natgillin/translations-raw huggingface dataset:
In this Decision, ‘depreciation’ refers without distinction to the deduction of the depreciation cost by the owner of an asset and to the deduction by the lessee of payments made in respect of the recovery by the lessor of the cost of the asset.
1).
Accordingly, accelerated depreciation of leased assets refers to the possibility for lessees to deduct these payments within the limits of twice or three times the straight-line depreciation rate.
Odločba Komisije z dne 16. maja 2000 o shemi pomoči, ki jo je Italija izvajala v korist velikim podjetjem v težavah (UL L 79, 17.3.2001, str.
Royal Legislative Decree 4/2004 of 5 March 2004 approving the consolidated version of the Law on Corporate Tax published in the Spanish Official Gazette (BOE) of 11 March 2004.
29).
Royal Decree 1777/2004 of 30 July 2004 approving the Regulation on Corporate Tax, published in the Spanish Official Gazette (BOE) of 6 August 2004.
Odločba Komisije z dne 3. junija 2003, C 87/2001 shema Sveta Orkneyjskih otokov za evidentiranje (UL L 211, 21.8.2003, str.
Excluding the value of the purchase option.
49) in Odločba Komisije z dne 3. junija 2003 o posojilih za nakup ribolovnih kvot na Shetlandskih otokih (UL L 211, 21.8.2003, str.
Each year, a constant percentage is applied to the residual value of the asset as at the end of the previous tax exercise (residual value = acquisition value less depreciation booked in the past).
63).
Copied from the earlier Article 128(11) of Law 43/1995 as introduced by Law 24/2001 and applicable from 2002.
33).
‘Early depreciation’ means bringing forward the date when depreciation can start.
Glej Uradni list španskega parlamenta, španski Kongres, Zakonodaja VII, Serija A: Osnutki zakonov, št. 50-1, 10. oktober 2001, str.
In the case at hand, provided they receive the necessary tax authorisation, taxpayers can start accelerated depreciation during the building of the ship, i.e. before the ship is delivered to the taxable person or before it starts being used by the taxable person.
22–25 (http://www.congreso.es).
Article 48 TRLIS governs the special tax arrangements applicable to economic interest groupings.
Zadeva državne pomoči C 66/2003, Odločba Komisije z dne 30. junija 2004 o državni pomoči, ki jo Nizozemska namerava nameniti za šest pogodb o gradnji ladij v štirih ladjedelnicah (UL L 39, 11.2.2005, str.
See Section 2.2.3 Measure 3: Economic interest groupings (EIGs)
48).
Commission Decision C(2002) 582 final of 27.2.2002 in Case N 736/2001, as amended by Decision N 528/2003.
Državna pomoč C 46/2004, Odločba Komisije z dne 20. decembra 2006 o shemi pomoči, ki jo je izvajala Francija na podlagi člena 39 CA Splošnega zakonika o davkih (UL L 112, 30.4.2007, str.
OJ C 13, 17.1.2004, p.
43).
3.
Dopis z dne 9. marca 2009.
Referred to in Law No 27/1992 of 24.11.1992 on National Ports and the Merchant Navy.
Glej predvsem odstavek 13.
See Article 125(2) TRLIS.
Glej dopis z dne 2. avgusta 2011.
Introduced by Royal Decree 252/2003 of 28.2.2003, Spanish Official Gazette (BOE) No 62, 13.3.2003.
Obvestila, registrirana pod številkami zadev od N 601 do N 606/2002.
It should be noted that this exemption is granted only to EIGs that have already been granted authorisation for early depreciation by the tax authorities.
Glej dopis z dne 11. novembra 2003, UL C 11, 15.1.2004, str.
On the date of transfer to TT.
5.
On the date the ownership of the vessel is transferred to the shipping company.
Glej Odločbo C(2004) 2213, UL L 39, 11.2.2005, str.
See footnote 17.
48.
Council Regulation (EEC) No 4055/86 of 22 December 1986 applying the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries (OJ L 378, 31.12.1986, p.
