natgillin/translations-raw huggingface dataset:
The production departments carried out tasks falling within the responsibilities of the Road Administration according to applicable quality standards and framework conditions, but was not engaged in any work falling outside the responsibilities of the Road Administration, for example on the open market.
Proizvodni oddelki so izvajali naloge, ki spadajo pod pristojnost uprave za javne ceste, v skladu z veljavnimi standardi kakovosti in okvirnimi pogoji, vendar niso opravljali dela, ki ne spada na področje pristojnosti uprave za javne ceste, na primer storitev na odprtem trgu.
Since the Production Department of the Møre and Romsdal District Office carried out its activities confined to the State ‘in-house’, the Authority concluded that those activities did not compete on a market with other market players.
Ker je proizvodni oddelek okrajnega urada Møre in Romsdal svoje dejavnosti, omejene na državo, opravljal kot „notranje“ storitve, je Nadzorni organ ugotovil, da te dejavnosti ne konkurirajo drugim akterjem na trgu.
Accordingly, the Department was not considered to be an undertaking, and its funding, therefore, was not State aid.
V skladu s tem se oddelek ni štel za podjetje, njegovo financiranje pa tako ni bilo državna pomoč.
Interested parties have argued that the same reasoning should apply to captive insurance companies.
Zainteresirane strani so trdile, da bi bilo treba za lastne zavarovalnice uporabiti enako utemeljitev.
The Authority does not concur with such a position.
Nadzorni organ se s tem stališčem ne strinja.
Consistent with case-law [25], the principles referred to in the Norwegian Road Administration decision are applicable in the case of public authorities exercising their right to undertake public services themselves without offering a contract to tender on the open market.
V skladu s sodno prakso [25] se načela, navedena v odločbi o Norveški upravi za javne ceste, lahko uporabijo za javne organe, ki uporabijo svojo pravico, da javne storitve opravljajo sami, ne da bi ponudili javni razpis na prostem trgu.
As referred to by the Court of Justice in the Stadt Halle judgment [26]: ‘A public authority which is a contracting authority has the possibility of performing the tasks conferred on it in the public interest by using its own administrative, technical and other resources, without being obliged to call on outside entities not forming part of its own departments.’ Referring to the difference between such a scenario and one involving a private undertaking, the Court went on to say that ‘it must be observed … that the relationship between a public authority which is a contracting authority and its own departments is governed by considerations and requirements proper to the pursuit of objectives in the public interest. Any private capital investment in an undertaking, on the other hand, follows considerations proper to private interests and pursues objectives of a different kind.’
Sodišče je v sodbi Stadt Halle [26] navedlo: „Javni organ, ki je naročnik, lahko izpolni naloge v javnem interesu, ki so mu naložene, z lastnimi upravnimi, tehničnimi in drugimi sredstvi, in se ni dolžan obrniti na zunanje subjekte, ki niso del njegovih služb.“ Pri obravnavi razlike med takšnim scenarijem in scenarijem, ki vključuje zasebno podjetje, je še navedlo, da „je treba najprej poudariti, da je razmerje med javnim organom, ki je naročnik, in njegovimi službami urejeno na način in na podlagi zahtev, ki so lastne uresničevanju ciljev v javnem interesu. Nasprotno pa se kakršno koli vlaganje zasebnega kapitala v kako podjetje pokori zasebnim interesom in zasleduje drugačne cilje.“
The Authority, in line with such reasoning, considers the legal and factual position of captive insurance companies to be very different from that of public authorities providing services in the public need.
Nadzorni organ v skladu s takšno utemeljitvijo meni, da je pravni in dejanski položaj lastnih zavarovalnic zelo drugačen od položaja javnih organov, ki opravljajo storitve za javne potrebe.
Captive insurance companies provide commercial services to private undertakings and are not in a comparable position — and any assistance provided to them by the State through tax exemptions must be considered within that context.
