natgillin/translations-raw huggingface dataset:
The Commission did not respect the procedural steps regarding appropriate measures, which are set out in the procedural Regulation.
Komisija ni spoštovala postopka v zvezi s predlogom ukrepov, predvidenim v Uredbi (ES) št. 659/1999.
The aid is not illegal and can thus not be recovered
Pomoč zato ni nezakonita in ne more biti vrnjena
The Swedish Government has, on several occasions, submitted to the Commission information from which the scheme in question is evident [10].
Švedska vlada je Komisiji večkrat predložila podatke, ki jasno razlagajo zadevni sistem pomoči [10].
Thus, Sweden considers its obligation according to Article 17(1) of the procedural Regulation to submit all necessary information to the Commission’s review of existing aid schemes to be fulfilled.
Švedska tako ocenjuje, da je izpolnila svojo obveznost predložitve vseh potrebnih podatkov, ki bi Komisiji omogočili preiskavo obstoječih sistemov pomoči v skladu s členom 17(1) Uredbe (ES) št. 659/1999.
The Swedish Government argues that the Commission has violated Article 17(2) of the procedural Regulation, which requires the Commission to inform the Member State if it considers that a measure has become incompatible with the common market before it proposes appropriate measures.
Švedska vlada trdi, da je Komisija kršila člen 17(2) Uredbe (ES) št. 659/1999, ki določa, da mora Komisija obvestiti države članice, če meni, da je ukrep postal nezdružljiv s skupnim trgom, preden predlaga ustrezne ukrepe.
The Commission proposed, without such information, appropriate measures not for individual schemes but for all schemes in force at the time when the new environmental guidelines came into force.
Čeprav Komisija ni imela teh podatkov, ni predlagala ukrepov za posamezne sisteme, ampak za vse sisteme, ki so veljali ob začetku veljavnosti novih smernic.
Due to procedural irregularity the aid is not illegal and cannot be recovered.
Zaradi postopkovnih nepravilnosti pomoč ni nezakonita in se ne more vrniti.
A recovery would constitute retroactive taxation, which is not allowed according to Swedish constitutional law
Vrnitev bi pomenila retroaktivno obdavčitev, ki jo švedska ustava prepoveduje
According to chapter 2, Article 10, second paragraph, of the Instrument of Government (Regeringsformen), tax can not be levied unless it is based on a provision which was in force at the time when the fact that gave rise to the tax took place.
V skladu s členom 10(2) poglavja 2 ustavnega zakona o obliki upravljanja (regeringsformen) davek ne more biti uveden, če ne temelji na določbi, ki je veljala v času nastanka dejstva, ki povzroči davek.
As the Swedish Act on Tax on Energy does not contain rules according to which companies in the manufacturing industry are obliged to pay tax on electricity, an amendment of the act would constitute such retroactive taxation, which is illegal according to Swedish constitutional law.
Ker švedski zakon na področju obdavčitve energije ne vsebuje pravil, v skladu s katerimi bi bila podjetja predelovalne industrije zavezana, da plačajo davek na električno energijo, bi sprememba tega zakona povzročila takšno retroaktivno obdavčenje, kar je v nasprotju s švedsko ustavo.
Period to be assessed
Referenčno obdobje
In its decision to open the Article 88(2) procedure, the Commission found that the measure constituted existing aid as defined in Article 1(b)(i) of Regulation (EC) No 659/1999 at the time of Sweden’s accession to the European Union and until 1 January 2002.
Komisija je v sklepu o začetku postopka, predvidenega v členu 88(2) Pogodbe, ocenila, da je bil ukrep obstoječa pomoč v smislu člena 1(b)(i) Uredbe (ES) št. 659/1999 v času pridružitve Švedske k Evropski uniji do 1. januarja 2002.
Sweden has expressly accepted the appropriate measures proposed by the Commission according to which all existing environmental aid schemes should have been brought into line with the Guidelines (point 77).
Švedska je izrecno sprejela ukrepe, ki jih je predlagala Komisija in v skladu s katerimi bi se morali vsi obstoječi sistemi pomoči za okolje prilagoditi smernicam (točka 77).
