natgillin/translations-raw huggingface dataset:
In accordance with Article 5 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark does not participate in the elaboration and the implementation of decisions and actions of the Union which have defence implications,
V skladu s členom 5 Protokola št. 22 o stališču Danske, ki je priložen Pogodbi o Evropski uniji in Pogodbi o delovanju Evropske unije, Danska ne sodeluje pri pripravi in izvajanju sklepov in ukrepov Unije, ki zadevajo obrambo –
A Committee of Contributors (CoC) for the European Union CSDP Military Advisory Mission in the Central African Republic (EUMAM RCA) is hereby established.
Ustanovi se odbor prispevajočih držav za vojaško svetovalno misijo Evropske unije v okviru SVOP v Srednjeafriški republiki (EUMAM RCA).
Its terms of reference are laid down in the conclusions of the European Council of Nice of 7, 8 and 9 December 2000 and those of Brussels of 24 and 25 October 2002.
Njegove naloge in pristojnosti so določene v sklepih Evropskega sveta, sprejetih na zasedanju 7., 8. in 9. decembra 2000 v Nici, in sklepih Evropskega sveta, sprejetih na zasedanju 24. in 25. oktobra 2002 v Bruslju.
The CoC shall be composed of the following members:
Odbor prispevajočih držav sestavljajo naslednji člani:
representatives of third States participating in EUMAM RCA and providing significant contributions.
predstavniki tretjih držav, ki sodelujejo pri EUMAM RCA in k njej znatno prispevajo.
The CoC shall receive information from the EU Mission Commander of EUMAM RCA.
Odbor prispevajočih držav prejema informacije od poveljnika misije EU EUMAM RCA.
The CoC shall be chaired by the High Representative of the Union for Foreign Affairs and Security Policy, or by his or her representative, in close consultation with the Chairman of the European Union Military Committee, or with his or her representative.
Odboru prispevajočih držav predseduje visoki predstavnik Unije za zunanje zadeve in varnostno politiko ali njegov predstavnik v tesnem posvetovanju s predsednikom Vojaškega odbora Evropske unije ali z njegovim predstavnikom.
The meetings of the CoC shall be convened by the Chair on a regular basis.
Sestanke odbora prispevajočih držav redno sklicuje njegov predsednik.
The Chair shall be responsible for conveying the outcome of the CoC's discussions to the PSC.
Predsednik je odgovoren za obveščanje PVO o izidu razprav odbora prispevajočih držav.
In accordance with Council Decision 2013/488/EU [2], the security rules laid down in that Decision shall apply to the meetings and proceedings of the CoC.
V skladu s Sklepom Sveta 2013/488/EU [2] se za sestanke in delo odbora prispevajočih držav uporabljajo varnostni predpisi, določeni v navedenem sklepu.
The deliberations of the CoC shall be covered by the obligation of professional secrecy, except in so far as the CoC unanimously decides otherwise.
Za posvetovanja v odboru prispevajočih držav velja obveznost varovanja poslovne skrivnosti, razen če odbor soglasno odloči drugače.
Done at Brussels, 21 April 2015.
V Bruslju, 21. aprila 2015
Political and Security Committee Decision (CFSP) 2015/665
Sklep Političnega in varnostnega odbora (SZVP) 2015/665
on the acceptance of third States' contributions to the European Union CSDP Military Advisory Mission in the Central African Republic (EUMAM RCA) (EUMAM RCA/2/2015)
o sprejetju prispevkov tretjih držav k vojaški svetovalni misiji Evropske unije v okviru SVOP v Srednjeafriški republiki (EUMAM RCA) (EUMAM RCA/2/2015)
THE POLITICAL AND SECURITY COMMITTEE
POLITIČNI IN VARNOSTNI ODBOR JE –
Having regard to Council Decision (CFSP) 2015/78 of 19 January 2015 on a European Union CSDP Military Advisory Mission in the Central African Republic (EUMAM RCA) [1], and in particular Article 8(2) thereof,
ob upoštevanju Sklepa Sveta (SZVP) 2015/78 z dne 19. januarja 2015 o vojaški svetovalni misiji Evropske unije v okviru SVOP v Srednjeafriški republiki (EUMAM RCA) [1] in zlasti člena 8(2) Sklepa,
Pursuant to Article 8(2) of Decision (CFSP) 2015/78, the Council authorised the Political and Security Committee (PSC) to take the relevant decisions on the acceptance of the proposed contributions by third States.
