natgillin/translations-raw huggingface dataset:
EURO VI-standarden for køretøjers emissioner trådte i kraft i slutningen af 2012 og må derfor anses for at være en benchmark for den højeste kvalitet i de kommende år.
The scientific and policy report is publicly available on the JRC/IPTS website at the following address: http://susproc.jrc.ec.europa.eu/activities/emas/documents/RetailTradeSector.pdf The conclusions on best environmental management practices and their applicability as well as the identified specific environmental performance indicators and the benchmarks of excellence contained in this Sectoral Reference Document are based on the findings documented in the scientific and policy report.
Ved valg af de relevante indikatorer tages der hensyn til følgende: Nogle indikatorer er tæt forbundet med gennemførelsen af visse former for bedste praksis.
All the background information and technical details can be found there.
Så anvendeligheden deraf er begrænset til organisationer, der gennemfører sådanne former for bedste praksis for miljøledelse.
Council Regulation (EEC) No 1836/93 of 29 June 1993 allowing voluntary participation by companies in the industrial sector in a Community eco-management and audit scheme (OJ L 168, 10.7.1993, p. 1).
KERNE-PRODUKT-GRUPPER
Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19 March 2001 allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) (OJ L 114, 24.4.2001, p. 1).
Arbejde med større leverandører for at forbedre øko-effektivitet
Commission Decision 2013/131/EU of 4 March 2013 establishing the user's guide setting out the steps needed to participate in EMAS, under Regulation (EC) No 1221/2009 of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) (OJ L 76, 19.3.2013, p. 1).
Udelukkelses- Kriterier (f.eks. listede fisk)?
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
Produkt- og standard udvikling
This is an approximate classification of the nature of environmental aspects according to the definitions given in Regulation (EC) No 1221/2009.
Identificere kontrolpunkter
The direct or indirect nature of each environmental aspect should be assessed for each specific case.
Tilskynde til øko-forbrug
Those products manufactured by a company which are sold under another company's (e.g. a retailer's) brand.
Økologisk (jf. Kommissionens forordning (EF) nr. 889/2008 [16] og Kommissionens forordning (EF) nr. 834/2007 [17]).
Own-brand products are also called private labels.
Omfatter GOTS, KRAV, Soil Association, BioSuisse osv.
A small enterprise is defined as an enterprise which employs fewer than 50 persons and whose annual turnover and/or annual balance sheet total does not exceed EUR 10 million (Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36)).
specifikke former for ledelsespraksis, der er forbundet med væsentlig miljøforbedringsoverholdelse af kvantitative miljøpræstationsbenchmarks
This benchmark can also be seen in the light of the Directive 2010/31/EU on the energy performance of buildings and the national definitions of nearly zero energy buildings (NZEB).
RA (Rainforest Alliance, »Regnskovsalliancen«)
An illustration/example of this is a threshold 20 kWh/m2yr (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52013DC0483).
Hvis en form for bedste praksis for miljøledelse imidlertid passer til en given organisation, anbefales det, selv om den pågældende form ikke anvendes, at organisationen gør rede for den dermed forbundne indikator for i det mindste at få fastlagt et sammenligneligt referencegrundlag.De forelagte indikatorer blev af nogle repræsentative organisationer i sektoren valgt som værende de mest almindeligt anvendte.
Note: under the Energy Efficiency Directive large enterprises have an obligation to undertake energy audits, carried out by qualified experts, every four years, the first by 5 December 2015.
NACE 16, 17, 31
This benchmark should also be seen in light of the EU GPP criteria for retail indoor lighting, which is 3,5 W/m2/100 lux (core criteria) or 3,2 W/m2/100 lux (comprehensive criteria).
Personling pleje, sport, …
See: http://ec.europa.eu/environment/gpp/pdf/criteria/indoor_lighting.pdf
NACE 20.4, 32
The energy management system can be part of EMAS.
Distribution og Logistik
Alternatively, on-site or nearby renewable energy ratio according to prEN15603.
DETAILhandelssektoren
Core products refer to high sales volume (by value) products.Priority products, instead, are the ones high in both sales volume (by value) and environmental impact: Once a retailer has identified its core products, an environmental assessment of their foot-print is carried out and only the most relevant are considered.
transport, emballage, afkøling, belysning, genanvendelse, selektiv sortering, affaldshåndtering, arbejds-betingelser, …
Type-I environmental labels: Third Party Certified Environmental Labelling (ISO 14024).
