natgillin/translations-raw huggingface dataset:
First, the relevant Commission decision of 1997 states the exact amount of the debt write-off authorised for Hellenic Shipyards.
Kot prvo, ustrezna odločba Komisije iz leta 1997 določa natančen znesek odpisa dolga, ki je bil odobren podjetju Hellenic Shipyards.
The Commission could not authorise further debt write-off based on the Commission decision of 1997, since the maximum amount stated in the decision cannot be exceeded.
Komisija ni mogla odobriti nadaljnjega odpisovanja dolga, temelječega na odločbi Komisije iz leta 1997, saj največja možna vsota, določena v odločbi, ne sme biti presežena.
Moreover, the decision of 1997 does not state that any further debt could be written off later, even if it could be referred to the period before the end of 1996.
Poleg tega odločba iz leta 1997 ne določa, da je možno kasneje odpisati nadaljnji dolg, tudi če bi se nanašal na obdobje pred koncem leta 1996.
The Commission therefore, on the basis of the information available to it, concludes that the proposed tax exemptions for netting the concerned reserves with old losses has a value of EUR 4,3 million which benefits the company and therefore constitutes State aid.
Komisija zato na podlagi vseh podatkov, ki so na voljo, sklepa, da je vrednost predlagane oprostitve davka za neto izravnave rezerv s preteklimi izgubami 4,3 milijona EUR, ki jih lahko koristi podjetje, in zato predstavljajo državno pomoč.
Regulation (EC) No 1540/98 did not provide for such aid, and the Commission concludes that it cannot be declared compatible with the common market.
Uredba (ES) št. 1540/98 ni določila takšne pomoči, zato Komisija sklepa, da ne more biti označena kot združljiva s skupnim trgom.
For the other half of the ‘tax-free reserves’, of approximately EUR 39 million, the Greek authorities claimed that they have origins in a hotel sale in 1956, and were not taxed, in accordance with laws of that time.
Za drugo polovico „davkov prostih rezerv“, v vrednosti približno 39 milijonov EUR, grške oblasti trdijo, da izhajajo iz prodaje hotelov v letu 1956, ter da niso bili obdavčeni v skladu s takratno zakonodajo.
The tax exemption of EUR 3,9 million related to this amount also appears to be aid, which is not compatible with the common market.
Oprostitev davka za 3,9 milijona EUR, povezanih s to vsoto, prav tako izgleda kot pomoč, ki ni združljiva s skupnim trgom.
The Commission’s formal investigation procedure also referred to another item of EUR 0,2 million which concerns the issue of shares above par value.
Postopek uradne preiskave Komisije se prav tako nanaša na postavko 0,2 milijona EUR, ki zadeva delnice nad nominalno vrednostjo.
The Greek authorities have informed the Commission that these contributions which are also intended for the increase of capital are not normally taxed.
Grške oblasti so Komisiji sporočile, da ti prispevki, ki so tudi namenjeni povečanju kapitala, običajno niso obdavčeni.
For the special reserves of EUR 3,4 million, the Greek authorities claim that these have been taxed in accordance with the tax laws in force at the time of their creation, so that no tax advantage is to be gained when netting them with old losses.
Za posebne rezerve v znesku 3,4 milijona EUR grške oblasti trdijo, da so bile obdavčene v skladu z davčno zakonodajo, ki je bila v veljavi takrat, ko so te rezerve nastale, in da jih zato nima smisla izravnavati s preteklimi izgubami.
However, the Commission notes that the amount of special reserves is included in the balance sheet under reserves.
Vendar pa Komisija ugotavlja, da je znesek posebnih rezerv v bilanci stanja vključen v rezervah.
The Commission therefore assumes that the netting of this amount with old losses also should be taxed by 10 % according to normal tax laws.
Zato Komisija predvideva, da bi bilo potrebno neto izravnavo tega zneska s starimi izgubami prav tako obdavčiti v višini 10 % v skladu z davčno zakonodajo.
The tax exemption related to the extraordinary reserves, of a value of EUR 340000, is also concluded to be aid, and therefore, on the same grounds as above, the Commission finds that it is incompatible with the common market.
Oprostitev davka, povezana z izrednimi rezervami, v vrednosti 340000 EUR, se prav tako smatra kot pomoč in zato iz istih razlogov kot zgoraj Komisija meni, da je nezdružljiva s skupnim trgom.