V skladu s členom 8(2) Sklepa (SZVP) 2015/78 je Svet pooblastil Politični in varnostni odbor (PVO), da sprejme ustrezne sklepe o sprejetju predlaganih prispevkov tretjih držav.
Following a recommendation on the contribution offers of the Republic of Moldova ('Moldova') and Georgia by the EU Mission Commander of EUMAM RCA and the advice from the European Union Military Committee, those offers should be accepted.
Na podlagi priporočila poveljnika misije EU EUMAM RCA in nasveta Vojaškega odbora Evropske unije bi bilo treba ponudbi za prispevek Republike Moldavije (v nadaljnjem besedilu: Moldavija) in Gruzije sprejeti.
The contribution offers of Moldova and Georgia to the European Union CSDP Military Advisory Mission in the Central African Republic (EUMAM RCA) are accepted and are considered to be significant.
Ponudbi za prispevek Moldavije in Gruzije k vojaški svetovalni misiji Evropske unije v okviru SVOP v Srednjeafriški republiki (EUMAM RCA) se sprejmeta in štejeta za znatni.
Moldova and Georgia are exempted from financial contributions to the budget of EUMAM RCA.
Moldavija in Gruzija sta oproščeni finančnega prispevka v proračun EUMAM RCA.
Council Decision (CFSP) 2015/666
Sklep Sveta (SZVP) 2015/666
of 28 April 2015
z dne 28. aprila 2015
On 22 April 2013, the Council adopted Decision 2013/184/CFSP [1] concerning restrictive measures against Myanmar/Burma.
Svet je 22. aprila 2013 sprejel Sklep 2013/184/SZVP [1] o omejevalnih ukrepih proti Mjanmaru/Burmi.
On 14 April 2014, the Council adopted Decision 2014/214/CFSP [2] renewing the restrictive measures until 30 April 2015.
Svet je 14. aprila 2014 sprejel Sklep 2014/214/SZVP [2] o podaljšanju omejevalnih ukrepov do 30. aprila 2015.
On the basis of a review of Decision 2013/184/CFSP, the restrictive measures should be renewed until 30 April 2016.
Na podlagi pregleda Sklepa 2013/184/SZVP bi bilo treba omejevalne ukrepe podaljšati do 30. aprila 2016.
Decision 2013/184/CFSP should therefore be amended accordingly,
Sklep 2013/184/SZVP bi bilo zato treba ustrezno spremeniti –
Article 3 of Decision 2013/184/CFSP is hereby replaced by the following:
Člen 3 Sklepa 2013/184/SZVP se nadomesti z naslednjim:
It shall be renewed, or amended as appropriate, if the Council deems that its objectives have not been met.’
V Bruslju, 28. aprila 2015
Done at Brussels, 28 April 2015.
Sklep Sveta 2013/184/SZVP z dne 22. aprila 2013 o omejevalnih ukrepih proti Mjanmaru/Burmi in razveljavitvi Sklepa 2010/232/SZVP (UL L 111, 23.4.2013, str.
For the Council
75).
The President
Sklep Sveta 2014/214/SZVP z dne 14. aprila 2014 o spremembi Sklepa 2013/184/SZVP o omejevalnih ukrepih proti Mjanmaru/Burmi (UL L 111, 15.4.2014, str.
Council Decision 2013/184/CFSP of 22 April 2013 concerning restrictive measures against Myanmar/Burma and repealing Decision 2010/232/CFSP (OJ L 111, 23.4.2013, p.
84).
75).
Ta sklep se uporablja do 30. aprila 2016.
Council Decision 2014/214/CFSP of 14 April 2014 amending Decision 2013/184/CFSP concerning restrictive measures against Myanmar/Burma (OJ L 111, 15.4.2014, p.
Redno se pregleduje.
84).
