natgillin/translations-raw huggingface dataset:
As already outlines above, differences in the economic performance cannot justify different treatment as regards the obligatory form of organisation which results in a different taxation.
Vendar se zdi, da domnevno strožja pravila za klube odpravljajo podlago za to utemeljitev.
The business performance is not an objective criterion inherent to the logic of the tax.
Če bi obstajala potreba po strožjih nadzorih za nekatere klube, za doseganje namena zadevnega zakona ne bi bilo potrebno obvezno preoblikovanje v družbo z omejeno odgovornostjo.
Furthermore, the differentiation cannot be justified by stricter internal control mechanisms to which Real Madrid CF and FC Barcelona refer, as explained in recital 55.
Španija in zainteresirane strani trdijo, da je odstopanje od splošne davčne stopnje upravičeno in zato ne daje prednosti, pri čemer se sklicujejo na sodbo Sodišča v zadevi Paint Graphos, ki obravnava obdavčitev zadrug [26].
Such internal controls are not relevant for the level of taxation of these clubs.
Sodišče je v zadevni sodbi navedlo, da se ob upoštevanju posebnosti zadrug, za katere veljajo posebna načela delovanja, ne more šteti, da so ta podjetja v dejanskem in pravnem položaju, ki je primerljiv s položajem gospodarskih družb, če delujejo v gospodarskem interesu svojih članov, pri čemer ti člani dejavno sodelujejo v vodenju podjetja in so upravičeni do pravične delitve finančnih rezultatov [27].
Moreover, such justification is at odds with the rationale for the different tax treatment.
Španija in zainteresirane strani trdijo, da je v skladu s to sodbo dejstvo, da klubi ne smejo razdeliti dobička med delničarje, pomembna posebnost, ki upravičuje odstopanje od splošne davčne stopnje.
The rationale for the differentiation introduced by Law 10/1990 was the fact that many clubs had been managed badly because neither their members nor their administrators bore any financial liability for economic losses.
Podobno tudi pokrajinska vlada v Biskaji ugotavlja, da razlika med vlagatelji, ki upajo, da jim bo njihova udeležba v družbi prinesla donos, in člani kluba, ki nimajo te pravice, utemeljuje nižjo obdavčitev klubov.
The new sport limited company should be a model of economic and legal responsibility for clubs which perform professional activities, in order to increase their chance for good management.
Splošni cilj obdavčitve ne bi bil le obdavčiti dobičke pravnega subjekta, ampak tudi proučiti, ali se dobički razdelijo med delničarje in ali so tudi oni obdavčeni po stopnji, ki velja za klube.
However, the allegedly stricter rules for clubs appear to take away the basis for this justification.
Vendar teh argumentov ni mogoče uporabiti v podporo nižji obdavčitvi nekaterih profesionalnih nogometnih klubov v primerjavi z drugimi profesionalnimi športnimi subjekti.
If there was a need for certain clubs to be subject to stricter controls, the obligatory transformation into a limited company would not be necessary to pursue the purpose of that law.
Komisija ugotavlja, da naj bi ti argumenti kazali, da nogometni klubi niso v dejanskem in pravnem položaju, ki je primerljiv s položajem katere koli druge družbe z omejeno odgovornostjo, in niso namenjeni pojasnilu, da je odstopanje pri davčni obravnavi nekaterih profesionalnih športnih subjektov upravičeno.
Spain and various interested parties argue that the deviation from the general tax rate is justified and therefore not conferring an advantage, by referring to the Paint Graphos judgment the Court of Justice regarding the taxation of cooperatives [26].
Zadevni štirje klubi, čeprav so nepridobitni subjekti, v vsakem primeru dejavno želijo ustvariti dobiček.
In that judgment, the Court indicated that, in light of the peculiarities of cooperative societies which have to conform to particular operating principles, those undertakings cannot be regarded as being in a comparable factual and legal situation to that of commercial companies, provided that they act in the economic interest of their members, the members being actively involved in the running of the business and entitled to equitable distribution of the results of economic performance [27].
