natgillin/translations-raw huggingface dataset:
However, in the preliminary view of the Authority, the two other measures were found to involve state aid within the meaning of Article 61(1) of the EEA Agreement.
Poleg tega se ni zdelo, da ta dva ukrepa pomenita prilagoditev splošne sheme zlasti značilnostim in celotni strukturi islandskega sistema DDV.
The following aspects were identified in Decision No 3/13/COL:
Nasprotno, spremembe so bile sprejete z gospodarskim in političnim ciljem pritegnitve tujih podjetij k nakupu storitev podatkovnih centrov v Islandiji in posledično izboljšanja konkurenčnosti islandskega sektorja podatkovnih centrov.
The granting of a tax exemption involved a loss of tax revenues which is equivalent to the granting of state resources.
Ti premisleki iz predhodnega mnenja Nadzornega organa niso bili del logike in splošnih značilnosti sistema obdavčitve potrošnikov;
Both measures involved loss of revenue for the Icelandic State in the form of VAT not being charged and therefore a transfer of state resources.
Nadzorni organ je tudi sklenil, da bi ukrepa lahko izkrivljala konkurenco.
The measures conferred an advantage upon the customers of Icelandic data centres by relieving them of charges that would normally be borne from their budgets.
Ukrepa sta bila namerno uvedena kot sredstvo za pritegnitev strank iz EGP in zunaj njega k nakupu storitev podatkovnih centrov v Islandiji.
Moreover, by exempting customers of data centres from some normally levied VAT, the costs of the customers are reduced and therefore it becomes more attractive for these undertakings to conduct business with data centres in Iceland
Ker so te stranke podjetja, ki poslujejo v konkurenci z drugimi subjekti v zadevnih sektorjih v EGP, bi lahko ukrepi ogrožali konkurenco in vplivali na trgovino v EGP.
The non-imposition of VAT for mixed services and the VAT exemption for the import of servers were prima facie selective measures since they only benefitted a selective group of undertakings.
Poleg tega je Nadzorni organ predhodno ugotovil, da se odstopanja v skladu s členom 61(2) ali (3) Sporazuma EGP niso uporabljala za zadevno pomoč.
Furthermore, these two measures did not appear to be an adaptation of a general scheme particular to the nature and overall structure of the Icelandic VAT system.
Zato je imel Nadzorni organ po predhodni presoji pomisleke glede tega, ali se 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 uporabnikom islandskih podatkovnih centrov, lahko štejeta za združljivi na podlagi člena 61(3)(c) Sporazuma EGP.
On the contrary, the amendments had been adopted with the economic and political objective of attracting foreign undertakings to purchase data centre services in Iceland and consequently improving the competitiveness of the Icelandic data centre industry.
PRIPOMBE ISLANDSKIH ORGANOV
These considerations, in the Authority's preliminary opinion, did not form part of the logic and general nature of a consumer tax system.
Islandski organi so kmalu po sprejetju Odločbe št. 3/13/COL obvestili Nadzorni organ, da nameravajo predložiti predlog zakona za razveljavitev določb, za katere je bilo predhodno ugotovljeno, da pomenijo nezdružljivo državno pomoč.
Finally, the Authority concluded that the measures were liable to distort competition.
Predlog zakona je parlament sprejel 13. marca 2013 in je začel veljati takoj; glej zakon št. 24/2013.
The measures had been deliberately introduced as a means of attracting customers from the EEA and beyond to purchase data centre services in Iceland.
Novi zakon je vključeval splošno spremembo člena 43(3) zakona o DDV, s katero je bil pravilom glede vračila DDV tujim podjetjem dodan uvoz blaga, kadar ga uvozijo tuja podjetja.
Since those customers are undertakings operating in competition with other entities in their respective sectors across the EEA, the measures threatened to distort competition and affect trade within the EEA.
Po navedbah islandskih organov je sprememba skladna s splošnim namenom zakona o DDV, tj. da bi moral končni davek plačati končni potrošnik zadevnega blaga ali storitev.
Moreover, the Authority preliminarily concluded that the derogations under Article 61(2) or (3) of the EEA Agreement were not applicable to the aid in question.
V skladu z informacijami Direktorata za carine glede števila uvoženih strežnikov, ki so bili oproščeni plačila DDV v skladu s členom 42A zakona št. 50/1988, je bil uvoz samo v enem primeru oproščen DDV.
Consequently, following its preliminary assessment, the Authority had doubts whether the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in the Icelandic data centres, and non-imposition of VAT on transactions involving mixed services provided to non-resident customers of the Icelandic data centres could be deemed compatible under Article 61(3)(c) of the EEA Agreement.
