natgillin/translations-raw huggingface dataset:
The Spanish authorities and the interested parties argue that the legitimate expectations recognised in the First and Second Decision should also apply to indirect acquisitions of shareholdings that result from a direct acquisition of shareholdings of a holding company.
Komisija meni, da ukrep ni združljiv z notranjim trgom v skladu s členom 107(2) in (3) Pogodbe.
In this regard, they claim that legitimate expectations should be recognised due to the references made to indirect acquisitions in the wording of the First and Second Decisions, the replies to written parliamentary questions and the acquisitions mentioned in the press release of the 2007 opening Decision.
Prejemniki bi morali pomoč vrniti v skladu s členom 14 Uredbe (ES) št. 659/1999 –
The Commission does not agree with the arguments presented by the Spanish authorities and interested third parties and considers that the legitimate expectations that were recognised in the First and Second Decision cannot be extended to situations (indirect acquisitions of shareholdings that result from the acquisition of shareholdings of a holding company), which were not covered by the scope of application of the measure at the time of the adoption of these Decisions.
SPREJELA NASLEDNJI SKLEP:
Indeed, legitimate expectations can be based only on factual elements known at the moment of the adoption of a decision and not on future events, such as the introduction of a new administrative interpretation.
Člen 1
In accordance with settled case-law [62], the right to rely on the principle of protection of legitimate expectations applies to any individual in a situation in which an institution of the European Union, by giving that person precise assurance, has led him to entertain well-founded expectations.
Nova upravna razlaga, ki jo je sprejela Kraljevina Španija in je razširila področje uporabe člena 12(5) Kraljevega zakonskega odloka 4/2004 z dne 5. marca 2004 ter konsolidirala spremembe španskega zakona o davku od dohodka pravnih oseb, da bi vključeval tudi posredne prevzeme deležev družb nerezidentk prek neposrednega prevzema deleža holdingov nerezidentov, in jo je Kraljevina Španija v nasprotju s členom 108(3) Pogodbe nezakonito izvajala, je nezdružljiva z notranjim trgom.
Such assurances, in whatever form they are given, constitute precise, unconditional and consistent information.
Člen 2
The absence of explicit restrictions in the aid scheme in question cannot be deemed to constitute a precise, unconditional and consistent statement made by the Commission to the undertakings concerned with regard to the application of the measure also to indirect acquisitions of shareholdings that result from the direct acquisition of shareholdings of a holding company.
Individualna pomoč, odobrena s shemo iz člena 1, ne pomeni pomoči, če ob dodelitvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 2 Uredbe Sveta (ES) št. 994/98 [65] in veljavne ob dodelitvi pomoči.Člen 3
Therefore, the absence of those explicit restrictions cannot create legitimate expectations for the undertakings concerned that the measure could be lawfully applied also to indirect acquisitions.
Individualna pomoč, ki je odobrena na podlagi sheme iz člena 1 in ob odobritvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 1 Uredbe (ES) št. 994/98, ali katere koli druge odobrene sheme, je združljiva z notranjim trgom do največje stopnje intenzivnosti pomoči, ki velja za to vrsto pomoči.
[63]
Člen 4
Even if it had been the case that the references made to indirect acquisitions in the First and Second decisions could have created an expectation for the undertakings concerned, it is necessary to consider whether the expectation reached on that basis is a legitimate one [64].
Kraljevina Španija preneha z izvajanjem sheme pomoči iz člena 1 glede pomoči, dodeljene upravičencem pri prevzemanju posrednih prevzemov deležev družb nerezidentk prek neposrednih prevzemov deležev holdingov, zaradi njene nezdružljivosti s skupnim trgom.
The Commission is of the opinion that the undertakings that carried out indirect acquisitions cannot plead a legitimate expectation that the indirect shareholding acquisitions were covered by Article 12(5) TRLIS, given that these undertakings were well aware of the administrative practice of the tax administration and the TEAC that was in place until 2012.
Kraljevina Španija od upravičencev izterja nezdružljivo pomoč, ki je bila dodeljena na podlagi sheme iz člena 1.
These undertakings were aware that the tax scheme communicated to the Commission — Article 12(5) TRLIS — was implemented at that time excluding from its scope indirect shareholding acquisitions that result from a direct shareholding acquisition of a holding company.
Zneskom, ki jih je treba vrniti, se prištejejo obresti od izplačila pomoči upravičencem do njihovega dejanskega vračila.
The Spanish authorities allege that the existence of a restrictive administrative interpretation does not diminish the legitimate expectations that the operators that carried out indirect acquisitions of shareholdings through a direct acquisition of shareholdings of a holding company might have had on the validity of Article 12(5) TRLIS.
