natgillin/translations-raw huggingface dataset:
Consequently, the settlement of hidden tax liabilities — normally deferred until sale or dismantling of the asset pursuant to Article 125(2) TRLIS — is definitely cancelled.
Ker so drugi ukrepi (zlasti člen 50(3) TRLIS), ki se uporabljajo samo za dejavnosti pomorskega prevoza, ki so upravičene v skladu s smernicami za pomorski promet, odvisni od navedenega predhodnega dovoljenja, je cel sistem SPN selektiven.
This cancellation constitutes an economic advantage.
Zato bi davčna uprava izdala dovoljenja le za posle na podlagi SPN za financiranje morskih plovil (sektorska selektivnost).
The economic advantage conferred by Article 50(3) RIS is selective because it is not available to all assets.
Kot potrjujejo statistični podatki, ki jih je zagotovila Španija, se vseh 273 poslov, ki so temeljili na SPN in so bili organizirani pred junijem 2010, nanaša na morska plovila.
It is not even available to all vessels subject to the TT scheme and to Article 125(2) TRLIS.
V zvezi s tem dejstvo, da imajo lahko vsa podjetja za pomorski prevoz, vključno s podjetji s sedežem v drugih državah članicah, dostop do poslov financiranja na podlagi SPN, ne spremeni ugotovitve, da shema daje prednost določenim dejavnostim, in sicer pridobitvi morskih plovil na podlagi zakupnih pogodb, zlasti z namenom dajanja teh plovil v zakup brez posadke in njihove nadaljnje prodaje.
In fact, this advantage is only available on condition that the vessel is acquired through a financial leasing contract previously authorised by the tax administration.
Evropske ladjedelnice so se večkrat pritožile, da nimajo dostopa do financiranja španskih bank za SPN.
As already mentioned, the Spanish authorities have confirmed that the tax administration only considered this condition actually to be fulfilled if a financial leasing contract had been authorised in the context of an application for early depreciation pursuant to Article 115(11) TRLIS.
Komisija je v svoji odločbi o začetku formalnega postopka preiskave ugotovila, da so bila z izjemo enega plovila vsa plovila, ki so bila sprejeta v SPN, zgrajena v španskih ladjedelnicah.
Neither Spain nor any third party has referred to other circumstances that would allow a leasing contract to be previously authorised by the tax administration.
Komisija je izrazila dvom [89], da bi bilo takšen izid mogoče razumno pojasniti na podlagi poslov, ki izhajajo zgolj iz proste izbire gospodarskih subjektov na prostem in konkurenčnem trgu.
As mentioned in Section 5.3.2.2 above, these authorisations were granted in the context of substantial discretionary powers exercised by the tax administration and in practice only in relation to newly built sea-going vessels.
Vendar pa v odsotnosti kakršnih koli dokazov, da so bile prošnje, povezane s pridobitvijo nešpanskih plovil, zavrnjene, Komisija ne more ugotoviti, ali je bil SPN dejansko omejen na pridobitev španskih plovil.
Contrary to the argument put forward by Spain and certain third parties, Article 50(3) RIS does not merely provide a clarification to the special procedure notified, or to the concept of ‘used vessel’.
Poleg tega Komisija ugotavlja, da je španska davčna uprava v zavezujočem obvestilu z dne 1. decembra 2008, v katerem je odgovorila na vprašanje morebitnega vlagatelja, izrecno potrdila, da se SPN uporablja za ladje, zgrajene v drugih državah članicah EU [90].
By considering that a leased vessel is still new on the date that the call option is exercised by the lessee, provided that the leasing contract was previously approved by the tax administration, it departs from the special procedure [88] enshrined in Article 125(2) TRLIS.
V teh okoliščinah Komisija ugotavlja, da SPN ne vključuje nobenih drugih elementov selektivnosti v korist španskih ladjedelnic in nikakršne diskriminacije na podlagi kraja sedeža ladjedelnice.
This selectively introduces an additional advantage by preventing the taxation of the subsequent capital gain.
