natgillin/translations-raw huggingface dataset:
In other words, if the inapplicability of bankruptcy or insolvency proceedings to public entities is a corollary of the principle of the unseizability of their assets, then the obligation on the State to answer for their debts in the event of default derives from the same principle.
Z drugimi besedami, če je neizvedljivost postopka stečaja ali nezmožnosti plačevanja javnih oseb posledica načela, da njihovo imetje ne more biti zaseženo, izhaja obveza države, da odgovori na njihove dolgove v primeru stečaja iz istega načela.
Contrary to what the French authorities have claimed, Act No 80-539 of 16 July 1980 is selective in that it applies only to commercial enterprises with the status of a public entity.
V nasprotju od želja francoskih organov oblasti je zakon z dne 16. julija 1980 selektiven, v kolikor se izvaja samo v primeru komercialnih podjetij, ki imajo status javne osebe.
It does not therefore constitute a general measure.
Zakon torej ne uvaja nekega splošnega ukrepa.
Selective advantage and distortion of competition
Selektivna ugodnost in omejevanje konkurence
A measure constitutes State aid if it confers an advantage on certain specific beneficiaries.
Ukrep uvaja državno pomoč, ko le-ta nudi gospodarsko korist določenim specifičnim prejemnikom.
All measures that are liable directly or indirectly to favour certain sectors, enterprises or products fall within the concept of economic advantage.
Vsi ukrepi, ki bi lahko posredno ali neposredno favorizirali sektorje, podjetja ali proizvode, se razumejo v pomenu gospodarske koristi.
State interventions in favour of public enterprises may also involve State aid where they are carried out under abnormal circumstances and confer an advantage on the enterprise in question.
Posredovanja države v korist javnih podjetij lahko na tak način vsebujejo element državne pomoči, če so izvedena v nenormalnih okoliščinah in prinašajo gospodarsko korist podjetju, ki ga to zadeva.
The credit terms obtained by an enterprise vary according to its risk of insolvency: the higher that risk, the more costly the credit terms it is offered.
V bistvu se lahko kreditni pogoji, ki jih podjetje doseže, spreminjajo glede na njegovo tveganje glede plačilne nezmožnosti. Bolj ko je to tveganje veliko, bolj dragi so kreditni pogoji, ponujeni temu podjetju.
Enterprises which, like EDF, raise funds by issuing bonds request independent rating agencies regularly to assess their creditworthiness.
Podjetja, ki kot družba EDF, uporabljajo obvezno financiranje, zaprosijo neodvisne agencije za cenitve za redno cenitev njihovih tveganj plačilne nezmožnosti.
The ratings assigned in this way to an enterprise determine the amount of the remuneration required by an investor to subscribe to its bond issues.
Tako pripisane ocene podjetju določajo znesek povračila, ki ga zahteva vlagatelj za podpis obveznih posojil.
Where an enterprise's rating falls as a result of an increased risk of insolvency, investors will demand greater remuneration and the bond issue will cost it more.
Če ocena podjetja pada zaradi povečanega tveganja plačilne nezmožnosti, bodo vlagatelji zahtevali večje povračilo in cena obvezne emisije za podjetje se bo povečala.
On the other hand, an enterprise that is not subject to the ordinary law on bankruptcy and therefore enjoys an unlimited State guarantee does not present any risk of insolvency, which enables it to borrow on more favourable terms.
Nasprotno pa, podjetje, ki ni podvrženo splošnemu pravu stečaja, ter tako uživa neomejeno državno jamstvo, ne predstavlja nobenega tveganja plačilne nezmožnosti, kar mu omogoča, da si sposoja pod bolj ugodnimi pogoji.
The main rating agencies all regard the unlimited State guarantee as a decisive factor in assessing EDF's creditworthiness.
Glavne agencije za cenitve imajo vsako neomejeno državno jamstvo za odločujoč element za presojo tveganja plačilne nezmožnosti družbe EDF.
