natgillin/translations-raw huggingface dataset:
Since 2001, Konas has paid all its taxes regularly and on time.
Od leta 2001 je Konas redno in pravočasno plačeval vse svoje davke.
The Slovak authorities do not dispute that the present measure constitutes State aid.
Slovaški organi ne oporekajo, da sedanji ukrep pomeni državno pomoč.
Their claim is that this aid is compatible with the common market as restructuring aid.
Trdijo, da je ta pomoč združljiva s skupnim trgom kot pomoč za prestrukturiranje.
The Slovak authorities do not dispute the Commission’s conclusion that the write-off of the debt under the arrangement procedure was not made conditional upon the implementation of the plan submitted by Konas to the supervising court pursuant to the Bankruptcy Act.
Slovaški organi ne oporekajo ugotovitvi Komisije, da odpis dolga v skladu s postopkom poravnave ni bil pogojen z uresničitvijo načrta, ki ga je Konas predložil nadzornemu sodišču skladno s Stečajnim zakonom.
They have, however, sent to the Commission a document from January 2005 entitled ‘Evaluation of the company on the date of the arrangement’ (the evaluation), which had been prepared by Konas and submitted to the tax office.
Vendar pa so Komisiji poslali dokument iz januarja 2005 z naslovom „Ovrednotenje družbe na datum poravnave“ (v nadaljnjem besedilu „ovrednotenje“), ki ga je Konas pripravil in predložil davčnemu uradu.
The Slovak authorities contend that this evaluation of the company would allow the Commission to assess whether the aid had been limited to the strict minimum necessary.
Slovaški organi trdijo, da bi to ovrednotenje družbe Komisiji omogočilo, da oceni, ali je bila pomoč omejena na strogo nujni minimum.
The evaluation first describes the activity of Konas since it was set up in 1992 and includes information on turnover and operating results between 1993 and 2003.
Ovrednotenje najprej predstavlja dejavnost Konasa, ki je bil ustanovljen leta 1992, in vključuje informacije o prometu in izidih iz rednega poslovanja med letoma 1993 in 2003.
According to the evaluation, the reason for Konas’s difficulties was high credit exposure linked to production start-up in 1993 which the volume of production was not able to cover.
Ovrednotenje je pokazalo, da je razlog za Konasove težave visoko kreditno tveganje, povezano z zagonom proizvodnje v letu 1993, ki ga obseg proizvodnje ni mogel pokriti.
Between 1994 and 1996 Konas accumulated debt, in particular towards the tax office, which was then partly collected by execution and partly carried over until it was eventually partly repaid and partly written off under the arrangement procedure.
Med letoma 1994 in 1996 si je Konas nakopičil dolg, predvsem do davčnega urada, ki je bil potem deloma izterjan z izvršbo, deloma pa prenesen, dokler ni bil sčasoma deloma odplačan, deloma pa odpisan v skladu s postopkom poravnave.
The evaluation then includes a short market analysis where it examines the competitive environment in all the sectors in which Konas is active [6].
Ovrednotenje vključuje še kratko tržno analizo, ki preučuje konkurenčno okolje v vseh segmentih, v katerih je dejaven Konas [6].
It describes the position and prospects of Konas in each of these sectors and concludes that there is particular growth potential in the production of tools, protection shields and other mechanical engineering products.
Opisuje Konasov položaj in nadaljnje možnosti v vsakem od teh segmentov ter ugotavlja, da je potencial rasti navzoč predvsem na področju proizvodnje orodij, varnostnih ščitov in drugih strojniških proizvodov.
In contrast, it proposes cutting back production of single-purpose machinery and small-scale made-to-order production (production of unavailable spare parts, emergency repairs).
V nasprotju s tem pa predlaga zmanjšanje proizvodnje enonamenskih strojev in proizvodnje po naročilu v omejenem obsegu (proizvodnja nerazpoložljivih rezervnih delov, nujna popravila).
The prospects for greater demand for the company’s products lie in the development of the automobile industry in Slovakia and in the clear signs of greater interest on the part of EU companies, bolstered by Slovakia’s EU accession.
Nadaljnje možnosti za večje povpraševanje po proizvodih družbe so v razvoju avtomobilske industrije na Slovaškem in v jasnih znakih po večjem zanimanju družb iz EU zaradi pristopa Slovaške v EU.
Konas sees itself competitive with its know-how in respect of technologies that have development potential.
Konas meni, da je konkurenčen zaradi svojega znanja in izkušenj v zvezi s tehnologijami, ki imajo razvojni potencial.
