natgillin/translations-raw huggingface dataset:
That legislation provides that the profits of a CFC — namely, under the version of that legislation applicable at the time of the facts in the main proceedings (‘the legislation on CFCs’), a foreign company in which the resident company owns a holding of more than 50% — are attributed to the resident company and taxed in its hands, by means of a tax credit for the tax paid by the CFC in the State in which it is established.
V tej zakonodaji je določeno, da se dobiček TOD – v skladu z različico navedene zakonodaje, ki je veljala v času dejanskega stanja v glavni stvari (v nadaljevanju: zakonodaja o TOD), je to tuja družba, ki je v več kot 50-odstotni lasti družbe rezidentke – pripi�e družbi rezidentki in obdavči pri njej, pri čemer se uporabi davčni odbitek iz naslova davka, ki ga je TOD plačala v državi, v kateri ima sedež.
If those same profits are then distributed in the form of dividends to the resident company, the tax paid by the latter in the United Kingdom on the profits of the CFC is treated as additional tax paid by the latter abroad and gives rise to a tax credit payable in respect of the tax owed by the resident company on those dividends.
Če se ta dobiček nato razdeli v obliki dividend družbi rezidentki, se davek, ki ga je ta plačala v Združenem kraljestvu na dobiček TOD, �teje kot dodatni davek, ki ga je slednja plačala v tujini, in daje pravico do davčnega odbitka, ki se odbije od davka, ki ga mora na te dividende plačati družba rezidentka.
The legislation on CFCs is designed to apply when the CFC is subject, in the State in which it is established, to a ‘lower level of taxation’, which is the case, under that legislation, in respect of any accounting period in which the tax paid by the CFC is less than three quarters of the amount of tax which would have been paid in the United Kingdom on the taxable profits as they would have been calculated for the purposes of taxation in that Member State.
Zakonodaja o TOD se uporablja takrat, ko za TOD v državi, v kateri ima sedež, velja „nižja raven obdavčitve“, kar na podlagi te zakonodaje velja za vsako obračunsko leto, v katerem je davek, ki ga plača TOD, nižji od treh četrtin zneska davka, ki bi bil plačan v Združenem kraljestvu na obdavčljivi dobiček, kot bi bil izračunan zaradi obdavčitve v tej državi članici.
The charge to tax under the legislation on CFCs is subject to a number of exceptions.
Obdavčitev na podlagi zakonodaje o TOD ima nekaj izjem.
According to the legislation on CFCs, that charge to tax does not apply in any of the following cases:
V skladu z navedeno zakonodajo o TOD se ta obdavčitev ne uporablja v naslednjih primerih:
— the CFC pursues an ‘acceptable distribution policy’, which means that a specified percentage (90% in 1996) of its profits is distributed within 18 months of their arising and taxed in the hands of a resident company;
– če TOD izvaja „sprejemljivo politiko razdeljevanja“, kar pomeni, da je določen odstotek (90 % v letu 1996) njenega dobička razdeljen v 18 mesecih od takrat, ko je bil ustvarjen, in obdavčen pri družbi rezidentki;
— the CFC is engaged in ‘exempt activities’ within the meaning of that legislation, such as certain trading activities carried out from a business establishment;
– če TOD izvaja „opro�čene dejavnosti“ v smislu navedene zakonodaje, kot so nekatere gospodarske dejavnosti, ki jih opravlja gospodarska enota;
— the CFC satisfies the ‘public quotation condition’, which means that 35% of the voting power is held by the public, the subsidiary is quoted and its securities are dealt in on a recognised stock exchange, and
– če TOD upo�teva „pogoje javne kotacije“, kar pomeni, da ima javnost 35 % glasovalnih pravic, da je hčerinska družba uvr�čena v kotacijo in da se z njenimi vrednostnimi papirji trguje na priznani borzi vrednostnih papirjev, ter
— the CFC’s chargeable profits do not exceed an amount set at GBP 50 000 (the ‘de minimis’ exception).
