natgillin/translations-raw huggingface dataset:
Moreover, the periods of applicability of the measures were not subsequent.
Poleg tega se ukrepi niso uporabljali naknadno.
The Greek authorities confirmed, as mentioned above, that the provisions of Article 2, Law 3220/2004 essentially aim to complement Law 2601/1998, which received Commission approval in 1999 in the framework of Case No NN 59/A/1998, as a national regional development system, pursuant to the RAG [93].
Grški organi so, kot je omenjeno zgoraj, potrdili, da je bistveni cilj določb člena 2 zakona 3220/2004 dopolniti zakon 2601/1998, ki ga je Komisija leta 1999 v primeru NN 59/A/1998 v skladu s smernicami RAG [93] odobrila kot nacionalni sistem za regionalni razvoj.
It should be noted that Law 2601/1998 has been repealed as from February 2005.
Opozoriti je treba, da je bil zakon 2601/1998 februarja 2005 razveljavljen.
Nevertheless, the Commission notes that this measure is new aid.
Kljub temu Komisija ugotavlja, da je ta ukrep nova pomoč.
First of all, Law 3220/2004 applies to a set of projects in a number of sectors.
Prvič, zakon 3220/2004 velja za vrsto projektov v številnih sektorjih.
It refers to the list of eligible sectors and projects given in Article 3 of Law 2601/1998.
Sklicuje se na seznam upravičenih sektorjev in projektov iz člena 3 zakona 2601/1998.
However, it does not explicitly state that it amends the latter.
Vendar pa v njem ni izrecno navedeno, da spreminja zakon 2601/1998.
Moreover, the two provisions were in force in parallel, as Law 3220/04 entered into force on 28 January 2004 and the aid measure under the Law 2601/1998 expired on 23 December 2004, while Law 2601/1998 was repealed as from February 2005.
Poleg tega sta ti določbi veljali vzporedno, saj je zakon 3220/04 začel veljati 28. januarja 2004, ukrep pomoči po zakonu 2601/1998 pa je prenehal veljati 23. decembra 2004, medtem ko je bil zakon 2601/1998 razveljavljen februarja 2005.
Finally, although the period during which the funds were created under the two schemes did not overlap, the periods during which the measures applied overlapped, as both laws applied for the profits of years 2003 and 2004.
Čeprav se obdobja, v katerih so bili v skladu z obema shemama ustanovljeni skladi, niso prekrivala, pa so se prekrivala obdobja uporabe ukrepov, saj sta oba zakona veljala za dobiček iz let 2003 in 2004.
The fact that the two measures were applied in parallel demonstrates that one did not amend or replace the other.
Dejstvo, da sta se oba ukrepa uporabljala vzporedno, kaže, da eden od ukrepov ni spremenil ali nadomestil drugega.
Therefore, temporarily this measure is not pure replacement or continuation of the measure approved under NN Case No 59/A/1998 [94], but represents a separate aid scheme.
Zato ta ukrep trenutno ni samo nadomestilo ali nadaljevanje ukrepa, odobrenega v primeru NN 59/A/1998 [94], ampak pomeni ločeno shemo pomoči.
Secondly, the procedure for granting the aid has been changed, which has consequences on the conditions the companies have to comply with in order to obtain the aid.
Drugič, spremenjen je bil postopek za dodelitev pomoči, kar vpliva na pogoje, ki jih morajo izpolnjevati podjetja, da dobijo pomoč.
Under Law 2601/1998 it was necessary to apply for the aid to the Greek authorities, which had to approve the application before the aid was granted.
V skladu z zakonom 2601/1998 je bilo treba prošnjo za pomoč nasloviti na grške organe, ki so morali pred dodelitvijo pomoči ugoditi prošnji.
Under the approval decision for 2601/1998 [95], the Greek authorities committed themselves to verifying the limits for cumulation and combination of aid, the respect of the 1996 R&D Framework, the 1994 environmental guidelines, the exclusion of transport equipment in the transport sector and the exclusion of export aid.
