natgillin/translations-raw huggingface dataset:
The Commission finally considered that the selective character of the tax advantages at issue could not be justified by the nature or general scheme of the Italian tax system, nor did it appear to compensate for possible expenses incurred abroad on account of participation in such trade fairs, as the aid is not contingent upon any specific foreign tax or financial burden being imposed.
Komisija je nazadnje menila, da selektivnega značaja zadevnih davčnih ugodnosti ni mogoče upravičiti z naravo ali splošno shemo italijanskega davčnega sistema, niti ni bilo videti, da bi te nadomestile morebitne stroške, nastale v tujini zaradi udeležbe na takih sejmih, saj pomoč ni odvisna od uvedbe nobenega posebnega tujega davčnega ali finančnega bremena.
Neither did any of the exceptions provided for in Article 87(2) and (3) of the EC Treaty seem to apply.
Ne zdi se tudi, da bi se uporabljala katera koli od izjem, določenih v členu 87(2) in (3) Pogodbe ES.
The advantages were linked to expenses not eligible for aid under any of the block exemption regulations or Community guidelines; under the Block Exemption Regulation for SMEs in particular, aid for participation in trade fairs is admissible only if it does not exceed 50 % of the eligible costs and for the first participation by an SME in a particular fair or exhibition, while the tax incentive in question concerns all companies and all costs associated with taking part in any trade fairs abroad.
Ugodnosti so bile povezane s stroški, ki niso upravičeni do pomoči na podlagi nobene od uredb o skupinskih izjemah ali smernic Skupnosti; zlasti v skladu z uredbo o skupinskih izjemah za mala in srednja podjetja je pomoč za udeležbo na sejmih dopustna samo, če ne presega 50 odstotkov upravičenih stroškov in za prvo udeležbo malega ali srednjega podjetja na določenem sejmu ali razstavi, medtem ko se zadevna davčna spodbuda nanaša na vsa podjetja in vse stroške, povezane z udeležbo na kakršnih koli sejmih v tujini.
COMMENTS FROM ITALY
PRIPOMBE ITALIJE
In response to the appraisal made by the Commission in its letter of 18 March 2004 initiating the formal investigation, the Italian authorities raised three main observations aimed at demonstrating that the scheme at issue does not discriminate between potential beneficiaries in the different branches of the distributive trades, but constitutes a general measure open to all undertakings engaged in trading activities.
Italijanski organi so kot odgovor na presojo Komisije iz njenega dopisa z dne 18. marca 2004 o sprožitvi formalne preiskave predložili tri glavne pripombe, ki naj bi dokazale, da zadevni program ne razlikuje med morebitnimi upravičenci v različnih panogah trgovine, ampak pomeni splošen ukrep, ki je na voljo vsem podjetjem, ki se ukvarjajo s trgovinskimi dejavnostmi.
First, according to the Italian authorities, the measure is applicable without distinction to all sectors of the economy and is open to all undertakings liable to Italian business taxation, provided they incur costs with respect to participation in trade fairs abroad.
Prvič, italijanski organi menijo, da se ukrep uporablja brez razlikovanja za vse sektorje gospodarstva in je na voljo vsem podjetjem, ki so zavezana italijanski obdavčitvi ustvarjenega dohodka, če imajo stroške v zvezi z udeležbo na sejmih v tujini.
The Italian authorities also point out that the tax incentive in question also applies to undertakings having a permanent establishment abroad.
Italijanski organi tudi poudarjajo, da se zadevna davčna spodbuda uporablja tudi za podjetja, ki imajo stalno poslovno enoto v tujini.
They add that the tax incentive is strictly linked to the costs incurred in taking part in trade fairs abroad, and does not provide any disproportionate tax benefits.
Dodajajo, da je davčna spodbuda strogo povezana s stroški, nastalimi pri udeležbi na sejmih v tujini, in ne zagotavlja nobenih nesorazmernih davčnih ugodnosti.
The Italian authorities consider that the scheme does not promote participation in trade fairs abroad as a separate business activity, but as an investment open to all undertakings, which the Italian Government intends to encourage as a general economic policy objective.
Italijanski organi menijo, da program ne spodbuja udeležbe na sejmih v tujini kot ločene poslovne dejavnosti, ampak kot naložbo, ki je na voljo vsem podjetjem in ki jo italijanska vlada namerava spodbujati kot splošni cilj gospodarske politike.
The Italian authorities finally clarify that the advantage applies to undertakings having a permanent establishment abroad insofar as the expenditure incurred in taking part in trade fairs is charged to the head office in Italy.
