natgillin/translations-raw huggingface dataset:
Procedural organisational autonomy exists where the central State is not able to intervene directly in the procedure leading to the adoption of the tax rules, for example by approving the rules, lodging a veto against the adoption of the rules, or assuming competence for their adoption.
Formalna organizacijska avtonomija je dana, če centralna država nima možnosti neposredno vplivati na postopek, ki vodi v izdajo davčnih predpisov, na primer tako, da mora odobriti predpise, da lahko vloži veto zoper njihovo sprejetje ali da nase prenese pristojnost za njihovo izdajo.
In view of these formulations, the parties disagree on the extent to which autonomy is called into question by the fact that the Historical Territories are bound in adopting their tax legislation by certain legal provisions.
Glede na te opredelitve imajo udeleženci različno mnenje glede vpra�anja, koliko je z dejstvom, da so zgodovinska ozemlja pri svoji davčni zakonodaji vezana na določene pravne določbe, ogrožena njihova avtonomija.
Compliance with those provisions is subject to judicial review, at last instance by the Tribunal Supremo, a central State court.
Spo�tovanje teh določb je podvrženo sodnemu nadzoru, na zadnji stopnji tudi nadzoru Tribunal Supremo, torej sodi�ča na centralni državni ravni.
Certain parties also see this as a restriction of the autonomy enjoyed by the Historical Territories.
Tudi v tem vidijo nekateri udeleženci omejitev avtonomije zgodovinskih ozemelj.
On the other hand, procedural organisational autonomy is not affected where the central State and the local authority inform and consult one another about legislative plans, as the United Kingdom rightly argues.
Zato formalna organizacijska avtonomija ni prizadeta, če se centralna država in lokalne skupnosti medsebojno obve�čajo ali posvetujejo glede zakonodajnih načrtov, kot pravilno navaja Združeno kraljestvo.
This is true at least where the local authority remains free to adhere to its plans, even in the case of an unfavourable opinion from the central government.
Navedeno velja v vsakem primeru – tudi če ima centralna oblast do tega odklonilno stali�če – če ima lokalna skupnost pravico vztrajati pri svojih namerah.
The constitutional provisions, including the provisions in the Statute of Autonomy and in the Economic Agreement, restrict the substantive discretion of the Historical Territories.
Ustavnopravne določbe, vključno z določbami, določenimi v statutu o avtonomiji in v finančnem sporazumu, omejujejo vsebinsko diskrecijo ozemelj.
I will therefore examine this aspect in connection with substantive organisational autonomy.
Zaradi tega bom ta vidik preučila v okviru vsebinske organizacijske avtonomije.
In that context, I would also like to consider the ex post review of the tax rules by the courts.
V tem kontekstu bom preučila tudi ex post nadzor davčnih predpisov, ki ga izvajajo sodi�ča.
Because it does not have a direct effect on decision-making during the legislative procedure, it does not affect organisational autonomy in the formal sense, but safeguards the limits of substantive organisational autonomy.
Ker ne vpliva neposredno na oblikovanje odločitev med zakonodajnim postopkom, ne vpliva na organizacijsko avtonomijo v formalnem smislu, temveč se uporablja za varstvo mej materialne organizacijske avtonomije.
Without wishing to prejudge the final assessment by the referring court, the central government does not appear to have any final right of decision under the provisions of the Constitution, the Statute of Autonomy or the Economic Agreement.
Ne da bi se želelo vplivati na končno odločitev predložitvenega sodi�ča, se zdi, da iz ustavnih določb, določb statuta o avtonomiji in finančnega sporazuma ne izhaja taka pravica centralne oblasti, da bi sprejela končne odločitve.
Article 4 of the Economic Agreement does provide for coordination and cooperation between the tax authorities, which is given an institutional framework by the Coordination and Evaluation Committee under Articles 63 and 64 of the Economic Agreement.
