natgillin/translations-raw huggingface dataset:
According to the Spanish authorities, those taxpayers who believed that they had the right to apply Article 12(5) TRLIS to indirect acquisitions, did apply it.
V skladu s to metodo izračuna bi se za sredstva holdinga in delujočih družb štelo, kot da pripadajo eni sami družbi.
The existence of a different interpretation by the DGT was not an impediment for its application: on the one hand, those taxpayers that were not subject to a tax inspection confirmed de facto their criteria after the deadline of prescription four years; on the other hand, those taxpayers that were subject to a tax inspection were able to appeal the criteria established by the DGT in subsequent instances.
Zato bi holding finančno dobro ime lahko odbil v skladu s členom 12(5) TRLIS.
The new administrative interpretation does not constitute a substantial modification of the scope of application of Article 12(5) TRLIS
Razlogi, ki utemeljujejo odstopanje od prejšnje upravne razlage
Both the Spanish authorities and the interested third parties allege that Article 12(5) TRLIS has not undergone substantial modifications and that the administrative interpretation of the scope of a provision cannot be considered a modification of the aid.
Španski organi in zainteresirane tretje strani priznavajo tudi, da sta organ DGT in sodišče TEAC odstopila od svoje prejšnje prakse, v skladu s katero je bilo člen 12(5) TRLIS mogoče uporabiti le pri neposrednih prevzemih deležev delujočih družb.
The fact that the administrative interpretation has been modified by the DGT does not affect the scope of application of Article 12(5) TRLIS.
Španski organi so pojasnili, da sta organ DGT in sodišče TEAC odstopanje od svoje prejšnje upravne razlage utemeljila z naslednjimi razlogi:
The Spanish authorities and interested third parties argue that the scope of application has not been modified by the new administrative interpretation because Article 12(5) TRLIS already cross-referred to Article 21 TRLIS, which mentioned in its paragraph 1(a) direct and indirect acquisitions of at least 5 % shareholdings.
prvič, člen 12(5) TRLIS je bil zasnovan kot del ukrepov, ki je bil namenjen spodbujanju gospodarske rasti in internacionalizacije španskih družb.
Such a requirement has not been altered since the introduction of Article 12(5) TRLIS to the Spanish Corporate Tax Law.
Namen tega ukrepa je bilo spodbujanje naložb španskih družb v tujini.
Method of calculation of financial goodwill
Zato bi bilo v nasprotju z duhom določbe, če bi se iz uporabe člena 12(5) TRLIS izključile naložbe španskih družb v holdinge nerezidente;
One of the interested parties contests the statement made by the Commission in the Opening decision that a number of situations that were not originally covered by the measure have come within the scope of Article 12(5) TRLIS.
drugič, člen 12(5) TRLIS se sklicuje na člen 21 TRLIS, v katerem so izrecno navedeni neposredni in posredni prevzemi deležev.
The interested party considers that acquisitions of shareholdings of holding companies have always met the eligibility criteria of this measure and that the controversy of the application of Article 12(5) TRLIS boils down to the discrepancy in the calculation method to be applied.
Zato bi bilo treba razumeti, da člen 12(5) TRLIS vključuje posredne prevzeme deležev družb nerezidentk prek neposrednega prevzema deleža holdinga nerezidenta, če so izpolnjeni pogoji iz člena 21 TRLIS;
The interested third party believes that the understanding of this issue is key to the present case.
tretjič, odločba Komisije iz leta 2009 in sklep Komisije iz leta 2011 v zvezi z amortizacijo finančnega dobrega imena se nanašata na neposredne in posredne prevzeme deležev;
The interested party claims that the accounting consolidation rules justified a radically different interpretation than the one initially adopted by the DGT and TEAC.
četrtič, da bi se lahko uveljavljal odbitek za posredne prevzeme, je treba posredni delež prek prejšnje združitve spremeniti v neposredni delež.