Komisija meni, da so prejemniki prednosti gospodarska interesna združenja in zaradi njihove preglednosti tudi njihovi vlagatelji.
The Commission considers that the award of this additional selective advantage — be it by reference to the general tax scheme or even by reference to the normal application of the alternative TT system and Article 125(2) TRLIS as authorised by the Commission — cannot be justified by the nature and general scheme of the Spanish tax system.
Gospodarsko interesno združenje je pravna oseba, ki dejansko uporabi vse davčne ukrepe in vloži prošnje za dovoljenja pri davčni upravi, če je to potrebno.
Indeed, the Commission has authorised Article 125(2) TRLIS as a special procedure that was supposed to prevent abuse of Article 125(1), i.e. to prevent operators from transferring used and over-depreciated vessels to the TT system for the sole purpose of selling them with a substantial capital gain that would be exempted under the TT scheme.
Na primer, ni sporno, da so bile prošnje za uporabo predčasne amortizacije ali davka na tonažo vložene v imenu gospodarskega interesnega združenja.
The Commission notes in that respect that the STL operations feature EIGs which lease — then briefly own — one single vessel which they do not operate themselves and switch to the TT scheme for the very limited period of time necessary to exercise the option of the leasing contract and transfer the ownership of their only vessel to the shipping company.
Z davčnega vidika je gospodarsko interesno združenje davčno pregledna pravna oseba, njegovi obdavčljivi dohodki ali odbitni odhodki pa se avtomatično prenesejo na vlagatelje.
These operations do not appear to be in line with the objectives of the TT system as envisaged in the Maritime Guidelines.
V gospodarskem smislu se v poslu, ki temelji na SPN, velik del davčne ugodnosti, ki jo prejme gospodarsko interesno združenje, prenese na podjetje za pomorske prevoze prek cenovnega popusta.
As a consequence, the Commission does not agree that it is logical to consider a vessel to be ‘new’ on the date on which the option is exercised because no one has used it before the leaseholder, or because the exercise of the option had already been agreed when the leasing contract was signed.
Priloge, priložene nekaterim prošnjam gospodarskih interesnih združenj za pridobitev predhodnega dovoljenja za predčasno amortizacijo (glej uvodno izjavo 168), potrjujejo, da subjekti, ki sodelujejo v poslih na podlagi SPN, menijo, da se davčne ugodnosti, ki jih prinese posel, razdelijo med gospodarska interesna združenja ali njihove vlagatelje in podjetja za pomorske prevoze.
As for the first part of this argument, the Commission notes that the special procedure also applies to vessels transferred by one operator from the normal tax system to the TT system, i.e. without any change in ownership and without any third party using it.
Vprašanje glede odgovornosti države za to prednost je obravnavano v naslednjem oddelku.
As for the second part, the fact that the option is already agreed has nothing to do with determining whether the vessel is new.
Medtem ko imajo drugi udeleženci v poslih na podlagi SPN, kot so ladjedelnice, lizinške družbe in drugi posredniki, koristi od posrednih učinkov navedene prednosti, Komisija meni, da se prednost, ki jo na začetku prejmejo gospodarsko interesno združenje in njegovi vlagatelji, ne prenese na njih.
The Commission did not receive any explanation as to why such a vessel should be regarded as new — irrespective of who is the owner — on the day the option is exercised.
Prenos državnih sredstev in odgovornost države
Nor did it receive any convincing explanation as to why this hypothesis would only be reasonable if the leasing contract was previously approved by the tax administration.
Državna sredstva
In that respect, the Commission notes that the capital gain would not be tax exempt if Article 50(3) RIS only clarified that leased vessels are considered to be new on the day the leasing contract is signed, without taking into consideration the date on which the option is exercised.
Selektivne prednosti v korist gospodarskih interesnih združenj in njihovih članov, opredeljene v oddelkih o ukrepih 2, 4 in 5 (glej oddelke 5.3.2.2, 5.3.2.4 in 5.3.2.5), so posledica uporabe določb davčne zakonodaje.
