natgillin/translations-raw huggingface dataset:
Thus, it follows that the logic of the VAT Compensation Act is to counterbalance the natural logical consequence of the VAT system when exempting certain supplies.
Tako je mogoče ugotoviti, da je Zakon o nadomestilu DDV namenjen izravnavi naravne logične posledice sistema DDV pri oprostitvi nekaterih dobav.
Hence, the logic of the VAT Compensation Act is not to tax end users, as it is in the general VAT system, but to alleviate a certain group of final consumers to avoid distortion of competition between ‘in-house’ and outsourcing for transactions subject to VAT.
Zato Zakon o nadomestilu DDV ni namenjen obdavčitvi končnih uporabnikov, kar je namen splošnega sistema DDV, temveč skuša določeni skupini končnih potrošnikov ponuditi olajšave, da bi se tako izognili izkrivljanju konkurence med notranjim zagotavljanjem in zunanjim izvajanjem transakcij, od katerih se plačuje DDV.
The Norwegian authorities have explained that, according to Article 1 of the VAT Compensation Act, the objective of the input tax compensation was to create a level playing field between self-supply and outsourcing of goods and services subject to VAT.
Kakor so pojasnili norveški organi, je v skladu s členom 1 Zakona o nadomestilu DDV cilj nadomestila vstopnega davka vzpostaviti enake konkurenčne pogoje za samooskrbo in zunanje izvajanje za blago in storitve, za katere se plačuje DDV.
The Authority considers that to compensate for paid input tax for other reasons than the ones set in the VAT system, is not justified by the objective of taxation of a given activity, which primarily inspires the VAT system.
Po mnenju Nadzornega organa nadomestilo plačanega vstopnega davka zaradi drugih razlogov, kot jih določa sistem DDV, ni upravičeno s ciljem obdavčitve določene dejavnosti, ki je glavna spodbuda za sistem DDV.
The objective pursued by the Norwegian authorities in creating a level playing field between self supply and outsourcing by public entities of goods and services subject to VAT should be seen as commendable as such but can hardly be said to be in the nature and logic of the VAT system itself.
Prizadevanje norveških organov, da bi ustvarili enake konkurenčne pogoje za samooskrbo in zunanje izvajanje javnih organov za blago in storitve, za katere se plačuje DDV, je kot takšno sicer pohvalno, vendar bi težko trdili, da je v naravi in logiki samega sistema DDV.
In this sense, the Authority refers in particular to the Heiser [28] jurisprudence according to which the mere fact that a measure has a laudable purpose does not suffice to exclude it from classification as aid within the meaning of Article 61(1) of the EEA Agreement.
Tako se Nadzorni organ sklicuje zlasti na sodno prakso v zadevi Heiser( [28], v skladu s katero samo dejstvo, da ima ukrep pohvalen namen, ne zadošča, da ga zaradi tega ne bi mogli označiti kot pomoč v smislu člena 61(1) Sporazuma EGP.
Article 61(1) of the EEA Agreement does not distinguish between measures of State intervention by reference to their causes or aims but defines them in relation to their effects [29].The Authority does not ignore that the aim pursued by the Norwegian authorities with the introduction of the VAT Compensation Act was to create neutrality in the procurement of goods and services subject to VAT for the public administration.
Člen 61(1) Sporazuma EGP ukrepov državne intervencije ne ločuje glede na njihove vzroke ali cilje, temveč jih opredeljuje glede na njihove učinke [29].Nadzorni organ ne zanemarja dejstva, da so norveški organi z uvedbo Zakona o nadomestilu DDV poskušali vzpostaviti nevtralnost pri nabavi blaga in storitev, za katere se plačuje DDV, za javno upravo.
This neutrality cannot be confused with the neutrality inherent in the VAT system.
Te nevtralnosti ni mogoče enačiti z nevtralnostjo, ki je lastna sistemu DDV.
