natgillin/translations-raw huggingface dataset:
First of all, the Commission takes cognisance of the comments made by various interested parties on the need to extend the formal investigation procedure to the application of the tax measures to the dredging sector.
Uvodoma Komisija upošteva pripombe, ki so jih izrazile različne zainteresirane stranke glede potrebe po razširitvi uradnega postopka preiskave na uporabo davčnih ukrepov v sektorju čiščenja morskega dna.
The Commission points out that this aspect of the programme act cannot be covered by this decision as the decision to initiate the informal investigation procedure did not relate to this aspect.
Komisija ugotavlja, da ta vidik zakona o dolgoročnem programu ne more biti predmet te odločbe, ker se odločba o sprožitvi uradnega postopka preiskave ne nanaša nanj.
This is because the Commission considered in its decision to initiate the procedure that the conditions laid down by the programme act were sufficient to exclude all towage activities not covered by the definition of maritime transport from benefiting from the tax concessions.
Naj spomnimo, da je Komisija v odločbi o začetku postopka ocenila, da pogoji, predvideni v zakonu o dolgoročnem programu, zadoščajo, da se iz dobička iz davčnih ugodnosti odstrani vsako dejavnost vleke, ki ne izhaja iz definicije pomorskega prometa.
This view has been called into question by various interested parties even though they were not invited in the decision of 19 March 2003 to comment on this aspect of the programme act.
To oceno so ponovno dale v postopek različne zainteresirane stranke, čeprav z odločbo z dne 19. marca 2003 niso bile pozvane naj predložijo svoje pripombe na ta vidik zakona o dolgoročnem programu.
The Commission intends to deal with this aspect of the programme act in another decision on the basis of a more thorough examination of the impact of the programme act on the Belgian towage sector.
Komisija namerava obravnavati ta vidik zakona o dolgoročnem programu v drugi odločbi, po bolj poglobljeni študiji učinkov zakona o dolgoročnem programu na sektor vleke v Belgiji.
In light of the observations submitted by the various interested parties and comments from the Belgian authorities, the Commission will consecutively consider the seven points in respect of which it initiated the formal investigation procedure on 19 March 2003.
V luči pripomb, ki so jih dostavile različne zainteresirane stranke, ter stališč, ki so jih predložili belgijski organi, Komisija postopno proučuje sedem točk, za katere je 19. marca 2003 sprožila uradni postopek preiskave.
First of all, the Commission notes that the Belgian authorities have given a commitment not to apply the EUR 0,05 rate so long as the Commission has not ruled on its compatibility with the common market following the outcome of the formal investigation procedure.
Komisija na začetku ugotavlja, da so se belgijski organi obvezali, da stopnje 0,05 eura ne bodo uporabljali, dokler Komisija po izteku uradnega postopka preiskave ne bo presodila njene skladnosti s skupnim trgom.
This measure has therefore not been implemented.
Ta ukrep torej ni šel v izvajanje.
Furthermore, the Commission notes that none of the tonnage-based flat-rate taxation schemes previously approved by the Commission made provision for specific treatment for very large ships and that the Community guidelines leave a degree of discretion with regard to the acceptable level of rates under the flat-rate taxation scheme.
Komisija nato ugotavlja, da noben sistem pavšalnega obdavčenja na osnovi tonaže, ki ga je predhodno odobrila, ni predvidel specifičnega obravnavanja za ladje z zelo veliko zmogljivostjo ter, da smernice Skupnosti prepuščajo presojo o sprejemljivih stopnjah, ki zadevajo sistem pavšalnega obdavčenja.
Moreover, the Commission does not have sufficient experience with these schemes to know whether the rates have been sufficiently attractive to encourage shipowners to bring large-tonnage ships such as those covered by the EUR 0,05 rate back from the flag of a third country to a Community flag.