Sicer je v členu 4 finančnega sporazuma predvideno usklajevanje in sodelovanje davčnih organov, ki ima svoj institucionalni okvir v obliki odbora za usklajevanje in za normativno vrednotenje v skladu s členoma 63 in 63 finančnega sporazuma.
Nevertheless, the coordination and cooperation does not appear to bind the Historical Territories to the provisions of the central State against their will.
Kljub temu ni videti, da bi bila zgodovinska ozemlja zaradi usklajevanja in sodelovanja vezana na določbe centralne države proti njihovi volji.
— Substantive organisational autonomy at the heart of the entire dispute, and must be answered not by the Court of Justice, but by the national courts.
– Vsebinska organizacijska avtonomija bo odgovorilo Sodi�če, temveč morajo nanj odgovoriti nacionalna sodi�ča.
Substantive organisational autonomy means that the local legislator is able to decide freely on the structure of the tax rules.
Vsebinska organizacijska avtonomija pomeni, da lahko lokalni zakonodajalec svobodno odloča o strukturi davčnih predpisov.
However, the legislator does not have full freedom in any democratic, constitutional order.
Popolne svobode zakonodajalca sicer ni v nobeni demokratični in pravni ureditvi.
Rather, the legislator is always bound by constitutional provisions, in particular by observance of fundamental and human rights.
Zakonodajalec je namreč vedno vezan na ustavnopravne določbe, zlasti na spo�tovanje temeljnih in človekovih pravic.
Community law also imposes limits on national legislation.
Tudi pravo Skupnosti notranji državni zakonodaji določa omejitve.
Article 31 of the Constitution provides for taxation according to economic capacity through a fair tax system based on the principles of equality and progressive taxation.
Člen 31 ustave poleg tega določa obdavčitev po gospodarski zmogljivosti in na podlagi pravičnega davčnega sistema, ki temelji na načelih enakosti in napredka.
If it is inferred that there may be only one tax system in Spain to which all taxable persons contribute according to their economic capacity, then the local legislator could not introduce lower tax rates.
Če iz tega izhaja, da lahko v Španiji obstaja samo en davčni sistem, h kateremu prispevajo vsi davčni zavezanci v skladu z njihovo gospodarsko zmogljivostjo, lokalni zakonodajalci ne smejo uvesti nižjih davčnih stopenj.
This means that the level of the tax burden does not depend solely on the economic capacity of the taxable persons, but also on their domicile.
To namreč vodi k temu, da vi�ina davčnega bremena ni odvisna samo od gospodarske zmogljivosti davčnega zavezanca, temveč tudi od njegovega sedeža.
However, it is also possible that Article 31 does not preclude the existence of more than one tax system in Spain, within which each of the abovementioned principles must be implemented.
Mogoče je tudi, da člen 31 ne izključuje obstoja več davčnih sistemov v Španiji, v okviru katerih morajo biti uresničena navedena načela.
Consequently, the fact that the Historical Territories must observe constitutional limits in adopting tax legislation does not automatically preclude substantive organisational autonomy.
Zato dejstvo, da morajo zgodovinska ozemlja pri določanju davčne zakonodaje upo�tevati ustavnopravne omejitve, samo po sebi ne izključuje vsebinske organizacijske avtonomije.
However, those provisions may not restrict the freedom to act to such an extent that in practice the Territories can no longer pursue their own finance policy aims in adopting tax legislation.
Te določbe pa svobode ravnanja ne smejo omejevati toliko, da ozemlja v praksi pri določanju davčne zakonodaje ne bi mogla uresničevati lastnih finančnopolitičnih ciljev.
As regards the Constitution, mention should also be made of Article 139, which requires the equal treatment of all citizens and prohibits measures which directly or indirectly hinder freedom of movement and of establishment of persons.
Na ravni ustave je treba omeniti člen 139, ki zavezuje k enakemu obravnavanju vseh državljanov in prepoveduje ukrepe, ki neposredno ali posredno ovirajo svobodo gibanja in ustanavljanje sedeža.