– če obdavčljivi dobiček TOD ne presega zneska 50.000 GBP (izjema de minimis).
The taxation provided for by the legislation on CFCs is also excluded when ‘the motive test’ is satisfied.
Obdavčitev, ki jo določa zakonodaja o TOD, je tudi izključena, kadar je uspe�no opravljen tako imenovani preizkus „vzgibov“.
The latter involves two cumulative conditions.
Ta preizkus vsebuje dva kumulativna
2008 — CASE C-201/05 the transactions which gave rise to the profits of the CFC for the accounting period in question produce a reduction in United Kingdom tax compared to that which would have been paid in the absence of those transactions and where the amount of that reduction exceeds a certain threshold, the resident company must show that such a reduction was not the main purpose, or one of the main purposes, of those transactions.
2008 – ZADEVA C-201/05 pogoja. Po eni strani, kadar transakcije, na podlagi katerih je bil v obravnavanem obračunskem letu ustvarjen dobiček TOD, vodijo do znižanja davka v Združenem kraljestvu glede na davek, ki bi ga bilo treba plačati, če ne bi bilo omenjenih transakcij, in kadar znesek tega znižanja presega določen prag, mora družba rezidentka dokazati, da tako znižanje ni bil glavni cilj ali eden od glavnih ciljev teh transakcij.
Secondly, the resident company must show that it was not the main reason, or one of the main reasons, for the CFC’s existence in the accounting period concerned to achieve a reduction in United Kingdom tax by means of a diversion of profits.
Po drugi strani mora družba rezidentka dokazati, da glavni cilj ali eden od glavnih ciljev obstoja TOD v zadevnem obračunskem letu ni bil doseči znižanje davka v Združenem kraljestvu s pomočjo preusmerjanja dobička.
According to that legislation, there is a diversion of profits if it is reasonable to suppose that, had the CFC or any related company established outside the United Kingdom not existed, the receipts would have been received by, and been taxable in the hands of, a United Kingdom resident.
V skladu z navedeno zakonodajo gre za preusmerjanje dobička, če je mogoče razumno domnevati, da bi, če ne bi bilo TOD ali katere koli druge povezane družbe s sedežem zunaj Združenega kraljestva, dohodke prejela oseba rezidentka Združenega kraljestva, pri kateri bi bili tudi obdavčeni.
The decision making the reference also states that in 1996 the United Kingdom tax authorities published a list of States within which, subject to specified conditions, a CFC could be established and carry on its activities and be regarded as meeting the requirements for exemption from the taxation provided for by the legislation on CFCs.
Davčni organi Združenega kraljestva so leta 1996 objavili seznam držav, v katerih se pod določenimi pogoji TOD lahko ustanovi in opravlja svoje dejavnosti ter se �teje, da izpolnjuje pogoje, ki omogočajo izognitev obdavčitvi, določeni v zakonodaji o TOD.
Until 1999, the legislation on CFCs applied only on the direction of the United Kingdom tax authority.
Do leta 1999 se je zakonodaja o TOD uporabljala samo po navodilu davčne uprave Združenega kraljestva.
There was no obligation, for parent companies, to make a tax return concerning CFCs.
Za matične družbe rezidentke ni obstajala nobena obveznost napovedi v zvezi s TOD.
Since then, resident companies have been required to determine themselves whether that legislation applies and assess the charge to tax arising from any such application (the rule known as ‘self-assessment’).
Od tega leta dalje pa so družbe rezidentke pozvane, naj same določijo, ali se ta zakonodaja uporablja v njihovem posebnem primeru, in kak�na obdavčitev izhaja iz morebitne uporabe te zakonodaje (tako imenovano pravilo „obrnjene davčne obveznosti“).