Lastne zavarovalnice zagotavljajo komercialne storitve zasebnim podjetjem in niso v primerljivem položaju – zato je treba vsako pomoč, ki jim jo država dodeli z davčnimi oprostitvami, obravnavati v tem okviru.
Captives providing services that are not available from commercial insurance providers
Lastne zavarovalnice, ki zagotavljajo storitve, ki niso na voljo pri komercialnih zavarovalnicah
The European Commission recently completed a sectoral investigation into the European insurance industry.
Evropska komisija je nedavno dokončala sektorsko preiskavo evropskega zavarovalniškega sektorja.
In its interim report [27], the Commission explained that insurance undertakings can be classified in various ways, for example [28]:
V vmesnem poročilu [27] je razložila, da je zavarovalnice mogoče razvrstiti na različne načine, na primer [28]:
according to whether they are proprietary insurance companies or mutual insurers,
glede na to, ali so zavarovalne delniške družbe ali vzajemne zavarovalnice,
according to the line(s) of insurance they write,
glede na panogo ali panoge zavarovanja, ki jih sklepajo,
according to whether they are direct (primary) insurers or reinsurers,
glede na to, ali so neposredne (primarne) zavarovalnice ali pozavarovalnice,
according to whether they are independent of any particular buyer of insurance or closely affiliated to a particular buyer or group of buyers (as in the case of captive insurers or reinsurers).
glede na to, ali so neodvisne od kupcev zavarovanj ali tesno povezane z določenim kupcem ali skupino kupcev (kot to drži za lastne zavarovalnice in pozavarovalnice).
Competition in the insurance market is impacted upon by the availability of alternatives to taking out traditional insurance products [29].
Na konkurenco na zavarovalniškem trgu vpliva razpoložljivost drugih možnosti poleg nakupa tradicionalnih zavarovalnih produktov [29].
The Authority is of the view that there are three main alternatives: self-insurance, captive insurance and alternative risk transfer products [30].
Nadzorni organ meni, da obstajajo tri glavne nadomestne možnosti: samozavarovanje, zavarovanje pri lastni zavarovalnici in produkti za alternativne metode prenosa tveganja [30].
In each case, the primary reason for using a substitute for insurance is the potential for reducing costs.
V vsakem od teh primerov je glavni razlog za uporabo nadomestne možnosti priložnost za znižanje stroškov.
A captive insurance company enables investment income on the premiums to be retained within the group and potentially allows for more flexibility in the pattern of premiums.
Lastna zavarovalnica omogoča, da dobiček od vlaganja v premije ostane v skupini in lahko omogoča večjo prilagodljivost pri vzorcu premij.
Although these are not necessarily perfect substitutes for insurance, they pose a degree of competitive restraint on the insurance market.
Čeprav to niso nujno popolne zamenjave za zavarovanje, deloma zavirajo konkurenco na trgu zavarovanj.
Captive insurance companies are, therefore, considered to be an alternative to the third party insurance available on the market.
Lastne zavarovalnice se tako štejejo za nadomestne možnosti za zavarovanje pri tretji strani, ki je na voljo na trgu.
According to the Commission’s Report, ‘large commercial clients (and they are increasingly large, since many are themselves the product of M&A activity) may now use their size to justify buying less insurance rather than more. They retain more exposures, take bigger deductibles, and increasingly use captives and other corporate vehicles in preference to full commercial insurance.’
