natgillin/translations-raw huggingface dataset:
As the answers were not complete, the Commission reminded the Greek authorities by the letter of 3 December 2003 (D/57817) of its request and of its power to instruct Greece to provide the requested information under Article 10(3) of Council Regulation Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [2].
Ker je Grčija predložila nepopolne podatke, je Komisija z dopisom z dne 3. decembra 2003 (D/57817) grške organe spomnila na svoje zaprosilo in pooblastilo v skladu s členom 10(3) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [2], na podlagi katerega lahko Grčiji odredi predložitev zahtevanih podatkov.
Subsequently, the Commission received two letters dated 8 December 2003 (A/38600) and 21 January 2004 (A/30440) in which the Greek authorities provided further information.
Nato so grški organi z dopisoma z dne 8. decembra 2003 (A/38600) in 21. januarja 2004 (A/30440) Komisiji predložili dodatna pojasnila.
However, the replies were very general and not sufficiently detailed to allow the Commission to assess the measures in the light of Articles 87 and 88 of the EC Treaty.
Vendar pa so bili njihovi odgovori zelo splošni in premalo podrobni, da bi na podlagi njih Komisija lahko ocenila ukrepe glede na člena 87 in 88 Pogodbe ES.
On 15 January 2004, Greece enacted Law 3220/2004 on ‘Development and social policy measures — Objectivity of tax controls and other provisions’, which entered into force on 30 January 2004, on its publication in the Official Journal of Greece No 3220/2004 (FEK A 15).
januarja 2004 je Grčija sprejela zakon 3220/2004 „Ukrepi za razvoj in socialno politiko – objektivnost davčnega nadzora in druge določbe“, ki je začel veljati 30. januarja 2004, ko je bil objavljen v Uradnem listu Grčije št. 3220/2004 (FEK A 15).
The Commission, by letter dated 13 May 2004 (COM(2004) 1894), adopted an information injunction pursuant to Article 10(3) of Council Regulation (EC) No 659/1999.
Z dopisom z dne 13. maja 2004 (COM(2004) 1894) je Komisija na podlagi člena 10(3) Uredbe Sveta (ES) št. 659/1999 sprejela odredbo o predložitvi podatkov.
The Commission notified the Greek authorities of this decision by letter dated 14 May 2004.
Z dopisom z dne 14. maja 2004 je Komisija grške organe uradno obvestila o tej odločitvi.
By letter dated 17 June 2004, registered at the Commission on 23 June 2004 (CAB(2004)1647), the Greek authorities provided a part of the information necessary to assess whether the measure in question is in compliance with Article 88(3) of the EC Treaty.
Z dopisom z dne 17. junija 2004, evidentiranim 23. junija 2004 (CAB(2004)1647), so grški organi predložili del informacij, potrebnih za oceno skladnosti zadevnega ukrepa s členom 88(3) Pogodbe ES.
By letters dated 7 September 2004 (D/56332), 21 September 2004 (D/56733) and 27 January 2005 (D/50744), the Commission asked for additional information.
Z dopisi z dne 7. (D/56332) in 21. septembra 2004 (D/56733) ter 27. januarja 2005 (D/50744) je Komisija Grčijo zaprosila za dodatna pojasnila.
Greece provided the Commission with further information by letters dated 6 December 2004, registered at the Commission on 13 December 2004 (A/39659), 11 January 2005, registered at the Commission on 17 January 2005 (A/30523), and 25 April 2005, registered at the Commission on 29 April 2005 (A/33595).
Grčija je z dopisi z dne 6. decembra 2004, evidentiranim 13. decembra 2004 (A/39659), 11. januarja 2005, evidentiranim 17. januarja 2005 (A/30523), in 25. aprila 2005, evidentiranim 29. aprila 2005 (A/33595), predložila dodatna pojasnila.
By letter dated 13 July 2005 the Commission informed the Greek authorities of its intention to issue a suspension injunction pursuant Article 11(1) of the Regulation (EC) No 659/1999.
