natgillin/translations-raw huggingface dataset:
In its judgment of 15 May 1997 in Deggendorf, the Court went so far as to state that, where earlier unlawful incompatible aid has still not been recovered despite a Commission decision to that effect, the assessment of new aid to the same recipient must take into consideration, first, any cumulative effect of the earlier, unlawful incompatible aid and the new aid and, secondly, the fact that the earlier aid had not been repaid.
Sodišče je v sodbi z dne 15. maja 1997 v zadevi „Deggendorf“ celo navedlo, da je treba v primeru, ko prejšnja nezakonita in nezdružljiva pomoč še ni bila vrnjena, kar je v nasprotju s tistim, kar določa odločba Komisije, pri preučitvi nove pomoči v korist istega upravičenca upoštevati po eni strani kumulativni učinek prejšnje nezakonite in nezdružljive pomoči in nove pomoči ter po drugi strani dejstvo, da prejšnja pomoč ni bila povrnjena.
In its assessment of the compatibility of the measure notified by France, the Commission will therefore take into account all the relevant factors, including the fact that, according to the information furnished by the French authorities, Euromoteurs has received earlier aid under a scheme declared unlawful and partly incompatible by the Commission and that that aid, which does not form part of the measures either considered not to constitute aid or declared compatible by the Commission, has still not been recovered despite Decision 2004/343/EC.
Komisija bo tako pri preučitvi združljivosti ukrepa, ki ga je priglasila Francija, upoštevala vse ustrezne dejavnike, vključno z dejstvom, da je Euromoteurs po podatkih, ki so jih poslali francoski organi, prejel prejšnjo pomoč iz naslova sheme, ki jo je Komisija razglasila za nezakonito in delno nezdružljivo, ter da ta pomoč, ki ni del ukrepov, za katere se je menilo, da ne pomenijo pomoči, ali ki jih je Komisija razglasila za nezdružljive s pomočjo, še vedno ni bila vrnjena, kar je v nasprotju s tistim, kar določa Odločba 2004/343/ES.
Derogations from the prohibition in principle of state aid
Odstopanja od načela prepovedi državnih pomoči
In the context of the present investigation, the aid falls to be assessed as ad hoc state aid.
V okviru te preiskave je treba pomoč oceniti kot državno pomoč ad hoc.
Article 87(2) and (3) of the Treaty provides for derogations from the general incompatibility rule set out in Article 87(1).
Člen 87(2) in (3) Pogodbe določa odstopanja od splošne nezdružljivosti, določene v odstavku 1.
The derogations in Article 87(2) of the Treaty are not applicable here, given that the aid does not have a social character and is not granted to individual consumers, does not serve to make good the damage caused by natural disasters or other exceptional occurrences and is not granted to the economy of certain areas of the Federal Republic of Germany affected by the division of Germany.
Odstopanja, določena v členu 87(2) Pogodbe, ne veljajo v tem primeru, saj ukrepi pomoči nimajo socialnega značaja in se ne dodelijo posameznim potrošnikom, niso namenjeni za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, in njihov namen ni spodbujanje gospodarstva nekaterih območij Zvezne republike Nemčije, ki jih je prizadela delitev Nemčije.
The same holds true for the derogations provided for in Article 87(3)(b) and (d), which are manifestly not applicable here.
Enako velja za odstopanja, določena v členu 87(3)(b) in (d), ki očitno ne veljajo.
Further derogations are provided for in Article 87(3)(a) and (c) of the EC Treaty.
Druga odstopanja so določena v členu 87(3)(a) in (c) Pogodbe ES.
As the primary objective of the aid is not regional but concerns the restructuring of an undertaking in difficulty, only the derogations provided for in Article 87(3)(c) apply.
Ker glavni cilj pomoči ni regionalen, ampak se nanaša na prestrukturiranje podjetja v težavah, veljajo samo odstopanja iz točke (c).
Article 87(3)(c) provides for the authorisation of state aid granted to facilitate the development of certain economic activities, where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Ta določa odobritev državne pomoči za pospeševanje razvoja določenih gospodarskih dejavnosti, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
The Commission has published specific guidelines for assessing aid for rescuing and restructuring firms in difficulty.
