natgillin/translations-raw huggingface dataset:
In response to a letter from the Norwegian authorities complaining about alleged discrimination against Norwegian shipyards in connection with the Spanish tax lease system, Commissioner Kroes replied that DG Competition: ‘[had] already investigated the matter’ and that at its request, Spain had issued a public statement in the form of an answer of the tax administration to a question from a taxpayer [65] — a tax ruling — confirming that the measure was not restricted to Spanish shipyards and could also be used for the acquisition of ships produced in other Member States.
Komisija meni, da je člena 115(11) in 48(4) TRLIS, člen 49 in člen 50(3) RIS ter uporabo sistema davka na tonažo za neprevozne dejavnosti mogoče ločiti od drugih ukrepov, navedenih v prejšnji uvodni izjavi (tj. člen 115(6) TRLIS in členi 124 do 128 TRLIS), in ne pomenijo veljavne pomoči v smislu člena 1(b) Uredbe (ES) št. 659/1999, saj so bili uvedeni v letih 2002 in 2003, torej po pristopu Španije k EU, ter so se začeli izvajati brez predhodne odobritve Komisije.
The letter concluded that, in view of that clarification, no further action was considered necessary.
Zato je Komisija v zvezi z navedenimi ukrepi upravičeno uporabila postopek, ki se uporablja za nezakonito pomoč (člen 1(f), člen 13 in člen 4(4) Uredbe (ES) št. 659/1999).
According to PYMAR, on 2 April 2009 a Norwegian shipowner shared the content of Commissioner Kroes’s letter with a Spanish shipyard with which it was involved in STL operations.
OCENA SPN KOT SISTEMA/OCENA POSAMEZNIH UKREPOV
PYMAR also submitted a letter of 13 September 2012 from Gerencia del Sector de la Construcción Naval [66] (GSN) testifying that, back in 2009, it knew about the content of Commissioner Kroes’s letter and had shared it with entities participating in STL operations and with PYMAR in the course of their regular meetings.
Dejstvo, da je sistem SPN sestavljen iz različnih ukrepov, ki niso vsi določeni v španski davčni zakonodaji, ne zadošča, da bi Komisiji preprečilo, da SPN opiše in oceni kot sistem.
Time elapsed between the complaint and the opening of the procedure
Kot je pojasnjeno v Odločbi C(2011) 4494 final, Komisija meni, da so bili različni davčni ukrepi, uporabljeni v poslih na podlagi SPN, pravno ali dejansko povezani.
According to PYMAR, nine years elapsed between the time the Commission became aware of the scheme in December 2001/the start of the scheme in 2002 (five years from the first complaints received by the Commission in 2006) and the opening of the proceedings in June 2011.
S pravnega vidika diskrecijska uporaba predčasne amortizacije zakupljenih sredstev (člen 115(11) TRLIS) ustreza predčasni uporabi pospešene amortizacije zakupljenih sredstev (člen 115(6) TRLIS).
The time elapsed without action from the Commission corroborated the belief that there were not enough elements to proceed.
Podobno člen 50(3) RIS določa izjemo pri posebnem postopku, ki se uporablja v okviru sistema davka na tonažo.
A diligent economic operator could not have foreseen the possible existence of State aid in the combination of several measures
S pravnega vidika se člen 50(3) RIS nanaša zgolj na plovila, upravičena do uporabe sistema davka na tonažo, in zakupne pogodbe, ki jih odobri davčna uprava.
According to PYMAR and other third parties, this is the first time that the Commission has considered that the joint application of several measures constitutes State aid — something which normally prudent operators could not have foreseen.
Z dejanskega vidika se je za zakupne pogodbe štelo, da jih je davčna uprava odobrila, samo v okviru dovoljenj za predčasno amortizacijo zakupljenih sredstev.
PYMAR argues that according to Article 13 of the Commission Notice on business taxation, measures of a purely technical nature such as depreciation rules do not constitute State aid.
