natgillin/translations-raw huggingface dataset:
In particular, in order to be eligible, ship managers have to assume from the owner the full responsibility for the vessel’s operation, as well as take over from the owner all the duties and responsibilities imposed by the ISM Code [19].
Da izpolnijo pogoje, morajo upravljavci ladij od lastnika zlasti pridobiti celotno odgovornost za delovanje plovila in od lastnika prevzeti vse obveznosti ter odgovornosti, ki jih nalaga Kodeks ISM [19].
Should ship mana gers also provide other specialised services, even related to vessel operation, separate accounting for such activities, which do not qualify for the tax relief schemes, should be ensured.
Če upravljavci ladij opravljajo tudi druge specializirane storitve, četudi so povezane z delovanjem plovila, je treba zagotoviti ločeno knjigovodstvo za dejavnosti, ki ne izpolnjujejo pogojev za sheme davčnih olajšav.
The requirement regarding EEA States’ flag share described above also applies to ship management companies [20].
Zgoraj opisana zahteva v zvezi z deležem zastave držav EGP se uporablja tudi za družbe za upravljanje ladij [20].
These Guidelines apply only to maritime transport.
Te smernice se uporabljajo samo za pomorski promet.
The Authority can accept that the towing at sea of other vessels, oil platforms, etc. falls under that definition.
Organ lahko soglaša, da pod to opredelitev sodijo tudi vleka drugih plovil po morju, naftnih ploščadi itd.
The Authority has, however, become aware that in certain cases EEA States allow tugboats which are designed for work at sea to benefit from aid even though they are not active at sea, or rarely so.
Organ je vendarle izvedel, da države EGP v nekaterih primerih dovoljujejo, da vlačilci, ki so namenjeni za delo na morju, izkoriščajo ugodnosti pomoči, četudi niso dejavni na morju ali pa le redko.
Thus it is useful to state in these Guidelines which line the Authority will take on this point.
Zato je v teh smernicah koristno navesti, kakšno odločitev bo Organ sprejel v zvezi s tem.
“Towage” is covered by the scope of the Guidelines only if more than 50 % of the towage activity effectively carried out by a tug during a given year constitutes “maritime transport”.
‚Vleka‘ je v namen Smernic zajeta le, če več kot 50 % dejavnosti vleke, ki se v danem letu dejansko opravi z vlačilcem, predstavlja ‚pomorski promet‘.
Waiting time may be proportionally assimilated to that part of total activity effectively carried out by a tug which constitutes “maritime transport”.
Čakalna doba se lahko sorazmerno izenači s tistim delom celotne dejansko opravljene dejavnosti vlačilca, ki predstavlja ‚pomorski promet‘.
It should be emphasised that towage activities which are carried out inter alia in ports, or which consist in assisting a self-propelled vessel to reach port do not constitute “maritime transport” for the purposes of these Guidelines.
Poudariti je treba, da dejavnosti vleke, ki se med drugim izvajajo v pristaniščih ali katerih namen je pomagati plovilom na lastni pogon doseči pristanišče, ne predstavljajo ‚pomorskega prometa‘ za namene teh smernic.
No derogation from the flag link is possible in the case of towage.
Pri vleki ni mogoče nobeno odstopanje od povezave z zastavo.
Similarly in case of dredging, the experience gained during recent years suggests that some points should be made.
Podobno je pri poglabljanju dna, kjer izkušnje, pridobljene v zadnjih letih, kažejo na potrebo po nekaterih ugotovitvah.
“Dredging” activities are, in principle, not eligible for aid to maritime transport.
Dejavnosti ‚poglabljanja dna‘ načeloma niso upravičene do pomoči za pomorski promet.
However, fiscal arrangements for companies (such as tonnage tax) may be applied to those dredgers whose activity consists in “maritime transport” — that is, the transport at deep sea of extracted materials — for more than 50 % of their annual operational time and only in respect of such transport activities.
