natgillin/translations-raw huggingface dataset:
That is also the preliminary view the Commission took in the Opening Decision: the reference system is a tax that is charged in respect of every departure of a passenger on an aircraft from an airport in Ireland.
V zvezi s tem je treba opozoriti, da letalski prevozniki tržijo svoje storitve kot potovanja od kraja odhoda (A) do končne destinacije (B), tudi če to potovanje vključuje postanek na vmesnem letališču (C).
That preliminary conclusion was based on the fact that the Finance Act referred to the taxation of departures.
Ta storitev v bistvu zajema zračni prevoz od kraja A do kraja B, pri čemer sta obstoj in lokacija vmesnega letališča C sekundarnega pomena ter z vidika potnika nepomemben element storitve (razen morebitnega vpliva postanka na celotni čas potovanja potnika).
However, having conducted the formal investigation and collected further information on the proper interpretation on Section 55(2) of the Finance Act, and in light of Ireland's explanation that the ATT was intended to tax any single journey originating from an Irish airport, even if the journey was divided into different legs (see recital 59), it can be concluded that the objective of the system was to tax air journeys starting in Ireland.
Zato je obdavčitev nedirektnega potovanja, ki je bilo prodano kot ena storitev, od kraja A do kraja B prek kraja C po enaki stopnji, kot bi se obdavčilo direktno potovanje od kraja A do kraja B (pri čemer je kraj A v obeh primerih na Irskem), načeloma sprejemljiva in nediskriminatorna, saj obe storitvi zadovoljujeta enako potrebo stranke (in sicer potovanje od kraja A do kraja B).
On that basis, and for all the reasons set out below, the reference system is the taxation of journeys originating in Ireland.
Proučiti je treba še, ali opredelitvi tranzitnih in transfernih potnikov iz Zakona o financah upoštevata navedena načela.
First, it should be observed that the definition of ‘passenger’ does not include transfer or transit passengers.
To je analizirano v naslednjih uvodnih izjavah.
Therefore, the wording of the Finance Act allows the conclusion that the reference system is a ‘journey system’ excluding transfer and transit passengers, since the departure of a transfer or transit passenger does not constitute a ‘departure of a passenger’ within the meaning of 55(2) of the Finance Act and, as such, not a taxable event.
Kot je navedeno v uvodni izjavi 18, so tranzitni potniki opredeljeni kot potniki, ki pri dohodnem in odhodnem letu ostanejo na istem letalu.
Considering that the reference system is a ‘journey system’ is also consistent with the underlying objective of the legislation, as presented by Ireland in its comments on the Opening Decision.
Komisija meni, da je v taki situaciji jasno, da gre dejansko za eno potovanje, ki se od direktnega leta razlikuje samo v tem, da se letalo na poti do končne destinacije za kratek čas ustavi na nekem letališču.
Moreover, the way in which the ATT functioned confirms that the tax related to air journeys.
Kar zadeva transferne potnike, ki potujejo od letališča A do letališča B prek letališča C, je opredelitev teh potnikov na letališču C temeljila na treh pogojih: (i) postanek na letališču C ne sme biti daljši od šest ur; (ii) kraja A in B ne smeta biti isti kraj; (iii) leta od kraja A do kraja C in od kraja C do kraja B morata biti kupljena v okviru „ene rezervacije“.
Thus, during the period when differentiated rates applied, the tax rate was determined by reference to tax the final destination of the passenger as stated on the ticket, regardless of whether the passenger took one or more flights to get to that destination (see recitals 22 and 23 respectively and examples of the application of the ATT reproduced in Table 2).
Komisija meni, da so vsi trije pogoji ustrezni in sorazmerni.
For instance, the tax payable in relation to a passenger travelling from Dublin to New York with a stopover in Shannon was EUR 10, and not EUR 2 (see recital 91).
