natgillin/translations-raw huggingface dataset:
Thus, in the context of the public consultation of the interested parties on a draft Regulation in the ports sector, ‘All stakeholders stressed the need for a stable and fair level playing field […] for inter-port (competition between ports) […] competition in the EU.’ [87] Likewise, the ports, and especially the inland ports and more generally inland waterway transport of which they form a constituent part, are in competition with other forms of transport.
Glede na zgoraj predstavljene razloge davčna oprostitev, ki jo določa člen 180(2) CIR za belgijska pristanišča, pomeni državno pomoč v smislu člena 107(1) PDEU, če oproščeni dohodki izhajajo iz gospodarskih dejavnosti, ki jih opravljajo pristanišča.
Moreover, competition is particularly exacerbated between the Belgian and Dutch coastal ports (mention is often made in this context of the Amsterdam — Rotterdam — Antwerp area).
ZDRUŽLJIVOST UKREPA Z NOTRANJIM TRGOM
By strengthening the position of beneficiaries in international trade, the measure is therefore likely to affect intra-EU trade and distort competition.
Zadevna država članica mora dokazati, da je mogoče ukrepe državne pomoči obravnavati kot združljive s skupnim trgom.
Moreover, the alleged fact that similar State aid measures exist in other Member States and the behaviour of the Commission concerning these possible measures have no bearing on the classification of the measure concerned as State aid, since the measure in favour of the Belgian ports referred to in Article 180(2) of the CIR has the consequence of improving their competitive situation in relation to a reference situation in which they would be taxed under the normal conditions of the corporate tax system [88].
Belgijski organi v svojih različnih prispevkih, odgovorih in pripombah niso predložili nobenega argumenta v zvezi z združljivostjo ukrepa.
In addition, even though it can be considered that the ports benefit from a legal monopoly to offer their services within the port they operate, the transport services they offer are, at least to a certain extent, in competition with those offered by other providers of transport services, notably the ports of other Member States.
Valonija in valonska pristanišča menijo, da bi lahko bila člena 93 in 106(2) PDEU ustrezna podlaga za združljivost.
The opinion of the Dutch competition authority cited by the interested parties is not relevant in the context of the current State aid procedure as it does not concern the assessment of a scheme in relation to Article 107 TFEU, which requires a specific examination of the competition criterion.
Pristaniška organa v Anversu in Zeebrugesu trdita enako za člen 93 PDEU.
Moreover, Article 25 of the Flemish Port Decree of 2 March 1999 implies that the tariffs used by the ports have a bearing on their competitive position [89].
Prvič, člen 106(2) PDEU določa, da se lahko nadomestilo za opravljanje nalog javne službe razglasi za združljivo z notranjim trgom, če izpolnjuje določene pogoje [90].
The existence of competition between European ports is moreover also confirmed by the comments of the Dutch public ports.
Vendar Komisija opominja, da obravnavani ukrep, ki znesek pomoči povezuje z ustvarjenim dobičkom, ni vezan na neto stroške nalog javne službe niti omejen nanje [91], medtem ko je to nujen pogoj za to, da se pomoč prizna za združljivo na podlagi člena 106(2) PDEU.
Furthermore, the references to paragraphs 211, 219 and 220 of the Notice of 19 July 2016 are not relevant in the present case as they do not concern the port infrastructure mentioned in paragraph 215.
Zato se ne more šteti, da je navedeni ukrep nadomestilo za javno službo, ki je združljivo z notranjim trgom, in ni združljiv na podlagi člena 106(2) PDEU.
The latter indicates that ‘public funding of port infrastructure favours an economic activity and is hence in principle subject to State aid rules’ and that ‘ports may compete with one another and the financing of port infrastructure is therefore also likely to affect trade between Member States’.
Drugič, člen 93 PDEU določa, da se lahko tudi pomoči, ki so potrebne za usklajevanje prometa ali ki so nadomestilo za opravljanje določenih storitev, ki so del javne službe, razglasijo za združljive z notranjim trgom.
