natgillin/translations-raw huggingface dataset:
Under Article 124 of the programme act, persons managing ships on behalf of third parties are also covered by a flat-rate taxation scheme but with a scale of rates ten times more advantageous than that provided for in the scheme applicable to shipping companies because the same rates apply in this case to the ships being managed not per 100 NT tranche but per 1000 NT tranche:
Po členu 124 zakona o dolgoročnem programu upravljavci ladij v imenu tretjih oseb prav tako koristijo ugodnosti sistema pavšalnega obdavčenja, vendar po lestvici, ki je desetkrat bolj ugodna od lestvice, ki jo predvideva sistem, ki velja za pomorske družbe, saj se uporabljajo enake stopnje za ladje v upravljanju, ne po skupini 100 NT, ampak po skupini 1000 NT:
(EUR per 1000 NT)
(v EUR na 1000 NT)
Up to 1000 net tonnes
do 1000 neto ton
Between 1001 and 10000 net tonnes
med 1001 in 10000 neto tonami
Between 10001 and 20000 net tonnes
med 10001 in 20000 neto tonami
Between 20001 and 40000 net tonnes
med 20001 in 40000 neto tonami
However, coverage by the scheme is subject to the condition that at least 75 % of the ships managed are registered under the Belgian flag.
Dobiček iz tega sistema pa je vendarle pogojen s tem, da je najmanj 75 % ladij v upravljanju registriranih pod belgijsko zastavo.
Those managing ships on behalf of third parties are in general service companies which prepare the ships, fit them out as required and provide crews on behalf of the shipowner.
Upravljavci ladij v imenu tretjih oseb so v glavnem storitvene družbe, ki v imenu ladjarja ladje pripravljajo, jih opremljajo s potrebno opremo, ter zagotovijo posadko.
Article 115(4) of the programme act defines the person managing a ship on behalf of third parties as the ‘taxpayer [who] ensures the technical management and/or equipment of a ship on behalf of third parties’.
Člen 115(4) zakona o dolgoročnem programu, opredeljuje upravljavca ladje v imenu tretjih oseb kot „davčni zavezanec, [ki] prevzema tehnično upravljanje in/ali opremljanje ladje v imenu tretjih oseb“.
These managers acting on behalf of third parties are not transport undertakings as such.
Ti upravljavci v imenu tretjih oseb niso prevozniška podjetja kot taka.
The Belgian authorities confirmed in their letter of 5 December 2002 that management of ships on behalf of third parties constitutes provision of services for the benefit of shipowners and that persons managing ships on behalf of third parties do not sell transport services either for goods or for passengers.
Belgijski organi so v pismu z dne 5. decembra 2002 dejansko potrdili, da upravljanje ladij v imenu tretjih oseb predstavlja storitveno dejavnost v korist ladjarjev ter da upravljavci za račun tretjih ne prodajajo prevozniških storitev za blago ali potnike.
Other aid for maritime transport
Ostala pomoč v korist pomorskega prometa
Maritime transport in Belgium also benefits from three other aid schemes:
Pomorski promet v Belgiji je prejemnik še naslednjih sistemov pomoči:
the scheme for exemption from the payment of employers' social security contributions and partial exemption from the payment of employed persons' contributions (approved by the Commission by decisions of 24 February 1998 [15] and 23 June 1999 [16]);
sistem oprostitve plačila prispevkov za socialno varnost za delodajalca ter določitev gornje meje plačila prispevkov za zaposlene (ki ga je Komisija odobrila z odločbama z dne 24. februarja 1998 [15] in 23. junija 1999 [16]),
the scheme for exemption from the advance payment on earnings (approved by the Commission by decision of 27 June 2000 [17]).
sistem oprostitve vnaprejšnjega plačila na poslovni dohodek (ki ga je Komisija odobrila z odločbo z dne 27. junij 2000 [17]).
Reasons for initiating the procedure
Opis razlogov za začetek postopka
In its decision of 19 March 2003, the Commission approved the aid measures provided for in the programme act with the exception of seven specific points of the latter, in respect of which the Commission voiced doubts as to their compatibility with the common market.
