natgillin/translations-raw huggingface dataset:
By written questions addressed to the Commission (Nos 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 Act (Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades, hereinafter TRLIS) [2].
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, v nadaljnjem besedilu: TRLIS) [2].
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, ScottishPower.
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 ScottishPower.
According to Mr Martin, Iberdrola had unfairly benefited from State aid in the form of a tax incentive for the acquisition.
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 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 (hereinafter the Merger Regulation) [3].
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 (v nadaljnjem besedilu: Uredba o združitvah) [3].
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 common 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 s skupnim trgom v skladu s členom 6(1)(b) Uredbe o združitvah.
By letters dated 15 January 2007 (D/50164) and 26 March 2007 (D-51351), the Commission asked the Spanish authorities to provide information in order to assess the scope and the effects of Article 12(5) TRLIS as regards its possible classification as State aid and its compatibility with the common market.
Komisija je z dopisoma z dne 15. januarja 2007 (D/50164) in 26. marca 2007 (D-51351) 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 s skupnim trgom.
By letters dated 16 February 2007 (A/31454) and 4 June 2007 (A/34596), the Spanish authorities replied to these questions.
Španski organi so na zadevna vprašanja odgovorili z dopisoma z dne 16. februarja 2007 (A/31454) in 4. junija 2007 (A/34596).
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 common 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 s skupnim trgom.
The complainant asked for his identity not to be divulged.
Pritožnik je prosil, naj se njegova identiteta ne razkrije.
By Decision of 10 October 2007 (hereinafter the initiating Decision), the Commission initiated the formal investigation procedure laid down in Article 88(2) of the 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 under Article 87(1) of the Treaty.
Komisija je z odločitvijo z dne 10. oktobra 2007 (v nadaljnjem besedilu: odločitev o sprožitvi postopka) sprožila formalni postopek preiskave, ki ga določa člen 88(2) Pogodbe, 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 iz člena 87(1) Pogodbe.
The Commission informed Spain that it had decided to initiate the procedure laid down in Article 88(2) of the Treaty.
Komisija je obvestila Španijo, da se je odločila sprožiti postopek iz člena 88(2) Pogodbe.
The Decision to initiate the procedure 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 initiating 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 initiating Decision from 32 interested parties.
Komisija je med 18. januarjem in 16. junijem 2008 prejela pripombe v zvezi z odločitvijo o sprožitvi postopka od 32 zainteresiranih strani.
The interested parties that did not ask to remain anonymous are listed in the Annex to this Decision.
Zainteresirane strani, ki niso zaprosile za zaupno obravnavo svoje identitete, so navedene v Prilogi k tej odločbi.
By letters dated 9 April 2008 (D/51431), 15 May 2008 (D/51925), 22 May 2008 (D/52035) and 27 March 2009 (D/51271), the Commission forwarded the above comments to the Spanish authorities, in order to give them the opportunity to react.
Komisija je z dopisi z dne 9. aprila 2008 (D/51431), 15. maja 2008 (D/51925), 22. maja 2008 (D/52035) in 27. marca 2009 (D/51271) španskim organom posredovala navedene pripombe, da bi lahko odgovorili nanje.
By letters dated 30 June 2008 (A/12911) and 22 April 2009 (A/9531), the Spanish authorities gave their reactions to the interested parties’ comments.
Španski organi so na pripombe zainteresiranih strani odgovorili z dopisoma z dne 30. junija 2008 (A/12911) in 22. aprila 2009 (A/9531).
On 18 February 2008, 12 May and 8 June 2009, technical meetings took place between the Spanish authorities and Commission representatives to clarify, inter alia, certain aspects of the application of the scheme in question and the interpretation of the Spanish legislation relevant to the case.
Tehnični sestanki med španskimi organi in predstavniki Komisije so potekali 18. februarja 2008, 12. maja in 8. junija 2009, da so bili med drugim pojasnjeni nekateri vidiki izvajanja zadevne sheme in razlaga španske zakonodaje v zvezi z zadevo.
On 7 April 2008, a meeting was held between representatives of the Commission and Banco de Santander SA; on 16 April 2008 a meeting took place between Commission representatives and the law firm J & A Garrigues SL representing several interested parties; on 2 July 2008 a meeting took place between Commission representatives and Altadis SA; on 12 February 2009, a meeting took place between Commission representatives and Telefónica SA.
Srečanje med predstavniki Komisije in banke Banco de Santander SA je potekalo 7. aprila 2008; srečanje med predstavniki Komisije in odvetniško pisarno J & A Garrigues SL, ki zastopa več zainteresiranih 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 further information regarding the measure at issue, in particular data extracted from 2006 tax returns, which provided a general overview of the taxpayers benefiting from the measure at issue.
Španski organi so 14. julija 2008 predložili dodatne informacije v zvezi z zadevnim ukrepom, zlasti podatke iz davčnih napovedi iz leta 2006, ki so zagotovili splošen pregled davčnih zavezancev, ki so imeli koristi od zadevnega ukrepa.
