natgillin/translations-raw huggingface dataset:
On 19 December 2007, the Authority decided to open the formal investigation procedure on the proposed state aid to maritime transport in Iceland in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers [14].
decembra 2007 se je Nadzorni organ odločil, da sproži uradni postopek preiskave za predlagano državno pomoč pomorskemu prometu v Islandiji v obliki sheme davka na tonažo in sheme za vračilo za zaposlitev pomorščakov [14].
The Authority expressed doubts in the opening decision with regard to the tonnage tax scheme on the points concerning the requirement of registration of the vessel in the IIS thereby excluding from the tax scheme operations of ships registered in other EEA States and the requirement of full tax liability thereby excluding activities subject to source taxation from access to the tonnage tax.
Nadzorni organ je izrazil dvome v odločitev o sprožitvi postopka v zvezi s shemo davka na tonažo glede zahteve po registraciji plovila v IIS, ki iz sheme izključuje delovanje ladij, registriranih v drugih državah EGP, ter zahteve po popolni davčni obveznosti, ki dejavnosti, povezane z obdavčitvijo v državi vira, izključuje iz uporabe davka na tonažo.
The Authority had moreover concerns relating to the requirement that only legal entities registered in Iceland can register in the IIS, the treatment of ship-management companies, the establishment of the tax base and the duration of the period for which the ship-owner has to stay within the tonnage tax scheme (‘the lock-in period’).
Poleg tega je imel Nadzorni organ pomisleke v zvezi z zahtevo, da se lahko v IIS registrirajo samo pravne osebe s sedežem v Islandiji, obravnavanjem družb za upravljanje ladij, določitvijo davčne osnove in s trajanjem obdobja, v katerem morajo lastniki ladij ravnati v skladu s shemo davka na tonažo („obdobje blokade“).
Regarding the refund scheme for seafarers, the Authority expressed doubts regarding the requirement to register in the IIS and to have full tax liability.
Glede sheme za vračilo za pomorščake je Nadzorni organ izrazil dvom v zvezi z zahtevama po registraciji v IIS in obvezni popolni davčni obveznosti.
Furthermore, regarding the scheduled passenger services between ports of the EEA, the Authority had doubts whether the aid would be given for the employment of EEA seafarers only.
Poleg tega je Nadzorni organ v zvezi z rednim potniškim prevozom med pristanišči EGP dvomil, da bi bila pomoč dodeljena samo za zaposlovanje pomorščakov EGP.
The Icelandic authorities have provided the Authority with some comments regarding both the tonnage tax scheme and the scheme for refund for seafarers by way of a letter dated 15 February 2008 (Event No 465550).
Islandski organi so v dopisu z dne 15. februarja 2008 (ev. št. 465550) Nadzornemu organu predložili nekaj pripomb tako v zvezi s shemo davka na tonažo kot tudi v zvezi s shemo za vračilo za pomorščake.
The Icelandic authorities have made the following comments:
Islandski organi so imeli naslednje pripombe:
no ship-owner had come forward to apply for registration on the IIS,
noben lastnik ladje ni oddal vloge za registracijo v IIS;
in order to be eligible, companies must be tax liable in Iceland but need not be incorporated under Icelandic company law as Icelandic companies,
za upravičenost morajo biti podjetja davčno zavezana v Islandiji, vendar ni nujno, da so v islandskem korporacijskem pravu registrirana kot islandska podjetja;
no specific rules apply regarding the ratio of ships that are owned by the ship-owner and those that are managed with a crew,
v zvezi z razmerjem med ladjami, ki so v lasti lastnikov ladij, in ladjami, ki jih upravlja posadka, ne veljajo nobena posebna pravila;
vessels owned by legal entities in other EEA States with limited tax liability in Iceland are not eligible for registration in the IIS,
plovila, ki so v lasti pravnih oseb v drugih državah EGP z omejeno davčno obveznostjo v Islandiji, niso upravičena do registracije v IIS;
Article 3 of the Tonnage Tax Act states that taxation pursuant to this Act includes the operation of all the merchant vessels that meet conditions for registration in the IIS.
