natgillin/translations-raw huggingface dataset:
By letter of 19 December 2002 the Swedish authorities replied that there are no available statistics on the income of professional fishermen derived just from fishing activity, so an answer to this specific question could not be provided.
V pismu z dne 19. decembra 2002 so švedski organi odgovorili, da statistike o dohodku poklicnih ribičev, ustvarjenem izključno iz ribolovne dejavnosti, nimajo, zato ne morejo posredovati odgovora na to določeno vprašanje.
According to the data provided in the notifications, if the notified scheme were to be applied it would result in a loss to the Swedish Exchequer of SEK 34400000 (EUR 3822222) per year, that is SEK 18200000 (EUR 2022222) in national social contributions foregone and a reduction of SEK 16200000 (EUR 1800000) in the regional tax revenue of each region concerned.
Na podlagi podatkov iz obvestil bi uveljavitev priglašene sheme povzročila izgubo v švedski državni blagajni v višini 34400000 SEK (3822222) na leto, od tega 18200000 SEK (2022222 EUR) zaradi opuščenih nacionalnih socialnih prispevkov in 16200000 SEK (1800000 EUR) zaradi znižanega regionalnega davčnega prihodka vsake zadevne regije.
There are approximately 3000 professional licensed fishermen in Sweden and of these approximately 2000 are currently operating.
Na Švedskem je približno 3000 poklicnih ribičev z izdanim dovoljenjem, od tega jih trenutno svojo dejavnost opravlja približno 2000.
At the time of opening of the formal investigation the Swedish authorities did not have available data which showed how many of the 2000 operating licensed fishermen undertook fishing trips which involve spending the night away from home.
V času začetka formalne preiskave švedski organi še niso imeli razpoložljivih podatkov, ki bi pokazali, koliko izmed teh 2000 ribičev z izdanim dovoljenjem, ki opravljajo dejavnost, je opravilo ribolovne poti, ki vključujejo prenočitev izven prebivališča.
It was therefore not possible to estimate how many fishermen were currently able to take advantage of the existing tax benefits for fishermen.
Zato ni bilo mogoče oceniti, koliko ribičev bi v tistem trenutku lahko uveljavljalo obstoječe davčne olajšave za ribiče.
GROUNDS FOR OPENING THE FORMAL INVESTIGATION PROCEDURE
RAZLOGI ZA SPROŽITEV FORMALNEGA POSTOPKA PREISKAVE
The Commission considered that the existing system of tax deductions applied equally to all sectors of the economy and thus was not a selective advantage for the fisheries sector but a general measure.
Komisija je ugotovila, da se obstoječi sistem davčnih olajšav enako uporablja v vseh gospodarskih sektorjih, zato znotraj sektorja za ribištvo ni predstavljal selektivne ugodnosti temveč le splošen ukrep.
By allowing the tax deduction without requiring an overnight absence from home by fishermen, the Commission considered that the system would provide a selective advantage for the fisheries sector which was not available to other sectors.
Z omogočanjem davčne olajšave, pri kateri se ne zahteva, da morajo ribiči prenočiti izven svojega prebivališča, bi sistem na podlagi ugotovitev Komisije sektorju za ribištvo omogočil selektivno ugodnost, ki v drugih sektorjih ni na voljo.
This advantage seemed to be granted without imposing any obligation on the part of the recipients.
Ta ugodnost bi bila dodeljena brez novih obveznosti za prejemnike.
The measures therefore appeared to be intended to improve the situation of undertakings, to increase their business liquidity and to have the effect of improving the recipient’s income and thus, as operating aid, were incompatible with the common market.
Zaradi tega se je pokazalo, da je namen ukrepov izboljšati položaj podjetij, povečati njihovo likvidnost in povzročiti zvišanje prejemnikovega dohodka, zaradi česar so, kot pomoč za tekoče poslovanje, nezdružljivi s skupnim trgom.
