natgillin/translations-raw huggingface dataset:
The specific tax regime in favour of the FPAP and its members is described in two letters from the French ministry responsible for the budget, which were sent to the Commission following the publication of the initiation of the investigation procedure which led to Decision 2008/936/EC [8].
Posebna davčna ureditev v korist FPAP in njegovih članov je opisana v dveh dopisih francoskega ministrstva za proračun, ki sta bila Komisiji poslana po objavi odločitve o sprožitvi postopka preiskave, ki je pripeljal do Odločbe 2008/936/ES [8].
the fund set up in the form of a trade association will not be subject to corporation tax in respect of the contributions paid by the fishermen-owners and the financial income resulting from investment of its liquid assets;
sklad, ustanovljen v obliki strokovnega združenja, ne bo zavezan davku od dohodkov pravnih oseb iz naslova prispevkov, ki jih plačujejo ribiči lastniki, in finančnih prihodkov iz naložb denarnih sredstev,
the contributions paid will be deductible from the fishermen-owners’ taxable results in respect of the year in which they were paid.
plačane prispevke bo mogoče odšteti od obdavčljivega prihodka ribičev lastnikov v letu njihovega plačila.
As an exceptional measure, initial contributions paid by 30 March 2004 at the latest will be accepted as deductions in respect of the 2003 results.’
Izjemoma bo prve prispevke, plačane najpozneje do 30. marca 2004, mogoče odšteti od prihodkov za leto 2003.“
The letter also indicates the amounts which could be subject to the deduction mentioned: the annual contributions of member fishermen-owners, which would be deductible from taxable income, would be between EUR 1000 and 15000.
V dopisu so omenjeni tudi zneski, ki bi jih bilo mogoče odšteti, kot je navedeno: letni prispevek ribičev lastnikov, članov FPAP, ki bi ga bilo mogoče odšteti od obdavčljivega prihodka, bi bil med 1000 in 15000 EUR.
The second letter, dated 28 November 2004, relates to the deduction from income of the contributions paid by members.
Drugi dopis z dne 28. novembra 2004 se osredotoča na odštetje prispevkov, ki jih plačujejo člani, od prihodkov.
The second letter was written in connection with an amendment of the guarantee agreement between the FPAP and its members, which would henceforth provide for the refund to members of contributions which had been paid but not used.
Ta dopis spada v okvir spremembe sporazuma o poroštvu, ki FPAP veže na njegove člane in na podlagi katerega bi člani lahko odslej dobili vrnjene plačane in neporabljene prispevke.
The letter states that:
V njem je navedeno:
contributions paid by members in application of the new agreement will be deductible in respect of the year in which they were paid, up to a limit of EUR 10000 per year and per member, where this ceiling is increased by 25 % of the part of the profit between EUR 40000 and 80000;
prispevke, ki jih člani plačajo na podlagi tega novega sporazuma, bo mogoče odšteti v letu njihovega plačila do 10000 EUR na leto in na člana, pri čemer se ta zgornja meja poveča za 25 % deleža v dobičku med 40000 in 80000 EUR,
the contributions paid in excess of the limits set out above in respect of a guarantee project implemented by the Fund will be entirely deductible from members’ taxable income in respect of the year in which they were paid.’
prispevke, plačane prek navedenih omejitev iz naslova načrtovanega poroštva, ki ga vzpostavi sklad, bo v celoti mogoče odšteti od obdavčljivega prihodka članov v letu njihovega plačila.“
The letter indicates that ‘an assessment of this exercise’ would be produced at the end of 2006, and ‘any necessary amendments examined’.
V tem dopisu je določeno, da bo treba konec leta 2006 sestaviti „oceno tega poskusa“ in „preučiti morebiti potrebne spremembe“.
This is not therefore a tax scheme to be applied on a permanent basis.
To torej ni davčna ureditev, ki bi bila odobrena za stalno.