Article 3(c) of the Economic Agreement also adds that the tax rules of the Territories may not give rise to discrimination or restrict commercial competition.
Člen 3(c) finančnega sporazuma dodatno določa, da davčni predpisi ozemelj tudi ne smejo imeti diskriminacijskih učinkov oziroma ne smejo omejevati konkurence.
In this connection, mention should be made, first of all, of Article 2 of the Constitution, which guarantees the right to autonomy of the Spanish nationalities and regions, but at the same time requires solidarity among them.
V tej zvezi je treba najprej omeniti člen 2 ustave, ki narodnostim in pokrajinam Španije zagotavlja pravico do avtonomije, vendar jih hkrati zavezuje k medsebojni solidarnosti.
The principle of solidarity is also enshrined in Articles 138 and 156 of the Constitution.
Načelo solidarnosti je dalje določeno tudi v členih 138 in 156 ustave.
Is the autonomy so extensive that the regions can enter into fiscal competition with one another or is that contrary to the principle of solidarity?
Ali sega avtonomija tako daleč, da se lahko vzpostavi davčna konkurenca med pokrajinami ali to nasprotuje načelu solidarnosti?
This question lies
To je ključno vpra�anje celotnega spora, na katero pa ne
Different tax rates or differences in tax deductibility may influence taxable persons in deciding on their location. In its caselaw
Različno visoke davčne stopnje ali različne možnosti davčnih odbitkov lahko sicer pri davčnih zavezancih vplivajo na
UGT-RIOJA AND OTHERS of uniform taxation structures and concepts does not necessarily preclude pursuit of the Territories’ own finance policy aims.
UGT-RIOJA IN DRUGI davčnopravnih struktur in pojmov pa ni nujno v nasprotju z uresničevanjem lastnih finančnopolitičnih ciljev.
The crucial factor is whether material parameters such as the tax rate and the basis for assessment may be fixed in derogation from central law.
Za to je veliko bolj odločilno, ali se lahko vsebinski dejavniki, kot sta davčna stopnja in davčna osnova, določajo z odstopanjem od prava centralne države.
on the fundamental freedoms, however, the Court has stated that the EC Treaty offers no guarantee to a taxable person that transferring his activities to another Member State will be neutral as regards taxation.
njihovo izbiro sedeža. Sodi�če je v svoji sodni praksi o temeljnih svobo�činah navedlo, da Pogodba ES davčnim zavezancem ne zagotavlja davčno nevtralnega prenosa njihovih dejavnosti v drugo državo članico.
39Given the disparities in the legislation of the Member States in this area, such a transfer may be to the worker’s advantage in terms of taxation or not, according to circumstance.
39Zaradi razlik v davčnem pravu držav članic ima lahko tak prenos za izvajalca gospodarske dejavnosti v posameznem primeru z vidika obdavčitve prednosti ali slabosti.
This statement is based on the fact that there is no Community-wide uniform system of taxation.
Ta ugotovitev temelji na tem, da ne obstaja enoten davčni sistem na ravni Skupnosti.
40 The question whether this finding can be applied to the circumstances within Spain therefore also depends on the extent to which the tax regime of the Historical Territories can be regarded as a system independent of the central State system.
40 Možnost, da bi to ugotovitev prenesli na razmerja v Španiji, je zato prav tako odvisna od tega, koliko lahko davčno ureditev zgodovinskih ozemelj v razmerju do ureditve centralne države obravnavamo kot samostojen sistem.
A further restriction lies in the requirement to maintain for taxable persons an overall effective fiscal pressure equivalent to that in force in the rest of the State (Article 3(b) of the Economic Agreement).
Nadaljnjo omejitev pomeni zapoved, da je treba davčnim zavezancem zagotoviti efektivno skupno davčno obremenitev, ki ustreza tisti, ki velja na preostalem državnem ozemlju (člen 3(b) finančnega sporazuma).