člen 3 Zakona o davku na tonažo določa, da obdavčenje po tem zakonu vključuje delovanje vseh trgovskih plovil, ki izpolnjujejo pogoje za registracijo v IIS.
When opting for the tonnage tax regime, the company agrees to put all its eligible vessels and related activities under the tonnage tax (the so-called all or nothing rule),
Ob odločitvi za režim davka na tonažo podjetja pristanejo na obdavčitev vseh njihovih upravičenih plovil in sorodnih dejavnosti z davkom na tonažo (tako imenovano pravilo vse ali nič);
tax rates: the Icelandic authorities have argued that the tonnage tax rates are in line with those approved by the Authority in the Norwegian tonnage tax schemes approved,
davčne stopnje: islandski organi so zatrdili, da so stopnje davka na tonažo v skladu s tistimi, ki jih je odobril Nadzorni organ v odobrenih norveških shemah za davek na tonažo;
duration of the scheme: the Icelandic authorities have indicated that they are willing to re-notify the schemes as agreed with the Authority,
trajanje sheme: islandski organi so navedli, da so pripravljeni ponovno priglasiti shemi, kot izhaja iz dogovora z Nadzornim organom;
cumulation: the Icelandic authorities have indicated that they will ensure that cumulation rules are complied with.
kumulacija: islandski organi so navedli, da bodo zagotovili upoštevanje pravil glede kumulacije.
The Icelandic authorities did not make any comments regarding the length of the lock-in period.
Islandski organi niso imeli pripomb v zvezi z dolžino obdobja blokade.
THE PRESENCE OF STATE AID
OBSTOJ DRŽAVNE POMOČI
‘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.’
„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.“.
The individual criteria will be examined below.
Posamezna merila bodo obravnavana v nadaljevanju.
The aid measure must be granted by the State or through state resources.
Ukrep pomoči mora biti odobren s strani države ali iz državnih sredstev.
The application of the lower tonnage tax rather than the standard corporate tax leads to a loss of state revenues.
Uporaba nižjega davka na tonažo namesto običajnega davka na pravne osebe vodi do izgub državnih prihodkov.
The scheme regarding seafarers implies the same loss of state revenues as the State will be giving the ship-owners direct grants corresponding to 90 % of the income tax which would have been due by the seafarer and paid by the ship-owner.
Shema za pomorščake pomeni enako izgubo državnih prihodkov, saj bo država lastnikom ladij odobrila neposredno pomoč, ki ustreza 90 % davka od dohodka, ki bi ga sicer dolgoval pomorščak, plačal pa lastnik ladje.
As a result of those two schemes, the State renounces tax revenue which it would normally have received from the undertakings concerned.
Kot rezultat teh dveh shem se država odpove davčnemu prihodku, ki bi ga sicer prejela od zadevnih podjetij.
The absence of these funds represents a burden on state resources from charges that are normally borne from the budgets of the participating undertakings [15].
Odsotnost teh sredstev pomeni obremenitev državnih sredstev zaradi stroškov, ki običajno izhajajo iz proračunov sodelujočih podjetij [15].
A loss of tax revenue is equivalent to the consumption of State resources in the form of fiscal expenditure [16].1.2.
Izguba davčnega prihodka je enakovredna porabi državnih sredstev v obliki davčnih izdatkov [16].
The two measures give ship-owners advantages by way of subsidies and tax concessions.
Ukrepa dajeta lastnikom ladij prednosti v obliki subvencij in davčnih ugodnosti.
The two measures are limited to the maritime sector and therefore favour only certain undertakings.
Ukrepa sta omejena na pomorski sektor in torej dajeta prednost le posameznim podjetjem.
The aid measure must distort competition and affect trade between the Contracting Parties.