Italijanski organi nazadnje pojasnjujejo, da se ugodnost uporablja za podjetja s stalno poslovno enoto v tujini, če se izdatki, nastali z udeležbo na sejmih, zaračunajo sedežu podjetja v Italiji.
Second, the Italian authorities argue that the measure does not put non-exporting undertakings at a disadvantage, but that, on the contrary, it offers an incentive for them to find it worthwhile to participate in fairs of this kind.
Drugič, italijanski organi trdijo, da ukrep ne postavlja neizvoznih podjetij v slabši položaj, ampak da jih nasprotno spodbuja, da se jim izplača sodelovati na takih sejmih.
Where an undertaking operated in a sector producing goods or services that cannot be traded or exported, it would not be in competition with other undertakings operating in sectors producing the same goods or services.
Če bi podjetje delovalo v sektorju, ki proizvaja blago ali storitve, ki jih ni mogoče tržiti ali izvažati, ne bi konkuriralo drugim podjetjem v sektorjih, ki proizvajajo enako blago ali storitve.
Third, the Italian authorities stress that the measure is in force for one year only, and that therefore the advantage given to undertakings participating in trade fairs abroad does not significantly distort the functioning of the common market.
Tretjič, italijanski organi poudarjajo, da ukrep velja samo eno leto, in da torej ugodnost, odobrena podjetjem, ki sodelujejo na sejmih v tujini, ne izkrivlja pomembno delovanja skupnega trga.
Having considered the observations submitted by the Italian authorities, the Commission maintains the position it expressed in the letter of 18 March 2004 initiating the formal investigation procedure, namely that the scheme under examination constitutes state aid because it cumulatively fulfils all the relevant criteria laid down in Article 87(1) of the EC Treaty.
Ob upoštevanju pripomb, ki so jih predložili italijanski organi, Komisija ostaja pri stališču, ki ga je izrazila v dopisu z dne 18. marca 2004 o sprožitvi formalnega postopka preiskave, namreč, da obravnavani program pomeni državno pomoč, saj hkrati izpolnjuje vsa ustrezna merila, določena v členu 87(1) Pogodbe ES.
First, to be considered aid a measure must afford the beneficiaries an advantage that reduces the costs they would normally bear in the course of their business.
Da ukrep pomeni pomoč, mora ta upravičencem najprej zagotoviti ugodnost, ki zmanjša stroške, ki bi jih po navadi nosili pri svojem poslovanju.
All undertakings in Italy are liable for corporate income tax charged on their net profits resulting from the difference between their gross revenues and their business expenses as indicated in their accounts.
Vsa podjetja v Italiji so zavezana davku od dobička pravnih oseb, ki se zaračuna na njihov čisti dobiček, ki izhaja iz razlike med njihovimi bruto prihodki in tekočimi stroški poslovanja, kakor so navedeni v njihovih knjigah.
The scheme affords the beneficiaries an economic advantage consisting in the reduction of their taxable profits by an amount corresponding to the costs incurred through taking part in trade fairs abroad, in addition to the ordinary deduction from gross revenues permitted for tax purposes.
Program zagotavlja upravičencem gospodarsko prednost, ki vključuje znižanje njihovega obdavčljivega dobička za znesek, ki ustreza stroškom, nastalim z udeležbo na sejmih v tujini, poleg običajnega odbitja od bruto prihodkov, dovoljenega za davčne namene.
A beneficiary undertaking incurring such costs posts in its accounts a corresponding negative adjustment having the effect of lowering the corporate income tax burden for the tax year in question.
Podjetje upravičenec, ki ima take stroške, v svoje knjige vknjiži ustrezen negativen popravek, ki povzroči znižanje bremena davka od dobička pravnih oseb za zadevno davčno leto.
This advantage finally results in lower payments of tax due for the year, constituting a financial benefit for the beneficiary.
Ta ugodnost nazadnje pripelje do nižjih plačil davka, ki ga je treba plačati v letu, kar pomeni finančno korist za upravičenca.
In its submissions, Italy observed that the scheme in question does not confer any significant competitive advantages on its beneficiaries in that its effects are limited to the costs actually incurred, and the same mechanisms are applied as for the other deductions allowed by the Italian Income Tax Code (TUIR).
V svojih pripombah je Italija navedla, da zadevni program njegovim upravičencem ne zagotavlja nobenih pomembnih konkurenčnih prednosti, saj so njegovi učinki omejeni na dejansko nastale stroške, in da se uporabljajo enaki mehanizmi kot za druga odbitja, ki jih dovoljuje italijanski zakon o dohodnini (TUIR).
The Commission considers, however, that, as the Italian authorities have recognised, the deduction at issue is extraordinary with respect to the normal deduction allowed for tax purposes and should therefore be viewed as an advantage reducing costs normally borne by undertakings liable to corporate income tax in Italy.