Komisija je s svojo odločbo z dne 19. marca 2003 odobrila ukrepe pomoči, ki jih predvideva zakon o dolgoročnem programu z izjemo sedmih posebnih točk zakona, v zvezi s katerimi je izrazila dvom glede njihove skladnosti s skupnim trgom.
Four of these seven points concern the flat-rate taxation scheme and three concern the other aid measures provided for by the programme act.
Štiri od teh sedmih točk zadevajo sistem pavšalne obdavčitve, tri pa zadevajo ostala določila pomoči, predvidene z omenjenim zakonom o dolgoročnem programu.
Flat-rate taxation scheme for shipowners
Sistem pavšalnega obdavčenja v korist ladjarjev
Rates for ships over 40000 tonnes
Stopnje za ladje z več kot 40000 tonami
While the Community guidelines allow such a rate in principle, the Commission has considered whether introducing a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes could lead to a distortion of intra-Community competition as none of the flat-rate taxation schemes previously approved by the Commission make provision for such advantageous rates for ships exceeding this tonnage.
Tudi če smernice Skupnosti v principu omogočajo tako stopnjo, je Komisija preučila ali uvedba stopnje 0,05 eura po skupini 100 ton tja do 40000 ton lahko privede do neskladja konkurence znotraj skupnosti, glede na to, da noben sistem pavšalnega obdavčenja, ki ga je Komisija pred tem odobrila, ni vseboval tako ugodnih stopenj za ladje, ki presegajo to tonažo.
The following table shows, for the flat-rate taxation schemes already approved by the Commission, the rates for the determination of the tax base which is itself subject to the corporation tax rate.
Naslednja tabela prikazuje dejanske stopnje sistemov pavšalne obdavčitve za določitev davčne osnove, ki je tudi sama podvržena stopnjam davka na dohodek pravnih oseb, ki jih je Komisija že odobrila.
Table 1:
Tabela 1
Rates for determining the tax base in flat-rate taxation schemes of particular Member States
Stopnje za določitev davčne osnove v sistemih pavšalne obdavčitve v nekaterih državah članicah
Rates in euros per tranche of 100 tonnes and per day
Stopnja v eurih po skupini 100 ton v enem dnevu
Accordingly, by letter of 30 October 2002 the Commission asked Belgium to provide all the information and arguments that may justify the EUR 0,05 rate for ships over 40000 tonnes, bearing in mind that the rates which the Commission had previously accepted for recent flat-rate taxation schemes in other Member States range from EUR 0,20 to EUR 0,25 for the highest tonnages.
Tako je Komisija s pismom z dne 30. oktobra 2002 pozvala Belgijo, naj predloži vse podatke in dokazila, ki bodo lahko upravičili stopnjo 0,05 eura za ladje z več kot 40000 tonami, glede na dejstvo, da se stopnje, ki jih je predhodno sprejela Komisija za novejše sisteme pavšalne obdavčitve v ostalih državah članicah, spreminjajo od 0,20 do 0,25 eura za največje tonaže.
In their letter of 5 December 2002, the Belgian authorities provided the following information to justify the introduction of a specific rate for ships over 40000 tonnes.
Belgijski organi so v pismu z dne 5. decembra 2002 predložili naslednje podatke, da bi upravičili uvedbo specifične stopnje nad 40000 tonami.
According to the figures provided by the Belgian authorities, the total number of ships over 40000 net tonnes worldwide was 1257 in November 2002, of a total world fleet of 28155.
Glede na številke, ki so jih posredovali, bo skupno število ladij z več kot 40000 neto tonami na svetu v novembru 2002 do1257 enot od 28155 enot svetovne flote.
Even though this type of ship represents only 4,5 % of the world fleet in terms of number of vessels, it accounts for 34,17 % in terms of carrying capacity [18].
Tudi če ta tip ladij ne predstavlja več kot 4,5 % svetovne flote v številu enot, pa zato predstavlja 34,17 % teže svetovne flote [18].
