natgillin/translations-raw huggingface dataset:
Luxembourg shall abolish the aid scheme referred to in Article 1 or amend it to make it compatible with the common market by 31 December 2006 at the latest.
Luksemburg mora odpraviti shemo pomoči iz člena 1 ali jo spremeniti, da bo združljiva s skupnim trgom, najpozneje do 31. decembra 2006.
As from the date of notification of this Decision, the advantages of the scheme or of its component parts may no longer be conferred on new beneficiaries.
Od datuma uradnega obvestila o tej odločbi se ugodnosti te sheme ali njenih sestavnih delov ne smejo več priznavati novim upravičencem.
In the case of exempt 1929 holding companies benefiting under the scheme referred to in Article 1 on the date of this Decision, the scheme's effects may be prolonged until 31 December 2010 at the latest.
Za davkov oproščene holdinške družbe 1929, ki uživajo ugodnosti sheme iz člena 1 na datum te odločbe, se učinki sheme lahko podaljšajo najpozneje do 31. decembra 2010.
However, those companies which continue to benefit under the scheme referred to in Article 1 until 31 December 2010 may not form the subject matter of any total or partial transfer for consideration of their capital throughout the duration of this transitional exemption arrangement.
Vendar družbe, ki bodo še naprej uživale ugodnosti sheme iz člena 1 do 31. decembra 2010, ne bodo mogle biti predmet nobenega popolnega ali delnega prenosa svojega kapitala za plačilo med celotnim trajanjem tega prehodnega sistema oprostitve.
Within two months of notification of this Decision, Luxembourg shall inform the Commission of the measures it has taken to comply with it.
Luksemburg obvesti Komisijo o ukrepih, ki jih je sprejel za izvršitev te odločbe, v dveh mesecih od datuma uradnega obvestila o tej odločbi.
OJ C 78, 31.3.2006, p. 2.
UL C 78, 31.3.2006, str. 2.
Regulation amended by 2003 Act of Accession.
Uredba, kakor je bila spremenjena z Aktom o pristopu iz leta 2003.
Luxembourg resident companies and permanent establishments of foreign companies are subject to corporate income tax levied at the maximum rate of 22 % and to municipal business tax levied at a variable rate depending on the municipality, but with an average of 7,5 %, on the taxable income corresponding to the gross income less expenses excluding non-deductible expenses such as direct taxes, hidden payments of dividends and directors' fees.
Družbe s sedežem v Luksemburgu in stalne poslovne enote tujih družb so zavezane davku od dobička pravnih oseb, ki se plačuje po najmanj 22-odstotni stopnji, in občinskemu davku na ustvarjeni dohodek, ki se plačuje po različnih stopnjah glede na občino, njegova povprečna stopnja pa znaša 7,5 %, in se plača od dohodka, ki ustreza bruto dohodku, zmanjšanemu za izdatke, razen za neodbitne izdatke, kot so neposredni davki, skrita plačila dividend in nagrad direktorjem.
Luxembourg imposes a net worth tax on resident companies and on permanent establishments of foreign companies at a rate of 0,5 % applied as at 1 January of each year to the net assets, these being the difference between the assets estimated at their fair market value and liabilities vis-à-vis third parties.
Luksemburg uporablja za družbe rezidentke in stalne poslovne enote tujih družb davek na čisto premoženje v višini 0,5 %, ki se plačuje 1. januarja vsako leto od čistega premoženja oziroma od razlike med premoženjem, ocenjenim po pošteni tržni vrednosti, in obveznostmi do tretjih.
A municipal tax levied on the value of real estate owned by undertakings.
Občinski davek, ki se plačuje od vrednosti nepremičnin v lasti podjetij.
Equal to 0,2 % of the paid-up share capital and share premiums value.
0,2-odstotni davek na vrednost vplačanega delniškega kapitala in premije ob izdaji.
Luxembourg has abolished the tax on royalties as from 1 January 2004 (except in the case of payments abroad).
Luksemburg je poleg tega na splošno odpravil davčni odtegljaj od licenčnin s 1. januarjem 2004 (razen za plačila v tujino).
