natgillin/translations-raw huggingface dataset:
The aid scheme temporarily exempts housing companies and housing associations from the real estate transfer tax in cases of mergers and acquisitions involving real estate located in the labour market region of Berlin.
S shemo pomoči bodo stanovanjske družbe in stanovanjska združenja pri združevanjih in prevzemih, ki zajemajo nepremičnine na trgu delovne sile dežele Berlin, oproščene davka na nakup nepremičnin.
In the former GDR apartments were built for many decades on the basis of a centralised planning system.
V nekdanji NDR so stanovanja več desetletij gradili po centraliziranem sistemu načrtovanja.
At the same time old buildings were neglected to such an extent that in 1990 many apartments were no longer habitable.
Istočasno pa so bile stare zgradbe prepuščene propadu do take mere, da v letu 1990 veliko starih zgradb ni bilo več primernih za bivanje.
German reunification resulted in strong demand for newly built apartments or private homes, which led to a shortage on the housing market in the new Länder and in the labour market region of Berlin.
Po združitvi se je zelo povečalo povpraševanje po novozgrajenih stanovanjih in zasebnih hišah, kar je privedlo po pomanjkanja ponudbe na stanovanjskem trgu v novih zveznih deželah in na območju trga delovne sile v deželi Berlin.
Experts and politicians expected the housing shortage to last and reacted by providing tax subsidies and accelerated depreciations for new buildings and refurbishments in the new Länder and in the labour market region of Berlin in the period 1990 to 1998.
Strokovnjaki in politiki so sklepali, da bo pomanjkanje stanovanj trajalo kar nekaj časa in zato so v obdobju od leta 1990 do 1998 pomagali z davčnimi olajšavami in pospešili amortizacijo novogradenj in prenov v novih zveznih deželah ter na območju trga delovne sile v deželi Berlin.
These incentives led to a housing surplus, in particular as in the meantime it had become clear that demand for apartments did not grow as predicted, but decreased.
Te spodbude so privedle do presežka stanovanjskih površin, zlasti ko je postalo jasno, da povpraševanje po stanovanjih ni naraslo kot pričakovano, ampak se je zmanjšalo.
At present, the surplus amounts to some 1 million units.
Zdaj znaša presežek okrog 1 milijon stanovanjskih enot.
Germany and the new Länder therefore decided to demolish vacant apartments in a programme called ‘urban rebuilding East’ (Stadtumbau Ost).
Nemčija in nove zvezne dežele so se zato odločile porušiti prazna stanovanja v okviru programa „Stadtumbau Ost“.
According to the information provided by Germany, a substantial part of the demolition costs will have to be borne by the housing companies and housing associations themselves.
Po podatkih Nemčije bodo morale stanovanjske družbe in stanovanjska združenja same nositi večji del stroškov rušenja.
Germany argues that the undercapitalisation of many housing companies and associations in the new Länder and in the labour market region of Berlin — caused by lost revenues due to high vacancy rates and the relative fragmentation of the market — is threatening to jeopardise the demolition programme deemed necessary by the Federal Government and the Länder as they will not be able to bear their share of the demolition costs.
Nemčija trdi, da kapitalska šibkost več stanovanjskih družb in združenj v novih zveznih deželah in na območju trga delovne sile dežele Berlin, ki izhaja iz izgubljenega dobička zaradi visokega deleža praznih stanovanj in relativne razdrobljenosti trga, grozi, da bo ogrozila program rušenja, ki je po navedbah zvezne vlade in dežel nujen, saj podjetja ne bodo zmogla nositi svojega dela stroškov rušenja.
Germany emphasises that the re-balancing of demand and supply cannot be achieved by simply eliminating oversupply, but also necessitates supplying the quality of living space actually demanded.
Nemčija poudarja, da ravnovesja med ponudbo in povpraševanjem ni mogoče vzpostaviti z enostavno odstranitvijo prevelike ponudbe, temveč da to zahteva ponudbo stanovanjske površine, ki ustreza dejanskim zahtevam glede kakovosti.
