natgillin/translations-raw huggingface dataset:
Step 3: Calculation of the tax advantage equivalent to State aid: as the Commission considers accelerated depreciation to be a general measure, the amount of the advantage corresponding to that measure (i.e. the deferred payment of certain amounts of tax) does not constitute State aid.
Ukrepi, ki izhajajo iz člena 115(11) TRLIS (predčasna amortizacija zakupljenih sredstev), uporabe sheme davka na tonažo za neupravičena podjetja, plovila ali dejavnosti ter člena 50(3) RIS, pomenijo državno pomoč gospodarskim interesnim združenjem in njihovim vlagateljem, ki jo Španija nezakonito izvaja od 1. januarja 2002 in s tem krši člen 108(3) Pogodbe o delovanju Evropske unije.
The difference between the amounts obtained in Step 1 and Step 2 should correspond to the aid that the EIG and its investors have received as recipients of the tax measures in question, i.e. the NPV of the total advantage derived from the use of early depreciation, the TT scheme (for which EIGs were not eligible) and the tax exemption of the capital gains achieved through Article 50(3) RIS.
Člen 2
In principle, the tax advantage is deemed to be obtained on the date when the taxes are due by the EIG or its investors.
Ukrepi državne pomoči iz člena 1 so nezdružljivi z notranjim trgom, razen v obsegu, ki ustreza nadomestilu za posredovanje finančnih vlagateljev v skladu s trgom in se prenese na podjetja za pomorske prevoze, ki so upravičena na podlagi smernic za pomorski promet v skladu s pogoji, določenimi v navedenih smernicah.
Step 4: Calculation of the amount of compatible aid: first, the aid received by the EIG or its investors as calculated in step 3 is compatible inasmuch as it corresponds to the advantage transferred to the shipping company which would have been compatible if it had been considered State aid to the shipping company.
Člen 3
The percentage of the aid transferred to the shipping company must be determined on the basis of a calculation similar to those submitted by the EIGs in their application to the tax administration (see recital 136 above), and allowing a remuneration in conformity with the market for the intermediation.
Španija preneha izvajati shemo pomoči iz člena 1 v obsegu, ki je nezdružljiv s skupnim trgom.
As explained in recitals 202 to 210 above, part of the advantage transferred to the shipping company can be regarded as compatible if the shipping company, the vessel concerned and its transport activities are eligible under the Maritime Guidelines.
Člen 4
The amount compatible should be determined in compliance with Chapter 11 of the Guidelines and taking due account of all aid already granted to that shipping company in the EEA.
Španija izterja nezdružljivo pomoč, ki je bila dodeljena na podlagi sheme iz člena 1, od vlagateljev v gospodarska interesna združenja, ki so pomoč prejeli, brez možnosti, da ti prejemniki breme vračila prenesejo na druge osebe.
In particular, the amounts of aid granted in Spain must be added to those granted in the company’s country of establishment (if it is an EEA member).
Vendar se pomoč, ki je bila dodeljena v okviru poslov financiranja, v zvezi s katerimi so se pristojni nacionalni organi zavezali dodeliti ugodnosti ukrepov na podlagi pravno zavezujočega akta, sprejetega pred 30. aprilom 2007, ne vrne.
The amount of aid exceeding the ceiling, or not proven to be compatible under Chapter 11 of the Maritime Guidelines, is to be regarded as incompatible.
Za zneske, ki jih je treba izterjati, se od datuma, ko so bili dani na voljo prejemnikom, do datuma dejanske izterjave zaračunavajo obresti.
As the ceiling in Chapter 11 of the Maritime Guidelines is calculated on an annual basis and the advantage received by the shipping company relates to a long-term asset, the Commission agrees that, for the application of that ceiling, the advantage resulting for the shipping company from the STL operation can be spread over the normal depreciation period (10 years) of the vessel concerned.
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [139] in Uredbe Komisije (ES) št. 271/2008 [140] o spremembi Uredbe (ES) št. 794/2004.
Second, inasmuch as it corresponds to a remuneration in conformity with the market for the intermediation of financial investors in the transfer of a compatible advantage to the shipping companies, this remuneration will also be regarded as compatible or incompatible aid in the same proportion as the advantage channelled to the shipping company (see recital 201 above).
Španija prekliče vsa neporavnana plačila pomoči na podlagi sheme iz člena 1 od datuma sprejetja tega sklepa.
As mentioned above, PYMAR has informed the Commission about certain clauses contained in certain contracts between the investors, the shipping companies and the shipyards.
