natgillin/translations-raw huggingface dataset:
On the other hand, the requirements relating to the autonomy of the local legislator ensure that the Member States cannot hide behind their constitutional order and circumvent the prohibition on aid under Article 87 EC through a purely formal transfer of legislative powers.
Po drugi strani je z zahtevami po avtonomiji lokalnega zakonodajalca zagotovljeno, da se države članice ne skrivajo za svojo ustavnopravno ureditvijo in da ne bi zaob�le prepovedi državne pomoči, ki je določena
30 — The first sentence of Article 3a(2) EU (after renumbering Article 4 EU) as amended by the Treaty of Lisbon amending the Treaty on European Union and the Treaty establishing the European Community, signed at Lisbon on 13 December 2007 (OJ 2007 C 306, p.
31 – Glej zlasti sodbo Sodi�ča z dne 1. aprila 2008 v zadevi Vlada francoske skupnosti in Vlada Valonije (C-212/06, ZOdl., str.
31 — See, in particular, Case C-212/06 Government of the French Community and Walloon Government [2008] ECR I-1683, paragraph 58, with further references.
30 – Člen 3a(2)(1) EU (po novem �tevilčenju člen 4 EU) v različici Lizbonske pogodbe, s katero sta bili spremenjeni Pogodba o Evropski uniji in Pogodba o ustanovitvi Evropske skupnosti, podpisana v Lizboni 13. decembra 2007 (UL C 306, str.
Account must be taken of this balance in applying the findings in the Azores judgment to the present cases.
To ravnovesje je treba upo�tevati pri prenosu ugotovitev iz sodbe Azori na obravnavane zadeve.
Secondly, it should be borne in mind that the Azores were given the power to reduce the national tax rate in order to compensate for structural disadvantages for the region’s undertakings as a result of insularity.
Drugič, treba je upo�tevati, da je bilo Azorom upravičenje za znižanje nacionalne davčne stopnje dodeljeno za izravnavo strukturne zapostavljenosti za podjetja v regiji zaradi oto�ke lege.
33So that the tax rate reduction did not also weaken the region financially, the central State compensated for the resulting shortfalls in tax revenue.
33Da znižanje davčne stopnje ne bi hkrati povzročilo finančne oslabitve regije, je centralna država izravnala iz tega izhajajoče nižje davčne prihodke.
The Court concluded that financial responsibility for the regional tax rules is borne not by the region itself, but ultimately by the central State, and therefore took the basic State tax level as the reference framework for assessing the selectivity of the regional tax rate. 34
Na podlagi tega je Sodi�če ugotovilo, da finančno odgovornost za regionalne davčne predpise ne nosi regija sama, temveč centralna država, in kot upo�tevni okvir za presojo selektivnosti regionalne davčne stopnje uporabilo splo�no državno davčno raven. 34
However, two factors distinguish the present cases from the Azores case.
Vendar se obravnavani primeri razlikujejo od primera Azori zaradi dveh okoli�čin.
First of all, there is a different procedural situation. The Azores judgment was given in an action for annulment brought by Portugal pursuant to the first paragraph of Article 230 EC against a Commission decision.
Prvič, podana je drugačna procesna situacija: sodba Azori je bila izdana na podlagi ničnostne tožbe Portugalske na podlagi člena 230(1) ES zoper odločitev Komisije.
The Court therefore had to give a final decision itself on whether the Commission proved that the contested measure constituted State aid.
Sodi�če je torej moralo na koncu samo odločiti, ali je Komisiji uspelo dokazati, da je sporni ukrep državna pomoč.
It is not clear that the tax rules of the Historical Territories of the Basque Country are intended to compensate for similar geographical or other structural disadvantages.
Ni razvidno, da bi davčni predpisi zgodovinskih ozemelj Baskije izravnavali podobno geografsko ali sicer�njo strukturno zapostavljenost.
Rather, the tax regime, which is more favourable than the general rules, seeks to create special incentives to attract businesses.