Obresti se izračunajo z obrestnoobrestnim računom v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [66].
This is because: (1) Article 12(5) TRLIS is a clear provision; (2) it expressly refers to Article 21 TRLIS, which mentions direct and indirect acquisitions; (3) it contains a express reference to the consolidated accounting rules; (4) it aims at fostering the international investment of Spanish companies.
Kraljevina Španija prekliče vsa neporavnana plačila pomoči na podlagi sheme iz člena 1 z začetkom od datuma sprejetja tega sklepa.
The Commission does not agree with the abovementioned statement.
Člen 5
Article 12(5) TRLIS has proven to be an unclear provision because of the undetermined reference to the consolidation accounting rules and the imprecise extrapolation to the criteria contained in Article 21 TRLIS.
Vračilo pomoči, dodeljene na podlagi sheme iz člena 1, je takojšnje in dejansko.
Indeed, Article 21 is initially conceived for laying down the conditions for exempting dividends and income of foreign origin.
Kraljevina Španija zagotovi, da se ta sklep izvede v štirih mesecih po uradnem obvestilu o tem sklepu.
The reference of Article 21 to indirect acquisitions contrasts with the requirement of carrying an economic activity by the directly acquired company.
Člen 6
Moreover, legitimate expectations cannot be founded on the rationale of an aid scheme, Article 12(5) TRLIS, which had already been declared unlawful and incompatible aid in the First and Second Decisions due to the differential tax treatment between foreign acquisitions and domestic acquisitions carried out by companies resident in Spain.
Kraljevina Španija v dveh mesecih po uradnem obvestilu o tem sklepu predloži naslednje podatke:
The Commission believes that the imprecise and unclear character of the provision led to a controversy in its interpretation.
seznam upravičencev, ki so prejeli pomoč na podlagi sheme iz člena 1, in skupni znesek prejete pomoči vsakega upravičenca iz te sheme;
In fact, this controversy is evidenced in most of the consultas of the DGT and TEAC resolutions.
skupni znesek (glavnica in obresti vračila), ki ga mora vrniti vsak upravičenec;
Therefore, the Spanish authorities cannot claim that, despite the restrictive administrative interpretation, Article 12(5) TRLIS could have created legitimate expectations for those undertakings that carried out indirect acquisitions of shareholdings.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
As regards more specifically the acquisition of Scottishpower by Iberdrola, the Commission observes that the merger decision (COMP M.4517) clearly indicated that it was neither necessary nor appropriate to determine if Article 12(5) TRLIS constituted State aid (see paragraph 42 of the decision) for the purposes of the merger decision.
dokumente, ki dokazujejo, da je bilo od upravičencev zahtevano vračilo pomoči.
With reference to the allegations of Spain and of the interested third parties, according to which the replies to the written parliamentary questions created legitimate expectations for the beneficiaries of the aid, the Commission observes that the written parliamentary questions did not focus on the differentiation between direct and indirect acquisition, but questioned whether the scheme provided for in Article 12(5) TRLIS might constitute State aid.
Kraljevina Španija Komisijo obvešča o poteku nacionalnih ukrepov, sprejetih za izvajanje tega sklepa, do dokončnega vračila pomoči, dodeljene v okviru sheme iz člena 1.
Therefore, it could not be inferred from the replies given by the Commission to the written parliamentary questions that both direct and indirect acquisitions would have been covered.
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
As regards the allegation according to which the First and Second decisions would create new legitimate expectations, since they both make reference to indirect acquisitions, the Commission recalls that those references were exclusively made because the national legal provisions mention both direct and indirect acquisition.
Prav tako predloži podrobne informacije o zneskih pomoči in obrestih za vračilo, ki so jih upravičenci že vrnili.
More precisely, Article 12(5) TRLIS cross-refers to Article 21 TRLIS, which requires that at least 5 % of the shareholdings of the non-resident company must be held directly or indirectly by the Spanish company for an interrupted period of one year.
Člen 7
The fact that the Spanish authorities were applying Article 12(5) TRLIS only to direct acquisitions is not contested neither by Spain nor by the interested third parties.
Ta sklep je naslovljen na Kraljevino Španijo.
As already indicated above, the Commission is therefore entitled to rely on the explanations provided by the Member State concerned and therefore it could legitimately assume that the regime was applied as the Member State had indicated.
V Bruslju, 15. oktobra 2014
Moreover, the Commission considers that even though the communication between the Spanish authorities and the Commission — whereby it was explained that in practice it could only be deducted the financial goodwill arising from direct shareholding acquisitions of operating companies — is not reflected in the wording of the decisions, it does not create legitimate expectations for the beneficiaries of the aid that indirect acquisitions were also covered by Article 12(5) TRLIS.