The Commission found that that had not been done in this case.
Komisija je izjavila, da se to v tem primeru ni zgodilo.
Sweden was therefore asked to submit all comments which could be relevant for the investigation for the period 1 January 2002 to 31 December 2005.
Zato je bila Švedska povabljena, da priskrbi vse podatke, ki bi bili lahko pomembni pri preiskavi obdobja od 1. januarja 2002 do 31. decembra 2005.
The comments received from the Swedish Government by letter dated 9 July 2003 cover explicitly the period requested by the Commission.
Pripombe, ki jih je predložila švedska vlada z dopisom z dne 9. julija 2003 izrecno zajemajo obdobje, ki ga je zahtevala Komisija.
The Swedish Government has exercised its rights of defence with regard to the full period.
Švedska vlada je uveljavila svoje pravice do obrambe za celotno zadevno obdobje.
Third parties were able to comment on the application of the scheme for the same period.
Tretje osebe so imele v istem obdobju priložnost predstaviti svoje pripombe o uporabi sistema pomoči.
The Confederation of Swedish Enterprises presented its comments on the energy tax exemption by letter dated 29 September 2003.
Konfederacija švedskih podjetij je predložila svoje pripombe o oprostitvi davka na energijo z dopisom z dne 29. septembra 2003.
Their right to submit observations has therefore been respected.
Pravica tretjih oseb do predložitve pripomb je bila torej upoštevana.
By Act on amendment of the Act (1994:1776) on Tax on Energy [11], a new electricity tax system will be introduced.
Z zakonom, ki spreminja zakon (1994:1776) o obdavčitvi energije [11], bo uveden nov sistem obdavčitve električne energije.
That act should enter into force on 1 July 2004 and was notified to the Commission by letter dated 1 April 2004 [12].
Ta zakon bi moral začeti veljati 1. julija 2004 in je bil predložen Komisiji z dopisom z dne 1. aprila 2004 [12].
Thus, a separate Commission decision will be taken for that measure.
Zato bo Komisija sprejela ločeno odločitev o tem ukrepu.
Consequently, this compatibility assessment concerns the period from 1 January 2002 until such time as the current system is applied.
Preiskava združljivosti s skupnim trgom tako zadeva obdobje od 1. januarja 2002 do trenutka, ko trenutni sistem ne bo več veljal.
In order for a measure to be considered as State aid within the meaning of Article 87(1) of the EC Treaty, four criteria have to be simultaneously fulfilled.
Če se ukrep obravnava kot državna pomoč v smislu člena 87(1) Pogodbe, morajo biti izpolnjeni štirje pogoji.
The measure must favour certain undertakings, it must be selective, it must be funded through State resources and it must affect trade between Member States.
Ukrep mora biti v korist nekaterim podjetjem, biti mora selektiven, financirati se mora iz državnih sredstev in vplivati na izmenjavo med državami članicami.
In its assessment of whether the measure provides the beneficiaries with an advantage, the Commission has to compare companies in a comparable legal and factual situation [13].
Komisija mora pri oceni, ali je ukrep prednost za upravičence do pomoči, primerjati podjetja v primerljivem dejanskem in pravnem položaju [13].
Thus, the Commission cannot assess the position of the Swedish manufacturing industry vis-à-vis any other European manufacturing industry, but has to assess the advantage of the Swedish manufacturing industry compared to the situation of other companies in Sweden.
Zato Komisija ne more oceniti razmer švedske proizvodne industrije v primerjavi s proizvodno industrijo v drugih evropskih državah, ampak mora oceniti prednost švedskih podjetij v proizvodnem sektorju v primerjavi z drugimi švedskimi podjetji.
In this respect, the fact that the measure discharges companies, in the manufacturing sector, of a cost that they would otherwise have to bear, provides the undertakings with an advantage compared to other sectors in the Swedish industry.
