natgillin/translations-raw huggingface dataset:
According to Aer Lingus, these are significant costs and responsibilities, none of which apply to self-connecting passengers.
To izvzetje bi dejansko uporabljale tudi druge jurisdikcije, na primer Združeno kraljestvo.
with respect to the passage ‘Services that involve a transfer/transit constitute, from the perspective of the customer, a journey from the airport of origin to the airport of destination, and not two separate journeys’.
Družba Aer Lingus je tudi navedla, da se taksa na letalska potovanja v skladu z njenim vodilnim in osnovnim načelom izračuna glede na celotno potovanje.
Aer Lingus explains that, for the passengers, the service experience is also different, avoiding multiple check-ins, multiple tickets, potentially different baggage allowances etc.
Ena karta bi torej pomenila eno potovanje (če morebitni postanek ni daljši od šest ur).
with respect to the passage ‘The entire journey involving two or more segments is sold as one and can be travelled with a single ticket.’
V primeru potovanja z vmesnimi leti za zvezo, ki jih je rezerviral potnik sam, ki vključuje dve ločeni rezervaciji, bi se vsaka rezervacija v okviru sistemov rezervacij letalskih prevoznikov obravnavala ločeno, pri čemer se potniki ne bi obravnavali kot transferni potniki.
Aer Lingus explains that this is obviously not the case for a self-connecting journey.
Pripombe Irske o ugotovitvah zainteresiranih strani
In fact, a self-connecting journey would involve at least two separate tickets (and two separate contracts) possibly with two different airlines.
Irska se je na splošno strinjala s stališči družbe Aer Lingus, razen s tistimi, ki so povzeta v uvodnih izjavah 93 in 94.
A single ticket would be based on a single contract with one airline.
Po navedbah Irske je družba Aer Lingus citirala dopis Irske z dne 15. oktobra 2009, pri čemer je navedla, da je prva etapa potovanja, ki vključuje več delov, vedno izvzeta iz plačila takse na letalska potovanja.
with respect to the passage ‘Passengers do typically not have to reclaim their luggage when transferring.’
Irska se je sklicevala na svoj dopis z dne 22. decembra 2015, v katerem je pojasnila, da je ta razlaga napačna.
According to Aer Lingus, this is indeed the opposite for self-connecting passengers.
V dopisu z dne 15. oktobra 2009 je navedla poseben primer, v katerem se taksa na letalska potovanja ni zaračunala za prvo etapo potovanja.
There are no luggage transfer services for self-connecting passengers at any of the Irish airports.
Vendar meni, da se to ne bi smelo obravnavati kot splošna izjava, da je prva etapa vedno izvzeta.
with respect to the passage ‘Checks on passengers and luggage are typically different.’Paragraph 45 last part of the second sentence of the Opening Decision.
Kar zadeva pripombe družbe Ryanair o taksi, ki jo je treba plačati (glej uvodno izjavo 65), je Irska opozorila, da družba Ryanair ne opravlja transfernih in tranzitnih storitev, zato nima praktičnih izkušenj z uporabo pravil o taksi na letalska potovanja.
Aer Lingus explains that self-connecting passengers will have to check-in for each flight separately.
Poleg tega družba Ryanair po navedbah Irske ni pojasnila svojega sklepanja.
On the second point ‘even if the exemption were to be considered selective, it would be justified’
OCENA NEUPORABE TAKSE NA LETALSKA POTOVANJA ZA TRANZITNE IN TRANSFERNE POTNIKE
Aer Lingus submits that the measure avoids double taxation and applies within Ireland as well as cross-border.
Uvodne pripombe: pravilna razlaga takse na letalska potovanja v zvezi z izvzetjem tranzitnih in transfernih potnikov
Such exemption indeed would be commonly applied by other jurisdictions, such as the United Kingdom.
Irska je v svojem dopisu z dne 15. oktobra 2009 navedla, da izvzetje tranzitnih in transfernih potnikov zagotavlja, da se taksa na letalska potovanja ne zaračuna za „prvo etapo“ celotnega potovanja.
Aer Lingus further submits that the guiding and basic principle of the ATT is that it is calculated by reference to the entire journey.
Ta izjava je povzročila zmedo glede pravilne razlage izvzetja, kot je razvidno iz sodbe Splošnega sodišča v zadevi T-512/11.
In the case of a single-ticket, the single ticket would equate to a single journey (in so far as any stopover takes less than six hours).