Dividends distributed by a non-exempt company are subject to withholding tax at the rate of 20 % on the gross amount paid (25 % if the withholding cost is borne by the payer), unless Directive 90/435/EEC applies or qualifying participations within the meaning of Article 147 of the Income Tax Act are involved.
Dividende, ki jih razdeli davkov neoproščena družba, so predmet davčnega odtegljaja v višini 20 % od plačanega bruto zneska (25 %, če strošek odtegljaja nosi plačnik), razen če se uporablja Direktiva 90/435/EGS ali če gre za kapitalske deleže, opredeljene v smislu člena 147 zakona o davku na dohodek.
This withholding tax may be reduced pursuant to treaty provisions.
Ta davčni odtegljaj se lahko zmanjša v skladu z določbami sporazumov.
Interest is generally not subject to any withholding taxes, unless qualified as hidden dividends.
Obresti na splošno niso predmet davčnega odtegljaja, razen če so opredeljene kot skrite dividende.
Most types of royalties paid to non-resident beneficiaries are subject to withholding tax levied at the rate of 10 % (11,11 % if the withholding cost is borne by the payer).
Večina licenčnin, plačanih upravičencem nerezidentom, je predmet davčnega odtegljaja v višini 10 % (11,11 %, če strošek odtegljaja nosi plačnik).
Luxembourg recently adopted in its tax legislation the exemption provided for by Directive 2003/49/EC.
Luksemburg je nedavno v svoji davčni zakonodaji sprejel oprostitev iz Direktive 2003/49/ES.
This withholding tax maybe reduced or waived pursuant to treaty provisions.
Ta davčni odtegljaj se lahko zmanjša ali opusti v skladu z določbami sporazumov.
OJ L 157, 26.6.2003, p. 1.
UL L 157, 26.6.2003, str. 1.
Any contribution in cash or in kind to a Luxembourg company is subject to a 1 % capital duty.
Na vsak denarni ali stvarni vložek v luksemburško družbo se plača davek na kapital v višini 1 %.
Where dividends are distributed by an exempt 1929 holding company in excess of 10 % of the paid-up capital existing on the date of closing of the financial year during which the distribution was made, the subscription tax due the following year is levied on a deemed basis of 10 times the said dividends.
Kadar davkov oproščena holdinška družba 1929 razdeli dividende, ki presegajo 10 % vplačanega kapitala na datum zaključka poslovnega leta, v katerem so bile razdeljene, se davek na vpis kapitala v naslednjem poslovnem letu plača od davčne osnove, ki je desetkratni znesek zadevnih dividend.
These are the public limited company (société anonyme), the private limited company (société à responsabilité limitée), the limited partnership with a share capital (société en commandite par actions), and the cooperative company (société coopérative).
Gre za delniške družbe, družbe z omejeno odgovornostjo, komanditne delniške družbe in zadruge.
See, for example, judgment of the Court of Justice of the European Communities in Case C-222/04 Ministero dell’Economia e delle Finanze v Cassa di Risparmio di Firenze, not yet reported, paragraph 129.
Glej na primer sodbo Sodišča Evropskih skupnosti z dne 10. januarja 2006 v zadevi Ministero dell'Economia e delle Finanze proti Cassa di Risparmio di Firenze, C-222/04, še neobjavljeno v ZOdl., točka 129.
Judgment in Case C-390/98 H.J.
Sodba Sodišča z dne 20. septembra 2001 v zadevi H.J.
Banks & Co. Ltd v The Coal Authority and Secretary of State for Trade and Industry [2001] ECR I-6117, paragraphs 49 and 50.
Banks proti The Coal Authority, C-390/98, Recueil, str. I-6117, točki 49 in 50.
Exempt 1929 holding companies are thus not exempted from payment of indirect taxes such as capital duty, registration duty and VAT.
Davkov oproščene holdinške družbe 1929 niso oproščene plačila neposrednih davkov, kot so davek na kapital, registracijska pristojbina in DDV.
For the purposes of this proceeding, for example, impersonal taxes, based on the nature of the transactions carried out, are not relevant.
Za namen tega postopka se na primer stvarni davki, ki temeljijo na naravi opravljenih transakcij, ne upoštevajo.
Paragraphs 46-54 of the Commission's decision of 9 February 2006.
Točke od 46 do 54 odločitve Komisije z dne 9. februarja 2006.