Odločba o odobritvi zakona 2601/1998 [95] grške organe zavezuje, da preverijo omejitve glede kumulacije in kombinacije pomoči, upoštevanje okvira R&R iz leta 1996, okoljskih smernic iz leta 1994, izključitev opreme za prevoz v transportnem sektorju in izključitev izvozne pomoči.
Additionally, the authorities had the obligation and the possibility, after the reception of the application, of verifying these issues.
Poleg tega so imeli organi po prejemu prošnje dolžnost in možnost preveriti ta vprašanja.
Under Law 3220/2004 the creation of a special tax-exempt reserve was permitted directly on the basis of the income tax provisions without any obligation of the beneficiary to declare specific information about the eligible activities towards the Greek authorities.
V skladu z zakonom 3220/2004 je bilo oblikovanje posebne davkov oproščene rezerve dovoljeno neposredno na podlagi določb o davku na dohodek, ne da bi moral upravičenec grškim organom predložiti posebne podatke o upravičenih dejavnostih.
Neither had the Greek authorities the possibility of refusing the aid on the basis of the commitments they made in the procedure that led to the approval of the aid granted under Law 2601/1998.
Grški organi tudi niso imeli možnosti zavrniti pomoči na podlagi svojih obveznosti v postopku, ki se je končal z odobritvijo pomoči, dodeljene po zakonu 2601/1998.
According to the decision approving Law 2601/1998, the Greek authorities had to certify the completion of the investment in order to allow the formation of the untaxed reserve fund.
V skladu z odločbo o odobritvi zakona 2601/1998 so morali grški organi potrditi konec naložbe, preden so podjetja lahko oblikovala neobdavčeni rezervni sklad.
The beneficiaries thus had first to use own sources of financing before they were eligible for aid.
Upravičenci so morali tako najprej uporabiti svoja finančna sredstva, šele nato pa so bili upravičeni do pomoči.
No similar obligation can be found in Law 3220/2004.
Zakon 3220/2004 ne vsebuje podobne obveznosti.
Concerning the argument raised by the Greek authorities that at least in some cases, the aid could have been obtained under Law 2601/1998, it must be observed that this argument is irrelevant as the procedure under the new measure was different and lighter and the criteria for receipt of aid as well as the benefits of the aid for all potential beneficiaries were widened.
Glede utemeljitve grških organov, da je bilo vsaj v nekaterih primerih pomoč mogoče dobiti po zakonu 2601/1998, je treba pripomniti, da ta utemeljitev ni pomembna, saj je bil postopek za novi ukrep drugačen in lažji ter so bila merila za prejem pomoči in ugodnosti pomoči za vse morebitne upravičence manj stroga.
Material changes
Materialne spremembe
Firstly, according to the Commission decision in Case No NN 59/A/1998 [96], under Law 2601/1998, only initial investment with the only exception of operating aid for relocation into industrial zones was eligible, whereas under Law 3220/2004 operating aid including replacement investment can also be granted and other operating aid for any of the eligible activities.
Prvič, v skladu z odločitvijo Komisije v primeru NN 59/A/1998 [96] po zakonu 2601/1998 je bila do pomoči upravičena samo prvotna naložba, edina izjema je bila pomoč za tekoče poslovanje za preselitev na industrijska območja, medtem ko je po zakonu 3220/2004 mogoče dodeliti pomoč za tekoče poslovanje tudi za nadomestno naložbo in drugo pomoč za tekoče poslovanje za katero koli upravičeno dejavnost.
Under Law 2601/1998, the aided investment had to be maintained for five years, while Article 2(9) of Law 3220/2004 only requires maintaining the investment goods or the fixed assets provided for by Article 2(2) for three calendar years.
V skladu z zakonom 2601/1998 je moralo podjetje naložbo, za katero je prejelo pomoč, obdržati pet let, medtem ko je v členu 2(9) zakona 3220/2004 zahtevano samo, da podjetje investicijsko blago ali osnovna sredstva iz člena 2(2) obdrži tri koledarska leta.
