natgillin/translations-raw huggingface dataset:
OJ L 160, 30.4.2004, p. 56; corrected version in OJ L 212, 12.6.2004, p. 31.
UL L 160, 30.4.2004, str. 56.
OJ L 160, 30.4.2004, p. 73; corrected version in OJ L 212, 12.6.2004, p. 44.
UL L 160, 30.4.2004, str. 73.
OJ L 355, 15.12.2006, p. 105.
UL L 355, 15.12.2006, str. 105.
Meat establishments low capacity
Obrati za predelavo mesa z nizko zmogljivostjo
on State aid C 42/2005 (ex NN 66/2005; ex N 195/2005) implemented by the Slovak Republic for Konas, s.r.o.
o državni pomoči C 42/2005 (prej NN 66/2005; prej N 195/2005) Slovaške republike za Konas, s.r.o.
(notified under document number C(2006) 4205)
(notificirano pod dokumentarno številko C(2006) 4205)
(Only the Slovak version is authentic)
(Besedilo v slovaškem jeziku je edino verodostojno)
Having called on interested parties to submit their comments pursuant to the provision cited above [1] and having regard to their comments,
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedeno določbo [1], in ob upoštevanju teh pripomb,
In the course of this Exchange of Letters it became apparent that the aid in question had been implemented in contravention of Article 88(3) of the EC Treaty.
Med to izmenjavo dopisov je postalo jasno, da je bila zadevna pomoč uresničena v nasprotju s členom 88(3) Pogodbe ES.
The aid was therefore classified as unlawful aid and given a new case number (NN 66/2005).
Zato je bila pomoč opredeljena za nezakonito in dodeljena ji je bila nova številka zadeve, NN 66/2005.
By letter of 9 November 2005, the Commission informed Slovakia that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid.
Z dopisom z dne 9. novembra 2005 je Komisija obvestila Slovaško, da se je glede pomoči odločila sprožiti postopek, določen v členu 88(2) Pogodbe ES.
The Commission decision to initiate the procedure laid down in Article 88(2) of the EC Treaty was published in the Official Journal of the European Union [2].
Odločitev Komisije, da sproži postopek v skladu s členom 88(2) Pogodbe ES, je bila objavljena v Uradnem listu Evropske unije [2].
The Commission invited interested parties to submit their comments on the measure.
Komisija je pozvala vse zainteresirane stranke, naj predložijo svoje pripombe glede ukrepa.
The Slovak authorities submitted their observations by letter of 13 December 2005, registered as received on 20 December 2005.
Slovaški organi so svoja stališča predložili z dopisom z dne 13. decembra 2005, evidentiranim 20. decembra 2005.
Slovakia submitted additional information by letter of 3 January 2006, registered as received on 10 January 2006.
Slovaška je predložila dodatne informacije z dopisom z dne 3. januarja 2006, evidentiranim 10. januarja 2006.
The Commission received comments from one interested party (the recipient) by letter of 30 November 2005, registered as received on 6 December 2005.
Komisija je prejela pripombe ene zainteresirane stranke (prejemnika) z dopisom z dne 30. novembra 2005, evidentiranim 6. decembra 2005.
It forwarded them to Slovakia, which was given the opportunity to react and did so by sending its own comments by letter dated 9 March 2006, registered as received on 15 March 2006.
Predložila jih je Slovaški, ki je dobila možnost odgovora, kar je tudi storila, tako da je svoje pripombe poslala z dopisom z dne 9. marca 2006, evidentiranim 15. marca 2006.
Relevant undertaking
Zadevno podjetje
The company is situated in a region eligible for regional aid under Article 87(3)(a) of the EC Treaty.
Družba se nahaja v regiji, ki je upravičena do regionalne pomoči po členu 87(3)(a) Pogodbe ES.
According to the information provided by the Slovak authorities, a number of domestic competitors and competitors elsewhere in the European Union operate in all these sectors.
Po informacijah, ki so jih zagotovili slovaški organi, v vseh teh segmentih poslujejo številni domači tekmeci in tekmeci drugod v Evropskih unije.
The company sees possibilities for exports in the shaping tools segment.
