natgillin/translations-raw huggingface dataset:
This scheme has as its legal basis ‘Decree 1/2001 (I.5.) of the Minister of Economy on the Earmarked Scheme for Entrepreneurship’ and ‘Decree 19/2004 (II.
Pravni podlagi tega programa sta „Odlok 1/2001 (I.5.) ministra za gospodarstvo o namenskem programu za podjetništvo“ in „Odlok 19/2004 (II.
of the Minister of Economy and Transport on Detailed Rules of Certain Aid Schemes of the Ministry’.
ministra za gospodarstvo in promet o podrobnih pravilih nekaterih programov pomoči ministrstva“.
The Ministry of Finance will grant a tax allowance based on the scheme ‘Development Tax Benefit’ [10].
Ministrstvo za finance bo odobrilo davčno olajšavo na podlagi programa „Davčne ugodnosti za razvoj“ [10].
This scheme was established by ‘Act LXXXI of 1996 on Corporate Tax and Dividend Tax’ and by ‘Government Decree 275/2003 (XII.24.) on the Development Tax Benefit’.
Ta program je bil ustanovljen z „Zakonom LXXXI iz leta 1996 o davku na pravne osebe in davku od dividend“ ter z „Uredbo vlade 275/2003 (XII. 24.) o davčnih ugodnostih za razvoj“.
Aid amount and aid intensity
Znesek pomoči in intenzivnost pomoči
The total nominal aid amount is HUF 15591223750 (EUR 62,55 million), which corresponds to HUF 9793809933 (EUR 39,29 million) in present value.
Skupni nominalni znesek pomoči je 15591223750 HUF (62,55 milijona EUR), kar je enako 9793809933 HUF (39,29 milijona EUR) v sedanji vrednosti.
On the basis of the eligible costs indicated in paragraph 23 above, this corresponds to an aid intensity of 22,44 % in net grant equivalent (NGE) [11].
Na podlagi upravičenih stroškov, navedenih v odstavku 23 zgoraj, to ustreza intenzivnosti pomoči 22,44 % v neto ekvivalentu dotacije (v nadaljnjem besedilu: NED) [11].
The aid is being provided in the form of the following two aid instruments.
Pomoč se nudi v obliki naslednjih dveh instrumentov pomoči.
First, the Ministry of Economy and Transport is making a grant with a total amount in nominal value of HUF 3592000000 (EUR 14,41 million) dispersed over the years of 2005 till 2007.
Prvič, Ministrstvo za gospodarstvo in promet podeljuje dotacijo s skupnim zneskom v nominalni vrednosti 3592000000 HUF (14,41 milijona EUR), razpršenih po letih od 2005 do 2007.
Second, the Ministry of Finance is providing a corporate tax allowance [12] estimated at HUF 11999223750 (EUR 48,14 million) in nominal value disbursed over the years 2007 until 2016.
Drugič, Ministrstvo za finance nudi oprostitev od davka na pravne osebe [12], ocenjeno na 11999223750 HUF (48,14 milijona EUR) v nominalni vrednosti, ki se izplačujejo po letih od 2007 do 2016.
The grant in present value amounts to HUF 3118450763 (EUR 12,51 million) and the tax allowance in present value is HUF 6675359170 (EUR 26,78 million).
Dotacija v sedanji vrednosti znaša 3118450763 HUF (12,51 milijona EUR), davčna olajšava v sedanji vrednosti pa znaša 6675359170 HUF (26,78 milijona EUR).
The Hungarian authorities specified that aid in the amount of HUF 7411828735 (EUR 29,73 million) in present value (HUF 11745422640 or EUR 47,12 million in nominal value) had already been granted to IBIDEN HU on the basis of the existing regional aid schemes [13] up to the individual notification threshold established in paragraph 24 of the MSF 2002.
Madžarski organi so navedli, da je bila pomoč v znesku 7411828735 HUF (29,73 milijona EUR) v sedanji vrednosti (11745422640 HUF oz. 47,12 milijona EUR v nominalni vrednosti) že dodeljena družbi IBIDEN HU na podlagi obstoječih shem regionalnih pomoči [13] do praga individualne priglasitve, določenega v odstavku 24 večsektorskega okvira iz leta 2002.
