natgillin/translations-raw huggingface dataset:
Ordinary-law taxation simulation
Simulacija obdavčitve po splošnem pravu
Actual taxation of FT
Dejanska obdavčitev FT
Undertaxation
Prenizka obdavčitev
The French authorities made a precise calculation of the business tax FT would have paid in 2000, 2001 and 2002 had it been subject to the ordinary-law arrangements on the basis of a breakdown at local level of equipment and movable property, immovable property and wages after application of the local tax rates.
Francoski organi so davek od dohodka iz dejavnosti, ki bi ga moral FT plačati za 2000, 2001 in 2002, če bi bil zavezan po režimu splošnega prava, natančno izračunali iz porazdelitve opreme in premičnin na lokalni ravni, zemljiških podatkov in plač ob uporabi lokalnih stopenj obdavčitve.
They estimated the business tax for the years 1994 to 1999 by reference to the amount of business tax FT would have paid in 2000 had it been subject to the ordinary-law arrangements, corrected by the trend in the taxable base and in tax rates since 1991, given that the data available did not make it possible to carry out a precise calculation for the years prior to 2000 in view of the difficulty of reconstituting the local bases and rates.
Davek od dohodka iz dejavnosti za leta 1994–1999 so ocenile glede na višino davka od dohodka iz dejavnosti, ki bi ga moral FT plačati za leto 2000, če bi bil zavezan po režim splošnega prava, popravljeno glede na razvoj davčne osnove in davčnih stopenj od leta 1991 naprej, saj razpoložljivi podatki niso omogočali natančnega izračuna za leta pred l. 2000, če upoštevamo težave pri rekonstrukciji osnov in lokalnih stopenj.
It follows from these estimates that the amount of aid to be recovered is EUR 1140 million.
Iz teh ocen izhaja, da je znesek pomoči, ki jih je treba vrniti, znašal 1140 milijonov EUR.
Lastly, at the meetings with the Commission on 16 and 23 June 2004, the French authorities maintained that the calculations previously submitted to the Commission were imprecise and that it was impossible to estimate for certain the amount of aid from which FT had benefited during the period 1994 to 2003.
Navsezadnje so na srečanjih s Komisijo 16. in 23. junija 2004 francoski organi zastopali stališče, da so bili predhodni izračuni, ki so jih predložili Komisiji, nenatančni ter da je bilo nemogoče z gotovostjo oceniti višino pomoči, ki jo je pridobil FT za obdobje 1994–2003.
Accordingly, they called on the Commission not to rule on the aid allegedly granted to FT under the special business tax scheme.
Zaradi tega so pozvali Komisijo, naj se ne izreka o pomoči, od katere naj bi bil imel koristi FT v okviru posebnega režima davka od dohodka iz dejavnosti.
Concerning this last argument, the Commission notes first of all that it is a new argument which contradicts the previous position of the French authorities, which had submitted estimates on 15 May 2003, as confirmed and supplemented on 29 January 2004.
V zvezi z zadnjim argumentom Komisija najprej ugotavlja, da je to nov argument, ki je v nasprotju s prejšnjim stališčem francoskih organov, ki so 15. maja 2003 predložili ocene, ki so bile potrjene in dopolnjene 29. januarja 2004.
Moreover, the French authorities did not question the accuracy of these estimates at any time during the course of the procedure.
Francoski organi med drugim niso dvomili v pravilnost teh ocen ves čas poteka postopka.
It was not until the June 2004 meetings, when it became clear that the Commission's investigation was coming to an end, that the French authorities queried the estimates provided previously.
Šele med srečanji junija 2004, ko je izgledalo, da se preiskava Komisije zaključuje, so francoski organi začeli oporekati poprej predloženim ocenam.
In these circumstances, the argument as to the impossibility of calculating with any accuracy the amount of aid from which FT benefited cannot not be accepted.
V teh okoliščinah argument, da ni mogoče natančno izračunati zneska pomoči, ki jo je pridobil FT, ne more biti sprejet.
