnem, političnem, zakonodajnem, gospodarskem, finančnem in geografskem smislu, to ne spremeni dejstva, da je Gibraltar v smislu pravil državne pomoči del Združenega kraljestva, ne glede na edinstven obseg člena 299(4) Pogodbe.
In any event, there are other areas of the Community which are also characterised by varying types and degrees of separation from the Member State of which they form part.
V vsakem primeru obstajajo druga območja v Skupnosti, za katera so značilne različne vrste in stopnje njihove ločenosti od držav članic, katerih del so.
None of these areas is treated as a Member State in its own right for the purposes of Article 87(3)(b).
Nobeno od teh območij ne velja za samostojno državo članico v smislu člena 87(3)(b).
The parallels that the Government of Gibraltar draws with measures adopted in response to the bovine spongiform encephalopathy (BSE) crisis in the United Kingdom are not relevant.
Vzporednice, ki jih dela gibraltarska vlada z ukrepi, sprejetimi kot odgovor na krizo ob bolezni BSE (Bovine Spongiform Encephalopathy) v Združenem kraljestvu, niso pomembne.
The BSE crisis was considered to be an exceptional occurrence and accordingly these measures fell within the scope of Article 87(2)(b) of the Treaty.
Kriza BSE je bila izjemen pojav in zato so ti ukrepi sodili v obseg člena 87(2)(b) Pogodbe.
There is no requirement that, for Article 87(2)(b) to apply, the exceptional occurrence must affect the whole of a Member State concerned.
Da člen 87(2)(b) velja, ni treba, da izjemen pojav vpliva na celotno zadevno državo članico.
The Qualifying Companies regime does not have as its object the promotion of culture and heritage conservation as provided for by Article 87(3)(d) of the Treaty.
Cilj režima kvalificiranih podjetij ni pospeševanje kulture in ohranjanja kulturne dediščine kot predvideva člen 87(3)(d) Pogodbe.
Finally, the Qualifying Companies regime must be examined in the light of Article 87(3)(c) of the Treaty, which provides for the authorisation of aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent that is contrary to the common interest.
In končno je treba režim kvalificiranih podjetij preučiti v luči člena 87(3)(c) Pogodbe, ki daje pooblastilo, da se lahko s pomočjo olajšuje razvoj določenih gospodarskih dejavnosti ali določenih gospodarskih območij, če takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
The tax advantages granted by the Qualifying Companies regime are not related to investments, to job creation or to specific projects.
Davčne ugodnosti, ki izhajajo iz režima kvalificiranih podjetij, niso povezane z naložbami, z ustvarjanjem delovnih mest ali s specifičnimi projekti.
They simply constitute a reduction of charges that should normally be borne by the undertakings concerned in the course of their business and must therefore be considered as operating State aid, the benefits of which cease as soon as the aid is withdrawn.
Pomenijo preprosto znižanje prispevkov, ki bi jih običajno nosila zadevna podjetja v času svojega poslovanja in ki jih je treba obravnavati kot operativno državno pomoč, katere ugodnosti prenehajo takoj, ko je pomoč umaknjena.
According to the constant practice of the Commission, such aid cannot be considered to facilitate the development of certain activities or of certain economic areas under Article 87(3)(c) of the Treaty.
Taka pomoč glede na običajno prakso Komisije ne olajšuje razvoja določenih dejavnosti ali določenih gospodarskih območij po členu 87(3)(c) Pogodbe.
Operating aid, according to points 4.15 and 4.16 of the Commission's Guidelines on national regional aid, may only be granted in exceptional circumstances or under special conditions.
Operativna pomoč, v skladu s točkama 4.15 in 4.16 smernic Komisije o državni regionalni pomoči, se lahko dodeli samo v izjemnih okoliščinah ali pod posebnimi pogoji.
In addition, Gibraltar is not included in the regional aid map for the United Kingdom for the period 2000 to 2006, as approved by the Commission under State aid N 265/00 [32].
Gibraltar poleg tega ni vključen v regionalni zemljevid pomoči za Združeno kraljestvo za obdobje od leta 2000 do leta 2006, kot ga je odobrila Komisija pod državno pomočjo št. N 265/00 [32].
The Court of Justice has repeatedly ruled that where illegally granted State aid is found to be incompatible with the common market, the natural consequence of such a finding is that the aid should be recovered from the beneficiaries [33].
