natgillin/translations-raw huggingface dataset:
With regard to the grant of a selective advantage, the French authorities claimed that the selective nature of the aid measure under examination had not been proven.
Glede selektivnih gospodarskih koristi francoski organi oblasti navajajo, da selektivni element ukrepa pomoči, ki je v obravnavi, ni določen.
They argued that the arrangements established by Act No 80-539 of 16 July 1980 formed part of the general scheme of the system that derived from the general principle of the unseizability of the assets of public entities under French law.
Po eni strani poudarjajo, da se režim, ki ga je vpeljal zakon št. 80-539 z dne 16. julija 1980, vpisuje v splošno gospodarstvo sistema, ki izhaja iz splošnega principa francoske zakonodaje, po kateri sredstev javnih oseb ni možno zaseči.
They also took the view that the Commission had not demonstrated that they enjoyed any discretionary power to assess the appropriateness of issuing a mandatory payment order, for a sum of money that had become due for payment following a court decision, on behalf of a public entity.
Po drugi strani pa ocenjujejo, da Komisija ne dokazuje, da bi francoski organi oblasti razpolagali s kakšnim koli diskrecijskim pooblastilom za presojo možnosti uradnega potrjevanja vsote denarja, ki je postala izterljiva po zakonodajnem odloku, za račun javne osebe.
The French authorities thus again disputed the Commission's claim that, by virtue of its status as a public enterprise, EDF enjoyed an unlimited State guarantee constituting aid within the meaning of Article 87(1) of the Treaty.
Francoski organi oblasti tako ponovno ugovarjajo trditvi Komisije, da je družba EDF imela gospodarske koristi na temelju statusa podjetja EPIC zaradi neomejenega jamstva države, ki jo predstavlja pomoč v smislu člena 87(1) Pogodbe ES.
Non-payment by EDF of corporation tax on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network
Neplačevanje davka na dohodek pravnih oseb s strani EDF na del računovodskih zalog, ustvarjenih z oprostitvijo davka za prenovo RAG
The French authorities submitted their comments to the Commission by letter dated 11 December 2002.
Francoski organi oblasti so Komisiji sporočili svoje pripombe s pismom z dne 11. decembra 2002.
They disputed the classification as State aid of the non-payment in 1987 of corporation tax on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network (RAG).
Spodbijajo karakter državne pomoči pri neplačevanju davka na dohodek pravnih oseb, v letu 1997, na del računovodskih zalog, ustvarjenih z oprostitvijo davka za prenovo RAG.
The French authorities first disputed the amount of the provisions for renewal of the RAG advanced by the Commission.
Še pred tem pa francoski organi oblasti spodbijajo znesek zalog za prenovo RAG, kot ga navaja Komisija.
They then argued that, even if EDF had not set aside provisions for the renewal of the RAG, it would still not have been liable for payment of corporation tax between 1987 and 1996 because of the carryover of large tax losses.
Francoski organi oblasti nadalje poudarjajo, da celo v odsotnosti dotacij v zalogah za prenovo RAG družba EDF ne bi mogla plačati davka na dohodek pravnih oseb od 1987 do 1996 zaradi močno deficitarnih davčnih prenosov.
Furthermore, since the State was both the owner of EDF and the grantor of the concession on the RAG, they considered that the grantor rights did not provide it with a genuinely enforceable claim.
Še več, ker je država istočasno lastnica družbe EDF in organ oblasti v vlogi koncedenta RAG, so francoski organi oblasti smatrali, da dajatve koncedenta za njega ne predstavljajo resnično izterljivega dolga.
Consequently, when the balance sheet was restructured in 1997, they assigned those rights to EDF's capital and reserves in order to correct its undercapitalisation, but without subjecting them to corporation tax.
Zaradi tega so francoski organi oblasti ob prestrukturiranju bilance v 1997 te dajatve koncedenta dodelili v lastni kapital družbe EDF, s ciljem popravka svoje pod-kapitalizacije, vendar tako, da jih ne podrejajo davku na dohodek pravne osebe.
