natgillin/translations-raw huggingface dataset:
Tax on capital transfers and documented legal acts this indirect form of taxation is designed to be charged on different legal acts such as taxable capital transfers, documented legal acts or certain company transactions (for example, corporate financing such as increasing share capital).
davek na prenos premoženja in kolkovina za sklenitev pravnega posla ta posredni davek bremeni različne pravne akte, kot so dragi prenosi premoženja, pravne listine ali nekatera dejanja družb (kot je financiranje družbe, na primer dokapitalizacija).
Provision is made for an exemption from this tax on incorporation, capital increases, fusions and divisions, taking out and cancelling loans (including long-term bonds), the acquisition of goods and rights under their apprenticeship and training reserves for the fulfilment of their purpose, and exclusively for specially protected cooperatives, an exemption on the acquisition of goods and rights directly intended for the fulfilment of their social and statutory aims (Articles 33(1) and 34(1)).
Oprostitev je določena za ustanovitev, dokapitalizacijo, združitev in razdružitev; za dodelitev ali razveljavitev posojil, vključno z dolžniškimi vrednostnimi papirji; nakup sredstev in dajatve v sklad za izobraževanje in promocijo za uresničitev njihovih ciljev; ter samo za posebej zaščitene zadruge oprostitev za nakup sredstev in pravic, neposredno namenjenih uresničitvi njihovih družbenih in statutarnih ciljev (člena 33(1) in 34(1)),
Tax on economic activities this local tax is charged directly on any type of entrepreneurial, professional or artistic economic activity performed by natural or legal persons on Spanish territory.
davek na gospodarske dejavnosti ta lokalni davek neposredno bremeni vse vrste podjetniških, poklicnih ali umetniških gospodarskih dejavnosti, ki jih na španskem ozemlju opravljajo fizične ali pravne osebe.
There is a 95 % rebate on this tax (Article 33(4)(a)).
Za ta davek je določena 95-odstotna olajšava (člen 33(4)(a)),
Tax on immovable property this is a local tax charged on the rights of ownership and other property rights attached to a building.
davek na nepremičnine gre za lokalni davek, ki bremeni uživanje lastninske pravice in drugih stvarnih pravic, povezanih z nepremičnino.
There is provision for a 95 % allowance on this local tax in respect of rural property belonging to agricultural cooperatives and community land cooperatives (Article 33(4)(b)).
Za ta davek na kmečka sredstva kmetijskih zadrug in skupnostno obdelovanje zemlje je določena 95-odstotna olajšava (člen 33(4)(b)).
Finally, Article 13 of the Law provides that any cooperative, regardless of its classification, whose transactions with non-member third parties exceed 50 % of its total transactions will lose its preferential tax status as a cooperative.
Nazadnje člen 13 zakona določa, da nobena zadruga, ne glede na kategorijo, ne more opraviti več kot 50 % vseh poslov s tretjimi osebami, ki niso člani zadruge, ne da bi izgubila status davčno zaščitene zadruge.
The budget for the measures in favour of agricultural cooperatives remains unknown due to the nature of the measures.
Proračun za izvajanje ukrepov v korist kmetijskih zadrug je zaradi njihove narave neznan.
The duration of these measures is unspecified.
Njihovo trajanje ni določeno.
Arguments raised by the Commission for the purposes of initiating the examination procedure
Argumenti Komisije za sprožitev postopka pregleda
The Commission based the decision to initiate the procedure on the following arguments.
Komisija se je pri odločitvi za sprožitev postopka oprla na naslednje argumente.
As set out in the decision to initiate the procedure, Royal Decree-Law No 10/2000 granted tax advantages to agricultural cooperatives which they did not enjoy previously.
Odobritev kraljevega zakonodajnega odloka št. 10/2000 je v skladu s sprožitvijo postopka predpostavljala, da se kmetijskim zadrugam dodelijo davčne ugodnosti, ki jih pred odobritvijo zakonodajnega odloka niso imele.
