natgillin/translations-raw huggingface dataset:
According to the French authorities, these last conditions impose mutualisation in terms of premiums or generations and the achievement of a minimum level of effective solidarity.
Po navedbah francoskih organov ta merila nalagajo tarifno ali generacijsko vzajemnost in uresničitev vsaj minimalne ravni učinkovite solidarnosti.
They aim to encourage the dissemination of contrats solidaires et responsables and cover for the entire population, especially by accepting a significant proportion of young or elderly people, two categories encountering the greatest difficulties in obtaining (supplementary) sickness insurance on account of their low resources (the young) or the potential cost they represent (the elderly).
Njihov namen naj bi bil spodbujati sklepanje polic, ki temeljijo na solidarni odgovornosti, in pokritje vsega prebivalstva, zlasti z vključitvijo znatnega deleža mladih in starejših, dveh kategorij oseb, ki imata največ težav pri pridobitvi (dopolnilnega) zdravstvenega zavarovanja, mladi zaradi nizkih prihodkov, starejši pa zaradi stroškov, ki jih lahko povzročijo.
The scheme also requires these conditions to be assessed at group level, in respect of their activities which are taxable in France.
Mehanizem še nalaga, da se ta merila presojajo na ravni skupin glede na njihove obdavčljive dejavnosti v Franciji.
The object of this provision is apparently to avoid circumvention of the scheme or set-ups leading to concentration of this type of risk in a few ad hoc structures, in contradiction with the objective of mutualisation.
Cilj te določbe naj bi bil preprečiti izogibanje mehanizmu ali ureditvam, zaradi katerih bi se te vrste tveganje skoncentriralo v nekaterih priložnostnih strukturah, kar je v nasprotju s ciljem razpršitve.
According to the French authorities, the aim of all these conditions is to encourage insurers to develop the dissemination of these policies, to participate in the implementation of basic and supplementary universal sickness cover and to offer supplementary sickness cover to the entire population under controlled premium conditions.
Kot navajajo francoski organi, naj bi s postavitvijo teh pogojev zavarovalnice spodbudili k razširjanju teh polic, sodelovanju pri izvajanju osnovnega in dopolnilnega univerzalnega zdravstvenega zavarovanja ter ponudbi dopolnilnega zdravstvenega zavarovanja vsemu prebivalstvu pod nadzorovanimi pogoji v zvezi s premijami.
Persons who are targeted in particular are those whose state of health or financial situation does not allow them to take out individual cover.
To zadeva zlasti osebe, ki si zaradi svojega zdravstvenega stanja ali finančnih zmožnosti ne morejo privoščiti individualnega zavarovanja.
The entry into force of this tax measure, initially planned for 1 January 2008 as regards the exemption from corporation tax and the financial year 2010 with regard to the exemption from local business tax, has been postponed until 1 January 2012 and the financial year 2013 respectively, pending Commission approval of the relevant schemes.
Začetek veljavnosti tega mehanizma, ki je bil sprva predviden za 1. januar 2008, kar zadeva oprostitev davka od dobička pravnih oseb, in poslovno leto 2010, kar zadeva oprostitev lokalnega davka za podjetja, je bil prestavljen na 1. januar 2012 oziroma v poslovno leto 2013, dokler zadevnih shem ne odobri Komisija.
Tax deduction for equalisation provisions relating to certain supplementary group insurance policies
Davčna olajšava za sredstva, dodeljena izravnalnim rezervacijam, ki pripadajo nekaterim policam o kolektivnem dopolnilnem zavarovanju
This second tax measure aims to enable insurers to benefit from the tax deduction for equalisation provisions relating to certain supplementary group insurance policies (Article 39 quinquies GD of the General Tax Code (CGI)) beyond that which is permitted under ordinary law (Article 39 quinquies GB) for such provisions.
