natgillin/translations-raw huggingface dataset:
This also means that its control work will naturally concentrate on taxable entities which have been risk-assessed as worthy of close monitoring.
To tudi pomeni, da se bo njihovo nadzorno delo seveda osredotočilo na obdavčljive subjekte, pri katerih je bila z oceno tveganja ugotovljena potreba po natančnem spremljanju.
The proposed amendment of the Danish tonnage tax scheme does not alter that state of affairs.
S predlagano spremembo danske sheme davka na tonažo se to stanje ne spreminja.
In contrast, it may affect the Danish tax authorities’ opportunities to comply with requests for information from other countries’ tax authorities.
Nasprotno, vpliva lahko na možnosti danskih davčnih organov, da izpolnijo zahteve za informacije davčnih organov drugih držav.
Where transfer pricing in particular is concerned, it may be difficult to obtain after the fact the necessary evidence that internal group transactions have been effected in accordance with the arm’s-length principle.
Zlasti pri oblikovanju transfernih cen je včasih težko naknadno pridobiti potrebna dokazila, da so bile transakcije znotraj skupine izvedene v skladu z načelom tržne cene.
Often, the basis for comparison to be used for the assessment will not be complete.
Osnova za primerjavo, ki jo je treba uporabiti za oceno, je pogosto nepopolna.
It is therefore considerably easier to obtain the necessary records at the time the internal group transaction is effected.
Zato je precej lažje pridobiti potrebne zapise ob izvedbi transakcije znotraj skupine.
The duty to provide records is a clear incentive on an ongoing basis to secure material to support the conclusion that the internal transactions were effected in accordance with the arm’s-length principle.
Dolžnost predložitve zapisov je jasna in stalna spodbuda za zagotavljanje dokazil v podporo sklepu, da so bile notranje transakcije opravljene v skladu z načelom tržne cene.
The significance of the notified amendment is that those subject to the tonnage tax are exempted from the obligation to provide records if transactions concern foreign group companies.
Priglašena sprememba je pomembna zato, ker so podjetja, za katera velja davek na tonažo, izvezeta iz obveznosti predložitve zapisov, če transakcije zadevajo tujo skupino podjetij.
Under the exemption such entities will not be subject to the same requirement to secure material on an ongoing basis or, indeed, at all to support the conclusion that transactions with those group companies were effected in accordance with the arm’s-length principle.
Na podlagi izvzetja za take subjekte ne bo veljala enaka zahteva po stalnem zagotavljanju dokazil oziroma celo po podpiranju sklepa, da so bile transakcije s to skupino podjetij opravljene v skladu z načelom tržne cene.
A request from another country to supply information can be met if the material exists, for example company accounts with vouchers.
Zahtevo iz druge države za zagotavljanje informacij je mogoče izpolniti, če obstajajo dokazila, na primer knjigovodske listine računovodskih izkazov.
However, the Danish tax authorities will not be able to require new material to be drawn up solely for use by another country’s tax authorities.
Vendar danski davčni organi ne bodo mogli zahtevati priprave novih dokazil le za potrebe davčnih organov druge države.
If a taxable entity is not subject to the obligation to provide records, it will not, for instance, be possible to require that that entity draw up a comparative analysis for the benefit of another country.
Če za obdavčljivi subjekt ne velja obveznost predložitve zapisov, na primer ne bo mogoče zahtevati, naj ta subjekt pripravi primerjalno analizo v korist druge države.
To that extent the exemption may be to the detriment of other countries.’
V tem obsegu je odprava obveznosti lahko v škodo drugih držav.“
The same letter of 29 September 2006 mentions the following with respect to the issue of whether, after the introduction of the notified measure, its ring fence would remain waterproof against any attempt at tax evasion on the part of foreign affiliates of maritime companies taxed under the Danish Tonnage Tax:
V istem dopisu z dne 29. septembra 2006 je v zvezi z vprašanjem, ali bi se po uvedbi priglašenega ukrepa z omejitvenim ukrepom še naprej zagotavljala neprepustnost za vse poskuse davčnih utaj s strani tujih podružnic pomorskih podjetij, ki so obdavčena z danskim davkom na tonažo, navedeno naslednje:
‘For such an assurance to be possible, this would require at least that each year all entities liable for tonnage tax with foreign group companies be checked and that all transactions between the two parties be checked in that connection.
„Da bi bilo tako zagotovilo mogoče, bi bilo treba vsaj vsako leto preveriti vsa podjetja, ki so obdavčena z davkom na tonažo in poslujejo s tujo skupino podjetij, ter vse transakcije med strankama v tej povezavi.
