natgillin/translations-raw huggingface dataset:
The Commission notes that according to Article 8 of Council Regulation (EC) No 659/1999, the Member State concerned may withdraw the notification in due time before the Commission has taken a decision on the aid.
Komisija ugotavlja, da glede na člen 8 Uredbe Sveta (ES) št. 659/1999 zadevna država članica lahko pravočasno umakne uradno priglasitev, preden Komisija sprejme odločbo o pomoči.
In cases where the Commission has initiated the formal investigation procedure, the Commission shall close that procedure.
V primerih, ko je Komisija sprožila formalni postopek preiskave, bo Komisija ta postopek zaključila.
Consequently, the Commission has decided to close the formal investigation procedure under Article 88(2) of the EC Treaty in respect of the notified aid measures, recording that Poland has withdrawn the notification.
Posledično se je Komisija odločila, da bo zaključila formalni postopek preiskave iz člena 88(2) Pogodbe ES v zvezi s priglašenimi ukrepi pomoči, z zaznamkom, da je Poljska umaknila uradno priglasitev.
With regard to the two non-notified measures, the Commission finds that they do not constitute state aid,
V zvezi z dvema nepriglašenima ukrepoma Komisija ugotavlja, da ne predstavljata državne pomoči –
The measures which Poland was planning to implement for Chemobudowa Kraków, amounting to PLN 10693000, were withdrawn after the Commission opened the formal investigation procedure.
Ko je Komisija sprožila formalni postopek preiskave, je Poljska umaknila ukrepe, ki jih je nameravala izvesti v korist družbe Chemobudowa Kraków, in sicer v višini 10693000 PLN.
The formal investigation procedure therefore no longer applies to these measures.
Formalni postopek preiskave tako za te ukrepe ne velja več.
The measure granted on 12 May 2004 was later annulled by the granting authority.
Ukrep, odobren 12. maja 2004, je pozneje organ dodeljevanja pomoči razveljavil.
The formal investigation procedure therefore no longer applies to this measure.
Tako formalni postopek preiskave za ta ukrep ne velja več.
Regarding the measure granted on 20 May 2004, the Commission concludes that it does not constitute state aid within the meaning of Article 87(1) of the EC Treaty.
V zvezi z ukrepom, odobrenim 20. maja 2004, Komisija ugotavlja, da ne predstavlja državne pomoči v smislu člena 87(1) Pogodbe ES.
This Decision is addressed to Poland.
Ta odločba je naslovljena na Poljsko.
Done at Brussels, 26 September 2006.
V Bruslju, 26 september 2006.
OJ C 150, 28.6.2006, p. 51.
UL C 150, 28.6.2006, str. 51.
the United Kingdom's application of the tax on non-domestic property to telecommunications infrastructure in the United Kingdom (No C 4/2005 (ex NN 57/2004, ex CP 26/2004)
o davku na nestanovanjsko lastnino, ki ga Združeno kraljestvo odmerja za telekomunikacijsko infrastrukturo v Združenem kraljestvu (C 4/2005 (prej NN 57/2004, prej CP 26/2004))
(notified under document number C(2006) 4378)
(notificirano pod dokumentarno številko C(2006) 4378)
On 17 February 2004, the Commission registered a complaint from Vtesse Networks Ltd (‘Vtesse’), a UK telecommunications operator, concerning alleged preferential tax treatment in favour of B T plc (‘BT’), the incumbent telecommunications operator in the United Kingdom.
Komisija je 17. februarja 2004 evidentirala pritožbo Vtesse Networks Ltd („Vtesse“), telekomunikacijskega operaterja iz Združenega kraljestva, glede domnevno preferencialne davčne obravnave v korist BT plc („BT“), telekomunikacijskega operaterja s precejšnjim tržnim deležem v Združenem kraljestvu.
By letter dated 19 January 2005, the Commission informed the UK authorities that it had decided to initiate the formal investigation procedure laid down in Article 88(2) of the EC Treaty in respect of the measure at issue (‘decision to initiate the procedure’).
V dopisu z dne 19. januarja 2005 je Komisija organe Združenega kraljestva obvestila, da se je v zvezi z zadevnim ukrepom odločila sprožiti formalni postopek preiskave, določen v členu 88(2) Pogodbe ES („odločitev o sprožitvi postopka“).
