natgillin/translations-raw huggingface dataset:
It also argues, with reference to recital 26 of the Opening Decision, that it could not be concluded that the measure constitutes State aid without determining the single reference rate which serves as a reference point.
Poljska glede na navedeno trdi, da ni treba zagotoviti utemeljitve z naravo ali splošno strukturo sistema.
Second, in response to recital 32 of the Opening Decision, Poland argues that the average rate of the retail tax as determined by the Commission is an artificial construction.
Poljski organi vseeno trdijo, da bi bilo treba progresivno strukturo maloprodajnega davka in progresivno strukturo dohodnine obravnavati enako ter ju šteti kot upravičeni za prerazdelitvene namene.
It claims that the structure of the retail tax is based on specific rates assigned ex ante to two specific brackets that apply equally to all taxable persons.
Vendar Poljska ne navaja dodatnih argumentov v podporo tej domnevni utemeljitvi.
Furthermore, ‘bracketed progressivity’ is not selective since the reduced rates are applied on the same terms to all undertakings, regardless of their size.
Glede vpliva na trgovino in izkrivljanje konkurence je Poljska predstavila strukturo svojega maloprodajnega sektorja in navedla, da so trgovine, ki ustvarjajo največje prihodke (v nakupovalnih središčih), običajno v mestih, kar zagotavlja večji obisk strank, kot ga imajo trgovine zunaj mest, v katerih imajo stranke pri obisku še potne stroške.
As a consequence, in Poland's view, there is no differential treatment of enterprises which find themselves in a comparable factual and legal situation.
Majhne trgovine so predvsem v majhnih mestih in na podeželju, kjer velja ravno nasprotno (trgovine so slabše dostopne, obisk in promet pa manjša).
In light of the above, Poland argues that there is no need to present a justification by the nature or overall structure of the system.
Nadalje je navedla, da se v skupini prodajalcev z največjimi prihodki pogosto uporabljajo prakse davčne optimizacije, kar vodi do tega, da ne plačujejo davka od dohodkov pravnih oseb, ter da imajo prodajalci z velikim prometom koristi od ekonomije obsega (več kot prodajo, nižji so stroški na enoto) in običajno pritiskajo na proizvajalce in dobavitelje, da bi znižali svoje marže v njihovo korist.
Nevertheless, the Polish authorities claim that the progressive structure of the retail tax and the progressive structure of the income tax should benefit from the same treatment and be considered justified for redistribution purposes.
Nazadnje je navedla, da se je z razvojem sodobne trgovine bistveno oslabil segment neodvisnih trgovcev na drobno (51 % trga leta 2008 in 37 % leta 2015).
However, Poland does not provide any further arguments supporting this alleged justification.
Poljska ugotavlja, da: (i) tudi če bi se maloprodajni davek štel za selektivnega, konkurenca ne bi bila izkrivljena, ker imajo veliki prodajalci že pomembno konkurenčno prednost pred malimi trgovci na drobno, in (ii) progresivne davčne stopnje maloprodajnega davka omejujejo negativne spremembe v vzorcu trgovanja (izginjanje malih podjetij, povezano s povečevanjem števila podjetij velikega obsega), ki trenutno izkrivljajo konkurenco.
Concerning the effect on trade and the distortion of competition, Poland presented the structure of its retail sector, and notes that stores generating the highest revenues (in shopping centres) are usually located in towns which ensures higher customer frequency than those located outside towns, where customers must bear travel costs.
Nazadnje Poljska trdi, da sklep o začetku postopka neupravičeno omejuje avtonomijo držav članic pri oblikovanju svoje davčne politike.
Small stores, in turn, are located mainly in small towns and in the countryside, where the opposite is the case (stores are less accessible and frequency and turnover are lower).
Po njenem mnenju mora država strukturo davka, ki se uvaja, tj. predmet, davčno osnovo in stopnje, oblikovati tako, da je optimalna z vidika zastavljene davčne politike.
It further observed that tax optimisation practices are commonly used in the group of sellers with the highest revenues, which leads them to pay no corporate income, tax and that sellers with high turnover benefit from economies of scale (the more they sell, the less the unit costs are) and tend to exert their influence to reduce producers and suppliers' margins to their own benefit.
Pripombe zainteresiranih strani
Finally, it noted that the development of modern trade in Poland has significantly weakened the segment of independent retailers (51 % of the market in 2008 and 37 % in 2015).
Komisija ni prejela pripomb zainteresiranih strani.
