natgillin/translations-raw huggingface dataset:
In this context, ‘the operation of owned and chartered ships’ mentioned as an eligible activity in the 2002 Decision only covers the ‘operation’ of vessels that are either owned or chartered on a bareboat basis and operated — in the case of both owned and chartered ships — by a maritime transport company.
Vendar je francoska shema vključevala izrecno oprostitev kapitalskih dobičkov, medtem ko je pri SPN ta oprostitev posledica skupne uporabe sistema davka na tonažo in člena 50(3) RIS za gospodarsko interesno združenje.
As already mentioned in Section 5.3.2.4, the financial EIGs involved in STL financing operations do not operate vessels themselves and do not provide any maritime transport service.
Komisija opozarja tudi, da se francoska in španska zadeva razlikujeta v smislu pravnega okvira in poteka postopka ter da je Komisija v svoji končni odločbi iz leta 2006 v zvezi s shemo GIE Fiscaux opustila odreditev vračila za del obdobja, na katerega se nanaša ocena, zaradi razlogov, povezanih s posebnim potekom postopka v navedeni zadevi.
They do not intervene in the strategic, technical, crew or even commercial management of the vessel they charter out and they do not bear any risk or responsibility for the provision of maritime transport services.
Komisija ugotavlja tudi, da pred začetkom formalnega postopka preiskave v zvezi s shemo GIE Fiscaux ni še nikoli odločala o podobni zadevi.
In addition, the Commission notes that the EIGs involved in STL operations charter out their sole vessel with both a buy (or ‘call’) option which, from the outset, the shipping company undertakes to exercise and a sell (or ‘put’) option which the EIG can exercise.
Prav nasprotno pa je pred začetkom formalnega postopka preiskave v zvezi s SPN Komisija že odločila, da je podobna shema, in sicer prav francoska GIE Fiscaux, shema državne pomoči.
This is equivalent to a delayed — yet definitive — transfer of ownership of the whole of the EIG’s fleet.
Ker se pravni in dejanski okvir zadeve GIE Fiscaux razlikujeta od tistih v zadevi v zvezi s SPN, Komisija meni, da bi bilo drugačno obravnavanje lahko upravičeno.
Consequently, the EIG is not in the same situation as shipowners that are suffering from temporary overcapacity and, in search of some flexibility, charter out part of their fleet to third-party operators for a limited period of time (see recital 178 above).
Vendar je Komisija, kot pojasnjuje v oddelku 5.6.3, zaradi razlogov, povezanih z načelom pravne varnosti, opustila odreditev vračila pomoči v tej zadevi do datuma objave odločbe v zvezi s francosko shemo GIE Fiscaux.
For all these reasons, the Commission considers that the EIGs involved in STL operations are neither eligible for the Spanish Tonnage Tax system as authorised by the Commission nor covered by the provisions of the Maritime Guidelines.
Komisija nadalje meni, da je bila uporaba načela legitimnih pričakovanj za podobne ukrepe v zadevah, navedenih v uvodni izjavi 92, upravičena glede na okoliščine v posameznih zadevah.
However, the Commission considers that, in view of the general character of leasing operations, the EIGs involved in STL operations and their investors act as intermediaries which channel to other recipients (shipping companies) an advantage that pursues an objective of common interest.
V zadevi v zvezi s španskim dobrim imenom je odgovor na vprašanje poslanca Evropskega parlamenta jasno pokazal, da je shema splošen ukrep.
Eligibility of EIGs and/or their investors as intermediaries
V zvezi s centri za usklajevanje in notranjimi dejavnostmi večnacionalnih družb [110] je Komisija ugotovila, da so obstajala legitimna pričakovanja, ki so temeljila na predhodni odobritvi belgijskih centrov za usklajevanje kot splošnega ukrepa v letih 1984 in 1987, pa tudi na odgovoru Komisije na parlamentarno vprašanje [111].
It is true that, in this case, there is no legal obligation for the EIGs to transfer part of the aid received to the shipping companies.
