natgillin/translations-raw huggingface dataset:
The centre should be set up in March 2018 with a limited number of facilities so as to be able to operate as a back-up centre for the main centre, located in France, as soon as possible, and should become fully operational by the end of March 2019.
Center bi bilo treba vzpostaviti marca 2018 z omejeno opremo, da bo lahko kar najhitreje prevzel vlogo pomožnega centra glavnemu centru v Franciji, do konca pa mora biti vzpostavljen marca 2019.
It should also be the subject of an establishment agreement with Spain.
Center bi moral biti tudi predmet sporazuma o ustanovitvi s Španijo.
The Annex to Implementing Decision 2016/413/EC should be amended accordingly.
Prilogo k Izvedbenemu sklepu (EU) 2016/413 bi bilo treba ustrezno spremeniti.
In addition, it is necessary to amend the Annex to Implementing Decision (EU) 2016/413 to reflect the fact that work to set up the Galileo Security Monitoring Centre located in France was completed in 2017.
Spremeniti je treba tudi besedilo Priloge k Izvedbenemu sklepu (EU) 2016/413, da se upošteva, da je bila vzpostavitev centra za nadzor varnosti Galileo v Franciji zaključena leta 2017.
The measures provided for in this Decision are in line with the opinion of the committee established pursuant to Article 36(1) of Regulation (EU) No 1285/2013,
Ukrepi iz tega sklepa so skladni z mnenjem odbora, ustanovljenega v skladu s členom 36(1) Uredbe (EU) št. 1285/2013 –
In the Annex to Implementing Decision (EU) 2016/413, in the row relating to the Galileo Security Monitoring Centre (GSMC), in the column ‘Location and measures taken to ensure smooth functioning’, the words ‘The Galileo security centre, spilt into two locations, will be developed in stages in France and the United Kingdom.
V Prilogi k Izvedbenemu sklepu (EU) 2016/413 v vrstici glede centra za nadzor varnosti Galileo (GSMC) v stolpcu „Lokacija in ukrepi za zagotovitev obratovanja“ se besedilo „Center za varnost Galileo, ki je razdeljen na dva dela, se postopoma vzpostavlja v Franciji in Združenem kraljestvu.
Work started in 2013 and should end in 2017.
Vzpostavitev se je začela leta 2013 in naj bi se končala leta 2017.
It was the subject of an agreement signed in 2013 with France and the United Kingdom.’ are replaced by the words ‘The Galileo security centre, spilt into two locations, will be developed in France and Spain.
Bila je predmet sporazumov, ki sta bila leta 2013 podpisana s Francijo in Združenim kraljestvom.“ nadomesti z besedilom „Center za varnost Galileo, ki je razdeljen na dva dela, se vzpostavi v Franciji in Španiji.
Work to set up the site in France ended in 2017 and was the subject of an agreement signed in 2013 with France.
Vzpostavitev lokacije v Franciji je bila zaključena leta 2017 in je bila predmet sporazuma, ki je bil s Francijo podpisan leta 2013.
Work to set up the site in Spain will start in March 2018 with a limited number of facilities and should be completed in March 2019.
Vzpostavitev lokacije v Španiji se začne marca 2018 z omejeno opremo in naj bi se v celoti končala marca 2019.
It should be the subject of an agreement to be signed with Spain in 2018.’
Biti bi morala predmet sporazuma, ki bo s Španijo podpisan leta 2018.“
Commission Decision (EU) 2018/117
Sklep Komisije (EU) 2018/117
(notified under document C(2017) 4932)
(Besedilo velja za EGP)
THE EUROPEAN COMMISSION,
ob upoštevanju Sporazuma o Evropskem gospodarskem prostoru in zlasti člena 62(1)(a) Sporazuma,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
po pozivu zadevnim stranem, naj predložijo svoje pripombe, in ob upoštevanju teh pripomb,
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
ob upoštevanju naslednjega:
After giving notice to the parties concerned to submit their comments and having regard to their comments,
POSTOPEK
Whereas:
Z dopisom z dne 21. julija 2009, ki ga je Komisija evidentirala 22. julija 2009 pod številko CP 231/2009, je letalski prevoznik Ryanair Ltd (zdaj Ryanair Designated Activity Company, v nadaljnjem besedilu: družba Ryanair) Komisiji poslal pritožbo, da je Irska s takso na letalska potovanja, tj. trošarino, ki jo je uvedla na odhode potnikov z irskih letališč, dodelila nezakonito državno pomoč.
