natgillin/translations-raw huggingface dataset:
For piloting and lifting the remuneration received by the port is generally known as a ‘port charge’ (droit de port) [24].
Tako to, da naj dejavnosti pristanišč ne bi bile pridobitne v smislu določb CGI, tudi če bi bilo tako, ne zadostuje za to, da bi bila tem dejavnostim odvzeta gospodarska narava v smislu zakonodaje o državni pomoči.
Third, the ports, for remuneration, make certain infrastructure or certain land available to undertakings, which use these areas for their own needs or to supply some of the aforementioned port services to ships [25].
Prav tako zgolj to, da je naloge, ki jih pristanišča opravljajo, nanje prenesla država, ne zadostuje za opredelitev zadevnih dejavnosti kot gospodarskih.
All French ports do not necessarily carry out all the aforementioned activities.
Vse storitve splošnega gospodarskega pomena so namreč naloge, ki jih država prenese na podjetja.
In particular, as pointed out by some of them, GPMs can as a general rule no longer operate ‘the equipment used for loading, unloading, handling and storage operations related to ships’ (Article L. 5312-4 of the French Transport Code).
Storitve splošnega gospodarskega pomena pa pomenijo opravljanje gospodarskih dejavnosti.
However, it seems that some GPMs do continue to operate this equipment and to provide the corresponding services [26].
Poleg tega to, da se lahko nekatera pristanišča označijo za objekte bistvenega pomena v smislu člena L.1332-1 francoskega zakonika o obrambi, ne omogoča, da bi se štelo, da pristaniške dejavnosti spadajo med temeljne naloge države v smislu zakonodaje o državni pomoči.
Although public authorities have a large degree of discretion to define which economic activities may constitute services of general economic interest (‘SGEIs’), this does not prevent these activities from being of an economic nature.
Številne gospodarske dejavnosti na področju energije, telekomunikacij in prometa so lahko prav tako bistvenega pomena za življenje naroda, ne da bi jim to odvzelo gospodarsko naravo.
It is settled case-law that the concept of ‘economic activity’ derives from matters of fact, in particular the existence of a market for the services concerned, and does not depend on the choices or assessments made in one country.
Komisija opozarja tudi, da zakonik o obrambi (glej člene L. 1332-4, L. 1332-5 in L. 1332-6) izrecno omenja, da imajo nekateri od zadevnih gospodarskih subjektov naravo „podjetja“.
Thus the fact that the activities of the ports are not profit-making within the meaning of the provisions of the CGI, even supposing this to be the case, is insufficient to take away their economic nature within the meaning of State aid law.
Poleg tega navedba, da naj bi velika pomorska pristanišča ustrezala merilom iz člena 4(5) Šeste direktive o DDV [27], ki jih je Sodišče proučilo v zadevi C-276/97, v tem primeru ni upoštevna.
Likewise, the mere fact that the tasks carried out by the ports were delegated to them by the State does not suffice to classify the activities in question as non-economic.
Navedeni člen direktive o DDV določa, da se „[d]ržavni, regionalni in lokalni organi ter druge osebe javnega prava […] ne štejejo za davčne zavezance v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot organi oblasti, tudi če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami“, Sodišče pa meni, da „so dejavnosti, ki jih subjekti opravljajo kot organi oblasti v smislu prvega odstavka člena 4(5) Šeste direktive, tiste, ki jih osebe javnega prava izvajajo v okviru posebne pravne ureditve“ [28].
All SGEIs are tasks delegated by the State to undertakings.
Čeprav je mogoče upoštevati, da pristanišča delujejo v okviru posebne pravne ureditve, zaradi te značilnosti same po sebi še ne prenehajo biti zavezanci za DDV [29].
And SGEIs do involve carrying out economic activities.
Uveljavljanje oprostitve nikakor ne zanika gospodarske narave izvajanih dejavnosti, temveč potrjuje, da so izvajane dejavnosti gospodarske, saj ima oprostitev (ki neposredno vpliva na to, ali je oseba davčni zavezanec) smisel samo, če so dejavnosti gospodarske [30].
In addition, the fact that some ports can be classified as critical infrastructure within the meaning of Article L. 1332-1 of the French Defence Code does mean that port activities are essential functions of the State within the meaning of State aid law.
Predvsem je sodišče to merilo (opravljanje dejavnosti v okviru posebne pravne ureditve javnih organov) razvilo v zvezi s členom 4(5) direktive o DDV, v zakonodaji o državni pomoči pa nima ustreznice.
A large number of economic activities in the energy, telecommunications and transport sectors may also prove to be critical for the life of the nation without this depriving them of their economic nature.