Only 143 of these ships, i.e. 0,5 % of the world’s fleet in number of vessels and 3,5 % in capacity, are registered in a Member State, as shown in the following table supplied by the Belgian authorities.
Samo 143 od teh ladij ali 0,5 % svetovne flote glede na število ladij in 3,5 % glede na zmogljivost, je registriranih v eni od držav članic, kakor prikazuje naslednja tabela, ki so jo predložili belgijski organi.
Table 2:
Tabela 2
Number of ships over 40000 tonnes in the Member States
Število ladij z več kot 40000 tonami v državah članicah
Source: Belgian authorities.
Vir: Belgijski organi
Number of ships
Število ladij
of a Greek fleet of 3261 ships, of which 2476 (75 %) fly a foreign flag according to UNCTAD
od grške flote, ki šteje 3261 ladij, od katerih jih 2476 (75 %), po podatkih Konference ZN o trgovini in razvoju, pluje pod tujo zastavo
(36 ships > 60000 NT of which 17 > 100000 NT)
(36 ladij > 60000NT od katerih 17 > 100000 NT
6 oil tankers < 48933 NT + 1 oil tanker of 60120 NT
6 tankerjev < 48933 NT + 1 tanker 60120 NT
2 oil tankers of 45740 NT + 4 bulk carriers or ore carriers < 47584 NT + 1 bulk carrier 56579 NT
2 tankerja po 45740 NT + 4 ladje za razsuti tovor ali rudo < 47584 NT + 1 ladja za razsuti tovor 56579 NT
4 container ships < 48880 NT + 1 oil tanker of 41316 NT + 1 oil tanker of 105889 NT
4 kontejnerske ladje < 48880 NT + 1 tanker 41316 NT + 1 tanker 105889 NT
1 bulk carrier of 56709 NT + 2 oil tankers <100000 NT + 1 oil tanker of 108708 NT
1 ladja za razsuti tovor 56709 NT + 2 tankerja < 100000 NT + 1 tanker 108708 NT
4 container ships < 42233 NT
4 kontejnerske ladje < 42233 NT
2 container ships 46660 NT + 2 container ships of 48880 NT
2 kontejnerski ladji po 46660 NT + 2 kontejnerski ladji po 48880 NT
3 oil tankers between 84545 NT and 95323 NT
3 tankerje med 84545 NT in 95323 NT
1 bulk carrier of 49344 NT
1 ladja za razsuti tovor 49344 NT
According to the Belgian authorities, the above figures bear out the view that the other flat-rate taxation schemes, although they have a digressive rate based on ships' tonnage, do not sufficiently take account of large ships.
Belgijski organi so mnenja, da te številke kažejo, da ostali sistemi pavšalnega obdavčenja ne upoštevajo v zadostni meri velikih ladij, čeprav imajo, po potrebi, degresivno stopnjo glede na tonažo ladij.
Tankers (53 % of ships over 40000 tonnes) and bulk carriers (41.7 % of ships over 40000 tonnes), in particular, occupy an important position in the fleet of Belgian shipowners.
Zlasti tankerji (53 % ladij z več kot 40000 tonami) in ladje za prevoz razsutega tovora (41,7 % ladij z več kot 40000 tonami) zasedajo pomembno mesto v floti belgijskih ladjarjev.
In support of these data, the Belgian authorities claim that the largest ships of Belgian owners will continue to fly flags of convenience if no attractive rate were introduced for ships over 40000 tonnes.
V podporo tem podatkom belgijski organi zatrjujejo, da bi brez uvedbe privlačne stopnje nad 40000 tonami, največje ladje v belgijski lasti ostale pod ugodnejšo zastavo.
In its decision of 19 March 2003, however, the Commission expressed its concern that the introduction of such a low rate would encourage some non-Belgian shipowners to transfer their ships from a Community register to the Belgian register.
Komisija je v svoji odločbi z dne 19. marca 2003 kljub temu izrazila bojazen, da uvedba tako nizke stopnje določenih ne-belgijskih ladjarjev ne spodbuja k prepisu ladij iz nekega drugega registra Skupnosti v belgijski register.