The first advantage is the waiving of the requirement to set up a legal entity to which the general tax arrangements apply (i.e. lower tax rates) through which to sell B diesel to non-member third parties, whereby cooperatives pay less tax than before on their sales of diesel to non-members.
S prvo ugodnostjo se je ukinila zahteva, da mora zadruga ustanoviti subjekt, ki ima lastno pravno osebnost in za katerega se uporablja splošna davčna ureditev (tj. lažja davčna ureditev) za distribucijo dizelskega goriva B tretjim osebam, ki niso člani zadruge, zato bi zadruge plačevale manj davka kot pred to ukinitvijo. Drugače povedano, pred spremembo zakona so morale kmetijske zadruge, ki so nečlanom prodajale dizelsko gorivo B, ustanoviti subjekt, ki je imel lastno pravno osebnost.
The second advantage is that agricultural cooperatives are no longer subject to the 50 % limit when selling B diesel to non-member third parties, above which they lost their preferential tax treatment.
Druga ugodnost je ukinitev omejitve za kmetijske zadruge v višini 50 % za dobavo dizelskega goriva B tretjim osebam, ki niso člani zadruge, ne da bi to zanje pomenilo izgubo statusa davčno zaščitene zadruge.
In other words, before Law No 27/1999 was amended, agricultural cooperatives had to restrict their sales to non-members to 50 % of their turnover if they did not want to lose their preferential tax treatment.
Drugače povedano, pred spremembo zakona št. 27/1999 so morale kmetijske zadruge omejiti dobavo tretjim osebam, ki niso člani zadruge, na 50 % svojega prometa, če niso želele izgubiti davčne ugodnosti.
Since the Law was changed, they can exceed that limit without losing their preferential tax treatment.
Od spremembe zakona lahko presežejo to omejitev, ne da bi se morale odpovedati statusu davčno zaščitenih zadrug.
This would seem to be a specific measure applying only to agricultural cooperatives which confers a tax advantage granted in the context of the increase in fuel prices whereby they now pay less tax than they did before Law No 27/1999 was amended.
To naj bi bil poseben ukrep, ki se uporablja samo za kmetijske zadruge, spremlja pa ga davčna ugodnost, odobrena zaradi dviga cen goriva, v obliki nižjega davka v primerjavi z običajnim davkom, ki se je plačeval pred spremembo zakona št. 27/1999.
According to the information available at the time, the Commission considered that these measures conferred an advantage on agricultural cooperatives which relieved them of charges that were normally borne from their budgets.
Komisija je v skladu z razpoložljivimi informacijami menila, da sta ta ukrepa kmetijskim zadrugam dala ugodnost, ki je njihov proračun razbremenila običajnih dajatev.
A loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure (point 10 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation [15]).
Izguba davčnega prihodka je enakovredna porabi državnih virov v obliki davčnih izdatkov (točka 10 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka [15].
Accordingly, the measure should be considered a selective tax measure affecting the resources of the State.
Zato je bilo treba ta ukrep šteti za selektiven davčni ukrep, ki je prizadel državna sredstva.
When initiating the procedure, the Commission took the view, according to the information available to it at the time, that these measures were to be considered tax measures attributable to the State and affecting the resources of the State; they conferred a selective advantage and did not appear justified by the nature or general scheme of the tax system, and therefore constituted selective aid granted by the State.
Komisija je v skladu z razpoložljivimi informacijami v fazi sprožitve postopka menila, da je treba ta ukrepa šteti za državna davčna ukrepa, ki sta zadevala državna sredstva, dajala selektivno ugodnost in se nista zdela upravičena zaradi narave ali splošne sheme davčnega sistema, kar pomeni, da ju je bilo treba šteti za selektivni pomoči države.
The information supplied by the Spanish authorities, according to which the price of fuel rose by 47 % between 1999 and 2000, provoking public disturbances, strikes and energy and food shortages, was not sufficient to allow the Commission to conclude, at that stage in the procedure, that the increase in fuel prices was an exceptional occurrence within the meaning of Article 107(2)(b) of the TFEU.
