natgillin/translations-raw huggingface dataset:
In order to constitute state aid within the meaning of Article 6l of the EEA Agreement the measure must be selective in that it favours ‘certain undertakings or the production of certain goods’.
Dejstvo, da lahko veliko podjetij uveljavlja ukrep ali da ukrep vključuje celoten sektor, še ne zadostuje za izključitev selektivnosti zadevnega ukrepa in s tem za izključitev njegove opredelitve kot državne pomoči [20].
The assessment of selectivity requires determining whether under a particular legal regime a national measure favours certain undertakings or the production of certain goods in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation [18].
Poleg tega dejstvo, da zadevni ukrep temelji na objektivnih merilih horizontalne uporabe, ne ovrže dejstva, da gre za selektivni ukrep, saj dokazuje samo, da zadevna pomoč spada v shemo pomoči in ni individualna pomoč [21].
The concept of state aid does not refer to measures which differentiate between undertakings and which are, prima facie, selective where that differentiation arises from the nature or the general scheme of the system of which they form part [19].
Nadzorni organ meni, da so vsa podjetja, ki prejemajo storitve v Islandiji od podjetij s sedežem v Islandiji ali uvažajo lastno blago za uporabo v Islandiji, v enakem pravnem in dejanskem položaju kot opredeljeni upravičenci priglašenih sprememb DDV.
In the following the Authority will assess whether the amendments constitute selective measures and, the case being, whether they fall within the logic and general nature of the VAT system in Iceland.
Za druga podjetja, ki prejemajo storitve islandskih podjetij ali uvažajo lastno blago, potrebno za opravljanje svojih poslovnih dejavnosti, se uporabljajo splošno veljavna pravila o DDV.
The notified amendments constitute prima facie selective measures
Nadzorni organ meni, da ni razlogov za sklepanje, da so bila upravičena podjetja v drugačnem pravnem in dejanskem položaju kot druga podjetja, za katera velja islandski sistem obdavčitve z DDV.
The non-imposition of VAT for mixed services benefitted only certain groups of undertakings, namely, non-resident customers of data centres located in Iceland.
Zato Nadzorni organ ugotavlja, da so bile priglašene spremembe selektivne.
The exemption from VAT for the import of servers to be used in Iceland by foreign customers also benefitted a selective group of undertakings.
Logika in splošne značilnosti sheme
It only concerned foreign undertakings that import their own servers into Iceland to be used in data centres located in Iceland.
Vsak ukrep, ki je namenjen temu, da podjetja v nekem sektorju delno ali v celoti oprosti stroškov, ki izhajajo iz običajne uporabe splošnega sistema, je lahko državna pomoč, če te oprostitve ni mogoče upravičiti z značilnostmi ali logiko splošnega davčnega sistema [23].
The fact that the number of undertakings able to claim entitlement under a measure is large, or that the measure covers an entire sector, is not sufficient to call into question the selective nature of that measure and, therefore, to rule out its classification as state aid [20].
Nadzorni organ mora ugotoviti, ali različna obravnava podjetij glede prednosti ali bremen, uvedenih z zadevnim davčnim ukrepom, izhaja iz značilnosti ali splošnega sistema celotne sheme, ki se uporablja.
The Authority considers that all undertakings which receive services in Iceland from companies located in Iceland, or import their own goods to be used in Iceland, are in the same legal and factual position as the identified beneficiaries of the notified VAT amendments.
V skladu z uveljavljeno sodno prakso mora država Efte, ki je uvedla različno obravnavanje podjetji, dokazati, da je to upravičeno z značilnostmi in splošno shemo zadevnega sistema [24].
Other companies receiving services from Icelandic undertakings or importing own goods necessary for carrying out their business activities are subject to generally applicable VAT rules.
Nadzorni organ mora nato proučiti, ali sprememba davčnih pravil izpolnjuje cilje, ki so neločljiv del samega davčnega sistema, ali zasleduje druge cilje.
The Authority is of the view that there is no reason to conclude that the beneficiary undertakings were in a different legal and factual situation to the other undertakings subject to VAT taxation in Iceland.
Po informacijah, ki so jih zagotovili islandski organi, je bil cilj priglašenih sprememb povzdigniti islandski sektor podatkovnih centrov na raven, primerljivo s sektorjem podatkovnih centrov v EU.
Therefore, the Authority concludes that the notified amendments were selective.
Neuvedba DDV za mešane storitve in oprostitev plačila DDV za uvoz strežnikov sta bili zasnovani za pritegnitev sektorja mobilnih (in za davke občutljivih) storitev v Islandijo, in sicer sektorja podatkovnih centrov.
