natgillin/translations-raw huggingface dataset:
In order for a decision taken in such circumstances to be regarded as having been adopted in the exercise of sufficiently autonomous powers, it must first have been adopted by a regional or local authority with, from a constitutional point of view, a political and administrative status which is distinct from that of the central government.
Da bi lahko menili, da je bila odločba, ki je sprejeta v podobnih okoli�činah, sprejeta pri izvr�evanju dovolj avtonomnih pristojnosti, mora to odločbo najprej sprejeti regionalni ali lokalni organ, ki ima na ustavni ravni politični in upravni status, ki ga ločuje od osrednje vlade.
That autonomy requires that the infraState body assume responsibility for the political and financial consequences of a tax reduction measure.
Ta avtonomija zahteva, da poddržavna enota prevzame politične in finančne posledice ukrepa znižanja davka.
That cannot be the case where the body is not responsible for the management of a budget, in other words, where it does not have control of both revenue and expenditure.
Če taka enota ne upravlja proračuna, torej če ne nadzira niti prihodkov niti odhodkov, ne gre za tak primer.
Next, the decision must have been adopted without the central government being able to intervene directly as regards its content, even if such procedural autonomy does not preclude the establishment of a conciliation procedure in order to avoid conflicts, provided that the final decision taken at the conclusion of that procedure is adopted by the infraState body and not by the central government.
Dalje, odločba mora biti sprejeta, ne da bi osrednja vlada lahko neposredno posegla v njeno vsebino, tudi če taka procesna avtonomija ne izključuje uvedbe postopka usklajevanja, da bi se s tem preprečila nesoglasja, če končno odločitev, ki se sprejme na podlagi tega postopka, sprejme poddržavna enota in ne osrednja vlada.
Finally, the financial consequences of a reduction of the national tax rate for undertakings in the region must not be offset by aid or subsidies, declared or resulting
Nazadnje, finančnih posledic znižanja nacionalne stopnje obdavčitve, ki se uporablja za podjetja v regiji, ni mogoče izravnati s pomočjo ali subvencijami iz drugih regij ali osre-
UGT-RIOJA AND OTHERS only from the actual examination of the financial flows from other regions or central government.
UGT-RIOJA IN DRUGI dnje vlade, ki so jasne in izhajajo le iz konkretne preučitve finančnih tokov.
(see paras 46-51, 55, 67, 96, 133, 107, 123, 135, 144, operative part) necessary for the identification of State aid, it is necessary to take into consideration the provisions of national law fixing the extent of that body’s competences, as those provisions are interpreted and enforced by the national courts, bearing in mind that the fact that that body is, in the exercise of those competences, under the control of the court, as is the case in all States governed by the rule of law, is not relevant for the purpose of measuring its degree of autonomy.
selektivnosti, ki omogoča opredelitev državnih pomoči, je treba upo�tevati določbe nacionalnega prava o obsegu pristojnosti te enote, kot jih razlagajo in uporabljajo nacionalna sodi�ča, pri čemer je treba upo�tevati, da dejstvo, da je ta enota pri izvr�evanju navedenih pristojnosti pod sodnim nadzorom – kar velja v vseh pravnih državah – ni upo�tevno za merjenje njene stopnje avtonomije.
When examining whether an infraState body has sufficient autonomy for it to be possible to consider that the provisions favourable to undertakings established on its territory which it adopts must be treated as general rules and, therefore, as not fulfilling the condition of selectivity
Ko gre za določanje, ali ima poddržavna enota zadostno avtonomijo, da je mogoče �teti, da je treba določbe, ki jih sprejme in na podlagi katerih so ugodneje obravnavana podjetja s sedežem na njenem ozemlju, obravnavati kot splo�na pravila in torej ne izpolnjujejo pogoja
(see paras 77-83, operative part)
(Glej točke od 77 do 83 in izrek.)
I — Introduction the present seven references for preliminary rulings, 2which are largely identical, to the
I – Uvod sedem predlogov za sprejetje predhodne odločbe 2, ki so si v glavnem podobni.