Since June 2001, Fitch Ratings has thus assigned EDF a long-term debt rating of AAA and a short-term debt rating of F1+.
Agencija Fitch Ratings od junija 2001 dalje tako družbi EDF podeljuje dolgoročno oceno AAA in kratkoročno oceno F1+.
In a press release, it stressed that those ratings reflected the implicit State guarantee covering EDF's debt and its current legal status and added that, in the absence of such a guarantee, EDF's long-term debt rating would be AA+ [18].
V enem od uradnih sporočil je agencija poudarila, da te ocene odražajo implicitno državno jamstvo dolga družbe EDF, kot tudi njen sedanji pravni status, ter je dodala, da bi bila dolgoročna ocena družbe EDF AA+ [18], če tega jamstva ne bi bilo.
In May 2002, Fitch Ratings confirmed those long-term and short-term debt ratings, but gave the group an intrinsic creditworthiness rating of AA [19].
V maju 2002 je agencija Fitch potrdila te dolgoročne in kratkoročne ocene; nasprotno pa je kvaliteti notranjega kredita združenja podelila oceno AA [19].
The unlimited State guarantee thus enables EDF to obtain a better assessment of its risk of insolvency than would result from a simple analysis of its intrinsic creditworthiness.
Neomejeno jamstvo države družbi EDF tako omogoča pridobitev boljše ocene njenega tveganja plačilne nezmožnosti od tistih, ki izhajajo iz preproste analize njene kvalitete notranjega kredita.
For its part, in January 2002 Moody's downgraded the outlook for EDF's long-term debt rating of Aaa from ‘stable’ to ‘negative’.
V januarju 2002 pa je agencija Moody’s po svoji strani znižala perspektivo dolgoročne ocene družbe EDF od „stabilne“ do „negativne“.
In a press release, the agency explained its revision of the rating by the increasing likelihood of EDF's status and control structure having to change in the medium term and stated that if EDF were to lose its current status, which exempted it from the ordinary law on bankruptcy, its long-term debt rating could be lowered by one or two notches [20].
V enem od uradnih sporočil je agencija razložila to revizijo ocene z vedno večjo verjetnostjo, da sta bila status in struktura nadzora družbe EDF pozvana, da se srednjeročno spremenita, ter je navedla, da bi se v primeru, da bi družba EDF izgubila svoj sedanji status, s katerim se lahko izogne splošnemu pravu stečaja, njena dolgoročna ocena lahko znižala za eno ali dve stopnji [20].
The unlimited State guarantee does therefore enable EDF to obtain more favourable credit terms than those available to a commercial enterprise without a State guarantee.
Neomejeno državno jamstvo družbi EDF omogoča pridobitev bolj ugodnih kreditnih pogojev od pogojev, ki so dostopni komercialni družbi brez državnega jamstva.
Insofar as EDF is the only enterprise active on the electricity market that enjoys an unlimited State guarantee by virtue of its status, the advantage is selective.
V kolikor je družba EDF edino aktivno podjetje na trgu električne energije, ki zaradi svojega statusa uživa neomejeno državno jamstvo, ima ta prednost selektiven karakter.
EDF is in competition with other Community operators in the markets for the production and distribution of electricity and energy services and with other operators active on energy markets that compete with electricity.
Družba EDF je v konkurenci z ostalimi operaterji Skupnosti na trgu proizvodnje in distribucije električne energije, ter energetskih storitev, kot tudi z ostalimi aktivnimi operaterji na energetskih trgih, ki konkurirajo električni energiji.
The Court of Justice of the European Communities has consistently held [21] that any State aid which strengthens the position of an enterprise in relation to other enterprises competing in intra-Community trade distorts competition.
Po konstantnem tolmačenju zakonov Sodišča Evropskih skupnosti [21], vsaka državna pomoč, ki krepi položaj podjetja v primerjavi z ostalimi konkurenčnimi podjetji v menjavah znotraj Skupnosti, ustvarja omejevanje konkurence.
