# Uradni list C 236/2009

| | ISSN 1725-5244
  doi:10.3000/17255244.C_2009.236.slv |
| --- | --- |
| Uradni list
  Evropske unije | C 236 |
| | |
| Slovenska izdaja | Informacije in objave | Zvezek 521. oktober 2009 |

ISSN 1725-5244

doi:10.3000/17255244.C_2009.236.slv

Uradni list

Evropske unije

C 236

Slovenska izdaja

Informacije in objave

Zvezek 521. oktober 2009

---

| Obvestilo št. | Vsebina | Stran |
| --- | --- | --- |
| | II   Sporočila |
| | SPOROČILA INSTITUCIJ IN ORGANOV EVROPSKE UNIJE |
| | Komisija |
| 2009/C 236/01 | Nenasprotovanje priglašeni koncentraciji (Zadeva COMP/M.5613 – Piraeus Bank/BNP Paribas/Greek JV/Swiss JV) (
  1
  ) | 1 |

Obvestilo št.

Vsebina

Stran

II   Sporočila

SPOROČILA INSTITUCIJ IN ORGANOV EVROPSKE UNIJE

Komisija

2009/C 236/01

Nenasprotovanje priglašeni koncentraciji (Zadeva COMP/M.5613 – Piraeus Bank/BNP Paribas/Greek JV/Swiss JV) (
  1
  )

1

1

| | IV   Informacije |
| --- | --- |
| | INFORMACIJE INSTITUCIJ IN ORGANOV EVROPSKE UNIJE |
| | Komisija |
| 2009/C 236/02 | Menjalni tečaji eura | 2 |
| 2009/C 236/03 | Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. septembra 2009(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1)) | 3 |
| 2009/C 236/04 | Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. oktobra 2009(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1)) | 4 |
| | INFORMACIJE V ZVEZI Z EVROPSKIM GOSPODARSKIM PROSTOROM |
| | Komisija |
| 2009/C 236/05 | Odobritev državne pomoči v skladu s členom 61 Sporazuma EGP in členom 1(3) dela 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču | 5 |
| | Nadzorni organ EFTE |
| 2009/C 236/06 | Poziv k predložitvi pripomb o državni pomoči v zvezi z obdavčenjem investicijskih družb po lihtenštajnskem zakonu o davku v skladu s členom 1(2) dela I Protokola 3 k Sporazumu med državami Efte o ustanovitvi nadzornega organa in sodišča | 6 |

IV   Informacije

INFORMACIJE INSTITUCIJ IN ORGANOV EVROPSKE UNIJE

Komisija

2009/C 236/02

Menjalni tečaji eura

2

2009/C 236/03

Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. septembra 2009(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

3

2009/C 236/04

Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. oktobra 2009(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

4

INFORMACIJE V ZVEZI Z EVROPSKIM GOSPODARSKIM PROSTOROM

Komisija

2009/C 236/05

Odobritev državne pomoči v skladu s členom 61 Sporazuma EGP in členom 1(3) dela 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču

5

Nadzorni organ EFTE

2009/C 236/06

Poziv k predložitvi pripomb o državni pomoči v zvezi z obdavčenjem investicijskih družb po lihtenštajnskem zakonu o davku v skladu s členom 1(2) dela I Protokola 3 k Sporazumu med državami Efte o ustanovitvi nadzornega organa in sodišča

6

| | V   Objave |
| --- | --- |
| | POSTOPKI V ZVEZI Z IZVAJANJEM SKUPNE TRGOVINSKE POLITIKE |
| | Komisija |
| 2009/C 236/07 | Predlog zaključka postopka pritožbe 2009/4209 | 20 |
| | POSTOPKI V ZVEZI Z IZVAJANJEM KONKURENČNE POLITIKE |
| | Komisija |
| 2009/C 236/08 | Predhodna priglasitev koncentracije (Zadeva COMP/M.5632 – Pepsico/Pepsi Americas) (
  1
  ) | 22 |
| 2009/C 236/09 | Predhodna priglasitev koncentracije (Zadeva COMP/M.5633 – Pepsico/The Pepsico Bottling Group) (
  1
  ) | 23 |
| 2009/C 236/10 | Predhodna priglasitev koncentracije (Zadeva COMP/M.5565 – BAE Systems/BVT) – Zadeva, primerna za obravnavo po poenostavljenem postopku (
  1
  ) | 24 |
| | DRUGI AKTI |
| | Komisija |
| 2009/C 236/11 | Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila | 25 |
| 2009/C 236/12 | Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila | 29 |

V   Objave

POSTOPKI V ZVEZI Z IZVAJANJEM SKUPNE TRGOVINSKE POLITIKE

Komisija

2009/C 236/07

Predlog zaključka postopka pritožbe 2009/4209

20

POSTOPKI V ZVEZI Z IZVAJANJEM KONKURENČNE POLITIKE

Komisija

2009/C 236/08

Predhodna priglasitev koncentracije (Zadeva COMP/M.5632 – Pepsico/Pepsi Americas) (
  1
  )

1

22

2009/C 236/09

Predhodna priglasitev koncentracije (Zadeva COMP/M.5633 – Pepsico/The Pepsico Bottling Group) (
  1
  )

1

23

2009/C 236/10

Predhodna priglasitev koncentracije (Zadeva COMP/M.5565 – BAE Systems/BVT) – Zadeva, primerna za obravnavo po poenostavljenem postopku (
  1
  )

1

24

DRUGI AKTI

Komisija

2009/C 236/11

Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila

25

2009/C 236/12

Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila

29

| | |
| --- | --- |
| | (1)   Besedilo velja za EGP |

---

(1)   Besedilo velja za EGP

1

| SL | |
| --- | --- |

SL

---

II Sporočila

SPOROČILA INSTITUCIJ IN ORGANOV EVROPSKE UNIJE

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/1 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/1

---

Nenasprotovanje priglašeni koncentraciji

(Zadeva COMP/M.5613 – Piraeus Bank/BNP Paribas/Greek JV/Swiss JV)

(Besedilo velja za EGP)

2009/C 236/01

Komisija se je 24. septembra 2009 odločila, da ne bo nasprotovala zgoraj navedeni priglašeni koncentraciji in jo bo razglasila za združljivo s skupnim trgom. Ta odločitev je sprejeta v skladu s členom 6(1)(b) Uredbe Sveta (ES) št. 139/2004. Celotno besedilo odločitve je na voljo samo v angleščini in bo objavljeno po tem, ko bodo iz besedila odstranjene morebitne poslovne skrivnosti. Na voljo bo:

| — | v razdelku o združitvah na spletišču Komisije o konkurenci (http://ec.europa.eu/competition/mergers/cases/). Spletišče vsebuje različne pripomočke za iskanje posameznih odločitev o združitvah, vključno z nazivi podjetij, številkami zadev, datumi ter indeksi področij, |
| --- | --- |

—

v razdelku o združitvah na spletišču Komisije o konkurenci (http://ec.europa.eu/competition/mergers/cases/). Spletišče vsebuje različne pripomočke za iskanje posameznih odločitev o združitvah, vključno z nazivi podjetij, številkami zadev, datumi ter indeksi področij,

| — | v elektronski obliki na spletišču EUR-Lex (http://eur-lex.europa.eu/sl/index.htm) pod dokumentarno številko 32009M5613. EUR-Lex zagotavlja spletni dostop do evropskega prava. |
| --- | --- |

—

v elektronski obliki na spletišču EUR-Lex (http://eur-lex.europa.eu/sl/index.htm) pod dokumentarno številko 32009M5613. EUR-Lex zagotavlja spletni dostop do evropskega prava.

---

IV Informacije

INFORMACIJE INSTITUCIJ IN ORGANOV EVROPSKE UNIJE

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/2 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/2

---

Menjalni tečaji eura (1)

30. septembra 2009

2009/C 236/02

1 euro =

| | Valuta | Menjalni tečaj |
| --- | --- | --- |
| USD | ameriški dolar | 1,4643 |
| JPY | japonski jen | 131,07 |
| DKK | danska krona | 7,4443 |
| GBP | funt šterling | 0,90930 |
| SEK | švedska krona | 10,2320 |
| CHF | švicarski frank | 1,5078 |
| ISK | islandska krona | |
| NOK | norveška krona | 8,4600 |
| BGN | lev | 1,9558 |
| CZK | češka krona | 25,164 |
| EEK | estonska krona | 15,6466 |
| HUF | madžarski forint | 269,70 |
| LTL | litovski litas | 3,4528 |
| LVL | latvijski lats | 0,7079 |
| PLN | poljski zlot | 4,2295 |
| RON | romunski leu | 4,2180 |
| TRY | turška lira | 2,1734 |
| AUD | avstralski dolar | 1,6596 |
| CAD | kanadski dolar | 1,5709 |
| HKD | hongkonški dolar | 11,3485 |
| NZD | novozelandski dolar | 2,0287 |
| SGD | singapurski dolar | 2,0654 |
| KRW | južnokorejski won | 1 723,95 |
| ZAR | južnoafriški rand | 10,8984 |
| CNY | kitajski juan | 9,9958 |
| HRK | hrvaška kuna | 7,2580 |
| IDR | indonezijska rupija | 14 130,03 |
| MYR | malezijski ringit | 5,0679 |
| PHP | filipinski peso | 69,318 |
| RUB | ruski rubelj | 43,9800 |
| THB | tajski bat | 48,988 |
| BRL | brazilski real | 2,6050 |
| MXN | mehiški peso | 19,7454 |
| INR | indijska rupija | 70,0010 |

Valuta

Menjalni tečaj

USD

ameriški dolar

1,4643

JPY

japonski jen

131,07

DKK

danska krona

7,4443

GBP

funt šterling

0,90930

SEK

švedska krona

10,2320

CHF

švicarski frank

1,5078

ISK

islandska krona

NOK

norveška krona

8,4600

BGN

lev

1,9558

CZK

češka krona

25,164

EEK

estonska krona

15,6466

HUF

madžarski forint

269,70

LTL

litovski litas

3,4528

LVL

latvijski lats

0,7079

PLN

poljski zlot

4,2295

RON

romunski leu

4,2180

TRY

turška lira

2,1734

AUD

avstralski dolar

1,6596

CAD

kanadski dolar

1,5709

HKD

hongkonški dolar

11,3485

NZD

novozelandski dolar

2,0287

SGD

singapurski dolar

2,0654

KRW

južnokorejski won

1 723,95

ZAR

južnoafriški rand

10,8984

CNY

kitajski juan

9,9958

HRK

hrvaška kuna

7,2580

IDR

indonezijska rupija

14 130,03

MYR

malezijski ringit

5,0679

PHP

filipinski peso

69,318

RUB

ruski rubelj

43,9800

THB

tajski bat

48,988

BRL

brazilski real

2,6050

MXN

mehiški peso

19,7454

INR

indijska rupija

70,0010

---

(1)  Vir: referenčni menjalni tečaj, ki ga objavlja ECB.

---

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/3 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/3

---

Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. septembra 2009

(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

2009/C 236/03

Izhodiščne obrestne mere so izračunane v skladu s Sporočilom Komisije o spremembi metode določanja referenčnih obrestnih mer in diskontnih stopenj (UL C 14, 19.1.2008, str. 6). Glede na uporabo referenčne obrestne mere je izhodiščni obrestni meri še vedno treba prišteti ustrezno razliko, določeno v tem obvestilu. Diskontni stopnji je tako treba prišteti razliko 100 bazičnih točk. V skladu z Uredbo Komisije (ES) št. 271/2008 z dne 30. januarja 2008 o spremembi izvedbene uredbe (ES) št. 794/2004 se tudi obrestna mera za vračilo državne pomoči izračuna tako, da se izhodiščni obrestni meri doda 100 bazičnih točk, razen če ni s posebno odločbo določeno drugače.

| Od | Do | AT | BE | BG | CY | CZ | DE | DK | EE | EL | ES | FI | FR | HU | IE | IT | LT | LU | LV | MT | NL | PL | PT | RO | SE | SI | SK | UK |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1.9.2009 | | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 2,78 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 15,54 | 1,77 | 1,77 | 4,53 | 1,77 | 10,75 | 1,49 | 1,77 | 1,77 | 1,85 |
| 1.8.2009 | 31.8.2009 | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 2,78 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 15,54 | 1,77 | 1,77 | 4,53 | 1,77 | 13,20 | 1,49 | 1,77 | 1,77 | 1,85 |
| 1.7.2009 | 31.7.2009 | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 3,44 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 13,20 | 1,77 | 1,77 | 4,53 | 1,77 | 13,20 | 1,49 | 1,77 | 1,77 | 2,20 |
| 1.6.2009 | 30.6.2009 | 2,22 | 2,22 | 6,41 | 2,22 | 2,96 | 2,22 | 3,44 | 7,34 | 2,22 | 2,22 | 2,22 | 2,22 | 10,01 | 2,22 | 2,22 | 9,53 | 2,22 | 13,20 | 2,22 | 2,22 | 4,53 | 2,22 | 17,29 | 1,49 | 2,22 | 2,22 | 2,20 |
| 1.5.2009 | 31.5.2009 | 2,22 | 2,22 | 7,63 | 2,22 | 2,96 | 2,22 | 4,57 | 7,34 | 2,22 | 2,22 | 2,22 | 2,22 | 10,01 | 2,22 | 2,22 | 9,53 | 2,22 | 13,20 | 2,22 | 2,22 | 5,62 | 2,22 | 17,29 | 1,81 | 2,22 | 2,22 | 2,84 |
| 1.4.2009 | 30.4.2009 | 2,74 | 2,74 | 7,63 | 2,74 | 2,96 | 2,74 | 4,57 | 7,34 | 2,74 | 2,74 | 2,74 | 2,74 | 10,01 | 2,74 | 2,74 | 9,53 | 2,74 | 13,20 | 2,74 | 2,74 | 5,62 | 2,74 | 17,29 | 2,30 | 2,74 | 2,74 | 2,84 |
| 1.3.2009 | 31.3.2009 | 3,47 | 3,47 | 7,63 | 3,47 | 3,74 | 3,47 | 6,00 | 7,34 | 3,47 | 3,47 | 3,47 | 3,47 | 10,01 | 3,47 | 3,47 | 9,53 | 3,47 | 13,20 | 3,47 | 3,47 | 6,78 | 3,47 | 17,29 | 3,31 | 3,47 | 3,47 | 3,58 |
| 1.2.2009 | 28.2.2009 | 4,99 | 4,99 | 7,63 | 4,99 | 4,53 | 4,99 | 6,00 | 7,34 | 4,99 | 4,99 | 4,99 | 4,99 | 10,01 | 4,99 | 4,99 | 7,81 | 4,99 | 13,20 | 4,99 | 4,99 | 6,78 | 4,99 | 17,29 | 4,31 | 4,99 | 4,99 | 4,81 |
| 1.1.2009 | 31.1.2009 | 4,99 | 4,99 | 7,63 | 4,99 | 4,53 | 4,99 | 6,00 | 7,34 | 4,99 | 4,99 | 4,99 | 4,99 | 10,01 | 4,99 | 4,99 | 7,81 | 4,99 | 11,05 | 4,99 | 4,99 | 6,78 | 4,99 | 17,29 | 5,18 | 4,99 | 4,99 | 5,70 |
| 1.12.2008 | 31.12.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 7,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 15,87 | 5,49 | 5,36 | 5,00 | 5,66 |
| 1.11.2008 | 30.11.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 6,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 11,02 | 5,49 | 5,36 | 5,00 | 5,66 |
| 1.10.2008 | 31.10.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 6,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 11,02 | 5,49 | 5,36 | 4,34 | 5,66 |
| 1.9.2008 | 30.9.2008 | 4,59 | 4,59 | 6,70 | 4,59 | 4,20 | 4,59 | 5,55 | 6,43 | 4,59 | 4,59 | 4,59 | 4,59 | 8,58 | 4,59 | 4,59 | 6,10 | 4,59 | 9,44 | 4,59 | 4,59 | 6,42 | 4,59 | 11,02 | 5,49 | 4,59 | 4,34 | 5,66 |
| 1.7.2008 | 31.8.2008 | 4,59 | 4,59 | 6,70 | 4,59 | 4,20 | 4,59 | 4,81 | 6,43 | 4,59 | 4,59 | 4,59 | 4,59 | 8,58 | 4,59 | 4,59 | 6,10 | 4,59 | 9,44 | 4,59 | 4,59 | 6,42 | 4,59 | 11,02 | 4,75 | 4,59 | 4,34 | 5,66 |

