natgillin/translations-raw huggingface dataset:
The Spanish Government examines the quota system and states that, although various financial flows exist between the Spanish State and the Autonomous Community of the Basque Country, a net contribution also exists benefiting the Spanish Ministry of Finance, which is earmarked for the financing of matters assumed by the State and not by the Basque Country.
Španska vlada opisuje sistem finančnih prispevkov in poudarja, da med Španijo in Baskovsko avtonomno skupnostjo sicer obstajajo različni finančni tokovi, vendar obstaja tudi neto prispevek te skupnosti, ki ga plačuje �panskemu ministrstvu za finance in je namenjen financiranju področij v državni pristojnosti in ne v pristojnosti Baskije.
It stresses the point that the tax changes adopted by the competent institutions of the Historical Territories do not alter either the financial flows between the State and the Basque Country or the quantum of services provided by the State.
Zatrjuje, da davčne spremembe, ki jih sprejemajo pristojne institucije zgodovinskih ozemelj, ne spreminjajo niti finančnih tokov med državo in Baskijo niti obsega storitev, ki jih zagotavlja država.
It concludes from this that, from both the political and the economic points of view, the Historical Territories assume the consequences of their decisions in the tax field.
Njen sklep je, da zgodovinska ozemlja prevzemajo posledice svojih odločitev na davčnem področju tako s političnega kot gospodarskega vidika.
The Italian Government is of the view that the fact that the Spanish State may have exclusive competence in sectors such as the monetary system, basic rules and coordination of general economic planning, financial rules governing the social security system, and public works of general benefit does not call into question the existence of a sufficient degree of economic and financial autonomy.
Italijanska vlada meni, da zgolj dejstvo, da ima �panska država izključne pristojnosti na področjih, kot so monetarni sistem, podlage za splo�no načrtovanje gospodarskih dejavnosti in usklajevanje tega načrtovanja, ekonomska ureditev socialne varnosti in javna dela v splo�nem interesu, ne dopu�ča dvoma o obstoju zadostne stopnje gospodarske in finančne avtonomije.
The United Kingdom is of the view that the fact that the Spanish State retains some control over the general economic framework and that a quota contributing to the cost of burdens assumed by that State exists does not appear to be incompatible with
Vlada Združenega kraljestva meni, da dejstva, da je �panska država zadržala določen nadzor nad splo�nim gospodarskim okvirom, in finančnega prispevka k bremenom, ki jih prevzema ta država, ni mogoče obravnavati kot neskladna z merilom gospodarske
UGT-RIOJA AND OTHERS the economic and financial autonomy criterion, inasmuch as the tax rate has no effect on the amount of that quota.
UGT-RIOJA IN DRUGI in finančne avtonomije, če stopnja obdavčenja ne vpliva na vi�ino tega finančnega prispevka.
The Commission claims, first, that, where it is a question of examining whether or not a tax measure constitutes State aid, it is not appropriate to take into account the ‘call effect’, namely the creation of undertakings and thus, the tax revenue growth which a reduction in taxes might lead to, an effect which could not be determined a priori.
Komisija zatrjuje, prvič, da pri preučevanju, ali je določen davčni ukrep državna pomoč, ni dopustno upo�tevati učinka privabljanja, in sicer ustanavljanja podjetij in s tem vi�jih davčnih prihodkov, kar bi lahko povzročilo znižanje davkov, saj takega učinka ni mogoče predvideti vnaprej.
In any event, the question whether a measure constitutes State aid must be examined on a case-by-case basis, at the level of the beneficiary company at a particular time.
Ali je ukrep državna pomoč, je treba vsekakor presojati za vsak posamezen primer posebej v določenem času, in sicer z vidika podjetja upravičenca.
Second, it claims that the examination of the economic autonomy of a given territory calls for an analysis of all the financial transfer mechanisms and the solidarity mechanisms, even if they are not presented as such (for example, the single social security fund mechanism, the State’s guarantee of a minimum public service, etc.).
Drugič, opozarja, da preučitev gospodarske avtonomije določenega območja zahteva analizo vseh sistemov finančnih transferjev in sistemov solidarnosti, čeprav morda niso razpoznavni kot taki (na primer sistem enotne blagajne socialnega zavarovanja, minimalna raven javnih storitev, ki jo zagotavlja država, itd.).
Third, the Commission claims that, rather than the objective pursued by State interventions, it is the effects of a tax measure which must be taken into account in order to verify whether a tax measure constitutes State aid.
