natgillin/translations-raw huggingface dataset:
For example, corporate tax devolution limited to the power to vary rates within a limited range, without devolving the power to change the bases of assessment (tax allowances and exemptions, etc.), could be considered as fulfilling the procedural autonomy condition if the pre-defined rate bracket allows the region concerned to exercise meaningful autonomous powers of taxation, without the central government being able to directly intervene as regards content.
Organ znotraj države je gospodarsko in finančno avtonomen, če prevzame odgovornost za politične in finančne posledice ukrepa znižanja davkov.
The existence of economic and financial autonomy can be established where an infra-State body assumes responsibility for the political and financial consequences of a tax reduction measure.
Poddržavni organ ne more biti avtonomen, če ni odgovoren za upravljanje proračuna, tj. če nima nadzora nad prihodki in odhodki.
This cannot be the case if the infra-State body is not responsible for managing a budget, that is to say when it does not have control of both revenue and expenditure.
Zato je za presojo obstoja gospodarske in finančne avtonomije pomembno, da se finančne posledice davčnega ukrepa v regiji ne izravnajo s pomočjo ali subvencijami iz drugih regij ali centralne ravni države.
Therefore, in establishing the existence of economic and financial autonomy, the financial consequences of the tax measure in the region must not be offset by aid or subsidies from other regions or the central government.
Zato obstoj neposredne vzročne povezave med davčnim ukrepom, ki ga sprejme poddržavni organ, in finančno podporo iz drugih regij ali centralne ravni države zadevne države EGP izključuje obstoj take avtonomije [234].
Hence, the existence of a direct causal link between the tax measure adopted by the infra-State body and the financial support from other regions or the central government of the EEA State concerned rules out the existence of such autonomy [234].
Obstoj gospodarske in finančne avtonomije ni ogrožen zaradi dejstva, da se primanjkljaj v davčnih prihodkih kot posledica izvajanja decentraliziranih davčnih pristojnosti (na primer nižja davčna stopnja) izravna z vzporednim povečanjem istih prihodkov zaradi prihoda novih podjetij, ki so jih pritegnile nižje stopnje.
The existence of economic and financial autonomy is not undermined by the fact that a shortfall in tax revenues as a result of the implementation of devolved tax powers (for example a lower tax rate) is offset by a parallel increase in the same revenues due to the arrival of new businesses attracted by the lower rates.
Merila za avtonomijo ne zahtevajo, da se pravila, ki urejajo pobiranje davkov, prenesejo na regionalne/lokalne organe, niti ne zahtevajo, da ti organi davčne prihodke dejansko poberejo.
The autonomy criteria do not require the rules governing tax collection to be devolved to the regional or local authorities, nor do they require the tax revenues to actually be collected by those authorities.
Centralna raven države je lahko še naprej odgovorna za pobiranje decentraliziranih davkov, če stroške pobiranja nosi poddržavni organ.
The central government may continue to be responsible for collecting devolved taxes if the collection costs are borne by the infra-State authority.
Državam EGP je prepuščeno, da oblikujejo najustreznejšo ekonomsko politiko, in zlasti, da davčno obremenitev po lastni presoji porazdelijo po različnih proizvodnih dejavnikih.
EEA States are free to decide on the economic policy which they consider most appropriate and, in particular, to spread the tax burden as they see fit across the various factors of production.
Kljub temu morajo države EGP to pristojnost izvajati skladno z zakonodajo EGP [235].
Nonetheless, EEA States must exercise this competence in accordance with EEA law [235].
Praviloma za prave zadruge veljajo posebna načela delovanja, zaradi katerih se razlikujejo od drugih gospodarskih subjektov [236].
In principle, genuine cooperative societies conform to operating principles which distinguish them from other economic operators [236].
Zlasti za njihove člane veljajo posebne obveznosti, njihove dejavnosti pa se izvajajo v vzajemno korist njihovih članov [237] in ne upoštevajo interesa zunanjih vlagateljev.
In particular, they are subject to specific membership requirements and their activities are conducted for the mutual benefit of their members [237], not in the interest of outside investors.
Poleg tega so rezerve in sredstva nerazdeljivi in morajo biti namenjeni skupnemu interesu članov.
In addition, reserves and assets are non-distributable and must be dedicated to the common interest of the members.
Ne nazadnje imajo zadruge praviloma omejen dostop do trga lastniških vrednostnih papirjev in ustvarjajo nizke stopnje dobička.
Finally, cooperatives generally have limited access to equity markets and generate low profit margins.
