natgillin/translations-raw huggingface dataset:
Firstly, according to the rules of the scheme which are currently applicable to any new entrant, enterprises do not pay a contribution in discharge of their obligations but participate each year in the payment of pensions for the entire sector in proportion to their wage bill. The level of a new entrant's contribution therefore does not depend on a pre-established fixed rate but is determined each year on the basis of the amounts needed to keep the pension scheme in balance.
V resnici, v skladu s predpisi sedanjega sistema, ki jih mora upoštevati vsak novi uporabnik, podjetja ne nakazujejo prispevkov iz izvora, ampak vsako leto prispevajo za plačila pokojnin celotne panoge v sorazmerju s svojo maso plač. Iz tega izhaja, da raven prispevka novega uporabnika ni odvisna od predhodno določene fiksne stopnje, ampak je določena vsako leto glede na potrebe ravnovesja panožnega pokojninskega sistema.
That balance depends on parameters, such as the total wage bill of the sector and its demographic structure, that are established prior to the firm's market entry and are in no way related to its own pension liabilities.
Torej ta raven ravnovesja ustreza parametrom kot so masa plač v panogi in njena demografska struktura, ki sta določeni za nazaj ob vstopu na trg in brez povezave z lastnimi pokojninskimi obvezami.
Secondly, since the electricity and gas industries are highly capital-intensive, it is likely that any new market entrant would be listed on a stock exchange or would have recourse to issuing securities.
Dalje, ker so industrije električne energije in plinarne močno kapitalistične, je verjetno, da vsak na novo vstopajoči na trg, ali kotira na borzi, ali pa poziva k javnemu varčevanju.
Once the IAS accounting standards enter into force, such enterprises will have to set aside provisions in their accounts to finance the pension liabilities of the sector that have accumulated prior to their market entry but are chargeable to them in proportion to their current wage bill. This provisioning for past pension liabilities constitutes an additional expense in comparison with those incurred by enterprises subject to the ordinary social security rules, which finance pension schemes by way of contributions in discharge of their obligations and do not therefore have to set aside provisions for such liabilities.
Torej, od začetka veljavnosti računovodskih norm IAS, morajo ta podjetja na svojih računih zalagati pokojninske obveznosti panoge, ki so starejše on njihovega vstopa na trg, vendar jih bremenijo v sorazmerju z njihovo trenutno maso plač. To zalaganje pokojninskih obveznosti iz preteklosti predstavlja dodatno obvezo glede na obveze, ki jih nosijo podjetja, za katera velja splošno pravo socialne varnosti, ki financirajo pokojninski sistem z obveznimi prispevki in jim zato ni potrebno zalagati teh obveznosti.
Entering a highly capital-intensive market, with large fixed costs, represents such a heavy investment that any additional expense can be seen as a major barrier.
Vstop na močno kapitalistični trg z velikimi fiksnimi stroški predstavlja tako investicijo, da se vsak dodaten strošek lahko pojavi kot večja ovira.
Lastly, withdrawing the unlimited State guarantee enjoyed by EDF and GDF and therefore making them subject to the ordinary law on bankruptcy, without a concomitant reform of the pension scheme for the electricity and gas industries, would place all the enterprises in the sector, including new entrants, under the obligation to take over the pension liabilities of the two incumbents if they were declared bankrupt.
Na koncu ukinitev neomejenega državnega jamstva, ki ga uživata EDF in GDF, in torej njihova podrejenost splošnemu pravu stečajev, brez vzporedne pokojninske reforme panoge, bodo obtežili vsa podjetja v sektorju, vključno z na novo vstopajočimi, z obvezo prevzema pokojninskih obveznosti dveh zgodovinskih operaterjev, če prideta v stečaj.
Given the amounts at stake, such a risk cannot be borne by the other enterprises in the sector.
Upoštevajoč vsote, ki so v igri, tega tveganja ostala podjetja v sektorju ne morejo prenesti.
The transfer of such a risk to the enterprises in the sector therefore constitutes a barrier to the entry of competitors into the French markets.
Prenos takega tveganja na podjetja v sektorju tako predstavlja oviro pri vstopu konkurentov na francoski trg.
The current pension scheme for the electricity and gas industries therefore creates barriers to entry into the French electricity and gas markets.
Sedanji pokojninski sistem panoge podjetij IEG ustvarja ovire pri vstopu na francoski trg električne energije in plina. Reforma, ki so jo francoski organi oblasti prijavili, omogoča odstranitev teh vstopnih ovir.