The evaluation further describes Konas’s capacity as being under-utilised, a problem that should be addressed by investment in a computerised milling machine.
V ovrednotenju je še navedeno, da so Konasove zmogljivosti premalo izkoriščene, kar je problem, ki ga je treba obravnavati z naložbo v računalniško podprt rezkalnik.
The measures to be adopted between 2004 and 2008 are set out in the following table, together with the financial restructuring undertaken.
Ukrepi, ki jih je treba sprejeti med letoma 2004 in 2008, so navedeni v naslednji tabeli, skupaj s finančnim prestrukturiranjem.
Restructuring measures according to the evaluation (in SKK)
Ukrepi za prestrukturiranje v skladu z ovrednotenjem (v SKK)
Implementation
Uresničitev
Konas resources
Konasova sredstva
Development of technologies
Razvoj tehnologij
Wire cutting
Rezanje z žico
NC milling
NC rezkanje
Sparking
Varjenje
NC lathing
NC struženje
Client management IT system
Sistem IT za vodenje strank
Training of young workers
Usposabljanje mladih delavcev
Repayment of debt
Odplačilo dolga
Konas resources, cash
Konasova sredstva, denarna sredstva
by the State
s strani države
by other creditors
s strani drugih upnikov
External resources
Zunanja sredstva
Finally, the evaluation contains a forecast of Konas’s operating results for the period 2005 to 2009, showing that the above measures should contribute to higher profitability.
Na koncu vsebuje ovrednotenje napoved o Konasovih izidih iz rednega poslovanja za obdobje 2005–2009, ki kaže, da naj bi zgornji ukrepi prispevali k večji dobičkonosnosti.
Turnover should grow by 10 % a year as of 2005.
Promet naj bi se od leta 2005 letno povečeval za 10 %.
According to the Slovak authorities, the evaluation dates from January 2005.
Po navedbah slovaških organov je bilo ovrednotenje opravljeno januarja 2005.
It is clear that the evaluation was prepared to assess Konas’s situation before the arrangement and to analyse its prospects after the arrangement.
Jasno je, da je bilo ovrednotenje pripravljeno, da bi ocenili Konasov položaj pred poravnavo in analizirali njegove nadaljnje možnosti po njej.
As to the question of whether the aid was limited to the minimum necessary, the Slovak authorities confirmed that on 31 March 2004 Konas had SKK 3,9 million in cash, which was needed to cover wages (SKK 730000), the obligations towards the creditors participating in the arrangement (SKK 1602769) and the arrangement procedure fees (SKK 140000).
Glede vprašanja, ali je bila pomoč omejena na nujni minimum, so slovaški organi potrdili, da je imel 31. marca 2004 Konas 3,9 milijona SKK denarnih sredstev, kar je bilo potrebno za izplačilo plač (730000 SKK), obveznosti do upnikov, ki so sodelovali v poravnavi (1602769 SKK), in pristojbin za postopek poravnave (140000 SKK).
Competence of the Commission
Pristojnost Komisije
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 pomembni dogodki v obravnavani zadevi zgodili pred pristopom Slovaške republike k Evropski uniji 1. maja 2004, je morala Komisija najprej ugotoviti, ali je pristojna za ukrepanje glede spornega ukrepa.
Measures that were put into effect before accession and are no longer applicable after accession cannot be examined by the Commission either under what is known as the 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 po njem ne veljajo več, Komisija ne more preučiti niti po tako imenovanem postopku začasnega mehanizma, urejenem v točki 3 Priloge IV k Pristopni pogodbi, niti po postopkih, določenih v členu 88 Pogodbe ES.
Neither the Accession Treaty nor the EC Treaty requires or empowers the Commission to review such measures.
Niti Pristopna pogodba niti Pogodba ES od Komisije ne zahtevata oziroma je ne pooblaščata, da pregleda takšne ukrepe.
However, measures put into effect after accession do fall within the field of competence of the Commission under the EC Treaty.
Ukrepi, uveljavljeni po pristopu, pa sodijo v pristojnost Komisije skladno s Pogodbo ES.
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 [7].
Da bi ugotovili, kdaj je začel veljati določen ukrep, je ustrezno merilo pravno zavezujoči akt, s katerim se pristojni nacionalni organ zaveže za odobritev pomoči [7].
The decision of the competent authority to write off some of the claims was taken on 8 June 2004, when the tax office agreed with the arrangement proposed by Konas, i.e. after accession.
