natgillin/translations-raw huggingface dataset:
Consequently, the Excess Profit exemption gives rise to a loss of State resources, since any reduction of tax for the undertakings benefitting from the contested scheme results in a loss of tax revenue that would otherwise have been available to Belgium.
Kar zadeva financiranje sheme iz državnih sredstev, v skladu z ustaljeno sodno prakso Sodišča ukrep, s katerim javni organi nekaterim podjetjem odobrijo davčno oprostitev, ki, čeprav ne vključuje pozitivnega prenosa državnih sredstev, ta podjetja postavlja v ugodnejši finančni položaj kot druge davčne zavezance, pomeni državno pomoč [62].
As regards the second condition for a finding of State aid, the undertakings benefiting from the contested scheme are multinational companies operating in several Member States, so that any aid in their favour is liable to affect intra-Union trade.
Komisija bo v oddelku 6.3 prikazala, da oprostitev presežnega dobička privede do znižanja davčne obveznosti za podjetja v Belgiji, ki so pridobila predhodno odločbo na podlagi sporne sheme, in odstopa od davka, ki bi ga ta podjetja morala plačati na podlagi splošnega sistema obdavčitve dobička pravnih oseb, če ta shema ne bi obstajala.
Moreover, because a ruling to benefit from the exemption can only be granted for profit derived from a new situation, which entails the relocation or increase of the undertaking's activities in Belgium, and because the benefit of the exemption is proportional to the importance of the new activities and profit created by the undertaking in Belgium, the scheme is liable to influence the choices made by multinational groups as to the location of their investments within the Union and thus to affect intra-Union trade.
Posledično oprostitev presežnega dobička privede do izgube državnih sredstev, saj vsako znižanje davka, ki ga morajo plačati podjetja, upravičena do sporne sheme, povzroči izgubo davčnih prihodkov, s katerimi bi Belgija običajno razpolagala.
Similarly, 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 recipients compared to other undertakings with which they compete [63].
Kar zadeva drugi pogoj za ugotovitev obstoja državne pomoči, so podjetja, ki so upravičena do sporne sheme, multinacionalne družbe, ki svoje dejavnosti opravljajo v več državah članicah, tako da lahko vsaka pomoč v njihovo korist vpliva na trgovino v Uniji.
To the extent that the contested scheme relieves the undertakings benefitting from it from a burden they would otherwise be obliged to bear by reducing their tax liability under the ordinary system of taxation of corporate profits, that scheme distorts or threatens to distort competition by strengthening the financial position of those undertakings, so that the fourth condition for a finding of State aid is also met.
Poleg tega, ker se lahko predhodna odločba o odobritvi oprostitve izda samo za dobiček, ki izhaja iz novega položaja, kar predpostavlja preselitev dejavnosti podjetja v Belgijo ali njihovo razširitev v Belgiji, in ker je prednost, zagotovljena z oprostitvijo, sorazmerna z obsegom novih dejavnosti in novega dobička, ki ga ustvari podjetje v Belgiji, lahko shema vpliva na odločitve multinacionalnih skupin glede kraja njihovih naložb v Uniji in s tem na trgovino v Uniji.
As regards the third condition for a finding of State aid, the Commission will demonstrate in the following section how the contested scheme confers a selective advantage to the Belgian group entities admitted to that scheme, as well as to the multinational groups to which those entities belong.
Za ukrep, ki ga dodeli država, se poleg tega šteje, da izkrivlja ali bi lahko izkrivljal konkurenco, kadar lahko izboljša konkurenčni položaj upravičencev v primerjavi z drugimi konkurenčnimi podjetji [63].
It does so by applying a unilateral downward adjustment to their tax base resulting in a reduction of their corporate tax liability in Belgium as compared to the taxes those undertakings would otherwise have had to pay under the ordinary system of taxation of corporate profits.
Kolikor so s sporno shemo upravičena podjetja razbremenjena bremena, ki bi ga običajno morala nositi, ker se zniža njihova davčna obveznost na podlagi splošnega sistema obdavčitve dobička pravnih oseb, sporna shema izkrivlja ali bi lahko izkrivljala konkurenco z okrepitvijo finančnega položaja teh podjetij, tako da je izpolnjen tudi četrti pogoj za ugotovitev obstoja državne pomoči.
Existence of a selective advantage
Kar zadeva tretji pogoj za ugotovitev obstoja državne pomoči, bo Komisija v naslednjem oddelku prikazala, kako je s sporno shemo dodeljena selektivna prednost belgijskim subjektom skupine, upravičenim do te sheme, in tudi multinacionalnim skupinam, ki jim ti subjekti pripadajo.
