natgillin/translations-raw huggingface dataset:
They noted that ‘the tax concession thus obtained [by EDF in 1997] can be estimated at FRF 5,88 billion (14,119 × 41,66 %)’, equivalent to EUR 888,89 million [23].
Ugotavljajo, da „je gospodarska korist pri tako pridobljenih davkih [v 1997 s strani družbe EDF] lahko ocenjena na 5,88 milijard frankov (14,119 × 41,66 %)“, ali 888,89 milijonov EUR [23].
The Commission points out, on the one hand, that, in line with the National Accountancy Council Opinion, corrections to accounting errors should be posted in the accounts for the financial year in which they are discovered.
Komisija po eni strani ugotavlja, da morajo biti popravki napak, skladno z mnenjem Nacionalnega računovodskega sveta, knjiženi v rezultatu računovodskega leta, v teku katerega so bile napake ugotovljene.
On the other hand, since the unused provisions amounting to FRF 38,5 billion that had been created free of tax were subjected to corporation tax at the rate of 41,66 % in 1997, the Commission can see no objective reason why the rest of the provisions created free of tax should not have been taxed at the same rate.
Po drugi strani pa, če bi bile neuporabljene zaloge, ki so bile ustvarjene z oprostitvijo davka v znesku 38,5 milijard FRF, obdavčene z davkom na dohodek pravnih oseb po stopnji 41,66 % v letu 1997, je Komisija mnenja, da ni objektivnega razloga, da ne bi bili obdavčili še drugega dela zalog, ustvarjenega z oprostitvijo davka po enaki stopnji.
The Commission takes the view that the grantor rights should have been taxed at the same time and the same rate as the other accounting provisions created free of tax.
Komisija je mnenja, da bi morale biti dajatve koncedenta obdavčene istočasno in po isti stopnji, kot ostale računovodske zaloge, ustvarjene z oprostitvijo davka.
This means that the FRF 14,119 billion in grantor rights should have been added to the FRF 38,5 billion in unused provisions and taxed at the rate of 41,66 % applied by the French authorities to the restructuring of EDF's balance sheet.
To pomeni, da bi moralo biti 14,119 milijard FRF dajatev koncedenta prištetih k 38,5 milijardam FRF neuporabljenih zalog, da bi bile obdavčene po stopnji 41,66 %, ob prestrukturiranju bilance družbe EDF s strani francoskih organov oblasti.
By not paying all the corporation tax due when it restructured its balance sheet, EDF saved EUR 888,89 million.
S tem. da ni plačala celotnega davka na dohodek pravnih oseb ob prestrukturiranju svoje bilance, je družba EDF prihranila 888,89 milijonov EUR.
The Commission considers that the aid was indeed paid in 1997, since the FRF 14,119 billion was at that time a debt to the State, entered under the balance sheet item of grantor rights, which the State waived by means of Act No 97-1026 of 10 November 1997.
Komisija je mnenja, da je pomoč nakazana v letu 1997, ker je bil znesek 14,119 milijard FRF na ta datum dolg do države, vpisan v bilanco kot dajatev koncedenta, ki ga je država prepustila z zakonom št. 97-1026 z dne 10. novembra 1997.
The French authorities claim 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 zatrjujejo, da družba EDF ne bi bila zmožna plačevati davka na dohodek pravnih oseb od 1987 do 1996, tudi če ne bi bilo dotacij v zalogah za prenovo RAG, in to zaradi prenosa davčne izgube.
The Commission dismisses this argument as irrelevant, since the tax concession dated from 1997 and not previous years.
Komisija je mnenja, da ta argument ni primeren, ker davčne ugodnosti datirajo iz leta 1997, in ne iz predhodnih let.
It also notes that, if the provisions had not been set aside, the tax losses carried over would have been gradually absorbed between 1987 and 1996 and the amount of tax payable by EDF in 1997 would have been significantly higher.