In that case, the EIG should be regarded as the owner of the vessel prior to its transfer to the TT system, the vessel would be regarded as used or second-hand on entry to the TT system and Article 125(2) TRLIS would apply, leading to the deferred settlement of the hidden tax liabilities or the taxation of the capital gain when the vessel is sold or dismantled.
V vsakem poslu, ki temelji na SPN, uporaba državnih sredstev povzroči izpad obresti zaradi odložitve plačila davka, ki je posledica predčasne amortizacije zakupljenih sredstev, izpad davka zaradi odsotnosti poravnave skritih davčnih obveznosti, ko gospodarsko interesno združenje preide z običajnega sistema davka od dohodkov pravnih oseb na shemo davka na tonažo, in izpad davka zaradi odsotnosti obdavčitve kapitalskega dobička, ustvarjenega s prenosom lastništva plovila na podjetje za pomorske prevoze.
The Commission therefore considers that Article 50(3) RIS confers a selective advantage on undertakings that acquire vessels through financial leasing contracts previously authorised by the tax administration and, in particular, on the EIGs or their investors involved in STL operations.
Sistem SPN kot celota pomeni dokončno izgubo davčnih prihodkov, ki ustrezajo porabi državnih sredstev v obliki davčnih izdatkov in izpada obresti.
Selective advantage resulting from the STL as a whole.
V okviru poslov, ki temeljijo na SPN, država s financiranjem selektivnih prednosti najprej prenese svoja sredstva na gospodarsko interesno združenje.
Recipients of the advantage
Gospodarsko interesno združenje nato na podlagi davčne preglednosti prenese državna sredstva na svoje vlagatelje.
The amount of the economic advantage resulting from the STL as a whole corresponds to the advantage that the EIG would not have achieved in the same financing operation by the sole application of general measures.
Odgovornost
In practice, this advantage corresponds to the sum of the advantages reaped by the EIG by applying the above-mentioned selective measures, namely:
Sporni ukrepi izhajajo iz uporabe španske davčne zakonodaje ter dovoljenj za uporabo predčasne amortizacije in sheme davka na tonažo, ki jih izdaja španska davčna uprava.
the interest saved on the amounts of tax payment deferred by virtue of early depreciation (Articles 115(11) and 48(4) TRLIS and Article 49 RIS),
Ta dovoljenja so bila izdana za uporabo posameznih ukrepov, kot sta predčasna (pospešena) amortizacija plovila, ki ga je zakupilo posamezno gospodarsko interesno združenje, in prehod gospodarskega interesnega združenja na davek na tonažo.
the amount of tax avoided or interest saved on tax deferred by virtue of the TT scheme (Article 128 TRLIS), given that the EIG was not eligible for the TT scheme,
Poleg tega primeri, ki so jih zagotovili španski organi, kažejo, da je bil postopek za pridobitev dovoljenja nujno potreben za izvedbo poslov financiranja.
the amount of tax avoided on the capital gain made on the sale of the vessel by virtue of Article 50(3) RIS.
Po navedbah pritožnikov davčna uprava pregleda porazdelitev davčnega dobička med podjetjem za pomorske prevoze na eni strani ter gospodarskim interesnim združenjem in njegovimi vlagatelji na drugi strani ter pri tej porazdelitvi tudi posreduje.
Looking at the STL as a whole, the advantage is selective because it was subject to the discretionary powers conferred on the tax administration by the compulsory prior authorisation procedure and by the imprecise wording of the conditions applicable to early depreciation.
Glede na primere, ki so jih zagotovili španski organi, se zdi, da prošnje za odobritev predčasne amortizacije, predložene davčni upravi, na splošno res vključujejo izračun celotne davčne ugodnosti, ki bo nastala zaradi strukture SPN, in pojasnjujejo, kako bo ta davčna ugodnost razdeljena med podjetjem za pomorske prevoze in vlagatelji gospodarskega interesnega združenja, ali v vsakem primeru vsebujejo elemente, potrebne za ta izračun.
