natgillin/translations-raw huggingface dataset:
The Commission has estimated in the 2016 Opening decision that, since the USO compensations granted under the 1998 Postal law were granted as unlawful aid before the entry into force of the 2012 SGEI Framework on 31 January 2012, paragraph 69 of that framework specifically excluded the application of paragraph 24 of the framework and thus the application of the NAC methodology to unlawful aid.
Španski organi in/ali družba Correos so v pripombah trdili, da oprostitev plačila davka na nepremičnine ni mogoče pripisati državi, ker ne izhaja iz odločitev države, ampak nacionalnega sodišča (glej uvodni izjavi 67 in 102).
Indeed, footnote 2 of Recital 21 of the 2012 SGEI Framework clarifies that if the NAC methodology cannot be applied (or, as in this case, does not apply) the net cost must be determined as the costs minus the revenues of discharging the public service obligations.
Komisija se s to trditvijo ne strinja, saj se v primeru, da državni organ zagotovi prednost upravičencu, ukrep po definiciji pripiše državi, tudi če je zadevni organ v razmerju do drugih javnih organov pravno samostojen.
This ‘cost allocation methodology’ is described in paragraphs 28 et seq. of the 2012 SGEI Framework.
Zato je pomoč, dodeljeno prek sodb nacionalnih sodišč, mogoče pripisati državi in se lahko šteje za državno pomoč.
It was considered the appropriate methodology to calculate SGEI compensation under the 2005 SGEI Framework, which applied from 29 November 2005 until 31 January 2012, and served as the basis for several Commission decisions on compensation for USOs in that period.
A. Pojem podjetje
The Spanish authorities and/or Correos specifically disputed that argument in their comments arguing that the 2012 SGEI Framework did not prevent the use of the NAC but simply allowed not to use it before its entry into force (see notably recital 98).
Kot je navedeno v uvodni izjavi 162, je treba družbo Correos v zvezi z izvajanjem obveznosti zagotavljanja univerzalnih storitev, ki so predmet oprostitve plačila davka, opredeliti kot podjetje.
The Commission considers that accepting the use of the NAC methodology for illegal aid granted before the entry into force of the 2012 SGEI Framework would allow the Member States to draw an advantage from the non-notification of such illegal aid measure as it could choose between the cost allocation and NAC methodology while Member States which have notified their SGEI compensations, as foreseen by the State aid rules, were obliged to use only one method i.e. the cost allocation method.
B. Gospodarska prednost
Such an approach would therefore both allow Spain to draw an advantage from infringing notification obligations and entail a possible breach of the principle of equal treatment.
Natančna oblika ukrepa ni pomembna pri ugotavljanju, ali ta za podjetje pomeni gospodarsko prednost.
The Commission therefore maintains that only the accounting method can be used in this case.
Pojem prednost ne obsega samo pozitivnih koristi, ampak tudi posredovanja, ki v različnih oblikah znižujejo stroške, ki običajno bremenijo proračun podjetja.
In any case, even if it were accepted that the NAC methodology as prescribed by the 2012 SGEI Framework and Directive 2008/6/EC could be used in this case, as explained in recitals 176 to 183, the Commission considers that the Spanish methodology cannot be considered as a valid implementation of the NAC methodology contrary to what is argued by the Spanish authorities and/or Correos.
Zato je lahko prednost tudi razbremenitev gospodarskega bremena (kot so davčne obveznosti).
The Spanish methodology is therefore, regardless of its potential intrinsic merits, not a method that the Commission has ever recognized, neither before the entry into force of the 2012 SGEI Framework nor after its entry into force.
Družba Correos je v celoti ali delno oproščena plačila nekaterih davkov, kot sta davek na nepremičnine in davek na gospodarske dejavnosti, druga podjetja, ki se prav tako ukvarjajo z gospodarskimi dejavnostmi, ki vključujejo opravljanje poštnih storitev, pa morajo načeloma navedene davke plačati v celoti.
