natgillin/translations-raw huggingface dataset:
By letter dated 24 January 2013 (Event No 660815), the Icelandic authorities pre-notified to the Authority proposed changes to the Icelandic VAT Act.
Islandski organi so z dopisom z dne 24. januarja 2013 (dogodek št. 660815) Nadzornemu organu predhodno priglasili predlagane spremembe islandskega zakona o DDV.
The goal of the amendments was to repel the provisions preliminarily found to constitute incompatible aid in the Authority's opening decision.
Cilj sprememb je bil odpraviti določbe, za katere je bilo v odločbi Nadzornega organa o začetku postopka predhodno ugotovljeno, da pomenijo nezdružljivo pomoč.
The Authority, by letter dated 7 February 2013 (Event No 661383), informed the Icelandic authorities of its preliminary assessment that the pre-notified measures did not constitute state aid according to Article 61(1) of the EEA Agreement.
Nadzorni organ je z dopisom z dne 7. februarja 2013 (dogodek št. 661383) islandske organe obvestil o svoji predhodni oceni, da predhodno priglašeni ukrepi ne pomenijo državne pomoči v skladu s členom 61(1) Sporazuma EGP.
On 18 April 2013, Decision No 3/13/COL was published in the Official Journal of the European Union and in the EEA Supplement.
Odločba št. 3/13/COL je bila 18. aprila 2013 objavljena v Uradnem listu Evropske unije in v Dopolnilu EGP k njemu.
Interested parties were given one month to submit comments on the Authority's opening decision.
Zainteresirane strani so imele na voljo en mesec za predložitev pripomb glede odločbe Nadzornega organa o začetku postopka.
The Authority received comments from one interested party, i.e. the Norwegian ICT industry (IKT Norge AS), by e-mail dated 27 May 2013 (Event No 678429) and letter dated 15 August 2013 (Event No 680377).
Nadzorni organ je prejel pripombe ene zainteresirane strani, tj. norveškega sektorja IKT (IKT Norge AS), po elektronski pošti z dne 27. maja 2013 (dogodek št. 678429) in z dopisom z dne 15. avgusta 2013 (dogodek št. 680377).
Finally, by letter dated 15 August 2013 (Event No 680433), the Icelandic authorities submitted the information and clarifications requested in Decision No 3/13/COL and formally informed the Authority of the measures taken to abolish the provisions of the VAT Act preliminarily found to constitute incompatible state aid.
Islandski organi so z dopisom z dne 15. avgusta 2013 (dogodek št. 680433) predložili informacije in pojasnila, zahtevane v Odločbi št. 3/13/COL, ter uradno obvestili Nadzorni organ o ukrepih, sprejetih za odpravo določb zakona o DDV, za katere je bilo predhodno ugotovljeno, da pomenijo nezdružljivo državno pomoč.
In Decision No 3/13/COL the Authority assessed certain amendments to the Icelandic VAT Act affecting the data centre industry in Iceland.
Nadzorni organ je v Odločbi št. 3/13/COL ovrednotil nekatere spremembe islandskega zakona o DDV, ki vplivajo na sektor podatkovnih centrov v Islandiji.
The following amendments were made to the VAT Act with the entry into force of Act No 163/2010:
Neuvedba DDV na zagotavljanje mešanih storitev za stranke podatkovnih centrov
Non-imposition of VAT on electronically supplied services
Opro stitev DDV za uvoz strežnikov
Non-imposition of VAT on supply of mixed services to customers of data centres
Odločba o začetku formalnega postopka preiskave ni vključevala prvega ukrepa niti drugega ukrepa, saj se je navedeni ukrep nanašal na mešane storitve, ki so pomožne pri elektronsko opravljenih storitvah.
VAT exemption for import of servers
V tem okviru se pojem „pomožne“ nanaša na storitve, ki so neločljivo in inherentno povezane z elektronsko opravljenimi storitvami, tj. jih ni mogoče zaračunavati ločeno ter so potrebne za opravljanje in zagotavljanje storitev v elektronski obliki.
