natgillin/translations-raw huggingface dataset:
The organisation refers to the European legal framework which has recognised the specific role played by the cooperatives, no matter which sector of the economy they are active in and developed instruments which give them legal safety.
Organizacija se sklicuje na evropski pravni okvir, ki je priznal posebno vlogo zadrug ne glede na to, v katerem sektorju gospodarstva so dejavne, in razvil instrumente, ki jim dajejo pravno varnost.
Further, the organisation argues that the scheme does not constitute aid but simply compensates the cooperatives for the structural disadvantages inherent in their legal form.
Poleg tega organizacija navaja, da shema ne pomeni pomoči, temveč zadrugam zgolj zagotavlja nadomestilo za strukturno neugoden položaj, povezan z njihovo obliko.
Moreover, it is argued that the scheme is within the logic of the system, and hence not selective.
Nadalje navaja, da je shema znotraj logike sistema in torej ni selektivna.
This is mainly based on the argument that the capital of the cooperatives is indivisible and consists of non-distributed members’ profits.
To temelji predvsem na argumentu, da je kapital zadrug nedeljiv in sestoji iz nerazdeljenega dobička članov.
Coop de France also refers to the difficulties for cooperatives when it comes to access to equity capital based on the impossibility to issue shares, the limited number of potential members based on the objective of the cooperative and the impossibility for cooperatives to make use of financial instruments.
Coop de France se sklicuje tudi na težave zadrug v zvezi z dostopom do kapitala zaradi nezmožnosti izdaje delnic, omejenega števila potencialnih članov na podlagi cilja zadruge in nezmožnosti zadrug, da izkoristijo finančne instrumente.
Landbrugsrådet is an organisation for cooperatives within the agricultural sector in Denmark.
Landbrugsrådet je organizacija za zadruge v kmetijskem sektorju na Danskem.
The organisation argues that the scheme creates a level and fair playing field between different types of enterprises by respecting the cooperative nature and the cooperative principles.
Organizacija navaja, da shema ustvarja pravične in enake pogoje za konkurenco med različnimi vrstami podjetij, saj spoštuje naravo zadrug in zadružna načela.
The scheme does not favour the cooperatives, but adjusts a structural disadvantage.
Shema ne daje prednosti zadrugam, temveč izravnava strukturno neugoden položaj.
CECOP-CICOPA-Europe represents the industrial and service cooperatives.
CECOP-CICOPA-Europe zastopa industrijske in storitvene zadruge.
The organisation argues that the specific schemes that cooperatives benefit from should not be compared with the schemes that apply to other forms of undertakings, as they are based on the principles that govern the cooperatives.
Organizacija navaja, da posebnih shem, od katerih imajo zadruge koristi, ne gre primerjati s shemami, ki veljajo za druge oblike podjetij, saj temeljijo na načelih, ki urejajo zadruge.
It furthermore argues that when the Authority is comparing the situation for cooperatives with other companies it appears to be establishing a hierarchy between the legal forms, with the cooperative scheme being perceived as an exception.
Nadalje navaja, da se, če Nadzorni organ položaj zadrug primerja z drugimi podjetji, zdi, da ustvarja hierarhijo med pravnimi oblikami, pri čemer se zadružna shema obravnava kot izjema.
This is not in line with the European Treaty or the Regulation on the Statute for a European company.
To ni v skladu z evropsko pogodbo in z Uredbo o statutu evropske delniške družbe.
The organisation, with reference to the Commission Communication on cooperatives, contends that the notified scheme takes into account and compensates for the limitations that are inherent in the cooperative form in a proportionate way.
Organizacija, s sklicevanjem na Sporočilo Komisije o zadrugah, navaja, da priglašena shema upošteva in zagotavlja sorazmerno nadomestilo za omejitve, ki so povezane z obliko zadruge.
General Confederation of Agricultural Co-operatives in the EU (COGECA) represents the overall economic interest of agricultural, agri-food, forestry and fishing cooperatives in Europe.
General Confederation of Agricultural Co-operatives in the EU (COGECA) zastopa splošni gospodarski interes kmetijskih, kmetijsko-živilskih, gozdarskih in ribiških zadrug v Evropi.
The organisation refers to the fundamental role of cooperatives in these sectors, which has been recognised by many EU Member States, and to the fact that cooperatives have embedded concern for community (sustainable development) in their statutes.
