natgillin/translations-raw huggingface dataset:
The Commission considers it appropriate to point out in this connection that the fact that the legal and tax-related risks incurred by the members of EIGs may, in some cases, have been contractually passed on to the users of the assets cannot negate the principle that the Commission’s purpose in demanding, where appropriate, the recovery of unlawful aid is to deprive the various recipients of the advantage they have enjoyed in their respective markets compared with their competitors and to restore the status quo that existed before the aid was granted.
Komisija v tem smislu ocenjuje, da je ustrezno natančno navesti, da dejstvo, po katerem bi se lahko davčna in pravna tveganja članov gospodarskih interesnih združenj v nekaterih primerih pogodbeno prenesla na uporabnike sredstev, ne sme biti v nasprotju z načelom, po katerem je cilj Komisije, kadar po potrebi zahteva vračilo nezakonite pomoči, da različni upravičenci izgubijo ugodnosti, ki so jih pridobili na zadevnem trgu, v primerjavi s konkurenco in ponovno vzpostavi razmere, kakršne so bile pred plačilom navedene pomoči.
Just as the achievement of that purpose cannot depend on the form in which the aid was granted, so it also cannot depend on contractual stipulations agreed upon by the aid recipients.
Izvedba tega cilja ne more biti odvisna od oblike dodeljene pomoči in prav tako ne od pogodbenih določil, ki so jih opredelili upravičenci pomoči.
The Commission finds that France has unlawfully implemented the aid scheme provided for in Article 39 CA of the General Tax Code, in infringement of Article 88(3) of the Treaty.
Komisija ugotavlja, da je Francija nezakonito izvajala shemo pomoči iz člena 39 CA Splošnega zakonika o davkih in s tem kršila člen 88(3) Pogodbe.
Consequently, France must take all necessary measures to recover the aid, apart from that which the competent national authorities have undertaken to grant by a legally binding act predating the publication in the Official Journal of the European Union, on 13 April 2005, of the decision to initiate the formal investigation procedure and that concerning assets in the rail transport sector, and, in the case of other operations, minus the maximum amounts of aid admissible under the sectoral rules applicable to state aid and taking into account any aid already granted under other heads.
Zato mora Francija sprejeti vse potrebne ukrepe za vračilo te pomoči, razen tiste pomoči, za katero so se pristojni nacionalni organi zavezali, da jo bodo dodelili v skladu s pravno zavezujočim aktom, veljavnim pred objavo sklepa o začetku uradnega preiskovalnega postopka v Uradnem listu Evropske unije13. aprila 2005, tiste pomoči, ki zadeva sredstva v železniškem sektorju ter za druge postopke, po odbitku najvišjih sprejemljivih zneskov pomoči v skladu s sektorskimi pravili, ki veljajo na področju državnih pomoči in ob upoštevanju že dodeljenih pomoči za druge namene.
The sectoral rules in question are the 1997 and 2004 Community guidelines on State aid to maritime transport, the 1998 guidelines on national regional aid, as amended in 2000, the 2005 Community guidelines on financing of airports and start-up aid to airlines departing from regional airports and, lastly, as far as the financing of assets in the industrial sector are concerned, the guidelines on national regional aid.
Ta sektorska pravila so smernice Skupnosti o državni pomoči za pomorski promet iz leta 1997 in leta 2004, smernice v zvezi z državnimi regionalnimi pomočmi iz leta 1998, spremenjene leta 2000, ter smernice Skupnosti o financiranju letališč in zagonski državni pomoči letalskim družbam z odhodi z regionalnih letališč iz leta 2005, ter smernice v zvezi z državno regionalno pomočjo za financiranje sredstev iz sektorja industrije.
The above-mentioned incompatible aid which the competent national authorities have undertaken to grant by a legally binding act postdating the above-mentioned publication must be recovered from its recipients in accordance with recitals 151, 152 and 194 to 196.
Upravičencem je treba začeti vračati zgoraj navedeno nezdružljivo pomoč, ki so se jo pristojni nacionalni organi zavezali dodeliti le v skladu s pravno zavezujočim aktom, veljavnim po omenjeni objavi, skladno z uvodnimi izjavami 151, 152 in izjavami od 194 do 196.
