natgillin/translations-raw huggingface dataset:
In the course of the procedure, the Italian authorities did not present any argument to indicate that the exceptions provided for in Article 107(2) and (3) and in Article 106(2) can apply to the scheme at issue.
Italijanski organi med potekom postopka niso predložili nobenega dokaza, s katerim bi dokazali, da se izjeme iz člena 107(2) in (3) ter člena 106(2) lahko uporabijo za obravnavano shemo.
Some of the 78 interested parties considered that the scheme was compatible under Article 106(2) and Article 107(3)(c).
Nekatere od 78 zainteresiranih strani menijo, da je bila shema združljiva v skladu s členom 106(2) in členom 107(3)(c).
In their view, the exemption was necessary for activities carried out in the public interest based on the solidarity principle.
Po njihovem mnenju je bila oprostitev obvezna za dejavnosti, ki so se opravljale v javnem interesu na podlagi načela solidarnosti.
The two complainants consider that none of the exceptions laid down in the Treaty is applicable.
Dve zainteresirani strani menita, da se ne uporablja nobena od izjem iz Pogodbe.
The Commission considers that the exceptions provided for in Article 107(2), which concern aid of a social character granted to individual consumers, aid to make good the damage caused by natural disasters or exceptional occurrences and aid granted to certain areas of the Federal Republic of Germany, do not apply in this case.
Komisija meni, da se v tej zadevi ne uporabljajo izjeme iz člena 107(2), ki se nanašajo na pomoč socialnega značaja, dodeljeno posameznim potrošnikom, pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, in pomoč, dodeljeno gospodarstvu nekaterih območij Zvezne republike Nemčije.
The same holds for the exception provided for in Article 107(3)(a), which authorises aid to promote the economic development of areas where the standard of living is abnormally low or where there is serious unemployment, and of the regions referred to in Article 349, in view of their structural, economic and social situation.
Enako velja za izjeme iz člena 107(3)(a), s katerim je odobrena pomoč za pospeševanje gospodarskega razvoja območij, kjer je življenjska raven izjemno nizka ali kjer je brezposelnost velika, ter v regijah iz člena 349 glede na njihov strukturni, gospodarski in socialni položaj.
Nor can the measure in question be considered to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of Italy, as provided for by Article 107(3)(b).
Prav tako se ne sme obravnavati, kot da zadevni ukrep pospešuje izvedbo pomembnega projekta skupnega evropskega interesa ali odpravlja resne motnje v gospodarstvu Italije, kot je določeno v členu 107(3)(b).
According to Article 107(3)(c), aid to facilitate the development of certain economic activities may be considered compatible where it does not adversely affect trading conditions to an extent contrary to the common interest.
V skladu s členom 107(3)(c) se lahko pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti šteje za združljivo, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
However, the Commission did not receive any factual information enabling it to assess whether the tax exemption granted by the measure under examination was related to specific investments or projects eligible to receive aid under the EU rules and guidelines, or otherwise directly compatible with Article 107(3)(c).
Vendar Komisija ni prejela nobenih dejanskih informacij, na podlagi katerih bi lahko presodila, ali je bila oprostitev davka, dodeljena z ukrepom, ki se proučuje, povezana bodisi s posebnimi naložbami ali projekti, upravičenimi do pomoči na podlagi pravil in smernic EU, bodisi kako drugače neposredno združljiva s členom 107(3)(c).
Therefore, the Commission cannot agree with the position of the third parties that claim the compatibility of the measure under Article 107(3)(c) on the basis of the need to allow non-commercial entities to carry out activities based on the solidarity principle and with a high social function.
Zato se Komisija ne more strinjati s stališčem tretjih strani, ki trdijo, da je ukrep združljiv v skladu s členom 107(3)(c) zaradi potrebe, da se nekomercialnim subjektom dovoli opravljati dejavnosti, ki temeljijo na načelu solidarnosti in imajo veliko družbeno vlogo.
In particular, in view of the nature of the advantage, which is simply linked to the level of tax liability for the possession of real estate, it is not possible to establish that it is necessary and proportionate to attain an objective of common interest in all individual cases.
Zlasti glede narave prednosti, ki je zgolj povezana s stopnjo davčne obveznosti za lastništvo nepremičnine, ni mogoče dokazati, da je potrebna in sorazmerna za doseganje cilja skupnega interesa v vseh posameznih primerih.
Consequently, the Commission considers that the measure concerned cannot be considered compatible under any of the guidelines based on Article 107(3)(c).
Komisija zato meni, da se zadevni ukrep ne more šteti za združljivega v skladu s katero koli smernico, ki temelji na členu 107(3)(c).