The reform notified by the French authorities enables these entry barriers to be removed: firstly, it replaces the balancing contributions paid by enterprises in the sector with contributions to the general schemes (basic scheme and compulsory supplementary schemes) that discharge their obligations; secondly, it reduces the amount of the specific pension rights acquired before the reform that exceeds the amount of the ordinary benefits and has to be financed by all enterprises in the sector.
Po eni strani nadomesti prispevek uravnoteženosti, ki ga plačujejo podjetja v sektorju z obveznimi prispevki v režimih splošnega prava (osnovni režim in obvezni dopolnilni režim). Po drugi strani zmanjša znesek specifičnih pokojninskih dajatev, ki so se zbirale pred reformo, ki sega preko zneska storitev splošnega prava, in ki ga morajo financirati vsa podjetja v sektorju.
At the date of the reform, the specific pension rights that still have to be financed by the enterprises will be definitively apportioned among them 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 so specifične pokojninske dajatve, ki ostanejo v breme podjetij, dokončno razdeljene med podjetja po dveh kriterijih: mase plač in trajanja zaposlitve osebja v podjetjih, ki izhajajo iz statusa podjetij IEG. Prispevek podjetij je na tak način sorazmeren glede na njihovo preteklo prisotnost na trgu električne energije in plina.
The contribution by the enterprises will thus be proportionate to the duration of their presence on the electricity and gas markets; lastly, should the incumbents be declared bankrupt, the enterprises in the sector would take over the specific rights only up to a ceiling that would take account of their own pension liabilities so as not to threaten their viability.
In na koncu, v primeru stečaja operaterjev iz preteklosti, bodo panožna podjetja prevzela v svoje breme samo specifične dajatve, in to v mejah praga, ki bo upošteval njihove lastne pokojninske obveznosti tako, da ne bo ogroženo njihovo preživetje.
Since the existing pension scheme is on the point of being abrogated, the Commission does not consider it necessary to examine its compatibility with the Treaty rules.
Ker je sedanji sistem tik pred ukinitvijo, Komisija ocenjuje, da ni potrebno preučiti njegove skladnosti z določili Pogodbe ES.
This Decision is confined exclusively to examining the compatibility of the new scheme with the Community rules on State aid.
Sedanja odločba se omejuje izključno na preučitev skladnosti novega sistema s predpisi Skupnosti, ki zadevajo državne pomoči.
As regards the tariff-based contribution accruing to the National Fund for the Electricity and Gas Industries for the purpose of financing some of the pension rights acquired prior to the reform by employees assigned to electricity or gas transport and distribution, it should be noted that the chargeable event is the connection of consumers to the electricity or gas transport and distribution networks.
Kar zadeva tarifni del prispevka, ki je bil uveden v korist Nacionalnega sklada industrij električne energije in plinarn za financiranje dela pokojninskih dajatev, ki so se pred reformo zbirale iz plač delavcev pri transportu in distribuciji električne energije in plina, je potrebno opozoriti, da je njegov tvorni dejavnik priključitev porabnikov na omrežje transporta in distribucije električne energije ali plina.
The contribution is based, for each final consumer, on a ‘fixed’ component of the standing charge for use of the network which is independent of the energy actually consumed.
Tarifni prispevek je za vsakega končnega porabnika vgrajen v del tarife, imenovan „fiksen“, za uporabo omrežja, ki je neodvisen od dejansko porabljene energije.
It is thus paid by the final consumer, even if the latter does not actually consume any energy; payment of the contribution is not therefore linked to the amount of electricity or gas consumed.
Na tak način ga plača končni porabnik, četudi ne bi porabil nobene energije. Plačilo prispevka torej ni vezano na količino porabe električne energije ali plina.
It follows that the National Fund for the Electricity and Gas Industries is not financed, through the contribution, by electricity or gas imported from other Member States.
Iz tega izhaja, da Nacionalni sklad industrij električne energije in plinarn s tem prispevkom ni financiran z električno energijo ali plinom, uvoženim iz ostalih držav članic.
The way in which the contribution is collected therefore does not reinforce the effects of the aid on competition and trade between Member States, since it is not charged on imported products.
Mehanizem financiranja tega prispevka torej ne krepi učinka pomoči na konkurenco in na menjave med državami članicami, ker ne obremenjuje uvoženih proizvodov.
Consequently, it does not create a barrier to entry into the French electricity and gas markets.
