natgillin/translations-raw huggingface dataset:
To grant relief against withholding tax, Italian tax law provides for a tax refund to foreign (non-resident) investors participating in investment vehicles subject to tax in Italy, which qualify for a tax refund equal to 15 % of the amount distributed by the investment vehicles offsetting the tax previously charged.
Ob davčnem odtegljaju italijansko davčno pravo za odobritev oprostitve predvideva povračilo davka tujim investitorjem (nerezidentom), udeleženim v naložbenih nosilcih, za katere velja italijanski davek in ki izpolnjujejo pogoje za povračilo davka v višini 15 % zneska, ki so ga naložbeni nosilci razdelili za kompenzacijo predhodno obračunanega davka.
The scheme limits the refund to 6 % for distributions by specialised investment vehicles subject to the reduced substitute tax of 5 % under Article 12 of Decree-Law No 269/2003.
Program omejuje povračilo na 6 % za razdelitev specializiranih naložbenih nosilcev, za katere na podlagi člena 12 Uredbe z zakonsko močjo št. 269/2003 velja znižani, 5 % nadomestni davek.
The effective 5 % substitute tax on the income accruing to pension funds from foreign specialised investment vehicles is realised because, under the specific tax provisions for pension funds, they may deduct from their net operating result, taxed at 11 %, the 54,55 % of the revenue distributed by a foreign specialised investment vehicle, with the result that applying the reduced rate of 11 % to 45,45 % corresponds to the imposition of a 5 % on total revenue.
Dejanski 5 % nadomestni davek na dohodek, ki so ga ustvarili pokojninski skladi iz tujih specializiranih naložbenih nosilcev, se uresničuje zato, ker lahko na podlagi posebnih davčnih določb za pokojninske sklade od svojih neto poslovnih rezultatov, obdavčenih z 11 %, odštejejo 54,55 % prihodka, ki ga razdeli tuj specializiran naložbeni nosilec, tako da uveljavitev zmanjšane stopnje od 11 % do 45,45 % ustreza uvedbi 5 % na celotni prihodek.
On the other hand, the revenue accruing to pension funds from Italian specialised investment vehicles is subject to an 11 % substitute tax although it qualifies for a 6 % tax credit to offset the tax already paid by such specialised investment vehicles.
Na drugi strani za prihodek, ki ga ustvarijo pokojninski skladi iz italijanskih specializiranih naložbenih nosilcev, velja 11 % nadomestni davek, čeprav izpolnjuje pogoje za 6 % davčni dobropis za kompenzacijo davkov, ki so jih že plačali takšni specializirani naložbeni nosilci.
OJ C 235, 21.8.2001, p. 3, paragraph IV.1.
UL C 235, 21.8.2001, str. 3, odstavek IV.1.
Case C-8/03 BBL, paragraphs 42 and 43.
Sodba C-8/03 BBL, odstavka 42 in 43.
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).
Šesta Direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: Enotna osnova za odmero (UL L 145, 13.6.1977, str. 1). Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2004/66/ES (UL L 168, 1.5.2004, str. 35).
Case 89/81 Hong-Kong Trade Development Council [1982] ECR 1277, paragraph 6.V.
Sodba 89/81 Hongkonški Svet za razvoj trgovine [1982] Recueil 1277, odstavek 6.
See also Case C-317/94 Elida Gibbs [1996] ECR I-5339, paragraph 20.
Glej tudi Sodbo C-317/94 Elida Gibbs [1996] Recueil I-5339, odstavek 20.
First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301; English Special Edition, Series I, Chapter 1967, p. 14).
Prva Direktiva Sveta 67/227/EGS z dne 11. aprila 1967 o usklajevanju zakonodaje držav članic o prometnih davkih (UL 71, 14.4.1967, str. 1301) Direktiva, kakor je bila nazadnje spremenjena z Direktivo 77/388/ES (glej opombo 19).
Case T-55/99 CETM v Commission [2000] ECR II-3207, paragraph 40, and Joined Cases T-92/00 and T-103/00 Territorio Histórico de Álava and Others v Commission [2002] ECR II-1385, paragraph 58.