PROCEDURE
Komisija je z dopisom z dne 28. julija 2009 pritožbo posredovala Irski in jo pozvala, naj predloži svoje stališče o trditvah iz dopisa z dne 21. julija 2009.
By letter dated 21 July 2009, registered with the Commission on 22 July 2009 under number CP 231/2009, the Commission received a complaint from the airline Ryanair Ltd (now Ryanair Designated Activity Company, hereafter: ‘Ryanair’) that Ireland had granted unlawful and illegal State aid through the Air Travel Tax (‘ATT’), an excise duty introduced by Ireland on the departure of passengers on flights from Irish airports.
Irska je z dopisom z dne 26. avgusta 2009 prosila za podaljšanje roka za odgovor, ki ga je Komisija odobrila z dopisom z dne 3. septembra 2009.
By letter dated 28 July 2009, the Commission forwarded the complaint to Ireland and asked for its position on the claims set out in the letter dated 21 July 2009.
Irska je na dopis Komisije odgovorila 15. oktobra 2009, Komisija pa je istega dne evidentirala njen odgovor.
By letter dated 26 August 2009, Ireland asked for an extension of the deadline to reply, which the Commission accepted by way of a letter dated 3 September 2009.
Ker je bila domnevna pomoč izvedena brez predhodne priglasitve Komisiji, je bila zadeva evidentirana kot nepriglašen ukrep.
On 15 October 2009, Ireland responded to the Commission's letter and their reply was registered with the Commission on the same day.
Komisija je izvedla predhodno preiskavo v skladu s členom 108(3) PDEU.
Since the alleged aid had been implemented without prior notification to the Commission, the case was registered as a non-notified measure.
Komisija je s sklepom z dne 13. julija 2011 (v nadaljnjem besedilu: sklep iz leta 2011), ki ga je sprejela ob koncu predhodne preiskave, zavrnila večino pritožb družbe Ryanair.
The Commission carried out a preliminary investigation pursuant to Article 108(3) TFEU.
Zlasti je ugotovila, da neuporaba takse na letalska potovanja za transferne in tranzitne potnike ne pomeni državne pomoči v smislu člena 107(1) PDEU.
By decision of 13 July 2011 (‘the 2011 Decision’), adopted at the end of the preliminary investigation stage, the Commission rejected most of Ryanair's complaints.
Vendar je tudi sklenila, da bo začela formalni postopek preiskave v zvezi z različnimi stopnjami takse, ki se uporabljajo za lete do destinacij v oddaljenosti največ 300 km od letališča v Dublinu in za vse druge lete.
In particular, it found that the non-application of the ATT to transfer and transit passengers did not constitute State aid within the meaning of Article 107(1) TFEU.
Družba Ryanair je s tožbo, ki jo je 24. septembra 2011 vložila v sodnem tajništvu Splošnega sodišča, začela postopek za razglasitev delne ničnosti sklepa iz leta 2011, in sicer v delu, v katerem je bilo ugotovljeno, da neuporaba takse na letalska potovanja za transferne in tranzitne potnike ne pomeni državne pomoči v smislu člena 107(1) PDEU.
But the Commission also decided to initiate a formal investigation procedure concerning the differentiated tax rates applicable to flights to destinations located no more than 300 kilometres from Dublin Airport and all other flights.
Zadeva je bila evidentirana pod številko T-512/11.
By application lodged at the Registry of the General Court on 24 September 2011, Ryanair brought an action for a partial annulment of the 2011 Decision, in so far as it found that the non-application of the ATT to transfer and transit passengers did not constitute State aid within the meaning of Article 107(1) TFEU.
Komisija je 25. julija 2012 sprejela sklep (v nadaljnjem besedilu: sklep iz leta 2012) o uporabi različnih stopenj takse na letalska potovanja.
The case was registered as Case T-512/11.
