natgillin/translations-raw huggingface dataset:
It must be noted that for both towage and dredging the modifications which the Polish authorities committed to make in their Tonnage Tax Act [41] will link the eligibility of a tug or a dredger for tonnage tax as to whether at least 50 % of their annual operational time constitutes eligible activities, thus bringing this requirement fully into line with the provisions of the Guidelines.
Omeniti je treba, da bodo spremembe Zakona o davku na tonažo glede vleke in poglabljanja dna, za katere so se zavezali poljski organi [41], povezale upravičenost vlačilca ali plavajočega bagra do vključitve v davek na tonažo z vprašanjem, ali se najmanj 50 % njihovega letnega obratovalnega časa nanaša na upravičene dejavnosti, s čemer bodo to zahtevo popolnoma uskladile z določbami Smernic.
In addition, as regards dredging, the tonnage tax scheme (Article 3(1), fourth indent of the Tonnage Tax Act) applies a definition of the activities carried out by dredgers that constitute maritime transport, i.e. the transport at sea of extracted materials, which is in line with the one set out in the Guidelines.
Poleg tega sistem davka na tonažo v zvezi s poglabljanjem dna (četrta alinea člena 3(1) Zakona o davku na tonažo) uporablja opredelitev dejavnosti, ki jih opravljajo plavajoči bagri in se nanašajo na pomorski promet, tj. prevoz izkopanega materiala po morju, kar je v skladu z opredelitvijo iz Smernic.
The Commission thus considers that the eligibility criteria for dredging are consistent with the Guidelines.
Komisija zato meni, da so merila za upravičenost poglabljanja dna v skladu s Smernicami.
However, as regards towage, the ‘condition that at least 50 % of the [operational time] [42] from the work actually carried out by the tugboat during the course of the year was generated by the provision of towage services other than towage to and from a port or within the port’ (Article 3(1), second indent of the Tonnage Tax Act) is not entirely in line with the Guidelines.
Vendar pa v zvezi z vleko „pogoj, da je bilo najmanj 50 % [obratovalnega časa] [42] dejansko opravljenega dela vlačilca v teku leta porabljenega za opravljanje vlečnih storitev, razen vleke do pristanišča in od pristanišča ali v pristanišču“ (druga alinea člena 3(1) Zakona o davku na tonažo), ni popolnoma v skladu s Smernicami.
Indeed, this provision explicitly excludes towage to reach or get out from a port or within a port, which is in line with the Guidelines [43].
Dejansko ta določba izrecno izključuje vleko za vstop v pristanišče ali izstop iz njega ali vleko v pristanišču, kar je v skladu s Smernicami [43].
However, it cannot be excluded that other towage services such as towage in inland waters or towage at sea without reaching a port may be eligible for tonnage tax.
Vendar pa se ne more izključiti, da se lahko v davek na tonažo vključijo druge vlečne storitve, kakor je vleka po celinskih vodah ali vleka po morju brez dostopa do pristanišča.
This runs counter to the provisions of the Guidelines, which stipulate that the eligibility for tonnage tax should be limited to only those activities of the tugboats which constitute ‘maritime transport’, i.e. carriage of goods or passengers at sea.
To je v nasprotju z določbami Smernic, ki določajo, da je treba izpolnjevanje pogojev za davek na tonažo omejiti samo na tiste dejavnosti vlačilcev, ki pomenijo „pomorski promet“, tj. prevoz blaga ali potnikov po morju.
In Commission vs. Greece [44] the Court further clarified that ‘Although towage is a service normally provided for remuneration, it does not in principle entail a straightforward carriage of goods or passengers by sea.
V zadevi Komisija proti Grčiji [44] je sodišče dodatno pojasnilo, da „Čeprav je vleka storitev, ki se običajno izvaja za plačilo, pa načeloma ne vključuje neposredno prevoza blaga ali potnikov po morju.
Rather, it involves assisting the movement of a vessel, rig, platform or buoy.
Vključuje bolj pomoč pri premikanju plovila, opreme, ploščadi ali boje.
