natgillin/translations-raw huggingface dataset:
On whatever basis the Commission chooses, in the opinion of the French authorities the aid can be authorised since Community and national provisions allow an official framework to be established for combating diseases, with a view, in particular, to eradicating them by means of compulsory measures for which compensation is paid.
Francoski organi ne glede na utemeljitev Komisije menijo, da je pomoč mogoče dovoliti, takoj ko določbe Skupnosti ali nacionalne določbe omogočijo vzpostavitev uradnega okvira za boj proti bolezni, ki bi se predvsem skušala izkoreniniti s prisilnimi ukrepi, ki upravičujejo nadomestila.
In this case, measures to combat BSE were clearly part of a whole series of measures adopted at the both Community and national level.
V tem primeru ni mogoče zanikati, da se boj proti BSE uvršča v skupino ukrepov, sprejetih na ravni Skupnosti in na nacionalni ravni.
The BSE crisis demonstrated the risk to health of using carcases and waste designated as ‘high-risk’ and specified risk material in animal feedingstuffs.
Kriza BSE je poudarila tveganja za zdravje, ki bi se pojavila, če bi se za prehrano živali uporabljali trupla in odpadki, označeni kot trupla in odpadki „z visokim tveganjem“, ter snovi s specifičnim tveganjem.
Against this background, products considered to be dangerous must be completely destroyed under conditions that prevent any risks to human and animal health.
V tem okviru je treba popolno odstraniti proizvode, ki se štejejo kot nevarni, zagotavljati pod pogoji, ki prepovedujejo kakršno koli tveganje za zdravje ljudi in živali.
With regard to carcases, the French authorities affirm that the Commission itself realised the need to prohibit the use of these products by banning the use in feed intended for livestock not only of animals slaughtered on holdings as part of disease control measures by also of all bovine animals, sheep, goats, solipeds and poultry dying on holdings but not slaughtered for human consumption (abovementioned Decision 2001/25/EC).
Francoski organi v zvezi s trupli trdijo, da je tudi Komisija sama prišla do sklepa, da je treba nujno prepovedati izkoriščanje teh proizvodov, tako da je v proizvodnji krme za rejne živali prepovedala uporabo ne samo živali, ki so bile na kmetijskem gospodarstvu zaklane v okviru ukrepov za boj proti boleznim, ampak tudi vsega goveda, koz, ovac, kopitarjev in perutnine, zaklanih na gospodarstvu, vendar ne za prehrano ljudi (zgoraj navedena Odločba 2001/25/ES).
The French authorities state that, in addition, it appeared that in the other Member States involved the withdrawal of carcases from the animal food chain in 2001 led to the adoption of official provisions giving the authorities full responsibility for the destruction of carcases.
Francoski organi trdijo, da se je poleg tega pokazalo, da so bili zaradi umika trupel iz prehranjevalne verige rejnih živali leta 2001 v drugih državah članicah, ki jih je od takrat to zadevalo, sprejeti državni ukrepi za popoln prevzem obveznosti odstranjevanja trupel.
For the French authorities, material seized at slaughterhouses falls into the same category of products posing a risk to human and animal health.
Po mnenju francoskih organov spadajo snovi, zasežene v klavnicah, v isto kategorijo proizvodov, ki so nevarni za zdravje ljudi in živali.
It consists of products declared unfit for human consumption, the list of which was laid down in the Decree of 17 March 1992 on the conditions that installations slaughtering animals for the production and marketing of fresh meat must satisfy and laying down the rules for health inspections of those establishments and the Decree of 8 June 1996 laying down rules for post mortem health inspections of poultry and transposing various Community health Directives.
Obsegajo proizvode, neustrezne za prehrano ljudi, katerih seznam je določen v odredbah z dne 17. marca 1992 o pogojih, ki jih morajo izpolnjevati klavnice za klavne živali, namenjene proizvodnji svežega mesa in njegovemu dajanju na trg, in določitvi pogojev veterinarskega pregleda teh poslopij, ter 8. junija 1996 o določitvi pogojev veterinarskega pregleda po zakolu perutnine, s katerima so bile v nacionalno pravo prenesene različne direktive Skupnosti, sprejete na področju zdravstvenega varstva.
