natgillin/translations-raw huggingface dataset:
Since the declining depreciation and the financial charges are, by definition, concentrated on the first few years of the asset’s use, the EIG’s results show an exceptional loss during that period and become positive only during a later period when the amount of the leasing charges collected exceeds total costs (depreciation and financial charges included).
Dejansko so zaradi degresivne amortizacije in finančnih stroškov, ki so običajno povečani v prvih letih uporabe materialnega sredstva, rezultati gospodarsko interesnih združenj v tem času zelo slabi in se izboljšajo v drugem obdobju, ko znesek prejete najemnine preseže vsoto ugotovljenih stroškov (amortizacij in finančnih stroškov).
Because EIGs are governed by the law on partnerships, they can deduct the losses thus posted during the first few years of the operation from the taxable profits earned by their members from their current activities.
Ker gospodarsko interesno združenje deluje na podlagi sheme partnerstva, se primanjkljaji, ki jih zabeleži v svojih prvih letih delovanja, odštejejo od obdavčljivih koristi iz tekočih dejavnosti njegovih članov.
The ceiling on depreciation provided for in the second paragraph of Article 39 C of the General Tax Code is intended, therefore, to combat abusive recourse to this type of financing for the purpose of tax avoidance.
Cilj zgornje meje amortizacije, predvidene v drugem pododstavku člena 39 C Splošnega zakonika o davkih, je torej preprečevanje zlorabe tega tipa financiranja zaradi davčne optimizacije.
An exception to this limitation, introducing a depreciation system favourable to certain undertakings, has nevertheless been inserted in the General Tax Code.
Kljub temu je bilo v Splošni zakonik o davkih vključeno odstopanje od te meje, ki je uvedlo sistem ugodnih amortizacij za določena podjetja.
Article 39 CA of the General Tax Code thus stipulates that the ceiling laid down in the second paragraph of Article 39 C of the Code shall not be applicable to the financing by EIGs of depreciable movable assets according to the declining balance method over a period of at least eight years provided that the operation has been approved in advance by the Minister for the Budget.
Tako člen 39 CA Splošnega zakonika o davkih določa, da zgornja meja iz drugega pododstavka člena 39 C Splošnega zakonika o davkih ne velja, če gospodarska interesna združenja na degresiven način v obdobju najmanj 8 let financirajo premičnine, ki so predmet amortizacije, kakor hitro minister za proračun za ta postopek izda predhodno soglasje.
Such approval is subject to a number of criteria. These are essentially as follows:
To soglasje je odvisno od več pogojev, in sicer mora:
the acquisition price of the asset must correspond to the market price
biti nakupna cena sredstva v skladu s tržno ceno,
the investment must be of significant economic and social interest, particularly in relation to employment
ta naložba povzročati znatne gospodarske in socialne koristi, zlasti na področju zaposlovanja,
the user of the asset must show that the asset is necessary to his business and that the financing arrangements adopted are not of a purely tax-related nature
uporabnik materialnega sredstva dokazati, da je sredstvo potrebno in da izbrani načini financiranja niso le davčni,
two thirds at least of the tax advantage accruing from the approval must be passed on to the user of the asset.
biti vsaj dve tretjini davčne ugodnosti, ki je posledica soglasja, vrnjeno uporabniku materialnega sredstva.
As a rule, the EIG — which is generally made up of financial institutions — acquires the asset to be financed at the market price and leases it out to its user.
Gospodarsko interesno združenje, ki ga načeloma sestavljajo finančne ustanove, na splošno pridobiva sredstva za financiranje po tržni ceni in njihovemu uporabniku omogoča kreditno financiranje najema.
The leasing charges paid by the user and the price of the end-of-contract purchase option enable the EIG to cover its own financing costs, including capital and interest.
Najemnine, ki jih plača uporabnik, in cena možnosti odkupa po poteku pogodbe gospodarskim interesnim združenjem omogočajo kritje lastnega financiranja, obresti in glavnic.
Apart from the removal of the depreciation ceiling, the grant of ministerial approval makes it possible to increase by one point the declining depreciation coefficient normally applicable to the asset concerned.
Soglasje ministrstva poleg odprave zgornje meje amortizacije omogoča povečanje koeficienta degresivne amortizacije, ki se običajno uporablja za zadevno sredstvo, za eno točko.
Moreover, the resale of the asset by the EIG to its user once two thirds of the normal period of use of the asset has elapsed is exempt from transfer capital gains tax.
