natgillin/translations-raw huggingface dataset:
Ship -owner
Zaradi davčne preglednosti gospodarskega interesnega združenja se te davčne izgube odbijejo od prihodkov vlagateljev sorazmerno z njihovimi deleži v združenju.
In practice, the EIG leases the vessel from a leasing company from the date that it starts to be built.
V običajnih okoliščinah bi se morali davčni prihranki, ki nastanejo zaradi predčasne in pospešene amortizacije vrednosti plovila, pozneje izravnati z višjimi plačili davka, bodisi ko je plovilo popolnoma amortizirano in ni več mogoče odbiti stroškov amortizacije ali ko se plovilo proda in zaradi prodaje nastane kapitalski dobiček [8].
Once it has been built, the EIG charters out the vessel to the shipping company, on a bareboat basis, and the shipping company starts operating the vessel.
Zaradi davčne preglednosti gospodarskega interesnega združenja bi se njegov povečan dobiček v naslednjih letih običajno prištel lastnim prihodkom vlagateljev in bi bil obdavčen.
In any case, the EIG undertakes to buy the vessel at the end of the leasing contract and the shipping company undertakes to buy the vessel at the end of the bareboat charter contract, by means of reciprocal buy and sell option contracts [5].
Vendar gospodarska interesna združenja v poslih, ki temeljijo na SPN, po popolni amortizaciji ne obdržijo plovil.
The date of exercising the options established by the leasing contract is set a few weeks before the exercise date of the option set by the bareboat charter.
V drugi fazi so davčni prihranki, ki nastanejo zaradi prenosa začetnih izgub na vlagatelje, zavarovani s prehodom gospodarskega interesnega združenja na sistem obdavčitve prihodka glede na tonažo in s popolno oprostitvijo kapitalskega dobička, ki nastane zaradi prodaje plovila podjetju za pomorske prevoze kmalu po prehodu na novi sistem [9].
Both options are exercised once the EIG comes under the tonnage tax system (for a more detailed description, see Section 2.2.4 Measure 4: Tonnage tax).
Za podrobnejše informacije o teh dveh fazah glej Odločbo C(2011) 4494 final (oddelek 2.3.1).
A framework agreement is signed by the parties involved to make sure that they all agree on the organisation and functioning of the STL structure.
Glede na informacije, ki jih ima Komisija na voljo [10], skupni učinek davčnih ukrepov, ki se uporabljajo v okviru SPN, gospodarskemu interesnemu združenju in njegovim vlagateljem omogoča, da dosežejo davčni dobiček v višini približno 30 % prvotne bruto cene plovila.
The transactions that take place between the different participants in the STL operation have been described in more detail in Decision C(2011) 4494 final (Section 2.2) [6] on the basis of the examples provided by Spain [7].
Del tega davčnega dobička, ki ga na začetku pridobi gospodarsko interesno združenje ali njegovi vlagatelji, obdržijo vlagatelji (10–15 %), preostali del pa se prenese na podjetje za pomorske prevoze (85–90 %), ki na koncu postane lastnik plovila in je deležno 20- do 30-odstotnega znižanja prvotne bruto cene plovila.
THE STL — TAX ASPECTS
Kot je bilo že navedeno, posli na podlagi SPN združujejo različne posamezne, vendar povezane davčne ukrepe, da bi se zagotovila davčna ugodnost.
The purpose of the STL scheme described in Section 2.1 above is first to generate the benefits of certain tax measures in favour of the EIG and the investors participating in it, which will then pass on part of those benefits to the shipping company that acquires a new vessel.
Ti ukrepi so na kratko opisani v spodnjem oddelku.
The EIG collects the tax benefits in two stages under two different sets of tax rules.
Za podrobnejši opis glej Odločbo C(2011) 4494 final (oddelek 2.4).
In the first stage, early and accelerated depreciation of the leased vessel is applied within the ‘normal’ corporate income tax system.
Ukrep 1 – pospešena amortizacija [11] zakupljenih sredstev
This generates heavy tax losses for the EIG.