During collection and processing, carcases and material seized at slaughterhouses, including SRM, are kept separate from other waste.
Zbiranje in predelava trupel in snovi, zaseženih v klavnicah, vključno s snovmi s specifičnim tveganjem, se izvajata ločeno od drugih odpadkov.
Accordingly, the French authorities take the view that the measures financed by the PRS are justified as measures to combat animal diseases.
Francoski organi zato menijo, da so ukrepi, ki se financirajo z javno storitvijo predelave klavnih trupov, upravičeni iz naslova boja proti živalskim boleznim.
REGARDING THE EXISTENCE OF AID TO UNDERTAKINGS EXEMPTED FROM PAYMENT OF THE LEVY
O OBSTOJU POMOČI ZA PODJETJA, OPROŠČENA PLAČILA DAJATVE
Regarding the possible existence of aid to undertakings exempted from payment of the levy provided for in Article 1 of Law No 96-1139 of 26 December 1996 and codified in Article 302bis ZD of the Code général des impôts, the French authorities put forward the following arguments.
Francoske oblasti so glede mogočega obstoja pomoči v korist podjetij, oproščenih plačila dajatve, predvidene v členu 1 Zakona št. 96-1139 z dne 26. decembra 1996 in kodificirane v členu 302 bis ZD Splošnega davčnega zakonika, pojasnile naslednje.
From 1997 to 2000, the levy was due from all persons making retail sales of meat and other products such as salted meats, cured meat products, lard, preserved meats, processed offal and meat- and offal-based animal feed and whose turnover during the previous calendar year was at least FRF 2,5 million excluding VAT.
V obdobju 1997–2000 so bili to dajatev dolžni plačevati vsi, ki so prodajali na drobno meso in druge izdelke, kot so soljeno meso, prekajeno meso, svinjska mast, konzervirano meso, predelana drobovina, ter živalske krme iz mesa in drobovine, ter katerih prihodki od prodaje so v prejšnjem koledarskem letu znašali vsaj 2,5 milijona FRF brez DDV.
Article 35 of the Loi de finances rectificative pour 2000 extended the levy to all meat products.
Člen 35 spremembe zakona o javnih financah za leto 2000 je razširil podlago za dajatev na vse mesne izdelke.
As from 1 January 2001, the rate of the levy was increased from 0,6 % to 2,1 % on monthly purchases of up to FRF 125000 and from 1,0 % to 3,9 % on monthly purchases above that amount.
Davčne stopnje so bile od 1. januarja 2001 na podlagi mesečnih odkupov brez DDV prav tako povečane z 0,6 na 2,1 % za odkupe v vrednosti do 125000 FRF ter z 1 % na 3,9 % za odkupe v vrednosti nad 125000 FRF.
At the same time, the threshold for the levy was increased to FRF 5 million (EUR 763000) excluding VAT.
Skupaj s tem je davčni prag dajatve znašal 5 milijonov FRF (763000 eurov) brez DDV.
According to the French authorities, the threshold is fixed on the basis of an objective and rational criterion.
Po mnenju francoskih organov temelji določitev davčnega praga na objektivnem in racionalnem merilu.
Since it is calculated on the basis of the turnover of those liable to pay the levy, they claim that it does not distort competition between those concerned.
Prag, ki se izračuna glede na prihodke od prodaje, ki jih ustvarijo zavezanci za dajatev, naj ne bi izkrivljal konkurence med njimi.
They argue that the criterion is objective because in fixing the threshold no account of is taken of any consideration other than that of revenue.
Merilo naj bi bilo objektivno, ker določitev praga izključuje upoštevanje katerega koli drugega vidika, razen zneska ustvarjenih prihodkov.
They argue that it is rational because the threshold is the same as that for the payment of VAT.
Razumno naj bi bilo, ker ustreza pragu prihodkov od prodaje v rednem sistemu obdavčevanja po dejanskih prihodkih na področju DDV.