V njem je ugotovila, da je Irska dodelila državno pomoč v obliki nižje takse na letalska potovanja za lete do destinacij v oddaljenosti največ 300 km od letališča v Dublinu, ki se je uporabljala od 30. marca 2009 do 28. februarja 2011.
On 25 July 2012, the Commission adopted its decision (‘the 2012 Decision’) on the application of differentiated ATT rates.
Poleg tega je Komisija ugotovila, da je ta državna pomoč nezakonita in nezdružljiva z notranjim trgom, in je Irsko pozvala, naj od upravičencev izterja nezdružljivo pomoč.
It found that Ireland had granted State aid in the form of a lower ATT rate applicable to flights to destinations no more than 300 kilometres from Dublin Airport between 30 March 2009 and 28 February 2011.
Družbi Ryanair in Aer Lingus sta 1. novembra 2012 in 15. novembra 2012 vložili tožbi zoper sklep iz leta 2012.
Moreover, the Commission found that State aid to be unlawful and incompatible with the internal market, and required Ireland to recover the incompatible aid from the beneficiaries.
Navedeni zadevi sta bili evidentirani pod številkama T-473/12 in T-500/12.
By applications lodged on 1 November 2012 and 15 November 2012, Ryanair and Aer Lingus appealed the 2012 Decision.
Splošno sodišče je s sodbo z dne 25. novembra 2014 sklep iz leta 2011 razglasilo za ničen v delu, v katerem je bilo ugotovljeno, da neuporaba takse na letalska potovanja za transferne in tranzitne potnike ne pomeni državne pomoči v smislu člena 107(1) PDEU.
Those cases were registered as Case T-473/12 and Case T-500/12.
Splošno sodišče je razsodilo, da bi morala Komisija začeti formalni postopek preiskave na podlagi člena 108(2) PDEU.
By judgment of 25 November 2014, the General Court annulled the 2011 Decision in so far as the 2011 Decision found that the non-application of the ATT to transfer and transit passengers did not constitute State aid within the meaning of Article 107(1) TFEU.
Splošno sodišče je s sodbo z dne 5. februarja 2015 sklep iz leta 2012 o različnih stopnjah takse, ki se uporabljajo za lete do destinacij v oddaljenosti največ 300 km od letališča v Dublinu, razglasilo za ničen v delu, v katerem določa, da je treba od upravičencev izterjati pomoč v višini 8 EUR na potnika.
The General Court held that the Commission should have initiated the formal investigation procedure laid down in Article 108(2) TFEU.
Komisija je pri Sodišču vložila pritožbo zoper navedeno sodbo.
By judgment of 5 February 2015, the General Court annulled the 2012 Decision concerning the differentiated tax rates applicable to flights to destinations located no more than 300 kilometres from Dublin Airport, in so far as the 2012 Decision ordered the recovery of aid from the beneficiaries for an amount which is set at EUR 8 per passenger.
Po razglasitvi sklepa iz leta 2011 za ničnega je Komisija z dopisom z dne 28. septembra 2015 Irsko obvestila, da bo v zvezi z neuporabo takse na letalska potovanja za transferne in tranzitne potnike začela postopek na podlagi člena 108(2) PDEU.
The Commission lodged an appeal before the Court of Justice against that judgment.
Ta sklep (v nadaljnjem besedilu: sklep o začetku postopka) je bil objavljen v Uradnem listu Evropske unije.
Following the annulment of the 2011 Decision, by letter dated 28 September 2015, the Commission informed Ireland that it had decided to initiate the procedure laid down in Article 108(2) TFEU in respect of the non-application of the ATT to transfer and transit passengers.
Komisija je zainteresirane strani pozvala, naj predložijo pripombe o ukrepu.
This decision (‘Opening Decision’) was published in the Official Journal of the European Union.
Irska je svoje pripombe v zvezi s sklepom o začetku postopka predložila z dopisom z dne 22. decembra 2015, ki ga je Komisija evidentirala 6. januarja 2016.
The Commission invited interested parties to submit their comments on the measure.
Komisija je prejela pripombe dveh zainteresiranih strani.
Ireland submitted its comments on the Opening Decision by letter dated 22 December 2015, registered with the Commission on 6 January 2016.
