natgillin/translations-raw huggingface dataset:
By written questions addressed to the Commission (No E-4431/05, E-4772/05 and E-5800/06) several MEPs indicated that Spain had enacted a special scheme allegedly providing an unfair tax incentive for Spanish companies that acquired significant shareholdings in foreign companies, pursuant to Article 12(5) of the Spanish Corporate Tax Law (‘Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades’ [2], hereinafter ‘TRLIS’).
Več poslancev Evropskega parlamenta je v pisnih vprašanjih za Komisijo (št. E-4431/05, E-4772/05 in E-5800/06) navedlo, da je Španija sprejela posebno shemo, ki domnevno zagotavlja nepošteno davčno spodbudo za španske družbe, ki so pridobile obsežne deleže v tujih družbah, v skladu s členom 12(5) španskega zakona o davku od dohodkov pravnih oseb („Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades “ [2], v nadaljnjem besedilu: TRLIS).
By written question No P-5509/06, Mr David Martin MEP complained to the Commission about the hostile takeover bid by the Spanish energy producer Iberdrola involving purchasing shares of the UK energy generator and distributor Scottish Power Ltd According to Mr Martin, Iberdrola had unfairly benefited from State aid in the form of a tax incentive for the acquisition.
Poslanec Evropskega parlamenta David Martin se je s pisnim vprašanjem št. P-5509/06 pritožil Komisiji glede ponudbe za sovražni prevzem, ki jo je predložil španski proizvajalec energije Iberdrola in vključuje nakup deležev proizvajalca in distributerja energije iz Združenega kraljestva Scottish Power Ltd. Po mnenju D. Martina je imela družba Iberdrola nepoštene koristi od državne pomoči v obliki davčne spodbude za prevzem.
Mr Martin asked the Commission to examine all the competition issues arising from the acquisition, which had been notified on 12 January 2007 for review by the Commission pursuant to Article 4 of Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings [3] (hereinafter ‘the Merger Regulation’).
Martin je Komisijo pozval, naj preuči vsa vprašanja glede konkurenčnosti, ki izhajajo iz prevzema in so bila 12. januarja 2007 priglašena za revizijo Komisije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 z dne 20. januarja 2004 o nadzoru koncentracij podjetij [3] (v nadaljnjem besedilu: Uredba o združitvah).
By Decision dated 26 March 2007 (Case No COMP/M.4517 — Iberdrola/Scottishpower, SG-Greffe(2007) D/201696) [4], the Commission decided not to oppose the notified operation and to declare it compatible with the internal market under Article 6(1)(b) of the Merger Regulation.
Komisija je v Odločbi z dne 26. marca 2007 (zadeva št. COMP/M.4517 – Iberdrola/Scottishpower, SG-Greffe (2007) D/201696) [4] odločila, da ne nasprotuje priglašeni operaciji, in jo razglasila za združljivo z notranjim trgom v skladu s členom 6(1)(b) Uredbe o združitvah.
By letters dated 15 January and 26 March 2007, the Commission asked the Spanish authorities to provide information in order to assess the scope and the effects of Article 12(5) TRLIS with respect to its possible classification as State aid and its compatibility with the internal market.
Komisija je z dopisoma z dne 15. januarja in 26. marca 2007 od španskih organov zahtevala, naj predložijo informacije za presojo področja uporabe in učinkov člena 12(5) TRLIS, kar zadeva njegovo mogočo opredelitev za državno pomoč in njegovo združljivost z notranjim trgom.
By letters dated 16 February and 4 June 2007, the Spanish authorities replied to these requests.
Španski organi so na te zahteve odgovorili z dopisoma z dne 16. februarja in 4. junija 2007.
By fax dated 28 August 2007, the Commission received a complaint by a private operator alleging that the scheme set up by Article 12(5) TRLIS constituted State aid and was incompatible with the internal market.
Komisija je s telefaksom z dne 28. avgusta 2007 prejela pritožbo zasebnega subjekta, ki je trdil, da shema, vzpostavljena s členom 12(5) TRLIS, pomeni državno pomoč in je nezdružljiva z notranjim trgom.