The French authorities point out that the levy on meat purchases is collected and inspected according to the rules applicable to VAT.
Francoski organi zato opozarjajo, da se dajatev na odkup mesa izterjuje in nadzira v skladu s predpisi o DDV.
The same thresholds have been used for a range of different taxes, such as the tax on certain advertising expenditure, for example.
Isti pragovi so se lahko uporabili v različnih položajih, kot je na primer dajatev na nekatere stroške oglaševanja.
In fact, the undertakings exempted from payment of the levy are primarily small butchers from which collecting the levy would have been too costly.
Podjetja, oproščena plačila dajatve, so predvsem mesnice in obrtne delikatese, v katerih bi izterjava dajatve lahko povzročila previsoke stroške.
In addition, the French authorities point out that, even if the Commission’s argument that the choice of threshold could affect intra-Community trade is accepted, the consequences would be very limited in that:
Francoski organi poleg tega opozarjajo, da bi bile posledice navedene izbire, četudi bi upoštevali argument Komisije, da ta izbira lahko prizadene trgovino v Skupnosti, zelo omejene, ker:
supermarkets obtain most of their supplies on the French market.
se veliki trgovski centri oskrbujejo predvsem na francoskem trgu.
Imports of meat from other Member States amount to approximately 16 % of all meat consumed in France and are mainly intended for home catering.
Uvoz mesa iz drugih držav članic znaša približno 16 % vsega mesa, zaužitega v Franciji, in je namenjen predvsem prehrani na domu.
Supermarkets do not therefore market substantial quantities of meat from other Member States,
Veliki trgovski centri torej ne prodajajo velikih količin mesa iz drugih držav članic;
specialised butchers do not sell meat exclusively of regional or national origin.
specializirani mesarji ne prodajajo izključno mesa z regionalnim ali nacionalnim poreklom.
On the contrary, certain butcheries obtain most of their supplies abroad.
Nasprotno, nekatere mesnice se oskrbujejo večinoma v tujini.
REGARDING THE FINANCING OF THE SCHEME
O FINANCIRANJU SISTEMA
The French authorities state that the Commission is of the opinion that the PRS might be financed by means of a tax that is incompatible with Article 90 of the Treaty, which prohibits discriminatory internal taxation.
Francoski organi pojasnjujejo, da Komisija meni, da bi se javna storitev predelave klavnih trupov lahko financirala iz dajatve, nezdružljive s členom 90 Pogodbe, ki prepoveduje diskriminacijske notranje obdavčitve.
They refer, in particular, to the infringement proceedings initiated in 1998.
Predvsem opozarjajo na postopek zaradi neizpolnitve obveznosti, ki se je začel leta 1998.
On this point, the French authorities referred the Commission to the arguments put forward in their letter to the Commission dated 18 September 1998 in response to the letter giving formal notice dated 29 July 1998.
Francoski organi so v zvezi s tem Komisijo opozorili na argumente, ki so jih predstavili v obvestilu, poslanem Komisiji 18. septembra 1998 v odgovor na uradni opomin z dne 29. julija 1998.
In that letter, the French authorities concluded that the rendering levy fulfilled none of the criteria for being classified as a customs duty or a levy having an equivalent effect to a customs duty or even as discriminatory taxation within the meaning of the Treaty.
Francoski organi so v tem obvestilu zaključili, da dajatev na predelavo klavnih trupov ne izpolnjuje nobenega od meril, ki se zahtevajo za to, da se jo označi kot carino ali dajatev z učinkom, enakim carini, ali pa da bi šlo za diskriminacijsko obdavčenje v smislu Pogodbe.
However, they drew the Commission’s attention to the fact that, in the interests of conciliation, the levy was assigned to the general national budget as from 1 January 2001 (Article 35 of the Loi de finances rectificative pour 2000).
Vendar pa Komisijo opozarjajo na to, da je bila navedena dajatev zaradi pomiritve od 1. januarja 2001 dodeljena v splošni državni proračun (člen 35 spremembe zakona o javnih financah za leto 2000).
