natgillin/translations-raw huggingface dataset:
Article 56 EC is to be interpreted as meaning that it does not preclude legislation of a Member State which exempts from corporation tax dividends which a resident company receives from another resident company, when that State imposes corporation tax on dividends which a resident company receives from a nonresident company in which the resident company holds at least 10% of the voting rights, while granting a tax credit for the tax actually paid by the company making the distribution in the Member State in which it is resident, provided that the rate of tax applied to foreignsourced dividends is no higher than the rate of tax applied to nation-ally-sourced dividends and that the tax credit is at least equal to the amount paid in the Member State of the company making the distribution, up to the limit of the amount of the tax charged in the Member State of the company receiving the distribution.
Člen 56 ES je treba razlagati tako, da ne nasprotuje zakonodaji države članice, ki določa oprostitev od davka od dohodkov pravnih oseb za dividende, ki jih družba rezidentka prejme od druge družbe rezidentke, medtem ko s tem davkom obdavči dividende, ki jih družba rezidentka prejme od družbe nerezidentke, v kateri ima družba rezidentka najmanj 10 % glasovalnih pravic, in v tem primeru prizna davčni odbitek iz naslova davka, ki ga je družba razdeljevalka dividend dejansko plačala v državi članici, v kateri je rezidentka, če davčna stopnja za tuje dividende ni vi�ja od davčne stopnje, ki se uporablja za domače dividende, in če je davčni odbitek najmanj enak znesku, ki je bil plačan v državi članici družbe razdeljevalke dividend, in največ tak kot znesek obdavčitve, ki se uporablja v državi članici družbe prejemnice dividend.
(see paras 41, 43, operative part 1)
(Glej točki 41, 43 in točko 1 izreka.)
advantage being granted to companies receiving dividends from nonresident companies, in which the resident parent company holds less than 10% of the voting power, since those companies are also obliged to pay corporation tax on distributed profits in the State in which they are resident.
nerezidentk, v katerih ima matična družba rezidentka manj kot 10 % glasovalnih pravic, ker so slednje v državi, v kateri so rezidentke, prav tako dolžne plačati davek od dohodkov pravnih oseb od razdeljenega dobička.
Article 56 EC is to be interpreted as meaning that it precludes legislation of a Member State which allows an exemption from corporation tax for certain dividends received from resident companies by resident insurance companies but excludes such an exemption for similar dividends received from nonresident companies, in so far as it entails less favourable treatment of the latter dividends.
Člen 56 ES je treba razlagati tako, da nasprotuje zakonodaji države članice, ki omogoča oprostitev od davka od dohodkov pravnih oseb za nekatere dividende, ki so jih zavarovalni�ke družbe rezidentke prejele od družb rezidentk, a izključuje tako oprostitev za podobne dividende, prejete od družb nerezidentk, če to pomeni manj ugodno obravnavo teh zadnjih dividend.
(see paras 63, 67-69, operative part 2)
(Glej točke 63, od 67 do 69 in točko 2 izreka.)
Articles 43 EC and 48 EC must be interpreted as precluding the inclusion, in the tax base of a resident company established in a Member State, of profits made by a controlled foreign company in another Member State, where those profits are subject in that State to a lower level of taxation than that applicable in the first State, unless such inclusion relates only to wholly artificial arrangements intended to escape the national tax normally payable.
Člena 43 ES in 48 ES je treba razlagati tako, da nasprotujeta temu, da se v davčno osnovo družbe rezidentke s sedežem v državi članici vključi dobiček, ki ga je tuja odvisna družba ustvarila v drugi državi članici, kadar za ta dobiček v njej velja raven obdavčitve, ki je nižja od ravni, ki se uporablja v prvi državi, razen če taka vključitev zadeva le povsem umetne konstrukte, namenjene temu, da se obide nacionalni davek, ki bi ga bilo običajno treba plačati.