Družba vidi možnosti za izvoz v segmentu orodij za oblikovanje.
According to the Slovak authorities, the recipient fulfils the criteria of a small enterprise.
Po mnenju slovaških organov prejemnik izpolnjuje merila za uvrstitev med majhna podjetja.
Applicable national legislation
Veljavna nacionalna zakonodaja
The measure in question comprises a write-off of a tax debt by the Lučenec Tax Office (tax office) under what is known as an arrangement with creditors.
Zadevni ukrep zajema odpis davčnega dolga s strani Davčnega urada Lučenec (v nadaljnjem besedilu „davčni urad“) v okviru tako imenovane poravnave z upniki.
This procedure is governed by Act No 328/91 on Bankruptcy and Arrangements with Creditors (Bankruptcy Act).
Ta postopek ureja Zakon št. 328/91 o stečajih in poravnavah z upniki (v nadaljnjem besedilu „Stečajni zakon“).
Arrangement with creditors (arrangement or arrangement procedure) is a court-supervised procedure which, like the bankruptcy procedure, aims at settling the financial situation of indebted companies [4].
Poravnava z upniki (v nadaljnjem besedilu „poravnava“ ali „postopek poravnave“) je postopek pod nadzorom sodišča, katerega cilj je, podobno kot pri stečajnem postopku, urediti finančni položaj zadolženih družb [4].
Under the bankruptcy procedure, the company ceases to exist and either its assets are sold to a new owner or the company is liquidated.
V skladu s stečajnim postopkom družba preneha obstajati, njeno premoženje se proda novemu lastniku ali pa se družba likvidira.
In contrast, under the arrangement procedure, the indebted company continues its business without change of ownership.
Nasprotno pa v skladu s postopkom poravnave zadolžena družba nadaljuje svoje poslovanje brez spremembe lastništva.
The arrangement procedure is initiated by the indebted company.
Postopek poravnave sproži zadolžena družba.
The aim is to reach an agreement with the creditors (agreement) whereby the indebted company pays off part of its debt and the remainder is written off. The agreement has to be approved by the supervising court.
Cilj je doseči dogovor z upniki (v nadaljnjem besedilu „dogovor“), s katerim zadolžena družba odplača del svojega dolga, preostanek pa se odpiše. Dogovor mora odobriti nadzorno sodišče.
Creditors whose receivables are secured, e.g. by means of a mortgage, act as separate creditors.
Upniki, katerih terjatve so zavarovane, npr. s hipoteko, ravnajo kot ločeni upniki.
For the arrangement proposal to be accepted, all the separate creditors have to vote in favour, whereas for other creditors a qualified majority suffices.
Da se predlog poravnave sprejme, morajo vsi ločeni upniki glasovati zanj, medtem ko pri drugih upnikih zadostuje kvalificirana večina.
Separate creditors vote individually and have a right to veto the proposal.
Ločeni upniki glasujejo individualno in imajo pravico vložitve veta na predlog.
Separate creditors have a privileged position also in the bankruptcy procedure.
Ločeni upniki so v privilegiranem položaju tudi v stečajnem postopku.
The proceeds from the sale of the secured assets in the bankruptcy procedure are meant to be used exclusively to satisfy the claims of the separate creditors.
Prihodek od prodaje zavarovanega premoženja v stečajnem postopku naj bi se uporabil izključno za poravnanje terjatev ločenih upnikov.
If the claims of the separate creditors cannot all be met from this sale, the outstanding amounts are incorporated into the second group with the claims of the other creditors.
Če terjatev ločenih upnikov s to prodajo ni mogoče poravnati, se neporavnani zneski vključijo v drugo skupino k zahtevkom drugih upnikov.
In the second group, the creditors are satisfied proportionally.
V drugi skupini se zahtevki upnikov poravnajo sorazmerno.
Pursuant to the Bankruptcy Act, the company applying for an arrangement with creditors has to submit to the supervising court a list of measures for its reorganisation and for the ongoing financing of its activity after the arrangement.
