natgillin/translations-raw huggingface dataset:
The Danish authorities themselves point out that the holdings do not set the prices, and it is therefore not a valid argument to claim that because the primary producers do not have the option of passing on the increases in production costs, the condition has been met that a substantial increase in production costs cannot be passed on to consumers without resulting in a substantial sales reduction.
Tehtud analüüsist ilmneb, et kõnealuse ülempiiriga seotud abi ei saa kuulutada siseturuga kokkusobivaks, kuna Taani ametiasutused ei olnud suutelised tõendama 25000 m3 suurusele veekogusele vastava maksu ülempiiri vajalikkust ja proportsionaalsust ega vastavust kõikidele kriisiabi ajutises raamistikus sätestatud tingimustele.
It is therefore clear that as regards primary production, the Danish authorities cannot demonstrate that all the conditions in point 158 of the Environmental Guidelines have been met, which is a condition for considering the aid as necessary.
Seega ei saa komisjon loobuda kõikidest menetluse algatamise otsuses väljendatud kahtlustest ja peab tegema otsuse, et kõnealune abi ei ole siseturuga kokkusobiv.
As regards the agricultural product processing sector, the Commission has already stated that reducing the tax by two thirds does not constitute State aid, but has yet to establish whether the tax ceiling meets the relevant conditions in the Environmental Guidelines.
TAGASINÕUDMINE
Here it must be stressed that recitals 90-100 equally apply to enterprises that process agricultural products.
Vaidlusalust meedet rakendati ilma sellest ELi toimimise lepingu artikli 108 lõike 3 kohaselt komisjoni eelnevalt teavitamata.
Furthermore, the Danish authorities themselves acknowledge that it is not possible to document that the condition of necessity under point 158 has been met in each individual case (see recital 50), and that their figures (on the grant equivalent of the aid) do not change this conclusion as the figures do not help determine whether the environmental tax without the reduction (i.e. without the ceiling) would lead to a substantial increase in production costs in the agricultural product processing sector.
Seega on tegemist õigusvastase abiga.
As regards point 159(a) of the Environmental Guidelines, the Commission finds that the condition of comparing the best performing technique within the EEA is not relevant in this case., given that it was already stated in recital 98 that the EEA agreement does not apply to the agricultural sector, and this case is not about introducing technologies or reducing pollution, but rather involves surveys of water resources with an eye to better management and water extraction.
Määruse (EL) nr 2015/1589 artikli 16 lõikes 1 on sätestatud, et kui ebaseadusliku abi korral tehakse negatiivne otsus, nõuab komisjon, et kõnealune liikmesriik peab võtma kõik vajalikud meetmed, et abisaajalt (vaadeldaval juhul ettevõtjatelt, kelle suhtes kohaldati 25000 m3 suurusele veekogusele vastavat ülempiiri) abi tagasi saada.
With regard to point 159(b), the Commission notes that the Danish authorities themselves acknowledge that some enterprises may have paid less than 20 % of the tax.
Taani ametiasutused esitasid erinevaid väiteid (vt põhjendused 55–59) tagasimaksmise põhimõtte vaidlustamiseks.
The Danish authorities' argument that the Commission ought to take the average into account is unacceptable.
Nende väidetega ei ole komisjonil võimalik nõustuda.
From the wording of point 159(b) it is clear that the sole exception to the condition that at least 20 % of the tax must be paid is if the aid causes only limited distortion of competition, and applying an average is in no way sufficient to demonstrate that this is the case.
Küsimus ei ole selles, kas konkurentsimoonutus on väikese ulatusega või mitte (vt põhjendus 55), vaid selles, et see on olemas.
Finally, as regards point 159(c), the Danish authorities have not provided any information documenting that agreements regarding environmental protection objectives have been concluded.
Alates selle tekkimise hetkest tuleb see lõpetada, teisisõnu tuleb taastada konkurentsiolukord, mis kehtis enne abi andmist.
In light of the considerations in recitals 89 to 109, the Commission cannot conclude that all relevant conditions in the Environmental Guidelines have been met, and the doubts it expressed in the opening decision have therefore not been dispelled.
Euroopa Kohus on sõnastanud põhimõtte, mille kohaselt tagasimaksmise eesmärk on taastada olukord, mis kehtis enne abi andmist.
