natgillin/translations-raw huggingface dataset:
The French authorities have always explained that certain orders of less than FRF 500 might be profitable, whereas others, above that amount, might not be.
Vendar so francoske oblasti pojasnile, da so lahko nekatera naročila, manjša od 500 FRF, donosna, medtem ko nekatera, ki so višja od tega zneska, niso.
The objective was to find an economically acceptable solution, so that operators would want to assume orders that had been abandoned because they were not profitable enough.
Cilj je bil najti ekonomsko sprejemljivo metodo, ki bi prepričala operaterje, da bi bili pripravljeni sprejeti naročila, ki so bila zaradi nezadostne donosnosti opuščena.
The Commission asked the complainant and the French authorities to explain the problems of the business's profitability.
Komisija je prosila tožnico in francoske oblasti, naj se izjasnijo glede problematike donosnosti dejavnosti.
In particular it asked them to describe the different tasks which the service involved, so as to determine, where appropriate, the origin of the extra costs to be compensated.
V ta namen jim je zlasti naročila, naj opišejo različne naloge, ki jih je potrebno opraviti pri izvedbi storitve, tako da bi se v tem primeru določilo, kaj naj bi bil izvor povišanih stroškov, ki jih je potrebno kompenzirati.
The French authorities and SIDE agree overall as to what constitutes the processing of orders, described in Annex III by SIDE and not disputed by the French authorities.
Francoske oblasti in družba SIDE se na splošno strinjajo glede postopka obravnave naročila, ki je opisan v prilogi III s strani SIDE in ki ga francoske oblasti ne spodbijajo.
Their differences, therefore relate basically to the profitability of the services.
Njihova razhajanja se torej nanašajo predvsem na vprašanje donosnosti, povezane s storitvami.
For SIDE, all orders are profitable, irrespective of their nature.
Po mnenju družbe SIDE so vsa naročila donosna, ne glede na tip.
For the French authorities, some services are clearly not profitable, which justifies the aid granted.
Po mnenju francoskih oblasti nekatere storitve očitno niso donosne, kar upravičuje dodeljene podpore.
In this respect, the Commission notes certain statements of SIDE, which, taken together, may seem contradictory.
Komisija v tem pogledu zabeleži nekatere trditve družbe SIDE, ki se, če so brane skupaj, lahko izkažejo za protislovne.
As with the following: ‘the best customers are those with a large volume of orders’ and ‘small orders are overall more profitable to process than larger ones’.
Tako je na primer z naslednjima trditvama : „najbolj zanimive stranke so tiste, ki imajo velik obseg naročil“, in „naročila na drobno so v celoti bolj donosna kot večja naročila“.
The Commission noted that SIDE and CELF did not seem to be talking necessarily about the same type of customer.
Komisija je lahko opazila, da družba SIDE in zadruga CELF ne merita sistematično na isti tip odjemalcev.
More specifically, SIDE is interested in the institutional customer, while CELF gives priority to booksellers.
Družba SIDE se je bolj zanimala za institucionalne odjemalce, medtem ko je zadruga CELF dajala prednost knjigarnarjem.
SIDE disputes this point.
Družba SIDE ugovarja tej zadnji točki.
However, it did not want to provide the Commission, as it was asked to, with clarification of its types of customer.
Kljub temu pa ni želela sporočiti Komisiji, kot jo je slednja prosila, točnih navedb glede tipologije njenih odjemalcev.
The complainant has simply observed, in its written comments, that between 1991 and 2002 it had 1308 customers and that it served the same type of customer as CELF.
Tožnica je v svojih pisnih komentarjih preprosto uveljavljala, da je bilo število njenih strank med letoma 1991 in 2002 1308 in da je služila istemu tipu strank kot zadruga CELF.
