FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Under paragraph 25(a) of the Rescue and Restructuring Guidelines, rescue aid can only take the form of loans or loan guarantees. Hence, the tax advantage in question cannot be considered to be rescue aid.
Hungarian: A megmentési és szerkezetátalakítási iránymutatás 25. pontjának a) pontja alapján a megmentési célú támogatás csak kölcsön vagy hitelgarancia formájában nyújtható, ezért a szóban forgó adóelőny nem tekinthető megmentési célú támogatásnak.
English: Germany argues that the objective of §8c(1a) KStG is to remove a tax obstacle to the restructuring of undertakings in difficulty. In the light of the objective of the tax system, only undertakings in difficulty are in a comparable factual and legal situation.
Italian: La Germania fa valere che l’articolo in questione intende eliminare ostacoli fiscali alla ristrutturazione delle imprese in difficoltà e di conseguenza, a fini fiscali, prende in considerazione solo imprese in difficoltà che si trovano in una situazione effettiva e giuridica equiparabile.
English: However, §8c(1a) KStG does not fall under any of the measures set out in the Temporary Framework because it concerns tax breaks for companies in difficulty. However, the Temporary Framework does not provide for State aid in the form of tax breaks.
Italian: L’articolo 8c, paragrafo 1a, KStG, non può tuttavia essere imputato a nessuna delle misure indicate dal quadro di riferimento temporaneo, dato che la disposizione riguarda vantaggi fiscali concessi ad imprese in difficoltà, ma il quadro di riferimento non prevede aiuti di Stato sotto forma di vantaggi fiscali.
English: In this context, the beneficiary has to make a contribution to the restructuring costs. Finally, to avoid undue distortions of competition, the Rescue and Restructuring Guidelines provide for compensatory measures.
Italian: Secondo gli orientamenti il beneficiario deve contribuire anche con risorse proprie ai costi della ristrutturazione e devono essere adottate misure compensative per evitare distorsioni eccessive della concorrenza.
Lithuanian: Taip pat pagal Sanavimo ir restruktūrizavimo gaires pagalba turi apsiriboti tik būtinu minimumu, gavėjas prie restruktūrizavimo išlaidų turi prisidėti savo įnašu ir turi būti imamasi kompensacinių priemonių siekiant išvengti nederamo konkurencijos iškreipimo.
English: With effect from 1 January 2011, this Communication has been replaced by a new version (OJ C 6, 11.1.2011, p. 5). However, pursuant to Chapter 5 of the new version, this new version applies for unlawful aid only to aid granted after 1 January 2011.
Italian: Dal 1o gennaio 2011 questa comunicazione è sostituita da una nuova versione (GU C 6 dell’11.1.2011, pag. 5) che, in virtù del suo capitolo 5, si applica però solo agli aiuti di Stato illegali concessi dopo il 1o gennaio 2011.
English: According to the explanatory memorandum adopted by the German Parliament with the Business Taxation Reform Act 2008, the purpose of replacing §8(4) KStG by the new §8c(1) KStG was to simplify the rules (the explanatory memorandum states that the practical application of §8(4) KStG had raised many difficult legal questions) and to better target abuse [4]. The legislator was aware that the change meant that, in the case of a restructuring of an undertaking in difficulty which implied a change in ownership, carry-forward of losses would no longer be possible.
Lithuanian: Pagal įstatymo pagrindimą, kurį Vokietijos Bundestagas priėmė kartu su 2008 m. Įmonių mokesčių reformos įstatymu, KStG 8 straipsnio 4 dalis pakeista paskesne nuostata – KStG 8c straipsnio 1 dalimi, siekiant supaprastinti schemą (iš įstatymo pagrindimo aišku, kad KStG 8 straipsnio 4 dalį taikant praktiškai kilo daug sudėtingų teisinių klausimų) ir tikslingiau kovoti su piktnaudžiavimu [4].
English: Germany has pointed out that many other Member States have comparable rules to §8c(1a) KStG. Examples are Austria, Belgium, Finland, Italy, Luxembourg and the Netherlands.
Lithuanian: Vokietijos duomenimis, daugelyje kitų valstybių narių esama schemų, panašių į nustatytąją KStG 8c straipsnio 1a dalyje, pavyzdžiui, Belgijoje, Suomijoje, Italijoje, Liuksemburge, Nyderlanduose ir Austrijoje.
English: In the case of restructuring aid, the Rescue and Restructuring Guidelines require the submission of a realistic restructuring plan to restore the viability of the company. The aid must be limited to the minimum necessary.
