natgillin/translations-raw huggingface dataset:
In particular, interested third parties claim that given the difficulties of international business combinations, it should not be necessary to carry out a merger operation (only situation where financial goodwill could arise from indirect acquisition of shareholdings) or multilevel merger operations.
Postopek je določen v členih 126 do 129 Kraljevega odloka 1065/2007 z dne 27. julija [60].
To begin with, it is to be recalled that the principles of equal treatment, no discrimination and fiscal neutrality are irrelevant as regards the scope of the First and Second Decisions, and namely whether they also cover indirect acquisitions.
Družba lahko popravek svoje davčne napovedi zahteva po tem, ko jo je predložila in preden je davčna uprava sprejela končno davčno odmero (liquidación definitiva), če pa te odmere ni, pred določenim rokom, v katerem mora davčna uprava določiti znesek davka, ki ga je treba pobrati.
In any case, the Commission notes that it follows from the initial approach contained in the administrative interpretations of the DGT and resolutions of the TEAC before 2012 that direct and indirect acquisitions of shareholdings that result from a previous acquisition of a holding company were not comparable for the purpose of Article 12(5) TRLIS.
V skladu s členoma 66 in 67 splošnega davčnega zakona je rok za zahtevanje popravka davčne napovedi štiri leta od končnega roka za predložitev davčne napovedi.
The rationale that underpinned the differential treatment in the initial administrative interpretation was that one of the premises of Article 12(5) TRLIS was not complied with in the case of acquisition of shareholdings of a holding and the subsequent indirect acquisition of shareholdings in the subsidiary operating companies.
Španski organi so priznali, da lahko družbe, ki so posredne prevzeme deležev v družbah nerezidentkah izvajale do 21. decembra 2007 in niso vključile odbitka finančnega dobrega imena, ki izhaja iz posrednih prevzemov, svoje davčne napovedi popravijo in odbijejo finančno dobro ime, ki iz njih izhaja.
Indeed, the fiscal notion of financial goodwill is intertwined with the accounting notion of goodwill.
Družbe, ki so v svoje pretekle davčne napovedi vključile odbitek finančnega dobrega imena, ki izhaja iz posrednih prevzemov, davčna uprava pa je zanje že pripravila davčno odmero, ne bodo mogle zahtevati popravka davčnih napovedi, ki so jih že predložile; odbitek zajema obdobje 20 let, zato lahko te družbe odbitek finančnega dobrega imena uveljavljajo v prihodnjih davčnih napovedih.
There is goodwill when the price paid for a company exceeds the book value of its equity.
Dejstvo, ali ima novi upravni ukrep retroaktiven učinek ali ne, nima pravnih posledic za področje uporabe odločbe in sklepa, kot tudi ne vprašanje, ali vključujeta tudi posredne prevzeme.
This difference might be due to two different reasons: (1) to the intrinsic value of the assets and rights of the company; or (2) to an overprice paid due to a greater than appa rent expectation of obtaining higher revenues in the future.
Nova upravna razlaga ima pravne retroaktivne učinke.
Goodwill, and consequently financial goodwill, can only arise in operating companies as they carry out an economic activity.
Dejansko je mogoče novo upravno razlago z dne 21. marca 2012 uporabiti za prevzeme, ki so bili izvedeni pred navedenim datumom.
Holdings, whose main business aim is to own the shares of subsidiary operating companies, do not carry out a genuine economic activity and therefore cannot generate goodwill.
Združljivost pomoči
This is also demonstrated by the calculation method used in the initial administrative interpretations, which is an intrinsic part of Article 12(5) TRLIS.
Ob predhodni ugotovitvi, da zadevna shema vključuje državno pomoč v smislu člena 107(1) PDEU, je treba proučiti, ali se lahko spremenjena shema šteje za združljivo z notranjim trgom v skladu s členom 107(2) in (3) PDEU.
