natgillin/translations-raw huggingface dataset:
The Tonnage Tax Act provides for a number of ring-fencing measures to avoid spill-over effects into non-eligible activities in Poland or in other countries.
Zakon o davku na tonažo predvideva številne ukrepe za izločanje, da ne bi prišlo do učinkov prelivanja v neupravičene dejavnosti na Poljskem ali v drugih državah.
These ring-fencing measures are intended to prevent non-qualifying activities from enjoying the benefit of the tonnage tax scheme [35].
Namen teh ukrepov za izločanje iz kroga upravičencev je, da dejavnostim, ki ne izpolnjujejo pogojev, preprečijo uživanje ugodnosti sistema davka na tonažo [35].
The ‘all or nothing’ option
Možnost „vse ali nič“
Articles 3 and 4 of the Tonnage Tax Act provide that tonnage tax eligible ship-owners must put under tonnage tax all eligible vessels and all eligible activities performed onboard these vessels.
Člena 3 in 4 Zakona o davku na tonažo določata, da morajo lastniki ladij, ki izpolnjujejo pogoje za davek na tonažo, za omenjeni davek prijaviti vsa upravičena plovila in vse upravičene dejavnosti, ki se izvajajo na teh plovilih.
Consequently, a selective use of the tonnage tax scheme (cherry picking) is entirely excluded.
Zato je selektivna uporaba sistema davka na tonažo (izbiranje najboljšega) popolnoma izključena.
This rule also applies to company groups.
To pravilo velja tudi za skupine podjetij.
All eligible companies, tax-liable in Poland, of a company group must enter the Polish tonnage tax scheme for all their eligible activities, as soon as one company of the group has opted for it.
Vsa upravičena podjetja v skupini podjetij, ki so davčni zavezanci na Poljskem, se morajo vključiti v poljski sistem davka na tonažo za vse upravičene dejavnosti, kakor hitro se je zanj odločilo eno podjetje iz skupine.
Pursuant to Article 11 of the Tonnage Tax Act, in the case of a merger between ship-owners of which at least one is liable for tonnage tax, or where a tonnage tax company acquires other ship-owners, the newly formed shipping company will be liable for tonnage tax for all its aggregated eligible fleet.
V primeru združitve lastnikov ladij, od katerih je vsaj eden davčni zavezanec za davek na tonažo, ali kadar podjetje, ki je vključeno v davek na tonažo, kupi druge lastnike ladij, bo v skladu s členom 11 Zakona o davku na tonažo novo ustanovljena ladjarska družba zavezanka za davek na tonažo za vso svoje združeno ladjevje, ki izpolnjuje pogoje.
Moreover, in case of cessation by a company of eligible for tonnage tax activities, the Tonnage Tax Act provides that it will not be possible to opt again for tonnage tax until three tax years have elapsed, counting from the end of the calendar year in which the operator ceased the activities or opted out of tonnage tax.
Poleg tega v primeru, če podjetje opusti dejavnosti, ki izpolnjujejo pogoje za davek na tonažo, Zakon o davku na tonažo določa, da se podjetje ne bo moglo ponovno odločiti za davek na tonažo pred pretekom treh davčnih let, ki se računajo od konca koledarskega leta, v katerem je prevoznik prekinil dejavnosti ali se odločil za izstop iz sistema davka na tonažo.
Furthermore, tonnage tax companies are for a certain period prevented from ‘opting out’ from tonnage tax.
Poleg tega se podjetja, vključena v davek na tonažo, v določenem obdobju ne morejo „odločiti za izstop“ iz davka na tonažo.
This period, called the ‘tonnage tax period’, is intended to avoid that ship-owners alternate periods under tonnage tax and periods under corporation tax depending on the level of their debts and profits.
Namen tega obdobja, ki se imenuje „obdobje davka na tonažo“, je preprečiti lastnikom ladij, da bi izmenjevali obdobja vključenosti v davek na tonažo in obdobja vključenosti v davek od dobička pravnih oseb v skladu z višino svojih dolgov ali dobička.
The tonnage tax period is currently fixed at 5 years in the Tonnage Tax Act (Article 10 of the Act).
Zakon o davku na tonažo (člen 10 Zakona) trenutno določa petletno obdobje davka na tonažo.
However, by letter of 23 February 2009 the Polish authorities committed to modify the Tonnage Tax Act by extending this period to 10 years.
Vendar so se poljski organi z dopisom z dne 23. februarja 2009 zavezali, da bodo spremenili Zakon o davku na tonažo s podaljšanjem tega obdobja na deset let.
Therefore, once companies decide to opt in, they will be obliged to stay in the tonnage tax scheme for at least 10 years.