For the first phase of the investment project the Ministry of Finance granted aid on 25 February 2005 in the amount of HUF 4832595058 (EUR 19,39 million) in present value (HUF 8773422640 or EUR 35,20 million in nominal value) and the Ministry of Economy and Transport granted aid on 3 March 2005 in the amount of HUF 1875354000 (EUR 7,52 million) in present value (HUF 2142000000 or EUR 8,60 million in nominal value).
Za prvo fazo naložbenega projekta je Ministrstvo za finance dodelilo pomoč 25. februarja 2005 v znesku 4832595058 HUF (19,39 milijona EUR) v sedanji vrednosti (8773422640 HUF oz. 35,20 milijona EUR v nominalni vrednosti), Ministrstvo za gospodarstvo in promet pa je dodelilo pomoč 3. marca 2005 v znesku 1875354000 HUF (7,52 milijona EUR) v sedanji vrednosti (2142000000 HUF oz. 8,60 milijona EUR v nominalni vrednosti).
For the second phase of the investment the Ministry of Economy and Transport granted aid in the amount of HUF 703879677 (EUR 2,82 million) in present value (HUF 830000000 or EUR 3,33 million in nominal value) on 22 December 2006.
Za drugo fazo naložb je Ministrstvo za gospodarstvo in promet dodelilo pomoč v znesku 703879677 HUF (2,82 milijona EUR) v sedanji vrednosti (830000000 HUF oz. 3,33 milijona EUR v nominalni vrednosti) 22. decembra 2006.
Thus, according to the Hungarian authorities, the aid amount, which is subject to the notification, is the difference between the total amount of aid and the support already granted, i.e. HUF 2381981198 (EUR 9,56 million) in present value (in nominal value this amount is HUF 3845801110 or EUR 15,43 million).
Tako je po navedbah madžarskih organov znesek pomoči, ki je predmet priglasitve, razlika med skupnim zneskom pomoči in že odobreno podporo, tj. 2381981198 HUF (9,56 milijona EUR) v sedanji vrednosti (v nominalni vrednosti to znaša 3845801110 HUF oz. 15,43 milijona EUR).
Regarding the remaining aid amount to be granted for the second phase of the investment, the Hungarian authorities have suspended the decision-making process until the decision of the European Commission.
V zvezi s preostalim zneskom pomoči, ki bo dodeljen za drugo fazo naložb, so madžarski organi zaustavili proces odločanja do odločbe Evropske komisije.
Thus, the authorisation of the notified aid is subject to Commission approval.
Zato je odobritev priglašene pomoči predmet soglasja Komisije.
The Hungarian authorities confirm that the aid for the project cannot be cumulated with aid received for the same eligible costs from other local, regional, national or Community sources.
Madžarski organi potrjujejo, da se pomoči za projekt ne sme kumulirati s pomočjo, prejeto za iste upravičene stroške iz drugih lokalnih, regionalnih in državnih virov ali virov Skupnosti.
The Hungarian authorities confirm that the aid applications for the first phase of the investment project were submitted on 5 December 2003 at the Ministry of Economy and Transport and on 16 September 2004 at the Ministry of Finance.
Madžarski organi potrjujejo, da sta bila zahtevka za pomoč za prvo fazo naložbenega projekta predložena 5. decembra 2003 na Ministrstvo za gospodarstvo in promet ter 16. septembra 2004 na Ministrstvo za finance.
The aid applications for the second phase of the investment project were submitted on 28 March 2005 and on 31 May 2005 respectively.
Zahtevka za pomoč za drugo fazo naložbenega projekta sta bila predložena 28. marca 2005 oziroma 31. maja 2005.
Therefore, the respective aid applications had been made before work started on the first phase on the project on 6 October 2004 and on the second phase of the project on 20 June 2005.
Zadevni zahtevki za pomoč so bili torej predloženi, preden se je začelo delo na prvi fazi projekta 6. oktobra 2004 in na drugi fazi projekta 20. junija 2005.