Če Svet meni, da cilji tega sklepa niso bili doseženi, se ta sklep podaljša ali ustrezno spremeni.“
Commission Decision (EU) 2015/667
Sklep Komisije (EU) 2015/667
on State aid SA.14551 (2013/C) implemented by France resulting from the change to the conditions for aid granted to time charterers under the tonnage tax scheme
o državni pomoči SA.14551 (2013/C), ki jo je odobrila Francija, zaradi spremembe pogojev pomoči, dodeljenih zakupnikom ladij za čas v okviru sistema davka na tonažo
(notified under document number C(2015) 434)
(notificirano pod dokumentarno številko C(2015) 434)
Having called on interested parties to submit their comments pursuant to those articles [1], and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenima določbama [1], in ob upoštevanju teh pripomb,
By letter dated 6 November 2013, the Commission informed France of its decision to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (TFEU) on the aid granted to time charterers under the tonnage tax scheme.
Komisija je Francijo z dopisom z dne 6. novembra 2013 obvestila, da bo v zvezi s pomočmi, dodeljenimi zakupnikom ladij za čas v okviru sistema davka na tonažo, začela postopek iz člena 108(2) Pogodbe o delovanju Evropske unije (PDEU).
The Commission's decision to initiate the procedure (the ‘opening decision’) was published in the Official Journal of the European Union [2].
Sklep Komisije o začetku postopka (v nadaljnjem besedilu: sklep o začetku postopka) je bil objavljen v Uradnem listu Evropske unije [2].
The Commission called on interested parties to submit their comments on the aid in question.
Komisija je zainteresirane strani pozvala, naj predložijo pripombe.
A meeting with the French authorities was held on 20 October 2014 in Brussels.
Komisija je pripombe z dopisom z dne 20. marca 2014 posredovala francoskim organom.
The third parties (Armateurs de France and the European Community Shipowners' Association, ECSA) submitted comments within the deadlines provided for in the opening decision.
Francija se je seznanila s pripombami, ki sta jih tretji strani navedli v njeno korist.
By letter dated 20 March 2014, the Commission forwarded these comments to the French authorities.
DEJANSKO STANJE
By letter dated 28 April 2014, France took note of the comments by the third parties.
Francoski sistem davka na tonažo, kot ga je Komisija odobrila leta 2003 na podlagi smernic Skupnosti iz leta 1997 o državni pomoči za pomorski promet (v nadaljnjem besedilu: smernice iz leta 1997) [3], ni določal nobenih splošnih pogojev glede zastave, pod katero plujejo ladje iz flote, ki jo upravljajo ladjarji, upravičeni do tega sistema.
FACTS
Nasprotno pa je za upravičenost do navedenega sistema za dejavnosti, ki so se izvajale z začasno zakupljenimi ladjami [4], veljala posebna omejitev v zvezi z deležem neto tonaže ladij, ki ne plujejo pod zastavo Skupnosti.
The French tonnage tax scheme, as authorised by the Commission in 2003 on the basis of the 1997 Community guidelines on State aid to maritime transport (the ‘1997 Guidelines’) [3], did not impose any general condition relating to the flag of vessels in the fleet operated by the shipowners benefiting from the scheme.
V skladu z uvodno izjavo 35 Sklepa Komisije C(2003) 1476 final z dne 13. maja 2003 o odobritvi francoskega sistema davka na tonažo [5] so bile dejavnosti, ki so se izvajale z začasno zakupljenimi ladjami, ki niso plule pod zastavo države članice Evropske skupnosti, upravičene samo do 75 % neto tonaže flote, ki jo je upravljala družba.
However, eligibility under the scheme for activities engaged in by time-chartered vessels [4] was subject to a specific limitation concerning the percentage of net tonnage of the fleet accounted for by non-Community-flagged vessels.
V uvodni izjavi 36 navedenega sklepa je bilo tudi izrecno določeno, da ta omejitev ne velja za ladje, ki plujejo pod zastavo države članice, saj se njihovo strateško in komercialno upravljanje nujno izvaja z ozemlja države članice.
Under recital 35 of Commission Decision C(2003) 1476fin of 13 May 2003 authorising the French tonnage tax scheme [5], the activities engaged in by time-chartered vessels not flying the flag of a Member State of the European Union were eligible only up to 75 % of the net tonnage of the fleet operated by the company.
