natgillin/translations-raw huggingface dataset:
This activity does not generate any turnover-increasing added value among the shipowner's existing customers and cannot give rise to specific remuneration from new clients supplying additional cargo.
Kajti dejansko ta dejavnost ne prinaša dodane vrednosti, ki ustvarja promet pri obstoječih strankah ladjarja, in ne more biti povod za specifično plačilo s strani novih strank, ki izvedejo dopolnilno nakladanje.
It is a normal activity of a shipowner seeking to use his assets to make a profit.
Gre za normalno dejavnost ladjarja, ki skrbi za donosnost svojih sredstev.
For the above reasons, the Commission considers that the inclusion in the flat-rate taxation scheme of ship brokerage activities on the shipowner's own behalf is compatible with the common market.
Zaradi zgoraj navedenih razlogov Komisija meni, da je vključitev dejavnosti ladijskega posredništva za lasten račun v sistem pavšalnega obdavčenja skladna s skupnim trgom.
Disposal of operating assets
Odtujitev obratnih sredstev
Disposal of operating assets such as operating equipment used for the company’s own purposes in loading and unloading ships operated may be regarded as an activity directly linked with maritime transport for the same reason that capital gains on ships are normally covered by a flat-rate taxation scheme, if they are re-invested pro rata temporis under the flat-rate taxation scheme.
Odtujitev obratnih sredstev, kot je oprema za obratovanje, ki se uporablja za lasten račun pri nakladanju in razkladanju ladij, se lahko šteje za dejavnost, ki je neposredno povezana s pomorskim prometom, v istem svojstvu kot povečane vrednosti ladij, ki so normalno vključene v področje sistema pavšalnega obdavčenja, v kolikor so po načelu časovnega sorazmerja ponovno investirane v sistemu pavšalnega obdavčenja.
However, this does not apply in respect of capital gains on office buildings which because of their very nature are not intended to be used for maritime transport.
Nasprotno pa ne velja enako pri povečani vrednosti za pisarniško pohištvo, ki po naravi ni namenjeno pomorskemu prometu.
The fact is that such assets can be used by any other type of company.
Te vrste sredstev dejansko lahko uporabljajo na tak način vsi drugi tipi podjetij.
If the disposal does not concern property which by virtue of its nature is intended to be used in maritime transport activities, capital gains from such sale cannot be included in the flat-rate taxation scheme.
Če se odtujitev ne nanaša na imetje, ki je po svoji naravi namenjeno za dejavnosti pomorskega prometa, povečane vrednosti te prodaje ne morejo biti vključene v sistem pavšalnega obdavčenja.
The inclusion of capital gains which solely relate to property which by its nature is intended for use in maritime transport activities is therefore compatible with the common market.
Vključitev povečanih vrednosti, ki se nanašajo le na blago, ki je po naravi namenjeno za dejavnosti pomorskega prometa, je torej skladno s skupnim trgom.
Conclusions on the eligibility of the various activities examined
Zaključki o izpolnjevanju pogojev različnih proučevanih dejavnosti
In conclusion, the Commission considers the inclusion in the flat-rate taxation scheme of the following activities as incompatible with the common market:
V zaključku Komisija ugotavlja neskladje s skupnim trgom pri pokrivanju sistema pavšalnega obdavčenja naslednjih dejavnosti:
ancillary and temporary activities,
vzporedne in začasne dejavnosti,
the sale of products not intended for consumption on board such as luxury articles and the provision of services not directly linked with maritime transport such as gambling, gaming tables and casinos and excursions for passengers,
prodaja proizvodov, ki niso namenjeni porabi na ladji, kot so luksuzni izdelki in storitve, ki niso v neposredni povezavi s pomorskim prometom, kot so stave, namizne igre in igralnice, ter izleti za potnike,
income from investment that does not correspond to revenue from the company’s ordinary cash resources,
prihodki od investiranja, v kolikor ne gre za povračila tekočih sredstev podjetja,
advertising and marketing that does not relate to the sale of advertising space on board eligible ships,
oglaševanje in trženje, v kolikor ne gre za prodajo oglaševalskega prostora na ladjah, ki izpolnjujejo pogoje,
ship brokerage activities on behalf of ships of third parties,
dejavnost ladijskega posredništva za račun ladij tretjih,
disposal of operating assets if by virtue of their nature they are not intended for maritime transport.
odtujitev obratnih sredstev, razen če po svoji naravi niso namenjena za pomorski promet.