Poleg tega so se vse navedene sheme začele izvajati po tem, ko je bil podan odgovor na parlamentarno vprašanje.
However, in the exercise of its discretion when assessing the compatibility of the measure under Article 107(3)(c) TFEU, the Commission considers it appropriate to take into account the favourable effects of the measure for the maritime sector and to apply mutatis mutandis the provisions of the Maritime Guidelines — normally applicable to aid measures — to the advantage transferred to the shipping company.
V zadevi v zvezi z gibraltarskimi ustreznimi družbami je obstoj legitimnih pričakovanj temeljil na dejstvu, da je bil ukrep oblikovan po vzoru drugega ukrepa v isti državi članici, tj. sheme za izvzete družbe, ki je pomenil veljavno pomoč.
Therefore, if the application of the Maritime Guidelines to a shipping company involved in a specific STL operation results in a ratio of compatible advantage over a total advantage of x%, the same percentage of the aid retained by the EIG or its investors is compatible.
Podobno sta bila ukrepa na Orkneyjskih in Shetlandskih otokih oblikovana eden po vzoru drugega.
Advantage for the end-user shipping companies
Zato Komisija v zvezi s SPN meni, da je splošno načelo enake obravnave izpolnjeno, če se ob upoštevanju posebnih okoliščin sheme spoštujeta načeli varstva legitimnih pričakovanj in pravne varnosti (glej oddelka 5.6.2 in 5.6.3).
Since the advantage is of benefit to the shipping companies, Article 107(3)(c) TFEU together with the Maritime Guidelines [106] is the only relevant framework to assess its compatibility.
Legitimna pričakovanja
The Commission considers that the shipping companies do not benefit from State aid within the meaning of Article 107(1) TFEU.
Legitimna pričakovanja bi nastala zaradi dejanja Komisije, iz katerega bi izhajala natančna, brezpogojna in skladna zagotovila [112] takšne narave, da bi vzbudila upravičeno upanje [113] organov ali upravičencev sheme, da je slednja zakonita [114].
Nevertheless, in order to identify the amount of compatible aid at the level of EIGs — as intermediaries channelling to shipping companies an advantage that pursues an objective of common interest — the Commission considers that the Maritime Guidelines should be applied mutatis mutandis to the advantage transferred by the EIG to the shipping company in order to determine: (1) the amount of the aid initially received by the EIG and transferred to the shipping company that would have been compatible if the amount transferred constituted State aid to the shipping company; (2) the proportion of that compatible advantage in the total advantage transferred to the shipping company; and (3) the amount of aid that should be deemed compatible as remuneration of the EIGs for their intermediation.
V skladu s sodno prakso načeloma ni mogoče priznati nobenih legitimnih pričakovanj, če ni ustreznega obvestila [115], [116], razen če se ugotovi, da obstajajo izjemne okoliščine [117].
The Maritime Guidelines describe different categories of State aid and the conditions under which aid can be authorised by the Commission.
Odločba Komisije v zadevi Brittany Ferries (BAI) iz leta 2001
In particular, the Guidelines make it clear that they apply only to maritime transport activities and a limited number of ancillary or assimilated activities.
Komisija ugotavlja, da je Španija ni obvestila o sistemu SPN ter da se je izjava v odločbi iz leta 2001 nanašala na drugo shemo, in sicer predhodnico sheme, ocenjene v odločbi o GIE Fiscaux, in je vsebovala izrecen sklic na pravni sistem druge države članice.
When an end-user shipping company provides maritime transport services (or assimilated activities) and meets all the conditions of the Guidelines, an advantage received by this company and which constitutes aid would be compatible with the internal market.
Zato Komisija meni, da ta izjava ne pomeni izjemnih okoliščin in ne zadostuje, da bi se upravičeno priznala legitimna pričakovanja v korist Španije in tretjih subjektov, udeleženih v poslih na podlagi SPN.
Pursuant to the Maritime Guidelines, aid can be granted through different categories of measures.