Ravno nasprotno, v skladu s sodno prakso, navedeno v uvodni izjavi 43, pravna ureditev, ki se uporablja za gospodarske subjekte, ne zadostuje za izključitev obstoja gospodarske dejavnosti v smislu člena 107 PDEU.
The Commission would also point out that the Defence Code (see Articles L. 1332-4, L. 1332-5 and L. 1332-6) explicitly mentions the classification of ‘undertaking’ of some at least of the operators concerned.
Tudi to, ali pristanišča delujejo na povsem komercialni podlagi ustvarjanja čim večjega dobička ali ne, ali dajejo prednost javnemu interesu pred donosnostjo naložb ali ne, ali so pridobitna ali ne in ali dosledno reinvestirajo dobiček ali ne, ne zadostuje za izključitev gospodarske narave dejavnosti, ki vključuje ponujanje blaga ali storitev na trgu [31].
Next, the alleged fact that the GPMs meet the criteria which are laid down in Article 4(5) of the Sixth VAT Directive [27] and which were considered by the Court of Justice in Case C-276/97 is not relevant to this case.
Komisija poleg tega opozarja, da nekatera francoska pristanišča ustvarjajo dobiček, izplačujejo dividende državi [32] in torej ne reinvestirajo dosledno svojega dobička v infrastrukturo.
That article of the VAT Directive provides that ‘States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions’, and the Court of Justice considers that ‘activities pursued as public authorities within the meaning of the first paragraph of Article 4(5) of the Sixth Directive are those engaged in by bodies governed by public law under the special legal regime applicable to them’ [28].
Nazadnje, argument francoskih organov, da PDEU vsebuje poseben člen (člen 93) za obravnavo državne pomoči na področju prometa, zgolj potrjuje, da so dejavnosti prometa gospodarske dejavnosti (sicer ne bi šlo za državno pomoč).
Although ports may be acting in the context of the special legal regime applicable to them, this characteristic alone will not cause them to cease to be regarded as taxable persons for VAT purposes [29].
O dostopu do pristaniške infrastrukture na splošno
Far from contradicting the economic nature of the activities carried out, invoking the exemption confirms that the activities carried out are indeed economic, as the exemption (which directly affects the status of taxable person) is meaningful only if the activities carried out are economic [30].
Kar zadeva natančneje storitve, ki jih pristanišča ponujajo za plačilo pristaniških pristojbin, to, da je struktura pristaniških pristojbin opredeljena na nacionalni ravni in da dajatve odobri javni organ, samo po sebi ne zadostuje, da bi bila tem storitvam odvzeta gospodarska narava [33].
Above all, this criterion (pursuit of an activity under the special legal regime applicable to public bodies) was developed by the Court in connection with Article 4(5) of the VAT Directive and has no equivalent in State aid law.
V zadevi C-343/95, ki jo je navedlo veliko pristanišče Le Havre, je Sodišče upoštevalo predvsem naravo izvajanih dejavnosti za opredelitev njihove gospodarske narave (glej točki 18 in 23), dodatno pa odobritev tarif na nacionalni ravni.
On the contrary, in accordance with the case-law recalled in recital 43, the legal regime to which the operators are subject is not sufficient to exclude the existence of an economic activity within the meaning of Article 107 TFEU.
Poleg tega so pristanišča v skladu s francoskim zakonikom o prometu [34] sama odgovorna za določitev tarif.
Likewise, whether or not the ports act on a purely commercial basis of profit maximisation, whether or not they put the general interest before the return on investment, whether or not their objective is to seek a profit, and whether or not they systematically reinvest their profits are not considerations sufficient to exclude the economic nature of an activity consisting in offering goods or services on a market [31].
Kar zadeva sklicevanje velikega pomorskega pristanišča Le Havre na Sklep Komisije z dne 20. oktobra 2004 v zadevi N 520/200[3] (***), Komisija navaja, da se je njena praksa odločanja od leta 2004 razvila v povezavi s sodno prakso Sodišča.
The Commission would also point out that certain French ports make profits and pay dividends to the State [32], and consequently do not systematically reinvest their profits in the infrastructure.
Gradnja in vzdrževanje infrastrukture za dostop do pristanišč se, kadar to infrastrukturo lahko brez razlikovanja in brezplačno uporabljajo vsi uporabniki, normalno štejeta za splošna ukrepa, ki ju krije država v okviru svoje odgovornosti na področju razvoja pomorskega prometa.