Sodišče je večkrat odločilo, da če se ugotovi, da nezakonito dodeljena državna pomoč ni v skladu s skupnim trgom, je naravna posledica takega odkritja izterjava pomoči od upravičencev [33].
Through recovery of the aid, the competitive position that existed before the aid was granted is restored as far as is possible.
Z izterjavo pomoči se, kolikor je mogoče, obnovi konkurenčni položaj, ki je obstajal pred njeno dodelitvijo.
However, Article 14(1) of Regulation (EC) No 659/1999 provides that ‘the Commission shall not require the recovery of the aid if this would be contrary to a general principle of Community law’.
Vendar pa člen 14(1) Uredbe (ES) št. 659/1999 določa, da „Komisija ne bo zahtevala izterjave pomoči, če bi bilo to v nasprotju s splošnim načelom pravnega reda Skupnosti“.
The Government of Gibraltar's arguments to the effect that legitimate expectations have been created by the uncertainty of the scope of the State aid rules and the rarity or novelty of Commission action against tax measures, whether offshore in nature or not, must be rejected.
Utemeljitve gibraltarske vlade, da so negotovost obsega pravil državne pomoči in redkost ali novost, da Komisija ukrepa proti davčnim ukrepom, ki so po naravi eksteritorialni ali ne, ustvarila zakonita pričakovanja, je treba zavrniti. Samo v izjemnih okoliščinah se lahko prejemnik nezakonite pomoči izogne obvezi njenega povračila.
Only in exceptional circumstances may a recipient of unlawful aid escape the obligation to repay such aid and it is for the national courts alone to assess the circumstances of the individual case [34].
Te okoliščine ocenijo nacionalni pravosodni organi za posamezne primere [34].
Similarly, as the publication of the Notice represented neither a policy statement by the Commission, nor, as the United Kingdom implies, a tightening of the application of the State aid rules, it cannot have created legitimate expectations [35].
Podobno kot objava Obvestila ni bila politična izjava Komisije niti ni bila, kot trdi Združeno kraljestvo, poostritev uporabe pravil državne pomoči, tudi ni mogla ustvariti zakonitih pričakovanj [35].
The application of a Treaty rule to a specific situation for the first time cannot create a legitimate expectation in respect of the past.
Prva uporaba pravila Pogodbe v posebni situaciji ne more ustvariti zakonitega pričakovanja v zvezi s preteklostjo.
In any event, contrary to what the United Kingdom suggests, the differential tax treatment between resident and non-resident companies has played an important part in previous Commission State aid decisions [36].
Različna davčna obravnava med rezidenčnimi in nerezidenčnimi podjetji je v nasprotju s trditvijo Združenega kraljestva igrala pomembno vlogo v prejšnjih odločitvah Komisije v zvezi z državno pomočjo [36].
The notification of the Qualifying Companies legislation to the Primarolo group, far from creating legitimate expectations, placed the measure clearly within the scope of the Commission's commitment, mentioned in paragraph J of the Code of Conduct for Business Taxation, to examine or re-examine Member States’ existing tax arrangements, with all the consequences that State aid investigations bring.
Obvestilo o zakonodaji kvalificiranih podjetij, poslano skupini Primarolo, je daleč od tega, da bi ustvarjalo zakonita pričakovanja, postavilo ukrep izključno v obseg obveznosti Komisije, omenjenih v odstavku J Kodeksa ravnanja za obdavčenje podjetij, da bi pregledali ali ponovno pregledali obstoječe davčne dogovore držav članic, z vsemi posledicami, ki jih prinašajo preiskave državne pomoči.
As for the evolution of the common market and liberalisation of capital movements and financial services, the Government of Gibraltar has provided only general arguments insufficient to establish the existence of legitimate expectations.
V zvezi z razvojem skupnega trga in z liberalizacijo pretoka kapitala in finančnih storitev je gibraltarska vlada podala samo splošne utemeljitve, ki ne morejo dokazati obstoja zakonitih pričakovanj.
In particular, the Commission notes that no specific reasoning has been advanced as to how the evolution of the common market has created such expectations, nor has any argument been given relating to the impact of specific liberalisation measures.
Komisija še zlasti ugotavlja, da ni bilo nobenega posebnega zaključka o tem, kako je razvoj skupnega trga ustvaril takšna pričakovanja, prav tako pa ni bilo nobene utemeljitve v zvezi z vplivom posebnih ukrepov liberalizacije.