Poland concludes that: (i) even if it were to be considered that the retail tax is selective, competition would not be distorted because large-scale sellers already have a significant competitive advantage over small retailers and (ii) the progression in the tax rates of the retail tax limits adverse changes in the pattern of trade (the disappearance of small-scale trade coupled with the increase in large-format trade), which are currently distorting competition.
OCENA POMOČI
Finally, Poland argues that the Opening Decision unjustifiably limits Member States' autonomy in developing their fiscal policy.
Predhodno in v odgovor na trditev Poljske v odziv na sklep o začetku postopka, da je maloprodajni davek ukrep neposredne obdavčitve in da zato Komisija z izvajanjem svojih pristojnosti na področju državne pomoči neupravičeno omejuje njeno avtonomijo pri oblikovanju davčne politike, Komisija opozarja, da se sicer šteje, da države članice na področju neposredne obdavčitve uživajo davčno avtonomijo, vendar pa mora biti vsak davčni ukrep, ki ga država članica sprejme, v skladu s členom 107 Pogodbe.
According to Poland, it is up to a State to develop the structure of a tax being introduced, i.e. the subject, tax base and rates, which is optimal from the point of view of the fiscal policy pursued.
Obstoj pomoči
Comments from interested parties
V skladu s členom 107(1) Pogodbe je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami.
The Commission has not received any comments from interested parties.
Da bi bil ukrep opredeljen kot pomoč v smislu člena 107(1), morajo biti izpolnjeni vsi pogoji iz te določbe.
ASSESSMENT OF THE AID
Splošno sprejeto je torej, da mora za to, da bi bil ukrep opredeljen kot državna pomoč, prvič, obstajati državna intervencija ali intervencija iz državnih sredstev; drugič, intervencija mora biti taka, da lahko prizadene trgovino med državami članicami; tretjič, podjetju mora dajati selektivno prednost in, četrtič, izkrivljati mora konkurenco ali groziti, da jo bo izkrivljala.
As a preliminary matter, and in response to the claim made by Poland in response to the Opening Decision that the retail tax concerns a measure of direct taxation and that therefore the Commission exercising its State aid competence constitutes an unjustifiable limits on its autonomy in developing its fiscal policy, the Commission recalls that, while the Member States are considered to enjoy fiscal autonomy in the field of direct taxation, any fiscal measure a Member State adopts must comply with Article 107 of the Treaty.
Državna sredstva in pripisljivost državi
Existence of aid
Da bi ukrep pomenil državno pomoč, ga mora biti mogoče pripisati državi in se mora financirati iz državnih sredstev.
According to Article 107(1) of the Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the provision of certain goods is incompatible with the internal market, in so far as it affects trade between Member States.
Ker maloprodajni davek izhaja iz zakona poljskega parlamenta, je jasno, da ga je mogoče pripisati poljski državi.
For a measure to be categorised as aid within the meaning of Article 107(1), all the conditions set out in that provision must be fulfilled.
Sodišče je glede financiranja ukrepa iz državnih sredstev doslej dosledno odločalo, da ukrep, s katerim javni organi priznajo nekaterim podjetjem davčno oprostitev, ki, čeprav ne vključuje pozitivnega prenosa državnih sredstev, upravičence postavlja v ugodnejši finančni položaj kot druge davčne zavezance, pomeni državno pomoč.
It is thus well-established that, for a measure to be categorised as State aid, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on an undertaking and, fourth, it must distort or threaten to distort competition.
Komisija bo v uvodnih izjavah od 37 do 60 dokazala, da struktura progresivnih stopenj maloprodajnega davka, opisana v uvodnih izjavah 15 in 16, vodi do tega, da se Poljska odpove davčnim prihodkom, ki bi jih sicer imela pravico pobrati od trgovcev na drobno z manjšim prometom (in torej manjših trgovcev na drobno), če bi zanje veljala ista povprečna efektivna stopnja maloprodajnega davka kot za trgovce na drobno z večjim prometom (in torej večje trgovce na drobno).
State resources and imputability to the State
Diskriminacija zaradi strukture progresivnih stopenj med trgovci na drobno na podlagi njihove velikosti vodi zlasti do tega, da se Poljska odpove davčnim prihodkom, ki bi jih sicer imela pravico pobrati od maloprodajnih podjetij, ki poslujejo po franšiznem modelu, v primerjavi z maloprodajnimi podjetji, ki poslujejo po poslovnem modelu holdinške družbe.