Vendar pa se lahko davčne ureditve za podjetja (kot je davek na tonažo) uporabijo za tiste plavajoče bagre, katerih dejavnosti obsegajo ‚pomorski promet‘ – to je prevoz izkopanega materiala na odprtem morju – za več kot 50 % njihovega letnega obratovalnega časa in samo v zvezi s tovrstnimi prevoznimi dejavnostmi.
Eligible dredgers are only those registered in an EEA State (no derogation from the flag link possible).
Upravičeni plavajoči bagri so samo tisti, ki so registrirani v državi EGP (odstopanje od povezave z zastavo ni mogoče).
In such cases, separate accounting for maritime transport activities is required [21].
V takšnih primerih se zahteva ločeno knjigovodstvo za dejavnosti pomorskega prometa [21].
Finally, the method of assessing tonnage tax systems notified up to now to the EC Commission has consisted of the following steps: a virtual profit for shipowners has been calculated by applying a notional profit rate to their tonnage; national corporate tax has been applied to the amount so determined.
Metoda ocenjevanja sistemov davka na tonažo, ki je bila do sedaj priglašena Komisiji ES, zajema naslednje korake: virtualni dobiček lastnikov ladij se je izračunal z uporabo stopnje domnevnega dobička na njihovo tonažo; nacionalni davek na tonažo se uporablja za tako določeni znesek.
The resulting amount is the “tonnage tax” to be paid.
Izračunani znesek je ‚davek na tonažo‘, ki ga je treba plačati.
The notional profit rates provided for by EC States have been homogeneous up to now.
Stopnje domnevnega dobička, ki so jih predložile države ES, so bile do sedaj homogene.
However, since corporate tax rates may vary significantly across the EC, the tonnage taxes to be paid for the same tonnage might be very uneven in the different EC States.
Vendar se lahko stopnje davka na pravne osebe bistveno razlikujejo v ES in so davki na tonažo, ki jih je treba plačati za enako tonažo, lahko v različnih državah ES precej neenakomerni.
In order to keep the present equitable balance, the EC Commission stipulated that it will only approve schemes giving rise to a taxload for the same tonnage fairly in line with the schemes already approved.
Za ohranjanje trenutnega pravičnega ravnovesja je Komisija ES določila, da bo odobrila le sheme, na podlagi katerih je davčno breme za enako tonažo jasno v skladu z že odobrenimi shemami.
Based on its experience, the Authority notes that instead of calculating virtual profits to which the ordinary corporate tax rate is applied, some States may decide to directly fix special tonnage tax rates.
Na podlagi svojih izkušenj Organ opaža, da se nekatere države lahko odločijo za neposredno določanje posebnih stopenj davka na tonažo, namesto da izračunavajo virtualni dobiček, za katerega se uporablja stopnja običajnega davka na pravne osebe.
The Authority will likewise seek to keep an equitable balance in line with already approved systems.
Organ si prav tako prizadeva ohraniti pravično ravnovesje v skladu z že odobrenimi sistemi.
In all cases, the benefits of schemes must facilitate the development of the shipping sector and employment in support of the common interest of the Contracting Parties.
V vseh primerih morajo ugodnosti shem pospeševati razvoj sektorja za pomorski promet in zaposlovanje v podporo skupnemu interesu pogodbenic.
Consequently, the fiscal advantages mentioned above must be restricted to shipping activities; hence, in cases where a shipowning company is also engaged in other commercial activities, transparent accounting will be required in order to prevent “spillover” into non-shipping activities.
Zaradi tega je treba zgoraj navedene davčne ugodnosti omejiti na dejavnosti pomorskega prometa; zato se v primerih, ko ladjarska družba opravlja tudi druge komercialne dejavnosti, zahteva pregledno knjigovodstvo, da se prepreči ‚prelitje‘ v dejavnosti, ki niso povezane s pomorskim prometom.
This approach would help EEA shipping to be competitive, with tax liabilities comparable to levels applying elsewhere in the world, but would preserve an EEA State’s normal tax levels for other activities and personal remuneration of shareholders and directors.