However, the Commission considers inclusion in the flat-rate taxation scheme of the following activities as compatible with the common market:
Nasprotno pa Komisija ocenjuje, da je pokrivanje sistema pavšalnega obdavčenja spodaj naštetih dejavnosti skladno s skupnim trgom:
income from short-term investment of operating capital if it corresponds to revenue from the company’s ordinary cash resources,
prihodki kratkoročnega investiranja obratnega kapitala, v kolikor gre za povračila iz tekočih sredstev podjetja,
advertising and marketing relating to the sale of advertising space on board eligible ships,
oglaševanje in trženje, v kolikor gre za prodajo oglaševalskega prostora na ladji, ki ustreza pogojem,
ship brokerage activities for one’s own ships,
dejavnost ladijskega posredništva za račun lastnih ladij,
disposal of operating assets if they are by their nature intended for maritime transport.
odtujitev obratnih sredstev, ki so po svoji naravi namenjena pomorskemu prometu.
Deduction of losses of other divisions from the flat-rate tax
Odbitek izgub iz ostalih oddelkov od pavšalnega davka
The Commission recalls that in its earlier decisions it called for the introduction of measures to prevent abuse (also referred to as ring-fencing measures) so as to prevent ineligible activities from benefiting from measures initially intended for maritime transport.
Komisija opozarja, da je v svojih predhodnih odločbah vztrajala pri uvedbi ukrepov, ki bi preprečevali zlorabe (imenovanih tudi „ring-fencing“ ukrepi), ki preprečujejo, da bi se dejavnosti, ki ne zadovoljujejo pogoje, lahko okoristile z ukrepi, ki so od začetka namenjeni pomorskemu prometu.
Such limiting measures are of essential importance to ensure that protective mechanisms of the Community’s maritime transport sector do not lose their credibility and thereby their justification in light of Community law when they are extended to activities not subject to the international competitive pressures which the maritime transport sector is subject to.
Taki omejevalni ukrepi so bistvenega pomena pri preprečevanju, da bi zaščitni mehanizmi industrije Skupnosti na področju pomorskega prometa ne izgubili svoje verodostojnosti, in potemtakem njihove upravičenosti v pogledu zakonodaje Skupnosti, v kolikor so razširjeni na dejavnosti, ki niso izpostavljene pritiskom mednarodne konkurence, ki jih prenaša sektor pomorskega prometa.
The Commission therefore considers it crucial to maintain a strict separation of accounts between eligible and ineligible activities for the determination of the taxation applicable to each.
Zaradi tega Komisija meni, da je ohranjanje dobre knjigovodske nepropustnosti med izbranimi in neizbranimi dejavnostmi pri določanju njihove obdavčitve odločilnega pomena.
The Commission has ascertained that this principle is applied in the other flat-rate taxation schemes it has approved.
To načelo je bilo preverjeno že v ostalih sistemih pavšalnega obdavčenja, ki jih je odobrila Komisija.
The Belgian authorities have not been able to show that to calculate profits it was necessary to remove the barriers between the maritime divisions, both with regard to the maritime sector and the other sectors concerned.
Belgijski organi niso uspeli dokazati, da je odstranjevanje ograd med pomorskimi oddelki za izračun davčne olajšave nujno potrebno, tako za pomorski sektor, kot za ostale obravnavane sektorje.
In fact, the Commission fails to understand the argument adduced by the Union Royale des Armateurs Belges that companies which have not made the separation would be penalised [38].
