natgillin/translations-raw huggingface dataset:
The Commission also does not consider that the progressive tax rate structure laid down by the Act forms a part of the reference system.
Rezultat strukture progresivnih stopenj, določene z zakonom, je, da podjetjem z majhnim prometom od maloprodaje bodisi ni treba plačevati maloprodajnega davka bodisi davek plačujejo po bistveno nižjih povprečnih efektivnih stopnjah – tj. za vsak zlot ustvarjenega mesečnega prometa – kot podjetja z velikem prometom, s čimer se zmanjšajo bremena, ki jih morajo nositi podjetja z majhnim prometom v primerjavi s podjetji z velikim prometom.
The Court of Justice has specified that it is not always sufficient to confine the selectivity analysis to whether the measure derogates from the reference system as defined by the Member State.
Ker je vsako podjetje obdavčeno po drugačni povprečni efektivni davčni stopnji, Komisija ne more opredeliti ene same referenčne stopnje.
It is also 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.
Poljska tudi ni za nobeno posebno stopnjo navedla, da je referenčna ali „običajna“ stopnja, niti ni pojasnila, zakaj bi bila zaradi izjemnih okoliščin za trgovce na drobno z velikim prometom upravičena višja stopnja ali zakaj bi morale za trgovce na drobno z manjšim prometom veljati nižje stopnje.
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, side stepping 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.
Učinek strukture progresivnih stopenj davka je torej, da različna podjetja plačajo davek po različnih efektivnih stopnjah obdavčitve, odvisno od njihovega mesečnega prometa ter posledično od njihove velikosti in modela poslovanja.
It is particularly important to recall in that respect that the Court of Justice has consistently held that Article 107(1) of the Treaty does not distinguish between measures of State intervention by reference to their causes or their aims, but defines them in relation to their effects, and thus independently of the techniques used.
Zato je za strukturo progresivnih davčnih stopenj, uvedeno z zakonom, mogoče reči, da je posebej oblikovana tako, da daje prednost manjšim trgovcem na drobno pred velikimi, s tem da se za mesečni promet, ki ga ustvarijo podjetja, ki se ukvarjajo s prodajo blaga potrošnikom, ki so fizične osebe, uporabljajo različne davčne stopnje, s tem pa so podjetja z manjšim prometom zavezana nižji povprečni efektivni davčni stopnji kot podjetja z večjim prometom, ki so pogosto tudi v tuji lasti, čeprav se obe vrsti podjetij ukvarjata z enako dejavnostjo.
The result of the progressive rate structure laid down by the Act is that undertakings with low turnover from retail sales are either not subject to the retail tax or subject to the tax at substantially lower average effective rates – i.e. for each zloty of monthly turnover generated – than undertakings with high turnover, thereby reducing the charges that undertakings with low turnover have to bear as compared to undertakings with high turnover.
Za diskriminacijo zaradi strukture progresivnih stopenj med trgovci na drobno na podlagi njihove velikosti je mogoče reči tudi, da se prednost daje trgovcem na drobno, ki poslujejo po franšiznem modelu ali samostojno (kot na primer civilnopravna družba), v primerjavi s trgovci na drobno, ki poslujejo po poslovnem modelu holdinške družbe.
Because each company is taxed at a different average effective tax rate, it is not possible for the Commission to identify one single reference rate.
Ker je Poljska davek oblikovala tako, da se nekaterim podjetjem daje prednost (namreč trgovcem na drobno z majhnim prometom – manjšim trgovcem na drobno – in trgovcem na drobno, ki poslujejo po franšiznem modelu ali samostojno (ne v verigi)), druge pa postavlja v slabši položaj (namreč podjetja z velikim prometom – velike trgovce na drobno – in maloprodajne verige, ki poslujejo po poslovnem modelu holdinške družbe), je referenčni sistem po zasnovi selektiven, saj ob upoštevanju cilja davka, ki je obdavčiti promet vseh trgovcev na drobno, ni upravičen.
Poland has also not presented any specific rate as the reference rate or ‘normal’ rate and also did not explain why a higher rate would be justified by exceptional circumstances for retail operators with a high level of turnover, or why lower rates should apply to operators with lower levels of turnovers.
Komisija zato meni, da je ustrezni referenčni sistem v tej zadevi uvedba davka po enotni (pavšalni) stopnji na mesečni promet, ustvarjen z maloprodajo, pri čemer struktura progresivnih davčnih stopenj ni del navedenega sistema.
The effect of the progressive rate structure of the tax is therefore that different undertakings pay different effective taxation rates depending on their monthly turnover and, consequently, on their size and the operating model.
