natgillin/translations-raw huggingface dataset:
The budget of the scheme is not mentioned and given that the scheme is a tax advantage, the total Government revenue foregone is not limited and depends on the past profits and eligible investments made during the years 2005-07 and the related claims.
Zakon ne omenja proračuna sheme, in če vzamemo, da je shema davčna ugodnost, skupni prihodki, ki se jim vlada odreka, niso omejeni ter so odvisni od prejšnjih dobičkov in upravičenih naložb, izvedenih v letih 2005–2007, in povezanih terjatev.
The Commission considered that the non-notified aid scheme constitutes State aid within the meaning of Article 87(1) of the EC Treaty.
Komisija meni, da je nepriglašena shema pomoči državna pomoč v smislu člena 87(1) Pogodbe ES.
It involved State resources, it affords an advantage to the beneficiaries, it is selective and has an effect on trade.
Vključuje državna sredstva, upravičencem nudi ugodnosti, je selektivna in ima vpliv na trgovino.
Since the measure was new and was put into effect without prior notification to the Commission, it constituted unlawful aid.
Ukrep pomeni nezakonito pomoč, ker je nov in se je izvajal brez predhodne priglasitve Komisiji.
The Commission has examined the scheme in the light of Article 87 of the EC Treaty, and in particular, where these provisions apply, under the specific State aid rules.
Komisija je proučila shemo ob upoštevanju člena 87 Pogodbe ES in še zlasti, kadar se te določbe uporabljajo, v skladu s posebnimi pravili o državni pomoči.
The Commission had serious doubts about whether the measure fulfilled the criteria of any of the applicable rules, and thus about the compatibility of the measure with the common market.
Komisija ima resne pomisleke glede tega, ali ukrep izpolnjuje merila katerega koli pravila, ki se uporablja, in zato o združljivosti ukrepa s skupnim trgom.
The Federation of Greek Industries (hereinafter referred to as ‘FGI’) submitted its comments as an interested third party.
Kot zainteresirana tretja stranka je pripombe predložila Zveza grških industrij (v nadaljevanju „FGI“).
The FGI first argued that the Commission considerably restricted its rights by rejecting its request for an extension of the time limit for the submission of its comments.
FGI je najprej navedla, da je Komisija z zavrnitvijo njene prošnje za podaljšanje roka za predložitev pripomb zelo omejila njene pravice.
The FGI then argued that the measure is of general nature and not selective.
Nato je FGI navedla, da je ukrep splošen in ni selektiven.
Even if some aspects of the measure are selective, the tax-exempt reserve was created with a view to supporting specific types of investment costs of any undertaking, so it should be considered as a general tax measure.
Tudi če so nekateri vidiki ukrepa selektivni, je bil rezervni sklad, oproščen davkov, ustanovljen, da bi podprl posebne vrste stroškov za naložbe katerega koli podjetja, zato ga je treba šteti za splošen davčni ukrep.
The FGI then claims that the measure is existing aid within the meaning of Article 1(b) of Regulation (EC) No 659/1999.
Nato je FGI trdila, da je ukrep veljavna pomoč v smislu člena 1(b) Uredbe Sveta (ES) št. 659/1999.
For the Federation, Law 3220/2004 merely adapts the method for the setting up of the reserve, which is part of a State aid scheme established by Law 2601/1998, which was approved by the Commission.
Po mnenju FGI zakon 3220/2004 zgolj prilagaja metodo za ustanovitev rezervnega sklada, ki je del sheme državne pomoči, določene z zakonom 2601/1998, ki jo je Komisija odobrila.
The FGI considers that Law 3220/2004 introduces a technical adaptation, i.e. the possibility to create a tax-exempt reserve before the investment, does not have any concrete influence on the scope, amount or effect of the scheme.
FGI meni, da je z zakonom 3220/2004 uvedena tehnična prilagoditev, tj. možnost oblikovanja rezerve, oproščene davkov, pred naložbo, ki konkretno ne vpliva na obseg, višino ali učinek sheme.
