natgillin/translations-raw huggingface dataset:
The Commission nevertheless pointed out that the application of the aid was subject to the Community rules and frameworks on aid for various sectors of industry.
Komisija je kljub temu poudarila, da je treba pri uporabi zadevnih pomoči upoštevati pravila in okvire prava Skupnosti glede pomoči v zvezi z nekaterimi sektorji.
In this decision, references to the Loi Pons should be taken as referring to Article 238a HA I and IIIc of the General Tax Code (CGI) as applicable on 23 November 1996, which can be summarised as follows.
V tej odločbi se sklicevanje na Loi Pons nanaša na določbe členov 238a HA I in IIIc splošnega davčnega kodeksa (v nadaljnjem besedilu „CGI“), kakor so bili v uporabi 23. novembra 1996, in jih je mogoče povzeti, kot sledi.
Article 238a HA I CGI
Člen 238a HA I CGI
Under Article 238a HA I CGI, undertakings are authorised to deduct from their taxable profits a sum equivalent to the total amount of productive investments made in some of the French overseas departments and territories, including Saint-Pierre-et-Miquelon [8].
Na podlagi člena 238a HA I CGI lahko podjetja odbijejo od svojih obdavčljivih prihodkov vsoto, ki je enaka skupnemu znesku dobičkonosnih naložb, realiziranih v določenih francoskih čezmorskih državah in ozemljih, med katerimi je tudi Saint-Pierre in Miquelon [8].
This article offers a derogation from the general CGI scheme which does not allow these amounts to be deducted for purposes of determining an undertaking’s taxable income.
Ta člen odstopa od splošnega sistema CGI, ki ne dovoljuje odbitka takih zneskov za namen ugotovitve obdavčljivih prihodkov podjetja.
Article 238a HA IIIb CGI states that investments in certain sectors, including the pleasure boat sector, are eligible for the deduction provided for in paragraph I of the Article only subject to the prior approval of the budget minister.
Člen 238a HA IIIb CGI določa, da za naložbe v nekatere sektorje, med katere spada izletniška plovba, ne velja pravica do zmanjšanja iz odstavka I tega člena brez vnaprej prejetega soglasja ministra za proračun.
Such approval ‘may be granted after seeking the opinion of the minister for the overseas departments and territories provided that the investment is of economic interest for the department in which it is made, that it is in keeping with regional planning and environmental policy and that it guarantees protection for investors and third parties.’
Ta odobritev „se lahko dodeli po predhodno zaprošenem mnenju ministra za čezmorske države in ozemlja, če je naložba v gospodarskem interesu države, v kateri je realizirana, če je v skladu z regionalno in okoljsko politiko ozemlja ter če zagotavlja zaščito vlagateljev in tretjih oseb“.
Article 238a HA IIIc CGI
Člen 238a HA IIIc CGI
The CGI states that natural persons are taxed on their income.
CGI določa, da fizične osebe plačujejo davek na prihodek.
The tax is charged on the taxpayer’s net income, i.e. the total net income from various categories of income.
Davek se obračuna od neto prihodka davčnega zavezanca, ki ga sestavljajo vsi neto dohodki iz različnih prihodkovnih kategorij.
Net income in the various categories generally consists of property, capital assets, salaries, etc. owned or received by taxpayers, and profits from the lucrative activities in which they engage, minus the losses recorded in a year in an income category.
Na splošno je neto prihodek v različnih kategorijah sestavljen iz lastnine, kapitala, plače itd., ki jih davčni zavezanci imajo ali prejemajo, ter iz dohodka dobičkonosnih poslov, ki jih zavezanci sklepajo, od katerih se odbijejo izgube v določenem letu v posamezni prihodkovni kategoriji.
However, in relation to the category of ‘industrial and commercial profits’, Article 156(1a) CGI states that the deduction is not allowed for ‘losses attributable, directly or indirectly, to activities for industrial and commercial profit where such activities do not involve the continuous, direct and personal participation of one of the members of the tax unit in the performance of the acts entailed in the activity.
