natgillin/translations-raw huggingface dataset:
The Commission considers that all parties involved in STL operations are undertakings within the meaning of Article 107(1) TFEU — and this is not contested by Spain [70] or any third-party — since their activities consist in offering goods and services in a market [71].
Utemeljitev teh omejitev, ki uvajajo dodatne elemente selektivnosti, ni bila podana.
More precisely, shipyards offer newly built vessels or construction, repair and renovation services; leasing companies offer financing facilities; EIGs charter out and sell vessels; investors offer goods and services on a wide range of markets, except if they are individuals not exercising any economic activity, in which case they are not covered by this Decision; shipping companies offer maritime transport services; organising banks offer intermediation and financing services and other intermediaries provide intermediation or consulting services.
Poleg tega Španija ni pojasnila, zakaj je potrebno predhodno dovoljenje.
Existence of a selective advantage
Zagotovitev realnosti posla zakupa se na primer zdi enako pomembna za zagotovitev možnosti običajnega odbitka stroškov zakupa/amortizacije sredstva ali uporabe pospešene amortizacije kot za predčasno uporabo te amortizacije.
According to settled case-law: ‘Article 107(1) of the Treaty requires it to be determined whether, under a particular statutory scheme, a State measure is such as to favour ‘certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by the scheme in question, are in a comparable legal and factual situation.
Vendar za prve ukrepe ni potrebno predhodno dovoljenje in zdi se, da bi za navedene ukrepe zadostovala naknadna preveritev jasnih in objektivnih meril, ki se uporabljajo za predčasno amortizacijo zakupljenih sredstev.
If it is, the measure concerned fulfils the condition of selectivity.’ [72]
Komisija je v Odločbi C(2011) 4494 final navedla, da so španski organi na srečanju potrdili, da so se glede na izdana dovoljenja pogoji iz člena 115(11) TRLIS šteli za izpolnjene le v primeru pridobitev plovil, ki so prešla z običajnega režima obdavčitve dohodkov pravnih oseb na sistem davka na tonažo [79], in poznejšem prenosu lastništva plovila na podjetje za pomorske prevoze prek izvršitve opcije v okviru zakupa plovila brez posadke.
Accelerated depreciation (Article 115(6) TRLIS) — Measure 1
Španija je zanikala [80], da je podala takšno izjavo, vendar je priznala, da je prišlo do težav pri razlagi [81].
In Decision C(2011) 4494 final, the Commission said that, if the measure constituted aid, it would be existing aid and it did not conduct an assessment.
Komisija ugotavlja, da ni bil predložen noben dokaz, da so bila dovoljenja za uporabo predčasne amortizacije izdana v drugih okoliščinah [82].
As a result of the formal investigation, the Commission has now come to the conclusion that this measure, taken in isolation, does not constitute State aid because it does not favour certain undertakings or the production of certain goods.
Na podlagi primerov, ki so jih zagotovili španski organi, se zdi, da prošnje za predčasno amortizacijo, ki so jih pri davčni upravi vložila gospodarska interesna združenja, vsebujejo podroben opis celotne organizacije SPN in vse ustrezne pogodbe (predvsem pogodbo o gradnji ladje, zakupno pogodbo, pogodbo o zakupu plovila brez posadke, opcijske pogodbe ter pogodbo o prevzemu in odpustu dolga).
The Commission notes that the measure is applicable to all companies which are subject to income tax in Spain without any limitation as to their sector of activity, place of establishment, size, legal status or location of the assets.
Po navedbah Španije so ti elementi potrebni za preverjanje skladnosti s pogoji iz členov 115(11) in 48(4) TRLIS ter člena 49 RIS.
It also applies without exception to all goods that are subject to depreciation.
Vendar pa Komisija ugotavlja, da postopek, določen v izvedbenih predpisih [83], davčni upravi daje pomembne diskrecijske pravice, da lahko razlaga zakonske zahteve in morda določa dodatne pogoje.
