natgillin/translations-raw huggingface dataset:
Consequently, the Commission must revoke the 2000 Decision in accordance with Article 9 of the Procedural Regulation, which states that ‘the Commission may revoke a decision …, after having given the Member State concerned the opportunity to submit its comments, where the decision was based on incorrect information provided during the procedure which was a determining factor for the decision.
Zato mora Komisija Odločbo 2000 razveljaviti na podlagi člena 9 Postopkovne uredbe, v katerem je določeno, da lahko „Komisija […] razveljavi odločbo […], potem ko je zadevni državi članici omogočila, da predloži svoje pripombe, če je odločba temeljila na napačnih podatkih, ki so bili pridobljeni med postopkom in so bili odločilen dejavnik pri sprejetju te odločbe.
Before revoking a decision and taking a new decision, the Commission shall open the formal investigation procedure pursuant to Article 4(4)’.
Preden Komisija prekliče odločbo in sprejme novo, sproži formalni postopek preiskave na podlagi člena 4(4).“
In their e-mail of 16 March 2006, the French authorities argued that the elements to be taken into account from both an industrial and an aid standpoint did not entail any substantial overturning of the broad logic of the 2000 Decision and that a new decision on the matter would have a limited impact on how it turned out.
V elektronskem dopisu z dne 16. marca 2006 so francoski organi menili, da elementi, ki jih je treba upoštevati na industrijski ravni in ravni pomoči ne pomenijo bistvenega pretresa splošne logike Odločbe 2000 ter da bo nova odločba glede tega spisa omejeno vplivala na njegov razvoj.
In the same e-mail, they stated that they accepted the procedure as set out in Article 9 of the Procedural Regulation, which requires the Commission, after opening the formal investigation procedure provided for in Article 88(2) of the EC Treaty, to first revoke the 2000 Decision and then take a new decision replacing it in the light of the corrected information provided.
V istem dopisu so francoski organi navedli, da sprejemajo postopek, kot je opredeljen v členu 9 Postopkovne uredbe, s katerim je Komisiji najprej naložena razveljavitev in nato sprejetje nove odločbe, ki bo nadomestila Odločbo 2000 in v kateri bodo upoštevani popravljeni podatki, ki so bili Komisiji predloženi po formalnem začetku postopka iz člena 88(2) Pogodbe ES.
The Commission did not receive any comments from interested parties.
Komisija od zainteresiranih strank glede tega ni prejela pripomb.
E-mail of 2 June 2006
Elektronski dopis z dne 2. junija 2006
France submitted comments on the decision to open the procedure by e-mail dated 2 June 2006.
Francija je pripombe glede odločitve o začetku postopka predložila z elektronsko pošto z dne 2. junija 2006.
It explained that the Commission had been informed of changes to the industrial project in the light of altered market conditions, and also of changes in the original aid estimate.
Pojasnila je, da je bila Komisija obveščena o spremembah v industrijskem projektu zaradi spremenjenih razmer na trgu in tudi o spremembah prvotne ocene pomoči.
When the 2000 Decision monitoring reports were being drawn up, the French authorities had taken the opportunity to review all the information on which the decision was based.
Ob pripravi poročil o spremljanju Odločbe 2000 so francoski organi ponovno preučili vse podatke, na podlagi katerih je bila sprejeta ta odločba.
During that review, the French authorities had discovered that two elements in relation to the aid affected the information originally transmitted to the Commission, namely:
Ob ponovni preučitvi so francoski organi ugotovili, da so se zaradi dveh elementov glede pomoči spremenili podatki, ki so bili sprva predloženi Komisiji:
the estimate of the business tax exemption needed to be revised,
treba je bilo spremeniti oceno oprostitve od poslovnega davka,
the method of calculating the net grant equivalent also needed revising to take account of the actual investment allocation (land, buildings and equipment) and of the impact of taxation on all the aid — something which had not been done when the aid was notified.
prav tako je bilo treba spremeniti metodo izračuna NED, saj je bilo treba upoštevati dejansko porazdelitev naložb (zemljišča, zgradbe in oprema) in vpliv obdavčitve na celotno pomoč, kar ob priglasitvi ni bilo storjeno.
In 2000, when the project support file was being compiled, the business tax exemption scheme applied to a basis consisting of the rental value of any tangible fixed assets (land, buildings, fixtures and fittings, physical equipment, furniture, etc.) and a portion of the amount of any wages and fees paid.
