natgillin/translations-raw huggingface dataset:
Weaknesses of the business plan
Pomanjkljivosti poslovnega načrta
The interested party claims that the business plan of October 2006, which includes the shareholder loan, does not contain anything to show that the capital injections in 2003 and 2004 and the equity financing of the new wine cellar complied with the market economy investor principle.
Po mnenju zainteresirane stranke na podlagi oktobrskega poslovnega načrta iz leta 2006, ki vključuje tudi posojilo Partiarisches Darlehen, ni mogoče dokazati, da so bila sredstva iz let 2003 in 2004 ter financiranje z lastniškim kapitalom nove vinske kleti dodeljeni ob upoštevanju načela vlagateljice v tržnem gospodarstvu.
This statement is substantiated by the following comments:
Trditve so podkrepljene z naslednjimi točkami:
the business plan does not allow for quality and revenue fluctuations;
v poslovnem načrtu ni bila upoštevana možnost nihanja donosa in kakovosti;
the business plan assumes that the total volume produced can be sold (while 3 % must be deducted for shrinkage and quality risks);
poslovni načrt izhaja iz tega, da je mogoče prodati celotno proizvodnjo (medtem ko je treba v zvezi s kalom in tveganjem kakovosti uporabiti 3-odstotni odbitek);
the business plan does not reflect the risks associated with purchasing grapes, must and wine that result from market fluctuations;
tveganja, ki so povezana z dokupom grozdja, mošta in vina zaradi tržnih nihanj, v poslovnem načrtu niso zajeta;
the financing of such external purchases is not taken into account;
financiranje takšnih zunanjih dokupov ni upoštevano;
the business plan does not differentiate between the selling price for wine from own production and for wine from purchases (according to the interested party, wine from purchases should be included in the business plan with an average selling price of no more than EUR 5);
v poslovnem načrtu ni razlikovanja med prodajnimi cenami vin iz lastne proizvodnje in cenami vin iz dokupov (po mnenju zainteresirane stranke bi bilo treba v poslovnem načrtu za dokupljena vina uporabiti povprečno prodajno ceno največ 5 EUR);
the assumptions made for materials usage are unrealistic as they do not reflect the likely increases in the price of bottles;
domneve o plasmanu blaga niso bile realne, ker ne prikazujejo predvidenega gibanja cen za steklenice;
the interested party cannot see whether the financing of replacement investments is taken into account in the business plan in the form of depreciations.
zainteresirani stranki ni jasno, ali je bilo v poslovnem načrtu upoštevano financiranje naložb za nadomestitev z uporabo amortizacijskih zneskov.
The interested party states that the management and the wine shop of Hessische Staatsweingüter will remain in Kloster Eberbach, which is being restored.
Po navedbi zainteresirane stranke uprava in vinoteka družbe Hessische Staatsweingüter ostajata v samostanu Eberbach, ki bo prenovljen.
The interested party claims that the costs for this restoration are not included in the business plan.
Zainteresirana stranka očita, da stroški te prenove niso zajeti v poslovnem načrtu.
According to the interested party, cross-subsidisation through lower lease payments cannot be ruled out.
Po mnenju zainteresirane stranke ni mogoče izključiti, da bo navzkrižno subvencioniranje potekalo z nižjimi plačili najemnine.
The interested party further objects that private winegrowers will only be allowed to a limited extent to use the Kloster wine shop as a sales outlet.
Zainteresirana stranka poleg tega navaja, da bodo lahko zasebni vinogradniki vinoteko v samostanu uporabljali kot prodajno mesto samo v omejenem obsegu.
