natgillin/translations-raw huggingface dataset:
The GPM of Le Havre states that the structure of the port charges is determined at national level and that the Court of Justice, in Case C-343/95, attaches importance to the fact that tariffs are approved by a public authority.
Dodaja, da se lahko konkurenčno pravo uporablja samo za pridobitna ali komercialna podjetja in da se dobiček, ki ga ustvarijo notranja pristanišča (rečna pristanišča), ki nimajo delničarjev, dosledno reinvestira.
It considers that all the tasks assigned to GPMs by Article L. 5312-2 of the Transport Code (Code des Transports) are of a non-economic nature according to the decision-making practice of the Commission, and especially the Decision of 20 October 2004 and the decisions referred to in point 17(a) and (f) of the Commission Notice of 19 July 2016 on the notion of State aid [9] (‘the Notice of 19 July 2016’).
Gospodarska prednost
The GPM considers that the only activity which might previously have been considered an economic activity was the operation of public equipment, but that since the reform of 2008 GPMs can do this only on an exceptional basis.
Več upravljavcev francoskih pomorskih pristanišč in predstavnikov upravljavcev notranjih pristanišč meni, da zadevni ukrep predstavlja nadomestilo za naloge, ki so jih javni organi dodelili pristaniščem.
The GPM of Le Havre and the CCI of Brest consider that any residual economic activity of the ports should in any case be classified as ancillary, so that such an activity should not be regarded as economic in accordance with points 18 and 207 of the Notice of 19 July 2016.
Veliko pomorsko pristanišče Dunkerque trdi, da stroški teh nalog dosledno presegajo teoretično obračunan davek od dohodkov pravnih oseb.
The AFPI argues that, for ports, ensuring a return on investment, a decisive objective in the investment choices of a traditional undertaking, takes second place after the general interest.
Oprostitev davka torej pristaniščem ne bi dala gospodarske prednosti.
The AFPI considers that the Commission has itself acknowledged, in the Decision of 20 October 2004, that the port infrastructure projects ‘would never be carried out on a purely commercial basis’.
Selektivnost
It adds that competition law must apply only to undertakings with a profit-making or commercial objective and that the profits made by inland ports (river ports), which have no shareholders, are systematically reinvested.
Francoski organi in več upravljavcev francoskih pomorskih pristanišč menijo, da ukrep ni selektiven, saj se nanaša na vsa francoska pristanišča in je že več kot 70 let sestavni del francoskega davčnega sistema.
Economic advantage
Dodajajo, da naj Komisija ne bi mogla dokazati, v čem so pristanišča v dejanskem in pravnem položaju, ki je primerljiv s položajem drugih družb, ter opozarjajo, da pristanišča na podlagi nacionalnega prava zagotavljajo pogoje za delovanje, ki jih potrebujejo prevozniki za opravljanje nalog, ne da bi tem konkurirali ali jih nadomeščali, in morajo zagotavljati izvajanje nalog, ki pomenijo javno službo ali izhajajo iz zahtev javnih organov.
Several operators of French seaports and the representatives of operators of inland ports consider that the measure at issue compensates for the tasks assigned to ports by the public authorities.
Kar zadeva regijo Bretanja, naj bi dejstvo, da nekatera majhna pristanišča upravljajo gospodarske zbornice, kazalo na to, da so ta pristanišča v drugačnem položaju.
The GPM of Dunkirk maintains that the cost of these tasks systematically exceeds the theoretical corporate tax charge.
Gospodarska zbornica Bresta, upraviteljica pristanišča Brest, in veliko pomorsko pristanišče Le Havre navajata, da naj bi bila podlaga za oprostitev davka od dohodkov pravnih oseb člen 165 priloge 4 CGI, če pristanišča ne opravljajo pridobitnih dejavnosti, za katere se obračuna davek od dohodkov pravnih oseb.
Accordingly, the tax exemption does not confer an economic advantage on ports.
Zato naj bi bila ministrska sklepa z dne 11. avgusta 1942 in 27. aprila 1943 samo potrditev, da se za pristanišča uporabljajo splošne določbe člena 165 priloge 4 ter členov 205 in 206 CGI.
They add that the Commission has not proved how the ports are in a factual and legal situation comparable to that of other companies, and argue that the ports, under national law, provide the operating conditions necessary for transport operators to carry out their tasks, without competing with or substituting themselves for the latter, and must carry out tasks constituting public service obligations or an exercise of the official powers of a public authority.