Za Komisijo
The beneficiaries of the aid were already aware of the consistent and systematic administrative practice that excluded indirect shareholdings acquisitions through the shareholding acquisition of a holding from the scope of application of Article 12(5) TRLIS and which had been in place until 2012.
Podpredsednik
In conclusion, the legitimate expectations recognised in the First and Second Decisions cannot be extended to situations that were not covered by the scope of application of the contested measure at the time of the First and Second Decisions.
UL C 258, 7.9.2013, str. 8.
CONCLUSIONS
UL L 7, 11.1.2011, str. 48.
In light of the above, the Commission considers that the new administrative interpretation, which has enlarged the scope of the application of a scheme already declared illegal and incompatible aid without being notified to the Commission, constitutes unlawful incompatible aid in the meaning of Article 1 of Regulation (EC) No 659/1999.
UL L 135, 21.5.2011, str. 1.
The Commission does not consider the measure compatible with the internal market pursuant Article 107(2) and (3) of the Treaty.
Glej Consulta vinculante št. V0608-12 z dne 21. marca 2012.
The aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999,
Glej opombo 1.
HAS ADOPTED THIS DECISION:
Glej člen 21(1)(a) TRLIS.
Article 1
Glej člen 21(1)(b) TRLIS.
The new administrative interpretation adopted by the Kingdom of Spain that extend the scope of application Article 12 (5) of the Real Legislative Decree 4/2004 of 5 March 2004, consolidating the amendments made to the Spanish Company Tax Act in order to cover indirect shareholding acquisitions of non-resident companies through a direct shareholding acquisition of non-resident holding companies, and which has been unlawfully put into effect by the Kingdom of Spain in breach of Article 108(3) of the Treaty, is incompatible with the internal market.
Glej člen 21(1)(c) TRLIS.
Article 2
Člen 21 TRLIS z naslovom „Izvzetje za izognitev mednarodnemu dvojnemu obdavčevanju dividend in dohodka iz tujih virov na podlagi prenosa vrednostnih papirjev, ki pomenijo lastniški kapital podjetij s sedežem zunaj Španije“ je zajet pod naslovom IV TRLIS.
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [65] which is applicable at the time the aid is granted.Article 3
Zakon št. 24/2001 z dne 27. decembra 2001 o ukrepih na področju upravnega, davčnega in socialnega reda.
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Kraljevi zakonski odlok 4/2004 z dne 5. marca o konsolidirani različici španskega zakona o davku od dohodka pravnih oseb.
Article 4
Zakon št. 16/2007 z dne 4. julija 2007 o reformi in prilagoditvi računovodskih pravil zaradi njihovega mednarodnega usklajevanja z računovodskimi pravili EU.
The Kingdom of Spain shall put an end to the aid scheme referred to in Article 1, as regards aid granted to beneficiaries when carrying out indirect acquisitions of shareholdings of non-resident companies through a direct acquisition of shareholdings of holding companies, to the extent that it is incompatible with the common market.
Glej dopis z dne 4. junija 2007, ki ga je Španija poslala v odgovor na zahtevo po informacijah z dne 26. marca 2007.
The Kingdom of Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
Glej dopis z dne 7. maja 2014, ki so ga španski organi poslali v odgovor na zahtevo po informacijah z dne 26. marca 2014.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
V skladu z informacijami, ki so jih predložile nekatere zainteresirane tretje strani, obstajata še drugi upravni razlagi, ki sta povezani s členom 12(5) TRLIS, tj. consultas vinculantes št. V316-05 in št. V2245-06.
The interests shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [66].
Glej opombo 15.
The Kingdom of 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.
Resolucija št. 00/2842/2009; resolucija št. 00/4872/2009 in skupne resolucije, resolucija št. 00/5337/2009 in skupna resolucija; resolucija št. 00/3637/2010 in skupna resolucija.
Article 5
Člena 23 in 24 Kraljevega odloka 1815/1991.
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Glej tudi Consulta vinculante št. CV5615-12 z dne 25. oktobra 2012, ki temelji na enakih preudarkih.
The Kingdom of Spain shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Resolucija sodišča TEAC z dne 26. junija 2012; R.G.: 00/3637/2010 in R.G.: 00/1439/2011.
Article 6
Glej sodbo sodišča Audiencia Nacional; pritožba št. 125/2011; 6. februar 2014.