On 5 July 2004, the French authorities submitted to the Commission new estimates as to the business tax which would have been payable by FT had it been subject to the ordinary law between 1991 and 2002 inclusive.
Francoski organi so med drugim Komisiji 5. julija 2004 predložili nove ocene o davku od dohodka iz dejavnosti, ki bi ga bil moral plačati FT, če bi bil zavezan po splošnem pravu med l. 1991 in 2002.
By fax dated 13 July 2004, the French authorities stated that ‘these estimates are based only on the actual amount, now known, of business tax paid by FT for the year 2003 in accordance with the ordinary-law arrangements’.
Po faksu z dne 13. julija 2004 so francoski organi opredelili, da „se te ocene naslanjajo zgolj na trenutno poznani efektivni znesek davka od dohodka iz dejavnosti, ki ga je FT izplačal v okviru leta 2003 po določbah splošnega prava“.
By fax dated 16 July 2004, the French authorities outlined the method it had used in making these new estimates:
Po faksu z dne 16. julija 2004 so francoski organi podrobneje podali metodologijo, po kateri so bile izračunane nove ocene:
the French authorities established that FT's net business tax contribution for 2003 amounted to EUR 773 million;
francoski organi so ugotovili, da neto prispevek davka od dohodka iz dejavnosti FT za leto 2003 dosega 773 milijonov EUR,
they then calculated the business tax contribution FT would have paid under the terms of Law No 90-568 having regard to its declarations for 2003; this amount came to EUR 696 million;
nato so izračunali prispevek davka od dohodka iz dejavnosti, ki bi ga FT plačal po zakonu št. 90-568, če se upošteva napovedi FT za leto 2003; ta znesek dosega 696 milijonov EUR,
the French authorities then noted that the new provisions in force (application of the ordinary-law arrangements using the actual rates and real bases) would have had the effect of increasing for the 2003 financial year by EUR 77 million, or 11,06 %, the contribution which would have been due under the previous rules;
francoski organi so potem ugotovili, da bi nove veljavne določbe (uporaba režima splošnega prava pri efektivnih stopnjah in realnih osnovah) vodile k povečanju prispevka za obdobje 2003 za 77 milijonov EUR, kar je 11,06 % prispevka, ki bi se ga moralo plačati ob uporabi predhodnih predpisov,
this percentage increase was then applied to the contributions actually paid by FT between 1991 and 2002;
ta odstotek povečanja so potem uporabili pri prispevkih, ki jih je FT dejansko plačal med l. 1991 in 2002;
it follows from these estimates that the undertaxation of FT for the period between 1994 and 2002 amounted to EUR 798 million.
iz teh ocen sledi, da prenizka obdavčitev FT za obdobje med l. 1994 in 2002 dosega 798 milijonov EUR.
Source: French authorities’ letter of 5 July 2004.
VIR: dopis francoskih organov z dne 5. julija 2004.
In view of the discrepant information submitted by the French authorities, the Commission cannot at this stage say exactly how much aid is to be recovered, but what it can say is that FT benefited from State aid the indicative amount of which is somewhere between EUR 798 million and EUR 1140 million in capital, to which must be added interest from the date on which the aid was at the disposal of the recipient until the date of its recovery [25].
Upoštevajoč različne informacije, ki so jih predložili francoski organi, Komisija na tej stopnji ne more določiti natančnega zneska pomoči, ki jo je treba vrniti, vendar meni, da je FT od državne pomoči pridobil korist, katere višina se giblje med 798 milijoni EUR in 1140 milijoni EUR v kapitalu, k čemur se prištevajo še obresti od dne, ko je bila pomoč dana na razpolago upravičencu, do dne njihovega vračila [25].
The exact amount of aid to be recovered will be determined by the Commission, in collaboration with the French authorities, within the framework of the recovery procedure, at the latest by 1 November 2004.