By decision of 10 October 2007 (hereinafter ‘the opening Decision’), the Commission initiated the formal investigation procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (hereinafter ‘TFEU’) (former Article 88(2) of the EC Treaty) in respect of the tax amortisation of financial goodwill provided for by Article 12(5) TRLIS, because it appeared to fulfil all the conditions for being considered State aid within the meaning of Article 107(1) TFEU.
Komisija je z odločitvijo z dne 10. oktobra 2007 (v nadaljnjem besedilu: odločitev o sprožitvi postopka) sprožila formalni postopek preiskave, ki ga določa člen 108(2) Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU) (prej člen 88(2) Pogodbe ES), v zvezi z davčno amortizacijo finančnega dobrega imena iz člena 12(5) TRLIS, ker se je zdelo, da izpolnjuje vse pogoje, da se šteje za državno pomoč v smislu člena 107(1) PDEU.
The Commission informed Spain that it had decided to initiate the procedure laid down in Article 108(2) TFEU.
Komisija je obvestila Španijo, da se je odločila sprožiti postopek iz člena 108(2) PDEU.
The Opening Decision was published in the Official Journal of the European Union [5], inviting interested parties to submit their comments.
Odločitev o sprožitvi postopka je bila objavljena v Uradnem listu Evropske unije [5], s čimer so bile zainteresirane strani pozvane k predložitvi pripomb.
By letter dated 5 December 2007, the Commission received comments from Spain on the opening Decision.
Komisija je z dopisom z dne 5. decembra 2007 prejela pripombe Španije v zvezi z odločitvijo o sprožitvi postopka.
Between 18 January and 16 June 2008, the Commission received comments on the opening Decision from 32 third parties.
Komisija je med 18. januarjem in 16. junijem 2008 prejela pripombe v zvezi z odločitvijo o sprožitvi postopka od 32 tretjih strani.
The third parties that did not ask to remain anonymous are listed in Annex I to this Decision.
Tretje strani, ki niso zaprosile za zaupno obravnavo svoje identitete, so navedene v Prilogi I k temu sklepu.
By letters of 9 April, 15 May and 22 May 2008 and 27 March 2009, the Commission forwarded the above-mentioned comments to the Spanish authorities, in order to give them the opportunity to react.
Komisija je z dopisi z dne 9. aprila, 15. maja in 22. maja 2008 ter 27. marca 2009 španskim organom posredovala zgoraj navedene pripombe, da bi lahko odgovorili nanje.
By letters of 30 June 2008 and 22 April 2009, the Spanish authorities gave their reactions to the third parties’ comments.
Španski organi so na pripombe tretjih strani odgovorili z dopisoma z dne 30. junija 2008 in 22. aprila 2009.
On 18 February 2008, 12 May 2009 and 8 June 2009, technical meetings took place between the Spanish authorities and the Commission representatives to clarify, among others matters, certain aspects of the application of the scheme in question and the interpretation of the Spanish legislation relevant for the analysis of the case.
Tehnični sestanki med španskimi organi in predstavniki Komisije so potekali 18. februarja 2008, 12. maja 2009 in 8. junija 2009, da bi se med drugim pojasnili nekateri vidiki izvajanja zadevne sheme in razlaga španske zakonodaje, ki je upoštevna za analizo zadeve.
On 7 April 2008, a meeting took place between the Commission’s representatives and Banco de Santander S.A.; on 16 April 2008 a meeting took place between the Commission’s representatives and the law firm J&A Garrigues S.L. representing various interested third parties; on 2 July 2008 a meeting took place between the Commission’s representatives and Altadis S.A.; on 12 February 2009 a meeting took place between the Commission’s representatives and Telefónica S.A.
Srečanje med predstavniki Komisije in banko Banco de Santander S.A. je potekalo 7. aprila 2008; srečanje med predstavniki Komisije in odvetniško pisarno J & A Garrigues S.L., ki zastopa več zainteresiranih tretjih strani, je potekalo 16. aprila 2008; srečanje med predstavniki Komisije in družbo Altadis S.A. je potekalo 2. julija 2008; srečanje med predstavniki Komisije in družbo Telefónica S.A. je potekalo 12. februarja 2009.
