natgillin/translations-raw huggingface dataset:
Denmark has referred to the Green Paper on market-based instruments for environment and related policy purposes [32], which the Commission presented as a starting point for the revision of the Energy Taxation Directive [33].
Danska se je sklicevala na Zeleno knjigo o tržnih instrumentih za namene okoljske politike in z njo povezanih politik [32], ki jo je Komisija predstavila kot izhodišče za revizijo Direktive o obdavčitvi energije [33].
In this context, it should be noted that the Green Paper is a reflection document inviting a debate on the options of a policy before the preparation of proposals, i.e. it is not a binding act.
S tem v zvezi je treba opozoriti, da je Zelena knjiga dokument, ki odpira razpravo o možnostih politike pred pripravo predlogov, torej ni zavezujoči akt.
In the Green paper, the Commission acknowledges the fact that the EU ETS and the Energy Taxation Directive, at least to some extent, target the same objective and states that overlaps should be avoided.
Komisija v Zeleni knjigi priznava dejstvo, da imata sistem EU ETS in Direktiva o obdavčitvi energije vsaj do določene mere enake cilje, ter izjavlja, da se je treba izogniti prekrivanjem.
With respect to energy taxation, that paper also raises the issue of multiple objectives behind energy taxation and suggests a split of energy taxation into a CO2 component and an energy-related component.
Ta knjiga v zvezi z obdavčitvijo energije izpostavlja tudi vprašanje več ciljev pri obdavčitvi energije in predlaga delitev obdavčitve energije na dva dela, za CO2 in energijo.
Logically, the CO2 component should not apply to installations under the EU ETS.
Logično je, da del za CO2 ne bi veljal za naprave v sistemu EU ETS.
Given that, in Denmark, the companies under the EU ETS are already exempted from the energy tax, they would pay no tax at all on the energy consumed in their production processes if the proposed measure was approved.
Glede na to, da so na Danskem podjetja v sistemu EU ETS že oproščena davka na energijo, ta v primeru, če bi bil predlagani ukrep sprejet, ne bi plačala nobenih davkov za energijo, porabljeno pri proizvodnih procesih.
Therefore, the Commission does not find that the measure proposed by Denmark is in line with the ideas of the abovementioned Green Paper.
Zato Komisija meni, da ukrep, ki ga je predlagala Danska, ni v skladu z zamislimi iz navedene zelene knjige.
If the relevant Community legislation were complied with, the principle behind the State aid rules on reductions of and exemptions from environmental taxes is to accept situations where the Community tax levels are respected, while taking a stricter approach in situations where the beneficiaries would be below the level playing field set by the minimum levels.
Skladno z ustrezno zakonodajo Skupnosti je načelo pravil glede državne pomoči o zmanjšanju in oprostitvi okoljskih dajatev sprejeti primere, v katerih je upoštevana davčna stopnja Skupnosti, in uporabiti strožji pristop v primerih, v katerih upravičenci ne dosegajo konkurenčnih pogojev, določenih z najnižjimi ravnmi.
This means that tax reliefs where the Community minima are respected can be approved without further analysis, while, on the contrary, tax reliefs going below these minima are regarded to be particularly distortive and the Commission therefore analyses in detail the necessity and proportionality of such aid.
To pomeni, da so lahko davčne oprostitve v primerih, ko so upoštevane najnižje stopnje Skupnosti, odobrene brez nadaljnje analize, medtem ko se davčne oprostitve, ki ne upoštevajo teh najnižjih stopenj, štejejo za posebej izkrivljajoče, zato Komisija podrobno analizira nujnost in sorazmernost takšne pomoči.
For this analysis, the Commission relies on information received from the Member States.
Pri tej analizi se Komisija zanaša na podatke, ki so jih posredovale države članice.
As regards the necessity of the aid, the Commission should according to point 158 of the EAG 2008 assess (1) whether the choice of beneficiaries is based on objective and transparent criteria, (2) whether there is a substantial increase in production costs and, if so, (3) whether this increase can be passed on to consumers without leading to important sales reductions (this can be proven by estimates of product price elasticity, lost sales and/or reduced profits for the companies or sectors concerned).