In respect of such aid, the Commission would ask France to transmit to it the attached form reporting progress with the recovery procedure and to draw up a list of recipients from whom aid is to be recovered,
V primeru dodelitve takšne pomoči Komisija poziva Francijo, naj ji predloži obrazec iz priloge v zvezi z napredkom pri postopku vračila in oblikuje seznam zadevnih upravičencev za vračilo –
The scheme provided for in Article 39 CA of the General Tax Code, which has been implemented by France in infringement of Article 88(3) of the Treaty, is, with the exception of the measures referred to in Article 2, incompatible with the common market.
Shema iz člena 39 CA Splošnega zakonika o davkih, ki jo je izvajala Francija in s tem kršila člen 88(3) Pogodbe, je nezdružljiva s skupnim trgom, razen ukrepov iz člena 2.
Grants of aid under the scheme referred to in Article 1 are compatible with the common market where they are made:
Ukrepi pomoči, dodeljeni na podlagi sheme iz člena 1, so združljivi s skupnim trgom:
in the maritime transport sector and in the air transport sector, up to the maximum amounts permissible under the Community guidelines on State aid to maritime transport or the corresponding guidelines on aid to air transport, taking into account any aid already granted during the period concerned;
v sektorju pomorskega in letalskega prometa, do zneska najvišje pomoči, ki ga glede na primer dovoljujejo smernice Skupnosti o državni pomoči v pomorskem prometu ali veljavne smernice v sektorju letalskega prometa, ob upoštevanju sicer že dodeljenih pomoči za zadevno obdobje;
in the rail transport sector; and
v železniškem sektorju; in
in the industrial sector, up to the maximum amounts permissible under the guidelines on national regional aid.
v sektorju industrije, do zneska najvišje pomoči, ki ga dovoljujejo smernice o državnih regionalnih pomočeh.
In view of the general character of leasing operations under the said scheme, aid to the maritime, air and rail transport sectors and to the industrial sector which can be deemed compatible with the common market shall be so compatible not only with respect to the users of the assets in question but also with respect to the financial sector operators belonging to the EIGs involved.
Ob upoštevanju splošnih značilnosti postopka financiranja v skladu s to shemo se lahko ukrepi pomoči v sektorju pomorskega, letalskega in železniškega prometa ter tudi v sektorju industrije označijo kot združljivi s skupnim trgom ne le v zvezi z uporabniki zadevnih sredstev, ampak tudi v zvezi z izvajalci iz sektorja financ, ki so člani zadevnih gospodarskih interesnih združenj.
France shall put an end to the aid scheme referred to in Article 1 to the extent that it is incompatible with the common market and hence shall grant no new approvals falling within the bounds of such incompatibility.
Francija preneha izvajati shemo pomoči iz člena 1 zaradi njene nezdružljivosti in torej v zvezi s tem ukrepom ne dodeljuje več novih soglasij.
France shall take all necessary measures to recover from recipients aid granted unlawfully under the scheme referred to in Article 1, with the exception of aid granted as part of financing operations concerning which the competent national authorities have undertaken to grant the benefit of the said scheme by a legally binding act adopted before 13 April 2005 and the aid referred to in Article 2.
Francija sprejme vse potrebne ukrepe za vračilo pomoči, ki je na podlagi sheme iz člena 1 upravičencem nezakonito dodeljena, razen tiste pomoči, dodeljene v okviru postopkov financiranja, v zvezi s katerimi so se pristojni nacionalni organi zavezali k dodelitvi ugodnosti iz te sheme v skladu s pravno zavezujočim aktom, sprejetim pred 13. aprilom 2005, in pomoči iz člena 2.
Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of this Decision.
Vračilo pomoči mora biti izvršeno takoj in v skladu s postopki nacionalnega prava, tako da se omogoči takojšnje in učinkovito izvajanje te odločbe.
The sums to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the recipients until their actual recovery.
Ukrepi pomoči, ki se vrne, vključujejo obresti od datuma, ko so bile na voljo upravičencem, do dejanskega datuma vračila.
Interest shall be calculated in accordance with the provisions of Chapter V of Commission Regulation (EC) No 794/2004.
Obresti se izračunajo v skladu z določbami iz poglavja V Uredbe Komisije (ES) št. 794/2004.