Sodišče je v sodbi v zadevi Paint Graphos razsodilo, da se ne more šteti, da so zadruge v dejanskem in pravnem položaju, ki je primerljiv s položajem gospodarskih družb, ker delujejo v gospodarskem interesu svojih članov, pri čemer imajo ti člani zlasti pravico do pravične delitve finančnih rezultatov.
Spain and the interested parties argue that, in line with that judgment, the fact that clubs must not distribute profits to shareholders is a relevant peculiarity which justifies a deviation from the general tax rate.
Sodišče se sklicuje tudi na odstavek 25 Obvestila Komisije o neposredni obdavčitvi podjetij, v katerem je izraženo stališče Komisije, da lahko narava ali splošna struktura nacionalnega davčnega sistema upraviči dejstvo, da zadruge, ki ves dobiček razdelijo med člane, niso obdavčene kot zadruge, če se davek zaračuna njihovim posameznim članom [28].
Similarly, the provincial government of Bizkaia finds that a difference between investors which hope to get a return from a participation in a company and club members who do not have this right justifies lower taxation of clubs.
Kot navaja Španija, je za nepridobitne subjekte v nasprotju z zadrugami značilna odsotnost cilja razdelitve dobička članom ali subjektom, ki jih sestavljajo.
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 there are taxed also on their level.
Klubi ne smejo razdeliti dobička.
However, these arguments cannot support a lower taxation of certain professional football clubs when compared to other professional sport entities.
Dohodek morajo uporabljati za cilje kluba, kar pomeni, da lahko dohodek uporabijo v celoti in jim ni treba dela dohodka razdeliti med člane.
The Commission notes that such arguments are meant to propose that the football clubs are not in a factually or legally comparable situation to any other limited company rather than meant to explain that the derogation of tax treatment of certain professional sport entities is justified.
Podobno tudi dejstvo, da morajo klubi dohodek, ki ga ustvarijo s prodajo svoje športne infrastrukture ali zemljišč, znova vložiti v gradnjo ali izboljšanje enake infrastrukture, ne slabi njihovega konkurenčnega položaja niti ne upravičuje drugačne, ugodnejše davčne obravnave glede na druge subjekte, dejavne na področju profesionalnega športa.
In any event, those four clubs, although they are non-profit entities, actively seek to make profit for themselves.
To dejstvo jih kvečjemu spodbuja k izboljšavi lastnih objektov.
In the Paint Graphos judgment, the Court held that cooperative societies cannot be regarded as being in a comparable factual and legal situation to that of commercial companies because they act in the economic interest of their members, the members being in particular entitled to equitable distribution of the results of economic performance.
Kar zadeva dejstvo, da imajo klubi morda manj možnosti za dostop do kapitalskega trga, to, da klubi ne morejo prodajati delnic na kapitalskem trgu, zadevnim štirim klubom na primer ne preprečuje, da bi likvidnost ustvarili kako drugače.
The Court also refers to paragraph 25 of the Commission notice on direct business taxation, which expresses the Commission's view that the nature or general scheme of the national tax system may justify that cooperative societies which distribute all their profits to their members are not taxed themselves as cooperatives, provided that tax is levied on the individual members [28].
Za profesionalni športni klub so še vedno na voljo različne možnosti, kot so posojila ali prodaja na drobno, dostop do katerih je primerljiv z drugimi družbami.
As Spain sets out, non-profit entities, unlike cooperatives, are characterised by the absence of the aim to distribute profits to the members or entities constituting them.
Čeprav naj bi bilo domnevno manj možnosti za dostop do kapitalskih trgov, to samo po sebi ne upravičuje drugačne obravnave obdavčljivih dobičkov za nekatere nogometne klube.
The clubs are not allowed to distribute profits.