Derogation pursuant to Article 87 of the EC Treaty
Izjeme v skladu s členom 87 Pogodbe ES
The interested party claims that the Hessen government cannot invoke the following arguments to gain approval of the financial contributions as compatible aid pursuant to Article 87 of the EC Treaty:
Po mnenju zainteresirane stranke vlada dežele Hessen ne more uveljavljati naslednjih trditev, da bi dosegla odobritev njenih finančnih storitev kot združljivo pomoč v skladu s členom 87 Pogodbe ES:
Hessische Staatsweingüter is setting an example for private vineyards (the interested party contests this);
zgled za zasebno vinogradništvo, ki ga daje družba Hessische Staatsweingüter (očita zainteresirana stranka);
viticulture research by the state-owned research institution in Geisenheim (the interested party claims that this could also be done in cooperation with private companies);
opravljanje nalog raziskave vinogradništva s strani državnega raziskovalnega inštituta v Geisenheimu (po navedbi zainteresirane stranke se lahko to zgodi tudi v sodelovanju z zasebnimi podjetji);
need for conservation of the man-made landscape, in particular the steep-slope vineyards (according to the interested party only 20 % of all steep-slope vineyards in the region are managed by the state wineries).
nujnost ohranjanja kulturne krajine in predvsem strmih pobočij (po navedbi zainteresirane stranke se v državnih vinogradih v regiji obdeluje samo 20 % vseh strmih pobočij).
The Commission received comments from Germany by letter of 4 April 2007.
Komisija je 4. aprila 2007 prejela pripombo Nemčije.
They follow the structure of the comments submitted by the interested party and include arguments on four areas: the Hessen government as a market economy investor; the soundness of the business plan; the provision for the premises in the monastery Kloster Eberbach in the business plan and the irrelevance of the justifying reasons given for the compatibility of aid.
Pripomba je podobno razčlenjena kot pripomba zainteresirane stranke in vsebuje trditve, ki se nanašajo na štiri področja: vlada dežele Hessen kot vlagateljica v tržnem gospodarstvu; utemeljenost poslovnega načrta; nastanitev v samostanu Eberbach je v poslovnem načrtu upoštevana; neupoštevnost utemeljitvenih razlogov za združljivost pomoči.
In addition, information is given on the sale of land owned by the former state company [Landesbetrieb].
Poleg tega daje informacije o prodaji zemljišč nekdanje družbe Landesbetrieb.
The Hessen government acted like a market economy investor
Vlada dežele Hessen je delovala kot vlagateljica v tržnem gospodarstvu
According to the German authorities, the Hessen government acted like a market economy investor even during the phase leading up to the construction of the new wine cellar.
Po mnenju Nemčije je vlada dežele Hessen že pred novogradnjo vinske kleti delovala kot vlagateljica v tržnem gospodarstvu.
They claim that the arguments in the comments from the interested party are factually incorrect and have no legal bearing.
Trditve v pripombi zainteresirane stranke so stvarno napačne in pravno neupoštevne.
The German authorities base this statement on the following comments:
Nemčija za podkrepitev te trditve navaja naslednje:
the Land Hessen, as sole shareholder of the GmbH, appointed representatives of the Land to the supervisory board, in line with what every private investor would have done.
dežela Hessen kot edini družabnik GmbH je delegirala zastopnika dežele v nadzornem svetu, kar ustreza ravnanju vsakega zasebnega vlagatelja.
In addition, a representative from the private sector was included, thus providing outside technical expertise;
Poleg tega je bil v nadzorni svet sprejet zastopnik iz gospodarstva in torej zunanji strokovnjak;
the decision to relocate the wine business and to construct a new wine cellar was a purely commercial decision based on an analysis of possible strategic approaches;
odločitev o premestitvi centrale in izgradnji nove vinske kleti je bila sprejeta iz gospodarskih razlogov in je temeljila na analizi mogočih strateških pristopov;
the Hessen government has taken other average and even top private vineyards as the benchmark for its action, in line with the market economy investor principle (not other loss-making public vineyards, as claimed by the interested party).
vlada dežele Hessen se je ustrezno z načelom vlagateljice v tržnem gospodarstvu ravnala po drugih zasebnih povprečnih in celo vodilnih vinogradih (in ne, kot trdijo zainteresirane stranke, po drugih nedonosnih državnih vinogradih).
According to the German authorities, the economic development of the GmbH corresponds to the business plan.