In addition, it is clear that the scope of the Qualifying Companies legislation is wider than those sectors that may have been affected by restrictions on capital movements and financial services.
Jasno je tudi, da je obseg zakonodaje kvalificiranih podjetij širši kot so sektorji, na katere bi lahko vplivale omejitve pretoka kapitala in finančne storitve.
The Government of Gibraltar draws on the Defrenne case to support its argument that the delays both before and during the investigation into the Qualifying Companies regime have created legitimate expectations.
Gibraltarska vlada navaja za podporo svojega stališča primer Defrenne, češ da so zamude pred preiskavo režima kvalificiranih podjetij in po njej ustvarile zakonita pričakovanja.
However, the factual and legal situation in the Defrenne case were quite different.
Vendar pa sta bili dejanska in pravna situacija v primeru Defrenne povsem drugačni.
In particular, through its prolonged failure to take infringement action against certain Member States, despite its own investigations into the infringements concerned and repeated warnings that it would initiate action, the Commission led Member States to consolidate their belief as to the effect of Article 119 of the Treaty (now Article 141).
Komisija je zlasti s svojim odlaganjem ukrepanja proti kršitvam nekaterih držav članic, kljub lastnim preiskavam zadevnih kršitev in večkratnim opozorilom, da bo ukrepala, pripeljala države članice do tega, da so učvrstile svoje mnenje glede učinka člena 119 Pogodbe (zdaj člena 141).
In contrast, the Commission's attention had not been repeatedly drawn to the Qualifying Companies regime and it was only on the adoption of the Code of Conduct for Business Taxation that the Commission started a systematic examination of Member States’ tax arrangements.
V nasprotju s tem pa režim kvalificiranih podjetij nikoli ni vzbujal pozornosti Komisije, tako da je le-ta začela šele ob sprejemu Kodeksa ravnanja za obdavčenje podjetij sistematično preiskovati davčne dogovore držav članic.
Similarly, the alleged delays in the preliminary investigation cannot create legitimate expectations.
Podobno domnevne zamude v predhodni preiskavi ne morejo ustvariti zakonitih pričakovanj.
The United Kingdom's failure to meet the deadlines set in requests for information contributed to any delays, if there were indeed such delays.
Ker se Združeno kraljestvo ni držalo rokov, določenih v zahtevah po podatkih, je to prispevalo k zamudam, če so te dejansko obstajale.
The preliminary investigation must also be put into the wider context of the Commission's follow-up to the adoption of the Code of Conduct for Business Taxation in which it sought information from Member States on around 50 tax measures.
Predhodno preiskavo je prav tako treba upoštevati v širšem smislu nadaljnjih ukrepov Komisije pri sprejemu Kodeksa ravnanja za obdavčitev podjetij, v katerem je iskala podatke pri državah članicah v zvezi s približno 50 davčnimi ukrepi.
The Qualifying Companies regime was but one of these measures.
Režim kvalificiranih podjetij je bil le eden od teh ukrepov.
The Commission was not inactive during the preliminary investigation, but had to proceed on Qualifying Companies in parallel with its preliminary investigation into the other measures.
Komisija ni bila nedejavna med predhodno preiskavo, ampak je morala vzporedno s preučevanjem drugih ukrepov preiskovati tudi kvalificirana podjetja.
Part of the time was spent on the investigation into the Exempt Companies legislation, on which, according to the Government of Gibraltar, the Qualifying Company regime was modelled nearly ‘word for word’.
Del časa so namenili preiskavi zakonodaje izvzetih podjetij, na osnovi katere je bil po besedah gibraltarske vlade skorajda „dobesedno“ oblikovan režim kvalificiranih podjetij.
In this case, the Government of Gibraltar has itself referred to submissions it has made on Exempt Companies (for example its paper submitted by the United Kingdom in the letter of 12 September 2000), saying that the observations on Exempt Companies apply, mutatis mutandis, to Qualifying Companies.
V tem primeru se je gibraltarska vlada sama sklicevala na svoje trditve o izvzetih podjetjih (npr. zapis, ki ga je oddalo Združeno kraljestvo v pismu z dne 12. septembra 2000), ki pravijo, da veljajo pripombe o izvzetih podjetjih smiselno (mutatis mutandis) za kvalificirana podjetja.