natgillin/translations-raw huggingface dataset:
Indeed, as explained in recitals 179 and 180 above, the 2002 Decision is clear that the TT scheme should apply exclusively with respect to qualifying vessels and qualifying maritime transport activities.
Komisija zaradi zapletenosti obravnavanih ukrepov ne more izključiti možnosti, da je odločba iz leta 2001 o Brittany Ferries ustvarila pravno negotovost v zvezi z opredelitvijo SPN kot pomoči, kot trdijo Španija in prejemniki.
Legal certainty
Vendar je ta negotovost lahko obstajala samo do 30. aprila 2007, ko je bila odločba Komisije o francoski shemi GIE Fiscaux, v kateri je Komisija ugotovila, da je navedena shema pomenila državno pomoč, objavljena v Uradnem listu.
Legal certainty is a fundamental requirement of European law designed to ensure the foreseeability of legal situations and relationships governed by it.
Zato je Komisija sklenila, da ne bi smela odrediti vračila pomoči, ki izhaja iz poslov na podlagi SPN, v zvezi s katerimi je bila pomoč dodeljena med začetkom veljavnosti SPN leta 2002 in 30. aprilom 2007.
According to the case-law, the requirement of legal certainty prevents the Commission from indefinitely delaying the exercise of its powers and it does not imply action by the institution concerned [127].
Določitev zneskov, ki jih je treba vrniti
However, until now two cumulative elements have been required for that principle to be breached:
Komisija je ocenila različne davčne ukrepe, ki pomenijo sheme državne pomoči.
the existence of a body of elements creating a situation of uncertainty concerning the regularity of the measure,
Namen tega sklepa ni določiti točne zneske pomoči, ki jih je prejel posamezen prejemnik v posameznem poslu na podlagi SPN.
a prolonged lack of action on the part of the Commission, in spite of its awareness of the aid.
Vendar Komisija meni, da bi morala država članica uporabiti spodaj opisano metodologijo, da za vsak posamezen primer ugotovi prejemnike pomoči in zneske nezdružljive pomoči, ki jih morajo prejemniki vrniti.
The French GIE Fiscaux Decision and the Salzgitter judgment [128] are the only two occasions where the Commission and the Court of First Instance, respectively, considered that violation of the principle of legal certainty can prevent recovery even if there are no legitimate expectations.
Ta metodologija se lahko v sodelovanju s španskimi organi nadalje dodela, zlasti zato, da bo mogoče ugotoviti dejanski znesek davčne ugodnosti, ki so jo prejeli vlagatelji, glede na njihov individualni davčni položaj.
However, the judgment in Salzgitter was set aside by the Court of Justice precisely regarding the application of the principle of legal certainty to the case [129].
Korak 1: izračun skupne davčne ugodnosti, ki je nastala zaradi posla: to je sedanja neto vrednost davčnih ugodnosti, ki so jih gospodarsko interesno združenje ali njegovi vlagatelji dejansko prejeli (tj. pred odbitkom dela teh ugodnosti, prenesenega na podjetje za pomorske prevoze prek cenovnega znižanja).
Elements that have created a situation of uncertainty concerning the regularity of the measure
Sedanjo neto vrednost bi bilo treba izračunati na datum začetka amortizacije (predčasne amortizacije, kot so jo odobrili davčni organi), diskontne stopnje, uporabljene za navedeni izračun, pa bi morale temeljiti na dejanskem stanju na trgu.
The STL and the French GIE Fiscaux share a number of key characteristics and have very similar effects (see Section 5.6.1 Equal treatment).
Komisija predlaga, da lahko Španija uporabi izračune, ki so jih gospodarska interesna združenja predložila davčni upravi, ko so zaprosila za dovoljenje za predčasno amortizacijo (glej uvodno izjavo 168).
Both are used in the financing of long-term investment assets.
Načeloma se za davčno ugodnost šteje, da je bila dodeljena na datum, ko bi moralo gospodarsko interesno združenje ali njegovi vlagatelji plačati davke.
