natgillin/translations-raw huggingface dataset:
(a) respect the Tax Code in matters of terminology and concepts, without prejudice to the special circumstances laid down in the present Economic Agreement;
a) prilagodijo Ley General Tributaria v zvezi s terminologijo in pojmi, kar ne vpliva na posebnosti, določene v tem finančnem sporazumu;
Similarly, the State Administration shall inform the aforementioned institutions of any such drafts.
Enako državna uprava tem organom predloži ustrezne osnutke.
Article 14(1) governs the division of fiscal sovereignty with regard to corporation tax as follows:
Člen 14(1) ureja delitev davčne pristojnosti v zvezi z davkom od dobička pravnih oseb na naslednji način:
The State shall develop mechanisms for allowing the institutions of the Basque Country to participate in any international agreements affecting the application of the present Economic Agreement.
Država razvije mehanizme, ki bodo omogočili sodelovanje baskovskih organov pri mednarodnih sporazumih, ki vplivajo na uporabo tega finančnega sporazuma.
‘Corporation tax is agreed to be a coordinated tax subject to autonomous legislation by the Basque authorities for taxable persons having their fiscal domicile in the Basque Country.
„Ena. Davek od dobička pravnih oseb je poseben davek, za katerega velja avtonomna zakonodaja za davčne zavezance, ki imajo svoji davčni sedež v Baskiji.
The State and the Historical Territories, in the exercise of functions within their powers regarding the administration, inspection and collection of taxes, shall, without delay and in due form, exchange any information and records deemed necessary with a view to levying them more efficiently.
Država in zgodovinska ozemlja si pri izpolnjevanju svojih nalog na področju upravljanja, nadzora in pobiranja davkov nemudoma in v primerni obliki izmenjujejo podatke in informacije, za katere menijo, da so potrebni za lažje pobiranje teh davkov.
In particular, both Administrations shall:
Obe upravi zlasti postorita naslednje:
Without prejudice to the above paragraph, taxable persons whose turnover in the previous tax year exceeded EUR 6 million, and who performed 75% or more of their total operations in that tax year in the common territory, shall be subject to the law of that territory.
Za davčne zavezance, katerih prihodek je v preteklem davčnem letu presegel 6 milijonov eurov in ki so v tem davčnem letu dosegli najmanj 75 % svojega prihodka na skupnem državnem ozemlju, ne glede na prej�nji odstavek �e naprej velja pravo, ki velja za to območje.
(a) provide each other, through their dataprocessing centres, with any information they may require.
a) prek centrov za obdelavo podatkov si izmenjujeta informacije, ki jih potrebujeta.
To this end, the necessary technical connections between them shall be set up.
Za komunikacijo se vzpostavijo ustrezna tehnična sredstva.
A jointly coordinated fiscal dataprocessing system plan shall be drawn up on a yearly basis.
Vsako leto se izdela skupen in usklajen načrt obdelave davčnih podatkov;
Autonomous law shall also apply to taxable persons with their fiscal domicile in the common territory whose turnover in the previous tax year exceeded EUR 6 million and whose entire operations were performed in the Basque Country.’
Prav tako se avtonomno pravo uporabi za davčne zavezance z davčnim sedežem na skupnem državnem ozemlju, če je njihov prihodek v preteklem davčnem letu presegel 6 milijonov eurov in so celotni prihodek dosegli v Baskiji.“
Articles 48 to 60 of the Economic Agreement govern the financial relations between the State and the Basque Country. Articles 48 to 50 state:
S členi od 48 do 60 finančnega sporazuma so urejena razmerja med državo in Baskijo; členi od 48 do 50 določajo: b) nadzorne službe pripravijo skupne nadzorne načrte za izbrane usklajene cilje, področja in postopke ter za davčne zavezance, ki so spremenili svoje prebivali�če, družbe, ki jih zavezuje davčna preglednost, in družbe, ki so glede na njihov prihodek zavezane plačevati davek od dobička pravnih oseb.“
‘Article 48.
„Člen 48.
General principles of autonomy than that enjoyed by those under the common regime.
