natgillin/translations-raw huggingface dataset:
Examples of private non-commercial bodies given in the Circular include the following: associations, foundations, committees, NGOs, amateur sports clubs, voluntary service organizations, bodies classified for tax purposes as non-profit organisations (‘ONLUS’) and ecclesiastical bodies belonging to the Catholic Church and other religious denominations.
V okrožnici so bili kot primeri zasebnih nekomercialnih subjektov navedeni: združenja, skladi, odbori, nevladne organizacije, amaterski športni klubi, prostovoljske organizacije, institucije, ki se za davčne namene uvrščajo med neprofitne organizacije („ONLUS“ – neprofitna socialna organizacija), ter cerkvene institucije, ki pripadajo katoliški cerkvi in drugim veroizpovedim.
The Circular also specified that the activities performed in the real estate exempt from ICI should not be available on the market [9] - i.e. they should be carried on to satisfy social needs that were not always met by public structures or private commercial operators.
V okrožnici je bilo tudi določeno, da dejavnosti, ki so se opravljale na nepremičnini, oproščeni občinskega davka na nepremičnine, ne bi smele biti na voljo na trgu [9], kar pomeni, da bi se morale izvajati za zadovoljitev socialnih potreb, ki jih javne strukture ali zasebni komercialni subjekti niso vedno izpolnjevali.
The Circular contained a number of criteria for each of the activities listed in Article 7(1)(i), which helped to establish when each of them should be considered not exclusively of a commercial nature [10].
Okrožnica je vsebovala več meril za vsako od dejavnosti iz člena 7(1)(i), kar je pomagalo pri ugotavljanju, kdaj bi se posamezna dejavnost smela šteti kot ne izključno komercialne narave [10].
The ICI was replaced by the IMU as of 1 January 2012.
Predpis o občinskem davku je s 1. januarjem 2012 nadomestil oprostitev občinskega davka na nepremičnine.
The rules on the municipal real estate tax for non-commercial entities were also amended in the course of 2012, as explained in Section 5.
Med letom 2012 so bila spremenjena tudi pravila o oprostitvi občinskega davka na nepremičnine za nekomercialne subjekte, kot je pojasnjeno v oddelku 5.
Article 149 of the Income Tax Code
Člen 149 Zakonika o davku od dohodkov
Article 149 comes under Title II, Chapter III of the Income Tax Code (TUIR).
Člen 149 je v poglavju III naslova II Zakonika o davku od dohodkov.
Title II lays down the rules on corporate tax and Chapter III lays down the tax provisions applicable to non-commercial entities, such as the rules for calculating the taxable base and the rules on the rates of taxation [11].
V naslovu II so določena pravila o davku od dohodkov pravnih oseb, v poglavju III pa davčne določbe, ki se uporabljajo za nekomercialne subjekte, kot so pravila za izračunavanje davčne osnove in pravila o davčnih stopnjah [11].
Article 149 identifies the conditions that can trigger the loss of an entity’s ‘non-commercial status’.
V členu 149 so opredeljene okoliščine, zaradi katerih lahko subjekt izgubi „nekomercialni status“.
In particular, Article 149(1) TUIR states that a non-commercial body will lose that status if it carries on chiefly commercial activities during an entire tax period.
V členu 149(1) Zakonika o davku od dohodkov je zlasti določeno, da bo nekomercialni subjekt izgubil ta status, če med celotnim davčnim obdobjem opravlja pretežno komercialne dejavnosti.
Article 149(2) TUIR defines an entity’s ‘commercial status’ in terms of more income being derived from commercial activities than from institutional revenue and in terms of higher value of fixed assets related to commercial activities than to other activities [12].
V skladu s členom 149(2) Zakonika o davku od dohodka ima subjekt „komercialni status“, če več njegovih prihodkov izhaja iz komercialnih dejavnosti kot iz institucionalnih prihodkov in če je vrednost njegovih osnovnih sredstev, povezanih s komercialnimi dejavnostmi, višja od njegovih osnovnih sredstev, povezanih z drugimi dejavnostmi [12].
