natgillin/translations-raw huggingface dataset:
Corrigendum to Commission Decision 2009/867/EC of 30 November 2009 granting certain parties an exemption from the extension to certain bicycle parts of the anti-dumping duty on bicycles originating in the People’s Republic of China imposed by Council Regulation (EEC) No 2474/93, last maintained and amended by Regulation (EC) No 1095/2005, and lifting the suspension of the payment of the anti-dumping duty extended to certain bicycle parts originating in the People’s Republic of China granted to certain parties pursuant to Commission Regulation (EC) No 88/97
Popravek Odločbe Komisije 2009/867/ES z dne 30. novembra 2009 o odobritvi izvzetja od razširitve protidampinške dajatve, uvedene z Uredbo Sveta (EGS) št. 2474/93, nazadnje ohranjene in spremenjene z Uredbo (ES) št. 1095/2005, na nekatere dele koles s poreklom iz Ljudske republike Kitajske nekaterim strankam ter o ukinitvi opustitve plačila protidampinške dajatve, razširjene na nekatere dele koles s poreklom iz Ljudske republike Kitajske, ki je bila odobrena nekaterim strankam v skladu z Uredbo Komisije (ES) št. 88/97
(Official Journal of the European Union L 314 of 1 December 2009)
(Uradni list Evropske unije L 314 z dne 1. decembra 2009)
On page 107, in table 1, second line, second column, on page 108, in table 1, second line, second column:
Stran 107, tabela 1, druga vrstica drugega stolpca in stran 108, tabela 1, druga vrstica drugega stolpca:
on State aid C 5/07 (ex N 469/05) as regards alleviation of information obligations imposed on maritime companies entered into the Danish tonnage tax regime
o državni pomoči C 5/07 (ex N 469/05) v zvezi z odpravo obveznosti obveščanja za pomorska podjetja, za katera velja danski sistem davka na tonažo
Having called on interested parties to submit their comments pursuant to the provision(s) cited above [1],
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z zgoraj navedenimi določbami [1],
By letter of 13 September 2005 [2], Denmark notified the Commission of an amendment to the Danish tonnage tax scheme, initially authorised by decision of 12 March 2002 [3] (Case N 563/01).
Danska je z dopisom z dne 13. septembra 2005 [2] Komisijo obvestila o spremembi danske sheme davka na tonažo, ki je bila prvotno odobrena z odločbo z dne 12. marca. 2003 [3] (zadeva N 563/01).
This amendment has been registered as notified aid under N 469/05.
Ta sprememba je bila evidentirana kot priglašena pomoč pod oznako N 469/05.
The notified amendment was introduced by Law No 408 of 1 June 2005.
Priglašena sprememba je bila uvedena z zakonom št. 408 z dne 1. junija 2005.
By letters of 28 October 2005, 19 May and 29 August 2006 [4], the Commission requested the Danish authorities to provide further information, which was transmitted in their replies of 22 November 2005, 30 June 2006 and 29 September 2006 [5].
Komisija je v dopisih z dne 28. oktobra 2005 ter 19. maja in 29. avgusta 2006 [4] danske organe pozvala, naj zagotovijo dodatne informacije, in ti so jih predložili v odgovorih z dne 22. novembra 2005 ter 30. junija in 29. septembra 2006 [5].
By Decision of 7 February 2007, the Commission decided to initiate the formal investigation procedure (hereinafter ‘the opening decision’), pursuant to Article 4(4) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [6] (hereinafter the State Aid Procedure Regulation).
Komisija je z odločitvijo z dne 7. februarja 2007 odločila, da sproži formalni postopek preiskave (v nadaljnjem besedilu: odločitev o sprožitvi postopka) v skladu s členom 4(4) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [6] (v nadaljnjem besedilu: Uredba o postopku državne pomoči).
By decision of 4 April 2007, the Commission adopted a Corrigendum decision modifying the opening decision at the request of the Danish authorities.
Komisija je z odločitvijo z dne 4. aprila 2007 na zahtevo danskih organov sprejela popravni sklep o spremembi odločitve o sprožitvi postopka.