Poleg tega Komisija ugotavlja, da bi v odsotnosti teh dotacij v zalogah prenosi davčnih izgub v obdobju od 1987 do 1996 postopoma izginili, in bi bil torej v 1997 znesek davka, ki ga je družba EDF dolgovala, znatno višji.
The French authorities also take the view that, even if the creation of provisions for the renewal of the RAG resulted in an advantage, that advantage should be regarded as cancelled out by the increase in corporation tax paid in 1997.
Francoski organi oblasti prav tako ocenjujejo, da, če bi se ustvarjanje zalog za prenovo RAG izkazalo za gospodarsko korist, se bi le-ta morala smatrati izničena s povečanjem davka na dohodek pravnih oseb, ki je bil plačan v 1997.
The Commission cannot but dismiss this argument.
Komisija tega argumenta ne more zavrniti.
As it has demonstrated above and as the French authorities themselves acknowledge in their memorandum dated 9 April 2002, although the unused replacement provisions were correctly taxed, the grantor rights were reclassified as capital injections without being subjected to corporation tax.
Kot ga je prikazala Komisija in kot ga navajajo tudi sami francoski organi oblasti v svojem uradnem zapisu z dne 9. aprila 2002, če bi bile neuporabljene zaloge za prenovo normalno obdavčene, bi bile dajatve koncedenta prerazporejene v dotacije v kapitalu brez obdavčitve na dohodek pravnih oseb.
The tax paid by EDF in 1997 is therefore lower than the tax normally due.
Davek, ki ga je družba EDF plačala v 1997, je torej nižji od normalnega.
The French authorities claim, furthermore, that the restructuring of EDF's accounts in 1997 can be regarded as a capital injection of an amount equivalent to the partial tax exemption: it was therefore an investment by them and not an aid measure.
Francoski organi oblasti sicer trdijo, da ima računovodska reforma v 1997 enako vrednost kot dopolnilna dotacija v kapitalu v znesku, ki je enak delni oprostitvi davka. Šlo bi torej za njihov del investicije, in ne za pomoč.
They also argue that, over the period from 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 trdijo, da je v obdobju 1987–1996 družba EDF državi v celoti nakazala višjo vsoto od davka na dohodek pravnih oseb, kot bi ga plačala komercialna družba, ki ni ustvarila zalog za prenovo RAG in ki bi svojemu delničarju nakazala dividendo v višini 37,5 % neto rezultata po plačilu davka.
The Commission has to dismiss these arguments, since the private investor principle can be applied only in the context of the pursuit of an economic activity, not in the context of the exercise of regulatory powers.
Komisija lahko take argumente samo zavrže in opozori, da se načelo privatnega investitorja lahko obdrži le v okviru izvajanja gospodarskih dejavnosti, in ne v okviru izvajanja zakonskih pooblastil.
A public authority cannot use as an argument any economic benefits it could derive as the owner of an enterprise in order to justify aid granted in a discretionary manner by virtue of the prerogatives it enjoys as the tax authority in relation to the same enterprise.
Javni organ oblasti ne more uporabiti argumenta morebitnih gospodarskih koristi, ki bi jo lahko izvlekel v vlogi lastnika podjetja, da bi lahko upravičil pomoč, dodeljeno na diskreditoren način s pomočjo predpravic, s katerimi razpolaga kot davčni organ oblasti nasproti temu istemu podjetju.
While a Member State may act as a shareholder in addition to exercising its powers as a public authority, it must not combine its role as a State wielding public power with that of a shareholder.
Kajti, če država članica lahko poleg izvajanja svoje vloge javnega organa oblasti deluje kot delničar, ne more mešati svoje vloge države, ki izvaja javna pooblastila z vlogo države delničarke.
Allowing Member States to use their prerogatives as public authorities for the benefit of their investments in enterprises operating in markets that are open to competition would render the Community rules on State aid completely ineffective.