Po mnenju Nemčije gospodarski razvoj GmbH ustreza poslovnemu načrtu.
There were no special earnings in 2005.
V letu 2005 ni bilo posebnih donosov.
Sales were up by EUR 500000 compared to forecasts. The other higher operating income came from insurance payments for damage caused by a flood but was offset by higher personnel and material expenditure linked to that damage.
Načrt prometa je bil presežen za 500000 EUR. Višje druge poslovne prihodke iz poravnav škode s strani zavarovalnic za škode zaradi poplav so pobrali višji stroški osebja in materialni stroški v zvezi s temi škodami.
According to the German authorities, despite bad harvests in both 2005 (21 % less than in 2004) and 2006 (32 % less than in 2004), the result for 2006 should correspond to the business plan.
Po navedbah Nemčije naj bi poslovni izid za leto 2006 kljub slabi letini v letih 2005 (21 % manj kot v letu 2004) in za leto 2006 (32 % manj kot v letu 2004) ustrezal poslovnemu načrtu.
According to the information provided, the two decisions under which the first tranches for the financing of the new wine cellar had been paid out were revoked and the whole amount of EUR 7,5 million was granted as a shareholder loan.
Na podlagi predloženih podatkov sta bila sklepa, v okviru katerih so bili izplačani prvi obroki za financiranje nove vinske kleti, preklicana in celotni znesek v višini 7,5 milijona EUR odobren kot posojilo Partiarisches Darlehen.
The amounts already paid out were retroactively included in the loan subject to the same conditions.
Že izplačani zneski so s povratno veljavnostjo pod istimi pogoji vključeni v posojilo.
The budget of the Land was amended accordingly.
Deželni proračun je bil ustrezno spremenjen.
The business plan is well founded
Poslovni načrt je utemeljen
According to the German authorities, the business plan is well founded and based on conservative realistic assumptions.
Po mnenju Nemčije je poslovni načrt utemeljen in temelji na konservativnih realnih predpostavkah.
This statement is substantiated by the following arguments:
Trditve so podkrepljene z naslednjimi točkami:
the production planning is based on average revenues from average harvests (allowing for good and bad harvests as well as for shrinkage).
načrtovanje proizvodnje temelji na povprečnih donosih pri povprečnih letinah (upoštevanje dobrih in slabih letin in kala).
The planned production output is below the average production output of vineyards in the Rheingau region;
Načrtovana proizvodnja je pod povprečno proizvodnjo vinogradov v Rheingauu;
the planning of purchases is well founded.
načrtovanje dokupov je utemeljeno.
The GmbH does not purchase wine but rather grapes, on the basis of lease and cultivation agreements.
GmbH na podlagi pogodb o zakupu in rabi zemljišč ne dokupi vina, ampak grozdje.
The cost of these purchases is given full consideration in the business plan.
Stroški teh dokupov so v poslovnem načrtu popolnoma upoštevani.
The quality and quantity risk corresponds exactly to the own production risk.
Tveganje kakovosti in količine natančno ustreza tveganju lastne proizvodnje.
The wine produced from grapes purchased under the lease and cultivation agreements can be marketed under the GmbH name and brand (bottled by the producer).
Vino, pridelano iz dokupljenega grozdja v okviru pogodb o zakupu in rabi zemljišča, je dovoljeno tržiti pod imenom in blagovno znamko GmbH (lastna polnitev).
The business plan does provide for the new wine cellar to temporarily be empty to some extent in the period 2007-2010;
Da bo nova vinska klet v letih 2007–2010 začasno delno nezasedena, je v poslovnem načrtu upoštevano;
the basic assumptions for calculating the material usage are correct.
izračun plasmana blaga temelji na primernih osnovnih predpostavkah.
Economies of scale and increased efficiencies will lead to cost reductions, already achieved in part in 2005/2006;
Postopno upadanje fiksnih stroškov in povečanje učinkovitosti bo privedlo do prihranka stroškov, ki bi ga bilo mogoče deloma uresničiti že v letih 2005/2006;
the business plan is based on realistic and conservative assumptions, as attested by KPMG.
kot je preverila družba KPMG, temelji poslovni načrt na realnih in konservativnih osnovnih predpostavkah.
