natgillin/translations-raw huggingface dataset:
Contrary to the EUR 9,25 million rescue loan transferred to NK, this loan was not converted into equity.
V nasprotju s posojilom za reševanje v višini 9,25 milijona EUR, ki je bilo preneseno na družbo NK, to posojilo ni bilo preoblikovano v lastniški kapital.
Therefore, the measure continues to rank as rescue aid.
Zato ukrep šteje kot pomoč za reševanje.
According to point 23(d) of the guidelines, the Member State concerned has to communicate to the Commission, not later than six months after the rescue aid measure has been authorised, a restructuring plan or a liquidation plan or proof that the loan has been reimbursed in full.
V skladu s točko 23(d) Smernic mora država članica Komisiji v šestih mesecih po odobritvi pomoči za reševanje predložiti načrt za prestrukturiranje, načrt za likvidacijo ali dokazilo, da je bilo posojilo v celoti vrnjeno.
In this case, the companies concerned went into bankruptcy soon after the communication of the restructuring plan.
V obravnavani zadevi so zadevne družbe kmalu po predložitvi načrta za prestrukturiranje Komisiji prišle v stečaj.
The Commission was, therefore, not in a position to authorise such plan.
Komisija zato ni mogla odobriti načrta.
However, the Dutch authorities informed the Commission that the formal bankruptcy and liquidation proceedings had commenced.
Vendar pa so nizozemski organi Komisijo obvestili, da se je začel formalni stečajni in likvidacijski postopek.
This is in line with point 25(d) of the guidelines, which, as an alternative to the full reimbursement of the loan or the presentation of a restructuring plan, requires the communication of a liquidation plan.
To je v skladu s točko 23(d) Smernic, na podlagi katere se kot alternativa vračilu posojila v celoti ali predložitvi načrta za prestrukturiranje zahteva predložitev načrta likvidacije.
The Commission authorises such liquidation plan provided that the following two conditions are met:
Komisija je odobrila načrt likvidacije, vendar je postavila dva pogoja:
the Netherlands registers its EUR 35,75 million claim on KH and/or OK as a creditor in the bankruptcy proceedings with the curator; and
Nizozemska mora kot upnik v stečajnem postopku pri stečajnem upravitelju vložiti zahtevek do družbe KH in/ali OK v višini 35,75 milijona EUR; in
the Netherlands ensures that the company is liquidated in a manner that would put an end to the distortion of competition, i.e. the activities of the undertakings concerned should end and their assets should be sold on market terms as soon as possible.
Nizozemska mora zagotoviti, da bo družba likvidirana na tak način, da se konča izkrivljanje konkurence, kar pomeni, da se morajo dejavnosti zadevnih družb opustiti in njihova sredstva čim prej prodati po tržnih pogojih.
It is generally speaking the case that the sale of an undertaking as a whole involves the risk of the aid that has been granted being transferred to whoever acquires the undertaking.
Na splošno velja, da prodaja celotnega podjetja vsebuje tveganje, da se dodeljena pomoč prenese na tistega, ki pridobi podjetje.
That risk is reduced if only the undertaking's assets are sold.
To tveganje se zmanjša, če se prodajo le sredstva podjetja.
Concerning the old loans granted to KH upon incorporation
Stara posojila, ki so bila odobrena ob ustanovitvi družbe KH
Despite the fact that the old state loans granted to KH are outside the scope of the restructuring aid package and of the present procedure, the Commission wishes to make its position clear in order to help prevent any further conflicts arising in the present case between the Community rules on state aid and the application of national law by the competent courts, as happened with regard to the measure outlined in paragraphs (43) to (46) above.
Čeprav stara državna posojila družbi KH ne spadajo v okvir paketa pomoči za prestrukturiranje in tega postopka, želi Komisija sporočiti svoje stališče, da bi v obravnavani zadevi pomagala preprečiti nadaljnja nasprotja med pravili Skupnosti glede državne pomoči in uporabo nacionalne zakonodaje s strani pristojnih sodišč, kakor se je zgodilo v zvezi z ukrepom, opisanim v uvodnih izjavah (43) do vključno (46).