V tem primeru je bil skupni znesek DDV 990445 ISK.
COMMENTS BY THE ICELANDIC AUTHORITIES
Direktorat za carine je še potrdil, da na podlagi navedene določbe ni bila določena nobena dodatna izjema [12].
Shortly after the adoption of Decision No 3/13/COL, the Icelandic authorities informed the Authority that they intended to present a Bill of Law to repeal the provisions preliminarily found to entail incompatible state aid.
Poleg tega so islandski organi predložili informacije Direktorata za notranje prihodke v zvezi z morebitno prodajo „mešanih storitev“, ki niso pomožne pri elektronsko opravljenih storitvah, v skladu s točko 10 člena 12(1) zakona št. 163/2010, in sicer v zvezi z delovanjem podatkovnih centrov.
The Bill was passed by the Parliament on 13 March 2013 and was effective immediately; cf.
Spodnja preglednica prikazuje obdavčljive prihodke z obračunanim DDV iz poslovanja registriranih podatkovnih centrov v Islandiji, tj. tistih subjektov, ki so pri islandskem statističnem uradu Statistic Iceland registrirani za „atvinnugrein 63.11.0 Gagnavinnsla, hýsing og tengd starfsemi“ (obdelava podatkov, gostovanje in povezane dejavnosti), in sicer za obdobje od 1. maja 2011 do 30. junija 2013 [13],
Act No 24/2013.
Naziv podjetja
The new Act included a general amendment to Article 43(3) of the VAT Act, which added the importation by foreign companies of goods, to the rules regarding the refund of VAT to foreign companies.
Obdavčljivi prihodki z obračunanim DDV
According to the Icelandic authorities, the amendment is consistent with the general purpose of the VAT Act, which is that the final tax should be paid by the final consumer of the goods or services in question.
Prihodki z obračunano ničelno stopnjo DDV
According to information from the Directorate of Customs, concerning the number of imports subject to the VAT exemption for the import of servers in accordance with Article 42 A of Act 50/1988, there had only been one incident subject to the exemption.
Po navedbah islandskih organov večino prihodkov z obračunano ničelno stopnjo DDV najverjetneje predstavlja izvoz.
The total VAT amount in that case was ISK 990445.
Vendar združene številke v zgornji preglednici ne razkrivajo natančno, kateri del prihodkov z obračunanim DDV bi se lahko nanašal na „mešane storitve“.
The Directorate of Customs also confirmed that there had been no further exemption provided under the aforementioned provision [12].
Islandski organi so tudi poudarili, da se zdi, da so obravnavani morebitni elementi pomoči zanemarljivi.
Furthermore, the Icelandic authorities provided information from the Directorate of Internal Revenue concerning potential sale of ‘mixed services’ that are not ancillary to electronically supplied services, in accordance with Article 12(1) point 10 of Act No 163/2010, by operating data centres.
Po navedbah islandskih organov se zdi, da je imelo le eno podjetje koristi od določb o oprostitvi DDV za uvoz strežnikov zdaj razveljavljenega člena 42A zakona o DDV.
The following table demonstrates the taxable VAT turnover of the registered data centre businesses in Iceland, i.e. those entities registered as ‘atvinnugrein 63.11.0 Gagnavinnsla, hýsing og tengd starfsemi’ (data processing, hosting and related activities) by Statistic Iceland, for the period 1 May 2011-30 June 2013 [13]:
Islandski organi so priznali, da ni bilo mogoče izključiti, da so nekatera podjetja morda imela koristi od določb zdaj razveljavljene točke 10 člena 12(1) o mešanih storitvah.
Company name
Vendar je po njihovem mnenju to brezpredmetno za sprejetje nadaljnjih ukrepov za potrditev morebitnih elementov pomoči na podlagi razveljavljenega člena 12 in dela člena 4(b) zakona št. 163/2010, ki sta obravnavala mešane storitve, in sicer zaradi obravnavanih zanemarljivih zneskov, kot je razvidno iz zgornje preglednice.
Taxable VAT turnover
PRIPOMBE IKT NORGE AS
Zero rated VAT turnover
Nadzorni organ je prejel pripombe zainteresirane strani, tj. IKT Norge AS.
According to the Icelandic authorities, the majority of the zero rated VAT turnovers are most likely ordinary export.
IKT Norge je v imenu norveškega sektorja IKT navedel, da ni bilo pravilno sklepati, da je bila nerezidenčnim podjetjem zagotovljena gospodarska prednost v primerjavi z rezidenčnimi podjetji v Islandiji glede oprostitve DDV za uvoz strežnikov.