Nor can such a restriction on the free movement of capital be justified by the need to ensure the cohesion of the tax system.
Tak obdavčitveni ukrep se zato ne sme izvesti takrat, ko se na podlagi objektivnih elementov, ki jih tretje osebe lahko preverijo, izkaže, da je navedena tuja odvisna družba kljub razlogom
Such a tax measure must consequently not be applied where it is proven, on the basis of objective factors which are ascertainable by third parties, that despite the existence of tax motives, that controlled
Čeprav zadevna davčna zakonodaja sloni na zvezi med davčno ugodnostjo in izravnalnim bremenom, tako da za dividende, prejete od družbe nerezidentke, v kateri ima matična družba rezidentka 10 % ali več glasovalnih pravic, predvideva davčni odbitek, bi morala potreba po taki neposredni zvezi voditi ravno do tega, da se enaka davčna ugodnost prizna družbam, ki prejemajo dividende od družb
foreign company is actually established in the host Member State and carries on genuine economic activities there.
davčne narave resnično name�čena v državi članici gostiteljici in v njej opravlja dejanske gospodarske dejavnosti.
Where the legislation of a Member State makes the grant of a tax advantage dependent on satisfying requirements, compliance with which can be verified only by obtaining information from the competent authorities of a third country, it is, in principle, legitimate for that Member State to refuse to grant that advantage if, in particular, because that third country is not under any contractual obligation to provide information, it proves impossible to obtain such information from that country.
Kadar je namreč uporaba davčne ugodnosti v ureditvi države članice odvisna od izpolnitve pogojev, katerih izpolnjevanje se lahko preveri le s pridobitvijo informacij pristojnih organov tretje države, lahko ta država članica načeloma legitimno zavrne odobritev te ugodnosti, če se pridobitev informacij iz te države izkaže za nemogočo, predvsem ker za to tretjo državo ne obstaja pogodbena obveznost predložitve informacij.
However, Articles 43 EC and 48 EC are to be interpreted as not precluding national tax legislation which imposes certain compliance requirements where the resident company seeks exemption from taxes already paid on the profits of that controlled foreign company in the State in which it is resident, provided that the aim of those requirements is to verify that the controlled foreign company is actually established and that its economic activities are genuine without that entailing undue administrative constraints.
Vendar pa je treba člena 43 ES in 48 ES razlagati tako, da ne nasprotujeta nacionalni davčni zakonodaji, ki nalaga nekatere zahteve skladnosti, kadar namerava družba rezidentka uporabiti oprostitev za davke, ki so že bili plačani od dobička te odvisne družbe v državi, v kateri je rezidentka, če je cilj teh zahtev preveriti resničnost namestitve tuje odvisne družbe in dejanskost njenih gospodarskih dejavnosti, ne da bi to vključevalo prekomerne upravne zahteve.
(see paras 95, 97, operative part 4)
(Glej točki 95, 97 in točko 4 izreka.)
(see para. 86, operative part 3)
(Glej točko 86 in točko 3 izreka.)
Articles 56 EC to 58 EC are to be interpreted as not precluding the legislation of a Member State which grants a corporation tax concession in respect of certain dividends received from resident companies by resident companies but excludes such a concession for dividends received from companies established in a nonmember country particularly where the grant of that concession is subject to conditions compliance with which can be verified by the competent authorities of that Member State only by obtaining information from the nonmember
Člene od 56 ES do 58 ES je treba razlagati tako, da ne nasprotujejo zakonodaji države članice, ki priznava davčno ugodnost iz naslova davka od dohodkov pravnih oseb za nekatere dividende, ki jih družbe rezidentke prejmejo od družb rezidentk, tako ugodnost pa izključuje za dividende, prejete od družb s sedežem v tretji državi, zlasti če za odobritev navedene ugodnosti veljajo pogoji, katerih izpolnjevanje lahko pristojni organi te
In the absence of Community legislation, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, including the classification of claims brought by injured parties before national courts and tribunals.