Z dopisom z dne 23. avgusta 2016 jih je posredovala Irski in ji dala možnost, da nanje odgovori.
The Commission received comments from two interested parties.
Ker Irska ni odgovorila, jo je Komisija z dopisom z dne 17. oktobra 2016 ponovno pozvala, naj predloži svoje stališče o pripombah zainteresiranih strani.
By letter dated 23 August 2016, the Commission forwarded those to Ireland, which was given the opportunity to react.
Komisija je z dopisom z dne 9. decembra 2016 od Irske zahtevala dodatne informacije.
In the absence of a response from Ireland, the Commission reiterated its invitation to Ireland to provide its observations on the comments received from interested parties by way of a letter dated 17 October 2016.
Irska je odgovorila z dopisom z dne 18. januarja 2017.
By letter dated 9 December 2016, the Commission asked Ireland to provide additional information.
V njem je predložila tudi svoje stališče o pripombah zainteresiranih strani.
Ireland replied by letter dated 18 January 2017.
Sodišče je s sodbo z dne 21. decembra 2016 razveljavilo sodbi Splošnega sodišča v delu, v katerem je bila razglašena ničnost sklepa iz leta 2012.
In that letter, Ireland also submitted its observations on the comments received from interested parties.
S tem je Sodišče potrdilo, da mora Irska od letalskih prevoznikov, ki so prejeli nezakonito državno pomoč, izterjati znesek 8 EUR na potnika.
By judgment of 21 December 2016, the Court of Justice set aside the judgments of the General Court in so far as those judgments had annulled the 2012 Decision.
NATANČEN OPIS UKREPA IN PREDHODNIH POSTOPKOV
The Court of Justice thus confirmed that Ireland must recover the sum of EUR 8 per passenger from airlines benefiting from unlawful State aid.
Taksa na letalska potovanja
DETAILED DESCRIPTION OF THE MEASURE AND THE PREVIOUS PROCEDURES
Taksa na letalska potovanja je bila uvedena z razdelkom 55(2) Zakona o financah (št. 2) iz leta 2008.
ATT
Zakon o financah je začel veljati 30. marca 2009.
The ATT was established by Section 55(2) of the Finance (No 2) Act 2008 (‘the Finance Act’).
Razdelek 55(2) Zakona o financah določa, da letalski prevozniki plačajo takso na letalska potovanja za „vsak odhod potnika na letalu z letališča na Irskem“.
The Finance Act entered into force on 30 March 2009.
Izrazi iz razdelka 55(2) Zakona o financah so opredeljeni v razdelku 55(1).
Section 55(2) of the Finance Act provides that airlines shall pay the ATT in respect of ‘every departure of a passenger on an aircraft from an airport located in Ireland’,
Opredelitev izraza „potnik“ v razdelku 55(2) Zakona o financah izrecno izključuje „tranzitne in transferne potnike“, torej odhod „tranzitnega ali transfernega potnika“ ne pomeni „odhoda potnika“, za katerega morajo letalski prevozniki plačati takso na letalska potovanja.
The terms used in the Section 55(2) of the Finance Act are defined in Section 55(1).
„Tranzitni potnik“ je opredeljen kot „potnik, ki je na krovu letala, ki med potjo pristane na letališču, in ki nadaljuje potovanje na tem letalu“.
The definition of the term ‘passenger’ found in Section 55(2) of the Finance Act explicitly excludes ‘a transit or a transfer passenger’, meaning that the departure of ‘transit or transfer passenger’ does not constitute a ‘departure of a passenger’ for which airlines are liable to pay ATT.
„Transferni potnik“ je „potnik, ki prileti na letališče, od tam pa odleti na drugem letalu, pri čemer ne leti na letališče, na katerem se je njegovo potovanje začelo, oba leta sta predmet ene rezervacije, obdobje med načrtovano uro prihoda letala na letališče in načrtovano uro odhoda letala z istega letališča pa ni daljše od 6 ur“.
A ‘transit passenger’ is defined as ‘a passenger who is on board an aircraft which lands at an airport in the course of its journey and who continues his or her journey on that aircraft’.