Natančni znesek pomoči, ki jo je treba vrniti, bo določila Komisija v sodelovanju s francoskimi organi v okviru postopka vračanja najkasneje do pred 1. novembrom 2004.
In conclusion, the Commission considers that the specific business tax scheme applicable to FT between 1994 and 2003 procured it an advantage amounting to State aid in that it was undertaxed compared with the ordinary-law situation.
Komisija na koncu meni, da je posebni režim davka od dohodka iz dejavnosti FT med leti 1994 in 2003 le-temu prinesel prednost v državni pomoči s tem, da je bil FT premalo obdavčen glede na splošno pravo.
This State aid, which was granted by the French authorities in violation of their prior notification obligation, is incompatible with the common market and must be recovered.
Ta državna pomoč, ki so jo podelili francoski organi in kršili svojo obvezanost k predhodni prijavi, je nezdružljiva s skupnim trgom in jo je treba vrniti.
The Commission calls on the French authorities, in accordance with their duty of honest cooperation, to collaborate with it in determining the exact amount of aid to be recovered,
Komisija vabi francoske organe, da v skladu s svojo dolžnostjo poštenega sodelovanja z njo sodelujejo pri določitvi natančnega zneska pomoči za vračilo –
The State aid granted illegally by France in infringement of Article 88(3) of the EC Treaty to France Télécom under the business tax scheme applicable to that company during the period 1 January 1994 to 31 December 2002 (provided for by Law No 90-568 (Article 18) and Article 1654 CGI) is incompatible with the common market.
Državna pomoč, ki jo je Francija v nasprotju s členom 88(3) Pogodbe ES podelila France Télécom z režimom davka od dohodka iz dejavnosti, ki je za to podjetje odmerjen v obdobju od 1. januarja 1994 do 31. decembra 2002 (kot ga predvideva zakon št. 90-568 (člen 18) in člen 1654 CGI), je nezdružljiva s skupnim trgom.
France shall take all necessary measures to recover from France Télécom the aid referred to in Article 1.
Francija ukrene vse potrebno, da France Télécom vrne pomoč, določeno v členu 1.
Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of this Decision.
Vračilo se izvede nemudoma, v skladu s postopki državnega prava, če le omogočajo takojšnje in učinkovito izvajanje te odločbe.
The aid to be recovered shall include interest from the date on which it was at the disposal of the recipient until the date of its recovery.
Pomoči, ki jih je treba vrniti, vključujejo obresti od datuma, ko so bile na razpolago upravičencu, do datuma vračila.
The interest shall be calculated in conformity with the provisions laid down in Chapter V of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty [26].
Obresti se izračunajo v skladu z določbami poglavja V Uredbe (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [26].
France shall inform the Commission, within two months of notification of this Decision, of the measures that it proposes to take and that it has already taken to comply with it.
Francija v roku dveh mesecev, ki se štejeta od datuma objave te odločbe, obvesti Komisijo o ukrepih, ki jih namerava sprejeti in jih je že sprejela za njeno izvajanje.
For that purpose, France shall use the questionnaire annexed to this Decision.
Za ta namen Francija uporabi vprašalnik, ki je priložen tej odločbi.
OJ C 57, 12.3.2003, p. 5.
UL C 57, 12.3.2003, str. 5.
See paragraphs 1 to 8 of the opening decision, which are to be considered an integral part of this Decision.
Glej točke 1 do 8 sklepa o začetku postopka, ki jih je treba imeti za sestavni del te odločbe.
OJ C 57, 12.3.2003, p. 5, hereinafter called ‘decision to open the procedure’ or ‘opening decision’.
UL C 57, 12.3.2003, str. 5, v nadaljevanju „sklep o začetku postopka“ ali „sklep o začetku“.
Party wishing that its identity be kept confidential.
Stranka, ki želi svojo identiteto ohraniti zaupno.
To which a complaint lodged by the same companies dated 22.1.2003 was annexed.
