natgillin/translations-raw huggingface dataset:
Modtageren oplyste i sine bemærkninger, at i henhold til gældende slovakisk lovgivning på tidspunktet for akkorden udgjorde den undersøgte foranstaltning ikke en statsstøtteforanstaltning, men en frivillig aftale mellem kreditorer.
In its comments the recipient submitted that, according to the Slovak legislation in force at the time of the arrangement, the present measure was not a State aid measure but an act of voluntary agreement with the creditors.
Ifald Kommissionen skulle konkludere noget andet, ville Konas være udsat for forskelsbehandling sammenholdt med andre sager, hvor virksomheder havde ansøgt om en akkord forud for Slovakiets tiltrædelse af EU, og den deraf følgende afskrivning af gæld ikke var erklæret for statsstøtte.
Should the Commission conclude otherwise, Konas would be discriminated against, when compared with other cases where companies had applied for an arrangement before the accession of Slovakia to the EU and the resulting debt write-off had not been deemed to be State aid.
Modtageren tilføjede, at selv efter tiltrædelsen var den nationale lovgivning ikke i overensstemmelse med EU-retten, hvorfor modtageren selv i den bedste hensigt ikke kunne have vidst, at indgåelse af en akkord med kreditorerne kræver opfyldelse af yderligere kriterier.
The recipient adds that, even after accession, the national legislation was not in line with EU law and therefore, however diligent it had been, it could not have known that reaching an arrangement with its creditors required additional conditions to be fulfilled.
Modtageren tilføjede, at skattegælden hovedsageligt stammede fra uklarheder i lovbestemmelserne.
The recipient further submitted that the accrued tax debt resulted mainly from unclear legislation.
Modtageren fandt, at skattemyndighedernes vurdering af Konas’ situation gik videre end den plan, der blev indgivet til retten i forbindelse med akkordproceduren.
The recipient claimed that the tax office’s assessment of Konas’s situation went beyond what was included in the plan submitted to the court in the arrangement procedure.
V. BEMÆRKNINGER FRA DEN SLOVAKISKE REPUBLIK
V. COMMENTS FROM THE SLOVAK REPUBLIC
I sit svar på indledningen af den formelle undersøgelsesprocedure fremlagde de slovakiske myndigheder det synspunkt, at der kun kunne være tale om statsstøtte, hvis skattetilgodehavendet blev afskrevet i nationalregnskabet.
In their reply to the opening of the formal investigation, the Slovak authorities submitted that State aid would be granted only if the tax receivable were written off in the State’s accounts.
De slovakiske myndigheder hævdede, at skattemyndighederne, da de indgik i akkorden som foreslået af Konas, havde taget følgende faktorer i betragtning, hvoraf nogle også ville blive taget i betragtning af en kreditor, der driver forretning på markedsøkonomiske vilkår.
The Slovak authorities submitted that the tax office, when agreeing to the arrangement proposed by Konas, had taken into account the following factors, some of which, it is suggested, would also be borne in mind by a market economy creditor.
For det første var den bogførte værdi af den sikkerhedsbehæftede faste ejendom på tidspunktet for akkorden kun 3,2 mio. SKK, selv om de sikrede tilgodehavender beløb sig til 10,1 mio. SKK.
First, the book value of the pledged real estate was, at the time of the arrangement, only SKK 3,2 million, although the secured receivables amounted to SKK 10,1 million.
For det andet er konkursproceduren ret langvarig, og salg af aktiver i den pågældende region er meget problematisk.
Second, the bankruptcy procedure tends to be rather lengthy and the sale of assets in the region in question is very problematic.
Med hensyn til statistikker har skattemyndighederne i konkursprocedurer mellem 1997 og 2005 kun i gennemsnit opnået 7 % af deres tilgodehavender.
As regards the statistics, the yield obtained from bankruptcy by the tax authorities between 1997 and 2005 is claimed to average only 7 %.
For det tredje tog skattemyndighederne hensyn til virkningerne af Konas’ likvidation på ledigheden i regionen (ca. 40 % på tidspunktet for akkorden), ikke kun for så vidt angår Konas’ afskedigelser, men også en anden regional virksomhed, der afhænger af Konas og beskæftiger ca. 400 ansatte.
Third, the tax office took into account the impact of the liquidation of Konas on regional unemployment (around 40 % at the time of the arrangement), bearing in mind not only redundancies at Konas but also at another company in the region which is dependent on Konas and employs some 400 people.
Endelig tog skattemyndighederne det forventede fremtidige skatteprovenu i betragtning.
Finally, the tax office took into account the expected future tax revenue.
