natgillin/translations-raw huggingface dataset:
As the Court of Justice held in case Banco Exterior de España, a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a cash transfer of State resources, places the persons to whom the tax exemption applies in a more favourable financial situation than other taxpayers, fulfils the notion of ‘state resources’ within the meaning of Article 107(1) of the Treaty.
Komisija zato vztraja pri svojih stališčih, da oprostitev plačila davka na gospodarske dejavnosti ne pomeni veljavne pomoči.
By exempting Correos from the Real Estate Tax and the Tax on Economic Activities, the Spanish authorities forego revenues which constitute State resources.
Komisija ugotavlja, da oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti niso bile uradno priglašene na podlagi člena 108(3) Pogodbe.
Therefore, the Commission takes the view that these tax exemptions involve a loss of State resources and are consequently granted by the State through State resources.
Zato oprostitve plačila davka, dodeljene družbi Correos, pomenijo nezakonito pomoč v smislu člena 1(f) Uredbe (EU) 2015/1589.
The Spanish authorities and/or Correos have argued in their comments that the IBI tax exemption is not imputable to the State because it results from the decisions of national Court and not of the State itself (see recitals 67 and 102).
Državna pomoč se šteje za združljivo z notranjim trgom, če spada v katero od kategorij iz člena 107(2) Pogodbe, za tako pa se lahko šteje tudi, če Komisija ugotovi, da spada v katero od kategorij iz člena 107(3) Pogodbe.
The Commission disagrees with that argument, indeed in cases where a public authority grants an advantage to a beneficiary, the measure is by definition imputable to the State, even if the authority in question enjoys legal autonomy from other public authorities.
Vendar je država članica, ki je dodelila pomoč, tista, ki mora dokazati, da je državna pomoč, ki jo je dodelila, združljiva z notranjim trgom v skladu z odstavkoma 2 ali 3 člena 107 Pogodbe.
Therefore, aid granted through judgements stemming from national courts is imputable to the State and can, thus, qualify as State aid.
Španski organi pred sprejetjem navedenega sklepa ali med formalnim postopkom preiskave niso poleg tega predložili nobene utemeljitve, v skladu s katero bi lahko bile oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti (ki se nikakor ne uporabljata le za storitve splošnega gospodarskega pomena, ampak tudi za izključno komercialne dejavnosti) združljive na podlagi člena 106(2) Pogodbe.
A. The notion of undertaking
Glede na navedeno Komisija meni, da oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti pomenijo nezdružljivo državno pomoč in da bi bilo treba ustrezne zneske izterjati.
As indicated in recital 162, Correos must be qualified as an undertaking for the provision of the USO services which are the object of the tax exemption.
Družba Correos v zvezi s tem trdi, da oprostitev plačila davka na nepremičnine, tudi če bi jih Komisija razglasila za nezdružljive, ne bi bilo mogoče izterjati zaradi načela pravnomočnosti, ki po mnenju družbe Correos pomeni, da o sodbi španskega vrhovnega sodišča ni več mogoče dvomiti (glej uvodno izjavo 69).
B. Economic advantage
Komisija se glede tega ne strinja z družbo Correos.
The precise form of a measure is irrelevant in establishing whether it confers an economic advantage on the undertaking.
Prvič, špansko vrhovno sodišče ni odločilo o obstoju ali neobstoju pomoči v oprostitvah plačila davka na nepremičnine, ki so jih dodelila lokalna sodišča (glej uvodni izjavi 40 in 41).
The notion of advantage covers not only positive benefits but also interventions which, in various forms, mitigate the charges normally borne by an undertaking's budget.
Edini sklep vrhovnega sodišča je bil, da oprostitve plačila davka na nepremičnine niso utemeljene.
Therefore, a relief from economic burdens (such as tax obligations) can also constitute an advantage.
Kot so pojasnili španski organi, zadevno sodišče tudi ni imelo pristojnosti za odreditev izterjave.