According to settled case-law, ‘Article 107(1) of the Treaty requires it to be determined whether, under a particular statutory scheme, a State measure is such as to favour ‘certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by the scheme in question, are in a comparable legal and factual situation.
Ta prednost izhaja iz enostranske negativne prilagoditve njihove davčne osnove, ki privede do znižanja davka od dohodkov pravnih oseb, ki ga morajo ti subjekti plačati v Belgiji, v primerjavi z davki, ki bi jih sicer morali plačati na podlagi splošnega sistema obdavčitve dobička pravnih oseb.
If it is, the measure concerned fulfils the condition of selectivity’ [64].
Obstoj selektivne prednosti
In fiscal cases, the Court of Justice has devised a three-step analysis to determine whether a particular tax measure is selective [65].
V skladu s sodno prakso „zahteva člen [107(1) Pogodbe], naj se ugotovi, ali je nacionalni ukrep v okviru določene pravne ureditve take vrste, da omogoča prednost ‚posameznim podjetjem ali proizvodnji posameznega blaga‘ v primerjavi z drugimi podjetji in proizvodnjo blaga, ki so glede na cilj, ki ga zasleduje zadevna ureditev, v primerljivem dejanskem in pravnem položaju.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Če je tako, potem je zadevni ukrep selektiven“ [64].
Second, it is determined whether the tax measure in question constitutes a derogation from that system, in so far as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable legal and factual situation.
Sodišče je v zadevah z davčnega področja izdelalo analizo v treh korakih za ugotovitev, ali je posamezni davčni ukrep selektiven [65].
If the measure constitutes a derogation from the reference system, it is then established, in the third step of the analysis, whether that measure is justified by the nature or the general scheme of the reference system.
Najprej je treba določiti skupno ali običajno davčno ureditev, ki se uporablja v državi članici, tj. „referenčni sistem“.
A tax measure which constitutes a derogation to the application of the reference system may be justified if the Member State concerned can show that that measure results directly from the basic or guiding principles of that tax system [66].
Nato je treba ugotoviti, ali zadevni davčni ukrep pomeni odstopanje od tega sistema, ker uvaja razlikovanja med gospodarskimi subjekti, ki so glede na cilje tega sistema v primerljivem pravnem in dejanskem položaju.
If that is the case, the tax measure is not selective.
Če ukrep pomeni odstopanje od referenčnega sistema, je nato treba v tretjem koraku ugotoviti, ali je ta ukrep upravičen glede na naravo ali splošno sistematiko referenčnega sistema.
The burden of proof in that third step lies with the Member State.
Davčni ukrep, ki pomeni odstopanje od uporabe referenčnega sistema, je lahko upravičen, če lahko zadevna država članica dokaže, da ta ukrep izhaja neposredno iz temeljnih ali usmerjevalnih načel njenega davčnega sistema [66].
Determination of the reference system
V takem primeru davčni ukrep ni selektiven.
For the purpose of the selectivity analysis a reference system is composed of a consistent set of rules that apply on the basis of objective criteria to all undertakings falling within its scope as defined by its objective.
Dokazno breme v tem tretjem koraku nosi država članica.
The reference system is the Belgian corporate income tax system
Določitev referenčnega sistema
In the present case, the Commission considers the reference system to be the ordinary system of taxation of corporate profits under the general Belgian corporate income tax system [67], which has as its objective the taxation of profit of all companies subject to tax in Belgium.
Za namene analize selektivnosti ukrepa pomoči referenčni sistem sestavlja skladna celota pravil, ki se na podlagi objektivnih meril uporabljajo za vsa podjetja, ki spadajo na njegovo področje uporabe, kot je opredeljeno z njegovim ciljem.
The Belgian corporate income tax system applies to companies resident in Belgium as well as Belgian branches of non-resident companies.
Referenčni sistem je sistem davka od dohodkov pravnih oseb v Belgiji
Companies resident in Belgium [68] are liable to corporate income tax on their worldwide profit [69], unless a tax treaty applies.
V obravnavanem primeru Komisija meni, da je referenčni sistem splošni sistem obdavčitve dobička pravnih oseb, predviden s sistemom davka od dohodkov pravnih oseb v Belgiji [67], katerega cilj je obdavčitev dobička vseh družb, zavezanih davku v Belgiji.
Non-resident companies are only taxable on specific Belgium-sourced income [70].
Sistem davka od dohodkov pravnih oseb v Belgiji se uporablja za vse družbe rezidentke Belgije in belgijske podružnice družb nerezidentk.