According to accounting consolidation rules, financial goodwill must be calculated by applying the integrated consolidation method, which requires that the assets and liabilities of all dependent companies owned by a given entity be treated as if they were the assets and liabilities of a single entity.
Glede na težave pri izvajanju tujih poslovnih združitev bi bilo v nasprotju z načelom fiskalne nevtralnosti, če bi se s fiskalnega vidika drugače obravnaval prevzem, katerega rezultat je poslovna združitev in prevzem deležev, katerih rezultat ni poslovna združitev.
Under this principle, the holding company's stake in the operating subsidiary is eliminated and the value of that stake is replaced in the holding balance sheet by the market value of the assets and liabilities of the operating company.
Poleg tega je dejstvo, da je naložba izvedena prek prevzema deležev holdinga, zunanja okoliščina, ki ni odvisna od družbe, ki prevzame holding, ampak od strukture trga.
Consequently, once the assets get incorporated into the holding company's assets, a reserve is booked in the consolidated balance sheet of the holding company for an amount equal to the difference between the market value of the operating subsidiary's assets and their book value.
Navedbe posrednih prevzemov v odločbi in sklepu, parlamentarna vprašanja in objava sklepa o začetku postopka iz leta 2007
Thus, the difference between the price paid for the shareholding of the holding company and the net worth of the holding company after having fully consolidated the assets of its operating subsidiary is booked as financial goodwill pertaining to the holding company.
Španski organi in zainteresirane tretje strani trdijo, da je nova upravna razlaga, kakor je določena v zavezujoči upravni razlagi št. V0608-12 z dne 21. marca 2012 in resoluciji sodišča TEAC z dne 26. junija 2012, v skladu z odločbo in sklepom.
Under this calculation method, the assets of the holding and operating companies would be treated as if they were assets of one single company.
To je razvidno z dveh vidikov:
Therefore, the holding company would be able to deduct the financial goodwill pursuant to Article 12(5) TRLIS.
prvič, v obeh aktih Komisije so večkrat navedeni neposredni in posredni prevzemi.
Reasons that justify the departure from the previous administrative interpretation
V obeh aktih je bil odbitek finančnega dobrega imena za neposredni in posredni prevzem deležev razglašen za nezakonito pomoč.
The Spanish authorities and the interested third parties also acknowledge that the DGT and TEAC departed from their previous practice according to which it was only possible to apply Article 12(5) TRLIS to direct acquisitions of shareholdings of operating companies.
Španski organi in zainteresirane strani navajajo več odstavkov odločbe in sklepa, v katerih so navedeni neposredni in posredni prevzemi, tj. odstavke 21, 167, 170 in 175 odločbe ter člen 1 odločbe in sklepa;
The Spanish authorities explained that the DGT and the TEAC justified their departure from their previous administrative interpretation with the following reasons:
drugič, očitno po mnenju Komisije upravna razlaga ni bila pomembna, saj ni bila omenjena v besedilu odločbe ali sklepa.
First, Article 12(5) TRLIS was conceived as part of a set of measures that aimed at fostering the economic growth and the internationalisation of Spanish companies.
Poleg tega španski organi ugotavljajo, da so službe Komisije dopis službe poslale 26. marca 2007, tj. pred začetkom formalnega postopka preiskave, v njem pa so navedle, da je upravna razlaga člena 12(5) TRLIS očitno preveč omejevalna.
This measure had the purpose of fostering Spanish investment abroad.
Sklepi in odločbe, ki jih sprejme Evropske komisija, so za naslovnika zavezujoči, zato sta morala organ DGT in sodišče TEAC spremeniti svoja upravna merila glede razlage člena 12(5) TRLIS.
Thus, it would go against the spirit of the provision to exclude from the application of Article 12(5) TRLIS investments made by Spanish companies in non-resident holdings.