By e-mail dated 16 June 2009, the Spanish authorities provided additional elements arguing that Spanish companies still faced a number of obstacles to cross-border mergers in the Community.
Španski organi so po e-pošti z dne 16. junija 2009 predložili dodatne informacije, s katerimi so trdili, da so se španske družbe pri čezmejnih združitvah v Skupnosti še vedno spopadale s številnimi ovirami.
The measure in question involves tax amortisation of the financial goodwill resulting from the acquisition of a significant shareholding in a foreign target company.
Zadevni ukrep vključuje davčno amortizacijo finančnega dobrega imena zaradi prevzema obsežnega deleža v tuji ciljni družbi.
The measure is governed by Article 12(5) TRLIS.
Ukrep se ureja s členom 12(5) TRLIS.
In particular, Article 2(5) of Act 24/2001 of 27 December 2001 amended the Spanish Corporate Tax Act No 43/1995 of 27 December 1995, by introducing Article 12(5).
Zlasti s členom 2(5) zakona št. 24/2001 z dne 27. decembra 2001 je bil z uvedbo člena 12(5) spremenjen španski zakon o davku od dohodkov pravnih oseb št. 43/1995 z dne 27. decembra 1995.
Royal Legislative Decree No 4/2004 of 5 March 2004 consolidated the amendments made until then to the Spanish Corporate Tax Act in a recast version.
S kraljevo zakonsko uredbo št. 4/2004 z dne 5. marca 2004 so bile potrjene dotedanje spremembe španskega zakona o davku od dohodkov pravnih oseb v prenovljeni različici.
The Commission is aware that the Spanish legislation has evolved since the date of the initiating Decision [6].
Komisija se zaveda, da se je španska zakonodaja od datuma odločitve o sprožitvi postopka spremenila [6].
None the less, the Commission considers that the latest amendments are unlikely to affect or alter the misgivings expressed in the initiating Decision.
Kljub temu meni, da zadnje spremembe verjetno ne bodo vplivale na pomisleke iz odločitve o sprožitvi postopka ali jih spremenile.
For the sake of consistency, the Commission will refer in this Decision to the numbering of the Spanish legislation as given in the initiating Decision, even though it may have undergone amendments.
Komisija se bo v tej odločbi 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 clearly identified as such.
Vsaka nova določba bo jasno 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 that are 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 [7], 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 must be booked as a separate intangible asset as soon as the acquiring company takes control of the target company [8].
V skladu s španskimi računovodskimi načeli [7] 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 [8].
Under Spanish tax policy principles, with the exception of the measure in question, goodwill can only be amortised following a business combination that arises either as a result of acquisition or contribution of the assets held by independent companies or following a merger or de-merger operation.
V skladu z načeli španske davčne politike se lahko dobro ime amortizira samo po poslovni združitvi, ki nastane zaradi prevzema ali vložka sredstev neodvisnih družb, ali po združitvi ali razdružitvi družb, razen z zadevnim ukrepom.
‘Financial goodwill’, as used in the Spanish tax system, is the goodwill that would have been booked if the shareholding company and the target company had merged.
„Finančno dobro ime“, kot se uporablja v španskem davčnem sistemu, pomeni dobro ime, ki bi se knjižilo, če bi se delniška družba in ciljna družba združili.
The concept of financial goodwill under Article 12(5) TRLIS therefore introduces into the field of share acquisitions a notion that is usually used in transfer of assets or business combination transactions.
Zato pojem finančnega dobrega imena s členom 12(5) TRLIS na področje prevzemov deležev uvaja pojem, ki se običajno uporablja pri prenosu 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 prevzem deleža, odšteje tržna vrednost opredmetenih in neopredmetenih sredstev prevzete družbe.
Article 12(5) TRLIS provides that the amortisation of financial goodwill is dependent on 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:
the direct or indirect holding in the foreign company must be at least 5 % and must be held for an uninterrupted period of at least 1 year [9];
neposredni ali posredni delež v tuji družbi mora biti vsaj 5-odstoten in ga je treba neprekinjeno imeti vsaj eno leto [9];
the foreign company must be liable for a similar tax 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 [10];
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 [10];
the revenue of the foreign company must mainly derive from business activities carried out abroad.
dohodek tuje družbe mora večinoma izhajati iz poslovnih dejavnosti, ki se izvajajo v tujini.
This condition is met when at least 85 % of the income of the target company:
Ta pogoj je izpolnjen, če vsaj 85 % dohodka ciljne družbe:
is not included in the taxable base under Spanish international tax transparency rules and is taxed as benefits received in Spain [11].
ni zajetega v davčno osnovo v skladu s španskimi predpisi o mednarodni davčni preglednosti in je obdavčenega kot ugodnosti, ki se prejmejo v Španiji [11].
