natgillin/translations-raw huggingface dataset:
However, under that legislation, where a fiscal investment enterprise receives dividends from Member States with which the Member State in which that enterprise is established has concluded a convention providing for shareholders who are natural persons to be entitled to credit the tax which those Member States have deducted from the dividends to the income tax for which those shareholders are liable in the Member State of establishment, the situation of that enterprise is different from that in which it finds itself when receiving dividends from Member States with which
Ob upo�tevanju navedene zakonodaje se položaj kolektivnega naložbenega podjema, ki ima davčni značaj, ko prejme dividende iz držav članic, s katerimi je država članica, v kateri je ustanovljen, podpisala konvencijo, ki delničarjem, ki so fizične osebe, daje pravico, da odbijejo davek na dividende, ki so ga odtegnile te države, od dohodnine, za plačilo katere so zavezane v državi članici ustanovitve, razlikuje od položaja tega podjema, ko prejme
It follows that, in the case of legislation pursuant to which — in order to make the tax treatment of direct investments the same, as far as possible, as that of investments made through the intermediary of investment enterprises — a Member State has decided to grant those enterprises a concession in respect of tax
Iz tega sledi, da – v primeru nacionalne zakonodaje, s katero se je država članica, zato da bi kolikor je le mogoče izenačila davčno obravnavanje neposrednih naložb in naložb prek kolektivnih naložbenih podjemov, odločila, da slednjim podeli nadomestilo za davčne
SUMMARY — CASE C-194/06 of those enterprises without distinction, because it has the effect of reducing the total amount of profit for distribution.
POVZETEK – ZADEVA C-194/06 članicah ali tretjih državah, ker tako zmanj�anje �koduje brez razlikovanja vsem delničarjem navedenih podjemov, ker povzroči zmanj�anje skupnega zneska dobička, ki se ga lahko razdeli.
deducted at source on dividends from Member States vis-à-vis which it has undertaken, under the terms of bilateral agreements, to allow natural persons to credit those deductions to the income tax for which they are liable under national law, Articles 56 EC and 58 EC do not preclude that Member State from withholding that concession in respect of dividends from other Member States with which it has not concluded bilateral agreements containing such provisions, as these are not objectively comparable situations.
odtegljaje pri viru od dividend, ki izvirajo iz držav članic, glede katerih se je v okviru dvostranskih konvencij zavezala, da bo fizičnim osebam dovolila, da navedene odtegljaje odbijejo od dohodnine, za plačilo katere so zavezane v skladu z nacionalnim pravom – člena 56 ES in 58 ES ne nasprotujeta temu, da ta država članica tega nadomestila ne podeli, kadar gre za dividende iz držav članic, s katerimi ni sklenila dvostranskih konvencij, ki vsebujejo taka določila, ker ne gre za objektivno primerljive položaje.
(see paras 56, 60-65, operative part 1)
(Glej točke 56, od 60 do 65 in točko 1 izreka.)
Such a reduction of the concession in proportion to the interest held by shareholders resident or established in another Member State creates a restriction on the free movement of capital, which is prohibited in principle by Article 56 EC, in so far as it is liable to impede the raising of capital by a fiscal investment enterprise in Member States other than that in which that enterprise is established, and is also liable to deter investors from those other Member States from acquiring shares in that enterprise.
Zmanj�anje nadomestila sorazmerno z deležem kapitala, ki ga imajo delničarji s prebivali�čem ali s sedežem v drugi državi članici, namreč ustvarja omejitev prostega pretoka kapitala, ki jo člen 56 ES načeloma prepoveduje, saj lahko kolektivni naložbeni podjem, ki ima davčni značaj, pomeni oviro pri zbiranju kapitala v drugih državah članicah, kot je država njegovega sedeža, in lahko poleg tega odvrne vlagatelje iz teh drugih držav članic, da si pridobijo deleže v njegovem kapitalu.
