natgillin/translations-raw huggingface dataset:
One consideration is the fact that the creditor has an interest in the continuity of the economic activity of the debtor (future revenues from trade or from taxes).
Eden od dejavnikov je, da je upnik zainteresiran za nadaljevanje gospodarske dejavnosti dolžnika (prihodnji prihodki od trgovine ali od davkov).
Third, the beneficiary submits that long-term considerations should be taken into account, such as future tax revenue.
Tretjič, upravičenec zatrjuje, da bi bilo treba upoštevati dolgoročne dejavnike, kot je prihodnji davčni prihodek.
It is asserted that the case law excluding social-political considerations from the market economy creditor test does not apply when the calculation of future tax revenue is considered by the public authority.
Zagovarja se, da se sodna praksa, ki izključuje socialno-politične dejavnike iz preizkusa upnika v tržnem gospodarstvu, ne uporablja, kadar javni organ upošteva izračun prihodnjega davčnega prihodka.
According to the beneficiary, the situation of the public authority here is analogous to the situation of a market economy creditor who is a supplier interested in the survival of a client.
Po trditvah upravičenca je položaj javnega organa v tem primeru primerljiv s položajem upnika v tržnem gospodarstvu, ki je dobavitelj, zainteresiran za preživetje svoje stranke.
The beneficiary then refers to the case law on the market economy investor principle.
Upravičenec se nato sklicuje na sodno prakso v zvezi z načelom upnika v tržnem gospodarstvu.
The beneficiary concludes that the market economy creditor test was met and the disputed measure does not constitute state aid.
Upravičenec ugotavlja, da je bil preizkus upnika v tržnem gospodarstvu uspešno opravljen in da sporni ukrep ni državna pomoč.
Should the Commission nevertheless conclude otherwise, the beneficiary argues that the disputed measure is compatible as restructuring aid.
Če pa bi Komisija vseeno sprejela drugačno ugotovitev, upravičenec trdi, da je sporni ukrep združljiv kot pomoč za prestrukturiranje.
It submits that the tax office had verified the capacity of its business plan to restore long-term viability before agreeing to the arrangement.
Trdi, da je davčni urad preveril zmožnost njegovega poslovnega načrta za ponovno vzpostavitev dolgoročne sposobnosti preživetja, preden je privolil v dogovor.
The absence of a formal restructuring plan is, according to the beneficiary, irrelevant in a situation where the Commission is assessing the case ex post because the Commission is now able to see whether the beneficiary in fact became viable.
Dejstvo, da ni bilo formalnega načrta za prestrukturiranje, je po trditvah upravičenca nepomembno, kadar Komisija ocenjuje zadevo naknadno, saj lahko zdaj vidi, ali je upravičenec dejansko postal sposoben preživetja.
However, the beneficiary considers that, in the case of an ex ante assessment, a detailed restructuring plan is necessary.
Vendar pa upravičenec meni, da je pri predhodnem ocenjevanju potreben podroben načrt za prestrukturiranje.
It then briefly describes the restructuring measures undertaken: increase of own capital, lay-offs, sale of stocks.
Nato na kratko opiše izvedene ukrepe za prestrukturiranje: povečanje lastnega kapitala, odpuščanje delavcev, prodaja zalog.
It considers that the halting of the production of spirit and spirit-based beverages and the renting out of the production assets to the company Old Herold s.r.o. was indeed a restructuring measure.
Meni, da sta bila ustavitev proizvodnje žganih pijač in pijač na osnovi žganih pijač ter oddaja proizvodnih sredstev v najem družbi Old Herold s.r.o. dejansko ukrepa za prestrukturiranje.
Even though the halting of production was originally imposed on it by the loss of the licence, the beneficiary did not apply for a new licence after the arrangement.
Čeprav je bil prvotni razlog za ustavitev proizvodnje izguba dovoljenja, upravičenec po dogovoru ni zaprosil za novo dovoljenje.