They feature tax-transparent EIGs that depreciate the assets and transfer their ownership to their final user through some type of leasing contract.
Korak 2: izračun davčne ugodnosti, ki je nastala zaradi uporabe splošnih davčnih ukrepov v poslu: to je sedanja neto vrednost (izračunana na enak način kot v koraku 1) zneska davčnih ugodnosti, ki bi jih gospodarsko interesno združenje ali njegovi vlagatelji prejeli v referenčni situaciji, v kateri bi se od trenutka, ko se je plovilo začelo uporabljati, uporabljal samo ukrep pospešene amortizacije in bi bil posel obdavčen v skladu z običajnimi pravili o davku od dohodkov pravnih oseb.
In both cases, the depreciation is early or accelerated and the capital gains by the EIG are tax exempted.
V tem primeru bi bil kapitalski dobiček od prodaje plovila podjetju za pomorske prevoze obdavčen z davkom od dohodkov pravnih oseb, ki se običajno uporablja za dobičke pravnih oseb, na datum, ko je podjetje za pomorske prevoze uveljavilo opcijo.
In both cases, the economic advantage resulting from the early or accelerated depreciation and from the exemption of capital gains is shared between the investors in the EIGs and the final user of the asset (through a price rebate), although there are major differences as regards the state intervention in this respect.
Načeloma se za davčno ugodnost šteje, da je bila pridobljena na datum, ko bi moralo gospodarsko interesno združenje ali njegovi vlagatelji plačati davke.
The key measures that form part of the STL system were implemented between 2002 [130] and 2003, i.e. before the Commission decided that the French system constituted State aid.
Korak 3: izračun davčne ugodnosti, ki je enakovredna državni pomoči: ker Komisija meni, da je pospešena amortizacija splošen ukrep, znesek ugodnosti, ki ustreza navedenemu ukrepu (tj. odloženo plačilo določenih zneskov davka), ne pomeni državne pomoči.
In view of the similarity of the STL and the GIE Fiscaux, it is therefore possible — as argued by the Spanish authorities and certain third parties — that events invoked in favour of the protection of legal certainty for the French system have also created a situation of uncertainty concerning the regularity of the STL.
Razlika med zneskoma, izračunanima v koraku 1 in koraku 2, bi morala ustrezati pomoči, ki so jo gospodarsko interesno združenje in njegovi vlagatelji prejeli kot prejemniki obravnavanih davčnih ukrepov, tj. sedanji neto vrednosti skupne prednosti, ki izhaja iz uporabe predčasne amortizacije, sheme davka na tonažo (do katere gospodarska interesna združenja niso bila upravičena) in davčno oprostitvijo kapitalskih dobičkov na podlagi člena 50(3) RIS.
On this point, the Commission concludes that this situation of uncertainty could indeed have been created by the Commission’s statement in its 2001 Brittany Ferries Decision [131], to the effect that certain tax advantages were a general measure.
Načeloma se za davčno ugodnost šteje, da je bila pridobljena na datum, ko bi moralo gospodarsko interesno združenje ali njegovi vlagatelji plačati davke.
As explained in recital 192 of the GIE Fiscaux Decision, this statement did not specify that it referred to the predecessor scheme of GIE Fiscaux, which may have misled the recipients of that scheme and of a similar scheme, such as STL.
Korak 4: izračun zneska združljive pomoči: pomoč, izračunana v koraku 3, ki jo je prejelo gospodarsko interesno združenje ali njegovi vlagatelji, je združljiva, saj ustreza prednosti, ki je bila prenesena na podjetje za pomorske prevoze in bi bila združljiva, če bi se štela za državno pomoč podjetju za pomorske prevoze.
As for the other elements invoked by Spain and third parties, the Commission has analysed whether the elements invoked to support the existence of legitimate expectations (see Section 5.6.1) could have created a situation of uncertainty.
Odstotek pomoči, prenesene na podjetje za pomorske prevoze, je treba določiti na podlagi izračuna, ki je podoben tistim, ki so jih gospodarska interesna združenja predložila v svojih prošnjah davčni upravi (glej uvodno izjavo 136), in upošteva nadomestilo za posredovanje v skladu s stanjem na trgu.