Articles 56 EC and 58 EC preclude legislation of a Member State which grants a concession to fiscal investment enterprises established in that Member State on account of tax deducted at source in another Member State or third country from dividends received by those enterprises, and reduces that concession where and to the extent to which the shareholders of those enterprises are natural or legal persons resident or established in other Member States or in third countries, since such a reduction adversely affects all the shareholders
Člena 56 ES in 58 ES nasprotujeta zakonodaji države članice, ki ob tem, da v korist kolektivnih naložbenih podjemov s sedežem na ozemlju te države članice, ki imajo davčni značaj, določa nadomestilo za upo�tevanje davčnih odtegljajev, ki jih druga država članica ali tretja država odtegne pri viru, od dividend, izplačanih tem podjemom, to nadomestilo zmanj�a, če in kolikor so njihovi delničarji fizične ali pravne osebe s prebivali�čem ali sedežem v drugih državah
The exercise by a Member State of its fiscal sovereignty over the dividends paid by the fiscal investment enterprises established in that Member State both to shareholders resident or established in that Member State and to shareholders resident or established in other Member States — where such a concession is provided for — justifies the need to extend it to the fiscal investment enter-
Dejstvo, da država članica izvaja svojo davčno pristojnost na dividendah, ki jih kolektivni naložbeni podjemi, ki imajo davčni značaj in sedež v tej državi članici, izplačajo delničarjem s prebivali�čem ali sedežem v navedeni državi članici in delničarjem s prebivali�čem ali sedežem v drugih državah članicah, utemeljuje nujnost, da se tako nadomestilo uporablja tudi za kolektivne naložbene
ORANGE EUROPEAN SMALLCAP FUND prises that include shareholders who are not resident or established in that Member State.
ORANGE EUROPEAN SMALLCAP FUND podjeme, ki imajo davčni značaj, katerih delničarji nimajo prebivali�ča ali sedeža v tej državi članici, če je tako nadomestilo določeno.
The approach in relation to situations in which shareholders of a fiscal investment enterprise are resident or established in another Member State can apply equally to situations in which shareholders of a collective investment enterprise are resident or established in third countries.
Re�itev v zvezi s položaji, v katerih imajo delničarji takega podjema prebivali�če ali sedež v drugi državi članici, lahko velja tudi za položaje, v katerih imajo delničarji kolektivnega naložbenega podjema prebivali�če ali sedež v tretjih državah.
In so far as, on the one hand, a Member State taxes dividends distributed by a fiscal investment enterprise established in that Member State to shareholders who are resident or established in third countries and, on the other hand, the concession granted to such an enterprise is reduced in proportion to the interest in that fiscal investment enterprise held by shareholders resident in third countries, without the fiscal treatment of those shareholders in the third countries being relevant in that regard, the need to guarantee the effectiveness of fiscal supervision cannot justify such a restriction on the movement of capital to or from third countries.
Ker država članica obdavči dividende, ki jih kolektivni naložbeni podjem, ki ima davčni značaj, s sedežem na njenem ozemlju, razdeli delničarjem s prebivali�čem ali sedežem v tretjih državah, in ker je nadomestilo, ki se dodeli takemu podjemu, zmanj�ano sorazmerno z deležem njegovega kapitala, ki ga imajo taki delničarji, ne da bi se upo�tevalo davčno obravnavanje teh delničarjev v tretjih državah, nujnost, da se zagotovi učinkovitost davčnega nadzora, ne more upravičiti takega omejevanja pretoka kapitala v tretje države ali iz njih.
Even though such legislation seeks to distinguish between shareholders of collective investment enterprises according to whether they are resident and non-resident, so that the concession granted to them by means of a profit distribution by those enterprises corresponds to the rates of taxation to which those shareholders are respectively subject in the Member State of establishment of those enterprises, it must be noted that that objective cannot be achieved by a reduction of that concession in proportion to the interest in those enterprises held by shareholders resident or established in other Member States.
Čeprav bi bil namen take zakonodaje razlikovati med delničarji kolektivnih naložbenih podjemov glede na to, ali so rezidenti ali ne, zato da bi nadomestilo, do katerega so njihovi delničarji upravičeni na podlagi razdelitve dobička s strani teh podjemov, ustrezalo davčnim stopnjam, ki veljajo za navedene delničarje v državi članici ustanovitve teh podjemov, zmanj�anje tega nadomestila sorazmerno z deležem kapitala teh podjemov, ki ga imajo delničarji s prebivali�čem ali s sedežem v drugih državah članicah, ne omogoča izpolnitve takega cilja.
Such a reduction adversely affects all the shareholders of fiscal investment enterprises without distinction, as it has the effect of reducing the total amount of profit for distribution.
Tako zmanj�anje namreč �koduje brez razlikovanja vsem delničarjem kolektivnih naložbenih podjemov, ki imajo davčni značaj, ker ima za posledico zmanj�anje skupnega zneska dobička, ki se ga lahko razdeli.
