natgillin/translations-raw huggingface dataset:
In the case of vessels already owned by an undertaking when it joins the TT system, or of second-hand vessels (hereinafter ‘used’ vessels) purchased when an undertaking already benefits from the TT system, a special procedure provided for in Article 125(2) TRLIS [22] applies.
Gospodarskemu interesnemu združenju ni treba določiti nerazdeljive rezerve ali pozitivne razlike med ceno, ki jo je plačalo podjetje za pomorske prevoze, in knjigovodsko vrednostjo plovila v poslovnih knjigah združenja [25], poleg tega pa pozitivna razlika med knjigovodsko in davčno vrednostjo plovila [26] ni obdavčena.
Under this procedure, the taxation of certain amounts takes place under normal corporate tax arrangements only when the vessel is subsequently sold:
Druga posledica je, da se za prihodke od prodaje podjetju za pomorske prevoze (po znatni ceni na podlagi opcije zakupa plovila brez posadke) šteje, da izhajajo iz nakupa in prodaje plovila s strani podjetja, ki koristi sistem davka na tonažo, in bodo vključeni v davčno osnovo za davek na tonažo v skladu s prvo alineo člena 125(2) TRLIS.
In the first financial year in which the TT system is applied, or in which the used vessels have been acquired, non-distributable reserves equal to the difference between the normal market value and the net accounting value of each of the ships concerned by this rule must be set aside, or this difference must be stated separately in the annual report for each vessel, for each financial year in which ownership of them is retained.
RAZLOGI ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
The amount of the said positive reserve together with the positive difference, at the date of transfer of ownership, between the tax depreciation and the accounting depreciation for the vessel sold will be added to the TT taxable base referred to in Article 125(1) TRLIS once the sale of the vessel is completed.
Komisija je najprej menila, da je treba španski sistem poslovnega najema kljub temu, da vključuje uporabo različnih davčnih ukrepov, proučiti kot en sam sistem (splošni pristop), ker je bilo mogoče različne ukrepe uporabljati le skupaj (pravno ali dejansko), in je sklenila, da je sistem pomenil državno pomoč.
Thus, under normal application of the Spanish TT system, as approved by the Commission, potential capital gains are taxed on entry into the TT system and it is assumed that the taxation of capital gains, even though it is delayed, takes place later on when the vessel is sold or dismantled.
Nato je posamezne ukrepe ocenila ločeno (individualni pristop) in v tej fazi sklenila naslednje:
As explained in Section 2.2.5, under the STL system, this taxation is not deferred but completely avoided because the vessels concerned are deemed to be new, not used.
pospešena amortizacija zakupljenih sredstev (ukrep št. 1) bi lahko pomenila državno pomoč, vendar bi v vsakem primeru pomenila veljavno pomoč, ker je bila izvedena pred pristopom.
Hence, the special procedure does not apply.
Zato Komisija ni začela formalnega postopka preiskave v zvezi s tem ukrepom,
Measure 5: Article 50(3) RIS
predčasna amortizacija zakupljenih sredstev (ukrep št. 2) bi lahko pomenila državno pomoč, saj zagotavlja selektivno prednost zaradi nejasnih pogojev, ki jih določa španska zakonodaja, in diskrecijskih pravic, ki jih španska davčna uprava uveljavlja pri razlagi teh pogojev.
In the case of the authorised STL transactions, the Commission observes that the EIGs can leave the normal corporate income taxation system to join the TT system without settling the hidden tax liability resulting from the early and accelerated depreciation either upon entry into the TT system or subsequently when the vessel is sold or dismantled.
Komisija ni začela formalnega postopka preiskave v zvezi s tem ukrepom,
Indeed, by way of exception from the rule set out in Article 125(2) TRLIS, Article 50(3) RIS [23] states that when vessels are acquired through a call option as part of a leasing contract previously approved by the tax authorities, those vessels are deemed to be new [24] — not used — without taking into consideration whether they have already been operated or depreciated — as of the date the leasing option is exercised, i.e. after the EIG’s switch to the TT system.
