natgillin/translations-raw huggingface dataset:
Entities subject to the general tax regime (%)
Komisija bi se motila, če bi kot splošni cilj obdavčitve dohodkov pravnih oseb opredelila obdavčitev dobička družb.
Spain, and in particular the provincial government of Bizkaia and the Community of Navarra refer to paragraph 25 of the notice on the application of State aid rules to measures relating to direct business taxation [13] according to which a different treatment may be justified by the nature and overall structure of the tax system.
Pokrajinska vlada v Biskaji še meni, da splošni cilj obdavčitve ne bi bil le obdavčiti dobičke pravnega subjekta, ampak tudi proučiti, ali se dobički razdelijo med delničarje in ali je obdavčena tudi udeležba delničarjev pri dobičku.
The lower tax rate would be justified as the benefiting clubs would be non-profit organisations, which would not earn any profits.
Španija opozarja tudi na manjše možnosti zadrug za dostop do kapitalskih trgov, saj ne morejo izdajati delnic, s katerimi se trguje.
Furthermore, would be justified because clubs, unlike limited companies in relation to their shareholders, do not pursue the aim to distribute profit to the club members.
Trdi, da tudi klubi nimajo možnosti, ki jih imajo družbe z omejeno odgovornostjo za dostop do kapitalskega trga.
To support that argument, Spain refers to the Judgment of the Court of Justice on Italian cooperatives [14].
Za financiranje izboljšanja konkurenčnega položaja klubov ne bi bilo mogoče uporabiti delničarskih kapitalskih vložkov, npr. s pridobitvijo dragih nogometašev.
In paragraph 61 of that judgment, which concerns the taxation of cooperatives, the Court states that in the light of special characteristics peculiar to cooperative societies, it must be held that producers' and workers' cooperative societies cannot, in principle, be regarded as being in a comparable factual and legal situation to that of commercial companies — provided, however, that they act in the economic interest of their members and their relations with members are not purely commercial but personal and individual, the members being actively involved in the running of the business and entitled to equitable distribution of the results of economic performance.
Poleg tega obstajajo omejitve za zadolževanje (npr. pridobiti je treba dovoljenje organa Consejo Superior de Deportes).
The provincial government of Bizkaia points to the difference between investors who hope to get a return from investing in a company and club members who do not have this right.
Španija se sklicuje tudi na pravila za osebno finančno odgovornost članov odborov športnih klubov za negativne rezultate kluba, ta pravila so strožja kot za menedžerje v družbah z omejeno odgovornostjo.
The Commission would be wrong if it considered as the general aim of corporate taxation the taxation of profits of corporations.
Nazadnje se sklicuje še na dejstvo, da je treba v skladu s členom 30 kraljevega odloka št. 177/1981 sobre clubs y federaciones deportivas [15] dohodek, ki ga klub ustvari s prodajo svoje športne infrastrukture ali zemljišč, znova vložiti v gradnjo ali izboljšanje enakega blaga.
According to the provincial government of Bizkaia, the general aim of taxation would not only be to tax the profits of a legal entity but also to consider whether profits are redistributed among shareholders and whether the shareholders are taxed also on their share in the profits.
OBRAVNAVANJE DOMNEVNE POMOČI KOT OBSTOJEČE POMOČI
Spain also refers to fewer possibilities of access to capital markets of cooperatives because they cannot emit tradable shares.
Španija tako kot kluba Real Madrid CF in Athletic Club Bilbao trdi, da bi se morala pomoč, če bi obstajala, šteti za obstoječo.
Spain argues that, likewise, clubs are without the means limited companies have for access to the capital market.
Pred zakonom št. 10/1990 se je uporabljal zakon št. 13/1980 General de la Cultura Física y del Deporte.
Shareholder capital injections would not be possible to finance improvement of the competitive position of the clubs e. g. through the acquisition of expensive football players.
V skladu s tem zakonom so bili v času pristopa Španije k Evropski uniji leta 1986 vsi nogometni klubi nepridobitni subjekti.