Ko gospodarsko interesno združenje ponovno proda sredstva njihovemu uporabniku, zlasti po preteku dveh tretjin običajnega obdobja uporabe sredstva, se pri tem oprosti davek na kapitalske dobičke.
As to the criterion relating to the existence of a significant economic and social interest, the French authorities have indicated that there are no guidelines for assessing such an interest and that the examination is carried out in the light, firstly, of the indirect fallout from the investment in the labour market area, the conditions of competition and the development of the activity in the economic area concerned, including the contribution to the growth or establishment of a production, management or decision-making centre, and, secondly, of the investment’s contribution to improving safety and protection of the environment.
Kar zadeva pogoj v zvezi z obstojem znatnih gospodarskih in socialnih koristi, so francoski organi navedli, da ni smernic za ovrednotenje teh koristi ter da se pregled izvaja zlasti, na eni strani, ob upoštevanju posrednih vplivov naložb na trg delovne sile, konkurenčne pogoje in razvoj dejavnosti na zadevnem gospodarskem območju, kar prispeva k razvoju ali vzpostavitvi središča proizvodnje, upravljanja ali odločanja, ter, na drugi strani, z ozirom na prispevek teh naložb na področju izboljšanja varstva in varovanja okolja na drugi strani.
Article 39 CA of the General Tax Code provides that the passing-on to the user of the asset of two thirds at least of the tax advantage which the EIG derives from the grant of approval must take the form of a reduction in the amount of the leasing charge or of the purchase option.
Člen 39 CA Splošnega zakonika o davkih določa, da je treba uporabniku sredstva vrniti najmanj dve tretjini davčnih ugodnosti, ki jih gospodarsko interesno združenje pridobi zaradi soglasja, ter da se to izvede z zmanjšanjem zneska najemnine ali cene možnosti odkupa.
Moreover, the exact amount of the advantage to be passed on by the EIG to the user must be determined at the time of grant of the approval.
Razen tega je treba točen znesek ugodnosti, ki ga bo gospodarsko interesno združenje vrnilo uporabniku, določiti ob izdaji soglasja.
At the Commission’s request, the French authorities furnished a breakdown by area of activity of all applicants for approval and of the actual beneficiaries of the scheme at issue:
Francoski organi so na zahtevo Komisije oblikovali porazdelitev vseh prosilcev za soglasje in dejanskih upravičencev zadevne sheme glede na področja dejavnosti:
Area of activity
Področja dejavnosti
Applications for approval submitted
Predložene prošnje za soglasje
Approval decisions granted
Odobrena soglasja
Maritime investment
Naložbe v pomorsko industrijo
Aeronautical investment
Naložbe v letalsko industrijo
Railway investment
Naložbe v železniško industrijo
Industrial investment
Naložbe v industrijo
Space investment
Naložbe v vesoljsko industrijo
0(18) The French authorities pointed out in this connection that, of the 56 applications which did not form the subject matter of an approval decision, 21 were withdrawn, 13 led to no further action being taken and 22 were rejected.
0(18) V zvezi s tem so francoski organi navedli, da je bilo med 56 prošnjami, ki niso prejele soglasij, 21 prošenj umaknjenih, 13 zaključenih brez nadaljnjega ukrepanja in 22 zavrnjenih.
According to the French authorities, of the 22 applications that were rejected 15 concerned the financing of an asset in the maritime transport sector and the remaining 7 the financing of an asset in the air transport sector.
V zvezi z 22 prošnjami, ki so bile zavrnjene, so francoski organi pojasnili, da je 15 prošenj zadevalo postopek financiranja sredstva s področja pomorskega prometa, 7 prošenj pa financiranje sredstva s področja letalskega prevoza.
The French authorities also pointed out that approval procedures under Article 39 CA of the General Tax Code have been suspended since 14 December 2004, the date on which the decision to initiate the formal investigation procedure was notified to them.
Francoski organi so navedli tudi, da so se postopki za dodelitev soglasja na podlagi člena 39 CA Splošnega zakonika o davkih po 14. decembru 2004, ko jim je bila posredovana odločitev o sprožitvi formalnega postopka preiskave, začasno prekinili.
In its decision of 14 December 2004 the Commission found that an advantage seemed to granted under Article 39 CA of the General Tax Code to investors belonging to tax EIGs and to the users of assets financed by EIGs.
Komisija je v sklepu z dne 14. decembra 2004 navedla, da je bila pri uporabi člena 39 CA Splošnega zakonika o davkih ugodnost priznana vlagateljem, članom davčnih gospodarskih interesnih združenj in uporabnikom sredstev, ki jih financirajo gospodarska interesna združenja.