The French authorities took the view that the restructuring of EDF's accounts in 1997 could be interpreted as a capital injection of an amount equivalent to the partial tax exemption.
Francoski organi oblasti so mnenja, da se lahko računovodsko prestrukturiranje, izvedeno v 1997, tolmači kot dopolnilna dotacija v kapitalu z zneskom, ki je enak delni oprostitvi davka.
They also denied that the remuneration of the State was unduly reduced between 1987 and 1996 as a result of the creation of the provisions in question.
Francoski organi oblasti prav tako spodbijajo, da bi bilo povračilo države nezakonito zmanjšano od 1987 do 1996 zaradi ustvarjanja zalog, ki jih obravnavamo.
They argued that, even if the net result had been higher, the remuneration of the State would not have been increased since, during that period, the level of that remuneration did not correspond to a predetermined percentage of EDF's net result: it was determined freely by the State in absolute terms and did not necessarily depend on EDF's financial situation; neither did the remuneration have to be deducted from the net profits for each year.
Navajajo, da četudi bi bil neto rezultat višji, povračilo države ne bi bilo višje, ker v tem obdobju raven povračila ne odgovarja predhodno definiranemu procentu neto rezultata podjetja. To raven je država svobodno določala, v absolutni vrednosti, in ni bilo nujno, da bi bila določena glede na finančni položaj podjetja. Še več, to povračilo se ni obvezno pobiralo od neto dobičkov vsakega računovodskega obdobja.
In view of the foregoing and given the losses carried over by EDF, the French authorities stressed that between 1987 and 1996 the State in fact took a dividend considerably in excess of the levels allowed by the ordinary law on commercial enterprises.
V tej perspektivi, ter upoštevajoč deficitarno pasivno bilanco družbe EDF, francoski organi oblasti poudarjajo, da je država končno od 1987 do 1996 pobrala dividende, katerih raven je precej presegala meje splošnega prava komercialnih družb.
The French authorities also considered that even if the creation of provisions for the renewal of the RAG had resulted in an advantage, such an advantage had to be regarded as cancelled out by the increase in corporation tax paid in 1997.
Poleg tega francoski organi oblasti ocenjujejo, da, čeprav se je ustvarjanje zalog za prenovo RAG izkazalo za gospodarsko korist, se bi le to moralo smatrati kot izničeno s povišanjem davka na dohodek pravnih oseb, ki se je plačeval v 1997.
They claimed that, over the period 1987 to 1996, EDF paid more to the State overall than the corporation tax that would have been paid by a commercial enterprise which did not create provisions for the renewal of the RAG and which paid its shareholder a dividend equal to 37,5 % of its net result after tax.
Prav tako ocenjujejo, da je v obdobju 1987–1996 družba EDF državi v celoti nakazala vsoto, ki je višja od davka na dohodek pravnih oseb, kot bi jo plačala družba komercialnega prava, ki ne bi bila ustvarila zalog za prenovo RAG, in, ki bi svojemu delničarju nakazala dividendo, enako 37,5 % neto rezultata po plačilu davka.
The French authorities also argued that if EDF were found to have benefited from an undue advantage, it would constitute existing aid and not new aid on account of the expiry of the ten-year limitation period laid down in Article 15 of Regulation (EC) No 659/1999, which began to run from the date the initial aid was granted.
Sicer pa francoski organi oblasti smatrajo, da, če bi šlo za primer neopravičene gospodarske koristi, bi šlo za obstoječo pomoč in ne za novo pomoč, zaradi desetletnega predpisa, predvidenega v členu 15 Uredbe (ES) št. 659/1999, ki teče od dodelitve prvih elementov pomoči.
Since the Commission's first request for information was made on 10 July 2001, any aid granted before 1991 would be time-barred.
