natgillin/translations-raw huggingface dataset:
In any case, the Tribunal Superior de Justicia del País Vasco, whose assessment takes precedence, has referred the matter to the Court even though, according to the parties, the validity of the provisions was apparently called into question in interlocutory proceedings by that very court.
Tribunal Superior de Justicia del País Vasco, katerega ocena je v prvi vrsti najpomembnej�a, je vpra�anje naslovilo na Sodi�če, čeprav je po navedbah udeležencev v postopku za izdajo začasne odredbe prav to sodi�če podvomilo v veljavnost določb.
It is for the referring court and not the Court of Justice to assess, on the basis of national procedural law, the effects of the decisions adopted in that context. 15
Tako je predložitveno sodi�če in ne Sodi�če dolžno v skladu z nacionalnim procesnim pravom presoditi učinke odločitev, sprejetih v tem okviru. 15
Moreover, Confebask does not consider the references to be necessary because the answer is already clear beyond doubt from the Azores judgment.
Confebask meni, da predložena vpra�anja niso nujna, zato ker odgovor nedvomno izhaja že iz sodbe Azori.
The Court could also give its decision by an order under Article 104(3) of its Rules of Procedure.
Sodi�če bi lahko odločilo tudi s sklepom na podlagi člena 104(3) Poslovnika.
However, this is not a plea of inadmissibility strictly speaking.
Vendar pri tem ne gre za ugovor nedopustnosti v dejanskem po menu.
In the case of proceedings
Ko se uporabi postopek na podlagi člena 104(3) Poslovnika, predlog ni nedopusten, temveč se lahko nanj odgovori samo v
Where questions submitted by national courts concern the interpretation of a provision of Community law, the Court of Justice is thus bound, in principle, to give a ruling unless it is obvious that the request for a preliminary ruling is in reality designed to induce the Court to give a ruling by means of a fictitious dispute, or to deliver advisory opinions on general or hypothetical questions, or that the interpretation of Community law requested bears no relation to the actual facts of the main action or its purpose, or that the Court does not have before it the factual or legal material necessary to give a
Če se vpra�anja, ki jih postavijo nacionalna sodi�ča, nana�ajo na razlago določbe prava Skupnosti, je torej Sodi�če načeloma zavezano, da odloči o vpra�anju, razen če je očitno, da je predlog za sprejetje predhodne odločbe v resnici namenjen izzvanju odločitve Sodi�ča s konstruiranim sporom ali oblikovanju posvetovalnih mnenj o splo�nih ali hipotetičnih vpra�anjih, da zapro�ena razlaga prava Skupnosti ni v nikakr�ni povezavi z resničnostjo ali s predmetom spora ali da Sodi�če nima na voljo dejanskih ali
14 — Case C-275/06 Promusicae (cited in footnote 13), paragraph 37.
14 – V opombi 13 navedena sodba Promusicae ( točka 17).
The Azores judgment under Article 104(3) of the Rules of Procedure the request is not inadmissible but can be answered only in a simplified procedure.
Sodba Azori poenostavljenem postopku.
However, there are no grounds to suggest that this is the case because the answer to the question referred is not obvious from the caselaw and the answer also leaves room for reasonable doubt.
Za to pa ni razloga, ker odgovor na predhodno vpra�anje ne izhaja jasno iz sodne prakse in odgovor dopu�ča tudi prostor za razumen dvom.
The reference for a preliminary ruling is therefore admissible.
Predlog za sprejetje predhodne odločbe je tako dopusten.
In the Azores judgment, the Court considered in detail for the first time the ‘regional selectivity’ of tax rules.
V sodbi Azori se je Sodi�če prvič poglobljeno ukvarjalo s tako imenovano regionalno selektivnostjo davčnih predpisov.
The starting point is the settled caselaw on the condition of selectivity.
Izhodi�če je stalna sodna praksa o značilnostih selektivnosti.
