natgillin/translations-raw huggingface dataset:
International maritime transport is defined as transport between a Polish port and a foreign port, between foreign ports, or between Polish ports but only on condition that this voyage is a leg of a longer voyage also serving a foreign port.
Mednarodni pomorski promet je opredeljen kot prevoz med poljskim pristaniščem in tujim pristaniščem, med tujimi pristanišči ali prevoz med poljskimi pristanišči, vendar samo pod pogojem, da je slednji etapa daljšega prevoza, ki vključuje tudi tuje pristanišče.
Activities on routes exclusively within Poland (cabotage) are thus not eligible for tonnage tax under the current Tonnage Tax Act.
Dejavnosti na progah izključno znotraj Poljske (kabotaža) zato v skladu s sedanjim zakonom o davku na tonažo ne izpolnjujejo pogojev za davek na tonažo.
The tonnage tax scheme
Sistem davka na tonažo
The Tonnage Tax Act allows tonnage tax liable ship operators to be exempted from paying tax on profits, as defined in the Act of 31 January 1989 on the financial management of State enterprises [15] and the Act of 1 December 1995 on payments from profits earned by single-member companies of the State Treasury [16], in relation to revenue from eligible activities.
Zakon o davku na tonažo omogoča upravljavcem ladij, ki so davčni zavezanci za davek na tonažo, oprostitev plačila davka na dobiček, kakor je opredeljeno v Zakonu z dne 31. januarja 1989 o finančnem upravljanju državnih podjetij [15], in Zakonu z dne 1. decembra 1995 o plačilih iz dobička, ki ga ustvarijo enočlanske družbe finančnega ministrstva [16], v zvezi s prihodki iz upravičenih dejavnosti.
The ship operators have the right to choose tonnage tax treatment by submitting a special declaration, by which they opt for this type of taxation.
Upravljavci ladij imajo pravico do izbire davčne obravnave v okviru davka na tonažo na podlagi predložitve posebne izjave, s katero se odločijo za to vrsto obdavčitve.
Pursuant to Article 5 of the Tonnage Tax Act, for each vessel subject to tonnage tax, the taxable profits pertaining to eligible activities shall be fixed at a lump sum calculated on the basis of its net tonnage as follows, per 100 NT, per 24-hour period started and corresponding to the period of operation in the month concerned of all the operator’s ships, the revenue from which is subject to tonnage tax:
V skladu s členom 5 Zakona o davku na tonažo se za vsako plovilo, za katero velja davek na tonažo, obdavčljiv dobiček, ki pripada upravičenim dejavnostim, določi kot pavšalni znesek, izračunan na podlagi neto tonaže plovila, kot je navedeno v nadaljevanju, na 100 neto ton (NT) in na začeto 24-urno obdobje ter v skladu z obdobjem obratovanja vseh tistih ladij upravljavca v zadevnem mesecu, katerih prihodek je vključen v davek na tonažo.
Net capacity of vessel
Neto zmogljivost plovila
Calculation of flat-rate revenue
Izračun pavšalnega prihodka
The equivalent of EUR 0,5 per 100 NT
Znesek, ki ustreza 0,5 EUR na 100 NT
The equivalent of EUR 0,35 per 100 NT over 1000 NT
Znesek, ki ustreza 0,35 EUR na vsakih 100 NT, ki presegajo 1000 NT
The equivalent of EUR 0,20 per 100 NT over 10000 NT
Znesek, ki ustreza 0,20 EUR na vsakih 100 NT, ki presegajo 10000 NT
The equivalent of EUR 0,10 per 100 NT over 25000 NT
Znesek, ki ustreza 0,10 EUR na vsakih 100 NT, ki presegajo 25000 NT
For the purposes of calculation, the net capacity of the vessel is rounded up or down in the following manner: a capacity of less than 50 NT is discarded and a capacity of 50 NT or more is rounded up to the nearest 100 NT.
Za izračun se neto zmogljivost plovila zaokroži navzgor ali navzdol na naslednji način: zmogljivost manj kot 50 NT se ne upošteva, zmogljivost 50 NT ali več pa se zaokroži navzgor na najbližjih 100 NT.
