natgillin/translations-raw huggingface dataset:
the aid scheme does not apply to firms active in the fisheries sector;
prije dodjeljivanja potpore država članica ishodila je od predmetnog poduzetnika izjavu u papirnatom obliku ili u elektroničkom obliku o drugim de minimis potporama i potporama dodijeljenima na temelju okvira koje je primila tijekom tekuće financijske godine i kojom potvrđuje da iznos te potpore nije doveo do prelaska gornje granice od 500000 EUR u pogledu ukupnog iznosa potpora koje je poduzetnik primio u razdoblju između 1. siječnja 2008. i 31. prosinca 2010.;
the aid is not export aid or aid favouring domestic over imported products;
sustav potpora ne primjenjuje se na poduzetnike koji su specijalizirani za primarnu poljoprivrednu proizvodnju, kako je definirana u članku 2. stavku 2.
the aid is granted no later than 31 December 2010;
Uredbe Komisije (EZ) br. 1857/2006; može se primijeniti na poduzetnike specijalizirane za preradu i stavljanje na tržište poljoprivrednih proizvoda, kako su definirani u članku 2. stavcima 3. i 4. navedene Uredbe, samo ako je iznos potpore utvrđen na temelju cijene ili količine proizvoda te vrste kupljenih od primarnih proizvođača ili koje su stavili na tržište predmetni poduzetnici ili ako dodjela potpore podliježe obvezi ustupanja dijela ili čitave potpore primarnih proizvođačima.
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;
Ti su uvjeti popraćeni uvjetom prema kojem se mjere potpore predviđene okvirom ne mogu zbrajati s potporama obuhvaćenima područjem primjene Uredbe o de minimis potporama za iste prihvatljive troškove.
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.
Ako je poduzetnik već primio de minimis potporu prije stupanja na snagu okvira, zbroj iznosa potpora primljenih u okviru omotnice navedene u prethodnoj uvodnoj izjavi i primljene de minimis potpore ne smije prelaziti 500000 EUR između 1. siječnja 2008. i 31. prosinca 2010.
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.
Iznos potpore dodijeljene poduzetnicima koji djeluju u sektoru primarne proizvodnje poljoprivrednih proizvoda ne može se utvrditi s obzirom na cijenu ili količinu proizvoda stavljenih na tržište.
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.
Mjere potpore predviđene okvirom ne mogu zbrajati s potporama obuhvaćenima područjem primjene Uredbe o de minimis potporama za iste prihvatljive troškove.
On 28 October 2009 the Temporary Crisis Framework was expanded to include primary agricultural production.
Ako je poduzetnik već primio de minimis potporu za djelatnost primarne poljoprivredne proizvodnje prije stupanja na snagu okvira, zbroj iznosa potpora primljenih u okviru omotnice predviđene za primarnu poljoprivrednu proizvodnju i primljene de minimis potpore ne smije prelaziti 15000 EUR između 1. siječnja 2008. i 31. prosinca 2010.
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.
Osim toga, država članica mora prijaviti nacionalni sustav potpora kojim je odobrena dodjela potpore nakon 31. prosinca 2010., a Komisija ga mora odobriti na temelju članka 108. stavka 3.
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.
UFEU-a.
The temporary aid measures could not be cumulated with the de minimis aid granted for the same eligible costs.
Uzimajući u obzir informacije koje su navela danska nadležna tijela u okviru službenog istražnog postupka, Komisija ne može zaključiti da su ispunjeni svi uvjeti privremenog okvira za potpore u kontekstu krize zbog sljedećih razloga:
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.
između 17. prosinca 2008. i 28. listopada 2009. okvir se nije primjenjivao na sektor primarne poljoprivredne proizvodnje; prema tome, ne može se pozivati na njega radi opravdanja spojivosti dodijeljenog izuzeća od poreza u navedenom sektoru;
The Temporary Crisis Framework, which also covers primary production, was extended until 31 December 2011.
informacije koje su dostavila danska nadležna tijela ne omogućuju donošenje zaključka o tome da je ispunjen kriterij isključenja poduzetnika u teškoćama;
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).
