natgillin/translations-raw huggingface dataset:
According to the Commission’s information, however, the Greek authorities have taken no steps, so far, to abolish the contested measures.
Vendar pa po informacijah Komisije grške oblasti do takrat niso storile še ničesar, da bi odpravile sporne ukrepe.
For this reason, the Commission has decided to proceed with the closing by negative decision of the procedure laid down in Article 88(2) of the EC Treaty with respect to the two contested measures.
Iz tega razloga se je Komisija odločila, da bo nadaljevala in postopek določen v členu 88(2) Pogodbe ES glede teh dveh spornih ukrepov zaključila z negativno odločitvijo.
Aid approved
Odobrena pomoč
By letter dated 5 June 2002 [5], the Commission authorised aid amounting to EUR 29.5 million which Greece intended to grant, in accordance with the above referenced Act, to encourage employees involved in civil shipbuilding to voluntarily leave Hellenic Shipyards.
V svojem pismu z dne 5. junija 2002 [5] je Komisija odobrila pomoč v višini 29,5 milijona EUR, ki jo je v skladu z zgoraj navedenim zakonom nameravala dodeliti Grčija, da bi s tem spodbudila zaposlene v civilnem ladjedelništvu k prostovoljnemu odhodu iz podjetja Hellenic Shipyards.
The Commission found that this aid fulfilled the conditions of Article 4 of Regulation (ΕC) No 1540/98, and was therefore compatible with the common market.
Komisija je ugotovila, da ta pomoč izpolnjuje pogoje iz člena 4 Uredbe (ES) št. 1540/98 in je tako združljiva s skupnim trgom.
Article 88(2) procedure of the Treaty
Postopek iz člena 88(2) Pogodbe
At the same time, the Commission decided to initiate the procedure of Article 88(2) of the EC Treaty and, in accordance with Article 6 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [6], invited interested parties to submit comments [7].
Sočasno se je Komisija odločila, da bo sprožila postopek določen v členu 88(2) Pogodbe ES in je v skladu s členom 6 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [6] povabila zainteresirane stranke, naj predložijo svoje pripombe [7].
The Commission expressed doubts as to the compatibility of two aid measures with Regulation (EC) No 1540/98.
Komisija je izrazila dvom glede združljivosti dveh ukrepov pomoči z Uredbo (ES) št. 1540/98.
With regard to the application of Regulation (EC) No 1540/98 to the assessment of the contested measures, the Commission notes that these cannot be regarded as notified aid.
Glede na uporabo Uredbe (ES) št. 1540/98 pri ocenjevanju spornih ukrepov Komisija ugotavlja, da le-ti ne morejo biti obravnavani kot prijavljena pomoč.
Since the contested measures are provisions of an Act, which already entered into force on 12 September 2001, and to the extent that the measures were not in the meantime suspended, they are considered to be unlawful aid.
Ker so sporni ukrepi določeni v Zakonu, ki je stopil v veljavo že 12. septembra 2001, in zlasti ker ti ukrepi medtem niso bili razveljavljeni, veljajo za nezakonito pomoč.
Even though Regulation (EC) No 1540/98 expired on 31 December 2003, and it is not concerned by the Commission’s notice on the determination of the applicable rules for the assessment of unlawful State aid [8], in the interest of a consistent practice, the Commission will apply this Regulation in the present case.
Čeprav je veljavnost Uredbe (ES) št. 1540/98 prenehala z dnem 31. decembra 2003 in ni določena v Sporočilu Komisije o določitvi pravil, ki se uporabljajo za ocenjevanje nezakonite državne pomoči [8], bo Komisija to uredbo, zavoljo stalne prakse, uporabila tudi v tem primeru.
In any case, the Commission would have reached the same conclusion even if the measures were assessed on the basis of the current framework on State aid to shipbuilding [9].
V vsakem primeru bi Komisija prišla do istega zaključka, tudi če bi se ukrepi ocenjevali na podlagi trenutnega Okvira za državno pomoč za ladjedelnice [9].
Article 5(2) of the Act
Člen 5(2) Zakona
According to Article 5(2) of the Act, the State will cover some of the company’s future pension obligations.