Moreover, although the letter of 28 November 2004 states that the contributions would be deductible from taxable income in respect of the year in which they were paid, there is no indication of any change with regard to the provision set out in the letter of 5 February 2004 regarding the deduction of contributions paid before the end of March 2004 from income in respect of 2003.
Poleg tega, čeprav je v tem dopisu z dne 28. novembra 2004 predvideno, da se prispevki odštejejo od obdavčljivega prihodka v letu njihovega plačila, nič ne kaže, da bi bilo odštetje prispevkov, plačanih na začetku leta 2004 (do konca marca), od prihodkov za leto 2003, predvideno v dopisu z dne 5. februarja 2004, postavljeno pod vprašaj.
It follows from the two letters mentioned above that the tax scheme granted by the Ministry of Finance to the FPAP and its members comprises two aspects:
Iz zgoraj navedenih dopisov izhaja, da davčna ureditev, ki jo je ministrstvo za finance odobrilo FPAP in njegovim članom, vključuje dva vidika:
firstly, in respect of the FPAP, exemption from corporation tax,
po eni strani oprostitev davka od dohodkov pravnih oseb v korist FPAP,
secondly, the option for FPAP members to deduct their contributions to the fund from their taxable result.
po drugi strani možnost za člane FPAP, da od svojih obdavčljivih prihodkov odštejejo svoje prispevke v ta sklad.
The Commission considered that the tax scheme granted by the French authorities in respect of the FPAP and its members should, as previously for case C-9/06, be analysed under the State aid scheme in relation to the advantages it conferred, on the one hand on the FPAP itself and, on the other hand, on its member fisheries undertakings.
Komisija je menila, da je treba davčno ureditev, ki so jo francoski organi odobrili FPAP in njegovim članom, tako kot v zadevi C-9/06, analizirati glede na sistem državnih pomoči ob upoštevanju ugodnosti, ki jih je predstavljala po eni strani za sam FPAP in po drugi strani za ribiška podjetja, ki so člani FPAP.
State aid at the level of the FPAP
Državna pomoč v korist FPAP
As explained in Decision 2008/936/EC, the FPAP must be considered as an undertaking within the meaning of European Union competition law.
Kot je bilo navedeno v Odločbi 2008/936/ES, je treba FPAP šteti za podjetje v smislu konkurenčnega prava Evropske unije.
The non-profit-making character of the FPAP and its association status are without relevance in this respect.
Dejstvo, da FPAP ni imel pridobitnega namena ali je bil združenje, v zvezi s tem ni pomembno.
Consequently, the Commission considered that the tax scheme granted by the French authorities conferred a double advantage on the FPAP in relation to other private investors active on futures markets for petroleum products:
Zato je Komisija menila, da davčna ureditev, ki so jo francoski organi odobrili FPAP, temu prinaša dvojno ugodnost v primerjavi z drugimi zasebnimi vlagatelji na terminskih trgih naftnih proizvodov:
firstly, the exemption from corporation tax, described in recital 9, granted to the FPAP constitutes a mitigation of the charges which are normally included in the budget of undertakings operating in this field,
prvič, oprostitev davka od dohodkov pravnih oseb, opisana v uvodni izjavi 9, do katere je upravičen FPAP, pomeni razbremenitev stroškov, ki navadno bremenijo proračun podjetij, dejavnih na tem področju,
secondly, the tax advantage granted to FPAP members, whichever form it may take, constitutes an incentive to contribute to the income of the FPAP; it thus enables the FPAP to increase its liquidity, whereas other undertakings operating in this sector do not have an equivalent mechanism at their disposal.
drugič, kakršna koli davčna ugodnost, odobrena članom FPAP, spodbuja prispevanje k dohodkom FPAP; tako skladu FPAP omogoča, da poveča svoja denarna sredstva, medtem ko druga podjetja, dejavna na tem področju, niso upravičena do takega mehanizma.
After its preliminary investigation, the Commission considered that the advantage referred to in recital 17 had been granted by the state and that it involved the waiving of state resources.
