natgillin/translations-raw huggingface dataset:
In order to establish the non-economic nature of an activity pursuant to Union case law, it is necessary to examine the nature, the aim and the rules that govern this activity.
Da se dokaže negospodarska narava dejavnosti v skladu s sodno prakso Unije, je treba proučiti naravo, cilj in pravila, ki urejajo to dejavnost.
The fact that some activities can be classified as ‘social’ is not in itself sufficient to exclude their economic nature.
Dejstvo, da se lahko nekatere dejavnosti opredelijo kot „socialne“, samo po sebi ne zadostuje, da se izključi njihova gospodarska narava.
However, the Court of Justice has also recognised that certain activities with a purely social function may be considered non-economic, especially in sectors closely related to the basic tasks and responsibilities of the State.
Vendar je Sodišče tudi priznalo, da se lahko določene dejavnosti z izključno družbeno vlogo štejejo kot negospodarske, zlasti v sektorjih, ki so tesno povezani z osnovnimi nalogami in odgovornostmi države.
None the less, as regards IMU, the Commission considers it essential first to establish whether the criteria laid down in Italian legislation to exclude the commercial nature of the activities entitled to the IMU exemption are in line with the notion of non-economic activity under Union law.
Kljub temu je po mnenju Komisije glede občinskega davka bistveno, da se najprej ugotovi, ali so merila iz italijanske zakonodaje za izključitev komercialne narave dejavnosti, upravičenih do oprostitve občinskega davka, skladna s pojmom negospodarske dejavnosti v skladu s pravom Unije.
In this respect, as illustrated above in paragraphs 82 et seq., the Italian authorities recently approved the implementing legislation provided for by Article 91a(3) of Decree Law No 1/2012.
Italijanski organi so v zvezi s tem, kot je prikazano zgoraj v odstavku (82) in naslednjih, nedavno odobrili izvedbeni predpis iz člena 91a(3) uredbe z zakonsko močjo št. 1/2012.
The Regulation of the Ministry of Economic Affairs and Finance of 19 November 2012 sets out the general and specific requirements needed to establish when the activities listed in Article 7(1)(i) of Legislative Decree No 504/92 are performed on a non-commercial basis.
V izvedbenem predpisu ministrstva za gospodarske zadeve in finance z dne 19. novembra 2012 so določene splošne in posebne zahteve, ki so potrebne za ugotovitev, kdaj se dejavnosti iz člena 7(1)(i) zakonske uredbe št. 504/92 opravljajo na nekomercialni podlagi.
First, Article 1(1)(p) of the Ministerial Regulation of 19 November 2012 defines the concept of ‘non-commercial basis’.
V členu 1(1)(p) izvedbenega predpisa ministrstva z dne 19. novembra 2012 je opredeljen pojem „nekomercialna podlaga“.
The institutional activities are considered to be carried on on a non-commercial basis when: (a) they are not-profit making; (b) in keeping with the principles of Union law, by their nature they are not in competition with other market operators that are profit-making; and (c) they put into practice the principle of solidarity and subsidiarity.
Da se institucionalne dejavnosti opravljajo na nekomercialni podlagi, se šteje, kadar: (a) niso profitne, (b) v skladu z načeli prava Unije po svoji naravi niso v konkurenci z drugimi udeleženci na trgu, ki so profitni, ter (c) sta načeli solidarnosti in subsidiarnosti uporabljeni v praksi.
In this respect, the requirement under (b) is an important safeguard since, by referring expressly to Union law, it guarantees in general that the activity is not in competition with other profit-making market operators, which is an essential characteristic of non-economic activities [67].
V tem pogledu je zahteva iz točke (b) pomembno jamstvo, saj z izrecnim sklicevanjem na pravo Unije na splošno zagotavlja, da dejavnost ni v konkurenci z drugimi profitnimi udeleženci na trgu, kar je bistvena značilnost negospodarskih dejavnosti [67].
Second, Article 3 of the Regulation defines the general subjective requirements which must be included in the articles of association or statutes of non-commercial entities so that their activities are carried on on a non-commercial basis The criteria are as follows: (a) ban on distributing, even indirectly, any profits, operating surplus, funds, reserves or capital during the life of the entity, unless it is imposed by law or is in favour of entities that belong to the same structure and that perform the same activity; (b) any profit and surplus must be reinvested exclusively in developing activities that contribute to the institutional aim of social solidarity; and (c) if the non-commercial entity is wound up, its assets must be attributed to another non-commercial entity that performs a similar activity, unless otherwise provided by law.
