natgillin/translations-raw huggingface dataset:
As far as the one-point increase in the depreciation coefficient was concerned, the advantage was, it was claimed, offset by the fact that any losses posted were deductible, under Article 39 CA of the General Tax Code, only to the tune of one quarter of the profits subject to ordinary corporation tax which each member of the EIG earned from its activities.
Kar zadeva povečanje koeficienta degresivne amortizacije za eno točko, bo to ugodnost nadomestilo dejstvo, da se zabeleženi primanjkljaji na podlagi člena 39 CA Splošnega zakonika o davkih odštejejo le od četrtine prihodkov, obdavčljivih po davčni stopnji za družbe po splošnem pravu, ki jih vsak član gospodarsko interesnega združenja pridobi pri izvajanju svojih dejavnosti.
That tax advantage was intended, moreover, to offset the specific constraints or restrictions imposed for purposes of the grant of approval.
Razen tega bi ta davčna ugodnost skušala nadomestiti posebne omejitve in prepovedi, potrebne za dodelitev soglasja.
BNP pointed out in this connection that the benefit derived by an EIG from the one-point increase in the depreciation coefficient was hedged with conditions and relatively modest.
BNP v zvezi s tem poudarja, da je korist, ki jo imajo gospodarska interesna združenja od povečanja koeficienta amortizacije za eno točko, odvisna od nekaterih pogojev in precej skromna.
It could not, at all events, confer any competitive advantage.
V nobenem primeru ne bi mogla zagotoviti konkurenčne prednosti.
Air France pointed out for its part that a financing operation performed under the scheme at issue generated, compared with a financing operation involving a direct loan, a saving of between 6 and 10 % of an aircraft’s price.
Air France v tem smislu navaja, da financiranje na podlagi zadevne sheme v primerjavi s financiranjem prek neposrednih posojil zagotavlja prihranek, ki znaša med 6 in 10 % cene letala.
It added that the saving to the lessee was altogether comparable to the potential financial gain to be had by having recourse to other tax schemes.
Poudarja tudi, da je znesek, ki ga prihrani najemnik, povsem primerljiv s finančnim dobičkom, ki ga lahko povzroči uporaba drugih davčnih shem.
As far as the exemption from transfer capital gains tax was concerned, CNCE pointed out that the possibility of requesting it resulted from the overall structure of the French tax system and could not therefore be classified as state aid.
CNCE opaža, da možnost prošnje za oprostitev davkov na kapitalske dobičke izhaja iz gospodarnosti francoskega davčnega sistema in zato ne bi mogla biti opredeljena kot državna pomoč.
Its economic rationality rendered it necessary or functional in relation to the system’s effectiveness.
V skladu z učinkovitostjo sistema bi bila potrebna ali funkcionalna zaradi svoje gospodarske ustreznosti.
The exemption from transfer capital gains tax was justified by the need to maintain the cash flow advantage resulting from the first component of Article 39 CA of the General Tax Code.
Oprostitev davkov na kapitalske dobičke iz prenosa sredstev bi bila upravičena zaradi potrebe po ohranitvi finančnih ugodnosti, ki izhajajo iz prvega dela mehanizma iz člena 39 CA Splošnega zakonika o davkih.
According to Calyon, in the specific case of ships, the exemption made it possible to place the shipowner in a situation comparable to that which he would have been in had he purchased the ship directly and had he had sufficient financial capacity to deduct the depreciation for tax purposes.
Kar zadeva plovila, bi v skladu z mnenjem družbe Calyon z oprostitvijo ustvarili položaj, ki bi bil za upravljavce plovil primerljiv s položajem, v kakršnem bi bili, če bi plovilo kupili neposredno in če bi bili finančno dovolj sposobni, da bi se jim amortizacija priznala kot davčna olajšava.
According to BNP, the exemption from capital gains tax was designed so as not to negate the advantage linked to the tax deferment in the event of early exercise of the purchase option by the user.
