natgillin/translations-raw huggingface dataset:
Tax differentiation may selectively favour the four clubs.
Zato pomeni državno pomoč v smislu člena 107(1) Pogodbe.
The Commission therefore preliminarily concluded in the opening decision that the four sport clubs in question enjoy an advantage in the form of a preferential tax rate which is not justified by the nature of the tax system.
Komisija je izrazila pomisleke glede združljivosti pomoči z notranjim trgom.
The tax differentiation between them and other clubs is an effect which is caused by Law 10/1990, which singled out a limited number of beneficiaries.
Ugotovila je še, da se za ta primer ne uporabljajo smernice za merila glede združljivosti.
The Commission furthermore found that that advantage derives from State resources, as the State forgoes possible tax revenues and that aid to professional football clubs has an effect on competition and trade between Member States.
Zato bi bilo treba združljivost proučiti neposredno v skladu s členom 107(3)(c) Pogodbe, na podlagi katerega se lahko pomoč šteje za združljivo z notranjim trgom, če v skupnem interesu pospešuje razvoj nekaterih gospodarskih dejavnosti ali gospodarskih območij.
The Commission preliminarily concluded in the opening decision that the financial State support providing an advantage to the professional sport clubs Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF will, in all likelihood, have the potential to distort competition and affect trade.
Komisija je dvomila o obstoju cilja skupnega interesa, ki bi lahko upravičil selektivno podporo v poslovanju zelo močnih akterjev v zelo konkurenčnem gospodarskem sektorju.
Thereby it constitutes State aid in the meaning of Article 107(1) of the Treaty.
V skladu s tem je v sklepu o začetku postopka ugotovila, da je Španija z ureditvijo, uvedeno z zakonom št. 10/1990, s preferenčno davčno stopnjo štirim športnim klubom, ti so Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona in Real Madrid CF, odobrila individualno pomoč za poslovanje, ki je ni mogoče upravičiti v skladu s členom 107(3)(c) Pogodbe.
The Commission expressed doubts regarding the compatibility of the aid with the internal market.
Komisija je Španijo in zainteresirane strani pozvala, naj predložijo svoje pripombe.
It also found that no guidelines on compatibility criteria seem to be applicable to the present case.
PRIPOMBE ZAINTERESIRANIH STRANI
Therefore, compatibility should be assessed directly under Article 107(3)(c) of the Treaty, according to which aid may be considered compatible with the internal market if it facilitates, in the common interest, the development of certain economic activities or of certain economic areas.
Komisija je po objavi sklepa o začetku postopka prejela pripombe klubov Real Madrid CF, FC Barcelona in Athletic Club Bilbao, lige Liga Nacional de Fútbol Profesional, državljana in organizacij, ki ne želijo razkriti svoje identitete.
The Commission doubted that there would be an objective of common interest which could justify selective operating support to very strong actors in a highly competitive economic sector.
SPLOŠNE UGOTOVITVE
Accordingly, the Commission considered in the opening decision that by means of the scheme introduced by Law 10/1990, Spain grants individual operating aid through a preferential tax rate to four sport clubs Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF which cannot be justified under Article 107(3)(c) of the Treaty.
Liga Nacional de Fútbol Profesional se sklicuje na posebni status športa v skladu s členom 165 Pogodbe.
The Commission invited Spain and interested parties to provide comments.
Navaja, da je bil zakon št. 10/1990 namenjen le uvedbi prostovoljnega sistema družbene odgovornosti za klube.
COMMENTS FROM INTERESTED PARTIES
Liga vztraja, da reforma torej ni imela davčnega cilja.
Following the publication of the opening decision, the Commission received observations from Real Madrid CF, FC Barcelona, Athletic Club Bilbao, the Liga Nacional de Fútbol Profesional, from a citizen and from organisations desiring that their identity is treated as confidential.
Davčni učinki so le posredna posledica drugih ciljev, ki so jih z zakonom želeli doseči.
GENERAL OBSERVATIONS
Athletic Club Bilbao opozarja na davčno avtonomijo območja Territorio Histórico de Bizkaia v Baskiji na področju obdavčitve dohodkov pravnih oseb, kar je priznalo Splošno sodišče [7].