Odstopanje od referenčnega sistema
Consequently, the progressive tax rate structure introduced by the Act can be said to be specifically designed to favour smaller retailers over larger ones by applying different tax rates to the monthly turnover generated by undertakings involved in the sale of goods to natural person consumers and thereby subjecting undertakings with lower turnover to a lower average effective tax rate than undertakings with a higher turnover, which also tend to be foreign-owned, although both types of undertaking are engaged in the same activity.
V drugem koraku je treba ugotoviti, ali ukrep odstopa od uporabe referenčnih pravil v korist posameznih podjetij, ki so v podobnem dejanskem in pravnem položaju glede na cilj, ki je del referenčnega sistema.
The progressive rate structure's discrimination of retailers based on their size can also be said to favour retailers operating under a franchise model or independently (as company of civil law for instance) as compared to those operating under a holding company model.
Na podlagi člena 6(1) zakona se davek ne obračuna za del mesečnega prometa trgovca na drobno od maloprodaje, ki ne presega 17 milijonov PLN.
Since Poland has designed the tax in such a manner so as to favour certain undertakings (namely retailers with low levels of turnover – smaller retailers – and retailers operating under a franchise model or independently (not within a chain)), and disadvantage others (namely retailers with high levels of turnover – larger retailers – and retail chains operating under a holding company model), the reference system is selective by design in a way that is not justified in light of the objective of the tax, which is to tax the turnover of all retail operators.
Za precejšnje število trgovcev na drobno, zlasti v podsektorju živil, navedena oprostitev pomeni, da so v celoti izvzeti iz vsake obdavčitve prometa, ki ga ustvarijo z maloprodajo, ker je njihov mesečni promet, ustvarjen z navedeno dejavnostjo, manjši od 17 milijonov PLN.
Consequently, the Commission considers the appropriate reference system in the present case to be the imposition of a single (flat) rate tax on the monthly turnover generated from retail sales, without the progressive tax structure being a part of that system.
V skladu z javno razpoložljivimi podatki je bilo za september 2016 oddanih 109 napovedi za odmero davka, ki ga je treba plačati od maloprodaje, medtem ko po ocenah poljskega ministrstva za finance na Poljskem deluje približno 200000 trgovcev na drobno.
Derogation from the system of reference
Velika večina podjetij, ki posluje v podsektorju živil maloprodajnega sektorja na Poljskem, torej pade pod prag, določen s členom 6(1), in ne plačuje maloprodajnega davka.
As a second step, it is necessary to determine whether the measure derogates from the application of the rules of reference in favour of certain undertakings which are in a similar factual and legal situation in light of the intrinsic objective of the system of reference.
Kar zadeva trgovce na drobno, ki dosegajo mesečni promet v višini več kot 17 milijonov PLN: njihov mesečni promet, ki je pod tem pragom, je izvzet iz obdavčitve; njihov mesečni promet, ki presega 17 milijonov PLN, vendar ne presega 170 milijonov PLN, je obdavčen po 0,8-odstotni stopnji, del njihovega prometa, ki presega 170 milijonov PLN, pa je obdavčen po 1,4-odstotni stopnji.
Under Article 6(1) the Act, no tax is levied on the part of the retailer's monthly turnover from retail sales not exceeding PLN 17 million.
Poljska razlikuje med „progresivnostjo po razredih“ in „splošno progresivnostjo“ ter trdi, da ker se vse davčne stopnje (tj. oprostitev davka, enaka 0-odstotni stopnji, ter 1,4-odstotna in 0,8-odstotna stopnja) uporabljajo po enakih pogojih za vsa podjetja, odstopanje od referenčnega sistema ne obstaja.
For a significant number of retailers, notably in the grocery subsector, that exemption means that they are entirely exempt from any taxation on the turnover they derive from their retail sales, since their monthly turnover derived from that activity falls below PLN 17 million.
Vendar obe vrsti progresivne obdavčitve vodita do uporabe različnih povprečnih efektivnih stopenj za različna podjetja na podlagi njihovega prometa – ki je predmet obdavčitve – in nazadnje njihove velikosti.
According to publically available data, 109 tax declarations establishing the amount of tax due on the retail sales were emitted for the month of September 2016, whereas according to estimates of the Polish Ministry of Finance there are approximately 200000 retail operators operating in Poland.
Kot je ponazorjeno z naslednjim primerom treh trgovcev na drobno (davčnih zavezancev), ki ustvarjajo mesečni promet v višini 10 milijonov PLN, 100 milijonov PLN oziroma 750 milijonov PLN, se njihove efektivne povprečne davčne stopnje bistveno razlikujejo, čeprav za vse trgovce na drobno veljajo iste davčne stopnje in čeprav enak delež njihovih prihodkov spada v iste tri razrede.