Odločitev pristojnega organa, da odpiše nekatere terjatve, je bila sprejeta 8. junija 2004, ko je davčni urad privolil v poravnavo, ki jo je predlagal Konas, tj. po pristopu.
Accordingly, the question of whether the measure is applicable after accession no longer arises.
Skladno s tem se vprašanje, ali je ukrep veljaven po pristopu, ne pojavlja več.
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 oceno spornega ukrepa po členu 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 odobri država članica, oziroma kakršna koli oblika pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti določenim podjetjem ali proizvodnji določenega blaga in vpliva na trgovino med državami članicami, nezdružljiva s skupnim trgom.
Writing off a debt towards a public authority such as a tax office involves State resources.
Odpis dolga do javnega organa, kot je davčni urad, vključuje državna sredstva.
Since it benefits an individual undertaking, the measure is selective.
Ukrep je selektiven, ker prinaša koristi individualnemu podjetju.
The company is active in the production of industrial machinery and equipment, a sector in which trade exists between Member States.
Družba se ukvarja s proizvodnjo industrijskih strojev in opreme, kar je sektor, v katerem obstaja trgovina med državami članicami.
In the decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission raised doubts as to whether the measure distorted or threatened to distort competition by conferring on the recipient an advantage that it would normally not be able to obtain on the market.
V svoji odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES je imela Komisija pomisleke, ali je ukrep izkrivljal oziroma bi lahko izkrivljal konkurenco, ker je bila prejemniku dodeljena prednost, ki je običajno na trgu ne bi bil zmožen pridobiti.
In other words, the Commission had doubts as to whether the State had behaved as a market economy creditor in relation to Konas.
Z drugimi besedami, Komisija je podvomila, ali je država v zvezi z Konasom ravnala kot upnik v tržnem gospodarstvu.
It was established that the agreement contained the same debt arrangement conditions for both the private creditors and the tax office: 13,3 % of the debt was to be paid to the creditors within a prescribed period, a requirement with which the recipient complied.
Ugotovljeno je bilo, da je dogovor vseboval enake pogoje za poravnavo dolga tako za zasebne upnike kot za davčni urad: 13,3 % dolga naj bi bilo plačanega upnikom v določenem obdobju, kar je zahteva, ki jo je prejemnik izpolnil.
The remaining 86,7 % was written off.
Preostalih 86,7 % je bilo odpisanih.
However, prior to the arrangement, the tax office was in a legally and economically more advantageous position than the private creditors.
Vendar pa je bil pred poravnavo davčni urad v ugodnejšem pravnem in gospodarskem položaju kot zasebni 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 preučiti, ali je davčni urad izkoristil vsa sredstva, ki jih je imel na voljo za najvišje možno povračilo njegovih terjatev, kot bi to storil upnik v tržnem gospodarstvu.
The Slovak authorities submit that, in their view, the measure constitutes State aid.
Slovaški organi navajajo, da po njihovem mnenju ukrep pomeni državno pomoč.
They acknowledge that, at the time of the arrangement, the question of State aid was simply not considered.
Potrjujejo, da v času poravnave o vprašanju državne pomoči enostavno niso razmišljali.
The recipient, for its part, argues that the measure is an act of voluntary agreement between creditors and not State aid.
Prejemnik pa meni, da je ukrep dejanje prostovoljnega dogovora med upniki in ne državna pomoč.
The Commission cannot accept the argument that the arrangement procedure and the procedure for granting State aid cannot overlap [8].
Komisija ne more sprejeti trditve, da se postopek poravnave in postopek za odobritev državne pomoči ne moreta prekrivati [8].
It is not the purpose or the form of the action on the part of the State but its result that determines whether a given action involving State resources confers on a company an advantage that it otherwise would not obtain on the market.
O tem, ali določeno ravnanje, ki vključuje državna sredstva, dodeljuje družbi prednost, ki je sicer na trgu ne bi bila zmožna pridobiti, ne odloča namen oziroma oblika ravnanja države, temveč njegov rezultat.
Similarly, the Commission cannot accept the recipient’s argument that, however diligent it had been, the company could not have known that the write-off might constitute State aid.
Podobno Komisija ne more sprejeti trditve prejemnika, da ne glede na svojo prizadevnost družba ni mogla vedeti, da bi odpis lahko pomenil državno pomoč.
The EU rules on State aid were applicable in Slovakia in the form of State Aid Act No 231/1999.
Pravila EU o državni pomoči so na Slovaškem veljala v obliki Zakona o državni pomoči št. 231/1999.