V zvezi z nujnostjo pomoči Komisija v skladu s točko 158 EAG 2008 oceni, ali (1) izbira upravičencev temelji na objektivnih in preglednih merilih, ali (2) je prišlo do bistvenega zvišanja proizvodnih stroškov in, če je, ali (3) je to zvišanje mogoče prenesti na potrošnike, ne da bi to vodilo do znatnega znižanja prodaje (to je mogoče dokazati z oceno cenovne prožnosti izdelka, izgubljene prodaje in/ali zmanjšanega dobička zadevnih podjetij ali sektorjev).
In the case at hand, the beneficiaries are indeed selected on the basis of objective and transparent criteria, namely the participation in the EU ETS.
V zadevnem primeru so upravičenci dejansko izbrani na podlagi objektivnih in preglednih meril, tj. sodelovanja v sistemu EU ETS.
As regards the second criteria, at least for the time being, all concerned companies are energy-intensive within the meaning of Article 17(1) of the Energy Taxation Directive, so these criteria can be presumed to be fulfilled.
V zvezi z drugim merilom so, vsaj za zdaj, vsa zadevna podjetja energetsko intenzivna v smislu člena 17(1) Direktive o obdavčitvi energije, zato se lahko to merilo šteje za izpolnjeno.
Information on decreasing turnovers and/or market shares of the concerned beneficiaries would have been valuable indications that the measure is necessary.
Podatki o zmanjšanju prometa in/ali deležev na trgu zadevnih upravičencev bi bili pomemben kazalec, da je ukrep potreben.
However, Denmark has not submitted that information.
Vendar Danska ni predložila teh informacij.
Instead, Denmark has submitted a list of all beneficiaries specifying their CO2 emissions for 2005, 2006 and 2007.
Namesto tega je Danska predložila seznam vseh upravičencev s podatki o njihovih emisijah CO2 za leta 2005, 2006 in 2007.
Some of them have decreased their emissions during the three-year period, while others instead have increased emissions during that period.
Nekateri so svoje emisije v obdobju treh let zmanjšali, ostali pa so jih v tem obdobju povečali.
The largest beneficiaries would be in the cement industry (where the tax base is approx. 2,8 million tonnes CO2 emissions per year), in the sugar industry (0,2 million tonnes per year) and in the oil refineries (0,1 million tonnes per year).
Največji upravičenci so v cementni industriji (kjer je osnova za davek približno 2,8 milijona ton emisij CO2 na leto), industriji sladkorja (0,2 milijona ton na leto) in rafinerijah nafte (0,1 milijona ton na leto).
Denmark has, thus, not proven that the fact that the two systems have been applicable in parallel has led to a substantial increase in production costs which cannot be passed on to the consumers without important sales reductions.
Danska tako ni dokazala, da je vzporedna uporaba dveh sistemov vodila do bistvenega zvišanja proizvodnih stroškov, ki ga ni mogoče prenesti na potrošnike brez znatnega znižanja prodaje.
The Commission can, therefore, not conclude that the proposed scheme is necessary.
Komisija zato ne more skleniti, da je predlagana shema potrebna.
With respect to the question of proportionality, each beneficiary must according to point 159 of the EAG 2008 fulfil one of the following criteria: (1) It must pay a proportion of the national tax which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
Glede na vprašanje sorazmernosti mora vsak upravičenec v skladu s točko 159 EAG 2008 izpolniti eno od naslednjih meril: (1) plačati mora del nacionalnih davkov, ki je na splošno enakovreden okoljski učinkovitosti vsakega posameznega upravičenca v primerjavi z učinkovitostjo, povezano z najučinkovitejšo tehniko v EGP.
The beneficiaries can benefit at most from a reduction corresponding to the increase in production costs from the tax, using the best performing technique and which cannot be passed on to customers; (2) it must pay at least 20 % of the national tax unless a lower rate can be justified; or (3) it can enter into agreements with the Member State whereby they commit themselves to achieve environmental objectives with the same effect as what would be achieved under points 1 or 2 or if the Community minima were applied.
