natgillin/translations-raw huggingface dataset:
The Polish authorities also claimed that the planned deferral and payment in instalments of public-law liabilities of PLN 22,1 million (EUR 5,2 million) (item 28 in Table 4) should be treated as a de minimis measure.
Poljski organi so prav tako trdili, da je treba načrtovani odlog in obročno plačilo javnopravnih obveznosti v znesku 22,1 milijona PLN (5,2 milijona EUR) (točka 28 v tabeli 4) obravnavati kot ukrep de minimis.
The methodology used by the Polish authority to calculate the aid amount compares the interest rate applied to the deferral with the Commission reference rate.
Poljski organi so pri izračunu zneska pomoči uporabili metodologijo, s katero so obrestno mero, ki so jo uporabili za odlog, primerjali z referenčno obrestno mero Komisije.
The Polish authorities concluded that a measure is free of aid whenever the applied interest rate is higher than the reference rate.
Poljski organi so ugotovili, da ukrep ni pomoč, kadar se uporabi obrestna mera, ki je večja od referenčne mere.
This, according to the Polish authorities, is the case of the deferral of liabilities to the Social Insurance Fund, which amount to PLN 16,4 million (item 29 in Table 4).
Poljski organi so menili, da je to primer odloga obveznosti do Sklada socialnega zavarovanja v znesku 16,4 milijona PLN (točka 29 v tabeli 4).
Third, regarding the viability of the company, the Polish authorities claimed that the organisational restructuring had proved successful, as HSW had regained control of Dressta and would therefore be able to expand on the profitable North American market.
V zvezi s sposobnostjo preživetja družbe so poljski organi trdili, da je bilo organizacijsko prestrukturiranje uspešno, ker je družba HSW ponovno pridobila nadzor nad podjetjem Dressta in bi se lahko zato širila na dobičkonosni severnoameriški trg.
With regard to the requirement to limit distortions of competition, the Polish authorities maintained that the reduction in capacity from 1500 to 1200 machines was a valid compensatory measure.
Poljski organi so v zvezi z zahtevo po omejitvi izkrivljanja konkurence trdili, da je bilo zmanjšanje proizvodnih zmogljivosti s 1500 na 1200 strojev veljaven izravnalni ukrep.
Moreover, they also considered the sale of HSW’s subsidiaries to be a compensatory measure.
Poleg tega so kot izravnalni ukrep obravnavali tudi prodajo hčerinskih podjetij družbe HSW.
As regards the limitation of the aid to the minimum necessary, the Polish authorities provided a series of details on the amounts they considered to be an own contribution.
V zvezi z omejitvijo pomoči na najmanjši potrebni znesek so poljski organi predložili natančne podatke o zneskih, ki so jih obravnavali kot lastni prispevek.
To conclude, the Polish authorities claim in their observations that no State aid has been granted after accession or is planned.
Nazadnje poljski organi v svojih pripombah trdijo, da ni bila po pristopu dodeljena nobena državna pomoč in da se taka dodelitev tudi ne načrtuje.
In the event that the Commission were to conclude otherwise, they provide additional elements to support the conclusion that the State aid is compatible with the common market.
Če bi bile ugotovitve Komisije drugačne, bodo poljski organi zagotovili dodatne dokaze, da je državna pomoč združljiva s skupnim trgom.
With regard to the Commission’s doubts concerning separation between the military and civil production of HSW, the Polish authorities assured the Commission that the current system of cost accounting allowed for a clear separation of the costs of these two activities.
V zvezi z dvomi Komisije o ločitvi vojaške in civilne proizvodnje družbe HSW so poljski organi Komisiji zagotovili, da omogoča sedanji sistem stroškovnega računovodstva jasno ločevanje med stroški teh dveh vrst dejavnosti.
Comments on the decision of 10 October 2007
Pripombe v zvezi z odločbo z dne 10. oktobra 2007
The Polish authorities began by re-explaining why the changes in the restructuring plan had been notified so late, putting the blame on lengthy internal procedures.
Poljski organi so najprej ponovno pojasnili, da so bile spremembe načrta prestrukturiranja priglašene tako pozno zaradi dolgotrajnih notranjih postopkov.