Komisija je leta 2002 odobrila sistem davka na tonažo (ukrep št. 4) kot združljivo državno pomoč.
According to the information available to the Commission, this exception was only applied to specific leasing contracts approved by the tax authorities in the context of applications for early depreciation pursuant to Article 115(11) TRLIS (see Section 2.2.2 above, Measure 2: Discretionary application of early depreciation of leased assets) i.e. in relation to leased newly built sea-going vessels acquired through STL operations, and — with one exception — from Spanish shipyards.
Združljivost odobrenega sistema davka na tonažo v Odločbi C(2011) 4494 final ni bila izpodbijana.
In such cases, the vessel is deemed to have been acquired new by the EIG on the date the leasing option was exercised, i.e. after the EIG’s entry into the TT system.
Na podlagi odobritve Komisije bi bilo treba ta ukrep v vsakem primeru šteti za veljavno pomoč.
The first consequence of the exception provided for in Article 50(3) RIS is that the application of the rules set out in Article 125(2) TRLIS is avoided.
Vendar je Komisija izrazila dvom glede dveh vidikov, povezanih s sistemom davka na tonažo:
The second consequence is that the revenue from the sale to the shipping company (the substantial bareboat charter option exercise price) is deemed to originate from a vessel bought and sold by an undertaking benefiting from the TT system and will be included in the TT taxable base pursuant to the first indent of Article 125(2) TRLIS.
Komisija je menila, da ta podjetja niso bila dejavna v sektorju pomorskega prevoza blaga in potnikov, kot je opredeljen v Uredbi Sveta (EGS) št. 4055/86 [28] in Uredbi Sveta (EGS) št. 3577/92 [29], ampak v sektorju finančnih naložb ter sektorju najema ali zakupa blaga.
REASONS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Morebitni prejemniki pomoči so bili opredeljeni kot:
As a first step, the Commission took the view that the Spanish Tax Lease system, in spite of the application of different tax measures, should be analysed as one single system (global approach) because the different measures could only be used jointly — de jure or de facto — and concluded that it constituted State aid.
gospodarska interesna združenja kot glavni prejemniki davčnih ugodnosti,
As a second step, the individual measures were assessed separately (individual approach) and the Commission concluded at that stage as follows:
člani/vlagatelji v gospodarska interesna združenja, ki imajo koristi od davčnih ugodnosti na podlagi preglednosti gospodarskih interesnih združenj,
The accelerated depreciation of leased assets (measure No 1) could constitute State aid, but would constitute existing aid in any case because it was implemented before accession.
podjetja za pomorske prevoze, ki prejmejo del davčnih ugodnosti v obliki popusta na ceno ladje,
Consequently, the formal investigation procedure was not opened in respect of this measure.
morda ladjedelnice, vpletene banke, lizinške družbe in drugi posredniki.
The early depreciation of leased assets (measure No 2) could constitute State aid as it provides a selective advantage in view of the vague conditions established by the Spanish legislation and the discretionary powers exercised by the Spanish tax administration in interpreting these conditions.
Komisija je menila, da se pomoč ne zdi združljiva z notranjim trgom.
The EIG status (measure No 3) was not identified as potential State aid.
Komisija je prejela pripombe španskih organov in 41 tretjih strani, vključno z javnimi organi, sektorskimi združenji in posameznimi podjetji, ki so bila bodisi udeleženci v poslih na podlagi SPN ali pa konkurenti udeleženih podjetij, kot so tuje ladjedelnice ali združenja ladjedelnic.
The formal investigation procedure was not opened in respect of this measure.