Splo�na načela jo imajo lokalne skupnosti v skupni ureditvi.
Fiscal and financial autonomy of the institutions of the Basque Country in the regulation and implementation of their powers.
Davčna in finančna samostojnost organov Baskije pri razvoju in izvajanju njihovih pristojnosti.
The Basque Country’s contribution to the State shall consist in an overall quota, comprising the quotas from each of the Historical Territories as the Basque Country’s share of all the State burdens not assumed by the Autonomous Community of the Basque Country.
Prispevek Baskije državi tvori skupni prispevek, ki je sestavljen iz prispevkov njenih zgodovinskih ozemelj, kot prispevek za vsa državna bremena, ki jih Baskovska avtonomna skupnost ne prevzema.
Respect for the principle of solidarity in the terms laid down in the Constitution and the Statute of Autonomy.
Upo�tevanje solidarnosti v obsegu, določenem v ustavi in statutu o avtonomnosti.
Frequency and adjustment of
in posodabljanje
Article 50. the quota
Veljavnost finančnega prispevka
Coordination and cooperation with the State in matters of budgetary stability.
Usklajevanje in sodelovanje z državo na področju proračunske stabilnosti.
Every five years, by means of a law passed by the Cortes Generales [Spanish Parliament], subject to the prior approval of the Joint Committee on the Economic Agreement, the methodology to be used in setting the quota for the following fiveyear period shall be determined in accordance with the general principles laid down herein, and the quota for the first year of the fiveyear period shall be approved.
Vsakih pet let se v skladu s temeljnimi načeli, ki jih določa ta sporazum, z zakonom, ki ga po predhodnem soglasju me�ane komisije za finančni sporazum sprejme Cortes Generales, določi metoda za določanje finančnega prispevka, ki velja za naslednje petletno obdobje, in odobri finančni prispevek za prvo leto petletnega obdobja.
The faculties of financial supervision developed by the State at any time in matters concerning local or regional authorities shall be enjoyed by the competent institutions of the Basque Country, without this being construed to mean, in any way, that the Basque local or regional authorities have a lower level
– Finančni nadzor, ki ga država izvaja na področju lokalnih skupnosti, opravljajo pristojni organi Baskije, ne da bi to pomenilo nižjo raven samostojnosti baskovskih teritorialnih skupnosti, kot
In each of the years following the first, the Joint Committee on the Economic Agreement shall adjust the quota by applying the methodology approved in the law referred to in the preceding paragraph.
Vsako leto, ki sledi prvemu, me�ana komisija za finančni sporazum posodobi finančni prispevek z uporabo metode, določene z zakonom, na katerega se nana�a prej�nji odstavek.
‘Article 3.
„Člen 3.
Determination of the quota for the base year
Določitev finančnega prispevka za izhodi�čno leto
The principles underlying the methodology for determining the quota and contained herein may be amended in the Law on the quota, when circumstances and the experience acquired in its application make this advisable.’
Načela, ki tvorijo v tem sporazumu vsebovano metodo za določanje finančnega prispevka, se lahko spremenijo v zakonu o finančnem prispevku, če se to zdi primerno zaradi okoli�čin in izku�enj v zvezi z njihovo uporabo.“
The net quota for the base year of the fiveyear period from 2002 to 2006 shall be determined by applying the attribution rate to the total amount of the burdens not assumed by the Autonomous Community and by making the relevant adjustments and compensations, as provided for in the following articles.
Neto finančni prispevek za izhodi�čno leto petletnega obdobja 2002-2006 se določa z uporabo količnika obremenitve k celotnemu znesku bremen, ki jih ne prevzema avtonomna skupnost, in z ustreznimi popravki in izravnalnimi plačili v obsegu, predvidenem v naslednjih členih.
Under Articles 63 and 64 the compatibility of tax legislation with the Economic Agreement may be assessed prior to its publication by a Coordination and Evaluation Committee composed of an equal number of representatives.
V skladu s členoma 63 in 64 lahko skladnost davčne ureditve s finančnim sporazumom pred njeno objavo preizkusi paritetno sestavljen odbor za koordinacijo in normativno ocenjevanje.
