natgillin/translations-raw huggingface dataset:
Indeed, the Commission, in the First and the Second Decisions, has examined a State aid scheme as implemented by the Spanish authorities.
Poleg tega dejstvo, da nekateri davkoplačevalci niso upoštevali obstoječe upravne razlage in so za prevzeme posrednih deležev odbili finančno dobro ime, za namene te analize ni pomembno.
The circumstance that the regime could be modified or altered (either by the administration or by the courts) at some point in the future, has no bearing on the scope of the investigation and thus of the Decisions.
Davčna uprava mora, kadar so pri davkoplačevalcih prisotna enaka dejstva in okoliščine, v skladu s členom 89 zakona št. 58/2003 uporabljati merila iz davčnih razlag.
In any case, the arguments of the Spanish authorities have to be rejected for the following additional reasons:
Zato bi morali davkoplačevalci, ki so finančno dobro ime odbili za posredne prevzeme in pri katerih je bil naknadno opravljen davčni inšpekcijski nadzor, popraviti svoje davčne napovedi.
The Spanish authorities and the interested third parties also allege that the initial administrative interpretation is not a relevant and final administrative practice given that it is not a source of law and can always be subject to appeal before the competent courts.
Komisija poleg tega meni, da narava samoodmere španskega sistema za pobiranje davkov ne spremeni dejstva, da je nova upravna razlaga razširila področje uporabe člena 12(5) TRLIS.
The Commission considers that the fact that the administrative interpretation and the resolutions of the TEAC can be appealed in subsequent judiciary instances does not imply that these consultas — and especially the resolutions of the TEAC — do not have legal effects for the incumbent.
Španski organi in zainteresirane tretje strani trdijo, da člen 12(5) TRLIS ni bil bistveno spremenjen, upravne razlage področja uporabe določbe pa ni mogoče šteti za bistveno spremembo pomoči.
As laid down in Article 89 of the General Tax Law 58/2003 of 17 December, the responses given in the context of a request for a tax opinion have binding effects for the tax Administration.
Poleg tega dejstvo, da sta organ DGT in sodišče TEAC spremenila upravno razlago, ne vpliva na področje uporabe člena 12(5) TRLIS.
This means that the tax administration is obliged to use the same criteria when there is an identity of facts and circumstances between the taxpayers.
Kljub temu ni nobenega dvoma, da razširitev področja uporabe davčne prednosti (kar bi lahko pomenilo dodelitev več milijard EUR državne pomoči) za posredne prevzeme deležev pomeni bistveno spremembo področja uporabe sistema [40].
Therefore, a diligent and prudent operator would expect from the tax administration a consistent approach in situations where there is identity of facts and circumstances between taxpayers.
Dejansko je bila spremenjena metoda za izračun finančnega dobrega imena, ki je bila preoblikovana tako, da je omogočila odbitek finančnega dobrega imena, ki izhaja iz posrednih prevzemov deležev družb nerezidentk prek neposrednega prevzema deležev holdinga.
The Spanish authorities and some of the interested third parties claim that the initial administrative interpretation is not a consistent administrative practice since the criteria contained in an administrative interpretation can always be subject to further modifications.
Ta sprememba metode izračuna je očitno razširila področje uporabe člena 12(5) TRLIS.
However, as explained by the Spanish authorities, Article 89 of Law 58/2003 requires having a consistent application of the criteria contained in an administrative interpretation insofar as the jurisprudence or the applicable Law does not modify it.
Consultas organa DGT in sodna praksa sodišča TEAC, ki so jih španski organi med upravnim in formalnim postopkom preiskave predložili Komisiji, kažejo, da je bila od sprejetja člena 12(5) TRLIS leta 2002 do leta 2012 v uporabi dosledna upravna praksa, ki je iz področja uporabe člena 12(5) TRLIS izključila posredne prevzeme deležev, ki izhajajo iz neposrednega prevzema deležev holdinga.
The Commission notes that all the DGT consultas and TEAC resolutions evidence that for the period 2002-12 there was a consistent practice, which was neither modified by the Law nor by the jurisprudence.
Doktrina organa DGT in sodna praksa sodišča TEAC sta svojo prvotno razlago utemeljili na naslednji podlagi:
The Spanish authorities and some of the interested third parties claim that the administrative interpretation was progressively modified by a resolution of the TEAC of June 2010 and a judgement of the Audiencia Nacional of 13 October 2011 [38], which was subsequently upheld by the Spanish Supreme Court in a judgement of 24 June 2013 [39].
Dobro ime je neopredmeteno sredstvo, ki nastane, ko ena družba prevzame drugo, ter je enako razliki med nakupno ceno in knjigovodsko vrednostjo njenih neto sredstev.
