natgillin/translations-raw huggingface dataset:
In Iceland, the standard corporate tax rate is 15 % [13].
V Islandiji je splošna stopnja davka od dobička pravnih oseb 15 % [13].
The Tonnage Tax Act provides that, instead of applying directly the normal corporate tax of 15 % on the profit generated by the shipping activities, shipping companies may benefit from a more favourable tonnage tax calculated on the basis of a notional profit per day depending on the actual tonnage of the ship concerned.
Zakon o davku na tonažo določa, da lahko ladjarske družbe namesto običajnega 15-odstotnega davka od dobička iz ladijskih prevozov izkoristijo ugodnejši davek na tonažo, izračunan na podlagi domnevnega dnevnega dobička, odvisnega od dejanske tonaže zadevne ladje.
If a shipping company wishes to remain subject to the normal corporation tax rules in order to calculate its profits, it may do so.The notional profit obtained by applying a set rate to the actual tonnage is then subject to the standard corporate tax.
Če želi ladjarska družba še naprej slediti običajnim predpisom o davku od dobička pravnih oseb za obračunavanje svojega dobička, lahko to tudi stori.Domnevni dobiček, dobljen z uporabo določene stopnje glede na dejansko tonažo, je tako predmet splošnega davka od dobička pravnih oseb.
The tonnage tax regime thus exempts eligible companies from regular corporate tax on profits derived from shipping as long as the profits are retained in companies within the scheme.
Režim davka na tonažo tako izvzema upravičena podjetja iz plačila rednega davka pravnih oseb na dobiček iz pomorstva, v kolikor se dobiček v okviru sheme pridrži v podjetju.
The exemption does not apply to interest, profits from net share trading, or income from other sources.
Izvzetje ne velja za obresti, za dobiček od neto trgovanja z delnicami ali za prihodek iz drugih virov.
Principal activities
Osnovne dejavnosti
The scheme covers ships registered on the IIS of at least 100 GT used for the transportation of people or cargo abroad and transportation of cargo domestically.
Shema zajema ladje, registrirane v IIS, z bruto tonažo (BT) 100 ali več, ki se uporabljajo za prevoz ljudi ali tovora v tujino in prevoz tovora doma.
Article 3 of the Tonnage Tax Act specifies that the transport of cargo or passengers is to be done by means of:
Člen 3 Zakona o davku na tonažo določa, da je treba prevoz tovora ali potnikov izvajati s pomočjo:
merchant vessels owned by the vessel operator;
trgovskega plovila v lasti upravljavca plovila;
merchant vessels leased without crew (bareboat charter);
trgovskega plovila, zakupljenega brez posadke (zakup ladijskega prostora);
merchant vessels leased with crew (time charter).
trgovskega plovila, zakupljenega s posadko (časovni zakup).
Merchant vessel operations do not include the leasing of bareboat charter for longer periods than three years.
Delovanje trgovskih plovil ne vključuje zakupa plovila brez posadke za obdobja, daljša od treh let.
The Icelandic authorities have indicated that there is no particular rule regarding the proportion of merchant vessels that may be leased with or without a crew compared to those owned by the vessel operator.
Islandski organi so navedli, da v primerjavi s plovili, ki so v lasti upravljavca plovila, ne obstaja poseben predpis glede deleža trgovskih plovil, ki se lahko zakupijo s posadko ali brez nje.
Article 4 of the Tonnage Tax Act provides that the following activities are not eligible under the Act: fishing, harbour constructions, diving, piloting and salvage, educational and schooling activities or other social activities, sports, entertainment and leisure activities including whale watching and passenger transport between ports within Iceland that are not ports of calls between countries.
Člen 4 Zakona o davku na tonažo določa, da naslednje dejavnosti niso upravičene po Zakonu: ribolov, gradbena dela v pristaniščih, potapljanje, pilotažo in reševanje, izobraževalne in šolske dejavnosti ali druge družbene dejavnosti, športne, zabavne dejavnosti in prostočasne dejavnosti, vključno z opazovanjem kitov in prevozom potnikov med pristanišči znotraj Islandije, ki niso pristanišča pristanka med državami.