Above all, it is unclear whether the tax measures adopted by the Historical Territories favour ‘certain undertakings or the production of certain goods’ compared with others and whether they are selective in nature.
Nejasno je zlasti, ali davčni ukrepi zgodovinskih ozemelj dajejo prednost določenim „podjetjem ali proizvodnji posameznega blaga“ v primerjavi z drugimi, torej ali so selektivni.
If the entire territory of Spain is chosen as the reference framework, the measure would be regionally selective.
Če kot upo�tevni okvir izberemo celotno ozemlje Španije, je podana regionalna selektivnost.
Only undertakings established in a certain part of Spain, namely the Historical Territories, would benefit from the tax rules in question.
Kajti samo družbe s sedežem v določenem delu Španije, in sicer na zgodovinskih ozemljih, so deležne ugodnosti obravnavane davčne ureditve.
By virtue of traditional special rights (fueros) they have their own legislative powers in the field of tax law.
Na podlagi ohranjenih posebnih pravic (fueros) imajo zakonodajne pristojnosti na področju davčnega prava.
Under those powers, they set the corporation tax rate for companies established in their territory at 32.5%.
Na podlagi teh pristojnosti so za družbe s sedežem na njihovem območju določile davčno stopnjo davka od dobička pravnih oseb v vi�ini 32,5 %.
In contrast, a corporation tax rate of 35% is generally applicable in Spain.
V nasprotju z navedenim se v Španiji na splo�no uporablja davčna stopnja davka od dobička pravnih oseb v vi�ini 35 %.
In addition, the Territories have introduced special rules governing the way certain investments are taken into account for tax purposes, which have no equivalent in Spanish tax law.
Poleg tega so ta ozemlja uvedla tudi posebno ureditev za davčno obravnavanje določenih investicij, ki je v �panskem davčnem pravu ni.
In the view of the neighbouring regions of La Rioja and Castilla y León and the trade union Unión General de Trabajadores de La Rioja (UGT-Rioja), those tax rules infringe higherranking national law and constitute unlawful State aid for the purposes of Articles 87 EC and 88 EC.
Po mnenju sosednjih pokrajin La Rioje in Castille y Léon ter sindikata Unión General de Trabajadores de la Rioja UGT-RIOJA je navedena davčna ureditev v nasprotju z notranjim pravom vi�je veljave in pomeni protipravne državne pomoči v smislu členov 87 ES in 88 ES.
They therefore brought an action before the Tribunal Superior de Justicia del País Vasco (High Court of Justice of the Basque Country), which has made
Zato so vložili tožbo pri Tribunal Superior de Justicia del País Vasco, ki je Sodi�ču predložilo obravnavanih
UGT-RIOJA AND OTHERS initiated in the Azores judgment.
UGT-RIOJA IN DRUGI sodne prakse, ki jo je začelo s sodbo Azori.
In particular, it must clarify what requirements are to be placed on the autonomy of regional and local authorities for their tax rules to be classified as independent measures which do not form part of the national framework.
Sodi�če mora zlasti podrobneje opredeliti, katere zahteve je treba postaviti avtonomiji regionalnim in lokalnim skupnostim, da se lahko njihova davčna ureditev opredeli kot samostojen ukrep znotraj državnega okvira.
local authority. If such an authority has sufficient autonomy, its territory alone may also form the relevant geographical reference framework.
ima taka teritorialna skupnosti zadostno avtonomijo, je lahko upo�tevni geografski okvir samo njeno ozemlje.
In that case, rules which favour all undertakings located in the territory in the same way are a general, non-selective measure which does not satisfy the definition of State aid.
V tem primeru je ureditev, ki enako ugodno obravnava vse družbe s sedežem na tem območju, splo�en, neselektiven ukrep, ki ne izpolnjuje meril za obstoj državne pomoči.
The Court of Justice and the Court of First Instance have now dealt with or are still dealing with tax measures in the Historical Territories of Biscay, Álava and Guipúzcoa in more than 40 cases.