Pripombe se nanašajo na naslednje vidike ocene Komisije iz Odločbe C(2011) 4494 final:
The TT system (measure No 4) was authorised by the Commission as compatible State aid in 2002.
postopkovni vidiki,
The compatibility of the TT system as approved was not questioned in Decision C(2011) 4494 final.
splošni pristop: ocena SPN kot sheme v primerjavi z oceno posameznih ukrepov, ki so del SPN,
By virtue of the authorisation granted by the Commission, this measure should in any case be regarded as existing aid.
ali posamezni ukrepi pomenijo državno pomoč (prisotnost prednosti, državna sredstva, odgovornost države, učinek na konkurenco in trgovino) in ali so nekateri od njih veljavna pomoč,
However, the Commission questioned two aspects related to the TT system:
opredelitev prejemnikov pomoči,
The Commission questioned the possibility given to certain undertakings, such as the EIGs involved in STL operations, of benefiting from the TT system where their activities are limited to renting or leasing out vessels on a bareboat basis.
združljivost morebitne državne pomoči,
The Commission considered that these undertakings were not active in the sector of maritime transport of goods or passengers as defined in Council Regulation (EEC) No 4055/86 [28] and in Council Regulation (EEC) No 3577/92 [29], but rather in the sector of financial investment and the renting or leasing of goods.
ovire za vračilo pomoči (enaka obravnava, legitimna pričakovanja, pravna varnost).
The Commission noted that their eligibility for the Spanish TT system was never notified to or authorised by the Commission.The tax exemption for capital gains (measure No 5) resulting from the implementing measures of the TT system (Article 50(3) RIS) and presented by the Spanish authorities as part of the authorised TT system was regarded as an additional measure falling outside the scope of the authorisation granted by the Commission in 2002.
Španija meni, da je Komisija začela formalni postopek preiskave, ne da bi ustrezno preverila svoje glavne ugotovitve s španskimi organi.
This measure was also regarded as unlawful and possibly incompatible aid.
Zato sta bila kršena pravica španske države do obrambe in načelo kontradiktornosti, ki je bistvenega pomena za vse upravne postopke.
The potential recipients of the aid were identified as:
Po mnenju številnih tretjih strani bi morala Komisija uporabiti postopek za veljavno pomoč, ker dva zadevna davčna ukrepa (pravila o amortizaciji zakupljenih sredstev in sistem davka na tonažo), če sta pomoč, pomenita veljavno pomoč.
the EIGs as the primary recipients of the tax advantages,
OCENA SPN KOT SHEME/OCENA POSAMEZNIH UKREPOV
the members/investors in the EIGs which benefit from the tax advantages based on the EIGs’ transparency,
Pritožniki
the shipping companies which receive part of the tax advantages in the form of a rebate on the price of the ship,
Združenje Holland Shipbuilding meni, da bi bilo treba SPN obravnavati kot en sistem, ker je organiziran sistem, ki namerno izkorišča različne davčne ukrepe za zagotovitev gospodarske prednosti, ki je veliko večja od skupne prednosti, ki bi se lahko pridobila z ločeno uporabo različnih ukrepov, in ker so ukrepi medsebojno odvisni.
possibly the shipyards, the banks involved, the leasing companies and other intermediaries.
Uporaba sistema davka na tonažo gospodarskim interesnim združenjem omogoča, da začasno davčno ugodnost, ki nastane zaradi predčasne in pospešene amortizacije, spremenijo v stalno.
The Commission considered that the aid did not appear to be compatible with the internal market.
Zaradi nejasnih pogojev za uporabo predčasne amortizacije in njihove razlage s strani španskih organov ima davčna uprava diskrecijske pravice.
COMMENTS FROM SPAIN AND FROM INTERESTED PARTIES
To potrjuje dejstvo, da se dovoljenje v praksi izda le, če se izvede prehod z običajnega sistema davka od dohodkov pravnih oseb na sistem davka na tonažo.
Comments were received from the Spanish authorities and from 41 third parties including public authorities, sectoral associations and individual undertakings either involved in STL operations or competitors of those involved, such as foreign shipyards or shipbuilding associations.