The Icelandic authorities confirmed that towing and dredging are not eligible under the Act.
Islandski organi so potrdili, da vlečenje in poglabljanje dna nista upravičena po tem zakonu.
Ancillary activities
Pomožne dejavnosti
Article 3 of the Tonnage Tax Act provides that the following ancillary activities are eligible:
Člen 3 Zakona o davku na tonažo določa, da so upravičene naslednje pomožne dejavnosti:
the use of containers in cargo transportations;
uporaba zabojnikov pri prevozu tovora;
the operation of loading, unloading and maintenance facilities;
upravljanje naprav za nakladanje, razkladanje in vzdrževanje;
the operation of ticket sales and passenger terminals;
upravljanje prodaje vozovnic in potniških terminalov;
the operation of offices and management facilities;
upravljanje pisarn in upravnih prostorov;
the sale of consumer products on board merchant vessels.
prodaja potrošniških izdelkov na trgovskih plovilih.
Registration in the IIS and full tax liability
Registracija v IIS in popolna davčna obveznost
According to Article 1 of the Tonnage Tax Act,
V skladu s členom 1 Zakona o davku na tonažo
‘[l]imited liability companies and private limited companies, subject to taxation pursuant to item 1 of paragraph 1 of Article 2 of Act 90/2003 on Income Tax, and operating merchant vessels registered in the Icelandic International Ship register (IIS), may decide to pay taxes on their merchant vessels operations in accordance with this Act instead of Act No 90/2003.’
„se lahko družbe z omejeno odgovornostjo in delniške družbe, obdavčene na podlagi točke 1 odstavka 1 člena 2 Zakona 90/2003 o davku od dohodka, ki upravljajo trgovska plovila, registrirana v islandskem mednarodnem ladijskem registru (IIS), odločijo za plačilo davkov na dejavnosti njihovih trgovskih ladij v skladu s tem zakonom namesto z Zakonom št. 90/2003.“
In addition to the requirement regarding eligible activities, the Tonnage Tax Act stipulates that the two following conditions must be complied with:
Poleg zahteve v zvezi z upravičenimi dejavnostmi Zakon o davku na tonažo določa, da morata biti izpolnjena naslednja pogoja:
firstly, the vessels must be registered in the IIS.
prvič, plovila morajo biti registrirana v IIS.
The Icelandic authorities argue that registration in the IIS is not considered to be a so-called flag link.
Islandski organi trdijo, da registracija v IIS ne pomeni tako imenovane povezave z zastavo.
No explicit flag link with Iceland strictu sensu is required.
Ne zahteva se nobena izrecna povezava z zastavo z Islandijo strictu sensu.
Indeed, according to Article 6 of Act No 38/2007 on the IIS ‘a merchant vessel that is registered in the Icelandic International Ship Register is considered to be an Icelandic vessel and has the right to sail under the national flag of Iceland’.
Dejansko se v skladu s členom 6 Zakona št. 38/2007 o IIS „trgovsko plovilo, registrirano v islandskem mednarodnem ladijskem registru, obravnavana kot islandsko plovilo in ima pravico pluti pod državno zastavo Islandije“.
The Icelandic authorities therefore describe the flag link as a right and not a condition for eligibility under the scheme.
Islandski organi torej opisujejo povezavo z zastavo kot pravico in ne pogoj za upravičenost po shemi.
A ship not flying the Icelandic flag could still have access to the tonnage tax as long as it is registered in the IIS.
Ladja, ki ne pluje pod islandsko zastavo, lahko še vedno uporablja davek na tonažo, če je registrirana v IIS.
In that regard, Article 4 of the same Act prescribes that registration is open where the ‘owner of the merchant vessel is an Icelandic citizen, a citizen of another State in the European Economic Area or the founding States of the European Free Trade Area, a citizen in the Faroe Islands or a legal entity registered in Iceland’.