Z dopisom z dne 13. julija 2005 je Komisija grške organe obvestila, da namerava na podlagi člena 11(1) Uredbe Sveta (ES) št. 659/1999 izdati odredbo o začasnem odlogu.
By letter dated 25 July 2005, registered at the Commission on 29 July 2005 (A36189) the Greek authorities proposed repealing the measure, however only with effect to revenues and profits accrued after 1 January 2005, while it would stay in force for revenues and profits made before that date.
Z dopisom z dne 25. julija 2005, evidentiranim 29. julija 2005 (A36189), so grški organi predlagali razveljavitev ukrepa, ki pa bi veljala samo za prihodke in dobičke, prirasle po 1. januarju 2005, medtem ko bi ukrep še vedno veljal za prihodke in dobičke, prirasle pred tem datumom.
By letter dated 20 October 2005 [3], the Commission informed Greece that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty on the aid measure.
Z dopisom z dne 20. oktobra 2005 [3] je Komisija sporočila Grčiji, da bo sprožila postopek v skladu s členom 88(2) Pogodbe ES glede ukrepa pomoči.
In this decision, published in the Official Journal of the European Union [4], the Commission invited interested parties to submit their comments on the measure.
V tej odločitvi, ki je bila objavljena v Uradnem listu Evropske unije [4], je Komisija pozvala vse zainteresirane stranke, naj predložijo svoje pripombe.
By letters dated 18 November 2005 and 21 December 2005, registered at the Commission on 22 November 2005 (A/39597) and 23 December 2005 (A/40796) respectively, Greece requested an extension of the deadline for submitting its observations on the Decision of 20 October 2005.
Z dopisoma z dne 18. novembra 2005 in 21. decembra 2005, evidentiranima 22. novembra 2005 (A/39597) oziroma 23. decembra 2005 (A/40796), je Grčija Komisijo zaprosila za podaljšanje roka za predložitev pripomb o odločitvi Komisije z dne 20. oktobra 2005.
By letters of 25 November 2005 and 12 January 2006 the Commission granted the respective deadline extensions.
Z dopisoma z dne 25. novembra 2005 in 12. januarja 2006 je Komisija odobrila podaljšanje zadevnega roka.
By letter dated 30 January 2006, registered at the Commission on 31 January 2006 (A/30817), Greece submitted further information and requested a third deadline extension, which was not granted by the Commission.
Z dopisom z dne 30. januarja 2006, evidentiranim 31. januarja 2006 (A/30817), je Grčija predložila dodatna pojasnila in zaprosila za tretje podaljšanje roka, ki ga Komisija ni odobrila.
By fax dated 14 February 2006, registered at the Commission on the same day (A/31227), a third party, the Federation of Greek Industries, requested an extension of the deadline for submitting its observations on the Decision of 20 October 2005.
S telefaksom z dne 14. februarja 2006, evidentiranim istega dne (A/31227), je Komisijo za podaljšanje roka za predložitev pripomb o odločitvi z dne 20. oktobra 2005 zaprosila tretja stranka, Zveza grških industrij.
The Commission refused to grant this extension by letter of 20 February 2006, as it considered the prescribed period for submitting comments, which according to the Article 6(1) of Regulation (EC) No 659/1999 of 22 March 1999 should normally not exceed one month, as sufficient.
Z dopisom z dne 20. februarja 2006 je Komisija zavrnila odobritev tega podaljšanja, saj po njenem mnenju predpisani rok za predložitev pripomb, ki v skladu s členom 6(1) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 navadno ni daljši od enega meseca, zadostuje.
Moreover, no particular justification was provided for the deadline extension request.
Poleg tega stranka v svoji prošnji za podaljšanje roka ni navedla nobene posebne utemeljitve.
By fax dated 28 February 2006, registered at the Commission on the same date (A32693), the Federation of Greek Industries (FGI) submitted its comments as an interested third party.
S telefaksom z dne 28. februarja 2006, evidentiranim istega dne (A32693), je Zveza grških industrij (FGI) kot zainteresirana tretja stranka predložila svoje pripombe.