Besides, under Law 2601/1998, four forms of aid were possible:
Poleg tega so bile v skladu z zakonom 2601/1998 mogoče štiri oblike pomoči:
direct grant linked to the initial investment;
neposredna pomoč, povezana s prvotno naložbo;
interest rebate in relation to medium/long-term loans (at least four years) raised in order to finance the initial investment;
vračilo obresti za srednjeročna/dolgoročna posojila (vsaj za štiri leta), najeta za financiranje prvotne naložbe;
grant in favour of leasing costs of new equipment;
pomoč za stroške najema nove opreme;
tax relief in the form of a tax-exempt fund equal to 40 % to 100 %, depending on sectors and geographical areas, of the amount of the eligible investment costs.
davčna oprostitev v obliki davkov oproščenega sklada v višini od 40 % do 100 % višine upravičenih stroškov za naložbe, odvisno od sektorjev in geografskih območij.
Law 3220/2004 does not provide for the first three forms of aid given above in paragraph 70(a), (b) and (c).
V zakonu 3220/2004 niso predvidene prve tri oblike pomoči iz zgornjih odstavkov 70(a), (b) in (c).
Moreover, the tax-free reserves can be used for all eligible expenditures up to 100 %, irrespective of the area and the amount of eligible investment costs.
Poleg tega je neobdavčene rezerve mogoče porabiti za vse upravičene odhodke v višini do 100 %, ne glede na področje in višino upravičenih stroškov za naložbe.
Secondly, the period during which the tax-exempt fund was set-up as compared to the moment of expenditure on eligible activities was changed.
Drugič, v primerjavi z rokom odhodkov za upravičene dejavnosti se je spremenilo obdobje, v katerem se ustanovi davkov oproščeni sklad.
Tax-exempt reserve funds under Law 2601/1998 could have been created in the year of expenditure on the eligible activity or up to 10 years later.
Po zakonu 2601/1998 je bilo davkov oproščene rezervne sklade mogoče ustanoviti v letu odhodkov za upravičeno dejavnost ali do deset let pozneje.
The funds under Law 3220/2004 could have been created in the one to three years before the expenditure on the eligible activity.
Po zakonu 3220/2004 pa bi se skladi lahko ustanovili eno do tri leta pred odhodki za upravičeno dejavnost.
The new measure is much more beneficial for cash flow purposes since it allows the undertakings to benefit from the tax exemption prior to the investment.
Novi ukrep je zaradi denarnega toka dosti ugodnejši, saj podjetjem omogoča, da davčno oprostitev uporabljajo pred naložbo.
Furthermore, the functioning of the measure has different consequences on beneficiaries' possibilities to engage in the eligible projects.
Poleg tega ukrep deluje tako, da različno vpliva na možnosti upravičencev, da se začno ukvarjati z upravičenimi projekti.
The number of beneficiaries of the new scheme may be increased by those companies, which under the previous measure had not had enough liquidity to finance their projects beforehand, but with the addition of the tax exemption they were able to do so.
Število upravičencev do nove sheme se lahko poveča zaradi tistih podjetij, ki v skladu s prejšnjim ukrepom niso bila dovolj likvidna, da bi vnaprej financirala svoje projekte, kar pa so lahko storila, ko so bila v skladu z novim zakonom oproščena davkov.
In this respect, it is irrelevant whether the total budget of the aid or the benefits to particular undertakings were increased.
V zvezi s tem ni pomembno, ali so se celotni proračun za pomoč ali ugodnosti za nekatera podjetja povečali.
The fact that, taken as a whole, the overall conditions of the new measure are less restrictive is sufficient to conclude that it constitutes new aid.
Za ugotovitev, da je ukrep nova pomoč, zadostuje dejstvo, da so, gledano v celoti, skupni pogoji za novi ukrep manj restriktivni.
In their written comments, the Greek authorities rely heavily on the judgment of 9 August 1994 of the Court of Justice in Case C-44/93 Namur Les Assurances du credit [97].
V svojih pisnih pripombah se grški organi močno opirajo na sodbo Sodišča Evropskih skupnosti z dne 9. avgusta 1994 v zadevi C-44/93 Namur Les Assurances du credit [97].