V skladu s Stečajnim zakonom mora družba, ki zaprosi za poravnavo z upniki, nadzornemu sodišču predložiti seznam ukrepov za svojo reorganizacijo in trajno financiranje svoje dejavnosti po poravnavi.
Act No 511/92 on the Administration of Taxes and Fees and Changes to the System of Local Financial Authorities (Tax Administration Act) governs the tax execution procedure, the aim of which is to satisfy the State’s tax claims through direct sale of real estate, movable assets or the firm as a whole.
Zakon št. 511/92 o upravljanju davkov in pristojbin ter spremembah v sistemu lokalnih finančnih organov (v nadaljnjem besedilu „Zakon o davčni upravi“) ureja postopek davčne izvršbe, katerega namen je izpolniti davčne terjatve države z neposredno prodajo nepremičnin, premičnin ali podjetja kot celote.
Disputed measure
Sporni ukrep
Konas requested the supervising court to commence an arrangement procedure on 15 July 2003, which the court did by a decision of 25 March 2004.
Konas je 15. julija 2003 zaprosil nadzorno sodišče za začetek postopka poravnave, sodišče pa je to odobrilo z odločitvijo z dne 25. marca 2004.
The creditors met on 8 June 2004 and agreed to the restructuring of their claims as proposed by Konas.
Upniki so se sestali 8. junija 2004 in pristali na preoblikovanje svojih terjatev, kot je predlagal Konas.
The court confirmed the creditors’ agreement by a decision of 25 June 2004, which entered into force on 2 August 2004.
Sodišče je dogovor upnikov potrdilo z odločitvijo z dne 25. junija 2004, ki je začela veljati 2. avgusta 2004.
The court formally ended the arrangement procedure by a decision of 20 October 2004.
Sodišče je postopek poravnave uradno končalo z odločitvijo z dne 20. oktobra 2004.
It should, however, be noted that the tax office has suspended the write-off pending the procedure before the Commission.
Opozoriti pa je treba, da je davčni urad zadržal odpis do postopka pred Komisijo.
The creditors agreed with Konas on the following arrangement: 13,3 % of the debt would be repaid by Konas within 90 days of the entry into force of the creditors’ agreement and the remaining 86,7 % of the debt would be forgone by the creditors.
Upniki so se s Konasom dogovorili za naslednjo poravnavo: 13,3 % dolga naj bi Konas povrnil v 90 dneh od začetka veljavnosti dogovora z upniki, preostalim 86,7 % dolga pa bi se upniki odrekli.
The claims of all the creditors were treated on equal terms.
Terjatve vseh upnikov so bile obravnavane pod enakimi pogoji.
The claims of the tax office included in the arrangement procedure amounted to SKK 11223459 (EUR 295000) and comprised VAT accrued over the period between the third quarter of 1995 and the end of 1997 and in respect of several months in 1998 and 1999.
Terjatve davčnega urada, vključene v postopek poravnave, so znašale 11223459 SKK (295000 EUR) in so vključevale DDV, nakopičen v obdobju med tretjim četrtletjem leta 1995 in koncem leta 1997 ter za več mesecev v letih 1998 in 1999.
The tax office, as the sole public creditor, agreed to write off SKK 9730739 (EUR 256000).
Davčni urad kot edini javni upnik je privolil v odpis 9730739 SKK (256000 EUR).
The actual amounts per creditor are shown in the following table:
Dejanski zneski na upnika so navedeni v naslednji tabeli:
Konas debt arrangement (in SKK)
Poravnava Konasovega dolga (v SKK)
Debt before the arrangement
Dolg pred poravnavo
Debt after the arrangement [5]
Dolg po poravnavi [5]
Amount written off
Odpisani znesek
Tax office
Davčni urad
4 creditors
4 upniki
The Slovak authorities confirmed that, under the arrangement in respect of both its public and its private creditors, Konas had fulfilled its obligations within the time limit laid down in the creditors’ agreement.
Slovaški organi so potrdili, da je Konas v skladu s poravnavo izpolnil svoje obveznosti do javnega in zasebnih upnikov v roku, določenem v dogovoru z upniki.
In the arrangement procedure the tax office acted as a separate creditor and, as such, voted separately in favour of the arrangement.