Article 107(3)(d) provides that aid to promote culture and heritage conservation, where such aid does not affect trading conditions and competition in the Union to an extent that is contrary to the common interest, may be considered compatible with the internal market.
V členu 107(3)(d) je določeno, da se lahko pomoč za pospeševanje kulture in ohranjanja kulturne dediščine, kadar takšna pomoč ne škoduje trgovinskim pogojem in konkurenci v Uniji v obsegu, ki je v nasprotju s skupnimi interesi, šteje kot združljiva z notranjim trgom.
In the decision initiating the procedure, the Commission considered that, in the case of some entities such as non-commercial entities that performed exclusively educational, cultural and recreational activities, it was not possible to rule out a priori that their object was the promotion of culture and heritage conservation and that they could accordingly come under Article 107(3)(d).
Komisija je v sklepu o sprožitvi postopka menila, da v primeru nekaterih subjektov, kot so nekomercialni subjekti, ki so opravljali izključno izobraževalne, kulturne in rekreativne dejavnosti, ni bilo mogoče a priori izključiti, da je bil njihov cilj pospeševanje kulture in ohranjanja kulturne dediščine, ter da bi v skladu s tem lahko spadali v področje uporabe člena 107(3)(d).
However, neither Italy nor any of the interested parties provided the Commission with any information that could have demonstrated the compatibility of the measure at issue for specific entities, pursuant to Article 107(3)(d) [61].
Vendar Komisiji niti Italija niti katera koli od zainteresiranih strani ni zagotovila informacij, s katerimi bi se dokazovala združljivost obravnavanega ukrepa za posebne subjekte na podlagi člena 107(3)(d) [61].
In this context, too, the very nature of the advantage makes it impossible to consider that the aid is necessary and proportionate in all individual cases.
Tudi iz tega vidika sama narava prednosti ne omogoča, da bi se pomoč štela kot potrebna in sorazmerna v vseh posameznih primerih.
Finally, in the decision initiating the procedure, the Commission did not rule out that some of the activities benefiting from the measure in question could be classified under Italian law as services of general economic interest, in line with Article 106(2) of the Treaty and the Altmark case law.
Komisija v sklepu o sprožitvi postopka ni izključila, da bi se lahko nekatere dejavnosti, upravičene do zadevnega ukrepa, po italijanskem pravu uvrstile med storitve splošnega gospodarskega pomena v skladu s členom 106(2) Pogodbe in sodno prakso v zadevi Altmark.
Some of the interested parties considered that the Commission should assess the measure under Article 106(2) but did not provide any relevant information for the analysis.
Nekatere od zainteresiranih strani so menile, da bi morala Komisija ukrep proučiti v skladu s členom 106(2), a niso predložile nobenih ustreznih informacij za analizo.
The two parties consider that the measure does not fulfil the criteria of the Altmark case law.
Po mnenju dveh zainteresiranih strani ukrep ne izpolnjuje meril iz sodne prakse v zadevi Altmark.
However, given that neither Italy nor the interested parties provided any information enabling the Commission to assess the measure under Article 106(2), the Commission concludes that it is not possible to establish if any of the activities at issue could be classified as services of general economic interest under that Article.
Vendar Komisija, ker ji Italija niti zainteresirane strani niso predložile nobenih informacij, na podlagi katerih bi lahko ukrep proučila po členu 106(2), ugotavlja, da ni mogoče določiti, ali bi lahko katere od obravnavanih dejavnosti uvrstili med storitve splošnega gospodarskega pomena po tem členu.
Once again, it is not possible to establish whether, in each individual case, the aid is necessary and proportionate to cover the costs incurred in the discharge of public service obligations or in the performance of services of general economic interest.
Ni mogoče ugotoviti, ali je pomoč v vseh posameznih primerih potrebna in sorazmerna za kritje stroškov, ki nastanejo pri opravljanju obveznosti javne službe ali opravljanju storitev splošnega gospodarskega pomena.
In the light of the above, the Commission concludes that the aid scheme in question is incompatible with the internal market.
Komisija glede na navedeno ugotavlja, da zadevna shema pomoči ni združljiva z notranjim trgom.
Article 149(4) TUIR
Člen 149(4) Zakonika o davku od dohodkov
In the decision initiating the procedure, the Commission considered that the measure in question appeared to constitute state aid.
Komisija je v sklepu o sprožitvi postopka menila, da se zdi, da zadevni ukrep pomeni državno pomoč.
In the following section, the Commission will examine whether Article 149(4) TUIR constitutes state aid within the meaning of Article 107(1) of the Treaty.