Komisija poudarja, tretjič, da je treba za preizkus, ali je davčni ukrep državna pomoč, upo�tevati učinke tega ukrepa in ne ciljev posredovanja države.
It points out, in that context, that the fact that a territory is endowed with very extensive areas of competence in the tax field and has control of its revenue does not necessarily imply that it plays a fundamental role in defining the political and economic environment.
V tem smislu opozarja, da dejstvo, da ima določeno ozemlje �iroke pristojnosti na davčnem področju in nadzira svoje prihodke, ne pomeni nujno, da ima temeljno vlogo pri opredelitvi svojega gospodarskega okolja.
The Commission emphasises in that regard the importance of the constitutional principle of solidarity, which constitutes a limit to the financial autonomy of the Historical Territories and must guarantee a minimum level of services throughout Spanish territory.
Komisija v zvezi s tem poudarja pomembnost ustavnega načela solidarnosti, ki omejuje finančno avtonomijo zgodovinskih ozemelj in mora zagotavljati minimalno raven storitev na celotnem �panskem ozemlju.
The Commission examines more specifically the Inter-territorial Compensation Fund, provided for in Article 158(2) of the Constitution.
Komisija podrobneje opisuje medteritorialni izravnalni sklad iz člena 158(2) ustave.
According to the Commission, the very existence of that fund indicates that the Historical Territories do not assume the financial consequences of a decision to reduce the tax rate or to increase authorised deductions.
Po njenem mnenju je že iz samega obstoja tega sklada mogoče sklepati, da zgodovinska ozemlja ne prevzemajo finančnih posledic odločitve o znižanju davčne stopnje ali povečanju dovoljenih odbitkov.
As regards the quota, the Commission concludes from analysis of the quota mechanism that it is calculated with reference to the revenue of the Historical Territories in relation to that of the State and that, consequently, it constitutes a solidarity mechanism.
V zvezi s finančnim prispevkom na podlagi analize njegovega ustroja sklepa, da se ta prispevek izračunava na podlagi razmerja med relativnimi prihodki zgodovinskih ozemelj in države ter zato pomeni mehanizem solidarnosti.
Moreover, there are other financial transfers, such as the adjustments and compensations in respect of direct and indirect taxes, which are
Poleg tega naj bi obstajali �e drugi finančni transferji, kot so popravki in izravnave na podlagi neposrednih in posrednih davkov, ki jih je treba prav tako
2008 — JOINED CASES C-428/06 TO C-434/06 also solidarity mechanisms, since certain forms of compensation are calculated with reference to that revenue of the Historical Territories.
2008 – ZADEVA C-428/06 obravnavati kot mehanizme solidarnosti, saj naj bi se nekatere oblike izravnave izračunavale na podlagi navedenih relativnih prihodkov.
With regard to social security, the Commission relies on a report of the Ministry of Employment and Social Affairs relating to the years 1999-2005.
V zvezi s socialno varnostjo se Komisija sklicuje na poročilo ministra za delo in socialne zadeve za leta od 1999 do 2005.
In the pensions field, for example, in 2005, the system showed a deficit of EUR 311 million in the Autonomous Community of the Basque Country.
Leta 2005 naj bi na primer pokojninski sistem v Baskovski avtonomni skupnosti zabeležil primanjkljaj v vi�ini 311 milijonov EUR.
The Commission concludes from this that social security services and benefits are financed by the other Autonomous Communities.
Komisija iz tega sklepa, da storitve na področju socialne varnosti financirajo druge avtonomne skupnosti.
As the financing of deficits forms part of the non-assumed powers, the Autonomous Community of the Basque Country contributes to them through the quota.
Ker spada financiranje primanjkljaja med pristojnosti, ki jih ne prevzemajo avtonomne skupnosti, naj bi Baskovska avtonomna skupnost h kritju tega primanjkljaja prispevala s svojim finančnim prispevkom.
Since that quota is calculated on the revenue relating to that Autonomous Community, the system established in order to compensate for the social security deficit constitutes a solidarity mechanism.
Glede na to, da pa se ta izračunava na podlagi relativnih prihodkov te skupnosti, naj bi sistem za izravnavo primanjkljaja pomenil mehanizem solidarnosti.
Having regard to all of the foregoing, the Commission concludes that the Historical Territories do not assume all the financial consequences of measures to reduce the tax rate or to increase authorised deductions.
Komisija na podlagi vseh teh ugotovitev sklepa, da zgodovinska ozemlja ne prevzemajo vseh finančnih posledic znižanja davčne stopnje ali povečanja dovoljenih odbitkov.