The amount of tonnage tax due is calculated from the taxable base to which the rate of 19 % is applied.
Znesek predpisanega davka na tonažo se izračuna od davčne osnove po stopnji 19 %.
The amount of tonnage tax will be calculated in EUR and paid in PLN using the average exchange rate, as published by the National Bank of Poland, for the last day of the month in respect of which tonnage tax is payable.
Znesek davka na tonažo se izračuna v EUR in plača v PLN ob uporabi srednjega menjalnega tečaja, ki ga objavi Nacionalna banka Poljske za zadnji dan meseca, za katerega se plača davek na tonažo.
The amount of tonnage tax due is calculated without deduction of any cost incurred in the generation of such revenue.
Znesek predpisanega davka na tonažo se izračuna brez odbitka kakršnih koli stroškov, ki so nastali pri pridobivanju takega prihodka.
Under Article 8 of the Tonnage Tax Act, revenues from the sale of an eligible vessel by a tonnage tax company will go out of the perimeter of tonnage tax revenues and be taxed at a flat rate of 15 % where they are not fully used within three years for the purchase, repair, modernisation or adaptation of another vessel.
V skladu s členom 8 Zakona o davku na tonažo se prihodki od prodaje upravičenega plovila, ki ga proda podjetje, zavezano za davek na tonažo, izločijo iz obsega prihodkov za davek na tonažo in obdavčijo po pavšalni stopnji 15 %, če se v treh letih v celoti ne porabijo za nakup, popravilo, posodobitev ali prilagoditev druge ladje.
Individuals or members of a partnership, liable to personal income tax, were to be allowed to deduct the amount of health insurance contributions from the tonnage tax amount paid directly by them during the relevant tax year [17] (Article 6 of the Tonnage Tax Act) and the amount of social security contributions which they paid during the relevant tax year [18] from the tonnage tax base (Article 4(3) of the Tonnage Tax Act).
Posameznikom ali članom partnerstva, ki so dohodninski zavezanci, naj bi bilo dovoljeno, da od zneska davka na tonažo, ki so ga neposredno plačali v ustreznem davčnem letu, odštejejo znesek prispevkov za zdravstveno zavarovanje [17] (člen 6 Zakona o davku na tonažo), od davčne osnove za davek na tonažo pa znesek prispevkov za socialno varstvo, ki so ga plačali v ustreznem davčnem letu [18] (člen 4(3) Zakona o davku na tonažo).
In their letter from 25 February 2009 the Polish authorities committed to remove from the Tonnage Tax Act the possibility to deduct social security and health insurance contributions if the shipowner is a natural person or a natural person in a partnership [19].
Poljski organi so se v svojem dopisu z dne 25. februarja 2009 zavezali, da bodo v Zakonu o davku na tonažo odpravili možnost odštevanja prispevkov za socialno varstvo in zdravstveno zavarovanje, če je lastnik ladje fizična oseba ali fizična oseba v partnerstvu [19].
Therefore, these possibilities for deduction will not be applied and the same method of calculation of the tonnage tax base and the amount of the tonnage tax to be paid will be applied for all entities eligible for tonnage tax.
Zato se te možnosti za odštevanje ne bodo uporabljale in se bo za vse subjekte, ki izpolnjujejo pogoje za davek na tonažo, uporabljala ista metoda za izračun davčne osnove za davek na tonažo in zneska davka na tonažo, ki ga je treba plačati.
Eligible vessels
Upravičena plovila
Only seagoing vessels listed in the Polish maritime register are eligible for tonnage tax.
V davek na tonažo se lahko vključijo samo morska plovila, vpisana v pomorski register Poljske.
Therefore an eligible vessel is a vessel that is flagged in Poland and engaged in international maritime transport, which complies with all the requirements for navigation at sea.
Upravičeno plovilo je plovilo, ki pluje pod poljsko zastavo in opravlja mednarodne pomorske prevoze ter je v skladu z vsemi zahtevami za plovbo po morju.