Na tak način ne ustvarja ovire na vstopu na francoski trg električne energije in plina.
It should also be noted that the specific pension rights acquired prior to the reform constitute past liabilities linked to the previous monopoly situation: payment by enterprises in the electricity and gas industries of benefits corresponding to specific pension rights did not give rise to any difficulty as long as those enterprises operated in a monopoly environment.
Sicer pa je potrebno opozoriti, da specifične pokojninske dajatve, ki so se pobirale pred reformo, predstavljajo pretekle stroške, vezane na preteklo monopolno situacijo. V resnici plačevanje specifičnih pokojninskih dajatev s strani podjetij panoge IEG ni sprožalo težav, dokler so se ta podjetja razvijala v monopolističnem okviru.
They did of course incur higher pension costs than enterprises in other sectors, but they were shielded from any intra-industry competition.
Seveda so v primerjavi s podjetji iz drugih sektorjev nosila višje pokojninske stroške, vendar so bila zaščitena pred vsako konkurenco znotraj panoge.
In addition, the accounting standards did not require them to set aside provisions in their accounts to cover the amount of the specific rights for which they were liable towards their employees.
Poleg tega jim računovodske norme niso nalagale zalaganja zneskov specifičnih dajatev na svoje račune, ki so jih morala plačati svojim delavcem. Kar se tiče delavcev, je bila pridobitev njihovega plačila specifičnih pokojninskih dajatev zagotovljena, v kolikor je te dajatve upravljala pokojninska služba družb EDF-GDF, ki je uživala neomejeno državno jamstvo.
For their part, employees were sure to obtain payment of their specific pension benefits insofar as those rights were managed by the EDF-GDF pension department, which was covered by the unlimited State guarantee.
Odkar so se trgi električne energije in plina odprli konkurenci, so te specifične dajatve postale strošek za podjetja električne energije in plinarn, ki vpliva na njihovo konkurenčnost.
Since the electricity and gas markets have been opened up to competition, these specific rights have become a burden affecting the competitiveness of enterprises in the sector: the specific rights represent additional wage costs for the enterprises which their competitors do not have to bear; and, once the IAS accounting standards enter into force, enterprises will have to set aside provisions in their accounts to cover the specific rights acquired by their employees.
Po eni strani te specifične dajatve za ta podjetja predstavljajo dodatne socialne stroške, ki ne bremenijo njihovih konkurentov. Po drugi strani, od vstopa norm IAS v veljavo, bodo morala podjetja na svojih računih zalagati znesek specifičnih dajatev, ki so jih zbrali njihovi delavci.
At 1 January 2003, these specific pension rights amounted to […].
Do 1. januarja 2003 so te specifične pokojninske dajatve predstavljale […].
Payment of the specific pension benefits, which was not an unbearable burden as long as the enterprises were shielded from any intra-industry competition, today constitutes a major difficulty for these enterprises, now that they are in competition with other electricity or gas enterprises.
Plačilo specifičnih pokojninskih dajatev, ki niso predstavljala nepremostljivih stroškov dokler so bila podjetja zaščitena pred vsako konkurenco znotraj panoge, danes predstavlja težavo večjih razsežnosti za ta podjetja, ki so od sedaj v konkurenci z ostalimi podjetji električne energije in plina.
These specific pension rights of employees in the electricity and gas industries derive from Article 24 of the National conditions of employment for workers in the electricity and gas industries and Annex 3 thereto, relating to invalidity, pension and death benefits, which date from 1946.
Te specifične pokojninske dajatve delavcev podjetij IEG izhajajo iz člena 24 Nacionalnega statuta zaposlenih v industriji električne energije in plinarn in iz njegove priloge št. 3, ki se nanaša na storitve invalidnosti, starosti in smrti, ki datira iz leta 1946.
These texts have not been amended since 1997.
Ta besedila se od 1997 dalje niso spreminjala.
As part of the notified reform, enterprises in the sector will not pay benefits corresponding to the specific rights acquired at the date of the reform by employees assigned to electricity and gas transport and distribution activities.
Prijavljena reforma predvideva, da podjetja te panoge ne bodo plačevala specifičnih dajatev, ki so jih na datum reforme zbirali delavci pri transportu in distribuciji električne energije in plina.
The reform is proportionate to what is strictly necessary, since the enterprises are relieved of the payment of only some of the specific pension benefits acquired in the past.
Reforma je dimenzionirana na strogo potreben obseg, ker so podjetja razbremenjena le dela specifičnih pokojninskih dajatev iz preteklosti.