Vendar pa Komisija meni, da je, kot so priznali italijanski organi, zadevno odbitje glede na običajno odbitje, dovoljeno za davčne namene, izjemno in ga je torej treba obravnavati kot ugodnost, ki znižuje stroške, ki jih po navadi nosijo podjetja, zavezana davku od dobička pravnih oseb v Italiji.
The Commission therefore confirms its appraisal that the scheme in question provides its beneficiaries with an economic and financial advantage taking the form of a reduction of taxable profits in Italy.
Komisija torej potrjuje svojo presojo, da zadevni program svojim upravičencem zagotavlja gospodarsko in finančno ugodnost v obliki znižanja obdavčljivega dobička v Italiji.
Second, the advantage must be granted by the State or through state resources.
Drugič, ugodnost mora dodeliti država ali mora biti dodeljena iz državnih sredstev.
As the Italian authorities did not submit any objections, the Commission confirms the appraisal made when initiating the formal investigation procedure, according to which the advantage is attributable to the State as it consists in the forgoing of tax revenues normally collected by the Italian Treasury.
Ker italijanski organi niso predložili nobenih ugovorov, Komisija potrjuje presojo, ki jo je opravila, ko je sprožila formalni postopek preiskave, po kateri je pomoč mogoče pripisati državi, saj vključuje odpoved davčnim prihodkom, ki jih po navadi pobere italijansko finančno ministrstvo.
Third, the measure must be specific or selective in that it favours ‘certain undertakings or the production of certain goods’.
Tretjič, ukrep mora biti poseben ali selektiven, tako da daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
The Italian authorities essentially maintain that the measure is open to all undertakings taxable in Italy and carrying out certain investments which are favoured by the Italian Government, according to the economic policy objectives pursued by the scheme in question.
Italijanski organi trdijo, da je ukrep na voljo vsem podjetjem, ki so obdavčljiva v Italiji in ki opravljajo določene naložbe, ki jim italijanska vlada daje prednost v skladu s cilji gospodarske politike, katerim sledi zadevni program.
After attentive scrutiny, the Commission confirms its opinion that the exceptional tax deduction scheme enacted by Italy constitutes a specific scheme favouring only the undertakings incurring certain eligible expenses concerned with participation in trade fairs abroad and excluding other undertakings not participating in these fairs.
Po pozorni preučitvi Komisija potrjuje svoje mnenje, da je program izjemnih davčnih olajšav, ki ga je sprejela Italija, poseben program, ki daje prednost samo podjetjem z določenimi upravičenimi stroški, povezanimi z udeležbo na sejmih v tujini, in izključuje druga podjetja, ki na takih sejmih ne sodelujejo.
Even if it is in principle open to all undertakings participating in trade fairs abroad on a voluntary basis, the scheme effectively favours only the undertakings engaged in exporting and is not open to other business sectors.
Četudi je program načelno na voljo vsem podjetjem, ki prostovoljno sodelujejo na sejmih v tujini, pa dejansko daje prednost samo podjetjem, ki se ukvarjajo z izvozom, in ni na voljo drugim poslovnim sektorjem.
According to the case law of the Court of Justice, advantages granted to undertakings that carry on export activities and incur certain expenses related to those activities are selective in nature [4].
Glede na sodno prakso Sodišča so ugodnosti, dodeljene podjetjem, ki opravljajo izvozne dejavnosti in imajo določene stroške, povezane s temi dejavnostmi, selektivne po naravi [4].
The Commission cannot accept the argument put forward by the Italian authorities that undertakings not involved in trading and exporting cannot be compared with those involved in trading and therefore that the scheme is general.
Komisija ne more sprejeti argumenta, ki so ga predložili italijanski organi, da podjetij, ki niso vključena v trgovanje in izvažanje, ni mogoče primerjati s podjetji, ki so vključena v trgovanje, ter da je torej program splošen.
The Commission considers that, since the advantage conferred by excluding certain specific expenses from the tax base is limited only to undertakings carrying on export activities and comes on top of the ordinary tax deduction, it cannot be considered a general measure.
Komisija meni, da, ker je ugodnost, dodeljena z izključitvijo določenih posebnih stroškov iz davčne osnove, omejena samo na podjetja, ki opravljajo izvozne dejavnosti, in obstaja poleg običajne davčne olajšave, te ni mogoče obravnavati kot splošen ukrep.
The Commission further notes that the Italian authorities have not demonstrated that the measure is justified by the nature or general scheme of the tax system.