Če bi države članice pooblastili, da uporabljajo svoje posebne pravice javnega organa oblasti pri svojih investicijah v podjetjih, ki so aktivna na trgih, odprtih za konkurenco, bi zakonodaji Skupnosti odvzele vsak koristen učinek na področju državne pomoči.
Furthermore, while in accordance with Article 295 the Treaty is neutral as regards the system of capital ownership, the fact remains that public enterprises must be subject to the same rules as private enterprises.
Poleg tega, če bi bila Pogodba ES na temelju svojega člena 295 nevtralna v pogledu lastnine kapitala, ne bi manjkalo veliko, da bi morala biti javna podjetja podrejena enakim pravilom, kot privatna podjetja.
Public and private enterprises would no longer be granted equal treatment if the State were to use the prerogatives of public power for the benefit of the enterprises in which it is a shareholder.
Sicer ne bi bilo več enakega obravnavanja med javnimi in privatnimi podjetji, če bi država v korist podjetij, katerih delničarka je, uporabljala svoje posebne pravice javnega organa oblasti.
The French authorities claim that the rate of corporation tax that should have been applied when EDF's balance sheet was restructured was the 1996 rate and not the 1997 rate.
Francoski organi oblasti zatrjujejo, da je stopnja davka na dohodek pravnih oseb, ki bi se bila morala uporabiti pri prestrukturiranju bilance družbe EDF, stopnja iz leta 1996 in ne iz leta 1997.
As Stated earlier, the Commission would first point out that the National Accountancy Council considers that corrections to accounting errors should be posted in the accounts for the financial year in which they are discovered.
Kot je navedla že pred tem, Komisija opozarja, na eni strani, da Nacionalni računovodski svet smatra, da morajo biti računovodske napake popravljene v teku obračunskega obdobja, v katerem so bile ugotovljene.
Since the provisions for renewal of the RAG became superfluous following Act No 97-1026 of 10 November 1997, they should have been reclassified in the accounts for the 1997 financial year and therefore taxed at the rate of corporation tax applicable to that year.
Ker so zaloge za prenovo RAG po zakonu št. 97-1026 z dne 10. novembra 1997 postale neopredmetene, morajo biti torej prerazporejene prav v teku obračunskega obdobja 1997, in torej obdavčene po stopnji davka na dohodek pravnih oseb, ki se je uporabljala v teku tega obračunskega obdobja.
The Commission also notes that the French authorities themselves applied the 1997 rate of corporation tax to the share of the provisions that was taxed.
Po drugi strani pa Komisija ugotavlja, da so francoski organi oblasti sami uporabili stopnjo davka na dohodek pravnih oseb iz leta 1997 za del zalog, ki je bil obdavčen.
The non-payment by EDF, in 1997, of EUR 888,89 million in tax therefore constitutes an advantage for the group.
Neporavnano plačilo družbe EDF za 888,89 milijonov EUR davka v letu 1997 torej predstavlja gospodarsko korist za združenje.
EDF was able to use the amount of the unpaid tax to increase its capital and reserves without having to raise outside finance.
Družba EDF bi lahko uporabila vsoto, enakovredno dolžnemu plačilu za davek za okrepitev svojega lastnega kapitala brez iskanja zunanjih finančnih virov.
The advantage is necessarily selective, since the non-payment of corporation tax on some of the accounting provisions constitutes an exception to the tax treatment normally applicable to such a transaction.
Ugodnost je neizogibno selektivna, ker neplačan davek na dohodek pravnih oseb za del računovodskih zalog predstavlja izjemo pri davčnemu obravnavanju, ki se normalno izvaja pri taki operaciji.
The fact that the advantage was granted to EDF by a specific legislative instrument, Act No 97-1026 of 10 November 1997, is proof that it is unique and overrides the rules of ordinary law.
Dejstvo, da je ugodnost odstopljena družbi EDF s specifičnim zakonskim aktom, zakon št. 97-1026 z dne 10. novembra 1997, potrjuje njen enkraten in čezmeren karakter.