See, for example, the judgment of the Court of Justice in Case C-387/92 Banco Exterior de España [1994] ECR I-887, paragraph 14.
Glej na primer sodbo Sodišča z dne 15. marca 1994 v zadevi Banco Exterior de España, C-387/92, Recueil, str. I-877, točka 14.
See the judgment of the Court of Justice in Case C-241/94 France v Commission [1996] ECR I-4551, paragraph 24, and in Case C-200/97 Ecotrade [1998] ECR I-7907, paragraphs 40 and 41.
Glej sodbi Sodišča z dne 26. septembra 1996 v zadevi Francija proti Komisiji, C-241/94, Recueil, str. I-4551, točka 24, in z dne 1. decembra 1998 v zadevi Ecotrade, C-200/97, Recueil, str. I-7907, točki 40 in 41.
See also the judgment of the Court of First Instance in Case T-55/99 CETM v Commission [2000] ECR II-3207, paragraph 39.
Glej tudi sodbo Sodišča prve stopnje z dne 29. septembra 2000 v zadevi CETM proti Komisiji, T-55/99, Recueil, str. II-3207, točka 39.
See in this connection the judgment of the Court of Justice in Case C-143/99 Adria-Wien Pipeline v Finanzlandesdirektion für Kärnten [2001] ECR I-8365, paragraph 41.
V zvezi s tem glej sodbo Sodišča z dne 8. novembra 2001 v zadevi Adria-Wien Pipeline proti Finanzlandesdirektion, C-143/99, Recueil 2001, str. I-8365, točka 41.
See the judgment of the Court of Justice in Case C-409/00 Spain v Commission [2003] ECR I-1487, paragraph 52, the judgment of the Court of First Instance in Joined Cases T-92/00 and T-103/00 Diputación Foral de Álava and Others v Commission [2002] ECR II-1385, paragraph 60 and the case law cited.
Sodba Sodišča z dne 13. februarja 2003 v zadevi Španija proti Komisiji, C-409/00, Recueil, str. I-1487, točka 52, in sodba Sodišča prve stopnje z dne 6. marca 2002 v zadevi Diputación Foral de Álava in drugi proti Komisiji, T-92/00 in T-103/00, Recueil, str. II-1385, točka 60 in navedena sodna praksa.
The granting of loans comes under the concept of the value maximisation of participations and is compatible with pure holding company status, but it must be an activity ancillary to the holding of a participation.
Odobritev posojila spada v okvir pojma povečevanja vrednosti deležev in je združljiva s statusom čiste holdinške družbe, vendar mora biti to pomožna dejavnost v primerjavi s pridobivanjem deležev.
The ancillary nature of the activity is not assessed by reference to the amount of the loan or to the purchase price or value of a participation.
Pomožni značaj se ne ocenjuje glede na znesek posojila niti glede na nakupno ceno ali vrednost deležev.
The authorities require, rather, that the exempt 1929 holding company should hold a substantial participation in the company being financed.
Uprava prej zahteva, da ima davkov oproščena holdinška družba 1929 znaten delež v financirani družbi.
A participation is deemed to be substantial where it amounts to 25 % of the capital of the company being financed.
Delež se šteje za znaten, če pomeni 25 % kapitala financirane družbe.
In the case of quoted companies, however, a lower level of shareholding does not rule out the granting of credit if a substantial part of the securities are available (floating) on the market.
Vendar za družbe, ki kotirajo na borzi, nižja stopnja lastništva ne izključuje odobritve posojila, če je velik del vrednostnih papirjev (prosto) na voljo na trgu.
It should be noted that any financing must be terminated before or at the same time as the participation is disposed of.
Treba je opozoriti, da se mora vsako financiranje končati pred ali ob prenosu deleža.
To qualify for 1929 holding company status, a consultancy firm must satisfy a series of requirements laid down by the tax authorities in Treasury Ministry Decision No 12.061 of 17 October 1968.
Svetovalno podjetje, ki želi uživati ugodnost statusa davkov oproščene holdinške družbe 1929, mora izpolnjevati vrsto zahtev, ki so jih davčni organi določili v odločbi ministrstva za finance št. 12.061 z dne 17. oktobra 1968.