Glej uvodno izjavo 24 Odločbe C(2004) 2213.
1).
Glej Odločbo z dne 17. februarja 2003, UL L 204, 13.8.2003, str.
Council Regulation (EEC) No 3577/92 of 7 December 1992 applying the principle of freedom to provide services to maritime transport within Member States (maritime cabotage) (OJ L 364, 12.12.1992, p.
51 (IE), Odločbo z dne 17. februarja 2003, UL L 180, 8.7.2003, str.
7).
52 (NL), dve odločbi z dne 16. oktobra 2002, UL L 153, 20.6.2003, str.
Business secret/confidential information
40 in UL L 170, 9.7.2003, str.
OJ C 384, 10.12.1998, p.
20 (LU), Odločbo z dne 22. avgusta 2002, UL L 31, 6.2.2003, str.
3.
26 (ES), Odločbo z dne 5. septembra 2002, UL L 177, 16.7.2003, str.
See paragraph 14.
17 (DE), Odločbo z dne 11. decembra 2002, UL L 330, 18.12.2003, str.
See Commission Decision 2009/809/EC of 8 July 2009 in Case C 4/07, the Netherlands, Groepsrentebox.
23 in Odločbo z dne 13. maja 2003, UL L 23, 28.1.2004, str.
TRLIS: consolidated version of the Law on Corporate Tax.
1 (FR), Odločbo z dne 24. junija 2003, UL L 23, 28.1.2004, str.
See footnote 15.
14 (BE) ter Odločbo z dne 30. marca 2004, UL L 29, 2.2.2005, str.
See footnote 16.
24 (UK).
State aid C 46/2004, Commission decision of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code (OJ L 112, 30.4.2007, p.
La Gerencia Naval (http://www.gernaval.org/) je javno podjetje glede na njegov statut, odobren s kraljevo uredbo 3451/2000 z dne 22. decembra 2000 (BOE, 11.1.2001).
43).
Sklep Komisije z dne 12. januarja 2011 v zadevi C-45/2007, uvodna izjava 192, UL L 135, 21.5.2011, str.
See footnote 20.
1, Odločba Komisije z dne 13. novembra 2007 v zadevi C-15/2002, uvodna izjava 85, UL L 90, 2.4.2008, str.
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.
7, Odločba Komisije z dne 9. marca 2004 v zadevi C-33/2003, uvodne izjave 47, 48 in 66, UL L 190, 22.7.2005, str.
‘This provision applies to all ships, boats and naval structures whatever their origin, tonnage or purpose.
13 in Odločba Komisije z dne 16. maja 2000 v zadevi C-68/1999, uvodna izjava 73, UL L 79, 17.3.2001, str.
It also applies to all the maritime companies that operate ships … whether they are owners thereof or operate them under a leasing agreement, chartering agreement or any other formula allowed by law’.
29.
See Commission Decision C(2002)582 final of 27 February 2002, Section 2.4.
UL L 83, 27.3.1999, str.
Recipients: Recipients of the Tonnage Tax scheme can be maritime companies registered under Spanish law, whose activity includes the operation of owned and chartered ships.’
1.
See, in particular, the letter dated 2 August 2011 from the Spanish authorities in response to Commission Decision C(2011) 4494 final, section 3.2.3.2.
Glej zadevo C-75/97, Belgija proti Komisiji (Maribel bis/ter), Recueil, str.
Alleged new State aid: paragraph 9 of Article 50(3) RIS, ‘… the concept of “used” in the scope of Corporate Tax applies to those elements that have been used by a third party other than the taxable person himself who seeks the application of a specific provision. ’
I-3671, točka 32.
Commission Decisions of 20.12.2006 in Case C 46/04 GIE Fiscaux; 8.5.2001 in Case C 31/98 Brittany Ferries; 16.12.2003 in Case N 474/03 Air Caraïbes and 20.5.2008 in Case C 74/99 Le Levant.
