natgillin/translations-raw huggingface dataset:
‘The French authorities undertake to ensure that the agreements concluded between the electricity and gas industries and the general schemes (transferee schemes) and any other measure taken in this context are financially neutral for all parties and for the State.’
„Francoski organi oblasti se obvezujejo, da bodo zagotovili, da bodo konvencije, ki bodo sklenjene med panogo industrije električne energije in plinarn in režimom splošnega prava (sprejemni režim), kot tudi vsak drug ukrep, ki se bo izvajal v tem pogledu, finančno nevtralni za vse stranke in za državo.“
Specific rights
Specifične dajatve
As far as specific rights [10] are concerned, the reform treats past and future specific rights differently.
Pri specifičnih dajatvah [10] reforma razlikuje bodoče specifične dajatve in pretekle specifične dajatve.
Future specific rights, acquired by employees in the sector after the reform, will remain entirely the responsibility of the enterprises under the same conditions as before, however much they increase in line with the evolution of the wage bill.
Bodoče specifične dajatve, ki jih oblikujejo zaposleni v panogi po uvedbi reforme, bodo ostali v celoti v breme podjetij pod nespremenjenimi pogoji, kakršno koli bo povečanje njihovega zneska, povezanega z gibanjem mase plač.
Past specific rights already acquired at the date of the reform by employees assigned to electricity and gas transport and distribution activities will no longer be financed by the enterprises in the sector but by a tariff-based contribution.
Preteklih specifičnih dajatev zaposlenih, namenjenih za dejavnosti transporta in distribucijo električne energije in plina, ki so se pobirale na datum reforme, ne bodo več financirala panožna podjetja, ampak so te dajatve financirane s tarifnim prispevkom.
The contribution will be based, for each final consumer, on the component of the standing charge for use of the electricity or gas networks which can be directly imputed to him and which is independent of the energy actually consumed.
Prispevek za vsakega končnega uporabnika je vgrajen v del tarife za uporabo električnega omrežja ali plina, ki gre direktno na račun prispevka, in, ki je neodvisen od dejansko porabljene energije.
It will be collected by the entity invoicing the electricity or gas distribution service to the final consumer and will be directly and fully allocated to the new pension fund for the electricity and gas industries.
Zbiral se bo pri organizaciji, ki fakturira storitve pošiljanja električne energije ali plina končnemu porabniku, ter bo direktno in v celoti namenjen novemu pokojninskemu skladu panoge IEG.
Past specific rights already acquired at the date of the reform by employees assigned to activities other than electricity and gas transport and distribution will continue to be financed by the enterprises in the sector.
Pretekle specifične dajatve zaposlenih, namenjene za ostale dejavnosti poleg transporta in distribucije, ki so se pobirale na datum reforme, bodo še naprej financirala panožna podjetja.
At the date of the reform, the financing of these specific pension rights will be definitively apportioned among all the enterprises in the sector on the basis of two criteria: the wage bill of the enterprises concerned and the length of service with them of the employees covered by the arrangements for the electricity and gas industries.
Na datum reforme je financiranje teh specifičnih pokojninskih dajatev dokončno razdeljeno med vsa panožna podjetja po dveh kriterijih: masa plač in trajanje zaposlitve osebja v podjetjih, ki izhajajo iz statusa podjetij IEG.
As part of the notified reform, the State is also to guarantee the payment of pension benefits corresponding to all past specific rights.
Sicer pa prijavljena reforma predvideva, da država jamči izplačilo pokojnin, ki odgovarjajo celoti preteklih specifičnih dajatev.
This guarantee of last resort will be granted to the National Fund for the Electricity and Gas Industries, not to the enterprises themselves.
To jamstvo kot zadnja instanca bo dodeljeno Nacionalnemu skladu industrije električne energije in plinarn, in ne podjetjem.
It could be called upon only after failure of an enterprise had been duly established and prior activation of an inter-company solidarity mechanism up to a given ceiling.