COMMENTS FROM THE SWEDISH AUTHORITIES
UGOTOVITVE ŠVEDSKIH ORGANOV
According to the Swedish authorities the measure has been proposed in order to offset the imbalance between those fishermen who may benefit from the present tax deduction system (i.e. who spend the night away from home) and those who may not (coastal/lacustrian fishermen), and to bring the applicable tax regime into line with neighbouring states.
Po besedah švedskih organov je bil ta ukrep predlagan zato, da bi izravnal neravnovesje med tistimi ribiči, ki lahko uveljavljajo trenutni sistem davčnih olajšav (t.j. tisti, ki prenočijo izven svojega prebivališča), in tistimi, ki ga ne morejo (obalni/jezerski ribiči), ter da bi se veljavni davčni režim uskladil z režimi sosednjih držav.
The Swedish authorities estimate that, of the 2000 currently operating licensed fishermen, 1500 currently undertake fishing trips which involve spending the night away from home and therefore 500 fishermen who do not currently receive tax deductions will benefit from the proposed scheme.
Švedski organi ocenjujejo, da izmed 2000 ribičev z izdanim dovoljenjem, ki trenutno opravljajo dejavnost, 1500 ribičev opravlja ribolovno potovanje, na katerem prenočijo izven svojega prebivališča, zato bi 500 ribičev, ki trenutno ne uveljavlja davčnih olajšav, imelo koristi od predlagane sheme.
The fishermen can under the present system deduct a fixed amount for meals and small expenses and accommodation.
Ribiči lahko v okviru veljavnega sistema odštejejo fiksne zneske za hrano in manjše stroške ter bivanje.
As stated above, the Swedish authorities argue that many professional fishermen in Sweden undertake long fishing trips, which under the present tax deduction system results in a great number of cases for the tax authorities concerning deductions for increased cost of living in connection with fishing trips.
Kot je navedeno zgoraj, švedski organi trdijo, da številni poklicni ribiči na Švedskem opravljajo dolga ribolovna potovanja, ki po trenutnem sistemu davčnih olajšav davčnim organom ustvarijo veliko število primerov za obračun olajšav za povišane življenjske stroške v povezavi z ribolovnimi potovanji.
The Swedish authorities maintain that the scheme should be allowed because it equalises the tax position between professional fishermen who spend the night away from home and those who do not, in that they have similar costs and it is therefore reasonable to treat the two groups in the same way in relation to taxation.
Švedski organi vztrajajo na odobritvi sheme, saj se z njo izenači davčni položaj poklicnih ribičev, ki prenočijo izven svojega prebivališča, in tistih poklicnih ribičev, ki tega ne storijo, saj imajo podobne stroške in bi bilo zato smiselno ti dve skupini z vidika obdavčitve obravnavati enako.
The Swedish authorities also argue that the special nature of the requirements of professional fishermen justify the special tax provision, and that, as the fishermen generally operate on a small scale, simplifying the deductions will make administration easier for both the tax authorities and the fishermen themselves.
Švedski organi trdijo tudi, da posebna narava zahtev poklicnih ribičev upravičuje posebno davčno določbo in da bo, glede na to, da ribiči delujejo v majhnem obsegu, poenostavitev olajšav zmanjšala upravno obremenitev tako davčnim organom kot samim ribičem.
The Swedish authorities therefore maintain that the proposed regulation is necessary to the effectiveness of the Swedish tax system and justified by the nature or general scheme of the Swedish tax system.
Švedski organi zato vztrajajo, da je predlagan predpis potreben za učinkovitost švedskega davčnega sistema in da ga upravičuje narava splošne sheme švedskega davčnega sistema.
With regard to the budget, the Swedish authorities finally argue that the calculation of the loss for the Swedish Exchequer is incorrect and that the effect should be considered marginal.
Glede samega proračuna švedski organi na koncu trdijo, da je izguba, ki je bila izračunana za švedsko državno blagajno, napačna, in da bi jo bilo treba šteti za nepomembno.