Correos has been fully or partly exempted from certain taxes, such as the IBI and IAE, whereas other undertakings, also engaged in economic activities including the provision of postal services, are in principle fully subject to those taxes.
Zato se v zvezi s tem ni mogoče sklicevati na pravnomočnost, saj dejansko ni sodbe, v kateri bi bilo ugotovljeno, da družba Correos ne bi smela vrniti ustreznih zneskov.
Therefore, Correos benefits from an economic advantage for the purposes of Article 107(1) of the Treaty.
Drugič, za oceno združljivosti pomoči je izključno pristojna Komisija, in kolikor gre za državno pomoč, se nacionalna sodišča ne morejo izreči o njeni združljivosti in izterjavi.
The tax exemptions granted to Correos reduces the charges that are normally included in its operating costs.
Nominalni znesek, ki ga je treba izterjati za oprostitev plačila davka na nepremičnine, ustreza vsoti oprostitev, ki so jih lokalna sodišča družbi Correos dodelila med letoma 2008 in 2013, ter znaša 752840,50 EUR.
Consequently, it benefits Correos in comparison to other undertakings subject to the IBI or the IAE, which cannot benefit of these tax exemptions.
Dejanski znesek, ki ga je treba izterjati, bo vključeval obresti od datuma, ko je bilo posamezno vračilo davka plačano družbi Correos, do datuma dejanske izterjave.
C. Selectivity
Nominalni znesek za delno oprostitev plačila davka na gospodarske dejavnosti, ki ga je treba izterjati, ustreza skupnemu znesku zmanjšanja plačila davka na gospodarske dejavnosti, ki je bilo družbi Correos dodeljeno od leta 2004 do leta 2017: 113591,24 EUR.
A measure is selective inasmuch as it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) of the Treaty.
Dejanski znesek, ki ga je treba izterjati, bo vključeval obresti od datuma, ko je družba Correos plačala zmanjšane davke na gospodarske dejavnosti, do datuma dejanske izterjave.
Differential taxation has to be examined in light of the case-law on the notion of selectivity.
TRI POVEČANJA KAPITALA, DODELJENA V LETIH 2004, 2005 OZIROMA 2006
A tax measure is prima facie selective if it constitutes a departure from the general (or reference) tax framework.
Španski organi so trdili, da so tri povečanja kapitala, ki so bila družbi Correos dodeljena leta 2004 (16 milijonov EUR), leta 2005 (16 milijonov EUR) in leta 2006 (16 milijonov EUR), v skladu z načelom vlagatelja v tržnem gospodarstvu in zato ne pomenijo državne pomoči.
However, in this regard, only intrinsic reasons inherent to the tax system and no external policy reasons can be taken into account.
Španski organi so Komisiji po pomislekih, ki jih je izrazila v sklepu o začetku postopka iz leta 2016, predložili dodatne argumente v prid skladnosti z načelom vlagatelja v tržnem gospodarstvu (glej oddelek 4.1.3), in sicer:
If the prima facie selective measure cannot be justified by the logic of the tax system, it would amount to a selective advantage and, if all other conditions laid down by Article 107(1) of the Treaty are fulfilled, that measure constitutes State aid within the meaning of that provision.
obeti za družbo Correos so bili na podlagi predhodnih večletnih načrtov v času naložbe dobri.
Reference framework
V navedenem smislu so bila povečanja kapitala ključni element pri doseganju predhodne napovedane dobičkonosnosti podjetja,
The determination of the reference taxation system (or reference framework) has a particular importance in the case of tax measures, since the very existence of an advantage may be established only when compared with the ‘normal taxation system’.
posodobitev družbe je bila jasna poslovna odločitev, ki bi jo potrdil vsak delničar; zlasti v obdobju 2004–2006 je bila naložbena dejavnost višja od povprečja v obdobju 1994–2004, zato so bila povečanja kapitala del odziva na potrebo po dodatnem financiranju,
In the present case, the reference framework should be defined as the IBI, as laid down in the Royal Legislative Decree 2/2004, of 5 March 2004.