The legal form adopted by the entities in question has no influence on the loss of their ‘non-commercial status’.
Pravna oblika, ki so jo sprejeli zadevni subjekti, ne vpliva na izgubo njihovega „nekomercialnega statusa“.
Article 149(4) TUIR states that the above provisions (i.e. Article 149(1) and (2) TUIR) do not apply to ecclesiastical bodies that have been granted civil law status or to amateur sports clubs.
V členu 149(4) Zakonika o davku od dohodkov je določeno, da se navedeni določbi (tj. člen 149(1) in (2) Zakonika o davku od dohodkov) ne uporabljata za cerkvene institucije, ki jim je bil dodeljen status pravnih oseb civilnega prava, ali amaterska športna društva.
The Commission initiated the formal investigation procedure into the municipal real estate tax exemption (ICI exemption) for real estate used by non-commercial entities for specific purposes because it seemed to qualify as state aid within the meaning of Article 107(1) of the Treaty.
Komisija je sprožila formalni postopek preiskave v zvezi z oprostitvijo občinskega davka na nepremičnine za nepremičnine, ki jih nekomercialni subjekti uporabljajo za posebne namene, saj se je zdelo, da se šteje za državno pomoč v smislu člena 107(1) Pogodbe.
The Commission likewise initiated the formal investigation procedure into Article 149(4) TUIR, according to which the provisions on loss of non-commercial status do not apply to ecclesiastical bodies and amateur sports clubs.
Sprožila je tudi formalni postopek preiskave glede člena 149(4) Zakonika o davku od dohodkov, v skladu s katerim se določbe o izgubi nekomercialnega statusa ne uporabljajo za cerkvene institucije in amaterske športne klube.
To assess whether the measures at issue were selective, in line with established case law [13], the Commission first identified the reference tax system for each measure and then considered whether the measure departed from that system and, if so, whether it was justified by the nature and general structure of the tax system.
Da bi Komisija v skladu z ustaljeno sodno prakso [13] presodila, ali so bili obravnavani ukrepi selektivni, je najprej opredelila referenčni davčni sistem za vsak ukrep, nato pa proučila, ali ukrep odstopa od tega sistema, ter če odstopa, ali je bil utemeljen z naravo in splošno strukturo davčnega sistema.
As regards the ICI exemption, the Commission concluded that the reference system for assessing the measure in question was ICI itself.
Komisija je glede oprostitve občinskega davka na nepremičnine ugotovila, da je referenčni sistem za presojo zadevnega ukrepa sam občinski davek na nepremičnine.
By granting an exemption to non-commercial entities using their real estate for specific activities, some of them deemed to be economic, the measure departed from the reference system (according to which every legal person in possession of real estate must pay the corresponding municipal tax, irrespective of what it was used for).
Ker se oprostitev davka odobri nekomercialnim subjektom, ki svoje nepremičnine uporabljajo za posebne dejavnosti, od katerih se nekatere štejejo za gospodarske, je ukrep odstopal od referenčnega sistema (na podlagi katerega mora vsaka pravna oseba, ki je lastnik nepremičnine, plačati ustrezni občinski davek ne glede na vrsto rabe).
Granting an exemption only to non-commercial entities that performed specific activities with a certain social value was not considered to be justified by the nature and general structure of the Italian system for municipal real estate tax.
Oprostitev davka, odobrena le nekomercialnim subjektom, ki so opravljali posebne dejavnosti z določenim družbenim pomenom, se ni štela kot utemeljena z naravo in splošno strukturo italijanskega sistema za občinske davke na nepremičnine.
As regards Article 149(4) TUIR, the Commission identified income tax as the reference system.
Komisija je glede člena 149(4) Zakonika o davku od dohodkov kot referenčni sistem opredelila davek od dohodkov.