In such circumstances, the Commission considers that the only method that can be used is the accounting method which was the only reference method at the time when the USO compensations were granted and which was the basis for several Commission decisions on compensation for USOs in that period.
Zato ima družba Correos gospodarsko prednost za namene člena 107(1) Pogodbe.
Appropriate benchmarks for the reasonable profit
Družba Correos je imela zaradi oprostitev plačila davka nižje stroške, ki so običajno vključeni v njene operativne stroške.
As explained in recital 167, the Commission, in its bpost decision of 25 January 2012, the Commission determined a reasonable profit range benchmark applicable to all postal operators in the Union.
Zato ima družba Correos v primerjavi z drugimi podjetji, ki morajo plačati davek na gospodarske dejavnosti ali davek na nepremičnine in ne morejo izkoristiti oprostitve plačila teh davkov, od njih korist.
The Spanish authorities have disputed the applicability of these benchmarks to Correos, arguing that each case should be assessed on its own merits.
C. Selektivnost
The Commission has invited the Spanish authorities to provide detailed information on the Spanish postal market that would allow an assessment of the opportunity to have different benchmarks for Correos.
Ukrep je selektiven, kolikor daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) Pogodbe.
However such information has not been provided.
Različno obdavčitev je treba proučiti ob upoštevanju sodne prakse o pojmu selektivnost.
As a consequence, the Commission will apply the reasonable profit range benchmark established in the bpost case to the case at hand.
Davčni ukrep je prima facie selektiven, če pomeni odstopanje od splošnega (ali referenčnega) davčnega okvira.
Assessment of the alternative approach suggested by the Spanish authorities
V zvezi s tem je treba oceniti, ali ukrep daje prednost posameznim podjetjem v primerjavi z drugimi podjetji, ki so glede na cilj referenčnega davčnega sistema v primerljivem dejanskem in pravnem položaju.
In the event, that the Commission would apply the accounting method to the USO compensations granted to Correos under the 1998 Postal Law, the Spanish authorities have argued that the following elements should be considered (see section 5.3.1):
V skladu s sodno prakso Sodišča je mogoče prima facie selektivni ukrep utemeljiti z logiko davčnega sistema.
A separated assessment of the compensations granted to the USO reserved area and the USO non reserved area
Vendar se lahko v zvezi s tem upoštevajo le notranji razlogi, ki so lastni davčnemu sistemu, ne pa zunanji razlogi politike.
A reduction by the overcompensation by dividends paid by Correos.
Če prima facie selektivnega ukrepa ni mogoče utemeljiti z logiko davčnega sistema, pomeni selektivno prednost, če so izpolnjeni vsi drugi pogoji iz člena 107(1) Pogodbe, pa navedeni ukrep pomeni državno pomoč v smislu navedene določbe.
These suggestions are analysed in recitals 253 to 263.
Davek na nepremičnine
The Spanish authorities have argued that the USO compensations received by Correos for the delivery of reserved and non-reserved services should be assessed separately.
Referenčni okvir
After analysing the arguments provided by the Spanish authorities in the course of the formal investigation procedure, the Commission considers that the split between the Reserved/Non-Reserved area can be accepted since:
Določitev referenčnega sistema obdavčitve (ali referenčnega okvira) ima poseben pomen pri davčnih ukrepih, saj je sam obstoj prednosti mogoče dokazati le, če se primerja z „običajnim sistemom obdavčitve“.
The arguments supporting the differentiation of the two different SGEIs seem reasonable (in particular the context of the delivery of the obligations is different between the USO reserved area and the USO non-reserved area);
Odstopanje od referenčnega okvira
The split is fully coherent with the way the USO compensation was calculated which distinguishes clearly the reserved and non-reserved services and which are significantly different between the two areas.
V skladu s členom 60 kraljevega zakonodajnega odloka je davek na nepremičnine „objektiven neposredni davek, s katerim se obdavči vrednost nepremičnine pod pogoji, določenimi v tem kraljevem zakonodajnem odloku“.
