natgillin/translations-raw huggingface dataset:
The method used is based on a principle developed in the IAS 2 international accounting standard, whereby fixed production overheads must be allocated to production costs on the basis of the normal capacity of the production facilities.
Izbrana metoda temelji na načelu, razvitem z mednarodnim računovodskim standardom IAS 2, na podlagi katerega je treba stalne splošne stroške proizvodnje dodeliti stroškom proizvodnje na podlagi normalne zmogljivosti proizvodnega obrata.
Service of general economic interest
Storitve splošnega gospodarskega pomena
Secondly, France recalls the activities linked to the public service tasks that were entrusted to the LNE and points out that the LNE is an EPIC subject to compliance with the principle of specification, which applies to any public establishment specifically created to operate a public service.
Drugič, Francija opozarja na dejavnosti, povezane z nalogami javnih storitev, poverjenih LNE, ter natančno navaja, da je LNE gospodarska javna ustanova (EPIC), ki mora upoštevati načelo specifikacije, ki se uporablja za vsako javno ustanovo, ustanovljeno posebej za opravljanje javnih storitev.
Basing itself on European Court of Justice case-law [11], it goes on to say that the LNE’s public service tasks are of general economic interest as the LNE uses resources that it would not commit if it considered only its commercial interest.
Francija, ki se opira na sodno prakso Sodišča [11], trdi, da so naloge javnih storitev ustanove LNE dejansko splošnega gospodarskega pomena, saj LNE uporablja vire, ki jih ne bi dodelila, če bi šlo le za njegov lasten trgovinski interes.
The tasks identified in the 2005/2008 performance contract are therefore of a clear and specific economic nature.
Naloge, ki so bile v pogodbi o storitvah za obdobje 2005/2008 ponovno pregledane, imajo tako nedvomen in specifičen gospodarski značaj.
Lastly, the case-law [12] states, on the one hand, that undertakings entrusted with the operation of services of general economic interest must have been assigned that task by an act of a public authority which defines precisely the content of the public service obligations and, on the other hand, that the Commission can call into question the definition of services of general economic interest only in a case of manifest error.
V sodni praksi [12] je po eni strani tudi poudarjeno, da je bilo treba subjektu, ki mu je poverjeno opravljanje storitev splošnega gospodarskega pomena, to nalogo podeliti z aktom državnega organa, ki natančno opredeljuje vsebino obveznosti javnih storitev, po drugi strani pa lahko Komisija postavi pod vprašaj opredelitev storitev splošnega gospodarskega pomena, ki jo določi ena država članica, le v primeru očitne napake.
France maintains that, by definition, EPICs satisfy the above criteria.
Francija meni, da gospodarska javna ustanova po definiciji ustreza zgoraj navedenim merilom.
Absence of State aid and cross-subsidation
Odsotnost državne pomoči in navzkrižnega subvencioniranja
Thirdly, according to France, the compensation granted to the LNE for its public service obligations does not constitute unlawful State aid.
Tretjič, po mnenju Francije nadomestilo, dodeljeno LNE, za opravljanje obveznosti javnih storitev ne pomeni nezakonite državne pomoči.
The four cumulative conditions of the Altmark judgment [13] are, in fact, met.
V bistvu so izpolnjeni vsi štirje kumulativni pogoji iz sodbe v zadevi Altmark [13].
Analysis also reveals that the provisions of the Community framework for State aid in the form of public service compensation [14] (the framework) are met.
Analiza nadalje kaže, da so se določbe okvira Skupnosti za državne pomoči v obliki nadomestila za javne storitve [14] (v nadaljnjem besedilu: „okvir“) upoštevale.
In addition, any penalty imposed on France would contravene Commission Decision No 2005/842/EC of 28 November 2005 on the application of Article 86(2) of the EC Treaty to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest [15].