The Commission concluded that the measure was, at first sight, selective, since it seemed to offer the possibility – but only to ecclesiastical bodies and amateur sports clubs - to maintain their non-commercial status, even though they were no longer considered to be non-commercial entities.
Komisija je ugotovila, da je bil ukrep na prvi pogled selektiven, saj naj bi ponujal možnost – a le cerkvenim institucijam in amaterskim športnim klubom – da ohranijo svoj nekomercialni status, čeprav se niso več šteli kot nekomercialni subjekti.
Such a measure could not be justified on the basis of the underlying principles of the Italian tax system.
Takega ukrepa ni mogoče utemeljiti na podlagi temeljnih načel italijanskega davčnega sistema.
The Italian authorities had not provided information showing that the measures in question met the conditions of the Altmark case law [14].
Italijanski organi niso zagotovili informacij, iz katerih bi bilo razvidno, da so zadevni ukrepi izpolnili pogoje iz sodne prakse v zadevi Altmark [14].
Since all the other criteria under Article 107(1) of the Treaty seemed to be met, the measures appeared to involve state aid.
Ker se zdi, da so vsa druga merila iz člena 107(1) Pogodbe izpolnjena, se zdi, da so ukrepi vključevali državno pomoč.
As regards compatibility, Article 107(2) of the Treaty did not appear to apply to the measures.
Glede združljivosti se zdi, da se člen 107(2) Pogodbe za ukrepe ni uporabljal.
Moreover, none of the exceptions under Article 107(3) seemed to apply, except for Article 107(3)(d) on the promotion of culture and heritage conservation.
Poleg tega se ni uporabljala nobena od izjem iz člena 107(3), razen tista iz člena 107(3)(d) za pospeševanje kulture in ohranjanja kulturne dediščine.
Indeed, as regards the ICI exemption, the Commission considered that this exception could have been applied to specific activities performed by non-commercial entities performing exclusively educational, cultural and recreational activities.
Dejansko je Komisija glede oprostitve občinskega davka na nepremičnine menila, da bi se lahko ta izjema uporabljala za posebne dejavnosti nekomercialnih subjektov, ki opravljajo izključno dejavnosti s področja izobraževanja, kulture in rekreacije.
Finally, the Commission did not rule out the possibility that certain activities might be classified as services of general economic interest in accordance with Article 106(2) of the Treaty.
Komisija tudi ni izključila možnosti, da bi se lahko določene dejavnosti uvrstile med storitve splošnega gospodarskega pomena v skladu s členom 106(2) Pogodbe.
The Italian authorities had not, however, provided any information allowing it to assess the compatibility of the measures in question with the internal market.
Vendar ji italijanski organi niso zagotovili nobenih informacij, na podlagi katerih bi lahko presodila združljivost zadevnih ukrepov z notranjim trgom.
Consequently, the Commission had doubts as to the compatibility of the measures 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 [15], it decided to initiate the formal investigation procedure, inviting Italy and other interested parties to submit their comments.
Komisija zato izraža pomisleke o združljivosti ukrepov z notranjim trgom in se je v skladu s členom 4(4) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [15] odločila sprožiti formalni postopek preiskave, obenem pa je Italijo in vse zainteresirane strani pozvala, naj predložijo svoje pripombe.
In the opinion of the Commission, both the ICI exemption and Article 149(4) TUIR could be classified as new aid.
Po mnenju Komisije se lahko oprostitev občinskega davka na nepremičnine in člen 149(4) Zakonika o davku od dohodkov obravnavata kot nova pomoč.
ICI, which was levied on an annual basis, had actually been introduced in 1992 and the tax exemption in question had not been notified or otherwise approved by the Commission.
Davek na nepremičnine, odmerjen na letni ravni, je bil dejansko uveden leta 1992, Komisija pa o zadevni oprostitvi davka ni bila uradno obveščena ali je ni drugače odobrila.