Forbrugere
Commission Regulation (EC) No 889/2008 of 5 September 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 834/2007 on organic production and labelling of organic products with regard to organic production, labelling and control (OJ L 250, 18.9.2008, p. 1).
Indirekte forhold
transport, packaging, refrigeration, lighting, recycling, selective sorting, waste management, working conditions, … Recycling/Reuse (bottles, batteries, lamps, electric equipment etc.)
Computere, Elektronik, …
Environmental labels Consumers Waste Heat Waste Water Emissions to air Solid Waste Indirect Aspects Direct Aspects
Føde- og drikkevarer …
Supply Chain Chemical Auxiliaries Water Energy
PRODUKTION
Indirect Aspects Computers, Electronics, … NACE 26, 27.5 Food, Beverage, …
Produkter
BEMPs concerning waste other BEMPs (reduced consumption and use of more environmentally-friendly paper for commercial publications, rainwater collection and reuse, and influencing consumer environmental behaviour).
andet …
Establish and audit supplier/product env. requiremens
NACE 13, 14, 15
Product and standard development
100 % Fair Trade; 100 % 4C
Identify control points
100 % GlobalGAP
Priority product group?
100 % Fair Trade
Y
Rådets afgørelse (EU) 2015/809
Council Decision (EU) 2015/809
om udpegelse af de europæiske kulturhovedstæder i 2019 i Bulgarien og Italien
designating the European Capitals of Culture for the year 2019 in Bulgaria and Italy
under henvisning til Europa-Parlamentets og Rådets afgørelse nr. 1622/2006/EF af 24. oktober 2006 om en fællesskabsaktion vedrørende Den Europæiske Kulturhovedstad 2007-2019 [1], særlig artikel 9, stk. 3,
Having regard to Decision No 1622/2006/EC of the European Parliament and of the Council of 24 October 2006 establishing a Community action for the European Capital of Culture event for the years 2007 to 2019 [1], and in particular Article 9(3) thereof,
under henvisning til juryens rapporter fra oktober og november 2014 vedrørende udvælgelsesprocessen for de europæiske kulturhovedstæder i Bulgarien og Italien, og
Having regard to the selection panel's reports of October and November 2014 regarding the selection process of the European Capitals of Culture in Bulgaria and Italy,
Kriterierne i artikel 4 i afgørelse nr. 1622/2006/EF er helt opfyldt —
Considering that the criteria referred to in Article 4 of Decision No 1622/2006/EC are entirely fulfilled,
Plovdiv og Matera udpeges til Europæiske Kulturhovedstæder 2019 i henholdsvis Bulgarien og Italien.
Plovdiv and Matera are designated as ‘European Capitals of Culture 2019’ in Bulgaria and Italy respectively.
Udfærdiget i Bruxelles, den 19. maj 2015.
Done at Brussels, 19 May 2015.
M. Seile
The President
EUT L 304 af 3.11.2006, s. 1.
OJ L 304, 3.11.2006, p.
Kommissionens afgørelse (EU) 2015/810
Commission Decision (EU) 2015/810
af 23. januar 2015
of 23 January 2015
om Belgiens støtteordning SA.20326 (2013/C) (ex 2012/NN)
on State aid scheme SA.20326 (2013/C) (ex 2012/NN) implemented by Belgium
(meddelt under nummer C(2015) 130)
(notified under document C(2015) 130)
efter at have opfordret interesserede parter til at fremsætte deres bemærkninger i overensstemmelse med disse artikler [2], under hensyntagen til disse bemærkninger og
Having called on interested parties to submit their comments pursuant to those articles [2], and having regard to their comments,
Ved brev af 7. oktober 2011 oplyste Europa-Kommissionen de belgiske myndigheder om, at den ville undersøge ordning N 649/2005 — Delvis fritagelse for lønsumsafgift for FoU (»ordningen«).
By letter dated 7 October 2011, the European Commission informed the Belgian authorities that it was launching a monitoring exercise to look into scheme N 649/2005 ‘Payroll tax partial exemption measures for R&D’ (hereinafter ‘the scheme’).
Ved breve af 7. oktober 2011, 2. februar 2012 og 6. januar 2013 anmodede Kommissionen om oplysninger vedrørende ordningens gennemførelse.
By letters dated 7 October 2011, 2 February 2012 and 6 January 2013, the Commission requested information on the implementation of the scheme.
Ved brev af 4. december 2013 meddelte Kommissionen Belgien sin afgørelse (»indledningsafgørelsen«) [3] om at indlede proceduren efter artikel 108, stk. 2, i TEUF (»den formelle undersøgelsesprocedure«).
