FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: De facto selectivity: According to Austria, the high number of sectors and undertakings affected by the exemption mechanism and the fact that the measure is not restricted to certain sectors or to undertakings of a certain size, or subject to any other selective criteria, show that the measure is de facto a general measure. Austria submits that this position too is supported by the Adria-Wien Pipeline case.
French: Sélectivité de facto L’Autriche considère que le nombre important de secteurs économiques et d’entreprises utilisant le mécanisme d’exemption ainsi que le fait que la mesure ne prévoit aucune restriction à certains secteurs économiques ou en fonction de la taille d’une entreprise ni d’autres critères sélectifs confirment qu’il s’agit de facto d’une mesure générale.
Dutch: De facto selectiviteit: Oostenrijk is van mening dat de maatregel de facto een algemene maatregel is gezien het grote aantal economische sectoren en ondernemingen dat gebruik maakt van het vrijstellingsmechanisme in combinatie met het feit dat de maatregel geen beperkingen oplegt op grond van economische sector of omvang van ondernemingen en ook geen andere selectieve criteria omvat.
English: In Adria-Wien Pipeline the Court of Justice had to consider a partial reimbursement of an energy tax which was granted to undertakings if the tax exceeded 0,35 % of their net production value. The Court held that ‘National measures which provide for a rebate of energy taxes on natural gas and electricity do not constitute State aid within the meaning of Article 92 of the EC Treaty [now Article 107 of the TFEU] … where they apply to all undertakings in national territory, regardless of their activity’ [20].
French: À son avis, l’affaire Adria-Wien Pipeline, dans laquelle la Cour a examiné le remboursement partiel d’une taxe sur l’énergie qui avait été accordé à des entreprises dont les dépenses en énergie dépassaient 0,35 % de la valeur nette de leur production, permet, elle aussi, de conforter cette thèse; la Cour ayant en effet jugé que «(…) des mesures nationales qui prévoient un remboursement partiel des taxes sur l’énergie frappant le gaz naturel et l’énergie électrique ne constituent pas des aides d’État au sens de l’article 92 du traité (...) [devenu article 107 du TFUE) lorsqu’elles s’appliquent à toutes les entreprises situées sur le territoire national, indépendamment de l’objet de leur activité.» [20]
English: Austria considers that the exemption mechanism leads at least indirectly to a higher level of environmental protection. In its view, the exemption mechanism is necessary in order to render possible a general increase in the amount that electricity consumers pay for renewable electricity.
French: L’Autriche considère que le mécanisme d’exemption conduit pour le moins indirectement à une plus grande protection de l’environnement, et elle ajoute dans ce contexte que le mécanisme d’exemption est nécessaire, car il permet d’imposer une augmentation générale de la contribution que les consommateurs d’électricité doivent payer pour l’électricité verte.
English: It was part of the nature and logic of environmental taxes and charges that there should be exemptions or differentiated rates. The Member States therefore felt that the Environmental Aid Guidelines and the General Block Exemption Regulation should be interpreted broadly.
French: Les exemptions ou taux différenciés relevant également de la nature et de la logique des systèmes fiscaux en matière de taxes environnementales, les États membres avaient plaidé en faveur d’une interprétation plus large des lignes directrices concernant les aides d’État à la protection de l’environnement et du règlement général d’exemption par catégorie.
English: The exemption was not proportional, because energy-intensive consumers were not required to consume green electricity, so that the movement of renewable energy prices towards market price level would be delayed. SMEs and households alone had to pay for the extra costs of producing green electricity, although they consumed only small volumes of energy.
French: Selon la Chambre fédérale du travail autrichienne, l’exemption n’est, par ailleurs, pas proportionnée, parce que les gros consommateurs d’énergie ne sont pas tenus d’acheter de l’électricité verte, ce qui retarde toute adaptation des coûts de l’énergie de substitution aux prix du marché.
English: The funds collected on this account can be used only for the purpose of purchasing renewable electricity. OeMAG must grant access at any time to all documents concerning the account to the Federal Ministry of Economic Affairs and Labour or to the Austrian Court of Auditors.
French: En outre, les fonds versés sur ce compte ne doivent être utilisés que pour l’achat d’électricité verte et OeMAG doit à tout moment permettre au ministre fédéral de l’économie et de l’emploi ainsi qu’à la Cour des comptes autrichienne d’examiner tous les documents relatifs à ce compte.
