natgillin/translations-raw huggingface dataset:
With reference to the above considerations the Authority concludes that the measures under assessment, i.e. the VAT exemption for the import of servers and similar equipment by non-resident customers for use in the Icelandic data centres, and the non-imposition of VAT on transactions involving data centres, except for services ‘ancillary’ to electronically supplied services, constitute state aid within the meaning of Article 61(1) of the EEA Agreement.
Prav tako se za obravnavani primer ne uporablja člen 61(3)(a) ali člen 61(3)(b) Sporazuma EGP.
Under the conditions referred to above, it is thus necessary to consider whether the measures can be found to be compatible with the functioning of the EEA Agreement.
Poleg tega Nadzornemu organu niso bile predložene nobene informacije, iz katerih bi bilo razvidno, da imajo upravičenci do pomoči sedež v regiji, ki lahko koristi regionalno pomoč v smislu člena 61(3)(c) Sporazuma EGP.
PROCEDURAL REQUIREMENTS
Odstopanje iz člena 59(2) Sporazuma EGP se ne uporablja niti v zadevnem primeru.
Pursuant to Article 1(3) of Part I of Protocol 3, ‘[t]he EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid. […] The State concerned shall not put its proposed measures into effect until th[e] procedure has resulted in a final decision’.
Na podlagi navedenega je Nadzorni organ sklenil, da 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 mešane storitve, ki se zagotavljajo nerezidenčnim strankam islandskih podatkovnih centrov, če te storitve niso pomožne pri elektronsko opravljenih storitvah, nista upravičena na podlagi določb Sporazuma EGP o državni pomoči.
The Icelandic authorities did not notify the aid measures to the Authority in sufficient time before their implementation on 1 May 2011.
UPRAVIČENA PRIČAKOVANJA IN PRAVNA VARNOST
Moreover, the Icelandic authorities put those measures into effect before the Authority has adopted a final decision.
Na temeljni pravni načeli legitimnih pričakovanj in pravne varnosti se lahko sklicujejo upravičenci do pomoči, kadar izpodbijajo naloženo povračilo nezakonito dodeljene državne pomoči.
The Authority therefore concludes that the Icelandic authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3.
Vendar ti načeli veljata samo v izjemnih primerih in podjetje običajno ne more ustvariti legitimnega pričakovanja, da je pomoč zakonita, razen če je bila dodeljena v skladu s postopkom za priglasitev pomoči Nadzornemu organu (ali Evropski komisiji, odvisno od posameznega primera) [34].
The granting of any aid is therefore unlawful.
To je načelo, ki ga je znova potrdilo Sodišče in določa: „V položaju, kakršen je ta v postopku v glavni stvari, obstoj izjemne okoliščine prav tako ne more biti sprejet glede na načelo pravne varnosti, saj je Sodišče v bistvu že odločilo, da če Komisija dolgo časa ne sprejme odločbe o odobritvi pomoči, […] prejemnik ne more biti prepričan o zakonitosti pomoči“ [35].
COMPATIBILITY ASSESSMENT
S sodno prakso Sodišča je načelno določeno, da se ni mogoče sklicevati na legitimno pričakovanje, da je pomoč zakonita, razen če je bila pomoč dodeljena v skladu s postopkom iz člena 1(3) dela I Protokola 3 [36], pri čemer je dodano, da bi vesten poslovnež običajno moral biti sposoben ugotoviti, ali je bil ta postopek upoštevan [37].
The Icelandic authorities have not put forward any arguments that the state aid in the VAT measures, as specified above, could be considered as compatible state aid.
Ne glede na to se je Sodišče strinjalo tudi, da se v izjemnih okoliščinah prejemnik pomoči, ki je bila dodeljena nezakonito, ker ni bila priglašena, pri nasprotovanju njenemu vračilu lahko sklicuje na legitimna pričakovanja, da je bila pomoč zakonita [38].
Aid measures caught by Article 61(1) of the EEA Agreement are generally incompatible with the functioning of the EEA Agreement, unless they qualify for derogation under Article 61(2) or (3) of the EEA Agreement.