However, that provision allows the Historical Territories the possibility of shifting the balance between income taxation of natural persons or others, on the one hand, and corporation tax, on the other, without any change in the average per capita tax burden.
Ta določba pa zgodovinskim ozemljem morebiti omogoča, da razporedijo težo med dohodnino fizičnih oseb ali drugih davkov na eni strani in davkom od dobička pravnih oseb na drugi strani, ne da bi se spremenilo povprečno obdavčenje po prebivalcu.
It would also be conceivable for the reduction in the corporation tax rate to be compensated by an extension of the basis for assessment.
Mogoče bi bilo tudi, da bi se znižanje davčne stopnje davka od dobička pravnih oseb kompenziralo z raz�iritvijo davčne osnove.
Further commitments follow from Article 41(2)(a) of the Statute of Autonomy, which requires the Territories to have regard to the general tax structure of the State, and the rules contained in the Economic Agreement governing coordination, fiscal harmonisation and cooperation with the State.
Nadaljnje zaveze izhajajo iz člena 41(2)(a) statuta o avtonomiji, ki ozemlja zavezuje k spo�tovanju splo�ne državne davčnopravne strukture in predpisov finančnega sporazuma o usklajevanju, davčnopravni harmonizaciji in sodelovanju z državo.
Article 2(2) and Article 3(a) of the Economic Agreement clarify that the Territories must have regard to the general taxation structure of the State and respect the Ley General Tributaria in matters of terminology and concepts.
Člen 2(2) in člen 3(a) finančnega sporazuma v tej zvezi podrobneje določata, da morajo ozemlja spo�tovati splo�no davčnopravno ureditev države in da se morajo prilagajati Ley General Tributaria glede terminologije in pojmov.
However, observance
Spo�tovanje enotnih
39 — Case C-387/01 Weigel [2004] ECR I-4981, paragraph 55.40 — See point 45 above, situation 2.
39 – Sodba Sodi�ča z dne 29. aprila 2004 v zadevi Weigel (C-387/01, Recueil, str. I-4981, točka 55).
In summary, I consider that it is for the referring court to establish whether the Historical Territories have their own organisational discretion in adopting tax legislation in accordance with the provisions of the Constitution, the Statute of Autonomy and the Economic Agreement, which allows them to pursue their own finance policy aims.
Povzamem lahko, da je naloga predložitvenega sodi�ča ugotoviti, ali imajo zgodovinska ozemlja na podlagi določb ustave, statuta o avtonomiji in finančnega sporazuma diskrecijo pri oblikovanju davčne zakonodaje, ki jim omogoča uresničevanje lastnih finančnopolitičnih ciljev.
That would be the case if they could define relevant parameters such as the tax rate or the basis for assessment in marked derogation from the central tax legislation.
Tako bi bilo, če bi smela upo�tevne dejavnike, kot sta davčna stopnja ali davčna osnova, določati tako, da ne bi znatno odstopali od davčne zakonodaje centralne države.
Certain parties argue that it is clear from the caselaw of the Spanish higher courts that no such discretion exists.
Nekateri udeleženci trdijo, da že iz sodne prakse �panskih vi�jih sodi�č izhaja, da take diskrecije ni.
I am not able to give a definitive assessment of this, but would like briefly to examine the two judgments which are primarily cited in this connection.
Tega sicer ne morem dokončno presoditi, bom pa vendarle na kratko predstavila obe sodbi, ki se v zvezi s tem navajata kot poglavitni.
42However, this difference in treatment occurred within the same legal order.
42Vendar je do tega neenakega obravnavanja pri�lo znotraj iste pravne ureditve.
On the other hand, it clearly did not compare the situation of economic operators established in the Territories and subject to provincial tax law with the situation of undertakings established in the rest of the State, which are subject to general tax rules.
