natgillin/translations-raw huggingface dataset:
A veterinary inspection mission carried out in Mauritius recorded shortcomings that require to limit the introduction into the Community of equidae from that country to registered horses complying with the animal health conditions laid down in Annex II(E) to Commission Decision 93/197/EEC of 5 February 1993 on animal health conditions and veterinary certification for imports of registered equidae and equidae for breeding and production [5].
Na misiji veterinarske inšpekcije na Mauritiusu so bile ugotovljene pomanjkljivosti, zaradi katerih se zahteva omejitev vnosa kopitarjev iz navedene države v Skupnost za registrirane konje, ki so v skladu s pogoji zdravstvenega varstva živali iz Priloge II(E) k Odločbi Komisije 93/197/EGS z dne 5. februarja 1993 o pogojih zdravstvenega varstva živali in izdajanju zdravstvenih spričeval pri uvozu registriranih kopitarjev ter kopitarjev za pleme in proizvodnjo [5].
Those conditions require amongst others a complete residence period of 3 months and a pre-export isolation in an approved isolation centre protected from vector insects to avoid the introduction of disease into the Community.
V navedenih pogojih se zaradi preprečitve vnosa bolezni v Skupnost med drugim zahteva, da konj polne tri mesece prebiva na kmetijskih gospodarstvih pod veterinarskim nadzorom, pred izvozom pa v odobrenem centru za osamitev, zaščiten pred vektorskimi insekti.
The entry for Mauritius in Annex I to Decision 2004/211/EC should therefore be amended accordingly.
Vnos za Mauritius v Prilogi I k Odločbi 2004/211/ES je zato treba ustrezno spremeniti.
The entry for Brazil is replaced by the following:
Vnos za Brazilijo se nadomesti z naslednjim:
Whole country
Cela država
The entry for Mauritius is replaced by the following:
Vnos za Mauritius se nadomesti z naslednjim:
Done at Brussels, 28 August 2009.
V Bruslju, 28. avgusta 2009
OJ L 277, 18.10.2008, p. 36.
UL L 277, 18.10.2008, str. 36.
on the Aid Scheme C 2/08 (ex N 572/07) on the amendment to the maritime tonnage tax system which Ireland is planning to implement
o shemi pomoči C 2/08 (ex N 572/07) o spremembi sistema pomorskega davka na tonažo, ki jo namerava izvesti Irska
(notified under document C(2009) 688)
(notificirano pod dokumentarno številko C(2009) 688)
Having called on interested parties to submit their comments pursuant to the provision cited above [1],
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedeno določbo [1],
By electronic letters of 3 October 2007 and 19 November 2007, the Irish authorities notified the Commission of an amendment to the existing tonnage tax scheme N 504/02, initially approved by the Commission on 11 December 2002 [2].
Irski organi so Komisijo o spremembi obstoječega sistema davka na tonažo N 504/02, ki ga je Komisija prvotno odobrila 11. decembra 2002 [2], uradno obvestili z elektronskima dopisoma z dne 3. oktobra 2007 in 19. novembra 2007.
By letter dated 16 January 2008 [3], the Commission informed Ireland that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the amendment to the scheme.
Komisija je z dopisom z dne 16. januarja 2008 [3] Irsko obvestila o odločitvi, da bo sprožila postopek v skladu s členom 88(2) Pogodbe ES glede spremembe sistema.
The essential provisions of the 2002 tonnage tax
Glavne določbe davka na tonažo iz leta 2002
The Irish tonnage tax, introduced in 2002, is a ‘tax scheme applicable to shipping companies engaged in seagoing transport.
Irski davek na tonažo iz leta 2002 je „davčni sistem, ki se uporablja za ladjarske družbe, ki se ukvarjajo s pomorskim prometom.
Qualifying companies may choose to have their shipping activities taxed on the basis of the net tonnage of their fleet instead of on the basis of their actual profits.
Družbe, ki izpolnjujejo pogoje, lahko namesto obdavčitve ladijskih prevozov na podlagi dejanskega dobička izberejo obdavčitev na podlagi neto tonaže plovil.