Informacije, ki so jih predložili španski organi in v skladu s katerimi so se v letih 1999 in 2000 cene goriv dvignile za 47 %, kar je povzročilo kršitve javnega reda, stavke ter prekinitve v dobavi energetskih in prehrambnih proizvodov, v tej fazi postopka ne omogočajo mnenja, da je bil to izjemni dogodek v smislu člena 107(2)(b) PDEU.
Again, according to the information available at that time, the measures to support agricultural cooperatives appeared to constitute State aid, intended to improve their financial situation without contributing to the development of the sector.
V skladu z razpoložljivimi informacijami bi se ukrepa podpore kmetijskim zadrugam lahko štela za državni pomoči za izboljšanje finančnega položaja zadrug, ki pa nikakor ne prispevata k razvoju sektorja.
Consequently, it appeared that this aid was to be regarded as operating aid incompatible with the internal market.
Zato je bilo treba ti pomoči šteti za pomoči za tekoče poslovanje, ki nista združljivi z notranjim trgom.
In view of the above, the Commission considered that the measures in question, in so far as they were State aid, did not appear to be eligible for any of the exceptions provided for in Article 107(2) and (3) of the TFEU and consequently decided to initiate the procedure laid down in Article 108(2) of the TFEU.
Po mnenju Komisije se na podlagi teh ugotovitev ni zdelo, da bi bilo za zadevna ukrepa, če se štejeta za državni pomoči, mogoče uveljavljati odstopanja iz člena 107(2) in (3) PDEU, zato se je odločila, da proti njima uvede postopek iz člena 108(2) PDEU.
COMMENTS FROM INTERESTED THIRD PARTIES
PRIPOMBE ZAINTERESIRANIH TRETJIH STRANI
Comments from the Association of Service Station Managers
Pripombe Združenja upraviteljev črpalk (Asociación de Gestores de Estaciones de Servicio)
This association considers that Royal Decree-Law No 10/2000 grants tax advantages to agricultural cooperatives.
To združenje meni, da se kmetijskim zadrugam s kraljevim zakonodajnim odlokom št. 10/2000 dajejo davčne ugodnosti.
Firstly, waiving the requirement to set up a legal entity to which the general tax arrangements apply in order to distribute B diesel to non-member third parties confers a tax advantage enabling cooperatives to pay less tax than before when selling B diesel to non-members, in that it subjects those transactions to a lower rate of tax.
Prvič, ukinitev zahteve, da morajo organizacije, ki prodajajo dizelsko gorivo B tretjim osebam, ki niso člani zadruge, ustanoviti subjekt, ki ima lastno pravno osebnost in za katerega velja splošna davčna ureditev, pomeni davčno ugodnost, zaradi katere bodo zadruge plačale manj davkov za prodajo dizelskega goriva kot prej, ker so ti posli obdavčeni po ugodnejši stopnji.
The second tax advantage lies in the fact that agricultural cooperatives are no longer subject, when selling B diesel to non-member third parties, to the maximum limit of 50 % beyond which they lose their preferential tax treatment.
Drugič, ukinitev trenutne omejitve za zadruge v višini 50 % za dobavo dizelskega goriva B tretjim osebam, ki niso člani zadruge, ne da bi zadruge izgubile davčno ugodnost, je druga davčna ugodnost.
The association argues that Royal Decree-Law No 10/2000 encourages the creation outside the market of a parallel network for cooperatives, as ‘State-assisted bodies’, which are also exempt from fulfilling the legal requirements imposed on their competitors.
Po mnenju tega združenja kraljevi zakonodajni odlok št. 10/2000 spodbuja nastanek vzporedne mreže na robu trga v korist zadrug kot subjektov, ki jim javni sektor pomaga in jih poleg tega oprošča zakonitih obveznosti, ki veljajo za njihove konkurente.