V skladu s poročilom Komisije „velike komercialne stranke (ki so čedalje večje, saj jih je veliko nastalo z združitvami in prevzemi) lahko zdaj s svojo velikostjo utemeljijo kupovanje manj zavarovanj namesto več. Ohranijo več izpostavljenosti, uporabljajo večje odbitne postavke in čedalje pogosteje raje uporabijo lastne zavarovalnice in druge poslovne možnosti namesto popolnega komercialnega zavarovanja.“
The Commission’s report states that the main objectives in establishing a captive are:
V poročilu Komisije je navedeno, da so glavni cilji pri ustanavljanju lastne zavarovalnice:
to obtain the full benefit of the parent company/group’s risk control techniques by paying premiums based on its own experience,
pridobitev polnih ugodnosti matične družbe/tehnik skupine za upravljanje tveganja s plačevanjem premij na podlagi lastnih izkušenj,
to avoid the direct insurers’ overheads and administrative costs,
izogibanje režijskim in upravnim stroškom neposredne zavarovalnice,
to retain as much of the premiums, and the investment income on them, as possible within the group,
ohranitev toliko premij in dobička od naložb, kolikor je mogoče znotraj skupine,
to obtain tax advantages and the lower cost of (less rigorous) regulation in an offshore base,
davčne prednosti in nižji stroški zaradi (manj stroge) zakonodaje na offshore sedežu,
to obtain a lower overall risk premium level by purchasing reinsurance ‘wholesale’ and at lower cost than that required by the conventional or direct insurer.
nižja skupna stopnja premij za tveganja z nakupom pozavarovanja „na debelo“ in po nižji ceni, kot bi jo zahtevala običajna ali neposredna zavarovalnica.
The Authority disagrees with the contentions of certain third parties that the services provided by captives are not alternatives to commercial insurance.
Nadzorni organ se ne strinja s trditvami nekaterih tretjih strani, da storitve, ki jih ponujajo lastne zavarovalnice, niso nadomestna možnost za komercialno zavarovanje.
As stated above, the Authority considers that captive insurance is a service substitutable for commercial insurance [31].
Kakor je bilo navedeno zgoraj, Nadzorni organ meni, da je zavarovanje pri lastni zavarovalnici storitev, s katero je mogoče nadomestiti komercialno zavarovanje [31].
Although it may be the case that certain risks cannot be insured on the market (or, more likely, cannot be insured at what the potential purchaser considers to be a reasonable price), the Authority does not accept that captive insurance companies exclusively provide insurance services that are not available from commercial insurers.
Čeprav je mogoče res, da nekaterih tveganj ni mogoče zavarovati na trgu (ali, verjetneje, jih ni mogoče zavarovati po ceni, ki bi se morebitnemu kupcu zdela razumna), se Nadzorni organ ne more strinjati, da lastne zavarovalnice ponujajo izključno zavarovalne storitve, ki niso na voljo pri komercialnih zavarovalnicah.
The Authority, furthermore, does not accept that what may be prohibitive pricing by commercial insurers means that captive insurance companies are not engaged in economic activities in competition with those insurers.
Nadzorni organ se poleg tega ne more strinjati, da to, da komercialne zavarovalnice morda postavljajo nesorazmerno visoke cene, pomeni, da se lastne zavarovalnice ne ukvarjajo z gospodarsko dejavnostjo, pri kateri bi konkurirale tem zavarovalnicam.
Undertakings belonging to a group have the choice to insure their (obligatory and voluntary) risks with a commercial insurer or create a captive insurance company.
Podjetja, ki pripadajo skupini, lahko izbirajo, ali bodo svoja (obvezna in prostovoljna) tveganja zavarovala pri komercialni zavarovalnici ali ustanovila lastno zavarovalnico.
If they choose the latter option, they are foreclosing the insurance market as far as their risks are concerned.
Če izberejo drugo možnost, izključijo zavarovalniški trg za svoja tveganja.
Competition with other insurance providers therefore exists at the point of formation of the captive, and at each point in which the client of the captive decides to what extent it wishes to retain risk within the captive or purchase insurance (or reinsurance) on the open market.
Konkurenca z drugimi ponudniki zavarovanj tako obstaja ob ustanovitvi lastne zavarovalnice in vsakič, ko se stranka lastne zavarovalnice odloča, kolikšno tveganje želi zadržati znotraj lastne zavarovalnice in ali kupiti zavarovanje (ali pozavarovanje) na prostem trgu.
The Authority also notes that captive insurance companies are at present subject to tax in Liechtenstein, like other undertakings, albeit with exemptions and at different rates.
