natgillin/translations-raw huggingface dataset:
The increased coefficient and the possible exemption from transfer capital gains tax are advantages from which the members of an EIG benefit under Article 39 CA of the General Tax Code, but from which they would not benefit under the reference tax framework, namely the second paragraph of Article 39 C of the Code.
Povečani koeficient in možna oprostitev davka na kapitalske dobičke iz prenosa sredstev sta ugodnosti, od katerih imajo koristi člani gospodarskega interesnega združenja na podlagi člena 39 CA Splošnega zakonika o davkih, vendar od njih ne bi imeli koristi na podlagi referenčnega davčnega okvira, in sicer drugega pododstavka člena 39 C tega zakonika.
At all events, the application of Article 39 CA of the General Tax Code as far as these two advantages are concerned cannot constitute a return to the ordinary law on depreciation, as claimed by the French authorities, since the first paragraph of Article 39 C of the Code makes no provision whatsoever for such tax advantages.
V obeh primerih izvajanje člena 39 CA Splošnega zakonika o davkih v zvezi s tema dvema ugodnostma ne more biti v skladu s skupnim pravom o amortizaciji, kot zahtevajo francoski organi, ker v prvem pododstavku člena 39 C tega zakonika ni predvidena nobena taka davčna ugodnost.
In these circumstances, the argument to the effect that, from 2007, the exemption from transfer capital gains tax will come under the ordinary law is irrelevant inasmuch as the existence of that advantage must be assessed in the light of the legal framework in force and not in that of a future legal situation.
Glede argumenta, da bo od leta 2007 oprostitev davka na kapitalske dobičke spadala pod skupno pravo, se lahko ugotovi, da je to v vseh primerih neustrezno, ker je treba obstoj takšne ugodnosti oceniti v primerjavi z veljavnim pravnim okvirom in ne z enim od prihodnjih pravnih položajev.
Nor is it claimed by the parties that an amendment of the applicable legal framework would make the advantage granted earlier disappear.
Razen tega stranke ne navajajo, da bi sprememba veljavnega pravnega okvira povzročila odpravo predhodno dodeljene ugodnosti.
With regard to the state origin of the advantages resulting from the application of the scheme at issue, it will be recalled that the concept of aid is more general than that of subsidy because it embraces not only positive benefits, such as subsidies themselves, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, therefore, without being subsidies in the strict sense of the word, are similar in character and have the same effect.
V zvezi z državnimi ugodnostmi, ki izhajajo iz izvajanja zadevne sheme, je treba opozoriti, da je pojem pomoči bolj splošen od pojma subvencije, ker ne zajema le pozitivnih dajatev, kot so subvencije same, ampak tudi posredovanja, ki v različnih oblikah odpravijo običajne obremenitve za proračun podjetja in ki sicer niso subvencije v ožjem pomenu, vendar imajo enake lastnosti in učinke.
It follows from this that a measure by which the public authorities grant to certain undertakings exemption from, a reduction in or a deferral of payment of the tax normally due, which, although not involving a transfer of state resources, places beneficiaries in a more favourable financial situation than other taxpayers constitutes state aid within the meaning of Article 87(1) of the Treaty.
Iz tega izhaja, da ukrep, s katerim javni organi nekaterim podjetjem dodelijo oprostitev, zmanjšanje ali vsaj odlog plačila davka, ki ga morajo običajno plačati, in ki pomeni državno pomoč iz člena 87(1) Pogodbe, čeprav ne vključuje prenosa državnih sredstev, upravičence pa postavlja v finančni položaj, ugodnejši od položaja drugih davkoplačevalcev.
In the present case, therefore, although the measures resulting from Article 39 CA of the General Tax Code do not involve any transfer of state resources, it cannot be denied that they entail a loss of tax resources and hence constitute state financing.
Zato v tem primeru, čeprav ukrepi iz člena 39 CA Splošnega zakonika o davkih ne vključujejo prenosov državnih sredstev, ni mogoče zanikati, da povzročajo izgubo davčnih sredstev in s tem pomenijo državno financiranje.
In these circumstances, the Commission considers that the members of an EIG benefit from advantages in the form of tax savings (removal of the depreciation ceiling and increase in the depreciation coefficient) and, in the event of early transfer of title in the asset carried out under certain conditions, of a tax exemption, both of which represent a cost to the budget of the French State.
V teh okoliščinah Komisija ocenjuje, da imajo člani gospodarskega interesnega združenja koristi v obliki davčnih prihrankov (odprava zgornje meje in povečanje koeficienta amortizacije) in ob predpostavki načrtovanega prenosa sredstev, izvedenega ob določenih pogojih, v obliki oprostitve davka, kar vse pomeni strošek za proračun francoske države.