The purpose of all this is to enable cooperatives to offer prices lower than those produced by normal market mechanisms, without providing any compensation for holders of facilities selling to the general public (retail distributors), many of whom will be eliminated from the market.
Namen vsega tega je omogočiti znižanje cene, ki je rezultat običajnih tržnih mehanizmov, in to brez najmanjšega nadomestila za imetnike naprav za prodajo širši javnosti (maloprodaja), katerih velik delež bo izključen s trga.
Comments from the Association of Service Station Managers of Madrid, the Catalan Federation of Service Stations and the Spanish Confederation of Service Stations
Pripombe Združenja podjetnikov – črpalkarjev Skupnosti Madrid, Katalonske federacije črpalk in Španske konfederacije črpalk (Asociación de empresarios de estaciones de servicio de la Comunidad de Madrid, Federación catalana de estaciones de servicio, Confederación española de estaciones de Servicio)
These associations, which represent practically all service stations in Spain, take the view that Royal Decree-Law No 10/2000 contains measures designed to relieve agricultural cooperatives of various tax charges on their sales of B diesel to non-member third parties by bringing that activity within a specially protected tax system.
Ta združenja, ki predstavljajo skoraj celotni sektor črpalk v Španiji, menijo, da kraljevi zakonodajni odlok št. 10/2000 vsebuje ukrepe za zmanjšanje davčne obremenitve kmetijskih zadrug, kadar te prodajajo dizelsko gorivo B tretjim osebam, ki niso člani zadruge, s tem ko za to dejavnost uvaja posebej zaščiteno davčno ureditev za prodajo goriva tretjim osebam.
These associations argue that since Royal Decree-Law No 10/2000 came into force, agricultural cooperatives have obtained the tax advantages referred to below on their sales of B diesel to third parties.
Po mnenju teh združenj kmetijske zadruge z začetkom veljavnosti kraljevega zakonodajnega odloka št. 10/2000 pridobijo spodaj navedene ugodnosti, kadar tretjim osebam prodajajo dizelsko gorivo B.
Tax on capital transfers and documented legal acts; cooperatives will not be required to pay tax on their instruments of incorporation, capital increases, fusions and divisions, taking out and cancelling loans (including long-term bonds), the acquisition of goods and rights under their apprenticeship and training reserves for the fulfilment of their purpose and transactions to acquire goods and rights directly intended for the fulfilment of their social and statutory purposes.
Pri davku na prenos premoženja in kolkovine za sklenitev pravnega posla so zadruge plačila oproščene v primeru ustanovitve, dokapitalizacije, združitve in razdružitve, dodelitve ali razveljavitve posojil, vključno z dolžniškimi vrednostnimi papirji, nakupa sredstev in dajatev v sklad za izobraževanje in promocijo za namene uresničitve svojih ciljev ter nakupa sredstev in pravic, neposredno namenjenih uresničitvi svojih družbenih in statutarnih ciljev.
Company tax: given that Royal Decree-Law No 10/2000 treats the sale of B diesel to non-member third parties as the economic result of cooperative activity, it will be taxed at the rate of 20 %; moreover, cooperatives are completely free to decide on the depreciation of their new physical assets acquired during the three years following the date of their registration in the Register of Cooperatives, and what is more, they receive a 50 % rebate on their entire company tax bill.
Pri davku od dobička pravnih oseb: ker kraljevi zakonodajni odlok št. 10/2000 prodajo dizelskega goriva B tretjim osebam, ki niso člani zadruge, šteje za poslovni rezultat dejavnosti zadruge, je obdavčena po 20-odstotni stopnji in uživa popolno svobodo pri amortizaciji novega osnovnega sredstva, kupljenega v prvih treh letih po vpisu v register zadrug; poleg tega se zadrugam prizna olajšava v višini 50 % zneska davka.
Cooperatives receive a 95 % rebate on their economic activities tax.
