natgillin/translations-raw huggingface dataset:
The measure, introduced by virtue of Article 3(1bis) of Decree-Law No 282 of 24 December 2002, which lays down urgent measures regarding compliance with Community and tax law, collection and accounting procedures and was converted into Law No 27 of 21 February 2003 (‘Law No 27/2003’), is applicable to the sports clubs governed by Law No 91 of 23 March 1981 (‘Law No 91/1981’).
Ukrep, uveden s členom 3(1a) zakonskega odloka št. 282 z dne 24. decembra 2002 o določitvi nujnih ukrepov za uskladitev z zakonodajo Skupnosti in z davčno zakonodajo ter za pobiranje davkov in določitev računovodskih postopkov, spremenjenega v zakon št. 27 z dne 21. februarja 2003 (v nadaljevanju zakon št. 27/2003), velja za športne klube, opredeljene v zakonu št. 91 z dne 23. marca 1981 (v nadaljevanju zakon št. 91/1981).
The measure, set out in Article 18bis(i) of Law No 91/1981, as amended by Law No 27/2003, allows sports clubs to enter in a special balance-sheet item in the first annual accounts following the entry into force of the Law the capital losses arising from the decreased value of the rights to exploit the performances of professional players, as determined on the basis of a sworn expert valuation.
Zadevni ukrep, določen v členu 18a(1) zakona št. 91/1981, kakor je bil spremenjen z zakonom št. 27/2003, dovoljuje športnim klubom, da v prvi letni računovodski izkaz po začetku veljavnosti zakona „vknjižijo pod posebno postavko kapitalske izgube, ki izhajajo iz zmanjšanja vrednosti pravic do izkoriščanja športnih storitev profesionalnih športnikov, določene na podlagi ustreznega izvedenskega mnenja, podanega pod prisego“.
This item will, with the agreement of the board of auditors, be accounted for on the assets side of the balance sheet and amortised over the years.
S soglasjem revizorjev je torej ta postavka vključena v aktivo računovodskega izkaza v obliki večletnih bremen za amortizacijo.
Article 18bis(2) of Law No 91/1981, as amended by Law No 27/2003, stipulates that companies taking up the option provided for in paragraph 1 must, for accounting and tax purposes, amortise the losses in ten annual charges of equal amount.
Člen 18a(2) zakona št. 91/1981, kakor je bil spremenjen z zakonom št. 27/2003, je nadalje določal: „Klubi, ki uporabijo možnost iz odstavka 1 morajo za računovodske in davčne namene izvesti vknjiženo amortizacijo v desetih enakovrednih letnih obrokih“.
In order to ascertain whether the measure constitutes state aid within the meaning of Article 87(1) of the EC Treaty, the Commission has to assess whether (i) the measure favours certain undertakings or the production of certain goods by granting an advantage that is of an economic nature, (ii) whether that advantage is selective, therefore distorting or threatening to distort competition, (iii) whether it affects trade between Member States, and (iv) whether it is granted through state resources.
Da bi Komisija ugotovila, ali ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe, mora ugotoviti, ali: i) zadevni ukrep pomeni dajanje prednosti posameznim podjetjem ali proizvodnji posameznega blaga, pri čemer nastane gospodarska prednost; ii) je ta prednost selektivna in torej izkrivlja ali lahko izkrivi konkurenco; iii) vpliva na trgovino med državami članicami in iv) je bil dodeljen na podlagi državnih sredstev.
In the decision to initiate the formal investigation procedure laid down in Article 88(2) of the EC Treaty, the Commission observed inter alia that:
V sklepu o sprožitvi formalnega postopka preiskave iz člena 88(2) je Komisija med drugim opozorila, da:
The sports clubs benefiting from the measure perform an economic activity and are therefore to be considered undertakings within the meaning of Article 87(1).
športni klubi, ki so predmet ukrepa, izvajajo gospodarsko dejavnost in jih je torej treba šteti za podjetja v smislu člena 87(1).
The measure would have allowed the sports clubs to offset losses suffered in the past against future profits for a longer period of time: the possibility of extending the period over which losses can be deducted would have represented an economic advantage.
Ukrep bi klubom omogočil nadomestitev zabeležene pretekle izgube s prihodnjim dobičkom za daljše obdobje: možnost podaljšanja obdobja, v katerem je dovoljen odbitek izgube, bi zanje pomenila gospodarsko prednost;
The measure is selective since it is addressed only to the sports clubs governed by Law No 91 of 23 March 1981; it would therefore have constituted sectoral aid.
ukrep je selektiven, saj zadeva samo športne klube, določene v zakonu št. 91 z dne 23. marca 1981, in bi zato pomenil sektorsko pomoč;
Professional sports clubs perform various economic activities.
profesionalni športni klubi so izvajali različne gospodarske dejavnosti.
