natgillin/translations-raw huggingface dataset:
In the Court’s view, it follows that a measure by which the public authorities grant a tax exemption to certain businesses which does not entail a transfer of State resources but does place its beneficiaries in a more favourable financial situation than other taxpayers constitutes State aid within the meaning of Article 107(1) of the TFEU.
Po mnenju Sodišča iz tega izhaja, da ukrep, s katerim javni organi priznajo posameznim podjetjem davčno oprostitev, ki čeprav ne zajema prenosa državnih sredstev, upravičence postavlja v ugodnejši finančni položaj kot druge davčne zavezance, pomeni državno pomoč v smislu člena 107(1) PDEU.
According to the communication from the Commission on direct business taxation, such an advantage may be conferred by a reduction of the undertaking’s tax burden in various ways, including: a reduction in the tax base (such as special deductions, special or accelerated depreciation arrangements or the entering of reserves on the balance sheet etc.); a total or partial reduction in the amount of tax (such as exemption or a tax credit); deferment, cancellation or even special scheduling of tax debt.
V skladu z obvestilom o neposredni obdavčitvi ustvarjenega dohodka se taka ugodnost lahko nudi z zmanjšanjem davčne obremenitve podjetja na različne načine, vključno z zmanjšanjem davčne osnove (posebni davčni odbitki, posebne ali pospešene stopnje amortizacije, izkazovanje rezerv v bilanci stanja itd.), celotnim ali delnim zmanjšanjem zneska davka (oprostitev, davčno posojilo itd.), odlogom, preklicem ali celo s posebnim reprogramiranjem davčnega dolga.
There is a comparison of the tax arrangements applying to cooperative societies as opposed to non-cooperative forms of enterprise existing in Spain in recital 20 of this Decision.
Davčna ureditev za zadruge v primerjavi z družbami, ki niso zadruge, v Španiji je opisana v točki 20 te odločbe.
It relates, in fact, to advantages enjoyed by all protected cooperatives, including agricultural cooperatives, to which other forms of enterprise are not normally entitled.
Gre namreč za ugodnosti, ki jih imajo vse zaščitene zadruge, med njimi tudi kmetijske zadruge, in ki se običajno ne uporabljajo za družbe, ki niso zadruge.
It should also be specified that the 20 % reduced rate applied to the taxable amount for cooperative results (corresponding to transactions with members) is not included in this analysis of the tax privileges of the aforementioned cooperatives.
Prav tako je treba pojasniti, da v to analizo davčnih ugodnosti omenjenih zadrug ne spada znižana 20-odstotna davčna stopnja, ki se uporablja za davčno osnovo, ki ustreza poslovnim rezultatom zadruge (ker so to poslovni rezultati, ustvarjeni v poslih s člani zadruge).
The changes introduced by Royal Decree-Law No 10/2000 are of a nature to allow agricultural cooperatives to devote most or all of their business to the sale of B diesel without, however, being subject to the same tax treatment as non-cooperative forms of enterprise.
Spremembe, ki so bile uvedene s kraljevim zakonodajnim odlokom št. 10/2000, omogočajo kmetijskim zadrugam, da kot večino ali celoto svoje dejavnosti opravljajo distribucijo dizelskega goriva B, ne da bi zanje veljalo enako davčno obravnavanje kot za podjetja, ki niso zadruge.
As the Court of First Instance states in Case T-146/03 [28], prior to the adoption of these measures, the tax status of cooperatives did not apply to the sale of fuel since this activity had to be carried out by a separate legal entity which would not have enjoyed this privileged tax status.
Kot opozarja Sodišče prve stopnje v zadevi T-146/03 [28], se pred sprejetjem teh ukrepov davčni status zadrug ni uporabljal za dejavnost distribucije goriva, ker je to dejavnost moral opravljati ločeni pravni subjekt, ki ni bil upravičen do ugodnejšega davčnega statusa.
The Court of First Instance therefore considers that the disputed measures have altered the tax situation of agricultural cooperatives with regard to the sale of fuel to non-member third parties.
Sodišče prve stopnje zato meni, da je bil s spornimi ukrepi spremenjen davčni položaj kmetijskih zadrug v zvezi z distribucijo goriva tretjim osebam, ki niso člani zadruge.
Indeed, the Commission finds that through these measures, agricultural cooperatives – which are now entitled to trade with non-member third parties without volume restrictions whilst keeping their legal status, which is different to that of non-cooperative forms of enterprise and even non-agricultural cooperatives – engaged in the sale of B diesel, are placed in an advantageous situation compared to non-cooperative forms of enterprise in relation to the sale of fuel to non-member third parties, given that they are still entitled to their special tax treatment.
