natgillin/translations-raw huggingface dataset:
In contrast, the relationship between the State and the insolvent firm is based on public law and is, therefore, not dependent on the will of the parties.
V nasprotju s tem pa razmerje med državo in plačilno nesposobnim podjetjem temelji na javnem pravu in zato ni odvisno od volje strank.
Any new owner who took over the assets of the liquidated firm would automatically be obliged to pay taxes.
Vsak novi lastnik, ki bi prevzel premoženje likvidiranega podjetja, bi bil avtomatično zavezan plačevati davke.
Furthermore, the State is never dependent on a single taxpayer.
Poleg tega ni država nikoli odvisna le od enega davkoplačevalca.
Finally and most importantly, when levying taxes, the State is not profit-driven and does not act on a commercial basis or on commercial considerations.
Končno in najbolj pomembno pa je, da pri odmeri davkov države ne vodi dobiček, prav tako pa se država ne ravna po komercialni podlagi oziroma komercialnih premislekih.
The analogy with a business partner is therefore not well-founded.
Analogija s poslovnim partnerjem torej ni dobro utemeljena.
The Commission therefore concludes that the loss of future taxes cannot be taken into account when applying the market economy creditor principle.
Komisija zato ugotavlja, da izgube bodočih davkov ni mogoče upoštevati pri uporabi načela upnika v tržnem gospodarstvu.
On the basis of the above evidence, the Commission concludes that in the present case the market economy creditor test was not met and the State conferred on the recipient an advantage that it would not have been able to obtain from the market.
Na podlagi zgornjih dokazov Komisija ugotavlja, da v obravnavani zadevi ni bilo zadoščeno preskusu upnika v tržnem gospodarstvu in da je država prejemniku dodelila prednost, ki je od trga ne bi bil zmožen pridobiti.
The Commission therefore concludes that the measure in question constitutes State aid within the meaning of Article 87(1) of the EC Treaty.
Komisija tako ugotavlja, da zadevni ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe ES.
The State aid granted to the recipient comprises the amount of the debt written off by the tax office under the arrangement procedure, which is SKK 9730739 (EUR 256000).
Prejemniku odobrena državna pomoč vključuje znesek dolga, ki ga je davčni urad odpisal v skladu s postopkom poravnave in znaša 9730739 SKK (256000 EUR).
Compatibility of aid: Derogation under Article 87(3) of the EC Treaty
Združljivost pomoči: Odstopanje po členu 87(3) Pogodbe ES
The primary objective of the measure is to assist a company in difficulty.
Osnovni cilj ukrepa je pomagati družbi, ki je v težavah.
In such cases, it is possible to apply the exemption laid down in Article 87(3)(c) of the EC Treaty provided that the relevant conditions are met; under the exemption, State aid may be granted to facilitate the development of certain economic activities provided that it does not adversely affect trading conditions to an extent contrary to the common interest.
V takšnih primerih je mogoče uporabiti izvzetje po členu 87(3)(c) Pogodbe ES, če so izpolnjeni ustrezni pogoji; v skladu z izvzetjem je državno pomoč mogoče odobriti za pospešitev razvoja določenih gospodarskih dejavnosti, če nima škodljivega učinka na pogoje trgovanja v obsegu, ki je nasproten skupnemu interesu.
Rescue and restructuring aid to ailing companies is currently governed by the Community guidelines on State aid for rescuing and restructuring firms in difficulty [12] (the New Guidelines), which replaced the previous text adopted in 1999 [13] (the 1999 Guidelines).
Pomoč za reševanje in prestrukturiranje podjetij v težavah je trenutno urejena s smernicami Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah [12] (v nadaljnjem besedilu „nove smernice“), ki so nadomestile prejšnje besedilo, sprejeto leta 1999 [13] (v nadaljnjem besedilu „smernice iz leta 1999“).
Under their transitional provisions, the New Guidelines apply to the assessment of any rescue or restructuring aid granted without the authorisation of the Commission (unlawful aid) where some or all of the aid is granted after 1 October 2004, the date of publication of the New Guidelines in the Official Journal of the European Union (point 104, first subparagraph).
V skladu s svojimi prehodnimi določbami se nove smernice uporabljajo za oceno kakršne koli pomoči za reševanje in prestrukturiranje, odobrene brez dovoljenja Komisije (nezakonita pomoč), če je del pomoči ali celotna pomoč, odobrena po 1. oktobru 2004, kar je datum objave novih smernic v Uradnem listu Evropske unije (točka 104, prvi pododstavek).
Aid unlawfully granted before 1 October 2004 is to be assessed on the basis of the guidelines applicable at the time when it was granted (point 104, second subparagraph).
