natgillin/translations-raw huggingface dataset:
First, it doubted that the restructuring aid was compatible with the common market.
Prvič, podvomila je, da je pomoč za prestrukturiranje združljiva s skupnim trgom.
The Commission doubted that the measures provided for in the restructuring plan were sufficient to restore the recipient's long-term viability as the plan seemed to focus on debt servicing and covering operating costs.
Komisija je dvomila, da ukrepi iz načrta za prestrukturiranje zadostujejo za vnovično vzpostavitev dolgoročne sposobnosti preživetja družbe, saj se zdi, da je načrt usmerjen v odplačilo zapadlih dolgov in pokritje stroškov poslovanja.
The Commission also expressed doubts as to whether sufficient compensatory measures had been implemented.
Komisija je izrazila tudi dvom glede tega, ali je bilo izvedenih dovolj izravnalnih ukrepov.
Whereas, according to the Polish authorities, HSW planned to reduce production capacity by 20 %, the plan provided for capacity utilisation to be increased from 27,7 % in 2002 to 66 % in 2007.
Medtem ko je po navedbah poljskih organov družba HSW načrtovala zmanjšanje proizvodne zmogljivosti za 20 %, naj bi se v skladu z načrtom povečala izkoriščenost zmogljivosti s 27,7 % leta 2002 na 66 % leta 2007.
The Commission had doubts about the net effect of this operation.
Komisija je dvomila v neto učinek tega postopka.
The Commission also had doubts as to whether the aid was limited to the minimum necessary and whether the recipient's own contribution was significant, given that Poland had not made a clear distinction between what it regarded as the recipient's own contribution to restructuring and what was funded by state aid.
Komisija je prav tako dvomila, ali je bila pomoč omejena na najmanjši potrebni znesek in ali je bil lasten prispevek prejemnice znaten, saj Poljska ni jasno določila, kaj šteje za lasten prispevek prejemnice k prestrukturiranju in kaj je bilo financirano z državno pomočjo.
The Commission also had doubts regarding compliance with the ‘one time, last time’ rule.
Komisija je prav tako dvomila o skladnosti z načelom enkratnosti pomoči.
The second reason for initiating the formal investigation procedure was that the Commission had doubts as to whether subsidised special military production (guns) had been kept sufficiently separate from civil production of construction machinery.
Drugi razlog za sprožitev formalnega postopka preiskave je bil, da je Komisija dvomila, ali je bila subvencionirana specializirana vojaška proizvodnja (puške) dovolj ločena od civilne proizvodnje gradbenih strojev.
Poland had assured the Commission in letters dated 7 June and 2 September 2005 that cross-subsidisation had been ruled out and the Commission had noted that the ratio of aid allocated to military production/total aid was small in comparison with the ratio of military production to total production.
V dopisih z dne 7. junija in 2. septembra 2005 je Poljska Komisiji zagotovila, da je bilo navzkrižno subvencioniranje izključeno, Komisija pa je opozorila, da je bilo razmerje med pomočjo, dodeljeno vojaški proizvodnji, in celotno pomočjo majhno v primerjavi z razmerjem med vojaško proizvodnjo in celotno proizvodnjo.
Nevertheless, the Commission asked for more detailed explanations on separate accounting.
Kljub temu je Komisija zaprosila za podrobnejša pojasnila o ločenem računovodstvu.
COMMENTS FROM POLAND
4 Pripombe Poljske
First, the Polish authorities disputed the Commission's conclusion in the decision to initiate the formal investigation procedure that no aid had been granted on the basis of the amended State Aid to Enterprises of Special Significance to the Labour Market Act of 30 October 2002 (see Table 2, row II) prior to accession.
Prvič, poljski organi so spodbijali sklep Komisije iz odločbe o sprožitvi formalnega postopka preiskave, da pred pristopom ni bila nobena pomoč dodeljena na podlagi spremenjenega Zakona o državni pomoči za podjetja, ki so posebnega pomena za trg dela, z dne 30. oktobra 2002 (glej razpredelnico 2, vrstica II).
