natgillin/translations-raw huggingface dataset:
The measure will probably affect trade between Member States, because ceramic products are bought and sold internationally, as can be seen from the statistical information provided by the Netherlands which is set out in Tables 1, 2 and 3.
Ukrep bi verjetno vplival na trgovino med državami članicami, ker se keramični izdelki kupujejo in prodajajo na mednarodnem trgu, kar je razvidno iz statističnih podatkov iz tabel 1, 2 in 3, ki jih je predložila Nizozemska.
In light of the foregoing the Commission is of the opinion that the notified measure constitutes State aid which is caught by Article 107(1) TFEU.
Glede na navedeno Komisija meni, da priglašeni ukrep pomeni državno pomoč iz člena 107(1) PDEU.
LAWFULNESS OF THE AID
ZAKONITOST POMOČI
The Netherlands has complied with the obligation imposed by Article 108(3) TFEU by notifying the aid measure before implementing it.
Nizozemska je s priglasitvijo ukrepa pomoči pred začetkom njegovega izvajanja izpolnila obveznost iz člena 108(3) PDEU.
The Commission takes the view that the proposed exemption should be assessed in the light of the environmental aid guidelines.
Komisija meni, da je treba predlagano oprostitev oceniti na podlagi smernic za okoljsko pomoč.
The kind of environmental tax exemption which is the subject of this notification is addressed expressly in Chapter 4 of the environmental aid guidelines, ‘Aid in the form of reductions or of exemptions from environmental taxes’.
Taka oprostitev plačila okoljske dajatve, ki je predmet te priglasitve, je izrecno obravnavana v poglavju 4 smernic za okoljsko pomoč, „Pomoč v obliki znižanj ali oprostitev okoljskih dajatev“.
For the assessment of the tax exemption at issue, Chapter 4 of the environmental aid guidelines must be considered exhaustive.
Za oceno zadevne oprostitve plačila davka je treba izčrpno preučiti poglavje 4 smernic za okoljsko pomoč.
Consequently, the measure cannot be assessed on the basis of Article 107(3)(c) TFEU, as the Netherlands has argued.
Zato se ukrep ne more oceniti na podlagi člena 107(3)(c) PDEU, kot je trdila Nizozemska.
The Netherlands agrees with the Commission that the proposed measure must be regarded as an ‘exemption from an environmental tax’ within the meaning of the environmental aid guidelines [24].
Nizozemska se strinja s Komisijo, da je treba predlagani ukrep obravnavati kot „oprostitev plačila okoljske dajatve“ v smislu smernic za okoljsko pomoč [24].
However, the Netherlands does not consider this sufficient to bring the measure within the scope of the guidelines.
Vendar po mnenju Nizozemske to ne zadostuje za vključitev ukrepa v področje uporabe smernic.
In the view of the Netherlands, the measure does not meet the requirement in point 151 of the guidelines, which speaks of a measure that ‘contributes at least indirectly to an improvement of the level of environmental protection’, because the proposed exemption does not have this objective.
Po mnenju Nizozemske ukrep ne izpolnjuje zahteve iz točke 151 smernic, ki govori o ukrepu, ki „vsaj posredno prispeva k povečanju stopnje varstva okolja“, ker predlagana oprostitev nima tega cilja.
This reasoning cannot be accepted.
Taka razlaga je nesprejemljiva.
Both the title of Chapter 4 of the environmental aid guidelines (‘Aid in the form of reductions of or exemptions from environmental taxes’) and the first part of point 151 — which is identical — make it clear that this chapter does apply to the proposed aid.
Naslov poglavja 4 smernic za okoljsko pomoč („Pomoč v obliki znižanj ali oprostitev okoljskih dajatev“) in prvi del točke 151 – ki je enak – pojasnjujeta, da se navedeno poglavje uporablja za predlagano pomoč.
The chapter contains detailed provisions explaining the circumstances under which exemptions from environmental taxes are considered to be compatible with the internal market.
Navedeno poglavje vsebuje podrobne določbe, ki pojasnjujejo okoliščine, v katerih se šteje oprostitev plačila okoljskih dajatev za združljivo z notranjim trgom.
Point 151 of the guidelines sets out a general condition for the compatibility of exemptions from environmental taxes under Chapter 4.
Točka 151 smernic določa splošni pogoj za združljivost oprostitev plačila okoljskih dajatev v skladu s poglavjem 4.
It states that aid can be declared compatible only if it ‘contributes at least indirectly to an improvement of the level of environmental protection’.
