natgillin/translations-raw huggingface dataset:
Passengers carried and tax paid during the period 30 March 2009 until 1 March 2011
Število potnikov in plačana taksa v obdobju od 30. marca 2009 do 1. marca 2011
Destination category from Dublin airport
Ciljna kategorija z letališča v Dublinu
Passengers subject to tax
Potniki, za katere velja plačilo takse
Tax paid
Plačana taksa
No more than 300 km within the State (EUR 2 rate)
Največ 300 km znotraj države (plačilo 2 EUR)
EUR […] (*)
[…] EUR (*)
No more than 300 km outside the State (EUR 2 rate)
Največ 300 km zunaj države (plačilo 2 EUR)
More than 300 km within the EU
Več kot 300 km znotraj EU
More than 300 km outside the EU
Več kot 300 km zunaj EU
Ryanair thus argues that it did not enjoy any benefit from the lower tax, but rather suffered a disadvantage.
Zato družba Ryanair trdi, da ji nižja taksa ni prinašala nobenih koristi, temveč je bila zaradi tega samo v slabšem položaju.
Observations by Ireland on the third party comments
Pripombe Irske o ugotovitvah tretje strani
On 13 January 2012, the Irish authorities provided their views on Ryanair's comments: First, they disagree with Ryanair's description of the tax, since the tax in their view is a consumer tax in essence and the lower tax rate did not confer an advantage on the airlines.
Irski organi so 13. januarja 2012 predložili svoje stališče o pripombah družbe Ryanair: Prvič, ne strinjajo se z opisom takse, ki ga je podala družba, saj menijo, da gre dejansko za davek na potrošnjo in da nižja taksa letalskim prevoznikom ni zagotovila prednosti.
Second, they fail to see how Ryanair could be the party most directly and negatively affected by the lower rate, in particular since it accounts for [56-63] (*) % of the passengers carried on flights subject to the lower rate.
Drugič, ne vidijo, kako bi bil lahko Ryanair družba, ki jo je nižja taksa najbolj neposredno in negativno prizadela, zlasti ker šteje [56–63] (*) % potnikov, ki potujejo na letih, za katere se uporablja navedena taksa.
Third, there is no basis for the claim that the lower tax rate was designed to support Aer Arann.
Tretjič, ni podlage za trditev, da je nižja taksa namenjena podpori družbe Aer Arann.
The Irish authorities did not have any particular operator in mind when designing the air travel tax.
Irski organi pri načrtovanju takse na letalska potovanja niso imeli v mislih določenega letalskega prevoznika.
Fourth, there is no logic in Ryanair's argument that the higher rate of EUR 10 is not to be considered as the normal rate of the air travel tax.
Četrtič, trditev družbe Ryanair, da naj se višja taksa v višini 10 EUR ne šteje za običajno v smislu takse na letalska potovanja, ni smiselna.
Under the two-tier tax system, the higher rate applied to between 85 and 90 % of all departures.
Višja taksa se je v okviru dvostopenjskega sistema uporabljala za 85 do 90 % vseh odhodov.
The Irish authorities reiterated that they had allowed for a derogation from the standard rate of EUR 10 in order to introduce an element of proportionality in the level of the tax relating to the distance.
Irski organi so ponovno poudarili, da so dovolili odstopanje od standardnega zneska v višini 10 EUR, da bi uvedli element sorazmernosti na ravni takse, ki se nanaša na razdaljo.
Existence of State aid under Article 107(1) of the Treaty
Obstoj državne pomoči v skladu s členom 107(1) Pogodbe
By virtue of Article 107(1) of the Treaty “any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.”
V skladu s členom 107(1) Pogodbe „je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami“.
In order to be caught by Article 107(1) of the Treaty, a measure must thus be selective [13].
Da bi bil ukrep skladen s členom 107(1) Pogodbe, mora biti selektiven [13].
In establishing whether a measure is selective, the Commission needs to assess whether the measure favours ‘certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation [14].
Komisija mora za določitev, ali je ukrep selektiven, oceniti, ali daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“ v primerjavi z drugimi ukrepi, ki so ob upoštevanju cilja, ki si ga zadevna ureditev prizadeva doseči, v dejansko in pravno primerljivem položaju [14].
According to established case-law [15], a fiscal measure is prima facie selective if it constitutes a departure from the normal application of the general tax framework.