Consequently, the vast majority of undertakings operating on the grocery subsector of the retail sector in Poland fall below the threshold established by Article 6(1) and pay no retail tax.
Za vsakih 100 PLN ustvarjenega prometa trgovec na drobno 1 namreč ne plača nobenega davka, trgovec na drobno 2 plača davek v višini približno 0,7 PLN, trgovec na drobno 3 pa davek v višini približno 1,2 PLN.
As regards retailers that achieve a monthly turnover in excess of PLN 17 million: their monthly turnover below that threshold is exempted from taxation; their monthly turnover above PLN 17 million but not exceeding PLN 170 million is subject to a tax rate of 0,8 %; and the part of their turnover that exceeds PLN 170 million is taxed at a rate of 1,4 %.
Mesečni prihodki od maloprodaje
Poland makes a distinction between ‘bracketed progressivity’ and ‘global progressivity’ and claims that, since all tax rates (i.e. the tax exemption equivalent to a 0 % rate, and the 1,4 % and 0,8 % rates) are applied on the same terms to all undertakings, there is no derogation from the reference system.
Trgovec na drobno 1
However, both types of progressive taxation lead to different average effective rates being applied to different companies based on their turnover – which is the object of taxation – and ultimately their size.
10 milijonov PLN
As the following example of three retailers (taxable persons) generating monthly turnovers of respectively PLN 10 million, PLN 100 million and PLN 750 million illustrates, although all retailers are subjected to the same tax rates and although the same portion of their income falls within the same three brackets, their effective average tax rates differ considerably.
Trgovec na drobno 2
Indeed for each PLN 100 of turnover generated, Retailer 1 bears no tax, Retailer 2 bears an amount of tax of around PLN 0,7 and Retailer 3 an amount of tax of around PLN 1,2.
100 milijonov PLN
Monthly revenue from retail sales
Trgovec na drobno 3
Retailer 1
750 milijonov PLN
PLN 10 million
Davek, ki se plača od deleža prihodkov, ki ne presega 17 milijonov PLN
Retailer 2
Davek, ki se plača od deleža prihodkov, ki presega 17 milijonov PLN, vendar ne presega 170 milijonov PLN
Tax due on portion of revenue above PLN 17 million but not exceeding PLN 170 million
Davek, ki se plača od deleža prihodkov, ki presega 170 milijonov PLN
PLN 1224000
Skupni dolgovani davek
Tax due on portion of revenue above PLN 170 million
Efektivna povprečna davčna stopnja
PLN 8120000
Kot je razvidno iz te preglednice, so prav progresivne stopnje in razredi, za katere se uporabljajo, tisti, zaradi katerih maloprodajni davek diskriminira med trgovci na drobno (davčnimi zavezanci) glede na višino njihovega prometa in torej glede na njihovo velikost.
(PLN 579999999 × 0,014)
Zaradi progresivne narave stopenj, določenih z zakonom, za podjetja z večjim prometom veljajo precej višje mejne stopnje in precej višje povprečne davčne stopnje kot za podjetja z manjšim prometom.
Total tax due
Komisija zato meni, da struktura progresivnih stopenj, uvedena z zakonom, odstopa od referenčnega sistema – ki obsega uvedbo davka za maloprodajo po enotni (pavšalni) stopnji za vsa podjetja na Poljskem, ki se ukvarjajo s trgovino na drobno – in koristi trgovcem na drobno z manjšim prometom in s tem manjšim trgovcem na drobno.
PLN 9344000
Komisija glede na zgornje razmisleke meni, da ukrep odstopa od referenčnega sistema in je torej selektiven prima facie.
Effective average tax rate
Utemeljenost z naravo ali splošno shemo davčnega sistema
As this table demonstrates, it is precisely the progressive rates and the brackets to which they apply that make the retail tax discriminatory between retailers (taxable person) depending on their level of turnover and thus on their size.
Ko je Komisija dokazala, da je državni ukrep selektiven prima facie, ker glede na referenčni sistem diskriminira med podjetji v primerljivem dejanskem in pravnem položaju, mora država članica predložiti utemeljitev na podlagi narave ali splošne sheme navedenega sistema.
Due to the progressive character of the rates laid down by the Act, undertakings with high levels of turnover are subject to both substantially higher marginal rates and to substantially higher average tax rates as compared to operators with low levels of turnover.
Ukrep, ki odstopa od referenčnega sistema, ni selektiven, če je utemeljen z naravo ali splošno shemo navedenega sistema.