Moreover, the limitation to leased assets does not constitute an element of selectivity as the acquisition of any assets can be financed through financial leasing contracts which are generally accessible to companies of all sectors and sizes.
Davčna uprava lahko zlasti zahteva kakršne koli dodatne informacije, ki se ji zdijo pomembne za oceno [84].
There is no indication that the recipients of the measure are de facto concentrated in certain sectors or types of production.
V zvezi s tem Komisija ugotavlja tudi, da so prošnje, ki so jih vložili vložniki, v nekaterih predloženih primerih vsebovale tudi dodatne priloge, ki niso potrebne za dokazovanje skladnosti s pogoji iz členov 115(11) in 48(4) TRLIS ter člena 49 RIS: (1) podroben izračun skupnih davčnih ugodnosti in kako bodo razdeljene med podjetje za pomorski prevoz na eni strani in gospodarsko interesno združenje ali njegove vlagatelje na drugi strani ter (2) izjavo ladjedelnice s podrobno navedbo pričakovanih gospodarskih in socialnih koristi, ki naj bi jih prinesla pogodba o gradnji ladje.
The statistics provided by Spain concerning the use of Article 115 TRLIS by Spanish taxpayers (see graphs below) confirm that financial leasing is used by companies exhibiting a wide range of taxable revenues (45 % of the declared users of Article 115 earn less than EUR 1 million and 70 % less than EUR 3 million) (see left-hand chart).
Po navedbah nekaterih pritožnikov davčna uprava zahteva te dokumente v okviru postopka za pridobitev dovoljenja.
The absolute amount of the tax advantage that can result from the deduction of an extra expense [73] pursuant to Article 115 TRLIS also varies according to the taxpayer’s revenue (see right-hand chart).
Po navedbah Španije pa so vložniki (gospodarska interesna združenja) te elemente predložili na lastno pobudo.
Source: Ministry for Economic Affairs and Finance
Ti dokumenti kažejo zlasti, da se upoštevata pomen pogodbe o gradnji ladje za špansko gospodarstvo in skupna davčna ugodnost, ki nastane zaradi posla na podlagi SPN.
The Spanish authorities have also confirmed that leasing contracts and Article 115 TRLIS can be used with respect to assets built (or originating) in other Member States.
Komisija ugotavlja, da obvezni postopek za pridobitev predhodnega dovoljenja, potrebna razlaga nejasnih pogojev iz členov 115(11) in 48(4) TRLIS ter člena 49 RIS ter možnost, da davčna uprava zahteva kakršen koli dodaten dokument ali informacije, jasno dokazujejo, da ima davčna uprava precejšnje diskrecijske pravice pri izvajanju naloge izdajanja dovoljenj za posle, ki temeljijo na SPN.
Finally, the Commission notes that the conditions of application of Article 115(6) TRLIS are clear, objective and neutral and that no prior authorisation is necessary for it to apply.
Kot je navedeno v Obvestilu Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka (v nadaljnjem besedilu: obvestilo o davčni pomoči) [85], Sodišče priznava, da obravnavanje gospodarskih subjektov na diskrecijski osnovi lahko pomeni, da individualna uporaba splošnega ukrepa dobi značilnosti selektivnega ukrepa, predvsem kadar uporaba diskrecije presega preprosto upravljanje davčnih prihodkov glede na objektivne kriterije [86] [87].
As a consequence, the tax administration does not have the power to authorise or reject at its own discretion the application of that measure [74].
Komisija zato meni, da diskrecijska uporaba predčasne amortizacije zakupljenih sredstev na podlagi členov 115(11) in 48(4) TRLIS ter člena 49 RIS daje selektivno prednost gospodarskim interesnim združenjem, udeleženim v poslih na podlagi SPN, in njihovim vlagateljem.
The Commission therefore concludes that the accelerated depreciation of leased assets (Article 115(6) TRLIS) as such does not confer a selective advantage on the EIGs in STL operations.
