natgillin/translations-raw huggingface dataset:
The tax was introduced in 2009 and was intended to be collected until 2017, but it was repealed on 31 December 2011.
Za svaki je sektor potrebno dostaviti podatke o najučinkovitijim metodama unutar Europskog gospodarskoga prostora za smanjenje one štete za okoliš na koju je porez usmjeren.
According to point 155 of the Environmental Guidelines, when analysing tax schemes which include elements of State aid in the form of reductions of or exemptions from such tax, the Commission is to analyse in particular the necessity and proportionality of the aid and its effects at the level of the economic sectors concerned.
Komisija je utvrdila da većina navedenih zahtjeva nije relevantna u odnosu na okolnosti koje se primjenjuju na predmetnu gornju granicu.
Point 156 specifies that for this purpose the Commission is to rely on information provided by Member States.
Danska je dostavila informacije o korisnicima gornje granice s obzirom na količine propisane dozvolama.
Information should include, on the one hand, the respective sector(s) or categories of beneficiaries covered by the exemptions or reductions and, on the other hand, the situation of the main beneficiaries in each sector concerned and how the taxation may contribute to environmental protection.
Iz tih informacija proizlazi da je u sektoru primarne proizvodnje srednja količina obuhvaćena dozvolama za crpljenje vode 2009. iznosila otprilike 35600 m3, 2010.
The exempted sectors should be properly described and a list of the largest beneficiaries for each sector should be provided.
36300 m3, a 2011.
For each sector, information should be provided as to the best performing techniques within the EEA regarding the reduction of the environmental harm targeted by the tax.
Jedini kriterij s popisa iz točke 156.
The Commission notes that most of these provisions are not relevant with respect to the ceiling in this case.
Smjernica za zaštitu okoliša koji se zaista može ocjenjivati jest način na koji oporezivanje može pridonijeti zaštiti okoliša.
The Danish authorities have sent information about the enterprises benefiting from the ceiling on the permitted extraction volumes.
U tom je pogledu Komisija utvrdila da porez sam po sebi može pridonijeti zaštiti okoliša na način da omogućuje financiranje inventara vodnih resursa u svrhu njihova boljeg upravljanja.
It follows from this information that the average volume for which a permit was issued in the primary production sector was approximately 35600 m3 in 2009, 36300 m3 in 2010 and 39000 m3 in 2011.
Nadalje, kako je navedeno u točki 157.
In the agricultural product processing sector the average volumes were approximately 262000 m3 in 2009, 250000 m3 in 2010 and 217000 m3 in 2011.
Smjernica za zaštitu okoliša, potpore u obliku smanjenja ili izuzeća od poreza za zaštitu okoliša moraju biti nužne i razmjerne.
The Danish authorities have also submitted a list of some of the processing enterprises with the largest extraction permits, but nevertheless it cannot automatically be stated that these enterprises can be presumed to have benefited the most from the ceiling, given that the ceiling does not concern the volume that is consumed but the volume that, purely theoretically, can be extracted, which means that an enterprise which has only consumed small volumes over the course of the year is in fact not likely to gain a large advantage from the ceiling if it is taxed on the volume it is permitted to extract.
U točki 158.
The examination of the best performing techniques within the EEA for reducing environmental harm is likewise irrelevant, because the EEA agreement does not apply to the agricultural sector.
Smjernica za zaštitu okoliša pojašnjeno je da Komisija smatra potpore nužnima ako su zadovoljeni sljedeći kumulativni uvjeti:
Also, 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.
izbor korisnika mora biti zasnovan na objektivnim i transparentnim kriterijima, a potpore moraju u načelu biti dodijeljene na isti način za sve tržišne natjecatelje u istom sektoru, odnosno na istome mjerodavnom tržištu ako se nalaze u sličnoj činjeničnoj situaciji;
The only criterion in point 156 that is relevant is the way in which the tax contributes to environmental protection.
