natgillin/translations-raw huggingface dataset:
The Commission shall not remunerate those involved in the activities of the Cooperation Network for their services.
Povračilo se izplača v skladu z veljavnimi določbami Komisije v mejah razpoložljivih odobrenih sredstev, dodeljenih službam Komisije v okviru letnega postopka razporeditve sredstev.
Travel expenses incurred by participants in the meetings of the Cooperation Network may be reimbursed by the Commission.
Člen 18
Reimbursement shall be made in accordance with the provisions in force within the Commission and within the limits of the available appropriations allocated to the Commission services under the annual procedure for the allocation of resources.
Začetek veljavnosti
Article 18
Ta sklep začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
Entry into force
V Bruslju, 24. februarja 2015
Done at Brussels, 24 February 2015.
Predsednik
For the Commission
UL L 257, 28.8.2014, str. 73.
The President
Sklep Komisije 2001/844/ES, ESPJ, Euratom z dne 29. novembra 2001 o spremembah njenega Poslovnika (UL L 317, 3.12.2001, str. 1).
OJ L 257, 28.8.2014, p. 73.
Država članica, ki je prejela tako zahtevo, mora nato vsem državam članicam zagotoviti ustrezne informacije, potrebne za ugotovitev, ali je prišlo do kršitve varnosti iz člena 10 Uredbe (EU) št. 910/2014, ali za ugotovitev, ali obstaja dejanska nevarnost, da bi do take kršitve lahko prišlo, razen če:
Commission Decision 2001/844/EC, ECSC, Euratom of 29 November 2001 amending its internal Rules of Procedure (OJ L 317, 3.12.2001, p. 1).
Države članice in države Evropskega gospodarskega prostora so članice mreže za sodelovanje.
Council Decision (EU) 2015/312
Sklep Sveta (EU) 2015/312
A member's seat on the European Economic and Social Committee has become vacant following the end of the term of office of Mr Horst MUND,
Zaradi konca mandata Horsta MUNDA se je sprostilo mesto člana Evropskega ekonomsko-socialnega odbora –
Dr Dirk BERGRATH, Leiter des EU-Verbindungsbüros der IG Metall is hereby appointed as a member of the European Economic and Social Committee for the remainder of the current term of office, which runs until 20 September 2015.
Dr. Dirk BERGRATH, Leiter des EU-Verbindungsbüros der IG Metall, se za preostanek mandata, ki se izteče 20. septembra 2015, imenuje za člana Evropskega ekonomsko-socialnega odbora.
Council Decision (EU) 2015/313
Sklep Sveta (EU) 2015/313
appointing three Irish members of the European Economic and Social Committee
o imenovanju treh irskih članov Evropskega ekonomsko-socialnega odbora
Three members' seats on the European Economic and Social Committee have become vacant following the end of the terms of office of Ms Heidi LOUGHEED, Ms Siobhán EGAN and Mr Padraig WALSHE,
Zaradi konca mandatov Heidi LOUGHEED, Siobhán EGAN in Padraiga WALSHA so se sprostila tri mesta članov Evropskega ekonomsko-socialnega odbora –
Mr Erik O'DONOVAN, Head of IBEC Europe and IBEC's permanent representative to BUSINESSEUROPE, Mr Cillian LOHAN, Environmental scientist, CEO of Irish Natural Forestry Foundation and Company Secretary of Irish Environmental network and Mr John BRYAN, President of the Irish Farmers' Association, are hereby appointed as members of the European Economic and Social Committee for the remainder of the current term of office, which runs until 20 September 2015.
Erik O'DONOVAN, Head of IBEC Europe and IBEC's permanent representative to BUSINESSEUROPE, Cillian LOHAN, Environmental scientist, CEO of Irish Natural Forestry Foundation and Company Secretary of Irish Environmental network, in John BRYAN, President of the Irish Farmers' Association, se imenujejo za člane Evropskega ekonomsko-socialnega odbora za preostanek mandata, tj. do 20. septembra 2015.