General commitments
Splošne zaveze
The Hungarian authorities committed themselves to submit to the Commission:
Madžarski organi so se zavezali, da bodo Komisiji predložili:
within two months of granting the aid, a copy of the signed aid/investment contract(s) between the granting authority and the beneficiary;
v dveh mesecih od dodelitve pomoči kopijo podpisane pogodbe (predpisanih pogodb) o pomoči/naložbah med organom, ki dodeljuje pomoč, in upravičencem,
on a five-yearly basis, starting from the approval of the aid by the Commission, an intermediary report (including information on the aid amounts being paid, on the execution of the aid contract and on any other investment projects started at the same establishment/plant);
vsakih pet let, začenši ob odobritvi pomoči s strani Komisije, vmesno poročilo (vključno z informacijami o zneskih pomoči, ki se izplačujejo, o izvrševanju pogodbe o pomoči in o kakršnih koli drugih naložbenih projektih, ki so bili zagnani v isti ustanovi/obratu),
within six months after payment of the last tranche of the aid, based on the notified payment schedule, a detailed final report.
v šestih mesecih od plačila zadnjega obroka pomoči na podlagi priglašenega načrta plačil podrobno končno poročilo.
The notified project concerns the production of ‘ceramic substrates for diesel particulate filters’ (hereafter: DPF), which are installed in diesel passenger cars and light duty trucks.
Priglašeni projekt zadeva proizvodnjo „keramičnih substratov za filtre za trdne delce za dizelske motorje“ (v nadaljnjem besedilu: DPF), ki so vgrajeni v osebne avtomobile in lahka tovorna vozila z dizelskim motorjem.
The ceramic part, which is produced by IBIDEN HU, is an intermediate product (TIER 3), which is then sold under market conditions to independent companies, which apply a precious metal coating of the substrate to form a coated DPF (TIER 2).
Keramični del, ki ga proizvajajo v družbi IBIDEN HU, je vmesni proizvod (STOPNJA 3), ki je nato pod tržnimi pogoji prodan neodvisnim družbam, ki za oblikovanje prevlečenega DPF uporabljajo prevleko substrata iz plemenitih kovin (STOPNJA 2).
The coated DPFs are then sold to exhaust manifold producers (TIER 1), which are the direct suppliers of car assembly factories.
Prevlečeni DPF so nato prodani proizvajalcem izpušnih kolektorjev (STOPNJA 1), ki so neposredni dobavitelji tovarn za montažo avtomobilov.
The Commission, in the Decision to initiate the formal investigation procedure indicated that the Hungarian authorities suggested a broad definition of the relevant market, covering both key parts of the exhaust gas treatment system of diesel engine vehicles, namely Diesel Oxidation Catalysts (hereafter: DOC), which treat gases (i.e. CO and HC) and to a certain extent the soluble organic fraction (SOF) of particulate matter (PM); and Diesel Particulate Filters (hereafter: DPF) [14], which are effective in treating the insoluble fraction of particulate matter, i.e. soot.
Komisija je v odločitvi o sprožitvi formalnega postopka preiskave navedla, da so madžarski organi predlagali široko opredelitev upoštevnega trga, ki bi zajemala oba ključna dela sistema za obdelavo izpušnih plinov vozil z dizelskim motorjem, namreč oksidacijske katalizatorje za dizelske motorje (v nadaljnjem besedilu: DOC), ki obdelujejo pline (tj. CO in HC) in v določenem obsegu tudi topno organsko frakcijo trdnih delcev, ter filtre za trdne delce za dizelske motorje (v nadaljnjem besedilu: DPF) [14], ki so učinkoviti pri obdelavi netopne frakcije delca, tj. saj.
They argue these devices are very similar to each other, since both aim to reduce harmful substances from emissions, and therefore belong to the same relevant market.
Trdijo, da sta si ti napravi zelo podobni, saj je namen obeh zmanjšati škodljive snovi iz emisij, zato spadata v isti upoštevni trg.
They also argue that the production processes and technologies to manufacture the two components are very similar.
Trdijo tudi, da so proizvodni procesi in tehnologije za izdelavo teh dveh komponent zelo podobni.
The Commission, in the Decision to initiate the formal investigation procedure in the present case, noted that it had doubts on the compatibility of the aid with the common market based on Article 87(3)(a) of the EC Treaty and on the MSF 2002.
Komisija je v odločitvi za sprožitev formalnega postopka preiskave v tej zadevi omenila, da ima dvome o združljivosti pomoči s skupnim trgom v skladu s členom 87(3)(a) Pogodbe ES in z večsektorskim okvirom iz leta 2002.
