natgillin/translations-raw huggingface dataset:
However, the issue at stake is not that Athletic Club Bilbao and Club Atlético Osasuna could continue benefiting from their non-profit status but that they enjoy a lower taxation rate than the one generally applicable to other undertakings in a comparable situation.
To pomeni, da bi se sprememba obstoječe pomoči, ki bi lahko vplivala na prvotno presojo Komisije glede združljivosti sheme, štela za novo pomoč.
THE QUALIFICATION OF THE AID AS NEW AID
V drugem odstavku člena 4 Uredbe (ES) št. 794/2004 je kot primer sprememb, za katere je potrebna priglasitev, navedena poostritev meril za uporabo sheme pomoči.
As regards the proposal made by Spain and interested parties that the aid in form of a lower corporate tax to sport clubs would be existing aid, it is apparent, that the general tax differentiation between limited companies and non-profit entities dates back to before the accession of Spain.
To zajema tudi zmanjšanje števila upravičenih prejemnikov pomoči (v tem primeru izredno veliko).
As was also underlined, this differentiation benefited non-profit organisations of all sectors, irrespective of the size of the undertaking or its location.
Tako se je z zakonom št. 10/1990 ne glede na analizo pravil pred pristopom uvedla nova ureditev, ki omogoča nepridobitno davčno obravnavo le nekaterim nogometnim klubom, za druge profesionalne športne klube pa se je začela uporabljati splošno veljavna ureditev davka od dohodkov pravnih oseb.
Spain also explained that at the accession of Spain in 1986, all football clubs were non-profit entities.
Z izpodbijanim ukrepom je bil štirim podjetjem omogočen položaj, ki prinaša več koristi od položaja podjetij, za katera se v skladu z zakonom uporabljajo splošne davčne stopnje.
The Commission would therefore not be entitled to treat the measure under consideration as new aid.
Ukrep tako ustvarja razlikovanje v sektorju, v katerem so klubi dejavni, in vpliva na konkurenčno ravnovesje v njem.
Existing aid means, according to Article 1(b)(i) of the Procedural Regulation, all aid measures which existed prior to and are still applicable after the entry into force of the TFEU in the respective Member States.
Zaradi njega so štirje privilegirani klubi primerljivo močnejši, hkrati pa se slabi konkurenčni položaj njihovih tekmecev.
Pursuant to Article 1(c) of the Procedural Regulation, the notion of new aid does not only refer to entirely new aid measures but includes also alterations to existing aid.
Z zakonom št. 10/1990 je bilo subjektom v profesionalnem športu na splošno onemogočeno, da bi delovali kot nepridobitni subjekti, a se je posameznim subjektom, dejavnim v profesionalnem nogometu, še naprej omogočilo delovanje v pravnem okolju z več prednostmi.
For the purposes of Article 1(c) of the Procedural Regulation, Article 4(1) of Commission Regulation (EC) No 794/2004 [34] describes as a significant alteration to existing aid any change to it, other than modifications of a purely formal or administrative nature which cannot affect the evaluation of the compatibility of the aid measure with the internal market.
S to spremembo je bila uvedena različna obdavčitev v enem sektorju.
This means that an alteration to an existing aid which could affect the Commission's original assessment of the compatibility of the scheme is to be considered new aid.
To pomeni diskriminacijo med podjetji v tem sektorju, ki ni izključno formalna ali upravna in lahko vpliva na proučitev združljivosti ukrepa pomoči z notranjim trgom (kot je navedeno v naslednjem oddelku).
Article 4, Paragraph 2, of Regulation (EC) No 794/2004 mentions as an example for alterations requiring notification the tightening of the criteria for the application of an aid scheme.
Ne nazadnje Komisija ugotavlja, da iztek zastaralnega roka iz člena 17 postopkovne uredbe nima takega učinka, da bi se takšna nova pomoč preoblikovala v obstoječo pomoč [35].
That also includes a reduction of the number of the eligible beneficiaries of the aid (in this case very significant).
Zato se mora sprememba, ki je bila uvedena z zakonom iz leta 1990, zaradi česar se je zmanjšal krog morebitnih upravičencev in je na trgu nastal nov konkurenčni položaj, šteti za novo pomoč.
