natgillin/translations-raw huggingface dataset:
Germany intends to justify the compatibility of the aid under the environmental guidelines.
Nemčija namerava združljivost pomoči utemeljiti po Smernicah Skupnosti o državni pomoči za varstvo okolja.
The Commission has also considered the application of points 23 and 51 et seq. of the Community guidelines on State aid for environmental protection which in certain circumstances permit the granting of operating aid.
Komisija je upoštevala tudi uporabo točk 23 in 51 naslednjih Smernic Skupnosti o državni pomoči za varstvo okolja (v nadaljnjem besedilu: Smernice za okolje), ki v določenih razmerah dopuščajo pomoč za tekoče poslovanje.
The agriculture guidelines of 2000 refer in point 5.6.2 to these environmental guidelines.
Smernice za kmetijstvo iz leta 2000 se v točki 5.6.2 nanašajo na Smernice za okolje.
Point 23 of the environmental guidelines states that exemptions from or reductions in taxes the effects of which are conducive to environmental protection to the benefit of firms in particular categories in order to avoid placing them in a difficult competitive situation could be acceptable, provided that such exemptions are necessary to ensure the adoption or continued application of taxes to all products.
V točki 23 teh smernic za okolje je navedeno, da je sprejemljivo, da se določene vrste podjetij občasno popolnoma ali delno oprosti plačila davkov, ki imajo pozitivne učinke na okolje, da bi preprečili težak konkurenčni položaj teh podjetij, če so takšne izjeme nujne za uveljavitev uvedbe ali ohranjanja davkov na vse proizvode.
The Commission reminds that following point 50 of the environmental guidelines the tax measures in question should make, in general, a significant contribution to protecting the environment.
Komisija poudarja, da morajo davčni ukrepi v skladu s točko 50 Smernic za okolje načeloma znatno prispevati k varstvu okolja.
Care should be taken to ensure that the exemptions do not, by their very nature, undermine the general objectives pursued.
Zagotoviti je treba, da izjeme zaradi svoje narave ne škodujejo splošnim ciljem.
On the basis of the documents (the study) it submitted subsequently, Germany demonstrated that, notwithstanding the increase in energy taxes, energy consumption had decreased continuously and energy efficiency had increased in both vegetable and flower cultivation in greenhouses.
Na podlagi v nadaljevanju predloženih dokazil (študij) je Nemčija dokazovala, da se je poraba energije kljub višjim davkom na energijo nenehno zmanjševala, energetska učinkovitost na področju zelenjadarstva in gojenja okrasnih rastlin v rastlinjakih pa se je povečala.
Consequently, the Commission assumes that the undertakings in question have recognised the need to take measures to bring about some improvement in respect of environmental protection.
Zato Komisija domneva, da so zadevna podjetja spoznala, da so na področju varstva okolja potrebne izboljšave.
The environmental guidelines distinguish between, on the one hand, new taxes (point 51.1) and, on the other, existing taxes (points 51.2 and 52).
Smernice za okolje razlikujejo med novimi davki (točka 51.1) na eni strani in obstoječimi davki (točki 51.1 in 52) na drugi strani.
The Mineral Oil Tax Law had been in force when it was amended on 16 August 2001 by the Law Amending the Mineral Oil Tax Law, which granted the tax refunds.
Zakon o davku na mineralno olje je veljal, ko je bil 16. avgusta 2001 spremenjen z Zakonom o spremembi Zakona o davku na mineralno olje, s katerim so bila odobrena davčna povračila.
Therefore, it is to be deemed to have ‘existed’ in the sense of point 51.2 or 52 of the environmental guidelines at the time of the introduction of the amending Law.
Zato je treba kot „obstoječega“ v smislu točke 51.2 ali 52 Smernic zdaj upoštevati predlog zakona o spremembi.
Point 51.2 provides for the application of the provisions in point 51.1 if the following two conditions are satisfied at the same time: (a) the tax in question must have an appreciable positive impact in terms of environmental protection, and (b) the derogations for the firms concerned must have been decided on when the tax was adopted or have become necessary as a result of a significant change in economic conditions that placed the firms in a particularly difficult competitive situation.