On 14 July 2008, the Spanish authorities submitted additional information regarding the contested measure, in particular data extracted from 2006 tax returns, which provided a general overview of the taxpayers benefiting from the contested measure.
Španski organi so 14. julija 2008 predložili dodatne informacije v zvezi s spornim ukrepom, zlasti podatke iz davčnih napovedi iz leta 2006, ki so zagotovili splošen pregled davčnih zavezancev, ki so imeli koristi od spornega ukrepa.
By e-mail dated 16 June 2009, the Spanish authorities provided additional information and argued that Spanish companies still faced a number of obstacles to cross-border mergers within the European Union.
Španski organi so po e-pošti z dne 16. junija 2009 predložili dodatne informacije, pri čemer so trdili, da so se španske družbe pri čezmejnih združitvah znotraj Evropske unije še vedno spopadale s številnimi ovirami.
On 28 October 2009, the Commission adopted a negative decision [6] with recovery concerning aid granted to beneficiaries on the basis of the contested legislation when making intra-EU acquisitions (hereinafter ‘the previous Decision’).
Komisija je 28. oktobra 2009 sprejela negativno odločbo [6] s povračilom v zvezi s pomočjo, ki je bila upravičencem ob prevzemih znotraj EU dodeljena na podlagi sporne zakonodaje (v nadaljnjem besedilu: prejšnja odločba).
As indicated in paragraph 119 of this Decision, the Commission maintained the procedure, as initiated by the opening Decision, open for extra-EU acquisitions since the Spanish authorities undertook to provide new details concerning the obstacles to cross-border mergers outside the EU.
Kot je navedeno v odstavku 119 navedene odločbe, je Komisija ohranila postopek, kakor je bil sprožen z odločitvijo o sprožitvi postopka, odprt za prevzeme zunaj EU, ker so se španski organi zavezali, da bodo predložili nove podatke v zvezi z ovirami za čezmejne združitve zunaj EU.
On 12, 16 and 20 November 2009, the Spanish authorities submitted summary information concerning direct investment by Spanish companies in non-EU countries.
Španski organi so 12., 16. in 20. novembra 2009 predložili povzetek podatkov v zvezi z neposrednimi naložbami španskih družb v državah zunaj EU.
On 16 December 2009, the Commission sent a request for information to the Spanish authorities concerning transactions in non-EU countries which it deemed necessary in order to make the State aid assessment of the scheme along the lines suggested by the Spanish authorities.
Komisija je 16. decembra 2009 španske organe zaprosila za informacije o transakcijah v državah zunaj EU, za katere je menila, da so potrebne za oceno, ali je shema državna pomoč, ob upoštevanju smernic, ki so jih predlagali španski organi.
By letter dated 3 January 2010 the Spanish authorities submitted detailed information on 15 non-EU countries in which the vast majority (approximately 70 %) of Spanish foreign direct investment was located.
Španski organi so z dopisom z dne 3. januarja 2010 predložili podrobne informacije o 15 državah zunaj EU, v katerih je bila velika večina (približno 70 %) španskih neposrednih tujih naložb.
More precisely, the Spanish authorities presented two reports prepared by the law firm Garrigues and by KPMG, which include an analysis of the alleged fiscal and legal obstacles in these third countries.
Natančneje, španski organi so predložili dve poročili, ki sta ju pripravili odvetniška pisarna Garrigues in družba KPMG ter vključujeta analizo domnevnih davčnih in pravnih ovir v teh tretjih državah.
By letter of 27 January 2010 the Commission received comments from Banesto, a member of the Santander Group.
Komisija je z dopisom z dne 27. januarja 2010 prejela pripombe banke Banesto, ki je članica skupine Santander.
By e-mail of 3 March 2010, the Spanish authorities answered a technical question addressed to them on 26 February 2010.
Španski organi so z e-pošto z dne 3. marca 2010 odgovorili na tehnično vprašanje, ki jim je bilo poslano 26. februarja 2010.