Zaradi teh posebnosti se lahko za zadruge šteje, da niso v dejanskem in pravnem položaju, ki je primerljiv s položajem gospodarskih družb, tako da je verjetno, da ugodna davčna obravnava zadrug ne spada v področje uporabe pravil o državni pomoči, če [238]:
In the light of these particular features, cooperatives can be regarded as not being in a comparable factual and legal situation to that of commercial companies, so that preferential tax treatment for cooperatives may fall outside the scope of the State aid rules provided that [238]:
delujejo v gospodarskem interesu svojih članov,
they act in the economic interest of their members;
njihovo razmerje s člani ni izključno gospodarsko, temveč gre za osebno in individualno razmerje,
their relations with members are not purely commercial, but personal and individual;
člani aktivno sodelujejo pri vodenju podjetja,
the members are actively involved in the running of the business;
imajo pravico do pravične delitve ekonomskih rezultatov.
they are entitled to equitable distribution of the results of economic performance.
Če pa se ugotovi, da je zadruga, ki je predmet preiskave, primerljiva z gospodarskimi družbami, jo je treba vključiti v isti referenčni okvir kot gospodarske družbe in zanjo izvesti tristopenjsko analizo, kakor je določeno v točkah128 do 141.
If, however, the cooperative society under examination is found to be comparable to commercial companies, it should be included in the same reference framework as commercial companies and undergo the three-step analysis as set out in paragraphs 128 to 141.
V tretjem koraku analize je treba preučiti, ali je zadevna davčna ureditev upravičena na podlagi logike davčnega sistema [239].
The third step of that analysis requires an analysis of whether the tax regime in question is justified by the logic of the tax system [239].
V ta namen je treba opozoriti, da mora biti ukrep v skladu s temeljnimi ali usmerjevalnimi načeli davčnega sistema države EGP (s sklicevanjem na mehanizme, ki so lastni navedenemu sistemu).
For this purpose, it should be noted that the measure needs to be in line with the basic or guiding principles of the EEA State's tax system (by reference to the mechanisms inherent to that system).
Odstopanje za zadruge v smislu, da same zadruge niso obdavčene, se lahko na primer upraviči z dejstvom, da celoten dobiček razdelijo članom in da se davek zaračuna tem posameznem članom.
A derogation for cooperative societies in the sense that they are not taxed themselves as cooperatives can, for example, be justified by the fact that they distribute all their profits to their members and that tax is then levied on those individual members.
V vsakem primeru mora biti nižja obdavčitev v skladu z načelom sorazmernosti in ne presegati tistega, kar je potrebno.
In any event, the reduced taxation must be proportionate and not go beyond what is necessary.
Poleg tega mora zadevna država EGP izvajati ustrezne postopke nadzora in spremljanja [240].
Moreover, appropriate control and monitoring procedures must be applied by the EEA State concerned [240].
Kolektivni naložbeni podjemi [241]
Undertakings for collective investment [241]
Na splošno velja, da bi morali biti naložbeni nosilci, kot so kolektivni naložbeni podjemi [242], predmet ustrezne stopnje obdavčitve, saj v bistvu poslujejo kot posredniška telesa (tretje osebe) med vlagatelji in ciljnimi podjetji, v katera se vlaga.
It is generally accepted that investment vehicles, such as undertakings for collective investment [242], should be subject to an appropriate level of taxation since they basically operate as intermediary bodies between (third party) investors and the target companies that are the subject of investment.
Če ni posebnih davčnih pravil o investicijskih skladih ali družbah, bi to lahko imelo za posledico, da bi se investicijski sklad obravnaval kot ločen davčni zavezanec – z dodatno plastjo davka na kakršne koli dohodke ali dobiček posredniškega nosilca.
The absence of special tax rules governing investment funds or companies could result in an investment fund being treated as a separate taxpayer – with an additional layer of tax being imposed on any income or gains by the intermediary vehicle.
V zvezi s tem si države EGP na splošno prizadevajo zmanjšati škodljive učinke obdavčenja na naložbe prek investicijskih skladov ali družb v primerjavi z neposrednimi naložbami posameznih vlagateljev ter zagotoviti, kolikor je to mogoče, da je skupna davčna obremenitev košarice različnih vrst naložb približno enaka, ne glede na nosilca, ki se uporablja za naložbe.
In this context, EEA States generally seek to reduce adverse taxation effects on investments through investment funds or companies compared to direct investments by individual investors and, as far as possible, to ensure that the overall final tax burden on the basket of various types of investments is about the same, irrespective of the vehicle used for the investment.