English: In PreussenElektra the Court of Justice found that only advantages granted directly by the State or by a private body designated or established by the State could involve the use of State resources. The Court then found that the purchase obligation imposed on private electricity supply undertakings did not involve any direct or indirect transfer of State resources.
French: Dans l’arrêt PreussenElektra, après avoir établi que seuls les avantages accordés directement par l’État ou par un organisme privé, désigné ou institué par cet État, peuvent inclure des ressources d’État, la Cour a jugé que l’obligation, faite à des entreprises privées d’approvisionnement en électricité, d’acheter de l’électricité n’entraîne aucun transfert direct ou indirect de ressources d’État.
English: The Commission finds that the fact that there is only a 0,5 % threshold does not suffice to qualify the notified scheme as a general measure. On the contrary, the Commission finds that as a result of this threshold not all undertakings in the national territory can take advantage of the notified measure.
French: En ce qui concerne le premier argumentaire de l’Autriche, la Commission constate que le seuil de 0,5 % n’est pas suffisant pour qualifier le régime notifié de mesure générale et que ce seuil empêche au contraire certaines entreprises situées sur le territoire national de profiter de la mesure notifiée.
English: Austria argues that the 0,5 % threshold does not suffice to qualify the notified measure as selective. In Austria’s view this conclusion is supported by the judgment of the Court of Justice in Adria-Wien Pipeline. In that judgment the Court had to consider a partial reimbursement of an energy tax which was granted to firms if the tax exceeded 0,35 % of their net production value.
French: Toutefois, l’Autriche invoque le fait que ce seuil de 0,5 % n’est pas suffisant pour affirmer que la mesure notifiée est sélective, ce qui, à son avis, est étayé par l’arrêt Adria-Wien, dans lequel la Cour a apprécié un régime de remboursement (partiel) des taxes sur l’énergie en faveur d’entreprises dont les taxes énergétiques dépassaient 0,35 % de la valeur nette de leur production.
English: First, it asked whether the fact that under the existing scheme the tax rebate was granted only to undertakings engaged in the production of goods meant that the rebate was selective. Second, it raised the hypothetical question how the Court would assess a tax rebate that was not confined to undertakings engaged primarily in the production of goods but applied to all undertakings, regardless of their activity.
French: Par la première, elle demandait si le remboursement des taxes dans le cadre du régime existant appliqué devait être considéré comme sélectif, parce qu’il était uniquement accordé aux entreprises produisant des biens corporels tandis que par sa deuxième question (hypothétique), elle souhaitait savoir comment la Cour évaluerait un remboursement de taxes qui ne serait pas limité aux entreprises produisant pour l’essentiel des biens corporels, mais qui s’appliquerait au contraire à toutes les entreprises indépendamment de l’objet de leur activité.
English: On the first question, the Court found that the restriction of the tax rebate to manufacturers did make the measure selective. In view of the hypothetical nature of the second question, that is to say how it would assess a tax rebate open to all sectors of the economy, the Court answered in rather general terms.
French: S’agissant de la première question, la Cour a jugé qu’à la suite de la limitation du remboursement des taxes sur l’énergie aux entreprises fabriquant des biens corporels, la mesure en question était devenue sélective.
Italian: Con riguardo alla prima questione, la Corte ha dichiarato che la limitazione del rimborso delle imposte alle sole imprese che producono beni materiali rende la misura selettiva.
Dutch: Met betrekking tot de eerste vraag heeft het Hof vastgesteld dat de maatregel, vanwege de beperking van de heffingsrestitutie tot ondernemingen die stoffelijke economische goederen produceren, selectief van aard was.
English: It could, for example, use tax revenues. Thus the exemption mechanism is not necessary in order to increase production of renewable energy.
French: Le mécanisme d’exemption n’est donc pas indispensable pour augmenter la production d’électricité à partir de sources renouvelables.
English: Although the Commission repeatedly asked it to do so, however, Austria did not provide this information [76]. The Commission has consequently been unable to assess whether the aid is necessary and proportional or how it might contribute to the protection of the environment.
French: La Commission constate toutefois qu’en dépit de plusieurs demandes de sa part, l’Autriche ne lui a toujours pas transmis les informations précitées [76], de sorte que la Commission n’a pas pu examiner si l’aide était nécessaire et proportionnée ou de quelle manière elle contribuait à la protection de l’environnement.
English: However, measures which do not fall within the scope of the Environmental Aid Guidelines can nevertheless be assessed under Article 107(3)(c) TFEU. The Commission has consequently found no omission in the Guidelines that might be grounds for assessing the notified measures by analogy.
