natgillin/translations-raw huggingface dataset:
In fact, they argued that it is possible to register in the Polish Register of Ships a vessel owned by a citizen of a European Union Member State or a legal person whose seat is in a European Union Member State, as well as a vessel which:
Trdili so, da je v Poljskem ladijskem registru mogoče registrirati plovilo v lasti državljana države članice Evropske unije ali pravne osebe, ki ima sedež v državi članici Evropske unije, pa tudi plovilo:
is at least half-owned by a citizen of a Member State or a legal person whose registered seat is in a Member State, providing that the owner of the ship has his place of residence or the seat of his principal plant or branch in a Member State (may be entered in the Polish Register of Ships in the Permanent Register of Ships on application of all the joint-owners);
kadar je vsaj polovica plovila v lasti državljana države članice ali pravne osebe s sedežem v državi članici, če ima lastnik ladje stalno prebivališče ali sedež svojega glavnega obrata ali podružnice v državi članici (v Poljski ladijski register v Stalnem ladijskem registru se lahko vpiše na podlagi vloge vseh skupnih lastnikov),
is owned by an association of capital with registered seat abroad, in which association the citizen of a European Union Member State or the legal person whose registered seat is in a European Union Member State holds share capital, providing that the owner of the ship has his place of residence or the seat of his principal plant or branch in a European Union Member State (may be entered in the Polish Register of Ships in the Permanent Register of Ships on application of the owner).
kadar je v lasti kapitalske združbe z registriranim sedežem v tujini, v kateri ima državljan države članice Evropske unije ali pravna oseba s sedežem v državi članici Evropske unije, delniški kapital, če ima lastnik ladje stalno prebivališče ali sedež svojega glavnega obrata ali podružnice v državi članici Evropske unije (v Poljski ladijski register v Stalnem ladijskem registru se lahko vpiše na podlagi vloge lastnika).
The Polish authorities also clarified that foreign persons from the Member States and EEA countries may embark upon and conduct business activities along the same principles as Polish entrepreneurs.
Poljski organi so pojasnili tudi, da lahko tuje osebe iz držav članic in držav EGP začnejo in opravljajo poslovne dejavnosti po istih načelih kot poljski podjetniki.
In addition, citizens of non-EU/EEA states may also embark upon and conduct business activities along the same principles as Polish citizens if they are legally residing in Poland.
Poleg tega lahko tudi državljani držav, ki niso članice EU/EGP, začnejo in opravljajo poslovne dejavnosti po istih načelih kot poljski državljani, če zakonito prebivajo na Poljskem.
Furthermore, foreign entrepreneurs (a foreign person carrying out business activities abroad) may take up business activities in the form of branches and set up representations in Poland (pursuant to the Business Activities Freedom Act).
Poleg tega lahko tuji podjetniki (tuja oseba, ki opravlja poslovne dejavnosti v tujini) na Poljskem začnejo opravljati poslovne dejavnosti v obliki podružnic in ustanovijo predstavništva (v skladu z Zakonom o prostem opravljanju poslovne dejavnosti).
A branch is a separate and organisationally independent part of business activities carried out by the entrepreneur beyond the entrepreneur’s seat or principal place of business activity.
Podružnica je ločen in organizacijsko neodvisen del poslovnih dejavnosti, ki jih opravlja podjetnik zunaj podjetnikovega sedeža ali glavnega kraja poslovne dejavnosti.
The Polish authorities argued that opening a foreign entrepreneur’s branch is not complicated, and does not require that the foreign entrepreneur meet detailed conditions.
Poljski organi so trdili, da odpiranje podružnice tujega podjetnika ni zapleteno in od tujega podjetnika ne zahteva izpolnjevanja podrobnih pogojev.
As regards representations, they may involve exclusively activities relating to advertising and promotion of the foreign entrepreneur.
V zvezi s predstavništvi, ta lahko vključujejo samo dejavnosti v zvezi z oglaševanjem in promocijo tujega podjetnika.
Based on the above, regarding the Commission’s preliminary assessment that the conditions for strategic and commercial management contained in the tonnage tax scheme seem to limit the possibilities for subsidiaries to be established and appear to give rise to problems of de facto discrimination and to limit the freedom of establishment, the Polish authorities argued that such conclusion is unfounded and not based on the applicable legislation.
Na podlagi navedenega so poljski organi v zvezi s predhodno oceno Komisije, da pogoji za strateško in komercialno upravljanje, ki jih vsebuje sistem davka na tonažo, na videz omejujejo možnosti za ustanavljanje odvisnih družb in morda povzročajo probleme dejanske diskriminacije ter omejujejo svobodo ustanavljanja sedeža, trdili, da je tak sklep neosnovan in ne temelji na veljavni zakonodaji.
