natgillin/translations-raw huggingface dataset:
In the light of the above, the Commission considers that the scheme provided for in Article 39 CA of the General Tax Code is not justified by the nature and overall structure of the tax scheme at issue and that its selective character is therefore beyond question.
Iz navedenega izhaja, da Komisija ocenjuje, da sheme iz člena 39 CA Splošnega zakonika o davkih ne upravičujejo narave in gospodarnosti zadevnega davčnega sistema in da zato ni mogoče dvomiti v njeno selektivnost.
Effect on trade between Member States and distortion of competition
Pogoji, ki vplivajo na trgovino med državami članicami in izkrivljajo konkurenco
As indicated above, the beneficiaries under the tax scheme provided for in Article 39 CA of the General Tax Code are, firstly, economic operators active in the sectors of transport and industry and, secondly, the members of EIGs financing assets in those sectors, being financial institutions for the most part.
Kot je že bilo navedeno, so upravičenci davčne sheme iz člena 39 CA Splošnega zakonika o davkih gospodarski subjekti, dejavni v sektorju prometa in industrije, ter člani gospodarskih interesnih združenj, ki financirajo sredstva iz teh sektorjev in so predvsem finančne ustanove.
All of these operators are active in the Community markets of the above-mentioned sectors.
Vsi ti subjekti so dejavni na trgih Skupnosti v navedenih sektorjih.
In principle, aid which is intended to release an undertaking from costs which it would normally have had to bear in its day-to-day management or normal activities distorts the conditions of competition.
V tem smislu je treba opozoriti, da pomoči, katerih cilj je odpravljati stroške ki bi jih praviloma moralo kriti podjetje pri svojem tekočem upravljanju ali običajnih dejavnostih, načeloma izkrivljajo konkurenčne pogoje.
It has been ruled that any grant of aid to an undertaking exercising its activities in the Community market is liable to cause distortion of competition and affect trade between Member States.
Dejansko je bilo ocenjeno, da lahko vsaka dodelitev pomoči podjetju, ki svoje dejavnosti izvaja na trgu Skupnosti, povzroči izkrivljanje konkurence in vpliva na trgovino med državami članicami.
In the present case, in view of the nature and international dimension of the sectors in question, the Commission considers that the aid at issue strengthens the position of operators in these sectors participating in national and intra-Community trade.
Zato v tem primeru, ob upoštevanju značilnosti in mednarodne razsežnosti zadevnih sektorjev, Komisija meni, da ta pomoč krepi položaj subjektov iz teh sektorjev, ki so udeleženi v nacionalni trgovini in trgovini znotraj Skupnosti.
Beneficiaries under the scheme at issue are in a privileged position vis-à-vis both their national competitors and their competitors in other Member States who, either because they do not finance or use assets eligible under the scheme or because they are not taxable in France, do not qualify under the scheme.
Tako imajo upravičenci zadevne sheme prednost v primerjavi s svojimi nacionalnimi konkurenti in konkurenti iz drugih držav članic, ki niso upravičeni do te sheme, ker ne financirajo ali uporabljajo sredstev, ki izpolnjujejo pogoje te sheme, ali pa zanje ne velja francoski sistem obdavčenja.
On this last point, while it is true that, from a formal point of view, there is no legal obstacle to economic operators from Member States other than France financing or using assets covered by Article 39 CA of the General Tax Code, it is undeniable that, in practice, the scheme at issue favours operators whose tax domicile is in France.
Če v zvezi z zadnjo točko velja, da z uradnega vidika gospodarskim subjektom drugih držav članic ni treba premostiti nobenih pravnih ovir pri financiranju ali uporabi sredstev iz člena 39 CA Splošnega zakonika o davkih, ni mogoče zanikati, da daje zadevna shema v praksi prednost subjektom, ki imajo davčni sedež v Franciji.
It is noteworthy in this respect that all the interested parties benefiting under the scheme at issue who submitted comments as part of the formal investigation procedure are companies incorporated under French law.
V tem primeru je ustrezno ugotoviti, da so vse zainteresirane stranke, ki so upravičene do zadevne sheme in so predložile pripombe v okviru formalnega postopka preiskave, družbe po francoskem pravu.
As regards, moreover, the sector mainly concerned by the tax arrangements at issue, namely maritime transport, the French authorities have themselves stated that the arrangements’ adoption was intended to end the stagnation in the number of commercial vessels registered in France and to reduce tax expenditure.
Glede sektorja, ki ga predvsem zajema zadevni davčni mehanizem, tj. pomorski promet, je primerno tudi opozoriti, da so francoski organi poudarili, da je bil ta ukrep sprejet s ciljem, da število trgovskih ladij, registriranih v Franciji, preneha stagnirati in da se zmanjšajo davčni izdatki.