Income is specifically considered to meet these requirements when it derives from the following activities:
Za dohodek izrecno velja, da izpolnjuje te zahteve, če izhaja iz naslednjih dejavnosti:
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, na katerem ima ciljna družba sedež, ali v kateri koli državi ali na ozemlju, ki ni Španija,
services provided to clients that do not have their tax domicile in Spain,
storitev za stranke, ki nimajo davčnega domicila v Španiji,
financial services provided to clients that do not have their tax domicile in Spain,
finančnih storitev za stranke, ki nimajo davčnega domicila v Španiji,
insurance services relating to risks not located in Spain;
zavarovalniških storitev v zvezi s tveganji, ki nastanejo zunaj Španije;
is dividend income, provided that the conditions on the nature of the income from the shareholding provided for Article 21(1)(a) and the level of direct and indirect shareholding of the Spanish company are met (Article 21(1)(c)(2) TRLIS) [12].
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) [12].
In addition to the contested measure, it is worth briefly describing the following TRLIS provisions to which this Decision will refer:
Poleg izpodbijanega akta je pomembno na kratko opisati naslednje določbe TRLIS, na katere se bo sklicevala ta odločba:
Article 11(4) of the TRLIS [13] (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 [13] (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 initiating Decision and brought in by Act No 16/2007 of 4 July 2007, also 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 the unrelated seller and also required that (iii) a similar amount has been allocated to an indivisible reserve.
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 prav tako 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, zahtevano pa je bilo tudi, naj (iii) se podoben znesek razporedi v nedeljive rezerve;
Article 12(3) TRLIS, which is contained in Chapter IV TRLIS, permits partial deduction for depreciation of domestic and foreign shareholdings, which are not listed on a secondary market, up to the difference between the theoretical accounting value at the beginning and the end of the tax year.
s členom 12(3) TRLIS, ki je zajet v poglavju IV TRLIS, se dovoljuje delni odbitek za amortizacijo domačih in tujih deležev, ki ne kotirajo na sekundarnem trgu, do razlike med teoretično računovodsko vrednostjo na začetku in ob koncu davčnega leta.
Article 89(3) TRLIS (Article 89 is entitled ‘Holdings in the capital of the transferring entity and the acquiring entity’), is contained in Chapter VII, Section VIII on the ‘Special system for mergers, divisions, transfers of assets and exchanges’.
člen 89(3) TRLIS (naslov člena 89 je „Deleži v kapitalu prevzemnega subjekta in prevzetega subjekta“) je zajet v oddelku VIII poglavja VII z naslovom „Posebni sistem za združitve, delitve, prenose sredstev in izmenjave“.
Article 89(3) TRLIS provides for the amortisation of goodwill arising from business restructuring.
Člen 89(3) TRLIS določa amortizacijo dobrega imena, ki izhaja iz prestrukturiranja družbe.
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 voljo, 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 Chapter 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 v poglavju IV TRLIS.
Article 21 lays down the conditions under which dividends and incomes from a foreign company are tax exempt when received by a company which is tax domiciled in Spain.
Člen 21 določa pogoje, pod katerimi so dividende in prihodki tuje družbe oproščeni davka, če jih prejme družba z davčnim domicilom v Španiji;
Article 22 TRLIS, entitled ‘Exemption of certain income obtained abroad via a permanent establishment’, is contained in Chapter IV TRLIS.
člen 22 TRLIS z naslovom „Izvzetje nekaterih prihodkov, ki se pridobijo v tujini prek stalne poslovne enote“, je zajet v poglavju IV TRLIS.
Article 22 TRLIS lays down the conditions under which income generated abroad by a permanent establishment not situated in Spain is tax exempt.
Člen 22 TRLIS določa pogoje, pod katerimi so prihodki, ki jih v tujini ustvari stalna poslovna enota zunaj Španije, oproščeni davka.
Transfer of assets shall mean an operation whereby a company transfers, without being dissolved, all or one or more branches of its activity to another company.
prenos sredstev pomeni operacijo, s katero družba brez prenehanja prenese vse ali eno ali več panog svoje dejavnosti na drugo družbo;
Business combination shall mean an operation whereby one or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to another existing company or to a company that they form in exchange for the issue to their shareholders of securities representing the capital of that other company.
poslovna združitev pomeni operacijo, s katero ena ali več družb ob prenehanju brez likvidacije prenese vsa svoja sredstva in obveznosti na drugo obstoječo družbo ali družbo, ki jo oblikujejo v zameno za izdajo vrednostnih papirjev, ki predstavljajo kapital te druge družbe, svojim delničarjem;
Share acquisition shall mean an operation whereby one company acquires a shareholding in the capital of another company without obtaining a majority or the control of the voting rights of the target company.
prevzem deleža pomeni operacijo, s katero ena družba prevzame delež v kapitalu druge družbe brez privolitve večine ali nadzora nad glasovalnimi pravicami ciljne družbe;
Target company shall mean a company not resident in Spain, whose income fulfils the conditions described under recital 21(c) and in which a shareholding is acquired by a company resident in Spain.
ciljna družba pomeni družbo, ki nima sedeža v Španiji in katere prihodek izpolnjuje pogoje iz uvodne izjave 21(c) ter v kateri je delež prevzela družba s sedežem v Španiji;