natgillin/translations-raw huggingface dataset:
Decree Law No 1/2012 also introduced specific rules to allow a pro-rata payment of the IMU in cases where the same property is used for both commercial and non-commercial activities.
Z uredbo z zakonsko močjo št. 1/2012 so se tudi uvedla posebna pravila, da se omogoči sorazmerno plačevanje občinskega davka, kadar je isto premoženje v rabi za komercialne ter nekomercialne dejavnosti.
In particular, Article 91a(2) states that, if a property is used for both commercial and non-commercial activities, as of 1 January 2013 the exemption will apply only to the portion of the property where non-commercial activities are carried on, if it is possible to identify the portion of the property devoted exclusively to these activities.
V členu 91a(2) navedene uredbe je zlasti določeno, da se bo, če je premoženje v rabi za komercialne ter nekomercialne dejavnosti, s 1. januarjem 2013 oprostitev davka uporabljala le za tisti del premoženja, na katerem se opravljajo nekomercialne dejavnosti, če je mogoče določiti del premoženja, posvečen izključno tem dejavnostim.
In cases where it is not be possible to identify these autonomous parts of the property, as of 1 January 2013 the exemption will apply pro-rata to the non-commercial use of the property, as stated in a special declaration (Article 91a(3)).
Kadar ni mogoče določiti teh samostojnih delov premoženja, se bo s 1. januarjem 2013 oprostitev davka uporabljala sorazmerno glede na nekomercialno rabo premoženja, kot je določeno v posebni izjavi (člen 91a(3) navedene uredbe).
Decree Law No 1/2012 left a number of aspects to be dealt with in a future implementing regulation, to be adopted by the Minister for Economic Affairs and Finance.
V uredbi z zakonsko močjo št. 1/2012 so bili številni vidiki še odprti in jih bo treba opredeliti v prihodnjih izvedbenih predpisih, ki jih bo sprejel minister za gospodarske zadeve in finance.
These aspects included: the terms and conditions for submitting the declaration; the relevant information for identifying the proportional use; and – following the changes introduced by Decree Law No 174/2012 [31] - general and specific conditions for an activity to be classified as being performed on a non-commercial basis.
Ti vidiki so zajemali: pogoje za predložitev napovedi, ustrezne informacije za opredelitev proporcionalne rabe ter – po spremembah, uvedenih z uredbo z zakonsko močjo št. 174/2012 [31] – splošne in posebne pogoje za uvrstitev dejavnosti med dejavnosti, ki se opravljajo na nekomercialni podlagi.
Having taken on board the favourable opinion and comments expressed by the Council of State [32], by Decree No 200 of 19 November 2012 the Minister for Economic Affairs and Finance adopted the IMU implementing regulation (hereinafter ‘the Regulation’) [33].
Minister za gospodarske zadeve in finance je po sprejetju pozitivnega mnenja in pripomb državnega sveta [32] z uredbo št. 200 z dne 19. novembra 2012 sprejel izvedbeni predpis o občinskem davku (v nadaljnjem besedilu: izvedbeni predpis) [33].
It establishes when the specific activities concerned by the IMU exemption, as defined in the Regulation itself, will be considered to be carried on on a ‘non-commercial basis’.
V njem je določeno, kdaj se bo štelo, da se posebne dejavnosti, na katere se nanaša oprostitev občinskega davka, kot je določeno v izvedbenem predpisu, opravljajo na „nekomercialni podlagi“.
First, as a general requirement, the activities must be non-profit-making; furthermore, in line with EU law, because of their nature they must not be in competition with other market operators that are profit-making and they must abide by the principles of solidarity and subsidiarity [34].
Kot splošna zahteva, morajo biti dejavnosti neprofitne, nadalje, skladno s pravom EU, zaradi svoje narave ne smejo biti v konkurenci z drugimi udeleženci na trgu, ki so profitni, ter se morajo ravnati po načelih solidarnosti in subsidiarnosti [34].
In addition to this, two concurrent sets of criteria must be met as regards non-commercial entities (subjective requirements) and as regards the specific activities performed by these entities (objective requirements).
Poleg tega morata biti izpolnjena dva sočasna sklopa meril glede nekomercialnih subjektov (subjektivne zahteve) in glede posebnih dejavnosti, ki jih opravljajo ti subjekti (objektivne zahteve).