Therefore, irrespective of the analysis of the pre-accession rules, Law 10/1990 introduced a new regime, which limits the non-profit tax treatment to certain football clubs, whereas it obliged the other professional sport clubs to transfer to the generally applicable corporate tax regime.
ZDRUŽLJIVOST POMOČI
By the contested measure, four undertakings were put in a position which is more advantageous than the position of undertakings which are, pursuant to the law, subject to the general tax rates.
Državna pomoč se šteje za skladno z notranjim trgom, če spada v katero izmed kategorij, navedenih v členu 107(2) PDEU [36], in se lahko šteje za združljivo z notranjim trgom, če bi Komisija ugotovila, da spada v katero izmed kategorij, navedenih v členu 107(3) PDEU [37].
The measure thus creates a differentiation within the sector in which the clubs are active and affects the competitive equilibrium within that sector.
Pri tem mora država članica, ki je dodelila pomoč, dokazati, da je državna pomoč, ki jo je dodelila, združljiva z notranjim trgom v skladu s členom 107(2) ali 107(3) PDEU [38].
It makes the four privileged clubs comparatively stronger, weakening at the same time the competitive situation of their competitors.
Španija in upravičenci niso trdili, da se v tem primeru uporablja katera izmed izjem v členu 107(2) in (3) PDEU.
Law 10/1990 excluded in general professional sport from the possibility to operate as a non-profit entity but allowed single entities active in professional football to remain in the more advantageous legal environment.
Komisija v zvezi s tem ugotavlja, da bi se morala pomoč šteti za pomoč za poslovanje, ker pomoč v obliki nižjih davkov pomeni nižje dajatve, ki bi jih morali običajno klubi pokriti s svojimi poslovnimi dejavnostmi.
This modification introduced a differentiation of taxation within a single sector.
Praviloma se takšna pomoč ne šteje za združljivo z notranjim trgom v skladu s členom 107(3)(c) Pogodbe, ker ne pospešuje razvoja nekaterih gospodarskih dejavnosti ali gospodarskih območij in ker zadevne davčne ugodnosti niso časovno omejene, degresivne ali sorazmerne glede na nujno odpravo posebne gospodarske težave na zadevnih področjih.
This constitutes discrimination between undertakings of that sector which is not of a purely formal or administrative nature and may affect the evaluation of the compatibility of the aid measure with the internal market (as shown in the next section).
Spodbujanje športa je lahko cilj skupnega interesa v smislu člena 107(3)(c) Pogodbe.
Last but not least, the Commission notes that the expiry of the limitation period laid down in Article 17 of the Procedural Regulation does not have the effect of converting such new aid into existing aid [35].
V členu 165(1) Pogodbe je navedeno, da Unija prispeva k spodbujanju razsežnosti v športu.
Therefore, the modification introduced by the 1990 law, which reduced the circle of potential beneficiaries and created a new competitive situation on the market, is to be considered new aid.
Vendar v skladu z odstavkom 2 navedenega člena to poteka s ciljem razvijanja evropske razsežnosti v športu s spodbujanjem pravičnosti in odprtosti na športnih tekmovanjih.
COMPATIBILITY OF THE AID
Španija in zainteresirane strani niso predložile argumentov, ki bi lahko podprli združljivost pomoči v skladu s členom 107(3)(c) Pogodbe v smislu člena 165 Pogodbe.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) TFEU [36] and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) TFEU [37].
Očitno je, da cilj zadevnega ukrepa ni splošna podpora športa, ampak podpiranje štirih posameznih profesionalnih športnih klubov.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) TFEU [38].
Komisija zato ne more opredeliti cilja skupnega interesa, ki bi lahko upravičil selektivno podporo, namenjeno nekaterim močnim akterjem v zelo konkurenčnem gospodarskem sektorju, in izničil morebitno izkrivljanje konkurence na notranjem trgu.
Neither Spain nor the beneficiaries have claimed that any of the exceptions provided for in Article 107(2) and 107(3) TFEU apply in the present case.
Zato državna pomoč ni združljiva z notranjim trgom.
The Commission notes in this regard that since the aid in the form of lower taxes results in a reduction of charges that should normally be borne by the clubs in the course of their business operations, the aid should be considered as operating aid.
VRAČILO
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3)(c) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax incentives in question limited in time, digressive or proportionate to what is necessary to remedy a specific economic handicap of the areas concerned.