Od

Do

AT

BE

BG

CY

CZ

DE

DK

EE

EL

ES

FI

FR

HU

IE

IT

LT

LU

LV

MT

NL

PL

PT

RO

SE

SI

SK

UK

1.9.2009

1,77

1,77

6,41

1,77

2,96

1,77

2,78

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

15,54

1,77

1,77

4,53

1,77

10,75

1,49

1,77

1,77

1,85

1.8.2009

31.8.2009

1,77

1,77

6,41

1,77

2,96

1,77

2,78

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

15,54

1,77

1,77

4,53

1,77

13,20

1,49

1,77

1,77

1,85

1.7.2009

31.7.2009

1,77

1,77

6,41

1,77

2,96

1,77

3,44

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

13,20

1,77

1,77

4,53

1,77

13,20

1,49

1,77

1,77

2,20

1.6.2009

30.6.2009

2,22

2,22

6,41

2,22

2,96

2,22

3,44

7,34

2,22

2,22

2,22

2,22

10,01

2,22

2,22

9,53

2,22

13,20

2,22

2,22

4,53

2,22

17,29

1,49

2,22

2,22

2,20

1.5.2009

31.5.2009

2,22

2,22

7,63

2,22

2,96

2,22

4,57

7,34

2,22

2,22

2,22

2,22

10,01

2,22

2,22

9,53

2,22

13,20

2,22

2,22

5,62

2,22

17,29

1,81

2,22

2,22

2,84

1.4.2009

30.4.2009

2,74

2,74

7,63

2,74

2,96

2,74

4,57

7,34

2,74

2,74

2,74

2,74

10,01

2,74

2,74

9,53

2,74

13,20

2,74

2,74

5,62

2,74

17,29

2,30

2,74

2,74

2,84

1.3.2009

31.3.2009

3,47

3,47

7,63

3,47

3,74

3,47

6,00

7,34

3,47

3,47

3,47

3,47

10,01

3,47

3,47

9,53

3,47

13,20

3,47

3,47

6,78

3,47

17,29

3,31

3,47

3,47

3,58

1.2.2009

28.2.2009

4,99

4,99

7,63

4,99

4,53

4,99

6,00

7,34

4,99

4,99

4,99

4,99

10,01

4,99

4,99

7,81

4,99

13,20

4,99

4,99

6,78

4,99

17,29

4,31

4,99

4,99

4,81

1.1.2009

31.1.2009

4,99

4,99

7,63

4,99

4,53

4,99

6,00

7,34

4,99

4,99

4,99

4,99

10,01

4,99

4,99

7,81

4,99

11,05

4,99

4,99

6,78

4,99

17,29

5,18

4,99

4,99

5,70

1.12.2008

31.12.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

7,10

5,36

9,44

5,36

5,36

6,42

5,36

15,87

5,49

5,36

5,00

5,66

1.11.2008

30.11.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

6,10

5,36

9,44

5,36

5,36

6,42

5,36

11,02

5,49

5,36

5,00

5,66

1.10.2008

31.10.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

6,10

5,36

9,44

5,36

5,36

6,42

5,36

11,02

5,49

5,36

4,34

5,66

1.9.2008

30.9.2008

4,59

4,59

6,70

4,59

4,20

4,59

5,55

6,43

4,59

4,59

4,59

4,59

8,58

4,59

4,59

6,10

4,59

9,44

4,59

4,59

6,42

4,59

11,02

5,49

4,59

4,34

5,66

1.7.2008

31.8.2008

4,59

4,59

6,70

4,59

4,20

4,59

4,81

6,43

4,59

4,59

4,59

4,59

8,58

4,59

4,59

6,10

4,59

9,44

4,59

4,59

6,42

4,59

11,02

4,75

4,59

4,34

5,66

---

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/4 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/4

---

Obvestilo Komisije o veljavnih obrestnih merah za vračilo državne pomoči in o referenčnih obrestnih merah/diskontnih stopnjah za 27 držav članic, ki veljajo od 1. oktobra 2009

(Objavljeno v skladu s členom 10 Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 (UL L 140, 30.4.2004, str. 1))

2009/C 236/04

Izhodiščne obrestne mere so izračunane v skladu s Sporočilom Komisije o spremembi metode določanja referenčnih obrestnih mer in diskontnih stopenj (UL C 14, 19.1.2008, str. 6). Glede na uporabo referenčne obrestne mere je izhodiščni obrestni meri še vedno treba prišteti ustrezno razliko, določeno v tem obvestilu. Diskontni stopnji je tako treba prišteti razliko 100 bazičnih točk. V skladu z Uredbo Komisije (ES) št. 271/2008 z dne 30. januarja 2008 o spremembi izvedbene uredbe (ES) št. 794/2004 se tudi obrestna mera za vračilo državne pomoči izračuna tako, da se izhodiščni obrestni meri doda 100 bazičnih točk, razen če ni s posebno odločbo določeno drugače.

| Od | Do | AT | BE | BG | CY | CZ | DE | DK | EE | EL | ES | FI | FR | HU | IE | IT | LT | LU | LV | MT | NL | PL | PT | RO | SE | SI | SK | UK |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1.10.2009 | ... | 1,45 | 1,45 | 6,41 | 1,45 | 2,49 | 1,45 | 2,31 | 7,34 | 1,45 | 1,45 | 1,45 | 1,45 | 10,01 | 1,45 | 1,45 | 9,53 | 1,45 | 18,77 | 1,45 | 1,45 | 4,53 | 1,45 | 10,75 | 1,49 | 1,45 | 1,45 | 1,53 |
| 1.9.2009 | 30.9.2009 | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 2,78 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 15,54 | 1,77 | 1,77 | 4,53 | 1,77 | 10,75 | 1,49 | 1,77 | 1,77 | 1,85 |
| 1.8.2009 | 31.8.2009 | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 2,78 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 15,54 | 1,77 | 1,77 | 4,53 | 1,77 | 13,20 | 1,49 | 1,77 | 1,77 | 1,85 |
| 1.7.2009 | 31.7.2009 | 1,77 | 1,77 | 6,41 | 1,77 | 2,96 | 1,77 | 3,44 | 7,34 | 1,77 | 1,77 | 1,77 | 1,77 | 10,01 | 1,77 | 1,77 | 9,53 | 1,77 | 13,20 | 1,77 | 1,77 | 4,53 | 1,77 | 13,20 | 1,49 | 1,77 | 1,77 | 2,20 |
| 1.6.2009 | 30.6.2009 | 2,22 | 2,22 | 6,41 | 2,22 | 2,96 | 2,22 | 3,44 | 7,34 | 2,22 | 2,22 | 2,22 | 2,22 | 10,01 | 2,22 | 2,22 | 9,53 | 2,22 | 13,20 | 2,22 | 2,22 | 4,53 | 2,22 | 17,29 | 1,49 | 2,22 | 2,22 | 2,20 |
| 1.5.2009 | 31.5.2009 | 2,22 | 2,22 | 7,63 | 2,22 | 2,96 | 2,22 | 4,57 | 7,34 | 2,22 | 2,22 | 2,22 | 2,22 | 10,01 | 2,22 | 2,22 | 9,53 | 2,22 | 13,20 | 2,22 | 2,22 | 5,62 | 2,22 | 17,29 | 1,81 | 2,22 | 2,22 | 2,84 |
| 1.4.2009 | 30.4.2009 | 2,74 | 2,74 | 7,63 | 2,74 | 2,96 | 2,74 | 4,57 | 7,34 | 2,74 | 2,74 | 2,74 | 2,74 | 10,01 | 2,74 | 2,74 | 9,53 | 2,74 | 13,20 | 2,74 | 2,74 | 5,62 | 2,74 | 17,29 | 2,30 | 2,74 | 2,74 | 2,84 |
| 1.3.2009 | 31.3.2009 | 3,47 | 3,47 | 7,63 | 3,47 | 3,74 | 3,47 | 6,00 | 7,34 | 3,47 | 3,47 | 3,47 | 3,47 | 10,01 | 3,47 | 3,47 | 9,53 | 3,47 | 13,20 | 3,47 | 3,47 | 6,78 | 3,47 | 17,29 | 3,31 | 3,47 | 3,47 | 3,58 |
| 1.2.2009 | 28.2.2009 | 4,99 | 4,99 | 7,63 | 4,99 | 4,53 | 4,99 | 6,00 | 7,34 | 4,99 | 4,99 | 4,99 | 4,99 | 10,01 | 4,99 | 4,99 | 7,81 | 4,99 | 13,20 | 4,99 | 4,99 | 6,78 | 4,99 | 17,29 | 4,31 | 4,99 | 4,99 | 4,81 |
| 1.1.2009 | 31.1.2009 | 4,99 | 4,99 | 7,63 | 4,99 | 4,53 | 4,99 | 6,00 | 7,34 | 4,99 | 4,99 | 4,99 | 4,99 | 10,01 | 4,99 | 4,99 | 7,81 | 4,99 | 11,05 | 4,99 | 4,99 | 6,78 | 4,99 | 17,29 | 5,18 | 4,99 | 4,99 | 5,70 |
| 1.12.2008 | 31.12.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 7,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 15,87 | 5,49 | 5,36 | 5,00 | 5,66 |
| 1.11.2008 | 30.11.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 6,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 11,02 | 5,49 | 5,36 | 5,00 | 5,66 |
| 1.10.2008 | 31.10.2008 | 5,36 | 5,36 | 6,70 | 5,36 | 4,20 | 5,36 | 5,55 | 6,43 | 5,36 | 5,36 | 5,36 | 5,36 | 8,58 | 5,36 | 5,36 | 6,10 | 5,36 | 9,44 | 5,36 | 5,36 | 6,42 | 5,36 | 11,02 | 5,49 | 5,36 | 4,34 | 5,66 |
| 1.9.2008 | 30.9.2008 | 4,59 | 4,59 | 6,70 | 4,59 | 4,20 | 4,59 | 5,55 | 6,43 | 4,59 | 4,59 | 4,59 | 4,59 | 8,58 | 4,59 | 4,59 | 6,10 | 4,59 | 9,44 | 4,59 | 4,59 | 6,42 | 4,59 | 11,02 | 5,49 | 4,59 | 4,34 | 5,66 |
| 1.7.2008 | 31.8.2008 | 4,59 | 4,59 | 6,70 | 4,59 | 4,20 | 4,59 | 4,81 | 6,43 | 4,59 | 4,59 | 4,59 | 4,59 | 8,58 | 4,59 | 4,59 | 6,10 | 4,59 | 9,44 | 4,59 | 4,59 | 6,42 | 4,59 | 11,02 | 4,75 | 4,59 | 4,34 | 5,66 |

Od

Do

AT

BE

BG

CY

CZ

DE

DK

EE

EL

ES

FI

FR

HU

IE

IT

LT

LU

LV

MT

NL

PL

PT

RO

SE

SI

SK

UK

1.10.2009

...

1,45

1,45

6,41

1,45

2,49

1,45

2,31

7,34

1,45

1,45

1,45

1,45

10,01

1,45

1,45

9,53

1,45

18,77

1,45

1,45

4,53

1,45

10,75

1,49

1,45

1,45

1,53

1.9.2009

30.9.2009

1,77

1,77

6,41

1,77

2,96

1,77

2,78

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

15,54

1,77

1,77

4,53

1,77

10,75

1,49

1,77

1,77

1,85

1.8.2009

31.8.2009

1,77

1,77

6,41

1,77

2,96

1,77

2,78

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

15,54

1,77

1,77

4,53

1,77

13,20

1,49

1,77

1,77

1,85

1.7.2009

31.7.2009

1,77

1,77

6,41

1,77

2,96

1,77

3,44

7,34

1,77

1,77

1,77

1,77

10,01

1,77

1,77

9,53

1,77

13,20

1,77

1,77

4,53

1,77

13,20

1,49

1,77

1,77

2,20

1.6.2009

30.6.2009

2,22

2,22

6,41

2,22

2,96

2,22

3,44

7,34

2,22

2,22

2,22

2,22

10,01

2,22

2,22

9,53

2,22

13,20

2,22

2,22

4,53

2,22

17,29

1,49

2,22

2,22

2,20

1.5.2009

31.5.2009

2,22

2,22

7,63

2,22

2,96

2,22

4,57

7,34

2,22

2,22

2,22

2,22

10,01

2,22

2,22

9,53

2,22

13,20

2,22

2,22

5,62

2,22

17,29

1,81

2,22

2,22

2,84

1.4.2009

30.4.2009

2,74

2,74

7,63

2,74

2,96

2,74

4,57

7,34

2,74

2,74

2,74

2,74

10,01

2,74

2,74

9,53

2,74

13,20

2,74

2,74

5,62

2,74

17,29

2,30

2,74

2,74

2,84

1.3.2009

31.3.2009

3,47

3,47

7,63

3,47

3,74

3,47

6,00

7,34

3,47

3,47

3,47

3,47

10,01

3,47

3,47

9,53

3,47

13,20

3,47

3,47

6,78

3,47

17,29

3,31

3,47

3,47

3,58

1.2.2009

28.2.2009

4,99

4,99

7,63

4,99

4,53

4,99

6,00

7,34

4,99

4,99

4,99

4,99

10,01

4,99

4,99

7,81

4,99

13,20

4,99

4,99

6,78

4,99

17,29

4,31

4,99

4,99

4,81

1.1.2009

31.1.2009

4,99

4,99

7,63

4,99

4,53

4,99

6,00

7,34

4,99

4,99

4,99

4,99

10,01

4,99

4,99

7,81

4,99

11,05

4,99

4,99

6,78

4,99

17,29

5,18

4,99

4,99

5,70

1.12.2008

31.12.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

7,10

5,36

9,44

5,36

5,36

6,42

5,36

15,87

5,49

5,36

5,00

5,66

1.11.2008

30.11.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

6,10

5,36

9,44

5,36

5,36

6,42

5,36

11,02

5,49

5,36

5,00

5,66

1.10.2008

31.10.2008

5,36

5,36

6,70

5,36

4,20

5,36

5,55

6,43

5,36

5,36

5,36

5,36

8,58

5,36

5,36

6,10

5,36

9,44

5,36

5,36

6,42

5,36

11,02

5,49

5,36

4,34

5,66

1.9.2008

30.9.2008

4,59

4,59

6,70

4,59

4,20

4,59

5,55

6,43

4,59

4,59

4,59

4,59

8,58

4,59

4,59

6,10

4,59

9,44

4,59

4,59

6,42

4,59

11,02

5,49

4,59

4,34

5,66

1.7.2008

31.8.2008

4,59

4,59

6,70

4,59

4,20

4,59

4,81

6,43

4,59

4,59

4,59

4,59

8,58

4,59

4,59

6,10

4,59

9,44

4,59

4,59

6,42

4,59

11,02

4,75

4,59

4,34

5,66

---

INFORMACIJE V ZVEZI Z EVROPSKIM GOSPODARSKIM PROSTOROM

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/5 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/5