Utemeljeno ni niti, ali to zmanjšuje tveganja oziroma veča ali manjša možnosti za dobiček.
Clubs have to use the income for the club's objectives, which means that they can use that income fully instead of giving a part to its members.
Če so klubi na tem področju res tako zelo prikrajšani, kot trdijo, se lahko kadar koli odločijo za spremembo svoje podjetniške oblike.
Likewise, the fact that clubs are obliged to reinvest the income they realise with the sale of their sport infrastructure or grounds in the construction or improvement of infrastructure of the same nature does not weaken their competitive position, nor justifies a different, more favourable, tax treatment with respect to other entities active in professional sport.
Kar zadeva druge vidike, ki so jih predstavili španski organi in zainteresirane strani, v zvezi z argumentom Španije, da ni prednosti, če bi primerjali dejanski davčni prispevek nepridobitnih subjektov, pa predloženi zneski, navedeni v uvodni izjavi 35 zgoraj, kažejo, da je bila v večini let – ne pa tudi v vseh – dejanska obdavčitev profesionalnih nogometnih klubov, ki so obdavčeni kot nepridobitne organizacije, nižja od obdavčitve primerljivih subjektov, za katere se uporablja splošna davčna ureditev.
It rather drives them to improve their facilities.
Kolikor velja, da nepridobitni subjekt ne more konsolidirati dobičkov različnih družb, ki jih ima v lasti, to ne spremeni dejstva, da ima glavna dejavnost prednost zaradi nižje davčne stopnje.
Regarding the fact that clubs may have fewer possibilities of access to the capital market, the lack of the possibility to sell shares on the capital market for instance does not prevent those four clubs from other means of access to liquidity.
Real Madrid CF se poleg tega sklicuje na sistem davčnih olajšav za ponovna vlaganja.
For a professional sport club there remain various possibilities, such as loans or merchandising, where the access is comparable with other companies.
V skladu s členom 42 revidiranega zakona o davku od dobička pravnih oseb je odbitek za ponovno vlaganje izrednega dobička ali kapitalskih dobičkov, prejetih od kapitalskih prenosov, večji za družbe z omejeno odgovornostjo s področja športa, za katere se uporablja celotna stopnja davka od dohodkov pravnih oseb (12 %), kot za športne klube, za katere se uporablja stopnja davka od dohodkov pravnih oseb 25 % (7 %).
Alleged fewer possibilities of access to capital markets as such do not justify a different treatment of the taxable profits for certain football clubs.
Real Madrid CF navaja, da mu je davčna ureditev kluba kot nepridobitnemu subjektu v zadevnem obdobju prinesla manj prednosti kot nasprotna splošna ureditev za družbe z omejeno odgovornostjo.
It is not even substantiated whether this reduces the risks or raises or lowers the chances for profits.
Tudi če bi ta okoliščina dokazano držala, to ne bi dokazovalo, da standardni sistem davčnih olajšav za ponovna vlaganja za klube načeloma in dolgoročneje zagotavlja večje prednosti.
If the disadvantages of the clubs in this respect are as manifest as they assert, they always have the possibility to change their corporate form.
Poleg tega se davčna olajšava zagotovi samo pod nekaterimi pogoji, ki se ne uporabljajo stalno.
As far as other considerations put forward by the Spanish authorities and interested parties are concerned, regarding the argument of Spain that there is no advantage if one compares the effective tax contribution of non-profit entities, the figures provided and reproduced in recital 35 above show that not in all but in most years the effective taxation of professional football clubs taxed as non-profit organisations was lower than that of comparable entities under the general tax regime.
Nazadnje se Španija sklicuje na morebitno prikrajšanost klubov zaradi pravil zveze UEFA o finančni pošteni igri.
As far as it is considered that a non-profit entity cannot consolidate the profits of the various companies it is holding, this does not change that the main activity is benefiting from a lower tax rate.