Sicer pa Komisija nima zadostnih izkušenj s temi sistemi, da bi vedela, če so bile stopnje dovolj privlačne, da bi ladjarje spodbudile, da bi ladje z veliko tonažo, kot so ladje, ki jih zadeva stopnja 0,05 eura, vrnili izpod zastave tretjih držav pod zastavo Skupnosti.
The Commission considers incompatible with the common market the plan of the Belgian authorities to apply the special EUR 0,05 rate for ships over 40000 tonnes also to ships already flying the flag of a Member State.
Komisija meni, da projekt belgijskih organov, da za ladje, ki so že pod zastavo ene od držav članic, prav tako uporablja specialno takso 0,05 eura, ki velja za ladje z več kot 40000 tonami, ni skladen s skupnim trgom.
The aim of the guidelines is above all to strengthen the Community fleet and thereby create employment in the Community as well as ensuring that ships are subject to Community rules with regard to safety.
Cilj smernic je zlasti povečanje flote Skupnosti, ter na tak način ustvariti delovna mesta v Skupnosti, kot tudi zagotoviti, med ostalim, da bodo ladje na področju varnosti podrejene pravilom Skupnosti.
It is obvious that this objective is already met by a ship which already flies the flag of one of the Member States.
Očitno je, da je ta cilj že izpolnjen, če je ladja že pod zastavo ene od držav članic.
Care should be taken to prevent shipowners from nevertheless trying to benefit from the EUR 0,05 rate when reflagging a ship from a Community flag to the Belgian flag by letting them sail temporarily under the flag of a third country.
Sicer pa je potrebno preprečiti, da bi ladjarji vseeno poskušali izkoriščati stopnjo 0,05 eura, ko bodo svoje ladje vrnili izpod zastave neke druge države Skupnosti pod zastavo Belgije ter jih začasno, v prehodu, zadržali pod zastavo tretje države.
In order to ensure that the introduction of the EUR 0,05 rate does not lead to reflagging within the Community, the Commission deems it necessary to impose on ships coming from registers of third countries a minimum period of five years during which a ship reflagged to the Belgian flag must have been previously registered under a non-Community flag.
Da bi zagotovila, da uvedba stopnje 0,05 eura ne bo za sabo potegnila selitve ladij iz države v državo znotraj Skupnosti, Komisija sodi, da je potrebno za ladje, ki prihajajo iz registrov tretjih držav, predpisati minimalno dobo 5 let, dobo, v kateri bo potrebno ladjo, ki se je vrnila pod belgijsko zastavo, zatem vpisati pod zastavo države izven Skupnosti.
Such a condition would make it possible to attain the objective laid down in the Community guidelines to transfer ships controlled by Community shipowners and registered under the flag of a third country to Community ships' registers without running the risk of adversely affecting intra-Community trade.
Tak pogoj bo dejansko omogočil, da bo dosežen cilj, ki je naveden v smernicah Skupnosti, ki skušajo doseči prehod ladij, registriranih pod zastavo tretje države in pod kontrolo ladjarjev Skupnosti, v pomorski register Skupnosti, brez tveganja, da bo to vplivalo na menjave znotraj Skupnosti.
Accordingly, the Commission considers the introduction of a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes, such as provided for in Article 119(1) of the programme act of 2 August 2002, as compatible with the common market provided that the ships concerned are new or else have been registered for at least the last five years under a non-Community flag.
Tako Komisija meni, da je uvedba stopnje 0,05 eura po skupini 100 ton nad 40000 tonami, kot jo predvideva člen 119(1) zakona o dolgoročnem programu z dne 2. avgusta 2002, skladna s skupnim trgom pod pogojem, da so ladje nove, ali pa so bile v zadnjih petih letih registrirane pod zastavo države izven Skupnosti.
If this condition is not met, the Commission considers the measure incompatible with the common market.
Če ta pogoj ni izpolnjen, Komisija meni, da ukrep ni v skladu s skupnim trgom.