To constitute State aid, a measure must both be imputable to the State and financed through State resources.
Zaradi odpovedi navedenim prihodkom maloprodajni davek povzroči izgubo državnih sredstev v smislu člena 107(1) Pogodbe.
Since the retail tax results from an Act of the Polish Parliament, it is clearly imputable to the Polish State.
Prednost
As regards the measure's financing through State resources, the Court of Justice has consistently held that a measure by which the public authorities grant certain undertakings a tax exemption which, although not involving a positive transfer of State resources, places the persons to whom it applies in a more favourable financial situation than other taxpayers constitutes State aid.
V skladu s sodno prakso sodišč Unije v pojem pomoči niso zajete le pozitivne dajatve, ampak tudi ukrepi, s katerimi se v različnih oblikah znižujejo stroški, ki običajno bremenijo proračun podjetja.
In recitals 37 to 60, the Commission will demonstrate that the progressive rate structure of the retail tax, described in recitals 15 and 16, results in Poland waiving tax revenue it would otherwise have been entitled to collect from retail operators with a lower level of turnover (and thus smaller retailers), if they had been subject to the same average effective retail tax rate as retail operators with a higher level of turnover (and thus larger retailers).
Prednost se lahko dodeli z različnimi vrstami zmanjšanja davčnega bremena podjetja in še zlasti z znižanjem davčne stopnje, davčne osnove ali zneska dolgovanega davka.
The progressive rate structure's discrimination between retailers based on their size notably results in Poland waiving tax revenue it would otherwise have been entitled to collect from retail undertakings that operate under a franchise model as compared to retail undertaking that operate under a holding company model.
Ukrep, ki vključuje znižanje davka ali dajatve, upravičencu prinese prednost, saj podjetja, za katera velja, postavlja v ugodnejši finančni položaj kot druge davčne zavezance, posledica pa je izguba prihodka za državo.
By renouncing those revenues, the retail tax gives rise to a loss of State resources within the meaning of Article 107(1) of the Treaty.
Zakon določa strukturo progresivnih stopenj, ki se uporablja za vsa podjetja, ki morajo plačevati maloprodajni davek, davčno breme, ki ga nosi posamezni trgovec na drobno, pa je odvisno od razreda, v katerega pade njegov promet.
Advantage
Progresivna narava davka učinkuje tako, da se ob povečanju prometa trgovca na drobno, ustvarjenega z maloprodajo, in uvrstitvi v naslednji višji razred, ne zviša le znesek davka, ampak se poveča tudi povprečni delež davka, obračunanega od prometa trgovca na drobno, ustvarjenega z maloprodajo.
According to the case law of the Union Courts, the notion of aid embraces not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking.
Zato trgovcem na drobno z majhnim prometom bodisi ni treba plačevati maloprodajnega davka bodisi plačujejo davek po bistveno nižjih povprečnih efektivnih stopnjah kot trgovci na drobno z velikem prometom, s čimer se zmanjšajo bremena, ki jih morajo nositi podjetja z majhnim prometom v primerjavi s podjetji z velikim prometom.
An advantage may be granted through different types of reduction in a company's tax burden and, in particular, through a reduction in the applicable tax rate, taxable base or in the amount of tax due.
Ker je višina prometa, ki ga ustvari podjetje, v določenem obsegu v soodvisnosti z velikostjo navedenega podjetja, je mogoče za strukturo progresivnih stopenj iz zakona reči, da je z njo manjšim trgovcem na drobno podeljena gospodarska prednost v škodo večjih trgovcev na drobno, in sicer v obliki zmanjšanja njihovega davčnega bremena in znižanja povprečne efektivne davčne stopnje, ki velja za navedena podjetja.
A measure that entails a reduction of a tax or a levy gives rise to an advantage because it places the undertakings to which it applies in a more favourable financial position than other taxpayers and results in a loss of income to the State.
Stroški, ki jih pomeni davek ob koncu meseca za vsakih 100 PLN prometa, bodo namreč nič za podjetja s skupnim prometom, ki ne presega 17 milijonov PLN; bodo progresivno naraščali proti 0,8 % za trgovce na drobno s skupnim prometom, večjim od 17 milijonov PLN, vendar manjšim od 170 milijonov PLN, in še dodatno naraščali proti 1,4 % za trgovce na drobno s skupnim prometom, večjim od 170 milijonov PLN, kot je prikazano v spodnji preglednici:
The Act lays down a progressive rate structure that applies to all undertakings subject to the retail tax and the tax burden carried by each retailer depends on the brackets into which its turnover falls.