France shall inform the Commission within two months of the date of notification of this Decision of the measures it has taken and intends to take to comply therewith.
Francija v dveh mesecih od datuma predložitve te odločbe Komisijo obvesti o ukrepih, ki so bili sprejeti in načrtovani za uskladitev s to odločbo.
France shall furnish such information to the Commission using the form in Annex II and shall draw up an exhaustive list of undertakings which have received aid from the scheme referred to in Article 1 under the conditions of Article 4(1), of the movable transport assets concerned and of the amounts paid in each case.
Francija na podlagi obrazca iz priloge II Komisiji predloži informacije in izdela izčrpen seznam podjetij, ki so imela koristi od ukrepov pomoči iz sheme iz člena 1, dodeljenih pod pogoji iz člena 4(1), zadevnih premičnin iz sektorja prometa in zneskov, izplačanih v vsakem primeru.
France shall also draw up a list of undertakings which have received aid as referred to in Article 4(1), specifying the amounts of aid which each undertaking has received.
Francija izdela tudi seznam podjetij, ki so imela koristi od ukrepov pomoči iz člena 4(1), in navede zneske pomoči, ki jih je prejelo vsako od teh podjetij.
For this purpose, France shall use the forms in Annex III.
V ta namen Francija uporabi obrazce iz priloge III.
This Decision is addressed to France.
Ta odločba je naslovljena na Francosko republiko.
OJ C 89, 13.4.2005, p. 15.
UL C 89, 13.4.2005, str. 15.
Official Journal of the French Republic No 152 of 3 July 1998, p. 10127.
Uradni list Francoske republike št. 152, 3.7.1998, str. 10127.
See Articles L 251-1 to L 251-23 of the Commercial Code and Article 239 quater of the General Tax Code.
Glej člene L 251-1 do L 251-23 trgovinskega zakonika in člen 239(c) Splošnega zakonika o davkih.
Pursuant to these articles, an EIG is a grouping, endowed with legal personality, of two or more natural or legal persons.
Na podlagi teh členov je gospodarsko interesno združenje skupina dveh ali več fizičnih ali pravnih oseb, ki imajo pravno osebnost.
Its object is to facilitate or develop the economic activity of its members, and to improve or increase the earnings from that activity.
Njegov cilj je omogočanje in razvoj gospodarske dejavnosti svojih članov ter izboljšanje ali razširitev uspešnosti te dejavnosti.
Its activities must be related to the economic activity of its members and may be only ancillary thereto.
Njegova dejavnost se mora povezati z gospodarsko dejavnostjo članov in je lahko zgolj dopolnilna.
An EIG is in principle not subject to corporation tax.
Gospodarsko interesno združenje načeloma ni zavezano k plačevanju davka od dohodkov pravnih oseb.
Each member of the grouping is, however, personally liable to income tax or corporation tax for that part of the profits which accrues to it.
Kljub temu je vsak član, ki je vključen v združenje, osebno zavezan k plačevanju davka na dohodek ali davka od dohodka pravnih oseb za del koristi, ki izhajajo iz njegovih pravic.
Conversely, the EIG's members are jointly and severally liable from their own assets for the grouping's debts.
V nasprotju s tem so člani gospodarskega interesnega združenja časovno neomejeno in solidarno odgovorni za dolgove združenja na podlagi lastnega premoženja.
The eligible assets must be acquired new, with the exception of ships, which may be acquired second hand.
Upravičena materialna sredstva morajo biti ob sprejemu nova, razen plovil, ki so lahko rabljena.
Pursuant to Article 39 CA of the General Tax Code, losses from groupings’ financial years the results of which are affected by depreciation charges entered in the accounts on the score of the first 12 months of the asset's depreciation are deductible to the tune of no more than one quarter of the profits taxable at the normal rate of corporation tax which each member of the EIG earns from the rest of its activities.
Na podlagi člena 39 CA Splošnega zakonika o davkih se lahko primanjkljaji, ki jih imajo združenja v proračunskih letih, katerih izid je določen z nadomestili za amortizacijo, knjiženimi iz naslova prvih dvanajstih mesecev amortizacije sredstev, odštejejo le od četrtine dobička, obdavčljivega po davčni stopnji za družbe po splošnem pravu, ki jih vsak član gospodarskega interesnega združenja pridobi od drugih dejavnosti.