Na podlagi tega drugega davčnega mehanizma so zavarovalnice upravičene do davčne olajšave za sredstva, dodeljena izravnalnim rezervacijam, ki pripadajo nekaterim kolektivnim policam za dopolnilno zavarovanje (člen 39d GD splošnega zakonika o davkih), poleg tega, kar za take rezervacije dopušča ureditev občega prava (člen 39d GB).
The constitution of a technical equalisation provision [16] is provided for in the accounting and prudential regulations governing insurers.
Oblikovanje izravnalnih zavarovalno-tehničnih rezervacij [16] je predvideno z računovodskimi in bonitetnimi predpisi za zavarovalnice.
Article 30 of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings [17] defines the equalisation provision as follows: ‘The equalisation provision shall comprise any amounts set aside in compliance with legal or administrative requirements to equalise fluctuations in loss ratios in future years or to provide for special risks.’.
V členu 30 Direktive Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih zavarovalnic [17] je določeno, da izravnalne rezervacije „obsegajo kakršne koli zneske, dane na stran v skladu s pravnimi ali upravnimi zahtevami za izravnavo nihanj škodnega rezultata ali za pokrivanje izjemnih nevarnosti“.
In this particular case, the equalisation provision is intended to cushion fluctuations in loss relating to the group operations providing cover for death or physical injury (incapacity and invalidity).
V obravnavanem primeru so izravnalne rezervacije namenjene obvladovanju nihanja deleža škod pri kolektivnih zavarovanjih za primer smrti ali telesnih poškodb (delovna nezmožnost in invalidnost).
These fluctuations in results (from 1 financial year to another) would be linked to the actual calls on the cover provided by the insurance policies taken out in relation to the hypotheses regarding pay-outs under the cover used to draw up the insurance premium rates.
Ta nihanja rezultata (od enega poslovnega leta do drugega) naj bi bila povezana z dejanskim uveljavljanjem jamstev, predvidenih v sklenjenih zavarovalnih policah, v primerjavi z domnevami glede uveljavljanja jamstvenih obveznosti, ki so se upoštevale pri določitvi višin zavarovalnih premij.
The provision allows the technical results relating to the operations concerned to be smoothed, with a view to cushioning significant fluctuations in loss likely to be recorded subsequently.
Rezervacije omogočajo izravnavo zavarovalno-tehničnih rezultatov za zadevna zavarovanja, da se izravnajo velika nihanja deleža škod, ki bi bila lahko ugotovljena v prihodnje.
According to the French authorities, the new equalisation provision referred to in Article 39 quinquies GD contributes to the general objective to develop and improve the supply, by insurers, of personal protection cover subscribed to under a so-called ‘designation’ procedure.
Po navedbah francoskih organov nove izravnalne rezervacije iz člena 39d GD prispevajo k uresničitvi splošnega cilja razvoja in izboljšanja ponudbe zavarovalnic, kar zadeva jamstva dodatne socialne varnosti, sklenjena v okviru tako imenovanega „postopka imenovanja“.
This refers to the supplementary group cover resulting from occupational or inter-occupational conventions or collective agreements, company agreements or employer decisions taken, under which the insurer is designated by the social partners (designation procedure).
To zadeva dodatna kolektivna jamstva, ki izhajajo iz panožnih ali medpanožnih kolektivnih pogodb ali sporazumov, podjetniških sporazumov ali odločitev delodajalca, v okviru katerih zavarovalnico imenujejo socialni partnerji („postopek imenovanja“).
This designation entails the obligation for the designated insurer to respect the contractual conditions negotiated by the social partners [18] (including the clauses concerning the readjustment of rates).
Na podlagi tega imenovanja mora imenovana zavarovalnica upoštevati pogodbene pogoje, ki so jih s pogajanji dosegli socialni partnerji [18] (vključno z določbami o prilagoditvi premij). Imenovanje velja za največ pet let, nato pa je obvezna ponovna preučitev izbrane zavarovalnice. Pogodbe z določbo o imenovanju, ki je bila na panožni ravni uvedena po dogovoru med socialnimi partnerji, so še vedno predmet odloka o razširitvi, ki ga izda minister, pristojen za socialno varnost.