Commission Decision (EU) 2015/314
Sklep Komisije (EU) 2015/314
on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions
o državni pomoči SA.35550 (13/C) (ex 13/NN) (ex 12/CP), ki jo je izvedla Španija Shema davčne amortizacije finančnega dobrega imena za prevzeme tujih deležev
(notified under document C(2014) 7280)
(notificirano pod dokumentarno številko C(2014) 7280)
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti prvega pododstavka člena 108(2) Pogodbe,
Having called on interested parties to submit their comments pursuant to the provision(s) cited above [1] and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo pripombe v skladu z navedenima določbama [1], ter ob upoštevanju njihovih pripomb,
On 28 October 2009, the Commission adopted a negative decision with recovery concerning aid granted to beneficiaries of a Spanish scheme allowing tax deductions in connection with the acquisition of shareholdings in non-resident companies (hereinafter ‘the First Decision’) [2].
Komisija je 28. oktobra 2009 sprejela negativno odločbo z odreditvijo vračila pomoči, dodeljene upravičencem španske sheme, ki je omogočala uporabo davčnih olajšav v zvezi s prevzemom deležev v družbah nerezidentkah (v nadaljnjem besedilu: odločba) [2].
That decision was limited to acquisitions within the Union and the Commission maintained the procedure open for acquisitions outside of the Union since the Spanish authorities undertook to provide new details concerning the alleged obstacles to cross-border mergers outside the Union.
Navedena odločba je bila omejena na prevzeme znotraj Unije in Komisija je pustila odprt postopek v zvezi s prevzemi deležev zunaj Unije, saj so se španski organi zavezali, da bodo predložili nove podatke v zvezi z ovirami za čezmejne združitve zunaj Unije.
On 12 January 2011, the Commission adopted a negative decision with recovery, concerning the aid granted to beneficiaries on the basis of the contested legislation when making extra-EU acquisitions (hereinafter ‘the Second Decision’) [3].
Komisija je 12. januarja 2011 sprejela negativen sklep z odreditvijo vračila pomoči, ki je bila upravičencem ob prevzemih zunaj EU dodeljena na podlagi sporne zakonodaje (v nadaljnjem besedilu: sklep) [3].
However, the Commission decided to limit the scope of the recovery obligation contained in the First and in the Second Decision due to the existence of legitimate expectations.
Vendar je Komisija odločila, da zaradi obstoja legitimnih pričakovanj omeji obseg obveznosti vračila iz odločbe in sklepa.
By e-mail of 12 April 2012, the Spanish authorities informed the Commission that on 21 March 2012 the Spanish authorities adopted a new binding administrative interpretation [4] (‘consulta vinculante’) of the aid scheme concerned, to be applied also to transactions that took place prior to that date.
Španski organi so Komisijo 12. aprila 2012 z elektronsko pošto obvestili, da so 21. marca 2012 sprejeli novo zavezujočo upravno razlago [4] („consulta vinculante“) zadevne sheme pomoči, ki se bo uporabljala tudi za transakcije, izvedene pred navedenim datumom.
By letter of 4 July 2012, in the context of the recovery procedure of the Second Decision, the Commission asked the Spanish authorities to clarify a number of issues concerning the new administrative interpretation.
Komisija je v okviru postopka vračila iz sklepa z dopisom z dne 4. julija 2012 od španskih organov zahtevala, naj pojasnijo več vprašanj v zvezi z novo upravno razlago.
Spain submitted its comments on 5 September 2012.
Španija je svoje pripombe predložila 5. septembra 2012.
In October 2012, with reference to this new administrative interpretation, the Commission registered a new ex-officio case [5] in its State aid Registry.
Komisija je oktobra 2012 v zvezi s to novo upravno razlago v svojem registru državnih pomoči evidentirala nov postopek po uradni dolžnosti [5].