Ta sklep je v skladu s pristopom, sprejetim v odločbi Komisije iz leta 2006 v zvezi s shemo GIE Fiscaux, v kateri Komisija ni našla nobenega elementa, ki bi dokazal obstoj legitimnih pričakovanj [118].
One of the main conditions imposed by Article 10 of the 1997 Guidelines and Article 11 of the 2004 Maritime Guidelines is an overall aid ceiling, i.e. a maximum amount of State aid that an undertaking can be granted which can be deemed compatible with the internal market [107].
Objava osnutkov ukrepov v uradnem listu parlamenta države članice ne izpolnjuje zahteve po uradni priglasitvi in mirovanju, ki jo nalaga ta določba Pogodbe.
Under the 1997 Guidelines, the aid ceiling corresponds to ‘a reduction to zero of taxation and social charges of seafarers and of corporate taxation of shipping activities’.
Komisija ugotavlja, da se je ukrep predčasne amortizacije začel izvajati 21 mesecev po objavi Uredbe (ES) št. 659/1999 brez predhodne priglasitve in ob istem času kot shema davka na tonažo, ki je bila ustrezno priglašena Komisiji in jo je ta odobrila v skladu z določbami Pogodbe in navedene uredbe.
Under the 2004 Guidelines, the ceiling corresponds to a reduction to zero of taxation and social charges of seafarers and a tax reduction by application of a TT scheme.
Zahteva iz leta 2001 za informacije o sistemu poslovnega najema
However, the 2004 Guidelines also state that ‘the total amount of aid granted … should not exceed the total amount of taxes and social contributions collected from shipping activities and seafarers.’
Komisija meni, da ta dopis ni mogel ustvariti upravičenih pričakovanj v zvezi s SPN ali posameznimi ukrepi, ki so se uporabljali v poslih na podlagi SPN.
Regarding the application of the aid ceiling to specific beneficiary shipowners, the Commission considers that it should be envisaged at EEA level.
V skladu s členom 10(1) in (2) Uredbe (ES) št. 659/1999 je Komisija proučila informacije v zvezi z domnevno nezakonito pomočjo, s katerimi je razpolagala, in 21. decembra 2001 zahtevala informacije od države članice.
This means that the ceiling should take due account of the corporate tax and the social charges paid by the recipients in other EEA Member States.
Komisija najprej opozarja, da zahteva za informacije ni javen dokument.
This approach is consistent with the FagorBrandt case-law [108] which confirmed that the assessment of a State aid measure should take due account of the cumulative effect of possible aid awarded in different Member States.
Poleg tega ta zahteva v nasprotju s trditvami združenja PYMAR kaže, da Komisija ni imela informacij, potrebnih za opredelitev in oceno domnevne nezakonite pomoči.
As the case at hand concerns aid awarded to the EIGs in respect of the acquisition — by a shipowner — of a long-term asset, the Commission agrees with the Spanish authorities that the advantage received by the shipping company should be spread over the asset’s normal depreciation period (10 years from a tax point of view) and compared to the total amount of taxes and social charges paid over the same period.
Zato ta zahteva, tudi če bi bila javno objavljena, ni mogla ustvariti legitimnih pričakovanj, da shema ne pomeni pomoči.
In accordance with the ceiling, all advantages granted in excess of the total amount of income tax and social charges of seafarers and corporate taxation of shipping activities must be regarded as incompatible with the Treaty.
Najpomembneje pa je, da so španski organi v dopisih z dne 28. januarja 2002 in 28. maja 2008 odločno zanikali, da je bil na voljo kakršen koli davčni ukrep za podporo pri pridobitvi ladij za pogodbe, podpisane po 31. decembru 2000.
RECOVERY
Odločba iz leta 2004 v zvezi z nizozemsko priglasitvijo [119]
Article 14 of Regulation (EC) No 659/1999 provides that, where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary.
Komisija meni, da ta odločba ni mogla ustvariti upravičenih pričakovanj v zvezi s SPN ali posameznimi ukrepi, ki so se uporabljali v poslih na podlagi SPN, in sicer zaradi spodaj navedenih razlogov.
