natgillin/translations-raw huggingface dataset:
AdF points out that the original French system notified by France was approved by the Commission in 2003 on the basis of the 1997 Guidelines.
V smernicah iz leta 2004 so zlasti poudarjeni njihovi cilji, predvsem „spodbujanje vpisa ali ponovnega vpisa v registre držav članic“ oziroma „ohranjanje in izboljšanje pomorskega znanja ter zaščita in spodbujanje zaposlovanja za evropske pomorščake“.
The 2003 French scheme provided that the activities engaged in by time-chartered vessels flying the flag of a third country were eligible only up to 75 % of the net tonnage of the fleet.
Francija se je zaradi upoštevanja novih smernic odločila, da bo 75-odstotni prag zamenjala z novim merilom.
In other words, it was agreed that the percentage of non-Community-flagged time-chartered vessels should not exceed 75 % of the total tonnage operated by the company.
S tem novim merilom, ki je določalo „ohranitev ali […] povečanje flote, ki pluje pod zastavo države članice“, sta se namreč bolje zagotavljala ohranitev in spodbujanje delovnih mest Skupnosti kot z omejitvijo za začasno zakupljene ladje, ki plujejo pod zastavo države, ki ni članica Skupnosti.
In 2004, after France had notified the scheme, the 1997 Guidelines were replaced and clarified.
Ker je v francoskih predpisih zgolj povzeto besedilo smernic iz leta 2004, torej ni bilo mogoče posumiti o nezdružljivosti.
The 2004 Guidelines have similar objectives, in particular ‘encouraging the flagging or re-flagging to Member States’ registers' and ‘maintaining and improving maritime know-how and protecting and promoting employment for European seafarers’.
Zato se opozarja na načeli pravne varnosti in legitimnega pričakovanja.
It is with the aim of complying with the new guidelines that France decided to substitute a new criterion for the 75 % threshold.
Glede na formalno preiskavo, ki je v postopku, so člani združenja Armateurs de France preverili, ali je bil 75-odstotni prag upoštevan že od samega začetka in skozi celotno obdobje od leta 2003.
The new criterion, which consists in ‘maintaining or … increasing the level of the fleet flying the flag of a Member State’, offered a greater guarantee in terms of maintaining and promoting Community jobs than the limitation applicable to non-Community-flagged time-chartered vessels.
To preverjanje je pokazalo, da delež časovno zakupljenih ladij, ki plujejo pod zastavo tretje države, po posameznem letu in posamezni družbi glede na skupno upravljano tonažo kljub spremembi francoskih predpisov ne presega prvotnega 75-odstotnega deleža, dovoljenega leta 2003.
Since the French rules simply repeat the wording of the 2004 Guidelines, no incompatibility could therefore be suspected.
Obveznost ohranitve ali povečanja flote, ki pluje pod zastavo Skupnosti, je v praksi privedla do enakega rezultata kot predhodno merilo, zato jo je mogoče šteti za dovolj učinkovito samo po sebi.
Accordingly, this raises the principles of legal certainty and legitimate expectation.
Zdaj veljavna francoska merila, zlasti merilo „ohranitve ali […] povečanja flote, ki pluje pod zastavo države članice“, so popolnoma v skladu s cilji, določenimi s smernicami iz leta 2004.
Given the formal investigation under way, the members of Armateurs de France have checked whether the 75 % threshold was complied with from the outset and throughout the period since 2003.
Pripombe Združenja ladjarjev Evropske skupnosti (ECSA)
This check revealed that the percentage, year on year and company by company, of non-Community-flagged time-chartered vessels in relation to the total tonnage operated does not exceed the initial share of 75 % authorised in 2003, despite the change to the French rules.
ECSA najprej poudarja, da je časovni zakup eden od glavnih mehanizmov, ki so na voljo ladjarskim družbam.
The obligation to maintain or increase the Community-flagged fleet has led in practice to the same result as the former criterion and may therefore be considered sufficiently virtuous in itself.