By letter of 9 July 2010 the Commission received comments from Banco Santander.
Komisija je z dopisom z dne 9. julija 2010 prejela pripombe banke Banco Santander.
By letter of 25 November 2010 the Commission received comments from Telefónica.
Komisija je z dopisom z dne 25. novembra 2010 prejela pripombe družbe Telefónica.
On 27 November 2009, 16 June 2010 and 29 June 2010, technical meetings took place between the Commission and the Spanish authorities.
Tehnični sestanki med Komisijo in španskimi organi so potekali 27. novembra 2009, 16. junija 2010 in 29. junija 2010.
DETAILED DESCRIPTION OF THE CONTESTED MEASURE
PODROBEN OPIS SPORNEGA UKREPA
The measure in question provides for tax amortisation of the financial goodwill arising from the acquisition of a significant shareholding in a foreign target company.
Zadevni ukrep zagotavlja davčno amortizacijo finančnega dobrega imena, ki izhaja iz prevzema obsežnega deleža v tuji ciljni družbi.
The measure is governed by Article 12(5) TRLIS (hereinafter ‘the contested measure’).
Ukrep se ureja s členom 12(5) TRLIS (v nadaljnjem besedilu: sporni ukrep).
More precisely, Article 2(5) of Law 24/2001 of 27 December 2001 amended the Spanish Corporate Tax Law 43/1995 of 27 December 1995, by adding Article 12(5).
Natančneje, s členom 2(5) zakona št. 24/2001 z dne 27. decembra 2001 je bil z dodatkom člena 12(5) spremenjen španski zakon o davku od dohodkov pravnih oseb št. 43/1995 z dne 27. decembra 1995.
Royal Legislative Decree 4/2004 of 5 March 2005 provides a consolidated version of the Spanish Corporate Tax Law.
S kraljevo zakonsko uredbo št. 4/2004 z dne 5. marca 2004 je zagotovljena prečiščena različica španskega zakona o davku od dohodkov pravnih oseb.
The Commission is aware that the Spanish legislation has evolved since the date of the opening Decision [7].
Komisija se zaveda, da se je španska zakonodaja od datuma odločitve o sprožitvi postopka spremenila [7].
Nonetheless, the Commission considers that the latest amendments cannot modify or alter the doubts expressed in the opening Decision.
Kljub temu meni, da zadnje spremembe ne morejo zmanjšati ali spremeniti dvomov iz odločitve o sprožitvi postopka.
For the sake of consistency, the Commission will refer in the present Decision to the numbering of the Spanish legislation as given in the opening Decision, even though it may have been modified.
Komisija se bo v tem sklepu zaradi doslednosti sklicevala na številčenje iz španske zakonodaje, kot je navedeno v odločitvi o sprožitvi postopka, čeprav je bilo morda spremenjeno.
Any new legal provision will be expressly identified as such.
Vsaka nova pravna določba bo izrecno opredeljena kot taka.
Goodwill is understood to represent the value of a well-respected business name, good customer relations, employee skills, and other such factors expected to translate into greater than apparent earnings in the future.
Dobro ime pomeni vrednost spoštovanega poslovnega imena, dobrih odnosov s strankami, znanja in spretnosti zaposlenih ter drugih podobnih dejavnikov, ki naj bi v prihodnosti po pričakovanjih dali večje zaslužke od očitnih.
Under Spanish accounting principles [8], the price paid for the acquisition of a business in excess of the market value of the assets constituting the business is termed ‘goodwill’ and should be booked as a separate intangible asset as soon as the acquiring company takes control of the target company [9].
V skladu s španskimi računovodskimi načeli [8] se cena za prevzem družbe, ki presega tržno vrednost sredstev, ki tvorijo družbo, imenuje „dobro ime“ in jo je treba knjižiti kot ločeno neopredmeteno sredstvo takoj, ko prevzemna družba prevzame nadzor nad ciljno družbo [9].
Under Spanish tax principles, with the exception of the contested measure, goodwill can only be amortised following a business combination that arises either as a result of acquisition or contribution of the assets constituting independent businesses or following a merger or de-merger operation.