Consequently, only those services provided by the tug-boats, which directly involve the transport of passengers or goods at sea, could be eligible for tonnage tax.
Iz tega izhaja, da bi se lahko v davek na tonažo vključile samo tiste storitve z vlačilci, ki neposredno vključujejo prevoz potnikov ali blaga po morju.
In light of the above, the Commission does not object to the possibility for tugboats to be eligible for tonnage tax, provided that at least 50 % of the operational time from the work actually carried out by the tugboat during the course of the year was generated by the provision of services which constitute maritime transport.
V skladu z zgornjim Komisija ne nasprotuje možnosti vključitve vlačilcev v davek na tonažo, pod pogojem, da se najmanj 50 % obratovalnega časa dejansko opravljenega dela vlačilca v teku leta porabi za opravljanje storitev, ki pomenijo pomorski promet.
Management activities
Dejavnosti upravljanja
Technical management and management of crews
Tehnično upravljanje in vodenje posadk
As far as the technical management and the management of crews are concerned, the Commission has to ensure that the Polish tonnage tax scheme fulfils all the requirements contained in the Ship Management Guidelines.
V zvezi s tehničnim upravljanjem in vodenjem posadk mora Komisija zagotoviti, da poljski sistem davka na tonažo izpolnjuje vse zahteve iz Smernic za upravljanje ladij.
In this respect, the Commission notes the following.
V zvezi s tem Komisija ugotavlja naslednje.
Firstly, as regards the requirements 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 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.
Prvič, v zvezi zahtevami, da bi morala podjetja za upravljanje ladij prispevati h gospodarstvu in zaposlovanju v Uniji (oddelek 5.1 Smernic) in da bi morala med upravljanimi ladjami in Unijo obstajati gospodarska povezava (oddelek 5.2 Smernic), so se poljski organi zavezali, da bo Zakon o davku na tonažo zahteval, da je treba upravljanje ladij izvajati z ozemlja EU in da se bodo v kopenskih dejavnostih ali na ladjah zaposlovali v glavnem državljani EU.
Therefore, the Commission considers that the conditions set out in Sections 5.1 and 5.2 of the Ship Management Guidelines are fulfilled.
Zato Komisija meni, da so pogoji iz oddelkov 5.1 in 5.2 Smernic za upravljanje ladij izpolnjeni.
Secondly, the Commission acknowledges that Poland is a member of the International Maritime Organisation and it is a party to all relevant international conventions, which it has incorporated in its national legislation.
Drugič, Komisija priznava, da je Poljska članica Mednarodne pomorske organizacije in pogodbenica vseh ustreznih mednarodnih konvencij, ki jih je vgradila v svojo nacionalno zakonodajo.
In addition, it fulfills all its obligations as far as the relevant EU law is concerned.
Poleg tega izpolnjuje vse svoje obveznosti, ki zadevajo ustrezno zakonodajo EU.
Consequently, the Commission considers that the tonnage tax scheme complies with the international and European standards, as out in Section 5.3 of the Ship Management Guidelines.
Zato Komisija meni, da je sistem davka na tonažo v skladu z mednarodnimi in evropskimi standardi, kakor določa oddelek 5.3 Smernic za upravljanje ladij.
Thirdly, the Commission considers that the condition that shipmanagers should manage ships flying exclusively under the Polish flag is fully in line with Section 5.4. of the Ship Management Guidelines.
Tretjič, Komisija meni, da je pogoj, da bi morali upravljavci ladij upravljati ladje, ki plujejo izključno pod poljsko zastavo, popolnoma v skladu z oddelkom 5.4 Smernic za upravljanje ladij.
Fourthly, the Commission notes that even though the Polish tonnage tax scheme will be only applicable to ‘full’ ship managers, i.e. those who carry out simultaneously crew and technical management, since such managers are carrying out also crew management, the particular requirements contained in Section 6 of the Ship Management Guidelines should be also applicable to them.