According to the French authorities, designation makes it possible to obtain a more advantageous contribution/cover ratio from the designated insurer and to obtain access for all employees of an economic sector to the same cover, whatever the size of the undertaking to which they belong.
Po navedbah francoskih organov imenovanje omogoča, da se od imenovane zavarovalnice pridobi ugodnejše razmerje med prispevkom in jamstvom, vsem zaposlenim iz gospodarskega sektorja pa se zagotovi dostop do enakih jamstev ne glede na velikost podjetja, ki mu pripadajo.
It also implies a periodical review of the terms and conditions of organisation and mutualisation of the risks and the designation of the insurer considered.
Vključevalo naj bi tudi reden ponovni pregled pravil ureditve razpršitve tveganj in imenovanja zadevne zavarovalnice.
This measure also allows improvement, to the benefit of the individual consumer, of the control of rates and the quality of the benefits provided on the occurrence of serious events such as invalidity, incapacity or death, which have significant social and financial consequences for the insured person or his family (additional expenses, loss of income, exclusion, etc.).
S tem ukrepom naj bi se v korist posameznega potrošnika omogočilo tudi izboljšanje nadzora nad premijami in kakovosti storitev ob uresničitvi resnih tveganj, kot so invalidnost, delovna nezmožnost ali smrt, ki imajo za zavarovanca ali njegovo družino precejšnje socialne in finančne posledice (dodatni izdatki, izguba prihodka, izključenost itd.).
More precisely, the mechanism of the provision of cover for death, invalidity and incapacity subscribed to under a designation procedure aims to enable designated insurers:
Natančneje, namen mehanizma rezervacij za jamstva v primeru smrti, invalidnosti in delovne nezmožnosti, prevzeta v okviru postopka imenovanja, je, da se imenovanim zavarovalnicam omogoči:
to defray shortfalls from this type of policy, in relation to the average provided for originally, which could result from risks of loss (amounts and numbers) or shift in the risk (changes in data on which the original rates were based),
kritje negativnih razlik pri tej vrsti polic v primerjavi s prvotno predvidenim povprečjem, ki bi bile lahko posledica nepredvidljivosti deleža škod (glede zneskov in števila) ali odklona od tveganja (sprememba podatkov, ki so se upoštevali pri prvotni določitvi premij),
to improve the capital and the solvency margin of the insurers which offer these operations through the constitution of the special provision.
povečanje lastnih sredstev in minimalnega kapitala zavarovalnic, ki ponujajo ta zavarovanja, z oblikovanjem posebnih rezervacij.
In practice, the annual allocation to the provision is eligible for deduction within the limit of the technical profit [20] from the operations concerned.
V praksi je letna dodelitev sredstev za rezervacije dovoljena kot odbitek v mejah zavarovalno-tehničnega dobička [20] zadevnih zavarovalnih poslov.
The total amount of the provision may not exceed 130 % of the total amount of the contributions relating to these operations as a whole carried out during the financial year.
Skupni znesek rezervacij ne sme preseči 130 % skupnega zneska prispevkov, vplačanih za vse te zavarovalne posle, izvedene v poslovnem letu.
The provision is assigned to offsetting technical losses for the financial year in the order of seniority of the annual allocations.
Rezervacije se namenijo za izravnavo negativnih zavarovalno-tehničnih rezultatov poslovnega leta v časovnem vrstnem redu letno dodeljenih sredstev.
The annual allocations not used within a period of 10 years are transferred to a special tax-exempt reserve.
Letno dodeljena sredstva, ki se ne porabijo v desetih letih, se neobdavčena prenesejo v poseben rezervni sklad.
The amount of this special reserve may not exceed 70 % of the total amount of the contributions relating to the operations concerned as a whole carried out during the financial year.