Organizacija se sklicuje na temeljno vlogo zadrug v teh sektorjih, ki jo je priznalo veliko držav članic EU, in dejstvo, da so zadruge v svoje statute vključile skrb za skupnost (trajnostni razvoj).
The organisation expresses worry that uniform tax treatment of cooperatives and other undertakings may result in cooperatives adopting other legal types of organisation and therefore creating a more difficult access to the market for farmers.
Organizacija izraža skrb, da lahko enotna davčna obravnava zadrug in drugih podjetij povzroči, da bodo zadruge prevzele druge pravne oblike organizacij in tako za kmetovalce ustvarile težavnejši dostop do trga.
CCAE Confederación de Cooperativas Agrarias de España, an organisation for agricultural cooperatives, supports the arguments submitted by COGECA, Coop de France and Cooperatives Europe.
CCAE Confederación de Cooperativas Agrarias de España, organizacija za kmetijske zadruge, podpira argumente COGECA, Coop de France in Cooperatives Europe.
Groupement National de la Coopération is an organisation for the cooperative movement in France.
Groupement National de la Coopération je organizacija za zadružno gibanje v Franciji.
It argues that the beneficial fiscal treatment of cooperatives in France and other European countries is intended to ensure fair competition between cooperatives and other undertakings and does not distort competition.
Navaja, da je ugodna davčna obravnava zadrug v Franciji in drugih evropskih državah namenjena zagotovitvi lojalne konkurence med zadrugami in drugimi podjetji in da ne izkrivlja konkurence.
The organisation refers to the distinctive characteristics of the cooperatives, and underlines that cooperatives, in order to exist and evolve, need a certain legal and fiscal framework which takes into account their specifics and the conditions under which they perform their activities.
Organizacija se sklicuje na posebne značilnosti zadrug in poudarja, da zadruge za svoj obstoj in razvoj potrebujejo določen pravni in davčni okvir, ki upošteva njihove posebnosti in pogoje, pod katerimi izvajajo svoje dejavnosti.
It supports the Norwegian view that the scheme does not confer any advantage on the cooperatives and argues that the scheme will not distort competition as it would not be possible to have identical rules for different forms of undertakings with different characteristics.
Podpira norveško stališče, da shema zadrugam ne daje prednosti, in navaja, da shema ne bo izkrivljala konkurence, saj ne bi bilo mogoče imeti enakih pravil za različne oblike podjetij z različnimi značilnostmi.
On this basis, the organisation emphasises that the aid would not be disproportionate.
Na tej podlagi organizacija poudarja, da pomoč ne bi bila nesorazmerna.
The Norwegian Standing Committee on Co-operative Affairs (hereinafter referred to as ‘the NSCC’) is an organisation for Norwegian cooperatives.
Norwegian Standing Committee on Co-operative Affairs (v nadaljnjem besedilu: NSCC) je organizacija za norveške zadruge.
The NSCC initially states that there is a fundamental difference between cooperatives and other legal forms of undertakings, namely that the relationship between the cooperative and its members is different from the one between a limited liability company and a shareholder.
NSCC na začetku navaja, da med zadrugami in drugimi oblikami podjetij obstaja temeljna razlika, in sicer, da je odnos med zadrugo in njenimi člani drugačen od odnosa med delniško družno in njenimi delničarji.
This will also affect the tax measures imposed on cooperatives.
To vpliva tudi na davčne ukrepe za zadruge.
The NSCC first argues that the measure does not constitute State aid as it is justified by the nature or the general scheme of the tax system.
NSCC najprej navaja, da ukrep ne pomeni državne pomoči, saj je upravičen z naravo ali splošno shemo davčnega sistema.
In this regard, the NSCC argues that cooperatives build up their equity capital by not paying out bonuses to its members.
V zvezi s tem NSCC navaja, da zadruge lastniški kapital gradijo tako, da članom ne izplačujejo premij.
Normally, such surplus must be paid out to the members of the cooperative, as it constitutes in fact a deferred price correction which does not belong to the cooperative but to the members.
Običajno se mora takšen presežek izplačati članom zadruge, saj dejansko predstavlja odložen popravek cen, ki pa ne pripada zadrugi, temveč članom.
If a reimbursement takes place, it will be tax deductible for the cooperative.
Če pride do izplačila, je to za zadrugo odbitno.
If the surplus is not reimbursed, it will in fact constitute an equity contribution from the members of the cooperative.