As explained by the Spanish authorities, while the cost allocation methodology was applied to the USO reserved services, another approach was applied to the USO non-reserved services that the Spanish authorities identify to the NAC methodology.
Obdavčljivi dogodek pri davku na nepremičnine je upravičenost do katere koli pravice iz člena 61 kraljevega zakonodajnega odloka št. 2/2004 do kmetijskih in urbanih zemljišč in zemljišč s posebnimi lastnostmi.
While the Commission disagrees with such qualification, it agrees that the calculation methodology is fundamentally different between the USO reserved area and the USO non-reserved area.
Družba Correos je na podlagi člena 19(1)(b) zakona o poštnih storitvah iz leta 1998 in člena 22(2) zakona o poštnih storitvah iz leta 2010 načeloma upravičena do oprostitve plačila davkov na gospodarske dejavnosti, povezane z njenimi storitvami na rezerviranem področju (na podlagi zakona o poštnih storitvah iz leta 1998) ali obveznostjo zagotavljanja univerzalne storitve (na podlagi zakona o poštnih storitvah iz leta 2010).
The Commission wishes to stress that accepting this split entails that the USO compensations to the reserved area and the USO compensations for the non-reserved area have to be assessed separately without any ulterior reconciliation of the two assessments.
Čeprav španski organi trdijo, da davek na nepremičnine ni neposredno povezan z določeno gospodarsko dejavnostjo in zato družba Correos ni mogla imeti koristi od oprostitve, je družba Correos v praksi vložila pritožbe na lokalnih sodiščih, ker je menila, da je upravičena do oprostitve plačila davka na nepremičnine za poštne urade v nekaterih občinah.
With the split, the Commission confirms that the results presented in section 5.3.1 are correct:
Oprostitev plačila davka na nepremičnine, ki velja za družbo Correos, pomeni odstopanje od splošnega davčnega sistema davka na nepremičnine, ki se uporablja v Španiji, in družbi Correos dodeljuje prednost.
no overcompensation of Correos for the delivery of the USO reserved services as the compensation for the USO reserved services is exactly equal to the net accounting cost of Correos
Dejansko je družba Correos, ki je tako kot druga podjetja vključena v transakcije z nepremičninami, zaradi uporabe oprostitve plačila davka deležna davčne ugodnosti, do katere druge družbe niso upravičene.
an overcompensation of Correos for the delivery of the USO non reserved services equal to the amount of USO compensations allocated to the USO non reserved area as the profit level of the USO non reserved services was always above the maximum profit benchmark level considered in the bpost case.
Zato ukrep odstopa od skupne davčne ureditve davka na nepremičnine, kolikor razlikuje med gospodarskimi subjekti, ki so glede na cilj davčnega sistema davka na nepremičnine (tj. obdavčitev lastninskih pravic nad nepremičninami iz člena 61 kraljevega zakonodajnega odloka št. 2/2004 nad kmetijskimi in urbanimi zemljišči) v primerljivem dejanskem in pravnem položaju.
The overcompensation of Correos for the delivery of the non-reserved services is therefore equal to EUR 317,387 million (in nominal terms).
Notranja logika davčnega sistema
The Spanish authorities have argued that the overcompensation of Correos should be reduced by the dividends paid by Correos over 2004-2010 (approximately EUR 151 million).
Komisija je predhodno ugotovila, da je oprostitev plačila davka na nepremičnine, ki se uporablja za družbo Correos, prima facie selektivna.
As a matter of principle, the Commission does not consider that dividends are an appropriate mean to reduce overcompensation as mentioned in the Dansk Statsbaner case.
Vendar je še vedno treba ugotoviti (kot je navedeno v uvodni izjavi 281), ali se lahko oprostitev plačila davka na nepremičnine utemelji z naravo ali splošno shemo davčnega sistema davka na nepremičnine, tako da se dokaže, da ukrep neposredno izhaja iz osnovnih ali vodilnih načel njegovega davčnega sistema.