However, the compiled figures in the table above do not specifically reveal which part of the VAT turnover may relate to ‘mixed services’.
Po navedbah IKT Norge tudi ni prednosti v zvezi z neuvedbo DDV za storitve podatkovnih centrov pri strankah, ki opravljajo obdavčljive dejavnosti.
Finally, the Icelandic authorities stressed that the potential aid elements in question seem to be of an insignificant amount.
Vendar pa je IKT Norge glede strank, ki ne opravljajo obdavčljivih dejavnosti, menil, da lahko islandska sprememba vključuje gospodarsko prednost za stranke, ki nimajo sedeža v Islandiji.
According to the Icelandic authorities, only one undertaking seems to have benefitted from the provisions VAT exemption for the import of servers of the now abolished Article 42 A of the VAT Act.
Po navedbah družbe IKT Norge je zakonodajna sprememba zagotavljala enako obravnavo za rezidenčna in nerezidenčna podjetja, uvedba takšne oprostitve pa je bila učinkovitejša in ustreznejša od sheme za vračilo.
The Icelandic authorities acknowledged that it could not be excluded that some undertakings may have benefitted from the provisions of the now abolished part of Article 12(1) point 10 on mixed services.
Poleg tega po navedbah družbe IKT Norge pogoj, da lahko le subjekti, ki opravljajo vrsto poslovne dejavnosti, na podlagi katere bi bili upravičeni do odbitka davka v Islandiji, če bi bili rezidenti Islandije, uveljavljajo oprostitev, zagotavlja, da nerezidenčna podjetja nikoli ne ustvarijo nobenih prihrankov v primerjavi z enako vrsto podjetja s sedežem v Islandiji.
However, in the view of the Icelandic authorities, it does not serve any useful purpose to undertake further measures in order to confirm potential aid elements on grounds of the abolished Article 12 and the part of Article 4(b) which covered mixed services, of Act 163/2010, due to the insignificant amounts in question as demonstrated in the table above.
Zato je po navedbah družbe IKT Norge težko sklepati, da sprememba zagotavlja gospodarsko prednost kateremu koli domnevnemu upravičencu.
COMMENTS FROM IKT NORGE AS
V zvezi z neuvedbo DDV za zagotavljanje mešanih storitev strankam podatkovnih centrov se IKT Norge strinja z islandskimi organi, da je težko razdeliti storitve podatkovnih centrov in jih ločeno obdavčiti.
The Authority received comments from an interested third party, i.e. IKT Norge AS.
Po navedbah družbe IKT Norge bi bilo za dosego enakih okvirnih pogojev za podatkovne centre v vseh državah najbolj smiselno opredeliti vse storitve podatkovnih centrov kot izvoz s povezano obveznostjo za kupca, da plača DDV na celotni znesek za storitev podatkovnega centra.
IKT Norge, on behalf of the Norwegian ICT industry, submitted that it was not correct to conclude that non-resident businesses were afforded economic advantages compared with resident businesses in Iceland as regards the exemption on import of servers.
Poleg tega bi bilo treba po mnenju družbe IKT Norge podrobneje proučiti, kako je kupec obravnavan v državah članicah EU.
According to IKT Norge, there is also no advantage with regard to the non-imposition of VAT for data centre services when it comes to customers that engage in taxable activities.
Če pri tem velja splošno pravilo, da je obdavčeno celotno plačilo islandskemu podatkovnemu centru v vsaki državi kupca, IKT Norge meni, da islandska sprememba ne vključuje kakršne koli gospodarske prednosti za to skupino.
However, as regards customers who do not engage in taxable activities, IKT Norge considered that the Icelandic amendment may involve an economic advantage for customers who are not resident in Iceland.
Nasprotno, v tem primeru bo neuvedba DDV pogoj za preprečitev dvojnega obdavčenja za te stranke.
According to IKT Norge, the legislative amendment ensured equal treatment for resident and non-resident businesses and the introduction of such an exemption was more effective and better suited than a refund scheme.
PRESOJA
Moreover, according to IKT Norge, the condition that only entities that conduct a type of business that would have entitled them to a tax deduction in Iceland, if they had been resident on Iceland, may invoke the exemption, ensures that non-resident businesses never achieve any savings in relation to the same type of business resident on Iceland.
PRISOTNOST DRŽAVNE POMOČI V SMISLU ČLENA 61(1) EGP
It is therefore difficult, according to IKT Norge, to see that the amendment affords economic advantages on any of the alleged beneficiaries.