porez za zaštitu okoliša bez smanjenja mora voditi znatnom povišenju proizvodnih troškova za svaki sektor ili kategoriju pojedinačnih korisnika;
The Commission notes in that context that, generally speaking, the tax can contribute to environmental protection by contributing to funding surveys of water resources with an eye to managing them better.
znatno povišenje proizvodnih troškova ne može se prenijeti na potrošače bez pojave znatnih smanjenja prihoda od prodaje; u tom smislu države članice mogu dati procjene, inter alia, elastičnosti cijena proizvoda predmetnog sektora na mjerodavnom zemljopisnom tržištu, kao i procjene iznosa izgubljenih prihoda od prodaje i/ili smanjenih prihoda poduzetnika iz određenog predmetnog sektora odnosno kategorije.
Moreover, aid in the form of reductions of or exemptions from environmental taxes must be necessary and proportional — see point 157 of the Environmental Guidelines
U točki 159.
Point 158 specifies that the Commission considers the aid to be necessary if the following cumulative conditions are met:
Smjernica za zaštitu okoliša utvrđeno je da Komisija smatra potporu razmjernom ako je zadovoljen jedan od sljedećih uvjeta:
the choice of beneficiaries must be based on objective and transparent criteria, and the aid must be granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation;
program postavlja kriterije koji osiguravaju da svaki pojedini korisnik plati dio punog iznosa nacionalnog poreza koji je općenito razmjeran učinkovitosti zaštite okoliša svakog pojedinog korisnika u usporedbi s učinkovitošću povezanom s najučinkovitijom metodom unutar Europskog gospodarskog prostora; prema programu potpore svaki poduzetnik koji dosegne razinu najučinkovitije metode najviše što može ostvariti jest smanjenje koje odgovara povećanju proizvodnih troškova zbog poreza, koristeći se najučinkovitijom metodom, a predmetno se smanjenje ne može prenijeti na potrošače; svaki poduzetnik koji ima lošiju učinkovitost zaštite okoliša ostvaruje manje smanjenje, razmjerno svojoj učinkovitosti u području zaštite okoliša;
the environmental tax without reduction must lead to a substantial increase in production costs for each sector or category of individual beneficiaries;
korisnici potpora plaćaju najmanje 20 % nacionalnog poreza, osim ako se niža stopa može opravdati uz uvjet ograničenog narušenja tržišnog natjecanja;
the substantial increase in production costs cannot be passed on to customers without leading to important sales reductions.
smanjenja ili izuzeća uvjetovana su zaključenjem sporazuma između države članice i poduzetnika ili udruženja poduzetnika – primatelja potpore, kojima se poduzetnici ili udruženja poduzetnika obvezuju na postizanje ciljeva zaštite okoliša koji imaju isti učinak kao i kad bi se primjenjivala točka (a) ili (b), odnosno najmanja razina poreza u Zajednici.
In this respect, Member States may provide estimations of, inter alia, the product price elasticity of the sector concerned in the relevant geographic market as well as estimates of lost sales and/or reduced profits for the companies in the sector/category concerned.
Takvi sporazumi ili obveze mogu se odnositi, među ostalim, na smanjenje potrošnje energije, smanjenje emisija ili kakvu drugu mjeru zaštite okoliša te moraju zadovoljavati sljedeće uvjete:
Point 159 specifies that the Commission considers the aid to be proportional if one the following conditions is met:
i. bit sporazuma mora ispregovarati svaka država članica te se moraju posebno navesti ciljevi i ustanoviti vremenski raspored za njihovo postizanje;
the scheme lays down criteria ensuring that each individual beneficiary pays a proportion of the national tax level which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
države članice moraju osigurati neovisan i pravodoban nadzor nad obvezama zaključenima u tim sporazumima;
aid beneficiaries pay at least 20 % of the national tax, unless a lower rate can be justified in view of a limited distortion of competition;
Osim toga, ta ostvarena ušteda omogućuje im da smanje svoje proizvodne troškove, što, in fine, može narušiti trgovinu poljoprivrednim proizvodima, koja je znatna na europskoj i svjetskoj razini.
the reductions or exemptions are conditional on the conclusion of agreements between the Member State and the recipient undertakings or associations of undertakings whereby the undertakings or associations of undertakings commit themselves to achieve environmental protection objectives which have the same effect as if point (a) or (b) or the Community minimum tax level were applied.