In order to achieve this, housing companies and associations in the new Länder and in the labour market region of Berlin need to invest massively to adapt their current stock of apartments.
Stanovanjske družbe in stanovanjska združenja v novih zveznih deželah in na območju trga delovne sile dežele Berlin bi morale zato izvesti obsežne naložbe, da bi stanje stanovanj prilagodile temu povpraševanju.
In order to put the companies in the new Länder and in the labour market region of Berlin in a position to invest, Germany concludes they should have the opportunity to merge, thereby benefiting from the resulting synergy effects.
Da bi te družbe bile sposobne izpeljati take naložbe, bi morale po mnenju Nemčije imeti možnost, da se združijo in izkoristijo ob tem nastale učinke sinergije.
According to Germany, the real estate transfer tax has proved to be a barrier to mergers and acquisitions between such companies and associations.
Nemčija trdi, da je ovira za združevanje in prevzeme med stanovanjskimi družbami in združenji ravno davek na nakup nepremičnin.
By suspending the real estate transfer tax temporarily, market participants will have the opportunity to merge.
Z začasno oprostitvijo plačila tega davka bi zadevna podjetja dobila priložnost, da se združijo.
The broadened capital base of merged housing companies and associations will put them in a better position to bear the costs of necessary demolition while simultaneously undertaking the investments necessary to offer modern housing.
Kapitalska osnova, ki bi se tako povečala, bi združenim podjetjem izboljšala možnosti, da bi pokrila stroške nujnega rušenja in izvedla potrebne naložbe, da bi lahko ponudila moderne stanovanjske površine.
A real estate transfer tax is a tax levied on real estate transactions resulting in a change in the ownership of the relevant property.
Davek na nakup nepremičnin bi se pobral pri prenosih zemljišč, ki vodijo k menjavi lastnika.
Tax liability arises when real estate is transferred through sale or other legal transaction.
Davek se obračuna, ko se zemljišče s prodajo ali drugim pravnim poslom prepusti.
The real estate transfer tax (Grunderwerbsteuer) in Germany is calculated on the basis of the standardised value (Einheitswert) of the property and is levied at a rate of 3,5 %.
Davčna osnova za davek na nakup nepremičnine, ki se obračuna po 3,5-odstotni stopnji, je enotna vrednost nepremičnine.
Scope of this Decision
Obseg te odločbe
In its letter dated 1 December 2004 the Commission decided to raise no objections to those parts of the aid measure ‘Real Estate Transfer Tax Exemption for Housing Companies in the New Länder’ which relate to assisted areas covered by Article 87(3)(a) of the EC Treaty.
Komisija v dopisu z dne 1. decembra 2004 ni ugovarjala tistim delom pomoči „Oprostitve plačila davka na nakup nepremičnin za stanovanjske družbe v novih zveznih deželah“, ki se nanašajo na območja, upravičena do pomoči po členu 87(3)(a) Pogodbe ES.
This Decision accordingly concerns only those parts of the scheme which relate to the labour market region of Berlin, which is an assisted area covered by Article 87(3)(c) of the EC Treaty.
Ta odločba zadeva izključno dele sheme, ki se nanašajo na območje trga delovne sile dežele Berlin, ki je območje, upravičeno do pomoči po členu 87(3)(c) Pogodbe ES.
Objective of the aid scheme
Cilj sheme pomoči
The objective of the scheme is to redevelop the housing market in the labour market region of Berlin by eliminating oversupply and by helping housing companies and housing association to provide the quality of housing which is actually demanded.
Cilj sheme je novo strukturiranje stanovanjskega trga na območju trga delovne sile dežele Berlin tako, da se odstrani prevelika ponudba in se stanovanjskim družbam in združenjem pomaga, da bodo lahko ponudili stanovanjski prostor po kakovostnih standardih, ki se sedaj zahtevajo.
The potential beneficiaries of the scheme are housing companies and housing associations (Wohnungsunternehmen and Wohnungsgenossenschaften) acquiring real estate in the labour market region of Berlin by means of mergers and acquisitions.