The Commission considers that the abovementioned judgements do not evidence a modification in the fiscal treatment of indirect acquisitions of shareholdings in the context of Article 12(5) TRLIS.
Z opravljanjem gospodarske dejavnosti se ustvari neopredmeteno sredstvo na podlagi portfelja strank, strokovnega znanja, človeških virov, geografske lokacije in prestiža družbe, kar prispeva k nakupni ceni, višji od tiste, ki je določena kot knjigovodska vrednost.
The TEAC resolution, the judgments of the Audiencia Nacional and the Spanish Supreme Court related to intra-group acquisitions of shareholdings, which is a different matter from the one at stake.
Dobro ime lahko nastane le zaradi neposrednega prevzema delujoče družbe, tj. družbe, ki dejansko opravlja gospodarsko dejavnost.
Both judgements do not refer explicitly to the matter of indirect shareholding acquisitions and do not enter in the discussion on the existence of financial goodwill as such, since the existence of the financial goodwill was already assessed by the Court a quo and fell out of the scope of the appeal.
Dobro ime nasprotno ne more nastati pri holdingu, katerega glavni namen je lastništvo deležev delujočih odvisnih družb [41].
In this respect, the administrative practice of the Spanish tax authorities in the recovery procedure has been to look first at the indirect or direct character of the acquisitions — irrespective of whether they are intra-group acquisitions — in order to determine if they lead or not to fiscal benefits.
Cena, plačana za delež družbe, lahko njegovo knjigovodsko vrednost preseže iz dveh razlogov: (1) dejanske vrednosti sredstev in pravic družbe ali (2) presežne cene, plačane zaradi pričakovanja, da se bodo v prihodnosti dosegli višji dohodki.
The Spanish authorities and the interested third parties also contest the Commission's statement in the opening decision of 17 July 2013 that the deductions of financial goodwill that related to indirect acquisitions contained in the tax declarations were systematically denied.
Slednja kategorija ustreza finančnemu dobremu imenu [42].
The Spanish authorities and interested third parties claim that the deduction could not be systematically denied given that the Spanish tax collection system is based on a ‘self-assessment system’ (the so-called autoliquidación).
Organ DGT in sodišče TEAC sta pri izračunu zneska finančnega dobrega imena, tj. razlike med nakupno ceno in knjigovodsko vrednostjo deleža, ki ga ni mogoče pripisati neto vrednosti družbe nerezidentke, uporabila naslednji pristop v štirih korakih:
The Commission holds the view that the existence of a self-assessment tax collection system does not remove the new aid character of the measure.
izračun razlike med nakupno ceno deleža in njegovo knjigovodsko vrednostjo;
Indeed, the fact that the Spanish tax collection system is based on a ‘self-assessment’ system does not guarantee the correctness, and eventually legality, of each of the tax operations carried out by the incumbent.
knjigovodska vrednost bi morala izražati delež lastniškega kapitala, ki ustreza deležu družbe rezidentke v družbi nerezidentki;
The tax administration has the power to check and monitor the self-assessment tax operations executed by the tax payers.
razliko med nakupno ceno deleža in njegovo knjigovodsko vrednostjo bi bilo treba v skladu z merili iz računovodskih pravil glede konsolidacije pripisati sredstvom družbe nerezidentke do zgornje tržne vrednosti zadevnega sredstva [43];
In fact, as the Spanish authorities indicated, if a tax payer that had deducted the financial goodwill arising from indirect acquisitions was subject to a tax inspection, the tax administration, which is bound by the obligation to apply the same criteria when facing situations where there is identity of facts and circumstances between taxpayers, would have not accepted the deduction of the financial goodwill contained in the company's tax declaration.
znesek, ki ostane, je finančno dobro ime, ki se lahko od davčne osnove letno odbije v višini največ ene dvajsetine njegove vrednosti.
Therefore, the existence of a ‘self-assessment’ tax system does not contradict the Commission's view that the requests made by the companies relating to the deduction of financial goodwill in the context of indirect shareholding acquisitions were systematically denied.
V skladu s to metodo izračuna bi bilo treba v primeru, da družba s sedežem v Španiji prevzame delež v holdingu nerezidentu (katerega glavna dejavnost je lastništvo deležev in upravljanje sredstev drugih delujočih družb), razliko med nakupno ceno in knjigovodsko vrednostjo neto vrednosti holdinga knjižiti kot sredstvo holdinga do zgornje tržne vrednosti zadevnega sredstva.