Upravna razlaga in resolucija sodišča TEAC sta bila zato popolnoma skladna z ubeseditvijo in področjem uporabe obeh aktov Komisije, saj nista bila predmet vračila finančnega dobrega imena, ki izhaja iz neposrednih in posrednih prevzemov, izvedenih v obdobju, v katerem je Komisija priznala obstoj legitimnih pričakovanj za upravičence in so izpolnjevali posebne pogoje iz odločbe in sklepa.
Second, Article 12(5) TRLIS refers to Article 21 TRLIS where explicit reference is made to direct and indirect acquisitions of shareholdings.
Španski organi in zainteresirane tretje strani trdijo, da je Komisija napačno sklepala, ko je v tem primeru uporabila sodno prakso Sodišča iz sodbe v zadevi Kahla [28] in sodbe v zadevi Namur-Les assurances du crédit [29].
Therefore, it should be understood that Article 12(5) TRLIS covers indirect shareholding acquisitions of non-resident companies through a direct shareholding acquisition of a non-resident holding company as long as the conditions of Article 21 TRLIS are met.
V sodbi v zadevi Kahla je navedeno, da so vse dodatne informacije, ki jih Komisija zahteva zaradi pojasnitve področja uporabe ukrepa pomoči, del priglašenega sistema pomoči.
Third, the two Commission Decisions of 2009 and 2011 relating to the amortisation of the financial goodwill refer both to direct and indirect acquisitions of shareholdings.
Po trditvah španskih organov Komisija, čeprav je bila že seznanjena z upravno razlago, v kateri je bila izključena uporaba člena 12(5) TRLIS za posredne prevzeme, te razlage v odločbi ali sklepu ni navedla.
Fourth, in order to apply the deduction to indirect acquisitions it is necessary to turn the indirect shareholding into a direct shareholding via a previous merger operation.
Kljub temu da je že bila seznanjena z upravno razlago, je v obeh aktih navajala neposredne in posredne prevzeme.
Given the difficulties of constituting foreign business combinations, it would be against the principle of fiscal neutrality to treat differently from a fiscal point of view an acquisition that leads to a business combination and an acquisition of shareholdings that does not result into a business combination.
Zainteresirane strani trdijo, da niso bile nikdar seznanjene s komunikacijo med Komisijo in španskimi organi, v kateri je bilo navedeno, da bi bilo v praksi finančno dobro ime mogoče uveljavljati le pri neposrednem prevzemu deležev.
Moreover, the fact that an investment is carried out via the acquisition of shares of a holding is an exogenous circumstance that does not depend on the company that acquires the holding, but rather on how the market is structured.
V sodbi v zadevi Namur-Les assurances du crédit Sodišče določa, da je treba nadalje priglasiti le spremembe, ki v sistem pomoči uvajajo bistvene spremembe.
References to indirect acquisitions in the First and Second decisions, parliamentary questions and press release of the Opening Decision of 2007
Po mnenju španskih organov ne gre za spremembo obstoječega ukrepa pomoči ali novo pomoč, če pravne določbe, ki so prvotno vključevale ukrep pomoči, njihove omejitve, pogoji in načini niso bili spremenjeni.
This is reflected in two aspects:
Poleg tega španski organi in zainteresirane tretje strani trdijo, da je Komisija v odločbi in sklepu priznala, da se je formalni postopek preiskave začel zaradi parlamentarnih vprašanj, ki so jih zastavili nekateri poslanci Evropskega parlamenta.
First, the two Commission decisions refer to direct and indirect acquisitions in several occasions.
Ta parlamentarna vprašanja so se nanašala zlasti na posredne prevzeme, tj. prevzeme deležev v holdingu nerezidentu, ki ima v lasti deleže v delujočih družbah nerezidentkah.
Both decisions declare illegal aid the deductibility of the financial goodwill both for direct and indirect acquisition of shareholdings.
