natgillin/translations-raw huggingface dataset:
Greece has provided information showing that the guarantee covered a loan taken by ELVO to execute orders for vehicles intended for the Greek armed forces.
Grčija je predložila informacije, ki kažejo, da je jamstvo zajemalo posojilo za družbo ELVO, da izvede naročila za vozila za grške oborožene sile.
The first order concerned […], which are clearly covered by the list of military material covered by Article 296 EC.
Prvo naročilo je zadevalo […], ki so jasno navedeni na seznamu vojaških sredstev iz člena 296 Pogodbe ES.
The second order concerned […], which prima facie could be considered dual use products and thus could be covered by Article 296 EC only if they are specifically intended for military use.
Drugo naročilo je zadevalo […], ki bi se lahko na prvi pogled šteli za večnamenske proizvode in za katere bi lahko veljal člen 296 Pogodbe ES le, če so posebej namenjeni za vojaško uporabo.
In this respect Greece has formally declared that […] have been manufactured to the specifications of the Greek military forces […].
V zvezi s tem je Grčija uradno izjavila, da so bili […] proizvedeni po navodilih grških vojaških sil […].
The Commission accepts that […], because of their characteristics, are placed in the list of items referred to in paragraph 30 above, in particular in point 6(b) thereof.
Komisija sprejema, da so […] zaradi svojih značilnosti uvrščeni na seznam predmetov iz odstavka 30 te odločbe in zlasti točke 6(b) navedenega seznama.
Greece has further assured the Commission that all […] have been delivered […] to be used exclusively for military purposes, as confirmed by a letter of the Ministry of Defence.
Poleg tega je Grčija Komisiji zagotovila, da so bili vsi […] dostavljeni […] in uporabljeni izključno za vojaške namene, kot je potrjeno z dopisom ministrstva za obrambo.
Greece has also stated that […] are intended for and support military operations and were adjudged suitable for those purposes of […].
Grčija je prav tako navedla, da so […] namenjeni za vojaške operacije in jih tudi podpirajo ter da so bili ocenjeni kot ustrezni za namene […].
The Commission accepts that the vehicles are necessary for the protection of Greece’s essential security interests.
Komisija sprejema, da so vozila potrebna za zaščito bistvenih varnostnih interesov Grčije.
The Commission is satisfied that the order for which the loan guarantee as provided concerned war material within the meaning of Article 296(1)(b) EC and that the guarantee was necessary for the supply of this material to the Greek defence forces.
Komisija ugotavlja, da je naročilo, za katero je bilo zagotovljeno jamstvo za posojilo, zadevalo vojaška sredstva v smislu člena 296(1)(b) Pogodbe ES in da je bilo jamstvo potrebno za zagotovitev teh sredstev grškim obrambnim silam.
The Commission consequently accepts that the loan guarantee is exempt from the state aid provisions of the EC Treaty by virtue of the exception of Article 296(1)(b) EC.
Komisija zato sprejema, da je jamstvo za posojilo v skladu z izjemo iz člena 296(1)(b) Pogodbe ES izvzeto iz določb Pogodbe ES o državni pomoči.
The following analysis under state aid rules will consequently only concern tax waivers A and B.
Naslednja analiza na podlagi pravil o državni pomoči bo zato zadevala le odpisa davčnih obveznosti A in B.
Notions of state resources, selectivity, affecting of trade and distortion of competition
Pojmi državnih sredstev, selektivnosti, vpliva na trg in izkrivljanja konkurence
Pursuant to Article 87(1) of the EC Treaty, ‘… 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 shall, insofar as it affects trade between Member States be incompatible with the common market’ unless such aid can be justified under Article 87(2) or (3) of the EC Treaty.
V skladu s členom 87(1) Pogodbe ES je „vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva s skupnim trgom, kolikor prizadene trgovino med državami članicami“, razen če je takšno pomoč mogoče utemeljiti na podlagi člena 87(2) ali 87(3) Pogodbe ES.