Hence, the Commission considers that the progressive rate structure introduced by the Act derogates from the reference system – consisting of the imposition of a single (flat) rate tax on retail sales of all undertakings involved in the retail trade in Poland – in favour of retailers with lower turnover and thus smaller retailers.
To velja, kadar je selektivna obravnava posledica mehanizmov, ki so del sistema in so potrebni za njegovo delovanje in učinkovitost.
In light of the foregoing considerations, the Commission considers the measure to derogate from the reference system and that it is therefore prima facie selective.
Poljska trdi, da če bi bilo za strukturo progresivnih davčnih stopenj iz zakona ugotovljeno, da je diskriminacijska, čemur nasprotuje, je ta struktura utemeljena zaradi svojih prerazdelitvenih namenov, kot velja za davke, ki temeljijo na dobičku.
Justification by the nature or general scheme of the system
Nadalje trdi, da imajo podjetja z velikim prometom večjo plačilno sposobnost, da taka podjetja uživajo ekonomijo obsega, da lahko taka podjetja izvajajo pritisk na marže proizvajalcev in dobaviteljev v svojo korist ter da taka podjetja pogosto uporabljajo strategije davčne optimizacije.
After the Commission has demonstrated that a State measure is prima facie selective since it discriminates between undertakings in a comparable factual and legal situation in light of the reference system, it is for the Member State to provide a justification based on the nature or general scheme of that system.
Komisija opozarja, da so z zakonom podjetja obdavčena glede na višino svojega prometa.
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Pri davku na podlagi prometa se v nasprotju z davki na podlagi dobička ne upoštevajo stroški, ki nastanejo pri ustvarjanju prodaje.
This is the case where the selective treatment is the result of inherent mechanisms necessary for the functioning and effectiveness of the system.
Prometni davki torej podjetja obremenijo bolj glede na njihovo velikost kot glede na njihovo dobičkonosnost ali plačilno sposobnost, njihovo sposobnost ustvarjanja učinkovitosti, ki izhajajo iz ekonomije obsega, njihovo sposobnost vplivanja na marže proizvajalcev in dobaviteljev v svojo korist ter njihovo sposobnost izkoriščanja strategij davčne optimizacije, kot zatrjuje Poljska.
Poland argues that if the progressive tax structure of the Act is found to discriminate, which it disputes, it is justified on the grounds of its redistributive purposes, as is the case for profit-based taxes.
Zato progresivnega davka na promet podjetja ni mogoče utemeljiti z nobenim od navedenih dejavnikov.
Poland further claims that undertakings with high levels of turnover have a greater ability to pay, that such undertakings enjoy economies of scale, that such undertakings have the ability to exert pressure on producers' and suppliers' margins to their own benefit and that such undertakings often use tax optimisation strategies.
Progresivne prometne davke je mogoče z naravo in splošno shemo, tj. notranjo logiko, davčnega sistema utemeljiti le, če so progresivne stopnje potrebne zaradi posebnega cilja, ki se želi doseči z davkom.
The Commission recalls that the Act taxes undertakings on the level of their turnover.
Na primer, pri prometnem davku, namenjenem reševanju nekaterih negativnih zunanjih učinkov, bi lahko bila določena progresivnost upravičena, če bi bilo dokazano, da se s povečevanjem prometa (ali velikosti) davčnega zavezanca povečujejo tudi zunanji učinki, ki nastajajo zaradi dejavnosti, za katere je treba plačati davek.
As opposed to taxes based on profit, a turnover-based tax does not take into account the costs incurred in the generation of sales.
Poljski organi niso predložili nobene take utemeljitve.
Hence, turnover taxes hit companies in respect of their size rather than their profitability or ability to pay, their ability to generate efficiencies resulting from economies of scale, their ability to influence producers' and suppliers' margins to their own benefit, and their ability to exploit the tax optimisation strategies alleged by Poland.
Komisija zato meni, da progresivne davčne stopnje maloprodajnega davka niso utemeljene z naravo in splošno shemo referenčnega davčnega sistema.
Consequently, none of those factors can constitute a justification for a progressive tax levied on an undertaking's turnover.
Ukrep torej dodeljuje selektivno prednost maloprodajnim podjetjem z manjšim prometom (in torej manjšim podjetjem).
Progressive turnover taxes can only be justified by the nature and general scheme, i.e. the internal logic, of the tax system if the specific objective pursued by the tax requires progressive rates.
Morebitno izkrivljanje konkurence in vpliv na trgovino znotraj Unije
For example in the case of a turnover tax intended to address some negative externalities, a certain level of progressivity could be justified if it was shown that the externalities created by the activities subject to the tax also increase progressively when the turnover (or size) of the taxpayer increases.