A notice summarising the decision and the full content of the letter in the official language — and in its corrected version — were published in OJ C 135/6 of 19 June 2007 [7].
Povzetek odločbe in celotna vsebina dopisa v uradnem jeziku – ter njena popravljena različica – so bili objavljeni v UL C 135 z dne 19. junija 2007, str. 6 [7].
By letter of 7 March 2007 [8], Denmark commented on the opening decision.
Danska je z dopisom z dne 7. marca 2007 [8] predložila pripombe k odločitvi o sprožitvi postopka.
Only one interested party made observations by letter of 19 July 2007 [9].
Samo ena zainteresirana stran je predložila ugotovitve z dopisom z dne 19. julija 2007 [9].
Description of the notified measure to the tonnage tax scheme
Opis priglašenega ukrepa za shemo davka na tonažo
The notified measure was described in the opening decision and will be recalled in this section.
Priglašeni ukrep je bil opisan v odločitvi o sprožitvi postopka in bo ponovljen v tem oddelku.
The commercial transactions between two companies belonging to the same group have to be made on the basis of the arm length’s principle.
Trgovinske transakcije med podjetjema, ki pripadata isti skupini, je treba opravljati na podlagi načela tržne cene.
In accordance with this principle a verification of the consistency of the prices in the transactions between affiliates belonging to the same company group with market prices shall be carried out.
V skladu s tem načelom se preveri, ali so cene pri transakcijah med podružnicami, ki pripadajo isti skupini podjetij, skladne s tržnimi cenami.
In order to allow the fiscal administration to check that this principle is fulfilled, companies have to provide all necessary information on their commercial transactions with affiliates belonging to the same group.
Da bi davčni upravi omogočili preverjanje, ali je to načelo izpolnjeno, morajo podjetja predložiti vse potrebne informacije o svojih trgovinskih transakcijah s podružnicami, ki pripadajo isti skupini.
Act No 408 of 1 June 2005 exempts Danish maritime companies taxed under the Danish tonnage tax [10] from their obligation to provide the fiscal authorities with all necessary information on their financial transactions with foreign companies belonging to the same group.
Z zakonom št. 408 z dne 1. junija 2005 so danska pomorska podjetja, obdavčena z danskim davkom na tonažo [10], izvzeta iz obveznosti obveščanja davčnih organov o vseh svojih finančnih transakcijah s tujimi podjetji, ki pripadajo isti skupini.
More precisely, Article 1(9) of the said Act holds that ‘paragraphs 1 to 8 do not apply either to companies etc. who declare their income under the Tonnage Tax Act with regard to controlled transactions with foreign legal persons or permanent establishments (cf. paragraph 1(2) to (4)) where the revenue accruing from such transactions shall be allocated to revenue subject to Tonnage Tax.’ Paragraphs 1 to 8 to which the Article refers are contained in Article 3B(9) of the Tax Management Act (Consolidated Act 869 of 12 August 2004, as last amended by Article 1 of Act 1441 of 22 December 2004).These paragraphs relate to two major obligations imposed on all Danish companies operating in Denmark, namely:
Natančneje, v členu 1(9) zadevnega zakona je določeno, da „se odstavki od 1 do 8 ne uporabljajo ne za podjetja ipd., ki v skladu z zakonom o davku na tonažo svoj dohodek prijavijo glede na kontrolirane transakcije s tujimi pravnimi osebami, ne za stalne poslovne enote (glej odstavek 1(2) do (4)), pri katerih se dohodek, ustvarjen s takimi transakcijami, razporedi med prihodke, za katere velja davek na tonažo“. Odstavki od 1 do 8, na katere se člen nanaša, so vsebovani v členu 3B(9) zakona o upravljanju davkov (prečiščeno besedilo zakona št. 869 z dne 12. avgusta 2004, kakor je bil nazadnje spremenjen s členom 1 zakona št. 1441 z dne 22. decembra 2004). Ti odstavki se nanašajo na glavni obveznosti, veljavni za vsa danska podjetja, ki poslujejo na Danskem, in sicer:
to provide systematically together with the income tax return information about commercial transactions with foreign affiliates; and
sistematično obveščanje o trgovinskih transakcijah s tujimi podružnicami skupaj z napovedjo za odmero davka od dohodka in
to prepare written documentation on how prices and conditions in these transactions have been established.
pripravo pisne dokumentacije o postopkih za določanje cen in pogojev pri teh transakcijah.
