natgillin/translations-raw huggingface dataset:
For the further examination, it must be assumed that the lower tax rate and the special deductions provided for by the provincial tax rules in derogation from the central State provisions result in shortfalls in tax revenue at least in a certain assessment period.
Pri nadaljnjem raziskovanju je treba izhajati iz tega, da so zaradi nižje davčne stopnje in posebnih odbitkov, ki jih z odstopanjem od državnih predpisov predvidevajo lokalni davčni predpisi, v vsakem primeru v določenem obdobju za odmero davka davčni prihodki manj�i.
The claim made by the Historical Territories that their tax policy actually increases tax revenue in the longer term because more undertakings become established there must be disregarded.
Trditev zgodovinskih ozemelj, da njihova davčna politika dolgoročno dejansko zvi�uje davčne prihodke, saj je na njihovem ozemlju ustanovljenih več podjetij, ne gre upo�tevati.
If such a defence were accepted in examining aid, the prohibition on aid would be practically redundant.
Če bi dopustili tako obrambo v okviru preizkusa pomoči, prepoved pomoči ne bi imela nobenega učinka več.
State aid is often granted with the aim of promoting positive economic development among the favoured undertakings, with the result that the ‘investment’ is ultimately profitable for the State by creating jobs, easing the burden on social security schemes and returning tax revenue. 44
Državne pomoči se namreč pogosto dovolijo za spodbujanje pozitivnega gospodarskega razvoja podjetij, ki uživajo ugodnosti, tako da je na koncu „investicija“ zaradi ustvarjanja delovnih mest, razbremenitve sistemov socialnega zavarovanja in vračila davkov donosna za državo. 44
Financial autonomy on the part of the infraState structure is not always to be rejected where following this general examination there is, on balance, a financial transfer from the central State to the local or regional authority.
Pri tem ni vedno mogoče zanikati obstoj finančne avtonomije poddržavne enote, če se že pri opazovanju celote per saldo ugotovi finančni transfer centralne države lokalni ali regionalni skupnosti.
Such a financial transfer can take place for a variety of reasons which have no connection with the local or regional tax rules.
Tak finančni transfer ima lahko namreč različne razloge, ki niso v ničemer povezani z regionalnimi ali lokalnimi davčnimi predpisi.
The main instrument in financial relations between the central State and the Autonomous Community of the Basque Country, and indirectly also the Historical
Ustrezen instrument finančnih razmerij med centralno državo in Baskovsko avtonomno skupnostjo in posredno tudi med zgodovinskimi ozemlji je tako imenovani
In order to establish a connection between such financial transfers and the local tax legislation, at least two requirements must therefore be satisfied.
Za ugotovitev povezave med takimi finančnimi tokovi in lokalno davčno zakonodajo morata biti izpolnjena vsaj dva pogoja.
First of all, the level of the local tax revenue must be included as a parameter in determining any financial transfer.
Prvič, vi�ina lokalnih davčnih prihodkov mora biti splo�no upo�tevana kot dejavnik pri določanju morebitnih finančnih transferjev.
UGT-RIOJA AND OTHERS
UGT-RIOJA IN DRUGI in je lahko v naslednjih letih predmet nadaljnjih prilagoditev.
Territories, to which the national court and the parties in the proceedings before the Court of Justice refer, is the quota (cupo).
finančni prispevek (Cupo), na katerega se sklicujejo predložitveno sodi�če in udeleženci v postopku pred Sodi�čem.
The quota system has its basis in Article 42(2)(d) to (f) of the Statute of Autonomy, Article 48 et seq. of the Economic Agreement and the Law on the quota in the fiveyear period 2002 to 2006.
Sistem finančnega prispevka ima svojo podlago v členu 42(2) črke od d do f avtonomnega statuta, členu 48 in naslednjih finančnega sporazuma ter zakonu o finančnem prispevku v petletnem obdobju 2002–2006.
Ultimately, the majority of the tax revenue is transferred by the Historical Territories to the Autonomous Community of the Basque Country and the central State.