Komisija namreč ugotavlja, da so s temi ukrepi kmetijske zadruge, ki odslej lahko neomejeno trgujejo s tretjimi osebami, ki niso člani zadruge, in pri tem ohranijo drugačen pravni status, kot ga imajo podjetja, ki niso zadruge, in celo nekmetijske zadruge, ki opravljajo dejavnost distribucije dizelskega goriva B, v zvezi z distribucijo goriva tretjim osebam, ki niso člani zadruge, v ugodnejšem položaju v primerjavi z družbami, ki niso zadruge, ker ohranijo svojo davčno obravnavo.
Indeed, it should be recalled that for the purposes of establishing the taxable amount for cooperatives, the results of cooperative activities (transactions with members) and the results of extra-cooperative activities (transactions with non-members) are assessed separately and are not taxed in the same manner.
Treba je namreč opozoriti, da se za določitev davčne osnove zadrug poslovni rezultati dejavnosti zadruge (posli s člani) obravnavajo ločeno od poslovnih rezultatov dejavnosti zunaj zadruge (posli z nečlani) in niso enako obdavčeni.
Nevertheless, in spite of the separation of accounts, as the agricultural cooperative remains a single entity it will continue to enjoy other tax advantages that are not directly related to the taxation of profits at a lower rate, such as advantages in respect of company tax, tax on capital transfers and documented legal acts, tax on economic activities (wherein the total amount is completely independent of the enterprise’s results) and tax on immovable property.
Vendar bo kljub ločenemu knjigovodstvu kmetijska zadruga, ki ostane enoten subjekt, še vedno upravičena do drugih davčnih ugodnosti, ki niso neposredno povezane z obdavčenjem dobička po znižani davčni stopnji, kot so ugodnosti, povezane z davkom od dobička pravnih oseb, davkom na prenos premoženja in kolkovino za sklenitev pravnega posla, davkom na gospodarske dejavnosti (katerega znesek je popolnoma neodvisen od poslovnega rezultata družbe) ter davkom na nepremičnine.
Cooperatives therefore keep their special tax status even when they increase the volume of sales of B diesel to non-member third parties beyond 50 % without having to form a separate legal entity subject to the general tax system, thereby creating an exception to the national law on cooperatives.
Zadruge torej ohranijo davčne ugodnosti, čeprav povečajo obseg dejavnosti dobave dizelskega goriva B tretjim osebam, ki niso člani zadruge, na več kot 50 %, s čimer ustvarijo izjemo od nacionalnega zakona o zadrugah, ne da bi jim bilo treba ustanoviti ločen subjekt, ki ima lastno pravno osebnost in za katerega velja splošna davčna ureditev.
Agricultural cooperatives consequently find themselves in a more favourable financial situation than other taxpayers, since they are still entitled to some [29] of the advantages in respect of company tax in particular, and all of the advantages in respect of other taxes.
Kmetijske zadruge so torej v ugodnejšem finančnem položaju kot drugi davčni zavezanci, saj ohranijo del [29] ugodnosti, povezanih zlasti z davkom od dobička pravnih oseb, in vse ugodnosti, povezane z drugimi davki.
As regards the arguments advanced by Agri-food Cooperatives Spain in relation in this context specifically to company tax, the Commission recalls as it did in Commission Decision 2003/293/EC, that specially protected cooperatives, which include agricultural cooperatives, receive a 50 % rebate on company tax.
V zvezi z argumenti Konfederacije kmetijskih zadrug Španije, natančneje v zvezi z davkom od dobička pravnih oseb Komisija tako kot v Odločbi 2003/293/ES opozarja, da so posebej zaščitene zadruge, kar so kmetijske zadruge, upravičene do 50-odstotnega vračila davka od dobička pravnih oseb.
Moreover, there is a 50 % rebate on financing the mandatory reserves and a 100 % deduction on allocations to apprenticeship and training reserves.
Poleg tega se odbije 50 % sredstev, dodeljenih v obvezni rezervni sklad, in 100 % sredstev, namenjenih skladu za izobraževanje in promocijo.
Finally, they are also 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.
Nazadnje imajo tudi možnost amortizacije novega osnovnega sredstva, pridobljenega v prvih treh letih po vpisu v register zadrug.
However, the Commission admits that the tax advantages enjoyed by cooperatives should be examined in the light of the obligations that cooperatives, unlike non-cooperative forms of enterprise, must discharge.
Komisija priznava, da je davčne ugodnosti zadrug treba proučiti z vidika davčnih obveznosti, ki so za zadruge drugačne kot za družbe, ki niso zadruge.