This documentation should only be submitted to the tax authorities upon request.
To dokumentacijo je treba davčnim organom predložiti le na njihovo zahtevo.
Indeed, the notified amendments provide for the exemption of the tonnage tax companies from both obligations in relation to their cross-border transactions, while they remain in force for tonnage tax companies as regards transactions between affiliates within Denmark.
Priglašene spremembe predvidevajo izvzetje podjetij, za katera velja davek na tonažo, iz obeh obveznosti v zvezi z njihovimi čezmejnimi transakcijami, še vedno pa obveznosti veljata za ta podjetja v zvezi z njihovimi transakcijami med podružnicami na Danskem.
The notified measure will therefore have an impact on the ‘arm’s length principle’ referred to in Section 2.11.1 of the initial decision of 12 March 2002 approving the Danish tonnage scheme [11], since it will modify the obligation to provide information and records imposed on the companies benefiting from tonnage tax in respect of their cross-border transactions.
Priglašeni ukrep bo torej vplival na „načelo tržne cene“ iz oddelka 2.11.1 prvotne odločbe z dne 12. marca 2002 o odobritvi danske sheme davka na tonažo [11], ker se bo z njim spremenila obveznost podjetij, ki imajo koristi od davka na tonažo pri svojih čezmejnih transakcijah, da predložijo podatke in zapise.
The exemption from the obligation to provide information and records obligation is specific to companies under tonnage tax.
Izvzetje iz obveznosti predložitve podatkov in zapisov velja le za podjetja, obdavčena z davkom na tonažo.
Description of the existing regime
Opis obstoječega sistema
The tonnage tax scheme is described in Commission decisions of 12 March 2002 in Case N 563/01 and of 7 February 2007 in Case N 469/05.
Shema davka na tonažo je opisana v odločbah Komisije z dne 12. marca 2002 v zadevi N 563/01 in z dne 7. februarja 2007 v zadevi N 469/05.
Its main features are recalled hereafter in the present section.
Njene glavne značilnosti so ponovljene v nadaljevanju tega oddelka.
The income pertaining to all eligible operations and taxable under the tonnage tax scheme is a lump sum corresponding to the sum of fixed amounts determined for each vessel by reference to its tonnage, regardless of the real profit made by the shipping company, as follows:
Dohodek iz vseh dejavnosti, ki izpolnjujejo pogoje za pomoč, obdavčljiv v skladu s shemo davka na tonažo, je pavšalni znesek, ki je enak vsoti stalnih zneskov, določenih za vsako plovilo glede na njegovo tonažo, ne glede na dejanski dobiček pomorskega podjetja:
Up to 1000 NT (net tons)
do 1000 NT (neto ton)
DKK 7 (~ EUR 0,90) per 100 NT per day
7 DKK (~ 0,90 EUR) za 100 NT na dan
DKK 5 (~ EUR 0,70) per 100 NT per day
5 DKK (~ 0,70) EUR) za 100 NT na dan
DKK 3 (~ EUR 0,40) per 100 NT per day
3 DKK (~ 0,40 EUR) za 100 NT na dan
DKK 2 (~ EUR 0,30) per 100 NT per day
2 DKK (~ 0,30 EUR) za 100 NT na dan
The income calculated in this manner is taxed at the ordinary rate of the corporation tax.
Tako izračunani dohodek je obdavčen z običajno stopnjo davka od dohodka pravnih oseb.
Implemented with effect as from 1 January 2001, this regime is open to companies that are tax-liable in Denmark (those having a fixed place of operation in Denmark) and that provide maritime transport services.