Promet (v PLN)
The progressive character of the tax has the effect that not only the amount of tax but also the average percentage of the tax levied on a retailer's turnover from retail sales increases when its turnover increases and reaches the next upper bracket.
Mejna davčna stopnja (v %)
As a result, retailers with low turnover are either not subject to the retail tax or subject to the tax at substantially lower average effective rates than retailers with high turnover, thereby reducing the charges that undertakings with low turnover have to bear as compared to undertakings with high turnover.
Davek (v PLN)
Since the amount of turnover achieved by an undertaking correlates to a certain extent with the size of that undertaking, the progressive rate structure under the Act can be said to confer an economic advantage on smaller retailers to the detriment of larger retailers in the form of a reduction of their tax burden and a reduction in the average effective tax rate to which those undertakings are subject.
Davek/Promet (v %)
Indeed, the cost represented by the tax at the end of the month for each PLN 100 turnover will be zero for undertakings with total turnovers not exceeding PLN 17 million; will progressively increase towards 0,8 % for retailers with total turnovers above PLN 17 million but not exceeding PLN 170 million; and further increase towards 1,4 % for retailers with total turnovers in excess of PLN 170 million as illustrated in the table below:
Diskriminacija zaradi strukture progresivnih stopenj med trgovci na drobno na podlagi njihove velikosti pomeni tudi, da je posameznim trgovcem na drobno, ki poslujejo kot najemniki franšiz po franšiznem modelu, podeljena prednost, ker se njihovo davčno breme določi na podlagi mesečnega prometa, ki ga z maloprodajo ustvarijo posamezne trgovine, in ne na podlagi mesečnega prometa, ki ga z maloprodajo ustvari celotna veriga, kot velja za maloprodajne verige, ki poslujejo po poslovnem modelu holdinške družbe.
Turnover (PLN)
Selektivnost
Marginal rate (%)
Ukrep je selektiven, če daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v smislu člena 107(1) Pogodbe.
Tax (PLN)
Kar zadeva sheme pomoči, je Sodišče razsodilo, da je treba selektivnost ukrepa načeloma presojati z analizo v treh korakih.
Tax/Turnover (%)
Najprej je treba opredeliti skupno ali običajno davčno ureditev, ki se uporablja v državi članici: „referenčni sistem“.
The progressive rate structure's discrimination between retailers based on their size also means that individual retailers operating as franchisees under a franchise model are granted an advantage, since their tax burden is determined on the basis of their individual stores' monthly turnover from retail sales, rather than on the basis of the entire chain's monthly turnover from retail sales as is the case for retail chains operating under a holding company model.
Drugič, ugotoviti je treba, ali zadevni ukrep pomeni odstopanje od zadevnega sistema, kolikor različno obravnava gospodarske subjekte, ki so z vidika ciljev, ki so lastni sistemu, v primerljivem dejanskem in pravnem položaju.
Selectivity
Če zadevni ukrep ne pomeni odstopanja od referenčnega sistema, ni selektiven.
A measure is selective if it favours certain undertakings or the production of certain goods within the meaning of Article 107(1) of the Treaty.
Če od tega sistema odstopa (in je zato selektiven prima facie), je treba v tretjem koraku analize ugotoviti, ali je ukrep, ki odstopa od sistema, utemeljen z naravo ali splošno shemo referenčnega davčnega sistema.
For aid schemes, the Court of Justice has established that the selectivity of the measure should in principle be assessed by means of a three-step analysis.
Če je ukrep, ki je selektiven prima facie, utemeljen z naravo ali splošno shemo sistema, se ne obravnava kot selektiven in torej ne spada na področje uporabe člena 107(1) Pogodbe.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Referenčni sistem
Second, it should be determined whether a given measure constitutes a derogation from that system insofar as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
Referenčni sistem je sestavljen iz usklajenega niza pravil, ki na podlagi objektivnih meril splošno veljajo za vsa podjetja, ki spadajo na njegovo področje uporabe, kakor ga opredeljuje cilj sistema.
If the measure in question does not constitute a derogation from the reference system, it is not selective.
V nasprotju s trditvami Poljske ni mogoče reči, da je cilj maloprodajnega davka financiranje proračunskih izdatkov v okviru programa otroških dodatkov Družina 500+.
If it does (and therefore is prima facie selective), it must be established, in the third step of the analysis, whether the derogatory measure is justified by the nature or the general scheme of the reference tax system.