The Polish authorities repeated their earlier submission that the consent of the recipient's public creditors (so-called administrative promises), not the restructuring decision issued by the President of the Industrial Development Agency, was crucial when it came to granting state aid under the Act.
Poljski organi so ponovili svoje predhodno stališče, da je bilo za dodelitev državne pomoči v skladu z zakonom odločilno privoljenje javnih upnikov prejemnice (tako imenovane administrativne obljube), in ne odločba o prestrukturiranju, ki jo je izdal predsednik Agencije za industrijski razvoj.
Since HSW's public creditors, whose receivables had been restructured under the Act, had already given their consent regarding HSW before Poland joined the European Union, the Polish authorities maintain that the aid was granted before accession and, as such, its compatibility with the common market does not have to be assessed by the Commission.
Ker so javni upniki družbe HSW, katerih terjatve so bile prestrukturirane v skladu z zakonom, dali privolitev glede družbe HSW, preden je Poljska pristopila k Evropski uniji, poljski organi še vedno trdijo, da je bila pomoč dodeljena pred pristopom, zaradi česar Komisiji ni treba ocenjevati njene združljivosti s skupnim trgom.
Second, the Polish authorities signalled two amendments to the aid as originally notified.
Drugič, poljski organi so sporočili dve spremembi prvotno priglašene pomoči.
The first and most important amendment was that the planned state aid referred to in row III of Table 2 was partially withdrawn and replaced by two measures which, it was claimed, did not constitute state aid.
Prva in pomembnejša sprememba je bila, da je bila načrtovana državna pomoč iz vrstice III razpredelnice 2 delno umaknjena in da sta jo nadomestila dva ukrepa, ki glede na navedbe nista državna pomoč.
The second amendment was of a factual nature and concerned the precise amount of the three aid measures referred to in Table 3.
Druga sprememba je bila stvarna in je zadevala natančen znesek treh ukrepov pomoči iz razpredelnice 3.
The following tables list all the aid measures granted or to be granted to HSW throughout the restructuring period, as amended after the decision to initiate the formal investigation procedure.
V spodnji razpredelnici so našteti vsi ukrepi pomoči, ki so bili ali naj bi bili odobreni družbi HSW v obdobju prestrukturiranja, kot so bili spremenjeni po sprejetju odločitve o sprožitvi formalnega postopka preiskave.
Table 3:
Razpredelnica 3:
Aid granted before 30 April 2004 (PLN ‘000)
Pomoč, dodeljena pred 30. aprilom 2004 (v tisočih PLN)
Assumed date of agreement or decision
Domnevni datum dogovora ali odločbe
Granting authority
Organ, ki dodeli pomoč
Treasury Office in Stalowa Wola
Urad ministrstva za finance v Stalowi Woli
Write-off of VAT for September 2002
Odpis DDV za september 2002
Agreement on payment in instalments of VAT for December 2002
Dogovor o obročnem plačilu DDV za december 2002
Agreement on payment in instalments of VAT for March 2003
Dogovor o obročnem plačilu DDV za marec 2003
Agreement on payment in instalments of VAT for May 2003
Dogovor o delnem plačilu DDV za maj 2003
Agreement on payment in instalments of PIT for March 2003
Dogovor o obročnem plačilu progresivnega davka na dohodek za marec 2003
Agreement on payment in instalments of PIT for May 2003
Dogovor o obročnem plačilu progresivnega davka na dohodek za maj 2003
Social Insurance Institution (ZUS), Rzeszów branch
Ustanova socialnega zavarovanja (ZUS), izpostava v Rzeszówu
Agreement on payment in instalments of contributions for June-October 2002
Dogovor o obročnem plačilu prispevkov za obdobje junij–oktober 2002
Industrial Development Agency
Agencija za industrijski razvoj
Agreement on payment in instalments of VAT for June 2002
Dogovor o obročnem plačilu DDV za junij 2002
Deferral of payment of PIT instalment for July 2002