Če ni ureditve Skupnosti, notranji pravni red vsake države članice določi pristojna sodi�ča in postopkovna pravila za pravna sredstva, ki zagotavljajo varovanje pravic, ki jih upravičenim subjektom daje pravo Skupnosti, vključno z opredelitvijo tožb, ki jih pri nacionalnih sodi�čih vložijo o�kodovanci.
Those courts and tribunals are, however, obliged to ensure that individuals have an effective legal remedy enabling them to obtain reimbursement of the tax unlawfully levied on them and the amounts paid to that Member State or withheld by it directly against that tax.
Slednja pa so dolžna zagotavljati, da imajo upravičeni subjekti učinkovito pravno sredstvo, ki omogoča, da jim je vrnjen neupravičeno obračunani davek in s tem davkom neposredno povezani zneski, ki so bili tej državi članici plačani ali jih je zadržala.
As regards other loss or damage which a person may have sustained by reason of a breach of Community law for which a Member State is liable, the latter is under a duty to make reparation for the loss or damage caused to individuals under the conditions set out in the Court’s caselaw, namely that the rule of law infringed must be intended to confer rights on individuals, that the breach must be sufficiently serious, and that there must be a direct causal link between the breach of the obligation resting on the State and the loss or damage sustained by the injured parties, but that does not preclude the State from being liable under less restrictive conditions, where national law so provides.
Glede druge �kode, ki bi jo utrpela oseba zaradi kr�itve prava Skupnosti, za katero je odgovorna država članica, pa je treba ugotoviti, da je ta država članica dolžna povrniti �kodo, ki je bila povzročena posameznikom, pod pogoji, ki so opredeljeni v sodni praksi Sodi�ča, to je, da kr�eno pravno pravilo podeljuje posameznikom pravice, da je kr�itev dovolj resna in da obstaja neposredna vzročna zveza med kr�itvijo obveznosti države in �kodo, ki so jo utrpeli o�kodovanci, kar pa ne izključuje tega, da je na podlagi nacionalnega prava mogoče ugotoviti odgovornost države na podlagi manj omejujočih pogojev.
national court may, in order to establish the recoverable losses, determine whether the injured parties have shown reasonable diligence in order to avoid those losses or to limit their extent and whether, in particular, they availed themselves in time of all legal remedies available to them.
vljanja, ki je prepovedana s členom 43 ES, ali omejitev prostega pretoka kapitala, ki je prepovedana s členom 56 ES, lahko nacionalno sodi�če pri določitvi �kode, ki jo je treba povrniti, preveri, ali so o�kodovanci ravnali z razumno skrbnostjo, da bi se tej �kodi izognili ali da bi zmanj�ali njen obseg, in zlasti, ali so pravočasno uporabili vsa pravna sredstva, ki so jih imeli na voljo.
However, the application of the provisions relating to the freedoms of movement would be rendered impossible or excessively difficult if claims for restitution or compensation based on infringement of those provisions had to be rejected or reduced solely because the companies concerned had not applied to the tax authorities for the benefit of a tax regime which national law, combined, where appropriate, with the relevant provisions of the double taxation conventions, denied them.
Vendar pa bi bila uporaba določb, ki se nana�ajo na prosti pretok, nemogoča ali preveč otežena, če bi bilo treba zahtevke za vračilo ali povrnitev �kode, ki bi temeljili na kr�itvi navedenih določb, zavrniti ali zmanj�ati samo zato, ker zadevne družbe od davčne uprave niso zahtevale priznanja sistema obdavčenja, ki jim ga je nacionalna zakonodaja, po potrebi v povezavi z upo�tevnimi določbami sporazuma o izogibanju dvojnega obdavčevanja, zavrnila.
(see paras 118, 126, 129, 131, operative part 5)
(Glej točke 118, 126, 129, 131 in točko 5 izreka.)