The Commission also noted that the approach of the Hungarian authorities with regards to the relevant market was also not supported by the two independent market studies (the study by Frost & Sullivan Ltd (F&S) [15] and by AVL List GMBH (AVL)) [16], which were submitted by the Hungarian authorities.
Komisija je prav tako opozorila, da pristopa madžarskih organov v zvezi z upoštevnim trgom ne podpirata neodvisni tržni raziskavi (raziskava podjetij Frost & Sullivan Ltd („F&S“) [15] in AVL List GMBH („AVL“)) [16], ki so ju predložili madžarski organi.
In particular, the Commission expressed doubts whether DOC and DPF can be considered as substitutes, which belong to the same relevant product market of after-treatment devices and, at the moment of the initiation of the formal investigation procedure, the Commission considered that the relevant product market was narrower and covered only substrates of Diesel Particulate Filters to be fitted in diesel exhaust systems.
Zlasti je Komisija izrazila dvome o tem, ali se lahko DOC in DPF štejeta kot substituta, ki spadata v isti upoštevni proizvodni trg naprav za naknadno obdelavo, v trenutku sprožitve formalnega postopka preiskave pa je Komisija menila, da je upoštevni proizvodni trg ožji in zajema le substrate DPF, ki se vgradijo v izpušne sisteme dizelskih motorjev.
First, the Commission noted that the DPF’s main function is to treat solid inorganic and insoluble particulate matter (i.e. soot), while the DOC aims to clean hazardous gases and the soluble organic fraction (SOF) contained in particulate matter, without being able to collect soot.
Prvič, Komisija je opozorila, da je glavna funkcija DPF obdelava trdnih neorganskih in netopnih delcev (tj. saj), medtem ko je namen DOC čiščenje nevarnih plinov in topne organske frakcije, vsebovane v delcih, ne more pa zbirati saj.
While it is true that there is some overlap between the two functions insofar as the coated DPF treats as well harmful gases to a certain extent, this does not eliminate the need for a separate DOC in the exhaust gas treatment system.
Čeprav je res, da se obe funkciji nekoliko prekrivata, če prevlečeni DPF v določenem obsegu obdeluje tudi škodljive pline, to ne odpravlja potrebe po posebnem DOC v sistemu za obdelavo izpušnih plinov.
Both components will continue to co-exist and have to be installed together in the period to be considered (i.e. until 2008).
Obe komponenti bosta še naprej soobstajali in ju je treba v obdobju, ki bo obravnavano (tj. do leta 2008), vgrajevati skupaj.
For future Euro 5-6 technologies DOCs will continue to be used for oxidation of CO, HC and SOF.
V primeru bodočih tehnologij Euro 5-6 se bodo DOC še naprej uporabljali za oksidacijo CO, HC in topnih organskih frakcij.
Thus, the Commission noted that there appeared to be no substitutability on the demand side, as these are two separate and complementing devices.
Zato je Komisija opozorila, da se zdi, da na strani povpraševanja ni zamenljivosti, ker sta to dve ločeni in dopolnjujoči se napravi.
The Commission also noted in the decision to initiate the formal investigation procedure that, according to one of the studies, a truly multi-functional product, which integrates on one ceramic monolith the functions of both DOC and DPF, had recently been introduced by the company Eberspächer and it was used in the Volkswagen Passat.
Komisija je v odločitvi o sprožitvi formalnega postopka preiskave omenila tudi, da je glede na eno od raziskav družba Eberspächer nedavno predstavila resnično večfunkcionalen proizvod, ki na enem keramičnem monolitu združuje funkcije DOC in DPF ter je bil uporabljen v vozilu Volkswagen Passat.
However, the Commission doubted whether IBIDEN HU’s product is suitable for such a complete multi-functionality.
Vendar je Komisija podvomila, da je proizvod družbe IBIDEN HU primeren za tako popolno večfunkcionalnost.
Second, the Commission noted that the substitutability on the supply side was also questionable.
Drugič, Komisija je opozorila, da je zamenljivost na strani ponudbe prav tako vprašljiva.
No concrete evidence of substrates for DOCs producers, which are also capable of producing substrates for DPFs with the same equipment without major additional investment costs, or vice versa, were provided.
