natgillin/translations-raw huggingface dataset:
In this respect, the Commission considers that the characteristics and aspects referred to in paragraph 97 indicated by Italy and the 78 interested parties, which even by their own admission are not present in all cases, cannot per se exclude the economic nature of the activities involved.
V tem smislu Komisija meni, da značilnosti in vidiki iz odstavka (97), ki so jih navedle Italija in 78 zainteresiranih strani, ki celo, kakor so same priznale, niso prisotni v vseh primerih, ne morejo kot taki izključiti gospodarske narave vključenih dejavnosti.
As already explained, according to Article 7(2a) of Decree Law No 203/2005, as amended by Decree Law No 223/2006 (now repealed), the activities listed in Article 7(1)(i) of the ICI law could be of a commercial nature, provided that they were not exclusively commercial in nature.
Kot je bilo že pojasnjeno, v skladu s členom 7(2a) uredbe z zakonsko močjo št. 203/2005, kakor je bila spremenjena z uredbo z zakonsko močjo št. 223/2006 (zdaj razveljavljeno), bi lahko bile dejavnosti iz člena 7(1)(i) komercialne narave, če njihova narava ni bila izključno komercialna.
The Circular of 29 January 2009 had drawn up a number of criteria for each of the activities listed in Article 7(1)(i), in order to establish when each of them must be considered non-exclusively commercial in nature.
Z okrožnico z dne 29. januarja 2009 so se oblikovala številna merila za vsako od dejavnosti iz člena 7(1)(i), da se ugotovi, kdaj je treba posamezno dejavnost obravnavati, kot da nima izključno komercialne narave.
If the conditions indicated in the Circular were fulfilled, the non-commercial entities were exempted from ICI, even when the activities they carried on also included economic aspects.
Če so bili pogoji iz okrožnice izpolnjeni, so bili nekomercialni subjekti oproščeni občinskega davka na nepremičnine, celo kadar so bili v dejavnosti, ki so jih opravljali, vključeni tudi gospodarski vidiki.
Indeed, as already stated in the decision initiating the procedure, in the health sector the main requirement was that the non-commercial entities had concluded an agreement or a contract with the public authorities.
Kot je bilo že navedeno v sklepu o sprožitvi postopka, je bila v zdravstvenem sektorju vsekakor glavna zahteva ta, da so nekomercialni subjekti sklenili sporazum ali pogodbo z javnimi organi.
It is clear that this condition cannot per se exclude the economic nature of the activities concerned.
Jasno je, da ta pogoj kot tak ne more izključiti gospodarske narave zadevnih dejavnosti.
Similarly, as regards education, the school had to comply with teaching standards, be accessible to disabled pupils, apply collective working agreements and a non-discriminatory enrolment policy and reinvest profits in the educational activity.
Podobno so morale šole na področju izobraževanja izpolnjevati standarde poučevanja, biti dostopne za invalidne učence, uporabljati kolektivne pogodbe o delu in nediskriminacijsko politiko pri vpisu ter ponovno vlagati dobiček v izobraževalno dejavnost.
Again, these requirements do not exclude the economic nature of the educational activities carried on in this way.
Znova je treba poudariti, da te dejavnosti ne izključujejo gospodarske narave izobraževalnih dejavnosti, ki se opravljajo na tak način.
As regards cinemas, they were required to show films of cultural interest or with a quality certificate or films for children.
Kar zadeva kinematografe, so morali prikazovati filme s kulturno vrednostjo ali s potrdilom o kakovosti ali otroške filme.
As regards accommodation services, the requirement was that these should not be open to the public at large but to predefined categories and that the service was not provided all year round.
Glede nastanitvenih storitev je bilo zahtevano, da ne bi smele biti odprte za širšo javnost, ampak za vnaprej določene kategorije ljudi, in da se storitve niso opravljale vse leto.
The service supplier also had to apply prices significantly lower than market prices and the structure could not operate as a normal hotel.
Izvajalec storitev je moral prav tako uporabljati precej nižje cene od tržnih, objekt pa ni smel delovati kot običajen hotel.
Once again, these conditions do not rule out the economic nature of the activities concerned.
Še enkrat je treba poudariti, da ti pogoji ne izključujejo gospodarske narave zadevnih dejavnosti.
The Commission also observes that, even if in most cases the activities are carried on in the public interest, this element alone does not per se rule out the economic nature of such activities.
Komisija tudi ugotavlja, da ta element sam kot tak ne izključuje gospodarske narave takih dejavnosti, četudi se dejavnosti v večini primerov opravljajo v javnem interesu.