Člen 5
Under such clauses, the shipyards would be required to compensate the other parties if the expected tax advantages cannot be obtained.
Vračilo pomoči, dodeljene na podlagi sheme iz člena 1, se izvede takoj in učinkovito.
In its final negative decision with partial recovery concerning the French GIE fiscaux case [133], which bears considerable similarities with the case at hand, the Commission noted that: ‘the fact that the legal and tax-related risks incurred by the members of EIGs may, in some cases, have been contractually passed on to the users of the assets cannot negate the principle that the Commission’s purpose in demanding, where appropriate, the recovery of unlawful aid is to deprive the various recipients of the advantage they have enjoyed in their respective markets compared with their competitors and to restore the status quo that existed before the aid was granted’.
Španija zagotovi, da se ta sklep izvede v štirih mesecih po uradnem obvestilu o tem sklepu.
The Commission concluded that: ‘the achievement of that purpose cannot depend … on contractual stipulations agreed upon by the aid recipients’.
Člen 6
According to well-established case-law, the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market has as its purpose to re-establish the previously existing situation [134].
Španija v dveh mesecih po uradnem obvestilu o tem sklepu predloži naslednje podatke:
According to another formula, the main objective pursued in recovering unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage which such aid affords [135].
seznam prejemnikov, ki so prejeli pomoč na podlagi sheme iz člena 1, in skupni znesek prejete pomoči vsakega upravičenca iz te sheme;
By repaying the aid, the beneficiary forfeits the advantage which it had over its competitors in the market, and the situation prior to payment of the aid is restored [136].
skupni znesek (glavnica in obresti za vračilo), ki ga mora vrniti vsak upravičenec;
In order to achieve that result, the Commission must have the power to order that recovery takes place from the actual recipients, so that it can fulfil the function of re-establishing the competitive situation in the market(s) where the distortion has occurred.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
To that effect, the Commission must be able to identify clearly the undertakings that are obliged to repay the unlawful aid that it declares incompatible.
dokumente, ki dokazujejo, da je bilo od prejemnikov zahtevano vračilo pomoči.
This objective would, however, be permanently frustrated if private parties were able, by contractual stipulations, to alter the effects of recovery decisions adopted by the Commission.
Španija Komisijo obvešča o poteku nacionalnih ukrepov, sprejetih za izvajanje tega sklepa, do dokončnega vračila pomoči, dodeljene v okviru sheme iz člena 1.
That possibility, if available, could be used by economic operators enjoying substantial bargaining power to protect themselves from recovery decisions, thereby depriving State aid control of its practical consequences.
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
By way of comparison, in its recent Residex judgment [137], the Court of Justice declared that it is for the national court, taking account of all the particular features of the case, to identify the beneficiary or, as the case may be, the recipients of a guarantee constituting State aid and to effect recovery of the total amount of the aid in question.
Prav tako predloži podrobne informacije o zneskih pomoči in obrestih za vračilo, ki so jih prejemniki že vrnili.
In addition, irrespective of who the beneficiary of the aid may be, and given that the objective of the measures that the national courts are bound to take in the event of infringement of Article 108(3) TFEU is, essentially, to restore the competitive situation existing prior to the payment of the aid in question, those courts must ensure that the measures which they take with regard to the validity of the above-mentioned acts make it possible for such an objective to be achieved.
Člen 7
This shows that, when it is necessary to remedy the distortion caused by the aid, national courts may intervene and declare that contracts are invalid, even to the detriment of parties that are not recipients of the aid — in this case the lenders whose claims were assisted by the state guarantee.
Ta sklep je naslovljen na Kraljevino Španijo.
The same reasoning applies a fortiori to the Commission when it orders that the aid be effectively recovered from the recipients.
V Bruslju, 17. julija 2013.
In this respect, it should be stressed that the Commission is called upon to take a final decision on the aid measure, rather than ensuring, as national courts must do, that the rights of individuals are safeguarded where the obligation to give prior notification of State aid to the Commission pursuant to Article 108(3) TFEU has been infringed.
Za Komisijo
It follows that contractual clauses sheltering the recipients of the aid from recovery of illegal and incompatible aid, by transferring the legal and economic risks of such recovery to other persons, are contrary to the very essence of the system of State aid control established by the Treaty.
Podpredsednik
Such a system is essential for accomplishing the tasks entrusted to the Community and, in particular, for the functioning of the internal market and therefore constitutes a set of rules of public policy [138].