Third, Poland argued that the debt-to-equity swap did not increase the overall aid amount approved.
Poleg tega je Poljska trdila, da se skupni znesek odobrene pomoči zaradi konverzije dolga v lastniški delež ni povečal.
Fourth, the Polish authorities claimed that the aid equivalent of the ARP loans which had been approved by the Commission in its decision of 20 December 2006 was too high, having been equated to the nominal value of those loans (even though Poland admitted that that it had not previously questioned this approach).
Poljski organi so prav tako trdili, da je pomoč, enaka znesku posojil ARP, ki jih je odobrila Komisija z odločbo z dne 20. decembra 2006, previsoka, ker je bila izenačena z nominalno vrednostjo navedenih posojil (čeprav je Poljska priznala, da prej ni imela pripomb v zvezi s tem pristopom).
Hence, even if the Commission were to decide that the debt-to-equity swap would increase the aid by the amount of the ARP loans, the aid amount should not exceed the nominal value of the loans already approved in the decision of 20 December 2006.
Tudi če bi Komisija sprejela odločitev, da bi se pomoč zaradi konverzije dolga v lastniški delež povečala za znesek posojil ARP, znesek pomoči ne bi smel presegati nominalne vrednosti posojil, ki so bila odobrena že z odločbo z dne 20. decembra 2006.
The Polish authorities explained that the company had paid PLN 22,9 million in interest on the ARP loans prior to the swap.
Poljski organi so pojasnili, da je družba plačala 22,9 milijona PLN v obrestih na posojila ARP pred konverzijo.
The remaining interest that HSW would have to pay if there were no debt-to-equity swap would therefore amount to PLN 21,2 million.
Ostale obresti, ki bi jih morala plačati družba HSW, če ne bi prišlo do konverzije dolga v lastniški delež, bi zato znašale 21,2 milijona PLN.
Furthermore, Poland claimed that the debt-to-equity swap met the market-economy creditor test and did not constitute State aid within the meaning of Article 87(1) of the EC Treaty.
Poleg tega je Poljska trdila, da je bil preskus upnika v tržnem gospodarstvu v zvezi s konverzijo dolga v lastniški delež uspešen, zato ta konverzija ni bila državna pomoč v smislu člena 87(1) Pogodbe ES.
Poland claimed that the ARP had taken into account the fact that HSW was becoming profitable and had assumed that the value of the acquired shares would increase in time.
Po mnenju Poljske je ARP upoštevala dejstvo, da je družba HSW začela delovati z dobičkom, in predvidevala, da se bo vrednost pridobljenih delnic postopno povečala.
In the remaining part of their submission, the Polish authorities argued that even if the Commission were to conclude that the restructuring plan had been modified significantly, the overall new restructuring package should be deemed compatible with the 2004 Guidelines and the modification should be approved pursuant to point 52 thereof.
V ostalih predloženih pripombah so poljski organi trdili, da bi moral novi paket za prestrukturiranje v celoti veljati za združljiv s smernicami iz leta 2004, pri čemer bi morala biti sprememba odobrena v skladu s točko 52 smernic, čeprav bi Komisija sprejela sklep, da je bil načrt prestrukturiranja znatno spremenjen.
Poland emphasised that the restructuring was, save for a few minor changes, being implemented in accordance with the February plan and that the criteria of viability, own contribution and avoidance of undue distortions of competition were respected.
Poljska je poudarila, da se je prestrukturiranje razen nekaj manjših sprememb izvedlo v skladu s februarskim načrtom, pri čemer so se upoštevala merila za sposobnost preživetja, lastni prispevek in izogibanje neupravičenemu izkrivljanju konkurence.
First, regarding the restoration of long-term viability, the Polish authorities stressed that the company had increased its production and focused on the more profitable sale of heavy machinery (in particular large bulldozers and pipelayers).
Najprej so poljski organi v zvezi s ponovno vzpostavitvijo dolgoročne sposobnosti preživetja poudarili, da je podjetje povečalo svojo proizvodnjo in se usmerilo k bolj donosni prodaji težkih strojev (zlasti velikih buldožerjev in strojev za polaganje cevi).