Amounts intended for the increase in share capital
Znesek, namenjen povečanju delniškega kapitala
The ‘amounts intended for the increase in share capital’ of EUR 25,6 million represents, according to the Greek authorities, the amount that the Greek State paid to compensate Hellenic Shipyards for the cost of reducing staff by around 1000 persons between 1996 and 1997.
„Znesek, namenjen povečanju delniškega kapitala“ v višini 25,6 milijona EUR predstavlja po trditvah grških oblasti znesek, ki ga je država Grčija plačala podjetju Hellenic Shipyards kot nadomestilo za stroške zmanjšanja števila zaposlenih za okoli 1000 oseb med letoma 1996 in 1997.
According to the Greek authorities, this amount is exempt from tax as it is used for netting the amount of old losses.
Kot trdijo grške oblasti, je ta znesek oproščen davka, saj je uporabljen za neto izravnavo preteklih izgub.
To the extent that the company should have been taxed by 10 % on the above-referenced amount, the Commission concludes that the aid amount of EUR 2,56 million in the form of a tax exemption for netting the amount involved with old losses, is not compatible with the common market.
Glede na to, da bi moralo biti podjetje obdavčeno z 10 % od zgoraj navedenega zneska, Komisija sklepa, da znesek pomoči v višini 2,56 milijona EUR v obliki oprostitve davka za neto izravnavo zneska, povezanega s preteklimi izgubami, ni združljiv s skupnim trgom.
Use of old losses for tax exemption purposes
Uporaba preteklih izgub za namene oprostitve davka
The Commission notes that Article 6(4) of the Act authorises the use of old losses for accounting purposes without any limitation in time.
Komisija ugotavlja, da člen 6(4) Zakona omogoča uporabo preteklih izgub za računovodske namene brez kakršnih koli časovnih omejitev.
Upon opening the investigation procedure in this case, the Commission requested information on whether this element in itself provides Hellenic Shipyards with an advantage compared to the normal Greek tax laws.
Po začetku postopka preiskave v tem primeru, je Komisija zahtevala podatek o tem, ali ta element sam po sebi omogoča podjetju Hellenic Shipyards prednost v primerjavi z običajno grško davčno zakonodajo.
The Greek authorities have not provided relevant information.
Grške oblasti niso priskrbele ustreznih podatkov.
However, the fact that Greece has repeatedly stated to the Commission that it commits to abolish Article 6(4) of the Act in its entirety, provides sufficient evidence that this measure should also be considered as State aid, which is incompatible with the common market.
Vendar pa je dejstvo, da je Grčija večkrat izjavila Komisiji, da odpravlja člen 6(4) Zakona v celoti, zadosten dokaz, da bi moral ta ukrep prav tako biti obravnavan kot državna pomoč, ki je nezdružljiva s skupnim trgom.
COMPLAINT ON ALLEGED AID TO HELLENIC SHIPYARDS
PRITOŽBA NA DOMNEVNO POMOČ PODJETJU HELLENIC SHIPYARDS
The Commission has received a formal complaint alleging State aid, which the Greek government may have granted to Hellenic Shipyards.
Komisija je prejela uradno pritožbo za domnevno državno pomoč, ki naj bi jo grška vlada dodelila podjetju Hellenic Shipyards.
The allegations contained in this complaint are currently under investigation.
Domneve iz te pritožbe se trenutno preiskujejo.
The Commission notes that the present decision does not prejudge the outcome of this or any other investigation it may have or will undertake with regard to alleged State aid to Hellenic Shipyards.
Komisija ugotavlja, da sedanja odločitev ne predvideva vnaprej rezultatov te ali katere koli druge raziskave, ki je ali bo potekala v zvezi z domnevno državno pomočjo podjetju.
With regard to the complainant’s claims on the calculation of the amounts of aid that could be granted under Article 6(4) of the Act [16], the Commission notes that these became devoid of purpose given that the present Decision orders the abolition of the this provision.
Glede na trditve tožnikov o izračunih zneskov pomoči, ki bi lahko bile dodeljene v okviru člena 6(4) Zakona [16], Komisija ugotavlja, da so le-te brezpredmetne glede na to, da trenutna Odločba narekuje odpravo te določbe.