Glede na člen 5(2) Zakona bo država krila del prihodnjih pokojninskih obveznosti podjetja.
According to Greek law, a retiring person receives a one-off lump sum which normally equals 40 % of the sum received when a person is made redundant.
Po grškem zakonu prejme oseba ob upokojitvi v enkratnem znesku izplačan pavšalni znesek, navadno v višini 40 % zneska, ki ga prejme oseba, ko postane presežek.
According to this provision, the State will cover the share of this cost in proportion to the amount of years that the employee has worked in Hellenic Shipyards before it is sold to its new shareholders.
V skladu s to določbo bo država krila delež tega stroška v razmerju do delovne dobe, ki jo je delavec preživel v podjetju Hellenic Shipyards, preden je bilo prodano novim delničarjem.
The relevant amount is disbursed to the company upon its request.
Podjetju se na njegovo zahtevo povrne ustrezen znesek.
This provision thus ensures that part of this one-off lump sum is paid by the State up to the year 2035, when the last employees, employed at the time before the transfer to the new shareholders, may retire.
Ta določba tako zagotavlja, da bo država del tega enkratnega izplačila plačala do leta 2035, ko se bodo upokojili še zadnji delavci, ki so se zaposlili pred prehodom na lastništvo novih delničarjev.
Article 6(4) of the Act
Člen 6(4) Zakona
Article 6(4) of the Act concerns three items in the balance sheet of the company as in 31 December 1999: ‘tax-free reserves’, ‘special reserves’, and ‘amounts intended to increase the share capital’.
Člen 6(4) Zakona obravnava tri postavke bilance stanja podjetja na dan 31. decembra 1999: „davka proste rezerve“, „posebne rezerve“ in „zneski namenjeni povečanju delniškega kapitala“.
These are relieved from any tax or other duty obligation so that they can be set off against losses of previous years.
Te so oproščene vseh davčnih obveznosti ali obveznosti iz dajatev, tako da je možno z njimi izravnavati izgubo iz prejšnjih let.
According to the Greek authorities, the tax rate for capitalisation of tax exempt reserves by limited liability companies, which have no shares on the stock exchange, is 10 %.
Kot pravijo grške oblasti, znaša davčna stopnja za kapitalizacijo davka oproščenih rezerv za podjetja z omejenim jamstvom, katerih delnice niso prisotne na borzi, 10 %.
This means that netting tax-exempt reserves with old losses implied a 10 % tax on the amount involved.
To pomeni, da je neto izravnava davkov prostih rezerv s preteklimi izgubami dodala 10 % davek na ta določen znesek.
According to the Greek authorities, the tax free reserves amounted to EUR 112 million and the relevant tax would thereby amount to EUR 11.2 million.
Kot pravijo grške oblasti, so davka proste rezerve znašale 112 milijonov EUR in temu ustrezno davek v znesku 11,2 milijona EUR.
COMMENTS OF THE HELLENIC REPUBLIC
PRIPOMBE HELENSKE REPUBLIKE
By letter dated 16 September 2002, the Greek authorities submitted their first observations with regard to the contested measures [10].
V pismu z dne 16. septembra 2002 so grške oblasti predložile svoje prve ugotovitve o spornih ukrepih [10].
In particular, the Greek authorities explained that, in accordance with Greek legislation [11], special reserves which are capitalised, are taxed separately at a rate of 5 % (to the extent that at the time they were established, they had already been taxed) and not at a rate of 10 %, as stated by the Commission.
Zlasti so grške oblasti pojasnile, da se v skladu z grško zakonodajo [11] posebne rezerve, ki se kapitalizirajo, obdavčijo posebej s stopnjo 5 % (ob upoštevanju, da so bile v času njihovega oblikovanja že enkrat obdavčene) in ne s stopnjo 10 %, kakor trdi Komisija.
Therefore, the amount at issue was EUR 171282 and not EUR 342564.
Zato je ta znesek znašal 171282 EUR in ne 342564 EUR.