Francija je po sprejetju smernic Skupnosti o državni pomoči za pomorski promet iz leta 2004 (v nadaljnjem besedilu: smernice iz leta 2004) [6] s spremembo zakona o financah za leto 2005 (zakon št. 2005-1720 z dne 30. decembra 2005) uvedla splošno pravilo glede države zastave in ukinila posebno pravilo, ki je veljalo za začasno zakupljene ladje.
Furthermore, recital 36 of that Decision laid down that the limit did not apply to vessels flying the flag of a Member State where their strategic and commercial management was necessarily carried out from the territory of a Member State.
Splošna struktura ukrepa je takole opisana v upravnem navodilu 4-H-3-08, objavljenem v Bulletin officiel des impôts (BOI) št. 41 z dne 11. aprila 2008:
Following the adoption of the 2004 Community guidelines on State aid to maritime transport (the ‘2004 Guidelines’) [6], by the Finance (Amendment) Act for 2005 (Law No 2005-1720 of 30 December 2005), France introduced a general rule on the flag flown and abolished the specific rule applying to time-chartered vessels.
„S členom 47 spremembe zakona o financah za leto 2005 (zakon št. 2005-1720 z dne 30. decembra 2005) se je neobvezni sistem davka na tonažo, določen v členu 209-0 B splošnega davčnega zakonika, uskladil z novimi smernicami Skupnosti o državni pomoči za pomorski promet, ki so bile 17. januarja 2004 objavljene v Uradnem listu Evropske unije.
The general thrust of the measure is described as follows in administrative instruction 4-H-3-08, published in the Bulletin officiel des impôts (BOI) No 41 of 11 April 2008:
Uporaba tega sistema je odslej pogojena s tem, da se ladjarske družbe, ki so se zanj odločile, zavežejo, da bodo med uporabo tega mehanizma ohranile ali povečale svojo floto, ki pluje pod zastavo države članice Evropske skupnosti. […]“
‘Article 47 of the Finance (Amendment) Act for 2005 (Law No 2005-1720 of 30 December 2005) brought the optional tonnage tax scheme laid down in Article 209-0 B of the General Tax Code (code général des impôts) into line with the new Community guidelines on State aid to maritime transport published in the Official Journal of the European Union on 17 January 2004.
V zvezi z upravičenostjo začasno zakupljenih ladij je v upravnem navodilu 4-H-3-08 izrecno določeno:
Eligibility under the scheme is now conditional on the shipping companies which have opted into the scheme undertaking to maintain or increase the share of their fleet flying the flag of a Member State of the European Community during the period of application of the scheme …’
„[…] pogoj iz zadnjega pododstavka odstavka I člena 209-0 B [splošnega davčnega zakonika], v skladu s katerim so iz uporabe tega sistema izvzete začasno zakupljene ladje, ki plujejo pod zastavo države, ki ni članica Evropske skupnosti, če predstavljajo več kot 75 % neto tonaže upravljane flote, se črta.“ [7]
With regard to the eligibility of time-chartered vessels, administrative instruction 4-H-3-08 stipulates that:
„Začasno zakupljene trgovske ladje, ki plujejo pod zastavo države, ki ni članica Evropske skupnosti, so tako upravičene do sistema davka na tonažo, tudi če predstavljajo več kot 75 % neto tonaže flote, ki jo upravlja družba.
‘… the condition in the last paragraph of Article 209-0 B(I) [of the General Tax Code] excluding time-chartered vessels flying the flag of a State which is not a member of the European Community from eligibility under the scheme if they account for more than 75 % of the net tonnage of the fleet concerned is deleted.’ [7]
Z drugimi besedami, za upravičene začasno zakupljene ladje, ki plujejo pod zastavo države, ki ni članica Evropske skupnosti, se sistem davka na tonažo uporablja brez omejitev, če je izpolnjena zgoraj opredeljena zaveza […].“
‘Time-chartered merchant ships flying the flag of a State which is not a member of the European Community are therefore eligible for the tonnage tax scheme, even if they account for more than 75 % of the net tonnage of the fleet operated by the company.
