natgillin/translations-raw huggingface dataset:
The Wet Vpb 2015 allows the interested seaports to be tax exempt, although they are in the same factual and legal situation as other privately and publicly-owned undertakings in the light of the objective of the corporate tax law, which is to tax corporations on their profits.
Vsekakor pa je mogoče te težave, če je priprava otvoritvene bilance stanja za davčne namene zaradi posebnih značilnosti sredstev pristanišč in lastniške strukture teh sredstev kompleksna, obravnavati z davčnimi organi tudi po tem, ko so subjekti že zavezani davku.
The Dutch authorities have not contested that the corporate tax exemption grants a selective advantage to public undertakings.
Poleg tega pa bodo imela morska pristanišča dovolj časa za prilagoditev novemu stanju, saj se naslednje poslovno leto za zadevna morska pristanišča na Nizozemskem začne 1. januarja 2017.
However, the interested seaports, which are the beneficiaries of the continuing corporate tax exemption, do contest the existence of a selective advantage.
Zato Komisija meni, da argumenti v zvezi z upravno prilagodljivostjo, ki jih je navedla Nizozemska, ne upravičujejo prehodnega obdobja za zainteresirana morska pristanišča.
They claim that the current Dutch legislation on corporation tax applies in the same way to all seaports in the Netherlands.
VELJAVNA POMOČ
The Commission does not agree with this argument.
Obstoječi ukrep pomoči, kot je opredeljen v členu 1(b) postopkovne uredbe, bi bil ukrep, ki je obstajal pred začetkom veljavnosti Pogodbe ES na Nizozemskem, ukrep, ki je bil predhodno odobren, ukrep, za katerega se šteje, da je veljavna pomoč na podlagi člena 15 postopkovne uredbe, ali ukrep, ki v času začetka izvajanja ni bil pomoč, je pa pozneje postal pomoč zaradi razvoja notranjega trga.
Selectivity in EU State aid law has to be assessed on the basis of an internal comparison within one Member State, between undertakings that are factually and legally in a similar situation in the light of the objectives of the tax law concerned.
Pomoč, ki ne spada v opredelitev veljavne pomoči, se mora v skladu s členom 1(c) postopkovne uredbe šteti za novo pomoč.
Undertakings with corporate income that benefit from a corporate tax exemption, like the interested seaports, clearly enjoy a selective advantage compared with undertakings active in the same sector and in other sectors.
Nizozemski organi so navedli, da če je davčna oprostitev za podjetja v zakonu Wet Vpb 1969 pomoč, potem je to veljavna pomoč.
In the light of the objective of the corporate tax law, the two groups are in a similar factual and legal situation.
Komisija se strinja s tem stališčem.
In the absence of harmonisation of direct taxation, the tax situation of ports in different Member States will always differ to some extent.
Iz podatkov, ki so jih predložili nizozemski organi, sledi, da je bistvo davčne oprostitve za javna podjetja v zakonu Wet Vpb 1969, kot je določeno v členu 2(1)(g) in člena 2(3) zakona Wet Vpb 1969, obstajalo že pred začetkom veljavnosti Pogodbe ES na Nizozemskem.
For example, different corporate tax rates apply in different Member States.
V zakon Wet Vpb 1969, ki je začel veljati leta 1969, so bile prenesene določbe iz davčnega zakonika iz leta 1956 (pred začetkom veljavnosti Pogodbe ES), pozneje pa niso bile uvedene nobene izjeme.
It is established case-law that a Member State cannot justify maintaining tax exemptions which constitute State aid by referring to other Member States that may have similar measures in place.
Z zakonom Wet Vpb 2015 je bila odpravljena davčna oprostitev za javna podjetja iz člena 2(1)(g), člena 2(3) in člena 2(7) zakona Wet Vpb 1969 z začetkom veljavnosti od 1. januarja 2016, vendar je bila izrecno ohranjena davčna oprostitev za nekatera nizozemska javna morska pristanišča.
Justification by the rationale of the system
Komisija meni, da kar zadeva ta javna podjetja, novi zakon ni bistveno spremenil obstoječe davčne oprostitve.