In particular, it must have as its object the supervision and advising of a single open-ended or closed-ended investment company and it must invest at least 5 % of its capital in the company receiving its advice, with a minimum of EUR 50000, the remainder being investable in other transferable securities of outside companies.
Predvsem mora družba imeti kot cilj nadziranje in svetovanje enemu samemu odprtemu ali zaprtemu investicijskemu skladu in vložiti najmanj 5 % svojega kapitala v družbo, ki prejema njene nasvete, pri čemer je najnižji znesek 50000 EUR, preostanek lahko vloži v druge vrednostne papirje tretjih družb.
The consultancy firm must have a company capital of at least EUR 76000.
Delniški kapital svetovalne družbe mora znašati najmanj 76000 EUR.
See the judgment of the Court of First Instance in Joined Cases T-92/00 and T-103/00, cited above in footnote 27, paragraphs 38-40.
Glej sodbo Sodišča prve stopnje v zadevi Diputación Foral de Álava in drugi proti Komisiji, navedeno v opombi 27, točke od 38 do 40.
See inter alia the judgments of the Court of Justice in Cases C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2001] ECR I-8365, paragraph 38; C-501/00 Spain v Commission [2004] ECR I-6717, paragraph 90 and the case law cited; Case C-66/02 Italy v Commission, not yet reported, paragraph 77; and Case C-222/04, referred to above in footnote 19, paragraph 131, and the case law cited.
Glej zlasti sodbe Sodišča z dne 8. novembra 2001 v zadevi Adria-Wien Pipeline in Wietersdorfer & Peggauer Zementwerke, C-143/99, Recueil, str. I-8365, točka 38; z dne 15. julija 2004 v zadevi Španija proti Komisiji, C-501/00, ZOdl., str. I-6717, točka 90 in navedena sodna praksa; z dne 15. decembra 2005 v zadevi Italija proti Komisiji, C-66/02, še neobjavljeno v ZOdl., točka 77, in zadevi Ministero dell'Economia e delle Finanze proti Cassa di Risparmio di Firenze, navedeno zgoraj v opombi 19, točka 131 in navedena sodna praksa.
Judgment of the Court of First Instance in Case T-214/95 Het Vlaamse Gewest v Commission [1998] ECR II-717.
Sodba Sodišča prve stopnje z dne 30. aprila 1998 v zadevi Vlaamse Gewest proti Komisiji, T-214/95, Het Vlaamse Gewest proti Komisiji, Recueil, str. II-717.
Judgment in Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraph 11.
Sodba z dne 17. septembra 1980 v zadevi Philip Morris proti Komisiji. 730/79, Recueil, str. 2671, točka 11.
Case C-222/04, cited above in footnote 19, not yet reported, paragraph 112.
Sodba v zadevi Ministero dell'Economia e delle Finanze proti Cassa di Risparmio di Firenze, navedena zgoraj v opombi 19, še neobjavljena v ZOdl., točka 112.
See the interview with Carlo Thelen, a member of the Luxembourg Chamber of Commerce, published in the International Herald Tribune on 9 February 2006.
Glej intervju s Carlom Thelenom, članom luksemburške gospodarske zbornice, objavljen v International Herald Tribune 9. februarja 2006.
Judgment of the Court of Justice in Case C-307/97 Saint-Gobain [1999] ECR I-6161.
Sodba Sodišča z dne 21. septembra 1999 v zadevi Saint-Gobain, C-307/97, Recueil. str. I-6161.
Judgment of the Court of Justice in Case C-159/01 Netherlands v Commission, not yet reported, paragraph 51 and the case law cited.
Sodba Sodišča z dne 29. aprila 2004 v zadevi Nizozemska proti Komisiji, C-159/01, še neobjavljena v Recueil, točka 51 in navedena sodna praksa.
Judgment of the Court of Justice in Case C-156/98 Germany v Commission [2000] ECR I-6857.
Sodba z dne 19. septembra 2000 v zadevi Nemčija proti Komisiji, C-156/98, Recueil, str. I-6857.
Joined Cases C-182/03 and C-217/03 Kingdom of Belgium and Forum 187 asbl v Commission, not yet reported, paragraphs 150-154.