Tudi organizacija Danish Maritime in […] [30] [31] menita, da SPN kot celota pomeni shemo državne pomoči, ki ne glede na to, kdo so prejemniki, nedvomno daje gospodarsko prednost nekaterim podjetjem.
The observations address the following aspects of the Commission’s assessment made in Decision C(2011) 4494 final:
Španija in udeleženci v transakcijah poslovnega najema
procedural aspects,
Vendar pa Španija in podjetja, ki jih je Komisija opredelila kot potencialne prejemnike pomoči (podjetja za pomorske prevoze, banke, vlagatelji v gospodarska interesna združenja, ladjedelnice, udeležene v poslih, ki temeljijo na SPN), izpodbijajo ta splošni pristop.
the general approach: assessment of the STL as a scheme as against assessment of the individual measures forming part of the STL,
Menijo, da SPN v španski davčni zakonodaji ni zapisan kot tak in da so posli, ki temeljijo na SPN, zasebni dogovori (najem, zakup plovila brez posadke, gospodarsko interesno združenje) med zasebnimi stranmi, ki lahko izberejo najcenejši način za financiranje sredstva ter uporabijo pogodbene in davčne ureditve, ki so jim na voljo.
whether the individual measures amount to State aid (presence of an advantage, state resources, imputability to the State, effect on competition and trade) and whether some of them constitute existing aid,
Menijo tudi, da Španija ne bi smela biti odgovorna za ugodnosti, ki jih pridobijo davkoplačevalci, ko si prizadevajo zmanjšati svojo davčno obremenitev.
identification of the aid recipients,
Poleg tega davčna zakonodaja ne zahteva uporabe vseh ukrepov, ki jih je Komisija navedla v Odločbi C(2011) 4494 final.
compatibility of possible State aid,
Združenje Asociación Española de Banca (špansko združenje bank – AEB) meni, da je to prvič, da je Komisija ugotovila državno pomoč v kombinaciji pravnih poslov med zasebnimi subjekti in ne v pravnih predpisih.
obstacles to recovery of the aid (equal treatment, legitimate expectations, legal certainty).
AEB meni, da ne gre za sistem, ampak za dve različni shemi (amortizacijska shema in davek na tonažo), ki ju je mogoče jasno ločiti in ločeno tudi obravnavati, ne glede na to, ali se uporabljata ločeno ali skupaj.
Spain considers that the Commission initiated the formal investigation procedure without duly checking its main conclusions with the Spanish authorities.
Poleg tega AEB meni, da Komisija ni opredelila splošnega referenčnega sistema, preden je opredelila selektivno prednost.
As a consequence, the Spanish State’s right of defence and the adversarial principle essential to any administrative procedure has been infringed.
AEB navaja, da obstaja zelo veliko načinov financiranja pridobitve sredstva z uporabo različnih kombinacij pravnih instrumentov in davčnih ukrepov, ter meni, da bi morala Komisija primerjati vse te alternativne situacije.
According to a number of third parties, the Commission should have used the existing aid procedure, because if they constitute aid, the two tax measures involved (depreciation rules for leased assets and the TT system) would be existing aid.
Ugotovitev, da SPN nekaterim družbam daje selektivno prednost, bi bila zato umetna, zlasti če Komisija kot referenco uporabi z davčnega vidika najdražji način financiranja naložbe in s tem prezre vse spodbujevalne ukrepe.
ASSESSMENT OF THE STL AS A SCHEME/ASSESSMENT OF INDIVIDUAL MEASURES
Zato SPN ne daje selektivne prednosti.
Complainants
To potrjuje zlasti dejstvo, da je Komisija opredelila več potencialnih prejemnikov, ki ne spadajo v gospodarske sektorje.
Holland Shipbuilding considers that the STL should be viewed as a single system because it is an organised system which deliberately exploits different tax measures to produce an economic advantage which is far greater than the total advantage that could be gained from applying the different measures separately and because the measures are interdependent.