According to the beneficiary, the requirement that its contribution to the restructuring should be significant was also met.
Po mnenju upravičenca je bila izpolnjena tudi zahteva glede njegovega bistvenega prispevka k prestrukturiranju.
Finally, the beneficiary submits that the fact that it is active in an assisted region and is one of the largest regional employers should be taken into account when applying the guidelines applicable to restructuring aid.
Nazadnje upravičenec trdi, da bi bilo treba pri uporabi smernic za pomoč za prestrukturiranje upoštevati, da opravlja dejavnost v regiji, ki je prejemnica pomoči, in da je eden največjih regionalnih delodajalcev.
In their reply to the opening of the formal investigation, the Slovak authorities made some comments on the factual issues, which have already been mentioned in Part II above.
Slovaški organi so v odgovoru na sprožitev formalne preiskave navedli nekaj pripomb o dejanskih vprašanjih, omenjenih že v delu II.
The Slovak authorities confirmed that the tax office, at the time of the vote in the arrangement procedure, did not take into account the state aid aspect.
Slovaški organi so potrdili, da davčni urad ob glasovanju o postopku dogovora ni upošteval vidika državne pomoči.
The tax office did not consider the arrangement as a form of state aid and therefore the beneficiary was not requested to provide a restructuring plan, which differs from the business plan submitted to the court pursuant to the insolvency legislation.
Davčni urad dogovora ni obravnaval kot obliko državne pomoči in zato upravičencu ni bilo treba predložiti načrta za prestrukturiranje, ki se razlikuje od poslovnega načrta, predloženega sodišču v skladu z zakonodajo o nesolventnosti.
In their response to the comments submitted by the beneficiary, the Slovak authorities submitted the following observations.
V odgovoru na pripombe upravičenca so slovaški organi predložili naslednje ugotovitve.
The Slovak authorities would not find relevant in the present case the beneficiary's observations on the average length of the bankruptcy procedure and the average return from the sale of assets in a bankruptcy procedure.
Slovaškim organom se v tej zadevi ne zdijo ustrezne pripombe upravičenca o povprečni dolžini stečajnega postopka in povprečnem iztržku od prodaje premoženja v stečajnem postopku.
According to them, given the low number of creditors and the existence of assets with a positive liquidation value which exceeded the amount paid to the State after the arrangement, the bankruptcy procedure would have been completed in a shorter-than-average period and the yield of the tax office would have been higher than in the case of the arrangement.
Po njihovih trditvah bi bil glede na majhno število upnikov in sredstva s pozitivno likvidacijsko vrednostjo, ki je bila višja od vsote, izplačane državi po dogovoru, stečajni postopek zaključen prej kot v povprečnem obdobju in izkupiček davčnega urada bi bil višji kot pri dogovoru.
The Slovak tax authorities carried out an on-the-spot inspection at the company on 21 June 2004 and found that, as at 17 June 2004, the beneficiary had cash amounting to SKK 161,3 million, receivables of SKK 62,8 million, stocks of spirit and spirit-based beverages with a value of SKK 84 million and fixed assets with a book value of SKK 200 million.
Slovaški davčni organi so 21. junija 2004 v družbi opravili pregled na kraju samem in ugotovili, da je imel 17. junija 2004 upravičenec denarna sredstva v višini 161,3 milijona SKK, terjatve v višini 62,8 milijona SKK, zaloge žganih pijač in pijač na osnovi žganih pijač v vrednosti 84 milijonov SKK in osnovna sredstva s knjigovodsko vrednostjo 200 milijonov SKK.
The Slovak authorities consider that the tax execution procedure was a genuine alternative for the tax office.
Slovaški organi menijo, da je bil postopek davčne izvršbe primerna druga možnost za davčni urad.
They confirm that the tax office had the possibility of initiating this procedure prior to the arrangement procedure, as it could have done even if the court had refused to confirm the arrangement (because the tax office as separate creditor would not have voted in its favour).