Moreover, the fact that some tax payers disregarded the existing administrative interpretation deducting the financial goodwill for indirect shareholding acquisitions is irrelevant for the purpose of this analysis.
Ker so sredstva holdinga deleži v delujočih odvisnih družbah nerezidentkah, je tržna vrednost njegovih sredstev enaka nakupni ceni deležev, zato finančno dobro ime ne more nastati.
Pursuant to Article 89 of Law 58/2003, the tax administration is obliged to use the criteria contained in the tax interpretations when there is an identity of facts and circumstances between tax payers.
V skladu s to razlago lahko finančno dobro ime nastane le zaradi neposrednega prevzema delujoče družbe.
Therefore, the tax payers that deducted the financial goodwill for indirect acquisitions and that were subsequently subject to a tax inspection would have to correct their tax declarations.
Upravna razlaga organa DGT z dne 21. marca 2012 in naknadna resolucija sodišča TEAC z dne 26. junija 2012 sta razširili področje uporabe člena 12(5) TRLIS na posredne prevzeme deležev, ki izhajajo iz neposrednih prevzemov deležev holdinga.
In conclusion, the consultas of the DGT and the resolutions of TEAC confirm that at the time of the First and Second Decision, and even after their adoption (until March 2012), the consistent administrative practice of the Spanish authorities was to apply the tax scheme concerned only to direct acquisitions of shareholdings of non-resident operating companies whereas all tax deductions for indirect acquisitions of shareholdings that resulted from a direct acquisition of shareholdings of a holding company were systematically refused.
Po mnenju španskih organov in ene zainteresirane strani bi bilo treba za izračun finančnega dobrega imena uporabiti naslednji izračun:
Moreover, the Commission considers that the self-assessment nature of the Spanish tax collection system does not change the fact that the new administrative interpretation has enlarged the scope of application of Article 12(5) TRLIS.
V primeru neposrednega prevzema deležev, ki izhajajo iz neposrednega prevzema deležev holdinga, je treba izvesti konsolidacijo, kar bo omogočilo prenos dobrega imena, ki je nastalo na drugi in naslednjih ravneh, na raven holdinga.
Both the Spanish authorities and the interested third parties allege that Article 12(5) TRLIS has not undergone substantial modifications and that the administrative interpretation of the scope of a provision cannot be considered a substantial modification of the aid.
To je mogoče z odpravo lastniškega kapitala med prevzemno in prevzeto družbo.
Moreover, the fact that the administrative interpretation has been modified by the DGT and the TEAC does not affect the scope of application of Article 12(5) TRLIS.
V skladu s členom 30 Kraljevega odloka 1815/1991 bi bilo treba v ta namen postopek odprave lastniškega kapitala izvesti v več korakih:
Nevertheless, there is no doubt that an extension of the scope of the fiscal advantage (which may entail the granting of billions of euros of State aid) to indirect acquisitions of shareholdings constitutes a substantial modification of the scope of application of the regime [40].
najprej se odpravi lastniški kapital na ravni družbe, ki nima neposrednega deleža v lastniškem kapitalu druge družbe.
Indeed, there has been a modification in the calculation method of financial goodwill, which has been re-designed to allow the deduction of the financial goodwill arising from indirect acquisitions of shareholdings of non-resident companies through the direct acquisition of shareholdings of a holding company.
Delež holdinga v delujoči odvisni družbi je odpravljen, v bilanci stanja holdinga pa se vrednost navedenega deleža nadomesti s tržno vrednostjo sredstev delujoče odvisne družbe.
This modification of the calculation method has clearly enlarged the scope of application of Article 12(5) TRLIS.
V bilanci stanja holdinga nastane rezerva konsolidacije, ki je enaka razliki med tržno vrednostjo sredstev delujoče družbe in njihovo knjigovodsko vrednostjo;
The consultas from the DGT and the TEAC jurisprudence provided by the Spanish authorities to the Commission during the administrative and the formal investigation procedure evidence that since the adoption of Article 12(5) TRLIS in 2002 until 2012 there was a consistent administrative practice that excluded from the scope of application of Article 12(5) TRLIS indirect acquisitions of shareholdings that result from a direct acquisition of shareholdings of a holding company.
nato se odpravi lastniški kapital tudi na naslednjih ravneh, pri izračunu vrednosti lastniškega kapitala pa se upoštevajo rezerve konsolidacije, ki so nastale na predhodnih ravneh.
Basically, the DGT doctrine and the TEAC jurisprudence substantiated their initial interpretation based on the following reasoning:
Finančno dobro ime je del razlike med nakupno ceno deleža in novo vrednostjo lastniškega kapitala holdinga po konsolidaciji, ki je ni mogoče pripisati sredstvom holdinga.