Subject to the right of reparation which flows directly from Community law where those conditions set out in the caselaw are satisfied, it is on the basis of the rules of national law on liability that the State must make reparation for the consequences of the loss and damage caused, provided that the conditions for reparation of loss and damage laid down by national law are not less favourable than those relating to similar domestic claims and are not so framed as to make it, in practice, impossible or excessively difficult to obtain reparation.
Razen pri pravici do od�kodnine, katere neposredna podlaga je pravo Skupnosti, mora namreč država, če so izpolnjeni omenjeni pogoji iz sodne prakse, posledice povzročene �kode odpraviti v okviru nacionalnih predpisov o odgovornosti, pogoji, ki so jih določile nacionalne zakonodaje na področju povrnitve �kode, pa ne smejo biti manj ugodni od pogojev za podobne zahtevke, ki so nacionalnega značaja, in ne smejo biti oblikovani tako, da v praksi onemogočijo ali preveč otežijo pridobitev od�kodnine.
Where it is established that the legislation of a Member State constitutes a restriction on freedom of establishment prohibited by Article 43 EC or a restriction on the free movement of capital prohibited by Article 56 EC, the
Kadar se izkaže, da zakonodaja države članice pomeni omejitev svobode ustana-
In order to determine whether a breach of Community law is sufficiently serious for a Member State to incur liability through loss or damage caused to individuals, it is necessary to take account of all the factors which characterise the situation brought before the national court.
Pri ugotavljanju, ali obstaja dovolj resna kr�itev prava Skupnosti, ki lahko povzroči odgovornost države članice za posameznikom povzročeno �kodo, je treba upo�tevati vse dejavnike, ki so značilni za zadevo, ki je bila predložena nacionalnemu sodi�ču.
Those factors include, in particular, the clarity and precision of the rule
Ti dejavniki obsegajo med drugim stopnjo jasnosti in natančnosti kr�enega pravila, namernost
infringed, whether the infringement and the damage caused were intentional or involuntary, whether any error of law was excusable or inexcusable, and the fact that the position taken by a Community institution may have contributed to the adoption or maintenance of national measures or practices contrary to Community law.
ali nenamernost storjene neizpolnitve ali povzročene �kode, opravičljivost ali neopravičljivost morebitne nepravilne uporabe prava in okoli�čino, da so lahko ravnanja institucije Skupnosti prispevala k sprejetju ali ohranitvi nacionalnih ukrepov ali prakse, ki nasprotujejo pravu Skupnosti.
In a field such as direct taxation, the national court must take into account the fact that the consequences arising from the freedoms of movement guaranteed by the Treaty have been only gradually made clear.
Na področju, kot je področje neposrednih davkov, mora nacionalno sodi�če upo�tevati dejstvo, da so se posledice, ki izhajajo iz prostega pretoka in jih zagotavlja Pogodba, le postopno pokazale.
On any view, a breach of Community law will clearly be sufficiently serious if it has persisted despite a judgment finding the infringement in question to be established or a preliminary ruling or settled caselaw of the Court on the matter,
Vsekakor je kr�itev prava Skupnosti očitno resna, kadar se je ni odpravilo čeprav je bila razgla�ena sodba, v kateri je bila ugotovljena očitna neizpolnitev, sodba o vpra�anju za predhodno odlo-
(see paras 122-124)
(Glej točke od 122 do 124.)
2008 — CASE C-201/05
2008 – ZADEVA C-201/05
23 April 2008 *
SKLEP SODIŠČA (četrti senat) z dne 23. aprila 2008 *
Advocate General: V. Trstenjak, Registrar: R. Grass, the Court proposing to give its decision by reasoned order in accordance with the first subparagraph of Article 104(3) of its Rules of Procedure, after hearing the Advocate General, makes the following
Trstenjak, sodni tajnik: R. Grass, potem ko je predlagalo, da bo odločilo z obrazloženim sklepom v skladu s členom 104(3), prvi pododstavek, Poslovnika, po opredelitvi generalne pravobranilke, sprejema naslednji
This reference for a preliminary ruling concerns the interpretation of Articles 43 EC, 49 EC and 56 EC to 58 EC.
