natgillin/translations-raw huggingface dataset:
It concluded that, in the case at hand, the system of reference is the taxation of air passengers departing from an airport situated in Ireland.
V zadevnem primeru je ugotovila, da je referenčni sistem obdavčitev potnikov v zračnem prometu, ki odhajajo z irskega letališča.
The Commission noted that the air travel tax system provided for one general or normal rate applicable to nearly all flights and a reduced rate for flights to a destination located no more than 300 km from Dublin airport.
Komisija je opozorila, da je davčni sistem za letalska potovanja predvidel splošno ali običajno stopnjo, veljavno za skoraj vse lete, in znižano stopnjo za lete do destinacij v oddaljenosti največ 300 km od letališča v Dublinu.
It found that the normal rate constituted the reference system, while the reduced rate, that was applicable to a well delimited category of flights, appeared to be an exception from the reference system.
Ugotovila je, da običajna stopnja pomeni referenčni sistem, znižana stopnja, ki se je uporabljala za jasno določeno kategorijo letov, pa se šteje za izjemo od referenčnega sistema.
The Commission had doubts whether the reduced rate was justified on the basis of the distance between the starting point and the final destination of the journey.
Komisija je imela pomisleke, ali je znižana stopnja upravičena na podlagi razdalje med začetno in končno destinacijo potovanja.
First, it was not applicable on the basis of the actual length of the journey, but on the basis of the distance between Dublin airport and the destination.
Prvič, takšna stopnja se ni uporabljala na podlagi dejanske dolžine leta, temveč na podlagi razdalje med letališčem v Dublinu in končno destinacijo.
Second, the structure and objective nature of the tax did not seem to relate to the distance of the flight, but to the fact of departing from an Irish airport.
Drugič, strukturiranost in objektivnost takse nista bili povezani z razdaljo leta, temveč s samim odhodom z irskega letališča.
The connection with the fiscal authority, the taxable event (the departure from an Irish airport) and the negative externalities for the Irish society (noise and air pollution) were precisely the same for all passengers departing from an Irish airport regardless of the destination of the flight and the distance travelled.
Povezanost z davčnim organom, obdavčitev (odhod z irskega letališča) in negativni zunanji učinki na irsko družbo (hrup in onesnaževanje zraka) so bili popolnoma enaki za vse potnike, ki so leteli z irskega letališča, ne glede na destinacijo leta in prepotovano razdaljo.
The concerned airline operators were in the same as each other legal and factual situation with regard to that objective.
Vsi zadevni letalski prevozniki so bili ob upoštevanju navedenega cilja v enakem pravnem in dejanskem položaju.
Third, the tax system was not characterised by an articulated differentiation in the tax level in relation to the flights' distance, but it fixed only two rates: one for very short distance flights and the other for all other flights.
Tretjič, za davčni sistem ni bilo značilno jasno razlikovanje davčnih stopenj glede na razdaljo leta, saj je določal samo dve stopnji: eno za zelo kratke lete in drugo za vse ostale lete.
That criterion seemed to favour flights within Ireland and to certain western parts of the United Kingdom and, consequently, discriminated between national and intra-Union flights.
Navedeno merilo je dajalo prednost letom znotraj Irske in v nekatere zahodne dele Združenega kraljestva ter posledično neupravičeno razlikovalo med nacionalnimi leti in leti znotraj Unije.
In the case at hand, the Irish authorities argued that a higher charge on the destinations for which the lower rate applied would be disproportional in relation to the price.
Irski organi so v zadevnem primeru trdili, da bi bila višja pristojbina za destinacije, za katere se je uporabljala nižja taksa, nesorazmerna glede na ceno.
The Commission found that the price of tickets for domestic destinations is not necessarily lower than that of flights to other destinations in the Union.
Komisija je ugotovila, da cena letalskih vozovnic za notranje lete ni nujno nižja od cene leta za druge destinacije v Uniji.
