natgillin/translations-raw huggingface dataset:
Firstly, with regard to the scheme applicable to persons managing ships on behalf of third parties, the Commission noted in its decision of 19 March 2003 that their activity could not be treated as an activity of maritime transport, at least with regard to the way this sector is organised in Belgium.
Prvič, v zvezi s sistemom, ki se uporablja za upravljavce v imenu tretjih oseb, je Komisija v svoji odločbi z dne 19. marca 2003 ugotovila, da se njihove dejavnosti, vsaj kar zadeva organizacijo njihovega poslovanja v Belgiji, ne morejo poistovetiti z dejavnostjo pomorskega prometa.
Only maritime shipping companies are covered by the Community guidelines [21].
Smernice Skupnosti [21] tako veljajo samo za podjetja pomorskega prometa.
It would appear that Belgium would be the first Member State wishing to apply a flat-rate taxation scheme to subcontractors of maritime transport companies.
Zdi se, da bi bila Belgija prva država članica, ki bi želela uporabljati sistem pavšalnega obdavčenja pri podizvajalcih podjetij pomorskega prometa.
Secondly, the Commission has noted that the same ship could at the same time qualify for the flat-rate taxation scheme via its owner and its manager, with the latter, as pointed out above, benefiting from rates that are 10 times lower than those applicable to the former for the flat-rate determination of the tax base.
Drugič, Komisija je ugotovila, da bi lahko bila ista ladja istočasno upravičena do sistema pavšalnega obdavčenja za svojega ladjarja in za svojega upravljavca, ker je slednji koristnik, kar je potrebno opozoriti, desetkrat nižjih stopenj od stopenj, ki se uporabljajo za določitev pavšala davčne osnove pri ladjarju.
Thirdly, Belgium has not provided any information showing that the scheme applicable to persons managing ships on behalf of third parties could enhance the competitiveness of ships flying a Community flag.
Tretjič, Belgija ni predložila podatkov, ki bi lahko pokazali, da bi sistem, ki velja za upravljavce v imenu tretjih oseb, omogočal podporo konkurenčnosti flote pod zastavo Skupnosti.
In particular, it has not been shown that this scheme could indirectly be favourable to Belgian shipowners through a reduction of the price of services which the managers perform on their behalf.
Zlasti ni bilo prikazano, da bi ta sistem neposredno podpiral belgijske ladjarje z znižanjem cen storitev, ki jih upravljavci izvajajo v imenu slednjih.
Fourthly, even if the manager is in Belgium and the activities he performs are therefore pursued from Belgian territory, it is not certain that all of his on-shore activities relating to the management of ships are pursued from within the territory of the Community.
Četrtič, tudi če se bo upravljavec nahajal v Belgiji in bodo zato storitve, ki jih opravlja, izvedene na belgijskem ozemlju, ni zanesljivo, da bodo vse dejavnosti na kopnem, ki se nanašajo na upravljanje ladij, v celoti opravljene na ozemlju Skupnosti.
A part of these services, such as business and strategic management, which are not provided by the managers on behalf of third parties, could be performed from a third country.
Dejansko bi se lahko del storitev, kot na primer poslovno in strateško vodenje, ki jih ne izvajajo upravljavci v imenu tretjih oseb, opravljali v tretji državi.
Fifthly, before the procedure was initiated Belgium had not furnished any economic arguments to justify the fact that the tax base for persons managing ships on behalf of third parties is ten times lower than that applicable to shipowners.
Petič, Belgija pred začetkom postopka ni dostavila ekonomskih dokazov, ki bi upravičili, da je davčna osnova za upravljavce ladij v imenu tretjih oseb desetkrat manjša od osnove, ki se uporablja za ladjarje.
Finally, the Commission wondered whether persons managing ships on behalf of third parties work exclusively for Belgian or Community shipowners.
Na koncu se je Komisija spraševala, ali upravljavci v imenu tretjih oseb delajo izključno za belgijske ladjarje ali za ladjarje Skupnosti.
The proposed scheme only requires that three quarters of the ships managed be registered in the Belgian register.