Okvirni davčni pogoji, ki so v primerjavi s splo�nimi predpisi ugodnej�i, so bolj usmerjeni v ustvarjanje posebnih spodbud za ustanavljanje podjetij.
At the same time, however, it is not in the logic of the system — unlike in the Azores case — for the central State to compensate for shortfalls in revenue which the Historical Territories suffer as a result of the tax advantages.
Poleg tega taka ureditev – drugače kot v primeru Azori – da centralna država izravnava nižje prihodke, ki jih imajo zgodovinska ozemlja zaradi davčnih olaj�av, tudi ne bi bila logična.
In the present preliminary ruling proceedings under Article 234 EC, on the other hand, the Court’s task is limited to interpreting Article 87(1) EC.
V obravnavanih postopkih za sprejetje predhodne odločbe na podlagi člena 234 ES pa je naloga Sodi�ča omejena na razlago člena 87(1) ES.
Even though the Court considers the specific situation in the main proceedings, the referring court is still responsible for assessing whether the contested rules of the Historical Territories are to be classified as selective measures and thus as State aid.
Čeprav pri tem upo�teva poseben položaj spora o glavni stvari, je predložitveno sodi�če na koncu vseeno dolžno presoditi, ali je sporne predpise zgodovinskih ozemelj treba obravnavati kot selektivne ukrepe in s tem kot državne pomoči.
32The question referred, which asks the Court of Justice to assess the specific measures, must therefore be construed as I have formulated it in point 39 of this Opinion.
32Predhodno vpra�anje, katerega namen je, da bo Sodi�če presodilo konkretne ukrepe, je zato treba razumeti v smislu, kot sem navedla v točki 39 teh sklepnih predlogov.
It merely objected that the reduced tax rate also applied to the financial sector, which is not affected by insularity in the same way (see the Azores judgment (cited in footnote 3), paragraph 27 et seq.).
Vendar je očitala, da znižana davčna stopnja velja tudi za finančni sektor, na katerega oto�ki položaj vpliva drugače (glej v opombi 3 navedeno sodbo Azori, točka 27 in naslednje).
32 — See also the caselaw cited in footnote 13.
32 – Glej v tem smislu tudi v opombi 13 navedeno sodno prakso.
34 — Azores judgment (cited in footnote 3), paragraph 71 et seq.
34 – V opombi 3 navedena sodba Azori (točka 71 in naslednje).
(b) Substantive scope of political and financial autonomy
UGT-RIOJA IN DRUGI b) Stvarni obseg politične in finančne avtonomije
Lastly, it must be assumed that the contested rules actually apply in the same way to all economic operators subject to the fiscal sovereignty of the Historical Territories.
Izhajati je treba iz tega, da se sporni predpisi dejansko uporabljajo enako za vse gospodarske udeležence, za katere velja davčna pristojnost zgodovinskih ozemelj.
In this connection the Commission claims that on the one hand the Historical Territories also tax revenue obtained outside their territory and on the other they do not tax income earned within the Territories.
V tej zvezi Komisija navaja, da zgodovinska ozemlja delno obdavčujejo tudi dohodke, dosežene zunaj njihovega ozemlja, delno pa ne obdavčujejo dohodkov, doseženih na njihovih ozemljih.
In the view of the Commission, in the Azores judgment the Court requires a two-stage examination for assessing the autonomy of the local authority.
Glede na razumevanje Komisije Sodi�če v sodbi Azori za presojo avtonomnosti lokalne skupnosti zahteva dvostopenjski preizkus.
First of all, it must be examined whether the authority ‘plays a fundamental role in the definition of the political and economic environment in which undertakings operate’.
Najprej bi bilo treba raziskati, ali ima teritorialna skupnost „odločilen vpliv pri določitvi političnega in gospodarskega okolja, v katerem delujejo podjetja“.
35Only when this has been established is it relevant whether the three criteria relating to autonomy in paragraph 67 of the judgment have been satisfied.
35Šele ko je to ugotovljeno, naj bi pri�la v po�tev tri merila za presojanje avtonomnosti, navedena v točki 67 sodbe.