---

Odobritev državne pomoči v skladu s členom 61 Sporazuma EGP in členom 1(3) dela 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču

2009/C 236/05

Nadzorni organ Efte ne nasprotuje naslednjemu ukrepu državne pomoči:

| Datum sprejetja odločitve | : | 31.3.2009 |
| --- | --- | --- |
| Št. zadeve | : | 65120 |
| Država Efte | : | Norveška |
| Naziv (in/ali ime upravičenca) | : | sheme pomoči za avdiovizualne produkcije ter razvoj scenarijev in izobraževalnih ukrepov |
| Pravna podlaga | : | Uredba o podpori za avdiovizualne produkcije
  Uredba o podpori za razvoj scenarijev in izobraževalne ukrepe
  Državni proračun za leto 2009 (Poglavje 0334 o filmu in medijih) |
| Vrsta ukrepa | : | shema |
| Cilj | : | kultura |
| Oblika pomoči | : | neposredna nepovratna sredstva |
| Proračun | : | 321 milijonov NOK v letu 2008 |
| Trajanje | : | do 31. decembra 2014 |
| Gospodarski sektorji | : | kulturni sektor |

Datum sprejetja odločitve

:

31.3.2009

Št. zadeve

:

65120

Država Efte

:

Norveška

Naziv (in/ali ime upravičenca)

:

sheme pomoči za avdiovizualne produkcije ter razvoj scenarijev in izobraževalnih ukrepov

Pravna podlaga

:

Uredba o podpori za avdiovizualne produkcije

Uredba o podpori za razvoj scenarijev in izobraževalne ukrepe

Državni proračun za leto 2009 (Poglavje 0334 o filmu in medijih)

Vrsta ukrepa

:

shema

Cilj

:

kultura

Oblika pomoči

:

neposredna nepovratna sredstva

Proračun

:

321 milijonov NOK v letu 2008

Trajanje

:

do 31. decembra 2014

Gospodarski sektorji

:

kulturni sektor

Verodostojno besedilo odločitve, iz katerega so bili odstranjeni vsi zaupni podatki, je na voljo na spletni strani Nadzornega organa Efte:

http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry/

---

Nadzorni organ EFTE

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/6 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/6

---

Poziv k predložitvi pripomb o državni pomoči v zvezi z obdavčenjem investicijskih družb po lihtenštajnskem zakonu o davku v skladu s členom 1(2) dela I Protokola 3 k Sporazumu med državami Efte o ustanovitvi nadzornega organa in sodišča

2009/C 236/06

Z Odločbo št. 149/09/COL z dne 18. marca 2009 v verodostojnem jeziku na straneh, ki sledijo temu povzetku, je Nadzorni organ Efte začel postopek v skladu s členom 1(2) dela I Protokola 3 k Sporazumu med državami Efte o ustanovitvi nadzornega organa in sodišča (v nadaljevanju: Protokol 3). Lihtenštajnski organi so bili obveščeni z izvodom odločbe.

Nadzorni organ Efte poziva države Efte, države članice EU in zainteresirane strani, naj predložijo svoje pripombe o zadevnem ukrepu v enem mesecu od datuma objave tega obvestila na:

| EFTA Surveillance Authority |
| --- |
| Registry |
| Rue Belliard 35 |
| 1040 Bruxelles/Brussel |
| BELGIQUE/BELGIË |

EFTA Surveillance Authority

Registry

Rue Belliard 35

1040 Bruxelles/Brussel

BELGIQUE/BELGIË

Pripombe se predložijo lihtenštajnskim organom. Zainteresirana stran, ki predloži pripombe, lahko pisno zaprosi za zaupno obravnavo svoje identitete in navede razloge za to.

POVZETEK

Zadevo je začel Nadzorni organ, ko je 14. marca 2007 lihtenštajnskim organom poslal zahtevo za predložitev podatkov.

V skladu z drugim členom zakona z dne 3. maja 1996 o investicijskih družbah (Gesetz über Investmentunternehmen, v nadaljnjem besedilu: IUG) so investicijske družbe:

„javna sredstva, zbrana na podlagi javnega oglaševanja za kolektivno kapitalsko naložbo, ki se naložijo in upravljajo za kolektivni račun posameznega vlagatelja, navadno po načelu razpršitve tveganj“.

Investicijska družba v smislu IUG pomeni osnovni kapital, ki ga prispevajo različni vlagatelji. Investicijska družba mora za poslovanje na trgu v skladu z IUG izpolnjevati tri zahteve:

| — | imeti mora priznano pravno obliko, |
| --- | --- |

—

imeti mora priznano pravno obliko,

| — | upravljavec mora biti organ, ki ima pravno osebnost, |
| --- | --- |

—

upravljavec mora biti organ, ki ima pravno osebnost,

| — | pri skrbniški banki mora imeti odprt depozitni račun (glej člen 39 IUG 1996). |
| --- | --- |

—

pri skrbniški banki mora imeti odprt depozitni račun (glej člen 39 IUG 1996).

Ne glede na organizacijsko obliko je treba sredstva, ki jih na račun prenesejo vlagatelji (upravljana sredstva), razlikovati od lastnih sredstev upravljavskega podjetja.

Pri obdavčitvi investicijskih podjetij ni bilo razlikovanja med lastnimi sredstvi upravljavskega podjetja in upravljanimi sredstvi, saj so za obe vrsti sredstev veljala pravila, ki se v skladu s členom 85(2) zakona o davku uporabljajo za domača podjetja, ki večinoma poslujejo v tujini (domiciliary companies). To je pomenilo, da tako za dejavnosti upravljanja kot za upravljana sredstva ni bil zaračunan davek od dohodka. Davek na kapital je bil določen v višini 1 ‰ namesto 2 ‰ in še nižji za kapital, ki presega 2 milijona CHF. Davek na obresti od kuponskih obveznic ni bil zaračunan.

V zakon o investicijskih družbah je bil dodan nov člen 35(3), ki je začel veljati leta 2006. Po tej določbi morajo tudi investicijska podjetja ločeno evidentirati in hraniti lastna ter upravljana sredstva. Poleg tega je bil leta 2005 revidiran zakon o davku. Člen 85(2) zakona o davku, v katerem je določena podobna obdavčitev, kakor velja za domača podjetja, ki večinoma poslujejo v tujini, ter zmanjšan davek na kapital za vsak znesek, višji od 2 milijonov CHF, je bil razveljavljen. Nadomestil ga je nov člen 73(f), ki določa, da morajo uprava investicijskega sklada ter investicijska podjetja plačevati davek od dohodka in davek na kapital, ki sta sorazmerna z njihovimi lastnimi sredstvi. Poleg tega po tej spremembi za investicijska podjetja prav tako velja obveznost plačevanja davka na obresti od kuponskih obveznic.

Obstoj državne pomoči

Obstoj državne pomoči

Nadzorni organ je ocenil, ali davčne olajšave, ki so veljale za investicijska podjetja med letoma 1996 in 2006, pomenijo državno pomoč v smislu člena 61(1) Sporazuma EGP.

Podjetje

Podjetje

V skladu s sodno prakso Sodišča Evropskih skupnosti pojem podjetja v smislu člena 87 Pogodbe ES, ki ustreza členu 61(1) Sporazuma EGP, zajema „vsako pravno ali fizično osebo, ki opravlja gospodarsko dejavnost, ne glede na njen pravni status in način, na katerega se financira“ (1).

vsako pravno ali fizično osebo, ki opravlja gospodarsko dejavnost, ne glede na njen pravni status in način, na katerega se financira

1

Investicijska podjetja imajo po lihtenštajnskem pravu obliko gospodarskih družb, saj so organizirana kot delniške družbe ali evropske družbe. Njihove dejavnosti zajemajo zbiranje in upravljanje sredstev različnih vlagateljev, da bi prek različnih pristojbin, povezanih z naložbami, ustvarile dobiček. Nadzorni organ zato ugotavlja, da so investicijska podjetja v delu, ki upravlja premoženje, družbe v smislu člena 61(1) Sporazuma EGP (2).

2

Prednost

Prednost

Ker investicijskim podjetjem ni bilo treba plačevati nikakršnega davka od dohodka ali davka na obresti od kuponskih obveznic, temveč samo zmanjšan davek na kapital od njihovih lastnih sredstev, so imela prednost pred drugimi podjetji, zlasti pred upravami investicijskih skladov, za katere je veljala običajna obdavčitev prihodkov od poslovanja.

Ta prednost je selektivna, saj so je bile deležne samo investicijske družbe, organizirane kot investicijska podjetja. Po predhodnem mnenju Nadzornega organa davčnih olajšav za lastna sredstva upravljavskih podjetij ni mogoče upravičiti z naravo lihtenštajnskega davčnega sistema in splošno shemo, ki velja zanje.

Prisotnost državnih sredstev

Prisotnost državnih sredstev

Prednost mora dodeliti država ali se mora dodeliti iz državnih sredstev. Izguba davčnih prihodkov je enaka porabi državnih sredstev v obliki davčnih odhodkov (3). Država Lihtenštajn se odreka dohodkom v obliki davčnega prihodka od investicijskih podjetij.

3

Izkrivljanje konkurence in vpliv na trgovino med pogodbenicami

Izkrivljanje konkurence in vpliv na trgovino med pogodbenicami

Kadar ukrep pomoči, ki jo dodeli država, okrepi položaj družbe v primerjavi z drugimi družbami, ki si konkurirajo pri trgovini znotraj EGP, se šteje, da je pomoč vplivala na trgovino. Zato Nadzorni organ sprejema predhodno mnenje, da so davčne ugodnosti v zvezi z lastnimi sredstvi, ki so jih bila investicijska podjetja deležna med letoma 1996 in 2005, okrepile konkurenčni položaj investicijskih podjetij v EGP, saj so omogočile znižanje običajnih stroškov poslovanja teh podjetij v primerjavi z drugimi podjetji v EGP, ki lahko delujejo na mednarodnih trgih (4).

4

Nadzorni organ na podlagi navedenega sprejema predhodno mnenje, da davčne olajšave za lastna sredstva upravljavskih podjetij pomenijo državno pomoč v smislu člena 61(1) Sporazuma EGP.

Združljivost pomoči

Združljivost pomoči

Nadzorni organ dvomi, da so obravnavane davčne izjeme na podlagi katerega koli odstopanja iz člena 61(2) in (3) Sporazuma EGP združljive s Sporazumom EGP.

Sklepna ugotovitev

Sklepna ugotovitev

Glede na zgornje navedbe se je Nadzorni organ odločil, da sproži formalni postopek preiskave na podlagi člena 1(2) Sporazuma EGP. Zainteresirane stranke lahko predložijo svoje pripombe v enem mesecu od datuma objave te odločbe v Uradnem listu Evropske unije.

Uradnem listu Evropske unije

EFTA SURVEILLANCE AUTHORITY DECISION

No 149/09/COL

of 18 March 2009

to initiate the procedure provided for in Article 1(2) in Part I of Protocol 3 to the Surveillance and Court Agreement with regard to the taxation of investment undertakings according to the Liechtenstein Tax Act

(Liechtenstein)

THE EFTA SURVEILLANCE AUTHORITY (5),

Having regard to the Agreement on the European Economic Area (6), in particular to Articles 61 to 63 and Protocol 26 thereof,

Having regard to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice (7), in particular to Article 24 thereof,

Having regard to Article 1(2) of Part I and Article 4(4) and 6 of Part II of Protocol 3 to the Surveillance and Court Agreement (8),

Having regard to the Authority’s Guidelines (9) on the application and interpretation of Articles 61 and 62 of the EEA Agreement, and in particular the chapter dealing with the application of State aid rules to measures relating to direct business taxation,

Having regard to the Authority’s Decision of 14 July 2004 on the implementing provisions referred to under Article 27 of Part II of Protocol 3 (10),

Whereas:

I.   FACTS

1.   Procedure

By letter dated 14 March 2007 (Event No 393563), the Authority sent a request for information to the Liechtenstein authorities, inquiring about various tax derogations for certain company types under the Liechtenstein Tax Act. The Liechtenstein authorities provided information by letter dated 30 May 2007 (Event No 423398).

By letter dated 12 July 2007 (Event No 428102), the Authority requested more information. The Liechtenstein authorities provided a response by letter dated 29 August 2007 (Event No 437041). On 31 October 2007, the case was discussed by the Authority and the Liechtenstein authorities. The Liechtenstein authorities submitted further information by letter dated 3 December 2007 (Event No 456325). The Liechtenstein authorities presented the case in another meeting with the Authority on 18 December. The Authority requested further information on 20 December 2007 (Event No 458438). The Liechtenstein authorities responded by letter dated 1 February 2008 (Event No 463410). Further clarifications were submitted by the Liechtenstein authorities by email. By letter dated 6 October 2008, the Liechtenstein authorities submitted an expert study on the legal forms of investment undertakings and the respective taxation they were subject to (Event No 493967) (11). By email dated 19 January 2009, the Liechtenstein authorities submitted further information. The case was further discussed with the Liechtenstein authorities in a meeting in Vaduz on 27 January 2009.

2.   Scope of this decision

The current investigation concerns the treatment of investment undertakings under the Liechtenstein Tax Act (Gesetz über die Landes-und Gemeindesteuern, hereinafter: ‘the Tax Act’) (12) between 1996 and 2006.

3.   General description of investment undertakings

3.1.   Definition of investment undertakings

In 1996, Act of 3 May 1996 on Investment Undertakings (Gesetz über Investmentunternehmen, hereafter the ‘IUG’) was adopted. Section 2 (13) contained a definition of investment undertaking as:

‘assets raised from the public following public advertising for the purpose of a collective capital investment which are invested and managed for the collective account of the individual investors usually according to the principle of risk-spreading’

Investment undertaking within the meaning of the IUG describes the fund capital placed by different investors. To deal commercially on the market, an investment undertaking needs to fulfil three requirements in terms of the IUG:

| — | it needs to choose a recognised legal form, |
| --- | --- |

—

it needs to choose a recognised legal form,

| — | the management needs to be carried out by a body which has legal personality, |
| --- | --- |

—

the management needs to be carried out by a body which has legal personality,

| — | it needs to have a deposit account in a depot bank. |
| --- | --- |

—

it needs to have a deposit account in a depot bank.

| | First condition: Recognised legal form
  Regarding the first requirement, the choice of a recognised legal form, two options are available under Liechtenstein law. The investment undertaking may choose the form of a collective trust (14) in which case it is called investment fund (Anlagefonds). Alternatively, it may opt for the legal form of an investment company (Anlagegesellschaft). |
| --- | --- |

First condition: Recognised legal form

Regarding the first requirement, the choice of a recognised legal form, two options are available under Liechtenstein law. The investment undertaking may choose the form of a collective trust (14) in which case it is called investment fund (Anlagefonds). Alternatively, it may opt for the legal form of an investment company (Anlagegesellschaft).