First, Member States have an obligation under the Treaty to notify the Commission of their plans to grant new aid.
Kot je pojasnjeno v uvodnih izjavah od 202 do 210, se del prednosti, prenesen na podjetje za pomorske prevoze, lahko šteje za združljivega, če so podjetje za pomorske prevoze, njegove prevozne dejavnosti in zadevno plovilo upravičeni v skladu s smernicami za pomorski promet.
The publication of the draft measures in the Official Gazette of the Spanish Parliament cannot be regarded as a notification to the Commission and the absence of reaction by the Commission cannot have contributed to creating a situation of uncertainty.
Združljivi znesek bi bilo treba določiti v skladu s poglavjem 11 smernic in pri tem ustrezno upoštevati celotno pomoč, ki je bila zadevnemu podjetju za pomorske prevoze v EGP že dodeljena.
Second, the 2001 request for information concerning a tax leasing measure shows that the Commission reacted to allegations of aid made by a complainant.
Zlasti je treba zneske pomoči, dodeljene v Španiji, prišteti tistim, ki so bili dodeljeni v državi ustanovitve podjetja (če je članica EGP).
This request was addressed to Spain and in its replies Spain strongly denied the existence of such measures.
Znesek pomoči, ki presega zgornjo mejo ali zanj ni dokazano, da je združljiv v skladu s poglavjem 11 smernic za pomorski promet, se šteje za nezdružljivega.
The request was not made public by the Commission but if, for any reason, future recipients of the STL happened to find out about this request for information at the time they intended to participate in the scheme, it should have alerted them to the fact that a complaint had been filed with the Commission, which considered that the measures of this scheme could constitute State aid.
Ker se zgornja meja iz odstavka 11 smernic za pomorski promet izračuna na letni osnovi in se prednost, ki jo prejme podjetje za pomorske prevoze, nanaša na dolgoročno sredstvo, se Komisija strinja, da se za uporabo navedene zgornje meje prednost, ki jo podjetje za pomorske prevoze dobi zaradi posla na podlagi SPN, lahko porazdeli na običajno obdobje amortizacije (deset let) zadevnega plovila.
A request for information would also indicate that the Commission did not have sufficient knowledge of the measure to assess it and would not lead to the conclusion that the Commission approved the measure.
Poleg tega, ker ustreza nadomestilu v skladu s trgom za posredovanje finančnih vlagateljev pri prenosu združljive prednosti na podjetja za pomorske prevoze, se bo to nadomestilo prav tako štelo za združljivo ali nezdružljivo pomoč v enakem deležu kot prednost, prenesena na podjetje za pomorske prevoze (glej uvodno izjavo 201).
Moreover, as this request was sent before the entry into force of the measures making up the STL, Spain could have notified all the elements of the scheme in order to obtaining legal certainty.
Kot je bilo omenjeno, je PYMAR Komisijo obvestil o določenih klavzulah v nekaterih pogodbah med vlagatelji, podjetji za pomorski prevoz in ladjedelnicami.
Alternatively, recipients should have asked Spain — or the Commission — about the notification of the scheme by Spain or its approval by the Commission.
Te klavzule od ladjedelnic zahtevajo, da ostalim pogodbenim strankam plačajo odškodnino, če davčnih ugodnosti ni mogoče pridobiti.
Consequently, neither Spain nor the operators could argue that this request or — in view of the answer given — the absence of follow-up action from the Commission has contributed to creating a situation of uncertainty.
V skladu z ustaljeno sodno prakso je namen obveznosti države, da ukine pomoč, za katero Komisija meni, da ni združljiva z notranjim trgom, ponovna vzpostavitev prejšnjih razmer [134].
Third, as to the 2004 Decision concerning the Dutch compensation measure, the Commission points out that compensation for a different measure from the STL cannot have created a situation of uncertainty with respect to the STL.