Torej očitno ni primerjalo položaja gospodarskih udeležencev s sedežem na ozemljih, za katera velja lokalno davčno pravo, s položajem podjetij s sedežem na preostalem državnem ozemlju, za katero veljajo splo�ni davčni predpisi.
Nor does the judgment of the Tribunal Supremo of 9 December 2004 43give a final answer to the question whether the national provisions allow the Historical Territories sufficient substantive organisational autonomy.
Tudi v sodbi Tribunal Supremo z dne 9. decembra 2004 43 ne dobimo nujno konč- nega odgovora na vpra�anje, ali notranji državni predpisi zgodovinskim ozemljem pu�čajo zadostno vsebinsko organizacijsko avtonomijo.
Apparently, the court considered the limit of their discretion to be where the provincial tax rules crossed the threshold into State aid.
Očitno je sodi�če menilo, da je meja njihove diskrecije tam, kjer lokalni davčni predpisi prestopajo prag državne pomoči.
It was obviously unable to take into consideration the Court of Justice’s Azores judgment, which was delivered at a later date.
Pri tem seveda �e ni moglo upo�tevati kasneje izdane sodbe Sodi�ča v zadevi Azori.
Instead, it related to rules of the central State which introduced advantages similar to the provincial tax rules.
Mnogo bolj se je nana�ala na predpise centralne države, s katerimi so bile uvedene ugodnosti, primerljive z lokalnimi davčnimi predpisi.
Advantages were accorded to undertakings which, because of their domicile in another Member State, were subject to the fiscal sovereignty of the central State and could not therefore benefit from tax advantages under the Normas Forales for setting up a permanent establishment in the Historical Territories.
Davčne ugodnosti so uživala podjetja, ki so zaradi svojega sedeža v drugi državi članici spadala v davčno pristojnost centralne države in zato pri ustanovitvi podružnice na območju zgodovinskih ozemelj niso bila deležna davčnih ugodnosti, določenih v zakonih norma foral.
Under the contested rules of the central State, they were reimbursed tax in so far as it exceeded the amount which would have been payable pursuant to provincial tax law.
Tem podjetjem se je v skladu s spornimi predpisi centralne države vrnil davek, če je presegel znesek, ki bi ga dolgovali pri uporabi lokalnega davčnega prava.
In the light of the principles developed in that judgment, there are two possible interpretations of the decision by the Tribunal Supremo.
Ob upo�tevanju načel te sodbe sta možni dve razlagi odločbe Tribunal Supremo.
Either it assumed implicitly that in the absence of sufficient autonomy on the part of the Historical Territories the State tax system alone could be used as the reference
Ali je že posredno predpostavljalo, da je zaradi nezadostne avtonomije zgodovinskih ozemelj pri presojanju selektivnosti lokalnih davčnih predpisov upo�tevni okvir lahko samo državni davčni sistem. Ali je
The Constitutional Court held that this difference in treatment of two categories of undertaking — undertakings established in another Member State and undertakings established in Spain, but outside the Basque Country — which are in the same position
Ustavno sodi�če je glede tega neenakega obravnavanja dveh kategorij podje- tij – podjetij s sedežem v drugi državi članici in podjetij s sedežem v Španiji, vendar zunaj Baskije – ki so glede ustanavljanja podružnice v Baskiji v enakem položaju, menilo,
42 — Ultimately, it thus found discrimination against nationals to be unlawful.
42 – Nazadnje je diskriminacijo lastnih pravnih naslovnikov razglasilo za nedopustno.
43 — See point 25 above.
43 – Glej zgoraj navedeno točko 25.
UGT-RIOJA AND OTHERS framework for assessing the selectivity of the provincial tax rules or it wished to make the extent of the autonomy dependent on the Community law concept of aid.
UGT-RIOJA IN DRUGI hotelo obseg avtonomije navezati na pojem državne pomoči v smislu prava Skupnosti.
fact that at last instance a court at the level of the central State is competent.
države, pri tem ničesar ne spreminja.