Acceptance of a ship as seagoing will normally require the ship to be certified as such under the International Load Line or the Safety of Life at Sea Convention (hereinafter the ‘SOLAS Convention’) [20].
Da bi se ladja upoštevala kot morska ladja, mora biti običajno potrjena kot morska ladja v skladu z Mednarodno konvencijo o tovornih črtah ali Mednarodno konvencijo o varstvu človeškega življenja na morju (v nadaljnjem besedilu: Konvencija SOLAS) [20].
The activities eligible for tonnage tax are as follows [21]:
Dejavnosti, ki izpolnjujejo pogoje za davek na tonažo, so [21]:
transport of freight and/or passengers;
prevoz tovora in/ali potnikov;
sea rescue operations;
reševalne operacije na morju;
maritime towage, on condition that at least 50 % of the revenue from the work actually performed by the tug over a fiscal year was generated by the provision of maritime transport and not towage to and from a port;
pomorska vleka, pod pogojem, da vlačilec vsaj 50 % prihodka iz dejansko opravljenega dela v proračunskem letu pridobi z opravljanjem pomorskega prevoza in ne vleke do pristanišča in od pristanišča;
dredging, on condition that 50 % of the revenue from the work actually performed by the dredger during the course of a year is generated by the transport at sea of materials.
poglabljanje dna, pod pogojem, da plavajoči bager vsaj 50 % prihodka iz dejansko opravljenega dela v teku leta pridobi s prevozom materiala po morju.
In their letter from 25 February 2009 the Polish authorities committed to modify the third and fourth provisions above [22] by introducing the criterion that in order to include towage and dredging in the tonnage tax scheme, at least 50 % of the annual operational time of each tug or dredger over a fiscal year should constitute maritime transport.
Poljski organi so se v svojem dopisu z dne 25. februarja 2009 zavezali, da bodo spremenili zgoraj navedeno tretjo in četrto določbo [22] z uvedbo merila, da mora za vključitev vleke in poglabljanja dna v sistem davka na tonažo vsak vlačilec ali plavajoči bager pomorski prevoz opravljati najmanj 50 % letnega obratovalnega časa v proračunskem letu.
In addition, Article 3(2) of the Tonnage Tax Act provides ancillary activities that are eligible for tonnage tax on condition that they are connected with the provision of eligible services stipulated above.
Poleg tega člen 3(2) Zakona o davku na tonažo opredeljuje pomožne dejavnosti, ki se lahko vključijo v davek na tonažo pod pogojem, da so povezane z opravljanjem upravičenih storitev, določenih zgoraj.
Article 3(3) of the Tonnage Tax Act establishes a list of activities that are never eligible for tonnage tax, such as exploration from the sea bed, fishing, construction, underwater works, etc.
Člen 3(3) Zakona o davku na tonažo določa seznam dejavnosti, ki nikoli ne izpolnjujejo pogojev za davek na tonažo, kot so raziskovanje morskega dna, ribištvo, gradnja, podvodna dela itd.
Eligible entities
Upravičeni subjekti
Eligible companies are operators fulfilling certain criteria.
Upravičena podjetja so prevozniki, ki izpolnjujejo določene pogoje.
An operator is defined in Article 2(3) of the Tonnage Tax Act as: (i) a private individual (natural person) or a legal person, having respectively its place of residence, registered office or management on the territory of Poland; (ii) a partner in a civil partnership, registered partnership, limited partnership or limited joint-stock partnership having its registered office, management or place of residence on the territory of Poland; or (iii) a foreign entrepreneur/undertaking within the meaning of the Act of 2 July 2004 on freedom of economic activity [23], performing in Poland activities eligible for tonnage tax [24]; and meeting at least one of the following conditions:
Prevoznik je v členu 2(3) Zakona o davku na tonažo opredeljen kot: (i) zasebnik posameznik (fizična oseba) ali pravna oseba, ki ima stalno prebivališče oziroma sedež ali upravo na ozemlju Poljske; (ii) partner v civilnem partnerstvu, osebni družbi, komanditni družbi ali komanditni delniški družbi s sedežem, upravo ali stalnim prebivališčem na ozemlju Poljske; ali (iii) tuji podjetnik/podjetje v smislu Zakona z dne 2. julija 2004 o prostem opravljanju gospodarske dejavnosti [23], ki na Poljskem opravlja dejavnosti vključene v davek na tonažo [24], in izpolnjuje vsaj enega od naslednjih pogojev:
to be directly involved in navigation using maritime vessels personally owned or owned by another person and to hold a valid Document of Compliance [25];to be the owner of a vessel but not to engage personally in navigation of his own vessel or that of another person;
je neposredno vključen v plovbo in uporablja pomorska plovila v osebni lasti ali v lasti druge osebe ter ima veljavni dokument o skladnosti [25], je lastnik plovila, vendar osebno ne pluje s svojim plovilom ali plovilom druge osebe,
to manage a vessel of another person, on behalf and account of that person on a contractual basis, and to hold a valid Document of Compliance [26].