Predlog za sprejetje predhodne odločbe se nana�a na razlago členov 43 ES, 49 ES in od 56 ES do 58 ES.
The reference was made in the course of proceedings between several groups of international companies and the Commissioners of Inland Revenue (the tax authority in the United Kingdom) concerning the taxation of resident companies on the profits made by, and dividends received from, nonresident subsidiary companies.
Ta predlog je bil vložen v sporu med več mednarodnimi skupinami družb in Commissioners of Inland Revenue (davčna uprava Združenega kraljestva) zaradi obdavčitve dobička družb rezidentk, ki so ga ustvarile hčerinske družbe nerezidentke, in dividend, prejetih od takih hčerinskih družb.
In the United Kingdom, corporation tax is governed by the Income and Corporation Taxes Act 1988 (‘ICTA’).
V Združenem kraljestvu je davek od dohodkov pravnih oseb urejen z zakonom iz leta 1988 o dohodnini in davkih od dohodkov pravnih oseb (Income and Corporation Taxes Act 1988, v nadaljevanju: ICTA).
Under section 6 of ICTA, a resident company is subject to corporation tax on its worldwide profits.
V skladu s členom 6 ICTA je družba rezidentka zavezana plačilu davka od dohodkov pravnih oseb iz naslova svojega svetovnega dobička.
Those profits include the profits of branches or agencies through which the company carries on its activities in other States.
Ta obsega dobiček podružnic ali poslovnih enot, prek katerih družba opravlja svoje dejavnosti v drugih državah.
On the other hand, the resident company is not generally taxed on the profits of its subsidiaries, whether resident or non-resident, as those profits arise.
Nasprotno družba rezidentka načeloma ni zavezana plačilu davka od dobička svojih hčerinskih družb, rezidentk ali nerezidentk, ko je ta dobiček ustvarjen.
The taxation of dividends
Obdavčitev dividend
Under section 208 of ICTA, where a United Kingdom-resident company receives dividends from a company that is also resident in that Member State, it is not liable to corporation tax in respect of those dividends.
V skladu s členom 208 ICTA družba rezidentka Združenega kraljestva, kadar prejme dividende od družbe, ki je tudi rezidentka te države članice, iz naslova teh dividend ni zavezana za plačilo davka od dohodkov pravnih oseb.
When a United Kingdom-resident company receives dividends from a company resident outside the United Kingdom, it is liable to corporation tax on those dividends.
Kadar družba rezidentka Združenega kraljestva prejme dividende od družbe, ki je rezidentka zunaj Združenega kraljestva, je iz naslova teh dividend zavezana plačilu davka od dohodkov pravnih oseb.
In such a case, the company receiving those dividends is not entitled to a tax credit and the dividends paid do not qualify as franked investment income. However, under
V takem primeru družba prejemnica navedenih dividend nima pravice do davčnega odbitka in prejete dividende niso opredeljene kot
Such relief is granted either under the legislation in force in the United Kingdom or under a double taxation convention (‘DTC’) concluded by the United Kingdom with the other State.
Vendar pa v skladu s členoma 788 in 790 ICTA uživa olaj�avo iz naslova davka, ki ga je plačala družba razdeljevalka dividend v državi, v kateri je rezidentka, to je olaj�avo, ki se prizna bodisi na podlagi zakonodaje, ki velja v Združenem kraljestvu, bodisi na podlagi sporazuma o izogibanju dvojnega obdavčevanja (v nadaljevanju: SDO), ki ga je Združeno kraljestvo sklenilo s to drugo državo.
Thus, the national legislation allows withholding taxes paid on dividends from a nonresident company to be offset against the liability to corporation tax of a resident company receiving the dividends.