Z njim se lahko komercialno in operativno upravljanje ladje za dogovorjeno obdobje prenese na zakupnika, medtem ko lastništvo in drugi vidiki upravljanja ladje ostanejo v rokah njenega lastnika.
The French criteria as they exist today, in particular that of ‘maintaining or … increasing the level of the fleet flying the flag of a Member State’, are fully in line with the objectives set by the 2004 Guidelines.
Ladjarskim družbam torej zagotavlja določeno prilagodljivost, da se lahko optimalno odzivajo na potrebe svojih strank in tako utrjujejo svoj položaj na svetovni ravni.
Comments by the European Community Shipowners' Association (ECSA)
Prilagodljivost, ki jo omogoča časovni zakup, je evropskim ladjarskim družbam omogočila, da so dokaj hitro pridobile tržne deleže.
First, ECSA stresses that time chartering is one of the key mechanisms at the disposal of shipping companies.
V pomorstvu so najpomembnejša delovna mesta na kopnem, ki so neposredno povezana s komercialnim in operativnim upravljanjem ladij, posredno pa z ohranjanjem ladjarskih družb in skrbjo za njihovo privlačnost za stranke.
The commercial and operational management of the vessel is assigned to the charterer for an agreed period of time, while leaving ownership and the remaining management of the vessel in the hands of the shipowner.
Evropski ladjarji so se v zadnjih desetletjih nedvomno lahko opirali na odlične operativne in upravljavske zmogljivosti.
This provides shipping companies with a degree of flexibility to accommodate their customers' needs optimally and hence to secure their position globally.
Začasni zakup ladij ne glede na njihovo zastavo države je torej omogočil razvoj in ohranitev delovnih mest in visoke usposobljenosti v evropskih ladjarskih družbah.
The flexibility created by time-chartering has enabled European shipping companies to gain market share at a fairly rapid pace.
Če pa bi Komisija vztrajala pri tem, da imajo ladjarske družbe v lasti in upravljanju določen delež komercialnih ladij, da so lahko obdavčene z davkom na tonažo, bi morala Komisija po mnenju združenja ESCA evropskim ladjarskim družbam dovoliti, da v okviru sistemov davka na tonažo upravljajo do 10 ton nosilnosti [14] na zakupljeno ladjo za vsako tono nosilnosti ladje, ki jo imajo v lasti ali zakupu brez posadke.
The most important factor in the shipping sector is direct employment ashore associated with the commercial and operational management of vessels and, indirectly, the retention and attraction of shipping companies.
Za uporabo zgoraj navedenega deleža ne smejo veljati merila, kot je register Skupnosti.
High-level employment and skills have thus been developed and maintained in European companies by chartering tonnage, regardless of flag.
Državam članicam bi morale omogočati, da v skladu s svojimi potrebami sprejmejo ustrezne ukrepe v korist svoje flote, če je zagotovljen prispevek k ciljem teh smernic.
ECSA is of the view that the changes that France made to its tonnage tax regime in 2005 met the objectives of the 2004 Guidelines.
ECSA meni, da te cilje dosegajo tudi evropske ladjarske družbe, ki upravljajo ladje na podlagi časovnega zakupa, ne glede na to, ali njihove ladje plujejo pod zastavo države članice ali ne.
Insisting on formally reintroducing the restriction for non-EU-flagged time-chartered vessels would deprive European shipping companies of the flexibility necessary to meet their customers' demands adequately and optimally and to secure their market position globally.
STALIŠČA FRANCIJE DO PRIPOMB ZAINTERESIRANIH STRANI
However, if the Commission were to insist on shipping companies owning and operating a certain percentage of merchant vessels in order to qualify for tonnage tax, ECSA believes that the Commission should allow European shipping companies to operate up to 10 dwt [14] chartered tonnage for every 1 dwt owned or bareboat-chartered-in tonnage under tonnage tax schemes.
OCENA UKREPOV
Application of the above proportion must not be subject to criteria such as the Community registry.
Obstoj pomoči v smislu člena 107(1) PDEU
In conclusion, the Community guidelines should remain a flexible framework.
V sklepu C(2003) 1476 final je bil francoski sistem davka na tonažo priznan kot shema pomoči.