The ‘All-or-nothing’ option
Možnost „vse ali nič“
In relation to the 5-year lock-in period foreseen in the notified scheme, the Polish authorities underlined that the Guidelines do not set up conditions relating to lock-in periods.
V zvezi z obveznim petletnim obdobjem, ki je predvideno v prijavljenem sistemu, so poljski organi poudarili, da Smernice ne postavljajo pogojev glede obveznih obdobij.
In addition, the introduction of the 5-year tonnage tax period establish the possibility of attaining a more rapid effect of the implemented regulations, such as the return of vessels owned by Polish ship-owners to the use of the Polish ensign i.e. the European Union ensign.
Poleg tega je uvedba petletnega obdobja davka na tonažo zagotovila možnost za hitrejše doseganje učinka uvedenih predpisov, kakor je vračanje plovil, ki so v lasti poljskih lastnikov ladij, v uporabo pod poljsko zastavo, tj. zastavo Evropske unije.
Poland concluded that in the light of the commitment that after 10 years Poland will once again submit the tonnage tax scheme to the European Commission as an aid scheme, the prolongation of the tonnage tax period to 10 years will lead to difficulties in the appropriate analysis of the introduced scheme, which must be carried out before it is once again submitted by Poland.
Poljska je ugotovila, da bo v skladu z zavezo, da po desetih letih Evropski komisiji ponovno predloži sistem davka na tonažo kot shemo pomoči, podaljšanje obdobja davka na deset let povzročilo težave pri ustrezni analizi uvedenega sistema, ki jo je treba izdelati, preden Poljska ponovno predloži shemo.
Nevertheless, as noted in recital 42 of the present decision, the Polish authorities subsequently committed to modify their tonnage tax scheme by extending the tonnage tax period for companies to 10 years.
Vseeno pa so se poljski organi, kakor je navedeno v uvodni izjavi 42 tega sklepa, pozneje zavezali, da bodo svoj sistem davka na tonažo spremenili tako, da bodo obdobje davka na tonažo za podjetja podaljšali na deset let.
Only one interested party, Bugsier Reederei- und Bergungsgesellschaft mbH & Co. KG (hereinafter Bugsier Reederei), reacted by letter of 20 December 2007 to the publication in the Official Journal of the notice summarising the Commission Decision of 11 December 2007.
Na objavo obvestila v Uradnem listu, ki povzema Odločbo Komisije z dne 11. decembra 2007, se je odzvala samo ena zainteresirana stran, Bugsier Reederei- und Bergungsgesellschaft mbH & Co. KG (v nadaljnjem besedilu: Bugsier Reederei), z dopisom z dne 20. decembra 2007.
According to Bugsier Reederei, towage should not be covered by the Polish tonnage tax regime.
Po mnenju Bugsier Reederei vleka ne bi smela biti vključena v poljski sistem davka na tonažo.
In their view, such an inclusion could cause serious distortion of competition in the European towage sector.
Po njihovem mnenju bi vključitev vleke lahko povzročila resno izkrivljanje konkurence v evropskem sektorju vleke.
Existence of aid under Article 107(1) of the TFEU
Izvajanje pomoči v skladu s členom 107(1) PDEU
Under Article 107(1) of the TFEU, 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 incompatible with the internal market.
V skladu s členom 107(1) PDEU 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 z notranjim trgom, kolikor prizadene trgovino med državami članicami.
Through the tonnage tax scheme, the Polish authorities grant an advantage, by lowering the corporate or personal income tax that this sector would otherwise have to bear, through State resources, thereby favouring certain undertakings since the measure is specific to the maritime transport sector.
Prek sistema davka na tonažo poljski organi zagotavljajo ugodnost z zniževanjem davka od dobička pravnih oseb ali dohodnine, ki bi jo ta sektor sicer moral prenašati, z državnimi sredstvi, in s tem dajejo prednost posameznim podjetjem, ker je ukrep specifičen za sektor pomorskega prometa.
Such advantages threaten to distort competition and could affect trade between Member States, since such shipping activities are essentially carried out on a worldwide market on which undertakings from other Member States compete.
Take ugodnosti bi lahko izkrivljale konkurenco in prizadele trgovino med državami članicami, ker se taki ladijski prevozi v glavnem izvajajo na svetovnem trgu, na katerem konkurirajo podjetja iz drugih držav članic.