(člen 115(6) TRLIS)
Because of the EIG’s tax transparency, these tax losses are deductible from the investors’ own revenues pro rata to their shares in the EIG.
V Španiji se davčna obravnava finančnega zakupa razlikuje od njegove računovodske obravnave.
In normal circumstances, the tax savings made by this early and accelerated depreciation of the cost of the vessel should be offset later on by increased tax payments either when the vessel is completely depreciated and no more depreciation costs can be deducted or when the vessel is sold and a capital gain results from the sale [8].
Poglavje XIII kraljeve zakonodajne uredbe 4/2004 z dne 5. marca, ki potrjuje prečiščeno različico zakona o davku od dohodkov pravnih oseb (TRLIS) [12], in člen 49 kraljeve uredbe 1777/2004 z dne 30. julija, ki potrjuje uredbo o davku od dohodkov pravnih oseb [13], se uporabljata za pogodbe o finančnem zakupu z najkrajšim trajanjem dveh let, če se nanašajo na premičnine, in desetih let, če se nanašajo na nepremičnine ali industrijske obrate.
Because of the EIG’s tax transparency, its increased profits in later years would normally be added to the investors’ own revenues and would be liable to tax.
Zgolj v davčne namene se del plačil, ki zakupodajalcu omogoča povrnitev nabavne vrednosti sredstva [14], šteje kot davčno odbitni odhodki v določenih mejah, in sicer: znesek, ki se odbije, ne sme presegati zneska, izračunanega tako, da se nabavna vrednost sredstva pomnoži z dvakratnikom ali trikratnikom uradnega koeficienta najvišje linearne amortizacije za to vrsto sredstva.
However, in an STL operation, the EIGs do not keep the vessels after full depreciation is achieved.
V primeru plovil se običajna linearna amortizacija za davčne namene porazdeli v obdobju desetih let (10 % na leto).
In the second stage, the tax savings resulting from the initial losses transferred to the investors are then safeguarded as a result of the EIG’s switchover to the tonnage tax (TT) system of income taxation and the full exemption of the capital gains resulting from the sale of the vessel — shortly after switching to the new system — to the shipping company [9].
Najvišja stopnja pospešene amortizacije za zakupljena sredstva se giblje med 20 % in 30 % na leto (od 40 do 60 mesecev).
For further details about these two stages, see Decision C(2011) 4494 final (Section 2.3.1).
V skladu s špansko zakonodajo lahko lastniki plovila amortizirajo tudi z uporabo metode degresivne amortizacije [15] ali metode vsote letnih številk (SYD) [16].
According to information available to the Commission [10], the combined effect of the tax measures used in the STL enables the EIG and its investors to achieve a tax gain of approximately 30 % of the initial gross price of the vessel.
Ukrep 2: diskrecijska uporaba predčasne amortizacije zakupljenih sredstev
Part of this tax gain — initially collected by the EIG/its investors — is kept by the investors (10-15 %) and part of it is passed on to the shipping company (85-90 %), which in the end becomes the owner of the vessel, with a 20 % to 30 % reduction in the initial gross price of the vessel.
(člena 115(11) in 48(4) TRLIS ter člen 49 RIS)
As already stated, STL operations combine different individual — yet interrelated — tax measures in order to generate a tax benefit.
V skladu s členom 115(6) TRLIS se pospešena amortizacija zakupljenega sredstva začne na datum, ko se sredstvo začne uporabljati, tj. šele po tem, ko je sredstvo dostavljeno in ga zakupnik začne uporabljati.
The section below briefly describes these measures.
Vendar lahko ministrstvo za gospodarstvo in finance v skladu s členom 115(11) TRLIS [17] na uradno prošnjo zakupnika določi zgodnejši datum za začetek amortizacije.
For a more detailed description, see Decision C(2011) 4494 final (Section 2.4).
Načeloma se ta določba pod določenimi pogoji uporablja za vsa zakupljena sredstva, ki so predmet zakupne pogodbe in izpolnjujejo pogoje za pospešeno amortizacijo.
Measure 1 — Accelerated depreciation [11] of leased assets
Člen 115(11) TRLIS dejansko določa dva splošna pogoja.