Vendar gre za notranja pravila, ki jih je določila nogometna organizacija ter so namenjena zagotavljanju razumnega finančnega upravljanja športnih subjektov in preprečevanju nenehnega ustvarjanja izgub.
Real Madrid CF furthermore refers to the system of tax credits for reinvestments.
S temi pravili ni mogoče utemeljiti drugačne obdavčitve dobičkov, ki jo izvaja država.
According to Article 42 of the Revised Corporate Income Tax Law, a deduction for the reinvestment of extraordinary profit or capital gains received from equity transfers is higher for sport limited companies, which are subject to the full corporate tax rate (12 %) than for sport clubs, which are subject to a corporate tax rate of 25 % (7 %).
Ta utemeljitev dejansko ni vključena v logiko in naravo davčnega referenčnega sistema ter zato ne izključuje obstoja selektivnosti.
According to that club, during a certain period, for Real Madrid CF the fiscal regime as a non-profit entity has been more disadvantageous than the counterfactual general regime for limited companies.
Dejanska obdavčitev, ki je prinesla koristi štirim športnim klubom, je zato načeloma nižja v primerjavi z običajno obdavčitvijo za družbe z omejeno odgovornostjo, dejavne na področju profesionalnega športa, kot je razvidno iz zneskov, ki jih je predložila Španija in so navedeni v uvodni izjavi 35, čeprav bi, kot je navedel Real Madrid CF, upoštevali različne možnosti, kako lahko družbe z omejeno odgovornostjo in nepridobitni subjekti odbijejo ponovno vlaganje izrednega dobička ali kapitalskih dobičkov, prejetih od kapitalskih prenosov v nekem letu, v katerem so bila izvedena ta ponovna vlaganja ali prenosi.
But even if that circumstance were confirmed, that would not demonstrate that the standard system of tax credits for reinvestments for clubs is in principle and in the longer term more advantageous.
Zato omejevanje nepridobitne davčne obravnave na zadevne štiri klube, vključno z nižjo davčno stopnjo, kot se uporablja za druge profesionalne športne klube, ni v skladu z logiko katerega koli davčnega sistema in za nekatere klube deluje kot davčna ugodnost [29].
Moreover, the tax credit is only granted under certain conditions which do not apply continuously.
V pripombah Španije in zainteresiranih strani ni bilo podanih elementov prava ali dejstev, ki bi vplivala na predhodne sklepne ugotovitve Komisije v sklepu o začetku postopka glede prednosti.
Finally, Spain refers to possible disadvantages which clubs may enjoy under the Financial Fair Play rules of the UEFA.
V skladu s tem se davčne olajšave, ki bi izhajale iz cilja, ki ni cilj davčnega sistema, v katerega spadajo, ne bi mogle izogniti zahtevam iz člena 107(1) Pogodbe [30].
But those are internal rules set by a football organisation which aim to ensure a reasonable financial management of sport entities and to avoid continuous loss making.
Državni ukrep je selektiven, saj zagotavlja prednost štirim zadevnim podjetjem, ki so v drugačnem položaju kot vsi drugi profesionalni športni klubi, za katere se uporablja obdavčitev družb z omejeno odgovornostjo.
They cannot justify a different taxation of profits by the State.
VPLIV NA TRGOVINO IN IZKRIVLJANJE KONKURENCE
Indeed, this justification is external to the logic and nature of the tax system of reference and therefore it does not exclude the existence of selectivity.
Prednost za klub, ki igra v prvi državni ligi, ima lahko posledice tudi za konkurenco in trgovino med državami članicami.
The effective taxation from which the four sport clubs benefited therefore tends to be lower in comparison to the normal taxation for limited companies active in professional sport, as illustrated by the figures provided by Spain and reproduced in recital 35, even if one considers, as referred to by Real Madrid, the different possibilities for limited companies and non-profit entities to deduct the reinvestment of extraordinary profit or capital gains received from equity transfers in a given year in which those reinvestments or transfers took place.