Sodišče je razsodilo, da se subjekt lahko sklicuje na načelo zaščite legitimnih pričakovanj, kadar je zaradi organa Skupnosti ustvaril pričakovanja, ki so utemeljena [39].
The derogation under Article 61(2) is not applicable to the aid in question and it is not designed to achieve any of the aims listed in this provision.
Nadzorni organ ni storil nič od navedenega in v njegovih odločitvah glede prepovedi selektivnih davčnih ukrepov pomoči bi moralo biti dejansko jasno navedeno, da je treba ukrepe na področju DDV, ki dajejo prednost nekaterim podjetjem ali skupinam podjetij, priglasiti Nadzornemu organu [40].
Nor does Article 61(3)(a) or Article 61(3)(b) of the EEA Agreement apply to the case at hand.
Glede na navedeno se Nadzorni organ ne more strinjati, da bi bile lahko glede na sodno prakso Sodišča in široko uporabo člena 61 (Sporazuma EGP) in člena 107 (PDEU) v tem primeru tehtne utemeljitve v zvezi s pravno varnostjo ali legitimnimi pričakovanji.
Further, the Authority has been provided with no information showing that the beneficiaries of the aid are located in a region which can benefit from regional aid within the meaning of Article 61(3)(c) of the EEA Agreement.
Ugotovitev, da bi ukrepi na področju DDV, ki so bili predmet preiskave v tej zadevi, lahko vključevali državno pomoč, je bilo mogoče ves čas nedvomno predvideti.
Nor is the derogation in Article 59(2) of the EEA Agreement applicable in the present case.
VRAČILO POMOČI
On the basis of the above, the Authority's conclusion is that the VAT exemption for the import of servers and similar equipment by non-resident customers for use in Icelandic data centres, and non-imposition of VAT on transactions involving mixed services provided to non-resident customers of the Icelandic data centres to the extent those services are not ancillary to the electronically supplied services, are not justified under the state aid provisions of the EEA Agreement.
Ker je bila pomoč dodeljena, ne da bi bil o tem obveščen Nadzorni organ, pomeni nezakonito pomoč v smislu člena 1(f) dela II Protokola 3 k Sporazumu o Nadzornem organu in Sodišču.
LEGITIMATE EXPECTATIONS AND LEGAL CERTAINTY
Iz člena 14 dela II Protokola 3 k Sporazumu o Nadzornem organu in Sodišču izhaja, da Nadzorni organ odloči, da morajo upravičenci vrniti nezakonito pomoč, ki je nezdružljiva s pravili o državni pomoči iz Sporazuma EGP.
The fundamental legal principles of legitimate expectations and legal certainty can be invoked by beneficiaries of aid to challenge an order for recovery of unlawfully granted state aid.
Nadzorni organ meni, da ni splošnih načel, ki bi v obravnavanem primeru preprečevala vračilo.
The principles only apply, however, in exceptional circumstances and an undertaking cannot normally entertain legitimate expectations that aid is lawful unless it has been granted in accordance with the procedure for notifying the aid to the Authority (or the European Commission as the case may be) [34].
V skladu z uveljavljeno sodno prakso je odprava nezakonite pomoči z vračilom logična posledica ugotovitve, da je pomoč nezakonita.
This is a principle that has been reaffirmed by the Court of Justice as follows: ‘In a situation such as that in the main proceedings, the existence of an exceptional circumstance also cannot be upheld in the light of the principle of legal certainty, since the Court has already held, essentially, that, so long as the Commission has not taken a decision approving aid, …the recipient cannot be certain as to the lawfulness of the aid, with the result that neither the principle of the protection of legitimate expectations nor that of legal certainty can be relied upon.’ [35].
Zato vračila nezakonito dodeljene državne pomoči zaradi vrnitve v prejšnje stanje načeloma ni mogoče obravnavati kot nesorazmernega s cilji Sporazuma EGP v zvezi z državno pomočjo.