It is clear from that caselaw that Article 87(1) EC requires assessment of whether, under a particular statutory scheme, a State measure is such as to ‘favour certain undertakings or the production of certain goods’ in comparison with other undertakings which are in a legal and factual situation that is comparable in the light of the objective pursued by the measure in question. 16
V okviru navedenega je treba na podlagi člena 87(1) ES ugotoviti, da nacionalni ukrep v okviru določene pravne ureditve lahko daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“ v primerjavi z drugimi, ki so glede na cilje te ureditve v primerljivem dejanskem in pravnem položaju. 16
B — The question referred
B – Predhodno vprašanje
The referring court essentially seeks to ascertain under what conditions tax measures adopted by local authorities which are more favourable than the tax rules applicable in the rest of the Member State are selective in nature and therefore constitute State aid for the purposes of Article 87(1) EC, which must be notified to the Commission under Article 88(3) EC.
Predložitveno sodi�če želi v bistvu vedeti, pod katerimi pogoji so davčni ukrepi lokalnih skupnosti, ki so ugodnej�i od davčnih predpisov, ki veljajo na preostalem območju države članice, selektivni in so zato državne pomoči v smislu člena 87(1) ES, ki jih je treba na podlagi člena 88(3) ES priglasiti Komisiji.
In principle, taxes are not an advantage, but a charge.
Načeloma davki sicer niso ugodnosti, temveč breme.
However, tax measures may be aid in certain cases where the State levies lower taxes than normal or levies no tax at all.
Vendar so davčni ukrepi lahko pomoči, če država v določenih primerih pobira nižje davke kot sicer ali če predvidi davčno oprostitev.
Because the concept of State aid is broader than the concept of subsidy, it also covers the mitigation of charges which are normally included in the budget of an undertaking.
Ker je pojem državne pomoči �ir�i od pojma subvencije, vključuje tudi znižanje bremen, ki jih mora sicer v običajnih okoli�činah nositi podjetje.
17 In order to assess the nature of a tax measure as aid, ‘normal’ taxation from which the contested regime departs in a selective
17 Za presojo značilnosti pomoči nekega davčnega ukrepa mora obstajati „normalna“ obdavčitev, od katere sporna ureditev
Before I examine more closely, in the light of the facts in the main proceedings, the circumstances under which tax rules may be regarded as selective, I would like to recall the main features of the Azores judgment.
Preden bom ob upo�tevanju dejanskega stanja postopka v glavni stvari podrobneje preučila, pod katerimi pogoji se davčni predpisi obravnavajo kot selektivni, želim spomniti na osnovne značilnosti sodbe Azori.
18 Differences in taxation manner is needed.
18 odstopa kot selektivna.
whole as selective measures even if they were adopted by local or regional authorities.
Različna obdavčitev ozemlju, četudi so jih sprejele teritorialne skupnosti.
22 are justified where the differentiation arises from the nature or the overall structure of the tax system. 19
22 je upravičena, če razlikovanje izhaja iz narave ali notranje strukture davčne ureditve. 19
In determining the reference framework for assessing a reduced tax rate in part of a Member State, the Court distinguished three situations in the Azores judgment, following the line taken in the Opinion of Advocate General Geelhoed: 23
V okviru določitve primernega okvira za presojo znižane davčne stopnje na delu države članice je Sodi�če v sodbi Azori, izhajajoč iz sklepnih predlogov generalnega branilca Geelhoeda, 23 razlikovalo med tremi položaji:
The main innovation of the Azores judgment is that the Court did not consider that the Member State as a whole had to be the reference framework.
Odločilna novost sodbe Azori je, da Sodi�če kot merodajni okvir ni �telo nujno celotne države članice.
Instead, it also considered it possible that for tax rules adopted by a local or regional authority its territory alone forms the reference framework if that authority is sufficiently autonomous in relation to the central government of the Member State. 20
Nasprotno je menilo, da je možnost, da je za davčno ureditev lokalne ali regionalne skupnosti upo�tevni okvir lahko samo njeno območje, če je ta teritorialna skupnost v odnosu do centralne oblasti države članice zadosti avtonomna. 20
— The central government unilaterally decides that the applicable national tax rate should be reduced within a defined geographical area (situation 1).