Consequently, the third condition set out in paragraph 67 of Portugal v Commission is not satisfied.
Zato meni, da ni izpolnjen tretji pogoj iz točke 67 zgoraj navedene sodbe Portugalska proti Komisiji.
As is apparent from paragraph 67 of Portugal v Commission, one condition for an infraState body to enjoy economic and financial autonomy is that the financial consequences of a reduction of the national tax rate for undertakings in the region must not be offset by aid or subsidies from other regions or central government.
Iz točke 67 zgoraj navedene sodbe Portugalska proti Komisiji izhaja, da je pogoj, da se poddržavni enoti prizna gospodarska in finančna avtonomija, to, da finančnih posledic znižanja stopnje obdavčitve, ki se uporablja za podjetja v regiji, ni mogoče izravnati s pomočjo ali subvencijami iz drugih regij ali osrednje vlade.
The financial transfers between the Spanish State and the Autonomous Community of the Basque Country are governed by the Economic Agreement and the Law of 2002 on the quota.
Finančne transferje med �pansko državo in Baskovsko avtonomno skupnostjo ureja finančni sporazum in zakon iz leta 2002 o finančnem prispevku.
It is necessary, therefore, to examine those provisions first, in order to ascertain whether they may have the effect of compensation, by the State, for the financial consequences of a tax measure adopted by the foral authorities.
Najprej je treba torej preučiti te določbe, da bi ugotovili, ali lahko učinkujejo tako, da �panska država izravnava finančne posledice davčnih ukrepov, ki jih sprejemajo foralni organi.
The method of calculating the quota is particularly complex.
Metoda izračuna finančnega prispevka je zelo zapletena.
The first stage of that calculation consists in evaluating the amounts of the burdens assumed by the State in the whole of the Kingdom of Spain concerning the areas of competence which are not assumed by the Autonomous Community of the Basque Country.
V prvi fazi tega izračuna naj bi se ocenila vi�ina bremen, ki jih prevzema država na celotnem ozemlju Kraljevine Španije v zvezi s pristojnostmi, ki jih ni prevzela Baskovska avtonomna skupnost.
An attribution rate is applied to that amount which must, generally, reflect the relative weight of the Basque economy within the whole Kingdom of Spain.
Tako dobljenemu znesku naj bi se dodal količnik obremenitve, ki mora načeloma odražati relativno težo baskovskega gospodarstva v celotnem gospodarstvu Kraljevine Španije.
Lastly, various adjustments are made which are designed to perfect the estimate of the revenue received by the different entities with regard to various taxes.
Nazadnje naj bi se uporabile različne oblike izravnave, s katerimi naj bi se zagotovila natančnej�a ocena prihodkov, ki jih iz različnih davkov prejmejo različni subjekti.
It is apparent from the observations submitted to the Court that the amount of the tax revenue of the Historical Territories does not have any impact on the first stage of the calculation, which consists exclusively of an assessment of the various burdens assumed by the Spanish State.
Iz stali�č, predloženih Sodi�ču, izhaja, da vi�ina davčnih prihodkov zgodovinskih ozemelj ne vpliva na prvo fazo izračuna, pri kateri gre izključno za oceno različnih bremen, ki jih prevzema �panska država.
With regard to the adjustments, it is only indirectly that they might be affected by a foral law establishing an income tax structure which is more favourable for taxpayers to whom that law applies.
Na popravke pa naj bi lahko posamezen foralni predpis, s katerim se za zavezance, za katere se uporablja, uvede ugodnej�e obdavčenje, vplival le posredno.
One of the essential data for the calculation of the quota is the attribution rate, currently set at 6.24%.
Eden od bistvenih podatkov izračuna finančnega prispevka naj bi bil količnik obremenitve, ki trenutno zna�a 6,24 %.
In that regard, it is clear from the arguments presented to the Court that, although that rate is determined on the basis of economic data, it is, however, set during what are essentially political negotiations between the Spanish State and the Autonomous Community of the Basque Country.
V zvezi s tem iz razprave pred Sodi�čem izhaja, da se o količniku sicer odloča na podlagi ekonomskih podatkov, vendar se ga določi v pogajanjih med Španijo in Baskovsko avtonomno skupnostjo, ki so v bistvu politična.
A decision to reduce the tax rate thus does not necessarily have an impact on the level of that rate.
Odločitev o znižanju davčne stopnje naj torej ne bi nujno vplivala na vi�ino tega količnika.