The Liga Nacional de Fútbol Profesional refers to the special status of sport under Article 165 of the Treaty.
Ozemeljski referenčni okvir za ugotavljanje, ali ima Athletic Club Bilbao selektivno prednost, bi torej bilo Territorio Histórico de Bizkaia.
It claims that Law 10/1990 simply wanted to introduce a voluntary system of social responsibility for clubs.
Čeprav se zakonodaja s področja športa uporablja za celotno državo, ne zajema davčnih pravil.
The Liga maintains that therefore the reform had not a fiscal objective.
Unija pa bi morala v skladu s Pogodbo o Evropski uniji spoštovati regionalne in lokalne samoupravne strukture držav članic.
The fiscal consequences would be an indirect effect of other objectives pursued.
Na območju Territorio Histórico de Bizkaia ne bi bilo družb z omejeno odgovornostjo s področja športa.
Athletic Club Bilbao points to the tax autonomy of the Territorio Histórico de Bizkaia in the Basque Country with regard to corporate taxation, which was acknowledged by the General Court [7].
Klub zato trdi, da selektivna obravnava športnih subjektov v tisti regiji ni mogoča.
The territorial reference frame for the determination whether Athletic Club Bilbao enjoys a selective advantage would therefore be the Territorio Histórico de Bizkaia.
Athletic Club Bilbao bi morali preprosto obravnavati, kot da zanj velja splošna ureditev obdavčitve dohodkov pravnih oseb, ki se na območju Territorio Histórico de Bizkaia uporablja za vse nepridobitne subjekte.
Although the sport law is of national application, it does not contain rules on taxes.
O UTEMELJITVI RAZLIČNIH STOPENJ DAVKA OD DOHODKOV PRAVNIH OSEB
Under the Treaty on European Union, the Union would however be bound to respect the regional and local self-government structures of the Member States.
Liga Nacional de Fútbol Profesional, Real Madrid CF, FC Barcelona in Athletic Club Bilbao menijo, da je različna obdavčitev dohodkov pravnih oseb utemeljena z naravo davka, zato naj ne bi pomenila selektivne prednosti.
In the Territorio Histórico de Bizkaia there would be no sport limited companies.
Športni klubi bi bili obdavčeni enako in zanje bi veljala enaka pravila kot za druge nepridobitne subjekte.
Therefore, according to the club, there cannot be any selective treatment of sport entities in that region.
Splošne ureditve, ki se uporablja za nepridobitne subjekte, ne bi bilo mogoče šteti za izjemo ureditve obdavčitve, ki se uporablja za družbe.
Athletic Club Bilbao should be seen simply as subject to the general corporate tax regime applicable in the Territorio Histórico de Bizkaia for all non-profit entities.
Sama po sebi bi veljala za ločeno splošno ureditev, ki bi se uporabljala za vse španske nepridobitne subjekte, ne glede na sektor, velikost in regijo.
ON THE JUSTIFICATION FOR DIFFERENT CORPORATE TAX RATES
Drugačna pravna ureditev bi omejila tržno dejavnost nepridobitnih združenj in zmanjšala njihovo sposobnost ustvarjanja enakega dobička, kot ga ustvarijo pridobitne družbe.
The Liga Nacional de Fútbol Profesional, Real Madrid CF, FC Barcelona and Athletic Club Bilbao consider the corporate tax differentiation justified by the nature of the tax; therefore it would not entail selective advantage.
Poglavitni motiv pridobitnih družb za dobiček bi bil ustvariti bilančna sredstva, da bi lahko zagotovile zadostno donosnost naložb za svoje delničarje.
Sport clubs would be taxed in the same way and subject to the same rules as other non-profit entities.
Real Madrid CF se sklicuje na sodbo Sodišča v zadevi Kennemer Golf [8], v kateri je v točkah 26, 31 in 35 navedeno, da cilj nepridobitne organizacije ne sme biti ustvarjanje dobička za lastne člane.
The general regime applicable to non-profit entities could not be considered as an exception to the tax regime applicable to companies.