Concerning the subjective requirements, the Regulation lays down the general conditions that must be met by non-commercial entities for entitlement to the IMU exemption [35].
V izvedbenem predpisu so glede subjektivnih zahtev določeni splošni pogoji, ki jih morajo izpolniti nekomercialni subjekti, da so upravičeni do oprostitve občinskega davka [35].
In particular, the Regulation states that the non-commercial entity’s articles of association or statutes must include a general prohibition on distributing any type of profits, operating surplus, funds and reserves.
V izvedbenem predpisu je zlasti določeno, da mora biti v pravila družbe ali statute nekomercialnih subjektov vključena splošna prepoved razdeljevanja kakršne koli vrste dobička, poslovnega presežka, finančnih sredstev in rezerv.
In addition to this, any profits must be reinvested exclusively in activities that contribute to the institutional aim of social solidarity.
Poleg tega je treba vsak dobiček ponovno vložiti izključno v dejavnosti, ki prispevajo k institucionalnemu cilju družbene solidarnosti.
If the non-commercial entity is wound up, its assets must be attributed to another non-commercial entity that performs a similar activity.
Če nekomercialni subjekt preneha delovati, se morajo njegova sredstva pripisati drugemu nekomercialnemu subjektu, ki opravlja podobno dejavnost.
As regards the objective requirements [36], specific characteristics are defined for the different types of activity defined in Article 1 [37].
Glede objektivnih zahtev [36] so za različne vrste dejavnosti iz člena 1 izvedbenega predpisa [37] določene posebne značilnosti.
For welfare and health activities, two alternative requirements must be met: a) the recipient is accredited by the State and has concluded a contract or an agreement with the public authorities; the activities are part of or complementary to the public system and services are provided 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 entity is not accredited and has not concluded a contract or an agreement, the services are 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.
Za dejavnosti socialne pomoči in zdravstvene oskrbe morata biti izpolnjeni dve alternativni zahtevi, in sicer: a) prejemnik, ki ga pooblasti država, je sklenil pogodbo ali sporazum z javnimi organi; dejavnosti so bodisi del javnega 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 subjekt ni pooblaščen in ni sklenil pogodbe ali sporazuma, se storitve zagotavljajo 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.
For educational activities, three cumulative requirements must be met: a) the activity must be on a par with public education and the school must apply a non-discriminatory enrolment policy; b) the school must also accept disabled pupils, apply collective working agreements, have structures that meet the applicable standards and publish its accounts; c) 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 with the actual cost of such service.
Za izobraževalne dejavnosti morajo biti izpolnjeni trije kumulativni pogoji, in sicer: a) dejavnost mora biti enakovredna javnemu izobraževanju in v šoli morajo pri vpisu uporabljati nediskriminacijsko politiko; b) šola mora sprejemati tudi invalidne učence, uporabljati kolektivne pogodbe o delu, imeti objekte, ki ustrezajo veljavnim standardom, in objavljati računovodske izkaze; c) dejavnost morajo 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.
For accommodation services and cultural, recreational and sports activities, the recipient must provide the services 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, also taking into account the absence of any connection with the actual cost of the service.
Za nastanitvene storitve ter kulturne, rekreacijske in športne dejavnosti mora prejemnik zagotavljati storitve bodisi brezplačno bodisi za simbolično plačilo, ki v vsakem primeru ne sme presegati polovice povprečne cene za podobne dejavnosti na istem geografskem območju, pri čemer je treba tudi upoštevati, da plačilo ni povezano z dejanskimi stroški storitve.
Comments from the two interested parties on the IMU law
Pripombe dveh zainteresiranih strani na predpis o občinskem davku
According to the two parties, Article 91a(2) and (3) of Decree Law No 1/2012 depart from the ordinary rules on the taxation of real estate.
Po mnenju dveh zainteresiranih strani člen 91a(2) in (3) uredbe z zakonsko močjo št. 1/2012 odstopa od običajnih pravil o obdavčitvi nepremičnine.
First, the two complainants comment on Article 91a(2), according to which, if the real estate has a mixed use, the IMU exemption applies only to the part of the property where non-commercial activities are carried on, when it is possible to identify the part that is used exclusively for these activities.