The lower tax rate did thus not appear to be justified by the nature and logic of the air travel tax system and therefore seemed to be a selective measure.
Zato se zdi, da narava in logika davčnega sistema za letalska potovanja ne upravičujeta nižje takse, ki se tako šteje za selektivni ukrep.
Since all other criteria in Article 107(1) of the Treaty also seemed to be fulfilled, the measure appeared to constitute State aid to the airline operators that had operated the routes benefitting from the reduced rate.
Ker so bila vsa ostala merila iz člena 107(1) Pogodbe izpolnjena, je ukrep pomenil državno pomoč za letalske prevoznike, ki so opravljali lete na progah, upravičenih do znižane stopnje.
The aid did not appear to fall within the scope of any guidelines for compatibility of State aid issued by the Commission.
Pomoč ni spadala v področje uporabe smernic o združljivosti državne pomoči, ki jih je objavila Komisija.
As it appeared to constitute an operating aid that discriminated between flights within the Union, it could not be considered to be compatible directly under Article 107(3)(c) of the Treaty.
Ker naj bi pomenila pomoč za tekoče poslovanje, ki je neupravičeno razlikovala med leti znotraj Unije, se ni mogla šteti za združljivo neposredno v skladu s členom 107(3)(c) Pogodbe.
Furthermore, the aid did not fall within any other exemption specified in Article 107(2) or (3) of the Treaty.
Poleg tega pomoč ni spadala niti v katero koli drugo izjemo iz člena 107(2) ali (3) Pogodbe.
Consequently, the Commission had doubts as to the compatibility of the aid measure with the internal market and, in accordance with Article 4(4) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [8], it decided to open the formal investigation procedure, thereby inviting Ireland and other interested parties to submit their comments.
Zato je imela Komisija pomisleke v smislu združljivosti ukrepa pomoči z notranjim trgom in se v skladu s členom 4(4) Uredbe (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [8] odločila začeti postopek formalne preiskave, s čimer je Irsko in druge zainteresirane strani pozvala k predložitvi pripomb.
In response to the notice in the Official Journal [9], the Commission received comments from the Irish authorities and from Ryanair.
Komisija je kot odgovor na obvestilo, objavljeno v Uradnem listu [9], prejela pripombe irskih organov in družbe Ryanair.
Comments from the Irish authorities
Pripombe irskih organov
The tax is a tax on consumers
To je taksa za potrošnike
The Irish authorities state that the nature of the air travel tax is essentially a customer tax.
Irski organi navajajo, da je taksa na letalska potovanja v osnovi taksa za potrošnike.
For ease of application, the Irish authorities obliged each airline to pay to the Revenue service the relevant amount per passenger departing from an Irish airport and carried by that airline.
Irski organi so zaradi lažje izvedbe vsakemu letalskemu prevozniku naložili, naj davčnemu uradu plača ustrezen znesek za vsakega potnika, ki leti z irskega letališča in potuje z navedenim prevoznikom.
The airline operators are, however, allowed to pass on the tax and collect it from their passengers.
Vendar lahko letalski prevozniki takso prenesejo na potnike in jim jo zaračunajo.
Moreover, the air travel tax is normally listed in the ticket price and/or in the general terms and conditions of operators as a tax or levy, in conjunction with other charges and taxes.
Poleg tega je taksa na letalska potovanja ponavadi navedena pri ceni letalske vozovnice in/ali v splošnih pogojih prevoznika kot taksa ali dajatev, in sicer v povezavi z drugimi pristojbinami in taksami.
Accordingly, the tax does not confer a benefit on any airline operators since it is merely another levy, tax or charge which is effectively charged to the consumer.
Zato taksa letalskim prevoznikom ne prinaša koristi, saj je le še ena dajatev, taksa ali pristojbina, ki se dejansko zaračuna potrošniku.
Absence of benefit to particular operators
Brez ugodnosti za posamezne prevoznike
The Irish authorities state that the conferring of a benefit on particular operators is a prerequisite for the air travel tax to fall within the definition of Article 107(1) of the Treaty.