Poljska je potrdila, da davčnih prihodkov ni mogoče v celoti in izključno nameniti za financiranje vnaprej določene vrste izdatkov, tako da zatrjevana povezava med otroškim in maloprodajnim sektorjem ni bila dokazana, prav tako ni bila dokazana domnevna povezava med stroški programa otroškega varstva in višino prometa trgovcev na drobno.
If a prima facie selective measure is justified by the nature or the general scheme of the system, it will not be considered selective and it will thus fall outside the scope of Article 107(1) of the Treaty.
Financiranja programa otroških dodatkov Družina 500+ ni mogoče šteti za cilj, ki je lasten maloprodajnemu davku.
System of reference
Cilj maloprodajnega davka je namreč obdavčiti promet vseh gospodarskih subjektov, ki se ukvarjajo s prodajo blaga potrošnikom, ki so fizične osebe.
The reference system is composed of a consistent set of rules that generally apply on the basis of objective criteria to all undertakings falling within its scope as defined by its objective.
Glede na navedeni cilj bi bilo treba za vsa podjetja, ki ustvarjajo promet s prodajo blaga fizičnim osebam, šteti, da so v podobnem dejanskem in pravnem položaju.
Contrary to what Poland claims, the objective of the retail tax cannot be said to be to finance budget expenditure under the Family 500+ child benefit programme.
Komisija zato meni, da je referenčni sistem maloprodajni davek, ki se uporablja za promet podjetij, ki se ukvarjajo z maloprodajo vseh vrst blaga na Poljskem.
Poland confirmed that tax revenues cannot be allocated wholly and exclusively to finance a predetermined type of expenditure, so that an alleged link between child care and the retail sector has not been established, nor an alleged link between the cost of the child care programme and the size of the turnover of retail operators.
Referenčni sistem v nasprotju s trditvami Poljske ne bi smel biti omejen samo na podjetja s prometom, večjim od 17 milijonov PLN, zaradi dejstva, da mesečni promet, ki ga podjetja ustvarijo z maloprodajo in ne presega 17 milijonov PLN, v skladu z zakonom ni predmet davka.
The financing of the Family 500+ child benefit programme cannot be regarded as an objective intrinsic to the retail tax.
Ta izključitev se uporablja za vsa podjetja, ki ustvarjajo promet s prodajo maloprodajnega blaga, ne glede na to, ali njihov doseženi promet presega ali ne presega 17 milijonov PLN.
Rather, the objective of the retail tax is to tax the turnover of all economic operators involved in the sale of goods to natural person consumers.
Komisija prav tako meni, da struktura progresivnih davčnih stopenj, določena v zakonu, ni del referenčnega sistema.
In the light of that objective, all undertakings deriving turnover from the sale of goods to natural persons should be considered to be in a similar factual and legal situation.
Sodišče je pojasnilo, da ni vedno dovolj, da se analiza selektivnosti omeji na vprašanje, ali ukrep odstopa od referenčnega sistema, kot ga je opredelila država članica.
The Commission therefore considers the reference system to be the retail tax applicable to the turnover of undertakings engaged in the retail sale of all sorts of goods in Poland.
Oceniti je treba tudi, ali je država članica meje navedenega sistema oblikovala dosledno ali pa, nasprotno, očitno samovoljno ali pristransko, da bi nekaterim podjetjem dala prednost pred drugimi.
Contrary to what Poland claims, the reference system should not be limited only to undertakings with turnover above PLN 17 million on account of the fact that the monthly turnover from retail sales generated by undertakings not exceeding PLN 17 million is not subject to tax under the Act.
Namesto da bi država članica določila splošna pravila za vsa podjetja in odstopanje od teh pravil za nekatera podjetja, bi lahko ob izogibanju pravilom o državni pomoči dosegla enak rezultat s spremembo in kombiniranjem svojih pravil tako, da njihova uporaba sama vodi v različno davčno breme za različna podjetja.
That exclusion is applied to all undertakings that derive turnover from the sale of retail goods regardless of whether they achieve a turnover exceeding or not exceeding PLN 17 million.
V zvezi s tem je treba zlasti opozoriti, da v skladu z ustaljeno sodno prakso Sodišča člen 107(1) Pogodbe med ukrepi državnega posredovanja ne razlikuje glede na njihove vzroke ali cilje, ampak jih opredeljuje glede na njihove učinke in torej ne glede na uporabljene tehnike.