The FGI also holds that neither the existence of a larger group of beneficiaries nor an increase in the budget, nor investments of a higher amount invoked by the Commission would be direct consequences of the change in the method for creating the reserve.
FGI tudi misli, da večja skupina upravičencev, večji proračun in višje naložbe, na katere se sklicuje Komisija, niso neposredne posledice spremembe metode oblikovanja rezerve.
According to the FGI, even if other changes introduced by Law 3220/2004 were to be considered as new aid, it would have to be considered as a severable amendment to the existing aid scheme.
Tudi če bi bilo druge spremembe, ki so uvedene z zakonom 3220/2004, treba šteti za novo pomoč, bi jo bilo treba po mnenju FGI obravnavati kot neodvisno spremembo veljavne sheme pomoči.
In this case, only the new provisions in question would have to be notified and the classification of the amended scheme as existing aid would not be altered [74].
Tako bi bilo treba priglasiti samo nove zadevne določbe in se razvrstitev spremenjene sheme kot veljavne pomoči ne bi spreminjala [74].
For the FGI, the reasoning in the opening decision is unclear and equivocal, and insofar as the Commission based its decision on other factors, it has not fulfilled its duty to state reasons under Article 253 of the EC Treaty.
FGI meni, da so razlogi Komisije v njeni odločitvi o sprožitvi postopka nejasni in dvoumni in da Komisija ni izpolnila svoje obveznosti navedbe razlogov za sprejetje v skladu s členom 253 Pogodbe ES, če je svojo odločitev sprejela na podlagi drugih dejavnikov.
The FGI criticises the fact that the opening decision does not explain the calculation of the aid intensity, in order to allow a comparison with the aid intensity which arose under Law 2601/1998.
FGI kritizira dejstvo, da v odločitvi o sprožitvi postopka ni obrazložen izračun intenzivnosti pomoči, ki bi omogočal primerjavo z intenzivnostjo pomoči po zakonu 2601/1998.
The FGI then argues that even if the Commission considered that the severable alterations had to be notified as new aid, their compatibility would have to be assessed for each individual beneficiary on a case-by-case basis [75].
Tudi če Komisija meni, da bi bilo neodvisne spremembe treba priglasiti kot novo pomoč, bi morala po mnenju FGI njihovo združljivost oceniti posebej za vsakega posameznega upravičenca [75]. Ob tem bi morala Komisija kot okvir, ki ga v tem postopku ni mogoče spremeniti, še zlasti upoštevati svojo prejšnjo odločitev o tem, da je zakon 2601/1998 združljiva pomoč. V. PRIPOMBE GRČIJE V.1 Zakon 3220/2004 je veljavna pomoč
Greece claims that Article 2(2) of Law 3220/2004 does not move the point in time at which the investment is carried out.
Grčija trdi, da s členom 2(2) zakona 3220/2004 ni spremenjen čas, v katerem je izvedena naložba.
Moreover, Greece argues that a change in the point in time at which undertakings form the reserve does not have any direct correlation with an increase in the group of beneficiaries.
Poleg tega Grčija navaja, da sprememba časa, v katerem podjetja ustanovijo rezervni sklad, ni neposredno povezana s povečanjem števila upravičencev.
Greece furthermore considers that there is no direct correlation between the widening of the range of beneficiaries and the distortion of competition.
Po mnenju Grčije tudi ni neposredne povezave med širitvijo obsega upravičencev in izkrivljanjem konkurence.
The Greek authorities also consider it necessary to divide the undertakings which benefit from Law 3220/2004 into two categories:
Poleg tega se grškim organom zdi, da je podjetja, ki so upravičenci po zakonu 3220/2004, potrebno razdeliti v dve kategoriji: podjetja, ki so imela že znotraj sheme po zakonu 2601/1998 pravico oblikovati rezervni sklad, oproščen davkov. Ta podjetja z novo shemo ne dobijo nove gospodarske prednosti, zato je pomoč treba šteti za veljavno pomoč. V tem primeru priglasitev ni bila obvezna in tako ni mogoče zahtevati vračila,
Lastly, Greece argues that the reasons stated by the Commission for describing the measure introduced by Law 3220/2004 as new State aid are unclear and inadequate, which is in breach with Article 253 of the EC Treaty.