The Commission argues that the Historical Territories actually have only very limited powers to define the environment for businesses.
Dejansko naj bi imela zgodovinska ozemlja zelo omejene pristojnosti pri določanju okvirnih gospodarskih pogojev.
Under Article 41 of the Statute of Autonomy, they may regulate tax law.
V skladu s členom 41 statuta o avtonomiji sicer lahko urejajo davčno pravo.
However, they do not really influence the use of tax revenue.
Vendar nimajo skoraj nobenega vpliva na porabo sredstev, zbranih z davki.
The revenue is largely transferred to the Autonomous Community of the Basque Country and to the State.
Prihodki so se odvajali predvsem Baskovski avtonomni skupnosti in državi.
Consequently, there is not sufficient autonomy for that reason.
Že zato dana avtonomija ni zadostna.
The Commission is right to state that the competitive situation of undertakings is influenced not only by the tax regime, but by many other local factors, such as the availability of skilled labour, the structure of labour law and of social security, or infrastructure.
Komisiji je sicer mogoče pritrditi, da konkurenčni položaj podjetij ni odvisen samo od davčnih okoli�čin, temveč �tevilnih drugih krajevnih dejavnikov, kot na primer od razpoložljivosti kvalificirane delovne sile, strukture delovnega prava in socialne varnosti ali infrastrukture. To pa ne pomeni
This is because under the first sentence of Article 14(1) of the Economic Agreement the division of fiscal sovereignty between the central State and the Basque Country is linked first and foremost to the domicile of the undertaking.
Ta okoli�čina izhaja iz tega, da je delitev davčne pristojnosti med centralno državo in Baskijo na podlagi člena 14(1)(1) finan -čnega sporazuma odvisna predvsem od sedeža podjetja.
Within certain limits, revenue which is not earned at the domicile is nevertheless subject to taxation on the basis of domicile status.
Znotraj določenih mej pa so tudi dohodki, ki niso doseženi na sedežu, obdavčeni po sedežu podjetja.
However, there is no provision for general limited tax liability for permanent establishments at their place of establishment linked with a crediting of tax or exemption of that revenue at the undertaking’s main place of business.
Splo�na omejena davčna obveznost za podružnice v kraju njihove dejavnosti, povezana z vračunanjem davka oziroma oprostitvijo teh dohodkov na sedežu podjetja, ni predvidena.
In this respect, the division of fiscal sovereignty departs from the rules common in international tax law.
V tem smislu se delitev davčne pristojnosti razlikuje od predpisov, ki veljajo v mednarodnem davčnem pravu.
However, it does not follow that taxation in the Basque Country is selective.
Iz tega pa ne izhaja, da je obdavčitev v Baskiji selektivna.
Rather, it applies in the same way to all undertakings subject to its tax regime in accordance with the division of fiscal sovereignty.
Enako se namreč uporablja za vsa podjetja, za katera velja njen davčni režim, v skladu z delitvijo davčne pristojnosti.
35 — Azores judgment (cited in footnote 3), paragraph 58.
35 – V opombi 3 navedena sodba Azori (točka 58).
37 The Court is obviously refer- mean that ‘sufficient autonomy’ can be taken to exist only where an infraState body possesses such extensive powers that it is able to influence all these factors.
37Pri tem se je Sodi�če očitno sklicevalo na nujno, da lahko sklepamo, da gre za „zadostno avtonomijo“ samo, če ima državna enota tako obsežne pristojnosti, da lahko vpliva na vse navedene dejavnike.
ring to the tax rules at issue in the Azores case.
davčne predpise, ki so bili predmet spora v primeru Azori.
If the Commission were correct in its interpretation of the Azores judgment, it would be incomprehensible why the Court did not reject autonomy in that case too because the regional competences were restricted to adjusting the tax rate.