In conclusion, as far as the members of EIGs are concerned, given that they must pass on two thirds at least of the overall tax advantage resulting from the application of Article 39 CA of the General Tax Code to the user of the asset in question, the Commission considers that the advantage from which they benefit amounts, at most, to one third of that overall advantage.
Skratka, Komisija, kar zadeva člane gospodarskih interesnih združenj, ocenjuje, pri čemer upošteva, da morajo uporabniku zadevnega sredstva vrniti vsaj dve tretjini splošne davčne ugodnosti, ki izhaja iz izvajanja člena 39 CA Splošnega zakonika o davkih, da znaša ugodnost, do katere so upravičeni, največ eno tretjino te splošne ugodnosti.
The Commission would reiterate in this connection that the members of EIGs are mainly financial institutions.
Komisija v tem smislu opozarja, da so člani gospodarskih interesnih združenj predvsem finančne ustanove.
As far as the users of the assets in question are concerned, the passing-on of part of the overall tax advantage accruing to the members of an EIG takes the form, under the provision at issue, of a reduction in the amount of their leasing charges or in the amount of the purchase option.
V zvezi z uporabniki zadevnih sredstev se vračanje dela splošne davčne ugodnosti, od katere imajo koristi člani gospodarskega interesnega združenja, uresničuje, v skladu s sporno določbo, v obliki zmanjšanja zneska najemnine ali cene možnosti odkupa.
This advantage passed on to users thus reduces the charges normally borne by their budgets as part of leasing operations.
Ta ugodnost, ki se prenese k uporabnikom, pri tem zmanjšuje stroške, ki običajno bremenijo proračun v okviru postopkov kreditnega financiranja najema.
Since the advantage passed on accounts for at least two thirds of the advantage accorded to the members of the EIG through state resources, it must be considered that users benefit, through this measure, from an advantage granted through state resources within the meaning of Article 87 of the Treaty which amounts to at least two thirds of the overall advantage.
Ker vračanje vključuje vsaj dve tretjini ugodnosti, dodeljene članom gospodarskega interesnega združenja iz državnih sredstev, je treba upoštevati, da so uporabniki upravičeni do ugodnosti iz državnih sredstev v smislu člena 87 Pogodbe, ki znaša vsaj dve tretjini splošne ugodnosti.
The French authorities and certain interested parties maintain, however, that the tax scheme provided for in Article 39 CA of the General Tax Code is a general measure under French tax law.
Francoski organi in nekatere zainteresirane stranke vseeno poudarjajo, da davčna shema iz člena 39 CA Splošnega zakonika o davkih pomeni splošen ukrep francoskega davčnega prava.
It must therefore be examined whether the overall advantage accruing to the members of an EIG and to users is of a selective character.
Preučiti je torej treba, ali je splošna ugodnost, do katere so upravičeni člani gospodarskega interesnega združenja in uporabniki, selektivna.
The general character of the tax scheme at issue
Splošne značilnosti zadevne davčne sheme
It should be noted first of all that the specificity of a state measure, namely its selective character, is one of the defining features of state aid within the meaning of Article 87(1) of the Treaty.
Najprej je treba opozoriti, da je posebnost državnega ukrepa, in sicer njegova selektivnost, ena od značilnosti pojma državne pomoči v smislu člena 87(1) Pogodbe.
In that regard, it is necessary to determine whether or not the tax scheme at issue entails advantages accruing exclusively to certain undertakings or certain sectors of activity.
V zvezi s tem je treba preveriti, ali zadevna davčna shema prinaša ugodnosti, ki koristijo izključno nekaterim podjetjem ali nekaterim področjem dejavnosti.
The selective character of the scheme
Selektivne značilnosti sheme
As a general rule, a tax measure which is likely to be found to be state aid differs from a general tax provision in that the number of recipients tends to be limited in law or in fact.
Načeloma se davčni ukrep, ki se lahko pomeni državno pomoč, razlikuje od splošnega davčnega ukrepa zaradi pravno ali dejansko omejenega števila upravičencev.
Hence what matters, for a measure to be found to be state aid, is that the recipient undertakings belong to a specific category determined by the application, in law or in fact, of the criterion established by the measure in question.
Da se ukrep lahko pomeni državno pomoč, morajo upravičena podjetja spadati v kategorijo, ki jo natančno določa pravno ali dejansko izvajanje merila, oblikovanega z zadevnim ukrepom.