The unlimited State guarantee thus confers on EDF an advantage that necessarily strengthens its position in relation to its competitors.
Neomejeno državno jamstvo na tak način v korist družbe EDF ustvari gospodarsko korist, ki neizogibno krepi njen položaj glede na položaj njenih konkurentov.
It therefore distorts competition within the meaning of Article 87(1) of the Treaty.
Ustvarja torej omejevanje konkurence v smislu člena 87(1) Pogodbe ES.
The affiliation of the pension scheme for the electricity and gas industries to the general schemes does not constitute an advantage insofar as such affiliation is an option open to any special pension scheme that wishes to do so and the financial arrangements, valuation methods and timetable for the affiliation are financially neutral for the transferee schemes and the State.
Navezava pokojninskega režima panoge podjetij IEG na režime splošnega prava ne predstavlja gospodarske koristi, v kolikor je možnost take navezave odprta za vsak specialni pokojninski režim, ki to želi, in, ko so njegovi finančni pogoji, pogoji vrednotenja in terminski plan finančno nevtralni za prevzemni režim in za državo.
In the case in point, the technical arrangements for the affiliation are still to be determined as part of ongoing negotiations between the electricity and gas industries and the transferee schemes.
V tem posebnem primeru je potrebno tehnične pogoje navezave še opredeliti z aktualnimi pogajanji med panogo in prevzemnimi režimi.
The French authorities have nevertheless formally undertaken by letter dated 11 December 2003‘to ensure that the agreements concluded between the electricity and gas industries and the general schemes (transferee schemes) and any other measure taken in this context are financially neutral for all parties and for the State’.
Francoski organi oblasti so se kljub temu formalno obvezali, s pismom z dne 11. decembra 2003, „da bodo zagotovili, da bodo konvencije, ki bodo sklenjene med panogo industrij električne energije in plinarn in režimi splošnega prava (prevzemnimi režimi), kot tudi vsak drug ukrep, ki bi se izvajal v tem pogledu, finančno nevtralni za vse stranke in za državo“.
The Commission takes the view that, provided the above undertaking is fulfilled in practice, the affiliation of the pension scheme for the electricity and gas industries to the general schemes will not constitute an advantage.
Komisija ocenjuje, da, v kolikor je ta obveza učinkovito upoštevana, navezava pokojninskega režima panoge podjetij IEG na režime splošnega prava ne predstavlja gospodarske koristi.
Otherwise, the operation would of course have to be re-examined.
Če to ne bi bilo tako, bi seveda operacija morala biti ponovno preiskana.
The Commission stresses that the French authorities would have to notify it formally of the operation if the definitive arrangements for the affiliation were not in line with the principle of financial neutrality.
Komisija v tem pogledu poudarja, da bodo morali francoski organi oblasti operacijo uradno prijaviti Komisiji, v kolikor njeni dokončni pogoji ne bi bili v skladu s tem načelom finančne nevtralnosti.
In the light of the undertaking given by the French authorities, the Commission considers that the affiliation of the pension scheme for the electricity and gas industries to the general schemes will not involve any State aid provided that such affiliation is financially neutral for the enterprises, the transferee schemes and the State.
V luči teh obveznosti francoskih organov oblasti je Komisija mnenja, da navezovanje pokojninskega režima panoge podjetij IEG na režime splošnega prava ne vsebuje elementov državne pomoči zato, ker je to navezovanje finančno nevtralno za podjetja, za prevzemne režime in za državo.
On the other hand, the notified reform relieves enterprises in the electricity and gas industries of the payment of some of the pension liabilities corresponding to rights already acquired at the date of the reform by employees assigned to electricity and gas transport and distribution.