In any case, even if an activity has a social aim, this alone is not enough to preclude it from being classified as an economic activity.
Četudi ima dejavnost socialni cilj, to dejstvo samo ne zadostuje, da bi se dejavnost izključila iz uvrstitve med gospodarske dejavnosti.
Furthermore, non-commercial entities may indeed have a reduced tax-paying capacity, but this does not imply the absence of any economic activity.
Nekomercialni subjekti lahko imajo dejansko manjšo zmožnost plačevanja davkov, ampak to ne pomeni, da kakršna koli gospodarska dejavnost ne obstaja.
This factor is of no relevance to a real estate tax that is based on the possession of real estate and takes no account of other elements of tax-paying capacity.
Ta dejavnik ni pomemben pri davku na nepremičnine, ki temelji na lastništvu nepremičnine in pri katerem se ne upoštevajo drugi elementi zmožnosti plačevanja davkov.
In the light of the above, given that the 2005 Law itself also allowed the ICI exemption for activities of a commercial nature and that the criteria laid down in the Circular and the information provided by Italy are not sufficient to rule out the economic nature of the activities performed, the Commission considers that the non-commercial entities at issue must be classified as undertakings, as far as those activities are concerned.
Komisija glede na navedeno, pri čemer upošteva, da je bila s predpisom iz leta 2005 prav tako omogočena oprostitev občinskega davka na nepremičnine za dejavnosti komercialne narave ter da merila iz okrožnice in informacije italijanskih organov ne zadostujejo, da bi se izključila gospodarska narava opravljenih dejavnosti, meni, da je treba obravnavane nekomercialne subjekte v zvezi s temi dejavnostmi uvrstiti med podjetja.
The same holds true for the non-commercial entities under Article 149(4) TUIR, which are effectively allowed to carry on economic activities.
Enako velja za nekomercialne subjekte iz člena 149(4) Zakonika o davku od dohodkov, ki jim je dejansko dovoljeno opravljati gospodarske dejavnosti.
This latter conclusion is not contested by the Italian authorities.
Tej zadnji ugotovitvi italijanski organi ne nasprotujejo.
In any event, in line with the case law of the Court of Justice [42], the Commission considers that, in order to classify a scheme as state aid, it is not necessary to demonstrate that all individual aid granted under that scheme qualifies as state aid under Article 107(1) of the Treaty.
Komisija v skladu s sodno prakso Sodišča [42] meni, da za opredelitev sheme kot državne pomoči ni treba dokazati, da se vsa individualna pomoč, dodeljena v skladu s to shemo, šteje kot pomoč iz člena 107(1) Pogodbe.
In order to conclude that a scheme contains aid elements within the meaning of Article 107(1), it is sufficient for situations to arise during its implementation that constitute aid.
Za ugotovitev, da shema vključuje elemente pomoči v smislu člena 107(1), zadostuje, da se med izvajanjem sheme pojavijo položaji, ki pomenijo pomoč.
Hence, mutatis mutandis, in the context of this Decision it is not necessary to consider the nature of all the individual activities listed in Article 7(1)(i) of Legislative Decree No 504/92.
Zato smiselno v okviru tega sklepa ni nujno obravnavati narave vseh posameznih dejavnosti iz člena 7(1)(i) zakonske uredbe št. 504/92.
As already indicated in paragraph 104, the Commission has in fact established that some of the individual applications of the contested aid scheme involved undertakings.
Kot je bilo že navedeno v odstavku (104), je Komisija dejansko ugotovila, da so bile v nekatere posamezne prijave sporne sheme pomoči vključena podjetja.
In the light of the above, the Commission concludes that there is no reason to depart from the position taken in the decision initiating the procedure: the scheme in question also includes economic activities.
Komisija glede na navedeno ugotavlja, da ni razloga za odstopanje od stališča, ki ga je sprejela v sklepu o sprožitvi postopka, in sicer da so v zadevno shemo vključene tudi gospodarske dejavnosti.
The specific features of at least some of the activities are such that the Commission can classify them as economic activities.
Posebne značilnosti vsaj nekaterih od teh dejavnosti so take, da jih lahko Komisija uvrsti med gospodarske dejavnosti.
Since the recipients of the measures in question may perform economic activities, it is therefore possible to classify them as undertakings as far as those activities are concerned.
Ker lahko prejemniki zadevnih ukrepov opravljajo gospodarske dejavnosti, jih je zato v zvezi s temi dejavnostmi mogoče uvrstiti med podjetja.