Logic and general nature of the scheme
Treba je opomniti, da je v tem primeru referenčni davčni okvir, v zvezi s katerim je treba proučiti, ali je cilj, ki se zasleduje s priglašenimi spremembami, del splošnih značilnosti in logike sistema, islandski sistem obdavčitve z DDV.
A specific or selective tax measure can nevertheless be justified by the logic of the tax system [22].
Kot je navedeno v Odločbi št. 3/13/COL, islandska zakonodaja, predpisi ali smernice ne vsebujejo jasne opredelitve mešanih storitev.
Measures intended partially or wholly to exempt firms in a particular sector from the charges arising from the normal application of the general system can constitute state aid if there is no justification for the exemption on the basis of the nature and logic of the general tax system [23].
Pojem „mešane storitve“ je odprt in ni mogoče trditi, da se vse mešane storitve, ki jih islandski podatkovni centri zagotavljajo nerezidenčnim strankam, dejansko uporabljajo in izkoriščajo v tujini.
The Authority must assess whether the different treatment of undertakings as regards advantages or burdens introduced by the tax measure in question arise from the nature or the general system of the overall scheme which applies.
Kot primere mešanih storitev so islandski organi navedli gostovanje, nadzor in hlajenje strežnikov.
Where such a differentiation is based on objectives other than those pursued by the overall scheme, the measure in question would in principle be considered selective.
Vendar se zdi, da pojem mešanih storitev vključuje tudi druge storitve, ki se nedvomno zagotavljajo v Islandiji in za katere bi se zato v običajnih okoliščinah obračunal DDV, kot so storitve vzdrževanja in skladiščenja.
According to established case law, it is for the EFTA State that has introduced different treatment between undertakings to demonstrate that it is justified by the nature and general scheme of the system in question [24].
Če so mešane storitve neločljivo in inherentno povezane z elektronsko opravljenimi storitvami ter se uporabljajo in koristijo v tujini, zanje veljajo enaki premisleki v zvezi z davčno nevtralnostjo kot za elektronsko opravljene storitve [25].
The Authority must thereafter consider whether an amendment to the tax rules meets the objectives inherent in the tax system itself, or whether it pursues other objectives.
Zato je neuvedba DDV na te mešane storitve, ki so v tem smislu „pomožne“ pri storitvah v elektronski obliki, ki jih islandski podatkovni centri zagotavljajo nerezidenčnim strankam, del značilnosti in logike sistema DDV.
According to the information provided by the Icelandic authorities, the objective of the notified amendments was to bring the Icelandic data centre industry to a comparable level with the data centre industry in the EU.
Islandski organi so navedli, da tako kot za mešane storitve, za katere ni mogoče šteti, da se uporabljajo in koristijo v tujini, najbolj primerljivi sistemi DDV vključujejo določena pravila o izdelkih in storitvah, ki niso vključeni v obdavčljive prihodke in so zato izvzeti iz obveznosti plačila DDV.
The non-imposition of VAT for mixed services and the exemption from VAT for the import of servers was designed to attract a mobile (and tax sensitive) service sector to Iceland, namely the data centre industry.
Zato je bil cilj spremembe zagotoviti, da je poslovno okolje podatkovnih centrov v Islandiji glede obravnave DDV primerljivo z okoljem njihovih konkurentov, ki delujejo v EU.
It is important to note that in this case the reference tax framework, regarding which it has to be examined whether the objective pursued with the notified amendments falls within its general nature and logic of the system, is the Icelandic VAT system.
Nadzorni organ meni, da dejstvo, da drugi sistemi DDV predvidevajo nekatere izjeme, samo po sebi ne upravičuje neuvedbe DDV v Islandiji.
As noted in Decision No 3/13/COL, there is no clear definition of mixed services to be found in Icelandic legislation, regulations or guidelines.
Tudi če je namen ukrepa nadomestiti pomanjkljivosti, s katerimi se srečuje islandski sektor podatkovnih centrov, takšnega ukrepa v nobenem primeru ne bi bilo mogoče upravičiti z dejstvom, da je namenjen odpravi izkrivljanj konkurence na trgu EGP za storitve podatkovnih centrov.
The term ‘mixed services’ is open-ended and it cannot be established that all mixed services provided by the Icelandic data centres to non-resident customers are actually used and enjoyed abroad.
V skladu z ustaljeno sodno prakso dejstvo, da si država EGP prizadeva z enostranskimi ukrepi približati konkurenčne pogoje v določenem sektorju gospodarstva konkurenčnim pogojem, ki prevladujejo drugje v EGP, zadevnim ukrepom ne more odvzeti značaja pomoči [26].