(Article 115(6) TRLIS)
Prvič, novi datum začetka amortizacije je treba določiti ob upoštevanju „posebnih značilnosti pogodbenega obdobja ali obdobja gradnje sredstva in posebne narave njegove gospodarske uporabe“.
In Spain, the tax treatment of a leasing transaction is different from its accounting treatment.
V skladu s členom 49 RIS davčni organi odobrijo predčasno amortizacijo, ki se začne na začetku obdobja gradnje, samo, če to obdobje gradnje traja več kot 12 mesecev in če so v zakupni pogodbi predvidena predčasna plačila zakupnin.
Chapter XIII of Royal Legislative Decree 4/2004 of 5 March 2004 approving the consolidated version of the Law on Corporate Tax (TRLIS) [12] and Article 49 of Royal Decree 1777/2004 of 30 July 2004 approving the Regulation on Corporate Tax (RIS) [13], apply to finance leasing contracts with a minimum duration of two years if they relate to movable property and 10 years if they relate to immovable property or industrial establishments.
Drugič, „določitev tega datuma ne bi smela vplivati 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, predvidenim v poglavju VIII pod naslovom VII TRLIS“.
For tax purposes only, the portion of the payments that allows the lessor to recover the cost of the asset [14] is considered tax-deductible expenditure within certain limits, namely: the amount deducted may not exceed the amount obtained by multiplying the cost of the asset by twice or three times the official coefficient of maximum straight-line depreciation for the type of asset.
V skladu s členom 48(4) TRLIS [18] se sredstva, za katera se uporablja shema predčasne amortizacije, opisana v členu 115(1) TRLIS, dajo v zakup gospodarskim interesnim združenjem, ki so registrirana v Španiji, ta združenja pa jih dajo v podzakup tretjim stranem.
In the case of vessels, the normal straight-line depreciation is spread — for tax purposes — over 10 years (10 % per year).
Poleg tega člen 49 RIS določa postopek za vložitev prošnje za predčasno amortizacijo zakupljenih sredstev.
The maximum accelerated depreciation rate for leased assets ranges between 20 % and 30 % per year (from 40 to 60 months).
Ukrep 3: gospodarska interesna združenja
Under Spanish law, owners of vessels can also depreciate according to the declining balance method [15] or the sum-of-the-years-digit method (SYD) [16].
Kot je bilo že navedeno, so španska gospodarska interesna združenja pravne osebe, ki so ločene od svojih članov.
Measure 2: Discretionary application of early depreciation of leased assets
Zato lahko gospodarsko interesno združenje vloži prošnjo tako za ukrep predčasne amortizacije kot tudi za alternativno shemo davka na tonažo, ki je predvidena v členih 124–128 TRLIS (glej oddelek 2.2.4.), če izpolnjuje pogoje za upravičenost, ki jih določa španska zakonodaja, tudi če med njegovimi člani ni podjetja za pomorske prevoze.
(Articles 115(11) and 48(4) TRLIS and Article 49 RIS)
Vendar pa so v zvezi z delničarji, ki imajo sedež v Španiji, gospodarska interesna združenja pregledna z davčnega vidika.
Under Article 115(6) TRLIS, the accelerated depreciation of the leased asset starts on the date on which the asset becomes operational, i.e. not before the asset is delivered to and starts being used by the lessee.
Drugače povedano, dobiček (ali izguba), ki jo ustvari gospodarsko interesno združenje, se sorazmerno neposredno pripiše njegovim članom, ki imajo sedež v Španiji.
However, pursuant to Article 115(11) TRLIS [17], the Ministry of Economic Affairs and Finance may, upon formal request by the lessee, determine an earlier starting date for depreciation.
Ker člani gospodarska interesna združenja, ki sodelujejo v poslih na podlagi SPN, obravnavajo kot naložbene nosilce in ne kot sredstva za skupno izvajanje dejavnosti, se ta sklep nanaša na te člane kot vlagatelje.
In principle, this provision applies, under certain conditions, to all leased assets covered by a leasing contract and eligible for accelerated depreciation.