See recital 12.
Glej uvodno izjavo 12.
Constitutional Council Decision No 87-237 DC of 30 December 1987.
Sklep ustavnega sveta št. 87-237 DC z dne 30. decembra 1987.
OJ L 146, 20.6.1996, p. 42.
UL L 146, 20.6.1996, str. 42.
Commission Decision of 3 May 1996, state aid No N 85/96 — France — tax measure relating to the maritime transport sector, SG (96) D/4527.
Odločba Komisije z dne 3. maja 1996, državna pomoč št. 85/96 – Francija – davčni ukrep v zvezi s pomorskim sektorjem, SG (96) D/4527.
OJ C 205, 5.7.1997, p. 5, and OJ C 13, 17.1.2004, p. 3, respectively.
UL C 205, 5.7.1997, str. 5. in UL C 13, 17.1.2004, str. 3.
See footnote 12.
Navedene v opombi št. 12.
OJ L 12, 15.1.2002, p. 33.
UL L 12, 15.1.2002, str. 33.
Letter from the Commission D/7119, dated 18 May 2000, to the French authorities concerning possible aid measures in favour of the ferry company Sea France, and those authorities’ reply to the Commission dated 10 July 2000.
Dopis Komisije D/7119 francoskim organom z dne 18. maja 2000 glede možnih ukrepov pomoči, ki bi jo prejela pomorska družba Sea France, in odgovor teh organov Komisiji z dne 10. julija 2000.
Letter from the Commission D (2003) 288, dated 15 January 2003, to the French authorities concerning possible aid measures in favour of the ferry company BAI, and those authorities’ reply to the Commission dated 2 April 2003.
Dopis Komisije D(2003) 288 francoskim organom z dne 15. januarja 2003 glede morebitnih ukrepov pomoči, ki bi jo prejela pomorska družba BAI, in odgovor teh organov Komisiji z dne 2. aprila 2003.
Judgments of the Court of Justice in Cases C-241/94 France v Commission [1996] ECR I-4551 and C-200/97 Ecotrade v Altiforni e Ferriere di Servola [1998] ECR I-7907, and judgment of the Court of First Instance in Joined Cases T-92/00 and T-103/00 Diputación Foral de Álava v Commission [2002] ECR II-1385.
Sodbi Sodišča z dne 26. septembra 1996, Francija proti Komisiji (C-241/94, Recueil, str. I-4551) in z dne 1. decembra 1998, Ecotrade proti Altiforni e Ferriere di Servola (C-200/97, Recueil, str. I-7907) ter sodba Sodišča prve stopnje z dne 6. marca 2002, Diputación Foral de Álava proti Komisiji (T-92/00 in T-103/00, Recueil, str. II-1385).
Article 39 CA of the General Tax Code had, it was asserted, been mentioned by the French authorities in their letters of 10 July 2000 and 2 April 2003 (referred to above in footnote 16) in reply to letters D/7719 of 18 May 2000 and D (2003) 288 of 15 January 2003 from the Commission.
Člen 39 CA Splošnega zakonika o davkih so francoski organi navedli v svojih dopisih z dne 10. julija 2000 in 2. aprila 2003 (navedeni v pripombi št. 16) kot odgovor na dopisa Komisije D/7719 z dne 18. maja 2000 in D(2003) 288 z dne 15. januarja 2003.
The Commission had, it was further asserted, also had occasion to analyse the scheme at issue in Cases C 03/03 (ex NN 42/02) — Aid to rescue and restructure the Air Lib company (OJ C 88, 11.4.2003, p. 2) and C 58/03 (ex NN 70/03) — Aid in favour of Alstom (OJ C 269, 8.11.2003, p. 2).
Komisija je zadevno shemo analizirala tudi v zadevah C 03/03 (prej NN 42/02) – Pomoč za rešitev in prestrukturiranje podjetja Air Lib (UL C 88, 11.4.2003, str. 2) in C 58/03 (prej NN 70/03) – Podpora za Alstom (UL C 269, 8.11.2003, str. 2).
See Commission Decision 92/329/EEC of 25 July 1990 on aid granted by the Italian Government to a manufacturer of ophthalmic products (Industrie ottiche riunite — IOR) (OJ L 183, 3.7.1992, p. 30).