upravlja plovilo druge osebe v imenu in za račun te osebe na pogodbeni osnovi in ima veljavni dokument o skladnosti [26].
As regards the last condition (management of vessels), by letter of 8 June 2007 the Polish authorities committed to allow managing companies to benefit from the tonnage tax only if they ensure simultaneously both management of crews and technical management of vessels.
V zvezi z zadnjim pogojem (upravljanje plovil) so se poljski organi z dopisom z dne 8. junija 2007 zavezali, da podjetjem za upravljanje dovolijo ugodnost iz davka na tonažo samo, če hkrati zagotavljajo vodenje posadke in tehnično upravljanje plovil.
In addition, by letter of 26 October 2009 [27] the Polish authorities clarified that the ship management companies comply with all requirements contained in the Communication from the Commission providing guidance on State aid to shipmanagement companies (hereinafter ‘Ship Management Guidelines’) [28].
Poleg tega so poljski organi z dopisom z dne 26. oktobra 2009 [27] pojasnili, da podjetja za upravljanje ladij izpolnjujejo vse zahteve iz sporočila Komisije, ki določa smernice o državni pomoči podjetjem za upravljanje ladij (v nadaljnjem besedilu: Smernice za upravljanje ladij) [28].
In particular, as regards the conditions of the Ship Management Guidelines that shipmanagement companies should contribute to the economy and employment within the Union (Section 5.1. thereof) and that there should be an economic link between the managed ships and the Union (Section 5.2. thereof), the Polish authorities committed that the Polish Tonnage Tax Act will require that the ship management should be carried out from the territory of the EU and that mainly Union nationals will be employed in land-based activities or ships.
V zvezi s pogoji iz Smernic za upravljanje ladij, ki določajo, da bi morala podjetja za upravljanje ladij prispevati h gospodarstvu in zaposlovanju v Uniji (oddelek 5.1 Smernic), med upravljanimi ladjami in Unijo pa bi morala obstajati gospodarska povezava (oddelek 5.2 Smernic), so se poljski organi zlasti zavezali, da bo poljski Zakon o davku na tonažo zahteval, da se upravljanje ladij izvaja z ozemlja EU in da se v kopenskih dejavnostih ali na ladjah zaposlujejo v glavnem državljani EU.
In addition, ship management of non-Union ships is excluded from the benefit of the tonnage tax scheme.
Poleg tega pa je upravljanje ladij, ki niso iz Unije, izključeno iz ugodnosti sistema davka na tonažo.
As far as the requirement of compliance with the international and EU standards contained in the Ship Management Guidelines (Section 5.3 thereof) is concerned, the Polish authorities clarified that Poland is a member of the International Maritime Organisation and as an EU Member State it fulfils all international and European standards [29].
V zvezi z zahtevo glede upoštevanja mednarodnih standardov in standardov EU iz Smernic za upravljanje ladij (oddelek 5.3 Smernic) so poljski organi pojasnili, da je Poljska članica Mednarodne pomorske organizacije in da kot država članica EU izpolnjuje vse mednarodne in evropske standarde [29].
A number of national legislative acts ensure the compliance of shipowners, shipmanagers and other companies with the international requirements [30], whose application is ensured and controlled by the respective public authorities.