Ob upoštevanju pripomb, ki so jih predložile Irska in tretje strani, je zdaj jasno, da bi bilo treba irsko zakonodajo razlagati v skladu z razdelkom 2.2 zgoraj.
However, for a self-connecting service composed of two separate bookings, each booking would be considered as separate by the airlines' booking systems and not recognised as transferring passengers.
Kot je pojasnjeno v navedenem razdelku, morajo letalski prevozniki v skladu z razdelkom 55(2) Zakona o financah plačati takso na letalska potovanja za vsak odhod potnika na letalu z letališča na Irskem, medtem ko se tranzitni in transferni potniki ne štejejo za potnike v smislu oddelka 55(2) Zakona o financah, zato se navedena taksa ne zaračuna za njihove odhode.
Comments from Ireland on observations from interested parties
Na podlagi tega ni mogoče na splošno trditi, da se taksa na letalska potovanja uporablja za določeno etapo letalskega potovanja.
Overall, Ireland agreed with the points made by Aer Lingus, with the exception of those summarised in recitals 93 and 94.
Opozoriti je treba, da sta se ob sprejetju sklepa iz leta 2011 za lete do destinacij v največji oddaljenosti 300 km od letališča v Dublinu in za vse druge lete uporabljali dve različni stopnji takse.
According to Ireland, Aer Lingus quoted a letter from Ireland dated 15 October 2009 saying that if a journey consisted of several segments, the first leg was always exempted from ATT.
Zdaj je jasno, da je bila ustrezna stopnja takse odvisna od razdalje do končne destinacije, ne glede na lokacijo tranzita ali transferja.
Ireland referred to its letter dated 22 December 2015 in which it explained that this was a misunderstanding.
Za potovanje iz Dublina v New York s postankom v Shannonu bi se na primer zaračunala taksa v znesku 10 EUR in ne 2 EUR.
Ireland's letter dated 15 October 2009 had given a specific example in which the first leg of the journey was not subject to ATT.
Za odhod z letališča v Dublinu bi se zaračunala taksa na letalska potovanja v znesku 10 EUR, čeprav je Shannon od letališča v Dublinu oddaljen manj kot 300 kilometrov, saj razdalja od letališča v Dublinu do New Yorka presega navedeni prag.
However, Ireland considers that this should not be interpreted as a general statement that the first leg was always exempted.
Poleg tega se za odhod z letališča postanka v Shannonu ne zaračuna taksa na letalska potovanja, ker je potnik na zadevnem letališču tranzitni ali transferni potnik.
As regards comments made by Ryanair on the tax payable (see recital 65), Ireland pointed out that Ryanair did not itself carry transfer or transit passengers and therefore had no practical experience of applying the rules concerning ATT.
Obravnavanje potnika kot tranzitnega ali transfernega potnika na irskem letališču ni bila odvisna od lokacije letališča, s katerega je potnik pripotoval na irsko letališče in ki bi se lahko nahajalo tudi zunaj Irske, kot v primeru potovanja iz Londona v New York s postankom v Shannonu, ki ne traja več kot šest ur.
Nor does Ryanair explain its reasoning, according to Ireland.
Za takšno potovanje se taksa na letalska potovanja ne bi zaračunala, ker je letališče odhoda v Londonu zunaj Irske, potnik pa se pri odhodu z letališča v Shannonu obravnava kot transferni ali tranzitni potnik.
ASSESSMENT OF THE NON-APPLICATION OF THE AIR TRAVEL TAX TO TRANSIT AND TRANSFER PASSENGERS
Obstoj pomoči
Preliminary comments: the proper interpretation of the ATT with respect to the exemption for transit and transfer passengers
Uvod
In its letter dated 15 October 2009, Ireland stated that the exemption for transit and transfer passengers ensures that the ‘first leg’ of an overall journey is not subject to the ATT.
Člen 107(1) PDEU določa, da razen če Pogodbi ne določata drugače, 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.
That statement led to confusion about the correct interpretation of the exemption, as is apparent from the General Court's judgment in Case T-512/11.
Da se ukrep šteje za pomoč v smislu te določbe, morajo biti izpolnjeni naslednji kumulativni pogoji: (i) ukrep je mogoče pripisati državi in se financira z državnimi sredstvi; (ii) pomeniti mora prednost za prejemnika, ki mora biti podjetje (tj. izvajati mora gospodarsko dejavnost); (iii) ta prednost mora biti selektivna in (iv) ukrep izkrivlja ali bi lahko izkrivljal konkurenco in vpliva na trgovino med državami članicami.