Primerih teh prevzemov so bili prevzem družbe O2, ki jo je prevzela družba Telefónica, družbe Scottish Power Ltd, ki jo je prevzela družba Iberdrola, in družbe Abbey National Bank, ki jo je prevzela družba Banco Santander.
The Spanish authorities and interested parties quote a number of paragraphs of the First and Second Decisions where reference is made to direct and indirect acquisitions, namely paragraphs 21, 167, 170 and 175 of the First Decision and Article 1 of the First and Second Decisions.
Komisija je bila torej seznanjena s tem, da so bili v člen 12(5) TRLIS vključeni tudi posredni prevzemi.
Second, it seemed that the Commission did not consider the administrative interpretation to be relevant since it was not mentioned in the wording of neither the First nor the Second Decision.
Družba Iberdrola poleg tega trdi, da je Komisija odobrila združitev [30] družb Iberdrola in Scottish Power, torej je morala biti seznanjena s tem, da je družba Iberdrola prevzela deleže holdinga z delujočimi odvisnimi družbami.
In addition, the Spanish authorities note that the Commission services sent a service letter on 26 March 2007, before the opening of the formal investigation procedure, indicating that the administrative interpretation of Article 12(5) TRLIS seemed to be too restrictive.
Načela enake obravnave, nediskriminacije in fiskalne nevtralnosti
The Spanish authorities allege that the tax administration and the DGT complied with the principle of consistent interpretation with EU Law, the principle of direct effect and primacy of EU Law when adopting the administrative interpretation V0608-12 of 21 March and the TEAC resolution of 26 June 2012.
Španski organi in nekatere zainteresirane tretje strani menijo, da se primerljive dejanske razmere v skladu z načeli enake obravnave in nediskriminacije ne smejo obravnavati različno, različne dejanske razmere pa se ne smejo obravnavati enako, razen če je taka obravnava objektivno utemeljena.
Indeed, national authorities, judges or the administration should always apply national law in conformity with EU Law and are bound by the principle of loyal cooperation laid down in Article 4 of the TFEU.
Španski organi in nekatere zainteresirane tretje strani trdijo, da je posredni prevzem deleža delujočih družb nerezidentk, ki izhaja iz predhodnega neposrednega prevzema deleža holdinga, primerljiv z neposrednim prevzemom deležev v delujoči družbi.
Given that the decisions adopted by the European Commission have a binding character for its addressee, the DGT and the TEAC had to modify its administrative criteria regarding the interpretation of Article 12(5) TRLIS.
Ugotovitve iz odločbe in sklepa bi zato morale veljati za posredne in neposredne prevzeme.
Therefore, the administrative interpretation and the TEAC resolution were fully coherent with the wording and the scope of the two Commission decisions, being not subject to recovery the financial goodwill resulting from direct and indirect acquisitions and that were carried out during the period where the Commission acknowledged the existence of legitimate expectations for the beneficiaries and that met the specific conditions contained in the First and Second Decisions.
V skladu s tem bi bilo treba upravno razlago, ki vključuje posredne prevzeme, prav tako razglasiti za nezakonito in nezdružljivo pomoč, Komisija pa bi morala samodejno priznati obstoj legitimnih pričakovanj glede posrednih prevzemov deležev med 1. januarjem 2002 in 21. decembrom 2007 (21. majem 2011) v skladu s pogoji iz člena 1 odločbe in sklepa.
The Spanish authorities and the interested third parties allege that the Commission arrives to the wrong conclusion when applying to the present case the jurisprudence of the Kahla judgement [28] and the Namur-Les Assurances de Credit judgement [29] of the Court of Justice.
Zainteresirane tretje strani navajajo tudi načelo fiskalne nevtralnosti.
The Kahla judgement states that any complementary information requested by the Commission with the aim to clarify the scope of application of an aid measure is part of the notified aid regime.
Načelo fiskalne nevtralnosti zahteva enako obravnavo naložbe ne glede na način njene izvedbe.
