natgillin/translations-raw huggingface dataset:
According to Spain and certain third parties, this measure is generally applicable to all types of assets and all sectors.
V zvezi s tem AEB meni, da bi morala Komisija podrobneje raziskati razloge, zakaj financiranje ni bilo izvedeno.
The different tax and accounting treatment of leasing fees does not entail any de facto selectivity, which is borne out by the diversity of the sectors applying this measure.
Če nekatera podjetja za pomorske prevoze, kot trdi Komisija na podlagi neuradnih informacij, niso mogla najti banke, ki bi organizirala posel, je to bolj posledica dejstva, da se pogodbene stranke niso mogle dogovoriti o določenih elementih poslov, kot je na primer cena.
In addition, the Spanish corporate tax system allows alternative arrangements for accelerated depreciation.
AEB uradno zanika, da se je kateri koli njen član srečal s španskimi organi ali imel neuradne stike z njimi.
The AEB states that straight-line depreciation cannot be regarded as the (sole) reference for establishing the existence of an advantage because other methods of depreciation are generally allowed.
Dejansko situacija ni enaka tisti, opisani v odločbi Komisije o francoski GIE fiscaux [38], kjer je bilo ugotovljeno, da je bil pogoj, da bi moralo financiranje prinašati znatne gospodarske in socialne koristi, nenatančen in prepuščen presoji davčnih organov.
Article 11 TRLIS and Articles 1-5 RIS provide for the possibility of applying degressive methods such as the declining balance [35] or the sum-of-the-year-digit (SYD) methods [36] as well as the possibility of depreciating an asset according to a specific plan agreed with the tax administration [37].
Ravno nasprotno pa AEB zanika, da so pogoji iz člena 49 RIS nenatančni in da jih je mogoče različno razlagati.
The AEB cites as an example that the declining balance method would be applicable at a rate 2,5 times higher than the applicable straight-line depreciation rate, i.e. 25 %.
Zato se predčasna amortizacija enako kot pospešena amortizacija na splošno uporablja za vse vrste sredstev in vse sektorje.
Discretionary application of early depreciation (Article 115(11) TRLIS, Article 48(4) TRLIS and Article 49 RIS) — Measure 2
Ta ukrep je splošen ukrep.
It is argued that early depreciation is just a method of accelerated depreciation which establishes that accelerated depreciation can start, under certain conditions, before the date when the asset is delivered to and operated by the final user.
Ker pomeni metodo uporabe pospešene amortizacije, bi jo bilo treba v primeru, da se šteje za pomoč, obravnavati kot veljavno pomoč.
If it were not possible to deduct the amounts paid during the construction of the asset, this would in fact imply an anticipation of taxation.
Davčna preglednost gospodarskih interesnih združenj (člen 48 TRLIS) – ukrep 3
Early depreciation only restores neutrality and the correspondence between the financial flow and the tax treatment.
Po mnenju AEB je preglednost gospodarskih interesnih združenj skladna z logiko španskega davčnega sistema.
The AEB insists that the possibility of anticipating the start of the depreciation period is a general measure that is also provided for in Article 11(1)(d) TRLIS and in Article 5 RIS, which define the general rules applicable to depreciation.
Ta preglednost različnim vlagateljem omogoča, da izvedejo skupno naložbo, ki je nobeden od njih ne bi izvedel sam, ter zaradi te preglednosti in v zvezi z njihovim deležem v naložbi poleg tega uporabijo davčno obravnavo, ki bi se uporabila, če bi naložbo izvedli ločeno.
These provisions allow the tax administration to approve a specific depreciation plan presented and justified by the taxable person, including for assets under construction.
Zato ni prednosti, ki bi bila povezana z uporabo statusa gospodarskega interesnega združenja.
The sole aim of prior authorisation of early depreciation and the procedure followed by the tax administration is to check that the operation is real and that the objective criteria laid down in the legislation are met.
Poleg tega ta status ne vključuje nobenih sektorskih omejitev.
