natgillin/translations-raw huggingface dataset:
Article 123 of the programme act of 2 August 2002 reads as follows:‘Article 123(1) By derogation from Articles 68 and 201 of the Income Tax Code 1992, resident companies or Belgian branches of non-resident companies which engage exclusively in the activities provided for in Article 115 relating to ships acquired new or second-hand ships which become the property of a Belgian taxpayer for the first time may benefit from an investment deduction of 30 % of the purchase price of these ships.(2) The provisions of this Article are not applicable during the period in which profits from maritime navigation are determined in relation to tonnage.(3) If in a taxable period there is no or insufficient profits to be able to apply the investment deduction, the exemption not granted for that taxable period shall be successively carried forward to the profits of the following taxable periods.(4) Any part of the investment deduction not applied by the time when the profits for maritime navigation are determined in relation to tonnage for the first time may again be deducted from the profits after expiry of the period in which the profits were thus determined.’
Ukrep iz člena 123 zakona o dolgoročnem programu z dne 2. avgusta 2002 se glasi:„Člen 123§ 1 Z izjemo členov 68 in 201 zakonika o davkih na dohodek iz leta 1992 lahko rezidenčne družbe ali belgijske ustanove nerezidenčnih družb, ki izvajajo izključno le dejavnosti, opisane v členu 115, ki se nanašajo na ladje, kupljene v novem stanju ali na rabljene ladje, ki so prvič v lasti belgijskega davčnega zavezanca, koristijo ugodnost znižanja pri investiranju, ki znaša 30 % nakupne cene teh ladij.§ 2 Določila tega člena se ne uporabljajo za obdobje, v katerem so dobički, ki izvirajo iz pomorske plovbe, določeni po tonaži.§ 3 V primeru, ko v davčnem obdobju, za katerega se lahko izvede znižanje pri investiranju, ni dobička, ali pa pride do primanjkljaja dobička, se neodobrena oprostitev plačila davka za to davčno obdobje postopoma prenese na dobičke naslednjih davčnih obdobij.§ 4 Morebitni neupoštevan del odbitka za investiranje, ki obstaja v času, ko se dobički, ki izhajajo iz pomorske plovbe, prvič določajo po tonaži, se lahko ponovno upošteva pri odbitku dobičkov po izteku obdobja, v katerem so bili dobički na tak način določeni.“
Amended by Article 17 of Royal Decree No 12 of 18 April 1967 and by Article 64 of the Act of 22 December 1998.
Spremenjen s členom 17 Kraljevega odloka št. 12 z dne 18. aprila 1967 ter s členom 64 zakona z dne 22. decembra 1998.
Article 124 of the programme act of 2 August 2002.
Člen 124 zakona o dolgoročnem programu z dne 2. avgusta 2002.
Letter SG(98) D/1660.
Pismo SG(98) D/1660.
Case NN 98/97.
Primer NN 98/97.
Letter SG(99) D/4583.
Pismo SG(99) D/4583.
Case NN 35/99.
Primer NN 35/99.
Letter SG(2000) D/105460.
Pismo SG(2000) D/105460.
Case N 142/2000.
Primer N 142/00.
253430610 NT of the world fleet's total of 741600000 NT.
253430610 NT od 741600000 NT svetovne flote.
‘Article 120(1) Business losses incurred during a taxable period by another division of the company may be deducted from the profits determined at a flat rate for the same taxable period in accordance with Article 119 to the extent that these losses could not be deducted from the profits of any of the company's other divisions.’
„Člen 120§ 1 Pavšalno določeni dobički v določenem davčnem obdobju so po členu 119 lahko odbiti od poslovnih izgub, ki so nastale v istem davčnem obdobju v nekem drugem oddelku družbe, v kolikor, in pod pogojem, da te poslovne izgube niso bile odbite od dobičkov v katerem koli drugem oddelku družbe.“
Regulation last amended by Regulation (EC) No 543/97 (OJ L 84, 26.3.1997, p. 6).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 543/97 (UL L 84, 26.3.1997, str. 6).