„Letališče“ pomeni letališče v smislu Zakona o zračni navigaciji in prometu (sprememba) iz leta 1998, vendar ne vključuje letališča, na katerem je bilo v predhodnem koledarskem letu zabeleženih manj kot 10000 odhodov potnikov.
Furthermore, a ‘transfer passenger’ means ‘a passenger who arrives on a flight to an airport and who departs from the airport on a further flight, other than to the airport where the passenger's journey originated, where both flights are part of a single booking and where the length of time between the scheduled time of arrival of the flight to the airport and the scheduled time of departure of the flight from that airport is not more than 6 hours’.
Ob uvedbi takse na letalska potovanja je razdelek 55(2)(b) Zakona o financah določal: „Taksa na letalska potovanja se naloži, obračuna in plača glede na razdaljo med krajem začetka in krajem konca potovanja ter znaša: (i) 2 EUR, če med letališčem v Dublinu in destinacijo ni več kot 300 km, (ii) 10 EUR v vseh ostalih primerih“.
Finally, ‘airport’ means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998, but does not include an airport from which the number of departures of passengers in the previous calendar year was less than 10000.
Po preiskavi Komisije v zvezi z morebitno kršitvijo Uredbe (ES) št. 1008/2008 Evropskega parlamenta in Sveta ter člena 56 PDEU o svobodi opravljanja storitev se je s 1. marcem 2011 spremenila stopnja takse, tako da se je po tem datumu za vse odhode uporabljala enotna taksa v višini 3 EUR, ne glede na razdaljo od letališča v Dublinu.
When the ATT was introduced, Section 55(2)(b) of the Finance Act provided that ‘Air travel tax shall be charged, levied and paid by reference to the distance between the place of departure of the flight and the place where the flight ends, at the rate of: (i) EUR 2 in the case of a flight from an airport to a destination located not more than 300 kilometres from Dublin Airport, (ii) EUR 10 in any other case’.
Taksa na letalska potovanja je bila s 1. aprilom 2014 ukinjena.
Following an investigation by the Commission regarding a possible infringement of Regulation (EC) No 1008/2008 of the European Parliament and of the Council and Article 56 TFEU on the freedom to provide services, the rates were changed with effect from 1 March 2011 so that a single tax rate of EUR 3 was applicable to all departures from that date onwards, regardless of the distance from Dublin Airport.
Delovanje takse na letalska potovanja
The ATT was abolished with effect from 1 April 2014.
Irska je v dopisu z dne 18. januarja 2017 pojasnila, da mora letalski prevoznik pri določitvi stopnje takse, ki jo je treba plačati, v skladu s smernicami, ki jih je urad irskih davčnih in carinskih organov (v nadaljnjem besedilu: davčni in carinski organi) objavil 30. marca 2009 (glej uvodno izjavo 84), potovanje, ki vključuje več etap, obravnavati kot eno potovanje.
Functioning of the ATT
Kot primer je navedla let z dvema etapama, pri čemer je prva etapa potovanje iz Dublina v Shannon, druga etapa pa iz Shannona v New York.
In its letter dated 18 January 2017, Ireland explained that to determine the tax rate payable, as provided in the guidance issued by the Office of the Revenue Commissioners (‘Revenue Commissioners’) on 30 March 2009 (see recital 84), the airline should, in the case of journeys consisting of several legs, look at the journey as a whole.
Shannon je od letališča v Dublinu oddaljen manj kot 300 km, New York pa več kot 300 km.
Ireland gave an example of a flight with two legs, the first leg being Dublin-Shannon, and the second leg being Shannon-New York.
Končna destinacija (New York) je od letališča v Dublinu oddaljena več kot 300 km.
Shannon is within 300 km of Dublin Airport, while New York is more than 300 km from Dublin Airport.
Ker je treba potovanje obravnavati kot eno potovanje (torej iz Dublina v New York), se za let uporablja taksa na letalska potovanja v višini 10 EUR.
The final destination (New York) is more than 300 km from Dublin airport.
Odhoda z letališča v Shannonu ni treba upoštevati, pri čemer ni treba plačati nobene (dodatne) takse na letalska potovanja, če potnik ustreza opredelitvi „transfernega potnika“ ali „tranzitnega potnika“ na letališču v Shannonu v skladu z razdelkom 55(1) Zakona o financah.