Ukrep pomoči mora izkrivljati konkurenco in vplivati na trgovino med pogodbenicami.
The ship-owners benefiting from the schemes carry out an economic activity in competition with ship-owners/companies from other EEA countries.
Lastniki ladij, ki koristijo ugodnosti shem, izvajajo gospodarsko dejavnost, ki je konkurenčna dejavnostim drugih lastnikov ladij/podjetij iz drugih držav EGP.
The tonnage tax and the seafarers regime strengthen the ship-owners’ position towards their competitors within the EEA and between Iceland and the other EEA States and third countries.
Režim davka na tonažo in režim za pomorščake krepita položaj lastnikov ladij glede na njihove konkurente znotraj EGP ter med Islandijo in drugimi državami EGP in tretjimi državami.
Hence, the measures affect trade between the Contracting Parties.
Iz tega sledi, da ukrepa vplivata na trgovino med pogodbenicami.
The Authority therefore takes the view that the notified support measures (tonnage tax scheme and seafarers scheme) constitute state aid within the meaning of Article 61(1) of the EEA Agreement.
Nadzorni organ zato meni, da priglašena ukrepa podpore (shema davka na tonažo in shema za pomorščake) pomenita državno pomoč v smislu člena 61(1) Sporazuma EGP.
Indeed, the Maritime Guidelines provide specifically that ‘these tax relief measures which apply in a special way to shipping are considered to be state aid.
Dejansko Smernice za pomorski promet natančno določajo, da „se ti ukrepi davčne olajšave, ki se na poseben način izvajajo v pomorstvu, štejejo za državno pomoč.
Equally, the system replacing the normal corporate tax system by a tonnage tax is a state aid.’
Ravno tako je državna pomoč tudi sistem davka na tonažo, ki nadomešča običajen sistem davka na pravne osebe“.
Pursuant to Article 1(3) of Part I of Protocol 3, ‘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 „mora biti Nadzorni organ Efte o shemah glede odobritve ali spremembe pomoči obveščen dovolj zgodaj, da lahko predloži svoje 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 predlaganih ukrepov, dokler v tem postopku ni sprejeta končna odločitev“.
By submitting notification of the two support measures, forwarded with a letter from the Icelandic Mission to the European Union dated 23 March 2007 (Event No 415003), the Icelandic authorities have complied with the notification requirement.
S predložitvijo priglasitve teh dveh ukrepov podpore, posredovane z dopisom Islandske misije pri Evropski uniji z dne 23. marca 2007 (ev. št. 415003), so islandski organi izpolnili zahtevo za priglasitev.
However, the Icelandic authorities put the notified measures into effect before the Authority had taken a final decision thereon.
Vendar pa so islandski organi priglašena ukrepa začeli izvajati preden je Nadzorni organ sprejel končno odločitev o tem.
The Authority therefore concludes that the Icelandic authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3.
Nadzorni organ zato zaključuje, da islandski organi niso spoštovali svojih obveznosti iz člena 1(3) dela I Protokola 3.
Under Article 61(3)(c) of the EEA Agreement, aid to facilitate the development of certain economic activities or of certain economic areas may be considered compatible with the functioning of the EEA Agreement where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Po členu 61(3)(c) Sporazuma EGP se lahko pomoč za pospeševanje razvoja nekaterih gospodarskih dejavnosti ali nekaterih gospodarskih območij obravnava kot združljiva z izvajanjem Sporazuma EGP, kadar ne vpliva negativno na trgovinske pogoje v obsegu, ki je v nasprotju s skupnim interesom.
The Authority considers Article 61(3)(c) of the EEA Agreement together with the Maritime Guidelines to form the legal basis for assessing the compatibility of the notified measures.
Nadzorni organ obravnava člen 61(3)(c) Sporazuma EGP skupaj s Smernicami za pomorski promet, s čimer vzpostavlja pravno podlago za ocenjevanje združljivosti priglašenih ukrepov.