In principle, the case law of the Court of Justice has stated that a legitimate expectation that aid is lawful cannot be invoked unless that aid has been granted in compliance with the procedure laid down in Article 1(3) in Part I of Protocol 3 [36], remarking that a diligent business man should normally be able to determine whether that procedure has been followed [37].
Prejemniki se z vračilom pomoči odpovejo prednosti, ki so jo uživali na trgu pred svojimi tekmeci, in znova se vzpostavi položaj, kakršen je bil pred izplačilom pomoči [41].
Notwithstanding this the Court has also accepted that in exceptional circumstances a recipient of aid which was granted unlawfully because it was not notified, may rely on legitimate expectations that the aid was lawful in order to oppose its repayment [38].
Iz te funkcije vračila pomoči je prav tako mogoče sklepati, da Nadzorni organ na splošno, razen v izjemnih okoliščinah, ne bo prekoračil svojega pooblastila za odločanje po prostem preudarku, če od zadevne države Efte zahteva, da izterja zneske, ki jih je dodelila z nezakonito pomočjo, saj samo vzpostavlja položaj, kakršen je bil prej [42].
The Court of Justice has held that an entity may rely on the principle of protection of legitimate expectations where a Community authority has caused it to entertain expectations which are justified [39].
V tem primeru ni izjemnih okoliščin, ki bi lahko vodile do upravičenih pričakovanj upravičencev do pomoči.
The Authority has done no such thing, and indeed the decisions of the Authority in disallowing selective fiscal aid measures should have made it clear that VAT measures favouring certain companies or groups of companies had to be notified to the Authority [40].
V skladu s členom 14(2) dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču ter členoma 9 in 11 Odločbe Nadzornega organa št. 195/04/COL z dne 14. julija 2004 [44] bi morala izterjava neupravičeno dodeljene državne pomoči vključevati obrestne obresti.
In light of the above, the Authority will not accept that arguments relating to legal certainty or legitimate expectations can be valid in this case given the jurisprudence of the court and the wide ranging applicability of Articles 61 (of the EEA Agreement) and 107 (TFEU).
Islandski organi so doslej zagotovili omejene informacije o znesku pomoči, dodeljene na podlagi sprememb zakona št. 163/2010.
A conclusion that the VAT measures under investigation could involve state aid was clearly foreseeable at all times.
Poleg tega niso zagotovili dovolj informacij o številu in identiteti morebitnih upravičencev do ukrepov.
RECOVERY
Zato so islandski organi pozvani, naj predložijo podrobne in točne informacije o znesku dodeljene pomoči in upravičencih do pomoči.
It follows from Article 14 of Part II of Protocol 3 to the Surveillance and Court Agreement that the Authority shall decide that unlawful aid which is incompatible with the state aid rules under the EEA Agreement must be recovered from the beneficiaries.
Na podlagi navedenega Nadzorni organ ugotavlja, da so islandski organi nezakonito izvedli zadevno pomoč in tako kršili člen 1(3) dela I Protokola 3.
The Authority is of the opinion that no general principles preclude repayment in the present case.
Državna pomoč, dodeljena na podlagi določb zakona št. 163/2010, tj. oprostitev DDV za uvoz strežnikov in podobne opreme, kadar jih uvozijo nerezidenčne stranke, za uporabo v islandskih podatkovnih centrih in neuvedba DDV na mešane storitve, ki se zagotavljajo nerezidenčnim strankam islandskih podatkovnih centrov, če te storitve niso pomožne storitve pri elektronsko opravljenih storitvah, ni združljiva z delovanjem Sporazuma EGP zaradi zgoraj navedenih razlogov in jo je treba izterjati z učinkom od datuma, ko je bila dodeljena –
According to settled case-law, abolishing unlawful aid by means of recovery is the logical consequence of a finding that the aid is not lawful.
SPREJEL NASLEDNJO ODLOČBO:
Consequently, the recovery of state aid unlawfully granted, for the purpose of restoring the previously existing situation, cannot in principle be regarded as disproportionate to the objectives of the EEA Agreement in regard to state aid.