It is also irrelevant that legal recourse to ordinary courts is possible in order to challenge the local rules as secondary regulations, whilst regional and central laws can be challenged only before the Constitutional Court.
Niti ni pomembno, da je lokalne predpise kot podzakonske predpise mogoče izpodbijati pred rednimi sodi�či, regionalni predpisi in predpisi centralne države pa se lahko izpodbijajo samo pred ustavnim sodi�čem.
(e) Financial autonomy
e) Finančna avtonomija
Taking into account the Azores judgment, however, the latter approach would lead to a circular argument.
Ob upo�tevanju sodbe Azori pa bi z zadnjenavedenim pristopom za�li v slepo ulico.
The Court conversely links the existence of aid to the lack of autonomy on the part of the local tax legislator under national law.
V tej sodbi namreč Sodi�če prav nasprotno obstoj pomoči navezuje na okoli�čino, v kateri lokalni davčni zakonodajalec glede na državno pravo ni avtonomen.
In order to avoid such a circular argument, ascertaining the powers of the local tax legislator is to be regarded as a precondition for the application of the concept of aid under Article 87(1) EC.
Da najdemo izhod iz slepe ulice je treba pred uporabo pojma pomoči iz člena 87(1) ES najprej ugotoviti, ali je lokalni zakonodajalec poobla�čen za izdajo davčnih predpisov.
The Court of Justice cannot take from the national courts the necessary task of interpreting national law.
Sodi�če razlage nacionalnega prava, ki je za to potrebna, ne more odvzeti notranjim državnim sodi�čem.
A local authority possesses financial autonomy if it must itself bear the financial consequences of its tax rules and it does not receive any compensation from the central State for shortfalls in tax revenue stemming from derogations from the central rules by local rules.
Teritorialna skupnost je finančno avtonomna, če mora sama nositi finančne posledice svojih davčnih predpisov in od centralne države ne prejme izravnav za nižje davčne prihodke, ki izhajajo iz odstopanj med lokalno ureditvijo in ureditvijo centralne države.
Lastly, it is necessary to consider the argument that the Historical Territories lack sufficient autonomy because their rules are subject to judicial review, at last instance by a central State court.
Na koncu je treba predstaviti �e trditev, da zgodovinska ozemlja naj ne bi imela zadostne avtonomije, ker so njihovi predpisi podvrženi sodnemu nadzoru, nazadnje tudi sodi�ču centralne države.
If the national rules place limits on the discretion enjoyed by the local tax legislator, it is not unusual in a State based on the rule of law for the observance of those limits to be subject to judicial review.
Če je z notranjimi državnimi predpisi omejena diskrecija lokalnega davčnega zakonodajalca, v pravni državi ni neobičajno, da je spo�tovanje teh mej podvrženo sodnemu nadzoru.
Provided the examination extends only to that and not to the expediency of the local tax laws, the judicial review does not constitute an additional restriction of the autonomy of the local or regional authority.
Če se ta preizkus nana�a samo na to, ne pa tudi na namen lokalnih davčnih predpisov, sodna kontrola ne pomeni dodatne omejitve za avtonomijo teritorialne skupnosti.
This is not affected by the
Dejstvo, da je pri tem na zadnji stopnji pristojno sodi�če na ravni centralne
a comprehensive assessment of the financial relations between the central State and its subdivisions.
prenosa sredstev med različnimi državnimi ravnmi.
That examination is made even more difficult by the fact that in addition to the general budget of the State, the regions and other local or regional authorities overlapping special State funds exist, in particular social security schemes, where there may be further financial transfers between different geographical areas and State levels.
To preučevanje otežuje �e to, da poleg splo�nih proračunov države, pokrajin in drugih državnih teritorialnih oseb javnega prava vzporedno obstajajo posebna državna sredstva, zlasti sredstva socialne varnosti, zato lahko pride do nadaljnjih finančnih transferjev med različnimi geografskimi območji in državo.