Given that the Commission considers that the tax exemption at issue is prima facie selective, it will have to determine, in accordance with the case-law of the European courts, whether this exemption can be justified by the nature or general scheme of the system of which it forms part.
Novi zakon ni uvedel novih elementov pomoči in ni povečal števila upravičencev.
A measure which constitutes an exception to the application of the general tax system may be justified if the Member State can show that the measure results directly from the basic or guiding principles of its tax system.
Zato Komisija ugotavlja, da je neprekinjena oprostitev davka od dohodkov pravnih oseb za zainteresirana morska pristanišča ohranila značilnosti veljavne pomoči.
The existence of similar exemptions for public undertakings in other Member States or the absence of a level playing field at European level does not justify a failure to implement the Commission decision proposing appropriate measures as regards public seaports.
SKLEPNA UGOTOVITEV
Under EU State aid law, undertakings that are legally and factually comparable in the light of the objective of the tax system of a Member State should be treated in the same manner within that Member State.
Oprostitev davka od dohodkov pravnih oseb za nekatera nizozemska javna morska pristanišča pomeni nezdružljivo državno pomoč.
The selectivity assessment under EU State aid law is thus based on an internal comparison within one Member State.
Komisija upošteva, da je bila z novim zakonom Wet Vpb 2015, ki spreminja zakon Wet Vpb 1969, odpravljena davčna oprostitev za javna podjetja, in sicer z začetkom veljavnosti od 1. januarja 2016.
In the absence of EU harmonisation of direct taxation, the tax situations of ports in different Member States will always differ to some extent.
Oprostitev davka od dohodkov pravnih oseb je bila z zakonom Wet Vpb 2015 ohranjena za nekatera nizozemska javna morska pristanišča.
The Dutch authorities have not provided any arguments that would justify the exemption by reference to the rationale of the Dutch corporate tax system.
Nizozemska mora to oprostitev odpraviti v dveh mesecih od datuma uradnega obvestila o tem sklepu, ustrezno spremenjena shema davka od dobička pravnih oseb pa mora začeti veljati najpozneje od davčnega leta, ki sledi sprejetju tega sklepa.
The Commission has not been able to identify any such justification either.
SPREJELA NASLEDNJI SKLEP:
The rationale of the corporate tax system is to tax profits.
Člen 1
Treating public undertakings, including public seaports, that are involved in economic activities more favourably than private undertakings does not fit into this rationale.
Oprostitev davka od dohodka pravnih oseb, ki velja za podjetja Groningen Seaports NV, Havenbedrijf Amsterdam NV, Havenbedrijf Rotterdam NV, Havenschap Moerdijk, NV Port of Den Helder in Zeeland Seaports NV, v zvezi z gospodarskimi dejavnostmi zainteresiranih morskih pristanišč, pomeni državno pomoč in ni združljiva z notranjim trgom.
Conclusion
Člen 2
Therefore, the Commission concludes that the corporate tax exemption for public undertakings laid down in the Wet Vpb 1969 results in a differential tax treatment between public and private undertakings engaged in economic activities.
Nizozemska v dveh mesecih od datuma uradnega obvestila o tem sklepu odpravi oprostitev davka od dohodkov pravnih oseb iz člena 1, ustrezno spremenjena shema davka od dobička pravnih oseb pa začne veljati najpozneje od davčnega leta, ki sledi sprejetju tega sklepa.
This differential treatment is imputable to the State and granted through State resources.
Člen 3
It gives these public undertakings a selective advantage that cannot be justified by the nature and general scheme of the Dutch corporate tax system.
Nizozemska v dveh mesecih po uradnem obvestilu o tem sklepu obvesti Komisijo o sprejetih ukrepih za uskladitev s sklepom.
Furthermore, the more favourable treatment distorts competition and affects trade between Member States.
Člen 4
Therefore, the tax exemption granted to public undertakings constitutes State aid within the meaning of Article 107(1) TFEU.
Ta sklep je naslovljen na Kraljevino Nizozemsko.