Komisija meni, da davčna preglednost gospodarskih interesnih združenj, določena v členih 48 in 49 TRLIS, zgolj omogoča, da se različni subjekti pridružijo in financirajo kakršno koli naložbo ali izvajajo katero koli gospodarsko dejavnost.
Discretionary application of early depreciation (Article 115(11) Article 48(4)TRLIS and Article 49 RIS) — Measure 2
Zato navedeni ukrep gospodarskim interesnim združenjem ali njihovim članom ne daje nobene selektivne prednosti.
The rules on depreciation in Spanish tax legislation (Article 11 TRLIS) generally provide that the cost of an asset should be spread over its economic life — hence from the moment it is used for an economic activity.
Sistem davka na tonažo (členi 124 do 128 TRLIS) – ukrep 4
According to Article 115(6) TRLIS, accelerated depreciation of leased assets should take account of the date on which the asset became operational.
Kot je pojasnjeno v uvodni izjavi 17, se v normalnih okoliščinah, tj. če družba ostane v splošnem sistemu davka od dohodkov pravnih oseb in ne preide na sistem davka na tonažo, davčna ugodnost, ki nastane zaradi predčasne ali pospešene amortizacije sredstev v prvih letih (skrite davčne obveznosti se povečajo), v veliki meri izravna v naslednjih letih (skrite davčne obveznosti se zmanjšajo) ali ob prodaji ali razstavitvi sredstva (obdavčitev kapitalskega dobička).
Since it allows accelerated depreciation to begin before the asset starts being used, Article 115(11) TRLIS confers an economic advantage.
Ta proces v celotnem obdobju povzroči odlog plačila določenih zneskov davka.
This possibility is an exception to the general rule set out in Article 115(6) and is subject to discretionary authorisation by the Spanish authorities; this measure is therefore at first sight selective.
Ker davek, plačan v okviru sistema davka na tonažo, ni odvisen od razlike med prihodki in odhodki, prehod na sistem davka na tonažo sredi obdobja pomeni, da se skrite davčne obveznosti ne poravnajo.
Contrary to what Spain and some third parties allege, the criteria for granting the authorisation are not clear and objective, and even if they were clear and objective this would not be sufficient to rule out their selective nature [75].
V primerjavi s tem, kar bi se zgodilo v okviru splošnega davčnega sistema, odlog plačila skritih davčnih obveznosti, ki ga dovoljuje člen 125(2) TRLIS, v okviru sistema davka na tonažo daje dodatno selektivno gospodarsko prednost družbam, ki preidejo na ta sistem, v primerjavi z družbami, ki ostanejo v splošnem davčnem sistemu.
The Commission notes that the criteria set out in Article 115(11) TRLIS are vague and require interpretation from the tax administration which has not published any administrative rules or explanations in this respect.
Kot je pojasnjeno v oddelku 5.4, se sistem davka na tonažo, kot ga je odobrila Komisija, ne uporablja za davčno obravnavo prihodkov, ustvarjenih z dajanjem plovil brez posadke v zakup, kar je torej nova in ne veljavna pomoč.
The discretionary application of early depreciation on the basis of vague criteria introduces selectivity into the STL system, even if the discretionary powers are not exercised in an arbitrary manner [76].
V primerjavi s tem, kar je bilo odobreno kot del sheme davka na tonažo, člen 50(3) RIS zagotavlja nadaljnjo prednost: z uvedbo izjeme od običajne uporabe člena 125(2) TRLIS se za določena morska plovila, ki bi se običajno obravnavala kot rabljena, ob prehodu na sistem davka na tonažo šteje, da so nova.
In addition, the Commission notes that Spain did not convincingly explain why all the conditions imposed by Article 48(4) TRLIS and Article 49 RIS are necessary to avoid abuses.
Zato je poravnava skritih davčnih obveznosti, ki je običajno odložena do prodaje ali razstavitve sredstva v skladu s členom 125(2) TRLIS, dokončno odpravljena.