French: Étant donné que les mesures qui ne relèvent pas du champ d’application des lignes directrices concernant les aides d’État à la protection de l’environnement peuvent néanmoins faire l’objet d’un examen selon l’article 107, paragraphe 3, point c, du TFUE, la Commission ne pouvait constater que les lignes directrices présentaient une «lacune» de nature à justifier une appréciation de la mesure notifiée en appliquant un examen analogue.
English: Such an approach would also overlook the fact that State aid policy accepts a lenient attitude to tax exemptions above a harmonised minimum level because a level playing field is ensured at least to some extent by compliance with the minimum rates that are applicable in all Member States. This argument does not apply to the burdens stemming from feed-in tariff systems, which are not harmonised, and where any deviation from the standard contributions can cause distortion of competition.
French: Une telle conception négligerait en outre le fait que la politique en matière d’aides d’État accepte certes une méthodologie indulgente en ce qui concerne les exonérations fiscales au-delà d’un niveau de taxation minimum harmonisé au motif que l’égalité de traitement est au moins garanti dans une certaine mesure par le respect des taux minima en vigueur tous les États membres, mais un tel argument ne s’applique pas aux charges découlant de systèmes de tarif de rachat non harmonisés qui peuvent entraîner des distorsions de la concurrence en raison de différences par rapport aux montants standard.
English: The contributions from which the beneficiaries are to be exempted under the notified scheme are not paid into the general budget of the State. They are used exclusively to finance the contributions to OeMAG, which supports green electricity producers through feed-in tariffs.
French: Les contributions dont les entreprises bénéficiaires doivent être exonérées dans le cadre du régime notifié ne sont toutefois pas versées au budget général de l’État, mais servent au contraire uniquement à financer le soutien qu’OeMAG apporte aux producteurs d’électricité par le biais des tarifs de rachat.
Romanian: Contribuțiile de la care sunt scutiți beneficiarii schemei notificate nu sunt plătite la bugetul general al statului, ci sunt utilizate exclusiv pentru finanțarea contribuțiilor la OeMAG, care sprijină producătorii de energie electrică ecologică prin sistemul tarifelor fixe.
English: In the present case, however, the contribution is capped at a certain level. Any consumption that goes beyond that level is no longer taxed.
French: Ainsi, même lorsque le taux de taxation est réduit, la taxe environnementale continue à inciter les entreprises à ménager les ressources, alors qu’en l’espèce, le montant de la taxe est plafonné à partir d’un certain niveau au-delà duquel les unités de pollution ne sont plus taxées.
English: Although the Commission repeatedly asked it to do so, however, Austria did not provide this information [90]. The Commission has consequently been unable to assess whether the aid is necessary and proportional or how it might contribute to the protection of the environment.
French: La Commission constate toutefois qu’en dépit de plusieurs demandes de sa part, l’Autriche ne lui a toujours pas transmis les informations précitées [90], de sorte que la Commission n’a pas pu examiner si l’aide était nécessaire et proportionnée ou de quelle manière elle contribuerait à la protection de l’environnement.
English: Austria argues that the exemption mechanism does not constitute State aid since it is not selective but is a general measure open to all undertakings and sectors. First, Austria submits that the 0,5 % threshold in the notified scheme does not impose any restriction in terms of specific industries, size of undertaking or other selective criteria [37].
Hungarian: Ausztria azt állítja, a mentességi mechanizmus nem képez állami támogatást, mivel nem szelektív, hanem sokkal inkább egy általános intézkedés, amely az összes vállalat és ágazat számára nyitva áll. Először is Ausztria azt állítja, hogy a bejelentett szabályozásban a 0,5 %-os küszöb nem tartalmaz korlátozást bizonyos termelési ágazatokra, a vállalatok méretére vonatkozóan és más egyéb szelektív kritériumot sem [37].
English: According to the case-law, many measures that are not sector-specific can be regarded as selective if de facto they are not open to all undertakings in national territory [44]. It follows that even measures which are open to all sectors can be considered selective on the grounds that de facto they are not open to all undertakings in the territory concerned.
Hungarian: Továbbá a Bizottság megállapítja, hogy a Bíróság ítélkezési gyakorlata szerint számos, nem ágazat-specifikus intézkedés szelektívnek tekinthető, ha ezek az intézkedések – de facto – nem minden belföldi vállalatra vonatkoznak [44]: Az előzőekből következik, hogy azok az intézkedések, amelyek alapvetően az összes ágazatnak nyújthatók, szelektívnek tekinthetők, ha de facto nem vonatkoznak az adott ország minden vállalatára.