Potrjujejo, da je imel davčni urad možnost sprožitve tega postopka pred postopkom dogovora, kar bi lahko storil tudi, če bi sodišče zavrnilo potrditev dogovora (ker davčni urad kot posamezni upnik ne bi glasoval zanj).
The Slovak authorities do not agree with the assertion of the beneficiary that his financial difficulties were due to the change in the Tax Administration Act.
Slovaški organi se ne strinjajo s trditvijo upravičenca, da je njegove finančne težave povzročila sprememba Zakona o davčni službi.
According to them the financial difficulties of the beneficiary were due to the financial strategy of using indirect taxes for the running of its own business.
Po njihovem mnenju je finančne težave upravičenca povzročila finančna strategija uporabe posrednih davkov pri vodenju poslov.
Instead, the beneficiary should have simply collected the taxes from its clients and transferred them to the state budget.
Upravičenec bi moral namesto tega od svojih strank preprosto izterjati davke in jih prenesti v državni proračun.
The Slovak authorities do not agree that the meeting with the Tax Directorate of the Slovak Republic in December 2003 is evidence of preliminary agreement with the arrangement on the part of the tax office.
Slovaški organi se ne strinjajo, da je sestanek z Davčno upravo Slovaške republike decembra 2003 dokaz predhodnega strinjanja davčnega urada glede dogovora.
They submitted a letter of 6 July 2004 that had been sent by the Tax Directorate of the Slovak Republic to the subordinate tax office, instructing it not to agree with the arrangement proposed by the beneficiary because it was unfavourable for the State.
Predložili so dopis z dne 6. julija 2004, ki ga je Davčna uprava Slovaške republike poslala podrejenemu davčnemu uradu in v katerem mu je dala navodila, naj ne sprejme dogovora, ki ga je predlagal upravičenec, ker za državo ni ugoden.
This letter then referred to another, more general, letter of 15 January 2004 from the Minister of Finance to the subordinate Tax Directorate, instructing it not to agree to proposals for arrangements with creditors that would involve the tax authorities writing off tax receivables.
Ta dopis se je nato skliceval na bolj splošen dopis z dne 15. januarja 2004, ki ga je podrejeni davčni upravi poslal minister za finance in v katerem ji je dal navodila, naj ne sprejema predlogov za dogovore z upniki, v okviru katerih bi davčni organi odpisali davčne terjatve.
Moreover, the Slovak authorities interpreted the letter of 3 February 2004, referred to by the beneficiary (see paragraph 37), as explicitly disagreeing with the 35 % arrangement.
Poleg tega so slovaški organi dopis z dne 3. februarja 2004, na katerega se je skliceval upravičenec (glej odstavek 37), razlagali kot izrecno nestrinjanje z dogovorom glede 35 %.
The Slovak authorities submit that the beneficiary had not paid excise duties within the prescribed deferment period (January 2001 to March 2004) and had had its tax obligations regularly deferred.
Slovaški organi trdijo, da upravičenec ni plačal trošarin v predpisanem obdobju odloga (od januarja 2001 do marca 2004) in je že prej vedno odlagal svoje davčne obveznosti.
According to the Slovak authorities, significant differences in the estimates of the two auditors' reports raise doubts as to the credibility of both reports.
Po mnenju slovaških organov je zaradi velikih razlik med ocenami iz revizijskih poročil vprašljiva verodostojnost obeh poročil.
They have, in particular, doubts regarding the liquidation factor assigned to current assets by EKORDA.
Pomisleke imajo zlasti glede likvidacijskega faktorja, ki ga je za gibljiva sredstva določila revizijska družba EKORDA.
This factor should be higher than 20 %.
Ta faktor bi moral biti višji od 20 %.
Finally, according to the Slovak authorities, the beneficiary had not drawn up a viable restructuring plan and the measures proposed in the context of the arrangement procedure could not be considered to be restructuring measures.