To check the relevance of the contradictory comments supplied, the Commission has drawn up the following comparative tables 3a, 3b and 3c on the basis of data supplied by SIDE and the French authorities:
Da bi preverila umestnost protislovnih komentarjev, ki so ji bili predloženi, je Komisija na podlagi podatkov, sporočenih tako s strani družbe SIDE kot francoskih oblasti, rekonstruirala naslednje primerjalne tabele 3a, 3b in 3c :
Table 3a
Tabela 3a
(in EUR)
(podatki podani v eurih)
CELF small orders
CELF naročila na drobno
CELF without small orders
CELF brez naročil na drobno
CELF Total
CELF SKUPAJ
Number of invoices
Število faktur
Number of lines
Število vrst
Number of books
Število knjig
Number of customers [55]
Število strank [55]
Not disclosed
NI PODATKOV
Average number of lines per invoice
Povprečno število vrst na fakturo
Average number of books per line
Povprečno število knjig na vrsto
Average number of copies per invoice
Povprečno število izvodov na fakturo
Average price of each copy sold
Povprečna cena prodanega izvoda
Average value of a line
Povprečna vrednost vrste
Average value of a customer account
Povprečna vrednost računa stranke
Table 3b
Tabela 3b
Table 3c
Tabela 3c
Number of lines per invoice
Število naročenih vrst
Number of clients
Število strank
Average value of line
Povprečna vrednost vrste
The Commission finds that the figures in tables 3a, 3b and 3c show that, while CELF, disregarding what it considers ‘small orders’, sells an average number of books per invoice comparable to SIDE's (44 as against 41 in 1999, 46 as against 43 in 2000 and 48 as against 48 in 2001), it also meets a large number of particularly small orders (less than three books on average, with an average value of approximately EUR 35): 9688 orders in 1999, 8763 in 2000 and 7702 in 2001.
Komisija ugotavlja, da podatki, reproducirani v tabelah 3a, 3b in 3c prikazujejo, da zadruga CELF, z izjemo tistega, kar dojema kot „naročila na drobno“, proda povprečno število knjig na fakturo, ki je primerljivo povprečnemu številu družbe SIDE (44 proti 41 leta 1999, 46 proti 53 leta 2000 in 48 proti 48 leta 2001). Prav tako odgovarja na veliko število posebno majhnih naročil (v povprečju manjših od treh knjig in v približni povprečni vrednosti 35 eurov) : 9688 naročil leta 1999, 8763 leta 2000 in 7702 leta 2001.
It follows that, overall (the column headed CELF Total) the number of books per order is clearly much lower for CELF than for SIDE: 28 as against 41 in 1999, 28 as against 53 in 2000 and 31 as against 48 in 2001.
Iz tega sledi, da je v celoti (stolpec „CELF skupaj“) število knjig na naročilo nedvoumno nižje za zadrugo CELF kot za družbo SIDE: 28 proti 41 leta 1999, 28 proti 53 leta 2000 in 31 proti 48 leta 2001.
It is apparent from the foregoing, that CELF's business is characterised in particular by a large number of very small orders (fewer than three books on average and about EUR 35), which clearly distinguishes it from SIDE and possibly justified granting the aid in question.
Iz zgoraj povedanega sledi, da je za dejavnost zadruge CELF še posebej značilno veliko število zelo majhnih naročil (v povprečju manjših od treh knjig in v višini približno 35 eurov), kar ga jasno razločuje od družbe SIDE in kar je lahko utemeljilo dodelitev spornih podpor.
Examination of the factors giving rise to the aid: the extra costs associated with the Small Orders programme
Preverjanje elementov, ki so bili vzrok za dodelitev podpore: povišani stroški, povezani s „Programom naročila na drobno“
Having established the relevance of small orders as a criterion for justifying the granting of the aid, the Commission analysed the cost accounting data supplied by the French authorities.
Potem, ko je utemeljila primernost merila „naročila na drobno“ kot referenčnega elementa za upravičenje dodelitve podpor, je Komisija začela z analizo podatkov iz izračuna stroškov, ki so ji jih predložile francoske oblasti.
The accounting figures justify the extra costs incurred by CELF in the small orders segment.