Francoski organi in več upravljavcev francoskih pomorskih pristanišč navajajo, da Komisija ni dokazala izkrivljanja konkurence, konkurenca v prometu pa je majhna in privlačnost pristanišča se meri z velikim številom parametrov (zmogljivost drugih členov logistične verige), na katere zavezanost pristanišč davku od dohodkov pravnih oseb nima nobenega vpliva.
The GPM of Le Havre specifies that the large share of port charges in the budget of the ports, the extent of State control over the GPMs, and the fact that there are no ‘operators acting under normal economic conditions … in view of the legal monopoly exercised by the GPMs over the management of the ports’ differentiates them from other operators.
Združenje AFPI meni, da si notranja pristanišča – drugače kot pomorska pristanišča – medsebojno ne konkurirajo, ker so zaledna območja veliko manjša in različna.
For the Brittany region, the fact that certain small ports are managed by CCIs shows that they are in a different situation.
Francoski organi in več upravljavcev francoskih pomorskih pristanišč menijo, da dejavnost malih pristanišče (pristanišč, ki niso del vseevropskih prometnih omrežij) ne izkrivlja konkurence glede na obseg njihove dejavnosti in njihov predvsem lokalen vpliv, zlasti ker dejavnost malih francoskih pristanišč skupaj predstavlja samo 1 % celotnega prometa Unije.
The CCI of Brest, which is the manager of the port of Brest, and the GPM of Le Havre state that the basis of the corporate tax exemption for ports is Article 165 of Annex 4 to the CGI, because the ports do not engage in profit-making activities of a nature to be subject to corporate tax.
Komisija sama je priznala, da „po ustaljeni praksi pomoč za infrastrukturo v pristaniščih, katerih delež na zadevnem trgu je manjši od 5 % potniškega ali tovornega prometa, nima negativnih učinkov na konkurenco in trgovino med državami članicami“ (sklep z dne 11. aprila 2016 v zadevi SA.43975 o pristanišču Funchal) [11].
Thus, the ministerial decisions of 11 August 1942 and 27 April 1943 are merely the confirmation of the application to ports of the general provisions of Article 165 of Annex 4 and Articles 205 and 206 of the CGI.
Več zainteresiranih strani meni, da čezmorska pristanišča ne morejo konkurirati pristaniščem drugih držav članic.
Referring to the French Constitutional Council, which has held that a derogation is possible from the principle of equal treatment in matters of taxation, provided that the legislature bases the differences of treatment on objective, rational criteria in accordance with the aims pursued by the measure and provided that the measure does not entail any clear breach of equal treatment in terms of charges levied by the State (Decision No 2012-238 QPC, 20 April 2012) [10], several operators of French seaports also maintain that the measure at issue does not create any clear breach of equal treatment in terms of charges levied by the State.
Po mnenju francoskih organov in več zainteresiranih strani bi danes uvedba davka od dohodkov pravnih oseb za francoska pristanišča dejansko pomenila izkrivljanje konkurence med evropskimi pristanišči, saj imajo vse države različne davčne stopnje.
Distortion of competition and effect on trade
Dodajajo, da veliko držav svojim pristaniščem dodeljuje finančno podporo na različne načine, davčne ali drugačne.
The French authorities and several operators of French seaports argue that the Commission has not demonstrated any restriction on competition, whereas the traffic in which there is competition is small and the attractiveness of a port is measured by a very large number of parameters (the performance of the other links of the logistics chain) on which subjecting ports to corporate tax will have no impact.
Pristanišče Rotterdam meni, da bo davek od dohodkov pravnih oseb za nizozemska pristanišča leta 2017 pomenil znaten strošek, ki ga njihovim konkurentom, zlasti pristaniščema Dunkerque in Le Havre, ni treba plačevati.
The AFPI considers that, in contrast to the seaports, the inland ports are not in competition with one another as their hinterlands are far smaller and separate.
Združljivost
The French authorities and several operators of French seaports consider that the activity of the small ports (ports which do not belong to trans-European transport networks) has no effect on competition, due to their volume of business and the essentially local nature of their impact, especially since the combined activity of the small French ports accounts for only 1 % of the total traffic of the Union.
Po mnenju francoskih organov in več upravljavcev francoskih pristanišč je zadevna oprostitev v vsakem primeru združljiva z notranjim trgom, ker omogoča zagotavljanje nadomestila za nekatere naloge, ki jih financirajo pristanišča in ki spadajo med pristojnosti javnih organov (naloge v zvezi s kapitanijami, poglabljanjem dna za dostop do pristanišča, vzdrževanjem zaščitnih objektov, kopenskimi dostopnimi potmi, varstvom okolja ter varnostjo in zaščito).