Če se presežek ne izplača, bo dejansko pomenil prispevek lastniškega kapitala članov zadruge.
It is then within the logic of the system that the surplus should be tax exempt irrespective of whether it is set aside as equity capital or is paid back as reimbursement to members.
V tem primeru je logično, da se presežek izvzame iz davka, ne glede na to, ali je rezerviran kot lastniški kapital ali pa izplačan članom.
Moreover, the underlying rationale of avoiding that an amount is taxed twice, is applicable.
Poleg tega velja temeljno načelo, da znesek ni dvakrat obdavčen.
Just as private placements are tax exempt in the hand of the limited liability company as they have already been taxed in the hand of the shareholder, the equity contribution by the member of the cooperative should be tax exempt in the hand of the cooperative as it has already been taxed in the hand of the member.
Tako kot so zasebne vloge oproščene davkov na strani delniške družbe, saj so davek zanje že plačali delničarji, tako morajo biti davka oproščeni (na strani zadruge) prispevki v lastniški kapital članov zadruge, saj so davek zanje že plačali člani.
On this basis, the NSCC considers that rather than benchmarking the scheme against the rules on income tax, the legal framework should be the rules regarding shareholders contribution to equity capital.
Na podlagi tega NSCC meni, da je treba namesto primerjave sheme s pravili o davku na prihodek upoštevati pravni okvir, ki ga tvorijo pravila v zvezi s prispevkom delničarjev v lastniški kapital.
Second, the NSCC argues that the measure does not represent an advantage as it only compensates for structural disadvantages inherent in the legal structure of cooperatives.
Nadalje NSCC navaja, da ukrep ne predstavlja prednosti, saj zagotavlja le nadomestilo za strukturno neugoden položaj, povezan s pravno strukturo zadrug.
The NSCC with reference to the opening decision further argues that it is not relevant whether the structural disadvantages are offset by other elements in the regime on cooperatives in Norway, but that the legal test should be whether the particular disadvantage that the measure is aimed at balancing is offset by other measures.
NSCC s sklicevanjem na odločitev o sprožitvi postopka nadalje navaja, da ni pomembno, ali je strukturno neugoden položaj izravnan z drugimi elementi v režimu za zadruge na Norveškem, temveč da bi moral biti pravni test ta, ali je določen neugodni položaj, ki naj bi ga ukrep uravnotežil, izenačen z drugimi ukrepi.
Third, the NSCC claims that the measure is not selective since the different tax treatment of cooperatives and other undertakings reflects the differences pertaining to company law.
NSCC navaja, da ukrep ni selektiven, saj različna davčna obravnava zadrug in drugih podjetij odraža razlike, ki se nanašajo na pravo družb.
Therefore, since the tax measure under scrutiny only applies to entities organised as cooperatives it only concerns a legal form of an undertaking which is open to anyone.
Ker davčni ukrep, ki je izpostavljen pregledu, velja samo za subjekte, organizirane kot zadruge, se nanaša samo na pravno obliko podjetja, ki je odprto za vse.
Hence, the measure is not selective.
Zato ukrep ni selektiven.
SCOPE OF THE DECISION
PODROČJE UPORABE ODLOČBE
As set out in Section I-2.4 above, the potential beneficiaries under the scheme are mainly cooperatives active within the agriculture, fisheries and forestry sectors, certain consumer cooperatives and cooperative building societies.
Kot je navedeno v zgornjem oddelku I-2.4, so možni upravičenci po shemi predvsem zadruge, ki delujejo na področjih kmetijstva, ribištva in gozdarstva, določene potrošniške zadruge in stanovanjske zadruge.
Article 8 EEA defines the scope of the Agreement.
Člen 8 EGP opredeljuje področje uporabe Sporazuma.
It follows from paragraph 3 of Article 8 that:
Iz člena 8(3) izhaja, da:
products falling within Chapters 25 to 97 of the Harmonized Commodity Description and Coding System, excluding the products listed in Protocol 2;
izdelke iz poglavij 25 do 97 Harmoniziranega sistema poimenovanja in šifrskih oznak blaga, razen izdelkov, navedenih v Protokolu 2;
On this basis, the agriculture and fisheries sectors to a large extent fall outside the scope of the State aid rules of the EEA Agreement.
Na tej podlagi kmetijski in ribiški sektor v veliki meri ne spadata v področje uporabe pravil glede državnih pomoči Sporazuma EGP.