Moreover, the Greek authorities noted that, when capitalised, the amounts intended for the increase of capital, are only subject to capital duty at 1 %, and are thus not taxed at 10 % as stated in the Commission’s letter.
Poleg tega so grške oblasti pripomnile, da so zneski ob kapitalizaciji, ki so namenjeni povečanju kapitala, le predmet davka na kapital v višini 1 % in tako niso obdavčeni v višini 10 %, kot navaja Komisija v svojem pismu.
Therefore, the relevant amount was EUR 255906 and not EUR 2.55 million, as calculated by the Commission in the opening of the investigation procedure.
Zato je ta vsota znašala 255906 EUR in ne 2,55 milijona EUR, kot je to izračunala Komisija na začetku postopka preiskave.
The Greek authorities thus concluded that the total amount of EUR 11.2 million mentioned in the Commission’s letter with regard to the tax free reserves should be corrected to EUR 8.69 million on the basis of the following calculation:
Grške oblasti so tako zaključile, da bi moral biti celoten znesek v višini 11,2 milijona EUR, ki ga navaja Komisija v svojem pismu v povezavi z davka prostimi rezervami, zmanjšan na 8,69 milijona EUR na podlagi naslednjega izračuna:
Capitalisation of tax free reserves
Kapitalizacija davka prostih rezerv
Special reserves
Posebne rezerve
For the sale of real estate
Za prodajo nepremičnin
For the reserve that was taxed when it was established
Za rezerve, ki so bile obdavčene ob njihovem oblikovanju
Shares above par [12]
Delnice nad nominalno vrednostjo [12]
Not taxed
Neobdavčene
Shareholders’ deposit
Vloge delničarjev
Notwithstanding the objections to the calculation of the relevant amounts, the Greek authorities informed the Commission in the same letter that the Greek Government was contemplating the abolition of the provisions of law on which the Commission initiated the procedure of Article 88(2) of the EC Treaty.
Kljub ugovoru na izračun omenjenih zneskov, so grške oblasti v istem pismu Komisijo obvestile, da grška vlada namerava odpraviti določbe zakona, za katere je Komisija sprožila postopek iz člena 88(2) Pogodbe ES.
In their letter dated 30 January 2003, the Greek authorities formally informed the Commission of their decision to abolish the two provisions.
V svojem pismu z dne 30. januarja 2003 so grške oblasti uradno obvestile Komisijo o svoji odločitvi, da bodo odpravile dva ukrepa.
This information was confirmed in all subsequent communications of the Greek authorities dated 3 April 2003, 1 October 2003, 24 January 2004 and 29 April 2004.
To informacijo so potrdila tudi obvestila grških oblasti z dne 3. aprila 2003, 1. oktobra 2003, 24. januarja in 29. aprila 2004, ki so sledila.
The Commission can therefore imply that the Greek authorities agree with the conclusion that the contested measures constituted incompatible State aid.
Komisija lahko tako sklepa, da se grške oblasti strinjajo s sklepi, da sporni ukrepi predstavljajo nezdružljivo državno pomoč.
COMMENTS OF INTERESTED PARTIES
PRIPOMBE ZAINTERESIRANIH STRANK
On 9 September 2002, the Commission received comments from the representatives of Elefsis Shipbuilding and Industrial Enterprises S.A., a direct competitor of Hellenic Shipyards, in response to the Commission’s notice inviting interested parties to submit comments on the aid in respect of which the Commission initiated the procedure at issue.
Dne 9. septembra 2002 je Komisija prejela pripombe predstavnikov podjetja Elefsis Shipbuilding and Industrial Enterprises SA, neposrednega konkurenta podjetja Hellenic Shipyards, kot odziv na poziv Komisije zainteresiranim strankam, naj predložijo pripombe glede pomoči, glede na katere je Komisija nato sprožila zadevni postopek.
The comments were communicated to the Hellenic Republic by letter dated 2 October 2002.
Pripombe so Helenski republiki sporočili v pismu z dne 2. oktobra 2002.
Elefsis Shipyards considered that the findings of the Commission warranted further investigation with particular regard to the precise nature of Hellenic Shipyards’ capital reserves, and the precise level of the capacity of Hellenic Shipyards for naval (75 %) and commercial (25 %) shipbuilding and ship repair works.