Furthermore there are limits for making debts (e.g. a need of approval by the Consejo Superior de Deportes).
Od leta 1982 se je za te klube tako kot za druge nepridobitne subjekte uporabljala nižja davčna stopnja na dohodek pravnih oseb, tj. 15 % od njihovega tržnega dobička.
Spain also refers to the rules of personal financial responsibility of the members of the boards of sport clubs for negative results the club generates, which are stricter than for managers in limited companies.
Zato bi se v skladu s členom 1(b)(i) Uredbe Sveta (EU) 2015/1589 [16] (postopkovna uredba) vsaka pomoč štela za obstoječo pomoč, kar zajema vse sheme pomoči in individualno pomoč, ki so se začele izvajati pred začetkom veljavnosti Pogodbe v zadevni državi članici se in se še vedno uporabljajo.
Spain finally refers to the fact that according to Article 30 of Real Decreto 177/1981 sobre clubs y federaciones deportivas [15], the income a club realises with the sale of its sport infrastructure or grounds must be reinvested in the construction or improvement of goods of the same nature.
Zakon št. 10/1990 le potrjuje status klubov, vključno z njegovimi davčnimi posledicami, čeprav so omejene na nekatere klube, ki izpolnjujejo zadevne pogoje.
THE QUALIFICATION OF THE ALLEGED AID AS EXISTING AID
Davčna prednost za te klube je bila posledično vzpostavljena že pred pristopom Španije k Evropski uniji leta 1986.
Like Real Madrid CF and Athletic Club Bilbao, Spain claims that, if there should be aid, it has to be considered existing.
DAVČNA AVTONOMIJA POKRAJINSKE VLADE V BISKAJI IN SKUPNOSTI NAVARRA
Law 10/1990 was preceded by Law 13/1980 General de la Cultura Física y del Deporte.
Španija ter zlasti skupnost Navarra in pokrajinska vlada v Biskaji opozarjajo na avtonomijo teh regij v davčnih zadevah.
Under this law, at the accession of Spain in 1986, all football clubs were non-profit entities.
Ta avtonomija vključuje stopnjo davka od dohodkov pravnih oseb.
Since 1982, these clubs were, like any other non-profit entity, subject to a low corporate tax of 15 % on their commercial profits.
Splošna stopnja davka od dohodkov pravnih oseb je 30 % v skupnosti Navarra in 28 % na območju Territorio Histórico de Bizkaia.
Therefore any aid would be existing aid according to Article 1(b)(i) of Council Regulation (EU) 2015/1589 [16] (Procedural Regulation), which includes any aid schemes and individual aid which were put into effect before, and are still applicable after, the entry into force of the Treaty in the respective Member State.
Stopnja za komercialni dobiček nepridobitnih subjektov znaša 25 % oziroma 21 %.
Law 10/1990 just confirms the status of the clubs, including its fiscal consequences, though restricted to the certain clubs fulfilling certain conditions.
Splošni davčni ukrep, ki bi ga sprejeli skupnost Navarra in pokrajinska vlada v Biskaji, zaradi davčne avtonomije, zapisane v španski ustavi, ne bi bil ozemeljsko selektiven.
The fiscal advantage for those clubs was consequently established before Spain's accession in 1986.
Na obeh ozemljih ne bi bilo niti ene družbe z omejeno odgovornostjo s področja športa.
THE TAX AUTONOMY OF THE PROVINCIAL GOVERNMENT OF BIZKAIA AND THE COMMUNITY OF NAVARRA
Zato ne bi mogel noben drug športni subjekt trditi, da je deležen nepoštene obravnave.
Spain, and in particular the Community of Navarra and the provincial government of Bizkaia point to the autonomy of these regions in tax matters.
Komisija je naredila napako, ker ni opredelila geografskega obsega referenčnega sistema.
This autonomy includes the level of the corporate tax rate.