Moreover, paragraphs 219 and 220 of the Notice indicate that aidfor the construction of the infrastructure concerned may not affect intra-Community trade or competition, whereas the measure at issue in the present procedure does not constitute aid for construction of infrastructure but operating aid linked to the profit made in the context of its operation.
Pristanišča na celinskih vodah imajo pomembno vlogo pri razvoju multimodalnega prevoza, vendar vse naložbe pristanišč ne spadajo na področje uporabe člena 93 PDEU, ki je omejeno na pomoči za potrebe usklajevanja prometa.
CONCLUSION
Poleg tega oprostitev davka od dohodkov družb ne pomeni pomoči za naložbe, temveč pomoč za tekoče poslovanje, ki ni usmerjena v posebne naložbe.
In the light of the arguments set out above, the tax exemption for the Belgian ports provided for in Article 180(2) of the CIR constitutes State aid within the meaning of Article 107(1) TFEU, in so far as the exempted revenue is generated by economic activities carried out by the ports.
Ukrep omogoča prednost podjetjem, ki ustvarijo največ dobička in so torej a priori bolj sposobne financirati naložbe.
COMPATIBILITY OF THE MEASURE WITH THE INTERNAL MARKET
Ni usmerjen niti v nadomestilo stroškov za opravljanje nekaterih storitev, ki so del javne službe, kot je navedeno zgoraj.
It is for the Member State concerned to demonstrate that the State aid measures can be regarded as compatible with the internal market.
Poleg tega ukrep, in sicer oprostitev davka, omogoča ugodnost, ki ni omejena glede na kakršne koli stroške.
In their various contributions, responses and comments, the Belgian authorities have not put forward any arguments concerning the compatibility of the measure.
Ni torej omejen na znesek, potreben za zagotavljanje usklajevanja prometa niti nadomestila za določene storitve, ki so del javne službe, in torej ne zagotavlja spoštovanja načela sorazmernosti.
The Walloon Region and the Walloon ports consider that Article 93 and 106(2) TFEU could constitute appropriate bases for compatibility.
Prav tako nima ugotovljenega spodbujevalnega učinka.
The port authorities of Antwerp and Zeebrugge do likewise regarding Article 93 TFEU.
Zato se člen 93 PDEU ne uporablja.
First, Article 106(2) TFEU provides that compensation for carrying out public service tasks can be declared compatible with the internal market if it meets certain conditions [90].
Tretjič, čeprav se ne Belgija ne zainteresirane strani niso sklicevale na člen 107(3)(c) PDEU, je Komisija proučila, ali obravnavani ukrep „pospeš[uje] razvoj določenih gospodarskih dejavnosti ali določenih gospodarskih območij,“ ne da bi spreminjal trgovinske pogoje v obsegu, ki bi bil v nasprotju s skupnimi interesi.
However, the Commission points out that the measure at issue, which links the amount of aid to the profits made, is not linked or limited to the net costs of the public service tasks [91], whereas this is a precondition for the aid to be recognised as compatible on the basis of Article 106(2) TFEU.
Zaradi razlogov, ki so bili že navedeni zgoraj (neobstoj sorazmernosti, neobstoj spodbujevalnega učinka in neobstoj povezave z opredeljenim ciljem splošnega pomena), Komisija meni, da se člen 107(3)(c) PDEU ne uporablja.
Consequently, the measure cannot be regarded as public service compensation compatible with the internal market and is not compatible on the basis of Article 106(2) TFEU.
OBSTOJEČA POMOČ ALI NOVA POMOČ
Second, Article 93 TFEU stipulates that aids which meet the needs of coordination of transport or represent reimbursement for the discharge of certain obligations inherent in the concept of a public service can also be declared compatible with the internal market.