Leta 2000, ko je bil izdelan spis za podporo projektu, se je shema oprostitve od poslovnega davka nanašala na davčno osnovo, sestavljeno iz najemne vrednosti opredmetenih osnovnih sredstev (zemljišč, zgradb, inventarja, materialne opreme, premičnin itd.) ter dela zneska izplačanih plač in osebnih prejemkov.
As from 2003, a reform of the business tax arrangements meant that wages were no longer included in the tax basis.
Z letom 2003 je bila uveljavljena reforma poslovnega davka, na podlagi katere se plače ne upoštevajo več v davčni osnovi za ta davek.
Since then, the business tax has been based solely on fixed assets.
Od tega leta naprej poslovni davek temelji le še na osnovnih sredstvih.
France explained that the business tax exemption had originally been the subject of a clerical error following the calculation of the various hypotheses as to the timetable for implementing the industrial project.
Francija pojasnjuje, da je pri oprostitvi od poslovnega davka prišlo do stvarne napake že na začetku, in sicer ob izračunu različnih predpostavk glede časovnega poteka izvedbe industrijskega projekta.
The original estimate had not been corrected until 2005 owing, firstly, to the fact that various departments were involved in compiling and administering the file and, secondly, to the time delay in the effect of the exemption.
Prvotna ocena ni bila popravljena pred letom 2005, ker so po eni strani pri izdelavi in vodenju spremnih listin sodelovale različne službe, po drugi strani pa zaradi časovnega zamika, kar zadeva učinek te oprostitve.
The checks carried out had induced the French authorities to inform the Commission of the re-evaluation of the original estimate in 2005.
Po opravljenih preverjanjih so francoski organi leta 2005 Komisijo obvestili o spremembi prvotne ocene.
Subsequent information
Naknadni podatki
By letter dated 12 September 2007, the Commission requested additional information in order to clarify the details of the project and of the calculation of the aid granted.
Komisija je z dopisom z dne 12. septembra 2007 zahtevala dodatne podatke za razjasnitev podrobnosti projekta in izračuna dodeljene pomoči.
The aid linked to job creation had been recalculated from 2006 to allow for fewer jobs being created than planned.
Pomoči v zvezi z ustvarjanjem delovnih mest so bile preračunane od leta 2006 naprej, da bi se tako upoštevalo manjše število ustvarjenih delovnih mest od predvidevanj.
The total amount of aid granted is EUR 17106280 (EUR 12985610 at net present value), corresponding to an aid intensity of 8,65 % NGE.
Višina dodeljenih pomoči skupaj znaša 17106280 EUR (neto sedanja vrednost 12985610 EUR), kar se ujema z intenzivnostjo pomoči v višini 8,65 % NED.
France thus acknowledges having anticipated payment of the final instalment of 25 % of the aid, but this was due to errors in calculating the business tax exemption.
Francija torej priznava, da je prezgodaj izplačala zadnjo 25-odstotno tranšo pomoči, vendar je tak položaj posledica napak pri izračunu oprostitve od poslovnega davka.
The French authorities assert that at no time have they sought to usurp the Commission’s prerogatives.
Francoski organi trdijo, da niso želeli nikoli posegati v posebne pravice Komisije.
In view of the changes (fewer jobs created than planned), some of the planned aid has had to be revised downwards.
Zaradi sprememb (manj ustvarjenih delovnih mest, kot je bilo predvideno) je bilo treba nekatere pomoči zmanjšati.
To the total of EUR 498716 still to be paid, there must be added EUR 228673 of aid from the Conseil Général, which brings to EUR 727389 the amount to be taken into account pending the Commission’s Decision authorising payment of the final instalment.
Skupnemu znesku 498716 EUR, ki ga je treba še izplačati, je treba dodati 228673 EUR pomoči departmajskega sveta (Conseil général), s čimer se znesek, ki za izplačilo čaka na odločitev Komisije o odobritvi zadnje tranše, poveča na 727389 EUR.
France explains that only PGF enjoyed business tax exemption in respect of its Seingbouse establishment during the period 2001-05 (IGCF did not enjoy such exemption during that period).
Francija pojasnjuje, da je bila le družbi PGF priznana oprostitev od poslovnega davka za ustanovo v Seingbousu za obdobje 2001–2005 (družbi IGCF za zadevno obdobje ni bila priznana taka oprostitev).