By letter of 29 October 2012, the Commission sent a request for information to Spain.
Komisija je z dopisom z dne 29. oktobra 2012 od Španije zahtevala informacije.
On 12 December 2012 a technical meeting took place between the Commission and the Spanish authorities.
Španija je svoje pripombe predložila 14. februarja 2013.
Following that meeting, on 19 December 2012 the Commission sent another letter to Spain in the context of the recovery procedure, presenting also its doubts on the legitimacy of the new administrative interpretation.
Komisija je 26. aprila 2013 španskim organom poslala dopis, v katerem jih je pozvala, naj novo upravno razlago sheme pomoči proučijo ob upoštevanju pravil o državni pomoči.
Spain submitted its comments on 14 February 2013.
Španski organi so na dopis Komisije odgovorili 31. maja 2013.
On 26 April 2013, the Commission sent a letter to the Spanish authorities, urging them to review the new administrative interpretation of the aid scheme in the light of State aid rules.
Službe Komisije so z dopisom z dne 21. junija 2013 španske organe obvestile, da Komisija proučuje možnost izdaje odredbe, s katero bi zahtevala začasni odlog uporabe kakršne koli nezakonite pomoči, dodeljene na podlagi nove upravne razlage, in jih pozvale, naj v zvezi s tem predložijo pripombe.
On 31 May 2013, the Spanish authorities replied to the Commission's letter.
Španija je 26. junija 2013 zahtevala podaljšanje roka, ki ga je prvotno določila Komisija, zahteva pa je bila isti dan zavrnjena.
By letter of 21 June 2013, the Commission services informed the Spanish authorities that the Commission was considering issuing an injunction, requiring the suspension of any unlawful aid granted under the new administrative interpretation, and invited them to submit their comments thereof.
Španija je svoje pripombe glede odredbe o začasnem odlogu predložila z dopisom z dne 1. julija 2013.
On 26 June 2013, Spain requested an extension of the deadline originally set by the Commission, which was refused on the same day.
Spremenjena shema ni bila priglašena v skladu s členom 108(3) Pogodbe in se je uporabljala pred predhodno odobritvijo Komisije v skladu s členom 107 Pogodbe, zato je Komisija ukrep v registru državnih pomoči evidentirala kot nepriglašeno pomoč pod številko SA.
Spain submitted its comments on the suspension injunction by letter of 1 July 2013.
Komisija je z dopisom z dne 17. julija 2013 uradno obvestila Španijo, da bo v zvezi s pomočjo začela postopek iz člena 108(2) Pogodbe o delovanju Evropske unije.
As the amended scheme had not been notified pursuant to Article 108(3) of the Treaty and has already been applied before receiving the preliminary approval of the Commission under Article 107 of the Treaty, the measure was registered in the Commission's State aid Registry as non-notified aid under number SA.
Odločitev Komisije o začetku postopka je bila objavljena v Uradnem listu Evropske unije [6].
By letter dated 17 July 2013, the Commission informed Spain that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union in respect of the aid.
Komisija je zainteresirane strani pozvala, naj predložijo svoje pripombe.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union [6].
Komisija je prejela pripombe španskih organov in pet zainteresiranih strani.
The Commission invited interested parties to submit their comments.
Njene pripombe je prejela z dopisoma z dne 25. novembra 2013 in 20. decembra 2013.
The Commission forwarded the comments of the interested third parties to Spain, which was given the opportunity to react.
Španski organi so zahtevane informacije predložili 7. maja 2014.
Its comments were received by letter dated 25 November 2013 and 20 December 2013.
OPIS UKREPA
By letter of 26 March 2014, the Commission sent a request for information to Spain.
Uvod
The Spanish authorities provided the requested information on 7 May 2014.
Člen 12(5) TRLIS
DESCRIPTION OF THE MEASURE
Pravna podlaga zadevne sheme pomoči je zajeta v španskem zakonu o davku od dohodka pravnih oseb (Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades, v nadaljnjem besedilu: TRLIS), zlasti členu 12(5), ki ga je treba razlagati skupaj s členom 21 TRLIS.