Glej zadevo 118/85, Komisija proti Italiji, Recueil, str.
Reference is made to Spanish Law 27/92.
2599, točka 7, zadevo C-35/96, Komisija proti Italiji, Recueil, str.
Recipients can thus be companies which have their head office in Spain or companies established in the EU with secondary establishments in Spain.
I-3851, točka 36, in združene zadeve C-180/98 do C-184/98, Pavlov in drugi, Recueil, str.
See Article 14(1) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty.
I-6451, točka 75.
Commission Decision of 8.5.2001 in Case C 31/98 (OJ L 12, 15.1.2002, p.
Glej zadevo C-172/03, Heiser, ZOdl., str.
33).
I-1627, točka 40.
Coordination Centres (DE), Coordination Centres and Finance Companies (LU), Vizcaya Coordination Centres (ES), Headquarters and International Treasury Pools (FR), Foreign Income (IE), International Financing Activities (NL).
Te dodatne stroške, ki ustrezajo pozitivni razliki med stroški, ki se odbijejo pri obračunu davka v skladu s členom 115, in stroški, evidentiranimi v računovodski dokumentaciji, je treba opredeliti v davčni napovedi upravičenca.
Commission Decision of 12 January 2011 in the case concerning tax amortization of financial goodwill for foreign shareholding acquisitions (C 45/07, OJ L 135, 21.5.2011, p.
Glej zadevo C-295/97, Piaggio, Recueil, str.
1).
I-3735, točka 39, in navedeno sodno prakso.
Commission Decision of 16 May 2000 on the aid scheme implemented by Italy to assist large firms in difficulty (OJ L 79, 17.3.2001, p.
Glej združeni zadevi T-92/00 in T-103/00, Diputación Foral de Álava proti Komisiji, Recueil, str.
29).
II-1385, točka 58.
Commission Decision of 3 June 2003, C87/2001 Orkney Islands Council track-record scheme (OJ L 211, 21.8.2003, p.
Glej prejšnjo opombo, točka 35.
49) and Commission Decision of 3 June 2003 on loans for the purchase of fishing quotas in the Shetland Islands (OJ L 211, 21.8.2003, p.
Člen 115(11) TRLIS: „Ministrstvo … lahko določi datum iz odstavka 6 … ob upoštevanju posebnih značilnosti pogodbenega obdobja ali obdobja gradnje sredstva in posebne narave njegove gospodarske uporabe, če določitev tega datuma ne vpliva na izračun davčne osnove, ki izhaja iz dejanske uporabe sredstva ali iz plačil, ki so posledica prenosa lastništva, in jo je treba določiti v skladu s splošnim davčnim režimom ali posebnim režimom …“ (poudarek dodan).
63).
Člen 49(3)(c) RIS: „Prošnja vsebuje vsaj naslednje informacije: c) dokazilo o posebnih značilnostih uporabe sredstva.
In particular, the letter of 2 August 2011.
Predložijo se pravna in finančna poročila o nameravani uporabi sredstva, kupljenega prek pogodbe o finančnem zakupu, v katerih se navedejo posebne pogodbene formule, ki se bodo uporabile, ter pozitivni in negativni finančni tokovi, ki bodo nastali“.
Commission Decision of 8 May 2001 concerning State aid implemented by France in favour of the Bretagne Angleterre Irlande company (‘BAI’ or ‘Brittany Ferries’) ( OJ L 12, 15.1.2002, p.
Dopisi španskih organov z dne 27. marca 2008, 10. marca 2010 in 27. julija 2010, v katerih so bila povzeta dovoljenja, izdana pred koncem junija 2010.
33).
„Španski organi zanikajo, da so ‚v praksi‘ potrdili, da so se lahko določbe člena 115(11) TRLIS uporabljale samo za sredstva, ki so pozneje prešla na shemo davka na tonažo, kot je navedeno v uvodni izjavi 34 Odločbe Komisije. “
See Official Gazette of the Spanish Parliament, Congress of Deputies, VII Legislature, Series A: Draft laws, No 50-1, 10 October 2001, pp 22-25 (http://www.congreso.es).