The notion of state aid covers not only direct transfers of state resources, e.g. in the form of grants, but also cases in which the state waives claims against a beneficiary and thus foregoes revenue.
Pojem državne pomoči ne zajema le neposrednih prenosov državnih sredstev, na primer v obliki nepovratnih sredstev, ampak tudi primere, v katerih država odpiše zahtevke, ki jih ima do upravičenca, in se tako odpove prihodkom.
The Commission considers that tax waivers A and B are state aid because they involve taxes which are state resources and grant a selective advantage explicitly to ELVO, which otherwise would have to pay these debts.
Komisija meni, da sta odpisa davčnih obveznosti A in B državna pomoč, ker vključujeta davke, ki so državna sredstva, in izrecno dodeljujeta selektivno prednost družbi ELVO, ki bi morala v nasprotnem primeru te dolgove plačati.
The waivers are also clearly imputable to the state since they were effected through measures taken by organs of the state (i.e. a law in the case of tax waiver A and a repayment decision of the tax administration in the case of tax waiver B).
Prav tako je država jasno odgovorna za odpisa, ker sta bila izvršena z ukrepi, ki so jih sprejeli državni organi (tj. zakon v primeru odpisa davčnih obveznosti A in odločitev davčne uprave o vračilu v primeru odpisa davčnih obveznosti B).
Since there is competition and trade between the Member States in the vehicle industry, the financial advantages favouring ELVO compared to its competitors distort or threaten to distort competition and affect trade between the Member States.
Ker v industriji vozil obstajata konkurenca in trgovina med državami članicami, finančne ugodnosti, ki jih uživa družba ELVO v primerjavi z njenimi konkurenti, izkrivljajo konkurenco ali pomenijo nevarnost za njeno izkrivljanje ter vplivajo na trgovino med državami članicami.
The criterion of advantage: Greece’s claim to have acted as a private vendor
Merilo prednosti: trditev Grčije, da je delovala kot zasebni prodajalec
Greece has however argued that tax waivers A and B do not constitute state aid as they do not provide an advantage to ELVO which it could not have received under normal market conditions.
Grčija je trdila, da odpisa davčnih obveznosti A in B ne vključujeta državne pomoči, ker ne zagotavljata prednosti družbi ELVO, ki je ne bi mogla prejeti v skladu z normalnimi tržnimi pogoji.
Indeed, as set out in recitals 23 to 26 of this decision, Greece argues that it has acted as any private vendor would have done in similar circumstances.
Kot je navedeno v uvodnih izjavah 23 do 26 te odločbe, Grčija dejansko trdi, da je delovala, kot bi deloval vsak zasebni prodajalec v podobnih okoliščinah.
First, the Commission notes that whereas Greece claims to have acted in the same way as a private vendor would have done in similar circumstances, it nevertheless used powers which are the exclusive preserve of the state in order to grant the support measures to ELVO: a specific law in the case of the tax write-off under tax waiver A and a decision by the tax administration in the case of tax waiver B. These are powers of which a private vendor could never avail himself.
Najprej Komisija ugotavlja, da je Grčija uporabila pooblastila, ki so v izključni pristojnosti države, da je družbi ELVO dodelila podporo, čeprav trdi, da je delovala tako, kot bi deloval zasebni prodajalec v podobnih okoliščinah: poseben zakon v primeru odpisa davka v zvezi z odpisom davčnih obveznosti A in odločitev davčne uprave v primeru odpisa davčnih obveznosti B. To so pristojnosti, ki jih zasebni prodajalec nikoli ne bi mogel pridobiti.
It is therefore by definition excluded that the Greek state acted like a private operator acting in normal conditions [9].
Zato je že samo po sebi izključeno, da je Grčija delovala kot zasebni subjekt v normalnih pogojih [9].
