natgillin/translations-raw huggingface dataset:
It subscribes particularly to the argument that, owing to the approval mechanism which makes the application of the scheme at issue conditional on possession, in the territory of the Community, of a strategic decision-making centre for managing maritime activities and ships and which takes into account employment-related considerations, the scheme helps to safeguard Community employment both on board and on shore.
Podpira zlasti argument, v skladu s katerim ta shema prispeva k zaščiti delovnih mest v Skupnosti na kopnem in na morju, in sicer zaradi mehanizma soglasja, od katerega je odvisno izvajanje zadevne sheme, s katero je treba zagotoviti, da se na ozemlju Skupnosti nahaja središče za strateško odločanje o upravljanju pomorskih dejavnosti in ladij, ter ki upošteva področje zaposlovanja.
This has been confirmed, moreover, by several interested third party shipowners who stress the important part played by the scheme at issue in offsetting the additional cost of crewing under this flag, maintaining high-quality jobs in maritime transport and helping to maintain, or even develop, a fleet flying the flag of a Member State.
Razen tega te elemente potrjuje tudi več lastnikov, zainteresiranih strank, ki poudarjajo pomen zadevne sheme za zagotavljanje nadomestil za prevelike stroške opreme in posadke ladij pod to zastavo, ohranjanje visoko kvalificiranih delovnih mest v pomorskem prometu in prispevek k ohranjanju ali celo razvoju flote pod zastavo države članice.
The Commission would point out, however, that, under the 2004 Community guidelines, if the ships are tugs or dredgers, the aid granted can be considered compatible with the common market only if at least 50 % of their annual activity corresponds to the definition of maritime transport.
Kljub temu Komisija na podlagi smernic Skupnosti iz leta 2004 določa, da se lahko v primeru vlačilcev ali plavajočih bagrov dodeljena pomoč obravnava kot združljiva s skupnim trgom le, če vsaj 50 % njihove letne dejavnosti ustreza opredelitvi pomorskega prometa.
In the light of the above, it can therefore be considered that, in so far as it is compatible with point 3.1 of the 2004 Community guidelines, the tax scheme provided for in Article 39 CA of the General Tax Code is favourable to the maritime transport sector and is in keeping with the objectives laid down by the applicable Community guidelines.
Glede na zgoraj navedeno, se lahko davčna shema iz člena 39 CA Splošnega zakonika o davkih, kolikor ustreza točki 3.1 smernic Skupnosti iz leta 2004, obravnava kot koristna za pomorski sektor in v skladu s cilji, ki jih opredeljujejo veljavne smernice Skupnosti.
However, to qualify for exemption under Article 87(3)(c) of the Treaty, aid granted under the scheme must be strictly proportionate to the objective pursued and not affect trade to an extent contrary to the common interest.
Da bi lahko uporabili odstopanje iz člena 87(3)(c) Pogodbe, mora pomoč, dodeljena na podlagi te sheme, strogo ustrezati cilju in ne sme spreminjati trgovinskih pogojev na način, ki bi bil v nasprotju s skupnim interesom.
In this connection, the French authorities’ attention is drawn to the rule on the limitation of aid laid down in Chapter 11 of the 2004 Community guidelines, according to which: ‘A reduction to zero of taxation and social charges for seafarers and a reduction of corporate taxation of shipping activities … is the maximum level of aid which may be permitted.
V zvezi s tem se francoske organe opozarja na pravilo glede omejitve pomoči iz točke 11 smernic Skupnosti iz leta 2004, ki določa: „Najvišja sprejemljiva raven pomoči je razveljavitev davčnih in socialnih dajatev delavcev v pomorstvu ter zmanjšanje prometnega davka za pomorske družbe.
To avoid distortion of competition, other systems of aid may not provide any greater benefit than this.
Da bi preprečili vsakršno izkrivljanje konkurence, drugi sistemi pomoči ne morejo dodeliti večjih ugodnosti.
Any sum exceeding the above amount is incompatible with the common market and will have to be recovered.
Vsak delež, ki bi presegel zgoraj naveden znesek, ni v skladu s skupnim trgom in ga je treba vrniti.
Consequently, the Commission considers that aid granted to maritime transport undertakings under the scheme introduced by Article 39 CA of the General Tax Code is compatible with Article 87(3)(c) of the Treaty subject to the conditions set out in recitals 172 and 173.
Komisija zato ocenjuje, da je pomoč, dodeljena družbam za pomorski promet, na podlagi sheme, ki jo uvaja člen 39 CA Splošnega zakonika o davkih, združljiva s členom 87(3)(c) Pogodbe ob upoštevanju pogojev iz uvodnih izjav 172 in 173.
