natgillin/translations-raw huggingface dataset:
the tonnage tax schemes established by the Netherlands and the United Kingdom, approved by the Commission by decisions of 20 March 1996 and 2 August 2000.
sisteme davka na tonažo, ki sta ga uvedli Nizozemska in Združeno kraljestvo, ki jih je Komisija potrdila z odločbama z dne 20. marca 1996 in 2. avgusta 2000.
As the list of eligible activities is based on certain existing schemes, the Belgian authorities consider that the Commission ought to treat them in the same way as it has done for the other Member States.
Ker je bil seznam izbranih aktivnosti narejen po zgledu določenih obstoječih sistemov, so belgijski organi ocenili, da jih bo morala Komisija obravnavati na enak način, kot jih je obravnavala v ostalih državah članicah.
Specifically, the Belgian authorities note that for the connected and temporary activities which a company pursues in order to make full use of the personnel and assets assigned to the company's principal activity, if these activities are minimal compared with that principal activity, the text has been modelled on the tonnage-based flat-rate taxation scheme of the United Kingdom [25].
Bolj natančno, belgijski organi navajajo, da je bilo besedilo, uporabljeno za spremljajoče in začasne dejavnosti, ki jih družba prevzema, da bi v polni meri izrabila tako osebje kot sredstva, dodeljena za glavno dejavnost družbe, v kolikor so te dejavnosti minimalne v primerjavi s to glavno dejavnostjo, sestavljeno po zgledu sistema pavšalne obdavčitve na osnovi tonaže v Združenem kraljestvu [25].
With regard to 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, the Belgian authorities argue that the description of the measure has likewise been modelled on the tonnage-based flat-rate taxation scheme of the United Kingdom.
V zvezi s prodajo proizvodov, ki niso namenjeni za porabo na krovu, kot na primer luksuzni izdelki ter storitve brez neposredne povezave s pomorskim prometom, kot so stave, namizne igre, igralnice in izleti za potnike, belgijski organi trdijo, da je bil opis ukrepa prav tako narejen po zgledu sistema pavšalne obdavčitve na osnovi tonaže v Združenem kraljestvu.
With regard to advertising and marketing, the Belgian authorities emphasise that points 7 and 8 of the commentary on the OECD model tax convention includes advertising and commercial propaganda among the additional activities connected with the direct operation of ships [26].
V zvezi z oglaševanjem in trženjem belgijski organi poudarjajo, da točki 7 in 8 pripomb, ki se nanašajo na model davčnega sporazuma Organizacije za gospodarsko sodelovanje in razvoj, uvrščata oglaševanje in trgovsko propagando med dopolnilne dejavnosti, vezane na neposredno obratovanje ladij [26].
With regard to revenue from short-term investment of operating capital, ship brokerage [27] for the company ' s own ships and the disposal of operating assets such as immovable property for management purposes and operating facilities for loading and unloading ships, the Belgian authorities have based their arguments on the explanatory memorandum [28] pertaining to the Dutch tonnage-based flat-rate taxation scheme [29].
V zvezi s prihodki od kratkoročnih investicij obratnega kapitala, dejavnosti „ladijskega posredništva“ [27] za račun lastnih ladij ter odtujitev obratnih sredstev, kot na primer nepremičnine, ki služi za upravljanje in obratna sredstva, ki se uporabljajo za nakladanje in razkladanje ladij v obratovanju, so se belgijski organi oprli na navedbo razlogov [28] pri uvedbi nizozemskega sistema pavšalnega obdavčenja na osnovi tonaže [29].
Provisions allowing losses of other divisions that could not be deducted from the profits of any other division of the company to be deducted from the tonnage-based flat-rate tax
Določila, ki omogočajo odbitek izgub iz ostalih oddelkov, ki ne bi mogle biti odbite od dobičkov katerega koli oddelka družbe, od pavšalno določenega davka na osnovi tonaže
Belgian fiscal law on corporation tax provides that companies are taxable on their total profits.