AEB meni, da ni mogoče sklepati, da je ukrep selektiven, ker prinaša večje koristi članom gospodarskih interesnih združenj, ki vlagajo v morska plovila, kot tistim, ki vlagajo v druga sredstva, pri tem pa se sklicuje na Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka [32] (v nadaljnjem besedilu: obvestilo Komisije o obdavčitvi ustvarjenega dohodka), in na odločbo Komisije o nizozemski shemi Groepsrentebox [33].
The use of the TT system allows EIGs to make the temporary tax advantage generated by early and accelerated depreciation permanent.
Ker SPN vključuje izključno zasebne strani, ki uporabljajo splošne davčne ukrepe v okviru zasebnih dogovorov, ne vključuje državnih sredstev.
The vague conditions imposed on the application of early depreciation and their interpretation by the Spanish authorities confer discretionary powers on the tax administration.
AEB trdi, da ni učinka na konkurenco ali trgovino med državami članicami, saj so glavni prejemniki, ki jih je opredelila Komisija, podjetja za pomorske prevoze, ukrep pa je na voljo vsem takim podjetjem iz Evrope in drugih delov sveta.
This is borne out by the fact that, in practice, the authorisation is only granted if the switch is made from the normal corporate taxation system to the TT system.
Te tretje strani v svojih pripombah opisujejo SPN kot vrsto nepovezanih ukrepov (individualni pristop) in ne podajajo drugih pripomb o SPN kot celoti.
Danish Maritime and […] [30] [31] also regard the STL as a whole as a State aid scheme that — regardless of who the recipients are — clearly gives an economic advantage to certain undertakings.
PRIPOMBE V ZVEZI Z OCENO POSAMEZNIH UKREPOV
Spain and the participants in tax lease transactions
Pospešena amortizacija (člen 115(6) TRLIS [34]) – ukrep 1
However, Spain and the undertakings identified by the Commission as potential recipients of aid (shipping companies, banks, investors in EIGs, shipyards involved in STL operations) challenge this global approach.
Ta ukrep se po navedbah Španije in nekaterih tretjih strani na splošno uporablja za vse vrste sredstev in vse sektorje.
They consider that the STL is not enshrined as such in the Spanish tax legislation, that STL operations are private agreements (leasing, bareboat charter, EIG) concluded by private parties that are free to choose the cheapest way to finance an asset and use the contractual and tax arrangements available to them.
Drugačno davčno in računovodsko obravnavanje zakupnin ne pomeni dejanske selektivnosti, kar potrjuje raznolikost sektorjev, ki uporabljajo ta ukrep.
They also maintain that Spain should not be held responsible for advantages acquired by taxpayers in a move to reduce their tax burden.
Poleg tega španski sistem davka od dohodkov pravnih oseb dopušča alternativne ureditve za pospešeno amortizacijo.
Moreover, the tax legislation does not require the use of all the measures mentioned by the Commission in Decision C(2011) 4494 final.
AEB navaja, da linearne amortizacije ni mogoče obravnavati kot (edino) referenco za določitev obstoja prednosti, ker so na splošno dovoljene tudi druge metode amortiziranja.
The Asociación Española de Banca (the Spanish Banking Association — AEB) considers that it is the first time that the Commission has identified State aid in a combination of legal transactions between private entities rather than in a legal provision.
Člen 11 TRLIS in členi 1–5 RIS predvidevajo možnost uporabe degresivnih metod, kot je metoda degresivne amortizacije [35] ali metoda vsote letnih številk (SYD) [36], ter možnost amortiziranja sredstva v skladu s posebnim načrtom, ki ga odobri davčna uprava [37].
Rather than a system, the AEB considers that there are two different schemes (the depreciation scheme and the TT) which can clearly be split and treated separately, regardless of whether they are used separately or jointly.
AEB kot primer navaja, da bi se metoda degresivne amortizacije uporabljala po stopnji, ki je 2,5-krat višja od veljavne stopnje linearne amortizacije, tj. 25 %.
In addition, the AEB considers that the Commission failed to identify a general system of reference before identifying a selective advantage.