Nezakonito odobrena pomoč pred 1. oktobrom 2004 se ocenjuje na podlagi smernic, ki so veljale v času odobritve (točka 104, drugi pododstavek).
The Commission notes that the tax office’s approval of the arrangement was issued on 8 June 2004 and took effect on 2 August 2004.
Komisija ugotavlja, da je davčni urad izdal odobritev poravnave 8. junija 2004, veljati pa je začela 2. avgusta 2004.
Therefore, the aid was unlawfully granted before 1 October 2004.
Pomoč je bila torej nezakonito odobrena pred 1. oktobrom 2004.
This means that the applicable guidelines are the 1999 Guidelines in force at the time when the aid was granted.
To pomeni, da je treba uporabiti smernice iz leta 1999, ki so veljale v času odobritve pomoči.
The Commission takes note that the recipient is a small enterprise within the meaning of Commission Regulation (EC) No 70/2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises [14].
Komisija je pozorna na dejstvo, da je prejemnik majhno podjetje v smislu Uredbe Komisije (ES) št. 70/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe ES za državno pomoč majhnim in srednje velikim podjetjem [14].
Under point 5(c) of the 1999 Guidelines, a firm is regarded as being in difficulty where it fulfils the criteria under domestic law for being the subject of collective insolvency proceedings.
Po točki 5(c) smernic iz leta 1999 za podjetje velja, da je v težavah, ko izpolnjuje merila v skladu z domačo zakonodajo, da je predmet kolektivnega postopka zaradi plačilne nesposobnosti.
The recipient was a party to an arrangement procedure, which is one of the options available for insolvent companies under the Bankruptcy Act.
Prejemnik je bil stranka v postopku poravnave, kar je ena od možnosti, ki jih imajo po Stečajnem zakonu na voljo plačilno nesposobne družbe.
The recipient is therefore eligible for restructuring aid.
Prejemnik je torej upravičen do pomoči za prestrukturiranje.
In its decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission raised doubts as to whether the aid was compatible as restructuring aid within the meaning of the 1999 Guidelines on the grounds described in Part III above.
V svoji odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES je Komisija podvomila, da je bila pomoč združljiva kot pomoč za prestrukturiranje v smislu smernic iz leta 1999 iz razlogov, opisanih v zgornjem delu III.
Return to long-term viability
Povrnitev dolgoročne sposobnosti preživetja
According to the 1999 Guidelines, the granting of restructuring aid must be tied to and conditional on implementation of a feasible and coherent restructuring plan to restore the firm’s long-term viability.
Po smernicah iz leta 1999 je odobritev pomoči za prestrukturiranje povezana in pogojena z uresničevanjem izvedljivega in usklajenega načrta za povrnitev dolgoročne sposobnosti preživetja podjetja.
The Member State commits itself to this plan, which must be endorsed by the Commission.
Država članica se zaveže temu načrtu, ki ga mora potrditi Komisija.
Failure by the company to implement the plan is regarded as misuse of aid.
Če družba načrta ne uresniči, to velja za zlorabo pomoči.
In substance, the restructuring plan must be such as to enable the recipient to restore its long-term viability within a reasonable timescale and on the basis of realistic assumptions as to future operating conditions.
Vsebinsko mora biti načrt za prestrukturiranje takšen, da prejemniku v razumnem roku in na podlagi stvarnih predpostavk glede prihodnjih pogojev poslovanja omogoči povrnitev njegove dolgoročne sposobnosti preživetja.
It should describe the circumstances that led to the recipient’s difficulties and identify appropriate measures to address these difficulties.
Opisati mora okoliščine, ki so pripeljale do prejemnikovih težav, in opredeliti ustrezne ukrepe za obravnavanje teh težav.
The restructuring measures may not be limited to financial aid designed to make good debts and past losses without tackling the underlying reasons for the difficulties.
Ukrepi za prestrukturiranje ne smejo biti omejeni na finančno pomoč za pokritje dolgov in preteklih izgub, ne da bi obravnavali osnovne razloge za težave.
In its decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission expressed doubts that the tax office had made its decision to write off Konas’s debt conditional on implementation of a restructuring plan of the type described in paragraph 80.
V svoji odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES je Komisija izrazila dvom, da je davčni urad svojo odločitev za odpis Konasovega dolga sprejel na podlagi uresničevanja načrta za prestrukturiranje takšne vrste, kot je opisano v odstavku 80.
These doubts have not been allayed.
Ti dvomi niso bili odpravljeni.