Pri davku na gospodarske dejavnosti se zadrugam prizna olajšava v višini 95 % zneska davka.
Cooperatives receive a 95 % rebate on their immovable property tax.
Pri davku na nepremičnine se zadrugam prizna olajšava v višini 95 % zneska davka.
Comments from Agri-food Cooperatives Spain (formerly the Spanish Confederation of Agricultural Cooperatives)
Pripombe Konfederacije španskih kmetijskih zadrug (Confederación de cooperativas agrarias de España)
Most of Spain’s agricultural cooperatives belong to this Confederation.
V tej konfederaciji je večina španskih kmetijskih zadrug.
Agricultural cooperatives began selling petroleum products following an Order of 31 July 1986 [16] of the Ministry of Economy and Finance amending the Regulation on the supply and sale of fuel and liquid fuel subject to the petroleum monopoly [17].
Kmetijske zadruge so začele opravljati dejavnost distribucije naftnih derivatov, potem ko je začel veljati odlok ministrstva za gospodarstvo in finance z dne 31. julija 1986 [16] o spremembi predpisa o dobavi in prodaji goriv in tekočih kuriv, ki so predmet monopola nad naftnimi derivati [17].
Law No 34/1992 of 22 December 1992 regulating the petroleum sector [18] introduced a new system for the distribution of petroleum products.
Z zakonom št. 34/1992 z dne 22. decembra 1992 o ureditvi naftnega sektorja [18] se vzpostavlja nov sistem distribucije naftnih derivatov.
The previous system had suddenly ceased to apply to agricultural cooperatives with the publication of Law No 34/1998 and, specifically, the fifteenth additional provision thereof, prohibiting cooperatives from selling petroleum products (both diesel and petrol) to third parties unless they set up a legal entity for that purpose, to which the general tax arrangements would apply.
Za kmetijske zadruge se je zakonska ureditev nenadoma spremenila po objavi zakona št. 34/1998 in zlasti njegove dodatne petnajste določbe, s katero se zadrugam prepoveduje prodaja naftnih derivatov (kot so dizelska goriva in bencin) tretjim osebam, razen če v ta namen ne ustanovijo subjekta, ki ima lastno pravno osebnost in za katerega velja splošna davčna ureditev.
The Confederation argues that Royal Decree-Law No 10/2000 merely removed – and then only partially – the restriction on free competition imposed by the prohibition introduced by the fifteenth additional provision of Law No 34/1998.
Po mnenju te konfederacije je bila s kraljevim zakonodajnim odlokom št. 10/2000 le delno odpravljena omejitev svobodne konkurence, ki je bila uvedena s prepovedjo iz petnajste dodatne določbe zakona št. 34/1998.
The tax advantages enjoyed by cooperative societies must be examined in the light of the technical adjustment standards and the obligations which these impose on cooperatives.
Davčne olajšave, priznane zadrugam, je treba proučiti v povezavi s standardi za tehnično prilagoditev in obveznostmi za zadruge, ki iz njih izhajajo.
For the purposes of determining the taxable amount for the purposes of company tax, cooperatives must make a clear distinction between the two types of transactions they engage in: transactions with members and transactions with non-members or third parties.
Da se določi davčna osnova za davek od dobička pravnih oseb, morajo zadruge jasno ločiti dve vrsti dejavnosti, to je posle s člani in posle z nečlani ali tretjimi osebami.
Under the technical adjustment standard provided for in Article 16 of Law No 20/1990, for the purposes of determining the taxable amount, the cooperative results of transactions with members are to be considered separately from the extra-cooperative results of transactions between the cooperative and non-members or third parties.
Standard za tehnično prilagoditev iz člena 16 zakona št. 20/1990 pomeni, da se davčna osnova določi ločeno za poslovne rezultate zadruge, ustvarjene s posli s člani, na eni strani in poslovne rezultate zunaj zadruge, ustvarjene s posli z nečlani ali tretjimi osebami, na drugi strani.