Its position is being made clear more specifically in relation to the legal proceedings brought before the Dutch court outlined in paragraphs (52) to (55) below.
To stališče zadeva zlasti v uvodnih izjavah (52) do vključno (55) pojasnjeni pravni postopek, ki teče pred nizozemskim sodiščem.
Under the notified restructuring plan, by 2016 KH was to repay in full old loans amounting to EUR 41 million, including a conditional EUR 17 million current account credit facility (hereinafter ‘credit facility’), which had been granted on market terms by the state in 2002 in the wake of KH's incorporation and is outside the scope of the restructuring aid package.
V okviru priglašenega načrta za prestrukturiranje mora KH do leta 2016 v celoti vrniti stara posojila v višini 41 milijonov EUR, vključno s pogojnim kontokorentnim kreditom v višini 17 milijonov EUR (v nadaljevanju „kreditni instrument“), ki ga je država leta 2002 po ustanovitvi družbe KH odobrila po tržnih pogojih in ne spada v obseg paketa pomoči za prestrukturiranje.
By letter of February 2006, the Netherlands informed the Commission that, in the context of KH and OK's bankruptcy proceedings, the curators had asked the competent national courts to order the state to pay in full the credit facility, which had been frozen by the state in the wake of the suspension of payments pending the bankruptcy of KH and OK in February 2005.
V dopisu iz meseca februarja 2006 je Nizozemska obvestila Komisijo, da so stečajni upravitelji v okviru stečajnih postopkov družb KH in OK zaprosili pristojni nacionalni sodišči, da državi naložita celotno plačilo kreditnega instrumenta, ki ga je država februarja 2006 zamrznila po odobritvi odloga plačila v pričakovanju stečaja družb KH in OK.
The Commission notes that the above matter is under the jurisdiction of the competent national court, which will have to establish whether the state's decision was in line with the terms and conditions set forth in the credit facility termination agreement.
Komisija se zaveda, da navedena zadeva spada v področje pristojnosti pristojnega nacionalnega sodišča, ki bo moralo ugotoviti, ali je bila odločitev države skladna z dogovorom o prenehanju kreditnega instrumenta.
The Commission takes the position that if the state's decision was in line with the agreement, then the competent court must uphold the state's decision and dismiss the curators' claim.
Komisija zavzema stališče, da mora pristojno sodišče v primeru, da je bila odločitev države skladna z dogovorom, to odločitev potrditi in zavrniti zahtevek stečajnih upraviteljev.
If, however, the court should decide that, despite the fact that the state complied with its contractual rights and obligations, the state still must pay the full amount of the credit facility to the curators, in the framework of the said bankruptcy proceedings, such a decision could be deemed to be tantamount to granting new state aid to KH's creditors, and it would have to be notified to the Commission in accordance with Article 88(3) of the Treaty.
Vendar pa v primeru ugotovitve sodišča, da mora država kljub temu, da je spoštovala svoje pogodbene pravice in obveznosti, v okviru stečajnega postopka vseeno izplačati stečajnim upraviteljem celotni znesek kreditnega instrumenta, taka odločitev šteje kot dodelitev nove državne pomoči v dobro upnikov družbe KH in jo je treba priglasiti Komisiji v skladu s členom 88(3) Pogodbe ES.
CONCLUSIONS
7 SKLEPNA UGOTOVITEV
In the light of the foregoing, the Commission has found that the measure under review constitutes state aid within the meaning of Article 87(1) of the Treaty.
Ob upoštevanju navedenega Komisija ugotavlja, da proučeni ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe ES.
The information submitted by the Dutch authorities, whether or not during the formal investigation, has confirmed that the restructuring aid which the Netherlands intends to grant to KH, by means of transforming the EUR 45 million rescue loan and interest due thereon into equity capital, does not fulfil the requirements of the Community guidelines and is therefore not in accordance with Article 87(3)(c) of the Treaty.