In the present case, Article 39 CA of the General Tax Code applies only to movable assets depreciable according to the declining balance method over a period of at least eight years and acquired new, with the exception of ships, which may be acquired second hand.
V tem primeru člen 39 CA Splošnega zakonika o davkih velja le za premičnine, ki so predmet amortizacije na degresivni način v obdobju najmanj 8 let in so ob sprejemu nove, razen plovil, ki so lahko rabljena.
Senate Report No 413 states that ‘the … measure is designed specifically to encourage heavy investment through highly favourable tax leveraging’.
Razen tega je v poročilu Senata št. 413 navedeno, da je natančen cilj mehanizma spodbujanje velikih naložb zaradi zelo spodbudnega davčnega ukrepa.
The reduction in taxation resulting from the application of this measure therefore benefits, in law, exclusively the members of the EIGs financing such assets and — by reason of the obligation to pass on two thirds at least of the overall tax advantage accruing to an EIG’s members — the users of such assets.
Davčna olajšava, ki izhaja iz izvajanja te določbe, torej s pravnega stališča koristi izključno članom gospodarskih interesnih združenj, ki financirajo takšna sredstva, in uporabnikom teh sredstev zaradi obveznosti vračanja vsaj dveh tretjin splošne davčne ugodnosti, ki jo imajo člani gospodarskega interesnega združenja.
Investors belonging to an EIG who do not finance assets covered by Article 39 CA of the General Tax Code and the users of assets with a depreciation period of less than eight years cannot, by contrast, claim the benefit of the tax advantage.
Vlagatelji, člani gospodarskega interesnega združenja, ki ne financirajo sredstev iz člena 39 CA Splošnega zakonika davkih, in uporabniki sredstev s trajanjem amortizacije, krajšim od 8 let, se ne morejo potegovati za uveljavljanje te davčne ugodnosti.
Even if the users of assets which are not eligible under Article 39 CA of the General Tax Code may be advised to try to have recourse to a form of financing other than a tax EIG, they are nevertheless deprived of this method of financing.
Čeprav se v zvezi s tem domneva, da si uporabniki sredstev, ki niso upravičeni do ugodnosti iz sheme po členu 39 CA Splošnega zakonika o davkih, prizadevajo izkoristiti nadomestno obliko financiranja, ki ni financiranje davčnega gospodarskega interesnega združenja, je tem uporabnikom vseeno odvzeta možnost tega načina financiranja.
In view, moreover, of the depreciation period of the assets in question provided for in Article 39 CA of the General Tax Code, that provision benefits, in fact, mainly undertakings operating in the — particularly maritime and air — transport sector, and EIGs financing assets in that sector.
Ta določba, ob upoštevanju trajanja amortizacije zadevnih sredstev, predvidenega v členu 39 CA Splošnega zakonika o davkih, dejansko koristi predvsem podjetjem, ki delujejo v sektorju prometa, zlasti pomorskega in letalskega, in gospodarskim interesnim združenjem, ki financirajo sredstva, pomembna za ta sektor.
In that respect, the information furnished by the French authorities shows that, of the 189 applications for approval lodged under Article 39 CA of the General Tax Code, 182 concerned the transport sector.
Po eni strani v zvezi s tem iz informacij francoskih organov izhaja, da je 182 od 189 prošenj za soglasje, predloženih v skladu s členom 39 CA Splošnega zakonika o davkih, zadevalo sektor prometa.
And, according to that information, the maritime transport sector alone accounted for 75 % of the applications for approval lodged and 82 % of the approvals granted (see the table in recital 17 above).
Glede na te podatke je bilo le v pomorskem sektorju predloženih 75 % prošenj za soglasje in prejetih 82 % soglasij (glej tabelo iz uvodne izjave 17 zgoraj).
The introduction of this scheme derogating from the ceiling on the depreciation of assets financed by EIGs was primarily motivated by the desire on the part of the legislature to promote the transport sector, and, more particularly, maritime transport.
Po drugi strani je uvedba te sheme, ki odstopa od zgornje meje amortizacije sredstev, ki jih financirajo gospodarska interesna združenja, temeljila zlasti na pripravljenosti zakonodajalca, da spodbudi sektor prometa in zlasti pomorski promet.
That this is the case can be seen from the following.
Razlogov za takšno stanje je več.
Firstly, of all the assets that are eligible under Article 39 CA of the General Tax Code, ships alone are expressly referred to in Tax Instruction No 120.
Prvič, od sredstev, upravičenih na podlagi člena 39 CA Splošnega zakonika o davkih, davčni predpis št. 120 izrecno zadeva le plovila.