Nazadnje slovaški organi menijo, da upravičenec ni pripravil načrta za prestrukturiranje, ki bi omogočal preživetje, ukrepi, predlagani v okviru postopka dogovora, pa ne morejo šteti za ukrepe za prestrukturiranje.
As some of the relevant events in the present case took place before the accession of the Slovak Republic to the European Union on 1 May 2004, the Commission first has to determine whether it is competent to act with regard to the disputed measure.
Ker so se nekateri dogodki, ki so pomembni za to zadevo, zgodili pred pristopom Slovaške republike k Evropski uniji 1. maja 2004, mora Komisija najprej ugotoviti, ali je pristojna za odločanje v zvezi s spornim ukrepom.
Measures that were put into effect before accession and are no longer applicable after accession cannot be examined by the Commission either under the so-called interim mechanism procedure, governed by Annex IV, point 3 of the Accession Treaty, or under the procedures laid down in Article 88 of the EC Treaty.
Ukrepov, ki so začeli veljati pred pristopom in se po pristopu ne uporabljajo več, Komisija ne more obravnavati po tako imenovanem postopku vmesnega mehanizma, ki ga ureja točka 3 Priloge IV k Pogodbi o pristopu, ali po postopkih, določenih v členu 88 Pogodbe ES.
Neither the Accession Treaty nor the EC Treaty requires or empowers the Commission to review these measures.
Komisija nima obveznosti ali pooblastila za pregledovanje takšnih ukrepov v skladu s Pogodbo o pristopu niti s Pogodbo ES.
However, measures put into effect after accession clearly do fall within the field of competence of the Commission under the EC Treaty.
Vendar pa v skladu s Pogodbo ES v pristojnost Komisije nedvomno sodijo ukrepi, ki so začeli veljati po pristopu.
In order to determine the moment when a certain measure was put into effect, the relevant criterion is the legally binding act by which the competent national authority undertakes to grant aid.
Ustrezno merilo za ugotavljanje začetka veljavnosti posameznega ukrepa je pravno zavezujoči akt, s katerim se pristojni nacionalni organ zaveže, da bo odobril pomoč.
The beneficiary claimed in the present case that the disputed measure was put into effect before accession and is not applicable thereafter (see paragraph 37).
Upravičenec je v tej zadevi trdil, da je sporni ukrep začel veljati pred pristopom in se po pristopu ne uporablja (glej odstavek 37).
The Commission cannot accept the arguments put forward by the beneficiary.
Komisija ne more sprejeti argumentov upravičenca.
The proposal to initiate the arrangement procedure is not an act of the granting authority, but an act of the beneficiary.
Predlog za začetek postopka dogovora ni dejanje organa, ki dodeljuje pomoč, temveč upravičenca.
The decision of the court to commence the arrangement procedure is likewise not an act of the granting authority.
Odločba sodišča o sprožitvi postopka dogovora tudi ni dejanje organa, ki dodeljuje pomoč.
This decision only permitted the beneficiary and his creditors to proceed with negotiations on the arrangement, but clearly did not constitute the granting event.
Ta odločba je upravičencu in njegovim upnikom samo omogočila začetek pogajanj o dogovoru, nedvomno pa ni pomenila dodelitve pomoči.
There is no evidence that the Tax Directorate would have expressed its agreement with the disputed measure at the meeting in December 2003.
Nobenega dokaza ni o strinjanju davčne uprave s spornim ukrepom na sestanku decembra 2003.
On the contrary, the Slovak authorities denied any such preliminary agreement.
Prav nasprotno, slovaški organi so zanikali kakršen koli predhodni sporazum.
The letter of 3 February 2004 is explicit in refusing to accept the proposal to settle at the level of 35 %.
V dopisu z dne 3. februarja 2004 je jasno zavrnjen predlog za poravnavo v višini 35 %.
The decision of the competent authority to write off some of its claims was taken on 9 July 2004, when the tax office agreed to the arrangement proposed by the beneficiary.
