natgillin/translations-raw huggingface dataset:
Moreover, it was clear from the draft legislative proposal that the Netherlands did not intend to abolish the corporate tax exemption for all public undertakings.
Da bi se ukrep štel za državno pomoč, mora biti selektiven pri dajanju prednosti le posameznim podjetjem ali proizvodnji posameznega blaga.
The Commission consequently had strong indications that the Netherlands would not bring the law fully into line with the State aid rules.
V skladu z ustavljeno sodno prakso je treba materialno selektivnost ukrepa oceniti v treh fazah: prvič, opredeliti je treba skupno ali „običajno“ ureditev („referenčni sistem“), ki se uporablja v zadevni državi članici.
As regards the argument put forward by the Netherlands that the Commission did not properly inform the Netherlands that it did not consider the reply to be an acceptance within the meaning of Article 19(1) of the Procedural Regulation, the Commission points out that its letter of 11 March 2014 was sent to the competent national authority, was in fact received by that authority, and was discussed between the Commission and the Dutch authorities.
Drugič, glede na to skupno ali „običajno“ davčno ureditev je treba nato ugotoviti morebitno selektivnost prednosti, dodeljene z zadevnim davčnim ukrepom.
The Netherlands was well aware of the Commission’s assessment and cannot rely on purely formal arguments as regards the addressee of the letter.
To je treba storiti tako, da se dokaže, da ta ukrep odstopa od navedene skupne ureditve, ker uvaja razlikovanje med subjekti, ki so glede na cilj tega davčnega sistema v primerljivem dejanskem in pravnem položaju.
The Commission initiated the formal investigation because it had concerns that exempting public undertakings involved in economic activities from corporate tax might give them an advantage over other undertakings that were subject to corporate tax in the Netherlands.
Tretjič, če obstaja tako odstopanje, je treba preveriti, ali izhaja iz značilnosti ali skupne ureditve davčnega sistema ter ali ga značilnosti ali skupna ureditev davčnega sistema tudi upravičuje.
Public undertakings and private undertakings are in a similar factual and legal situation with reference to the objective of the Dutch corporate tax law, which is to make corporate undertakings subject to tax on their corporate profits.
V tem okviru mora država članica dokazati, da različna davčna obravnava izhaja neposredno iz osnovnih ali vodilnih načel njenega davčnega sistema.
PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107(1) TFEU
Referenčni sistem
Article 107(1) TFEU states that any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is incompatible with the internal market if it affects trade between Member States.
Odstopanje od referenčnega sistema
Undertakings
V skladu z zakonom Wet Vpb 1969 so javna podjetja za razliko od zasebnih načeloma oproščena obdavčitve dohodkov pravnih oseb.
According to settled case-law, ‘the concept of an undertaking encompasses every entity engaged in an economic activity, regardless of the legal status of the entity and the way in which it is financed’.
Javna podjetja so davku zavezana le, če so navedena v členu 2(3) ali členu 2(7) zakona Wet Vpb 1969.
In order to establish whether an entity constitutes an undertaking, the fact that it does not seek to make a profit is not decisive.
Zlasti obstaja odstopanje med podjetji, uvrščenimi na seznam iz člena 2(3) zakona Wet Vpb 1969 in zavezanimi davku, ter pojmom „gospodarska dejavnost“ v pravu EU.
An economic activity is any activity consisting in offering goods and services on a market.
Po veljavnem nizozemskem zakonu je veliko javnih podjetij, ki opravljajo gospodarske dejavnosti, oproščenih plačila davka od dohodkov pravnih oseb, čeprav so glede na cilj obdavčitve dohodkov pravnih oseb v enakem dejanskem in pravnem položaju kot zasebna podjetja.
Non-profit entities can also offer goods and services on a market.
Dejstvo, da so nizozemski organi po proučitvi vsakega primera posebej omejeno število posrednih javnih podjetij zavezali davku od dohodkov pravnih oseb, ne odpravlja selektivnosti zadevnih davčnih ureditev.
It has not been contested by the Dutch authorities that public undertakings, including public ports, may in addition to their usual public authority tasks offer goods and services on the market.
Nizozemski organi priznavajo, da ta pristop proučitve vsakega primera posebej ne zagotavlja, da so vsa javna podjetja, ki opravljajo gospodarske dejavnosti, tudi zavezana davku od dohodkov pravnih oseb.
The Dutch authorities have acknowledged that public undertakings increasingly carry on economic activities.
Zadevni zakon očitno daje prednost javnim podjetjem, ki opravljajo gospodarske dejavnosti in niso uvrščena na seznam.