Davčna preglednost gospodarskih interesnih združenj pomeni, da se lahko znatne izgube, ki jih združenje ustvari s predčasno in pospešeno amortizacijo, prenesejo neposredno na vlagatelje, ki lahko te izgube izravnajo s svojim dobičkom in zmanjšajo davčne obveznosti.
In fact, Article 115(11) TRLIS imposes two general conditions.
Ukrep 4: sistem davka na tonažo (členi 124 do 128 TRLIS)
First, the new starting date should be determined taking account of ‘the specific characteristics of the contracting or construction period for the asset and the specific nature of its economic use’.
Španska zakonodaja o davku na tonažo se uporablja od leta 2002.
Pursuant to Article 49 RIS, the tax authorities only authorise early depreciation from the beginning of the construction period when this construction period is over 12 months, and the leasing contract provides for anticipated lease payments.
Določa alternativno metodo izračuna obdavčljivega dobička podjetij za pomorske prevoze v zvezi z njihovimi upravičenimi prevoznimi dejavnostmi, in sicer na podlagi upravljane tonaže in ne razlike med prihodki in odhodki.
Second, ‘determining this date (should) 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 provided for in Chapter VIII of Title VII TRLIS’.
Komisija je odobrila [19] špansko shemo davka na tonažo kot združljivo državno pomoč na podlagi smernic Skupnosti o državni pomoči za pomorski promet [20] (v nadaljnjem besedilu: smernice za pomorski promet).
According to Article 48(4) TRLIS [18], the assets covered by the early depreciation scheme described in Article 115(1) TRLIS will be leased to EIGs registered in Spain, which, in turn, will sublease them to third parties.
Določbe, ki urejajo shemo davka na tonažo, so navedene v členih 124 do 128 v poglavju XVII TRLIS.
Furthermore, Article 49 RIS establishes the procedure to be followed when filing an application for the early depreciation of leased assets.
Španija je sprejela tudi izvedbene ukrepe, navedene v členih 50 do 52 pod naslovom VI RIS.
Measure 3: Economic interest groupings (EIGs)
Komisija opozarja, da ti izvedbeni ukrepi in zlasti izjema, navedena v členu 50(3) RIS (glej oddelek 2.2.5), v nasprotju s pravili iz členov 124–128 TRLIS, ki so bila priglašena Komisiji in jih je ta odobrila, niso bili priglašeni in jih Komisija ni odobrila.
As already stated, Spanish EIGs have a separate legal personality from that of their members.
Kot v drugih državah članicah je vstop v špansko shemo davka na tonažo neobvezen in zahteva predhodno dovoljenje davčnih organov, ki je veljavno deset let.
As a result, EIGs can file an application both for the early depreciation measure and for the alternative tonnage taxation scheme provided for by Articles 124-128 TRLIS (see Section 2.2.4.) if they meet the eligibility requirements under Spanish law, even if none of their members is a shipping company.
Za prihodke od dejavnosti, ki niso pomorski prevoz ali niso upravičene, se uporabljajo običajna pravila o davku od dohodka.
However, from a tax perspective, EIGs are transparent with respect to their Spanish resident shareholders.
V skladu s špansko zakonodajo se lahko gospodarska interesna združenja, ki sodelujejo v poslih na podlagi SPN, vpišejo v enega od ladijskih registrov [21], ker njihove dejavnosti po mnenju španskih organov vključujejo upravljanje lastnih in zakupljenih plovil.
In other words, for tax purposes, profits (or losses) made by EIGs are directly attributed to their Spanish resident members on a pro rata basis.
Koncept upravljanja plovila bi torej vključeval dajanje plovila na voljo tretji strani na podlagi zakupa plovila brez posadke.
Since the EIGs involved in STL operations are regarded as an investment vehicle by their members — rather than as a way of carrying out an activity jointly — this Decision refers to them as investors.
Davčna osnova za upravičene dejavnosti pomorskega prevoza se izračuna glede na bruto tonažo:
EIGs’ tax transparency means that the substantial losses incurred by the EIG through early and accelerated depreciation can be passed on directly to the investors, who can offset these losses against profits of their own and reduce the tax due.