They state that the existing scheme results in a shortfall of SEK 41100000 (EUR 4566667) and that if all professional fishermen were to make use of the new notified scheme the tax shortfall would only amount to SEK 34300000 (EUR 3811111).
Navajajo, da obstoječa shema povzroča primanjkljaj v višini 41100000 SEK (4566667 EUR) in da bi primanjkljaj nove priglašene sheme, v kolikor bi ga izkoristili vsi poklicni ribiči, znašal le 34300000 SEK (3811111 EUR).
Furthermore, as the scheme would be to the disadvantage of some of the fishermen who currently make use of the present rules, it is believed that around 500 fishermen would not make use of the next scheme and would continue to apply the existing rules.
Poleg tega, ker nova shema ne bi bila ugodna za nekatere ribiče, ki trenutno izkoriščajo obstoječo shemo, nove sheme verjetno ne bi izkoristilo okrog 500 ribičev, ki bi še naprej uporabljali obstoječa pravila.
On that basis the Swedish authorities have calculated that the impact on public finances for 2005 would be calculated at SEK 49700000 (EUR 5522222), equivalent to SEK 41100000 (EUR 4566667) in deductions under the existing scheme and SEK 8600000 (EUR 955556) in deductions under the proposed scheme.
Na tej osnovi so švedski organi izračunali, da bi vpliv na javne finance v letu 2005 znašal 49700000 SEK (5522222 EUR), kar ustreza 41100000 SEK (4566667 EUR) v olajšavah iz obstoječe sheme in 8600000 SEK (955556 EUR) v olajšavah iz predlagane sheme.
In order for there to be a State aid the measure must first confer on recipients an advantage which relieves them of charges that are normally borne from their budgets.
Če gre za državno pomoč, je treba prejemnikom omogočiti ugodnost, na podlagi katere so oproščeni dajatev, ki običajno nastajajo iz njihovih proračunov.
The advantage may be provided through a reduction in the tax burden in various ways, including a reduction in the tax base, which is the case with the present notified scheme.
Ta ugodnost se lahko omogoči z znižanjem davčne obremenitve na različne načine, vključno z znižanjem davčne osnove, kar velja za to priglašeno shemo.
Secondly, the advantage must be granted by the State or through State resources.
Ugodnost mora biti omogočena s strani države ali z državnimi sredstvi.
A loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure.
Izguba davčnega prihodka je enaka porabi državnih sredstev v obliki davčnih izdatkov.
This is also the case with the present notified scheme.
To velja tudi za to priglašeno shemo.
Thirdly, the measure must affect trade between Member States and distort or threaten to distort competition.
Ukrep bo zagotovo prizadel trgovino med državami članicami in izkrivil ali povzročil grožnjo izkrivljanja konkurence.
By favouring a certain sector, aid in any form distorts or threatens to distort competition.
Z dajanjem prednosti določenemu sektorju pomoč v kakršni koli obliki izkrivlja ali povzroča grožnjo izkrivljanja konkurence.
The trade between Member States is affected when the sector concerned carries on an economic activity involving trade between those States, which is the case for the fisheries sector.
Trgovina med državami članicami je prizadeta, kadar zadevni sektor opravlja gospodarsko dejavnost, ki vključuje trgovino med navedenimi državami, kar velja za sektor za ribištvo.
The fact that a measure brings charges in the relevant sector more into line with those of its competitors in other Member States does not alter the fact that it is an aid [3].
Dejstvo, da ta ukrep dajatve v zadevnem sektorju bolj usklajuje z dajatvami njegovih konkurentov v drugih državah članicah, ne spremeni dejstva, da gre za pomoč [3].
Lastly, the measure must be specific or selective in that it favours certain undertakings or the production of certain goods.
Nenazadnje mora biti ukrep določen ali selektiven na ta način, da daje prednost nekaterim podjetjem ali proizvodnji določenega blaga.