V podjetju Elefsis Shipyards smatrajo, da so ugotovitve Komisije upravičile nadaljnje preiskave, zlasti kar se tiče jasnosti kapitalskih rezerv podjetja Hellenic Shipyards in jasne stopnje zmogljivosti podjetja Hellenic Shipyards za gradnjo vojaških plovil (75 %) in komercialnih plovil (25 %) in popravljalna dela.
With regard to the capital reserves, which are the subject of the Commission’s investigation in this case, Elefsis Shipyards noted that the Commission should investigate whether the tax rate, which under normal Greek legislation would have been applicable to the use of such capital reserves to offset losses, had Law 2941/2001 not been enacted, equates to 10 %.
Glede kapitalskih rezerv, ki so v tem primeru predmet preiskave Komisije, Elefsis Shipyards ugotavlja, da bi morala Komisija preiskati, ali je davčna stopnja, ki bi se morala po normalni grški zakonodaji v primeru takšnih kapitalskih rezerv uporabljati za izravnavanje izgube, če Zakon 2941/2001 ne bi bil sprejet, enaka 10 %.
According to Article 87(1) of the EC Treaty, 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 common market.
V skladu s členom 87(1) Pogodbe ES, je vsaka pomoč, ki jo dodeli država članica ali izhaja iz virov članice v katerikoli obliki in ki izkrivlja ali bi lahko izkrivljala konkurenco s favoriziranjem določenega podjetja ali proizvodnje določenih izdelkov, v kolikor vpliva na trgovino med državami članicami, nezdružljiva s skupnim trgom.
Pursuant to the established case law of the European Courts the criterion of trade being affected is met if the recipient firm carries out an economic activity involving trade between Member States.
V skladu z ustaljeno sodno prakso evropskih sodišč je kriterij vpliva na trgovino dosežen, če podjetje prejemnik izvaja gospodarsko aktivnost, ki vključuje trgovino med državami članicami.
The Commission notes that shipbuilding is an economic activity involving trade between Member States.
Komisija ugotavlja, da ladjedelništvo je gospodarska aktivnost, ki vključuje menjavo med državami članicami.
Therefore, the aid in question falls within the scope of Article 87(1) of the EC Treaty.
Torej obravnavana pomoč spada v okvir člena 87(1) Pogodbe ES.
According to Article 87(3)(e) of the EC Treaty, categories of aid specified by a decision of the Council acting by a qualified majority on a proposal from the Commission may be considered compatible with the common market.
V skladu s členom 87(3)(e) Pogodbe ES so lahko s skupnim trgom združljive tiste kategorije pomoči, ki jih določi Svet v odločbi, ki jo sprejme s kvalificirano večino na predlog Komisije.
The Commission notes that the Council adopted on this basis Regulation No 1540/98.
Komisija ugotavlja, da je Svet na tej osnovi sprejel Uredbo (ES) št. 1540/98.
According to the Commission’s Notice on the determination of the applicable rules for the assessment of unlawful State aid, the compatibility of unlawful State aid with the common market should be assessed on the basis of the instrument in force at the time when the aid was granted.
Glede na ugotovitev Komisije o določitvi pravil, ki se uporabljajo za ovrednotenje nezakonite državne pomoči, naj se združljivost nezakonite državne pomoči ovrednoti na podlagi instrumenta, ki je bil v veljavi, ko je bila pomoč dodeljena.
Even though this Notice does not apply in this case, in the interest of a consistent approach, the Commission will apply this Regulation in the present case, especially since its assessment would not be altered even if it was based on the current framework on State aid to shipbuilding [13].
Čeprav se ta ugotovitev v tem primeru ne uporablja, bo Komisija zato, da bi bila čimbolj dosledna, to uredbo uporabila v tem primeru, zlasti zato, ker njena ocena ne bi bila drugačna niti, če bi temeljila na trenutnem Okviru o državni pomoči ladjedelništvu [13].