Informacije, ki so jih priskrbeli nizozemski organi med formalnim postopkom preiskave ali zunaj njega, so potrdile, da pomoč za prestrukturiranje, ki jo Nizozemska namerava dodeliti družbi KH v obliki preoblikovanja posojila za reševanje v višini 45 milijonov EUR in pripadajočih obresti v lastniški kapital, ne izpolnjuje zahtev iz Smernic Skupnosti in zato ni skladna s členom 87(3)(c) Pogodbe ES.
In so far as the aid measure has already been implemented through conversion of the EUR 9,25 million loan transferred to NK into equity capital, this must be recovered,
Kolikor je bil ukrep že izveden, s tem da se je posojilo za reševanje v višini 9,25 milijona EUR, ki je bilo preneseno na družbo NK, preoblikovalo v lastniški kapital, se mora to posojilo vrniti.
The state aid measure in the form of restructuring aid for KG Holding NV amounting to EUR 45 million does not fulfil the requirements of the Community guidelines on state aid for rescuing and restructuring firms in difficulty and is therefore incompatible with the common market.
Ukrep pomoči Nizozemske v obliki pomoči za prestrukturiranje v dobro družbe KG Holding NV v višini 45 milijonov EUR ne izpolnjuje zahtev iz Smernic Skupnosti o pomoči za reševanje in prestrukturiranje podjetij v težavah in zato ni združljiv s skupnim trgom.
The Netherlands shall take all necessary measures to recover from KG Holding NV and Kliq BV that part of the aid referred to in Article 1 that was transferred as a EUR 9,25 million rescue loan by KG Holding NV to its subsidiary Kliq BV, plus any interest.
Nizozemska sprejme vse potrebne ukrepe, da družbi KG Holding NV in Kliq BV vrneta del pomoči, navedene v členu 1, ki se je kot posojilo za reševanje v višini 9,25 milijona EUR prenesla z družbe KG Holding NV na hčerinsko družbo Kliq BV in je bila preoblikovana v lastniški kapital, vključno s pripadajočimi obrestmi.
Recovery shall be effected without delay and in accordance with the procedures of national law, provided that they allow the immediate and effective implementation of this Decision.
Znesek se povrne nemudoma in v skladu s postopki nacionalnega prava, kolikor ti postopki dopuščajo takojšnjo in dejansko izvršbo te odločbe.
The amount to be recovered shall bear interest from the date on which the individual parts thereof were first put at the disposal of the beneficiaries until the date of their actual recovery.
Znesek, ki ga je treba vrniti, vključuje pripadajoče obresti od datuma, ko so bili posamezni deli zneska dani na voljo upravičencem, do datuma njihovega dejanskega povračila.
The interest to be recovered pursuant to paragraph 3 shall be calculated in accordance with the methods set out in Articles 9 and 11 of Commission Regulation (EC) No 794/2004.
V členu 3 navedene obresti se izračunajo v skladu s členoma 9 in 11 Uredbe Komisije (ES) št. 794/2004.
The Netherlands shall inform the Commission, within two months of notification of this Decision, of the measures planned and already taken to comply with it.
Nizozemska v dveh mesecih po uradnem obvestilu o tej odločbi obvesti Komisijo o načrtovanih in že sprejetih ukrepih, da bi bile izpolnjene zahteve iz te odločbe.
This Decision is addressed to the Netherlands.
Ta odločba je naslovljena na Kraljevino Nizozemsko.
OJ C 280, 12.11.2005, p. 2.
UL C 280, 12.11.2005, str. 2.
Given that the aid was notified before 10 October 2004, these guidelines remain applicable by virtue of point 103 of the new Community guidelines on state aid for rescuing and restructuring firms in difficulty (OJ C 244, 1.10.2004, p. 2).
Ker je bil ukrep pomoči priglašen pred 10. oktobrom 2004, zanj veljajo te smernice v skladu s točko 103 novih Smernic Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah (UL C 244, 1.10.2004, str. 2).
Upon incorporation the company's name was N.V. Kliq, and in the second half of 2003 it was changed to KG Holding NV.
Družba je bila ustanovljena pod imenom NV Kliq, ki je bilo v drugi polovici leta 2003 spremenjeno v KG Holding N.V.