Pripombe dveh zainteresiranih strani se najprej nanašajo na člen 91a(2) te uredbe, v skladu s katerim se oprostitev občinskega davka, če je nepremičnina v mešani rabi, uporablja le za tisti del premoženja, v katerem se opravljajo nekomercialne dejavnosti, kadar se lahko določi del, ki je v rabi izključno za te dejavnosti.
According to this law, in fact, real estate classified under Group E (real estate for special purposes) [38] cannot include buildings or parts of buildings with a commercial or industrial use or used for different purposes, if they are autonomous in terms of function and income.
V skladu s to uredbo z zakonsko močjo med nepremičnine v skupini E (nepremičnine za posebne namene) [38] dejansko ne morejo biti vključene stavbe ali deli stavb, ki so v rabi bodisi v komercialne ali industrijske namene bodisi v drugačne namene, če so samostojni glede na funkcijo in dohodek.
The two interested parties submit that the reference to Decree Law No 262/2006, contained in Article 91a(2), should be read as a general reference to the procedure of cadastral reclassification.
Dve zainteresirani strani trdita, da bi moralo sklicevanje na uredbo z zakonsko močjo št. 262/2006 iz člena 91a(2) pomeniti splošno sklicevanje na spremembo katastrske klasifikacije.
According to the two parties, if the procedure established by Decree Law No 262/2006 were applicable only to real estate belonging to cadastral Group E, the requirement to ‘divide up’ property with a mixed use would be applicable to only a very limited number of buildings, i.e. buildings in categories E7 and E9.
Po njunem mnenju bi se zahteva po „delitvi“ premoženja v mešani rabi uporabila le za zelo omejeno število stavb, in sicer za stavbe v kategorijah E7 in E9, če bi se postopek, vzpostavljen z uredbo z zakonsko močjo št. 262/2006, uporabljal le za nepremičnine, vključene v katastrsko skupino E.
The two parties also argue that the declaration under Article 91a(3) could pose avoidance issues and the new law would leave too much discretionary power to the public authorities.
Dve zainteresirani strani tudi trdita, da bi izjava iz člena 91a(3) lahko povzročila izogibanje davkom, z novim predpisom pa bi se preveč diskrecijske moči prepustilo javnim organom.
In addition, the new rules will apply only as of 1 January 2013 and therefore, in any case, the Commission should order the recovery of the aid unlawfully granted under the ICI exemption from 2006 to 2012.
Poleg tega se bodo nova pravila uporabljala šele s 1. januarjem 2013, zato mora Komisija v vsakem primeru odrediti vračilo nezakonito dodeljene pomoči v skladu z oprostitvijo občinskega davka na nepremičnine med letoma 2006 in 2012.
Observations from the Italian authorities on the comments from the two interested parties
Pojasnila italijanskih organov na pripombe dveh zainteresiranih strani
The Italian authorities explained that the reference to Article 2(41), (42) and (44) of Decree Law No 262/2006 contained in Article 91a(2) should be read as a general reference to the type of procedure to be followed for dividing up a mixed use property.
Italijanski organi so pojasnili, da bi moralo sklicevanje na člen 2(41), (42) in (44) uredbe z zakonsko močjo št. 262/2006 iz člena 91a(2) pomeniti splošno sklicevanje na vrsto postopka, po katerem je treba izvesti delitev premoženja v mešani rabi.
This procedure applies irrespective of the cadastral category.
Ta postopek se uporablja ne glede na katastrsko kategorijo.
Italy also explained that, in general, the Italian tax system is based on the obligation for taxpayers to submit a tax declaration and that it is a very common legislative practice to leave the regulation of specific aspects to the implementing legislation.
Italija je prav tako pojasnila, da italijanski davčni sistem na splošno temelji na obveznosti, v skladu s katero morajo davkoplačevalci predložiti napoved za odmero davka, in da je zelo pogosta zakonodajna praksa, da se posebni vidiki uredijo z izvedbenimi predpisi.
Moreover, as the law adopted in March 2012 introduces a new system for the declaration of real estate used by non-commercial entities, it was necessary to postpone the entry into force of the new system for those entities.
Poleg tega, ker je bil z novim predpisom, sprejetim marca 2012, uveden nov sistem napovedi za nepremičnine, ki jih uporabljajo nekomercialni subjekti, je bilo nujno preložiti začetek veljavnosti novega sistema za te subjekte.