By e-mail dated 6 April 2006, registered at the Commission on the same date (A/32693), and by letters dated 16 June 2006 and 26 October 2006, registered at the Commission on 20 June 2006 (A/34774) and 30 October 2006 (A/38658) respectively, Greece submitted further information.
Z elektronsko pošto z dne 6. aprila 2006, evidentirano istega dne (A/32693), ter z dopisoma z dne 16. junija 2006 in 26. oktobra 2006, evidentiranima 20. junija 2006 (A/34774) oziroma 30. oktobra 2006 (A/38658), je Grčija predložila dodatna pojasnila.
In the letter dated 16 June 2006 Greece declared that the information sent by letter dated 6 April 2006 is to be considered within the framework of this procedure and not as a separate notification.
V dopisu z dne 16. junija 2006 je Grčija sporočila, da je informacije, ki jih je poslala v dopisu z dne 6. aprila 2006, treba obravnavati v tem postopku in ne kot ločeno notifikacijo.
Objective of the scheme
Namen sheme
Article 2 of Greek Law 3220/2004 (hereinafter referred to as ‘the measure’ or ‘the scheme’) aims at promoting economic development throughout the regions of Greece, at the increase of employment and entrepreneurship and the improvement of the competitiveness of the economy.
Nameni člena 2 grškega zakona 3220/2004 (v nadaljevanju „ukrep“ ali „shema“) so pospeševanje regionalnega gospodarskega razvoja v Grčiji, večje zaposlovanje in podjetništvo ter izboljšanje konkurenčnosti gospodarstva.
Legal basis of the scheme
Pravna podlaga sheme
The legal basis of the scheme is Greek Law 3220/2004 entitled ‘Development and social policy measures — Objectivity of tax controls and other provisions’ [5] (hereinafter referred to as the Law 3220/2004), which entered into force on 28 January 2004, upon being published in the Greek Government Gazette (FEK A 15).
Pravna podlaga sheme je grški zakon 3220/2004 „Ukrepi za razvoj in socialno politiko – objektivnost davčnega nadzora in druge določbe“ [5] (v nadaljevanju „zakon 3220/2004“), ki je začel veljati 28. januarja 2004, ko je bil objavljen v Uradnem listu Grške vlade (FEK A 15).
The Greek authorities further stipulate that the relevant eligible cost, aid intensities, eligible undertakings and projects are set out in the regional development law, 2601/1998 [6] (hereinafter referred to as the Law 2601/1998).
Grški organi dodatno navajajo, da so ustrezni upravičeni stroški, intenzivnosti pomoči, upravičena podjetja in projekti določeni v zakonu 2601/1998 [6] o regionalnem razvoju (v nadaljevanju „zakon 2601/1998“).
Forms of aid
Oblike pomoči
The aid will take the form of a special tax-free reserve fund established by a beneficiary from up to 35 % of its aggregate undistributed profits during 2004.
Pomoč v obliki posebnega rezervnega sklada, oproščenega davkov, ki ga je ustanovil upravičenec, znaša do 35 % njegovega skupnega nerazdeljenega dobička v letu 2004.
Additionally, the fund can be established from up to 50 % of the profits during 2003 after deduction of the profits from the year 2002 or, if the undertakings made an eligible investment in 2003, the reserve fund can be created up to an amount of that investment but not exceeding 35 % of the aggregate undistributed profits of 2003.
Poleg tega se lahko sklad ustanovi v višini do 50 % dobička iz leta 2003 po odbitku dobička iz leta 2002, ali če so podjetja v letu 2003 izvedla upravičeno naložbo, se lahko rezervni sklad ustanovi največ v višini te naložbe, vendar pa znesek ne sme preseči 35 % skupnega nerazdeljenega dobička v letu 2003.
Aid is granted at the moment of a beneficiary’s tax declaration is accepted by the Greek fiscal authorities.
Pomoč se dodeli, ko grški davčni organi prejmejo davčno napoved upravičenca.
This usually took place in the first half of 2004 and 2005.
To se je zgodilo v prvi polovici let 2004 in 2005.