The company had doubled efficiency in terms of revenue per employee (from PLN 111000 per employee in 2002 to PLN 222000 per employee in 2007).
Družba je podvojila učinkovitost v smislu prihodka na zaposlenega (s 111000 PLN na zaposlenega leta 2002 na 222000 PLN na zaposlenega leta 2007).
Moreover, despite its exposure to exchange-rate risks HSW had achieved higher profitability indicators than envisaged in the February plan.
Poleg tega je družba HSW kljub izpostavljenosti tečajnim tveganjem dosegla večje kazalnike donosnosti, kot so bili predvideni v februarskem načrtu.
Moreover, all liquidity and solvency indicators were higher than originally forecast.
Prav tako so bili vsi kazalniki likvidnosti in plačilne sposobnosti večji od napovedanih.
Poland also emphasised that the company was now taking advantage of private financing, proving that the market believed in the viability and solvency of the company.
Poljska je prav tako poudarila, da družba zdaj izkorišča prednosti zasebnega financiranja, kar dokazuje, da so udeleženci na trgu prepričani v sposobnost preživetja in plačilno sposobnost družbe.
Lastly, Poland stressed the fact that HSW had become more efficient in reducing exposure to exchange-rate risks, as it now sought to purchase materials in the same currency as that in which its sales were recorded in the accounts.
Nazadnje je Poljska poudarila, da je družba HSW bolj učinkovita pri zmanjševanju izpostavljenosti tečajnim tveganjem, ker si prizadeva za nakup materialov v isti valuti, kot je valuta, v kateri knjiži prodajo v računovodske izkaze.
Own contribution to the restructuring
Lastni prispevek k prestrukturiranju
Second, Poland claimed that the restructuring costs had risen to PLN 469,1 million [11], mainly owing to delays in organisational restructuring.
Poljska je trdila, da so se stroški prestrukturiranja povečali na 469,1 milijona PLN [11] predvsem zaradi zamud pri organizacijskem prestrukturiranju.
However, as the company had managed to sell additional assets since the decision of 20 December 2006 was taken, its own contribution to the restructuring remained above 50 % (at 53,9 %).
Vendar je lastni prispevek družbe k prestrukturiranju ostal večji od 50 % (53,9 %), ker je uspela od sprejetja odločbe z dne 20. decembra 2006 prodati dodatna sredstva.
According to the Polish authorities, the own contribution consisted of revenue from the sale of fixed assets amounting to PLN 61,4 million, revenue from the sale of subsidiaries amounting to PLN 126,4 million, debt purchases on the market amounting to PLN 61,6 million and cancellation of civil-law liabilities amounting to PLN 3,5 million.
Poljski organi navajajo, da je lastni prispevek zajemal prihodek od prodaje osnovnih sredstev v znesku 61,4 milijona PLN, prihodek od prodaje hčerinskih podjetij v znesku 126,4 milijona PLN, nakupe dolgov na trgu v znesku 61,6 milijona PLN in preklic civilnopravnih odgovornosti v znesku 3,5 milijona PLN.
According to the Polish authorities, the company cannot even achieve a leading position on the domestic market, occupying […] and […] place depending on the product sold [12].
Po navedbah poljskih organov družba ne more pridobiti vodilnega položaja na domačem trgu, pri čemer zaseda […] in […] mesto glede na prodani izdelek [12].
According to Poland, the company’s share of the world market does not exceed [0-5] %.
Po navedbah Poljske delež družbe na svetovnem trgu ne presega [0–5] %.
In addition, Poland stressed the importance of the company for the entire region.
Poleg tega je Poljska poudarila pomembnost družbe za celotno regijo.
The Polish government gave the Commission assurances concerning the planned privatisation, giving the end of 2009 as the target date for completion of the privatisation procedure.
Poljska vlada je Komisiji zagotovila, da bo izvedla načrtovano privatizacijo, pri čemer je kot ciljni datum za končanje postopka privatizacije navedla konec leta 2009.
THE AID MEASURES
UKREPI POMOČI
The granting authorities are the Treasury, the Ministry of Science and Information Technology, the tax authorities, local authorities, the Social Insurance Fund (ZUS), the State Fund for the Rehabilitation of the Disabled (PFRON), Treasury offices and the Industrial Development Agency (the ARP).