Since other measures applicable only to maritime transport activities eligible under the Maritime Guidelines — in particular Article 50(3) TRLIS — are dependent on that prior authorisation, the whole STL system is selective.
Vendar pa vse gospodarske posledice odobritve davčne ugodnosti v korist gospodarskih interesnih združenj nastanejo zaradi kombinacije pravnih poslov med zasebnimi subjekti.
As a result, the tax administration would only authorise STL operations to finance sea-going vessels (sectoral selectivity).
Veljavna pravila gospodarskih interesnih združenj ne zavezujejo, da del davčne ugodnosti prenesejo na podjetja za pomorske prevoze in še manj na ladjedelnice ali posrednike.
As confirmed by the statistics provided by Spain, all the 273 STL operations organised until June 2010 concern sea-going vessels.
Res je, da ima davčna uprava precejšnje diskrecijske pravice in da na podlagi tega ocenjuje gospodarske učinke celotne transakcije, vendar to ne zadostuje za ugotovitev, da so španski organi tisti, ki odločajo o prenosu dela ugodnosti na podjetja za pomorske prevoze ali o znesku tega prenosa.
In that respect, the fact that all shipping companies, including companies established in other Member States, potentially have access to STL financing operations does not alter the conclusion that the scheme favours certain activities, namely the acquisition of sea-going vessels through leasing contracts, in particular with a view to their bareboat chartering and subsequent resale.
Ta situacija je drugačna od tiste, proučene v odločbah v zadevi Air Caraïbes in francoski GIE Fiscaux, v katerih so bili vlagatelji zakonsko zavezani, da prenesejo vsaj 60 % ali dve tretjini ugodnosti na uporabnike, in so francoski organi preverili skladnost vsake transakcije z navedeno zahtevo.
European shipyards complained on several occasions that they did not have access to Spanish banks’ financing for STL.
Zato so bile selektivne prednosti dodeljene iz državnih sredstev.
In its Decision to open the formal investigation procedure the Commission observed that all but one of the vessels admitted to STL were built in Spanish shipyards.
Jasno je, da jih je mogoče pripisati španski državi, saj koristijo gospodarskim interesnim združenjem in njihovim vlagateljem.
The Commission expressed doubts [89] that such an outcome could reasonably be explained in the context of operations resulting only from the free choice of economic operators in a free and competitive market.
Vendar to ne velja za prednosti, ki so jih uživala podjetja za pomorske prevoze, in še manj za posredne prednosti, ki so jih prejeli ladjedelnice in posredniki.
However, in the absence of any evidence that applications related to the acquisition of non-Spanish vessels were rejected, the Commission cannot establish that STL was de facto limited to the acquisition of Spanish vessels.
Izkrivljanje konkurence in vpliv na trgovino
In addition, the Commission notes that by a binding notice in response to a question by a prospective investor, dated 1 December 2008, the Spanish tax administration expressly confirmed that STL applies to ships built in other Member States of the EU [90].
Ta prednost bi lahko izkrivljala konkurenco in vplivala na trgovino med državami članicami.
Under these circumstances, the Commission concludes that the STL entails no further element of selectivity to the benefit of Spanish shipyards and no discrimination based on the place of establishment of the shipyard.
Če pomoč, ki jo dodeli država članica, okrepi položaj podjetja v primerjavi z drugimi konkurenčnimi podjetji v trgovini znotraj EU, se šteje, da zadevna pomoč vpliva na trgovino [91].
The Commission considers that the advantage accrues to the EIG and, by transparency, to its investors.
Zadostuje, da prejemnik pomoči konkurira drugim podjetjem na trgih, odprtih za konkurenco [92] in trgovino med državami članicami.
Indeed, the EIG is the legal entity that applies all the tax measures and, where applicable, files requests for authorisations with the tax administration.