Nadzorni organ ugotavlja tudi, da so lastne zavarovalnice v Lihtenštajnu tako kot druga podjetja davčne zavezanke, čeprav zanje obstajajo izjeme in drugačne davčne stopnje.
The Authority has concluded, therefore, that the activities carried out by captive insurance companies in providing insurance (or reinsurance) services to their associated companies constitute an economic activity.
Nadzorni organ je zato ugotovil, da dejavnosti, ki jih opravljajo lastne zavarovalnice pri zagotavljanju storitev zavarovanja (ali pozavarovanja) za pridružene družbe, pomenijo gospodarsko dejavnost.
On that basis the companies are undertakings within the meaning of Article 61(1) of the EEA Agreement.
Na podlagi tega so te družbe podjetja v smislu člena 61(1) Sporazuma EGP
The measure confers upon captive insurance companies falling under Article 82a of the Tax Act an advantage by relieving them of charges (non-payment of income tax and only a reduced payment of a capital tax) that would normally be borne from their budgets.
Ukrep daje lastnim zavarovalnicam, ki ustrezajo členu 82a davčnega zakona, prednost, ko jih oprošča dajatev (neplačilo davka na dobiček in plačilo zmanjšanega davka na kapital), ki bi jih drugače morale plačati iz svojih sredstev.
The payment of taxes is an operating cost incurred in the normal course of an undertaking’s economic activity, which is normally borne by the undertaking itself.
Plačilo davkov je operativni strošek, ki nastane pri običajni gospodarski dejavnosti podjetja, običajno pa ga nosi podjetje samo.
In general, qualification for a lower rate of taxation than would normally be due or an exemption from paying taxes confers an advantage on the eligible companies.
Upravičenost do nižje davčne stopnje od običajne ali oprostitev plačila davkov na splošno daje prednost upravičenim družbam.
These companies are granted an advantage because their operating costs are reduced in comparison with others that are in a similar factual and legal position.
Tem družbam je dana prednost, ker se njihovi operativni stroški znižajo v primerjavi z drugimi družbami, ki so v podobnem dejanskem in pravnem položaju.
One of the third parties argued that captives provide insurance cover for risks for which there is no market and income from these activities should therefore not be taxed.
Ena od tretjih strani je trdila, da lastne zavarovalnice zagotavljajo zavarovalno kritje za tveganja, za katera trg ne obstaja, zato dobiček od teh dejavnosti ne bi smel biti obdavčen.
Again, the Authority does not accept this argument.
Nadzorni organ tudi tega argumenta ne more sprejeti.
It is a deliberate choice of the group of undertakings to insure its risks in the form of a separate company set up on an arm’s length basis that is paid for the service provided.
Skupina podjetij namerno izbere, da bo svoja tveganja zavarovala v obliki posebne družbe, ki je ustanovljena na čisto poslovni podlagi in je plačana za zagotovljene storitve.
The tax rules do not relate to the risks insured but to the income generated irrespective of its source.
Davčna pravila se ne nanašajo na zavarovana tveganja, temveč na ustvarjeni dobiček, ne glede na njegov izvor.
The undertaking receives an advantage on lower or zero taxation of the income and capital which it derives from this source of economic activity.
Podjetje ima prednost zaradi nižje obdavčitve dobička in kapitala, ki ga doseže iz tega vira gospodarske dejavnosti, ali oprostitve davka.
By exempting shares or parts of captive insurance companies from payment of the coupon tax, the Liechtenstein legislation also makes it more attractive to invest in captive insurance companies than in other undertakings.
Lihtenštajnska zakonodaja z izvzetjem deležev ali delov lastnih zavarovalnic iz plačila davka na obresti od kuponskih obveznic privede tudi do tega, da je vlaganje v lastne zavarovalnice bolj privlačno od vlaganja v druga podjetja.
Investors in captive insurance companies are, therefore, granted an advantage [32].
Vlagatelji v lastne zavarovalnice imajo zato prednost [32].