Compatibility of aid to the rail transport sector
Združljivost ukrepov pomoči za železniški promet
The Commission considers that the exceptions provided for in Article 87(3)(a) of the Treaty concerning the development of certain areas are not applicable to the scheme at issue in so far as it is used to finance assets in the rail transport sector.
Komisija meni, da odstopanja iz člena 87(3)(a) Pogodbe, kolikor zadevajo razvoj nekaterih regij, ne veljajo za zadevno shemo, kadar je namenjena za financiranje sredstev iz sektorja za železniški promet.
It has, however, examined the scheme’s compatibility with the common market under Article 87(3)(c) of the Treaty.
Zato je Komisija preučila združljivost navedene sheme s členom 87(3)(c) Pogodbe.
In view of the historical situation of the railways and the fall in rail transport’s market share, the process of replacing rolling stock must be speeded up in order to compete with other modes of transport.
V zvezi s preteklim položajem železniških podjetij in zmanjšanjem tržnega deleža železniškega prevoza je treba pospešiti postopek zamenjave železniškega voznega parka, da bi se lahko soočali s konkurenco drugih načinov prevoza.
A more serious and urgent effort to modernise and/or renew rolling stock is needed if there is to be no further fall in rail transport’s market share compared with other, less sustainable and more environmentally damaging, transport modes.
Da bi preprečili nadaljnje zmanjšanje tržnega deleža železniškega prevoza v primerjavi z drugimi načini prevoza, ki so manj trajnostni in bolj škodljivi za okolje, si je treba resneje in hitreje prizadevati za modernizacijo in/ali obnavljanje železniškega voznega parka.
The Commission considers that the replacement of rolling stock is compatible with the common policy of increasing interoperability.
Komisija meni, da je zamenjava železniškega voznega parka združljiva s skupno politiko krepitve interoperabilnosti.
It contributes, moreover, to safety and to the modernisation of services in terms of punctuality, reliability and speed.
Poleg tega zamenjava železniškega voznega parka prispeva k varnosti in modernizaciji storitev v smislu točnosti, zanesljivosti in hitrosti.
Since the replacement of rolling stock is a key element of the policy of strengthening the development of the rail sector, the Commission considers that the measures proposed do not run counter to the common interest.
Ker je zamenjava železniškega voznega parka bistven element politike za krepitev razvoja železniškega sektorja, Komisija meni, da predlagani ukrepi niso v nasprotju s skupnim interesom.
Consequently, the Commission considers that aid granted to railway undertakings under the scheme introduced by Article 39 CA of the General Tax Code is compatible with Article 87(3)(c) of the Treaty.
Komisija zato ocenjuje, da je pomoč, dodeljena podjetjem za železniški promet, na podlagi sheme, ki jo uvaja člen 39 CA Splošnega zakonika o davkih, v skladu s členom 87(3)(c) Pogodbe.
Compatibility of aid to the industrial sector
Združljivost ukrepov pomoči v sektorju industrije
With regard to the exception provided for in Article 87(3)(c) of the Treaty, which authorises aid to facilitate the development of certain economic activities where such aid does not adversely affect trading conditions to an extent contrary to the common interest, there is nothing in the scheme at issue to suggest that aid granted under it to the industrial sector would be compatible with the common market.
V zvezi z odstopanjem iz točke c) člena 87(3) Pogodbe, ki dovoljuje pomoči, ki pospešujejo razvoj določenih dejavnosti, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi, je treba opozoriti, da na podlagi ničesar v tej shemi ni mogoče sklepati, da so ukrepi pomoči v sektorju industrije, dodeljeni v skladu s to shemo, združljivi s skupnim trgom.
However, the Commission cannot exclude out of hand the possibility that certain assets in the industrial sector have been financed under Article 39 CA of the General Tax Code in accordance with the conditions laid down by the guidelines on national regional aid, including the condition that the investment be carried out in a region eligible under Article 88(3)(a) or (c) of the Treaty and the condition that the recipient’s contribution to the financing of the investment be at least 25 %.
Vendar Komisija ne more takoj izključiti predpostavke, v skladu s katero so bila nekatera sredstva iz sektorja industrije, ki se financirajo na podlagi člena 39 CA Splošnega zakonika o davkih, financirana z upoštevanjem pogojev, predpisanih v smernicah o državnih regionalnih pomočeh, in sicer zlasti, da se izvedejo vlaganja v regiji, upravičeni v skladu s točkama a) ali c) člena 88(3) Pogodbe, in da prispevek upravičencev, namenjen zadevnemu financiranju, doseže najmanj 25 %.