Ti računovodski podatki upravičujejo povišane stroške zadruge CELF na delu „naročila na drobno“.
The information communicated by the French authorities to the Commission concern 1994, a year in which CELF received a grant of FRF 2000000 (EUR 304900) from the Ministry of Culture.
Podatki, ki so jih francoske oblasti sporočile Komisiji, so za leto 1994, leto, v katerem je zadruga CELF od Ministrstva za kulturo prejela subvencijo v višini 2000000 milijonov FRF (304900 eurov).
The Commission's examination concerns the cost accounting information on the costs of small orders with a value of less than FRF 500.
Preverjanje Komisije sloni na podatkih iz izračuna stroškov, ki se nanašajo na stroške naročil na drobno v vrednosti manjši od 500 FRF.
The Commission noted the explanations provided by the French authorities, which indicate that the FRF 500 threshold chosen for defining a ‘small order’ was determined empirically [56].
Komisija je upoštevala obrazložitve francoskih oblasti, ki pojasnjujejo, da je bil prag v višini 500 FRF, ki je pridržan za opredelitev „naročil na drobno“, določen na empiričen način [56].
The French authorities suggested that it could be shown that the processing of small orders clearly involve evident extra costs.
Francoske oblasti so predlagale prikaz dejstva, da obravnava naročil na drobno povzroča očitno povišanje stroškov.
The evidence for this is a cost analysis based on the information for reference year 1994 in the following table.
To zadnjo trditev jasno razložijo v primeru analize stroškov, ki se opira na osnovne podatke naslednje tabele 4 za referenčno leto 1994 :
Type of order
Tip naročil
Small orders
Naročila na drobno
Turnover [57]
Promet [57]
As described in detail in Annex III, processing an order requires that several tasks be carried out:
Kot je to podrobno opisano v prilogi III, obravnava naročila zahteva izvedbo več nalog :
receipt of the bookseller's form;
prejem naročilnice knjigarnarja;
coding the order;
kodifikacija naročila;
inputting the order;
prevzem naročila;
dispatch of the order to the publisher;
pošiljanje naročila k založniku;
receipt of the books;
prejem del;
allocation of space (compartment) to each customer for storage of the books ordered;
dodelitev fizičnega prostora za vsako stranko, „zaboj“ v katerega so uskladiščene naročene knjige;
packaging.
embalaža.
The analytical approach of the accounts makes it possible to record all the flows relating to the above operations.
Analitičen pristop računovodstva omogoči zabeleženje celote prilivov, ki se nanašajo na zgoraj omenjene postopke.
An invoice of FRF 100 generates as much work, in principle, as an invoice for FRF 10000.
Faktura v višini 100 FRF načeloma zahteva toliko dela kot faktura v višini 10000 FRF.
The French authorities' explanations enabled the Commission to estimate the costs and allocate them to the tasks associated with processing an order.
Obrazložitve francoskih oblasti so Komisiji omogočile, da je ocenila stroške in da jih je prisodila različnim nalogam, povezanim z obravnavo naročila.
The profitability of an order depends, in particular, on the type and number of books concerned, the accuracy of the information supplied on the order form and the difficulty of executing the order, it being possible to consider 20 % of CELF's orders and 4,5 % of SIDE's as difficult to carry out [58].
Donosnost naročila je zlasti odvisna od tipa in števila knjig, od natančnosti podatkov na naročilnici kot tudi od težavnosti izvedbe naročila - 20 % naročil zadruge CELF in 4,5 % naročil družbe SIDE se lahko označi kot „težko“ izvedljive [58].
In addition, orders with a value of less than FRF 500 concern, in 67 % of cases, publishing houses of a craft industry type [59].
Povrhu tega se naročila v vrednosti manjši od 500 FRF nanašajo, v 67 % primerov, na založniške hiše obrtniškega tipa [59].
Lastly, processing small orders involves administering a large number of small accounts.