Komisija je po koncu svoje predhodne preiskave menila, da je ugodnost iz uvodne izjave 17 odobrila država in da pomeni odpoved državnim sredstvom.
Lastly, as a result of the tax measures referred to in recital 17, the FPAP had benefitted from a financial advantage in relation to other companies operating on futures markets, both in France and in other Member States.
FPAP je bil zaradi davčnih ukrepov iz uvodne izjave 17 deležen finančne ugodnosti v primerjavi z drugimi družbami, ki poslujejo na terminskih trgih v Franciji in drugih državah članicah.
In its decision to initiate the formal investigation procedure, the Commission also indicated that it assumed that the legal basis which had enabled the FPAP to benefit from the exemption from tax on profits was Article 206(1a) of the General Tax Code [9], which provides for exemption of trade associations under certain conditions.
Komisija je v odločitvi o sprožitvi formalnega postopka preiskave navedla tudi, da domneva, da je bila pravna podlaga, s katero je bil FPAP deležen oprostitve davka od dohodkov pravnih oseb, člen 206(1a) splošnega davčnega zakonika [9], v skladu s katerim so lahko strokovna združenja pod nekaterimi pogoji oproščena davka.
Under these circumstances, the FPAP may also have qualified for an exemption from business tax, as provided for under Article 1447 of the same Code for organisations which qualify for the exemption provided for under Article 206(1a) of the Code.
V teh okoliščinah je mogoče, da je bil FPAP upravičen tudi do oprostitve davka od dohodkov iz dejavnosti, kot je določena v členu 1447 istega zakonika v korist organov, upravičenih do oprostitve iz člena 206(1a) istega zakonika.
State aid in favour of fisheries undertakings
Državna pomoč v korist ribiških podjetij
The financial advantage referred to under recital 17 enabled member fisheries undertakings to purchase fuel at a preferential rate as a result of the investments made by the FPAP on futures markets for petroleum products.
Finančna ugodnost iz uvodne izjave 17 je ribiškim podjetjem, ki so člani FPAP, zaradi dejavnosti, ki jo je FPAP izvajal na terminskih trgih naftnih proizvodov, omogočala nakup goriva po preferenčni tarifi.
The effect of the option granted to fisheries undertakings of deducting their contributions to the FPAP from their income was to mitigate the charges which are normally included in their budgets.
Možnost, odobrena ribiškim podjetjem, da od svojih prihodkov odštejejo prispevke v FPAP, je imela za rezultat razbremenitev stroškov, ki navadno bremenijo njihov proračun.
This deduction option was granted by the ministry responsible for the budget and is, therefore, imputable to the state.
Ker je o tej možnosti odštetja odločilo ministrstvo za proračun, je zanjo odgovorna država.
The undertakings which have been able to apply the deduction referred to in recital 22 have benefitted from a financial advantage in relation to other fisheries undertakings in the Union.
Podjetja, ki so lahko izvedla odštetje iz uvodne izjave 22, so bila deležna finančne ugodnosti v primerjavi z drugimi ribiškimi podjetji v Uniji.
This advantage has thus affected trade between Member States and distorted or threatened to distort competition.
Prav tako je ta finančna ugodnost vplivala na trgovino med državami članicami in izkrivljala ali bi lahko izkrivljala konkurenco.
For this reason, it constitutes State aid within the meaning of Article 107(1) TFEU.
Zato pomeni državno pomoč v smislu člena 107(1) PDEU.
Moreover, in its analysis of the information set out in the ‘Detailed rules of procedure of the Fund for the prevention of risks to fishing’ (‘Mode d'emploi détaillé du Fonds de prévention des aléas pêche’), which were also forwarded to the Commission in connection with the formal investigation procedure C-9/06, the Commission found that, when contributions to the FPAP determined on a declarative basis in relation to projected fuel consumption for the year ahead were calculated on a basis which was higher than actual consumption, shipowners retained in full the tax deduction granted.