With regard to the Danish authorities' reference to the Temporary Crisis Framework, the Commission found it necessary, in the original version that applied from 17 December 2008, to temporarily authorise limited aid falling under Article 87(1) (because it exceeded the de minimis ceiling) and to declare it compatible with the internal market under Article 107(3)(c) TFEU, provided that all the following conditions were met:
Euroopa Kohus on samuti sedastanud, et tagasinõudmine on abi ebaseaduslikkuse loogiline tagajärg ning seetõttu ei saa seda käsitada ebaproportsionaalsena võrreldes aluslepingu riigiabi hõlmavate sätete rikkumisega, vastupidiselt sellele, mida väidavad Taani ametiasutused.
the aid does not exceed a cash grant of EUR 500000 per undertaking; all figures used must be gross, that is, before any deduction of tax or other charge; where aid is awarded in a form other than a grant, the aid's grant equivalent is the basis for the aid amount;
Väite, mis hõlmab eelise puudumist võrreldes konkurentidega (vt põhjendus 57), lükkavad ümber kaalutlused, mis on seotud eelise olemasoluga (vt põhjendus 64) ja selle kasutamisega, mis on seotud abisaajate tasumata maksusummadega (vt põhjendused 85 ja 119).
the aid is granted in the form of a scheme;
Ja lõpuks ei saa Taani ametiasutused väita, et tagasimaksmine tekitaks konkurentsimoonutuse võrreldes nende ettevõtjatega, kes koguvad pinnavett.
the aid is granted to firms which were not in difficulty on 1 July 2008 (whereby ‘firm in difficulty’ for large companies is a firm as defined in point 2.1 of the Community guidelines on State aid for rescuing and restructuring firms in difficulty, and for SMEs it is a firm as defined in Article 1(7) of Commission Regulation (EC) No 800/2008; it may be granted to firms that were not in difficulty at that date but entered in difficulty thereafter as a result of the global financial and economic crisis;
Maksu kohaldamine on piiratud põhjavee ammutamisega ning ei hõlma pinnavee kogumist.
the aid scheme does not apply to firms active in the fisheries sector;
Seoses põhjenduses 58 esitatud küsimusega, mis hõlmab abisaajate õigustatud ootusi, on komisjon juba ümber lükanud Taani ametiasutuste väite, mille kohaselt võimalike abisaajate valdav enamik ei saanud eeldada, et maksukava alusel antakse neile eelis konkurentsiõiguse tähenduses, kuna samalaadseid makse teistes liikmesriikides ei kohaldata (vt põhjendus 119).
the aid is not export aid or aid favouring domestic over imported products;
Võttes arvesse, et Taani ametiasutused nimetavad õiguspärase ootuse küsimust, mis on tihedalt seotud abi õiguspärasusega, meenutab komisjon, et kohtupraktika kohaselt ei saa abisaajatel põhimõtteliselt tekkida õiguspäraseid ootusi sellise abi õiguspära suhtes, kui abi on antud vastavalt EÜ aluslepingu artikli 88 (praeguse ELi toimimise lepingu artikli 108) sätetele ning kohusetundlik ettevõtja peaks tavapäraselt olema suuteline veenduma, et kõnealust menetlust on järgitud.
the aid is granted no later than 31 December 2010;
Seejuures, kui abi on antud ilma sellest komisjonile teatamata, „…mistõttu see on EÜ aluslepingu artikli 88 lõike 3 kohaselt ebaseaduslik, ei saa abisaajal sel juhul olla õiguspärast ootust, et abi on antud seaduslikult“.
prior to granting the aid, the Member State obtains a declaration from the undertaking concerned, in written or electronic form, about any other de minimis aid and aid pursuant to this measure received during the current fiscal year and checks that the aid will not raise the total amount of aid received by the undertaking during the period from 1 January 2008 to 31 December 2010, to a level above the ceiling of EUR 500000;
Taani peab seega, sõltumata esitatud märkustest, võtma kõik vajalikud meetmed selleks, et nõuda abisaajatelt tagasi siseturuga kokkusobimatu abi.
the aid scheme does not apply to undertakings active in the primary production of agricultural products as defined in Article 2(2) of Commission Regulation (EC) No 1857/2006; it may apply to undertakings active in the processing and marketing of agricultural products as defined in Article 2(3) and (4) of that Regulation unless the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned, or the aid is conditional on being partly or entirely passed on to primary producers.
Vaadeldaval juhul vastab sellise abi suurus maksusumma, mida abisaaja oleks pidanud maksma vee ammutamisloale kantud veekoguse eest, ja 25000 m3 suuruse veekoguse eest tegelikult makstud maksusumma vahele.
A further condition was attached to these conditions, stating that the temporary aid measures could not be cumulated with de minimis aid granted for the same eligible costs.
Vastavalt komisjoni teatise „Ebaseaduslik ja ühisturuga kokkusobimatu riigiabi: abi tagasinõudmist käsitlevate komisjoni otsuste tõhus rakendamine liikmesriikides“ punktile 42 peab Taani täitma käesolevas otsuses esitatud nõuded nelja kuu jooksul alates käesolevast otsusest teatamisest.
