natgillin/translations-raw huggingface dataset:
This situation is reflected in Article 23 of Law No 40/1998 of 9 December 1998 on personal income tax and other tax rules [19], which confirms the unequal treatment of dividends (specific to capital companies subject to the general tax system) in relation to cooperative income (specific to cooperatives subject to special tax arrangements).
To razlikovanje se kaže v členu 23 zakona št. 40/1998 z dne 9. decembra 1998 o dohodnini in drugih davčnih predpisih [19], s katerimi se potrjuje različno davčno obravnavanje dividend (ki so značilne za kapitalska podjetja, za katera velja splošna davčna ureditev) in neto poslovnih presežkov (ki so značilni za zadruge, za katere velja posebna davčna ureditev).
Moreover, under Article 66 of Law No 40/1998, personal income tax rebates also vary depending on the type of company involved; in the case of dividends, the rebate will be 40 % of the tax payable, while in the case of cooperative income, Article 32 of Law No 20/1990 applies, according to which the rebate for double taxation is 10 % for protected cooperatives and 5 % for specially protected cooperatives.
Poleg tega se davčne oprostitve na področju dohodnine iz člena 66 zakona št. 40/1998 razlikujejo tudi glede na vrsto družbe: ta člen za dividende določa 40-odstotno oprostitev, za neto poslovne presežke pa napotuje na člen 32 zakona št. 20/1990 o davčni ureditvi za zadruge, ki pri dvojnem obdavčenju določa 10-odstotno oprostitev za zaščiteno zadrugo in 5-odstotno oprostitev za posebej zaščiteno zadrugo.
In addition, cooperatives are subject to some specific financial obligations introduced by Law No 27/1999 which do not affect companies subject to the general tax regime but which tie up the resources of cooperatives and prevent their distribution among members, as in the case of the mandatory social reserves.
Poleg tega za zadruge veljajo posebne obveznosti, ki so jih podjetja, za katera velja splošna davčna ureditev, oproščena, zlasti finančne obveznosti, uvedene z zakonom št. 27/1999, ki določa zadržanje sredstev, ki jih ni mogoče razdeliti, tako kot v primeru ustanovitve obveznih socialnih skladov.
Firstly, the mandatory reserve, as provided for in Article 55 of Law No 27/1999, is specifically intended for the consolidation, development and guarantee of cooperatives and may not be distributed among the members.
Prvič, obveznega rezervnega sklada, ki je posebej namenjen konsolidaciji, razvoju in jamstvu zadrug, ni mogoče razdeliti članom, kot določa člen 55 zakona št. 27/1999.
This reserve is part of the undistributable net assets and, should the cooperative be dissolved, would be transferred to the State Treasury and used to set up a cooperative promotion fund.
Je del sredstev družbe, ki jih ni mogoče razdeliti, in če bi zadruga prenehala delovati, bi bil izročen državni blagajni, ta pa bi ga namenila za ustanovitev sklada za spodbujanje zadružnega gibanja.
Under Law No 27/1999, at least 20 % of the cooperative’s results and 50 % of extra-cooperative profits (such as income from its transactions with non-members) are paid into the mandatory reserve, as are membership dues and the amounts deducted from the compulsory share subscriptions when members leave the cooperative.
V skladu z zakonom št. 27/1999 je najnižji znesek, dodeljen rezervnemu skladu, sestavljen iz 20 % zadružnih poslovnih rezultatov in 50 % zunajzadružnih poslovnih rezultatov (ki so jih zadruge ustvarile s posli s tretjimi osebami, ki niso člani zadruge), tem pa se prištejejo članarine in zneski, odbiti od njihovih obveznih vložkov v osnovni kapital, če odpovejo članstvo.
This means that part of what each member contributes to the cooperative will never be recovered and that part of the cooperative’s surplus is tied up.
Iz tega sledi, da član zadruge nikdar ne more dobiti nazaj celotnih vložkov v podjetje in da se del poslovnih presežkov podjetja zadrži.
Secondly, the apprenticeship and training reserve, governed by Article 56 of Law No 27/1999, is intended for the training and education of the cooperative’s members and workers, dissemination of information about the cooperative movement and promotion of intercooperative relations and the cultural, professional and social welfare of the local community or society in general.