As regards recovery, the Italian authorities said that it is not possible to identify retroactively which real estate belonging to non-commercial entities was used for not exclusively commercial activities (and which therefore benefited from the ICI exemption).
Italijanski organi so glede vračila navedli, da ni mogoče retroaktivno določiti, katere nepremičnine v lasti nekomercialnih subjektov so bile v rabi za dejavnosti, ki niso bile izključno komercialne (in ki so bile torej upravičene do oprostitve občinskega davka na nepremičnine).
The cadastral data do not in fact provide any information on the type of activity performed in a property [39].
Katastrski podatki dejansko ne zagotavljajo kakršnih koli informacij o vrsti dejavnosti, ki se je opravljala na premoženju [39].
Nor is it possible to identify from the other tax databases which real estate was used by non-commercial entities for institutional activities performed on a non-exclusively commercial basis.
Prav tako ni mogoče na podlagi drugih davčnih zbirk podatkov določiti, katero nepremičnino so imeli nekomercialni subjekti v rabi za institucionalne dejavnosti, ki se opravljajo na ne izključno komercialni podlagi.
In order to ascertain whether a measure constitutes aid, the Commission must assess whether the measure at issue fulfils all the conditions laid down in Article 107(1) of the Treaty.
Komisija mora presoditi, ali obravnavani ukrep izpolnjuje pogoje iz člena 107(1) Pogodbe, da bi ugotovila, ali ukrep pomeni pomoč. V tej določbi je navedeno: „Razen če Pogodbi ne določata drugače, 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“.
This provision states that: ‘save as otherwise provided in the Treaties, 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.’ In line with this provision, the Commission will examine whether the measure: (i) is financed by the State or through state resources; (ii) provides a selective advantage; (iii) affects trade between Member States and distorts or threatens to distort competition.
Komisija bo v skladu s to določbo proučila, ali ukrep: (i) financira država ali se financira iz državnih sredstev, (ii) daje selektivno prednost ter (iii) lahko prizadene trgovino med državami članicami in izkrivlja ali bi lahko izkrivljal konkurenco na notranjem trgu.
First the Commission needs to assess whether at least some of the non-commercial entities involved are in fact undertakings for the purposes of Union competition law.
Najprej mora Komisija presoditi, ali so vsaj nekateri od udeleženih nekomercialnih subjektov dejansko podjetja za konkurenčno pravo Unije.
The classification of non-commercial entities as undertakings
Uvrstitev nekomercialnih subjektov med podjetja
In the decision initiating the procedure, the Commission noted that the non-commercial entities concerned by the measures in question performed, at least partially, economic activities and were therefore classified as undertakings on the basis of those activities.
Komisija je v sklepu o sprožitvi postopka navedla, da so nekomercialni subjekti, na katere se nanašajo zadevni ukrepi, vsaj deloma opravljali gospodarske dejavnosti in so bili zato na podlagi teh dejavnosti uvrščeni med podjetja.
The Italian authorities and the 78 interested parties maintain that the specific activities carried on by non-commercial entities cannot be considered economic activities.
Italijanski organi in 78 zainteresiranih strani vztrajajo pri tem, da se posebne dejavnosti, ki jih opravljajo nekomercialni subjekti, ne morejo obravnavati kot gospodarske dejavnosti.
In particular, they consider that, in the context of the ICI measure, activities such as assistance for young mothers in difficulty or management of a building in the mountains where children from a parish go on their summer holidays do not constitute an economic activity.
Zlasti menijo, da v okviru ukrepa občinskega davka na nepremičnine dejavnosti, kot je pomoč mladim materam v težavah ali upravljanje stavbe v gorah, kamor se otroci iz župnije odpravijo na poletne počitnice, ne pomenijo gospodarske dejavnosti.
These activities – targeting well-defined categories of recipients - do not constitute a supply of goods or services on the market by non-commercial entities and are not in competition with the activities performed by commercial undertakings.
Pri navedenih dejavnostih, usmerjenih v natančno določene kategorije prejemnikov, nekomercialni subjekti ne dobavljajo blaga ali opravljajo storitev na trgu, te dejavnosti pa tudi niso v konkurenci z dejavnostmi, ki jih opravijo komercialna podjetja.
