natgillin/translations-raw huggingface dataset:
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti prvega pododstavka člena 108(2) PDEU,
Having called on interested parties to submit their comments pursuant to those articles [1] and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenima členoma [1], in ob upoštevanju teh pripomb,
On 3 July 2013, the Commission sent a questionnaire on the functioning and taxation of ports to all Member States to gain an overview of the state of play and clarify the situation of ports in the light of Union State aid rules.
Službe Komisije so 3. julija 2013 vsem državam članicam poslale vprašalnik o delovanju in obdavčitvi njihovih pristanišč, da bi dobile celoten vpogled v to in da bi se razjasnil položaj pristanišč glede pravil Unije o državni pomoči.
By letter of 3 February 2014, the Commission requested additional information on the rules concerning the French corporate tax applicable to ports.
Komisija je z dopisom z dne 9. julija 2014 francoske organe v skladu s členom 21 Uredbe Sveta (EU) 2015/1589 [2] (v nadaljnjem besedilu: postopkovna uredba) obvestila o predhodni oceni francoskih pravil o obdavčitvi pristanišč.
The French authorities responded by letter dated 1 April 2014.
Komisija je v navedenem dopisu navedla, da je navedena pravila o državni pomoči označila za obstoječa, in pojasnila, zakaj jih šteje za nezdružljive z notranjim trgom.
By letter dated 9 July 2014, the Commission informed the French authorities, pursuant to Article 21 of Council Regulation (EU) 2015/1589 [2] (‘the Procedural Regulation’), of its preliminary assessment of the French rules on the taxation of ports.
Komisija je dala francoskim organom možnost, da predložijo pripombe o predhodni oceni.
The letter stated that the Commission classified these rules as existing State aid and specified the reasons for which it considered them incompatible with the internal market.
Dne 15. januarja 2015 so francoski organi Komisiji poslali dodatne pripombe.
The French authorities presented their comments by letter of 7 November 2014.
Komisija je v dopisu z dne 21. januarja 2016 potrdila svoje stališče in francoskim organom v skladu s členom 108(1) Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU) in členom 22 postopkovne uredbe predlagala, naj se z začetkom davčnega leta 2017 z ustreznimi ukrepi odpravi oprostitev davka od dohodkov pravnih oseb, do katere so upravičena pristanišča za dohodke od svojih gospodarskih dejavnosti.
A meeting between the Commission and the French authorities was held on 12 December 2014.
Francoski organi so bili pozvani, naj se v roku dveh mesecev brezpogojno in nedvoumno izrečejo o predlogu Komisije v skladu s členom 23(1) postopkovne uredbe.
On 15 January 2015, the latter sent additional comments to the Commission.
Francoski organi so z dopisom z dne 11. aprila 2016 Komisiji predložili svoje pripombe.
By letter dated 1 June 2015, the Commission informed the French authorities that, at this stage, it maintained the preliminary point of view expressed in the letter of 9 July 2014.
Dne 27. junija 2016 je bil organiziran sestanek med francoskimi organi in službami Komisije.
By letter dated 21 January 2016, the Commission confirmed its position and proposed to the French authorities, as ‘appropriate measures’ under Article 108(1) of the Treaty on the Functioning of the European Union (‘TFEU’) and Article 22 of the Procedural Regulation, the abolition of the corporate tax exemption in favour of the ports in respect of the income from their economic activities from the start of the 2017 tax year.
Ker odgovor francoskih organov ni pomenil brezpogojnega in nedvoumnega sprejetja predloga ustreznih ukrepov, je Komisija z dopisom z dne 8. julija 2016 odločila, da začne postopek, predviden v členu 108(2) PDEU, z uporabo člena 23(2) postopkovne uredbe.
The French authorities were requested to state their unconditional and unequivocal opinion on the Commission proposal within two months, in accordance with Article 23(1) of the Procedural Regulation.
Sklep Komisije o začetku postopka je bil objavljen v Uradnem listu Evropske unije [3].