V zvezi s tem predstavlja dejstvo, da so z ukrepom podjetja v proizvodnem sektorju povsem oproščena stroškov, ki bi jih drugače morala pokriti, za podjetja prednost v primerjavi z drugimi sektorji švedske industrije.
By granting a tax exemption only to certain undertakings, the measure favours them in comparison to other undertakings, which has the potential to distort competition.
Z dodelitvijo davčne oprostitve samo določenim podjetjem imajo ta podjetja prednost v primerjavi z drugimi podjetji, kar lahko povzroči izkrivljanje konkurence.
The exemption is restricted to undertakings in the manufacturing sector (NACE Rev. 1 Sections C and D).
Oprostitev je omejena na podjetja v proizvodni industriji (NACE rev. 1, oddelka C in D).
It has been established by the European Court of Justice [14], that ‘neither the large number of eligible undertakings nor the diversity and size of the sectors to which those undertakings belong provide any grounds for concluding that a State initiative constitutes a general measure’.
Sodišče Evropskih skupnosti je ocenilo [14], da „niti veliko število upravičenih podjetij niti raznolikost in velikost sektorjev, katerim ta podjetja pripadajo, niso zadosten razlog za ugotovitev, da je spodbuda države splošni ukrep gospodarske politike“.
The Confederation of Swedish Enterprises refers to the fact the Commission has, in decisions concerning aid N 255/1996 and NN 72/A/2000, approved the Swedish CO2 tax scheme as being a general measure.
Konfederacija švedskih podjetij je zatrdila, da je Komisija v odločitvah o pomoči N 255/96 in NN 72a/2000 odobrila švedski sistem takse na CO2 kot splošni ukrep. Ta trditev je netočna.
This is not correct, in the first-mentioned decision the CO2 tax scheme is found to constitute compatible State aid.
V prvi odločitvi je bil sistem takse na CO2 obravnavan kot državna pomoč, združljiva s skupnim trgom.
The second decision concerns a prolongation of the same scheme and is approved under the same provisions.
Druga odločitev je povezana s podaljšanjem istega sistema, ki je odobren na podlagi istih določb.
On the contrary, it is constant practice of the Commission [15], confirmed by the European Courts’ case-law [16], to regard exemptions for the energy intensive industry or for a given sector of the economy as being selective measures.
Stalna praksa Komisije [15], ki jo potrjuje sodna praksa Sodišča [16], pa nasprotno obravnava oprostitev podjetij, ki so veliki potrošniki energije, ali določenega gospodarskega sektorja kot selektiven ukrep.
Thus, the Commission concludes that the tax exemption is selective.
Zato Komisija zaključuje, da je davčna oprostitev selektiven ukrep.
The Commission finds that the selectivity of the measure is not justified by the logic of the system as it is not consistent with the internal logic of the tax.
Komisija ocenjuje, da selektivnosti ukrepa ne opravičuje logika sistema, ker to ni v skladu z notranjo logiko davka.
On the contrary, the exemption is a clear deviation from the overall structure and functioning of the tax.
Prav nasprotno pa je oprostitev jasno odstopanje od skupne strukture in delovanja davka.
The objective of the tax is to steer undertakings to take energy saving measures.
Cilj davka je spodbujanje podjetij k sprejemanju ukrepov za varčevanje energije.
Even if the undertakings concerned already take energy reduction measures to a large extent in order to reduce their energy costs, it cannot be said that the energy taxation has no additional steering effect.
Tudi če zadevna podjetja že sprejmejo pomembne ukrepe za zmanjšanje porabe energije, da bi se s tem zmanjšali stroški, ima davek na energijo še vedno spodbuden učinek.
Energy consumption is in general technology-dependent and, thus, only fixed in the short term.
Poraba energije je na splošno odvisna od tehnologije in se zato ne more določiti kratkoročno.
In the long term, inter alia, through technological progress and innovation, it is normally possible to achieve further efficiency gains.
Dolgoročno je običajno mogoče doseči povečanje učinkovitosti, zlasti zaradi tehnološkega napredka in inovacij.