The Commission decision to initiate the procedure was published in the Official Journal of the European Union on 12 March 2005.
Odločitev Komisije, da sproži postopek, je bila 12. marca 2005 objavljena v Uradnem listu Evropske unije.
The Commission called on interested parties to submit their comments on the measure.
Komisija je pozvala vse zainteresirane stranke, naj predložijo svoje pripombe o ukrepu.
Following the extension of the deadline, the UK authorities responded by letter of 4 April 2005 to the request for comments in the decision to initiate the procedure.
Po podaljšanju roka so organi Združenega kraljestva v dopisu z dne 4. aprila 2005 odgovorili na zahtevo po predložitvi pripomb iz odločitve o sprožitvi postopka.
The Commission received comments from the following interested parties:
Komisija je prejela pripombe naslednjih zainteresiranih strank:
AboveNet Communications UK Ltd. (‘AboveNet’), received by letter dated 29 April 2005
AboveNet Communications UK Ltd. („Above Net“), prejete v dopisu z dne 29. aprila 2005
Altnet Task Force (‘Altnet’), received by letter dated 2 May 2005
Altnet Task Force („Altnet“), prejete v dopisu z dne 2. maja 2005
Broadband Stakeholders Group, received by letter dated 13 May 2005
Broadband Stakeholders Group, prejete v dopisu z dne 13. maja 2005
BT, received by letter dated 18 May 2005
BT, prejete v dopisu z dne 18. maja 2005
(‘Cable and Wireless’), received by letter dated 29 June 2005
(„Cable and Wireless“), prejete v dopisu z dne 29. junija 2005
Communications Management Association, received by letter dated 30 March 2005
Communications Management Association, prejete v dopisu z dne 30. marca 2005
(‘Easynet’), received by letter dated 3 May 2005
(„Easynet“), prejete v dopisu z dne 3. maja 2005
Gamma Telecom Ltd., received by letter dated 1 December 2005
Gamma Telecom Ltd., prejete v dopisu z dne 1. decembra 2005
Hutchinson Network Services UK Ltd. (‘Geo’), received by letter dated 6 May 2005
Hutchinson Network Services UK Ltd. („Geo“), prejete v dopisu z dne 6. maja 2005
Global Crossing Ltd., received by letter dated 6 May 2005
Global Crossing Ltd., prejete v dopisu z dne 6. maja 2005
GVA Grimley, received by letter dated 27 April 2005
GVA Grimley, prejete v dopisu z dne 27. aprila 2005
Kingston Communications Plc, received by letter dated 29 April 2005
Kingston Communications Plc, prejete v dopisu z dne 29. aprila 2005
NTL Group Ltd., received by letter dated 29 April 2005
NTL Group Ltd., prejete v dopisu z dne 29. aprila 2005
Telewest Broadband Ltd., received by letter dated 28 April 2005
Telewest Broadband Ltd., prejete v dopisu z dne 28. aprila 2005
Thus Plc., received by letter dated 4 May 2005
Thus Plc., prejete v dopisu z dne 4. maja 2005
UK Competitive Telecommunications Association (‘UKCTA’), received by letter dated 25 April 2005
UK Competitive Telecommunications Association („UKCTA“), prejete v dopisu z dne 25. aprila 2005
Vanco Ltd., received by letter dated 19 April 2005
Vanco Ltd., prejete v dopisu z dne 19. aprila 2005
Viatel (UK) Ltd., received by letter dated 6 July 2005
Viatel (UK) Ltd., prejete v dopisu z dne 6. julija 2005
Vtesse, which provided comments and further information by letters or e-mail dated 28 January 2005, 4 February 2005, 16 February 2005, 22 February 2005, 15 March 2005, 29 March 2005, 28 April 2005, 28 July 2005, 17 August 2005, 2 September 2005, 4 November 2005, 23 November 2005, 30 November 2005, 1 December 2005, 11 January 2006, 19 January 2006, 16 March 2006, 20 March 2006 and 8 July 2006
Vtesse, ki je pripombe in dodatne informacije poslal v dopisih ali elektronskih sporočilih z dne 28. januarja 2005, 4. februarja 2005, 16. februarja 2005, 22. februarja 2005, 15. marca 2005, 29. marca 2005, 28. aprila 2005, 28. julija 2005, 17. avgusta 2005, 2. septembra 2005, 4. novembra 2005, 23. novembra 2005, 30. novembra, 1 decembra 2005, 11. januarja 2006, 19. januarja 2006, 16. marca, 20. marca 2006 in 8. julija 2006
Anonymous, received by letter dated 1 February 2005
anonimne, prejete v dopisu z dne 1. februarja 2005.