RAZLOGI ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
In other words, eligible time-chartered vessels flying the flag of a State which is not a member of the European Community qualify for the tonnage tax scheme without restriction, provided that the commitment set out above is complied with …’
Komisija je v sklepu o začetku postopka izrazila dvom o združljivosti spremembe sistema davka na tonažo, uvedene leta 2005, z notranjim trgom.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Menila je, da gre pri ukinitvi omejitve upravičenosti dejavnosti, ki se izvajajo z začasno zakupljenimi ladjami, ki ne plujejo pod zastavo države članice, za ukrep, s katerim se uvaja nova pomoč, kar pa ni v skladu s Sklepom Komisije C(2003) 1476 final o odobritvi francoskega sistema davka na tonažo in ker je Francija ni priglasila Komisiji.
In the opening decision, the Commission doubted whether the change to the tonnage tax scheme introduced in 2005 was compatible with the internal market.
Komisija je ugotovila, da je ohranitev omejitve upravičenosti dejavnosti, ki se izvajajo z začasno zakupljenimi ladjami, ki ne plujejo pod zastavo države članice, upravičena zaradi doseganja ciljev smernic iz let 1997 in 2004.
The Commission considered that the removal of the limit concerning the eligibility of activities engaged in by time-chartered vessels not flying the flag of a Member State was a measure introducing new aid, since it was not in line with Decision C(2003) 1476fin authorising the French tonnage tax scheme and France had not notified it to the Commission.
PRIPOMBE IN ZAVEZE FRANCIJE
The Commission took the view that continuing to apply a limit on the eligibility of activities engaged in by time-chartered ships not flying the flag of a Member State was justified in terms of achieving the objectives of the 1997 and 2004 Community Guidelines.
Francoski organi so najprej potrdili, da je s členom 209-0 B splošnega davčnega zakonika (code général des impôts, v nadaljnjem besedilu: CGI) v različici, ki je izhajala iz člena 19 spremembe zakona o financah za leto 2002 (zakon št. 2002-1576 z dne 30. decembra 2002), uporaba sistema davka na tonažo pogojena z upoštevanjem najvišjega praga upravičenosti, tj. 75 % neto tonaže flote, ki jo upravlja družba, za začasno zakupljene ladje, ki ne plujejo pod zastavo ene od držav članic Evropske skupnosti [9].
COMMENTS AND COMMITMENTS BY FRANCE
Komisija je ta delež potrdila v uvodni izjavi 35 sklepa C(2003) 1476 final [10].
First of all, the French authorities confirmed that the wording of Article 209-0 B of the General Tax Code resulting from Article 19 of the Finance (Amendment) Act for 2002 (Law No 2002-1576 of 30 December 2002) made the application of the tonnage tax scheme conditional on compliance with an upper eligibility threshold of 75 % of the net tonnage of the fleet operated by the company for time-chartered vessels not flying the flag of a Member State of the European Community [9].
V podrobnih podatkih, ki jih je zbrala francoska služba za davčno zakonodajo, je potrjeno upoštevanje deleža začasno zakupljenih ladij, ki ne plujejo pod zastavo Skupnosti, glede na skupno tonažo, ki jo upravlja družba, in sicer po posameznih družbah in posameznih letih od leta, v katerem so se odločile za sistem.
This share was approved by the Commission in recital 35 of Decision C(2003) 1476fin [10].
V zbirnih preglednicah, poslanih Komisiji, so navedene ne samo vse družbe, ki so članice združenja francoskih ladjarjev (Armateurs de France) in so se odločile za sistem davka na tonažo [11], ampak tudi ladje ladjarskih družb, ki opravljajo javne storitve trajektnih povezav [12].
The detailed data gathered by the French Directorate for Tax Law confirm that the percentage of non-Community flagged time-chartered vessels in relation to the total tonnage operated by the company is complied with by each company and for every year since the company opted for the scheme.
Preostalih 15 % pripada družbam, ki se niso odločile za sistem davka na tonažo in niso članice združenj ladjarjev (v glavnem SNCM in CMN).
The companies listed in the summary tables sent to the Commission represent not only all the member companies of the Armateurs de France association having opted for the tonnage tax scheme [11], but also the vessels of the shipping companies operating public ferry services [12].