Ki jim je bila priložena pritožba, ki sta jo predložili isti družbi in ima datum 22.1.2003.
LDCOM sent the Commission a corrigendum, which was forwarded to the French authorities on 16.6.2003.
Družba LD Com je poslala Komisiji seznam napak, ki je bil poslan francoskim organom 16.6.2003.
See paragraphs 25 to 33 of the opening decision.
Glej točke 25–33 sklepa o začetku postopka.
It had been subject, on the other hand, since 1988 to VAT; see the ‘Report to Parliament on the normalisation of the local taxation of France Télécom’, Directorate-General for Taxes, November 2001, p. 6.
Bila pa je zavezana za DDV od leta 1988 naprej, glej Poročilo Parlamentu o normalizaciji lokalnega davčnega sistema France Télécom, Generalna direkcija za davke, november 2001, str. 6.
Although Article 18 of Law No 90-568 laid down the principle of the subjection of La Poste and FT to ordinary duties and taxes, it provided that this application of the ordinary rules had to be effected ‘subject to the provisions of Articles 19, 20 and 21 of this Law’.
Četudi je člen 18 zakona št. 90-568 vzpostavil načelo obdavčitve Pošte in FT po splošnem pravu, je opredelil, da je pri tem treba uporabiti splošno pravo „ob upoštevanju določil členov 19, 20 in 21 tega zakona“.
Article 19 of Law No 90-568 provided as follows: ‘Until 1 January 1994, La Poste and France Télécom shall be subject only to such duties and taxes as are actually borne by the State at the time of publication of this Law by reason of the activities transferred to the public operators.
Člen 19 zakona št. 90-568: „Do 1.1.1994 sta Pošta in France Télécom zavezana samo za davke in dajatve, ki jih dejansko plačuje država na datum objave tega zakona, ob upoštevanju dejavnosti, prenesenih na porabnike javnih sredstev.
Until that same date, the contributions paid by France Télécom into the civil research and development budget and by way of the levy for the benefit of the general budget shall be fixed each year by the Finance Acts up to an annual amount calculated by applying to a basic amount, set for 1989 at 13700 million francs, the consumer price index established by the National Statistical Institute and economic studies’.
Do istega datuma so prispevki France Télécom v civilni proračun za raziskave in razvoj ter v okviru dajatve v korist splošnega proračuna vsako leto določeni s finančnimi zakoni v okvirih letnega zneska, ki se ga izračuna tako, da se pri osnovi, ki je za leto 1989 določena na 13700 milijonov frankov, upošteva kazalec spremembe potrošniških cen, ki ga ugotovi Institut national de la statistique et des études économiques“, državni institut za statistiko in ekonomske študije.
The report submitted to Parliament by the Directorate-General for Taxes in November 2001 on the normalisation of the taxation of France Télécom states that ‘the immediate normalisation of the conditions of taxation of France Télécom in relation to business tax would involve, assuming that the rate remains unchanged [i.e. independently of decisions taken by local authorities], an overtaxation of almost 198 million euros for the company’; see the ‘Report to Parliament on the normalisation of the local taxation of France Télécom’, Directorate-General for Taxes, November 2001, p. 16.
Poročilo o normalizaciji davčnega sistema za France Telecom, ki ga je Parlamentu predložila Generalna direkcija za davke novembra 2001, je navedlo, da bi „takojšnja normalizacija pogojev obdavčitve FT v zvezi z davkom od dohodka iz dejavnosti ob nespremenjeni stopnji [se pravi ne glede na odločitve, sprejete s strani lokalnih skupnosti] vodila k previsoki obdavčitvi podjetja za okoli 198 milijonov eurov“, glej Poročilo Parlamentu o normalizaciji lokalnega davčnega sistema France Télécom, Generalna direkcija za davke, november 2001, str. 16.
Article 29 of the 2003 Finance Act completely normalised the arrangements for subjecting FT to business tax as from 1.1.2003.