For så vidt angår proceduren for tvangsinddrivelse af skattetilgodehavender, bekræftede de slovakiske myndigheder, at skattemyndighederne mellem 1998 og 2000 havde udstedt otte fuldbyrdelsesordrer over for Konas og nedbragt virksomhedens gæld med 8106672,42 SKK til 11223459 SKK, hvilket indgik i akkordproceduren i 2004.
As to the tax execution procedure, the Slovak authorities confirmed that between 1998 and 2000 the tax office issued eight execution orders against Konas and decreased the company’s tax debt by SKK 8106672,42 to SKK 11223459, which was included in the arrangement procedure in 2004.
Konas har siden 2001 betalt alle skatter og afgifter til tiden.
Since 2001, Konas has paid all its taxes regularly and on time.
De slovakiske myndigheder anfægter ikke, at den undersøgte foranstaltning udgør statsstøtte.
The Slovak authorities do not dispute that the present measure constitutes State aid.
De mener, at støtten er forenelig med fællesmarkedet i dens egenskab af omstruktureringsstøtte.
Their claim is that this aid is compatible with the common market as restructuring aid.
De slovakiske myndigheder anfægter ikke Kommissionens konklusion om, at afskrivningen af gælden under akkorden ikke var betinget af gennemførelsen af den plan, som Konas havde forelagt for den tilsynsførende ret i henhold til konkursloven.
The Slovak authorities do not dispute the Commission’s conclusion that the write-off of the debt under the arrangement procedure was not made conditional upon the implementation of the plan submitted by Konas to the supervising court pursuant to the Bankruptcy Act.
De har imidlertid sendt Kommissionen et dokument fra januar 2005 med titlen »Evalueringsrapport over virksomheden på tidspunktet for akkorden« (i det følgende benævnt »evalueringsrapport«), udarbejdet af Konas og indsendt til skattemyndighederne.
They have, however, sent to the Commission a document from January 2005 entitled ‘Evaluation of the company on the date of the arrangement’ (the evaluation), which had been prepared by Konas and submitted to the tax office.
De slovakiske myndigheder anfører, at denne evalueringsrapport af virksomheden vil sætte Kommissionen i stand til at vurdere, hvorvidt støtten har været begrænset til det absolutte minimum.
The Slovak authorities contend that this evaluation of the company would allow the Commission to assess whether the aid had been limited to the strict minimum necessary.
Evalueringsrapporten beskriver først Konas’ aktivitet siden oprettelsen i 1992 og indeholder oplysninger om omsætning og driftsresultater mellem 1993 og 2003.
The evaluation first describes the activity of Konas since it was set up in 1992 and includes information on turnover and operating results between 1993 and 2003.
I henhold til evalueringsrapporten var årsagen til Konas’ vanskeligheder stor lånoptagelse i tilknytning til opstartsfasen i 1993, og produktionsmængden kunne ikke dække disse udgifter.
According to the evaluation, the reason for Konas’s difficulties was high credit exposure linked to production start-up in 1993 which the volume of production was not able to cover.
Mellem 1994 og 1996 kumulerede Konas gæld, navnlig til skattemyndighederne, og denne gæld blev dernæst dels tvangsinddrevet, dels overført til følgende regnskabsår, indtil den til sidst blev betalt og delvis afskrevet under akkorden.
Between 1994 and 1996 Konas accumulated debt, in particular towards the tax office, which was then partly collected by execution and partly carried over until it was eventually partly repaid and partly written off under the arrangement procedure.
Evalueringsrapporten indeholder efterfølgende en kortfattet markedsanalyse med en undersøgelse af konkurrencevilkårene på alle de markedssegmenter, hvor Konas er aktiv [6].
The evaluation then includes a short market analysis where it examines the competitive environment in all the sectors in which Konas is active [6].
Den beskriver Konas’ markedsstilling og fremtidsudsigter på hvert af segmenterne og konkluderer, at der er et udtalt vækstpotentiel inden for fremstilling af værktøjer, beskyttelsesskærme og andre maskintekniske produkter.
It describes the position and prospects of Konas in each of these sectors and concludes that there is particular growth potential in the production of tools, protection shields and other mechanical engineering products.
Derimod foreslås der nedskæringer inden for produktionen af specialmaskiner og skræddersyet ordreproduktion (produktion af utilgængelige reservedele, nødreparationer).
In contrast, it proposes cutting back production of single-purpose machinery and small-scale made-to-order production (production of unavailable spare parts, emergency repairs).