Fiskalni ukrep je glede na ustaljeno sodno prakso [15] na prvi pogled selektiven, če pomeni odmik od običajne uporabe splošnega davčnega okvira.
First, the Commission therefore has to identify the relevant tax system of reference.
Prvič, Komisija mora zato opredeliti zadevni referenčni davčni sistem.
As regards taxation, the Commission notes that, in principle, the definition of the system of taxation falls within the exclusive competence of the Member States.
Komisija v zvezi z obdavčitvijo ugotavlja, da opredelitev pojma sistem obdavčitve načeloma spada v izključno pristojnost držav članic.
In designing their taxation system, the Irish authorities chose to define the taxable event of the air travel tax as the departure of a passenger on an aircraft from an airport situated in Ireland.
Irski organi so pri načrtovanju sistema obdavčitev obdavčljivi dogodek letalskih potovanj opredelili kot odhod potnika na letalu z letališča na Irskem.
The system of reference is therefore the taxation of air passengers departing on an aircraft from an airport in Ireland.
Referenčni sistem je zato obdavčitev potnikov v zračnem prometu, ki odhajajo z irskega letališča.
The objective of that system is to raise revenue for the State budget.
Cilj navedenega sistema je povečati prihodke v državni proračun.
The conclusion that the system of reference is the taxation of air passengers departing from an airport situated in Ireland was confirmed by the Irish authorities in their reply to the observations of the third party.
Irski organi so v odgovoru na ugotovitve tretje strani potrdili odločitev, da je referenčni sistem obdavčitev potnikov v zračnem prometu, ki odhajajo z irskega letališča.
Second, in line with established case-law [16], the Commission has to determine whether the tax measure in question constitutes a derogation from the identified reference system.
Drugič, Komisija se mora v skladu z ustaljeno sodno prakso [16] odločiti, ali zadevni davčni ukrep pomeni odstopanje od opredeljenega referenčnega sistema.
Ryanair argues that the lower rate of EUR 2, or alternatively the single rate of EUR 3 which was introduced on 1 March 2011, should be regarded as the normal rate of the air travel tax system.
Družba Ryanair trdi, da je treba nižjo takso v višini 2 EUR ali namesto tega enotno takso v višini 3 EUR, ki je bila uvedena 1. marca 2011, obravnavati kot običajno v davčnem sistemu za letalska potovanja.
However, apart from certain destinations in the western United Kingdom, the lower rate only applied to domestic destinations and, according to the Irish authorities, only to some 10-15 % of all flights which were subject to the tax.
Vendar se nižja taksa poleg nekaterih destinacij v zahodnem Združenem kraljestvu uporablja samo za notranje lete in po mnenju irskih organov samo za 10–15 % vseh letov, ki so obdavčeni.
It can thus not be regarded as the normal tax rate.
Zato je ni mogoče šteti za običajno takso.
As for the rate of EUR 3, it was not in force at the time to which this Decision relates and can therefore not be regarded as the normal rate of the air travel tax system at that time.
Taksa v višini 3 EUR pa ni bila v veljavi v obdobju, na katerega se nanaša ta sklep, zaradi česar je ni mogoče šteti za običajno za takratni davčni sistem za letalska potovanja.
Therefore, the Commission finds that the higher rate of EUR 10 was the normal rate of the reference system, while the reduced rate of EUR 2, which was applicable to a well delimited category of flights, was an exception from the reference system.
Zato Komisija ugotavlja, da je bila višja taksa v višini 10 EUR običajna za referenčni sistem, medtem ko se je znižana taksa v višini 2 EUR, ki se je uporabljala za jasno določeno kategorijo letov, štela za izjemo od referenčnega sistema.
Third, the Commission must examine whether such exceptions are justified by "the nature or general scheme of the system" [17] in the Member State.
Tretjič, Komisija mora proučiti, ali „narava ali splošna shema sistema“ [17] v državi članici upravičuje takšne izjeme.
If that is the case, the measure is not considered to confer a selective advantage and does thus not constitute State aid within the meaning of Article 107(1) of the Treaty.
V tem primeru se šteje, da ukrep ne prinaša selektivne koristi in zato ne pomeni državne pomoči v smislu člena 107(1) Pogodbe.
In that context, it should be noted that, according to case-law [18], it is the basic and guiding principles of the reference system which are relevant, not those of the particular measure in question.
V tem okviru je treba opozoriti, da so v skladu s sodno prakso [18] pomembna osnovna in vodilna načela referenčnega sistema in ne tista iz posameznega zadevnega ukrepa.