Številni nacionalni zakonodajni akti zagotavljajo skladnost lastnikov ladij, upravljavcev ladij in drugih podjetij z mednarodnimi zahtevami [30], uporabo aktov pa zagotavljajo in nadzorujejo ustrezni javni organi.
Regarding the flag link requirement for shipmanagers (Section 5.4. of the Ship Management Guidelines), the Polish authorities pointed out the strict obligation for shipowners to fly under the Polish flag is also fully applicable to shipmanagers.
V zvezi z zahtevo glede povezave z zastavo za upravljavce ladij (oddelek 5.4 Smernic za upravljanje ladij) so poljski organi poudarili, da stroga obveznost za lastnike ladij glede plutja pod poljsko zastavo v celoti velja tudi za upravljavce ladij.
Concerning the specific training and social conditions contained in Section 6 of the Ship Management Guidelines, by letter dated 9 December 2009 [31] the Polish authorities undertook the commitment that from the moment of entry into force of the tonnage tax scheme they will require from each seafarers’ employer, be it the ship owner or the ship management company, to comply with the particular provisions of the Maritime Labour Convention, 2006 [32] [33].
V zvezi s posebnimi pogoji usposabljanja in socialnimi pogoji iz oddelka 6 Smernic za upravljanje ladij so poljski organi z dopisom z dne 9. decembra 2009 [31] prevzeli obveznost, da bodo od začetka veljavnosti sistema davka na tonažo od vsakega delodajalca pomorščakov, naj gre za lastnika ladje ali podjetje za upravljanje ladij, zahtevali, da spoštuje posebne določbe Konvencije o delovnih standardih v pomorstvu iz leta 2006 [32] [33].
Strategic and technical management
Strateško in tehnično upravljanje
In point 33 of the opening decision the Commission’s understanding as regards strategic management was that ‘a tonnage tax company must take its decisions on significant capital expenditure and disposals in Poland.
V točki 33 odločitve o sprožitvi postopka je Komisija v zvezi s strateškim upravljanjem ugotovila, da „mora podjetje, ki je vključeno v davek na tonažo, sprejeti odločitve o znatni porabi in prodaji kapitala na Poljskem.
In assessing these matters the extent to which foreign based personnel work under the direction of, and report to, personnel based in Poland would be taken into account by the Polish authorities.
Pri ocenjevanju teh zadev bodo poljski organi upoštevali mero, do katere osebje v tujini dela po navodilih osebja na Poljskem in poroča temu osebju.
Also important in assessing whether the strategic function is carried out in Poland will be the location of headquarters, including senior managers and the location of decision making of both directors’ board and operational board’.
Pri ocenjevanju, ali se strateška funkcija izvaja na Poljskem, bo pomembna tudi lokacija sedeža, vključno z višjimi vodji, in kraj sprejemanja odločitev uprave in tehničnega vodstva“.
With respect to commercial management the Commission noted in point 34 of the opening decision that ‘the fiscal authorities will verify that route planning, taking of bookings for passengers or cargo, provisioning and catering ships, personnel management and training, technical management of ships, including the taking of decisions on the repair and maintenance of vessel take place in Poland.
V zvezi s komercialnim upravljanjem je Komisija v točki 34 odločitve o sprožitvi postopka navedla, da bo „davčni organ preveril, ali načrtovanje poti, sprejemanje rezervacij za potnike ali tovor, oskrba ladij z živežem in gostinskimi storitvami, vodenje in usposabljanje osebja, tehnično upravljanje ladij, vključno z odločanjem o popravilih in vzdrževanju plovila, tečejo na Poljskem.
Also relevant is the maintenance of support facilities such as training centres, terminals, etc. in Poland and the extent to which foreign offices or branches work under the direction of personnel based in Poland.
Pomembno je tudi vzdrževanje podpornih zmogljivosti na Poljskem, kot so centri za usposabljanje, terminali itd., ter mera, do katere tuje poslovalnice ali podružnice delajo po navodilih osebja na Poljskem.
The fact that a ship is flagged, classed, insured or financed in Poland may add further weight to the indicators set out above.