On the assumption that the avoidance of a reduction in tax revenue may be relied upon as justification for a restriction on the movement of capital to or from third countries, such a justification cannot be taken into consideration inasmuch as that reduction affects all shareholders
Tudi če obstaja možnost za sklicevanje na preprečevanje zmanj�anja davčnih prihodkov, zato da se upraviči omejevanje pretoka kapitala v tretje države ali iz njih, take utemeljitve ni mogoče upo�tevati, saj navedeno znižanje vpliva brez razlikovanja na vse delničarje
A reduction in tax revenue in relation to dividends paid by companies established in other Member States cannot be regarded as an overriding reason in the public interest which may be relied on to justify a measure which is contrary to a fundamental freedom.
Zmanj�anje davčnih prihodkov, ki se nana�ajo na dividende, ki jih izplačajo družbe s sedežem v drugi državi članici, se ne morejo �teti za nujen razlog v javnem interesu, na katerega se je mogoče sklicevati za utemeljevanje ukrepa, ki nasprotuje temeljni svobo�čini.
SUMMARY — CASE C-194/06 of the collective investment enterprise concerned without distinction, whether resident or established in the Member States or in third countries.
POVZETEK – ZADEVA C-194/06 kolektivnega naložbenega podjema ne glede na to, ali imajo prebivali�če ali sedež v državah članicah ali v tretjih državah.
financial markets and maintaining financial centres with a worldwide dimension within the Member States, when the principle of free movement of capital was extended, pursuant to Article 56(1) EC, to movement of capital between third countries and the Member States, the latter chose to enshrine that principle in that article and in the same terms for movements of capital taking place within the Community and those relating to relations with third countries.
države članice, ko je člen 56(1) ES raz�iril načelo prostega pretoka kapitala na pretok kapitala med tretjimi državami in državami članicami, izbrale potrditev tega načela v istem členu in z istimi besedami za pretok kapitala v Skupnosti in za pretok kapitala, ki zadeva razmerja s tretjimi državami.
In respect of such legislation, whether the foreign shareholders of a fiscal investment enterprise are resident or established in a State with which the Member State of establishment of that enterprise has concluded a convention providing for reciprocal crediting of tax deducted at source from dividends is irrelevant.
Na tako zakonodajo ne vpliva dejstvo, da imajo tuji delničarji kolektivnega naložbenega podjema, ki ima davčni značaj, prebivali�če ali sedež v državi, s katero je država članica sedeža tega podjema sklenila konvencijo, ki na vzajemni podlagi določa odbitje davčnega odtegljaja od dividend, odtegnjenega pri viru.
(see paras 72, 74, 79, 82, 84, 92-97, 108, 113, 114, operative part 2)
(Glej točke 72, 74, 79, 82, 84, od 92 do 97, 108, 113, 114 in točko 2 izreka.)
The concept of restrictions on movement of capital must be interpreted in the same manner with regard to relations between Member States and third countries as it is with regard to relations between Member States.
Pojem omejitev pretoka kapitala je treba razlagati enako v razmerjih med državami članicami in tretjimi državami kot v razmerjih med državami članicami.
Even if the liberalisation of the movement of capital with third countries may pursue objectives other than that of establishing the internal market, such as, in particular, that of ensuring the credibility of the single Community currency on world
Čeprav bi liberalizacija pretoka kapitala s tretjimi državami res lahko sledila drugim ciljem, kot je uresničitev notranjega trga, na primer predvsem zagotovitev kredibilnosti enotne valute Skupnosti na svetovnih finančnih trgih in ohranitev finančnih sredi�č svetovnega pomena v državah članicah, so
However, movements of capital to or from third countries take place in a different legal context from that which occurs within the Community, since, because of the degree of legal integration that exists between Member States of the European Union, in particular by reason of the presence of Community legislation which seeks to ensure cooperation between national tax authorities, the taxation by a Member State of economic activities having crossborder aspects which take place within the Community is not always comparable to that of economic activities involving relations between Member States and third countries.
Vendar pretok kapitala v tretje države in iz njih poteka v drugačnih pravnih okoli�činah kot tisti, ki poteka v Skupnosti, ker iz razloga stopnje pravne integracije med državami članicami Evropske unije, zlasti iz razloga zakonodajnih ukrepov Skupnosti, ki se nana�ajo na sodelovanje med nacionalnimi davčnimi organi, obdavčevanje gospodarskih dejavnosti s čezmejnimi vidiki, ki se opravljajo v Skupnosti, ki ga izvaja država članica, namreč ni vedno primerljivo z obdavčevanjem gospodarskih dejavnosti, ki vsebujejo elemente razmerij med državami članicami in tretjimi državami.