Člen 1
By repaying the aid, the recipients forfeit the advantage which they have enjoyed over their competitors on the market, and the situation prior to payment of the aid is restored [41].
Določbe iz členov 4 in 12 zakona št. 163/2010, tj. oprostitev DDV za uvoz strežnikov in podobne opreme, kadar jih uvozijo nerezidenčne stranke, za uporabo v islandskih podatkovnih centrih in neuvedba DDV na mešane storitve, ki jih je mogoče ločiti od elektronskih storitev, ki se zagotavljajo nerezidenčnim strankam islandskih podatkovnih centrov, in ki niso neločljivo povezane s temi storitvami, pomenijo državno pomoč, ki ni združljiva z delovanjem Sporazuma EGP.
It also follows from that function of repayment of aid that, as a general rule, save in exceptional circumstances, the Authority will not exceed the bounds of its discretion if it requires the EFTA State concerned to recover the sums granted by way of unlawful aid since it is only restoring the previous situation [42].
Člen 2
Moreover, in view of the mandatory nature of the supervision of state aid by the Authority under Protocol 3 of the Surveillance and Court Agreement, undertakings to which aid has been granted cannot, in principle, entertain a legitimate expectation that the aid is lawful unless it has been granted in compliance with the procedure laid down in the provisions of that Protocol [43].
Islandski organi sprejmejo vse potrebne ukrepe, da od upravičenca/upravičencev izterjajo pomoč, ki je navedena v členu 1 in mu/jim je bila nezakonito dodeljena od 1. maja 2011 do 13. marca 2013.
There are no exceptional circumstances visible in this case, which could have led to legitimate expectations on the side of the aid beneficiaries.
Člen 3
The recovery of the unduly granted state aid should include compound interest, in accordance with Article 14(2) in Part II of Protocol 3 to the Surveillance and Court Agreement and Article 9 and 11 of the Authority's Decision 195/04/COL of 14 July 2004 [44].
Izterjava se izvede nemudoma in v vsakem primeru v štirih mesecih od datuma te odločbe ter v skladu s postopki nacionalne zakonodaje, če omogočajo takojšnjo in učinkovito izvršitev te odločbe.
The Icelandic authorities have so far provided limited information on the amount of aid granted under the amendments in Act No 163/2010.
Za pomoč, ki jo je treba izterjati, se od datuma, ko je bila dana na razpolago upravičencu, do datuma dejanske izterjave zaračunajo obresti in obrestne obresti.
Moreover, they have not provided sufficient information on the number and identity of the potential beneficiaries of the measures.
Obresti se izračunajo na podlagi člena 9 Odločbe nadzornega organa Efte št. 195/04/COL [45].
The Icelandic authorities are hereby invited to provide detailed and accurate information on the amount of aid granted and the aid beneficiaries.
Člen 4
CONCLUSION
Islandija mora do 8. septembra 2014 izvršiti odločbo Nadzornega organa in v celoti izterjati pomoč.
Based on the above considerations, the Authority concludes that the Icelandic authorities have unlawfully implemented the aid in question in breach of Article 1(3) of Part I to Protocol 3.
Člen 5
The state aid granted under the provisions of Act No 163/2010, i.e. the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in Icelandic data centres, and non-imposition of VAT on mixed services provided to non-resident customers of the Icelandic data centres to the extent those services were not ancillary to the electronically supplied services, is not compatible with the functioning of the EEA Agreement for the reasons set out above and should be recovered with effect from the date it was granted.
Ta odločba je naslovljena na Islandijo.
The provisions put in place by means of Articles 4 and 12 of Act No 163/2010, i.e. the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in Icelandic data centres, and non-imposition of VAT on mixed services that are separable from and not inherently linked to the electronically supplied services provided to non-resident customers of the Icelandic data centres, entail state aid which is incompatible with the functioning of the EEA Agreement.
V Bruslju, 8. maja 2014
The Icelandic authorities shall take all necessary measures to recover from the beneficiary/beneficiaries the aid referred to in Article 1 and that was unlawfully made available to them, from 1 May 2011 to 13 March 2013.