They must enable Member States to adopt appropriate measures in support of their fleet in accordance with their specific needs, provided that the contribution to the objectives of the Guidelines is assured.
Razlogi, zaradi katerih je Komisija ugotovila, da je sistem davka na tonažo dejansko shema državne pomoči v smislu člena 107(1) PDEU, še naprej veljajo.
ECSA believes that the European shipping companies that operate vessels on a time-charter basis do meet these aims as well, whether or not the vessels fly the flag of a Member State.
Natančneje, sistem davka na tonažo je neobvezen sistem, ki odstopa od pravil za izračun davka od dohodka pravnih oseb, saj določenim družbam – ladjarskim družbam – daje gospodarsko prednost, povezano z znižano davčno osnovo, kar na splošno vodi do nižje obdavčitve njihovih prihodkov.
COMMENTS BY FRANCE ON THE COMMENTS BY INTERESTED PARTIES
Ladjarske družbe opravljajo dejavnost na trgih, na katerih je močna mednarodna konkurenca, tako da bi lahko prednosti, povezane z davkom na tonažo, povzročile izkrivljanje konkurence in vplivale na trgovino med državami pogodbenicami Sporazuma EGP.
ASSESSMENT OF THE MEASURES
Ukinitev omejitve v zvezi z upravičenostjo dejavnosti, ki se izvajajo z začasno zakupljenimi ladjami, ki ne plujejo pod zastavo države članice, je ukrep, ki pomeni novo pomoč, uvedeno brez predhodne priglasitve Komisiji, to pa je v nasprotju z določili člena 108(3) PDEU.
Existence of aid within the meaning of Article 107(1) TFEU
Gre za novo pomoč, ker ni v skladu s Sklepom Komisije C(2003) 1476 final o odobritvi francoskega sistema davka na tonažo, Francija pa je ni priglasila Komisiji.
Decision C(2003) 1476fin recognised the French tonnage tax scheme as an aid scheme.
V nasprotju s trditvami AdF [15] ukinitve te omejitve ni mogoče šteti za primeren ukrep na podlagi spremembe francoskega sistema davka na tonažo za njegovo uskladitev s smernicami iz leta 2004 [16], saj ta ukinitev ni združljiva s cilji smernic iz leta 2004, kot je pojasnjeno v točki 7.2 tega sklepa.
The reasons that led the Commission to conclude that the tonnage tax scheme did constitute state aid within the meaning of Article 107(1) TFEU remain valid.
Zato ukinitev omejitve v zvezi z upravičenostjo dejavnosti, ki se izvajajo z začasno zakupljenimi ladjami, ki ne plujejo pod zastavo države članice, ne more biti del obstoječe pomoči v smislu točke 13 smernic iz leta 2004 [17].
In particular, the tonnage tax scheme is an optional scheme that derogates from the rules applicable to the calculation of corporation tax by conferring on certain companies — shipping companies — the economic advantage linked to a reduced tax base, which as a rule results in lower taxation of their income.
Združljivost z notranjim trgom na podlagi člena 107(3) PDEU
Shipping companies engage in their activities in markets subject to intense international competition, so the advantages linked to tonnage tax are likely to lead to distortions of competition and affect trade between States party to the EEA Agreement.
Smernice iz leta 2004 prav tako kot tiste iz leta 1997 ne določajo izrecne omejitve za vključitev časovno zakupljenih ladij v sisteme davka na tonažo.
The removal of the limitation concerning the eligibility of the activities carried out on non-EU-flagged time-chartered vessels is a measure introducing new aid implemented without prior notification to the Commission, contrary to Article 108(3) TFEU.
Vendar je Komisija v prejšnjih sklepih [18] vseeno menila, da morajo zakupniki ladij za čas, ko uporabljajo sistem davka na tonažo, prispevati bodisi k cilju vpisa v registre držav članic bodisi k cilju ohranjanja pomorskega znanja z zagotavljanjem navtičnega upravljanja določenega deleža svoje flote.