Četrtič, Komisija ugotavlja, da čeprav bo poljski sistem davka na tonažo veljal samo za „popolne“ upravljavce ladij, tj. tiste, ki hkrati izvajajo vodenje posadke in tehnično upravljanje, bi morale zanje veljati tudi posebne zahteve iz oddelka 6 Smernic za upravljanje ladij, saj taki upravljavci izvajajo tudi vodenje posadke.
These requirements relate to training as well as to improving social conditions for seafarers.
Te zahteve zadevajo usposabljanje in tudi izboljšanje socialnih pogojev za pomorščake.
In view of the above, the Commission concludes that the requirements contained in the tonnage tax act with respect to management companies are in line with the Ship Management Guidelines.
V skladu z navedenim Komisija ugotavlja, da so zahteve v zvezi s podjetji za upravljanje v Zakonu o davku na tonažo v skladu s Smernicami za upravljanje ladij.
Strategic and commercial management
Strateško in komercialno upravljanje
The Commission takes note of the clarifications made by the Polish authorities in relation to the conditions for strategic and commercial management [47], and confirms that the conditions contained in the tonnage tax scheme regarding such management are indeed alternative and not cumulative.
Komisija upošteva pojasnila poljskih organov v zvezi s pogoji za strateško in komercialno upravljanje [47] ter potrjuje, da so pogoji v zvezi s tem upravljanjem v sistemu davka na tonažo dejansko alternativni in ne kumulativni.
Thus, in order to be eligible for tonnage tax, only one of the following three conditions should be fulfilled: (i) either all key decisions should be taken in Poland, or (ii) the headquarters should be situated in Poland, or (iii) the senior personnel should be established in Poland.
Da bi tako upravljanje izpolnjevalo pogoje za davek na tonažo, je treba izpolniti samo enega od naslednjih treh pogojev: (i) da se vse odločitve sprejemajo na Poljskem, ali (ii) je na Poljskem sedež ali (iii) ima višje osebje stalno prebivališče na Poljskem.
Consequently, the companies will not be restricted to operate exclusively from Poland in order to be eligible for tonnage tax, but may have their establishments in other Member States of the Union/EEA.
Zato za podjetja, da bi izpolnjevala pogoje za davek na tonažo, ne bo nujno, da delujejo samo iz Poljske, temveč lahko imajo svoje sedeže v drugih državah članicah Unije/EGP.
In light of the above, the Commission considers that the conditions regarding strategic and commercial management contained in the Polish tonnage tax scheme will not prevent companies from other EC/EEA states to benefit from the Polish tonnage tax.
V skladu z navedenim Komisija meni, da pogoji v zvezi s strateškim in komercialnim upravljanjem iz poljskega sistema davka na tonažo ne bodo preprečevali podjetjem iz drugih držav ES/EGP uživanja ugodnosti iz poljskega davka na tonažo.
Moreover, these conditions are proportional to the pursued objective to verify that tonnage tax companies actually contribute to the economic activities and employment in Poland, which is in line with the Guidelines.
Poleg tega so ti pogoji sorazmerni zastavljenemu cilju, da se preverja, ali podjetja, vključena v davek na tonažo, dejansko prispevajo h gospodarskim dejavnostim in zaposlovanju na Poljskem, kar je v skladu s Smernicami.
Chartered-in vessels
Zakupljena plovila
The Commission takes note of the clarifications made by the Polish authorities regarding the requirements governing the inclusion of chartered-in vessels in the tonnage tax scheme.
Komisija upošteva pojasnila poljskih organov v zvezi z zahtevami, ki urejajo vključitev zakupljenih plovil v sistem davka na tonažo.
In this respect, the Commission confirms that it is in line with the Guidelines not to include in the tonnage tax scheme companies which limit their activities only to chartering-in of ships on a time and/or voyage basis.
V zvezi s tem Komisija potrjuje, da je odločitev, da se v sistem davka na tonažo ne vključijo podjetja, ki omejujejo svoje dejavnosti samo na zakup ladij na podlagi časa in/ali določene poti, v skladu s Smernicami.
The Polish authorities further explained that only operators who carry out at the same time the commercial management, technical management and management of crews regarding a certain chartered-in vessel, will be eligible for tonnage tax.