V skladu s točko 51.2 se določbe iz točke 51.1 uporabljajo za obstoječe davke, če sta hkrati izpolnjena naslednja dva pogoja: a) zadevni davek mora imeti precejšen pozitivni vpliv na varstvo okolja in b) odstopanja za zadevna podjetja so bila sprejeta, ko je bil sprejet davek, ali so postala potrebna zaradi znatne spremembe v gospodarskih pogojih, ki so podjetja postavila v posebej težek konkurenčni položaj.
In the latter instance, the amount of the reduction may not exceed the increase in costs resulting from the change in economic conditions.
V slednjem primeru znesek zmanjšanja ne sme presegati povečanja stroškov zaradi spremembe gospodarskih pogojev.
Once there is no longer any increase in costs, the reduction must no longer apply.
Ko povečanja stroškov ni več, se zmanjšanje ne sme več uporabljati.
The conditions mentioned under (a) and (b) must be cumulatively fulfilled in order to apply point 51.1 of the environmental guidelines.
Pogoji iz a) in b) morajo biti izpolnjeni kumulativno, da se lahko uporabi točka 51.1 Smernic za okolje.
As regards the conditions under (b) first alternative, which requires that the derogations for the firms concerned must have been decided on when the tax was adopted, the Commission observes that all the tax reductions have been granted after the adoption of the tax law and not at the time of the adoption.
V zvezi s pogoji iz prve možnosti točke b), ki določa, da morajo biti odstopanja sprejeta v času, ko je bil sprejet davek, Komisija ugotavlja, da so bila vsa znižanja davčne stopnje odobrena šele po sprejetju zakona o davku in ne v času sprejetja zakona.
Therefore, the first alternative is not fulfilled.
Zato prva možnost ni izpolnjena.
The second alternative requires not only the proof of a significant change in economic conditions of the firms concerned, on the one hand, but also the proof that the amount of reduction does not exceed the increase in costs resulting from the change in economic conditions, on the other.
Druga možnost zahteva na eni strani dokazilo o znatni spremembi gospodarskih pogojev prizadetih podjetij in na drugi strani dokazilo, da znesek zmanjšanja ne presega povečanja stroškov zaradi spremembe gospodarskih pogojev.
Germany has not provided evidence which would allow the Commission to consider these conditions fulfilled.
Nemčija ni predložila nobenega takšnega dokazila, ki bi Komisiji omogočilo ugotovitev, da so ti pogoji izpolnjeni.
Therefore, also the second alternative of (b) is not fulfilled.
Zato tudi druga možnost točke b) ni izpolnjena.
Consequently, point 51.2 can not be applied.
Iz tega sledi, da točke 51.2 ni mogoče uporabiti.
The Commission has examined whether point 52 could be applied.
Komisija je preverila, ali lahko uporabi točko 52.
Point 52 lays down that where an existing tax is increased significantly and where the Member State concerned takes the view that derogations are needed for certain firms, the conditions set out in point 51.1 as regards new taxes are applicable by analogy.
Točka 52 določa, da če se obstoječi davek znatno poveča in če zadevna država članica meni, da so odstopanja potrebna za nekatera podjetja, se pogoji iz točke 51.1 za nove davke uporabljajo po analogiji.
Therefore it must be examined whether the taxes were increased significantly and if the conditions of point 51.1 of the environmental guidelines are fulfilled.
Zato je treba preveriti, ali so se davki povečali in ali so pogoji iz točke 51.1 Smernic za okolje izpolnjeni.
The existing taxes were all increased by more than 20 % (see Annex I).
Vsi obstoječi davki so se povečali za najmanj 20 % (glej Prilogo I).
The Commission considers this increase to be significant within the meaning of point 52 of the environmental guidelines.
Komisija meni, da je to povečanje znatno v smislu točke 52 Smernic za okolje.
The Commission notes that, according to Germany, the tax reductions in question are necessary for the continued existence of the greenhouse undertakings which benefit from them.
Komisija jemlje na znanje, da so po navedbah Nemčije odstopanja nujna za stalni obstoj upravičenih podjetij na področju gojenja rastlin v rastlinjakih.
However, point 52 can be applied only to the granted tax reductions that do not exceed the increase in the original tax, that is to say the new part of the existing tax.