English: It is, however, free to choose how it wishes to finance this. It could, for example, use tax revenues.
Hungarian: Ausztria azonban szabadon dönthet arról, hogy hogyan finanszírozza ezt.. Ausztria például adóból származó bevételeket is felhasználhatna erre a célra.
English: Case C-379/98 PreussenElektra [2001] ECR I-2099. The Court of Justice had to consider the German feed-in tariff system of 1998; it found that the scheme did not involve State aid.
Hungarian: A C-379/98 sz., Preussen Elektra kontra Schleswag ügyben 2001. március 13-án hozott ítélet [EBHT 2001., I-2099. o.] Az ítélet az 1998. évi német átvételi árrendszert vizsgálta és megállapította, hogy az nem tartalmaz állami támogatást.
English: Case T-459/93 Siemens SA v Commission [1995] ECR II-1675, paragraph 48. See also Case T-396/08 Freistaat Sachsen and Land Sachsen-Anhalt v Commission, 8 July 2010, not yet reported, paragraphs 46-48; Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 30, with further references.
Hungarian: T-459/93 sz., Siemens SA kontra Bizottság ügy [EBHT 1995., II-1675. o., 48. pont] Lásd még a Bíróság T-396/08 sz., Sachsen-Anhalt kontra Bizottság ügyben 2010. július 8-án hozott ítéletét [46-48. pont]; C-156/98. sz., Németország kontra Bizottság ügy [EBHT, I-6857. o., 30. pont] valamint az idézett ítélkezési gyakorlatot.
English: Section 22c(1) of the Act establishes a mechanism that entitles energy-intensive businesses to ask their electricity supplier not to supply them with green electricity. In order to be eligible, the energy-intensive businesses have to show that they comply with the following two conditions:
Italian: In base al meccanismo previsto dall’articolo 22c, paragrafo 1, dell’ÖSG, le imprese a forte consumo di energia possono chiedere ai propri fornitori di energia di non ricevere energia verde, a condizione di fornire la prova che:
English: The Commission expressed doubts with regard to the compatibility of the exemption mechanism with the State aid rules. For these reasons the Commission decided to open a formal investigation into the mechanism.
Italian: La Commissione ha manifestato dubbi circa la compatibilità del meccanismo di esenzione con le norme in materia di aiuti, e da qui deriva la decisione di sottoporre tale regime a un procedimento di indagine formale.
English: A concession to act as settlement centre for the whole of Austria is currently held by OeMAG. The concession gives OeMAG the public service obligation of collecting a charge in the form of the clearing price from all electricity suppliers.
Italian: Attualmente l’OeMAG detiene detta concessione per l’intero territorio austriaco, e per tale via ha in affidamento la gestione di un servizio di interesse economico generale, vale a dire la riscossione da tutti i fornitori di elettricità dell’imposta applicata sotto forma di prezzo di trasferimento.
English: Austria argues that the 0,5 % threshold does not suffice to qualify the notified measure as selective. In Austria’s view this conclusion is supported by the judgment of the Court of Justice in Adria-Wien Pipeline.
Italian: L’Austria ritiene tuttavia che la soglia dello 0,5 % non sia sufficiente per definire la misura come selettiva e che tale posizione sia confortata anche dalla sentenza pronunciata dalla Corte nella causa Adria-Wien.
English: These Guidelines apply to State aid for environmental protection. They will be applied in accordance with other Community policies on State aid, other provisions of the Treaty establishing the European Community and the Treaty on European Union and legislation adopted pursuant to those Treaties.
Italian: La presente disciplina si applica agli aiuti di Stato per la tutela ambientale e sarà applicata tenendo conto delle altre politiche comunitarie in materia di aiuti di Stato, delle altre disposizioni previste dal trattato che istituisce la Comunità europea e dal trattato sull’Unione europea, nonché della normativa adottata ai sensi di tali trattati.
Portuguese: O presente enquadramento aplica-se aos auxílios estatais a favor do ambiente e a sua aplicação respeitará as outras políticas comunitárias relativas aos auxílios estatais, as outras disposições do Tratado que institui a Comunidade Europeia e do Tratado da União Europeia e a legislação adoptada ao abrigo desses tratados.
English: Second, the rules applicable to the case must contain an omission which is incompatible with a general principle of EU law and which can be remedied by analogy [77]. In view of these conditions, the Commission observes that analogy can be invoked in EU law only in exceptional circumstances.