Introduction
V skladu s členom 12(5) TRLIS, ki je začel veljati 1. januarja 2002, lahko španska družba rezidentka od osnove za davek od dohodkov pravnih oseb odšteje finančno dobro ime, ki izhaja iz prevzemov deležev v družbi nerezidentki, katere prihodek je upravičen do davčne oprostitve iz člena 21 TRLIS (prejšnjega člena 20a LIS).
Article 12(5) TRLIS
Finančno dobro ime je v členu 12(5) TRLIS opredeljeno kot del razlike med nakupno ceno deleža in njegovo knjigovodsko vrednostjo na dan prevzema, ki se ni knjižilo pod blago in pravice družbe nerezidentke.
The legal base of the aid scheme concerned is contained in the Spanish Corporate Tax Law (Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades, hereinafter ‘TRLIS’), in particular in Article 12(5) read in conjunction with Article 21 thereof.
Navedeni del razlike bi bilo mogoče odbiti od davčne osnove do največ ene dvajsetine njegove vrednosti letno.
Article 12(5) TRLIS, which entered into force on 1 January 2002, introduced the possibility for a Spanish resident company to deduct from the corporate tax base the financial goodwill arising from the acquisition of shareholdings in a non-resident company whose income is eligible for the tax exemption provided in Article 21 TRLIS (previous Article 20(bis) LIS).
To ne vpliva na veljavna računovodska pravila.
Financial goodwill is defined by Article 12(5) TRLIS as the part of the difference between the purchase price of the shareholding and its book value on the date of the acquisition that has not been booked under the goods and rights of the non-resident company.
Merila iz člena 21 TRLIS
That part of the difference would be deductible from the tax base, up to the annual maximum of one twentieth of its value.
Člen 21 TRLIS določa zahteve, ki jih mora izpolniti dohodek družbe nerezidentke, da lahko družba rezidentka uveljavlja odbitek na podlagi člena 12(5) TRLIS:
This is without prejudice of the applicable accounting rules.
odstotek neposrednega ali posrednega deleža lastniškega kapitala v družbi nerezidentki mora biti vsaj 5-odstoten.
The criteria of Article 21 TRLIS
Poleg tega mora imeti družba rezidentka delež v lasti neprekinjeno vsaj eno leto [7];
Article 21 TRLIS lays down the requirements that the income of the non-resident company should meet so the resident company can apply the deduction of Article 12(5) TRLIS:
za družbo nerezidentko mora veljati tuj davek, podoben davku od dohodka pravnih oseb.
The percentage of shareholding — direct or indirect — in the equity of the non-resident company must be at least 5 %.
Ta pogoj je domnevno izpolnjen, če je država, v kateri ima ciljna družba sedež, s Španijo podpisala davčni sporazum o izogibanju mednarodnemu dvojnemu obdavčevanju, ki vključuje klavzulo o izmenjavi informacij [8];
In addition, the shareholding must be owned by the resident company for at least one uninterrupted year [7];
dobiček bi moral izhajati iz poslovnih dejavnosti, ki se izvajajo v tujini.
The non-resident company has to be subject to a foreign tax similar to corporate tax.
Ta pogoj je izpolnjen, če vsaj 85 % dohodka izpolnjuje naslednji merili [9]:
This condition is presumed to be met if the country of residence of the target company has signed a tax convention with Spain to avoid international double taxation, which contains a clause on exchange of information [8];
dohodki družbe nerezidentke so pridobljeni v tujini in jih zaradi uporabe predpisov o mednarodni davčni preglednosti ni mogoče vključiti v davčno osnovo.
The profits should stem from business activities carried out abroad.