Nazadnje Grčija trdi, da so razlogi, s katerimi Komisija ukrep, uveden z zakonom 3220/2004, opisuje kot novo pomoč, nejasni in neprimerni, kar je v nasprotju s členom 253 Pogodbe ES.
Possibility of inclusion of the measure in the existing Community frameworks for compatible State aid
Možnost vključitve ukrepa v veljavne okvire Skupnosti za združljive državne pomoči
The Greek authorities consider that investments from the tax-exempt reserve fund qualify for inclusion in the following frameworks of permissible State aid:
Po mnenju grških organov naložbe iz rezervnega sklada, oproščenega davkov, izpolnjujejo pogoje za vključitev v naslednje okvire dovoljene državne pomoči:
Commission notice on de minimis aid [77];Guidelines on National Regional Aid (hereinafter ‘RAG’) [78];Multisectoral framework on regional aid for large investment projects (hereinafter ‘MSF’) [79];EFTA Surveillance Authority Decision No 152/01/COL of 23 May 2001 revising the guidelines on the application of the EEA State aid provisions to aid for environmental protection [80], (hereinafter ‘Environmental Guidelines’);
obvestilo Komisije o pomoči de minimis [77],Smernice o državni regionalni pomoči (v nadaljevanju „RAG“) [78],Večsektorski okvir o regionalni pomoči za velike investicijske projekte (v nadaljevanju „MSF“) [79],odločba Nadzornega organa Efte št. 152/01/COL z dne 23. maja 2001 o popravi smernic za uporabo določb o državni pomoči EGP za pomoč za varstvo okolja [80] (v nadaljevanju „okoljske smernice“),
Community framework for State aid for Research and Development (hereinafter ‘R&D Framework’) [81];Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to training aid (hereinafter ‘Training BER’) [82];Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises (hereinafter ‘SME BER’) [83];the Community guidelines for State aid in the agriculture sector [84];the Guidelines for the examination of State aid to fisheries and aquaculture in the wording that is applicable to this aid [85].(45) Aid to undertakings in difficulty and export aid are excluded, and foreign firms established in Greece can use the measure in question.
Okvir Skupnosti za državno pomoč za raziskave in razvoj (v nadaljevanju „okvir R & R“) [81],Uredba Komisije (ES) št. 68/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe ES pri pomoči za usposabljanje (v nadaljevanju „uredba o skupinskih izjemah pri pomoči za usposabljanje“) [82],Uredba Komisije (ES) št. 70/2001 z dne 12. januarja 2001 o uporabi členov 87 in 88 Pogodbe Evropske skupnosti pri pomoči za majhna in srednje velika podjetja (v nadaljevanju „uredba o skupinskih izjemah pri pomoči za MSP“) [83],Smernice Skupnosti o državni pomoči v kmetijskem sektorju [84],Smernice za pregled državnih pomoči za ribištvo in ribogojstvo v besedilu, ki se uporablja za to pomoč [85].(45) Pomoč podjetjem v težavah in izvozna pomoč sta izključeni, in tuja podjetja, ustanovljena v Grčiji, lahko uporabljajo zadevni ukrep.
The Greek authorities also included in their reply a draft legislative proposal to include the measure in the existing frameworks on State aid.
Grški organi so v svoj odgovor vključili tudi osnutek zakonodajnega predloga o vključitvi ukrepa v veljavne okvire o državni pomoči.
They propose to treat tax-exempt reserve funds retroactively as State aid and to establish a national authority that would examine ex post the compliance of each individual case with Community State aid rules.
V njem predlagajo, da se rezervni skladi, oproščeni davkov, z veljavnostjo za nazaj obravnavajo kot državna pomoč in da se ustanovi nacionalni organ, ki bi naknadno preučil skladnost vsakega posameznega primera s pravili Skupnosti o državni pomoči.
Information about investments covered by the Community State aid rules
Podatki o naložbah, za katere se uporabljajo pravila Skupnosti o državni pomoči
According to the Greek authorities, 3315 undertakings have received an amount lower than EUR 100000, so these cases can be considered as being included in the de minimis scheme.