Since the purpose of creating a level playing field between ‘in-house’ supply and outsourcing of supplies of goods and services for public authorities is not in line with the logic of the VAT system, this aim could only be taken into consideration in the assessment of compatibility of the measure in question.
Ker namen vzpostavitve enakih konkurenčnih pogojev za notranje dobave in zunanje izvajanje dobav blaga in storitev za javne organe ni v skladu z logiko sistema DDV, bi lahko ta cilj upoštevali samo pri presojanju združljivosti zadevnega ukrepa.
For the above-mentioned reasons, the Authority concludes that the VAT compensation cannot be justified by the nature and logic of the VAT system.
Nadzorni organ na podlagi zgoraj navedenih razlogov ugotavlja, da nadomestila DDV ni mogoče upravičiti z naravo in logiko sistema DDV.
It therefore constitutes a selective measure.
Zato je ta ukrep selektiven.
A measure must distort or threaten to distort competition for it to fall within the scope of Article 61(1) of the EEA Agreement.
Ukrep spada na področje uporabe člena 61(1) Sporazuma EGP, če izkrivlja ali bi lahko izkrivljal konkurenco.
Only public and private entities falling within the scope of Article 2 of the VAT Compensation Act benefit from input tax compensation.
Prednosti nadomestila vstopnega davka uživajo samo javni in zasebni subjekti, ki spadajo na področje uporabe člena 2 Zakona o nadomestilu DDV.
However, when these entities provide services exempted from the application of VAT in competition with undertakings falling outside the scope of Article 2 of the VAT Compensation Act, the latter will have to put up with higher purchase costs even though they carry out similar services.
Kadar pa ti subjekti zagotavljajo storitve, oproščene DDV, v konkurenci s podjetji, ki ne spadajo na področje uporabe člena 2 Zakona o nadomestilu DDV, imajo slednja višje nakupne stroške, čeprav opravljajo podobne dejavnosti.
Although the input tax compensation has been aimed at mitigating distortions for municipal acquisitions, it has created a distortion of competition between public authorities carrying out economic activities and private undertakings carrying out the same economic activities in sectors exempted from the application of VAT.
Namen nadomestila vstopnega davka je bil sicer omiliti izkrivljanja za občinsko pridobivanje, vendar je to nadomestilo ustvarilo izkrivljanje konkurence med javnimi organi, ki opravljajo gospodarske dejavnosti, in zasebnimi podjetji, ki opravljajo enake dejavnosti v sektorjih, oproščenih DDV.
Accordingly, due to the intervention of the State, the products offered by private operators would, all other factors being similar, be more expensive.
Zato bi bili zaradi državne intervencije proizvodi, ki bi jih ponujali zasebni subjekti, če bi bili podobni tudi vsi drugi dejavniki, dražji.
Thus competition is distorted.
Tako se izkrivlja konkurenca.
In areas where both public and private operators are compensated, the aid would still threaten to distort competition between national and other EEA operators operating in the same market.
Tudi na področjih, na katerih dobivajo nadomestilo javni in zasebni subjekti, bi pomoč še lahko izkrivljala konkurenco med nacionalnimi subjekti in drugimi subjekti EGP, ki delujejo na istem trgu.
Thus, regarding compensation granted to undertakings producing goods or offering services exempted from the application of VAT, the Authority considers that there is a distortion of competition between undertakings.
Zato Nadzorni organ v zvezi z nadomestilom, ki se odobri podjetjem za proizvodnjo blaga ali ponujanje storitev, oproščenih DDV, meni, da obstaja izkrivljanje konkurence med podjetji.
A State aid measure falls within the scope of Article 61(1) of the EEA Agreement only in so far as it affects trade between the Contracting Parties to the EEA Agreement.
Ukrep državne pomoči spada na področje uporabe člena 61(1) Sporazuma EGP, samo če vpliva na trgovino med pogodbenicami Sporazuma EGP.
In their comments to the Authority’s Decision No 225/06/COL, the Norwegian authorities have contested the Authority’s assessment of the effect on trade criterion which was, in their opinion, not based on a fair conception of the situation.