Therefore, the Commission considers that the notified scheme should be qualified as State aid within the meaning of Article 107(1) of the TFEU.
Zato Komisija meni, da bi bilo treba priglašeno shemo označiti kot državno pomoč v smislu člena 107(1) PDEU.
Under Article 107(3)(c) of the TFEU, aid to facilitate the development of certain economic activities may be considered compatible with the internal 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 107(3)(c) PDEU se lahko pomoč za spodbujanje razvoja nekaterih gospodarskih dejavnosti šteje za združljivo z notranjim trgom, če ta pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi, in zato zagotavlja možno podlago za izločitev iz splošne prepovedi državne pomoči.
In the present case, the Commission considers Article 107(3)(c) of the TFEU to be the appropriate legal basis applicable to the notified scheme.
V tem primeru Komisija meni, da je člen 107(3)(c) PDEU ustrezna pravna podlaga, ki velja za priglašen sistem.
In particular, aid in favour of the maritime sector must be examined in the light of the Guidelines, including the Ship Management Guidelines, which set out the rules for the eligibility of crew and technical management of ships for tonnage tax or other tax arrangements.
Pomoč v korist pomorskemu sektorju je treba zlasti preveriti v skladu s Smernicami, vključno s Smernicami za upravljanje ladij, ki določajo pravila za upravičenost vključitve vodenja posadke in tehničnega upravljanja ladij v davek na tonažo ali druge davčne ureditve.
Assessment of compatibility
Ocena združljivosti
The Guidelines determine the conditions under which Member States are allowed to set up certain State aid schemes to support their maritime transport industry in the pursuit of general objectives, such as:
Smernice določajo pogoje, pod katerimi lahko države članice vzpostavljajo nekatere sheme državne pomoči, da podprejo svojo dejavnost pomorskega prometa pri doseganju splošnih ciljev, kot so:
improving a safe, efficient, secure and environment friendly maritime transport,
izboljšanje varnega, učinkovitega, zanesljivega in okolju prijaznega pomorskega prometa,
encouraging the flagging or re-flagging to Member States’ registers,
spodbujanje vpisa ali ponovnega vpisa v registre držav članic,
contributing to the consolidation of the maritime cluster established in the Member States while maintaining an overall competitive fleet on world markets,
prispevanje h konsolidaciji pomorskega grozda v državah članicah ob hkratnem ohranjanju celovitega konkurenčnega ladjevja na svetovnih trgih,
maintaining and improving maritime know-how and protecting and promoting employment for EU/EEA seafarers, and
ohranjanje in izboljšanje pomorskega znanja ter zaščita in spodbujanje zaposlovanja za pomorščake EU/EGP ter
contributing to the promotion of new services in the field of short sea shipping following the White Paper on Community transport policy.
prispevanje k spodbujanju novih storitev na področju prevozov po morju na kratkih razdaljah na podlagi Bele knjige o prometni politiki Skupnosti.
Section 3.1 fifth subparagraph of the Guidelines specifically mentions tonnage tax schemes as examples of fiscal measures that ‘have been shown to safeguard high quality employment in the on-shore maritime sector’, and may thus be considered compatible with the internal market.
Peti pododstavek oddelka 3.1 Smernic posebej omenja sisteme davka na tonažo med primeri davčnih ukrepov, ki „so bili prikazani za zaščito visoko kakovostnih delovnih mest na kopnem v pomorskem sektorju“ in se lahko zato štejejo za združljive z notranjim trgom.
However, the Guidelines lay down certain criteria, which such schemes must meet to be considered compatible with the internal market.
Vendar pa Smernice določajo nekatera merila, ki jih morajo taki sistemi izpolniti, da bi se šteli za združljive z notranjim trgom.
The criteria had been reviewed in the opening decision and the Commission had doubts as regards several of them.
V odločitvi o sprožitvi postopka je Komisija merila pregledala in o več merilih izrazila dvome.
The following gives the final assessment of the Commission as regards each of them.
V nadaljevanju je končna ocena Komisije v zvezi z vsakim merilom.
In the decision to initiate the formal investigation procedure the Commission questioned whether natural persons should be eligible for tonnage tax.
V odločitvi o sprožitvi formalnega postopka preiskave je Komisija izrazila dvom, ali se naj fizične osebe vključijo v davek na tonažo.
Indeed, Section 3.1., fourth subparagraph of the Guidelines states that ‘the system of replacing the normalcorporate tax system by a tonnage tax is a State aid’ [38].