According to the Irish authorities the lower rate was introduced in order to add an element of proportionality in the level of the tax relating to the distance of the flight.
Nižja taksa je bila po mnenju irskih organov uvedena, da bi na ravni takse, ki se nanaša na razdaljo leta, dodali element sorazmernosti.
The Commission finds that reasoning is not related to the basic and guiding principles of the tax system itself, but rather to those of the derogation itself.
Komisija ugotavlja, da se takšna razlaga ne nanaša na osnovna in vodilna načela samega davčnega sistema, temveč na tista iz samega odstopanja.
The structure and objective nature of the tax was not related to the distance of the flight, but to the fact of departing from an Irish airport.
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 (departure from an Irish airport) and the negative externalities for the Irish society of passengers departing from an Irish airport (for example, noise and pollution) was precisely the same 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 skupino potnikov, ki so leteli z irskega letališča (na primer hrup in onesnaževanje zraka), so bili popolnoma enaki ne glede na destinacijo leta in prepotovano razdaljo.
The concerned airline operators were therefore in the same as each other legal and factual situation with regard to that objective.
Zato so bili vsi zadevni letalski prevozniki ob upoštevanju navedenega cilja v enakem pravnem in dejanskem položaju.
Furthermore, the tax system is not characterised by an articulated differentiation in the tax level in relation to the actual length of the flights.
Poleg tega za davčni sistem ni značilno jasno razlikovanje stopenj takse glede na dejansko dolžino letov.
First, the tax rate was not applicable on the basis of the actual length of the flight, but on the basis of the distance between Dublin airport and the destination, regardless of where the actual departure took place.
Prvič, takšna stopnja se ni uporabljala na podlagi dejanske dolžine leta, temveč na podlagi razdalje med letališčem v Dublinu in končno destinacijo, ne glede na dejanski kraj odhoda.
Second, the tax system fixes only two rates: one for very short distance flights from Dublin airport and the other for all other flights.
Drugič, davčni sistem določa samo dve stopnji: eno za zelo kratke lete z letališča v Dublinu in drugo za vse ostale lete.
Moreover, even if the reason for the derogation was in the nature and logic of the principles of the air travel tax system, the Court has stated that a benefit must be consistent not only with the inherent characteristics of the tax system in question but also as regards the manner in which it is implemented [19].
Čeprav so bili razlogi za odstopanje v naravi in logiki načel davčnega sistema za letalska potovanja, je Sodišče navedlo, da morajo biti koristi skladne s strukturnimi značilnostmi zadevnega davčnega sistema, pa tudi z načinom, kako se izvajajo [19].
As mentioned in recital 47, the tax system did not de facto ensure proportionate rates in relation to the actual length of the flights, since the applicable rate was fixed on the basis of the distance between Dublin airport and the destination, regardless of where the actual departure took place and since only two rates were applicable: one for very short distance flights from Dublin airport and the other for all other flights.
Kot je bilo že navedeno v uvodni izjavi 47, davčni sistem dejansko ni zagotovil sorazmernih taks v skladu z dejansko dolžino letov, ker je bila veljavna stopnja določena na podlagi razdalje med letališčem v Dublinu in končno destinacijo, ne glede na dejanski kraj odhoda, ter ker sta veljali samo dve stopnji: ena za zelo kratke lete z letališča v Dublinu in druga za vse ostale lete.
The price of tickets to domestic destinations is not necessarily lower than that of flights to other destinations in the Union.
Cena letalskih vozovnic za notranje lete ni nujno nižja od cene letov za druge destinacije v Uniji.
The measure could thus not achieve its objective of ensuring proportionality of taxation in relation to the flight distance.
Ukrep zato ni dosegel svojega cilja zagotovitve sorazmernosti taks v zvezi z razdaljo letov.
In this case, neither the Irish authorities nor any third party has argued that the effect of the derogation was that the tax level de facto was proportional to distance.
V tem primeru niti irski organi niti nobena tretja stran niso trdili, da učinek odstopanja pomeni dejansko sorazmernost stopnje takse z razdaljo.
On the contrary, the Irish authorities recognise that there was no perfect correlation between distance and rate of the tax.
Nasprotno, irski organi ugotavljajo, da ni bilo nobene popolne soodvisnosti med razdaljo in višino takse.
Therefore, the Commission sees no reason for changing its preliminary view that the lower rate was not in the logic and general scheme of the air travel tax system.