Vendar pa se lahko pogoji za predčasno amortizacijo prosto razlagajo in se je zanje dejansko štelo, da so izpolnjeni samo v zvezi s plovili, upravičenimi za uporabo sistema davka na tonažo, zato so bila dovoljenja izdana zgolj za takšna plovila.
On that basis, operators had legitimately considered that the early depreciation measure did not constitute State aid.
Poleg tega Komisija ugotavlja, da sta dva od treh glavnih ukrepov, vključenih v SPN (diskrecijska uporaba predčasne amortizacije in pravila o upravičenosti do uporabe sistema davka na tonažo), začela veljati na isti dan (1. januar 2002) na podlagi istega zakona.
Considerations relevant for State aid recovery
Komisija ugotavlja tudi, da iste tretje strani, ki izpodbijajo splošni pristop Komisije, v trditvah v zvezi z legitimnimi pričakovanji in enako obravnavo predstavljajo sistem SPN kot zelo podobnega francoski shemi GIE Fiscaux.
From the moment the Commission became aware of the existence of the STL, its actions and also the time elapsed have created legitimate expectations that there was no aid and consequently that the aid granted for operations carried out previously would not be recovered.
Dejstvo, da so bile vse značilnosti francoskega ukrepa zajete v enem pravnem predpisu, je zahtevalo splošno oceno.
Hence the Commission should refrain from ordering recovery of the aid for all the operations.
V zvezi s tem dejstvo, da so različni elementi SPN zajeti v različnih pravnih predpisih, ki so dejansko povezani, samo po sebi ne bi upravičilo drugačnega pristopa.
Similarly, the letter from Commissioner Kroes in 2009 confirms that the scheme had been analysed by the Commission.
Zaradi navedenih razlogov Komisija meni, da je treba španski poslovni najem opisati kot sistem povezanih davčnih ukrepov in oceniti učinke teh ukrepov v okviru njihove vzajemnosti, pri tem pa upoštevati zlasti dejanska razmerja, ki jih je uvedla ali odobrila država.
All parties involved in tax lease operations (shipping companies, EIGs, banks and intermediaries, etc.) could have legitimate expectations that the Commission would have discovered any aid in the system and that, because no further investigations were planned, no aid was involved.
V vsakem primeru se Komisija ne zanaša zgolj na splošni pristop.
PYMAR also refers to decisions in which the Commission acknowledged that actions by EU institutions (Court of Justice, Commission, etc.) could generate legitimate expectations that aid awarded in the past would not be recovered, which would prevent the Commission from ordering recovery including when the aid was granted prior to the action that gave rise to legitimate expectations.
Vzporedno s splošnim pristopom je proučila tudi posamezne ukrepe, ki sestavljajo SPN.
They refer to decisions in the Spanish goodwill case, the Belgian coordination centres case, an Austrian energy tax rebate case and an Italian case of aid to large firms in difficulty [67].
Komisija meni, da se pristopa dopolnjujeta in prinašata skladne zaključke.
Contractual clauses
Individualna ocena je potrebna za ugotovitev, kateri del gospodarskih prednosti, ki jih prinaša sistem SPN, je posledica splošnih ukrepov in kateri del je posledica selektivnih ukrepov.
The Spanish authorities and PYMAR state that any aid identified by the Commission in favour of shipping companies or EIGs and investors would in any case affect the shipyards, which would receive claims to reimburse the EIGs or their investors or investing companies by virtue of the contractual relationships between the different participants in the STL operations.
Poleg tega individualna ocena Komisiji omogoča, da po potrebi ugotovi, kateri del pomoči je združljiv z notranjim trgom in kateri del bi bilo treba vrniti.
Indeed, according to PYMAR, some clauses in the contracts require the shipyards to compensate the investors and shipping companies, in particular, in the event of a change to the legislation — including tax legislation — affecting the operation.