Končno obravnava naročil na drobno implicira vodenje številnih manjših računov.
Costs will be higher for small orders, since the operator handling them will have to repeat the same physical operations for each order, irrespective of the amount.
Stroški bodo višji pri naročilih na drobno, v toliko kolikor mora operater, ki obravnava naročilo, ne glede na njegov znesek, nujno ponoviti, za vsako posebej, iste materialne postopke.
A firm processing several small orders will have to provide an organisation that can cope with the greater number of separate processing stages and, hence, the extra costs involved.
Podjetje, ki obravnava številna naročila na drobno, bo moralo izvesti organizacijo, ki bo sposobna prevzeti nase pomnožene različne etape postopka obravnave in torej iz tega izvirajoče dodatne stroške.
The French authorities explain that a coefficient was applied to each type of operation.
Francoske oblasti razložijo, da je bil za vsak tip postopka uporabljen določen količnik.
To this end, account was taken of the various tasks involved in each of the operations as described in Annex IV.
V ta namen se je upoštevalo različne dejavnosti, ki so bile izvedene v vsakem od postopkov, ki so opisani v prilogi IV.
On the basis of the information supplied by France, the Commission is able to conclude that for 1994 the costs of processing small orders were FRF 4446706.
Na podlagi podatkov, ki jih je izročila Francija, je Komisija sposobna zaključiti, da so se leta 1994 stroški za obravnavo naročil na drobno zvišali na 4446706 FRF.
Turnover in orders of less than FRF 500 was FRF 2419006.
Promet naročil manjših od 500 FRF je znašal 2419006 FRF.
The aid for the same year amounted to FRF 2000000.
Podpore za to isto leto so se povišale na vsoto 2000000 FRF.
The operating loss was consequently, FRF 27700.
Iz tega sledi posloven učinek v višini — 27700 FRF.
Total income
Celotni dohodek
Processing costs
Stroški poslovanja
Operating result
Poslovni učinki
As a result, the Commission concludes that the aid of FRF 2000000 did not overcompensate the costs of processing of small orders.
Komisija zato zaključi, da podpore v znesku 2000000 FRF niso bile sposobne nadomestiti stroške, ki izvirajo iz obravnave naročil na drobno.
To check the relevance of the information supplied for the reference year 1994, the Commission asked the French authorities to supply further information concerning the processing of small orders by CELF for other periods.
Da bi preverila pomembnost sporočenih podatkov za poslovno referenčno leto 1994, je Komisija prosila francoske oblasti za dodatne informacije, ki se nanašajo na dejavnost obravnave naročil na drobno s strani zadruge CELF za druga obdobja.
The supporting documents and explanations sent by France for other financial years show that the structure of small orders (turnover compared with the number of small orders, the quantity of books ordered, the number of invoices relating thereto, and the number of customers and order lines) remained stable from one year to another.
Dokumenti in obrazložitve za druga poslovna leta, ki jih je predložila Francija, prikazujejo, da je struktura naročil na drobno (promet glede na število naročil na drobno, količina naročenih knjig, število faktur, ki se nanašajo nanje, število strank, vrst naročil, itd.) ostala iz leta v leto nespremenjena.
In the circumstances, the Commission considers that the data for 1994 can reasonably serve as a reference for the Commission's assessment.
V teh okoliščinah Komisija meni, da lahko podatki iz leta 1994 dostojno služijo kot referenca za oceno Komisije.
The Commission was also able to verify from the agreements it was sent that any excess amount was deducted from the aid paid the following year.
Komisija je prav tako lahko preverila, v skladu s pogodbami, ki so ji bile sporočene, da je bila vsaka morebitna presežna vsota odbita od zneska podpore, ki je bila izplačana naslednje leto.
It was not possible therefore for the aid to finance other commercial activities of CELF, contrary to the claims of SIDE and several intervening third parties.
Podpora torej ni mogla financirati druge trgovske dejavnosti zadruge CELF, v nasprotju s trditvami družbe SIDE in mnogih tretjih strank, ki so posegle v postopek.