According to the Spanish authorities, even though the Commission was already aware of the administrative interpretation that excluded the application of Article 12(5) TRLIS to indirect acquisitions, the Commission refer to it neither in the First nor in the Second decision.
Pri posrednih prevzemih deležev lahko finančno dobro ime pri posrednih prevzemih deležev nastane le, če se posredni prevzem spremeni v neposrednega prek združitve, pri kateri družba rezidentka prevzame družbo nerezidentko.
Moreover, in spite of being aware of the administrative interpretation, the Commission mentioned direct and indirect acquisitions in both decisions.
Zaradi težav pri mednarodnih poslovnih združitvah za nastanek finančnega dobrega imena ne bi smela biti potrebna združitev z delujočo družbo nerezidentko.
In the judgement Namur — Les Assurances the Court lays down that only the modifications that introduce substantial changes in an aid regime are subject to further notification.
To, da člen 12(5) TRLIS vključuje neposredne in posredne prevzeme, bi bilo v skladu z logiko načela fiskalne nevtralnosti.
According to the Spanish authorities, there is neither a modification of an existing aid measure nor a new aid if the legal provisions that originally contained the aid measure as well as its limits and modalities have not been modified.
Nova upravna razlaga nima retroaktivnih učinkov
Therefore, it can be inferred from the Court judgement that since the legal provisions at issue — Article 12(5) TRLIS and Article 21(1)(a) TRLIS —, their modalities and limits have not been modified, the new interpretation cannot qualify as new aid.
Španski organi in zainteresirane tretje strani so nasprotovali tudi navedbi iz sklepa o začetku postopka iz leta 2013 glede retroaktivnih učinkov upravne razlage.
Furthermore, the Spanish authorities and the interested third parties allege that the Commission acknowledged in the First and Second Decisions that the parliamentary questions addressed by some Members of the European Parliament triggered the opening of the formal investigation procedure.
Po mnenju španskih organov retroaktivnost obstaja le glede pravnih določb ali pravnih aktov, ki imajo pravne učinke za tretje strani.
These parliamentary questions referred mostly to indirect acquisitions, that is, acquisitions of shareholdings in a non-resident holding company, which at the same time held shareholdings in non-resident operating companies.
V skladu s španskim vrhovnim sodiščem upravna razlaga, kot je davčno mnenje, ni pravni, ampak le postopkovni akt.
Examples of these acquisitions were the acquisition of O2 by Telefónica, Scottish Power Ltd by Iberdrola and the Abbey National Bank by Banco Santander.
Prvotna družba se na davčna mnenja ne more pritožiti, njihov namen pa je le informativen.
Therefore, the Commission was aware that Article 12(5) TRLIS also covered indirect acquisitions.
Ker nimajo pravnih učinkov, ne morejo imeti retroaktivnega učinka.
In addition, the Spanish authorities and the interested third parties claim that the press release whereby the Commission informed about the opening of the formal investigation procedure in 2007 referred to the parliamentary questions that quoted some of these transactions, notably the acquisition of O2 by Telefónica, the acquisition of Scottish Power Ltd by Iberdrola and the offers of Sacyr, Abertis and Cintra for a concession of highways in France.
Zainteresirane tretje strani se strinjajo, da se ukrep retroaktivno ne uporablja.
Moreover, Iberdrola, claims that the Commission authorised the merger [30] between Iberdrola and Scottish Power, and for that reason, the Commission must have been aware that Iberdrola acquired shares of a holding with operating subsidiaries.
Prvič, davkoplačevalec predloži davčne razlage za tiste davke, ki še niso bili odmerjeni in pobrani.
Principles of equal treatment, non-discrimination and fiscal neutrality
Drugič, številni davkoplačevalci niso upoštevali prvotnih meril iz upravne razlage in so odbitek finančnega dobrega imena iz člena 12(5) TRLIS uveljavljali pri posrednih prevzemih deležev.