Consequently, the Commission considers that this rate may thus lead to a distortion of competition within the Community.
Komisija je pravzaprav mnenja, da obravnavana stopnja na tak način lahko v Skupnosti ustvari neskladje konkurence.
This is why the Commission has initiated the investigation procedure in respect of the introduction of the EUR 0,05 rate per tranche of 100 net tonnes applicable to ships over 40000 tonnes.
Komisija je zato sprožila postopek preiskave proti uvedbi stopnje 0,05 eura po skupini 100 neto ton, ki se uporablja nad 40000 tonami.
Ancillary activities without a direct link with transport
Spremljajoče dejavnosti brez neposredne povezave z dejavnostjo prevoza
The Commission has so far refused to accept that tonnage-based flat-rate taxation schemes could also cover activities not directly connected with maritime transport.
Do sedaj je Komisija zavračala, da bi sistemi pavšalnega obdavčenja na osnovi tonaže lahko pokrivali dejavnosti, ki niso v neposredni povezavi s pomorskim prometom.
In their letter of 5 December 2002, the Belgian authorities provided a list of eligible activities, for some of which the Commission has had strong doubts as to whether they have a direct link with transport, namely:
Vendar pa so belgijski organi v pismu z dne 5. decembra 2002 navedli spisek izbranih dejavnosti, med katerimi so nekatere pri Komisiji zbujale precejšen dvom v zvezi z njihovo neposredno povezavo s prometno dejavnostjo, na primer:
ancillary and temporary activities carried out by the company in order to make full use of the personnel and assets assigned to the company’s principal activity, to the extent that these activities are minimal compared with that principal activity,
spremljajoče in začasne dejavnosti, ki jih družba izvaja, da bi v polni meri izrabila osebje in sredstva, določene za glavno dejavnost družbe do take mere, da so te dejavnosti v primerjavi z glavno dejavnostjo minimalne,
sale of products not intended for consumption on board such as luxury goods and 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 za porabo na ladji, kot so luksuzni izdelki ter storitve brez neposredne povezave s pomorskim prometom, kot so stave, namizne igre in igralnice, ter izleti za potnike,
advertising and marketing,
oglaševanje in trženje,
revenue from short-term investment of operating capital, excluding, however, revenue from financial fixed assets,
prihodki od kratkoročnega investiranja obratnega kapitala; vendar pa so prihodki fiksnih finančnih sredstev izključeni;
ship brokerage activities for its own ships,
dejavnost ladijskega posredništva za račun svojih lastnih ladij,
disposal of operating assets such as immovable property which serves management purposes and operating resources used to load and unload ships operated.
odtujitev obratnih sredstev, kot so nepremičnine, ki služijo za upravljanje, ter obratna sredstva, ki se uporabljajo za nakladanje in razkladanje ladij v obratovanju.
The Commission considers that such ancillary activities are not directly connected with maritime transport and do not directly contribute to providing a transport service.
Komisija je mnenja, da take postranske dejavnosti niso neposredno povezane s pomorskim prometom ter neposredno ne prispevajo k prometnim storitvam.
In this case, the Commission therefore expressed doubts in its decision of 19 March 2003 as to whether the extension of the flat-rate taxation scheme to the abovementioned activities is compatible with the common market.
V tem obravnavanem primeru je Komisija v svoji odločbi z dne 19. marca 2003 izrazila dvom o skladnosti pokrivanja zgoraj omenjenih dejavnosti z sistemom pavšalnega obdavčenja s skupnim trgom.
Deduction from the flat-rate tax of losses suffered by other divisions not subject to the flat-rate taxation scheme
Odbitek od izgub pavšalnega davka, ki jo utrpijo ostali oddelki, ki niso predmet sistema pavšalnega obdavčenja
According to the information currently available to the Commission, the flat-rate taxation schemes approved by the Commission in the other Member States have not introduced mechanisms similar to the one provided for in Article 120(1) of the programme act [19].
Po podatkih, ki so Komisiji trenutno na voljo, sistemi pavšalnega obdavčenja, ki jih je Komisija odobrila v ostalih državah članicah, niso uvedli mehanizmov, ki bi bili podobni mehanizmu, predvidenem v členu 120(1) zakona o dolgoročnem programu [19].