Komisija je objavila posebne smernice za ovrednotenje pomoči za reševanje in prestrukturiranje podjetij v težavah.
Contrary to what the French authorities maintain, the aid in this case, having been notified before 10 October 2004, must be assessed in the light of the criteria set out in the 1999 guidelines.
V nasprotju s tistim, kar predlagajo francoski organi, je treba pomoč, ker je bila priglašena pred 10. oktobrom 2004, tako ovrednotiti ob upoštevanju meril, določenih v smernicah iz leta 1999.
Clearly, the measure has no other horizontal objective in view.
Jasno je, da ukrep nima nobenega drugega horizontalnega cilja.
Moreover, France mentions no other objective and bases itself on the said guidelines to justify the compatibility of the notified measure.
Poleg tega Francija ne navaja nobenega drugega cilja in se opira na navedene smernice, da bi upravičila združljivost priglašenega ukrepa.
Assessment of the aid as restructuring aid
Ocena pomoči kot pomoči za prestrukturiranje
Eligibility: firm in difficulty
Upravičenost: podjetje v težavah
In order to be eligible for restructuring aid, a firm must qualify as a firm in difficulty.
Da je podjetje upravičeno do pomoči za prestrukturiranje, ga je treba obravnavati kot podjetje v težavah.
Point 2.1 of the guidelines defines this concept.
Točka 2.1 smernic opredeljuje ta pojem.
With a subscribed capital of €4 million, Euromoteurs recorded a loss in 2004 of €5,4 million, which reduced its own capital to minus €2,6 million. The firm may therefore be considered to be a firm in difficulty within the meaning of point 5(a) of the guidelines.
Euromoteurs je leta 2004 z vpisanim kapitalom, ki znaša 4 milijone EUR, zabeležil izgubo v višini 5,4 milijona EUR, kar je zmanjšalo njegov lastni kapital na -2,6 milijona EUR. Podjetje se tako lahko obravnava kot podjetje v težavah v smislu točke 5a) smernic.
Point 7 of the guidelines stipulates that a newly created firm is not eligible for restructuring aid even if its initial financial position is insecure.
Točka 7 smernic določa, da novoustanovljeno podjetje ni upravičeno do pomoči za prestrukturiranje, četudi je njegov prvotni finančni položaj negotov.
Having been set up two years and a month prior to the notification, the company cannot, under the Commission’s practice in applying the guidelines, be considered to be newly created.
Ker je bilo podjetje ustanovljeno dve leti in en mesec pred priglasitvijo, se ni obravnavalo kot novoustanovljeno v skladu s prakso Komisije pri uporabi smernic.
Prevention of distortions of competition (points 35 to 39 of the guidelines)
Preprečevanje izkrivljanja konkurence (točke 35 do 39 smernic)
By the time it had completed its industrial restructuring, Euromoteurs had dismissed 60 % of its workforce, closed one production site out of two and become a medium-sized enterprise.
Ob koncu industrijskega prestrukturiranja je Euromoteurs odpustil 60 % svojih delavcev, zaprl enega od dveh proizvodnih obratov in postal srednje veliko podjetje.
As a result, the Commission considers that, viewed in isolation from the unlawful incompatible aid, the restructuring aid is not likely to give rise to any undue distortions of competition.
Zato Komisija meni, da pomoč za prestrukturiranje, neodvisno od nezakonite in nezdružljive pomoči, verjetno ne bi povzročila neupravičenega izkrivljanja konkurence.
However, as stressed by the Court’s case law, when the Commission assesses whether an aid scheme is compatible with the common market, it has to take into account all relevant factors, including the circumstances already considered for the purposes of an earlier decision and any obligations which that decision might have imposed on a Member State.
Kot je bilo poudarjeno v sodni praksi Sodišča, mora Komisija, kadar preučuje združljivost državne pomoči s skupnim trgom, upoštevati vse ustrezne dejavnike, po potrebi vključno z okoliščinami, že ovrednotenimi v predhodni odločbi, in obveznostmi, ki so bile v tej predhodni odločbi morda naložene državi članici.