Komisija je v skladu s Pogodbo in ustaljeno sodno prakso Sodišča pristojna za odločanje, ali mora zadevna država članica odpraviti ali spremeniti pomoč, za katero je ugotovila, da ni združljiva z notranjim trgom [39].
The promotion of sport may be an objective of common interest in the sense of Article 107(3)c of the Treaty.
Tudi Sodišče dosledno meni, da je namen obveznosti države članice, da odpravi pomoč, za katero Komisija meni, da je nezdružljiva z notranjim trgom, ponovna vzpostavitev prejšnjih razmer [40].
Article 165(1) of the Treaty mentions that the Union shall contribute to the promotion of sporting issues.
V tem okviru je Sodišče ugotovilo, da je cilj dosežen, ko prejemnik povrne zneske, dodeljene na podlagi nezakonite pomoči, in tako izgubi prednost, ki jo je imel pred konkurenti na trgu, in ko se znova vzpostavijo razmere pred izplačilom pomoči [41].
However, according to paragraph 2 of that Article, that shall be done in view of developing the European dimension in sport, by promoting fairness and openness in sporting competitions.
V skladu s sodno prakso je v členu 16(1) postopkovne uredbe določeno, da „[č]e se v primerih nezakonite pomoči sprejmejo negativne odločbe, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč […].“
Spain and interested parties did not put forward arguments which could support the compatibility of the aid under Article 107(3)c of the Treaty in the sense described by Article 165 of the Treaty.
Tako je treba glede na dejstvo, da shema ni bila priglašena Komisiji in da so v skladu z njo štirje profesionalni nogometni klubi prejeli individualno pomoč v nasprotju s členom 108 Pogodbe, ki jo je zato treba obravnavati kot nezakonito in nezdružljivo pomoč, pomoč vrniti, da bi se znova vzpostavile razmere na trgu, kakršne so bile pred dodelitvijo pomoči.
It is obvious that the general support of sport is not an objective of the measure at stake, in as much as the measure aims at the supporting four single professional sport clubs.
Vračilo pomoči bi moralo zato zajeti obdobje od datuma, ko je bila upravičencu dodeljena prednost, tj. ko mu je bila pomoč dana na voljo, do datuma njenega dejanskega vračila, zneskom, ki jih je treba vrniti, pa je treba prišteti obresti do datuma dejanskega vračila.
The Commission cannot therefore identify an objective of common interest which could justify selective support to certain strong actors in a highly competitive economic sector and offset the potential for the distortion of competition in the internal market.
Datum, ko je bila pomoč na voljo upravičencem, je datum, ko so davek od dohodkov pravnih oseb plačali po preferenčni stopnji.
Consequently, the State aid is incompatible with the internal market.
V skladu s členom 17(1) postopkovne uredbe imajo pooblastila Komisije zahtevati vračilo pomoči desetletni zastaralni rok.
RECOVERY
V skladu s členom 17(2) navedene uredbe začne zastaralni rok teči na dan, ko je nezakonita pomoč dodeljena upravičencu.
According to the Treaty and the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market [39].
Kateri koli ukrep glede nezakonite pomoči, ki ga Komisija ali država članica sprejme na zahtevo Komisije, prekine zastaralni rok.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation [40].
Zato je odločilni element za določitev zastaralnega roka iz člena 17 dejanska dodelitev pomoči.
In this context, the Court has established that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [41].
Ta določba se nanaša na dodelitev pomoči upravičencu, ne na datum, ko je bila shema pomoči sprejeta.
In line with the case-law, Article 16(1) of the Procedural Regulation laid down that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […].’
V primeru sheme v obliki občasne dodelitve ugodnosti je lahko med datumom sprejetja pravnega akta, ki je podlaga za dodelitev pomoči, in datumom, ko so upravičenci dejansko deležni ugodnosti, precejšnje obdobje.
Thus, given that the scheme was not notified to the Commission and that, pursuant to it, four professional football clubs were granted individual aid in violation of Article 108 of the Treaty, which is, therefore, to be considered as unlawful and incompatible aid, it must be recovered in order to re-establish the situation that existed on the market prior to their granting.
V takem primeru je treba za izračun zastaralnega roka šteti, da je pomoč dodeljena upravičencu šele na datum, ko mu je dejansko dodeljena.
Recovery should cover the time from when the advantage accrued to the beneficiary, that is to say when the aids were put at the disposal of the beneficiary, until effective recovery, and the sums to be recovered should bear interest until effective recovery.