Iz predloženih podatkov je razvidno, da ni od uvedbe davka na tonažo v letu 2003 do leta 2014 še noben upravičenec presegel zadevnega praga.
The remaining 15 % belongs to companies which have not opted for the tonnage tax scheme and which are not members of any shipowners' grouping (mainly SNCM and CMN).
Pred kratkim ugotovljena najvišja stopnja je 41 %, kar je precej pod pragom, odobrenim leta 2003.
The data provided show that, from the introduction of tonnage tax in 2003 until 2014, no beneficiary exceeded the threshold in question.
V letu, zajetem z odločitvijo za sistem davka na tonažo, ta delež v nobeni od zadevnih družb ni presegel 75-odstotnega praga.
The highest share recently recorded was 41 %, which is well below the threshold authorised in 2003.
Poleg tega vsi trenutni upravičenci pod zastavo države članice Evropske unije ali države pogodbenice Sporazuma EGP (v nadaljnjem besedilu: evropska zastava) upravljajo najmanj 25-odstotni delež neto tonaže svoje flote.
In none of the companies in question did the share exceed the threshold of 75 % during a year covered by the opt-in to the tonnage tax scheme.
Ker je vsem upravičencem sistema naložena obveznost, da ohranijo ali povečajo svojo floto, ki pluje pod evropsko zastavo, začasno zakupljene ladje, ki ne plujejo pod evropsko zastavo, nikoli ne bodo mogle sestavljati več kot 75 % neto tonaže.
Furthermore, all the current beneficiaries operate at least 25 % of the net tonnage of their fleet under the flag of a Member State of the Union or of a State that is party to the EEA Agreement (hereinafter: ‘European flag’).
Tako bodo vedno izpolnjevali pogoje iz sklepa C(2003) 1476 final.
Since the beneficiaries of the scheme are under an obligation to maintain or increase the share of their fleet under the European flag, no more than 75 % of the net tonnage of their fleet could ever comprise time-chartered vessels not flying the European flag.
Da bi ta položaj uredili, so se francoski organi zavezali, da bo od davčnega leta 2015 [13] odločitev za sistem davka na tonažo veljavna samo, če bo družba pod evropsko zastavo upravljala vsaj 25-odstotni delež neto tonaže svoje flote in če se bo zavezala, da bo v desetletnem obdobju veljavnosti odločitve ta delež ohranila ali povečala.
However, in their exchanges with the Commission, the French authorities acknowledged that French legislation as it stands does not lay down any legal obligations ensuring that the beneficiary companies operating time-chartered vessels will always make a sufficient contribution to the objectives of the 2004 Guidelines.
PRIPOMBE TRETJIH STRANI
In particular, for new entrants, there are no specific fleet obligations, in terms of either flag or minimum own shipping activities.
Pripombe združenja Armateurs de France
To remedy this situation, the French authorities have given a commitment that, with effect from the 2015 tax year [13], the tonnage tax scheme option will apply only on condition that the company operates at least 25 % of the net tonnage of its fleet under the European flag, and that it undertakes to maintain or increase this share during the 10 years that the option is valid.
Armateurs de France (AdF) je poklicno združenje, ki zastopa družbe za pomorski promet in storitve.
In the case of a tax-integrated group, this commitment will be assessed by reference to the total net tonnage of all the companies in the tax group.
AdF opozarja, da je prvotni francoski sistem, ki ga je priglasila Francija, Komisija odobrila leta 2003 na podlagi smernic iz leta 1997.
COMMENTS BY THIRD PARTIES
Francoski sistem iz leta 2003 je določal, da so dejavnosti, ki se izvajajo z začasno zakupljenimi ladjami, ki plujejo pod zastavo tretje države, upravičene samo do 75 % neto tonaže flote.
Comments by Armateurs de France
Z drugimi besedami, veljalo je, da delež časovno zakupljenih ladij, ki ne plujejo pod zastavo Skupnosti, ne sme preseči 75 % skupne tonaže, ki jo upravlja družba.
Armateurs de France (AdF) is the trade association representing shipping and maritime services companies.
Leta 2004, po tem, ko je Francija priglasila sistem, so bile smernice iz leta 1997 nadomeščene in podrobneje določene.