Upravičenci imajo lahko največ koristi od zmanjšanja, ki ustreza zvišanju proizvodnih stroškov zaradi davka, z uporabo najučinkovitejše tehnike, in ki ga ni mogoče prenesti na potrošnike; (2) plačati mora vsaj 20 % nacionalnih davkov, razen če je lahko upravičena nižja stopnja, ali (3) lahko sklene sporazume z državo članico, s čimer se obveže, da bo dosegel okoljske cilje z enakim učinkom, kot bi bili doseženi v skladu s točko 1 ali 2 oziroma bi veljale najnižje stopnje Skupnosti.
In the case at hand, the Danish authorities have replied that they do not have the information on best performing technique and this is anyway not a requirement under the proposed measure.
V zadevnem primeru so danski organi odgovorili, da nimajo podatkov o najučinkovitejši tehniki in da predlagani ukrep ne vključuje te zahteve.
The second criterion is not fulfilled and paying 20 % of the national tax would in their case anyway lead to a tax rate which is far above the Community minima.
Drugo merilo ni izpolnjeno in plačevanje 20 % nacionalnega davka bi v njihovem primeru vodilo do veliko višje davčne stopnje, kot znašajo najnižje stopnje Skupnosti.
As regards the third criterion, some of the beneficiaries already have voluntary agreements under which they are allowed to pay a rate lower than the Community minima.
Glede tretjega merila so nekateri upravičenci že sklenili prostovoljne sporazume, v skladu s katerimi lahko plačujejo stopnjo, ki je nižja od najnižjih stopenj Skupnosti.
The idea under this measure would be to replace such agreements with the EU ETS.
Namen tega ukrepa je, da bi takšne sporazume nadomestil sistem EU ETS.
The EU ETS is in place independently of the proposed tax measure and, therefore, there is no additional effort required by Denmark in return for the proposed tax relief.
Sistem EU ETS je urejen neodvisno od predlaganega davčnega ukrepa, zato se od Danske ne zahteva dodatno prizadevanje v zameno za predlagano oprostitev davka.
In its decision to open the formal investigation procedure, the Commission invited Denmark to submit information on mechanisms that might be envisaged by the Danish authorities in order to ensure that exemptions would be granted only to those individual companies who have net costs from the EU ETS participation, and only covered these net costs.
Komisija je v odločitvi o sprožitvi formalnega postopka preiskave pozvala Dansko, naj predloži informacije o mehanizmih, ki bi jih danski organi lahko predvideli za zagotovitev, da bodo oprostitve odobrene samo tistim posameznim podjetjem, ki imajo neto stroške zaradi sodelovanja v sistemu EU ETS, in bodo pokrivale samo te neto stroške.
Such information could have given an indication whether the aid is proportionate, although the environmental logic of such an approach could be questioned, since companies that had to buy emission permits because they did not reduce their pollution would be favoured.
Te informacije bi lahko pokazale, ali je pomoč sorazmerna, čeprav bi lahko okoljsko logiko takšnega pristopa postavili pod vprašaj, saj bi imela prednost tista podjetja, ki so morala kupiti pravice za emisije, ker niso zmanjšala onesnaževanja.
In any event, the Danish authorities have neither demonstrated nor guaranteed that the exemptions would be limited to companies who have paid for emission allowances [34].
V vsakem primeru danski organi niso niti dokazali niti zagotovili, da bi bile oprostitve omejene na podjetja, ki so plačala za pravice do emisij [34].
Consequently, it has not been proven by the Danish authorities that the proposed aid is proportionate.
Posledično danski organi niso dokazali, da je predlagana pomoč sorazmerna.
As regards distortion of competition, companies in Denmark which are not covered by the EU ETS, as well as companies in other Member States, either respect the level playing field set by the Community minima or comply with the rules specified in the EAG 2008.