Zato Komisija ne vidi razloga za spremembo predhodnega stališča, da logika in splošna shema davčnega sistema za letalska potovanja ne predvidevata nižje takse.
Accordingly the Commission considers that the measure is selective and not justified by the nature and the logic of the system.
Komisija v skladu s tem meni, da je ukrep selektiven in da ga ni mogoče upravičiti z naravo in logiko sistema.
Expenditure for taxes constitutes costs which are normally borne by an undertaking.
Davčni odhodki pomenijo stroške, ki jih ponavadi nosi podjetje.
The application of the air travel tax can affect the revenues of the airlines which have to pay that tax, by increasing the prices of the tickets they are capable of offering to their customers or reducing the margin on each ticket they sell, where the airlines decide not to pass the tax on to the customers.
Uporaba takse na letalska potovanja lahko vpliva na prihodke letalskih prevoznikov, ki morajo plačati navedeno takso, saj lahko ti zvišajo cene letalskih vozovnic, ki jih ponudijo kupcem, ali znižajo maržo za vsako vozovnico, ki jo prodajo, če se ne odločijo prenesti takse na kupce.
In this respect, the Court has stated that "since airport taxes directly and automatically influence the price of the journey, differences in the taxes to be paid by passengers will automatically be reflected in the transport costs, and thus, […], access to domestic flights will be favoured over access to intra-Community flights" [20].
V zvezi s tem je Sodišče navedlo, da „se bodo razlike v taksah, ki jih morajo poravnati potniki, samodejno odražale v stroških prevoza, saj letališke takse neposredno in samodejno vplivajo na cene letov, zato bo […] dostop do notranjih letov imel prednost pred dostopom do letov znotraj Skupnosti“ [20].
A reduced rate for a certain type of flights therefore has a smaller effect than the normal rate on the airline operators offering that type of flights.
Zato ima znižana taksa za nekatere vrste letov manjši učinek na letalske prevoznike, ki ponujajo takšne lete, kot ga ima običajna taksa.
Those airline operators are relieved from a cost they would normally have to bear, and therefore have a smaller cost to pass on to their customers or to assume themselves.
Navedeni letalski prevozniki so oproščeni stroškov, ki bi jih ponavadi nosili, zaradi česar na kupce prenesejo manj stroškov ali pa jih tudi sami prevzamejo manj.
Accordingly, the Commission finds that the lower tax rate provided an advantage to airline operators serving the routes to which that rate applied.
Komisija v skladu s tem ugotavlja, da je nižja taksa pomenila prednost za letalske prevoznike, ki opravljajo lete, za katere se uporablja navedena taksa.
The lower cost that they had to pass on to their customers or to assume directly represented financial resources that those airline operators could economise and therefore improved their economic situation vis-à-vis other airline operators competing in the air transport market.
Nižji stroški, ki so jih morali prenesti na kupce ali ki so jih neposredno prevzeli sami, so predstavljali finančna sredstva, ki so jih lahko navedeni letalski prevozniki zmanjšali in zato izboljšali svoj gospodarski položaj v primerjavi z drugimi letalskimi prevozniki, ki tekmujejo na trgu za zračni promet.
Therefore, de facto the reduced rate provided an advantage to Irish airline operators compared to other Union operators.
Zato je znižana taksa irskim prevoznikom dejansko zagotovila prednost pred drugimi prevozniki iz Unije.
Ryanair furthermore argues that it has benefitted less from the lower tax rate than, for example, Aer Arann, since the majority of its flights are for destinations to which the higher rate applied.
Družba Ryanair nadalje trdi, da ji je nižja taksa prinesla manj ugodnosti kot, na primer, družbi Aer Arann, saj je večina njenih letov namenjena na destinacije, za katere se uporablja višja taksa.
However, the advantage stemming from the application of the lower tax rate of EUR 2 is the difference between that rate and the standard rate of EUR 10. In applying the lower rate to certain flights, Ryanair has, like all other airlines operating flights to which that rate applied, enjoyed an advantage corresponding to the difference between the two rates.
Vendar je prednost, ki izhaja iz uporabe nižje takse v višini 2 EUR, razlika med navedeno in običajno takso v višini 10 EUR. Družba Ryanair je z uporabo nižje takse za nekatere lete, tako kot drugi letalski prevozniki, ki opravljajo lete, za katere se uporablja navedena taksa, uživala prednosti, ki se nanašajo na razliko med navedenima taksama.