Zato bodo morala podjetja, ko se odločijo za vključitev v sistem davka na tonažo, v tem sistemu poslovati najmanj deset let.
Flag-link
Povezava z zastavo
The notified Polish tonnage tax scheme has an explicit flag link, that is to say a requirement whereby only vessels listed in the Polish maritime register are eligible for tonnage tax.
Priglašen poljski sistem davka na tonažo ima izrecno povezavo z zastavo, to pomeni zahtevo, da se v davek na tonažo lahko vključijo samo plovila, navedena v pomorskem registru Poljske.
By letter of 13 April 2006, the Polish authorities made a commitment to limit the duration of the proposed tonnage tax regime to 10 years and to re-notify any prolongation or renewal of the scheme after this 10-year period.
Poljski organi so se z dopisom z dne 13. aprila 2006 zavezali, da bodo trajanje predlaganega sistema davka na tonažo omejili na deset let in bodo po tem obdobju ponovno priglasili vsako podaljšanje ali obnovitev sistema.
In addition, by letter dated 9 December 2009 they indicated that the tonnage tax scheme will enter into force as from 1 January 2011.
Poleg tega so z dopisom z dne 9. decembra 2009 navedli, da bo sistem davka na tonažo začel veljati s 1. januarjem 2011.
Possible overlap with other schemes
Možno prekrivanje z drugimi shemami
According to the information at the disposal of the Commission, there is at the moment no existing aid scheme in favour of maritime transport in Poland.
V skladu s podatki, ki so na voljo Komisiji, na Poljskem trenutno ne obstaja shema pomoči v korist pomorskemu prevozu.
The Polish authorities have undertaken in their notification to provide the Commission with annual reports on the situation with regard to changes in the Polish registered fleet and seafarer employment on that fleet, together with the number of tonnage tax companies or groups.
Poljski organi so se v svoji priglasitvi zavezali, da bodo Komisiji predložili letna poročila o stanju v zvezi s spremembami v registriranem poljskem ladjevju in zaposlovanjem pomorščakov na tem ladjevju ter o številu podjetij ali skupin, vključenih v sistem davka na tonažo.
In the opening decision the Commission expressed concerns about the following five features of the Polish tonnage tax regime and their compatibility with the internal market:
V odločitvi o sprožitvi postopka je Komisija izrazila zaskrbljenost glede naslednjih petih elementov poljskega sistema davka na tonažo in njihove združljivosti z notranjim trgom:
the fact that the scheme allowed natural persons to benefit from the tonnage tax; and also the fact that the scheme allowed natural or legal persons, subject to personal income tax who have opted for tonnage tax, to deduct social security contributions and health insurance contributions from respectively their tonnage tax and tonnage tax base;
dejstva, da sistem dovoljuje uživanje ugodnosti iz davka na tonažo fizičnim osebam, in tudi dejstva, da sistem dovoljuje fizičnim ali pravnim osebam, ki so dohodninski zavezanci in so se odločili za davek na tonažo, da od davka na tonažo odštejejo svoje prispevke za zdravstveno zavarovanje, od davčne osnove za omenjen davek pa prispevke za socialno varstvo,
the inclusion within tonnage tax of tugs and dredgers where such vessels provide services constituting maritime transport for less than half of their operational time over a fiscal year;
vključitev vlačilcev in plavajočih bagrov v sistem davka na tonažo, kadar ta plovila opravljajo storitve pomorskega prevoza manj kot polovico svojega obratovalnega časa v proračunskem letu,
the possibility for a ship-owner to put under tonnage tax vessels for which the company does not cumulatively ensure, on its own account or for the account of a third party, the three following functions: the commercial and technical management of vessels and the management of crews, beyond a tonnage exceeding four times the tonnage of vessels for which it ensures the three functions;
možnosti, da lastnik ladje prijavi v davek na tonažo plovila, za katera podjetje za svoj račun ali za račun tretje osebe ne zagotovi kumulativno naslednjih treh storitev: komercialnega in tehničnega upravljanja plovil ter vodenja posadk za tonažo, ki presega štirikratno tonažo plovil, za katera podjetje zagotavlja te tri storitve,
the requirements in relation to strategic management and technical management that effectively all key decisions be taken in Poland and that the senior personnel, the headquarters and the board of directors and operational board should be in Poland, which could give rise to a de facto discrimination and limit the freedom of establishment of ship-owners from another Member State;
zahtev v zvezi s strateškim in tehničnim upravljanjem, ki določajo, da se vse pomembnejše odločitve dejansko sprejemajo na Poljskem in da bi morali biti na Poljskem višje osebje, sedež in uprava ter tehnično vodstvo, kar bi lahko povzročilo dejansko diskriminacijo in omejilo svobodo ustanavljanja sedeža za lastnike ladij iz druge države članice,
the fact that tonnage tax companies could opt out of the tonnage tax system already 5 years after having opted in it.
dejstva, da se lahko podjetja, vključena v davek na tonažo, odločijo za izstop iz sistema omenjenega davka že pet let po tem, ko so se zanj odločila.