Poleg tega bi vsaka sankcija, naložena Franciji, kršila Odločbo Komisije 2005/842/ES z dne 28. novembra 2005 o uporabi člena 86(2) Pogodbe ES za državne pomoči v obliki nadomestila za javne storitve, dodeljene nekaterim podjetjem, pooblaščenim za opravljanje storitev splošnega gospodarskega pomena [15].
Article 2(1)(a) of the Decision lays down the compatibility of such compensation under certain conditions that the LNE meets.
V členu 2(1)(a) te odločbe je opredeljena združljivost takih nadomestil v določenih pogojih, ki jih izpolnjuje LNE.
The grants for the Trappes sites, awarded by the regional authorities and the State, funded the resources needed to perform the public service tasks entrusted to the LNE.
Z donacijami za lokaciji Trappes, ki so jih dodelile lokalne skupnosti in država, so se pridobila sredstva za financiranje, potrebna za izpolnjevanje nalog javnih storitev, poverjenih LNE.
Using an analysis of the relevant markets, France wishes to prove that, at the date of referral, there had been no irregular cross-subsidies, i.e. enabling the LNE to charge predatory prices in the relevant commercial sectors.
Francija skuša prav tako prikazati, opirajoč se na analizo zadevnih trgov, da na datum predložitve ni bilo nepravilnih navzkrižnih donacij, s čimer bi se namreč omogočilo, da bi LNE zaračunaval oderuške cene v zadevnih trgovinskih sektorjih.
Lastly, France considers that the LNE does not have a significant market share as it is estimated at 4,2 % nationally and at 1 % Europe-wide.
Francija nazadnje meni, da LNE nima znatnega tržnega deleža, ker je bil ta delež ocenjen na 4,2 % na nacionalni ravni in na 1 % na evropski ravni.
Fourthly, France points out that the trade discount granted to small and medium-sized enterprises (SMEs) in the Ile-de-France is consistent with a scheme authorised by the Commission in 1989 [16], for which any laboratory was eligible, including the complainants.
Četrtič, Francija natančno pojasnjuje, da trgovinski rabat, odobren malim in srednje velikim podjetjem (MSP) v regiji Île-de-France, spada v okvir sheme, ki jo je leta 1989 odobrila Komisija [16], in h kateri lahko pristopi vsak laboratorij, vključno s pritožnikom.
Furthermore, France has found no trace of an alleged subsidy from the Agency for the Environment and Energy Management (ADEME) to the LNE.
Sicer pa Francija ni našla ničesar, kar bi dokazovalo obstoj navedene donacije Agence de l’Environnement et de la Maîtrise de l’Énergie (ADEME – Agencija za okolje in upravljanje energije) v korist LNE.
Fifthly, France notes that, to perform their tests, the French customs and indirect taxation authorities (DGDDI) use their own laboratories or those of the Directorate-General for Competition, Consumer Affairs and Prevention of Fraud (DGCCRF) if they possess the ad hoc technical expertise (for example, a large number of tests on toys are carried out by a customs laboratory).
Petič, Francija pripominja, da je Direction générale des douanes et droits indirects (DGDDI – Generalni carinski urad in urad za posredno obdavčevanje) za izvedbo svojih testiranj uporabljal svoje lastne laboratorije ali laboratorije Direction générale de la concurrence, de la consommation et de la répression des fraudes (DGCCRF – Generalni direktorat za konkurenco, potrošnike in boj proti goljufijam), če so slednji za ta namen tehnično primerni (na primer veliko število preskusov na igračah opravijo v laboratoriju carine).
If not, the DGDDI uses external laboratories, such as the LNE.
Če za ta namen niso primerni, se DGDDI obrne na zunanje laboratorije, med katerimi je zlasti LNE.
The laboratory is chosen on the basis of its expertise in applying the regulations in question.
Laboratorij se izbere na podlagi svojih sposobnosti za uporabo zadevnih predpisov.
The DGDDI can therefore turn to, for example, the National Research and Safety Institute (INRS) in the cases of protective masks or to the Scientific and Technical Centre for Buildings (CSTB) for construction products.