The fund may be used by the undertakings referred to in Article 3 of Law 2601/1998, irrespective of which category of fiscal books they keep or where they are established.
Sklad lahko uporabljajo podjetja iz člena 3 zakona 2601/1998 ne glede na to, katero kategorijo proračunskih knjig imajo ali kje so ustanovljena.
The purpose of the reserve shall be to carry out investments of at least the volume of the fund over the three years following its creation.
Namen rezerve je izvajati naložbe, ki so najmanj takega obsega kot sklad, v treh letih po njegovi ustanovitvi.
After the three-year period from the dated the tax-free reserve fund was created, the total amount of the reserve used for the eligible investments shall be used to increase the capital of the undertaking and shall be exempted from income tax.
Po preteku treh let od ustanovitve rezervnega sklada, oproščenega davkov, se celotni znesek rezerve za upravičene naložbe uporabi za povečanje kapitala podjetja in je oproščen davka na dohodek.
Within the first year of the three-year period the beneficiaries must spend at least one third of the special reserve fund on carrying out the investment.
Prvo leto triletnega obdobja morajo upravičenci vsaj tretjino posebnega rezervnega sklada porabiti za naložbe.
The part of the fund that will not be used for investment during three years shall be declared as late supplementary income and will be taxed according to the general tax provisions plus legal interest.
Del sklada, ki se v treh letih ne uporabi za naložbe, se razglasi za pozen dodatni dohodek in obdavči v skladu s splošnimi davčnimi določbami s pribitkom zakonsko določenih obresti.
The legal interest rate will be at least 1 % per month for the amount due, i.e. 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 [7].
Zakonsko določena obrestna mera za znesek, zapadel v plačilo, znaša vsaj 1 % na mesec, tj. 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 [7].
Beneficiaries and sectoral delimitations
Upravičenci in sektorske razmejitve
In order to benefit from the scheme, an undertaking must be active within one of the 23 sectors as defined in Article 3 of Law 2601/1998.
Da je podjetje upravičeno do sheme, mora biti dejavno v enem od 23 sektorjev, opredeljenih v členu 3 zakona 2601/1998.
The first sector, manufacturing [8], includes the production of textile materials, production of basic metals and manufacturing of automobiles [9].
Prvi sektor, proizvodnja [8], vključuje proizvodnjo tekstilnih materialov, kovin in avtomobilov [9].
The other sectors are sustainable energy production [10], applied research and technology development [11], high-tech services [12], software development [13], quality services [14], mining [15], quarrying and treatment of minerals and marble [16], intensive agriculture and fishery [17], agricultural and agro-industrial cooperatives [18], packaging of agriculture products and fish [19], urban development [20], public car parking [21], liquid gas and fuels undertakings [22], transport to remote landlocked areas [23], large joint ventures [24], large international trade companies [25], trade undertakings [26], therapy and rehabilitation centres and disabled homes [27], specific tourism undertakings [28], monasteries for erecting hostels and cultural centres [29], engineering [30], undertakings in listed buildings or with traditional production or with a name of origin [31].
Drugi sektorji so trajnostna energijska proizvodnja [10], razvoj uporabnih raziskav in tehnologije [11], storitve visoke tehnologije [12], razvoj programske opreme [13], kakovostne storitve [14], rudarstvo [15], kamnolomstvo in kamnoseštvo ter obdelava mineralov in marmorja [16], intenzivno kmetijstvo in ribištvo [17], kmetijske in živilskopredelovalne zadruge [18], pakiranje kmetijskih izdelkov in rib [19], razvoj mest [20], javna parkirišča [21], podjetja za tekoči plin in goriva [22], prevoz na oddaljena neobalna območja [23], velike mešane družbe [24], velike mednarodne trgovske družbe [25], trgovska podjetja [26], terapevtski in rehabilitacijski centri ter domovi za invalide [27], posebna turistična podjetja [28], samostani za ustanovitev mladinskih hotelov in kulturnih centrov [29], strojništvo [30], podjetja v zgradbah pod spomeniškim varstvom, s tradicionalno proizvodnjo ali imenom s poreklom [31].