Sodba T-55/99 CETM proti Komisiji [2000] Recueil II-3207, odstavek 40, in združeni zadevi T-92/00 ter T-103/00 Territorio Histórico de Álava in drugi proti Komisiji [2002] Recueil II-1385, odstavek 58.
Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraphs 24 to 28, and Case T-93/02 Confédération nationale du Crédit mutuel v Commission, judgment of 18 January 2005, not yet reported, paragraph 95.
Sodba C-156/98 Nemčija proti Komisiji [2000] Recueil I-6857, odstavki 24 do 28, in Sodba T-93/02 Confédération nationale du Crédit mutuel proti Komisiji, sodba z dne 18. januarja 2005, odstavek 95.
Case T-214/95 Het Vlaamse Gewest v Commission [1998] ECR II-717.
Sodba T-214/95 Het Vlaamse Gewest proti Komisiji [1998] Recueil II-717.
Case C-142/87 Belgium v Commission [1990] ECR I-959.
Sodba C-142/87 Belgija proti Komisiji [1990] Recueil I-959.
Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 69.
Sodba C-156/98 Nemčija proti Komisiji [2000] Recueil I-6857, odstavek 69.
Information regarding the implementation of the Commission decision on aid scheme C 19/2004 — Italy: Direct tax incentives for undertakings for collective investment in transferable securities specialised in shares of small- and medium-capitalisation companies listed on regulated markets
Informacije o izvajanju Odločbe Komisije o programu državne pomoči C 19/2004 – Italija: Neposredne davčne olajšave za nekatere kolektivne naložbene podjeme za vlaganja v prenosljive vrednostne papirje, specializirane za delnice majhnih in srednje velikih kapitalskih podjetij na organiziranih trgih
Total number of beneficiaries and total amount of aid to be recovered
Skupno število upravičencev in skupni znesek pomoči, ki se izterja
Please explain in detail how the amount of the tax incentives to be recovered from individual beneficiaries will be calculated:
Prosimo, podrobno pojasnite, kako se izračuna znesek davčnih olajšav, ki jih vrnejo posamezni upravičenci:
principal
glavnica
interest
obresti
What is the total amount of unlawful aid granted under this scheme that is to be recovered (gross grant equivalent; at … prices)?
Kolikšen je skupni znesek pomoči, nezakonito dodeljene s tem programom, ki se izterja (bruto ekvivalent dotacije; po … cenah)?
What is the total number of beneficiaries from whom the tax incentives unlawfully granted under this scheme are to be recovered:
Kolikšno je skupno število upravičencev, od katerih se zahteva vrnitev davčne olajšave, nezakonito dodeljene s tem programom:
Measures already taken and planned to recover the aid
Že sprejeti in načrtovani ukrepi za izterjavo pomoči:
Please describe in detail what measures have already been taken and what measures are planned to ensure immediate and effective recovery of the tax incentives.
Prosimo, podrobno pojasnite, kateri ukrepi so bili že sprejeti in kateri se načrtujejo za zagotovitev takojšnje in učinkovite izterjave davčnih olajšav.
Please also indicate where relevant the legal basis for the measures taken/planned.
Prosimo, navedite (kadar je ustrezno) tudi pravno podlago za izvedene/načrtovane ukrepe.
By what date will the recovery be completed?
Do kdaj bo izterjava zaključena?
Information by individual beneficiary
Podatki posameznih upravičencev
Please provide details for each subject from whom the tax incentives unlawfully granted under the scheme are to be recovered in the table overleaf.
Prosimo, v priloženi tabeli navedite natančne podatke o vsaki osebi, od katere se zahteva vrnitev davčne olajšave, nezakonito dodeljene s programom.
Identity of the subject
Identiteta osebe
Amount of the incentive unlawfully granted [1]Currency: …
Znesek nezakonito dodeljene olajšave [1]Valuta: …
Amount put at the disposal of the beneficiary (in gross grant equivalent; at … prices).
Zneski, dani na razpolago upravičencu (v bruto ekvivalentu dotacije; po … cenah).