Drugič, nameni sklada za izobraževanje in promocijo, urejenega s členom 56 zakona št. 27/1999, so izobraževanje in usposabljanje članov in delavcev zadruge, razširjanje zadružnih načel, spodbujanje povezav med zadrugami, kulturna in poklicna promocija ter pomoč lokalnemu okolju in skupnosti na splošno.
According to Law No 27/1999, at least 5 % of the cooperative’s results are to be paid into this reserve.
V skladu z zakonom št. 27/1999 je najnižji dodeljeni znesek 5 % zadružnih poslovnih rezultatov.
Like the mandatory reserve, the apprenticeship and training reserve may not be distributed among the members, even if the cooperative is wound up.
Tako kot pri obveznem rezervnem skladu dodeljenih sredstev ni mogoče razdeliti članom, tudi če zadruga preneha delovati.
Consequently, the maximum distributable surplus which can be distributed to cooperative members is lower than what other companies with share capital can distribute to their shareholders because the latter are under no obligation to use the year’s profits to fund the mandatory reserves.
Zato je najvišji poslovni presežek zadrug, ki ga je mogoče razdeliti, nižji od poslovnega presežka, ki ga ustvarijo kapitalske družbe, kjer je razpoložljivega več dobička, saj kapitalskim družbam v te sklade ni treba dodeljevati sredstev iz dobička tekočega poslovnega leta.
The tax advantage that a cooperative might enjoy as a result of the company tax rebate is offset by the double taxation on personal income imposed on cooperative members and the increase in their tax burden in this way.
Davčna ugodnost, ki jo zadruga lahko dobi z delno oprostitvijo plačila davka od dobička pravnih oseb, se popravi z dvojnim obdavčenjem, tj. z dohodnino, ki jo mora plačati član zadruge, katerega davčna obremenitev se tako poveča.
A general overview of the cooperative tax regime, showing both the advantages and the obligations, can be seen in the following practical examples.
Celovit pregled davčne ureditve, ki velja za zadruge in pri katerem se upoštevajo ugodnosti in obveznosti, je mogoče ponazoriti z naslednjima primeroma.
The first example analyses the net availability of funds received by a cooperative member as compared with a company shareholder subject to the general tax regime in Spain, starting from the same initial results, namely 150 monetary units (mu).
Prvi primer se nanaša na analizo neto razpoložljivosti sredstev za člana zadruge v primerjavi z delničarjem družbe, za katero velja splošna davčna ureditev v Španiji, pri čemer so začetni poslovni rezultati enaki: 150 denarnih enot (v nadaljnjem besedilu: d.e.).
Hypothesis: Cooperative results (50 %) and extra-cooperative results (50 %), applying Law No 27/1999 and assuming that the entire available profit goes to the members.
Predpostavka: poslovni rezultati zadruge (50 %) in poslovni rezultati zunaj zadruge (50 %) na podlagi zakona št. 27/1999; celotno nakazilo dobička, ki je članu na razpolago.
Marginal rate of personal income tax: 48 %
Mejna davčna stopnja za dohodnino: 48 %
Cooperative
Zadruga
Company with share capital
Kapitalska družba
Results
Poslovni rezultati
Cooperative result (CR): 75 (50 %)
Poslovni rezultat zadruge (PRZ): 75 (50 %)
Extra-cooperative result (ER): 75 (50 %)
Poslovni rezultat zunaj zadruge (PRZZ): 75 (50 %)
Total: 150
Skupaj: 150
Financing the social reserves
Dodelitev sredstev v socialne sklade
Apprenticeship & training reserve: 5 % CR = 3,75
Sklad za izobraževanje in promocijo: 5 % PRZ = 3,75
Mandatory reserves: 20 % CR = 15
Obvezni rezervni sklad: 20 % PRZ = 15
Total: 56,25
Skupaj: 56,25
after reserves have been financed
rezultati po dodelitvi sredstev v sklade
Total: 93,75
Skupaj: 93,75
Company tax
Davek od dobička pravnih oseb:
Total: 32,437
Skupaj: 32,437
Available profit
Razpoložljivi dobiček
Personal income tax
Dohodnina
Taxable amount (TA): 61,313 × 100 % = 61,313
Davčna osnova: 61,313 × 100 % = 61,313
Tax payable (marginal rate):
Dolgovani znesek (polna stopnja):
Rebate: 61,313 × 10 % = 6,131
Olajšava: 61,313 × 10 % = 6,131
Amount payable:
Znesek, ki ga je treba plačati po olajšavi:
Tax payable (marg. rate): 136,5 × 48 % = 65,52
Dolgovani znesek (polna stopnja): 136,5 x 48 % = 65,52
Rebate: 97,5 × 40 % = 39
Olajšava: 97,5 × 40 % = 39
Amount payable: 65,52 – 39 = 26,52
Znesek, ki ga je treba plačati po olajšavi: 65,52 – 39 = 26,52
Net amount received
Neto dohodek
Taking a marginal personal income tax rate, for an identical initial result of 150 monetary units, a cooperative member would receive a net amount of 38 units, while a company shareholder subject to the general tax regime would receive 71 units.