Kot pravijo grški organi, je 3315 podjetij prejelo znesek, nižji od 100000 EUR, zato se ti primeri lahko obravnavajo kot del sheme de minimis.
As regards the other 320 undertakings, the case-by-case examination had begun and was ongoing.
Glede preostalih 320 podjetij se je začelo preučevanje vsakega posameznega primera, ki še vedno traja.
On the basis of the checks that have already been completed, investments that according to the Greek authorities may comply with the RAG account for:
Na podlagi že opravljenih pregledov pomenijo naložbe, ki bi po mnenju grških organov lahko izpolnjevale RAG:
the entire tax-exempt reserve fund of 84 undertakings,
celotni davkov oproščeni rezervni sklad 84 podjetij,
part of the reserve fund of 103 undertakings.
del rezervnega sklada 103 podjetij.
Financial consequences of a negative decision by the Commission in this matter
Finančne posledice negativne odločitve Komisije v tej zadevi
The Greek authorities believe that a negative decision and the consequent recovery of the amounts would be disastrous for the country.
Grški organi menijo, da bi bila negativna odločitev in posledično povračilo pomoči za državo katastrofalna.
The Greek authorities put forward that according to ECJ case law, it may, exceptionally, take into account the intolerable financial consequences of its judgment and limit the consequences of the latter [86].
Grški organi so predlagali, da bi Komisija v skladu s sodno prakso SES izjemoma lahko upoštevala nesprejemljive finančne posledice svoje sodbe in omejila njene posledice [86].
Qualification as State aid
Izpolnjevanje pogojev za državno pomoč
The Commission considers that the measure under scrutiny fulfils all the four cumulative conditions to be considered aid within the meaning of Article 87(1) of the EC Treaty, as also explained more precisely in the Commission notice on the implementation of State aid rules to measures related to direct business taxation [87].
Komisija meni, da preučevani ukrep izpolnjuje vse štiri kumulativne pogoje, da se lahko šteje za pomoč v smislu člena 87(1) Pogodbe ES, kot je tudi natančneje obrazloženo v sporočilu Komisije o uporabi pravil glede državne pomoči pri ukrepih v zvezi z neposredno obdavčitvijo ustvarjenega dohodka [87].
The Court of Justice has consistently held that a measure by the means of which the public authorities grant to certain undertakings a tax exemption which, although not involving a transfer of State resources, places the persons to whom the exemption applies in a more favourable financial position than other taxpayers constitutes State aid within the meaning of Article 87(1) of the EC Treaty [88].
Skladno s sodno prakso Sodišča ukrep, s katerim organi nekaterim podjetjem odobrijo davčno oprostitev, zaradi katere so, čeprav ne vključuje prenosa državnih sredstev, osebe, za katere oprostitev velja, v ugodnejšem finančnem položaju kot drugi davkoplačevalci, pomeni državno pomoč v smislu člena 87(1) Pogodbe ES [88].
Firstly, the measure involves State resources, as the Greek State foregoes tax revenues belonging to it.
Prvič, ukrep vključuje državna sredstva, saj se Grčija odreka davčnim prihodkom, ki ji pripadajo.
Advantage
Ugodnost
Secondly, the measure affords an advantage to the beneficiaries as they are allowed to form a tax-free reserve fund from their profits up to 35 % for 2004 (financial year 2005), and up to 50 % for 2003 (financial year 2004) on the remaining profits after the deduction of the 2002 (financial year 2003) profits.
Drugič, ukrep daje upravičencem ugodnost, saj jim omogoča, da do 35 % dobička za leto 2004 (finančno leto 2005) in do 50 % dobička za leto 2003 (finančno leto 2004), ki jim ostane po odbitku dobička iz leta 2002 (finančno leto 2003), porabijo za ustanovitev rezervnega sklada, oproščenega davkov.
The fact that part of the profits of the beneficiaries is not taxed relieves them from charges that are normally born from their budget.