While the specific rights acquired in the past by employees in the sector amount to a total of […], the enterprises are relieved of the payment only of the specific pension benefits acquired before the reform by employees assigned to electricity and gas transport and distribution, which represented a total of […] at 1 January 2003.
Če se znesek vseh preteklih specifičnih dajatev v panogi dvigne na […], bodo podjetja razbremenjena le plačila specifičnih pokojninskih dajatev, ki so jih pred reformo zbirali delavci pri transportu in distribuciji električne energije in plina, kar predstavlja vsoto […] 1. januarja 2003.
The enterprises in the sector therefore remain responsible for an amount of […].
[…] torej ostane v breme podjetij v panogi.
The reform of the pension scheme, as notified by the French authorities, does not relieve the enterprises in the sector of the payment of all the specific pension benefits acquired in the past, only some of them.
Reforma pokojninskega režima, kot so jo prijavili francoski organi oblasti, panožnih podjetij torej ne razbremenjuje plačila celote specifičnih pokojninskih dajatev iz preteklosti, ampak samo enega dela.
Any market operating in a monopoly environment has a particular organisation and is not immediately suited to functioning competitively when it is opened up.
Vsak trg, ki deluje v monopolističnem okviru, se organizira na specifičen način, in se torej takoj ob svojem odprtju ne prilagodi delovanju konkurence.
The liberalisation of the electricity and gas sector therefore requires it to be reorganised so that it can achieve the competitive operation sought.
Zaradi tega liberalizacija takega sektorja zahteva njegovo reorganizacijo, ki mu bo omogočila, da doseže želeno konkurenčno delovanje.
The aid granted by the French State with a view to such sectoral reorganisation is necessary and proportionate: only the electricity and gas transport and distribution activities, traditionally carried on as a monopoly, will receive aid, while the other aspects of the reform do not involve State aid.
Pomoč, ki jo dodeli država v vidu te sektorske reorganizacije, je potrebna in proporcionalna. V bistvu samo dejavnosti transporta in distribucije električne energije, ki se tradicionalno monopolno odvijajo, prejemajo pomoč, ostali vidiki reforme pa ne vsebujejo elementov državne pomoči.
The aid may therefore be deemed compatible with the common market in accordance with Article 87(3)(c) of the Treaty since it allows the development of the activity in question and does not affect trade to an extent contrary to the common interest.
Pomoč se torej lahko šteje za skladno s skupnim trgom na temelju člena 87(3)(c) Pogodbe ES, ker omogoča razvoj dejavnosti, o kateri je govora ter ne spreminja menjav v nasprotju z interesi Skupnosti.
The Commission regards the situation in the case in point as not dissimilar in nature to that of stranded costs in the energy field.
Komisija ocenjuje, da se situacija v konkretnem primeru po svoji naravi ne razlikuje tako zelo od situacij „propadlih stroškov“ na področju energije.
It involves aid aimed at facilitating the transition to a competitive energy sector.
Gre za učinek pomoči, ki imajo za cilj olajšati prehod v konkurenčen energetski sektor.
Although the methodology which the Commission has adopted for examining aid of that type cannot cover this reform of the pension scheme, the Commission deems it appropriate in the case in point to treat this aid in the same way as compensation for stranded costs and will follow the same approach in its analysis of similar cases.
Zagotovo metodologija, ki jo je sprejela Komisija za preiskavo tega tipa pomoči, ne omogoča razumevanja te reforme pokojninskega sistema. Vendar pa v posebnem primeru Komisija ocenjuje, da je primerno izenačiti te pomoči s kompenzacijo propadlih stroškov in bo v svoji analizi podobnih primerov sledila temu pristopu.
By eliminating barriers to entry into the French electricity and gas markets, the reform of the pension scheme for the electricity and gas industries allows competition to be stepped up on those markets.
Reforma pokojninskega sistema podjetij v panog IEG, z odstranitvijo ovir ob vstopu na francoske trge električne energije in plina, omogoča širjenje konkurence na teh trgih.
This reform of a special scheme also forms part of the general drive to reform Member States' pension systems advocated by both the Council and the Commission [34].
Ta reforma specialne ga režima se, med ostalim, vpisuje v splošni okvir reforme pokojninskih sistemov držav članic, kar želita tako Svet kot Komisija [34].
Neither does the aid measure in question qualify for the exceptions allowed by Article 87(3)(a) or (c), for aid to promote the economic development of certain regions, particularly since it corresponds to operating aid: it is not conditional on investments or on job creation as required by the guidelines on national regional aid.