Real Madrid CF in Athletic Club Bilbao trdita, da mora biti dobiček uporabljen za namene izvajanja storitev subjekta, čeprav se subjekt kljub sistematičnemu ustvarjanju dobička opredeli kot nepridobitna organizacija.
It would be a distinct, general regime in its own right, applicable to all Spanish non-profit entities irrespective of the sector, the size and the region.
Kluba poudarjata, da dobiček športnega kluba ne sme biti razdeljen med njegove člane.
The different legal regime would limit the market activity of non-profit associations and curb their ability to generate the same profits as for-profit companies.
Športni klubi in družbe z omejeno odgovornostjo s področja športa posledično ne bi bili v primerljivem dejanskem in pravnem položaju.
For-profit companies' essential motive for obtaining profits would be to generate distributable funds so as to be able to offer an adequate return on investment for its shareholders.
V vsakem primeru bi narava ali splošna struktura španskega davčnega sistema upravičila morebitno različno obdavčitev.
Real Madrid CF refers to the Court of Justice judgment in Kennemer Golf [8], which states in paragraphs 26, 31 and 35 that a non-profit organisation must not have the aim of achieving profits for its members.
Real Madrid CF trdi, da zato cilj ustvarjanja dobička ne bi zadostoval za skupno referenčno osnovo.
Real Madrid CF and Athletic Club Bilbao argue that, although the systematic pursuit of profits would not prevent a categorisation of an entity as non-profit organisation, these profits have to be used for the purposes of the provision of its services.
Namesto tega bi moralo biti referenčna osnova ustvarjanje dobička, ki se lahko razdeli, kar pa v klubih ni mogoče.
They put emphasis on the fact that the profit of a sport club must not be distributed to its members.
Real Madrid CF ugotavlja, da imajo klubi enake značilnosti kot zadruge, in se sklicuje na trditve iz sodbe Sodišča v zadevi Paint Graphos [9].
Consequently, sport clubs and sport limited companies would not be in a comparable factual and legal situation.
Real Madrid CF, FC Barcelona in Liga Nacional de Fútbol Profesional poudarjajo, da je ureditev odgovornosti, ki se uporablja za uprave športnih klubov, veliko strožja kot za družbe z omejeno odgovornostjo s področja športa.
In any case, a possible difference in taxation would be justified by the nature or general structure of the Spanish fiscal system.
Upravni odbor mora zagotoviti bančno jamstvo, ki krije 15 % proračunske porabe kluba, da bi zajamčil morebitne izgube, nastale v njegovem mandatu.
According to Real Madrid CF it would therefore not be sufficient as common reference base to have the objective to make a profit.
Poleg tega bodo člani upravnega odbora s sedanjimi in prihodnjimi osebnimi sredstvi strogo in neomejeno odgovorni za morebitne nastale izgube, ki presegajo ta zajamčeni znesek.
The reference should instead be to make a profit which can be distributed, something which is not possible for clubs.
Poleg tega nad tržnim ravnanjem športnih klubov, zlasti v zvezi z najemanjem posojil, izvaja strog nadzor in kontrolo javni organ, španski visoki svet za šport (Consejo Superior de Deportes).
Real Madrid finds that clubs share the same characteristics with cooperatives and refers to the arguments set out in the Paint Graphos judgment of the Court of Justice [9].
Athletic Club Bilbao in Liga Nacional de Fútbol Profesional trdita, da klubom ni omogočen enak dostop do kapitalskega trga kot družbam z omejeno odgovornostjo.
Real Madrid CF, FC Barcelona and the Liga Nacional de Fútbol Profesional underline that the liability regime imposed on the management body of sport clubs is much stricter than for sport limited companies.
Še posebej velja, da klubi ne morejo povečati svojega kapitala z izdajo novih delnic.
The management board must provide a bank guarantee covering 15 % of the club's budgeted spending in order to guarantee any losses generated during its term.
Poleg tega med klubom in družbami pod njegovim nadzorom ni davčne konsolidacije, saj se uporabljajo različne davčne stopnje.
In addition, management board members will be strictly liable, in an unlimited manner, with their present and future personal assets, for any losses generated that exceed this guaranteed amount.