For example, the specific characteristics of the economic use of the asset [77] must be demonstrated, as well as the absence of effect on the taxable amount arising from the use of the asset or transfer of ownership [78].
Ta odprava pomeni gospodarsko prednost.
No justification was presented for these limitations, which introduce further elements of selectivity.
Gospodarska prednost, ki jo zagotavlja člen 50(3) RIS, je selektivna, ker ni na voljo za vsa sredstva.
Nor did Spain demonstrate why a prior authorisation is necessary.
Na voljo ni niti za vsa sredstva, za katera se uporabljata shema davka na tonažo in člen 125(2) TRLIS.
Ensuring the reality of a leasing operation, for instance, appears as important for allowing the normal deduction of the leasing/depreciation costs of an asset or for applying accelerated depreciation as it is for the early application of this depreciation.
Dejansko je ta prednost na voljo le pod pogojem, da se je plovilo pridobilo na podlagi pogodbe o finančnem zakupu, ki jo je davčna uprava predhodno odobrila.
However, the first measures are not subject to prior authorisation and, as is the case for those measures, an ex-post verification of the clear and objective criteria applicable to the early depreciation of leased assets would appear to suffice.
Kot je bilo že navedeno, so španski organi potrdili, da je davčna uprava štela, da je ta pogoj dejansko izpolnjen le, če je bila pogodba o finančnem zakupu odobrena na podlagi prošnje za predčasno amortizacijo v skladu s členom 115(11) TRLIS.
Spain has denied [80] having made such a statement but acknowledged that there were difficulties of interpretation [81].
Kot je navedeno v oddelku 5.3.2.2, so bila ta dovoljenja izdana na podlagi precejšnjih diskrecijskih pravic davčne uprave in samo v zvezi z novozgrajenimi morskimi plovili.
The Commission notes that no evidence was provided establishing that authorisations for applying early depreciation have been granted in other circumstances [82].
V nasprotju s trditvami Španije in nekaterih tretjih strani člen 50(3) RIS ne podaja zgolj pojasnil v zvezi s prijavo posebnega postopka ali pojmom „rabljenega plovila“.
On the basis of the examples provided by the Spanish authorities, it appears that the requests for early depreciation filed by EIGs with the tax administration describe in detail the whole STL organisation and provide all the relevant contracts (in particular, shipbuilding contract, leasing contract, bareboat charter, option contracts, debt assumption and release agreement).
Ker določa, da se zakupljeno plovilo na dan, ko zakupnik uveljavi nakupno opcijo, še vedno šteje za novo, če je davčna uprava predhodno odobrila zakupno pogodbo, navedeni člen odstopa od posebnega postopka [88], določenega v členu 125(2) TRLIS.
According to Spain, these elements are necessary to check compliance with the conditions imposed by Articles 115(11) and Article 48(4) TRLIS and Article 49 RIS.
To prinaša dodatno selektivno prednost, saj preprečuje obdavčenje poznejših kapitalskih dobičkov.
However, the Commission notes that the procedure set out in the implementing regulations [83] confers important discretionary powers on the tax administration to interpret the legal requirements and possibly impose additional conditions.
Komisija meni, da dodelitve te dodatne selektivne prednosti, bodisi s sklicevanjem na splošno davčno shemo ali celo na običajno uporabo alternativnega sistema davka na tonažo in člena 125(2) TRLIS, kot jih je odobrila Komisija, ni mogoče upravičiti z naravo in splošno shemo španskega davčnega sistema.
In particular, the administration is allowed to require any additional information they may deem relevant for the assessment [84].
Komisija je res odobrila člen 125(2) TRLIS kot poseben postopek, ki naj bi preprečil zlorabo člena 125(1), tj. subjektom preprečil, da prenesejo rabljena in prekomerno amortizirana plovila v sistem davka na tonažo izključno zato, da bi jih lahko prodali z znatnim kapitalskim dobičkom, ki bi bil v okviru sheme davka na tonažo oproščen davka.