The French authorities consider the allegation that the link between the revenue from the levy and the use made of it was not broken on 1 January 2001 to be unfounded.
Francoski organi v zvezi z navedbami, po katerih povezava med prihodkom iz dajatve in njegovo dodelitvijo po 1. januarju 2001 v resnici ni bila prekinjena, menijo, da jih je treba šteti kot neutemeljene.
The levy, in the same way as other comparable resources, is assigned to the general national budget and is not assigned to a specific chapter of expenditure by the Ministry of Agriculture.
Dajatev se prav tako kot drugi primerljivi viri dodeli v splošni državni proračun, ne da bi bila dodeljena v natančno določeno poglavje ministrstva za kmetijstvo.
Since this Ministry is responsible for the operation of the PRS, it is essential that it be allocated appropriations for fulfilling this task.
Ker je to ministrstvo odgovorno za izvajanje javne storitve predelave klavnih trupov, mu je ravno treba dodeliti sredstva za zagotavljanje te naloge.
The French authorities give assurances that these appropriations under no circumstances come from the product of the levy.
Francoski organi zagotavljajo, da ta sredstva v nobenem primeru ne izvirajo iz prihodka od dajatve, ki je bila sicer odtegnjena.
The French authorities point out that the purpose of Law No 96-1139 of 26 December 1996 was to lay down rules on the collection and destruction of animal carcases and slaughterhouse waste unfit for human consumption.
Francoski organi opozarjajo, da je namen Zakona št. 96-1139 z dne 26. decembra 1996 sprejetje predpisov o zbiranju in odstranjevanju živalskih trupel in klavniških odpadkov, neustreznih za prehrano ljudi.
It established the PRS and provided for its financing by means of a new levy.
Zato je razvila javno storitev predelave klavnih trupov in podrobna pravila njenega financiranja z novim obdavčenjem.
To that end, Law No 96-1139 amends both the Code rural and the Code général des impôts.
Zato Zakon št. 96-1139 spreminja sočasno Kmetijski zakonik in Splošni davčni zakonik.
The provision inserted in the Code général des impôts by Article 1 of Law No 96-1139 could have been inserted quite as legitimately in the 1997 Loi de finances.
Določba, uvrščena v Splošni davčni zakonik s členom 1 Zakona št. 96-1139, bi bila lahko prav tako primerno uvrščena v zakon o javnih financah za leto 1997.
Nevertheless, for reasons of procedure, to ensure parallelism between new Government expenditure and the necessary revenue and because of their similar objectives, revenue from the levy at that time being intended to finance a fund from which the PRS would in turn be financed, Article 302bis ZD was inserted in the Code général des impôts by Law No 96-1139.
Vendar je bila določena z Zakonom št. 96-1139 vstavitev člena 302 bis ZD v Splošni davčni zakonik hkrati zaradi postopka in vzporednosti med novimi odhodki države in potrebnimi prihodki ter podobnosti ciljev, ker je bil prihodek od dajatve tedaj namenjen za polnitev sklada za financiranje javne storitve predelave klavnih trupov.
The French authorities point out that the levy introduced by Article 302bis ZD of the Code général des impôts is a levy on meat purchases.
Francoski organi opozarjajo, da je dajatev, uvedena s členom 302 bis ZD Splošnega davčnega zakonika, dajatev na odkup mesa.
Although commonly known as the ‘rendering levy’ because of its original objective, it was never officially called that.
Čeprav je zaradi prvotnega namena splošno znana kot „dajatev na predelavo klavnih trupov“, se ni nikoli tako imenovala.
Article 1(B) of Law No 96-1139 stipulated that revenue from the levy collected under Article 302bis ZD of the Code général des impôts was assigned to a fund intended to finance the collection and destruction of carcases and slaughterhouse waste unfit for consumption.
Odstavek B člena 1 Zakona št. 96-1139 je določal, da se prihodek od dajatve, pobrane na podlagi člena 302 bis ZD Splošnega davčnega zakonika, dodeli v sklad, katerega namen je financiranje zbiranja in odstranjevanja trupel in klavniških odpadkov, neustreznih za prehrano.