Davčne ukrepe zgodovinskih ozemelj Vizcaye, Álave in Guipúzcoe sta Sodi�če in Sodi�če prve stopnje obravnavali v več kot 40 postopkih oziroma jih �e obravnavata.
4 However, the rules contested in the present proceedings have not yet been the subjectmatter of proceedings.
4Vendar obravnavane sporne določbe �e niso bile predmet postopka.
The Commission and the Court of First Instance did not base their conclusion that the tax measures previously examined were selective solely on their territorial scope, but also on other conditions which restricted the circle of beneficiaries, such as the size of the undertakings or the fact that the undertaking was newly established. 5
Komisija in Sodi�če prve stopnje selektivnosti do sedaj obravnavanih ukrepov nista izpeljala zgolj iz njihovega teritorialnega področja uporabe, temveč tudi iz drugih okoli�čin, ki omejujejo krog upravičencev, kot sta na primer velikost podjetij ali dejstvo, da gre za novoustanovljeno podjetje. 5
In the present cases, however, only the nature of the tax rules as regional measures is crucial.
V obravnavanem primeru so posebnega pomena naslednje določbe �panske ustave:
This gives the Court of Justice an opportunity to develop further the caselaw it
Navedeno daje Sodi�ču priložnost nadaljnjega razvijanja
‘Article 2 — The Constitution is based on the indissoluble unity of the Spanish nation, the common and indivisible country of all Spaniards. It recognises and guarantees the right to autonomy of the nationalities and regions of which it is composed, and the solidarity among them all.
„Člen 2 – Ustava temelji na nedeljivi enotnosti �panskega naroda, skupni in nedeljivi domovini vseh Špancev; priznava in zagotavlja pravico do avtonomije narodnosti in pokrajin, iz katerih je sestavljena, in solidarnost med njimi.
4 — At present Joined Cases T-30/01 to T-32/01 and T-86/02 to T-88/02 and Joined Cases T-227/01 to T-229/01, T-265/01, T-266/01 and T-270/01 are still pending before the Court of First Instance.
4 – Pred Sodi�čem prve stopnje �e tečejo združene zadeve T-31/01, T-32/01, T-86/02, T-87/02 in T-88/02 ter združene zadeve T-227/01, T-228/01, T-229/01, T-265/01, T-266/01 in T-270/01.
Article 31 — 1.
II-4259, točka 52).
Everyone shall contribute to sustain public expenditure according to his or her economic capacity through a fair tax system based on the principles of equality
Člen 31 – (1) Vsi prispevajo k plačevanju javnih izdatkov v skladu s svojo finančno zmožnostjo in na podlagi pravičnega davčnega sistema, ki temelji na načelih enakosti
Article 139 — 1. All Spaniards have the same rights and obligations in any part of the State territory.
Člen 139 – (1) Vsi Španci imajo na celotnem državnem ozemlju enake pravice in obveznosti.
Title VIII of the Constitution is dedicated to the territorial organisation of the State and includes the following provisions:
Naslov VIII ustave je namenjen teritorialni členitvi države in med drugim vsebuje naslednje določbe:
‘Article 137 — The State is organised territorially into municipalities, provinces and the Autonomous Communities which may be constituted.
„Člen 137 – Državno ozemlje je razdeljeno na občine, province in avtonomne skupnosti, ki se bodo ustanovile v prihodnje.
All these entities shall enjoy autonomy for the management of their respective interests.
Pri uveljavljanju svojih interesov vse te enote uživajo avtonomijo.
Article 143 — 1. In the exercise of the right to autonomy recognised in Article 2 of the Constitution, bordering provinces with common historical, cultural and economic characteristics, the island territories, and provinces constituting a historical regional entity may accede to self-government and form Autonomous Communities in accordance with the provisions of this Title and the respective Statutes [of Autonomy].