V skladu z mnenjem BNP cilj oprostitve davkov ni ogrožanje ugodnosti, povezane z odlogom plačila davkov v primeru, ko uporabnik predčasno izkoristi možnost odkupa.
SG indicated, for its part, that the exemption from transfer capital gains tax was intended only to offset specific constraints related to the tax arrangements at issue such as, for example, the prohibition on transferring the lessor’s shares unless there was an explicit request to that effect made originally by the user.
SG meni, da je oprostitev davkov na kapitalske dobičke iz prenosa sredstev samo nadomestilo za posebne omejitve, povezane z zadevnim davčnim mehanizmom, kot je zlasti prepoved prodaje deleža posojilodajalcev, razen na izrecno zahtevo, ki jo prvotno predloži uporabnik.
The increased operating charges for the user compensated for that exemption.
Vendar bi večji materialni stroški za uporabnika nadomestili to oprostitev.
According to Brittany Ferries, the exemption from capital gains tax provided for by Article 39 CA of the General Tax Code was no more favourable than that resulting from the ordinary law provisions (subject to a 5 % share of the costs and charges) applicable from 2007 onwards.
V skladu z mnenjem Brittany Ferries oprostitev davka iz člena 39 CA Splošnega zakonika o davkih med drugim ni ugodnejša kot tista, ki bo izhajala iz določb skupnega prava (ob upoštevanju deleža pristojbin in stroškov v višini 5 %), veljavnih od leta 2007.
Air France pointed out that the savings resulting from the tax arrangements at issue were comparable to those achieved using other means of financing with tax levers existing in the world.
Air France poudarja, da so prihranki, ki izhajajo iz tega davčnega mehanizma, primerljivi s tistimi, ki nastanejo na podlagi drugih načinov financiranja z obdavčitvami, ki obstajajo v svetu.
Moreover, the operations financed under Article 39 CA of the General Tax Code were subject to quid pro quos liable to temper that provision’s advantages.
Razen tega bi postopki, financirani v skladu s členom 39 CA Splošnega zakonika o davkih, vključevali izravnalne ukrepe, ki bi relativizirali ugodnosti tega ukrepa.
Air France pointed out, furthermore, that, in some cases, the EIG could contractually pass on the tax-related risks and ancillary costs to the lessee, which had the effect of reducing appreciably the potential saving to the user.
Air France opozarja tudi, da lahko gospodarsko interesno združenje v določenih primerih na najemnika pogodbeno prenese davčna tveganja in pripadajoče stroške, kar bi povzročilo znatno zmanjšanje prihranka, ki bi ga lahko imeli uporabniki.
Lastly, a number of interested parties, including Compagnie Méridionale de Navigation, maintained that the scheme at issue introduced, for shipowners, numerous constraints in the form of quid pro quos demanded by the State for approval grant purposes.
Več zainteresiranih strank, vključno z družbo Compagnie Méridionale de navigation, poudarja, da zadevna shema upravljavcem plovil določa številne obveznosti, ki pomenijo tudi izravnalne ukrepe, ki jih zahteva država za dodelitev soglasja.
The advantages flowing from the tax scheme thus offset the extra cost of managing vessels under the French flag, which was basically due to the cost of French crewing, one of the highest in Europe.
Tako bi ugodnosti, ki izhajajo iz te davčne sheme, nadomestile prevelike stroške upravljanja plovil pod francosko zastavo, ki jih povzročajo zlasti stroški za člane francoske posadke, ki so še vedno med najvišjimi v Evropi.
Fouquet Sacop pointed out in this connection that the scheme had induced it to opt for rapid growth under the French flag, the constraints and extra costs related to that flag being offset by the tax scheme at issue.
Družba Fouquet Sacop v tem pogledu poudarja, da je ta shema pripomogla k temu, da se je odločila za pospešen razvoj pod francosko zastavo, omejitve in preveliki stroški, povezani s tem, pa se nadomestili z zadevno davčno shemo.