In section 3.1 entitled ‘Fiscal treatment of shipowning companies’, the Community guidelines refer to fiscal schemes for ‘shipowning companies’ and ‘shipowners’.
V oddelku 3.1, naslovljenem „Davčna obravnava pomorskih družb“, se smernice Skupnosti sklicujejo na davčne sisteme v korist „pomorskih družb“ in „ladjarjev“.
‘Article 124(1) At the taxpayer’s request, the taxable profits from the management of ships on behalf of third parties shall, by derogation from Articles 183, 185, 189 to 207, 233(1) and 235 to 240 of the Income Tax Code 1992, be determined at a flat rate on the basis of the tonnage of the ships covered by the management.(2) The request referred to in paragraph (1) shall be submitted by the taxpayer to the tax office which shall take a decision within three months of the date on which it received the request.
„Člen 124§ 1 Na zahtevo davčnega zavezanca so obdavčeni dobički, ki izhajajo iz upravljanja ladij za račun tretjih, z izjemo členov 183, 185, 189 do 207, 233(1) ter 235 do 240 zakonika o davkih na dohodek iz leta 1992, določeni pavšalno na osnovi tonaže ladij, za katere se upravljanje izvaja.§ 2 Zahtevo, omenjeno v odstavku 1, davčni zavezanec predloži pri davčni upravi, ki v zvezi s tem sprejme odločitev v roku treh mesecev od datuma prejema zahteve.
This deadline may be extended by common agreement between the taxpayer and the tax office.
Ta rok je lahko podaljšan po skupnem sporazumu med davčnim zavezancem in davčno upravo.
The tax office shall decide on the request by an appealable decision.(3) If the request referred to in paragraph (1) is accepted, the scheme for determining profits from maritime shipping on the basis of tonnage shall, in accordance with this Article, take effect from the taxable period following that in which the request was submitted.
Uprava se o zahtevi izreče z odločbo, na katero se je možno pritožiti.§ 3 V primeru, ko je zahteva, navedena v odstavku 1 sprejeta, sistem določanja dobičkov, ki izhajajo iz pomorske plovbe na temelju tonaže v skladu s tem členom, doseže učinek od davčnega obdobja, ki sledi obdobju, v katerem je bila zahteva vložena.
The taxpayer may waive coverage under the said scheme not later than three months after the expiry of the taxable period closed during the 10th calendar year, or a multiple thereof, after that in which the request was submitted.(4) Per ship, per day and per 1000 net tonnes, the profits for the taxable period from the management of ships on behalf of third parties shall be determined in accordance with the amounts specified in the following table:EUR 1,00 for the tranche up to 1000 net tonnes;EUR 0,60 for the tranche between 1000 net tonnes and 10000 net tonnes;EUR 0,40 for the tranche between 10000 net tonnes and 20000 net tonnes;EUR 0,20 for the tranche between 20000 net tonnes and 40000 net tonnes;EUR 0,05 for the tranche above 40000 net tonnes.(5) Any non-allocated part of the losses incurred in managing ships on behalf of third parties remaining at the time when the profits are determined for the first time on the basis of tonnage may again be deducted from the profits after the expiry of the period in which the profits have thus been determined.(6) The scheme provided for in this Article is reserved for taxpayers managing ships on behalf of third parties provided that at least 75 % of the number of ships managed on behalf of third parties are registered in the Belgian register of ships.
Davčni zavezanec se lahko odpove prej omenjenemu sistemu najkasneje tri mesece pred iztekom davčnega obdobja, ki se zaključi v desetem koledarskem letu, ali mnogokratniku slednjega, po obdobju, v katerem je bila zahteva vložena.§ 4 Po ladji, na dan in po 1000 neto ton, so dobički v davčnem obdobju, ki izhajajo iz upravljanja ladij za račun tretjih, določeni po zneskih, navedenih v spodnji tabeli:1,00 EUR za skupino do 1000 ton neto;0,60 EUR za skupino med 1000 ton neto in 10000 ton neto;0,40 EUR za skupino med 10000 ton neto in 20000 ton neto;0,20 EUR za skupino med 20000 ton neto in 40000 ton neto;0,05 EUR za skupino nad 40000 ton neto.§ 5 Morebitni neupoštevani delež izgub, ki izhajajo iz upravljanja ladij za račun tretjih, ki še obstaja v času, ko so dobički prvič določeni po tonaži, se lahko ponovno upošteva pri odbitku od dobičkov po izteku obdobja, v katerem so bili dobički na tak način določeni.§ 6 Sistem, določen v tem členu, je rezerviran za davčne zavezance, ki zagotavljajo upravljanje ladij za račun tretjih, od katerih mora biti najmanj 75 % od števila ladij, ki so v upravljanju za račun tretjih, vpisanih v belgijski register ladij.