The exemption also grants an advantage to the captive insurance companies as it makes capital more easily accessible to them [33].1.2.3.
Oprostitev daje prednost tudi lastnim zavarovalnicam, saj jim je kapital lažje dostopen [33].1.2.3 Selektivnost
Assessment of material selectivity
Ocena materialne selektivnosti
According to Article 73 of the Tax Act, legal persons operating commercial businesses in Liechtenstein (including foreign companies operating a branch in Liechtenstein) pay income and capital tax.
V skladu s členom 73 lihtenštajnskega davčnega zakona pravne osebe, ki opravljajo komercialne dejavnosti v Lihtenštajnu (vključno s tujimi družbami, ki imajo podružnico v Lihtenštajnu), plačujejo davek na dobiček in kapital.
The annual net income of companies in Liechtenstein is subject to business income tax (‘Ertragssteuer’) [34] at a rate between 7,5 % and 15 % [35].
Na letni neto dobiček družb v Lihtenštajnu se plačuje davek na dobiček iz poslovanja („Ertragssteuer“) [34], katerega stopnja znaša med 7,5 % in 15 % [35].
At the end of the company’s financial year (generally on 31 December) companies located in Liechtenstein also pay a capital tax (‘Kapitalsteuer’) on the paid-up capital stock, joint stock, share capital, or initial capital as well as the reserves of the company constituting company equity at a rate of 0,2 % [36].
Družbe s sedežem v Lihtenštajnu ob koncu finančnega leta (običajno 31. decembra) plačajo tudi 0,2-odstotni davek na kapital („Kapitalsteuer“) na izplačani delniški kapital, skupni kapital delniške družbe, delniški kapital ali začetni kapital in kapitalske rezerve družbe, ki sestavljajo kapital družbe [36].
Further, a coupon tax is levied on the coupons of securities or documents equal to securities issued by a ‘national’ at a rate of 4 % on any distribution of dividends or profit shares.
Poleg tega se davek na obresti od kuponskih obveznic obračuna na kuponskih obveznicah ali dokumentih, enakih obveznicam, ki jih izda „nacionalna družba“, po stopnji 4 % od razdeljenih dividend ali deleža dobička.
By virtue of Article 82a of the Liechtenstein Tax Act, however, captive insurance companies (‘Eigenversicherung’) pay a reduced capital tax of 0,1 % instead of the generally applicable 0,2 % capital tax rate.
Vendar pa se na podlagi člena 82a lihtenštajnskega davčnega zakona za lastne zavarovalnice („Eigenversicherung“) uporablja znižana 0,1-odstotna davčna stopnja namesto običajne 0,2-odstotne stopnje davka na kapital.
This rate is further reduced for amounts exceeding CHF 50 million and CHF 100 million.
Ta stopnja je še dodatno znižana za zneske, ki presegajo 50 milijonov CHF in 100 milijonov CHF.
As confirmed by the Liechtenstein authorities, on the basis of the same provision, captive insurance companies do not pay income tax.
Kot so potrdili lihtenštajnski organi, lastne zavarovalnice na podlagi istih določb ne plačujejo davka na dobiček.
On the basis of Article 88d(3) of the Tax Act, captive insurance companies are also exempted from payment of the coupon tax.
Na podlagi člena 88d(3) davčnega zakona so lastne zavarovalnice oproščene tudi plačila davka na obresti od kuponskih obveznic.
By not being subject to any income or coupon tax and only a reduced rate of capital tax, captive insurance companies receive a selective advantage in comparison to other undertakings which are subject to ordinary taxation on revenues from their business activities.
Ker lastnim zavarovalnicam ni treba plačevati davka na dobiček in obresti od kuponskih obveznic ter plačujejo znižano stopnjo davka na kapital, imajo selektivno prednost pred drugimi podjetji, ki plačujejo običajni davek na prihodke od svojih poslovnih dejavnosti.