At least some of the clubs perform a number of these activities on international markets.
Vsaj nekateri med njimi izvajajo nekatere takšne dejavnosti na mednarodnih trgih.
Since sports clubs and other economic operators from other Member States are active on these markets, the measure in question could have affected intra-Community trade.
Ker so na teh trgih prisotni tudi drugi športni klubi in drugi gospodarski subjekti iz drugih držav članic, bi lahko zadevni ukrep vplival na trgovino znotraj Skupnosti;
The measure would have implied the use of state resources in terms of tax revenues forgone.
ukrep bi vključeval uporabo državnih sredstev v smislu izpada davčnih prihodkov.
As already indicated, it would have allowed sports clubs to carry forward deductible losses for a longer period than at present, alongside a lower rate of possible depreciation in the early years.
Kakor je bilo že navedeno, bi omogočil športnim klubom, da izgubo, za katero velja pravica do odbitka, prenesejo naprej za daljši rok, kot določajo obstoječa pravila, ob zmanjšanju možnih obrokov za amortizacijo v prvih letih.
By giving sports clubs a choice between two alternative methods of taxation, the State would have allowed these taxpayers to opt for the method which was more favourable to them, thereby agreeing to forgo tax revenue.
S tem, da je bila športnim klubom omogočena izbira med dvema alternativnima načinoma obdavčevanja, bi država omogočila tem davkoplačevalcem, da izberejo ugodnejši način, pri čemer bi se sama odpovedala delu davčnih prihodkov.
On the basis of the above summary analysis, the measure seemed to satisfy all the necessary conditions to be considered as state aid within the meaning of Article 87(1) of the EC Treaty.
Na podlagi zgornjega povzetka analize je videti, da je ukrep vključeval vse sestavine državne pomoči v smislu člena 87(1) Pogodbe.
Moreover, for the reasons set out in paragraphs 22 to 29 of the decision to initiate the formal investigation procedure, the circumstances for considering the aid compatible with the common market did not seem to be present.
Poleg tega je videti, da se iz razlogov, navedenih v točkah 22–29 sklepa o sprožitvi formalnega postopka preiskave, pomoč ne more šteti za združljivo s skupnim trgom.
Article 28 of Law No 62 amended Article 18bis(2) of Law No 91/1981, referred to in paragraph 9, the expression ‘for accounting and tax purposes’ was replaced by the expression ‘only for accounting purposes’.
Člen 28 zakona št. 62/2005 je spremenil člen 18a(2) zakona št. 91/1981, naveden pod točko 9. Izraz „v računovodske in davčne namene“ je bil nadomeščen z izrazom „samo v računovodske namene“.
This amendment rules out the possibility of using for tax purposes the different accounting method provided for in Law No 91/1981, which, as amended by Law No 27/2003, introduced the option.
Ta sprememba izključuje možnost, da se v davčne namene uporabi računovodski sistem, ki ga je mogoče izbrati na podlagi zakona št. 91/1981, kakor je bil spremenjen z zakonom št. 27/2003.
Accordingly, it is no longer possible for sports clubs to extend the period over which losses can be deducted for tax purposes.
Športni klubi torej nimajo več možnosti, da bi podaljšali obdobje morebitnih izgub, za katero velja pravica do odbitka.
Although Law No 91/1981, as amended by Law No 27/2003, continues to grant sports clubs an advantage in terms of favourable accounting treatment, it no longer, in its new wording, provides any tax advantage.
Čeprav zakon št. 91/1981, kakor je bil spremenjen z zakonom št. 27/2003, športnim klubom še vedno zagotavlja prednost v smislu ugodne računovodske obravnave, v novi obliki ne zagotavlja več davčne ugodnosti.
Moreover, since the tax advantage previously possible would have materialised only in the future, the measure has not granted any tax advantage during the period in which the amended rules have been in force.
Poleg tega bi se lahko pred tem možne davčne ugodnosti uresničile samo v prihodnosti, zato pa ukrep ni zagotovil davčnih ugodnosti v obdobju veljavnosti spremenjenih določb.
Since the measure no longer involves the forgoing of tax revenues, it does not involve the use of state resources.
Ukrep ne vključuje več izpada davčnih prihodkov in torej ne pomeni uporabe državnih sredstev.
Accordingly, one of the essential tests for the presence of state aid within the meaning of Article 87(1) of the EC Treaty is no longer met.
