natgillin/translations-raw huggingface dataset:
These Guidelines are applicable to “maritime transport” activities as defined in Regulation (EEC) No 4055/86 [13], incorporated into the EEA Agreement as point 53 in Annex XIII to the EEA Agreement, and in Regulation (EEC) No 3577/92 [14], incorporated as point 53a in Annex XIII to the EEA Agreement [15], that is to say, to the “transport of goods and persons by sea”.
Te smernice se uporabljajo za dejavnosti ‚pomorskega prometa‘, kot so opredeljene v Uredbi (EGS) št. 4055/86 [13], vključeni v Sporazum EGP kot točka 53 v Prilogi XIII k Sporazumu EGP, in Uredbi (EGS) št. 3577/92 [14], vključeni kot točka 53 v Prilogi XIII k Sporazumu EGP [15], se pravi za ‚prevoz blaga in potnikov po morju‘.
They also, in specific parts, relate to towage and dredging.
Prav tako se v določenih delih nanašajo na vleko in poglabljanje dna.
Scope of revised State aid Guidelines
Obseg pregledanih Smernic o državni pomoči
These Guidelines cover any aid granted by EFTA States or through State resources in favour of maritime transport.
Te smernice zajemajo vsakršno obliko pomoči, ki jo za pomorski promet dodelijo države Efte ali se dodeli iz državnih virov.
This includes any financial advantage, conferred in any form whatsoever, funded by public authorities (whether at national, regional, provincial, departmental or local level).
To vključuje vsakršno finančno ugodnost, dodeljeno v kakršni koli obliki in financirano s strani javnih organov (bodisi na ravni države, regije, province, departmaja bodisi na lokalni ravni).
For these purposes, “public authorities” may include public undertakings and State-controlled banks.
Za te namene lahko ‚javni organi‘ vključijo javna podjetja in banke pod nadzorom države.
Arrangements whereby the State guarantees loans or other funding by commercial banks may also fall within the definition of aid.
Opredelitev pomoči lahko zajema tudi ureditve, s katerimi država jamči za posojila ali drugo obliko financiranja s strani komercialnih bank.
The Guidelines draw no distinction between types of beneficiary in terms of their legal structure (whether companies, partnerships or individuals), nor between public or private ownership, and any reference to companies shall be taken to include all other types of legal entity.
Smernice ne razlikujejo med vrstami upravičencev v smislu njihove pravne strukture (naj so to družbe, partnerstva ali posamezniki) niti med javnim ali zasebnim lastništvom, in za vsakršno sklicevanje na podjetja velja, da vključuje vse vrste pravnih oseb.
These Guidelines do not cover aid to shipbuilding (within the meaning of Chapter 24B of the Authority’s State Aid Guidelines or any subsequent instrument).
Te smernice ne zajemajo pomoči za ladjedelništvo (v smislu poglavja 24B Smernic o državni pomoči Organa ali katerega koli poznejšega instrumenta).
Investments in infrastructure are not normally considered to involve State aid within the meaning of Article 61(1) of the EEA Agreement, if the State provides free and equal access to the infrastructure for the benefit of all operators concerned.
Za naložbe v infrastrukturo običajno velja, da vključujejo državno pomoč v smislu člena 61(1) Sporazuma EGP, če država zagotavlja prost in enak dostop do infrastrukture v korist vseh zadevnih podjetij.
However, the Authority may examine such investments if they could directly or indirectly benefit particular shipowners.
Vendar pa lahko Organ prouči takšne naložbe, če te lahko neposredno ali posredno koristijo določenim lastnikom ladij.
Finally, the Authority has established the principle that no State aid is involved where public authorities contribute to a company on a basis that would be acceptable to a private investor operating under normal market-economy conditions.
Organ je tudi uvedel načelo, da se državna pomoč ne dodeli, če javni organi vlagajo v podjetje na podlagi, ki bi bila sprejemljiva za zasebnega vlagatelja, ki posluje pod običajnimi pogoji tržnega gospodarstva.