Člen 61(1) Sporazuma EGP določa:
As regards the non-imposition of VAT on supply of mixed services to customers of data centres, IKT Norge agrees with the Icelandic authorities that it is difficult to split up data centre's services and tax these separately.
„Razen če ta sporazum ne določa drugače, je vsaka pomoč, ki jo dodelijo države članice ES, države Efte ali je dodeljena v kakršni koli obliki iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z delovanjem tega sporazuma, kolikor škodi trgovini med pogodbenicami.“
According to IKT Norge, in order to achieve equal framework conditions for data centres in all countries, it would be most sensible to define all data centre services as export with an associated obligation for the buyer to pay VAT on the entire charge from the data centre.
Iz tega sledi, da ukrep pomeni državno pomoč v smislu člena 61(1) Sporazuma EGP, če so izpolnjeni vsi naslednji pogoji: ukrep (i) odobri država ali je odobren iz državnih sredstev, (ii) pomeni gospodarsko prednost za upravičenca, (iii) je selektiven, (iv) lahko vpliva na trgovino med pogodbenicami in lahko izkrivlja konkurenco [14].
Finally, according to IKT Norge it should be examined more closely how the buyer is treated in the EU Member States.
V naslednjih poglavjih bodo spremembe islandskega zakona o DDV, za katere je bilo v Odločbi št. 3/13/COL predhodno ugotovljeno, da pomenijo nezdružljivo državno pomoč, tj. (i) oprostitev plačila DDV za uvoz strežnikov in podobne opreme, kadar jih uvozijo nerezidenčne stranke, za uporabo v islandskih podatkovnih centrih in (ii) neuvedba DDV za transakcije, ki vključujejo mešane storitve, ki se zagotavljajo nerezidenčnim strankam islandskih podatkovnih centrov, če te storitve niso pomožne pri elektronsko opravljenih storitvah in jih je zato treba šteti za storitve, ki imajo kraj dobave v Islandiji, vrednotene z upoštevanjem teh meril.
If the general rule here is such that the entire payment to the Icelandic data centre is subject to taxation in each buyer country, IKT Norge cannot see that the Icelandic amendment involves any economic advantage for this group.
Državna sredstva
On the contrary, in that case the non-imposition of VAT will be a condition for avoiding double taxation for these customers.
Ukrep pomoči mora odobriti država oz. se pomoč dodeli iz državnih sredstev.
ASSESSMENT
Odobritev oprostitve plačila davka vključuje izgubo davčnih prihodkov, ki je enaka dodelitvi državnih sredstev [15].
THE PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 61(1) EEA
Ukrepi, uvedeni z začetkom veljavnosti zakona št. 163/2010, vključujejo izgubo za islandsko državo v obliki neobračunanega DDV.
Article 61(1) of the EEA Agreement reads as follows:
Gospodarska prednost
‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’
Da bi ukrep pomenil državno pomoč v smislu člena 61(1) Sporazuma EGP, mora zagotavljati prednost podjetju.
This implies that a measure constitutes state aid within the meaning of Article 61(1) of the EEA Agreement if the following conditions are cumulatively fulfilled: the measure (i) is granted by the State or through State resources; (ii) confers an economic advantage to the beneficiary; (iii) is selective; (iv) is liable to affect trade between Contracting Parties and is liable to distort competition [14].
Podjetja so subjekti, ki opravljajo gospodarsko dejavnost ne glede na svoj pravni status in način financiranja [16].
In the following chapters the amendments to the Icelandic VAT Act preliminarily found to constitute incompatible state aid in Decision No 3/13/COL, i.e. (i) the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in Icelandic data centres, and (ii) the non-imposition of VAT on transactions involving 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 and therefore must be considered to have their place of delivery in Iceland, will be assessed with respect to these criteria.
Gospodarske dejavnosti so dejavnosti, ki obsegajo ponujanje blaga ali storitev na trgu [17].
State resources
Ukrepi so neposrednim upravičencem zagotovili prednost z oprostitvijo plačila dajatev (neplačilo DDV za nakup in uvoz strežnikov), ki bi sicer bremenile njihove proračune.
The aid measure must be granted by the State or through state resources.
Kot je navedeno v Odločbi št. 3/13/COL, je plačilo davkov operativni strošek, ki nastane pri običajni gospodarski dejavnosti podjetja, običajno pa ga nosi podjetje samo.
The granting of a tax exemption involves a loss of tax revenues which is equivalent to the granting of state resources [15].
Oprostitev plačila davka ali neuvedba davka zagotavlja prednost za upravičena podjetja, saj so njihovi operativni stroški zmanjšani v primerjavi z drugimi podjetji, ki so v podobnem dejanskem in pravnem položaju.