A resident company’s corporation tax return must contain information in respect of CFCs, including the names of the CFCs concerned, the country or countries in which they are resident, the size of the resident company’s interests in each of the CFCs,
Napoved družbe rezidentke iz naslova davka od dohodkov pravnih oseb mora v zvezi s TOD vsebovati podatke, ki se nana�ajo na ime zadevnih TOD, državo(-e), v kate ri(-h) so rezidentke, velikost deležev družbe rezidentke v vsaki od teh TOD ter podrobnosti o morebitni pro�nji za oprostitev. Če se ne uporablja nobena od
The legislation on CFCs has been the subject of a series of amendments since December 1993.
Zakonodaja o TOD je bila od decembra 1993 večkrat spremenjena.
First, ‘self-assessment’ was introduced, as regards CFCs, for accounting periods ending after 1 July 1999.
Prvič, uvedeno je bilo pravilo „obrnjene davčne obveznosti“ za TOD za obračunska leta po 1. juliju 1999.
Secondly, the definition of control of a foreign company was altered with effect from 21 March 2000.
Drugič, opredelitev obvladovanja tuje družbe je bila spremenjena z 21. marcem 2000.
A provision was also adopted in respect of joint ventures.
Poleg tega je bila sprejeta določba v zvezi s skupnimi hčerinskimi družbami.
Thirdly, ‘designer rate provisions’ were introduced by the Finance Act 2000 and entered into effect from 6 October 1999.
Tretjič, z zakonom o financah iz leta 2000 so bile uvedene določbe v zvezi z „ustvarjeno stopnjo“ („designer rate“), ki so začele veljati 6. oktobra 1999.
Under those provisions, a company which is resident in the territory of a State where the rate of tax is equal to or greater than three quarters of that of the United Kingdom may nevertheless come within the scope of the legislation on CFCs if, in the view of the United Kingdom tax authority, the provisions in force in the State of establishment of that company enable it to exercise influence over the amount of the tax to be paid.
Na podlagi teh določb se lahko za družbo, ki je rezidentka na ozemlju države, v kateri je davčna stopnja enaka trem četrtinam davčne stopnje Združenega kraljestva ali vi�ja od treh četrtin, vseeno uporablja zakonodaja o TOD, če ji po mnenju davčne uprave Združenega kraljestva določbe, ki veljajo v državi sedeža navedene družbe, omogočajo, da vpliva na znesek davka, ki ga je treba plačati.
Fourthly, a series of amendments made the conditions stricter for the application of the ‘de minimis’ exception, the exception based on an acceptable distribution policy, the exception connected with exempt activities and that relating to excluded countries.
Četrtič, z nizom sprememb so bili zaostreni pogoji uporabe izjeme „de minimis“, izjeme, ki temelji na sprejemljivi politiki razdeljevanja, izjeme, povezane z opro�čenimi dejavnostmi, in izjeme v zvezi z izključenimi državami.
The main proceedings take the form of ‘group litigation’ relating to the provisions of the United Kingdom’s tax legislation on dividends and CFCs.
Spor o glavni stvari spada na področje sporov vrste „group litigation“ v zvezi z določbami davčne zakonodaje Združenega kraljestva o dividendah in TOD.
Those proceedings consist of claims brought by 21 groups of international companies against the tax authority of the United Kingdom in the Chancery Division of the High Court of Justice of England and Wales. The claims of three groups of companies, namely Anglo American, Cadbury Schweppes and Prudential, were selected as test cases.
Ta spor obsega zahtevke, ki jih je vložilo 21 mednarodnih skupin družb zoper davčno upravo Združenega kraljestva na High Court of Justice (England & Wales), Chancery Division. Zahtevki treh skupin družb, in sicer Anglo American, Cadbury Schweppes in Prudential, so bili izbrani za vzorčne zadeve. 26
Before the national court, Anglo American and Cadbury Schweppes claim that they complied with the United Kingdom’s tax provisions on CFCs and dividends, whereas, had they been aware that those provisions were contrary to Community law, they would not have paid corporation tax on dividends received from, or profits made by, CFCs.