After the adoption of the decision to initiate the formal investigation procedure, the Polish authorities made a number of clarifications regarding the facts described in the opening decision.
Po sprejetju odločitve o sprožitvi formalnega postopka preiskave so poljski organi predložili številna pojasnila v zvezi z dejstvi, opisanimi v odločitvi o sprožitvi postopka.
They were duly taken into account in chapter 2 of the present decision and will thus not be repeated hereafter.
Ta so ustrezno upoštevana v poglavju 2 tega sklepa in se zato v nadaljnjem besedilu Sklepa ne bodo ponavljala.
The comments presented below are only those in respect of the concerns raised by the Commission in the opening decision.
V nadaljevanju so samo pripombe v zvezi z dvomi, ki jih je Komisija izrazila v odločitvi o sprožitvi postopka.
Eligibility of natural persons to the tonnage tax; deduction in the case of natural persons liable to tonnage tax of health insurance contributions and of social security contributions from respectively their tonnage tax and the tax base
Upravičenost fizičnih oseb do davka na tonažo; odbitek prispevkov za zdravstveno zavarovanje od davka na tonažo in prispevkov za socialno varstvo od davčne osnove v primeru fizičnih oseb, ki so zavezanci za davek na tonažo
In the decision to open the formal investigation procedure, the Commission raised the question whether the inclusion of natural persons in the tonnage tax scheme should be possible.
V odločitvi o sprožitvi formalnega postopka preiskave je Komisija postavila vprašanje, ali je treba v sistem davka na tonažo vključiti fizične osebe.
The Polish authorities argued that the failure to include natural persons in the tonnage tax scheme would lead to the incompatibility of the Tonnage Tax Act with the Constitution of Poland, because the latter ensures equal treatment of everyone by the public authorities.
Poljski organi so trdili, da bi izključitev fizičnih oseb iz sistema davka na tonažo privedla do nezdružljivosti Zakona o davku na tonažo z Ustavo Poljske, ker ta zagotavlja enako obravnavo pred javnimi organi za vsakogar.
In addition, the Polish legislation does not prevent persons other that legal persons from engaging in maritime transport and, thus ship-owners may also be natural persons.
Poleg tega poljska zakonodaja osebam, ki niso pravne osebe, ne preprečuje opravljanja pomorskega prevoza, zato so lahko lastniki ladij tudi fizične osebe.
Regarding the issue whether the deductibility of social security contributions and health insurance contributions from respectively the amount and the base of tonnage tax is compatible with the internal market, the Polish authorities clarified that the deductibility is only possible for natural persons.
V zvezi z vprašanjem, ali je možnost odštevanja prispevkov za zdravstveno zavarovanje od zneska davka na tonažo in prispevkov za socialno varstvo od davčne osnove za omenjeni davek združljiva z notranjim trgom, so poljski organi pojasnili, da je možnost odštevanja na voljo samo za fizične osebe.
They also considered that such a reduction stems from the fact that social insurance and health insurance contributions are compensated by the personal income tax scheme.
Menili so tudi, da to zmanjšanje izhaja iz dejstva, da se prispevki za socialno varstvo in zdravstveno zavarovanje nadomestijo s sistemom dohodnine.
In order to claim deductions it is not important whether income tax is paid based on income or revenue.
Za uveljavitev odbitkov ni pomembno, ali se dohodnina plača na podlagi dohodka ali prihodka.
Social insurance and health insurance contributions deductions may also be made by taxpayers who have opted for a lump sum of register income tax, under which revenue is subject to taxation.
Prispevke za socialno varstvo in zdravstveno zavarovanje lahko odštejejo tudi davčni zavezanci, ki so se odločili za pavšalni znesek dohodnine na registracijo, v katerem je predmet obdavčitve prihodek.
They further argued that the fact that tonnage tax is not paid on the basis of real income should not decide about the lack of the possibility to deduct social insurance and health insurance contributions, respectively from the tax base and from tax.
Poljski organi so tudi trdili, da dejstvo, da se davek na tonažo ne plača na podlagi dejanskega dohodka, ne bi smelo preprečiti možnosti za odštetje prispevkov za socialno varstvo od davčne osnove in prispevkov za zdravstveno zavarovanje od davka.