However, that would be completely unrealistic.
To pa bi bilo popolnoma nerealno.
The Danish tax authorities are required to prioritise their resources and to attempt to optimise their control work.
Od danskih davčnih organov se zahteva, naj prednostno razvrstijo svoje vire in poskušajo optimizirati svoje nadzorno delo.
The applicable rules are an expression of the fact that attempts have been made to create the best possible ring-fence against tax evasion.
Pravila, ki se uporabljajo, so izraz dejstva, da se je poskušalo ustvariti najboljši mogoči omejitveni ukrep proti davčni utaji.
The notified amendment — exemption from the obligation to provide information and records — will weaken that fence a little.
S priglašeno spremembo – izvzetjem iz obveznosti predložitve informacij in zapisov – bo ta omejitev nekoliko oslabljena.
Hence the notification to the Commission.’
Zato danski organi o tem obveščajo Komisijo.“
By the aforementioned letter, the Danish authorities announced that the modification will undermine the ring-fence measure a little, specifying however that ‘a little does mean only a little’.
Danski organi so v navedenem dopisu opozorili, da bo s spremembo omejitveni ukrep nekoliko oslabljen, pri čemer so navedli, da „nekoliko res pomeni samo malo“.
According to the Danish authorities, ‘where the other Member State concerned by a cross-border transaction also has a tonnage tax scheme, the amendment will have no significance. Problems can only arise with countries which have not implemented such a tonnage tax scheme. However, it will be important here whether the country has itself introduced an obligation to provide records or has not found it necessary to impose such an obligation on its taxable subjects.’
Danski organi menijo, da „če davek na tonažo velja tudi za drugo državo članico, ki jo čezmejna transakcija zadeva, sprememba sploh ne bo imela vpliva. Težave se lahko pojavijo le v državah, v katerih se taka shema davka na tonažo ne izvaja. V tem primeru je pomembno, ali je država sama uvedla obveznost predložitve zapisov ali pa se ji nasprotno ni zdelo potrebno, da svojim obdavčljivim subjektom naloži tako obveznost.“
To the question of how to justify an unequal treatment, as regards the obligation to provide information and records, between companies taxed under the Danish tonnage tax scheme and those that are not (but which are tax liable for the Danish corporation tax), the Danish authorities replied that the special income statement, including the unavailability of deductions, means that the obligation to provide information and records is of less relevance to persons liable to tonnage tax.
Na vprašanje, kako utemeljiti neenako obravnavanje v zvezi z obveznostjo predložitve podatkov in zapisov med podjetji, obdavčenimi po danski shemi davka na tonažo, in tistimi, ki s tem davkom niso obdavčeni (ki pa so na Danskem davčni zavezanci za davek od dohodka pravnih oseb), so danski organi odgovorili, da poseben izkaz poslovnega izida, vključno z nerazpoložljivostjo odbitkov, pomeni, da je obveznost predložitve podatkov in zapisov manj pomembna za zavezanca za davek na tonažo.
Only one interested party, the Danish Shipowners’ Association, Danmarks Rederiforening, reacted to the publication in the OJ of the notice summarising the opening decision.
Samo ena zainteresirana stran, tj. dansko združenje ladjarjev Danmarks Rederiforening, se je odzvala na objavo povzetka odločitve o sprožitvi postopka v Uradnem listu.
By letter of 19 July 2007 [15], the Danish Shipowners’ Association recalls that a Danish shipping company must, as before, act under arm’s-length conditions both internally, between the tonnage-taxed activity and the general activity, and externally in relation to foreign grouped companies.
Dansko združenje ladjarjev v dopisu z dne 19. julija 2007 [15] spominja, da mora dansko pomorsko podjetje enako kot prej poslovati v skladu s pogoji tržnih cen, in sicer tako notranje, med dejavnostjo, obdavčeno z davkom na tonažo, in splošno dejavnostjo, kot tudi navzven, v zvezi s tujimi podjetji, povezanimi v skupino.
The company must also continue to be able to provide evidence for the prices used.
Podjetje mora biti tudi še naprej sposobno predložiti dokazila o uporabljenih cenah.
The Danish Shipowners’ Association underlines that, under the notified measure, the companies would not have to provide in advance the information in relation to commercial transactions with foreign affiliates, but only when requested to.