14

Anlagefonds

Anlagegesellschaft

| | Second condition: The management company
  The management of both types of investment undertaking is carried out by a management company which is called the fund direction in the case of an investment fund (15). The investment undertaking (the fund capital) and the management company (the fund direction) constitute two separate parts.
  In the case of an investment company, the management is taken care of by the investment company itself. That company may be organised either as a company limited by shares or a Societas Europea. The investment company acts via the board of directors or its management. As opposed to an investment fund, the investment company constitutes one single entity.
  In both cases, the entities which are carrying out management functions (management companies) are undertakings operating business activities and carrying out services for a fee. |
| --- | --- |

Second condition: The management company

The management of both types of investment undertaking is carried out by a management company which is called the fund direction in the case of an investment fund (15). The investment undertaking (the fund capital) and the management company (the fund direction) constitute two separate parts.

15

In the case of an investment company, the management is taken care of by the investment company itself. That company may be organised either as a company limited by shares or a Societas Europea. The investment company acts via the board of directors or its management. As opposed to an investment fund, the investment company constitutes one single entity.

Societas Europea

In both cases, the entities which are carrying out management functions (management companies) are undertakings operating business activities and carrying out services for a fee.

| | Third condition: The depot bank
  The fund capital, that is the managed assets of both investment companies and investment funds, is held in custody by a depot bank (16). The depot bank can be any bank having a licence according to the Act on Banks. |
| --- | --- |

Third condition: The depot bank

The fund capital, that is the managed assets of both investment companies and investment funds, is held in custody by a depot bank (16). The depot bank can be any bank having a licence according to the Act on Banks.

16

3.2.   Distinction between managed and own assets of investment undertakings

Distinction between managed and own assets of investment undertakings

Regardless of the organisational form, the assets transferred by the investors (the managed assets) must be differentiated from the own assets of the management company (see sections 4.1 and 4.2 below respectively).

3.2.1.   The assets placed by investors and managed by the management company

The assets placed by investors and managed by the management company

For the establishment of an investment undertaking, the investors transfer their assets to the fund direction of the investment fund or to the management side of the investment company.

The assets raised constitute capital which the original investors have entrusted the management companies to administer for the account and risk of the investors. The fund capital is as such a property object which is subject to taxation.

The management company manages these assets as a separate fund in its own name but on behalf and for the account of the investors. Section 66(4) IUG stipulates that the managed assets of an investment undertaking do not form part of the management company’s own assets. According to Liechtenstein bankruptcy law (bankruptcy code of 1973), assets which do not belong to the debtor are subject to the right of separation, i.e. they are transferred to the owner according to the normal principles of civil law.

3.2.2.   Own assets of the management company

Own assets of the management company

The notion of ‘own’ assets (Eigenmittel) is used to describe assets owned by the management company (i.e. the assets owned by the fund direction or by the investment company). These assets are used to cover daily expenses (rent, payment of salaries, infrastructure, etc.). They cover the capital stock, the legal and voluntary reserves and the accumulated profit/deficit.

Eigenmittel

In return for the management, the management company gets a management fee, which becomes part of its own assets. In addition, other fees (performance fees) might be levied (17). The Liechtenstein authorities have confirmed that all fees remaining with the management company fall under the notion of ‘own assets’. The same applies to all revenues stemming from the management activities.

17

3.2.3.   Separation of managed and own assets within investment undertakings

Separation of managed and own assets within investment undertakings

3.2.3.1.   Investment fund

Investment fund

According to section 4(1)(a) IUG investment funds are classified as collective trusts, which represent a trust relationship between an appointed trustee and an indefinite number of trustors. According to section 897 of the Persons- and Company Act (PGR), a trust is defined as a transfer of assets from the trustor to the trustee with the obligation that the latter holds, manages and disposes of the assets of, for the benefit of one or more beneficiaries with effect for all other persons. The trustee consequently takes care of the assets in his own name, but on behalf and on the account of the investors.

Upon establishment of this trust relationship, the transferred assets form a special fund, the so-called trust property, which is held separately from the trustee’s own assets., For investment funds the trusted assets are physically placed in a depot bank (18). In bankruptcy proceedings, these assets do not form part of the own assets of the management company, i.e. creditors cannot satisfy their claims against the management from the investors placements (19). There is a right of separation under Liechtenstein insolvency law for the trustor, who can claim back his entire investment in the insolvency proceedings. According to section 915 of the PGR, trust property is to be considered as distinct/foreign property (‘Fremdvermögen’) and the creditors of the trustee do not have access to it.

18

19

Fremdvermögen

3.2.3.2.   Investment company

Investment company

In the setting of an investment company, managed and own assets share one entity (i.e. the investment company). Nevertheless, as for investment funds, there is a strict distinction between the investment company entrusted with the management of the assets and the assets themselves. The latter is not a commercially active entity. As for investment funds, the managed assets are physically held at the depot bank, which keeps them in custody. The managed assets are kept separate from the investment company’s own assets (20). As for investment funds, the managed assets can profit from a right of separation of the investor in bankruptcy proceedings (21). Thus, the managed assets do not belong to the insolvency capital in case of a bankruptcy of the investment company.

20

21

The Liechtenstein authorities have explained that the managed assets do not become part of the company’s own assets and that the investors do not become shareholders in the investment company. The placement of the investor consequently does not raise the capital of the investment company. The investor who transfers his assets to an investment company acquires a claim against the investment company in relation to the entire assets placed by him.

4.   Tax provisions applicable to investment undertakings in Liechtenstein

Tax provisions applicable to investment undertakings in Liechtenstein

4.1.   General description of the Liechtenstein company taxation

General description of the Liechtenstein company taxation

4.1.1.   Income and capital tax

Income and capital tax

Sections 73 to 81 in Part 4, heading A, The company taxes (‘Die Gesellschaftssteuern’) of the Tax Act comprise two taxes relating to companies (22):

Die Gesellschaftssteuern

22

| — | A business income tax (Ertragssteuer). According to section 77 of the Tax Act this tax is assessed on the entire annual net income. Taxable net income is the entire revenues minus company expenditures (including write-offs and other provisions). The income tax rate depends on the ratio of net income to taxable capital and lies between 7,5 % and 15 % (23). This tax rate may be increased by 1 percentage point to, at most, 5 percentage points depending on the relation between dividends and taxable capital. The maximum income tax is therefore 20 %. |
| --- | --- |

—

A business income tax (Ertragssteuer). According to section 77 of the Tax Act this tax is assessed on the entire annual net income. Taxable net income is the entire revenues minus company expenditures (including write-offs and other provisions). The income tax rate depends on the ratio of net income to taxable capital and lies between 7,5 % and 15 % (23). This tax rate may be increased by 1 percentage point to, at most, 5 percentage points depending on the relation between dividends and taxable capital. The maximum income tax is therefore 20 %.

income tax

Ertragssteuer

23

| — | A capital tax (Kapitalsteuer). According to section 76 of the Tax Act, the basis for this tax is the paid-up capital stock, joint stock, share capital, or initial capital as well as the reserves of the company constituting company equity. Taxes are assessed at the end of the company’s business year (generally on 31 December). The tax rate for the capital tax is 2 ‰. |
| --- | --- |

—

A capital tax (Kapitalsteuer). According to section 76 of the Tax Act, the basis for this tax is the paid-up capital stock, joint stock, share capital, or initial capital as well as the reserves of the company constituting company equity. Taxes are assessed at the end of the company’s business year (generally on 31 December). The tax rate for the capital tax is 2 ‰.

capital tax

Kapitalsteuer

According to section 73 of the Tax Act, legal persons operating commercial businesses in Liechtenstein pay income and capital tax. The same applies to foreign companies operating a branch in Liechtenstein in accordance with section 73(e) of the Tax Act.

4.1.2.   Coupon tax

Coupon tax

Part 5 of the Tax Act concerns the so-called coupon tax. According to section 88(a)(1) of the Tax Act, Liechtenstein levies a tax on coupons. The coupon tax is levied on the coupons of securities (or documents equal to securities) issued by ‘a national’. This notion covers any person who has the place of residence, domicile or statutory seat in Liechtenstein. It also covers undertakings that are registered in the public register of Liechtenstein.

coupon tax

The coupon tax applies to companies the capital of which is divided into shares, as for example companies limited by shares and companies with limited liability (24). It is levied at the rate of 4 % on any distribution of dividends or profit shares (including distributions in the form of shares).

24

The coupon tax is a withholding tax, which falls on the investor as the ultimate tax payer (Steuerträger), but is withheld on the level of the company (debtor of the tax) (25).

25

4.2.   The taxation of investment undertakings between 1996 and 2006

The taxation of investment undertakings between 1996 and 2006

In 1996 the rules regarding taxation of investment undertakings were revised (26).

26

4.2.1.   The taxation of the assets managed by investment undertakings

The taxation of the assets managed by investment undertakings

In 1996, with the introduction of Section 84(5), investment undertakings — in the meaning of collective capital — were formally put on the same footing as domiciliary companies (‘Sitzgesellschaften’) (27).

Sitzgesellschaften’

27

As domiciliary companies would not pay any income tax, the assets managed by investment undertakings would not pay income tax. According to section 84(1) of the Tax Act, only a reduced capital tax of 1 ‰ (instead of 2 ‰) was applicable (28). This rate was further reduced to 0,4 ‰ for the capital of investment undertakings exceeding 2 million CHF in accordance with Section 85(2) of the Tax Act (29).

income tax

capital tax

28

29

Moreover, in 1996, the coupon tax on the distribution of profits generated from the fund capital was abolished (30).

30

4.2.2.   The taxation of the own assets of investment funds

The taxation of the own assets of investment funds

4.2.2.1.   The taxation of the management side of investment funds

The taxation of the management side of investment funds

As any company operating business in Liechtenstein, the fund direction of investment funds (the management side of the fund) would be fully liable to pay income, capital as well as coupon tax for the own income and capital.

The fund direction had also been fully taxed prior to 1996 in accordance with Section 84(2) of the Tax Act 1961.

4.2.2.2.   The taxation of the management side of investment companies

The taxation of the management side of investment companies

In the case of investment companies, no distinction was made between the management company’s own assets and the managed assets. The investment companies own assets were therefore subject to the rules applying to domiciliary companies, as such, in accordance with Section 84(2) of the Tax Act. That meant that no income tax was levied for the management activities or for the managed assets. The capital tax was fixed at 1 ‰ instead of 2 ‰ and reduced further for any capital exceeding CHF 2 million in accordance with Section 85(2) of the Tax Act. No coupon tax was levied.

The tax situation from 1996 to 2006 for investment funds and investment companies can be illustrated as follows:

Image

4.3.   The situation from 2006 until today

The situation from 2006 until today

By the Act on Investment Undertakings of 19 May 2005, a new section 35(3) was introduced in the Act on investment undertakings. This provision requires also the investment companies to record and hold separately own and managed assets.

Further, the Tax Act was also revised. The result of the revision was that section 84(5) Tax Act was abolished. In accordance with a new section 86(2), the managed assets for both types of investment undertakings, i.e. the investment fund and the investment company, were explicitly exempted from payment of a capital tax (31).

31

Section 85(2) of the Tax Act, which provided for a reduced capital tax for any amount in excess of CHF 2 million, was repealed. Instead, a new section 73(f) was inserted, which requires the fund direction of an investment fund and investment companies to pay income and capital tax in relation to its own assets.

The tax situation for investment funds and investment companies from 2006 onwards can be illustrated as follows:

Image

5.   Comments by the Liechtenstein authorities

Comments by the Liechtenstein authorities

5.1.   No selective advantage

No selective advantage

The Liechtenstein authorities firstly argued that the tax rules applicable to investment undertakings from 1996 to 2006 did not confer any advantage to a specific form of investment undertaking. Rather, there was a uniform tax regime for both investment funds and investment companies as defined by Section 2(1)(a) IUG 1996. They were taxed according to the general level of domiciliary companies. If anything, the taxation imposed on the fund direction of the investment fund which was subject to income tax, full capital tax and coupon tax, was a disadvantage for the fund rather than a selective advantage for the investment company.

The Liechtenstein authorities have stated that, despite the difference in taxation for investment companies compared to the fund direction with regard to own assets, the first investment company was only founded in 2001. In 2006, only 16 investment companies existed in Liechtenstein. By contrast, 192 investment funds were active in Liechtenstein by 2006. According to the Liechtenstein authorities, this shows that there was no incentive for enterprises to organise themselves in the form of an investment company. Hence, there was no advantage for investment companies.

In addition, an advantage within the meaning of the EEA State aid provisions is only selective if it favours the economic activity of certain undertakings or productions of certain goods compared to others. In the present case, the economic activities of the investment funds and the investment companies are identical. The difference in taxation results exclusively from the legal form in which these economic activities are carried out.

Finally, the Liechtenstein authorities argue that all economic agents active in the business of managing funds are free to choose both forms of investment undertakings. Once the form has been chosen, the investment undertaking has to abide by Liechtenstein’s corporate and tax laws. As the difference in treatment applies to all economic activities alike, there is no State aid issue.

By letter dated 6 October 2008, the Liechtenstein authorities submitted an expert study on the taxation of investment undertakings. The expert study comes to the conclusion that if investment companies had been established already prior to 1996, they would have been subject to ordinary business taxation until 1996. The study concludes that during the time from 1996 to 2006, in order to be ‘consistent with the Liechtenstein tax system the unit within the Anlagegesellschaft that operates the business and therefore, the own assets of the Anlagegesellschaft, should have been subject to the regular capital and profit tax’. (32)

consistent with the Liechtenstein tax system the unit within the Anlagegesellschaft that operates the business and therefore, the own assets of the Anlagegesellschaft, should have been subject to the regular capital and profit tax

32

The study moreover concludes that while in 1996 section 88(f) of the Tax Act dealing with coupon taxes for investment funds was repealed, section 88(d) dealing with such taxation in respect of capital divided into shares was not removed. Therefore, as for and regarding shares representing own assets, section 88(d) of the Tax Act would still have been applicable.

The Liechtenstein authorities have made the expert opinion part of their submission and reasoning in this case.

5.2.   Comments on the 2006 tax reform

Comments on the 2006 tax reform

The Liechtenstein authorities have explained that there were various reasons for the revision. Firstly, it was found that the Liechtenstein Tax Act, by international comparison, was less advantageous as the managed assets of investment undertakings were hitherto subject to capital taxation. This led to double taxation, as both the investment undertaking and the investor were taxed (33). Other countries, such as Switzerland, Germany and Austria, did not tax the managed assets of investment funds. In order to improve the conditions for attracting fund investments to Liechtenstein, a revision was considered necessary.

33

Further, to avoid any unintentional double taxation of invested funds, uniform accounting standards were adopted which allowed for a more balanced taxation of both forms of investment undertakings without changing the structural difference required by Liechtenstein’s corporate law (34).