By letter of 11 April 2016, the French authorities sent their comments to the Commission.
Komisija je pozvala Francijo, naj predloži pripombe o vsebini sklepa.
A meeting between the French authorities and the Commission took place on 27 June 2016.
Tudi zainteresirane strani je pozvala, naj predložijo pripombe o zadevnem ukrepu.
Since the reply of the French authorities did not constitute unconditional and unequivocal acceptance of the proposal for appropriate measures, the Commission decided, by letter dated 8 July 2016, to initiate the procedure provided for in Article 108(2) TFEU, pursuant to Article 23(2) of the Procedural Regulation.
Francija je svoje pripombe Komisiji predložila v dopisu z dne 19. septembra 2016.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union [3].
Komisija je prejela pripombe naslednjih zainteresiranih strani: velikih pomorskih pristanišč v matični Franciji (Le Havre, Rouen, Dunkerque) in čezmorskih ozemelj (Gvajana, Guadeloupe), gospodarske zbornice, upravljavcev pristanišč (gospodarska zbornica Bresta, gospodarska zbornica Bayonne v Baskiji), panožnih združenj ali predstavnikov pristanišč in pomorstva na splošno (Francosko združenje notranjih pristanišč (v nadaljnjem besedilu: AFPI), povezovalni odbor za spodbujanje vodnih poti Provoideau, Zveza pristanišč Francije (v nadaljnjem besedilu: UPF), Francoski pomorski inštitut), ozemeljskih skupnosti (departma Guadeloupe, regija Guadeloupe, regija Bretanja) in rotterdamskega pristanišča, ki deluje v imenu petih nizozemskih javnih pomorskih pristanišč.
The Commission invited France to submit comments on the content of the decision.
Komisija je te pripombe posredovala Franciji in ji dala možnost, da nanje odgovori.
It also invited interested parties to submit their comments on the measure at issue.
OPIS UKREPA IN OKOLIŠČIN
France presented its comments to the Commission by letter dated 19 September 2016.
Lastništvo in upravljanje pristanišč v Franciji
The Commission forwarded those comments to France, which was given the opportunity to comment on them.
Čeprav Francija navaja, da je sporni ukrep usmerjen na ribiška in trgovska pristanišča, lahko subjekti, za katere velja oprostitev davka od dohodkov pravnih oseb (kot so gospodarske zbornice), upravljajo turistična pristanišča, zato se postopek nanaša tudi nanje.
It received comments from France by letter of 3 November 2016.
Velika pomorska pristanišča, do reforme leta 2008 [4] imenovana „avtonomna pristanišča“, so državna javna podjetja.
A meeting between the French authorities and the Commission was held on 16 November 2016.
Skoznje gre več kot 80 % francoskega pomorskega tovornega prometa.
DESCRIPTION OF THE MEASURE AND ITS CONTEXT
Po navedbah Francije velika pomorska pristanišča izvajajo naslednje naloge: upravljanje in policijski nadzor pomorskega prometa na pristaniških območjih in dostopnih poteh do njih prek kapitanij, urejanje in vzdrževanje pristaniške infrastrukture, upravljanje in razvoj pristaniškega prostora, splošna promocija pristanišča, razvoj ponudbe pristaniških storitev ter kopenskih železniških in rečnih povezav.
Ownership and management of ports in France
Imajo finančno avtonomijo.
The port system in France (fishing ports, commercial ports and marinas) consists of ports belonging to the State (the major seaports (grands ports maritimes — ‘GPMs’), formerly known as ‘autonomous ports’, and the major inland ports, in particular the autonomous ports of Paris and Strasbourg) and ports belonging to local and regional authorities.
Za upravljanje velikih pomorskih pristanišč je pristojna država.
Although France indicates that the measure at issue focuses on the fishing ports and commercial ports, marinas may in fact be operated by entities covered by the corporate tax exemption (such as the CCIs) and are therefore also concerned by the procedure.