Za dohodke zlasti velja, da izpolnjujejo to zahtevo, če izhajajo iz naslednjih dejavnosti:
Such a condition is met when at least 85 % of the income meets the following criteria [9]:
trgovine na debelo, če je blago na voljo kupcem v državi ali na ozemlju, kjer ima družba nerezidentka sedež, ali v kateri koli državi ali na ozemlju, ki ni Španija, če dejavnosti izvaja družba nerezidentka,
The revenues of the non-resident company are obtained abroad and cannot be included in the tax base due to the application of international fiscal transparency rules.
storitve na ozemlju, na katerem ima družba nerezidentka davčni domicil, če dejavnosti izvaja družba nerezidentka,
In particular, the revenues are considered to meet this requirement if they derive from the following activities:
finančnih storitev za stranke, ki nimajo davčnega domicila v Španiji, če dejavnosti izvaja družba nerezidentka,
Wholesale trade when the goods are made available to the purchasers in the country or territory of residence of the non-resident company or in any country or territory other than Spain, as long as the operations are carried out by the non-resident company;
zavarovalniških storitev v zvezi s tveganji, ki nastanejo na ozemlju ali državi, ki ni Španija, če zavarovalniške storitve izvaja družba nerezidentka;
Services provided in the territory where the non-resident company has its tax domicile, as long as the operations are carried out by the non-resident company;
dividende ali delež od dobička v družbah nerezidentkah izhajajo iz posrednih deležev, ki izpolnjujejo zahteve iz člena 21(1)(a) TRLIS.
Financial services provided to clients that do not have their tax domicile in Spain, as long as the operations are carried out by the non-resident company;
Sem spadajo tudi kapitalski dobički, ki izhajajo iz prenosa deležev v družbah nerezidentkah, če izpolnjujejo zahteve iz člena 21(2) TRLIS.
Insurance services relating to risks located in a territory or country other than Spain, as long as the insurance services are carried out by the non-resident company.
Opozoriti je treba, da se člen 12(5) sicer navzkrižno sklicuje na člen 21 TRLIS, vendar je bil slednji prvotno zasnovan zaradi določanja pogojev za izvzetje dividend in dohodka tujega izvora, ki izhajajo iz prevzema deležev v družbah nerezidentkah, iz davka na dohodek pravnih oseb, da bi se izognilo dvojnemu mednarodnemu obdavčevanju [10].
Dividends or shares on profits in non-resident companies deriving from indirect shareholdings that meet the requirements contained in Article 21(1)(a) TRLIS.
Pojem finančnega dobrega imena
In addition, capital gains resulting from the transmission of shareholdings in non-resident companies as long as they comply with the requirements of Article 21(2) TRLIS.
Finančno dobro ime je davčni koncept, ki ga je španski zakonodajalec uvedel v člen 12(5) TRLIS, povezan pa je z računovodskim pojmom dobrega imena.
It is worth noting that although Article 12(5) cross refers to Article 21 TRLIS, the latter is originally conceived to lay down the conditions for exempting from corporate tax dividends and income of foreign origin that derive from the acquisition of shareholdings in non-resident companies with the aim to avoid double international taxation [10].
Dobro ime je neopredmeteno sredstvo, ki predstavlja vrednost spoštovanega poslovnega imena, dobrih odnosov s strankami, znanja in spretnosti zaposlenih ter drugih podobnih dejavnikov, ki naj bi v prihodnosti po pričakovanjih dali večje zaslužke od očitnih.
The notion of financial goodwill
Z računovodskega vidika se dobro ime izračuna kot razlika med nakupno ceno družbe in knjigovodsko vrednostjo njene neto vrednosti.
Financial goodwill is a fiscal concept which was introduced by the Spanish legislator in Article 12(5) TRLIS and which is linked to the accounting notion of goodwill.
V skladu z informacijami, ki so jih predložili španski organi, lahko cena, plačana za delež v družbi, preseže njegovo knjigovodsko vrednost iz dveh razlogov: (1) dejanske dodane vrednosti sredstev družbe in (2) presežne cene, plačane zaradi pričakovanja, da se bodo v prihodnosti dosegli višji dohodki.