Jamstvo je lahko dano v izvedbo šele po ugotovljeni nezmožnosti določnega podjetja in predhodni sprožitvi mehanizma solidarnosti med podjetji, do določenega praga.
Advantage resulting from the non-payment by EDF in 1997 of corporation tax on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network
Gospodarska korist zaradi neplačevanja družbe EDF, v 1997, davka na dohodek pravnih oseb na del računovodskih zalog, ustvarjenih z oprostitvijo davka za prenovo RAG
In 1987, on the ground that the high-voltage transmission network (RAG) had been entrusted to it in 1956 by a concession contract, EDF changed its accounting practice and classified the assets allocated to the RAG under the balance sheet item ‘Assets under concession’.
V 1987 je družba EDF, ker ji je bilo v 1956 s koncesijsko pogodbo zaupano omrežje splošne oskrbe (RAG), spremenilo računovodsko prakso in je uvrstilo sredstva, namenjena za RAG, v bilančno postavko „Sredstva v koncesiji“.
EDF therefore applied to those assets the special accounting rules established in France for assets under concession that have to be returned to the State at the end of the concession period, and created tax-free provisions for the renewal of the RAG.
Družba EDF je torej za ta sredstva uporabila specialne računovodske predpise, izdelane v Franciji za sredstva v koncesiji, ki jih je potrebno vrniti državi ob zaključku le-te, in je z oprostitvijo davka za prenovo RAG ustvarila zaloge.
Act No 97-1026 of 10 November 1997 nevertheless established that EDF was deemed to have owned the RAG since 1956.
Zakon št. 97-1026 z dne 10. novembra 1997 pa je vendarle ustanovil, da je bila družba EDF priznana kot lastnica RAG od 1956 dalje.
The accounting provisions created between 1987 and 1996 under the arrangements for assets under concession therefore became superfluous.
Računovodske zaloge, ustvarjene od 1987 do 1996 na temelju režima sredstev, danih v koncesijo, so torej postale neopredmetene.
In 1997, EDF had in its accounts two types of provisions created free of tax for the renewal of the RAG: provisions not yet used, amounting to FRF 38,5 billion, and grantor rights, corresponding to renewal operations already carried out, amounting to FRF 18,345 billion.
V 1997 je družba EDF v svojih obračunih imela dva tipa zalog, ustvarjenih z oprostitvijo davka za prenovo RAG: še ne uporabljene zaloge v znesku 38,5 milijard francoskih frankov (FRF) in dajatve koncedenta, ki odgovarjajo operacijam že izvedene prenove, v znesku 18,345 milijard FRF.
Since these provisions had become superfluous, the French authorities reorganised EDF's balance sheet by means of an act and a ministerial decision.
Ker so te zaloge postale neopredmetene, so francoski organi oblasti z zakonom in ministrskim odlokom reorganizirali bilanco družbe EDF.
First, Act No 97-1026 of 10 November 1997 provided that ‘as at 1 January 1997, the value of the assets in kind allocated under concession to the RAG appearing as liabilities on EDF's balance sheet shall be entered, net of the corresponding revaluation differences, under the item “Capital injections”’.
Prvič, zakon št. 97-1026 z dne 10. novembra 1997 določa, da je „1. januarja 1997 protivrednost sredstev v naravi, ki so dana v koncesijo RAG, ki nastopajo v obveznostih bilance družbe EDF, vpisana v postavko ‚Dodelitev sredstev v kapitalu‘, neto od odklona odgovarjajočega prevrednotenja“.
The share of the provisions corresponding to grantor rights was therefore to be reclassified as capital injections without being subject to corporation tax.
Zakon torej predvideva, da je del zalog, ki odgovarjajo dajatvam koncedenta ponovno razvrščen v dodelitev sredstev v kapitalu, ne da bi bil podvržen davku na dohodek pravnih oseb.