Upoštevajoč, da prvi zahtevek Komisije po podatkih nosi datum 10. julij 2001, bi bili morebitni elementi pomoči, odobrene pred 1991, predpisani.
The legislative measures adopted in 1997 did not suspend the limitation period since only action by the Commission could have that effect.
Francoski organi oblasti ocenjujejo, da posredovanje zakonodajalca v 1997 ni imelo učinka prekinitve tega predpisa, ker imajo lahko tak učinek le ukrepi Komisije.
The French authorities argued finally that the measure would constitute existing aid in any event since it was granted prior to the liberalisation of the electricity market.
Francoski organi oblasti na koncu ocenjujejo, da gre v vsakem primeru za obstoječo pomoč, v kolikor je bila dodeljena pred liberalizacijo trga električne energije.
In their letter dated 20 November 2003, the French authorities reiterated their arguments concerning the revaluation differences included in the amount of the grantor rights appearing in the accounts and concerning application of the limitation rule.
V pismu z dne 20. novembra 2003 francoski organi oblasti ponavljajo svoje argumente glede odstopanj prevrednotenja, vključenega v znesku dajatve koncedenta, ki se pojavljajo v obračunih družbe, ter glede izvedbe predpisov.
They also claimed that the rate of corporation tax that should have been applied when EDF's balance sheet was restructured was the 1996 rate (36,67 %) not the 1997 rate (41,66 %), since the restructuring was carried out on the basis of a tax return lodged on 23 December 1997, after closure of the accounts for 1996 but before the 1997 accounts were finalised.
Še več, zatrjujejo, da je stopnja davka na dohodek pravnih oseb, ki bi se morala uporabiti pri prestrukturiranju bilance EDF, stopnja iz 1996 (stopnja 36,67 %), in ne iz 1997 (stopnja 41,66 %). V bistvu francoski organi oblasti smatrajo, da je bilo to prestrukturiranje izvedeno z davčno napovedjo, oddano 23. decembra 1997, po zaključku obračunskega leta 1996, vendar pred obračunskim letom 1997.
The French authorities thus disputed the Commission's claim that EDF benefited from an advantage in 1997 on account of the non-payment of corporation tax on some of the provisions created free of tax for the renewal of the high-voltage transmission network.
Na tak način francoski organi oblasti spodbijajo trditev Komisije, da bi družba EDF v 1997 imela gospodarske koristi zaradi neplačevanja davka na dohodek pravnih oseb na del zalog, ustvarjenih z oprostitvijo davka za prenovo RAG.
Observations by the French authorities on the comments from an interested party
Pripombe francoskih organov oblasti na pripombe tretjih zainteresiranih strank
The SNPIET's comments were forwarded to the French authorities by letter dated 21 January 2003.
Pripombe družbe SNPIET so bile predane francoskim organom oblasti s pismom z dne 21. januarja 2003.
By letter dated 21 February 2003, the French authorities reacted to those comments by stating, first, that most of the points made by the SNPIET should be declared inadmissible because they did not concern the formal investigation procedure that had been initiated and, second, that the SNPIET had not brought any new fact concerning the procedure to the Commission's attention: they consequently did not have any observations to make in response to the SNPIET's comments.
V pismu z dne 21. februarja 2003 so francoski organi oblasti komentirali pripombe, ki navajajo, na eni strani, da mora biti glavni del prejetih pripomb družbe SNPIET označen, kot da ni bil prejet, ker le-te ne zadevajo uradnega odprtega postopka preiskave, in, po drugi strani, da družba SNPIET Komisiji ne prinaša nobenega novega elementa, kar zadeva odprt postopek, ker za to tudi nimajo komentarja.
V. ASSESSMENT OF THE EXISTENCE OF STATE AID
V. PRESOJA OBSTOJA DRŽAVNE POMOČI
Article 87(1) of the Treaty [11] provides that ‘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, insofar as it affects trade between Member States, be incompatible with the common market’.