Upravičenci sheme so stanovanjske družbe in stanovanjska združenja, ki preko združevanj in prevzemov pridobivajo nepremičnine na območju trga delovne sile dežele Berlin.
For the purpose of this Decision, housing companies and housing associations will be defined as companies and associations whose main business is the administration, construction, sale and renting of apartments.
Za namene te odločbe so „stanovanjske družbe in stanovanjska združenja“ družbe in združenja, katerih glavne dejavnosti so upravljanje, gradnja in prodaja stanovanj ter oddajanje stanovanj v najem.
Enterprises in difficulty are excluded from the scheme.
Podjetja v težavah so izvzeta iz sheme.
For the time being, three mergers between housing companies are anticipated in the labour market region of Berlin.
Do sedaj so predvidene tri združitve med stanovanjskimi družbami na območju trga delovne sile dežele Berlin.
In the case of mergers that took place in Berlin between 1995 and 1998, the following real estate transfer tax amounts were registered: EUR 3,1 million for a merger involving 19 plots of land; EUR 1,4 million for a merger involving 39 plots of land; and EUR 6,7 million for a merger involving 491 plots of land.
Pri združevanjih, ki so se zgodila v Berlinu v obdobju med 1995 in 1998, so davki na nakup nepremičnin znašali: 3,1 milijona EUR pri združitvi, ki je zajemala 19 zemljišč, 1,4 milijona EUR pri združitvi, ki je zajemala 39 zemljišč, in 6,7 milijona EUR pri združitvi, ki je zajemala 491 zemljišč.
The scheme is limited to all merger and acquisition activities between housing companies and associations taking place between 31 December 2003 and 31 December 2006.
Shema zajema vse združitve in prevzeme med stanovanjskimi družbami in združenji, do katerih pride med 31. decembrom 2003 in 31. decembrom 2006.
DECISION TO INITIATE THE PROCEDURE
SKLEP O SPROŽITVI FORMALNEGA POSTOPKA
In its letter of 1 December 2004, the Commission considered the following and concluded that the notified scheme constituted State aid within the meaning of Article 87(1) of the EC Treaty:
Komisija je v svojem dopisu z dne 1. decembra 2004 na podlagi naslednjih dejstev ugotovila, da gre pri priglašeni shemi za državno pomoč v smislu člena 87(1) Pogodbe ES:
the involvement of State resources is demonstrated by the fact that by allowing exemption from the real estate transfer tax, Germany forgoes tax revenues that would otherwise have accrued to it;
na voljo so državna sredstva, saj pri oprostitvi davka na nakup nepremičnine Nemčija izgublja prihodke od davka, ki bi jih v nasprotnem primeru dobila,
the measure is selective as it is targeted upon particular geographical areas in the new Länder and the labour market region of Berlin by favouring certain undertakings, namely housing companies and associations, and is limited to mergers and acquisitions between such companies and associations involving real estate property in the new Länder and the labour market region of Berlin;
gre za selektiven ukrep, ki je namenjen določenemu geografskemu območju v novih zveznih deželah in območju trga delovne sile dežele Berlin v korist določenih podjetij, tj. stanovanjskih družb in združenj. Shema je omejena na združitve in prevzeme med družbami in združenji, ki imajo nepremičnine v novih zveznih deželah in na območju trga delovne sile dežele Berlin,
the scheme constitutes an advantage for the housing companies and associations involved in mergers and acquisitions, as they are exempted from the payment of the real estate transfer tax they would otherwise have had to bear in the absence of the scheme;
shema pomeni prednost za družbe in združenja, ki so udeleženi pri združitvah in prevzemih, saj so oproščeni plačila davka na nakup nepremičnin, ki bi ga drugače morali plačati,
finally, as the transfer of real estate is an activity in which there is trade between Member States, it cannot be excluded that the scheme affects trade between Member States.
ker je nakup nepremičnin predmet trgovine med državami članicami, ni mogoče izključiti, da shema ne ovira trgovine med državami članicami.