V skladu z drugo opredelitvijo je glavni cilj vračila nezakonito izplačane pomoči odprava izkrivljenja konkurence, ki je bilo povzročeno s konkurenčno ugodnostjo, dodeljeno s tako pomočjo [135].
The fact that a precise description of the alleged Spanish aid in public documents was only provided in the Dutch version of the decision to open the formal investigation procedure is not sufficient to conclude that readers could assume that it concerned the STL.
Z vračilom pomoči upravičenec izgubi prednost, ki jo je imel pred konkurenti na trgu, in znova se vzpostavijo razmere, ki so obstajale pred dodelitvijo pomoči [136].
Indeed, a translation of the Dutch decision or an inquiry to the Commission could easily have clarified that the alleged Spanish aid involved interest-rate subsidies on the basis of Royal Decree 442/1994.
Da bi Komisija dosegla navedeni rezultat, mora imeti pooblastila za odreditev, da morajo pomoč vrniti dejanski prejemniki, tako da lahko izpolni nalogo ponovne vzpostavitve konkurenčnih razmer na trgih, na katerih je prišlo do izkrivljanja.
In addition, the Commission merely mentioned the fact that Spain had denied the existence of the alleged Spanish aid and that the Netherlands had failed to bring sufficient proof.
Zato mora Komisija imeti možnost, da jasno določi podjetja, ki morajo vrniti nezakonito pomoč, ki jo je Komisija razglasila za nezdružljivo.
As mentioned in that Decision, the Commission can only trust the Member State and cannot be held responsible for the uncertainty, if any, that the absence of follow-up action on its part could have caused.
Ta cilj pa bi bil trajno onemogočen, če bi lahko zasebne strani s pogodbenimi določili spremenile učinke odločb Komisije o vračilu.
The Commission therefore finds that the 2004 Decision could not have contributed to a situation of uncertainty regarding the lawfulness of the STL.
Če bi bila ta možnost na voljo, bi jo lahko gospodarski subjekti, ki imajo veliko pogajalsko moč, uporabili za zaščito pred odločbami o vračilu, s tem pa bi nadzoru državnih pomoči odvzeli njegove praktične posledice.
Fourth, the Commission considers that the situation of uncertainty created with respect to the lawfulness of the STL as a result of the statement made in the 2001 Commission Decision concerning Brittany Ferries stopped on the date of publication of the Commission Decision on the French GIE Fiscaux.
V primerjavi z navedenim je Sodišče v svoji nedavni sodbi v zadevi Residex [137] izjavilo, da je naloga nacionalnega sodišča, da ob upoštevanju vseh posebnih značilnosti zadeve določi upravičenca ali, odvisno od primera, prejemnike poroštva, ki pomeni državno pomoč, in zagotovi vračilo celotnega zneska zadevne pomoči.
That Decision made it clear that the Commission regarded the French tax lease scheme as State aid and should have alerted Spain and the beneficiaries of the STL to the fact that the scheme could constitute State aid.
Poleg tega, ker je cilj ukrepov, ki jih morajo nacionalna sodišča sprejeti v primeru kršitve člena 108(3) PDEU, zlasti ponovno vzpostaviti konkurenčne razmere, ki so obstajale pred dodelitvijo zadevne pomoči, morajo navedena sodišča ne glede na to, kdo je upravičenec do pomoči, zagotoviti, da je z ukrepi, ki jih sprejmejo v zvezi z veljavnostjo zgoraj navedenih aktov, tak cilj mogoče doseči.
As a result, it cannot possibly have created — or contributed to — a situation of uncertainty in that respect.
To kaže, da lahko nacionalna sodišča, ko je treba odpraviti izkrivljanje, ki ga je povzročila pomoč, posežejo in pogodbe razglasijo za neveljavne, pa čeprav v škodo strani, ki niso prejemniki pomoči, pri čemer so v tej zadevi to posojilodajalci, katerih zahtevki so bili podprti z državnim poroštvom.
Fifth, for the reasons set out in Section 5.6.2.6 above, the Commission considers that the letter sent by Commissioner Kroes in 2009 did not create or contribute to creating a situation of uncertainty.