Sodba Sodišča z dne 22. junija 2006 v zadevi Belgija in Forum 187 Asbl proti Komisiji, C-182/03 in C-217/03, še neobjavljena v ZOdl., točke od 50 do 154.
Where the aggregate amount of interest paid to bond or security holders for the financial year concerned is more than EUR 2,4 million, the tax is calculated according to a specific schedule including 3 % of the interest paid, 1,8 % of the dividends, fees and remunerations up to an aggregate distribution amount of EUR 1,2 million, and 0,1 % of any dividends, fees and remunerations in excess thereof.
Kadar skupni znesek obresti, plačanih imetnikom obveznic ali vrednostnih papirjev za zadevno poslovno leto, znaša najmanj 2,4 milijona EUR, se davek izračuna po lestvici, ki vključuje 3 % plačanih obresti, 1,8 % dividend, nagrad in prejemkov v višini skupnega razdeljenega zneska, ki znaša 1,2 milijona EUR, in 0,1 % zneska dividend, nagrad in prejemkov, ki presegajo ta prag.
Where the aggregate amount of interest paid to bond or security holders for the financial year is less than EUR 2,4 million, the tax is calculated according to a different schedule including 3 % of the interest paid, 3 % of the dividends, fees and remunerations up to an amount equal to the difference between EUR 2,4 million and the aggregate amount of interest paid, 1,8 % of the surplus dividends up to EUR 1,2 million, and 0,1 % of any dividends, fees and remunerations in excess thereof.
Kadar skupni znesek obresti, plačanih imetnikom obveznic ali vrednostnih papirjev za zadevno poslovno leto, znaša manj kot 2,4 milijona EUR, se davek izračuna po drugačni lestvici, ki vključuje 3 % plačanih obresti, 3 % dividend, nagrad in prejemkov v višini skupnega zneska, ki je enak razliki med 2,4 milijona EUR in skupnim zneskom plačanih obresti, 1,8 % deleža dividend, ki presegajo ta prag, v višini 1,2 milijona EUR, in 0,1 % zneska preostanka dividend, nagrad in prejemkov, ki presegajo ta prag.
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 225, 20.8.1990, p. 6), as amended by Directive 2003/123/EC of 22 December 2003; and Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ L 157, 26. 6.2003, p. 49).
Direktiva Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic (UL L 225, 20.8.1990, str. 6), kakor je bila spremenjena z Direktivo Sveta 2003/123/ES z dne 23. decembra 2003, in Direktiva Sveta 2003/49/ES z dne 3. junija 2003 o skupnem sistemu obdavčevanja plačil obresti ter licenčnin med povezanimi družbami iz različnih držav članic (UL L 157, 26.6.2003, str. 49).
on State aid C 11/06 (ex N 127/05) which Italy is planning to implement for AEM Torino
o državni pomoči C 11/06 (prej N 127/05), ki jo namerava Italija odobriti v korist AEM Torino
(notified under document number C(2006) 5276)
(notificirano pod dokumentarno številko C(2006) 5276)
Having called on interested parties to submit their comments pursuant to the provision(s) cited above,
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu s zgoraj navedenimi določbami,
By letter dated 21 March 2005, Italy notified the Commission of the aid it intended to grant to AEM Torino for the stranded costs in the energy sector.
V dopisu z dne 21. marca 2005 je Italija Komisijo uradno obvestila o pomoči, ki jo je nameravala odobriti v korist podjetja AEM Torino za nepovratne stroške (imenovane „nasedli stroški“) v energetskem sektorju.
The Commission asked supplementary information with letters dated 4 May 2005, 19 July 2005, and 14 November 2005. Italy provided the Commission with further information by letters dated 27 June 2005, 5 July 2005, 3 October 2005, 1st February 2006.
Komisija je z dopisi z dne 4. maja, 19. julija in 14. novembra 2005 zaprosila za dodatne informacije, ki jih je Italija predložila v dopisih z dne 27. junija, 5. julija in 3. oktobra 2005 ter 1. februarja 2006.
By letter dated 4 April 2006, the Commission informed Italy that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid.
Z dopisom z dne 4. aprila 2006 je Komisija uradno obvestila Italijo o svoji odločitvi, da sproži postopek iz člena 88(2) Pogodbe ES.