Zato začne zastaralni rok vsako leto teči na datum, ko je treba plačati davek od dohodkov pravnih oseb, čeprav je bil zakon, ki je podlaga za dodelitev pomoči, sprejet leta 1990 [42].
The date at which the aid was put at the disposal of the beneficiaries is the date when they paid the corporate tax at a preferential rate.
Obveznost Španije, da vrne pomoč, bo zato zajemala deset let, odkar je Komisija od Španije prvič zahtevala informacije o ukrepu pomoči.
According to Article 17(1) of the Procedural Regulation, the powers of the Commission to recover aid are subject to a limitation period of 10 years.
Znesek pomoči za štiri nogometne klube zajema razliko med zneskom davka od dohodkov pravnih oseb, ki so ga klubi dejansko plačali, in zneskom davka od dohodkov pravnih oseb, ki bi ga morali plačati, če bi se zanje uporabljala pravila o obdavčitvi dohodkov družb z omejeno odgovornostjo v zadevnem letu.
According to Article 17(2) of that Regulation, the limitation period shall begin on the day on which the unlawful aid is awarded to the beneficiary.
Vendar je treba ugotoviti dejansko prednost, pri čemer je treba upoštevati posebnosti ureditve davka od dohodkov pravnih oseb za nepridobitne subjekte, ki lahko v posameznih letih posredno povzročijo višjo dejansko obdavčitev dohodkov družb z omejeno odgovornostjo kot pri nasprotnem scenariju, tj. obdavčitvi družbe z omejeno odgovornostjo s področja športa.
Consequently, the decisive factor in determining the starting point of the limitation period referred to in Article 17 is when the aid was in fact granted.
Komisija kljub temu opozarja, da bo natančen znesek pomoči, ki ga je treba vrniti, med postopkom izterjave, ki ga bodo izvedli španski organi v tesnem sodelovanju s Komisijo, ugotovljen za vsak primer posebej.
That provision refers to the grant of aid to a beneficiary, not the date on which an aid scheme was adopted.
Komisija v zvezi s tem ugotavlja, da pomoč, ki jo je treba vrniti, v skladu s sodno prakso v zadevi Unicredito ne bi smela upoštevati hipotetičnih elementov, kot so (pogosto številne) možnosti, za katere bi se lahko odločili upravičenci, saj bi se lahko možnosti, dejansko izbrane s pomočjo, izkazale za nepovratne [43].
In the case of a scheme entailing advantages granted on a periodic basis, the date on which an act forming the legal basis of the aid is adopted and the date on which the undertakings concerned will actually be granted the aid may be a considerable period of time apart.
SKLEPNE UGOTOVITVE
In such a case, for the purpose of calculating the limitation period, the aid must be regarded as not having been awarded to the beneficiary until the date on which it was in fact received by the beneficiary.
Komisija ugotavlja, da je Španija z zakonom št. 10/1990 nezakonito uvedla pomoč v obliki privilegiranega davka od dohodkov pravnih oseb za klube Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona in Real Madrid CF, s čimer se krši člen 108(3) Pogodbe o delovanju Evropske unije.
Therefore, the limitation period starts to run each year on the date on which the corporate tax is due, although the act forming the legal basis of the aid was adopted in 1990 [42].
Ta pomoč ni združljiva z notranjim trgom.
The obligation of Spain to recover the aid will therefore cover the 10 years since the Commission asked for the first time Spain for information on the aid measure.
Španija bo morala v skladu s tem končati selektivno obravnavo zadevnih štirih klubov in od njih izterjati razliko med davkom od dohodkov pravnih oseb, ki so ga dejansko plačali, in davkom od dohodkov pravnih oseb, ki bi ga morali plačati, če bi imeli pravno obliko družbe z omejeno odgovornostjo s področja športa, in sicer od davčnega leta 2000 dalje –
This was on 15 February 2010.
SPREJELA NASLEDNJI SKLEP:
Accordingly, the recovery of the tax difference starts with the taxation year 2000.
Člen 1
The amount of the aid for the four football clubs consists of the difference between the amount of corporate tax which the clubs actually paid and the amount of corporate tax which would have been due, would they have been subject to the rules on the corporate taxation of limited companies in a given year.