Like EDF's unlimited State guarantee, this advantage it enjoys necessarily strengthens its position in relation to its competitors.
Ker torej družba EDF koristi neomejeno državno jamstvo, ta gospodarska ugodnost v njeno korist neizogibno krepi njen položaj v primerjavi s položajem njenih konkurentov.
The concept of aid embraces not only positive benefits, such as subsidies, but also interventions by the public authorities which mitigate the charges that are normally included in the budget of an undertaking and which have the same effect as subsidies [24].
Pojem pomoči pokriva ne le pozitivne storitve kot so subvencije, ampak prav tako vsa posredovanja javnih organov oblasti, ki lajšajo obveznosti, ki normalno bremenijo proračun podjetja, in ki imajo enak učinek kot subvencije [24].
The Court has consistently held [25] that the non-collection by the State of a tax which should normally have been collected is equivalent to the consumption of State resources.
V skladu z stalnim tolmačenjem zakonodaje [25], je opustitev pobiranja davka, ki bi moral biti pobran s strani države, enako vredno kot poraba iz državnih finančnih virov.
The non-collection of the full amount of corporation tax due in respect of the 1997 financial year derived directly from a measure adopted by the State, namely Act No 97-1026 of 10 November 1997.
Ta opustitev pobiranj celotnega davka na dohodek pravnih oseb, ki bi moral biti pobran v obračunskem obdobju 1997, izhaja neposredno iz državnega akta, zakona št. 97-1026 z dne 10. novembra 1997.
Consequently, in 1997 EDF received State aid amounting to EUR 888,89 million in the form of a tax concession.
Tako je družba EDF v letu EDF koristila državno pomoč 888,89 milijonov EUR v obliki davčne olajšave.
Effect on trade between Member States
Vpliv na menjave med državami članicami
From its creation in 1946 until the entry into force of Directive 96/92/EC of the European Parliament and of the Council of 19 December 1996 concerning common rules for the internal market in electricity [26], EDF enjoyed a monopoly on the French market, with exclusive rights in respect of the transport, distribution, import and export of electricity.
Od svoje ustanovitve v letu 1946 in do začetka veljavnosti Direktive 96/92/ES Evropskega parlamenta in Sveta z dne 19. decembra 1996 o skupnih pravilih notranjega trga z električno energijo [26] je družba EDF na francoskem trgu uživala monopolni položaj z izključnimi pravicami za transport, distribucijo, kot tudi uvoz in izvoz električne energije.
It was, however, already in competition with electricity producers in other Member States even before Directive 96/92/EC entered into force, and free competition also existed on related markets where EDF had already diversified its activities beyond its exclusive rights (in both geographic and sectoral terms).
Vendar pa je bila družba EDF že konkurent proizvajalcem električne energije ostalim državam članicam še pred veljavnostjo Direktive 96/92/ES. Povrh vsega je na priključenih trgih, na katerih je družba EDF že razširila različne dejavnosti preko svojih izključnih pravic (bodisi z zemljepisnega, ali pa sektorskega stališča), že obstajala svobodna konkurenca.
Effects on trade did therefore exist well before the liberalisation provided for by Directive 96/92/EC.
Učinki na menjave so torej obstajali veliko pred liberalizacijo, predvideno z Direktivo 96/92/ES.
Electricity was the subject of significant, growing trade between Member States in which EDF was actively engaged.
Električna energija je pomemben in rastoč predmet menjav med državami članicami, pri katerih je družba EDF aktivno sodelovala.
This trade, which was given a further boost by the adoption of Council Directive 90/547/EEC of 29 October 1990 on the transit of electricity through transmission grids [27], took place on the basis of commercial agreements between the different operators of the high-voltage transmission networks in the Member States.
Te menjave, povečane s sprejemom Direktive Sveta 90/547/EGS z dne 29. oktobra 1990 o tranzitu električne energije po prenosnih omrežjih [27], so se izvajale na osnovi komercialnih sporazumov med različnimi operaterji omrežja električne energije visoke napetosti v državah članicah.