Udsigterne til større efterspørgsel for virksomhedens produkter ligger i udviklingen af motorkøretøjsindustrien i Slovakiet og de klare tegn på større interesse fra EU-virksomheders side, understøttet af Slovakiets tiltrædelse af EU.
The prospects for greater demand for the company’s products lie in the development of the automobile industry in Slovakia and in the clear signs of greater interest on the part of EU companies, bolstered by Slovakia’s EU accession.
Konas ser sig selv som konkurrencedygtig med hensyn til knowhow inden for teknologi med udviklingspotentiel.
Konas sees itself competitive with its know-how in respect of technologies that have development potential.
Endvidere beskriver evalueringsrapporten Konas’ kapacitet som underudnyttet, et problem der bør løses gennem investeringer i en computerstyret fræsningsmaskine.
The evaluation further describes Konas’s capacity as being under-utilised, a problem that should be addressed by investment in a computerised milling machine.
De foranstaltninger, der skal iværksættes mellem 2004 og 2008, er opstillet i følgende tabel sammen med den allerede gennemførte finansielle omstrukturering.
The measures to be adopted between 2004 and 2008 are set out in the following table, together with the financial restructuring undertaken.
Omstruktureringsforanstaltninger i henhold til evalueringsrapporten (i SKK)
Restructuring measures according to the evaluation (in SKK)
Iværksættelse
Implementation
Omkostning
Cost
Konas' midler
Konas resources
Udvikling af teknologi
Development of technologies
Trådskæring
Wire cutting
NC-fræsning
NC milling
Tænding
Sparking
NC-drejning
NC lathing
It system til kundestyring
Client management IT system
Oplæring af unge arbejdstagere
Training of young workers
Tilbagebetaling af gæld
Repayment of debt
Konas' midler; kontantbeholdning
Konas resources, cash
Afskrivninger
Write-off
fra statens side
by the State
statsmidler
State resources
fra andre kreditorers side
by other creditors
eksterne ressourcer
External resources
Endelig indeholder evalueringsrapporten prognoser for Konas’ driftsresultater for perioden 2005 til 2009, og disse viser, at ovennævnte foranstaltninger skulle kunne bidrage til større rentabilitet.
Finally, the evaluation contains a forecast of Konas’s operating results for the period 2005 to 2009, showing that the above measures should contribute to higher profitability.
Omsætningen vurderes at ville stige 10 % om året fra og med 2005.
Turnover should grow by 10 % a year as of 2005.
I henhold til de slovakiske myndigheder stammer evalueringsrapporten fra januar 2005.
According to the Slovak authorities, the evaluation dates from January 2005.
Det er klart, at evalueringsrapporten blev udarbejdet for at vurdere Konas’ situation forud for akkorden og analysere fremtidsudsigterne for efter akkordens indgåelse.
It is clear that the evaluation was prepared to assess Konas’s situation before the arrangement and to analyse its prospects after the arrangement.
Med hensyn til spørgsmålet om, hvorvidt støtten var begrænset til det absolutte minimum, bekræftede de slovakiske myndigheder, at Konas den 31. marts 2004 havde 3,9 mio. SKK i kontantbeholdning, som skulle dække lønninger (730000 SKK), forpligtelser over for kreditorerne under akkorden (1602769 SKK) og retsgebyrer i forbindelse med akkordproceduren (140000 SKK).
As to the question of whether the aid was limited to the minimum necessary, the Slovak authorities confirmed that on 31 March 2004 Konas had SKK 3,9 million in cash, which was needed to cover wages (SKK 730000), the obligations towards the creditors participating in the arrangement (SKK 1602769) and the arrangement procedure fees (SKK 140000).
Kommissionens kompetence
Competence of the Commission
Eftersom en del af de relevante begivenheder i denne sag fandt sted før Den Slovakiske Republiks tiltrædelse af EU den 1. maj 2004, må Kommissionen først afgøre, om den er beslutningsdygtig i forhold til den anfægtede foranstaltning.
As some of the relevant events in the present case took place before the accession of the Slovak Republic to the European Union on 1 May 2004, the Commission first has to determine whether it is competent to act with regard to the disputed measure.
Foranstaltninger iværksat forud for tiltrædelsen og som ikke længere finder anvendelse efter tiltrædelsen, kan ikke undersøges af Kommissionen hverken under overgangsordningen i bilag IV, punkt 3, i tiltrædelsestraktaten eller under de procedurer, der er fastlagt i EF-traktatens artikel 88.
Measures that were put into effect before accession and are no longer applicable after accession cannot be examined by the Commission either under what is known as the interim mechanism procedure, governed by Annex IV, point 3 of the Accession Treaty, or under the procedures laid down in Article 88 of the EC Treaty.