According to Agri-food Cooperatives Spain, 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, which is different from the dividends paid out by companies with share capital.
V skladu s pripombami Konfederacije kmetijskih zadrug Španije te davčne ugodnosti ni mogoče presojati neodvisno od davčnega obravnavanja neto poslovnih presežkov člana zadruge v okviru dohodnine, kajti ti poslovni presežki imajo drugačne značilnosti kot dividende v kapitalskem podjetju.
The advantage that a cooperative might enjoy as a result of the tax advantage in respect of company tax is offset by the double taxation imposed by taxing the cooperative in respect of company tax and then cooperative members in respect of personal income tax and the increase in their tax burden in this way.
Ugodnost, ki bi za zadruge lahko izhajala iz davčne ugodnosti pri davku od dobička pravnih oseb, naj bi se popravila z dvojnim obdavčenjem člana zadruge z dohodnino, pa tudi zadruge z davkom od dobička pravnih oseb, in torej s povečanjem davčne obremenitve.
Now, as stated by the Court of First Instance in its judgment, this argument must be understood to refer exclusively to the offsetting of the 50 % reduction on company tax, that is, the 50 % rebate in respect of this tax.
Vendar je treba, kot je v sodbi ugotovilo Sodišče prve stopnje, ta argument razumeti tako, da se nanaša samo na popravek 50-odstotnega znižanja davka od dobička pravnih oseb, tj. na 50-odstotno vračilo tega davka.
Indeed, the Commission confirms that the argument put forward by Agri-food Cooperatives Spain addresses this measure.
Kajti Komisija pritrjuje temu, da se argument Konfederacije kmetijskih zadrug Španije nanaša na ta ukrep.
The Commission considers that the advantage must be examined at the cooperative level and not at that of its members as the cooperative is actually the subject of interest for the purposes of this analysis.
Komisija meni, da je treba ugodnost proučiti na ravni zadruge, in ne njenih članov, kajti upoštevni predmet te analize je zadruga.
Consequently, the figures put forward by Agri-food Cooperatives Spain in relation to the corporate tax rate are not meaningful.
Zato številke, ki jih navaja Konfederacija kmetijskih zadrug Španije v zvezi z davčno stopnjo davka od dobička pravnih oseb, nimajo dokazne vrednosti.
Moreover, they only relate to the net availability of funds received by the cooperative member following taxation.
Poleg tega se nanašajo samo na neto razpoložljivost sredstev za člana zadruge po obdavčitvi.
Consequently, the Commission considers, for example, that the economic situation of the cooperative is not necessarily weakened by the allocation of capital to the mandatory reserves, since these are kept and used by the latter in very specific situations.
Tako na primer Komisija meni, da kapitalski vložki v obvezne sklade nujno ne oslabijo ekonomskega položaja zadruge, saj se shranijo in jih zadruga uporabi v natančno določenih primerih.
The Commission considers, in the light of the explanations provided, that the taxation of agricultural cooperatives in Spain through company tax certainly does hold some advantages.
Komisija ob upoštevanju teh razlag meni, da obdavčitev kmetijskih zadrug v Španiji z davkom od dobička pravnih oseb vsebuje elemente ugodnosti.
Furthermore, the different treatment in respect of the aforementioned tax cannot be explained by certain constraints specific to cooperative business, such as double taxation.
Poleg tega različnega davčnega obravnavanja pri tem davku ni mogoče razložiti z določenimi omejitvami dejavnosti zadrug, zlasti z dvojnim obdavčenjem.
Indeed, when a cooperative engages in transactions with non-member third parties, it operates in the market in the same manner as any business and there is no justification for it to be treated differently to other companies.
Kadar namreč zadruga trguje s tretjimi osebami, ki niso člani zadruge, deluje na trgu enako kot vsako drugo podjetje, zato ni opravičila za to, da se obravnava drugače kot druge družbe.
In the first place, cooperative revenue from transactions with non-member third parties must be taxed at cooperative level in the same way as if the activity was carried out by a company with share capital and the amounts distributed to its members should be taxed in the same way as dividends received by the shareholders of a company with share capital.
Zato mora biti prihodek zadrug, ustvarjen v poslih s tretjimi osebami, ki niso člani zadruge, na ravni zadruge enako obdavčen kot dejavnost kapitalske družbe, zneski, ki se razdelijo članom, pa morajo biti obdavčeni enako kot dividende, ki jih prejmejo delničarji kapitalske družbe.
Finally, the Commission states that no argument has been advanced as regards the fact that cooperatives are 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 or as regards other advantages related to company tax.