Companies wishing to make use of the scheme provided for in this Article may not pursue any activity other than the management of ships.’
Podjetja, ki želijo uporabljati sistem, naveden v tem členu, razen upravljanja ladij ne smejo izvajati drugih dejavnosti.“
Article 119(1) of the programme act.
Člen 119(1) zakona o dolgoročnem programu.
Former version (OJ C 205, 5.7.1997, p. 5).
Starejša različica (UL C 205, 5.7.1997, str. 5).
Commission Decision of 2 August 2000, Case N 790/1999.
Odločba Komisije z dne 2. avgusta 2000, primer N 790/99.
Shipping […] enterprises […] often engage in additional activities more or less closely connected with the direct operation of ships […].
Podjetja pomorske plovbe […] pogosto izvajajo dopolnilne dejavnosti, več ali manj tesno povezane z neposrednim obratovanjem ladij […].
Although it would be out of the question to list here all the auxiliary activities which could properly be brought under the provision, nevertheless a few examples may usefully be given.8.
Čeprav na tem mestu ni potrebno naštevati vseh pomožnih dejavnosti, ki bi jih to določilo lahko zadevalo, je vendar koristno pokazati nekaj primerov.8.
The provision applies, inter alia, to the following activities:[…](c) advertising and commercial propaganda;[…]’
Določilo velja zlasti za naslednje dejavnosti:[…](c) oglaševanje in trgovska propaganda;[…]“
In Dutch also called ‘cargadoor’.
V nizozemščini se imenuje tudi „cargadoor“.
Lower House of the Dutch Parliament, Parliamentary Year 1995 to 1996, 24482, No 3.
Tweede Kamer der Staten-Generaal, vergaderjaar 1995–1996, 24482, št. 3.
Unofficial translation made by the Belgian administration of the passage in the Dutch explanatory memorandum [and here translated into English from the Dutch original]: ‘For the purposes of this article, profits from maritime shipping includes profits made in activities directly connected with the operation of the abovementioned ships.
Neuraden prevod, ki ga je naredila belgijska uprava iz nizozemskega izvlečka navedbe razlogov: „V smislu uporabe tega člena, dobički, ki izhajajo iz pomorske plovbe, vsebujejo dobičke, dosežene iz dejavnosti, ki so neposredno povezane z obratovanjem zgoraj omenjenih ladij.
These activities include loading and unloading under the shipowner's own management and ship brokerage activities carried out under his own management.
Te dejavnosti vsebujejo nakladanje in razkladanje, ki jih izvaja ladjar za svoj račun, kot tudi dejavnosti ‚ladijskega posredništva’, ki ga izvaja za svoj račun.
Such directly connected activities come under the scheme only to the extent that they are performed for the ships operated by the taxpayer.
Ker imajo te dejavnosti neposredno povezavo, jih sistem ne zadeva, razen v primeru, če se izvajajo za ladje davčnega zavezanca.
Moreover, directly connected activities also include the disposal of assets used by the taxpayer in the course of operation.
Prav tako se šteje za neposredno povezavo odtujitev premoženja, v kolikor jih davčni zavezanec uporablja v času obratovanja.
This concerns not only ships operated by the taxpayer but, for instance, also buildings in which management takes place and the company’s assets used for loading and unloading ships.’