Belgijski organi so pojasnili, da so pristanišča zavezana za plačilo davka od dohodkov pravnih oseb od šestdesetih let dvajsetega stoletja, pred tem obdobjem pa so bila zavezana za plačilo cedularnega davka, ki je davek, podoben davku od dohodka pravnih oseb.
Although the ports play a major role in the development of multimodal transport, not all the investments made by the ports are covered by Article 93 TFEU, which is limited to aids which meet the needs of coordination of transport.
Davčna obravnava pristanišč je bila vezana tudi na pravni status pristanišč, ki se je s časom spreminjal.
Moreover, the corporate tax exemption does not constitute investment aid but operating aid which is not targeted at specific investments The measure favours undertakings making the most profit or therefore having greater internal capacity prima facie to finance investments.
V skladu s členom 1(b)(i) postopkovne uredbe sheme pomoči, ki se izvajajo pred začetkom veljavnosti Pogodbe, pomenijo obstoječe sheme pomoči.
It is not targeted either at compensation for the cost of certain obligations inherent in the concept of a public service, as pointed out above.
Glede na razpoložljive informacije se je oprostitev davka od dohodkov družb v korist pristanišč uporabljala že pred letom 1958 in se od takrat vsebinsko ni spremenila.
It is therefore not limited to the amount needed for coordination of transport or for reimbursement for the discharge of certain obligations inherent in the concept of a public service and therefore does not guarantee compliance with the principle of proportionality.
ZAHTEVA BELGIJSKIH ORGANOV, DA SE BELGIJSKIM PRISTANIŠČEM ODOBRI PREHODNO OBDOBJE
It has no identified incentive effect either.
Kar zadeva zahtevo belgijskih organov po prehodnem obdobju, Komisija opozarja, da v tej fazi postopka v zvezi z obstoječo pomočjo prehodnega obdobja načeloma ni mogoče odobriti, razen v izrednih okoliščinah.
Therefore Article 93 TFEU is not applicable.
V končnem sklepu lahko Komisija zadevni državi članici odobri samo razumen rok za izvedbo glede na zahtevane spremembe.
Third, and although Article 107(3)(c) was not invoked either by Belgium or by the interested parties, the Commission has examined whether the measure at issue is of a nature to ‘facilitate the development of certain economic activities or of certain economic areas’ without adversely affecting trading conditions to an extent contrary to the common interest.
Komisija opominja tudi, da so imeli belgijski organi od začetka postopka sodelovanja, ki se je začel 9. julija 2014, na voljo že določeno obdobje za razmislek o morebitnih spremembah zakonodaje.
For the reasons already set out above (absence of proportionality, absence of incentive effect and absence of link with an identified public interest objective), the Commission considers however that Article 107(3)(c) TFEU is not applicable.
Dodaja tudi, da ne gre za to, da bi pristaniščem naložili za davek od dohodkov družb s 1. januarjem 2017, kot se bojijo belgijski organi.
EXISTING AID OR NEW AID
Komisija mora v skladu z obvezno vlogo, ki jo ima na podlagi členov 107 in 108 PDEU, ustrezno odpraviti državno pomoč, ki se šteje za nezdružljivo z im trgom, in ponovno vzpostaviti razmere poštene konkurence.
The Belgian authorities explained that the ports have been subject to the tax on legal persons since the 1960s and that prior to this they were subject to schedular tax (impôt cédulaire/cedulaire belastingen), which is similar to the tax on legal persons.
Če Komisija meni, da je nekaterim podjetjem odobrena pomoč, ki ni združljiva, v tej fazi postopka načeloma ne more prekiniti postopka o obravnavani državni pomoči ali odobriti prehodnega obdobja, saj bi s tem dovolila, da se še daljše obdobje izplačuje pomoč, ki ni združljiva z notranjim trgom, kar ne bi bilo pravično niti do konkurentov, ki ne prejemajo pomoči ali ki prejemajo manjši znesek pomoči.
The tax treatment accorded to the ports was also linked to their legal status, which has changed over time.