Dansko združenje ladjarjev poudarja, da podjetjem na podlagi priglašenega ukrepa ne bo treba vnaprej predlagati informacij o trgovinskih transakcijah s tujimi podružnicami, ampak bodo morala to storiti le, če se bo to od njih zahtevalo.
With respect to the issue of whether it is legitimate to treat companies differently in terms of administrative procedures, the Danish Shipowners’ Association points out that it cannot surely be the Commission’s opinion that certain companies should have unnecessary administrative burdens imposed on them merely so as to treat them equally in competition terms with other companies in respect of which the authorities feel that the procedures in question are necessary.
Dansko združenje ladjarjev v zvezi z vprašanjem, ali je pri upravnih postopkih legitimno različno obravnavati podjetja, poudarja, da se Komisija zagotovo ne more zavzemati za to, da bi bilo treba posameznim podjetjem naložiti nepotrebne upravne obremenitve le zato, da bi se v smislu konkurence obravnavala enako kot druga podjetja, za katere organi menijo, da so zanje zadevni postopki potrebni.
COMMENTS OF DENMARK ON THE OBSERVATIONS FROM THIRD PARTIES
STALIŠČA DANSKE DO PRIPOMB TRETJIH STRANI
Denmark did not send comments on the observations submitted by the Danish Ship-owners’ Association.
Danska ni predložila stališč do pripomb danskega združenja ladjarjev.
Under Article 87(1) of the EC Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be regarded as incompatible with the common market.
V skladu s členom 87(1) Pogodbe ES je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva s skupnim trgom, če prizadene trgovino med državami članicami.
Through the tonnage tax scheme the Danish authorities grant an advantage, by lowering the corporate tax that this sector would otherwise have to bear, through State resources, thereby favouring certain undertakings since the measure is specific to the international shipping sector.
Danski organi prek sheme davka na tonažo z državnimi sredstvi omogočajo prednost sektorju pomorskega prevoza z znižanjem davka od dohodka pravnih oseb, ki bi ga sektor sicer moral plačati, s čimer dajejo prednost nekaterim podjetjem, saj se ukrep uporablja le v mednarodnem sektorju pomorskega prevoza.
Such subsidies threaten to distort competition and could affect trade between Member States, since such shipping activities are essentially carried out on a worldwide market.
Take subvencije bi lahko izkrivljale konkurenco in prizadele trgovino med državami članicami, saj se taki pomorski prevozi v bistvu izvajajo na svetovnem trgu.
The Commission considers that the notified measure does not alter the qualification of the scheme as State aid within the meaning of Article 87(1) of the EC Treaty.
Komisija meni, da se s priglašenim ukrepom ne spreminja razvrstitev sheme kot državne pomoči v smislu člena 87(1) Pogodbe ES.
In this context, the main issue at stake is to determine whether the envisaged measure would modify the assessment made in Commission decision of 12 March 2002 [16] regarding the overall compatibility of the regime with the common market.
Zato je v tem primeru najpomembnejše vprašanje, ali bi se s predvidenim ukrepom spremenila ocena iz odločbe Komisije z dne 12. marca 2006 [16] o splošni združljivosti sistema s skupnim trgom.
Under Article 87(3)(c) of the EC Treaty, aid to facilitate the development of certain economic activities may be considered compatible with the common market, where such aid does not adversely affect trading conditions to an extent contrary to the common interest, and thus provides a possible basis for an exemption from the general prohibition of State aid.
V skladu s členom 87(3)(c) Pogodbe ES se lahko pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti šteje za združljivo s skupnim trgom, če ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi, in s tem zagotavlja morebitno podlago za izvzetje od splošne prepovedi državne pomoči.
In the present case, the Commission considers that the notified measure should be examined under Article 87(3)(c) of the EC Treaty.
V tem primeru Komisija meni, da je treba priglašeni ukrep proučiti v skladu s členom 87(3)(c) Pogodbe ES.
In particular, aid in favour of the maritime sector should be examined in the light of the 2004 Community guidelines on State aid to maritime transport [17] (hereinafter ‘the Guidelines’).
Zlasti je treba pomoč v korist pomorskega sektorja proučiti glede na Smernice Skupnosti o državni pomoči za pomorski promet iz leta 2004 [17] (v nadaljnjem besedilu: smernice).
The relaxation of the ring-fencing measures
Sprostitev omejitvenih ukrepov
As recalled in the opening decision, one of the main conditions for the compatibility of tonnage tax schemes with the common market is the implementation of ring-fencing measures attached to such schemes.