In particular, it must be ensured in advance that: there is a lease agreement whose start date is prior to the commissioning or delivery of the asset; when the request is made it is indicated that payments for the recovery of the cost of the asset are deductible; the contract is for the acquisition of an asset requiring a long contractual/construction period in line with the operating conditions of the asset; the asset construction contract is signed, and that an indication is given of the specific contractual conditions governing use of the asset.
Vsak Španski davkoplačevalec je lahko član gospodarskega interesnega združenja.
Besides the general conditions set out in Article 49 RIS, an additional condition is imposed by Article 48(4) TRLIS when the applicant is an EIG.
Torej ta ukrep ni selektiven.
The authorisation does not depend on the application of other measures or the submission of additional documents.
Sistem davka na tonažo (členi 124 do 128 TRLIS) – ukrep 4
Finally, the absence of any discretion in the procedure is illustrated by the fact that no application filed with the tax administration has ever been rejected.
Ker je Komisija v Odločbi C(2011) 4494 final navedla, da je leta 2002 odobrila španski sistem davka na tonažo kot pomoč, združljivo s smernicami za pomorski promet [39], so španski organi svoje pripombe osredotočili na obseg odobritve iz leta 2002 in na posebno vprašanje, ali lahko finančna gospodarska interesna združenja [40], udeležena v poslih na podlagi SPN, koristijo shemo davka na tonažo.
In that respect, the AEB considers that the Commission should investigate more closely the reasons why financing operations are not carried out.
V zvezi z vprašanjem, ali lahko finančna gospodarska interesna združenja [40] Komisija meni, da uporaba davka na tonažo za gospodarska interesna združenja ni problematična, če dejansko upravljajo plovila zaradi izvajanja storitev pomorskega prevoza in izpolnjujejo pogoje iz smernic za pomorski promet.
If, as maintained by the Commission on the basis of informal information, some shipping companies were unable to find a bank to organise the operation, this has more to do with the fact that the parties could not agree on certain elements of the operations, such as the price.
Če se ta ukrep šteje za državno pomoč, bi ga bilo zato treba obravnavati kot veljavno pomoč.
The AEB formally denies that any of its members participated in any meeting or informal contact with the Spanish authorities.
Člen 50(3) RIS – ukrep 5
In fact, the situation is not the same as that described in the Commission Decision on the French GIE fiscaux [38], where the condition that the operation should represent a significant economic and social interest was found to be imprecise and left to the discretion of the tax authorities.
Španija, PYMAR in nekatere banke trdijo, da člen 50(3) RIS vsebuje samo izvedbene ukrepe, katerih namen je zagotoviti pravno varnost.
On the contrary, the AEB denies that any of the conditions specified by Article 49 RIS is imprecise and open to interpretation
Trdijo, da morajo biti vsebinski elementi davčnega ukrepa v skladu z načeli španskega pravnega sistema vedno urejeni z zakonom in da ta določba iz kraljeve uredbe ne uvaja nič novega, temveč zgolj pojasnjuje področje uporabe člena 125(2) TRLIS.
As a consequence, early depreciation — in the same way as accelerated depreciation — is generally applicable to all types of assets and all sectors.
Ne odstopa od zakona in ne ustvarja dodatnih koristi.
It is a general measure.
Neobdavčitev kapitalskih dobičkov je že bila del sheme, ki jo je odobrila Komisija, zato bi jo bilo treba v primeru, da pomeni pomoč, obravnavati kot veljavno pomoč.
As it is a method of applying accelerated depreciation, if it considered to be aid, it should be regarded as existing aid.
Poleg tega Španija in domnevni prejemniki trdijo, da je logično, da se plovilo obravnava kot „novo“, saj ga pred zakupnikom ni nihče uporabljal, dogovor o izvršitvi opcije pa se sklene ob podpisu zakupne pogodbe [43].
According to the AEB, the transparency of EIGs is consistent with the logic of the Spanish tax system.
PRIPOMBE V ZVEZI S PRENOSOM DRŽAVNIH SREDSTEV IN ODGOVORNOSTJO DRŽAVE ZA UKREPE
This transparency allows several investors to make a joint investment which none of them would undertake on its own and yet to apply — because of this transparency and in respect of their share in the investment — the tax treatment that would have applied had they invested on their own.