If an enterprise had already received de minimis aid prior to the entry into force of the Temporary Crisis Framework, the total of the aid under the Framework and the de minimis aid could not exceed EUR 500000 in the period from 1 January 2008 to 31 December 2010.
Määruse (EÜ) nr 794/2004 sätete kohaselt arvestatakse abisummale juurde kogunenud intressid.
On 28 October 2009 the Temporary Crisis Framework was expanded to include primary agricultural production.
Käesolev otsus jõustub viivitamatult, välja arvatud sellise abi puhul, mis andmise hetkel vastas kõikidele nõukogu määruse (EÜ) nr 994/98 artiklis 2 sätestatud vähese tähtsusega abi tingimustele,
Before the aid was granted, the Member State was to obtain a declaration from the undertaking concerned, in written or electronic form, about any other de minimis aid and aid pursuant to the relevant measure received during the current fiscal year and check that the aid would not raise the total amount of aid the undertaking received during the period from 1 January 2008 to 31 December 2010 to a level above the ceiling of EUR 15000.
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
Aid to enterprises active in the primary production of agricultural products could not be set on the basis of the price or volume of products put on the market.
Artikkel 1
The temporary aid measures could not be cumulated with the de minimis aid granted for the same eligible costs.
24. septembri 2009. aasta kodifitseeritud seaduse nr 935 artikli 24 alusel kehtestatud maksumäära kahe kolmandiku võrra vähendamise näol sama seaduse artikli 24b alusel ei ole tegemist riigiabiga Euroopa Liidu toimimise lepingu artikli 107 lõike 1 tähenduses.
If an enterprise had already received de minimis aid for primary production prior to the entry into force of the Temporary Crisis Framework, the combined amount of the aid under the Framework for primary production and the de minimis aid could not exceed EUR 15000 in the period from 1 January 2008 to 31 December 2010.
Artikkel 2
The Temporary Crisis Framework, which also covers primary production, was extended until 31 December 2011.
24. septembri 2009. aasta kodifitseeritud seaduse nr 935 artiklis 24b sätestatud 25000 m3 veekogusele vastava ülempiiri näol on tegemist riigiabiga Euroopa Liidu toimimise lepingu artikli 107 lõike 1 tähenduses.
In order to be eligible for aid, beneficiaries had to not only meet the conditions in recitals 112 (with the exception of the condition in (h)), 113 and 114, but also have submitted a complete application no later than 31 December 2010 under a national aid scheme approved by the Commission under the Temporary Crisis Framework (no later than 31 March 2011 as regards enterprises active in primary agricultural production).
Artikkel 3
Any national aid scheme under which aid was granted after 31 December 2010 had to be notified by the Member State and approved by the Commission under Article 108(3) TFEU.
Abi näol, mis tuleneb 24. septembri 2009. aasta kodifitseeritud seaduse nr 935 artiklis 24c sätestatud maksuvabastusest vee ammutamislubade puhul, mis hõlmavad veekogust kuni 6000 m3, ei ole tegemist riigiabiga Euroopa Liidu toimimise lepingu artikli 107 lõike 1 tähenduses.
Based on the information which the Danish authorities have submitted in the context of the examination procedure, the Commission cannot conclude that all the conditions in the Temporary Crisis Framework have been met, for the following reasons:
Artikkel 4
the Temporary Crisis Framework did not apply to primary agricultural production between 17 December 2008 and 28 October 2009.
Abi, mis tuleneb 24. septembri 2009. aasta kodifitseeritud seaduse nr 935 artiklis 24b sätestatud 25000 m3 veekogusele vastava ülempiiri kehtestamisest, on Taani ametiasutused andnud õigusvastaselt, rikkudes Euroopa Liidu toimimise lepingu artikli 108 lõike 3 sätteid, ning selle näol on tegemist siseturuga kokkusobimatu riigiabiga.