Tako se lahko DGDDI obrne, na primer, na Institut national de recherche et de sécurité (Nacionalni inštitut za raziskovanje in varnost) za zaščitne maske ali na Centre scientifique et technique du bâtiment (Tehnični in znanstveni gradbeni center) za gradbene proizvode.
The subject matter of this procedure is the annual operating and investment grants awarded to the LNE by the public authorities between 1993 and 2005.
Predmet tega postopka so letne donacije za poslovanje ter investicijska podpora, ki so jo LNE dodelili javni organi med leti 1993 in 2005.
Classification as State aid
Opredelitev kot državna pomoč
The LNE’s public service tasks are economic activities
Naloge javnih storitev LNE so gospodarske dejavnosti
The competition rules do not apply to non-economic activities.
Pravila konkurence se ne uporabljajo za negospodarske dejavnosti.
The first matter to be assessed is, therefore, whether the LNE’s activities in the public sector [17] are economic in nature or not.
Zato je treba najprej presoditi, ali je narava dejavnosti LNE [17] v javnem sektorju gospodarska ali negospodarska.
Any activity consisting in supplying goods or services on a given market is an economic activity [18].
Vsaka dejavnost, ki zajema dobavo blaga ali opravljanje storitev na zadevnem trgu, je gospodarska dejavnost [18].
According to Mr Advocate-General Jacobs, in his conclusions in Case C-222/04, the emphasis when interpreting whether an activity is economic in nature should be placed on whether that activity could, at least in principle, be carried on by a private undertaking in order to make profits.
Po mnenju generalnega pravobranilca Jacobsa v sklepnih predlogih v zadevi C-222/04 je glavno merilo, na podlagi katerega se lahko presodi, če je dejavnost gospodarske narave, ugotovitev, ali lahko dejavnost, ki jo, vsaj načeloma, opravlja zasebno podjetje, ustvarja dobiček.
In this context, the Commission considers that the study, research, consultation, expertise, testing and control work and all the technical assistance measures designed to protect and inform consumers or improve product quality carried out by the LNE as part of its general interest task, correspond to a supply of services on the relevant markets and that these services could, in principle, be supplied by an undertaking in order to make profits.
Komisija v zvezi s tem meni, da dela proučevanja, raziskovanja, posvetovanja, presojanja, testiranja, nadzora in vse storitve tehnične pomoči, koristna pri varstvu in obveščanju potrošnikov ali izboljšanju kakovosti proizvodov, ki jih izvaja LNE v okviru svojih nalog splošnega pomena, ustrezajo opravljanju storitev na zadevnih trgih ter da bi lahko te storitve načeloma opravilo podjetje, ki skuša ustvarjati dobiček.
The tasks entrusted by the State to the LNE are therefore economic in nature [19].
Naloge, ki jih je LNE poverila držav, so torej gospodarske narave [19].
Criteria required to classify a state measure as State aid
Zahtevana merila za uvrstitev državnega ukrepa med državne pomoči
Under Article 87(1), a measure constitutes State aid if the four following conditions are all met.
V skladu s členom 87(1) pomeni ukrep državno pomoč, če so izpolnjeni naslednji štirje kumulativni pogoji.
First, it must be a state measure or involve state resources.
Prvič, ukrep mora biti poseg države ali pa kakršna koli pomoč iz državnih sredstev.
Second, the measure must confer an advantage on its recipient.
Drugič, ukrep mora upravičencu dodeliti prednost.
Third, it must distort or threaten to distort competition by favouring certain undertakings.
Tretjič, ukrep mora izkrivljati ali bi lahko izkrivljal konkurenco z dajanjem prednosti posameznim podjetjem.
Fourth, it must affect trade between Member States.
Četrtič, ta ukrep bi lahko prizadel trgovino med državami članicami.
State budget allocations are clearly state resources.
Proračunske donacije države so očitno državna sredstva.