Pritožniki trdijo, da davčna olajšava pomeni prenos državnih sredstev v obliki izgube davčnih prihodkov.
Hence there is no advantage linked to the application of EIG status.
Ukrepe SPN/davčne ukrepe je mogoče pripisati državi, ker so vsi ukrepi navedeni v španski zakonodaji.
Moreover, this status does not entail any sectoral limitations.
Poleg tega uporaba SPN temelji na dovoljenju, ki ga izdajo davčni organi.
Any Spanish taxpayer can be a member of an EIG.
Tudi če se ta dovoljenja nanašajo na posamezne ukrepe, je jasno, da so v praksi izdana za celotne transakcije SPN.
It is therefore not selective.
To potrjuje dejstvo, da je v prošnji za predčasno amortizacijo, vloženi pri davčni upravi, podrobno opisana vzpostavitev in razdelitev davčne ugodnosti med gospodarskim interesnim združenjem ali vlagatelji in podjetjem za pomorske prevoze ter navedeno obvestilo ladjedelnice glede pričakovanih socialnih in gospodarskih koristi dogovora.
The TT system (Articles 124 to 128 TRLIS) — Measure 4
Če ti dokumenti niso pogoj za izdajo dovoljenja, ni razloga, zakaj bi se sistematično predložili.
As the Commission stated in Decision C(2011) 4494 final that it had authorised the Spanish TT system in 2002 as aid compatible with the Maritime Guidelines [39], the Spanish authorities and the third parties focus their comments on the scope of the 2002 approval and on the specific issues of whether financial EIGs [40] involved in STL operations should benefit from the TT scheme.
Podjetja za pomorske prevoze pa na drugi strani trdijo, da popusta na prvotno ceno, ki ga ladjedelnica prizna gospodarskemu interesnemu združenju, ni mogoče pripisati državi, saj izhaja iz zasebnih pogodbenih razmerij med gospodarskim interesnim združenjem in podjetjem za pomorske prevoze, udeleženim v poslu.
As to the question whether financial EIGs [40] The Commission does not consider the application of the tonnage tax to EIGs to be a problem in so far as they actually operate vessels to provide maritime transport services and meet the conditions laid down in the Maritime Guidelines.
PRIPOMBE V ZVEZI Z IZKRIVLJANJEM KONKURENCE IN VPLIVOM NA TRGOVINO
involved in STL operations — which do not operate vessels but invest in them and charter them out as part of financial investments — should benefit from the TT system, Spain maintains that the companies operate vessels by chartering them out and have therefore been listed in Spanish shipping registers (as shipping companies) since the entry into force of Article 1 of Royal Decree 1027/1989 [41] of 28 July 1989, repeated in Article 9 of Law 27/1992 of 24 November 1992.
[…] meni, da obseg zadevnih prednosti (14 milijonov EUR v primeru, navedenem v Odločbi C(2011) 4494 final) nedvomno vpliva na tržni položaj prejemnikov in zato povzroča znatno izkrivljanje na trgih z visoko stopnjo konkurence.
As the Commission has authorised the application of the TT system to all companies listed in the Spanish shipping registers [42], this authorisation includes companies that own vessels and rent or lease them out to third parties.
Shema španskim ladjedelnicam zagotavlja veliko prednost, saj jim omogoča, da spodbujajo prodajo svojih ladij po cenah, ki so nižje od cen drugih evropskih ladjedelnic in vključujejo koristi na podlagi SPN.
If that measure is regarded as State aid, it should therefore be considered existing aid.
[…] se sklicuje na statistične podatke španskega ministrstva za industrijo, ki kažejo, da so španske ladjedelnice sčasoma oskrbovale vse več tujih lastnikov ladij.
Article 50(3) RIS — Measure 5
V zvezi s podjetji za pomorske prevoze […] meni, da jim nakup ladij od španskih ladjedelnic po veliko nižji ceni omogoča, da prihranijo več milijonov eurov pri znatnem delu njihovih fiksnih stroškov.