Second, Annex 1 to a letter addressed to EDF on 22 December 1997 by the Minister for Economic Affairs, Finance and Industry, the Secretary of State for the Budget and the Secretary of State for Industry (hereinafter the letter from the Minister for Economic Affairs) explained the restructuring of the upper part of EDF's balance sheet pursuant to Article 4 of Act No 97-1026 of 10 November 1997:
Drugič, pismo ministra za gospodarstvo, finance in industrijo, državnega sekretarja proračuna in državnega sekretarja za industrijo, poslano na družbo EDF 22. decembra 1997 (v nadaljevanju „pismo ministra za gospodarstvo“), v svoji prilogi 1 razlaga prestrukturiranje bilance EDF od vrha, skladno s členom 4 zakona št. 97-1026 z dne 10. novembra 1997:
Reclassification of “Grantor rights” (FRF 18345563605):
Prerazporeditev ‚dajatev koncedenta‘ (18345563605 F):
Consolidation as capital injections of the value of assets in kind allocated under concession to the RAG, amounting to FRF 14119065335.
konsolidacija v donacije v kapitalu za protivrednost sredstev v naravi družbe RAG, danih v koncesijo v višini 14119065335 F,
Amalgamation of the revaluation differences for the RAG in 1959 (FRF 2425 million) and 1976 (non-depreciable fixed assets: FRF 97 million) with the item “Revaluation differences RAG”, which is thus increased from FRF 1720 million to FRF 4145 million.
uskupinjanje odklonov prevrednotenja družbe RAG leta 1959 (2425 MF) in 1976 (neamortizirana osnovna sredstva: 97 MF) s postavko ‚Odklon prevrednotenja RAG‘, katere znesek tako znaša 1720 MF do 4145 MF,
Amalgamation of the statutory provisions for the revaluation of depreciable fixed assets in 1976 (FRF 1704 million), the item thus increasing from FRF 877 million to FRF 2581 million.
uskupinjanje zakonsko urejenih zalog, ki se nanašajo na ponovno prevrednotenje amortiziranih osnovnih sredstev v 1976 (1704 MF), postavka od 877 MF do 2581 MF.
Reclassification of the replacement provisions which have become unwarranted (FRF 38520943408) as surplus carried forward, in accordance with National Accountancy Council Opinion No 97-06 of 18 June 1997 on accountancy changes.’
Prerazporeditev zalog za prenovo, ki ne morejo biti ponovno prenesene (38520943408 F), z upoštevanjem mnenja Nacionalnega sveta za računovodstvo št. 97-06 z dne 18. junija 1997, ki se nanaša na računovodske spremembe.“
Annex 3 to the letter from the Minister for Economic Affairs also sets out the tax implications of the reorganisation of EDF's balance sheet.
Priloga 3 pisma ministra za gospodarstvo prav tako določa davčne posledice reorganizacije bilance družbe EDF.
A net asset variation is observed as a result of the reclassification of the unused replacement provisions amounting to FRF 38,5 billion as surplus carried forward and subjected to corporation tax at the rate of 41,66 % applicable in 1997.
Ugotovljena je sprememba neuporabljenih neto sredstev s prerazporeditvijo zalog za prenovo, v znesku 38,5 milijard FRF, s ponovnim prenosom in podvrženih davku na dohodek pravnih oseb po stopnji 41,66 %, v veljavi v 1997.
The unused provisions amounting to FRF 38,5 billion were thus correctly taxed by the French authorities, while the share of the provisions corresponding to grantor rights were not taxed.
Na tak način so francoski organi oblasti normalno obdavčili še neuporabljene zaloge v znesku 38,5 milijard FRF, medtem ko del zalog, ki odgovarjajo dajatvam koncedenta, ni bil obdavčen.
In accordance with Act No 97-1026 of 10 November 1997 and the letter from the Minister for Economic Affairs, the revaluation differences were transferred to the item ‘Own assets’ without incurring any tax since they corresponded to revaluation surpluses realised free of tax or under a tax neutrality arrangement pursuant to the 1959 and 1976 revaluation acts.