UL C 276, 21.9.2011, str.
Therefore, private parties cannot depart from it by contractual stipulations.
5.
This is all the more true in the situation under scrutiny in the STL system, where some of the shipyards are controlled by the State.
Glej parlamentarno vprašanje E-5819/2010, na katero je bil 31.8.2010 podan odgovor.
To the extent that public shipyards have stipulated the contractual clauses sheltering the recipients from the recovery of aid, their behaviour would prevent the recovery of unlawful and incompatible State aid from fulfilling its function.
Glej opombo 1.
In addition, the behaviour of state-controlled operators trying to shelter their contractual counterparts from recovery may put considerable pressure on their private competitors who may be induced to accept similar clauses in their contracts, thereby leading to a generalised protection of recipients from recovery.
Špansko združenje malih in srednje velikih ladjedelnic.
CONCLUSION
Lizinška družba in podjetje za pomorske prevoze podpišeta tudi pogodbe o nakupnih in prodajnih opcijah.
The Commission concludes that:
Glej opombo 3.
Pursuant to the Maritime Guidelines and the Decision of 27 February 2002 authorising the Spanish TT system, activities which exclusively consist of leasing, chartering or renting out vessels do not constitute transport services.
Z dopisom z dne 26. julija 2010.
Consequently, those activities are in principle not eligible for the Spanish TT scheme as authorised by the Commission.
Kapitalski dobiček bi običajno nastal zaradi prodaje sredstva, ki je bilo prekomerno amortizirano zaradi predčasne in pospešene amortizacije, saj je preostala davčna vrednost sredstva verjetno precej nižja od njegove prodajne cene.
Articles 115(11) and 48(4) TRLIS and Article 49 RIS (early depreciation of leased assets), the application of the TT system to non-eligible EIGs as well as Article 50(3) RIS constitute State aid within the meaning of Article 107(1) TFEU.
Razlika med prodajno ceno in davčno vrednostjo ladje.
Those measures are not existing aid within the meaning of Article 1(b) of Regulation (EC) No 659/1999 as they were neither notified nor otherwise authorised by the Commission.
Davčna vrednost ladje je prvotna plačana cena, od katere se odštejejo zneski (stroški), ki so bili odbiti zaradi amortizacije.
Spain has unlawfully implemented the aid in question in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
V obravnavani zadevi bi bila ladja popolnoma ali skoraj popolnoma amortizirana pred prehodom gospodarskega interesnega združenja na sistem davka na tonažo, tj. knjigovodska vrednost ladje bi bila enaka nič ali skoraj nič.
It follows that the so-called Spanish Tax Lease system, involving the joint use of Articles 115(11) and 48(4) TRLIS and Article 49 RIS (early depreciation of leased assets), the application of the TT system to non-eligible EIGs as well as the use of Article 50(3) RIS, is unlawful.
To vključuje informacije, ki jih je zagotovila Španija: tri dejanske primere zahtevkov, ki so jih pri davčni upravi vložila gospodarska interesna združenja v skladu s členom 115(11) prečiščene različice zakona o davku od dohodkov pravnih oseb (Texto Refundido de la Ley del Impuesto sobre Sociedades – TRLIS), ter pogodbe in druge priloge k navedenim zahtevkom.
Aid to the EIG or its investors can be regarded as compatible with the internal market inasmuch as it corresponds to a remuneration in conformity with the market for the intermediation of financial investors and it is channelled to maritime transport companies that are eligible under the Maritime Guidelines in compliance with the conditions laid down in those Guidelines.
Izraz „amortizacija“ se v tem sklepu brez razlikovanja nanaša na odbitek stroška amortizacije s strani lastnika sredstva in na odbitek plačil, povezanih s povrnitvijo nakupne vrednosti sredstva zakupodajalcu, s strani zakupnika.
This implies, in particular, that the total amount transferred to the shipping companies does not exceed the ceiling imposed by Chapter 11 of the Guidelines.
V skladu s tem se pospešena amortizacija zakupljenih sredstev nanaša na možnost, da zakupniki odbijejo ta plačila v okviru meja v višini dvakratne ali trikratne stopnje linearne amortizacije.
The part of the aid which exceeds the amount of compatible aid should be recovered from the recipients, i.e. EIGs and their investors without the possibility for such recipients to transfer the burden of recovery to other persons.
Kraljeva zakonodajna uredba 4/2004 z dne 5. marca 2004, ki potrjuje prečiščeno različico zakona o davku od dohodkov pravnih oseb, objavljeno 11. marca 2004 v Uradnem listu Španije (BOE).