Člen 87(1) Pogodbe ES [11] določa, da „so v neskladju s skupnim trgom, v kolikor vplivajo na izmenjavo med državami članicami, pomoči, ki jih odobri država, ali so odobrene iz državnih virov v kateri koli obliki, ki omejujejo, ali grozijo, da bodo omejevale konkurenco s favoriziranjem določenih podjetij ali določenih proizvodenj“.
In determining whether a measure constitutes State aid within the meaning of Article 87(1) of the Treaty, the Commission has to apply the following criteria: the measure must be imputed to the State and use State resources, it must confer an advantage on certain undertakings or certain sectors which distorts competition and it must affect trade between Member States.
Za opredelitev, ali neki ukrep tvori državno pomoč na temelju člena 87(1) Pogodbe ES, mora Komisija oceniti naslednje kriterije: izvor ukrepa države in uporabo državnih finančnih virov, dodelitev ugodnosti določenim podjetjem ali določenim sektorjem, kar ustvarja omejevanje konkurence in namembnost izmenjave med državami članicami.
The Commission reiterates here the points already made in the decisions to propose appropriate measures and open formal investigations [12].
Komisija tukaj vnovič opozarja na elemente, že razkrite v odločbah predloga koristnega ukrepa in začetka uradnega postopka preiskave [12].
This Decision is without prejudice to the application of and compliance with the rules of the Treaty establishing the European Atomic Energy Community.
Sedanja odločba ne sodi vnaprej o izvedbi in spoštovanju določb Pogodbe o ustanovitvi Evropske skupnosti za atomsko energijo.
State resources
Državni finančni viri
EDF has had public enterprise status since it was set up by Act No 46-628 of 8 April 1946 on the nationalisation of electricity and gas.
Družbi EDF je podeljen status podjetja EPIC od njegove ustanovitve dalje z zakonom št. 46-628 z dne 8. aprila 1946, ki se nanaša na nacionalizacijo električne energije in plina.
Like all public entities, EDF is not subject to the ordinary law on collective proceedings.
Kot vse ostale javne osebe tudi družba EDF ni podrejena splošnemu pravu kolektivnih postopkov.
The Commission takes the view that the fact that EDF cannot be subject to administration or compulsory liquidation proceedings, and therefore cannot be declared bankrupt, is equivalent to a general guarantee covering all its liabilities.
Komisija je mnenja, da je status družbe EDF, ko ne more priti v postopek sanacije ali sodne likvidacije, ter posledično stečaja, enak splošnemu jamstvu, ki se nanaša na celotne obveznosti podjetja.
Such a guarantee cannot be the subject of any remuneration according to the rules of the market.
Tako jamstvo po tržnih predpisih ne more vključevati nobenega povračila.
Such a guarantee, which is unlimited in scope, time and amount, constitutes State aid.
To jamstvo, ki je v svojem obsegu neomejeno v času in v znesku, predstavlja državno pomoč.
In accordance with the notice on State aid in the form of guarantees, State aid exists within the meaning of Article 87(1) of the Treaty even if no payments are made by the State under the guarantee.
Na temelju sporočila o državnih pomočeh v obliki jamstev gre za pomoč v smislu člena 87(1) Pogodbe ES, četudi država ni izpeljala plačila iz naslova odobrenega jamstva.
The aid is granted at the moment when the guarantee is given, and this took place in the case in point when EDF was set up as a public enterprise, thereby rendering it exempt from insolvency and bankruptcy proceedings.
Pomoč je odobrena v trenutku, ko je jamstvo odprto, se pravi, v zakonu o ustanovitvi družbe EDF v pravni obliki podjetja EPIC, ki izključuje izvedbo postopkov plačilne nesposobnosti in stečaja.
The unlimited State guarantee granted to EDF was thus conferred by an act.
Neomejeno državno jamstvo, dodeljeno družbi EDF, torej izhaja iz zakona.