However, in the case at hand, the Commission understands that the specific circumstances of the case had made the payment of dividends probably the only practical way to limit the impact of an overcompensation of Correos deriving from the high profits of Correos in the non-reserved area.
Španski organi in/ali družba Correos pred sprejetjem sklepa o začetku postopka iz leta 2016 ali med formalnim postopkom preiskave niso predložili nobenega argumenta, ki bi dokazoval, da oprostitev plačila davka na nepremičnine izhaja iz uporabe vodilnega načela davčnega sistema davka na nepremičnine.
First, the Commission agrees that Spain has provided sufficient evidence proving that the decision to pay dividends originated rather from the Spanish State (using its position as sole shareholder of Correos) than from the management of Correos itself.
Tudi Komisiji ni uspelo opredeliti take utemeljitve.
Besides the inclusion of these dividends by the State in its budget well before their actual payment which tend to show that the State was in control of the decision, it is also difficult to identify the economic interest for Correos, as a company, to pay dividends to the State in that period.
Notranja logika davčnega sistema davka na nepremičnine je obdavčitev lastninskih pravic iz člena 61 kraljevega zakonodajnega odloka št. 2/2004 nad kmetijskimi in urbanimi zemljišči in zemljišči s posebnimi lastnostmi.
The typical incentives for a company to remunerate its shareholder (attract investors, secure future funding, demonstrate the good financial health of the company) do not seem relevant in the situation at hand where the State is the sole shareholder and where the company was ensured to receive continuous funding until 2010 from the State.
Uporaba popolne oprostitve plačila davka na nepremičnine izključno za družbo Correos ni v skladu z logiko davčnega sistema davka na nepremičnine.
For these reasons, considering the specific legal framework which was in place, it can be accepted that the decision to pay dividends originates essentially from the State which has used this tool to extract funds from the company.
Ker španski organi med formalnim postopkom preiskave niso predložili nobenega argumenta, ki bi nasprotoval presoji Komisije, Komisija potrjuje predhodno ugotovitev iz sklepa o začetku postopka iz leta 2016, da oprostitev plačila davka na nepremičnine, dodeljena družbi Correos, pomeni selektivno prednost, ki je ni mogoče utemeljiti z naravo in logiko davčnega sistema davka na nepremičnine.
As regards the Spanish State, paying significant USO compensations and at the same time collecting dividends could seem inconsistent but can be understood in the context where the dividends were in fact a way to reduce potential over-funding that had to be paid anyway to Correos according to the 2000 Plan de Prestación.
Davek na gospodarske dejavnosti
Indeed, since Spain had signed a public service contract defining automatically the amount of compensation to be paid to Correos irrespective of the actual profit level of the company, it can be understood that the dividends could play in such circumstances de facto the role of a claw-back mechanism.
Iz člena 78 kraljevega zakonodajnega odloka št. 2/2004 izhaja, da morajo davek na gospodarske dejavnosti plačati podjetja, ki opravljajo gospodarske, poslovne, poklicne ali umetniške dejavnosti.
The Commission also takes into account that these dividends essentially originated from the overcompensated USO non reserved services which were the source of profit of Correos.
Davek na gospodarske dejavnosti za poštne storitve in telekomunikacije je določen v tarifni skupini št. 847 „Poštne storitve in telekomunikacije“ kraljevega zakonodajnega odloka št. 1175/1990 z dne 28. septembra.
Moreover, Correos which was very profitable in the corresponding years does not seem to have drawn any particular benefit from the funds temporarily held: in particular it did not get bank loans which could have benefited from a better creditworthiness and it did not make particular acquisitions.
Zato je referenčni okvir davek na gospodarske dejavnosti, določen v kraljevem zakonodajnem odloku št. 2/2004 z dne 5. marca 2004.