Qualifying companies must opt for the regime within three years from the date of the entry into force of the legislation.
Družbe, ki izpolnjujejo pogoje, se morajo za sistem odločiti v treh letih od datuma začetka veljavnosti zakonodaje.
Companies having opted for the tonnage tax must remain subject to this regime for a period of 10 years (tonnage tax period).
Družbe, ki so se odločile za davek na tonažo, morajo v tem sistemu ostati 10 let (obdobje davka na tonažo).
If several qualifying Irish companies are members of the same group of companies, all of them must opt for the tonnage tax system.
Če je več irskih družb, ki izpolnjujejo pogoje, članic iste skupine družb, se morajo za sistem davka na tonažo odločiti vse.
Business activities other than those subject to the tonnage tax would be taxed on the basis of the normal provisions of corporate taxation.
Poslovne dejavnosti, za katere ne velja davek na tonažo, se obdavčijo na podlagi običajnih določb davka od dobička pravnih oseb.
Under the […] tonnage tax scheme the amount of tax for qualifying maritime companies is established on the basis of the net tonnage of their qualifying fleet.
Na podlagi sistema davka na tonažo […] se znesek davka za pomorske družbe, ki izpolnjujejo pogoje, določi na podlagi neto tonaže njihovih plovil, ki izpolnjujejo pogoje.
For each vessel subject to the tonnage tax, the taxable profits pertaining to qualifying activities shall be fixed at a lump sum calculated by reference to its net tonnage as follows, per 100 net tons (NT) and per 24-hour period started, irrespective of whether the vessel is operational or not:
Za vsako plovilo, za katero velja davek na tonažo, se obdavčljivi 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, ne glede na to, ali plovilo obratuje ali ne:
Up to and including 1000 net tons
do vključno 1000 neto ton
Between 1001 and 10000 net tons
od 1001 do 10000 neto ton
Between 10001 and 25000 net tons
od 10001 do 25000 neto ton
More than 25000 net tons
nad 25000 neto ton
The standard Irish corporation tax of 12,5 % is then applied to the profits determined in that way.’ [5]
Standardni irski davek od dobička pravnih oseb v višini 12,5 % se nato uporabi za tako določen dobiček.“ [5]
The ‘time charter’ limitation under the 2002 tonnage tax scheme
Omejitev „časovnega zakupa“ na podlagi sistema davka na tonažo iz leta 2002
One ‘precondition for being eligible for the (2002) tonnage tax scheme is that the share of qualifying ships owned by the company itself, calculated on their tonnage, is not less than 25 % of the tonnage of all its qualifying ships.
„Predpogoj za vključenost družbe v sistem davka na tonažo [iz leta 2002] je, da delež vključenih ladij v lasti družbe, ki se izračuna na podlagi njihove tonaže, ni manjši kot 25 % tonaže vseh njenih ladij, ki izpolnjujejo pogoje.
It is indeed required for entering and remaining within the tonnage tax that a company should not have “chartered in” (also time charter) more than 75 % of the net tonnage of the qualifying ships operated by it.
Družba za vstop v sistem davka na tonažo in sodelovanje v njem ne sme zakupiti [vključno s časovnim zakupom] več kot 75 % neto tonaže ladij, ki izpolnjujejo pogoje in jih družba upravlja.
In the case of a group, the limit is 75 % of the aggregate net tonnage of all the qualifying ships operated by all group members that are qualifying companies. “To charter in a ship” means to rent it with a crew provided by the charterer, in contrast to the definition of the bareboat charter whereby the lessee must man the ship.’
Pri skupini je meja 75 % skupne neto tonaže vseh ladij, ki izpolnjujejo pogoje in jih upravljajo vse članice skupine, ki so družbe, ki izpolnjujejo pogoje.
The notified amendments
Priglašene spremembe
Removal of the time charter limitation
Odprava omejitve časovnega zakupa
The Irish authorities now intend to abolish the time charter limitation.
Irski organi nameravajo zdaj odpraviti omejitev časovnega zakupa.