V členu 3 izvedbenega predpisa so določene splošne subjektivne zahteve, ki morajo biti vključene v pravila družbe ali statute nekomercialnih subjektov, tako da se njihove dejavnosti opravljajo na nekomercialni podlagi, in sicer: (a) prepoved razdeljevanja, tudi posredno, kakršne koli vrste dobička, poslovnega presežka, finančnih sredstev, rezerv ali kapitala med dobo poslovanja subjekta, razen če tako določa zakon ali je to v korist subjektov, ki so del iste strukture in ki opravljajo isto dejavnost, (b) kakršen koli dobiček in presežek se morata ponovno vložiti izključno v razvoj dejavnosti, ki prispevajo k institucionalnemu cilju družbene solidarnosti, ter, (c) če nekomercialni subjekt preneha delovati, se morajo njegova sredstva pripisati drugemu nekomercialnemu subjektu, ki opravlja podobno dejavnost, če ni drugače določeno z zakonom.
Third, Article 4 of the Regulation identifies additional objective requirements that must be met, together with the conditions indicated in Articles 1 and 3, in order for the activities listed in Article 7(1)(i) of the ICI law to be deemed to be carried on on a non-commercial basis.
V členu 4 izvedbenega predpisa so opredeljene dodatne objektivne zahteve, ki jih je treba izpolniti, skupaj s pogoji iz členov 1 in 3, da se šteje, da se dejavnosti iz člena 7(1)(i) opravljajo na nekomercialni podlagi.
In particular, as regards welfare and health care activities, the Regulation states that these are carried on on a non-commercial basis if at least one of the following conditions is met: (a) the activities are accredited by the State and are performed under either a contract or an agreement with the State, the Regions or local authorities and they are part of or complementary to the public national health system and provide services to users free of charge or for an amount that is only a contribution to the cost of the universal service provision; (b) if the activities are not accredited and performed under a contract or an agreement, they must be provided free of charge or for a symbolic fee which, in any event, must not exceed half the average price for similar activities in the same geographical area on a competitive basis, also taking into account the absence of any connection with the actual cost of the service.
V izvedbenem predpisu je glede dejavnosti socialne pomoči in zdravstvene oskrbe navedeno, da se te dejavnosti opravljajo na nekomercialni podlagi, če je izpolnjen vsaj eden od naslednjih pogojev: a) država poveri dejavnostim pooblastila; dejavnosti se opravljajo po pogodbi ali sporazumu z državo, regijami ali lokalnimi organi in so bodisi del javnega nacionalnega zdravstvenega sistema bodisi ta sistem dopolnjujejo, storitve pa se uporabnikom zagotavljajo brezplačno ali za znesek, ki je le prispevek za stroške izvajanja univerzalne storitve; b) če so dejavnosti nepooblaščene in se opravljajo po pogodbi ali sporazumu, se morajo zagotavljati bodisi brezplačno bodisi za simbolično plačilo, ki v vsakem primeru ne sme presegati polovice povprečne cene za podobne dejavnosti na istem geografskem območju na konkurenčni podlagi, pri čemer je treba tudi upoštevati, da plačilo ni povezano z dejanskimi stroški storitve.
With reference to the first condition, the Commission notes that, as explained by the Italian authorities, in order to benefit from the exemption the entities concerned must be an integral part of the national health service, which provides universal cover and is based on the principle of solidarity.
Komisija v zvezi s prvim pogojem navaja, da, kot pojasnjujejo italijanski organi, morajo biti zadevni subjekti, če želijo biti upravičeni do oprostitve, sestavni del nacionalnih zdravstvenih storitev, s katerimi se zagotavlja univerzalno kritje in ki temeljijo na načelu solidarnosti.
In this system, public hospitals are directly funded from social security contributions and other state resources.
V tem sistemu se javne bolnice financirajo neposredno iz prispevkov za socialno varnost in drugih državnih sredstev.
These hospitals provide their services free of charge on the basis of universal cover or for a low fee which covers only a small fraction of the actual cost of the service.
Te bolnice zagotavljajo storitve brezplačno na podlagi univerzalnega kritja ali za malo plačilo, ki krije le majhen del dejanskega stroška storitve.
Non-commercial entities falling under the same category and fulfilling the same conditions are also considered an integral part of the national health system [68].
Nekomercialni subjekti, ki spadajo v isto kategorijo in izpolnjujejo iste pogoje, se prav tako štejejo kot sestavni del nacionalnega zdravstvenega sistema [68].
In the light of the specific features of this case and in line with the principles laid down by Union case law [69], since the Italian national system provides a system of universal cover, the Commission concludes that the entities concerned, which perform the activities described above and fulfil all the statutory requirements, do not qualify as undertakings.