Odlog plačila obroka progresivnega davka na dohodek za julij 2002
Change of payment dates of PIT instalments for August 2002
Sprememba datuma plačil obrokov progresivnega davka na dohodek za avgust 2002
Agreement on payment in instalments of VAT for August 2002
Dogovor o obročnem plačilu DDV za avgust 2002
District Starost Office, Stalowa Wola
Okrožni županijski urad, Stalowa Wola
Instalment scheme of payments for perpetual usufruct
Načrt obročnih plačil za stalno pravico uporabe
District Starost Office, Nisko
Okrožni županijski urad, Nisko
Treasury
Ministrstvo za finance
Initial capital increase
Povečanje ustanovnega kapitala
Ministry of Science and Information Technology
Ministrstvo za znanost in informacijsko tehnologijo
Refund of expenditure
Vračilo stroškov
Head of Podkarpackie Province Tax Office, Rzeszów
Vodja davčnega urada v provinci Podkarpackie, Rzeszów
Write-off of VAT arrears
Odpis zaostalih plačil DDV
Stalowa Wola Town Hall
Mestna hiša Stalowa Wola
Write-off of real estate tax arrears
Odpis zaostalih plačil davka na nepremičnine
Write-off of unpaid contributions, plus interest
Odpis neplačanih prispevkov, skupaj z obrestmi
Total I
Skupaj 1
Table 4:
Razpredelnica 4:
Aid granted under the amended State Aid to Enterprises of Special Significance to the Labour Market Act of 30 October 2002 (PLN ‘000)
Pomoč, dodeljena na podlagi spremenjenega Zakona o državni pomoči za podjetja, ki so posebnega pomena za trg dela, z dne 30. oktobra 2002 (v tisočih PLN)
Date of transfer of debts and receivables to the operator
Datum prenosa dolga in denarnih terjatev na operaterja
Type of restructured receivables
Vrsta prestrukturiranih denarnih terjatev
Restructuring of VAT and PIT
Prestrukturiranje DDV in progresivnega davka na dohodek
Aid amount not indicated by the Polish authorities
Poljski organi niso navedli zneska pomoči
Restructuring of environmental taxes, plus interest
Prestrukturiranje okoljskih davkov, skupaj z obrestmi
Restructuring of Social Insurance (ZUS) contributions, plus interest and extension fees
Prestrukturiranje prispevkov za socialno zavarovanje (ZUS), skupaj z obrestmi in pristojbinami za razširitev dovoljenja za promet
Restructuring of payments to the State Fund for the Rehabilitation of the Disabled. (PFRON), plus interest
Prestrukturiranje plačil v Državni sklad za rehabilitacijo invalidov (PFRON), skupaj z obrestmi
Restructuring of real estate tax, from September 2002 to June 2003, payable to Stalowa Wola Town Council
Prestrukturiranje davka na nepremičnine, med septembrom 2002 in junijem 2003, ki se plačuje mestnemu svetu Stalowe Wole
Total 2
Skupaj 2
Table 5:
Razpredelnica 5:
Aid granted after 30 April 2004 (PLN ‘000)
Pomoč, dodeljena po 30. aprilu 2004 (v tisočih PLN)
Planned date of disbursement of aid
Načrtovani datum črpanja pomoči
Public bodies
Javni organi
Deferral of public-law liabilities
Odlog javnopravnih obveznosti
Total 3
Skupaj 3
Table 6:
Razpredelnica 6:
Aid granted and planned (PLN ‘000), as updated following the comments received from the Polish authorities after the formal investigation procedure was instituted (update of Table 2)
Dodeljena in načrtovana pomoč (v tisočih PLN), dopolnjeno z novimi podatki po prejemu pripomb poljskih organov, ki so jih posredovali po sprožitvi formalnega postopka preiskave (posodobitev razpredelnice 2)
Deferral of public law liabilities — measures recognised as constituting de minimis aid by Poland [6]
Odlog javnopravnih obveznosti – ukrepi, za katere je Poljska ugotovila, da so pomoč de minimis [6]
Deferral of public-law liabilities by the Social Insurance Institution (ZUS) [7]
Odlog javnopravnih obveznosti s strani Ustanove za socialno zavarovanje (ZUS) [7]
With regard to the measures referred to in row III of Table 6, the Polish authorities claimed that the deferral and payment in instalments of public-law liabilities of PLN 22,1 million (EUR 5,8 million) (row II of Table 2) should be treated as de minimis aid.