Thus, according to the notification, a company or a group of companies could benefit from the tonnage tax scheme without owning a single ship.
Tako je glede na obvestilo družba ali skupina družb lahko vključena v sistem davka na tonažo, ne da bi imela v lasti eno samo ladjo.
According to the Irish authorities the abolition of that limit is required for several reasons:
Po navedbah irskih organov je odprava navedene omejitve potrebna iz več razlogov:
to secure Irish-based shipping companies fulfilling all other current qualification criteria but unable to elect to tonnage tax due to an excess of time-chartering activity;
da se zavarujejo ladjarske družbe s sedežem na Irskem, ki izpolnjujejo vsa druga sedanja merila za upravičenost, vendar se zaradi presežne dejavnosti časovnega zakupa ne morejo odločiti za sistem davka na tonažo;
to allow additional flexibility for companies benefiting from Irish tonnage tax (hereafter ‘Irish tonnage tax companies’) engaged in tonnage tax activities to capitalise on market conditions where otherwise they would be in breach of tonnage tax conditions;
da se zagotovi dodatna fleksibilnost za družbe, upravičene do irskega davka na tonažo (v nadaljnjem besedilu: družbe, vključene v irski sistem davka na tonažo), ki izvajajo dejavnosti, obdavčene z davkom na tonažo, da izkoristijo tržne razmere, v katerih bi sicer kršile pogoje davka na tonažo;
to achieve parity with other Member States’ regimes with respect to conditions related to the time chartered fleet;
da se doseže enakopravnost s sistemi drugih držav članic glede pogojev v zvezi z ladjevjem v časovnem zakupu;
to increase expansion of on-shore ship-management activity;
da se poveča širjenje dejavnosti upravljanja ladij na kopnem;
to avoid ceding business activities from tonnage tax companies to non-tonnage tax companies and ultimately to ship operators from third countries or being expelled from the Irish tonnage tax regime for breaching the limit.
da se prepreči prenos poslovnih dejavnosti z družb, vključenih v sistem davka na tonažo, na družbe, ki niso vključene v sistem davka na tonažo, in nazadnje na upravljavce ladij iz tretjih držav, ali da se prepreči izključitev iz irskega sistema davka na tonažo zaradi kršitve omejitve.
The notified amendment to the tonnage tax legislation will be applicable only after Commission approval, but with effect from the appearance of the amendment in national legislation in January 2006.
Priglašena sprememba zakonodaje o davku na tonažo se bo uporabljala šele po odobritvi Komisije, toda z učinkom od nastopa spremembe v nacionalni zakonodaji januarja 2006.
The amendment will apply to all companies that are currently in a position to benefit from the tonnage tax regime and to those qualifying companies, or groups of companies:
Sprememba se bo uporabljala za vse družbe, ki trenutno lahko izkoriščajo sistem davka na tonažo, in za tiste družbe ali skupine družb, ki izpolnjujejo pogoje in:
which are chargeable to Irish corporation tax;
plačujejo irski davek od dobička pravnih oseb;
whose profits are derived from qualifying ships carrying on ‘qualifying activities’ and which opt for the tonnage tax regime; and
katerih dobiček ustvarjajo ladje, ki izpolnjujejo pogoje in opravljajo „upravičene dejavnosti“, in ki se odločijo za sistem davka na tonažo, ter
who carry out the strategic and commercial management of qualifying shipping from the territory of Ireland.
izvajajo strateško in trgovsko upravljanje ladijskih prevozov, ki izpolnjujejo pogoje, z irskega ozemlja.
The Irish authorities project that the first year cost of the abolishment of the time charter limitation, applied from 1 January 2006 will be in the region of EUR 5,88 million given the past market upturn.
Irski organi predvidevajo, da bodo stroški odprave omejitve časovnega zakupa, ki se uporablja od 1. januarja 2006, v prvem letu približno 5,88 milijona EUR glede na preteklo oživitev trga.
It is anticipated that the cost in the medium term (2007 to 2009) will fall as earnings fall to more typical market levels, approximately EUR 1,38 million.