At the hearing, the Commission called into question the current attribution rate, contending that it was undervalued and that, consequently, the Historical Territories contribute less that they should to State burdens.
Komisija je na obravnavi podvomila o veljavnem količniku obremenitve in menila, da je določen prenizko ter da zgodovinska ozemlja zato k državnim bremenom prispevajo manj, kot bi morala.
It is necessary, however, to
Vendar je treba �e enkrat opozoriti, da je Sodi�če pristojno
2008 — JOINED CASES C-428/06 TO C-434/06 point out once again that the Court has jurisdiction only to interpret Article 87(1) EC and not to decide, in the main proceedings, whether the attribution rate calculated pursuant to the Law of 2002 on the quota was correctly calculated from the economic perspective, or whether it was undervalued.
2008 – ZADEVA C-428/06 le za razlago člena 87(1) ES, ne pa tudi za presojo, ali je bil količnik obremenitve v postopkih v glavni stvari, ki se izračunava na podlagi zakona iz leta 2002 o finančnem prispevku, z ekonomskega vidika izračunan pravilno in ali je določen prenizko.
It is necessary, however, to point out that an undervaluation of the attribution rate is capable of constituting merely an indicator that the Historical Territories lack economic autonomy.
Opozoriti pa je treba tudi, da bi lahko prenizka stopnja navedenega količnika pomenila le znak, da zgodovinska ozemlja niso gospodarsko avtonomna.
There must be compensation, namely, a causal relationship between a tax measure adopted by the foral authorities and the amounts assumed by the Spanish State.
Obstajati mora torej izravnava, torej vzročna zveza med davčnim ukrepom, ki ga sprejmejo foralni organi, in vi�ino bremen �panske države.
As has been stated before the Court, the attribution rate is set on the basis of economic data during political negotiations in which the Spanish State participates and in the context of which it defends the national interest and that of the other regions of the Kingdom of Spain.
Kot je bilo navedeno pred Sodi�čem, se količnik na podlagi ekonomskih podatkov določi v političnih pogajanjih, v katerih sodeluje �panska država in v okviru katerih ta zastopa nacionalni interes in interes drugih regij Kraljevine Španije.
It is for the national court to determine whether that process of setting the rate has the aim of permitting the central government to compensate the cost of a subsidy or a tax measure adopted by the Historical Territories which is of benefit to undertakings.
Predložitveno sodi�če je dolžno ugotoviti, ali je namen takega postopka določitve osrednji vladi omogočiti, da izravna stro�ke subvencije ali davčnega ukrepa zgodovinskih ozemelj, ki daje prednost podjetjem.
Likewise, it is for that court to examine the effects of that process and to verify whether, because of the methodology adopted and the economic data taken into account, the setting of the attribution rate and, more generally, the calculation of the quota may have the effect of causing the Spanish State to compensate the consequences of a tax measure adopted by the foral authorities.
To sodi�če mora preučiti tudi učinke tega postopka in preizkusiti, ali določitev količnika obremenitve in, splo�neje, izračun finančnega prispevka zaradi uporabljene metodologije in upo�tevanih ekonomskih podatkov lahko učinkujeta tako, da mora �panska država izravnati posledice davčnega ukrepa, ki ga sprejmejo foralni organi.
In its written observations, the Commission also contends that a number of other financial transfers which compensate for tax measures reducing taxes also exist, such as those resulting from the existence of a single social security fund, a minimum public service guaranteed by the State or the Inter-territorial Compensation Fund.
Komisija v pisnih stali�čih zatrjuje tudi to, da obstajajo �tevilni drugi finančni transferji, s katerimi se izravnavajo davčni ukrepi zniževanja davkov, na primer transferji, ki izhajajo iz enotne blagajne socialnega zavarovanja, minimalnih javnih storitev, ki jih zagotavlja država, ali medteritorialnega izravnalnega sklada.
Moreover, at the hearing, the Commission referred to transfers and subsidies of considerable amounts to public authorities of the Autonomous Community of the Basque Country which are not taken into account in the calculation of the quota.
Na obravnavi pa so bili omenjeni tudi precej visoki transferji in subvencije javnim organom Baskovske avtonomne skupnosti, ki naj se ne bi upo�tevali v izračunu finančnega prispevka.
In that regard, if financial compensation may be declared and specific, it may also be hidden and result only from the actual examination of the financial flows existing between the infraState body concerned, the Member State which it comes under and the other regions of that Member State.
V zvezi s tem je lahko finančna izravnava jasna in določena, lahko pa je tudi prikrita in izhaja le iz konkretne preučitve finančnih tokov med zadevno poddržavno enoto, državo članico, ki ji pripada, in drugimi regijami te države članice.