To ne zadeva le ladje, ki jih uporablja davčni zavezanec, ampak prav tako, na primer, stavbe, kjer ima sedež uprava in se nahajajo sredstva podjetja, ki se uporabljajo za nakladanje in razkladanje ladij. “
Commission Decision of 20 March 1996, Case N 738/1995.
Odločba Komisije z dne 20. marca 1996, primer N 738/95.
Report of the UNCTAD Secretariat: UNCTAD/RMT/2002 UNITED NATIONS PUBLICATION Sales No E.02.II.D.23 ISBN 92-1-112571-5 ISSN 0566-7682.
Poročilo sekretariata Konference ZN o trgovini in razvoju/RMT/2002 PUBLIKACIJA ZDRUŽENIH NARODOV Prodaja št. E.02.II.D.23 ISBN 92-1-112571-5 ISSN 0566-7682.
Article 124 of the programme act.
Člen 124 zakona o dolgoročnem programu.
See note 4.
Glej pripombo 4.
See section 3.1 of the Community guidelines.
Glej oddelek 3.1 smernic Skupnosti.
Commission decision of 11 December 2002, case N 504/02.
Odločba Komisije z dne 11. decembra 2002, primer N 504/02.
See in particular point 29.
Glej zlasti točko 29.
Commission decision of 16 October 2002, case N 195/02.
Odločba Komisije z dne 16. oktobra 2002, primer N 195/02.
See in particular section 2.8.2.
Glej zlasti oddelek 2.8.2.
Commission decision of 13 May 2003, case N 737/02.
Odločba Komisije z dne 13. maja 2003, primer N 737/02.
See in particular point 26.
Glej zlasti točko 26.
See, in particular, the Commission’s decision of 20 March 1996, case N 738/1995.
Glej opombo 29.
See section 3.1, point 70.
Glej oddelek 3.1, točka 70.
See the guidelines for the examination of State aid to fisheries and acquaculture (OJ C 19, 20.1.2001, p. 7).
Glej glavne smernice v preiskavi državne pomoči v sektorju za ribištvo in ribogojstvo (UL C 19, 20.1.2001, str. 7).
See in particular section 3.1 of the Community guidelines: ‘It is also of interest to stipulate that whereas Community-based shipping companies are the natural recipients of the above tax schemes, certain ship management companies established in the Community may also qualify under the same provisions.
Glej zlasti oddelek 3.1 smernic Skupnosti: „Prav tako je smiselno določiti, da so navigacijske družbe s sedežem v Skupnosti običajne prejemnice prej omenjenih davčnih sistemov, vendar se tudi nekatere družbe za upravljanje s sedežem v Skupnosti na podlagi istih določil lahko z njim okoristijo.
Ship management companies are entities providing different kinds of services to shipowners, such as technical survey, crew recruiting and training, crew management and vessel operation.
Družbe za upravljanje ladij so pravne osebe, ki nudijo različne vrste storitev lastnikom ladij, kot na primer tehnični nadzor, najemanje in usposabljanje posadke, vodenje posadke in obratovanja ladje.
In some cases ship managers are assigned both technical and crewing management of vessels.
V določenih primerih se upravljavci ladij istočasno posvečajo tehničnemu upravljanju ladij in vodenju njihovih posadk.
In this case they act as classic “shipowners” as far as transport operations are concerned.
V tem primeru pri operacijah prometa delujejo kot klasični ‚ladjarji’.
Moreover, as in the case of the shipping industry, this sector is experiencing strong and increasing competition at an international level.
Poleg tega, kot v primeru pomorskega prometa, tudi ta sektor občuti močno in naraščajočo mednarodno konkurenco.
‘ISM Code’ means the international management code for the safe operation of ships and for pollution prevention as adopted by the International Maritime Organisation (IMO) by Resolution A.741(18).
„Zakonik ISM“: Mednarodni zakonik upravljanja za varnost in obratovanje ladij ter preprečevanje onesnaževanja, ki ga je sprejela Mednarodna pomorska organizacija (OMI) z resolucijo A.741(18)
Eligible activities are described in section 2.8.2, points 66 to 75, of the decision of 19 March 2003 and in point 173(c) of the present decision.