Belgijsko davčno pravo na področju davka na dohodek pravnih oseb predvideva, da so podjetja obdavčena na skupen znesek dobičkov.
This means that profits and losses in a particular tax year can be offset among all the divisions and/or branches of the company.
To vključuje kompenzacijo dobičkov in izgub v istem davčnem obdobju med vsemi oddelki in/ali podjetji družbe.
The Belgian authorities recall that the flat-rate scheme does not determine the tonnage-based flat-rate tax but the taxable profits accruing from maritime shipping.
Belgijski organi opominjajo, da pavšalni sistem ne opredeljuje pavšalnega davka na osnovi tonaže, ampak obdavčljive dobičke, ki izhajajo iz pomorske plovbe.
Moreover, the Belgian authorities take the view that the position adopted by the Commission would lead to discrimination between Belgian companies as companies which do not have a maritime division may offset the year's losses incurred in some divisions against profits from other divisions whereas such losses cannot be deducted from profits determined on the basis of tonnage.
Sicer pa belgijski organi ocenjujejo, da bi položaj, ki ga je sprejela Komisija, privedel do diskriminacije med belgijskimi podjetji, glede nato, da družbe, ki nimajo pomorskega oddelka, lahko letne izgube, ki so nastale v določenih oddelkih, kompenzirajo z dobički v ostalih oddelkih, medtem ko od dobička, določenega po tonaži, teh izgub ni možno odbiti.
50 % tax deduction for ships less than five years old and 25 % for ships between five and ten years old
Znižanje 50 % za ladje v starosti manj kot 5 let in 25 % za ladje v starosti med 5 in 10 let
The Belgian authorities stress that the Community guidelines do not lay down any rule on the applicable rates which Member States may introduce in flat-rate taxation schemes nor on the possibility of introducing incentives for new ships.
Belgijski organi poudarjajo, da smernice Skupnosti ne predpisujejo nobenega pravila v zvezi z veljavnimi stopnjami, ki jih države članice lahko uvedejo v sistem pavšalnega obdavčenja, niti o možnosti uvedbe spodbud za nove ladje.
In the opinion of the Belgian authorities, the fact that the other schemes recently approved do not provide for such a deduction cannot prevent Belgium from introducing such an incentive.
Dejstvo, da ostali predhodno odobreni sistemi ne predvidevajo takega znižanja, po mnenju belgijskih organov Belgije ne more ovirati pri uvedbi takih spodbud.
In its decision of 19 March 2003, the Commission states that it knows from experience that there is a greater tendency to register older ships under flags of convenience.
Komisija v svoji odločbi z dne 19. marca 2003 navaja, da že iz izkušenj ve, da najstarejše ladje bolj težijo k vpisu pod bolj ugodno zastavo.
The Belgian authorities maintain that these arguments are contrary to reality and are without foundation and they refer to an extract from the Review of Maritime Transport of 2002 [30] which they enclosed with their letter of 7 May 2003.
Belgijski organi zatrjujejo, da so ti argumenti v nasprotju z realnostjo in brez osnove, sklicujoč se na izvleček poročila „Review of Maritime Transport“, iz leta 2002 [30], ki so ga priložili k pismu z dne 7. maja 2003.
Tax measures outside the flat-rate taxation scheme for shipowners
Davčni ukrepi izven sistema pavšalnega obdavčenja v korist ladjarjev
Scheme for accelerated depreciation
Sistem pospešene amortizacije
According to the Belgian authorities, the accelerated depreciation scheme was set up in 1951 and has already undergone several amendments, most recently in 1996.
Po mnenju belgijskih organov je bil sistem pospešene amortizacije uveden v letu 1951 in je že doživel več sprememb, zadnjo v letu 1996.
The scheme therefore dates back to before the signing of the Treaty.
Ta sistem torej izvira iz obdobja pred podpisom Pogodbe.