In the light of the comments received from Ireland and third parties, it is now clear that the Irish legislation should be understood as set out in Section 2.2 above.
V tem primeru je ustrezno najprej proučiti, ali bi lahko neuporaba takse na letalska potovanja za transferne in tranzitne potnike posameznim letalskim prevoznikom zagotavljala selektivno prednost.
As explained there, under Section 55(2) of the Finance Act airlines are liable to pay the ATT for every departure of a passenger on board an aircraft from an airport located in Ireland, whereas transit and transfer passengers are not considered to be passengers within the meaning of Section 55(2) the Finance Act and therefore the ATT does not apply to their departure.
Selektivnost
Consequently, it cannot be said in general terms that the ATT applies to a specific leg of an air journey.
Ukrep je selektiven, če daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) PDEU.
It should be noted that when the 2011 Decision was adopted, there were two different rates applicable to flights to destinations located no more than 300 kilometres from Dublin Airport and all other flights.
Pri ukrepih, ki se uporabljajo za vsa podjetja, ki izpolnjujejo določena merila za zmanjšanje stroškov, ki bi jih sicer morala kriti, bi se selektivnost ukrepa običajno ocenila na podlagi tristopenjske analize.
It is now clear that the applicable tax rate depended on the distance to the final destination, irrespective of the location of transit or transfer.
Najprej je treba opredeliti skupno ali običajno davčno ureditev, ki se uporablja v zadevni državi članici: „referenčni sistem“.
For instance, a journey from Dublin to New York with a stopover at Shannon would be taxed at the rate of EUR 10, not EUR 2.
Drugič, ugotoviti je treba, ali zadevni ukrep pomeni odstopanje od tega sistema, kadar različno obravnava gospodarske subjekte, ki so z vidika ciljev, ki so lastni sistemu, v primerljivem dejanskem in pravnem položaju.
The departure from Dublin Airport would give rise to taxation at the rate of EUR 10 ATT, even though Shannon is within 300 kilometres of Dublin Airport, because the distance from Dublin Airport to New York exceeds that threshold.
Če zadevni ukrep ne pomeni odstopanja od referenčnega sistema, ni selektiven.
Furthermore, the departure from the stopover at Shannon Airport is not subject to ATT, since the passenger is a transit or transfer passenger at that airport.
Če od tega sistema odstopa (in je zato selektiven prima facie), je treba v tretjem koraku analize ugotoviti, ali je ukrep, ki odstopa od referenčnega sistema, utemeljen z naravo ali splošno shemo referenčnega davčnega sistema.
The qualification as a transit or transfer passenger at an Irish airport did not depend on the location of the airport from which the passenger came when landing at the Irish airport, which could be also outside Ireland, e.g. in the case of a journey from London to New York with a stopover of not more than six hours at Shannon.
Če ukrep, ki je selektiven prima facie, utemeljuje narava ali splošna shema sistema, se ne bo obravnaval kot selektiven in torej ne bo spadal na področje uporabe člena 107(1) PDEU.
No ATT would be due for such a journey because the airport of departure in London is located outside of Ireland, while the passenger qualifies as a transfer or transit passenger when departing from Shannon Airport.
V nekaterih izjemnih primerih zaradi praktičnih učinkov zadevnih ukrepov pristopa na podlagi treh korakov ni mogoče uporabiti.
Existence of aid
V takih primerih je morda treba tudi oceniti, ali je država članica meje navedenega sistema oblikovala dosledno ali pa, v nasprotnem primeru, očitno samovoljno ali pristransko, da bi dala nekaterim podjetjem prednost pred drugimi.
Introduction
Namesto da bi država članica določila splošna pravila za vsa podjetja in odstopanje od teh pravil za nekatera podjetja, bi lahko ob izogibanju pravil o državni pomoči dosegla enak rezultat s spremembo in kombiniranjem svojih pravil tako, da bi njihova uporaba pomenila različno davčno breme za različna podjetja.
According to Article 107(1) TFEU, save as otherwise provided in the Treaties, 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.
V zvezi s tem je treba opozoriti, da člen 107(1) PDEU ne razlikuje med ukrepi posredovanja države glede na njihove vzroke ali cilje, ampak jih opredeljuje na podlagi njihovih učinkov, torej neodvisno od uporabljenih tehnik.
The qualification of a measure as aid within the meaning of this provision therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage on its recipient, which must be an undertaking (namely carry out an economic activity); (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
Analiza v treh korakih se bo najprej izvedla za izvzetje plačila takse na letalska potovanja za tranzitne in transferne potnike (razdelka 6.2.2.2 in 6.2.2.3).