The Commission forwarded these comments to the UK authorities by letters dated 20 June 2005, 4 August 2005 and 9 August 2005, in order to give them the opportunity to react.
Komisija je v dopisih z dne 20. junija 2005, 4. avgusta 2005 in 9. avgusta 2005 te pripombe posredovala organom Združenega kraljestva, da bi se nanje lahko odzvali.
They provided their comments by letters dated 10 October 2005 and 22 November 2005.
Ti so svoje pripombe posredovali z dopisi z dne 10. oktobra 2005 in 22. novembra 2005.
By letter dated 26 July 2005, the Commission asked OFCOM, the UK independent authority regulating the telecommunications sector, to submit its comments on the decision to open the procedure.
V dopisu z dne 26. julija 2005 je Komisija zaprosila OFCOM, neodvisni organ iz Združenega kraljestva, ki zakonsko ureja sektor telekomunikacij, naj predloži svoje pripombe glede odločitve o sprožitvi postopka.
OFCOM replied by letter dated 21 September 2005.
OFCOM je odgovoril z dopisom z dne 21. septembra 2005.
OFCOM provided further information on 7 December 2005, 6 January 2006 and 21 March 2006.
Dodatne informacije je predložil 7. decembra 2005, 6. januarja 2006 in 21. marca 2006.
On 14 July 2005 and 4 October 2005, two meetings were held with representatives of BT, which provided further information on 23 November 2005 and on 23 March 2006.
julija 2005 in 4. oktobra 2005 sta potekala sestanka s predstavniki BT, ki je dodatne informacije predložil 23. novembra 2005 in 23. marca 2006.
On 16 March 2005, 9 September 2005 and 4 July 2006, three meetings with the UK authorities took place.
marca 2005, 9. septembra 2005 in 4. julija 2006 so potekali trije sestanki z organi Združenega kraljestva.
By letter dated 26 September 2005, the Commission requested further information from the UK Authorities, to which they replied by letter dated 18 November 2005.
V dopisu z dne 26. septembra 2005 je Komisija od organov Združenega kraljestva zahtevala dodatne informacije, nanj pa so odgovorili z dopisom z dne 18. novembra 2005.
They provided further information on 23 November 2005, 23 January 2006, 21 February 2006, 13 March 2006, 21 March 2006, 27 March 2006, 20 April 2006, 2 May 2006, 4 July 2006 and 20 July 2006.
Dodatne informacije so predložili 23. novembra 2005, 23. januarja 2006, 21. februarja 2006, 13. marca 2006, 21. marca 2006, 27. marca 2006, 20. aprila 2006, 2. maja 2006, 4. julija 2006 in 20. julija 2006.
On 23 November 2005, a meeting took place with Vtesse, the complainant.
novembra 2005 je potekal sestanek z Vtesse, pritožnikom.
DETAILED DESCRIPTION OF THE MEASURE
II PODROBEN OPIS UKREPA
Description of the measure
A Opis ukrepa
Rating system
Sistem za odmero davka
Business rates are a UK property tax levied on non-domestic property.
Poslovni davek je v Združenem kraljestvu davek od premoženja, s katerim se obdavči nestanovanjska lastnina.
Its aim is to contribute towards the costs of services provided by Local Authorities.
Njegov namen je prevzeti del stroškov storitev, ki jih zagotavljajo lokalni organi.
The primary legislation on non-domestic rating in England and Wales is the Local Government Finance Act 1988 (‘LGFA 1988’).
Primarna zakonodaja o odmeri davka na nestanovanjsko lastnino v Angliji in Walesu je Local Governement Finance Act iz leta 1988 („LGFA 1988“).
The implementation of the system is further regulated by statutory instruments and case-law.
Izvajanje sistema urejajo tudi podzakonski akti in sodna praksa.