In its Decision 2002/581/EC [6] on the tax measures for banks and banking foundations implemented by Italy, the Commission considered that tax exemptions aimed at restructuring sectors in difficulty by specifically favouring mergers and acquisitions should be regarded as aid aimed at reducing firms' current expenses and thus constituting operating aid.
Komisija je v Odločbi 2002/581/ES [6] o davčnih ukrepih za banke in bančne ustanove, ki jih izvaja Italija, ugotovila, da se oprostitve plačila davkov za prestrukturiranje gospodarskih panog v težavah, s katerimi se spodbuja združevanja in prevzeme, štejejo kot pomoči, katerih namen je znižanje splošnih stroškov poslovanja podjetij in zato pomenijo pomoč za tekoče poslovanje.
However, in its decision to initiate the present formal investigation procedure this matter was left undecided as the Commission took into consideration the arguments put forward by Germany in order to demonstrate that the present aid measure could be finally assessed in a different way.
V sklepu o sprožitvi tega postopka je ostalo to vprašanje odprto, saj je Komisija upoštevala argumente, ki jih je predložila Nemčija in ki naj bi dokazali, da se shema pomoči lahko oceni tudi drugače.
The Commission had serious doubts whether the scheme proposed by Germany for the Article 87(3)(c) labour market region of Berlin is proportionate to the objective and does not distort competition to an extent contrary to the common interest, for the following reasons:
Komisija resno dvomi, da je glede na cilj shema Nemčije primerna za območje trga delovne sile dežele Berlin, ki spada v člen 87(3)(c) Pogodbe ES, in da shema ne izkrivlja konkurence v obsegu, ki bi bil v nasprotju s skupnim interesom, iz naslednjih razlogov:
the vacancy rate in Berlin, at 5,3 % for privately owned apartments and 8,77 % for communal apartments, is significantly lower than in the new Länder, where the overall vacancy rate is 14,2 %.
delež praznih stanovanj v Berlinu je s 5,3 % za zasebna stanovanja in z 8,77 % za stanovanja družb ali združenj dosti nižja kot v novih zveznih deželah, kjer znaša 14,2 %.
Almost all vacant apartments are located in the eastern districts of Berlin;
Skoraj vsa prazna stanovanja so v vzhodnih okrožjih mesta Berlin,
no data had been provided by Germany to demonstrate that the labour market region of Berlin was suffering from depopulation in a way that is comparable with the Article 87(3)(a) assisted areas covered by the scheme;
Nemčija ni predložila podatkov, ki bi dokazovali, da je območje trga delovne sile dežele Berlin enako zaznamovano s pojavom odseljevanja, kot območja iz sheme, upravičena do pomoči po členu 87(3)(a) Pogodbe ES,
whereas the typical amounts of real estate transfer tax involved in mergers and acquisitions between housing companies and associations are in the range of EUR 150000 and EUR 1,5 million for the Article 87(3)(a) areas, the corresponding amounts for the city of Berlin — based on past experience — lie between EUR 1,4 million and EUR 6,7 million.
medtem ko so pri združitvah in prevzemih stanovanjskih družb in združenj na območjih po členu 87(3)(a) Pogodbe ES davki na nakup nepremičnin znašali od 150000 do 1,5 milijona EUR, znašajo ustrezni zneski za območje Berlina po dosedanjih izkušnjah od 1,4 do 6,7 milijona EUR,
No data had been provided by Germany that would demonstrate that the temporary tax exemption was likely to contribute to activating the real estate market in the labour market region of Berlin as well as having positive spill-over effects and that it is extremely unlikely that private sector involvement in remediation can be expected without any state intervention.
Nemčija ni predložila nobenih podatkov, ki bi dokazovali, da je prehodna oprostitev davkov primerna za oživitev trga z nepremičninami na območju trga delovne sile dežele Berlin in bo za pozitivno posledico imela tudi udeležbo zasebnega sektorja pri sanaciji brez državnega poseganja, kar pa ni zelo verjetno.