Kot je opisano v odločitvi o sprožitvi postopka, je eden od glavnih pogojev za združljivost shem davka na tonažo s skupnim trgom izvajanje omejitvenih ukrepov, povezanih s takimi shemami.
In particular, this condition is reflected by section 3.1, last subparagraph of the Guidelines, which states that ‘in cases where a shipowning company is also engaged in other commercial activities, transparent accounting will be required in order to prevent “spill-over” into non-shipping activities’.
Ta pogoj je zlasti razviden iz oddelka 3.1, zadnjega pododstavka smernic,v katerem je navedeno, da „se v primerih, ko se ladjarska družba ukvarja tudi z drugimi poslovnimi dejavnostmi, zahteva pregledno računovodstvo, da se prepreči ‚prelivanje‘ v dejavnosti, ki niso povezane s pomorskim prometom“.
The ring-fencing measures which are an integral part of the scheme are intended to ensure that no activities other than maritime transport, in the Member State in question, or in any other Member State or third country, would indirectly benefit from the scheme.
Namen omejitvenih ukrepov, ki so sestavni del sheme, je zagotoviti, da v zadevni državi članici ali kateri koli drugi državi članici ali tretji državi od sheme nimajo posrednih koristi nobene druge dejavnosti razen pomorskega prometa.
Should the tonnage tax scheme as amended potentially result in non-maritime activities benefiting from the Danish tonnage tax scheme, the compatibility of the latter would be called into question.
Če bi spremenjena shema davka na tonažo lahko povzročila, da bi imele od danskega davka na tonažo koristi dejavnosti zunaj pomorskega sektorja, bi bila združljivost sheme vprašljiva.
One of the main ring-fencing measures is the verification — on the basis of the arm’s length principle — of commercial transactions between companies taxed under tonnage tax and their possible affiliates (or the part of the companies in question which is subjected to the normal corporation tax), be these affiliates national or foreign enterprises.
Eden od glavnih omejitvenih ukrepov je preverjanje – na podlagi načela tržne cene – trgovinskih transakcij med podjetji, za katera velja davek na tonažo, in njihovimi morebitnimi nacionalnimi ali tujimi podružnicami (ali delom zadevnih podjetij, za katera velja običajni davek od dohodka pravnih oseb).
Indeed, even if the Danish authorities consider that a reporting and documentation requirement has no economic value in itself, it is in fact related to financial transactions which have an economic nature per se; without an effective implementation of the ring-fencing measure concerning commercial transactions, sectors other than maritime transport, be it in the Member State in question or in other countries, may benefit from the possibility to avoid corporation tax through commercial transactions with an affiliate taxed under the tonnage tax regime of the Member State in question, without this being justified by any legitimate objective of common interest.
Čeprav danski organi menijo, da zahteva za poročanje in dokumentiranje nima sama po sebi nobene ekonomske vrednosti, je dejansko povezana s finančnimi transakcijami, ki pa imajo ekonomsko naravo kot take; brez učinkovitega izvajanja omejitvenega ukrepa v zvezi s trgovinskimi transakcijami lahko sektorji, ki niso pomorski promet, v zadevni državi članici ali drugih državah uživajo ugodnosti zaradi možnosti, da se izognejo davku od dohodkov pravnih oseb prek trgovinskih transakcij s podružnico, za katero velja sistem davka na tonažo v zadevni državi članici, ne da bi to bilo upravičeno s katerim koli legitimnim ciljem skupnega interesa.
Moreover, where ring-fencing measures prove ineffective or are likely to be ineffective, even partially, the Commission considers that the tonnage tax regime may create the possibility for tax evasion to the detriment of other Member States or EAA countries
Poleg tega, kadar se omejitveni ukrepi izkažejo za neučinkovite ali obstaja možnost, da bi bili neučinkoviti ali delno neučinkoviti, Komisija meni, da bi lahko sistem davka na tonažo ustvaril možnost davčne utaje v škodo druge države članice ali držav EGP.
For these reasons already, the relaxation of the ring-fencing measures must be regarded as adversely affect trading conditions to an extent contrary to the common interest.
Že zaradi teh razlogov je treba šteti, da sprostitev omejitvenih ukrepov negativno vpliva na trgovinske pogoje v obsegu, ki je v nasprotju s skupnimi interesi.
The regime, under these circumstances, would be incompatible with the common market.
V takih okoliščinah sistem ne bi bil združljiv s skupnim trgom.