V skladu s členom 107(1) Pogodbe mora ukrep izkrivljati ali bi lahko izkrivljal konkurenco in vplivati na trgovino znotraj Unije, da bi pomenil državno pomoč.
No such justification has been provided by the Polish authorities.
Maloprodajni davek se uporablja za vsa podjetja, ki ustvarjajo promet z maloprodajo na Poljskem.
Accordingly, the Commission does not consider the progressive tax rates of the retail tax to be justified by the nature and general scheme of the reference tax system.
Trgovina na drobno na Poljskem je odprta za konkurenco, zanjo pa je značilna prisotnost gospodarskih subjektov iz drugih držav članic.
Therefore, the measure confers a selective advantage on retail undertakings with a lower level of turnover (and thus smaller undertakings).
Podobno imajo lahko trgovci na drobno s sedežem na Poljskem dejavnosti v drugih državah članicah ali bi lahko te dejavnosti razvili v prihodnosti.
Potential distortion of competition and effect on intra-Union trade
Zato lahko vsaka pomoč v korist določenih gospodarskih subjektov v panogi vpliva na trgovino znotraj EU.
According to Article 107(1) of the Treaty, a measure must distort or threaten to distort competition and have an effect on intra-Union trade to constitute State aid.
Progresivnost maloprodajnega davka namreč vpliva na konkurenčni položaj podjetij, za katera velja navedeni davek.
The retail tax applies to all undertakings deriving turnover from certain retail sales in Poland.
Kolikor ukrep podjetja z manjšim prometom razbremeni davčne obveznosti, ki bi jo sicer morala plačati, če bi zanje veljala ista davčna stopnja kot za podjetja z velikim prometom, selektivna prednost, dodeljena s temi ukrepi, pomeni pomoč za tekoče poslovanje.
The retail trade in Poland is open to competition and is characterised by the presence of operators from other Member States.
V skladu z ustaljeno sodno prakso Sodišča pomoč za tekoče poslovanje izkrivlja konkurenco, zato bi bilo treba za vsako pomoč, dodeljeno navedenim podjetjem, šteti, da izkrivlja ali bi lahko izkrivljala konkurenco s krepitvijo njihovega finančnega položaja na poljskem maloprodajnem trgu.
Similarly, retail operators established in Poland may have – or develop in the future – activities in other Member States.
Podobno lahko višje davčne stopnje za večje trgovce na drobno (z večjim prometom) velike trgovce na drobno odvrnejo od prodaje in znižajo njihov tržni delež ali jih prisilijo, da zapustijo trg.
Therefore, any aid in favour of certain industry operators is liable to affect intra-EU trade.
Konkurenca bi bila izkrivljena, ker si trgovci na drobno ne bi konkurirali le na podlagi svoje učinkovitosti in konkurenčnosti na trgu, ampak bi se soočali tudi z različno davčno obravnavo glede na višino svojega prometa, ki ne bi bila utemeljena z negativnimi zunanjimi učinki, ki jih ustvarjajo.
Indeed, the progressivity of the retail tax has an influence on the competitive situation of the undertakings subject to it.
Komisija glede pripomb Poljske v zvezi s strukturo maloprodajnega sektorja ugotavlja, da dejstvo, da Poljska trdi, da se s progresivnimi davčnimi stopnjami omejujejo negativne spremembe v vzorcu trgovanja (izginjanje malih podjetij, povezano s povečevanjem števila podjetij velikega obsega), ki po njenem mnenju trenutno izkrivljajo konkurenco, ne pomeni nič drugega kot potrditev, da je bil ukrep sprejet za vplivanje na konkurenčno okolje v maloprodajnem sektorju v državi.
To the extent the measure relieves undertakings with lower levels of turnover from a tax liability they would otherwise have been obliged to pay, had they been subject to the same tax rate as undertakings with high levels of turnover, the selective advantage granted under those measures constitutes operating aid.
Komisija zato meni, da ukrep izkrivlja ali bi lahko izkrivljal konkurenco in vpliva na trgovino znotraj Unije.
The Court of Justice has consistently held that operating aid distorts competition, so that any aid granted to those undertakings should be considered to distort or threaten to distort competition by strengthening their financial position on the Polish retail market.
Sklepna ugotovitev
Similarly, higher tax rates for larger (higher turnover) retailers may dissuade large retailer's sales and reduce their market share or force them to exit the market.
Ker so vsi pogoji iz člena 107(1) Pogodbe izpolnjeni, Komisija ugotavlja, da maloprodajni davek s svojo strukturo progresivnih davčnih stopenj pomeni državno pomoč v smislu navedene določbe.