Španski organi so zgolj opozorili na težave pri razlagi, ki jih je povzročila zahteva, ki jo je določil zakonodajalec, da je treba za uporabo predčasne amortizacije zagotoviti odsotnost vpliva na izračun davčne osnove, ki izhaja iz dejanske uporabe sredstva, in na prihodke, ki nastanejo zaradi prenosa sredstva.
State aid Case C 66/2003, Commission Decision of 30 June 2004 on the State aid which the Netherlands is planning to implement in favour of four shipyards to support six shipbuilding contracts (OJ L 39, 11.2.2005, p.
Zdi se, da je pogodba o zakupu plovila brez posadke med gospodarskim interesnim združenjem in podjetjem za pomorske prevoze posledica razlage enega od pogojev iz člena 48 TRLIS ter da davčna uprava pregleda in odobri takšne pogodbe.
48).
Zlasti člen 49 RIS.
State aid C 46/2004, Commission Decision of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code (OJ L 112, 30.4.2007, p.
Člen 49(4) RIS: „Generalni direktorat za obdavčenje lahko od davčnega zavezanca zahteva kakršne koli podatke, poročila, evidence in dokaze, ki se mu zdijo potrebni“.
43).
UL C 384, 10.12.1998.
Letter dated 9.3.2009.
Glej obvestilo o davčni pomoči, oddelek o diskrecijskih upravnih praksah, točki 21 in 22.
See, in particular, paragraph 13.
Zadeva C-241/94, Francija proti Komisiji (Kimberly Clark Sopalin), Recueil, str.
See the letter of 2.8.2011.
I-4551.
Notifications registered under Case Nos N 601 to N 606/2002.
Glej Odločbo Komisije C(2002) 582 final z dne 27. februarja 2002, oddelek 2.12.1.
See letter dated 11 November 2003, OJ C 11, 15.1.2004, p.
Kapitalske olajšave: „Kapitalski dobički, ustvarjeni pred prehodom na shemo davka na tonažo, so polno obdavčeni v skladu z običajnimi pravili o davku od dohodkov pravnih oseb, ko se ladja proda.
5.
Da se zagotovi izvajanje te določbe, mora upravičenec oblikovati rezervo, ki je enaka razliki med normalno tržno vrednostjo in neto knjigovodsko vrednostjo vsake od ladij in zato izraža kapitalske dobičke od ladje, ki prehaja na to shemo.
See Decision C(2004) 2213, OJ L 39, 11.2.2005, p.
Ta rezerva je v primeru prenosa lastništva polno obdavčena.
48.
Da se prepreči izogibanje davkom ob prehodu na novo shemo, je morebitna pozitivna razlika med davčno in računovodsko amortizacijo po prodaji ladje prav tako polno obdavčena po običajnih stopnjah, da se preprečita pretvorba računovodske amortizacije, ki je nižja od davčne, v nižji nominalni kapitalski dobiček in posledično delno izogibanje plačilu celotnega davka za kapitalski dobiček“ (poudarek dodan).
See recital 24 of Decision C(2004) 2213.
Glej uvodno izjavo 73 Odločbe Komisije C(2011) 4494 final.
See Decision of 17.2.2003, OJ L 204, 13.8.2003, p.
Glej http://petete.meh.es/scripts/know3.exe/tributos/CONSUVIN/texto.htm?NDoc=12728&Consulta=buques&Pos=230.
51 (IE); Decision of 17.2.2003, OJ L 180, 18.7.2003, p.
Glej zlasti zadevo 730/79, Philip Morris proti Komisiji, Recueil, str.
52 (NL); two Decisions of 16.10.2002, OJ L 153, 20.6.2003, p.
2671, točka 11, zadevo C-53/00, Ferring, Recueil, str.
40 and OJ L 170, 9.7.2003, p.
I-9067, točka 21, in zadevo C-372/97, Italija proti Komisiji, Recueil, str.