Glede izkrivljanja konkurence podjetja na Danskem, ki ne sodijo v sistem EU ETS, kot tudi podjetja v drugih državah članicah upoštevajo konkurenčne pogoje, ki so določeni z najnižjimi stopnjami Skupnosti, ali pa izpolnjujejo pravila, ki jih določa EAG 2008.
Therefore, the proposed exemption would increase competitiveness for EU ETS companies operating in Denmark and would, thus, unnecessarily distort competition with companies in other Member States.
Zato bi predlagani ukrep povečal konkurenčnost podjetij v sistemu EU ETS, ki delujejo na Danskem, in bi tako po nepotrebnem izkrivljal konkurenco s podjetji v drugih državah članicah.
Against that background, the Commission finds, based on the spirit of the EAG 2008, that the measure at hand cannot be regarded as compatible with Article 87(3)(c) of the EC Treaty.
V teh okoliščinah Komisija meni, da na podlagi EAG 2008 zadevnega ukrepa ni mogoče šteti za združljivega s členom 87(3)(c) Pogodbe ES.
Following the opening of the formal investigation procedure, the Commission received comments from third parties referring to the fact that the amounts of the exemptions or reductions in most cases are below the thresholds set out in Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid [35] (hereafter referred to as the ‘de minimis regulation’).
Po sprožitvi formalnega postopka preiskave je Komisija prejela pripombe tretjih strank, ki se nanašajo na dejstvo, da so zneski oprostitev ali zmanjšanj v večini primerov pod vrednostmi, določenimi v Uredbi Komisije (ES) št. 1998/2006 z dne 15. decembra 2006 o uporabi členov 87 in 88 Pogodbe ES pri pomoči de minimis [35] (v nadaljnjem besedilu: Uredba o pomoči de minimis).
If the Danish authorities would commit to ensuring that the de minimis rules were complied with in all cases, the aid measure would be deemed not to meet the criteria of Article 87(1) and could, thus, be implemented without being notified to the Commission.
Če bi se danski organi zavezali k zagotavljanju, da se bodo pravila de minimis upoštevala v vseh primerih, bi se za ukrep državne pomoči štelo, da ne izpolnjuje meril iz člena 87(1) in bi lahko bil izveden brez priglasitve Komisiji.
As the Commission pointed out in its decision to open the formal investigation procedure, the proposed scheme could be declared compatible with the common market if the harmonised minimum levels of the Energy Taxation Directive were respected.
Kot je Komisija poudarila v svoji odločitvi o sprožitvi formalnega postopka preiskave, bi predlagano shemo lahko razglasili za združljivo s skupnim trgom, če bi bile upoštevane usklajene najnižje ravni iz Direktive o obdavčitvi energije.
The concerns of the Commission in the same decision regarding the respect of the polluter-pays principle would also be removed if the beneficiaries would pay the Community minima.
Prav tako bi bili iz iste odločitve umaknjeni pomisleki Komisije glede načela onesnaževalec plača, če bi upravičenci plačevali najnižje stopnje Skupnosti.
In fact, energy tax reductions down to the Community minima are covered by Article 25 of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Article 87 and 88 of the Treaty (General Block Exemption Regulation) [36] and, thus, do not have to be notified to the Commission.
Zmanjšanja davka na energijo do najnižjih stopenj Skupnosti so zajeta v členu 25 Uredbe Komisije (ES) št. 800/2008 z dne 6. avgusta 2008 o razglasitvi nekaterih vrst pomoči za združljive s skupnim trgom z uporabo členov 87 in 88 Pogodbe (Uredba o splošnih skupinskih izjemah [36]), zato jih ni treba priglasiti Komisiji.
Article 7(4) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [37] sets out that the Commission can close the formal investigation procedure by means of a positive decision with conditions subject to which an aid may be considered compatible with the common market.
Člen 7(4) Uredbe Komisije št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [37] navaja, da lahko Komisija zaključi formalni postopek preiskave s pozitivno odločbo s pogoji, pod katerimi se pomoč lahko šteje za združljivo s skupnim trgom.