družba je po naložbah ustvarila dobiček (tudi brez prejetega nadomestila za obveznost zagotavljanja univerzalne storitve),
It follows from this law that, according to the normal rules, undertakings -among other legal and natural persons- are subject to IBI for the property rights laid down in Article 61 the Royal Legislative Decree 2/2004 over rural and urban properties and over property with special characteristics.
v naknadni neodvisni študiji (družbe Ernst & Young), ki temelji na predhodnih podatkih, je bilo ugotovljeno, da je bil pričakovani donos naložbe španske države v družbo Correos večji od njenih stroškov kapitala v času naložbe.
Derogation from the reference framework
Komisija se strinja, da so naložbe v družbo Correos, ki jih je delno financirala španska država, običajne za ukrepe posodobitve, sprejete v sektorju poštnih storitev v odziv na upočasnitev trga pisemskih pošiljk.
According to Article 60 of the Royal Legislative Decree, IBI ‘is an objective direct tax imposed on the value of property under the terms laid down in this Royal Legislative Decree’.
Odločitve države so temeljile na večletnih načrtih, v katerih je bilo jasno predvideno izboljšanje dobičkonosnosti družbe Correos, kar so dodatno potrdila tudi dejstva.
Although the Spanish authorities argue that the IBI is not directly linked to a particular economic activity and therefore Correos could not benefit from the exemption, in practice Correos lodged complaints before local Courts because it believed it was entitled to the IBI exemption for postal offices in certain municipalities.
NADOMESTILA, DODELJENA DRUŽBI CORREOS ZA ORGANIZACIJO VOLITEV
The tax exemption from IBI applicable to Correos constitutes a derogation from the general IBI tax system applicable in Spain and grants a selective advantage to Correos.
Nadomestilo se izplača neposredno iz splošnega državnega proračuna, zato ga je mogoče pripisati državi in se financira iz državnih sredstev.
Indeed, by applying the tax exemption, Correos, which is involved in real estate transactions just like other undertakings, enjoys a tax benefit to which other companies are not entitled.
Iz sodne prakse izhaja, da se člen 107 Pogodbe ne uporablja, kadar država „izvaja javna pooblastila“ ali kadar javni subjekti delujejo „kot javni organi“.
Hence, the measure derogates from the common IBI tax regime inasmuch as it differentiates between economic operators who, in the light of the objective of the IBI tax system (which is to tax real estate property rights laid down in Article 61 the Royal Legislative Decree 2/2004 over rural and urban), are in a comparable factual and legal situation.
Za subjekt se lahko šteje, da izvaja javna pooblastila, kadar njegove dejavnosti pomenijo nalogo, ki je del bistvenih funkcij države ali pa je povezana s temi nalogami po svoji naravi, namenu in pravilih, ki jih mora upoštevati.
Intrinsic logic of the tax system
Dejavnosti, ki so neločljivo povezane s posebnimi pravicami uradnega organa in jih izvaja država, na splošno niso gospodarske dejavnosti, razen če se je zadevna država članica odločila za uvedbo tržnih mehanizmov.
The Commission preliminarily concludes that the IBI tax exemption applicable to Correos is prima facie selective.
V zadevnem primeru so storitve, ki jih zagotavlja družba Correos, del obveznosti države glede urejanja in organiziranja volilnega postopka, v katerem se priznava pravica do glasovanja osebno ali po pošti.
However, it is still necessary to determine (as mentioned in recital 281), whether the tax exemption from IBI can be justified by the nature or general scheme of the IBI tax system by demonstrating that the measure directly results from the basic or guiding principles of its tax system.
Španski organi in/ali družba Correos trdijo, da bi bilo treba za vse dejavnosti, ki jih družba Correos izvaja v okviru organizacije volitev, šteti, da so del prerogativ države in da se zato družba Correos pri izvajanju teh dejavnosti ne bi smela šteti za podjetje (glej uvodne izjave od 79 do 81 ter uvodni izjavi 118 in 119).