The ICI exemption
Oprostitev občinskega davka na nepremičnine
In this section, the Commission will examine whether the ICI exemption granted to non-commercial entities, pursuant to Article 7(1)(i) of Legislative Decree No 504/92, in the version in force prior to the amendments introduced by Decree Law No 1/2012, was financed by the State or through state resources; granted a selective advantage, and was furthermore justified by the logic of the Italian taxation system; affected trade between Member States and distorted or threatened to distort competition.
Komisija bo v tem oddelku proučila, ali je oprostitev občinskega davka na nepremičnine, dodeljena nekomercialnim subjektom v skladu s členom 7(1)(i) zakonske uredbe št. 504/92, v različici, ki je veljala pred spremembami, uvedenimi z uredbo z zakonsko močjo št. 1/2012, financirala država ali se je financirala iz državnih sredstev, dajala selektivno prednost in je bila nadalje utemeljena z logiko italijanskega davčnega sistema ter je prizadela trgovino med državami članicami in izkrivljala ali bi lahko izkrivljala konkurenco.
The measure involved the use of state resources and involved foregoing tax revenue for the amount corresponding to the reduced tax liability.
V ukrep je bila vključena uporaba državnih sredstev in odrekanje prihodkom od davkov za znesek, ki ustreza manjši davčni obveznosti.
A loss of tax revenue is effectively equivalent to consumption of state resources in the form of fiscal expenditure.
Izguba davčnih prihodkov je dejansko enaka porabi državnih sredstev v obliki davčnih odhodkov.
By allowing entities, which could be classified as undertakings, to reduce their tax burden through exemptions, the Italian authorities were foregoing revenue to which they would have been entitled in the absence of the tax exemption.
Italijanski organi so se s tem, ko so subjektom, ki bi se lahko uvrstili med podjetja, dovolili, da svoje davčno breme zmanjšajo z oprostitvami, odrekli prihodkom, do katerih bi bili upravičeni, če ne bi bilo oprostitve davka.
For these reasons, the Commission finds that the measure at issue caused a loss of state resources since it provided for a tax exemption.
Zato Komisija ugotavlja, da je bil obravnavani ukrep razlog za izgubo državnih sredstev, saj je določal oprostitev davka.
According to the case law, the concept of aid embraces not only positive benefits, but also measures which in various forms mitigate the charges which are normally included in the budget of an undertaking [43].
V skladu s sodno prakso v pojem pomoči niso zajete le koristi, ampak tudi ukrepi, ki v različnih oblikah zmanjšujejo dajatve, običajno vključene v proračun podjetja [43].
Therefore, since the ICI tax exemption reduced the charges normally included in the operating costs of any undertaking owning real estate in Italy, it gave the entities concerned an economic advantage in comparison with other undertakings that were not entitled to these tax advantages.
Ker so se z oprostitvijo občinskega davka na nepremičnine zmanjšale dajatve, običajno vključene v operativne stroške vsakega podjetja, ki ima v lasti nepremičnino v Italiji, so bili zadevni subjekti tako v gospodarski prednosti v primerjavi z drugimi podjetji, ki niso bila upravičena do teh davčnih ugodnosti.
To constitute state aid, a measure must be selective [44], in the sense that it must favour certain undertakings or the production of certain goods.
Da državni ukrep pomeni državno pomoč, mora biti selektiven [44], tako da mora dati prednost posameznim podjetjem ali proizvodnji posameznega blaga.
According to established case law [45], in order to classify a domestic tax measure as ‘selective’, first, it is generally necessary to identify and examine the common or ‘normal’ tax system applicable in the Member State concerned.
Da bi se nacionalni davčni ukrep opredelil kot „selektiven“, je v skladu z ustaljeno sodno prakso [45] najprej na splošno treba določiti in proučiti skupen ali „običajen“ davčni sistem, ki se uporablja v zadevni državi članici.
Second, it is in relation to this common or ‘normal’ tax system that it is necessary to establish whether any tax advantage granted by the measure at issue is selective.
Nato je treba glede na ta skupen ali „običajen“ davčni sistem ugotoviti, ali je kakršna koli davčna ugodnost, dodeljena z obravnavanim ukrepom, selektivna.
This must be done by demonstrating that the measure departs from that common system as it differentiates between economic operators that, in the light of the objective pursued by that system, are in a comparable factual and legal situation.
To je treba storiti tako, da se prikaže, da ta ukrep odstopa od navedenega skupnega sistema, ker uvaja razlikovanje med gospodarskimi subjekti, ki so glede na cilj tega sistema v primerljivem dejanskem in pravnem položaju.
Third, if this departure exists, it is necessary to examine whether it results from the nature or general scheme of the taxation system of which it forms part and could hence be justified by the nature or general scheme of the system.