The Maritime Guidelines at Section 1.2(c) paragraph 4 allow the EFTA States to support the maritime transport industry: ‘maritime industries are inextricably linked to maritime transport.
Smernice za pomorski promet v poglavju 1.2(c) odstavek 4 omogočajo državam Efte, da podpirajo sektor pomorskega prometa: „pomorski sektorji so neločljivo povezani s pomorskim prometom.
This association is a strong argument in favour of positive measures whose aim is to maintain a fleet dependent on EEA shipping.
Ta povezava je močan argument v korist pozitivnih ukrepov, katerih cilj je vzdrževati ladjevje, ki je odvisno od ladijskega prometa EGP.
Since maritime transport is one of the links in the chain of transport in general and in the chain of maritime industries in particular, measures seeking to maintain the competitiveness of the European fleet have also repercussions on investments on land and maritime-related industries and on the contribution of maritime transport to the economy of the EEA as a whole, and to jobs in general.’
Ker je pomorski promet na splošno eden od členov v prometni verigi in konkretno eden od členov v verigi pomorskih panog, imajo ukrepi za vzdrževanje konkurenčnosti evropskega ladjevja posledice tudi za naložbe na kopnem in s pomorstvom povezane panoge ter na prispevek pomorskega prometa h gospodarstvu EGP kot celote in na delovna mesta na splošno“.
The two notified measures concern operating aid, i.e. aid which is intended to relieve an undertaking of the expenses which it would normally have to bear in its day-to-day management of its usual activities.
Oba priglašena ukrepa se nanašata na pomoč za tekoče poslovanje, tj. pomoč, ki je namenjena razbremenitvi podjetja stroškov, ki bi jih sicer nosilo pri vsakodnevnem izvajanju običajnih dejavnosti.
Operating aid should not normally be allowed unless it is explicitly authorised by the Authority’s State Aid Guidelines.
Pomoč za tekoče poslovanje sicer običajno ne bi smela biti dovoljena, razen če je izrecno odobrena v Smernicah Nadzornega organa o državni pomoči.
The Authority’s Maritime Guidelines provide for the possibility to grant operating aid in the form of tonnage tax in Section 3.1 and in the form of a reduction in labour related costs in Section 3.2.
Smernice Nadzornega organa za pomorski promet določajo možnost odobritve pomoči za tekoče poslovanje v obliki davka na tonažo v poglavju 3.1 in v obliki zmanjšanja stroškov, povezanih z delom, v poglavju 3.2.
The Authority in its analysis has reviewed the conditions common to both the tonnage tax scheme and the seafarers scheme (3.1), and then the conditions specific to the tonnage tax scheme (3.2) and to the seafarers scheme (3.3).
Nadzorni organ je v svoji analizi pregledal pogoje, ki so skupni shemi davka na tonažo in shemi za pomorščake (3.1), nato pa še pogoje, ki so specifični za shemo davka na tonažo (3.2) in shemo za pomorščake (3.3).
CONDITION COMMON TO BOTH THE TONNAGE TAX SCHEME AND THE SCHEME FOR REFUND TO SEAFARERS: REQUIREMENT OF REGISTRATION OF THE VESSEL IN THE IIS, THEREBY EXCLUDING SHIPS REGISTERED IN OTHER EEA STATES
POGOJ, KI JE SKUPEN SHEMI DAVKA NA TONAŽO IN SHEMI ZA VRAČILO ZA POMORŠČAKE: ZAHTEVA PO REGISTRACIJI PLOVILA V IIS IN S TEM IZKLJUČITVE LADIJ, KI SO REGISTRIRANE V DRUGIH DRŽAVAH EGP
The requirement in Article 1 of the Tonnage Tax Act that the vessels be registered in the IIS in order to have access to the tonnage tax scheme leads to the exclusion of vessels not registered in Iceland.