Lastly, as indicated above, Senate Report No 143 states that the scheme is ‘a means to promote goods manufactured in France or financing operations for the benefit of a French user’.
Razen tega je v tem smislu ustrezno opozoriti, da poročilo Senata št. 143 navaja, da je ta shema „način, na katerega se zagotovi prednost za blago, proizvedeno na nacionalnem ozemlju, ali za financiranje, izvršeno v korist francoskega uporabnika“.
Consequently, without its being necessary to carry out an economic analysis of the actual situation in the markets concerned and in view of the fact that the tax scheme introduced by France strengthens the position of the economic operators who benefit from it compared with other operators competing in intra-Community trade, the Commission considers that the scheme affects trade between Member States and distorts competition between those operators.
Ne da bi bilo treba izvesti gospodarsko analizo resničnega stanja zadevnih trgov in ob upoštevanju dejstva, da davčna shema, ki jo je uvedla Francija, krepi položaj gospodarskih subjektov in jim koristi v primerjavi z drugimi konkurenčnimi subjekti v trgovini znotraj Skupnosti, Komisija ocenjuje, da ta shema vpliva na trgovino med državami članicami in izkrivlja konkurenco med temi subjekti.
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 constitutes aid within the meaning of Article 87(1) of the Treaty.
Glede na zgoraj navedeno Komisija ocenjuje, da shema iz člena 39 CA Splošnega zakonika o davkih pomeni pomoč v smislu člena 87(1) Pogodbe.
Quantification and apportionment of the aid among beneficiaries
Količinska opredelitev in razdelitev pomoči med upravičence
As indicated above, the tax advantages resulting from the application of Article 39 CA of the General Tax Code are, firstly, the removal of the ceiling on deductible depreciation, secondly, the one-point increase in the depreciation coefficient and, thirdly, the possible exemption from transfer capital gains tax.
Ugotovljeno je bilo, da so finančne ugodnosti, zagotovljene z uporabo člena 39 CA Splošnega zakonika o davkih, naslednje: odprava zgornje meje amortizacije, ki se lahko odšteje, povečanje koeficienta amortizacije za eno točko in možna oprostitev davka na kapitalske dobičke iz prenosa sredstev.
The amount of the aid, for each leasing operation, corresponds to the difference between the discounted values of the taxes paid throughout the depreciation period, taking into account the one-point increase in the depreciation coefficient, and those which would have resulted from the application of the provisions of the second paragraph of Article 39 C of the General Tax Code, to which difference must be added any exemption from transfer capital gains tax.
Znesek pomoči za vsak postopek kreditnega financiranja najema ustreza razliki med sedanjimi vrednostmi davkov, plačanih v skupnem obdobju amortizacije, ob upoštevanju povečanja koeficienta amortizacije za eno točko, in vrednostmi, ki jih je povzročilo izvajanje določb iz drugega pododstavka člena 39 C Splošnega zakonika o davkih, tej razliki pa je treba prišteti še možno oprostitev davka na kapitalske dobičke iz prenosa sredstev.
This amount is determined, for each leasing operation, in accordance with the procedure laid down in paragraphs 46 and 47 of Tax Instruction No 120 for the purpose of passing on part of the overall advantage to the user.
Ta znesek se za vsak postopek kreditnega financiranja najema določi v skladu s pogoji iz odstavkov 46 in 47 davčnega predpisa št. 120 za vračanje dela splošnih ugodnosti uporabniku.
As regards the exact apportionment of the overall advantage accruing under Article 39 CA of the General Tax Code, the members of an EIG are required — as the direct beneficiaries — to pass on at least two thirds of that advantage to the user of the asset in question.
Kar zadeva natančno porazdelitev splošnih koristi, nastalih pri uporabi člena 39 CA Splošnega zakonika o davkih, morajo člani gospodarskih interesnih združenj, ki so neposredni upravičenci, najmanj dve tretjini teh ugodnosti vrniti uporabniku zadevnega sredstva.
In the context of each leasing operation, the exact amount of the advantage to be passed on to the user is determined, in accordance with the provisions of Article 39 CA of the General Tax Code, at the time of grant of approval.
Vendar se pri vsakem postopku kreditnega financiranja najema v skladu z določbami člena 39 CA Splošnega zakonika o davkih ob dodelitvi soglasja določi natančen znesek koristi, ki jih je treba vrniti uporabniku.