Ta dvojni pristop, ki je bil uporabljen že v Odločbi C(2011) 4494 final, Komisiji omogoča, da opredeli referenčni sistem za vsak posamezen ukrep in za SPN kot celoto, da bi določila selektivne prednosti, ki pomenijo državno pomoč.
ASSESSMENT
Za vsak posel, ki temelji na SPN, je analiza nasprotnih dejstev, na podlagi katere se bo ocenila prisotnost pomoči, posel sam, in sicer z enakimi pogodbenimi določili, vendar izvedena brez ukrepov, opredeljenih kot državna pomoč.
The Commission considers that the procedure followed has neither breached Spain’s rights of defence nor any third party’s right to be heard.
V zvezi s tem alternativen posel z dejanskimi drugačnimi ureditvami (pogodbenimi in finančnimi) ne bi pomenil ustrezne analize nasprotnih dejstev.
On the contrary, the decision to open formal proceedings is the initial formal step that the Commission must take pursuant to Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [68] (hereinafter ‘Regulation (EC) No 659/1999’) if, after a preliminary investigation, it has doubts about the compatibility of a State aid measure with the internal market (Articles 13 and Article 4(4) of Regulation (EC) No 659/1999).
Gospodarski subjekti lahko prosto strukturirajo svoje posle financiranja sredstev in v ta namen uporabljajo splošne davčne ukrepe, ki se jim zdijo najbolj primerni.
The purpose of the decision to open proceedings is precisely to summarise the relevant issues of fact and law, make a preliminary assessment as to the aid character of the measure, set out the doubts as to its compatibility with the internal market and call upon the Member State concerned and other interested parties to submit comments (Article 6 of Regulation (EC) No 659/1999).
Ker pa ti postopki vključujejo uporabo selektivnih davčnih ukrepov, za katere velja nadzor državne pomoči, so podjetja, udeležena v teh poslih, potencialni prejemniki državne pomoči.
Moreover, the Commission did not open the formal investigation procedure in respect of the accelerated depreciation of leased assets (Article 115(6) TRLIS) since it has indicated that if the measure constituted State aid, it could in any event be regarded as existing aid.
Na eni strani dejstvo, da je več sektorjev ali kategorij podjetij opredeljenih kot potencialni prejemniki, ni znak, da je sistem SPN splošen ukrep [69].
It did not raise doubts about the TT system, at least to the extent that it had been notified and authorised by the Commission (Articles 124 to 128 TRLIS) because this measure was also regarded as existing aid.
Na drugi strani pa je dejstvo, da se sistem uporablja za financiranje pridobitve in zakupa morskih plovil brez posadke ter njihove nadaljnje prodaje, mogoče razumeti kot jasen znak, da je ukrep selektiven s sektorskega vidika.
These two measure are only mentioned and described in Decision C(2011) 4494 final because they are important elements of the STL and are linked to the measures subject to the formal investigation (Articles 115(11) and 48(4) TRLIS and Article 49 RIS, as well as Article 50(3) RIS and the application of the TT system to non-transport activities).
OBSTOJ POMOČI V SMISLU ČLENA 107(1) PDEU
The Commission considers that Articles 115(11) and 48(4) TRLIS and Article 49 RIS, as well as Article 50(3) RIS and the application of the TT system to non-transport activities can be separated from the other measures mentioned in the previous recital (i.e. Article 115(6) TRLIS and Articles 124 to 128 TRLIS) and do not constitute existing aid pursuant to Article 1(b) of Regulation (EC) No 659/1999, since those measures were introduced in 2002 and 2003, after Spain’s accession to the EU, and put into effect without prior authorisation by the Commission.
V skladu s členom 107(1) PDEU „je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva s skupnim trgom, kolikor prizadene trgovino med državami članicami“.
Therefore, in respect of those measures, the Commission has rightly followed the procedure applicable to unlawful aid (Articles 1(f), 13 and 4(4) of Regulation (EC) No 659/1999).