At the request of one of its members, the committee considers objections to rules and attempts to reach an amicable solution.
Na zahtevo enega od njegovih članov odbor presoja ugovore zoper ureditev in posku�a doseči sporazumno re�itev.
State burdens not assumed by the Autonomous Community
Bremena države, ki jih ne prevzema avtonomna skupnost prispevku v
D — Law on the quota in the five­year period 2002 to 2006
D – Zakon o finančnem petletnem obdobju 2002-2006
State burdens not assumed by the Autonomous Community are those which correspond to competences the exercise of which has not actually been assumed by the Autonomous Community.
Državna bremena, ki jih ne prevzema avtonomna skupnost, so bremena, ki ustrezajo pristojnostim, katerih izvajanja ta skupnost dejansko ni prevzela.
By Law No 13/2002, 8the methodology for determining the quota for the Basque Country for 2002 to 2006 was adopted.
Z zakonom �t. 13/2002 8je bila sprejeta metoda za določitev finančnega prispevka Baskije v letih 2002-2006.
It provides inter alia as follows:
Med drugim vsebuje naslednje določbe.
In order to determine the total amount of such burdens, the entire budget allocation which, at State level, corresponds to the areas of competences assumed by the Autonomous Community from the date of entry into force of the transfer established in the corresponding Royal Decrees shall be deducted from the total State budget expenditure. …
Za določitev celotnega zneska teh bremen se od celotnih odhodkov državnega proračuna od�teje celota proračunskih sredstev, ki na državni ravni ustrezajo pristojnostim, ki jih je prevzela avtonomna skupnost, in sicer od začetka učinkovanja prenosa, določenega z ustreznimi kraljevimi dekreti. […]
Article 5.
Člen 5. Popravki
Article 7.
Člen 7.
Attribution rate
Količnik obremenitve
The attribution rate referred to in Articles 4 and 6 above, set essentially in accordance with the income of the Historical Territories in proportion to that of the State, shall be 6.24% for the current fiveyear period.’
Količnik obremenitve, na katerega se nana�ata predhodna člena 4 in 6, ki se določi glede na razmerje med prihodki zgodovinskih ozemelj in prihodki države, zna�a za tekoče petletno obdobje 6,24 %.“
Without prejudice to the provisions of Articles 14 and 15 below, the figures resulting from the attribution referred to in Article 4(4) shall be adjusted to improve the accuracy of the estimated income from direct taxes attributable to the Basque Country and to the rest of the State territory pursuant to Article 55 of the Economic Agreement. …
Ne glede na določbe členov 14 in 15 se zneski, ki izhajajo iz obremenitev, na katero se nana�a člen 4(4), popravijo v skladu s členom 55 sporazuma, da se zagotovi natančnej�a ocenjenih prihodkov iz neposrednih davkov, ki jih prejmeta Baskija in preostali deli države. […]
From the quota corresponding to each Historical Territory the following items shall be deducted:
Od finančnega prispevka, za katerega je zavezano vsako zgodovinsko ozemlje, se z izravnavno od�tejejo naslednje postavke: a) pripadajoči del neusklajenih davčnih prihodkov;
The financial and tax system set up by the provisions reproduced above is supplemented by Law of the Basque Country No 27/1983 of 25 November 1983.
Vzpostavljeno finančno in davčno ureditev, ponazorjeno z navedenimi določbami, dopolnjuje zakon Baskije �t. 27/1983 z dne 25. novembra 1983.
That law fixes the proportion of the tax revenue which the Historical Territories must transfer to the Basque Country after deduction of the quota payable to the State.
V njem je določen delež davčnih prihodkov, ki jih morajo zgodovinska ozemlja odvesti Baskiji po odbitku prispevka za državo.
(c) the attributable portion of the deficit figuring in the general State budget. …
b) pripadajoči del nedavčnih proračunskih prihodkov; c) pripadajoči del primanjkljaja, ki izhaja iz splo�nega državnega proračuna. […]
In addition, a body for tax coordination within the Basque Country was set up by Law of the Basque Country No 3/1989 of 30 May 1989.