Predloženih ni bilo nobenih trdnih dokazov o obstoju proizvajalcev substratov za DOC, ki lahko z isto opremo, brez večjih dodatnih stroškov naložb, proizvajajo tudi substrate za DPF, ali obratno.
Furthermore, substitutability is also doubtful because the price of the DPF is around four times higher than the price of the DOC.
Poleg tega je zamenljivost vprašljiva tudi zato, ker je cena DPF približno štirikrat višja kakor cena DOC.
Finally, the Commission observed that while the aid appears to meet the conditions of the Guidelines on national regional aid 1998 [17], the Commission had doubts whether the market share of the beneficiary in the relevant market is below 25 % as required by paragraph 24(a) of the MSF 2002.
Končno je Komisija ugotovila, da čeprav se zdi, da pomoč izpolnjuje pogoje iz Smernic o državni regionalni pomoči za 1998 [17], je Komisija podvomila, da je tržni delež upravičenca na upoštevnem trgu nižji od 25 %, kot to zahteva odstavek 24(a) večsektorskega okvira iz leta 2002.
The market studies submitted by the Hungarian authorities indicate that the share in volume terms of IBIDEN in the DPF market in Europe substantially exceeds the 25 % threshold both before and after the investment.
Tržne raziskave, ki so jih predložili madžarski organi, kažejo, da v količini izražen delež družbe IBIDEN na trgu DPF v Evropi bistveno presega 25-odstotni prag, pred naložbo in po njej.
Thus the condition under paragraph 24(a) of MSF 2002 is not respected if the DPF is regarded as the relevant market.
Tako se pogoj iz odstavka 24(a) večsektorskega okvira iz leta 2002 ne upošteva, če se DPF šteje kot upoštevni trg.
However, in the combined market of the DPF and DOC, which is considered as relevant by the Hungarian authorities, IBIDEN’s market share would remain below 25 % both before and after the investment in volume terms.
Na združenem trgu DPF in DOC, ki ga madžarski organi štejejo kot upoštevnega, pa bi v količini izražen tržni delež družbe IBIDEN ostal pod 25 % pred naložbo in po njej.
In response to the publication of its Decision to open the formal investigation procedure in the Official Journal of the European Union, the Commission received observations by the following interested parties:
Kot odziv na objavo svoje odločitve o uvedbi formalnega postopka preiskave v Uradnem listu Evropske unije je Komisija prejela pripombe naslednjih zainteresiranih strank:
the aid beneficiary IBIDEN Hungary Gyártó Kft.;
upravičenca do pomoči, IBIDEN Hungary Gyártó Kft.;
Aerosol & Particle Technology Laboratory, Thermi-Thessaloniki, Greece, a centre for research and technology;
Aerosol & Particle Technology Laboratory, Thermi-Thessaloniki, Grčija, centra za raziskave in tehnologijo;
Saint-Gobain Industrie Keramik Rödental GmbH, Rödental, Germany, a competitor (hereafter: Saint-Gobain);
Saint-Gobain Industrie Keramik Rödental GmbH, Rödental, Nemčija, konkurenta (v nadaljevanju: Saint-Gobain);
an interested party, which, pursuant to Article 6(2) of the Council Regulation (EC) No 659/1999 [18], requested the Commission to withhold its identity.
zainteresirane stranke, ki je v skladu s členom 6(2) Uredbe Sveta (ES) št. 659/1999 [18] zaprosila Komisijo, da prikrije njeno identiteto.
The arguments put forward by the above-mentioned interested parties can be summarised as follows.
Sledi povzetek trditev, ki so jih podale zgoraj omenjene zainteresirane stranke.
Relevant product market according to IBIDEN HU and Aerosol & Particle Technology Laboratory
Upoštevni proizvodni trg po navedbah družbe IBIDEN HU in centra Aerosol & Particle Technology Laboratory
The aid beneficiary IBIDEN HU and Aerosol & Particle Technology Laboratory are in favour of taking a broad market definition, which would cover all components (mainly DOC and DPF) in the exhaust gas treatment system of diesel engine vehicles.
Upravičenca do pomoči, IBIDEN HU in Aerosol & Particle Technology Laboratory, sta naklonjena temu, da se upošteva široka opredelitev trga, ki bi zajemala vse komponente (zlasti DOC in DPF) v sistemu za obdelavo izpušnih plinov vozil z dizelskim motorjem.