If no such guarantees can be given, there is a significant risk that the aforementioned rate of EUR 0,05 leads to distortion of competition in intra-Community trade.
V kolikor ni teh zagotovil, dejansko obstaja veliko tveganje, da prej omenjena stopnja 0,05 eura povzroči motnje v konkurenci v menjavi znotraj Skupnosti.
Extension of the flat-rate taxation scheme to profits from particular activities
Pokrivanje dobičkov določenih dejavnosti z sistemom pavšalne obdavčitve
First of all, the Commission notes that the activities in respect of which the formal investigation procedure was instituted come from a list provided by the Belgian authorities in their reply to the Commission of 5 December 2002.
Komisija na začetku ugotavlja, da dejavnosti, ki so bile predmet uvedbe uradnega postopka preiskave, izhajajo iz seznama, ki so ga dostavili belgijski organi v njihovem odgovoru Komisiji z dne 5. decembra 2002.
As the Belgian authorities pointed out in their letter of 7 May 2003, Belgium took as the basis for this indicative list the OECD model tax convention on income and on capital and the tonnage tax schemes established by the Netherlands and the United Kingdom.
Kot so belgijski organi opozorili v svojem pismu z dne 7. maja 2003, se je Belgija pri sestavi tega indikativnega seznama zgledovala po modelu davčnega sporazuma Organizacije za gospodarsko sodelovanje in razvoj, ki obravnava dohodek in premoženje omenjenih sistemov obdavčenja po tonaži, ki sta ga uvedli Nizozemska in Združeno kraljestvo.
The Commission notes that the list of activities in respect of which the procedure was instituted includes income-generating activities – for which the question whether these activities are eligible or not is completely relevant – and activities which only generate costs for shipowners, for which this question does not appear to be relevant.
Komisija ugotavlja, da na seznamu dejavnosti, ki jih zadeva uvedba uradnega postopka preiskave, hkrati nastopajo dejavnosti, ki ustvarjajo dohodek, pri katerih je preverjanje izpolnjevanja pogojev umestno, kot tudi dejavnosti, ki ladjarjem ustvarjajo izključno le stroške, za katere pa se tako preverjanje ne zdi umestno.
The latter activities are in fact intrinsically linked with maritime transport activities and it is therefore logical to include the costs they generate in the accounts on the basis of which the profits that are subject to the flat-rate taxation scheme are calculated so as to ensure that such costs are not deducted from profits calculated for any ineligible activities.
Te slednje dejavnosti so dejansko povezane s pomorskim prometom in je zato logično vključiti stroške, ki jih povzročajo, v knjigovodske parametre, ki služijo za izračun dobička, podvrženega pavšalnemu obdavčenju, med ostalim tudi za to, da se ti stroški ne bi uporabili v odbitku izračunanih dobičkov pri morebitnih dejavnostih, ki ne izpolnjujejo pogojev.
Ancillary and temporary activities
Spremljajoče in začasne dejavnosti
With regard to 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’, the Commission notes that the Belgian authorities have not furnished any arguments to show that such activities were indispensable or intrinsically linked with maritime transport activities.
Kar zadeva spremljajoče in začasne dejavnosti „ki jih družba izvaja, da bi v polni meri zaposlila osebje in sredstva, namenjena za njeno glavno dejavnost, in čeprav so te dejavnosti minimalne v primerjavi s to glavno funkcijo“, Komisija ugotavlja, da belgijski organi niso predstavili argumenta, ki bi dokazoval, da so bile take dejavnosti neobhodno potrebne ali resnično povezane z dejavnostmi pomorskega prometa.
Nor have they specified within what limits and under what conditions certain activities which because of their particular nature are not eligible could be covered by the flat-rate taxation scheme.
Prav tako niso natančno navedli, v katerih mejah in pod katerimi pogoji bi določene dejavnosti, ki po svoji naravi ne izpolnjujejo pogojev, lahko vstopile v sistem pavšalnega obdavčenja.