Člen 143 – (1) V okviru izvajanja pravice do avtonomije, priznane v členu 2 Ustave, lahko sosednje province s skupnimi zgodovinskimi, kulturnimi in gospodarskimi značilnostmi ter otoki in province, ki tvorijo zgodovinsko regionalno enoto, pridobijo pravico do samoupravljanja in se na podlagi določb tega naslova in ustreznih statutov ustanovijo kot avtonomne skupnosti.
Article 138 — 1. The State shall guarantee the effective implementation of the principle of solidarity laid down in Article 2 of the Constitution by endeavouring to establish a fair and adequate economic balance between the different parts of the Spanish territory and taking into special consideration the circumstances pertaining to those which are islands.
Člen 138 – (1) Država zagotavlja učinkovito uresničevanje načela solidarnosti, določenega v členu 2 Ustave, tako da se zavzema za vzpostavitev primernega in pravičnega gospodarskega ravnotežja med različnimi deli državnega ozemlja; zlasti upo�teva položaj otokov.
Article 148 and Article 149 contain lists of matters in which the Autonomous Communities may assume competences and areas in which the State retains exclusive competence.
Člena 148 in 149 na�tevata območja, na katerih lahko avtonomne skupnosti prevzamejo pristojnosti oziroma na katerih je pristojnost pridržana državi.
The possible duties of Autonomous Communities include the promotion of the economic development of the Autonomous Community within the scope of objectives set by national economic policy (Article 148(1)(13)).
K možnim nalogam avtonomnih skupnosti spada zlasti pospe�evanje gospodarskega razvoja avtonomnih skupnosti v okviru postavlje - nih ciljev državne gospodarske politike (člen 148(1)(13)).
UGT-RIOJA AND OTHERS
UGT-RIOJA IN DRUGI
Articles 156 to 158 contain more detailed provisions on finances:
Členi od 156 do 158 vsebujejo podrobnej�e določbe o finančni ureditvi: c) nakazila iz medteritorialnega izravnalnega fonda in drugih dodelitev v breme državnega proračuna; d) prihodki iz lastnega premoženja in zasebnopravni prihodki;
‘Article 156 — 1. The Autonomous Communities shall enjoy financial autonomy for the development and exercise of their powers, in conformity with the principles of coordination with the State Treasury and solidarity among all Spaniards.
„Člen 156 – (1) Avtonomne skupnosti uživajo finančno avtonomijo pri razvoju in izvajanju svojih pristojnosti v skladu z načelom usklajevanja z državno finančno upravo in načelom solidarnosti vseh Špancev.
(e) revenue from credit operations.
e) dohodki iz kreditnih poslov.
Article 157 — 1. The resources of the Autonomous Communities shall consist of:
Člen 157 – (1) Finančna sredstva avtonomnih skupnosti sestavljajo:
(a) taxes wholly or partially assigned to them by the State; surcharges on State taxes and other shares in State revenue;
[…] a) davki, ki jih v celoti ali deloma odstopi država; dodatki k državnim davkom in drugim oblikam udeležbe pri državnih prihodkih;
Article 158 — 1. An allocation may be made in the State budget to the Autonomous Communities in proportion to the amount of State services and activities for which they have assumed responsibility and to guarantee a minimum level of basic public services throughout the Spanish territory.
Člen 158-(1) V državnem proračunu se lahko za avtonomne skupnosti predvidijo dodelitve glede na obseg državnih storitev in dejavnosti, ki so jih prevzele, in za zagotavljanje najnižje ravni osnovnih javnih storitev, ki se zagotavljajo na celotnem �panskem ozemlju.
(b) their own taxes, rates and special levies;
b) lastni davki, pristojbine in posebne dav�čine;
(b) The levying, management, liquidation, collection and inspection of all taxes, except customs duties… shall be carried out, within each Historical Territory, by the respective Diputaciones Forales, without prejudice to cooperation with the State and its inspection service.
B – Statut o avtonomiji b) Pobiranje, upravljanje, odmerjanje, izterjava in nadzor vseh davkov z izjemo carin […] je na vsakem zgodovinskem ozemlju v pristojnosti Diputación Foral, kar ne vpliva na sodelovanje z državo in njen nadzor.