Nazadnje Komisija ugotavlja, da ni nobenega argumenta za možnost amortizacije novega osnovnega sredstva, pridobljenega v prvih treh letih po vpisu v register zadrug ali za druge ugodnosti, povezane z davkom od dobička pravnih oseb.
The Commission also recalls that cooperatives not only enjoy an advantage in relation to company tax but also other taxes as described in recital 20 (tax on capital transfers and documented legal acts, tax on economic activities and tax on immovable property) of this Decision.
Komisija opozarja še, da ugodnost izhaja ne samo iz davka od dobička pravnih oseb, ampak tudi iz drugih davkov, opisanih v točki 20 te odločbe (davek na prenos premoženja in kolkovina za sklenitev pravnega posla, davek na gospodarske dejavnosti ter davek na nepremičnine).
There is no question of any kind of offsetting for double taxation in relation to these taxes.
Za te davke ne more biti govora o nobeni kompenzaciji z dvojnim obdavčenjem.
Spain concludes that the measures introduced by Royal Decree-Law No 10/2000 are not State aid inasmuch as they do not affect competing businesses in the same sector, since all firms, including agricultural cooperatives, engaging in this activity are subject to the same rate of company tax (35 %).
Španija meni, da ukrepi, uvedeni s kraljevim zakonodajnim odlokom št. 10/2000, niso državna pomoč, saj ne vplivajo na konkurenčna podjetja, ki opravljajo enako dejavnost, kajti za vsa podjetja v sektorju, vključno s kmetijskimi zadrugami, velja enako obdavčenje z davkom od dobička pravnih oseb (35 %).
However, as mentioned above, the changes introduced by Royal Decree-Law No 10/2000 are of a nature to allow agricultural cooperatives to devote most or all of their business to the sale of B diesel without, however, being subject to the same tax treatment as non-cooperative forms of enterprise as they do not lose their preferential tax treatment in relation to the other advantages in respect of company tax, tax on capital transfers and documented legal acts, tax on economic activities (where the total amount is completely independent of the enterprise’s results) and tax on immovable property.
Vendar kot rečeno spremembe, ki so bile uvedene s kraljevim zakonodajnim odlokom št. 10/2000, omogočajo kmetijskim zadrugam, da kot večino ali celoto svoje dejavnosti opravljajo distribucijo dizelskega goriva B, ne da bi zanje veljalo enako davčno obravnavanje kot za podjetja, ki niso zadruge, ker ne izgubijo ugodnejšega davčnega obravnavanja, povezanega z drugimi ugodnostmi pri davku od dobička pravnih oseb, davku na prenos premoženja in kolkovini za sklenitev pravnega posla, davku na gospodarske dejavnosti (katerega znesek je popolnoma neodvisen od poslovnega rezultata družbe) ter davku na nepremičnine.
As a result, with regard to measures adopted by virtue of Article 1 of Royal Decree-Law No 10/2000, the Commission considers that the ‘advantage’ criterion is fulfilled.
Zato Komisija meni, da je za ukrepe, sprejete s členom 1 kraljevega zakonodajnega odloka št. 10/2000, merilo „ugodnosti“ izpolnjeno.
The ‘selectivity’ criterion
Merilo „selektivnosti“
In order to constitute State aid within the meaning of Article 107(1) of the TFEU, a measure must, inter alia, be of a nature to confer a selective advantage for the exclusive benefit of certain undertakings or certain business sectors.
Ukrep, ki šteje za državno pomoč v smislu člena 107(1) PDEU, mora biti med drugim tak, da podeljuje selektivno ugodnost v izključno korist določenih podjetij ali določenih sektorjev dejavnosti.
Effectively, this Article refers to aid which distorts or threatens to distort competition ‘by favouring certain undertakings or the production of certain goods’ [30].
Ta člen se namreč nanaša na pomoči, ki izkrivljajo ali bi lahko izkrivljale konkurenco z „dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga“ [30].
In ascertaining the selective nature of a measure, the Commission must examine whether the differentiation between enterprises introduced by the measure under consideration falls within the nature or scheme of the general system in terms of advantages or obligations.
Ko Komisija preverja selektivnost nekega ukrepa, mora proučiti, ali je razlikovanje med podjetji, ki se uvaja z zadevnim ukrepom na področju ugodnosti ali obremenitev, nastalo zaradi narave ali splošne sheme veljavnega sistema.
Indeed, according to existing case law, a specific tax measure which is justified by the internal organisation of the tax system is excluded from the application of Article 107(1) of the TFEU [31].