Če to odstopanje obstaja, je treba proučiti, ali izhaja iz narave ali splošne sheme davčnega sistema, v katerega spadajo, in bi lahko bilo torej utemeljeno z naravo ali splošno shemo sistema.
In this context, it is for the Member State to show that the differentiated tax treatment derives directly from the basic and guiding principles of its tax system [46].
V tem okviru mora država članica dokazati, da različna davčna obravnava izhaja neposredno iz osnovnih in vodilnih načel njenega davčnega sistema [46].
ICI was an autonomous tax, due annually to the municipalities.
Občinski davek na nepremičnine je bil neodvisen davek, ki ga je bilo treba vsako leto plačevati občinam.
In its decision initiating the procedure, the Commission concluded that the reference system for assessing the ICI exemption was the municipal real estate tax itself.
Komisija je v sklepu o sprožitvi postopka ugotovila, da je bil referenčni sistem za presojo oprostitve občinskega davka na nepremičnine sam občinski davek na nepremičnine.
Neither Italy nor any of the other interested parties contested this conclusion.
Tej ugotovitvi niso nasprotovale niti Italija niti katera koli druga zainteresirana stran.
The Commission therefore concludes that there is no reason to review the position taken in the decision initiating the procedure, namely that the reference system is the ICI itself.
Komisija zato ugotavlja, da nima razloga, da bi pregledala stališče iz sklepa o sprožitvi postopka, namreč, da je referenčni sistem sam občinski davek na nepremičnine.
Departure from the reference system
Odstopanje od referenčnega sistema
Under the ICI legislation, all legal persons in possession of real estate, irrespective of the use made of it, were liable for ICI [47].
V skladu s zakonsko uredbo št. 504/92 mora vsaka pravna oseba, ki je lastnik nepremičnine, plačati občinski davek na nepremičnine, ne glede na vrsto rabe [47].
Article 7 indicated which categories of real estate were exempted from this tax.
V členu 7 je bilo določeno, katere kategorije nepremičnin so bile oproščene tega davka.
The Commission notes that Article 7(1)(i) of Decree Law No 504/92 departed from the reference system, on the basis of which every person in possession of real estate had to pay the ICI tax, irrespective of the use made of it.
Komisija navaja, da je člen 7(1)(i) zakonske uredbe št. 504/92 odstopal od referenčnega sistema, na podlagi katerega je morala vsaka oseba, ki je bila lastnik nepremičnine, plačati občinski davek na nepremičnine, ne glede na vrsto rabe.
As demonstrated above, the non-commercial entities in question could perform activities of a commercial nature, like any other undertaking that performed similar economic activities.
Kot je bilo že navedeno, so lahko zadevni nekomercialni subjekti opravljali dejavnosti komercialne narave, tako kot katero koli drugo podjetje, ki je opravljalo podobne gospodarske dejavnosti.
In view of the objective pursued by the ICI tax system - i.e. taxation of the possession of real estate by the municipalities - non-commercial entities were therefore in a comparable legal and factual situation to the undertakings liable for ICI.
Glede na cilj davčnega sistema občinskega davka na nepremičnine – tj. obdavčitev lastništva nepremičnin s strani občin – so bili torej nekomercialni subjekti ter podjetja, ki so morala plačevati občinski davek na nepremičnine, v primerljivem pravnem in dejanskem položaju.
For instance, according to the conditions laid down in the Circular, cinemas that were managed by non-commercial entities on a non-exclusively commercial basis were entitled to the ICI exemption.
Na primer, v skladu s pogoji iz okrožnice so bili kinematografi, ki so jih upravljali nekomercialni subjekti na ne izključno komercialni podlagi, upravičeni do oprostitve občinskega davka na nepremičnine.
These services, offered on the market on a structured basis and against remuneration, none the less constitute economic activities.
Te storitve, ponujene na trgu na strukturirani podlagi in proti plačilu, kljub temu pomenijo gospodarske dejavnosti.
It is undisputed that, in cases where the activities listed in Article 7(1)(i) were performed by non-commercial entities, these entities benefited from the ICI exemption for the property in which these activities were performed, provided that the minimum requirements of the Circular were met.
Kadar so dejavnosti iz člena 7(1)(i) opravljali nekomercialni subjekti, je nesporno, da so bili ti subjekti upravičeni do oprostitve občinskega davka na nepremičnine za premoženje, na katerem so se te dejavnosti opravljale, če so bile izpolnjene minimalne zahteve iz okrožnice.