V skladu s španskimi davčnimi načeli se lahko dobro ime amortizira samo po poslovni združitvi, ki nastane zaradi prevzema ali vložka sredstev, ki sestavljajo neodvisne družbe, ali po združitvi ali razdružitvi družb, razen s spornim ukrepom.
The concept of financial goodwill under Article 12(5) TRLIS therefore introduces into the field of share acquisitions a concept that is usually used in transfers of assets or business combination transactions.
Zato pojem finančnega dobrega imena iz člena 12(5) TRLIS na področje prevzemov deležev uvaja pojem, ki se običajno uporablja pri prenosih sredstev ali transakcijah poslovne združitve.
According to Article 12(5) TRLIS, the financial goodwill is determined by deducting the market value of the tangible and intangible assets of the acquired company from the acquisition price paid for the shareholding.
V skladu s členom 12(5) TRLIS se finančno dobro ime določi tako, da se od cene, ki je bila plačana za delež, odšteje tržna vrednost opredmetenih in neopredmetenih sredstev prevzete družbe.
Article 12(5) TRLIS provides that the amortisation of financial goodwill is conditional upon meeting the following requirements, as set by reference to Article 21 TRLIS:
Člen 12(5) TRLIS določa, da je amortizacija finančnega dobrega imena odvisna od izpolnjevanja naslednjih zahtev, kot so določene s sklicevanjem na člen 21 TRLIS:
at least 5 % of the foreign company must be held directly or indirectly by the Spanish acquiring company for an uninterrupted period of at least 1 year [10];
španska prevzemna družba mora imeti neposredno ali posredno v lasti vsaj 5-odstotni delež v tuji družbi, in sicer neprekinjeno vsaj eno leto [10];
the foreign company must be subject to a tax similar to that applicable in Spain.
za tujo družbo mora veljati podoben davek, kot se uporablja v Španiji.
This condition is presumed to be met if the country of residence of the target company has signed a tax convention with Spain to avoid international double taxation and prevent tax evasion [11] with a clause on exchange of information;
Ta pogoj je domnevno izpolnjen, če je država, v kateri ima ciljna družba sedež, s Španijo podpisala davčni sporazum o izogibanju mednarodnega dvojnega obdavčevanja in preprečevanju davčnih utaj [11], ki vključuje klavzulo o izmenjavi informacij;
the revenue of the foreign company must derive mainly from business activities carried out abroad, or revenue that can be treated as such.
dohodek tuje družbe mora večinoma izhajati iz poslovnih dejavnosti, ki se izvajajo v tujini, ali dohodka, ki ga je mogoče obravnavati kot takega.
is not included in the taxable base under Spanish international tax transparency rules and is taxed as profits earned in Spain [12].
ni zajetega v davčno osnovo v skladu s španskimi predpisi o mednarodni davčni preglednosti in je obdavčenega kot dobički, ustvarjeni v Španiji [12].
wholesale trade, when the goods are made available to the purchasers in the country or territory of residence of the target company or in any country or territory other than Spain,
trgovine na debelo, če so izdelki na voljo kupcem v državi ali na ozemlju, kjer ima ciljna družba sedež, ali v kateri koli državi ali na ozemlju, ki ni Španija,
is dividend income, provided that the conditions on the nature of the income from the shareholding provided for in Article 21(1)(a) and the level of direct and indirect shareholding of the Spanish company are met (Article 21(1)(c)(2) TRLIS) [13].
je dohodek iz dividend, če so izpolnjeni pogoji o vrsti dohodka od deleža, kot določa člen 21(1)(a), ter ravni neposrednega in posrednega deleža španske družbe (člen 21(1)(c)(2) TRLIS) [13].
In addition to the contested measure, it is worth presenting briefly the following TRLIS provisions to which the present Decision will refer:
Poleg spornega ukrepa je pomembno na kratko predstaviti naslednje določbe TRLIS, na katere se bo skliceval ta sklep:
Article 11(4) TRLIS [14], (Article 11 is entitled ‘Value adjustments: amortisation’ and is contained in Chapter IV of the TRLIS, which defines the tax base) provides for a minimum of 20 years’ amortisation of the goodwill deriving from an acquisition under the following conditions: (i) the goodwill results from an acquisition for value; (ii) the seller is unrelated to the acquiring company.