In both cases, Belgian corporate income tax is payable on the total profit, either worldwide or Belgian sourced.
Družbe rezidentke Belgije [68] so zavezane davku od dohodkov pravnih oseb na dobiček, ki ga ustvarijo na svetovni ravni [69], razen če se uporablja sporazum o izogibanju dvojnemu obdavčevanju.
In general, therefore, all undertakings generating income in Belgium are considered to be in a similar legal and factual situation from the perspective of corporate income taxation.
Družbe nerezidentke so davku od dohodkov pravnih oseb zavezane samo za nekatere vrste posebnih dohodkov belgijskega izvora [70].
The total profit is established according to the rules for profit determination laid down in the provisions to calculate the profit for individual entrepreneurs as defined in Article 24 WIB 92.
V obeh primerih se belgijski davek od dohodkov pravnih oseb plača na celotni dobiček, naj je bil ta ustvarjen na svetovni ravni ali v Belgiji.
The total profit is calculated as income minus deductible expenses, which are typically recorded in the accounts, so that the profit actually recorded forms the starting point for calculating the total taxable profit under the Belgian corporate income tax system [71].
Zato se na splošno za vsa podjetja, ki ustvarjajo dohodek v Belgiji, šteje, da so z vidika obdavčitve podjetij v podobnem pravnem in dejanskem položaju.
The Excess Profit exemption is not an inherent part of the reference system
Skupni dobiček se določi na podlagi pravil o dobičku, navedenih v določbah o izračunu obdavčljivega dobička podjetnikov posameznikov, kot je opredeljen v členu 24 CIR 92.
Indeed, the Commission notes that Article 185(2)(b), the provision on the basis of which the Excess Profit exemption is actually granted, refers to specific transactions or arrangements between two related group entities.
Komisija se iz razlogov, predstavljenih v uvodnih izjavah 125 do 128, ne strinja z mnenjem, da je oprostitev presežnega dobička sestavni del referenčnega sistema.
The non-arm's length character of the conditions agreed for those transactions or arrangements may lead to a transfer pricing adjustment on the basis of that provision, but it does not allow or prescribe an abstract unilateral exemption of a fixed part or percentage of the profit actually recorded by a Belgian entity forming part of a multinational group.
Komisija namreč navaja, da se člen 185(2)(b) CIR 92, na podlagi katerega je oprostitev presežnega dobička dejansko odobrena, nanaša na posebne transakcije ali ureditve med dvema povezanima subjektoma, ki sta del skupine.
Rather, that provision requires the identification of a transaction or arrangement (or series of transactions) with a specific associated foreign group counterparty.
Tržna podlaga pogojev, določenih za te transakcije ali ureditve, lahko privede do prilagoditve transfernih cen na podlagi te določbe, vendar pa ne dovoljuje niti ne predpisuje abstraktne enostranske oprostitve fiksnega dela ali odstotka dobička, ki ga je dejansko zabeležil belgijski subjekt, ki pripada multinacionalni skupini.
Indeed, only Article 185(2)(a) WIB 92, which concerns upward transfer pricing adjustments, allows the Belgian tax administration to make a unilateral primary transfer pricing adjustment if the conditions agreed for a transaction or arrangement differ from those that would have been agreed under arm's length conditions.
S to določbo se zahteva bolj opredelitev transakcije ali ureditve (ali niza transakcij) z določeno povezano tujo nasprotno stranko, ki pripada skupini.
By contrast, the application of Article 185(2)(b) WIB 92, which concerns downward transfer pricing adjustments, contains the additional condition that the profit from the transaction or arrangement to be exempted must also have been included in the profit of the foreign counterparty to that transaction or arrangement.
Samo člen 185(2)(a) CIR 92, ki se nanaša na pozitivne prilagoditve transfernih cen, dejansko omogoča belgijski davčni upravi, da opravi enostransko primarno prilagoditev transfernih cen, če se pogoji, določeni za transakcijo ali ureditev, razlikujejo od tistih, ki bi bili dogovorjeni po običajnih tržnih pogojih.
Second, the objective of the Belgian corporate income tax system is to tax all corporate taxpayers on their actual profits, whether they are a standalone or group company, whether they form part of a domestic or multinational group, whether they form part of a large or small multinational group, and whether they have recently established operations in Belgium or whether they have operated in Belgium for many years.
Nasprotno pa uporaba člena 185(2)(b) CIR 92, ki se nanaša na negativne prilagoditve transfernih cen, vsebuje dodatni pogoj, da je moral biti dobiček, ustvarjen s transakcijo ali ureditvijo, ki bo oproščen, vključen tudi v dobiček tuje nasprotne stranke v tej transakciji ali ureditvi.