Če bi imela Komisija s svojo razlago sodbe Azori prav, ne bi bilo razumljivo, zakaj je Sodi�če tudi v tem primeru obstoj avtonomije zanikalo že samo zato, ker so bile regionalne pristojnosti omejene na prilagoditev davčne stopnje.
Instead, it examined in detail whether in the exercise of that competence the region acted autonomously from an institutional, procedural and financial point of view.
Namesto tega je posamično presojalo, ali je regija pri izvajanju teh pristojnosti ravnala avtonomno z institucionalnega, procesnega in finančnega vidika.
Even the Member States no longer possess full autonomy in economic policy.
Danes popolne gospodarske politične avtonomije nimajo več niti same države članice.
They must conduct their economic policies in accordance with the principles laid down in Article 98 EC and must coordinate those policies within the Council under Article 99 EC.
Svojo gospodarsko politiko morajo oblikovati ob upo�tevanju načel člena 98 ES in jo v skladu s členom 99 ES usklajevati v okviru Sveta.
Many rules which are relevant in terms of location have been harmonised at Community level, such as rules in the field of labour law, environmental protection, public procurement law and protection of intellectual property.
Številni predpisi, ki so pomembni za sedež podjetja, kot na primer na področju delovnega prava, varstva okolja, prava javnih naročil in varstva intelektualne lastnine, so harmonizirani na ravni Skupnosti.
In some areas, such as agriculture, external trade and transport, national policy is also overlaid by a Community policy.
Na nekaterih področjih, na primer v kmetijstvu, zunanji trgovini in prometu, se nacionalna politika poleg tega pokriva s skupnostno politiko.
The Commission’s therefore be rejected.
Zaradi navedenega je treba tezo Komisije zavrniti kot neutemeljeno.
(c) The correct connecting factor: the individual Historical Territories or the Autonomous Community of the Basque Country?
c) Pravilna navezna točka: posamezna zgodovinska ozemlja ali Baskovska avtonomna skupnost?
On closer examination of the relevant passage of the Azores judgment, which the Commission reproduces only in abridged form, it also becomes clear that the Court is concerned with autonomy in adopting the specific measures and not general freedom to act in economic policy.
Pri natančnej�em preučevanju odločilnega dela sodbe Azori, ki ga Komisija podaja v skraj�ani obliki, postane hkrati jasno, da je po mnenju Sodi�ča odločilna avtonomija pri sprejemanju konkretnih ukrepov in ne splo�na gospodarskopolitična pravica svobodnega ravnanja.
Thus, it considers it possible that ‘an infraState body enjoys a legal and factual status which makes it sufficiently autonomous in relation to the central government of a Member State, with the result that, by the measures it adopts, [ 36] it is that body and not the central government which plays a fundamental role in the
Tako je menilo, da je mogoče, da je „neka enota, ki je na nižji ravni od državne, na podlagi svojega pravnega in dejanskega položaja v razmerju do centralne oblasti članice tako avtonomna, da prav ona – in ne centralna oblast – z ukrepi, ki jih sprejme 36, igra odločilno vlogo pri določitvi
In assessing the selectivity of the contested measures and examining the autonomy of the respective local and regional authorities, the question arises, first of all,
Pri presojanju selektivnosti spornih ukrepov in preizkusu avtonomnosti navedenih teritorialnih skupnosti se najprej zastavlja vpra�anje, ali je treba z državo primerjati
36 — My emphasis.
36 – Moj poudarek.
37 — Azores judgment (cited in footnote 3), paragraph 58.
37 – V opombi 3 navedena sodba Azori (točka 58).
UGT-RIOJA AND OTHERS whether the Autonomous Community of the Basque Country as a whole or the three Historical Territories are to be compared with the central State.
Baskovsko avtonomno skupnost kot celoto ali navedena tri zgodovinska ozemlja.
— The Territories are bound, in the context of coordination, by provisions of the Autonomous Community, which are in turn based on provisions laid down by the central State.
Ozemlja so v okviru usklajevanja vezana na cilje avtonomne skupnosti, ki temeljijo na ciljih centralne države.