Poleg tega je bil z zakonom Baskije �t. 3/1989 z dne 30. maja 1989 ustanovljen organ za davčnopravno usklajevanje v Baskiji.
That body produces reports on the draft tax legislation proposed by the Historical Territories.
Ta organ daje izvedenska mnenja glede osnutkov davčnopravnih določb zgodovinskih ozemelj.
F — The contested rules of the Historical Territories financial year as a reserve for production investments and/or as a reserve for environmental conservation and improvement activities.
F – Sporni predpisi zgodovinskih ozemelj nega leta kot povračilo za proizvodne investicije in/ali kot povračilo za dejavnosti za ohranitev ali izbolj�anje okolja.
Cases C-428/06, C-429/06 and C-434/06 concern Norma Foral No 7/2005 of the Juntas Generales of Biscay of 23 June 2005, Article 2 of which amends Norma Foral No 3/1996 of 26 June 1996 on corporation tax (del Impuesto sobre Sociedades): 9
7/2005 Juntas Generales iz Vizcaye z dne 23. junija 2005, z njegovim členom 2 je bil spremenjen Norma Foral �t. 3/1996 z dne 26. junija 1996 o davku od dobička pravnih oseb (del Impuesto sobre Sociedades): 9
The corporation tax rate applicable in Biscay thus departs from the rate of 35% which applies generally in Spain.
Tako se davčna stopnja davka od dobička pravnih oseb, ki velja v Vizcayi, razlikuje od 35-odstotne davčne stopnje, ki na splo�no velja v Španiji.
10The tax deductions under Articles 37 and 39 of Norma Foral No 3/1996 have no equivalent in Spanish corporation tax law.
10Davčni odbitki, določeni v členih 37 in 39 Norma Foral �t. 3/1996, nimajo ustreznikov v �panskem zakonu o davku od dobička pravnih oseb.
— Article 2(4) amends Article 29 of Norma Foral No 3/1996 to the effect that the tax rate is set at 32.5%;
– s členom 2(4) se je spremenil člen 29 Norma Foral �t. 3/1996, tako da je bila določena davčna stopnja v vi�ini 32,5 %;
The rules are similar to the contested provisions for Biscay.
Določbe ustrezajo izpodbijanim določbam Vizcaye.
— Article 2(6) amends Article 37 of Norma Foral No 3/1996 and provides that investments made in new tangible fixed assets of certain kinds intended for the economic operation of the undertaking may be deducted at a rate of 10% from the corporation tax liability;
s členom 2(6) se je spremenil člen 37 Norma Foral �t. 3/1996 in določa, da se lahko od davčne obveznosti v vi�ini 10 % odbijejo investicije v določena nova osnovna sredstva, ki so namenjena opravljanju gospodarske dejavnosti podjetja;
— Article 2(7) amends Article 39 of Norma Foral No 3/1996.
– s členom 2(7) se je spremenil člen 39 Norma Foral �t. 3/1996.
The rules are similar to the contested provisions of the other Historical Territories.
Določbe ustrezajo izpodbijanim določbam drugih zgodovinskih ozemelj.
10 — See Article 28(1) of the Law on corporation tax revised by Real Decreto-Legislativo No 4/2004 of 5 March 2004.
10 – Glej člen 28(1) zakona o davku od dobička pravnih oseb, ki je bil na novo sprejet z Real Decreto-Legislativo �t. 4/2004 z dne 5. marca 2004.
9 — The applicants in the main proceedings in Cases C-428/06 and C-429/06 claimed that Article 2(4), (6) and (7) of the Norma Foral should be annulled, whilst only Article 2(4) and (6) is at issue in Case C-434/06.
9 – Tožniki so v postopku v glavni stvari v zadevah C-428/06 in C-429/06 zahtevali razveljavitev točk 4, 6 in 7 člena 2 Norma Foral, v zadevi C-434/06 pa sta sporni samo točki 4 in 6 člena 2.