Classification of the scheme as unlawful aid
Opredelitev sheme kot nezakonite pomoči
Pursuant to Article 88(3) of the Treaty, Member States must notify any plans to grant or alter aid.
Država članica mora v skladu s členom 88(3) Pogodbe poročati o vseh projektih, katerih cilj je dodelitev ali sprememba pomoči.
They may not put the proposed measures into effect until the procedure has resulted in a final decision.
Zadevna država članica ne sme izvajati svojih predlaganih ukrepov, dokler v tem postopku ni sprejeta končna odločitev.
In the present case, the French authorities informed the Commission, by letter dated 17 March 1998 (A/32232), of the introduction of arrangements limiting the depreciation of leased-out assets so as to combat use of the mechanism solely for tax optimisation purposes and providing for an exception to such limitation.
V tem primeru so francoski organi v dopisu z dne 17. marca 1998 (A/32232) Komisijo obvestili o uvedbi mehanizma, ki omejuje amortizacijo najetih sredstev, da se prepreči uporaba tega mehanizma za davčno optimizacijo, in predvidi odstopanje od te omejitve.
In their letter, the French authorities stated that the arrangements did not appear to constitute state aid notifiable to the Commission in advance under Article 88(3) of the Treaty.
Francoski organi v tem dopisu navajajo, da ta ukrep ne pomeni državne pomoči, o kateri bi bilo treba v skladu s členom 88(3) Pogodbe predhodno obvestiti Komisijo.
The Commission considers that, in these circumstances, the letter cannot be deemed to be a notification within the meaning of Article 88(3) of the Treaty.
Komisija ocenjuje, da se v teh okoliščinah tega dopisa ne sme obravnavati kot obvestilo v smislu člena 88(3) Pogodbe.
It would point out, moreover, that the letter did not comply with the formal rules mentioned in the Commission’s letter to the Member States No SG (81) 12740 of 2 October 1981, which was in force at the material time.
Razen tega Komisija poudarja, da zadevni dopis ni upošteval pravil glede oblike dokumentov iz dopisa Komisije državam članicam SG (81) 12740 z dne 2. oktobra 1981, ki so veljala v času nastanka dogodkov.
France therefore acted unlawfully by implementing the aid scheme at issue in infringement of Article 88(3) of the Treaty.
Francija je torej delovala nezakonito, ker je izvajala zadevno shemo pomoči in s tem kršila člen 88(3) Pogodbe.
Compatibility of the aid scheme with the common market
Združljivost sheme pomoči s skupnim trgom
In so far as the tax scheme at issue constitutes state aid within the meaning of Article 87(1) of the Treaty, its compatibility with the common market must be assessed in the light of the exceptions provided for in paragraphs 2 and 3 of that article.
Ker je zadevna shema državna pomoč v smislu člena 87(1) Pogodbe, je treba preučiti njeno morebitno združljivost, ob upoštevanju odstopanj, predvidenih v odstavkih 2 in 3 tega člena.
It will be recalled that the actual beneficiaries of the scheme at issue operate, according to the information transmitted by the French authorities, in the maritime, air and rail transport sectors and, marginally, in the industrial sector.
V tem smislu je treba opozoriti, da dejanski upravičenci zadevne sheme v skladu z informacijami, ki so jih predložili francoski organi, izhajajo iz sektorjev za pomorski, letalski in železniški promet ter v manjši meri iz sektorja industrije.
Inasmuch as the members of EIGs are financial institutions for the most part, the said beneficiaries also operate in the financial sector.
Ti upravičenci izhajajo tudi iz sektorja financ, ker so člani gospodarskih interesnih združenj zlasti finančne ustanove.
The exceptions provided for in Article 87(2) of the Treaty, which concern aid of a social character granted to individual consumers, aid to make good the damage caused by natural disasters or exceptional occurrences and aid granted to the economy of certain areas of the Federal Republic of Germany, are irrelevant in the present context regardless of who the beneficiaries of the scheme at issue are.
Kar zadeva odstopanja iz člena 87(2) Pogodbe v zvezi s socialno pomočjo, dodeljeno posameznim potrošnikom, pomočjo za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, ter pomočjo, dodeljeno gospodarstvu nekaterih območij Zvezne republike Nemčije, zadostuje ugotovitev, da v tem smislu niso ustrezna, ne glede na identiteto upravičencev zadevne sheme.
As for the exception in Article 87(3)(b) of the Treaty, it is sufficient to note that the tax scheme at issue is not an important project of common European interest and does not seek to remedy a serious disturbance in the French economy.
V zvezi z odstopanjem iz člena 87(3)(b) je primerno ugotoviti, da zadevna davčna shema ni pomemben projekt skupnega evropskega interesa in da njen cilj ni odpravljanje resnih motenj v francoskem gospodarstvu.