Kljub temu člen 156(1a) CGI določa, da v kategoriji „industrijskih in trgovskih dobičkov“ odbitek ni dovoljen pri „izgubah, ki posredno ali neposredno izhajajo iz dejavnosti, ki spadajo med poslovne ali trgovske dobičke, če te dejavnosti ne vključujejo osebne, stalne in neposredne udeležbe enega od članov davčnega gospodinjstva (op. pr.: davčni subjekt je celotno gospodinjstvo) za izpolnjevanje nalog, potrebnih za to dejavnost.
Such is the case, for example, where management of the activity is entrusted in law or in fact to a person who does not belong to the tax unit by virtue of a mandate, a contract of employment or other such agreement.’
Tako je zlasti, ko je upravljanje dejavnosti pravno ali dejansko poverjeno osebi, ki ni član davčnega gospodinjstva, na podlagi pooblastila, delovne pogodbe ali katerega koli drugega dogovora“.
Nevertheless, Article 238a HA IIIc CGI states that Article 156(1a) does not apply to losses resulting from the deduction of the investments referred to in paragraph I of the said Article 238a HA and from their operation where such investments are made after 1 January 1996 and have the prior approval of the minister responsible for the budget in accordance with Article 238a HA IIIb.
Z odstopanjem od tega načela člen 238a HA IIIc CGI predvideva, da določbe člena 156(1a) ne veljajo za izgube, ki izhajajo iz zmanjšanja naložb iz odstavka I navedenega člena 238a HA in njihove uporabe, ko so naložbe realizirane po 1. januarju 1996 in jih predhodno odobri minister za proračun pod pogoji iz člena 238a HA IIIb.
The Levant financing operation
Postopek financiranja potniške ladje Le Levant
In 1996 the Bank and the Compagnie des Iles du Ponant (CIP) put together a package to finance the building and operation of a small (capacity of approximately 95 passengers and 55 crew) luxury cruise vessel called Le Levant.
Banka in družba Compagnie des Iles du Ponant (v nadaljnjem besedilu „CIP“) sta leta 1996 oblikovali paket za financiranje gradnje in obratovanja prestižne potniške ladje manjše kapacitete (okoli 95 potnikov in 55 članov posadke), imenovane „Le Levant“.
This was formalised by an agreement of 9 December 1996 between the Bank, the CIP and CIL, a subsidiary of the CIP specially formed for the purposes of the project [9].
Paket je formaliziral protokol z dne 9. decembra 1996, sklenjen med banko, družbama CIP in CIL, hčerinsko družbo CIP, posebej ustanovljeno za potrebe projekta [9].
The various components of the package may be summarised as follows:
Različne elemente paketa je mogoče povzeti na naslednji način.
The joint-ownership vehicle
Pomorsko solastništvo
The Bank and CIL set up a joint-ownership vehicle (within the meaning of Law 67-5 of 3 January 1967 on the status of ships and other seagoing vessels, as amended), the ‘copropriétée du navire Le Levant’, with its head office in Nantes.
Banka in družba CIL sta oblikovali pomorsko solastništvo (v smislu zakona št. 67-5 z dne 3. januarja 1967 o statusu pomorskih ladij in drugih vodnih plovil), imenovano „solastništvo potniške ladje Le Levant“ z upravnim sedežem v Nantesu.
According to its articles of association, the joint-ownership vehicle was set up for the purposes of ‘financing, purchasing, fitting out and operating the luxury cruise vessel Le Levant’.
Glede na njen statut je bil namen solastništva „financiranje, nakup, opremljanje in obratovanje prestižne potniške ladje, imenovane, Le Levant“.
The joint-ownership was divided into 740 co-ownership shares, or ‘quirats’, of which CIL acquired two and the Bank the remaining 738.
Solastništvo je obsegalo 740 solastniških deležev ali „quirats“, od katerih je družba CIL podpisala dva, banka pa ostalih 738.
The joint-ownership vehicle would order the vessel from the Leroux & Lotz Naval shipyards in France for a price of 228550000 French francs (FRF) (approx. EUR 35 million) [10].