Skupni znesek posebnega rezervnega sklada ne sme preseči 70 % skupnega zneska prispevkov, vplačanih za vse zadevne zavarovalne posle, izvedene v poslovnem letu.
The surplus from these allocations is carried forward to the taxable profit after a period of 10 years from their entry in the accounts.
Presežek teh dodeljenih sredstev se po preteku 10 let od vknjižbe prenese v obdavčljivi dobiček.
Under ordinary law, insurance and reinsurance undertakings (Article 39 quinquies GB) may currently constitute tax-free equalisation provisions relating to the group insurance operations covering death, incapacity or invalidity subject to the following limits:
V okviru ureditve občega prava lahko zavarovalnice in pozavarovalnice (člen 39d GB) zdaj brez plačila davka oblikujejo izravnalne rezervacije za kolektivna zavarovanja za primer smrti, delovne nezmožnosti ali invalidnosti z naslednjimi omejitvami:
the annual allocation to the provision is limited to 75 % of the technical profit from the policies concerned,
letno dodeljena sredstva za rezervacije lahko znašajo največ 75 % zavarovalno-tehničnega dobička iz zadevnih polic,
in relation to the amount of the contributions relating to the policies concerned acquired during the financial year, the total amount of the provision may not exceed a proportion of between 23 % and 100 % depending on the number of insured persons.
skupni znesek rezervacij glede na znesek prispevkov za zadevna zavarovanja, vplačanih v poslovnem letu, ne sme preseči od 23- do 100-odstotnega deleža glede na število zavarovancev.
Each provision is allocated to offsetting technical losses of the financial year in the order of seniority of the annual allocations.
Vse rezervacije se namenijo izravnavi negativnih zavarovalno-tehničnih rezultatov poslovnega leta v časovnem vrstnem redu letno dodeljenih sredstev.
Moreover, the allocations which could not be used within a period of 10 years are carried forward to the taxable profit.
Poleg tega se dodeljena sredstva, ki jih ni bilo mogoče porabiti v 10 letih, prenesejo v obdavčljivi dobiček.
REASONS HAVING TRIGGERED THE INITIATION OF THE FORMAL INVESTIGATION PROCEDURE
RAZLOGI ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
In its decision to initiate the formal investigation procedure of 13 November 2007, the Commission expressed doubts about the application of Article 107(2)(a) TFEU concerning the two tax measures concerned [21].
Komisija je v odločitvi o začetku formalnega postopka preiskave z dne 13. novembra 2007 izrazila dvome glede uporabe člena 107(2)(a) PDEU v zvezi z obema zadevnima davčnima ukrepoma [21].
As regards the first measure (exemptions from corporation tax and local business tax for management operations connected with contrats solidaires et responsables), the Commission considered that France had not provided evidence of the advantage being passed on in full to consumers.
Komisija je glede prvega ukrepa (oprostitev plačila davka od dobička pravnih oseb in lokalnega davka za podjetja na podlagi dejavnosti upravljanja polic, ki temeljijo na načelu solidarne odgovornosti) menila, da Francija ni dokazala, da bo ugodnost v celoti prenesena na potrošnike.
The Commission also questioned whether the condition of absence of discrimination related to the origin of the product was complied with on account of the existence of thresholds relating to the number (120000/150000) or proportion (80 %/90 %) of contrats solidaires et responsables in the sickness insurance policy portfolio of the insurers concerned.
Komisija je prav tako dvomila glede spoštovanja pogoja nediskriminacije glede na poreklo izdelka, ker je bil za portfelj zdravstvenih zavarovanj zadevnih zavarovalnic določen prag glede števila (120000 oziroma 150000 polic) in deleža (80 oziroma 90-odstotni delež) polic, ki temeljijo na načelu solidarne odgovornosti.
As regards the second measure (tax deduction for equalisation provisions), the Commission was of the opinion that none of the three conditions for the application of Article 107(2)(a) TFEU seemed to be met.