Article 33 of Law No 20/1990 stipulates that the rate of company tax on cooperatives is differentiated, so that a rate of 20 % applies to the taxable amount for cooperative results, and the general rate of 35 % is applied to the taxable amount for extra-cooperative results, including, inter alia, the results of transactions between agricultural cooperatives and third parties.
Člen 33 zakona št. 20/1990 določa, da se pri izračunu davka od dobička zadružnih družb davčna osnova obdavči po različnih stopnjah, tj. 20-odstotni in 35-odstotni (splošna stopnja), za zadružne in zunajzadružne poslovne rezultate, pri čemer so zadnji med drugim poslovni rezultati kmetijskih zadrug, ustvarjeni s trgovanjem s tretjimi osebami.
Therefore, there is no rebate on the amounts earned by agricultural cooperatives in their transactions with non-member third parties.
Zato za dobiček, ki ga kmetijska zadruga ustvari s trgovanjem s tretjimi osebami, ki niso člani zadruge, ne velja nobena olajšava.
Article 23 of Law No 20/1990 defines the amount of company tax payable by cooperatives as the algebraic sum of the amounts resulting from applying the corresponding tax rates to the taxable amounts, whether positive or negative, that amount being the amount payable (cuota íntegra) when positive.
V zvezi z davkom od dobička pravnih oseb, ki ga morajo plačati zadruge, člen 23 zakona št. 20/1990 določa, da je znesek davka enak algebraični vsoti zneskov, dobljenih z uporabo predvidenih davčnih stopenj za pozitivne ali negativne davčne osnove, pri čemer se ta znesek šteje za davčno obveznost (cuota íntegra), če je poslovni rezultat pozitiven.
Here, according to Article 34 of the aforementioned Law on specially protected cooperatives, which in principle covers agricultural cooperatives, the tax advantage consists in a 50 % rebate on the full tax payable as defined by Article 23 as mentioned above.
Ureditev za oprostitev posebej zaščitenih zadrug – kar so načeloma kmetijske zadruge – iz člena 34 tega zakona določa 50-odstotno znižanje zneska davčne obveznosti, opredeljene v členu 23.
This tax advantage cannot be considered in isolation from the tax paid by cooperative members on their share of their cooperative’s profits when they pay their personal income tax.
Tega znižanja ni mogoče presojati neodvisno od davčnega obravnavanja neto poslovnih presežkov, razdeljenih članom zadruge, obdavčenih z dohodnino.
The profits made by a cooperative are distributed among its members on the basis of the cooperative business each carries out during the financial year, not according to the capital each contributed; this is known as ‘cooperative income’ and is completely different from the dividends paid out by companies with share capital.
V zadrugi se dobiček podjetja razdeli članom glede na dejavnosti zadruge v zadevnem poslovnem letu, ne pa glede na kapitalske vložke: to imenujemo neto poslovni presežek, ki ima popolnoma drugačne značilnosti kot dividende v kapitalskem podjetju.
Taking account of these special features, the 50 % rebate on the amount of company tax payable by specially protected cooperatives must be seen in the light of the fact that dividends/cooperative income are taxed twice, first through company tax and then through personal income tax.
50-odstotno oprostitev davka od dobička pravnih oseb, dodeljeno posebej zaščitenim zadrugam, je treba ob upoštevanju njenih posebnosti presojati z vidika dvojnega obdavčenja dividend/poslovnih presežkov z davkom od dobička pravnih oseb na eni strani in dohodnino na drugi strani.
The alleviation of double taxation in the case of companies with share capital and their shareholders (dividends) has no counterpart in the case of cooperatives and their members (cooperative income), with the result that cooperative income is more heavily taxed than dividends.
Znižanje dvojnega obdavčenja v odnosu kapitalska družba – delničar (dividende) naj ne bi imelo ustreznice v odnosu zadruga – član zadruge (razdelitev neto poslovnih presežkov), tako da so neto poslovni presežki bolj obdavčeni kot dividende.