Predvideno je bilo, da solastništvo naroči potniško ladjo pri ladjedelnici Leroux & Lotz Naval v Franciji za ceno 228550000 francoskih frankov (FRF) (oziroma okoli 35 milijonov EUR [10]).
The vessel was to be delivered in 1998.
Potniško ladjo bi morali dobaviti leta 1998.
CIL was appointed manager of the joint-ownership vehicle and, in return for payment, would oversee the construction of the vessel and its operation after delivery.
Družba CIL je bila imenovana za upravljavca solastništva in bi morala proti plačilu poskrbeti za nadzor nad gradnjo potniške ladje in njeno obratovanje po dobavi.
Sale of the co-ownership shares
Prodaja solastniških deležev
The Bank sold its 738 shares to investors subject to income tax who wished to benefit from tax advantages under the Loi Pons.
Banka je svojih 738 solastniških deležev prodala vlagateljem, davčnim zavezancem, ki so želeli izkoristiti davčne olajšave iz Loi Pons.
For this purpose, each investor set up an undertaking of which they were the sole shareholder whose corporate purpose was to acquire the shares and operate the vessel as joint owners (‘joint-ownership companies’).
Vsak vlagatelj je za namene tega postopka ustanovil svojo družbo, v kateri je bil edini član in katere dejavnost je bila pridobivanje solastniških deležev in obratovanje potniške ladje v okviru solastništva („solastniške družbe“).
These companies had the status of one-person limited liability undertakings (EURLs).
Te družbe so imele status enoosebnih družb z omejeno odgovornostjo (ali „EURL“).
An EURL in which the sole shareholder is a natural person is fiscally transparent.
Treba je poudariti, da je EURL, katere edini delničar je fizična oseba, davčno pregledna.
The shareholder therefore includes the company profits of the EURL in his income tax return (under industrial and commercial profits).
Delničar torej v svojo davčno napoved (v kategorijo poslovnih in trgovskih dobičkov) vključi družbeni dobiček iz naslova EURL.
He may also, if necessary, write off the company’s losses against his other income, provided it is the same type of income.
Delničar lahko po potrebi izgube družbe krije s svojimi drugimi prihodki pod pogojem, da so ti iste narave.
However, under Article 156(1a) CGI, he may not as a rule write off losses from activities for industrial and commercial profit unless such activities involve the personal participation of one of the members of the tax unit in the performance of the acts necessary to the activity.
Vendar, glede na določbe člena 156(1a) CGI, izgub zaradi dejavnosti iz kategorije poslovnih in trgovskih dobičkov ne more kriti z drugimi prihodki, če v opravljanju nalog v okviru teh dejavnosti ni osebno udeležen eden od članov davčnega gospodinjstva.
Each investor would acquire at least two co-ownership shares.
Vsak vlagatelj je moral pridobiti vsaj dva solastniška deleža.
The price was FRF 636216 (about EUR 100000) per set of two shares.
Cena paketa dveh solastniških deležev je bila 636216 FRF (okoli 100000 EUR).
The joint-ownership companies financed the acquisition of the shares as follows (per set of two shares):
Solastniške družbe so pridobitev solastniških deležev financirale na naslednji način (za paket dveh solastniških deležev):
a capital investment by the shareholder of FRF 50000 (about EUR 7700),
kapitalski vložek delničarja v višini 50000 FRF (okoli 7700 EUR),
a loan from the Bank at a fixed rate of 8 % over a period of seven years from 31 December 1996.
odobreno posojilo banke po fiksni stopnji 8 % za obdobje sedmih let od 31. decembra 1996 naprej.
The amount was FRF 554683 (about EUR 85300) for a set of two shares,
Za paket dveh solastniških deležev je bila višina zneska 554683 FRF (okoli 85300 EUR),
the share of CIL’s deposit of guarantee set up with each joint-ownership company as security for its sound management of the joint ownership.
delež pologa družbe CIL za jamstvo, sklenjeno z vsako solastniško družbo, za dobro upravljanje solastništva.