Zahteva iz člena 1 Zakona o davku na tonažo po registraciji ladij v IIS z namenom uporabe sheme davka na tonažo vodi do izključitve plovil, ki niso registrirana v Islandiji.
This restriction applies even where the operation of such vessels is subject to Icelandic taxation.
Ta omejitev velja tudi takrat, kadar je delovanje takšnih plovil obdavčeno v Islandiji.
Thus, a ship-owner with two ships, one registered in the IIS and the other registered in another EEA State can be subject to taxation in Iceland on profits from the operation of both ships [18].
Tako je lahko lastnik ladij z dvema ladjama, od katerih je ena registrirana v IIS, druga pa v drugi državi EGP, v Islandiji obdavčen za dobiček iz delovanja obeh ladij [18].
Only the ship registered in the IIS will, however, be eligible to benefit from the tonnage tax.
Vendar pa je samo za ladjo, registrirano v IIS, upravičen do ugodnosti davka na tonažo.
It is well established that although direct taxation falls within the EEA States competence, they must nonetheless, exercise that competence consistently with EEA law [19].
Uveljavljeno je, da morajo države EGP, čeprav je neposredno obdavčenje v njihovi pristojnosti, to pristojnost izvajati dosledno v skladu z zakonodajo EGP [19].
The right of establishment includes the right for nationals (natural and legal persons) of one EEA State to set up and manage undertakings in another EEA State under the conditions laid down by the law of the host State for its own nationals.
Pravica do ustanavljanja vključuje pravico državljanov (fizične in pravne osebe) ene od držav EGP, da ustanovi in vodi podjetje v drugi državi EGP pod pogoji, ki jih država gostiteljica v zakonodaji določi za svoje državljane.
The abolition of restrictions on the right of establishment applies to restrictions on the setting up of agencies, branches or subsidiaries [20].
Odprava omejitev pravice do ustanavljanja se nanaša na omejitve glede ustanavljanja agencij, podružnic in hčerinskih družb [20].
Moreover, the prohibition on restrictions to the right of establishment also applies to tax provisions [21].
Poleg tega se prepoved omejitev pravice do ustanavljanja nanaša na tudi davčne določbe [21].
Consequently, this includes the right of a company established in one EEA State, and having its seat, registered office, central administration or principal place of business within the EEA to pursue its activities in another EEA State through a branch or an agency, and be subject to the same tax treatment as companies established in that State.
Posledično to vključuje pravico podjetja, ki je ustanovljeno v eni državi EGP in ima sedež, statutarni sedež, glavno upravo ali glavni kraj poslovanja znotraj EGP, da bi izvajalo dejavnosti v drugi državi EGP preko podružnice ali agencije in bi bilo obdavčeno enako kot druga podjetja, ustanovljena v tisti državi.
A difference in tax treatment can only be compatible with the provisions of the EEA Agreement if it concerns situations which are not objectively comparable or if it is justified by overriding reasons in the public interest [22].Registration of a ship can constitute establishment where the ship constitutes an instrument for pursuing economic activity which involves a fixed establishment.
Razlika v obdavčenju je lahko združljiva z določbami Sporazuma EGP samo, če se nanaša na okoliščine, ki niso objektivno primerljive, ali če je utemeljena s pomembnimi razlogi v javnem interesu [22].Registracija ladje lahko pomeni ustanovitev, kadar ladja pomeni orodje za izvajanje gospodarske dejavnosti, ki vključuje stalno poslovno enoto.
Restrictions on registering ships in other EEA States can therefore be contrary to the right of establishment in Article 31 EEA [23].As illustrated above, a ship-owner with full tax liability in Iceland and merchant vessels registered in another EEA State will be subject to a less favourable tax treatment than a ship-owner with full tax liability in Iceland and its merchant vessels registered in the IIS.