As examples of mixed services, the Icelandic authorities have mentioned hosting, supervision and the cooling of servers.
Ali je določena izjema del logike sistema, je zato treba ugotoviti predvsem ob upoštevanju referenčnega sistema obdavčenja, to je islandskega sistema DDV [27].
However, other services that are clearly delivered in Iceland, and should therefore under normal circumstances be subject to VAT, such as maintenance and storage services seem to also be covered by the term mixed services.
Splošne značilnosti in logika islandskega sistema DDV ne vključujejo dajanja prednosti proizvodnji islandskega blaga ali izboljšanja konkurenčnih pogojev islandskih podjetij v primerjavi s konkurenti s sedežem drugje v EGP.
To the extent that the mixed services are inseparable from and inherently linked to electronically supplied services, and are used and enjoyed abroad, they are covered by the same considerations regarding tax neutrality as electronically supplied services [25].
Dejansko ni v islandskem zakonu o DDV nobene določbe, ki bi bila namenjena dajanju prednosti islandskim storitvam ali blagu pred konkurenčnimi tujimi storitvami ali blagom.
Therefore, the non-imposition of VAT on those mixed services that are, in this sense, ‘ancillary’ to the electronically supplied services provided by the Icelandic data centres to non-resident customers, falls within the nature and logic of the VAT system.
Ciljev zunanje politike, kot sta povečanje konkurenčnosti islandskega sektorja podatkovnih centrov in spodbujanje nove uporabe islandskih energetskih virov, ki niso del referenčnega sistema, ni mogoče uporabiti za upravičenje odstopanj od sistema [28].
The Icelandic authorities have submitted that as for mixed services which cannot be considered to be used and enjoyed abroad, most comparable VAT systems contain certain rules on items and services which are not included in the taxable turnover and are therefore exempted from VAT liability.
Nadzorni organ na podlagi navedenega meni, da neuvedbe DDV na tiste mešane storitve, ki jih je mogoče ločiti od storitev, ki se zagotavljajo v elektronski obliki, in niso z njimi neločljivo povezane, ni mogoče šteti za del splošnih značilnosti in logike islandskega sistema DDV.
Therefore, the aim of the amendment was to ensure that the business environment of data centres in Iceland, in terms of VAT treatment, was comparable with that of their competitors operating in the EU.
Islandski organi v zvezi z uvozom strežnikov trdijo, da člen 36(1) zakona o DDV določa možnost oprostitve plačila DDV za uvoz določenega blaga in da so zato oprostitve plačila DDV na uvoz določenega blaga neločljiv del sistema DDV.
The Authority considers the fact that other VAT systems provide for certain exemptions does not in itself justify non-imposition of VAT in Iceland.
Poleg tega trdijo, da večina sistemov DDV določa nekatere izjeme, ki temeljijo na gospodarskih dejstvih ter značilnostih in splošni strukturi davčnega sistema v zadevni državi.
Even if the purpose of the measure is to compensate for disadvantages faced by the Icelandic date centre industry, such a measure could not, in any event, be justified by the fact that it is intended to correct distortions of competition on the EEA market for data centre services.
Nadzorni organ meni, da so izjeme, predvidene na podlagi člena 36(1) (umetniška dela, ki jih uvozi avtor, posebna literarna dela, reševalna vozila, blago, oproščeno plačila carinskih dajatev, itd.), zelo omejene in niso nujno povezane z zagotavljanjem gospodarske dejavnosti.
According to settled case-law, the fact that a EEA State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing elsewhere in the EEA cannot deprive the measures in question of their character as aid [26].
Nasprotno pa bodo podjetja, ki bodo imela koristi od oprostitve plačila DDV za uvoz strežnikov, ta uvoz svojih strežnikov izvajala kot sestavni del svojih gospodarskih dejavnosti.
Whether a particular exception falls within the logic of the system therefore has to be assessed first and foremost with respect to the reference taxation system, i.e. the Icelandic VAT system [27].
Kot je bilo že navedeno, je glavno pravilo islandskega zakona o DDV, da morajo biti gospodarske dejavnosti obdavčene in da se v državno blagajno plača DDV za vse notranje transakcije na vseh ravneh ter za uvoz blaga in storitev [29].
It is not within the general nature and logic of the Icelandic VAT system to favour the production of Icelandic goods or to improve the competitive conditions of Icelandic companies over their competitors established elsewhere in the EEA.