Hverken tiltrædelsestraktaten eller EF-traktaten stiller krav om eller giver bemyndigelse til, at Kommissionen undersøger sådanne foranstaltninger.
Neither the Accession Treaty nor the EC Treaty requires or empowers the Commission to review such measures.
Foranstaltninger, der er iværksat efter tiltrædelsen, falder imidlertid ind under Kommissionens kompetence under EF-traktaten.
However, measures put into effect after accession do fall within the field of competence of the Commission under the EC Treaty.
For at afgøre fra hvilket tidspunkt en foranstaltning er sat i værk, er det relevante kriterium det retligt bindende dokument, hvorved den kompetente nationale myndighed forpligter sig til at yde støtten [7].
In order to determine the moment when a certain measure was put into effect, the relevant criterion is the legally binding act by which the competent national authority undertakes to grant aid [7].
Den kompetente myndigheds beslutning om at afskrive nogle af fordringerne blev truffet den 8. juni 2004, da skattemyndighederne godkendte den akkord, som Konas havde foreslået, dvs. efter tiltrædelsen.
The decision of the competent authority to write off some of the claims was taken on 8 June 2004, when the tax office agreed with the arrangement proposed by Konas, i.e. after accession.
Spørgsmålet om, hvorvidt foranstaltningen finder anvendelse efter tiltrædelsen, er dermed besvaret.
Accordingly, the question of whether the measure is applicable after accession no longer arises.
Kommissionen erklærer sig derfor kompetent til at vurdere den anfægtede foranstaltning i medfør af EF-traktatens artikel 88.
The Commission therefore concludes that it is competent to assess the disputed measure pursuant to Article 88 of the EC Treaty.
Statsstøtte som omhandlet i EF-traktatens artikel 87, stk. 1
State aid within the meaning of Article 87(1) of the EC Treaty
Ifølge EF-traktatens artikel 87, stk. 1, er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med fællesmarkedet i det omfang, den påvirker samhandelen mellem medlemsstaterne.
Article 87(1) of the EC Treaty states that any aid granted by a Member State 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 and affects trade between Member States is incompatible with the common market.
Afskrivning af gæld til en offentlig myndighed, f.eks. skattemyndighederne, involverer statsmidler.
Writing off a debt towards a public authority such as a tax office involves State resources.
Da støtten er til fordel for en enkelt virksomhed, er foranstaltningen selektiv.
Since it benefits an individual undertaking, the measure is selective.
Virksomheden er aktiv inden for fremstilling af industrimaskiner og –udstyr, en sektor med samhandel mellem medlemsstaterne.
The company is active in the production of industrial machinery and equipment, a sector in which trade exists between Member States.
I sin beslutning om at indlede proceduren efter EF-traktatens artikel 88, stk. 2, gav Kommissionen udtryk for sin tvivl med hensyn til, om foranstaltningen fordrejer eller truer med at fordreje konkurrencevilkårene ved at give modtagervirksomheden en markedsmæssig fordel, som den sædvanligvis ikke ville være i stand til at opnå.
In the decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission raised doubts as to whether the measure distorted or threatened to distort competition by conferring on the recipient an advantage that it would normally not be able to obtain on the market.
Med andre ord var Kommissionen i tvivl om, hvorvidt statens adfærd var i overensstemmelse med det private kreditorprincip.
In other words, the Commission had doubts as to whether the State had behaved as a market economy creditor in relation to Konas.
Det blev fastslået, at akkorden indebar ensartede gældseftergivelsesvilkår for både skattemyndigheden og de private kreditorer: 13,3 % af gælden skulle tilbagebetales til kreditorerne inden for en nærmere angivet periode, og modtageren efterkom dette krav.
It was established that the agreement contained the same debt arrangement conditions for both the private creditors and the tax office: 13,3 % of the debt was to be paid to the creditors within a prescribed period, a requirement with which the recipient complied.
De resterende 86,7 % blev afskrevet.
The remaining 86,7 % was written off.
Forud for akkorden befandt skattemyndighederne sig imidlertid i en juridisk og økonomisk gunstigere situation end de private kreditorer.
However, prior to the arrangement, the tax office was in a legally and economically more advantageous position than the private creditors.
Det bør derfor nærmere undersøges, hvorvidt skattemyndighederne bragte alle midler i anvendelse for at opnå størst mulig tilbagebetaling af deres tilgodehavender, som en kreditor, der driver forretning på markedsøkonomiske vilkår, ville have gjort.
It therefore needs to be examined in detail whether the tax office used all the means at its disposal to obtain the highest possible repayment of its receivables, as a market economy creditor would do.