The property unit that is valued for rating purposes is called the ‘rateable hereditament’ and includes land, buildings and rateable plant and machinery.
Enota premoženja, ki se ovrednoti zaradi odmere davka, se imenuje „obdavčljiva nepremičnina“ in vključuje zemljišča, stavbe ter obdavčljive stroje in opremo.
Liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in ‘paramount control’ of the assets, defined by case-law as the actual, exclusive and non-transient occupation of the hereditament, which brings commercial benefits to the occupier.
Obveznost plačila poslovnega davka nosi oseba, ki uporablja obdavčljivo nepremičnino, tj. oseba z „glavnim nadzorom“ nad premoženjem, to pa je s sodno prakso opredeljeno kot dejanska, izključna in neprenosljiva uporaba nepremičnine, kar pomeni, da ima gospodarske koristi njen uporabnik.
The tax rate, which applies equally to all business properties is determined annually by the Secretary of State and applies equally to all operators.
Davčno stopnjo, ki je enaka za vso poslovno lastnino, vsako leto določi minister, in je enaka za vse nosilce dejavnosti.
It was set at 45,6 % for the fiscal year 2004/5 in England and 45,2 % in Wales.
V proračunskem letu 2004/5 je bila v Angliji določena na 45,6 % in v Walesu na 45,2 %.
The base of this tax, the so-called rateable value, is the hypothetical annual rent at which the hereditament might reasonably be expected to be let from year to year in an open market transaction at a certain valuation date.
Osnova za ta davek, tako imenovana obdavčljiva vrednost, je hipotetična letna najemnina, po kateri se lahko upravičeno pričakuje, da se bo nepremičnina iz leta v leto oddajala v najem s transakcijo na odprtem trgu na določen datum vrednotenja.
The full statutory definition is contained in Schedule 6 to the LGFA 1988.
Celotno zakonsko opredelitev vsebuje Schedule (specifikacija dohodkov pri davčni napovedi) 6 k LGFA 1988.
The valuation of this hypothetical annual rent is carried out by the Valuation Office Agency (‘VOA’), an executive agency of the Inland Revenue, part of central government.
Vrednotenje te hipotetične letne najemnine izvaja Valuation Office Agency („VOA“), izvajalska agencija Inland Revenue, dela centralne vlade.
Revaluations are carried out every five years.
Ponovna vrednotenja se izvajajo vsakih pet let.
For the period 1995-2000, the rateable value is the hypothetical annual rent of the property if available on the market on 1 April 1993, which is called the ‘antecedent valuation date’.
Obdavčljiva vrednost za obdobje 1995–2000 je hipotetična letna najemnina za lastnino, če je bila na trgu na voljo 1. aprila 1993, ki je tako imenovani „datum predhodnega vrednotenja“.
For the period 2000-2005, the antecedent valuation date was 1 April 1998 and for the on-going period 2005-2010, the date was 1 April 2003.
Datum predhodnega vrednotenja za obdobje 2000–2005 je bil 1. april 1998, za tekoče obdobje 2005–2010 pa je bil to 1. april 2003.
The lapse of time between the antecedent valuation date and the date when the valuation enters into force is meant to allow the VOA to carry out the valuation based on actual evidence at the antecedent valuation date.
V času, ki preteče med datumom predhodnega vrednotenja in datumom začetka veljavnosti vrednotenja, lahko VOA izvede vrednotenje na podlagi dejanskih dokazil na datum predhodnega vrednotenja.
The VOA has a choice of four methods for calculating the ‘rateable value’, i.e. the hypothetical annual rent, of the hereditament, with a hierarchy between the different methods according to the decision to initiate the procedure:
VOA lahko izbira med štirimi metodami za izračun „obdavčljive vrednosti“ nepremičnine, tj. njene hipotetične letne najemnine, in sicer s hierarhijo med različnimi metodami v skladu z odločitvijo o sprožitvi postopka:
If there is direct and actual evidence of the property's rent, the rental method is to be applied.
Če obstajajo neposredna in dejanska dokazila o najemu lastnine, je treba uporabiti metodo najemnine.
If direct rental evidence is not available, a comparison with the rental evidence of other comparable properties can be made.
Če neposrednih dokazil o najemnini ni na voljo, se lahko izvede primerjava z dokazili o najemnini za drugo primerljivo lastnino.