Posledično ni mogoče izravnati dobičkov in izgub med klubom in njegovimi družbami, kar ne velja za družbe z omejeno odgovornostjo, saj lahko davčno konsolidirajo podružnice pod svojim nadzorom.
Moreover, sport clubs are subject to a strict supervision and control of their commercial behaviour, in particular with regard to taking loans, by a public body, the Spanish High Council for Sports (‘Consejo Superior de Deportes’).
FC Barcelona ugotavlja, da so klubi zato v očitno prikrajšanem položaju v primerjavi s preostalo Evropo, kjer lahko vlagatelji v športne klube vložijo velike denarne zneske.
Athletic Club Bilbao and the Liga Nacional de Fútbol Profesional argue that clubs do not have the means which limited companies have as regards access to the capital market.
Real Madrid CF v zvezi z morebitno prednostjo zaradi drugačnih stopenj obdavčevanja trdi, da določitev nižje davčne stopnje za poslovne prihodke za klube, ki so nepridobitni subjekti, sama po sebi ne more pomeniti ugodnejšega selektivnega ukrepa, ki bi bil državna pomoč.
In particular, they cannot increase their capital by the emission of new shares.
Pomembne razlike med davčnima ureditvama za obdavčitev dohodkov klubov in družb z omejeno odgovornostjo bi bile neugodne za klube in bi izničile učinke malce nižje davčne stopnje, ki se uporablja zanje.
Furthermore, there would be no fiscal consolidation between a club and its controlled companies, given that different tax rates are applicable.
Real Madrid CF se sklicuje na dejstvo, da je odbitek za reinvestiranje izrednega dobička ali kapitalskih dobičkov, ustvarjenih iz kapitalskih prenosov, večji za družbe z omejeno odgovornostjo s področja športa (12 %) kot za športne klube (7 %).
Consequently, profits and losses between the club and these companies cannot be set off, by contrast to the possibility for limited companies to fiscally consolidate their controlled subsidiaries.
Ta odbitek je lahko včasih zelo velik, odvisno od okoliščin.
FC Barcelona observes that the clubs find themselves therefore in a manifestly disadvantaged position compared to the rest of Europe, where investors may inject large amounts of money into sport clubs.
Real Madrid CF je predložil davčno poročilo kluba v zvezi z davkom od dohodkov pravnih oseb za obdobje od julija 2000 do 30. junija 2013, ki so ga pripravili njegovi davčni svetovalci.
Regarding the possible advantage deriving from the different taxation rates, Real Madrid CF claims that establishing a lower tax rate on operating income for clubs, as non-profit entities, cannot in itself constitute a more favourable selective measure amounting to State aid.
Iz poročila je razvidno, da je davčna ureditev kluba Real Madrid CF kot nepridobitnega subjekta v proučenem obdobju pomenila precej manjšo prednost v primerjavi s hipotetično nasprotno uporabo splošne ureditve za družbe.
Substantial differences between the fiscal regimes for corporate taxation of clubs and limited companies would be unfavourable towards clubs and counterbalance the effects of the slightly lower tax rate applied to them.
Real Madrid CF je predložil […] [10].
Real Madrid CF refers to the fact that a deduction for the reinvestment of extraordinary profit or capital gains received from equity transfers is higher for sport limited companies (12 %) than for sport clubs (7 %).
Athletic Club Bilbao poudarja […].
Depending on the circumstances, this deduction may sometimes be very significant.
OBSTOJ NOVE POMOČI
Real Madrid CF provided a taxation report on the club, in relation to Corporate Tax for the period between July 2000 and 30 June 2013, drawn up by its tax advisors.
Real Madrid CF, FC Barcelona in Athletic Club Bilbao trdijo, da bi morala biti domnevna pomoč, če bi obstajala, obravnavana kot obstoječa pomoč.
That report demonstrates that for Real Madrid CF, during the period investigated, its fiscal regime as a non-profit entity has been significantly more disadvantageous than a hypothetical counterfactual application of the general regime for companies.