Člen 29 zakona o financah za leto 2003 je popolnoma normaliziral režim obdavčitve FT po davku od dohodka iz dejavnosti od 1.1.2003.
See in this connection the report submitted by Mr Gilles Carrez on behalf of the Committee on Finance, the General Economy and the Plan on the draft Finance Act, 2003, distributed at the National Assembly on 14.10.2002.
V tem smislu glej poročilo, ki ga je napravil g. GILLES CARREZ v imenu Finančne komisije o splošni ekonomiji ter o načrtu osnutka zakona o financah za leto 2003 ter je bilo razdeljeno v Nacionalni skupščini 14.10.2002.
For more details see Chapter III of the opening decision.
Podrobneje glej sklep o začetku postopka, poglavje III.
The Court of Justice has held that a reduction in social charges pertaining to family allowances could not be ‘made good’ through an additional charge under unemployment insurance.
Sodišče je namreč menilo, da olajšava pri socialnih prispevkih za družinske dajatve ne more biti „uravnotežena“ z dodatno obremenitvijo v okviru zavarovanja za primer brezposelnosti.
See judgment of the Court of Justice of 2 July 1974, Case 173-73, Italian Republic v Commission of the European Communities, [1974] ECR 709, point 34: ‘The argument that the contested reduction is not a “state aid”, because the loss of revenue resulting from it is made good through funds accruing from contributions paid to the unemployment insurance fund, cannot be accepted ’.
Glej sodbo SES z dne 2. julija 1974, zadeva 173–73, Italijanska republika proti Komisiji Evropskih skupnosti, Zap. 709, uvodna izjava 34 pri razlogih: „Argument, po katerem naj bi obtožena olajšava ne bila,državna pomoč, češ da bi se izguba prejemkov kasneje nadoknadila s sredstvi iz prispevkov, nakazanih v okviru zavarovanja za primer brezposelnosti, ne more biti sprejet“.
See also the Commission Decision 2002/581/EC of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy, according to which ‘A selective measure might be justified by the specificity of the activity covered by it, but not by the presence of other selective measures.’ ( OJ L 184, 13.7.2002, p. 27, recital (35)).
Prav tako glej Odločbo Komisije 2002/581/ES z dne 11. decembra 2001 o davčnih ukrepih za banke in bančne ustanove, ki jih izvaja Italija, po kateri bi „selektivni ukrep lahko bil upravičen s specifičnostjo dejavnosti, ki ji je namenjen, ne pa z navzočnostjo drugih selektivnih ukrepov“ ( UL L 184, 13.7.2002, str. 27, uvodna izjava 35).
FT had to pay into the general budget an amount fixed each year by the Finance Acts ‘up to an annual amount calculated by applying to a base, fixed for 1989 at 13700 million francs, the consumer price index established by the National Institute for Statistics and Economic Studies’ (Article 19 of Law No 90-568).
FT je moral v korist splošnega proračuna plačati znesek, ki je bil vsako leto določen s finančnimi zakoni in „se ga izračuna tako, da se pri osnovi, ki je za leto 1989 določena na 13700 milijonov frankov, upošteva kazalec spremembe potrošniških cen, ki ga ugotovi Institut national de la statistique et des études économiques“ (člen 19 zakona št. 90-568).
In view of the fact that the procedure was initiated in respect only of business tax and not of property tax and corporation tax, this Decision covers only business tax.
Glede na dejstvo, da se je postopek začel samo v zvezi z vprašanjem davka od dohodka iz dejavnosti in ne v zvezi z zemljiškim davkom ter davkom na družbe, se ta odločba nanaša samo na davek od dohodka iz dejavnosti.
In any event, for the period concerned, any other exemption from other taxes by the French State for FT's benefit would be time-barred on the date of this Decision within the meaning of Article 15 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ L 83, 27.3.1999, p. 1).