V skladu s tem ni več izpolnjen eden od temeljnih pogojev za opredelitev državnih pomoči v smislu člena 87(1).
The Commission therefore concludes that, following the amendments made by Law No 62/2005 (Legge Comunitaria 2004), the measure does not constitute state aid.
Komisija zato sklepa, da na podlagi sprememb, ki jih je uvedel zakon št. 62/2005 („Legge Comunitaria 2004“), ukrep ne pomeni pomoči.
Accordingly, the comments by the Italian authorities and by third parties need not be examined in detail.
Zato ni potrebno podrobno proučiti pripombe italijanskih organov in zainteresiranih tretjih strank.
CONCLUSION
SKLEPNE UGOTOVITVE –
The measure which Italy has implemented for professional sports clubs by way of Law No 27 of 21 February 2003, as amended by Law No 62 of 18 April 2005, does not constitute state aid.
Ukrep, ki ga Italija izvaja v zvezi s profesionalnimi športnimi klubi na podlagi zakona št. 27 z dne 21. februarja 2003, kakor je bil spremenjen z zakonom št. 62 z dne 18. aprila 2005, ne pomeni državne pomoči.
Done at Brussels, 22 June 2005
V Bruslju, 22. junij 2005.
OJ C 308, 18.12.2003, p. 9.
UL C 308, 18.12.2003, str. 9.
Published in Official Gazette No 96 of 27 April 2005 (Supplemento ordinario n. 76).
Objavljeno v Uradnem listu italijanske republike (GU) št. 96, 27.4.2005 – Redni dodatek (Supplemento ordinario) št. 76.
That is, beyond the normal five-year period for carrying forward losses.
Namreč po običajnem petletnem obdobju, določenem za prenos davčnih izgub.
of 13 July 2005
z dne 17. julija 2002
declaring a concentration compatible with the common market and the EEA Agreement
o združljivosti koncentracije s skupnim trgom in delovanju Sporazuma EGP
(Case No COMP/M.3653 — Siemens/VA Tech)
(Zadeva št. COMP/M.3653 – Siemens/VA Tech)
(notified under document number C(2005) 2676)
(notificirano pod dokumentarno številko C(2005) 2676)
On 13 July 2005 the Commission adopted a Decision in a merger case under Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings, and in particular Article 8(2) of that Regulation.
Komisija je 13. julija 2005 na podlagi Uredbe Sveta (ES) št. 139/2004 z dne 20. januarja 2004 o nadzoru koncentracij podjetij in zlasti člena 8(2) Uredbe sprejela odločbo glede združitve.
A non-confidential version of the full Decision can be found in the authentic language of the case and in the working languages of the Commission on the website of the Directorate-General for Competition, at the following address: http://ec.europa.eu/comm/competition/index_en.html.
Različica celotne odločbe, ki ni zaupna, je na voljo v verodostojnem jeziku zadeve in v delovnih jezikih Komisije na spletni strani Generalnega direktorata za konkurenco na naslednjem naslovu: http://europa.eu.int/comm/competition/index_en.html
I. EXECUTIVE SUMMARY
I. KRATEK POVZETEK
This case concerns the takeover by Siemens of the Austrian engineering group VA Tech.
Ta primer obravnava prevzem avstrijskega Technologiekonzerns VA Tech s strani Siemensa.
Siemens is a diversified engineering group active in the following core business areas: information and communications, automation and control, power technology, transportation, street lighting and medical equipment.
Siemens je tehnološka skupina z raznolikim proizvodnim programom, ki je dejavna na naslednjih glavnih področjih poslovanja: informacije in komunikacije, avtomatizacijska in pogonska tehnika, tehnologija za proizvodnjo energije, promet, ulična razsvetljava in medicinska oprema.
VA Tech, headquartered in Linz, is Austria's largest industrial group with a EUR4,3 billion annual turnover and some 17000 employees.
VA Tech s sedežem v Linzu je z okoli 17000 zaposlenimi in letnim prometom v višini 4,3 mrd EUR največja industrijska skupina v Avstriji.
Its four main business areas cover power generation, power transmission and distribution, metallurgy and electrical plant building and infrastructure.
Njegova glavna področja poslovanja so proizvodnja, prenos in distribucija energije, metalurška tehnologija, električni inženiring in infrastrukturna tehnologija.
On 10 December 2004, Siemens launched a public bid for VA Tech aimed at raising its current 16,45 % shareholding to at least 50 % plus one share.
decembra 2004 je Siemens oddal javno ponudbo za prevzem VA Tech z namenom, da svoj obstoječi delež v višini 16,45 % glasovalnih pravic zviša na najmanj 50 % in eno delnico.