Četrti pododstavek oddelka 3.1 Smernic navaja, da „sistem, ki nadomešča običajni sistem davka od dobička pravnih oseb z davkom na tonažo, je državna pomoč“ [38].
In fact, natural persons are subject to personal income tax rather than corporate tax.
Fizične osebe so dejansko pogosteje obdavčene z dohodnino kot z davkom od dobička pravnih oseb.
Moreover, the tonnage tax schemes approved so far by the Commission have only covered replacement of corporate tax systems with tonnage tax schemes.
Poleg tega so sistemi davka na tonažo, ki jih je doslej odobrila Komisija, zajemali samo nadomeščanje sistemov davka od dobička pravnih oseb s sistemi davka na tonažo.
Nevertheless, the Commission takes note that the scope of the Guidelines is not limited to only legal persons, but includes all possible entities which carry out maritime transport.
Ne glede na to Komisija upošteva, da področje uporabe Smernic ni omejeno samo na pravne osebe, temveč vključuje vse možne subjekte, ki opravljajo pomorski promet.
Indeed, Section 2.1., first subparagraph of the Guidelines stipulates that ‘The Guidelines draw no distinction between types of beneficiary in terms of their legal structure (whether companies, partnerships or individuals), nor between public or private ownership, and any reference to companies shall be taken to include all other types of legal entity.’ [38] Emphasis added.
Dejansko prvi odstavek oddelka 2.1 Smernic določa, da „Smernice ne razlikujejo med vrstami upravičencev glede na njihovo pravno strukturo (naj gre za podjetja, partnerstva ali posameznike) in tudi ne med javnim in zasebnim lastništvom, pri vsakem sklicu na podjetje pa se upošteva, da vključuje vse druge vrste pravnih oseb“ [38] Dodan je poudarek. .
This is moreover coherent with the approach followed by EU competition law which only refers to undertakings independently from their legal form.
To je tudi v skladu s pristopom, ki ga uporablja konkurenčno pravo EU, ki se sklicuje samo na podjetja, ne glede na njihovo pravno obliko.
In addition, there will be no distinction in the treatment of natural and legal persons, since the calculation of the tax base will be the same and the same rate of 19 % will be subsequently applied to all entities.
Poleg tega se fizične in pravne osebe ne bodo različno obravnavale, ker bo izračun davčne osnove za vse subjekte enak in bo zanje veljala ista stopnja 19 %.
Therefore, there is no reason to treat differently under the guidelines natural persons and the doubts of the Commission in this respect are alleviated.
Zato v skladu s smernicami ni razloga za različno obravnavanje fizičnih oseb, dvomi Komisije v zvezi s tem pa so manjši.
Moreover, natural persons will not be allowed to further reduce their tonnage tax due (up to the level of paying no tax), since following the commitment undertaken by the Polish authorities, the natural persons will not be able to deduct social security and health insurance contributions from respectively their tonnage tax and tonnage tax base.
Poleg tega fizične osebe ne bodo smele dodatno znižati svojega predpisanega davka na tonažo (do ravni, ko se davka ne plača), ker na podlagi zaveze, ki so jo sprejeli poljski organi, fizične osebe ne bodo mogle odbiti prispevkov za socialno varstvo od davčne osnove za davek na tonažo in prispevkov za zdravstveno zavarovanje od zneska tega davka.
This will further ensure an equal level of tonnage tax payment for all entities eligible for tonnage tax irrespective of their legal form (natural or legal persons, foreign entrepreneurs, etc.).
To bo zagotovilo tudi enako raven plačila davka na tonažo za vse subjekte, ki izpolnjujejo pogoje za davek na tonažo, ne glede na njihovo pravno obliko (fizične ali pravne osebe, tuji podjetniki itd.).
As regards the possibility for natural persons to deduct social security and health insurance contributions from respectively their tonnage tax and tonnage tax base, the Commission takes note of the commitment undertaken by the Polish authorities according to which this will be removed from the law.
V zvezi z možnostjo, da fizične osebe odštejejo prispevke za socialno varnost od davčne osnove za davek na tonažo, prispevke za zdravstveno zavarovanje pa od tega davka, Komisija upošteva zavezo, ki so jo sprejeli poljski organi, v skladu s katero bodo to možnost odstranili iz zakona.
This commitment also includes legal persons subject to personal income tax.
Ta zaveza vključuje tudi pravne osebe, ki so dohodninske zavezanke.
The Commission welcomes this commitment as such a possibility would run against the rationale of the tonnage tax (replacing the normal profit obtained by deducting real charges from revenues by notional profit) and provide undue advantages.