Pravila o državni pomoči se uporabljajo samo za pomoč, dodeljeno podjetjem, vključenim v gospodarske dejavnosti.
ASSESSMENT OF THE STL AS A SYSTEM/ASSESSMENT OF INDIVIDUAL MEASURES
Poleg tega so merila iz člena 107(1) PDEU kumulativna.
The fact that the STL system is composed of various measures that are not all enshrined in the Spanish tax legislation is not sufficient to prevent the Commission from describing and assessing it as a system.
Zato ukrepi, ki so v postopku ocenjevanja, pomenijo državno pomoč v smislu Pogodbe, če so izpolnjeni vsi navedeni pogoji.
Indeed, as explained in Decision C(2011) 4494 final, the Commission considers that the different tax measures used in the STL operations were linked together de jure or de facto.
Finančna pomoč mora:
De jure, the discretionary application of early depreciation of leased assets (Article 115(11) TRLIS) corresponds to an early application of the accelerated depreciation of leased assets (Article 115(6) TRLIS).
biti dodeljena s strani države ali iz državnih sredstev,
Similarly, Article 50(3) RIS establishes an exception to a special procedure applicable in the context of the TT system.
dajati prednost določenim podjetjem ali proizvodnji določenega blaga,
De jure, Article 50(3) RIS only concerns ves0sels eligible for the TT system and leasing contracts authorised by the tax administration.
izkrivljati konkurenco ali omogočati izkrivljanje konkurence in
De facto, leasing contracts were only regarded as authorised by the tax administration in the context of authorisations granted for early depreciation of leased assets.
vplivati na trgovino med državami članicami.
De jure, early depreciation can be envisaged for a wide range of assets possibly acquired via a leasing contract.
Komisija je oceno izvedla na dveh različnih ravneh:
However, the conditions for early depreciation are subject to interpretation and were de facto only considered to be met — and authorisations were only delivered — with respect to vessels eligible for the TT system.
na ravni posameznih zadevnih ukrepov, pri čemer Komisija presodi, ali posamezen ukrep pomeni državno pomoč, ne glede na njegovo uporabo v SPN,
In addition, the Commission notes that two of the three main measures involved in the STL (discretionary application of early depreciation and rules on eligibility for the TT system) entered into force on the same date (1 January 2002) under the same law.
na ravni sistema SPN kot celote: kot je bilo že navedeno, SPN temelji na kombinaciji teh ukrepov, ki so med seboj pravno ali dejansko povezani.
The Commission also notes that, when arguing about legitimate expectations and equal treatment, the same third parties that challenge the Commission’s global approach present the STL system as being very similar to the French GIE Fiscaux scheme.
Podjetja v smislu člena 107 PDEU
The fact that all the features of the French measure were included in one legal provision necessarily implied a global assessment.
Komisija meni, da so vse strani, udeležene v poslih na podlagi SPN, podjetja v smislu člena 107(1) PDEU – Španija [70] in tretje strani tega ne izpodbijajo – saj njihove dejavnosti vključujejo ponujanje blaga in storitev na trgu [71].
In that respect, the fact that the different elements of the STL are spread among different legal provisions that are de facto linked together would not — as such — warrant a different approach.
Natančneje, ladjedelnice ponujajo novo zgrajena plovila ali storitve gradnje, popravila in prenove, lizinške družbe ponujajo finančne mehanizme, gospodarska interesna združenja dajejo v zakup plovila in jih prodajajo, vlagatelji ponujajo blago in storitve na različnih trgih, razen če so posamezniki, ki ne izvajajo nobene gospodarske dejavnosti in v tem primeru niso zajeti v tem sklepu, podjetja za pomorske prevoze ponujajo storitve pomorskega prevoza, banke organizatorke ponujajo posredovanje in storitve financiranja, drugi posredniki pa zagotavljajo storitve posredovanja ali svetovanja.
For those reasons, the Commission considers that it is necessary to describe the Spanish Tax Lease as a system of connected tax measures and to assess their effects in their reciprocal context, taking into account, in particular, the de facto relationships introduced — or approved — by the State.