Nasprotno pa prijavljena reforma podjetja panoge IEG razbremenjuje plačila dela pokojninskih obveznosti, ki odgovarjajo dajatvam, ki so jih na datum reforme že pobirali delavci, zaposleni pri transportu in distribuciji električne energije in plina.
Those rights will be financed by the above-mentioned tariff-based contribution.
Te dajatve bodo dejansko financirane z že omenjenim tarifnim prispevkom.
Enterprises in the electricity and gas industries are thus relieved of the payment of some of the pension benefits acquired in the past, something which constitutes an advantage for those industries.
Podjetja panoge IEG so na tak način razbremenjena plačila dela pokojninskih dajatev iz preteklosti, kar za sektor podjetij IEG predstavlja gospodarsko korist.
An advantage is thus conferred on the electricity and gas industries which has not been granted to any other area of the French economy, and in particular to the industries in direct competition (such as the oil and coal industries).
Sektor električne energije in plina na tak način uživa gospodarsko korist, ki ni bila dodeljena nobenemu drugemu sektorju francoskega gospodarstva, in še zlasti ne sektorjem, ki so neposredna konkurenca (kot so sektor nafte in premoga.
It is consequently a selective sectoral advantage.
Gre torej za selektivno sektorsko gospodarsko korist.
The French electricity and gas industries are in competition with the same industries in other Member States.
Francoski sektor električne energije in plina je konkurent identičnim sektorjem v ostalih državah članicah.
Any State aid that strengthens the position of one industry in relation to other industries competing with it in intra-Community trade distorts competition.
Vsaka državna pomoč, ki krepi položaj sektorja v primerjavi s konkurenčnimi sektorji v menjavah znotraj Skupnosti, ustvarja omejevanje konkurence.
The non-payment by enterprises in the electricity and gas industries of some of their past pension liabilities constitutes an advantage for the French electricity and gas industries that necessarily strengthens their position in relation to enterprises in competing industries in the other Member States.
Če panožna podjetja ne plačujejo dela preteklih pokojninskih obveznosti, to za francoski sektor podjetij IEG predstavlja gospodarsko korist, ki neizogibno krepi njegov položaj glede na položaj konkurenčnih sektorjev v ostalih državah članicah.
The advantage therefore distorts competition within the meaning of Article 87(1) of the Treaty.
Ta gospodarska korist torej ustvarja omejevanje konkurence v smislu člena 87(1) Pogodbe ES.
The State guarantee granted to the National Fund for the Electricity and Gas Industries, covering the payment of pensions corresponding to all specific rights acquired in the past, constitutes a guarantee of last resort afforded to the pension scheme for the electricity and gas industries, not to the enterprises themselves.
Državno jamstvo, dodeljeno Nacionalnemu skladu industrije električne energije in plinarn, ki se nanaša na nakazilo pokojnin, ki odgovarjajo celoti specifičnih preteklih pravic, predstavlja jamstvo kot zadnja rešitev, ki je odobrena za pokojninski režim panoge podjetij IEG, in ne podjetjem.
The State guarantee consequently benefits a social security institution that operates on a pay-as-you-go basis and is financed by compulsory contributions.
Državno jamstvo torej koristi organizaciji socialne varnosti, ki deluje po načelu porazdelitve in se financira z obveznimi prispevki.
The Court of Justice has consistently held [22] that institutions of that nature are not engaged in an economic activity within the meaning of the Treaty.
Po stalnem tolmačenju Državnega sodišča [22], taka organizacija ne izvaja gospodarske dejavnosti v smislu Pogodbe ES.
Any guarantees granted to such institutions do not therefore constitute an advantage caught by Article 87(1) of the Treaty.
Jamstvo, ki ga uživa, torej ne predstavlja gospodarske koristi, navedene v členu 87(1) Pogodbe ES.
The reform of the pension scheme for the electricity and gas industries notified by the French authorities involves State resources.
Reforma pokojninskega sistema panoge podjetij IEG, ki so jo prijavili francoski organi oblasti, vključuje državne finančne vire.