V tem oddelku bo Komisija proučila, ali člen 149(4) Zakonika o davku od dohodkov pomeni državno pomoč v smislu člena 107(1) Pogodbe.
The Italian authorities explained that Article 149(2) TUIR contains a non-exclusive list of parameters that can be taken into account [62] to assess the commercial nature of an entity.
Italijanski organi so pojasnili, da je v členu 149(2) Zakonika o davku od dohodkov neizčrpen seznam parametrov, ki se lahko upoštevajo [62] pri presoji komercialne narave subjekta.
Should one or more of these conditions be met, it does not mean the automatic loss of the entity’s non-commercial status (since these parameters cannot be considered legal presumptions) but instead gives an indication of the potentially commercial nature of the activity performed by the entity.
Če bi bil izpolnjen eden ali več od navedenih pogojev, to še ne pomeni, da bi subjekt samodejno izgubil komercialni status (saj se ti parametri ne morejo obravnavati kot pravne domneve), temveč to kaže na morebitno komercialno naravo dejavnosti, ki jo opravlja subjekt.
As regards ecclesiastical institutions with civil-law status, Italy pointed out that Revenue Agency Circular No 124/E of 12 May 1998 explained that ecclesiastical institutions can benefit from the tax treatment granted to non-commercial entities only if performing commercial activities is not their prime object.
Italija je glede cerkvenih institucij s statusom pravnih oseb civilnega prava opozorila, da je bilo v okrožnici agencije za prihodke št. 124/E z dne 12. maja 1998 pojasnjeno, da so lahko cerkvene institucije upravičene do take davčne obravnave, kot je dodeljena nekomercialnim subjektom le, če opravljanje komercialnih dejavnosti ni njihov prvotni cilj.
In any case, ecclesiastical institutions with civil-law status must give priority to institutional activities of a chiefly idealistic persuasion.
Cerkvene institucije s statusom pravnih oseb civilnega prava morajo v vsakem primeru dati prednost institucionalnim dejavnostim predvsem idealističnega prepričanja.
Therefore, Article 149(4) TUIR simply excludes the application of the specific time and business parameters under Article 149(1) and (2) to ecclesiastical institutions and amateur sports clubs, but it does not preclude these entities from losing their non-commercial status.
S členom 149(4) Zakonika o davku od dohodkov se samo izključi uporaba posebnih časovnih in poslovnih parametrov iz člena 149(1) in (2) za cerkvene institucije ter amaterske športne klube, kar pa ne zadostuje, da bi ti subjekti izgubili nekomercialni status.
The Italian authorities emphasised that the measure is aimed at preserving the exclusive competence enjoyed by CONI (the Italian National Olympic Committee) for amateur sports clubs and by the Interior Ministry for ecclesiastical institutions.
Italijanski organi so poudarili, da je ukrep namenjen temu, da italijanski nacionalni olimpijski odbor ohrani izključno odgovornost za amaterske športne klube, ministrstvo za notranje zadeve pa za cerkvene institucije.
In particular, as regards ecclesiastical institutions, Law No 222 of 20 May 1985 implementing the international agreements between Italy and the Holy See governs, inter alia, the powers attributed to the Interior Ministry.
Zlasti kar zadeva cerkvene institucije, so z zakonom št. 222 z dne 20. maja 1985 o izvajanju mednarodnih sporazumov med Italijo in Svetim sedežem med drugim urejena pooblastila ministrstva za notranje zadeve.
Italy stressed that the Interior Ministry has exclusive competence both for the recognition of the civil-law status of ecclesiastical institutions and the revocation of this status [63].
Italija je poudarila, da je ministrstvo za notranje zadeve izključno pristojno za priznavanje statusa pravnih oseb civilnega prava cerkvenim institucijam in odvzem tega statusa [63].
Article 149(4) TUIR therefore confirms this exclusive competence by preventing the implicit revocation of the civil-law status of ecclesiastical institutions by the tax authorities.
S členom 149(4) Zakonika o davku od dohodkov se torej potrjuje ta izključna pristojnost, obenem pa prepreči, da bi davčni organi cerkvenim institucijam implicitno odvzemali status pravnih oseb civilnega prava.
If the Interior Ministry revoked the civil-law status of an ecclesiastical institution, it would lose the status of a non-commercial entity and would no longer be able to benefit from the tax treatment applicable to non-commercial entities.
Če bi ministrstvo za notranje zadeve cerkvenim institucijam odvzelo status pravnih oseb civilnega prava, bi te izgubile status nekomercialnega subjekta in ne bi mogle biti več upravičene do davčne obravnave, ki se uporablja za nekomercialne subjekte.