However, the selective nature of a measure may be justified by the nature or general scheme of the system.
Vendar pa selektivno naravo ukrepa lahko upraviči narava sistema ali njegova splošna shema.
However, it is up to the Member State to provide such justification.
Takšno utemeljitev mora predložiti država članica.
Firstly, it needs to be made clear that the existing system of tax deductions is applied equally to all sectors of the economy.
Najprej je treba pojasniti, da se obstoječi sistem davčnih olajšav uporablja enako v vseh gospodarskih sektorjih.
It is thus not a selective advantage for the fisheries sector, and therefore not a State aid, but a general measure.
Zato to ni niti selektivna ugodnost za sektor za ribištvo niti državna pomoč, temveč splošni ukrep.
By allowing the tax deduction without requiring an overnight absence from home by fishermen, the notified scheme would provide a selective advantage to the fisheries sector which is not available to other sectors and therefore the scheme constitutes State aid.
Z odobritvijo davčne olajšave brez zahteve po odsotnosti ribičev z doma ponoči, bi priglašena shema omogočila selektivno ugodnost za sektor za ribištvo, ki ne bi bila na voljo v drugih sektorjih, zato ta shema pomeni državno pomoč.
Article 87 of the EC Treaty
Člen 87 Pogodbe ES
As the notified measure constitutes State aid, it is necessary to determine if such aid is compatible with the common market under the exceptions laid down in Article 87(2) and 87(3).
Ker priglašena shema pomeni državno pomoč, je treba ugotoviti, ali je takšna pomoč združljiva s skupnim trgom v okviru izjem iz člena 87(2) in 87(3).
None of the exceptions under Article 87(2) EC can be applied in this case, as the reform of the tax system is not aimed at the objectives listed in those provisions.
V tem primeru ni mogoče uporabiti niti ene izjeme iz člena 87(2) ES, saj reforma davčnega sistema ni usmerjena v cilje, naštete v navedenih določbah.
Similarly, the exceptions under Article 87(3)(a), (b) or (d) EC do not apply because the aid is not directed at a region where the standard of living is abnormally low or where there is serious underemployment.
Podobno ni mogoče uporabiti izjem iz člena 87(3)(a), (b) ali (d) ES, ker pomoč ni usmerjena v regije z neobičajno nizkim življenjskim standardom ali z resnim problemom podzaposlenosti.
It is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of Sweden, nor is it intended to promote culture or heritage conservation.
Njen namen ni spodbujati izvedbo pomembnega projekta skupnega evropskega interesa niti popraviti resne motnje v gospodarstvu Švedske, prav tako ni usmerjena v spodbujanje kulture ali ohranjanja kulturne dediščine.
It is also necessary to examine the measure in the light of the Guidelines for the examination of State aid to fisheries and aquaculture [4].
Ukrep je treba tudi pregledati z vidika Smernic za pregled države pomoči za ribištvo in ribogojstvo [4].
According to point 1(2) of these Guidelines, State aid which is granted without imposing any obligation on the part of the recipients and which is intended to improve the situation of undertakings and increase their business liquidity and which has the effect of improving the recipient’s income is, as operating aid, incompatible with the common market.
V skladu s točko 1(2) teh smernic je državna pomoč, ki se dodeli brez obveznosti za prejemnike in je namenjena za izboljšanje situacije podjetij, povečanje njihove likvidnosti in povzroča zvišanje prejemnikovega dohodka, kot pomoč za tekoče poslovanje nezdružljiva s skupnim trgom.
For the purposes of establishing compatibility with the common market, the Court of Justice has established that the Commission is bound by the guidelines and notices that it issues in the area of supervision of State aid where they do not depart from the rules in the Treaty and are accepted by the Member States [5].