Izbrane dejavnosti so opisane v oddelku 2.8.2, točke 66 do 75, odločbe z dne 19. marca 2003, kot tudi v točki 173(c) te odločbe.
See footnote 44.
Glej opombo 44.
For these reasons, it seems appropriate to extend the possibility of tax relief to that cateogry of ship managers. ’
Zaradi teh razlogov se zdi primerno tej kategoriji upravljavcev ladij razširiti možnost odobritve davčnih olajšav “.
on the aid measures implemented by France for Alstom
v zvezi z ukrepi pomoči, ki jih Francija dodeljuje podjetju Alstom
(notified under document number C(2004) 2532)
(notificirano pod dokumentarno številko K(2004) 2532)
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti, zlasti prve alinee člena 88(2),
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru, zlasti 62(1)(a),
Having called on interested parties to submit their comments pursuant to the provisions cited above [1], and having regard to their comments,
po povabilu zainteresiranim strankam, da predstavijo svoje pripombe s skladu z omenjenimi členi [1], in ob upoštevanju teh pripomb,
Following press reports published in the summer of 2003, the Commission asked France to provide information on the bid made by the public-sector nuclear group Areva for Alstom’s Transmission and Distribution (T&D) unit and further information on a package of measures for the Alstom group which was then in considerable financial difficulty.
Po objavi časopisnih člankov poleti leta 2003, je Komisija od Francije zahtevala, da predloži podatke v zvezi s ponudbo za nakup enote skupine Alstom, imenovane prenos in distribucija (v nadaljnjem besedilu „T&D“), ki jo je dala družba Areva, jedrska družba iz javnega sektorja, in druge podatke v zvezi z ukrepi, ki jih je bila deležna skupina Alstom, ko je bila v precejšnjih finančnih težavah.
By letters dated 8 and 14 August 2003, France informed the Commission that it had concluded an agreement on 2 August 2003 with the Alstom group and 32 banks under which Alstom, which was on the verge of bankruptcy, was to be granted a package of support measures as part of a rescue and restructuring plan.
V pismih z dne 8. in 14. avgusta 2003 je Francija obvestila Komisijo, da je 2. avgusta 2003 sklenila sporazum s skupino Alstom in 32 bankami, v katerem je bilo določeno, da se družbi Alstom, ki je bila na robu bankrota, dodeli paket podpornih ukrepov v okviru načrta reševanja in prestrukturiranja podjetja.
By letter dated 27 August 2003, the Commission informed France that it was considering imposing a suspension injunction in respect of some of the planned aid measures.
V pismu z dne 27. avgusta 2003 je Komisija obvestila Francijo, da razmišlja o začasnem odlogu glede na nekatere predvidene ukrepe pomoči.
By letter dated 28 August 2003, the Commission requested additional information on a series of associated measures not included in the package reported by France.
V pismu z 28. avgusta 2003 je Komisija zahtevala dodatne podatke o vrsti povezanih ukrepov, ki niso vključeni v poročilo, ki ga je predložila Francija.
France’s replies to the Commission’s letters were received on 4 September 2003.
Pisne odgovore Francije je Komisija prejela 4. septembra 2003.
On 10 September 2003, France requested an extension of the deadline to reply to the questions asked by the Commission on 28 August 2003 concerning the associated measures.
septembra 2003 je Francija zahtevala podaljšanje roka za odgovore na vprašanja, ki jih je Komisija zastavila 28. avgusta 2003, v zvezi s povezanimi ukrepi.
The Commission refused this request by letter dated 15 September 2003.
Komisija je to zahtevo zavrnila v pismu z dne 15. septembra 2003.
Several working meetings were held between France and the Commission in September 2003 in connection with which working documents were submitted to the Commission by France.
Francija in Komisija sta septembra 2003 imeli več delovnih srečanj, na katerih je Francija Komisiji predala delovne dokumente.
On 17 September 2003, the Commission decided to initiate the formal investigation procedure under Article 88(2) of the Treaty in respect of the notified package of measures and the associated measures.
septembra 2003 je Komisija sklenila, da bo začela s postopkom uradne preiskave iz člena 88(2) Pogodbe, v zvezi s paketom ukrepov in povezanih ukrepov.