OJ C 33, 6.2.2004, p. 8.
UL C 33, 6.2.2004, str. 8.
In order to perform this task, under the restructuring plan NK took over the assets, liabilities and part of the staff of OK whilst acquiring the outstanding reintegration contracts.
Za opravljanje te naloge je v okviru načrta za prestrukturiranje hčerinska družba NK prevzela sredstva in obveznosti ter del osebja hčerinske družbe OK in pridobila obstoječe pogodbe za storitve ponovnega vključevanja na trg dela.
Regulation amended by the Act of Accession of 2003.
Uredba, kakor je bila spremenjena z Aktom o pristopu iz leta 2003.
All the old loans were granted on market terms.
Treba je spomniti, da so bila stara posojila odobrena po tržnih pogojih.
Kliq Reintegratie [Old Kliq (OK)]
Kliq Reintegratie [Oud Kliq (OK)]
Section 3.2. (points 28 to 63) of the guidelines, and in particular points 30 to 47, describe the conditions which must be met in order for the Commission to authorise restructuring aid.
V delu 3.2 (točke 28 do vključno 63) Smernic in zlasti v točkah 30 do vključno 47 so navedeni pogoji, ki jih mora izpolnjevati pomoč za prestrukturiranje, da jo Komisija lahko odobri.
The conversion took place on 22 August 2005. The conversion can therefore be regarded as partial implementation of the notified measure.
Preoblikovanje se je izvedlo 22. avgusta 2005 in se zato lahko šteje kot delna izvedba priglašenega ukrepa.
The Netherlands shall register its claim of EUR 35,75 million on the KG Holding NV and/or Kliq Reïntegratie as a creditor in the bankruptcy proceedings with the curator. The Netherlands shall ensure that the undertakings are liquidated in a manner that will put an end to the distortion of competition, with the activities of the undertakings concerned being terminated and their assets sold on market terms as soon as possible.
Nizozemska mora prijaviti svoj zahtevek do družbe KG Holding NV in/ali Kliq Reïntegratie v višini 35,75 milijona EUR kot upnik v stečajnem postopku pri stečajnem upravitelju; Nizozemska mora zagotoviti, da bodo družbe likvidirane na tak način, da se konča izkrivljanje konkurence, kar pomeni, da se morajo dejavnosti zadevnih družb opustiti in njihova sredstva čim prej prodati po tržnih pogojih.
on aid scheme C 3/2006 implemented by Luxembourg for ‘1929’ holding companies and ‘billionaire’ holding companies
o državni pomoči C 3/2006 Luksemburga za „holdinške družbe 1929“ in „holdinške družbe milliardaires“
(notified under document number C(2006) 2956)
(notificirano pod dokumentarno številko C(2006) 2956)
Having invited interested parties to submit their comments in accordance with the above-mentioned provisions,
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedenimi členi,
In 1997 the Council adopted a Code of Conduct for Business Taxation with a view to tackling harmful tax competition.
Svet je leta 1997 sprejel Kodeks ravnanja pri obdavčitvi podjetij za boj proti škodljivi davčni konkurenci.
In accordance with the commitments made under the Code, in 1998 the Commission published a notice on the application of state aid rules to measures relating to direct business taxation emphasising its determination to apply those rules rigorously and to respect the principle of equal treatment.
Komisija je v skladu z obveznostmi, sprejetimi v okviru tega kodeksa, leta 1998 objavila Obvestilo o uporabi pravil o državni pomoči za ukrepe v zvezi z neposredno obdavčitvijo ustvarjenega dohodka, s katerim je potrdila odločenost, da bo strogo uporabljala ta pravila in spoštovala načela enake obravnave.
The present proceeding is to be seen in the context of that notice.
Ta postopek spada v okvir tega obvestila.
By letter of 12 February 1999 (D/50716), the Commission requested Luxembourg to furnish it with preliminary information on companies exempted from taxes under a 1929 Law.
V dopisu D/50716 z dne 12. februarja 1999 je Komisija zaprosila Luksemburg, naj ji posreduje predhodne informacije o „družbah, oproščenih davkov na podlagi zakona iz leta 1929“.