The scheme was transposed into legislation through the programme act of 2 August 2002 to enhance its legal certainty.
Skozi zakon o dolgoročnem programu z dne 2. avgusta 2002 je bil prenesen v zakonodajno besedilo, s ciljem, da se mu zagotovi večjo pravno varnost.
The Belgian authorities have provided the Commission with documentary proof showing that the scheme existed before the entry into force of the Treaty of 1 January 1958.
Belgijski organi so Komisiji predložili zanesljive dokaze o tem, da je sistem obstajal preden začetkom veljave Pogodbe 1. januarja 1958.
The Belgian authorities enclosed with their letter of 7 May 2003 an internal instruction from the Ministry of Finance dated 24 August 1951 laying down the procedure for implementing the specific depreciation scheme for ships and a letter from the Ministry of Finance to the general shipowners' association dated 13 January 1967 indicating that the said scheme was still applicable.
Dejansko so belgijski organi v prilogi svojega pisma z dne 7. maja 2003 predložili interna navodila Ministrstva za finance, z datumom 24. avgust 1951, ki opredeljujejo načine uporabe specifičnega načina amortizacije za ladje, kot tudi pismo Ministrstva za finance splošnemu sindikatu ladjarjev, z datumom 13. januar 1967, ki navaja, da je bil omenjeni sistem še vedno v uporabi.
Reduction of registration duties on mortgages on ships not intended for maritime transport
Znižanje plačila registracijske takse za hipoteke na ladje, ki se ne uporabljajo v pomorskem prometu
In general, tax incentives may be accepted provided that they are confined to maritime transport activities.
Na splošno se davčne spodbude lahko sprejmejo le če so omejene na dejavnosti pomorskega prometa.
The Belgian authorities take the view that the reduction of the registration duty for ships used in maritime transport is compatible with section 3.1 of the Community guidelines if it should appear that the measure constitutes aid within the meaning of the Treaty.
Belgijski organi so mnenja, da bi bilo znižanje registracijskih taks za ladje v pomorskemu prometu v skladu z oddelkom 3.1 smernic Skupnosti, če bi se omenjen ukrep le izkazal za pomoč v smislu Pogodbe.
The Belgian authorities have indicated that the main reason for introducing this measure was the absence of similar taxes for registering mortgages on ships in the Netherlands and the Grand Duchy of Luxembourg.
Belgijski organi so navedli, da je bila uvedba tega ukrepa v glavnem motivirana z odsotnostjo podobnih taks za registracijo hipotek na ladje na Nizozemskem in v Velikem vojvodstvu Luksemburg.
According to the Belgian authorities, the absence of such a tax in two of Belgium's neighbouring countries places the Belgian fleet in an unfavourable competitive position.
Po njihovem mnenju bi odsotnost take takse v dveh državah, ki mejita na Belgijo, v zvezi s pogoji konkurenčnosti postavilo belgijsko floto v neugoden položaj.
Scheme applicable to managers acting on behalf of third parties [31]
Sistem, veljaven za upravljavce v imenu tretjih oseb [31]
In response to the observations made by the Commission in the decision of 19 March 2003, the Belgian authorities indicate, referring to the explanatory memorandum to the draft for the programme act, that the flat-rate taxation scheme was established in order to make the technical management of ships more competitive and to make it possible to make crews available on the basis of a management contract.
V odgovoru na pripombe Komisije v odločbi z dne 19. marca 2003, belgijski organi navajajo, sklicujoč se na navedbo razlogov v osnutku zakona o dolgoročnem programu, da je bil sistem pavšalnega obdavčenja uveden zaradi večje konkurenčnosti tehničnega upravljanja ladij in možnosti sestave razpoložljive posadke za ladje na osnovi pogodbe za upravljanje.
According to the Belgian authorities, there is a huge market for such activities in which Belgium has so far played only a very small part.
Po njihovem mnenju za te dejavnosti obstaja obsežen trg, na katerem Belgija do tega časa zavzema izjemno majhen del.