It is thus stipulated that the only second-hand assets capable of benefiting under the tax scheme provided for in Article 39 CA of the General Tax Code are ships.
Tako se predvideva, da rabljeno blago, upravičeno do davčne sheme iz člena 39 CA Splošnega zakonika o davkih, lahko zajema le plovila.
As far as the approval grant procedure is concerned, it is also stipulated that approval applications for ships must be submitted before they are ordered inasmuch as they start to depreciate as soon as they are laid down.
V zvezi s postopkom dodelitve soglasja je prav tako predvideno, da je treba prošnje za soglasje, ki zadevajo plovila“predložiti pred njihovim naročilom, kadar so amortizirane od začetka njihove gradnje.
Secondly, as is clear from the preparatory work prior to the adoption of Law No 98-546 and, more particularly, from Senate Report No 413, the previously existing tax arrangements applied to all economic sectors whereas Article 39 CA of the General Tax Code applies ‘only to heavy capital goods (aircraft, high-speed trains, ships, etc.)’.
Drugič, na podlagi pripravljalnih del za sprejetje zakona št. 98-546, zlasti poročila Senata št. 413, je prejšnji davčni mehanizem veljal za vse gospodarske sektorje, medtem ko člen 39 CA Splošnega zakonika o davkih velja le za „sredstva v obliki težke opreme (letala, hitri vlak, plovila …)“.
As regards, more specifically, the maritime sector, the said report criticises the fact that, compared with the co-ownership shares scheme, the scheme at issue is not favourable enough to boost investment in the sector.
Omenjeno poročilo zlasti na področju pomorskega sektorja opozarja, da zadevna shema v primerjavi z ureditvijo skupnega vlaganja v pomorstvu nima dovolj ugodnega učinka na poživitev naložb v ta sektor.
It also states that the introduction, in Article 39 CA of the General Tax Code, of a provision on exemption from capital gains tax in the event of early transfer of title in an asset to the user was motivated by the fact that the scheme at issue was less favourable to maritime investment.
V poročilu je tudi navedeno, da se zaradi manj ugodne narave zadevne sheme za naložbe v pomorstvo v člen 39 CA Splošnega zakonika o davkih uvede določba, ki predvideva oprostitev davkov na kapitalske dobičke v primeru načrtovanega prenosa sredstev na uporabnika.
The French authorities likewise pointed out in this connection in their comments of 3 May 2004 that it was with a view to ending the stagnation in the number of commercial vessels registered in France and to reducing tax expenditure that provision had been made for the possibility of EIGs benefiting, subject to certain criteria, not only from depreciation-related tax deferment, but also from exemption from capital gains tax on the asset transfer.
Tudi francoski organi so v zvezi s tem v svojih pripombah z dne 3. maja 2004 poudarili, da je bilo zaradi skrbi, da se prepreči stagnacija števila trgovskih plovil, registriranih v Franciji, in da se zmanjšajo davčni izdatki, skupaj z odlogom plačila davkov, povezanim z amortizacijo, predvideno, da so člani gospodarskih interesnih združenj pod nekaterimi pogoji upravičeni do oprostitve davkov na kapitalske dobičke iz prenosa sredstev.
Thirdly, General Report No 66 on the 1999 Finance Bill states that ‘Law No 98-546 … made possible the creation of a new tax arrangement in favour of maritime investment’.
Tretjič, splošno poročilo št. 66 v zvezi z osnutkom finančnega zakona za leto 1999 potrjuje, da „je zakon št. 98-546 […] omogočil oblikovanje novega davčnega mehanizma v korist naložb v pomorstvo“.
It also states that, although the preferential scheme of financing by leasing introduced by Article 39 CA of the General Tax Code does not apply only to ships, in reality it was designed mainly with them in mind.
Navedeno je tudi, da je bila privilegirana shema kreditnega financiranja najema, uvedena s členom 39 CA Splošnega zakonika o davkih, kljub temu da se ne uporablja izključno za plovila, dejansko zasnovana predvsem zanje.
In the light of all the above considerations, the Commission takes the view that the scheme provided for in Article 39 CA of the General Tax Code is selective in character in that it favours certain economic operators active in the transport sector and in the financial sector.
Glede na zgoraj navedeno Komisija ocenjuje, da je shema iz člena 39 CA Splošnega zakonika o davkih selektivna, ker daje prednost nekaterim gospodarskim subjektom, ki delujejo v sektorju prometa in finančnem sektorju.
Since the scheme does not apply to all economic operators, it cannot be considered to be a general tax policy measure.