V skladu z zakonom št. 97-1026 z dne 10. novembra 1997 in pismom ministra za gospodarstvo so bili odkloni prevrednotenja preneseni v rubriko „Lastni kapital“ brez davčne obveze, ker odgovarjajo povečanju vrednosti prevrednotenja, realiziranega z oprostitvijo davka, ali pa pod režimom fiskalne nevtralnosti po zakonu o prevrednotenju v 1959 in v 1976.
In reorganising EDF's balance sheet, the French authorities followed National Accountancy Council Opinion No 97-06 of 18 June 1997 on changes to accounting methods, changes to estimates, changes to tax options and corrections to errors (hereinafter the National Accountancy Council Opinion), which States that corrections to accounting errors, which by their very nature relate to the posting of past transactions, ‘should be posted in the accounts for the financial year in which they are discovered’.
Francoski organi oblasti so v okviru reorganizacije bilance družbe EDF upoštevali mnenje Nacionalnega računovodskega sveta št. 97.06 z dne 18. junija 1997, ki se nanaša na spremembe računovodskih metod, spremembe ocenjevanja, spremembe davčnih opcij in popravkov napak (v nadaljevanju „mnenje Nacionalnega računovodskega sveta“), ki določa, da se popravki računovodskih napak, ki se že po svoji naravi nanašajo na knjiženje preteklih operacij, „knjižijo v rezultatu obračunskega leta, v teku katerega so ugotovljene“.
In its injunction of 15 October 2002, the Commission requested the French authorities to let it have all the necessary documents, information and data for assessing the compatibility of that aid measure, and in particular full copies of the confidential reports issued by the French Court of Auditors on EDF.
V svojem nalogu z dne 15. oktobra 2002 je Komisija francoske organe oblasti zaprosila za posredovanje vseh dokumentov, informacij in podatkov, potrebnih za presojo skladnosti tega ukrepa pomoči, in zlasti kompletne kopije zaupnih poročil francoskega Računskega sodišča o družbi EDF.
The French authorities confined themselves to communicating extracts from those reports on the ground that only those extracts had to do with the Commission's investigation and that ‘the Court of Auditors’ special reports on EDF contain names of individuals and/or business secrets'.
Francoski organi oblasti so se omejili na posredovanje izvlečkov iz teh poročil, z razlago, da so samo ti izvlečki povezani s preiskavo Komisije, ter, da „določena poročila Računskega sodišča o družbi EDF vsebujejo poimenske elemente, ki razkrivajo komercialno skrivnost“.
The Commission notes that the documents forwarded were heavily censored.
Komisija ugotavlja, da so bili posredovani dokumenti v veliki meri prečiščeni.
It would stress that it is not for the Member State but for the Commission to assess the relevance of such documents in the context of its investigation.
Opomni, da ni naloga države članice, pač pa Komisije, da presodi primernost dokumentov v okviru svoje preiskave.
Neither does the existence of business secrets constitute a valid ground for refusing to transmit a document to the Commission, since the Commission is required to treat in confidence any information classed as a business secret.
Sicer pa obstoj poslovnih skrivnosti ne predstavlja veljavnega motiva za zavrnitev predložitve dokumenta Komisiji, ker mora le-ta obravnavati na zaupen način vsako informacijo, ki predstavlja poslovno skrivnost.
In accordance with Article 13(1) of Regulation (EC) No 659/1999, the refusal by a Member State to provide a document requested by the Commission entitles the latter to take a decision exclusively on the basis of the information available to it.
Če država članica zavrne posredovanje dokumenta, ki ga zahteva Komisija, to Komisiji omogoči, da odloča izključno na osnovi razpoložljivih informacij, skladno z odstavkom 1 člena 13 Uredbe (ES) št. 659/1999.
COMMENTS FROM AN INTERESTED PARTY
PRIPOMBE TRETJIH ZAINTERESIRANIH STRANK
By letter dated 6 January 2003, the National Association of Independent Thermal Electricity Producers (SNPIET) submitted comments to the Commission in the context of the formal investigation procedure initiated in respect of the non-payment by EDF, in 1997, of corporation tax on some of the accounting provisions created free of tax for the renewal of the RAG.