The Commission acknowledges that the amendments made by the Wet Vpb 2015 remove the corporate tax exemption for most Dutch public undertakings, which were initially not taxed under Article 2(1)(g), Article 2(3) and Article 2(7) of the Wet Vpb 1969, with effect from 1 January 2016.
V Bruslju, 21. januarja 2016
However, the Wet Vpb 2015 maintains the corporate tax exemption for certain public seaports, which are involved in economic activities.
Za Komisijo
Therefore, the tax exemption granted to the interested seaports constitutes State aid within the meaning of Article 107(1) TFEU.
Članica Komisije
COMPATIBILITY
UL C 280, 22.8.2014, str. 68.
Article 107(2) and (3) TFEU
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES (UL L 83, 27.3.1999, str. 1).
Since the scheme under review constitutes State aid within the meaning of Article 107(1) TFEU, it has to be considered whether it is compatible with the internal market under the exceptions laid down in Article 107(2) and (3) TFEU.
Z začetkom veljavnosti od 14. oktobra 2015 je bila Uredba (ES) št. 659/1999 razveljavljena z Uredbo Sveta (EU) 2015/1589 z dne 13. julija 2015 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 248, 24.9.2015, str. 9).
The Dutch authorities have not provided any arguments regarding the applicability of the exceptions described in Article 107(2) and (3) TFEU to the general exemption from corporate tax granted to public undertakings.
Vsi postopkovni koraki v tem postopku so bili sprejeti v skladu z Uredbo Sveta (ES) št. 659/1999.
The Commission considers that none of the exceptions in Article 107(2) TFEU apply, as the measure under review is not aimed at any of the objectives listed in this provision.
Glej Sklep Komisije z dne 3. julija 2001 v zadevi SA.16035 (ex E 45/2000) (UL C 37, 11.2.2004, str. 13).
More specifically, the measure under review does not appear to relate to aid having a social character which is granted to individual consumers, or aid to make good the damage caused by natural disasters or exceptional occurrences, or aid granted to the economy of certain parts of the Federal Republic of Germany.
Komisija je ugotovila, da je oprostitev od davka od dohodkov pravnih oseb v primeru Skupine Schiphol v javni lasti veljavna pomoč.
Article 107(3) TFEU further states that the following may be considered to be compatible with the internal market: (a) aid to promote the development of certain areas; (b) aid for certain important projects of common European interest; (c) aid to develop certain economic activities or areas; (d) aid to promote culture and heritage conservation; and (e) aid specified by a Council decision.
Glej opombo 1.
As to the possible application of the exceptions provided for by Article 107(3)(a)-(e) TFEU, the Commission observes that the tax exemption for Dutch public undertakings is operating aid, and is granted without making a distinction as to the goals pursued by the undertakings in question.
Člen I D (ki vstavlja nov člen 6c), člen II in člen VIII(2) zakona Wet Vpb 2015.
Consequently, the Commission considers that generally the exceptions of Article 107(3) TFEU will not apply.
Namen te oprostitve je ustvariti enake konkurenčne pogoje za javne in zasebne bolnišnice.
Furthermore, the Dutch authorities have not provided information demonstrating that these exceptions are applicable in certain specific cases.
Povezana je z oprostitvijo iz člena 5 Wet Vpb 1969, ki je ta postopek ne zajema, zato v tem sklepu ni obravnavana.
As a result of the foregoing, the Commission has come to the conclusion that none of the grounds of Article 107(3) TFEU is applicable.
Ta sklep ne posega v oceno oprostitve za univerzitetne bolnišnice v zakonu Wet Vpb 2015.
Article 106(2) TFEU
Glej opombo 6 v sklepu o primernih ukrepih in opombo 2 v sklepu o začetku postopka.
In addition to the grounds of Articles 107(2) and (3) TFEU, aid may also be compatible in application of Article 106(2) TFEU where the recipient has been entrusted by the State with the operation of services of general economic interest.
Člena 5 in 6 zakona Wet Vpb 1969 skupaj z izvršilno odredbo Uitvoeringsbesluit Vennootschapsbelasting 1971 nekatere subjekte, ki opravljajo dejavnosti v socialne namene, ki so nepridobitni ali ki opravljajo dejavnost z omejenim dobičkom, oproščajo plačila davka od dohodkov pravnih oseb.