Goodwill is an intangible asset that represents the value of a well-represented business name, good customer relations, employee skills and other such factors expected to translate into greater than apparent earnings in the future.
Slednja kategorija ustreza finančnemu dobremu imenu.
From an accounting point of view, goodwill is calculated as the difference between the purchase price of a company minus the book value of its net worth.
V skladu s členom 12(5) TRLIS bi bilo treba del razlike med nakupno ceno deleža in njegovo knjigovodsko vrednostjo na datum prevzema knjižiti pod blago in pravice družbe nerezidentke v skladu z merili iz Kraljevega odloka 1815/1991 o konsolidaciji računovodskih izkazov.
According to the information submitted by the Spanish authorities, if the price paid for a shareholding in a company exceeds its book value, this can be due to two different reasons: (1) to the intrinsic added value of the assets of the company; (2) to an overprice paid due to an expectation of obtaining higher revenues in the future.
Finančno dobro ime je tisti del navedene razlike, ki ni bil knjižen pod blago in pravice družbe nerezidentke.
The latter category corresponds to the financial goodwill.
Finančno dobro ime se lahko odbije od davčne osnove v višini največ ene dvajsetine njegove vrednosti letno.
According to Article 12(5) TRLIS, the part of the difference between the purchase price of a shareholding and its book value on the date of the acquisition should be booked under the goods and rights of the non-resident company pursuant to the criteria laid down in Royal Decree 1815/1991 on consolidation of accounts.
Da se določi znesek finančnega dobrega imena, ki se lahko odšteje od davčne osnove, so potrebni naslednji koraki:
Financial goodwill is the part of that difference that has not been booked under the goods and rights of the non-resident company.
izračun razlike med nakupno ceno in knjigovodsko vrednostjo deleža družbe nerezidentke na dan prevzema; knjigovodska vrednost bi morala izražati delež lastniškega kapitala, ki ustreza deležu in njegovi knjigovodski vrednosti;
The financial goodwill can be deducted from the tax base, up to a maximum of one twentieth of its value per year.
knjiženje navedene razlike pod blagom in pravicami družbe nerezidentke v skladu z merili iz Kraljevega odloka 1815/1991 o konsolidiranih računovodskih izkazih;
Therefore, in order to determine the amount of financial goodwill that can be deducted from the tax base, it is necessary to apply the following steps:
znesek (navedene razlike), ki ga ni bilo mogoče knjižiti pod blago in pravice družbe nerezidentke, je finančno dobro ime.
To calculate of the difference between the purchase price and the book value of the shareholding of the non-resident company on the date of the acquisition, The book value should reflect the share of equity that corresponds to the shareholding and its book value.
Od davčne osnove se lahko odbije v višini največ ene dvajsetine letno.
To book that difference under the goods and rights of the non-resident company according to the criteria established in Royal Decree 1815/1991 on consolidated accounts.
Pojem neposrednih in posrednih prevzemov
The amount (of that difference) that could not be booked under the goods and rights of the non-resident company is the financial goodwill.
Neposredni prevzem je, ko družba kupi delež lastniškega kapitala družbe.
It can be deducted from the tax base up to one twentieth per year.
Posredni prevzem je, ko družba kupi delež lastniškega kapitala družbe na drugi ali naslednjih ravneh na podlagi predhodnega neposrednega prevzema.
The notion of direct and indirect acquisitions
Prevzemna družba zato posredno prevzame deleže družb na drugi ali naslednjih ravneh.
A direct acquisition is considered to be the purchase by a company of shareholdings in the equity of a company.
Vendar Komisija ob upoštevanju informacij, ki so jih predložili španski organi in zainteresirane tretje strani, ugotavlja, da je sporni element v tem primeru posredni prevzem deležev na podlagi neposrednega prevzema deležev v holdingu nerezidentu.