In this respect, the Commission also notes that in some of the examples provided, the requests filed by the applicants also featured additional annexes which are not necessary to demonstrate compliance with the conditions imposed by Articles 115(11) and 48(4) TRLIS and Article 49 RIS: (1) a detailed calculation of the overall tax advantages and how they will be shared between the shipping company, on the one hand, and the EIG or its investors on the other hand, and (2) a statement by the shipyard, detailing the economic and social benefits expected from the shipbuilding contract.
Komisija v zvezi s tem ugotavlja, da posli na podlagi SPN vključujejo gospodarska interesna združenja, ki zakupijo (in imajo kratek čas v lasti) eno samo plovilo, ki ga sama ne upravljajo, nato pa preidejo na sistem davka na tonažo za zelo omejen čas, ki je potreben za izvršitev opcije zakupne pogodbe in prenos lastništva njihovega edinega plovila na podjetje za pomorske prevoze.
According to some complainants, these documents are required by the tax administration in the context of the authorisation process.
Zdi se, da takšni posli niso v skladu s cilji sistema davka na tonažo, ki so predvideni v smernicah za pomorski promet.
According to Spain, these elements were provided by the applicants (EIGs) on their own initiative.
Zato se Komisija ne strinja, da je logično, da se na dan, ko se izvrši opcija, plovilo obravnava kot „novo“, ker ga pred zakupnikom ni nihče uporabljal ali ker je bil dogovor o izvršitvi opcije sklenjen že pred podpisom zakupne pogodbe.
These documents indicate, in particular, that the importance of a shipbuilding contract for the Spanish economy is taken into account, as well as the overall tax advantage generated by the STL operation.
V zvezi s prvim delom te trditve Komisija ugotavlja, da se omejitveno pravilo uporablja tudi za plovila, ki jih en subjekt prenese iz običajnega davčnega sistema v sistem davka na tonažo, tj. brez spremembe lastništva in brez tretjih strani, ki bi uporabljale plovilo.
The Commission concludes that the compulsory prior authorisation procedure, the necessary interpretation of the vague conditions of Articles 115(11) and 48(4) TRLIS and Article 49 RIS, and the possibility for the tax administration to request any additional document or information are clear evidence that the tax administration enjoys wide discretionary powers in the exercise of its task of authorising STL operations.
V zvezi z drugim delom trditve dejstvo, da je dogovor glede opcije že dosežen, nima nobene povezave z ugotovitvijo, ali je plovilo novo.
As mentioned in the Commission Notice on the application of the State aid rules to measures relating to direct business taxation (hereinafter ‘the Notice on fiscal aid’) [85], the Court of Justice acknowledges that treating economic agents on a discretionary basis may mean that the individual application of a general measure takes on the features of a selective measure, in particular where exercise of the discretionary power goes beyond the simple management of tax revenue by reference to objective criteria [86] [87].
Komisija ni prejela nobenega pojasnila, zakaj je treba takšno plovilo na dan, ko se izvrši opcija, obravnavati kot novo, ne glede na to, kdo je lastnik.
The Commission therefore considers that the discretionary application of early depreciation of leased assets by application of Articles 115(11) and Article 48(4) TRLIS and Article 49 RIS confers a selective advantage on the EIGs involved in STL operations and on their investors.
Poleg tega ni prejela nobenega prepričljivega pojasnila, zakaj bi bila ta hipoteza smiselna le, če bi zakupno pogodbo predhodno odobrila davčna uprava.
The Commission considers that the tax transparent status of EIGs enshrined in Articles 48 and 49 TRLIS merely enables different operators to join and finance any investment or carry out any economic activity.
V zvezi s tem Komisija ugotavlja, da kapitalski dobiček ne bi bil oproščen davka, če bi bilo v členu 50(3) RIS pojasnjeno le, da se zakupljena plovila obravnavajo kot nova na dan, ko je podpisana pogodba, brez upoštevanja datuma izvršitve opcije.