The fact that Commerzbank is granting a commercial loan for part of the financing of the new wine cellar confirms the feasibility of the business plan;
Možnost uresničitve poslovnega načrta je potrjena s tem, da Commerzbank da na voljo poslovno posojilo za delno financiranje izgradnje vinske kleti;
the replacement investments are factored into the business plan as capital expenditure and depreciations.
naložbe za nadomestitev so v poslovnem načrtu upoštevane kot naložbe v osnovna sredstva in kot amortizacija.
Full provision is made in the business plan for the expenses for the premises in Kloster Eberbach
Strošek za nastanitev v samostanu Eberbach je v poslovnem načrtu popolnoma upoštevan
According to the information provided, the restoration of Kloster Eberbach, which will probably take more than 25 years, is not intended to be a financial asset to the GmbH but to preserve a cultural monument.
Na podlagi predloženih podatkov prenova samostana Eberbach, ki bo trajala predvidoma dlje kot 25 let, ni namenjena gospodarski podpori GmbH, ampak ohranjanju kulturnega spomenika.
The GmbH will rent premises for its administration and wine shop at market conditions.
GmbH bo prostore najela za nastanitev svoje uprave in vinoteke pod tržnimi pogoji.
No contract has been concluded so far between the GmbH and the foundation managing Kloster Eberbach.
Pogodba med GmbH in samostanom Eberbach še ni bila sklenjena.
Estimates of rental costs are included in the business plan.
Ocenjeni zneski najemnine so v poslovnem načrtu upoštevani.
The grounds cited by the complainant are immaterial
Utemeljitveni razlogi, ki jih je navedla zainteresirana stranka, so nepomembni
According to the information provided, the financing of the new wine cellar does not constitute aid within the meaning of Article 87(1) of the EC Treaty, because the Hessen government acted like a private investor.
Na podlagi predloženih podatkov financiranje nove vinske kleti ni pomoč v smislu člena 87(1) Pogodbe ES, ker je vlada dežele Hessen delovala kot zasebna vlagateljica.
The arguments which the complainant claims will be used by Hessen to justify a payment of aid are therefore not relevant to the case at hand.
Trditve, za katere zainteresirana stranka meni, da bi jih lahko dežela Hessen uporabila za utemeljitev morebitne pomoči, za ta primer zato niso pomembne.
Sale of land of former Landesbetrieb
Prodaja zemljišč nekdanje družbe Landesbetrieb
Furthermore, the German authorities informed the Commission that land worth EUR 2959675 which belonged to the former Landesbetrieb has been sold and the proceeds returned to the general budget of the Land Hessen.
Poleg tega je Nemčija obvestila Komisijo, da so bila zemljišča nekdanje družbe Landesbetrieb prodana za 2959675 EUR in da je bil izkupiček vrnjen v deželni proračun.
V. APPRAISAL OF THE AID
V. OCENA POMOČI
Applicability of State aid rules
Uporabnost pravil državne pomoči
Hessische Staatsweingüter produces and sells wine.
Družba Hessische Staatsweingüter se ukvarja s proizvodnjo in trženjem vina.
Article 71 of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine [6] states that Articles 87, 88 and 89 of the EC Treaty shall apply to the production of and trade in the products covered by it.
V skladu s členom 71 Uredbe Sveta (ES) št. 1493/1999 z dne 17. maja 1999 o skupni ureditvi trga za vino [6] je mogoče člene 87, 88 in 89 Pogodbe ES uporabiti za proizvodnjo in trgovino proizvodov, za katere velja ta uredba.
Therefore, the measures in question have to be examined in the light of State aid rules.
Zato je treba obravnavane ukrepe proučiti v zvezi s pravili za državno pomoč.