The exemption applied to a wide range of activities that were not closed to competition when ICI was introduced.
Oprostitev se je uporabljala za širok razpon dejavnosti, ki ob uvedbi občinskega davka na nepremičnine niso bile zaprte za konkurenco.
Therefore, any departure from the normal rules of this tax regime had to be considered new aid since the requirements of Article 107(1) of the Treaty seemed to be met.
Zato je bilo treba vsako odstopanje od običajnih pravil te davčne sheme šteti kot novo pomoč, saj se zdi, da so bile izpolnjene zahteve iz člena 107(1) Pogodbe.
Likewise, Article 149 TUIR [16] had been introduced in 1998 and it had not been notified or otherwise approved by the Commission.
Prav tako je bil leta 1998 uveden člen 149 Zakonika o davku od dohodkov [16], Komisija pa o tem ni bila uradno obveščena ali ga ni drugače odobrila.
For this reason, the exception provided for by this measure should be classified as new aid since the requirements of Article 107(1) of the Treaty seemed to be met.
Zato bi bilo treba oprostitev, določeno s tem ukrepom, obravnavati kot novo pomoč, saj se zdi, da so bile izpolnjene zahteve iz člena 107(1) Pogodbe.
COMMENTS FROM THE ITALIAN AUTHORITIES AND THE INTERESTED THIRD PARTIES
PRIPOMBE ITALIJANSKIH ORGANOV IN ZAINTERESIRANIH TRETJIH STRANI
Pursuant to Article 20(2) of Regulation (EC) No 659/1999 and in response to the invitation published in the Official Journal of the European Union [17], the Commission received comments from the Italian authorities and from 80 interested third parties.
Komisija je v skladu s členom 20(2) Uredbe (ES) št. 659/1999 in kot odgovor na poziv, objavljen v Uradnem listu Evropske unije [17], prejela pripombe italijanskih organov in 80 zainteresiranih tretjih strani.
To summarise, the Italian authorities consider that the entities that benefited from the ICI exemption were not ‘undertakings’ for the purposes of Union law.
Če povzamemo, italijanski organi menijo, da subjekti, ki so bili upravičeni do oprostitve občinskega davka na nepremičnine, niso bila „podjetja“ za namene prava Unije.
In any case, the activities carried on by such entities had an important public and social function.
V vsakem primeru so imele dejavnosti, ki jih opravljajo taki subjekti, pomembno javno in družbeno vlogo.
Thus, it was in keeping with the nature and logic of the taxation system to provide for differentiated tax treatment for purely economic activities, on the one hand, and social assistance, charity, solidarity and religious activities, on the other hand.
Torej se je v skladu z naravo in logiko davčnega sistema zagotovila različna davčna obravnava za povsem gospodarske dejavnosti na eni strani ter socialno skrbstvo, dobrodelnost, solidarnost in verske dejavnosti na drugi.
The Italian authorities also contested the classification of the ICI measure as new aid.
Italijanski organi so tudi nasprotovali temu, da se ukrep občinskega davka na nepremičnine opredeli kot nova pomoč.
According to them, the measure should be assessed in the light of the continuity it provided with the earlier property taxes (which already applied before the entry into force of the EEC Treaty).
Po njihovem mnenju bi bilo treba ukrep presojati glede na zvezo s prejšnjimi davki na premoženje (ki so se uporabljali, še preden je začela veljati Pogodba EGS).
Furthermore, on the basis of the letters of rejection sent to the complainants, the measure should be deemed to have been approved by the Commission.
Nadalje bi bilo treba na podlagi dopisov o zavrnitvi, poslanih pritožnikom, domnevati, da je Komisija ukrep že odobrila.
In any event, the Commission had created a legitimate expectation on the part of the recipients of the measure because of a reply to a parliamentary written question and also because it had informed the complainants of its preliminary position, of which the Italian authorities had also been apprised informally.