Italian: Alla luce di queste condizioni, la Commissione rileva che solo in casi eccezionali l’analogia trova applicazione nel diritto dell’Unione.
Romanian: Având în vedere aceste condiții, Comisia constată că analogia poate fi invocată în dreptul UE doar în circumstanțe excepționale.
English: If the rules governing reductions of harmonised energy taxes were to be applied by analogy to non-harmonised parafiscal levies, undertakings would be able to meet the minimum tax levels set in the Energy Tax Directive by paying such parafiscal levies. Such an approach is therefore not in the spirit of the Energy Tax Directive.
Italian: La Commissione osserva al riguardo che applicare per analogia le disposizioni sugli sgravi dalle imposte armonizzate sull’energia a quelle non armonizzate obbligherebbe a tenere conto anche delle imposte parafiscali che le imprese sono tenute a versare in base al regime dei livelli minimi di imposizione stabiliti dalla direttiva sulla tassazione dei prodotti energetici.
English: But even where the Commission accepts a reduction of an environmental tax, it still requires that a minimum level of tax be paid. This means that the total contribution to overall tax revenues of the undertaking benefiting from the tax reduction still increases with each unit of pollution.
Italian: Tuttavia, pur ammettendo una riduzione dell’imposta sull’ambiente, la Commissione esige che venga rispettato il livello minimo di imposizione, cosicché il contributo complessivo versato dalle imprese beneficiarie dello sgravio fiscale continui ad aumentare per ogni unità di inquinamento causato.
English: Austria provided that information in a letter dated 17 March 2009.
Portuguese: A Áustria forneceu essas informações em carta de 17 de Março de 2009.
Slovenian: Avstrija je te informacije predložila v dopisu z dne 17. marca 2009.
Romanian: Austria a furnizat aceste informații prin scrisoarea din 17 martie 2009.
Latvian: Austrijas iestādes sniedza minēto informāciju 2009. gada 17. marta vēstulē.
Lithuanian: 2009 m. kovo 17 d. raštu Austrija pateikė šią informaciją.
Maltese: L-Awstrija pprovdiet dik l-informazzjoni fl-ittra tas-17 ta’ Marzu 2009.
English: According to the Court, ‘a distinction must be made between, on the one hand, the objectives attributed to a particular tax scheme which are extrinsic to it and, on the other, the mechanisms inherent in the tax system itself which are necessary for the achievement of such objectives’. It is only the latter mechanisms that can be justified by the nature or the general scheme of the tax system of which the measure is part [57].
Latvian: Saskaņā ar Tiesu ir “jānošķir, no vienas puses, mērķi, kas ir izvirzīti īpašai nodokļu sistēmai un kas nav daļa no tās, un, no otras puses, mehānismi, kas ir ietverti pašā nodokļu sistēmā un kas ir nepieciešami, lai sasniegtu šos mērķus.” Tikai pēdējos minētos mehānismus var attaisnot ar nodokļu sistēmas, kurai pasākums pieder, būtību vai vispārīgo struktūru [57].
Lithuanian: Pasak Teismo, „turi būti nustatytas skirtumas tarp konkrečios mokesčių sistemos tikslų, kurie jai nebūdingi, ir pačiai mokesčių sistemai būdingų mechanizmų, kurie yra būtini siekiant šių tikslų.“ Tik šie mechanizmai gali būti pateisinami mokesčių sistemos, kurios dalį sudaro priemonė, pobūdžiu arba bendrąja schema [57].
English: In its opening decision of 22 July 2009 the Commission observed that OeMAG had been set up and licensed by the Austrian State, and in its founding documents had been given the task of administering the resources needed to support green electricity. The Commission concluded that the fact that OeMAG was private was not enough to show that the measure did not involve State aid.
Latvian: Komisija tās 2009. gada 22. jūlija lēmumā par procedūras uzsākšanu norādīja, ka Austrijas valsts ir izveidojusi OeMAG un piešķīrusi tam licenci, un tā dibināšanas dokumentos ir paredzēts uzdevums pārvaldīt zaļās elektroenerģijas atbalstam nepieciešamos līdzekļus.
English: CISMO GmbH is owned by Oesterreichische Kontrollbank AG and by transmission system operators and electricity and gas undertakings. Oesterreichische Kontrollbank AG is owned by Austrian banks.
Dutch: De zeggenschap over CISMO GmbH berust bij Österreichische Kontrollbank AG, de transportnetbeheerders en elektriciteits- en gasbedrijven.