Presence of aid within the meaning of Article 87(1) of the EC Treaty
Izvajanje pomoči v smislu člena 87(1) Pogodbe ES
According to Article 87(1) of the EC Treaty, 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, in so far as it affects trade between Member States, is to be deemed incompatible with the common market.
Po členu 87(1) Pogodbe ES je državna pomoč ali kakršna koli vrsta pomoči iz državnih sredstev, ki z dajanjem prednosti nekaterim podjetjem ali proizvodnji posameznega blaga izkrivlja ali bi lahko izkrivljala konkurenco, nezdružljiva s skupnim trgom, če prizadene trgovino med državami članicami.
According to the case law of the Court of Justice, aid to an undertaking is deemed to affect trade between Member States where that undertaking operates in a market open to intra-Community trade [7].
V skladu s sodno prakso Sodišča Evropskih skupnosti lahko pomoč za podjetje vpliva na trgovino med državami članicami, če je to podjetje dejavno na trgu, ki spada v trgovino znotraj Skupnosti [7].
Hessische Staatsweingüter produces and sells wine and thus operates in a highly competitive international market [8].
Družba Hessische Staatsweingüter se ukvarja s proizvodnjo in trženjem vina in je zato dejavna na zelo visoko konkurenčnem mednarodnem trgu [8].
The measures in question use State resources (from the budget of the Land Hessen) and are selective, in so far as they favour one specific undertaking.
Zadevni ukrepi izhajajo iz državnih sredstev (proračuna dežele Hessen) in so selektivni, ker se nanašajo na določeno podjetje.
Consequently, it must be examined whether those measures conferred or confer an advantage on Hessische Staatsweingüter, which would distort competition and affect trade and thus constitute aid within the meaning of Article 87(1) of the EC Treaty.
Zato je treba preveriti, ali so zadevni ukrepi družbi Hessische Staatsweingüter omogočili ali ji omogočajo prednost, ki izkrivlja konkurenco in omejuje trgovanje, zaradi česar pomenijo pomoč v smislu člena 87(1) Pogodbe ES.
In order to assess whether the measure confers an advantage, the market economy investor principle (MEIP) has to be applied [9].
Pri presoji, ali posamezen ukrep daje prednost, je treba uporabiti načelo vlagateljice v tržnem gospodarstvu [9].
The investigation confirmed that the Land Hessen conferred an advantage on Hessische Staatsweingüter in covering its losses, so therefore the measure constitutes State aid within the meaning of Article 87(1) of the EC Treaty.
Preiskava je potrdila, da je dežela Hessen družbi Hessische Staatsweingüter s kritjem izgub zagotovila prednost, in zato sporni ukrep pomeni državno pomoč v smislu člena 87(1) Pogodbe ES.
It has to be examined whether Hessische Staatsweingüter, while managed as a department of the general administration of the Land Hessen (until the end of 1997) and later on as an undertaking of the Land Hessen, as a separate part of the general administration but still without a legal personality, could be regarded as an undertaking within the meaning of Article 87(1) of the EC Treaty.
Preveriti je treba, ali je bilo mogoče družbo Hessische Staatsweingüter šteti za podjetje v smislu člena 87(1) Pogodbe ES v času, ko jo je vodilo kameralistično gospodarsko vodstvo kot del splošne uprave dežele Hessen (do konca leta 1997) in nato kot družba Landesbetrieb, to pomeni kot ločen del splošne uprave, vendar še vedno brez pravne osebnosti.
It follows from the ruling of the Court in Case C-118/85 (Commission v Italy [10] that if a State carries on an economic activity then it is of no importance whether it carries out this activity by way of a distinct body or through a body forming part of the State administration, in order for this body to be considered a public undertaking.
Če država opravlja gospodarsko dejavnost, je v skladu s sodbo Sodišča v zadevi Komisija proti Italiji (C-118/85) [10] brez pomena, ali to dejavnost opravlja druga ustanova ali urad, ki spada v državno upravo, da je mogoče to ustanovo ali urad šteti za javno podjetje.
Therefore it can be concluded that in the period before 2003 Hessische Staatsweingüter could already be regarded as an undertaking within the meaning of Article 87(1) of the EC Treaty.