Predsednica
Article 3
Član kolegija
Recovery shall be effected without delay, and in any event within four months from the date of this decision and in accordance with the procedures of national law, provided that they allow the immediate and effective execution of the decision.
Odločba nadzornega organa Efte št. 3/13/COL z dne 16. januarja 2013 o začetku formalnega postopka preiskave glede nekaterih sprememb zakona št. 50/1988 o davku na dodano vrednost, ki se uporablja za stranke islandskih podatkovnih centrov, objavljena v Uradnem listu Evropske unije (UL C 111, 18.4.2013, str. 5), in v Dopolnilu EGP št. 23, 18.4.2013, str. 1).
The aid to be recovered shall include interest and compound interest from the date on which it was at the disposal of the beneficiary, until the date of its recovery.
Za podrobnejši opis korespondence glej odstavke 1–6 Odločbe Nadzornega organa št. 3/13/COL.
Interest shall be calculated on the basis of Article 9 of the EFTA Surveillance Authority Decision No 195/04/COL [45].
Islandski organi so se v tej priglasitvi sklicevali na vse tri ukrepe kot oprostitve DDV.
Article 4
Vendar bi moralo po mnenju Nadzornega organa za ukrepe, ki vključujejo elektronsko opravljene storitve in mešane storitve, po logiki sistema DDV veljati, da se za njih uporablja „ničelna stopnja DDV“, saj imajo ponudniki teh storitev, kot razume Nadzorni organ, pravico do odbitka vstopnega DDV, plačanega na nakupe, povezane z zadevno dobavo.
By 8 July 2014, Iceland shall inform the Authority of the total amount (principal and recover y interests) to be recovered from the beneficiary/beneficiaries as well as of the measures planned or taken to recover the aid.
Glej člen 4 zakona št. 163/2010.
By 8 September 2014, Iceland must have executed the Authority's decision and fully recovered the aid.
Člen 12(1)(10)(c) zakona o DDV.
Article 5
Člen 12(1)(10)(d) zakona o DDV.
This Decision is addressed to Iceland.
V skladu z uradno opredelitvijo islandskih organov pojem „storitve, ki se zagotavljajo v elektronski obliki“ „vključuje storitev, ki se zagotavlja prek interneta ali drugega omrežja, samodejno ali z minimalnim človekovim poseganjem, pri čemer je uporaba informacijske tehnologije nujen del zagotavljanja storitve“.
Article 6
Glej člen 42A zakona o DDV.
Only the English language version of this Decision is authentic.
V tem okviru je predstavnik sektorja podatkovnih centrov v Islandiji predložil predlog za spremembo zakona o davku na dohodek, v skladu s katero uvoženi strežniki, nameščeni v islandskih podatkovnih centrih in v lasti nerezidentov, ne bi pomenili stalne poslovne enote v Islandiji.
Done at Brussels, 8 May 2014.
Vendar parlament ni sprejel tega predloga.
For the EFTA Surveillance Authority
Glej primere, ki so jih navedli islandski organi v svojem elektronskem sporočilu z dne 5. aprila 2011, str. 5: za podjetje z omrežnim strežnikom iz države članice EU, ki gosti njegove strežnike v podjetju s podatkovnim centrom v Islandiji in kupuje storitve shranjevanja podatkov od islandskega podatkovnega centra, bi se štelo, da ima stalno poslovno enoto v Islandiji in bi zato moralo na podlagi trenutno veljavnih pravil plačati DDV (glej člen 42A zakona o DDV).
President
Vendar se za računovodsko pisarno iz države članice EU, katere glavna dejavnost ni gostovanje podatkov na strežnikih, ne bi štelo, da ima stalno poslovno enoto v Islandiji, tudi če bi premestila svoje strežnike v islandski podatkovni center za namene skladiščenja.
College Member
Za podrobnosti o oceni glej odstavek 50 Odločbe Nadzornega organa št. 3/13/COL.
For a more detailed description of the correspondence, see paragraphs 1-6 of the Authority's Decision No 3/13/COL.