The Commission itself has recognised that ‘in well-established case practice … aid to infrastructure in ports with minor shares below 5 % of the EU passenger or freight traffic did not produce undue negative effects on competition and trade between Member States’ (Decision of 11 April 2016 in Case SA.43975 Port of Funchal) [11].
Ker znesek davka od dohodkov pravnih oseb, katerega je pristanišče oproščeno, ne presega zneska dajatev, ki spadajo med pristojnosti javnih organov, in je celo precej manjši od tega drugega zneska, naj bi bila ta oprostitev združljiva z notranjim trgom.
Several interested parties consider that the overseas ports do not have the capacity to compete with the ports of other Member States.
Predstavniki upravljavcev notranjih pristanišč poudarjajo, da imajo notranja pristanišča pomembno vlogo pri razvoju multimodalnega prevoza, da naložbe pristanišč spadajo na področje uporabe člena 93 PDEU (usklajevanje prometa) in da tudi oprostitev davka od dohodkov pravnih oseb spada na področje uporabe člena 107(3)(b) PDEU v zvezi s pomembnimi projekti v evropskem interesu, kot so kanal Sena - Severna Evropa in vseevropski prometni koridorji.
For the French authorities and several interested parties, subjecting the French ports to corporate tax now would in fact lead to a distortion of competition between European ports, as the States all apply different taxation rates.
Združenja AFPI navaja, da bi se člen 93 PDEU lahko uporabljal, ker določa „nadomestilo za opravljanje določenih storitev, ki so del javne službe“.
They add that a large number of States provide financial assistance for their ports under a variety of tax or other arrangements.
Po mnenju francoskih organov in več čezmorskih zainteresiranih strani bi bilo treba združljivost ukrepa za čezmorska pristanišča proučiti kot poseben primer glede na člen 349 PDEU.
The port of Rotterdam considers that, for the Dutch ports, corporate tax will represent a considerable cost in 2017 which their competitors, and especially the ports of Dunkirk and Le Havre, do not have to pay.
Zaradi majhnega trga, otoškosti ali izoliranosti teh ozemelj ter oddaljenosti od katerega koli drugega evropskega pristanišča se zdi zadevni ukrep brez pomena za konkurenco.
Compatibility
Veliko pomorsko pristanišče na Guadeloupu omenja predlog o združitvi pomoči za tekoče poslovanje za čezmorski promet iz Uredbe Komisije (EU) št. 651/2014 [12] (v nadaljnjem besedilu: uredba o splošnih skupinskih izjemah).
The French authorities and several operators of French ports argue that the exemption at issue is in all cases compatible with the internal market as it allows compensation for certain tasks financed by the ports, constituting an exercise of the official powers of a public authority (tasks related to the harbourmaster's office, dredging of port accesses, maintenance work for coastal defences, land access, protection of the environment and security and safety).
Veliko pomorsko pristanišče v Gvajani meni, da opravlja nalogo splošnega pomena (javna varnost, nacionalna obramba, oskrba), ne da bi se spremenili trgovinski pogoji, ker je pristanišče izključno sredstvo za oskrbo.
Since the amount of corporate tax from which each port is exempted does not exceed the amount of the costs arising from the exercise of the official powers of a public authority, and is even well below this latter amount, the exemption is compatible with the internal market.
Zaradi stroškov namreč letalski tovorni promet, namenjen na to ozemlje, predstavlja samo 1 % celotnega tovornega prometa.
The representatives of the inland port managers emphasise that the inland ports play an important role in the development of multimodal transport, that the investments made by the ports fall within the scope of Article 93 TFEU (coordination of transport) and that the corporate tax exemption also falls within the scope of Article 107(3)(b) TFEU concerning important projects of European interest, such as Seine Northern Europe and the trans-European transport corridors.
Zainteresirane strani menijo, da bi odprava oprostitve davka od dohodkov pravnih oseb podražila oskrbo ozemlja – kar bi vplivalo na ceno blaga za končne kupce –, zmanjšala pa bi se tudi naložbena sposobnost.
The AFPI specifies that Article 93 TFEU could be applicable in that it provides for the ‘reimbursement for the discharge of certain obligations inherent in the concept of a public service’.
Poudarjajo, da bi bila taka odprava v nasprotju z drugimi davčnimi določbami o odstopanju, ki jih je Komisija sprejela kot ukrepe davčne pomoči naložbam ali nične stopnje DDV, ki omogočajo zmanjšanje stroškov potrošniških tokov.