Furthermore, the Polish authorities argued that depriving shipowners who are natural persons of the possibility of deducting social insurance and health insurance contributions respectively from the tax base and from tonnage tax would lead to differentiation in the legal and tax standing of shipowners, depending on whether, apart from engaging in activities subject to tonnage tax, they generate other income, i.e. from hiring and employment relationship.
Poleg tega so poljski organi trdili, da bi prikrajšanje lastnikov ladij, ki so fizične osebe, za možnost odštetja prispevkov za socialno varnost od davčne osnove za davek na tonažo, prispevkov za zdravstveno zavarovanje pa od zneska omenjenega davka, privedlo do različnega pravnega in davčnega položaja lastnikov ladij v odvisnosti od tega, ali poleg opravljanja dejavnosti, ki so vključene v davek na tonažo, pridobivajo tudi druge dohodke, tj. iz najema in delovnega razmerja.
The Polish authorities further clarified that the deductions system only concerns persons who engage in eligible business activities, and not to the sailors employed by them.
Poljski organi so pojasnili tudi, da sistem odbitkov zadeva samo osebe, ki opravljajo upravičene poslovne dejavnosti, ne pa tudi mornarje, ki jih te osebe zaposlujejo.
Nevertheless, as indicated in recital 17 of the present decision, by letter from 25 February 2009 the Polish authorities committed to modify their tonnage tax scheme by removing 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 (i.e. Article 4(3) to (5), Article 6 and Article 12(3) of the Act).
Ne glede na to so se poljski organi, kakor je navedeno v uvodni izjavi 17 tega sklepa, z dopisom z dne 25. februarja 2009 zavezali, da bodo spremenili svoj sistem davka na tonažo tako, da bodo iz Zakona o davku na tonažo odstranili možnost odštevanja prispevkov za socialno varstvo in zdravstveno zavarovanje, če je lastnik ladij fizična oseba ali fizična oseba v partnerstvu (tj. čl. 4(3) do (5), čl. 6 in čl. 12(3) Zakona).
Eligibility of dredging and towage activities
Upravičenost dejavnosti poglabljanja dna in vleke
With regard to the Commission’s preliminary assessment that the eligibility for tonnage tax of dredging and towage activities should be based on the operating time of a given tug or dredger in the fiscal year and not on the level of generated income, the Polish authorities argued that the linking to work time to the possibility of taxing a given activity with tonnage tax will not always reflect the use of this activity during the year.
V zvezi s predhodno oceno Komisije, da bi morala vključitev dejavnosti poglabljanja dna in vleke v davek na tonažo temeljiti na obratovalnem času vlačilca ali plavajočega bagra v proračunskem letu in ne na višini ustvarjenega dohodka, so poljski organi trdili, da vezanje možnosti obdavčitve določene dejavnosti z davkom na tonažo na čas obratovanja ne bo vedno odražala uporabe te dejavnosti med letom.
In their view, it would be more appropriate to retain the present solutions, i.e. to refer to the share volume from activities covered by tonnage tax in the overall volume of revenue, as in such cases there exists the possibility of verifying data included in the accounts kept by the taxpayer.
Po njihovem mnenju bi bilo primerneje obdržati sedanje rešitve, tj. upoštevanje deleža prihodkov iz dejavnosti, ki jih zajema davek na tonažo, v skupni višini prihodkov, ker v takih primerih obstaja možnost preveritve podatkov, vključenih v računovodske evidence, ki jih vodi davčni zavezanec.
The Polish authorities stated that this kind of solution is simpler to control, both for the tax payer and the tax authorities, and this should permit the elimination of the unauthorised use of tonnage tax to cover these given types of activities in situations when the required conditions are not met.
Poljski organi so navedli, da tako vrsto rešitev davčni zavezanec in davčni organ lažje nadzorujeta in da bi to moralo omogočiti odpravo nepooblaščene uporabe davka na tonažo za te vrste dejavnosti v razmerah, ko zahtevani pogoji niso izpolnjeni.
Nevertheless, as noted in recital 20 of the present decision, in response to the concerns raised by the Commission in the decision to open formal investigation procedure, by letter of 25 February 2009 the Polish authorities committed to modify their tonnage tax by introducing the criterion that in order to include towage and dredging in the tonnage tax, at least 50 % of the annual operational time of each tug or dredger over a fiscal year should constitute maritime transport.