V vsakem primeru je Komisija pri prejemnikih ukrepa ustvarila legitimno pričakovanje, ker je ogovorila na pisno vprašanje parlamenta in tudi ker je obvestila pritožnike o svojem predhodnem stališču, o katerem so bili prav tako neuradno obveščeni italijanski organi.
As regards Article 149(4) TUIR, the Italian authorities claim that, despite what its wording suggests, ecclesiastical bodies and amateur sports clubs can lose their non-commercial status.
Italijanski organi glede člena 149(4) Zakonika o davku od dohodkov ne glede na njegovo besedilo trdijo, da lahko cerkvene institucije in amaterski športni klubi izgubijo svoj nekomercialni status.
In that case, those entities would no longer enjoy any tax relief.
V tem primeru navedeni subjekti ne bodo več uživali nobene davčne olajšave.
Of the 80 interested third parties, 78 of them (hereinafter ‘the 78 interested parties’) share the views of the Italian authorities, whereas two third parties (hereinafter ‘the two interested parties’ or ‘the complainants’) from among the original complainants, consider that both ICI and Article 149(4) TUIR constitute unlawful state aid measures, incompatible with the internal market.
Od 80 zainteresiranih tretjih strani se jih 78 (v nadaljnjem besedilu: 78 zainteresiranih strani) strinja s stališči italijanskih organov, medtem ko dve tretji strani (v nadaljnjem besedilu: dve zainteresirani strani) od prvotnih pritožnikov menita, da občinski davek na nepremičnine ter člen 149(4) Zakonika o davku od dohodkov pomenita nezakonite ukrepe državne pomoči, ki niso združljivi z notranjim trgom.
The arguments of the 78 interested parties will accordingly be presented together with the Italian authorities’ position, while the arguments of the complainants will be addressed separately.
Trditve 78 zainteresiranih strani se bodo skladno s tem predstavile skupaj s stališčem italijanskih organov, trditve dveh zainteresiranih strani pa se bodo obravnavale posebej.
Comments from the Italian authorities and the 78 interested parties
Pripombe italijanskih organov in 78 zainteresiranih strani
ICI: the specific activities carried on by non-commercial entities cannot be considered economic activities
Občinski davek na nepremičnine: posebne dejavnosti, ki jih opravljajo nekomercialni subjekti, se ne morejo obravnavati kot gospodarske dejavnosti
The Italian authorities and the 78 interested parties claim that the specific activities carried on by non-commercial entities benefiting from the ICI exemption cannot be considered economic activities.
Italijanski organi in 78 zainteresiranih strani trdijo, da se posebne dejavnosti, ki jih opravljajo nekomercialni subjekti, upravičeni do oprostitve občinskega davka na nepremičnine, ne morejo obravnavati kot gospodarske dejavnosti.
They argue that these activities – mainly targeting very specific categories of recipients - do not constitute an offer of goods or services on the market and are thus not in competition with the activities carried on by commercial undertakings.
Zagovarjajo dejstvo, da te dejavnosti, ki so v glavnem usmerjene na zelo svojevrstne kategorije prejemnikov, ne pomenijo ponudbe blaga ali storitev na trgu in torej niso v konkurenci z dejavnostmi, ki jih opravljajo komercialna podjetja.
Therefore, these non-commercial entities, which operate in sectors of public interest, cannot be considered undertakings, which is a prerequisite for the application of Article 107(1) TFEU.
Zato se ti nekomercialni subjekti, ki delujejo v sektorjih v javnem interesu, ne morejo obravnavati kot podjetja, kar je pogoj za uporabo člena 107(1) Pogodbe.
According to the Italian authorities and some of the 78 interested parties, in most cases these activities have specific characteristics.
Italijanski organi in nekatere od 78 zainteresiranih strani menijo, da imajo te dejavnosti v večini primerov posebne značilnosti.
For example, they are performed in the public interest or for solidarity purposes, either free of charge or for reduced fees.