Germany argues that aid granted under the present aid scheme cannot be considered to be operating aid under the Community guidelines on national regional aid [7].
Nemčija meni, da pomoči, ki jih zagotavlja ta shema, ne pomenijo pomoči za tekoče poslovanje v skladu s smernicami o državni regionalni pomoči [7] Skupnosti.
The particularity of the scheme is to exempt transactions regarding real estate situated in the labour market region of Berlin from real estate transfer tax.
Posebnost te sheme pomoči naj bi bila v tem, da naj bi posle z nepremičninami na območju trga delovne sile dežele Berlin oprostila davka na nakup nepremičnin.
Beneficiaries are housing companies and associations where the transaction is the result of a merger or acquisition between such entities.
Upravičenci so udeležene stanovanjske družbe in združenja, če gre v postopku za združitev ali prevzem.
Only in such cases will the companies which are involved in the transaction be exempted temporarily from the real estate transfer tax.
Samo v tem primeru se udeležena podjetja prehodno oprostijo plačila davka na nakup nepremičnine.
As a merger or acquisition between two housing companies (or housing associations) takes place in principle only once, Germany does not regard the aid as compensating for current expenses.
Ker lahko do združitve ali prevzema med dvema stanovanjskima družbama ali združenjema načeloma pride samo enkrat, Nemčija meni, da pri pomoči ne gre za nadomestilo za splošne stroške poslovanja.
Furthermore, the housing companies and associations will in principle continue to pay the real estate transfer tax when buying property.
Stanovanjske družbe in združenja bodo še naprej plačevala davek na nakup nepremičnin.
As the regular business activity of housing companies and associations in general is the purchase and sale and/or rent of property, the payment of the real estate transfer tax would constitute regular current expenses of the companies concerned.
Ker štejejo nakup in prodaja in/ali oddajanje nepremičnin k običajnim poslovnim dejavnostim teh podjetij, se lahko plačevanje davka na nakup nepremičnin šteje za splošne stroške poslovanja.
However, the scheme does not affect these regular current expenses as it does not apply in cases where housing companies and associations simply acquire or sell a piece of property.
Shema pa ne zadeva teh splošnih stroškov poslovanja, saj je ni mogoče uporabiti v primeru, ko stanovanjske družbe in združenja nepremičnino zgolj kupijo ali prodajo.
With regard to the alleged lower vacancy rates in Berlin, Germany argues that such a contention is unfounded as the Commission's argument is based on average data, whereas certain districts in Berlin have vacancy rates which are comparable to those in the new Länder.
Glede domnevno nižjega deleža praznih stanovanj v Berlinu Nemčija meni, da ta splošna trditev ne drži, saj se Komisija v tem primeru sklicuje na podatke o povprečju, medtem ko je ta delež v nekaterih okrožjih Berlina približno tak kot v novih zveznih deželah.
According to the data provided by Germany, the districts with similar low vacancy rates (around 14 %) are mostly located in the eastern districts of Berlin, e.g. Hohenschönhausen, Marzahn-Hellersdorf and Lichtenberg.
Po podatkih Nemčije so območja s primerljivim deležem praznih stanovanj (okrog 14 %) predvsem v vzhodnih okrožjih mesta, to so okrožja Hohenschönhausen, Marzahn-Hellersdorf in Lichtenberg.
As regards depopulation, Germany argues that the labour market region of Berlin suffered from a decline of population in recent years, resulting in a decline in demand for housing.
Glede odseljevanja Nemčija trdi, da se je število prebivalstva na območju trga delovne sile dežele Berlin v zadnjih letih zmanjšalo, kar je vodilo do zmanjšanja povpraševanja po stanovanjih.
However, the statistical data provided by Germany show that, having become the capital for the Federal Republic of Germany, Berlin is not suffering from a decline of population, but has a stable population trend.
Statistični podatki, ki jih je predložila Nemčija, pa kažejo, da v Berlinu, potem ko je ponovno prevzel vlogo glavnega mesta, ne gre za zmanjšanje števila prebivalstva, pač pa da je to stabilno.