Irski organi navajajo, da je zagotavljanje prednosti za posamezne prevoznike predpogoj, da bi taksa na letalska potovanja spadala v opredelitev iz člena 107(1) Pogodbe.
According to the Irish authorities in a situation where the air travel tax is essentially a consumer tax, whether applied at EUR 10 or EUR 2, it might be difficult to see how the tax confers a benefit on particular operators.
Menijo, da bi bilo v okoliščinah, ko je taksa na letalska potovanju dejansko davek na potrošnjo, ne glede na to, ali je v višini 10 ali 2 EUR, težko razumeti, kako bi posameznim prevoznikom prinašala koristi.
There is no dispute that all operators, whether they are obliged to charge the EUR 10 or the EUR 2 tax rate, are placed on an equal footing.
Nedvomno so vsi prevozniki, ne glede na to, ali morajo zaračunavati takso v višini 10 ali 2 EUR, v enakem položaju.
The question that arises is whether an advantage is conferred on the airline operators who only have to charge the EUR 2 tax rate collectively. According to the Irish authorities, the only realistic scenario in which the air travel tax could constitute aid is if the airlines operating routes to destinations no more than 300 km from Dublin airport were obliged to collect the air travel tax at EUR 10, but were allowed to retain the difference between the EUR 10 rate and the EUR 2 rate.
Vprašanje, ki se postavlja, je, ali imajo ugodnosti le tisti letalski prevozniki, ki morajo zaračunavati takso v skupni višini 2 EUR. Irski organi menijo, da je edini realni scenarij, ko bi lahko taksa na letalska potovanja pomenila pomoč, če bi bili letalski prevozniki, ki opravljalo lete do destinacij v oddaljenosti največ 300 km od letališča v Dublinu, zavezani zaračunavati takso v višini 10 EUR, vendar bi imeli pravico zadržati razliko med 10 in 2 EUR. Vendar v tem primeru ni bilo tako.
It was, however, not the case. In that regard, it is important to point out that the Irish authorities, in designing the tax in question, did not have in mind any particular operator or business model.
V zvezi s tem je treba izpostaviti, da irski organi pri načrtovanju zadevne takse niso imeli v mislih določenega prevoznika ali poslovnega modela.
There is no advantage to Irish airline operators
Irski letalski prevozniki nimajo prednosti
First, it should be noted that Ireland no longer has national air carriers per se, given that the State divested its interest in Aer Lingus, which was originally the national State airline operator, into a minority shareholding.
Prvič, opozoriti je treba, da Irska nima več nacionalnih letalskih prevoznikov kot takih, če upoštevamo, da je družbo Aer Lingus, ki je bila prvotno nacionalni letalski prevoznik, odprodala v manjšinskih deležih.
If the tax had any effect on Irish airline operators, that effect would have been very different for each of those airline operators.
Če bi imela taksa kakršen koli učinek na letalske prevoznike, bi se ta učinek med navedenimi prevozniki zelo razlikoval.
The Irish authorities point out that the intra-Union routes that were subject to the higher rate of EUR 10 were operated by predominantly the same Irish airlines.
Irski organi so izpostavili, da so lete znotraj Unije, za katere se je uporabljala višja taksa v višini 10 EUR, opravljali predvsem isti irski letalski prevozniki.
In the relevant period, the three airline operators held about [93-97] [10] % of the market for flights to which the lower rate applied, but they also predominated in the intra-Union air travel market, holding [82-87] [10] Due to a business secret, a range is used.
Trije letalski prevozniki so v zadevnem obdobju obvladovali približno [93–97] [10] % trga letov, za katere se je uporabljala nižja taksa, hkrati pa so bili z [82–87] [10] Zaradi poslovne skrivnosti se uporablja razpon.
% of all such intra-Union flights.
% vodilni tudi na trgu letov znotraj Unije.