Odločitev pristojnega organa, da odpiše del terjatev, je bila sprejeta 9. julija 2004, ko je davčni urad privolil v dogovor, ki ga je predlagal upravičenec.
Accordingly, the question of whether the measure is applicable after accession no longer arises.
Skladno s tem je rešeno vprašanje glede uporabe ukrepa po pristopu.
The Commission therefore concludes that it is competent to assess the disputed measure pursuant to Article 88 of the EC Treaty.
Komisija zato ugotavlja, da je pristojna za ocenjevanje spornega ukrepa v skladu s členom 88 Pogodbe ES.
Article 87(1) of the EC Treaty states that any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods and affects trade between Member States is incompatible with the common market.
Člen 87(1) Pogodbe ES določa, da je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga in prizadene trgovino med državami članicami, nezdružljiva s skupnim trgom.
Writing off a debt towards a public authority such as a tax office is a form of using state resources.
Odpis dolga do javnega organa, kot je davčni urad, je oblika uporabe državnih sredstev.
Since it benefits an individual undertaking, the measure is selective.
Ta ukrep je selektiven, ker koristi posameznemu podjetju.
Until the events that triggered the insolvency procedure, the beneficiary operated in the market for the production of spirit and spirit-based beverages, non-alcoholic beverages and canned fruit and vegetables.
Do dogodkov, ki so povzročili postopek zaradi nesolventnosti, je upravičenec deloval na trgu za proizvodnjo žganih pijač in pijač na osnovi žganih pijač, brezalkoholnih pijač ter sadja in zelenjave v pločevinkah.
In 2003 it was the third-largest producer of spirit and spirit-based beverages in Slovakia.
V letu 2003 je bil tretji največji proizvajalec žganih pijač in pijač na osnovi žganih pijač na Slovaškem.
Since the loss of its licence for the production of spirit and spirit-based beverages in March 2004, it has been active on the wholesale market for spirit and spirit-based beverages produced by another company, Old Herold, s.r.o., using the production facilities it rents from the beneficiary.
Odkar je marca 2004 izgubil dovoljenje za proizvodnjo žganih pijač in pijač na osnovi žganih pijač, je dejaven na trgu na debelo za žgane pijače in pijače na osnovi žganih pijač, ki jih proizvaja druga družba, Old Herold s.r.o., v najetih proizvodnih obratih upravičenca.
In all segments in which the beneficiary was active prior to the arrangement procedure and in which it is active at present there is trade between Member States.
V vseh segmentih, v katerih je bil upravičenec dejaven pred postopkom dogovora in v katerih je dejaven sedaj, poteka trgovina med državami članicami.
In the decision to open the formal investigation procedure, the Commission raised doubts as to whether the measure distorted or threatened to distort competition by conferring on the beneficiary an advantage that it would normally not be able to obtain on the market.
V odločitvi o sprožitvi formalnega postopka preiskave je Komisija izrazila pomisleke glede tega, ali je ta ukrep izkrivljal ali bi lahko izkrivljal konkurenco, tako da je upravičencu omogočil prednost, ki je drugače na trgu ne bi mogel pridobiti.
In other words, the Commission had doubts as to whether the State had behaved as a market economy creditor in relation to the beneficiary.
Povedano drugače, Komisija je imela pomisleke v zvezi s tem, ali se je država do upravičenca vedla kot upnik v tržnem gospodarstvu.
It was established that the arrangement contained the same debt arrangement conditions for both the private creditors and the tax office.
Ugotovljeno je bilo, da je dogovor vključeval enake pogoje glede dolga za zasebne upnike in davčni urad.
The creditors were to be paid 35 % of the debt within a prescribed period, a requirement with which the beneficiary complied.
Upniki naj bi dobili izplačanih 35 % dolga v predpisanem obdobju, kar je upravičenec izpolnil.
The remaining 65 % was written off.