De slovakiske myndigheder anfører, at den undersøgte foranstaltning efter deres opfattelse udgør statsstøtte.
The Slovak authorities submit that, in their view, the measure constitutes State aid.
De anerkender, at spørgsmålet om statsstøtte eller ej på tidspunktet for akkorden ganske simpelt ikke var med i betragtningerne.
They acknowledge that, at the time of the arrangement, the question of State aid was simply not considered.
Modtageren anfører på sin side, at foranstaltningen blot udgør en frivillig aftale mellem kreditorer og ikke statsstøtte.
The recipient, for its part, argues that the measure is an act of voluntary agreement between creditors and not State aid.
Kommissionen kan ikke godtage argumentet om, at akkordproceduren og proceduren for ydelse af statsstøtte ikke kan overlappe hinanden [8].
The Commission cannot accept the argument that the arrangement procedure and the procedure for granting State aid cannot overlap [8].
Det er ikke hensigten eller formen af statens indgriben men følgerne, der afgør, hvorvidt en indgriben, der indebærer statsmidler, giver en virksomhed en fordel, som den ellers ikke ville få på markedet.
It is not the purpose or the form of the action on the part of the State but its result that determines whether a given action involving State resources confers on a company an advantage that it otherwise would not obtain on the market.
På lignende vis kan Kommissionen ikke acceptere modtagerens argument om, at modtageren selv i den bedste hensigt ikke kunne have vidst, at afskrivning kan udgøre statsstøtte.
Similarly, the Commission cannot accept the recipient’s argument that, however diligent it had been, the company could not have known that the write-off might constitute State aid.
EU-reglerne om statsstøtte fandt anvendelse i Slovakiet i form af statsstøtteloven nr. 231/1999.
The EU rules on State aid were applicable in Slovakia in the form of State Aid Act No 231/1999.
I deres svar til modtagerens bemærkninger påpegede de slovakiske myndigheder med rette, at en vurdering af, om den pågældende foranstaltning udgjorde statsstøtte, ikke var et spørgsmål for skattemyndighederne, men derimod henhørte under statsstøttekontorets kompetence forud for tiltrædelsen og under Kommissionens kompetence efter tiltrædelsen.
In their reply to the recipient’s comments, the Slovak authorities rightly pointed out that assessing whether the measure in question constituted State aid was not a matter for the tax office but fell within the remit of the State Aid Office before accession and within that of the Commission after accession.
Kommissionens tvivl som angivet i beslutningen om at indlede proceduren efter EF-traktatens artikel 88, stk. 2, om hvorvidt det private kreditorprincip var opfyldt, er ikke fjernet.
The Commission’s doubts set out in the decision to initiate the procedure of Article 88(2) of the EC Treaty as to whether the market economy creditor test was met have not been allayed.
For det første var skattemyndighederne i modsætning til private kreditorer berettiget til at iværksætte tvangsinddrivelse på eget initiativ gennem salg af fast ejendom, maskiner eller virksomheden som helhed.
First, the tax office, unlike the private creditors, was entitled to initiate tax execution on its own initiative through the sale of real estate, machinery or the firm as a whole.
Skattemyndigheder gjorde faktisk brug af denne retlige beføjelse ved en række lejligheder for at fuldbyrde fordringerne på Konas (se betragtning 33), og Konas’ gæld over for skattemyndighederne blev nedbragt betydeligt mellem 1998 og 2000.
In fact, the tax office had recourse to this legal instrument on a number of occasions to enforce its claims against Konas (see recital 33), and Konas’s debt towards the tax office was considerably reduced between 1998 and 2000.
I sine bemærkninger til beslutningen om at indlede proceduren efter EF-traktatens artikel 88, stk. 2, anførte de slovakiske myndigheder, at skattemyndighederne ikke iværksatte yderligere tvangsfuldbyrdelser efter 2001, da Konas indfriede sine skatteforpligtelser i tide.
In their reply to the decision to initiate the procedure of Article 88(2) of the EC Treaty, the Slovak authorities submitted that the tax office did not issue any further execution orders after 2001 because Konas was complying with its tax obligations regularly and on time.
Det står imidlertid ikke klart, hvorfor skattemyndighederne ophørte med tvangsinddrivelsen af Konas’ gæld fra før 2001.
It is not clear, however, for what reason the tax office suspended tax execution with regard to Konas’s pre-2001 debt.
Denne gæld fra de tidligere år indgik slutteligt i akkordproceduren i 2003.
This debt from previous years was eventually included in the arrangement procedure in 2003.