Kajti predlagani sistem zahteva samo to, da so tri četrtine ladij v upravljanju vpisane v belgijskem ladijskem registru.
If it is possible for managers to offer their services to shipowners not subject to tax in the Community for up to one quarter of their managed fleet, this may well be tantamount to an economic advantage being granted to non-Community maritime transport companies.
Če imajo upravljavci možnost ponuditi svoje storitve ladjarjem, ki niso davčni zavezanci v Skupnosti v mejah četrtine njihove flote v upravljanju, potem bi obstajalo tveganje, da bo gospodarska korist dodeljena prevoznikom pomorskega prometa izven Skupnosti.
For all of the above reasons, the Commission expressed doubts, in its decision of 19 March 2003, on the compatibility of the scheme applicable to persons managing ships on behalf of third parties [22].
Zaradi vseh teh razlogov je Komisija v svoji odločbi 19. marca 2003 podvomila o skladnosti sistema, ki se uporablja za upravljavce ladij v imenu tretje osebe [22].
Comments from the Union Royale des Armateurs Belges
Pripombe Kraljeve zveze belgijskih ladjarjev
By letter of 26 August 2003 the Union Royale des Armateurs Belges (hereinafter referred to as the Union Royale), a non-profit-making association of Belgian shipowners, transmitted to the Commission its comments on all the points covered by the formal investigation procedure.
Union Royale des Armateurs Belges (Kraljeva zveza), neprofitna zveza, ki združuje belgijske ladjarje, je s pismom 26. avgusta 2003 Komisiji posredovala svoje pripombe na vse točke, ki so v uradnem postopku preiskave.
The Union Royale first of all emphasises that the low rate applicable to the tranche above 40000 tonnes is designed to bring ships above this tonnage back under a Community flag, recalling that these ships represent only 4,5 % of the world fleet (1257 units of a total number of 28155 units worldwide) but account for 34,17 % of worldwide carrying capacity (253430610 of a total of 741600000 tonnes deadweight).
Na začetku je Kraljeva zveza poudarila, da ima nizka stopnja, ki se uporablja za skupino nad 40000 tonami, namen spodbuditi povratek ladij, ki presegajo to tonažo, pod zastavo Skupnosti ter opomnila, da te ladje v številkah predstavljajo samo 4,5 % svetovne flote (1257 enot na skupno število svetovne lestvice 28155 enot), vendar je to 34,17 % svetovne prevozne kapacitete (253430610 od 741600000 ton nosilnosti).
With regard to the tax deduction for newer ships (50 % for ships less than five years old and 25 % for those between five and ten years old), the Union Royale stresses that it is primarily intended to promote young fleets with safer and more environmentally friendly ships.
V zvezi z znižanjem za nove ladje (50 % za ladje v starosti manj kot 5 let in 25 % za ladje v starosti med 5 in 10 let), Kraljeva zveza poudarja, da je cilj predvsem podpora mladim flotam, ki jih sestavljajo bolj zanesljive in bolj okolju prijazne ladje.
It adds that these reductions may also contribute to maintaining attractive and high-quality jobs in the maritime sector and on shore and maintaining maritime know-how in Europe.
Zveza ugotavlja, da ta znižanja prav tako lahko prispevajo k ohranitvi kakovostnih delovnih mest in k vzdrževanju kakovosti v pomorskem sektorju ter na kopnem, kot tudi k ohranjanju znanja o pomorstvu v Evropi.
According to the Union Royale, prohibiting the possibility for a maritime shipping company to deduct losses incurred in its other divisions from the flat-rate tax would lead to discrimination among Belgian companies as companies that do not have a maritime division may offset the losses of the year incurred in particular divisions against profits from other divisions whereas such losses cannot be deducted from profits based on tonnage.
V zvezi z možnostjo, ki jo imajo pomorske družbe, da od pavšalnega davka lahko odbijejo izgube iz svojih ostalih oddelkov, se Kraljeva zveza strinja, da bi prepoved te možnosti med belgijskimi družbami pripeljala do diskriminacije, če upoštevamo, da družbe, ki nimajo pomorskih oddelkov, lahko kompenzirajo letne izgube, ki so se pojavile v določenih oddelkih, z dobički ostalih oddelkov, medtem ko od dobička, določenega po tonaži, teh izgub ni mogoče odbiti.