Nor does it seek to promote culture and heritage conservation within the meaning of the exception in Article 87(3)(d) of the Treaty.
Razen tega ni usmerjena k spodbujanju kulture in ohranjanju dediščine v smislu odstopanja iz člena 87(3)(d) Pogodbe.
The Commission would point out in this connection that neither the French authorities nor any interested parties invoked the above-mentioned exceptions during the course of the administrative procedure.
Komisija opozarja, da v zvezi s tem niti francoski organi niti zainteresirane stranke med administrativnim postopkom niso izrazili navedenih odstopanj.
Examination of the exceptions provided for in Article 87(3)(a) and (c) of the Treaty will be carried out sector by sector.
Pregled odstopanj iz člena 87(3)(a) in (c) Pogodbe zahteva analizo po zadevnih sektorjih.
Compatibility of aid to the air transport sector
Združljivost ukrepov pomoči v letalskem sektorju
The Commission takes the view, in relation to the exception provided for in Article 87(3)(c) of the Treaty, which authorises aid to facilitate the development of certain economic activities where such aid does not adversely affect trading conditions to an extent contrary to the common interest, that there is no basis for considering that the aid granted to the air transport sector under the scheme at issue is compatible with the common market.
Komisija v zvezi z odstopanjem iz člena 87(3)(c) Pogodbe, ki dovoljuje pomoč za pospeševanje razvoja nekaterih dejavnosti, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnim interesom, meni, da ni dokazov, da so pomoči, dodeljene v sektorju letalskega prometa ob uporabi zadevne sheme, združljive s skupnim trgom.
None of the exemptions provided for in this respect by the Commission’s guidelines on the application of Articles 92 and 93 of the EC Treaty and Article 61 of the EEA Agreement to State aids in the aviation sector is applicable in the present case.
Dejansko se v tem primeru ne more uporabiti nobeno od odstopanj o uporabi členov 92 in 93 Pogodbe ter člena 61 Sporazuma EGP za državno pomoč v letalskem sektorju, ki jih v tem smislu predvidevajo smernice Komisije.
Nevertheless, it should be noted that the Commission authorises exceptionally certain types of operating aid in the air transport sector:
Kljub temu je treba opozoriti, da Komisija v izjemnih primerih dovoljuje nekatere pomoči za dejavnosti v letalskem prometu:
on the basis of the 1998 guidelines on national regional aid, as amended in 2000, for airlines operating from the outermost regions, with a view to offsetting the additional costs arising from the permanent handicaps suffered by those regions as identified in Article 299(2) of the Treaty; and
na podlagi smernic o državni regionalni pomoči iz leta 1998, kakor so bile spremenjene leta 2000, za letalske linije iz ozemelj najbolj oddaljenih regij, da bi nadomestili prevelike stroške zaradi trajnih omejitev v teh regijah, navedenih v členu 299(2) Pogodbe;
on the basis of the Community guidelines on financing of airports and start-up aid to airlines departing from regional airports, for new airlines departing from regional airports with an annual passenger volume of less than five million, up to 30 % of the costs strictly linked to their start-up over the first three years (or 40 % of the said costs over the first three years in the case of regional airports located in a disadvantaged region within the meaning of the guidelines).
na podlagi smernic Skupnosti o financiranju letališč in zagonski državni pomoči letalskim družbam z odhodi z regionalnih letališč za nove letalske linije z regionalnih letališč, katerih letni promet ne presega 5 milijonov potnikov, do višine 30 % zneska, strogo povezanega s stroški za zagon v prvih treh letih (40 % teh stroškov v prvih treh letih za regionalna letališča v najbolj oddaljenih regijah v skladu s smernicami).
The Commission accordingly agrees to France’s not including in the calculation of any aid to be recovered aid amounts relating to:
Glede na zgoraj navedeno se Komisija strinja s tem, da Francija v izračun pomoči, ki jo je treba pridobiti, ne vključuje morebitnih zneskov pomoči za:
aircraft operated on a permanent basis by airlines departing from an outermost region, provided it can be proved that the maintenance of the aircraft was actually carried out in that region and that the aid is less than the additional costs incurred; and
letala, trajno namenjena za letalske linije iz najbolj oddaljenih regij, če bi lahko dokazala, da je bilo v tej regiji vzdrževanje teh letal uspešno in da je pomoč manjša od ugotovljenih prevelikih stroškov;
aircraft operated by new airlines departing from a regional airport, up to the above-mentioned share of the eligible costs, provided the routes in question do not form the subject matter during the period concerned of a public service contract giving entitlement to financial compensation pursuant to Article 4 of Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intra-Community air routes.
letala, namenjena za nove letalske linije iz regionalnih letališč, v višini prej navedenega dela upravičenih stroškov, če zadevne linije v zadevnem obdobju ne bi bile predmet pogodbe o javnih storitvah s finančnimi nadomestili na podlagi člena 4 Uredbe Sveta (EGS) št. 2408/92 z dne 23. julija 1992 o dostopu letalskih prevoznikov Skupnosti do letalskih prog znotraj Skupnosti.