Vendar pa se točka 52 uporablja samo za davčna povračila, ki ne presegajo zneska povišanja prvotnih davkov, tako rekoč za nov del obstoječih davkov.
Point 52 refers to the rules applicable to new taxes.
Točka 52 se nanaša na določbe, ki se uporabljajo za nove davke.
As a consequence the increase of the tax is assessed by analogy in the same way as the introduction of a new tax.
Iz tega sledi, da se povišanje davka oceni na enak način kot pri uvedbi novega davka.
This analogy can only be applied for the new part, meaning the increased part of the tax.
To analogijo je mogoče uporabiti samo za novi del, to pomeni za povišani del davka.
Only this reasoning ensures that the additional criteria which have to be applied in the assessment of existing taxes are not ignored in the case of the assessment of a tax increase.
Le takšno ravnanje zagotavlja, da dodatna merila, ki jih je treba uporabiti pri oceni obstoječih davkov, v primeru ocene zvišanja davka ne ostanejo neupoštevana.
Based on this assumption the Commission has established the following facts:
Na podlagi tega je Komisija ugotovila naslednje:
Regarding heating oil, the original tax had been increased from EUR 40,90/1000 l to EUR 61,35/1000 l. The Commission considers therefore that any reduction of the tax going beyond the original level (namely EUR 40,90/1000 l), cannot be justified under the environmental guidelines and is therefore incompatible with the common market.
V zvezi z grelnim gorivom se je prvotni davek v višini 40,90 EUR/1000 l zvišal na 61,35 EUR/1000 l. Komisija zato meni, da nobenega znižanja davčne stopnje, ki presega prvotno davčno stopnjo (40,90 EUR/1000 l), ni mogoče upravičiti s Smernicami za okolje in je zato nezdružljivo s skupnim trgom.
Regarding natural gas, the original tax had been increased from EUR 1,87/MWh to EUR 3,476/MWh (as of 1 April 1999), and EUR 5,50/MWh (as of 2003).
V zvezi z metanom se je prvotni davek v višini 1,87 EUR/MWh zvišal na 3,476 EUR/MWh (od 1. aprila 1999) in na 5,50 EUR/MWh (od leta 2003).
The Commission considers therefore that any reduction of the tax going beyond the original level (namely EUR 1,87/1000 l), cannot be justified under the environmental guidelines and is therefore incompatible with the common market.
Komisija zato meni, da nobenega znižanja davčne stopnje, ki presega prvotno davčno stopnjo (1,87 EUR/MWh), ni mogoče upravičiti s Smernicami za okolje in je zato nezdružljivo s skupnim trgom.
Regarding the liquid gas, the original tax had been increased from EUR 25,56/1000 kg to EUR 38,34/1000 kg (as of 1 April 1999) and EUR 60,60/1000 kg (as of 2003).
V zvezi s tekočim plinom se je prvotni davek v višini 25,56 EUR/1000 kg zvišal na 38,34 EUR/1000 kg (od 1. aprila 1999) in na 60,60 EUR/1000 kg (od l. 2003).
The Commission considers therefore that any reduction of the tax going beyond the original level (namely EUR 25,56/1000 kg), cannot be justified under the environmental guidelines and is therefore incompatible with the common market.
Komisija zato meni, da nobenega znižanja davčne stopnje, ki presega prvotno davčno stopnjo (25,56 EUR/1000 kg), ni mogoče upravičiti s Smernicami za okolje in je zato nezdružljivo s skupnim trgom.
With respect to the part of the aid which has not gone beyond the increase of the tax in 1999, the Commission has also determined whether the conditions of point 51.1(b) (applicable by analogy in accordance with point 52 of the guidelines) were respected.
V zvezi z delom pomoči, ki ni presegal zneska povišanja davka iz leta 1999, je Komisija prav tako preverila, ali so pogoji iz točke 51.1(b) (ki se ustrezno uporabljajo po točki 52) izpolnjeni.