Finally, the argument of the French authorities that the TFEU contains a specific article (Article 93) to deal with State aid in the transport sector merely confirms that transport activities are economic activities (otherwise there would be no State aid).
Razen če nekatere posebnosti zadeve zahtevajo drugačno ugotovitev, Komisija načeloma meni, da infrastruktura za dostop, ki se nahaja zunaj pristanišča, koristi pomorski skupnosti v celoti in da njeno javno financiranje ni državna pomoč.
Access to port infrastructure in general
Nasprotno se za javno financiranje infrastrukture za dostop znotraj pristanišča načeloma predpostavlja, da konkretno koristi pri upravljanju pristanišča samega in pomeni državno pomoč [35].
As regards, more specifically, the services offered by the ports in exchange for the payment of port charges, the fact that the structure of the port charges is determined at national level and that the charges are approved by the public authorities is not in itself sufficient to deprive these services of their economic nature [33].
Dajanje posebnih zemljišč in infrastrukture na voljo podjetjem za plačilo
As a basis to assess the economic nature of the activities at issue in Case C-343/95, cited by the GPM of Le Havre, the Court of Justice looked primarily at the nature of the activities (see recitals 18 and 23) and only in the second place at the approval of the tariffs at national level.
Iz Sklepa Komisije v zadevi SA.36346 [36], navedenega v točki 17(f) obvestila z dne 19. julija 2016, ne izhaja, da upravljanje ali razvoj pristaniškega prostora in posebej oddajanje v najem ali dajanje na voljo posebnih zemljišč in infrastrukture za plačilo ni gospodarska dejavnost.
For the rest, under the French Transport Code [34], the ports themselves are responsible for setting the tariffs.
Zadeva SA.36346 se je namreč nanašala na podporo oživitvi javnih zemljišč, in ne na oddajanje zemljišč v najem za plačilo.
Concerning the reference made by the GPM of Le Havre to the Commission Decision of 20 October 2004 in case N 520/200[3] (***), the Commission would point out that its decision-making practice has evolved since 2004, in conjunction with the development of the Court of Justice case-law.
Na splošno oddajanje javnega prostora v najem za plačilo pomeni gospodarsko dejavnost, zlasti kadar pogodbeni partner pristanišča strankam zagotavlja pristaniške storitve [37].
The construction and the maintenance of port access infrastructure, where the infrastructure is available to all users without discrimination and free of charge, are normally considered general measures, carried out by the State in the framework of its responsibility for developing maritime transport.
Poleg tega je francoska uprava sama že izrazila mnenje, da bi morali biti prihodki od oddajanja zemljišča v najem (državne dajatve) predmet davka od dohodkov pravnih oseb že v skladu z nacionalnim pravom [38].
Unless specific features of the case point to a different conclusion, the Commission considers in principle that access infrastructure located outside the area of a port benefits the maritime community as a whole and that its public funding does not constitute State aid.
Iz pripomb k davčni zakonodaji, ki jih je objavila generalna direkcija za javne finance (uradna doktrina francoske davčne uprave) [39], izhaja tudi, da so koncesijske dajatve za celotno pristanišče ali del pristanišča (na primer koncesija za javno opremo) predmet DDV, kar je še en pokazatelj njihove gospodarske narave.
Conversely, public funding of access infrastructure located within the area of a port is in principle assumed to specifically benefit the operation of the port itself, and constitutes State aid [35].
Dejavnosti poglabljanja dna
The making available of specific land and infrastructures to undertakings against remuneration
Gradnja in vzdrževanje infrastrukture za dostop do pristanišč, med drugim poglabljanje dna rek, dostopnih poti in kanalov, se, kadar to infrastrukturo lahko brez razlikovanja in brezplačno uporabljajo vsi uporabniki, normalno štejeta za splošna ukrepa, ki ju krije država v okviru svoje odgovornosti na področju razvoja pomorskega prometa.
It cannot be inferred from the Commission Decision in case SA.36346 [36], cited in point 17(f) of the Notice of 19 July 2016, that the management or development of the port area, and in particular the renting or making available of specific land and infrastructure against remuneration, is not an economic activity.
Komisija načeloma razlikuje med položajema, ko se infrastruktura za dostop nahaja znotraj ali zunaj pristanišča in je dostopna širši javnosti.
Case SA.36346 concerned support for the revitalisation of public land and not the renting of land against remuneration.
Nasprotno se za javno financiranje infrastrukture za dostop znotraj pristanišča načeloma predpostavlja, da konkretno koristi pri upravljanju pristanišča samega in pomeni državno pomoč [40].