Preostalih 65 % je bilo odpisanih.
However, prior to the arrangement, the tax office was in a legally and economically more advantageous position than the creditors before the arrangement.
Vendar pa je bil davčni urad pred dogovorom pravno in ekonomsko v ugodnejšem položaju kot upniki.
It therefore needs to be examined in detail whether the tax office used all the means at its disposal to obtain the highest possible repayment of its receivables, as a market economy creditor would do.
Zato je treba podrobno proučiti, ali je davčni urad uporabil vsa razpoložljiva sredstva, da bi dobil kar najvišje povračilo svojih terjatev, kot bi to storil upnik v tržnem gospodarstvu.
In order to determine whether the market economy creditor test was met, the Commission has to determine whether the tax office was better off accepting the conditions of the arrangement as proposed by the beneficiary compared with the possible outcome of a bankruptcy procedure or a tax execution procedure.
Da bi ugotovila, ali je preizkus upnika v tržnem gospodarstvu uspešno opravljen, mora Komisija ugotoviti, ali je imel davčni urad večje koristi, ker je sprejel pogoje dogovora, ki jih je predlagal upravičenec, kot bi jih imel pri možnem izidu stečajnega postopka ali postopka davčne izvršbe.
In brief, the Slovak Republic submits that, in its view, the measure constitutes state aid.
Skratka, Slovaška republika trdi, da je po njenem mnenju ta ukrep državna pomoč.
It acknowledges that, at the time of the arrangement, the question of state aid was simply not considered.
Priznava, da se ob sklenitvi dogovora vprašanje državne pomoči preprosto ni obravnavalo.
Contrary to this, the beneficiary argues that the measure is free of aid and submits documents described above, in particular reports from two auditors.
Upravičenec pa nasprotno trdi, da pri tem ukrepu ni bilo pomoči, in je predložil zgoraj navedene dokumente, predvsem poročili dveh revizorjev.
On the basis of the information submitted by both the beneficiary and the Slovak authorities, the Commission established the following facts on the financial situation of the beneficiary in the year in question to the extent relevant for the application of the market economy creditor test.
Na podlagi informacij, ki so jih predložili upravičenec in slovaški organi, je Komisija ugotovila naslednja dejstva o finančnem stanju upravičenca v zadevnem letu v ustreznem obsegu za uporabo preizkusa upnika v tržnem gospodarstvu.
The figures as at 31 March 2004 provided by the beneficiary and the figures as at 17 June 2004 provided by the Slovak authorities cannot be verified by the Commission in the beneficiary's accounts.
Zneskov za 31. marec 2004, ki jih je predložil upravičenec, in zneskov za 17. junij 2004, ki so jih predložili slovaški organi, Komisija ne more preveriti v računovodskem izkazu upravičenca.
The Commission, however, has no reason to doubt any of these data.
Vendar pa Komisija nima razlogov, da bi dvomila o teh podatkih.
Financial situation of the beneficiary 2003-04 [SKK million]
Finančno stanje upravičenca v obdobju 2003–04 [v milijonih SKK]
Non-current assets [20]
Dolgoročna sredstva [20]
Short-term commercial receivables
Kratkoročne poslovne terjatve
The Commission will first examine the evidence submitted by the beneficiary in support of its opinion that the bankruptcy procedure would leave the tax office worse off than the arrangement procedure.
Komisija bo najprej proučila dokazila, ki jih je predložil upravičenec v zvezi s svojim mnenjem, da bi imel davčni urad pri postopku stečaja manj koristi kot pri postopku dogovora.
As neither the Slovak authorities nor the beneficiary submitted any calculation with regard to the tax execution procedure, the Commission will examine what the tax office could have obtained via this procedure.
Ker slovaški organi in upravičenec niso predložili izračuna v zvezi s postopkom davčne izvršbe, bo Komisija proučila, kaj bi lahko davčni urad pridobil s tem postopkom.