Point 51.1(b) states that exemption decisions covering a 10-year period with no degressivity may be justified in two cases and specifies two further conditions which must be met: (a) where the reduction concerns a Community tax, the amount effectively paid by the firms after the reduction must remain higher than the Community minimum in order to provide the firms with an incentive to improve environmental protection; (b) where the reduction concerns a domestic tax imposed in the absence of a Community tax, the firms eligible for the reduction must nevertheless pay a significant proportion of the national tax.
Točka 51.1(b) določa, da so za 10-letno obdobje določene izjeme, ki ne upadajo, lahko upravičene v dveh primerih, in navaja dva dodatna pogoja, ki morata biti izpolnjena: a) v primeru davka Skupnosti, mora biti znesek, ki ga podjetja dejansko plačajo po zmanjšanju, še vedno višji od najnižjega zneska Skupnosti, da bi podjetja spodbujali k izboljšanju varstva okolja; b) v primeru državnega davka, določenega v odsotnosti davka Skupnosti, morajo podjetja, ki so upravičena do zmanjšanja, vseeno plačati pomemben del državnega davka.
Alternatively the environmental guidelines require that alternative measures (e.g. voluntary agreements) are in place, which is not the case here.
Smernice za okolje lahko zahtevajo tudi uporabo drugih ukrepov (npr. prostovoljni sporazumi). Vendar to tukaj ne velja.
With regard to the three products concerned, namely heating oil, natural gas and liquid gas, the original level of taxation applied before the increase of the tax in 1999 exceeded the Community minima:
Glede treh zadevnih proizvodov, in sicer grelnega goriva, metana in tekočega plina, je prvotni davek, uveden pred zvišanjem davka leta 1999, presegal minimum Skupnosti:
For heating oil, the Community minimum tax rate was EUR 18,00/1000 l [16] for the years 2001-2003 and EUR 21,00/1000 l [17] for the years 2004-2006 and was therefore below the original level of taxation of EUR 40,90/1000 l.
Za grelno gorivo je minimum Skupnosti znašal 18,00 EUR/1000 l [16] v letih 2001–2003 in 21,00 EUR/1000 l [17] v letih 2004–2006; tako je znašal manj kot najnižja davčna stopnja v višini 40,90 EUR/1000 l.
For natural gas, the Community minimum tax rate was EUR 0,54/MWh for the years 2004-2006 and was therefore below the original level of taxation of EUR 1,87/MWh.
Za metan je minimum Skupnosti znašal 0,54 EUR/MWh v letih 2004–2006; tako je znašal manj kot prvotna davčna stopnja v višini 1,87 EUR/MWh.
For liquid gas, the Community minimum tax rate was EUR 0/1000 kg and was therefore below the original level of taxation of EUR 25,56/1000 kg.
Za tekoči plin je minimum Skupnosti znašal 0,00 EUR/1000 kg; tako je znašal manj kot prvotna davčna stopnja v višini 25,56 EUR/1000 kg.
With regard to the (word missing) heating fuels which were not subject to a Community minimum during the years 2001-2003, point 51.1(b), second indent, of the 2001 Guidelines on State aid for environmental protection requires benefiting companies to pay a significant proportion of the national tax.
V zvezi z grelnimi sredstvi, za katera v letih 2001–2003 ni veljal najnižji davek Skupnosti, druga alinea točke 51.1 (b) Smernic za okolje iz leta 2001 določa, da morajo upravičena podjetja plačati pomemben del državnega davka.
The reason for that is to leave them with an incentive to improve their environmental performance.
Razlog za to je, da imajo podjetja spodbudo za izboljšanje odnosa do okolja.
In the practice of the Commission, it has become clear that, in general 20 %, or the Community minimum that applies to energy uses that do fall within the scope of respective Directives can be regarded as a significant proportion.
Po praksi Komisije je postalo jasno, da je kot pomemben del na splošno mogoče označiti 20 % ali najnižji davek Skupnosti, ki po ustreznem izkoriščanju energije spada v področje uporabe zadevne direktive.
Even if one takes into account the highest national tax rate applicable in the period in question, namely EUR 5,5/MWh, in the year 2003, the 20 % threshold only amounts to EUR 1,1/MWh, and therefore remains under the original level of taxation, namely EUR 1,87/MWh.