Ta sistem, ki se izvaja od 1. januarja 2001, je na voljo podjetjem, ki so davčni zavezanci na Danskem (s stalnim sedežem poslovanja na Danskem) in ki zagotavljajo storitve pomorskega prometa.
The scheme is also open to foreign companies that become registered in Denmark by moving their administrative base thereto.
Shema je na voljo tudi tujim podjetjem, ki so se registrirala na Danskem, ker so tja prenesla svojo upravo.
Only revenue derived from shipping transport operations can fall under the scheme.
V to shemo spadajo le dohodki iz dejavnosti pomorskega prometa.
Shipping companies are free to opt for the regime or not.
Pomorska podjetja se lahko odločijo za ta sistem ali pa ne.
The choice is to be made no later than the submission of the tax return in respect of the year in which tonnage taxation has been made use of for the first time.
Odločitev morajo sprejeti najpozneje ob predložitvi napovedi za odmero davka za leto, v katerem se davek na tonažo prvič uporabi.
The decision whether to choose or to opt out of tonnage taxation is binding for a period of 10 years.
Odločitev glede izbire ali zavrnitve davka na tonažo je zavezujoča za obdobje 10 let.
Within Denmark, shipping companies belonging to the same company group have to make the same choice with regard to the option for the tonnage tax scheme.
Na Danskem morajo pomorska podjetja, ki pripadajo isti skupini podjetij, izbrati enako možnost glede uporabe sheme davka na tonažo.
When a maritime company opts for the tonnage tax regime, all its vessels and its operations that meet the conditions fall under this fiscal regime.
Če se pomorsko podjetje odloči za sistem davka na tonažo, ta fiskalni režim velja za vsa njegova plovila in dejavnosti, ki izpolnjujejo pogoje.
To the best knowledge of the Commission, Denmark applies at present only one other scheme in favour of maritime transport operators, in addition to the tonnage tax regime: that exempting ship-owners from the payment of the income tax and social contributions for their seafarers working on board eligible vessels (the so-called DIS regime) [12].
Kolikor je Komisiji znano, Danska zdaj poleg sistema davka na tonažo izvaja le še eno shemo v korist pomorskih prevoznikov: tj. shemo, v skladu s katero so ladjarji oproščeni plačila davka od dohodka in socialnih prispevkov za svoje pomorščake, ki delajo na upravičenih plovilih (tako imenovani sistem DIS) [12].
As recalled in the decision of 7 February 2007, the Danish authorities committed themselves by letter of 14 February 2006 to notify again the notified modification within 10 years.
Kot je opisano v odločbi z dne 7. februarja 2007, so se danski organi v dopisu z dne 14. februarja 2006 zavezali, da bodo po desetih letih priglašeno spremembo znova priglasili.
The measure under examination is thus deemed to expire at the end of 2015.
Ukrep, ki se preučuje, naj bi tako prenehal veljati konec leta 2015.
As recalled in the decision of 7 February 2007, the Danish authorities indicated that this modification should have no budgetary impact on the existing regime.
Kot je opisano v odločbi z dne 7. februarja 2007, so danski organi navedli, da ta sprememba ne bo imela proračunskega vpliva na obstoječi sistem.
Individual aids will not be modified by the amendment envisaged.
Predvideni predlog spremembe ne bo spremenil posameznih pomoči.
REASONS FOR OPENING THE INVESTIGATION PROCEDURE
RAZLOGI ZA SPROŽITEV POSTOPKA PREISKAVE
In its opening decision, the Commission raised two main concerns with respect to the notified measure.
Komisija je v odločitvi o sprožitvi postopka navedla dva glavna pomisleka v zvezi s priglašenim ukrepom.
Firstly, it should be determined how Denmark could still ensure that, after the implementation of the notified measure, its fiscal authorities would remain able to detect any attempt of tax evasion on the part of foreign affiliates of maritime companies taxed under the Danish tonnage tax and inform the foreign country concerned by this attempt.