V postopku poravnave je davčni urad ravnal kot ločeni upnik in kot takšen ločeno glasoval za poravnavo.
The privileged position of the tax office was due to the fact that its receivables included in the arrangement procedure, which amounted to SKK 10147939 (EUR 267051), were secured by means of a mortgage on the assets of Konas.
Davčni urad je bil v privilegiranem položaju zaradi dejstva, da so bile njegove terjatve, vključene v postopek poravnave v znesku 10147939 SKK (267051 EUR), zavarovane z hipoteko na Konasovo premoženje.
All the other creditors voted in favour of the proposed arrangement.
Vsi drugi upniki so glasovali za predlagano poravnavo.
Their receivables were common trade receivables not secured in any manner.
Njihove terjatve so bile običajne trgovinske terjatve, ki niso bile zavarovane.
With its request for the arrangement procedure addressed to the supervising court, Konas also submitted a two-part plan comprising: (a) a financial analysis of the company and organisational measures, and (b) measures to restore the company’s financial stability.
Skupaj z zahtevo za postopek poravnave, naslovljeno na nadzorno sodišče, je Konas predložil tudi dvodelni načrt, ki je vključeval: (a) finančno analizo družbe in organizacijske ukrepe ter (b) ukrepe za povrnitev finančne stabilnosti družbe.
In the plan, the company first described its financial situation, claiming that, although it was still indebted, its financial situation had been stabilised in the years preceding the request for an arrangement.
V načrtu je družba najprej opisala svoje finančno stanje, kjer se je sklicevala, da se je kljub še vedno navzoči zadolženosti njeno finančno stanje v letih pred zahtevo po poravnavi stabiliziralo.
It then concluded that its short-term receivables and cash would be sufficient to cover the debt remaining to be paid under the arrangement.
Končala je z mnenjem, da naj bi njene kratkoročne terjatve in denarna sredstva zadoščali za pokritje preostalega dolga, ki naj bi ga plačala v skladu s poravnavo.
The company described its organisational measures as follows: creation of reserves for an amount equal to the debt still to be paid under the arrangement; management of cash flow during the arrangement procedure so as to avoid inefficient expenditure, especially for energy and materials; regular payment of taxes and other public obligations; intensification of marketing activities; increase of sales to the most profitable customers; workforce review; limitation of expenditure for social purposes during the arrangement procedure; better use of existing plant; and energy consumption and cost reductions.
Družba je svoje organizacijske ukrepe opisala takole: oblikovanje rezerv za znesek, enak dolgu, ki ga je še treba plačati v okviru poravnave; upravljanje denarnega toka med postopkom poravnave, da bi se izognili neučinkovitim odhodkom, zlasti za energijo in materiale; redno plačevanje davkov in drugih javnih obveznosti; okrepitev trženjskih dejavnosti; povečanje prodaje najbolj dobičkonosnim strankam; pregled obsega delovne sile; omejitev odhodkov za socialne namene med postopkom poravnave; boljša izraba obstoječe opreme ter zmanjšanje porabe energije in stroškov.
The costs of financial restructuring amounted to SKK 12050896 (EUR 317000), the debt that Konas restructured through the arrangement.
Stroški finančnega prestrukturiranja so znašali 12050896 SKK (317000 EUR), kar je dolg, ki ga je Konas prestrukturiral s poravnavo.
In its plan Konas proposed to finance the remaining debt of SKK 1602769 (EUR 42000) through short-term receivables (SKK 1323259 or EUR 35000) and available cash (SKK 2246419 or EUR 59000).
V svojem načrtu je Konas predlagal, da bi preostali dolg v znesku 1602769 SKK (42000 EUR) financiral s kratkoročnimi terjatvami (1323259 SKK ali 35000 EUR) in razpoložljivimi denarnimi sredstvi (2246419 SKK ali 59000 EUR).
According to the Slovak authorities, between 1998 and 2000 the tax office issued eight execution orders in exercise of its powers under the Tax Administration Act.
Po navedbah slovaških organov je davčni urad med letoma 1998 in 2000 izdal osem nalogov za izvršbo v skladu s svojimi pristojnostmi po Zakonu o davčni upravi.