Ker italijanski nacionalni sistem zagotavlja sistem univerzalnega kritja, Komisija glede na posebne značilnosti te zadeve in v skladu z načeli iz sodne prakse Unije [69] ugotavlja, da se zadevni subjekti, ki opravljajo opisane dejavnosti in izpolnjujejo vse normativne zahteve, ne uvrščajo med podjetja.
As regards the second condition, the Regulation states that the activities must be performed either free of charge or for a symbolic fee.
V izvedbenem predpisu je glede drugega pogoja določeno, da je treba dejavnosti opravljati bodisi brezplačno bodisi za simbolično plačilo.
Services provided free of charge do not generally constitute an economic activity.
Storitve, zagotovljene brezplačno, na splošno ne pomenijo gospodarske dejavnosti.
In particular, this is the case if the services are not offered in competition with other market operators, as laid down in Article 1 of the Regulation.
To zlasti velja, če se storitve ne ponujajo v konkurenci z drugimi udeleženci na trgu, kot je določeno v členu 1 izvedbenega predpisa.
The same holds true for services that are provided for a symbolic fee.
Enako velja za storitve, ki se zagotavljajo za simbolično plačilo.
In this respect, it is important to note that the Regulation stipulates that, for the fee to be considered symbolic, it must bear no relationship to the cost of the service.
V tem pogledu je pomembno navesti, da je v izvedbenem predpisu določeno, da se plačilo šteje kot simbolično, če ni povezano z dejanskimi stroški storitve.
The Regulation also states that the limit set of half the average price charged for similar activities performed on a competitive basis in the same geographical area can be used only to exclude entitlement to the exemption (as indicated by the words ‘in any event’).
V izvedbenem predpisu je prav tako pojasnjeno, da se lahko meja, določena v višini polovice povprečne cene za podobne dejavnosti, ki se na istem geografskem območju opravljajo na konkurenčni podlagi, uporabi le, da se izključi upravičenost do oprostitve davka (kot je navedeno z besedami „v vsakem primeru“).
It does not, however, imply that service providers which charge a price below that limit are entitled to the exemption.
Vendar to ne pomeni, da so do oprostitve davka upravičeni izvajalci storitev, ki zaračunavajo ceno pod to mejo.
Therefore, given that the assistance and health care activities also meet the general and subjective requirements indicated in Articles 1 and 3 of the Regulation, the Commission concludes that such activities, performed in line with the principles of the current legislation, do not constitute economic activities.
Ker dejavnosti socialne pomoči in zdravstvene oskrbe izpolnjujejo tudi splošne in subjektivne zahteve iz členov 1 in 3 izvedbenega predpisa, Komisija torej ugotavlja, da take dejavnosti, ki se opravljajo v skladu z načeli veljavne zakonodaje, ne pomenijo gospodarskih dejavnosti.
Educational activities, for their part, are deemed to be carried on on a non-commercial basis if a number of specific conditions are met.
Za izobraževalne dejavnosti se šteje, da se opravljajo na nekomercialni podlagi, če je izpolnjenih več posebnih pogojev.
In particular, the activity must be on a par with public education and the school must apply a non-discriminatory enrolment policy; the school must also accept disabled pupils, apply collective working agreements, have structure that meet the applicable standards and publish its accounts.
Dejavnosti morajo biti enakovredne javnemu izobraževanju in v šoli morajo pri vpisu uporabljati nediskriminacijsko politiko; šola mora sprejemati tudi invalidne učence, uporabljati kolektivne pogodbe o delu, imeti objekt, ki ustreza veljavnim standardom, ter objavljati računovodske izkaze.
In addition, the activity must be provided either free of charge or for a symbolic fee covering only a fraction of the actual cost of the service, also taking into account the absence of any connection therewith.
Poleg tega je treba dejavnost opravljati bodisi brezplačno bodisi za simbolično plačilo, s katerim se krije le del dejanskih stroškov storitve, pri čemer je treba tudi upoštevati, da ni povezano z dejanskimi stroški storitve.
In this respect, the Commission recalls that according to case law [70], courses offered by certain establishments forming part of a public education system and financed, entirely or mainly, by public funds do not constitute an economic activity.
Komisija v zvezi s tem opozarja, da v skladu s sodno prakso [70] pouk, ki ga izvajajo nekateri zavodi, ki naj bi bili del javnega izobraževalnega sistema ter ki naj bi se v celoti ali pretežno financirali z javnimi sredstvi, ne pomeni gospodarske dejavnosti.