The Commission should not order the recovery of aid resulting from STL operations in respect of which the aid was granted between the entry into force of the STL in 2002 and 30 April 2007, the date of publication of the Decision concerning Case C-46/2004 France GIE Fiscaux (see recital 261 above).
Kraljeva uredba 1777/2004 z dne 30. julija 2004, ki potrjuje uredbo o davku od dohodkov pravnih oseb, objavljeno 6. avgusta 2004 v Uradnem listu Španije (BOE).
Beyond that date, ordering the recovery would not breach the general principles of protection of legitimate expectations and legal certainty enshrined in European Union law,
Brez vrednosti nakupne opcije.
HAS ADOPTED THIS DECISION:
Vsako leto se stalen odstotek uporabi za preostalo vrednost sredstva, kakršna je bila na koncu prejšnjega davčnega obdobja (preostala vrednost = nabavna vrednost, zmanjšana za preteklo amortizacijo, zabeleženo v poslovnih knjigah).
Article 1
Namesto da bi se nabavna vrednost sredstva enakomerno razporedila v določenem obdobju, se stroški amortizacije zaradi tega sistema zmanjšajo v vsakem naslednjem obdobju.
The measures resulting from Article 115(11) TRLIS (early depreciation of leased assets), from the application of the tonnage tax scheme to non-eligible undertakings, vessels or activities and from Article 50(3) RIS constitute State aid to the EIGs and their investors, unlawfully put into effect by Spain since 1 January 2002 in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Če se sredstvo amortizira v obdobju petih let, je SYD enak 15 (= 1 + 2 + 3 + 4 + 5), stroški amortizacije pa ustrezajo 5/15 nabavne vrednosti v letu 1, 4/15 vrednosti v letu 2 in tako dalje do leta 5, ko ustrezajo 1/15 nabavne vrednosti.
Article 2
V obravnavani zadevi lahko davkoplačevalci, če dobijo potrebno davčno dovoljenje, začnejo pospešeno amortizacijo že med gradnjo ladje, tj. preden se ladja dostavi davčnemu zavezancu ali preden jo ta začne uporabljati.
The State aid measures referred to in Article 1 are incompatible with the internal market, except to the extent that the aid corresponds to a remuneration in conformity with the market for the intermediation of financial investors and that it is channelled to maritime transport companies eligible under the Maritime Guidelines in compliance with the conditions imposed in those Guidelines.
Člen 48 TRLIS določa posebne davčne ureditve, ki se uporabljajo za gospodarska interesna združenja.
Article 3
Glej oddelek 2.2.3 Ukrep 3: gospodarska interesna združenja.
Spain shall put an end to the aid scheme referred to in Article 1 to the extent that it is incompatible with the common market.
Odločba Komisije C(2002) 582 final z dne 27. februarja 2002 v zadevi N 736/2001, kakor je bila spremenjena z Odločbo št. 528/2003.
Article 4
UL C 13, 17.1.2004, str.
Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the EIG investors that have benefited from it, without the possibility for such recipients to transfer the burden of recovery to other persons.
3.
However, no recovery shall take place in respect of aid granted as part of financing operations in respect of which the competent national authorities have undertaken to grant the benefit of the measures by a legally binding act adopted before 30 April 2007.
Navedeni v zakonu št. 27/1992 z dne 24. novembra 1992 o nacionalnih pristaniščih in trgovski mornarici.
The sums to be recovered shall bear interest from the date on which they were made available to the recipients until their actual recovery.
Glej člen 125(2) TRLIS.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [139] and Commission Regulation (EC) No 271/2008 [140] amending Regulation (EC) No 794/2004.
Uveden s kraljevo uredbo 252/2003 z dne 28. februarja 2003, Uradni list Španije (BOE) št. 62, 13.3.2003.
Spain shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this Decision.
Opozoriti je treba, da se ta oprostitev lahko odobri samo gospodarskim interesnim združenjem, ki so jim davčni organi že odobrili predčasno amortizacijo.
Article 5
Na dan prehoda na davek na tonažo.
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Na dan, ko je lastništvo plovila preneseno na podjetje za pomorske prevoze.
Spain shall ensure that this Decision is implemented within four months of the date of notification of this Decision.
Glej opombo 17.