Navsezadnje gre pri tem za prenos pretežnega dela davčnih prihodkov od zgodovinskih ozemelj na Baskovsko avtonomno skupnost in centralno državo.
That transfer is necessary because a large part of the tax revenue goes to the Historical Territories, whilst the majority of the State contributions are made by the central State and the Autonomous Community.
Ta transfer je nujen, ker večina davčnih prihodkov pripada zgodovinskim ozemljem, državne storitve pa opravljata predvsem centralna država in avtonomna skupnost.
It is difficult to assess the extent to which the tax revenue of the Historical Territories and changes thereto on the basis of the contested rules influence the level of the financial transfer from them or from the Autonomous Community of the Basque Country to the State.
Težko je presoditi, koliko davčni prihodki zgodovinskih ozemelj in njihove spremembe na podlagi spornih določb vplivajo na vi�ino njihovega finančnega transferja oziroma na vi�ino transferja Baskovske avtonomne skupnosti državi.
On the whole, the explanations given by the parties in their written statements and in response to a question asked by the Court at the hearing give the impression that the definition of the quota represents something of a political compromise and is not a direct consequence of the change to certain economic parameters, including the level of the tax revenue.
Pojasnila udeležencev v vlogah in pojasnila na podlagi ustreznega vpra�anja Sodi�ča na ustni obravnavi dajejo vtis, da je določitev finančnega prispevka bolj politični kompromis kot pa neposreden vpliv sprememb določenih gospodarskih dejavnikov, kot je zlasti vi�ina davčnih prihodkov.
This is clearly shown by the fact that the attribution coefficient, which is actually intended to create a link to the proportionate amount of tax revenue of the Historical Territories, has not been changed for more than 25 years, even though tax revenue has certainly been subject to fluctuations.
Na to kaže že samo okoli�čina, da razdelitveni faktor, ki naj bi dejansko vzpostavil povezavo s sorazmerno vi�ino davčnih prihodkov zgodovinskih ozemelj, ni bil spremenjen več kot 25 let, čeprav so davčni prihodki dejansko nihali.
In very simple terms, the level of the overall quota of the Basque Country, made up of the individual quotas of each of its Historical Territories and paid to the State budget, is determined in the following steps.
Zelo poenostavljeno se vi�ina skupnega prispevka Baskije, ki je sestavljen iz delnih prispevkov zgodovinskih ozemelj, predloži državnemu proračunu v naslednjih korakih.
The expenditure for the functions of the State which the regions do not themselves perform is calculated, it being assumed notionally that all Spanish regions perform functions to the same extent as the Basque Country.
Izračunajo se izdatki za naloge države, ki jih ne opravljajo same pokrajine, pri čemer se domneva, da vse �panske pokrajine opravljajo naloge v enakem obsegu kot Baskija.
A coefficient is then applied, which is intended to correspond to the share of the revenue of the Historical Territories compared with the State as a whole.
Nato se uporabi faktor, ki naj bi ustrezal deležu prihodkov zgodovinskih ozemelj v razmerju do centralne države.
Since 1981 that coefficient has remained unchanged at 6.24%.
Ta faktor je od leta 1981 nespremenjen in zna�a 6,24 %.
Various adjustments and corrections not directly connected with the level of the tax revenue are then made.
Sledijo različne prilagoditve in popravki, ki pa niso neposredno povezani z vi�ino davčnih prihodkov.
This produces a sum which the Basque Country must pay to the State.
Na koncu se oblikuje znesek, ki ga mora Baskija odvesti državi. V izhodi�čnem letu 2002 je zna�al približno milijardo evrov
In any case, the Spanish Government takes the view that changes to the tax revenue of the Historical Territories do not influence the amount of the quota.
Španska vlada meni, da sprememba davčnih prihodkov zgodovinskih ozemelj ne vpliva na vi�ino finančnega prispevka.
If the referring court were to come to the same conclusion and no other compensatory mechanisms were to intervene, there would be sufficient financial autonomy on the part of the Historical Territories.