According to this calculation method, the market value of the assets of the holding (shares of non-resident subsidiary operating companies) equates to the purchase price of the shareholding and therefore, no financial goodwill could arise.
Španski organi glede tega niso predložili nobenih argumentov.
The fact that there is an offsetting between the purchase price and the market value of the holding's assets (shares) is due to an intrinsic characteristic of a holding company, namely that its assets are shares of other subsidiary operating companies.
Komisija meni, da nove upravne razlage člena 12(5) TRLIS ni mogoče šteti za združljivo z notranjim trgom.
The Spanish authorities explained [57], in the context of the administrative procedure that led to the opening decision of 2007, that Article 12(5) TRLIS only requires the acquisition of a 5 % shareholding in the equity of the non-resident company, a percentage of shareholding which does not imply consolidation neither with the non-resident company nor with subsequent subsidiary companies.
Glede tega meni, da velja utemeljitev iz odločbe in sklepa.
It is only after consolidation of the holding and its subsidiary operating companies with the acquiring parent company that goodwill could arise in the consolidated financial statements.
Zato navaja uvodno izjavo 140 in naslednje uvodne izjave odločbe ter uvodno izjavo 166 in naslednje uvodne izjave sklepa.
With regard to the debate of whether considering the values contained in the consolidated or in the individual accounts, the TEAC had consistently argued that the reference values to be taken into account for the calculation of financial goodwill are the ones established in the individual accounts.
Zlasti glede uporabe člena 107(3)(c) odbitki davka na podlagi člena 12(5) TRLIS niso povezani z naložbami, ustvarjanjem delovnih mest ali posebnimi projekti.
The TEAC consistently held that the aim of the fiscal and accounting rules is different and that to consider the information contained in the consolidated financial statements for fiscal purposes might lead to distortions in the interpretation of Article 12(5) TRLIS.
Odbitki davka družbe razbremenijo stroškov, ki bi jih sicer nosile, zato jih je treba obravnavati kot pomoč za tekoče poslovanje.
Moreover, the Spanish authorities also explained that Article 12(5) is a method for depreciating an investment whose management requires monitoring by the tax administration.
Na splošno pomoč za tekoče poslovanje ne sodi v področje uporabe člena 107(3)(c), saj v sektorjih, v katerih je dodeljena, izkrivlja konkurenco.
The control of the depreciation can only be done through the Spanish resident company because the shareholdings, located at first level, are part of the assets of the Spanish resident company.
Pomoči ni mogoče šteti za združljivo z notranjim trgom, ker ne pospešuje razvoja katere koli dejavnosti ali gospodarskega območja, ni časovno omejena, ni načrtovano postopno zmanjšanje in ni sorazmerna s tistim, kar je potrebno za odpravo določene gospodarske ovire zadevnih območij.
It would be more difficult for the tax administration to control the financial goodwill arising in non-resident companies located at second or ulterior levels.
Komisija zato meni, da ukrep ni združljiv z notranjim trgom.
Indeed, in this case the shareholdings are booked under the assets of non-resident companies, which are not under the obligation to report before the Spanish tax administration.
B. LEGITIMNA PRIČAKOVANJA, PRAVNA VARNOST, NAČELO „ESTOPPEL“ IN VRAČILO POMOČI
According to the case-law of the Court, the general principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified [58].
Načeli „estoppel“ in pravne varnosti
The Commission notes that the exclusion of indirect acquisitions from the scope of Article 12(5) TRLIS, as established in the initial administrative interpretations, does not seem to be the result of arbitrary reasons, but seemed to be justified by the intrinsic nature and logic of the provision as well as the manageability of the tax.
Komisija meni, da ni razloga za odstopanje od premislekov iz sklepa o začetku postopka.
The Commission wishes to stress that it is irrelevant for the purposes of the present State aid assessment to determine whether the previous initial administrative interpretation leads to discrimination between direct and indirect acquisitions or is in breach of the principle of fiscal neutrality.
Komisija ni kršila načela „estoppel“ ali načela pravne varnosti.