The aid which PGF received by way of the exemption provided for in Article 1465 of the General Tax Code is equal to the difference between the tax actually paid by the company and the tax it would have paid had there been no exemption, the amounts taken into account being the net amounts after application, where appropriate, of the value-added ceiling [18].
Pomoč, priznana družbi PGF na podlagi oprostitve, ki je določena s členom 1465 Splošnega davčnega zakonika, je enaka razliki med prispevkom, ki ga je družba dejansko plačala, in prispevkom, ki bi ga zadevna družba plačala, če ne bi bila upravičena do oprostitve; upošteva se neto vrednost teh zneskov po uporabi – če je to primerno – najvišje vrednosti glede na dodano vrednost [18].
The amount in question comes to EUR 986170 (business tax exemption granted to PGF’s Seingbouse establishment for the years 2001 to 2005).
Višina tega zneska je 986170 EUR (oprostitev od poslovnega davka, priznana ustanovi družbe PGF v Seingbousu, kar zadeva plačilo davkov v obdobju med letoma 2001 in 2005).
The French authorities state that they cannot explain the error made in 2005 in respect of the amount then overestimated otherwise than by the existence of a misunderstanding between two government departments over the nature of the information to be produced within the framework of the annual report and, it would appear, of confusion between the relief stemming from the ceiling (general measure) and the exemption (aid measure).
Francoski organi trdijo, da napake iz leta 2005 glede zneska, ki je bil takrat precenjen, ni mogoče pojasniti drugače kot z nesporazumom med dvema državnima službama o naravi podatkov, ki jih je treba predložiti v okviru letnega poročila, ter – kot se zdi – nejasnostjo, kar zadeva znižanje, ki izhaja iz določitve najvišjega zneska (splošni ukrep), in oprostitev (ukrep pomoči).
France has recalculated the net grant equivalent for the aid elements taken both together and separately, using the current discount rate of 5,70 %.
Francija je vnovič izračunala NED za vse elemente pomoči skupaj in vsakega posebej, pri čemer je upoštevala veljavno diskontno stopnjo, to je 5,70 %.
Each of the aid elements (apart from the aid for the land, which is not subject to tax) has been apportioned between buildings (19,24 %) and equipment (78,82 %).
Vsak od elementov pomoči (razen pomoči za zemljišče, ki ni obdavčena) se je porazdelil med zgradbe (za 19,24 %) in opremo (za 78,82 %).
This apportionment is based once more on the reality of the investment on the ground, whereas at the time of the notification the calculation was made using a standard distribution of the aid basis (5 % land, 50 % buildings, 45 % equipment).
Tudi ta porazdelitev temelji na dejanskih naložbah, medtem ko je bil ta izračun ob priglasitvi izdelan na podlagi tipske porazdelitve osnove za odmero pomoči (5 % za zemljišče, 50 % za zgradbe in 45 % za opremo).
Next, the annual integrated share of the aid is calculated, for each of the aid elements, on the basis of the depreciation period (20 years for the building and seven years for the equipment).
Nato se za vsak element pomoči izračuna vključen letni delež pomoči glede na dobo amortizacije (20 let za zgradbe in 7 let za opremo).
The results of these calculations are set out in the table below:
Rezultati teh izračunov so prikazani v spodnji tabeli.
Aid measure
Ukrep pomoči
(in EUR, nominal value)
(v EUR, nominalna vrednost)
(in EUR, NGE)
(v EUR, NED)
PAT (and FIL)
PAT (in FIL)
Aid for land purchase
Pomoč pri nakupu zemljišča
Real estate development
Ureditev nepremičnin
of which Conseil régional
delež regijskega sveta (Conseil régional)
of which Conseil général
delež departmajskega sveta
of which District
delež okrožja
of which State (FIBM)
delež države (FIBM)
Business tax exemption
Oprostitev od poslovnega davka
ASSESSMENT
OVREDNOTENJE POMOČI
The 2000 Decision contains a full assessment of the notification.
Odločba 2000 vključuje izčrpno ovrednotenje priglasitve.
The assessment in the 2000 Decision is reproduced in the present Decision with the exception of the elements that must be corrected in the light of the information submitted by France on 13 January 2005, which formed the subject matter of the opening decision of 26 April 2006, and of the information subsequently submitted to the Commission.