The cost of the liabilities corresponding to the specific pension rights already acquired at the date of the reform by employees assigned to electricity or gas transport and distribution will be transferred to the National Fund for the Electricity and Gas Industries and will be financed by the tariff-based contribution introduced by the French authorities.
Znesek obveznosti, ki odgovarja specifičnim pokojninskim dajatvam, ki so jih na datum reforme že pobirali delavci, zaposleni pri transportu in distribuciji električne energije ali plina, bo prenesen na Nacionalni sklad podjetij IEG in bo financiran s tarifnim prispevkom, ki so ga uvedli francoski organi oblasti.
The chargeable event for the contribution will be the existence of a connection to an electricity or gas transport or distribution network.
Ustvarjalni dejavnik tega tarifnega prispevka je priključitev na omrežje transporta ali distribucije električne energije ali plina.
Payment of the contribution will be compulsory.
Plačevanje tega prispevka je obvezno.
It will be introduced by an act which will determine the chargeable event, the arrangements for collection and the allocation of the proceeds.
Uvedel ga je zakon, ki opredeljuje njegov ustvarjalni dejavnik, pogoje pobiranja in namembnost.
The different rates of the contribution will be set by joint order issued by the ministers responsible for the budget and for energy, after consulting the Energy Regulatory Board.
Različne stopnje tega prispevka so določene s skupnim odlokom ministrov, zadolženih za proračun in energijo, po mnenju Komisije o upravljanju z energijo.
In the case in point, although the State is not directly involved in managing the contribution, since it is collected by the entities invoicing the electricity or gas distribution service and paid direct to the new pension fund for the industries, the State nevertheless determines the conditions in which it is collected and the way in which the proceeds are used.
V takem primeru, četudi država ne posreduje neposredno v upravljanje s prispevkom, ker le-tega pobirajo organizacije, ki fakturirajo dobavo električne energije ali plina, je nakazan naravnost v nov pokojninski sklad panoge, pa vendarle določa pogoje pobiranja in namembnost zbranih sredstev.
Accordingly, the resources collected by way of the tariff-based contribution do constitute State resources.
Zaradi teh razlogov, finančna sredstva, zbrana s tarifnim prispevkom predstavljajo državne finančne vire.
Non-payment by EDF in 1997 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 pravne osebe družbe EDF v 1997 na del računovodskih zalog, ustvarjenih z oprostitvijo davka za prenovo RAG
Since Act No 97-1026 of 10 November 1997 established that EDF was deemed to have been the owner of the high-voltage transmission network (RAG) since 1956, it has to be ascertained whether the Act did not involve a transfer of ownership of the RAG.
Ker je zakon št. 97-1026 z dne 10. novembra 1997 družbo EDF določil za lastnico RAG od 1956 dalje, je treba preveriti, če ta zakon ne vključuje prenosa lastnine RAG.
According to the information provided by the French authorities, EDF can reasonably be regarded as the owner of the RAG since the initial contractual conditions dating from 1956.
Po informacijah, ki so jih predložili francoski organi oblasti, se lahko družbo EDF upravičeno smatra kot lastnico RAG od prvega razpisa v 1956 dalje.
That conclusion is based on the following evidence: the features of the different types of concession contract under French law; the special features of the original concession granted to EDF, which did not include an explicit retrocession clause; the procedure for the acquisition of the assets concerned, for which EDF had to pay a fee similar to compensation under a compulsory purchase procedure; and the conditions for the financing, maintenance and extension of the RAG at EDF's expense.
Ta zaključek temelji na naslednjih elementih: značilnostih različnih tipov koncesijskih pogodb po francoskem pravu, posebnih značilnosti originalne koncesije družbi EDF, ki ni vsebovala natančne klavzule o retrocesiji, postopek nakupa zadevnih sredstev, za katera je družba EDF morala plačati dajatev, podobno odškodnini za razlastitev, pogojih financiranja vzdrževanja in razvoja RAG na stroške družbe EDF.