Tudi če se za zadevno obdobje upošteva najvišja veljavna davčna stopnja, tj. 5,50 EUR/MWh v letu 2003, znaša 20-odstotni prag 1,10 EUR/MWh in je pod prvotno stopnjo obdavčitve, tj. pod 1,87 EUR/MWh.
For these reasons, the Commission concludes that, as far as the tax reductions do not go beyond the original levels of taxation before the increase in 1999, the conditions set out in point 51.1 b are fulfilled.
Iz teh razlogov je Komisija sklenila, da so pogoji iz točke 51.1 (b) izpolnjeni, če znižanja davčne stopnje ne presegajo prvotnih stopenj obdavčitve pred povišanjem leta 1999.
Regarding heating oil, the Commission considers therefore that the part of the reduction of the tax which goes beyond the original rate (namely EUR 40,90/1000 l) is incompatible, and that the part of the reduction above the original rate (the reduction from EUR 61,35/1000 l to EUR 40,90/1000 l) is compatible with the common market.
V zvezi z grelnim gorivom Komisija meni, da je del znižanja davčne stopnje, ki presega prvotno davčno stopnjo (40,90 EUR/1000 l), nezdružljiv s skupnim trgom, tisti del znižanja davčne stopnje, ki pa ne presega prvotne davčne stopnje (znižanje z 61,35 EUR/1000 l na 40,90 EUR/1000 l), pa je združljiv s skupnim trgom.
Regarding natural gas, the Commission considers therefore that the part of the reduction of the tax, which goes beyond the original rate (namely EUR 1,87/MWh) is incompatible, and that the part of the reduction above the original rate (the reduction from EUR 3,476/MWh for the years 2001 and 2002 and EUR 5,5/MWh for the years 2003 to 2006 to EUR 1,87/MWh) is compatible with the common market.
V zvezi z metanom Komisija meni, da je del znižanja davčne stopnje, ki presega prvotno davčno stopnjo (1,87 EUR/MWh), nezdružljiv s skupnim trgom, tisti del znižanja davčne stopnje, ki pa ne presega prvotne davčne stopnje (znižanje s 3,476 EUR/MWh v letih 2001 in 2002 ter s 5,50 EUR/MWh v letih 2003 do 2006 na 1,87 EUR/MWh), pa je združljiv s skupnim trgom.
Regarding liquid gas, the Commission considers therefore that the part of the reduction of the tax which goes beyond the original rate (namely EUR 25,56/1000 kg) is incompatible, and that the part of the reduction above the original rate (the reduction from EUR 38,34/1000 kg for the years 2001 and 2002 and EUR 60,60/1000 kg for the years 2003 to 2006 to EUR) is compatible with the common market.
V zvezi s tekočim plinom Komisija meni, da je del znižanja davčne stopnje, ki presega prvotno davčno stopnjo (25,56 EUR/1000 kg), nezdružljiv s skupnim trgom, tisti del znižanja davčne stopnje, ki pa ne presega prvotne davčne stopnje (znižanje z 38,34 EUR/1000 kg v letih 2001 in 2002 ter s 60,60 EUR/1000 kg v letih 2003 do 2006), pa je združljiv s skupnim trgom.
The Commission notes that the aid granted in the years 2001-2004 was granted in breach of Article 93(2) of the EC Treaty (now Article 88(2)) without registering it in time with the Commission and without awaiting the Commission’s Decision.
Komisija ugotavlja, da je bila pomoč za leta 2001–2004 dodeljena v nasprotju s členom 93(2) Pogodbe ES (zdaj člen 88(2)) in ni bila pravočasno priglašena Komisiji, Nemčija pa ni počakala na odločitev Komisije v zvezi s tem.
Germany argues that the Commission knew about the aid as early as 29 August 2001, but that the Commission had not initiated proceedings under Article 88(2) of the EC Treaty until 22 October 2005.
Nemčija navaja, da je bila Komisija s pomočjo seznanjena že od 29. avgusta 2001, vendar pa je postopek v skladu s členom 88(2) Pogodbe ES sprožila šele 22. oktobra 2005.
In Germany’s opinion this decision is too late and with reference to Article 10(1) of Regulation (EC) No 659/1999 cannot be reconciled with the principles of proper administration.