The Decision to open a formal investigation did not cover the first measure, and also not the second measure in so far as that measure concerned mixed services that are ancillary to the electronically supplied services.
To pomeni, da se storitve, ki se zaračunavajo ločeno in se lahko zagotavljajo samostojno, kot so popravila, skladiščenje, vzdrževanje in svetovanje, ne morejo šteti za pomožne storitve.
In this context, ‘ancillary’ refers to services that are inseparable from and inherently linked to the electronically supplied services, i.e. cannot be invoiced separately and are necessary for the supply and delivery of the electronically supplied services.
V nadaljevanju so ukrepi, ki niso vključeni v odločbo o začetku formalnega postopka preiskave, navedeni le za razlago okoliščin.
That means that services that are invoiced separately and can be delivered on a standalone basis, such as repair, storage, maintenance and consultancy services, cannot be considered as ancillary services.
Pravni okvir: Islandski sistem davka na dodano vrednost
In the following, the measures not covered by the Decision to open a formal investigation are mentioned only in order to explain the context.
V skladu s členom 1 zakona o DDV „[a] se davek na dodano vrednost plača v državno blagajno za vse notranje transakcije v vseh fazah ter za uvoz blaga in storitev, kot določa ta zakon“.
Legal framework: The Icelandic system of value added tax
Poleg tega člen 2 zakona o DDV določa: „Davčna obveznost zajema vse blago […] in storitve.“ V skladu s členom 3 so davčni zavezanci „tisti, ki poklicno ali samostojno prodajajo ali dobavljajo blago ali vrednostne predmete ali opravljajo obdavčljivo delo ali storitev“.
According to Article 1 of the VAT Act, ‘[a] value added tax shall be paid to the Treasury of all inland transactions at all stages, as well as of imports of goods and services, as provided for in this Act.’
Člen 11 določa: „Obdavčljivi promet registrirane stranke vključuje celotno prodajo ali dobavo blaga in vrednostnih predmetov ter prodano delo in storitve.“ Na podlagi člena 12 zakona o DDV transakcije, ki vključujejo določeno blago in storitve, niso vključene v obdavčljivi promet.
Further, Article 2 of the VAT Act specifies: ‘The tax liability covers all goods […] and services’.
Osnova za izračun davka na dodano vrednost (DDV) na uvoz blaga je carinska vrednost obdavčljivega blaga, ki se določi v skladu z določbami carinskega zakona št. 88/2005, kakor je bil spremenjen.
In line with Article 3, taxable persons are ‘those who sell or deliver goods or valuables on a professional or independent basis or perform taxable labour or service.’
Člen 36 zakona o DDV določa nekatere oprostitve plačila DDV ob uvozu, na primer za brezcarinsko blago, blago, ki je oproščeno plačila davka na podlagi mednarodnih sporazumov, nekateri zrakoplovi in plovila, umetniški predmeti, pisno gradivo, poslano znanstvenim ustanovam, knjižnicam in javnim ustanovam brez plačila in ne za poslovne namene, ter uvoz blaga (razen alkoholnih in tobačnih izdelkov) pod določeno vrednostjo.
Article 11 provides: ‘The taxable turnover of a registered party includes all sales or deliveries of goods and valuables against payment, as well as sold labour and services’.
Trenutno veljavna stopnja DDV v Islandiji je 25,5 %, razen za določeno blago in storitve, navedene v členu 14(2) zakona o DDV, za katere se uporablja znižana, 7-odstotna stopnja.
Based on Article 12 of the VAT Act, transactions involving certain goods and services are not included in the taxable turnover.
Spremembe zakona št. 163/2010, priglašene zaradi pravne varnosti
The basis for calculation of value added tax (VAT) on imports of goods is the customs price of the taxable good, which is determined in accordance with the provisions of the Customs Act No 88/2005, as amended.