V obravnavani zadevi so vlagatelji, tj. člani gospodarskih interesnih združenj, dejavni v različnih gospodarskih sektorjih, zlasti v tistih, ki so odprti za trgovino znotraj EU.
For instance, it is not disputed that requests for the application of early depreciation or TT were filed on behalf of the EIG.
Poleg tega so v poslih, ki koristijo SPN, prek gospodarskih interesnih združenj dejavni na trgih, ki vključujejo zakup plovil brez posadke ter pridobitev in prodajo morskih plovil ter so odprti za trgovino znotraj EU.
From a tax perspective, the EIG is a tax-transparent entity and its taxable revenues or deductible expenses are automatically transferred to the investors.
Prednosti, ki izhajajo iz SPN, krepijo njihov položaj na trgih, na katerih so dejavni, in s tem izkrivljajo ali bi lahko izkrivljale konkurenco.
In an STL operation, in economic terms, a substantial part of the tax advantage collected by the EIG is transferred to the shipping company through a price rebate.
Gospodarska prednost, ki jo prejmejo gospodarska interesna združenja in njihovi vlagatelji, ki koristijo obravnavane ukrepe, bi zato lahko vplivala na trgovino med državami članicami in izkrivljala konkurenco na notranjem trgu.
The annexes attached to certain files when EIGs request prior authorisation for early depreciation (see recital 168 below) confirm that the operators involved in STL operations consider that the tax benefits resulting from the operation are shared between EIGs or their investors and the shipping companies.
VELJAVNA ALI NEZAKONITA POMOČ
However, the question of the imputability to the State of this advantage will be discussed in the next section.
Člen 1(b) Uredbe (ES) št. 659/1999 [93] določa različne situacije, v katerih se pomoč obravnava kot veljavna pomoč.
Whereas other participants in STL transactions such as shipyards, leasing companies and other intermediaries benefit from an indirect effect of that advantage, the Commission considers that the advantage initially collected by the EIG and its investors is not transferred to them.
Glede na podatke, prejete v obravnavani zadevi, bi bila veljavna pomoč (i) pomoč, ki je obstajala pred začetkom veljavnosti Pogodbe v Španiji, ali (ii) pomoč, ki jo je predhodno odobrila Komisija.
Transfer of state resources and imputability to the State
Davek na tonažo je veljavna pomoč, vendar njegova uporaba za prihodke iz zakupa plovil brez posadke pomeni novo pomoč
State resources
Komisija meni, da med ukrepi, ki bi se lahko šteli za državno pomoč [94], samo pravni predpisi sistema davka na tonažo (členi 124 do 128 TRLIS, ukrep 4) pomenijo shemo veljavne državne pomoči, ker jih je Komisija odobrila v letu 2002.
The selective advantages for the EIGs and their members identified in measures 2, 4 and 5 above (see Sections 5.3.2.2, 5.3.2.4 and 5.3.2.5) result from the application of tax law provisions.
Vendar Komisija meni, da gospodarska interesna združenja, udeležena v poslih poslovnega najema, ne izpolnjujejo vseh pogojev za upravičenost do španskega sistema davka na tonažo.
For each of the STL transactions, the use of state resources results in interest foregone on the tax deferral resulting from the early depreciation of leased assets, tax foregone in the absence of settlement of the hidden tax liabilities when the EIG switches from the normal corporate tax system to the TT schemes, and tax foregone in the absence of taxation of the capital gain made when the ownership of the vessel is transferred to the shipping company.
Komisija je odobrila španski sistem davka na tonažo kot združljivo pomoč na podlagi smernic za pomorski promet, ki veljajo samo za podjetja, ki izvajajo prave dejavnosti pomorskega prevoza [95] z lastnimi ali zakupljenimi plovili.
The STL system as a whole involves the definitive loss of tax revenue equivalent to the consumption of state resources in the form of fiscal expenditures and interest foregone.
Izjemoma se lahko sistem davka na tonažo uporablja za dejavnosti, ki so v smernicah opredeljene kot pomožne ali podobne pomorskemu prometu.