The Belgian authorities replied by letters dated 17 November 2011, 2 May and 4 June 2012 and 23 May 2013.
Myndighederne har ikke fremsat bemærkninger desangående.
A meeting was also held between the Commission's services and the Belgian authorities on 13 June 2013.
Ordningen blev godkendt af Kommissionen ved beslutning K(2006) 2941 endelig af 4. juli 2006 [4] (»beslutningen af 4. juli 2006«).
They provided supplementary information by e-mail on 17 September, 17 October and 21 November 2014.
Med ordningen blev følgende tre foranstaltninger indført:
By 21 November 2014, the Commission had all the information it needed to examine the scheme's compatibility with the internal market.
Fritagelsen ved beskæftigelse af forskere ansat ved forskningsprojekter gennemført i samarbejde med universiteter eller højere læreanstalter (»foranstaltning 1«) indebar en 50 % fritagelse for lønsumsafgift for de virksomheder, der betaler løn til forskere, som er tilknyttet forskningsprojekter, der gennemføres inden for rammerene af partnerskabsaftaler med universiteter eller højere læreanstalter, som er etableret i EØS [5].
The firm D39S SPRL submitted comments on 9 April 2014.
Budgettet til foranstaltning 1 blev vurderet til 34 mio. EUR.
By letter dated 16 May 2014, the Commission forwarded these comments to the Belgian authorities.
Fritagelsen ved beskæftigelse af forskere med visse diplomer (»foranstaltning 2«) indebar en 25 % fritagelse for lønsumsafgift for de virksomheder, der betaler løn til forskere med visse videnskabelige diplomer [6].
They did not submit any comments in response.
Budgettet til foranstaltning 2 blev vurderet til 62 mio. EUR.
DESCRIPTION OF THE MEASURE
Fritagelsen af »Young Innovative Companies« (»foranstaltning 3«) indebar en 50 % fritagelse for lønsumsafgift for virksomheder i kategorien »Young Innovative Companies« [7], som udbetaler løn til deres videnskabelige personale.
Objective of the measure
Budgettet til foranstaltning 3 blev vurderet til 20 mio. EUR.
The scheme was approved by Commission Decision C(2006) 2941 final of 4 July 2006 [4] (hereinafter ‘the Decision’).
Lønsumsafgiften er en kildeskat, som alle arbejdsgivere indeholder af den ansattes løn og indbetaler til staten.
The scheme provided for the following three measures:
De tre foranstaltninger, der er nævnt i betragtning 8, fritager de berørte virksomheder for at betale en del af den lønsumsafgift, de indeholder af lønningerne for de forskere, der er nævnt i betragtning 8, litra a) og b), og det videnskabelige personale, der er nævnt i betragtning 8, litra c).
an exemption for the employment of researchers assigned to research projects carried out in partnership with universities or higher education colleges (hereinafter ‘measure 1’): 50 % exemption from payroll tax for companies paying salaries to researchers assigned to research projects carried out under partnership agreements with universities or higher education colleges based in the European Economic Area [5].
Kommissionen fandt i beslutningen af 4. juli 2006, at foranstaltning 1 og 2 var generelle foranstaltninger og udgjorde derfor ikke statsstøtte efter artikel 107, stk. 1, i TEUF.
The budget allocated to measure 1 was estimated at EUR 34000000;
Foranstaltning 3 blev derimod betragtet som statsstøtte efter artikel 107, stk. 1, i TEUF og blev efter endt undersøgelse fundet forenelig med det indre marked efter betingelserne i Kommissionens forordning (EF) nr. 70/2001 [8].
an exemption for the employment of researchers holding certain qualifications (hereinafter ‘measure 2’): 25 % exemption from payroll tax for companies paying salaries to researchers holding certain scientific qualifications [6].
I artikel 5a i forordning (EF) nr. 70/2001 fastsættes de regler, der finder anvendelse på støtte til forskning og udvikling (»FoU«).
The budget allocated to measure 2 was estimated at EUR 62000000;
Foranstaltning 3 blev betragtet som støtte til FoU, hvor de støtteberettigede omkostninger er udgifterne til personale beskæftiget med et forskningsprojekt [9].
an exemption for young innovative companies (hereinafter ‘measure 3’): 50 % exemption from payroll tax for companies qualifying as ‘young innovative companies’ [7] and paying the salaries of their scientific staff.
Det fastlagte loft for støtteintensitet, som er på 35 %, anvendes på udviklingsaktiviteter på prækonkurrencestadiet [10].