In the European OECD member countries, electricity imports grew at an average annual rate of over 7 % between 1980 and 1990.
V evropskih državah OECD se je uvoz električne energije med 1980 in 1990 povečal na letno povprečno stopnjo več kot 7 %.
Between 1981 and 1989, EDF multiplied the surplus on its balance of trade in electricity by nine, achieving net exports of 42 TWh, representing 10 % of its total production.
Od 1981 do 1989 je družba EDF pomnožila presežek svoje komercialne bilance električne energije z 9, ter dosegla neto izvoz 42 TWh, kar predstavlja 10 % njene celotne proizvodnje.
In 1985, EDF already exported 19 TWh to other Member States.
V 1985 je družba EDF izvozila že 19 TWh v ostale države članice.
The 1997-2000 management contract, signed on 8 April 1997 between the French State and EDF, stipulates that EDF is to allocate some FRF 14 billion to its international investments, assigning priority to regions in Europe.
Podjetniška pogodba 1997–2000, ki je bila podpisana 8. aprila 1997 med državo in EDF, predvideva, da bo EDF namenila okoli 14 milijard FRF svojim mednarodnim investicijam, evropskim regijam, ki se nahajajo med prioritetami.
Between 2000 and 2002, EDF acquired one third of the capital of the German company EnBW, increased the production and distribution capacities of its United Kingdom subsidiary London Electricity, took direct control of the Italian enterprise Fenice and set up a partnership with Fiat for the purchase of Montedison (now Edison).
Med 2000 in 2002 je družba EDF kupila tretjino kapitala nemškega podjetja EnBW, povečala proizvodne kapacitete in distribucijo svoje britanske podružnice London Electricity, prevzela neposreden nadzor nad italijanskim podjetjem Fenice, ter postavila partnerstvo z družbo Fiat za nakup družbe Montedison (ki je postala Edison).
EDF thus plays a major role in electricity trading between the Member States.
Družba EDF zaseda tako pomembno mesto v menjavi električne energije med državami članicami.
In 2001, EDF's electricity exports grew to a record level of 83,9 TWh, contributing EUR 2300 million to its annual turnover.
V 2001 se je izvoz električne energije družbe EDF povečal na rekordno vrednost 83,9 TWh, ter prispeval za 2300 milijonov EUR k letnim prodajam.
The French electricity market is currently 34,5 % open, with the threshold for eligible customers set at 7 GWh.
Trenutno je trg električne energije v Franciji odprt do višine 34,5 % s pragom ustreznosti potrošnikov, določenim na 7 GWh.
The market open to competition consists of some 3100 premises representing demand of over 150 TWh.
Ta trg, odprt za konkurenco, sestavlja okoli 3100 odjemnih mest, kar predstavlja povpraševanje po več kot 150 TWh.
According to the latest estimates, the market share of EDF's competitors on that market is 18,5 %.
Po zadnjih ocenah znaša del trga konkurentov družbe EDF na tem trgu 18,5 %.
31 European suppliers are present on the French market, and electricity imports into France totalled some 26 TWh in 2001.
Na francoskem trgu je prisotnih 31 evropskih dobaviteljev električne energije, in izvoz električne energije v Franciji je v 2001 predstavljal okoli 26 TWh.
As regards electricity production in France, EDF is furthermore now in competition with Compagnie Nationale du Rhône, a subsidiary of Electrabel, and Société Nationale d'Electricité et de Thermique, some of whose capital is held by the Spanish company Endesa.
Poleg tega, kar zadeva proizvodnjo električne energije v Franciji, je družba EDF odslej konkurent družbe Compagnie Nationale du Rhône, podružnice Electrabel, ter Société Nationale d’Electricité et de Thermique, katerih del kapitala je v lasti francoske družbe Endesa.
EDF is therefore now in competition with other operators on the French market.
Družba EDF je torej odslej konkurent ostalim operaterjem na francoskem trgu.