Goodwill is an intangible asset that arises when one company acquires another and equates to the difference between the purchase price and the book value of its net assets.
Pri tej metodi izračuna se sredstva in obveznosti vseh odvisnih družb v lasti holdinga obravnavajo kot sredstva in obveznosti ene same družbe.
Indeed, as a result of carrying out an economic activity, an intangible asset is generated due to the client portfolio, know-how, human resources, geographic location and prestige of the company, which results into a higher purchase price than the one established as book value.
Pri tej novi metodi izračuna iz upravne razlage organa DGT in resolucije sodišča TEAC iz leta 2012 je potrebna predhodna simulacija [44] konsolidacije, da se lahko po korakih iz člena 30 Kraljevega odloka 1815/1991 sredstva delujoče družbe nerezidentke (ki ustvarja dobro ime) prenesejo na raven holdinga.
Therefore, goodwill can only arise due to a direct acquisition of an operating company, that is, a company that genuinely carries out an economic activity.
Razlika, ki ostane, je finančno dobro ime, ki se nato odbije od davčne osnove.
Conversely, goodwill cannot arise from a holding company, whose main aim is to own the shares of subsidiary operating companies [41].
Pri tej metodi izračuna se ne izravnata nakupna cena in tržna vrednost sredstev holdinga (deleži), zaradi katere ni nastalo dobro ime na ravni holdinga.
If the price paid for a shareholding of a company exceeds its book value, it 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 an expectation of obtaining higher revenues in the future.
Glede izračuna finančnega dobrega imena je sporen sklic iz člena 12(5) TRLIS na pravila glede konsolidacije.
The latter category corresponds to the financial goodwill [42].
V sklicu ni navedeno, katera so računovodska pravila ali določbe glede konsolidacije, ki bi jih bilo treba upoštevati pri izračunu končnega zneska finančnega dobrega imena:
The DGT and the TEAC applied the following four-step approach in order to calculate the amount of financial goodwill, that is, the difference between the purchase price and the book value of the shareholding not attributable to the non-resident company's net worth:
„Razliko med nakupno ceno deleža in njegovo knjigovodsko vrednostjo na datum prevzemov bi bilo treba knjižiti pod sredstva in pravice družbe nerezidentke v skladu z merili iz Kraljevega odloka 1815/1991 o pravilih glede konsolidacije računovodskih izkazov.“ [Poudarki so dodani]
To calculate the difference between the purchase price of the shareholding and its book value;
Sodišče TEAC je v svojih prejšnjih resolucijah pojasnilo, da je bil sklic na računovodska pravila glede konsolidacije naveden izključno zaradi knjiženja razlike med nakupno ceno in knjigovodsko vrednostjo deleža pod sredstvi in pravicami družbe nerezidentke [45] ter da člen 12(5) TRLIS ne zahteva dejanske konsolidacije računovodskih izkazov.
The book value should reflect the share of equity that corresponds to the shareholding that the resident company has in the non-resident company;
V resoluciji sodišča TEAC z dne 3. novembra 2011 je navedeno, da je „sklic iz člena 12(5) TRLIS na Kraljevi odlok 1815/1991 (računovodska pravila glede konsolidacije) […] namenjen le pripisu razlike med nakupno ceno deleža in njegovo knjigovodsko vrednostjo sredstvom in pravicam družbe nerezidentke.“
The difference between the purchase price of the shareholding and its book value should be attributed to the assets of the non-resident company up to the limit of the market value of the asset in question according to the criteria established in the accounting consolidation rules [43];
Zlasti v primeru prevzema deležev holdinga se razprava osredotoča na to, kako bi se določilo, katero knjigovodsko vrednost bi bilo treba upoštevati za namene izračuna zneska finančnega dobrega imena, tj. knjigovodsko vrednost na podlagi konsolidiranih računovodskih izkazov ali knjigovodsko vrednost na podlagi posamičnih računovodskih izkazov.
The amount that remains is the financial goodwill, which can be deducted from the tax base up to a maximum annual limit of one twentieth of its value.
Rezultat je odvisen od izbire: če se sklic nanaša na knjigovodsko vrednost iz posamičnih knjigovodskih izkazov, finančno dobro ime pri prevzemu deleža holdinga ne nastane, če pa se sklic nanaša na knjigovodsko vrednost iz konsolidiranih knjigovodskih izkazov, bi finančno dobro ime nastalo na ravni holdinga.
According to this calculation method, if a company resident in Spain acquires a shareholding in a non-resident holding company — whose main activity is the possession of shares and management of assets of other operating companies — the difference between the purchase price and the book value of the net worth of the holding should be booked as an asset of the holding company up to the limit of the market value of the asset in question.