Imajo javnega računovodjo, nadzirajo pa jih predstavniki države.
The GPMs, known as ‘autonomous ports’ until the reform of 2008 [4], are State public institutions.
Francija navaja, da so od reforme leta 2008, s katero so bile dejavnosti pretovarjanja prenesene na zasebni sektor, naloge velikih pomorskih pristanišč osredotočene na dejavnosti varnosti, zaščite in pristaniške policije na eni strani ter na naloge urejanja pristaniškega prostora na drugi strani.
They handle more than 80 % of French maritime freight transport.
Pristanišča so od takrat lastniki svojega prostora.
According to France, the GPMs carry out the following tasks: regulation and policing of maritime traffic in the port areas and the access to them, through harbourmasters, development and maintenance of port infrastructure, management and renovation of the port area, general promotion of the port, and development of the supply of port services and port hinterland rail and waterway connections.
Avtonomna rečna pristanišča, in sicer avtonomno pristanišče Pariz in avtonomno pristanišče Strasbourg, upravljajo državna javna podjetja.
They enjoy financial autonomy.
Druga rečna pristanišča upravljajo koncesionarji (na splošno gospodarske zbornice).
The State is responsible for the operation of the GPMs.
Pristanišča, ki pripadajo ozemeljskim skupnostim, imenovana decentralizirana pristanišča, nadzorujejo skupnosti, naloga njihovega upravljanja pa je na splošno dodeljena gospodarskim zbornicam ali pomorskim trgovinskim zbornicam [5].
They are assigned a public accountant, and they are audited by government officials.
Po navedbah Francije so ta pristanišča na splošno manjša in so pomembna na lokalni ravni.
France states that, since the reform of 2008, which transferred handling activities to the private sector, the tasks of the GPMs have been redirected to security, safety and port police activities and to tasks relating to the renovation of the port area.
Pravila o davku od dohodkov pravnih oseb, ki se uporabljajo za pristanišča
The ports are henceforth owners of the area they occupy.
V skladu s določbami člena 205, člena 206(1) in člena 1654 splošnega davčnega zakonika (code général des impôts, v nadaljnjem besedilu: CGI) so pravne osebe zasebnega ali javnega prava, ki upravljajo podjetje ali se ukvarjajo s pridobitnimi dejavnostmi, zavezane za plačilo davka od dohodkov pravnih oseb.
The autonomous inland ports, i.e. the autonomous port of Paris and the autonomous port of Strasbourg, are operated by State public institutions.
V skladu s členom 165 priloge 4 k CGI so javna podjetja industrijske ali trgovinske narave zavezana za plačilo vseh neposrednih davkov in podobnih dajatev, ki se uporabljajo za podobna zasebna podjetja.
The other inland ports are managed by concessionaires (CCIs in general).
Člen 167 priloge 4 k CGI določa, da se te določbe uporabljajo zlasti za „gospodarske zbornice“ in „avtonomna pristanišča“ (ki so leta 2008 postala velika pomorska pristanišča, razen nekaterih pristanišč, kot sta avtonomni rečni pristanišči Pariz in Strasbourg).
The ports belonging to local and regional authorities, known as decentralised ports, are under the control of those authorities and their operation is generally assigned to CCIs or maritime chambers of commerce [5].
Vendar so bili „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,“ z ministrskima sklepoma z dne 11. avgusta 1942 in 27. aprila 1943 [6] oproščeni davka od dohodkov pravnih oseb.
According to France, these ports are generally small and of local significance.
Ta oprostitev se na splošno nanaša na vse „nepremičnine in storitve, ki so potrebne za upravljanje pristanišč ali ki so neposredno odvisne od tega upravljanja“.