In its decision to propose appropriate measures and its decision to open a formal investigation, the Commission already classed the unlimited guarantee enjoyed by EDF as existing aid.
V svoji odločbi o predlogu koristnega ukrepa in odločbi o začetku uradnega postopka preiskave je Komisija že kvalificirala neomejeno jamstvo, ki ga koristi družba EDF za obstoječo pomoč.
Under Article 1 of Regulation (EC) No 659/1999, all aid which existed prior to the entry into force of the Treaty in the respective Member State constitutes existing aid.
V bistvu tvorijo obstoječo pomoč na temelju člena 1 Uredbe (ES) št. 659/1999 vse pomoči, ki obstajajo pred vstopom Pogodbe ES v veljavo v državi članici, ki jo to zadeva.
The general principle of the unseizability of the assets of public entities was established by French case-law in the late 19th Century, and EDF's status dates back to 1946.
Sicer pa je bilo splošno načelo o nedotakljivosti dobrin javne osebe postavljeno s francosko zakonodajo koncem XIX. stoletja, status družbe EDF pa datira iz 1946.
Contrary to what the French authorities have claimed, the special procedure for the recovery of claims established by Act No 80-539 of 16 July 1980 [14] is not comparable to Act No 85-98 of 25 January 1985 on the administration and compulsory liquidation of enterprises.
V nasprotju s trditvami francoskih organov oblasti pa specialni postopek izterjave terjatev, predviden z zakonom št. 80-539 z dne 16. julija 1980 [14] ni primerljiv z zakonom št. 85-98 z dne 25. januarja 1985, ki se nanaša na sanacijo in sodno likvidacijo podjetij.
Under Act No 85-98, where a commercial enterprise is no longer able to honour its debts and cannot be the subject of an administration measure, it must be put into compulsory liquidation.
Na temelju tega zadnjega zakona št. 85-98 z dne 25. januarja 1985, ko neka družba ni več sposobna poplačati dolgov in ne more biti predmet sanacije, mora priti v sodno likvidacijo.
Its assets are then seized and sold and the proceeds of their sale normally serve to pay off all the creditors.
Njena sredstva so torej zasežena in prodana, proizvod prodaje pa v principu služi za odškodnine vsem upnikom.
However, since in practice the assets are often worth much less than the liabilities, the proceeds of the sale are seldom sufficient to repay all the claims.
Vendar pa je v praksi aktiva pogosto veliko manjša od pasive, in izkaže se, da proizvod od prodaje redko zadošča za povračilo celote terjatev.
The creditors of a commercial enterprise under the ordinary rules are therefore exposed to two risks: not only can the enterprise be put into compulsory liquidation should it suspend payments, but also the procedure does not guarantee that the creditors will recover their claims.
Biti upnik komercialne družbe splošnega prava tako predstavlja dvojno tveganje: ne samo tveganje postopka sodne likvidacije v primeru prenehanja plačevanja, ampak poleg tega ta postopek upnikom ne jamči pokritja njihovih terjatev.
Public enterprises, on the other hand, cannot be put into compulsory liquidation and their assets are unseizable: they cannot therefore be sold in order to repay creditors.
Nasprotno pa podjetja EPIC ne morejo priti v sodno likvidacijo in njihova aktiva ne more biti zasežena; ne more torej biti prodana za poplačilo upnikov.
The debts of public entities are paid in accordance with a special procedure established by Act No 80-539 of 16 July 1980, whereby they must, if they have insufficient funds, create the necessary resources.
Povračilo dolgov javnih oseb se podreja specialnemu postopku, ki ga je uvedel zakon št. 80-539 z dne 16. julija 1980, po katerem morajo podjetja v primeru nezadostnosti kreditov ustvariti potrebne finančne vire.
Should the public enterprise fail to act, the supervisory authority serves formal notice for it to do so.
V primeru pomanjkanja pristojne oblasti podjetju EPIC naslovijo poziv, naj ukrepa.