Sicer pa Komisija ne razume argumenta, ki ga je navedla Kraljeva zveza belgijskih ladjarjev, po katerem bodo podjetja, ki niso uvedla delitve, kaznovana [38].
In their letter of 5 September 2002, the Belgian authorities gave a commitment that a company simultaneously engaged in eligible and ineligible activities would keep separate accounts.
Kajti belgijski organi so se v svojem pismu z dne 5. septembra 2002 zavzeli za to, da bi družba, ki istočasno izvaja izbrane in neizbrane dejavnosti, vodila ločene račune.
The Commission regards this commitment as a guarantee of compliance with the principle of strict separation in the accounts between eligible and ineligible activities.
Taka ureditev za Komisijo predstavlja jamstvo, da se bo upoštevalo načelo knjigovodske nepropustnosti med izbranimi in neizbranimi dejavnostmi.
Consequently, the situation described by the Union Royale could not arise.
Do primera, ki ga je navedlo Združeno kraljestvo, tako ne more priti.
The Commission deems it necessary to maintain a strict separation between the accounts for eligible and ineligible activities and therefore considers the provisions of Article 120(2) of the programme act, under which any losses suffered by other divisions that are normally taxed may be deducted from tax determined on a flat-rate basis as incompatible with the common market.
Ker ocenjuje, da je potrebno voditi strogo ločeno knjigovodstvo med izbranimi in neizbranimi dejavnostmi, Komisija meni, da so določila, ki so predvidena v členu 120(2) zakona o dolgoročnem programu, ki omogočajo, da se od pavšalno določenega davka odbijejo morebitne izgube iz ostalih, normalno obdavčenih oddelkov, neskladna s skupnim trgom.
Deductions for ships more than 10 years old
Znižanje za ladje, stare manj kot 10 let
The Commission notes that the Belgian authorities intend to favour newer ships in order to foster the development of a safer and more environmentally friendly fleet.
Komisija ugotavlja, da so belgijski organi s ciljem pospeševanja bolj zanesljive in bolj okolju prijazne flote pripravljeni dati prednost mlajšim ladjam.
Nevertheless, it notes that none of the tonnage-based flat-rate taxation schemes implemented by other Member States and approved by the Commission comprise specific rates varying according to the ship’s age.
Kljub temu ugotavlja, da nobeden od sistemom pavšalnega obdavčenja na osnovi tonaže, ki so jih uvedle ostale države članice in jih je Komisija odobrila, ne vsebuje specifičnih stopenj, ki bi se spreminjale v odnosu na starost zadevne ladje.
Moreover, the Commission notes that while the nominal rates fixed by Belgium make the level of taxation comparable with schemes of other Member States which the Commission has previously approved, this is no longer the case if 25 % or 50 % reductions are applied to the newest ships.
Komisija nadalje ugotavlja, da sicer predvidene nominalne stopnje, ki jih je predvidela Belgija, omogočajo primerjavo ravni obdavčenosti z ostalimi sistemi, ki jih je Komisija odobrila v preteklosti v ostalih državah članicah, kar pa ne velja več v primeru uporabe znižanj za 25 % ali 50 % za novejše ladje.
If these reductions were implemented, this would make the tax level in Belgium very attractive in comparison with schemes already in force in other Member States.
V kolikor bi bila uvedena ta znižanja, bi raven obdavčenja v Belgiji postal zelo privlačen v primerjavi z sistemi, ki so že uvedeni v ostalih državah članicah.
In its previous decisions, the Commission has striven for convergence of flat-rate taxation schemes towards common features and towards very similar tax levels, as shown in the above Table 1.
V svojih predhodnih odločbah si je Komisija prizadevala, da je sisteme pavšalnega obdavčenja usmerjala kolikor je bilo mogoče bliže k skupnim karakteristikam in nivoju obdavčenja, kot to prikazuje tabela 1.