General objectives of revised State aid Guidelines
Splošni cilji pregledanih Smernic o državni pomoči
Increased transparency within the field of State aid is necessary so that not only national authorities in the broad sense but also companies and individuals are aware of their rights and obligations.
Na področju državne pomoči je potrebna večja preglednost, da se svojih pravic in obveznosti ne zavedajo le nacionalni organi v širšem smislu, temveč tudi podjetja in posamezniki.
These Guidelines are intended to contribute to this and to clarify what State aid schemes may be introduced in order to support the EEA maritime interest, with the aim of:
Te smernice želijo prispevati k temu in razjasniti, zakaj se lahko uvedejo sheme državne pomoči za podporo pomorskemu interesu EGP, in sicer s ciljem:
improving a safe, efficient, secure and environment-friendly maritime transport,
izboljšanja varnega, učinkovitega, zaščitenega in okolju prijaznega pomorskega prometa,
encouraging the flagging or re-flagging to EEA States’ registers,
spodbujanja vpisa ali ponovnega vpisa v registre držav EGP,
contributing to the consolidation of the maritime cluster established in the EEA States while maintaining an overall competitive fleet on world markets,
prispevanja k utrditvi pomorskega sklopa, ustanovljenega v državah EGP, ob hkratnem ohranjanju splošne konkurenčnosti ladjevja na svetovnih trgih,
maintaining and improving maritime know-how and protecting and promoting employment for European seafarers, and
ohranjanja in izboljšanja pomorskega strokovnega znanja in izkušenj ter varovanja in pospeševanja zaposlovanja evropskih pomorščakov, in
contributing to the promotion of new services in the field of short sea shipping [16].
prispevanja k spodbujanju novih storitev na področju prevozov po morju na kratkih razdaljah [16].
State aid may generally be granted only in respect of ships entered in EEA States’ registers.
Državna pomoč se na splošno lahko dodeli samo za ladje, ki so vpisane v registre EGP.
In certain exceptional cases, however, aid may be granted in respect of ships entered in registers under point (3) of Annex VIII of these Guidelines, provided that:
Vendar pa se lahko v nekaterih izjemnih primerih dodeli za ladje, ki so vpisane v registre pod točko (3) Priloge VIII k tem smernicam, pod pogojem, da:
they comply with the international standards and EEA law, including those relating to security, safety, environmental performance and onboard working conditions,
so skladne z mednarodnimi standardi in zakonodajo EGP, vključno s tistimi, ki se nanašajo na pogoje glede zaščite, varnosti, okoljevarstvene učinkovitosti ter delovne razmere na krovu,
they are operated from the EEA,
se upravljajo iz EGP,
their shipowner is established in the EEA and the State concerned demonstrates that the register contributes directly to the objectives mentioned above.
ima njihov lastnik sedež v EGP in zadevna država prikaže, da register neposredno prispeva k doseganju zgoraj navedenih ciljev.
Additionally, flag-neutral aid measures may be approved in certain exceptional cases where a benefit to the common objectives of the Contracting Parties is clearly demonstrated.
Poleg tega se lahko ukrepi pomoči, ki so nevtralni glede zastave, pod katero plujejo ladje, odobrijo v nekaterih izjemnih primerih, kjer je jasno prikazano, da so koristni za doseganje skupnih ciljev pogodbenic.
Fiscal and social measures to improve competitiveness
Davčni in socialni ukrepi za izboljšanje konkurenčnosti
Fiscal treatment of shipowning companies
Davčno obravnavanje ladjarskih družb
Many third countries have developed significant shipping registers, sometimes supported by an efficient international services infrastructure, attracting shipowners through a fiscal climate which is considerably milder than within EEA States.
Številne tretje države so razvile večje registre ladij, ki so včasih podprti z učinkovito strukturo mednarodnih storitev in privlačijo ladjarje z davčnimi razmerami, ki so občutno ugodnejše od tistih v državah EGP.