Če bo predložitveno sodi�če sprejelo enak sklep in če ne bodo uporabljeni drugi kompenzacijski mehanizmi, bi bila finančna avtonomija zgodovinskih ozemelj zadostna.
The question referred by the Tribunal Superior de Justicia del País Vasco must therefore be answered as follows:
Tako je treba na predhodno vpra�anje Tribunal Superior de Justicia del País Vasco odgovoriti:
Article 87(1) EC must be construed as meaning that the tax rules adopted by a local authority in a Member State, which apply in the same way to all undertakings subject to its fiscal sovereignty and which are more favourable than the general tax rules of that Member State, do not constitute an advantage for certain undertakings and the production of certain goods where the local authority has sufficient autonomy in the exercise of its legislative powers in the field of tax law.
Člen 87(1) ES je treba razlagati tako, da davčna ureditev lokalne skupnosti države članice, ki enako velja za vsa podjetja, ki so v njeni davčni pristojnosti, in je ugodnej�a od splo�nih davčnih predpisov te države članice, ne obravnava ugodneje določenih podjetij in proizvodnje posameznega blaga, če ima lokalna skupnost zadostno avtonomijo pri izvajanju svojih zakonodajnih pristojnosti na področju davčnega prava.
Such autonomy requires that:
Avtonomija je zadostna, če
— the local authority has institutional independence,
– je lokalna skupnost institucionalno samostojna,
— the central State cannot have decisive influence in the procedure leading to the adoption of the local tax rules (procedural organisational autonomy),
– centralna država v postopku izdaje lokalnega davčnega predpisa ne more imeti odločilnega vpliva (formalna organizacijska avtonomija),
— the local authority has sufficiently wide discretion in organising its tax rules, which allow it to pursue independent finance policy aims (substantive organisational autonomy) and
– ima lokalna skupnost pri oblikovanju davčnih predpisov zadostno diskrecijo, ki ji omogoča uresničevanje samostojnih finančnopolitičnih ciljev (vsebinska organizacijska avtonomija), in
— the local authority itself bears financial responsibility for shortfalls in tax revenue stemming from the rules which are more favourable than the general tax legislation (financial autonomy).
– lokalna skupnost sama finančno odgovarja za nižje davčne prihodke, kar je posledica predpisov, ki so v primerjavi s splo�nim davčnim pravom ugodnej�i (finančna avtonomija).
REFERENCES for a preliminary ruling under Article 234 EC, from the Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Spain), made by decisions of 20 September 2006 (C-428/06, C-429/06 and C-431/06 to C-434/06) and of 29 September 2006 (C-430/06), received at the Court on 18 October 2006, in the proceedings
V združenih zadevah od C-428/06 do C-434/06, katerih predmet so predlogi za sprejetje predhodne odločbe na podlagi člena 234 ES, ki jih je vložilo Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Španija) z odločbami z dne 20. septembra 2006 (C-428/06, C-429/06 in od C-431/06 do C-434/06) in z dne 29. septembra 2006 (C-430/06), ki so prispele na Sodi�če 14. septembra 2007, v postopkih
* Language of the cases: Spanish.
* Jezik postopka: �pan�čina.
2008 — JOINED CASES C-428/06 TO C-434/06
2008 – ZADEVA C-428/06
The present references for a preliminary ruling concern the interpretation of Article 87(1) EC.
Predlogi za sprejetje predhodne odločbe se nana�ajo na razlago člena 87(1) ES.
The Spanish Constitution of 1978
Španska ustava iz leta 1978
Articles 2, 31(1), 137 to 139 and 143(1) of the Spanish Constitution of 1978 (‘the Constitution’) are worded as follows:
Členi 2, 31(1), od 137 do 139 in 143(1) �panske ustave iz leta 1978 (v nadaljevanju: ustava) določajo:
The Constitution is based on the indissoluble unity of the Spanish nation, the common and indivisible country of all Spaniards.