Točka (i) zagotavlja, da je kraj C dejansko letališče postanka, na katerem se potnik pripravi na let za zvezo in počaka nanj, ne pa „prikrita“ končna destinacija.
Furthermore, the Commission notes that, in principle, it is legitimate to tax air travel on the basis of a rate applied once to an air journey from a given airport in Ireland to a given final destination, sold under a single booking, instead of taxing separate legs of such a single journey separately.
S tega vidika je šest ur razumna časovna omejitev, ki zagotavlja, da je kraj C resnično letališče postanka.
Such separate taxation would imply that the tax is paid twice for a passenger who transfers onto another aircraft at an Irish airport, which may indeed raise issues of equity and equal treatment (see recital 63).
Točka (ii) zagotavlja, da potovanje ni prikrit direktni let iz kraja A v kraj C in nazaj.
Indeed, excise duties such as the ATT typically apply to the acquisition of a final product or service by a customer, and not to the separate components that may constitute this final product or service.
Točka (iii) zagotavlja, kot je pojasnjeno v uvodnih izjavah 132–134 spodaj, da je potovanje od kraja A do kraja B stranki prodano kot ena celostna storitev.
For the reasons explained below, a journey comprising several legs, were the passenger qualifies as a transit or transfer passenger at each stopover airport, can be regarded as a single service.
Izvzetje transfernih potnikov iz plačila takse na letalska potovanja je vključevalo pogoj, da morajo biti vsi leti, ki sestavljajo eno potovanje, rezervirani v okviru ene rezervacije.
In this respect, it should be noted that airlines market their services as journeys from a given point of origin (A) to a final destination (B), even if such a journey involves a stop at an intermediary airport (C).
Kadar potnik opravi rezervacijo, ki vključuje več letov (ali „etap“), sklene s prevoznikom eno pogodbo, ki zajema različne lete.
Such a service fundamentally involves air transport from A to B, the existence and location of the intermediary airport C being a secondary, and, from the perspective of the passenger, ultimately irrelevant feature of that service (except for its possible impact on the overall travelling time of the passengers).
Nasprotno pa potnik, ki opravi več rezervacij za različne lete, sklene ločene, samostojne pogodbe z enim ali več prevozniki.
In principle, it is therefore acceptable and non-discriminatory to tax an indirect journey, sold as a single service, from A to B via C in the same way as a direct journey from A to B (A being in Ireland in both situations), since both services satisfy the same customer need (namely travelling from A to B).
Na podlagi tega je že razvidno, da ena rezervacija pomeni nakup ene storitve, sestavljene iz več delov, medtem ko več rezervacij pomeni več ločenih storitev v okviru ločenih nakupov.
It remains to be considered whether the definitions of transit and transfer passengers contained in the Finance Act reflect those principles.
Pri eni rezervaciji je celotno potovanje, ki vključuje dva ali več letov, prodano kot ena rezervacija, pri čemer potnik prejme eno karto in en sklic rezervacije za celotno potovanje.
This is analysed in the following recitals.
Poleg tega, kot sta opozorili Irska in družba Aer Lingus v svojih pripombah o sklepu o začetku postopka (glej uvodno izjavo 101), je veliko pomembnih razlik med potovanjem, ki vključuje več letov, prodanih v okviru ene rezervacije, in potovanjem, ki vključuje več letov, prodanih v okviru ločenih rezervacij.
As mentioned in recital 18, transit passengers are defined as passengers who remain on the same aircraft for the incoming and outgoing flight.
Pri eni rezervaciji potniku predvsem ni treba opraviti več ločenih prijav na let ter izpolnjevati zahtev glede prtljage in potnih dokumentov za vsak let v okviru potovanja, ampak te zahteve izpolni samo enkrat za celotno potovanje do končne destinacije.
The Commission considers that in such a situation, it is clear that there is in effect a single journey, the only difference with a direct flight being that the aircraft stops briefly at a given airport on its way to the final destination.