In general, the renting of public property against remuneration constitutes an economic activity, especially where the port's co-contracting party provides port services to its customers [37].
Komisija je na primer navedla, da je poglabljanje dna v estuariju, ki naj bi izboljšalo dostop do reke in koristilo brez razlikovanja vsem gospodarskim subjektom v estuariju in ob notranjih plovnih poteh, splošni ukrep, ki koristi pomorski skupnosti v celoti.
The French administration itself has already taken the view that the income from renting land (redevances domaniales, State fees) should be subject to corporate tax under national law [38].
Komisija je torej v navedeni zadevi menila, da poglabljanje dna ne pomeni gospodarske dejavnosti [41].
The comments on tax legislation published by the Directorate-General of Public Finance ( Direction générale des finances publiques), which constitute the French tax administration's official interpretation of the law [39], also make it clear that the concession fees for all or part of a port (for example, a concession for public equipment) are subject to VAT, which constitutes further evidence of their economic nature.
Pomožne ali glavne gospodarske dejavnosti
Dredging operations
Dejstvo, da so gospodarske dejavnosti subjekta manjšinske ali obrobne glede na negospodarske dejavnosti, načeloma ne omogoča, da bi se te gospodarske dejavnosti izognile uporabi pravil o državni pomoči.
The construction and maintenance of port access infrastructure, and especially the dredging of rivers, access routes and channels, which is available to all users without discrimination and free of charge, are normally considered to be general measures, carried out by the State in the framework of its responsibility for developing maritime transport.
Poleg tega, ne da bi bilo treba za vsako pristanišče posebej ovrednotiti delež različnih gospodarskih dejavnosti, iz zgornjih preudarkov izhaja, da je precejšen del dejavnosti, ki jih nekatere zainteresirane strani in francoski organi štejejo za negospodarske, gospodarskih.
As a general rule, the Commission draws a distinction according to whether the access infrastructure is located inside or outside the port and is accessible to the general public.
Poleg tega pristaniške pristojbine in koncesijske dajatve predstavljajo veliko večino prihodkov velikih pomorskih pristanišč [42] in znatno prispevajo k temu, da pristanišča ustvarjajo pozitivno davčno osnovo za davek od dohodkov pravnih oseb.
Conversely, public funding of access infrastructure located within the area of a port is in principle assumed to specifically benefit the operation of the port itself and constitutes State aid [40].
Nazadnje, Komisija se strinja, da se lahko celotno financiranje infrastrukture izključi iz področja uporabe pravil o državni pomoči, kadar se ta infrastruktura uporablja skoraj izključno za negospodarsko dejavnost in je gospodarska uporaba dejansko samo pomožna [43].
For example, the Commission has stated that dredging in an estuary, which would improve access to the river and benefit indistinctly all the operators located in the estuary and along further inland waterways, is a general measure for the benefit of the maritime community as a whole.
Vendar to, da pristanišča na ozemlju, na katerem se nahajajo, izvajajo negospodarske dejavnosti, ne pomeni, da je pristaniška infrastruktura sama uporabljena skoraj izključno za negospodarsko dejavnost niti da so gospodarske dejavnosti pomožne glede na negospodarske.
The Commission therefore considered in that case that dredging did not constitute an economic activity [41].
Sklepne ugotovitve
The ancillary or principal nature of the economic activities
Avtonomna pristanišča (ki so večinoma postala velika pomorska pristanišča, razen med drugim avtonomnih rečnih pristanišč Pariz in Strasbourg), pomorske trgovinske zbornice, gospodarske zbornice, ki upravljajo pristaniške objekte, občine koncesionarji javne opreme v lasti države v pomorskih pristaniščih in podjetja, ki lahko namesto njih upravljajo to opremo, ki neposredno upravljajo infrastrukturo ali zagotavljajo storitve v pristanišču, so, kar zadeva njihove gospodarske dejavnosti – med drugim tiste iz uvodne izjave 45 – „podjetja“ v smislu člena 107(1) PDEU.
The fact that the economic activities of an entity are minor or marginal in relation to its non-economic activities does not in principle allow these economic activities to be regarded as exempt from the State aid rules.
Državna sredstva in pripisljivost ukrepa državi
In addition, and without it being necessary to undertake a port-by-port evaluation of the proportion of the different economic activities, it will be clear from the argument above that a very large part of the activities considered to be non-economic by certain interested parties and the French authorities are in fact of an economic nature.
V skladu s členom 107(1) PDEU lahko državno pomoč pomenijo samo ukrepi, ki jih odobri država ali ki so odobreni iz državnih sredstev.