Na primer, opravljajo se v javnem interesu ali zaradi solidarnosti bodisi brezplačno bodisi za manjše plačilo.
In view of the specific features and the particular purposes of the non-commercial entities in question, it is not possible to classify them as undertakings.
Zaradi posebnih značilnosti in posebnega namena zadevnih nekomercialnih subjektov ni mogoče uvrstiti med podjetja.
ICI: the measure is justified by the logic of the Italian taxation system
Občinski davek na nepremičnine: ukrep je utemeljen z logiko italijanskega davčnega sistema
The Italian authorities and the 78 interested parties consider that the ICI exemption does not constitute a departure from the general tax system but merely represents the application of the guiding principles of that system.
Italijanski organi in 78 zainteresiranih strani menijo, da oprostitev občinskega davka na nepremičnine ne pomeni odstopanja od splošnega davčnega sistema, ampak zgolj uporabo vodilnih načel tega sistema.
They maintain that it is consistent with the logic of the Italian taxation system to have differentiated tax treatment for economic and profit-making activities, on the one hand, and for assistance, charitable, religious and similar activities carried out by entities with specific aims, on the other hand [18].
Vztrajajo pri tem, da je z logiko italijanskega davčnega sistema skladno, da se zagotavlja različna davčna obravnava na eni strani za gospodarske in profitne dejavnosti ter na drugi za dejavnosti pomoči, dobrodelne, verske in podobne dejavnosti, ki jih opravljajo subjekti s posebnimi cilji [18].
The latter activities are based on the solidarity principle, which is fundamental to both national and Union law.
Zadnje dejavnosti temeljijo na načelu solidarnosti, ki je temeljno načelo nacionalnega prava in prava Unije.
By making this differentiation, the legislator simply wished to take account of the different legal and factual situation of entities that carry on the above public interest activities with a high social value.
S tem razlikovanjem je hotel zakonodajalec samo upoštevati različen pravni in dejanski položaj subjektov, ki opravljajo navedene dejavnosti v javnem interesu z velikim družbenim pomenom.
Moreover, it is up to the Member State to define which activities are of public interest.
Država članica mora opredeliti, katere dejavnosti so v javnem interesu.
The only limitation on the Member State is that the differentiated tax treatment must be coherent, i.e. it must be in line with the logic of the tax system as a whole and an adequate system of controls must also be set up.
Edina omejitev, ki jo mora pri tem upoštevati, je skladnost različne davčne obravnave, tj. usklajena mora biti z logiko davčnega sistema kot celote, vzpostaviti pa je treba tudi ustrezen sistem nadzora.
Both conditions are met in the case of the ICI exemption in question.
Pri zadevni oprostitvi občinskega davka na nepremičnine sta izpolnjena oba pogoja.
The rationale of the ICI exemption is based on Articles 2 and 3 of the Italian Constitution, requiring fulfilment of the duties of political, economic and social solidarity towards citizens, and Article 38, which establishes the right to social welfare for people without the necessary means of subsistence.
Utemeljitev oprostitve občinskega davka na nepremičnine temelji na členih 2 in 3 italijanske ustave, v katerih je zahtevano, naj se izpolnjujejo dolžnosti politične, gospodarske in socialne solidarnosti do državljanov, ter na členu 38, v katerem je določena pravica do socialne pomoči za ljudi brez potrebnih sredstev za preživetje.
It should also be noted that non-commercial entities assist the State in performing specific tasks of social concern.
Prav tako bi bilo treba navesti, da državi pri opravljanju posebnih družbeno občutljivih nalog pomagajo nekomercialni subjekti.
The State has always recognized the specific role of these entities, as it is aware that it would be impossible for it alone to provide welfare, health, cultural, educational and sports services.
Država je vedno priznavala posebno vlogo teh subjektov, saj se zaveda, da sama ne bi mogla zagotavljati storitev socialne pomoči in zdravstvene oskrbe ter kulturnih, izobraževalnih in športnih storitev.