This guarantee was for a sum of FRF 40000000 (about EUR 6150000), or FRF 108108 (about EUR 16600) per set of two shares, at an interest rate of 8 % per annum, with the interest capitalised annually from 31 December 1996.
Jamstvo je skupaj znašalo 40000000 FRF (okoli 6150000 EUR) oziroma 108108 FRF (okoli 16600 EUR) za paket dveh solastniških deležev, za kar je veljala letna obrestna mera v višini 8 %. Obresti so se od 31. decembra 1996 naprej letno pripisovale glavnici.
The principal and capitalised interest on the guarantee would be repayable as of 31 December 2003.
Jamstvo je bilo v glavnici in obrestih, pripisanih glavnici, povračljivo od 31. decembra 2003.
After all the Bank’s shares had been transferred, the joint-ownership vehicle consisted of the joint-ownership companies and the CIL (as holder of two shares).
Po prenosu vseh solastniških deležev, ki jih je imela banka, je bilo pomorsko solastništvo sestavljeno iz solastniških družb in družbe CIL (kot lastnice dveh solastniških deležev).
Operating phase of the vessel
Faza obratovanja potniške ladje
As part of the package, Le Levant was to be operated as a cruise vessel following its delivery until the end of 2003.
Ladja Le Levant je po dogovoru od datuma dobave do konca leta 2003 obratovala kot potniška ladja.
In accordance with the joint-ownership vehicle’s articles of association, the investor-shareholders would share the operating profits and losses pro rata to their interest in the vessel.
V skladu s statutom solastništva so si solastniške družbe dobičke in izgube poslovanja delile sorazmerno s svojimi deleži v lastništvu ladje.
It should however be underlined that the package was based on the assumption of significant losses in the first five years of Le Levant’s operation [11].
Vendar je treba poudariti, da je paket temeljil na predpostavki večjih izgub v prvih petih letih obratovanja ladje Le Levant [11].
The joint-ownership companies’ cash requirements would arise from:
Potrebe po likvidnem kapitalu solastniških družb so izhajale iz:
the operating results of the joint-ownership vehicle, forecast as a loss,
izida poslovanja solastništva; predvideno je bilo poslovanje z izgubo,
the annual repayments and financial costs of the bank loan granted by the Bank to acquire the shares, and
plačil anuitet in stroškov bančnega posojila, ki ga je banka odobrila za nakup solastniških deležev, in
the companies’ operating expenses.
upravnih stroškov družb.
The cash requirements were to be covered by the investors who formally undertook to reinvest each year the tax savings made as a result of deducting the vessel’s operating losses in the joint ownership in the form of capital increases by the respective joint-ownership companies (other than in the last operating year, when the investors had the right to retain the tax savings).
Potrebe po likvidnem kapitalu bi morali kriti vlagatelji, ki so se uradno obvezali, da bodo vsako leto v obliki povečanja kapitala svojih solastniških družb ponovno vložili davčne prihranke iz naslova odbitih izgub iz obratovanja ladje v solastništvu (z izjemo zadnjega leta obratovanja, za katerega naj bi davčni prihranki ostali vlagateljem).
The reinvestment of the tax savings would be the sole source of financing for the joint-ownership companies during the operating phase.
Ta ponovna vlaganja davčnih prihrankov so bila v času obratovanja edini vir financiranja solastniških družb.
End of the operation
Zaključek poslovanja
The joint-ownership companies promised to sell the shares to the Bank (and the Bank promised to buy them) for a total price of FRF 124861905 (about EUR 19 million) at the end of the vessel’s operating phase.
Solastniške družbe so se medsebojno zavezale ob koncu obratovanja ladje banki prodati svoje solastniške deleže (in banka se jih je zavezala kupiti) v skupnem znesku 124861905 FRF (oziroma okoli 19 milijonov EUR).
This price (the ‘base price’) could however vary according to a predefined formula on the basis of the actual rates applied in the top income tax bracket for the years 1997-2003.