In their reply to the recipient’s comments, the Slovak authorities rightly pointed out that assessing whether the measure in question constituted State aid was not a matter for the tax office but fell within the remit of the State Aid Office before accession and within that of the Commission after accession.
V svojem odgovoru na prejemnikove pripombe so slovaški organi pravilno poudarili, da za oceno o tem, ali je zadevni ukrep pomenil državno pomoč ali ne, pred pristopom ni bil pristojen davčni urad, temveč Urad za državno pomoč, po pristopu pa Komisija.
The Commission’s doubts set out in the decision to initiate the procedure of Article 88(2) of the EC Treaty as to whether the market economy creditor test was met have not been allayed.
Pomisleki Komisije, navedeni v odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES, ki so izpostavljali vprašanje, ali je bilo zadoščeno preskusu upnika v tržnem gospodarstvu, niso bili odpravljeni.
First, the tax office, unlike the private creditors, was entitled to initiate tax execution on its own initiative through the sale of real estate, machinery or the firm as a whole.
Prvič, v nasprotju z zasebnimi upniki je imel davčni urad pravico na lastno pobudo sprožiti davčno izvršbo s prodajo nepremičnin, strojev ali podjetja kot celote.
In fact, the tax office had recourse to this legal instrument on a number of occasions to enforce its claims against Konas (see recital 33), and Konas’s debt towards the tax office was considerably reduced between 1998 and 2000.
Dejansko je davčni urad uporabil ta pravni instrument ob številnih priložnostih, da je izvršil svoje terjatve do Konasa (glej uvodno izjavo 33), Konasov dolg do davčnega urada pa se je med letoma 1998 in 2000 znatno zmanjšal.
In their reply to the decision to initiate the procedure of Article 88(2) of the EC Treaty, the Slovak authorities submitted that the tax office did not issue any further execution orders after 2001 because Konas was complying with its tax obligations regularly and on time.
V svojem odgovoru na odločitev o sprožitvi postopka po členu 88(2) Pogodbe ES so slovaški organi navedli, da davčni urad po letu 2001 ni izdal nobenih nadaljnjih nalogov za izvršbo, ker je Konas redno in pravočasno izpolnjeval svoje davčne obveznosti.
It is not clear, however, for what reason the tax office suspended tax execution with regard to Konas’s pre-2001 debt.
Vendar pa ni jasno, zakaj je davčni urad zadržal davčno izvršbo glede Konasovega dolga pred letom 2001.
This debt from previous years was eventually included in the arrangement procedure in 2003.
Ta dolg iz prejšnjih let je bil potem vključen v postopek poravnave v letu 2003.
Moreover, the Commission notes that, according to the information provided by the Slovak authorities in their comments on the decision to initiate the procedure of Article 88(2) of the EC Treaty, the book value of the pledged real estate (SKK 3,2 million) did not correspond to the level of the receivables secured by this pledge (SKK 10,1 million).
Komisija poleg tega ugotavlja, da je po informacijah, ki so jih v svojih pripombah na odločitev za sprožitev postopka po členu 88(2) Pogodbe ES predložili slovaški organi, knjigovodska vrednost zastavljenih nepremičnin (3,2 milijona SKK) ni ustrezala ravni terjatev, zavarovanih s to zastavo (10,1 milijona SKK).
This means that the securities required by the State were insufficient.
To pomeni, da so bila jamstva, ki jih je zahtevala država, nezadostna.
It is established case-law that a continuous absence of enforcement on the part of the State of obligations arising from tax and social security legislation might in itself create an advantage by mitigating the burden that the recipient should normally bear [9].
Po uveljavljeni sodni praksi bi nenehna odsotnost izterjave obveznosti, ki izhajajo iz davčne in socialnovarstvene zakonodaje, s strani države sama po sebi lahko ustvarila prednost z ublažitvijo običajne obremenitve prejemnika [9].
It indeed appears that the tax office’s non-enforcement of Konas’s tax obligations, combined with manifestly insufficient security for the State’s receivables over a period of two years (2001 to 2002), constituted State aid.
Zares se zdi, da je neizterjava Konasovih davčnih obveznosti s strani davčnega urada, skupaj z očitno nezadostnim jamstvom za terjatve države v obdobju dveh let (2001–2002), pomenila državno pomoč.
As these events took place before the date of accession and were not applicable thereafter, the Commission is not competent to assess the compatibility of the action in question with the common market.
Ker je do teh dogodkov prišlo pred datumom pristopa in se potem več niso dogajali, Komisija ni pristojna za oceno združljivosti zadevnega ravnanja s skupnim trgom.