Poljski organi so razložili tudi, da bodo pogoje za vključitev v davek na tonažo izpolnjevali vključili samo tisti upravljavci, ki hkrati izvajajo komercialno upravljanje, tehnično upravljanje in vodenje posadk v zvezi z določenim zakupljenim plovilom.
The Commission, therefore, understands that only chartered-in vessels on a bareboat basis will be eligible for tonnage tax, being the only kind of chartered-in vessels for which all the three functions will be exercised.
Komisija zato razume, da bodo pogoje za davek na tonažo izpolnjevala samo zakupljena plovila brez posadke, ki so edina vrsta zakupljenih plovil, za katera se uveljavlja vse tri storitve.
Thus, it has no objections with respect to the eligibility for tonnage tax of chartered-in vessels on a bare-boat basis, as such vessels are assimilated as own vessels for the purposes of the tonnage tax schemes.
Zato Komisija nima pomislekov glede vključitve zakupljenih plovil brez posadke v davek na tonažo, ker so taka plovila za namene sistemov davka na tonažo izenačena z lastnimi plovili.
Ring-fencing measures
Ukrepi za izločanje iz kroga upravičencev
The Commission confirms its initial finding in the decision to initiate the formal investigation procedure [48] that the ring-fencing measures in respect of verification of intra-group transactions based on the arm’s length principle and keeping separate accounting between eligible and non-eligible activities are sufficient in order to prevent any possible spill-over into non-shipping activities and tax evasion.
Komisija potrjuje svojo začetno ugotovitev v odločitvi o sprožitvi formalnega postopka preiskave [48], da ukrepi za izločanje v zvezi s preveritvijo transakcij v skupini na podlagi tržnega načela ter vodenje ločenega knjigovodstva za upravičene in neupravičene dejavnosti zadostujejo za preprečevanje vsakega možnega prelivanja v dejavnosti, ki niso ladijski prevozi, in davčne utaje.
Therefore, the Commission will only assess below the rules regarding the ‘all or nothing option’.
Zato bo Komisija v nadaljevanju ocenila samo pravila v zvezi z „možnostjo vse ali nič“.
The tonnage tax legislation provides that the choice of entering the notified scheme must be made jointly by all companies — tax liable in Poland — being part of a group of undertakings for all their eligible activities.
Zakonodaja o davku na tonažo določa, da morajo izbiro o vključitvi v prijavljen sistem sprejeti skupaj vsa podjetja – zavezanci za davek na Poljskem – ki so del skupine podjetij, za vse svoje upravičene dejavnosti.
The rules established in case of a merger, clarified in recital 39 of the present decision, ensure that the newly formed shipping company should opt in for the tonnage tax as long as at least one of the participating in the merger ship-owners was liable to tonnage tax.
Pravila, postavljena za primer združitve, ki jih pojasnjuje uvodna izjava 39 tega sklepa, zagotavljajo, da bi se moral novo ustanovljeni ladijski prevoznik odločiti za vključitev v davek na tonažo, če je bil vsaj en od lastnikov ladij, udeleženih v združitvi, zavezanec za davek na tonažo.
With regard to the rules on cessation of activities, limiting companies to opt again for tonnage tax until three tax years have elapsed, the Commission considers that they are well designed to avoid ‘cherry-picking’, so companies will not be able to opt for either corporation tax or tonnage tax during different periods of their economic activities, depending on which tax system is more advantageous.
V zvezi s pravili o prenehanju dejavnosti, ki omejujejo podjetja pri ponovni vključitvi v davek na tonažo, dokler ne pretečejo tri davčna leta, Komisija meni, da so dobro oblikovana za preprečevanje „izbiranja najboljšega“, tako da podjetja v različnih obdobjih svojih gospodarskih dejavnosti ne bodo mogla izbirati med davkom od dobička pravnih oseb ali davkom na tonažo glede na to, kateri davčni sistem je ugodnejši.