III — Facts of the case and questions referred for a preliminary ruling pursuant to Article 88(3) EC, without making reference to the Court of Justice for a preliminary ruling.
ES, ne da bi Sodi�ču predložilo predlog za sprejetje predhodne odločbe.
After the Historical Territories had adopted the rules with the same content which are contested in these proceedings, the neighbouring regions of La Rioja and Castilla y León and UGT-Rioja then challenged them before the Tribunal Superior de Justicia del País Vasco.
Ko so zgodovinska ozemlja sprejela te sporne predpise enake vsebine, so jih sosednje pokrajine La Rioja in Castilla y Léon ter UGT-RIOJA spet izpodbijali pred Tribunal Superior de Justicia del País Vasco.
Because the Azores judgment had been delivered by the Court of Justice in the meantime, 12that court considered it necessary to request a preliminary ruling and, by orders of 20 September 2006, referred the following question in Cases C-428/06, C-429/06 and C-434/06:
Zaradi sodbe Azori, ki jo je v vmesnem času izdalo Sodi�če 12, je to nacionalno sodi�če menilo, da je predlog za sprejetje predhodne odločbe nujen, in s sklepi z dne 20. septembra 2006 predložilo naslednje vpra�anje za predhodno odločanje v zadevah C-428/06, C-429/06 in C-434/06:
Even before the provisions at issue in these proceedings were adopted, similar rules existed for the three Historical Territories.
Že pred izdajo zadevnih spornih določb so obstajali ustrezni predpisi treh zgodovinskih ozemelj.
By judgment of 9 December 2004, however, the Tribunal Supremo (Supreme Court) annulled those predecessor provisions (Cassation proceedings No 7893/1999).
S sodbo z dne 9. decembra 2004 je Tribunal Supremo te prehodne določbe sicer razglasilo za nične (pritožbeni postopek �t. 7893/1999).
11The court examined the Normas Forales with particular reference to the constitutional principles of autonomy, equal treatment, the unity of the State and solidarity, as well as competition and freedom of establishment.
11 Sodi�če je norme foral preizkusilo zlasti na podlagi teh meril: ustavnih načel avtonomije, enakega obravnavanja, enotnosti države in solidarnosti, kakor tudi svobodne konkurence in svobode ustanavljanja.
In its judgment, it stated that the abovementioned principles did not preclude taxation in the Historical Territories which departed from the general tax system.
Pri tem je izpostavilo, da navedena načela ne izključujejo obdavčitve na zgodovinskih ozemljih, ki odstopa od splo�nega davčnega sistema.
Account also had to be taken of their constitutionally guaranteed autonomy.
Upo�tevati je namreč treba njihovo ustavnopravno zagotovljeno avtonomijo.
On the other hand, where the differences constituted State aid for the purposes of Article 87(1) EC this went beyond the limits of what was constitutionally lawful.
Po drugi strani pa bi bile meje ustavnopravno dopustnega prekoračene, če bi razlike pomenile državno pomoč v smislu člena 87(1) ES.
Having regard to the caselaw of the Court of Justice and of the Court of First Instance, the Tribunal Supremo then analysed the individual provisions and concluded inter alia that the reduced tax rate, the rules on the deduction of certain investments in tangible fixed assets and the special reserves constituted aid.
Ob upo�tevanju sodne prakse Sodi�ča in Sodi�ča prve stopnje je Tribunal Supremo analiziralo posamezne določbe in med drugim v zvezi z znižano davčno stopnjo, predpisi o odbitku določenih investicij v osnovna sredstva in posebnimi vračili ugotovilo, da gre pri tem za pomoč.
It annulled those and several other provisions because they had not been notified to the Commission
Odpravilo je te in nekatere druge določbe, saj niso bile prigla�ene Komisiji v skladu s členom 88(3)
IV — Legal assessment enshrined in Article 87(1) EC and, accordingly, must be notified to the Commission pursuant to Article 88(3) EC?’
IV – Pravna presoja in uvajajo davčni odbitek, ki ne obstaja v državnem davčnem pravu?“ predloga za sprejetje
The questions referred in the other cases relate to the parallel provisions of the Historical Territories of Álava (C-430/06 and C-433/06) and Guipúzcoa (C-431/06 and C-432/06), but are otherwise identical.