Posebna davčna stopnja za nepridobitne organizacije je bila uvedena pred pristopom Španije k Evropski uniji 1. januarja 1986 in se od takrat ni pomembno spremenila.
Real Madrid CF submits […] [10].
V zakonu št. 61/1978 z dne 27. decembra o davku od dohodkov pravnih oseb (Ley 61/1978, de 27 de diciembre, del Impuesto sobre Sociedades) sta bila obravnavana delno izvzetje in nižja davčna stopnja za dohodek, ustvarjen z gospodarskimi dejavnostmi, ki jih izvajajo nepridobitne organizacije, kot so nogometni klubi.
Athletic Club Bilbao underlines […].
FC Barcelona ugotavlja, da zakon št. 10/1990 sam po sebi ne bi ustvaril novega ukrepa državne pomoči.
ON THE PRESENCE OF NEW AID
Nasprotno, večino klubov bi izključil iz preferenčne obravnave.
Real Madrid CF, FC Barcelona and Athletic Club Bilbao claim that the alleged aid, if present, would need to be considered existing aid.
Tako bi lahko trdili, da s tem ni bila uvedena prednost za zadevne štiri klube, ampak je bilo zmanjšano število upravičencev.
The special tax rate for non-profit organisations was introduced before Spain's accession to the European Union on 1 January 1986, and has not substantially changed since then.
To torej ne bi bila nova pomoč, ampak nadaljnja sprememba, namenjena zmanjšanju izkrivljanja konkurence v primerjavi s prejšnjim položajem.
Law 61/1978, of 27 December, on Corporate Tax (‘Ley 61/1978, de 27 de diciembre, del Impuesto sobre Sociedades’) contemplated a partial exemption and a lower tax rate for income obtained from economic operations carried out by non-profit associations, such as football clubs.
Athletic Club Bilbao trdi, da se z zakonom št. 10/1990 ni niti malo spremenil položaj kluba, za katerega se je preprosto še naprej uporabljal davek od dohodkov pravnih oseb za nepridobitne organizacije.
FC Barcelona observes that Law 10/1990 would itself not create a new State aid measure.
PRIPOMBE ŠPANIJE
On the contrary, it would take out most of the clubs from the preferential system.
Pripombe Španije zajemajo ugotovitve, ki sta jih prispevali pokrajinska vlada v Biskaji (Diputación Foral de Bizkaia) v Baskiji in skupnost Navarra (Comunidad Foral de Navarra).
One could thus argue that it did not introduce this advantage for the four clubs but reduced the number of beneficiaries.
Španija potrjuje, da se morajo v skladu z zakonom št. 10/1990 klubi, ki sodelujejo na profesionalnih tekmovanjih, preoblikovati v družbe z omejeno odgovornostjo s področja športa.
This would not be new aid but a successive modification intended to reach a lower distortion of competition, compared with the previous situation.
Poudarja, da davčna pravila za obdavčevanje nepridobitnih organizacij ne veljajo le za nogometne klube, ampak za vse nepridobitne subjekte.
Athletic Club Bilbao argues that Law 10/1990 did not change at all the situation of the club which simply continued to be subject to the corporate tax regime for non-profit organisations.
Zakon za vse te subjekte določa, da morajo plačati davek od dohodkov pravnih oseb v višini 25 % dobička, ki ga ustvarijo z opravljanjem trgovskih dejavnosti.
COMMENTS FROM SPAIN
Zato so prihodki, ustvarjeni s profesionalnim športom, obdavčeni.
The observations of Spain include those contributed by the provincial government of Bizkaia (Diputación Foral de Bizkaia) in the Basque Country and the Community of Navarra (Comunidad Foral de Navarra).
Obravnava športnih klubov bi bila torej splošen ukrep, ki bi se uporabljal za vse nepridobitne subjekte.
Spain confirms that Law 10/1990 requires clubs participating in professional competitions to convert to sport limited companies.
RAZLIČNA OBDAVČITEV ŠPORTNIH KLUBOV IN DRUŽB Z OMEJENO ODGOVORNOSTJO S PODROČJA ŠPORTA
It underlines that the fiscal rules on the taxation of non-profit organisations do not only extend to football clubs but to all non-profit entities.