V tej odločbi je povzeto ovrednotenje iz Odločbe 2000, razen elementov, ki jih je treba popraviti na podlagi podatkov, ki jih je predložila Francija 13. januarja 2005 in zaradi katerih je bila sprejeta odločitev o začetku postopka 26. aprila 2006, ter podatkov, ki so bili Komisiji predloženi pozneje.
Applicable guidelines
Upoštevne smernice
Consequently, the Commission considers that the present project falls within the scope of the 1998 MSF and must be examined in the light of that framework.
Zato Komisija meni, da ta projekt spada na področje uporabe VSO 1998 in ga je treba preučiti na podlagi tega okvira.
Relevant facts
Upoštevna dejstva
The present assessment reflects the facts and situations as they existed at the time of notification, i.e. 22 May 2000.
V tem ovrednotenju so upoštevana dejstva in okoliščine, kot so obstajali na datum priglasitve 22. maja 2000.
The Commission must adopt a decision on the basis of ex-ante estimates of future prospects and market shares.
Komisija mora odločbo sprejeti na podlagi vnaprejšnjih ocen obetov in tržnih deležev.
Aid intensities are not adjusted subsequently if several years later — ex post — the figures show that the market, for example, has evolved differently from what was originally expected.
Intenzivnost pomoči se ne spremeni pozneje, če na primer čez nekaj let številke pokažejo, da se je trg razvijal drugače, kot je bilo predvideno na začetku.
Although in the present case the Commission is having to take a decision eight years after the original notification, it must nevertheless base its assessment on the facts and situations as they existed at the time of notification.
Čeprav mora Komisija v obravnavanem primeru sprejeti odločbo osem let po prvotni priglasitvi, mora njeno ovrednotenje kljub temu temeljiti na dejstvih in okoliščinah, kot so obstajali na datum priglasitve.
In calculating the maximum aid intensity, the Commission will take account, however, of the new information submitted by France.
Vendar pa bo Komisija pri izračunu največje intenzivnosti pomoči kljub temu upoštevala nove podatke, ki jih je predložila Francija.
France has reduced the aid granted to take account of the actual number of jobs created by the investment (revised downwards compared with the data contained in the notification) and to rectify an error in the calculation of the amount of the business tax exemption as notified in 2000.
Francija je zmanjšala dodeljene pomoči, pri čemer je upoštevala dejansko število delovnih mest, ustvarjenih z zadevno naložbo (znižanje v primerjavi s podatki ob priglasitvi), in popravila napako pri izračunu zneska oprostitve od poslovnega davka, kakršna je bila priglašena leta 2000.
The formation of joint ventures considered in the light of Article 81(3) of the EC Treaty
Ustanavljanje skupnih podjetij z vidika člena 81(3) Pogodbe ES
First of all it should be observed that, whilst the procedure laid down in Articles 87 and 88 leaves a wide discretion to the Commission and, in certain conditions, to the Council to come to a decision regarding the compatibility of a system of aids granted by States with the requirements of the common market, it is clear from the general plan of the Treaty that that procedure must never produce a result which is contrary to the specific provisions of the Treaty [20].
Na začetku je treba opozoriti, da medtem ko daje postopek iz členov 87 in 88 Komisiji ter pod nekaterimi pogoji Svetu široko možnost presoje pri odločitvi glede združljivosti sistema državne pomoči z zahtevami skupnega trga, je iz splošne sheme Pogodbe jasno, da postopek ne sme nikoli dati rezultata, ki bi bil v nasprotju s posebnimi določbami Pogodbe [20].
The Court of Justice has also held that those aspects of aid which contravene specific provisions of the Treaty other than Articles 87 and 88 may be so indissolubly linked to the object of the aid that it is impossible to evaluate them separately [21].
Sodišče je poleg tega menilo, da so lahko tisti vidiki pomoči, ki so v nasprotju s posebnimi določbami Pogodbe, razen členov 87 in 88, tako nerazdružljivo povezani s predmetom pomoči, da jih ni mogoče oceniti ločeno [21].
This obligation on the part of the Commission to ensure that Articles 87 and 88 are applied consistently with other provisions of the Treaty is all the more necessary where those other provisions also pursue, as in the present case, the objective of undistorted competition in the common market.
Obveznost na strani Komisije, da zagotavlja, da se člena 87 in 88 uporabljata skladno z drugimi določbami Pogodbe, je še bolj potrebna, kjer druge določbe tudi uresničujejo, kot v tem primeru, cilje neizkrivljene konkurence na skupnem trgu.