Therefore it cannot form the basis for the compatibility of the tax exemption for the sector;
Artikkel 5
the information from the Danish authorities still does not make it possible to determine whether the criterion for firms in difficulty has been met;
24. septembri 2009. aasta kodifitseeritud seaduse nr 935 artiklis 24b sätestatud 25000 m3 veekogusele vastava ülempiiri kehtestamisest tuleneva abi näol ei ole tegemist riigiabiga, kui see vastab abi andmise hetkel kehtinud määruse (EMÜ) nr 994/98 artikli 2 sätete alusel vastu võetud määruses ette nähtud tingimustele.
nothing in this information suggests that the criterion in Article 107 has been met, which requires statements to have been collected on de minimis aid already received or aid received under the Temporary Crisis Framework;
Artikkel 6
as there are no statements, it is impossible to check whether the ceiling laid down in the Temporary Crisis Framework has been complied with in cases where de minimis aid has also been granted, regardless of the grant equivalent of the exemption, not least because the check on compliance with the de minimis ceiling also needs to be viewed with caution (see recital 63);
Taani on kohustatud artiklis 4 osutatud abi abisaajatelt tagasi nõudma.
in order to receive aid within the context of the Temporary Crisis Framework in 2011, beneficiaries had to have submitted, no later than 31 December 2010 (or 31 March 2011 for the primary agricultural production sector), a complete application under a national aid scheme notified to and approved by the Commission.
Tagasinõutavatelt summadelt tuleb tasuda intressi alates kuupäevast, mil need anti abisaajate käsutusse, kuni nende täieliku tagasimaksmiseni.
The Danish authorities themselves acknowledge that at that time they had not made use of the options available under the Temporary Crisis Framework.
Intressid arvutatakse määruse (EÜ) nr 794/2004 V peatükis sätestatud korra kohaselt.
The non-notified aid pointed out by the Danish authorities (see recital 53) is therefore not the only condition in the Temporary Crisis Framework which has not been met.
Artikkel 7
In light of the above, a tax ceiling set at a volume of 25000 m3 cannot be considered as eligible for a derogation from the Treaty's provisions (which in any case should have been a derogation under Article 107(3)(b) and not under Article 107(3)(c), on the basis of the Temporary Crisis Framework).
Artiklis 4 osutatud abi nõutakse tagasi viivitamata ja tõhusalt.
The Danish authorities' other arguments
Taani tagab käesoleva otsuse täitmise nelja kuu jooksul alates otsuse teatavakstegemise kuupäevast.
The question of the beneficiaries' legitimate expectations (see recital 58) does not affect the assessment of the ceiling's compatibility with the internal market.
Artikkel 8
The Danish authorities must obtain the Commission's approval before they introduce an aid scheme.
Kahe kuu jooksul pärast käesoleva otsuse teatavakstegemist esitab Taani järgmise teabe:
The fact that there is no corresponding tax in the other Member States (see recital 58) does not mean that those affected by the ceiling did not receive an advantage.
loetelu isikutest, kes said artiklis 4 osutatud abi ja abi kogusumma iga abisaaja kohta;
This ceiling meant that, in absolute terms, they had at their disposal extra resources to carry out their business on a competitive market.
igalt abisaajalt, kellele antud abi suhtes ei saa kohaldada vähese tähtsusega abi eeskirja, tagasi nõutav kogusumma (põhisumma ja intress);
The fact that no complaints about the scheme have been submitted does not in any way mean that the ceiling does not constitute State aid that is incompatible with the internal market.
käesoleva otsuse täitmiseks juba võetud meetmete ja kavandatud meetmete üksikasjalik kirjeldus;
CONCLUSION
dokumendid, mis tõendavad, et abisaajatele on antud korraldus abi tagasi maksta.
The Commission finds that reducing the tax by two thirds (see Section 24b) does not constitute State aid under Article 107(1) TFEU, given that the beneficiaries do not receive an advantage in relation to those paying the full tax under the provisions of Section 24a, and that the full exemption under Section 24c does not constitute State aid under Article 107(1) TFEU on grounds relating to the need for good administrative management of the scheme (the amounts are too insignificant to be recovered).
Taani teavitab komisjoni käesoleva otsuse täitmiseks võetud riiklike meetmete edenemisest, kuni artiklis 4 viidatud abi on täies ulatuses tagasi makstud.
The Commission finds, however, that the tax ceiling set at a volume of 25000 m3 (see Section 24b) constitutes State aid under Article 107(1) TFEU and that Denmark has illegally applied this ceiling in contravention of Article 108(3) TFEU.
Taani esitab komisjoni taotlusel viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatavate meetmete kohta.
The analysis shows that the aid resulting from the ceiling cannot be declared compatible with the internal market, because the Danish authorities have been unable to demonstrate either the necessity and proportionality of a tax ceiling set at 25000 m3 or the fulfilment of all conditions in the Temporary Crisis Framework.
Lisaks esitab Taani üksikasjalikud andmed abisaajatelt juba tagasi saadud abisummade ja intressi kohta.
As the doubts expressed in the opening decision have not been dispelled, the Commission finds the aid is incompatible with the internal market.
Artikkel 9
RECOVERY
Käesolev otsus on adresseeritud Taani Kuningriigile.
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) TFEU.