This is the Tone of the list method.
To je metoda po seznamu.
For matters of convenience, both the rental method and tone of the list method, which both rely on market rental evidence, will be referred to in this decision as ‘rental method’.
Zaradi praktičnosti se bosta obe, metoda najemnine in metoda po seznamu, ki se obe opirata na dokazila o najemnini na trgu, v tej odločbi navajali kot „metoda najemnine“.
The Receipt and Expenditure (‘R&E’) method is to be applied for properties that are seldom let or are difficult to replicate, typically utilities.
Metoda prejemkov in izdatkov se mora uporabiti za lastnino, ki se redko oddaja v najem ali jo je težko podvajati, kar je značilno za javne gospodarske službe.
It seeks to replicate the thought process that a putative tenant might go through when assessing the profitability of a commercial venture involving the renting of a property.
Njen namen je posnemati miselni proces domnevnega najemnika, ki ga ta lahko uporabi med ocenjevanjem donosnosti gospodarskega posla, ki vključuje najem lastnine.
He would estimate his future receipts and deduct his future costs.
Ocenil bi svoje prihodnje prejemke in odštel svoje prihodnje stroške.
From that, he would deduct the return he requires, the rest representing the maximum rent he would be prepared to pay.
Od tega bi odštel zahtevani donos, ostanek pa bi pomenil najvišjo najemnino, ki bi jo bil pripravljen plačati.
The Contractor's basis method is based on the replacement costs of a business property: a putative tenant would be unwilling to pay more as an annual rent for a hereditament than it would cost him in the way of annual interest on the capital sum necessary to build a similar hereditament.
Metoda pogodbenikove osnove temelji na nadomestitvenih stroških poslovne lastnine: domnevni najemnik bi bil kot letno najemnino za nepremičnino pripravljen plačati največ toliko, kot bi znašale njegove letne obresti na kapitalski znesek, potreben za izgradnjo podobne nepremičnine.
This method is normally used for hereditaments that are not let or do not generate profits (e.g. hospitals).
Ta metoda se ponavadi uporablja za nepremičnine, ki se ne oddajajo v najem ali ne ustvarjajo dobička (npr. bolnišnice).
Rating of telecommunications infrastructure
Odmera davka za telekomunikacijsko infrastrukturo
Business rates are levied on telecommunications infrastructure as on other non-domestic properties.
Telekomunikacijska infrastruktura se obdavči s poslovnim davkom kot katera koli druga nestanovanjska lastnina.
The Valuation for Rating (Plant and Machinery) (England) Regulations 2000 lay down that plant and machinery that are rateable for telecommunications infrastructure are ‘cables, fibres, wires, conductors or any system of such items …, used or intended to be used in connection with the transmission of communications signals’.
Predpisi o vrednotenju za odmero davka (Stroji in oprema) (Anglija) iz leta 2000 določajo, da so stroji in oprema, obdavčljivi pri telekomunikacijski infrastrukturi, „kabli, optična vlakna, žice, prevodniki ali kateri koli sistem iz teh delov ..., ki se uporabljajo ali so namenjeni uporabi v povezavi s prenosom komunikacijskih signalov“.
Telecommunication property has been subject to business rates since 1855.
Telekomunikacijska lastnina je s poslovnim davkom obdavčena že od leta 1855.
Following the privatisation of BT in 1984, this tax was also levied on the latter's infrastructure, as well as on Mercury Communications, BT's only competitor during the duopoly situation of the 1980's.
Po privatizaciji BT v letu 1984 se je ta davek uvedel tudi na njegovo infrastrukturo, pa tudi na infrastrukturo Mercury Communications, edinega konkurenta BT med duopolnim položajem v 80. letih 20. stoletja.
Initially, for the 1990-1995 period, the tax amount was determined by applying a prescribed ‘standard formula’.
Na začetku, za obdobje 1990–1995, se je znesek davka določil na podlagi predpisane „standardne formule“.
When the telecommunications industry was gradually opened to competition, starting in 1992, the tax was levied on all telecommunications infrastructures.
Ko se je industrija telekomunikacij postopoma odprla za konkurenco, kar se je začelo leta 1992, se je davek uvedel na vso telekomunikacijsko infrastrukturo.