Iz resolucij sodišča TEAC je mogoče sklepati, da je več davkoplačevalcev že zahtevalo odbitek finančnega dobrega imena, ki izhaja iz posredno prevzetih deležev na drugi ali naslednjih ravneh, saj so davčno upravo pozivali, naj ne upošteva referenčnih vrednosti iz posamičnih računovodskih izkazov, ampak iz konsolidiranih računovodskih izkazov.
As the assets of the holding are the shareholdings in non-resident subsidiary operating companies, the market value of its assets equates to the purchase price of the shares and therefore, no financial goodwill could arise.
Vendar Komisija ugotavlja, da sta organ DGT in sodišče TEAC v svoji upravni razlagi in resolucijah pred letom 2012 dosledno navajala, da bi bilo treba upoštevati knjigovodsko vrednost iz posamičnih računovodskih izkazov.
Under this interpretation financial goodwill can only arise due to a direct acquisition of an operating company.
Zlasti sodišče TEAC je najprej trdilo, da davčna konsolidacija in računovodska konsolidacija nista enakovredni, to pa velja tudi za pojem konsolidirane skupine za davčne namene in za računovodske namene [46].
The administrative interpretation of the DGT of 21 March 2012 and the subsequent TEAC resolution of 26 June 2012 extended the scope of application of Article 12(5) TRLIS to indirect acquisitions of shareholdings that result from a direct acquisition of shareholdings of a holding company.
Sodišče TEAC na primer navaja, da španski zakon o davku od dohodka pravnih oseb ne upošteva dobička skupine iz konsolidiranih računovodskih izkazov, ampak skupni posamični dobiček iz posamičnih računovodskih izkazov.
According to the Spanish authorities and one interested party, the following calculation method of financial goodwill should apply:
Namena, za katera si prizadevajo računovodska pravila in davčna pravila, se na koncu razlikujeta: namen konsolidiranih računovodskih izkazov je obveščanje o gospodarskem in finančnem položaju skupine; z davčnega vidika je treba ugotoviti gospodarsko zmogljivost skupine, ki se bo obdavčila [47].
This is done by eliminating the investment-equity between the acquiring and the acquired company.
Lahko bi se na primer zgodilo, da je bila naložba izvedena, ko družba še ni bila del skupine, ali pa obratno, in sicer da bi bila naložba še vedno vključena v konsolidirane računovodske izkaze, čeprav družba ne bi bila več del skupine.
For that purpose, the investment-equity elimination process should be done in different stages according to Article 30 of the Royal Decree 1815/1991:
Člen 12(5) TRLIS izrecno ne izključuje upoštevanja knjigovodske vrednosti iz konsolidiranih računovodskih izkazov, vendar bi morala biti knjigovodska vrednost, ki jo navaja, tista iz posamičnih računovodskih izkazov prevzete družbe nerezidentke, saj bi v nasprotnem primeru določba izrecno navajala računovodska pravila, kot velja v primerih drugih davčnih določb španskega zakona o davku od dohodka pravnih oseb.
First, it shall be eliminated the investment-equity at the level of the company that has no direct shareholding in the equity of other company.
Komisija meni, da je metoda za izračun finančnega dobrega imena, na kateri sta temeljili upravni razlagi, sestavni del člena 12(5) TRLIS, ki določa njegovo področje uporabe in njegove pravne učinke.
The shareholding that the holding has in the subsidiary operating company is eliminated and the value of that shareholding is replaced in the holding's balance sheet with the market value of the assets of the subsidiary operating company.
Dejansko je člen 12(5) TRLIS sam po sebi metoda za izračun finančnega dobrega imena, saj določa korake, ki jih je treba upoštevati, da se dobi znesek, ki pomeni finančno dobro ime.
A reserve of consolidation arises in the balance sheet of the holding company which amounts to the difference between the market value of the assets of the operating company and their book value.
Očitno je, da bi lahko imela sprememba te metode izračuna, ki vključuje bistveno spremembo davčne prednosti, ki izhaja iz navedene določbe, neposreden učinek na pravne učinke določbe.
Second, the elimination of the investment-equity should also be carried out at subsequent stages, taking into account for the calculation of the value of the equity the reserves of consolidation that arose in earlier stages.
Pri prvotni metodi izračuna, ki sta jo dosledno uporabljala organ DGT in sodišče TEAC, se je ugotovilo, da bi bilo treba upoštevati knjigovodsko vrednost iz posamičnih računovodskih izkazov prevzete družbe nerezidentke.