Obstoj selektivne prednosti
In any case, the Commission does not rely exclusively on a global approach.
V skladu z ustaljeno sodno prakso „člen 107(1) ES nalaga, naj se ugotovi, ali je nacionalni ukrep v okviru določene pravne ureditve take vrste, da omogoča prednost ‚posameznim podjetjem ali proizvodnji posameznega blaga‘ v primerjavi z drugimi podjetji in proizvodnjo blaga, ki so glede na cilj, ki ga zasleduje zadevna ureditev, v primerljivem dejanskem in pravnem položaju.
In parallel to a global approach, the Commission also analysed the individual measures that make up the STL.
Če je tako, potem zadevni ukrep izpolnjuje pogoj selektivnosti“ [72].
The Commission considers that the two approaches are complementary and lead to consistent conclusions.
Pospešena amortizacija (člen 115(6) TRLIS) – ukrep 1
Individual assessment is necessary to determine which part of the economic advantages generated by the STL system results from general measures and which from selective measures.
Komisija je v Odločbi C(2011) 4494 final navedla, da bi bil ukrep, če bi pomenil pomoč, veljavna pomoč, in ni izvedla ocene.
Individual assessment also allows the Commission to determine, where necessary, which part of the aid is compatible with the internal market and which part should be recovered.
Na podlagi formalnega postopka preiskave je Komisija zdaj sklenila, da ta ukrep sam po sebi ne pomeni državne pomoči, ker ne daje prednosti določenim podjetjem ali proizvodnji določenega blaga.
This dual approach, which was already followed in Decision C(2011) 4494 final, enables the Commission to define a reference system for each of the individual measures and for the STL system as a whole, in order to identify selective advantages that constitute State aid.
Komisija ugotavlja, da se ukrep uporablja za vse družbe, ki so zavezane k plačilu davka od dohodkov v Španiji, brez kakršnih koli omejitev glede njihovega sektorja dejavnosti, kraja sedeža, velikosti, pravnega statusa ali lokacije premoženja.
For every STL operation, the counterfactual situation against which the presence of aid will be assessed is the operation itself, with the same contractual provisions but carried out without the measures identified as State aid.
Brez izjeme se uporablja tudi za vse vrste blaga, ki so predmet amortizacije.
In this respect, an alternative operation with actual different arrangements — contractual and financial — would not constitute a proper counterfactual situation.
Poleg tega omejitev na zakupljena sredstva ni element selektivnosti, saj se lahko pridobitev kakršnih koli sredstev financira prek pogodb o finančnem zakupu, ki so na splošno dostopne družbam vseh velikosti v vseh sektorjih.
Economic operators are free to structure their asset financing operations as they wish and use for that purpose the general tax measures which they consider the most suitable.
Nič ne kaže, da so prejemniki ukrepa dejansko zgoščeni v določenih sektorjih ali vrstah proizvodnje.
However, inasmuch as these operations entail the application of selective tax measures, which are subject to State aid control, the undertakings involved in these transactions are potential recipients of State aid.
Statistični podatki, ki jih je zagotovila Španija in se nanašajo na uporabo člena 115 TRLIS s strani španskih davkoplačevalcev (glej spodnje diagrame), potrjujejo, da finančni zakup uporabljajo družbe, ki imajo širok nabor obdavčljivih prihodkov (45 % prijavljenih uporabnikov člena 115 zasluži manj kot 1 milijon EUR, 70 % pa manj kot 3 milijone EUR) (glej levi diagram).
On the one hand, the fact that several sectors or categories of undertakings are identified as potential recipients is not an indication that the STL system is a general measure [69].
Absolutni znesek davčne ugodnosti, ki lahko nastane zaradi odbitka dodatnih stroškov [73] v skladu s členom 115 TRLIS, se spreminja tudi glede na prihodke davkoplačevalca (glej desni diagram).