Nacionalna zakonodaja tako omogoča, da se od davka od dohodkov pravnih oseb, ki ga mora plačati družba rezidentka prejemnica dividend odbije pri viru odtegnjene davke od dividend, ki jih je razdelila družba nerezidentka.
Where a resident company receiving dividends either directly or indirectly controls, or is a subsidiary of, a company which directly or indirectly controls not less than 10% of the voting power in the company making the distribution, the relief extends to the underlying foreign corporation tax on the profits out of which the dividends are paid.
Če ta družba rezidentka prejemnica neposredno ali posredno obvladuje – ali če je odvisna družba družbe, ki neposredno ali posredno obvladuje – 10 % ali več glasovalnih pravic družbe razdeljevalke dividend, se olaj�ava raz�iri na tuji temeljni davek od dohodkov pravnih oseb, ki se plača od dobička, od katerega so izplačane dividende.
Relief on that foreign tax is available only up to the amount due in the United Kingdom by way of corporation tax on the income concerned.
Ta tuji davek je lahko predmet olaj�ave samo do vi�ine zneska, ki ga je iz naslova davka od zadevnih dohodkov pravnih oseb treba plačati v Združenem kraljestvu.
Certain specific provisions concern the taxation of investment income, particularly dividends, received by insurance companies on assets allocated to pensions business and life assurance business.
Posebne določbe se nana�ajo na obdavčitev naložbenih dohodkov, zlasti dividend, ki jih prejmejo zavarovalni�ke družbe od sredstev, dodeljenih za pokojninske posle in posle življenjskega zavarovanja.
Section 208 of ICTA does not apply, as a rule, to either pensions business or overseas life assurance business, with the result that dividends from portfolio investments linked to such business are subject to United Kingdom tax calculated in accordance with the principles applicable to the computation of trading profits arising from underwriting.
Člen 208 ICTA se načeloma ne uporablja niti za pokojninske posle niti posle življenjskega zavarovanja v tujini, zaradi česar so dividende, izhajajoče iz portfeljskih naložb, povezanih s temi posli, zavezane plačilu davka Združenega kraljestva, izračunanega v skladu z načeli, ki se uporabljajo za izračun dobička iz poslovanja, izhajajočega iz zavarovanj.
However, prior to 1 July 1997, a life insurance company could, as an exception to that principle, elect that that section should apply as regards dividends received from resident companies, as part of its pensions business.
Vendar pa se je pred 1. julijem 1997 zavarovalnica za življenjsko zavarovanje lahko z odstopanjem od tega načela odločila za uporabo tega člena, kar zadeva dividende, prejete od družb rezidentk na podlagi svojih pokojninskih poslov.
If it did so elect
Če je
2008 — CASE C-201/05 it could not claim payment of the tax credits attached to those dividends.
2008 – ZADEVA C-201/05 uveljavila to možnost, ni mogla zahtevati davčnih odbitkov, povezanih s temi dividendami.
Such an election was not, on the other hand, possible as regards dividends received from nonresident companies, as part of such business.
Taka izbira pa ni bila mogoča, kar zadeva dividende, prejete od družb nerezidentk na podlagi takih poslov.
The legislation on controlled foreign companies
Zakonodaja o tujih odvisnih družbah
The principle whereby a resident company is not taxed on the profits of its nonresident subsidiaries as they arise is subject to a scheme of exceptional arrangements, namely the legislation on controlled foreign companies (‘CFCs’), contained in sections 747 to 756 and Schedules 24 to 26 to ICTA.
Poleg načela, v skladu s katerim družba rezidentka ni zavezana plačilu davka od dobička hčerinskih družb nerezidentk, ko je ta ustvarjen, obstaja tudi sistem odstopanja, to je zakonodaja o tujih odvisnih družbah (v nadaljevanju: TOD), ki jo vsebujejo členi od 747 do 756 in priloge od 24 do 26 k ICTA.