It is new aid because it does not comply with Decision C(2003) 1476fin authorising the French tonnage tax scheme and France has not notified it to the Commission.
Nobena družba namreč ne sme biti upravičena do sistema davka na tonažo, ne da bi prispevala h ključnima ciljema smernic iz leta 2004.
Accordingly, the removal of the limitation concerning the eligibility of activities engaged in on non-EU-flagged time-chartered vessels cannot be part of existing aid within the meaning of point 13 of the 2004 Guidelines [17].
To je bilo zagotovljeno bodisi z velikim deležem ladij, ki so plule pod evropsko zastavo, bodisi z navtičnim upravljanjem določenega deleža flote (ali celo s kombinacijo obeh dejavnikov).
Compatibility with the internal market pursuant to Article 107(3) TFEU
Poleg tega Komisija ugotavlja, da po navedbah francoskih organov vsi sedanji upravičenci upravljajo pod evropsko zastavo vsaj 25-odstotni delež neto tonaže svoje flote.
The conditions for the application of Article 107(3)(c) TFEU in the field of maritime transport were clarified in the 2004 Guidelines.
Ugotavlja tudi, da dobro delovanje francoskega pomorstva v smislu uporabe evropske zastave potrjujejo tudi zunanje študije, na primer študija z naslovom „The economic value of the EU shipping industry“, ki jo je Oxford Economics objavil leta 2014.
The compatibility of the measure which is the subject of this Decision must therefore be assessed on the basis of the 2004 Guidelines.
Iz nje je razvidno, da delež tonaže pod francosko zastavo precej presega 25 % upravljane tonaže [19].
The 2004 Guidelines, like the 1997 Guidelines, do not provide for an explicit restriction on the inclusion of time-chartered vessels in tonnage tax schemes.
Ker je vsem upravičencem sistema naložena obveznost, da ohranijo ali povečajo svojo floto, ki pluje pod evropsko zastavo, ni mogoče, da bi več kot 75 % neto tonaže njihove flote sestavljale začasno zakupljene ladje, ki ne plujejo pod evropsko zastavo.
None the less, in previous decisions [18], the Commission has still considered that time-charterers qualifying for a tonnage tax scheme must contribute either to the objective of flagging to Member States' registers or to the objective of maintaining and improving maritime know-how by carrying out the nautical management of a certain percentage of their fleet.
Komisija na podlagi tega sklepa, da veljavna francoska zakonodaja ne vsebuje potrebnih jamstev in je torej ni mogoče šteti za združljivo s smernicami iz leta 2004.
No company may benefit from a tonnage tax scheme without contributing to the key objectives of the 2004 Guidelines.
Komisija se v okviru tega seznanja z zavezo Francije, da bo položaj rešila tako, da bo kot pogoj za izbiro sistema pavšalnega davka uvedla obveznost, da družba upravlja vsaj minimalni delež ladij pod evropsko zastavo.
In the light of the statistical data provided by the French authorities, the Commission notes that, despite the fact that the limitations applicable to time-chartered vessels were removed in 2005, the beneficiaries of the French tonnage tax scheme made a sufficient contribution to the above objectives because the percentage of non-Community-flagged time-chartered vessels does not exceed 41 % of the total tonnage operated by the beneficiary companies.
Ta delež bo od davčnega leta 2015 znašal 25 % neto tonaže flote in ga bo treba upoštevati skozi celotno desetletno obdobje, zajeto z odločitvijo za davek na tonažo.
This result has been achieved either by a high rate of EU/EEA-flagged vessels, or by the nautical management of a certain percentage of the fleet (or a combination of the two).
Ta pogoj je enako strog kot pogoj iz prvotnega sklepa C(2003) 1476 final o odobritvi francoskega sistema davka na tonažo.
The Commission also notes that the good performance of the French shipping sector in terms of the use of European flags is also confirmed by external studies, for example the study published by Oxford Economics in 2014, The economic value of the EU shipping industry.
Na podlagi te zaveze bodo namreč novi udeleženci v sistemu davka na tonažo prispevali tudi k cilju vpisa v registre držav članic.