The Commission also determined that the conditions were met for it to order France not to implement its acquisition of a holding in the capital of the Alstom group and its underwriting of a subordinated loan.
Med drugim je Komisija ugotovila, da so izpolnjeni pogoji in da Francija ne more biti udeležena pri kapitalu skupine Alstom in vpisu podrejenega posojila.
The Commission decided to authorise the Commission Member with special responsibility for competition matters, in agreement with the President of the Commission, to adopt and notify to France an injunction to suspend some of the aid measures, by 22 September 2003, unless France undertook publicly not to participate in financing measures that would automatically and irreversibly result in a holding in the Alstom group’s equity, without the Commission’s prior approval under the rules applicable to state aid.
Komisija se je odločila, da bo pooblastila člana Komisije s področja konkurence, v soglasju s predsednikom Komisije, da sprejme in Franciji posreduje obvestilo o ustavitvi nekaterih pomoči, najpozneje do 22. septembra 2003, razen če se Francija javno obveže, da ne bo sodelovala pri finančnih ukrepih, ki bi samodejno in nepovratno povzročili sodelovanje pri lastnih sredstvih skupine Alstom, brez predhodnega pristanka Komisije in pod pogoji, ki veljajo za državne pomoči.
On 19 September 2003, France sent the Commission a new draft agreement, still being negotiated, between Alstom, its creditor banks and the state which was to replace the agreement of 2 August 2003.
septembra 2003 je Francija na Komisijo naslovila nov osnutek sporazuma, ki je bil še vedno v fazi pogajanja dne 2. avgusta 2003.
By letter dated 22 September 2003, the Commission took note of this and informed France that, since the conditions set by the Commission on 17 September 2003 had been met, there was no longer any need to pursue the suspension injunction that had been imposed.
V pismu z dne 22. septembra 2003 se je Komisija seznanila s temi elementi in obvestila Francijo, da so pogoji, ki jih je Komisija postavila 17. septembra 2003, izpolnjeni, in da ni potrebe po opustitvi.
A final agreement was notified to the Commission on 26 September 2003.
Dokončni sporazum je bil na Komisijo naslovljen 26. septembra 2003.
It was stated that the details of the amended plan would be sent to the Commission subsequently.
Določeno je bilo, da bodo podrobnosti spremenjenega načrta predstavljene pozneje.
On 15 October 2003, the Commission decided to extend the initiation of the formal investigation procedure under Article 88(2) of the Treaty to include the new measures communicated [2].
oktobra 2003 je Komisija sklenila, da bo glede na nove ukrepe, ki so bili predloženi, podaljšala začetek uradnega preiskovalnega postopka iz člena 88(2) Pogodbe [2].
The Commission’s decisions of 17 September and 15 October 2003 were published jointly in the Official Journal of the European Union [3].
Sklepi Komisije z dne 17. septembra in z dne 15. oktobra 2003 so bili skupaj objavljeni v Uradnem listu Evropske unije [3].
The Commission called on interested parties to submit their comments on the measures.
Komisija je povabila zainteresirane strani, da predstavijo svoje pripombe o zadevnih ukrepih.
By letter dated 31 October 2003, the Commission sent France a request for additional information.
V pismu z dne 31. oktobra 2003 je Komisija na Francijo naslovila zahtevo po dodatnih podatkih.
On 11 November 2003, the Commission wrote to France pointing out delays in the submission of the documents needed for the Commission to assess the case.
novembra 2003 je Komisija Franciji poslala pismo, v katerem je poudarila zastoje pri posredovanju dokumentov, ki jih Komisija potrebuje za presojo primera.
By letters dated 24 and 25 November 2003, France sent the Commission initial information on the sale of Alstom’s T&D activities and on the associated measures.
V pismih z dne 24. in 25. novembra 2003 je Francija Komisiji poslala prvo serijo podatkov v zvezi s prenosom dejavnosti T&D skupine Alstom ter povezanih ukrepov.