Predvideva se, da se bodo srednjeročno (od leta 2007 do leta 2009) stroški zmanjšali, ko se bodo zaslužki znižali na običajnejše tržne ravni, in sicer na približno 1,38 milijona EUR.
Reasons for opening the formal investigation procedure
Razlogi za sprožitev formalnega postopka preiskave
In its decision to initiate the procedure laid down in Article 88(2) of the EC Treaty, the Commission expressed its doubts that the amendments notified by the Irish authorities may be contrary to the principles laid down in the Community Guidelines on State aid to maritime transport [7] (hereinafter the Guidelines).
Komisija je v odločitvi o sprožitvi postopka iz člena 88(2) Pogodbe ES izrazila pomislek, da so spremembe, ki so jih priglasili irski organi, lahko v nasprotju z načeli iz Smernic Skupnosti o državni pomoči za pomorski promet [7] (v nadaljnjem besedilu: Smernice).
In particular, the Commission expressed doubts as regards the compatibility of a unilateral abolition by Ireland of the maximum number of time chartered ships allowable under its tonnage tax scheme.
Komisija je zlasti izrazila dvom o združljivosti irske enostranske odprave največjega števila časovno zakupljenih ladij, dovoljenega na podlagi irskega sistema davka na tonažo.
The Commission noted that the complete abolition of such time charter limits may trigger fiscal competition between more or less attractive tonnage tax schemes across the Community.
Komisija je opozorila, da lahko popolna odprava takih omejitev časovnega zakupa sproži davčno konkurenco med bolj ali manj privlačnimi sistemi davka na tonažo po Skupnosti.
In the light of the acknowledgment in the Guidelines that such fiscal competition needs to be taken into account [8], the amendments proposed by the Irish authorities to completely remove the time charter limit may be contrary to the ‘common interest’ expressed in Article 87(3)(c) of the Treaty on which the approval of tonnage taxes is based.
Glede na priznanje v Smernicah, da je tako davčno konkurenco treba upoštevati [8], so lahko spremembe, ki so jih predlagali irski organi, da se popolnoma odpravi omejitev časovnega zakupa, v nasprotju s „skupnim interesom“, izraženim v členu 87(3)(c) Pogodbe, na katerem temelji odobritev davkov na tonažo.
In addition, the Commission also expressed doubts as regards the potential retroactivity of the planned measure.
Poleg tega je Komisija tudi izrazila dvom o morebitni retroaktivnosti načrtovanega ukrepa.
This might occur if aid pursuant to the notified amendment is granted with effect from 1 January 2006.
To bi se lahko zgodilo, če se pomoč v skladu s priglašeno spremembo odobri z učinkom od 1. januarja 2006.
Comments from Ireland
Pripombe Irske
By letter of 29 February 2008 Ireland set out the following points:
Irska je z dopisom z dne 29. februarja 2008 opozorila na naslednje točke:
the market conditions upon which Ireland seeks the removal of the time charter limitation do not affect only Irish shipowners, but also Community and third country shipowners.
tržne razmere, v katerih si Irska prizadeva odpraviti omejitev časovnega zakupa, ne vplivajo samo na irske ladjarje, ampak tudi na ladjarje Skupnosti in tretjih držav.
In particular, the global demand for bulk commodities has increased sharply since 2002;
Zlasti se je od leta 2002 močno povečalo svetovno povpraševanje po razsutem tovoru;
time-chartering provides an additional flexibility for shipowners seeking to fulfil bulk contracts with bulk export and import firms;
časovni zakup ladjarjem zagotavlja dodatno fleksibilnost pri prizadevanjih za izpolnjevanje pogodb o razsutem tovoru s podjetji, ki uvažajo in izvažajo razsuti tovor;
there has been a similar evolution in other Member States (Denmark for instance).
podoben razvoj je bil v drugih državah članicah (na primer na Danskem).
As regards the presence of aid, the Commission considers that the notified amendment does not alter the qualification as State aid of the Irish tonnage tax scheme as approved in 2002 by Decision N 504/02 [9].