34

Moreover, the tax distinction between the management side of investment funds and investment companies could lead to an increase in demand for products run by investment companies. To avoid a tax-motivated shift to investment companies, investment funds and investment companies were put on the same footing. The 2005/2006 reform should result in a uniform taxation of both forms of investment undertakings despite their structural differences.

II.   ASSESSMENT

ASSESSMENT

1.   The presence of State aid

The presence of State aid

The Authority will investigate below whether the fact that investment companies did not pay any income and coupon tax and only a reduced capital tax on their own assets until the 2006 reform constitutes State aid within the meaning of Article 61(1) of the EEA Agreement. Article 61(1) of the EEA Agreement reads as follows:

‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’

1.1.   Undertaking

Undertaking

According to the European Court of Justice, the notion of an undertaking in the sense of Article 87 EC, which corresponds to Article 61(1) of the EEA Agreement, encompasses ‘every entity engaged in an economic activity, regardless of the legal status of the entity and the way in which it is financed’ (35).

every entity engaged in an economic activity, regardless of the legal status of the entity and the way in which it is financed

35

As can be seen from the structure of investment undertakings, the pooled assets of the investors are managed either by a separate management company acting as a trustee in case of an investment fund (fund direction) or by the investment company itself.

In BBL (36), the Court of Justice of the European Communities dealt with the activity of investment companies (SICAVs under Belgian law) which consist of the collective investment in transferable securities of capital raised from the public and which aim to produce income on a continuing basis. With the capital provided by subscribers when they purchase shares, SICAVs assemble and manage, on behalf of the subscribers and for a fee, portfolios consisting of transferable securities. The Court held that this constitutes an economic activity within the meaning of Article 4(2) of the Sixth VAT Directive.

36

The Authority finds, in line with the Commission’s case practice in this area (37), that this jurisprudence can also be applied when assessing the existence of an economic activity under the State aid provisions of the EEA Agreement. Investment companies and the fund direction for an investment fund under Liechtenstein law take corporate form as they are organised as companies limited by shares or Societas Europea. They are active in assembling and managing the assets of various investors with the intention of making profits via various fees related to the placements. The Authority consequently finds that investment companies, for the part of the company carrying out the asset management, are undertakings within the meaning of Article 61(1) of the EEA Agreement (38).

37

38

1.2.   Advantage

Advantage

By not being obliged to pay any income or coupon tax and only a reduced capital tax on their own assets, investment companies receive an advantage in relation to other undertakings, in particular towards the fund direction of investment funds who were subject to ordinary taxation on revenues from their business activities.

The advantage is selective as it was granted only to investment undertakings organised in the form of investment companies. The Authority does not subscribe to the relevance of the argument forwarded by the Liechtenstein authorities that each undertaking in Liechtenstein carrying out such an economic activity is in principle free to choose the appropriate legal form and consequently profit from the tax concessions. A state measure which is limited to a specified group of undertakings cannot be attributed a general character just because it could be used by any interested undertaking if this undertaking was organising itself in a certain manner to fulfil the specified criteria and benefit from tax concessions (39).

39

A specific tax measure can nevertheless be justified by the logic of the tax system. The specific tax rules applicable to investment companies will not be selective in the sense of Article 61(1) of the EEA Agreement if the rule is justified by the nature and general scheme of the Liechtenstein tax system (40).

40

In the Authority’s preliminary view, the tax relief on the management company’s own assets cannot be justified by the nature and overall scheme of the Liechtenstein taxation system.

The general scheme for taxing companies engaged in commercial business activities is laid down in sections 76 and 77 of the Liechtenstein Tax Act. Moreover, Section 73 of the Liechtenstein Tax Act (41) stipulates that legal entities that operate a business in Liechtenstein should pay income taxes on their entire revenues and a capital tax on the capital held as the company’s own equity.

41

In the case of a company divided into shares, a coupon tax on the dividends is due in accordance with section 88(d) of the Tax Act. Investment companies are legal entities incorporated under Liechtenstein law in the form of companies limited by shares which gain revenues from the management of placements by investors and dispose of capital. They should therefore be subject to payment of coupon tax whenever their capital is divided into shares (42).

42

The tax relief for the management’s own assets falls neither within the logic of the general tax system in Liechtenstein, nor within the logic of the taxation of investment undertakings as such. The Liechtenstein taxation rules and taxation practice shows that the logic behind the special taxation of investment undertakings applies to the fund capital, but not to the management companies own assets. Indeed, the fund direction of the investment funds has always been subject to ordinary business taxation for its own revenues and own capital.

In the view of the Authority, there is nothing in the organisational form of investment companies which would justify a special tax derogation in favour of the management activities of an investment company compared to the management activities of an investment fund. Both types of investment undertakings must keep the company’s own assets separated from the managed assets of the investors, put at the custody of the depot bank. In bankruptcy proceedings, the own assets are at the disposal of the creditors for both investment funds and investment companies.

In 2006, the legislation was changed and investment companies were subject thereafter to ordinary business taxation as the fund direction of investment funds and any other legal entity operating a business in Liechtenstein. In view of the Liechtenstein authorities this eliminated the ‘inconsistency’ (43) of not levying any taxes on the own assets before.

inconsistency

43

For these reasons, the Authority takes the preliminary view that investment companies were granted a selective advantage.

1.3.   Presence of state resources

Presence of state resources

The advantage must be granted by the State or through state resources. A loss of tax revenue is equivalent to consumption of state resources in the form of fiscal expenditure (44). The Liechtenstein State foregoes revenues in the form of tax income from the investment companies. Therefore, the Authority considers that there were state resources involved.

44

1.4.   Distortion of competition and effect on trade between Contracting Parties

Distortion of competition and effect on trade between Contracting Parties

When a support measure granted by the State strengthens the position of an undertaking vis-à-vis other undertakings competing in EEA trade, the latter must be regarded as affected by that aid.

According to well established case law (45), the prohibition of Article 61(1) of the EEA Agreement is applicable to any aid which distorts or threatens to distort competition, irrespective of the amount, in so far as it affects trade between Member States. The Commission has also considered that investment vehicles can operate in international markets and pursue commercial and other economic activities in markets where competition is intense (46).

45

46

Therefore, the Authority takes the preliminary view that the tax concessions for the own assets of investment companies from 1996 to 2006 strengthened the competitive position of the investment companies within the EEA, as these tax concessions reduced the ordinary operational costs of these companies compared to other EEA companies which can operate in international markets (47).

47

Investment companies compete with other financial undertakings and operate in an open market characterised by substantial intra-EEA trade. Thus, trade between the Contracting Parties is affected. In line with the case law (48), the Authority does not have to demonstrate that all investment companies operate in international markets. It is sufficient in the assessment of aid schemes to assess its general characteristics without examining each individual application.

48

The Authority is therefore of the preliminary view that the tax concessions distort or threaten to distort competition and affect trade between the Contracting Parties.

1.5.   Conclusion

Conclusion

For the above-mentioned reasons, the Authority takes the preliminary view that the tax relief on the management companies own assets constitutes state aid with the meaning of Article 61(1) of the EEA Agreement.

2.   Classification of the measures under assessment as new aid

Classification of the measures under assessment as new aid

According to Article 1(c) in Part II of Protocol 3, new aid means aid that is not existing aid. Pursuant to Article 1(b) of the Protocol 3, ‘existing aid’ shall mean (inter alia):

inter alia

‘(i)..., all aid which existed prior to the entry into force of the Treaty in the respective Member States, that is to say, aid schemes and individual aid which were put into effect before, and are still applicable after, the entry into force of the Treaty;...’.

Section 84(5) of the Tax Act, which provides for the tax relief of the own assets of investment companies, was introduced in 1996. Previously, no investment company existed, as the first company was only founded in 2001.

The expert opinion forwarded by Liechtenstein comes to the conclusion that the own assets of investment companies would have been subject to ordinary business taxation if such companies had existed before 1996. The Authority concurs with this view.

For these reasons, the Authority finds that the non-taxation of the investment company’s own assets constitutes new aid.

3.   Procedural requirements

Procedural requirements

Pursuant to Article 1(3) of Part I of Protocol 3, ‘the EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid. [...]. The State concerned shall not put its proposed measures into effect until the procedure has resulted in a final decision’.

The Liechtenstein authorities did not notify the tax relief for the own assets of investment companies to the Authority before they were put into effect. The Authority concludes that the Liechtenstein authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3.

4.   Compatibility of the aid

Compatibility of the aid

As the measure constitutes state aid within the meaning of Article 61(1) of the EEA Agreement, its compatibility with the functioning of the EEA Agreement must be assessed in the light of the derogations provided for in Article 61(2) and (3) of the EEA Agreement.

The aid in question is not linked to any investment in production capital. It reduces the costs which companies would normally have to bear in the course of pursuing their day-to-day business activities and is consequently to be classified as operating aid. Operating aid is normally not considered suitable to facilitate the development of certain economic activities or of certain regions as provided for in Article 61(3)(c) of the EEA Agreement. Operating aid is only allowed under special circumstances (e.g. for certain types of environmental or regional aid), when the Authority’s Guidelines provide for such an exemption. None of these Guidelines apply to the aid in question.

The Authority therefore doubts that the tax derogations under assessment are compatible with the EEA Agreement.

5.   Conclusion

Conclusion

Based on the information submitted by the Liechtenstein authorities, the Authority finds that the tax concessions granted for the own assets of the investment companies between 1996 and 2006 constitute aid within the meaning of Article 61(1) of the EEA Agreement.

The Authority finds that the tax relief on the own assets of the investment company constitutes new aid.

The Authority has doubts that these measures are compatible with 61(3)(c) of the EEA Agreement. The Authority thus doubts that the above-mentioned measures are compatible with the functioning of the EEA Agreement.

Consequently, and in accordance Article 4(4) of Part II of Protocol 3, the Authority is obliged to open the procedure provided for in Article 1(2) of Part I of Protocol 3 of the Surveillance and Court Agreement. The decision to open proceedings is without prejudice to the final decision of the Authority, which may conclude that the measures in question do not constitute state aid or that they are compatible with the functioning of the EEA Agreement. The Authority would like to point out, however, that if new aid was not found to be compatible with the functioning of the EEA Agreement, it would constitute unlawful aid within the meaning of Article 1(f) in Part II of Protocol 3. Unlawful aid and incompatible aid is normally recovered from the aid beneficiaries according to Article 14 in Part II of Protocol 3. According to the case law of the Court of Justice, a diligent trader should himself be able to verify that new aid has been put into effect in accordance with the applicable procedural rules, notably Article 88 EC, corresponding to Article 1 in Part I of Protocol 3 to the Surveillance and Court Agreement. For that reason, the beneficiary of new aid, granted in contravention of that provision, can only in exceptional circumstances claim that he had legitimate expectations barring the repayment of the aid.

In light of the foregoing considerations, the Authority, acting under the procedure laid down in Article 1(2) of Part I of Protocol 3, requests the Liechtenstein authorities to submit their comments within one month of the date of receipt of this Decision.

Moreover, the Authority requires that, within one month of receipt of this decision, the Liechtenstein authorities provide all documents, information and data needed for assessment of the compatibility of the tax derogations in favour of investment companies. It invites the Liechtenstein authorities to forward a copy of this decision to the potential aid recipients of the aid immediately,

HAS ADOPTED THIS DECISION:

Article 1

The EFTA Surveillance Authority has decided to open the formal investigation procedure provided for in Article 1(2) of Part I of Protocol 3 against Liechtenstein regarding the non-levy of income tax and coupon tax on the management side of investment companies (own assets) from 1996 to 2006. Likewise it opens the formal investigation on the levy of a reduced capital tax on the own assets of investment companies from 1996 to 2006. This includes the further reduction of the capital tax for investment companies whose capital exceeds 2 million CHF.

Article 2

The Liechtenstein authorities are invited, pursuant to Article 6(1) of Part II of Protocol 3, to submit their comments on the opening of the formal investigation procedure within one month from the notification of this Decision.

Article 3

The Liechtenstein authorities are requested to provide within one month from notification of this decision, all documents, information and data needed for assessment of the compatibility of the aid measure.

Article 4

This Decision is addressed to the Principality of Liechtenstein.

Article 5

Only the English version is authentic.

Done at Brussels, 18 March 2009.

For the EFTA Surveillance Authority

Per SANDERUD

President

Kurt JAEGER

College Member

---

(1)  Združene zadeve C-180/98 do C-184/98 Pavlov [2000], Recueil str. I-6451, točka 75.

1

Pavlov

(2)  Zadeva T-445/05 Associazione Italiana del risparmio gestito, e.a. proti Komisiji, še ni objavljena, točka 127 in naslednje.

2

Associazione Italiana del risparmio gestito, e.a. proti Komisiji

(3)  Glej točko 3(3) smernic Nadzornega organa o ukrepih v zvezi z neposredno obdavčitvijo ustvarjenega dohodka.

3

(4)  Glej zadevo T-424/05, navedeno zgoraj, točka 156.

4

(5)  Hereinafter referred to as the Authority.

5

(6)  Hereinafter referred to as ‘the EEA Agreement’.

6

(7)  Hereinafter referred to as ‘the Surveillance and Court Agreement’.

7

(8)  Hereinafter referred to as ‘Protocol 3’.

8

(9)  Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the EFTA Surveillance Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1 and the EEA Supplement No 32, 3.9.1994, p. 1. Hereinafter referred to as the State Aid Guidelines, which can be found on http://www.eftasurv.int/fieldsofwork/fieldstateaid/state_aid_guidelines/

9

Official Journal of the European Union

(10)  Decision No 195/04/COL of 14 July 2004 (published in OJ L 139, 25.5.2006, p. 37 and the EEA Supplement No 26, 25.5.2006, p. 1), as amended. A consolidated version of the decision can be found on www.eftasurv.int

10

(11)  The Liechtenstein authorities clarified that the expert opinion constitutes part of the submission of the Liechtenstein government and is part of their reasoning in this case.

11

(12)  Liechtensteinisches Landesgesetzblatt 1961, Nr. 7, with subsequent amendments.

12

(13)  Cf. Section 2(1)(a) IUG.

13

(14)  See section 4(1) lit a IUG.

14

(15)  See section 64 IUG. The fund direction has the legal form of either a company limited by shares, a private establishment or a Societas Europea, see section 65 IUG.

15

(16)  Section 31 IUG.

16

(17)  The Liechtenstein authorities have stated that it is impossible to list these fees exhaustively as a fund direction (or the management side of the investment company) is free to levy fees as its own discretion.

17

(18)  Cf. section 31 IUG.

18

(19)  Section 24 in conjunction with section 41 of the Liechtenstein Bankruptcy Act.

19

(20)  Section 35(3) IUG.

20

(21)  Section 37 IUG.

21

(22)  Private persons are subject to income tax (Erwerbssteuer) and property tax (Vermögenssteuer), which are not relevant for this investigation.

22

(23)  The net profit is set in relation to the taxable capital. The tax rate is then set at half the percentage which the net profit constitutes of the taxable capital. However, there is a minimum level of 7,5 % and a maximum ceiling of 15 %, see section 79(2) of the Tax Act.

23

(24)  Section 88(d) of the Tax Act.

24

(25)  Section 88(i) of the Tax Act reads: ‘(s)teuerpflichtig ist der Schuldner des Coupons oder der steuerbaren Leistung’.