Ob upoštevanju mejne davčne stopnje za dohodnino lahko trdimo, da bi pri enakem začetnem poslovnem rezultatu 150 d.e. član zadruge imel 38 d.e. neto dohodka, medtem ko bi delničar družbe, za katero velja splošna davčna ureditev, imel 71 d.e. neto dohodka.
Moreover, as mentioned above, it should be noted that double taxation through company tax and personal income tax cancels out the initial effect of the rebate on the full amount of company tax payable.
Poleg tega, kot je bilo pojasnjeno, bi dvojno obdavčenje z davkom od dobička pravnih oseb in dohodnino izničilo začetni učinek olajšave davka od dobička pravnih oseb.
The second example, in which different rates are applied to the cooperative’s transactions with members and with non-member third parties (i.e. cooperative and extra-cooperative results), shows how the higher the ratio of extra-cooperative to cooperative results, the larger the amount to be paid into the mandatory reserves, the higher the income tax and the smaller the percentage of available profit, so that the higher the extra-cooperative results, the lower the net amount received by each member.
V drugem primeru, kjer se za trgovanje zadrug s člani in tretjimi osebami, ki niso člani zadruge, tj. za poslovne rezultate zadrug in poslovne rezultate zunaj zadrug, uporabljajo različni deleži, bi bilo treba ugotoviti, da kadar se delež poslovnih rezultatov zunaj zadruge v primerjavi s poslovnimi rezultati zadruge poveča, se sorazmerno povečajo sredstva, ki jih je treba nakazati v obvezne sklade, in dohodnina, medtem ko se delež razpoložljivega dobička zmanjša; iz tega bi sledilo, da je neto dohodek vsakega člana nižji, če so poslovni rezultati zunaj zadruge višji.
Analysis of different breakdowns between cooperative and extra-cooperative results
Analiza različnih predpostavk o porazdelitvi zadružnih in zunajzadružnih poslovnih rezultatov
Protected cooperative
Zaščitena zadruga
Hypothesis
Predpostavka
In conclusion, Agri-food Cooperatives Spain (formerly the Spanish Confederation of Agricultural Cooperatives) considers that the legislation on the taxation of agricultural cooperatives in Spain must be analysed as a whole.
Zato Konfederacija kmetijskih zadrug meni, da je treba zakonodajo o obdavčenju kmetijskih zadrug v Španiji proučiti kot celoto.
These tax arrangements make distinctions, and the advantages they confer are linked to specific obligations (financing the mandatory reserves, treatment of capital and double taxation).
S to obdavčitvijo se uvajajo razlike, vsebuje pa tudi elemente ugodnosti, ki jih spremljajo posebne obveznosti (dodelitev sredstev v obvezne sklade, obravnavanje kapitala, dvojno obdavčenje).
SPAIN’S COMMENTS
PRIPOMBE ŠPANIJE
By letter of 11 June 2001, the Spanish authorities put forward the following arguments.
Španija je v dopisu z dne 11. junija 2001 navedla naslednje argumente.
Spain maintains that the argument that the measures to support agricultural cooperatives constitute State aid because cooperatives will pay less tax than they did before the amendment does not stand up, for the following reasons.