Ta pristop bi pripomogel h konkurenčnosti ladijskega prometa EGP z davčnimi obveznostmi, primerljivimi s stopnjami, ki se uporabljajo drugod po svetu, hkrati pa ohranil normalne davčne stopnje držav EGP za druge dejavnosti in osebne prejemke delničarjev in direktorjev.
Labour-related costs
Stroški dela
As was mentioned earlier, maritime transport is a sector experiencing fierce international competition.
Kot je že bilo omenjeno, je pomorski promet sektor, ki se spopada z ostro mednarodno konkurenco.
Support measures for the maritime sector should, therefore, aim primarily at reducing fiscal and other costs and burdens borne by EEA shipowners and EEA seafarers towards levels in line with world norms.
Cilj ukrepov podpore za pomorski sektor je zato predvsem znižati davčne in druge stroške ter bremena, ki jih nosijo lastniki ladij EGP in pomorščaki EGP, na raven, skladno s svetovnimi normativi.
They should directly stimulate the development of the sector and employment, rather than provide general financial assistance.
Ukrepi podpore morajo neposredno pospeševati razvoj sektorja in zaposlovanje, namesto da zagotavljajo splošno finančno pomoč.
In keeping with these objectives, the following action on employment costs should be allowed for EEA shipping:
Pri doseganju teh ciljev je treba ladijskemu prometu EGP omogočati naslednje ukrepe v zvezi s stroški zaposlovanja:
reduced rates of contributions for the social protection of EEA seafarers employed on board ships registered in a EEA State,
znižane stopnje prispevkov za socialno varstvo pomorščakov EGP, ki so zaposleni na krovu ladij, registriranih v državi EGP,
reduced rates of income tax for EEA seafarers on board ships registered in a EEA State.
znižane stopnje davka na dohodek pomorščakov EGP, ki so zaposleni na krovu ladij, registriranih v državi EGP.
For the purposes of this point, “EEA seafarers” is defined as:
Za namene te točke so ‚pomorščaki EGP‘ opredeljeni kot:
citizens of the EEA States, in the case of seafarers working on board vessels (including ro-ro ferries [22] providing scheduled passenger services between ports of the EEA,all seafarers liable to taxation and/or social security contributions in an EEA State, in all other cases.
državljani držav EGP, v primeru pomorščakov, ki delajo na krovu plovil (vključno s trajekti ro-ro [22]), ki opravljajo storitve rednega prevoza potnikov med pristanišči EGP,v vseh drugih primerih vsi pomorščaki, zavezani plačilu davka in/ali prispevkov za socialno varnost v državi EGP.
The previous 1997 Guidelines allowed such reductions for all seafarers working on board vessels registered in an EEA State and subject to tax and or social security contributions in an EEA State.
Nekdanje smernice iz leta 1997 so omogočale takšna znižanja za vse pomorščake, ki delajo na krovu plovil, registriranih v državi EGP, in so zavezani plačilu davka in/ali prispevkov za socialno varnost v državi EGP.
However, since then it has become clear that pressure by international competition on European shipowners is very strong in the case of international freight transport, while it is lighter in the case of intra-EEA scheduled passenger transport.
Vendar je od tedaj postalo jasno, da je pritisk mednarodne konkurence na evropske lastnike ladij zelo velik na področju mednarodnega tovornega prometa, medtem ko je na področju rednega potniškega prometa znotraj EGP manjši.
Boosting the competitiveness of European shipping industry is therefore a prior objective of aid in the former case.
Povečevanje konkurenčnosti evropskega sektorja pomorskega prometa je zato v prvem primeru prednostni cilj pomoči.
Preventing EEA States from granting tax relief to all seafarers in this case would have very negative effects on the competitiveness of European shipowners, which could be encouraged to flag out.