Ker se ta shema ne uporablja za vse gospodarske subjekte, se ne more obravnavati kot splošni ukrep davčne politike.
This assessment cannot be called into question by the arguments raised by the French authorities.
Argumenti francoskih organov ne smejo povzročati dvoma v to oceno.
Firstly, the French authorities’ argument based on the multiplicity of sectors potentially concerned by the tax measure at issue cannot be accepted.
Prvič, argument francoskih organov, ki izhaja iz več sektorjev, na katere se lahko nanaša zadevni davčni ukrep, ne more biti uspešen.
Apart from the fact that certain assets only are concerned by the tax scheme, the very marginal number of approval applications for financing assets in sectors other than transport does not leave any doubt as to the scheme’s specificity.
Ne glede na dejstvo, da se zadevna davčna shema uporablja le za določeno blago, je zelo majhno število prošenj za soglasje za financiranje sredstev v drugih sektorjih razen sektorja prometa takih, da se postavlja pod vprašaj posebnost zadevne sheme.
It has been ruled in any event that the fact that the number of undertakings able to claim entitlement under a measure is very large, or that they belong to different sectors of activity, is not sufficient to call into question its selective character.
V zvezi s tem je bilo ugotovljeno, da dejstvo, da je zelo veliko število podjetij upravičeno do nekega pomembnega ukrepa ali da so ta podjetja iz različnih področij dejavnosti, ne zadošča, da se postavi pod vprašaj njegova selektivnost.
Secondly, contrary to what the French authorities claim, the argument that there are equivalent tax measures in the other Member States is irrelevant for purposes of justifying the existence of the scheme provided for in Article 39 CA of the General Tax Code.
Drugič, v nasprotju s trditvami francoskih organov argument o obstoju enakih davčnih ukrepov v drugih državah članicah ni ustrezen za utemeljitev obstoja sheme iz člena 39 CA Splošnega zakonika o davkih.
Comparison of the tax rules applicable in all of the Member States, or even some of them, would inevitably distort the aim and functioning of the provisions on the monitoring of state aid.
Dejansko ni mogoče primerjati davčnih pravil, ki se uporabljajo v vseh državah članicah, ali celo le v nekaterih izmed njih, ne da bi se spremenila narava cilja in delovanja določb o nadzoru državnih pomoči.
In the absence of Community-level harmonisation of the tax provisions of the Member States, such an approach would in effect compare different factual and legal situations arising from legislative and regulatory disparities between the Member States.
Ker davčne določbe držav članic na ravni Skupnosti niso usklajene, bi se lahko primerjali dejansko in pravno različni položaji, ki jih povzročajo razlike med zakoni in drugimi predpisi držav članic.
It has also been ruled that the fact that a Member State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid.
Ugotovljeno je bilo tudi, da če poskuša država članica z enostranskimi ukrepi konkurenčne pogoje v nekem gospodarskem sektorju približati tistim v drugi državi članici, ni mogoče zanikati, da so ti ukrepi državna pomoč.
Similarly, the fact that competitors in other Member States benefit from comparable tax measures, even illegal ones, is irrelevant for purposes of classifying the scheme at issue as aid.
Na opredelitev zadevne sheme kot pomoči podobno tudi ne vpliva položaj, ko so konkurenti iz drugih držav članic upravičeni do primerljivih davčnih ukrepov, tudi če so nezakoniti.
Thirdly, France and some interested parties claim that the non-selective character of the scheme at issue is established by the lack of discretionary power on the part of the French authorities when it comes to granting approval.
Tretjič, Francija in zainteresirane stranke trdijo, da neselektivnost zadevnega ukrepa izhaja iz dejstva, da francoski organi za dodelitev zadevnega soglasja nimajo na voljo diskrecijske pravice.
The Commission would point out that, according to the case law, even interventions which, prima facie, apply to undertakings in general may be to a certain extent selective and, accordingly, be regarded as measures designed to favour certain undertakings or the production of certain goods.
Komisija opozarja, da so lahko v skladu s sodno prakso tudi pomoči, za katere se zdi, da se uporabljajo za večino podjetij, do neke mere selektivne in se lahko zato obravnavajo kot ukrepi, ki dajejo prednost posameznim podjetjem ali proizvodnji.
That is the case, in particular, where the administration called upon to apply a general rule has a discretionary power so far as concerns the application of the measure at issue.
To velja zlasti, kadar ima uprava, odgovorna za uveljavljanje splošnega pravila, na voljo diskrecijsko pravico glede uporabe akta.