Po drugi strani je Komisija glede na informacije iz dokumenta „Podrobna pravila uporabe Sklada za preprečevanje tveganj ribištva“, ki je bil prav tako poslan v okviru formalnega postopka preiskave pomoči C-9/06, ugotovila, da je izvedena davčna olajšava v celoti ostala priznana ladjarju, saj so bili prispevki v FPAP, določeni na podlagi izjave glede na domnevno porabo goriva v naslednjem letu, izračunani na višji osnovi kot dejanska potrošnja.
The system appeared to constitute an incentive for shipowners to overestimate their cover requirements with the sole objective of benefitting from the tax deduction.
Zdi se, da je ta sistem ladjarje spodbujal k precenjevanju svojih potreb po kritju samo zato, da bi bili upravičeni do davčne olajšave.
On the basis of the same document, the Commission also found that some members whose professional activities were not connected to fishing but who were ‘prepared to provide moral support for the trade association’ were also entitled to a tax deduction in respect of their contributions to the FPAP, even though the latter were not linked to a guarantee risk.
Komisija je na podlagi istega dokumenta ugotovila še, da so bili tudi nekateri člani, katerih dejavnost ni bila povezana z ribištvom, bili pa so „pripravljeni združenje moralno podpreti“, upravičeni do davčne olajšave v zvezi s svojimi prispevki v FPAP, čeprav ti niso bili namenjeni poroštvu za tveganje.
Compatibility with the common market
Združljivost z notranjim trgom
With regard to this point, the Commission referred to the analysis presented in Decision 2008/936/EC.
Komisija se je v zvezi s tem vprašanjem sklicevala na analizo iz Odločbe 2008/936/ES.
The Commission found that the aid in question was operating aid in respect of the FPAP and fisheries undertakings and that no provision of the TFEU or any State aid instrument adopted by the Commission constituted a basis for asserting that such aid was compatible with the common market.
Menila je namreč, da so to pomoči za tekoče poslovanje za FPAP in ribiška podjetja ter da na podlagi nobene določbe PDEU ali kakršnega koli instrumenta, ki ga je Komisija sprejela na področju državnih pomoči, teh pomoči ni mogoče šteti za združljive z notranjim trgom.
Consequently, the Commission informed France of its serious doubts as to the compatibility of the aid measures with the common market.
Zato je Komisija Francijo obvestila, da resno dvomi o združljivosti teh ukrepov pomoči z notranjim trgom.
Tax measure in favour of fisheries undertakings
Davčni ukrep v korist ribiških podjetij
France considers that the tax measures in favour of fisheries undertakings are not State aid because the contributions paid to the FPAP by fisheries undertakings constitute part of these undertakings’ overheads for the exercise of their professional activities.
Francija meni, da davčni ukrepi v korist ribiških podjetij niso državne pomoči, ker so prispevki ribiških podjetij v FPAP del splošnih stroškov teh podjetij za opravljanje njihove dejavnosti.
In application of Article 39 of the General Tax Code, these costs are deductible from taxable income.
Na podlagi člena 39 splošnega davčnega zakonika pa je te stroške mogoče odšteti od obdavčljivega prihodka.
The deduction of these contributions therefore corresponds to the implementation of a general measure and, consequently, does not constitute State aid.
Odštetje teh prispevkov torej ustreza izvajanju splošnega ukrepa in zato ni državna pomoč.
France recognises that the letters referred to under recital 7 did not contain any information on the scheme for the reimbursement of contributions.
Francija priznava, da v dopisih, navedenih v uvodni izjavi 7, ni nobene informacije o sistemu vračila prispevkov.
However, France emphasises that this does not mean that the reimbursement was without tax effect.
Francija pojasnjuje, da to kljub temu ne pomeni, da je bilo to vračilo brez davčnega vpliva.