Ukrep pomoči, ki je v obravnavi, tudi ne izpolnjuje pogojev, predvidenih v členu 87(3)(a) in (c) za pomoči, namenjene za favoriziranje gospodarskega razvoja določenih regij, še toliko bolj, ker odgovarja pomoči za obratovanje. V bistvu ukrep ni podrejen investicijam ali ustvarjanju delovnih mest, kot je predvideno v glavnih smernicah, ki zadevajo državne pomoči za potrebe regij.
The derogation from the applicable tax law, granted for the benefit of a single enterprise, cannot be regarded as being intended to facilitate the development of an activity.
Ta izjema po veljavnem davčnem pravu, ki velja za eno samo podjetje, se ne more razumeti kot olajšava pri razvoju neke dejavnosti.
Its sole purpose is to assist an enterprise by reducing its operating costs.
Njen edini cilj je v resnici pomoč podjetju pri zniževanju obratovalnih stroškov.
Furthermore, as regards compensation for public service costs, the same observation as that made in connection with the unlimited State guarantee enjoyed by EDF is called for: the French authorities have not cited Article 86(2) of the Treaty in defence of the tax concession, but they have stressed the fact that EDF performs public service tasks.
Vendar pa, kar zadeva kompenzacijo stroškov javnih služb, se pojavlja ista opomba kot za neomejeno državno jamstvo, ki ga uživa družba EDF: francoski organi oblasti se v pogledu davčne olajšave niso sklicevali na uporabo člena 86(2) Pogodbe ES, ampak so poudarjali dejstvo, da družba EDF izvaja nalogo javnih storitev.
They have not, however, provided any assessment of the cost incurred by EDF in carrying out those tasks.
Francoski organi oblasti pa vendar niso dostavili nobene ocene stroška, ki je nastal v družbi EDF pri teh nalogah.
The Commission cannot therefore determine whether or not the tax concession in question compensates for any additional cost linked to the public service tasks entrusted to it [35].
Komisija torej ne more ugotoviti, ali davčna olajšava v obravnavi povrne, ali ne, morebitne presežne stroške, vezane na te naloge javnih storitev, ki so ji naloženi [35].
In the light of the foregoing considerations, the Commission accordingly takes the view that the aid under examination constitutes operating aid which has had the effect of strengthening EDF's competitive position in relation to its competitors.
Na osnovi prejšnjih razmišljanj Komisija meni, da pomoč v preučevanju predstavlja pomoč pri obratovanju, katere učinek je bil okrepiti konkurenčen položaj družbe EDF v primerjavi s konkurenti.
It is therefore incompatible with the common market.
Pomoč je torej neskladna s skupnim trgom.
Lastly, the Commission considers that, contrary to what is claimed by the French authorities, the rule on limitation periods does not apply in the case in point.
Komisija na koncu meni, da se v nasprotju s trditvami francoskih organov oblasti v tem posebnem primeru predpisana pravila ne izvajajo.
Although EDF created the accounting provisions free of tax between 1987 and 1996, it should be pointed out, on the one hand, that corrections to accounting errors, which by their very nature relate to the posting of past transactions, should according to the National Accountancy Council be posted in the accounts for the financial year in which they are discovered and, on the other hand, that the Act providing that the grantor rights were to be reclassified as capital injections without being subject to corporation tax dates from 10 November 1997.
Zagotovo je družba EDF ustvarila računovodske zaloge z oprostitvijo davka od 1987 do 1996. Vendar pa je potrebno opozoriti, po eni strani, da po mnenju Nacionalnega računovodskega sveta, da morajo biti popravki napak, ki se celo po svoji naravi nanašajo na pretekle operacije, obračunani v rezultatu poslovnega leta, v katerem so napake ugotovljene, in po drugi strani, da zakon, ki določa, da morajo biti dajatve koncedenta prerazporejene v dotacije v kapitalu brez obdavčitve na dohodek pravnih oseb, datira z dne 10. novembra 1997.
The tax concession therefore dates from 1997 and any new aid paid on that date is therefore not time-barred.
Davčna olajšava datira torej iz 1997 in predpis se ne izvaja v primeru nove pomoči, nakazane na ta datum.
This Decision has been drawn up on the basis of the information provided by the French authorities.
Ta odločba je bila izdelana na osnovi informacij, ki so jih predložili francoski organi oblasti.