Companies active in the manufacturing sector, as well as in intensive agriculture and fishery can also use the scheme for its activities outside of Greece [32].
Podjetja, ki so dejavna v proizvodnem sektorju ter intenzivnem kmetijstvu in ribištvu, lahko shemo uporabljajo tudi za svoje dejavnosti zunaj Grčije [32].
International trade companies can use the scheme for its activities in Greece as well as outside of the Community [33].
Mednarodna trgovska podjetja lahko shemo uporabljajo za svoje dejavnosti v Grčiji in zunaj Skupnosti [33].
Article 3 of Law 2601/1998 also defines for each sector a specific set of expenditure that may be made from the fund.
V členu 3 zakona 2601/1998 je za vsak sektor določen tudi poseben niz odhodkov, ki jih je mogoče odvesti iz sklada.
Only firms making investments falling within the categories referred to in Article 3 of the Law 2601/1998 may be beneficiaries of the scheme.
Do sheme so upravičena samo podjetja, ki izvajajo naložbe iz kategorije iz člena 3 zakona 2601/1998.
The Greek authorities confirmed that the measure applies to all firms established anywhere in Greece without any distinction between domestic and foreign firms or between new and old firms.
Grški organi so potrdili, da ukrep velja za vsa podjetja, ustanovljena kjer koli v Grčiji, ne glede na to, ali so domača ali tuja ali nova ali stara.
The aid concerns investment and operating costs linked to the business activities defined in Article 3 of Law 2601/1998.
Pomoč zadeva naložbe in poslovne stroške, ki so povezani s poslovnimi dejavnostmi, opredeljenimi v členu 3 zakona 2601/1998.
In the case of investment costs, no difference is made between initial investment and replacement investment.
Pri stroških za naložbe se ne razlikuje med začetnimi in nadomestnimi naložbami.
Investment projects may concern mainly:
Investicijski projekti se lahko pretežno nanašajo na:
construction, expansion and modernisation of plants and buildings as well as landscaping [34];
gradnjo, povečanje in posodobitev tovarn, zgradb in krajinsko oblikovanje [34],
construction of storage capacity [35];
gradnjo zmogljivosti za shranjevanje [35],
purchase of unused buildings [36];
nakup neuporabljenih zgradb [36],
purchase of industrial space [37];
nakup industrijskih površin [37],
purchase of new modern machinery and other equipment [38];
nakup novih sodobnih strojev in druge opreme [38],
process-automation systems and related software as well as training [39];
sisteme za postopek avtomatizacije ter z njimi povezano programsko opremo ter tudi usposabljanje [39],
means of transportation within greater plant area and for staff [40];
prevozna sredstva znotraj večjega območja tovarne in za uslužbence [40],
refrigerator trucks [41];
tovornjake hladilnike [41],
buildings and equipment intended for accommodation and social needs of workers [42];
zgradbe in opremo, namenjeno za nastanitev in socialne potrebe zaposlenih [42],
environmentally motivated investments [43];
naložbe v okoljske namene [43],
investment in renewable energy, combined production for electric power and heat (CHP), energy saving [44];
naložbe v obnovljive energetske vire, soproizvodnjo toplote in električne energije (SPTE), varčevanje z energijo [44],
establishment, extension or modernisation of laboratories for applied research [45];
ustanovitev, dozidavo ali posodobitev laboratorijev za uporabne raziskave [45],
recycling facilities [46];
naprave za recikliranje [46],
investment into efficiency [47];
naložbe v učinkovitost [47],
construction of water and steam transportation network [48];
gradnjo omrežja za transport vode in pare [48],
computers [49];
računalnike [49],
software [50];
programsko opremo [50],
further development of software, up to 60 % of total investment [51];
nadaljnji razvoj programske opreme do 60 % celotne naložbe [51],
access land works for mines [52];
zemeljska dela v rudarstvu [52],
equipment and means of transportation to the islands [53];
opremo in sredstva za prevoz na otoke [53],
transportation equipment [54];
opremo za prevoz [54],
furniture, equipment [55];
pohištvo, opremo [55],
second-hand trucks [56].
rabljene tovornjake [56].