Islandski organi so zaradi pravne varnosti priglasili spremembe zakona o DDV v obliki treh ukrepov, ki so bili že uvedeni s členoma 4 in 12 zakona št. 163/2010: (1) neuvedba DDV na transakcije v zvezi s storitvami v elektronski obliki za nerezidente, (2) neuvedba DDV na transakcije v zvezi z mešanimi storitvami, ki jih opravljajo podatkovni centri v Islandiji za nerezidente, in (3) oprostitev DDV za uvoz strežnikov in podobne opreme, kadar jih uvozijo nerezidenti za uporabo v podatkovnih centrih v Islandiji [3].
Article 36 of the VAT Act specifies certain exemptions from VAT upon importation, such as duty-free goods; goods exempted on the basis of international agreements; certain aircraft and ships; works of art; written material sent without payment and not for business purposes to scientific institutions, libraries and public institutions; and the import of goods (other than alcohol and tobacco products) under a specific value.
V skladu s členom 12(1) zakona o DDV
The currently applicable VAT rate in Iceland is 25,5 %, except for certain goods and services listed in Article 14(2) of the VAT Act, for which a reduced rate of 7 % is applicable.
„obdavčljivi promet ne vključuje:
The amendments to Act No 163/2010 notified for legal certainty
izvoženega blaga ter dela in storitev, opravljenih v tujini.
The Icelandic authorities notified for legal certainty amendments to the VAT Act in the form of three different measures which had already been put in place by means of Articles 4 and 12 of Act No 163/2010: (1) non-imposition of VAT on transactions involving services supplied electronically to non-residents; (2) non-imposition of VAT on transactions involving the supply of mixed services by data centres in Iceland to non-residents and (3) VAT exemption for the import of servers and similar equipment by non-residents for use in data centres in Iceland [3].
prodaje storitev strankam, ki nimajo niti stalnega prebivališča niti kraja poslovanja v tej državi, pod pogojem, da se storitve v celoti uporabljajo v tujini.
According to Article 12(1) of the VAT Act,
[…]Prodaja storitev strankam, ki nimajo niti stalnega prebivališča niti kraja poslovanja v tej državi, je izvzeta iz obdavčljivega prometa tudi, če se storitev ne uporablja v celoti v tujini, pod pogojem, da bi lahko kupec, če se za njegovo poslovanje zahteva registracija v tej državi, obračunal davek na dodano vrednost za nakup storitev kot del vstopnega davka, glej člena 15 in 16.
‘Taxable turnover does not include:
[…]“ .
An exported good as well as labour and services provided abroad.
Prvotni seznam storitev, ki spadajo v področje uporabe točke 10 člena 12(1) zakona o DDV, je bil spremenjen, da se iz obdavčljivega prometa izključijo [4]:
Sales of services to parties neither domiciled nor having a venue of operations in this country, provided that the services are wholly used abroad.
„[…] obdelava podatkov in prenos informacij“ [5];
[…]Sales of services to parties neither domiciled nor having a venue of operations in this country are, in the same manner, exempt from taxable turnover, even if the service is not wholly used abroad, provided the purchaser could, if its operations were subject to registry in this country, count the value added tax on the purchase of the services as part of the input tax, cf.
„elektronsko opravljene storitve; za te storitve vedno velja, da se uporabljajo tam, kjer ima kupec storitev stalno prebivališče ali kraj poslovanja; enako velja, kadar podatkovni centri prodajo mešane storitve kupcem, ki imajo stalno prebivališče v tujini in nimajo stalne poslovne enote v tej državi“ [6].
Article 15 and 16.
Kot rezultat teh sprememb bi lahko nerezidenčne stranke podatkovnih centrov v Islandiji kupovale storitve v elektronski obliki brez plačila islandskega DDV [7].
[…]’
Z zakonom št. 163/2010 je bila spremenjena tudi točka 10 člena 12(1) zakona o DDV z namenom izključitve storitev, ki jih podatkovni centri zagotavljajo strankam s sedežem v tujini, iz obdavčljivega prometa.
The original list of services falling within the scope of Article 12(1) point 10 of the VAT Act was amended to exclude from taxable turnover [4]:
Za te storitve se šteje, da se uporabljajo v tujini, zato se zanje islandski DDV ne plačuje.