The Spanish authorities and/or Correos have not provided before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure any argument that would demonstrate that the tax exemption from IBI would result from the application of a guiding principle of the IBI tax system.
Po mnenju Komisije so dejavnosti, ki so neposredno povezane s postopkom glasovanja, kot so ravnanje s poštnimi glasovnicami, pošiljanje gradiva urada za volilni imenik (npr. kartice za registracijo volivcev) in prevzem volilne dokumentacije po končanem štetju, del bistvenih funkcij države.
The Commission has also not been able to identify such a justification.
Zato se Komisija strinja s španskimi organi, da navedenih dejavnosti ni mogoče šteti za gospodarske dejavnosti in da njihovo financiranje ne pomeni državne pomoči, saj družbe Correos pri opravljanju navedenih dejavnosti ni mogoče šteti za podjetje.
The inherent logic of the IBI tax system is to tax the property rights laid down in Article 61 the Royal Legislative Decree 2/2004 over rural and urban properties and over property with special characteristics.
To pa ne velja za ravnanje s poštnim volilnim gradivom, ki ga pošiljajo politični kandidati.
Applying a total exemption from IBI exclusively to Correos does not fit within the logic of the IBI tax system.
Zato bi bilo treba v zvezi z ravnanjem s poštnim volilnim gradivom, ki ga pošiljajo politični kandidati, družbo Correos šteti za podjetje v smislu člena 107(1) Pogodbe.
Since the Spanish authorities have not provided in the course of the formal investigation procedure any argument that contradicts the assessment of the Commission, the Commission confirms the preliminary conclusion reached in the 2016 Opening Decision that the tax exemption from IBI granted to Correos constitutes a selective advantage that cannot be justified by the nature and logic of the IBI tax system.
Glede na vsebino storitve bi lahko tudi drugi izvajalci poštnih storitev opravljali to storitev v zameno za javno nadomestilo.
Tax on Economic Activities (IAE)
To dokazuje dejstvo, da volilni kandidati za pošiljanje svojih letakov trenutno uporabljajo sistem, ki ga je vzpostavila država (in zato izberejo družbo Correos), saj morajo na kos plačati nizko ceno.
It follows from Article 78 of the Royal Legislative Decree 2/2004 that undertakings that carry out economic, business, professional or artistic activities are subject to IAE.
Če želijo poslati več kot en izvod na državljana, pa morajo plačati polno ceno in se v takem primeru prosto odločijo, ali bodo za pošiljanje uporabili storitve družbe Correos ali katerega drugega izvajalca poštnih storitev (zlasti na mestnih območjih).
The IAE tax on postal services and telecommunications is laid down in the Tariff Group 847 ‘Postal services and telecommunications’ of Royal Legislative Decree 1175/1990 of 28 of September.
Nadomestilo, dodeljeno družbi Correos za ravnanje s poštnim volilnim gradivom, ki ga pošiljajo politični kandidati, je zasnovano za kritje vseh ali dela neto stroškov, ki jih ima družba Correos pri izvajanju zadevne storitve.
Accordingly, the reference framework is the IAE, as laid down in the Royal Legislative Decree 2/2004, of 5 March 2004.
Brez navedenega nadomestila bi morala družba Correos zadevne stroške kriti sama.
Note 3 to Tariff Group 847 of Royal Legislative Decree 1175/1990 provides that the Public Business Entity of Correos is entitled to pay only 50 % of the tax amount laid down for the undertakings subject to the Tariff Group 847 ‘Postal services and telecommunications’.
Nadomestilo zato pomeni prednost za družbo Correos, saj jo razbremeni bremena, ki bi ga sicer morala kriti, če ne bi prejela navedenega nadomestila.
The partial tax exemption from IAE applicable to Correos constitutes a derogation from the IAE tax system applicable to economic, business, professional and artistic activities generally and postal services and telecommunications in particular.