Italy did not reply to the letter of the Commission and provided no observations in the procedure.
Italija na dopis Komisije ni odgovorila.
The Commission decision to initiate the procedure was published in the Official Journal of the European Union.
Ta odločitev Komisije, da sproži postopek preiskave, je bila objavljena v Uradnem listu Evropske unije.
The Commission received no comments from AEM Torino. No other interested parties submitted observation either.
Komisija ni prejela pripomb niti od podjetja AEM Torino, niti od drugih zainteresiranih strank.
DESCRIPTION OF THE MEASURE
OPIS POMOČI
The measure is based on a similar measure approved by the Commission on 1 December 2004.
Podjetje AEM Torino je t.i. azienda municipalizzata (podjetje v lasti lokalnih javnih organov), ki svoje dejavnosti izvaja predvsem v energetskem sektorju. Ta pomoč temelji na podobnem ukrepu, ki ga je odobrila Komisija.
The amount of the aid is EUR 16,338 million, to be given in the form of grants.
Znesek pomoči v višini 16,338 milijonov EUR je treba izplačati v obliki donacij.
Italy indicated its intention to submit an annual report on the implementation of the measure.
Italija je izrazila namen, da bo predložila letno poročilo o izvajanju tega ukrepa.
Italy indicated that the measure under assessment cannot be cumulated with any other aid.
Italija je sporočila, da se zadevni ukrep ne more kumulirati z nobeno drugo pomočjo.
CUMULATION AND THE DEGGENDORF JURISPRUDENCE
KUMULACIJA IN SODNA PRAKSA DEGGENDORF
On 5 June 2002, the Commission has taken a negative decision on State aid granted by Italy to public utilities owned by local public administrative bodies (hereinafter, ‘municipalizzate’) in the form of tax exemptions and subsidised loans to public utilities with a majority public capital holding (State aid C 27/99, ex NN 69/98).
Komisija je 5. junija 2002 sprejela negativno odločitev o državni pomoči (C 27/99, prej NN 69/98), ki jo je Italija v obliki davčnih oprostitev in subvencioniranih posojil dodelila javnim storitvenim podjetjem z večinskim kapitalskim deležem, ki so v lasti lokalnih javnih organov (imenovanih aziende municipalizzate).
The Commission decision declared such non-notified schemes unlawful and incompatible and imposed to the Italian State to recover any possible amount disbursed under those schemes.
Komisija je v tej odločitvi izjavila, da so take nepriglašene sheme pomoči nezakonite in nezdružljive, odredila pa je tudi, da mora Republika Italija izterjati vse zneske, ki so bili izplačani v tem okviru.
The recovery process has been very slow.
Postopek izterjave je bil zelo počasen.
Italy has adopted Law 18 April 2005, n. 62 whose article 27 provides for the recovery of the aid granted to the municipalizzate in application of the Commission decision.
V členu 27 zakona št. 62 z dne 18. aprila 2005, ki ga je sprejela Italija, je pri uporabi zgoraj navedene odločitve Komisije predvidena izterjava pomoči, dodeljene podjetjem, imenovanim aziende municipalizzate.
However, beneficiaries can be allowed to repay the aid in instalments, over a period of 24 months. Such provision has been enforced by a decision taken by the Agenzia delle Entrate on 1 June 2005.
Vendar se lahko upravičencem dovoli, da povrnejo znesek pomoči po obrokih v obdobju 24 mesecev, to določbo pa je odobrila Davčna uprava (Agenzia delle entrate) z odločitvijo z dne 1. junija 2005.
According to its own submissions in the pending Case T-297/02 ACEA v Commission, AEM Torino has benefited from the aid schemes assessed in the Commission Decision 2003/193/EC, both by benefiting from the tax exemptions in 1997, 1998 and 1999 and by receiving subsidised loans from the Cassa Depositi e Prestiti.
V skladu s pripombami, predloženimi v tekoči zadevi T 297/02 ACEA/Komisija, je podjetje AEM Torino izjavilo, da je imelo koristi od shem pomoči, ki so predmet Odločbe 2003/193/ES, in sicer v obliki davčnih oprostitev v letih 1997, 1998 in 1999 ter subvencioniranih posojil, ki jih je odobrila Cassa depositi e prestiti.