In April 2004 the tax office issued a list of Konas’s debts outstanding at the time of the arrangement procedure.
Aprila 2004 je davčni urad izdal seznam Konasovih neporavnanih obveznosti v času postopka poravnave.
The Slovak authorities confirmed that, pending the procedure before the European Commission, they had suspended the debt write-off agreed under the arrangement procedure.
Slovaški organi so potrdili, da so do postopka pred Evropsko komisijo zadržali odpis dolga, dogovorjen v okviru postopka poravnave.
DECISION TO INITIATE THE PROCEDURE OF ARTICLE 88(2) OF THE EC TREATY
ODLOČITEV O SPROŽITVI POSTOPKA NA PODLAGI ČLENA 88(2) POGODBE ES
In its decision to initiate the procedure of Article 88(2) of the EC Treaty, the Commission raised doubts as to whether the disputed write-off had no State aid element.
V svoji odločitvi za sprožitev postopka po členu 88(2) Pogodbe ES je Komisija podvomila, da sporni odpis ni imel elementa državne pomoči.
Specifically, it considered that the behaviour of the tax office in the arrangement procedure did not meet the market economy creditor test.
Predvsem je menila, da ravnanje davčnega urada v postopku poravnave ni zadostilo preskusu upnika v tržnem gospodarstvu.
In particular, it found that the tax office was in a situation legally different from the other creditors as it possessed secured claims and had the possibility to initiate the tax execution procedure.
Še zlasti je ugotovila, da je bil davčni urad v pravno drugačnem položaju od drugih upnikov, saj je imel zavarovane terjatve in možnost sprožitve postopka davčne izvršbe.
It doubted that the arrangement procedure led to the best possible outcome for the State as a creditor of Konas when compared with the bankruptcy procedure or the tax execution procedure.
Ni bila prepričana, da je v primerjavi s stečajnim postopkom ali postopkom davčne izvršbe postopek poravnave pripeljal do najboljšega možnega izida za državo kot Konasovo upnico.
The Commission then raised doubts as to the compatibility with the common market of the disputed aid as restructuring aid.
Komisija je imela pomisleke tudi glede združljivosti sporne pomoči s skupnim trgom kot pomoči za prestrukturiranje.
It doubted that the two main conditions were fulfilled: existence of a restructuring plan ensuring a return to long-term viability within a reasonable timeframe and limitation of the aid to the minimum necessary.
Dvomila je, da sta bila izpolnjena glavna pogoja: obstoj načrta za prestrukturiranje, ki v razumnem roku zagotavlja povrnitev dolgoročne sposobnosti preživetja, in omejitev pomoči na nujni minimum.
On the facts of the case, the recipient submitted that the book value of the assets pledged in favour of the tax office was SKK 3254000 on 31 December 2003 and SKK 3001000 on 31 December 2004.
Glede dejstev zadeve je prejemnik predložil podatke, da je knjigovodska vrednost premoženja, zastavljenega v korist davčnega urada, 31. decembra 2003 znašala 3254000 SKK, 31. decembra 2004 pa 3001000 SKK.
The assets in question were the only real estate owned by the recipient; all production was carried out in this building.
Zadevno premoženje je bilo edina nepremičnina v lasti prejemnika; v tem objektu je potekala celotna proizvodnja.
In its comments the recipient submitted that, according to the Slovak legislation in force at the time of the arrangement, the present measure was not a State aid measure but an act of voluntary agreement with the creditors.
V svojih pripombah je prejemnik trdil, da po veljavni slovaški zakonodaji v času poravnave sedanji ukrep ni pomenil ukrepa državne pomoči, temveč dejanje prostovoljnega dogovora z upniki.
Should the Commission conclude otherwise, Konas would be discriminated against, when compared with other cases where companies had applied for an arrangement before the accession of Slovakia to the EU and the resulting debt write-off had not been deemed to be State aid.
Če bi Komisija sklenila drugače, bi to pomenilo diskriminacijo Konasa v primerjavi z drugimi primeri, ko so družbe zaprosile za poravnavo pred pristopom Slovaške k EU in posledični odpis dolga ni veljal za državno pomoč.