V skladu z ustaljeno sodno prakso se namreč za poseben davčni ukrep, ki je utemeljen z notranjo logiko davčnega sistema, ne uporablja člen 107(1) PDEU [31].
If this differentiation is to achieve aims that are different to those pursued by the general system, the measure in question is, in principle, considered to fulfil the criterion of selectivity provided for in Article 107(1) of the TFEU.
Če je to razlikovanje utemeljeno z drugimi cilji, kot jih zasleduje celotni sistem, se načeloma šteje, da zadevni ukrep izpolnjuje pogoj selektivnosti, ki je določen v členu 107(1) PDEU.
As regards differentiated tax measures, point 20 of the communication from the Commission on the application of State aid rules to measures relating to direct business taxation recalls that some tax benefits are on occasion restricted to certain types of undertaking, to some of their functions or to the production of certain goods.
V zvezi z razlikovalnimi davčnimi ukrepi je v točki 20 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka opozorjeno, da so nekatere davčne ugodnosti včasih omejene na določene vrste podjetij, na nekatere njihove funkcije ali na proizvodnjo določenega blaga.
In so far as they favour certain undertakings or the production of certain goods, they may constitute State aid as referred to in Article 107(1) of the TFEU.
Če podpirajo določena podjetja ali proizvodnjo določenega blaga, lahko predstavljajo državno pomoč, kot je navedeno v členu 107(1) PDEU.
Do the measures favour certain undertakings or the production of certain goods?
Ali ukrepi podpirajo določena podjetja ali proizvodnjo določenega blaga?
It is advisable to determine whether, within the framework of the Spanish legal system, the measure in question is of a nature to favour certain undertakings or the production of certain goods in relation to others in a comparable factual or legal situation in the eyes of the aforementioned system [32].
V okviru španskega pravnega sistema je treba ugotoviti, ali zadevni ukrep lahko daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v primerjavi z drugimi, ki so glede na cilje, ki jih ta ureditev zasleduje, v dejansko in pravno primerljivem položaju [32].
The communication from the Commission on the promotion of cooperative societies in Europe recognises that cooperatives act in the interests of their members, who are also its users, and that they are not managed for the profit of external investors.
V sporočilu Komisije o spodbujanju zadrug v Evropi se priznava, da zadruge delujejo v interesu svojih članov, ki so obenem njihovi uporabniki, in se ne upravljajo v korist zunanjih vlagateljev.
The profits are earned by members in proportion to their transactions with the cooperative, while the reserves and the assets are jointly held, unapportionable and given over to the common interests of the members.
Dobiček se med člane razdeli sorazmerno z njihovimi transakcijami z zadrugo, medtem ko so rezerve in sredstva skupni, nedeljivi in namenjeni skupnim interesom članov.
As there are generally close personal relationships between members, new members must be approved by them, whilst voting rights are not necessarily proportional to shares held.
Ker so osebne vezi med člani načeloma tesne, morajo ti odobriti pristop vsakega novega člana, medtem ko glasovalne pravice niso nujno sorazmerne s njihovimi deleži.
On resigning, a member is entitled to be reimbursed for their share, resulting in a reduction in capital.
Izstop članu daje pravico do izplačila njegovega deleža, kar povzroči zmanjšanje kapitala.
This calls for a definition of the ‘true mutual cooperative model’, which can be used to evaluate whether cooperatives are in the same factual and legal situation in the eyes of the Spanish tax system as companies with share capital.
Zato je treba določiti „čisto vzajemen zadružni model“, ki ga je mogoče uporabiti za oceno, ali so z vidika španskega davčnega sistema zadruge v enakem dejanskem in pravnem položaju kot kapitalske družbe.
Firstly, the true mutual cooperative is characterised by a specific relationship with its members.
Najprej je za čisto vzajemno zadrugo značilno, da je v posebnem odnosu s svojimi člani.
Each member is a partner with a say in the administration of the cooperative whereby each member has one vote only, decisions are made by majority vote and the elected management is responsible to its members.
Vsak član je partner z enim glasom v upravi zadruge, v kateri ima vsak član en sam glas in se odločitve sprejemajo z večino glasov, vodstvo je izvoljeno in odgovarja svojim članom.
There are numerous interactions between the cooperative and its members which go beyond mere commercial dealings.
Številni medsebojni vplivi med zadrugo in člani presegajo preproste poslovne odnose.
Next, in a true mutual cooperative, the results of economic performance must be equitably and fairly distributed and any surplus must eventually be returned to its members.
Nato je treba ekonomske rezultate v čisto vzajemni zadrugi pravično in pošteno deliti, kakršen koli poslovni presežek pa na koncu vrniti k članom.