‘[…] data processing and the transfer of information’ [5];
Islandski organi so pojasnili, da so mešane storitve inherentno in neločljivo povezane z zagotavljanjem storitev podatkovnih centrov v elektronski obliki, vendar niso zajete v tem pojmu.
‘electronically supplied services; these services shall always be considered to be used where the buyer of the services has his residence or a place of business; the same applies to the sale by data centres of mixed services to buyers with residence abroad and not with a permanent establishment in this country.’ [6].
Kot primere so navedli gostovanje, nadzor in hlajenje strežnikov.
As a result of these amendments, non-resident customers of data centres could purchase electronically supplied services in Iceland without paying Icelandic VAT [7].
Vendar v nasprotju s pojmom „elektronsko opravljene storitve“ veljavni zakoni, predpisi ali smernice ne vsebujejo jasne opredelitve pojma „mešane storitve“ iz točke 10 člena 12(1) zakona o DDV.
Act No 163/2010 also amended Article 12(1) point 10 of the VAT Act to exclude from taxable turnover mixed services provided by data centres to customers established abroad.
Novi člen 42A zakona o DDV določa, da je:
These services are considered to be used abroad and, thus, are not subject to Icelandic VAT.
voz strežnikov in podobne opreme oproščen plačila DDV pod pogojem, da so lastniki rezidenti druge države članice EGP, Efte ali Ferskih otokov in nimajo stalne poslovne enote v Islandiji v smislu točke 4 člena 3 zakona št. 90/2003 o davku na dohodek.
The Icelandic authorities have explained that mixed services are inherently linked to, and inseparable from, the provision of electronically supplied services of data centres, but do not fall under this term.
Podobna oprema pomeni opremo, ki je sestavni del funkcionalnosti strežnikov in jo lahko uporablja le dejanski lastnik strežnika“ .
As examples, the Icelandic authorities mentioned hosting, supervision and the cooling of servers.
Pojasnjeno je bilo, da bo ta določba revidirana po dveh letih od začetka veljavnosti.
However, unlike the concept of ‘electronically supplied services’, there is no clear definition in the applicable laws, regulations or guidelines of the term ‘mixed services’ in Article 12(1) point 10 of the VAT Act.
V skladu s to določbo so bili nerezidenčni lastniki strežnikov oproščeni plačila DDV za uvoz strežnikov in podobne opreme v Islandijo, če so bile kumulativno izpolnjene naslednje dodatne zahteve [8]:
The new Article 42 A of the VAT Act stated that:
lastnik strežnika(-ov) in podobne opreme je moral biti davčni zavezanec za transakcije z DDV v svoji državi stalnega prebivališča,
mportation of servers and similar equipment shall be exempted from VAT under the condition that the owners are residents in another Member State of the EEA, EFTA or the Faroe Islands and do not have a permanent establishment in Iceland within the meaning of Article 3, point 4 of Act No 90/2003 on Income Tax.
obdavčljiva dejavnost lastnika strežnika(-ov) in podobne opreme je morala biti registrirana in obdavčljiva v Islandiji v skladu z zakonom o DDV, če se je izvajala v Islandiji,
Similar equipment shall mean equipment which forms an integral part of the functionality of the servers and can only be used by the real owner of the server.’
strežniki in podobna oprema so morali biti uvoženi v Islandijo izključno za uporabo in namestitev v podatkovnem centru, s katerim lastnik posluje,
It was made clear that this provision would be subject to revision after two years from the time it entered into force.
strežnike in podobno opremo je moral uporabljati izključno lastnik in se niso smeli uporabljati pri kakršni koli drugi dejavnosti podatkovnega centra,
According to this provision, non-resident owners of servers were exempted from paying VAT on the import of servers and similar equipment into Iceland, provided the following additional requirements were cumulatively fulfilled [8]:
strežniki in podobna oprema so se morali uporabljati v tujini ali v korist oseb, ki nimajo stalnega prebivališča ali stalne poslovne enote v Islandiji.
The owner of the server(s) and similar equipment had to be a taxable person for VAT transactions in his country of residence.