Komisija v zvezi s tem navaja, da nizozemska pristanišča, ki so od 1. januarja 2017 zavezana za plačilo davka od dohodkov družb, od nje zahtevajo, naj za belgijska pristanišča hitro uvede davek od dohodkov družb.
According to the Belgian authorities, the ports were already subject to the tax on legal persons prior to the entry into force of the Treaty of Rome in 1958.
Kot je navedeno zgoraj, morebitni obstoj druge državne pomoči drugim pristaniščem v drugih država članicah ne utemeljuje prekinitve postopka ali poročila o začetku veljavnosti nacionalnih ukrepov, s katerimi se izvaja sklep Komisije.
On the basis of the information received, it would appear that the ports have always been exempt from corporate tax.
Posledica takega poročila bi bila podaljšanje sedanjih izkrivljanj med pristanišči na severu Evrope, natančneje med belgijskimi, pristanišči, že omenjenimi nizozemskimi pristanišči in francoskimi pristanišči, saj so ta predmet podobnega vzporednega sklepa o ukinitvi davčnih oprostitev, do katerih so zdaj upravičena.
In accordance with Article 1(b)(i) of the Procedural Regulation, aid schemes that were put into effect prior to the entry into force of the Treaty are existing aid schemes.
Nadalje, dejstvo, da naj bi Komisija v zadevi SA.25338 [92] Nizozemski domnevno omogočila daljše obdobje za izvedbo, se ne more šteti v podporo zahtevi po prehodnem obdobju v obravnavani zadevi.
On the basis of the information available, the exemption from corporate tax for the ports was applicable before 1958 and has not undergone any substantial changes since then.
Komisija obravnava vse države članice na enak način in vsako zadevo glede na njene značilnosti, zadeve v zvezi s Nizozemsko pa ni mogoče primerjati z zadevo v zvezi z Belgijo.
Consequently, the measure is deemed to be an existing aid scheme.
Poleg tega je Komisija v končnem sklepu izrecno zavrnila, da bi Nizozemski odobrila prehodno obdobje, čeprav so v drugih državah članicah še vedno obstajali podobni ukrepi.
CONCERNING THE REQUEST OF THE BELGIAN AUTHORITIES TO GRANT A TRANSITIONAL PERIOD FOR THE BELGIAN PORTS
Opozoriti je treba tudi, da je morala Nizozemska zadevne davčne ugodnosti odpraviti pred Belgijo, kar ne daje prednosti njenim pristaniščem.
As regards the request for a transitional period made by the Belgian authorities, the Commission recalls that, at this stage of the procedure concerning existing aid, a transitional period cannot in principle be granted, unless there are exceptional circumstances.
Poleg tega v obravnavanem primeru trditve belgijskih organov glede težav z usklajevanjem z notranjim pravom ne pomenijo izrednih okoliščin, ki bi upravičevale prehodno obdobje.
In the final decision, the Commission can grant the Member State concerned only a reasonable period for implementation in the light of the modifications required.
Kot je Komisija opozorila zgoraj, bi odprava člena 180(2) CIR načeloma zadostovala za to, da bi pristanišča postala zavezana za plačilo davka od dohodkov družb.
The Commission also notes that, since the start of the cooperation procedure launched on 9 July 2014, the Belgian authorities have already had a certain amount of time in which to start considering possible legislative amendments.
Tudi dejstvo, da belgijsko davčno pravo ne ureja izrecno prehoda pravne osebe z davka od dohodkov pravnih oseb na davek od dohodkov družb, ni zadosten argument; belgijska davčna uprava lahko(in to uporablja) ponovno opredeli dejavnost subjekta, zavezanega za plačilo davka od dohodkov pravnih oseb, tako da zanj uvede davek od dohodkov družb, brez zakonodajnega ukrepa, ki ureja ta prehod.
It also points out that there is no question, as the Belgian authorities feared, of the ports being made subject to corporate tax from 1 January 2017.