The Loi de finances rectificative pour 2000 stopped the revenue from the levy on meat purchases going to the fund after 31 December 2000.
Sprememba zakona o javnih financah za leto 2000 je določila, da se po 31. decembru 2000 v sklad ne izvršuje več plačil iz dajatve na odkup mesa.
Consequently, the levy on meat purchases, which has appeared as such in the tax revenue in the national budget since 1 January 2001, is no longer assigned to specific expenditure but is paid into the general national budget.
Od takrat se dajatev na odkup mesa, ki je kot takšna prikazana v davčnih prihodkih državnega proračuna od 1. januarja 2001, ne dodeljuje več za poseben odhodek, ampak se plačuje v splošni proračun države.
The fund established by Law No 96-1139 is no longer financed.
Sklad, ustanovljen z Zakonom št. 96-1139, ne prejema več vplačil.
The funds were cleared and expenditure relating to the PRS is entered directly in the budget of the Ministry of Agriculture along with any other expenditure for which it is responsible.
Sklad je bil saldiran in stroški opravljanja javne storitve predelave klavnih trupov neposredno vključeni v proračun ministrstva za kmetijstvo, prav tako kot vsi drugi stroški, ki jih nosi.
The Loi de finances rectificative pour 2000 is an amending financial act, the purpose of which is not to amend the title of Law No 96-1139 of 26 December 1996, whose purpose remains the establishment of the PRS, but to amend the Code général des impôts and the method of financing the public service concerned by inserting a specific budget chapter.
Sprememba zakona o javnih financah za leto 2000 je sprememba zakona o javnih financah, katere namen ni spremeniti naslova Zakona št. 96-1139 z dne 26. decembra 1996, katerega cilj ostaja uvedba javne storitve predelave klavnih trupov, ampak spremeniti Splošni davčni zakonik in način financiranja navedene javne storitve z uvedbo posebnega proračunskega poglavja.
As regards changes in the amount of the levy after 2000, the French authorities state that they changed the rates and the base of the levy on meat purchases on 1 January 2001, when the revenue from it was assigned to the national budget.
Francoski organi v zvezi z razvojem zneska dajatve po letu 2000 navajajo, da so s 1. januarjem 2001 ob dodelitvi dajatve na odkup mesa v splošni državni proračun spremenili njene stopnje in osnovo.
There were no other changes until 1 January 2004.
Do 1. januarja 2004 ni bilo drugih sprememb.
The increases made in the Loi de finances rectificative pour 2000 were intended, along with other tax and budgetary measures, to adjust Government expenditure and revenue.
Namen zvišanj, ki jih je uvedla sprememba zakona o javnih financah za leto 2000 ter so dopolnile druge davčne in proračunske ukrepe, je bila uskladitev odhodkov in virov države.
The French authorities admit that the financing of the PRS by the Ministry of Agriculture constituted significant new expenditure that had an impact on the rebalancing of Government financial resources carried out at the time.
Po mnenju francoskih organov je res, da je bilo financiranje javne storitve predelave klavnih trupov s strani ministrstva za kmetijstvo nov velik odhodek, ki je povzročil težave pri sočasnem uravnoteženju državnih virov.
Since that date, the rate of the levy has not been indexed in line with the financing needs of the PRS.
Od tega datuma ni več ukrepa, ki indeksira stopnje dajatve glede na potrebe financiranja javne storitve predelave klavnih trupov.
In addition, the French authorities explain that, as a result of the changes in the rates and base of the levy, since 2001 the revenue it has generated has been significantly greater than expenditure on the PRS for more general reasons of budgetary equilibrium (see Table 1).
Francoski organi poleg tega pojasnjujejo, da so spremembe stopenj in osnove dajatve ustvarili prihodek, ki je bil od leta 2001 na splošno večji od razvoja stroškov javne storitve predelave klavnih trupov iz splošnejših razlogov proračunskega ravnotežja (glej tabelo 1).
The French authorities specified that the financing assigned to the PRS was not used for ends other than financing the service.