By letter of 26 March 1999 (A/32604), the Luxembourg authorities provided a description of the 1929 scheme of exemption for holding companies (hereinafter called ‘exempt 1929 holding companies’), as amended by the Law of 29 December 1971 and the Law of 30 November 1978.
V dopisu A/32604 z dne 26. marca 1999 so luksemburški organi posredovali opis ureditve davka oproščenih finančnih holdingov (holdinških družb) iz leta 1929 (v nadaljnjem besedilu „davkov oproščene holdinške družbe 1929“), kakor je bila spremenjena z „zakonom z dne 29. decembra 1971“ in „zakonom z dne 30. novembra 1978“.
By letter of 5 July 2000 (D/53671), the Commission requested Luxembourg to provide further information on exempt 1929 holding companies, including information on the Law of 17 December 1938 on the arrangements applicable to so-called billionaire holding companies (hereinafter called ‘exempt billionaire holding companies’).
V dopisu D/53671 z dne 5. julija 2000 je Komisija od Luksemburga zahtevala dodatne informacije o davkov oproščenih holdinških družbah 1929, in zlasti o „zakonu z dne 17. decembra 1938 o ureditvi holdinških družb milliardaires“ (v nadaljnjem besedilu „davkov oproščene holdinške družbe milliardaires“).
By letter of 20 July 2000 (A/36150), the Luxembourg authorities provided the further information requested.
V dopisu A/36150 z dne 20. julija 2000 so luksemburški organi posredovali zahtevane dodatne informacije.
By letter of 26 March 2001 (D/51279), the Commission requested additional information, including the texts of the laws establishing the tax schemes in favour of exempt 1929 holding companies and exempt billionaire holding companies.
V dopisu D/51279 z dne 26. marca 2001 je Komisija zahtevala dodatne informacije, med drugim zlasti besedilo zakonov o davčnih ureditvah za davkov oproščene holdinške družbe 1929 in davkov oproščene holdinške družbe milliardaires.
By letter of 11 May 2001 (A/33928), the Luxembourg authorities provided the information requested.
V dopisu A/33928 z dne 11. julija 2001 so luksemburški organi posredovali zahtevane informacije.
By letter of 11 February 2002 (D/50571), the Commission informed the Luxembourg authorities of its preliminary views about the possible aid nature of Luxembourg's tax provisions, and invited them to submit their comments in accordance with the cooperation procedure with respect to existing aid schemes introduced by Article 17(2) of Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 [now Article 88] of the EC Treaty.
V dopisu D/50571 z dne 11. februarja 2002 je Komisija obvestila luksemburške organe, da bo za predhodno oceno obravnavala ta ukrep kot pomoč, in jih pozvala, naj predložijo svoje pripombe v skladu s postopkom sodelovanja v zvezi z veljavnimi shemami pomoči, ki ga uvaja člen 17(2) Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 [zdaj člen 88] Pogodbe ES.
Following a meeting with the Commission on 19 April 2002, the Luxembourg authorities provided the requested comments by letter of 2 May 2002 (A/33288).
Po srečanju Komisije in luksemburških organov 19. aprila 2002 so slednji v dopisu A/33288 z dne 2. maja 2002 posredovali zahtevane informacije.
A second meeting took place between the Luxembourg authorities and the Commission on 17 October 2002.
Drugo srečanje navedenih organov in Komisije je bilo 17. oktobra 2002.
With a view to finalising the preliminary examination of the scheme in question pursuant to the procedure laid down in Article 17(2) of Regulation (EC) No 659/1999, the Commission requested Luxembourg by letter of 9 March 2004 (A/51743) to update the information concerning the scheme by submitting all new proposed or approved provisions relating to the tax treatment of exempt 1929 holding companies.
V dopisu A/51743 z dne 9. marca 2004 je Komisija od Luksemburga zahtevala, naj posodobi informacije o zadevni ureditvi, tako da ji posreduje vse predlagane ali že sprejete nove določbe o davčni obravnavi davkov oproščenih holdinških družb 1929, da bo zaključila predhodno preučitev navedene ureditve v skladu s postopkom iz člena 17(2) Uredbe (ES) št. 659/1999.