Davčni ukrepi, katerih cilj je zagotavljanje davčne nevtralnosti za naložbe v kolektivnih investicijskih skladih ali družbah, se ne bi smeli obravnavati kot selektivni, kadar ti ukrepi ne dajejo prednosti posameznim kolektivnim naložbenim podjemom ali posameznim vrstam naložb [243], ampak zmanjšujejo ali odpravljajo dvojno ekonomsko obdavčitev v skladu s splošnimi načeli zadevnega davčnega sistema.
Tax measures aimed at ensuring tax neutrality for investments in collective investment funds or companies should not be viewed as selective where those measures do not have the effect of favouring certain undertakings for collective investment or certain types of investments [243], but rather of reducing or eliminating double economic taxation in accordance with the overall principles inherent to the tax system in question.
V tem oddelku davčna nevtralnost pomeni, da se davčni zavezanci obravnavajo enako, ne glede na to, ali vlagajo v sredstva, kot so državni vrednostni papirji in delnice delniških družb, neposredno ali posredno prek investicijskih skladov.
For the purpose of this section, tax neutrality means that taxpayers are treated the same whether they invest in assets, such as government securities and the shares of joint-stock companies, directly or indirectly through investment funds.
Zato bi bilo davčno ureditev za kolektivne naložbene podjeme, ki sledi namenu fiskalne preglednosti na ravni posredniškega nosilca, mogoče upravičiti z logiko zadevnega davčnega sistema, če bi bilo preprečevanje dvojne ekonomske obdavčitve načelo, ki je lastno zadevnemu davčnemu sistemu.
Accordingly, a tax regime for undertakings for collective investment respecting the purpose of fiscal transparency at the level of the intermediary vehicle may be justified by the logic of the tax system in question, provided that the prevention of double economic taxation constitutes a principle inherent to the tax system in question.
Nasprotno pa bi bilo treba ugodno davčno obravnavo, ki je omejena na natančno opredeljene naložbene nosilce, ki izpolnjujejo posebne pogoje [244] v škodo drugih naložbenih nosilcev, ki so v primerljivem pravnem in dejanskem položaju, obravnavati kot selektivno [245], fna primer, če davčna ureditev predvideva ugodno obravnavo za nacionalne sklade tveganega kapitala, investicijske sklade za socialno podjetništvo ali dolgoročne investicijske sklade, ne pa tudi za ustrezne sklade, harmonizirane na ravni EU (EuVECA [246], EuSEF [247] ali ELTIF [248]).
By contrast, preferential tax treatment limited to well-defined investment vehicles which fulfil specific conditions [244] to the detriment of other investment vehicles that are in a comparable legal and factual situation should be viewed as selective [245], for instance, where tax rules would provide for a favourable treatment of national venture, social impact or long-term investment funds and omit EU-harmonised EuVECA [246], EuSEF [247] or ELTIF [248] funds.
Vendar davčna nevtralnost ne pomeni, da bi morali biti takšni naložbeni nosilci povsem oproščeni vseh davkov, ali da bi morali biti upravljavci sklada oproščeni davka na pristojbine, ki jih zaračunavajo za upravljanje premoženja, v katerega skladi vlagajo [249].
However, tax neutrality does not mean that such investment vehicles should be entirely exempt from any tax or that the fund managers should be exempt from tax on the fees charged by them for managing the underlying assets being invested into by the funds [249].
Niti ne more biti razlog za ugodnejšo davčno obravnavo kolektivnih naložb v primerjavi s posameznimi naložbami v okviru zadevnih davčnih ureditev [250].
Nor does it justify a more beneficial tax treatment of a collective investment than of an individual investment for the tax regimes in question [250].
V takih primerih bi bila davčna ureditev nesorazmerna in bi presegala tisto, kar je potrebno za dosego cilja preprečitve dvojnega obdavčenja, zaradi česar bi bil to selektivni ukrep.
In such cases, the tax regime would be disproportionate and would go beyond what is necessary to achieve the objective of preventing double taxation and would therefore constitute a selective measure.
Davčne amnestije običajno zajemajo imuniteto pred kazenskimi sankcijami, globami in (delno ali v celoti) plačili obresti.
Tax amnesties commonly involve immunity from criminal penalties, fines and (some or all) interest payments.
Medtem ko nekatere amnestije zahtevajo celotno plačilo dolgovanega davka [251], druge vključujejo delne oprostitve plačila davka [252].
While certain amnesties require payment in full of tax amounts due [251], others entail a partial waiver of the amount of tax due [252].
Na splošno se ukrep davčne amnestije, ki se uporablja za podjetja, lahko obravnava kot splošen ukrep, če so izpolnjeni spodnji pogoji [253].