Po njenem mnenju izenačitev ukrepov pomoči zadrugam z državno pomočjo, ker bodo zadruge plačale manj davkov kot pred uvedeno spremembo, ni utemeljena iz razlogov, navedenih v nadaljevanju.
The measures introduced by Royal Decree-Law No 10/2000 are actually measures to liberalise the supply of diesel, in that they remove barriers that prevented agricultural cooperatives from supplying such fuel to third parties, without this involving a tax advantage to cooperatives.
Namen ukrepov, uvedenih s kraljevim zakonodajnim odlokom št. 10/2000, je liberalizacija sektorja dobave dizelskega goriva, tako da se za kmetijske zadruge odpravijo ovire pri distribuciji goriv tretjim osebam, ne da bi to povzročilo ugodnejše davčno obravnavanje teh subjektov.
The tax regime for agricultural cooperatives makes a distinction between cooperative business transacted with members and that transacted with non-members, revenue from the latter being known as extra-cooperative results.
Davčna ureditev za kmetijske zadruge uvaja razlikovanje med trgovanjem s člani zadruge in trgovanjem z nečlani, pri čemer so poslovni rezultati, ustvarjeni z nečlani, opredeljeni kot zunajzadružni.
Extra-cooperative results are subject to company tax under the general regime, i.e. at the same rate as any other organisation carrying out the same activity.
Iz tega sledi, da davčna ureditev za področje davka od dobička pravnih oseb, ki se uporablja za navedene poslovne rezultate, ustreza splošni ureditvi, ki se uporablja za kateri koli drug subjekt, ki opravlja enako dejavnost.
The cooperative tax regime is governed by Law No 20/1990, Article 21 of which defines extra-cooperative returns as revenue from carrying out cooperative business with non-member third parties, such that extra-cooperative results are subject to the general rate of company tax as laid down in paragraph 3 of Article 26 of Law No 43/1995 of 27 December 1995 on company tax [20].
Davčna ureditev za zadruge se ureja z zakonom št. 20/1990, v katerega členu 21 so prihodki, ki jih zadruga ustvari z opravljanjem svoje dejavnosti v poslih s tretjimi osebami, ki niso člani zadruge, opredeljeni kot zunajzadružni prihodki, tako da so ti zunajzadružni poslovni rezultati obdavčeni po splošni stopnji za davek od dobička pravnih oseb v skladu s členom 26(3) zakona št. 43/1995 z dne 27. decembra o davku od dobička pravnih oseb [20].
Moreover, the sixth additional provision of Law No 27/1999 of 16 July 1999 on cooperatives requires the latter to keep separate accounts for transactions realised with non-member third parties.
Poleg tega šesta dodatna določba zakona št. 27/1999 z dne 16. julija 1999 o zadrugah določa, da morajo zadruge voditi ločeno knjigovodstvo za posle s tretjimi osebami, ki niso člani zadruge.
The purpose of the measures introduced by Royal Decree-Law No 10/2000 is to liberalise the supply of B diesel by allowing agricultural cooperatives to supply such fuel, irrespective of what share of the cooperative’s total business those transactions represent, without thereby losing their entitlement to special tax treatment for their cooperative business.
Namen ukrepov, uvedenih s kraljevim zakonodajnim odlokom št. 10/2000, je liberalizacija sektorja dobave dizelskega goriva B, tako da se kmetijskim zadrugam dovoli dobava tega goriva ne glede na to, kakšen delež vseh poslov zadruge pomenijo te dobave, in ne da bi to povzročilo spremembo davčne ureditve za dejavnosti zadruge.
The aim is to allow cooperatives to carry out this activity without having to set up a separate legal entity, since the same company tax is payable in both situations in so far as the revenue from sales of B diesel to third parties is subject to the general company tax regime.
Zastavljeni cilj je, zadrugi omogočiti opravljanje te dejavnosti, ne da bi morala ustanoviti drug, ločen subjekt, saj je v obeh primerih obdavčenje z davkom od dobička pravnih oseb enako, tako da za prihodke, ustvarjene z dobavo dizelskega goriva B tretjim osebam, velja splošna ureditev za davek od dobička pravnih oseb.