Dejstvo, da del dobička upravičencev ni obdavčen, jih razbremenjuje stroškov, ki jih morajo praviloma poravnati iz svojega proračuna.
If the reserve fund has not been used and no interest or less interest than the Community reference and discount rate for Greece is levied upon the deferred tax payment, the difference between the tax debt including compound reference interest and the actual amount to be paid constitutes a benefit as well.
Če se rezervni sklad ne uporabi in se za odloženo plačilo davka ne obračunajo obresti ali se obračunajo obresti, nižje od referenčnih obrestnih mer in diskontnih stopenj Skupnosti, ki veljajo za Grčijo, razlika med davčnim dolgom, vključno z obrestnimi referenčnimi obrestmi, in dejanskim zneskom, ki ga je treba plačati, prav tako pomeni ugodnost.
The reserve fund that was not used must according to the Greek legislation be taxed at the legal interest rate.
Rezervni sklad, ki ni bil uporabljen, se v skladu z grško zakonodajo obdavči po zakonsko določeni obrestni meri.
The legal interest rate will be at least 1 % per month for the amount due, which is at least 12 % per year and thus far higher than the reference rate of 4,43 % for aid granted in the year 2004 and 4,08 % for aid granted in year 2005 [89].
Zakonsko določena obrestna mera za znesek, zapadel v plačilo, znaša vsaj 1 % na mesec, kar je vsaj 12 % na leto, in je tako precej višja od referenčne obrestne mere v višini 4,43 % za pomoč, dodeljeno v letu 2004, in 4,08 % za pomoč, dodeljeno v letu 2005 [89].
Consequently, the tax revenue forgone by the state which has been placed in the fund and which is taxed with the legal interest rate does not constitute advantage and thus does not qualify as State aid in the sense of Article 87(1) of the EC Treaty, as its character is not more advantageous than the one of a loan at market terms, which for loans to undertakings that are not in difficulties is assumed according to the Commission notice on the method for setting the reference and discount rates [90] to amount to the reference rate, plus possibly 400 basis points or more if the liability is unsecured.
Zato davčni prihodki, ki se jim je odrekla država in so bili vloženi v sklad ter so obdavčeni po zakonsko določeni obrestni meri, ne pomenijo ugodnosti in zato ne izpolnjujejo pogojev za državno pomoč v smislu člena 87(1) Pogodbe ES, saj niso ugodnejši od posojila po tržnih pogojih, za katera se podjetjem, ki niso v težavah, obrestna mera določi skladno s sporočilom Komisije o metodi določanja referenčnih obrestnih mer in diskontnih stopenj [90] in je enaka referenčni obrestni meri, ki se ji po možnosti prišteje 400 osnovnih točk ali več, če odgovornost ni zavarovana.
Thirdly, the measure is selective because it favours only the companies performing business activities referred to in Article 3 of the Law 2601/1998.
Tretjič, ukrep je selektiven, saj daje prednost samo podjetjem, ki opravljajo poslovne dejavnosti iz člena 3 zakona 2601/1998.
Only the companies in the listed sectors as opposed to sectors that have not been included to the list may benefit from the measure.
Do ukrepa so upravičena samo podjetja iz sektorjev, ki so na seznamu, ne pa tudi podjetja iz sektorjev, ki niso bili vključeni na seznam.
Moreover, according to Article 3 of the Law 2601/1998 some sectors require secondary legislation in order to become eligible for the advantages.
Poleg tega morajo v skladu s členom 3 zakona 2601/1998 nekateri sektorji, da postanejo upravičeni do ugodnosti, sprejeti sekundarno zakonodajo.
According to the Greek authorities such secondary legislation was not put into force.
Kot pravijo grški organi, taka sekundarna zakonodaja ni bila sprejeta.
Finally for each sector a different list of eligible activities applies, with the consequence that companies operating in different sectors benefit of the measure to different extent.
Nazadnje, za vsak sektor velja poseben seznam upravičenih dejavnosti, kar pomeni, da so podjetja iz različnih sektorjev do ukrepa upravičena v različnem obsegu.
Therefore, the measure is selective even among the sectors listed in Article 3 of the Law 2601/1998.