Organi, ki so dodelili pomoč, so ministrstvo za finance, ministrstvo za znanost in informacijsko tehnologijo, davčni uradi, lokalni organi, Sklad socialnega zavarovanja (ZUS), Državni sklad za rehabilitacijo invalidov (PFRON), uradi ministrstva za finance in Agencija za industrijski razvoj (ARP).
Poland claims that some of the measures granted for HSW were connected with the protection of essential interests of national security.
Poljska je trdila, da so bili nekateri ukrepi, dodeljeni družbi HSW, povezanih z zavarovanjem bistvenih interesov nacionalne varnosti.
These measures totalled approximately PLN 19 million (EUR 4,5 million), granted before and after Poland’s accession to the European Union.
Ti ukrepi so skupno znašali približno 19 milijonov PLN (4,5 milijona EUR) ter so bili dodeljeni pred pristopom Poljske k Evropski uniji in po njem.
Invoking Article 296 of the EC Treaty, Poland claims that the provisions of the EC Treaty do not preclude Member States from taking measures they consider necessary to protect the essential interests of their security.
Poljska se sklicuje na člen 296 Pogodbe ES in trdi, da določbe iz Pogodbe ES ne izključujejo, da bi države članice sprejemale ukrepe, ki so po njihovem mnenju potrebni za zavarovanje bistvenih interesov njihove varnosti.
The most significant measures granted before accession to the non-military part of HSW were two loans by the ARP, which together amounted to PLN 75 million (EUR 17,8 million).
Najpomembnejša ukrepa, ki sta bila dodeljena nevojaškemu delu družbe HSW pred pristopom, sta bili dve posojili ARP v znesku 75 milijonov PLN (17,8 milijona EUR).
Another important measure is the capital injection by the State Treasury of PLN 40 million (EUR 9,5 million) for the subsidiary HSW — Trading Sp. z o.o.
Naslednji pomemben ukrep je dokapitalizacija hčerinskega podjetja HSW–Trading Sp. z o.o., ki jo je financiralo ministrstvo za finance v znesku 40 milijonov PLN (9,5 milijona EUR).
PLN 27,9 million (EUR 6,6 million) in the form of a debt write-off was granted on the basis of the amended Act of 30 October 2002 on State aid for enterprises of special significance for the labour market (see Table 3 below).
Znesek 27,9 milijona PLN (6,6 milijona EUR) je bil dodeljen v obliki odpisa dolga na podlagi spremenjenega Zakona z dne 30. oktobra 2002 o državni pomoči za podjetja s posebno pomembnostjo za trg dela (glej tabelo 3).
Restructuring under this legislation was supervised by the President of the ARP and based on a restructuring decision within the meaning of Articles 10(1)(4) and 19 of this Act (hereafter ‘the restructuring decision’).
Prestrukturiranje v skladu s tem zakonom je nadzoroval predsednik ARP, temeljilo pa je na odločbi o prestrukturiranju iz člena 10(1)(4) in člena 19 navedenega zakona (v nadaljnjem besedilu: odločba o prestrukturiranju).
Such a restructuring decision, approving a restructuring plan of HSW in the form it took at that time and allowing restructuring of public-law liabilities, was issued on 29 April 2005 and amended on 17 June 2005.
Takšna odločba o prestrukturiranju, ki je odobrila načrt prestrukturiranja družbe HSW v obliki iz navedenega obdobja ter omogočila prestrukturiranje javnopravnih obveznosti, je bila izdana 29. aprila 2005 in spremenjena 17. junija 2005.
The principal change in the November plan consisted of allowing the debt-to-equity swap: rather than HSW reimbursing two loans granted to it before accession in 2003 and 2004 by the ARP (see Table 2, items 8 and 15) and the interest on these loans, the ARP decided to swap the nominal value of the debt for equity (items 30 and 31 in Table 4).
Glavna sprememba novembrskega načrta je bila, da se je dovolila konverzija dolga v lastniški delež: namesto da bi družba HSW povrnila dolgova, ki ju je pred pristopom leta 2003 in 2004 odobrila ARP (glej točki 8 in 15 v tabeli 2), in obresti v zvezi s tema dolgovoma, bo ARP zamenjala nominalno vrednost dolga za lastniški delež (točki 30 in 31 v tabeli 4).