The Spanish authorities and some of the interested third parties consider that the principle of equal treatment and no discrimination requires comparable factual situations not to be treated in a different manner and different factual situations not to be treated in the same way, unless such differential treatment can be objectively justified.
B. LEGITIMNA PRIČAKOVANJA, PRAVNA VARNOST IN NAČELO „ESTOPPEL“
The Spanish authorities and some of the interested third parties allege that the indirect shareholding acquisition of non-resident operating companies that result from a previous direct shareholding acquisition of a holding company is comparable to a direct acquisition of shareholdings in an operating company.
Če bi Komisija ugotovila, da je nova upravna razlaga v zvezi s členom 12(5) TRLIS nezakonita nova pomoč, bi morale po mnenju španskih organov enake ugotovitve iz člena 1 odločbe in sklepa glede legitimnih pričakovanj veljati tudi za posredne prevzeme deležev.
Therefore, the conclusions reached in the First and Second Decisions should be applicable both to direct and indirect acquisitions.
Španski organi so se pri trditvah glede neobstoja vračila pomoči v tem primeru zaradi obstoja legitimnih pričakovanj sklicevali na člen 14(1) Uredbe (ES) št. 659/1999, v skladu s katerim Komisija ne zahteva vračila pomoči, če bi bilo to v nasprotju s splošnim načelom prava Skupnosti.
This would mean that the administrative interpretation that covers indirect acquisitions should also be declared illegal and incompatible aid and, automatically, the Commission should acknowledge the existence of legitimate expectations with regard to indirect acquisitions of shareholdings carried out between 1 January 2002 and 21 December 2007 (21 May 2011) pursuant to the conditions laid down in Article 1 of the First and Second Decisions.
Po mnenju španskih organov in zainteresiranih strani so nastanek legitimnih pričakovanj za upravičence pomoči podprli naslednji akti Komisije:
The interested third parties also refer to the principle of fiscal neutrality.
Komisija je s stalnimi navedbami posrednih prevzemov v odločbi in sklepu za subjekte, ki so izvedli posredne prevzeme deležev in izpolnjujejo pogoje iz obeh aktov Komisije, ustvarila nova legitimna pričakovanja.
The principle of fiscal neutrality requires the same equal treatment for an investment, regardless of the means to carry out the investment.
Priznanje legitimnih pričakovanj v odločbi (odstavki 164 do 167) in sklepu (odstavki 190 do 193) se je nanašalo na neposredne in posredne prevzeme.
In the case of indirect acquisition of shareholdings, financial goodwill can only arise from indirect acquisitions of shareholdings if the indirect acquisition turns into a direct one through a merger operation whereby the resident company acquires the non-resident company.
Odgovori Komisije na pisna parlamentarna vprašanja, ki so jih postavili poslanci Evropskega parlamenta Erik Mejier, Sharon Bowles in David Martín [31] glede tega, ali bo zadevni ukrep razglašen za pomoč, so se nanašali izrecno na prevzem družbe O2, ki jo je prevzela družba Telefónica, ponudbe družb Abertis, Cintra in Sacyr glede francoskih avtocest ter prevzem družbe Scottish Power, ki j o je prevzela družba Iberdrola.
Given the difficulties of international business combinations, it should not be necessary to carry out a merger operation with a non-resident operating company for the financial goodwill to arise.
V odločbi in sklepu je priznano, da so odgovori na ta parlamentarna vprašanja ustvarili legitimna pričakovanja.
For the same reason, it should not be necessary to carry out a multilevel merger operation between the parent company and the non-resident holding company, which at the same time merged with its subsidiary operating company.
Španski organi in zainteresirane tretje strani menijo, da ti odgovori niso izrecno omejili uporabe člena 12(5) TRLIS na neposredne prevzeme, predvidevalo pa se je tudi, da se bodo glede na strukturo prevzetih skupin družb nanašali tudi na posredne prevzeme.