Article 120(1) provides for the possibility for companies simultaneously engaged in eligible and non-eligible activities to deduct from the tax determined at a flat-rate on the basis of tonnage any losses incurred by other company divisions to the extent that such losses could not be deducted from the profits of any other division for the relevant accounting year.
Člen 120(1) za družbe, ki istočasno izvajajo dejavnosti, ki izpolnjujejo pogoje, kot dejavnosti, ki pogojev ne izpolnjujejo, predvideva možnost, da od davka, določenega pavšalno na osnovi tonaže, odbijejo izgube ostalih njenih oddelkov v taki meri, da se te izgube ne bi mogle prenašati v odbitek dobičkov od katerega od njenih ostalih oddelkov v obravnavanem obračunskem obdobju.
The Commission has taken the view that this rule was in conflict with the general principle that eligible activities should be strictly separated from non-eligible activities for the determination of tax, a principle which has been observed in the other flat-rate taxation schemes already approved.
Komisija je ocenila, da je bilo to pravilo v nasprotju s splošnim načelom nepropustnosti med primernimi in neprimernimi dejavnostmi za določitev obdavčenja, po katerem se že ravnajo v ostalih, že odobrenih sistemih pavšalnega obdavčenja.
Consequently, the Commission has expressed its doubt on the advantage that would thus be granted to shipping companies subject to Belgian tax and has sought the views of the other Member States and of any other interested party on the possible consequences which this provision might have for competition.
Komisija je zato izrazila svoje pomisleke o ugodnosti, ki bi bila na tak način odobrena pomorskim družbam, podvrženim belgijskemu davku, ter zaprosila za mnenja ostalih držav članic in vsake druge zainteresirane stranke o morebitnih posledicah tega določila na področju konkurence.
This is why the Commission has also initiated the formal investigation procedure in respect of the provisions of Article 120(1) of the programme act.
To je tudi razlog, da je Komisija določila iz člena 120(1) zakona o dolgoročnem programu predložila v uradni postopek preiskave.
Deduction for newer ships
Odbitki za novejše ladje
None of the flat-rate taxation schemes previously approved by the Commission provides for a deduction according to the ship’s age for the purpose of determining the tax base.
Nobeden od sistemov pavšalnega obdavčenja, ki jih je Komisija predhodno odobrila, pri določitvi davčne osnove ne predvideva odbitka v zvezi s starostjo ladje.
In its decision of 19 March 2003, the Commission considered whether this additional advantage would really be an incentive for registering the newest ships under the Belgian flag as such ships are in general more likely to meet the safety conditions required under the Belgian flag than older ships.
Komisija je v svoji odločbi z dne 19. marca 2003 preučila ali je bila ta dodatna ugodnost resnično spodbudna za pospeševanje vpisovanja najnovejših ladij pod belgijsko zastavo, saj le-te v na splošno izpolnjujejo več pogojev v pogledu varnosti, ki so predpisani pod belgijsko zastavo, kot jih izpolnjujejo starejše ladje.
The Commission notes that it is in fact more likely that older ships are registered under flags of convenience.
Komisija ugotavlja, da je dejansko bolj verjetno, da so starejše ladje registrirane pod ugodnejšo zastavo.
Moreover, this provision would lead to a distinctly lower flat-rate tax for ships less than 10 years old than would have been the case for these ships in other Member States that have introduced a flat-rate taxation scheme approved by the Commission.
Sicer pa bi to določilo za ladje v starosti manj kot 10 let privedlo do odločno nižjega pavšalnega obdavčenja od obdavčenj, ki bi jih te ladje nosile v ostalih državah članicah, ki so uvedle sistem pavšalnega obdavčenja, ki ga je odobrila Komisija.
For this reason, the Commission has initiated the formal investigation procedure with regard to the deductions provided for in Article 119(2) of the programme act for ships less than 10 years old.