Ukrep je očitno selektiven, saj koristi samo enemu podjetju: družbi Correos.
That exemption can therefore be considered to grant a selective advantage to Correos.
Kot je pojasnjeno v uvodni izjavi 204, lahko vsak ukrep, ki koristi družbi Correos, vpliva na konkurenco in trgovino med državami članicami.
Indeed, by applying the 50 % tax exemption, Correos, which is involved in economic activities generally and postal services in particular, enjoys a tax benefit to which other undertakings in general and other postal operators in particular are not entitled.
Komisija meni, da financiranje razpošiljanja volilnega gradiva za volilne kandidate pomeni državno pomoč v smislu člena 107(1) Pogodbe.
Hence, the measure derogates from the common IAE regime applicable to all undertakings in general and postal services and telecommunications operators in particular, inasmuch as it differentiates between economic operators who, in the light of the objective of the IAE (which is to tax the performance of an economic activity), are in a comparable factual and legal situation.
Po mnenju španskih organov in družbe Correos (glej uvodne izjave od 83 do 85 in uvodno izjavo 121) bi bilo financiranje razpošiljanja volilnega gradiva za volilne kandidate, če bi pomenilo pomoč, veljavna pomoč, saj se je izvajalo že pred pristopom Španije k Evropski gospodarski skupnosti leta 1986.
The Commission therefore concludes that the partial exemption from the IAE applicable to Correos is prima facie selective.
Španski organi so pojasnili zlasti, da se nadomestilo, dodeljeno volilnim kandidatom za razpošiljanje volilnega gradiva, dodeljuje od leta 1977, ne da bi bilo kakor koli bistveno spremenjeno.
It is therefore necessary to determine, in accordance with the Court's case law, whether the tax exemption from IAE granted to Correos can be justified by the nature or general scheme of the IAE tax system by demonstrating that the measure directly results from the basic or guiding principles of its tax system.
Komisija na podlagi informacij, ki so jih predložili španski organi, ugotavlja, da je shema, ki se uporablja od leta 1977, zagotavljala fiksne nizke tarife, ki so se uporabljale za vse volitve (lokalne, regionalne, nacionalne in evropske).
Correos argues that the exemption from the IAE would be justified by the logic of the IAE tax system because the intrinsic logic of the IAE would be to tax economic activities with the aim to intervene in the production or distribution of goods and services and Correos is engaged not only in economic activities that consist in the production of goods and services, but also in providing public services like the USO, which do not follow an economic purpose(see recital 70).
Družba Correos je pri vsakih volitvah prejela tudi delno financiranje celotnih stroškov dostave v celotnem obdobju.
The Commission cannot agree with that argument.
Komisija ugotavlja, da financiranje razpošiljanja volilnega gradiva za volilne kandidate pomeni veljavno pomoč v smislu člena 1(b) Uredbe (EU) 2015/1589.
Delivering the USO is an economic activity and a tax exemption that would target the USO should be considered State aid which could possibly be compatible if it complied with the SGEI rules on compatibility.
Nadomestilo, dodeljeno družbi Correos za razpošiljanje volilnega gradiva, ki ga pošiljajo politični kandidati, pomeni veljavno pomoč in bo obravnavano ločeno v skladu s členi 17, 18 in 19 Uredbe Sveta (ES) št. 659/1999.
This argument seems to contradict the request of Correos that the IAE and IBI tax exemptions are not assessed in light of the 1998 or 2010 Postal law which entrust Correos with the USO but with direct reference to the legislation governing each tax (see recital 66).
POVZETEK UGOTOVITEV
The Commission notes in this respect that Correos has not argued that the IAE tax exemptions could constitute USO compensations.
Nadomestila za obveznost zagotavljanja univerzalne storitve, dodeljena družbi Correos na podlagi zakona o poštnih storitvah iz leta 1998, oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti ter nadomestilo, dodeljeno družbi Correos za razpošiljanje volilnega gradiva, pomenijo ukrepe pomoči v smislu člena 107(1) Pogodbe, ker so družbo Correos razbremenili stroškov, ki jih običajno krijejo zasebna podjetja.