Ustava temelji na nedeljivi enotnosti �panskega naroda, skupni in nedeljivi domovini vseh Špancev.
It recognises and guarantees the right to autonomy of the nationalities and regions of which it is composed, and the solidarity among them all.
Priznava in zagotavlja pravico do avtonomije narodnosti in pokrajin, iz katerih je sestavljena, ter solidarnost med njimi.
Everyone shall contribute to sustain public expenditure according to his or her economic capacity through a fair tax system based on the principles of equality and progressive taxation, which shall not in any event be confiscatory in scope.
Vsi prispevajo k plačevanju javnih izdatkov v skladu s svojo finančno zmožnostjo in na podlagi pravičnega davčnega sistema, ki temelji na načelih enakosti in progresivnosti in ki nikakor ne sme privesti do pretirane obdavčitve.
Title VIII — Territorial Organisation of the State
Naslov VIII – Teritorialna ureditev države
Chapter 1 — General Principles
Prvo poglavje – Splo�na načela
The State is organised territorially into municipalities, provinces and Autonomous Communities which may be constituted.
Državno ozemlje je razdeljeno na občine, province in avtonomne skupnosti, ki se bodo ustanovile v prihodnje.
The State shall guarantee the effective implementation of the principle of solidarity laid down in Article 2 of the Constitution by endeavouring to establish a fair and adequate economic balance between the different parts of Spanish territory and taking into special consideration the circumstances pertaining to those which are islands.
Država zagotavlja učinkovito uresničevanje načela solidarnosti, določenega v členu 2 ustave, tako da se zavzema za vzpostavitev primernega in pravičnega gospodarskega ravnotežja med različnimi deli državnega ozemlja; zlasti upo�teva položaj otokov.
The differences between the Statutes of the individual Autonomous Communities may not in any event imply economic or social privileges.
Razlike med statuti posameznih avtonomnih skupnosti nikakor ne smejo ustvarjati gospodarskih ali socialnih privilegijev.
All Spaniards have the same rights and obligations in any part of the State territory.
Vsi Španci imajo na celotnem državnem ozemlju enake pravice in obveznosti.
No authority may adopt measures which directly or indirectly obstruct freedom of movement and establishment of persons or free movement of goods throughout Spanish territory.
Noben organ ne sme sprejeti ukrepov, ki bi neposredno ali posredno omejevali prosto gibanje in svobodo ustanavljanja ali prost promet blaga na celotnem �panskem državnem ozemlju.
Chapter 3 — Autonomous Communities
Poglavje III – Avtonomne skupnosti
In the exercise of the right to autonomy recognised in Article 2 of the Constitution, bordering provinces with common historical, cultural and economic characteristics, the island territories and the provinces constituting a historical regional entity may accede to self-government and form Autonomous Communities in accordance with the provisions of [Title VIII] and the respective Statutes [of Autonomy].’