Določa, da se pomoč lahko razglasi za združljivo samo, če „vsaj posredno prispeva k povečanju stopnje varstva okolja“.
To clarify the rationale of point 151 of the environmental aid guidelines, the Commission would observe that a proposed exemption from an environmental tax may make it feasible to set or maintain higher rates of domestic environmental taxation for other undertakings, so that it may have a positive environmental effect, at least indirectly [25].
Za pojasnitev utemeljitve iz točke 151 smernic za okoljsko pomoč želi Komisija pripomniti, da bi predlagana oprostitev plačila okoljske dajatve lahko omogočila določitev ali ohranitev višjih stopenj nacionalnih okoljskih dajatev za druga podjetja, tako da bi lahko imela pozitivni učinek na okolje, vsaj posredno [25].
The Commission does not understand any of the arguments put forward by the Netherlands or the VKO to show that the proposed exemption would contribute to the continued application of the Dutch environmental tax at issue.
Komisija ne razume argumentov, ki sta jih navedli Nizozemska in organizacija VKO, da bi dokazali, da bo predlagana oprostitev prispevala k nadaljnji uporabi zadevne nizozemske okoljske dajatve.
The Netherlands does submit that the rate of tax in the highest band would be increased at the same time as the exemption entered into force, but it does so in order to argue that the proposed exemption would not lead to a loss of state resources, and does not appear to allege even that the proposed exemption is needed in order to make such an increase feasible.
Nizozemska res navaja, da se bo hkrati z začetkom veljavnosti oprostitve povečala stopnja dajatve v najvišji skupini, vendar zato, da bi utemeljila, da predlagana oprostitev ne bo povzročila izgube državnih virov, in zdi se, da niti ne trdi, da je predlagana oprostitev potrebna, da se omogoči tako povečanje.
Thus it has not been shown that point 151 of the environmental aid guidelines is satisfied.
Tako se ni dokazalo, da je točka 151 smernic za okoljsko pomoč izpolnjena.
The Commission sought information from the Netherlands in order to enable it to assess the compatibility of the aid on the basis of the criteria laid down in Chapter 4 of the environmental aid guidelines, with special reference to the necessity and proportionality of the aid and its effects on the ceramic sector, as required by points 155–159 of the guidelines [26].
Komisija je Nizozemsko zaprosila za informacije, da bi lahko ocenila združljivost pomoči na podlagi meril iz poglavja 4 smernic za okoljsko pomoč, posebej glede na nujnost in sorazmernost pomoči ter njene učinke na keramični sektor v skladu s točkami 155–159 smernic [26].
Regarding the necessity of the aid, the Commission asked a number of specific questions in order to be able to assess whether any substantial increase in the production costs of the Dutch ceramic industry (due to the environmental tax) could be passed on to customers without resulting in a substantial loss of sales.
Kar zadeva nujnost pomoči, je Komisija zastavila več posebnih vprašanj, da bi lahko ocenila, ali bi se znatnejše povečanje proizvodnih stroškov nizozemske keramične industrije (zaradi okoljske dajatve) lahko preneslo na kupce brez bistvenega zmanjšanja prodaje.
Information was also requested on the following points in particular: the sales figures of the ceramic industry in the relevant markets over the last 10 years; the rate of the energy tax and the total amount of tax paid; total energy costs per undertaking over the last 10 years; estimates of the elasticity of the prices of the industry’s products in the relevant markets; estimates of lost sales or reduced profits or both; information on the development of trade flows in the Dutch ceramic industry in and out of the Netherlands to and from the relevant geographic markets; the market shares of the recipients in the relevant geographic markets; and any other factor which might play a role in the assessment of the scope for passing on costs.
Zahtevane informacije so se nanašale zlasti na naslednje podatke: podatke o prodaji keramične industrije na upoštevnih trgih za zadnjih deset let; stopnjo davka na energijo in skupni znesek plačanega davka; skupne stroške energije po podjetjih za zadnjih deset let; ocene cenovne elastičnosti keramičnih izdelkov na upoštevnih trgih; ocene predvidenega zmanjšanja prodaje ali dobičkov ali obojega; informacije o gibanju trgovinskih tokov nizozemske keramične industrije na Nizozemsko in iz nje na upoštevne geografske trge in z njih; tržne deleže prejemnikov na upoštevnih geografskih trgih; ter vse druge dejavnike, ki so lahko pomembni za oceno obsega prenosa na stroške.