The Greek authorities have implicitly agreed with the Commission’s assessment concluding that the two contested measures constitute State aid, which is incompatible with the Treaty.
Grške oblasti so se brezpogojno strinjale z oceno Komisije, ki sklepa, da državno pomoč, ki je nezdružljiva s Pogodbo, sestavljata dva sporna ukrepa.
Despite the commitment of the Greek authorities to abolish the two provisions by introducing a relevant amending Act before the Greek Parliament, they have not done so to this date.
Kljub obljubam grških oblasti, da bodo odpravile ta dva ukrepa s predstavitvijo ustreznega dopolnilnega Zakona grškemu parlamentu, tega do danes še niso storile.
The Commission must therefore close the proceedings which were opened by the letter of 5 June 2002, by adopting a decision which orders the Hellenic Republic to repeal the two measures and recover any aid that may have been granted on their basis.
Zato mora Komisija zaključiti postopke, ki jih je sprožila v svojem pismu z dne 5. junija 2002 s sprejetjem odločbe, ki Helenski republiki narekuje razveljavitev teh dveh ukrepov in vračilo kakršne koli pomoči, ki je bila dodeljena na tej podlagi.
The Commission wishes to emphasize that these measures should be abolished in substance, so as to eliminate the element of State aid that they entail.
Komisija želi poudariti, da je treba ta dva ukrepa odpraviti v samem bistvu tako, da se odpravi element državne pomoči, ki je posledično nastal.
More particularly, to the extent that the benefits which could be granted to Hellenic Shipyards under Article 5(2) and Article 6(4) of the Act may also derive from other legal instruments, Greece should ensure that these are equally repealed and that, if aid was granted on their basis, it is recovered from the beneficiaries.
Glede na to, da bi lahko koristi, ki jih je mogoče podjetje Hellenic Shipyards imelo v skladu s členom 5(2) in členom 6(4) Zakona, izvirale tudi iz drugih pravnih instrumentov, mora Grčija zagotavljati, da so le-te enako razveljavljene in da, če je bila na njihovi podlagi dodeljena pomoč, se le-ta izterja od upravičencev.
The Greek authorities have indicated to the Commission that no aid has been granted under the two contested provisions.
Grške oblasti so Komisiji zatrdile, da v okviru dveh spornih ukrepov ni bila dodeljena nobena pomoč.
However, the Commission wishes to draw their attention to the fact that should any aid amount have been disbursed under the contested provisions, this should be recovered in full and without further delay.
Vendar pa jih želi Komisija opozoriti na dejstvo, da, če je potrebno povrniti kakršen koli znesek pomoči iz naslova teh dveh ukrepov, je to potrebno storiti v celoti in brez odlašanja.
Article 7(7) of Council Regulation (EC) No 659/1999 allows the Commission to take a negative decision once the time limit referred to in Article 7(6) has expired, on the basis of the information available to it.
Člen 7(7) Uredbe (ES) št. 659/1999 dovoljuje Komisiji, da sprejme negativno odločitev potem, ko se izteče rok določen v členu 7(6), na podlagi podatkov, ki jih ima na voljo.
The information provided by the Greek authorities has not altered the Commission’s finding that the contested provisions result to State aid which is incompatible with the common market.
Podatki, ki so jih posredovale grške oblasti, niso spremenili izsledkov Komisije o vplivu spornih ukrepov na državno pomoč, ki je nezdružljiva s skupnim trgom.
The Commission therefore closes the investigation procedure opened on 5 June 2002, in respect of the measures whereby Hellenic Shipyards is exempted from taxes, in accordance with Article 6(4) of the Act and where the State covers part of the future pension costs for employees linked to civil shipbuilding, in accordance with Article 5(2).
Komisija tako zaključuje postopek preiskave, ki jo je sprožila 5. junija 2002 glede ukrepov, s katerimi je podjetje Hellenic Shipyards oproščeno davkov v skladu s členom 6(4) Zakona in s katerimi država krije del prihodnjih stroškov pokojnin za zaposlene, ki so povezani s civilnim ladjedelništvom v skladu s členom 5(2).
These measures constitute State aid that is not compatible with Regulation (EC) No 1540/98 and thereby with the common market.