ništa navedeno u tim informacijama ne ukazuje na to da je ispunjen kriterij koji se odnosi na slanje izjave o već primljenim potporama u okviru sustava de minimis potpora ili privremenog okvira iz uvodne izjave 107.;
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.
s obzirom na nepostojanje te izjave nemoguće je provjeriti je li ispoštovana gornja granica utvrđena okvirom u slučaju zbroja s de minimis potporom, neovisno o novčanoj protuvrijednosti izuzeća, tim više što je provjera poštovanja gornjih granica de minimis potpora (vidjeti, među ostalim, uvodnu izjavu 63.) jednako tako upitna;
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:
Prema tome, nepoštovanje uvjeta privremenog okvira za potpore u kontekstu krize nadilazi samo neprijavljivanje potpore od danskih nadležnih tijela (vidjeti uvodnu izjavu 53.).
the Temporary Crisis Framework did not apply to primary agricultural production between 17 December 2008 and 28 October 2009.
S obzirom na navedena razmatranja ne može se smatrati da se za gornju granicu poreza utvrđenu za količinu vode za crpljenje od 25000 m3 može iskoristiti izuzeće na temelju Ugovora (izuzeće koje bi u svakom slučaju bilo ono iz članka 107. stavka 3. točke (b), a ne ono iz članka 107. stavka 3. točke (c) na temelju odredaba privremenog okvira).
Therefore it cannot form the basis for the compatibility of the tax exemption for the sector;
Ostali argumenti danskih nadležnih tijela
the information from the Danish authorities still does not make it possible to determine whether the criterion for firms in difficulty has been met;
Pitanje legitimnih očekivanja korisnika (vidjeti uvodnu izjavu 58.) ne može nimalo utjecati na ocjenu spojivosti gornje granice s unutarnjim tržištem.
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;
Danska nadležna tijela trebala su ishoditi odobrenje Komisije prije provedbe sustava.
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);
Nepostojanje usporedivog poreza u drugim državama članicama (vidjeti uvodnu izjavu 58.) ne sprječava korisnike gornje granice da ostvare prednost.
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.
Ta im je prednost u apsolutnom smislu omogućila da raspolažu dodatnim resursima kako bi obavljali svoju djelatnost na tržištu izloženom tržišnom natjecanju.
The Danish authorities themselves acknowledge that at that time they had not made use of the options available under the Temporary Crisis Framework.
Činjenica da se nitko nije žalio na postojanje poreznog sustava ni u kojem smislu ne podrazumijeva da gornja granica ne sadržava element državne potpore nespojive s unutarnjim tržištem.
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.
ZAKLJUČAK
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).
Komisija zaključuje da smanjenje dviju trećina iznosa poreza koji valja platiti, a koje je predviđeno člankom 24.b Kodificiranog zakona, ne sadržava element državne potpore u smislu članka 107. stavka 1.
The Danish authorities' other arguments
UFEU-a jer korisnici ne ostvaruju prednost u odnosu na subjekte koji plaćaju čitavi porez na temelju članka 24.a Kodificiranog zakona, a potpuno izuzeće predviđeno člankom 24.
The question of the beneficiaries' legitimate expectations (see recital 58) does not affect the assessment of the ceiling's compatibility with the internal market.
Kodificiranog zakona ne sadržava element državne potpore u smislu članka 107. stavka 1.
The Danish authorities must obtain the Commission's approval before they introduce an aid scheme.
UFEU-a zbog razloga povezanih s dobrim administrativnim upravljanjem poreznog sustava (premali iznosi za naplaćivanje).
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.
Međutim, Komisija je utvrdila da utvrđivanje gornje granice poreza na količinu vode od 25000 m3, koje je predviđeno člankom 24.b Kodificiranog zakona, predstavlja državnu potporu u smislu članka 107. stavka 1.
This ceiling meant that, in absolute terms, they had at their disposal extra resources to carry out their business on a competitive market.
UFEU-a i da je Danska nezakonito primjenjivala tu gornju granicu, čime je prekršila članak 108. stavak 3.
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.
UFEU-a.