The Commission also put questions to the Netherlands regarding the proportionality of the aid, with reference to point 159 in the environmental aid guidelines.
Komisija je Nizozemski zastavila vprašanja tudi glede sorazmernosti pomoči s sklicevanjem na točko 159 smernic za okoljsko pomoč.
In response to the Commission’s letter of 7 October 2009, the Netherlands provided information with regard to a hypothetical average brick producer in the Netherlands [27].
Nizozemska je v odgovoru na dopis Komisije z dne 7. oktobra 2009 navedla informacije o hipotetičnem povprečnem proizvajalcu opeke na Nizozemskem [27].
The Netherlands said it was not possible to answer the Commission’s questions for all subsectors of the Dutch ceramic industry, because in some subsectors, such as tiles, ceramic pipes, and sanitary ceramic products, there was only one Dutch supplier.
Nizozemska je pojasnila, da ni bilo mogoče odgovoriti na vprašanja Komisije za vse podsektorje nizozemske keramične industrije, ker je v nekaterih podsektorjih, kot so ploščice, keramične cevi in sanitarni keramični izdelki, samo en nizozemski dobavitelj.
A representative situation could be described for brick producers, as there were currently 13 of them in the Netherlands, with around 40 production locations.
Reprezentativne okoliščine bi se lahko opisale za proizvajalce opeke, saj jih je trenutno na Nizozemskem 13 s približno 40 proizvodnimi lokacijami.
In other cases, such as decorative earthenware, the Netherlands considered that it was not possible to gain sufficient insight into the relevant subsector within the tight deadline.
Nizozemska je menila, da v drugih primerih, kot je dekorativna lončenina, v kratkem roku ni bilo mogoče dobiti zadovoljivega vpogleda v zadevni podsektor.
The Commission would point out that in the opening decision of 11 February 2009 it stated that it had already requested this additional information — including the information on the various segments of the ceramic industry as identified by the Netherlands — during the preliminary investigation phase, but that the information had not been forthcoming.
Komisija poudarja, da je v odločbi o sprožitvi postopka z dne 11. februarja 2009 navedla, da je za te dodatne informacije – vključno z informacijami o različnih segmentih keramične industrije, kot jih je opredelila Nizozemska – zaprosila že v fazi predhodne preiskave, vendar jih ni prejela.
The Commission does not consider that information on one hypothetical average brick manufacturer is sufficient for an assessment of the compatibility of the proposed tax exemption with regard to the ceramic industry in the Netherlands as a whole, because one particular average producer cannot be considered representative of the whole industry.
Po mnenju Komisije informacije o enem hipotetičnem povprečnem proizvajalcu opeke ne zadoščajo za oceno združljivosti predlagane oprostitve plačila davka za keramično industrijo na Nizozemskem kot celoto, ker se en določen povprečni proizvajalec ne more šteti za reprezentativnega za celotno industrijo.
As emphasised by the Netherlands itself in relation to the import and export data submitted to the Commission, the relevant information relates only to the brick segment and cannot automatically be used as a model for trends in other ceramic segments, because each ceramic segment has specific product/market combinations in which other economic factors play a role.
Kot je poudarila že Nizozemska v zvezi z uvoznimi in izvoznimi podatki, ki jih je predložila Komisiji, se zadevne informacije nanašajo samo na segment opeke in se ne morejo samodejno uporabiti kot vzorec gibanj v drugih segmentih keramične industrije, ker ima vsak segment svojo kombinacijo izdelek/trg, pri katerih so pomembni drugi gospodarski dejavniki.
In its statement of 24 May 2009 the VKO came to a similar conclusion [28].
Organizacija VKO je v svoji trditvi z dne 24. maja 2009 navedla podobno ugotovitev [28].
The argument that no information can be provided on subsectors where only one recipient is operating is not convincing.
Argument, da se ne morejo zagotoviti informacije za podsektorje, kjer deluje samo en prejemnik, ni prepričljiv.
Quite the reverse, it might have been easier to obtain information on an individual firm (as recently shown in a Danish case [29].
Ravno obratno, pridobiti informacije o posameznem podjetju bi moralo biti lažje (kot je pred kratkim pokazal danski primer [29].
In addition, part of the information sought was not provided.
Poleg tega niso bile predložene vse zahtevane informacije.
For instance, as indicated in recital 59, the Commission asked for information regarding the necessity and proportionality of the aid.
Na primer, Komisija je v skladu z odstavkom 59 zaprosila za informacije o nujnosti in sorazmernosti pomoči.