In this case, it is appropriate to first consider whether the non-application of the ATT to transfer and transit passengers is liable to confer a selective advantage to certain airlines.
Komisija bo nato proučila, ali je država članica takso na letalska potovanja oblikovala očitno samovoljno ali pristransko, da bi dala nekaterim podjetjem prednost pred drugimi (razdelek 6.2.2.4).
Selectivity
Določitev referenčnega sistema
A measure is selective, if it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) TFEU.
Referenčni sistem je merilo, ki se uporablja za presojo selektivnosti ukrepa.
For measures applicable to all undertakings fulfilling certain criteria which mitigate the charges that those undertakings would normally have to bear, the selectivity of a measure should normally be assessed by means of a three step analysis.
Referenčni sistem je sestavljen iz usklajenega niza pravil, ki na podlagi objektivnih meril splošno veljajo za vsa podjetja, ki spadajo na njegovo področje uporabe, kakor ga opredeljuje cilj sistema.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Opredelitev referenčnega sistema je torej odvisna od dejavnikov, kot so davčni zavezanci, davčna osnova, obdavčljivi dogodki in upoštevne davčne stopnje.
Second, it should be determined whether a given measure constitutes a derogation from that system, insofar as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
Taksa na letalska potovanja sama po sebi velja za ločen davčni režim, ki ni del širšega fiskalnega sistema.
If the measure in question does not constitute a derogation from the reference system, it is not selective.
Zato referenčni sistem ne presega mej same takse na letalska potovanja.
If it does (and therefore is prima facie selective), it must be established, in the third step of the analysis, whether a measure which derogates from the reference system is justified by the nature or the general scheme of the reference tax system.
Ključno vprašanje v tem primeru je, ali je neuporaba takse na letalska potovanja za tranzitne in transferne potnike del referenčnega sistema ali pa pomeni odstopanje od referenčnega sistema.
If a prima facie selective measure is justified by the nature or the general scheme of the system, it will not be considered selective and it will thus fall outside the scope of Article 107(1) TFEU.
V prvem primeru se taksa na letalska potovanja obravnava kot taksa, ki se uporablja za vse potnike na letalskem potovanju z irskega letališča, pri čemer se upošteva, da lahko letalsko potovanje vključuje več kot en let.
In certain exceptional cases, the three-step approach cannot be applied, given the practical effects of the measures concerned.
V okviru tega pristopa je logično, da se taksa ne zaračuna dvakrat, kadar celotno potovanje vključuje več kot en odhod z irskega letališča.
In such cases, it may also be necessary to evaluate whether the boundaries of that system have been designed by the Member State in a consistent manner or, conversely, in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Poleg tega se taksa ne zaračuna potnikom, katerih potovanje se je začelo v tretji državi, saj njihov odhod ni bil z irskega letališča („sistem potovanja“).
Otherwise, instead of laying down general rules applying to all undertakings, from which a derogation is made for certain undertakings, the Member State could achieve the same result, circumventing the State aid rules, by adjusting and combining its rules in such a way that their very application results in a different burden for different undertakings.
V drugem primeru se taksa na letalska potovanja obravnava kot taksa, ki se uporablja za vse potnike v zračnem prometu, ki odhajajo z irskega letališča, neuporaba takse na letalska potovanja za tranzitne in transferne potnike pa pomeni odstopanje od tega pravila („sistem odhoda“).
In this respect, it must be recalled that Article 107(1) TFEU does not distinguish between measures of State intervention by reference to their causes or their aims, but defines them on the basis of their effects, and thus independently of the techniques used.
Ob prvi analizi bi se lahko besedilo razdelka 55(2)(a) Zakona o financah („vsak odhod potnika na letalu z letališča“) razlagalo, da je sistem odhoda ustrezen referenčni sistem.
Below, the three-step analysis will first be applied to the ATT's exemption for transit and transfer passengers (Sections 6.2.2.2 and 6.2.2.3).
To je tudi predhodno mnenje Komisije v sklepu o začetku postopka: referenčni sistem je taksa, ki se zaračuna za vsak odhod potnika na letalu z letališča na Irskem.
Second, the Commission will then consider whether the ATT has been designed by the Member State in a clearly arbitrary or biased way, so as to favour certain undertakings over others (Section 6.2.2.4).
Navedena predhodna sklepna ugotovitev je temeljila na dejstvu, da je Zakon o financah omenjal obdavčitev odhodov.