The low-tax environment has resulted in there being an incentive for companies not only to flag out their vessels but also to consider corporate relocation.
Davčno ugodno okolje je privedlo do spodbude, da družbe ne le vpisujejo svoja plovila v tuje registre, temveč razmišljajo tudi o preselitvi svojih podjetij.
It should be emphasised that there are no effective international rules at present to curb such tax competition and few administrative, legal or technical barriers to moving a ship’s registration from an EEA State’s register.
Poudariti je treba, da trenutno ni nobenih učinkovitih mednarodnih pravil za omejitev takšne davčne konkurence, hkrati pa je zelo malo upravnih, pravnih ali tehničnih ovir za umik vpisa plovila iz registra države EGP.
In this context, the creation of conditions allowing fairer competition with flags of convenience seems the best way forward.
V tej zvezi se zdi, da je vzpostavitev pogojev, ki omogočajo bolj pošteno konkurenco zastavam ugodnosti, najboljši korak naprej.
As a general rule, a tax system of an EEA/EFTA State is not covered by the EEA Agreement.
Na splošno Sporazum EGP ne zajema davčnega sistema države EGP/Efte.
In certain cases, however, such a system may have consequences that would bring it within the scope of application of Article 61(1) of the EEA Agreement [17].
Vendar pa ima lahko v nekaterih primerih takšen sistem posledice, zaradi katerih se lahko vključi v obseg uporabe člena 61(1) Sporazuma EGP [17].
At this stage, there is no evidence of schemes distorting competition in trade between the Contracting Parties to an extent contrary to the common interest.
V tej fazi ni dokazov o shemah, ki bi toliko izkrivljale konkurenco v trgovini med pogodbenicami, da bi bila v nasprotju s skupnim interesom.
In fact, there appears to be an increasing degree of convergence in EEA States’ approaches to shipping aid.
Pravzaprav se zdi, da stopnja konvergence v pristopih držav EGP do pomoči za ladijski promet narašča.
Flagging out between EEA States is a rare phenomenon.
Vpisovanje plovil v register druge države EGP je redek pojav.
Fiscal competition is mainly an issue between EEA States on the one hand and third countries on the other, since the cost savings available to shipowners through third country registers are considerable in comparison to the options available within the EEA.
Davčna konkurenca je predvsem težava med državami EGP na eni strani in tretjimi državami na drugi, saj so prihranki stroškov, ki jih lastnikom ladij omogočajo registri v tujih državah, precejšnji v primerjavi z možnostmi, ki so na voljo znotraj EGP.
For this reason, many EEA States have taken special measures to improve the fiscal climate for shipowning companies, including, for instance, accelerated depreciation on investment in ships or the right to reserve profits made on the sale of ships for a number of years on a tax-free basis, provided that these profits are reinvested in ships.
Zato so številne države EGP sprejele posebne ukrepe za izboljšanje davčnih razmer za ladjarske družbe, vključno z, na primer, pospešeno amortizacijo naložb v ladje ali pravico do pridržanja dobička, ustvarjenega s prodajo ladij, za več let brez obdavčitve, pod pogojem, da se ta dobiček ponovno vloži v ladje.
These tax relief measures which apply in a special way to shipping are considered to be State aid.
Ti ukrepi glede davčnih olajšav, ki se v pomorstvu uporabljajo na poseben način, veljajo za državno pomoč.
Equally, the system of replacing the normal corporate tax system by a tonnage tax is a State aid.
Prav tako je državna pomoč sistem nadomeščanja normalnega sistema obdavčenja pravnih oseb z davkom na tonažo.
“Tonnage tax” means that the shipowner pays an amount of tax linked directly to the tonnage operated.
‚Davek na tonažo‘ pomeni, da lastnik ladje plača znesek davka, ki je neposredno povezan z upravljano tonažo.
The tonnage tax will be payable irrespective of the company’s actual profits or losses.
Davek na tonažo je plačljiv ne glede na trenutne dobičke ali izgube družbe.