Preprečevanje državam EGP, da dodelijo davčne olajšave vsem pomorščakom, bi imelo v tem primeru negativne učinke na konkurenčnost evropskih lastnikov ladij, ki bi s tem bili spodbujeni k vpisovanju svojih plovil v tuje registre.
At the same time it has been noticed that employment of citizens of the EEA States is significant, in percentage terms and in numbers, in intra-EEA scheduled passenger transport.
Hkrati je bilo glede na odstotke in številke opaženo precejšnje zaposlovanje državljanov držav EGP v rednem potniškem prometu znotraj EGP.
Protection of employment in the EEA is therefore a priority for aid in this case.
Zaščita zaposlovanja v EGP je zato v tem primeru prednostna naloga pomoči.
For internal fiscal reasons some EEA States prefer not to apply reduced rates as mentioned above, but instead may reimburse shipowners — partially or wholly — for the costs arising from these levies.
Iz notranjih davčnih razlogov nekatere države EGP raje uporabljajo znižane stopnje od tistih, navedenih zgoraj, vendar pa lahko lastnikom ladij povrnejo – deloma ali v celoti – stroške, ki izhajajo iz teh dajatev.
Such an approach may generally be considered equivalent to the reduced-rate system as described above, provided that there is a clear link to these levies, no element of overcompensation, and that the system is transparent and not open to abuse.
Takšen pristop lahko na splošno velja za enakovrednega zgoraj opisanemu sistemu znižanih stopenj, pod pogojem, da obstaja jasna povezava s temi dajatvami, da ni previsokih nadomestil ter da je sistem pregleden in ne dopušča zlorab.
For the maritime part of towage and dredging activities (maritime transport of materials), aid in favour of the employment of EEA seafarers may be granted by analogy to the rules contained in this point, but only if the aid relates to EEA seafarers working on board seagoing, self-propelled tugs and dredgers, registered in an EEA State, carrying out maritime transport at sea for at least 50 % of their operational time [23].
Za pomorski del dejavnosti vleke in poglabljanja dna (pomorski prevoz materialov) se lahko pomoč v korist zaposlovanja pomorščakov EGP dodeli po analogiji s pravili iz te točke, vendar le, če se pomoč nanaša na pomorščake EGP, ki delajo na krovu vlačilcev in plavajočih bagrov na lastni pogon, ki so registrirani v državi EGP in opravljajo pomorski promet med plovbo najmanj 50 % svojega obratovalnega časa [23].
Finally, it should be recalled that aid to employment is covered by the block exemption provided for by Commission Regulation (EC) No 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment [24], incorporated as point 1(g) in Annex XV to the EEA Agreement [25], which also applies to maritime transport.
Treba se je tudi spomniti, da je pomoč na področju zaposlovanja zajeta v skupinski izjemi iz Uredbe Komisije (ES) št. 2204/2002 z dne 12. decembra 2002 o uporabi členov 87 in 88 Pogodbe ES za državne pomoči na področju zaposlovanja [24], vključeni kot točka 1g v Prilogi XV k Sporazumu EGP [25], ki se uporablja tudi za pomorski promet.
Crew relief
Podpora posadki
Aid for crew relief tends to reduce the costs of employing EEA seafarers, especially those on ships operating in distant waters.
Namen pomoči za podporo posadki je znižanje stroškov zaposlovanja pomorščakov EGP, predvsem tistih na ladjah, ki plujejo v oddaljenih vodah.
Aid, which is subject to the ceiling (as set out in Section 24A.11), may, therefore, be granted in the form of payment or reimbursement of the costs of repatriation of EEA seafarers working on board ships entered in EEA States’ registers.
Pomoč, za katero se uporablja zgornja meja (kot je določena v razdelku 24A.11), se lahko zato dodeli v obliki plačila ali povračila stroškov repatriacije pomorščakov EGP, ki delajo na krovu ladij, vpisanih v registre držav EGP.
Subsidies for fleet renewal are not common in other transport modes such as road haulage and aviation.
Subvencije za obnovo ladjevja niso običajne pri drugih načinih prevoza, kot sta cestni prevoz blaga in letalstvo.