Ta dva ukrepa predstavljata državno pomoč, ki ni združljiva z Uredbo (ES) št. 1540/98 in tako tudi ne s skupnim trgom –
Article 5(2) and Article 6(4) of Act 2941/2001 constitute State aid to Hellenic Shipyards AE which is incompatible with the common market.
Člen 5(2) in člen 6(4) Zakona 2941/2001 določata državno pomoč podjetju Hellenic Shipyards AE, ki je nezdružljiva s skupnim trgom.
The aid may, accordingly, not be implemented.
V skladu s tem se pomoč ne sme izvajati.
In the event that State aid has been disbursed to Hellenic Shipyards AE under the provisions referred to in Article 1 of this Decision, Greece shall take all necessary measures to recover that aid.
V primeru, da je bila podjetju Hellenic Shipyards AE pomoč iz ukrepov, določenih v členu 1 te odločbe, že dodeljena, naj Grčija izvede vse potrebne ukrepe za povračilo pomoči.
In such a case, recovery shall be effected without delay and in accordance with the procedures under national law, provided these allow the immediate and effective implementation of this Decision.
V takšnem primeru se povračilo izvede brez odlašanja in v skladu s postopki, določenimi v nacionalni zakonodaji, ki zagotavljajo takojšnjo in učinkovito uporabo te odločbe.
The sums to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the beneficiary until their actual recovery.
V zneskih, ki jih je potrebno povrniti, so vključene obresti za obdobje od trenutka, ko je bil znesek na razpolago, do dejanskega povračila.
The interest shall be calculated in conformity with the provisions laid down in Chapter V of Commission Regulation (EC) No 794/2004 [17].Greece shall end the aid measure and cancel all payment of outstanding aid with effect of the date of notification of this Decision.
Obresti se obračunajo v skladu z določbami iz poglavja V Uredbe Komisije (ES) št. 794/2004 [17].Grčija ustavi ukrepe pomoči in prekliče vsa izplačila neizplačane pomoči z dnem, ko prejme uradno obvestilo o tej odločbi.
Greece shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
Grčija v dveh mesecih od uradnega obvestila o tej odločbi obvesti Komisijo o ukrepih, ki jih sprejme za uskladitev s to odločbo.
OJ C 186, 6.8.2002, p. 5.
UL C 186, 6.8.2002, str. 5.
OJ L 83, 27.3.1999, p. 1.
UL L 83, 27.3.1999, str. 1. Uredba, kakor je bila spremenjena z Aktom o pristopu iz leta 2003.
FrameworkOJ C 317, 30.12.2003, p. 11.
Okvir, UL C 317, 30.12.2003, str. 11.
In the same letter, the Greek authorities also requested the extension of the deadline for their full response, by three months due to the ‘sensitivity, complexity, and seriousness’ of the matter.
V istem pismu so grške oblasti zahtevale podaljšanje roka za njihov končni odgovor za tri mesece, zaradi „občutljivosti, kompleksnosti ter resnosti“ zadeve.
Article 13(6) of Act 2459/97.
Člen 13(6) Zakona 2459/97.
According to the Greek authorities, this item consists of contributions by shareholders to a capital increase.
Kot pravijo grške oblasti, te postavke sestavljajo prispevki delničarjev k povečanju kapitala.
Contributions towards capital increases are not normally taxed.
Prispevki k povečanju kapitala so navadno neobdavčeni.
It is noted that the application of the current Framework would not alter the final outcome of these proceedings, since in the same way as Regulation (EC) No 1540/98, it does not provide for operating aid.
Ugotavlja se, da uporaba trenutnega Okvira ne bi spremenila končnega rezultata teh postopkov, saj tako kot Uredba (ES) št. 1540/98 ne zagotavlja pomoči za tekoče poslovanje.
Case C 10/94, OJ C 306/5, 8.10.1997.
Državna pomoč C 10/94 (ex NN 104/93) Grčija (UL C 306, 8.10.1997, str. 5).
As described above in paragraphs 4 to 5.
Kot je opisano zgoraj v uvodnih izjavah (4) do (5).