25

(s)teuerpflichtig ist der Schuldner des Coupons oder der steuerbaren Leistung

(26)  LGBL 1996, Nr. 88.

26

(27)  Cf. the former section 84(5) of the Tax Act. Domiciliary companies are still tax regulated in section 84 of the Tax Act. They are legal entities registered in the public register, which only have their seat or an office in Liechtenstein, but do not exercise any commercial or business activity in Liechtenstein.

27

(28)  The tax derogation in favour of domiciliary companies pre-dates the entry of Liechtenstein to the EEA Agreement and is therefore not part of this decision, which only deals with tax derogations introduced after 1 May 1995, the date of Liechtenstein’s entry to the EEA.

28

(29)  Cf. section 85(2) of the Tax Act in the form of the 1996 amendment, LGBL 1996 Nr. 88.

29

(30)  Sections 88(f), 88(g), 88(h)(3), 88(i)(2) of the 1961 Tax Act which dealt with the coupon taxation of investment funds were repealed, see Government Bill No 69/1995, p. 10, in which it was stated that the repeal of the coupon tax on ‘their’ distributions was a pre-condition for the foundation of investment undertakings. Regarding the entry into force, see Gesetz vom 3. Mai 1996 über die Abänderung des Steuergesetzes, LGBl. Nr. 88 of 10 July 1996.

30

(31)  See information submitted by the Liechtenstein authorities by letter dated 1 February 2008, paragraphs 48-52.

31

(32)  Expert opinion DII,b.ii.3. The word profit tax used by the expert refers to what is described in this decision as the income tax.

32

(33)  The Liechtenstein authorities explained that the investor would be tax liable for the investment in Liechtenstein or in other countries.

33

(34)  The Liechtenstein authorities explained the 2005/2006 tax reform in their letter of 3 December 2007.

34

(35)  Joined Cases C-180/98 to C-184/98 Pavlov [2000] ECR I-6451, paragraph 75.

35

Pavlov

(36)  Case C-8/03, Banque Bruxelles Lambert SA (BBL) v Belgian State [2004] ECR. I-10157, paragraphs 42 and 43. The judgment was given in the area of taxation, however the Authority considers that the problem in question is the same under the State aid rules. See also Commission Decision of 6 September 2005 on the Italian scheme for collective investments in transferable securities, OJ L 268, 27.9.2006, p. 1 (hereafter Italian collective investment scheme).

36

Banque Bruxelles Lambert SA (BBL)

Belgian State

(37)  See Italian collective investment scheme, paragraph 38.

37

(38)  Case T-445/05 Associazione Italiana del risparmio gestito, e.a. v Commission, not yet published, paragraph 127 ff.

38

Associazione Italiana del risparmio gestito, e.a

Commission

(39)  The Court of First Instance has e.g. recognised that a fiscal measure does not loose its character as a being selective just because it is based on objective criteria, see judgment of the CFI of 6 March 2002, T-127/99, T-129/99 and T-148/99, Diputación Foral de Álava e.a. v Commission, [2002] ECR II-1275.

39

Diputación Foral de Álava e.a

Commission

(40)  Joined Cases E-5/04 — E-7/04 Fesil and other v the Authority, cited above, paragraphs 82 et seq.

40

Fesil and other

the Authority

et seq

(41)  According to section 73 a, companies limited by shares are obliged to pay capital and income tax.

41

(42)  See Section 4.1.2 above in this decision.

42

(43)  Expert opinion DII, b.ii.3.

43

(44)  See point 3(3) of the Authority’s Guidelines on measures relating to direct business taxation.

44

(45)  Case T-214/95 Vlaamse Gewest v Commission, ECR [1998] II-717, paragraph 46. Case T-424/05, Italy v Commission, judgement of 4 March 2009, not yet published, paragraph 154 ff.

45

Vlaamse Gewest

Commission

Italy

Commission

(46)  See Italian collective investment scheme, paragraph 45. Recently upheld by the Court of First Instance in Case T-445/05 Associazione italiana del risparmio gestito v Commission cited above, and T-424/05 Italy v Commission not yet published.

46

Associazione italiana del risparmio gestito

Commission cited above

Italy

Commission

(47)  See footnote 4.

47

(48)  See Case T-424/05, cited above, paragraph 160.

48

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V Objave

POSTOPKI V ZVEZI Z IZVAJANJEM SKUPNE TRGOVINSKE POLITIKE

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/20 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/20

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Predlog zaključka postopka pritožbe 2009/4209

2009/C 236/07

Službe Komisije so zaključile preiskavo v zvezi s pritožbo 2009/4209 glede plačil zdravnikom, ki so bili med letoma 1982 in 1991 na specialističnem medicinskem usposabljanju v Italiji.

V skladu s pravom Skupnosti, ki se uporablja na tem področju, so službe Komisije po proučitvi pritožbe in dokumentacije, ki so jo poslali pritožniki, sklenile, da v tej fazi v zadevnem primeru ni mogoče ugotoviti nobene kršitve Direktive 93/16/EGS (1).

Direktiva 93/16/EGS o vzajemnem priznavanju diplom zdravnikov in usklajevanju njihovega usposabljanja dejansko določa, da morajo zdravniki, ki se specialistično medicinsko usposabljajo, v času trajanja usposabljanja prejemati ustrezno plačilo. Ta obveznost izhaja zlasti iz Direktive 82/76/EGS (2), ki je spremenila Direktivo 75/363/EGS; navedeni direktivi sta bili prečiščeni z Direktivo 93/16/EGS, ki je bila razveljavljena z Direktivo 2005/36/ES (3).

Rok za prenos Direktive 82/76/EGS je bil 1. januar 1983. Sodišče Evropskih skupnosti je s sodbo z dne 7. julija 1987 priznalo, da Italija ni izpolnila svojih obveznosti, ker Direktive 82/76/EGS ni prenesla v predpisanem roku. Italija je z zakonodajnim odlokom št. 257/1991, sprejetim leta 1991 (začetek veljavnosti: 1. september 1991), dejansko prenesla Direktivo, vendar je omejila pravico do plačila na akademsko leto 1991/92 in naslednja leta. Sodišče je s sodbama C-131/97 Carbonari in C-371/97 Gozza, ki ju je izreklo v postopku predhodnega odločanja, menilo, da bi bila lahko škoda, povzročena zdravnikom specialistom (vpisanim med akademskima letoma 1983/84 in 1990/91), povrnjena z retroaktivno uporabo nacionalnih določb v zvezi s plačili, pri čemer mora nacionalno sodišče opustiti uporabo nacionalnih določb, ki so v nasprotju z Direktivo (določbe, ki omejujejo pravico do plačila na akademsko leto 1991/92 in naslednja leta).

Več zdravnikov specialistov, vpisanih pred akademskim letom 1991/92, je pred italijanskimi civilnimi in upravnimi sodišči sprožilo odškodninske postopke. V sodbah regionalnega sodišča Lazio z dne 25. februarja 1994, oddelek 1a, je sodišče sprejelo pritožbe in določilo, da nacionalna sodišča ne smejo uporabljati zakonodajnega odloka št. 257 z dne 8. avgusta, ker se v skladu s tem odlokom pravo Skupnosti uporablja samo za zdravnike, ki so bili sprejeti na specialistično medicinsko usposabljanje v akademskem letu 1991/92, s čimer ostaja v veljavi prejšnji program za specialistično medicinsko usposabljanje.

Italija je kljub tej sodbi zavrnila ustrezno plačilo zdravnikom, ki so bili na specialističnem medicinskem usposabljanju pred akademskim letom 1990/91, in namesto tega sprejela zakon št. 370 z dne 19. oktobra 1999, ki v členu 11 določa, da bi bilo treba vsem zdravnikom, ki so se specialistično usposabljali v obdobju 1983–1991, izplačati študijsko pomoč v višini 13 000 000 LIT pod pogojem, da so bili osebno zajeti v sodbi. V ministrskem odloku so bili določeni postopki za predložitev vloge za izplačilo študijske pomoči. Zoper ta ministrski odlok so nekateri zdravniki vložili tožbo, na podlagi katere je bila izdana sodba, ki je zdravnikom, ki so se specialistično medicinsko usposabljali in bili vpisani pred akademskim letom 1990/92, priznala pravico do odškodnine.

Po navedbah pritožnikov so zdravniki, ki so se specialistično medicinsko usposabljali od roka za prenos zadevne direktive (31. december 1982) in bili vpisani v program usposabljanja pred akademskim letom 1991/92, zdaj izgubili pravico do odškodnine, ker Italija ni pravočasno in v celoti prenesla Direktive. Službe Komisije ugotavljajo, da pritožniki Italiji očitajo, da ni spremenila zadevne italijanske zakonodaje.

Službe Komisije so prejele še druge podobne zahtevke italijanskih zdravnikov, vendar so ugotovile, da iz nacionalne sodne prakse izhaja, da je nacionalno sodišče v celoti spoštovalo načela, ki jih je določilo Sodišče Evropskih skupnosti v sodbah, izdanih v zadevah C-131/97 Carbonari in C-371/97 Gozza. Nacionalno sodišče je sprejelo načelo retroaktivne uporabe pravice do plačila in opustilo uporabo nacionalnih določb, ki so v nasprotju z Direktivo 82/76/EGS (člen 8 zakonodajnega odloka št. 257/1991, ki omejuje pravico do plačila na akademsko leto 1991/92 in naslednja leta) ter priznalo pravico do plačila in torej pravico do povračila škode. Kljub temu je nacionalno sodišče v nekaterih primerih zavrnilo povračilo škode, ker je po veljavnih določbah nacionalnega prava zadeva zastarala. Taka odločitev naj ne bi bila v nasprotju s pravom Skupnosti, kot ga razlaga Sodišče Evropskih skupnosti, zlasti v sodbi z dne 5. marca 1996 v zadevah C-46/93 Brasserie du pêcheur in C-48/93 Factortame, ki določa, da se načela, ki veljajo za povračilo, v primeru neobstoja ustreznih določb Skupnosti določijo z notranjim pravnim redom posamezne države članice. Ta načela pa ne smejo biti manj ugodna od načel, ki se uporabljajo za podobne pritožbe, ki temeljijo na notranjem pravu (točka 83 zgoraj navedene sodbe z dne 5. marca 1996). V tem primeru je uporaba notranjega prava skladna s tem načelom.

Zato bodo službe Komisije predlagale Komisiji, naj zaključi postopek pritožbe.

Če Komisija tudi po zaključku postopka prejme nadaljnje podatke, ki bi lahko upravičili začetek postopka v isti zadevi, se lahko postopek ponovno začne.

---

(1)  UL L 165, 7.7.1993, str. 1.

(2)  UL L 43, 15.2.1982, str. 21.

(3)  UL L 255, 30.9.2005, str. 22.

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POSTOPKI V ZVEZI Z IZVAJANJEM KONKURENČNE POLITIKE

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/22 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/22

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Predhodna priglasitev koncentracije

(Zadeva COMP/M.5632 – Pepsico/Pepsi Americas)

(Besedilo velja za EGP)

2009/C 236/08

| 1. | Komisija je 21. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje Pepsico (ZDA) z nakupom delnic pridobi nadzor nad celotnim podjetjem Pepsi Americas (ZDA) v smislu člena 3(1)(b) Uredbe Sveta. |
| --- | --- |

1.

Komisija je 21. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje Pepsico (ZDA) z nakupom delnic pridobi nadzor nad celotnim podjetjem Pepsi Americas (ZDA) v smislu člena 3(1)(b) Uredbe Sveta.

| 2. | Poslovne dejavnosti zadevnih podjetij so:






  — | za Pepsico: proizvodnja hrane in pijače v več kot 200 državah, |
| --- | --- | --- |

2.

Poslovne dejavnosti zadevnih podjetij so:

—

za Pepsico: proizvodnja hrane in pijače v več kot 200 državah,

| — | za Pepsi Americas: stekleničenje predvsem pijač podjetja Pepsico, z obrati v ZDA, srednji in vzhodni Evropi, na Karibih ter v Srednji Ameriki. |
| --- | --- |

—

za Pepsi Americas: stekleničenje predvsem pijač podjetja Pepsico, z obrati v ZDA, srednji in vzhodni Evropi, na Karibih ter v Srednji Ameriki.

| 3. | Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta. |
| --- | --- |

3.

Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta.

| 4. | Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.
  Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5632 – Pepsico/Pepsi Americas na naslov:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| 1049 Bruxelles/Brussel |
| BELGIQUE/BELGIË |

4.

Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.

Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5632 – Pepsico/Pepsi Americas na naslov:

European Commission

Directorate-General for Competition

Merger Registry

1049 Bruxelles/Brussel

BELGIQUE/BELGIË

---

(1)  UL L 24, 29.1.2004, str. 1.

---

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/23 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/23

---

Predhodna priglasitev koncentracije

(Zadeva COMP/M.5633 – Pepsico/The Pepsico Bottling Group)

(Besedilo velja za EGP)

2009/C 236/09

| 1. | Komisija je 21. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje Pepsico (ZDA) z nakupom delnic pridobi nadzor nad celotnim podjetjem The Pepsico Bottling Group (ZDA) v smislu člena 3(1)(b) Uredbe Sveta. |
| --- | --- |

1.

Komisija je 21. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje Pepsico (ZDA) z nakupom delnic pridobi nadzor nad celotnim podjetjem The Pepsico Bottling Group (ZDA) v smislu člena 3(1)(b) Uredbe Sveta.

| 2. | Poslovne dejavnosti zadevnih podjetij so:






  — | za Pepsico: proizvodnja hrane in pijače v več kot 200 državah, |
| --- | --- | --- |

2.

Poslovne dejavnosti zadevnih podjetij so:

—

za Pepsico: proizvodnja hrane in pijače v več kot 200 državah,

| — | za The Pepsico Bottling Group: stekleničenje pijač (predvsem pijač Pepsico) v ZDA, Mehiki, Kanadi, Španiji, Rusiji, Grčiji in Turčiji. |
| --- | --- |

—

za The Pepsico Bottling Group: stekleničenje pijač (predvsem pijač Pepsico) v ZDA, Mehiki, Kanadi, Španiji, Rusiji, Grčiji in Turčiji.

| 3. | Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta. |
| --- | --- |

3.

Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta.

| 4. | Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.
  Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5633 – Pepsico/The Pepsico Bottling Group na naslov:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| 1049 Bruxelles/Brussel |
| BELGIQUE/BELGIË |

4.

Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.

Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5633 – Pepsico/The Pepsico Bottling Group na naslov:

European Commission

Directorate-General for Competition

Merger Registry

1049 Bruxelles/Brussel

BELGIQUE/BELGIË

---

(1)  UL L 24, 29.1.2004, str. 1.

---

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/24 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/24

---

Predhodna priglasitev koncentracije

(Zadeva COMP/M.5565 – BAE Systems/BVT)

Zadeva, primerna za obravnavo po poenostavljenem postopku

(Besedilo velja za EGP)

2009/C 236/10

| 1. | Komisija je 24. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje BAE Systems plc („BAE Systems“, Združeno kraljestvo) z nakupom delnic pridobi nadzor nad celotnim podjetjem BVT Surface Fleet Limited („BVT“, Združeno kraljestvo), ki je trenutno pod skupnim nadzorom podjetij BAE Systems in VT Group plc, v smislu člena 3(1)(b) Uredbe Sveta. |
| --- | --- |

1.