According to the Liechtenstein legislation, in particular Article 82a paragraph 1 of the Tax Act, these tax reductions are only applicable to insurance companies which exclusively engage in captive insurance (‘Eigenversicherung’).
V skladu z lihtenštajnsko zakonodajo, še zlasti odstavkom 1 člena 82a davčnega zakona, se ta znižanja davkov uporabljajo samo za zavarovalnice, ki se ukvarjajo izključno z lastnim zavarovanjem („Eigenversicherung“).
Other insurance companies as well as any other type of undertaking active in other sectors of the economy are subject to normal tax rules.
Za druge zavarovalnice in vse druge vrste podjetij, ki poslujejo v drugih gospodarskih sektorjih, se uporabljajo običajna davčna pravila.
The Authority is also of the view that the tax measures contain a further element of selectivity as they also provide for greater tax reductions for captive insurance companies which have capital exceeding CHF 50 million or CHF 100 million.
Nadzorni organ poleg tega meni, da davčni ukrepi vsebujejo dodaten element selektivnosti, ker ponujajo dodatno znižanje davčne stopnje za lastne zavarovalnice, katerih kapital presega 50 milijonov CHF ali 100 milijonov CHF.
Reference has been made in the context of the assessment of selectivity to the decision of the European Commission regarding taxation of captive insurance companies in Åland [37].
Kar zadeva oceno selektivnosti, se je navajalo odločbo Evropske komisije v zvezi z obdavčevanjem lastnih zavarovalnic na Ålandskih otokih [37].
In this decision, the Commission considered that captive insurance companies which benefited from lower taxation than would normally apply to companies had received a selective advantage because this favoured only captive insurance companies as the prime beneficiaries of the tax relief.
Komisija je v njej menila, da so imele lastne zavarovalnice, ki so imele korist od nižjega obdavčevanja od tistega, ki se po navadi uporablja za družbe, selektivno prednost, ker so imele prednost samo lastne zavarovalnice kot glavne uporabnice davčne olajšave.
The Authority concurs with this view and is of the opinion that this in itself is sufficient to make the measures selective [38].
Nadzorni organ se strinja s tem stališčem in meni, da je to samo po sebi dovolj, da so ukrepi selektivni [38].
Unlike many recent complex fiscal aid cases, the objectives of the measure in question were straightforward.
V nasprotju s številnimi nedavnimi zapletenimi primeri fiskalne pomoči so bili cilji pri zadevnem ukrepu preprosti.
The standard rate taxes generate revenue for the State, while the reduction and exemption applicable to captive insurance companies were (by the Liechtenstein authorities’ own admission) designed to attract a mobile (and tax sensitive) service sector to the Principality.
Običajne davčne stopnje ustvarjajo prihodek za državo, njihovo znižanje in oprostitev davka za lastne zavarovalnice pa sta bila (po lastnih besedah lihtenštajnskih organov) namenjena pritegnitvi mobilnega (in za davke občutljivega) storitvenega sektorja v kneževino.
In turn, captive insurance companies are created and normally located apart from the rest of their group (at least in part), in order to benefit from lower taxation on profits generated by a formalised form of self-insurance.
Tako se lastne zavarovalnice ustanavljajo in imajo sedež običajno v drugem kraju kot preostanek njihove skupine, (vsaj deloma) zaradi nižjega obdavčevanja dobička, ki se ustvari s formalizirano obliko samozavarovanja.
The Authority is of the view that there is no reason to conclude, therefore, that captive insurance companies are in a different legal and factual situation to the other undertakings subject to Liechtenstein taxation.
Nadzorni organ meni, da ni nobenih razlogov za sklepanje, da so lastne zavarovalnice v drugačnem pravnem in dejanskem položaju kot druga podjetja, obdavčena po lihtenštajnskem davčnem sistemu.
Assessment of selectivity in previous State aid decisions regarding tax measures
Ocena selektivnosti v prejšnjih odločitvah o državnih pomočeh v zvezi z davčnimi ukrepi