In a Memorandum submitted to the Commission, the complainant claims that the total amount of tax saved by Hellenic Shipyards, on the basis of the contested provision, is approximately EUR 34 million. In a recent submission, the complainant also notes that the amount of aid under Article 5(2) of the Act is higher than EUR 1 million while the tax benefits that Hellenic Shipyards could obtain under Article 6(4) of the Act could be calculated as follows: (a) EUR 14,625 million regarding the offset of the capital reserve of EUR 39 million; (b) EUR 4,66 million regarding the capital reserves of EUR 43 million, EUR 0,2 million and EUR 3,4 million (subject to the opinion of a Greek tax expert); and (c) an amount equal to the amount of capital reserves of EUR 85,6 million.
V memorandumu, predloženemu Komisiji, tožniki trdijo, da znaša celoten znesek davkov, ki ga je prihranilo podjetje Hellenic Shipyards na podlagi spornih ukrepov, približno 34 milijonov EUR. Pri nedavni predložitvi so tožniki ugotovili tudi, da je znesek pomoči iz člena 5(2) Zakona višji kot 1 milijon EUR, medtem ko je mogoče davčne koristi, ki jih lahko pridobi podjetje Hellenic Shipyards, izračunati kot sledi: (a) 14,625 milijona EUR glede na izravnavo kapitalskih rezerv v znesku 39 milijonov EUR; (b) 4,66 milijona EUR glede na kapitalske rezerve v znesku 43 milijonov EUR, 0,2 milijona EUR in 3,4 milijona EUR (po mnenju grškega davčnega svetovalca); in (c) znesek enak vsoti kapitalskih rezerv v višini 85,6 milijona EUR.
Act 2941/2001 (hereinafter referred to as the Act) which regulated, inter alia, issues regarding Hellenic Shipyards.
Zakon 2941/2001 (v nadaljevanju „Zakon“), ki je med drugim urejal tudi zadeve, povezane s podjetjem Hellenic Shipyards.
The Act was adopted in August 2001 and published in volume A of the Greek Government Gazette on 12 September 2001.
Zakon je bil sprejet avgusta 2001 ter objavljen v Uradnem listu grške vlade 12. septembra 2001.
According to the information provided by the Greek authorities, the maximum cost of this measure would be around EUR 7 million but, due to the fact that some workers would not stay until retirement, the estimated cost would be EUR 4 million.
Glede na podatke grških oblasti naj bi najvišji strošek takšnega ukrepa znašal okoli 7 milijonov EUR, vendar pa naj bi ocenjeni strošek znašal 4 milijone EUR, saj nekateri delavci v podjetju ne bodo ostali do upokojitve.
Given that the Greek authorities stated that 75 % of the employees concerned by the measure are involved in military shipbuilding, it was estimated that the total amount of State aid under this measure for civil shipbuilding and ship-repair, would be approximately EUR 1 million (corresponding to 25 % of the employees concerned by the measure).
Glede na to, da grške oblasti trdijo, da 75 % zaposlenih, ki jih zadeva ta ukrep, sodeluje pri gradnji vojaških plovil, se ocenjuje, da naj bi celoten znesek državne pomoči v okviru tega ukrepa za gradnjo in popravila civilnih plovil, znašal približno 1 milijon EUR (skladno s 25 % zaposlenih, ki jih zadeva ta ukrep).
In general, the Commission’s assessment of the contested measures as described in the letter to the Hellenic Republic dated 5 June 2002, has not been affected by the information provided by Greece. Moreover, Greece appears to have agreed with the Commission’s analysis on the incompatibility of the contested measures with the common market, and for this reason repeatedly [15] committed to repeal the two contested measures by law.
Na splošno podatki, ki jih je posredovala Grčija, niso vplivali na ovrednotenje spornih ukrepov, ki ga je izvedla Komisija in ki je opisano v pismu Helenski republiki, nasprotno, zdi se, da se Grčija strinja z analizo Komisije o nezdružljivosti spornih ukrepov s skupnim trgom in je iz tega razloga večkrat [15] izjavila, da izvaja razveljavitev teh dveh ukrepov s pomočjo zakona.