Corporate tax rules applicable to ports
V davčni dokumentaciji je navedeno, „da je treba prosto uporabljati zgoraj navedeni sklep [sklep z dne 11. avgusta 1942] in ohranjati oprostitev davka ne samo kar zadeva storitve, katerih pomorska narava je nesporna, temveč tudi za objekte pomorskih trgovinskih zbornic, ki so, čeprav niso pristaniški objekti v pravem pomenu besede, povezani z upravljanjem pristanišča, brez katerega ne bi bili smiselni,“ in da so tudi „finančni prihodki, ki jih avtonomna pristanišča in pomorske trgovinske zbornice prejmejo iz naslova naložb zneskov, ki izhajajo iz upravljanja pomorskih industrijskih in trgovinskih objektov,“ prav tako oproščeni davka od dohodkov pravnih oseb.
Pursuant to Article 205, Article 206(1) and Article 1654 of the General Tax Code (Code général des impôts — ‘CGI’), legal persons governed by private or public law engaging in a business or transactions of a profit-making nature are subject to corporate tax.
RAZLOGI ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
Second, pursuant to Article 165 of Annex 4 to the CGI, public institutions of an industrial or commercial nature are subject to all direct taxes and equivalent taxes applicable to similar private undertakings.
Komisija je v dopisu z dne 8. julija 2016 ugotovila, da francoski organi niso sprejeli časovnega načrta za izvajanje ustreznih ukrepov, navedenega v njenem dopisu z dne 21. januarja 2016, in da se zdi – čeprav je v preambuli navedeno, da načeloma ne ugovarjajo ukrepom, ki jih predlaga Komisija –, da postavljajo pod vprašaj ugotovitev Komisije, da je bila malim pristaniščem odobrena državna pomoč.
Article 167 of Annex 4 to the same Code specifies that these provisions apply in particular to ‘chambers of commerce and industry’ and to ‘autonomous ports’ (which became major seaports in 2008, with some exceptions, such as the autonomous inland ports of Paris and Strasbourg).
Komisija meni, da francoski organi niso brezpogojno, nedvoumno in v celoti sprejeli ustreznih ukrepov, ki jih je Komisija predlagala 21. januarja 2016.
However, ministerial decisions of 11 August 1942 and 27 April 1943 [6] exempted from corporate tax ‘the autonomous ports, 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 any undertakings to which they may have entrusted the operation of that equipment’.
Ker je Komisija še vedno menila, da oprostitev davka od dohodkov pravnih oseb v korist pristanišč zaradi njihove gospodarske dejavnosti pomeni obstoječo shemo državne pomoči in ker je dvomila o združljivosti te sheme pomoči z notranjim trgom, se je odločila v skladu s členom 23(2) postopkovne uredbe začeti postopek, določen v členu 108(2) PDEU.
This exemption concerns, in general, all ‘buildings and services necessary to operate ports or depending directly on that operation’.
PRIPOMBE FRANCOSKIH ORGANOV IN ZAINTERESIRANIH STRANI PO ZAČETKU FORMALNEGA POSTOPKA PREISKAVE
The tax documentation specifies that ‘the aforementioned decision [decision of 11 August 1942] should be applied liberally and the tax exemption should be maintained not only with regard to the services of an undeniably maritime nature, but also for the installations of the maritime chambers of commerce which, without strictly speaking being port installations, are nevertheless attached to the operation of a port without which they would have no reason to exist’ and that the ‘financial proceeds received by the autonomous ports and maritime chambers of commerce and industry from the investment of sums deriving from the operation of maritime industrial and commercial installations’ are also exempt from corporate tax.
Podjetja/gospodarske dejavnosti
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Nekateri upravljavci francoskih pomorskih pristanišč in predstavniki upravljavcev pristanišč, predvsem velikega pomorskega pristanišča Le Havre, gospodarska zbornica Bresta in zveza UPF, menijo, da pristanišča niso „podjetja“ v smislu člena 107(1) PDEU.
In its letter of 8 July 2016, the Commission pointed out that the French authorities had not accepted the timetable for the implementation of the appropriate measures indicated in its letter of 21 January 2016 and that, whilst stating at the outset that they did not contest the principle of the measures proposed by the Commission, they seemed to call into question the classification as State aid adopted by the Commission with regard to the small ports.