V okviru izvajanja pravice do avtonomije, priznane v členu 2 ustave, lahko sosednje province s skupnimi zgodovinskimi, kulturnimi in gospodarskimi značilnostmi ter otoki in province, ki sestavljajo zgodovinsko regionalno enoto, pridobijo pravico do samoupravljanja in se na podlagi določb [naslova VIII] in ustreznih statutov ustanovijo kot avtonomne skupnosti.“
Article 148 of the Constitution, which describes the matters in respect of which the autonomous communities may exercise competences, is worded as follows:
Člen 148 ustave, v katerem so navedena področja, na katerih lahko avtonomne skupnosti izvr�ujejo pristojnosti, določa:
The Autonomous Communities may assume powers over the following matters:
Avtonomne skupnosti lahko prevzamejo pristojnosti na teh področjih:
(3) town and country planning and housing;
3. oblikovanje regionalne politike, prostorsko načrtovanje in urejanje stanovanjskih zadev;
(4) public works of benefit to the Autonomous Community in its own territory;
4. javna dela v interesu avtonomne skupnosti na lastnem ozemlju;
(5) railways and roads whose routes lie exclusively within the territory of the A utonomous Community and transport by the above means or by cable fulfilling the same conditions;
5. železnice in ceste, ki so v celoti zgrajene na ozemlju avtonomne skupnosti, pod istimi pogoji pa tudi prevoz, ki poteka po teh poteh oziroma po žični�kih prevoznih sistemih;
(6) ports of haven, recreational ports and airports and, in general, those which are not engaged in commercial activities;
6. zasilna pristani�ča ter �portna pristani�ča in letali�ča ter na splo�no vsa tista, v katerih se ne opravljajo gospodarske dejavnosti;
(7) agriculture and livestock raising, in accordance with general economic planning;
7. poljedelstvo in živinoreja v skladu s splo�nim gospodarskim načrtovanjem;
(8) woodlands and forestry;
8. gozdovi ter gospodarjenje z gozdovi;
(9) the management of environmental protection;
9. ukrepi na področju varstva okolja;
(10) the planning, construction and exploitation of hydraulic projects, canals and irrigation of interest to the Autonomous Community; mineral and thermal waters;
10. načrtovanje, gradnja in uporaba hidravličnih naprav, kanalov in namakalnih sistemov, ki so pomembni za avtonomne skupnosti, ter mineralne in termalne vode;
(11) inland water fishing, the shellfish industry and aquaculture, hunting and river fishing;
11. ribolov v notranjih vodah, gojenje lupinarjev in ribogojstvo, lov in sladkovodno ribi�tvo;
(12) local fairs;
12. lokalni sejmi;
(13) the promotion of the economic development of the Autonomous Community in accordance with the objectives set by national economic policy;
13. razvoj gospodarske dejavnosti v avtonomni skupnosti v okviru zastavljenih ciljev državne gospodarske politike;
Article 149(1) of the Constitution states:
Člen 149(1) ustave določa:
The State shall have exclusive competence over the following matters:
Država ima izključne pristojnosti na teh področjih:
(1) regulation of the basic conditions guaranteeing the equality of all Spaniards in the exercise of their rights and in the fulfilment of their constitutional duties;
1. urejanje temeljnih pogojev za zagotavljanje enakosti vseh Špancev pri izvr�evanju njihovih pravic in izpolnjevanju ustavnih obveznosti;
(6) commercial, criminal and prison legislation; procedural legislation, without prejudice to the necessary differences in these fields deriving from the special characteristics of the substantive law of the Autonomous Communities;
6. zakonodaja s področja gospodarskih in kazenskih zadev ter izvr�evanja kazenskih sankcij; procesna zakonodaja, kar ne vpliva na posebnosti, ki na tem področju nujno izhajajo iz materialnega prava avtonomnih skupnosti;
(7) labour legislation, without prejudice to its enforcement by the bodies of the Autonomous Communities;
7. delovna zakonodaja, ne glede na to, ali jo izvajajo organi avtonomnih skupnosti;
(11) monetary system: foreign currency, exchange and convertibility; bases for the regulation of credit, banking and insurance;
11. monetarni sistem: valute, menjava in konvertibilnost; podlage za urejanje kreditov, bančni�tva in zavarovanj;
(13) the bases for and the coordination of the general planning of economic activity;
13. podlage za splo�no načrtovanje gospodarskih dejavnosti in usklajevanje tega načrtovanja;
(14) general finances and the State Debt;
14. splo�ne državne finance in državni dolg;
(17) basic legislation and the financial system of the Social Security [Adminis tration], without prejudice to the performance of its services by the Autonomous Communities;
17. temeljna zakonodaja in finančna ureditev na področju socialne varnosti, ne glede na to, ali storitve na tem področju opravljajo avtonomne skupnosti;
(24) public works of general interest, the execution of which affects more than one Autonomous Community;
24. javna dela v splo�nem interesu oziroma tista, katerih izvajanje se nana�a na več avtonomnih skupnosti;
Articles 156 to 158 of the Constitution are worded as follows:
Členi od 156 do 158 ustave določajo:
The Autonomous Communities shall enjoy financial autonomy for the development and exercise of their powers, in conformity with the principles of coordination with the State Treasury and solidarity amongst all Spaniards.