The fact that the Community guidelines do not indicate whether positive discrimination benefiting the newest ships can or cannot be taken into consideration does not remove the Commission's scope for discretion in determining which measures may lead to distortion to an extent contrary to the common interest.
Dejstvo, da smernice Skupnosti ne navajajo, ali je pozitivna diskriminacija v korist najnovejših ladij predvidena ali ne, Komisiji ne krati njenega področja presoje pri opredelitvi, kateri so ukrepi, ki lahko ustvarijo neskladje pri ukrepu, ki je skupnemu interesu škodljiv.
In the Commission's opinion, the introduction of reductions for ships between zero and 10 years old may disrupt the current balance among Member States with a flat-rate taxation scheme.
Uvedba znižanj za ladje v starosti med 0 in 10 let po mnenju Komisije lahko poruši ravnotežje, ki je bilo do sedaj doseženo med državami članicami, ki so uvedle sistem pavšalne obdavčitve.
Consequently, the Commission considers that it is in the common interest not to authorise particular flat-rate taxation schemes which deviate too much from the characteristics of schemes previously approved and benefit new ships in particular.
Komisija zato meni, da je v skupnem interesu, da ne dovoli, da se določeni sistemi pavšalne obdavčitve preveč oddaljijo od karakteristik predhodno odobrenih sistemov, in zlasti, da ne daje prednosti novim ladjam.
Moreover, the Commission considers that there is no need to make provision for additional advantages for the newest ships in order to contribute to the objectives of the Community guidelines.
V ostalem Komisija meni, da ni potrebno predvideti dodatnih gospodarskih koristi za najnovejše ladje, ki bi prispevali k uspehu ciljev, ki jih določajo smernice Skupnosti.
In view of the above, the Commission considers that the reductions provided for in Article 119(2) of the programme act are not compatible with the common market.
Upoštevajoč slednje, Komisija meni, da znižanja, ki jih predvideva člen 119(2) zakona o dolgoročnem programu, niso v skladu s skupnim trgom.
Analysis of measures not covered by the flat-rate taxation scheme for maritime transport
Analiza ukrepov, ki ne izhajajo iz sistema pavšalnega obdavčenja za pomorski promet
Scheme for accelerated depreciation of ships not intended for maritime transport
Sistem pospešene amortizacije za ladje, ki niso namenjene za pomorski promet
The Commission recalls, first of all, that the measure is in fact aid within the meaning of Article 87(1) of the Treaty as it derogates from Articles 61 to 64 of the Belgian Income Tax Code 1992 governing accelerated depreciation and because it lays down depreciation rules that are even more generous than those provided for in the said Articles.
Komisija na začetku opozarja na to, da ukrep predstavlja pomoč v smislu člena 87(1) Pogodbe, ker krši člene 61 do 64 belgijskega zakonika o davku na dohodek 1992, ki urejajo pospešene amortizacije, ter ponuja bolj ugodna pravila amortizacije, kot jih predvidevajo navedeni členi.
The Commission notes that the Community guidelines do not prohibit accelerated depreciation for maritime transport.
Komisija ugotavlja, da smernice Skupnosti ne prepovedujejo pospešene amortizacije v pomorskem prometu.
However, the scheme in question is ‘existing aid’ within the meaning of Article 1(b) of Regulation (EC) No 659/1999.
Po drugi strani pa meni, da obravnavani sistem predstavlja obstoječ ukrep v smislu člena 1(b) Uredbe (ES) št. 659/1999.
Outside maritime transport the various Community rules applicable to the various sectors to which this reduction of registration tax may apply, such as fisheries [39] and inland shipping [40], do not permit the grant of such aid.
Kljub temu pa Komisija ugotavlja, da različna veljavna pravila Skupnosti v različnih sektorjih izven pomorskega prometa, ki bi jih znižanje registracijske takse lahko zadevalo, kot je ribolov [39] ali rečni promet [40], ne dovoljujejo podelitve take pomoči.