Francoski organi so pojasnili, da so bila sredstva, dodeljena za opravljanje javne storitve predelave klavnih trupov, uporabljena samo za financiranje te storitve.
From 1997 to 2000, the fund managed by the CNASEA was used only for the collection, processing and incineration by the PRS of high-risk products.
Sklad, ki ga upravlja CNASEA, je bil v obdobju 1997–2000 namenjen samo za zbiranje, predelavo in sežiganje proizvodov z visokim tveganjem, ki so spadali v okvir javne storitve predelave klavnih trupov.
It could not have been used for any other purpose since, according to the French authorities, during that period, other rendering by-products were put to use.
Drugače ga ni bilo mogoče uporabiti, ker so bili po trditvah francoskih organov v tem obdobju drugi stranski proizvodi pri predelavi klavnih trupov koristno uporabljeni.
Furthermore, revenue from the levy was much lower than the cost of the PRS over that period.
Prihodek od dajatve je v tem obdobju poleg tega precej nižji od stroška opravljanja javne storitve predelave klavnih trupov.
After 1 January 2001, the financing necessary for the operation of the PRS was allocated by Parliament on an annual basis to the Ministry of Agriculture, responsible for financing and operating the PRS.
Parlament po 1. januarju 2001 vsako leto izglasuje vsote, potrebne za delovanje javne storitve predelave klavnih trupov, v korist ministrstva za kmetijstvo, ki je odgovorno za financiranje in izvajanje javne storitve predelave klavnih trupov.
The amounts concerned were determined exclusively on the basis of forecasts of expenditure on the PRS without any account being taken of revenue from the levy.
Ti zneski so bili določeni glede na predvidene stroške za opravljanje javne storitve predelave klavnih trupov izključno in neodvisno od zneska prihodka, ki ga je lahko prinesla dajatev.
Finally, the French authorities point out that the revenue from the levy was assigned to a special fund intended to finance the PRS from 1997 to 2000 only.
Francoski organi nazadnje opozarjajo, da so se prihodki od dajatve stekali v poseben sklad, namenjen financiranju javne storitve predelave klavnih trupov, samo v obdobju 1997–2000.
Over that period, the Ministry of Agriculture did not therefore allocate appropriations to cover expenditure on the PRS.
V tem obdobju torej ministrstvo za kmetijstvo ni dodelilo sredstev za kritje stroškov opravljanja javne storitve predelave klavnih trupov.
Budget Chapter 44-71 was created in 2001.
Proračunsko poglavje 44-71 je bilo uvedeno leta 2001.
From 1997 to 2000, the fund to which revenue from the levy on meat purchases was assigned had no surpluses.
Sklad, v katerega se je stekala dajatev na odkup mesa, v obdobju 1997–2000 ni imel presežkov.
According to the French authorities, after 1 January 2001, no correlation can be established between collection of the levy and appropriations assigned by the Ministry of Agriculture, which are allocated from national budgetary resources.
Po mnenju francoskih organov po 1. januarju 2001 ni več mogoče vzpostaviti medsebojne povezave med pobiranjem dajatve in sredstvi, ki jih je dodelilo ministrstvo za kmetijstvo in ki izvirajo iz celotnih virov državnega proračuna.
Table 1, sent by the French authorities, shows the revenue from the levy and expenditure on the PRS.
Tabela 1, ki so jo poslali francoski organi, prikazuje prihodke od dajatve in stroške opravljanja javne storitve predelave klavnih trupov.
The total revenue from the rendering levy between 1997 and 2002 was EUR 1337676215 and total expenditure on the PRS was EUR 828552389.
Iz nje izhaja, da so skupni prihodki od dajatve na predelavo klavnih trupov med letoma 1997 in 2002 znašali 1337676215 eurov, pri čemer je celotni znesek, plačan za opravljanje javne storitve predelave klavnih trupov, znašal 828552389 eurov.
(in EUR)
V eurih
Revenue from the levy recorded by the Treasury
Prihodki od dajatve, prikazani v državni blagajni
Expenditure on the PRS
Odhodki za opravljanje javne storitve predelave klavnih trupov