Since they tend to distort competition, the Authority will be reluctant to approve such schemes, except where they form part of a structural reform leading to reductions in overall fleet capacity.
Ker takšne sheme v glavnem izkrivljajo konkurenco, jih Organ nerad odobri, razen kadar tvorijo del strukturne reforme, ki vodi do zmanjšanja skupne zmogljivosti ladjevja.
Investment must comply with Chapter 24B of these Guidelines, or any other EEA legislation or Guidelines that may replace it.
Naložbe morajo biti skladne s poglavjem 24B teh smernic ali katero koli zakonodajo EGP ali smernicami, ki ga lahko nadomestijo.
Within the framework of these Guidelines, other investment aid may, however, be permitted, in line with the safe seas policy, in certain restricted circumstances to improve equipment on board vessels entered in an EEA State’s registers or to promote the use of safe and clean ships.
V okviru teh smernic se vendarle lahko dovoli druga pomoč za naložbe v skladu s politiko varnosti na morju, v nekaterih omejenih okoliščinah za izboljšanje opreme na krovu plovil, vpisanih v registre držav EGP, ali za pospeševanje uporabe varnih in čistih ladij.
Thus aid may be permitted which provides incentives to upgrade EEA-registered ships to standards which exceed the mandatory safety and environmental standards laid down in international conventions and anticipating agreed higher standards, thereby enhancing safety and environmental controls.
Zato se lahko dovoli pomoč, ki zagotavlja pobude za nadgradnjo ladij, registriranih v EGP, na raven standardov, ki presegajo obvezno varnost, in okoljskih standardov iz mednarodnih konvencij ter za predvidevanje višjih dogovorjenih standardov, s katerimi se bosta krepila varnostni in okoljski nadzor.
Such aid must comply with the applicable EEA provisions on shipbuilding.
Takšna pomoč mora izpolnjevati veljavne določbe EGP v zvezi z ladjedelništvom.
Since shipping is essentially very mobile, regional aid for maritime companies in disadvantaged regions, which often take the form of investment aid to companies investing in the regions, may only be permitted where it is clear that the benefits will accrue to the region over a reasonable time period.
Ker je ladijski promet v bistvu zelo mobilen, se lahko regionalna pomoč za pomorske družbe v prikrajšanih regijah, ki so pogosto v obliki pomoči za naložbe v družbe, ki vlagajo v regije, dovoli, če je jasno, da bo imela regija od njih korist v razumnem času.
This would, for example, be the case of investment related to the construction of dedicated warehouses or to the purchase of fixed transhipment equipment.
To bi se, na primer, zgodilo pri naložbah, povezanih z izgradnjo namenskih skladišč ali nakupom stacionarne opreme za pretovarjanje.
Investment aid for maritime companies in disadvantaged regions may then only be permitted where is also complies with the regional aid rules (see section 24A.6).
Pomoč za naložbe v pomorske družbe v prikrajšanih regijah se lahko zato dovoli le, kadar je tudi v skladu s pravili glede regionalne pomoči (glej razdelek 24A.6).
Regional aid on the basis of Article 61(3)(a) and (c) of the EEA Agreement
Regionalna pomoč na podlagi člena 61(3)(a) in (c) Sporazuma EGP
In the context of regional aid schemes, the Authority will apply the general rules set out in its Guidelines or future amendments thereto.
V povezavi z regionalnimi shemami pomoči Organ uporablja splošna pravila, določena v njegovih smernicah ali v njihovih prihodnjih spremembah.
It should be recalled, firstly, that aid to training is covered by the block exemption provided for by Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to training aid [26], incorporated as point 1(d) in Annex XV of the EEA Agreement [27], which also applies to maritime transport.
Najprej se je treba spomniti, da je pomoč na področju usposabljanja zajeta v skupinski izjemi iz Uredbe Komisije (ES) št. 68/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe ES pri pomoči za usposabljanje [26], vključeni kot točka 1d v Prilogi XV k Sporazumu EGP [27], ki se uporablja tudi za pomorski promet.