Komisija je 24. septembra 2009 prejela priglasitev predlagane koncentracije v skladu s členom 4 Uredbe Sveta (ES) št. 139/2004 (1), s katero podjetje BAE Systems plc („BAE Systems“, Združeno kraljestvo) z nakupom delnic pridobi nadzor nad celotnim podjetjem BVT Surface Fleet Limited („BVT“, Združeno kraljestvo), ki je trenutno pod skupnim nadzorom podjetij BAE Systems in VT Group plc, v smislu člena 3(1)(b) Uredbe Sveta.

| 2. | Poslovne dejavnosti zadevnih podjetij so:






  — | za BAE Systems: zagotavljanje sistemov in storitev za zračne, kopenske in pomorske sile ter napredne elektronike, rešitev informacijske tehnologije in storitev pomoči uporabnikom, |
| --- | --- | --- |

2.

Poslovne dejavnosti zadevnih podjetij so:

—

za BAE Systems: zagotavljanje sistemov in storitev za zračne, kopenske in pomorske sile ter napredne elektronike, rešitev informacijske tehnologije in storitev pomoči uporabnikom,

| — | za BVT: dobava vojnih ladij in podpore za ves čas njihove uporabne dobe, zlasti kot partner Ministrstva za obrambo Združenega kraljestva. |
| --- | --- |

—

za BVT: dobava vojnih ladij in podpore za ves čas njihove uporabne dobe, zlasti kot partner Ministrstva za obrambo Združenega kraljestva.

| 3. | Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta. Na podlagi Obvestila Komisije o poenostavljenem postopku obravnave določenih koncentracij v okviru Uredbe Sveta (ES) št. 139/2004 (2) je treba opozoriti, da je ta zadeva primerna za obravnavo po postopku, določenem v Obvestilu. |
| --- | --- |

3.

Po predhodnem pregledu Komisija ugotavlja, da bi priglašena transakcija lahko spadala v področje uporabe Uredbe (ES) št. 139/2004. Vendar končna odločitev o tej točki še ni sprejeta. Na podlagi Obvestila Komisije o poenostavljenem postopku obravnave določenih koncentracij v okviru Uredbe Sveta (ES) št. 139/2004 (2) je treba opozoriti, da je ta zadeva primerna za obravnavo po postopku, določenem v Obvestilu.

| 4. | Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.
  Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5565 – BAE Systems/BVT na naslov:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| 1049 Bruxelles/Brussel |
| BELGIQUE/BELGIË |

4.

Komisija zainteresirane tretje osebe poziva, naj ji predložijo svoje morebitne pripombe glede predlagane transakcije.

Komisija mora prejeti pripombe najpozneje v 10 dneh po datumu te objave. Pripombe lahko pošljete Komisiji po telefaksu (+32 22964301 ali 22967244) ali po pošti z navedbo sklicne številke COMP/M.5565 – BAE Systems/BVT na naslov:

European Commission

Directorate-General for Competition

Merger Registry

1049 Bruxelles/Brussel

BELGIQUE/BELGIË

---

(1)  UL L 24, 29.1.2004, str. 1.

(2)  UL C 56, 5.3.2005, str. 32.

---

DRUGI AKTI

Komisija

| 1.10.2009 | SL | Uradni list Evropske unije | C 236/25 |
| --- | --- | --- | --- |

1.10.2009

SL

Uradni list Evropske unije

C 236/25

---

Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila

2009/C 236/11

Ta objava daje pravico do ugovora zoper vlogo na podlagi člena 7 Uredbe Sveta (ES) št. 510/2006. Izjavo o ugovoru mora Komisija prejeti v šestih mesecih po dnevu te objave.

VLOGA ZA SPREMEMBO

UREDBA SVETA (ES) št. 510/2006

Vloga za spremembo v skladu s členom 9

„MONTES DE TOLEDO“

ES št.: ES-PDO-0105-0083-19.09.2007

ZGO ( ) ZOP ( X )

1.   Spremenjena postavka v specifikaciji proizvoda:

| — |  | Ime |
| --- | --- | --- |
| — | | Opis |
| — | | Geografsko območje |
| — |  | Dokazilo o poreklu |
| — |  | Način pridobivanja |
| — |  | Povezava |
| — |  | Označevanje |
| — |  | Nacionalne zahteve |
| — |  | Drugo |

—



Ime

—

Image

Opis

—

Image

Geografsko območje

—



Dokazilo o poreklu

—



Način pridobivanja

—



Povezava

—



Označevanje

—



Nacionalne zahteve

—



Drugo

2.   Vrsta spremembe:

| — | | Sprememba enotnega dokumenta ali povzetka |
| --- | --- | --- |
| — |  | Sprememba specifikacije registrirane ZOP ali ZGO, za katero še nista bila objavljena enotni dokument ali povzetek |
| — |  | Sprememba specifikacije, ki ne zahteva spremembe objavljenega enotnega dokumenta (člen 9(3) Uredbe (ES) št. 510/2006) |
| — |  | Začasna sprememba specifikacije zaradi uvedbe obveznih sanitarnih ali fitosanitarnih ukrepov s strani javnih organov (člen 9(4) Uredbe (ES) št. 510/2006) |

—

Image

Sprememba enotnega dokumenta ali povzetka

—



Sprememba specifikacije registrirane ZOP ali ZGO, za katero še nista bila objavljena enotni dokument ali povzetek

—



Sprememba specifikacije, ki ne zahteva spremembe objavljenega enotnega dokumenta (člen 9(3) Uredbe (ES) št. 510/2006)

—



Začasna sprememba specifikacije zaradi uvedbe obveznih sanitarnih ali fitosanitarnih ukrepov s strani javnih organov (člen 9(4) Uredbe (ES) št. 510/2006)

3.   Spremembe:

3.1   Opis proizvoda:

Spremeni se peroksidno število z 12 mEq O2/kg na 15 mEq O2/kg.

Sprememba peroksidnega števila je utemeljena z dejstvom, da se za določanje zgornje meje ni upošteval vpliv podnebnih razmer posameznih nasadov. Čeprav je vrednost peroksidov sorte Cornicabra praviloma nižja od 12 mEq O2/kg, se ta vrednost dvigne po naravni poti, če je bil plod oljke izpostavljen nizkim temperaturam, ko je bil še na drevesu.

Nadomesti se omemba „najnižja organoleptična oznaka: 6,5“, saj se že omenja „organoleptična ocena: ekstra deviško“.

V tem smislu gre samo za prilagajanje prejšnje zahteve, kot je opredeljeno v Prilogi II k Uredbi Komisije (ES) št. 796/2002 z dne 6. maja 2002.

3.2   Geografsko območje:

Sedanjemu območju se priključi 25 sosednjih občin.

Vloga za vključitev dodatnih 25 občin, ki mejijo s sedanjim območjem, temelji na dejstvu, da so te občine homogena celota s preostalimi, kar zadeva pridelane sorte, tehnike pridelave in proizvodnjo olja, prav tako pa tudi v podnebnem, geološkem, edafološkem itd. smislu, kar zagotavlja, da ima olje, proizvedeno v teh občinah, iste značilnosti kot olje z ZOP „Montes de Toledo“.

Vseh 25 občin leži v provinci Toledo. Vključene so občine: Alameda de la Sagra, Añover de Tajo, Borox, Cabañas de la Sagra, Carmena, Carranque, Cedillo del Condado, Cobeja, Esquivias, Illescas, Lominchar, Magán, Numancia de la Sagra, Palomeque, Pantoja, Recas, Seseña, Ugena, Villaluenga de la Sagra, Villaseca de la Sagra, El Viso de San Juan, Yeles, Yuncler, Yunclillos in Yuncos.

ENOTNI DOKUMENT

UREDBA SVETA (ES) št. 510/2006

„MONTES DE TOLEDO“

ES št.: ES-PDO-0105-0083-19.09.2007

ZGO ( ) ZOP ( X )

1.   Ime:

„Montes de Toledo“

2.   Država članica ali tretja država:

Španija

3.   Opis kmetijskega proizvoda ali živila:

3.1   Vrsta proizvoda (kot v Prilogi II):

| Skupina 1.5 – | Olja in masti |
| --- | --- |

Skupina 1.5 –

Olja in masti

3.2   Opis proizvoda, za katerega se uporablja ime iz točke 1:

Ekstra deviško oljčno olje, pridelano iz plodov oljk (Olea Europea L.) sorte Cornicabra, z mehanskim ali kakim drugim fizičnim postopkom, ki ne vpliva na kakovost olja ter s katerim se ohranijo okus, aroma in lastnosti plodov, iz katerih je olje pridelano.

Fizikalne, kemične in organoleptične značilnosti:

| — | za olje označbe porekla „Montes de Toledo“ so značilni visoka vsebnost oleinske in nizka vsebnost linoleinske kisline ter visoka vsebnost skupnih polifenolov, kar olju daje izrazito stabilnost – lastnost, zaradi katere je visoko cenjeno na trgu, |
| --- | --- |

—

za olje označbe porekla „Montes de Toledo“ so značilni visoka vsebnost oleinske in nizka vsebnost linoleinske kisline ter visoka vsebnost skupnih polifenolov, kar olju daje izrazito stabilnost – lastnost, zaradi katere je visoko cenjeno na trgu,

| — | kislost: največ 0,7 °, |
| --- | --- |

—

kislost: največ 0,7 °,

| — | peroksidno število: največ 15 mEq O2/kg, |
| --- | --- |

—

peroksidno število: največ 15 mEq O2/kg,

| — | absorpcija ultravijoličnih žarkov K 270: največ 0,15, |
| --- | --- |

—

absorpcija ultravijoličnih žarkov K 270: največ 0,15,

| — | vlažnost: največ 0,1 %, |
| --- | --- |

—

vlažnost: največ 0,1 %,

| — | nečistoče: največ 0,1 %, |
| --- | --- |

—

nečistoče: največ 0,1 %,

| — | barva je različna, odvisno od časa obiranja in geografske lege na območju, ter niha med zlato rumeno in izrazito zeleno, |
| --- | --- |

—

barva je različna, odvisno od časa obiranja in geografske lege na območju, ter niha med zlato rumeno in izrazito zeleno,

| — | v organoleptičnem smislu imajo olja z označbo porekla „Montes de Toledo“ srednje do močno sadno aromo s povprečnimi vrednostmi grenkega in ostrega okusa. |
| --- | --- |

—

v organoleptičnem smislu imajo olja z označbo porekla „Montes de Toledo“ srednje do močno sadno aromo s povprečnimi vrednostmi grenkega in ostrega okusa.

3.3   Surovine (samo za predelane proizvode):

—

3.4   Krma (samo za proizvode živalskega izvora):

—

3.5   Posebni proizvodni postopki, ki jih je treba izvajati na opredeljenem geografskem območju:

—

3.6   Posebna pravila za rezanje, ribanje, pakiranje itd.:

| – | Olje se skladišči v mlinih in polnilnicah, ki jih je potrdilo združenje in ki imajo ustrezne obrate za zagotavljanje kar najboljšega hranjenja. |
| --- | --- |

–

Olje se skladišči v mlinih in polnilnicah, ki jih je potrdilo združenje in ki imajo ustrezne obrate za zagotavljanje kar najboljšega hranjenja.

| – | Polnilec mora imeti ločena sistema za ustekleničevanje olja z zaščiteno označbo porekla in za ustekleničevanje morebitnega preostalega olja. Poleg tega mora polnilec imeti atestirane sisteme za meritve olja. |
| --- | --- |

–

Polnilec mora imeti ločena sistema za ustekleničevanje olja z zaščiteno označbo porekla in za ustekleničevanje morebitnega preostalega olja. Poleg tega mora polnilec imeti atestirane sisteme za meritve olja.

| – | Polnjenje mora potekati v vsebnike iz naslednjih materialov: steklo, prevlečene kovine, PET ali steklena keramika. |
| --- | --- |

–

Polnjenje mora potekati v vsebnike iz naslednjih materialov: steklo, prevlečene kovine, PET ali steklena keramika.

3.7   Posebna pravila za označevanje:

Vse etikete morajo vključevati logotip imena z navedbo „Denominación de Origen Montes de Toledo“.

Na vsebnikih, v katere se polni zaščiteno olje za uporabo, sta potrebna žig jamstva ter etiketa ali oštevilčena sekundarna etiketa, ki jo izdaja nadzorni organ tako, da je ni mogoče ponovno uporabiti.

4.   Jedrnata opredelitev geografskega območja:

Leži v notranjosti avtonomne skupnosti Kastilja-La Mancha, vključuje območja jugozahodnega dela province Toledo in severozahodnega dela province Ciudad Real, njegova osrednja os pa je gorska veriga Montes de Toledo.

Območje proizvodnje vključuje 128 občin, ki pripadajo provincama Toledo in Ciudad Real. Od tega 106 občin spada k provinci Toledo in 22 k provinci Ciudad Real.

Občine province Toledo so:

Ajofrín, Alameda de la Sagra, Albarreal de Tajo, Alcaudete de la Jara, Aldeanueva de Barbarroya, Aldeanueva de San Bartolome, Almonacid de Toledo, Añover de Tajo, Arges, Bargas, Belvis de la Jara, Borox, Burguillos de Toledo, Burujón, Cabañas de la Sagra, Calera y Chozas, Campillo de la Jara, Cañumas, Carmena, Carpio de Tajo (El), Carranque, Casasbuenas, Cebolla, Cedillo del Condado, Cobeja, Chueca, Cobisa, Consuegra, Cuerva, Dosbarrios, Espinoso del Rey, Esquivias, Estrella (La), Gálvez, Guadamur, Guardia (La), Herencias (Las), Hontanar, Huerta de Valdecarábanos, Illescas, Layos, Lominchar, Madridejos, Magán, Malpica de Tajo, Manzaneque, Marjaliza, Mascaraque, Mata (La), Mazarambroz, Menasalbas, Mesegar, Mocejón, Mohedas de la Jara, Montearagón, Mora, Nambroca, Nava de Ricomalillo (La), Navahermosa, Navalmorales (Los), Navalucillos (Los), Noez, Numancia de la Sagra, Olías del Rey, Orgaz, Palomeque, Pantoja, Polán, Puebla de Montalban (La), Pueblanueva (La), Pulgar, Recas, Retamoso, Robledo de Mazo, Romeral (El), San Bartolome de las Abiertas, San Martín de Montalbán, San Martín de Pusa, San Pablo de los Montes, Santa Ana de Pusa, Seseña, Sevilleja de la Jara, Sonseca, Talavera de la Reina, Tembleque, Toledo, Torrecilla de la Jara, Totanes, Turleque, Ugena, Urda, Ventas con Peña Aguilera (Las), Villaluenga de la Sagra, Villaminaya, Villamuelas, Villanueva de Bogas, Villarejo de Montalbán, Villaseca de la Sagra, Villasequilla de Yepes, El Viso de San Juan, Yébenes (Los), Yeles, Yepes, Yuncler, Yunclillos and Yuncos.

Občine province Ciudad Real so:

Alcoba, Anchuras, Arroba de los Montes, Cortijos (Los), El Robledo, Fernancaballero, Fontanarejo, Fuente el Fresno, Herencia, Horcajo de los Montes, Labores (Las), Luciana, Malagón, Navalpino, Navas de Estena, Picón, Piedrabuena, Porzuna, Puebla de Don Rodrigo, Puertolápice, Retuerta del Bullaque in Villarrubia de los Ojos.