In all other cases, aid granted to air transport undertakings under the scheme at issue is incompatible with the Treaty.
V vseh drugih primerih je pomoč, ki je podjetjem za letalski promet dodeljena na podlagi zadevne sheme, nezdružljiva s Pogodbo.
Compatibility of aid to the maritime transport sector
Združljivost ukrepov pomoči v sektorju pomorskega prometa
In accordance with Article 87(3)(c) of the Treaty, the Community guidelines of 1997, then those of 2004, specify the state aid schemes which may be authorised, with a view to promoting the interests of Community maritime transport undertakings in the face of competition from third countries, in the pursuit of general objectives such as:
Smernice Skupnosti iz leta 1997 in leta 2004 na podlagi člena 87(3)(c) Pogodbe določajo sheme državne pomoči, ki se lahko dodeli, da se podprejo interesi podjetij za pomorski promet v Skupnosti zaradi konkurence iz tretjih držav, za izpolnjevanje splošnih ciljev, kot so:
safeguarding employment in the Community (at sea and on shore)
zaščita delovnih mest v Skupnosti (na morju in na kopnem),
improving safety
višja stopnja varnosti,
maintaining maritime know-how in the Community and improving maritime skills.
ohranitev pomorskega znanja in spretnosti v Skupnosti ter razvoj pomorskih veščin.
In the light of the above-mentioned objectives, the 1997 and 2004 Community guidelines authorise certain tax measures in favour of shipping companies with a view to improving their competitiveness (point 3.1).
Zato glede na navedene cilje smernice Skupnosti iz leta 1997 in leta 2004 dovoljujejo nekatere davčne ukrepe v korist pomorskih družb za izboljšanje njihove konkurenčnosti (točka 3.1).
The objective of state aid within the common maritime transport policy is to promote the competitiveness of the Community fleet in the world market.
Tako je treba opozoriti, da je cilj državne pomoči v okviru skupne politike na področju pomorskega prometa spodbujati konkurenčnost flote Skupnosti na svetovnem trgu.
Consequently, tax relief schemes must, as a rule, require a link with a Community flag.
Zato morajo sheme davčnih ugodnosti na splošno zahtevati obstoj povezave s floto Skupnosti.
The advantages procured by such schemes must facilitate the development of maritime transport and employment in the sector in the Community interest.
Razen tega morajo ugodnosti, ki jih zagotavljajo te sheme, spodbujati razvoj pomorskega prometa in zaposlovanja v tem sektorju v interesu Skupnosti.
Consequently, the above-mentioned tax advantages must be strictly limited to maritime transport activities.
Zato morajo biti navedene davčne ugodnosti strogo omejene na dejavnosti pomorskega prometa.
Hence, if a maritime transport undertaking also carries on other commercial activities, there must be a strict separation in the accounts between the two activities to prevent any ‘spillover’ to non-maritime-transport activities.
Ko torej družba za pomorski promet izvaja tudi druge komercialne dejavnosti, je treba zagotoviti ločene račune za obe dejavnosti, da bi preprečili vsako „razširjanje“ na dejavnosti, ki ne ustrezajo opredelitvi pomorskega prometa.
It cannot be denied that the scheme at issue seeks to promote the financing of ships under the French flag and to develop maritime transport and employment.
Ni mogoče zanikati, da daje zadevna shema prednost financiranju ladij pod francosko zastavo ter si prizadeva za razvoj pomorskega sektorja in delovnih mest v tem sektorju.
Moreover, aid granted under the scheme at issue facilitates the financing of ships and thus contributes to the renewal of the Community fleet.
Razen tega pomoč, dodeljena na podlagi zadevne sheme, omogoča financiranje ladij in s tem prispeva k obnovi flote Skupnosti.
In this connection, the Commission shares the view of the French authorities that the aid contributes to a consolidation and rejuvenation of the fleet under the French flag.
V zvezi s tem se Komisija strinja s francoskimi organi, ki menijo, da zadevna pomoč prispeva k okrepitvi in obnovitvi nacionalne flote.