Zato ni mogoče sklepati, da je bila družba Hessische Staatsweingüter že pred letom 2003 podjetje v smislu člena 87(1) Pogodbe ES.
The limitation period shall begin on the day on which the unlawful aid is awarded to the beneficiary.
Ta rok začne teči z dnem, ko je nezakonita pomoč dodeljena upravičencu.
The Commission indicated in the opening decision that the first meeting held between the Hessen authorities and officials from DG AGRI on 26 January 2005 could be regarded as a measure interrupting the limitation period laid down in Article 15 of Regulation (EC) No 659/1999.
Komisija je v svoji odločitvi o sprožitvi postopka ugotovila, da je mogoče prvo srečanje med organi dežele Hessen in uradniki GD AGRI 26. januarja 2005 šteti za dogodek, ki je prekinil rok v skladu s členom 15 Uredbe (ES) št. 659/1999.
Neither the comments received from the interested party nor the comments received from Germany after the publication of the Commission decision to open the procedure question this preliminary finding.
Ta predhodna ugotovitev se ne izpodbija niti v pripombi zainteresirane stranke, prejeti po objavi odločitve Komisije o sprožitvi postopka, niti v pripombi Nemčije.
The Commission therefore maintains its view that the first meeting held between the Hessen authorities and officials from DG AGRI on 26 January 2005 was a measure interrupting the limitation period.
Komisija zato še vedno meni, da se je zaradi prvega srečanja med organi dežele Hessen in uradniki GD AGRI 26. januarja 2005 prekinil zastaralni rok.
The aid in question, which was continuously provided by the Land Hessen to cover the losses of Hessische Staatsweingüter, is therefore made up of the relevant grants made to the wineries under the system known as kameralistische Wirtschaftsführung in the years 1995-1997 (EUR 209520) and to the Landesbetrieb in the years 1998-2002 (EUR 332339), amounting to a total of EUR 541859 (see recital 22).
Sporno pomoč, ki jo je za neprekinjeno kritje izgub družbe Hessische Staatsweingüter odobrila dežela Hessen, tako sestavljajo pomembna nadomestila za vinarsko dejavnost pod kameralističnim gospodarskim vodstvom v obdobju 1995–1997 (209520 EUR) in nadomestila za družbo Landesbetrieb v obdobju 1998–2002 (332339 EUR), ki skupno znašajo 541859 EUR (glej recital 22).
In its letter of 20 December 2006 (K(2006) 6605 endg.), the Commission also found that the actual beneficiary of the past aid would seem to be the Betrieb gewerblicher Art [commercial enterprise].
Poleg tega je Komisija v dopisu z dne 20. decembra 2006 (C(2006) 6605 konč.) ugotovila, da je družba Betrieb gewerblicher Art dejanski upravičenec preteklih pomoči.
According to the German authorities, the Betrieb gewerblicher Art is the legal and economic successor to the Landesbetrieb Hessische Staatsweingüter, as it is the legal and economic owner of the fixed assets of Hessische Staatsweingüter and has to be regarded as the actual beneficiary of the past aid.
Po navedbah Nemčije je družba Betrieb gewerblicher Art pravni in gospodarski naslednik deželnega podjetja Hessische Staatsweingüter, ker je pravni in gospodarski lastnik osnovnih sredstev družbe Hessische Staatsweingüter, in je zato prava upravičenka preteklih pomoči.
The GmbH leases the operating immovable fixed assets from the Betrieb gewerblicher Art. The lease rates were fixed on the basis of two expert’s reports on the determination of the lease value [Pachtwertermittlungsgutachten], which were submitted by the Hessen authorities (see recital 28).
GmbH ima od družbe Betrieb gewerblicher Art v najemu nepremičnine, ki jih potrebuje za poslovanje. Najemnina je bila določena na podlagi dveh izvedenskih mnenj o vrednosti zakupa, ki so ju predložili organi dežele Hessen (glej recital 29).