Zato je, če Komisija prouči, ali je neka davčna obravnava diskriminatorna, ustrezni referenčni sistem za davčne ureditve regij, ki so v tem pogledu neodvisne, zadevna regionalna ureditev.
The general corporate tax rate is 30 % in the Community of Navarra and 28 % in the Territorio Histórico de Bizkaia.
Skupnost Navarra predlaga, da […].
The rate for the commercial profit of non-profit entities is 25 % and 21 % respectively.
Tudi pokrajinska vlada v Biskaji predlaga in z odmerami davka davčne uprave podpira predlog, da bi Athletic Club Bilbao […].
Because of the tax autonomy enshrined in the Spanish constitution, a general tax measure adopted by the Community of Navarra and the provincial government of Bizkaia would not be territorially selective.
OCENA POMOČI
In both territories there would not exist a single sport limited company.
OBSTOJ POMOČI
Therefore, there would not be any other sport entity that could claim to be treated unfairly.
V skladu z ustaljeno sodno prakso morajo biti za opredelitev ukrepa kot pomoči v smislu člena 107(1) PDEU izpolnjeni vsi pogoji iz navedene določbe [17].
The Commission committed an error in not identifying the geographical reach of the reference system.
Tako je že splošno sprejeto, da mora za opredelitev ukrepa kot državne pomoči v smislu tega člena, prvič, obstajati posredovanje države ali z državnimi sredstvi; drugič, to posredovanje mora biti tako, da lahko prizadene trgovino med državami članicami; tretjič, ukrep mora dodeljevati selektivno prednost podjetju in, četrtič, izkrivljati mora konkurenco ali groziti, da jo bo izkrivljal [18].
Therefore, if the Commission examines whether a certain tax treatment is discriminating, the relevant reference system for fiscal regimes of regions, which are in that respect independent, is the respective regional regime.
DRŽAVNA SREDSTVA IN PRIPISLJIVOST
The Community of Navarra advises that […].
Shema pomoči iz zakona št. 10/1990 z nižjo davčno stopnjo štirim klubom zagotavlja prednost, ki izhaja iz državnih sredstev, saj se država odpoveduje morebitnim prihodkom od davkov.
Also, the provincial government of Bizkaia advises, and supports with the tax assessments of the internal revenue service, that Athletic Club Bilbao […].
Ta prednost izhaja iz zmanjšanja finančnih bremen, kot so davčna bremena, običajno vključena v proračun podjetja [19].
ASSESSMENT OF THE AID
Nižja davčna stopnja pomeni državna sredstva, ki se jim je država odpovedala.
PRESENCE OF AID
Ukrep je mogoče pripisati državi, saj izhaja iz uporabe zakona št. 10/1990.
According to settled case-law, for a measure to be categorised as aid within the meaning of Article 107(1) of the TFEU, all the conditions set out in that provision must be fulfilled [17].
OBSTOJ SELEKTIVNE PREDNOSTI
It is thus well-established that, for a measure to be categorised as State aid within the meaning of that provision, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on an undertaking and, fourth, it must distort or threaten to distort competition [18].
V členu 107(1) Pogodbe je zahtevano, da se ugotovi, ali državni ukrep daje selektivno prednost podjetjem v primerjavi z drugimi podjetji, ki so glede na cilj, ki se želi doseči z zadevnim ukrepom, v dejansko in pravno primerljivem položaju.
STATE RESOURCES AND IMPUTABILITY
Prednost
By a lower tax rate, the aid scheme introduced by Law 10/1990 allows that four clubs enjoy an advantage deriving from State resources, as the State foregoes possible tax revenues.
Prvič, podjetje mora imeti prednost.
This advantage derives from a relief from economic burdens such as tax burdens normally included in the budget of an undertaking [19].
V skladu s členom 107(1) Pogodbe se nogometni klubi štejejo za podjetja, če opravljajo gospodarsko dejavnost, ne glede na njihov status v nacionalni zakonodaji.
This lower tax rate constitutes State resources forgone by the State.