Hence, this Decision applies to the proposed tax concession for cooperatives, but it does not deal with cooperatives active in the agriculture and fisheries sectors to the extent that the activities of these cooperatives fall outside the scope of the State aid rules of the EEA Agreement.
Zato ta odločba velja za predlagano davčno olajšavo za zadruge, vendar ne velja za zadruge, ki so dejavne v kmetijskem in ribiškem sektorju, če dejavnosti teh zadrug ne spadajo v področje uporabe pravil glede državne pomoči iz Sporazuma EGP.
Article 61(1) EEA reads as follows:
Člen 61(1) EGP se glasi, kot sledi:
The Authority recalls that, as a general rule, the tax system of an EFTA State itself is not covered by the EEA Agreement.
Nadzorni organ opozarja, da Sporazum EGP praviloma ne zajema davčnega sistema države Efte.
It is for each EFTA State to design and apply a tax system according to its own choices of policy.
Vsaka država Efte oblikuje in uporablja davčni sistem po lastni izbiri.
However, application of a tax measure, such as the deduction in the corporate tax for certain cooperatives, may have consequences that can bring the tax measure within the scope of Article 61(1) EEA.
Vendar pa lahko ima uporaba davčnega ukrepa, kot je olajšava pri davku od dobička pravnih oseb za določene zadruge, posledice, zaradi katerih postane davčni ukrep predmet člena 61(1) EGP.
According to case law [27], Article 61(1) EEA does not distinguish between measures of State intervention by reference to their causes or aims but defines them in relation to their effects.2.2. PRESENCE OF STATE RESOURCES
Po sodni praksi [27] člen 61(1) EGP ne razlikuje med ukrepi državne intervencije glede na njihove vzroke ali cilje, ampak jih določa glede na njihove učinke.2.2 OBSTOJ DRŽAVNIH SREDSTEV
In order to constitute State aid within the meaning of Article 61(1) EEA, the aid must be granted by the State or through state resources.
Za obstoj državne pomoči v smislu člena 61(1) EGP mora biti pomoč dodeljena s strani države ali iz državnih sredstev.
The Authority recalls that, according to settled case law, the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [28].According to the notified scheme, the cooperatives mentioned in Section 10-50 of the Tax Act will be entitled to a special form of tax deduction.
Nadzorni organ opozarja, da je po ustaljeni sodni praksi opredelitev pomoči bolj splošna od opredelitve subvencije, saj vključuje ne le pozitivne učinke, kot so same subvencije, temveč tudi državne ukrepe, ki v različnih oblikah zmanjšujejo stroške, ki so običajno zajeti v proračun podjetja in so zato, ker niso subvencije v strogem pomenu besede, vsebinsko podobni in imajo enak učinek [28].V skladu s priglašeno shemo bodo zadruge iz oddelka 10-50 Zakona o davku upravičene do posebne davčne olajšave.
Hence, these cooperatives may deduct allocations to equity capital from their income.
Zato lahko te zadruge odštejejo dodelitve k lastniškemu kapitalu od prihodka.
The tax deduction implies that the tax payable by the cooperatives covered by the scheme is reduced.
Davčna olajšava pomeni, da je davek, ki ga plačajo v shemi zajete zadruge, manjši.
The measure entails a loss of tax revenues for the Norwegian State, estimated by the Norwegian authorities to amount to between approximately NOK 35 and 40 million (approximately EUR 4-5 million) for the fiscal year 2007.
Ukrep prinaša izgubo davčnih prihodkov za Norveško, ki jo norveški organi ocenjujejo na 35 do 40 milijonov NOK (približno 4 do 5 milijone EUR) v proračunskem letu 2007.
According to settled case law, a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a transfer of State resources, places those to whom the tax exemption applies in a more favourable financial situation than other taxpayers constitutes aid granted by the state or through state resources [29].
Po ustaljeni sodni praksi ukrep, s katerim javni organi določenim podjetjem odobrijo davčno oprostitev, ki, čeprav ne vključuje sredstev iz državnih virov, upravičencem te oprostitve omogoča ugodnejše finančno stanje v primerjavi z drugimi davkoplačevalci, pomeni pomoč, dodeljeno s strani države ali iz državnih sredstev [29].