Neto registrska tonaža
Measure 4: Tonnage tax system (Articles 124 to 128 TRLIS)
Dnevni znesek na 100 ton (EUR)
The Spanish TT legislation has applied since 2002.
od 0 do 1000
It provides for an alternative calculation of the taxable profits of shipping companies in respect of their eligible transport activities, based on tonnage operated rather than the difference between revenue and expenditure.
od 1001 do 10000
The Commission authorised [19] the Spanish TT scheme as compatible State aid on the basis of the Community Guidelines on State aid to maritime transport [20] (hereinafter ‘the Maritime Guidelines’).
od 10001 do 25000
The provisions governing the TT scheme are contained in Chapter XVII, Articles 124 to 128 TRLIS.
nad 25001
Spain also adopted implementing measures contained in Title VI, Articles 50 to 52 of the RIS.
Ko se alternativna davčna osnova izračuna glede na bruto tonažo, s katero upravlja podjetje za pomorske prevoze, se za to osnovo uporabi običajna stopnja davka od dohodkov pravnih oseb.
The Commission notes that, contrary to the rules set out in Articles 124-128 TRLIS, which were notified to and approved by the Commission, these implementing measures — and in particular the exception contained in Article 50(3) RIS (see Section 2.2.5) — were not notified to or authorised by the Commission.
V skladu s prvo alineo člena 125(2) TRLIS se za davčno osnovo za davek na tonažo šteje, da vključuje vse prihodke od (upravičenih) dejavnosti prevoza na odprtem morju, vključno zlasti s kapitalskimi dobički, ki nastanejo, ko se plovila, ki jih je podjetje, ki koristi sistem davka na tonažo, pridobilo nova, pozneje prodajo, podjetje pa ostane v sistemu davka na tonažo.
As in other Member States, joining the Spanish TT scheme is optional and requires prior authorisation from the tax authorities, valid for 10 years.
V nasprotju s tem pa na podlagi običajnih pravil o davku od dohodkov pravnih oseb v primeru, ko podjetje pridobi plovilo in ga pozneje proda ter tako ustvari kapitalski dobiček, ta izjemni kapitalski dobiček pomeni obdavčljive prihodke in zato zviša davčno osnovo, za katero se bo obračunal davek od prihodkov pravnih oseb, ker se davčna osnova izračuna kot razlika med prihodki in odhodki.
Revenues from non-shipping — or non-eligible — activities are subject to normal income tax rules.
Davčna obravnava izjemnih kapitalskih dobičkov v okviru prenosa plovil v sistem davka na tonažo
Under Spanish law, EIGs involved in the STL can be entered in one of the registers of shipping companies [21] because, according to the Spanish authorities, their activities include the operation of their own and chartered vessels.
Če sta plovilo, ki ni več novo, in obdavčitev z njim povezanih prihodkov prenesena iz običajnega sistema davka od dohodkov pravnih oseb v sistem davka na tonažo, se uporabljajo posebna pravila.
The concept of operating a vessel would therefore include making a vessel available to a third party under a bareboat charter.
V primeru plovil, ki jih ima podjetje že v lasti, ko vstopi v sistem davka na tonažo, ali rabljenih plovil, ki jih podjetje kupi, ko že koristi sistem davka na tonažo, se uporablja poseben postopek, predviden v členu 125(2) TRLIS [22].
The tax base for eligible shipping activities is calculated according to gross tonnage:
Po tem postopku se obdavčitev določenih zneskov izvaja v skladu z običajnimi ureditvami davka od dohodkov pravnih oseb samo, če se plovilo pozneje proda:
Net registered tonnage
V prvem poslovnem letu, v katerem se uporablja sistem davka na tonažo ali v katerem so pridobljena rabljena plovila, je treba oblikovati nerazdeljive rezerve, enake razliki med normalno tržno vrednostjo in neto knjigovodsko vrednostjo vsake od ladij, za katere velja to pravilo, ali pa je treba to razliko v letnem poročilu navesti ločeno za vsako plovilo in za vsako poslovno leto, v katerem se lastništvo plovila ni spremenilo.