The only outstanding condition for the bid to become effective at this point is the Commission's regulatory approval.
Privolitev Komisije je edini še manjkajoči pogoj za začetek veljavnosti ponudbe.
The proposed acquisition, whereby Siemens acquires sole control over VA Tech, constitutes a concentration within the meaning of Article 3(1)(b) of the Merger Regulation.
Predvideni prevzem, s katerim bo Siemens pridobil izključni nadzor nad VA Tech, predstavlja združitev v smislu člena 3(1)(b) Uredbe ES o združitvah.
The undertakings concerned have a combined aggregate worldwide turnover of more than EUR5 billion (Siemens: EUR74 billion for the year ending 30 September 2003; and VA Tech: EUR3,9 billion in 2003).
Zadevni podjetji na svetovni ravni dosegata skupni promet v višini več kot 5 mrd EUR (Siemens 74 mrd EUR v poslovnem letu od 1. 1. 2002 do 30. 9. 2003 in VA Tech 3,9 mrd v poslovnem letu 2003).
Siemens and VA Tech each have an aggregate Community-wide turnover in excess of EUR250 million […] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
V Skupnosti Siemens in VA Tech dosegata skupni promet v višini več kot 250 mio EUR [...] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
Neither of the companies achieves more than two thirds of its aggregate Community-wide turnover within one and the same Member State.
Nobeno od podjetij ni doseglo več kot dve tretjini skupnega prometa v Skupnosti v eni in isti državi članici.
The notified transaction therefore has a Community dimension.
Priglašena združitev je zato pomembna za vso Skupnost.
The Commission's market investigation confirmed that the proposal leads to numerous horizontal and vertical overlaps in the fields of power generation (see Section A), power transmission and distribution (B), rail transport technology (C), frequency inverters (D), metallurgical and electrical plant building (E), low-voltage switchgear (F), building technology (G), infrastructure and ropeways (H) and other IT services (I).
Raziskava trga, ki jo je opravila Komisija, je pokazala, da namera vodi k številnim horizontalnim in vertikalnim prekrivanjem na naslednjih področjih: proizvodnja energije (glej oddelek A.), prenos in distribucija energije (B.), tehnologija tirnega prometa (C.), frekvenčni pretvorniki (D.), metalurgija in elektroinženiring (E.), stikalne naprave za nizko napetost (F.), tehnologija zgradb (G.), infrastruktura in žičnice (H.), druge storitve informacijske tehnologije (I.).
The Commission came to the conclusion in its Decision that, having regard to the commitments given by the parties in the areas of (i) hydroelectric power equipment and (ii) mechanical metallurgical plant building, the notified merger did not significantly impede effective competition in any of these areas either in the common market or in a substantial part thereof.
Komisija je v svoji odločbi sklenila, da ob upoštevanju obveznosti, predloženih s strani strank, na področjih (i) opreme za hidroelektrarne in (ii) mehanskega metalurškega inženiringa priglašena združitev bistveno ne ovira učinkovite konkurence na nobenem od navedenih področij na skupnem trgu ali na njegovem bistvenem delu.
DETAILED SUMMARY
OBŠIREN POVZETEK
POWER GENERATION
PROIZVODNJA ENERGIJE
EQUIPMENT FOR HYDROELECTRIC POWER PLANTS
OPREMA ZA HIDROELEKTRARNE
Relevant markets
Upoštevni trgi
Equipment for hydroelectric power plants comprises a large number of separate components, notably hydroelectric turbines, generators and various other mechanical and electrical parts (known as the mechanical (electrical) balance of plant).
Oprema za hidroelektrarne zajema veliko število ločenih komponent, kot so vodne turbine, generatorji ter različne mehanske in električne komponente („mechanical (electrical) balance of plant“).
Customers often tender for these components separately, especially in Europe, where most demand is for replacement or modernisation of existing hydroelectric power plants.
Te komponente kupci pogosto nabavljajo ločeno, zlasti v Evropi, kjer je največji del povpraševanja povezan z nadomeščanjem ali posodobitvijo obstoječih hidroelektrarn.
The different components are not substitutable from the demand side.
Na strani povpraševanja različne komponente niso nadomestljive.
Following a series of mergers between manufacturers of mechanical and electrical hydroelectric power equipment, Siemens/VA Tech and their main competitors can supply the full range of components.
Po vrsti združitev proizvajalcev mehanske in električne opreme za hidroelektrarne lahko Siemens/VA Tech in njuni glavni konkurenti dobavljajo celotno paleto komponent.