Glede tega člen 4 istega zakona določa, da je registracija odprta, če „je lastnik trgovskega plovila državljan Islandije, državljan druge države Evropskega gospodarskega prostora ali ustanovne države Evropskega združenja za prosto trgovino, državljan Ferskih otokov ali pravna oseba, registrirana v Islandiji“;
secondly, limited liability companies and private limited companies must be subject to taxation pursuant to Article 2(1) subparagraph 1 of Act No 90/2003 on Income Tax (hereinafter the ‘Income Tax Act’).
drugič, družbe z omejeno odgovornostjo in delniške družbe morajo biti obdavčene v skladu s pododstavkom 1 člena 2(1) Zakona št. 90/2003 o davku od dohodka (v nadaljnjem besedilu: Zakon o davku od dohodka).
That provision provides that companies domiciled in Iceland are liable in Iceland to tax on their global income (full liability).
Ta določba določa, da so podjetja s sedežem v Islandiji zavezana v Islandiji plačevati davek na njihov celotni dohodek (popolna davčna obveznost).
A legal person is considered to be domiciled in Iceland if it is registered in Iceland, if it considers Iceland as its residence according to its bylaw, or if it has the real seat of its administration in Iceland.
Za pravno osebo s sedežem v Islandiji se šteje tista, ki je registrirana v Islandiji, tista, ki ima po lokalnih predpisih v Islandiji stalno prebivališče, ali tista, ki ima dejanski upravni sedež v Islandiji.
Article 3 of the Income Tax Act provides that non-domiciled companies are liable in Iceland to tax on income originating in Iceland (source taxation).
Člen 3 Zakona o davku od dohodka določa, da so podjetja, ki nimajo sedeža v Islandiji, zavezana davku od dohodka z virom v Islandiji (obdavčitev v državi vira).
The Icelandic authorities have confirmed that the companies, in order to be eligible, need not be incorporated under Icelandic corporate law as Icelandic companies.
Islandski organi so potrdili, da ni nujno, da so podjetja registrirana kot islandska podjetja po islandskem korporacijskem pravu, da bi bila upravičena.
Thus, companies incorporated under the company law of another EEA State would qualify for the tonnage tax scheme provided the additional requirements are met.
Tako podjetja, registrirana po pravu družb druge države EGP, izpolnjujejo pogoje za shemo davka na tonažo, če so izpolnjene dodatne zahteve.
Establishment of the tax base
Določitev davčne osnove
According to Article 6 of the Tonnage Tax Act, the tax base (notional profit) will be established as follows:
V skladu s členom 6 Zakona o davku na tonažo se davčna osnova (domnevni dobiček) določi na naslednji način:
Up to and including 25000 NT – ISK 30 per 100 NT;
do in vključno s 25000 NT – 30 ISK na 100 NT;
From 25001 NT – ISK 10 per 100 NT.
od 25000 NT – 10 ISK na 100 NT.
No deductions are permitted from the tax base.
Kakršni koli odbitki od davčne osnove niso dovoljeni.
Taxation under the Income Tax Act and separate accounting
Obdavčenje glede na Zakon o davku od dohodka in ločeno knjigovodstvo
Article 4 of the Tonnage Tax Act specifies that if a vessel operator is also engaged in other activities than the ones qualifying for tonnage tax, he should be taxed for those activities in accordance with the Income Tax Act.
Člen 4 Zakona o davku na tonažo določa, da bi moral biti upravljavec plovila, ki poleg dejavnosti, upravičenih do davka na tonažo, izvaja še druge dejavnosti, v skladu z Zakonom o davku od dohodka obdavčen tudi za te dejavnosti.
Article 7 of the Tonnage Tax Act stipulates that income and costs of merchant vessel operations should be kept separate from the income and costs of other activities in proportion to the book value of assets used in merchant vessel operation on the one hand, and for other uses, on the other hand.
Člen 7 Zakona o davku na tonažo določa, da bi morali biti dohodek od delovanja in stroški delovanja trgovskih plovil ločeni od dohodka in stroškov drugih dejavnosti sorazmerno s knjigovodskimi vrednostmi sredstev, uporabljenih pri delovanju trgovskih plovil na eni strani in pri drugih uporabah na drugi strani.