CMA CGM, Broström Tankers, Pétro Marine and Louis Dreyfus Armateurs stated that, without the benefit of the scheme, they would have been unable to invest in French-flagged vessels and, in so doing, to take part in the development of the Community fleet.
Družbe CMA CGM, Broström Tankers, Pétro Marine in Louis Dreyfus Armateurs zatrjujejo, da brez ugodnosti, ki izhajajo iz te sheme, ne bi mogle zagotoviti svojih naložb v francosko floto in tako prispevati k razvoju flote Skupnosti.
Bourbon Maritime indicated for its part that the arrangements provided for in Article 39 CA of the General Tax Code made it possible to maintain high-quality jobs linked to the direct management of maritime transport and its ancillary activities and that they contributed effectively to the improvement of safety and the protection of the environment.
Družba Bourbon Maritime opozarja, da mehanizem iz člena 39 CA Splošnega zakonika o davkih omogoča ohranjanje visoko kvalificiranih delovnih mest, povezanih z neposrednim upravljanjem pomorskega prometa in z njim povezanih dejavnosti, ter da učinkovito prispeva k izboljšanju varstva in varovanja okolja.
As regards, secondly, the requirement in Article 87(1) of the Treaty as to an effect on trade between Member States, several interested parties pointed out that the members of an EIG and the users of the assets concerned could be foreign operators or their French subsidiaries.
Drugič, glede pogoja iz člena 87(1) Pogodbe v zvezi z vplivi na trgovino med državami članicami več zainteresiranih strank opozarja, da so člani gospodarskih interesnih združenj in uporabniki zadevnih sredstev lahko tuji subjekti ali njihove francoske podružnice.
Moreover, the scheme at issue was no more favourable than those existing in other Member States.
Razen tega zadevna shema ne bo ugodnejša od tistih, ki obstajajo v drugih državah članicah.
SG stated in this connection that those of its clients concerned by the approvals who were French were in a minority.
Banka SG v zvezi s tem navaja, da je med njenimi strankami, ki jih zadevajo ta soglasja, le malo strank francoskih.
As regards, thirdly, the compatibility of the scheme at issue with the common market, CNCE stated that the approvals granted to maritime operators were in keeping with the spirit of the 1997 and 2004 Community guidelines.
Tretjič, kar zadeva združljivost zadevne sheme s skupnim trgom, CNCE ugotavlja, da so soglasja, dodeljena izvajalcem v pomorskem prometu, v skladu z duhom smernic Skupnosti iz leta 1997 in leta 2004.
The measure at issue was thus compatible with the common market pursuant to Article 87(3)(c) of the Treaty, as interpreted in the light of the principles set out in the said Community guidelines.
Zadevni ukrep bi bil tako združljiv s skupnim trgom v skladu s členom 87(3)(c) Pogodbe, ki se razlaga v smislu načel iz navedenih smernic Skupnosti.
Brittany Ferries maintained that the scheme provided for in Article 39 CA of the General Tax Code was compatible with the common market pursuant to Article 87(3)(c) of the Treaty inasmuch as the measure sought only to compensate for ‘market failures’ in relation to the financing of investments in heavy capital goods.
Brittany Ferries poudarja, da je shema iz člena 39 CA Splošnega zakonika o davkih združljiva s skupnim trgom v skladu s členom 87(3)(c) Pogodbe, če je namen te določbe le odpraviti „tržne slabosti“ na področju financiranja naložb v sredstva v obliki težke opreme.
It was also stressed by the majority of interested parties that the other Member States had reacted accordingly by introducing similar measures.
Večina zainteresiranih strank med drugim poudarja, da so se druge države članice posledično odzvale z uvedbo podobnih določb.
As regards, fourthly, the application in the present case of the principle of legitimate expectation, the majority of interested parties — being beneficiaries under the scheme — maintained that they had always been convinced that the measure at issue did not constitute state aid within the meaning of Article 87(1) of the Treaty.
Četrtič, kar v tem primeru zadeva uporabo načela legitimnega pričakovanja, večina zainteresiranih strank – upravičencev sheme – poudarja, da so bile vedno prepričane, da zadevni ukrep ni državna pomoč v smislu člena 87(1) Pogodbe.