The recipient adds that, even after accession, the national legislation was not in line with EU law and therefore, however diligent it had been, it could not have known that reaching an arrangement with its creditors required additional conditions to be fulfilled.
Prejemnik pomoči dodaja, da po pristopu nacionalna zakonodaja ni bila usklajena z zakonodajo EU in zato ne glede na svojo prizadevnost ni mogel vedeti, da je bilo za sklenitev dogovora z njegovimi upniki treba izpolniti dodatne pogoje.
The recipient further submitted that the accrued tax debt resulted mainly from unclear legislation.
Prejemnik je nadalje trdil, da je bil nakopičeni davčni dolg predvsem posledica nejasne zakonodaje.
The recipient claimed that the tax office’s assessment of Konas’s situation went beyond what was included in the plan submitted to the court in the arrangement procedure.
Prejemnik je trdil, da je ocena davčnega urada o Konasovem stanju presegala tisto, kar je bilo vključeno v načrt, ki je bil predložen sodišču med postopkom poravnave.
V. COMMENTS FROM THE SLOVAK REPUBLIC
V. PRIPOMBE SLOVAŠKE REPUBLIKE
In their reply to the opening of the formal investigation, the Slovak authorities submitted that State aid would be granted only if the tax receivable were written off in the State’s accounts.
V svojem odgovoru na začetek formalne preiskave so slovaški organi razložili, da se državno pomoč lahko odobri le, če se odpišejo davčne terjatve na državnih računih.
The Slovak authorities submitted that the tax office, when agreeing to the arrangement proposed by Konas, had taken into account the following factors, some of which, it is suggested, would also be borne in mind by a market economy creditor.
Slovaški organi so navedli, da je davčni urad ob privolitvi v poravnavo, ki jo je predlagal Konas, upošteval naslednje dejavnike, od katerih bi nekatere po predvidevanjih upošteval tudi upnik v tržnem gospodarstvu.
First, the book value of the pledged real estate was, at the time of the arrangement, only SKK 3,2 million, although the secured receivables amounted to SKK 10,1 million.
Prvič, knjigovodska vrednost zastavljene nepremičnine je v času poravnave znašala le 3,2 milijona SKK, četudi so zavarovane terjatve znašale 10,1 milijona SKK.
Second, the bankruptcy procedure tends to be rather lengthy and the sale of assets in the region in question is very problematic.
Drugič, stečajni postopek je navadno dolgotrajen, prodaja premoženja v zadevni regiji pa zelo problematična.
As regards the statistics, the yield obtained from bankruptcy by the tax authorities between 1997 and 2005 is claimed to average only 7 %.
Po statističnih podatkih naj bi iztržek davčnih organov iz stečajev med letoma 1997 in 2005 v povprečju znašal le 7 %.
Third, the tax office took into account the impact of the liquidation of Konas on regional unemployment (around 40 % at the time of the arrangement), bearing in mind not only redundancies at Konas but also at another company in the region which is dependent on Konas and employs some 400 people.
Tretjič, davčni urad je upošteval vpliv likvidacije Konasa na regionalno brezposelnost (približno 40 % v času poravnave), saj ni šlo samo za presežke delovne sile pri Konasu, temveč tudi pri drugi družbi v regiji, ki je odvisna od Konasa in zaposluje okrog 400 ljudi.
Finally, the tax office took into account the expected future tax revenue.
Na koncu je davčni urad upošteval pričakovane bodoče davčne prihodke.
As to the tax execution procedure, the Slovak authorities confirmed that between 1998 and 2000 the tax office issued eight execution orders against Konas and decreased the company’s tax debt by SKK 8106672,42 to SKK 11223459, which was included in the arrangement procedure in 2004.
Glede postopka davčne izvršbe so slovaški organi potrdili, da je davčni urad med letoma 1998 in 2000 Konasu izdal osem nalogov za izvršbo ter davčni dolg družbe zmanjšal za 8106672,42 SKK, na 11223459 SKK, kar je bilo vključeno v postopek poravnave leta 2004.