In this respect, as energy consumption by all sectors is equally damaging to the environment, any exemption from an energy tax for undertakings in the manufacturing industry, which by definition are also polluters, cannot be in the logic of the system.
V zvezi s tem oprostitev davka na energijo za podjetja v proizvodnem sektorju, ki so po opredelitvi tudi onesnaževalci, ne more ustrezati logiki sistema, ker je poraba energije vseh sektorjev enako škodljiva za okolje.
The measure is imputable to the State and financed by State resources as the State accepts a loss of tax revenue.
Ukrep je v breme državi in se financira iz državnih sredstev, ker država sprejme izgubo davčnih prihodkov.
The Commission does not agree with the Confederation of Swedish Enterprise, in that there is no loss of tax revenue due to the fact that the electricity and CO2 taxes actually paid have increased.
Komisija se ne strinja z mnenjem Konfederacije švedskih podjetij, da ne gre za izgubo davčnih prihodkov, ker se je število plačanih davkov povečalo.
On the contrary, an increase in the tax rate leads to a higher loss of tax revenue caused by the exemption.
Nasprotno pa povečanje davčne stopnje povzroči izgubo davčnih prihodkov zaradi oprostitve.
At least some beneficiaries are engaged in sectors where trade between Member States takes place.
Vsaj nekateri upravičenci so dejavni v sektorjih, v katerih poteka izmenjava med državami članicami.
Therefore the measure is liable to affect trade and distort competition.
Zato lahko ukrep vpliva na te izmenjave in izkrivlja konkurenco.
By way of conclusion, the Commission finds that the measure constitutes State aid under Article 87(1) of the EC Treaty.
Na koncu Komisija ocenjuje, da je ukrep državna pomoč v smislu člena 87(1) Pogodbe ES.
Compatibility of the aid
Združljivost pomoči z notranjim trgom
Firstly, the CO2 tax is not levied on the electricity consumption.
Prvič, taksa na CO2 ne velja za porabo elektrike.
Secondly, as 90 % of the electricity in Sweden is produced from nuclear and hydropower plants, the electricity tax does not have the same steering effect on CO2 emissions as the CO2 tax.
Drugič, ker se 90 % elektrike na Švedskem proizvede z jedrskimi elektrarnami in hidroelektrarnami, davek na električno energijo nima enakega učinka spodbujanja kot taksa na CO2 v zvezi z emisijami CO2.
Thus, the electricity tax has to be assessed separately.
Zato je treba davek na električno energijo oceniti posebej.
Until 31 December 2001, the scheme constituted existing State aid within the meaning of Article 1(b)(i) of the procedural Regulation.
Do 31. decembra 2001 je sistem pomoči sestavljala obstoječa državna pomoč iz člena 1(b)(i) Uredbe (ES) št. 659/1999.
However, according to point 77 of the Guidelines and because of Sweden’s acceptance of the appropriate measures, all existing State aid for environmental protection should have been brought into line with the Guidelines before 1 January 2002.
Vendar se morajo po točki 77 smernic in zaradi sprejetja uporabnih ukrepov Švedske vse obstoječe državne pomoči za zaščito okolja uskladiti s smernicami pred 1. januarjem 2002.
The Swedish Government argues that a reasonable time was needed to implement a new energy tax system which is compatible with the Guidelines.
Švedska vlada ocenjuje, da je bil potreben primeren rok za izvedbo novega energetskega davčnega sistema, združljivega s smernicami.
Firstly, two and a half years have passed between the deadline for bringing the scheme into line with the Guidelines and the entering into force of a revised energy tax system.
Prvič, med skrajnim rokom usklajevanja sheme pomoči s smernicami in začetkom veljavnosti revidiranega energetskega davčnega sistema sta minili dve leti in pol.
Although the Commission recognises that energy taxation is of a complex nature, it considers that the period of two and a half years to be unreasonably long.
Kljub temu, da Komisija priznava zapletenost vprašanja obdavčitve energije, meni, da je obdobje dveh let in pol neobičajno dolgo.
Secondly, the Swedish Government did not make use of the possibility to extend the deadline for implementation of the Guidelines for certain measures, which was made and approved for France and Germany [17].