In accordance with common law principles for determining taxable results, the reimbursement of the contributions to FPAP member fisheries undertakings constituted income subject to tax on the profit of these undertakings.
V skladu z načeli občega prava za določitev obdavčljivega prihodka je namreč vračilo teh prispevkov ribiškim podjetjem, ki so člani FPAP, pomenilo dobiček, zavezan davku od dobička teh podjetij.
France also states that, in the case where the price of fuel exceeded the threshold laid down in the guarantee agreement, the compensation received by FPAP member undertakings constituted a gain subject to tax on profits.
Francija pojasnjuje še, da je, če je cena goriva presegla prag, določen v sporazumu o poroštvu, nadomestilo, ki so ga dobila podjetja, ki so člani FPAP, pomenilo dobiček, zavezan davku od dobička.
Consequently, there was no incentive for member undertakings to overestimate their cover requirements, as this would have resulted in additional taxation.
Zato podjetja člani niso imela nikakršnega interesa, da bi precenila svoje potrebe po kritju, saj bi to pomenilo dodatne obdavčitve.
In addition, France states that the selective nature of an aid measure may be justified on account of the nature and general scheme of the system.
Po drugi strani Francija navaja, da je mogoče selektivnost ukrepa pomoči upravičiti z naravo in splošno shemo sistema.
Consequently, there may be legitimate reasons which justify differentiated treatment and thus, where appropriate, the granting of the advantages which may ensue.
Tako lahko obstajajo legitimni razlogi, ki upravičujejo različno obravnavanje in torej po potrebi dodelitev ugodnosti, ki lahko izhajajo iz njega.
However, in this case, France has not presented any information which could justify differentiated treatment in favour of fisheries undertakings.
Vendar pa Francija ni posredovala nobene utemeljitve, na podlagi katere bi bilo mogoče v tem primeru upravičiti različno obravnavanje v korist ribiških podjetij.
Tax measure in favour of the FPAP
Davčni ukrep v korist FPAP
France considers that the exemption from corporation tax granted to the FPAP is justified on account of its non-profit-making character and its trade association status.
Francija meni, da je oprostitev davka od dohodkov pravnih oseb, do katere je bil upravičen FPAP, upravičena zaradi njegovega nepridobitnega značaja in narave strokovnega združenja.
France asserts that this is compliant with European Union law.
Francija navaja, da je to v skladu s pravom Evropske unije.
The very objective of corporation tax is to levy a tax on profit-making activities.
Sam cilj davka od dohodkov pravnih oseb je namreč obdavčiti pridobitne dejavnosti.
In application of this principle, France recalls that the Commission itself, in its communication on the application of the State aid rules to measures relating to direct business taxation [10] (hereinafter: ‘direct taxation communication’), considers that the nature of the tax system may justify exemption from business tax for not-for-profit organisations.
Francija na podlagi tega načela opozarja, da Komisija sama v obvestilu o uporabi pravil o državnih pomočeh za ukrepe v zvezi z neposrednim obdavčenjem podjetij [10] (v nadaljnjem besedilu: obvestilo o neposrednem obdavčenju) meni, da so lahko nepridobitna podjetja upravičena do oprostitve davka od dobička na podlagi narave davčnega sistema.
The assessment set out in the decision to initiate the procedure must be reviewed and developed in the light of the information presented by France on 8 September and 29 November 2008 (see recitals 5 and 6).
Oceno iz odločitve o sprožitvi formalnega postopka preiskave je treba spremeniti in dopolniti glede na pripombe, ki jih je Francija sporočila 8. septembra in 29. novembra 2008 (uvodni izjavi 5 in 6).
The analysis examines the double objective of the FPAP, that is to say, on the one hand, to acquire financial options on futures markets for petrol and derivative products and, on the other hand, to pay the member fisheries undertakings a sum equal to the difference between the average monthly reference price and the ‘maximum price covered’ or the price of 30 euro cents per litre depending on the period.