Lithuanian: Restruktūrizavimo pagalbos atveju pagal Sanavimo ir restruktūrizavimo gaires turi būti pateikiamas gyvybingas restruktūrizavimo planas, pagal kurį būtų galima atkurti ilgalaikį įmonės gyvybingumą.
English: With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty became Articles 107 and 108, respectively, of the Treaty on the Functioning of the European Union (TFEU). The two sets of provisions are, in substance, identical.
Lithuanian: 2009 m. gruodžio 1 d. vietoje EB sutarties 87 ir 88 straipsnių įsigaliojo SESV 107 ir 108 straipsniai.
English: The terms ‘insolvency’, ‘risk of insolvency’ and ‘over-indebtedness’ are defined in German insolvency legislation ( Insolvenzordnung, hereinafter: InsO). In particular, Insolvency (§ 17 InsO): the debtor is deemed unable to meet due payment obligations. As a rule, a debtor is presumed to be insolvent if it has ceased payments.
Lithuanian: Sąvokos „nemokumas“, „gresiantis nemokumas“ ir „įsiskolinimas“ apibrėžtos Bankroto tvarkoje ( Insolvenzordnung, toliau – InsO): nemokumas (InsO 17 straipsnis): Skolininkas yra nemokus, jei negali įvykdyti savo mokėjimo prievolių tuo metu, kai jas reikia vykdyti.
English: Risk of insolvency (§ 18 InsO): the debtor is deemed to be at risk of insolvency if it is unlikely to be able to meet its existing payment obligations on the due date. Over-indebtedness (§ 19 InsO): the debtor is over-indebted where its assets no longer cover its existing liabilities; unless it is highly likely, given the circumstances, that the company will continue to exist.
Lithuanian: Įprastai galima tarti, kad skolininkas nemokus, jei jis nutraukia savo mokėjimus; gresiantis nemokumas (InsO 18 straipsnis): Skolininkui gresia tapti nemokiam, jei jis tikriausiai negalės įvykdyti esamų mokėjimo prievolių tuo metu, kai jas reikės vykdyti; įsiskolinimas (InsO 19 straipsnis): Įsiskolinimas yra tuo atveju, jei skolininko turtas nepadengia esamų įsipareigojimų, nebent atsižvelgiant į aplinkybes labai tikėtina, jog įmonės veikla bus tęsiama.
English: By letters dated 5 August 2009 and 30 September 2009 the Commission asked Germany for information about §8c Corporate Income Tax Act (Körperschaftsteuergesetz, hereinafter: KStG). The German authorities replied to these requests by letters dated 20 August 2009 and 5 November 2009. By decision of 24 February 2010, the Commission opened the formal investigation procedure in respect of the aid laid down in Article 108(2) of the Treaty on the Functioning of the European Union (TFEU).
Maltese: Permezz ta’ ittri bid-dati tal-5 ta’ Awwissu 2009 u t-30 ta’ Settembru 2009 il-Kummissjoni talbet lill-Ġermanja informazzjoni dwar l-Artikolu 8c tal-Att dwar it-Taxxa fuq id-Dħul tal-Kumpaniji (Körperschaftsteuergesetz, minn hawn ‘il quddiem: KStG). L-awtoritajiet Ġermaniżi wieġbu għal dawn it-talbiet permezz ta’ ittri bid-dati tal-20 ta’ Awwissu 2009 u l-5 ta’ Novembru 2009. Permezz tad-deċiżjoni tal-24 ta’ Frar 2010, il-Kummissjoni fetħet il-proċedura ta’ investigazzjoni formali fir-rigward tal-għajnuna stabbilita fl-Artikolu 108(2) tat-Trattat dwar il-Funzjonament tal-Unjoni Ewropea (TFUE).
English: Corporate taxation in Germany is based mainly on the Income Tax Act (Einkommensteuergesetz, hereinafter: EStG) and the KStG. §10d(2) EStG allows losses incurred in a tax year to be carried forward, i.e. according to the ability-to-pay principle, taxable income in future tax years may be reduced by setting off the losses up to a maximum of EUR 1 million each year. Under §8(1) KStG, this possibility to carry forward losses also applies to entities subject to corporate income tax.