It may also be that a Member State will be able to demonstrate that a restriction on the movement of capital to or from third countries is justified for a particular reason in circumstances where that reason would not constitute
Izključiti ni mogoče niti, da bo država članica lahko dokazala, da je omejevanje pretoka kapitala v tretje države ali iz njih upravičeno iz razloga, danega v okoli�činah, v katerih ta razlog ne bi pomenil veljavne utemeljitve za omeje-
investment in so far as it relates to investments of any kind undertaken by natural or legal persons and which serve to establish or maintain lasting and direct links between the persons providing the capital and the undertakings to which that capital is made available in order to carry out an economic activity.
nana�a na vse vrste naložb fizičnih ali pravnih oseb, ki so namenjene vzpostavitvi ali ohranjanju trajnih in neposrednih razmerij med osebo, ki zagotovi kapital, in podjetjem, ki dobi na razpolago kapital za izvajanje gospodarske dejavnosti.
(see paras 87-90)
(Glej točke od 87 do 90.)
A restriction is covered by Article 57(1) EC as being a restriction on the movement of capital involving direct
Člen 57(1) ES se uporablja za omejitev, kot je omejitev pretoka kapitala, ki vsebuje neposredne naložbe, ker se
(see para. 102, operative part 3)
(Glej točko 102 in točko 3 izreka.)
OPINION OF ADVOCATE GENERAL
SKLEPNI PREDLOGI GENERALNEGA PRAVOBRANILCAYVESA BOTA, predstavljeni 3. julija 2007 1 sklenili Kraljevina Nizozemska in država vlaganj.
BOTdelivered on 3 July 2007 concerned of shareholders who are not resident or established in the Netherlands.
Drugič, nadomestilo se zmanj�a glede na deleže delničarjev, ki nimajo prebivali�ča ali sedeža na Nizozemskem, v kapitalu zadevnega podjema.
This reference for a preliminary ruling concerns the Netherlands scheme for the taxation of fiscal investment enterprises established in the Netherlands.
Ta postopek predhodnega odločanja zadeva nizozemsko ureditev obdavčitve kolektivnih naložbenih podjemov s sedežem na Nizozemskem.
That scheme is designed in such a way that the tax payable to that Member State on the dividends received by those enterprises is not borne by the enterprises themselves but, following the distribution of their profits, by all their shareholders.
Ta ureditev je zasnovana tako, da davkov, ki jih je treba tej državi članici plačati na dividende, ki jih prejmejo ti podjemi, ne nosijo ti podjemi, ampak po razdelitvi njihovega dobička vsi njihovi delničarji.
To that end, the tax on dividends paid to fiscal investment enterprises by companies established in the Netherlands and deducted at source by those companies is refunded to those enterprises.
V ta namen se davek na dividende, ki jih kolektivnim naložbenim podjemom izplačajo družbe s sedežem na Nizozemskem, ki ga te družbe odtegnejo pri viru, povrne tem podjemom.
The Hoge Raad der Nederlanden (Supreme Court of the Netherlands) has referred a number of questions for a preliminary ruling to enable it to assess the compatibility of those two restrictions with the rules of the EC Treaty on the free movement of capital.
Hoge Raad der Nederlanden (Nizozemska) postavlja več vpra�anj za predhodno odločanje, ki mu bodo omogočila presojo združljivosti teh dveh omejitev s pravili Pogodbe ES o prostem pretoku kapitala.
Fiscal investment enterprises also receive from the Kingdom of the Netherlands a concession in respect of tax deducted abroad on dividends originating in other countries.
Kolektivni naložbeni podjemi od Kraljevine Nizozemske prejmejo tudi nadomestilo iz naslova davka, ki je bil v tujini odtegnjen od dividend, ki izvirajo iz drugih držav.
That concession is subject to two restrictions.
Za to nadomestilo veljata dve omejitvi.
First, it is limited to the amount of the foreign tax which a natural person resident in the Netherlands could have deducted from Netherlands tax under a convention for the prevention of double taxation concluded between the Kingdom of the Netherlands and the country of the investment.
Prvič, nadomestilo je omejeno na znesek tujega davka, ki bi ga lahko fizična oseba s prebivali�čem na Nizozemskem od�tela od nizozemskega davka na podlagi konvencije o izogibanju dvojnega obdavčevanja, ki sta jo
In this Opinion, I shall provide an outline of the caselaw on the framework governing the powers of the Member States in matters relating to the taxation of dividends and the prevention of double taxation.