As a consequence, the Commission considers that it is not demonstrated that the exemption from the IAE could be justified by the logic of the IAE tax system.
Tri povečanja kapitala, dodeljena v letih 2004, 2005 in 2006, ne pomenijo pomoči v smislu člena 107(1) Pogodbe, ker je država ravnala v skladu z načelom vlagatelja v tržnem gospodarstvu.
The Commission confirms the preliminary conclusion reached in the 2016 Opening Decision that the partial tax exemption from IAE granted to Correos constitutes a selective advantage that cannot be justified by the nature and logic of the IAE tax system.
Komisija ugotavlja, da je Španija nezakonito izvedla ukrepe pomoči iz uvodne izjave 338 v nasprotju s členom 108(3) Pogodbe, razen nadomestila, ki je bilo družbi Correos dodeljeno za razpošiljanje volilnega gradiva, ki ga pošiljajo politični kandidati, in ki pomeni veljavno pomoč.
As explained in Recital (204), any measure benefiting Correos is liable to affect competition and trade between Member States.
Nadomestila za obveznost zagotavljanja univerzalne storitve, dodeljena družbi Correos na podlagi zakona o poštnih storitvah iz leta 1998, pomenijo nezdružljivo pomoč v skladu s členom 106(2) Pogodbe, kolikor so bila nadomestila, ki jih je prejela družba Correos, prekomerna.
On the basis of the foregoing considerations, the Commission confirms its preliminary assessment that the exemptions from IBI and IAE granted to Correos fulfil the cumulative State aid criteria and hence constitute State aid within the meaning of Article 107(1) of the Treaty.
Oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti pomenijo nezdružljivo pomoč.
As regards the tax exemption to IBI, the tax exemptions were obtained by Correos between 2008 and 2013, hence after the accession of Spain to the Union in 1986.
Nadomestilo, dodeljeno družbi Correos za razpošiljanje volilnega gradiva, ki ga pošiljajo politični kandidati, pomeni veljavno pomoč ter bo obravnavano ločeno v skladu s členi 17, 18 in 19 Uredbe (ES) št. 659/1999.
Therefore, the Real Estate Tax exemption cannot be regarded as existing aid.
IZTERJAVA
As regards the IAE tax exemption, the tax was introduced by Articles 79 to 92 of Law 39/1988, regulating the Local Finance, of 28 December 1988.
Komisija je v skladu s Pogodbo in ustaljeno sodno prakso Sodišča pristojna za odločanje, ali mora zadevna država članica ukiniti ali spremeniti pomoč, za katero je ugotovila, da ni združljiva z notranjim trgom.
The tax was introduced after the accession of Spain to the Union.
Prav tako Sodišče dosledno meni, da je obveznost države članice, da ukine pomoč, za katero Komisija meni, da ni združljiva z notranjim trgom, namenjena ponovni vzpostavitvi prejšnjih razmer.
Therefore, the IAE tax exemption cannot normally be qualified as existing aid.
V zvezi s tem je Sodišče odločilo, da je ta cilj dosežen, če prejemnik vrne zneske, ki so bili dodeljeni z nezakonito pomočjo, in se tako odpove ugodnostim, ki jih je užival v primerjavi s konkurenti na trgu, ter če se ponovno vzpostavi stanje pred plačilom pomoči.
It can be noted that the Spanish authorities and/or Correos argue that the IAE tax exemption are existing aid because the exemption would derive from the so-called Licence Quota, which was a modality of the Tax on Activities and Commercial and Industrial Benefits, adopted by Decree 3313/1966 of 29 December 1966 (see recitals 71 and 103).
V skladu s sodno prakso člen 16(1) Uredbe (EU) 2015/1589 določa: „Če se v primerih nezakonite pomoči sprejmejo negativni sklepi, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč […].“