As regards the necessity of the aid, the Commission requested estimates of the elasticity of the prices of the industry’s products in the relevant markets, estimates of lost sales or reduced profits or both, the market shares of the recipients in the relevant geographic markets, and the development of the Dutch manufacturers’ shares of those markets.
V zvezi z nujnostjo pomoči je Komisija zaprosila za ocene cenovne elastičnosti keramičnih izdelkov na upoštevnih trgih, ocene predvidene izgube prodaje ali znižanja dobičkov ali obojega, tržne deleže prejemnikov na upoštevnih geografskih trgih ter gibanje deležev nizozemskih proizvajalcev na navedenih trgih.
The Commission’s letter of 9 October 2009 gave the Netherlands an extra opportunity to provide the missing information, but it was never supplied.
Z dopisom z dne 9. oktobra 2009 je dala Komisija Nizozemski dodatno priložnost, da zagotovi manjkajoče informacije, vendar jih ni prejela.
On the basis of the information available, the following analysis can be made of the brick segment.
Na podlagi razpoložljivih informacij se lahko opravi naslednja analiza segmenta opeke.
Point 155 of the environmental aid guidelines states that when analysing tax schemes which include elements of State aid in the form of reductions of or exemptions from an environmental tax, the Commission will analyse in particular the necessity and proportionality of the aid and its effects at the level of the economic sectors concerned.
Točka 155 smernic za okoljsko pomoč določa, da bo Komisija pri analizi davčnih shem, ki vključujejo elemente državne pomoči v obliki znižanj ali oprostitev plačila okoljskih dajatev, analizirala predvsem nujnost in sorazmernost pomoči ter njene učinke na ravni zadevnih gospodarskih sektorjev.
Point 158 of the environmental aid guidelines states that the Commission will consider the aid to be necessary if the following three conditions are all met.
Točka 158 smernic za okoljsko pomoč določa, da bo Komisija štela pomoč za potrebno, če bodo v celoti izpolnjeni naslednji trije pogoji.
First, the choice of beneficiaries must be based on objective and transparent criteria, and the aid must be granted in principle in the same way for all competitors in the same sector if they are in a similar factual situation (point 158(a) of the guidelines).
Prvič, izbira upravičencev mora temeljiti na objektivnih in preglednih merilih, pomoč pa mora biti načeloma dodeljena na enak način za vse konkurente v istem sektorju, če so v podobnem dejanskem položaju (točka 158(a) smernic).
Second, the tax without reduction must lead to a substantial increase in production costs (point 158(b)).
Drugič, okoljska dajatev brez znižanja mora privesti do precejšnjega zvišanja proizvodnih stroškov (točka 158(b)).
Third, there must be an assurance that the substantial increase in production costs cannot be passed on to customers without leading to important sales reductions (point 158(c)).
Tretjič, obstajati mora zagotovilo, da se precejšnje zvišanje proizvodnih stroškov ne more prenesti na kupce, ne da bi to privedlo do znatnega znižanja prodaje (točka 158(c)).
In this respect, the Member State may provide estimates, inter alia of the product price elasticity of the sector concerned in the relevant geographic market and of lost sales or reduced profits for the companies in the sector or category concerned.
V zvezi s tem lahko država članica predloži med drugim ocene cenovne elastičnosti izdelka iz zadevnega sektorja na upoštevnem geografskem trgu ter predvidene izgube prodaje ali zmanjšanja dobičkov za podjetja iz zadevnega sektorja ali kategorije.
Point 158(a) of the environmental aid guidelines
Točka 158(a) smernic za okoljsko pomoč
The Netherlands has argued that the exemption is directed at the ceramic process: all producers of ceramic products, and all competitors in the ceramic sector (or in the same relevant market when they are in a similar factual situation), are eligible for the exemption provided they satisfy the following tests:
Nizozemska je trdila, da je oprostitev namenjena keramičnemu postopku: vsi proizvajalci keramičnih izdelkov ter vsi konkurenti v keramičnem sektorju (ali na istem upoštevnem trgu, če so v podobnem dejanskem položaju) so upravičeni do oprostitve, če izpolnjujejo naslednja merila:
there must be supply of natural gas,
obstajati mora dobava zemeljskega plina,
the natural gas must be used in installations for the manufacture of products by heating,
zemeljski plin se mora uporabljati v obratih za proizvodnjo izdelkov z ogrevanjem,
the products must consist of at least 90 % clay.
izdelki morajo vsebovati najmanj 90 % gline.