Within two months following notification of this Decision, the Kingdom of Spain shall submit the following information:
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
the list of beneficiaries 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;
Glej združeni zadevi C-110/98 in C-147/98, Gabalfrisa in drugi.
the total amount (principal and recovery interests) to be recovered from each beneficiary;
Consultas št. 1490-02, št. V0391-05, št. V1316-05 in št. V2245-06; resolucija sodišča TEAC št. 4671-09 z dne 17. septembra 2011.
a detailed description of the measures already taken and planned to comply with this Decision;
Glej sodbo z dne 16. decembra 2010 v zadevi Kahla Thüringen Porzellan GmbH proti Komisiji, C-537/08P.
documents demonstrating that the beneficiaries have been ordered to repay the aid.
Glej sodbo z dne 9. avgusta 1994 v zadevi Namur-Les assurances du crédit proti Komisiji, C-44/93.
The Kingdom of Spain shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed.
Združitev COMP M.4517 – Iberdrola/Scottish Power.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Pisni vprašanji E-4431/05 in E-4772/05.
It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Glej odstavek 83 in naslednje odstavke odločbe ter odstavek 96 in naslednje odstavke sklepa.
Article 7
Številni spori so bili sproženi z Odločbo z dne 28. oktobra 2009 v zadevi C 45/07.
This Decision is addressed to the Kingdom of Spain.
Zlasti sodba Splošnega sodišča z dne 8. marca 2012 v zadevi Iberdrola proti Komisiji, T-211/10; sklepi Splošnega sodišča z dne 21. marca 2012 v zadevah BBVA proti Komisiji, T-225/10; Telefónica proti Komisiji, T-228/10; Ebro/Puleva proti Komisiji, T-234/10, in Modelo Continente proti Komisiji, T-174/11; in Sklep z dne 29. marca 2012 v zadevi AEB proti Komisiji, T-236/10.
Done at Brussels, 15 October 2014.
Sodba Sodišča z dne 19. decembra 2013 v zadevi Telefónica proti Komisiji, C-274/12P.
For the Commission
Še vedno so v postopku pred Splošnim sodiščem zadeve Deutsche Telekom proti Komisiji, T-207/10, Autogrill proti Komisiji, T-219/10, in Banco Santander proti Komisiji, T-227/10.
Vice-President
Številni spori so bili sproženi tudi s Sklepom z dne 12. januarja 2011 v zadevi C 45/07.
OJ C 258, 7.9.2013, p.
Zlasti Sklep Splošnega sodišča z dne 5. junija 2012 v zadevi Iberdrola proti Komisiji, T-431/11; Sklep z dne 13. decembra 2012 v zadevi Cementos Molins proti Komisiji, T-424/11; Sklep z dne 10. junija 2013 v zadevi Barloworld proti Komisiji, T-459/11; Sklep z dne 9. septembra 2013 v zadevah BBVA proti Komisiji, T-429/11; Telefónica proti Komisiji, T-430/11; Altadis proti Komisiji, T-400/11; in Telefónica proti Komisiji, T430/11.
8.
Še vedno so v postopku pred Splošnim sodiščem zadeve Sigma proti Komisiji, T-239/11; Banco Santander proti Komisiji, T-399/11; Axa proti Komisiji, T-405/11; in Prosegur proti Komisiji, T-406/11.
OJ L 7, 11.1.2011, p.
Na Sodišču sta v obravnavi naslednje pritožbi: BBVA proti Komisiji, C-587/13P; in Telefónica proti Komisiji, C-588/13P.
48.
Jasno je tudi, da je vprašanje legitimnih pričakovanj iz odločbe in sklepa omejeno na področje uporabe ukrepov, ki so bili v teh dveh aktih opredeljeni za nezakonito nezdružljivo pomoč.
1.
Glej sodbo z dne 16. decembra 2010 v zadevi Kahla Thüringen Porzellan GmbH proti Komisiji, C-537/08P, točka 44 in naslednje; glej tudi sodbo z dne 20. maja 2010 v zadevi Todaro Nunziatina, C-138/09, točka 31.
See Consulta vinculante V0608-12 of 21 March 2012.
Glej sodbo z dne 16. decembra 2010 v zadevi Kahla Thüringen Porzellan GmbH proti Komisiji, C-537/08P, točka 45.
See footnote 1.
Glej dopis z dne 4. junija 2007, v odgovor na zahtevo Komisije po informacijah z dne 26. marca 2007.
See Article 21(1)(a) TRLIS.
Glej sodbo sodišča Audiencia Nacional z dne 13. oktobra 2011; številka pritožbe 432/2008.
See Article 21(1)(b) TRLIS.