Komisija je glede drugega ukrepa (davčna olajšava za sredstva, namenjena izravnalnim rezervacijam) menila, da ni izpolnjen nobeden od treh pogojev za uporabo člena 107(2)(a) PDEU.
Firstly, in the Commission’s opinion, the social character of the measure at the time the insurance policies are taken out, namely before the serious events they cover actually occur, did not seem to be established clearly.
Prvič, socialni značaj ukrepa po mnenju Komisije ni v celoti dokazan, če upoštevamo fazo sklenitve police za zdravstveno zavarovanje, to je pred nastankom resnih okoliščin.
Secondly, passing on the aid in full to the consumer/insured person seemed even more hypothetical and uncertain than for the first measure.
Drugič, prenos celotne pomoči na potrošnike/zavarovance se je zdel še bolj hipotetičen in prepuščen naključju kot pri prejšnjem ukrepu.
Passing on the advantage also seemed to be potentially beneficial to employers in so far as they too contribute to financing the policy.
Od prenosa ugodnosti bi prav tako lahko imeli korist delodajalci, saj tudi oni prispevajo k financiranju zavarovanja.
Thirdly, the high degree of concentration of the market for designation policies in the hands of provident societies in the present context seemed to have the potential to amount to de facto discrimination in their favour.
Tretjič, visoka stopnja koncentracije trga pogodb o imenovanju, ki so v rokah ustanov dodatne socialne varnosti, bi v sedanjih razmerah lahko vodila k dejanski diskriminaciji v korist teh ustanov.
Following publication of the decision to initiate the procedure, comments were received from the Fédération Nationale de la Mutualité Française (FNMF), the Fédération française des Sociétés d’Assurance (FFSA), the Centre technique des Institutions de prévoyance (CTIP), the Union Nationale Interfédérale des Œuvres et Organismes Privés Sanitaires et Sociaux (UNIOPSS), the Fédération nationale des Comités féminins pour le Dépistage des Cancers, the Union Fédérale des Consommateurs — Que choisir (UFC — Que choisir) and an anonymous third party.
Po objavi odločitve o začetku postopka so pripombe poslali Fédération Nationale de la Mutualité Française (FNMF), Fédération française des Sociétés d’Assurance (FFSA), Centre technique des Institutions de prévoyance (CTIP), Union Nationale Interfédérale des Œuvres et Organismes Privés Sanitaires et Sociaux (UNIOPSS), Fédération nationale des Comités féminins pour le Dépistage des Cancers, Union Fédérale des Consommateurs – Que choisir (UFC – Que choisir) in anonimna tretja oseba.
The majority of the interested parties view the two tax measures in question in a positive light and their comments largely tie in with the arguments advanced by the French authorities.
Večina zainteresiranih strani je naklonjenih obema zadevnima davčnima ukrepoma in njihove pripombe se večinoma ujemajo s trditvami, ki so jih navedli francoski organi.
They stress the existence of strong competition in the market for supplementary health insurance and the excellent liquidity of the market.
Poudarjajo obstoj močne konkurence na trgu dopolnilnega zdravstvenega zavarovanja in odlično likvidnost trga.
They also emphasise that the cover concerned by the two measures compensates for the deficiencies of social security.
Poudarjajo še, da se bodo z zavarovanjem, ki ga prinašata zadevna ukrepa, odpravile pomanjkljivosti sistema socialne varnosti.
By creating tax incentives which are easily accessible by all supplementary health insurance operators, the French authorities are creating the conditions to transform the segment of persons of little interest a priori in terms of risk profile or solvency into a segment with new economic appeal.
Francoski organi naj bi z uvedbo davčnih spodbud, ki bodo zlahka dostopne vsem akterjem na področju dopolnilnega zdravstvenega zavarovanja, ustvarili pogoje za preoblikovanje segmenta oseb, ki glede na profil tveganja ali plačilno zmožnost a priori niso zanimive, v nov gospodarsko zanimiv segment.