The Autonomous Community of the Basque Country has its constitutional basis in the Statute of Autonomy of 1979, 6 under Article 40 of which it has its own autonomous treasury.
Baskovska avtonomna skupnost ima svojo ustavnopravno podlago v statutu o avtonomiji iz leta 1979 6, člen 40 tega statuta ji zagotavlja lastno avtonomno finančno upravo.
Furthermore, Article 41(1) of the Statute of Autonomy provides that public finance relations between the State and the Basque Country are regulated by the traditional system of the Concierto Económico (Economic Agreement) based on the fueros.
Člen 41(1) statuta o avtonomiji določa, da se finančnopravni odnosi med državo in pokrajino Baskijo urejajo s tradicionalnim sistemom Concierto Económico (finančni sporazum), ki temelji na fuerosu.
(c) The competent institutions of the Historical Territories shall adopt the relevant agreements, with the object of applying within their respective territories whatever exceptional or provisional tax rules the State may decide to enforce in the common territory.
Člen 41(2) za finančne sporazume določa naslednja načela: c) Pristojni organi zgodovinskih ozemelj sprejmejo ustrezne odločitve, da se na njihovem območju uporabi posebna konjukturna davčna ureditev, za katero je država določila, da se uporablja na celotnem državnem ozemlju.
Such rules shall remain in force for the same length of time as indicated for those State rules.
Trajanje njene veljavnosti ustreza veljavnosti teh državnih predpisov.
‘(a) The competent institutions of the Historical Territories [Basque provinces
„a) Pristojni organi zgodovinskih ozemelj [baskovske pokrajine, v katerih velja
(d) The Basque Country’s contribution to the State shall consist of an overall quota, made up of the individual quotas of each of its territories, as a contribution towards all State burdens that are not assumed by the Autonomous Community.
d) Plačilo Baskije državi tvori skupen prispevek, ki je sestavljen iz delnih prispevkov njenih zgodovinskih ozemelj, ki jih morajo prispevati kot svoj delež pri državnem bremenu, ki ga ne prevzema avtonomna skupnost.
UGT-RIOJA AND OTHERS agreement of 1981.
UGT-RIOJA IN DRUGI sporazum iz leta 1981.
Articles 2 to 4 of the Economic Agreement lay down principles which must be observed by the Historical Territories in the organisation of the tax system:
S členi od 2 do 4 finančnega sporazuma so določena načela, ki jih morajo spo�tovati zgodovinska ozemlja pri oblikovanju davčnega sistema:
‘Article 2.
„Člen 2.
(e) In order to determine the quotas for each Historical Territory which makes up the abovementioned overall quota, a Joint Committee shall be set up, consisting, on the one hand, of one representative of each Diputación Foral and the same number of representatives of the Basque Government and, on the other, of an equal number of representatives of the State Administration.
Splo�na načela e) Za določitev delnih prispevkov zgodovinskih ozemelj, ki skupaj tvorijo omenjeni skupen prispevek, se določi me�ana komisija, ki je na eni strani sestavljena iz zastopnikov vseh Diputación Foral ter ustreznega �tevila zastopnikov baskovske vlade in na drugi strani iz ustreznega �tevila zastopnikov državne uprave.
The quota thus set shall be adopted by law at intervals to be determined in the Economic Agreement, without prejudice to its annual adjustment by a procedure likewise to be established in the [Economic] Agreement.
Tako določen prispevek se z zakonom potrdi za obdobje veljavnosti, ki je določeno v finančnem sporazumu, kar ne vpliva na njegovo letno prilagoditev po postopku, ki je prav tako določen v finančnem sporazumu.
The tax system established by the Historical Territories shall comply with the following principles:
Davčni sistem, ki ga oblikujejo zgodovinska ozemlja, upo�teva naslednja načela: f)
(f) The system of [Economic] Agreements shall be applied in accordance with the principle of solidarity to which Articles 138 and 156 of the Constitution refer.’