– centralna oblast enostransko odloči, da se bo na določenem geografskem območju uporabljala nižja davčna stopnja od tiste, ki velja na nacionalni ravni (položaj 1).
In its earlier caselaw on aid from local and regional authorities, the Court had stressed above all that such aid is attributable to the State.
V svoji zgodnji sodni praksi, ki se nana�a na pomoči teritorialnih skupnosti, je Sodi�če zlasti poudarjalo, da jih je treba pripisati državi.
21Following on from that, in its previous decision-making practice the Commission has regarded rules which were not applicable to the national territory as a
21Ob upo�tevanju navedenega je Komisija v dosedanji praksi odločanja kot selektivne ukrepe obravnavala predpise, ki se niso uporabljali na celotnem državnem davčna pristojnost je prenesena od centralne države na lokalne skupnosti določene ravni, ki so v mejah podeljenih pristojnosti upravičene prosto določati davčne stopnje za njihovo območje pristojnosti (položaj 2).
18 — Azores judgment (cited in footnote 3), paragraph 56.
18 – V opombi 3 navedena sodba Azori (točka 56).
20 — Azores judgment (cited in footnote 3), paragraph 58.
20 – V opombi 3 navedena sodba Azori (točka 58).
22 — See Commission Decision 2003/442/EC of 11 December 2002 on the part of the scheme adapting the national tax system to the specific characteristics of the Autonomous Region of the Azores which concerns reductions in the rates of income and corporation tax (OJ 2003 L 150, p.
22 – Glej v sodbi Azori obravnavano Odločbo Komisije 2003/442/ES z dne 11. decembra 2002 o delu ureditve za prilagoditev portugalskega davčnega sistema posebnim razmeram avtonomne regije Azorov, ki se nana�a na znižanje dohodnine (UL 2003, L 150, str.
52, paragraphs 26 to 32), which was contested in the Azores judgment, and Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar corporation tax reform (OJ 2005 L 85, p.
52, točke od 26 do 32), in Odločbo Komisije 2005/261/ES z dne 30. marca 2004 o shemi pomoči, ki jo namerava izvajati Združeno kraljestvo glede reforme davka od dobička pravnih oseb, ki jo je uvedla vlada Gibraltarja (UL 2005, L 85, str.
1, paragraphs 102 to 109), against which actions for annulment have been brought by Gibraltar and the United Kingdom before the Court of First Instance (Cases T-211/04 and T-215/04).
1, točke od 102 do 109) proti ničnostnim tožbam Gibraltarja in Združenega kraljestva, ki �e tečejo pred Sodi�čem prve stopnje (T-211/04 in T-215/04).
23 — Opinion in Case C-88/03 Portugal v Commission [2006] ECR I-7115, points 50 to 54.
23 – Sklepni predlogi, predstavljeni 20. oktobra 2005 v zadevi Portugalska proti Komisiji (C-88/03, ZOdl., str. I-7115, točke od 50 do 54).
21 — Case 248/84 Germany v Commission [1987] ECR 4013, paragraph 17; see also the Opinion of Advocate General Saggio in Joined Cases C-400/97 to C-402/97 Juntas Gene­rales de Guipúzcoa and Others [2000] ECR I-1073, point 31.
21 – Sodba Sodi�ča z dne 14. oktobra 1987 v zadevi Nemčija proti Komisiji (248/84, Recueil, str.
The Court of Justice also essentially adheres to this view in the Azores judgment (see paragraph 55 of that judgment, cited in footnote 3).
4013, točka 17); glej tudi sklepne predloge generalnega pravobranilca Saggia, predsta -vljene 1. julija 1999 v zadevi Juntas Generales de Guipúz - coa in drugi (C-400/97, C-401/97 in C-402/97, Recueil, str. I-1073, I-1074, točka 31).