In other words, all those taxpayers are in a comparable legal and factual situation in light of the objective pursued by the corporate tax system to tax all corporate taxpayers on their actual profits.
Drugič, cilj sistema davka od dohodkov pravnih oseb v Belgiji je obdavčiti vsa podjetja, zavezana davku od svojega dejanskega dobička, ne glede na to, ali so to samostojne družbe ali družbe, ki pripadajo skupini, ali pripadajo nacionalni ali multinacionalni skupini, ali pripadajo veliki ali majhni multinacionalni skupini in ali so v Belgiji začele poslovati pred kratkim ali pa tam svoje dejavnosti opravljajo že več let.
Indeed, Belgian law lists the entities in Belgium that are subject to corporate income tax and it includes any company, association, establishment or institution that is duly founded, has legal personality and exploits an enterprise or otherwise engages in profitable activities [73].
Povedano drugače, vsi ti davčni zavezanci so v primerljivem pravnem in dejanskem položaju glede na cilj sistema davka od dohodkov pravnih oseb, ki je obdavčiti vse družbe, zavezane davku od svojega dejanskega dobička.
Neither the legal form of the undertaking, nor its structure (group of undertakings or not) constitute a determinant criterion for the imposition of corporate income tax in Belgium.
V belgijskem pravu so našteti subjekti v Belgiji, ki so zavezani davku od dohodkov pravnih oseb in vključujejo vsako družbo, združenje, ustanovo ali kakršno koli organizacijo, ki je zakonito ustanovljena, ima pravno osebnost in upravlja podjetje ali se ukvarja s pridobitnimi dejavnostmi [73].
Consequently, while adjustments to the profit actually recorded that are available to all of those taxpayers are of a general nature and, for that reason, not selective for the purposes of Article 107(1) of the Treaty [74], the Excess Profit exemption differentiates between those taxpayers, since only Belgian entities forming part of a multinational group of a sufficient size with recently established operations in Belgium can benefit from the contested scheme, as will be explained in Section 6.3.2.
Niti pravna oblika podjetja niti njegova struktura (skupina družb ali ne) nista odločilno merilo, kar zadeva plačilo davka od dohodkov pravnih oseb v Belgiji.
Third, the difference in determining the taxable profit of standalone and group companies has no bearing on the objective of the Belgium corporate income tax system, which is to tax the profit of all companies resident or operating through a permanent establishment in Belgium, whether standalone or integrated.
Zato, čeprav so prilagoditve dejansko zabeleženega dobička, ki so dostopne vsem davčnim zavezancem, splošne in torej neselektivne v smislu člena 107(1) PDEU [74], pri oprostitvi presežnega dobička obstaja razlikovanje med temi davčnimi zavezanci, ker so lahko do sporne sheme upravičeni samo belgijski subjekti, ki so del dovolj velike multinacionalne skupine, ki je v Belgiji začela poslovati pred kratkim, kot je pojasnjeno v oddelku 6.3.2.
While the determination of taxable profit in the case of non-integrated/domestic standalone companies that transact on the market is rather straightforward, as it is based on the difference between income and costs determined in a competitive market, the determination of taxable profit in the case of integrated multinational group companies, requires the use of proxies.
Tretjič, razlika pri izračunu obdavčljivega dobička med samostojnimi družbami in družbami iz skupine ne vpliva na cilj sistema davka od dohodkov pravnih oseb v Belgiji, ki je obdavčiti dobiček vseh družb, ki so rezidentke Belgije ali poslujejo prek stalne poslovne enote v Belgiji, naj bodo to samostojne ali povezane družbe.
That is, integrated multinational group companies will have to set the prices they apply to those intra-group transactions for determining their taxable profit instead of those prices being dictated by the market.
Če je izračun obdavčljivega dobička v primeru samostojnih nepovezanih/nacionalnih družb, ki opravljajo transakcije na trgu, razmeroma preprost, ker temelji na razliki med prihodki in odhodki, ki jih določa konkurenčni trg, pa je za izračun obdavčljivega dobička v primeru povezanih družb multinacionalne skupine treba uporabiti posredne podatke.
Even if certain strategic decisions could be expected to be taken in the best interest of a group as a whole, Belgian corporate income tax is levied on individual entities, not on groups.
Tako bodo morale povezane družbe multinacionalne skupine za izračun svojega obdavčljivega dobička določiti cene, ki jih je treba uporabiti za te transakcije znotraj skupine, namesto da bi uporabile cene, ki jih narekuje neposredno trg.