Consequently, the Authority finds that state resources are involved in the notified scheme.2.3. FAVOURING CERTAIN UNDERTAKINGS OR THE PRODUCTION OF CERTAIN GOODS
Zato Nadzorni organ meni, da priglašena shema vključuje državna sredstva.2.3 DAJANJE PREDNOSTI POSAMEZNIM PODJETJEM ALI PROIZVODNJI POSAMEZNEGA BLAGA
First, the aid measure must be selective in that it favours ‘certain undertakings or the production of certain goods’.
Prvič, ukrep pomoči mora biti selektiven, tako da daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
The cooperatives eligible under the scheme are undertakings within the meaning of the State aid rules of the EEA Agreement.
Zadruge, upravičene po shemi, so podjetja v smislu pravil glede državne pomoči Sporazuma EGP.
According to settled case law, the concept of ‘undertaking’ covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed [30].In order to determine whether a measure is selective, it is appropriate to examine whether, within the context of a particular legal system, that measure constitutes an advantage for certain undertakings in comparison with others which are in a comparable legal and factual situation [31].The Authority will hereinafter examine these elements with regard to the tax deduction in favour of certain cooperatives laid down in Section 10-50 of the Tax Act.
V skladu z ustaljeno sodno prakso pojem „podjetje“ zajema vse subjekte, ki opravljajo gospodarsko dejavnost, ne glede na njihovo pravno obliko in način financiranja [30].Da se ugotovi, ali je ukrep selektiven, je treba preveriti, ali ta ukrep v okviru določenega pravnega sistema daje prednost posameznim podjetjem v primerjavi z drugimi, ki so v primerljivem pravnem in dejanskem položaju [31].Nadzorni organ bo preučil te elemente v zvezi z davčno olajšavo v korist določenim zadrugam iz oddelka 10-50 Zakona o davku.
Reference framework
Referenčni okvir
In order to classify a tax measure as selective, the Authority must begin by identifying and examining the common or ‘normal’ regime under the tax system applicable which constitutes the relevant reference framework [32].In Norway, cooperatives are subject to the generally applicable corporate tax.
Da bi davčni ukrep označil za selektivnega, mora Nadzorni organ začeti identificirati in preverjati običajni ali „normalni“ režim po veljavnem davčnem sistemu, ki tvori zadevni referenčni okvir [32].Na Norveškem za zadruge velja splošno veljavni davek od dobička pravnih oseb.
The objective of the corporate tax is to tax profits (net income) made by companies.
Cilj davka od dobička pravnih oseb je obdavčitev dobička (neto prihodka), ki ga ustvarijo podjetja.
However, according to the proposed Section 10-50 of the Tax Act, certain consumer cooperatives, cooperatives active within the agriculture, fisheries and forestry sectors and cooperative building societies are entitled to a deduction of up to 15 % of their income deriving from trade with their members.
Toda v skladu s predlaganim oddelkom 10-50 Zakona o davku so določene potrošniške zadruge, zadruge, dejavne na področjih kmetijstva, ribištva in gozdarstva, ter stanovanjske zadruge upravičene do olajšave v višini do 15 % prihodka, ki izhaja iz trgovine z njihovimi člani.
Thus, the tax base of these undertakings is reduced, and thereby also their corporate tax.
Tako se davčna osnova teh podjetij zmanjša, s tem pa tudi njihov davek od dobička pravnih oseb.
This tax rule deviates from the normal rules on corporate tax payable by undertakings in Norway.
To davčno pravilo se razlikuje od običajnih pravil o davku od dobička pravnih oseb, ki ga plačujejo norveška podjetja.
In the notification, the Norwegian authorities argue that the relevant reference system in the present case is the general framework for capital supply.
V priglasitvi so norveški organi trdili, da je zadevni referenčni sistem v tem primeru splošni okvir za pritok kapitala.
The Authority is of a different opinion.
Nadzorni organ je drugačnega mnenja.
As the tax exemption for certain cooperatives constitutes a derogation from the generally applicable corporate tax, the Authority finds that the relevant reference against which the notified measure has to be judged is the corporate tax system.
Ker davčna oprostitev za določene zadruge pomeni odstopanje od splošno veljavnega zakona o davku od dobička pravnih oseb, je Nadzorni organ mnenja, da je treba priglašeni ukrep obravnavati po sistemu davka od dobička pravnih oseb.
Hence, the corporate tax constitutes the relevant reference framework against which the derogation must be measured.
Zato davek od dobička pravnih oseb pomeni zadevni referenčni okvir, na podlagi katerega je treba obravnavati odstopanje.
Factual and legal situation
Dejanski in pravni položaj