Vpra�anja za predhodno odločanje v drugih zadevah se nana�ajo na primerljive določbe Álave (C-430/06 in C-433/06) in Guipúzcoe (C-431/06 in C-432/06), vendar so v glavnem enaka.
By order of the President of the Court of Justice of 30 November 2006, the cases were joined.
S sklepom predsednika Sodi�ča z dne 30. novembra 2006 so bile zadeve združene.
The Comunidad Autónoma de La Rioja had claimed that the contested rules of all three Territories had been annulled by an order of the Tribunal Superior de Justicia del País Vasco of 14 November 2005 (confirmed by an order of 17 March 2006) in application of the judgment of the Tribunal Supremo of 9 December 2004.
Comunidad Autónoma de La Rioja je trdil, da so bili sporni predpisi vseh treh ozemelj razgla�eni za nične s sklepom Tribunal Superior de Justicia del País Vasco z dne 14. novembra 2005 (potrjen s sklepom z dne 17. marca 2006) v okviru izvajanja sodbe Tribunal Supremo z dne 9. decembra 2004.
However, both parties withdrew their pleas of inadmissibility shortly before the hearing.
Obe udeleženki sta njun ugovor nedopustnosti kratek čas pred ustno obravnavo umaknili.
The information on the status of those judicial proceedings, which the parties provided in response to a question from the Court of Justice at the hearing, did not give a clear picture.
Pojasnila o stanju omenjenih postopkov, ki so jih podali udeleženci na ustni obravnavi kot odgovor na vpra�anje Sodi�ča, niso dala jasne slike.
The interim measures adopted appear to have been partially suspended, whilst the corresponding orders relating to some Normas Forales are probably not final.
Predpisi, ki so se izpodbijali v okviru postopka za izdajo začasne odredbe, so delno prenehali veljati, pri čemer ustrezni sklepi, ki se nana�ajo na nekatere norme foral, �e niso pravnomočni.
It must be stated first of all that the withdrawal of the pleas of inadmissibility is irrelevant because the Court of Justice would also have to establish inadmissibility of its own motion.
V zvezi s tem je treba najprej ugotoviti, da umik ugovorov nedopustnosti ni pomemben, saj bi moralo Sodi�če nedopustnost ugotoviti po uradni dolžnosti.
In this connection, the fact that the contested rules may have been annulled or suspended could give rise to doubts as to the need for the reference for a preliminary ruling.
Okoli�čina, da so bile sporne določbe mogoče razveljavljene ali pa so se prenehale uporabljati, bi utegnila ustvariti dvome o nujnosti predloga za sprejetje predhodne odločbe.
It is settled caselaw, however, that, in the context of the cooperation between the Court of Justice and the national courts provided for by Article 234 EC, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case the need for a preliminary ruling in order to enable it to deliver judgment. 13
V skladu z ustaljeno sodno prakso v okviru sodelovanja med Sodi�čem in nacionalnimi sodi�či, kot ga določa člen 234 ES, le nacionalno sodi�če, pred katerim poteka spor in ki je pristojno za izdajo sodne odločbe, ob upo�tevanju posebnosti spora, ki poteka pred njim, presodi o nujnosti sprejetja predhodne odločbe za izdajo sodbe. 13
In the main proceedings, which are still pending, the applicants are challenging the rules of the Historical Territories.
V postopkih o glavni stvari, ki �e tečejo, tožniki izpodbijajo pravna pravila zgodovinskih ozemelj.
In this connection, the referring court asks a question concerning the interpretation of Article 87 EC.
V tej zvezi predložitveno sodi�če zastavlja vpra�anje glede razlage člena 87 ES.
There is no evidence to suggest that the legal disputes have been settled or have become hypothetical in nature because the provisions have already been annulled in other proceedings.
Ni opornih točk o tem, da so se spori razre�ili ali da so hipotetični, ker so bile določbe razgla�ene za nične že v drugih postopkih.