At all events, the regional aid intensity ceilings must be complied with where an undertaking has benefited from a combination of the aid at issue and approved regional aid.
V vsakem primeru je treba zgornje meje stopnje regionalnih pomoči upoštevati, ob predpostavki, da je imelo podjetje koristi od kopičenja zadevne pomoči in odobrenih regionalnih pomoči.
Subject to these conditions, the Commission considers that aid granted to this sector under the scheme at issue is compatible with the common market.
Ob upoštevanju teh pogojev Komisija ocenjuje, da so tako dodeljeni ukrepi pomoči v tem sektorju združljivi s skupnim trgom.
Compatibility of aid to the financial sector
Združljivost ukrepov pomoči v sektorju financ
With regard to the financial sector, the Commission considers that the non-sectoral exceptions referred to above are irrelevant for purposes of assessing the compatibility of aid granted to EIG members with the common market.
V zvezi s sektorjem financ Komisija ocenjuje, da so predhodno načrtovana nesektorska odstopanja neustrezna za ocenjevanje združljivosti ukrepov pomoči, ki so koristili članom gospodarskih interesnih združenj, s skupnim trgom.
However, in view of the general character of leasing operations, the Commission considers that, inasmuch as it can be declared compatible with the common market, aid to the maritime, air and rail transport sectors and to the industrial sector is compatible not only with respect to the users of the assets in question but also with respect to the members of the EIGs concerned.
Vendar ob upoštevanju splošnih značilnosti postopka kreditnega financiranja najema Komisija meni, da se lahko ukrepi pomoči v sektorju pomorskega, zračnega in železniškega prometa ter tudi v sektorju industrije opredelijo kot združljivi s skupnim trgom ne le glede uporabnikov zadevnih sredstev, ampak tudi glede članov zadevnih gospodarskih interesnih združenj.
In order that users might benefit from the exceptions referred to above, the members of EIGs should not be penalised for not belonging to the above-mentioned sectors provided their intermediation was indispensable to carrying out the financing operations in question.
Članov gospodarskega interesnega združenja se dejansko ne sme kaznovati, ker ne izhajajo iz zgoraj navedenih sektorjev, če je bilo njihovo posredovanje nujno pri izvajanju zadevnih postopkov financiranja in da bi imeli uporabniki koristi od zgoraj omenjenih odstopanj.
The Commission considers that this analysis is borne out by the fact that the exact share of the overall advantage which is to be passed on to the user — which under Article 39 CA of the General Tax Code amounts to at least two thirds of that overall advantage — is, as the French authorities have pointed out, the outcome of a commercial negotiation between EIG members and users.
Komisija ocenjuje, da je ta analiza v skladu z dejstvom, da je določitev točnega deleža splošne ugodnosti, ki jo je treba vrniti uporabniku in ki dosega vsaj dve tretjini splošne ugodnosti iz člena 39 CA Splošnega zakonika o davkih, odvisna od trgovinskih pogajanj med člani gospodarskih interesnih združenj in uporabniki, kot so ugotovili francoski organi.
This bears witness to the fact that, in accordance with the rules for assessing the compatibility of the above-mentioned aid measures, only that part of the overall advantage that is indispensable to attaining the objectives pursued is retained by the EIG’s members.
Te razmere dejansko potrjujejo dejstvo, da člani gospodarskega interesnega združenja obdržijo le delež splošne ugodnosti, ki je nujen za izvajanje načrtovanih ciljev v skladu s pravili v zvezi z ocenjevanjem združljivosti zgoraj navedenih ukrepov pomoči.
The Commission would point out that, pursuant to Article 14(1) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 [now Article 88] of the EC Treaty, any aid found to be incompatible with the common market granted under the scheme at issue must be recovered.
Komisija opozarja, da je treba vsako pomoč, ki se šteje kot nezdružljiva s skupnim trgom in je dodeljena v skladu z zadevno shemo, vrniti na podlagi člena 14(1) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [zdaj člen 88 Pogodbe].
Article 14(1) provides, however, that ‘[t]he Commission shall not require recovery of the aid if this would be contrary to a general principle of Community law’.
Vendar v skladu z navedenim členom 14(1) „Komisija ne zahteva vračila pomoči, če bi bilo to v nasprotju s splošnim načelom prava Skupnosti“.