Spain, PYMAR and some banks argue that Article 50(3) RIS only contains implementing measures intended to provide legal certainty.
Ker je ta ugodnost razporejena po celotnem obdobju povrnitve vrednosti ladje, tem podjetjem daje konkurenčno prednost pred drugimi subjekti v pomorskem prometu in zato že več let izkrivlja konkurenco.
They maintain that, in accordance with the principles of the Spanish legal system, substantive elements of a tax measure must always be governed by law and that this provision — which is contained in a Royal Decree — does not introduce anything new but only clarifies the scope of Article 125(2) TRLIS.
Kot je bilo že navedeno, lastniki ladij trdijo, da imajo vsa podjetja za pomorske prevoze dostop do pogojev, ki jih ponujajo španske ladjedelnice, in lahko zato koristijo vse cenovne popuste, ki jih lahko ponudijo te ladjedelnice.
It does not depart from the law or create additional benefits.
Trdijo tudi, da so plačali pošteno tržno ceno in niso bili deležni nobene gospodarske prednosti.
The non-taxation of capital gains already formed part of the scheme authorised by the Commission and therefore, if it constitutes aid, it should be regarded as existing aid.
Zato ni verjetno, da bo pridobitev plovil od španskih ladjedelnic znatno zmanjšala njihove stroške poslovanja ali trajno okrepila njihov položaj, kot je navedla Komisija v Odločbi C(2011) 4494 final.
Furthermore, Spain and the alleged recipients maintain that it is logical to consider the vessel to be ‘new’ since no one used it before the leaseholder, and the exercise of the option is agreed when the leasing contract is signed [43].
PRIPOMBE V ZVEZI Z OPREDELITVIJO PREJEMNIKOV POMOČI
The AEB states that normally an asset is considered to be new when it is acquired via the option of a leasing contract.
AEB meni, da gospodarska interesna združenja ne morejo biti prejemniki pomoči.
OBSERVATIONS RELATED TO THE TRANSFER OF STATE RESOURCES AND THE IMPUTABILITY OF THE MEASURES TO THE STATE
Zaradi njihove davčne preglednosti so vlagatelji tisti, ki morajo plačevati davke, ki izhajajo iz poslovne dejavnosti gospodarskega interesnega združenja.
According to the complainants, a tax deduction implies a transfer of state resources in the form of a loss of tax revenue.
Zato gospodarska interesna združenja ne morejo imeti gospodarske prednosti, ki izhaja iz znižanja davka.
The STL/tax measures are imputable to the State because all the measures are contained in Spanish law.
Poleg tega je lahko vsak španski davkoplačevalec vlagatelj oziroma član gospodarskega interesnega združenja.
Moreover, the STL relies on an authorisation that is granted by the tax authorities.
Po drugi strani pa več podjetij za pomorske prevoze meni, da so gospodarska interesna združenja edini možni prejemniki pomoči.
Even if these authorisations relate to individual measures, it is clear that, in practice, the authorisations are granted to the overall STL transactions.
Lastniki ladij ne morejo biti prejemniki pomoči, ker niso španski davkoplačevalci.
This is borne out by the fact that the request for early depreciation filed with the tax administration describes in detail the construction and the distribution of the tax advantage between EIG or the investors and the shipping company as well as a notice from the shipyard setting out the expected social and economic benefits from the arrangement.
Poleg tega trdijo, da je Komisija napačno domnevala, da se davčne ugodnosti prek cenovnega popusta prenesejo z gospodarskega interesnega združenja na podjetje za pomorske prevoze, in da za to domnevo ni podala nobenega pojasnila.
There is no reason why these documents would systematically be provided if they were not in fact a precondition for approval.
V resnici se cena določi na podlagi tržne odločitve zasebnega lastnika sredstva.
The shipping companies, on the other hand, argue that the discount given by the shipyard or the EIG on the initial price is not imputable to the State because it results from private contractual relationships between the EIG and the shipping company involved in the operation.
Lastniki ladij trdijo, da podjetja za pomorske prevoze iz vsega sveta na splošno kupujejo ladje od ladjedelnic iz različnih držav, vključno od španskih ladjedelnic, če to želijo.