Ne glede na to so se poljski organi, kakor je navedeno v uvodni izjavi 20 tega sklepa, v odgovor na zaskrbljenost Komisije v odločitvi o sprožitvi formalnega postopka raziskave z dopisom z dne 25. februarja 2009 zavezali, da bodo spremenili svoj davek na tonažo z uvedbo merila, da mora za vključitev vleke in poglabljanja dna v davek na tonažo vsak vlačilec in plavajoči bager opravljati pomorski prevoz najmanj 50 % svojega letnega obratovalnega časa v proračunskem letu.
Eligibility of technical management and management of crews, as well as chartered-in ships on a time or voyage basis in the tonnage tax scheme
Upravičenost tehničnega upravljanja in vodenja posadk ter zakupljenih ladij na podlagi časa ali določene poti v sistemu davka na tonažo
In the decision to open formal investigation procedure the Commission clarified that only those vessels should be included in the tonnage tax in relation to which the ship-owner ensures either crew management and the technical management of the ship or the commercial management of the ship, providing that the tonnage of the mentioned ships does not exceed four times the tonnage of vessels in relation to which the ship-owner carries out at the same time these three functions, namely: technical management of the ship, crew management and commercial management.
V odločitvi o sprožitvi formalnega postopka preiskave je Komisija pojasnila, da bi bilo treba v davek na tonažo vključiti samo tista plovila, v zvezi s katerimi lastnik ladje zagotavlja vodenje posadke in tehnično upravljanje ladje ali pa komercialno upravljanje ladje, če tonaža omenjenih ladij ne presega štirikratne tonaže plovil, za katera lastnik ladje hkrati opravlja naslednje tri storitve, in sicer: tehnično upravljanje ladje, vodenje posadke in komercialno upravljanje.
The Polish authorities argued that they had conceived their tonnage tax system on the basis of the Community guidelines on State aid to maritime transport [36] (hereinafter ‘the Guidelines’), which do not contain such detailed conditions which therefore did not have to be included in the provisions of the Tonnage Tax Act.
Poljski organi so trdili, da so svoj sistem davka na tonažo zasnovali na podlagi Smernic Skupnosti o državni pomoči za pomorski promet [36] (v nadaljnjem besedilu: Smernice), ki ne vsebujejo tako podrobnih pogojev, in jih zato ni bilo treba vključiti v določbe Zakona o davku na tonažo.
As regards chartered-in ships on a time or voyage basis, as indicated in recital 35 of the present decision the Polish authorities clarified that they will not be eligible for tonnage tax.
V zvezi z ladjami, zakupljenimi na podlagi časa ali določene poti, kakor je navedeno v uvodni izjavi 35 tega sklepa, so poljski organi pojasnili, da ne bodo vključene v davek na tonažo.
Requirements in relation to strategic management and commercial management
Zahteve v zvezi s strateškim in komercialnim upravljanjem
Regarding the requirements, described in the opening decision, in relation to strategic management and technical management that effectively all key decisions should be taken in Poland and that the senior personnel, the headquarters and the board of directors and operational board should be in Poland, the Polish authorities stated that these requirements do not stem from the provisions of the Tonnage Tax Act.
Glede zahtev v zvezi s strateškim in tehničnim upravljanjem, opisanih v odločitvi o sprožitvi postopka, da se vse pomembnejše odločitve dejansko sprejemajo na Poljskem in da bi morali biti na Poljskem višje osebje, sedež in uprava ter tehnično vodstvo, so poljski organi navedli, da te zahteve ne izhajajo iz določb Zakona o davku na tonažo.
According to the Polish authorities, the provisions of the Tonnage tax Act do not anticipate assessment (inspection) of strategic and commercial management.
Po mnenju poljskih organov določbe Zakona o davku na tonažo ne predvidevajo ocene (pregleda) strateškega in komercialnega upravljanja.
They further clarified that the conditions regarding strategic and commercial management are alternative and not cumulative.
Pojasnili so tudi, da so pogoji v zvezi s strateškim in komercialnim upravljanjem alternativni in ne kumulativni.
In other words only one of the three factors must 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 mora biti samo eden od treh dejavnikov: (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.
Therefore, according to the Polish authorities, the 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.
Zato po mnenju poljskih organov ni nujno, da podjetja delujejo samo iz Poljske, da bi izpolnjevala pogoje za poljski sistem davka na tonažo, temveč lahko imajo svoje sedeže v drugih državah članicah Unije/EGP.
As regards the freedom of establishment, the Polish authorities explained that the shipowner can also be a foreign entrepreneur [37] who is engaged in Poland in activities eligible for tonnage tax.
Glede svobode ustanavljanja sedeža so poljski organi razložili, da je lahko lastnik ladje tudi tuji podjetnik [37], ki na Poljskem opravlja dejavnosti, ki izpolnjujejo pogoje za davek na tonažo.