Pred predložitvenim sodi�čem skupini Anglo American in Cadbury Schweppes trdita, da sta ravnali v skladu z davčnimi predpisi Združenega kraljestva o TOD in dividendah, če pa bi vedeli, da so ti predpisi v nasprotju s pravom Skupnosti, ne bi plačali davka na dividende, ki sta jih prejeli od TOD, ali od dobička, ki so ga ustvarile TOD.
Nor would they have deducted from their tax certain reliefs, which would thus have been available for other purposes or could have been carried forward, nor paid dividends for the purposes of obtaining the acceptable distribution policy exemption, since such payments were not in their commercial interest or since the timing of the payment required to meet the conditions laid down by the legislation on CFCs as regards that exemption exposed the group to less favourable tax treatment.
Prav tako od svojega davka ne bi odbili nekaterih olaj�av, ki bi bile tako na voljo za druge namene ali bi jih bilo mogoče prenesti, niti ne bi izplačali dividend za pridobitev oprostitve iz naslova sprejemljive politike razdeljevanja, ker taka izplačila niso bila v njunem poslovnem interesu ali ker je bila zaradi časa plačila, določenega s pogoji iz zakonodaje o TOD v zvezi z navedeno oprostitvijo, skupina izpostavljena neugodni davčni obravnavi.
They would not, finally, have undertaken the work or incurred the expenses necessary to comply with the legislation on CFCs and would not have restricted the business activities of the CFCs in compliance with that legislation.
Nazadnje ne bi sprejeli ukrepov niti opravili potrebnih izdatkov za uskladitev z zakonodajo o TOD, in ne bi omejili poslovnih dejavnosti TOD v skladu z navedeno zakonodajo.
In that regard, Anglo American and Cadbury Schweppes claim, before the national court, restitution of the sums wrongly paid and/or compensation for the losses resulting from the provisions of the legislation on CFCs and dividends, as well as the expenses incurred in complying with those provisions.
V zvezi s tem skupini Anglo American in Cadbury Schweppes predložitvenemu sodi�ču predlagata, naj naloži povračilo neupravičeno obračunanih zneskov in/ali nadomestilo �kode, ki izhaja iz določb zakonodaje o TOD in dividendah, ter stro�kov, nastalih zaradi ravnanja v skladu z navedenimi določbami.
Before the national court, Prudential’s claim deals with the taxation, in the hands of certain resident companies, of dividends received from nonresident companies, in which the former owned, for investment purposes, portfolio holdings representing less than 10% of the voting power, with the result that those resident companies were not subject to the legislation on CFCs.
Zahtevek skupine Prudential pred predložitvenim sodi�čem se nana�a na obdavčitev dividend pri nekaterih od njenih družb rezidentk, prejetih od družb nerezidentk, v katerih so prve za naložbene namene imele portfeljske deleže, ki so pomenili manj kot 10 % glasovalnih pravic, tako da za navedene družbe rezidentke ni veljala zakonodaja o TOD.
In that regard, Prudential claims, before the national court, restitution of the sums wrongly paid and/or compensation for the loss resulting from the taxation, in application of the United Kingdom’s tax legislation on dividends, of dividends received from companies established in other Member States and third countries.
V zvezi s tem skupina Prudential predložitvenemu sodi�ču predlaga, naj naloži povračilo neupravičeno obračunanih zneskov in/ali nadomestilo �kode, ki izhaja na podlagi davčne zakonodaje Združenega kraljestva o dividendah iz obdavčitve dividend, prejetih od družb s sedežem v drugih državah članicah in tretjih državah.
In those circumstances, the Chancery Division of the High Court of Justice of England and Wales decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:
V teh okoli�činah je High Court of Justice (England & Wales), Chancery Division, prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo ta vpra�anja: „1.