CONCLUSION
Provedena analiza pokazuje se potpora inherentna toj gornjoj granici ne može proglasiti spojivom s unutarnjim tržištem jer danska nadležna tijela nisu uspjela dokazati ni potrebu i razmjernost gornje granice poreza utvrđene za količinu vode od 25000 m3 ni ispunjenost svih uvjeta iz privremenog okvira za potpore u kontekstu krize.
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).
Prema tome, Komisija ne može ukloniti sumnje koje je izrazila pri pokretanju službenog istražnog postupka i mora zaključiti da je potpora nespojiva s unutarnjim tržištem.
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.
POVRAT
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.
Sporna je mjera provedena bez njezine prethodne prijave Komisiji u skladu s člankom 108. stavkom 3.
As the doubts expressed in the opening decision have not been dispelled, the Commission finds the aid is incompatible with the internal market.
UFEU-a.
RECOVERY
Prema tome, predstavlja nezakonitu potporu.
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) TFEU.
U skladu s člankom 16. stavkom 1.
It therefore constitutes unlawful aid.
Uredbe (EU) br. 2015/1589, kada se u slučajevima nezakonite potpore donesu negativne odluke, Komisija donosi odluku kojom se od dotične države članice zahtijeva da poduzme sve potrebne mjere za povrat sredstava potpore od korisnika (u ovom slučaju od subjekata koji su iskoristili gornju granicu poreza utvrđenu na 25000 m3 vode).
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).
Danska nadležna tijela iznijela su različite argumente (vidjeti uvodne izjave 55. do 59.) kako bi osporila načelo povrata.
The Danish authorities have presented a series of arguments against carrying out a recovery (see recitals 55 to 59).
Komisija ih ne može prihvatiti.
The Commission cannot accept these arguments.
Ne radi se o tome je li narušenje tržišnog natjecanja minimalno (vidjeti uvodnu izjavu 55.), nego o tome postoji li.
The question is not whether the distortion of competition is minimal (see recital 55) but whether it exists.
Od trenutka kada dođe do narušenja tržišnog natjecanja, valja ga prekinuti, odnosno ponovno uspostaviti stanje tržišnog natjecanja kakvo je bilo prije dodjele potpore.
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.
Sud Europske unije sam je utvrdio načelo prema kojemu je cilj povrata upravo ponovno uspostavljanje stanja koje je postojalo na tržištu prije dodjele potpore.
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.
Jednako tako, Sud je odlučio da je povrat tek logična posljedica nezakonitosti potpore, što znači da se ne može smatrati nesrazmjernim u odnosu na odredbe ugovora u području državnih potpora, suprotno tvrdnjama danskih nadležnih tijela.
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.
Argument koji se odnosi na nepostojanje prednosti u odnosu na konkurente (vidjeti uvodnu izjavu 57.) negiran je razmatranjima o postojanju prednosti (vidjeti uvodnu izjavu 64.) i načinu na koji korisnici mogu iskoristiti neplaćeni iznos (vidjeti uvodne izjave 85. i 119.).
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).
Konačno, danska nadležna tijela ne mogu tvrditi da bi povrat doveo do narušavanja tržišnog natjecanja u odnosu na subjekte koji crpe površinske vode.
Finally, the Danish authorities wrongly claim that recovery will create a distortion of competition in relation to enterprises that extract surface water.
Primjena poreza ograničena je na uzimanje podzemne vode i ne odnosi se na uzimanje površinske vode.
The tax only applies to the extraction of groundwater, and therefore it does not concern the extraction of surface water.
U pogledu pitanja legitimnih očekivanja navedenog u uvodnoj izjavi 58., Komisija je već opovrgnula argument danskih nadležnih tijela, prema kojem velika većina potencijalnih korisnika nije mogla zaista očekivati da će im sustav donijeti prednost u svjetlu prava o tržišnom natjecanju jer ne postoje istovjetni porezi u drugim državama članicama (vidjeti uvodnu izjavu 119.).
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).