In addition, the port charges and concession fees account for the vast bulk of the income of the major seaports [42] and greatly help the ports to generate a positive tax base for the purposes of corporate tax.
V skladu z ustaljeno sodno prakso odpoved sredstvom, ki bi morala načeloma biti nakazana v državni proračun, pomeni transfer državnih sredstev v smislu navedene določbe [44].
Finally, the Commission accepts that all the financing of an infrastructure can be excluded from the State aid rules if this infrastructure is used almost exclusively for the purposes of a non-economic activity and any economic use remains purely ancillary [43].
Z davčno oprostitvijo, od katere imajo korist upravljavci francoskih pristanišč, se francoska država odpoveduje davčnim prihodkom, zaradi česar ta oprostitev pomeni transfer državnih sredstev v smislu člena 107(1) PDEU.
However, the fact that the ports engage in non-economic activities within the site they occupy does not mean that the port infrastructure itself is used almost exclusively for a non-economic activity, or that the economic activities are ancillary to the non-economic activities.
Ker ta davčna oprostitev izhaja iz vrste ministrskih sklepov, je tudi pripisljiva Franciji.
Conclusion
Da bi zadevni ukrep pomenil državno pomoč, mora za upravičenca pomeniti finančno prednost.
The autonomous ports (most of which have become GPMs, with the exception in particular of the autonomous inland ports of Paris and Strasbourg), maritime chambers of commerce, chambers of commerce and industry managing port installations, municipalities which are concessionaires of public equipment owned by the State in the seaports, and undertakings to which they may have entrusted the operation of that equipment, which operate the infrastructure directly or supply services in a port, are, as regards their economic activities — especially those identified in recital 45 — ‘undertakings’ within the meaning of Article 107(1) TFEU.
Pojem prednosti ne obsega samo koristi, ampak tudi posredovanja, ki v različnih oblikah blažijo stroške, ki običajno bremenijo proračun podjetja [45].
State resources and imputability to the State
Kot je poudarjeno zgoraj, bi morali biti „avtonomna pristanišča, pomorske trgovinske zbornice, gospodarske zbornice, ki upravljajo pristaniške objekte, občine koncesionarji javne opreme v lasti države v pomorskih pristaniščih in podjetja, ki lahko namesto njih upravljajo to opremo,“ [46] zaradi svojih gospodarskih dejavnosti zavezanci za plačilo davka od dohodkov pravnih oseb, vendar so ga oproščeni.
According to Article 107(1) TFEU, only measures granted by Member States or through State resources are liable to constitute State aid.
Zato tem subjektom ni treba plačevati stroškov davka od dohodkov pravnih oseb, ki jih imajo običajno francoska podjetja v zvezi s svojimi gospodarskimi dejavnostmi.
It is settled case-law that waiving revenues that would — in principle — otherwise have been paid to the State constitutes a transfer of State resources within the meaning of that provision [44].
Torej imajo gospodarsko prednost v smislu člena 107(1) PDEU.
Through the tax exemption from which the operators of the French ports benefit, the French State waives tax revenue, which is why this exemption implies a transfer of State resources within the meaning of Article 107(1) TFEU.
Poleg tega trditev, da je oprostitev davka od dohodkov pravnih oseb nadomestilo za dodatne stroške, ki izhajajo iz nalog splošnega pomena, ki so jih javni organi prenesli na pristanišča, ne postavlja pod vprašaj opredelitve prednosti, razen če bi bil na eni strani znesek prednosti, ki izhaja iz oprostitve davka, dejansko namenjen nadomestilu za dodatne stroške v zvezi z nalogami splošnega pomena, in če bi bil na drugi strani ta znesek omejen na neto strošek v zvezi z opravljanjem teh nalog (brez prekomernega nadomestila) [47].
Since this tax exemption is based on a series of ministerial decisions, it is also imputable to France.
V obravnavanem primeru ni tako.
To constitute State aid, the measure at issue must confer a financial advantage on the beneficiary.
Nobena določba notranjega prava ne vzpostavlja povezave med oprostitvijo davka od dohodkov pravnih oseb in morebitnimi nalogami javne službe, prenesenimi na pristanišča [48].
An advantage comprises not only a positive benefit, but also all the measures which in various forms mitigate the charges which are normally included in the budget of an undertaking [45].
Notranje pravo poleg tega ne zagotavlja, da bi bilo nadomestilo (tj. znesek neplačanega davka od dohodkov pravnih oseb) omejeno na tisto, karje potrebno za kritje vseh ali dela stroškov, ki so nastali z izpolnjevanjem obveznosti javne službe.