Najprej je treba ugotoviti, kako bi lahko Danska tudi po izvedbi priglašenega ukrepa zagotavljala, da lahko njeni davčni organi še naprej odkrivajo vse poskuse davčnih utaj s strani tujih podružnic pomorskih podjetij, ki so obdavčena z danskim davkom na tonažo, in zadevno tujo državo obveščajo o takih poskusih.
If not, the Commission wondered whether other countries, including the Member States other than Denmark, should bear the burden of checking all cross-border transactions with companies taxed under the Danish tonnage tax (most of which are very likely to be Danish-based companies).
V nasprotnem primeru se Komisija sprašuje, ali bi morale biti druge države, vključno z državami članicami razen Danske, odgovorne za preverjanje vseh čezmejnih transakcij s podjetji, obdavčenimi z danskim davkom na tonažo (večina teh so zelo verjetno podjetja, ki imajo sedež na Danskem).
Secondly, the Commission wondered whether the unequal treatment as regards the obligation to provide information and records, between beneficiaries having only national affiliates not eligible for tonnage tax and beneficiaries having only foreign affiliates, would also appear legitimate.
Drugič, Komisija se sprašuje, ali bi bilo v zvezi z obveznostjo predložitve podatkov in zapisov legitimno tudi neenako obravnavanje upravičencev, ki imajo le nacionalne podružnice, za katere ne velja davek na tonažo, in upravičencev, ki imajo le tuje podružnice.
In the light of the Matra jurisprudence [13], such an inequality of treatment may indeed also impact the compatibility of the regime.(22) The Commission recalled that ring-fencing measures are crucial to ensuring the ‘waterproofness’ of tonnage tax regimes.
Ob upoštevanju sodne prakse v zadevi Matra [13] bi lahko tako neenako obravnavanje dejansko vplivalo tudi na združljivost sistema.(22) Komisija je opomnila, da so omejitveni ukrepi bistveni za zagotavljanje „neprepustnosti“ sistemov davka na tonažo.
In particular, without an effective implementation of the ring-fencing measure at stake, sectors other than maritime transport, be it in the Member State in question or in other countries, may benefit from the possibility to evade corporation tax through commercial transactions with an affiliate taxed under the tonnage tax regime of the Member State in question.
Če se zadevni omejitveni ukrep ne izvaja učinkovito, lahko zlasti sektorji, ki niso pomorski promet, uživajo ugodnosti v zadevni državi članici ali drugih državah zaradi možnosti, da se izognejo davku od dohodka pravnih oseb prek trgovinskih transakcij s podružnico, obdavčeno po sistemu davka na tonažo zadevne države članice.
The Commission also feared that the alteration of the ring-fencing measure concerned by the notification will lead to a situation where activities tax-liable in other countries, thus not covered by the tonnage tax regime in Denmark will unduly benefit from the latter through unfairly priced transactions with Danish-based affiliates taxed under the Danish tonnage tax.
V tem primeru je Komisija zaskrbljena, da bi sprememba omejitvenega ukrepa, ki ga zadeva priglasitev, povzročila položaj, v katerem bi dejavnosti, ki so obdavčene v drugih državah in jih torej ne zajema sistem davka na tonažo na Danskem, imele neupravičene koristi od tega sistema zaradi nepravičnih cen transakcij s podružnicami na Danskem, za katere velja danski davek na tonažo.
The Commission noted that the Danish fiscal authorities would keep however the possibility to perform ex post verifications of intra-group transactions involving only Danish tonnage tax companies.
Komisija je opozorila, da bi danski davčni organi vseeno ohranili možnost izvajanja naknadnih preverjanj transakcij znotraj skupine, ki vključuje le podjetja, za katera velja danski davek na tonažo.
COMMENTS FROM THE DANISH AUTHORITIES ON THE DECISION OPENING THE INVESTIGATION
PRIPOMBE DANSKIH ORGANOV K ODLOČITVI O SPROŽITVI POSTOPKA PREISKAVE
By letter of 15 March 2007 [14], the Danish authorities reacted to the opening decision by indicating that they had no further comments to make and that they therefore referred to the answers they had previously gave by the letters of 22 November 2005, 30 June 2006 and 29 September 2006.