Sistem se uporablja ob upo�tevanju načela solidarnosti, na katero se sklicujeta člena 138 in 156 Ustave.“
(2) Compliance with the general tax structure of the State.
Spo�tovanje splo�ne davčnopravne ureditve države.
C — Economic Agreement
C – Finančni sporazum
(3) Coordination, fiscal harmonisation and cooperation with the State, in accordance with the rules laid down in the present Economic Agreement.
Usklajevanje, davčnopravna har -monizacija in sodelovanje z državo v skladu z določbami tega finančnega sporazuma.
The Economic Agreement between the Autonomous Community of the Basque Country and Spain of 2002, 7 which applies in the present cases, replaces the previous
S finančnim sporazumom med Baskovsko avtonomno skupnostjo in Španijo iz leta 2002 7, ki je upo�teven v obravnavanem primeru, je bil nadome�čen predhodni
(4) Coordination, fiscal harmonisation and mutual cooperation between the institutions of the Historical Territories pursuant to the provisions enacted by the Basque Parliament for those purposes.
Usklajevanje, davčnopravna harmonizacija in sodelovanje med organi zgodovinskih ozemelj v skladu s predpisi, ki jih za to sprejme baskovski parlament.
(b) maintain an overall effective fiscal pressure equivalent to that in force in the rest of the State;
.– b) ohranijo učinkovito skupno davčno obremenitev, ki je v skladu s tisto, ki velja na preostalem državnem ozemlju;
(5) Submission to the international treaties or agreements signed and ratified by the Spanish State or to those of which it is a party.
Spo�tovanje mednarodnih pogodb in dogovorov, ki jih je Španija podpisala in ratificirala ali h katerim je pristopila.
(c) respect and guarantee freedom of movement and of establishment of persons and free movement of goods, capital and services throughout the territory of Spain, without giving rise to discrimination or a restriction of the possibilities of commercial competition or to distortion in the allocation of resources;
Zlasti je treba spo�tovati določbe mednarodnih sporazumov o preprečevanju dvojnega obdavčenja, ki jih je sklenila Španija, in predpisov o davčni harmonizaciji Evropske unije, pri čemer je treba izvesti povračila, ki izhajajo iz uporabe teh dogovorov in predpisov.
In particular, it shall comply with the provisions laid down in the international agreements signed by Spain for the avoidance of double taxation and the fiscal harmonisation rules of the European Union, and shall be responsible for making the refunds to be made as a result of the application of those agreements and rules.
c) spo�tujejo in zagotavljajo prosto gibanje in svobodo ustanavljanja ter prost pretok blaga, kapitala in storitev na celotnem �panskem državnem ozemlju, ne da bi pri tem nastopili diskriminacijski učinki, oviranje možnosti za konkurenco med podjetji ali izkrivljanje pri dodeljevanju sredstev;
The rules laid down herein shall be interpreted in accordance with the provisions of the Tax Code [Ley General Tributaria] for the interpretation of tax law.
Določbe tega sporazuma je treba razlagati v skladu z določbami za razlago davčnega prava, določenimi v Ley General Tributaria (splo�ni zakon o davkih).
(d) use the same system for classifying livestock, mining, industrial, commercial, service, professional and artistic activities as is used in the common territory, without prejudice to further classifications of those activities that might be made.
d) uporabijo enako delitev po dejavnostih živinoreje, rudarstva, industrije, trgovine, storitev ter svobodnih in umetni�kih poklicev kot na skupnem državnem ozemlju, ne glede na morebitno nadaljnjo delitev teh dejavnosti.
Principle of cooperation
Načelo sodelovanja
In drafting their tax legislation, the Historical Territories shall:
Zgodovinska ozemlja pri oblikovanju davčnega prava:
The competent institutions of the Historical Territories shall inform the State Administration, giving due advance notice, of any draft tax legislation.
Pristojni organi zgodovinskih ozemelj državni upravi pred začetkom veljavnosti predložijo osnutke davčnih predpisov.