As already established before, it is not the task of the Commission to determine in a decision how a national provision should be implemented.
Consulta vinculante z dne 21. marca 2012, s katero je bila uvedena nova upravna razlaga, je posledica odločitve, ki so jo sprejeli španski organi.
The Commission is bound to assess whether the provision in question constitutes State aid, taking into account the way it is implemented by the national authorities at the time of their notification.
Ta upravni akt, na podlagi katerega se je nezakonito dodeljevala nova pomoč, ki ni bila predhodno priglašena Komisiji, je akt španskih organov in ne akt Komisije.
In the present case, there is clearly a departure from the previous administrative interpretation, which enlarges the scope of Article 12(5) TRLIS by including situations that were not initially contemplated by the initial administrative interpretation.
Zato načelo „estoppel“ ni pomembno.
Retroactivity of the measure
Glede domnevne kršitve načela pravne varnosti Komisija opozarja, da je treba v skladu s sodno prakso Sodišča področje uporabe sklepa ali odločbe o državni pomoči določiti s sklicevanjem na dejansko besedilo zadevnega akta, pa tudi z upoštevanjem sheme pomoči, kakor jo je opisala in dejansko uporabila zadevna država članica [61].
The Spanish authorities and the interested third parties contest the retroactive character of the administrative interpretation.
Če bi bila dejansko ugotovljena kršitev tega načela, Komisija meni, da je načelo pravne varnosti kršila Španija.
The Spanish authorities referred to their earlier explanations [59] that for those acquisitions carried out until 21 December 2007 and whose financial goodwill is subject to revision, the amount of the financial goodwill arising from indirect (and direct) acquisitions will be deducted from the tax base.
Komisija meni tudi, da bi pravna negotovost, če bi bila prisotna, nastala zaradi nenatančne in nejasne narave besedila nekaterih določb sheme.
With regard to those acquisitions carried out after 21 December 2007, the deduction of the financial goodwill arising from both direct and indirect acquisitions will not be accepted.
Vračilo pomoči
The Spanish authorities explained that, according to Article 120 of the General Tax Law 58/2003 of 17 December, those companies that consider that the tax declaration has adversely affected their legitimate interests could claim the rectification of the tax declaration according to the applicable procedure.
Sporni ukrep se je izvajal brez predhodne priglasitve Komisiji v skladu s členom 108(3) Pogodbe.
The procedure is laid down in Articles 126 to 129 of Royal Decree 1065/2007 of 27 July [60].
Zato ta ukrep pomeni nezakonito pomoč.
Basically, a company might request the rectification of its tax declaration once it has submitted it and before the tax administration has adopted the final tax assessment (liquidación definitiva), or in its absence, before the prescription deadline that the tax administration has to determine the tax amount to be collected.
Kadar se za nezakonito dodeljeno državno pomoč ugotovi, da je nezdružljiva z notranjim trgom, je posledica takšne ugotovitve ta, da bi morali prejemniki tako pomoč vrniti v skladu s členom 14 Uredbe (ES) št. 659/1999.
According to Articles 66 and 67 of the LGT, the deadline to request the rectification of the tax declaration is four years from the final deadline for submitting the tax declaration.
Z vračilom pomoči se vzpostavi konkurenčno stanje, čim bolj podobno tistemu pred dodelitvijo pomoči.
The Spanish authorities acknowledged that the companies that carried out indirect acquisitions of shareholdings in non-resident companies until 21 December 2007 and that did not include the deduction of the financial goodwill arising from indirect acquisitions could now rectify their tax declarations in order to deduct the financial goodwill arising from them.
Znesek, ki ga je treba izterjati, mora biti tak, da se odpravi gospodarska prednost, dodeljena upravičencem.
In the case of companies that included in their past tax declarations the deduction of the financial goodwill arising from indirect acquisitions and which had already been subject to the assessment of the tax administration, will not be able to request the rectification of the tax declarations already submitted; however, given that the deduction is spread out over 20 years, it does not preclude these companies from deducting the financial goodwill in future tax declarations.