Determination of the system of reference
Na podlagi formalne preiskave in dodatnih zbranih informacij o pravilni razlagi razdelka 55(2) Zakona o financah ter ob upoštevanju pojasnila Irske, da je bil namen takse na letalska potovanja obdavčiti vsako posamezno potovanje z začetkom na irskem letališču, tudi če je potovanje sestavljeno iz več etap (glej uvodno izjavo 59), pa je mogoče skleniti, da je bil cilj sistema obdavčiti letalska potovanja, ki se začnejo na Irskem.
The reference system is the benchmark against which the selectivity of a measure is assessed.
Glede na to in glede na vse razloge, navedene v nadaljevanju, je referenčni sistem obdavčitev potovanj, ki se začnejo na Irskem.
The reference system is comprised of a consistent set of rules that generally apply — on the basis of objective criteria — to all undertakings falling within its scope as defined by its objective.
Najprej je treba upoštevati, da opredelitev pojma „potnik“ ne vključuje transfernih ali tranzitnih potnikov.
The identification of the reference system therefore depends on elements such as the taxable persons, the taxable base, the taxable events and the applicable tax rates.
Zato je mogoče na podlagi besedila Zakona o financah sprejeti sklep, da je referenčni sistem „sistem potovanja“, ki izključuje transferne in tranzitne potnike, saj odhod transfernega ali tranzitnega potnika ne pomeni „odhoda potnika“ v smislu člena 55(2) Zakona o financah in kot tak ni obdavčljivi dogodek.
The ATT constitutes a distinct tax regime in its own right, which is not part of a wider fiscal system.
Obravnavanje „sistema potovanja“ kot referenčnega sistema je tudi v skladu s temeljnim ciljem zakonodaje, kot ga je Irska predstavila v svojih pripombah o sklepu o začetku postopka.
Therefore, the reference system does not go beyond the limits of the ATT itself.
Poleg tega način, na katerega je delovala taksa na letalska potovanja, potrjuje, da se je nanašala na letalska potovanja.
The key question in this case is whether the non-application of the ATT to transit and transfer passengers is part of the reference system or whether that non-application constitutes a derogation from the reference system.
Zato je bila stopnja takse v obdobju, v katerem so se uporabljale različne stopnje, določena glede na končno destinacijo potnika, navedeno na karti, ne glede na to, ali je potnik do destinacije potreboval enega ali več letov (glej uvodni izjavi 22 oziroma 23 in primere uporabe takse na letalska potovanja, predstavljene v preglednici 2).
In the first case, the ATT is considered as a tax that applies to all passengers departing from Ireland on an air journey, it being understood that an air journey may consist of more than one flight.
Taksa, ki jo je bilo treba zaračunati na primer potniku za potovanje iz Dublina v New York s postankom v Shannonu, je znašala 10 EUR in ne 2 EUR (glej uvodno izjavo 91).
In that approach, it is logical that the tax is not levied twice when the overall journey involves more than one departure from an Irish airport.
Poleg tega Komisija ugotavlja, da je načeloma zakonito obdavčiti letalsko potovanje na podlagi stopnje, ki se enkrat uporabi za letalsko potovanje z danega irskega letališča do dane destinacije, pri čemer je bila karta za to potovanje prodana v okviru ene rezervacije, namesto ločene obdavčitve posameznih etap takega potovanja.
Moreover, passengers who start their journey in a third country are not taxed, since their journey did not depart from an Irish airport (‘journey system’).
Ločena obdavčitev bi pomenila, da se potnik, ki na irskem letališču prestopi na drugo letalo, obdavči dvakrat, kar bi lahko sprožilo vprašanja o pravičnosti in enaki obravnavi (glej uvodno izjavo 63).
In the second case, the ATT is considered as a tax that applies to all passengers departing on an aircraft from an airport in Ireland, and the non-application of the ATT to transit and transfer passengers constitutes a derogation from that rule (‘departure system’).
Trošarine, kot je taksa na letalska potovanja, se običajno dejansko uporabljajo, ko stranka kupi končni produkt ali storitev, in ne za ločene dele, ki sestavljajo ta končni produkt ali storitev.
On a first analysis, the wording of Section 55(2)(a) of the Finance Act (‘every departure of a passenger on an aircraft from an airport’) might suggest that the departure system constitutes the appropriate reference system.
Na podlagi spodaj pojasnjenih razlogov je mogoče potovanje, ki vključuje več etap in pri katerem se potnik na vsakem letališču postanka obravnava kot tranzitni ali transferni potnik, šteti za eno storitev.