‘(1) Is it contrary to Articles 43 EC or 56 EC for a Member State to keep in force and apply measures which:
Ali je v nasprotju s členoma 43 ES ali 56 ES, da država članica ohranja v veljavi in uporablja ukrepe:
(a) exempt from corporation tax dividends received by a company resident in that Member State (“the resident company”) from other resident companies; but which
(a) ki določajo oprostitev od davka od dohodkov pravnih oseb za dividende, ki jih prejme družba, ki je rezidentka v tej državi članici (‚družba rezidentka‘), od drugih družb rezidentk, vendar
(b) subject to corporation tax dividends received by the resident company from a company resident in another Member State and in particular a company controlled by it resident in another Member State and subject to a lower level
(b) ki za dividende, ki jih družba rezidentka prejme od družbe, ki je rezidentka v drugi državi članici, in zlasti družbe, ki jo ta družba rezidentka obvladuje in je rezidentka v drugi državi članici ter v tej drugi državi podvržena nižji ravni
2008 — CASE C-201/05 of taxation there (“the controlled company”), after giving double taxation relief for any withholding tax payable on the dividend and for the underlying tax paid by the controlled company on its profits?
2008 – ZADEVA C-201/05 obdavčitve (‚odvisna družba‘), določajo davek od dohodkov pravnih oseb, potem ko je priznala preventivno olaj�avo dvojnega obdavčenja za vsak pri viru odtegnjeni davek, ki se plača na dividendo, in za temeljni davek, ki ga plača odvisna družba od svojega dobička?
(a) certain dividends received by an insurance company resident in a Member State from a company resident in another Member State (“the nonresident company”) were chargeable to corporation tax; but
(a) nekatere dividende, ki jih je prejela zavarovalni�ka družba rezidentka države članice od družbe rezidentke druge države članice (‚družba nerezidentka‘), zavezane plačilu davka od dohodkov pravnih oseb, medtem ko
(b) the resident insurance company was allowed to elect that corresponding dividends received from a company resident in the same Member State should not be chargeable to corporation tax, with the further consequence that a company which had made the election was unable to claim payment of the tax credit to which it would otherwise have been entitled?
(b) je imela zavarovalni�ka družba rezidentka možnost izbrati, da podobne dividende, prejete od družbe rezidentke iste države članice, ne bodo zavezane plačilu davka od dohodkov pravnih oseb, kar je med drugim pomenilo, da družba, ki je to izbrala, ni imela možnosti uveljavljati davčnega odbitka, do katerega bi bila sicer upravičena?
(a) provides in specified circumstances for the imposition of a charge to tax upon the resident company in respect of the profits of a controlled company being a company resident in another Member State as defined in Question 1(b) above; and
(a) je določeno, da se v določenih okoli�činah obdavči družba rezidentka v zvezi z dobičkom odvisne družbe, ki je rezidentka druge države članice, kot je opredeljeno v prvem vpra�anju, (b), zgoraj, in
(b) imposes certain compliance requirements where the resident company does not seek or is not able to claim any exemption and pays tax in respect of the profits of that controlled company; and
(b) so določene nekatere zahteve skladnosti, kadar družba rezidentka ne zahteva ali ne more zahtevati nobene oprostitve in plača davke od dobička te odvisne družbe, in
(c) imposes further compliance requirements where the resident company seeks to obtain exemption from that tax?
(c) so določene dodatne zahteve skladnosti, kadar družba rezidentka namerava uporabljati oprostitev tega davka?