Article 9 of the Tonnage Tax Act stipulates that merchant vessel operation costs cannot be deducted from the income of the vessel operator subject to taxation under the Income Tax Act.
Člen 9 Zakona o davku na tonažo določa, da se stroški delovanja trgovskih plovil ne smejo odšteti od dohodka upravljavca plovila, ki je obdavčen po Zakonu o davku od dohodka.
Costs, other then financial costs, which relate at the same time to the acquisition of income in merchant vessel operations and the acquisition of other income, should be divided in proportion to the income.
Stroški, z izjemo finančnih stroškov, ki so istočasno povezani s pridobivanjem dohodka iz delovanja trgovskih plovil in s pridobivanjem drugega dohodka, bi morali biti razdeljeni sorazmerno z dohodkom.
In the event that interest expenses, depreciation and exchange rate losses pursuant to Article 49 of the Income Tax Act relate at the same time to the acquisition of income in merchant vessel operation and the acquisition of other income, such financial costs shall be divided in proportion to the book value of assets used in merchant vessel operations, on the one hand, and for other uses, on the other hand.
Če se obrestni odhodki, amortizacija in izguba zaradi menjalnega tečaja v skladu s členom 49 Zakona o davku od dohodka istočasno nanašajo na pridobivanje dohodka iz delovanja trgovskih plovil in pridobivanje drugega dohodka, se takšni finančni stroški razdelijo sorazmerno s knjigovodskimi vrednostmi sredstev, uporabljenih pri delovanju trgovskih plovil na eni strani in pri drugih uporabah na drugi strani.
Costs which are considered to relate to the generation of other income than that from merchant vessel operation shall be governed by the Income Tax Act.
Stroški, za katere se šteje, da so povezani z ustvarjanjem dohodka, z izjemo dohodka iz delovanja trgovskih plovil, so pravno urejeni z Zakonom o davku od dohodka.
Article 11 of the Tonnage Tax Act provides that losses from merchant vessel operations should not be deductible with regard to taxation of other activities according to the Income Tax Act.
Člen 11 Zakona o davku na tonažo določa, da se izgube iz delovanja trgovskih plovil v skladu z Zakonom o davku od dohodka ne bi smele odšteti od obdavčenja drugih dejavnosti.
Duration of the scheme and lock-in period
Trajanje sheme in obdobje blokade
The Icelandic authorities have indicated that the schemes are notified for an unlimited duration but that they are willing to re-notify after a period of time to be agreed with the Authority.
Islandski organi so navedli, da sta shemi priglašeni za neomejeno trajanje, vendar da so ju po preteku določenega obdobja pripravljeni ponovno priglasiti zaradi potrditve Nadzornega organa.
According to Article 2 of the Tonnage Tax Act, the tonnage tax scheme entails a lock-in period of three years.
V skladu s členom 2 Zakona o davku na tonažo je za shemo davka na tonažo predvideno obdobje blokade tri leta.
This means that a ship-owner opting for the tonnage tax has to stay within that scheme for three years.
To pomeni, da mora lastnik ladje, ki izbere davek na tonažo, ravnati v skladu s to shemo tri leta.
SPECIAL REFUND FOR SEAFARERS’ INCOME TAX
POSEBNO VRAČILO ZA DAVEK OD DOHODKA POMORŠČAKOV
The Icelandic authorities have also notified a gross wage support system for seafarers by which ship-owners may be paid grants amounting to 90 % of the income tax calculated on the gross wages of the employed seafarers.
Islandski organi so priglasili tudi sistem podpore za bruto plače pomorščakov, po katerem lahko lastniki ladij prejmejo podporo v višini do 90 % davka od dohodka, izračunanega na podlagi bruto plač zaposlenih pomorščakov.
In order to qualify for the grants the ship-owner must be a limited liability company or private limited company with full tax liability in Iceland, the vessels must be registered in the IIS and the ship-owner must employ seafarers who are eligible for taxation in Iceland.
Da bi bili upravičeni do podpore, morajo biti lastniki ladij družba z omejeno odgovornostjo ali delniška družba s popolno davčno obveznostjo v Islandiji, njihova plovila morajo biti registrirana v IIS, zaposlovati pa morajo pomorščake, ki izpolnjujejo pogoje za obdavčitev v Islandiji.