They observe that DOC and DPF are very similar to each other, since both aim to reduce harmful substances from emissions, and therefore belong to the same relevant product market.
Ugotavljata, da sta si DOC in DPF zelo podobna, saj je namen obeh zmanjšati škodljive snovi iz emisij, zato spadata v isti upoštevni proizvodni trg.
According to this opinion, both DOC and DPF would be regarded as PM removal components, although IBIDEN HU acknowledges that DOC is ineffective in treating the insoluble part of PM (i.e. soot).
Skladno s tem mnenjem bi se DOC in tudi DPF štela za komponento za odstranjevanje delcev, čeprav IBIDEN HU priznava, da je DOC neučinkovit v obdelavi netopnega dela delcev (tj. saj).
The interested parties argue that due to the fact that IBIDEN HU’s product is able to filter HC and CO in addition to its main function of filtering soot, it belongs to the same market as DOC. It is up to car manufacturers to decide whether to construct the exhaust gas treatment part from independent components for detoxifying gaseous harmful substances and for treating the particle substances or to use the multifunctional component.
Zainteresirani stranki trdita, da proizvod družbe IBIDEN HU glede na to, da ima poleg svoje glavne funkcije filtriranja saj tudi sposobnost filtriranja HC in CO, spada v isti trg kakor DOC. Proizvajalci avtomobilov so tisti, ki se morajo odločiti, ali bodo del za obdelavo izpušnih plinov izdelovali iz samostojnih komponent za razstrupljanje plinastih škodljivih snovi in za obdelavo snovi v delcih ali bodo uporabljali večfunkcionalno komponento.
Nevertheless, IBIDEN HU acknowledges in its submission that in spite of the additional function of IBIDEN HU’s DPF that helps cleaning gases (HC and CO) more efficiently, the combined use of DPF and DOC is necessary to ensure compliance with emission regulations.
Vseeno IBIDEN HU v svoji vlogi priznava, da je kljub dodatni funkciji DPF družbe IBIDEN HU, ki pomaga učinkoviteje čistiti pline (HC in CO), kombinirana uporaba DPF in DOC nujna za zagotavljanje izpolnjevanja emisijskih predpisov.
A high quality, well-developed DPF can reduce the size and sophistication of the DOC that car manufacturers need to install in their cars, thus, the DPF has had a huge impact on the DOC, and vice versa, which means that as one device becomes more sophisticated, the other device has to correspond to these changes.
Visokokakovostni, dobro razviti DPF lahko zmanjša velikost in sofisticiranost DOC, ki ga morajo proizvajalci avtomobilov vgraditi v svoje avtomobile, zato je imel DPF velikanski vpliv na DOC in obratno, kar pomeni, da ko ena naprava postane bolj sofisticirana, se mora druga ujemati s temi spremembami.
Both IBIDEN HU and Aerosol & Particle Technology Laboratory refer to a trend in the technological development of DOC and DPF leading to a new generation of filters, which could incorporate the advantages, characteristics and former technologies in one unit, thereby combining the DOC and DPF on the same monolith substrate (for instance, Volkswagen has already introduced fourth generation after-treatment components to its Passat model, using just one DPF with no DOC).
Družba IBIDEN HU in tudi Aerosol & Particle Technology Laboratory omenjata trend v tehnološkem razvoju DOC in DPF, ki pelje v novo generacijo filtrov, ki bi lahko vključevali prednosti, značilnosti in prejšnje tehnologije v eni enoti ter tako združevali DOC in DPF na istem monolitnem substratu (na primer, Volkswagen je v svoj model Passata vpeljal že četrto generacijo komponent za naknadno obdelavo, in sicer z uporabo le enega DPF in nobenega DOC).
IBIDEN HU however indicated that it currently produces the ‘third generation’ [19] DPF and carries out continuous product improvement so that it can be converted into the ‘fourth generation’ DPF capable of fully incorporating the functionalities of the DOC.
Družba IBIDEN HU pa je opozorila, da trenutno proizvaja DPF „tretje generacije“ [19] in proizvod stalno izboljšuje, tako da ga je mogoče predelati v DPF „četrte generacije“, ki je sposoben v celoti vključevati funkcionalnosti DOC.