The Dutch authorities have not provided any information from which it can be concluded that the exemption from corporate tax for (certain) public undertakings may be justified under Article 106(2) TFEU.
Med te subjekte spadajo bolnišnice, domovi za nego starejših, pogrebne službe in knjižnice.
The Commission observes in this regard that, in any event, in the case at issue the corporate tax exemption for Dutch public undertakings is granted without making a distinction as to the goals pursued by the undertakings in question.
Kot je Komisija navedla v dopisu iz člena 17, dobičkonosnost v skladu s konkurenčnim pravom EU ni merilo, ki se upošteva pri odločanju o tem, ali je subjekt podjetje, oprostitve iz členov 5 in 6 zakona Wet Vpb 1969 pa bi lahko v nekaterih primerih pomenile državno pomoč.
Nor have the Dutch authorities provided any information that would make it possible to apply Article 106(2) TFEU to specific cases.
Vendar navedene določbe niso nadalje obravnavane v tem sklepu, saj je omejen na oprostitev davka od dohodkov pravnih oseb za javna podjetja, določeno v členu 2(1), (3) in (7) zakona Wet Vpb 1969.
Consequently, the Commission has come to the conclusion that Article 106(2) TFEU is not applicable.
V skladu z zakonom Wet Vpb 1969 izraz „industrijska podjetja“ ( nijverheidsbedrijven) pomeni podjetja, ki proizvajajo, prenašajo ali dostavljajo plin, električno energijo in toploto, ter podjetja, ki gradijo ali upravljajo omrežja za prenos plina, električne energije ali toplote.
TRANSITIONAL PERIOD FOR THE INTERESTED SEAPORTS
To se nanaša na podjetja, ki nabavljajo in prodajajo blago, ne pa splošno na podjetja, ki opravljajo gospodarske dejavnosti v smislu pravil EU.
When the Commission takes a final decision concerning existing State aid and concludes that the aid measure is not compatible with the internal market, the measure must be abolished or altered as quickly as possible.
Nizozemski organi so potrdili, da člen 2(1)(g) zakona Wet Vpb 1969 ne velja za opravljanje storitev.
At this stage of the procedure the Member State should not in principle be allowed a transitional period.
Obvestilo za OECD iz leta 2002 navaja še visokošolsko izobraževanje (dajanje v najem dvoran in sejnih sob ter nepoštena kombinacija izobraževalnih, raziskovalnih in komercialnih dejavnosti, na primer pri tržnih raziskavah), dajanje v zunanje izvajanje gradbenih in montažnih del, provincialni in občinski inženirski uradi, dajanje v najem konferenčnih in sejnih sob, parakomercializacija v občinskih zgradbah, subvencionirano otroško varstvo, komercialna uporaba pristanišč za jahte, požarne službe ter rekreativna in stanovanjska združenja.
In any event, there is no exceptional circumstance in the case under review that might justify such a transitional period.
Glej OECD, DAFFE/COMP/WD(2002)54, 19. september 2002, odstavek 7.
The arguments put forward by the Netherlands cannot be regarded as exceptional circumstances.
Glej parlamentarni dokument Belastingplicht overheidsbedrijven – Inventarisatie van de gevolgen van de ondernemingsvariant, 11. maj 2012, Kamerstukken II 31213, št. 7, str. 26 in 46.
As regards the argument that the distinction between economic and non-economic activities is not sufficiently clear for ports, the Commission observes that public undertakings other than ports also have to determine what is an economic activity and what is a public task, and no transitional period has been granted in this connection.
Ti pogoji so naslednji: (1) direktorje neposredno ali posredno imenujejo in razrešijo izključno imenovani upravljavci morskih pristanišč, v primeru prenehanja pa se sredstva pristanišč dajo na voljo izključno tem upravljavcem; (2) vsi delničarji, partnerji, udeleženci ali člani, neposredni ali posredni, prihajajo iz skupine imenovanih upravljavcev morskih pristanišč.