In such circumstances, the Commission accept to reduce the overcompensation paid by Correos with the dividends paid by Correos over 2004-2010.
V opombi 3 k tarifni skupini št. 847 kraljevega zakonodajnega odloka št. 1175/1990 je določeno, da je javni poslovni subjekt Correos upravičen do plačila le 50 % zneska davka, določenega za podjetja, ki spadajo v tarifno skupino št. 847 „Poštne storitve in telekomunikacije“.
Table 12 summarizes the calculation of the nominal recovery amount:
Delna oprostitev plačila davka na gospodarske dejavnosti, ki se uporablja za družbo Correos, pomeni odstopanje od davčnega sistema davka na gospodarske dejavnosti, ki se uporablja za gospodarske, poslovne, poklicne in umetniške dejavnosti na splošno ter zlasti za poštne storitve in telekomunikacije.
Calculation of the overcompensation
Dejansko je družbo Correos, ki opravlja gospodarske dejavnosti na splošno in zlasti poštne storitve, zaradi uporabe 50-odstotne oprostitve plačila davka deležna davčne ugodnosti, do katere druga podjetja na splošno in zlasti drugi izvajalci poštnih storitev niso upravičeni.
(in EUR million)
Zato ukrep odstopa od skupne ureditve davka na gospodarske dejavnosti, ki se uporablja za vsa podjetja na splošno ter zlasti izvajalce poštnih storitev in telekomunikacijske operaterje, kolikor razlikuje med gospodarskimi subjekti, ki so glede na cilj davka na gospodarske dejavnosti (tj. obdavčitev izvedbe gospodarske dejavnosti) v primerljivem dejanskem in pravnem položaju.
Imputed dividend
Komisija zato ugotavlja, da je delna oprostitev plačila davka na gospodarske dejavnosti, ki se uporablja za družbo Correos, prima facie selektivna.
Adjusted overcompensation = overcompensation — dividends
Zato je v skladu s sodno prakso Sodišča treba ugotoviti, ali se lahko oprostitev plačila davka na gospodarske dejavnosti, dodeljena družbi Correos, utemelji z naravo ali splošno shemo davčnega sistema davka na gospodarske dejavnosti, tako da se dokaže, da ukrep neposredno izhaja iz osnovnih ali vodilnih načel njegovega davčnega sistema.
CONCLUSION
Družba Correos trdi, da je oprostitev plačila davka na gospodarske dejavnosti utemeljena z logiko davčnega sistema davka na gospodarske dejavnosti, saj je notranja logika zadevnega davka obdavčitev gospodarskih dejavnosti z namenom poseganja v proizvodnjo ali distribucijo blaga in storitev, družba Correos pa se ne ukvarja le z gospodarskimi dejavnostmi, ki zajemajo proizvodnjo blaga in storitev, ampak tudi z zagotavljanjem javnih storitev, kot je obveznost zagotavljanja univerzalne storitve, ki nimajo enakega gospodarskega namena kot gospodarske dejavnosti (glej uvodno izjavo 70).
The Commission concludes first that the USO compensations granted to Correos under the 1998 Postal Law constitutes unlawful State aid.
Komisija se z zadevno trditvijo ne more strinjati.
Moreover these USO compensations constitute incompatible aid pursuant to Article 106(2) of the Treaty to the extent that they overcompensated Correos.
Izvajanje obveznosti zagotavljanja univerzalne storitve je gospodarska dejavnost, oprostitev plačila davka, ki bi bila usmerjena v obveznost zagotavljanja univerzalne storitve, pa bi bilo treba šteti za državno pomoč, ki bi morda lahko bila združljiva, če bi bila v skladu s pravili storitev splošnega gospodarskega pomena glede združljivosti.
After deduction of the dividend, the overcompensation is equal to EUR 166,112 million.