Even before Directive 96/92/EC entered into force in February 1999, certain Member States acted unilaterally to open up their electricity market.
Celo pred veljavnostjo Direktive 96/92/ES, v februarju 1999, so nekatere države članice že enostransko sprejele ukrepe za odprtje trga električne energije.
In particular, the United Kingdom opened up its market completely for large industrial customers in 1990.
Še zlasti Združeno kraljestvo je v 1990 odprlo svoj trg 100 % za velike industrijske stranke.
Sweden opened up its market completely in 1996, Finland began the process in 1995 and reached 100 % market opening in 1997, Germany completely opened up its market in 1998 and the Netherlands opened up its market completely for industrial customers in 1998.
Švedska je odprla svoj trg za 100 % leta 1996, Finska ga je začela odpirati leta 1995, in dosegla 100 % leta 1997, Nemčija ga je odprla za 100 % leta 1998, in Nizozemska ga je v celoti odprla za industrijske stranke leta 1998.
In those circumstances, even before the deadline set by the Directive for opening up the market to competition, State aid granted to enterprises enjoying a monopoly in a Member State that took an active part in intra-Community trade, as in the case of EDF, distorted competition on the electricity market within the meaning of Article 87(1) of the Treaty.
V teh pogojih, celo pred datumom, določenim z direktivo za odprtje trga konkurenci, so državne pomoči, dodeljene podjetjem, ki so razpolagala z monopolom v državah članicah, aktivno sodelovale pri menjavah znotraj Skupnosti, kot v primeru družbe EDF, ki je škodovala konkurenci na trgu električne energije v smislu člena 87(1) Pogodbe ES.
EDF competed and continues to compete both in France and in other Member States in areas outside its core business of electricity production and distribution, since it has diversified its activities on the markets in services related to energy, which have been entirely liberalised.
Družba EDF je sodelovala, in še vedno sodeluje, pri konkurenci tako v Franciji kot v ostalih državah članicah tudi na ostalih področjih, in ne samo na področju svoje glavne dejavnosti proizvodnje in distribucije električne energije, kajti ta družba je razvejala svoje dejavnosti na trge storitev, povezanih z energijo, ki so popolnoma liberalizirani.
In 1997, SDS, a wholly owned subsidiary of EDF, brought together its activities associated with the provision of services to individual customers, businesses and local authorities.
Leta 1997 je SDS, podružnica, ki je v 100 % lasti družbe EDF, združila svoje dejavnosti, vezane na dobavo storitev za individualne stranke, podjetja in lokalne organe oblasti.
SDS was active in waste treatment, street lighting and other energy-related services and generated turnover equivalent of EUR 685 million in 1998 as against EUR 650 million in 1997.
Družba SDS je izvajala svojo dejavnost rokovanja z odpadki, cestne razsvetljave in ostalih storitev, vezanih na energijo, s prispevkom v prodaji v letu 1998 v višini 685 milijonov EUR, v primerjavi z 650 milijonov EUR leta 1997.
In 2000, EDF established a partnership with Veolia Environnement via the company Dalkia, the European leader in energy services to businesses and local authorities.
Leta 2000 je družba EDF ustanovila partnerstvo z Veolia Environnement s posredovanjem družbe Dalkia, ki v Evropi vodi na področju energetskih storitev za podjetja in skupnosti.
It offers energy engineering and maintenance services, manages heating plants and technical services to do with the operation of buildings and operates district heating networks, combined heat and power schemes, and energy production and industrial fluid systems.
Ponuja storitve energetskega inženiringa in vzdrževanja, upravlja termične instalacije in tehnične službe, vezane na delovanje objektov, ter zagotavlja obratovanje toplotnih omrežij, istočasne proizvodnje toplote in električne energije, celotne proizvodnje energije in industrijskih tekočin.
EDF has also developed its activities on the market in renewable energy sources.
Družba EDF je prav tako razvila svoje dejavnosti na trgu obnovljivih energij.