In the context of STL operations, the State initially transfers its resources to the EIG by financing the selective advantages.
Na primer, dejavnosti upravljanja ladij, poglabljanja rečnega dna ali vleke so lahko pod določenimi pogoji upravičene do pomoči [96].
By way of tax transparency, the EIG then transfers the state resources to its investors.
Nasprotno pa se samo lastništvo plovila, pridobitev plovila prek finančnega zakupa ali dajanje plovila v najem ali zakup tretjim stranem brez pridobitve celotne odgovornosti za upravljanje plovila ne more šteti za upravičeno dejavnost.
Imputability
Očitno je, da mora biti upravičenec do sistema davka na tonažo tisti, ki izvaja upravičeno prevozno dejavnost z upravičenim plovilom.
The measures at issue derive from the application of Spanish tax law and from tax authorisations granted by the Spanish tax administration for the application of both the early depreciation and the TT scheme.
Res je, da je Komisija v preteklosti izjemoma odobrila dejavnosti zakupa plovila brez posadke kot del nekaterih priglašenih shem davka na tonažo, vendar le začasno in v določenih okoliščinah v zvezi s presežno zmogljivostjo [97].
These authorisations were granted for the application of individual measures such as the early (accelerated) depreciation of the vessel leased by each EIG or the switch of the EIG to the TT.
V navedenih okoliščinah osrednja dejavnost zadevnih podjetij ostaja pomorski prevoz in prihodki iz dejavnosti dajanja v zakup plovila brez posadke se lahko štejejo za pomožne v razmerju do osrednje dejavnosti.
Moreover, based on the examples provided by the Spanish authorities, the authorisation process was indispensable for the financing operation to go through.
To dovoljeno odstopanje je popolnoma skladno s cilji smernic za pomorski promet, zlasti s ciljema „ohranjanja in izboljšanja pomorskega strokovnega znanja in izkušenj ter varovanja in pospeševanja zaposlovanja evropskih pomorščakov“ ter „prispevanja k utrditvi pomorskega sklopa, ustanovljenega v državah članicah, ob hkratnem ohranjanju splošne konkurenčnosti ladjevja na svetovnih trgih“ [98].
According to the complainants, the tax administration would review and intervene in the share-out of the tax gain between the shipping company, on the one hand, and the EIG and its investors, on the other.
V skladu s smernicami za pomorski promet je v Odločbi Komisije C(2002) 582 final z dne 27. februarja 2002, s katero je bil odobren španski sistem davka na tonažo, izrecno navedeno, da samo dejavnosti pomorskega prevoza izpolnjujejo pogoje za sistem davka na tonažo [99].
Based on the examples provided by the Spanish authorities, it appears that, indeed, requests submitted to the tax administration for the authorisation of early depreciation generally include a calculation of the overall tax advantage generated by the STL structure and how this tax advantage is shared between the shipping company and the investors in the EIG, or, in any event, contain the necessary elements for doing this calculation.
Iz besedila odločbe Komisije iz leta 2002, ki je bila sprejeta na podlagi smernic za pomorski prevoz, sledi, da podjetja, opredeljena kot lastniki ladij v skladu s špansko zakonodajo, lahko koristijo sistem davka na tonažo, če izvajajo upravičene dejavnosti pomorskega prevoza, in samo za te dejavnosti.
However, all the economic consequences of granting the tax advantage to the EIGs result from a combination of legal transactions between private entities.
Komisija meni, da dejavnosti, ki jo izvajajo gospodarska interesna združenja, udeležena v poslih na podlagi SPN, ni mogoče šteti za prevozno dejavnost.
The applicable rules do not oblige the EIGs to transfer part of the tax advantage to the shipping companies and, even less so, to the shipyards or to the intermediaries.
Ko gospodarsko interesno združenje preide na sistem davka na tonažo, zakupi eno samo plovilo od lizinške družbe in ga brez posadke da v zakup tretjemu lastniku ladij.