5.   Povezava z geografskim območjem:

5.1   Posebnost geografskega območja

Za območje pridelave oljk, namenjenih proizvodnji zaščitenih olj, je značilno, da leži v gorski verigi Montes de Toledo.

Montes de Toledo je precej nizka gorska veriga s širnimi ravnicami v notranjosti.

Podnebje je izrazito celinsko.

Povprečne letne padavine nihajo med 400 in 600 mm, največ pa jih pade v zimskem času.

5.2   Posebnost proizvoda:

Značilnosti enosortnega olja Cornicabra „Montes de Toledo“ so naslednje,

| — | visoka vsebnost oleinske in nizka vsebnost linoleinske kisline, |
| --- | --- |

—

visoka vsebnost oleinske in nizka vsebnost linoleinske kisline,

| — | visoka vsebnost skupnih polifenolov, kar proizvodu daje izrazito stabilnost, |
| --- | --- |

—

visoka vsebnost skupnih polifenolov, kar proizvodu daje izrazito stabilnost,

| — | v organoleptičnem smislu so olja te sorte sadna in aromatična, v ustih pustijo občutek gostote ter imajo povprečne vrednosti grenkega in ostrega okusa. |
| --- | --- |

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v organoleptičnem smislu so olja te sorte sadna in aromatična, v ustih pustijo občutek gostote ter imajo povprečne vrednosti grenkega in ostrega okusa.

5.3   Vzročna povezava med geografskim območjem in kakovostjo ali značilnostmi proizvoda (v primeru ZOP) ali posebno kakovostjo, slovesom ali drugo značilnostjo proizvoda (v primeru ZGO):

Edafoklimatske razmere območja in trud številnih generacij pridelovalcev oljk so pripeljali do naravnega izbora sorte Cornicabra kot najbolj prilagojene območju in edine, ki se uporablja v proizvodnji olja „Montes de Toledo“.

Kar zadeva povezavo med geološkimi in edafološkimi značilnostmi, je treba poudariti, da so plasti razmeroma slabo rodovitne prsti ponovno vplivale na substrat, ki je vedno znova izpostavljen škodljivim zunanjim vplivom, s tem pa so še dodatno pripomogle k naravnemu izboru in diferenciaciji proizvoda.

Sorta Cornicabra in edafoklimatske razmere območja dajejo olju njegove kemično-fizikalne značilnosti in organoleptične posebnosti, omenjene v točki 4.2.

Sklic na objavo specifikacije:

Odločba z dne 15. junija 2007 regijskega Sveta za kmetijstvo o odobritvi vloge za spremembo specifikacij zaščitene označbe porekla „Montes de Toledo“.

D.O.C.M. (Uradni list regije Kastilja-La Mancha) št. 142 z dne 6. julija 2007.

Kot Priloga k tej odločbi so bile objavljene specifikacije.

Vsebina specifikacij je objavljena na spletni strani:

http://docm.jccm.es/portaldocm/verDiarioAntiguo.do?ruta=2007/07/06

Odločba z dne 15. junija 2007 regijskega sveta za kmetijstvo o odobritvi vloge za spremembo specifikacij zaščitene označbe porekla „Montes de Toledo“. D.O.C.M. št. 142 z dne 6. julija 2007. Str. 18173

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| 1.10.2009 | SL | Uradni list Evropske unije | C 236/29 |
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1.10.2009

SL

Uradni list Evropske unije

C 236/29

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Objava vloge na podlagi člena 6(2) Uredbe Sveta (ES) št. 510/2006 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila

2009/C 236/12

Ta objava daje pravico do ugovora zoper vlogo na podlagi člena 7 Uredbe Sveta (ES) št. 510/2006. Izjavo o ugovoru mora Komisija prejeti v šestih mesecih po dnevu te objave.

ENOTNI DOKUMENT

UREDBA SVETA (ES) št. 510/2006

„AGLIO DI VOGHIERA“

ES št.: IT-PDO-0005-0638-30.07.2007

ZGO ( ) ZOP ( X )

1.   Ime:

„Aglio di Voghiera“

2.   Država članica ali tretja država:

Italija

3.   Opis kmetijskega proizvoda ali živila:

3.1   Vrsta proizvoda (kot v Prilogi II):

| Razred 1.6: | Sadje, zelenjava in žita, sveži ali predelani |
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Razred 1.6:

Sadje, zelenjava in žita, sveži ali predelani

3.2   Opis proizvoda, za katerega se uporablja ime iz točke (1):

Zaščitena označba porekla „Aglio di Voghiera“ se pridobiva z ekotipom Aglio di Voghiera. To je rastlina s čebulicami svetle bele barve in enakomerne oblike, včasih tudi z rožnatimi črtami. Ovojna lupina, ki obdaja stroke, je belo obarvana in ima lahko bolj ali manj izrazite rožnate črte. Čebulica je čvrsta, okrogle pravilne oblike ter je rahlo ploščata ob stičišču s korenino. Sestavljena je iz različnega števila tesno povezanih, na zunanji strani značilno ukrivljenih strokov, ki se med seboj tesno prilegajo. Ko se da na trg, mora imeti česen Aglio di Voghiera zdrave stroke brez znakov gnilobe, brez zajedavcev, čiste in čvrste, brez poškodb zaradi zmrzali ali sonca, brez na zunaj vidnih kalčkov, brez nenavadne zunanje vlažnosti ter neobičajnih vonjav in/ali okusov. Priznanje „Aglio di Voghiera“ ZOP lahko dobi samo česen, ki spada v kategoriji „Extra“, velikosti najmanj 45 mm, in „Prima“, velikosti najmanj 40 mm. Aglio di Voghiera se da na trg v naslednjih kategorijah: SVEŽI/ZELENI ČESEN s togim zelenim steblom na vratu, svežo ovojno lupinico, čebulico bele in slonokoščene barve, ki ima lahko rožnate črte, in belkasto korenino. POLSUHI ČESEN: ne povsem suho steblo zelene barve, ki se preliva v belkasto barvo, z manj čvrstim vratom, ne povsem suho zunanjo ovojnico, čebulico bele in slonokoščene barve, ki ima lahko rožnate črte, in belkasto korenino. SUHI ČESEN: suho steblo belkaste barve, krhko, s povsem suho zunanjo lupino in ovojnico, ki obdaja posamezen strok, čebulico bele barve z vidnimi stroki in korenino slonokoščene barve.

3.3   Surovine (samo za predelane proizvode):

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3.4   Krma (samo za proizvode živalskega izvora):

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3.5   Posebni proizvodni postopki, ki jih je treba izvajati na opredeljenem geografskem območju:

Vsi postopki proizvodnje morajo potekati na območju proizvodnje, saj so posebnosti česna Aglio di Voghiera rezultat znanja proizvajalcev ali podnebnih značilnosti tega območja in vrste prsti.

3.6   Posebna pravila za rezanje, ribanje, pakiranje idr.:

Zelen/svež proizvod je treba dati na trg od prvega do 5. dne potem, ko je bil izpuljen; pri polsuhi kategoriji od 6. do 10. dne, pri suhi pa od 11. dne naprej. Proizvodi se dajo na trg v naslednjih kategorijah: v kategoriji TRECCIA (pletenica) je 5 do 18 čebulic s težo od 400 do 900 g, TRECCIA EXTRA (dolga pletenica): od 8 do 80 čebulic s težo od 1 do 5 kg, RETINO (mreža): različno število čebulic s težo od 100 do 500 g; SACCHI (vrečke): različno število čebulic s težo od 1 do 5 kg, TRECCINA (kratka pletenica): od 3 do 5 čebulic s težo od 150 do 500 g; BULBO SINGOLO (posamezna glavica): teža od 50 do 100 g. Česen se pakira v mrežo, les, plastiko, kartonsko embalažo, papir in embalažo iz naravnih rastlinskih materialov. Posode, ki se uporabljajo za embalažo, se morajo zapirati tako, da vsebine ni mogoče vzeti ven, ne da bi poškodovali embalažo. Posamezne čebulice morajo imeti povsem odrezana stebla in korenine. Pri pakiranju je treba paziti na to, da se glavice zaradi prevoza ali pretiranega prekladanja ne zlomijo, zlasti pa, da proizvod ne začne plesneti in se kvariti zaradi zdrobljene povrhnjice.

3.7   Posebna pravila za označevanje:

Vsaka embalaža mora imeti na isti strani čitljiv in neizbrisen napis, ki omogoča prepoznavnost izvajalca pakiranja ali odpošiljatelja. Poleg tega mora biti na posodah, ki se uporabljajo za embalažo, navedeno ime „Aglio di Voghiera“ in zaščitena označba porekla ali kratica ZOP s črkami, ki so večje od kakršne koli druge navedbe na pakiranju, in logotip Skupnosti. Na posameznih kosih mora biti pritrjena nalepka z označbo „Aglio di Voghiera“, navedba ZOP, logotip Skupnosti in ime proizvajalca. Logotip je krog svetlo modre barve s podobo na pol prerezanega stroka česna, ki tvori del črke V. Strok ima rumeno podlago s temnejšo obrobo. V krogu je poševno ležeč napis Aglio di Voghiera v črni barvi. Na vrhu je, še vedno znotraj kroga, napis Z.O.P. v črni barvi. Pri oglaševanju se lahko uporabi tudi črno-bela različica. V tem primeru je okrogel logotip obkrožen s črno črto. Če je logotip natisnjen na nalepki, mora biti reproduciran v velikosti ene tretjine celotne velikosti nalepke.

4.   Jedrnata opredelitev geografskega območja:

Območje proizvodnje Aglio di Voghiera zajema naslednje občine, ki ležijo v pokrajini Ferrara: Voghiera, Masi Torello, Portomaggiore, Argenta in Ferrara.

5.   Povezava z geografskim območjem:

5.1   Posebnost geografskega območja:

Območje gojenja česna Aglio di Voghiera je na ravnini, ob ustju in povodju rek, ki omogočajo idealne pogoje za rast tega proizvoda. Prst je v glavnem ilovnata, ilovnato–blatna ali blatna. Obilje peska rečnega izvora omogoča učinkovito podzemno odvodnjavanje; ta sposobnost ugodno vpliva na rast in razvoj česna in ga varuje pred gnitjem. Za podnebje so značilne skromne padavine v primerjavi z drugimi ravninskimi območji, deževje pa je pogostejše v pomladnih kot v poletnih mesecih. Topla in sončna poletja ugodno vplivajo na opravila pobiranja in skupaj z vlažnostjo, ki je značilna za ferrarsko območje, omogočajo postopno in počasno sušenje česna Aglio di Voghiera.

5.2   Posebnost proizvoda:

Posebne značilnosti „Aglio di Voghiera“ so svetla bela barva, čebulica velikih dimenzij, okrogle pravilne oblike, sestavljena iz povsem prilegajočih se strokov, ter zlasti velika sposobnost ohranjanja. Kemijska sestava predstavlja popolno ravnovesje hlapnih olj z žveplovimi spojinami, encimi, vitaminom B, mineralnimi solmi in flavonoidi. Druga, nič manj pomembna značilnost, je njegova posebna genetska prepoznavnost, ki se kaže v tehnikah pomnoževanja DNA ter je rezultat naravne selekcije, dosežene s postopki, ki so se prenašali iz roda v rod.

5.3   Vzročna zveza med geografskim območjem in kakovostjo ali značilnostmi proizvoda (za ZOP) ali posebno kakovostjo, slovesom ali drugo značilnostjo proizvoda (za ZGO):

Značilnosti česna Aglio di Voghiera so poleg človeških dejavnikov posledica močne povezave z okoljem. Značilne lastnosti proizvoda, navedene v točki 5.2, izvirajo iz zemljišča, na katerem uspeva. Ilovnata, ilovnato–blatna ali blatna tla s peskom rečnega izvora, ki pospešuje podzemno odvodnjavanje, krepijo odpornost česna, spodbujajo rast, mu dajejo svetlo belo barvo in zlasti pravilno obliko ter čvrstost, po kateri se česen odlikuje. Z razmnoževanjem semenskih čebulic na vegetativen način, izbranih iz najboljših čebulic, se je doseglo popolno ravnovesje encimov, vitaminov in mineralnih soli, ki dajejo temu česnu posebno genetsko prepoznavnost. Druga močna povezava, zaradi katere je Aglio di Voghiera tako poseben, pa je človeški faktor. Dejansko je bil človek tisti, ki je od nekdaj s posebno pozornostjo skrbel za tehnike namakanja v obdobju sajenja in pobiranja ter z izboljšavami, ki so se skozi čas prenašale z roda v rod, ročno izbiral najboljše čebulice prejšnjega pridelka za semenski material; pazil, da so bile velike in zdrave ter z izredno veščino pripravljal in obdeloval čebulice, jih ročno povezoval v snope, pletenice, kite in pripravil posamezne glavice ter navsezadnje posredoval tako okusne recepte. Nedavna in pretekla arheološka pričevanja iz antične Voghenze potrjujejo prevladujočo vlogo, ki jo je imelo to središče za padsko delto že vsaj od 7. stoletja po našem štetju. Ob koncu visokega srednjega veka so Estensi, ferrarski gospodje, ponovno oživili ozemlje Voghiera. Na svojih posestvih so spodbujali vse kulture, ki uspevajo na tem območju, in namenjali posebno pozornost vrtninam, kot so solata, začimbe in dišavnice ter zlasti česen. Po odhodu Estensov leta 1598 se njihove izkušnje na kmetijskem področju vendarle niso izgubile, saj so tudi drugi ugledni posestniki poudarjali vrednost te rodovitne zemlje ob Padu, ki še danes omogoča gojenje tako zelo specifičnega proizvoda, kot je česen.

Sklic na objavo specifikacije:

Vlada je začela nacionalni postopek ugovora z objavo predloga za priznanje zaščitene geografske označbe „Aglio di Voghiera“ v Uradnem listu Italijanske republike št. 124 z dne 30. maja 2007.

Celotno besedilo proizvodne specifikacije je na voljo na spletni strani

| | s povezavo na: http://www.politicheagricole.it/DocumentiPubblicazioni/Search_Documenti_Elenco.htm?txtTipoDocumento=Disciplinare%20in%20esame%20UE&txtDocArgomento=Prodotti%20di%20Qualit%E0>Prodotti%20Dop,%20Igp%20e%20Stg
  ali |
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s povezavo na: http://www.politicheagricole.it/DocumentiPubblicazioni/Search_Documenti_Elenco.htm?txtTipoDocumento=Disciplinare%20in%20esame%20UE&txtDocArgomento=Prodotti%20di%20Qualit%E0>Prodotti%20Dop,%20Igp%20e%20Stg

ali

| | neposredno na domači strani ministrstva (http://www.politicheagricole.it) kjer izberete „Prodotti di Qualità“ (na levi strani) in nato „Disciplinari di Produzione all’esame dell’UE [regolamento (CE) n. 510/2006]“. |
| --- | --- |

neposredno na domači strani ministrstva (http://www.politicheagricole.it) kjer izberete „Prodotti di Qualità“ (na levi strani) in nato „Disciplinari di Produzione all’esame dell’UE [regolamento (CE) n. 510/2006]“.

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