— A regional or local authority adopts, in the exercise of sufficiently autonomous powers in relation to the central power which other authorities do not hold (asymmetry), a tax rate lower than the national rate which is applicable only to undertakings present in the territory within its competence (situation 3).
– regionalna ali lokalna skupnost pri izvajanju pooblastil, ki so dovolj avtonomna glede na osrednjo oblast in jih druge skupnosti nimajo (asimetrija), določi davčno stopnjo, ki je nižja od nacionalne stopnje in se uporablja le za podjetja na zadevnem ozemlju v njeni pristojnosti (položaj 3).
This is similar to the relationship between the different Member States’ tax rules.
To je podobno medsebojnim razmerjem davčnih predpisov držav članic.
Since direct taxation falls within the competence of the Member States, 25 corporation tax rates are not harmonised, but differ considerably from one Member State to the next.
Ker so neposredni davki v pristojnosti držav članic 25, davčne stopnje davka od dobička pravnih oseb niso harmonizirane, temveč v različnih državah članicah medsebojno znatno odstopajo.
Whilst the tax rate in Bulgaria and in Cyrus is only 10%, the EU average is around 25%.
Davčna stopnja v Bolgariji in na Cipru je samo 10 %, povprečje v EU pa je okoli 25 %.
26 Even though the different tax rates certainly influence competition, particularly low rates which apply to all the undertakings in a Member State do not constitute aid because there is no general system in the Community.
26 Čeprav različne davčne stopnje vplivajo na konkurenco, posebej nizke stopnje, ki veljajo za vsa podjetja posamezne države članice, nimajo lastnosti državne pomoči, ker v Skupnosti ni skupnega sistema.
In situation 1, the measure is undoubtedly selective.
V položaju 1 gre nedvomno za selektivni ukrep.
Because here the national level establishes both the general standard and the regional difference, only the State as a whole can be taken as the reference framework.
Ker sta tukaj na državni ravni določena tako splo�ni standard kot tudi regionalno odstopanje, je upo�teven okvir celotna država.
Situation 3 is characterised by an asymmetrical division of competences.
Za položaj 3 je značilna asimetrična delitev pristojnosti.
In some areas, the local or regional authorities have certain rule-making powers which are held by the central authorities in the rest of the national territory.
Na nekaterih območjih imajo lokalne oziroma regionalne skupnosti določene normativne pristojnosti, ki so na preostalem državnem ozemlju v pristojnosti centralne države.
The crucial factor is the level of autonomy enjoyed by the local and regional authorities in their legislative activity.
Tukaj je odločilna stopnja avtonomije, ki jo imajo teritorialne skupnosti pri izvajanju normodajnih pristojnosti.
If the central State actually determines the content of the local rules and/or bears the relevant economic consequences, there is no real autonomy.
Če centralna država dejansko določa vsebino lokalnih predpisov in/ali je odgovorna za ustrezne gospodarske posledice, ni prave avtonomije.
The local rules are
Lokalno ureditev
In situation 2, there is no ‘normal taxation’ applying to the national territory as a whole from which the rules of the individual local or regional authorities depart in an advantageous manner.
V položaju 2 ni „normalne obdavčitve“, ki bi veljala za celotno državno ozemlje, v primerjavi s katero bi bili predpisi posameznih teritorialnih skupnosti ugodnej�i.
The relevant local rules therefore stand in isolation and are not selective. 24
Zato veljajo lokalni predpisi ločeno drug poleg drugega in niso selektivni. 24
See also the notice of the Commission (1998 Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ 1998 C 384, p.
Taka je tudi ugotovitev Komisije (Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka iz leta 1998, UL C 384, str.
3), paragraph 16, and the report on the implementation of that notice of 9 February 2004, C[2004] 434, paragraph 33).
3, točka 16, in Poročilo o uresničevanju tega obvestila z dne 9. februarja 2004, C[2004]434, točka 33).
— The rule-making regional or local authority has, from a constitutional point of view, a political and administrative status separate from that of the central government — institutional autonomy.