Španija je 9. februarja 2015 Komisijo obvestila o spremembi predpisov o davku od dohodkov pravnih oseb, uvedenih z zakonom št. 27/2014 z dne 27. novembra 2014 o obdavčitvi družb (del Impuesto sobre Sociedades) [11], na podlagi česar se bo splošna davčna stopnja davka od dohodkov pravnih oseb, tj. 30 %, za leto 2015 znižala na 28 %, od leta 2016 pa na 25 %.
For all these entities, the law provides that they have to pay corporate tax of 25 % for profits they realise in the pursuit of activities of commercial character.
Poudarja, da različna obdavčitev ne daje prednosti, saj klubi posledično ne plačujejo manj davkov.
The treatment of the sport clubs would thus be a general measure, applicable to all non-profit entities.
Vendar lahko družbe z omejeno odgovornostjo konsolidirajo dobičke različnih družb skupine.
THE DIFFERENT TAXATION OF SPORT CLUBS AND SPORT LIMITED COMPANIES
Španija s podatki o dejanski stopnji davka od dohodkov pravnih oseb, ki so jo subjekti, za katere se uporablja obdavčitev dohodkov pravnih oseb, plačevali v letih od 2008 do 2011, prikazuje, da prednost ni tako pomembna, kot kaže petodstotna razlika v stopnji obdavčitve [12]:
On 9 February 2015, Spain informed the Commission about an amendment of the corporate tax rules by Law 27/2014 of 27 November 2014 on the taxation of companies (del Impuesto sobre Sociedades) [11] by which the general corporate income tax rate of 30 % will be reduced to 28 % for 2015 and to 25 % from 2016 onwards.
Leto obdavčitve
This means that limited sport companies will, from 2016, also be submitted to a 25 % corporate tax rate.
Nepridobitni subjekti (%)
From 2016, according to Spain, there will not anymore be a different taxation between clubs and sport limited companies.
Subjekti, za katere se uporablja splošna davčna ureditev (%)
Spain underlines the tax differentiation does not lead to an advantage because clubs do, in effect, not pay fewer taxes.
Španija ter zlasti pokrajinska vlada v Biskaji in skupnost Navarra se sklicujejo na odstavek 25 Obvestila o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka [13], v skladu s katerim je drugačna obravnava lahko upravičena z naravo in celotno strukturo davčnega sistema.
Companies depending on a non-profit entity, which are subject to a different tax regime (e.g. because they are limited companies) cannot benefit from the tax regime applicable to the holding club.
Nižja davčna stopnja bi bila upravičena, saj bi bili upravičeni klubi nepridobitne organizacije, ki ne bi ustvarjale dobička.
Limited companies however can consolidate the profits of the various companies of the group.
Poleg tega bi bila upravičena, saj ni cilj klubov – v nasprotju z družbami z omejeno odgovornostjo v odnosu do lastnih delničarjev –, da bi dobiček razdelili med člane kluba.
Spain illustrates with data on the effective corporate tax rate paid by entities subject to corporate taxation in the years 2008 to 2011 that the advantage is not as important as the difference of 5 percentage points in the taxation rate suggests [12]:
Španija ta argument podpira s sodbo Sodišča v zadevi italijanskih zadrug [14].
Taxation year
Sodišče v točki 61 zadevne sodbe, ki obravnava obdavčitev zadrug, navaja, da je treba ob upoštevanju posebnih značilnosti zadrug ugotoviti, da se proizvodne in delovne zadruge načeloma ne štejejo, da so v dejanskem in pravnem položaju, ki je primerljiv s položajem gospodarskih družb, če delujejo v gospodarskem interesu svojih članov, s katerimi nimajo izključnega gospodarskega razmerja, temveč posebno osebno razmerje, v katerem ti člani aktivno sodelujejo pri poslovanju in so upravičeni do pravične delitve finančnih rezultatov.
Non-profit entities (%)
Pokrajinska vlada v Biskaji opozarja na razliko med vlagatelji, ki upajo, da jim bo njihova naložba v družbo prinesla donos, in člani kluba, ki nimajo te pravice.