These tests are set out in the draft legislation [30].
Ta merila so opisana v zakonodajnem predlogu [30].
It appears, therefore, that the criteria determining the choice of recipients are both objective and transparent.
Zato se zdi, da so merila, ki določajo izbiro prejemnikov, objektivna in pregledna.
Point 158(b) of the environmental aid guidelines
Točka 158(c) smernic za okoljsko pomoč
The requirement that in the absence of the reduction the tax would lead to a substantial increase in production costs will be regarded as fulfilled, as explained in footnote 55 to the guidelines, if the recipient is an ‘energy-intensive business’ as defined in Article 17(1)(a) of the Energy Taxation Directive, i.e. one where either the purchases of energy products and electricity amount to at least 3,0 % of the production value [31] or the national energy tax payable amounts to at least 0,5 % of the added value.
Zahteva, da mora okoljska dajatev brez znižanja povzročiti znatno povečanje proizvodnih stroškov, se bo štela za izpolnjeno, kot je pojasnjeno v opombi 55 k smernicam, če je prejemnik „energetsko intenzivna dejavnost“ iz člena 17(1)(a) Direktive o obdavčitvi energije, tj. gospodarski subjekt, pri katerem bodisi nabave energentov in električne energije znašajo najmanj 3,0 % proizvodne vrednosti [31] bodisi davki od energije na nacionalni ravni znašajo najmanj 0,5 % dodane vrednosti.
The Netherlands has submitted that brick producers belong to the group of energy-intensive users, because their energy costs amount to 20–30 % of their total production costs.
Nizozemska je navedla, da spadajo proizvajalci opeke v skupino energetsko intenzivnih uporabnikov, saj njihovi stroški energije znašajo od 20 – 30 % njihovih skupnih proizvodnih stroškov.
The Netherlands has not specified how the total production costs stand in proportion to the production value; but it can be assumed that in normal business circumstances, i.e. when goods are sold at a price above production costs, the production costs will be lower than the production value, because production value is linked to turnover and thus to the price of the product sold.
Nizozemska ni navedla, kakšno je razmerje med skupnimi proizvodnimi stroški in proizvodno vrednostjo, vendar se lahko predpostavlja, da so v običajnih pogojih poslovanja, tj. če se blago prodaja po ceni, ki je višja od proizvodnih stroškov, proizvodni stroški nižji od proizvodne vrednosti, ker je proizvodna vrednost povezana s prometom in tako s ceno prodanega izdelka.
Assuming that the business circumstances are normal, therefore, the share of energy costs in the production value will be lower than the share of energy costs in the production costs submitted by the Netherlands.
Ob predpostavki, da so pogoji poslovanja običajni, bi bil delež stroškov energije v proizvodni vrednosti manjši od deleža stroškov energije v proizvodnih stroških, ki jih je predložila Nizozemska.
And the production value will not be so far above production costs, it can also be assumed, as to drive the share of energy costs from 20–30 % when the denominator is production costs to below 3 % when the denominator is production value.
Ker proizvodna vrednost ne bi bila toliko višja od proizvodnih stroškov, se lahko tudi predpostavi, da se bo delež stroškov energije znižal z 20–30 %, če so imenovalec proizvodni stroški, na manj kot 3 %, če je imenovalec proizvodna vrednost.
The Commission consequently accepts that the undertakings in the Dutch ceramic industry are ‘energy-intensive businesses’ as defined in the aforementioned Directive, so that the requirement of a substantial cost increase in point 158(b) is fulfilled.
Zato se Komisija strinja, da so podjetja v nizozemski keramični industriji „energetsko intenzivna podjetja“, kot so opredeljena v navedeni direktivi, tako da je zahteva za znatno povečanje stroškov iz točke 158(b) izpolnjena.
The Commission is thus basing its assessment on the legal presumption in footnote 55 to the environmental aid guidelines.
Komisija zato svojo oceno utemeljuje na pravni domnevi iz opombe 55 k smernicam za okoljsko pomoč.
Turning to the criterion in point 158(c) of the environmental aid guidelines, detailed questions were asked in order to assess whether a substantial increase in production costs could be passed on to customers without resulting in a significant loss of sales.
V zvezi z merilom iz točke 158(c) smernic za okoljsko pomoč so bila zastavljena podrobna vprašanja, da bi se ocenilo, ali se znatno povečanje proizvodnih stroškov lahko prenese na kupce, ne da bi to povzročilo znatno zmanjšanje prodaje.