Norveški organi so v pripombah na Odločbo Nadzornega organa št. 225/06/COL nasprotovali oceni Nadzornega organa glede merila vpliva na trgovino, ki po njihovem mnenju ni temeljila na pravilnem pojmovanju položaja.
In their view, through the VAT compensation scheme municipalities are primarily granted refunds of input tax on goods and services purchased for their mandatory activities.
Po njihovem mnenju občine s shemo nadomestila DDV dobijo predvsem povrnjena sredstva za vstopni davek na blago in storitve, ki jih kupijo za opravljanje svojih obveznih dejavnosti.
Regarding the non-mandatory activities which municipalities may carry out, the Norwegian authorities failed to see any areas exempted from the application of VAT where the recipients of VAT compensation perform their services in competition with other undertakings within the EEA, apart from the particular kind of schools addressed by the complainant.
Kar pa zadeva neobvezne dejavnosti, ki jih lahko opravljajo občine, niso norveški organi videli nobenega področja, ki bi bilo oproščeno DDV in na katerem prejemniki nadomestila DDV opravljajo svoje storitve v konkurenci z drugimi podjetji znotraj EGP, razen posebne vrste šol, na katere se je skliceval pritožnik.
The Norwegian authorities believe that there are very few undertakings established in neighbouring European countries which compete with Norwegian undertakings covered by the VAT Compensation Act.
Norveški organi so prepričani, da je v sosednjih evropskih državah izredno malo podjetij, ki bi lahko konkurirala norveškim podjetjem, za katere se uporablja Zakon o nadomestilu DDV.
The Authority reiterates its position expressed in Decision No 225/06/COL regarding the assessment of the effect on trade.
Nadzorni organ ponavlja svoje stališče do ocene vpliva na trgovino, ki ga je izrazil v Odločbi št. 225/06/COL.
The Authority is required to examine whether an aid scheme is liable to affect trade within the EEA and not to determine its actual effect [30]. In principle, all beneficiaries under the VAT compensation scheme can receive compensation for input VAT under the conditions of the scheme, regardless of whether aid to a concrete operator would have an effect on trade.
Nadzorni organ mora preučiti, ali shema pomoči lahko vpliva na trgovino znotraj EGP, ni pa mu treba določati njenega dejanskega vpliva [30].
Case law of the ECJ has established that ‘in the case of an aid scheme, the Commission may confine itself to examining the general characteristics of the scheme in question without being required to examine each particular case in which it applies.’
Načeloma lahko vsi upravičenci po shemi nadomestila DDV prejmejo nadomestilo vstopnega DDV po pogojih sheme, ne glede na to, ali bi pomoč posameznemu subjektu vplivala na trgovino.
The EFTA Court has also endorsed this interpretation [32].The criterion of the effect on trade has been traditionally interpreted to the effect that, in general terms, a measure is considered to be State aid if it is capable of affecting trade between the EEA States [33].
To razlago je sprejelo tudi Sodišče Efte [32].Merilo vpliva na trgovino se tradicionalno razlaga tako, da se ukrep na splošno šteje za državno pomoč, če lahko vpliva na trgovino med državami EGP [33].
Even if the Norwegian authorities are correct in their estimation that only a few undertakings within the EEA compete with the beneficiaries of the VAT Compensation Act, the aid measure may nevertheless affect trade since neither the number of beneficiaries nor the number of competitors are significant elements for the assessment of the criterion effect on trade within the meaning of Article 61(1) of the EEA Agreement [34].The granting of state support to an undertaking may lead to the internal supply being maintained or increased, with the consequence being that the opportunities for other undertakings to penetrate the market of the EEA States concerned are reduced [35].