Thus, according to Ireland, as it is necessary to look at the journey as a whole (meaning Dublin to New York), the flight is subject to ATT at the rate of EUR 10.
Letalski prevoznik bi torej upošteval celotno potovanje in uporabil stopnjo, ki ustreza končni destinaciji.
The departure from Shannon could be ignored, in the sense that no (additional) ATT is due, provided that the passenger meets the definition of ‘transfer passenger’ or ‘transit passenger’ at Shannon Airport in accordance with Section 55(1) of the Finance Act.
Tudi družba Aer Lingus, ki je v obdobju 2009–2014 pobirala takso na letalska potovanja v skladu s smernicami, ki so jih objavili davčni in carinski organi, je v svojih pripombah v zvezi s sklepom o začetku postopka potrdila, da se taksa na letališka potovanja ni uporabljala za posamezne dele potovanja.
Therefore, the airline was to look at the overall journey and apply the relevant rate which was appropriate to the final destination.
Namesto tega je bil obdavčljivi dogodek potovanje, ki se je začelo na Irskem, taksa, ki jo je bilo treba plačati, pa je bila odvisna od končne destinacije, navedene na karti, ne glede na to, ali je potovanje potnika do končne destinacije vključevalo enega ali več letov.
Also Air Lingus, which collected the ATT during the period 2009-2014 in accordance with the guidance issued by the Revenue Commissioners, in its comments on the Opening Decision, confirmed that the ATT did not apply to particular segments of a journey.
Kar zadeva stopnjo takse na letalska potovanja v obdobju od 30. marca 2009 do 1. marca 2011, je Irska navedla, da se je nižja stopnja v višini 2 EUR na potnika uporabljala le v primerih, ko končna destinacija celotnega potovanja, ne glede na število letov, od letališča v Dublinu ni bila oddaljena več kot 300 km, višja stopnja pa se je uporabljala „v vseh ostalih primerih“.
Instead the taxable event was a journey that started in Ireland and the tax due depended on the final destination stated on the ticket, regardless of whether the passenger took one or more flights to get to the ultimate destination.
Po navedbah Irske je bila nižja stopnja (2 EUR) izjema od splošnega pravila.
As regards the rate of the ATT, during the period from 30 March 2009 to 1 March 2011, Ireland stated that the lower rate of EUR 2 per passenger applied only where the final destination of the overall journey, irrespective of the number of flights in the journey, was within 300 km of Dublin airport, while the higher rate applied ‘in any other case’.
Preglednica 1 z informacijami, ki jih je predložila Irska, prikazuje, kako se je taksa na letalska potovanja uporabljala pred uvedbo enotne stopnje te takse za vse obdavčljive odhode leta 2011 in po njej.
According to Ireland, the lower rate (EUR 2) was an exception to the general rule.
Preglednica 1
Table 1, information provided by Ireland, illustrates how the ATT was applied, before and after the introduction of a single ATT rate for all taxable departures in 2011.
Primeri potovanj in taksa, ki jo je bilo treba plačati pred spremembo stopnje takse na letalska potovanja leta 2011 in po njej
Table 1
Obdobje
Examples of journeys and the tax payable before and after the change of the ATT rate in 2011
Odhod
Period
Postanek
Departs
Destinacija
Stopover
Taksa, ki jo je treba plačati (EUR)
Destination
od 30.3.2009 do 1.3.2011
Tax payable (EUR)
od 2.3.2011 do 31.3.2014
to 1.3.11
Brez postankov
2.3.11 to 31.3.14
končna destinacija je New York (od letališča v Dublinu oddaljen več kot 300 km), zato se za let uporablja stopnja takse na letalska potovanja v višini 10 EUR.
None
Odhod v okviru postanka v Shannonu je izvzet iz plačila te takse, ker je potnik na letališču v Shannonu tranzitni ali transferni potnik;
to 31.3.14
velja enako kot v točki (c), razen da se v tem obdobju uporablja enotna stopnja v višini 3 EUR;
Nil
končna destinacija je Cardiff (od letališča v Dublinu oddaljen manj kot 300 km), zato se za let uporablja stopnja takse na letalska potovanja v višini 2 EUR.