Vsi klubi, za katere se uporablja nepridobitna obdavčitev, so vsaj na neki stopnji člani prve državne lige.
Therefore, reserving to the four clubs the non-profit tax treatment, including a lower taxation rate than to other professional sport clubs is not in the logic of any tax system and has the effect of a tax advantage for certain clubs [29].
Klubi, ki so dejavni v prvi in drugi ligi, se potegujejo za udeležbo na evropskih tekmovanjih ter so dejavni na trgih za prodajo na drobno in prodajo televizijskih pravic.
The comments of Spain and interested parties did not provide elements of law or fact which would affect the preliminary conclusions of the Commission in the opening decision regarding the presence of an advantage.
Televizijske pravice, prodaja na drobno in sponzorstvo so viri prihodka, za katere se klubi iz prve državne lige potegujejo med sabo v matični državi in zunaj nje.
Accordingly, tax exemptions which are the result of an objective that is unrelated to the tax system of which they form part cannot circumvent the requirements under Article 107(1) of the Treaty [30].
Več sredstev je na voljo klubom, da bi pritegnili ali obdržali vrhunske igralce, uspešnejši so lahko na športnih tekmovanjih, kar zagotavlja večji prihodek iz navedenih dejavnosti.
The State measure is selective as it is for the benefit of four specific undertakings which are put in a different situation than all other professional sport clubs which are subject to the taxation of limited companies.
Poleg tega je lastniška struktura klubov mednarodna.
EFFECT ON TRADE AND DISTORTION OF COMPETITION
Tako lahko finančna državna podpora, ki zagotavlja prednost nekaterim profesionalnim nogometnim klubom v obliki nižje obdavčitve, kot se uporablja za konkurenčne subjekte, vpliva na trgovino v EU in izkrivlja konkurenco, saj bo njihov finančni položaj zaradi navedene pomoči okrepljen v primerjavi s položajem njihovih tekmecev na trgu za profesionalni nogomet [31].
The advantage for a club playing in a national first league may furthermore have an effect on competition and trade between Member States.
Zato pomeni državno pomoč v smislu člena 107(1) Pogodbe.
All clubs subject to non-profit taxation are, at least at some stage, in the national first league.
Athletic Club Bilbao je bil ustanovljen na območju Territorio Histórico de Bizkaia, Club Atlético Osasuna pa v Navarri.
Broadcasting rights, merchandising and sponsoring are sources of revenue for which national first league clubs compete with other clubs within and outside their home country.
Ne oporeka njuni avtoriteti, da lahko sami določata stopnjo davka od dobička pravnih oseb, ki se uporablja na njunih ozemljih.
The more funds clubs have available to attract top players or to retain them, the more success they may have in sport competitions, which promises more revenue from the activities mentioned.
Komisija se zaveda tudi njune avtonomije pri uporabi pravil o državni pomoči in ugotavljanju selektivnosti ukrepa.
Furthermore, the ownership structure of the clubs is international.
Vendar se tisto, kar Komisija proučuje v tem sklepu, nanaša na učinke, ki jih imajo lahko različne oblike družb v okviru davčnih ureditev, ki se uporabljajo posebej zanje, in ali je ta obravnava v specifičnih razmerah selektivna, pri čemer se ustrezno upoštevajo razlike v stopnjah davka od dohodkov pravnih oseb na nekaterih ozemljih.
Therefore, financial State support providing an advantage to certain professional football clubs in the form of lower taxation than for competing operators is liable to affect intra-EU trade and distort competition, since their financial position will be strengthened as compared to their competitors on the market for professional football as a result of that aid [31].
Zakon št. 10/1990 se uporablja na celotnem ozemlju Španije, zato lahko povzroči različno obravnavo tudi v regijah, ki so določile drugačno stopnjo davka od dohodkov pravnih oseb, dokler je ta stopnja drugačna za nekatere profesionalne nogometne klube (nepridobitne organizacije), ki so v primerljivem položaju z drugimi klubi, ki te obravnave niso deležni (družbe z omejeno odgovornostjo s področja športa).