According to the Belgian authorities, the Community guidelines explicitly mention the relocation of ancillary activities (such as management of ships) to third countries (section 1.2, fifth paragraph), involving even higher losses of jobs, at sea and on shore.
Kot menijo belgijski organi, smernice Skupnosti izrecno omenjajo premestitev spremljajočih dejavnosti (kot je na primer upravljanje ladij) v tretje države (točka 1.2, peti odstavek), kar se odraža v še večjih izgubah delovnih mest, tako na morju, kot na kopnem.
The programme act provides that at least 75 % of ships managed must be registered in the Belgian register of ships.
Zakon o dolgoročnem programu predvideva, da bo najmanj 75 % ladij v upravljanju vpisanih v belgijski ladijski register.
The Belgian authorities point out that such a condition does not exist under the flat-rate taxation scheme for maritime transport companies.
Belgijski organi pripominjajo, da za sistem pavšalnega obdavčenja v korist podjetij pomorskega prometa ne obstaja tak pogoj.
In order to benefit under the scheme, managers may not pursue activities other than ship management.
Da bi lahko koristili ta sistem, upravljavcem ni potrebno opravljati druge dejavnosti razen upravljanja ladij.
Moreover, the Belgian authorities recognise that for the determination of the flat-rate tax the same ship may be taken into account twice, once for the shipowner and once for the manager.
V ostalem belgijski organi priznavajo, da je lahko ista ladja pri določitvi pavšalnega davka upoštevana dvakrat: enkrat za ladjarja in enkrat za upravljavca.
As these are two different legal personalities who pursue different activities, the Belgian authorities deem it normal that in this case income is determined and taxed separately.
Ker gre tu za ločeni pravni osebi, ki opravljata različne dejavnosti, so belgijski organi mnenja, da je normalno, da morajo biti v tem primeru opredeljeni in obdavčeni različni prihodki.
According to the Belgian authorities, the fact that different rates are applied is justified because different activities give entitlement to different remuneration.
Po mnenju belgijskih organov je uporaba dveh različnih stopenj dejansko opravičljiva v luči naslednje ugotovitve: različne dejavnosti dovoljujejo različna povračila.
EVALUATION OF THE AID
PRESOJA POMOČI
Existence of aid within the meaning of the EC Treaty
Obstoj pomoči v smislu Pogodbe ES
Under Article 87(1) of the Treaty, any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is incompatible with the common market insofar as it affects trade between Member States.
Po členu 87(1) Pogodbe so pomoči, ki jih odobrava država, ali so odobrene iz državnih virov v kakršni koli obliki, ki škodijo konkurenci ali grozijo, da bodo škodovale konkurenci, z nudenjem prednosti določenim podjetjem ali določenim proizvodnjam, v neskladju s skupnim trgom, v kolikor vplivajo na menjave med državami članicami.
Through tonnage-based flat-rate taxation, the Belgian authorities intend to grant advantages to certain undertakings through state resources.
Belgijski organi nameravajo s pavšalnim obdavčenjem na osnovi tonaže določenim podjetjem podeliti gospodarske ugodnosti s pomočjo državnih virov.
These subsidies threaten to distort competition and could affect trade between Member States.
Te subvencije predstavljajo grožnjo za ravnovesje konkurence, ter bodo lahko vplivale na menjavo med državami članicami.
For the above reasons, the various measures in question which are the subject of the formal investigation procedure constitute State aid within the meaning of Article 87(1) of the Treaty.
Zaradi predhodnih razlogov predstavljajo različni ukrepi v obravnavi, ki so bili v uradnem postopku preiskave, državno pomoč v smislu člena 87(1) Pogodbe.
The scheme for accelerated depreciation of ships, offering depreciation rules that are even more generous than those provided for in Articles 61 to 64 of the Belgian Income Tax Code 1992, is specific in that it applies only to a limited category of assets.