In addition, the Commission notes that the commitment to amend the tonnage tax scheme so that companies should maintain vessels under tonnage tax for a period of 10 years is consistent with the existing tonnage tax schemes already approved by the Commission and, thus addresses the concerns raised by the Commission in its decision to initiate the formal investigation procedure.
Poleg tega Komisija ugotavlja, da je obveza glede spremembe sistema davka na tonažo tako, da bi morala podjetja obdržati plovila v sistemu davka na tonažo za obdobje desetih let, v skladu z obstoječimi sistemi davka na tonažo, ki jih je Komisija že odobrila, in tako odgovarja na zaskrbljenost Komisije v odločitvi o sprožitvi formalnega postopka preiskave.
To conclude, the Commission considers that the tonnage tax scheme under examination satisfies the criterion of the ‘all or nothing’ option applicable to eligible activities.
Komisija zato meni, da obravnavan sistem davka na tonažo izpolnjuje merilo možnosti „vse ali nič“, ki velja za upravičene dejavnosti.
Compliance with aid ceiling
Spoštovanje zgornje meje pomoči
Chapter 11 of the Guidelines indicate that ‘the total amount of aid granted under Chapters 3 to 6 [that is to say tonnage tax, exemption from the payment of income tax and social contributions for seafarers, aid to crew relief, investment and regional aid] should not exceed the total amount of taxes and social contributions collected from shipping activities and seafarers’.
Poglavje 11 Smernic navaja, da „skupni znesek pomoči, dodeljene v skladu s poglavji 3 do 6 [to je, davek na tonažo, oprostitev plačila dohodnine in socialnih prispevkov za pomorščake, pomoč za podporo posadki, naložbe in regionalna pomoč], ne bi smel preseči skupnega zneska davkov in socialnih prispevkov, zbranih od ladijskih prevozov in pomorščakov“.
According to the information provided by the Polish authorities, there is no existing aid scheme in Poland that would be capable of adding State aid to the benefits of the present scheme.
V skladu s podatki, ki so jih predložili poljski organi, na Poljskem ne obstaja shema pomoči, ki bi lahko dodajala državno pomoč k ugodnostim tega sistema.
Therefore, the Commission concludes that the aid ceiling provided for in Chapter 11 of the Guidelines will be respected.
Zato Komisija ugotavlja, da se bo spoštovala zgornja meja pomoči iz poglavja 11 Smernic.
The Polish authorities agreed to provide the Commission with annual reports on the implementation of the tonnage tax scheme and on its effects on the Union registered fleet and on the employment of Union seafarers, as required by Chapter 12 of the Guidelines,
Poljski organi so se strinjali, da bodo Komisiji predložili letna poročila o izvajanju sistema davka na tonažo in njegovih učinkih na ladjevje, registrirano v Uniji, ter na zaposlovanje pomorščakov Unije, kakor zahteva poglavje 12 Smernic –
The aid which Poland is planning to implement on the basis of the Polish Tonnage Tax Act is compatible with the internal market subject to the condition set out in Article 2.
Pomoč, katere izvajanje načrtuje Poljska na podlagi Zakona o davku na tonažo Poljske, je združljiva z notranjim trgom, če je izpolnjen pogoj iz člena 2.
Towage activities shall be eligible for tonnage tax, provided that at least 50 % of the operational time from the work actually carried out by each tugboat during the course of the year was generated by the provision of services which constitute maritime transport.
Dejavnosti vleke izpolnjujejo pogoje za vključitev v davek na tonažo pod pogojem, da je bilo najmanj 50 % obratovalnega časa dejansko opravljenega dela vsakega vlačilca v teku leta porabljenega za opravljanje storitev, ki se štejejo za pomorski promet.
Poland shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
Poljska v dveh mesecih od uradnega obvestila o tem sklepu obvesti Komisijo o sprejetih ukrepih za uskladitev s Sklepom.
With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108, respectively, of the TFEU.
Z učinkom od 1. decembra 2009 sta člena 87 in 88 Pogodbe ES postala člen 107 oziroma člen 108 PDEU.
The two sets of provisions are, in substance, identical.
Določbe novih členov so vsebinsko povsem enake prejšnjima členoma.