Ta cena, t. i. „osnovna cena“, se je lahko kljub temu spreminjala po predhodno določeni formuli glede na stopnje, ki so se dejansko uporabljale pri najvišji stopnji davka na prihodek v letih 1997–2003.
The base price would be reduced by the joint-ownership companies’ liabilities on the date of transfer (consisting essentially of the CIL’s deposit of guarantee plus capitalised interest).
Od osnovne cene so bile odbite obveznosti solastniških družb na datum prenosa (ki so pravzaprav ustrezale pologu za jamstvo družbe CIL s pripisanimi obrestmi).
The net price was estimated at FRF 56494213 (about EUR 8,7 million), or FRF 153101 (about EUR 23500) per set of two shares.
Neto cena je bila ocenjena na 56494213 FRF (okoli 8,7 milijona EUR) oziroma 153101 FRF (okoli 23500 EUR) za paket dveh solastniških deležev.
The transfer was expected to take place by 29 February 2004 at the latest.
Prenos je bil predviden najkasneje 29. februarja 2004.
For their part, the Bank and CIL made a mutually binding promise according to which CIL would acquire all the Bank’s shares at a price corresponding to the price paid by the Bank.
Banka in družba CIL sta bili povezani z medsebojnimi zavezami, v skladu s katerimi bi morala CIL kupiti vse solastniške deleže banke po enaki ceni, kot jo je plačala banka.
This transfer, which would make the CIL the legal owner of Le Levant, would take place not later than 29 February 2004.
S tem prenosom, ki bi moral biti izpeljan najkasneje do 29. februarja 2004, bi družba CIL postala zakoniti lastnik potniške ladje Le Levant.
The approval of the French authorities
Soglasje francoskih organov
The Bank and CIP submitted the scheme summarised in section 2 to the French authorities in order to obtain the necessary approval to benefit from the tax advantages under the Loi Pons.
Banka in družba CIP sta francoskim organom predložili shemo, povzeto v drugem poglavju, da bi od njih pridobili potrebno soglasje za dodelitev davčnih olajšav, predvidenih v Loi Pons.
By approval dated 26 November 1996, granted pursuant to Article 238a HA IIIb and c CGI, the budget minister decided that:
V soglasju z dne 26. novembra 1996, dodeljenem v skladu s členom 238a HA IIIb in c CGI, je minister za proračun odločil naslednje:
the joint-ownership companies could deduct the amount of their investments from their tax results for the year of purchase of their shares (the total basis for deduction was set at FRF 228,5 million, plus any bridging costs), and that,
solastniške družbe lahko od svojih davčnih rezultatov v letu nakupa solastniških deležev odbijejo znesek svojih naložb (osnova za odbitek je bila določena v višini 228,5 milijona FRF in povišana za morebitne stroške prenosa), in da
Article 156(1a) CGI would not apply to losses arising from the acquisition and operation of the vessel (which would thus allow the shareholders of the joint-ownership companies to deduct these losses from their income).
določbe člena 156(1a) CGI ne morejo veljati za izgube, ki izhajajo iz nakupa ladje in njenega obratovanja (kar bi delničarjem solastniških družb posledično dovoljevalo, da izgube odbijejo od svojih prihodkov).
In the text of the approval decision the French authorities expressly noted certain elements of the operation, in particular that CIP and the Bank would ‘guarantee … holders of shares in the companies set up to purchase the shares that they would buy back their shares at the end of the 5th year of operation at a value of FRF 56756 million’.
V besedilu soglasja so francoski organi posebej navedli nekatere elemente posla, in zlasti, da bosta družba CIP in banka „jamčili … imetnikom deležev družb, ustanovljenih za nakup solastniških deležev, za odkup njihovih deležev po koncu petega leta obratovanja za znesek v višini 56,756 milijona FRF“.
The approval was subject to the condition that the joint-ownership companies keep their joint-ownership shares for five years from the delivery of the vessel and that the vessel operate overseas, notably out of Saint-Pierre-et-Miquelon, for a period of five years.