According to this study, the percentage of tonnage under the French flag is well above 25 % of the tonnage in operation [19].
Sklepne ugotovitve
Since the beneficiaries of the scheme are under an obligation to maintain or increase the level of their fleet under a European flag, it is not possible for more than 75 % of the net tonnage of their fleet to be composed of time-chartered vessels not flying a European flag.
Komisija ugotavlja, da je Francija leta 2005 s kršitvijo člena 108(3) PDEU nezakonito spremenila francosko zakonodajo o davku na tonažo v zvezi s časovno zakupljenimi ladjami.
However, the Commission must point out that the 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.
Ta sprememba ni združljiva s PDEU, ker ne zagotavlja, da bodo novi udeleženci v sistemu davka na tonažo zadosti prispevali k ciljem smernic iz leta 2004, saj zanje ne velja zakonska obveznost niti v smislu zastave flote niti v smislu minimalnega deleža lastnih pomorskih dejavnosti.
In particular, there are no specific fleet obligations for new entrants, in terms either of the flag or of their own minimum nautical management.
V skladu z dogovori s francoskimi organi je treba obstoječa formalna pravila prilagoditi in tako zagotoviti, da se bodo v prihodnje za sistem davka na tonažo lahko odločale samo družbe, katerih je vsaj 25 % neto tonaže pod evropsko zastavo.
On this basis, the Commission concludes that the French legislation as it stands does not contain the necessary guarantees and cannot, therefore, be considered compatible with the 2004 Guidelines.
Tako bodo upravičenci sistema davka na tonažo prispevali k ciljem smernic iz leta 2004, tudi če bo njihova celotna flota začasno zakupljena.
In this context, the Commission notes the commitment by France to remedy the situation by introducing as a condition for opting into the flat-rate tax scheme the obligation for the company to operate a minimum percentage of vessels under a European flag.
Ker vsi sedanji upravičenci že upoštevajo navedeni prag in jim je že naložena obveznost ohranitve ali povečanja deleža njihove flote, ki pluje pod evropsko zastavo, ni treba zahtevati vračila pomoči –
This percentage will be set at 25 % of the net tonnage of the fleet from the 2015 tax year and must be complied with throughout the 10 years covered by the option for tonnage tax.
SPREJELA NASLEDNJI SKLEP:
This condition is as strict as the condition set out in the initial decision C(2003) 1476fin authorising the French tonnage tax scheme.
Člen 1
Given the objectives of the 2004 Guidelines, in particular the need for the beneficiaries to contribute either to the objective of flagging to Member States' registers or to the objective of maintaining and improving maritime know-how by carrying out the nautical management of a certain percentage of their fleet, the Commission considers that the commitment by France is sufficient.
Sprememba sistema davka na tonažo, ki jo je Francija nezakonito uvedla leta 2005 in s tem kršila člen 108(3) Pogodbe o delovanju Evropske unije, je nezdružljiva z notranjim trgom, kar zadeva pravila, ki veljajo za začasno zakupljene ladje.
Through this commitment, new entrants to the tonnage tax scheme also contribute to the objective of flagging to Member States' registers.
Člen 2
Conclusion
Francija spremeni zakonodajo, ki velja za sistem davka na tonažo z veljavnostjo od davčnega leta 2015 v skladu z zavezo, ki jo je sprejela, in sicer da morajo imeti tisti upravičenci sistema davka na tonažo, ki se odločijo za navedeni sistem, najmanj 25 % svoje flote pod zastavo države članice Unije ali države pogodbenice Sporazuma EGP, ta delež pa morajo v prihodnje ohraniti ali povečati.
The Commission finds that in 2005, in breach of Article 108(3) TFEU, France unlawfully implemented the amendment to the French legislation on tonnage tax in relation to time-chartered vessels.
Člen 3
This amendment is incompatible with the TFEU in that it does not ensure that new entrants to the tonnage tax scheme make a sufficient contribution to the objectives of the 2004 Guidelines because they do not have a legal obligation in terms of fleet flagging or in terms of their own minimum shipping activities.