Consequently, it constitutes State aid in the meaning of Article 107(1) of the Treaty.
Kot je navedeno v uvodni izjavi 42 zgoraj, obe regiji uporabljata drugačno stopnjo davka od dohodkov pravnih oseb, čeprav sta podobni španskemu davčnemu sistemu.
This aid has been granted to the four clubs on an annual basis since the entry into force of Law 10/1990 in October 1990 until 2015.
Ni odločilno, da ima po naključju lahko le en subjekt koristi od zakona št. 10/1990 na njunih ozemljih [33].
It is not relevant that that effect may not have been the primary objective of Law 10/1990 [32].
Pri tem ni glavno vprašanje, da bi lahko Athletic Club Bilbao in Club Atlético Osasuna še naprej imela koristi zaradi nepridobitnega statusa, ampak da se zanju uporablja nižja stopnja obdavčitve od stopnje, ki se na splošno uporablja za druga podjetja v primerljivem položaju.
Athletic Club Bilbao is established in the Territorio Histórico de Bizkaia, Club Atlético Osasuna in Navarra.
OBRAVNAVANJE POMOČI KOT NOVE POMOČI
The Commission does not question the tax autonomy of the provincial government of Bizkaia and the Community of Navarra, including their prerogatives.
Kar zadeva predlog Španije in zainteresiranih strani, da bi se pomoč zaradi nižjega davka od dohodkov pravnih oseb za športne klube štela za obstoječo pomoč, je očitno, da je splošna razlika v obdavčitvi med družbami z omejeno odgovornostjo in nepridobitnimi subjekti obstajala še pred pristopom Španije k Evropski uniji.
It does not question their authority to set the rate of corporate tax applicable in their territory.
Poudarjeno je bilo tudi, da je ta razlika koristila nepridobitnim organizacijam v vseh sektorjih, ne glede na velikost podjetja ali njegovo lokacijo.
The Commission is aware of that autonomy also in the context of the application of the State aid rules and the determination of selectivity of a measure.
Španija je pojasnila še, da so bili v času pristopa Španije k Evropski uniji leta 1986 vsi nogometni klubi nepridobitni subjekti.
However, what the Commission examines in the present decision relates to the effects which the different forms of corporation may have under the respectively applicable tax regime, and whether this treatment, under the specific constellation, is selective, taking due account of the differences in corporate tax rates in some territories.
Komisija zato ne bi imela pravice, da bi obravnavani ukrep obravnavala kot novo pomoč.
Law 10/1990, however, applies in the whole territory of Spain and may thus cause effects of differential treatment equally in regions, which set a different corporate tax rate, as long as that rate is different for certain professional football clubs (non-profit organizations) that are in comparable situation to other clubs that do not receive that treatment (sport limited companies).
Obstoječa pomoč pomeni v skladu s členom 1(b)(i) postopkovne uredbe vse ukrepe pomoči, ki so veljali pred začetkom veljavnosti PDEU v zadevnih državah članicah in se še vedno uporabljajo.
In fact, as described in recital 42 above, both regions apply a different corporate tax rate, albeit similar to the Spanish fiscal scheme.
V skladu s členom 1(c) postopkovne uredbe se pojem nove pomoči ne nanaša le na popolnoma nove ukrepe pomoči, ampak vključuje tudi spremembe obstoječe pomoči.
It is not decisive that by coincidence just one entity may benefit from Law 10/1990 in their respective territories [33].
Za namene člena 1(c) postopkovne uredbe pomeni precejšnja sprememba obstoječe pomoči v členu 4(1) Uredbe Komisije (ES) št. 794/2004 [34] katero koli spremembo, razen preoblikovanja povsem formalne ali upravne narave, ki ne more vplivati na ocenjevanje združljivosti ukrepa pomoči z notranjim trgom.