With regard to the list of ancillary activities on which the Commission has expressed doubts, the Union Royale points out that the Belgian Government took its cue from the OECD's commentary and tonnage tax schemes in the Netherlands and the United Kingdom.
Na seznamu spremljajočih dejavnosti, v zvezi s katerimi je Komisija izrazila dvom, je Kraljeva zveza pripomnila, da je belgijska vlada dobila pobudo iz pripomb Organizacije za gospodarsko sodelovanje in razvoj in iz sistemov s stopnjami po tonaži, ki veljajo na Nizozemskem in v Združenem kraljestvu.
It emphasises in particular that ship brokerage activities performed for a company's own ships are perfectly consistent with the spirit of the Community guidelines.
Zveza še posebej poudarja, da so dejavnosti ladijskega posredništva za račun lastnih ladij popolnoma skladne s smernicami Skupnosti.
With regard to the scheme for accelerated depreciation of ships, the Union Royale notes that it was in fact the Union Royale itself which had asked the Belgian Government to confirm through legislation a tax scheme which, it argues, already existed before the entry into force of the Treaty in order to enhance legal certainty with regard to this scheme.
V zvezi s sistemom pospešene amortizacije Kraljeva zveza ugotavlja, da so prav oni zaprosili belgijsko vlado za uradno potrditev davčnega sistema, ki je po njihovem mnenju obstajal že pred vstopom Pogodbe v veljavo, s ciljem, da bi ojačili njegovo pravno varnost.
With regard to the reduction of registration duties for registering mortgages on ships other than those intended for maritime transport activities, the Union Royale points out that this tax does not exist in most of the other Member States.
V zvezi z znižanjem registracijske takse pri vpisu hipoteke na ladje, ki niso namenjene za dejavnosti pomorskega prometa, je Kraljeva zveza dala pripombo, da ta taksa v večini od ostalih držav članic ne obstaja.
It argues that not accepting this reduction would be detrimental to the competitive position of owners of Belgian ships.
Menijo, da bi v primeru, če to znižanje ne bi bilo sprejeto, belgijski lastniki ladij prišli v neugoden konkurenčni položaj.
The Union Royale further stresses that the measure would help to improve the competitive position of the inland shipping sector.
V ostalem pa Kraljeva zveza ugotavlja, da bo ukrep prispeval k izboljšanju konkurenčnosti v sektorju rečne plovbe.
With regard to the management of ships on behalf of third parties, the Union Royale emphasises that the proposed scheme requires that at least 75 % of the ships managed fly the Belgian flag.
V zvezi z dejavnostjo upravljanja ladij za račun tretjih Kraljeva zveza ugotavlja, da predlagan sistem zahteva, da je najmanj 75 % ladij v upravljanju pod belgijsko zastavo.
It also points out that it is normal that the managers should be entitled to flat-rate taxation different from that applicable to shipowners as the managers do not pursue the same profession and do not run the same risks as shipowners.
Prav tako opaža, da je normalno, da imajo upravljavci pravico do pavšalnega obdavčenja, ki se razlikuje od obdavčenja, ki se uporablja za ladjarje, ker upravljavci ne opravljajo enakega poklica in ne nosijo enakih tveganj, kot ladjarji.
Comments from the Zentralverband der Deutschen Seehafenbetriebe
Pripombe Zentralverband der Deutschen Seehafenbetriebe
By letter of 3 July 2003, the Zentralverband der Deutschen Seehafenbetriebe (Federation of German sea port companies, hereinafter referred to as the Federation) transmitted its comments to the Commission.
Združenje nemških luških podjetij (Zentralverband der Deutschen Seehafenbetriebe) je Komisiji posredovalo svoje pripombe s pismom dne 3. julija 2003.
It takes the view that aid to maritime transport should not lead to distortion of intra-Community competition in the towage sector.
Meni, da pomoči pomorskemu prometu v sektorju vleke ne smejo voditi v neskladje konkurence znotraj Skupnosti.