of 3 March 2005
z dne 3. marca 2005
initiating the investigation provided for in Article 4(3) of Council Regulation (EEC) No 2408/92 on access for Community air carriers to intra-Community air routes
začetku preiskave, določene v členu 4(3) Uredbe (EGS) št. 2408/92 z dne 23. julija 1992 o dostopu letalskih prevoznikov Skupnosti do letalskih prog znotraj Skupnosti
(notified under document number C(2005) 577)
(notificirano pod dokumentarno številko K(2005) 577)
Having regard to Council Regulation (EEC) No 2408/92 of 23 July 1992 [1], and in particular Article 4(3) thereof,
ob upoštevanju Uredbe Sveta (EGS) št. 2408/92 [1] in zlasti člena 4(3) Uredbe,
I. The facts
I. Dejstva
On 10 December 2004, pursuant to Article 4(1)(a) of Regulation (EEC) No 2408/92, the Italian Republic asked the Commission to publish a notice in the Official Journal of the European Union imposing public service obligations (PSO) on 18 routes between the Sardinian airports and the main national airports [2].
Republika Italija je 10. decembra 2004 v skladu s členom 4(1)(a) Uredbe (EGS) št. 2408/92 prosila Komisijo, da v Uradnem listu Evropske unije objavi uvedbo obveznosti javnih služb za osemnajst letalskih prog med letališči na Sardiniji in glavnimi italijanskimi letališči [2].
The main points of the notice are as follows:
Glavne značilnosti te uvedbe so:
It concerns the following 18 routes:
Uvedba zadeva naslednjih osemnajst letalskih prog:
Alghero–Rome and Rome–Alghero
Alghero–Rim in Rim–Alghero
Alghero–Milan and Milan–Alghero
Alghero–Milano in Milano–Alghero
Alghero–Bologna and Bologna–Alghero
Alghero–Bologna in Bologna–Alghero
Alghero–Turin and Turin–Alghero
Alghero–Torino in Torino–Alghero
Alghero–Pisa and Pisa–Alghero
Alghero–Pisa in Pisa–Alghero
Cagliari–Rome and Rome–Cagliari
Cagliari–Rim in Rim–Cagliari
Cagliari–Milan and Milan–Cagliari
Cagliari–Milano in Milano–Cagliari
Cagliari–Bologna and Bologna–Cagliari
Cagliari–Bologna in Bologna–Cagliari
Cagliari–Turin and Turin–Cagliari
Cagliari–Torino in Torino–Cagliari
Cagliari–Pisa and Pisa–Cagliari
Cagliari–Pisa in Pisa–Cagliari
Cagliari–Verona and Verona–Cagliari
Cagliari–Verona in Verona–Cagliari
Cagliari–Naples and Naples–Cagliari
Cagliari–Neapelj in Neapelj–Cagliari
Cagliari–Palermo and Palermo–Cagliari
Cagliari–Palermo in Palermo–Cagliari
Olbia–Rome and Rome–Olbia
Olbia–Rim in Rim–Olbia
Olbia–Milan and Milan–Olbia
Olbia–Milano in Milano–Olbia
Olbia–Bologna and Bologna–Olbia
Olbia–Bologna in Bologna–Olbia
Olbia–Turin and Turin–Olbia
Olbia–Torino in Torino–Olbia
Olbia–Verona and Verona–Olbia
Olbia–Verona in Verona–Olbia
The minimum frequency, timetables and capacity offered for each route are given under point ‘2.
Minimalne pogostosti letov, vozni red letov in število sedežev za vsako posamezno letalsko progo so opisani v naslovu „2.
PUBLIC SERVICE OBLIGATIONS’ of the notice published in Official Journal of the European Union C 306 of 10 December 2004, which is expressly referred to for the purposes of this Decision.
OBVEZNOSTI JAVNIH SLUŽB“ uvedbe, ki je objavljena v Uradnem listu Evropske unije C 306 z dne 10. decembra 2004, v katerem se izrecno sklicuje na to odločbo.
The minimum capacity of the aircraft used is given under point ‘3.
Najmanjše število sedežev za uporabljane zrakoplove je opisano v naslovu „3.
AIRCRAFT TO BE USED’ of the notice published in Official Journal of the European Union C 306 of 10 December 2004, which is expressly referred to for the purposes of this Decision.
VRSTA ZRAKOPLOVA“ uvedbe, ki je objavljena v Uradnem listu Evropske unije C 306 z dne 10. decembra 2004, v katerem se izrecno sklicuje na to odločbo.
The fare structure for all the routes concerned is given under point ‘4.
Struktura prevoznin za vse zadevne letalske proge je opisana v naslovu „4.