Sistem pospešene amortizacije za ladje, ki ponuja še bolj velikodušna pravila od pravil, ki jih predvidevajo členi 61 do 64 belgijskega davčnega zakonika o prihodkih 1992, je specifičen pri ukrepih, kjer se omejuje na omejeno kategorijo sredstev.
The measure is in effect State aid within the meaning of Article 87(1) of the Treaty.
Ukrep dejansko predstavlja državno pomoč v smislu člena 87(1) Pogodbe.
Next, it should be ascertained whether the registration charge levied on the establishment of a mortgage on ships constitutes aid.
Nadalje je potrebno preveriti, če registracijska taksa na dvig hipoteke na ladje in čolne predstavlja pomoč.
The Belgian authorities have not supplied any information to show that this registration duty is a unique case in the Community and that none of the other Member States have an equivalent tax on the registration of a mortgage on a ship.
Belgijski organi niso dostavili elementov za dokaz, da je ta registracijska taksa v Skupnosti predstavljala edinstven primer, ali, da ostale države članice niso razpolagale z enakovrednim davkom za vpis hipoteke na ladjo.
The Commission notes that this registration duty is paid for mortgages taken out on immovable property and that the scheme in question is not confined to ships, whether used for maritime transport or inland navigation.
Sicer pa Komisija ugotavlja, da se ta registracijska taksa plačuje za hipoteke na nepremičnine in obravnavani sistem ni omejen na ladje, ki se uporabljajo ali v pomorskem, ali notranjem prometu.
The Commission points out that under the rules governing the tax scheme for mortgage registration, it is logical that registration duties are levied in proportion to the amount of mortgage, irrespective of the type of assets to which the mortgage relates.
Komisija ugotavlja, da je v sistemu registracije hipotek logično pobirati proporcionalne registracijske takse na znesek hipoteke, ne glede ne vrsto sredstev, na katera se omenjena hipoteka nanaša.
The Commission therefore takes the view that the abolition or substantial reduction of this tax for only a part of the sectors of activity concerned constitutes State aid within the meaning of Article 87(1) of the Treaty as the scheme continues to apply without change to the other activities for which mortgages have to be registered.
Komisija je zaradi tega mnenja, da ukinitev ali močno znižanje te takse za samo en del sektorja zadevne dejavnosti predstavlja državno pomoč v smislu člena 87(1) Pogodbe, glede na dejstvo, da sistem še vedno velja za preostale dejavnosti, ki jih zadeva register hipotek.
Moreover, the measure applies only to one category of assets while categories of assets other than ships do not qualify for such reduction.
Še več, ukrep zadeva eno samo kategorijo ladij, kategorije ostalih sredstev pa ne uživajo takega znižanja.
Consequently, this measure cannot be treated as a general measure.
Ta ukrep torej ne bi smel biti izenačen s splošnim ukrepom.
Finally, the flat-rate taxation scheme for persons managing ships on behalf of third parties is specific, like that for shipowners.
Končno, sistem pavšalnega obdavčenja upravljavcev v imenu tretjih oseb je specifičen, prav tako kot ukrep v korist ladjarjev.
It is therefore aid within the meaning of Article 87(1) of the Treaty.
Zato predstavlja pomoč v smislu člena 87(1) Pogodbe.
Moreover, the Commission notes that it was already established in the decision of 19 March 2003 that it is tantamount to aid within the meaning of Article 87(1) of the Treaty.
Nadalje Komisija ugotavlja, da je bil značaj državne pomoči v smislu člena 87(1) Pogodbe preverjen v odločbi z dne 19. marca 2003.
In fact, the Belgian authorities have not disputed this evaluation in the comments they submitted on the said decision.
Belgijski organi sicer v posredovanih stališčih na omenjeno odločbo te presoje niso spodbijali.
As a general rule, the Commission considers that the aid subject to the formal investigation procedure is unlawful as there is no longer any legal or administrative impediment to its implementation following the promulgation of the Royal Decree of 7 May 2003, even though no advantages have as yet been granted in practice.