Če je prvi let odpovedan ali je zamuda tako velika, da potnik zamudi vmesni let za zvezo, mora ponudnik potovanja, kupljenega na podlagi ene rezervacije, tudi prevzeti odgovornost za zamudo vmesnega leta za zvezo (na primer z zagotavljanjem oskrbe, pomoči in nastanitve ter rezervacijo naslednjega razpoložljivega leta ali ponudbo nadomestila).
As regards transfer passengers, three conditions were used to define transfer passengers at airport C when travelling from airport A to airport B via airport C: (i) the maximum duration of the time spent at C should not exceed 6 hours; (ii) A and B, must not be identical; and (iii) the flights from A to C and C to B must be purchased under ‘a single booking’.
Potovanje, sestavljeno iz več etap z ločenimi rezervacijami, vključuje nakup samostojnih storitev.
The Commission considers that all three conditions are adequate and proportionate.
To na primer pomeni, da kadar potnik zaradi zamude pri prihodu prvega leta zamudi drugi let, ne more zahtevati pomoči od ponudnika drugega leta.
Point (i) ensures that C is a genuine stopover airport, where the passenger essentially prepares and waits for his or her connecting flight, and not a ‘disguised’ final destination.
V tem primeru bi preprosto veljalo, da potnik ni prišel na drugi let.
In this respect, six hours is a reasonable time limit, ensuring that C is a real stopover airport.
V primeru več letov, kupljenih v okviru ločenih rezervacij, mora potnik na vsakem letališču prevzeti prtljago in se ponovno prijaviti na naslednji let.
Point (ii) ensures that the journey is not a disguised direct flight from A to C and back.
Družba Aer Lingus je poudarila, da potnikom, ki sami rezervirajo svoje vmesne lete za zvezo, na nobenem irskem letališču niso na voljo storitve za transfer prtljage (glej uvodno izjavo 101).
As regards (iii), as explained in recitals 132-134 below, it ensures that the journey from A to B is sold as a single integrated service to the customer.
Ob upoštevanju navedenega je glavna razlika med obema primeroma ta, da v enem primeru potnik kupi celovito storitev (potovanje od kraja A do kraja B) iz dveh delov, ki ju izbere ponudnik storitve, v drugem primeru pa potnik sam na lastno tveganje izbere oba dela in tako kupi dve ločeni storitvi.
The ATT's exemption for transfer passengers imposed the condition that all the flights making up the single journey must be booked under a single booking.
Zato potnik, ki leti z letališča A na letališče B prek letališča C na podlagi ene rezervacije, kupi storitev, ki je popolnoma drugačna od storitev, ki jih kupi potnik, ki ločeno rezervira let od letališča A do letališča C in let od letališča C do letališča B.
When a passenger makes a single booking covering several flights (or ‘legs’), he or she enters into a single contract with the supplier covering the various flights.
Dejstvo, da se ena rezervacija, ki vključuje več letov, bistveno razlikuje od nakupa več letov v okviru ločenih rezervacij, ponazarja obvestilo, ki ga družba easyJet, ki je eden od glavnih prevoznikov od točke do točke, na svojem spletišču naslavlja na potnike:
By contrast, when a passenger makes more than one booking covering different flights, he or she enters into separate independent contracts with one or more suppliers.
„Družba easyJet je prevoznik od točke do točke (leti samo z letališč odhoda in prihoda) in ne zagotavlja storitev vmesnih letov za zvezo za nadaljnje potovanje v okviru svojih letov ali letov drugih letalskih prevoznikov.
This already shows that a single booking corresponds to the purchase of a single service containing different components, whereas multiple bookings correspond to several separate services purchased independently by the passenger.
Če ste pri nas rezervirali nadaljnji let, ste s tem sklenili ločeno pogodbo, pri čemer se vsak let obravnava kot ločeno potovanje“.
Under a single booking, the entire journey involving two or more flights is sold as one booking and a passenger has a single ticket and one reservation reference for the entire journey.