In addition, the Commission has already adopted more than 20 decisions on ports, which provide sufficient guidance regarding the circumstances in which port activities are economic activities.
Sodba Evropskega sodišča v zadevi Höfner in Elser proti Macroton, C-41/90, EU:C:1991:161, točka 21.
Similarly, the argument about the need to ensure a level playing field at EU level does not justify a transitional period.
Sodba Evropskega sodišča v zadevi MOTOE proti Elliniko Dimosio, C-49/07, EU:C:2008:376, točki 27 in 28.
As explained in recital 82 above, from a State aid perspective, a tax exemption for public ports cannot be justified by the existence of similar measures in some other Member States or the absence of a level playing field at European level.
Sodba Evropskega sodišča v zadevah Van Landewyck in drugi proti Komisiji, 209/78 do 215/78 in 218/78, EU:C:1980:248, točka 21; FFSA in drugi proti Ministère de l’Agriculture et de la Pêche, C-244/94, EU:C:1995:392, in MOTOE, navedena zgoraj, EU:C:2008:376, točki 27 in 28.
In the absence of EU harmonisation in the field of direct taxation, the tax situation of public ports may present some differences among Member States.
Sporočilo Komisije o uporabi pravil Evropske unije o državni pomoči za nadomestilo, dodeljeno za opravljanje storitev splošnega gospodarskega pomena (UL C 8, 11.1.2012, str. 4).
Therefore, the implementation of appropriate measures contained in the Commission’s decision of 2 May 2013 should not be contingent upon the taxation of public ports in other Member States.
Sodba Sodišča Evropske unije v zadevi Banco de Crédito Industrial SA, zdaj Exterior de España SA proti Ayuntamiento de Valencia, C-387/92, EU:C:1994:100, točka 14.
As regards the argument of the Netherlands that making ports subject to corporate tax might be a complex and lengthy exercise, the Commission observes that the specific characteristics of ports do not seem to be substantially different from those of airports, and that Schiphol airport was made subject to corporate tax 6 months after the adoption of the Commission decision proposing appropriate measures.
Sodba Sodišča Evropske unije v zadevah De Gezamenlijke Steenkolenmijnen in Limburg proti Visoki oblasti Evropske skupnosti za premog in jeklo, 30/59, EU:C:1961:2, in Adria-Wien Pipeline in Wietersdorfer & Peggauer Zementwerke proti Finanzlandesdirektion für Kärnten, C-143/99, EU:C:2001:598, točka 38.
In any event, in so far as the special characteristics of the assets held by ports and the ownership structure of those assets make it complex to establish an initial balance sheet for tax purposes, these issues could be discussed with the tax authorities even after the entities have become subject to tax.
Sodba Sodišča Evropske unije v zadevi Phillip Morris Holland proti Komisiji, 730/79, EU:C:1980:209, točka 11.
In addition, given the fact that the next fiscal year for the seaports concerned in the Netherlands begins on 1 January 2017, the seaports will have time to prepare for the new situation.
Sodba Sodišča Evropske unije v zadevi Italija proti Komisiji, C-66/02, EU:C:2005:768, točka 94.
Therefore, the Commission considers that the arguments concerning administrative manageability invoked by the Netherlands do not justify a transitional period for the interested seaports.
Glej med drugim sodbe Sodišča Evropske unije v zadevah Portugalska republika proti Komisiji, C-88/03, EU:C:2006:511, točka 56, in Ministero dell’Economia e delle Finanze in Agenzia delle Entrate proti Paint Graphos in drugim, C-78/08 do C-80/08, EU:C:2011:550, točka 49.
EXISTING AID
Sodba v zadevi Adria-Wien Pipeline, navedena zgoraj, EU:C:2001:598, točka 42.
Having found that the exemption from corporate taxation of public undertakings is incompatible State aid, the Commission has to determine whether the measures constitute new or existing aid.
Sodba Sodišča prve stopnje z dne 1. julija 2004 v zadevi Salzgitter proti Komisiji, T-308/00, EU:T:2004:199, točka 42.