Brüssel, 16. oktoober 2017
It therefore constitutes unlawful aid.
Komisjoni nimel
Under Article 16(1) of Regulation (EU) 2015/1589, where negative decisions are taken in cases of unlawful aid, the Commission is to decide that the Member State concerned must take all necessary measures to recover the aid from the beneficiaries (in this case, all beneficiaries of the tax ceiling set at 25000 m3).
Phil Hogan
The Danish authorities have presented a series of arguments against carrying out a recovery (see recitals 55 to 59).
Alates 1. detsembrist 2009 muutusid Euroopa Ühenduse asutamislepingu artiklid 87 ja 88 vastavalt Euroopa Liidu toimimise lepingu artikliteks 107 ja 108.
The Commission cannot accept these arguments.
Sätted on sisult identsed.
The question is not whether the distortion of competition is minimal (see recital 55) but whether it exists.
Käesolevas otsuses tuleks vajaduse korral käsitada viiteid ELi toimimise lepingu artiklitele 107 ja 108 viidetena EÜ asutamislepingu artiklitele 87 ja 88.
Once this has been established, the distortion must be eliminated in such a way that the competitive situation will be restored to how it was before the aid was granted.
Euroopa Liidu toimimise lepinguga tehti terminoloogiasse teatavaid muudatusi: „ühendus“ asendati „liiduga“, „ühisturg“ „siseturuga“ ja. „Esimese Astme Kohus“ „Üldkohtuga“.
The Court of Justice has upheld the principle that the objective of the recovery is specifically to restore the situation that existed on the market before the aid was granted.
Käesolevas otsuses kasutatakse läbivalt Euroopa Liidu toimimise lepingu terminoloogiat.
It has also declared that recovery is the logical consequence of aid having been found to be unlawful, and that recovering the aid is therefore not disproportionate in relation to the Treaty's provisions concerning State aid, contrary to the Danish authorities' claim.
Selle menetluse puhul leidis komisjon, et vaadeldava maksukorralduse näol ei ole tegemist riigiabiga.
The argument that no advantage was gained in relation to competitors (see recital 57) is without substance in light of the conclusion concerning the existence of an advantage (recital 64) and the fact that beneficiaries were able to use the unpaid amounts for other purposes (recitals 85 and 119).
Kiri SG-Greffe (2012) D/5011.
Finally, the Danish authorities wrongly claim that recovery will create a distortion of competition in relation to enterprises that extract surface water.
ELT C 114, 19.4.2012, lk 4.
The tax only applies to the extraction of groundwater, and therefore it does not concern the extraction of surface water.
Mõiste „üldised veevarustussüsteemid“ hõlmab riiklikke või eraõiguslikke rajatisi, mille abil varustatakse joogiveega vähemalt 10 leibkonda.
As regards the question of the beneficiaries' legitimate expectations in recital 58, the Commission has already rejected the Danish authorities' argument that the vast majority of the potential beneficiaries could not possibly have anticipated that the scheme could give them an advantage according to State aid rules because there are no comparable taxes in other Member States (see recital 119).
Komisjoni 20. detsembri 2007. aasta määrus (EÜ) nr 1535/2007, milles käsitletakse EÜ asutamislepingu artiklite 87 ja 88 kohaldamist vähese tähtsusega abi suhtes põllumajandustoodete tootmise sektoris (ELT L 337, 21.12.2007, lk 35).
Regarding the principle of legitimate expectations referred to by the Danish authorities, which is closely linked to the aid's lawfulness, the Commission points out that according to established case-law, in principle beneficiaries may only entertain a legitimate expectation that the aid is lawful if it has been granted under the procedure laid down in Article 88 TEU (currently Article 108 TFEU), and a diligent economic operator should normally be able to determine whether that procedure has been followed.
Komisjoni 15. detsembri 2006. aasta määrus (EÜ) nr 1998/2006, milles käsitletakse asutamislepingu artiklite 87 ja 88 kohaldamist vähese tähtsusega abi suhtes (ELT L 379, 28.12.2006, lk 5).
If aid is granted without prior notification to the Commission, ‘... so that it is unlawful under Article 88(3) TEC, the recipient of the aid cannot have at that time a legitimate expectation that its grant is lawful’.
ELT C 82, 1.4.2008, lk 1.
Denmark must therefore take all necessary measures to recover the incompatible aid from the beneficiaries, regardless of its comments.
ELT C 319, 27.12.2006, lk 1.
This case concerns the difference between the amount that ought to have been paid in tax on the basis of the volume for which a permit was granted and the amount that was paid on a volume of 25000 m3.
ELT C 16, 22.1.2009, lk 1.