Poljski organi so v zvezi z ukrepi iz vrstice III razpredelnice 6 trdili, da je treba odlog in obročno plačilo javnopravnih obveznosti v višini 22,1 milijona PLN (5,8 milijona EUR) (vrstica II razpredelnice 2) obravnavati kot pomoč de minimis.
Of this amount, PLN 19 million (EUR 5,0 million) has already been granted.
Od tega zneska je bilo že dodeljenih 19 milijonov PLN (5,0 milijona EUR).
The methodology used by the Polish authorities to calculate the aid amount compares the interest rate applied to the deferral with the Commission reference rate.
Poljski organi so pri izračunu zneska pomoči uporabili metodologijo, pri kateri obrestno mero, ki so jo uporabili za odlog, primerjajo z referenčno obrestno mero Komisije.
Where the applied interest rate is higher than the reference rate, the Polish authorities concluded that the measure does not constitute aid.
Če je uporabljena obrestna mera višja od referenčne mere, so poljski organi sklepali, da ukrep ni pomoč.
According to the Polish authorities, this is the case for the aid referred to in row IV of Table 6.
Po mnenju poljskih organov je to primer pomoči iz vrstice IV razpredelnice 6.
Third, regarding the company's viability, the Polish authorities claim that the organisational restructuring proved to be successful; HSW has regained control of HSW-Dressta and will thus be able to expand on the profitable North American market.
Tretjič, poljski organi glede sposobnosti preživetja družbe trdijo, da se je organizacijsko prestrukturiranje izkazalo za uspešno; družba HSW je spet pridobila nadzor nad HSW-Dressto in se bo lahko širila na dobičkonosni severnoameriški trg.
With regard to the requirement to limit distortions of competition, the Polish authorities have maintained that the reduction of production capacity from 1500 to 1200 machines was a valid compensatory measure.
Poljski organi so v zvezi z zahtevo po omejitvi izkrivljanja konkurence trdili, da je bilo zmanjšanje proizvodnih zmogljivosti s 1500 na 1200 strojev veljaven izravnalni ukrep.
They also regarded the sale of HSW's subsidiaries as a compensatory measure.
Kot izravnalni ukrep so obravnavali tudi prodajo hčerinskih družb družbe HSW.
Regarding the limitation of the aid to the minimum necessary, the Polish authorities have provided various details on the amounts considered as constituting an own contribution.
Kar zadeva omejitev pomoči na najmanjši potrebni znesek, pa so poljski organi predložili različne podatke o zneskih, za katere je veljalo, da so lasten prispevek.
To conclude, the Polish authorities claim in their observations that no state aid was granted after accession and that none is planned.
Nazadnje poljski organi v svojih pripombah trdijo, da po pristopu ni bila dodeljena nobena državna pomoč in da se taka dodelitev tudi ne načrtuje.
Should the Commission conclude otherwise, they will provide additional elements to support the conclusion that the state aid is compatible with the common market.
Če bi bila ugotovitev Komisije drugačna, bodo zagotovili dodatne dokaze, da je državna pomoč združljiva s skupnim trgom.
ASSESSMENT OF THE AID
5 OCENA POMOČI
Given that some of the events of relevance to this case took place before Poland acceded to the European Union on 1 May 2004, the Commission first has to determine whether it is competent to act with regard to the aid in question.
Ker nekaj elementov, ki so pomembni za to zadevo, sodi še v čas pred pristopom Poljske k Evropski uniji 1. maja 2004, mora Komisija najprej ugotovili, ali je pristojna za ukrepanje v zvezi z zadevno pomočjo.
Aid which was implemented before accession and was not applicable after accession cannot be examined by the Commission, either under the so-called interim mechanism procedure, regulated by Annex IV, point 3 of the Accession Treaty, or under the procedures laid down in Article 88 of the EC Treaty.