Islandski organi so pojasnili, da lahko „podobna oprema“, ki je potrebna za delovanje strežnika, med drugim vključuje računalnike, kable in druge elektronske naprave.
The taxable activity of the owner of the server(s) and similar equipment would be subject to registration and taxable in Iceland according to the VAT Act, if it was operated in Iceland.
V skladu s smernicami, ki jih je izdalo ministrstvo za finance za direktorja carinskega urada 29. junija 2011 (v nadaljnjem besedilu: smernice), strežniki spadajo pod tarifno številko 8471, podobna oprema pa pod tarifno številko 8517.
Servers and similar equipment had to be imported into Iceland exclusively to be used and located in a data centre with which the owner conducts business.
Islandski organi so pojasnili, da bi bili lastniki strežnikov lahko velika računalniška podjetja, ki sama proizvajajo strežnike, in manjša podjetja, ki se odločijo, da bodo svoje strežnike, kupljene v tujini, skladiščila v Islandiji.
Servers and similar equipment had to be exclusively used by the owner, and not in any other operation of the data centre.
Zato je oprostitev vključevala različne primere.
The processing of servers and similar equipment had to be used abroad or for the benefit of persons who do not have a residence or a permanent establishment in Iceland.
Poleg tega so še pojasnili, da se bo verjetno štelo, da je kraj poslovanja (tako imenovana „stalna poslovna enota“ v terminologiji zakona o davku na dohodek št. 90/2003) stranke podatkovnega centra z objekti, kot so pisarne, stroji ali oprema, na islandskem ozemlju Islandija [9].
The Icelandic authorities explained that ‘similar equipment’ necessary for the functioning of a server can, inter alia, be computers, cables and other electronic devices.
Vendar bi po mnenju islandskih organov že poslovanje velikih podjetij pomenilo „stalno poslovno enoto“ in zato pomenilo obveznost plačila DDV in davka na dohodek v Islandiji [10].
Pursuant to the Guidelines issued by the Ministry of Finance to the Director of Customs on 29 June 2011 (‘the Guidelines’), servers fall under tariff number 8471 and similar equipment under tariff number 8517.
Po mnenju islandskih organov je bil namen sprememb zagotoviti, da je poslovno okolje podatkovnih centrov v Islandiji glede obravnave DDV primerljivo z okoljem njihovih konkurentov, ki delujejo v EU.
The Icelandic authorities clarified that the owners of the servers could be large computer companies that produce the servers themselves and smaller companies that decide to store their servers purchased abroad in Iceland.
Poleg tega je bil cilj okrepiti konkurenčnost islandskih podatkovnih centrov in spodbuditi novo uporabo energetskih virov Islandije za potrebe sektorja podatkovnih centrov.
Therefore, the exemption covered various situations.
Po navedbah islandskih organov je oprostitev DDV za uvoz strežnikov neločljiv del islandskega sistema DDV, saj v skladu s členom 36(1) zakona o DDV obstaja možnost oprostitve plačila DDV za določeno uvoženo blago.
Furthermore, the Icelandic authorities explained that it is likely to be considered that the place of business (so-called ‘permanent establishment’ in the terminology of the Act on Income Tax No 90/2003) of a customer of a data centre with facilities such as offices, machinery or equipment situated in the Icelandic territory is Iceland [9].
Islandski organi so tudi trdili, da v večini (če ne v vseh) primerljivih sistemov DDV obstajajo izvzetja iz njihovega področja uporabe, ki temeljijo na ekonomskih dejstvih in premislekih ter so skladna z značilnostmi in splošno strukturo davčnega sistema.
However, in the view of the Icelandic authorities, only the operation of large companies would constitute a ‘permanent establishment’ and therefore trigger the VAT and income tax liability in Iceland [10].
Upravičenci
According to the Icelandic authorities, the aim of the amendments was to ensure that the business environment of data centres in Iceland, in terms of VAT treatment, was comparable with that of their competitors operating in the EU.