In the present case, the Commission would point out that, until such time as Euromoteurs pays back the unlawfully granted aid, that aid and the newly notified aid would have the cumulative effect of giving Euromoteurs an excessive, undue advantage which would adversely affect trading conditions to an extent contrary to the common interest.
V tem primeru Komisija ugotavlja, da bi, dokler Euromoteurs ne bo vrnil nezakonito dodeljenih pomoči, te pomoči in novo priglašena pomoč imele kumulativni učinek, saj bi podjetju Euromoteurs dale prekomerno, neupravičeno ugodnost, ki bi spremenila trgovinske pogoje v obsegu, ki bi bil v nasprotju s skupnim interesom.
Until such time as the unlawful incompatible aid is repaid, the undue distortion of competition to which it has given rise will not have been remedied.
Dokler namreč nezakonita in nezdružljiva pomoč ne bo povrnjena, še vedno ne bo odpravljeno neupravičeno izkrivljanje konkurence, ki ga je pomoč povzročila.
This distortion would be further increased if Euromoteurs were to receive restructuring aid on top of the unlawful incompatible aid.
To izkrivljanje bi se še poslabšalo, če bi Euromoteurs poleg nezakonite in nezdružljive pomoči prejemal tudi pomoč za prestrukturiranje.
In conclusion, in order to prevent the creation of undue distortions of competition, it is essential that Euromoteurs repay the unlawfully granted aid before it can receive the notified restructuring aid.
Da bi torej preprečili neupravičeno izkrivljanje konkurence, mora Euromoteurs vrniti nezakonito dodeljene pomoči, preden bo lahko upravičen do priglašene pomoči za prestrukturiranje.
Restoration of viability (points 32 to 34 of the guidelines)
Obnavljanje sposobnosti preživetja (točke 32 do 34 smernic)
According to point 3.2.2 of the guidelines, the grant of the aid is conditional on implementation of a restructuring plan which must restore the long-term viability of the company within a reasonable time scale and on the basis of realistic assumptions as to its future operating conditions.
V skladu s točko 3.2.2 smernic je dodelitev pomoči pogojena z izvajanjem načrta za prestrukturiranje, ki mora obnoviti dolgoročno sposobnost preživetja podjetja v smiselnem časovnem okviru in na podlagi realističnih predvidevanj prihodnjih pogojev poslovanja.
If Euromoteurs’ viability is to be restored, the company will have to meet two challenges: it will have to rationalise its production facilities, and it will have to diversify its customer base so as to end its reliance on orders from SEB (which have been trailing off since 2002 and are now channelled through Johnson).
Za obnavljanje sposobnosti preživetja podjetja Euromoteurs je nujno, da podjetje sprejme dva izziva: racionalizacijo svojih proizvodnih zmogljivosti in povečanje raznovrstnosti svojih kupcev, da bo lahko obstajalo neodvisno od naročil SEB (naročila, ki so od leta 2002 stalno upadala in jih od takrat dalje omogočal posrednik, podjetje Johnson).
On the first point, the Commission would observe that the closure of the Carpiquet plant and the dismissal of 246 people have enabled Euromoteurs to reduce its operating costs substantially (France estimates the savings from focusing production on one site at €1,491 million) and to tailor its production facilities to the volume of its sales.
V zvezi s prvo točko Komisija ugotavlja, da sta zaprtje obrata Carpiquet in odpustitev 246 ljudi omogočila, da je podjetje Euromoteurs občutno znižalo stroške poslovanja (Francija je privarčevana sredstva, ustvarjena s ponovno koncentracijo proizvodnje na enem samem mestu, ocenila na 1,491 milijona EUR) in svoje proizvodne zmogljivosti prilagodilo obsegu prodaje.
On the second point, the contract with Johnson, which covers the period 2005-07, gives the company time to find its legs by guaranteeing it a significant level of sales until 2007.
V zvezi z drugo točko daje pogodba s podjetjem Johnson, ki zajema obdobje 2005–2007, podjetju čas, da utrdi svojo strategijo in si zagotovi pomembno raven prodaje do leta 2007.