The compliance with such conditions shall be closely monitored.
Združljivost s takšnimi pogoji bo skrbno spremljana.
The Commission considers in the case at hand, that the aid can be authorised as long as the beneficiaries still pay at least the Community minimum tax levels applicable for each energy source, be it in the form of the CO2 tax or in the form of another energy tax.
Komisija v zadevnem primeru meni, da se pomoč lahko odobri, če upravičenci plačajo vsaj najnižje davčne stopnje Skupnosti, ki veljajo za vsak energetski vir, bodisi v obliki davka na CO2 ali drugega davka na energijo.
However, the Commission finds that, if the tax relief goes below these minima, the aid is incompatible with the EC Treaty and cannot therefore be implemented.
Vendar pa Komisija ugotavlja, da je v primeru, če oprostitev davka pade pod davčne stopnje Skupnosti, pomoč nezdružljiva s Pogodbo ES in je ni mogoče uveljaviti.
Under the conditions set out above, it is furthermore clear that the notified scheme would respect the Energy Taxation Directive and more particularly Article 17(1)(a) thereof.
Pod navedenimi pogoji je poleg tega jasno, da bi priglašena shema upoštevala Direktivo o obdavčitvi energije, zlasti člen 17(1)(a).
Indeed, all the beneficiaries are energy intensive within the meaning of this provision, and the minimum levels of taxation set out in the Directive are respected.
Vsi upravičenci so energetsko intenzivni v smislu te določbe in upoštevane so najnižje stopnje obdavčitve, določene v Direktivi.
The Commission finds that the proposed scheme ‘Modification of the CO2 tax on quota-regulated fuel consumption in industry’ constitutes State aid within the meaning of Article 87(1) of the EC Treaty.
Komisija ugotavlja, da predlagana shema „Sprememba davka na CO2 pri porabi goriva v industriji, ki se ureja s kvotami“ pomeni državno pomoč v smislu člena 87(1) Pogodbe ES.
Provided that all beneficiaries still pay a tax on each energy source which respects the Community minimum tax levels, the aid is declared compatible with Article 87(3)(c) of the EC Treaty.
Pod pogojem, da vsi upravičenci še vedno plačujejo davek na vsak energetski vir, ki upošteva najnižje davčne stopnje Skupnosti, je pomoč razglašena za združljivo s členom 87(3)(c) Pogodbe ES.
The part of the proposed scheme which leads to a tax level below the harmonised minima is incompatible with the EC Treaty,
Del predlagane sheme, ki vodi do davčne stopnje, nižje od najnižjih usklajenih stopenj, ni združljiv s Pogodbo ES –
As the proposed Danish scheme (Act No 464 of 9 June 2004) does not fall under Regulation (EC) No 1998/2006, it constitutes State aid which is only compatible with the common market under the condition that the concerned beneficiaries pay a tax on their respective energy consumption corresponding to at least the Community minimum taxation levels set out in Annex I of Directive 2003/96/EC.
Ker predlagana danska shema (Zakon št. 464 z dne 9. junija 2004) ne sodi v področje Uredbe (ES) št. 1998/2006, pomeni državno pomoč, ki je združljiva s skupnim trgom samo pod pogojem, da zadevni upravičenci plačajo davek na svojo porabo energije, ki ustreza vsaj najnižjim stopnjam obdavčitve Skupnosti, določenim v Prilogi I Direktive 2003/96/ES.
If Denmark wishes to implement the aid measure, it shall be amended accordingly.
Če Danska želi izvajati ukrep pomoči, ga je treba ustrezno spremeniti.
Denmark shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
Danska v dveh mesecih po uradnem obvestilu o tej odločbi obvesti Komisijo o ukrepih, ki jih je sprejela za uskladitev s to odločbo.
OJ C 274, 10.11.2006, p. 25.
UL C 274, 10.11.2006, str. 25.
The tax rate for electricity is based on the carbon content of coal since most power stations in Denmark are coal-fired.
Davčna stopnja za električno energijo temelji na deležu ogljika v premogu, saj je večina elektrarn na Danskem na premog.