Pri vsakršnem stanju primera bi bilo za obravnavano obdobje vsako drugo oprostitev drugih davkov s strani francoske države v korist FT prepovedano z datumom te odločbe v smislu člena 15 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES (UL L 83, 27.3.1999, str. 1).
Case 173-73, already cited.
Zadeva 173/73, že navedena.
Law No 90-568 provided, in the same chapter entitled ‘Taxation’ and in the same article, that FT did not have to pay any taxes other than those paid by the State and that it had to pay a levy for the benefit of the general budget, these two provisions being applicable during the same period.
Zakon št. 90-568 je v okviru istega poglavja, ki je naslovljeno „davčni sistem“, in z istim členom določil, da FT ni treba plačevati drugih davkov, kot jih plačuje država, ter da mora plačati to dajatev v korist splošnega proračuna, pri čemer se obe določbi izvajata za isto obdobje.
Judgment of the Court of First Instance of 8 June 1995, Case T-459/93, Siemens SA v Commission of the European Communities [1995] ECR II-1675.
Sodba Sodišča prve stopnje z dne 8. junija 1995, zadeva. T-459/93, Siemens SA proti Komisiji Evropskih skupnosti, Zap. II-1675.
Judgment of the Court of First Instance of 15 June 2000, Joined Cases T-298/97, T-312/97, T-313/97, T-315/97, T-600/97 to 607/97, T-1/97, T-3/98 to T-6/98 and T-23/98 Alzetta Mauro and Others v Commission of the European Communities [2000] ECR II-2319, paragraphs 141 et seq.; Judgment of the Court of 9 August 1994, Case C-44/93, Namur-Les Assurances du Crédit SA v Office National du Ducroire and the Belgian State [1994] ECR I-3829.
Sodba Sodišča prve stopnje z dne 15. junija 2000, združene zadeve T-298/97, T-312/97, T-313/97, T-315/97, T-600/97 do 607/97, T-1/97, T-3/98 do T-6/98 in T-23/98, Alzetta Mauro in drugi proti Komisiji Evropskih skupnosti, Zap. II-2319, točke 141 pri razlogih s.; Sodba Sodišča z dne 9. avgusta 1994, zadeva C-44/93, Namur les assurances du Crédit SA proti Office National du Ducroire and the Belgian State, Zap. I-3829.
Judgment of the Court of First Instance of 30 April 2002, Joined Cases T-195/01 and T-207/01, Government of Gibraltar v Commission of the European Communities [2002] ECR II-2309, paragraph 130.
Sodba Sodišča prve stopnje z dne 30. aprila 2002, združeni zadevi T-195/01 in T-207/01, Government of Gibraltar proti Komisiji, Zap. II-2309, točka 130 pri razlogih.
Pursuant to Article 1, point (d), of Regulation (EC) No 659/99, ‘aid scheme’ means any act on the basis of which, without further implementing measures being required, individual aid awards may be made to undertakings defined within the act in a general and abstract manner and any act on the basis of which aid which is not linked to a specific project may be awarded to one or several undertakings for an indefinite period of time and/or for an indefinite amount.
Člen 1(d) Uredbe (ES) št. 659/99 predstavlja „shemo pomoči“: vsak akt, na podlagi katerega je mogoče brez nadaljnjih izvedbenih ukrepov dodeliti individualno pomoč podjetjem, opredeljenem v aktu na splošen in abstrakten način, in kateri koli akt, na podlagi katerega je mogoče dodeliti pomoč, ki ni povezana z določenim projektom, enemu ali več podjetjem za nedoločen čas in/ali v nedoločenem znesku.
Judgment of the Court of First Instance of 10 April 2003, Case T-369/00 Département du Loiret v Commission of the European Communities [2003] ECR II-1789, paragraphs 81 et seq.
Sodba Sodišča prve stopnje z dne 10. aprila 2003, zadeva T-369/00, Département du Loiret proti Komisiji Evropskih skupnosti, Zap. II-1789, točke 81 in naslednje pri razlogih.