Furthermore, the interested third parties have expressly acknowledged that port activities have developed in recent years into fully fledged economic activities.
Zato je veliko javnih podjetij, ki opravljajo gospodarsko dejavnost, oproščenih plačila davka od dohodkov pravnih oseb.
Therefore, public undertakings that carry on economic activities can be classified as undertakings within the meaning of Article 107(1) TFEU.
Komisija meni, da bo ta davčna oprostitev tudi po novem zakonu še najprej veljala zlasti za zainteresirana morska pristanišča.
As regards the exemption for teaching institutions or institutions that conduct research laid down in Article 6(b) of the Wet Vpb, as amended by the Wet Vpb 2015, paragraphs 26 to 28 of the SGEI Communication state in that, according to settled case-law, ‘public education organised within the national education system, which is funded and supervised by the State, may be considered as a non-economic activity’.
To je odstopanje od splošne obdavčitve dohodkov pravnih oseb, ki se uporablja na Nizozemskem, in javnim podjetjem, ki opravljajo gospodarske dejavnosti, daje selektivno prednost.
The fact that a contribution may be required in the form of tuition or enrolment fees does not alter the non-economic nature of the service.
V skladu z Wet Vpb 2015 so javna podjetja načeloma zavezana davku od dohodkov pravnih oseb.
Article 6b of the Wet Vpb clearly requires that the cost of the teaching or research be funded from public resources or tuition fees provided for by law.
Vendar zakon nekatera javna morska pristanišča oprošča plačila davka od dohodkov pravnih oseb.
Therefore, given the non-economic nature of teaching or research services, teaching institutions are not to be classified as undertakings pursuant to Article 107 TFEU.
Po zakonu Wet Vpb 2015 so zainteresirana morska pristanišča oproščena plačila tega davka, čeprav so glede na cilj obdavčitve dohodkov pravnih oseb, tj. obdavčitev dohodkov podjetij, v enakem dejanskem in pravnem položaju kot druga zasebna podjetja in podjetja v javni lasti.
As regards research institutions, paragraph 29 of the SGEI Communication states that research carried out in universities and the primary activities of research organisations fall outside the ambit of the State aid rules.
Nizozemski organi niso zanikali, da oprostitev davka od dohodkov pravnih oseb daje selektivno prednost javnim podjetjem.
The use of State resources
Vendar zainteresirana morska pristanišča, ki so upravičenci veljavne oprostitve davka od dohodkov pravnih oseb, zanikajo obstoj selektivne prednosti.
According to Article 107(1) TFEU, the measure must be granted by a Member State or through State resources in any form whatsoever.
Trdijo, da veljavna nizozemska zakonodaja o davku od dohodkov pravnih oseb enako velja za vsa nizozemska morska pristanišča.
A loss of tax revenue is equivalent to the consumption of State resources in the form of fiscal expenditure.
Zato oprostitev davka od dohodkov pravnih oseb, ki velja za pristanišča, ne daje selektivne prednosti.
As the Court of Justice of the European Union held in Banco Exterior de España, a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a cash transfer of State resources, places the persons to whom the tax exemption applies in a more favourable financial situation than other taxpayers, is granted ‘through State resources’ within the meaning of Article 107(1) TFEU.
Komisija se s tem argumentom ne strinja.
The Dutch authorities forgo revenues which constitute State resources by exempting public undertakings engaged in economic activities, including public ports, from corporate taxation.
Selektivnost v zakonodaji EU o državni pomoči je treba oceniti na podlagi notranje primerjave v posamezni državi članici, in sicer med podjetji, ki so glede na cilje zadevnega davčnega prava dejansko in pravno v podobnem položaju.
Therefore, the Commission takes the view that the corporate tax exemption for Dutch public undertakings contained in the Wet Vpb 1969 involves a loss of State resources and is consequently granted by the State through State resources.
Podjetja z dohodki pravnih oseb, ki imajo koristi od davčne oprostitve kot zainteresirana morska pristanišča, imajo jasno selektivno prednost v primerjavi s podjetji, ki poslujejo v istem sektorju ali drugih sektorjih.
Analogously, the corporate tax exemption for certain Dutch seaports maintained in the Wet Vpb 2015 involves a loss of State resources and therefore it is granted by the State through State resources.
Glede na cilj obdavčitve dohodkov pravnih oseb sta ti skupini v primerljivem dejanskem in pravnem položaju.
This has been contested neither by the Dutch authorities nor by the interested third parties.
Ker neposredna obdavčitev ni usklajena, se bodo davčni položaji pristanišč v različnih državah članicah vedno nekoliko razlikovali.