The distinction between domestic and foreign affiliates
Razlikovanje med domačimi in tujimi podružnicami
In addition, the Commission understands that the Danish authorities intend to continue to verify — in application of the ring-fencing measure based on the arm’s length principle — transactions between two affiliated companies, where one of them benefits from the Tonnage tax, as previously, but only in case they are both tax-liable in Denmark.
Poleg tega Komisija razume, da nameravajo danski organi z omejitvenim ukrepom na podlagi načela tržne cene še naprej preverjati transakcije med povezanima podjetjema, kadar ima eno od njih koristi od davka na tonažo, kot je navedeno zgoraj, vendar le, če sta obe podjetji davčna zavezanca na Danskem.
Consequently, while the verification of infra-national transactions with a company under the tonnage tax would remain under the supervision and responsibility of the Danish fiscal authorities, the verification of cross-border transactions between a tonnage tax company in Denmark and a foreign affiliate would be left to the responsibility of the foreign country concerned which would lead to a lack of supervision and surveillance regarding international financial transactions.
Medtem ko bi preverjanje nacionalnih transakcij s podjetjem, za katero velja davek na tonažo, še naprej nadzorovali danski davčni organi in bili zanj odgovorni, bi bila torej za preverjanje čezmejnih transakcij med podjetjem na Danskem, obdavčenim z davkom na tonažo, in tujo podružnico odgovorna zadevna tuja država, kar bi povzročilo pomanjkanje nadzora in spremljanja v zvezi z mednarodnimi finančnimi transakcijami.
It results that the notified measure modifies the Danish tonnage tax scheme, approved by the Commission in 2002 [18] as it will exempt tonnage tax companies from requirements that were in force in 2002.
Iz tega izhaja, da je s priglašenim ukrepom spremenjena danska shema davka na tonažo, ki jo je Komisija odobrila leta 2008 [18], saj ta za podjetja, za katera velja davek na tonažo, odpravlja zahtevo, veljavno leta 2002.
Activities other than maritime transport exercised in another Member State or EEA country by an affiliate of an undertaking subject to tonnage tax in Denmark, might more easily benefit from the Danish tonnage tax and escape normal corporation tax in the Member State or EEA country concerned.
Dejavnosti, ki niso pomorski promet in jih v drugi državi članici ali državi EGP izvaja podružnica podjetja, za katero velja danski davek na tonažo, bi lahko lažje uživale ugodnosti danskega davka na tonažo in se izognile običajnemu davku od dohodka pravnih oseb v zadevni državi članici ali državi EGP.
This is recognised by Denmark when it says that the ring-fencing measure in question will be weakened ‘a little’.
To Danska priznava z navedbo, da bo zadevni omejitveni ukrep „nekoliko“ oslabljen.
However, the principles of non-discrimination and equal treatment for all companies in the sector should be applied; the Danish authorities are assuming that fraud and tax evasion in commercial transactions are uncommon, however, even if that was the case, control seems to be necessary to ensure an accurate practice in international transactions.
Vendar pa je treba načela nediskriminacije in enake obravnave uporabljati za vsa podjetja v sektorju, in danski organi predpostavljajo, da so goljufije in davčne utaje pri trgovinskih transakcijah neobičajne, a četudi je to res, se zdi, da so kontrole potrebne za zagotavljanje natančnosti pri mednarodnih transakcijah.
The Commission considers that the ring-fencing measure concerning intra-group transactions must protect against distortions of the common market arising equally from advantages to affiliated companies in the Member State concerned and in the other Member States.
Komisija meni, da mora omejitveni ukrep v zvezi s transakcijami znotraj skupine varovati pred izkrivljanjem skupnega trga, ki izhaja tudi iz ugodnosti za povezana podjetja v zadevni državi članici in drugih državah članicah.
Otherwise, the consequences of tax evasion through a tonnage tax company would seriously impact the functioning of the common market.
V nasprotnem primeru bi posledice davčne utaje prek podjetja, za katero velja davek na tonažo, resno vplivale na delovanje skupnega trga.
As a consequence, the Commission considers that the Member State, which has introduced a tonnage tax scheme must treat cross-border intra-group transactions (cross-border transactions that could benefit affiliated companies in any other Member State or EEA country) as if these transactions benefited such companies on its own territory.
Zato Komisija meni, da mora država članica, ki je uvedla shemo davka na tonažo, obravnavati čezmejne transakcije znotraj skupine (čezmejne transakcije, od katerih bi lahko imela koristi povezana podjetja v kateri koli drugi državi članici ali državi EGP), kot da imajo taka podjetja ugodnosti od teh transakcij na njenem ozemlju.