That examination may indicate that a tax reduction decision adopted by the infraState body results in larger financial transfers in its favour, because of the calculation methods used in order to determine the amounts to be transferred.
Taka preučitev lahko namreč pokaže, da so posledica odločitve o znižanju davka, ki jo sprejme poddržavna enota, zaradi načina izračuna, ki se uporablja za določitev vi�ine transferjev, večji finančni transferji v njeno korist.
However, as the Advocate General stated in point 109 of her Opinion and contrary to what the Commission appears to be claiming, the mere fact that it appears from a general examination of the financial relations between the central State and its infraState bodies that there are financial transfers between the former and the latter, cannot, in itself, suffice to demonstrate that those bodies do not assume the financial consequences of the tax measures which they adopt and, accordingly, that they do not enjoy financial autonomy, since such transfers may take place for reasons unconnected with the tax measures.
Vendar pa, kot je v bistvu poudarila generalna pravobranilka v točki 109 sklepnih predlogov in nasprotno od tega, kar – kot se zdi – zatrjuje Komisija, preprosto dejstvo, da iz splo�ne presoje finančnih razmerij med osrednjo državo in njenimi poddržavnimi enotami izhaja, da obstajajo finančni transferji navedene države v korist teh subjektov, samo po sebi ne zado�ča za dokaz, da ti subjekti ne prevzemajo finančnih posledic davčnih ukrepov, ki jih sprejemajo, in zato nimajo finančne avtonomije, saj lahko za take transferje obstajajo razlogi, ki niso v ničemer povezani z navedenimi davčnimi ukrepi.
In the main proceedings, it is common ground that the areas of competence of the Historical Territories are limited by, inter alia, the different principles relied on before the Court and, more specifically, by that of fiscal harmonisation.
V postopkih v glavni stvari se ne izpodbija, da so pristojnosti zgodovinskih ozemelj med drugim omejene z različnimi načeli, na katere je bilo opozorjeno pred Sodi�čem, zlasti z načelom davčnega usklajevanja.
Having regard to those limits, it is necessary to examine whether the foral laws adopted by the Historical Territories may result in hidden compensation in sectors such as social security, the guarantee of minimum public services by the Spanish State, or in the functioning of the Inter-territorial Compensation Fund, as the Commission in particular asserts.
Ob upo�tevanju teh meja je treba preučiti, ali lahko foralni predpisi, ki jih sprejemajo zgodovinska ozemlja, privedejo do prikrite izravnave v sektorjih, kot so socialna varnost ali minimalne javne storitve, ki jih zagotavlja �panska država, ali celo v delovanju medteritorialnega izravnalnega sklada, kot to zatrjuje zlasti Komisija.
In that regard, it is necessary to observe that the Commission has failed to give precise details of its allegations.
V zvezi s tem je treba ugotoviti, da ta svojih trditev ni natančno obrazložila.
Lastly, with regard to the Commission’s argument, stated at the hearing, that the tax measures in dispute do not apply to all undertakings established in or to all production of goods carried out in the Historical Territories, suffice it to state that this cannot affect the foregoing analysis since it is not contested that, in accordance with the Court’s findings at paragraph 62 of Portugal v Commission, those measures apply to all the undertakings or all production of goods coming, in accordance with the rule on allocation of fiscal powers used by the Member State concerned and that infraState body, within the competence of the latter.
Nazadnje v zvezi s trditvijo, ki jo je Komisija podala na obravnavi, da se sporni davčni ukrepi ne nana�ajo na vsa podjetja oziroma na proizvodnjo vsega blaga na zgodovinskih ozemljih, zado�ča ugotovitev, da ta trditev ne more vplivati na zgoraj podano analizo, saj je ugotovljeno, da se navedeni ukrepi – v skladu z ugotovitvijo, ki jo je Sodi�če podalo v točki 62 zgoraj navedene sodbe Portugalska proti Komisiji – nana�ajo na vsa podjetja oziroma vso proizvodnjo, za katere je v skladu z ureditvijo delitve davčne pristojnosti med zadevno državo članico in to poddržavno enoto pristojna slednja.
In any event, it is not for this Court to declare whether the foral laws at issue in the main proceedings constitute State aid within the meaning of Article 87(1) EC.
Nikakor pa Sodi�če ne more ugotavljati, ali so zadevni foralni predpisi v postopkih v glavni stvari državne pomoči v smislu člena 87(1) ES.