Omejitve glede registracije ladij v drugih državah EGP so torej lahko v nasprotju s pravico do ustanavljanja iz člena 31 EGP [23].Kot je ponazorjeno zgoraj, je lastnik ladje s popolno davčno obveznostjo v Islandiji in trgovskimi plovili, registriranimi v drugi državi EGP, obdavčen manj ugodno kot lastnik ladje s popolno davčno obveznostjo v Islandiji in trgovskimi plovili, registriranimi v IIS.
The difference in treatment constitutes a restriction on the right of establishment as it deters ship-owners from having ships registered in other EEA States.
Razlika v obdavčenju pomeni omejitev pravice do ustanavljanja, saj odvrača lastnike ladij od registracije ladij v drugih državah EGP.
The Icelandic authorities have not presented any convincing overriding reasons in the public interest capable of justifying such a restriction on ship-owners establishment in other EEA States.
Islandski organi niso predstavili nobenega prepričljivega prevladujočega razloga v javnem interesu, ki bi lahko utemeljil takšno omejitev ustanavljanja lastnikov ladij v drugih državah EGP.
Nor has the Authority identified any reasons as to why such a restriction on the freedom of establishment is necessary in order to pursue the objective behind the tonnage tax scheme, namely to improve the competitive conditions of ship-owners in Iceland vis-à-vis the conditions in non-EEA jurisdictions.
Nadzorni organ tudi ni predstavil nobenega razloga, zakaj je takšna omejitev svobode do ustanavljanja potrebna za dosego cilja sheme davka na tonažo, ki je izboljšati pogoje konkurenčnosti lastnikov ladij v Islandiji v primerjavi s pogoji v pristojnostih izven EGP.
The Authority furthermore considers that the Icelandic registration requirement is not compatible with Section 3.1(7) of the Maritime Guidelines which stipulates that a tax relief scheme should require a link with an ‘EEA flag’.
Nadzorni organ nadalje meni, da islandska zahteva po registraciji ni združljiva s poglavjem 3.1(7) Smernic za pomorski promet, ki določa, da bi morala shema oprostitve davka zahtevati povezavo z „zastavo EGP“.
The Maritime Guidelines explain that such a rule exists to ‘promote the competitiveness of the EEA fleets in the global shipping market’.
Smernice za pomorski promet razlagajo, da takšno pravilo obstaja z namenom „spodbujanja konkurenčnosti ladjevja EGP na globalnem pomorskem trgu“.
The wording ‘an EEA State’ read in the light of this objective does not support the introduction of a requirement of registration in the specific EFTA State granting the aid.
Ubeseditev „država EGP“, ki se uporablja v luči tega cilja, ne podpira uvedbe zahteve po registraciji v tisti državi Efte, ki dodeli pomoč.
Rather, it supports the view that registration in any EEA State should be the criterion [24].The Icelandic authorities have argued that they do not require what they call a ‘flag link’ as each ship registered in the IIS still remains free to fly another flag.
Podpira pa stališče, da bi moralo biti merilo registracija v kateri koli državi EGP [24].Islandski organi so zatrdili, da ne zahtevajo tako imenovane „povezave z zastavo“, saj lahko vsaka ladja, registrirana v IIS, še vedno svobodno pluje pod drugo zastavo.
As explained above under Section 2.3.2, Article 6 of the Act No 38/2007 on the IIS states that a merchant vessel that is registered in the IIS is considered to be an Icelandic vessel regardless of whether it sails Icelandic flag.
Kot je razloženo zgoraj v poglavju 2.3.2, člen 6 Zakona št. 38/2007 o IIS določa, da se trgovsko plovilo, registrirano v IIS, obravnava kot islandsko plovilo ne glede na to, ali pluje pod islandsko zastavo.
The Authority considers that the argument concerning the voluntary use of the Icelandic flag is not relevant as the restriction on the freedom of establishment, mentioned above, stems from the registration requirements.
Nadzorni organ meni, da argument glede prostovoljne uporabe islandske zastave ni odločilen, saj omejitev svobode do ustanavljanja, navedena zgoraj, izhaja iz zahtev po registraciji.