Sodišče dosledno opredeljuje podjetja kot subjekte, ki opravljajo gospodarsko dejavnost, ne glede na njihov pravni status in način financiranja [20].
The measure is imputable to the State because it results from the application of Law 10/1990.
Uporaba pravil o državni pomoči ni odvisna od tega, ali je bil subjekt ustanovljen za ustvarjanje dobička.
EXISTENCE OF A SELECTIVE ADVANTAGE
Sodišče in Splošno sodišče navajata, da lahko tudi nepridobitni subjekti zagotavljajo blago in storitve na trgu, zato se lahko štejejo za podjetja [21].
Article 107(1) of the Treaty requires it to be determined whether a State measure transfers a selective advantage to undertakings, in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question.
Profesionalni športni klubi se zato štejejo za tržna podjetja, pri čemer se zanje uporablja konkurenčno pravo Evropske unije, če opravljajo gospodarsko dejavnost [22].
Advantage
Profesionalni nogometni klubi ustvarjajo dobiček na podlagi prihodkov od prodaje vstopnic, trženjskih dejavnosti, televizijskih pravic, prodaje na drobno, sponzorstva itd. ter tekmujejo med seboj in z drugimi profesionalnimi nogometnimi subjekti (ki imajo status družb z omejeno odgovornostjo s področja športa).
First, an advantage has to be conferred to an undertaking.
V skladu s tem so štirje klubi, vključeni v to preiskavo, za namene člena 107(1) Pogodbe podjetja.
Football clubs qualify as undertakings according to Article 107(1) of the Treaty if they are engaged in an economic activity, irrespective of their status under national law.
Selektivnost
The Court of Justice has consistently defined undertakings as entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [20].
Sodišče je v zvezi z morebitno selektivno prednostjo v obliki dohodka od davka, ki se mu je Španija odpovedala, pripravilo sklop meril za uporabo člena 107(1) Pogodbe [23].
The application of the State aid rules as such does not depend on whether the entity is set up to generate profits.
Kot je Komisija navedla v sklepu o začetku postopka, bi bila različna obdavčitev prima facie selektivna, če bi pomenila odstopanje od splošnega ali referenčnega sistema obdavčitve v zvezi z nekaterimi podjetji.
According to the Court of Justice and the General Court, non-profit entities can offer goods and services on a market, too, and therefore may qualify as undertakings [21].
Proučiti je treba, ali ukrep zajema odstopanje, ki se uporablja za nekatera podjetja v primerjavi z drugimi podjetji, ki so v pravnem in dejanskem položaju, primerljivem glede na cilj davčnega sistema.
Professional sport clubs therefore qualify as commercial undertakings and are subject to European Union competition law in so far as they pursue an economic activity [22].
V tem primeru je mogoče skleniti, da je prednost, ki jo daje ukrep, prima facie selektivna.
Professional football clubs raise profits generated by revenues from ticket sales, marketing activities, broadcasting rights, merchandising, sponsorship, etc. and compete with each other and with other professional football entities (that have a status of sport limited companies.
Vendar je tak primer lahko še vedno utemeljen z logiko in naravo davčnega sistema.
Accordingly, the four clubs concerned by this investigation constitute undertakings for the purposes of Article 107(1) of the Treaty.
Selektivnost prima facie
Selectivity
Komisija je v skladu s tem v sklepu o začetku postopka določila skupen referenčni sistem obdavčitve za profesionalne športne klube.
Regarding a possible selective advantage in the form of forgone tax income, the Court of Justice has developed a set of criteria for the application of Article 107(1) of the Treaty [23].
Potrdila je svoje predhodno mnenje in meni, da velja splošno pravilo, da so taka podjetja od leta 1990 v skladu z zakonom o davku od dohodkov pravnih oseb obdavčena kot družbe z omejeno odgovornostjo.
As the Commission set out in the opening decision, differential taxation would be prima facie selective if it constituted a departure from the general or reference taxation system with regard to certain undertakings.