Dejstvo, da španski organi in trideset strani niso predložili argumentov, je upravičilo splošno odstopanje od tega osnovnega načela.
To begin with, whether the new administrative measure has retroactive effect or not has no legal consequence as to the scope of the First and Second Decisions, and namely whether they also cover indirect acquisitions.
Španija bi zato morala vrniti nezdružljivo pomoč.
In any case, the new administrative interpretation has legal retroactive effects.
Vrednost pomoči za določeno leto in določenega upravičenca ustreza znižanju davka, zagotovljenega z uporabo člena 12(5) TRLIS za neposredne prevzeme deležev delujočih družb nerezidentk, ki izhajajo iz predhodnih prevzemov deležev holdingov.
Indeed the new administrative interpretation of 21 March 2012 can be applied to acquisitions that were carried out before that date.
Legitimna pričakovanja
Compatibility of the aid
Španski organi in zainteresirane strani trdijo, da bi morala legitimna pričakovanja, priznana v odločbi in sklepu, veljati tudi za posredne prevzeme deležev, ki izhajajo iz predhodnih prevzemov deležev holdingov.
Having preliminarily established that the scheme at issue involves State aid within the meaning of Article 107(1) of the TFEU, it is necessary to consider whether the amended scheme can be found to be compatible with the internal market pursuant Article 107(2) and (3) of the TFEU.
Glede tega trdijo, da bi bilo treba legitimna pričakovanja priznati zaradi sklicevanja na posredne prevzeme v besedilu odločbe in sklepa, odgovorov na parlamentarna vprašanja in prevzemov, navedenih v objavi sklepa o začetku postopka iz leta 2007.
The Spanish authorities did not present any argument in this respect.
Komisija se ne strinja z argumenti, ki so jih predložili španski organi in zainteresirane tretje strani, ter meni, da legitimnih pričakovanj, ki so bila priznana v odločbi in sklepu, ni mogoče razširiti na primere (posredne prevzeme deležev, ki izhajajo iz prevzemov deležev holdinga), ki niso bili vključeni v področje uporabe ukrepa v času sprejetja navedenih aktov.
The Commission considers that the new administrative interpretation of Article 12(5) TRLIS cannot be considered compatible with the internal market.
Dejansko lahko legitimna pričakovanja temeljijo le na dejanskih elementih, ki so znani ob sprejetju sklepa ali odločbe, in ne na prihodnjih dogodkih, kot je uvedba nove upravne razlage.
In this respect, the Commission considers that the same reasoning followed in the First and Second Decision applies.
V skladu z uveljavljeno sodno prakso [62] ima pravico do sklicevanja na načelo varstva legitimnih pričakovanj vsak posameznik, ki mu je institucija Evropske unije s tem, da mu je dala natančna zagotovila, vzbudila legitimna pričakovanja.
Therefore, the Commission refers to paragraphs 140 and following of the First Decision and to paragraphs 166 and following of the Second Decision.
Taka zagotovila ne glede na svojo obliko pomenijo natančne, brezpogojne in dosledne informacije.
In particular, as regards the application of Article 107(3)(c), the tax deductions granted under Article 12(5) TRLIS are not related to investment, job creation or specific projects.
Odsotnost izrecnih omejitev v zadevni shemi pomoči se ne more šteti za natančno, brezpogojno in dosledno izjavo Komisije zadevnim družbam glede uporabe ukrepa tudi za posredne prevzeme deležev, ki izhajajo iz neposrednega prevzema deležev holdinga.
The tax deductions relieve the undertakings of charges normally borne by those undertakings, and must therefore be considered as operating aid.
Zato odsotnost navedenih izrecnih omejitev ne more ustvariti legitimnih pričakovanj za zadevne družbe, da bi se lahko ukrep zakonito uporabljal tudi za posredne prevzeme [63].