Gross amounts reimbursed (including interest).
Vrnjeni bruto zneski (vključno z obrestmi).
As a general rule, only 40 % of the net operating result accruing to an Italian investment vehicle from a foreign investment vehicle is taxable in Italy.
Praviloma je v Italiji obdavčljivih samo 40 % neto rezultatov poslovanja, ki jih ustvari italijanski naložbeni nosilec iz tujega naložbenega nosilca.
This means that the foreign income accruing to an Italian investment vehicle is effectively taxed at 5 % (12,5 % of 40 % corresponds to a tax rate of 5 %).
To pomeni, da je tuji dohodek, ki ga ustvarja italijanski naložbeni nosilec, dejansko obdavčen pri 5 % (12,5 % od 40 % ustreza 5-odstotni davčni stopnji).
Interest has to be paid on the amounts to be recovered.
Od zneskov za izterjavo je treba plačati obresti.
It will be calculated on the basis 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,
Izračunajo se na podlagi Uredbe Komisije (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–
on the State Aid which Italy is planning to implement for Fincantieri
o državni pomoči, ki jo namerava Italija izvajati za Fincantieri
(notified under document number C(2005) 4433)
(notificirano pod dokumentarno številko C(2005) 4433)
Having regard to Council Regulation (EC) No 1540/98 of 29 June 1998 establishing new rules on aid to shipbuilding,
ob upoštevanju Uredbe Sveta (ES) št. 1540/98 z dne 29. junija 1998 o določitvi novih pravil o pomoči ladjedelništvu,
Having called on interested parties to submit their comments pursuant to the provisions cited above and having regard to their comments,
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedenimi členi in ob upoštevanju teh pripomb,
By letter dated 31 July 2003, Italy notified the Commission of the aid.
V dopisu z dne 31. julija 2003 je Italija Komisiji priglasila pomoč.
By letters dated 16 September 2003, 6 November 2003, 1 December 2003, 4 February 2004, 12 February 2004, 26 February 2004, 5 April 2004, 25 May 2004, 23 June 2004 and 8 July 2004, it provided the Commission with further information.
V dopisih z dne 16. septembra 2003, 6. novembra 2003, 1. decembra 2003, 4. februarja 2004, 12. februarja 2004, 26. februarja 2004, 5. aprila 2004, 25. maja 2004, 23. junija 2004 in 8. julija 2004 je Komisiji predložila nadaljnje informacije.
By letter dated 22 October 2004, the Commission informed Italy that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid.
V dopisu z dne 22. oktobra 2004 je Komisija Italijo obvestila, da se je v zvezi z ukrepom pomoči odločila sprožiti postopek, določen v členu 88(2) Pogodbe ES.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union.
Odločitev Komisije o sprožitvi postopka je bila objavljena v Uradnem listu Evropske unije.
The Commission invited interested parties to submit their comments on the aid.
Komisija je pozvala vse zainteresirane stranke, da predložijo svoje pripombe.
The Commission received comments from interested parties.
Komisija je od zainteresiranih strank prejela pripombe, ki jih je posredovala Italiji in ji dala možnost odgovora.
It forwarded them to Italy, which was given the opportunity to react; its comments were received by letter dated 12 April 2005.
Italija je odgovorila v dopisu z dne 12. aprila 2005.
Other letters were received from Italy dated 25 November 2005, 18 May 2005 and 12 October 2005.
Komisija je od Italije prejela druge dopise z dne 25. novembra 2005, 18. maja 2005 in 12. oktobra 2005.
Italy requested the Commission to grant an extension of the delivery limit of 31 December 2003 provided for in Article 3 of Council Regulation (EC) No 1540/98 of 29 June 1998 establishing new rules on aid to shipbuilding (‘the Shipbuilding Regulation’) as a condition for receiving contract-related operating aid.
Italija je Komisijo zaprosila za odobritev podaljšanja roka dobave z dne 31. decembra 2003, določenega v členu 3 Uredbe Sveta (ES) št. 1540/98 o določitvi novih pravil o pomoči ladjedelništvu („Uredba o ladjedelništvu“) kot pogoj za prejem s pogodbo povezane pomoči za tekoče poslovanje.