Nevertheless, the data do confirm that the eastern districts of Berlin have suffered from out-migration in comparable proportions to the new Länder.
Vendar podatki potrjujejo, da so vzhodna okrožja mesta podvržena enaki stopnji odseljevanja kot nove zvezne dežele.
Germany confirmed that aid amounts involved in mergers between housing companies and housing associations in the labour market region of Berlin are substantially higher than in the Article 87(3)(a) assisted areas, which is due to the size and higher value of real estate in the labour market region of Berlin [8].
Nemčija potrjuje, da so zneski pomoči pri združitvah med stanovanjskimi družbami in združenji na območju trga delovne sile dežele Berlin zaradi velikosti in višje vrednosti nepremičnin v tej regiji znatno višji kot na območjih, upravičenih do pomoči po členu 87(3)(a) Pogodbe ES [8].
Germany claims that mergers and acquisitions in the housing sector will have a positive spill-over effect on the housing market as the newly created undertakings have the capacity to start the overdue restructuring processes, e.g. by putting vacant real estate on the market and/or by demolishing run-down apartments.
Nemčija zagovarja dejstvo, da bodo imeli združitve in prevzemi pozitivne posledice na stanovanjski trg na splošno, saj bodo novoustanovljena podjetja imela zmogljivosti, da začnejo nujno potreben postopek prestrukturiranja, tako da bodo začela tržiti prazna stanovanja in/ali porušila nerentabilna stanovanja.
As the real estate transfer tax puts a serious strain on the overall liquidity of the companies involved, levying it delays the necessary investments.
Ker davek na nakup nepremičnin znatno obremenjuje likvidnost teh podjetij, njegova izterjava zadržuje nujne naložbe.
For the reasons given in its letter of 1 December 2004 (recitals 20, 21 and 22), which have not been contested by Germany, the Commission considers that the present aid scheme ‘Real Estate Transfer Tax Exemption for Housing Companies in the New Länder’ involves State aid pursuant to Article 87(1) of the EC Treaty.
Iz razlogov, navedenih v dopisu z dne 1. decembra 2004 (uvodne izjave 20, 21 in 22), ki jim Nemčija ne oporeka, pomeni po mnenju Komisije shema „Oprostitev plačila davka na nakup nepremičnin za stanovanjske družbe v novih zveznih deželah“ državno pomoč v skladu s členom 87(1) Pogodbe ES.
Legality of the measure
Zakonitost
By notifying the aid scheme as a draft, Germany met its obligation under Article 88(3) of the EC Treaty.
Nemčija je s tem, ko je predhodno priglasila to shemo pomoči, izpolnila svoje obveznosti po členu 88(3) Pogodbe ES.
Compatibility of the measure
Združljivost
Article 87(2) of the EC Treaty provides that certain types of aid are compatible with the common market.
V skladu s členom 87(2) Pogodbe ES so določene oblike pomoči združljive s skupnim trgom.
In view of the purpose of the aid, which is to redevelop the housing market through the demolition of empty apartment spaces, the Commission considers that Article 87(2)(a) and (b) of the EC Treaty are not applicable to the aid scheme, nor has Germany argued that this may be the case.
Glede na cilj pomoči, ki je rušenje praznih stanovanj z namenom sanacije stanovanjskega trga, po mnenju Komisije člena 87(2)(a) in (b) za to shemo ni mogoče uporabiti, česar niti Nemčija ni želela.
Nor is Article 87(2)(c) of the EC Treaty applicable, as the oversupply of housing was not caused by the division of Germany and Berlin, but rather by tax measures to promote new buildings and refurbishments in the new Länder and Berlin during the years 1990 to 1998.
Tudi člena 87(2)(c) Pogodbe ES ni mogoče uporabiti, saj razlog za preveliko ponudbo stanovanj ni delitev Nemčije in Berlina, pač pa davčni ukrepi za spodbujanje novogradenj in sanacije stanovanj v novih zveznih deželah v letih 1990–1998.