Formally speaking, the tax office as the granting authority did not have any obligation or competence to evaluate the list of measures addressed by Konas to the supervising court (see recital 20) under the arrangement procedure or to make the write-off of its receivables conditional on duly monitored implementation of these measures.
Formalno davčni urad kot organ odobritve ni imel nobene obveznosti ali pristojnosti, da oceni seznam ukrepov, ki jih je Konas naslovil na nadzorno sodišče (glej od zgornjega odstavka 20 dalje) v skladu s postopkom poravnave, ali da odpiše svoje terjatve ob pogoju ustrezno nadzorovanega izvajanja teh ukrepov.
There is no direct link between the granting of the aid by the tax office and the measures proposed by the recipient.
Ni neposredne povezave med odobritvijo pomoči s strani davčnega urada in ukrepi, ki jih je predlagal prejemnik.
The Commission therefore concludes that the first formal condition was not met.
Komisija zato ugotavlja, da prvi formalni pogoj ni bil izpolnjen.
However, after the opening of the formal investigation procedure, the Slovak authorities submitted an evaluation of the company as described in recital 35.
Vendar pa so slovaški organi po začetku formalnega postopka preiskave predložili ovrednotenje družbe, kot je opisano v zgornjem odstavku 35 in odstavkih, ki mu sledijo.
The evaluation clearly addresses the situation of Konas at the time of the arrangement with its creditors.
Ovrednotenje jasno obravnava položaj Konasa v času poravnave z njegovimi upniki.
It describes the circumstances that led to the recipient’s difficulties and identifies measures to address these difficulties.
Opisuje okoliščine, ki so pripeljale do prejemnikovih težav, in opredeljuje ustrezne ukrepe za obravnavanje teh težav.
The restructuring is not limited to debt restructuring.
Prestrukturiranje ni omejeno na prestrukturiranje dolga.
The recipient plans to undertake investments in new technologies and IT and to implement forward-looking measures in the area of training and marketing.
Prejemnik načrtuje naložbe v nove tehnologije in informacijsko tehnologijo ter uresničitev v prihodnost usmerjenih ukrepov na področju usposabljanja in trženja.
The evaluation analyses the position and prospects of Konas on the specific market segments in which it is active.
Ovrednotenje analizira položaj in nadaljnje možnosti Konasa v specifičnih tržnih segmentih, na katerih je dejaven.
Unlike the list of measures submitted to the court under the arrangement procedure, the evaluation contains the elements required for a restructuring plan under the 1999 Guidelines.
V nasprotju s seznamom ukrepov, predloženim sodišču v skladu s postopkom poravnave, vsebuje ovrednotenje zahtevane elemente za načrt prestrukturiranja po smernicah iz leta 1999.
The Commission considers the evaluation to be essentially a restructuring plan for the period 2004 to 2008; it is designed to restore the long-term viability of Konas and is appropriate in view of the size of the recipient.
Komisija meni, da gre pri ovrednotenju predvsem za načrt prestrukturiranja za obdobje 2004–08; namenjeno je povrnitvi dolgoročne sposobnosti preživetja Konasa in je ustrezno glede na velikost prejemnika.
The financial restructuring in the form of the arrangement with the creditors is the first step in this restructuring.
Finančno prestrukturiranje v obliki poravnave z upniki je prvi korak v tem prestrukturiranju.
Konas’s main problem was the debt incurred in the second half of the 1990s.
Konasov glavni problem je bil dolg, ki ga je družba pridobila v drugi polovici devetdesetih let.
Since 2001, Konas has been paying its current liabilities under public law correctly and in due time.
Od leta 2001 je Konas pravilno in pravočasno plačeval svoje tekoče obveznosti po javnem pravu.
The Commission has no reason to doubt Konas’s ability to restore its long-term viability after the measures included in the evaluation, including the debt restructuring, are implemented.
Komisija nima nobenega razloga, da bi dvomila o Konasovi zmožnosti, da si povrne svojo dolgoročno zmožnost preživetja, potem ko bodo izvedeni ukrepi, vključeni v ovrednotenje, vključno s prestrukturiranjem dolga.
The Commission notes that, formally speaking, the evaluation was not produced until after the arrangement with creditors had been secured.
Komisija ugotavlja, da ovrednotenje formalno ni bilo opravljeno, dokler ni bila zagotovljena poravnava z upniki.
Nevertheless, it is obvious that the evaluation was directly linked to the arrangement procedure.
Vendar pa je očitno, da je bilo ovrednotenje neposredno povezano s postopkom poravnave.
It was submitted to the tax office before the notification of the measure to the Commission, at a time when the Slovak authorities believed that it would constitute State aid only if the tax receivables were written off from the State’s accounts.