Odluka C-30/2009, na koju se pozivaju danska nadležna tijela (vidjeti uvodnu izjavu 44.) slijedi istu logiku jer je u njezinoj točki 35. istaknuto da izuzeće od poreza odobreno za određeni proizvod (cement) narušava ili može narušiti tržišno natjecanje na tržištima na kojima se predmetni proizvod natječe s ostalim proizvodima te može imati učinak na trgovinu između država članica jer se cementom trguje na europskoj i svjetskoj razini.
Such agreements or commitments may relate, among other things, to a reduction in energy consumption, a reduction in emissions or any other environmental measure and must satisfy the following conditions:
Međutim, ta razmatranja, koja su u većoj mjeri povezana s dokazivanjem postojanja potpore nego s njezinom spojivošću, ne sprječavaju Komisiju da utvrdi da se odabir korisnika temelji na objektivnom i transparentnom kriteriju, odnosno na posjedovanju dozvole za crpljenje vode koja se odnosi na količinu veću od 25000 m3 jer se primjenjuje na sve nositelje takve dozvole, odnosno na sve koji se nalaze u istovjetnoj činjeničnoj situaciji.
Member States must ensure independent and timely monitoring of the commitments concluded in these agreements;
Međutim, ta se razmatranja ne mogu primijeniti na gornju granicu od 25000 m3 jer bi, kako su priznala sama danska nadležna tijela, nepostojanje te gornje granice dovelo do povećanja proizvodnih troškova od samo 1,25 do 2,20 %, što taj porast čini znatno nižim od onoga koji je ocijenjen znatnim u okviru spisa N 327/08, na koji se pozivaju danska nadležna tijela.
these agreements must be revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met.
Osim toga, argument danskih nadležnih tijela o potrebi povezivanja kriterija znatnog povećanja proizvodnih troškova i kriterija smanjenja prihoda od prodaje kao posljedice tog povećanja na kupce ne može se prihvatiti jer je u točki 158.
As regards point 158(a) of the Environmental Guidelines, in answer to the Danish authorities' question of why it is relevant to look at enterprises in other Member States which do not have the same advantage as the Danish enterprises that pay a lower tax or are exempted from it, the Commission points out that establishing a ceiling on a tax on an agricultural production factor (water) allows the beneficiaries to avoid paying an amount that they can then use for producing products which are also produced in other Member States, which can result in distortion of competition.
Smjernica za zaštitu okoliša jasno navedeno da moraju biti ispunjeni svi tamo navedeni kriteriji (izbor korisnika mora se temeljiti na objektivnim i transparentnim kriterijima, znatno povišenje proizvodnih troškova ne može se prenijeti na potrošače bez pojave znatnih smanjenja prihoda od prodaje), a za nemogućnost prenošenja tog povećanja na kupce, koju su istaknula danska nadležna tijela (vidjeti uvodne izjave 45. i 102.) ni u kojem se slučaju ne može smatrati da omogućuje utvrđivanje toga je li povećanje proizvodnih troškova znatno ili nije.
This saving allows them to reduce production costs, which ultimately can affect the substantial trade in agricultural products in the EU and globally.
U pogledu točke 158.c Smjernica za zaštitu okoliša Komisija je utvrdila da danska nadležna tijela nisu dostavila procjene navedene u toj točki.
The decision in Case C 30/2009, which the Danish authorities refer to (see recital 44), follows the same logic, as can be seen from paragraph 35, where it is stressed that the tax exemption for the product (cement) distorts or threatens to distort competition on the relevant markets where the product concerned competes with other products and can affect trade between Member States because cement is traded both within the EU and globally.