The Commission considers that the Decision of 19 March 2003 initiating the formal investigation procedure also serves as an invitation to Belgium to submit its comments under Article 17(2) of Regulation (EC) No 659/1999.
Komisija meni, da odločba z dne 19. marca 2003, ki odpira uradni postopek preiskave, prav tako služi kot povabilo Belgiji, naj predloži svoja stališča v smislu člena 17(2) Uredbe (ES št. 659/1999.
Taking account of the unjustified advantage which this scheme gives ships not engaged in eligible activities, the Commission deems it necessary to make proposals for appropriate measures in this case, in accordance with Article 18 of Regulation (EC) No 659/1999.
Upoštevajoč neopravičljive gospodarske koristi, ki jih ta sistem nudi ladjam, ki ne opravljajo izbranih dejavnosti, Komisija ocenjuje, da je potrebno Belgiji predlagati primerne ukrepe za ta obravnavani primer v smislu člena 18 Uredbe (ES) št. 659/1999.
By the present decision, the Commission therefore proposes that Belgium take the following appropriate measures: before 30 June 2005, Belgium should abolish the special option scheme applicable to depreciations, as provided for by Article 121 of the programme act, in respect of all ships not engaged in eligible activities.
Komisija tako s to odločbo Belgiji predlaga naslednje primerne ukrepe: Belgija pred 30. junijem 2005 ukine podelitev specialnega izbirnega sistema, veljavnega za amortizacije, kot je predvideno v členu 121 zakona o dolgoročnem programu, za vse ladje, ki ne izvajajo izbranih dejavnosti.
Before 31 December 2004, Belgium should inform the Commission of its decision to abide by the said appropriate measures.
Belgija bo pred 31. decembrom 2004 Komisijo obvestila o svoji odločitvi, da se bo ravnala po omenjenih primernih ukrepih.
Reduction of registration duty on mortgages on ships not intended for maritime transport
Znižanje plačila registracijskih taks za hipoteke na ladje, ki niso namenjene pomorskemu prometu
As in the case of the measure just examined, the Commission notes that outside maritime transport the various Community rules applicable to the various sectors to which this reduction registration tax may apply, such as fisheries [41] and inland shipping, do not permit the grant of such aid.
Tako kot v primeru ukrepa, ki je bil v preiskavi, Komisija ugotavlja, da različna pravila Skupnosti, ki so v veljavi v različnih sektorjih izven pomorskega prometa, ki bi jih lahko zadevalo znižanje registracijske takse, kot na primer ribolov [41] ali rečni promet, ne dovoljujejo podelitve takih pomoči.
While such investment aid may be accepted in the framework of the Community guidelines, as the Commission noted in its decision of 19 March 2003, this does not apply in respect of ships which by their nature are not intended to be used in maritime transport (tugs, dredgers, vessels for inland shipping, etc.).
Če se take pomoči za investiranje lahko sprejemajo v okviru smernic Skupnosti, kot je Komisija ugotovila v svoji odločbi z dne 19. marca 2003, se to ne nanaša na ladje, ki po svoji naravi niso namenjene za pomorski promet (vlačilci, plavajoči bagri, čolni za notranjo navigacijo, itd.).
Accordingly, the Commission considers that the reduction of or the exemption from the payment of registration duty on mortgages on ships not intended for maritime transport is State aid incompatible with the common market.
Komisija zato meni, da znižanje ali oprostitev plačila registracijskih taks za hipoteke na ladje, ki niso namenjene za pomorski promet, predstavlja državno pomoč, ki ni skladna s skupnim trgom.
Flat-rate taxation scheme for persons managing ships on behalf of third parties
Sistem pavšalnega obdavčenja v korist upravljavcev ladij v imenu tretjih oseb
The Commission notes that no interested party apart from the Union Royale des Armateurs Belges has submitted comments on the scheme for ship managers, even though it was covered by the formal investigation procedure initiated on 19 March 2003.