Danski organi so se na odločitev o sprožitvi postopka odzvali z dopisom z dne 15. marca 2007 [14], v katerem so navedli, da nimajo dodatnih pripomb, in se zato sklicevali na odgovore, ki so jih dali v dopisih z dne 22. novembra 2005 ter 30. junija in 29. septembra 2006.
The letter of 22 November 2005 mentions the following: ‘The notified scheme will not involve any transfer of State resources to the beneficiary companies. It is a reduction of the reporting and documentation requirement which has no economic value in itself. The notified scheme does not therefore involve any additional financial or fiscal advantages, etc. as compared to the schemes previously approved by the Commission. Shipping companies subject to tonnage tax must comply with the arms-length principle for all their controlled transactions. The notified scheme does not change this. The scheme merely comprises a reduction in the requirement for documentation of compliance with the arms-length principle, for certain controlled transactions.’
V dopisu z dne 22. novembra 2005 je navedeno naslednje: „Priglašena shema ne vključuje prenosa državnih sredstev na upravičena podjetja. Gre za zmanjšanje zahtev za poročanje in dokumentiranje, ki same po sebi nimajo ekonomske vrednosti. Priglašena shema zato ne vključuje dodatnih finančnih ali davčnih ugodnosti itd. v primerjavi s shemami, ki jih je Komisija v preteklosti odobrila. Pomorska podjetja, za katera velja davek na tonažo, morajo izpolnjevati načelo tržne cene pri vseh svojih kontroliranih transakcijah. S priglašeno shemo se to ne spreminja. Shema vsebuje le zmanjšanje zahteve za dokumentiranje skladnosti z načelom tržne cene za nekatere kontrolirane transakcije.“
In their letter of 30 June 2006, the Danish authorities indicate that before the entry into force of Act 408 of 1 June 2005, the obligation to provide information and records only applies to cross-border transactions between affiliates.
Danski organi v dopisu z dne 30. junija 2006 navajajo, da se pred začetkom veljavnosti zakona št. 408 z dne 1. junija 2005 obveznost predložitve podatkov in zapisov nanaša le na čezmejne transakcije med podružnicami.
The said Act has extended this obligation to transactions between a Danish tonnage tax company and one non-tonnage tax affiliate tax-liable in Denmark.
Z zadevnim zakonom se je ta obveznost razširila na transakcije med podjetjem, za katero velja danski davek na tonažo, in podjetjem, ki je davčni zavezanec na Danskem in za katero ta davek ne velja.
In their letter of 29 September 2006, the Danish authorities indicated the following with respect to the issue of whether foreign countries, including the Member States other than Denmark, should bear the burden of controlling all cross-border transactions with companies taxed under the Danish Tonnage Tax:
Danski organi so v dopisu z dne 29. septembra 2006 v zvezi z vprašanjem, ali bi morale biti tuje države, vključno z državami članicami razen Danske, odgovorne za preverjanje vseh čezmejnih transakcij s podjetji, obdavčenimi z danskim davkom na tonažo, navedli naslednje:
‘A country’s tax authorities have a duty to check the income statements of businesses and persons liable for tax in that country.
„Davčni organi v državi so dolžni preverjati izkaze poslovnega izida podjetij in oseb, ki so davčni zavezanci v tej državi.
Under international commitments it may also be necessary to forward information to other countries — either spontaneously or on request.
V skladu z mednarodnimi zavezami je morda treba informacije posredovati drugim državam – prostovoljno ali na zahtevo.
It must be within the remit of the Member State’s tax authority itself to decide how to fulfil its control tasks.
Odločitev o načinu izpolnjevanja nadzorne naloge mora biti v pristojnosti davčnega organa države članice.
It is of crucial importance to the Danish tax authorities that Danish tax revenue is safeguarded taking account of the available resources.
Za danske davčne organe je bistveno, da se zavarujejo davčni prihodki na Danskem, pri čemer se upoštevajo razpoložljiva sredstva.