The measures introduced with the entry into force of Act No 163/2010 involve loss of revenue for the Icelandic State in the form of VAT not being charged.
Glede storitev, za katere se šteje, da se zagotavljajo v Islandiji, bi se, če te oprostitve ne bi bilo, DDV zaračunal kupcu takšnih storitev.
Economic advantage
Zato je bila z neuvedbo DDV uporabnikom mešanih storitev načeloma zagotovljena gospodarska prednost v obliki nižje nakupne cene za zadevne storitve.
In order to constitute state aid within the meaning of Article 61(1) of the EEA Agreement, the measure must confer an advantage upon an undertaking.
Podjetjem iz drugih držav EGP in Ferskih otokov, ki uvažajo strežnike in podobno opremo v Islandijo za svojo uporabo v islandskih podatkovnih centrih, je bila zagotovljena gospodarska prednost v obliki nižjih stroškov za računalniško opremo, uvoženo v Islandijo, in sicer zaradi oprostitve plačila islandskega DDV, kot je opisano zgoraj.
Undertakings are entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [16].
Pri običajnem poslovanju bi se DDV na to blago obračunal ob vstopu na islandsko carinsko ozemlje.
Economic activities are activities consisting of offering goods or services on a market [17].
Lastnikom takšnih strežnikov in podobne opreme, uvožene v Islandijo, je bila zato zagotovljena gospodarska prednost v primerjavi z drugimi uvozniki blaga.
The measures conferred upon the direct beneficiaries an advantage by relieving them of charges (non-payment of VAT for purchasing services and importing servers) that would normally be borne from their budgets.
Z oprostitvijo strank podatkovnih centrov s sedežem v Islandiji plačila DDV so se stroški strank zmanjšali.
As noted in Decision No 3/13/COL, the payment of taxes is an operating cost incurred in the normal course of an undertaking's economic activity, and normally borne by the undertaking itself.
Zato je poslovanje s podatkovnimi centri v Islandiji za ta podjetja postalo privlačnejše.
An exemption from a tax or the non-imposition of such confers an advantage on the eligible companies because their operating costs are reduced in comparison with others that are in a similar factual and legal position.
Selektivnost
As regards services, that are considered to be supplied in Iceland, VAT would in the absence of an exemption have been levied on the buyer of such services.
Da bi ukrep pomenil državno pomoč v smislu člena 61 Sporazuma EGP, mora biti selektiven in mora dajati prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
Therefore, by the non-imposition of VAT, the customers of mixed services were in principle afforded an economic advantage in the form of a lower purchase price for the respective services.
Pri presojanju selektivnosti je treba ugotoviti, ali nacionalni ukrep v okviru določene pravne ureditve daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v primerjavi z drugimi, ki bi bila glede na cilj, ki si ga prizadeva doseči zadevna ureditev, v primerljivem dejanskem in pravnem položaju [18].
Companies from other EEA States and the Faroe Islands that import servers and similar equipment to Iceland for their use in Icelandic data centres were afforded an economic advantage in the form of lower costs for the computer equipment imported to Iceland due to the relief from the payment of the Icelandic VAT, as described above.
Pojem državne pomoči ne vključuje ukrepov, ki uvajajo razlikovanje med podjetji in so zato vnaprej selektivni, kadar to razlikovanje izvira iz narave in sistematike sistema, v katerega spadajo [19].
In the normal course of business, VAT would have been levied on those goods upon their entry into the Icelandic customs territory.
V nadaljevanju bo Nadzorni organ proučil, ali spremembe pomenijo selektivne ukrepe, in, če jih, ali so del logike in splošnih značilnostih sistema DDV v Islandiji.
The owners of such servers and similar equipment imported to Iceland were, therefore, provided with an economic advantage over other importers of goods.
Priglašene spremembe pomenijo na prvi pogled selektivne ukrepe
By exempting customers of data centres located in Iceland from VAT, the costs of the customers were reduced.
Neuvedba DDV za mešane storitve je zagotavljala koristi le nekaterim skupinam podjetij, in sicer nerezidenčnim strankam podatkovnih centrov s sedežem v Islandiji.
Therefore, it became more attractive for these undertakings to conduct business with data centres in Iceland.
Tudi oprostitev plačila DDV za uvoz strežnikov, ki jih v Islandiji uporabljajo tuje stranke, je zagotovila koristi za izbrano skupino podjetij.
Selectivity
Nanašala se je samo na podjetja, ki uvažajo lastne strežnike v Islandijo za uporabo v podatkovnih centrih s sedežem v Islandiji.