In tudi če je ocena norveških organov, da lahko samo nekaj podjetij znotraj EGP konkurira upravičencem po Zakonu o nadomestilu DDV, pravilna, lahko ukrep pomoči kljub temu vpliva na trgovino, saj niti število upravičencev niti število tekmecev nista pomembna elementa pri ocenjevanju merila vpliva na trgovino v smislu člena 61(1) Sporazuma EGP [34].Če država nekemu podjetju dodeli državno podporo, to lahko privede do ohranitve ali povečanja notranjih dobav, zaradi česar se zmanjšajo možnosti drugih podjetij za prodor na trg zadevnih držav EGP [35].
Therefore, the character of the aid does not depend on the local or regional character of the services supplied or on the scale of the field of activity concerned [36].There is no threshold or percentage below which it may be considered that trade between the Contracting Parties is not affected [37].
Zato značaj pomoči ni odvisen od lokalnega ali regionalnega značaja storitev, ki se zagotavljajo, ali od obsega zadevnega področja dejavnosti [36].Ne obstaja nobena meja ali odstotek, pod katerim se lahko šteje, da ni vpliva na trgovino med pogodbenicami [37].
Rather on the contrary, according to the jurisprudence [38], whenever state financial aid strengthens the position of an undertaking compared with other undertakings competing in intra-EEA trade, the latter must be regarded as affected by that aid.Articles 5 and 5a in Chapter I of the VAT Act exempt certain transactions from the scope of application of the VAT Act.
Sodna praksa [38] prej kaže ravno nasprotno, kadar koli državna finančna pomoč okrepi položaj nekega podjetja v primerjavi z drugimi podjetji, ki konkurirajo v trgovini znotraj EGP, je treba šteti, da navedena pomoč vpliva na to trgovino.Vendar pa člena 5 in 5a v poglavju I Zakona o DDV nekatere transakcije izvzemata s področja uporabe Zakona o DDV.
Furthermore, Article 5b of the same Act foresees that the supply of certain services, amongst others the supply of health and health related services, social services, educational services, financial services, services related to the exercise of public authority, services in the form of entitlement to attend theatre, opera, ballet, cinema and circus performances, exhibitions in galleries and museums, lottery services, services connected with the serving of foodstuffs in school and student canteens, etc., are not covered by the Act. All theses services are hence exempted from the application of VAT but are, in principle, covered by the VAT Compensation Act [39].
Poleg tega člen 5b istega Zakona predvideva, da Zakon ne zajema zagotavljanja nekaterih storitev, kamor med drugim spadajo zagotavljanje zdravstvenih storitev in storitev, povezanih z zdravjem, socialnovarstvenih storitev, izobraževalnih storitev, finančnih storitev, storitev, povezanih z izvajanjem javne oblasti, storitev v obliki pravice do obiskovanja gledaliških, opernih, baletnih, kinematografskih in cirkuških predstav, razstav v galerijah in muzejih, loterijskih storitev, storitev, povezanih s ponujanjem hrane v šolskih in študentskih menzah, itd. Zato so vse te storitve oproščene plačila DDV, vendar jih načeloma zajema Zakon o nadomestilu DDV.
Some of these sectors, such as, for example, financial services, services connected with the serving of foodstuffs in schools and students canteens, some dental services, some educational services provided for remuneration, some cinema services, are partly or fully open for EEA-wide competition.
Nekaj od teh sektorjev, kakor so na primer finančne storitve, storitve, povezane s strežbo hrane v šolah in študentskih menzah, nekaj zobozdravstvenih storitev, nekaj izobraževalnih storitev, ki se zagotavljajo proti plačilu, nekaj kinematografskih storitev, je delno ali v celoti odprtih za konkurenco po vsem EGP.
Aid granted to undertakings in sectors which are open to competition is thus capable of affecting trade between the Contracting Parties to the EEA Agreement.
Pomoč, ki se dodeli podjetjem v sektorjih, ki so odprti za konkurenco, tako lahko vpliva na trgovino med pogodbenicami Sporazuma EGP.