Za namen ugotavljanja združljivosti s skupnim trgom je Evropsko sodišče potrdilo, da je Komisija vezana na smernice in obvestila, ki jih izdaja na področju nadzora državnih pomoči, kadar se ne odmikajo od pravil Pogodbe in jih sprejmejo države članice [5].
Secondly, under Article 253 EC, the Commission must give reasons for its decisions, including decisions refusing to declare aid compatible with the common market under Article 92(3)(c) of the Treaty [6].
Poleg tega mora na podlagi člena 253 ES Komisija obrazložiti svoje odločitve, vključno z odločitvijo o tem, da pomoči ne bo razglasila za združljivo s skupnim trgom na podlagi člena 92(3)(c) Pogodbe [6].
Since Sweden has provided further arguments, the Commission will examine those arguments, in accordance with its obligations under Article 10 of the EC Treaty, in its assessement of the compatibility of the scheme.
Ker je Švedska predložila nove argumente, bo Komisija v skladu z obveznostmi iz člena 10 Pogodbe ES te pregledala v okviru svoje ocene o združljivosti sheme.
Equality in terms of taxation
Enakost v smislu obdavčitve
According to the Swedish authorities the scheme has been proposed to offset the imbalance between those fishermen who may have access to the present tax deduction (i.e. who spend the night away from home) and those who may not (coastal/lacustrian fishermen).
Po besedah švedskih organov je bila ta shema predlagana zato, da bi izravnala neravnovesje med tistimi ribiči, ki lahko uveljavljajo trenutni sistem davčnih olajšav (t.j. tisti, ki prenočijo izven svojega prebivališča), in tistimi, ki ga ne morejo (obalni/jezerski ribiči).
Under the scheme the fishermen who spend the night away from home and those who do not will be placed on an equal footing from a taxation point of view.
S to shemo se pogoji za ribiče, ki prenočijo izven svojega prebivališča, in za tiste, ki ne, z vidika obdavčevanja izenačijo.
For other sectors the existing rules for the tax for increased cost of living remain the same.
Obstoječa pravila za obdavčitev povišanih življenjskih stroškov se v drugih sektorjih ne spremenijo.
The Swedish authorities consider that fishermen who do not spend the night away from home on their fishing trips do not, generally speaking, have lower costs than those professional fishermen who undertake longer fishing trips involving an overnight stay.
Švedski organi menijo, da ribiči, ki na svojih ribolovnih potovanjih ne prenočijo izven svojega prebivališča, na splošno nimajo nižjih stroškov od tistih poklicnih ribičev, ki opravljajo daljša ribolovna potovanja, v katera je vključena tudi prenočitev.
Therefore the authorities consider that it is reasonable to treat these two groups of fishermen equally in terms of taxation.
Zato organi menijo, da bi bilo smiselno ti dve skupini ribičev z vidika obdavčitve obravnavati enako.
In spite of this being one of the main arguments for the notified scheme, the Swedish authorities were only able to provide a rough estimate of how many of the 2000 operating licensed fishermen undertake fishing trips which involve spending the night away from home.
Kljub dejstvu, da je to eden izmed glavnih argumentov, ki govori v prid priglašene sheme, so švedski organi priskrbeli le grobo oceno o tem, koliko izmed 2000 ribičev z izdanim dovoljenjem, ki opravljajo dejavnost, opravlja ribolovna potovanja, ki vključujejo prenočitev izven prebivališča.
And more importantly they are unable to provide any data on what kind of costs are involved which would allow a comparison to be made between the costs involved for the two groups of fishermen.
In kar je še bolj pomembno, švedske oblasti niso uspele predložiti nikakršnih podatkov o tem, za katere stroške gre, na podlagi česar bi bilo mogoče opraviti primerjavo stroškov pri obeh skupinah ribičev.
Without data showing that both groups of professional fishermen do in fact incur the same costs, whether or not their trips include an overnight stay, the proposed system must be considered to adversely affect trading conditions within the Swedish fisheries sector and thus to be incompatible with 87(3)(c) of the EC Treaty.