Nazadnje, belgijski organi niso pojasnili, v čem bi bila odprava brezpogojne oprostitve davka od dohodkov družb za pristanišča v nasprotju z načelom enakosti, tudi če se predpostavlja, da bi bila ta okoliščina, ki izhaja iz notranjega prava, upoštevna za odobritev prehodnega obdobja.
In accordance with the mandatory role allotted to it by Articles 107 and 108 TFEU, the Commission must end State aid deemed incompatible with the internal market and re-establish the conditions for a level playing field as quickly as possible.
Nasprotno, nedavno reformo, s katero se za belgijske komunalne službe uvaja davek od dohodkov družb, pri čemer so ga bile prej oproščene in so bile zavezane za plačilo davka od dohodkov pravnih oseb (prav tako kot pristanišča), je belgijska vlada predstavila kot tako, ki spodbuja enako obravnavo [93].
If, at this stage in the procedure, the Commission considers that incompatible aid has been granted to certain undertakings, it cannot in principle suspend the State aid procedure in question or grant a transitional period, since that would amount to authorising the payment of aid incompatible with the internal market for a longer period, which would also be unfair in relation to competitors not receiving aid or even a lower amount of aid.
Poleg tega Komisija ni nikoli odobrila zadevnega ukrepa, ki ga belgijski organi niso nikoli priglasili.
The Commission notes in this respect that the Dutch ports, which have been subject to corporate tax since 1 January 2017, have asked it to take rapid action to ensure that the Belgian ports are subject to corporate tax.
Za obravnavani primer se torej ne uporabljajo načela pravne varnosti in legitimnega pričakovanja, saj je ukrep obstoječa pomoč in Komisija ne more odrediti vračila pomoči, odobrene v preteklosti.
As pointed out above, the possible existence of other State aid to other ports in other Member States does not justify suspension of the procedure or a delay in the entry into force of the national measures implementing the Commission decision.
ZAHTEVE NIZOZEMSKIH PRISTANIŠČ
Such a delay would have the effect of prolonging the current distortions between Northern European ports, and more precisely between the Belgian ports, the Dutch ports already mentioned, and the French ports, since the latter are the subject of a similar parallel decision abolishing the tax exemptions from which they currently benefit.
Kar zadeva zahtevo nizozemskih pristanišč po preložitvi uvedbe davka od družb zanje, Komisija opozarja, da se ta postopek ne nanaša na nizozemska pristanišča, temveč na belgijska pristanišča.
Also the fact that the Commission allegedly allowed the Netherlands a longer implementation period in case SA.25338 [92] is not relevant in support of a request for a transitional period in the present case.
Poleg tega je Komisija v končnem sklepu v zadevi SA.25338 v zvezi z nizozemskimi pristanišči [94] zavrnila preložitev uvedbe davka od dohodkov družb za nizozemska pristanišča iz istih načelnih razlogov, kot so navedeni v tem sklepu.
The Commission treats all Member States equally and each case in the light of its specific characteristics and the Dutch case cannot be compared to the Belgian case.
Poleg tega uvedba davka od dohodkov družb za nizozemska pristanišča izhaja iz nizozemskega nacionalnega prava in Komisija v okviru člena 107 PDEU nikakor ni pristojna, da bi državi članici naložila, naj spremeni svojo zakonodajo, da bi določenim gospodarskim subjektom odobrila državno pomoč.
Incidentally, in its final decision, the Commission explicitly refused to allow the Netherlands a transitional period in spite of the existence of similar measures still in force in other Member States.
Oprostitev davka od dohodkov družb v korist belgijskih pristanišč iz člena 180(2) CIR je obstoječa shema državne pomoči, ki ni združljiva z notranjim trgom.
It should also be noted that the Netherlands had to end the tax advantages at issue before Belgium, so its ports have not received favourable treatment.
Zato morajo belgijski organi odpraviti obravnavano oprostitev davka od dohodkov družb in za zadevne subjekte uvesti davek od dohodkov družb.