Spain concludes that the measures introduced by Royal Decree-Law No 10/2000 are not State aid inasmuch as they do not alter or affect competition in the distribution of B diesel, since all firms, including agricultural cooperatives, engaging in this activity are subject to the same rate of company tax.
Zato Španija meni, da ukrepi, uvedeni s kraljevim zakonodajnim odlokom št. 10/2000, niso državna pomoč, ker ne vplivajo na konkurenčna podjetja, ki opravljajo enako dejavnost (distribucija dizelskega goriva B), kajti za vsa podjetja v sektorju, vključno s kmetijskimi zadrugami, velja enako obdavčenje z davkom od dobička pravnih oseb.
In addition to its comments on this measure in its letter of 6 June 2001, Spain also sent, by letters of 1 and 30 October 2001, comments on the comments from interested parties.
Španija je pripombe o tem ukrepu dopolnila z dopisom z dne 6. junija 2001 in pripombami k stališčem zainteresiranih strani, poslanimi z dopisoma z dne 1. in 30. oktobra 2001.
In its letter of 1 October 2001, Spain added the following comments.
Španija je v dopisu z dne 1. oktobra 2001 dodala naslednje pripombe.
Both the increase in price of crude petroleum and the depreciation of the euro against the dollar constituted events that substantially changed normal farming conditions and brought about a crisis in the sector. This affected farms by worsening their economic results and, if the trend continued, threatened the survival of many.
Dvig cen surove nafte in zmanjšanje vrednosti eura v primerjavi z dolarjem sta bistveno spremenila običajne razmere za opravljanje kmetijske dejavnosti in povzročila krizo v sektorju, ki je prizadela poslovanje kmetijskih gospodarstev, poslabšala njihove poslovne rezultate in grozila, da številna gospodarstva ne bodo preživela, če se bo ta trend nadaljeval.
In view of the situation, the Spanish Government decided to introduce not only short-term measures but also structural measures, such as further liberalising fuel distribution so that farmers could continue their activities while maintaining their competitiveness.
Zaradi takega položaja je španska vlada sprejela konjunkturne in strukturne ukrepe, kakršen je večja liberalizacija sektorja distribucije goriv, da bi kmetijska in živinorejska gospodarstva lahko še naprej opravljala svojo dejavnost in ohranila potrebno raven konkurenčnosti.
The support measures introduced by Royal Decree-Law No 10/2000 are part of the policy to further liberalise the fuel sector.
Ukrepi pomoči, uvedeni s kraljevim zakonodajnim odlokom št. 10/2000, so del politike liberalizacije sektorja goriv.
Specifically, they remove certain restrictions imposed by Spanish law on agricultural cooperatives, thereby also certainly opening up the market in the distribution of B diesel in Spain.
Konkretno, z njimi se ukinjajo nekatere omejitve, ki so se s špansko zakonodajo nalagale kmetijskim zadrugam, kar nedvomno pomeni odpiranje trga v sektorju distribucije dizelskega goriva B v Španiji.
Hence the waiving of the requirement that cooperatives restrict their distribution of B diesel to non-member third parties to 50 % of their transactions with members and the abolition of the rule that cooperatives may only undertake retail sales of petroleum products to non-member third parties if they have previously set up a legal entity distinct from the cooperative.
To pojasnjuje oprostitev obveznosti za zadruge, da omejijo dejavnost distribucije dizelska goriva B tretjim osebam, ki niso člani zadruge, na 50 % distribucije članom, in odpravo pogoja, da mora zadruga za dejavnost maloprodaje naftnih derivatov tretjim osebam, ki niso člani zadruge, ustanoviti subjekt, ki ima samostojno pravno osebnost.
This latter requirement restricted the scope of agricultural cooperatives’ activities and, to some extent, contradicted Law No 27/1999, which provides that the societies it covers may embark on and engage in any economic activity whatsoever.
Zadnji pogoj je omejeval področje delovanja kmetijskih zadrug in bil delno v nasprotju z zakonom št. 27/1999, v skladu s katerim so družbe, ustanovljene na podlagi tega zakona, lahko organizirale in opravljale vse vrste gospodarskih dejavnosti.