The extension was requested for Fincantieri, for the delivery of five cruise ships, for a total contract value of € 2,1 billion and an aid amount of € 243 million.
Družba Fincantieri je zaprosila za podaljšanje roka za dobavo petih ladij za križarjenje v skupni pogodbeni vrednosti 2,1 milijarde EUR in znesku pomoči v višini 243 milijonov EUR.
Fincantieri is a state-owned company operating eight shipyards (Monfalcone, Marghera, Sestri Ponente, Ancona, Palermo, Castellammare, Muggiano, Riva Trigoso) in Italy.
Fincantieri je družba v državni lasti, ki upravlja osem ladjedelnic (Monfalcone, Marghera, Sestri Ponente, Ancona, Palermo, Castellammare, Muggiano, Riva Trigoso) v Italiji.
It is specialised in building cruise ships but also builds other types of seagoing vessels and military ships.
Specializirana je za gradnjo ladij za križarjenje, gradi pa tudi druge vrste morskih plovil in vojaške ladje.
Italy explained that the final contracts for the ships concerned were signed in December 2000 and delivery, according to the contracts, was planned for June and December 2003.
Italija je pojasnila, da so bile končne pogodbe za zadevne ladje podpisane decembra 2000, dobava pa je bila v skladu s pogodbami načrtovana za junij in december 2003.
The ships were ordered by various subsidiaries of Carnival Corporation (‘Carnival’), a US cruise operator.
Ladje so naročila različna hčerinska podjetja družbe Carnival Corporation („Carnival“), ameriškega podjetja za križarjenja.
Italy promised, on this basis, contract-related operating aid for the building of the ships.
Italija je na tej podlagi obljubila s pogodbo povezano pomoč za tekoče poslovanje za gradnjo ladij.
Fincantieri agreed to this and Italy requested an extension of the delivery limit so that the ships could still qualify for operating aid.
Fincantieri je v to privolil, Italija pa je zaprosila za podaljšanje roka dobave, da bi bile ladje še vedno upravičene do pomoči za tekoče poslovanje.
In their notification the Italian authorities referred to the Commission's decision of 5 June 2002 authorising a similar extension of the delivery date for a cruise ship under construction at Meyer Werft, Germany.
V svojem dopisu so se italijanski organi sklicevali na odločitev Komisije z dne 5. junija 2002 o dovolitvi podobnega podaljšanja roka dobave za ladjo za križarjenje v gradnji pri družbi Meyer Werft, Nemčija.
Italy emphasised the similarities between the two cases in terms of (i) the reason given for the extension (the impact of the 11 September 2001 terrorist attacks), (ii) the relevant market (cruises) and (iii) the commercial dependency existing between the shipyard and the shipowner (Carnival is Fincantieri's largest customer).
Italija je opozorila na podobnosti med obema zadevama glede (i) razloga za podaljšanje (vpliv terorističnih napadov 11. septembra 2001), (ii) zadevnega trga (križarjenja) in (iii) komercialne odvisnosti, ki obstaja med ladjedelnico in lastnikom (Carnival je Fincantierijeva največja stranka).
By decision dated 20 October 2004 the Commission granted the extension of the delivery limit for four of the ships, but expressed doubts that it could grant the extension for the fifth.
V dopisu z dne 20. oktobra 2004 je Komisija odobrila podaljšanje roka dobave za štiri ladje in izrazila dvome glede odobritve podaljšanja za peto ladjo.
The doubts concerned ship 6079 with planned delivery in October 2005.
Dvomi so zadevali ladjo 6079, katere načrtovana dobava je bila oktobra 2005.
This ship was originally intended to be delivered in 2005 but the delivery date was changed to December 2003 in late 2000; otherwise the ship would not have been eligible for operating aid.
Prvotno naj bi bila ta ladja dobavljena leta 2005, vendar je bil dobavni rok pozno leta 2000 spremenjen na december 2003, drugače ladja ne bi bila upravičena do pomoči za tekoče poslovanje.