Francija Komisijo obvesti o sprejetju zakonodajnih sprememb iz člena 2.
As agreed with the French authorities, the existing formal rules must be adjusted to ensure that, in future, only companies with at least 25 % of their tonnage flying a European flag may enter the tonnage tax scheme.
Člen 4
The beneficiaries of the tonnage tax scheme will therefore contribute to the objectives of the 2004 Guidelines, even though their entire fleet is time-chartered.
Ta sklep je naslovljen na Francosko republiko.
Since all the current beneficiaries already comply with the above threshold and already have the obligation to maintain or increase the percentage of their fleet flying a European flag, there is no need to recover the aid,
V Bruslju, 4. februarja 2015
Article 1
Članica Komisije
The amendment to the tonnage tax scheme implemented unlawfully by France in 2005, in breach of Article 108(3) of the Treaty on the Functioning of the European Union, is incompatible with the internal market in relation to the rules applicable to time-chartered vessels.
UL C 380, 28.12.2013, str. 29.
Article 2
Glej opombo 1.
France shall amend the legislation applicable to the tonnage tax scheme with effect from the 2015 tax year in accordance with the commitment that it has given, under which the beneficiaries of the tonnage tax scheme, on entering the scheme, must have at least 25 % of their fleet under the flag of a Member State of the Union or of a State party to the EEA Agreement, and subsequently maintain or increase this proportion.
UL C 205, 5.7.1997, str. 5.
Article 3
Časovni zakup (angleško „time charter“) je opredeljen kot pogodba, s katero zakupodajalec da zakupniku proti plačilu zakupnine na razpolago z vso opremo in posadko opremljeno ladjo za čas, opredeljen v pogodbi o zakupu ladje.
France shall inform the Commission of the adoption of the legislative amendments referred to in Article 2.
Zakupnik ladje zagotavlja komercialno upravljanje, medtem ko zakupodajalec obdrži navtično upravljanje.
Article 4
Sklep Komisije z dne 13. maja 2003 v zvezi z državno pomočjo št. 737/02 o francoskem sistemu davka na tonažo za ladjarske družbe (UL C 38, 12.2.2004, str. 5).
This Decision is addressed to the French Republic.
UL C 13, 17.1.2004, str. 3.
Done at Brussels, 4 February 2015.
Glej sedmi pododstavek točke 3.1.
For the Commission
Četrti odstavek točke1 upravnega navodila 4-H-3-08.
Member of the Commission
Drugi in tretji odstavek točke 22 upravnega navodila 4-H-3-08.
OJ C 380, 28.12.2013, p. 29.
„Zgoraj opredeljena zaveza“ pomeni zavezo ladjarskih družb, da bodo med uporabo tega mehanizma ohranile ali povečale svojo floto, ki pluje pod zastavo države članice Evropske skupnosti.
See footnote 1.
Tretji pododstavek odstavka I člena 209-0 B zakonika CGI podrobno določa, da „[z]ačasno zakupljene ladje, ki ne plujejo pod zastavo ene od držav članic Evropske skupnosti, niso upravičene do uporabe tega sistema, če predstavljajo več kot 75 % neto tonaže flote, ki jo upravlja družba.“
OJ C 205, 5.7.1997, p. 5.
Uvodna izjava 35 sklepa C(2003) 1476 final: „Tako so lahko dejavnosti, ki se izvajajo s časovno zakupljenimi ladjami, ki ne plujejo pod zastavo ene od držav članic Evropske skupnosti, upravičene do uporabe sistema pavšalnega davka na tonažo samo, če predstavljajo največ 75 % neto tonaže flote, ki jo upravlja družba.“
A time charter is a contract under which the shipowner provides a fitted-out, equipped vessel with a full crew to the charterer for a period of time specified by the charter agreement, in return for a charge.
Člani združenja Armateurs de France predstavljajo 80 % tonaže, ki jo upravljajo francoski ladjarji.
The charterer carries out the commercial management of the vessel, while the shipowner retains responsibility for nautical management.
Te predstavljajo 5 % skupne tonaže francoskih ladjarjev.