As a result HSW, rather than having to reimburse PLN 97,1 million (the original two loans totalling PLN 75 million plus PLN 22,1 million in non-reimbursed interest), issued shares worth PLN 75 million which were acquired by the ARP (according to Poland the swap was implemented on 2 July 2007).
Zato je družba HSW, namesto da bi povrnila 97,1 milijona PLN (prvotni posojili v skupnem znesku 75 milijonov PLN in 22,1 milijona PLN v obliki nepovrnjenih obresti), izdala delnice v vrednosti 75 milijonov EUR, ki jih je pridobila ARP (po navedbah Poljske je bila konverzija izvedena 2. julija 2007).
The different State aid measures for HSW notified to the Commission and corrected in the light of additional information provided by Poland are presented in the following Tables.
Različni državni ukrepi za družbo HSW, priglašeni Komisiji in popravljeni v smislu dodatnih informacij, ki jih je zagotovila Poljska, so navedeni v naslednjih tabelah.
Aid granted before 30 April 2004
Pomoč, dodeljena pred 30. aprilom 2004
Stated date of agreement or decision
Navedeni datum sporazuma ali odločbe
Arrangement of instalment payments of VAT for December 2002
Dogovor o obročnem plačilu DDV za december 2002
Arrangement of instalment payments of VAT for March 2003
Dogovor o obročnem plačilu DDV za marec 2003
Arrangement of instalment payments of VAT for May 2003
Dogovor o obročnem plačilu DDV za maj 2003
Arrangement of instalment payments of PIT for March 2003
Dogovor o obročnem plačilu progresivnega davka na dohodek za marec 2003
Arrangement of instalment payments of PIT for May 2003
Dogovor o obročnem plačilu progresivnega davka na dohodek za maj 2003
Social Insurance Institution (ZUS). Rzeszów Branch
Ustanova za socialno zavarovanje (ZUS), izpostava v Rzeszówu
Arrangement of instalment payments of contributions for June - October 2002
Dogovor o obročnem plačilu prispevkov za obdobje junij–oktober 2002
Industrial Development Agency (ARP)
Agencija za industrijski razvoj (ARP)
Arrangement of instalment payments of VAT for June 2002
Dogovor o obročnem plačilu DDV za junij 2002
Deferral of payment date of PIT instalment for July 2002
Odlog plačila obroka progresivnega davka na dohodek za julij 2002
Arrangement of instalment payments of VAT for August 2002
Dogovor o obročnem plačilu DDV za avgust 2002
District Office in Nisko
Okrožni urad Nisko
Ministry of the Treasury
Ministrstvo za finance
Increase of initial capital
Povečanje ustanovnega kapitala
Ministry of Science and Information Technologies
Ministrstvo za znanost in informacijsko tehnologijo
District Office in Stalowa Wola
Okrožni urad v Stalowi Woli
Podkarpackie Treasury Office
Urad ministrstva za finance v provinci Podkarpackie
Write-off of VAT debt
Odpis zaostalih plačil DDV
Stalowa Wola City Council
Mestni svet Stalowe Wole
Write-off of real-estate tax debt
Odpis zaostalih plačil davka na nepremičnine
Write-off of unpaid contributions and interest
Odpis neplačanih prispevkov in obresti
Aid granted after 30 April 2004 on the basis of the amended Act of 30 October 2002 on State aid for enterprises of special significance for the labour market
Pomoč, dodeljena po 30. aprilu 2004, na podlagi spremenjenega Zakona z dne 30. oktobra 2002 o državni pomoči za podjetja s posebno pomembnostjo za trg dela
Date of transfer of assets and liabilities to the Operator
Datum prenosa sredstev in obveznosti na operaterja
Type of restructured claims
Vrsta prestrukturiranih terjatev
Restructuring of VAT and PIT claims
Prestrukturiranje terjatev za DDV in progresivni davek na dohodek
Aid amount not specified by the Polish authorities
Poljski organi niso navedli zneska pomoči
Restructuring of claims in respect of environmental charges and interest
Prestrukturiranje terjatev v zvezi z okoljskimi dajatvami, skupaj z obrestmi