On the basis of the information in its possession, the Commission is of the opinion that, in the electric motors sector, Euromoteurs’ diversification strategy is starting to bear fruit.
Po podatkih, ki jih ima Komisija na voljo, se zdi, da je strategija za povečanje raznovrstnosti v sektorju elektromotorjev obrodila nekaj sadov.
On the other hand, in the motor vehicle seat motor market, the second pillar of Euromoteurs’ diversification plan, none of the negotiations have reached an advanced stage.
Vendar pa na drugi strani ni prišlo do nobenega napredka pri pogajanjih na področju trga motorjev za nastavitev avtomobilskih sedežev, ki je drugi steber načrta za povečanje raznovrstnosti podjetja Euromoteurs.
The Commission has received only forecasts for 2006 from the French authorities. According to these forecasts, Euromoteurs’ turnover will be €15 million, with an operating result of €0,2 million and a net result of €1,7 million. The Commission considers that, inasmuch as they are limited to one year and show an operating margin of 1,3 %, these forecasts do not enable it to conclude that the restructuring plan will succeed in restoring the company’s viability on a lasting basis.
Edine številčne napovedi, ki so jih Komisiji poslali francoski organi, se nanašajo na leto 2006: na podlagi teh napovedi bo promet podjetja Euromoteurs znašal 15 milijonov EUR z rezultatom poslovanja v višini 0,2 milijona EUR in čistim poslovnim izidom 1,7 milijona EUR. Komisija meni, da glede na to, da so te napovedi omejene na eno leto in prikazujejo stopnjo dobička iz poslovanja v višini 1,3 %, ne more ugotoviti, ali bo načrt za prestrukturiranje uspel trajnostno obnoviti sposobnost preživetja podjetja.
In 2006, Euromoteurs still benefits from the contract signed with Johnson.
Leta 2006 Euromoteurs še vedno uporablja pogodbo, podpisano s podjetjem Johnson.
The contract ends, however, in 2007.
Vendar se bo ta pogodba iztekla leta 2007.
The results for the 2006 financial year alone are therefore not sufficient to enable the Commission to conclude that the company’s viability will be restored on a lasting basis.
Rezultati, omejeni na proračunsko leto 2006, zato ne zadostujejo, da bi lahko Komisija ugotovila, ali bo podjetje trajno obnovilo svojo sposobnost preživetja.
Moreover, as France stated in its comments of 19 May 2005, the notified aid and the accompanying restructuring plan do not take into account the possibility that the unlawful incompatible aid which Euromoteurs received under Article 44 septies might have to be repaid.
Poleg tega, kot je Francija navedla v svojih pripombah z dne 19. maja 2005, priglašena pomoč in priloženi načrt za prestrukturiranje ne upoštevata možnosti povračila nezakonite in nezdružljive pomoči, ki jo je Euromoteurs prejel na podlagi člena 44f.
Its repayment was ordered by the Commission in its Decision 2004/343/EC, and the amount to be recovered from Euromoteurs is estimated at €1,7 million. Such repayment will worsen the company’s financial problems, and the Commission considers that, under the circumstances, the plan cannot be deemed realistic.
Komisija je to povračilo zahtevala v Odločbi 2004/343/ES, znesek, ki naj bi ga Euromoteurs vrnil, pa je bil ocenjen na 1,7 milijona EUR. To povračilo bo poslabšalo finančne težave podjetja, Komisija meni, da v teh okoliščinah načrta ni mogoče obravnavati kot stvarnega.
This assessment is borne out by the fact that, in November 2005, the French authorities informed the Commission that the difficulties inherent in the restructuring of Euromoteurs (in particular its financing needs) had been underestimated at the time of the notification and that the company’s public financing need had to be revised upwards (+132,5 %).
To oceno potrjuje dejstvo, da so novembra 2005 francoski organi obvestili Komisijo, da so se težave, povezane s prestrukturiranjem podjetja Euromoteurs (zlasti njegove potrebe po financiranju), v času priglasitve podcenjevale in da bi bilo treba potrebo podjetja po javnem financiranju popraviti navzgor (+132,5 %).