Furthermore, and by way of a subsidiary argument, the Commission also notes that Greece’s contention that waiving the tax claims allowed it to achieve a higher net price (i.e. sale price of the shares minus the foregone tax revenue) for its shares in ELVO than it would have been able to achieve if it had sold the shares without writing off the tax claims is simply an assertion, unsubstantiated by any evidence (such as for instance a comparison between the actual sale price and the estimated share price in the alternative scenario).
Poleg tega navaja Komisija dodatno trditev, v kateri ugotavlja, da je trditev Grčije, da ji je odpis davčnih zahtevkov omogočil doseči višjo neto ceno (tj. prodajno ceno deležev, v kateri je upoštevan izpad davčnih prihodkov) za deleže v družbi ELVO, kot bi jih dosegla, če bi deleže prodala brez odpisa davčnih zahtevkov, le izjava brez dokazov (kot je na primer primerjava med dejansko prodajno ceno in ocenjeno ceno deleža v nadomestnem scenariju).
In the absence of even the slightest indication to this effect, it is not possible to accept Greece’s suggestion that the tax waivers made business sense.
Ker ne obstaja nobena s tem povezana navedba, ni mogoče sprejeti trditve Grčije, da sta bila odpisa davčnih obveznosti poslovno upravičena.
The Commission consequently dismisses Greece’s claim to have acted as a market economy vendor and finds that the tax waivers A and B gave ELVO an advantage that it would not have been able to obtain on normal market terms.
Komisija zato zavrača trditev Grčije, da je delovala kot prodajalec v tržnem gospodarstvu, in ugotavlja, da sta odpisa davčnih obveznosti A in B družbi ELVO omogočila prednost, ki je v normalnih tržnih pogojih ne bi mogla pridobiti.
Conclusion regarding the existence of state aid
Sklep glede obstoja državne pomoči
The Commission finds that tax waivers A and B constitute state aid within the meaning of Article 87(1) of the EC Treaty.
Komisija ugotavlja, da sta odpisa davčnih obveznosti A in B državno pomoč v smislu člena 87(1) Pogodbe ES.
Alleged compatibility under state aid scheme N 11/91
Domnevna združljivost v okviru sheme državne pomoči N 11/1991
In the course of the investigation Greece argued that tax waivers A and B, if found to constitute state aid, would in any event be covered by the above-mentioned scheme authorised by the Commission in case N 11/91, and consequently be compatible with the common market.
Med preiskavo je Grčija trdila, da bi bila odpisa davčnih obveznosti A in B, če bi se štela za državno pomoč, v vsakem primeru zajeta v zgoraj navedeni shemi, ki jo je odobrila Komisija v primeru sheme državne pomoči N 11/1991, zaradi česar bi bila združljiva s skupnim trgom.
The Commission cannot, however, accept the arguments of Greece set out in recitals 27 and 28 above.
Vendar Komisija ne more sprejeti trditev Grčije iz uvodnih izjav 27 in 28.
As a preliminary remark, the Commission notes that Law 1892/90, which was the subject-matter of the Commission’s decision N 11/91, applies only in the event of the sale or any other form of transfer of an undertaking or of all of an undertaking’s assets or of a majority of an undertaking’s shares (Article 49 of Law 1892/90).
Komisija najprej ugotavlja, da se zakon 1892/90, ki ga zadeva odločba Komisije v zvezi s shemo državne pomoči N 11/1991, uporablja le v primeru prodaje ali katere koli druge oblike prenosa podjetja, vseh sredstev podjetja ali večine deležev podjetja (člen 49 zakona 1892/90).
However, in the present case, only 43 % of the shares in ELVO was sold to a private party, and the Greek Government retained 51 %.
Vendar je bilo v tem primeru zasebni stranki prodanih le 43 % deležev v družbi ELVO, grška vlada pa jih je obdržala 51 %.
Already, on this ground, the Commission doubts that the partial privatisation of ELVO falls under the scheme.
Že na podlagi tega Komisija dvomi, da ta shema zajema delno privatizacijo družbe ELVO.
Even if it were, for argument’s sake, accepted that the share sale agreement falls under scheme N 11/91, the conditions of that scheme are not met in the case at issue.