Komisija pozdravlja to obvezo, saj bi taka možnost nasprotovala temeljnemu načelu davka na tonažo (ki nadomešča običajni dobiček, ki se izračuna z odštetjem dejanskih obremenitev od prihodkov, z domnevnim dobičkom) in zagotovila neupravičene prednosti.
It could also introduce an unjustified distinction in the treatment between natural persons and legal persons.
Lahko bi uvedla tudi neupravičeno razlikovanje pri obravnavi med fizičnimi osebami in pravnimi osebami.
In addition, the Commission considers that the definition of foreign and national entities contained in Article 2(3) of the Tonnage Tax Act does not raise concerns as regards possible discrimination between these entities, excluding any potential disadvantages for the foreign entities with respect to their eligibility to the Polish tonnage tax scheme.
Poleg tega Komisija meni, da opredelitev tujih in nacionalnih subjektov v členu 2(3) Zakona o davku na tonažo ne vzbuja zaskrbljenosti v zvezi z možno diskriminacijo med temi subjekti, ker izključuje vse možne neugodne učinke za tuje subjekte v zvezi z njihovo upravičenostjo do poljskega sistema davka na tonažo.
Eligible main activities
Glavne upravičene dejavnosti
As indicated in the decision to initiate the formal investigation procedure, the Commission considers that the coverage by tonnage tax of the international maritime transport of freight and/or passengers is consistent with the Guidelines.
Kot je navedeno v odločitvi o sprožitvi formalnega postopka preiskave, Komisija meni, da je vključitev mednarodnega pomorskega prevoza tovora in/ali potnikov v davek na tonažo v skladu s Smernicami.
Furthermore, as regards the inclusion in the tonnage tax scheme of activities related to transport of freight and/or passengers, the Commission notes that the Guidelines indeed apply to companies carrying out maritime services, i.e. carriage of goods or passengers at sea [39], therefore the Guidelines explicitly cover the transport of passengers and/or freight as services eligible for tonnage tax.
Poleg tega Komisija glede vključitve dejavnosti v zvezi s prevozom blaga in/ali potnikov v sistem davka na tonažo ugotavlja, da Smernice dejansko veljajo za podjetja, ki opravljajo pomorske storitve, tj. prevoz blaga ali potnikov po morju [39], zato Smernice izrecno vključujejo prevoz potnikov in/ali tovora kot storitve, ki izpolnjujejo pogoje za davek na tonažo.
With respect to sea rescue operations (vessels for the rescue and transport of person at sea) the Commission considers, in line with its decision making practice [40], that such services should be eligible for tonnage tax as they are ancillary to and directly related to maritime transport.
V zvezi z reševalnimi operacijami na morju (plovila za reševanje in prevoz oseb po morju) Komisija v skladu s svojo prakso odločanja [40] meni, da bi morale biti take storitve vključene v davek na tonažo, ker so pomožne storitve v pomorskem prometu in neposredno povezane z njim.
With respect to towage, the Guidelines stipulate in Section 3.1 fourteenth subparagraph that ‘towage’ is covered by the scope of the Guidelines only if more than 50 % of the towage activity effectively carried out by a tug during a given year constitutes ‘maritime transport’.
V zvezi z vleko Smernice v štirinajstem pododstavku oddelka 3.1 določajo, da je „vleka“ vključena v področje uporabe Smernic samo, če se več kot 50 % dejansko izvedene vlečne dejavnosti vlačilca med letom nanaša na „pomorski promet“.
Waiting time may be proportionally assimilated to that part of total activity effectively carried out by a tug which constitutes ‘maritime transport’.
Čakalni čas se lahko sorazmerno pripiše k tistemu delu dejansko izvedene skupne dejavnosti vlačilca, ki se nanaša na „pomorski promet“.
With respect to dredging, the Guidelines establish at Section 3.1 sixteenth subparagraph: ‘However, fiscal arrangements for companies (such as tonnage tax) may be applied to those dredgers whose activity consists in “maritime transport” — that is, the transport at deep sea of extracted materials — for more than 50 % of their annual operational time and only in respect of such transport activities.’
V zvezi s poglabljanjem dna Smernice v šestnajstem pododstavku oddelka 3.1 določajo: „Vendar pa se lahko davčne ureditve za podjetja (kakor je davek na tonažo) uporabljajo za tiste plavajoče bagre, katerih dejavnost je vključena v ‚pomorski promet‘ – to je, prevoz izkopanega materiala po odprtem morju – z več kot 50 % njihovega letnega obratovalnega časa in samo v zvezi s takimi prevoznimi dejavnostmi.“