Article 16 of the Tonnage Tax Act provides:
Člen 16 Zakona o davku na tonažo določa:
‘Limited liability companies and private limited companies subject to taxation pursuant to item 1 of paragraph 1 of Article 2 of Act No 90/2003 on Income Tax, and which operate merchant vessels, cf. Article 3, registered in the Icelandic International Ship register (IIS), shall receive a subsidy which corresponds to 90 % of the correctly determined amount of income tax and municipal income tax in withholding taxes on the wages of the crew of the merchant vessels in question, having taken into account personal tax allowances and seamen’s allowances.
„Družbe z omejeno odgovornostjo in delniške družbe, obdavčene v skladu s točko 1 odstavka 1 člena 2 Zakona št. 90/2003 o davku od dohodka, ki upravljajo trgovska plovila, prim. člen 3, registrirana v islandskem mednarodnem ladijskem registru (IIS), prejmejo subvencijo, ki ustreza 90 % pravilno določene višine davka od dohodka in občinskega davka od dohodka davčnega odtegljaja plač posadke zadevnih trgovskih plovil, ob upoštevanju osebnih davčnih olajšav in olajšav pomorščakov.
The withholding tax shall, in other respects, be so disposed of that 5 % shall be paid to the Treasury and 5 % shall be paid to the municipality of the crew member in question.
Davčni odtegljaj se sicer odtegne tako, da se 5 % plača v državno blagajno, 5 % pa občini članov zadevne posadke.
This disposal shall replace the disposal of withholding tax and division according to the Act on Withholding Tax, the Act on Income Tax and the Act on Municipal Revenue base.
Ta odtegnitev nadomešča odtegnitev davčnega odtegljaja in razdelitev po Zakonu o davčnem odtegljaju, Zakonu o davku od dohodka in Zakonu o občinski davčni osnovi.
The Minister of Finance shall, by means of a regulation, specify the implementation of payments pursuant to Paragraph 1, including the form of subsidy applications, payment times and balancing against unpaid public levels.’
Minister za finance opredeli izvajanje plačil iz odstavka 1, vključno z obliko vloge za pridobitev subvencije, s plačilnimi roki in z izravnavanjem z neplačanimi javnimi izdatki.“
The Icelandic authorities have confirmed that there are no eligibility criteria on the level of the seafarer other than being employed with a merchant shipping company and having tax liability in Iceland.
Islandski organi so potrdili, da razen zaposlitve v trgovsko-ladjarskem podjetju in davčne obveznosti v Islandiji ne obstajajo nobena druga merila upravičenosti za pomorščake.
The refund is only given for the income tax, calculated on the seafarers’ wages.
Vračilo se izplača samo za davek od dohodka, izračunanega na podlagi plač pomorščakov.
It does not cover any social security contributions.
Ne zajema nobenih prispevkov za socialno varnost.
The Icelandic authorities have also confirmed that the Icelandic nationality is not relevant in this respect.
Islandski organi so tudi potrdili, da islandsko državljanstvo pri tem nima nobene vloge.
The seafarer does not need to have a residence in Iceland in order for the ship-owner to be able to qualify for the grant.
Ni nujno, da pomorščak prebiva v Islandiji, da bi bil lastnik ladje upravičen do podpore.
AID RECIPIENTS, BUDGET, DURATION AND ENTRY INTO FORCE OF THE NOTIFIED MEASURES
PREJEMNIKI POMOČI, PRORAČUN, TRAJANJE IN ZAČETEK VELJAVNOSTI PRIGLAŠENIH UKREPOV
The Icelandic authorities have not submitted any exact figures regarding the reduction of State revenue that will follow from the application of the tonnage tax scheme as compared with the tax revenue that would have followed from the application of the standard corporation tax.
Islandski organi niso predložili natančnih podatkov v zvezi z zmanjšanjem državnega prihodka, ki bo posledica izvajanja sheme davka na tonažo, v primerjavi z davčnimi prihodki, ki bi bili posledica uporabe običajnega davka na pravne osebe.