Through recovery of the aid, the competitive position that existed before it was granted is restored as far as is possible.
Prvič, predmet preiskave Komisije v navedeni zadevi ni bil španski ukrep, ampak shema, ki jo je priglasila nizozemska vlada in katere namen je bil zagotoviti nadomestilo nizozemskim ladjedelnicam ali jim omogočiti, da izenačijo svoje ponudbe s tistimi, ki so jih leta 2000 [120] ponudile španske ladjedelnice, ki naj bi od Španije prejemale državno pomoč, v zvezi s šestimi določenimi pogodbami o gradnji ladij.
However, Article 14 of the Regulation also provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of Community law.
Zato je bil namen odločbe Komisije iz leta 2004 zagotoviti oceno pomoči, ki jo je priglasila Nizozemska, in ne pomoči, ki naj bi jo dodelila Španija.
This section examines whether the general principles of equal treatment, protection of legitimate expectations or legal certainty prevent the Commission from ordering the recovery of all or part of the aid granted in the past.
Drugič, španski ukrep, ki ga je nameravala izenačiti Nizozemska, ni bil niti SPN niti njegov sestavni del.
The principle of equal treatment and non-discrimination requires that comparable situations are not treated differently and that different situations are not treated equally unless such treatment is objectively justified [109].
Kot je bilo navedeno v odločbi iz leta 2003 o začetku formalnega postopka v navedeni zadevi, so se nizozemski organi jasno sklicevali na pomoč v obliki subvencioniranih obresti na posojila, ki je bila domnevno dodeljena lastnikom ladij na podlagi španske kraljeve uredbe 442/94 [121].
The French GIE Fiscaux scheme is indeed comparable to the STL in a number of respects.
Tretjič, tudi če bi gospodarski subjekti zmotno mislili, da je SPN tisti španski ukrep, ki naj bi se izenačil, izjave iz odločbe iz leta 2004 ne bi mogle ustvariti legitimnih pričakovanj.
It requires the intermediation of a tax transparent EIG or investors between the builder of a long-term asset and the buyer to which the EIG leases or charters the asset.
Vendar je bil predmet preiskave Komisije nizozemska pomoč za izenačitev, ne pa domnevna pomoč Španije, in glavni pomislek Komisije v odločbi o začetku postopka se je nanašal na možnost na podlagi Okvira za državno pomoč ladjedelništvu [123], da se pomoč, za katero je bilo dokazano, da jo je dodelila druga država članica in ne država, ki ni članica EU, lahko izenači.
The EIG applies accelerated and early depreciation to the asset and the capital gain resulting from the sale of the asset is exempted from corporate tax.
Odsotnost dokazov o domnevni pomoči je bila sekundarni argument v pomislekih, ki jih je izrazila Komisija.
The EIG or its investors return a substantial part of the benefits resulting from the tax measures to the buyer of the asset (for instance, a shipping company) through a reduction of the rent or the buy option price.
Po tem, ko je Komisija Španijo prosila za pojasnila na podlagi informacij, ki jih je predložila Nizozemska, je lahko zgolj zabeležila zanikanje Španije, da je bila pomoč dodeljena [124] (v skladu s špansko kraljevo uredbo 442/94), in sklenila, da dokazi o pomoči Španije, ki jih je predložila Nizozemska, niso zadostni, da bi se pomoč lahko izenačila.
However, the French scheme featured an explicit exemption of capital gains whereas, in the STL, this exemption results from the joint application of the TT system and Article 50(3) RIS to the EIG.
Pomanjkanje dokazov o državni pomoči ne dokazuje neobstoja državne pomoči v (katerem koli) španskem ukrepu.
The Commission also notes that the legal context and procedural history of the French and Spanish cases are different and that the Commission refrained from ordering the recovery for part of the period under assessment in its 2006 final decision on the GIE Fiscaux for reasons related to the specific procedural history of that case.