The budget allocated to measure 3 was estimated at EUR 20000000.
Årsager til at indlede den formelle undersøgelsesprocedure
Payroll tax is withheld at source on employees' salaries by all employers and paid to the State.
Undersøgelsen afslørede uregelmæssigheder med hensyn til bestemmelserne i den belgiske lovgivning, der ligger til grund for foranstaltning 3, og dennes gennemførelse.
The three measures referred to in recital 8 exempt the companies concerned from paying part of the payroll tax withheld on the salaries of the researchers identified in recital 8 points (a) and (b) and the scientific staff identified in recital 8 point (c).
Kommissionen indledte derfor den formelle undersøgelsesprocedure med hensyn til følgende elementer:
In the Decision the Commission took the view that measures 1 and 2 were general measures that did not constitute State aid within the meaning of Article 107(1) TFEU.
Belgien havde ikke truffet de nødvendige foranstaltninger for at bringe sin lovgivning i overensstemmelse med EU-retten.
Measure 3 did count as State aid within the meaning of Article 107(1) TFEU but on investigation was found to be compatible with the internal market in accordance with the criteria set out in Commission Regulation (EC) No 70/2001 [8].
De relevante bestemmelser i den nationale lovgivning henviste ingenlunde til de forskningskategorier, der er defineret i EU-bestemmelserne.
Article 5a of Regulation (EC) No 70/2001 sets out the rules on aid for research and development.
Der blev først skabt overensstemmelse med EU-retten i juni 2013 [11]
Measure 3 was qualified as aid for R&D projects whose eligible costs were personnel costs in respect of staff employed on a research project [9].
Belgien havde ikke ændret ordningen før den 1. januar 2008 for at bringe den i overensstemmelse med de passende foranstaltninger, som Kommissionen havde foreslået, og som Belgien havde accepteret [12]
The aid intensity ceiling of 35 % is the ceiling applicable to pre-competitive development projects [10].
Belgien havde ikke anmeldt ændringerne og forlængelsen af ordningen til Kommissionen, hvorfor støtten var ulovlig [13], og
Grounds for initiating the formal investigation procedure
Belgien havde ikke i løbet af forundersøgelsen givet tilstrækkeligt med oplysninger vedrørende individuelt udbetalt støtte.
The monitoring exercise identified some irregularities in respect of both the provisions of Belgian law establishing measure 3 and its implementation.
I indledningsafgørelsen overvejede Kommissionen desuden, hvilket retsgrundlag der skulle ligge til grund for analysen af foreneligheden af den ulovligt tildelte støtte inden for rammerne af ordningen med det indre marked.
The Commission therefore initiated the formal investigation procedure in the light of the following factors:
I betragtning 40 i indledningsafgørelsen fandt Kommissionen, at støtten burde undersøges på grundlag af Fællesskabets rammebestemmelser for statsstøtte til forskning og udvikling og innovation (»Rammebestemmelserne for FUI« [14]).
Belgium had failed to adopt the necessary measures to bring its legislation into line with Union law.
BEMÆRKNINGER FRA DE BELGISKE MYNDIGHEDER
The relevant provisions of national law did not contain any reference to the categories of research laid down in the EU legislation.
Det skal bemærkes, at de belgiske myndigheder i løbet af forundersøgelsen har anerkendt hverken at have ændret den nationale lovgivning for at indarbejde en henvisning til de forskningskategorier, som er nævnt i betragtning 13, litra a), eller at have anmeldt ændringerne af ordningen eller forlængelsen af ordningen ud over den 4. juli 2011.
They were not brought into line until June 2013 [11];
Ved breve af 3. marts og 1. april 2014 fremsendte de belgiske myndigheder listen over de virksomheder, der havde været omfattet af en fritagelse for lønsumsafgift mellem 2006 og 2013 (seneste tilgængelige skatteoplysninger).
Belgium had failed to amend the scheme to bring it into line before 1 January 2008 with the appropriate measures proposed by the Commission and accepted by Belgium [12];
231 virksomheder var omfattet af ordningen i perioden.
Belgium had failed to notify the Commission of either the amendment or the extension of the scheme and had therefore implemented unlawful aid [13]; and
I brev af 3. marts 2014 anførte de belgiske myndigheder ligeledes, at de var ved at undersøge ordningens forenelighed med Kommissionens forordning (EU) nr. 651/2014 [15], navnlig artikel 25 vedrørende støtte til FoU-projekter.
during the monitoring exercise, Belgium failed to produce sufficient information on the individual aid paid out.