– zakonodajni regionalni ali lokalni skupnosti je bil v razmerju do centralne oblasti ustavnopravno določen lastni politični in administrativni status – institucionalna avtonomija.
Its general rules form the benchmark for assessing whether the local rules accord a selective advantage.
Njeni splo�ni predpisi so primerjalno merilo za presojo, ali lokalna ureditev zagotavlja selektivno ugodnost.
If the territory of the authority were used as the reference framework solely because the rules were adopted formally by the local or regional authority, the Member States could easily circumvent the prohibition of State aid.
Če bi se kot ustrezen okvir upo�tevalo območje skupnosti samo zato, ker je predpise formalno sprejela teritorialna skupnost, bi lahko države članice zlahka zaob�le prepoved državnih pomoči.
They would merely have to transfer the competences for adopting the relevant rules formally to the local or regional authorities. 27
Pristojnosti za izdajo ustreznih predpisov bi morale zgolj formalno prenesti na teritorialne skupnosti. 27
— The rules must have been adopted without the central government being able to intervene directly as regards their content — procedural autonomy.
– predpisi so bili sprejeti, ne da bi imela centralna oblast možnost neposredno vplivati na vsebino – procesna avtonomija.
— The financial consequences of a reduction of the national tax rate for undertakings in the region concerned must not be offset by aid or subsidies from other regions or central government — finan­cial autonomy.
– finančni učinki znižanja nacionalne davčne stopnje za podjetja v pokrajini ne smejo biti izravnani s prispevki ali subvencijami iz drugih pokrajin ali centralne oblasti – finančna avtonomija.
If, on the other hand, the contested measure adopted by the local authority were adopted in the exercise of sufficiently autonomous powers, situation 3 is comparable with situation 2. The rules of several legislators acting on the basis of their own competence — here the central State and the local and regional authorities — do not have a common reference framework.
Če pa je bil sporni ukrep lokalne skupnosti sprejet v okviru izvajanja zadostnih avtonomnih pooblastil, je položaj 3 podoben položaju 2: predpisi več zakonodajalcev, ki delujejo v okviru svojih pristojnosti – v obravnavanem primeru pristojnosti centralne države in lokalnih skupnosti – veljajo drug ob drugem, ne da bi imeli skupni referenčni okvir.
Application of the findings from the Azores judgment to the measures adopted by the Historical Territories
Prenos spoznanj iz sodbe Azori na ukrepe zgodovinskih ozemelj
Like Advocate General Geelhoed, 28the Court has linked the question whether sufficient autonomy exists to three criteria which must be met cumulatively:
Sodi�če je tako kot generalni pravobranilec Geelhoed 28 obstoj zadostne avtonomije oprlo na tri merila, ki morajo biti podana kumulativno:
27 — See the Opinion of Advocate General Saggio in Juntas Generales de Guipúzcoa and Others (cited in footnote 21), point 37.
27 – Glej v tem smislu v opombi 21 navedene sklepne predloge generalnega pravobranilca Saggia v zadevi Juntas Generales de Guipúzcoa in drugi (točka 37).
28 — See the Opinion in the Azores case (cited in footnote 23), point 54.
28 – Glej v opombi 23 navedene sklepne predloge v zadevi Portugalska proti Komisiji (točka 54).
As in the case of the Azores, it seems reasonable to assume an asymmetrical division of competences along the lines of situ­ation 3 in the case of the Historical Territories.
Tako kot v primeru Azori je pri zgodovinskih ozemljih primerno izhajati iz asimetrične delitve pristojnosti v smislu položaja 3.
In Spain too, tax legislation falls within the competence of the central State in principle.
Tudi v Španiji je namreč davčna zakonodaja načeloma v pristojnosti centralne države.
Unlike the other local and regional authorities, only the Historical Territories have their
V nasprotju s preostalimi lokalnimi in regionalnimi skupnostmi imajo na tem področju svoje
UGT-RIOJA AND OTHERS own powers in this field.