The public interest group ‘Bureau national de métrologie’ was under state control [20], before being incorporated into the LNE in 2005.
Javnointeresna skupina Bureau national de métrologie je bila, preden je bila leta 2005 vključena v LNE, pod nadzorom države [20].
The LNE’s resources linked to contracts with BNM are therefore state resources.
Sredstva LNE, ki so pogodbeno vezana z BNM, so torej državna sredstva.
Aid granted by regional and local bodies of the Member States, whatever their status and description, must be scrutinized to determine whether it complies with Article 87 of the Treaty [21].
Pri pomočeh, ki so jih dodelile regionalne in lokalne skupnosti držav članic ne glede na njihov statut in imenovanje, je treba preveriti, ali so skladne s členom 87 Pogodbe [21].
The grants paid by the Conseil Régional d’Ile de France and by the Conseil Général des Yvelines are state resources.
Donacije, ki sta jih dodelila Conseil régional d’Île de France in Conseil général des Yvelines, so državna sredstva.
Therefore, all the measures in question are financed through state resources.
Vsi zadevni ukrepi so financirani s pomočjo državnih sredstev.
Advantage conferred on the recipient
Dajanje prednosti upravičencu
Measures which, in various forms, mitigate the burdens which are normally included in the budget of an undertaking and which are thereby similar to subsidies constitute advantages for the purposes of Article 87(1) [22].
Posegi države, s katerimi se v različnih oblikah zmanjšujejo stroški, ki običajno bremenijo proračun podjetja ter so v tem primerljivi z donacijo, pomenijo prednosti v smislu člena 87(1) Pogodbe ES [22].
Operating and investment grants mitigate the charges that are normally included in the LNE’s budget.
Donacije za poslovanje in investicijska podpora zmanjšujejo stroške, ki običajno bremenijo proračun LNE.
These grants therefore confer an advantage on the LNE.
Te donacije zato pomenijo prednost v korist LNE.
Distorting or threatening to distort competition by favouring certain undertakings
Izkrivljanje ali morebitno izkrivljanje konkurence z dajanjem prednosti posameznim podjetjem
Article 87(1) prohibits aid that favours certain undertakings or the production of certain goods, i.e. selective aid.
Člen 87(1) Pogodbe ES prepoveduje pomoči, ki bi dajale prednost „posameznim podjetjem ali proizvodnji posameznega blaga“, se pravi selektivno pomoč.
As the sole beneficiary of the measures that are the subject of this procedure is the LNE, the selectivity condition is clearly met.
Ker je edini upravičenec ukrepa tega postopka LNE, je pogoj selektivnosti očitno izpolnjen.
It should also be recalled that, in principle, aid intended to relieve an undertaking of the expenses which it would itself normally have had to bear in its day-to-day management or its usual activities distort the conditions of competition [23].
Poleg tega je treba opozoriti, da pomoči, ki naj bi podjetje razbremenile stroškov, ki jih običajno imajo z vsakodnevnim upravljanjem ali običajnimi dejavnostmi, načeloma izkrivljajo konkurenčne pogoje [23].
Consequently the measures in question, which favour the LNE, could distort competition.
Zato bi lahko zadevni ukrepi, ki dajejo prednost LNE, izkrivljali konkurenco.
Effects on trade
Učinek na trgovino
The Commission notes that the relevant markets are the subject of intra-Community trade.
Komisija trdi, da so zadevni trgi namenjeni trgovini znotraj Skupnosti.
In 2005 the LNE had a turnover within the European Union of EUR 4 million (excluding France) and of EUR 2,35 million outside the European Union.
Promet, ki ga je LNE dosegel leta 2005, je znašal 4 milijone EUR znotraj Evropske unije (izven Francije) in 2,35 milijonov EUR izven Evropske unije.
In 2000, according to France, the LNE generated 13 % of its turnover outside France, i.e. 9 % in the European Union and 4 % outside.