However, if the earlier non-enforcement already constituted State aid, the market economy creditor principle can no longer be referred to once the debt is later (partly) written off.
In četudi je prejšnja neizterjava že pomenila državno pomoč, se na načelo upnika v tržnem gospodarstvu ni bilo več mogoče sklicevati, potem ko je bil dolg kasneje (deloma) odpisan.
Under the tax execution procedure, a tax office can directly sell the assets (receivables and other current assets, movable assets, real estate) of the debtor.
Po postopku davčne izvršbe lahko davčni urad neposredno proda dolžnikovo premoženje (terjatve in druga kratkoročna sredstva, premičnine, nepremičnine).
At the time of the arrangement, the recipient had cash of SKK 3,9 million [10].
V času poravnave je imel prejemnik 3,9 milijona SKK denarnih sredstev [10].
The value of the recipient’s cash alone would have exceeded the tax office’s yield from the arrangement (SKK 1,5 million).
Že sama vrednost prejemnikovih denarnih sredstev bi presegla iztržek davčnega urada iz poravnave (1,5 milijona SKK).
In addition, the recipient had short-term receivables with a book value of SKK 1,4 million and real estate with a book value of SKK 3 million.
Poleg tega je imel prejemnik kratkoročne terjatve v knjigovodski vrednosti 1,4 milijona SKK in nepremičnine v knjigovodski vrednosti 3 milijonov SKK.
Lastly, unlike bankruptcy proceedings, tax execution would not involve administrative fees.
V nasprotju s stečajnim postopkom, davčna izvršba ne bi vključevala upravnih pristojbin.
Since it is a procedure that is initiated and controlled by the tax office itself, it can be assumed that it would be conducted in a speedy manner.
Ker gre za postopek, ki ga sproži in nadzira sam davčni urad, je mogoče predvidevati, da bi bil voden hitro.
The Commission does not have sufficient information to be able to assess what the yield would be from the sale of the assets under bankruptcy proceedings in the event of the recipient being liquidated.
Komisija nima zadostnih informacij, da bi lahko ocenila, kakšen bi bil iztržek iz prodaje premoženja v stečajnem postopku, če bi bil prejemnik likvidiran.
To the Commission’s knowledge, neither Konas nor the tax office considered the option of bankruptcy, which is why no further calculations were made in this respect.
Po vedenju Komisije niti Konas niti davčni urad nista razmišljala o možnosti stečaja, zaradi česar v zvezi s tem ni bilo opravljenih nobenih nadaljnjih izračunov.
The Commission therefore concludes that, if nothing else, tax execution against the recipient’s assets would have produced a higher yield than the arrangement.
Komisija zato sklepa, da bi, če nič drugega, davčna izvršba na podlagi prejemnikovega premoženja zagotovila višji iztržek kot poravnava.
Finally, the Commission notes that it is established case-law [11] that socio-economic factors, such as regional employment and expected future tax revenue, are excluded from the market economy creditor test.
Komisija na koncu ugotavlja, da so po uveljavljeni sodni praksi [11] socialnoekonomski dejavniki, kot sta regionalna zaposlenost in pričakovani bodoči davčni prihodki, izključeni iz preskusa upnika v tržnem gospodarstvu.
The tax office cannot be compared to a commercial partner, such as a supplier who is a creditor of the recipient.
Davčnega urada ni mogoče primerjati s trgovinskim partnerjem, kot je dobavitelj, ki je prejemnikov upnik.
It is important to note that the receivables of a supplier and those of the State are fundamentally different in nature.
Pomembno je navesti, da se terjatve dobavitelja in terjatve države po svoji naravi bistveno razlikujejo.
Since the relationship between the supplier and the insolvent firm has a contractual basis, exceptionally the supplier may genuinely suffer from the loss of the business partner.
Ker ima odnos med dobaviteljem in plačilno nesposobnim podjetjem pogodbeno podlago, je lahko dobavitelj zaradi izgube poslovnega partnerja izjemoma resnično oškodovan.
If the insolvent company were liquidated, the supplier would have to find a new client or conclude a contract with the new owner.
Če bi bila plačilno nesposobna družba likvidirana, bi moral dobavitelj najti novega kupca ali skleniti pogodbo z novim lastnikom.
The greater the supplier’s dependency on the insolvent company, the higher the risk involved.
Večja ko je dobaviteljeva odvisnost od plačilno nesposobne družbe, višje je vpleteno tveganje.