As a general rule, operating aid does not fall within the scope of Article 107(3)(c) since it distorts competition in the sectors in which it is granted.
Tudi če bi se s sklicevanjem na posredne prevzeme v odločbi in sklepu lahko ustvarilo pričakovanje za zadevno družbo, je treba proučiti, ali je pričakovanje na takšni osnovi zakonito [64].
The aid cannot be considered compatible with the internal market, as it does neither facilitate the development of any activities or economic areas nor it is limited in time, digressive or proportionate to what is necessary to remedy that specific economic situation in the areas concerned.
Španski organi trdijo, da omejevalna upravna razlaga ne zmanjšuje legitimnih pričakovanj, ki so jih subjekti, ki so posredno prevzemali deleže prek neposrednega prevzema deležev holdinga, morda imeli glede veljavnosti člena 12(5) TRLIS.
In conclusion, the Commission does not consider the measure compatible with the internal market.
To je zato, ker (1) je člen 12(5) TRLIS jasna določba; (2) se izrecno sklicuje na člen 21 TRLIS, ki navaja neposredne in posredne prevzeme; (3) vsebuje izrecno sklicevanje na pravila glede konsolidiranega računovodstva in (4) je namenjen spodbujanju mednarodnih naložb španskih družb.
B. LEGITIMATE EXPECTATIONS, LEGAL CERTAINTY, PRINCIPLE OF ESTOPPEL AND RECOVERY OF THE AID
Komisija se z navedeno izjavo ne strinja.
Principles of estoppel and legal certainty
Člen 12(5) TRLIS se je izkazal za nejasno določbo zaradi nedoločenega sklicevanja na pravila o konsolidiranem računovodstvu in nenatančni ekstrapolaciji na merila iz člena 21 TRLIS.
The Commission considers that there is no reason to depart from the considerations expressed in the Opening Decision.
Člen 21 je bil prvotno zasnovan zaradi določanja pogojev za izvzetje dividend in dohodka tujega izvora.
Indeed, the Commission did neither violate the estoppel principle nor the legal certainty principle.
Sklic na posredne prevzeme iz člena 21 je v nasprotju z zahtevami glede neposredno prevzete družbe, ki opravlja gospodarske dejavnosti.
The ‘consulta vinculante’ of 21 March 2012, which introduced the new administrative interpretation, is the result of a choice made by the Spanish authorities.
Poleg tega legitimna pričakovanja ne morejo temeljiti na utemeljitvi sheme pomoči, tj. členu 12(5) TRLIS, ki je že bil razglašen za nezakonito in nezdružljivo pomoč v odločbi in sklepu zaradi različne davčne obravnave tujih prevzemov in domačih prevzemov, ki jih izvajajo družbe s sedežem v Španiji.
This administrative act, which gave rise to a situation of new aid illegally granted without having been previously notified to the Commission, is an act of the Spanish authorities and not an act of the Commission.
Komisija meni, da je razlaga določbe sporna zaradi njene nenatančne in nejasne narave.
Therefore, the estoppel principle is irrelevant.
Dejansko je ta sporni element razviden iz večine consultas organa DGT in resolucij TEAC.
As regards the alleged violation of the legal certainty principle, the Commission reminds that, according to the ECJ case-law, the scope of a State aid decision must be determined not only by reference to the actual wording of that decision but also by taking account of the aid scheme as described and concretely applied by the Member State concerned [61].
Španski organi zato ne morejo trditi, da bi lahko člen 12(5) TRLIS kljub omejevalni upravni razlagi ustvaril legitimna pričakovanja za tiste družbe, ki so posredno prevzemale deleže.
In this respect, if a violation of this principle may be found, the Commission considers that it was Spain that would have infringed the legal certainty principle.