To še toliko bolj velja za Komisijo, ko odredi, da je treba pomoč učinkovito izterjati od prejemnikov.
The Commission considers that the time elapsed in the investigation of the STL before initiating the formal investigation procedure should be calculated from 2006 when the Commission received the complaints from European shipyards.
V zvezi s tem bi bilo treba poudariti, da mora Komisija sprejeti končno odločitev glede ukrepa pomoči, ne pa zagotoviti, da so pravice posameznikov zaščitene, kadar je kršena obveznost predhodne priglasitve državne pomoči Komisiji v skladu s členom 108(3) PDEU, saj so za to odgovorna nacionalna sodišča.
Indeed, for the reasons set out above, neither the publication of the draft measures in the Spanish Official Gazette, nor the allegations received by the Commission in 2001 and explicitly denied by Spain in 2002 support the view that the Commission has unduly delayed the exercise of its investigative powers.
Iz tega sledi, da so pogodbene klavzule, ki pravna in gospodarska tveganja vračila prenesejo na druge osebe ter s tem prejemnike ščitijo pred vračilom nezakonite in nezdružljive pomoči, v nasprotju s samim bistvom sistema nadzora državnih pomoči, vzpostavljenega s Pogodbo.
Nor does the 2004 final Decision in Case C-66/2003, which concerned the matching of a different alleged State aid measure, support this opinion.
Tak sistem je bistvenega pomena za izvajanje nalog, zaupanih Skupnosti, in zlasti za delovanje notranjega trga, zato pomeni sklop pravil javnega reda [138].
The time that elapsed between the first complaint in 2006 and the opening of the formal procedure in 2011 does not appear excessive given the number of tax measures involved, the complexity of tax lease operations and the lack of transparency concerning these lease operations.
Zato zasebne strani ne morejo odstopati od njega na podlagi pogodbenih določil.
In addition, the Commission sent eight formal requests for information between September 2006 and May 2010 [132] and was regularly in contact with the Spanish authorities.
To še toliko bolj velja v obravnavani situaciji v zvezi s sistemom SPN, kjer so nekatere ladjedelnice pod nadzorom države.
Furthermore, it was only in October 2010 that the Commission received a new complaint containing a key element for the assessment of the scheme, namely a comprehensive study by tax experts, describing the functioning of the scheme and its effects.
V kolikor so javne ladjedelnice določile pogodbene klavzule, ki prejemnike ščitijo pred vračilom pomoči, bi njihovo ravnanje preprečilo, da vračilo nezakonite in nezdružljive državne pomoči izpolni svojo nalogo.
Consequently, the time elapsed in the investigation of the STL does not appear sufficient to invoke legal certainty.
Poleg tega bi lahko ravnanje subjektov pod nadzorom države, ki si prizadevajo zaščititi svoje pogodbene partnerje pred vračilom, povzročilo velik pritisk na njihove zasebne konkurente, ki bi bili lahko zato prisiljeni sprejeti podobne klavzule v svojih pogodbah, s tem pa bi prejemniki na splošno postali zaščiteni pred vračilom pomoči.
In view of the complexity of the measures at hand, the Commission cannot rule out that legal uncertainty may have been created by the 2001 Decision on Brittany Ferries, as alleged by Spain and the recipients, regarding the classification of the STL as aid.
SKLEPNA UGOTOVITEV
As a consequence, the Commission concludes that it should not order the recovery of aid resulting from STL operations in respect of which the aid was granted between the entry into force of the STL in 2002 and 30 April 2007.
V skladu s smernicami za pomorski promet in odločbo z dne 27. februarja 2002, s katero je bil odobren španski sistem davka na tonažo, dejavnosti, ki vključujejo zgolj dajanje plovil v zakup ali najem, ne pomenijo prevoznih storitev.
Determining the amounts to be recovered
Zato navedene dejavnosti načeloma niso upravičene do španske sheme davka na tonažo, kot jo je odobrila Komisija.
The Commission has assessed different tax measures which constitute State aid schemes.