OBSERVATIONS RELATED TO THE DISTORTION OF COMPETITION AND THE EFFECTS ON TRADE
Torej lahko vsa podjetja za pomorske prevoze koristijo vse cenovne popuste, ki jih lahko ponudijo španske ladjedelnice.
[…] considers that the size of the advantages concerned (EUR 14 million in the example given in Decision C(2011) 4494 final) undoubtedly affects the recipients’ market position and therefore creates substantial distortions in markets characterised by a high level of competition.
Več lastnikov ladij trdi, da v primeru, da SPN pomeni državno pomoč, niso prejemniki te pomoči.
The scheme provides a great advantage to Spanish shipyards which can promote their ships at a price — lower than that of other European shipyards — which includes the benefits under the STL.
Navajajo dva razloga: prvi je, da način delovanja strukture SPN kaže, da med gospodarskim interesnim združenjem in ladjedelnico, ki je edino središče interesov in določa prodajno ceno, poteka usklajevanje, drugi pa je, da družbe, ki upravljajo vlačilce in reševalna plovila, podajajo primere ponudb, prejetih od ladjedelnic zunaj Španije, za izgradnjo podobnih vlačilcev.
[…] refers to statistics from the Spanish Ministry for Industry showing that over time the Spanish shipyards have served more and more shipowners from abroad.
Navedene ponudbe so v istem cenovnem razponu ali celo cenejše od ponudb španskih ladjedelnic, ki so bile na koncu izbrane.
As for the shipping companies, […] considers that buying ships from Spanish shipyards at a much lower price enables them to save millions of euros on a substantial part of their fixed costs.
Trdijo, da so zato plačali pošteno tržno ceno in niso imeli nobene gospodarske prednosti v smislu člena 107(1) PDEU.
As it is spread over the duration of the recovery of the cost of the ships, this advantage gives them a competitive edge over other shipping operators and therefore distorts competition for many years.
Če bi SPN zagotavljal gospodarsko prednost, bi bili prejemniki ladjedelnice, udeležene v poslih na podlagi SPN, in ne podjetja za pomorske prevoze.
As already stated, shipowners argue that all shipping companies have access to the conditions offered by Spanish shipyards and can therefore benefit from any price rebates that Spanish shipyards might offer.
Združenje Holland Shipbuilding meni, da so prejemniki pomoči gospodarska interesna združenja in njihovi vlagatelji ter podjetja za pomorski prevoz, pa tudi španske ladjedelnice, ker je med ceno, ki jo plača lastnik ladje, in ceno, ki se plača ladjedelnici in je višja od tržne cene, velika razlika.
They also argue that they have paid a fair market price and have not benefited from any economic advantage.
Po mnenju nacionalnega združenja ladjedelnic je bila shema oblikovana v korist ladjedelnic.
Consequently, the acquisition of vessels from Spanish shipyards is unlikely to reduce their operating costs significantly or to strengthen their position in a durable manner, as stated by the Commission in Decision C(2011) 4494 final.
Ugotovitev, da SPN prinaša koristi podjetjem za pomorske prevoze, bi bila napačna.
OBSERVATIONS RELATED TO THE IDENTIFICATION OF THE RECIPIENTS OF AID
Znižanje cene izgradnje ne pomeni nujno prednosti za kupca ladje.
According to the AEB, EIGs cannot be recipients of aid.
Poleg tega lahko španske ladjedelnice to prednost ponudijo samo kupcem, ki uporabljajo SPN.
Because of their tax transparency, it is the investors who have to pay the tax resulting from the EIGs’ commercial activity.
SPN pomeni nezakonito pomoč ladjedelnicam, ki škodi nacionalnim ladjedelničarjem, ki neposredno konkurirajo španskim ladjedelničarjem.
Hence EIGs cannot enjoy any economic advantage resulting from a tax reduction.
PYMAR meni, da Komisija v Odločbi C(2011) 4494 final ni navedla dovolj razlogov, zakaj je opredelila ladjedelnice kot potencialne prejemnike državne pomoči.