Moreover, many training schemes followed by seafarers and supported by the State are not considered to be State aid because they are of a general nature (whether vocational or academic).
Poleg tega številne sheme usposabljanja, ki jih izvajajo pomorščaki in podpira država, ne pomenijo državne pomoči, ker so splošne narave (bodisi poklicne ali akademske).
These are, therefore, not subject to notification and examination by the Authority.
Zato te sheme niso predmet priglasitve in proučevanja s strani Organa.
If a scheme is to be regarded as including State aid, notification is, however, required.
Če naj za shemo velja, da vključuje državno pomoč, se vendarle zahteva priglasitev.
This may be the case if, for example, a particular scheme is specifically related to onboard training and the benefit of State financial support is received by the training organisation, the cadet, seafarer or shipowner.
To se lahko zgodi, ko se na primer določena shema posebej nanaša na usposabljanje na krovu in državno finančno pomoč prejema organizacija za usposabljanje, kadet, pomorščak ali lastnik ladje.
The Authority takes a favourable attitude towards aid, granted on a non-discriminatory basis, to training carried out on board ships registered in an EEA State.
Organ odobri pomoč, ki se na podlagi nediskriminacije dodeli za usposabljanje, ki se izvaja na krovu ladij, registriranih v državi EGP.
Exceptionally, training on board other vessels may be supported where justified by objective criteria, such as the lack of available places on vessels in an EEA State’s register.
Izjemoma se lahko podpira usposabljanje na krovu drugih ladij, če se utemelji z objektivnimi merili, kot so pomanjkanje razpoložljivega prostora na ladjah, vpisanih v register države EGP.
Where financial contributions are paid for onboard training, the trainee may not, in principle, be an active member of the crew but must be supernumerary.
Če se finančni prispevki plačujejo za usposabljanje na krovu, pripravnik načeloma ne sme biti aktiven, temveč presežen član posadke.
This provision is to ensure that net wage subsidies cannot be paid for seafarers occupied in normal crewing activities.
Ta določba zagotavlja, da se subvencije za neto plače ne smejo plačevati za pomorščake, ki opravljajo običajne dejavnosti posadke.
Similarly, to safeguard and develop maritime expertise in the EEA and the competitive edge of the EEA maritime industries, further extensive research and development efforts are necessary, with a focus on quality, productivity, safety and environmental protection.
Podobno so za varovanje in razvoj pomorskega strokovnega znanja in izkušenj v EGP ter konkurenčne prednosti pomorske industrije EGP potrebne dodatne obsežne raziskave in razvojna prizadevanja, s poudarkom na kakovosti, produktivnosti, varnosti in varstvu okolja.
For such projects, State support may also be authorised within the limits set by the EEA Agreement [28].
Za takšne projekte se državna podpora lahko odobri v okviru Sporazuma EGP [28].
Aid aimed at enhancing and updating EEA officers’ skills may be allowed during their whole career.
Pomoč, katere cilj je krepitev in posodabljanje veščin častnikov EGP, se lahko odobri v vsej njihovi karieri.
The aid may consist of a contribution to the cost of the training and/or compensation for the wage paid to the officer during the training period.
Pomoč lahko zajema prispevek k stroškom usposabljanja in/ali nadomestilo za plačo, ki se častniku izplača v obdobju usposabljanja.
The schemes must, however, be designed in a way which prevents the aid for training from being directly or indirectly diverted into a subsidy to officers’ wages.
Sheme morajo biti oblikovane na način, ki preprečuje, da se pomoč za usposabljanje neposredno ali posredno preoblikuje v subvencijo za plače častnikov.
Aid aimed at professional retraining of high seas fishermen willing to work as seafarers may be also allowed.
Prav tako se lahko odobri pomoč, katere cilj je strokovno preusposabljanje ribičev na odprtem morju, da lahko delajo kot pomorščaki.