Komisija ne more pregledati pomoči, ki je bila izvedena pred pristopom in se ni uporabljala po pristopu, in to niti po tako imenovanem postopku začasnega mehanizma iz točke 3 Priloge IV k Aktu o pristopu niti po postopkih iz člena 88 Pogodbe ES.
Neither the Accession Treaty nor the EC Treaty requires or empowers the Commission to examine this aid.
Niti pristopna pogodba niti Pogodba ES ne zahtevata od Komisije in je ne pooblaščata, da pregleda to pomoč.
On the other hand, aid implemented after accession would constitute new aid and would fall within the competence of the Commission under the procedure laid down in Article 88.
Po drugi strani pa bi bila pomoč, izvedena po pristopu, nova pomoč in bi sodila v pristojnost Komisije po postopku iz člena 88.
For the purpose of determining the moment when a given aid measure was put into effect, the relevant criterion is the legally binding act by which the competent national authority undertook to grant aid.
Ustrezno merilo za določitev časa, ko je določen ukrep pomoči začel veljati, je pravno zavezujoč akt, s katerim se je pristojni nacionalni organ zavezal, da bo dodelil pomoč.
Individual aid is not applicable after accession if the precise economic exposure of the State was known when the aid was granted.
Posamezna pomoč se ne uporablja po pristopu, če je bila ob dodelitvi pomoči poznana natančna gospodarska izpostavljenost države.
On the basis of the information provided by Poland, the Commission was able to determine that the aid measures listed in Table 3 above were granted before accession and are not applicable thereafter.
Komisija je lahko na podlagi podatkov, ki jih je posredovala Poljska, ugotovila, da so bili ukrepi pomoči, našteti v razpredelnici 3, odobreni pred pristopom in se po njem ne uporabljajo.
This aid amounts to PLN 147 million (EUR 38 million).
Ta pomoč znaša 147 milijonov PLN (38 milijonov EUR).
With regard to the aid measures granted under the amended State Aid to Enterprises of Special Significance to the Labour Market Act of 30 October 2002 and listed in Table 4, the Commission's doubts as to the day on which they were granted have not been resolved.
Kar zadeva ukrepe pomoči, odobrene v skladu s spremenjenim Zakonom o državni pomoči za podjetja, ki so posebnega pomena za trg dela, z dne 30. oktobra 2002 in naštete v razpredelnici 4, pa je Komisija v dvomih, saj ni bilo dokončno razjasnjeno, kdaj so jih odobrili.
In that respect, the Polish authorities have not provided any new arguments in their comments on the decision to initiate the formal investigation procedure.
Poljski organi v svojih pripombah na odločbo o sprožitvi formalnega postopka preiskave niso podali nobenih novih utemeljitev v zvezi s tem.
The consent of individual granting authorities to restructuring of their receivables under this Act is necessary but not of itself sufficient for such restructuring to take place.
Privolitev posameznih organov, ki dodeljujejo pomoč, da bodo prestrukturirali terjatve v skladu z zakonom, je sicer potrebna, ni pa sama po sebi dovolj za izvedbo takšnega prestrukturiranja.
The decisive element of the procedure under the Act is the restructuring decision, which was taken by the President of the IDA on 29 April 2005, i.e. after accession.
Odločilni element postopka v skladu z zakonom je odločitev o prestrukturiranju, ki jo je sprejel predsednik Agencije za industrijski razvoj 29. aprila 2005, tj. po pristopu.
The Commission therefore takes the view that the aid in question was granted after accession.
Komisija zato meni, da je bila zadevna pomoč dodeljena po pristopu.
As such, it is competent to assess the aid's compatibility with the common market.
Tako je pristojna za oceno združljivosti pomoči s skupnim trgom.
It should be noted that this aid was granted in contravention of the standstill clause in Article 88(3) of the EC Treaty and that it therefore constitutes unlawful aid of PLN 27,897 million (EUR 7,34 million).
Treba je pripomniti, da je bila z dodelitvijo te pomoči kršena klavzula o mirovanju iz člena 88(3) Pogodbe ES in da je zato nezakonita pomoč v višini 27,897 milijona PLN (7,34 milijona EUR).