Analiza je opravljena z vidika dvojnega cilja FPAP, in sicer po eni strani pridobiti finančne opcije na terminskih trgih nafte in naftnih derivatov ter po drugi strani izplačati ribiškim podjetjem članom znesek, ki pomeni razliko med povprečno mesečno referenčno ceno in „najvišjo ceno, vključeno v kritje“ ali ceno 30 centov na liter glede na obdobje.
The tax measure in question involves the option of deducting the contributions paid by fisheries undertakings to the FPAP from taxable income.
Zadevni davčni ukrep vključuje možnost, da se od obdavčljivega prihodka odštejejo prispevki, ki so jih ribiška podjetja plačala FPAP.
France considers that this deduction does not constitute State aid since the contributions constitute part of the overheads of the undertakings and the French tax system provides for the deduction of such expenses from taxable income.
Francija meni, da to odštetje ni državna pomoč, ker ti prispevki spadajo v kategorijo splošnih stroškov podjetij in ker je v francoskem davčnem sistemu predvideno odštetje teh stroškov od obdavčljivega prihodka.
Consequently, it is claimed that the measure constitutes the implementation of a general measure and that the deduction does not constitute State aid.
Zato naj bi bilo to izvajanje splošnega ukrepa, to odštetje pa naj ne bi pomenilo državne pomoči.
The Commission notes that overheads are deductible from undertakings’ results in application of Article 39 of the General Tax Code.
Komisija ugotavlja, da se na podlagi člena 39 splošnega davčnega zakonika splošni stroški dejansko odštejejo od prihodka podjetij.
This is a general measure which applies to all undertakings, irrespective of their field of activity.
To je splošni ukrep, ki se uporablja za vsa podjetja, ne glede na njihovo področje dejavnosti.
The deduction option therefore falls under the category of tax measures open to all economic operators referred to under point 13 of the ‘direct taxation communication’.
Ta možnost odštetja naj bi torej spadala v kategorijo davčnih ukrepov, ki so na voljo vsem gospodarskim akterjem iz točke 13 obvestila o neposrednem obdavčenju.
Accordingly, a measure of this kind which applies without distinction to all undertakings and the production of all goods does not constitute State aid.
V zvezi s tem tak ukrep, ki se uporablja enako za vsa podjetja in vse proizvodnje, ne bi predstavljal državne pomoči.
France argues that the eligibility of charges for deduction as overheads is determined on the basis of the object of the charges.
Francija navaja, da se možnost odštetja stroškov iz naslova splošnih stroškov določi na podlagi cilja stroškov.
If the charges were incurred in the company’s interest, they are in principle deductible.
Če so stroški nastali v interesu družbe, se načeloma lahko odštejejo.
Accordingly, contributions paid to professional bodies (associations, chambers of commerce, etc.) by definition constitute expenditure committed in the interest of the professional activity in question and are always eligible for deduction from the taxable result.
Tako prispevki, plačani strokovnim organom (združenja, trgovinske zbornice …), po opredelitvi pomenijo stroške, nastale v interesu poslovanja, in se lahko vedno odštejejo od obdavčljivega prihodka.
As the FPAP is a trade association, the eligibility for deduction of its members’ contributions follows the same principle.
Ker je FPAP strokovno združenje, za odštetje prispevkov velja enako sklepanje.
Moreover, the Commission stated in recital 20 of Decision 2008/936/EC that ‘the FPAP is thus designed to be a mutual insurance company providing a number of benefits for its members in exchange for their contributions’.
Poleg tega je Komisija v uvodni izjavi 20 Odločbe 2008/936/ES navedla, da je „FPAP […] tako zasnovan kot vzajemna zavarovalnica, ki svojim članom v zameno za njihove prispevke ponuja nekatere storitve“.
Insurance contributions form part of the charges borne by undertakings to protect themselves against various risks.
Prispevki za zavarovanje so del stroškov, ki jih podjetja nosijo, da bi se zavarovala proti različnim tveganjem.