For these reasons, and taking into account the Court’s jurisprudence, the Authority considers that the VAT Compensation Act is a general nationwide compensation scheme which is capable of affecting trade between the Contracting Parties to the EEA Agreement.
Zaradi vseh teh razlogov in ob upoštevanju sodne prakse Sodišča Nadzorni organ meni, da je Zakon o nadomestilu DDV splošna, vsedržavna shema nadomestil, ki lahko vpliva na trgovino med pogodbenicami Sporazuma EGP.
For the above-mentioned reasons, the Authority concludes that the VAT Compensation Act constitutes a State aid scheme within the meaning of Article 61(1) of the EEA Agreement.
Nadzorni organ zaradi vseh zgoraj navedenih razlogov ugotavlja, da je Zakon o nadomestilu DDV shema državne pomoči v smislu člena 61(1) Sporazuma EGP.
Pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement, ‘the EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid (…).
V skladu s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču „se Nadzorni organ Efte obvesti o vseh načrtih za dodelitev ali spremembo pomoči dovolj zgodaj, da lahko predloži pripombe (…).
The State concerned shall not put its proposed measures into effect until the procedure has resulted in a final decision’.
Zadevna država ne sme izvajati svojih predlaganih ukrepov, dokler v postopku ni sprejeta dokončna odločitev.“
The Norwegian authorities did not notify the VAT Compensation Act to the Authority before it was put into effect.
Norveški organi Zakona o nadomestilu DDV pred njegovo uveljavitvijo niso priglasili Nadzornemu organu.
The Authority therefore concludes that the Norwegian authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement.
Nadzorni organ zato ugotavlja, da norveški organi niso upoštevali obveznosti, ki jim jih nalaga člen 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču.
The Authority considers that none of the derogations mentioned in Article 61(2) of the EEA Agreement can be applied to the case at hand.
Nadzorni organ meni, da v tem primeru ni mogoče uporabiti nobenega od odstopanj, navedenih v členu 61(2) Sporazuma EGP.
As far as the application of Article 61(3) of the EEA Agreement is concerned, the input tax compensation cannot be considered within the framework of Article 61(3)(a) of the EEA Agreement since none of the Norwegian regions qualify for this provision, which requires an abnormally low standard of living or serious underemployment.
Kar zadeva uporabo člena 61(3) Sporazuma EGP, se nadomestilo vstopnega davka ne more obravnavati v okviru člena 61(3)(a) Sporazuma EGP, saj ni nobena norveška regija upravičena do te določbe, ki zahteva izjemno nizko življenjsko raven ali veliko podzaposlenost.
This compensation does not seem to promote the execution of an important project of common European interest or remedy a serious disturbance in the economy of a State, as is requested for compatibility on the basis of Article 61(3)(b) of the EEA Agreement.
Ni videti, da bi to nadomestilo pospeševalo izvedbo pomembnega projekta skupnega evropskega interesa ali da bi odpravljalo resno motnjo v gospodarstvu države, kar se zahteva za združljivost na podlagi člena 61(3)(b) Sporazuma EGP.
Concerning Article 61(3)(c) of the EEA Agreement, aid could be deemed compatible with the EEA Agreement if it facilitates the development of certain economic activities or of certain economic areas without adversely affecting trading conditions to an extent contrary to the common interest.
Kar zadeva člen 61(3)(c) Sporazuma EGP, se za pomoč lahko šteje, da je združljiva s Sporazumom EGP, če pospešuje razvoj nekaterih gospodarskih dejavnosti ali nekaterih gospodarskih področij, ne da bi pri tem škodila trgovinskim pogojem v obsegu, ki bi bil v nasprotju s skupnimi interesi.
The aid scheme at hand does not seem to facilitate the development of certain economic activities or areas but, as the Norwegian authorities have stated, it pursues the objective of establishing a level playing field for goods and services subject to VAT between ‘in-house’ provisions and outsourcing of services within municipalities.