UGT-RIOJA IN DRUGI pristojnosti samo zgodovinska ozemlja.
29The question whether the tax rules at issue in the main proceedings should be related to the provisions which apply in the rest of Spain or are to be regarded as independent rules therefore depends on the autonomy of the Territories in the exercise of their powers.
29 Pri tem, ali je treba v postopku o glavni stvari sporne davčne predpise povezovati z določbami, ki veljajo za preostalo območje Španije, ali pa jih je treba obravnavati kot samostojne predpise, je pri izvajanju njihovih pristojnosti odločilna avtonomija ozemelj.
The Court has consistently held, however, that a Member State cannot plead provisions, practices or situations prevailing in its domestic legal order, including those resulting from the constitutional organisation of that State, to justify the failure to observe obligations arising under Community law. 31
V skladu z ustaljeno sodno prakso pa se država članica ne more sklicevati na določbe, prakso ali okoli�čine notranje pravne ureditve, vključno s tistimi, ki izhajajo iz ustavnopravne ureditve, da bi tako upravičila neizpolnjevanje obveznosti, ki izhajajo iz prava Skupnosti.
In the Azores judgment, the Court struck a reasonable balance between these two principles.
V sodbi Azori je Sodi�če primerno uravnotežilo ti načeli.
On the one hand, it respects the autonomy which the Constitution of the Member State in question grants to its local and regional authorities.
Po eni strani spo�tuje avtonomijo, ki jo priznava ustava države članice svojim teritorialnim skupnostim.
If the limited territorial application of local tax rules alone were to give grounds for the selectivity of a measure, the autonomy which the national Constitution accords the local or regional authority would be very questionable.
Če bi namreč selektivnost nekega ukrepa utemeljevali zgolj z omejenim teritorialnim območjem veljavnosti nekega lokalnega davčnega predpisa, bi bila avtonomija, ki jo nacionalna ustava priznava teritorialni skupnosti, ogrožena.
Any local rules which are more favourable than the tax law of the central State, meet the other requirements to satisfy the definition of aid and exceed the de minimis threshold would require approval by the Commission.
Vsak lokalen predpis, ki je ugodnej�i od davčnega prava centralne države in izpolnjuje tudi druge pogoje za obstoj državne pomoči ter je z njim prekoračen prag de minimis, bi morala odobriti Komisija.
This would be granted only if a ground for justification holds, such as the promotion of economically underdeveloped areas under Article 87(3)(a) EC.
To naj bi se zgodilo samo v upravičenih primerih, kot na primer za spodbujanje razvoja gospodarsko slab�e razvitih območij na podlagi člena 87(3)(a) ES.
First of all, I would like to mention that under Article 6(3) EU the European Union must respect the national identities of its Member States.
Najprej želim spomniti, da Evropska unija na podlagi člena 6(3) EU spo�tuje nacionalno identiteto svojih držav članic.
This means that the Union cannot encroach on the constitutional order of a Member State, whether it is centralist or federal, and does not in principle have any influence on the division of competences within a Member State.
Navedeno vključuje, da Unija ne posega v ustavnopravno ureditev države članice, ne glede na to, ali je centralno ali federalno organizirana, in načeloma tudi nima vpliva na delitev pristojnosti znotraj države članice.
The revision of that provision by the Treaty of Lisbon expressly mentions respect for the constitutional structures of the Member States by the Union. 30
Novelirana določba, kot je bila spremenjena z Lizbonsko pogodbo, izrecno poudarja, da Unija spo�tuje ustavnopravne strukture držav članic. 30
29 — In addition to Biscay, Álava and Guipúzcoa, the Autonomous Community of Navarre also has similar fiscal sovereignty on the basis of historical special rights (fueros).
29 – Poleg Vizcaye, Álave in Guipúzcoe ima ustrezno pristojnost pobiranja davkov na podlagi posebnih zgodovinskih pravic (fueros) tudi Avtonomna skupnost Navarra.