Davčnemu uradu je bilo predloženo pred priglasitvijo ukrepa Komisiji, v času, ko so bili slovaški organi prepričani, da bi šlo za državno pomoč samo, če bi bile davčne terjatve odpisane z državnih računov.
It nonetheless remains the case that the aid was not formally made conditional on implementation of the plan by the tax office as the granting authority.
Kljub temu ostaja dejstvo, da davčni urad kot organ odobritve pomoči ni formalno pogojeval z uresničitvijo načrta.
The Commission considers that, by way of an exception in this specific case, this formal defect can be remedied.
Komisija meni, da je v tem posebnem primeru to pomanjkljivost izjemoma mogoče popraviti.
This exception is justified firstly in accordance with point 55 of the 1999 Guidelines, which states that the conditions for granting aid for restructuring may be applied less strictly in the case of small businesses, such as the recipient.
Ta izjema je upravičena, prvič, po točki 55 smernic iz leta 1999, ki navaja, da je v primeru majhnih podjetij, kot je prejemnik, pogoje za odobritev pomoči za prestrukturiranje mogoče uporabljati manj dosledno.
Second, the exception is permissible because, even though the aid had already been granted, it had not yet been paid out to the recipient (debt write-off requires an additional administrative act on the part of the tax office; see recital 16).
Drugič, izjema je dopustna, ker pomoč kljub temu, da je že bila odobrena, še ni bila izplačana prejemniku (za odpis dolga je potreben dodaten upravni akt s strani davčnega urada; glej uvodno izjavo 16).
Consequently, in accordance with Article 7(4) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [15], the Commission has decided to attach the following conditions to this Decision.
Posledično je Komisija po členu 7(4) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o podrobnih pravilih za uporabo člena 93 Pogodbe ES [15] odločila, da tej odločbi doda naslednje pogoje.
Firstly, the Slovak authorities are to ensure that the evaluation is properly implemented.
Prvič, slovaški organi zagotovijo, da se ovrednotenje ustrezno izvede.
Secondly, they are to inform the Commission as to how they will ensure that the evaluation is implemented.
Drugič, Komisijo morajo obvestiti, kako bodo zagotovili izvedbo ovrednotenja.
Finally, they are not to disburse the aid (i.e. write off the receivables in the tax office’s accounts) until they have notified the Commission of their undertaking to ensure that the evaluation is implemented and how they intend to do so.
In končno, pomoči ne smejo odobriti (tj. odpisa terjatev na računih davčnega urada), dokler Komisije ne obvestijo o svoji zavezi za zagotovitev, da bo ovrednotenje izvedeno in kako bodo to dosegli.
Aid limited to the strict minimum
Pomoč, omejena na strogi minimum
Under point 40 of the 1999 Guidelines, the amount and intensity of the aid must be limited to the strict minimum needed to enable restructuring to be undertaken in light of the existing financial resources of the recipient.
Po točki 40 smernic iz leta 1999 morata biti znesek in intenzivnost pomoči omejena na strogi minimum, potreben za izvedbo prestrukturiranja ob upoštevanju obstoječih finančnih virov prejemnika.
The recipient is expected to make a significant contribution to the restructuring from its own resources.
Od prejemnika se pričakuje, da iz lastnih sredstev znatno prispeva k prestrukturiranju.
In its decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission expressed doubts as to whether this criterion was met.
V svoji odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES je Komisija izrazila dvome, da je bilo to merilo izpolnjeno.
These doubts have been allayed in view of the information on the restructuring of the recipient contained in the evaluation.
Ti dvomi so bili odpravljeni ob upoštevanju informacij o prestrukturiranju prejemnika, ki jih je vsebovalo ovrednotenje.
According to the evaluation, the restructuring costs amount to SKK 23050896.
V skladu z ovrednotenjem znašajo stroški prestrukturiranja 23050896 SKK.
The restructuring was financed partly through a cash contribution by Konas (payment of the debt of SKK 1602769 outstanding after the arrangement) and partly through bank loans with no State aid element totalling SKK 8 million.
Prestrukturiranje je bilo financirano deloma z denarnimi sredstvi Konasa (plačilo dolga v znesku 1602769 SKK, ki je ostal neplačan po poravnavi) in deloma z bančnimi posojili v skupnem znesku 8 milijonov SKK, kjer elementa državne pomoči ni bilo.
These contributions clearly constitute own resources of the recipient and external resources with no State aid element and cover about 42 % of the restructuring costs.
Ti prispevki nedvomno pomenijo prejemnikova lastna sredstva in zunanja sredstva brez elementa državne pomoči, pokrivajo pa približno 42 % stroškov prestrukturiranja.