On the other hand, the fact that the system is used to finance the acquisition, bareboat chartering and resale of sea-going vessels can be seen as a clear indication that the measure is selective from a sectoral point of view.
Vir: Ministrstvo za gospodarstvo in finance
EXISTENCE OF AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
Španski organi so tudi potrdili, da se lahko zakupne pogodbe in člen 115 TRLIS uporabljajo v zvezi s sredstvi, zgrajenimi v drugih državah članicah (ali s poreklom iz drugih držav članic).
According to Article 107(1) TFEU, ‘any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
Nazadnje Komisija ugotavlja, da so pogoji za uporabo člena 115(6) TRLIS jasni, objektivni in nevtralni ter da za njegovo uporabo ni potrebno predhodno dovoljenje.
State aid rules apply only to aid granted to undertakings involved in economic activities.
Zato davčna uprava nima pravice, da po lastni presoji odobri ali zavrne uporabo navedenega ukrepa [74].
Furthermore, the criteria laid down in Article 107(1) TFEU are cumulative.
Komisija zato ugotavlja, da pospešena amortizacija zakupljenih sredstev (člen 115(6) TRLIS) gospodarskim interesnim združenjem v poslih na podlagi SPN sama po sebi ne daje selektivne prednosti.
Therefore, the measures under assessment constitute State aid within the meaning of the Treaty if all the above-mentioned conditions are fulfilled.
Diskrecijska uporaba predčasne amortizacije (člena 115(11) in 48(4) TRLIS ter člen 49 RIS) – ukrep 2
Basically, the financial support should:
Pravila o amortizaciji v španski davčni zakonodaji (člen 11 TRLIS) na splošno določajo, da je treba vrednost sredstva porazdeliti na dobo njegovega gospodarskega življenja, torej od trenutka, ko se začne uporabljati za gospodarsko dejavnost.
be granted by the State and through state resources,
V skladu s členom 115(6) TRLIS je treba pri pospešeni amortizaciji zakupljenega sredstva upoštevati datum, ko sredstvo začne delovati.
favour certain undertakings or the production of certain goods,
Člen 115(11) TRLIS zagotavlja gospodarsko prednost, ker dopušča, da se pospešena amortizacija začne pred začetkom uporabe sredstva.
distort or threaten to distort competition, and
Ta možnost je izjema od splošnega pravila iz člena 115(6) in jo morajo po lastni presoji odobriti španski organi; zato je ta ukrep na prvi pogled selektiven.
affect trade between Member States.
V nasprotju s trditvami Španije in nekaterih tretjih strani merila za izdajo dovoljenja niso jasna in objektivna in tudi v primeru, da bi bila jasna in objektivna, to ne bi zadostovalo za izključitev njihove selektivne narave [75].
The Commission has carried out its assessment at two different levels:
Komisija ugotavlja, da so merila iz člena 115(11) TRLIS nejasna in zahtevajo razlago davčne uprave, ki ni objavila nobenih upravnih pravil ali pojasnil v zvezi s tem.
At the level of the individual measures involved, where the Commission considers whether each measure constitutes State aid irrespective of its use in the STL.
Diskrecijska uporaba predčasne amortizacije na podlagi nejasnih meril ustvarja selektivnost v sistemu SPN, tudi če se diskrecijske pravice ne uveljavljajo samovoljno [76].
At the level of the STL system as a whole: as already stated, the STL relies on a combination of these measures which are de jure or de facto connected to one other.
Poleg tega Komisija opozarja, da Španija ni prepričljivo pojasnila, zakaj so za preprečitev zlorab potrebni vsi pogoji iz člena 48(4) TRLIS in člena 49 RIS.
Undertakings within the meaning of Article 107 TFEU
Na primer, dokazati je treba posebne značilnosti gospodarske uporabe sredstva [77] in odsotnost vpliva na davčno osnovo, ki izhaja iz uporabe sredstva ali prenosa lastništva [78].