The presence of an advantage
Na primer, različne države članice imajo različne davčne stopnje za dohodke pravnih oseb.
In addition, the measure has to confer a financial advantage on the recipient.
Po ustaljeni sodni praksi država članica davčnih oprostitev, ki pomenijo državno pomoč, ne more upravičevati s sklicevanjem na druge države članice, ki imajo morda vzpostavljene podobne ukrepe.
The notion of advantage covers not only positive benefits but also interventions which, in various forms, mitigate the charges which are normally included in an undertaking’s budget.
Utemeljitev glede na značilnosti ali splošno shemo sistema
The Dutch authorities have not contested that a continued corporate tax exemption for certain public undertakings grants an economic advantage to these undertakings.
Ker Komisija meni, da je obravnavana davčna oprostitev na prvi pogled selektivna, bo morala v skladu s sodno prakso evropskih sodišč presoditi, ali je ta oprostitev utemeljena z značilnostmi ali splošno shemo sistema, v katerega spada.
Under the Wet Vpb 1969, public undertakings are in principle exempt from corporate tax, whereas private undertakings are in principle subject to corporate tax.
Ukrep, ki pomeni izjemo od uporabe splošnega davčnega sistema, je mogoče upravičiti, če lahko zadevna država članica dokaže, da ta ukrep neposredno izhaja iz osnovnih ali vodilnih načel njenega davčnega sistema.
Therefore, public undertakings engaged in economic activities benefit from a clear tax advantage.
Podobne oprostitve za javna podjetja v drugih državah članicah ali neobstoj enakih konkurenčnih pogojev na evropski ravni ne upravičuje neizvedbe sklepa Komisije, ki predlaga primerne ukrepe v zvezi z javnimi morskimi pristanišči.
The Commission points out that the new law (Wet Vpb 2015) expressly maintains the corporate tax exemption for certain Dutch public seaports, which will therefore continue to benefit from the tax advantage.
V skladu z zakonodajo EU o državni pomoči je treba podjetja, ki so glede na cilj davčnega sistema države članice v primerljivem pravnem in dejanskem položaju, v zadevni državi članici obravnavati enako.
The tax exemption reduces the charges that are normally included in the operating costs of an undertaking carrying on an economic activity.
Ocena selektivnosti po zakonodaji EU o državni pomoči torej temelji na notranji primerjavi znotraj posamezne države članice.
Under Article 107(1) TFEU a measure that is to be considered State aid must affect trade between Member States and distort or threaten to distort competition.
Tudi Komisija ni uspela opredeliti take utemeljitve.
In the present case, public undertakings that carry on economic activities and that qualify for the tax exemption may be involved in intra-Union trade.
Namen sistema obdavčitve dohodkov pravnih oseb je obdavčitev dobička.
Public seaports, which continue to be tax exempted under the Wet Vpb 1969 — even after amendment by the Wet Vpb 2015 — are clearly public undertakings involved in trade between Member States.
Ugodnejša obravnava javnih podjetij, tudi javnih morskih pristanišč, ki opravljajo gospodarske dejavnosti, v primerjavi z zasebnimi podjetji ni del tega namena.
Similarly, the corporate tax exemption maintained in the Wet Vpb 2015 for the interested seaports affects trade between Member States and distorts or threatens to distort competition.
Komisija zato ugotavlja, da oprostitev davka od dohodkov pravnih oseb za javna podjetja, določena v zakonu Wet Vpb 1969, pomeni drugačno davčno obravnavo javnih in zasebnih podjetij, ki opravljajo gospodarske dejavnosti.
According to the interested seaports, there is no distortion of competition at a European level either under the corporate tax regime that is the subject of this Decision nor under the new law.
To drugačno obravnavo je mogoče pripisati državi in je ukrep, odobren iz državnih sredstev.
The interested seaports argue that seaports in the Hamburg-Le Havre range receive different types of public support.
Zadevnim javnim podjetjem daje selektivno prednost, ki je ni mogoče upravičiti z značilnostmi in splošno shemo nizozemskega sistema obdavčitve dohodkov pravnih oseb.
Therefore, they argue, the tax exemption does not lead to preferential treatment of the Dutch seaports but, at most, to a slightly less disadvantaged position for the Dutch seaports compared with other European seaports.
Poleg tega ta ugodnejša obravnava izkrivlja konkurenco in vpliva na trgovino med državami članicami.
The Commission does not agree with the interested third parties’ argument.
Zato davčna oprostitev, dodeljena javnim podjetjem, pomeni državno pomoč v smislu člena 107(1) PDEU.
A measure granted by the State is considered to distort or threaten to distort competition when it is liable to improve the competitive position of the recipient compared with other undertakings with which it competes.