For the purposes of this Decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88, respectively, of the EC Treaty where appropriate.
V tem sklepu je treba sklicevanje na člena 107 in 108 PDEU razumeti kot sklicevanje na člena 87 in 88 Pogodbe ES, kadar je to primerno.
OJ C 300, 12.12.2007, p. 22.
UL C 300, 12.12.2007, str. 22.
Registered under Reference TREN(2006) A/12656.
Evidentiran je pod referenčno oznako TREN(2006) A/12656.
References TREN(2006) D/204393, D/210227, D/223420 and TREN(2007) D/307010.
Referenčne oznake TREN(2006) D/204393, D/210227, D/223420 in TREN(2007) D/307010.
Registered under References TREN(2006) A/19774, A/22657, A/31398 and TREN(2007) A/21073, A/34300.
Evidentirani so pod referenčnimi oznakami TREN(2006) A/19774, A/22657, A/31398 in TREN(2007) A/21073, A/34300.
Registered under Reference C(2007) 4016.
Evidentiran je pod referenčno oznako C(2007) 4016.
Registered under Reference TREN(2007) A/45675.
Evidentiran je pod referenčno oznako TREN(2007) A/45675.
Registered under Reference TREN(2007) A/51337.
Evidentirane so pod referenčno oznako TREN(2007) A/51337.
Registered under Reference TREN(2009) A/10443.
Evidentiran je pod referenčno oznako TREN(2009) A/10443.
Registered under Reference TREN(2009) A/13527.
Evidentiran je pod referenčno oznako TREN(2009) A/13527.
Registered under References TREN(2009) A/34359.
Evidentiran je pod referenčno oznako TREN(2009) A/34359.
Registered under Reference TREN(2009) A/38744.
Evidentiran je pod referenčno oznako TREN(2009) A/38744.
Journal of Laws 2006, No 183, item 1353.
Uradni list 2006, št. 183, točka 1353.
Journal of Laws 1992, No 6, item 27, as amended.
Uradni list 1992, št. 6, točka 27, kakor je bila spremenjena.
Journal of Laws, No 154, item 792.
Uradni list št. 154, točka 792.
As defined in the Act of 27 August 2004 on healthcare services financed from public funds; Journal of Laws No 210, item 2135, as amended.
Kakor je opredeljeno v Zakonu z dne 27. avgusta 2004 o zdravstvenih storitvah, ki se financirajo iz javnih sredstev; Uradni list št. 210, točka 2135, kakor je bila spremenjena.
As defined in the Social Security System Act of 13 October 1998; Journal of Laws 2007, No 11, item 74, as amended.
Kakor je opredeljeno v Zakonu z dne 13. oktobra 1998 o sistemu socialnega varstva; Uradni list 2007, št. 11, točka 74, kakor je bila spremenjena.
Cf. Article 4(3)-(5), Article 6 and Article 12(3) of the Act.
Prim. čl. 4(3)-(5), čl. 6 in čl. 12(3) Zakona.
The SOLAS Convention was adopted by the International Maritime Organisation (IMO) at London, on 1 November 1974 (implemented in Poland Journal of Laws, No 61, item 318 and 319) together with the Protocol to the same Convention, done at London on 17 February 1978 (implemented in Poland, Journal of Laws 1984, No 61, items 320 and 321, and 1986, No 35, item 177).
Konvencijo SOLAS je sprejela Mednarodna pomorska organizacija (IMO) v Londonu, 1. novembra 1974 (se izvaja na Poljskem, Uradni list št. 61, točka 18 in 319), skupaj s protokolom k tej konvenciji, v Londonu, 17. februarja 1978 (se izvaja na Poljskem, Uradni list 1984, št. 61, točki 320 in 321, ter 1986, št. 35, točka 177).
Article 3.1 of the Tonnage Tax Act.
Člen 3.1 Zakona o davku na tonažo.
Contained in Article 3(1) second and fourth indent of the Tonnage Tax Act.
Vključeni sta v drugo in četrto alineo člena 3(1) Zakona o davku na tonažo