Dejstvo, da je ladja vpisana, klasificirana, zavarovana ali financirana na Poljskem, lahko poveča pomen zgoraj določenih kazalcev.
But in any case both parts of the test, examination of strategic management and of commercial management must be passed’.
V vsakem primeru je treba opraviti oba dela preskusa, pregled strateškega upravljanja in komercialnega upravljanja“.
Following the opening decision the Polish authorities clarified that the requirements contained in points 33 and 34 of the opening decision are not correct and that in fact the conditions contained in the Tonnage Tax Act as regards eligibility of operators are alternative and not cumulative.
Po odločitvi o sprožitvi postopka so poljski organi pojasnili, da zahteve v točkah 33 in 34 odločitve o sprožitvi postopka niso točne in da so pogoji v zvezi z upravičenostjo prevoznikov v Zakonu o davku na tonažo dejansko alternativni in ne kumulativni.
In fact, Article 2(3)(a) and (b) of the Tonnage Tax Act stipulates that an operator (i.e. a person eligible for tonnage tax provided his activities are eligible) is ‘a natural or legal person, a partner of a civil partnership, registered partnership, limited partnership, limited joint-stock company, who must have, respectively, a place of residence, seat or Management Board in Poland’.
Dejansko člen 2(3)(a) in (b) Zakona o davku na tonažo določa, da je prevoznik (tj. zavezanec za davek na tonažo, če njegove dejavnosti izpolnjujejo pogoje) „fizična ali pravna oseba, partner v civilnem partnerstvu, osebni družbi, komanditni družbi, komanditni delniški družbi, ki mora imeti na Poljskem stalno prebivališče oziroma sedež ali upravo“.
In other words only one of the following three conditions should be fulfilled: (i) either all key decisions should be taken in Poland (including commercial and strategic management), or (ii) the headquarters, or (iii) the senior personnel should be established in Poland.
Z drugimi besedami, izpolnjen bi moral biti samo eden od naslednjih treh pogojev: (i) da se na Poljskem sprejemajo vse pomembnejše odločitve (vključno s komercialnim in strateškim upravljanjem), ali da je na Poljskem (ii) sedež ali (iii) stalno prebivališče višjega osebja.
The Polish authorities further explained that Article 2(3)(c) of the Tonnage Tax Act clearly provides that the operator can also be a foreign entrepreneur [34] who is engaged in Poland in activities eligible for tonnage tax.
Poljski organi so razložili tudi, da člen 2(3)(c) Zakona o davku na tonažo jasno določa, da je lahko prevoznik tudi tuji podjetnik [34], ki na Poljskem opravlja dejavnosti, ki izpolnjujejo pogoje za davek na tonažo.
Therefore, companies are not restricted to operate exclusively from Poland in order to be eligible to the Polish tonnage tax regime but may have their establishments in other Member States of the Union/EEA.
Da bi se lahko podjetja vključila v poljski sistem davka na tonažo, zato ni nujno, da delujejo samo iz Poljske, temveč lahko imajo svoje sedeže v drugih državah članicah Unije/EGP.
Use of chartered-in vessels
Uporaba zakupljenih plovil
After the opening decision the Polish authorities clarified that pursuant to the Tonnage Tax Act (Article 2(3)(a) to (c) thereof) companies limiting their activities to chartering-in ships on a time or voyage basis cannot benefit from the tonnage tax.
Po odločitvi o sprožitvi postopka so poljski organi pojasnili, da se v skladu z Zakonom o davku na tonažo (člen 2(3)(a) do (c) Zakona) podjetja, ki omejujejo svoje dejavnosti na zakup ladij na podlagi časa ali določene poti, ne morejo vključiti v sistem davka na tonažo.
As a result, only operators who are shipowners or use chartered-in vessels on a bareboat basis or are managers can be eligible for tonnage tax.
Iz tega izhaja, da se lahko v davek na tonažo vključijo samo prevozniki, ki so lastniki ladij ali uporabljajo zakupljena plovila brez posadke ali so upravitelji.
Ring fencing measures
Ukrepi za izločanje iz kroga upravičencev