Komisija nadalje navaja, da italijanski organi niso dokazali, da ukrep upravičuje narava ali splošna shema davčnega sistema.
In any event, the advantages conferred on the beneficiaries are not consistent with the internal logic of the Italian tax system and are of an exceptional and temporary nature.
V vsakem primeru ugodnosti za upravičence niso v skladu z notranjo logiko italijanskega davčnega sistema ter so izjemne in začasne.
The Commission therefore confirms its view that the scheme is specific because, for example, it favours only undertakings that are engaged in exporting and accordingly ‘exhibit products’ at trade fairs abroad, as opposed to service undertakings, undertakings trading in goods not suitable for being exhibited at trade fairs, and undertakings taking part in trade fairs in Italy.
Komisija torej potrjuje svoje mnenje, da je program poseben, ker, na primer, daje prednost samo podjetjem, ki se ukvarjajo z izvozom in torej „razstavljajo proizvode“ na sejmih v tujini, v nasprotju s storitvenimi podjetji, podjetji, ki trgujejo z blagom, ki ni primerno za razstavljanje na sejmih, in podjetji, ki sodelujejo na sejmih v Italiji.
The Commission also confirms its initial doubts as to whether all the companies subject to tax in Italy are entitled to the same level of benefits with respect to trade fairs in which they take part abroad.
Komisija tudi potrjuje svoje začetne dvome o tem, ali so vsa podjetja, zavezana davku v Italiji, upravičena do iste ravni ugodnosti v zvezi s sejmi, na katerih sodelujejo v tujini.
The Italian authorities have confirmed that the expenses eligible for the incentive at issue also include those incurred by a foreign permanent establishment of an Italian company which assumes a degree of independence from its head office, as provided by Article 162 TUIR or under the relevant tax conventions in force with the country where the permanent establishment is situated.
Italijanski organi so potrdili, da stroški, upravičeni do zadevne spodbude, vključujejo tudi stroške, ki jih ima stalna poslovna enota italijanskega podjetja v tujini, ki od svojega sedeža prevzame določeno stopnjo samostojnosti, kakor je določeno v členu 162 TUIR ali v ustreznih veljavnih davčnih konvencijah z državo, v kateri je stalna poslovna enota.
However, Italy maintains that the advantage in question is applicable only if, in accordance with Article 1(1)(b) of DL 269/2003, the expenses in question are directly incurred by an Italian beneficiary.
Vendar pa Italija trdi, da se zadevna ugodnost uporablja samo, če ima v skladu s členom 1(1)(b) DL 269/2003 zadevne stroške neposredno italijanski upravičenec.
This obliges foreign establishments or branches of Italian companies to charge the expenses in question directly to an Italian office in order to benefit from the tax reduction in question, effectively excluding foreign establishments of Italian-based undertakings from the advantage at issue.
Zato morajo tuje poslovne enote ali podružnice italijanskih podjetij zadevne stroške zaračunati neposredno italijanskemu sedežu, da bi lahko uporabljale zadevno znižanje davka, kar tuje poslovne enote podjetij s sedežem v Italiji dejansko izključuje iz zadevne ugodnosti.
The Commission concludes that for this reason too the scheme does not seem open to all undertakings on an equal basis.
Komisija tudi zaradi tega razloga ugotavlja, da se program ne zdi na voljo vsem podjetjem na enaki osnovi.
Finally, the measure must affect competition and trade between Member States.
Nazadnje mora ukrep vplivati na konkurenco in trgovino med državami članicami.
Italy essentially maintains that the measure does not affect competition at all or, alternatively, that its effects on competition are insignificant given the short duration of the scheme in question.
Italija trdi, da ukrep sploh ne vpliva na konkurenco oziroma da so njegovi učinki na konkurenco neznatni glede na kratko trajanje zadevnega ukrepa.
Considering the effects of the measure, the Commission confirms the appraisal made when initiating the formal investigation.
Glede na učinke ukrepa Komisija potrjuje presojo, ki jo je opravila, ko je sprožila formalno preiskavo.
In line with settled case law of the Court [5], for a measure to distort competition it is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
V skladu z ustaljeno sodno prakso Sodišča [5] je za to, da ukrep izkrivlja konkurenco, dovolj, da prejemnik pomoči tekmuje z drugimi podjetji na trgih, odprtih za konkurenco.
In particular, the Commission confirms that the measure distorts competition and trade between Member States because its objectives and effects are specifically concerned with improving the trading conditions of the beneficiaries in exporting their goods to foreign markets and therefore directly affect companies active in international trade, including intra-Community trade.