Restructuring of claims in respect of social insurance (ZUS) contributions. including interest and extension charges
Prestrukturiranje terjatev v zvezi s prispevki za socialno zavarovanje (ZUS), vključno z obrestmi in stroški za podaljšanje
Rescheduling of claims in respect of contributions to the State Fund for the Rehabilitation of the Disabled. (PFRON) and interest
Prestavitev terjatev v zvezi s prispevki v Državni sklad za rehabilitacijo invalidov (PFRON), skupaj z obrestmi
Restructuring of claims in respect of real-estate tax due to the Stalowa Wola City Council for September 2002 to June 2003
Prestrukturiranje terjatev v zvezi z davkom na nepremičnine, ki se plačuje mestnemu svetu Stalowa Wola, od septembra 2002 do junija 2003
Sum 2
Skupaj 2
Aid granted after 30 April 2004
Pomoč, dodeljena po 30. aprilu 2004
Alleged date of disbursement of aid
Domnevni datum izplačila pomoči
Different authorities
Različni organi
Debt-to-equity swap (see measure 8 in table 2)
Konverzija dolga v lastniški delež (glej ukrep 8 v tabeli 2)
Debt-to-equity swap (see measure 15 in Table 2)
Konverzija dolga v lastniški delež (glej ukrep 15 v tabeli 2)
Measures granted and planned
Odobreni in načrtovani ukrepi
Category of measure
Kategorija ukrepa
Restructuring aid granted prior to 30 April 2004
Pomoč za prestrukturiranje, dodeljena pred 30. aprilom 2004
Restructuring aid granted on the basis of the amended Act of 30 October 2002 on State aid for enterprises of special significance for the labour market
Pomoč za prestrukturiranje, dodeljena na podlagi spremenjenega Zakona z dne 30. oktobra 2002 o državni pomoči za podjetja s posebno pomembnostjo za trg dela
Deferral of public-law liabilities — Measures claimed as de minimis by Poland [16]
Odlog javnopravnih obveznosti – ukrepi, za katere je Poljska ugotovila, da so pomoč de minimis [16]
Deferral of public-law liabilities by the Social Insurance Institution (ZUS) [17]
Odlog javnopravnih obveznosti s strani Ustanove za socialno zavarovanje (ZUS) [17]
Debt-to-equity swap — granted on 2 July 2007 by the ARP
Konverzija dolga v lastniški delež – dodelila ARP 2. julija 2007
As some of the events relevant for the present case took place before Poland’s accession to the European Union on 1 May 2004, the Commission must first determine whether it is competent to act with regard to the measures in question.
Ker so se nekateri dogodki, ki so pomembni za to zadevo, zgodili pred pristopom Poljske k Evropski uniji 1. maja 2004, mora Komisija najprej ugotoviti, ali je pristojna za ukrepanje v zvezi z zadevnimi ukrepi.
Measures that were put into effect before accession and are not applicable after accession cannot be examined by the Commission either under the interim mechanism procedure, governed by Annex IV, paragraph 3 of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union, or under the procedures laid down in Article 88 of the EC Treaty.
Za ukrepe, ki so začeli veljati pred pristopom in ne veljajo po pristopu, Komisija ne more preveriti, ali so skladni s postopkom začasnega mehanizma iz točke 3 Priloge IV k Pogodbi o pristopu Češke republike, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške k Evropski uniji oziroma ali so skladni s postopki iz člena 88 Pogodbe ES.
Neither the Accession Treaty nor the EC Treaty requires or empowers the Commission to review these measures.
Pristopna pogodba in Pogodba ES od Komisije ne zahtevata ali jo ne pooblaščata, da pregleda te ukrepe.
However, measures put into effect after accession constitute new aid and fall within the competence of the Commission under the procedure laid down in Article 88 of the EC Treaty.
Vendar so ukrepi, ki so začeli veljati po pristopu, nova pomoč, za katero je v skladu s postopkom iz člena 88 Pogodbe ES pristojna Komisija.