Brez podatkov, ki bi pokazali, da imata obe skupini poklicnih ribičev dejansko enake stroške, ne glede na to ali njihova potovanja vključujejo prenočitev izven njihovega prebivališča ali ne, se šteje, da predlagan sistem negativno vpliva na trgovinske pogoje znotraj švedskega sektorja za ribištvo in je tako nezdružljiv s členom 87(3)(c) Pogodbe ES.
The argument that the new system would create a neutral competitive situation for Swedish fishermen in relation to Danish and Norwegian fishermen is in this respect irrelevant as the scheme in itself adversely affects trading conditions within the Swedish fisheries sector.
Trditev, da bi nov sistem ustvaril nevtralno konkurenčno situacijo za švedske ribiče v primerjavi z danskimi in norveškimi ribiči, je v tem smislu nepomembna, saj shema sama negativno vpliva na trgovinske pogoje znotraj švedskega sektorja za ribištvo.
The Swedish authorities’ argument that many professional fishermen in Sweden undertake long fishing trips in part because Sweden is a geographically long country with long coastlines both to the North Sea and especially to the Baltic Sea cannot be considered to support the argument that the system offsets the imbalance between sea and lacustrian fishermen as regards access to the tax deduction system.
Trditev švedskih organov, da veliko poklicnih ribičev na Švedskem opravlja dolge ribolovne poti deloma zato, ker je Švedska z geografskega vidika dolga država, z dolgimi obalami tako proti Severnemu morju in zlasti proti Baltskemu morju, ne more podpreti trditve, da bo sistem izravnal neravnovesje med morskimi in jezerskimi ribiči glede dostopa do sistema davčnih olajšav.
On the contrary, this aspect shows that there is a significant difference in fishing activities between the two groups of fishermen which would justify difference in treatment under the tax regime.
Ravno nasprotno: ta vidik kaže, da obstaja velika razlika v ribolovnih dejavnostih dveh skupin ribičev, ki tako upravičuje razliko pri obravnavi v okviru davčnega režima.
Better use of administrative resources
Boljša uporaba upravnih sredstev
Finally, the Swedish authorities state that the proposed tax deduction system will provide a better use of administrative resources as it will no longer be necessary to calculate the deductions on the basis of a calculation of the total number of fishing days, but by applying a yearly lump sum calculated on the annual income derived from fishing.
Švedski organi na koncu navajajo, da bo predlagani sistem davčnih olajšav omogočil boljšo uporabo upravnih sredstev, saj davčnih olajšav ne bo več treba računati na podlagi skupnega števila ribolovnih dni, ampak z uporabo letne pavšalne vsote, izračunane na osnovi letnega dohodka, ustvarjenega iz ribolova.
It might indeed be expected that the system involving a lump sum amount for the year will provide a better use of administrative resources than a lump sum amount calculated per day.
Mogoče bi bilo pričakovati, da bo sistem, ki vključuje letni pavšalni znesek, omogočil boljšo uporabo upravnih sredstev, kakor pavšalni znesek, izračunan za en dan.
However, there are no specific rules in place for professional fishermen as regards accounting and bookkeeping and the Swedish authorities have not been able to provide statistics on the income of professional fishermen derived from just fishing.
Vendar za poklicne ribiče niso bila oblikovana nobena posebna pravila o računovodstvu in knjigovodstvu, švedski organi pa niso uspeli predložiti statistike o dohodkih poklicnih ribičev, ki so ustvarjeni izključno iz ribolova.
In view of the fact that most fishermen have income from more than one professional activity, it should therefore be considered that the lump sum amount for the year, based on the annual income derived from fisheries, is difficult to establish.
Na podlagi dejstva, da večina ribičev svoje dohodke ustvarja iz več kot ene poklicne dejavnosti, lahko sklepamo, da je letni pavšalni znesek, ki temelji na dohodku, ustvarjenem iz ribolova, težko določiti.