Daily amount per 100 tonnes (EUR)
Po končani prodaji plovila se znesek navedene pozitivne rezerve skupaj s pozitivno razliko med davčno in računovodsko amortizacijo prodanega plovila na dan prenosa lastništva doda davčni osnovi za davek na tonažo iz člena 125(1) TRLIS.
From 0 to 1000
Tako so morebitni kapitalski dobički ob običajni uporabi španskega sistema davka na tonažo, kot ga je odobrila Komisija, obdavčeni ob vstopu v sistem davka na tonažo in se predpostavlja, da se obdavčitev kapitalskih dobičkov, čeprav je zapoznela, izvede pozneje, ko se plovilo proda ali razstavi.
From 1001 to 10000
Kot je pojasnjeno v oddelku 2.2.5, se ta obdavčitev v okviru sistema SPN ne odloži, ampak povsem zaobide, saj se za zadevna plovila šteje, da so nova in ne rabljena.
From 10001 to 25000
Zato se posebni postopek ne uporablja.
Over 25001
Ukrep 5: člen 50(3) RIS
Once the alternative tax base is calculated according to the gross tonnage operated by the shipping company, the normal corporate tax rate is applied to this base.
V zvezi z odobrenimi transakcijami SPN Komisija ugotavlja, da lahko gospodarska interesna združenja izstopijo iz običajnega sistema davka od dohodkov pravnih oseb in vstopijo v sistem davka na tonažo, ne da bi poravnala skrite davčne obveznosti, ki so nastale zaradi predčasne in pospešene amortizacije bodisi ob vstopu v sistem davka na tonažo ali ob poznejši prodaji ali razstavitvi plovila.
Pursuant to the first indent of Article 125(2) TRLIS, the TT taxable base is deemed to include all revenues from (eligible) shipping activities on the high seas including, in particular, the capital gains realised when vessels — acquired new by an undertaking benefiting from the TT system — are subsequently sold while the undertaking remains under the TT system.
Člen 50(3) RIS [23] z odstopanjem od pravila iz člena 125(2) TRLIS dejansko določa, da se plovila, ki so pridobljena z nakupno opcijo na podlagi zakupne pogodbe, ki so jo predhodno odobrili davčni organi, po datumu izvršitve opcije zakupa, tj. po prehodu gospodarskega interesnega združenja na sistem davka na tonažo, štejejo za nova in ne rabljena plovila [24], pri tem pa se ne upošteva, ali so bila že upravljana ali amortizirana.
Conversely, under normal corporate income tax rules, since the tax base is determined as the difference between revenue and expenditure, when vessels are acquired by an undertaking and subsequently sold with a capital gain, these exceptional capital gains constitute taxable revenue and will thus increase the taxable base on which corporate tax will be levied.
Glede na informacije, ki jih ima Komisija na voljo, se to odstopanje uporablja samo za določene zakupne pogodbe, ki jih odobrijo davčni organi na podlagi prošenj za predčasno amortizacijo v skladu s členom 115(11) TRLIS (glej oddelek 2.2.2, Ukrep 2: diskrecijska uporaba predčasne amortizacije zakupljenih sredstev), tj. v zvezi z zakupljenimi novozgrajenimi morskimi plovili, pridobljenimi v poslih, ki temeljijo na SPN, od španskih ladjedelnic (z eno izjemo).
Tax treatment of exceptional capital gains in the context of the transfer of vessels to the TT system
V takšnih primerih se za plovilo šteje, da ga je gospodarsko interesno združenje pridobilo novo na dan, ko je bila izvršena opcija zakupa, tj. po vstopu gospodarskega interesnega združenja v sistem davka na tonažo.
Special rules apply where a vessel — which is no longer new — and the taxation of its revenue are transferred from the normal corporate tax system to the TT system.
Prva posledica izjeme, ki je predvidena v členu 50(3) RIS, je, da pravil iz člena 125(2) TRLIS ni treba uporabiti.