Zadevna odločba je prispela prepozno in ob sklicevanju na člen 10(1) Uredbe (ES) št. 659/1999 ni združljiva z načeli dobrega upravljanja.
Germany therefore argues that the Commission is no longer authorised to establish the aid’s incompatibility with the common market.
Nemčija zato ugovarja, da Komisija nima več pravice ugotavljati nezdružljivost pomoči s skupnim trgom.
Unlawful aid is not eligible for the short examination periods specified in Article 4 of Regulation (EC) No 659/1999.
Protipravne pomoči niso upravičene do kratkih rokov za preverjanje, navedenih v členu 4 Uredbe (ES) št. 659/1999.
The principles of proper administration remain applicable, however.
Načela dobrega upravljanja še vedno veljajo.
The Commission underlines nevertheless that it reserved its right to examine the aid under scrutiny in its Decision C(2002) 441 final of 13 February 2002 addressed to Germany.
Vendar pa Komisija poudarja, da si je v Odločbi C(2002) 441 konč. z dne 13. februarja 2002, naslovljeni na Nemčijo, pridržala pravico do izvedbe preverjanja v zvezi s pomočmi.
From the date cited by Germany (29 August 2001) until the opening of the formal investigation procedure (20 October 2005) the Commission addressed at least three requests for information to Germany and held a meeting with representatives from Germany.
Od datuma, ki ga navaja Nemčija (29. avgust 2001), do sprožitve uradnega postopka preiskave (20. oktober 2005) je Komisija Nemčiji poslala najmanj tri zahteve po podatkih, srečala pa se je tudi s predstavniki Nemčije.
Also, it was not until during this period that the Commission learnt of the two extensions of the tax refund, by two years in each case.
Komisija je v tem času izvedela tudi za obe podaljšanji davčnih povračil za dve leti.
During the same period Germany addressed no less than five communications with additional information to the Commission.
V istem obdobju je Nemčija Komisiji poslala pet obvestil z dodatnimi informacijami.
The mere fact that during the period in question Germany sent five communications to the Commission proves that it was also Germany’s view that the information had not been sufficiently complete to allow the Commission to take a decision on this case.
Že samo dejstvo, da je Nemčija v omenjenem obdobju Komisiji poslala pet obvestil, dokazuje, da informacije tudi po mnenju Nemčije niso bile dovolj popolne, da bi Komisiji v zadevnem primeru omogočile sprejetje odločitve.
Citing the RSV judgment does not alter that fact.
Te ugotovitve ne spremeni niti sklicevanje na sodbo RSV.
The case underlying that judgment is different.
Primer iz te sodbe je drugačen.
In that case, the Commission not only already had detailed knowledge of the aid (which is not so in the present case), but had even already taken a decision on the basic measure.
V zvezi s tem primerom je Komisija podrobno poznala pomoč, kar pa v pričujočem primeru ne drži, sprejela pa je tudi odločbo o osnovnem ukrepu.
Even taking into account the relevant ECJ case law, there is therefore no question of the Commission having failed to take action.
Tudi ob upoštevanju zadevne sodne prakse Sodišča ni mogoče govoriti o nedejavnosti Komisije.
Article 10(1) of Regulation (EC) No 659/1999 has not been infringed.
Člen 10(1) Uredbe (ES) št. 659/1999 ni bil kršen.
Regarding the notified part of the aid (ex number N 189/2005) neither Germany nor interested third parties argued that there had been specific infringements of the examination periods as referred to in Article 4(5) of Regulation (EC) No 659/1999.
V zvezi s priglašenim delom pomoči (ex N 189/2005) niso niti Nemčija niti zainteresirane tretje strani uveljavljale posebnih kršitev rokov za preverjanje iz člena 4(5) Uredbe (ES) št. 659/1999.
Furthermore, Germany did not apply the procedure provided for under Article 5(3) of that Regulation.
Poleg tega Nemčija ni uporabila predvidenega postopka iz člena 5(3) Uredbe.
Therefore, the arguments of Germany concerning the concrete application of the Regulation (EC) No 659/1999 must be discarded.
Zato argumenti, ki jih je Nemčija navedla v zvezi s konkretno uporabo Uredbe (ES) št. 659/1999, ne veljajo.