Maltese: It-tassazzjoni tal-kumpaniji fil-Ġermanja hija bbażata prinċipalment fuq l-Att dwar it-Taxxa fuq id-Dħul (Einkommensteuergesetz, minn hawn ‘il quddiem: EStG) u l-KStG. L-Artikolu 10d(2) EStG jippermetti li t-telf imġarrab f’sena tat-taxxa jiġi riportat, jiġifieri skont il-prinċipju tal-kapaċità tal-ħlas, id-dħul taxxabbli fis-snin tat-taxxa fil-futur jista’ jitnaqqas billi jkun hemm tpaċija tat-telf sa massimu ta’ EUR 1 miljun kull sena. Taħt l-Artikolu 8(1) KStG, din il-possibbiltà li jiġi riportat telf japplika wkoll għal entitajiet soġġetti għat-taxxa fuq id-dħul tal-kumpaniji.
English: In the light of the current financial and economic crisis and its impact on the overall economy of the Member States, the Commission considers that certain categories of State aid are justified, for a limited period, to remedy this crisis and they can be declared compatible with the internal market under Article 107(3)(b) TFEU. The Temporary Framework sets out the conditions under which the Commission will declare such aid schemes compatible.
Maltese: Fid-dawl tal-kriżi finanzjarja u ekonomika kurrenti u l-impatt tagħha fuq l-ekonomija ġenerali tal-Istati Membri, il-Kummissjoni tikkunsidra li ċerti kategoriji tal-għajnuna mill-istat huma ġġustifikati, għal perjodu llimitat, sabiex tiġi rrimedjata din il-kriżi u jistgħu jiġu ddikjarati kompatibbli mas-suq intern taħt l-Artikolu 107(3)(b) TFUE Il-Qafas Temporanju jistipula l-kondizzjonijiet taħt liema l-Kummissjoni se tiddikjara dawn l-iskemi tal-għajnuna bħala kompatibbli.
English: In order to establish the number of cases in which recovery must be effected, Germany must draw up a list of enterprises which have benefited from the measure in question since 1 January 2008. In this context the Commission notes that Germany ceased application of the measure on 30 April 2010. The German Federal Ministry of Finance ordered the tax authorities responsible for tax collection to cease applying the Sanierungsklausel until the Commission adopted a final decision in the case [52].
Polish: W celu ustalenia liczby przypadków, w których należy odzyskać pomoc, Niemcy muszą sporządzić wykaz przedsiębiorstw, które skorzystały z omawianego środka, poczynając od dnia 1 stycznia 2008 r. W tym kontekście Komisja zwraca uwagę na fakt, iż Niemcy wstrzymały stosowanie środka z dniem 30 kwietnia 2010 r. Niemieckie Federalne Ministerstwo Finansów poleciło organom podatkowym odpowiedzialnym za pobór podatków wstrzymać stosowanie Sanierungsklausel do czasu wydania przez Komisję ostatecznej decyzji w sprawie [52].
English: This is without prejudice to the possibility that, where the total amount of aid thus granted does not exceed a gross grant equivalent of EUR 500000, and where all other conditions set out in section 4.2.2 of the Temporary Framework and of a Commission decision authorising a German aid scheme on that legal basis are met, in particular with regard to the company not being in difficulty on 1 July 2008, the aid may be deemed compatible on the basis of Article 107(3)(b) TFEU, as interpreted by the Temporary Framework, and the authorised German aid scheme. Where the total amount exceeds EUR 500000, the excess must be recovered.
Polish: Nie ogranicza to możliwości uznania pomocy za zgodną z rynkiem wewnętrznym w oparciu o art. 107 ust. 3 lit. b) TFUE w interpretacji tymczasowych ram prawnych i zgodnie z zatwierdzonym niemieckim programem pomocy, w sytuacji, gdy całkowita kwota przyznanej w ten sposób pomocy nie przekracza ekwiwalentu dotacji brutto w wysokości 500000 EUR, i gdy spełniane są wszystkie inne warunki określone w pkt 4.2.2 tymczasowych ram prawnych i w decyzji Komisji zatwierdzającej niemiecki program pomocy w oparciu o tę podstawę prawną, w szczególności w odniesieniu do przedsiębiorstwa niebędącego zagrożonym przedsiębiorstwem w dniu 1 lipca 2008 r. W przypadku gdy całkowita kwota pomocy przekracza 500000 EUR, nadwyżka podlega odzyskaniu.