člen 11(4) TRLIS [14] (naslov člena 11 je „Popravki vrednosti: amortizacija“ in je zajet v poglavju IV TRLIS, v katerem je opredeljena davčna osnova) določa vsaj 20-letno amortizacijo dobrega imena, ki izhaja iz prevzema pod naslednjima pogojema: (i) dobro ime je rezultat prevzema za vrednost; (ii) prodajalec ni povezan s prevzemno družbo.
The amendments made to this provision subsequent to the opening Decision and brought in by Law No 16/2007 of 4 July 2007, clarified that if condition (ii) was not met, the price paid used for calculating the goodwill will be the price paid for the share acquired by a related company to an unrelated seller, and, in addition, required (iii) a restricted reserve to have been set up for an amount at least equivalent to that deducted under Article 12(5) TRLIS,
S spremembami te določbe po odločitvi o sprožitvi postopka, ki so bile uvedene z zakonom št. 16/2007 z dne 4. julija 2007, je bilo pojasnjeno, da bo ob neizpolnitvi pogoja (ii) cena, plačana za izračun dobrega imena, cena za delež, ki ga je prevzela povezana družba, izplačana nepovezanemu prodajalcu, poleg tega pa je bilo zahtevano, naj (iii) se vzpostavi omejena rezerva v znesku, ki je vsaj enak znesku, odštetemu na podlagi člena 12(5) TRLIS,
The contested measure can be applied in conjunction with this article of the TRLIS [15],Article 89(3) TRLIS (Article 89 is entitled ‘Holdings in the capital of the transferring entity and the acquiring entity’), is contained in Title VII, Chapter VIII on the ‘Special system for mergers, divisions, transfers of assets and exchanges of shares and change of domicile of a European company or European cooperative society from one European Union Member State to another’.
Sporni ukrep je mogoče uporabljati v povezavi s tem členom TRLIS [15],člen 89(3) TRLIS (naslov člena 89 je „Deleži v kapitalu prevzemnega subjekta in prevzetega subjekta“) je zajet pod naslovom VII poglavja VIII z naslovom „Posebni sistem za združitve, delitve, prenose sredstev in izmenjave deležev ter spremembo sedeža evropske družbe ali evropske zadruge iz ene države članice Evropske unije v drugo“.
Under this provision, the following conditions must be fulfilled in order to apply Article 11(4) TRLIS to the goodwill arising from a business combination: (i) a shareholding of at least 5 % in the target company before the business combination; (ii) it must be proven that the goodwill has been taxed and charged to the seller (iii) the seller is not linked to the purchaser.
Da se za dobro ime, ki izhaja iz poslovne združitve, uporablja člen 11(4) TRLIS, morajo biti v skladu s to določbo izpolnjeni naslednji pogoji: (i) vsaj 5-odstotni delež v ciljni družbi pred poslovno združitvijo; (ii) dokazati je treba, da je bilo dobro ime obdavčeno in zaračunano prodajalcu; (iii) prodajalec ni povezan s kupcem.
If condition (iii) is not met, the amount deducted must correspond to an irreversible depreciation of the intangible assets,
Če pogoj (iii) ni izpolnjen, mora znesek, ki se odšteje, ustrezati nepovratni amortizaciji neopredmetenih sredstev,
Article 21 TRLIS, entitled ‘Exemption to avoid international double taxation on dividends and income from foreign sources arising from the transfer of securities representing the equity of entities not resident in Spain’, is contained in Title IV TRLIS.
člen 21 TRLIS z naslovom „Izvzetje za izognitev mednarodnemu dvojnemu obdavčevanju dividend in dohodka iz tujih virov na podlagi prenosa vrednostnih papirjev, ki pomenijo lastniški kapital podjetij s sedežem zunaj Španije“, je zajet pod naslovom IV TRLIS.