The Commission does not need to determine whether the other sources of financing for the restructuring of Konas (described as resources of Konas in the evaluation, see Table 2 in recital 39) constitute a real and actual contribution to the restructuring costs.
Komisiji ni treba ugotavljati, ali drugi viri financiranja za prestrukturiranje Konasa (v ovrednotenju opisani kot „Konasova sredstva“, glej Tabelo 2 v odstavku 39) pomenijo realni in dejanski prispevek k stroškom prestrukturiranja.
The 1999 Guidelines did not contain any thresholds indicating when the own contribution of the recipient is considered to be significant.
Smernice iz leta 1999 niso vsebovale nobenih pragov, ki bi navajali, kdaj lastni prispevek prejemnika velja za znatnega.
In view of its practice in applying the 1999 Guidelines and the change in its policy in this respect towards the introduction of thresholds under the New Guidelines [16], the Commission considers that the contribution of 42 % can be termed significant and that the aid was limited to the minimum necessary.
Glede na svojo prakso pri uporabi smernic iz leta 1999 in spremembe v svoji zadevni politiki v smeri uvedbe pragov po novih smernicah [16] Komisija meni, da je 42-odstotni prispevek mogoče označiti za znatnega in da je bila pomoč omejena na nujni minimum.
Limitation of undue distortion of competition
Omejevanje neupravičenega izkrivljanja konkurence
For the sake of completeness, the Commission notes that, in accordance with point 55 of the 1999 Guidelines, the granting of restructuring aid to small enterprises is not usually linked to compensatory measures.
Komisija ne nazadnje ugotavlja, da po točki 55 smernic iz leta 1999 odobritev pomoči za prestrukturiranje majhnim podjetjem običajno ni povezana z izravnalnimi ukrepi.
The distortion of competition caused by the aid at issue is limited and compensatory measures are, therefore, not required.
Izkrivljanje konkurence, ki jo je povzročila zadevna pomoč, je omejeno in zato izravnalni ukrepi niso potrebni.
The Commission finds that the Slovak Republic unlawfully granted the write-off of Konas’s tax debt in breach of Article 88(3) of the EC Treaty.
Komisija ugotavlja, da je Slovaška republika nezakonito odobrila odpis Konasovega davčnega dolga s kršitvijo člena 88(3) Pogodbe ES.
This aid is nevertheless compatible with the common market as restructuring aid, provided that its payment is made conditional on the implementation of the restructuring plan,
Vendar pa je ta pomoč združljiva s skupnim trgom kot pomoč za prestrukturiranje, če je njeno plačilo pogojeno z uresničitvijo načrta za prestrukturiranje –
The State aid which the Slovak Republic has implemented for Konas, amounting to SKK 9730739, is compatible with the common market, subject to the conditions set out in Article 2.
Državna pomoč Slovaške republike za Konas v znesku 9730739 SKK je združljiva s skupnim trgom v skladu s pogoji, določenimi v členu 2.
The Slovak Republic shall take all necessary measures to ensure that Konas’s restructuring plan is properly implemented.
Slovaška republika sprejme vse potrebne ukrepe za zagotovitev, da se Konasov načrt za prestrukturiranje pravilno izvaja.
The Slovak authorities shall inform the Commission on how they will ensure that the restructuring plan is implemented.
Slovaški organi obvestijo Komisijo, kako bodo zagotovili izvajanje načrta za prestrukturiranje.
They shall not grant the aid until they have informed the Commission of their undertaking to ensure that the restructuring plan is implemented and how they will do so.
Slovaški organi pomoči ne odobrijo, dokler Komisije ne obvestijo o svoji zavezi za zagotovitev, da se načrt za prestrukturiranje izvaja, in o tem, kako bodo to dosegli.
The Slovak Republic shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
Slovaška republika v dveh mesecih od obvestila o tej odločbi Komisijo obvesti o sprejetih ukrepih za uskladitev s to odločbo.
OJ C 323, 20.12.2005, p. 25.
UL C 323, 20.12.2005, str. 25.
The exchange rate used is only approximate (EUR 1 = SKK 38) and the figures in euro are included only for information purposes.
Uporabljeni menjalni tečaj je zgolj približen (1 EUR = 38 SKK), podatki v eurih pa so vključeni le za informacijo.
A company becomes indebted when it has several creditors and is not able to settle its obligations within 30 days from maturity.
Družba postane zadolžena, kadar ima več upnikov in ni zmožna poravnati svojih obveznosti v tridesetih dneh od njihove zapadlosti.
The amount that Konas is obliged to pay back to its creditors.
Znesek, ki ga mora Konas odplačati svojim upnikom.