In particular, the Irish authorities argue that any disadvantage claimed by Ryanair is clearly unsustainable, since Ryanair accounts for approximately [56-63] [10] Due to a business secret, a range is used.
Irski organi so zlasti trdili, da je kakršen koli slabši položaj, na katerega se sklicuje družba Ryanair, prav gotovo neutemeljen, saj družba predstavlja približno [56–63] [10] Zaradi poslovne skrivnosti se uporablja razpon.
% of the passengers carried on the routes to which the lower rate was applicable (see Table 1).
% potnikov, ki so potovali z leti, za katere se je uporabljala nižja taksa (glej preglednico 1).
Market shares of Irish airline operators on routes departing from Irish airports
Tržni deleži irskih letalskih prevoznikov za lete z irskih letališč
Information provided by Ireland based on figures provided by the three Irish airline operators and data extracted from the Central Statistics Office.
Informacije je zagotovila Irska na podlagi podatkov, ki so jih predložili trije irski letalski prevozniki, in podatkov iz osrednjega statističnega urada.
No more than 300 km
največ 300 km
More than 300 km [11]
več kot 300 km [11]
Table 1 shows that the only operator which might conceivably be classified as a national operator by virtue of the State's minority interest (Aer Lingus) had a much greater share of flights to which the higher rate applied ([35-40] (*) %) than of flights to which the lower rate applied ([16-23] (*) %).
Preglednica 1 kaže, da je imel edini letalski prevoznik, ki bi ga bilo mogoče zaradi manjšega lastniškega deleža države opredeliti kot nacionalnega prevoznika (Aer Lingus), veliko večji delež letov, za katere se je uporabljala višja taksa ([35–40] (*) %), kot tistih, za katere je veljala nižja taksa ([16–23] (*) %).
Therefore, if the lower tax rate had had any effect on airlines, Aer Lingus would have been significantly disadvantaged.
Zato bi bila družba Aer Lingus v bistveno slabšem položaju, če bi imela nižja taksa kakršen koli učinek na letalske prevoznike.
As for Aer Arann, which the complainant also claims benefits from the alleged aid, the Irish authorities note that, between 2007 and 2010, it experienced a significant reduction in both turnover and passenger numbers.
V zvezi z družbo Aer Arann, za katero pritožnik trdi, da je imela koristi od domnevne pomoči, so irski organi navedli, da je med letoma 2007 in 2010 doživela precejšen upad v prometu in številu potnikov.
Following the introduction of the tax, Aer Arann reported losses of EUR 18 million. It therefore appears that the airline was at its most profitable before the introduction of the tax.
Družba Aer Arann je po uvedbi takse poročala o izgubah v višini 18 milijonov EUR, zato se zdi, da je imela največji dobiček pred uvedbo takse.
The Irish authorities also point out that there was only one domestic route on which the complainant and Aer Arann competed and that, on that route, close to [37-42] (*) % of the flights were operated by the complainant.
Irski organi so izpostavili še, da sta se pritožnik in družba Aer Arann potegovala samo za eno notranjo progo, na kateri je prvi opravljal skoraj [37–42] (*) % letov.
For flights to destinations abroad benefiting from the lower rate (western United Kingdom), the complainant operated more than [37-42] (*) % of the scheduled flights, while Aer Arann and Aer Lingus had smaller shares.
V zvezi z leti do destinacij v tujini, za katere se je uporabljala nižja taksa (zahodno Združeno kraljestvo), je pritožnik opravljal več kot [37–42] (*) % rednih letov, medtem ko sta imeli družbi Aer Arann in Aer Lingus manjši delež.
Moreover, non-Irish airline operators have always been free to operate flights to which the lower tax rate applied.
Poleg tega so imeli letalski prevozniki zunaj Irske vedno možnost opravljati lete, za katere se je uporabljala nižja taksa.
There was no discretion for the State in this context.