Such measures have been shown to safeguard high-quality employment in the onshore maritime sector, such as management directly related to shipping and also in associated activities (insurance, brokerage and finance).
Za takšne ukrepe se je izkazalo, da varujejo visoko kakovost zaposlovanja v pomorskem sektorju na kopnem, kot je upravljanje, neposredno povezano z ladijskim prometom in tudi v sorodnih dejavnostih (zavarovalništvo, posredništvo in finance).
In view of the importance of such activities to the economy of the Contracting Parties and in support of the objectives stated earlier, these types of fiscal incentive can generally be endorsed.
Glede na pomen tovrstnih dejavnosti za gospodarstvo pogodbenic in v podporo zgoraj navedenim ciljem se lahko te vrste davčnih spodbud na splošno odobrijo.
Further, safeguarding quality employment and stimulating a competitive shipping industry established in an EEA State through fiscal incentives, taken together with other initiatives on training and enhancement of safety, will facilitate the development of European shipping in the global market.
Poleg tega bo varovanje kakovosti zaposlovanja in spodbujanje konkurenčnosti sektorja pomorskega prometa, vzpostavljenega v državi EGP z davčnimi spodbudami, skupaj z drugimi pobudami v zvezi z usposabljanjem in krepitvijo varnosti, pospešilo razvoj evropskega ladijskega prometa na svetovnem trgu.
The Authority is aware that the income of shipowners today is often obtained from the operation of ships under different flags — for instance, when making use of chartered vessels under foreign flags or by making use of partner vessels within alliances.
Organ se zaveda, da je današnji dohodek lastnikov ladij pogosto pridobljen z upravljanjem ladij pod različnimi zastavami – na primer, z uporabo zakupljenih plovil pod tujimi zastavami ali z uporabo partnerskih plovil znotraj združenj.
It is also recognised that the incentive for expatriation of management and ancillary activities would continue if the shipowner obtained a significant financial benefit from maintaining different establishments and accounting separately for EEA flag earnings and other earnings.
Prav tako je znano, da bi se spodbuda za izselitev upravljanja in pomožnih dejavnosti nadaljevala, če bi lastnik ladje pridobil znatno finančno korist z vodenjem različnih obratov in ločenega računovodstva za dohodke pod zastavo EGP in druge dohodke.
This would be the case, for example, if the non-EEA flag earnings were liable either to the full rate of corporate taxation in an EEA State or to a low rate of tax overseas if overseas management could be demonstrated.
Tako bi se zgodilo, če bi bili, na primer, dohodki, ki niso ustvarjeni pod zastavo EGP, zavezani bodisi polni stopnji davka na pravne osebe v državi EGP ali nižji stopnji davka, če se lahko prikaže čezmorsko upravljanje.
The objective of State aid within the context of maritime transport is to promote the competitiveness of the EEA fleets in the global shipping market.
Cilj državne pomoči v povezavi s pomorskim prometom je pospeševanje konkurenčnosti ladjevij EGP na svetovnem trgu pomorskega prometa.
Consequently, tax relief schemes should, as a rule, require a link with an EEA flag.
Zaradi tega morajo sheme davčnih olajšav praviloma zahtevati povezavo z zastavo EGP.
However, they may also, exceptionally, be approved where they apply to the entire fleet operated by a shipowner established within an EEA State’s territory liable to corporate tax, provided that it is demonstrated that the strategic and commercial management of all ships concerned is actually carried out from within the territory and that this activity contributes substantially to economic activity and employment within the EEA.
Vendar se lahko izjemoma odobrijo tudi, ko se uporabljajo za celotno ladjevje, ki ga upravlja lastnik ladje s sedežem na ozemlju države EGP, ki je zavezan davku na pravne osebe, pod pogojem, da se prikaže, da se strateško in komercialno upravljanje zadevnih ladij dejansko izvaja znotraj tega ozemlja in ta dejavnost bistveno prispeva h gospodarski dejavnosti ter zaposlovanju znotraj EGP.