The French authorities and several overseas interested parties argue that for the ports located overseas the compatibility of the measure should be examined specifically in the light of Article 349 TFEU.
Časovni načrt postopka
Due to the narrowness of the markets, the insular or isolated nature of these territories, and the remoteness from any other European port, the measure at issue has no impact on competition.
Več upravljavcev francoskih pomorskih pristanišč od Komisije zahteva prekinitev tekočega postopka do dokončanja sedanje evropske pristaniške agende, zlasti revizije uredbe o splošnih skupinskih izjemah in predloga uredbe o vzpostavitvi okvira za dostop do trga pristaniških storitev in finančno preglednost pristanišč (v nadaljnjem besedilu: predlog uredbe o pristaniških storitvah) [13].
The GPM of Guadeloupe mentions the proposal to integrate overseas transport operating aid in Commission Regulation (EU) No 651/2014 [12] (‘the General Block Exemption Regulation’).
Začudeni so nad hitrostjo postopka proti Franciji, medtem ko je Komisija z Nizozemsko dvajset let izmenjavala mnenja, preden je sprejela končno odločitev.
The GPM of French Guiana considers that it is carrying out a task of general interest (public safety, national defence, provisioning) without adversely affecting the conditions of trade, because the port is the only way of obtaining supplies.
Pristanišče Rotterdam zahteva, naj Komisija odloži uvedbo davka od dohodkov pravnih oseb za nizozemska pristanišča, dokler se ne izvede sektorska raziskava in dokler ne bodo vsa pomorska pristanišča na območju severne Evrope (južna obala Severnega morja) hkrati postala zavezana davku, ali da naj vsaj hitro in sočasno uvede davek od dohodkov pravnih oseb za belgijska in francoska pristanišča.
Due to its cost, freight transport by air to the territory accounts for only 1 % of total freight transport.
PRESOJA UKREPOV
The interested parties consider that the abolition of the corporate tax exemption would lead to an increase in the cost of provisioning the territory — which would be reflected in the price of goods for end customers — and to a reduction in investment capacity.
Obstoj državne pomoči v smislu člena 107(1) PDEU
They stress that abolition of the exemption would be counter to other derogating tax provisions accepted by the Commission, such as investment grants or zero rating of VAT, which enable the cost of consumption flows to be reduced.
V skladu s členom 107(1) PDEU je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami.
Timetable for the procedure
Splošno
Several operators of French seaports asked the Commission for suspension of the procedure in progress until the current European port agenda has been finalised, and especially the revision of the General Block Exemption Regulation and the proposal for a Regulation establishing a framework for access to the port services market and financial transparency of ports (‘the proposal for a Regulation on port services’) [13].
V skladu z ustaljeno sodno prakso „pojem podjetje zajema vse subjekte, ki opravljajo gospodarske dejavnosti, ne glede na pravni status subjekta in način njegovega financiranja“ [14].
They were surprised by the rapidity of the procedure brought against France when the Commission exchanged views for about 20 years with the Netherlands before adopting a final decision.
Po mnenju Sodišča je „gospodarska dejavnost vsaka dejavnost, ki obsega ponujanje blaga ali storitev na določenem trgu“ [15].
The port of Rotterdam asks the Commission to postpone subjecting the Dutch ports to corporate tax until a sector inquiry has been carried out and all the seaports in the north European range (ports on the southern coast of the North Sea) become subject simultaneously to the tax or, at the very least, to subject the Belgian and French ports to corporate tax rapidly and simultaneously.
V skladu s sodno prakso [16] je Komisija v vrsti odločb ugotovila, da sta komercialna uporaba in gradnja pristaniške infrastrukture gospodarski dejavnosti [17].
ASSESSMENT OF THE MEASURES
Na primer, komercialna uporaba pristaniškega terminala, dana na voljo uporabnikom za plačilo dajatve, je gospodarska dejavnost [18].
Presence of State aid within the meaning of Article 107(1) TFEU
Poleg tega je Sodišče implicitno, vendar jasno, že priznalo gospodarska narava nekaterih pristaniških dejavnosti, zlasti „operacij natovarjanja, raztovarjanja, pretovarjanja, skladiščenja in nas splošno premikanja blaga ali kakršnega koli materiala v pristanišču“ [19].
According to Article 107(1) TFEU, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.
Ta načela se ne uporabljajo samo za pomorska pristanišča, temveč tudi za notranja pristanišča [20].