Ni videti, da bi zadevna shema pomoči spodbujala razvoj nekaterih gospodarskih dejavnosti ali področij, temveč ima v skladu z navedbami norveških organov pri blagu in storitvah, za katere se plačuje DDV, za cilj vzpostavitev enakih konkurenčnih pogojev za notranje zagotavljanje in zunanje izvajanje storitev znotraj občin.
The Authority considers that a reduction in the running costs of an undertaking, such as the input tax, constitutes operating aid.
Nadzorni organ meni, da znižanje obratovalnih stroškov podjetja, kot je vstopni davek, pomeni pomoč za tekoče poslovanje.
This type of aid is, in principle, prohibited.
Ta vrsta pomoči je načeloma prepovedana.
Therefore, the Authority considers that the VAT Compensation Act constitutes an aid scheme which, as it stands today, cannot be considered compatible with the State aid rules of the EEA Agreement.
Zato Nadzorni organ meni, da je Zakon o nadomestilu DDV shema pomoči, ki je v trenutni obliki ni mogoče šteti za združljivo s pravili o državni pomoči iz Sporazuma EGP.
This notwithstanding, the Authority recalls that, as mentioned above, the question as to whether the measure constitutes State aid only arises in so far as it concerns an economic activity, that is, an activity consisting of offering goods and services on a given market.
Kljub temu Nadzorni organ opozarja, da se, kot je navedeno zgoraj, vprašanje, ali zadevni ukrep pomeni državno pomoč, pojavlja samo toliko, kolikor zadeva gospodarsko dejavnost, to je dejavnost, ki sestoji iz tega, da se na določenem trgu ponujajo blago in storitve.
This implies for the case at hand that in as far as the beneficiaries of the scheme carry out public administration tasks or statutory obligations which do not constitute an economic activity, the State aid assessment including the assessment of the compatibility of the measure is not applicable to them.
Za to zadevo to pomeni, da kolikor upravičenci sheme izvajajo naloge javnega upravljanja ali predpisane obveznosti, ki ne pomenijo gospodarske dejavnosti, se zanje ne uporablja ocena državne pomoči, vključno z oceno združljivosti ukrepa.
Furthermore, according to Article 59(2) of the EEA Agreement, the State aid rules are not applicable to undertakings entrusted with the operation of services of general economic interest in so far as the application of such rules would obstruct the performance of the particular tasks assigned to them and in so far that trade is not affected contrary to the interests of the Contracting Parties to the Agreement.
Poleg tega se v skladu s členom 59(2) Sporazuma EGP pravila državne pomoči ne uporabljajo za podjetja, pooblaščena za opravljanje storitev splošnega gospodarskega pomena, kolikor uporaba takšnih pravil ne ovira izvajanja posebnih nalog, ki so jim dodeljene, in trgovina ni prizadeta v obsegu, ki bi bil v nasprotju z interesi pogodbenic Sporazuma.
In general, the States have a wide margin of discretion in the definition of services that could be classified as being services of general economic interest.
Države imajo na splošno precej velik prostor za diskrecijo pri opredeljevanju storitev, ki jih je mogoče uvrstiti med storitve splošnega gospodarskega pomena.
In this regard, the Authority’s task is to ensure that there is no manifest error as regards the definition of services of general economic interest.
V tem smislu mora Nadzorni organ zagotoviti, da ne obstajajo očitne napake pri opredeljevanju storitev splošnega gospodarskega pomena.
The Authority cannot, in the present context, carry out a detailed assessment of whether all suppliers in the sectors exempted from the application of VAT which benefit from the refund of input tax, i.e. which are covered by the aid scheme, comply with the conditions laid down in Article 59(2) of the EEA Agreement.
V trenutnem okviru Nadzorni organ ne more izvesti podrobne ocene, ali vsi dobavitelji v sektorjih, oproščenih plačila DDV, ki izkoriščajo vračilo vstopnega davka, tj. ki so zajeti v shemo pomoči, ustrezajo pogojem, določenim v členu 59(2) Sporazuma EGP.