According to Presidential Decree No 361/2000, the Interior Ministry, through the ‘Prefetti’, also checks that ecclesiastical institutions continue to meet the requirements for maintaining their civil-law status.
Ministrstvo za notranje zadeve v skladu s predsedniško uredbo št. 361/2000 prek prefektov („Prefetti“) tudi preverja, ali cerkvene institucije še naprej izpolnjujejo zahteve za ohranjanje statusa pravnih oseb civilnega prava.
As regards amateur sports clubs, Italy confirmed that CONI is the only entity that can check that the clubs effectively carry on sports activities.
Italija je glede amaterskih športnih klubov potrdila, da je italijanski nacionalni olimpijski odbor edini subjekt, ki lahko preverja, ali klubi dejansko opravljajo športne dejavnosti.
The Italian authorities also clarified that amateur sports clubs can lose their non-commercial status if the CONI concludes that they do not carry on amateur sports activities.
Italijanski organi so tudi pojasnili, da lahko amaterski športni klubi izgubijo nekomercialni status, če italijanski nacionalni olimpijski odbor ugotovi, da ne opravljajo amaterskih športnih dejavnosti.
Amateur sports clubs must transmit their tax data using the special EAS form [64].
Amaterski športni klubi morajo svoje davčne podatke posredovati z uporabo posebnega obrazca v sistemu elektronske prijave [64].
However, if amateur sports clubs do not carry on any commercial activities, they do not need to submit this form.
Vendar amaterskim športnim klubom tega obrazca ni treba predložiti, če ne opravljajo komercialnih dejavnosti.
In the light of the above, the Italian authorities have put in place the appropriate instruments to check the activities carried out by amateur sports clubs – including from a tax point of view.
Italijanski organi so na podlagi navedenega vzpostavili ustrezne instrumente, s katerimi preverjajo dejavnosti, ki jih opravljajo amaterski športni klubi, tudi z davčnega stališča.
Italy also explained that if the tax authorities find out that ecclesiastical institutions and amateur sports clubs perform primarily commercial activities, they immediately inform the Interior Ministry or the CONI.
Italija je prav tako pojasnila, da davčni organi takoj obvestijo ministrstvo za notranje zadeve ali italijanski nacionalni olimpijski odbor, če ugotovijo, da cerkvene institucije in amaterski športni klubi opravljajo predvsem komercialne dejavnosti.
The Interior Ministry and CONI carry out their own checks, according to the statutory powers assigned to them.
To ministrstvo in ta odbor izvedeta lastne preglede glede na dodeljena zakonska pooblastila.
In parallel, the tax authorities ensure that the tax declaration of the non-commercial entity concerned is corrected and order the recovery of the difference in taxation.
Davčni organi pa hkrati zagotovijo, da se napoved za odmero davka zadevnega nekomercialnega subjekta popravi in odredi vračilo razlike v obdavčitvi.
The Italian authorities confirmed that tax controls were indeed carried out on non-commercial entities [65].
Italijanski organi so potrdili, da so bile dejansko izvedene davčne kontrole nekomercialnih subjektov [65].
In this respect, the Revenue Agency recently issued specific operational instructions to the regional offices concerning non-commercial entities [66].
Agencija za prihodke je v zvezi s tem nedavno izdala posebna navodila za regionalne urade v zvezi z nekomercialnimi subjekti [66].
As regards ecclesiastical institutions, the Interior Ministry also carried out a number of ex officio checks on these entities but has never found any cases of abuse.
Ministrstvo za notranje zadeve je glede cerkvenih institucij izvedlo več pregledov teh subjektov po uradni dolžnosti, a ni nikoli ni ugotovilo nobenih primerov zlorabe.
In the light of the above, the Commission considers that the legal instruments exist to ensure that abuse of the non-commercial status of ecclesiastical institutions and amateur sports clubs is effectively prevented or suppressed.
Po mnenju Komisije pravni instrumenti glede na navedeno zagotavljajo, da se učinkovito prepreči ali onemogoči zloraba nekomercialnega statusa cerkvenih institucij in amaterskih športnih klubov.
The Italian authorities have also demonstrated that the competent authorities do exercise their powers of control and that both ecclesiastical institutions and amateur sports clubs can lose their non-commercial status if they carry out primarily economic activities.
Italijanski organi so dokazali, da imajo pristojni organi pooblastila za preglede ter da lahko cerkvene institucije in amaterski športni klubi izgubijo nekomercialni status, če opravljajo predvsem gospodarske dejavnosti.