Ti bi podaci u većoj mjeri nego argumenti danskih nadležnih tijela omogućili utvrđivanje toga bi li prijenos povećanja proizvodnih troškova na kupce zaista doveo do smanjenja prihoda od prodaje, čak i ako to smanjenje nije znatno (vidjeti prethodnu uvodnu izjavu).
These considerations, which concern identifying State aid rather than assessing its compatibility, still allow the Commission scope for establishing that the choice of beneficiaries is based on an objective and transparent criterion, specifically the possession of an extraction permit for more than 25000 m3 of water, given that it applies to all enterprises that hold such a permit and are therefore in a comparable factual situation.
Argument o smanjenju crpljenja vode u slučaju plaćanja čitavog poreza (vidjeti uvodnu izjavu 46.) ne može se smatrati valjanim jer se porez primjenjuje na razini teoretske potrošnje (količina utvrđena u dozvoli), a ne za stvarnu potrošnju na poljoprivrednom gospodarstvu.
However, this does not apply to the ceiling of 25000 m3, given that the Danish authorities themselves admit that the production costs would only have increased by 1,25-2,20 % without the ceiling, which is much less than what was considered substantial in case N 327/08, to which reference is made.
Iz svih tih razmatranja proizlazi da na razini primarne proizvodnje danska nadležna tijela ne mogu dokazati da su ispunjeni svi kriteriji iz točke 158.
The argument that the condition of a substantial increase in production costs must be seen in relation to the condition of a reduction in sales, because this increase is passed on to consumers, cannot be accepted.
Smjernica za zaštitu okoliša, koji moraju biti ispunjeni kako bi se potpora ocijenila potrebnom.
Point 158 of the Environmental Guidelines clearly states that all conditions (the choice of beneficiaries on the basis of objective and transparent criteria, a substantial increase in production costs without the tax, and sales reductions because the increase is passed on to customers) must be met, and the fact that the increase cannot be passed on to consumers (see Denmark's argument in recitals 45 and 102) does not in any way help determine whether an increase in production costs can be seen as substantial.
U pogledu sektora prerade poljoprivrednih proizvoda Komisija, koja je već utvrdila da smanjenje dviju trećina poreza ne sadržava element državne potpore, mora utvrditi i ispunjava li gornja granica poreza relevantne uvjete iz Smjernica za zaštitu okoliša.
As regards point 158(c) of the Environmental Guidelines, the Commission notes that the Danish authorities have not submitted the information the Guidelines refers to.
U tom pogledu ističe da razmatranja iz uvodnih izjava 90. do 100. vrijede i za poduzetnike koji se bave preradom poljoprivrednih proizvoda.
However, this information could have made it possible, much more so than the Danish authorities' arguments, to determine whether passing the production costs on to consumers would in actual fact have resulted in a sales reduction, even if the increase is not substantial (see above).
Nadalje, primjećuje da su sama danska nadležna tijela priznala da ne mogu dokazati ispunjenost u svakom slučaju kriterija nužnosti definiranog u točki 158.
The argument that farmers would have been forced to extract less water if they had had to pay the full tax (see recital 46) cannot be accepted, because the tax is calculated on the basis of theoretical consumption (the volume in the permit) and not on the basis of the holding's actual consumption.
Smjernica za zaštitu okoliša (vidjeti uvodnu izjavu 50.) te da brojčano izraženi podaci koje su dostavila danska nadležna tijela ni u kojem pogledu ne mijenjaju taj njihov zaključak jer ti podaci (odnosno novčana protuvrijednost primljene potpore) ne omogućuju utvrđivanje toga vodi li porez za zaštitu okoliša bez smanjenja (u ovom slučaju bez gornje granice) do znatnog povećanja proizvodnih troškova u sektoru prerade poljoprivrednih proizvoda.
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.