Vsi podatki so v ISK.
In this notification, the Icelandic authorities referred to all three measures as VAT exemptions.
V skladu z ustaljeno sodno prakso opredelitev pomoči zahteva, da so hkrati izpolnjeni vsi pogoji, glej zadevo C-142/87, Belgija proti Komisiji („Tubemeuse“), Recueil 1990, str.
However, in the view of the Authority, following the logic of the VAT system, the measures involving electronically supplied services and mixed services should rather be referred to as being subject to a ‘zero VAT rate’, as the suppliers of those services, the Authority understands, have a right to deduct input VAT paid on purchases relating to the given supply.
I-959.
Cf.
Glej točko 3(3) Smernic Nadzornega organa o državni pomoči v zvezi z obdavčitvijo ustvarjenega dohodka, zadeva 248/84, Nemčija proti Komisiji, Recueil 1987, str. 4013, in zadeva E-6/98, Kraljevina Norveška proti Nadzornemu organu Efte, 1999, Poročilo Sodišča Efte, točka 34.
Article 4 of Act No 163/2010.
Zadeva C-41/90, Höfner in Elser proti Macrotonu, Recueil 1991, str.
Article 12(1)10(c) VAT Act.
I-1979, točke 21–23, in zadeva E-5/07, Private Barnehagers Landsforbund proti Nadzornemu organu Efte, 2008, Poročilo Sodišča Efte, str. 61, točka 78.
Article 12(1)10(d) VAT Act.
Zadeva C-222/04, Ministero dell'Economia e delle Finanze proti Cassa di Risparmio di Firenze SpA, ZOdl.
The Icelandic authorities have explained that the term ‘computer services’ only covered a limited scope of services provided electronically and that the purpose of the amendment was to extend this exemption to a wider range of electronically supplied services.
2006, str.
According to the official definition, provided by the Icelandic authorities, the concept of ‘electronically supplied services’ ‘encompasses a service delivered over the internet or another network, automatically with a minimum of human interference where the use of information technology is a necessary part of the delivery’.
I-289, točka 108.
See Article 42 A of the VAT Act.
Združeni zadevi C-106/09 P in C-107/9 P, Komisija in Španija proti Vladi Gibraltarja in Združenemu kraljestvu, ZOdl.
In this context, there was a proposal submitted by the representative of the data centre industry in Iceland to modify the Act on Income Tax to the effect that imported servers placed in Icelandic data centres and owned by non-residents would not constitute a permanent establishment in Iceland.
2011, str.
This proposal was however not taken up by the Parliament.
I-11113, točka 75.
See the examples given by the Icelandic authorities in their e-mail of 5 April 2011, p. 5: a network server company from an EU Member State hosting its servers in a data centre company located in Iceland and purchasing data storage services from the Icelandic data centre would be considered to have a permanent establishment in Iceland and thus, based on the current rules in force, would be subject to VAT (cf.
Prav tam, odstavek 145.
Article 42A of the VAT Act).
Zadeva C-75/97, Belgija proti Komisiji, Recueil 1999, str.
However, an accounting office from an EU Member State, the core operation of which is not to host data on servers would not be determined to have permanent establishment in Iceland, even if it moved its servers to an Icelandic data centre for the purpose of storage.
I-3671, točka 32; zadeva C-143/99, Adria-Wien Pipeline in Wietersdorfer & Peggauer Zementwerke, ZOdl.
For a more detailed assessment, see paragraph 50 of the Authority's Decision No 3/13/COL.
2011, str.
See letter by the Directorate of Customs, dated 14 December 2012.
I-8365, točka 48; in zadeva C-409/00, Španija proti Komisiji, Recueil 2003, str. I-1487, točka 48.
All figures are in ISK.
Glej zadevo C-409/00, Španija proti Komisiji, Recueil 2003, str.
According to settled case-law, classification as aid requires that all the conditions are cumulatively fulfilled, see Case C-142/87 Belgium v Commission (‘Tubemeuse’) [1990] ECR I-959.
I-1487, točka 49.