V splošnem Komisija meni, da so pomoči, ki so predložene v uradnem postopku preiskave sicer nezakonite, v kolikor ni več pravne ali administrativne ovire za njihovo izvajanje po razglasitvi kraljevega odloka z dne 7. maja 2003, tudi če ni dejanske podelitve gospodarskih koristi.
The Commission regrets that Belgium has implemented these measures without the Commission's prior approval.
Komisija obžaluje, da je Belgija začela z izvajanjem teh ukrepov brez njenega predhodnega soglasja.
Under Article 87(3)(c), aid to facilitate the development of certain economic activities or of certain economic areas may be regarded as compatible with the common market if such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Po členu 87(3)(c), je možno pomoči, ki so namenjene spodbujanju določenih gospodarskih dejavnosti ali določenih gospodarskih sektorjev, razumeti kot skladne s skupnim trgom, v kolikor ne spreminjajo pogojev menjave na način, ki je v nasprotju s skupnim trgom.
The Commission considers Article 87(3)(c) as the appropriate legal basis applicable in the case under scrutiny.
Komisija je v obravnavanem primeru mnenja, da je člen 87(3)(c) ustrezna pravna podlaga.
Aid for the maritime sector should be examined in particular in the light of the Community guidelines on State aid for maritime transport.
Pomoči v korist pomorskega sektorja je še zlasti potrebno preučiti v luči smernic Skupnosti, ki govorijo o državnih pomočeh pomorskemu prometu.
These guidelines describe schemes for State aid that may be introduced to promote the interests of maritime transport in the Community in the pursuit of general objectives such as:
Te smernice Skupnosti določajo sisteme državnih pomoči, ki jih je možno uvesti v podporo sektorjev pomorskega prometa v Skupnosti pri doseganju splošnih ciljev, kot:
safeguarding employment in the Community (at sea and on shore),
zaščita delovnih mest v Skupnosti (tako na morju kot na kopnem),
improving safety,
višja stopnja varnosti,
maintaining maritime know-how in the Community and improving maritime skills.
ohranitev pomorskega znanja v Skupnosti in razvoj pomorskih pristojnosti.
As the measures examined in the formal investigation procedure have been implemented, the text that should be examined is that which was in force on the date of entry into force of various measures.
Glede na to, da so bili ukrepi, ki so v uradnem postopku preiskave, že dani v izvajanje, se je potrebno opreti na besedilo, ki je veljalo na dan vstopa različnih ukrepov v veljavo.
Consequently, for all the measures examined, the Commission used the Community guidelines in force, i.e. those published on 17 January 2004 [32], to investigate whether the various planned fiscal measures are compatible.
Komisija je torej pri vseh ukrepih v proučevanju pristopila k analizi skladnosti različnih predvidenih davčnih ukrepov na osnovi veljavnih smernic Skupnosti, namreč tistih, objavljenih 17. januarja 2004 [32], da bi ugotovila ali so različni predvideni davčni ukrepi združljivi.
Be that as it may, the new guidelines do not differ greatly from the former with regard to aid measures relating to corporation tax [33], except as regards the treatment of persons managing ships on behalf of third parties.
Če je tako, se nove smernice ne razlikujejo tako zelo od starih, kar zadeva ukrepe pomoči, ki se nanašajo na obdavčenost podjetij [33], razen pri upravljavcih ladij v imenu tretjih oseb.
Where sectors other than maritime transport could be affected by the measures investigated, the Commission referred to Community texts applicable to State aid in these sectors.
Ker bi ukrepi v preiskavi lahko zadevali tudi druge sektorje, ne le pomorski promet, se je Komisija sklicevala na besedila Skupnosti, ki so v veljavi za državne pomoči v teh sektorjih.
Analysis of measures under the flat-rate taxation scheme
Analiza ukrepov sistema pavšalnega obdavčenja