Islandski organi niso navedli nobenega primera podobnih sektorskih izjem v islandskem zakonu o DDV, s katerim bi utemeljili spremembe.
There are in fact no provisions in the Icelandic VAT Act that are designed to favour Icelandic services or goods over competing foreign services or goods.
Islandski organi so se tudi sklicevali na načelo, v skladu s katerim je, če se blago prenaša le za zagotavljanje storitve in brez spremembe lastništva, prenos takšnega blaga del zagotavljanja storitve in zato ni obdavčeno ločeno za namene DDV.
External policy objective, such as the goal to enhance the competitiveness of the Icelandic data centre industry and promoting new use of Iceland's energy resources, which are not inherent to the system of reference cannot be relied upon to justify derogations from the system [28].
Vendar islandski organi niso pojasnili niti pravne podlage za to načelo niti zakaj je bila potreba po sprejetju posebne določbe o oprostitvi DDV za uvoz strežnikov in podobne opreme, če bi takšen uvoz v vsakem primeru spadal v to načelo.
Based on the above, the Authority considers that the non-imposition of VAT on those mixed services that are separable from and not inherently linked to electronically supplied services cannot be seen as falling within the general nature and logic of the Icelandic VAT system.
Nadzorni organ meni, da oprostitev plačila DDV za uvoz strežnikov in neuvedba DDV na mešane storitve ne pomenita prilagoditve splošne sheme izrecno značilnostim in splošni strukturi islandskega sistema DDV.
In relation to the import of servers, the Icelandic authorities have argued that Article 36(1) of the VAT Act provides for a possibility to exempt specified imported goods from VAT, and therefore VAT exemptions on the import of certain goods is inherent in the VAT system.
Nasprotno, zdi se, da so imele spremembe gospodarski in politični cilj [30] privabljanja tujih podjetij k nakupu storitev podatkovnih centrov v Islandiji in posledično izboljšanja konkurenčnosti islandskega sektorja podatkovnih centrov [31].
In addition, they have argued that most VAT systems provide for certain exemptions which are based on economic facts and the nature and general structure of the tax system in the country in question.
Ti premisleki po mnenju Nadzornega organa niso del logike in splošnih značilnosti sistema obdavčitve potrošnikov [32].
The Authority considers that the exemptions foreseen under Article 36(1) (artist works imported by the author, specific literary works, vehicles for rescue purposes, goods exempt from custom duties, etc.) are very limited and not necessarily linked to the provision of an economic activity.
Islandski organi trdijo, da so zadevni ukrepi mišljeni kot poskus prilagoditve islandskega sistema DDV sistemu DDV držav članic EU za zagotovitev podobnega konkurenčnega okolja za domači sektor podatkovnih centrov, kot velja v EU.
On the contrary, the companies that will benefit from the exemption from VAT on the import of servers, will carry out this import of their servers as an intrinsic part of their economic activities.
Nadzorni organ je v Odločbi št. 3/13/COL islandske organe pozval, naj zagotovijo izčrpnejše informacije v podporo svojih trditev, da so nove spremembe DDV odsev sistemov DDV držav članic EU, in, kar je pomembnejše, o tem, da so spremembe del logike islandskega sistema DDV.
As previously noted, the main rule of the Icelandic VAT Act is that economic activities should be subject to taxation and that VAT shall be paid to the Treasury of all inland transactions at all stages, as well as of imports of goods and services [29].
Vendar islandski organi niso predložili nobenih pripomb ali dodatnih informacij v zvezi s tem.
The Icelandic authorities have not pointed to any examples of similar sector specific exemptions in the Icelandic VAT Act to justify the amendments.
Glede na navedeno Nadzorni organ meni, da oprostitev DDV za uvoz strežnikov in neuvedba DDV na mešane storitve nista del logike in splošnih značilnosti islandskega sistema DDV.
The Icelandic authorities have further invoked a principle, according to which when goods are transferred only for the purposes of the provision of a service, and without a change in ownership, the transfer of such goods forms part of the provision of the service and is therefore not taxed separately for VAT purposes.
Izkrivljanje konkurence in vpliv na trgovino med pogodbenicami
However, the Icelandic authorities have neither explained the legal basis for this principle nor why there was a need to adopt a special provision, on the VAT exemption for the import of servers and similar equipment, if such import would in any case fall under this principle.
Da se lahko ukrep šteje za državno pomoč v smislu člena 61(1) Sporazuma EGP, mora izkrivljati konkurenco in vplivati na trgovino med pogodbenicami Sporazuma EGP.