20 (LU); Decision of 22.8.2002, OJ L 31, 6.2.2003, p.
I-3679, točka 44.
26 (ES); Decision of 5.9.2002, OJ L 177, 16.7.2003, p.
Zadeva T-214/95, Het Vlaamse Gewest proti Komisiji, Recueil, str.
17 (DE); Decision of 11.12.2002, OJ L 330, 18.12.2003, p.
II-717.
23 and Decision of 13.5.2003, OJ L 23, 28.1.2004, p.
Kot je pojasnjeno v oddelkih 5.3.2.1 in 5.3.2.3, Komisija določb členov 115(6) (pospešena amortizacija) in 48 TRLIS (pravni status gospodarskih interesnih združenj) ne šteje za državno pomoč.
1 (FR); Decision of 24.6.2003, OJ L 23, 28.1.2004, p.
Glej smernice za pomorski promet, oddelek 3.1: Davčna obravnava pomorskih družb, odstavek 12: „Te smernice se uporabljajo samo za pomorski promet“.
14 (BE); and Decision of 30.3.2004, OJ L 29, 2.2.2005, p.
Glej smernice za pomorski promet, oddelek 3.1: Davčna obravnava pomorskih družb, odstavki 11, 12 in 16: „Družbe za upravljanje ladij lahko izpolnjujejo pogoje za pomoč zgolj za plovila, za katera se jim v celoti dodeli tehnično upravljanje in upravljanje posadke.
24 (UK).
Da izpolnijo pogoje, morajo upravljavci ladij od lastnika zlasti pridobiti celotno odgovornost za delovanje plovila in od lastnika prevzeti vse obveznosti ter odgovornosti, ki jih nalaga Kodeks ISM“; „Komisija lahko soglaša, da pod navedeno opredelitev sodijo tudi vleka drugih plovil po morju, naftnih ploščadi itd.“ in „Dejavnosti ‚poglabljanja dna‘ načeloma niso upravičene do pomoči za pomorski promet.
Spain published the tax ruling on 1 December 2008:http://petete.meh.es/Scripts/know3.exe/tributos/CONSUVIN/texto.htm?Consulta=CONSULTA&Pos=7262 (last consulted on 19.6.2013).
Vendar pa se lahko davčne ureditve za podjetja (kot je davek na tonažo) uporabijo za tiste plavajoče bagre, katerih dejavnosti obsegajo ‚pomorski promet‘ … “.
La Gerencia Naval (http://www.gernaval.org/) a public enterprise, according to its statute, approved by Royal Decree 3451/2000 of 22 December 2000 (BOE, 11.1.2001).
Glej Odločbo Komisije z dne 11. decembra 2002 v zadevi N 504/02, Irska, Uvedba davka na tonažo, uvodna izjava 28, in Odločbo Komisije z dne 20. decembra 2011 v zadevi SA.30515, Finska, Sprememba sheme pomoči za davek na tonažo, uvodna izjava 10.
Commission Decision of 12.1.2011 in Case C-45/2007, recital 192 (OJ L 135, 21.5.2011, p.
Glej smernice za pomorski promet, točka 2.2 Splošni cilji pregledanih Smernic o državni pomoči.
1); Commission Decision of 13.11.2007 in Case C-15/2002, recital 85 (OJ L 90, 2.4.2008, p.
Glej oddelek 2.4 Prejemniki: „Prejemniki sheme davka na tonažo so lahko pomorska podjetja, registrirana v skladu s špansko zakonodajo, katerih dejavnost vključuje upravljanje lastnih in zakupljenih ladij,“ in oddelek 2.5 Upravičene dejavnosti/ladje: „Shema davka na tonažo se uporablja samo za dohodke od morskih ladij, s katerimi se izvajajo dejavnosti pomorskega prevoza.
7); Commission Decision of 9.3.2004 in Case C-33/2003, recitals 47, 48 and 66 (OJ L 190, 22.7.2005, p.