The Federation points out that the competitiveness of Europe's ports depends to a large extent on towage costs.
Poudarja, da je konkurenčnost različnih luških mest v Evropi v znatni meri odvisna od stroškov vleke.
It maintains that it is desirable to foster competition among towage companies in the same port and between ports as this contributes to maintaining the competitiveness of the various ports.
Združenje ugotavlja, da je razvoj konkurence med podjetji za vleko v istem pristanišču ter med pristanišči dobrodošlo, ker prispeva h konkurenčnosti različnih pristaniških mest.
Nevertheless, however desirable this competition may be, it must take place under similar conditions of competition.
Čeprav dobrodošla, pa mora ta konkurenca potekati v podobnih konkurenčnih pogojih.
The Federation regrets that the flat-rate taxation scheme also applies to Belgian towage companies.
Združenje obžaluje, da se sistem pavšalnega obdavčenja uporablja tudi za belgijska vlečna podjetja.
In general, the Federation takes the view that schemes to alleviate wage costs for towage companies are not compatible with the Community guidelines.
Na splošno je menja, da sistemi olajšav dajatev na plače v korist podjetij za vleko niso v skladu s smernicami Skupnosti.
Finally, it asks that all aid schemes for the towage sector be declared incompatible with the common market.
Na koncu Združenje zahteva, naj se vsi sistemi pomoči v korist sektorja vleke proglasijo za neskladne s skupnim trgom.
Comments from the Handelskammer Hamburg
Pripombe Handelskammer Hamburg
By letter of 18 July 2003, the Handelskammer Hamburg (Hamburg Chamber of Commerce) transmitted its comments to the Commission as the representative of the Hamburg economy and its companies.
Trgovinska zbornica iz Hamburga (Handelskammer Hamburg) je v pismu z dne 18. julija 2003 Komisiji predložila svoje pripombe v vlogi predstavnice celotnega gospodarstva Hamburga in njegovih podjetij.
The Handelskammer Hamburg is concerned that the Belgian tonnage-based flat-rate taxation scheme distorts competition not only between towage companies but also between the ports of northern Europe.
Trgovinska zbornica se boji, da belgijski sistem pavšalnega obdavčenja na osnovi tonaže škodi konkurenci ne le med podjetji za vleko, ampak prav tako med pristanišči Severne Evrope.
In its opinion, the Community guidelines should not be applicable to inland shipping, nor to activities in and around sea ports.
Meni, da smernice Skupnosti ne smejo veljati za dejavnosti plovbe na notranjih vodah, znotraj, ter v okolici pomorskih pristanišč.
Consequently, it asks that the formal investigation procedure be extended to the application of the scheme to the towage sector.
Zaradi tega zahteva, naj se uradni postopek preiskave razširi na uporabo sistema v sektorju vleke.
Comments from Bugsier
Pripombe podjetja Bugsier
By letter of 2 June 2003, the Bugsier company (Bugsier Rederei- und Bergungs-Gesellsschaft mbH) transmitted to the Commission its comments as an interested party, asking that all its letters sent to the Commission between 2000 and 2003 be taken into account.
Podjetje Bugsier Rederei- und Bergungs- Gesellsschaft mbH je Komisiji s pismom z dne 2. junija 2003 posredovalo pripombe v vlogi zainteresirane stranke z zahtevo, naj le-ta upošteva vso pošto, ki so ji jo posredovali med 2000 in 2003.
In particular, it considers that the conditions laid down in the programme act in respect of towage, in particular the criteria ‘at sea with a clearance certificate’, are insufficient to prevent unfair competition within the Community in the port towage sector, asking the Commission to extend the formal investigation procedure also to this aspect of the programme act.
Meni, da pogoji, ki jih predvideva zakon o dolgoročnem programu za vleko, zlasti s kriterijem „na morju z dovoljenjem za plovbo“, znotraj Skupnosti, ne zadoščajo za preprečevanje nelojalne konkurence v sektorju pristaniške vleke, ter od Komisije zahteva razširitev uradnega postopka preiskave tudi na ta vidik zakona o dolgoročnem programu.