Therefore, these non-commercial entities, operating in the public interest, should not be considered undertakings, which is the prerequisite for the application of Article 107(1) of the Treaty.
Zato teh nekomercialnih subjektov, ki delujejo v javnem interesu, ne bi smeli obravnavati kot podjetij, kar je pogoj za uporabo člena 107(1) Pogodbe.
Moreover, according to the Italian authorities and some of the 78 interested parties, in many cases there is no actual market for such activities.
Poleg tega po mnenju italijanskih organov in nekaterih od 78 zainteresiranih strani v mnogih primerih ni dejanskega trga za take dejavnosti.
Almost all of these activities also have specific characteristics, which can be summarised as follows:
Skoraj vse od teh dejavnosti imajo tudi posebne značilnosti, npr.:
they are provided free of charge or at reduced fees/prices;
opravljajo se bodisi brezplačno bodisi za manjše plačilo/po znižani ceni;
they are provided for purposes of solidarity and social benefit, which fall outside the scope of commercial undertakings;
opravljajo se zaradi solidarnosti in socialne koristi, kar ne spada na področje uporabe komercialnih podjetij;
they have a reduced tax-paying capacity compared with commercial undertakings, which operate on market principles;
imajo manjšo zmožnost plačevanja davkov v primerjavi s komercialnimi podjetji, ki delujejo po tržnih načelih;
they generate deficits or low income; any profit must be reinvested in line with the entity’s objectives.
imajo primanjkljaj ali ustvarjajo malo dohodka, kakršen koli dobiček pa se mora ponovno vložiti v skladu s cilji subjekta.
In view of these characteristics and the specific aims of the non-commercial entities in question, it is not possible to consider these entities to be undertakings.
Glede na navedene značilnosti in posebne cilje zadevnih nekomercialnih subjektov teh subjektov ni mogoče obravnavati kot podjetja.
The Commission notes that, according to settled case law, the concept of undertaking covers every entity engaged in an economic activity, regardless of its legal status and the way it is financed [40].
Komisija navaja, da je po ustaljeni sodni praksi v pojem podjetja vključen vsak subjekt, ki opravlja gospodarsko dejavnost, ne glede na njegov pravni status in način financiranja [40].
Therefore, the classification of a particular entity depends entirely on the nature of its activities.
Zato je uvrstitev posameznega subjekta popolnoma odvisna od narave njegovih dejavnosti.
This general principle has three important consequences, which are described below.
To splošno načelo ima dve pomembni posledici, ki sta opisani v nadaljevanju.
First, the status of an entity under a specific national law is immaterial.
Prvič, status subjekta po posebnem nacionalnem pravu ni bistven.
This means that its legal and organisational form is irrelevant.
To pomeni, da njegova pravna in organizacijska oblika nista pomembni.
Therefore, even an entity which is classified as an association or a sports club under national law may nevertheless be regarded as an undertaking for the purposes of Article 107(1).
Zato se lahko celo subjekt, ki se po nacionalnem pravu uvršča med združenje ali športni klub, vseeno obravnava kot podjetje za namene člena 107(1).
The only relevant criterion is whether or not the entity concerned carries on an economic activity.
Edino pomembno merilo je, ali subjekt opravlja gospodarsko dejavnost ali ne.
Second, the application of the state aid rules does not depend on whether the entity is set up to generate profits, since non-profit entities can also offer goods and services on the market [41].
Drugič, uporaba pravil o državni pomoči ni odvisna od tega, ali subjekt ustvarja dobiček, tudi neprofitni subjekti lahko namreč ponujajo blago in storitve na trgu [41].
Third, the classification of an entity as an undertaking is always relative to a specific activity.
Tretjič, uvrstitev subjekta med podjetja je vedno odvisna od določene dejavnosti.
An entity that carries on both economic and non-economic activities is regarded as an undertaking only with regard to the former type of activity.
Subjekt, ki izvaja gospodarske in negospodarske dejavnosti, se obravnava kot podjetje le v zvezi z gospodarskimi dejavnostmi.
An economic activity is any activity consisting of offering goods and services on a market.
Gospodarska dejavnost je vsaka dejavnost, ki vključuje ponujanje blaga in storitev na trgu.