Zato davčna oprostitev, dodeljena zainteresiranim morskim pristaniščem, pomeni državno pomoč v smislu člena 107(1) PDEU.
It is therefore sufficient that the aid allows the recipient to maintain a stronger competitive position than it would have had if the aid had not been provided.
ZDRUŽLJIVOST
Therefore, the fact that some seaports at European level may receive State aid does not mean that competition is not distorted by a corporate tax exemption for public undertakings in general, and public ports in particular.
Člen 107(2) in (3) PDEU
Selectivity
Ker obravnavana shema pomeni državno pomoč v smislu člena 107(1) PDEU, je treba proučiti, ali je združljiva z notranjim trgom na podlagi katere od izjem iz člena 107(2) in (3) PDEU.
To be considered State aid, a measure must be selective, in the sense that it favours certain undertakings or the production of certain goods.
Nizozemski organi niso predložili argumentov, ki bi potrjevali, da izjeme iz člena 107(2) in (3) PDEU veljajo za splošno oprostitev davka od dohodkov pravnih oseb, dodeljeno javnim podjetjem.
According to established case-law, the material selectivity of a measure has to be assessed in three stages: first, it is necessary to identify the common or ‘normal’ arrangement (‘system of reference’) applicable in the Member State concerned.
Komisija meni, da ne velja nobena od izjem iz člena 107(2) PDEU, saj obravnavani ukrep ni namenjen ciljem iz te določbe.
Second, it is in relation to this common or ‘normal’ tax regime that it has to be determined whether any advantage granted by the tax measure at issue may be selective.
Natančneje, obravnavani ukrep se ne nanaša na pomoč socialnega značaja, dodeljeno posameznim potrošnikom, niti ne na pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, prav tako pa ni pomoč, dodeljena gospodarstvu nekaterih območij Zvezne republike Nemčije.
This has to be done by demonstrating that the measure departs from the ordinary arrangement by differentiating between economic operators which, in the light of the objective pursued by that scheme, are in a comparable factual and legal situation.
Člen 107(3) PDEU nadalje določa, da se lahko kot združljivo notranjim trgom šteje naslednje: (a) pomoč za pospeševanje gospodarskega razvoja območij; (b) pomoč za določene pomembne projekte skupnega evropskega interes; (c) pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij; (d) pomoč za pospeševanje kulture in ohranjanja kulturne dediščine; in (e) druge vrste pomoči, kakršne lahko Svet določi v sklepu.
Third, if there is such a departure, it is necessary to examine whether it results from the nature or general scheme of the taxation system and whether it may be justified by the nature or general scheme of that taxation system.
Komisija v zvezi z morebitno uporabo izjem iz člena 107(3)(a) do (e) PDEU meni, da je davčna oprostitev za nizozemska javna podjetja pomoč za tekoče poslovanje ter da je bila dodeljena brez razlikovanja med cilji, ki jim sledijo zadevna podjetja.
In this context, it is for the Member State to show that the differentiated tax treatment derives directly from the basic or guiding principles of that system.
Zato meni, da na splošno izjeme iz člena 107(3) PDEU ne veljajo.
System of reference
Prav tako nizozemski organi niso predložili podatkov, ki bi dokazovali, da te izjeme veljajo v nekaterih posebnih primerih.
In the present case, the reference system should be defined as the Dutch system for corporate taxation, as laid down in the Wet Vpb 1969.
Komisija je na podlagi navedenega sklenila, da ne velja nobena utemeljitev iz člena 107(3) PDEU.
It follows from that law that according to the normal rules undertakings established in the Netherlands are subject to corporate tax on their profits.
Člen 106(2) PDEU
As regards the corporate tax exemption for the interested seaports contained in the Wet Vpb 2015, the reference system should also be defined as the Dutch system for corporate taxation as laid down in the Wet Vpb 2015.
Poleg utemeljitev iz člena 107(2) in (3) PDEU je pomoč lahko združljiva tudi na podlagi člena 106(2) PDEU, ko je država prejemnika pooblastila za opravljanje storitev splošnega gospodarskega pomena.
It follows from that law too that, according to the normal rules, undertakings established in the Netherlands are subject to corporate tax on their profits.
Nizozemski organi niso predložili podatkov, na podlagi katerih bi bilo mogoče sklepati, da je mogoče oprostitev davka od dohodkov pravnih oseb za (nekatera) javna podjetja utemeljiti s členom 106(2) PDEU.
Departure from the system of reference
V zvezi s tem Komisija meni, da je bila v zadevnem primeru davčna oprostitev za nizozemska javna podjetja vsekakor dodeljena brez razlikovanja med cilji, ki jim sledijo zadevna podjetja.