Po podatkih Francije je LNE leta 2000 dosegel 13 % svojega prometa izven Francije, in sicer 9 % v Evropski uniji in 4 % izven EU.
Moreover, for the effect-on-trade condition to be met, the Commission is not required to establish the real impact of this aid on trade between the Member States and an effective distortion of competition but must simply examine whether this aid could affect trade and distort competition.
Sicer pa za izpolnitev pogoja učinka na trgovino ni treba, da bi Komisija ugotovila dejanski učinek teh pomoči na trgovino med državami članicami in učinkovito izkrivljanje konkurence, ampak mora le preveriti, če lahko te pomoči prizadenejo trgovino in izkrivljajo konkurenco.
In this context, it is sufficient to note that the markets on which the LNE operates have a cross-border dimension and that the LNE competes with undertakings located in other Member States and with French undertakings active on these markets at international level.
V zvezi s tem zadostuje ugotovitev, da imajo trgi, na katerih deluje LNE, čezmejno razsežnost ter da je LNE konkurenčen z nekaterimi podjetji s sedežem v drugih državah članicah in s francoskimi podjetji, delujočimi na teh mednarodnih trgih.
It was argued here that any granting of aid to an undertaking that operates on the Community market would be likely to distort competition and affect trade between Member States [24].
V tem smislu se je zdelo, da lahko vsaka dodelitev pomoči podjetju, ki izvaja dejavnosti na trgu Skupnosti, povzroči izkrivljanje konkurence in prizadene trgovino med državami članicami [24].
Consequently, France’s claims that trade would not be affected because of LNE’s small market shares cannot be accepted, especially since the amounts granted are far from negligible.
Posledično so trditve Francije, v skladu s katerimi trgovina ni prizadeta zaradi nizkih deležev, ki jih ima LNE na trgu, nesprejemljive še toliko bolj, ker dodeljeni zneski še zdaleč niso zanemarljivi.
The measures in question hamper the commercial activities of Community operators [25] wishing to expand their activities in France.
Zadevni ukrepi otežujejo trgovinske dejavnosti gospodarskih subjektov [25], ki želijo razširiti svoje dejavnosti v Franciji.
Without public support, the LNE’s operations would be on a smaller scale, enabling the LNE’s competitors to increase their turnover.
Brez podpore javnosti bi imele dejavnosti, ki jih izvaja LNE, bolj omejeno razsežnost, kar bi konkurentom LNE omogočilo, da bi povečali svoj promet.
As the measures in question put the LNE in a stronger position than other operators competing in intra-Community trade, it can be concluded that they affect trade between Member States and are likely to distort competition between these operators.
Ker zadevni ukrepi krepijo položaj LNE v primerjavi z drugimi konkurenčnimi subjekti v trgovini znotraj Skupnosti, lahko sklepamo, da prizadenejo trgovino med državami članicami in lahko izkrivljajo konkurenco med subjekti.
Compensation for a public service obligation — the Altmark judgment
Nadomestilo za obveznost javnih storitev – sodna praksa Altmark
In July 2003 the Court ruled in Altmark [26] that, where a state measure must be regarded as compensation for the services provided by the recipient undertakings in order to discharge public service obligations, so that those undertakings do not enjoy a real financial advantage and the measure thus does not have the effect of putting them in a more favourable competitive position than the undertakings competing with them, such a measure is not caught by Article 87(1) of the Treaty.
Sodišče Evropskih skupnosti je v sodbi v zadevi Altmark [26] julija 2003 odločilo da, če je treba poseg države obravnavati kot nadomestilo v zameno za storitve, ki jih opravijo upravičena podjetja, da bi izpolnila obveznosti javnih storitev, tako da ta podjetja dejansko nimajo finančne koristi in imajo zaradi posega torej ugodnejši konkurenčni položaj v primerjavi s konkurenčnimi podjetji, tak poseg ne spada na področje uporabe člena 87(1) Pogodbe.
To do so, the four conditions referred to in the judgment must all be satisfied.