The non-economic nature of public education is in principle not affected by the fact that pupils or their parents must sometimes pay tuition or enrolment fees which contribute to the operating expenses of the system, provided that the financial contribution covers only a fraction of the actual cost of the service and, therefore, cannot be considered remuneration for the service provided.
Na negospodarsko naravo javnega izobraževanja načeloma ne vpliva dejstvo, da morajo učenci ali njihovi starši včasih plačati šolnino ali vpisnino, kar prispeva k stroškom delovanja sistema, če ta finančni prispevek krije le del dejanskih stroškov storitve in se zato ne more šteti kot plačilo za opravljeno storitev.
As also acknowledged by the Commission in its Communication on the application of the European Union state aid rules to compensation granted for the provision of services of general economic interest [71], these principles cover kindergartens, private and public primary schools, vocational training, secondary teaching activities in universities and also provision of education in universities.
Kot priznava Komisija v Sporočilu o uporabi pravil Evropske unije o državni pomoči za nadomestilo, dodeljeno za opravljanje storitev splošnega gospodarskega pomena [71], so v ta načela zajeti vrtci, zasebne in javne osnovne šole, poklicno usposabljanje, poučevanje na univerzah, ki se opravlja postransko, ter univerzitetno izobraževanje.
In the light of the above, the Commission considers that the symbolic fee referred to in the Regulation, representing only a fraction of the actual cost of the service, cannot be considered remuneration for the services provided.
Komisija glede na navedeno meni, da se simbolično plačilo iz izvedbenega predpisa, ki krije le del dejanskih stroškov storitve, ne more šteti kot plačilo za opravljeno storitev.
Therefore, under these specific circumstances, given the general and subjective requirements of Articles 1 and 3 of the Regulation, together with the specific objective requirements laid down in Article 4, the Commission considers that the education service provided by the entities concerned cannot be considered to be an economic activity.
Zato Komisija v skladu s temi posebnimi okoliščinami, pri čemer upošteva splošne in subjektivne zahteve iz členov 1 in 3 izvedbenega predpisa, skupaj s posebnimi objektivnimi zahtevami iz člena 4 tega predpisa, meni, da se izobraževalne storitve, ki jih opravljajo zadevni subjekti, ne morejo šteti kot gospodarska dejavnost.
In respect of accommodation services, cultural and recreational activities and sports activities, Article 4 of the Regulation states that they must be provided either free of charge or for a symbolic fee which, in any event, must not exceed half the average price charged for similar activities performed on a competitive basis in the same geographical area, also taking into account the absence of any connection with the actual cost of the service.
V členu 4 izvedbenega predpisa je glede nastanitvenih storitev ter kulturnih, rekreacijskih in športnih dejavnosti navedeno, da jih je treba zagotavljati bodisi brezplačno bodisi za simbolično plačilo, ki v vsakem primeru ne sme presegati polovice povprečne cene za podobne dejavnosti, ki se na istem geografskem območju opravljajo na konkurenčni podlagi, pri čemer je treba tudi upoštevati, da plačilo ni povezano z dejanskimi stroški storitve.
This requirement is identical to the second condition laid down for assistance and health care activities, examined in paragraph 171 above, hence the same considerations apply.
Ta zahteva in drugi pogoj za dejavnosti socialne pomoči in zdravstvene oskrbe, ki so bile proučene v odstavku (171), sta enaka, zato se uporabljajo enaki pomisleki.
If the services are provided free of charge, in principle they do not constitute an economic activity.
Če se storitve zagotavljajo brezplačno, načeloma ne pomenijo gospodarske dejavnosti.
The same holds true if they are provided for a symbolic fee.
Enako velja za storitve, ki se zagotavljajo za simbolično plačilo.
It also states that the limit set of half the average price charged for similar activities performed on a competitive basis in the same geographical area can be used only to exclude entitlement to the exemption (as indicated by the words ‘in any event’).
V izvedbenem predpisu je prav tako pojasnjeno, da se lahko meja, določena v višini polovice povprečne cene za podobne dejavnosti, ki se na istem geografskem območju opravljajo na konkurenčni podlagi, uporabi le, da se izključi upravičenost do oprostitve davka (kot je navedeno z besedami „v vsakem primeru“).
In the case of accommodation services and sports activities, the Commission also notes the further requirements based on the definitions of these activities in Article 1(1)(j) and (m) of the Regulation.
Komisija v primeru nastanitvenih storitev in športnih dejavnosti navaja tudi dodatne zahteve na podlagi opredelitev teh dejavnosti v členu 1(1)(j) in (m) izvedbenega predpisa.
As regards accommodation services, the Regulation limits the exemption to services provided by non-commercial entities that are accessible only to certain categories of people and are not open on a continuous basis.