The Authority cannot see that the exemption from VAT payment on the import of servers and the non-imposition of VAT on mixed services constitute an adaptation of a general scheme particular to the nature and overall structure of the Icelandic VAT system.
V skladu z ustaljeno sodno prakso se že dejstvo, da ukrep krepi položaj podjetja v primerjavi z drugimi podjetji, ki konkurirajo v trgovini v EGP, zadostuje za sklep, da ukrep lahko vpliva na trgovino med pogodbenicami in izkrivlja konkurenco med podjetji s sedežem v drugih državah EGP [33].
On the contrary, the amendments seem to have been adopted with the economic and political objective [30] of attracting foreign undertakings to purchase data centre services in Iceland and consequently improving the competitiveness of the Icelandic data centre industry [31].
Oba obravnavana ukrepa sta bila usmerjena na subjekte s sedežem zunaj Islandije, vključno z EGP.
These considerations, in the Authority's opinion, do not form part of the logic and general nature of a consumer tax system [32].
Ti subjekti bi imeli koristi od ukrepov, če bi kupovali storitve od islandskih podatkovnih centrov.
The Icelandic authorities claim that the measures in question are meant as an attempt to adapt the Icelandic VAT system to the VAT systems of EU Member States in order to provide a similar competitive environment for the domestic data centre industry as exists within the EU.
Islandski podatkovni centri konkurirajo z izvajalci podobnih storitev v EGP.
In Decision 3/13/COL the Authority invited the Icelandic authorities to provide more substantial information, not only supporting their statements that the new VAT amendments mirror the VAT systems of EU Member States, but more importantly that the amendments fall within the logic of the Icelandic VAT system.
Poleg tega sta bila ukrepa namerno uvedena kot sredstvo za pritegnitev strank iz EGP in zunaj njega k nakupu storitev podatkovnih centrov v Islandiji.
However, the Icelandic authorities submitted no comments or additional information in this regard.
Ker so te stranke podjetja, ki delujejo v konkurenci z drugimi subjekti v njihovih zadevnih sektorjih v EGP, so ukrepi lahko vplivali na trgovino med pogodbenicami Sporazuma EGP in izkrivljali konkurenco v EGP ali pomenili nevarnost za takšno izkrivljanje.
In light of the above, the Authority considers that the VAT exemption on the import of servers and the non-imposition of VAT on mixed services do not fall within the logic and general nature of the Icelandic VAT system.
Sklep v zvezi z obstojem državne pomoči
Distortion of competition and effect on trade between Contracting Parties
Glede na navedeno Nadzorni organ ugotavlja, da ukrepa, ki se proučujeta, tj. oprostitev DDV za uvoz strežnikov in podobne opreme, kadar jih uvozijo nerezidenčne stranke, za uporabo v islandskih podatkovnih centrih in neuvedba DDV na transakcije, ki vključujejo podatkovne centre, razen za storitve, ki so „pomožne“ pri elektronsko opravljenih storitvah, pomenita državno pomoč v smislu člena 61(1) Sporazuma EGP.
Finally, the measure must be liable to distort competition and affect trade between the Contracting Parties to the EEA Agreement in order to be considered state aid within the meaning of Article 61(1) of the EEA Agreement.
Zato je treba na podlagi navedenih pogojev proučiti, ali sta ukrepa združljiva z delovanjem Sporazuma EGP.
According to settled case law, the mere fact that a measure strengthens the position of an undertaking compared with other undertakings competing in intra-EEA trade is considered to be sufficient in order to conclude that the measure is liable to affect trade between Contracting Parties and distort competition between undertakings established in other EEA States [33].
POSTOPKOVNE ZAHTEVE
The two measures at issue were aimed at entities established outside Iceland, including in the EEA.
V skladu s členom 1(3) dela I Protokola 3 „[j]e Nadzorni organ Efte o vseh načrtih za dodelitev ali spremembo pomoči obveščen dovolj zgodaj, da lahko predloži pripombe. […] Zadevna država ne sme izvajati svojih predlaganih ukrepov, dokler v te[m] postopku ni sprejeta dokončna odločitev“.
They would benefit from the measures if they purchased services from Icelandic data centres.
Dodelitev kakršne koli pomoči je zato nezakonita.
Icelandic date centres are, in turn, in competition with operators of similar services in the EEA.
OCENA ZDRUŽLJIVOSTI
In addition, the measures were deliberately introduced as a means of attracting customers from the EEA and beyond to purchase data centre services in Iceland.
Islandski organi niso predložili nobenih argumentov, da je mogoče državno pomoč iz navedenih ukrepov v zvezi z DDV šteti za združljivo z državno pomočjo.