In this respect, it has been ruled that the Commission is required to take into consideration on its own initiative exceptional circumstances that provide justification, pursuant to Article 14(1), for it to refrain from ordering the recovery of unlawfully granted aid where such recovery is contrary to a general principle of Community law.
V zvezi s tem je bilo ugotovljeno, da mora Komisija uradno upoštevati izredne okoliščine, ki v skladu s členom 14(1) upravičujejo, da ne odredi vračila nezakonito dodeljene pomoči, če je to vračilo v nasprotju s splošnim načelom prava Skupnosti.
The fundamental requirement of legal certainty is designed to ensure the foreseeability of legal situations and relationships governed by Community law and hence has the effect of preventing the Commission from indefinitely delaying the exercise of its powers.
V tem smislu je treba opozoriti, da je cilj temeljne zahteve za pravno varnost zagotoviti predvidljive razmere in pravna razmerja, ki izhajajo iz prava Skupnosti, ter zato nasprotuje temu, da bi lahko Komisija neomejeno zavlačevala izvajanje svojih pristojnosti.
While the principle of legitimate expectation cannot be considered to have been infringed in this case, the Commission is of the opinion, in the light of the highly specific circumstances of this case, that the principle of legal certainty has not been taken proper account of vis-à-vis the beneficiaries of the tax scheme at issue.
Čeprav ni mogoče obravnavati, da je bilo načelo legitimnega pričakovanja kršeno, Komisija zaradi izjemnih razmer tega primera ocenjuje, da načelo pravne varnosti ni bilo priznano upravičencem zadevne davčne sheme.
The Commission considers that there is a body of exceptional evidence to suggest, firstly, that the Commission delayed exercising its powers when it came to examining the scheme here at issue and, secondly, that beneficiaries under the scheme have been misled as to its lawfulness.
Dejansko Komisija ocenjuje, da obstajajo izjemni dokazi, na podlagi katerih se lahko ugotovi, da je, na eni strani, Komisija zavlačevala z izvajanjem svojih pristojnosti pri preiskavi zadevne sheme in da so bili, na drugi strani, upravičenci te sheme zmotno sklepali o njeni pravilnosti.
It will be recalled that, by their letter dated 17 March 1998, the French authorities informed the Commission of the existence of the mechanism provided for in the second paragraph of Article 39 C and Article 39 CA of the General Tax Code.
Opozoriti je treba, da so francoski organi v dopisu z dne 17. marca 1998 Komisijo obvestili o obstoju mehanizma iz drugega pododstavka člena 39 C in člena 39 CA Splošnega zakonika o davkih.
While it is true that that letter did not constitute a notification within the meaning of Article 88(3) of the Treaty and that the absence of a reaction on the part of the Commission to the letter could not, therefore, by itself alone, constitute an infringement of the principle of legal certainty on pain of depriving the provisions of Articles 87 and 88 of the Treaty of all practical effectiveness, it nevertheless remains that the Commission’s attention was drawn, on that date, to the scheme at issue.
Res je, da ta dopis ni obvestilo v smislu člena 88(3) Pogodbe in da odsotnost odgovora Komisije na ta dopis sam in sam po sebi, ne sme kršiti načela pravne varnosti, niti ne more odpraviti koristnega učinka členov 87 in 88 Pogodbe. Vseeno ostaja dejstvo, da je bila Komisija takrat postala pozorna na zadevno shemo.
During the course of the investigation into the two complaints made to it denouncing the aid which the shipping companies Sea France and BAI had allegedly received, the Commission twice questioned the French authorities about the method of financing some of those companies’ ships.
Poleg tega je Komisija v okviru preiskave dveh vloženih pritožb, ki navajata ukrepe pomoči, ki bi morali koristiti pomorskim družbam Sea France in BAI, francoske organe dvakrat zaslišala v zvezi z načinom financiranja nekaterih plovil.
Both in their reply of 10 July 2000 and in that of 2 April 2003, the French authorities described clearly the scheme provided for in Article 39 CA of the General Tax Code, setting out its content in unambiguous terms.
Francoski organi so se v odgovoru z dne 10. julija 2000 in odgovoru z dne 2. aprila 2003 jasno sklicevali na shemo iz člena 39 CA Splošnega zakonika o davkih in jasno predstavili njeno vsebino.
Consequently, in not following up these letters describing the scheme at issue sent by the French authorities at its request, the Commission may be deemed to have delayed the exercise of its powers — the formal investigation procedure having been initiated only on 14 December 2004 — and to have left room for doubt as to the scheme’s lawfulness.