Ciljne upravičene dejavnosti vključujejo samo pomorski promet“.
13); and Commission Decision of 16.5.2000 in Case C-68/1999, recital 73 (OJ L 79, 17.3.2001, p.
Opozoriti je treba, da lahko gospodarska interesna združenja tako kot druge oblike podjetij načeloma vstopijo v shemo davka na tonažo, če izvajajo upravičene dejavnosti.
29).
Smernice Skupnosti o državni pomoči za pomorski promet, UL C 205, 5.7.1997, str.
OJ L 83, 27.3.1999, p.
5 (veljavne do 16.1.2004), UL C 13, 17.1.2004, str.
1.
3 (veljavne od 17.1.2004).
See Case C-75/97 Belgium v Commission (Maribel bis/ter) [1999] ECR I-3671, paragraph 32.
Okvir za državno pomoč ladjedelništvu, UL C 317, 30.12.2003, str.
See, in particular, the letter dated 2 August 2011 from the Spanish authorities in response to Commission Decision C(2011) 4494 final, Section 3.2.2.
11.
Transparency arrangements applicable to EIG, first paragraph: ‘In accordance with Article 1 of Law 12/1991 of 29 April 1991 on Economic Interest Groupings … these entities have legal personality, are of a commercial nature and have the capacity to engage in economic activities.’
Ker pa ladjedelnice niso prejemniki pomoči in je nemogoče oceniti gospodarski tok v njihovo korist, pomoči ni treba oceniti na podlagi tega okvira.
See Case 118/85 Commission v Italy [1987] ECR 2599, paragraph 7; Case C-35/96 Commission v Italy [1998] ECR I-3851, paragraph 36; Joined Cases C-180/98 to C-184/98 Pavlov and Others [2000] ECR I-6451, paragraph 75.
Glej smernice za pomorski promet, oddelek 2.1 Področje uporabe pregledanih Smernic o državni pomoči, prvi odstavek: „Te smernice veljajo za vsako pomoč, dodeljeno s strani države članice ali iz državnih sredstev v korist pomorskega prometa“ in oddelek 3.1 Davčna obravnava pomorskih družb, odstavek 12: „Te smernice se uporabljajo samo za pomorski promet“.
See Case C-172/03 Heiser [2005] ECR I-1627, paragraph 40.
Glej smernice za pomorski promet, oddelek 3.1: Davčna obravnava pomorskih družb, zadnji odstavek: „zgoraj navedene davčne ugodnosti [je treba] omejiti na dejavnosti pomorskega prometa; zato se v primerih, ko ladjarska družba opravlja tudi druge komercialne dejavnosti, zahteva pregledno knjigovodstvo, da se prepreči ‚prelitje‘ v dejavnosti, ki niso povezane s pomorskim prometom “.
This extra expense corresponding to the positive difference between the expense deducted for tax purposes pursuant to Article 115 and the expense registered in the accounting must be identified in the beneficiary’s tax return.
Državna pomoč C 46/2004, Odločba Komisije z dne 20. decembra 2006 o shemi pomoči, ki jo je izvajala Francija na podlagi člena 39 CA Splošnega zakonika o davkih (UL L 112, 30.4.2007, str.
See Case C-295/97 Piaggio [1999] ECR I-3735, paragraph 39, and the case-law cited.
43).
See Joined Cases T-92/00 and T-103/00 Diputación Foral de Álava v Commission [2002] ECR II-1385, paragraph 58.
Kot je navedeno zgoraj, je Španija navedla odločbo iz leta 2002, s katero je Komisija odobrila španski davek na tonažo, kot podlago za združljivost.
Ibid, paragraph 35.
Ugotovitev, da je davek na tonažo združljiv z notranjim trgom, temelji na smernicah za pomorski promet.
Article 115(11) TRLIS: ‘The Ministry … may determine the date referred to in paragraph 6 … taking into account the specific characteristics of the contracting or construction period for the asset and the specific nature of its economic use, provided that determining this date does not affect the calculation of the taxable amount arising from the actual use of the asset or the payments resulting from the transfer of ownership, which must be determined in accordance with either the general tax regime or the special regime …’ (our underlining).