Glej sodbo španskega vrhovnega sodišča z dne 24. junija 2013; RJ/2013/5335.
See Article 21(1)(c) TRLIS.
Poudariti je treba tudi, da sta organ DGT in sodišče TEAC z novo razlago priznala odstopanje od njune prvotne razlage člena 12(5) TRLIS glede nove možnosti uporabe tega člena pri posrednih prevzemih deležev (glej oddelek 2.3.2).
Article 21 TRLIS, entitled ‘Exemption to avoid international double taxation on dividends and income from foreign sources arising from the transfer of securities representing the equity of entities not resident in Spain’ is contained in Title IV TRLIS.
Glej resolucijo sodišča TEAC z dne 3. novembra 2011; R.G.: 2842-09.
Law 4/2001 of 27 December 2001 on Administrative, Fiscal and Social Order measures.
Glej resolucijo sodišča TEAC z dne 26. junija 2012; R.G.: 3637/2010 in 1439/2011.
Royal Legislative Decree 4/2004 of 5 March, on the Consolidated version of the Spanish Corporate Tax Law.
V skladu z resolucijo TEAC ter členoma 23 in 24 Kraljevega odloka 1815/1991.
Law 16/2007 of 4 July 2007 on the reform and adaption of accounting rules for their international harmonization with EU accounting rules.
Komisija navaja simulacijo konsolidacije, saj je ena od zahtev iz člena 21 TRLIS prevzem vsaj 5-odstotnega deleža.
See letter of 4 June 2007 sent by Spain in reply to a request for information of 26 March 2007.
Ta odstotek ne pomeni konsolidacije s prevzemno družbo.
See letter from the Spanish authorities of 7 May 2014 in response to a request for information of 26 March 2014.
Glej resolucijo sodišča TEAC R.G.
According to the information provided by some of interested third parties there are other administrative interpretations that relate to Article 12(5) TRLIS, namely consultas vinculantes V316-05 and V2245-06.
2842-09 z dne 3. novembra 2011.
See footnote 15.
Glej sodbo španskega vrhovnega sodišča z dne 24. junija 2013; RJ/2013/5335.
Resolution 00/2842/2009; Resolution 00/4872/2009 and joint resolutions, Resolution 00/5337/2009 and joint resolution; Resolution 00/3637/2010 and joint resolution.
Glej dopis z dne 4. junija 2007, ki ga je Španija poslala v odgovor na zahtevo po informacijah z dne 26. marca 2007.
Articles 23 and 24 of 1815/1991.
Glej sodbo z dne 16. decembra 2010 v zadevi Kahla Thüringen Porzellan GmbH pro ti Komisiji, C-537/08P, str. 44.
See TEAC Resolution of 3 November 2011; R.G.
COMP M.4517, uvodna izjava 42.
See also the Consulta vinculante CV5615-12 of 25 October 2012, which follows the same line of reasoning.
Španski organi so Komisiji z dopisom z dne 4. junija 2007 sporočili, da se člen 12(5) TRLIS uporablja le za neposredne prevzeme.
TEAC Resolution of 26 June 2012; R.G.:00/3637/2010 and R.G.: 00/1439/2011.
Opozoriti je treba tudi, da se v odgovorih na pisna parlamentarna vprašanja neposredni in posredni prevzemi niso bili posebej razlikovali.
See judgement of the Audiencia Nacional; appeal 125/2011; 6 February 2014.
Združene zadeve 66/79, 127/79 in 128/79, Salumi in drugi, Recueil 1980, str. 1237, točka 14; zadeva C-14/01, Niemann, Recueil 2003, str. I-2279, točka 49.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ L 83, 27.3.1999, p.
Dopis z dne 4. decembra 2012.
1).
Glej zadevo C-537/08P, Kahla Thüringen Porzellan GmbH proti Komisiji, točka 40 in naslednje.
See joint cases C-110/98 and C-147/98 ‘Galbalfrisa and others’.
Sodba Sodišča z dne 22. junija 2006; zadevi C-182/03 in C-217/03, Forum 187 ASBL, ZOdl.
Consultas 1490-02, V0391-05, V1316-05 and V2245-06; TEAC Resolution of 17 September 2011 No 4871-09.
2006, stran I-5479, točka 147.
See Judgement C-537/08P of 16 December 2010, Kahla Thüringen Porzellan GmbH v Commission.
Sodba Sodišča z dne 22. junija 2006; zadevi C-182/03 in C-217/03, Forum 187 ASBL, ZOdl.
See Judgement C-44/93 of 9 August 1994, Namur — Les assurances du credit v Commission.
2006, stran I-5479, točka 159.