As a consequence, that measure does not confer any selective advantage on the EIGs or their members.
V navedenem primeru bi bilo treba gospodarsko interesno združenje obravnavati kot lastnika plovila pred njegovim prehodom na sistem davka na tonažo, plovilo bi se obravnavalo kot rabljeno ob vstopu v sistem davka na tonažo in uporabil bi se člen 125(2) TRLIS, zato bi bila poravnava skritih davčnih obveznosti ali obdavčitev kapitalskega dobička odložena do prodaje ali razstavitve plovila.
The tonnage tax system (Articles 124 to 128 TRLIS) — Measure 4
Komisija zato meni, da člen 50(3) RIS daje selektivno prednost podjetjem, ki pridobijo plovila na podlagi pogodb o finančnem zakupu, ki jih je predhodno odobrila davčna uprava, in zlasti gospodarskim interesnim združenjem ali njihovim vlagateljem, vključenim v posle na podlagi SPN.
As explained in Section 2.2.4 above, the TT system constitutes an existing State aid scheme, approved by Commission Decision C(2002)582 final of 27 February 2002.
Selektivna prednost, ki je posledica SPN kot celote.
It includes the rules under Article 125(2) TRLIS concerning the treatment of hidden tax liabilities and capital gains in the context of a transfer to the TT system of used or second-hand assets previously subject to the general tax system.
Prejemniki prednosti
Indeed, as explained in recital 17 above, under normal circumstances — i.e. when a company stays within the general corporate tax system rather than switching to the TT system — the tax advantage resulting from early or accelerated depreciation of assets in the first years (increasing hidden tax liabilities) is offset to a large extent in the subsequent years (decreasing hidden tax liabilities) or upon sale or dismantling of the asset (taxation of capital gain).
Znesek gospodarske prednosti, ki je posledica SPN kot celote, ustreza prednosti, ki je gospodarsko interesno združenje v enakem poslu financiranja ne bi pridobilo, če bi se uporabili samo splošni ukrepi.
Over the whole period, this process results in the deferral of the payment of certain amounts of tax.
V praksi ta prednost ustreza vsoti prednosti, ki jih gospodarsko interesno združenje pridobi z uporabo zgoraj navedenih selektivnih ukrepov in vključujejo:
Because the tax paid under the TT system does not depend on the difference between revenue and expenditure, a switch to the TT system in the middle of the period implies that hidden tax liabilities are not settled.
obresti, prihranjene pri plačilu davka, ki je odloženo zaradi predčasne amortizacije (člena 115(11) in 48(4) TRLIS ter člen 49 RIS),
Compared with what would happen in the context of the general tax system, the deferral under the TT system of the settlement of hidden tax liabilities as permitted by Article 125(2) TRLIS confers an additional selective economic advantage on the companies that switch to the TT system, as against those that stay within the general tax system.
znesek davka, ki ga ni treba plačati, ali obresti, prihranjene z odložitvijo davka zaradi sheme davka na tonažo (člen 128 TRLIS), glede na to, da gospodarsko interesno združenje ni bilo upravičeno do sheme davka na tonažo,
As explained below, in Section 5.4., the TT system as approved by the Commission does not extend to the tax treatment of revenues obtained from bareboat chartering, which therefore constitutes not existing, but new aid.
znesek davka na kapitalski dobiček od prodaje plovila, ki ga zaradi člena 50(3) RIS ni treba plačati.
Compared with what was authorised as part of the notified TT scheme, Article 50(3) RIS provides a further advantage: by establishing an exception to the normal application of Article 125(2) TRLIS, certain sea-going vessels that would normally be regarded as used or second-hand are deemed to be new on transfer to the TT system.
Če se SPN obravnava kot celota, je prednost selektivna, ker je bila odvisna od diskrecijskih pravic, ki jih je davčna uprava dobila zaradi obveznega postopka za pridobitev predhodnega dovoljenja in nenatančnega besedila pogojev, ki veljajo za predčasno amortizacijo.