Article 6
Uredba Sveta (EGS) št. 4055/86 z dne 22. decembra 1986 o uporabi načela svobode opravljanja storitev v pomorskem prometu med državami članicami ter med državami članicami in tretjimi državami (UL L 378, 31.12.1986, str.
the list of recipients that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
Uredba Sveta (EGS) št. 3577/92 z dne 7. decembra 1992 o uporabi načela prostega pretoka storitev v pomorskem prometu med državami članicami (pomorska kabotaža) (UL L 364, 12.12.1992, str.
the total amount (principal and recovery interest) to be recovered from each beneficiary;
7).
a detailed description of the measures already taken and planned to comply with this Decision;
Poslovna skrivnost/zaupne informacije.
documents demonstrating that the recipients have been ordered to repay the aid.
UL C 384, 10.12.1998, str.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Glej odstavek 14.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the recipients.
Glej Odločbo Komisije 2009/809/ES z dne 8. julija 2009 v zadevi C 4/07, Nizozemska, Groepsrentebox.
Article 7
TRLIS: prečiščena različica zakona o davku od dohodkov pravnih oseb.
This Decision is addressed to the Kingdom of Spain.
Glej opombo 15.
Done at Brussels, 17 July 2013.
Glej opombo 16.
For the Commission
Glej člen 11(1)(d) TRLIS in člen 5 RIS.
Vice-President
Državna pomoč C 46/2004, Odločba Komisije z dne 20. decembra 2006 o shemi pomoči, ki jo je izvajala Francija na podlagi člena 39 CA Splošnega zakonika o davkih (UL L 112, 30.4.2007, str.
OJ C 276, 21.9.2011, p.
43).
5.
Glej opombo 20.
See Parliamentary Question E-5819/2010, answered on 31.8.2010.
Komisija meni, da uporaba davka na tonažo za gospodarska interesna združenja ni problematična, če dejansko upravljajo plovila zaradi izvajanja storitev pomorskega prevoza in izpolnjujejo pogoje iz smernic za pomorski promet.
See footnote 1.
„Ta določba velja za vse ladje, čolne in pomorske strukture, ne glede na njihov izvor, tonažo ali namen.
Spanish association of small and medium-sized shipyards.
Velja tudi za vsa pomorska podjetja, ki upravljajo ladje … ne glede na to, ali so lastniki ladij ali jih upravljajo na podlagi najemne pogodbe, zakupne pogodbe ali katerega koli drugega dogovora, ki ga dovoljuje zakon“.
The leasing company and the shipping company also sign buy (or call) and sell (or put) options contracts.
Odločba Komisije z dne 20. decembra 2006 v zadevi C 46/04, GIE Fiscaux, Odločba Komisije z dne 8. maja 2001 v zadevi C 31/98, Brittany Ferries, Odločba Komisije z dne 16. decembra 2003 v zadevi N 474/03, Air Caraïbes, in Odločba Komisije z dne 20. maja 2008 v zadevi C 74/99, Le Levant.
See footnote 3.
Navedba se nanaša na španski zakon 27/92.
By letter of 26 July 2010.
Prejemniki so lahko družbe, ki imajo sedež v Španiji, ali družbe s sedežem v EU, ki imajo sekundarne sedeže v Španiji.
A capital gain would normally result from the sale of an asset which has been over-depreciated due to early and accelerated depreciation because the residual tax value of the asset is likely to be substantially lower than its sale price.
Glej člen 14(1) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES.
The difference between the sale price and the tax value of the ship.
Odločba Komisije z dne 8. maja 2001 v zadevi C 31/98 (UL L 12, 15.1.2002, str.
In the case at hand, the ship would be completely — or almost completely — depreciated before the EIG switches to the TT, i.e. its accounting value would be zero or close to zero.
Centri za usklajevanje (DE), centri za usklajevanje in finančne družbe (LU), centri za usklajevanje v provinci Vizcaya (ES), centralni sedeži in mednarodne skupine zakladništev (FR), dohodki, ustvarjeni v tujini (IE), dejavnosti mednarodnega financiranja (NL).
This includes information provided by Spain: three actual examples of requests filed by EIGs with the tax administration pursuant to Article 115(11) of the consolidated version of the Law on Corporate Tax (Texto Refundido de la Ley del Impuesto sobre Sociedades — TRLIS), and the contracts and other annexes attached to those requests.
Sklep Komisije z dne 12. januarja 2011 o davčni amortizaciji finančnega dobrega imena (goodwill) za prevzeme tujih deležev (C 45/07, UL L 135, 21.5.2011, str.