The Irish authorities argue that the tax was intended to be passed on to the passengers and, therefore, no advantage existed at the level of the airline operators.
Irski organi trdijo, da je bil namen prenesti takso na potnike in zato letalski prevozniki niso imeli nobene prednosti.
In that context, the Commission notes that a reduction from the normal rate of a given tax can confer a selective advantage on the airline operator which is liable to pay the reduced rate even in situations where there is a legal requirement to pass the tax in question on to the customers [21] The Commission further notes that, in the case at hand, there was no mechanism which ensured that the tax was actually passed on, but it was left to the airline operator to decide on whether and how the tax would be passed on to the passengers.
Komisija v zvezi s tem ugotavlja, da lahko znižanje običajne takse pomeni selektivno prednost za letalskega prevoznika, ki mora znižano takso plačati tudi, kadar prenos zadevne takse na kupce zahteva zakon [21]. Nadalje še ugotavlja, da v zadevnem primeru ni bilo mehanizma, ki bi zagotovil, da je bila taksa dejansko prenesena, temveč je bil letalski prevoznik tisti, ki se je odločal, ali in kako bi takso prenesel na potnike.
In its complaint, the complainant actually argued the contrary, namely that it could not pass the cost of the tax on to its customers since doing that would have had a disproportionate effect on its ticket prices.
Pritožnik je v pritožbi dejansko trdil nasprotno, in sicer da stroškov takse ni mogel prenesti na kupce, saj bi to imelo nesorazmeren učinek na cene njegovih letalskih vozovnic.
The Commission therefore does not agree with the Irish authorities that there was no advantage at the level of the airline operators: those which could use the lower tax rate for certain flights had a lower cost to pass on to their customers than others.
Komisija se zato ne strinja z irskimi organi, da letalski prevozniki niso imeli prednosti: tisti, ki so lahko uporabili nižjo takso za nekatere lete, so na svoje kupce prenesli nižje stroške kot drugi prevozniki.
It is also in line with the Commission's practice with respect to aid measures stemming from an excise duty [22], according to which reliefs from such duties have been found to provide an advantage to the airline operator which is obliged to pay the tax, regardless of the fact that that entity may choose to pass the cost on to its customers.
Prav tako je to v skladu s prakso Komisije, ob upoštevanju ukrepov pomoči, ki izhajajo iz trošarine [22], v skladu s katerimi je letalski prevoznik, ki je dolžan plačati takso, zaradi oprostitve trošarine imel prednost ne glede na dejstvo, da bo navedeni subjekt morda moral takso prenesti na kupce.
Accordingly, the Commission finds that the lower tax rate provided an advantage to certain airline operators.
Komisija v skladu s tem ugotavlja, da je nižja taksa pomenila prednost za nekatere letalske prevoznike.
Therefore, the reduced rate provided an advantage to Irish airline operators compared to other Union operators.
Zato je znižana taksa pomenila prednost irskih letalskih prevoznikov pred drugimi prevozniki iz Unije.
State resources and imputability
Državna sredstva in odgovornost države
The fact that the Irish authorities allowed a lower tax rate than the normal one to be applied resulted in a loss of tax revenue for the State and was thus financed from State resources.
Dejstvo, da so irski organi dovolili uporabo nižje takse namesto običajne, je privedlo do izgube prihodka od takse na državni ravni, zaradi česar je morala država to financirati z lastnimi sredstvi.
Since the lower rate had been decided upon by the national authorities, the measure is imputable to the State.
Ker so o nižji taksi odločili nacionalni organi, tega ukrepa ni mogoče pripisati državi.
Effect on competition and trade between Member States
Učinek na konkurenco in trgovino med državami članicami
In comparison with their competitors, the airline operators benefiting from the lower rate were relieved from costs which they should otherwise have borne or passed on to their customers.
Letalski prevozniki, ki jim je nižja taksa prinašala koristi, so bili v primerjavi s konkurenco oproščeni stroškov, ki bi jih sicer nosili ali prenesli na kupce.
Therefore, the lower rate of the air travel tax improved their economic situation vis-à-vis other undertakings competing in the air transport market thereby distorting or risking to distort competition.
Zato je nižja taksa na letalska potovanja izboljšala njihov gospodarski položaj v primerjavi z drugimi podjetji, ki tekmujejo na trgu za zračni promet, s čimer so izkrivljali konkurenco ali tvegali takšno ravnanje.