By letter of 6 May 2004, Luxembourg submitted the requested information to the Commission.
V dopisu z dne 6. maja 2004 je Luksemburg Komisiji posredoval zahtevane informacije.
On 15 September 2004, a third meeting took place between the Luxembourg authorities and the Commission during which the Commission was informed of certain aspects of draft law No 5231 proposing certain amendments to the Law of 31 July 1929 on the exempt 1929 holding companies tax scheme.
Na tretjem srečanju luksemburških organov in Komisije 15. septembra 2004 je bila Komisija obveščena o nekaterih elementih v zvezi z osnutkom zakona št. 5231 o nekaterih predlaganih spremembah zakona z dne 31. julija 1929 o davčni ureditvi za davkov oproščene holdinške družbe 1929.
By letter of 4 May 2005 (D/53536), the Commission asked to be provided with any information on the approval, on 19 April 2005, of draft law No 5231 so that it could complete the preliminary assessment of the scheme in question.
V dopisu D/53536 z dne 4. maja 2005 je Komisija zahtevala, naj se ji posredujejo vse informacije v zvezi z osnutkom zakona št. 5231, odobrenega 19. aprila 2005, da bi dopolnila predhodno oceno zadevne ureditve.
By letters of 1 June 2005 (A/34536) and 23 June 2005 (A/35047), the Luxembourg authorities submitted the requested information to the Commission.
V dopisih z dne 1. junija 2005 (A/34536) in 23. junija 2005 (A/35047) so luksemburški organi Komisiji posredovali zahtevane informacije.
By letter of 11 July 2005 (D/55311), the Commission informed Luxembourg that it had come to the conclusion as part of its preliminary assessment that the scheme in question (as amended following the approval by the Luxembourg Parliament on 19 April 2005 of draft law No 5231, which had become the Law of 21 June 2005 amending Article 1 of the Law of 31 July 1929 on the holding companies tax scheme) constituted aid incompatible with the common market.
V dopisu z dne 11. julija 2005 (D/55311) je Komisija obvestila Luksemburg predvsem o tem, da v predhodni oceni meni, da je zadevna ureditev (kakor je bila spremenjena z osnutkom zakona št. 5231, ki ga je odobril Parlament 19. aprila 2005 in je postal zakon z dne 21. junija 2005 o spremembi člena 1 zakona z dne 31. julija 1929 o davčni ureditvi za finančne holdinške družbe) pomoč, ki je nezdružljiva s skupnim trgom.
On 25 July 2005, a fourth meeting took place between the Luxembourg authorities and the Commission during which the matter was examined in the light inter alia of the amendments made to the scheme in question by the Law of 21 June 2005.
Dne 25. julija 2005 je bilo četrto srečanje navedenih organov in Komisije, na katerem so zadevo preučili predvsem z vidika sprememb zadevne ureditve, sprejetih z zakonom z dne 21. junija 2005.
By letter of 28 July 2005 (D/55780), the Commission informed Luxembourg of its preliminary assessment that the Law of 31 July 1929, as amended by the Law of 21 June 2005, was in the nature of aid incompatible with the common market and invited Luxembourg to submit its comments pursuant to Article 17(2) of Regulation (EC) No 659/1999.
V dopisu z dne 28. julija 2005 (D/55780) je Komisija Luksemburg obvestila o predhodni oceni, da je zakon z dne 31. julija 1929, kakor je bil spremenjen z zakonom z dne 21. junija 2005, pomoč, ki je nezdružljiva s skupnim trgom, in pozvala Luksemburg, naj predloži pripombe na podlagi člena 17(2) Uredbe (ES) št. 659/1999.
By letters of 5 September 2005 (D/56729) and 19 September 2005 (D/57172), the Commission urged the Luxembourg authorities to send the requested comments.
V dopisih z dne 5. septembra 2005 (D/56729) in 19. septembra 2005 (D/57172) je Komisija luksemburške organe zaprosila, naj ji posredujejo zahtevane pripombe.