V pismu z dne 6. januarjo 2003 je Nacionalni sindikat neodvisnih proizvajalcev termične elektrike (SNPIET) Komisiji poslal pripombe v okviru uradnega postopka preiskave, ki ga je Komisija odprla v zvezi z neplačevanjem davka na dohodek pravnih oseb v letu 1997 na del zalog, ustvarjenih z oprostitvijo davka za prenovo RAG.
The SNPIET alleged that EDF had not complied in its operations with normal practice in industrial and commercial enterprises, contrary to the provisions of Act No 46-628 of 8 April 1946.
Glede na te pripombe se družba EDF ni uskladila v okviru svojih dejavnosti s predpisi v rabi v industrijskih in komercialnih družbah, v nasprotju z določili zakona št. 46-628 z dne 8. aprila 1946.
COMMENTS FROM THE FRENCH AUTHORITIES IN THE CONTEXT OF THE FORMAL INVESTIGATION PROCEDURES
PRIPOMBE FRANCOSKIH ORGANOV OBLASTI V OKVIRU URADNIH POSTOPKOV PREISKAVE
The French authorities submitted comments to the Commission in the context of the two formal investigation procedures.
Francoski organi oblasti so Komisiji sporočili svoje pripombe v okviru dveh uradnih postopkov preiskave.
The French authorities submitted their comments to the Commission by letter dated 12 June 2003, in which they reiterated and supplemented the arguments set out in their letter of 11 December 2002.
Francoski organi oblasti so Komisiji sporočili svoje pripombe v pismu z dne 12. junija 2003, v katerem pred njihovo dopolnitvijo ponavljajo argumente, podane v pismu z dne 11. decembra 2002.
In their letter of 11 December 2002, the French authorities disputed the classification of the State guarantee as aid, developing their case at length on the basis of the following arguments:
V svojem pismu z dne 11. decembra 2002 so francoski organi oblasti ovrgli kvalifikacijo državne pomoči z naslednjimi argumenti:
Under Act No 80-539 of 16 July 1980 on periodic penalty payments imposed in administrative proceedings and compliance with judgments by legal persons governed by public law, a public enterprise was responsible for settling its debts out of its own assets.
Po besedilu zakona št. 80-539 z dne 16. julija 1980, ki se nanaša na stroge obveze, odrejene na upravnem področju in pri sojenju pravnih oseb javnega prava, družba EPIC odgovarja za svoje dolgove s svojim premoženjem.
If it had insufficient funds, it had to create the necessary resources either by reducing the funds allocated to other expenditures or by increasing its revenues.
V primeru, ko krediti ne zadoščajo, mora družba EPIC ustvariti potrebne vire, ali z zmanjšanjem kreditov, namenjenih ostalim stroškom, ali s povečevanjem virov.
Where the public enterprise failed to act, the supervisory authority served formal notice for it to do so.
V primeru pomanjkanja pristojen organ oblasti družbi EPIC pošlje poziv, naj ukrepa.
If the public enterprise did not comply, the supervisory authority itself issued a mandatory payment order for the expenditure in question, where necessary having first released the necessary resources.
Če na poziv ni odziva, pristojen organ oblasti začne z uradnim potrjevanjem izdatka, potem ko sprosti potrebne vire, če je tak primer.
According to the French authorities, the State did not therefore take the place of the public enterprise in order to pay its debts; it merely ordered the expenditure should the public enterprise fail to act.
Kot pravijo francoski organi oblasti, država ne vrača dolgov namesto družbe EPIC; država le uravnava strošek v primeru pomanjkanja sredstev.
According to the Commission, it was not the public enterprise status that constituted aid, but the more favourable credit terms it enabled such enterprises to obtain.
Pomoči ne ustanavlja status družbe EPIC, temveč najbolj ugodni kreditni pogoji, ki omogočajo njihovo pridobitev.