Zato je sorazmerno in nediskriminatorno, da se posamezni zadevni storitvi obdavčita ločeno, medtem ko se nedirektno potovanje, kupljeno v okviru ene rezervacije, obdavči samo enkrat.
Moreover, as pointed out both by Ireland and Aer Lingus in their comments on the Opening Decision (see recital 101), there are a number of important differences between a journey comprising several flights sold under a single booking and a journey comprising several flights sold under separate bookings.
Ob upoštevanju navedene ocene (glej uvodne izjave 131–137) Komisija meni, da sta opredelitvi transfernih in tranzitnih potnikov iz Zakona o financah v skladu s ciljem obdavčitve enega letalskega potovanja od določenega kraja odhoda na Irskem do določene destinacije, ki ga je stranka kupila kot eno celovito storitev.
In particular, under a single booking, the passenger does not need to comply with several different check-in, baggage and travel documentation requirements for each of the flights making up the journey, but rather with only one set of requirements covering the entire journey to the final destination.
Skleniti je mogoče, da je referenčni sistem taksa na letalsko potovanje, kot je opredeljena v Zakonu o financah, torej vključno z neuporabo takse za tranzitne in transferne potnike (sistem potovanja).
In addition, if the first flight is cancelled or delayed to such an extent that the passenger misses the connecting flight, the provider of a single-booking journey has to assume responsibility for the missed connection (such as providing care and assistance, accommodation, and rebooking the passenger on the next available flight or offering compensation).
Odstopanje od referenčnega sistema
A journey made up of multiple legs that are booked separately involves the purchase of independent services.
Ker je neuporaba takse na letalska potovanja za transferne in tranzitne potnike del referenčnega sistema, ni odstopanja od tega sistema.
That implies, for instance, that when the passenger misses his second flight due to a delay in the arrival of the first flight, he cannot claim assistance from the provider of the second flight.
Zato ocena takse na letalska potovanja z uporabo pristopa na podlagi treh korakov ni pokazala selektivnosti.
The passenger would simply appear as a ‘no show’ for the second flight.
Taksa na letalska potovanja ni bila oblikovana očitno samovoljno ali pristransko, da bi dala nekaterim podjetjem prednost pred drugimi.
Furthermore, when multiple flights are purchased under separate bookings, the passenger has to reclaim his luggage at each airport and check-in again for the subsequent flights.
Da bi se sprejela končna sklepna ugotovitev o selektivnosti, je še vedno treba opredeliti, ali je Irska takso na letalska potovanja oblikovala očitno samovoljno ali pristransko, da bi dala nekaterim podjetjem prednost pred drugimi.
Aer Lingus stressed that there were no luggage transfer services for self-connecting passengers at any of the Irish airports (see recital 101).
Družba Ryanair je v svojih pripombah o sklepu o začetku postopka v bistvu trdila, da izvzetje tranzitnih in transfernih potnikov iz plačila takse na letalska potovanja pomeni neutemeljeno diskriminacijo med poslovnima modeloma, in sicer med poslovnim modelom prevoznikov s storitvami vozlišč in manjših letališč, ki omogočajo nakup več letov v okviru ene rezervacije, in poslovnim modelom prevoznikov s storitvami od točke do točke, kot je družba Ryanair, ki takega nakupa ne omogočajo, ter da ni mogoče trditi, da je izvzetje brez diskriminacije dostopno vsem letalskim prevoznikom.
In light of this, the main difference between the two situations is that, in one case, the passenger purchases an integrated service (journey from A to B) with two components that are combined by the supplier of the service, whereas in the other situation, the passenger combines the two components him/herself at his/her own risk, and thus effectively purchases two separate services.
Opozoriti je treba, da niso na voljo nobeni dokumentirani dokazi, da je Irska neuporabo takse na letalska potovanja za tranzitne in transferne potnike oblikovala tako, da bi dala nekaterim podjetjem prednost pred drugimi.