Ravno nasprotno je Komisija že v odločbi o začetku postopka pojasnila, da „ni mogla ugotoviti, ali je Španija nezakonito dodelila domnevno pomoč, vendar bo Komisija še naprej preverjala ladjedelniški trg EU in morebitne kršitve v zvezi z državno pomočjo“ [125].
In particular, France had not formally notified the scheme to the Commission but had informed it before implementing the scheme.
Če so v dobri veri mislili, da je SPN tista španska pomoč, ki jo namerava Nizozemska izenačiti, bi morali biti dejanski ali potencialni prejemniki SPN zaskrbljeni zaradi dejstva, da je Španija zanikala obstoj tega sistema, namesto da bi se sklicevala na njegovo združljivost.
The Commission also observes that, when it initiated the formal investigation procedure with respect to the GIE Fiscaux, it had never before ruled on a similar case.
Komisija meni, da niti njena odločba o začetku formalnega postopka iz leta 2004 v zvezi s francosko shemo GIE Fiscaux niti njena končna odločba iz leta 2006, v kateri je sklenila, da je shema delno nezdružljiva pomoč, nikakor nista mogli ustvariti legitimnih pričakovanj, kot je trdilo združenje PYMAR.
On the contrary, when it initiated the formal investigation with respect to the STL, the Commission had already ruled that a similar scheme — precisely the French GIE Fiscaux — was a State aid scheme.
Ukrepe pomoči je treba priglasiti Komisiji.
Since the legal and factual context of the GIE Fiscaux differs from that of the STL, the Commission considers that different treatment could be justified.
Če ji niso priglašeni, lahko država članica in subjekti samo v izjemnih okoliščinah upravičeno pričakujejo, da ukrep ne pomeni pomoči.
However, as the Commission will explain in Section 5.6.3 below, reasons relating to the principle of legal certainty led the Commission to refrain from ordering recovery in this case until the date of publication of the Decision concerning the French GIE Fiscaux.
Če pa obveznost priglasitve in postopek za odobritev nista bila spoštovana, ni mogoče upravičeno pričakovati, da je ukrep, ki pomeni državno pomoč, združljiv z notranjim trgom.
The Commission further considers that, in the cases mentioned in recital 92 above, the application of the principle of legitimate expectations to similar measures was justified in respect of circumstances specific to each case.
Ravno nasprotno, v Odločbi z dne 20. decembra 2006 o francoski shemi GIE Fiscaux je Komisija jasno izrazila svoje mnenje, da francoska shema poslovnega najema zagotavlja državno pomoč.
For the Spanish Goodwill case, a reply to an MEP had clearly qualified the scheme as a general measure.
Zaradi dejstva, da je SPN shema poslovnega sistema, podobna francoski shemi, bi se morali Španija in prejemniki zavedati verjetnosti, da bi lahko SPN pomenil državno pomoč.
For the coordination centres and intragroup activities of multinational companies [110], the Commission found that legitimate expectations existed on the basis not only of the prior authorisation of the Belgian Coordination Centres as a general measure in 1984 and 1987 but also of the answer given by the Commission to a Parliamentary Question [111].
Zato morebitna legitimna pričakovanja, ki so obstajala pred objavo odločbe o francoski shemi v Uradnem listu Evropske unije 30. aprila 2007, po tem datumu ne bi bila več legitimna.
This stated that a broad range of tax measures — ‘rules governing taxation of the European headquarters of multinational groups, designed to avoid double taxation’ — ‘fell outside the scope of the State aid rules’.
Podobno dejstvo, da nezdružljiva pomoč v francoski zadevi ni bila vrnjena, samo po sebi ni dovolj, da bi ustvarilo legitimna pričakovanja, da nezdružljive pomoči, če bi bila ugotovljena v španski zadevi, ne bi bilo treba vrniti.
Moreover, all those schemes had been implemented after the reply to the Parliamentary Question was given.
Če bi obstajali razlogi, ki bi Komisiji preprečili, da od države članice zahteva zagotovitev vračila pomoči, bi ti razlogi morali izhajati iz posebnih okoliščin zadeve.