However, the Commission had not demonstrated in what way the special status enjoyed by public enterprises had actually enabled EDF to obtain real advantages linked to a particular loan or another financial obligation it had entered into.
Torej Komisija ni prikazala, na osnovi česa je izjemen režim statusa družbe EPIC v resnici omogočil družbi EDF pridobitev dejanskih gospodarskih koristi, povezanih z določenim kreditom, ali s kakšno drugo finančno obveznostjo, ki jo podjetje sklene.
The Commission should have carried out an overall assessment of the prerogatives and constraints of public enterprises rather than confining itself to highlighting certain privileges.
Komisija bi bila lahko začela z globalno presojo posebnih pravic in obveznosti podjetij EPIC, in se ne bi zadovoljila s tem, da le uveljavi določene privilegije.
Public enterprises were subject to certain statutory constraints, such as the principle of specialisation and the ban on arbitration clauses, which disadvantaged them in relation to commercial enterprises.
Podjetja EPIC so v resnici podvržena določenim statusnim pritiskom, kot so, na primer, načelo specialnosti in prepoved razsojevalnih klavzul, ki jim v primerjavi s komercialnimi družbami, škodijo.
Neither did the Commission take account of the public service obligations incumbent on EDF.
Poleg tega Komisija ne upošteva obveznosti javne storitve, ki bremeni družbo EDF.
If it were found that there was an implicit State guarantee, it would in any event be necessary in order to ensure continuity of the public service.
Če bi bilo ugotovljeno implicitno jamstvo države, bi bilo le-to potrebno v vsakem primeru za zagotovitev nadaljevanja javne storitve.
The Commission decision deprived Article 295 of the Treaty of its effectiveness and ran counter to the principle of equal treatment in that it treated public enterprises and commercial enterprises in the same way although they did not operate in comparable conditions.
Odločba Komisije iz člena 295 Pogodbe ES izvleče koristen učinek in ugovarja načelu enake obravnave, v primeru, ko so javna in komercialna podjetja izenačena, četudi se ne nahajajo v primerljivem položaju.
In their letter dated 12 June 2003, the French authorities added further points as set out below.
Francoski organi oblasti v svojem pismu z dne 12. junija 2003 dodajajo ostale, spodaj navedene elemente.
As regards the use of State resources, they considered that the Commission's interpretation of Act No 80-539 of 16 July 1980 was incorrect.
Kar zadeva državne vire, francoski organi oblasti ocenjujejo, da je Komisija napačno tolmačila zakon št. 80-539 z dne 16. julija 1980.
They stressed that no legal instrument or court decision provided for or sanctioned the existence of an automatic guarantee for the benefit either of EDF or of public enterprises in general.
Opozarjajo, da nobeno pravno besedilo, niti zakonodajni odlok ne predvidevata, niti ne odobravata obstoja avtomatskega jamstva v korist družbe EDF, in bolj splošno, za podjetja EPIC.
They reiterated that Act No 80-539 of 16 July 1980 had neither the object nor the effect of transferring the burden of a debt to the State and emphasised that, even when public entities in France had faced extremely serious financial difficulties, financial solutions had been found without State intervention.
Ponovno zatrjujejo, da zakon št. 80-539 z dne 16. julija 1980 niti v pogledu predmeta, niti učinka, ne more prenesti na državo obveznost dolga, ter opominjajo, da so se za javne osebe, ki so se v Franciji znašle v zelo težkih finančnih težavah, našle finančne rešitve brez posredovanja države.
They furthermore took the view that the fact that a public supervisory authority was empowered to increase the resources of a public entity in financial difficulty did not suffice to demonstrate either the existence of a State guarantee of last resort or the use of State resources within the meaning of Article 87(1) of the Treaty.
Poleg tega francoski organi oblasti smatrajo, da za pooblaščen državni organ oblasti dejstvo, da ima možnost povečati finančne vire javne osebe v finančnih težavah, ne zadošča za dokazovanje niti obstoja jamstva kot zadnjega posega države, niti obstoja državnih virov v smislu člena 87(1) Pogodbe ES.