Pursuant to Article 6(2) of Regulation (EC) No 659/1999, the Commission has sent the following documents to the Belgian authorities for its comments:
Komisija je ob upoštevanju člena 6(2) uredbe (ES) št. 659/1999 belgijskim organom poslala v presojo naslednje dokumente:
the comments from the Zentralverband der Deutschen Seehafenbetriebe by letter of 7 August 2003,
pripombe Zentralverband der Deutschen Seehafenbetriebe s pismom z dne 7. avgusta 2003,
the comments from the Handelskammer Hamburg by letter of 7 August 2003;
pripombe Handelskammer Hamburg s pismom z dne 7. avgusta 2003,
the comments from Bugsier Rederei- und Bergungs-Gesellschaft mbH by letter of 7 August 2003,
pripombe podjetja Bugsier Rederei- und Bergungs- Gesellschaft mbH s pismom z dne 7. avgusta 2003,
the comments from the Union Royale des Armateurs Belges by letter of 17 September 2003.
pripombe Union Royale des Armateurs Belges s pismom z dne 17. septembra 2003.
The Commission has not received any observations from the Belgian authorities on the comments transmitted.
Komisija od belgijskih organov ni prejela pripomb na posredovana stališča.
By letter of 7 May 2003, the Belgian authorities transmitted to the Commission their observations on the Commission's decision of 19 March 2003 to initiate the formal investigation procedure with regard to certain aspects of the planned fiscal measures for maritime transport.
Belgijski organi so Komisiji s pismom 7. maja 2003 posredovali svoje pripombe na Odločbo Komisije z dne 19. marca 2003 o začetku uradnega postopka preiskave proti določenim vidikom davčnih ukrepov, predvidenih v korist pomorskega prometa.
Low rate beyond 40000 tonnes for the flat-taxation scheme [23]
Nizka stopnja nad 40000 tonami za sistem pavšalne obdavčitve [23]
In its decision of 19 March 2003, the Commission considered whether the introduction of a EUR 0,05 rate per tranche of 100 tonnes above 40000 tonnes could, even though not prohibited by the Community guidelines on aid to maritime transport [24], lead to a distortion of intra-Community competition.
V svoji odločbi z dne 19. marca 2003 je Komisija preučevala, ali lahko stopnja 0,05 eura po skupini 100 ton nad 40000 tonami privede do neskladja konkurence znotraj Skupnosti, tudi če smernice Skupnosti o pomoči pomorskega prometa [24] ne prepovedo njene uvedbe.
None of the flat-rate taxation schemes previously approved by the Commission have laid down measures that are equally favourable for ships over 40000 tonnes.
Kajti noben sistem pavšalnega obdavčenja, ki ga je Komisija predhodno odobrila, ni predvidel tako ugodnih ukrepov za ladje z več kot 40000 tonami.
Moreover, the Commission has endeavoured to keep the tax rates of the schemes previously approved within a relatively narrow range, as shown in Table 1, to ensure a high degree of convergence among the various taxation schemes throughout the Community.
V ostalem pa se je Komisija trudila ohraniti stopnje obdavčenja različnih predhodno odobrenih sistemov v več ali manj zmanjšanih razponih, kot to kaže tabela 1, s ciljem, da bi zagotovila visoko stopnjo približevanja različnih sistemov obdavčenja v Skupnosti.
Belgium emphasises that this rate is as such not contrary to the Community guidelines.
Belgija poudarja, da ta stopnja sama po sebi ni v nasprotju s smernicami Skupnosti.
The Belgian authorities also note that the purpose of this measure is not to distort intra-Community competition but to promote the return under the Belgian flag of ships over 40000 tonnes.
V ostalem pa belgijski organi navajajo, da cilj tega ukrepa ni vzpostavitev neskladja konkurence znotraj Skupnosti, ampak spodbujanje povratka ladij z ocenjeno tonažo nad 40000 tonami, pod belgijsko zastavo in nadzor.
The Belgian authorities recall that ships of more than 40000 tonnes represent only 4,5 % of the world fleet, namely 1257 units.