Država v tem okviru ni imela nobene diskrecijske pravice.
The Irish authorities argue that, if there was an advantage in operating flights to which the lower tax rate applied, foreign (non-Irish) operators would have chosen to operate such flights.
Irski organi trdijo, da bi tuji prevozniki (zunaj Irske) opravljali lete, za katere se uporablja nižja taksa, če bi opravljanje takšnih letov prinašalo prednosti.
The absence of foreign airlines operating such flights suggests that there was no advantage stemming from the lower rate.
Dejstvo, da takih letov ne opravlja noben tuj letalski prevoznik, kaže, da nižja taksa ne prinaša nobenih prednosti.
The lower rate was introduced in order to avoid applying a tax rate which was disproportionate in relation to the ticket price
Nižja taksa je bila uvedena, da bi se izognili uporabi takse, ki bi bila nesorazmerna glede na ceno vozovnice
The Irish authorities stress that the purpose of the differentiation in rates was to introduce an element of proportionality in the level of the tax relating to distance, since prices are normally lower for closer destinations.
Irski organi poudarjajo, da je namen različnih stopenj uvesti sorazmernosti na ravni takse, ki se nanaša na razdaljo, saj so cene ponavadi nižje za bližje destinacije.
While it is accepted that there is not a perfect correlation between distance and price, it was felt that the correlation was sufficient to justify splitting the tax into two tiers.
Čeprav ni sporno, da popolna vzajemna povezava med razdaljo in ceno ne obstaja, je prevladovalo mnenje, da je takšna povezava zadostna za upravičenost razdelitve takse na dve stopnji.
The Irish authorities consider that a mechanism providing a more precise differentiation on the basis of distance would have rendered the system extraordinarily complicated and administratively burdensome.
Irski organi menijo, da bi sistem zaradi mehanizma, ki bi zagotovil natančnejše razlikovanje na podlagi razdalje, postal izjemno zapleten in bi pomenil upravno obremenitev.
No distortion of competition
Brez izkrivljanja konkurence
The Irish authorities argue that the lower tax rate did not result in any distortion of competition and had no effect on trade.
Irski organi trdijo, da nižja taksa ni povzročila nobenega izkrivljanja konkurence in ni vplivala na trgovino.
First, since the tax was a consumer tax in nature, it had no perceptible effect on airline operators.
Prvič, ker je bila taksa kot taka davek na potrošnjo, ni imela nobenega občutnega učinka na letalske prevoznike.
Second, the differentiated tax rates did not distinguish the Irish market from that of other Member States.
Drugič, različne stopnje takse niso razlikovale med irskim trgom in trgi ostalih držav članic.
Of the flights to which the lower rate applied, the vast majority were non-domestic (68 % compared to 32 % for purely domestic flights).
Velika večina letov, za katere se je uporabljala nižja taksa, ni bilo notranjih (68 % v primerjavi z 32 % za povsem notranje lete).
Third, the airline operators are active on a market which is open for competition, which means that the market was open for new entrants to which the lower tax rate applied on the same conditions as for other airline operators.
Tretjič, letalski prevozniki so dejavni na trgu, odprtem za konkurenco, kar pomeni, da je bil trg odprt za nove udeležence, za katere se je nižja taksa uporabljala na podlagi enakih pogojev, kot veljajo za druge letalske prevoznike.
If the lower tax rate had conferred a benefit on certain operators, non-Irish airlines would presumably have chosen to operate routes to which the lower rate applied.
Če bi nižja taksa nekaterim prevoznikom prinašala koristi, bi letalski prevozniki zunaj Irske verjetno opravljali lete, za katere se je ta uporabljala.
The absence of new entrants indicates that the lower rate did not confer an advantage on certain airline operators.
Dejstvo, da ni novih udeležencev, kaže, da nižja taksa ni zagotavljala prednosti določenim letalskim prevoznikom.