Under the Wet Vpb 1969 public undertakings, unlike private undertakings, are in principle exempt from corporate taxation.
Prav tako nizozemski organi niso predložili podatkov, na podlagi katerih bi bilo mogoče člen 106(2) PDEU uporabiti v konkretnih primerih.
Public undertakings are liable to tax only if they are listed in Article 2(3) or Article 2(7) of the Wet Vpb 1969.
Zato je Komisija sklenila, da se člen 106(2) PDEU ne uporablja.
The list of undertakings in Article 2(3) of the Wet Vpb 1969 has not changed since 1956.
PREHODNO OBDOBJE ZA ZAINTERESIRANA MORSKA PRISTANIŠČA
The list does not take account of the fact that since 1956 public undertakings, direct and indirect, have increasingly offered goods and services on the market, in competition with private companies which are liable to corporate tax.
Ko Komisija dokončno odloči, da je ukrep veljavna državna pomoč, in sklene, da ukrep pomoči ni združljiv z notranjim trgom, je treba ukrep čim prej odpraviti ali ga spremeniti.
In particular, there is a discrepancy between the undertakings that are listed in Article 2(3) of the Wet Vpb 1969, and made liable to tax, and the concept of ‘economic activity’ in EU law.
V tej fazi postopka državi članici načeloma ni odobreno prehodno obdobje.
The current Dutch law allows a substantial number of public undertakings that are involved in economic activities to be tax exempt, while in the light of the objective of the corporate tax law they are in the same factual and legal position as privately owned undertakings.
Vsekakor pa v obravnavanem primeru ni izjemnih okoliščin, ki bi lahko upravičevale tako prehodno obdobje.
The fact that the Dutch authorities have, on a case-by-case basis, decided to make a limited number of indirect public undertakings liable to corporate tax does not remove the selective nature of the present tax arrangements.
Argumentov, ki jih je predložila Nizozemska, ni mogoče šteti za izjemne okoliščine.
The Dutch authorities acknowledge that this case-by-case approach does not guarantee that all public undertakings that carry out economic activities will also be liable to corporate tax.
Komisija v zvezi z argumentom, da razlikovanje med gospodarskimi in negospodarskimi dejavnostmi za pristanišča ni dovolj jasno, meni, da se morajo javna podjetja, ki niso pristanišča, prav tako odločiti, kaj je gospodarska dejavnost in kaj je javna naloga, v povezavi s tem pa ni bilo nikoli odobreno prehodno obdobje.
The present law clearly favours public undertakings that carry on economic activities and which are not included in the list.
Poleg tega je Komisija doslej sprejela še več kot 20 sklepov o pristaniščih, ki zagotavljajo dovolj usmeritev v zvezi z okoliščinami, v katerih so dejavnosti pristanišč gospodarske dejavnosti.
Hence, a large range of public undertakings that perform an economic activity are corporate tax exempt.
Podobno tudi argument o potrebi po zagotovitvi enakih konkurenčnih pogojev na evropski ravni ne upravičuje prehodnega obdobja.
The Commission observes that even under the new law this tax exemption will continue in particular for the interested seaports.
Kot je pojasnjeno v uvodni izjavi 82 zgoraj, davčne oprostitve za javna pristanišča z vidika državne pomoči ni mogoče upravičiti z obstojem podobnih ukrepov v nekaterih državah članicah ali z neobstojem enakih konkurenčnih pogojev na evropski ravni.
This is a departure from the general corporate tax system applicable in the Netherlands and grants a selective advantage to public undertakings which carry on economic activities.
Ker področje neposredne obdavčitve ni usklajeno na ravni EU, se lahko davčni položaji javnih pristanišč v državah članicah nekoliko razlikujejo.
Under the Wet Vpb 2015 public undertakings are in principle subject to corporate tax.
Zato izvedba primernih ukrepov iz sklepa Komisije z dne 2. maja 2013 ne sme biti odvisna od obdavčitve javnih pristanišč v drugih državah članicah.
However, the law exempts certain public seaports from corporate tax.
Komisija v zvezi z argumentom Nizozemske, da bi bil postopek uveljavljanja zavezanosti pristanišč davku od dohodkov pravnih oseb zelo kompleksen in dolgotrajen, meni, da se posebne značilnosti pristanišč ne zdijo bistveno drugačne od značilnosti letališč, ter navaja, da je letališče Schiphol postalo zavezano davku od dohodkov pravnih oseb šest mesecev po tem, ko je Komisija sprejela sklep s predlogi primernih ukrepov.