The Commission therefore takes the view that because such activities cannot fall within one of the categories of eligible activities they are ineligible activities.
Komisija je torej mnenja, da take dejavnosti, ki ne morejo vstopiti v eno od kategorij izbranih dejavnosti, predstavljajo dejavnosti, ki ne izpolnjujejo pogojev.
The Commission recalls the approach it has consistently adopted in its recent decisions with regard to ineligible activities in order to prevent abuse in the application of schemes for maritime transport.
Komisija spominja, da se je v svojih zadnjih odločbah stalno približevala neizbranim dejavnostim, da bi preprečila kakršnokoli zlorabo pri uporabi sistemov v korist pomorskega prometa.
Finally, the Commission believes that the absence of clear limits and rules for covering these ancillary and temporary activities may be a significant potential source of deviations from the scheme’s original objective.
Komisija na koncu ocenjuje, da odsotnost omejitev in jasnih pravil pri izvajanju teh spremljajočih in začasnih dejavnosti lahko predstavlja pomemben možen vir zlorab prvotnega cilja sistema.
For all the above reasons, the Commission considers that covering these activities by the flat-rate taxation scheme is not compatible with the common market.
Zaradi vseh prej navedenih razlogov Komisija ocenjuje, da pokrivanje teh dejavnosti z sistemom pavšalne obdavčitve ni skladno s skupnim trgom.
Sale of products and services not intended for consumption on board
Prodaja proizvodov in storitev, ki niso namenjeni porabi na ladji
It is necessary to ascertain whether the sale of products not intended for consumption on board, such as luxury articles, or the provision of services without a direct link with maritime transport, such as gambling, gaming tables and casinos and excursions for passengers, may be regarded as eligible.
Potrebno je preveriti, ali se prodaja proizvodov, ki niso namenjeni porabi na ladji, kot so na primer luksuzni izdelki, ali storitve brez neposredne povezave s pomorskim prometom, kot so stave, namizne igre in igralnice ter izleti za potnike, lahko štejejo kot dejavnosti, ki izpolnjujejo pogoje.
In order to maintain a level playing field in competition within the Community in accordance with the objectives of the Community guidelines, the Commission has in its earlier decisions consistently pursued a policy of not including in flat-rate taxation schemes the sale of articles or the provision of services that are not directly linked with maritime passenger transport.
V svojih predhodnih odločbah z namenom ohranjanja pravičnega konkurenčnega okolja znotraj Skupnosti v skladu s cilji smernic Skupnosti, se je Komisija stalno držala politike, da prodajaizdelkov ali storitev, ki niso neposredno povezani s pomorskim prometom potnikov, ne bi spadali pod sistem pavšalnega obdavčenja.
It is the Commission's view that the sale of luxury articles and gambling, gaming tables and casinos on board eligible ships could not be intrinsically linked with maritime passenger transport and that these activities could therefore not be eligible.
Bila je mnenja, da prodaja luksuznih izdelkov in stave, namizne igre ter igralnice na krovu izbranih ladij niso mogli biti dejansko vezani na pomorski promet potnikov, ter, da te dejavnosti torej niso mogle biti primerne.
In accordance with this principle, such activities have been explicitly excluded from the Irish [34], Finnish [35] and French [36] flat-rate taxation schemes.
Po tej logiki so bile take dejavnosti izrecno izključene iz irskega [34], finskega [35] in francoskega [36] sistema pavšalne obdavčitve.
The Commission is of the opinion that the Belgian authorities cannot invoke implementing provisions pertaining to a taxation scheme of a Member State if these provisions have not been notified to the Commission and have not been mentioned in the Commission’s decision approving the relevant scheme.
Komisija ocenjuje, da se belgijski organi ne morejo sklicevati na veljavna besedila, ki se nanašajo na davčni sistem neke države članice, v kolikor omenjena besedila niso bila uradno sporočena Komisiji, in niso bila omenjena v odločbi Komisije, s katerim je odobrila zadevni sistem.