Therefore, a passenger flying from airport A to airport B via airport C under a single booking buys a service which is fundamentally different from the services bought by a passenger who separately books a flight from airport A to airport C and a flight from airport C to airport B.
V zvezi s tem je mogoče ugotoviti, da različne države članice uporabljajo podobne takse, ki prav tako vključujejo izvzetja za tranzitne in transferne potnike.
The fact that a single booking covering several flights differs materially from several flights covered by separate bookings is exemplified by the notice addressed by easyJet, one of the main point-to-point carriers operating in the Union, to passengers on its website:
Trditev družbe Ryanair, da je praktično nemogoče, da bi letalski prevoznik spremenil svoj temeljni poslovni model z modela od točke do točke v model vozlišč in manjših letališč, in da ni seznanjena z niti enim precedensom za takšno spremembo na trgu, bi bilo treba prilagoditi, saj je družba Ryanair začela ponujati vmesne lete za zvezo.
‘easyJet is a point to point carrier (only flies from departure and arrival airports) and does not operate a connecting flights service for onward travel using our flights or the flights of other airlines.
Družba Ryanair je maja 2017 napovedala, da bo začela ponujati svoje prve vmesne lete za zvezo prek letališča Rome Fiumicino, s čimer bo svojim strankam prvič omogočila, da rezervirajo in prestopijo neposredno na vmesne lete za zvezo družbe Ryanair.
If you have booked an onward flight with us this represents a separate contract and we consider each flight as a separate journey’.
V zvezi s tem je glavni komercialist družbe Ryanair navedel: „Družba Ryanair z zadovoljstvom prvič uvaja storitev vmesnih letov za zvezo prek letališča Rome Fiumicino, s čimer strankam omogoča rezervacijo vmesnih letov za zvezo pri družbi Ryanair po najnižjih cenah v Evropi.
It is thus proportional and non-discriminatory to tax each of those two services separately whilst taxing an indirect journey purchased under a single booking only once.
Najprej bo izvajala lete na desetih progah prek Rima, pri čemer bodo stranke lahko prestopile na naslednji let, ne da bi jim bilo treba vstopiti na javni del letališča, njihova prtljaga pa bo preusmerjena do njihove končne destinacije.
In light of the above assessment (see recitals 131-137), the Commission considers that the definitions of transfer and transit passengers under the Finance Act are thus consistent with the objective of taxing single air journeys from a given origin in Ireland to a given destination, purchased as a single integrated service by a customer.
Ta nova storitev v okviru četrtega leta našega programa ‚Nenehno se izboljšujemo‘ bo postopno uvedena po celotnem omrežju družbe Ryanair (pri čemer bodo v naslednjih tednih in mesecih dodane še druge proge prek Rima), če se bo poskus letov prek letališča Rome Fiumicino izkazal za uspešnega“.
It can be concluded that the system of reference is the ATT as set out in the Finance Act, hence including the non-application of the tax to transit and transfer passengers (journey system).
Stranke bodo tudi prejele en sklic rezervacije za oba leta.
Derogation from the system of reference
To dokazuje, da je družba Ryanair začela opravljati novo storitev, ki jo sama šteje za novo in bistveno drugačno od letov od točke do točke, ki jih je izvajala doslej.
Given that the non-application of the ATT to transfer and transit passengers is part of the system of reference, there is no derogation from the reference system.
Ugotoviti je mogoče, da se pri zaračunavanju takse na letalska potovanja ločene storitve obdavčijo ločeno, in sicer več letov, kupljenih v okviru več rezervacij, posamezne celovite storitve pa se obdavčijo le enkrat, in sicer različni leti, ki so del enega potovanja, kupljenega v okviru ene rezervacije.
Consequently, the assessment of the ATT using the three-step approach shows no selectivity.