In addition, any Spanish taxpayer can be an investor — a member — of an EIG.
Opozarja tudi, da Komisija v odločbah v zadevah GIE Fiscaux, Brittany Ferries, Air Caraïbes in Le Levant [44] v zvezi s podobnimi davčnimi shemami proizvajalca sredstva ni opredelila kot prejemnika državne pomoči.
On the other hand, a number of shipping companies consider that the EIGs are the only possible recipients of aid.
PRIPOMBE V ZVEZI Z OPREDELITVIJO VELJAVNIH IN NEZAKONITIH POMOČI
Shipowners cannot be recipients of aid because they are not Spanish taxpayers.
Kot je navedeno v oddelku 4.3, Španija in nekatere tretje strani menijo, da gre samo za dva ukrepa: prvi vključuje določbe iz člena 115 TRLIS v zvezi z odbitkom nabavne vrednosti sredstva, pridobljenega na podlagi pogodbe o finančnem zakupu.
Moreover, they argue that the Commission wrongly assumed — without giving any explanation — that the tax benefits would be transferred from the EIG to the shipping company through a price rebate.
Španija je te določbe sprejela pred pristopom k EU.
In fact, the price is fixed as a result of a commercial decision taken by the private owner of an asset.
Če torej ta ukrep pomeni pomoč, gre za veljavno pomoč, kot je navedla Komisija v Odločbi C(2011) 4494 final, in člen 115(11) TRLIS, ki upravi omogoča, da določi datum začetka amortizacije, je le način izvajanja člena 115.
Shipowners argue that shipping companies from all over the world generally acquire vessels from shipyards from different countries, including, if they so wish, Spanish shipyards.
Drugi ukrep je sistem davka na tonažo iz členov 124 do 128 TRLIS, ki ga je Komisija odobrila v letu 2002 in je zato prav tako veljavna pomoč.
All shipping companies can therefore benefit from any price rebates that Spanish shipyards are able to offer.
Izvedbene določbe, zlasti člen 50(3) RIS, ne spreminjajo pravil, zapisanih v zakonih, in so zato zajete v odobritvi Komisije.
Several shipowners argue that if the STL constitutes State aid, they are not the recipients of this aid.
PRIPOMBE V ZVEZI Z ZDRUŽLJIVOSTJO POMOČI
Two reasons are given: first, the way the STL structure functions shows that there is coordination between the EIG and the shipyard, which constitutes a single centre of interest and fixes the sales price; second, companies operating tugboats and salvage vessels give examples of offers received from shipyards outside Spain to build similar tugs.
Španski organi in domnevni prejemniki trdijo, da je pomoč združljiva, ker je bil sistem davka na tonažo odobren v letu 2002 in ker se uporablja za „pomorska podjetja, registrirana v skladu s špansko zakonodajo [45], katerih dejavnost vključuje upravljanje lastnih in zakupljenih ladij“.
Those offers are in the same price range or even cheaper than those of the Spanish shipyards eventually selected.
Ker člen 50(3) RIS določa zgolj izvajanje sistema davka na tonažo, je prav tako zajet v odločbi iz leta 2002.
They argue that consequently they have paid a fair market price and have not benefited from any economic advantage within the meaning of Article 107(1) TFEU.
Tretje strani trdijo tudi, da bi bila vsaka pomoč, ki vključujejo tudi upravljanje lastnih in zakupljenih ladij, združljiva s smernicami za pomorski promet in da bi ta pomoč ostala v okviru zgornje meje pomoči, ki jo določajo te smernice.
If the STL were to offer an economic advantage, the recipients would be the shipyards involved in STL operations and not the shipping companies.
Asociación de Ingenieros Navales y Oceánicos de España (špansko združenje ladjedelskih inženirjev in ladijskih strojnikov) meni, da bi bilo treba združljivost vsake pomoči proučiti v svetovnem konkurenčnem okviru in ne v okviru, osredotočenem na notranji trg, saj ladjedelnice v državah zunaj Evrope prejemajo podporo, za katero ne veljajo pravila o konkurenci, kar je v nasprotju s podporo v EU.