The evidence furnished by the EEA State concerned to demonstrate this economic link should include details of vessels owned and operated under EEA States’ registers, EEA nationals employed on ships and in land-based activities, and investments in fixed assets.
Dokazi, ki jih zadevna država EGP predloži za prikaz te gospodarske povezave, morajo vključevati podrobne podatke o plovilih, ki so v lasti in upravljanju registrov držav EGP, državljanih EGP, ki so zaposleni na ladjah in v kopenskih dejavnostih, ter naložbah v osnovna sredstva.
It must be stressed that the aid must be necessary to promote the repatriation of the strategic and commercial management of all ships concerned in the EEA and, in addition, that the beneficiaries of the schemes must be liable to corporate tax in the EEA.
Poudariti je treba, da je pomoč potrebna za pospeševanje repatriacije strateškega in komercialnega upravljanja vseh zadevnih ladij v EGP in da morajo biti poleg tega upravičenci do shem zavezani davku na pravne osebe v EGP.
In addition, the Authority would request any available evidence to show that all vessels operated by companies benefiting from these measures comply with the relevant international and EEA safety standards, including those relating to onboard working conditions.
Nadalje Organ zahteva vse razpoložljive dokaze, ki kažejo, da vsa plovila, ki jih upravljajo družbe, ki uživajo ugodnosti teh ukrepov, izpolnjujejo ustrezne mednarodne varnostne standarde in varnostne standarde EGP, vključno s tistimi, ki se nanašajo na delovne razmere na krovu.
As was argued in the above paragraph, it should not be forgotten that, as a matter of principle, tax-relief schemes require a link with the flag of one of the EEA States.
Kot se je dokazovalo v zgornjem odstavku, ne smemo pozabiti, da sheme davčnih olajšav načeloma zahtevajo povezavo z zastavo ene od držav EGP.
Before aid is exceptionally granted (or confirmed) to fleets which also comprise vessels flying other flags, EEA States should ensure that beneficiary companies commit themselves to increasing or at least maintaining under the flag of one of the EEA States the share of tonnage that they will be operating under such flags when these Guidelines become applicable.
Preden se pomoč izjemoma dodeli (ali potrdi) ladjevjem, ki zajemajo tudi plovila, ki plujejo pod drugimi zastavami, morajo države EGP zagotoviti, da se upravičene družbe zavežejo k povečevanju ali vsaj ohranjanju deleža tonaže pod zastavo ene od držav EGP, ki jo bodo upravljale pod takšnimi zastavami, ko se bodo začele uporabljati te smernice.
Whenever a company controls ship operating companies within the meaning of the Seventh Council Directive 83/349/EEC [18] (Article 1), incorporated as point 4 of Annex XXII to the EEA Agreement, the above mentioned tonnage share requirement will have to apply to the parent company and subsidiary companies taken together on a consolidated basis.
Kadar družba nadzoruje družbe, ki upravljajo plovila v smislu Sedme direktive Sveta 83/349/EGS [18] (člen 1), vključene kot točka 4 Priloge XXII k Sporazumu EGP, je treba zgornjo zahtevo v zvezi z deležem tonaže uporabljati za matično družbo in podružnice na konsolidirani podlagi.
Should a company (or group) fail to respect that requirement, the relevant EEA State should not grant further tax relief with respect to additional non-EEA flagged vessels operated by that company, unless the EEA-flagged share of the global tonnage eligible for tax relief in that EEA State has not decreased on average during the reporting period referred to in the next paragraph.
Če družba (ali skupina) ne upošteva te zahteve, zadevna država EGP ne sme dodeljevati nadaljnjih davčnih olajšav za dodatna plovila v upravljanju te družbe, ki ne plujejo pod zastavo EGP, razen če se delež svetovne tonaže pod zastavo EGP, ki izpolnjuje pogoje za davčne olajšave, v državi EGP v povprečju ni znižal med obdobjem poročanja iz naslednjega odstavka.
The EFTA State must inform the Authority of the application of the derogation.