Glede na zgoraj navedene razloge (glej razdelek 6.2.2.3 tega sklepa) to razlikovanje izhaja iz temeljnih razlik med storitvami, ki jih stranka kupi v posameznem primeru, pri čemer imajo te razlike pomembne posledice v praksi, zlasti z vidika prijave na let, ravnanja s prtljago in odgovornostjo letalskega prevoznika v primeru zamujenega vmesnega leta za zvezo.
The ATT has not been designed in a clearly arbitrary or biased way so as to favour certain undertakings over others
Dejstvo, da so nekateri prevozniki sprejeli poslovni model, ki je usmerjen v storitve od točke do točke, medtem ko so drugi usmerjeni v omrežne storitve, ne pomeni, da bi bila različna obdavčitev objektivno različnih storitev diskriminatorna.
In order to draw a final conclusion on selectivity it still needs to be determined whether the ATT has been designed by Ireland in a clearly arbitrary or biased way, so as to favour certain undertakings over others.
Kot je pojasnjeno v razdelku 6.2.2.3 zgoraj, se lahko obdavčitev letalskih potovanj, ki se začnejo na Irskem, za razliko od obdavčitve vsakega posameznega odhoda potnika na letalu z irskega letališča, obravnava kot zakonita.
In its comments on the Opening Decision, Ryanair argued in essence that the ATT exemption for transit and transfer passengers induces unjustified discriminations between two business models, namely the business model of hub-and-spoke carriers, which offer single bookings covering several flights, and the business model of point-to-point carriers such as Ryanair, which do not, and that it could not be claimed that the exemption was open to all airlines, without discrimination.
Komisija ugotavlja, da se zdi, da trditve družbe Ryanair v zvezi z domnevno diskriminacijo posredno temeljijo na predpostavki, da nekateri potniki sestavijo letalsko potovanje tako, da pri družbi Ryanair kupijo več letov z namenom potovanja od enega do drugega letališča prek drugih letališč, in da bi bilo treba te lete obravnavati na enak način kot eno samo rezervacijo.
It should be noted first that there is no evidence on the file that Ireland designed the non-application of the ATT of transit and transfer passengers in such a way so as to favour certain undertakings over others.
Družba Ryanair sicer ne bi imela razloga za mnenje, da je diskriminirana v primerjavi z letalskimi prevozniki, ki omogočajo eno rezervacijo za več letov.
In this respect, it can be observed that various Member States operate similar taxes that also contain exemptions for transit and transfer passengers.
Vendar družba Ryanair ni navedla, da je v obdobju, v katerem se je uporabljala taksa na letalska potovanja, zagotovila storitve takim potnikom, kaj šele predložila kakršne koli podatke o številu takih potnikov.
The argument of Ryanair that it is virtually impossible for an airline to adapt its fundamental business model from a point-to-point to a hub-and-spoke model and that to its knowledge, there is not a single precedent for such a change on the market, should be nuanced, since it Ryanair has now started to offer connecting flights.
Še pomembnejše pa je, da nobena od navedb družbe Ryanair ne more izpodbijati premislekov iz uvodnih izjav 132–134, ki utemeljujejo, da se več letov, ki so kupljeni v okviru ene rezervacije, obravnava kot bistveno drugačna storitev v primerjavi z več leti med istimi letališči, ki pa so bili rezervirani ločeno, pri čemer gre v slednjem primeru dejansko za več ločenih storitev.
In May 2017, Ryanair announced that it was launching its first connecting flights through Rome Fiumicino Airport, providing its customers with the opportunity to book and transfer directly onto connecting Ryanair flights for the first time.
Kot je navedeno v uvodni izjavi 38, je Splošno sodišče v svoji sodbi v zadevi T-512/11 opozorilo, da je Irska pripravljena proučiti možnost prilagoditve takse na letalska potovanja, pri čemer bi po potrebi iz opredelitve transfernega potnika črtala zahtevo glede ene rezervacije.