The application in the present case of the above-mentioned principle therefore precluded any recovery.
V tem primeru bi uporaba navedenega načela nasprotovala vsakršnemu vračilu.
SG pointed out in this respect that, under the scheme preceding the one at issue, any partnership losses generated by depreciation could be fully offset against the tax liability of the partnership members.
V zvezi s tem SG navaja, da so v primerjavi s prejšnjo shemo primanjkljaji osebnih družb, nastali z amortizacijo, bremenili davčne rezultate partnerjev teh družb.
The Commission had never considered that ordinary law scheme to be state aid.
Vendar po mnenju Komisije ta shema skupnega prava ne bi mogla nikoli pomeniti državne pomoči.
It was also maintained that the Commission had refrained from acting for six years.
Prav tako poudarja, da v šestih letih Komisija ni posredovala.
According to Calyon, the Commission appeared to have learned of several asset financing operations under Article 39 CA of the General Tax Code without ever having raised the question of their validity in the light of Article 87 of the Treaty.
V skladu z mnenjem družbe Calyon se zdi, da je Komisija poznala več postopkov financiranja aktiv v skladu s členom 39 CA Splošnega zakonika o davkih, ne da bi si kdaj zastavila vprašanje o njihovi veljavnosti v skladu s členom 87 Pogodbe.
CNCE maintained in this connection that the period which had elapsed between the date on which the Commission learned of the aid and the date on which the formal investigation procedure was initiated was excessively long, and Calyon described that period as unreasonable.
CNCE zato meni, da je med datumom, ko je Komisija ugotovila obstoj pomoči, in datumom začetka uradnega preiskovalnega postopka, preteklo preveč časa in Caylon to obdobje označuje kot nerazumno.
What is more, the Commission had already exceptionally established the existence of a legitimate expectation on the part of beneficiaries which precluded any reimbursement of aid once a period of about three years had elapsed between the Commission’s learning of the measure and its adopting its final decision.
Razen tega je Komisija izjemoma že ugotovila, da ima upravičenec legitimna pričakovanja, ki so v nasprotju s povrnitvijo pomoči, čeprav so pretekla približno tri leta med ugotovitvijo Komisije o obstoju ukrepa in sprejetjem njene končne odločitve.
Some interested parties also stressed that the Commission had previously approved the co-ownership shares scheme — a scheme which was more favourable from a tax point of view than the scheme at issue here — and that that circumstance had given rise to their legitimate expectation in the lawfulness of the scheme at issue.
Nekatere zainteresirane stranke poudarjajo tudi, da je Komisija predhodno odobrila ureditev skupnega vlaganja – ureditev, ki je v tem primeru davčno ugodnejša kot zadevna shema – in da je ta okoliščina utemeljila njihovo legitimno pričakovanje zakonitosti zadevne sheme.
Moreover, according to CNCE, the creation of a legitimate expectation on the part of beneficiaries did not require the Commission to have ruled on an identical scheme.
V skladu z mnenjem CNCE razvoj legitimnega pričakovanja upravičencev ne pomeni, da je Komisija sprejela enako ureditev.
The acceptance of a merely similar scheme could, it argued, give rise to such an expectation.
Sprejetje podobne ureditve bi lahko povzročilo takšno pričakovanje.
And the Commission had in fact accepted a similar scheme in its Decision of 8 May 2001.
Tako je v svoji odločbi z dne 8. maja 2001 Komisija sprejela podobno ureditev.
CNCE and SG also referred to several similar schemes approved by the Commission and to the judgment of the Court of Justice in RSV v Commission.
CNCE in SG prav tako navajata več podobnih ureditev, ki jih je potrdila Komisija, in sodbo Sodišča v zadevi RSV proti Komisiji.
More specifically, Brittany Ferries considered that the Commission Decision of 8 May 2001 had given rise to a legitimate expectation on its part that the scheme at issue did not comprise any state aid.