The amendment to the effect that cooperatives do not lose their specially protected status when they distribute B diesel to non-member third parties should be construed in its true meaning as removing a penalisation, without this conferring any special tax advantages in the distribution of agricultural fuel to third parties.
Spremembo, katere namen je, da zadruge ohranijo status posebej zaščitenih subjektov, kadar prodajajo dizelsko gorivo B tretjim osebam, ki niso člani zadruge, je treba razumeti kot ukrep, s katerim se odpravlja oškodovanje, vendar ga ne spremlja posebna, ugodnejša davčna ureditev za distribucijo kmetijskega goriva tretjim osebam.
The assertion in the comments from the associations of service stations that liberalising the distribution of diesel by cooperatives to non-member third parties results in those transactions being charged only 20 % company tax is incorrect according to the Spanish authorities.
Trditev združenj črpalk, da liberalizacija zadružne distribucije dizelskega goriva tretjim osebam, ki niso člani zadruge, pomeni, da so ti posli obdavčeni z davkom od dobička pravnih oseb po 20-odstotni stopnji, po mnenju Španije ni točna.
All transactions between cooperatives and non-member third parties are taxed at the general tax rate of 35 %.
Vsi posli, ki jih zadruge sklenejo s tretjimi osebami, ki niso člani zadruge, so obdavčeni po splošni 35-odstotni stopnji.
In its letter of 30 October 2001, supplementing its comments on the comments from interested parties made by letter of 1 October 2001, Spain added the following comments from the Ministry of Finance.
Španija je v dopisu z dne 30. oktobra 2001, ki dopolnjuje njene pripombe iz dopisa z dne 1. oktobra 2001 k stališčem zainteresiranih tretjih strani, dodala naslednje pripombe ministrstva za finance.
The comments from the associations of service stations incorrectly interpret the impact of Royal Decree-Law No 10/2000 on the tax regime for protected cooperatives.
Združenja črpalk se v stališčih opirajo na zmotno razlago učinkov kraljevega zakonodajnega odloka št. 10/2000 na davčno ureditev, ki se uporablja za zaščitene zadruge.
Extra-cooperative results, including those arising from the distribution of B diesel to non-member third parties, are taxed at the general rate of 35 %.
Zunajzadružni poslovni rezultati so obdavčeni po splošni 35-odstotni stopnji, vključno z dobički, ustvarjenimi z distribucijo dizelskega goriva B tretjim osebam, ki niso člani zadruge.
The sole purpose of the amendments introduced by Royal Decree-Law No 10/2000 is to liberalise the distribution of B diesel by allowing agricultural cooperatives to sell such fuel, irrespective of what share of the cooperative’s total business those transactions represent, without losing their entitlement to special tax treatment for their cooperative business.
Namen sprememb, uvedenih s kraljevim zakonodajnim odlokom št. 10/2000, je zgolj liberalizacija sektorja distribucije dizelskega goriva B, tako da se kmetijskim zadrugam omogoči, da dobavljajo to gorivo ne glede na to, kakšen delež vseh poslov zadruge pomenijo te dobave, brez spremembe davčne ureditve za dejavnosti zadruge.
In any case, those amendments have in no way altered the tax arrangements applicable to the supply of B diesel by cooperatives, and so it should be concluded that there is no measure which might be considered to be State aid within the meaning of Article 107 of the TFEU.
Vsekakor ni bilo nobene spremembe davčne ureditve za dejavnost dobave dizelskega goriva B, ki jo opravljajo zadruge, tako da je bilo treba ugotoviti, da ni bilo ukrepa, ki bi ga bilo mogoče šteti za državno pomoč v smislu člena 107 PDEU.
Concerning the tax on capital transfers and documented legal acts, the comments of the associations of service stations indicate that those advantages predate Royal Decree-Law No 10/2000, so it cannot be said that cooperatives enjoy them as a result of the Decree-Law.
V zvezi z davkom na prenos premoženja in kolkovino za sklenitev pravnega posla iz pripomb združenj črpalk izhaja, da so te ugodnosti obstajale pred kraljevim zakonodajnim odlokom št. 10/2000, tako da zadruge do njih niso upravičene zaradi začetka veljavnosti tega odloka.