Drugič, v nasprotju s Francijo in Nemčijo, švedska vlada ni imela možnosti podaljšati roka za izvajanje smernic v primeru nekaterih ukrepov [17].
On the contrary, by letter of 16 March 2001, the Swedish Government accepted the appropriate measures proposed by the Commission.
Nasprotno, švedska vlada je v dopisu z dne 16. marca 2001 sprejela uporabne ukrepe, ki jih je predlagala Komisija.
If the Swedish Government had problems to amend the scheme within the given deadline, it could have accepted the appropriate measures with the exception of their application to the scheme in question.
Če je imela švedska vlada težave pri spreminjanju sheme pomoči v določenem roku, bi lahko sprejela predlagane uporabne ukrepe razen v zvezi z njihovo uporabo v zadevni shemi.
Consequently, the Commission has assessed the compatibility of the aid under the Guidelines.
Zato je Komisija ocenila združljivost pomoči s smernicami.
In the opening decision the Commission expressed the view that no other derogations as provided for by Article 87(2) or (3) of the EC Treaty seem applicable.
V sklepu o začetku postopka je Komisija ocenila, da se nobeno drugo odstopanje iz člena 87(2) ali 87(3) Pogodbe ES ne uporablja.
This conclusion must be confirmed after the Article 88(2) procedure.
Ta odločba mora biti potrjena po postopku iz člena 88(2).
During this procedure, no new elements were put forward which would alleviate the doubts that the Commission expressed in its decision to open the formal investigation procedure.
Med tem postopkom ni bil predlagan noben nov element, ki bi lahko ublažil dvome, izražene v sklepu Komisije o začetku uradnega preiskovalnega postopka.
The Commission therefore concludes the following:
Zato Komisija sklepa naslednje:
Point 51.2 of the Guidelines allows the application of the provisions in point 51.1 in case a tax has an appreciable positive impact in terms of environmental protection and where the derogation has become necessary as a result of a significant change in economic conditions that placed the firms in a particularly difficult competitive situation.
Točka 51.2 smernic določa uporabo določil iz točke 51.1 v primeru, ko ima davek občuten pozitiven učinek v zvezi z zaščito okolja in ko je odstopanje postalo potrebno zaradi pomembne spremembe gospodarskih pogojev, ki postavljajo podjetja v posebno težak konkurenčni položaj.
The energy tax aims to steer towards energy savings and energy efficiency.
Davek na energijo si prizadeva za spodbujanje varčevanja z energijo in za rast energetske učinkovitosti.
The present Swedish energy tax system has remained unchanged since 1993.
Sedanji švedski sistem obdavčitve energije ni bil spremenjen od leta 1993.
In this respect, the measure establishes the derogation from an existing tax which has been decided on when the tax was adopted.
Zato ukrep predstavlja odstopanje od sedanjega davka, odločeno ob sprejetju tega davka.
It falls therefore under point 51.2 of the Guidelines which refer to the compatibility criteria of point 51.1.
Torej ukrep spada pod točko 51.2 smernic, ki veljajo za merila združljivosti iz točke 51.1.
For the period 1 January 2002 to 31 December 2003, point 51.1(b), second indent, of the Guidelines is applicable, as the exemption concerns a domestic tax imposed in the absence of a Community tax.
Za obdobje od 1. januarja 2002 do 31. decembra 2003 se uporablja druga alinea točke 51.1(b) smernic, ker odstopanje zadeva notranji davek, uveden v odsotnosti davka Skupnosti.
This follows from the wording in point 51.1.b first subparagraph, which allows for tax reductions from a harmonised tax if the beneficiaries pay more than the Community minimum rates ‘in order to provide firms with an incentive to improve environmental protection’.
To izhaja iz besedila prve alinee točke 51.1(b), po kateri se znižanje usklajenega davka odobri, če je znesek, ki ga plačajo podjetja po znižanju, višji od najnižje ravni Skupnosti, „da bi podjetja imela spodbudo za izboljšanje zaščite okolja“.