Ta zgornja meja velja samo za nekatere vrste pomoči, opredeljene v smernicah: davčni in socialni ukrepi za izboljšanje konkurenčnosti, podpora posadki, pomoč za naložbe in regionalna pomoč.
Article 49(3)(c) RIS: ‘The application shall at least contain the following information: c) Proof of the specific characteristics of the asset’s use.
Glej združeni zadevi T-115/09 in T-116/09, Electrolux AB in Whirlpool Europe BV proti Komisiji.
The legal and financial reports on the intended use of the asset purchased through a financial lease agreement shall be provided, indicating the specific contractual formulas that will be used and the positive and negative financial flows that will occur.’
Glej zadevo C-110/03, Belgija proti Komisiji, točka 71, in navedeno sodno prakso.
Letters from the Spanish authorities of 27 March 2008, 10 March 2010 and 27 July 2010 in which the authorisations issued until the end of June 2010 were summarised.
Centri za usklajevanje (DE), centri za usklajevanje in finančne družbe (LU), centri za usklajevanje v provinci Vizcaya (ES), centralni sedeži in mednarodne skupine zakladništev (FR), dohodki, ustvarjeni v tujini (IE), dejavnosti mednarodnega financiranja (NL).
‘The Spanish authorities deny having confirmed “in practice”, as stated in paragraph 34 of the Commission Decision, that only assets that subsequently came under the tonnage scheme could come under the provisions of Article 115(11) TRLIS. ’
Odgovor z dne 12. julija 1990 na pisno vprašanje št. 1735/90, ki ga je G. de Vries zastavil Komisiji (UL C 63, 11.3.1991, str.
The Spanish authorities simply pointed to the difficulty of interpretation introduced by the requirement, laid down by the legislator, of making the application of early depreciation subject to the absence of effects on the calculation of the tax base derived from the effective use of the asset and on the revenue derived from its transfer.
37).
The bareboat charter contract between the EIG and the shipping company would seem to result from the interpretation of one of the conditions imposed by Article 48 TRLIS and to be subject to the review and authorisation of the tax administration.
Zadeva C-167/06 P, Komninou in drugi proti Komisiji, točka 63, in zadeva C-537/08 P, Kahla Thüringen Porzellan proti Komisiji, ZOdl., str.
In particular Article 49 RIS.
I-12917, točka 63.
Article 49(4) RIS: ‘The Directorate-General for Taxation may request from the taxable person any data, reports, records and proof considered necessary.’
Združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 proti Komisiji, ZOdl., str.
OJ C 384, 10.12.1998.
I-5479, točka 147, zadeva C-167/06 P, Komninou in drugi proti Komisiji, ZOdl., str.
See Notice on fiscal aid, section on discretionary administrative practices, points 21 and 22.
I-141, točka 63, zadeva T-107/02, GE Betz proti OHIM – Atofina Chemicals (BIOMATE), ZOdl., str.
Case C-241/94 France v Commission (Kimberly Clark Sopalin) [1996] ECR I-4551.
II-1845, točka 80, in navedena sodna praksa.
See Commission Decision C(2002) 582 final of 27 February 2002, Section 2.12.1 Capital allowances: ‘Capital gains accrued before the entry into the Tonnage Tax scheme are subject to full taxation under the normal rules for the corporation tax when the ship is sold.
Zadeva C-289/81, Mavridis proti Parlamentu, Recueil, str.
In order to ensure this provision, the beneficiary has to set a reserve equal to the difference between the normal market value and the net accounting value of each of the ships, thus reflecting the capital gains of the ship entering this scheme.
1731, zadeva T-290/97, Mehibas Dordtselaan BV proti Komisiji, Recueil, str.
This reserve is subject to full taxation in case of transfer of ownership.
II-15, točka 59.