Francoski organi se s to utemeljitvijo strinjajo in dodajajo, da pristanišča „niso podjetja kot druga“, temveč „akterji, ki opravljajo storitve za druga podjetja“, in da „dejstvo, da je v Pogodbi o delovanju Evropske unije predviden ad hoc člen [člen 93] glede državne pomoči v sektorju prevoza, kaže, da je želel evropski zakonodajalec to posebnost upoštevati“.
The Commission considered that the appropriate measures that the Commission had proposed on 21 January 2016 had not been accepted by the French authorities unconditionally, unequivocally and in full.
Dejavnosti, ki so splošnega pomena ali spadajo med temeljne naloge države
Since the Commission still considered that the corporate tax exemption in favour of ports, with respect to their economic activities, constituted an existing State aid scheme, and had doubts about the scheme's compatibility with the internal market, it decided to initiate the procedure provided for in Article 108(2) TFEU, pursuant to Article 23(2) of the Procedural Regulation.
Po navedbah gospodarske zbornice Bresta opravljajo pristanišča negospodarsko dejavnost izvajanja storitev splošnega pomena, pri čemer so javni organi edini pristojni za opredelitev obsega dejavnosti splošnega pomena.
OBSERVATIONS BY THE FRENCH AUTHORITIES AND INTERESTED PARTIES AFTER THE INITIATION OF THE FORMAL INVESTIGATION PROCEDURE
Člen 107(1) PDEU se ne uporablja, kadar država „izvaja javna pooblastila“, kar drži v primeru pristanišč, ki opravljajo izvedbene dejavnosti, za katere jih je zakonito pooblastila država.
Undertakings/economic activities
Po mnenju gospodarske zbornice Bresta je v ministrskih sklepih z dne 11. avgusta 1942 in 27. aprila 1943 uporabljen člen 165 priloge 4 CGI in priznano, da dejavnosti pristanišč niso pridobitne.
Certain operators of French seaports and representatives of port managers, principally the GPM of Le Havre, the CCI of Brest and the UPF, consider that ports are not ‘undertakings’ within the meaning of Article 107(1) TFEU.
Zveza UPF in veliko pomorsko pristanišče Le Havre dodajata, da so nekatera francoska pristanišča objekti bistvenega pomena, „katerih nerazpoložljivost bi lahko znatno zmanjšala vojaški ali gospodarski potencial, varnost ali zmožnost preživetja naroda“ v smislu člena L. 1332-1 zakonika o obrambi, tako da predstavljajo infrastrukturo, namenjeno dejavnostim v zvezi z bistvenimi nalogami države.
The French authorities share this reasoning and add that the ports ‘are not undertakings like others’, but ‘operators at the service of other undertakings’ and that ‘the fact that the Treaty on the Functioning of the European Union has provided for an ad hoc article [Article 93] to deal with State aid in the transport sector, shows that the European legislator wished to take this particularity into account’.
Veliko pomorsko pristanišče Le Havre ob sklicevanju na zadevo C-276/97 poudarja, da so velika pomorska pristanišča osebe javnega prava, ki svojo dejavnost opravljajo v okviru posebne ureditve glede njihovega ustanavljanja, nadzora, upravljanja in prihodkov.
Activities of general interest or forming part of the essential functions of the State
Kot „osebe javnega prava“, ki opravljajo dejavnosti „kot javni organi“, naj bi velika pomorska pristanišča izpolnjevala pogoje za oprostitev DDV, določeno v členu 4(5) Šeste direktive o DDV.
According to the CCI of Brest, ports provide a non-economic service of general interest (SGI), and only the public authorities can define the scope of activities of general interest.
Francoski organi in več upravljavcev pristanišč menijo, da so operacije poglabljanja dna, ne glede na to, ali se izvajajo znotraj ali zunaj pristanišč, negospodarske in da je Komisija to poudarila v Sklepu z dne 20. oktobra 2004 v zadevi N520/200[3] [7] [8] (v nadaljnjem besedilu: sklep z dne 20. oktobra 2004).