In that case, the Court indicated that the fact that the measure might in hypothetical situations lead to an increase in the aid budget should not be considered as an indication that it is a new aid if the aid is provided under earlier statutory provisions which remain unaltered.
V tem primeru je Sodišče razsodilo, da se dejstvo, da lahko ukrep v hipotetičnih primerih povzroči povečanje proračuna za pomoč, ne sme obravnavati kot znak za to, da je ukrep nova pomoč, če je pomoč dodeljena v skladu s predhodnimi zakonskimi določbami, ki so ostale nespremenjene.
However, the Commission considers that the preceding analysis demonstrates clearly that the provisions of Law 3220/2004 are very different from those of Law 2601/1998.
Komisija meni, da ta analiza jasno kaže, da so določbe zakona 3220/2004 precej drugačne od določb zakona 2601/1998.
Accordingly it does not consider the judgment to be relevant to this case.
Skladno s tem Komisija meni, da sodba za ta primer ni pomembna.
The Greek authorities also claim that widening the range of beneficiaries does not lead to distortion of competition.
Grški organi tudi trdijo, da širitev obsega upravičencev ne izkrivlja konkurence.
However, it is well established in Court case law and the Commission's practice that any State aid in sectors subject to competition is liable to lead to a distortion of competition.
Vendar pa lahko v skladu z dobro uveljavljeno sodno prakso Sodišča in prakso Komisije vsaka državna pomoč v sektorjih, v katerih vlada konkurenca, povzroči izkrivljanje konkurence.
It therefore has to be notified in order for the Commission to evaluate the compatibility of such aid.
Zato jo je treba priglasiti Komisiji, da ta oceni združljivost take pomoči.
Finally, contrary to the claim of the Greek authorities that the arguments put forward by the Commission in its decision to open the formal investigation procedure is unclear and inadequate, it must be observed that the Commission noted in that decision two reasons for which it considered that the measure is new aid: (1) distinct legal basis and (2) different instrument that uses different timing of creation of the fund, and could therefore have a different consequence on the internal market.
Nazadnje, v nasprotju s trditvijo grških organov, da so utemeljitve Komisije iz njene odločitve o sprožitvi formalnega postopka preiskave nejasne in neprimerne, je treba pripomniti, da je Komisija v svoji odločitvi navedla dva razloga, zaradi katerih je menila, da je ukrep nova pomoč: (1) drugačna zakonska podlaga in (2) drugačen instrument, ki uporablja drugačen časovni okvir ustanovitve sklada in bi zato lahko drugače vplival na notranji trg.
The Commission also provided an example: a possible larger group of beneficiaries and increase in budget was provided.
Komisija je navedla tudi primer: instrument je omogočil večjo skupino upravičencev in povečanje proračuna.
The Commission considers that such a statement of reasons was appropriate to the act at issue in that it disclosed in a clear and unequivocal fashion the reasoning followed by the Commission in such as way as to enable the persons concerned to ascertain the reasons for the decision.
Komisija meni, da je bila taka navedba razlogov za zadevni primer primerna, saj je z njo jasno in nedvoumno razkrila svoje razloge tako, da so jih osebe, na katere je naslovila svojo odločitev, iz nje lahko razbrale.
New aid
Nova pomoč
The Commission considers that the above analysis has identified a number of indicators which suggest that the scheme established by Law 3220/2004 should properly be considered as a new aid scheme.
Komisija meni, da so bili na podlagi zgornje analize ugotovljeni številni kazalniki, ki kažejo, da je shemo, določeno z zakonom 3220/2004, treba ustrezno obravnavati kot novo shemo pomoči.
In particular, the scheme created by this Law co-existed for some time with the scheme established by Law 2601/1998, and contains different conditions and procedure for the grant of aid.
Zlasti je shema, ki je določena s tem zakonom, nekaj časa obstajala hkrati s shemo, ki je določena z zakonom 2601/1998, v njej pa so določeni drugačni pogoji in postopek za dodelitev pomoči.