(a) a claim for repayment of (or the loss of use of money paid as) corporation tax unlawfully levied on the resident company in the circumstances referred to in Questions 1, 2 or 3 above;
(a) tožbo za vračilo ali tožbo zaradi izgube možnosti uporabe denarnih zneskov, plačanih iz naslova davka od dohodkov pravnih oseb, ki je bil družbi rezidentki obračunan nezakonito v okoli�činah, opisanih v prvem, drugem in tretjem vpra�anju zgoraj;
(b) a claim for restitution and/or compensation in respect of losses, reliefs and expenses that were used by the resident company (or surrendered to the resident company by other companies in the same group resident in the same Member State) to eliminate or reduce taxation charges incurred by virtue of the measures referred to in Questions 1, 2 and 3 above where such losses, reliefs and expenses would have been available for alternative use or could have been carried forward;
(b) tožbo za vračilo in/ali nadomestilo izgub, olaj�av in izdatkov, ki jih je izvedla družba rezidentka (ali so jih družbi rezidentki odstopile druge družbe v isti skupini rezidentk iste države članice) za odpravo ali znižanje davčne obremenitve, nastale zaradi ukrepov, navedenih v prvem, drugem in tretjem vpra�anju zgoraj, medtem ko bi bili ti izdatki, izgube in olaj�ave na voljo za drugo uporabo ali bi jih bilo mogoče prenesti;
(c) a claim for compensation for costs, losses, expenses and liabilities incurred in complying with the domestic legislation referred to in Question 3 above;
(c) tožbo za nadomestilo stro�kov, izgub, izdatkov in obveznosti, nastalih zaradi uskladitve z nacionalno zakonodajo iz tretjega vpra�anja zgoraj;
(d) where a controlled company has distributed reserves to the resident company to meet the requirements of the national legislation as an alternative to the resident company incurring the charge referred to in Question 3, and the controlled company has incurred costs, expenses and liabilities in doing so which it could have avoided had it been able to put those reserves to alternative use, a claim for compensation for those costs, expenses and liabilities, are such claims to be regarded as:
(d) če je odvisna družba razdelila rezerve družbi rezidentki, da bi izpolnila zahteve nacionalne zakonodaje, namesto da bi bila družba rezidentka podvržena bremenitvi iz tretjega vpra�anja, in so odvisni družbi s tem nastali stro�ki, izdatki in obveznosti, čemur bi se lahko izognila, če bi lahko te rezerve namenila za drugačno uporabo, tožbo za nadomestilo teh stro�kov, izdatkov in obveznosti, ali je treba take tožbe opredeliti kot:
— a claim for repayment of sums unduly levied which arise as a consequence of, and adjunct to, the breach of the abovementioned Community provisions; or
– tožbe za povračilo nezakonito obračunanih zneskov, tako da bi bilo to povračilo posledica in stranska pravica kr�itve zgoraj navedenih določb prava Skupnosti, ali
— a claim for compensation or damages such that the conditions set out in Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame [[1996] ECR I-1029] must be satisfied; or
– tožbe za nadomestilo ali povrnitev �kode, tako da morajo biti izpolnjeni pogoji, določeni v sodbi [z dne 5. marca 1996 v združenih zadevah Brasserie du pęcheur in Factortame, C-46/93 in C-48/93, Recueil, str. I-1029], ali
— a claim for payment of an amount representing a benefit unduly denied?
– tožbe za plačilo zneska, ki pomeni neupravičeno zavrnjeno ugodnost?
(a) are such claims a consequence of, and an adjunct to, the right conferred by the abovementioned Community provisions; or
(a) ali bi bile take tožbe posledica ali stranska pravica pravice, ki jo podeljujejo zgoraj navedene določbe prava Skupnosti, ali
(b) must some or all of the conditions for recovery laid down in … Brasserie du Pêcheur and Factortame[, cited above,] be satisfied; or
(b) bi bilo treba izpolniti pogoje, navedene v [zgoraj navedeni] sodbi [Brasserie du pêcheur in Factortame], glede od�kodnine, ali
(c) must some other conditions be met?
(c) bi bilo treba izpolniti druge pogoje?
2008 — CASE C-201/05 and Factortame, in particular as to whether, given the state of the caselaw on the interpretation of the relevant Community provisions, the breach was excusable?
2008 – ZADEVA C-201/05 obstoječo sodno prakso v zvezi z razlago upo�tevnih določb prava Skupnosti ta kr�itev upravičena?
If so, what guidance, if any, does the Court of Justice think it appropriate to provide as to the circumstances which the national court should take into account in determining whether such a direct causal link exists?
Če to drži, kak�ne smernice, če obstajajo, bi bilo po mnenju Sodi�ča treba dati v zvezi z okoli�činami, ki bi jih moralo nacionalno sodi�če upo�tevati pri določitvi, ali taka neposredna vzročna zveza obstaja?