The aid amount that Italy would grant to Fincantieri if the Commission were to extend the delivery limit for ship 6079 is approximately € 33 million (9 % of the contract value of the ship).
Znesek pomoči, ki bi jo Italija dodelila Fincantieriju, če bi Komisija podaljšala rok dobave za ladjo 6079, bi znašal približno 33 milijonov EUR (9 % pogodbene vrednosti ladje).
Furthermore, Ancona had never built a ship of similar complexity before, casting doubts on the ability to manage this operation, not least concerning outfitting.
Poleg tega Ancona pred tem še ni zgradila ladje podobne kompleksnosti, kar sproža dvome o sposobnosti upravljanja te operacije in nenazadnje tudi dvome glede opremljanja ladje.
Linked to this, the construction of ship 6077 at Ancona would have implied an exceptionally high amount of outfitting at the Palermo shipyard because of the shift of production from Ancona to Palermo.
S tem je povezano dejstvo, da bi gradnja ladje 6077 v Anconi pomenila izredno visoko količino opremljanja v ladjedelnici Palermo zaradi premestitve proizvodnje iz Ancone v Palermo.
The second reason for initiating the formal procedure was doubts concerning the estimated amount of outfitting that would have had to be done by Fincantieri if all five ships had been delivered in 2003.
Drug razlog za sprožitev formalnega postopka so bili dvomi glede predvidene količine opremljanja, ki bi ga moral izvesti Fincantieri, če bi bile vse ladje dobavljene leta 2003. Po oceni Komisije bi to vključevalo dvakrat toliko opremljanja, kot ga je Fincantieri izvedel v katerem koli drugem letu.
The Commission therefore had doubts as to whether the production plan for Fincantieri in general, and for Marghera in particular, was realistic.
Zato je Komisija podvomila, da je proizvodni načrt za Fincantieri na splošno in zlasti za Marghero realen.
For these two reasons the Commission doubted that all five ships could have been delivered in 2005.
Zaradi teh dveh razlogov je Komisija dvomila, da bi lahko bile vse ladje dobavljene leta 2005.
However, on the basis of the same information and analysis, the Commission accepted that it could have been possible to deliver four of the ships.
Vendar se je na podlagi enakih informacij in analize Komisija strinjala, da bi bilo možno dobaviti štiri ladje.
The Commission considered that the main doubts concerned ship 6079, which is the third sister ship to 6077, built at the same yard, Marghera, with planned delivery in October 2005.
Komisija je bila mnenja, da glavni dvomi zadevajo ladjo 6079, ki je tretja sestrska ladja ladje 6077, zgrajene v isti ladjedelnici Marghera, z načrtovano dobavo oktobra 2005.
The delivery of this ship was postponed in relation to the December 2000 production plan owing to the decision to build ship 6077 at Marghera.
Dobava te ladje je bila v zvezi s proizvodnim načrtom iz decembra 2000 preložena zaradi odločitve za gradnjo ladje 6077 v Margheri.
These doubts are also based on indications (letter of intent signed before the final contracts were signed in December 2000) that the current production sequence, with a very late delivery for ship 6079, was originally intended.
Ti dvomi temeljijo tudi na pokazateljih (pismo o nameri, podpisano pred podpisom končnih pogodb decembra 2000), ki kažejo, da je bilo prvotno predvideno sedanje proizvodno zaporedje z zelo pozno dobavo ladje 6079.
Fincantieri submitted comments in a letter dated 3 March 2005.
Fincantieri je predložil svoje pripombe v dopisu z dne 3. marca 2005.
It stated that any of the company's yards, irrespective of whether they were part of the cruise ship or transport vessel divisions, were in a position to build the same ship components, without any need to alter production engineering choices or executive planning in the workshop, as it would be possible to count on a network of subcontractors that could meet quality and quantity requirements.