However, even if Law 3220/2004 could be considered as an alteration of an earlier scheme, it is clear that the modifications introduced by this law are of substantial nature, as they do affect the evaluation of the compatibility of the aid measure with the common market [98], and are not purely formal or administrative.
Vendar pa je, tudi če bi se zakon 3220/2004 lahko obravnaval kot sprememba prejšnje sheme, jasno, da so spremembe, ki jih uvaja ta zakon, vsebinske, saj vplivajo na oceno združljivosti ukrepa pomoči s skupnim trgom [98] in niso samo formalne ali upravne.
Moreover, the modifications applied to all beneficiaries and eligible activities.
Poleg tega spremembe veljajo za vse upravičence in upravičene dejavnosti.
Therefore the new scheme altered the aid instrument as a whole, and thus it cannot be clearly severable from the existing aid.
Zato je nova shema v celoti spremenila instrument pomoči in je tako ni mogoče jasno ločiti od veljavne pomoči.
Contrary to the claims of the Greek authorities the measure therefore constitutes new aid in its entirety.
V nasprotju s trditvami grških organov zato ukrep v celoti pomeni novo pomoč.
Unlawful aid
Nezakonita pomoč
The Greek authorities did not notify the measure before its implementation and put it into effect in contravention of Article 88(3) of the EC Treaty.
Grški organi pred izvajanjem ukrepa tega niso priglasili in so ga začeli izvajati v nasprotju s členom 88(3) Pogodbe ES.
Consequently, the measure constitutes unlawful aid in the sense of Article 1(f) of Council Regulation (EC) No 659/1999.
Zato je ukrep nezakonita pomoč v smislu člena 1(f) Uredbe sveta (ES) št. 659/1999.
Compatibility of the unlawful aid scheme
Združljivost nezakonite sheme pomoči
Having established that the scheme involves State aid within the meaning of Article 87(1) of the EC Treaty, it is necessary to consider whether the measure could be found to be compatible with the common market.
Ob ugotovitvi, da shema vključuje državno pomoč v smislu člena 87(1) Pogodbe ES, je treba ugotoviti, ali je ukrep združljiv s skupnim trgom.
The Commission has examined the scheme in the light of Article 87 of the EC Treaty, and in particular, where these provisions apply, on the basis of:
Komisija je preučila shemo ob upoštevanju člena 87 Pogodbe ES in še zlasti, kadar se te določbe uporabljajo, na podlagi:
the RAG [99];
smernic RAG [99],
the MSF [100];
okvira MSF [100],
Community guidelines on State aid for rescuing and restructuring firms in difficulty (hereinafter ‘Rescue and Restructuring Guidelines’) [101];the Environmental Guidelines [102];
Smernic Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah (v nadaljevanju „Smernice za reševanje in prestrukturiranje“) [101],okoljskih smernic [102],
the R&D Framework [103];
okvira R&R [103],
the training BER [104];
uredbe o skupinskih izjemah pri pomoči za usposabljanje [104],
the SME BER [105];
uredbe o skupinskih izjemah pri pomoči za MSP [105],
the Community guidelines for State aid in the agriculture sector [106];
Smernic Skupnosti o državni pomoči v kmetijskem sektorju [106],
the Guidelines for the examination of State aid to fisheries and aquaculture in the wording that is applicable to this aid [107].
Smernic za pregled državnih pomoči za ribištvo in ribogojstvo v besedilu, ki se uporablja za to pomoč [107].
The aid was assessed according to the rules that were applicable at the time of granting.
Pomoč je bila ocenjena v skladu s predpisi, ki so se uporabljali ob njeni dodelitvi.
During the preliminary investigation period the Greek authorities made a number of statements concerning the restriction of aid provision in an attempt to mitigate the shortcomings in compatibility with the RAG.
Med predhodno preiskavo so grški organi dali številne izjave o omejitvi pri dodelitvi pomoči, s katerimi so poskušali ublažiti pomanjkljivosti združljivosti s smernicami RAG.
Among them, they committed to respect the Multisectoral Framework for large investment projects and not to grant aid to firms in difficulty.