Avtonomne skupnosti uživajo finančno avtonomijo pri razvoju in izvajanju svojih pristojnosti v skladu z načelom usklajevanja z državno finančno upravo in načelom solidarnosti vseh Špancev.
The Autonomous Communities may act as delegates or agents of the State for the collection, management and settlement of the latter’s tax resources, in conformity with the law and the Statutes [of Autonomy].
Avtonomne skupnosti lahko v skladu z zakoni in statuti pri pobiranju, upravljanju in izterjavi državnih davkov ravnajo kot zastopnice ali predstavnice države.
(a) taxes wholly or partially assigned to them by the State; surcharges on State taxes and other shares in State revenue;
Finančna sredstva avtonomnih skupnosti sestavljajo: a) davki, ki jih v celoti ali deloma odstopi država; dodatki k državnim davkom in druge oblike udeležbe pri državnih prihodkih; b) lastni davki, pristojbine in posebne dav�čine; c) nakazila iz medteritorialnega izravnalnega sklada in druge dodelitve v breme državnega proračuna; d) prihodki iz lastnega premoženja in zasebnopravni prihodki; e) dohodki iz kreditnih poslov.
Under no circumstances may the Autonomous Communities adopt measures which impose taxes on property located outside their territory or which hinder the free movement of goods or services.
Avtonomne skupnosti nikakor ne morejo sprejemati davčnih ukrepov, ki se nana�ajo na premoženje zunaj njihovega ozemlja ali ovirajo prost pretok blaga in storitev.
Exercise of the financial powers set out in paragraph 1 above, rules for settling the conflicts which may arise and possible forms of financial cooperation between the Autonomous Communities and the State may be laid down by a Basic Law.
S sistemskim zakonom se lahko uredijo izvr�evanje finančnih pristojnosti iz odstavka 1, pravila za re�evanje morebitnih sporov in možnosti finančnega sodelovanja med avtonomnimi skupnostmi in državo.
An allocation may be made in the State Budget to the Autonomous Communities in proportion to the amount of State services and activities for which they have assumed responsibility and to guarantee a minimum level of basic public services throughout Spanish territory.
V državnem proračunu se lahko za avtonomne skupnosti predvidijo dodelitve sredstev glede na obseg državnih storitev in dejavnosti, ki so jih prevzele, in za zagotavljanje najnižje ravni osnovnih javnih storitev, ki se zagotavljajo na celotnem �panskem ozemlju.
With the aim of redressing inter-territorial economic imbalances and implementing the principle of solidarity, a compensation fund shall be set up for investment expenditure, the resources of which shall be distributed by the Cortes Generales [Spanish Parliament] among the Autonomous Communities and provinces, as the case may be.’
Za izravnavo medteritorialnih gospodarskih neravnovesij in učinkovito uresničevanje načela solidarnosti se ustanovi izravnalni sklad za investicije, Cortes Generales [poslanska zbornica] pa sredstva iz tega sklada razdeljuje med avtonomne skupnosti in po potrebi med province.“
Statute of Autonomy
Statut o avtonomiji
In accordance with Article 2, Chapter 3 of Title VIII (Articles 143 to 158) and the First Additional Provision and Second Transitional Provision of the Constitution, the Basque Country constitutes an Autonomous Community within the Kingdom of Spain.
V skladu s členom 2 poglavja III naslova VIII (členi od 143 do 158) ter prvo dodatno določbo in drugo prehodno določbo ustave je Baskija avtonomna skupnost v okviru Kraljevine Španije. Položaj Baskovske avtonomne skupnosti je urejen v Statutu o avtonomiji Baskije (Estatuto de Autonomía del País Vasco), ki je bil potrjen s sistemskim zakonom Cortes Generales 3/1979 z dne 18. decembra 1979 (BOE, �t.