As far as the selectivity of the measure in question was concerned, the Commission noted, firstly, that the Minister for the Budget seemed to enjoy a discretionary power when it came to assessing the approval grant criteria and that this enabled him to select the beneficiaries of the scheme at issue according to subjective standards.
V zvezi s selektivnostjo zadevnega ukrepa je Komisija poudarila, da ima, na eni strani, minister za proračun diskrecijsko pravico pri presoji pogojev za dodelitev soglasja, kar mu omogoča izbiro upravičencev zadevne sheme v skladu s subjektivnimi merili.
Secondly, it appeared that the tax arrangements provided for in Article 39 CA of the General Tax Code constituted an aid measure for the benefit mainly of the transport sector.
Na drugi strani se zdi, da je davčna shema iz člena 39 CA Splošnega zakonika o davkih pomenila ukrep pomoči zlasti za sektor prometa.
The Commission thus took the view that the measure at issue did not appear to be justified by the nature or general scheme of the French tax system.
Komisija je v zvezi s tem menila, da zadevni ukrep ni bil upravičen zaradi značilnosti ali gospodarnosti francoskega davčnega sistema.
In its opinion, the advantages in question also involved the use of state resources, distorted competition and affected intra-Community trade.
Po njenem mnenju so zadevne ugodnosti povzročile tudi uporabo državnih sredstev ter izkrivljanje konkurence in vpliv na trgovino znotraj Skupnosti.
As to the compatibility of the scheme at issue with the common market, the Commission considered at that stage that none of the exceptions provided for in Article 87(2) and (3) of the Treaty were applicable in the present context.
Razen tega je Komisija v zvezi s presojo združljivosti zadevne sheme s skupnim trgom ocenila, da na tej stopnji in v tem smislu niso bila ustrezna nobena odstopanja iz člena 87(2) in (3) Pogodbe.
Nor did the scheme appear to satisfy the conditions of the Community guidelines and frameworks in the field of state aid.
Zadevna davčna shema ni izpolnila pogojev iz smernic, predpisov in ureditvenih okvirov Skupnosti, sprejetih na področju državnih pomoči.
It was therefore prima facie incompatible with the common market.
Zato je bilo očitno, da to področje ni združljivo s skupnim trgom.
The Commission accordingly decided to initiate the formal investigation procedure in order to allay its doubts both as to the state aid nature of the scheme at issue and as to the scheme’s compatibility with the common market.
Tako se je Komisija odločila za začetek uradnega preiskovalnega postopka, da bi odpravila dvome glede vprašanja, ali je zadevna shema državna pomoč in ali je združljiva s skupnim trgom.
As part of their comments, the French authorities maintained, firstly that the scheme provided for in Article 39 CA of the General Tax Code did not constitute state aid.
Francoski organi v svojih pripombah najprej navajajo, da shema iz člena 39 CA Splošnega zakonika o davkih ni državna pomoč.
It was simply a technical procedure for implementing the ordinary law which made it possible to place the method of financing concerned under the supervision of the authorities, and not a departure from the ordinary law.
Dejansko bi pomenila le tehnični način uporabe skupnega prava, ki bi javnim organom omogočil nadzor nad zadevnim načinom financiranja, in ne odstopanje od skupnega prava.
The ceiling on deductible depreciation provided for in the second paragraph of Article 39 C of the General Tax Code sought, by introducing a presumption of tax avoidance, to prevent recourse to that financing mechanism for tax optimisation purposes.
Cilj omejitve amortizacije, ki se lahko odbije, iz drugega pododstavka člena 39 C Splošnega zakonika o davkih, je ob predpostavki obstoja davčne utaje preprečevati zlorabe tega tipa financiranja za davčno optimizacijo.
The scheme provided for in Article 39 CA of the General Tax Code was also designed to combat tax avoidance.
Tudi cilj sheme iz člena 39 CA Splošnega zakonika o davkih je preprečevanje davčnih utaj.
However, the heavy capital goods concerned by that provision were characterised by a relatively long return on investment, and in those circumstances recourse to leasing was motivated not only by a desire for tax optimisation but also by economic necessity.
Ker sredstva v obliki težke opreme, ki jih zadeva ta določba, povzročajo relativno dolgoročna povračila naložb, uporaba kreditnega financiranja najema ob tej predpostavki ne pomeni le prizadevanja za davčno optimizacijo, ampak tudi gospodarsko potrebo.
The French authorities stated that, viewed as a whole, the approval grant criteria made it possible to carry out prior monitoring of capital goods financing operations involving leasing with a purchase option and to deny the benefit of the tax scheme at issue to all financing operations primarily motivated by tax optimisation considerations.