Belgijski organi opozarjajo, da ladje z več kot 40000 tonami ne predstavljajo samo 4,5 % svetovne flote ali 1257 enot.
Only 143 of them are registered in the Community, or 11,38 %.
Od teh je samo 143 ladij registriranih v Skupnosti, kar je 11,38 %.
Most of these (108 ships or 75,52 % of the ‘European’ fleet over 40000 tonnes) are registered in Greece.
Večina teh ladij (108 ladij ali 75,52 % „evropske“ flote z več kot 40000 tonami) je registriranih v Grčiji.
Taking account of the small number of ships involved, the Belgian authorities assume that the other Member States have hitherto not introduced specific measures for this type of ship.
Upoštevajoč omejeno število obravnavanih ladij, belgijski organi domnevajo, da ostale države članice do sedaj niso uvedle posebnih ukrepov za ta tip ladij.
Nevertheless, Belgium has wished to attract large-capacity ships to its flag by granting a rate that is, among other things, adapted to their specific features.
Kljub temu pa je Belgija želela pritegniti pod svojo zastavo ladje z večjo zmogljivostjo z dodelitvijo stopnje, prilagojene, med ostalim, njihovim posebnim značilnostim.
The Belgian authorities point out that even after the introduction of the flat-rate taxation scheme as planned by Belgium, the tax burden would still be tantamount to 2 or even 2,5 times the amount of tax levied in third countries with flags of convenience or in countries such as Malta and Cyprus.
Belgijski organi ugotavljajo, da davčno breme, tudi po uvedbi sistema pavšalnega obdavčenja, kot ga predvideva Belgija, predstavlja še 2, bolj natančno 2,5 kratni znesek davkov, zbranih v tretjih državah z ugodnejšo zastavo, ali v državah, kot sta Malta in Ciper.
As regards these two countries, the Belgian authorities maintain that it is much more their accession to the European Union that will bring about a distortion of competition rather than the introduction in Belgium of a specific rate for high-tonnage ships.
Za ti dve državi belgijski organi trdijo, da je k neskladju konkurence bolj prispevala priključitev teh držav k Evropski uniji, kot pa uvedba specifične stopnje, prilagojene za ladje z veliko tonažo, v Belgiji.
According to the Belgian authorities, the fact that other Member States have not shown a specific interest in high-capacity ships, probably because of the small number or total absence of such ships in these Member States, should not prevent Belgium from pursuing a different policy in this respect.
Po mnenju belgijskih organov dejstvo, da ostale države članice niso pokazale posebnega zanimanja za ladje z veliko zmogljivostjo, verjetno zato, ker jih imajo malo ali sploh nimajo takih ladij, ne bi smelo ovirati Belgije pri vodenju drugačne politike na tem področju.
Finally, the Belgian authorities refer to the Community guidelines which provide in the second paragraph of section 3.1 that ‘the creation of conditions allowing fairer competition with flags of convenience seems the best way forward’.
Na koncu se belgijski organi sklicujejo na smernice Skupnosti, ki v oddelku 3.1(2), predvidevajo, da „bi bila najboljša rešitev ustvariti take pogoje, ki bi ladjarjem omogočali, da se učinkovito soočijo s konkurenco bolj ugodnih zastav“.
Application of the flat-rate taxation scheme to profits from particular activities without a direct link with transport activities
Pokritje dobičkov določenih dejavnosti z sistemom pavšalnega obdavčenja brez neposredne povezave s prometno dejavnostjo.
In compiling the list of eligible activities included in the reply which it sent to the Commission on 5 December 2002, Belgium referred to the following:
Pri sestavi seznama izbranih dejavnosti, ki so povzete v odgovoru, ki ga je Komisiji dne 5. decembra 2002 poslala Belgija, se je Belgija sklicevala na:
the OECD commentary on the model convention with respect to taxes on income and on capital, and in particular the comments concerning Article 8 on shipping and air transport,
pripombe Organizacije za gospodarsko sodelovanje in razvoj na model davčnega sporazuma, ki zadeva prihodek in premoženje: zlasti razlago, ki zadeva člen 8: „pomorska in zračna plovba“,