Člena 115(11) in 48(4) TRLIS ter člen 49 RIS (predčasna amortizacija zakupljenih sredstev), uporaba sistema davka na tonažo za neupravičena gospodarska interesna združenja ter člen 50(3) RIS pomenijo državno pomoč v smislu člena 107(1) PDEU.
It is not the purpose of this Decision to establish the precise amounts of aid received by each beneficiary in each of the STL operations.
Navedeni ukrepi niso veljavna pomoč v smislu člena 1(b) Uredbe (ES) št. 659/1999, ker niso bili priglašeni Komisiji in jih ta ni nikakor odobrila.
However, the Commission considers that the following methodology should be followed by the Member State in order to determine, on a case-by-case basis, the recipients of aid and the amount of incompatible aid to be recovered from them.
Španija je nezakonito izvajala zadevno pomoč in s tem kršila člen 108(3) Pogodbe o delovanju Evropske unije.
This methodology can be further refined in cooperation with the Spanish authorities, in particular in order to establish the actual amount of the tax advantage enjoyed by the investors, in the light of their individual tax situation.
Iz tega sledi, da je tako imenovani španski sistem poslovnega najema, ki vključuje skupno uporabo členov 115(11) in 48(4) TRLIS ter člena 49 RIS (predčasna amortizacija zakupljenih sredstev), uporabo sistema davka na tonažo za neupravičena gospodarska interesna združenja ter uporabo člena 50(3) RIS, nezakonit.
Step 1: Calculation of the total tax advantage generated by the operation: This is the net present value (NPV) of the tax advantages actually obtained by the EIG or its investors (i.e. before the deduction of the part of those advantages transferred to the shipping company through a price rebate).
Pomoč gospodarskemu interesnemu združenju ali njegovim vlagateljem se lahko šteje za združljivo z notranjim trgom, saj ustreza nadomestilu za posredovanje finančnih vlagateljev v skladu s trgom in se prenese na podjetja za pomorske prevoze, ki so upravičena na podlagi smernic za pomorski promet v skladu s pogoji, določenimi v navedenih smernicah.
The NPV should be calculated on the starting date of depreciation — early depreciation as authorised by the tax authorities — and the discount rates used for the purpose of that calculation should be based on market realities.
To pomeni predvsem, da celotni znesek, prenesen na podjetja za pomorske prevoze, ne presega zgornje meje iz poglavja 11 smernic.
The Commission suggests that, by default, Spain can use calculations provided by EIGs to the tax administration when applying for the early depreciation (see recital 168 above).
Del pomoči, ki presega znesek združljive pomoči, bi morali prejemniki, tj. gospodarska interesna združenja in njihovi vlagatelji, vrniti brez možnosti, da prenesejo breme vračila na druge osebe.
In principle, the tax advantage is considered granted on the date when the taxes are due by the EIG or its investors.
Komisija ne bi smela odrediti vračila pomoči, ki izhaja iz poslov na podlagi SPN, v zvezi s katerimi je bila pomoč dodeljena med začetkom veljavnosti SPN leta 2002 in 30. aprilom 2007, ko je bila objavljena odločba v zvezi z zadevo C-46/2004, France GIE Fiscaux (glej uvodno izjavo 261).
Step 2: Calculation of the tax advantage generated by the general tax measures applied to the operation: This is the NPV — calculated in the same way as for step 1 — of the amount of the tax advantages that the EIG or its investors would have obtained in a reference situation in which only the accelerated depreciation measure would have been used from the moment the vessel started to be operated and the operation taxed according to normal corporate tax rules.
Odreditev vračila pomoči, dodeljene po navedenem datumu, ne bi kršila splošnih načel varstva legitimnih pričakovanj in pravnega varstva, ki ju določa pravo Evropske unije –
In this scenario, the capital gain on the sale of the vessel to the shipping company would have been subject, on the date the option is exercised by the shipping company, to the corporate tax generally applicable to corporate profits.
SPREJELA NASLEDNJI SKLEP:
In principle, the tax advantage is considered to be obtained on the date when the taxes are due by the EIG or its investors.
Člen 1