The contested scheme relates only to the taxable profit of Belgium group companies, so that any reduced tax revenue is based individually on those companies' results.
Čeprav je mogoče meniti, da se nekatere strateške odločitve sprejemajo v višjem interesu skupine kot celote, se davek od dohodkov pravnih oseb v Belgiji zaračuna individualnim subjektom in ne skupinam.
While it may be true that Belgium tax law contains certain special provisions applicable to groups, these generally aim at putting on equal footing non-integrated companies and economic entities structured in the form of groups, but not at treating groups more favourably.
Sporna shema se nanaša izključno na obdavčljivi dobiček belgijskih družb skupine, tako da vsako zmanjšanje davčnih prihodkov temelji individualno na rezultatih teh družb.
Finally, if the Commission were to accept Belgium's argument on this point, that would allow a Member State to easily evade the application of the Union State aid rules merely by introducing the exemption into its tax code.
Čeprav je res, da belgijska davčna zakonodaja vsebuje posebne določbe, ki se uporabljajo za skupine, so te na splošno namenjene zagotovitvi enakega obravnavanja nepovezanih družb in gospodarskih subjektov, strukturiranih v obliki skupin, in ne zagotovitvi ugodnejšega obravnavanja zadnjenavedenih.
Conclusion on the reference system
Nazadnje, če bi Komisija sprejela trditev Belgije v zvezi s tem, bi to pomenilo, da bi se lahko država članica izognila uporabil pravil Unije o državni pomoči preprosto tako, da bi oprostitev vključila v svoj davčni zakonik.
In conclusion, the reference system against which the Excess Profit exemption must be assessed to determine whether it is selective is the Belgian corporate income tax system, which has as its objective the taxation of profits of all companies resident or operating through a permanent establishment in Belgium in the same manner.
Sklepna ugotovitev v zvezi z referenčnim sistemom
Indeed, since the aim of the contested scheme is to adjust the company's taxable profit for the purpose of levying Belgian corporate income tax on that profit under the Belgian corporate income tax system, it is that system that constitutes the reference system against which the scheme should be examined to determine whether its beneficiaries have benefitted from a selective advantage.
Ugotoviti je treba, da je referenčni sistem, ki ga je treba upoštevati za ugotovitev, ali je oprostitev presežnega dobička selektivna ali ne, sistem davka od dohodkov pravnih oseb v Belgiji, katerega cilj je enako obdavčiti dobiček vseh družb, ki so rezidentke Belgije ali poslujejo prek stalne poslovne enote v Belgiji.
The Excess Profit exemption is a derogation from the reference system
Ker je namreč cilj sporne sheme prilagoditi obdavčljivi dobiček družbe za namen pobiranja davka od dohodkov pravnih oseb v Belgiji v skladu s sistemom davka od dohodkov pravnih oseb v Belgiji, ta sistem pomeni referenčni sistem, glede na katerega je treba preučiti shemo, da bi ugotovili, ali je bila njenim upravičencem dodeljena selektivna prednost.
Having determined that the Belgian corporate income tax system constitutes the reference system against which the contested scheme should be assessed, it is necessary to establish whether the Excess Profit exemption constitutes a derogation from that reference system, leading to unequal treatment between companies that are legally and factually in a similar situation in light of the objective pursued by that system.
Oprostitev presežnega dobička pomeni odstopanje od referenčnega sistema
In relation to that second step of the selectivity analysis, whether a tax measure constitutes a derogation from the reference system will generally coincide with the identification of the advantage granted to its beneficiaries under that measure.
Ker je zdaj ugotovljeno, da je splošni sistem davka od dohodkov pravnih oseb v Belgiji referenčni sistem, glede na katerega je treba oceniti sporno shemo, je treba ugotoviti, ali oprostitev presežnega dobička pomeni odstopanje od tega referenčnega sistema, ki vodi do neenakega obravnavanja družb, ki so glede na cilj, zastavljen s tem sistemom, v podobnem pravnem in dejanskem položaju.
Indeed, where a tax measure results in an unjustified reduction of the tax liability of beneficiaries who would otherwise be subject to a higher level of tax under the reference system, that reduction constitutes both the derogation from the system of reference and the advantage granted by the tax measure.
Kar zadeva to drugo fazo analize selektivnosti, bo ugotavljanje, ali davčni ukrep pomeni odstopanje od referenčnega sistema ali ne, na splošno sovpadalo z opredelitvijo prednosti, ki je s tem ukrepom dodeljena upravičencem.