Komisija v zvezi s prisotnostjo pomoči meni, da priglašena sprememba ne spreminja opredelitve, da je irski sistem davka na tonažo, kot je bil leta 2002 odobren z odločbo N 504/02 [9], državna pomoč.
Even after the abolition of the time charter limitation, the Irish authorities will still be granting an advantage through State resources and thereby favour certain undertakings since the measure is specific to the shipping sector.
Irski organi bodo tudi po odpravi omejitve časovnega zakupa še vedno zagotavljali ugodnost, financirano iz državnih sredstev, in s tem dajali prednost nekaterim podjetjem, ker je ukrep poseben za sektor ladijskega prevoza.
Such advantage threatens to distort competition and could affect trade between Member States since such shipping activities are essentially carried out on an international level playing field.
Taka ugodnost lahko izkrivi konkurenco in bi lahko prizadela trgovino med državami članicami, saj se dejavnosti ladijskega prevoza izvajajo predvsem pod enakimi konkurenčnimi pogoji na mednarodni ravni.
For these reasons, the notified amendment of the 2002 Irish tonnage tax scheme does not alter its qualification as State aid within the meaning of Article 87(1) of the Treaty.
Zato priglašena sprememba irskega sistema davka na tonažo iz leta 2002 ne spreminja njegove opredelitve kot državne pomoči v smislu člena 87(1) Pogodbe.
Legal basis for assessment
Pravna podlaga za oceno
The legal basis for assessing the compatibility of the notified measure is the Guidelines.
Pravna podlaga za oceno združljivosti priglašenega ukrepa so Smernice.
The Guidelines provide: ‘The objective of State aid within the common maritime transport policy is to promote the competitiveness of the Community fleets in the global shipping market.
V Smernicah je določeno: „Cilj državne pomoči v okviru skupne politike na področju pomorskega prometa je spodbujati konkurenčnost ladjevja Skupnosti na svetovnem trgu ladijskih prevozov.
The Guidelines do not mention any limitation to the inclusion of time chartered ships under tonnage tax schemes.
V Smernicah ni navedena nobena omejitev za vključitev časovno zakupljenih ladij v sisteme davka na tonažo.
In past decisions, the Commission has authorised schemes covering companies with a ratio between tonnage of owned vessels (or chartered-in vessels on bareboat conditions) and tonnage of vessels chartered-in on a time or voyage basis of up to 3:1 [11], 4:1 [12] or 10:1 [13].
Komisija je v prejšnjih odločbah odobrila sisteme, v katere so bile vključene družbe, pri katerih je bilo razmerje med tonažo lastnih plovil (ali zakupljenih plovil brez posadke) in tonažo plovil, zakupljenih na podlagi časa ali določene poti, do razmerja 3:1 [11], 4:1 [12] ali 10:1 [13].
That ratio has been intended to avoid situations where tonnage tax companies eventually become pure maritime brokers, without any responsibility for the crew management and the technical management of vessels that they operate.
Namen navedenega razmerja je preprečiti primere, ko družbe, vključene v sistem davka na tonažo, postanejo čisti pomorski posredniki, brez vsake odgovornosti za vodenje posadke in tehnično upravljanje plovil, ki jih upravljajo.
If tonnage tax companies were to operate only vessels chartered-in on a time or voyage basis, they would loose their know-how in terms of the crew management and technical management of vessels, in contradiction with one of the objectives set out in section 2.2 first subparagraph fourth indent of the Guidelines, namely ‘maintaining and improving maritime know-how’.
Če bi družbe, vključene v sistem davka na tonažo, upravljale samo plovila, zakupljena na podlagi časa ali določene poti, bi izgubile vse svoje strokovno znanje in izkušnje v zvezi z vodenjem posadke in tehničnim upravljanjem plovil, kar je v nasprotju z enim od ciljev, določenih v četrti alinei prvega pododstavka oddelka 2.2 Smernic, to je „ohranjanje in izboljšanje pomorskega strokovnega znanja in izkušenj“.
It is also fair to say that the ratio has pursued another objective of the Guidelines, in making it easier for national authorities to control that on-shore activities related to the vessels under tonnage tax are maintained within the Community/EEA.