In general, a tax amnesty measure that applies to undertakings can be considered a general measure if the conditions below are met [253].
Prvič, dejansko je odprt za vsa podjetja katerega koli sektorja ali velikosti, ki imajo neporavnane davčne obveznosti na datum, ki ga določa ukrep, ter ne sme dajati prednosti nobeni vnaprej določeni skupini podjetij.
First, the measure is effectively open to any undertaking of any sector or size that has outstanding tax liabilities due at the date set by the measure, without favouring any pre-defined group of undertakings.
Drugič, ne sme zajemati nobene dejanske selektivnosti, ki bi dajala prednost posameznim podjetjem ali sektorjem.
Second, it does not entail any de facto selectivity in favour of certain undertakings or sectors.
Tretjič, ukrepanje davčne uprave je omejeno na upravljanje izvajanja davčne amnestije brez kakršnega koli diskrecijskega pooblastila za posredovanje pri odobritvi ukrepa ali njegovi intenzivnosti.
Third, the tax administration's action is limited to administering the implementation of the tax amnesty without any discretionary power to intervene in the granting or intensity of the measure.
Kot zadnje, ukrep ne vključuje opustitve preverjanja.
Finally, the measure does not entail a waiver from verification.
Omejena časovna uporaba davčnih amnestij, ki se uporabljajo le za kratko obdobje [254] za davčne obveznosti, ki jih je bilo treba plačati pred vnaprej določenim datumom in do dneva uvedbe davčne amnestije še niso bile poravnane, je sestavni del pojma davčne amnestije, katere cilj je izboljšanje pobiranja davkov in izpolnjevanja obveznosti s strani davčnih zavezancev.
The limited temporal application of tax amnesties, which apply only for a short period [254] to tax liabilities which were due before a pre-defined date and which are still due at the time of the introduction of the tax amnesty, is inherent to the concept of a tax amnesty that aims to improve both the collection of taxes and taxpayers' compliance.
Ukrepi davčne amnestije se lahko obravnavajo tudi kot splošni ukrepi, če upoštevajo cilj nacionalnega zakonodajalca, da se zagotovi skladnost s splošnimi pravnimi načeli, kot je načelo odločanja v razumnem roku [255].
Tax amnesty measures may also be considered as general measures if they follow the national legislature's objective of ensuring compliance with a general principle of law, such as the principle that a judgment must be given within a reasonable period of time [255].
Upravna davčna stališča
Administrative tax rulings
Funkcija davčnega stališča je vnaprej določiti uporabo splošnega davčnega sistema za posamezen primer ob upoštevanju njegovih posebnih dejstev in okoliščin.
The function of a tax ruling is to establish in advance the application of the ordinary tax system to a particular case in view of its specific facts and circumstances.
Zaradi pravne varnosti veliko nacionalnih davčnih organov izda vnaprejšnja upravna stališča o tem, kako se bodo obravnavale posamezne transakcije z davčnega vidika [256].
For reasons of legal certainty, many national tax authorities provide prior administrative rulings on how specific transactions will be treated fiscally [256].
To se lahko stori vnaprej, da se določi, kako se bodo določbe dvostranskega davčnega sporazuma ali nacionalnih davčnih predpisov uporabljale za določen primer ali kako bo določen „dobiček po običajnih tržnih pogojih“ za transakcije med povezanimi strankami, pri katerih negotovost opravičuje vnaprejšnje stališče, da se ugotovi, ali se cena nekaterih transakcij znotraj skupine oblikuje po tržnih pogojih [257].
This may be done to establish in advance how the provisions of a bilateral tax treaty or national fiscal provisions will be applied to a particular case or how ‘arm's-length profits’ will be set for related party transactions where uncertainty justifies an advance ruling to ascertain whether certain intra-group transactions are priced at arm's length [257].
Države EGP lahko svojim davčnim zavezancem zagotovijo pravno varnost in predvidljivost glede uporabe splošnih davčnih pravil, kar je mogoče najbolje zagotoviti tako, da je praksa izdajanja upravnih stališč pregledna, stališča pa so objavljena.
EEA States can provide their taxpayers with legal certainty and predictability on the application of general tax rules, which is best ensured if its administrative ruling practice is transparent and the rulings are published.
Izdaja davčnega stališča pa mora upoštevati pravila o državni pomoči.
The grant of a tax ruling must, however, respect the State aid rules.