Zato je Komisija sprožila uradni postopek preiskave proti odbitkom, predvidenim v členu 119(2) zakona o dolgoročnem programu za ladje, mlajše od 10 let.
Measures outside the flat-rate taxation scheme for shipowners
Ukrepi izven sistema pavšalne obdavčitve v korist ladjarjev
Accelerated depreciation of ships not intended for maritime transport
Pospešena amortizacija izven pomorskega prometa
Contrary to the requirements of the Community guidelines, the accelerated depreciation scheme does not make provision for links with eligible activities.
V nasprotju z zahtevami smernic Skupnosti sistem pospešene amortizacije ne predvideva povezave z dejavnostmi, ki izpolnjujejo pogoje.
In its decision of 19 March 2003, the Commission therefore expressed doubts about the compatibility of this depreciation scheme as regards its application to ships other than those intended for maritime transport and those carrying out eligible activities.
Zato je Komisija v svoji odločbi z dne 19. marca 2003 izrazila dvom o skladnosti tega sistema amortizacije, kar zadeva njegovo uporabo za ostale ladje, ki niso namenjene za prekomorski promet, ter za tiste, ki izvajajo ustrezne dejavnosti.
Reduction of registration duty for mortgages on ships
Znižanje registracijske takse za vpis hipoteke na ladje
The reduction of the duty payable on the registration of mortgages applies only to mortgages on ships for maritime shipping or inland navigation and not to mortgages on other types of investment such as immovable property.
Znižanje plačila registracijske takse za vpis hipoteke velja le za hipoteke, izstavljene na ladje, ki so sicer namenjene za pomorsko ali notranjo plovbo, z izjemo ladij, ki se nanašajo na druge vrste investiranja, kot so na primer nepremičnine.
In its first analysis, the Commission took the view that this reduction seemed to be selective in that it applies only to a part of the types of assets on which a mortgage can be taken and promotes, even at a low level, activities for which ships are used.
Komisija je v prvi analizi ocenila, da je ta odbitek videti selektiven takrat, ko zadeva le en del vrste sredstev, ki so lahko predmet hipoteke, ter, ko daje prednost, čeprav majhno, dejavnostim, za katere se ladje uporabljajo.
Accordingly, the Commission expressed doubts on whether such a reduction constitutes State aid or a general measure.
Komisija je zato izrazila dvom ali je tak odbitek sestavni del državne pomoči ali le splošnega ukrepa.
Should it appear that the measure is aid within the meaning of the Treaty, the Commission would have strong doubts as to its compatibility with the common market since this measure would not only be conductive to maritime activities overall, including those not coming under maritime transport but also activities appertaining to inland navigation, which are not subject to the aforementioned Community guidelines but to Council Regulation (EEC) No 1107/70 of 4 June 1970 on the granting of aids for transport by rail, road and inland waterway [20].
Če bi se izkazalo, da je ukrep pomoč v smislu Pogodbe, bi Komisija močno dvomila o njegovi skladnosti s skupnim trgom, glede na to, da bi ta ukrep nudil pomoč ne le vsem pomorskim dejavnostim, vključno s tistimi, ki ne spadajo v pomorski promet, ampak prav tako dejavnostim, ki se nanašajo na notranjo plovbo, ki niso podvržene prej omenjenim smernicam Skupnosti, ampak Uredbi Sveta (EGS) št. 1107/70 z dne 4. junija 1970 o dodelitvi pomoči za železniški in cestni promet ter promet po celinskih plovnih poteh [20].
The said regulation does not allow the grant of such aid.
Slednja ne dopušča te vrste pomoči.
In its decision of 19 March 2003 the Commission therefore expressed doubts that the reduction of registration duty for ships other than those intended for maritime transport activities is compatible with the common market.
Zaradi tega je Komisija v svoji odločbi z dne 19. marca 2003 izrazila dvom glede skladnosti odbitka registracijske takse v korist ostalih ladij, ki niso namenjene dejavnostim pomorskega prometa.
Flat-rate taxation scheme applicable to persons managing ships on behalf of third parties
Sistem pavšalnega obdavčenja za upravljavce ladij v imenu tretjih oseb