Soglasje je dopolnjeval pogoj, da solastniške družbe obdržijo svoje solastniške deleže pet let po dobavi ladje in da je ladja vsaj pet let v čezmorski uporabi, predvsem na relaciji z odhodom iz in prihodom v Saint-Pierre in Miquelon.
The shareholders should keep their shares in the joint-ownership companies for the same period.
V tem obdobju naj bi delničarji obdržali svoje deleže v solastniških družbah.
The application for approval also reveals that the Bank and CIP were aware that the tax benefit claimed constituted State aid within the meaning of Article 87 of the Treaty [12].
Iz prošnje za soglasje je razvidno, da sta bili banka in družba CIP seznanjeni s tem, da je zaprošena davčna olajšava pomenila državno pomoč po členu 87 Pogodbe [12].
The Bank and CIP implemented the financing scheme despite the fact that the approval decision made no mention of notifying the Commission of the aid in accordance with Article 88 of the Treaty or of its compatibility with the common market.
Banka in družba CIP sta shemo izvedli, kljub temu da v odločitvi o soglasju ni bila omenjena morebitna priglasitev te pomoči Komisiji v skladu s členom 88 Pogodbe ali njena združljivost s skupnim trgom.
According to information at the Commission’s disposal, the Le Levant financing operation was implemented in accordance with the package summarised in section 2.
Po informacijah, s katerimi razpolaga Komisija, je bil postopek financiranja potniške ladje Le Levant izveden v skladu s shemo, povzeto v drugem poglavju.
The various binding promises of sale and purchase between the parties in the package were applied as expected, as a result of which CIL took ownership of all the shares in Le Levant in January 2004 for a price of EUR 17825989.
Različne zaveze o prodaji in nakupu, ki so povezovale stranke v tem paketu, so se uporabile kot predvideno, tako je družba CIL januarja 2004 postala lastnik vseh solastniških deležev potniške ladje Le Levant za ceno 17825989 EUR.
The Commission notes that, under French law, the fact that all shares in a vessel have come to be held by a single shareholder requires the joint-ownership vehicle to be dissolved.
Komisija ugotavlja, da po francoski zakonodaji združitev vseh deležev potniške ladje v lasti enega pomeni razpust pomorskega solastništva.
The joint-ownership companies were dissolved and deleted from the company register in May and July 2004 [13].
Solastniške družbe so bile razpuščene in izbrisane iz registra gospodarskih družb maja in julija 2004 [13].
GROUNDS FOR INITIATING THE PROCEDURE
RAZLOGI, KI SO VODILI K UVEDBI POSTOPKA
In its initiation decisions of 2 December 1999 and 6 December 2006, the Commission found that the application of the Loi Pons to the Le Levant financing package had provided an advantage to shareholders in the joint-ownership companies (‘the investors’) and to CIL and that that advantage, which led to a shortfall in tax revenue, had been granted through State resources.
Komisija je v svojih odločitvah o uvedbi postopka z dne 2. decembra 1999 in 6. decembra 2006 ugotovila, da je uporaba Loi Pons pri paketu financiranja potniške ladje Le Levant delničarjem solastniških družb (v nadaljnjem besedilu: vlagatelji) in družbi CIL prinesla olajšave ter da so bile te olajšave, katerih posledica je bilo zmanjšanje davčnih prihodkov, dodeljene iz državnih sredstev.
As regards the selectivity of the advantage, the Commission noted that the Loi Pons was selective in scope as the scheme applied only to investments in certain French overseas communities.
Komisija je glede selektivnosti teh olajšav izpostavila, da je področje uporabe Loi Pons selektivno, saj se je shema nanašala le na naložbe v nekaterih francoskih čezmorskih skupnostih.
Lastly, the Commission considered that the aid was likely to distort competition in the cruise market, a market which was characterised by trade between Member States.
Navsezadnje je Komisija ocenila, da lahko pomoč izkrivi konkurenco na trgu potniških ladij, za katerega je značilna obsežna trgovina med državami članicami.
The Commission therefore found that the measure in question constituted State aid.
Komisija je torej ugotovila, da gre v zadevnem primeru za državno pomoč.