In the light of the above, the Commission concludes that the French authorities have not demonstrated that the notified restructuring plan is based on realistic assumptions and will help restore the company’s viability.
Ob upoštevanju zgoraj navedenega Komisija ugotavlja, da francoski organi niso dokazali, da priglašeni načrt za prestrukturiranje temelji na realističnih predvidevanjih in da bo omogočil obnavljanje sposobnosti preživetja podjetja.
Aid limited to the minimum (points 40 to 41 of the guidelines)
Pomoč, omejena na najnižjo potrebno raven (točki 40 in 41 smernic)
The cost of the restructuring plan communicated to the Commission is estimated by the French authorities at €5,95 million. The plan calls for €2 million of public financing. In their letter dated 10 November 2005, the French authorities informed the Commission that the difficulties inherent in the restructuring of Euromoteurs (in particular its financing needs) had been underestimated at the time of the notification and that the company’s public financing need could be estimated at not less than €2,65 million. No details as to how this new need was calculated (whether in terms of additional restructuring costs or of new cash flow requirements) were communicated to the Commission.
Stroške načrta za prestrukturiranje, ki je bil poslan Komisiji, so francoski organi ocenili na 5,95 milijona EUR. Načrt upravičuje javno financiranje v višini 2 milijonov EUR. Francoski organi so v dopisu z dne 10. novembra 2005 obvestili Komisijo, da so se težave, povezane s prestrukturiranjem podjetja Euromoteurs (zlasti njegove potrebe po financiranju), v času priglasitve podcenjevale in da se lahko potrebo podjetja po javnem financiranju oceni na najmanj 2,65 milijona EUR. Komisija ni prejela nobenih podrobnejših podatkov o izračunu te nove potrebe (bodisi z vidika dodatnih stroškov prestrukturiranja bodisi z vidika novih potreb po denarnih sredstvih).
The Commission accordingly considers that, at all events, the French authorities have not demonstrated that aid in excess of €2 million is needed to restore the company’s viability and it cannot therefore conclude that the notified aid is limited to the minimum necessary.
Zato Komisija v vsakem primeru meni, da francoski organi niso dokazali, da je bila pomoč, višja od 2 milijonov EUR, nujna za obnavljanje sposobnosti preživetja podjetja, in zato ne more zaključiti, da je priglašena pomoč omejena na najnižjo potrebno raven.
One time, last time
Načelo enkratnosti pomoči
According to the French authorities, no restructuring aid has been paid to Euromoteurs in the past,
Po podatkih francoskih organov se v preteklosti podjetju Euromoteurs ni plačala nobena pomoč za prestrukturiranje –
The state aid which France is planning to implement for Euromoteurs for an amount of €2 million, €2,25 million or €2,65 million is incompatible with the common market.
Državna pomoč, ki jo namerava Francija izvajati za Euromoteurs, v višini 2 milijonov EUR, 2,25 milijona EUR ali 2,65 milijona EUR, ni združljiva s skupnim trgom.
The aid may accordingly not be implemented.
Zaradi tega se ta pomoč ne sme izvajati.
Done at Brussels, 26 April 2006.
V Bruslju, 26. april 2006.
OJ C 137, 4.6.2005, p. 16.
UL C 137, 4.6.2005, str. 16.
OJ C 108, 16.4.2004, p. 38.
UL L 108, 16.4.2004, str. 38.
Advantage calculated without taking account of the deductions allowed by the applicable Community frameworks.
Ugodnost, izračunana brez upoštevanja odbitkov, dovoljenih z veljavnimi okviri Skupnosti.
OJ C 124, 20.5.2003, p. 36.
UL L 124, 20.5.2003, str. 36.
OJ C 83, 27.3.1999, p. 1.
UL L 83, 27.3.1999, str. 1.
Regulation as amended by the 2003 Act of Accession.
Uredba, spremenjena z Aktom o pristopu iz leta 2003.
Case C-261/89 [1991] ECR I-4437.