The operating costs may mainly include:
Stroški poslovanja lahko pretežno vključujejo:
conversion and repair of old plants or buildings or installations [57];
predelavo in popravilo starih tovarn ali zgradb ali naprav [57],
leasing costs [58];
stroške najema [58],
studies for implementation of new technology [59];
študije za uvajanje nove tehnologije [59],
cost of relocation for environmental reasons [60];
stroške premestitve iz okoljskih razlogov [60],
implementation of business plans of over GRD 1 billion (approximately EUR 2,9 million) [61];
izvajanje poslovnih načrtov v vrednosti nad 1 milijardo drahem (približno 2,9 milijona EUR) [61],
training [62];
usposabljanje [62],
implementation of restructuring business plan to firms that are not in difficulty [63];
izvajanje poslovnih načrtov prestrukturiranja za podjetja, ki niso v težavah [63],
introduction of process and product certification and related studies [64];
uvedbo postopka in certificiranje izdelkov ter s tem povezanih študij [64],
restructuring of plants to be more flexible [65];
rekonstrukcijo tovarn za boljšo prilagodljivost [65],
innovation and innovative prototypes [66];
inovacijo in inovativne prototipe [66],
patent registration [67];
registracijo patenta [67],
introduction and adaptation of environmental technologies [68];
uvedbo in prilagoditev okoljskih tehnologij [68],
purchase of reproductive proliferating material [69];
nakup reprodukcijskega množečega se materiala [69],
studies on organisation and markets [70];
študije o organizaciji in trgih [70],
studies on eligibility to aid [71].
študije o upravičenosti do pomoči [71].
The tax exemption corresponds to the totality of the corporate tax on the profits allocated to the reserve fund.
Davčna oprostitev se ujema s celoto davka na dobiček pravnih oseb, ki je dodeljen rezervnemu skladu.
The applicable corporate tax rate is 35 %.
Stopnja davka na dobiček pravnih oseb, ki se uporablja, je 35 %.
At least one third of the reserve must be spent within the fist year of its creation, while the rest must be spent within three years at the latest.
Vsaj tretjino rezerve je treba porabiti prvo leto po ustanovitvi, medtem ko je preostalo rezervo treba porabiti najpozneje v treh letih.
In order to calculate the maximum aid intensity, both the aid and the expenditure shall be discounted to the end of the first year.
Da bi izračunali največjo intenzivnost pomoči, se pomoč in odhodki diskontirajo na vrednost ob koncu prvega leta.
The interest rate to be used is the Community reference and discount rate [72] applicable to Greece on the moment of granting the aid, which was 4,43 % for 2004 and 4,08 % for 2005.
Obrestna mera, ki jo je treba uporabiti, je referenčna obrestna mera in diskontna stopnja Skupnosti [72], ki je za Grčijo veljala v trenutku dodelitve pomoči ter je leta 2004 znašala 4,43 % in leta 2005 4,08 %.
The maximum possible aid intensities are thus 37,05 % and 36,89 % respectively [73].
Največji mogoči intenzivnosti pomoči sta tako 37,05 % oziroma 36,89 % [73].
Law 3220/2004 explicitly excludes cumulation with aid granted under Law 2601/1998.
V zakonu 3220/2004 je izrecno izključena kumulacija s pomočjo, dodeljeno po zakonu 2601/1998.
The Greek authorities confirmed that no other aid schemes exist that would support the same eligible costs.
Grški organi so potrdili, da shem pomoči, ki bi podpirale iste upravičene stroške, ni.
Duration and budget of the scheme
Trajanje in proračun sheme
Firms referred to in Article 3 of Law 2601/1998 may create a special tax-exempt reserve under Article 2 of Law 3220/2004 of profits accrued only during 2003 and 2004.
Podjetja iz člena 3 zakona 2601/1998 lahko iz dobička, nastalega samo v letih 2003 in 2004, v skladu s členom 2 zakona 3220/2004 oblikujejo posebno rezervo, oproščeno davkov.