Ker Komisija ni takoj odgovorila na pošto, ki so jo na njeno zahtevo predložili francoski organi pod pogoji, ki jih opisuje zadevna shema, je treba upoštevati, da zavlačevala izvajanje pristojnosti, uradni preiskovalni postopek pa se je začel šele 14. decembra 2004 in ni odpravil dvomov o pravilnosti te sheme.
As for the French authorities’ reference to the Commission Decision of 8 May 2001 concerning State aid implemented by France in favour of Brittany Ferries, it should be pointed out that the Commission found therein that the scheme then at issue constituted a general measure as it was open to all sectors of the economy and came under the ordinary law.
V zvezi s sklicevanjem francoskih organov na odločbo Komisije z dne 8. maja 2001 o državni pomoči, ki jo izvaja Francija v korist podjetja Brittany Ferries, je treba poudariti, da je Komisija ugotovila, da je bila zadevna shema splošni ukrep, ker je bila dostopna vsem sektorjem gospodarstva in je temeljila na skupnem pravu.
While it is true that the scheme at issue in that case was that in force before 1998, it must nevertheless be observed that that fact was not made clear in the grounds for the Decision and that that circumstance may have helped to mislead beneficiaries under the scheme here at issue.
Če je res, da je bila zadevna shema v tej zadevi veljavna pred letom 1998, je vseeno treba ugotoviti, da to dejstvo ni jasno izhajalo iz ciljev te odločbe in da so lahko s tem te razmere prispevale k zavajanju upravičencev zadevne sheme.
All the above-mentioned factors taken together illustrate the exceptional nature of the circumstances of the present case and justify, in the interests of compliance with the principle of legal certainty vis-à-vis beneficiaries under the scheme at issue, limiting recovery of the aid by drawing a distinction according to the date of grant.
Iz tega izhaja, da lahko splet navedenih elementov pokaže posebne značilnosti zadevnih razmer v tem primeru in zaradi upoštevanja načela pravne varnosti glede upravičencev zadevne sheme utemelji omejitev vračanja pomoči, z razlikovanjem glede na njihov datum dodelitve.
The Commission considers, therefore, that France need not recover any incompatible aid unlawfully granted since the entry into force, in 1998, of Law No 98-546 as part of financing operations concerning which the competent national authorities have undertaken to grant the benefit of the scheme provided for in Article 39 CA of the General Tax Code by a legally binding act predating the publication in the Official Journal of the European Union, on 13 April 2005, of the Commission’s decision of 14 December 2004 to initiate the formal investigation procedure under Article 88(2) of the Treaty.
Komisija meni, da Francija ne sme vrniti nezdružljivih pomoči, ki so bile dodeljene nezakonito od začetka veljavnosti zakona št. 98-546 leta 1998 v okviru postopka financiranja, v zvezi s katerim so se pristojni nacionalni organi zavezali, da dodelijo koristi iz sheme iz člena 39 CA Splošnega zakonika o davkih v skladu s pravno zavezujočim aktom, veljavnim pred objavo sklepa Komisije z dne 14. decembra 2004 o začetku uradnega preiskovalnega postopka iz člena 88(2) Pogodbe v Uradnem listu Evropske unije13. aprila 2005.
By contrast, in the case of financing operations concerning which the competent national authorities have undertaken to grant the benefit of the scheme provided for in Article 39 CA of the General Tax Code by a legally binding act postdating the above-mentioned publication, any incompatible aid will be recovered from its recipients.
Nasprotno pa bo za vsak postopek financiranja, v zvezi s katerim so se pristojni nacionalni organi zavezali k dodelitvi koristi iz sheme iz člena 39 CA Splošnega zakonika o davkih v skladu s pravno zavezujočim aktom, veljavnim šele po navedeni objavi, nezdružljiva pomoč vrnjena upravičencem.
Account will be taken here of the amount of any advantage ultimately retained by the members of the EIG and of the amount passed on the user.
V tem smislu se bosta upoštevala znesek ugodnosti, ki so ga na koncu obdržali člani gospodarskega interesnega združenja, in znesek, vrnjen uporabniku.
In the event of the aid being partially compatible with the common market as far as the user of the asset is concerned, the amount to be recovered from the members of the EIG will be determined in the same proportion as that applied to the share of the advantage passed on to the user.
V primeru delne združljivosti pomoči, kar zadeva uporabnike zadevnih sredstev, se bo znesek, ki se vrne članom gospodarskega interesnega združenja, določil v enakem sorazmerju kot pri deležu ugodnosti, ki se vrne uporabniku sredstev.