Sodba Sodišča z dne 3. oktobra 1991 v zadevi C-261/89 (Italijanska republika proti Komisiji), Recueil 1991, str. I-4437.
Case C-355/95 P Textilwerke Deggendorf GmbH v Commission and Germany [1997] ECR I-2549.
Sodba Sodišča z dne 15. maja 1997 v zadevi C-355/95 P (Textilwerke Deggendorf GmbH proti Komisiji in Zvezni republiki Nemčiji), Recueil 1997, str. I-2549.
See point 103 of the new guidelines.
V skladu s točko 103 novih smernic.
See paragraph 34 of this Decision.
Glej točko 34 te odločbe.
In addition to the €9 million in sales to Johnson, Euromoteurs plans on achieving €6 million in turnover by diversifying its customer base.
Euromoteurs predvideva, da bo poleg 9 milijonov EUR s prodajo podjetju Johnson ustvaril 6 milijonov EUR prometa s povečanjem raznovrstnosti svojih kupcev.
In November 2005, 25 % of this target was covered by orders, and contracts for sales totalling €0,6 million were being negotiated.
Novembra 2005 je bilo 25 % tega cilja zagotovljenega z naročili, potekala pa so tudi pogajanja o pogodbah v skupni vrednosti prodaje 0,6 milijona EUR.
of 4 July 2006
z dne 4 juli 2006
on State Aid No C 30/2004 (ex NN 34/2004) implemented by Portugal exempting from corporation tax on capital gains certain operations/transactions by public undertakings
o državni pomoči št. C 30/2004 (prej NN 34/2004) Portugalske, ki določene dejavnosti/transakcije javnih podjetij oprošča davka od dobička pravnih oseb, ki se nanaša na kapitalski dobiček
(notified under document number C(2006) 2950)
(notificirano pod dokumentarno številko C(2006) 2950)
Having called on interested parties to submit their comments pursuant to the article cited above,
ob pozivu zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedenim členom,
Following information relating to alleged tax exemptions on capital gains granted by the Portuguese authorities to certain public undertakings under Article 25 of the Portuguese Tax Relief Regulations, Estatuto dos Benefícios Fiscais (hereinafter referred to as ‘EBF’), the Commission asked the Portuguese authorities for detailed information by letter dated 14 March 2001.
Na podlagi podatkov v zvezi z domnevnimi davčnimi oprostitvami pri kapitalskih dobičkih, ki naj bi jih portugalski organi odobrili določenim javnim podjetjem v skladu s členom 25 portugalskega Pravilnika o davčnih olajšavah, Estatuto dos Benefícios Fiscais (v nadaljevanju „EBF“), je Komisija z dopisom z dne 14. marca 2001 portugalske organe zaprosila, da ji predložijo podrobne podatke.
The Portuguese authorities replied by letter of 25 April 2001.
Portugalski organi so odgovorili z dopisom z dne 25. aprila 2001.
A second request for information was sent on 28 October 2003 and a reply was received on 30 January 2004.
Druga zahteva za podatke je bila poslana 28. oktobra 2003 in odgovor prejet 30. januarja 2004.
The Portuguese authorities submitted further information by letter of 8 September 2004.
Portugalski organi so nadaljnje podatke predložili z dopisom z dne 8. septembra 2004.
By letter dated 6 October 2004 the Commission informed Portugal that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty on the aid measure in question.
V dopisu z dne 6. oktobra 2004 je Komisija obvestila Portugalsko, da bo sprožila postopek v skladu s členom 88(2) Pogodbe ES glede zadevnega ukrepa pomoči.
In this decision, published in the Official Journal of the European Union, the Commission invited interested parties to submit their comments on the measure.
V tej odločitvi, objavljeni v Uradnem listu Evropske Unije, je Komisija pozvala zainteresirane stranke, da predložijo svoje pripombe o ukrepu.
By letter received by the Commission on 21 December 2005, the Portuguese authorities submitted their comments.
Z dopisom, ki ga je Komisija prejela 21. decembra 2005, so portugalski organi predložili svoje pripombe.
No interested parties submitted any comment.
Pripomb ni predložila nobena zainteresirana stranka.