Država Efte mora Organ obvestiti o uporabi tega odstopanja.
The EEA-tonnage share requirement set out in this paragraph does not apply to undertakings operating at least 60 % of their tonnage under a EEA flag.
Zahteva o deležu tonaže EGP iz tega odstavka se ne uporablja za podjetja, ki upravljajo najmanj 60 % svoje tonaže pod zastavo EGP.
In all cases, where fiscal schemes have been approved on the above exceptional basis and in order to allow the EFTA State concerned to prepare, every three years, the report required under section 24A.12 (Final remarks, see below), recipients must provide the EFTA State concerned with proof that all the conditions for the derogation from the flag link have been fulfilled during the period.
V vseh primerih, ko se davčne sheme odobrijo na zgoraj navedeni izjemni podlagi, in zaradi omogočanja zadevni državi Efte, da lahko vsaka tri leta pripravi poročilo iz razdelka 24A.12 (‚Končne pripombe‘, glej spodaj), morajo prejemniki zadevni državi Efte predložiti dokaze, ki kažejo, da so bili v tem obdobju izpolnjeni vsi pogoji za odstopanje od povezave z zastavo.
Furthermore, evidence must be provided that, in the case of the beneficiary fleet, the tonnage share requirement laid down in the previous paragraph has been observed and that each vessel of that fleet complies with the relevant international and EEA standards, including those relating to security, safety, environmental performance and onboard working conditions.
Poleg tega je treba predložiti dokaze, ki kažejo, da se pri upravičenem ladjevju upošteva zahteva v zvezi z deležem tonaže iz prejšnjega odstavka in da vsa plovila tega ladjevja izpolnjujejo ustrezne mednarodne standarde in standarde EGP, vključno s tistimi, ki se nanašajo na zaščito, varnost, okoljevarstveno učinkovitost in delovne razmere na krovu.
Should recipients fail to provide such evidence, they will not be allowed to continue to benefit from the tax scheme.
Če prejemniki ne predložijo tovrstnih dokazov, so izključeni iz davčne sheme.
It is also of interest to stipulate that whereas EEA-based shipping companies are the natural recipients of the above tax schemes, certain ship management companies established in the EEA may also qualify under the same provisions.
Prav tako je pomembno določiti, da lahko, medtem ko so ladjarske družbe s sedežem v EGP naravni prejemniki zgoraj navedenih davčnih shem, v skladu z istimi določbami izpolnjujejo pogoje tudi nekatere družbe za upravljanje ladij, ustanovljene v EGP.
Ship management companies are entities providing different kind of services to shipowners, such as technical survey, crew recruiting and training, crew management and vessel operation.
Družbe za upravljanje ladij so organizacije, ki opravljajo različne storitve za lastnike ladij, kot so tehnične raziskave, zaposlovanje in usposabljanje posadke, vodenje posadke in upravljanje plovil.
In some cases ship managers are assigned both technical and crewing management of vessels.
V nekaterih primerih se upravljavcem ladij dodeli upravljanje plovil tako s tehničnega stališča kot tudi stališča zaposlovanja posadke.
In this case they act as classic “shipowners” as far as transport operations are concerned.
V tem primeru delujejo, kar zadeva prevoze, kot klasični ‚lastniki ladij‘.
Moreover, as in the case of the shipping industry, this sector is experiencing strong and increasing competition at an international level.
Poleg tega se, kot to velja za sektor pomorskih prevozov, tudi ta sektor spopada z močno in naraščajočo konkurenco na mednarodni ravni.
For these reasons, it seems appropriate to extend the possibility of tax relief to that category of ship managers.
Iz teh razlogov se zdi primerno povečati možnost davčnih olajšav na to kategorijo upravljavcev ladij.
Ship management companies may qualify for aid only in respect of vessels for which they have been assigned the entire crew and technical management.
Družbe za upravljanje ladij lahko izpolnjujejo pogoje za pomoč zgolj za plovila, za katera se jim v celoti dodeli tehnično upravljanje in upravljanje posadke.