V teh sklepnih predlogih se bom skliceval na smernice sodne prakse o opredelitvi pristojnosti držav članic na področju obdavčitve dividend in izogibanja dvojnega obdavčevanja.
I shall indicate the extent to which, in the light of that caselaw, those two restrictions are, in my view, contrary to the provisions of Articles 56 EC and 58 EC.
Navedel bom, zakaj sta po mojem mnenju ti dve omejitvi na podlagi te sodne prakse v nasprotju z določbami členov 56 ES in 58 ES.
Finally, Article 58 EC states:
Nazadnje, člen 58 ES določa:
The provisions of Article 56 [EC] shall be without prejudice to the right of Member States:
Določbe člena 56 [ES] ne posegajo v pravice držav članic, da:
(a) to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested;
(a) uporabljajo ustrezne predpise svojega davčnega prava, v katerih so različno obravnavani davčni zavezanci, ki niso v enakem položaju glede na prebivali�če ali kraj, v katerem je naložen njihov kapital;
Article 56(1) EC states that, within the framework of the provisions set out in the chapter of which that article forms part, all restrictions on the movement of capital between Member States and between Member States and third countries are to be prohibited.
V skladu s členom 56(1) ES so v okviru določb poglavja, v katerega spada ta člen, prepovedane vse omejitve pretoka kapitala med državami članicami ter med državami članicami in tretjimi državami.
Article 57(1) EC lays down transitional measures with respect to nonmember countries.
V členu 57(1) ES, ki določa prehodne ukrepe v zvezi s tretjimi državami, je določeno:
(b) to take all requisite measures to prevent infringements of national law and regulations, in particular in the field of taxation and the prudential supervision of financial institutions, or to lay down procedures for the declaration of capital movements for purposes of administrative or statistical information, or to take measures which are justified on grounds of public policy or public security.
(b) sprejmejo vse potrebne ukrepe za preprečevanje kr�itev nacionalnih zakonov in drugih predpisov, zlasti na področju obdavčitve in bonitetnega nadzora finančnih institucij, ali določijo postopke za prijavo pretoka kapitala za namene upravnih ali statističnih informacij ali sprejmejo ukrepe, ki so upravičeni zaradi javnega reda ali javne varnosti.
The measures and procedures referred to in [paragraph 1] shall not constitute a means
Ukrepi in postopki [iz odstavka 1] ne smejo biti sredstvo samovoljne diskriminacije
‘The provisions of Article 56 [EC] shall be without prejudice to the application to third countries of any restrictions which exist on 31 December 1993 under national or Community law adopted in respect of the movement of capital to or from third countries involving direct investment — including in real estate — establishment, the provision of financial services or the admission of securities to capital markets.’
„Določbe člena 56 [ES] ne posegajo v uporabo tistih omejitev za tretje države, ki veljajo po notranjem pravu ali pravu Skupnosti na dan 31. decembra 1993 in so bile sprejete glede pretoka kapitala v tretje države ali iz njih, nana�ajo pa se na neposredne naložbe, tudi naložbe v nepremičnine, ustanavljanje, opravljanje finančnih storitev ali na sprejem vrednostnih papirjev na trge kapitala.“
The returns on investments by such enterprises are therefore taxed, as far as possible, as if they were proceeds enjoyed directly by their shareholders.
Donosnost naložb takih podjemov je torej obdavčena, kolikor je mogoče, kot da gre za dobiček, ki bi ga njihovi delničarji prejeli neposredno.
This equalisation takes the form described below.
To izenačevanje se izvaja tako.
The profits of a fiscal investment enterprise are liable to corporation tax but are taxed at a zero rate.
Dobički kolektivnega naložbenega podjema so zavezani davku od dobička pravnih oseb, vendar se obdavčijo po stopnji nič.
However, those profits must in principle be distributed in full to shareholders within eight months of the end of the tax year in question.
V zameno se mora ta dobiček praviloma v celoti razdeliti delničarjem v osmih mesecih po koncu zadevnega davčnega leta.
The tax scheme for fiscal investment enterprises is set out in Netherlands law in Article 28 of the 1969 Wet op de vennootschapsbelasting (Law on corporation tax) and Article 6 of the Besluit beleggingsinstellingen (Decree on fiscal investment enterprises).
Davčna ureditev kolektivnih naložbenih podjemov je v nizozemski zakonodaji določena v členu 28 zakona o davku od dobička pravnih oseb iz leta 1969 (Wet op de vennootschapsbelasting) in členu 6 uredbe o kolektivnih naložbenih podjemih (Besluit beleggingsinstellingen).