The Commission consequently takes the view that the ‘clarification’ of ownership of the RAG brought about by Act No 97-1026 of 10 November 1997 does not in itself involve any State aid.
Zaradi tega je Komisija mnenja, da „pojasnilo“ o lastnini RAG, ki ga je izvedel zakon št. 97-1026 z dne 10. novembra 1997, samo po sebi ne vsebuje elementa državne pomoči.
It now has to be examined whether Act No 97-1026 addressed all the tax implications of such ‘clarification’ and, if not, whether a tax concession was thus granted to EDF.
Od sedaj naprej pa je potrebno preučiti, če je zakon št. 97-1026 povlekel vse davčne posledice tega „pojasnila“, in če, pod predpostavko, da ni bilo tako, ni bilo ugodnosti davčne narave v korist družbe EDF.
During the period between 1987 and 1996, EDF created tax-free provisions for the renewal of the RAG.
V obdobju 1987–1996 je družba EDF ustvarila zaloge z oprostitvijo davka za prenovo RAG.
Following the 1997 Act declaring that EDF was deemed to have been the owner of the RAG since 1956, those provisions became superfluous and therefore had to be reallocated to other items in the balance sheet.
Glede na zakon iz 1997, ki postavlja družbo EDF za lastnico RAG od 1956 dalje, so te zaloge postale neopredmetene in so torej morale biti prerazporejene po ostalih bilančnih postavkah.
The letter from the Minister for Economic Affairs setting out the tax implications of the restructuring of EDF's balance sheet shows that the unused provisions for renewal of the RAG were subjected by the French authorities to corporation tax at 41,66 %, the rate applicable in 1997.
Pismo ministra za gospodarstvo, ki ugotavlja davčne posledice prestrukturiranja bilance družbe EDF kaže, da so francoski organi oblasti neuporabljene zaloge za prenovo RAG obdavčili z davkom na dohodek pravnih oseb po stopnji 41,66 %, ki se je uporabljala v 1997.
On the other hand, pursuant to Article 4 of Act No 97-1026 of 10 November 1997, some of those provisions, namely the grantor rights, corresponding to renewal operations already carried out, were reclassified as capital injections amounting to FRF 14.119 billion without being subjected to corporation tax.
Nasprotno pa, v skladu s členom 4 zakona št. 97-1026 z dne 10. novembra 1997, je bil del teh zalog, dajatev koncedenta, ki odgovarja operacijam že realizirane prenove, prerazporejen v dotacije v kapitalu v višini 14,119 milijard FRF brez obdavčitve z davkom na dohodek pravnih oseb.
The French authorities themselves acknowledge that the transaction was illegal.
Francoski organi oblasti sami prepoznavajo nezakonit karakter te operacije.
In a memorandum dated 9 April 2002 addressed by the Directorate-General for Taxation to the Commission, the French authorities Stated that ‘the grantor rights in respect of the RAG represent an unowed debt which was unjustifiably exempted from tax by being incorporated into the capital’ and that ‘before this reserve was incorporated into the capital, it should have been transferred from the enterprise's liabilities, where it was incorrectly posted, to a net assets account, thereby resulting in a positive variation in net worth that was taxable under Article 38(2)’ of the General Tax Code.
V uradnem zapisu Generalne davčne direkcije z dne 9. aprila 2002, poslanem Komisiji, francoski organi oblasti navajajo, da „dajatve koncedenta, ki se tičejo RAG, predstavljajo neupravičen dolg, ki ga je vgradnja v kapital osvobodila davka na neupravičen način“, ter da „bi ta rezerva morala biti pred vgradnjo v kapital prenesena iz pasive ustanove, kjer je bila po pomoti, v račun neto situacije, ter bi tako povzročila pozitivno spremembo neto aktive, obdavčene po členu 38-2“ Splošnega davčnega zakonika.