Izjavil je, da je bila vsaka od ladjedelnic družbe, ne glede na to ali je bila del sektorja za ladje za križarjenje ali transportnih plovil, sposobna zgraditi enake komponente ladje, ne da bi morala za to spremeniti odločitve proizvodnega inženiringa ali izvršilno načrtovanje v delavnici, saj bi lahko računala na mrežo podizvajalcev, ki bi po potrebi izpolnjevali zahteve glede kakovosti in količine.
It also stated that the Ancona shipyard would have had no problems building an entire cruise ship of the dimensions and design characteristics of ship 6077 (the sister ship of 6079), including all fittings, using only its own production facilities, infrastructure and plant, if only the agreement between Fincantieri, the local and regional authorities, the port authorities and the metalworkers’ unions set out in the memorandum of intent of 6 December 1999 had been implemented immediately.
Dejal je tudi, da ladjedelnica v Anconi ne bi imela težav z gradnjo celotne ladje za križarjenje z dimenzijami in oblikovnimi značilnostmi ladje 6077 (sestrska ladja ladje 6079), vključno z vso opremo, pri čemer bi uporabljala zgolj svoje lastne proizvodne zmogljivosti, infrastrukturo in obrat, če bi se takoj začel izvajati sporazum med Fincantierijem, lokalnimi in regionalnimi organi, pristaniškimi organi in sindikati kovinskih delavcev, določen v Memorandumu o nameri z dne 6. decembra 1999.
However, this did not take place.
Vendar se to ni zgodilo.
When the production engineering of ship 6077 was examined it was decided to build the ship in two parts: the larger section at Ancona and the smaller section at Riva Trigoso.
Pri pregledu proizvodnega inženiringa ladje 6077 je bilo sklenjeno, da se ladja zgradi v dveh delih: večji del ladje v Anconi in manjši del ladje v Rivi Trigoso.
The same production plan had been devised for building the aircraft carrier Conte di Cavour at the Riva Trigoso and Muggiano yards, and had been employed for the construction of the Disney Magic cruise ship at the Ancona and Marghera shipyards in 1997.
Enak proizvodni načrt je bil predviden za gradnjo letalonosilke Conte di Cavour v ladjedelnicah Riva Trigoso in Muggiano in bil uporabljen pri gradnji ladje za križarjenje Disney Magic v ladjedelnicah Ancona in Marghera leta 1997.
The so-called jumboisation was planned at the ATSM dry dock in Trieste.
Tako imenovano povečanje je bilo načrtovano v suhem doku ATSM v Trstu.
As the latter had a dock that was suitable for fitting out and finishing ships, it could have overcome any production difficulties encountered at the Ancona shipyard while offering the significant advantage, which should not be underestimated, of proximity to the industrial area around the shipyard at Monfalcone.
Ker je slednji imel dok, primeren za opremljanje in dokončanje ladij, bi lahko premostil vse težave pri proizvodnji, s katerimi bi se srečali v ladjedelnici v Anconi, hkrati pa bi ponujal pomembno prednost, ki se je ne sme podcenjevati, to je bližina industrijskemu območju okoli ladjedelnice v Monfalconu.
In the final analysis, in choosing to build the 6077 at Ancona, at least for a large section of the hull and much of the outfitting work, Fincantieri adopted an effective and far-sighted strategy which, should problems arise, offered a number of alternatives that would take advantage of the integrated nature and flexibility of its yards to ensure that it would be possible to deliver the ship by the end of 2003 as required by the contract.
V končni analizi, ob odločitvi za gradnjo ladje 6077 v Anconi, vsaj za velik del ladijskega trupa in večino opremljanja, je Fincantieri sprejel učinkovito in napredno strategijo, ki v primeru, da nastopijo težave ponuja številne druge izbire, ki bi izkoristile integrirano naravo in prožnost njegovih ladjedelnic, da bi zagotovile dobavo ladje do konca leta 2003, kot zahteva pogodba.
The comments from Italy following the initiation of the formal procedure reflect the comments made by Fincantieri, i.e. that the December 2000 plan was challenging but realistic.
Pripombe Italije po sprožitvi formalnega postopka odražajo pripombe Fincantierija, tj.da je bil načrt iz decembra 2000 sicer tvegan, vendar realen.