As regards the first measure (exemption for contrats solidaires et responsables), the FFSA is nevertheless concerned about the existence of excessively high thresholds which constitute an obvious advantage for operators already having a strong presence in the market.
FFSA ima glede prvega ukrepa (oprostitev za police, ki temeljijo na solidarni odgovornosti) kljub vsemu pomisleke zaradi previsokih pragov, ki naj bi pomenili očitno ugodnost za ponudnike, ki so že dobro uveljavljeni na trgu.
Although the FFSA understands the principle of a threshold to avoid situations which are too complex to manage, it considers on the other hand that it is essential for this threshold not to constitute an obstacle to the granting of aid on account of its level.
FFSA sicer razume, da je namen praga izogniti se primerom, katerih upravljanje bi bilo preveč zapleteno, vendar po drugi strani meni, da je nujno, da višina tega praga ni ovira za dodelitev pomoči.
It considers, too, that the criteria associated with the structure of the population covered (percentage of under-25s, pensioners, etc.) lead to selecting the beneficiaries of the aid without real justification in relation to the stated aim.
Meni še, da merila glede strukture zavarovancev (delež mlajših od 25 let, upokojencev itd.) pripeljejo do tega, da se prejemniki pomoči izberejo brez prave upravičenosti glede na zastavljeni cilj.
These criteria benefit homogeneous mutual associations access to which is subject to status or occupational criteria, to the detriment of mutual associations open to all areas of the public.
Ta merila naj bi dajala prednost homogenim vzajemnim družbam, ki vključitev pogojujejo s statusnimi in poklicnimi merili, v škodo vzajemnih družb, ki so dostopne vsemu prebivalstvu.
These criteria also introduce a potential difference in treatment between insured persons.
Zaradi teh meril naj bi obstajala tudi možnost različnega obravnavanja zavarovancev.
The CTIP, for its part, states that, to ensure their quality, the services proposed by insurers require significant investments which it must be possible to amortise among groups of sufficiently numerous insured persons.
CTIP pojasnjuje, da so za kakovost storitev, ki jih ponujajo zavarovalnice, potrebna velika vlaganja, ki jih je treba amortizirati na dovolj velikem številu kategorij zavarovancev.
This objective explained the thresholds.
Ta cilj naj bi pojasnil pragove.
The CTIP also refers to the obligation for insurance undertakings within the European Union to set aside a solvency margin.
CTIP navaja tudi obveznost zavarovalnic v Evropski uniji, da oblikujejo minimalne kapitalske rezerve.
If all technical profits were to revert to insured persons, solvency would not be met.
Če bi morali vsi zavarovalno-tehnični dobički pripasti zavarovancem, kapitalska ustreznost ne bi bila zagotovljena.
It would therefore be perfectly natural for at least part of the advantage to serve to cover, in whole or in part, the increase each year in the solvency requirement.
Prav nič nenavadno naj torej ne bi bilo, da se vsaj del ugodnosti nameni kritju celote ali dela vsakoletnega zvišanja zahteve po kapitalski ustreznosti.
The CTIP states, moreover, that, according to Court of Justice case law, occupational schemes of a contractual nature, on account of their nature and their object, are not covered by the provisions of European Union competition law [22].
CTIP še poudarja, da se v skladu s sodno prakso Sodišča za poklicne sheme pogodbene narave glede na njihovo naravo in cilj ne uporabljajo določbe prava Evropske unije v zvezi s konkurenco [22].
Such schemes also cannot be subject to business taxes since they provide cover which remedies the deficiencies of social security and which is based on conventions and collective agreements.
Take sheme prav tako ne morejo biti predmet poslovnih davkov, saj gre za zavarovanja, s katerimi se odpravljajo pomanjkljivosti sistema socialne varnosti ter ki temeljijo na kolektivnih pogodbah in sporazumih.