Glej Odločbo Komisije 92/329/EGS z dne 25. julija 1990 o pomoči, ki jo je italijanska vlada dodelila proizvajalcu oftalmoloških izdelkov (Industrie ottiche riunite – IOR) (UL L 183, 3.7.1992, str. 30).
See recital 41 and footnote 15 above.
Glej uvodno izjavo 41 in opombo 15.
See Commission Decision 2001/168/ECSC of 31 October 2000 on Spain's corporation tax laws (OJ L 60, 1.3.2001, p. 57, end of paragraph 25).
Glej Odločbo Komisije 2001/168/ESPJ z dne 31. oktobra 2000 o španskih zakonih o davku na dohodke pravnih oseb (UL L 60, 1.3.2001, str. 57. uvodna izjava 25, na koncu).
See also Commission Decision 2004/76/EC of 13 May 2003 on the aid scheme implemented by France for headquarters and logistics centres (OJ L 23, 28.1.2004, p. 1); Commission Decision 2003/515/EC of 17 February 2003 on the State aid implemented by the Netherlands for international financing activities (OJ L 180, 18.7.2003, p. 52, in particular paragraphs 39 et seq.); Commission Decision 2003/601/EC of 17 February 2003 on aid scheme Ireland — Foreign Income (OJ L 204, 13.8.2003, p. 51, in particular paragraphs 59 et seq.).
Glej tudi Odločbo Komisije 2004/76/ES z dne 13. maja 2003 o shemi državne pomoči, ki jo je izvajala Francija za poveljstva in logistične centre (UL L 23, 28.1.2004, str. 1); Odločbo Komisije 2003/515/ES z dne 17. februarja 2003 o shemi državne pomoči, ki jo je izvajala Nizozemska za mednarodne finančne dejavnosti (UL L 180, 18.7.2003, str. 52. zlasti uvodna izjava 39 in naslednje izjave); Odločbo Komisije 2003/601/ES z dne 17. februarja 2003 o shemi državne pomoči Irske – tuji dohodki (UL L 204, 13.8.2003, str. 51. zlasti uvodna izjava 59 in naslednje izjave).
Judgment of the Court of Justice in Case 223/85 [1987] ECR 4617.
Sodba sodišča z dne 24. novembra 1987, RSV proti Komisiji (223/85 Recueil, str. 4617).
See footnote 15.
Glej opombo 15.
Judgment of the Court of Justice in Case 120/73 Gebrüder Lorenz GmbH v Federal Republic of Germany and Others [1973] ECR 1471.
Sodba Sodišča z dne 11. novembra 1973, zadeva 120/73, Lorenz GmbH proti Zvezni republiki Nemčiji, Recueil, str. 4617.
See, for example, the judgment of the Court of Justice in Case C-222/04 Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze [2006] ECR I-289, paragraph 129.
Glej na primer sodbo Sodišča z dne 10. januarja 2006, Ministero dell’Economia e delle Finanze proti Cassa di Risparmio di Firenze (C-222/04, Recueil, str. I-289, točka 129).
Judgment of the Court of First Instance in Case T-308/00 Salzgitter v Commission [2004] ECR II-1933, paragraph 79, and the case law cited therein.
Sodba Sodišča z dne 1. julija 2004, Salzgitter proti Komisiji (T-308/00, Recueil, str. II-1933, točka 79) in navedena sodna praksa.
Salzgitter v Commission, cited above in footnote 29, paragraph 81.
Sodba Salzgitter proti Komisiji, navedena v opombi št. 29, točka 81.
See also the Commission Notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3, paragraph 16).
Glej tudi Sporočilo Komisije o uporabi pravil v zvezi z državnimi pomočmi za ukrepe o neposrednem obdavčenju podjetij (UL ES C 384, 10.12.1998, str. 3. točka 16).
Judgment of 6 September 2006 in Case C-88/03 Portugal v Commission, not yet reported, paragraph 56.
Sodba Sodišča z dne 6. septembra 2006, Portugalska proti Komisiji (C-88/03, še neobjavljeno v Recueil, točka 56).
Pursuant to this article, the tax-deductible depreciation of an asset may not exceed, for one and the same financial year, the amount of any leasing charges collected, less any other charges relating to the asset.