The aid was allocated annually on the basis of accounting information supplied by CELF, including grant utilisation accounts, justifying the extra costs incurred through the Small Orders programme; the aid, therefore, was not liable to be used for other purposes than those for which it was granted.
Dejansko so bile podpore dodeljene letno na podlagi sporočila računovodskih podatkov s strani zadruge CELF, pri čemer tudi stroški zaposlovanja, ki so upravičili povišane stroške, povzročene z „naročili na drobno“. Podpore torej niso mogle biti uporabljene v drugačne namene kot tiste, za katere so bile podeljene.
Assessment of the errors identified by SIDE
Ocena napak, ki jih je zabeležila družba SIDE
In its most recent comments, SIDE informed the Commission that the accounting information supplied by the French authorities to the Commission, in the second stage of the proceedings, as evidence of extra costs contained certain errors.
Družba SIDE je v svojih zadnjih komentarjih opozorila Komisijo, da vsebujejo računovodski podatki, ki so jih francoske oblasti v drugi fazi postopka sporočile Komisiji zato, da bi upravičile obstoj povišanih stroškov, nekatere napake.
The French authorities were informed of this and submitted the appropriate explanations to the Commission.
Glede tega vprašanja so se obrnili na francoske oblasti, ki so predstavile Komisiji uporabne obrazložitve.
SIDE observed that the French authorities had switched the percentages of tele-transmitted orders with those for orders sent in on paper.
Družba SIDE je razkrila, da so francoske oblasti zamenjale odstotke naročil, ki so bili elektronsko posredovani s tistimi, ki so bili naslovljeni na papirju.
The Commission was able to verify that the financial incidence of the switch amounted to EUR 0,24 per book for the cost of a small order.
Komisija je lahko preverila, da je finančna pomota z zamenjavo predstavljala vsoto 0,24 eurov na knjigo pri stroških za eno naročilo na drobno.
The difference is not such as to call into question the compensation mechanism presented by France.
Ta razlika ni taka, da bi postavila pod vprašaj mehanizem nadomestil, ki jih je predstavila Francija.
As regards the variations in turnover which SIDE identified in the first accounting information produced by France, the Commission confirms that the French authorities themselves made the necessary corrections as soon as the proceeding was initiated in 1996, and that consequently the claims made in SIDE's most recent comments are without foundation.
Glede spremembe v podatkih o prometu, ki jih je lahko razkrila družba SIDE v prvih računovodskih podatkih, ki jih je predložila Francija, Komisija potrjuje, da so same francoske oblasti začele s potrebnimi preverjanji od odprtja postopka dalje, leta 1996, in da zato trditve, ki jih je družba SIDE povzela v zadnjih komentarjih, niso utemeljene.
The variation in the other figures is explained by the fact that, in one case, reference is made to the proceeds of selling the books alone (FRF 2284536), whereas, in the other, the figure communicated (FRF 2535818) is the proceeds for the books and incidental services (packaging, insurance and transport).
Spremenljivost številčnih podatkov se razloži z dejstvom, da se v enem primeru nanaša na proizvod, ki upošteva zgolj prodajo samih knjig (2284536 FRF), medtem ko v drugem primeru sporočena številka (2535818 FRF) ustreza proizvodu, ki upošteva knjige in dodane proizvode (embalaže, zavarovalnine in prevoz).
SIDE also thought that it could identify certain ‘distortions’ between the financial accounting and the cost accounting of wages and salaries.
Družba je prav tako menila, da lahko razkrije nekatera „izkrivljanja“ med splošnim računovodstvom in izračuni stroškov, ki se nanašajo na podatke v zvezi s plačami.
The French authorities stated that these differences are due to the fact that certain taxes are not included in the social security contributions given in the tax forms but are levied directly on the wages.
Francoske oblasti pojasnjujejo, da te razlike razloži dejstvo, da nekateri davki niso všteti v socialna bremena, ki so prikazani na davčnih dokumentih, temveč so neposredno prišteti k plačam.