Natančneje, družba Brittany Ferries meni, da je odločba Komisije z dne 8. maja 2001 pri njenem direktorju zbudila legitimno pričakovanje, da zadevna shema ne pomeni državne pomoči.
CNCE stressed also that France had adopted Law No 98-546 some three months after informing the Commission about it in accordance with Article 88(3) of the Treaty.
Tudi CNCE poudarja, da je Francija zakon št. 98-546 sprejela približno tri mesece po tem, ko je o njem obvestila Komisijo v skladu s členom 88(3) Pogodbe.
The Commission had not replied within two months of that notification, and so the measure in question was covered by the existing aid arrangements within the meaning of the Lorenz case law.
Ker Komisija v dveh mesecih po prejemu obvestila ni odgovorila, je zadevni ukrep izhajal iz sheme obstoječih pomoči v smislu sodne prakse Lorenz.
Two interested parties who asked not to be named submitted comments to the Commission as part of the formal investigation procedure.
Razen tega sta dve zainteresirani stranki Komisiji predložili pripombe v okviru uradnega preiskovalnega postopka, vendar sta zaprosili, da se njuna identiteta ne razkrije.
In the comments which it transmitted to the Commission within the period allowed, the first of these parties maintained that the scheme at issue was unlawful.
Ena od dveh strank je v pripombah, ki jih je predložila Komisiji v določenem roku, poudarila, da je zadevna shema nezakonita.
It asked the Commission to extend the scope of the present administrative procedure to include the co-ownership shares scheme.
Komisijo poziva, naj razširi področje uporabe sedanjega upravnega postopka na ureditev skupnega vlaganja v pomorstvu.
It considered, like the Commission in its decision initiating the formal investigation procedure, firstly, that the scheme at issue was selective in that it favoured French shipowners, and, secondly, that it affected trade between Member States inter alia in the cross-Channel market.
Po vzoru Komisije in njene odločitve o sprožitvi formalnega postopka preiskave ta stranka ocenjuje, da je na eni strani zadevna shema selektivna, ker daje prednost francoskim upravljavcem plovil, na drugi strani pa vpliva na trgovino med državami članicami, zlasti na trgovino med obema stranema Rokavskega preliva.
It pointed out in this connection that, as was clear from the Finance Committee report of 25 March 1998, the scheme at issue in this case, replacing as it did the co-ownership shares scheme, had been introduced to keep the French shipping industry happy.
V zvezi s tem zatrjuje, da je bila zadevna shema, ki je nadomestila ureditev skupnega vlaganja v pomorstvu, uvedena, da ugodila francoski pomorski industriji, kot je navedeno v poročilu odbora za finance z dne 25. marca 1998.
Moreover, by favouring French operators, the tax arrangements at issue helped to increase overcapacity in the cross-Channel market by enabling cash-strapped companies to acquire new ships.
Zadevni davčni mehanizem bi z dajanjem prednosti francoskim izvajalcem v pomorstvu prav tako prispeval k nastanku presežne zmogljivosti na trgu med obema stranema Rokavskega zaliva s tem, da bi se omogočil nakup novih plovil izvajalcem v sektorju, ki nimajo finančnih sredstev.
The distortion of competition resulting from the scheme’s application was illustrated by the acquisitions of ships, through this tax mechanism, by Seafrance and Brittany Ferries.
Izkrivljanje konkurence, ki izhaja iz uporabe te sheme, se je med drugim pojasnilo tudi z nakupi plovil s strani družb Seafrance in Brittany Ferries na podlagi tega davčnega mehanizma.
The latter had, it was claimed, seen their capacity increase considerably following these new ship acquisitions.
Obema družbama se je zmogljivost zaradi nakupa novih plovil znatno povečala.
The second interested party who requested that its identity be withheld referred in its comments to the preferential competitive position enjoyed by French operators — foremost among which was Brittany Ferries — owing to their ships being financed through the scheme at issue.