If the public enterprise does not comply, the supervisory authority itself issues a mandatory payment order for the expenditure in question.
Če poziv ne učinkuje, pristojen organ oblasti začne z uradnim potrjevanjem izdatka.
Act No 80-539 and its Implementing Decree do not rule out a State guarantee of last resort, since the latter provides that the supervisory authority ‘shall, where appropriate, release the necessary resources either by reducing the funds allocated to other expenditures and so far unused or by increasing resources’ [15].
Zakon št. 80-539 z dne 16. julija 1980 in njegov dekret o izvajanju ne izključujeta državnega jamstva kot zadnje instance, ker le-to določa, da pristojen organ oblasti „sprosti, če je treba, potrebne finančne vire, ali z zmanjšanjem kreditov, dodeljenih za druge izdatke in se še ne uporabljajo, ali s povečanjem finančnih virov“ [15].
This instrument does not rule out the possibility of such an increase in resources, following the State intervention, coming from outside the enterprise, at least if there is no other possible solution involving the enterprise's own resources.
To besedilo ne izključuje, da bi to povečanje finančnih virov zaradi posredovanja države lahko prihajalo v podjetje iz zunanjih finančnih virov, še zlasti, če ni druge rešitve, ki bi jo lahko predvideli iz lastnih virov podjetja.
The creditors of a public enterprise are therefore not exposed to any risk of their claims failing to be paid: not only can the enterprise not be declared bankrupt, but also the law guarantees the payment of their claims through special administrative procedures.
Biti upnik podjetja EPIC torej ne predstavlja nobenega tveganja, da terjatve ne bi bile povrnjene: ne samo, da podjetje EPIC ne more priti v stečaj, ampak še več, zakon jamči povračilo njegovih dolgov s specialnimi administrativnimi postopki.
The special procedure applicable to public enterprises cannot therefore be compared with the compulsory liquidation procedure applicable to commercial enterprises under the ordinary rules.
Postopek, ki se izvaja v primeru podjetja EPIC, torej ni primerljiv s postopkom sodne likvidacije, ki se izvaja v primeru komercialnih družb skupnega prava.
On the contrary, Act No 80-539 of 16 July 1980 strengthens the effect of the unlimited State guarantee enjoyed by EDF on account of the fact that it cannot be declared bankrupt.
Nasprotno, zakon št. 80-539 z dne 16. julija 1980 okrepi učinek neomejenega državnega jamstva, od katerega ima družba EDF gospodarsko korist na osnovi dejstva, da ne more priti v stečaj.
French legal theorists consider that public entities under French law do enjoy a State guarantee of last resort.
Francoska zakonodajna doktrina smatra, da so javne osebe pač po francoskem pravu prejemniki jamstva kot zadnjega možnega ukrepa države.
Where such public entities carry on a strategic activity that is essential to the national economy or national solidarity, the State could not disregard their fate if they were faced with a difficult financial situation.
Kajti, ker te javne osebe vodijo strateške dejavnosti, ki so bistvenega pomena za gospodarstvo ali nacionalno solidarnost, država ne bi mogla ostati ravnodušna do njihove usode, če bi se znašle v težki finančni situaciji.
The involvement of the State would be all the more certain where it had exercised decisive control over the activity of the enterprise, for example by setting the prices for its products [16].
Pomoč države bi bila še toliko bolj zanesljiva, ker bi izvajala odločilen nadzor nad dejavnostjo podjetja, na primer z določanjem tarif za njeno proizvodnjo [16].
Likewise, in an unpublished opinion, the French Council of State held ‘that the State guarantee [enjoyed by a public enterprise] will derive, in the absence of an explicit legislative provision, from its very nature as a public enterprise’ [17].
Prav tako je v nekem neobjavljenem mnenju Državni svet v pogledu javne ustanove menil, „da bo državno jamstvo […] izhajalo, brez izrecnih zakonskih določil, iz same narave javne ustanove organizacije.“ [17].