V tem smislu francoski organi poudarjajo, da bi vsi pogoji, ki jih je treba izpolniti za dodelitev soglasja, omogočili, da se izvede predhodni nadzor postopkov financiranja težke opreme z najemom z možnostjo odkupa ter odpravijo koristi zadevne davčne sheme za vsa financiranja, katerih glavni namen je davčna optimizacija.
This was especially the case with the criterion that the investment be of significant economic and social interest, particularly in relation to employment, the satisfaction of which required that the approval application be backed up by commitments to hire staff.
Tako bi bilo predvsem v primeru pogoja, v skladu s katerim morajo naložbe kazati znatne gospodarske in socialne koristi, zlasti v smislu zaposlovanja; za izpolnjevanje tega pogoja je treba zahtevek za odobritev podpreti z obveznostmi v smislu zaposlovanja.
The jobs created had to be maintained for the minimum period of use of the asset, i.e., the duration of the leasing contract or of the ‘making available’, namely at least eight years.
V zvezi s tem francoski organi pojasnjujejo, da je treba ustvarjena delovna mesta ohraniti vsaj v najkrajšem obdobju uporabe sredstev, in sicer v času trajanja pogodbe o najemu ali uporabi, torej najmanj 8 let.
They also had to lead to a net increase in the number of employees of the company seeking approval and be directly related to the investment.
Francoske oblasti menijo, da morajo ustvarjena delovna mesta omogočiti neto povečanje števila zaposlenih v družbi, ki je zaprosila za soglasje, ter da morajo biti neposredno povezana z naložbami.
The French authorities pointed out that some applications for approval had been rejected on the ground that the financing proposal submitted lacked significant economic and social interest.
V zvezi s tem francoski organi pojasnjujejo, da so bile nekatere prošnje za soglasje zavrnjene zaradi odsotnosti znatnih gospodarskih in socialnih koristi predloženega načrta financiranja.
Two types of situation were characterised by such lack of interest.
Odsotnost takšnih koristi lahko povzroči dve vrsti situacij.
Firstly, the lack or insufficiency, both quantitative and qualitative, of new hirings capable of strengthening or making possible the establishment of a management or decision-making centre.
Prvič, nezadostno najemanje delavcev ali zaposlovanje, ki je v kakovostnem in količinskem smislu ne ustreza krepiti ali zagotovljanju vzpostavitve središča odločanja in upravljanja.
And, secondly, the state of affairs whereby the applicant’s financial position enabled him to have recourse to other means of financing which were not in the nature of an incentive.
Drugič, predpostavka, v skladu s katero bi finančno stanje prosilca omogočalo, da uporabi druge vrste financiranja, ki ne vključujejo elemente spodbude.
The criterion relating to the passing-on to the user of most of the tax advantage accruing to the EIG's members under Article 39 CA of the General Tax Code also made it possible, according to the French authorities, to combat tax optimisation by excluding from the benefit of that provision operations which were designed only to generate increased cash flow.
Tudi pogoj, povezan z vračanjem večjega dela davčnih ugodnosti, od katerih imajo koristi člani gospodarskih interesnih združenj, uporabniku v skladu s členom 39 CA Splošnega zakonika o davkih, omogoča preprečevanje davčne optimizacije z odpravljanjem koristi tega mehanizma za vse postopke, katerih namen je le ustvarjanje finančnih dobičkov.
The French authorities pointed out, further, that the monitoring arrangement thus introduced was not discretionary in character.
Razen tega francoski organi trdijo, da tako vzpostavljen nadzorni mehanizem ne bi pomenil diskrecijskega obravnavanja.
They referred in this connection to the decision by the French Constitutional Council to the effect that an approval such as that provided for in Article 39 CA of the General Tax Code was not so much a discretionary measure as one which conferred on the Minister for the Budget sole power to ensure that the operation in question satisfied the conditions laid down by law.
V zvezi s tem se sklicujejo na sodno prakso francoskega ustavnega sveta, v skladu s katero soglasje iz člena 39 CA Splošnega zakonika o davkih ne bi bilo diskrecijsko, ampak bi ministru za proračun podelilo le pristojnost, da preveri, ali zadevni postopek izpolnjuje zakonsko določene pogoje.
At all events, so the French authorities claimed, the tax advantage attaching to the deduction of the amount of depreciation did not lead to any loss of tax revenue, being more akin to a different breakdown, over time, of the taxable base.