In addition, in the present case, the arguments put forward by the Belgian authorities concerning compliance difficulties under domestic law do not constitute exceptional circumstances of a nature to justify a transitional period.
Ta ukrep mora biti sprejet pred koncem koledarskega leta, ki teče na dan tega sklepa, in se začne uporabljati najpozneje za dohodke, ustvarjene z gospodarskimi dejavnostmi, z začetkom davčnega leta, ki sledi njegovemu sprejetju –
In particular, as the Commission has pointed out above, the repeal of Article 180(2) of the CIR should suffice in principle for the ports to be made liable to corporate tax.
SPREJELA NASLEDNJI SKLEP:
Similarly, the fact that the transfer of a legal person from the tax on legal persons to corporate tax is not explicitly governed by Belgian tax law is nota sufficient argument; the Belgian tax authority has the possibility (and uses it) to reclassify the activity of an entity subject to the tax on legal persons in order for it to be subject to corporate tax, in the absence of any legislative measure organising this transfer.
Člen 1
Finally, the Belgian authorities do not explain how the abolition of an unconditional exemption from corporate tax for the ports would be contrary to the principle of equal treatment, even supposing that this circumstance, derived from national law, is relevant for the allowance of a transitional period.
Oprostitev davka od dohodkov družb v korist belgijskih pristanišč iz člena 180(2) CIR je obstoječa shema državne pomoči, ki ni združljiva z notranjim trgom.
On the contrary, the recent reform to make Belgian intermunicipal associations liable to corporate tax, when they were previously exempted from this tax and subject to the tax on legal persons (which is also the case for the ports), was presented by the Belgian Government as designed to promote equal treatment [93].
Člen 2
Moreover, the Commission has never approved the measure at issue which has never been notified by the Belgian authorities.
Belgija mora odpraviti oprostitev davka od dohodkov družb iz člena 1 in za subjekte, v korist katerih se uporablja ta oprostitev, uvesti davek od dohodkov družb.
The principles of legal certainty and legitimate expectations are therefore not applicable in the present case, especially as, since the measure is existing aid, the Commission cannot order the recovery of the aid granted in the past.
Ukrep, s katerim bo Belgija izpolnila obveznosti, ki izhajajo iz odstavka 1, mora biti sprejet do konca koledarskega leta, ki teče na dan uradnega obvestila o tem sklepu.
CONCERNING THE REQUESTS OF THE DUTCH PORTS
Ta ukrep se mora začeti uporabljati najpozneje za dohodke, ustvarjene z gospodarskimi dejavnostmi, z začetkom davčnega leta, ki sledi njegovemu sprejetju.
As regards the request by the Dutch ports to defer their liability to corporate tax, the Commission recalls that the present procedure does not concern Dutch ports, but Belgian ports.
Člen 3
In its final decision in case SA.25338 concerning the Dutch ports [94],the Commission refused to delay the liability of Dutch ports to corporate tax for the same reasons of principle as those set out in the present decision.
Belgija v dveh mesecih od uradnega obvestila o tem sklepu Komisijo obvesti o ukrepih, sprejetih za uskladitev s tem sklepom.
The liability of the Dutch ports to corporate tax derives after all from Dutch national law and the Commission, in any case under Article 107 TFEU, is unable to require a Member State to change its legislation to grant State aid to certain economic operators.
Člen 4
The corporate tax exemption for the Belgian ports mentioned in Article 180(2) of the CIR constitutes an existing State aid scheme which is incompatible with the internal market.
Ta sklep je naslovljen na Kraljevino Belgijo.
It is therefore appropriate for the Belgian authorities to abolish the exemption from corporate tax at issue and to subject the entities in question to corporate tax.
V Bruslju, 27. julija 2017
This measure should be adopted before the end of the calendar year in progress on the date of this decision and apply at the latest to the income generated by the economic activities from the start of the tax year following its adoption,
Za Komisijo
Article 1
UL C 302, 19.8.2016, str. 5.