Nadzorni organ je določil tri skupine morebitnih upravičencev priglašenih ukrepov:
Furthermore, the objective was to enhance the competitiveness of the Icelandic data centres and promote new use of Iceland's energy resources for the needs of the data centre industry.
vse stranke islandskih podatkovnih centrov, ki imajo sedež v tujini in nimajo stalnega prebivališča v Islandiji;
According to the Icelandic authorities, the exemption from VAT on the import of servers is inherent in the Icelandic VAT system, as pursuant to Article 36(1) of the VAT Act there exists a possibility to exempt specified imported goods from VAT.
uvozniki strežnikov in podobne opreme v Islandijo za uporabo v podatkovnih centrih in
The Icelandic authorities also argued that most (if not all) comparable VAT systems have exemptions from their scope of application which are based on economic facts and considerations, and are in line with the nature and general structure of the tax system
posredno: podatkovni centri s sedežem v Islandiji.
The Authority identified three groups of potential beneficiaries of the notified measures:
Vendar je bil člen 42A revidiran po dveh letih od začetka veljavnosti, tj. maja 2013.
Importers of servers and similar equipment to Iceland for use in data centres; and
Nadzorni organ je v Odločbi št. 3/13/COL predhodno proučil, ali so navedene spremembe islandskega zakona o DDV pomenile državno pomoč in, če so, ali je bila pomoč združljiva z določbami o državni pomoči iz Sporazuma EGP.
Indirectly: data centres established in Iceland.
Nadzorni organ je sklenil, da je bil prvi ukrep, tj. neuvedba DDV za nerezidenčne davčne zavezance za storitve, ki se zagotavljajo v elektronski obliki iz Islandije, skladen s splošnim načelom davčne nevtralnosti v islandskem sistemu DDV in v celotnem EGP.
Duration
Zato ni pomenil državne pomoči v smislu člena 61(1) Sporazuma EGP [11].
The amendments to the VAT Act entered into force on 1 May 2011.
Poleg tega je enako veljalo za mešane storitve, če so se lahko štele za pomožne pri elektronsko opravljenih storitvah.
The Icelandic authorities did not provide any indication as to the duration of these exemptions.
Vendar je bilo v predhodnem stališču Nadzornega organa ugotovljeno, da sta dva druga ukrepa vključevala državno pomoč v smislu člena 61(1) Sporazuma EGP.
Article 42A was however subject to revision after two years from the time it entered into force, i.e. by May 2013.
V Odločbi št. 3/13/COL so bili opredeljeni naslednji vidiki:
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
odobritev oprostitve plačila davka je vključevala izgubo davčnih prihodkov, ki je enaka dodelitvi državnih sredstev.
In Decision No 3/13/COL, the Authority assessed preliminarily whether the aforementioned amendments to the Icelandic VAT Act constituted state aid and, if so, whether the aid was compatible with the state aid provisions of the EEA Agreement.
Oba ukrepa sta vključevala izgubo prihodka za islandsko državo v obliki neobračunanega DDV in s tem prenos državnih sredstev;
The Authority concluded that the first measure, i.e. the non-imposition of VAT on non-resident taxable customers of services supplied electronically from Iceland, was in line with the general principle of tax neutrality in the Icelandic VAT system and throughout the EEA.
z ukrepi je bila strankam islandskih podatkovnih centrov dodeljena prednost, saj so bile oproščene plačevanja davkov, ki bi sicer bremenili njihove proračune.
Therefore, it did not constitute state aid within the meaning of Article 61(1) of the EEA Agreement [11].
Poleg tega so se z oprostitvijo strank podatkovnih centrov plačila DDV, ki se običajno obračunava, stroški strank zmanjšali, zato je za ta podjetja poslovanje s podatkovnimi centri v Islandiji postalo privlačnejše;
Moreover, the same was held to apply to mixed services to the extent they could be considered as being ancillary to the electronically supplied services.
neuvedba DDV za mešane storitve in oprostitev DDV za uvoz strežnikov sta bila na prvi pogled selektivna ukrepa, saj sta zagotavljala koristi le za izbrano skupino podjetij.