The exemption results in a zero-tax on electricity used in the manufacturing process by the manufacturing sector.
Posledica sedanje oprostitve je neobdavčenje električne energije, porabljene v postopkih proizvodnje v proizvodni industriji.
The Commission can, thus, conclude that the undertakings did not pay a significant proportion of the national tax.
Komisija lahko sklepa, da podjetja niso plačala pomembnega dela nacionalnega davka.
Therefore, the measure as it stands cannot, for the period 1 January 2002 until 31 December 2003, be declared compatible in accordance with the Guidelines.
Zato se ukrepa v sedanji obliki ne more razglasiti kot združljivega s smernicami za obdobje od 1. januarja 2002 do 31. decembra 2003.
Since no other ground for compatibility applies, this aid must be declared incompatible with the common market.
Ker noben drug način ne more dokazati združljivosti, se mora te pomoči razglasiti kot nezdružljive s skupnim trgom.
As mentioned in recital 18, Directive 2003/96/EC entered into force on 1 January 2004.
Kot je omenjeno v uvodni izjavi 18, je Direktiva 2003/96/ES začela veljati 1. januarja 2004.
That directive takes the objective of environmental protection explicitly into account (see in particular recitals 3, 6, 7 and 12).
Ta direktiva izrecno upošteva cilj varstva okolja (zlasti uvodne izjave 3, 6, 7 in 12).
The Commission, therefore, considers that the respect of the minimum rates of Directive 2003/96/EC will provide undertakings with an incentive to improve environmental protection.
Komisija meni, da bo upoštevanje najmanjših določenih stopenj v Direktivi 2003/96/ES spodbudilo podjetja pri izboljšanju varovanja okolja.
For this reason, the Commission can, in the present case, accept the respect of the minimum rates also as equal to a significant proportion of the national tax as requested under point 51.1(b), second indent, of the Guidelines.
Zaradi tega lahko Komisija sprejme upoštevanje najnižjih določenih ravni kot ustrezno plačilu pomembnega dela nacionalnega davka v drugi alinei točke 51.1(b) smernic.
For the period 1 January 2004 until such time as the current system is applied, the tax is harmonised by the Directive 2003/96/EC.
Nezdružljiva pomoč ustreza znesku, ki izhaja iz uporabe najnižjih ravni, predvidenih v Direktivi 2003/96/ES.
Therefore, point 51.1(b), first indent, of the Guidelines is applicable.
V obdobju od 1. januarja 2004 do prenehanja veljavnosti sedanjega sistema je zadevna raven usklajena z Direktivo 2003/96/ES.
According to that provision, a reduction can be approved if the amount effectively paid by the beneficiaries after the reduction remains higher than the Community minimum.
Zato se uporablja prva alinea točke 51.1(b) smernic. Glede na to določilo se lahko znižanje dodeli, če ostane znesek, ki so ga plačali upravičenci po znižanju, višji od najnižje ravni Skupnosti.
According to Article 10 of the Directive 2003/96/EC, the minimum tax rate for electricity is fixed to EUR 0,5 per MWh for business use.
V skladu s členom 10 Direktive 2003/96/ES je najnižja raven obdavčitve električne energije določena na 0,5 EUR na MWh za trgovinske običaje.
Thus, the fixed minimum rate was not respected in the present case.
Zato se v tem primeru najnižje določene ravni ni upoštevalo.
According to Article 17(2) and (4) of the same Directive, a tax rate down to zero is allowed for energy-intensive businesses which have concluded agreements, or equivalent, to undertake measures to achieve environmental objectives or increased energy efficiency equivalent to what would have been achieved if the Community minimum levels had been observed.
V skladu s členom 17(2) in (4) te direktive, je raven obdavčitve stopnja nič odobrena za podjetja, ki so veliki porabniki energije, v skladu s sporazumi ali ustreznimi dogovori za izvajanje ukrepov za doseganje okoljskih ciljev ali izboljšanje energetske učinkovitosti, kar bi bilo doseženo, če bi upoštevali najnižje ravni Skupnosti.