The Commission was able to check the accuracy of this explanation from the accounting documents sent to it.
Komisija je lahko preverila točnost te obrazložitve na podlagi računovodskih dokumentov, ki so ji bili sporočeni.
The Commission considers, therefore, that SIDE's additional comments, on the inaccuracy of the accounting data transmitted by the French authorities when the proceedings were initiated in 1996, do not call into question the Commission's assessment of the relevance of the accounting data justifying the compensation for the extra costs generated by small orders.
Komisija zato meni, da dodatne pripombe družbe SIDE glede netočnosti računovodskih podatkov, predloženih s strani francoskih oblasti, pri odprtju postopka leta 1996, niso take, da bi spodbijale oceno Komisije, ki se nanaša na umestnost računovodskih podatkov, ki upravičujejo nadomestilo za povišane stroške, ki so jih povzročila naročila na drobno.
Additional constraints on CELF
Dodatne omejitve zadruge CELF
The Commission found, on the basis of the analysis of the documents produced by the complainant itself, that CELF's list was much larger than SIDE's ((3000 publishers offered by CELF, as opposed to 200 offered by SIDE).
Komisija je na podlagi analize predloženih dokumentov s strani same tožnice lahko ugotovila, da je bila ponudba zadruge CELF veliko večja od ponudbe družbe SIDE (3000 založnikov, ki jih ponuja zadruga CELF, in 200, ki jih ponuja družba SIDE).
The Commission took note of this factor (which is not taken into account in the calculation of the extra costs) and observes that CELF's wider list meets the requirements of the Ministry of Culture that French-language books should be marketed as widely as possible.
Komisija je zabeležila ta podatek (ki ni upoštevan pri izračunu povišanih stroškov) in ugotavlja, da povečana ponudba zadruge CELF odgovarja potrebam Ministrstva za kulturo, ki so poskušale zagotoviti največjo možno razširitev knjig v francoskem jeziku.
The list offered by SIDE which stipulates, however, that it can meet all types of demand, does not take account, quite legitimately, of this cultural objective.
Ponudba družbe SIDE, ki kljub temu pojasnjuje, da lahko zagotovi vsak tip povpraševanja, ne upošteva, kar je vsekakor legitimno, tega kulturnega cilja.
The French authorities add that CELF was often forced to take financial risks.
Francoske oblasti dodajajo, da je bila zadruga CELF pogostokrat v položaju, ko je bila prisiljena sprejeti finančna tveganja.
Thus it continued to provide its services in certain high-risk countries such as Algeria or, more recently, Argentina.
Tako je nadaljevala z zagotavljanjem svojih storitev v nekaterih nestabilnih državah, kot je bilo v primeru Alžirije ali bolj nedavno v primeru Argentine.
It was also able to provide services in certain countries not covered by the Coface guarantee.
Prav tako je lahko zagotavljala storitve v nekaterih državah, ki niso imele jamstva zavarovanja COFACE.
SIDE sticks quite legitimately with its commercial choices and states that it does not want to operate in difficult areas such as sub-Saharan Africa or in countries not covered by Coface.
Družba SIDE prevzema povsem legitimno svoje poslovne odločitve in nakazuje, da ne želi posredovati na težavnih območjih, kot je podsaharska Afrika ali pa v državah, ki jih ne krije COFACE.
It states that these are decisions that are part of a firm's commercial development strategy and that, for its part, it has made other choices.
Družba SIDE točneje pojasni, da gre za odločitve, ki razkrivajo trgovsko razvojno strategijo podjetij, in da je s svoje strani izbrala drugače kot zadruga CELF.
Examination by the Commission of the customer transfers objected to by SIDE
Preverjanje Komisije glede prehajanja odjemalcev, ki jih je razkrila družba SIDE
Transfers of customers from SIDE to CELF
Prehajanja odjemalcev od družbe SIDE k zadrugi CELF