Under Article 41(1) of the Statute of Autonomy it is for the Historical Territories to adopt tax rules, which, as has just been stated, is the significant factor.
Izdaja davčnopravnih predpisov, ki so v obravnavanem okviru – kot že omenjeno – najbolj odločilni, je na podlagi člena 41(1) statuta o avtonomiji dolžnost zgodovinskih ozemelj.
The provisions laid down in Articles 2 to 4 of the Economic Agreement are addressed to them.
Nanje se nana�ajo določbe členov od 2 do 4 finančnega sporazuma.
They exchange information on tax legislation directly with the central State’s Treasury and send their own representatives to the Coordination and Evaluation Committee under Articles 63 and 64 of the Economic Agreement.
S finančno upravo centralne države si neposredno izmenjujejo informacije o davčni zakonodaji in po�iljajo svoje predstavnike v odbor za usklajevanje in normativno vrednotenje na podlagi členov 63 in 64 finančnega sporazuma.
This is an argument in favour of examining the autonomy of the individual Historical Territories.
Navedeno potrjuje misel, da je treba preizkusiti avtonomijo posameznih zgodovinskih ozemelj.
In the first case, fiscal sovereignty is exercised jointly by all three Territories and possibly also by the Autonomous Community.
V prvem primeru bi davčno pristojnost izvajala skupaj vsa tri ozemlja in morda tudi avtonomna skupnost.
In this case, legislative coordination within the Basque Country would possibly restrict the autonomy of the Territories in relation to one another, but not the (joint) autonomy in relation to the central State.
Notranje baskovsko usklajevanje zakonodaje bi v tem primeru najbrž omejilo avtonomijo ozemelj v medsebojnih razmerjih, ne pa tudi (skupno) avtonomijo v razmerju do centralne države.
However, only the relationship between the central State and the local or regional authorities is relevant in assessing the selectivity of tax rules which apply in the same way to all undertakings under that authority.
Pri presoji selektivnosti davčne ureditve, ki velja enako za vsa podjetja neke teritorialne skupnosti, pa je odločilno samo razmerje med centralno državo in lokalno ali regionalno skupnostjo.
It would therefore be necessary to examine whether the Territories, acting jointly, or the Territories and the Autonomous Community together possess sufficient autonomy vis-à-vis the central State.
Preizkusiti bi bilo torej treba, ali imajo skupno delujoča ozemlja oziroma ozemlja in avtonomna skupnost skupaj zadostno avtonomijo v razmerju do centralne države.
It is evident, however, that coordination within the Basque Country clearly results in the Normas Forales of all three Territories being largely identical.
Vendar je treba poudariti, da so si očitno zaradi notranje baskovske koordinacije zakoni norma foral vseh treh ozemelj precej podobni.
There might therefore be doubts as to the legislative independence of the individual Territories.
Zato bi se lahko podvomilo v zakonodajno samostojnost posameznih ozemelj. V tej zvezi je treba razlikovati med položajema:
In the second scenario, on the other hand, the autonomy of the Historical Territories would be called into question indirectly by the provisions of the central State.
V drugem položaju bi bila avtonomija zgodovinskih ozemelj zaradi posrednih ciljev centralne države ogrožena.
It is for the referring court to clarify whether either of the two scenarios exists and to draw the necessary consequences.
Naloga obravnavanega sodi�ča je ugotoviti, ali je podan eden od navedenih položajev, in izpeljati posledice, ki izhajajo iz tega.
Lastly, it would also be conceivable that the Autonomous Community of the Basque Country can influence the tax legislation of the Historical Territories in such a way
Mogoče bi bilo tudi, da bi Baskovska avtonomna skupnost vplivala na davčno zakonodajo zgodovinskih ozemelj tako, da bi veljali v delu Baskije ugodnej�i pogoji kot
— The Historical Territories are compelled, in fact or in law, by the coordination within the Basque Country to adopt uniform rules; coordination is independent of provisions laid down by the central State.