V ta namen morajo biti izpolnjeni štirje kumulativni pogoji iz sodbe.
France maintains that the compensation paid to the LNE for its public service obligations is not unlawful State aid because the four conditions referred to by the Court are satisfied.
Toda Francija meni, da nadomestila, izplačana LNE za obveznosti javnih storitev, ne pomenijo nezakonitih državnih pomoči, ker so izpolnjeni štirje kumulativni pogoji, ki jih je navedlo Sodišče.
The Commission does not share this opinion.
Komisija pa ni tega mnenja.
According to the fourth condition listed in the Altmark judgment, where the undertaking which is to discharge public service obligations in a specific case is not chosen pursuant to a public procurement procedure which would allow for the selection of the tenderer capable of providing those services at the least cost to the community, the level of compensation needed must be determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately equipped so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations.
V četrtem pogoju, navedenem v sodbi v zadevi Altmark, se zahteva, da, kadar podjetje, ki naj bi izpolnjevalo obveznosti javnih storitev, v danem primeru ni izbrano v skladu s postopkom oddaje javnih naročil, s čimer naj bi se omogočila izbira ponudnika, ki je te storitve skupnosti sposoben zagotoviti po najnižjih stroških, je treba stopnjo potrebnega nadomestila določiti na podlagi analize stroškov, ki bi nastali v dobro vodenem in ustrezno opremljenem povprečnem podjetju pri izpolnjevanju navedenih obveznosti, pri čemer je treba upoštevati ustrezne prejemke in zmerni dobiček pri izpolnjevanju teh obveznosti.
In its arguments to demonstrate compliance with the condition spelt out in the preceding paragraph, France limits itself to saying that the analysis of the costs which a typical undertaking would incur must take into account the range of public service tasks entrusted to the LNE, which concern both regulatory applications and basic research in various sectors (metrology, health, environment, industry, consumer goods, construction and packaging products).
Francija je skušala pri utemeljevanju dokazati skladnost s pogoji, navedenimi v prejšnji točki, in je le pripomnila, da je treba pri analizi stroškov, ki bi nastali v povprečnem podjetju, upoštevati raznolike naloge javnih storitev, poverjenih LNE, ki zadevajo normativno ureditev ter temeljne raziskave v različnih sektorjih (sektorji meroslovja, zdravja, okolja, industrije, potrošniških izdelkov, gradbenih proizvodov, pakiranja in embalaže).
France has not provided any analysis of the costs of ‘a typical undertaking, well run’.
Francija ni predložila nobene analize stroškov za „dobro vodeno povprečno podjetje“.
In addition, no explanation is given as to why it might not be possible to compare LNE to a typical undertaking of this type.
Prav tako ni bilo predložene nobene razlage, zakaj naj ne bi bilo možno primerjati LNE s takim povprečnim podjetjem.
The Commission is unable to conjure up out of nothing the comparison required by Community case-law.
Komisija ne more zasnovati primerjave, ki se zahteva s sodno prakso Skupnosti, ker nima nobenih dejavnikov.
The Commission therefore considers that the fourth criterion listed in the Altmark judgment has not been met.
Zato Komisija meni, da četrti pogoj, naveden v sodbi v zadevi Altmark, ni izpolnjen.
France’s abstract reference to points 13 to 17 of the framework in no way alter this view.
Te presoje v ničemer ne spremeni abstraktno sklicevanje Francije na točke 13 do 17 okvira.
Conclusion
Sklepne ugotovitve
In the light of all the foregoing considerations, the Commission considers that the budget allocations and the grants paid by the regional authorities in question constitute aid within the meaning of Article 87(1) of the Treaty.
Komisija, ob upoštevanju vseh predhodno navedenih pomislekov, meni, da proračunske donacije in donacije, ki so jih dodelile zadevne lokalne skupnosti, pomenijo pomoč v smislu člena 87(1) Pogodbe.
Unlawfulness of the aid
Nezakonitost pomoči