De belgiske myndigheder har ikke meddelt Kommissionen resultatet af deres undersøgelse.
The Commission also examined in the opening decision the question of the applicable legal basis for analysing the compatibility with the internal market of the aid granted unlawfully under the scheme.
BEMÆRKNINGER FRA TREDJEPARTER
In recital 40, it concluded that the aid should be analysed in the light of the Community framework for State aid for research and development and innovation (hereinafter ‘the R&D&I Framework’) [14].
Virksomheden D39S, som er et FoU-center, der er aktivt inden for elektronik og telekommunikation, anførte, at fritagelsen for lønsumsafgift er en vigtig støtte, som gør det muligt for unge virksomheder at ansætte yderligere personale.
COMMENTS BY THE BELGIAN AUTHORITIES
Fordelene ved denne fritagelse har gjort det muligt for centret at styrke sine FoU-aktiviteter, samtidig med at det hurtigt har kunnet reagere på markedets efterspørgsel.
During the screening exercise, the Belgian authorities acknowledged that they had failed to amend the national legislation to include a reference to the categories of research as referred to in recital 13(a), to notify the amendments to the scheme (believing that they had been made in the spirit of the Decision) and to notify the Commission that the scheme had been extended beyond 4 July 2011.
VURDERING AF STØTTEN
By letters dated 3 March and 1 April 2014, the Belgian authorities sent the list of companies that had benefited from the exemption from payroll tax between 2006 and 2013 (most recent tax data available).
Eksistensen af statsstøtte som omhandlet i artikel 107, stk. 1, i TEUF
A total of 231 companies had benefited from the scheme over the period as a whole.
I henhold til artikel 107, stk. 1, i TEUF 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 det indre marked, i det omfang den påvirker samhandelen mellem medlemsstaterne«.
The Belgian authorities also stated in their letter dated 3 March 2014 that they were looking into the compatibility of the scheme with Commission Regulation (EU) No 651/2014 [15] and in particular Article 25 thereof on aid to research and development projects.
En national foranstaltning udgør således statsstøtte, hvis følgende betingelser alle er opfyldt, nemlig at: i) foranstaltningen giver modtageren en økonomisk fordel, ii) fordelen kan tilskrives en stat, iii) fordelen er selektiv og iv) foranstaltningen fordrejer eller truer med at fordreje konkurrencen og kan påvirke samhandelen mellem medlemsstater.
The Belgian authorities have not informed the Commission of the outcome of this exercise.
Idet ordningen bidrager til finansieringen af disse virksomheders FoU-udgifter, giver den dem en økonomisk fordel.
COMMENTS BY THIRD PARTIES
Da de støttemodtagende virksomheder er aktive på EU-markedet, kan ordningen påvirke konkurrencen og samhandelen mellem medlemsstaterne.
The firm D39S, a research and development centre in the electronics and telecommunications sector, stated that the exemption from payroll tax provided significant support to young innovative companies enabling them to hire additional staff.
I beslutningen af 4. juli 2006 blev det fastlagt, at ordningen udgjorde statsstøtte [16].
The exemption had allowed it to increase its research and development activity while still responding quickly to market demands.
Kommissionen fandt i indledningsafgørelsen, at Belgien har ydet ulovlig støtte ved at undlade at meddele forhøjelsen af procentsatsen for fritagelse for lønsumsafgift (forhøjelse fra 50 til 75 % ved lov af 27. marts 2009 om økonomisk genopretning og fra 75 til 80 % ved lov af 17. juni 2013 om finansielle bestemmelser og bestemmelser om bæredygtig udvikling) og forlængelsen af ordningen ud over den 4. juli 2011 (i beslutningen af 4. juli 2006 blev der i første omgang fastsat en varighed på 5 år).
According to Article 107(1) TFEU ‘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 shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
Belgien har ikke bestridt Kommissionens vurdering og har i løbet af den formelle undersøgelsesprocedure indleveret de oplysninger vedrørende støtte til de virksomheder, der har været omfattet af ordningen, som har været nødvendige for Kommissionens forenelighedsanalyse.
For a national measure to be qualified as State aid, the following cumulative criteria therefore have to be met: (i) the measure must confer an economic advantage on its recipient; (ii) the advantage must be imputable to the State; (iii) the advantage must be selective; and (iv) the measure must distort or threaten to distort competition and be likely to affect trade between Member States.
Vurdering af støttens forenelighed med det indre marked
In the case at hand, the exemption from payroll tax granted to young innovative companies is a tax measure financed by state resources.