V vsakem primeru davčna ugodnost, povezana z odbitkom zneska amortizacije, ne pomeni izgube davčnih prihodkov, ampak drugačno časovno porazdelitev davčne osnove.
Moreover, the determination of the exact share of the advantage retained by the investors belonging to the EIG was in the nature of an exercise in remuneration the amount of which was a function of market conditions and the outcome of a classic commercial negotiation.
Razen tega se določitev točnega dela ugodnosti, ki ga obdržijo vlagatelji, člani gospodarskih interesnih združenj, povezuje s plačilom, katerega višina bi bila odvisna od pogojev na trgu in klasičnih trgovinskih pogajanj.
In answer to the Commission’s allegation of selectivity of the tax scheme at issue, the French authorities put forward several arguments.
V zvezi s selektivnostjo zadevne davčne sheme, ki jo ugotavlja Komisija, francoski organi navajajo več argumentov.
First of all, they contended, the scheme was a general measure potentially applicable both to the industrial sector and to the transport sector.
Prvič, navedena shema bi pomenila splošni ukrep, ki bi se lahko hkrati uporabljal v sektorju industrije in sektorju prometa.
Examples of its application were: pulping machinery, hydrocarbon storage tanks, printing presses and refrigerating units, all of which were industrial assets which could be depreciated according to the declining balance method over a period of at least eight years.
Na primer, francoski organi navajajo opremo za pretvorbo celuloze v papir, posode za shranjevanje ogljikovodikov, tiskarske stroje in hladilne naprave, kar bi bila industrijska sredstva, ki bi se lahko amortizirala na degresiven način v obdobju vsaj osmih let.
The French authorities pointed out, moreover, that certain means of transport, such as lorries and buses, were excluded from the measure’s scope owing to their shorter depreciation period.
Francoski organi prav tako opozarjajo, da so nekatera prevozna sredstva, kot so tovornjaki in avtobusi, izključena iz področja uporabe mehanizma zaradi krajšega obdobja amortizacije.
The depreciation period in question applied, therefore, to all assets whose return on investment required a fairly long time.
Trajanje zadevne amortizacije bi torej ustrezalo vsem sredstvom, ki zahtevajo sorazmerno veliko časa, da se naložbe povrnejo.
Secondly, the concentration of the benefit of the scheme at issue on transport equipment was due, in reality, to matters outside the French public authorities’ control, namely, changes in industrial companies’ financial circumstances and the attractiveness of transport equipment to investors.
Drugič, če se koristi zadevne sheme osredotočijo na opremo za promet, bi to dejansko povzročilo neodvisno povečanje pripravljenosti francoskih javnih organov, da se seznanijo z razvojem finančnega stanja industrijskih družb na eni strani in privlačnostjo opreme za promet za vlagatelje na drugi strani.
Such equipment comprised assets highly attractive in the eyes of investors who, in order to limit their risks, opted for assets which were easily negotiable should the operator encounter difficulties.
Ta oprema vključuje aktivo, ki je z vidika vlagateljev zelo privlačna; za omejitev tveganja izberejo sredstva, ki se brez težav tržijo, če bi imel uporabnik težave.
Thirdly, the scheme at issue did not favour French companies in so far as nationality was not a factor in becoming a member of an EIG.
Tretjič, zadevna shema ne bi dajala prednosti francoskim podjetjem, če narodnost ne bi bila dejavnik, potreben za pridobitev članstva v gospodarskem interesnem združenju.
A foreign investor, in particular a financial institution, could thus benefit from the scheme and from the resulting increased cash flow irrespective of its tax domicile.
Tuji vlagatelji, zlasti finančne ustanove, bi tako lahko imele koristi od navedene sheme in posledičnih finančnih dobičkov neodvisno od države njenega davčnega sedeža.
At all events, even supposing that the scheme provided for in Article 39 CA of the General Tax Code were a departure from the ordinary law, it was of unlimited scope and duration and was based on objective, horizontal tax avoidance combating criteria.
Če torej predvidevamo, da shema iz člena 39 CA Splošnega zakonika o davkih pomeni odstopanje od skupnega prava, bi imela ta neomejeno področje uporabe, neomejen rok uporabe ter bi temeljila na objektivnih in horizontalnih merilih za preprečevanje davčnih utaj.
Just like the aid scheme in Commission Decision 96/369/EC of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility, it could not, therefore, be classified as state aid.
Zato je ne bi bilo mogoče opredeliti kot državno pomoč ali zadevno davčno shemo iz Odločbe Komisije 96/369/ES z dne 13. marca 1996 o davčni pomoči nemškim letalskim družbam v obliki amortizacije.