State aid case NN 75/04 (OJ C 275, 8.11.2005, p. 4).
Zadeva v zvezi z državno pomočjo NN 75/2004, UL C 275, 8.11.2005, str. 4.
The definition used for identifying such ‘heavy processes’ is production processes where a CO 2 tax of DKK 50/tonne CO2 represents more than 3 % of the added value in the business and more than 1 % of the value of the production.
Takšen „težki proces“ je opredeljen kot proizvodni proces, pri katerem davek na CO 2, ki znaša 50 DKK/tono CO2, predstavlja več kot 3 % dodane vrednosti v podjetju in več kot 1 % vrednosti proizvodnje.
Both of these criteria have to be fulfilled.
Izpolnjeni morata biti obe merili.
State aid case N 317/A/04 (OJ C 226, 15.9.2005, p. 6).
Zadeva v zvezi z državno pomočjo N 317/A/2004, UL C 226, 15.9.2005, str. 6.
State aid case N 540/02 (OJ C 78, 1.4.2003, p. 3).
Zadeva v zvezi z državno pomočjo N 540/2002, UL C 78, 1.4.2003, str. 3.
However, potential surplus allowances from the new entrants reserve and allowances left over from discontinued installations may be subject to auctioning.
Vendar bodo lahko morebitna preostala dovoljenja iz rezerve za nove udeležence in dovoljenja, ki bodo ostala zaradi prenehanja obratovanja naprav, ponujena na dražbah.
In this category, Denmark includes businesses where the national tax payable amounts to at least 0,5 % of the added value and industry defined as ‘heavy process’ pursuant to the Danish Act on CO 2 (see footnote 4).
V to kategorijo Danska vključuje podjetja, pri katerih znašajo davki na nacionalni ravni najmanj 0,5 % dodane vrednosti, in industrijo, opredeljeno kot „težki proces“ v skladu z danskim zakonom o CO 2 (glej sprotno opombo 4).
State aid case C 46/06 (OJ C 55, 28.2.2008, p. 27).
Zadeva v zvezi z državno pomočjo C 46/2006, UL C 55, 28.2.2008, str. 27.
ECR II-3271, whereby the Court of First Instance’s judgment of 27 January 1998 in Case T-67/94 [1998] ECR II-1, was confirmed.
Recueil, str. II-3271, pri čemer je bila potrjena sodba Sodišča prve stopnje z dne 27. januarja 1998 v zadevi T-67/94, Recueil 1998, str. II-1.
See, for example, the judgment by the Court of 17 June 1999 in Case C-75/97, Belgium v Commission [1999] ECR I-3671, and of 8 November 2001 in Case C-143/99, Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke v Finanzlandesdirektion für Kärnten [2001] ECR I-8365.
Glej na primer sodbi Sodišča z dne 17. junija 1999 v zadevi C-75/97 (Belgija proti Komisiji), Recueil 1999, str. I-3671, in dne 8. novembra 2001 v zadevi C-143/99 (Adria-Wien Pipeline GmbH in Wietersdorfer & Peggauer Zementwerke GmbH proti Finanzlandesdirektion für Kärnten), Recueil 2001, str. I-8365.
In this context, Denmark refers to the judgment by the Court of 29 April 2004 in Case C-308/01, GIL Insurance et al., ECR I-4777, in particular point 68.
V zvezi s tem se Danska sklicuje na sodbo Sodišča z dne 29. aprila 2004 v zadevi C-308/01 (GIL Insurance in drugi), Recueil, str. I-4777, zlasti točko 68.
Commission Staff Working Paper of 24 October 2002 (SEC(2002) 1142).
Delovni dokument osebja Komisije z dne 24. oktobra 2002 (SEC(2002) 1142).
Council minutes of 3 April 2003, 8084/03 ADD 1, FISC 59.
Zapisnik Sveta z dne 3. aprila 2003, 8084/03 ADD 1, FISC 59.
See footnote 16.
Glej sprotno opombo 16.