Kadar davčno stališče odobri rezultat, ki ne ustreza zanesljivo temu, kar bi bila posledica običajne uporabe splošnega davčnega sistema, lahko tako davčno stališče daje selektivno prednost naslovniku, kolikor navedena selektivna obravnava povzroči znižanje davčne obveznosti navedenega naslovnika v državi EGP v primerjavi s podjetji v podobnem dejanskem in pravnem položaju.
Where a tax ruling endorses a result that does not reflect in a reliable manner what would result from a normal application of the ordinary tax system, that ruling may confer a selective advantage upon the addressee, in so far as that selective treatment results in a lowering of that addressee's tax liability in the EEA State as compared to companies in a similar factual and legal situation.
Sodišče je menilo, da znižanje davčne osnove podjetja, ki je posledica davčnega ukrepa, ki davčnemu zavezancu omogoča uporabo transfernih cen pri transakcijah znotraj skupine, ki niso podobne cenam, ki bi se zaračunavale v pogojih svobodne konkurence med neodvisnimi podjetji, ki se pogajajo v primerljivih okoliščinah po običajnih tržnih pogojih, navedenemu davčnemu zavezancu daje selektivno prednost na podlagi dejstva, da je njegova davčna obveznost v okviru splošnega davčnega sistema znižana v primerjavi z neodvisnimi podjetji, ki za določitev svoje davčne osnove uporabljajo svoj dejansko zabeleženi dobiček [258].
The Court of Justice has held that a reduction in the taxable base of an undertaking that results from a tax measure that enables a taxpayer to employ transfer prices in intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers a selective advantage on that taxpayer, by virtue of the fact that its tax liability under the ordinary tax system is reduced as compared to independent companies which rely on their actually recorded profit to determine their taxable base [258].
Skladno s tem davčno stališče, ki odobri metodologijo za določanje transfernih cen za določitev obdavčljivega dobička skupine podjetij, katere rezultat ni zanesljiv približek tržno naravnanega izida v skladu z običajnimi tržnimi pogoji, prejemniku daje selektivno prednost.
Accordingly, a tax ruling which endorses a transfer pricing methodology for determining a corporate group entity's taxable profit that does not result in a reliable approximation of a market-based outcome in line with the arm's length principle confers a selective advantage upon its recipient.
Iskanje „zanesljivega približka tržno naravnanega izida“ pomeni, da mora biti kakršno koli odstopanje od najboljše ocene tržnega izida omejeno in sorazmerno z negotovostjo, povezano z izbrano metodo določanja transfernih cen ali uporabljenimi statističnimi orodji za izračun navedenega približka.
The search for a ‘reliable approximation of a market-based outcome’ means that any deviation from the best estimate of a market-based outcome must be limited and proportionate to the uncertainty inherent in the transfer pricing method chosen or the statistical tools employed for that approximation exercise.
To načelo običajnih tržnih pogojev je sestavni del presoje davčnih ukrepov v korist skupine družb na podlagi člena 61(1) Sporazuma EGP, ki jo opravi Nadzorni organ, ne glede na to, ali in v kakšni obliki je država EGP to načelo vključila v svoj nacionalni pravni sistem.
This arm's length principle necessarily forms part of the Authority's assessment of tax measures granted to group companies under Article 61(1) of the EEA Agreement, independently of whether an EEA State has incorporated this principle into its national legal system and in what form.
Uporablja se za določitev, ali se obdavčljivi dobiček skupine družb za namene davka od dohodkov pravnih oseb določi na podlagi metodologije, ki da zanesljiv približek tržno naravnanega izida.
It is used to establish whether the taxable profit of a group company for corporate income tax purposes has been determined on the basis of a methodology that produces a reliable approximation of a market-based outcome.
Davčno stališče, ki odobri takšno metodologijo, zagotavlja, da navedena družba ni predmet ugodne obravnave v skladu s splošnimi pravili o obdavčenju dobička pravnih oseb v zadevni državi EGP v primerjavi s posameznimi družbami, ki so obdavčene na podlagi računovodskega dobička, kar odraža določanje cen na trgu na podlagi pogajanj po običajnih tržnih pogojih.
A tax ruling endorsing such a methodology ensures that that company is not treated favourably under the ordinary rules of corporate taxation of profits in the EEA State concerned as compared to standalone companies who are taxed on their accounting profit, which reflects prices determined on the market negotiated at arm's length.
Načelo običajnih tržnih pogojev, ki ga Nadzorni organ uporablja pri presoji stališč o transfernih cenah v skladu s pravili o državni pomoči, torej pomeni uporabo člena 61(1) Sporazuma EGP, ki prepoveduje neenako obravnavanje pri obdavčevanju podjetij v podobnem dejanskem in pravnem položaju.