Finally, with regard to the measures listed in Table 5, if it is determined that they constitute state aid, the Commission is competent to assess their compatibility with the common market as they were clearly extended after accession.
Končno, če se bo ugotovilo, da so ukrepi, našteti v razpredelnici 5, državna pomoč, je Komisija pristojna za ocenjevanje njihove združljivosti s skupnim trgom, saj ni nobenega dvoma, da segajo v čas po pristopu.
Article 87(1) of the EC Treaty stipulates that any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods and affects trade between Member States is incompatible with the common market.
Člen 87(1) Pogodbe ES predpisuje, da je vsaka pomoč, ki jo dodeli država članica ali ki je dodeljena iz državnih sredstev v kakršni koli obliki in ki izkrivlja ali grozi, da bo izkrivljala konkurenco z dajanjem prednosti določenim podjetjem ali proizvodnji določenega blaga in vpliva na trgovino med državami članicami, nezdružljiva s skupnim trgom.
The Polish authorities have not contested the fact that the measures listed in Tables 3 and 4 constitute state aid.
Poljski organi niso izpodbijali dejstva, da so ukrepi, našteti v razpredelnicah 3 in 4, državna pomoč.
As regards the aid in the form of deferrals of HSW's tax and social security liabilities (Table 5), the Polish authorities maintain that it does not constitute state aid as it is de minimis aid or its aid component is equal to zero.
Kar zadeva pomoč v obliki odloga davčnih obveznosti in obveznosti iz naslova socialnega varstva, dodeljenega družbi HSW (razpredelnica 5), poljski organi trdijo, da to ni državna pomoč, saj gre za pomoč de minimis ali pa je del odloga, ki predstavlja pomoč, enak nič.
They therefore base their argument on the calculation of the aid component of individual aid measures.
Zato svoje trditve utemeljujejo na izračunu dela pomoči posameznih ukrepov pomoči.
The Commission cannot endorse the calculation method used by the Polish authorities because the aid was granted to a company in financial difficulties.
Komisija ne more odobriti metode izračuna, ki so jo uporabili poljski organi, ker je bila pomoč dodeljena družbi v finančnih težavah.
The risk of debt rescheduling is higher than for healthy companies, which should be reflected in the interest charged.
Tveganje za reprogramiranje dolga je višje kot pri zdravih družbah, kar bi se moralo odražati v zaračunanih obrestih.
The reference rate cannot therefore be applied as the benchmark.
Tako referenčne obrestne mere ni mogoče uporabiti kot merila uspešnosti.
A calculation method which compares the actual interest rate charged with the reference rate is not appropriate in this case and the Commission therefore cannot accept the argument put forward by the Polish authorities.
Metoda izračunavanja, ki primerja dejansko zaračunano obrestno mero z referenčno obrestno mero, v tem primeru ni ustrezna, tako da Komisija ne more sprejeti trditve poljskih organov.
It is established Commission practice and Court of Justice case-law that the aid component in the case of companies in financial difficulties can be equivalent to the nominal amount.
V praksi Komisije in sodni praksi Sodišča Evropskih skupnosti velja, da je lahko del pomoči pri družbah v finančnih težavah enak nominalnemu znesku.
The aid measures listed in Table 5 amount to PLN 38,480 million (EUR 10 million).
Ukrepi pomoči, našteti v razpredelnici 5, znašajo 38,480 milijona PLN (10 milijonov EUR).
The Commission concludes that the measures listed in Tables 4 and 5 were financed using state resources.
Komisija ugotavlja, da so bili ukrepi, našteti v razpredelnicah 4 in 5, financirani iz državnih sredstev.
They favour an individual firm by conferring on it an advantage not available to it on the market and are thus selective.
Določenemu podjetju dajejo prednost s tem, da mu dodeljujejo ugodnost, ki mu na trgu ni na voljo, zaradi česar so selektivni.
HSW is active in the production of construction machinery, which is a sector involving intensive trade within the European Union.
Družba HSW se ukvarja s proizvodnjo gradbenih strojev, kar je sektor, ki vključuje intenzivno trgovanje znotraj Evropske unije.