Kako danska nadležna tijela navode pitanje legitimnih očekivanja te s obzirom na to da je to pitanje blisko povezano sa zakonitošću potpore, Komisija podsjeća da, u skladu sa sudskom praksom, korisnici potpore načelno mogu legitimno očekivati da je predmetna potpora zakonita samo ako je dodijeljena u skladu s postupkom predviđenim člankom 88.
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.
Ugovora o EZ-u (koji je postao članak 108.
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’.
UFEU-a), a pažljivi gospodarski subjekt obično mora biti u mogućnost uvjeriti se u to da je postupak ispunjen.
Denmark must therefore take all necessary measures to recover the incompatible aid from the beneficiaries, regardless of its comments.
Ako se potpora provodi bez prethodne prijave Komisiji, „…, što znači da je nezakonita u skladu s člankom 88. stavkom 3.
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.
UEZ-a, primatelj potpore ne može legitimno očekivati da je potpora koja mu je dodijeljena zakonita”.
In accordance with paragraph 42 of the Notice from the Commission titled ‘Towards an effective implementation of Commission decisions ordering Member States to recover unlawful and incompatible State aid’, Denmark has four months from the decision's entry into force to implement it.
Prema tome, ne dovodeći u pitanje njezine primjedbe, Danska mora poduzeti sve potrebne korake kako bi od korisnika povratila dodijeljenu nespojivu potporu.
Interest is to be paid on the amounts to be recovered (see Commission Regulation (EC) No 794/2004.
U ovom slučaju radit će se o razlici između iznosa poreza koji je valjalo platiti na temelju količine utvrđene u dozvoli za crpljenje i iznosa koji je plaćen za količinu crpljene vode od 25000 m3.
This Decision is to be implemented immediately, except for aid that, at the time it was granted, met all the conditions in the applicable de minimis regulation (see Article 2 of Council Regulation (EC) No 994/98),
U skladu s odredbama točke 42.
HAS ADOPTED THIS DECISION:
Komunikacije Komisije „Ususret učinkovitoj provedbi odluka Komisije kojima se državama članicama nalaže povrat nezakonitih i s unutarnjim tržištem nespojivih državnih potpora”, Danska ima rok od četiri mjeseca počevši od datuma objave ove odluke kako bi ispunila njezine zahtjeve.
Article 1
Iznos potpore koji valja povratiti uvećan je za obračunatu kamatu, u skladu s Uredbom (EZ) br. 794/2004.
The reduction by two thirds of the tax that was introduced by Section 24 of Consolidating Act No 935 of 24 September 2009 (see Section 24b) does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Potrebno je bez odgađanja početi s primjenom ove odluke, osim u dijelu u kojem se odnosi na potpore koje su u trenutku dodjeljivanja ispunjavale sve uvjete utvrđene u Uredbi o de minimis potporama primjenjivoj u skladu s člankom 2.
Article 2
Uredbe Vijeća (EZ) br. 994/98,
The ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), constitutes State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
DONIJELA JE OVU ODLUKU:
The aid that follows from the tax exemption under Section 24c of Consolidating Act No 935 of 24 September 2009 for extraction permits for a maximum volume of 6000 m3 does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Smanjenje dviju trećina poreza uspostavljenog člankom 24.
Article 4
Kodificiranog zakona br. 935 od 24. rujna 2009., predviđeno člankom 24.b istog Zakona, ne predstavlja državnu potporu u smislu članka 107. stavka 1.
The aid that follows from the ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), was introduced illegally by Denmark in contravention of Article 108(3) of the Treaty on the Functioning of the European Union and constitutes aid that is incompatible with the internal market.
Ugovora o funkcioniranju Europske unije.
The aid that follows from the ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009) does not constitute State aid if, at the time it was granted, it met the conditions of an ordinance adopted under Article 2 of Regulation (EC) No 994/98 which applied at the time the aid was granted.
Utvrđivanje gornje granice poreza na količinu vode od 25000 m3 u skladu s člankom 24.b Kodificiranog zakona br. 935 od 24. rujna 2009. predstavlja državnu potporu u smislu članka 107. stavka 1.
Article 6
Ugovora o funkcioniranju Europske unije.
Denmark shall recover the aid referred to in Article 4 from the beneficiaries.
Članak 3.