Article 107(1) TFEU does not apply where the State acts ‘exercising official authority’, which is the case for the ports, which perform executive activities delegated by law by the State.
Pojasnjujejo, da ta dejavnost omogoča uporabo vseh terminalov in je potrebna, da se vsem gospodarskim subjektom, ki to potrebujejo, zagotovi povsem varen dostop do plovnih poti in celinskih voda pristanišč, ter tako omogoča prosti promet vsem plovilom.
According to the CCI of Brest, the ministerial decisions of 11 August 1942 and 27 April 1943 apply Article 165 of the CGI's Annex 4, and recognise that the activities of the ports do not have a profit motive.
Od poglabljanja dna naj bi imeli korist vsi gospodarski subjekti na območju, ki ga pokriva pristanišče, in torej pomorska skupnost v celoti.
The UPF and GPM of Le Havre add that certain French ports are critical installations, ‘the unavailability of which would be liable to bring about a significant reduction in the potential to wage war, economic potential, security or the ability of the nation to survive’ within the meaning of Article L. 1332-1 of the Defence Code (Code de la défense), which means that they constitute infrastructure intended for activities coming under the essential functions of the State.
Negospodarske dejavnosti
Referring to Case C-276/97, the GPM of Le Havre stresses that the GPMs are bodies governed by public law, carrying out their activities under the regime specific to them in terms of creation, control, governance and revenue.
Veliko pomorsko pristanišče Le Havre opozarja, da je struktura pristaniških pristojbin opredeljena na nacionalni ravni in da je Sodišče v zadevi C-343/95 navedlo, da je pomembno to, da dajatve odobri javni organ.
As ‘bodies governed by public law’ carrying out their activities ‘as public authorities’, the GPMs fulfil the conditions to benefit from the exemption from VAT provided for by Article 4(5) of the Sixth VAT Directive.
Meni, da so vse naloge, ki jih ima veliko pomorsko pristanišče v skladu s členom L. 5312-2 zakonika o prometu, negospodarske glede na prakso odločanja Komisije, med drugim glede na Sklep z dne 20. oktobra 2004 in sklepa, navedena v točki 17(a) in (f) Obvestilo Komisije z dne 19. julija 2016 o pojmu državne pomoči [9] (v nadaljnjem besedilu: obvestilo z dne 19. julija 2016).
Finally, the French authorities and several port managers consider that dredging operations, whether they are carried out within or outside the ports, are non-economic, and that the Commission accepted this in a Decision of 20 October 2004 in Case N 520/200[3] [7] [8] (‘the Decision of 20 October 2004’).
Meni, da lahko velika pomorska pristanišča od reforme leta 2008 samo izjemoma upravljajo javno opremo, kar je edina dejavnost, ki bi se lahko potencialno štela za gospodarsko dejavnost.
They explain that this activity enables all the terminals to be served and is necessary to ensure access, in total safety, to the channels and water areas of the port, for all operators needing it, and in this way permits free movement for all shipping.
Veliko pomorsko pristanišče Le Havre in gospodarska zbornica Bresta menita, da naj bi se kakršna koli preostala gospodarska dejavnost pristanišč vsekakor štela za pomožno, zato se taka dejavnost ne bi smela šteti za gospodarsko v skladu s točkama 18 in 207 obvestila z dne 19. julija 2016.
The dredging benefits all operators in the area served without distinction, and therefore the maritime community as a whole.
Združenje AFPI navaja, da je za pristanišča zagotavljanje donosnosti naložb, kar je odločilen cilj klasičnega podjetja pri izbiri naložb, na drugem mestu za javnim interesom.
Activities which are not economic
Združenje AFPI meni, da je Komisija sama v sklepu z dne 20. oktobra 2004 priznala, da projekti v zvezi s pristaniško infrastrukturo „ne bi bili nikoli začeti na povsem komercialni podlagi“.