Commercial entities did not enjoy the same tax exemption, even if they performed the same activities and met the conditions of the Circular regarding the nature of the films.
Komercialni subjekti niso uživali enake oprostitve davka, četudi so opravljali enake dejavnosti in so izpolnjevali pogoje iz okrožnice glede narave filmov.
The Commission accordingly concludes that the ICI exemption under Article (1)(i), in the version in force before the amendments introduced by Decree Law No 1/2012, departed from the reference system and constituted a selective measure within the meaning of the case law.
Komisija v skladu s tem ugotavlja, da je oprostitev občinskega davka na nepremičnine po členu 7(1)(i) v različici, ki je veljala pred spremembami, uvedenimi z uredbo z zakonsko močjo št. 1/2012, odstopala od referenčnega sistema in pomenila selektiven ukrep v smislu sodne prakse.
Justification by the nature and general scheme of the tax system
Utemeljitev z naravo in splošno shemo davčnega sistema
Since the Commission considers that the tax exemption at issue is selective, it will have to determine, in accordance with the case law of the Court of Justice, whether this exemption is justified by the nature and general scheme of the system of which it forms part.
Ker je po mnenju Komisije obravnavana oprostitev davka selektivna, bo morala v skladu s sodno prakso Sodišča presoditi, ali je ta oprostitev utemeljena z naravo in splošno shemo sistema, v katerega spada.
A measure that departs from the application of the general tax system may be justified by the nature and general scheme of the tax system if the Member State concerned can show that the measure results directly from the basic or guiding principles of its tax system.
Ukrep, ki odstopa od uporabe splošnega davčnega sistema, se lahko utemelji z naravo in splošno shemo davčnega sistema, če lahko zadevna država članica dokaže, da ukrep izhaja neposredno iz osnovnih ali vodilnih načel njenega davčnega sistema.
The Italian authorities, supported by the 78 interested parties, consider that the ICI exemption represents the application of the guiding principles of the Italian tax system.
Italijanski organi, ki jih podpira 78 zainteresiranih strani, menijo, da pomeni oprostitev občinskega davka na nepremičnine uporabo vodilnih načel italijanskega davčnega sistema.
According to them, differentiated treatment of activities which have a high social value and are provided in the public interest is in keeping with the logic of the taxation system.
Po njihovem mnenju je različna obravnava dejavnosti, ki imajo velik družben pomen in se zagotavljajo v javnem interesu, skladna z logiko davčnega sistema.
These activities are inspired by the solidarity principle, which is a fundamental principle of both domestic and Union law.
Te dejavnosti navdihuje načelo solidarnosti, ki je temeljno načelo nacionalnega prava in prava Unije.
In addition, the non-commercial entities concerned share specific social functions with the State.
Poleg tega si zadevni nekomercialni subjekti in država delijo posebne družbene vloge.
In this regard, the Commission finds that the Italian authorities have not demonstrated that the measure at issue results directly from the basic or guiding principles of the Italian taxation system.
Komisija v tem pogledu meni, da italijanski organi niso dokazali, da obravnavani ukrep izhaja neposredno iz osnovnih ali vodilnih načel italijanskega davčnega sistema.
The Articles of the Italian Constitution invoked by Italy do not actually refer to any guiding principle of the Italian tax system but merely to general principles of social solidarity.
Členi iz italijanske ustave, na katere se je sklicevala Italija, se dejansko ne nanašajo na kakršno koli vodilno načelo italijanskega davčnega sistema, ampak zgolj na splošna načela družbene solidarnosti.
Second, the Commission notes that the objective pursued by state measures is not sufficient to exclude those measures from classification as ‘aid’ for the purposes of Article 107 of the Treaty [48].
Komisija ugotavlja, da cilj državnih ukrepov ne zadostuje, da navedeni ukrepi ne bi bili opredeljeni kot „pomoč“ iz člena 107 Pogodbe [48].
As the Court has also held on numerous occasions, Article 107(1) TFEU does not distinguish between the causes or objectives of state aid but defines them in relation to their effects [49].
Člen 107(1) Pogodbe, kot je sodišče večkrat razsodilo, ne razlikuje med vzroki ali cilji državne pomoči, pač pa jih opredeljuje v zvezi z njihovimi učinki [49].
In the light of the above, the Commission further notes that having a social objective and pursuing activities in the public interest is not sufficient to exclude the measure at issue from being classified as state aid.
Komisija glede na navedeno nadalje navaja, da socialni cilj in opravljanje dejavnosti v javnem interesu ne zadostujeta, da navedeni ukrep ne bi bil opredeljen kot državna pomoč.