Therefore, ecclesiastical institutions and amateur sports clubs can lose their entitlement to the tax treatment granted to non-commercial entities in general.
Cerkvene institucije in amaterski športni klubi lahko torej izgubijo svojo upravičenost do davčne obravnave, dodeljene nekomercialnim subjektom na splošno.
Consequently, there is no system of ‘perpetual non-commercial status’, as alleged by the complainants.
Potemtakem ni sistema „stalnega nekomercialnega statusa“, kot sta trdili dve zainteresirani strani.
The mere fact that specific procedures apply to the checks on the ecclesiastical institutions with civil-law status and amateur sports clubs in question does not involve an advantage.
Dejstvo, da se pri pregledih uporabljajo posebni postopki za zadevne cerkvene institucije s statusom pravnih oseb civilnega prava in amaterske športne klube, ne vsebuje prednosti.
The Commission therefore concludes that Article 149(4) TUIR does not confer any selective advantage on ecclesiastical institutions or amateur sports clubs.
Komisija zato ugotavlja, da se s členom 149(4) Zakonika o davku od dohodkov cerkvenim institucijam ali amaterskim športnim klubom ne podeljujejo prednosti.
Hence the measure does not constitute state aid within the meaning of Article 107(1) of the Treaty.
Torej ukrep ne pomeni državne pomoči v smislu člena 107(1) Pogodbe.
The IMU exemption
Oprostitev občinskega davka
Following the introduction of IMU - the new municipal real estate tax replacing ICI – at the request of the Italian authorities and in the light of the complainants’ comments on this new law, the Commission agreed to establish whether the new IMU exemption regarding non-commercial entities performing specific activities complies with the state aid rules.
Po uvedbi občinskega davka – nov davek na nepremičnine na ravni občin, ki je nadomestil občinski davek na nepremičnine – se je Komisija na zahtevo italijanskih organov in ob upoštevanju pripomb dveh zainteresiranih strani na ta nov predpis strinjala, da ugotovi, ali je ta nova oprostitev občinskega davka v zvezi z nekomercialnimi subjekti, ki opravljajo posebne dejavnosti, združljiva s pravili o državni pomoči.
The Commission will accordingly assess whether the IMU exemption in question constitutes state aid within the meaning of Article 107(1).
Komisija bo skladno s tem presodila, ali zadevna oprostitev občinskega davka pomeni državno pomoč v smislu člena 107(1).
The Commission notes that, from the date of entry into force of Decree Law No 1/2012, converted into Law No 27/2012, the exemption under Article 7(1)(i) of Legislative Decree No 504/92 applies to the real estate owned by non-commercial entities only if the activities listed there are carried on on a non-commercial basis.
Komisija ugotavlja, da se od začetka veljavnosti uredbe z zakonsko močjo št. 1/2012, spremenjene v zakon št. 27/2012, oprostitev davka v skladu s členom 7(1)(i) zakonske uredbe št. 504/92 uporablja za nepremičnine, ki so v lasti nekomercialnih subjektov, le, če se dejavnosti, navedene v tej uredbi, opravljajo na nekomercialni podlagi.
The provisions concerning the ‘mixed use’ of buildings, both in the case where parts of the buildings are autonomous in terms of function and revenue and where it is necessary to have a declaration by the entities concerned, will apply as of 1 January 2013.
Od 1. januarja 2013 se uporabljajo določbe v zvezi z „mešano rabo“ stavb, kadar so deli stavb samostojni glede na funkcijo in prihodek ter kadar morajo zadevni subjekti oddati napoved za odmero davka.
The Commission considers that the new rules spell out that the exemption can be guaranteed only if commercial activities are not carried on.
Z novimi pravili je po mnenju Komisije podrobno opredeljeno, da se oprostitev davka lahko zagotovi le, če se ne opravljajo komercialne dejavnosti.
Therefore, the hybrid situations which the ICI legislation had created, where commercial activities were carried on in some buildings that were entitled to a tax exemption, will no longer be possible.
Zato mešani položaji, ustvarjeni z zakonsko uredbo št. 504/92 o občinskem davku na nepremičnine, kadar so se komercialne dejavnosti opravljale v nekaterih stavbah, ki so bile upravičene do oprostitve davka, ne bodo več mogoči.
In general terms, the interpretation of the notion of economic activity depends, inter alia, on the specific circumstances, the way the activity is organised by the State, and the context in which it is organised.
Na splošno je razlaga pojma gospodarske dejavnosti med drugim odvisna od posebnih okoliščin, načina, kako država organizira dejavnost, in okvira, v katerem je organizirana.