Tudi če bi bilo na podlagi trditev Grčije sprejeto, da shema državne pomoči N 11/1991 zajema pogodbo o prodaji deleža, pogoji iz te sheme v zadevnem primeru niso izpolnjeni.
Indeed, even if it were — again for argument’s sake — accepted that the construction of military vehicles did not enter into the definition of the automotive sector for the purposes of the scheme, the fact is that ELVO, as shown above, manufactures a large range of dual use or civilian vehicles besides its specifically military production.
Tudi če bi bilo prav tako na podlagi trditev Grčije sprejeto, da proizvodnja vojaških vozil ni del opredelitve avtomobilskega sektorja za namene sheme, je dejstvo, kot je razloženo zgoraj, da družba ELVO poleg posebne vojaške proizvodnje proizvaja veliko različnih večnamenskih ali civilnih vozil.
ELVO’s civil production itself suffices to qualify it as an automotive producer for the purpose of the scheme.
Že sama civilna proizvodnja družbe ELVO zadostuje, da se za namen te sheme uvrsti med proizvajalce avtomobilov.
In a case of privatisation of an automotive company, such as ELVO, prior notification to the Commission is a substantive requirement for compatibility with the common market under the scheme.
V primeru privatizacije avtomobilske družbe, kot je ELVO, je predhodna priglasitev Komisiji vsebinska zahteva za združljivost s skupnim trgom v okviru sheme [10].
Greece did not notify the partial privatisation of ELVO.
Grčija delne privatizacije družbe ELVO ni priglasila.
Tax waivers A and B cannot consequently be considered compatible with the common market by virtue of the scheme.
Zato odpisa davčnih obveznosti A in B ni mogoče šteti za združljiva s skupnim trgom v okviru te sheme.
Other grounds of compatibility
Drugi razlogi, ki bi omogočali združljivost
Greece has suggested no other grounds of compatibility, and the Commission does not find that the aid can be considered compatible with the common market on any other legal basis.
Grčija ni navedla nobenih drugih razlogov, ki bi omogočali združljivost, pri čemer Komisija ni ugotovila, da se lahko pomoč šteje za združljivo s skupnim trgom na kateri koli drugi pravni podlagi.
The Commission consequently finds that the state aid granted to ELVO is incompatible with the common market.
Zato Komisija ugotavlja, da državna pomoč, dodeljena družbi ELVO, ni združljiva s skupnim trgom.
Establishment of the aid amount
Določitev zneska pomoči
The incompatible state aid shall be recovered from ELVO.
Družba ELVO mora povrniti nezdružljivo državno pomoč.
However, as the Commission acknowledged in the opening decision, the part of ELVO’s production which concerns military material can be considered covered by Article 296(1)(b) of the Treaty.
Vendar se lahko upošteva, da velja za del proizvodnje družbe ELVO, ki zadeva vojaška sredstva, člen 296(1)(b) Pogodbe, kot je potrdila Komisija v uvodni odločbi.
To the extent that the aid benefited this part of the production, it should not be considered as state aid, since the aid was necessary for the protection of Greece’s essential security interests.
Če je pomoč koristila temu delu proizvodnje, se ne sme šteti za državno pomoč, ker je bila pomoč potrebna za zaščito bistvenih varnostnih interesov Grčije.
The question then arises of how to apportion the aid between the two sides of the production.
Zato je treba ugotoviti, kako porazdeliti pomoč med obeč strani proizvodnje.
The state aid covered by the present decision was not assigned to a particular activity, in that. it was not earmarked to finance a given project.
Državna pomoč, ki je zajeta v tej odločbi, ni bila dodeljena določeni dejavnosti, saj ni bila namenjena financiranju danega projekta.
The Commission has therefore to determine the extent to which the aid benefited the military activities and the extent to which it benefited the civil activities.