Komisija ugotavlja, da nobena od zainteresiranih strank, z izjemo Kraljeve zveze belgijskih ladjarjev, ni komentirala sistema v korist upravljavcev ladij, ki pa je bil kljub temu predmet uradnega postopka preiskave, uvedenega 19. marca 2003.
The Commission wonders whether persons managing ships on behalf of third parties engage in a maritime transport activity.
Komisija si postavlja vprašanje, ali upravljavci v imenu tretjih oseb izvajajo dejavnost pomorskega prometa.
In Belgium, ship management on behalf of third parties consists of providing a crew for a ship and, where appropriate, fitting the ship out with the equipment necessary for the planned maritime transport activities.
Upravljanje ladij v imenu tretjih oseb, ki se v nekaterih državah imenuje tudi „ship-management“, je v Belgiji preskrba posadke za ladjo, ter po potrebi oskrba ladje s potrebno opremo za dejavnosti, predvidene v pomorskem prometu.
The person managing a ship on behalf of third parties provides a service to the shipping company or the shipowner: he does not conclude any transport contract with a shipper.
Upravljavec v imenu tretjih oseb ponudi storitev ladjarju ali lastniku ladje: ne sklene nobene prometne pogodbe s podjetjem za nakladanje.
His activity can therefore not be treated as a transport service.
Njegova dejavnost torej ne more biti obravnavana na isti način kot prometna storitev.
The new Community guidelines published on 17 January 2004 on aid to maritime transport provide that ship management companies may receive aid for the ships for which they are responsible for crew management and overall technical management [42].
Nove smernice Skupnosti o pomočeh za pomorski promet, objavljene 17. januarja 2004, predvidevajo, da bodo družbe za upravljanje ladij odslej koristile ugodnosti pomoči za ladje, katerim bodo zagotovile vodstvo posadke in celokupno tehnično vodstvo [42].
Such companies may be eligible only if they assume full responsibility for the operation of the ship and all the duties and responsibilities imposed by the ISM code [43].
Take družbe ne morejo izpolnjevati pogojev, razen če ne prevzamejo polne odgovornosti pri obratovanju ladje in vseh dolžnosti in odgovornosti, ki jih nalaga zakonik ISM [43].
The Commission can therefore authorise only aid for ship managers meeting the conditions laid down by the new Community guidelines.
Komisija zato lahko odobrava le pomoči upravljavcem ladij, ki izpolnjujejo pogoje, ki jih postavljajo nove smernice Skupnosti.
With regard to the level of taxation for persons managing ships on behalf of third parties, the Commission notes, on the basis of figures supplied by the Belgian authorities, that at equal fleet tonnage a manager has a much lower turnover than a shipowner if only because of the capitals costs incurred by the shipowner which the manager does not have to bear.
Kar zadeva raven obdavčitve upravljavcev ladij v imenu tretjih oseb, Komisija na osnovi nekaterih številk, ki so jih predložili belgijski organi, ugotavlja, da ima upravljavec pri enaki floti precej manjši promet po tonaži kot ladjar, prav zaradi stroškov kapitala, ki jih ima ladjar, upravljavec pa ne.
According to the example provided by the Belgian authorities, there is a 1:100 ratio between a ship manager's and a shipowner's turnover for a ship of the Very Large Crude Carrier (VLCC) type.
Kot kaže primer, ki so da predložili belgijski organi, obstaja pri ladji tipa Very Large Crude Carrier (VLCC) med prometom upravljavca in prometom ladjarja razmerje od ena do sto.
This example also shows that if the manager were subject to the flat-rate taxation scheme at the same rates as those applicable to the shipowner, his flat-rate tax would be significantly higher than that which he would have had to pay under the normal corporation tax scheme.
Ta isti primer dokazuje, da bi bil upravljavec v sistemu pavšalnega obdavčenja z enako stopnjo kot velja za ladjarja podvržen precej višjemu pavšalnemu davku, kot ga bi plačeval pod normalnim sistemom davka na prihodek pravnih oseb.