In other words, a Member State could not invoke the existence of illegal aid, whether alleged or real, in another Member State to justify the compatibility of similar aid within its own territory.
Z drugimi besedami, država članica se ne more sklicevati na nezakonite pomoči, bodisi domnevne ali resnične, v neki drugi državi članici, da bi podprla skladnost podobne pomoči na svojem ozemlju.
In view of the above considerations, the Commission considers that including the sale of products and services not intended for on-board consumption in the flat-rate taxation scheme is not compatible with the common market.
Na temelju predhodnih ugotovitev Komisija ocenjuje, da pokrivanje prodaje proizvodov in storitev, ki niso namenjeni porabi na ladji, z sistemom pavšalnega obdavčenja, ni skladno s skupnim trgom.
Advertising and marketing
Oglaševanje in trženje
A distinction should be made between advertising and marketing activities involving costs for the shipowner (service provided by a third party) and those generating income (service provided by the shipowner).
Potrebno je razlikovati, ali dejavnosti oglaševanja in trženja za ladjarja predstavljajo izdatek (storitev, ki jo izvaja tretja stranka), ali pa vir prihodkov (storitev, ki jo izvaja ladjar).
Advertising and marketing should be covered by the flat-rate taxation scheme if they entail costs connected with maritime transport (expenditure on advertising and marketing for the shipping company’s own activities).
V kolikor predstavljajo izdatke, povezane s pomorskim prometom (izdatki za oglaševanje in trženje za lastne dejavnosti pomorske družbe), morata biti oglaševanje in trženje uvrščena v področje pavšalnega sistema.
This is because in this case advertising and marketing are eligible activities in that they do not generate income for the shipping company.
Kajti dejavnosti oglaševanja in trženja v tem primeru predstavljajo izbrane dejavnosti, ker za pomorsko družbo ne ustvarjajo prihodkov.
If advertising and marketing generate income for the shipping company, it should be verified whether they are intrinsically linked with maritime transport.
V kolikor so dejavnosti oglaševanja in trženja za pomorsko družbo vir prihodkov, je potrebno preveriti, ali so dejansko povezane z dejavnostjo pomorskega prometa.
For instance, the Commission is of the opinion, in light of the Community guidelines, that only activities directly linked with maritime transport can be eligible under flat-rate taxation schemes and that ‘activities that have nothing to do with maritime shipping’ cannot be eligible.
Komisija je na primer mnenja, upoštevajoč smernice Skupnosti, da samo dejavnosti, ki so neposredno vezane na pomorski promet, lahko izpolnjujejo pogoje sistemov pavšalnega obdavčenja, „dejavnosti, ki nimajo nič s pomorskim prometom“, pa jih ne morejo izpolnjevati.
The sale of advertising space on board passenger ships is a normal activity of a company engaged in maritime passenger transport.
Prodaja oglaševalskega prostora na potniški ladji predstavlja normalno dejavnost podjetja, ki se ukvarja s pomorskim prometom.
In this specific case, including this activity in the flat-rate taxation scheme may be considered compatible with the common market.
V takem primeru se vključitev te dejavnosti v sistem pavšalnega obdavčenja lahko šteje kot skladna s skupnim trgom.
However, if advertising and marketing are ancillary activities for the shipping company that are not directly linked with its maritime transport services, the Commission takes the view that they cannot be considered eligible.
Nasprotno pa, v kolikor dejavnosti oglaševanja in trženja predstavljajo spremljajoče dejavnosti pomorske družbe, ki niso neposredno vezane na njene storitve pomorskega prometa, Komisija meni, da se jih ne more šteti za izbrane dejavnosti.
Short-term investment revenue from operating capital
Prihodki kratkoročnega investiranja obratnih sredstev
As in every business, revenue from short-term investment of operating capital within a shipping company results from normal financial management.