The Commission notes that according to Regulation (EC) No 1540/98, ‘shipbuilding’ means building of self-propelled seagoing commercial vessels.
Komisija ugotavlja, da se pod pojmom „ladjedelništvo“ v skladu z Uredbo (ES) št. 1540/98 smatra gradnjo prekooceanskih komercialnih plovil na lastni pogon.
The Commission further notes that Hellenic Shipyards builds these ships and that consequently it is an undertaking covered by Regulation (EC) No 1540/98.
Komisija nadalje ugotavlja, da podjetje Hellenic Shipyards gradi takšne ladje, zato to podjetje posledično spada v okvir Uredbe (ES) št. 1540/98.
The Commission therefore had to assess the contested measures under Regulation (EC) No 1540/98 as far as they distort, or threaten to distort, competition in civil shipbuilding and civil ship-repair.
Komisija je zato morala oceniti sporne ukrepe iz Uredbe (ES) št. 1540/98, če izkrivljajo ali bi lahko izkrivljali konkurenco v civilnem ladjedelništvu ali popravljanju civilnih plovil.
As stated above, according to the Greek authorities, 75 % of the shipbuilding activities of Hellenic Shipyards concern military activities and this has consequences as regards State aid falling under Article 5(2) of the Act.
Kot je navedeno zgoraj, po besedah grških oblasti 75 % aktivnosti v ladjedelništvu zadeva vojaške aktivnosti, česar posledica je, da državna pomoč spada v okvir člena 5(2) Zakona.
According to this provision, the State will cover the share of the cost of the one-off retirement sum, in proportion to the amount of years that the employee has worked in Hellenic Shipyards before it is sold, compared to the amount of years worked thereafter.
Država bo v skladu s temi določbami krila delež stroškov enkratnega zneska ob upokojitvi v razmerju do delovne dobe, ki jo je delavec preživel v podjetju Hellenic Shipyards, preden je bilo le-to prodano, v primerjavi s številom let, ki jih je preživel v podjetju po prodaji.
The provision thus ensures that some of the one-off lump sum paid to retiring employees will be paid by the State up until the year 2035, when the last employees currently employed may retire.
Določba tako zagotavlja, da bo del enkratnih pavšalnih zneskov država izplačala do leta 2035, ko se bodo upokojili zadnji trenutno zaposleni delavci.
The Commission considers that this measure constitutes operating aid, as it would alleviate the company from normal costs of operating its activities.
Komisija smatra, da ta ukrep omogoča pomoč za tekoče poslovanje, saj zmanjšuje stroške tekočega poslovanja v podjetjih.
Given that Regulation (EC) No 1540/98 did not provide for such aid, the Commission concludes that this aid is not compatible with the common market.
Glede na to, da Uredba (ES) št. 1540/98 ni predvidela takšne pomoči, Komisija smatra, da ta pomoč ni združljiva s skupnim trgom.
The Commission notes that reference to the ratio of 75 % to 25 % with regard to military and civil shipbuilding and ship-repair respectively, is based on the statements of the Greek authorities.
Komisija ugotavlja, da sklicevanje na razmerje 75 %–25 % med vojaško in civilno gradnjo in popravilom plovil temelji na poročilu grških oblasti.
This ratio was not subject to the formal investigation procedure in this case.
To razmerje ni bilo vključeno v uradno preiskavo tega primera.
Nevertheless, the present decision is, on this aspect, without prejudice to any subsequent conclusion at which the Commission may arrive, in the context of other proceedings.
Vendar pa je odločitev s tega vidika usklajena z ostalimi postopki, ne da bi to posledično vplivalo na katere koli zaključke, do katerih bi lahko prišla Komisija.
According to this provision, the company can transfer a number of tax exempt reserves into share capital without paying the statutory 10 % tax, if they are set off against losses of previous years.
Glede na to določbo, lahko podjetje v delniški kapital prenese številne davka proste rezerve, ne da bi plačalo z zakonom predpisani 10 % davek, če pomenijo izravnavo za preteklo izgubo.
These are exempted from any tax or other duty obligation so that they can be set off against losses of previous years.