Supply-side factors lead the Commission to agree with Siemens that there exists a single relevant product market for hydroelectric power plant equipment, although the products included in this market are significantly differentiated.
Zaradi dejavnikov na strani ponudnikov se Komisija strinja s Siemensom, da za opremo za hidroelektrarne obstaja en sam stvarno upoštevni trg, pri čemer se izdelki tega trga medsebojno zelo razlikujejo.
As to the relevant geographic market, the Decision explains that different sets of competitors compete in the different world regions, but that the leading European players (Siemens, VA Tech, Alstom and GE Hydro) operate worldwide.
Kar zadeva upoštevni geografski trg je v Odločbi pojasnjeno, da obstajajo v različnih svetovnih regijah različne konkurenčne skupine, toda vodilni evropski ponudniki Siemens, VA Tech, Alstom in HE Hydro so dejavni po vsem svetu.
Particularly in China and the rest of Asia, there are a number of Chinese, Indian and Japanese companies that European customers do not recognise as credible bidders.
Zlasti na Kitajskem in v drugih delih Azije so dejavna številna kitajska, indijska in japonska podjetja, na katera pa evropski kupci ne gledajo kot na verodostojne ponudnike.
Customers in the EEA either do not know these manufacturers or they rate them significantly lower than the suppliers active in Europe.
Kupci v Evropskem gospodarskem prostoru teh ponudnikov bodisi ne poznajo bodisi jih uvrščajo precej nižje kot evropske ponudnike.
They have so far neither won any contracts in the EEA, nor have they submitted bids (although Siemens has pointed to two successful Chinese projects in Albania in the 1960s and ’70s).
Ti ponudniki v EGP doslej še niso dobili naročila in še niso predložili nobene ponudbe (Siemens je opozoril na dva uspešna projekta kitajskih ponudnikov v Albaniji v 60. in 70. letih prejšnjega stoletja).
[…] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
[…] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
The Decision concludes that conditions of supply and demand differ significantly between the EEA and other world regions and that, consequently, the relevant geographic market is the EEA.
V Odločbi je v zaključku omenjeno, da se pogoji ponudbe in povpraševanja med EGP in drugimi svetovnimi regijami zelo razlikujejo, zaradi česar je EGP mogoče označiti kot upoštevni geografski trg.
Competition assessment
Presoja konkurence
For the period from 2000 to 2004 Siemens estimates its combined EEA market share together with VA Tech at [40-50] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
Siemens je za obdobje 2000-2004 navedel svoj skupni delež na trgu Evropskega gospodarskega prostora z VA Tech z [40-50] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
% (Voith Siemens [20-30] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
% (Voith Siemens [20-30] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
%, VA Tech [20-30] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
%, VA Tech [20-30] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
VA Tech's estimate is [40-50] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
VA Tech je navedel [40-50] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
%, whereas Alstom puts Siemens/VA Tech's combined market share at 61 %.
, Alstom je skupni tržni delež Siemens/VA Techa ocenil na 61 %.
Customers’ market share estimates are generally in the same range, although one smaller competitor (Andino) believes that Siemens/VA Tech has 70 % of the EEA market.
Ocena tržnega deleža kupcev se večinoma giblje v enakem območju, pri čemer je Andino, manjši konkurent, mnenja, da ima Siemens/VA Tech na trgu EGP delež v višini 70 %.
Based on the turnover figures submitted by the main competitors for the same five-year period, the following market shares arise (accepting Siemens’s estimate of ‘others'’ sales):
Na podlagi podatkov o prometu, ki so jih predložili glavni konkurenti za isto petletno obdobje, so izkazani naslednji tržni deleži (vključno z navedbami Siemensa o prometu „drugih“):
Source: Commission's market investigation
Vir: Raziskava trga Komisije.
EEA 2000-2004
EGP 2000-2004
EUR (millions)
mio EUR
Market share %
Tržni delež v %
Combined
Skupaj
Although Siemens argues that this is a bidding market and that market shares fluctuate greatly from year to year […] [1] Parts of this text have been edited to ensure that confidential information is not disclosed; those parts are enclosed in square brackets and marked with an asterisk.
Siemens sicer navaja, da so tržni deleži na tem trgu ponudnikov med leti zelo nihali […] [1] Deli tega besedila so bili izpuščeni za zagotovitev zaupnosti informacij; ti deli so označeni z oglatimi oklepaji in zvezdico.
, a number of factors indicate that market shares nevertheless contain significant information about market power in this market.
, vendar je zaradi vrste dejavnikov mogoče sklepati, da so v tržnih deležih vsebovane pomembne informacije o razporeditvi tržnih sil na tem trgu.