Primerno je tudi povedati, da je bil namen razmerja doseči drugi cilj Smernic, s tem da se je nacionalnim organom olajšalo nadzorovanje za zagotovitev, da se kopenske dejavnosti v zvezi s plovili, vključenimi v sistem davka na tonažo, ohranijo v Skupnosti/EGP.
Indeed it is likely that tonnage tax ship-owners provide the crew management themselves in cases where they own the vessels or where they charter them on bareboat conditions.
Verjetno je namreč, da ladjarji, vključeni v sistem davka na tonažo, sami zagotovijo vodenje posadke v primerih, ko so lastniki plovil ali ko jih zakupijo brez posadke.
Where these two activities are provided in-house, it is therefore easier for the fiscal authorities to check that the on-shore activities related to those vessels are located within the Community/EEA.
Kadar se ti dejavnosti izvajata v družbi, je davčnim organom torej lažje preveriti, da se kopenske dejavnosti v zvezi s temi plovili izvajajo v Skupnosti/EGP.
Here the objective pursued is to contribute ‘to the consolidation of the maritime cluster established in the Member States’ in line with section 2.2 first subparagraph third indent of the Guidelines.
Zastavljeni cilj pri tem je prispevati k „utrjevanju pomorskega grozda, ustanovljenega v državah članicah“ v skladu s tretjo alineo prvega pododstavka oddelka 2.2 Smernic.
However, the complete abolition of the limitation would allow undertakings with only vessels chartered-in on time or voyage basis to benefit from the tonnage tax regime.
Vendar pa bi popolna odprava omejitve omogočila podjetjem, ki imajo samo plovila, zakupljena na podlagi časa ali določene poti, da izkoriščajo sistem davka na tonažo.
In this context the Commission is of the view that the notified amendment is not in line with the above mentioned objectives in recitals 19 and 20.
Komisija zato meni, da priglašena sprememba ni v skladu s cilji, navedenimi v uvodnih izjavah 19 in 20.
The Commission considers that a minimum ratio between chartered-in vessels and owned vessels of at least 10:1 should be maintained.
Komisija meni, da bi bilo treba ohraniti vsaj minimalno razmerje 10:1 med zakupljenimi in lastnimi plovili.
If the above mentioned objectives are not fulfilled, the Commission considers that the chartered-in vessels should contribute to another objective of the Guidelines, namely that of encouraging the flagging or re-flagging to Member States’ registers in line with section 2.2, first subparagraph, second indent of the Guidelines.
Če zgoraj navedeni cilji niso izpolnjeni, Komisija meni, da bi morala zakupljena plovila prispevati k drugemu cilju Smernic, to je k spodbujanju vpisa ali ponovnega vpisa v registre držav članic v skladu z drugo alineo prvega pododstavka oddelka 2.2 Smernic.
Consequently, even if the crew management and the technical management of vessels are not both carried out on the territory of the Community/EEA, the Commission could accept that the common interest is safeguarded if the vessel concerned flies a Community/EEA flag.
Zato tudi če se obe dejavnosti, vodenje posadke in tehnično upravljanje plovil, ne izvajata na ozemlju Skupnosti/EGP, bi Komisija lahko sprejela, da je skupni interes ohranjen, če zadevno plovilo pluje pod zastavo Skupnosti/EGP.
As a consequence, the Commission is of the view that the above objectives will be fulfilled if the following conditions are met:
Posledično Komisija meni, da bodo zgornji cilji izpolnjeni, če bodo izpolnjeni naslednji pogoji:
the chartered-in vessel is registered in a Community or EEA maritime register; or
zakupljeno plovilo je registrirano v pomorskem registru Skupnosti ali EGP ali
its crew management and its technical management are carried out on the territory of the Community or the EEA.
vodenje posadke in tehnično upravljanje plovila se izvajata na ozemlju Skupnosti ali EGP.
If these conditions are fulfilled, the above mentioned objectives of the Guidelines are met.
Če so izpolnjeni ti pogoji, so izpolnjeni zgoraj navedeni cilji Smernic.