Diskrecijska uporaba predčasne amortizacije (člena 115(11) in 48(4) TRLIS ter člen 49 RIS) – ukrep 2
According to the AEB, there are very many ways of financing the acquisition of an asset using different combinations of legal instruments and tax measures and the Commission should compare all these alternative situations.
Zatrjuje se, da je predčasna amortizacija zgolj metoda pospešene amortizacije, ki določa, da se lahko pospešena amortizacija pod določenimi pogoji začne pred datumom, ko je sredstvo dostavljeno končnemu uporabniku in ga ta začne uporabljati.
Concluding that the STL confers a selective advantage on certain companies would therefore be artificial, especially if the Commission uses as a reference the most costly way — from a tax point of view — to finance an investment thereby ignoring all the incentive measures available to investors.
Če ne bi bilo mogoče odbiti zneskov, plačanih med gradnjo sredstva, bi to dejansko pomenilo predčasno obdavčitev.
Consequently, the STL does not confer a selective advantage.
Predčasna amortizacija zgolj ponovno vzpostavi nevtralnost ter ujemanje med finančnim tokom in davčno obravnavo.
This is borne out in particular by the fact that the Commission identifies several potential recipients which do not correspond to economic sectors.
AEB vztraja, da je možnost predčasnega začetka obdobja amortizacije splošen ukrep, ki je predviden tudi v členu 11(1)(d) TRLIS in členu 5 RIS, ki opredeljujeta splošna pravila, ki se uporabljajo za amortizacijo.
Referring to the Commission Notice on the application of the State aid rules to measures relating to direct business taxation [32] (hereinafter ‘the Commission Notice on business taxation’) and to the Commission Decision concerning the Dutch Groepsrentebox [33], the AEB considers that it cannot be concluded that the measure is selective because it is of more benefit to members of EIGs investing in sea-going vessels rather than in other assets.
Te določbe davčni upravi omogočajo, da odobri poseben načrt za amortizacijo, ki ga predstavi in utemelji davčni zavezanec, vključno za sredstva v gradnji.
As the STL consists solely of private parties using general tax measures in the context of private agreements, there are no state resources involved.
Edini cilj predhodnega dovoljenja za predčasno amortizacijo in postopka, ki ga uporabi davčna uprava, je preveriti, ali je posel resničen in ali so izpolnjena objektivna merila, ki jih določa zakonodaja.
According to the AEB, there is no effect on competition and trade between Member States because the main recipients identified by the Commission are shipping companies and the measure is available to all shipping companies from Europe and elsewhere in the world.
Zlasti je treba vnaprej zagotoviti: da obstaja zakupna pogodba, katere datum začetka izvajanja je pred naročilom ali dostavo sredstva; da se ob vložitvi prošnje navede, da so plačila za povrnitev vrednosti sredstva odbitna; da je predmet pogodbe pridobitev sredstva, ki zahteva dolgo pogodbeno obdobje/obdobje gradnje v skladu s pogoji obratovanja sredstva; da je bila podpisana pogodba o izgradnji sredstva in da so navedeni posebni pogodbeni pogoji, ki urejajo uporabo sredstva.
In their comments, these third parties describe the STL as a series of unrelated measures (individual approach) and make no further comments about the STL as a whole.
Če je vložnik prošnje gospodarsko interesno združenje, se poleg splošnih pogojev iz člena 49 RIS uporablja dodaten pogoj, ki ga določa člen 48(4) TRLIS.
OBSERVATIONS RELATED TO THE ASSESSMENT OF THE INDIVIDUAL MEASURES
Izdaja dovoljenja ni odvisna od uporabe drugih ukrepov ali predložitve dodatnih dokumentov.
Accelerated depreciation (Article 115(6) TRLIS [34]) — Measure 1
Nazadnje dejstvo, da doslej ni bila zavrnjena nobena prošnja, vložena pri davčni upravi, kaže, da v postopku ni proste presoje.