Med drugim so se zavezali, da bodo upoštevali Večsektorski okvir za velike investicijske projekte in pomoči ne bodo dodelili podjetjem v težavah.
However, the advantage is given to the beneficiaries directly by law, without any additional condition or administrative discretion.
Vendar pa upravičencem ugodnost daje neposredno zakon, ne da bi bilo potrebno izpolnjevanje kakšnega dodatnega pogoja ali upravna presoja.
Only a few supported sectors and projects require secondary legislation in order to be effective.
Samo nekaj sektorjev in projektov, ki se podpirajo, za svojo učinkovitost zahteva sekundarno zakonodajo.
Except in those circumstances where secondary legislation is necessary, it seems impossible for Greek authorities to enforce any commitments against taxpayers invoking the rights recognised by law.
Razen v tistih okoliščinah, v katerih je treba sprejeti sekundarno zakonodajo, se zdi, da grški organi davkoplačevalcem ne morejo naložiti nobenih obveznosti, s katerimi bi uveljavljali svoje zakonsko priznane pravice.
Consequently, these commitments cannot be considered in the assessment of the measure.
Zato se te obveznosti pri oceni ukrepa ne morejo upoštevati.
The Commission cannot accept either the arguments put forward by the Greek authorities or those put forward and the FGI [108].
Komisija ne more sprejeti utemeljitev grških organov in tudi ne utemeljitev FGI [108].
In particular, as regards, the argument of the Greek authorities that aid to undertakings which were already entitled to form a tax-exempt reserve fund under the former scheme constitutes existing aid, the Commission notes that the fact of being eligible under an existing scheme does not justify aid provided under a new scheme.
Zlasti glede utemeljitve grških organov, da je pomoč podjetjem, ki so bila do ustanovitve davkov oproščenega rezervnega sklada upravičena že v skladu s prejšnjo shemo, veljavna pomoč, Komisija opozarja, da upravičenost do veljavne sheme ne upravičuje pomoči nove sheme.
In its reply to the Commission decision to open a formal investigation procedure, the Greek authorities proposed establishing a national authority that would examine ex post the compliance of each individual case with the Community State aid rules.
Grški organi so v svojem odgovoru na odločitev Komisije o sprožitvi formalnega postopka preiskave predlagali ustanovitev nacionalnega organa, ki bi naknadno preučil skladnost vsakega posameznega primera s pravili Skupnosti o državni pomoči.
The Commission notes that it is its prerogative to examine the compatibility of the aid and therefore this proposal cannot be accepted.
Komisija odgovarja, da je preučevanje združljivosti te pomoči njena posebna pravica, zato tega predloga ne more sprejeti.
Application of de minimis Regulation
Uporaba uredbe de minimis
The Commission Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (hereinafter de minimis Regulation [109] cannot be applied to the scheme as a whole.
Uredba Komisije (ES) št. 69/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe ES pri de minimis pomoči [109] (v nadaljevanju „Uredba de minimis“) se za shemo ne more uporabljati v celoti.
The Law contains no provision limiting the amount of aid a beneficiary can receive to EUR 100000 [110].
Zakon ne vsebuje določbe, s katero bi se višina pomoči, ki jo lahko prejme upravičenec, omejila na 100000 EUR [110].
Furthermore the provisions of Article 3 of Regulation (EC) No 69/2001 regarding cumulation and monitoring are not respected.
Poleg tega nista upoštevani določbi člena 3 Uredbe (ES) št. 69/2001 o kumulaciji in spremljanju.
As regards the sectors of fisheries and agriculture, the special provisions for de minimis aid are laid down by the Commission Regulation (EC) No 1860/2004 of 6 October 2004 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the agriculture and fisheries sectors [111].
Posebne določbe za de minimis pomoč v ribiškem in kmetijskem sektorju so določene z Uredbo Komisije (ES) št. 1860/2004 z dne 6. oktobra 2004 o uporabi členov 87 in 88 Pogodbe ES za de minimis pomoči v kmetijskem in ribiškem sektorju [111].