V skladu s tem členom znesek amortizacije odobrenih sredstev, ki se odšteje od davčne osnove, v istem proračunskem letu ne sme presegati prejetega zneska najemnine, zmanjšanega za stroške v zvezi s temi sredstvi.
The EIG proper, being a fiscally transparent structure, is not liable to tax and cannot therefore be deemed to benefit from the scheme provided for in Article 39 CA of the General Tax Code.
Gospodarsko interesno združenje, ki je dejansko pregledna davčna struktura, ni davčni zavezanec in se ga ne sme obravnavati kot upravičenca do sheme iz člena 39 CA Splošnega zakonika o davkih.
Senate Report No 413 on the draft law laying down various economic and financial provisions, produced on behalf of the Nation's Committee on Finance, Budgetary Control and Economic Accounts by Mr Alain Lambert, Rapporteur-General, and Mr Philippe Marini (Ordinary Session of 1997-98).
Poročilo Senata št. 413 v imenu odbora za finance, za proračunski nadzor in računovodske evidence o osnutku zakona o različnih gospodarskih in finančnih določbah, ki sta ga sestavila Alain Lambert, skupni poročevalec, in Philippe Marini, v imenu odbora za finance (redno zasedanje iz leta 1997–1998).
Tax Instruction 4D-3-99 No 120 of 29 June 1999, paragraph 47 (annexed by the French authorities to their comments of 3 May 2004).
Davčni predpis 4D-3-99 št. 120, 29.6.1999, odstavek 47 (ki so ga francoski organi priložili pripombam z dne 3. maja 2004).
See, for example, Case C-278/00 Greece v Commission [2004] ECR I-3997, paragraph 24.
Glej, na primer, sodbo Sodišča z dne 29. aprila 2004, Grčija proti Komisiji (C-278/00, Recueil, str. I-3997, točka 24).
See recitals 86 and 87.
Glej uvodni izjavi 86 in 87.
Senate Report No 413 (cited above in footnote 34) makes clear that the exemption from transfer capital gains tax has the effect of multiplying by two the tax advantage resulting from the first part of the provision (removal of the ceiling on the amount of tax deductible depreciation and increase in the depreciation coefficient).
Opozoriti je treba, da iz poročila Senata št. 413 (navedenega v opombi št. 34) izhaja, da oprostitev davka na kapitalske dobičke iz prenosa sredstev podvoji davčne ugodnosti, ki izhajajo iz prvega dela mehanizma (odsotnost zgornje meje zneska amortizacije, ki se lahko odšteje od plačila davka, in povečanje koeficienta amortizacije).
The legality of Commission decisions falls to be assessed on the basis of the elements of fact and of law existing at the time when the measure was adopted and cannot depend on retrospective considerations (see inter alia the judgment of the Court of First Instance in Joined Cases T-371/94 and T-394/94 British Airways and Others v Commission [1998] ECR II-2405, paragraph 81).
V tem smislu se lahko opozori, da je treba zakonitost odločitev Komisije oceniti v skladu z dejstvi in veljavnim pravom na datum sprejetja zakona ter da zakonitost teh odločitev ne sme biti odvisna od preteklih ugotovitev (glej zlasti sodbo z dne 25. junija 1998, British Airways e.a. in British Midland Airways proti Komisiji, T-371/94, Recueil, str. II-2405, točka 81).
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 therein; C-66/02 Italy v Commission [2005] ECR I-10901, paragraph 77; and C-222/04 Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze, cited above in footnote 28, paragraph 131, and the case law cited therein.
Glej zlasti sodbe Sodišča z dne 8. novembra 2001, Adria-Wien Pipeline in Wietersdorfer & Peggauer Zementwerke (C-143/99, Recueil, str. I-8365, točka 38) in z dne 15. julija 2004, Španija proti Komisiji (C-501/00, Recueil, str. I-6717, točka 90), ter navedeno sodno prakso; z dne 15 decembra 2005, Italija proti Komisiji (C-66/02, Recueil, str. I-10901, točka 77) in z dne 10. januarja 2006, Ministero dell’Economia e delle Finanze proti Cassa di Risparmio di Firenze, navedeno v opombi št. 28, točka 131, ter navedeno sodno prakso.