Sedmo dodatno določilo iz zakona št. 10/1990 z dne 15. oktobra 1990 s pridržanjem pravice do uporabe preferenčne stopnje davka od dohodkov pravnih oseb za nepridobitne organizacije za nekatere profesionalne nogometne klube pomeni državno pomoč v skladu s členom 107(1) Pogodbe o delovanju Evropske unije, ki so jo prejemali nogometni klubi Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona in Real Madrid CF.
However, the effective advantage has to be established taking into account the specificities of the corporate tax regime for non-profit entities which may circumstantially lead, in single years, to a higher effective corporate taxation than in the counterfactual scenario of taxation of a sport limited company.
To pomoč je Kraljevina Španija izvajala nezakonito in v nasprotju s členom 108(3) Pogodbe o delovanju Evropske unije, pri čemer ni združljiva z notranjim trgom.
The Commission takes note of the arguments submitted by Real Madrid CF […].
Člen 2
The Commission recalls nevertheless that the exact amount of the aid to be recovered will be assessed on a case by case basis during the recovery proceeding which will be carried out by the Spanish authorities in close cooperation with the Commission.
Individualna pomoč, ki je odobrena na podlagi sheme iz člena 1 in ob odobritvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 1 Uredbe (EU) 2015/1588, ali katere koli druge odobrene sheme, je združljiva z notranjim trgom do največje stopnje intenzivnosti pomoči, ki velja za to vrsto pomoči.
The Commission finds that by Law 10/1990 Spain has unlawfully introduced an aid in form of a corporate tax privilege for Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona and Real Madrid CF in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Za vsote, ki jih je treba izterjati, se od datuma, ko so bile dane na razpolago upravičencem, do datuma dejanske izterjave zaračunajo obresti.
That aid is not compatible with the internal market.
Obresti se izračunajo z obrestnoobrestnim računom v skladu s poglavjem V Uredbe (ES) št. 794/2004 in Uredbo Komisije (ES) št. 271/2008 [45] o spremembi Uredbe (ES) št. 794/2004.
Accordingly, Spain will have to end this selective treatment of the four clubs and to recover from them the difference between the corporate tax they actually paid and the corporate tax to which they would be subjected, had they had the legal form of a sport limited company, as of the tax year 2000,
Kraljevina Španija z dnem sprejetja tega sklepa ustavi izvajanje sheme iz člena 1.
Article 1
Izterjava pomoči, dodeljene na podlagi sheme iz člena 1, je takojšnja in učinkovita.
By reserving the right to enjoy the preferential corporate tax rate for non-profit organisations to certain professional football clubs, the Seventh Additional Disposition of Law 10/1990, de 15 de octubre, del Deporte, constitutes State aid pursuant to Article 107(1) of the Treaty on the Functioning of the European Union in favour of those football clubs, notably Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona and Real Madrid CF.
Kraljevina Španija zagotovi, da se ta sklep izvede v štirih mesecih po uradnem obvestilu o tem sklepu.
This aid has been unlawfully implemented by the Kingdom of Spain in breach of Article 108(3) of the Treaty on the Functioning of the European Union and is incompatible with the internal market.
Člen 6
Article 2
Kraljevina Španija v dveh mesecih po uradnem obvestilu o tem sklepu predloži naslednje podatke:
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the Regulation adopted pursuant to Article 2 of Council Regulation (EU) 2015/1588 [44] which is applicable at the time the aid is granted.Article 3
skupni znesek pomoči, ki jo je prejel vsak upravičenec iz člena 1;
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EU) 2015/1588 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
skupni znesek (glavnica in obresti vračila), ki jih je treba izterjati od posameznega upravičenca;
Article 4
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
The Kingdom of Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
dokumente, ki dokazujejo, da se je od upravičencev zahtevalo vračilo pomoči.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Kraljevina Španija Komisijo obvešča o poteku nacionalnih ukrepov, sprejetih za izvajanje tega sklepa, do dokončnega vračila pomoči, dodeljene v okviru sheme iz člena 1.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and to Commission Regulation (EC) No 271/2008 [45] amending Regulation (EC) No 794/2004.
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
The Kingdom of Spain shall discontinue the scheme referred to in Article 1 with effect from the date of adoption of this decision.
Zagotovi tudi podrobne informacije o zneskih pomoči in obrestih, ki so jih upravičenci že povrnili.