Vendar so lahko klubi z nekaterimi značilnostmi, povezanimi s svojo gospodarsko uspešnostjo v preteklih letih, še naprej obdavčeni kot nepridobitne organizacije.
It needs to be assessed whether the measure consists in a derogation applicable to certain undertakings in comparison with other undertakings which are in a comparable legal and factual situation in light of the objective of the tax scheme.
Te pogoje so dejansko izpolnjevali štirje profesionalni nogometni klubi.
If that is the case, it may be concluded that the advantage conferred by the measure is prima facie selective.
Komisija je v sklepu o začetku postopka ugotovila tudi, da so zadevni štirje klubi v primerjavi z drugimi profesionalnimi športnimi družbami v pravnem in dejanskem položaju, primerljivem glede na cilj davčnega sistema, ki ustvarja državne prihodke na podlagi dobičkov družb.
However, such a measure can still be justified by the logic and the nature of the tax system.
V obeh primerih je davčna podlaga znesek neto dobička, ki ga podjetje ustvari ob koncu davčnega leta.
Selectivity prima facie
Komisija potrjuje svoje predhodno stališče.
Accordingly, in the opening decision, the Commission established a common reference taxation system for professional sport clubs.
Z odstopanjem od običajnih davčnih stopenj, ki se uporabljajo za subjekte, dejavne na področju profesionalnega športa, se obdavčljivi dohodek nekaterih profesionalnih nogometnih klubov obdavči v skladu z drugačno davčno ureditvijo, tj. po nižji stopnji, kot se uporablja za druge take subjekte.
Confirming its preliminary opinion, the Commission considers that the general rule is that as of 1990 such undertakings are taxed as limited companies, pursuant to the corporate tax law.
Nekdanji klubi so obravnavani drugače, saj zanje velja nižja davčna stopnja, do katere niso upravičeni klubi, ki so ustanovljeni kot družbe z omejeno odgovornostjo in za katere tako velja splošni davek od dohodkov pravnih oseb.
However, clubs with certain characteristics related to their economic performance in the preceding years may continue to be taxed as non-profit organization.
DD 7a zakona št. 10/1990 v skladu s tem nekaterim profesionalnim nogometnim klubom omogoča selektivno prednost prima facie.
De facto, these conditions were met by four professional football clubs.
Prednost je tudi dejansko selektivna, saj je bilo z zakonom št. 10/1990 zajeto omejeno število upravičencev.
In the opening decision, the Commission also established that these four clubs are in a comparable legal and factual situation as other professional sport companies in light of the objective of the tax scheme, which is generating State revenues on the basis of company profits.
Z zakonom je bilo uvedeno trajno ločevanje na podlagi gospodarske uspešnosti klubov leta 1990, kar je zadevnim štirim klubom dejansko edinim omogočilo, da ostanejo zunaj splošnega sistema obdavčitve dohodkov pravnih oseb in ohranijo nižjo stopnjo obdavčitve za nepridobitne organizacije.
For both, the tax basis is the amount of net profit earned by an undertaking at the end of the tax year.
Če bi Španija menila, da pravni subjekt kluba ni ustrezen za profesionalna tekmovanja, bi bilo logično spremeniti sistem za vse klube.
The Commission confirms its preliminary position.
Komisija v zvezi z razlogi, zakaj profesionalni nogometni klubi in družbe z omejeno odgovornostjo s področja športa niso v enakem dejanskem in pravnem položaju, kot trdi Španija, ugotavlja, da razlike v gospodarski uspešnosti ne morejo upravičiti različne obravnave, kar zadeva obvezno obliko organizacije ali odsotnost izbire na tem področju.
By way of derogation from the normal tax rates applicable to entities active in professional sport, the taxable income of certain professional football clubs is taxed pursuant to a different tax regime, with a lower rate, than that of other such entities.
Izgube niso specifične le za neko obliko organizacije.
The former clubs are treated differently as they enjoy a reduced tax rate to which clubs incorporated as limited companies and thus subject to the general corporate tax are not entitled.