General
Komisija ne oporeka temu, da je lahko na pristanišča preneseno izvajanje nekaterih nalog javnih organov ali negospodarskih nalog, kot so nadzor in varnost pomorskega prometa [21] ali nadzor onesnaževanja [22], niti tem, da pri izvajanju teh nalog pristanišča niso podjetja v smislu člena 107(1) PDEU.
According to settled case-law, ‘the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed’ [14].
Komisija v zvezi s tem navaja, da lahko oprostitev davka od dohodkov pravnih oseb, na katero se nanaša ta postopek, pomeni državno pomoč samo, če se nanaša na prihodke, ustvarjene z gospodarskimi dejavnostmi.
The Court of Justice has held that ‘an economic activity is any activity consisting in offering goods and services on a given market’ [15].
Vendar dejstvo, da subjekt izvaja eno ali več državnih ali negospodarskih dejavnosti, ne zadostuje, da ne bi bil na splošno opredeljen kot „podjetje“.
In line with the case-law [16], the Commission has established, in a series of decisions, that the commercial operation and construction of port infrastructure constitute economic activities [17].
Pristanišče se torej šteje za „podjetje“, če – in kolikor – dejansko opravlja eno ali več gospodarskih dejavnosti.
For example, the commercial operation of a port terminal by making it available to users against the payment of a fee constitutes an economic activity [18].
Francoska pristanišča lahko opravljajo več vrst gospodarskih dejavnosti, ki ustrezajo zagotavljanju različnih storitev na več trgih [23].
Likewise, the Court of Justice has already implicitly, but quite definitely, recognised the economic nature of certain port operations, in particular the ‘loading, unloading, transhipment, storage and general movement of goods or material of any kind within the port’ [19].
Prvič, pristanišča zagotavljajo splošne storitve plovilom s tem, ko jim za plačilo omogočajo dostop do pristaniške infrastrukture.
These principles apply not only to seaports, but also to inland ports [20].
Drugič, nekatera pristanišča plovilom zagotavljajo bolj specifične storitve, med drugim pilotažo, dviganje, ravnanje s tovorom, privezovanje, in sicer tudi za plačilo.
The Commission does not dispute that ports may be delegated to perform certain public authority or non-economic tasks, such as maritime traffic control and safety [21] or anti-pollution surveillance [22], or that, in carrying out these tasks, the ports are not undertakings within the meaning of Article 107(1) TFEU.
V prvih dveh primerih se plačilo, ki ga prejme pristanišče na splošno imenuje „pristaniška pristojbina“ [24].
The exemption from corporate tax at issue here is therefore of a nature to constitute State aid only if it relates to income generated by economic activities.
Tretjič, pristanišča za plačilo dajejo določeno infrastrukturo ali nekatera zemljišča na voljo podjetjem, ki te prostore uporabljajo za lastne potrebe ali da plovilom zagotavljajo nekatere pristaniške storitve, omenjene zgoraj [25].
On the other hand, the fact that an entity performs one or more functions of a sovereign state or one or more non-economic activities is not enough to take away the designation of ‘undertaking’ for all purposes.
Vsa francoska pristanišča ne opravljajo nujno vseh zgoraj omenjenih dejavnosti.
A port will be regarded as an ‘undertaking’ if — and to the extent that — it in fact carries out one or more economic activities.
Zlasti, kot poudarjajo nekatera med njimi, velika pomorska pristanišča načeloma ne morejo več upravljati „opreme, ki se uporablja za operacije natovarjanja, raztovarjanja, ravnanja s tovorom in skladiščenja v zvezi s plovili“ (člen L. 5312-4 francoskega zakonika o prometu).
The French ports may engage in several types of economic activities corresponding to the supply of various services on several markets [23].
Vendar se zdi, da nekatera velika pomorska pristanišča še naprej upravljajo to opremo in zagotavljajo zadevne storitve [26].
First, ports supply a general service to ships by providing them with access to the port infrastructure in exchange for a remuneration.
Če ima javni organ široko diskrecijsko pravico za opredelitev tistih med gospodarskimi dejavnostmi, ki bi lahko bile storitve splošnega gospodarskega pomena, to ne izključuje tega, da so te dejavnosti gospodarske.
Second, certain ports provide more particular services to ships, such as piloting, lifting, handling, or mooring, also in exchange for remuneration.
V skladu z ustaljeno sodno prakso namreč sam pojem „gospodarska dejavnost“ izhaja iz dejstev, med drugim obstoja trga za zadevne storitve, in ni odvisen od nacionalne izbire ali ocene.