Any aid would be de minimis aid or have a negligible effect on the airline operators involved
Kakršna koli pomoč bi bila pomoč de minimis ali pa bi imela negativen učinek na sodelujoče letalske prevoznike
The Irish authorities claim that, even if the lower tax rate was to be regarded as State aid within the meaning of Article 107(1) of the Treaty, it should be declared to be compatible with the internal market, since it would either be de minimis aid or would anyway have a negligible effect on the airline operators involved.
Četudi naj bi se nižja taksa štela za državno pomoč v smislu člena 107(1) Pogodbe, bi morala biti po trditvah irskih organov razglašena za združljivo z notranjim trgom, saj naj bi šlo bodisi za pomoč de minimis bodisi za zanemarljiv učinek na sodelujoče letalske prevoznike.
With respect to the State aid nature of the lower tax rate, Ryanair agrees with the preliminary view which the Commission expressed in its decision of 13 May 2011 that the lower tax rate conferred an advantage on certain airline operators and constitutes State aid within the meaning of Article 107(1) of the Treaty.
Glede na to, da gre pri nižji taksi za državno pomoč, družba Ryanair soglaša s predhodnim stališčem, ki ga je Komisija izrazila v sklepu z dne 13. maja 2011, da je nižja taksa nekaterim letalskim ponudnikom prinašala koristi in da pomeni državno pomoč v smislu člena 107(1) Pogodbe.
However, Ryanair disagrees with the Commission's view that (i) the higher rate of EUR 10 is to be considered as the "normal" rate, and that (ii) Ryanair obtained an advantage through the measure.
Vendar se družba ne strinja s stališčem Komisije, da (i) se višja taksa v višini 10 EUR šteje za „običajno“ in da (ii) ji je ukrep zagotovil prednost.
With respect to the establishment of the "normal" or "standard" rate under the tax system, Ryanair claims that the Commission's view that the higher rate of EUR 10 is the normal rate and that all operators to which the lower rate of EUR 2 applied obtained an advantage, is arbitrary.
Družba Ryanair v zvezi z uvedbo „običajne“ ali „standardne“ takse na podlagi davčnega sistema trdi, da je stališče Komisije, da je višja taksa v višini 10 EUR običajna in da so imeli koristi vsi letalski prevozniki, za katere se je uporabljala taksa v višini 2 EUR, samovoljno.
According to Ryanair, there is no reason why the higher rate, and not the lower, should be seen as the normal rate.
Po mnenju družbe Ryanair ni nobenega razloga, zakaj bi morala višja taksa, in ne nižja, veljati za običajno.
Moreover, since the two-tier rate has been replaced by a single rate, the new rate is likely to be a blend between the initial rates.
Poleg tega je verjetno, da je nova taksa skupek prvotnih stopenj, saj je enotna taksa nadomestila dvostopenjsko.
Therefore, the new rate would be the reasonable benchmark to assess any potential harm or benefits arising from the two-tier system.
Zato bi bila nova taksa smiselno merilo za oceno kakršne koli morebitne škode ali koristi, ki jih prinaša dvostopenjski sistem.
Ryanair further claims that the two-tier air travel tax did not confer an advantage on Ryanair.
Družba Ryanair nadalje trdi, da ji taksa na letalska potovanja z dvema stopnjama ni zagotovila prednosti.
When examining a measure that may constitute State aid, the Commission must take into consideration its overall effects on the potential beneficiary and, in particular, deduct any specific charges that burden the advantage conferred by the alleged aid.
Komisija mora pri proučitvi ukrepa, ki lahko pomeni državno pomoč, upoštevati njegove učinke na morebitne upravičence in zlasti odšteti kakršne koli posebne pristojbine, ki bremenijo ugodnosti, ki jih prinaša domnevna pomoč.
During the period when the two-tier tax system applied, Ryanair paid the taxes specified in Table 2.
Družba Ryanair je v obdobju, ko je veljal dvostopenjski davčni sistem, plačala takse, opredeljene v preglednici 2.