V izvedbenem predpisu je glede nastanitvenih storitev oprostitev davka omejena na storitve nekomercialnih subjektov, do katerih imajo dostop le določene kategorije ljudi ter ki se ne opravljajo vse leto.
In particular, as regards ‘social accommodation’, the Regulation indicates that the activities must be targeted at people with temporary or permanent special needs or people who are disadvantaged due to physical, psychological, economic, social and family conditions.
V izvedbenem predpisu je zlasti glede „socialne nastanitve“ določeno, da morajo biti storitve usmerjene bodisi na posameznike z občasnimi ali stalnimi posebnimi potrebami bodisi na posameznike, ki so prikrajšani zaradi fizičnega ali psihološkega stanja ali gospodarskih, socialnih ali družinskih razmer.
The entity can only request payment of a symbolic fee which, in any event, must not exceed half the average price charged for similar activities performed by commercial entities in the same geographical area, also taking into account the absence of any connection with the actual cost of the service.
Subjekt lahko zahteva le simbolično plačilo, ki v vsakem primeru ne sme presegati polovice povprečne cene za podobne dejavnosti, ki jih na istem geografskem območju opravljajo komercialni subjekti, pri čemer je treba tudi upoštevati, da plačilo ni povezano z dejanskimi stroški storitve.
The Regulation also specifies that, in any event, the exemption is not applicable to activities that are carried on in hotels or similar establishments, as defined by Article 9 of Legislative Decree No 79 of 23 May 2011 [72].
V izvedbenem predpisu je tudi določeno, da se oprostitev v vsakem primeru ne uporablja za dejavnosti, ki se opravljajo v hotelih ali podobnih ustanovah, kot je določeno v členu 9 zakonske uredbe št. 79 z dne 23. maja 2011 [72].
The exemption is therefore excluded for activities carried on, for instance, in hotels, motels and bed and breakfast establishments.
Iz oprostitve so torej izključene dejavnosti, ki se opravljajo, na primer, v hotelih, motelih ter ustanovah, ki ponujajo prenočišče z zajtrkom.
Since, in the case at issue, the non-commercial entities offering accommodation must fulfil the general, subjective and objective requirements in Articles 1, 3 and 4 of the Regulation, the Commission considers that, in the light of the specific features of the present case, these activities, which meet the above conditions, do not constitute an economic activity for the purposes of Union law.
Ker morajo nekomercialni subjekti, ki ponujajo nastanitev, v obravnavani zadevi izpolniti splošne, subjektivne in objektivne zahteve iz členov 1, 3 in 4 izvedbenega predpisa, Komisija glede na posebne značilnosti te zadeve meni, da te dejavnosti, ki izpolnjujejo navedene pogoje, ne pomenijo gospodarske dejavnosti za pravo Unije.
Therefore, given the specific circumstances of the present case and given that the non-commercial entities offering accommodation services, cultural, recreational and sports activities must also fulfil the requirements of Articles 1 and 3 of the Regulation, the Commission concludes that these activities, performed as described by the law, are not considered economic activities.
Komisija ob upoštevanju posebnih okoliščin te zadeve in dejstva, da morajo nekomercialni subjekti, ki ponujajo nastanitvene storitve ter kulturne, rekreacijske in športne dejavnosti, izpolnjevati tudi zahteve iz členov 1 in 3 izvedbenega predpisa, ugotavlja, da se te dejavnosti, ki se opravljajo v skladu z zakonom, ne štejejo kot gospodarske dejavnosti.
The Commission therefore concludes that, on the basis of the information submitted by the Italian authorities, in the light of the specific and particular features of the present case, the activities analysed in the preceding paragraphs, performed by non-commercial entities in full compliance with the general, subjective and objective criteria laid down in Articles 1, 3 and 4 of the Regulation, are not of an economic nature.
Komisija torej ugotavlja, da na podlagi informacij, ki so jih predložili italijanski organi, dejavnosti, analizirane v prejšnjih odstavkih, ki jih opravljajo nekomercialni subjekti popolnoma v skladu s splošnimi, subjektivnimi ter objektivnimi merili iz členov 1, 3 in 4 izvedbenega predpisa, z vidika posebnih in posameznih značilnosti te zadeve niso gospodarske narave.
Therefore, the non-commercial entities concerned, when performing those activities in full compliance with the conditions laid down by the Italian legislation are not acting as undertakings for the purposes of Union law.
Zadevni nekomercialni subjekti pri opravljanju teh dejavnosti popolnoma v skladu s pogoji iz italijanske zakonodaje torej ne delujejo kot podjetja za pravo Unije.