Druga zainteresirana stranka, ki želi, da se njena identiteta ne razkrije, v svojih pripombah navaja, da imajo francoski izvajalci v pomorstvu, med katerimi je na prvem mestu Brittany Ferries, konkurenčno prednost zaradi financiranja njihovih plovil z zadevno shemo.
It mentioned in this connection the continued presence of Brittany Ferries on the cross-Channel routes and on the France/Ireland route despite the unfavourable competitive conditions prevailing there — conditions which had led, moreover, to the withdrawal of P&O from the market.
V zvezi s tem navaja nadaljnje delovanje družbe Brittany Ferries na linijah med obema stranema Rokavskega zaliva ter na liniji med Francijo in Irsko kljub neugodnim konkurenčnim pogojem, ki prevladujejo na teh linijah in so povzročili izstop družbe P&O s trga.
COMMENTS FROM THE FRENCH AUTHORITIES ON THE COMMENTS FROM INTERESTED THIRD PARTIES
ODGOVORI FRANCOSKIH ORGANOV NA PRIPOMBE ZAINTERESIRANIH STRANK
According to the French authorities, the comments from most of the interested third parties confirmed their position regarding the assessment of the scheme at issue, which was that:
V skladu z mnenjem francoskih organov pripombe večine zainteresiranih tretjih strank potrjujejo njihovo stališče glede ocene zadevne sheme, in sicer:
Article 39 CA of the General Tax Code was a general measure which was used particularly but not exclusively for the financing of commercial ships
člen 39 CA Splošnega zakonika o davkih je splošni ukrep, ki se uporablja zlasti, vendar ne izključno, za financiranje trgovskih plovil,
the scheme at issue produced effects comparable either to domestic law measures or to provisions existing in other Member States
zadevna shema povzroča učinke, ki so podobni ukrepom notranjega prava ali mehanizmom, ki obstajajo v drugih državah članicah,
approval was not discretionary and its grant depended on the fulfilment of objective criteria
soglasje ne pomeni diskrecijskega obravnavanja in njegova dodelitev je odvisna od izpolnjevanja objektivnih meril,
the tax scheme at issue was of major importance to the Community economy, particularly in terms of the localisation and maintenance of jobs
zadevna davčna shema pomeni velike koristi za gospodarstvo Skupnosti, zlasti z vidika lokacije in dolgotrajnosti delovnih mest,
lastly, the majority of interested third parties referred to their legitimate expectation as to the compatibility of the arrangements in question with the Community rules.
večina zainteresiranih tretjih strank navaja legitimno pričakovanje glede tega, da bo zadevni mehanizem združljiv s predpisi Skupnosti.
The comments submitted by the two interested parties whose identity had been kept confidential were, in the French authorities’ opinion, based on inaccurate or imprecise data.
Kar zadeva pripombe dveh zainteresiranih strank, katerih identiteta se ni razkrila, francoski organi poudarjajo, da temeljijo na netočnih ali nejasnih podatkih.
As to the argument that Brittany Ferries’ eligibility under the tax EIG scheme had led indirectly to the withdrawal of P&O from the western and central English Channel, the French authorities replied that only two vessels operated by Brittany Ferries had qualified under the scheme and that the financing of its Mont St Michel ferry by the mechanism had been approved by the Commission’s decision of 8 May 2001.
Kar zadeva argument, da naj bi imela družba Brittany Ferries od sheme davčnih gospodarskih interesnih združenj koristi, kar je neposredno povzročilo, da se je družba P&O umaknila iz zahodnega in srednjega Rokavskega zaliva, so francoski organi odvrnili, da sta od tega imeli koristi le dve plovili družbe Brittany Ferries ter da je bilo financiranje plovila „Mont St Michel“ s tem mehanizmom odobreno z Odločbo Komisije z dne 8. maja 2001.
According to the French authorities, an in-depth investigation was carried out by the British competition authorities when the above-mentioned operator withdrew from the market.
V tem smislu so britanski organi izvedli poglobljeno preiskavo o konkurenci ob umiku navedenega izvajalca s trga.