Na način, kot se to dogaja v vsakem podjetju, so dohodki, ki izhajajo iz kratkoročne naložbe obratnih sredstev v pomorski družbi, rezultat normalnega finančnega vodenja.
Moreover, this revenue may be of particular importance for shipping companies whose activities are affected by strong seasonal variation.
Ti prihodki resnično lahko predstavljajo določeno pomembno vsoto za pomorska podjetja, za katera je značilno, da so njihove dejavnosti zelo odvisne od letnega časa.
The short-term investment of ordinary cash resources is a normal activity directly linked with the shipping company’s principal activity.
Naložba tekočih sredstev v kratkoročne denarne naložbe predstavlja normalno dejavnost, neposredno vezano na osnovno dejavnost pomorske družbe.
Accordingly, the Commission is of the opinion that such revenue is eligible to the extent that it corresponds to the financial products of the shipping company’s normal working capital in connection with the pursuit of eligible activities.
Komisija ocenjuje, da so takšni prihodki, ki ustrezajo pogojem, ker odgovarjajo finančnim proizvodom normalnega tekočega proizvoda pomorske družbe glede opravljanja dejavnosti, ki ustrezajo pogojem.
If the financial products hail from exceptional assets of the shipping company or if they relate to long-term investment or originate from resources generated by ineligible activities, the Commission is of the opinion that the latter cannot be eligible under the flat-rate taxation scheme.
Če finančni proizvodi izhajajo iz izrednih tekočih sredstev pomorske družbe, ali pa, če gre za dolgoročne naložbe, ali, če gre celo za tekoča sredstva, ki izhajajo iz dejavnosti, ki ne ustrezajo pogojem, Komisija meni, da te dejavnosti ne morejo ustrezati pogojem sistema pavšalnega obdavčenja.
The Commission therefore considers that including short-term investment revenue from operating capital is compatible with the common market if such revenue relates to financial products from the shipping company’s normal working capital from eligible activities.
Komisija zato meni, da je vključitev prihodkov od kratkoročnega investiranja obratnega kapitala skladna s skupnim trgom, ker ti prihodki odgovarjajo finančnim proizvodom normalnih tekočih sredstev pomorske družbe, ki izhajajo iz opravljanja dejavnosti, ki ustrezajo pogojem.
Ship brokerage for the company’s own ships
Dejavnost ladijskega posredništva za račun lastnih ladij
Ship brokerage activities consist of looking for cargo in a port on behalf of a shipowner and looking after the latter’s interests.
Dejavnost ladijskega posredništva je iskanje nakladanja na določenem pristaniškem prostoru za račun ladjarja in zaščita njegovih interesov.
Ship brokerage activities on a company's own behalf consist of looking for additional cargo in a port to supplement the cargo of its own ships.
Dejavnost ladijskega posredništva za lasten račun pomeni iskanje dodatnega nakladanja na določenem pristaniškem prostoru zaradi dopolnitve tovora na lastnih ladjah.
The Belgian authorities have argued that they have taken as a basis the explanatory memorandum to the Dutch law establishing a tonnage-based flat-rate taxation scheme [37].
Belgijski organi so dokazovali, da so za osnovo vzeli navedbo razlogov nizozemskega zakona, ki uvaja sistem pavšalnega obdavčenja na osnovi tonaže [37].
As indicated above, the Commission cannot take this argument into account to show that this activity is eligible.
Kakor je navedeno zgoraj, Komisija ne more upoštevati tega dokaza za prikaz dejavnosti, ki izpolnjuje pogoje.
However, the Commission notes that this activity does not generate revenue for the shipping company insofar as it is a normal activity for a shipowner looking for as much cargo as possible for his ships.
Vendar Komisija ugotavlja, da ta dejavnost pomorski družbi ne ustvarja dohodkov, v kolikor predstavlja normalno dejavnost za ladjarja, ki si prizadeva, da bi za svoje ladje našel kar največ nakladanja.