U pogledu točke 159.a Smjernica za zaštitu okoliša Komisija smatra da kriterij usporedbe s najučinkovitijom metodom u EGP-u u ovom slučaju nije relevantan jer se, kako je već navedeno u uvodnoj izjavi 98., opći ugovori kojima je uređen EGP ne primjenjuju na poljoprivredni sektor te s obzirom na to da se u ovom slučaju ne radi o ni primjeni metoda jer se radi o ostvarenju inventara vodnih resursa u svrhu njihova boljeg upravljanja, ni o smanjenju onečišćenja jer je riječ o crpljenju vode.
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.
U pogledu točke 159.b Smjernica za zaštitu okoliša Komisija zaključuje da su sama danska nadležna tijela priznala da su neki poduzetnici mogli ne plaćati najmanje 20 % poreza.
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.
Argument danskih nadležnih tijela prema kojem se Komisija treba oslanjati na srednje vrijednosti nije prihvatljiv jer je tekstom točke 159.(b) kao jedina iznimka od načela plaćanja 20 % nacionalnog poreza predviđeno postojanje ograničenog narušenja tržišnog natjecanja, a upotrebom srednjih vrijednosti samim po sebi ni u kojem se slučaju ne može dokazati ograničenost narušavanja tržišnog natjecanja.
Here it must be stressed that recitals 90-100 equally apply to enterprises that process agricultural products.
Konačno, u pogledu točke 159.(c) Smjernica za zaštitu okoliša danska nadležna tijela nisu dostavila nikakve podatke kojima potkrepljuju postojanje sporazuma usmjerenih na ostvarenje obveza u pogledu zaštite okoliša.
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.
Uzimajući u obzir elemente iznesene u uvodnim izjavama 89. do 109., Komisija ne može zaključiti da su ispunjeni svi relevantni uvjeti iz Smjernica za zaštitu okoliša i, posljedično, ukloniti sumnje koje je izrazila pri pokretanju službenog istražnog postupka.
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.
U pogledu upućivanja danskih nadležnih tijela na privremeni okvir za potpore u kontekstu krize, Komisija je najprije, u prvotnom okviru koji se primjenjuje od 17. prosinca 2008., smatrala potrebnim privremeno odobriti dodjelu ograničenog iznosa potpore obuhvaćene područjem primjene članka 87. stavka 1.
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.
UFEU-a (zbog premašenja praga de minimis), na način da je proglasi spojivom s unutarnjim tržištem na temelju članka 107. stavka 3. točke (c) UFEU-a pod uvjetom da su ispunjeni svi uvjeti navedeni u nastavku:
The Danish authorities' argument that the Commission ought to take the average into account is unacceptable.
potpora ne premašuje bespovratna sredstva u iznosu od 500000 EUR po poduzetniku; sve upotrijebljene brojke moraju predstavljati bruto iznose, odnosno iznose prije poreza ili drugih davanja; ako se potpora dodjeljuje u obliku koji nije novčana potpora, iznos takve potpore jest njezina novčana protuvrijednost;
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.
potpora se dodjeljuje u obliku programa;
Finally, as regards point 159(c), the Danish authorities have not provided any information documenting that agreements regarding environmental protection objectives have been concluded.
potpora se dodjeljuje poduzetnicima koji nisu bili u teškoćama na dan 1. srpnja 2008. (izraz „poduzetnik u teškoćama” za velika poduzeća znači poduzetnik kako je definiran u točki 2.1.
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.
Smjernica Zajednice o državnim potporama za sanaciju i restrukturiranje poduzeća u teškoćama, a za MSP-ove poduzetnik kako je definiran u članku 1. stavku 7.
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:
Uredbe Komisije (EZ) br. 800/2008); može se dodijeliti poduzetnicima koji nisu bili u teškoćama na taj datum, ali koji su se nakon toga počeli suočavati s problemima zbog svjetske financijske i gospodarske krize;
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;
sustav potpore ne primjenjuje se na poduzetnike koji djeluju u ribolovnom sektoru;
the aid is granted in the form of a scheme;
potpora nije ni potpora za izvoz ni potpora kojom se daje prednost nacionalnim proizvodima u odnosu na uvezene proizvode;
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;
potpora je dodijeljena najkasnije 31. prosinca 2010.;