In the Gibraltar Qualifying Companies case, the existence of legitimate expectations relied on the fact that the measure was modelled on another measure in the same Member State — the Exempt Companies scheme — which constituted existing aid.
Komisija meni, da dopis komisarke Kroes ni mogel ustvariti upravičenih pričakovanj v zvezi s SPN ali posameznimi ukrepi, ki so se uporabljali v poslih na podlagi SPN, in sicer zaradi spodaj navedenih razlogov.
Similarly, the Orkney and Shetland measures were modelled on each other.
Prvič, ta dopis ni formalen akt, ki predstavlja stališče Komisije, tj. kolegija komisarjev, kot je formalna odločba komisije ali odgovor na parlamentarno vprašanje.
Legitimate expectations
Komisija ni javno objavila vsebine tega dopisa.
According to the case-law, no legitimate expectations can in principle be recognised in the absence of a proper notification [115], [116], unless exceptional circumstances are identified [117].
Komisija ugotavlja tudi, da niti španski organi, ki so vedeli, da je preiskava v teku, niti subjekti, ki so nameravali sodelovati v poslih na podlagi SPN, Komisije niso prosili, naj pojasni stališče, izraženo v dopisu komisarke Kroes.
The 2001 Commission Decision in Brittany Ferries (BAI)
Drugič, kar je še pomembneje, tudi če bi bil navedeni dopis leta 2009 objavljen, ni zagotavljal natančnih, brezpogojnih in skladnih zagotovil, da je SPN zakonit.
The Commission observes that Spain failed to notify the STL to the Commission and that the statement made in its 2001 Decision concerned a different scheme — the predecessor scheme of the one assessed in the GIE Fiscaux Decision — and made an explicit reference to the legal system of another Member State.
Odgovor komisarke Kroes je res osredotočen na domnevne primere diskriminacije med ladjedelnicami s sedeži v različnih državah EGP.
As a consequence, the Commission considers that this statement does not constitute exceptional circumstances and is not sufficient to justify the acknowledgement of legitimate expectations in favour of Spain and third-party operators involved in STL operations.
V zaključku dopisa je bilo navedeno, da nadaljnji ukrepi „zaenkrat“ niso predvideni, kar je bilo jasno povezano z nedavno objavo izjave, da se lahko SPN uporablja za pridobitev ladij, proizvedenih v drugih evropskih državah, ta izjava pa je neposredno odpravila pomisleke, ki jih je izrazila gospa Brustad.
This conclusion is consistent with the approach adopted in the 2006 Commission Decision concerning the GIE Fiscaux where the Commission did not identify any element demonstrating the existence of legitimate expectations [118].
V vsakem primeru dopis nikakor ne omenja prisotnosti državne pomoči na ravni gospodarskega interesnega združenja in njegovih vlagateljev, še manj pa izraža stališče v zvezi s tem.
The publication of draft measures in the Official Gazette of a Member State’s Parliament does not meet the requirement of formal notification and stand-still imposed by this provision of the Treaty.
V zvezi s podjetji za pomorske prevoze, ladjedelnicami in posredniki Komisija meni, da niso prejemniki pomoči, zato ni vprašanja o legitimnih pričakovanjih.
The Commission notes that the early depreciation measure was implemented 21 months after the publication of Regulation (EC) No 659/1999 without prior notification and at the same time as the TT scheme, which was properly notified to — and authorised by — the Commission in accordance with the provisions of the Treaty and the abovementioned Regulation.
Komisija zato meni, da dopis nikakor ni zagotovil natančnih, brezpogojnih in skladnih zagotovil, ki bi lahko ustvarila legitimna pričakovanja, da shema ne vsebuje državne pomoči v korist gospodarskega interesnega združenja ali njegovih vlagateljev.
The 2001 request for information about a tax leasing scheme
Ker Komisija ni ugotovila obstoja legitimnih pričakovanj, ki bi temeljila na dopisu, je vprašanje, ali bi takšna legitimna pričakovanja zajemala obdobje pred dopisom, povsem nepomembno.