The Icelandic authorities have indicated that the cost of the notified measures would depend on the number of vessels registering in the IIS.
Islandski organi so navedli, da je strošek priglašenih ukrepov odvisen od števila plovil, registriranih v IIS.
They expected that 12 vessels for which the tonnage tax is assumed to be on average ISK 120000, would register.
Pričakovali so, da se bo registriralo 12 plovil, za katere je predviden davek na tonažo v povprečju 120000 ISK.
The tonnage tax would then amount to ISK 1440000.
Davek na tonažo bi tako znašal 1440000 ISK.
However, the preliminary estimate does not indicate the amount of ordinary corporate tax these 12 vessels would otherwise have paid.
Vendar predhodna ocena ne navaja zneska običajnega davka na pravne osebe, ki bi ga teh 12 ladij moralo sicer plačati.
The Icelandic authorities have indicated that no requests for registration on the Icelandic Ship register have been made.
Islandski organi so navedli, da niso prejeli nobene vloge za registracijo v islandskem ladijskem registru.
The Icelandic authorities have not limited the duration of the two schemes.
Islandski organi niso omejili trajanja teh dveh shem.
According to Section 11 of the Maritime Guidelines, a reduction to zero of taxation and social charges for seafarers and a reduction of corporate taxation of shipping activities in line with the schemes already approved in other EEA States is the maximum level of aid which might be permitted.
V skladu s poglavjem 11 Smernic za pomorski promet sta znižanje davkov in prispevkov za socialno varnost za pomorščake na ničlo ter znižanje davkov na dobiček pravnih oseb iz ladijskih prevozov v skladu s shemami, ki so že odobrene v drugih državah EGP, najvišja možna dovoljena raven pomoči.
To avoid distortions of competition, other systems of aid may not provide any greater benefit than this.
Da bi se izognili izkrivljanju konkurence, drugi sistemi pomoči ne smejo nuditi večjih ugodnosti, kot je ta.
The aid should not in any event exceed the total amount of taxes and social contributions collected from shipping activities and seafarers.
Ta pomoč ne sme v nobenem primeru presegati skupne vrednosti davkov in prispevkov za socialno varnost iz ladijskih prevozov in za pomorščake.
The Icelandic authorities have confirmed that cumulation of the two schemes with other support measures will be monitored by the Icelandic tax authorities and that the maximum aid intensities will be complied with.
Islandski organi so potrdili, da bodo kumulacijo obeh shem z drugimi ukrepi podpore spremljali islandski davčni organi in da bo upoštevana najvišja intenzivnost pomoči.
INFORMATION ON THE EXPECTED MACRO-ECONOMIC RETURN ON THE MARITIME CLUSTER
PODATKI O PRIČAKOVANEM MAKROEKONOMSKEM DONOSU POMORSKEGA GROZDA
In conformity with Section 12(2) of the Maritime Guidelines, the Icelandic authorities carried out a cost effect analysis to establish the macro-economic return of the notified tax schemes.
V skladu s poglavjem 12(2) Smernic za pomorski promet so islandski organi izvedli analizo učinka stroškov za določitev makroekonomskega donosa priglašenih shem davkov.
The analysis states that it is difficult to foresee the economic effects of the Tonnage Tax Act as it will depend on the number of ships registered on the IIS.
Glede na analizo je težko predvideti gospodarski učinek Zakona o davku na tonažo, saj je le-ta odvisen od števila ladij, registriranih v IIS.
On the estimate of jobs created or saved, the Icelandic authorities estimate that the effect of both support measures is that in the next six years 200 seafarers will be employed as new crew on qualifying merchant vessels.
V oceni ustvarjenih ali ohranjenih delovnih mest islandski organi ocenjujejo, da je učinek obeh ukrepov podpore takšen, da bo v prihodnjih šestih letih 200 pomorščakov zaposlenih v novih posadkah na upravičenih trgovskih plovilih.
CONCERNS IN THE OPENING DECISION
POMISLEKI V ODLOČITVI O SPROŽITVI POSTOPKA