Komisija mora zato ugotoviti obseg, v katerem je pomoč koristila vojaškim dejavnostim, in obseg, v katerem je koristila civilnim dejavnostim.
This calculation is complicated by the fact that ELVO did not keep separate accounts for the civil activities and for the military activities.
Ta izračun je zapleten, ker družba ELVO ni vodila ločenih računov za civilne in vojaške dejavnosti.
In these circumstances, the Commission will base its analysis on the relative size of the two activities.
V teh okoliščinah bo analiza Komisije temeljila na relativni velikosti obeh dejavnosti.
It must therefore assess the relative weight of each activity.
Zato mora oceniti relativno pomembnost vsake dejavnosti.
The Commission observes that any state aid granted to ELVO and not assigned to finance a particular activity has at the same time covered debts from the past and given ELVO an advantage in financing future activities.
Komisija ugotavlja, da je vsaka državna pomoč, ki je bila dodeljena družbi ELVO in ni bila namenjena financiranju določene dejavnosti, hkrati pokrila dolgove iz preteklosti in družbi ELVO omogočila prednost pri financiranju prihodnjih dejavnosti.
Therefore, in determining the extent to which the state aid benefited the civil and the military activities, the Commission considers that the analysis cannot be limited to the division between civil and military production (i.e. the relative weight of each activity) in the year when the support was provided, but that it is necessary to calculate the average division between these two activities over a sufficiently long period.
Zato v zvezi z določanjem obsega, v katerem je državna pomoč koristila civilnim in vojaškim dejavnostim, Komisija meni, da analize ni mogoče omejiti na delitev med proizvodnjo civilnih in vojaških sredstev (tj. relativno pomembnost vsake dejavnosti) v letu, ko je bila zagotovljena pomoč, ampak je treba izračunati povprečno razmerje med deleži proizvodnje teh dveh dejavnosti v dovolj dolgem obdobju.
The fact that the relative weight of the two activities can vary strongly from one year to another also justifies using an average over several years.
Uporaba večletnega povprečja je utemeljena tudi zato, ker se lahko relativna pomembnost obeh dejavnosti med leti zelo razlikuje.
Indeed, a given year may not be representative of the average division between the two activities over the longer term.
Določeno leto morda dejansko ni leto, ki bi izražalo povprečno razmerje med deleži proizvodnje teh dveh dejavnosti v daljšem obdobju.
In the absence of separate accounts for civilian and military production, this apportionment will necessarily have to be based on an approximation.
Ker ni ločenih računov za civilno in vojaško proizvodnjo, mora ta porazdelitev temeljiti na približku.
The Commission considers that the division between ELVO’s sales to military programmes and civilian customers, as explained by Greece, provides an acceptable approximation for the proportion of civil and military material in ELVO’s production and that the proceeds from tax waivers A and B should be apportioned accordingly [11].
Komisija meni, da zagotavlja delitev prodaje v družbi ELVO na vojaške programe in civilne stranke, kot je pojasnila Grčija, sprejemljiv približek za razmerje med civilnimi in vojaškimi sredstvi v proizvodnji družbe ELVO, ter da je treba ugodnosti zaradi odpisov davčnih obveznosti A in B ustrezno porazdeliti [11].
Greece has provided information on ELVO’s sales to military programmes and to civilian customers respectively.
Grčija je predložila informacije o prodaji družbe ELVO vojaškim programom in civilnim strankam.
Based on the period from 1987 to 2000 inclusive, i.e. the period covered by the tax waivers, the weighted average proportion of sales to military programmes is 79,9 %.
V obdobju od leta 1987 do vključno leta 2000, tj. obdobju, ki ga zajemata odpisa davčnih obveznosti, je bil delež prodaje vojaškim programom, izračunan s tehtanim povprečjem, 79,9 %.
The part of civilian production is consequently 20,1 %.
Delež proizvodnje civilnih sredstev je tako 20,1 %.