An existing aid measure, as defined in Article 1(b) of the Procedural Regulation, would be a measure that was in place prior to the entry into force of the EC Treaty in the Netherlands, or a measure that has previously been authorised, or a measure that is deemed to be existing aid pursuant to Article 15 of the Procedural Regulation, or a measure that was not aid when it was put into effect but became aid due to the evolution of the internal market.
Sodba v zadevi Salzgitter, navedena zgoraj, EU:T:2004:199, točka 81.
Any aid not falling under the definition of existing aid is to be considered new aid pursuant to Article 1(c) of the Procedural Regulation.
Komisija je leta 2002 v podobnem primeru v zvezi s triletno oprostitvijo davka od dohodkov pravnih oseb, odobreno nekaterim italijanskim javnim podjetjem, ki so jih ustanovili lokalni organi, sprejela negativni sklep z izterjavo (Odločba Komisije 2003/193/ES z dne 5. junija 2002 o državni pomoči, ki jo je Italija dodelila v obliki davčnih oprostitev in subvencioniranih posojil javnim službam z večinskim kapitalskim deležem (UL L 77, 24.3.2003, str. 21)).
The Dutch authorities have submitted that if the tax exemption for corporate enterprises in the Wet Vpb 1969 is aid it constitutes existing aid.
Ta sklep je Sodišče nato podprlo v svoji sodbi v zadevi A2A, nekdanja ASM Brescia, proti Komisiji, C-318/09 P, EU:C:2011:856.
The Commission shares this position.
Glej na primer Sklep Komisije z dne 15. decembra 2009 o državni pomoči v zadevi C 39/2009 (ex N 385/2009) – Latvija – Javno financiranje pristaniške infrastrukture v ventspilskem pristanišču (UL C 62, 13.3.2010, str. 7); Sklep komisije z dne 15. junija 2011 v zadevi državne pomoči SA.30381 (N 44/2010) – Latvija – Javno financiranje pristaniške infrastrukture v Krievu Sala (UL C 215, 21.7.2011, str. 2); Sklep Komisije z dne 22. februarja 2012 o državni pomoči v zadevi SA.30742 (N 137/2010) – Litva – Izgradnja infrastrukture za trajektni terminal v Klaipedi (UL C 121, 26.4.2012, str. 1); Sklep Komisije z dne 2. julija 2013 o državni pomoči v zadevi SA.35418 (2012/N) – Grčija – Razširitev pristanišča Pirej (UL C 256, 5.9.2013, str. 2); Sklep Komisije z dne 18. septembra 2013 o državni pomoči v zadevi SA.36953 (2013/N) – Španija – Pristaniški organ zaliva Cádiz (UL C 335, 5.9.2013, str. 5); Sklep Komisije z dne 18. decembra 2013 o državni pomoči v zadevi SA.37402 – Madžarska – Intermodalni razvoj prostega pristanišča v Budimpešti (UL C 141, 9.5.2014, str. 5); Sklep Komisije z dne 17. oktobra 2012 o državni pomoči v zadevi SA.34501 – Nemčija – Razširitev pristanišča na celinskih vodah Königs Wusterhausen/Wildau (UL C 176, 21.6.2013, str. 1); Sklep Komisije z dne 1. oktobra 2014 o državni pomoči v zadevi SA.38478 – Madžarska – Razvoj javnega pristanišča Győr-Gőnyű (UL C 418, 21.11.2014, str. 9).
It follows from the information provided by the Dutch authorities that the essence of the tax exemption for public enterprises in the Wet Vpb 1969, as laid down in Article 2(1)(g) and Article 2(3) of the Wet Vpb 1969, existed before the entry into force of the EC Treaty in the Netherlands.
Glej tudi Sklep Komisije z dne 20. oktobra 2004 o državni pomoči v zadevi N 520/2003 – Belgija – Finančna pomoč za infrastrukturna dela v flamskih pristaniščih.
The Wet Vpb 1969, which was introduced in 1969, took over the provisions already present in the tax code of 1956 (before the entry into force of the EC Treaty), and no new exceptions were created afterwards.
Sklep Komisije z dne 3. julija 2001 o državni pomoči v zadevi SA.16035 (ex E 45/2000).