English: Individual aid granted under the scheme referred to in Article 1 is compatible with the internal market under Article 107(3)(b), as interpreted by the Temporary Framework, provided that the aid amount does not exceed EUR 500000, the beneficiary was not an undertaking in difficulty on 1 July 2008 and all the other conditions set out in section 4.2.2 of the Temporary Framework are met. Article 3 Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by any aid scheme approved by the Commission on a legal basis other than the General Block Exemption Regulation, the Regional Aid Guidelines, the Research, Development and Innovation Guidelines, and which does not exclude undertakings in difficulty as potential beneficiaries, is compatible with the internal market, up to the maximum aid intensities applicable to that type of aid.
Polish: Indywidualna pomoc przyznana w ramach programu pomocy, o którym mowa w art. 1, jest zgodna z rynkiem wewnętrznym w świetle art. 107 ust. 3 lit. b) w interpretacji tymczasowych ram prawnych, o ile kwota pomocy nie przekracza 500000 EUR, beneficjent nie był przedsiębiorstwem znajdującym się w trudnej sytuacji w dniu 1 lipca 2008 r., i spełniane są wszystkie inne warunki określone w pkt 4.2.2 tymczasowych ram prawnych.
English: Since the measure implies a loss of State resources, it is therefore granted through State resources. The aid is granted by a law, and is therefore imputable to the State.
Portuguese: Como a medida está ligada a uma perda de receitas estatais, ela é concedida através de recursos estatais e como o auxílio é concedido com base numa lei é, por conseguinte, imputável ao Estado.
English: The Commission notes that it had already used §8c(1) KStG as a system of reference in a previous case [25]. There, the Commission declared incompatible with the internal market an exception to §8c(1) KStG allowing companies acquired by venture capital companies to carry forward losses despite the change in ownership.
Portuguese: A Comissão sublinha que já usou o artigo 8.o-C, n.o 1, da KStG como sistema de referência num processo anterior [25], no qual considerou incompatível com o mercado interno uma derrogação ao artigo 8.o-C, n.o 1, da KStG que permitia às empresas adquiridas por sociedades de capital de risco reportar os prejuízos, mesmo que houvesse alteração da estrutura accionista.
English: §10d(2) EStG allows losses incurred in a tax year to be carried forward, i.e. according to the ability-to-pay principle, taxable income in future tax years may be reduced by setting off the losses up to a maximum of EUR 1 million each year. Under §8(1) KStG, this possibility to carry forward losses also applies to entities subject to corporate income tax.
Romanian: Conform articolului 10d alineatul (2) din EstG, există posibilitatea reportării pierderilor înregistrate pe parcursul unui an fiscal, cu alte cuvinte veniturile impozabile din anii fiscali următori, conform principiului capacității de plată, pot fi diminuate prin deducerea pierderilor până la o sumă totală anuală de 1 milion EUR. Conform articolului 8 alineatul (1) din KStG, întreprinderile care fac obiectul impozitului pe profit dispun, de asemenea, de această posibilitate de reportare a pierderilor.
English: As described above in recital 10, under this rule unused losses are forfeited entirely if more than 50 % of the ownership rights are transferred to an acquirer; they are forfeited pro rata if, within a period of five years, more than 25 % but less than 50 % of the ownership rights is transferred. The Commission therefore concludes that forfeiture of losses is the general rule, i.e. the system of reference, in the case of a change of ownership of a company.
Slovak: Ako sa uvádza v odôvodnení 10, podľa tohto pravidla nepoužité straty nemožno odpočítať, ak sa viac ako 50 % podielových práv subjektu prevedie na nadobúdateľa, a zaniknú pro rata, ak sa počas piatich rokov prevedie viac než 25 %, avšak najviac 50 % podielových práv. Komisia preto dospela k záveru, že zánik strát je pravidlom, čiže v prípade zmeny vlastníctva podielov je referenčným systémom.
English: Firstly, in order to justify a measure, the Member States may refer only to principles inherent to their tax system, as the system of reference by which to assess whether an undertaking obtains an advantage with the meaning of the State aid rules. The fact that comparable tax measures might exist in the other Member States is of no consequence since any such measures could themselves be caught by the provisions in the Treaty.
Slovenian: Prvič, če želi država članica upravičiti ukrep, se lahko sklicuje le na načela lastnega davčnega sistema kot referenčnega sistema, po katerem se oceni, ali pravila državne pomoči podjetju zagotavljajo prednost ali ne.. Dejstvo, da utegnejo v drugih državah članicah obstajati primerljivi davčni ukrepi, ni pomembno, saj bi bili lahko morebitni takšni ukrepi zajeti v določbah Pogodbe.