Applying this ratio to the tax waivers, the incompatible aid to be recovered from ELVO (all amounts in the calculation rounded up to the nearest full currency unit) is GRD 1193753186 × 0,201 = GRD 239944390 for tax waiver A, and EUR 3546407,89 × 0,201 = EUR 712827,99 for tax waiver B.
Če se to razmerje uporabi za odpise davčnih obveznosti, je nezdružljiva pomoč, ki jo mora družba ELVO povrniti (vsi izračunani zneski so zaokroženi na najbližjo celo enoto valute) v zvezi z odpisom davčne obveznosti A 1193753186 GRD × 0,201 = 239944390 GRD in v zvezi z odpisom davčne obveznosti B 3546407,89 EUR × 0,201 = 712827,99 EUR.
However, if the Commission accepts that 79,9 % of any inflow of state money would have financed the military activities of ELVO, it must also conclude that 79,9 % of any outflow of money from the company would have been supported by the military part of its operations.
Vendar če Komisija sprejme stališče, da se je 79,9 % katerega koli priliva državnega denarja porabilo za vojaške dejavnosti družbe ELVO, mora prav tako skleniti, da je bilo 79,9 % katerega koli odliva denarja iz družbe povezanih z vojaškim delom njenih operacij.
Since the greater part of ELVO’s activity is military, and since ELVO does not keep separate accounts for the civil activities, there is a risk that reimbursement of the aid received by the civil activities will be financed in the main by funds which otherwise would have financed the military activities.
Ker je večina dejavnosti družbe ELVO vojaških in ker družba ELVO ne vodi ločenih računov za civilne dejavnosti, obstaja nevarnost, da bo povračilo prejete pomoči za civilne dejavnosti financirano predvsem s sredstvi, s katerimi bi se v nasprotnem primeru financirale vojaške dejavnosti.
Consequently, in order to re-establish the competitive situation that would have prevailed without state aid and to prevent the granting of additional aid to the civil activities, Greece will have to ensure that the aid is recovered exclusively from the civil revenue of ELVO [12].
Da se ponovno vzpostavi konkurenčnost, ki bi se dosegla brez državne pomoči, in prepreči dodelitev dodatne pomoči civilnim dejavnostim, bo morala Grčija zato zagotoviti, da bo pomoč povrnjena izključno iz civilnih prihodkov družbe ELVO [12].
This decision does not prejudice the position that the Commission may take on the compatibility of the measures in question under common market rules relating in particular to state procurement and concessions,
Ta odločba ne vpliva na stališče, ki ga bo morda sprejela Komisija glede združljivosti zadevnih ukrepov v skladu s pravili o skupnem trgu zlasti v zvezi z javnimi naročili in koncesijami –
The State aid amounting to GRD 239944390 and EUR 712827,99 unlawfully granted by Greece in favour of ELVO, in breach of Article 88(3) of the Treaty, is incompatible with the common market.
Državna pomoč v skupnih zneskih 239944390 GRD in 712827,99 EUR, ki jo je Grčija nezakonito dodelila družbi ELVO v nasprotju s členom 88(3) Pogodbe ES, ni združljiva s skupnim trgom.
Greece shall recover the aid referred to in Article 1 from the beneficiary.
Upravičenec Grčiji povrne pomoč iz člena 1.
The aid shall be recovered exclusively from the revenue of ELVO from its civil activities.
Pomoč se povrne izključno iz prihodkov družbe ELVO na področju civilnih dejavnosti.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiary until the date of their actual recovery.
Povrnjena pomoč vključuje obresti od datuma, ko je bila pomoč upravičencu na voljo, do datuma dejanskega povračila.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 [13].
Obresti se v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 [13] izračunajo z obrestnoobrestnim računom.
Recovery of the aid referred to in Article 1 shall be immediate and effective.
Povračilo pomoči iz člena 1 se izvede takoj in učinkovito.
Greece shall ensure that this Decision is implemented within four months following the date of notification hereof.
Grčija zagotovi, da se ta odločba izvede v štirih mesecih od datuma uradnega obvestila o njej.