Poslovna uspešnost tako ni objektivno merilo za upravičevanje različnih davčnih osnov ali vsiljevanje nekaterih podjetniških oblik za nedoločeno obdobje.
Accordingly, the DA 7a of Law 10/1990 establishes a prima facie selective advantage in favour of certain professional football clubs.
Razlike tudi ni mogoče utemeljiti s strožjimi mehanizmi notranjih nadzorov, ki jih navajata kluba Real Madrid CF in FC Barcelona.
The advantage is also de facto selective as Law 10/1990 singled out a limited number of beneficiaries.
Taki notranji nadzori niso ustrezni za stopnjo obdavčitve teh klubov in subjektov ne uvrščajo v dve z davčnega vidika neprimerljivi skupini.
It introduced a lasting distinction based on the economic performance of the clubs in 1990, reserving de facto to the four clubs the possibility to remain outside the general system of corporate taxation and under the lower taxation rate for non-profit organisations.
Poleg tega je ta utemeljitev v nasprotju z utemeljitvijo drugačne davčne obravnave, kot bo pojasnjeno v nadaljevanju (uvodna izjava 57).
If Spain considered that the legal entity of club was not appropriate for professional competitions, it would have been logical to change the system for all clubs.
Upravičenost glede na naravo in logiko davčnega sistema
Regarding the reasons as to why the professional football clubs and sport limited companies are not in the same factual and legal situation, alleged by Spain, the Commission notes that differences in the economic performance cannot justify different treatment as regards the obligatory form of organisation or the lack of choice in that respect.
Drugačna obravnava je vseeno lahko upravičena z naravo in celotno strukturo davčnega sistema [24].
Losses are not intrinsic to a certain form of organisation.
Kot je Komisija ugotovila v sklepu o začetku postopka, je naloga države članice, ki je uvedla tako razliko v dajatvah in tako podprla nekatera podjetja, dejavna na področju profesionalnega nogometa, da dokaže, da to upravičujeta narava in splošna shema zadevnega sistema [25].
The business performance is therefore not an objective criterion justifying different taxation bases or imposing certain forms of incorporation for an indefinite period.
Kot je že navedeno zgoraj, razlike v gospodarski uspešnosti ne morejo upravičiti različne obravnave v zvezi z obvezno obliko organizacije, zaradi česar se obdavčitev razlikuje.
The differentiation can neither be justified by stricter internal control mechanisms to which Real Madrid CF and FC Barcelona refer.
Poslovna uspešnost ni objektivno merilo, ki bi bilo zajeto v davčni logiki.
Such internal controls are not relevant for the level of taxation of these clubs and do not place the entities in two non-comparable groups from a tax perspective.
Razlike tudi ni mogoče utemeljiti s strožjimi mehanizmi notranjih nadzorov, na katere se sklicujeta kluba Real Madrid CF in FC Barcelona, kot je pojasnjeno v uvodni izjavi 55.
Moreover, such justification is at odds with the rationale for the different tax treatment, as will be explained below (recital 57).
Taki notranji nadzori niso ustrezni za stopnjo obdavčitve zadevnih klubov.
Justification by the nature and logic of the tax system
Poleg tega je ta utemeljitev v nasprotju z utemeljitvijo drugačne davčne obravnave.
This different treatment may be justified, however, by the nature and overall structure of the tax system [24].
Razlika, ki je bila uvedena z zakonom št. 10/1990, je bila utemeljena z dejstvom, da so bili številni klubi slabo upravljani, ker njihovi člani in upravitelji niso nosili finančne odgovornosti za gospodarske izgube.
As the Commission noted in the opening decision, it is for the Member State which has introduced such a differentiation in charges in favour of certain undertakings active in professional football to show that it is actually justified by the nature and general scheme of the system in question [25].
Nova družba z omejeno odgovornostjo na področju športa naj bi bila model gospodarske in pravne odgovornosti za klube, ki izvajajo profesionalne dejavnosti, da bi povečali možnosti za njihovo dobro upravljanje.