Oproščene so vseh davčnih obveznosti in obveznosti iz dajatev, tako da lahko izravnajo izgubo iz preteklih let.
Article 6(4) of the Act concerns three items in the balance sheet of the company: ‘tax free reserves’, ‘special reserves’, and ‘amounts intended to increase the share capital’.
Člen 6(4) Zakona obravnava tri postavke bilance stanja podjetja: „davka proste rezerve“, „posebne rezerve“ in „zneski namenjeni povečanju delniškega kapitala“.
According to the Greek authorities, the tax-free reserves amounted to EUR 112 million and the relevant tax amounted to EUR 11.2 million, according to normal Greek tax rules.
Kot pravijo grške oblasti, so davka proste rezerve znašale 112 milijonov EUR in temu ustrezno glede na običajna grška davčna pravila davek v znesku 11,2 milijona EUR.
The proposed tax exemptions for netting the concerned reserves with old losses benefit the company, and must therefore be regarded as State aid.
Predlagane davčne oprostitve za neto izravnavo obravnavanih rezerv s preteklimi izgubami koristijo podjetju, zato morajo biti nagrajene kot državna pomoč.
Regulation (EC) No 1540/98 did not provide for such aid, and the Commission therefore concludes that this provision is not compatible with the common market.
Uredba (ES) št. 1540/98 ni zagotovila takšne pomoči, zatorej Komisija zaključuje, da ta določba ni združljiva s skupnim trgom.
More particularly:
Natančneje:
Tax-free reserves
Davkov proste rezerve
The Greek authorities consider that the exemption from tax of one part of the tax free reserves of Hellenic Shipyards (approximately EUR 43 million) cannot be deemed to create a profit equal to 10 % of the amounts written off for the company.
Grške oblasti smatrajo, da oprostitev davka enega dela davka prostih rezerv podjetja Hellenic Shipyards (približno 43 milijonov EUR) ne more ustvariti dobička enakega 10 % zneskov, odpisanih podjetju.
The reason is that Act 2367/95 on partial privatisation and reform of companies, on which a previous Commission Decision [14] on debt write-off from 1997 was based, provided for the writing off of 99 % of all existing debt of the company.
Razlog za to je v Zakonu 2367/95 o delni privatizaciji in reformah v podjetjih, na katerem je temeljila prejšnja Odločba Komisije [14] iz leta 1997 o odpisu dolga, ki je omogočil odpis 99 % celotnega obstoječega dolga podjetja.
The provision applied whether the debts were mentioned in the books or not, and also for debts which would be created up to 31 January 1996.
Določba se je uporabila ne glede na to, če je bil dolg v knjigah prikazan ali ne, ter zlasti za dolgove, ki so nastali do 31. januarja 1996.
The Greek authorities claim that if Hellenic Shipyards had offset by 31 January 1996 the losses of past years with the tax exempt reserves, the resulting 10 % tax on the concerned EUR 43 million would generate a tax liability which would have been written off to 99 % on the basis of Act 2367/95.
Grške oblasti trdijo, da bi, če bi podjetje Hellenic Shipyards do 31. januarja 1996 izravnalo izgubo preteklih let z davka prostimi rezervami, iz tega izhajajočih 10 % davka na 43 milijonov ustvarilo davčno obveznost, ki bi bila v višini 99 % odpisana na podlagi Zakona 2367/95.
They further claim that the company could even now put forward the regularisation documents based on this provision.
Prav tako trdijo, da bi lahko podjetje še sedaj utemeljevalo pravilnost dokumentov na podlagi te določbe.
Consequently, the only advantage the company now obtains by offsetting 100 % of the tax exempt reserves with the losses of previous years is EUR 43000 (1 % of 10 % of EUR 43 million).
Posledično pa je za podjetje edina prednost izravnave izgube iz prejšnjih let iz 100 % davka prostih rezerv 43000 EUR (1 % od 10 % od 43 milijonov EUR).
In the opening of the formal investigation procedure, the Commission noted two problems with this argument.
Na začetku uradnega postopka preiskave je Komisija opozorila na dve težavi v zvezi s temi argumenti.