Zgodovinska ozemlja so prek notranjega baskovskega usklajevanja pravno ali dejansko prisiljena sprejemati enotna pravna pravila, pri čemer je usklajevanje neodvisno od ciljev centralne države.
In that case, a selective measure might exist where the reference framework was provided not by the central State, but by the Basque Country.
V tem primeru bi lahko �lo za selektivni ukrep, pri čemer upo�tevni okvir ne bi bila centralna država, temveč Baskija. Za to domnevo pa v informacijah, predloženih Sodi�ču, ni najti opornih točk.
As the Court found in paragraph 67 of the Azores judgment, the local rules must be adopted ‘without the central government being able to directly intervene as regards its content’.
Kot je Sodi�če ugotovilo v točki 67 sodbe Azori, mora biti lokalni pravni predpis izdan, „ne da bi imela centralna oblast možnost neposredno vplivati na njegovo vsebino“.
The institutional autonomy of the Historical Territories and their organs is beyond doubt for the referring court and all the parties to the proceedings before the Court of Justice.
Niti predložitveno sodi�če niti udeleženci postopka pred Sodi�čem ne dvomijo v institucionalno avtonomijo zgodovinskih ozemelj in njihovih organov.
There is therefore no need for further consideration of that criterion.
Tega merila zato ni treba dalje proučevati.
The objections raised by the applicant in the main proceedings, and by the Commission, are directed only at the procedural and financial autonomy of the Historical Territories.
Ugovori tožnikov v postopku v glavni stvari in Komisije so usmerjeni zgolj v procesno in finančno avtonomijo zgodovinskih ozemelj.
However, in this connection it refers to point 54 of the Opinion in which the Advocate General employed a broader approach: ‘The decision must be taken by the local authority pursuant to a procedure where the central government does not have any power to intervene directly in the procedure of setting the tax rate, and without any obliga­tion on the part of the local authority to take the interest of the central State into account in setting the tax rate.’ 38
Vendar se je v tej zvezi sklicevalo na točko 54 sklepnih predlogov, v kateri je generalni pravobranilec uporabil �ir�o formulacijo: „sklep mora biti izdan v postopku, v katerem centralna oblast nima nobene možnosti neposredno poseči v postopek določitve davčne stopnje in lokalna skupnost pri določitvi davčne stopnje ni zavezana upoštevati interesov centralne države“ 38.
Lastly, paragraph 68 of the judgment states that that sufficient political and fiscal independence of central government presupposes that the local authority has powers to adopt measures reducing the tax rate,
V točki 68 sodbe je na koncu navedeno, da je predpostavka za zadostno politično in davčno avtonomijo v razmerju do centralne oblasti, da je lokalna skupnost upravičena
The Commission rightly identifies two aspects in connection with procedural autonomy.
Pri tem Komisija v okviru procesne avtonomije upravičeno loči dva vidika.
The first aspect, which could also be called procedural economy in the strict sense, concerns the local authority’s freedom to adopt the tax rules in a procedure in which the central State has no influence or at least no decisive influence.
Prvi vidik, ki ga lahko imenujemo tudi procesna avtonomija v ožjem smislu, se nana�a na svobodo lokalnih skupnosti, da izdajajo davčne predpise v postopku, v katerem centralna država nima nobenega vpliva ali pa nima odločilnega vpliva.
The second aspect relates to the substantive discretion enjoyed by the local authority under the national legal order.
Drugi vidik se nana�a na vsebinsko diskrecijo lokalne skupnosti, ki jo ima na podlagi notranjega pravnega reda.
In order better to illustrate this second aspect, I would like to use hereinafter, rather than the expression procedural autonomy,
Za lažji prikaz tega drugega vidika bom v nadaljevanju namesto pojma procesna avtonomija uporabljala pojem organizacijske avtonomije,
38 — My emphasis.
38 – Moj poudarek.
— Procedural organisational autonomy regardless of any considerations related to the conduct of the central State.
– Formalna organizacijska avtonomija znižati davke, ne da bi pri tem upo�tevala ravnanje centralne države.