Zdi se, da je ta trditev v nasprotju z zahtevo družbe Correos, naj se oprostitvi plačila davkov na nepremičnine in gospodarske dejavnosti ne presojata glede na zakona o poštnih storitvah iz let 1998 ali 2010, na podlagi katerih je družba Correos pooblaščena za izvajanje obveznosti zagotavljanja univerzalne storitve, ampak z neposrednim sklicevanjem na zakonodajo, s katero se ureja posamezni davek (glej uvodno izjavo 66).
The actual amount to be recovered may take into account a tax adjustment as provided for by the Recovery Notice which states in its paragraph 50 that ‘National authorities are allowed to take into account the incidence of the tax system in order to determine the amount to be reimbursed.
Komisija v zvezi s tem ugotavlja, da družba Correos ni trdila, da bi lahko oprostitve plačila davka na gospodarske dejavnosti pomenila nadomestila za obveznost zagotavljanja univerzalne storitve.
Where a beneficiary of unlawful and incompatible aid has paid tax on the aid received, the national authorities may, in accordance with their national tax rules, take account of the earlier payment of tax by recovering only the net amount received by the beneficiary.
Po mnenju Komisije zato ni bilo dokazano, da bi lahko bila oprostitev plačila davka na gospodarske dejavnosti utemeljena z logiko davčnega sistema davka na gospodarske dejavnosti.
The Commission considers that in such cases, the national authorities will need to ensure that the beneficiary will not be able to enjoy a further tax deduction by claiming that the reimbursement has reduced his taxable income, since this would mean that the net amount of the recovery was lower than the net amount initially received.’
Komisija potrjuje predhodno ugotovitev iz sklepa o začetku postopka iz leta 2016, da delna oprostitev plačila davka na gospodarske dejavnosti, dodeljena družbi Correos, pomeni selektivno prednost, ki je ni mogoče utemeljiti z naravo in logiko davčnega sistema davka na gospodarske dejavnosti.
The actual amount to be recovered may therefore take into account a tax adjustment under the assumption that Spain will respect the conditions established in paragraph 50 of the recovery notice.
Kot je pojasnjeno v uvodni izjavi 204, lahko vsak ukrep, ki koristi družbi Correos, vpliva na konkurenco in trgovino med državami članicami.
It will also include interests from the date on which each USO compensation was put at the disposal of Correos until recovery.
Komisija na podlagi navedenih premislekov potrjuje svojo predhodno oceno, da oprostitve plačila davka na nepremičnine in davka na gospodarske dejavnosti, dodeljene družbi Correos, izpolnjujejo kumulativna merila državne pomoči in zato pomenijo državno pomoč v smislu člena 107(1) Pogodbe.
THE TAX EXEMPTIONS OBTAINED BY CORREOS: REAL ESTATE TAX (IBI) AND TAX ON ECONOMIC ACTIVITIES (IAE)
Zato oprostitve plačila davka na gospodarske dejavnosti običajno ni mogoče šteti za veljavno pomoč.
Article 107(1) of the Treaty requires that the measure be granted by a Member State or through State resources in any form whatsoever.
Ugotoviti je mogoče, da španski organi in/ali družba Correos trdijo, da je oprostitev plačila davka na gospodarske dejavnosti veljavna pomoč, ker oprostitev izhaja iz tako imenovane kvote za dovoljenja, ki je bila vrsta davka na dejavnosti ter komercialne in industrijske koristi, sprejeta z odlokom št. 3313/1966 z dne 29. decembra 1966 (glej uvodni izjavi 71 in 103).
A loss of tax revenue is equivalent to consumption of State resources in the form of fiscal expenditure.
Družba Correos je bila upravni organ do leta 1990 (glej uvodno izjavo 22), zato ni nikoli plačevala davka na dejavnosti ter komercialne in industrijske koristi iz leta 1966, v davčnem sistemu davka na gospodarske dejavnosti pa je bila jasno razvrščena v posebno obdavčljivo kategorijo in je imela na podlagi navedene kategorije korist od 50-odstotnega zmanjšanja zneska, ki ga je bilo treba plačati.