Application of the property tax to BT
Odmera davka od premoženja za BT
For the period 1995-2000, the VOA applied the R&E method to BT.
Za obdobje 1995–2000 je VOA pri BT uporabila metodo prejemkov in izdatkov.
This valuation was adjusted following a negotiated settlement with BT which had constructed its own valuation on the Contractor's basis method and appealed against the original valuation to the Central London Valuation Tribunal and then to the Lands Tribunal.
To vrednotenje je bilo prilagojeno po s pogajanji doseženi poravnavi z BT, ki je izvedel lastno vrednotenje po metodi pogodbenikove osnove in se zoper prvotno vrednotenje pritožil na Central London Valuation Tribunal, nato pa še na Lands Tribunal.
BT and the VOA reached a settlement in 2000.
Leta 2000 sta BT in VOA dosegla poravnavo.
The outcome was an agreement to set the rateable value of BT's network assets at GBP 445 million in England and GBP 25 million in Wales for the fiscal year 1995/1996.
Rezultat tega je bil sporazum o določitvi obdavčljive vrednosti omrežnega premoženja BT na 445 milijonov GBP v Angliji in na 25 milijonov GBP v Walesu za proračunsko leto 1995/1996.
With a multiplier of 43,2 %, BT's tax liability amounted to GBP 203 million for that fiscal year, which represented 2 % of BT's relevant annual revenues.
Z multiplikatorjem 43,2 % je davčna obveznost BT za navedeno proračunsko leto znašala 203 milijone GBP, kar je pomenilo 2 % ustreznih letnih prihodkov BT.
For the 2000-2005 period, the VOA settled BT's asset valuation at GBP 467 million in England and GBP 26 million in Wales.
Za obdobje 2000–2005 je VOA vrednotenje premoženja BT uskladila na 467 milijonov GBP v Angliji in 26 milijonov GBP v Walesu.
The valuation was carried out on the basis of the R&E method and was based on the principles and values agreed at the same time the 1995 list was settled.
Vrednotenje je bilo izvedeno na podlagi metode prejemkov in izdatkov, temeljilo pa je na načelih in vrednostih, dogovorjenih hkrati z uskladitvijo seznama za leto 1995.
For the 2005-2010 period, the VOA applied again the R&E method to BT's network.
Tudi za obdobje 2005–2010 je VOA pri omrežju BT uporabila metodo prejemkov in izdatkov.
In principle, a review of the valuation takes place every five years.
Pregled vrednotenja načeloma poteka vsakih pet let.
However, in its decision to initiate the procedure, the Commission noted that subsequent downward revisions were made to reflect the loss of market share of the company in the UK fixed telecommunications market resulting from the physical roll-out of competing telecommunications networks.
Vendar je Komisija v svoji odločitvi o sprožitvi postopka ugotovila, da so bili naknadni popravki navzdol izvedeni, da bi odražali izgubo tržnega deleža družbe na trgu fiksnih telekomunikacij Združenega kraljestva, ki je bila posledica fizičnega razvijanja konkurenčnih telekomunikacijskih omrežij.
The decision to initiate the procedure noted that no similar upward adjustment was apparently made to reflect possible extensions or upgrades of the network.
V odločitvi o sprožitvi postopka je bilo navedeno, da očitno ni bilo podobne prilagoditve navzgor, ki bi odražala morebitne razširitve ali nadgradnje omrežja.
Application of the property tax to Kingston
Odmera davka od premoženja za Kingston
Kingston Communications plc (‘Kingston’) is the incumbent telecommunications operator and the owner of the only local access network in the region of Hull.
Kingston Communications plc („Kingston“) je telekomunikacijski operater s precejšnjim tržnim deležem in lastnik edinega omrežja za lokalni dostop v regiji Hull.
During the privatisation of most publicly-owned telecommunications networks in the United Kingdom in the late 1980s, the company remained the property of the municipality, until the share capital was opened to the public in 1999.
Med privatizacijo večine telekomunikacijskih omrežij v javni lasti, ki je v Združenem kraljestvu potekala v poznih 80. letih 20. stoletja, je družba ostala v lasti občine, dokler delniški kapital leta 1999 ni bil na razpolago javnosti.
Hull City Council remains the only substantial single shareholder.
Bistveni edini delničar je še naprej samo mestni svet Hull.