Zato je ukrep selektiven celo znotraj sektorjev, ki so našteti v členu 3 zakona 2601/1998.
The submission of the Greek authorities and the third party, that this scheme constitutes a general taxation measure, is thus unsubstantiated.
Trditev grških organov in tretje stranke, da je ta shema splošen davčni ukrep, je zato neutemeljena.
Effect on trade and distortion of competition
Vpliv na trgovino in izkrivljanje konkurenčnosti
Fourthly, the measure has an effect on competition and trade between Member States.
Četrtič, ukrep vpliva na konkurenco in trgovino med državami članicami.
As the measure gives an advantage to the beneficiaries, it can distort or threaten to distort competition.
Ker ukrep daje prednost upravičencem, lahko izkrivlja ali bi lahko izkrivljal konkurenčnost.
Besides, the activities mentioned in Article 3 of Law 2601/1998 are indeed subject to intra-Community trade.
Poleg tega so dejavnosti iz člena 3 zakona 2601/1998 dejansko predmet trgovine znotraj Skupnosti.
Hence beneficiaries of the measure are not excluded from carrying on economic activity involving trade between Member States.
Zato ni izključeno, da upravičenci do ukrepa ne bodo nadaljevali gospodarske dejavnosti, ki vključuje trgovino med državami članicami.
Therefore, the aid scheme is liable to affect trade and distort competition.
Zato shema pomoči lahko vpliva na trgovino in izkrivlja konkurenco.
It follows from the foregoing that the measure in question constitutes a scheme granting State aid within the meaning of Article 87(1) of the EC Treaty.
Iz zgoraj navedenega sledi, da je zadevni ukrep shema državne pomoči v smislu člena 87(1) Pogodbe ES.
It is also important to bear in mind that Law 2601/1998, to which the Greek authorities refer, was already deemed to be a State aid scheme by the Commission, yet considered compatible [91].
Ne sme se pozabiti niti na to, da je Komisija za zakon 2601/1998, na katerega se sklicujejo grški organi, že menila, da je shema državne pomoči, vendar ga je razglasila za združljivega [91].
Qualification of the scheme as unlawful aid
Razvrstitev sheme kot nezakonita pomoč
According to Article 1(f) of Council Regulation (EC) No 659/1999 ‘unlawful aid’ means new aid put into effect in contravention of Article 93(3) (now 88(3)) of the Treaty.
V skladu s členom 1(f) Uredbe Sveta (ES) št. 659/1999 „nezakonita pomoč“ pomeni novo pomoč, ki se izvaja v nasprotju s členom 93(3) [zdaj 88(3)] Pogodbe.
According to Article 1(c) of the same Regulation ‘new aid’ shall mean all aid which is not existing aid, including alterations of existing aid.
V skladu s členom 1(c) iste uredbe „nova pomoč“ pomeni vsako pomoč, ki ni veljavna pomoč, vključno s spremembami veljavne pomoči.
According to European Court of Justice case law, the alteration, as such, of existing aid is to be classified as new aid, and it is only where the alteration affects the actual substance of the original scheme that the latter is transformed into a new aid scheme.
V skladu s sodno prakso Evropskega sodišča je treba spremembo veljavne pomoči obravnavati kot novo pomoč, prvotna shema pa se v novo shemo pomoči spremeni samo, kadar sprememba vpliva na njeno dejansko vsebino.
There is no substantive alteration of an existing scheme where the new element is clearly severable from the initial scheme [92].
Vsebinske spremembe veljavne sheme ni, kadar je novi element mogoče jasno ločiti od prvotne sheme [92].
This measure, however, presents several substantial procedural and material differences.
Vendar pa ta ukrep pomeni nekatere bistvene postopkovne in materialne razlike.
Procedural changes
Spremembe postopka
Firstly, this measure was not a pure replacement of the existing measures, but a new stand alone measure, as it did not repeal or replace any previous measure.
Prvič, ta ukrep je bil ne samo zamenjava veljavnih ukrepov, ampak nov samostojni ukrep, saj ni odpravil ali zamenjal nobenega prejšnjega ukrepa.