Natančneje, Komisija glede prevzema družbe Scottish Power, ki jo je prevzela družba Iberdrola, ugotavlja, da je bilo v sklepu o združitvi (COMP M.4517) jasno navedeno, da za namene zadevnega sklepa ni bilo potrebno ali primerno ugotoviti, ali člen 12(5) TRLIS pomeni državno pomoč (glej uvodno izjavo 42 sklepa).
Moreover, the Commission believes that the creation of legal uncertainty, if any, would stem from the imprecise and unclear character of the wording of certain provisions of the scheme.
Komisija glede trditev Španije in zainteresiranih tretjih strani, ki menijo, da so odgovori na parlamentarna vprašanja ustvarili legitimna pričakovanja za upravičence pomoči, ugotavlja, da se pisna parlamentarna vprašanja niso osredotočala na razlikovanje med neposrednim in posrednim prevzemov, ampak na vprašanje, ali bi lahko shema iz člena 12(5) TRLIS pomenila državno pomoč.
Recovery of the aid
Zato na podlagi odgovorov Komisije na pisna parlamentarna vprašanja ni bilo mogoče sklepati, da so vključeni neposredni in posredni prevzemi.
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) of the Treaty.
Glede trditve, v skladu s katero naj bi odločba in sklep ustvarila legitimna pričakovanja, saj oba akta navajata posredne prevzeme, Komisija ponovno navaja, da so bili zadevni sklici izrecno navedeni zaradi omembe neposrednih in posrednih prevzemov v nacionalnih določbah.
Therefore, the measure constitutes unlawful aid.
Natančneje, člen 12(5) TRLIS se navzkrižno sklicuje na člen 21 TRLIS, ki zahteva, da mora španska družba imeti neposredno ali posredno v lasti vsaj 5-odstotni delež v tuji družbi, in sicer neprekinjeno vsaj eno leto.
Where unlawfully granted State aid is found to be incompatible with the internal market, the consequence of such a finding is that the aid should be recovered from the recipients pursuant to Article 14 of Regulation (EC) No 659/1999.
Dejstvu, da so španski organi člen 12(5) TRLIS uporabljali le za neposredne prevzeme, ne nasprotujejo niti Španija niti zainteresirane tretje strani.
Through recovery of the aid, the competitive position that existed before it was granted is restored as far as is possible.
Kot je bilo že navedeno, Komisija lahko upošteva pojasnila zadevne države članice in je zato lahko upravičeno predvidevala, da se je sistem uporabljal tako, kot je država članica navedla.
The amount to be recovered should be such as to eliminate the economic advantage given to the beneficiaries.
Poleg tega Komisija meni, da komunikacija med španskimi organi in Komisijo, pri čemer je bilo pojasnjeno, da se je v praksi lahko odbilo le finančno dobro ime, ki izhaja iz neposrednih prevzemov deležev delujočih družb, sicer ni vključena v besedilo obeh aktov, vendar se s tem ne ustvarijo legitimna pričakovanja za upravičence do pomoči, da so bili v člen 12(5) TRLIS vključeni tudi posredni prevzemi.
No arguments raised by the Spanish authorities or by the thirty parties justified a general departure from this basic principle.
Upravičenci do pomoči so že bili seznanjeni z dosledno in sistematično upravno prakso, ki je posredne prevzeme deležev prek prevzema deleža holdinga izključila iz področja uporabe člena 12(5) TRLIS in se je uporabljala do leta 2012.
For a given year and a given beneficiary, the value of the aid corresponds to the tax reduction provided by the application of Article 12(5) TRLIS for indirect acquisitions of shareholdings of non-resident operating companies that result from previous acquisitions of shareholdings of holding companies.
SKLEPNE UGOTOVITVE
Legitimate expectations
Komisija ob upoštevanju navedenega meni, da nova upravna razlaga, ki je razširila področje uporabe sheme, ki je bila že razglašena za nezakonito in nezdružljivo pomoč in ni bila priglašena Komisiji, pomeni nezakonito nezdružljivo pomoč v smislu člena 1 Uredbe (ES) št. 659/1999.