Zlasti Komisija potrjuje, da ukrep izkrivlja konkurenco in trgovino med državami članicami, ker se njegovi cilji in učinki posebej nanašajo na izboljšanje pogojev poslovanja upravičencev pri izvozu svojega blaga na tuje trge, in torej neposredno vpliva na podjetja, dejavna v mednarodni trgovini, vključno s trgovino v Skupnosti.
Moreover, even aid for extra-Community export activities may affect intra-Community trade and distort competition within the Community [6].
Poleg tega lahko celo pomoč za izvozne dejavnosti zunaj Skupnosti vpliva na trgovino v Skupnosti in izkrivi konkurenco v njej [6].
The Commission cannot accept the argument concerning the scheme’s limited effects on competition, because the fact that the measure remains in force for only one year does not rule out the possibility that the amounts involved may be large enough to have significant effects on certain markets.
Komisija ne more sprejeti argumenta o omejenih učinkih programa na konkurenco, saj dejstvo, da ukrep velja samo eno leto, ne izključuje možnosti, da so vpletene količine lahko dovolj velike, da imajo pomembne učinke na nekatere trge.
This is particularly true where the beneficiaries are large companies that normally take part in many trade fairs.
To zlasti drži, kadar so upravičenci velika podjetja, ki se po navadi udeležujejo številnih sejmov.
Moreover, given that the aid is not limited in absolute terms, its amount could be substantial.
Poleg tega je lahko glede na to, da pomoč ni omejena v absolutnem smislu, njen znesek precejšen.
In any event, the limited amount of the aid would not be enough to rule out the possibility of competition and trade between Member States being distorted.
V vsakem primeru omejen znesek pomoči ne bi zadostoval, da bi izključil možnost izkrivljanja konkurence in trgovine med državami članicami.
In addition, it seems reasonable to assume that the short period of validity of the measure will not allow undertakings that do not normally take part in trade fairs to benefit from the advantage provided, in particular if these companies have to take decisions such as whether or not to enter a new market.
Poleg tega se zdi smiselno domnevati, da kratko obdobje veljavnosti ukrepa ne bo omogočilo podjetjem, ki po navadi ne sodelujejo na sejmih, da bi izkoristila ponujeno ugodnost, zlasti če morajo ta podjetja sprejeti odločitve, kot je, ali vstopiti na nov trg ali ne.
The measure therefore seems more aimed at benefiting firms that already commonly use trade fairs, including companies whose main business objective is specifically to organise and manage the exhibition of products at trade fairs, which would disproportionately benefit from the incentive at issue because they are not expressly excluded from the scope of Article 1(1)(b) of DL 269/2003.
Namen ukrepa se torej zdi bolj koristiti podjetjem, ki že po navadi uporabljajo sejme, vključno s podjetji, katerih glavni poslovni cilj je zlasti organizirati in voditi razstavljanje proizvodov na sejmih, in ki bi imela nesorazmerne koristi iz zadevne spodbude, saj niso izrecno izključena iz področja uporabe člena 1(1)(b) DL 269/2003.
Legality of the scheme
Zakonitost programa
The Italian authorities have put the scheme into effect without prior notification to the Commission and have therefore failed to fulfil their obligation under Article 88(3) of the EC Treaty.
Italijanski organi so program začeli izvajati, ne da bi o tem predhodno uradno obvestili Komisijo, in torej niso izpolnili svoje obveznosti iz člena 88(3) Pogodbe ES.
Insofar as the measure constitutes state aid within the meaning of Article 87(1) of the EC Treaty and has been put into effect without prior approval from the Commission, it is to be classed as illegal aid.
Če ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe ES in se je začel izvajati brez predhodne odobritve Komisije, ga je treba opredeliti kot nezakonito pomoč.
Insofar as the measure constitutes state aid within the meaning of Article 87(1) of the EC Treaty, its compatibility must be assessed in the light of the exceptions provided for in Article 87(2) and (3) of the EC Treaty.
Če ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe ES, je treba njegovo združljivost oceniti ob upoštevanju izjem, določenih v členu 87(2) in (3) Pogodbe ES.
The Italian authorities have not explicitly challenged the Commission’s assessment, set out in its letter of 18 March 2004 initiating the formal investigation, that none of the exceptions provided for in Article 87(2) and (3) of the EC Treaty, whereby state aid may be considered compatible with the common market, applies in the present case.
Italijanski organi niso izrecno izpodbijali presoje Komisije iz njenega dopisa z dne 18. marca 2004 o sprožitvi formalne preiskave, da se v tem primeru ne uporablja nobena od izjem iz člena 87(2) in (3) Pogodbe ES, na podlagi katerih je mogoče državno pomoč obravnavati kot združljivo s skupnim trgom.