When adopting a decision on the compatibility of aid with the common market, the Commission must be aware of the risk of individual traders undermining competition in the common market.
Pri sprejemanju odločitve o skladnosti pomoči s skupnim trgom se mora Komisija zavedati tveganja posameznih trgovcev, ki spodkopavajo konkurenco na skupnem trgu.
Nevertheless, the procedure under Articles 81 et seq. and that under Articles 87 et seq. of the Treaty are independent procedures governed by specific rules.
Vendar ostajata kljub temu postopka na podlagi člena 81 in naslednjih ter člena 87 in naslednjih Pogodbe neodvisna postopka, urejena s posebnimi pravili.
Consequently, when taking a decision on the compatibility of State aid with the common market, the Commission is not obliged to await the outcome of a parallel procedure initiated under Regulation No 17, once, in the exercise of its discretion, it has reached the conclusion, based on an economic analysis of the situation, that the recipient of the aid is not in breach of Articles 81 and 82 of the Treaty.
Zato Komisiji ob sprejemanju odločitve glede združljivosti državne pomoči s skupnim trgom ni treba čakati na rezultat vzporednega postopka na podlagi zgoraj navedene Uredbe št. 17, če je v okviru svojih pristojnosti za presojo na podlagi ekonomske analize položaja prepričana, da prejemnik pomoči ni v položaju, ki bi bil v nasprotju s členoma 81 in 82 Pogodbe.
In the light of the facts described in point 3.1.2 above, and having regard to the abovementioned case law of the Court of Justice, the Commission considers that there is no obstacle to authorising the aid planned for PGF/IGCF.
Na podlagi dejstev, opisanih v točki 3.1.2 zgoraj, in ob upoštevanju zgoraj navedene sodne prakse Sodišča Komisija meni, da ni nobene ovire za odobritev načrtovane pomoči za družbi PGF in IGCF.
The aid at issue has been granted by a Member State through State resources within the meaning of Article 87(1) of the EC Treaty (see point 2.3 of this Decision).
Obravnavana pomoč je pomoč, ki jo dodeli država članica iz državnih sredstev v smislu člena 87(1) Pogodbe ES (glej točko 2.3 te odločbe).
Consequently, the financial advantages conferred on the companies may distort competition and affect trade between Member States.
Zato lahko finančne prednosti, ki jih imata ti podjetji, povzročijo izkrivljanje konkurence in vplivajo na trgovino med državami članicami.
In its assessment, the Commission therefore considers that the notified measure constitutes State aid within the meaning of Article 87(1) of the EC Treaty.
Zato Komisija pri svojem ovrednotenju meni, da je priglašeni ukrep državna pomoč v smislu člena 87(1) Pogodbe ES.
Since the three cumulative conditions laid down in point 2.1(i) of the 1998 MSF are met, the aid proposal must be notified and the maximum allowable aid intensity must be determined in accordance with the 1998 MSF.
Ker se hkrati uporabljajo vsi trije pogoji iz točke 2.1(i) VSO 1998, je treba projekt pomoči priglasiti in največjo intenzivnost pomoči določiti na podlagi VSO 1998.
Ad hoc aid must, moreover, be notified to the Commission under Article 88(3) of the EC Treaty.
Poleg tega je treba ad hoc pomoči priglasiti Komisiji na podlagi člena 88(3) Pogodbe ES.
Legal basis of certain aid measures
Pravna podlaga nekaterih ukrepov pomoči
Part of the aid is being granted on the basis of regional investment aid schemes approved by the Commission and in force at the time the aid was notified (see point 2.3 of this Decision), while another part is being granted as ad hoc aid.
Del pomoči je dodeljen na podlagi shem regionalne pomoči za naložbe, ki jih je odobrila Komisija in začnejo veljati na datum priglasitve pomoči (glej točko 2.3 te odločbe), medtem ko je drugi del dodeljen kot ad hoc pomoč.
The Freyming-Merlebach area is included in the French map for Objective 2 ‘Economic and social conversion of areas facing structural difficulties’ approved by the Commission on 16 January 2000.
Območje Freyming-Merlebacha je vključeno v francosko karto Cilja 2, to je „podpiranje gospodarske in socialne preobrazbe območij s strukturnimi težavami“, ki jo je Evropska komisija odobrila 16. januarja 2000.
The possibility of ad hoc aid for purchasing land and buildings is open by law to regional and local authorities in regionally aided areas.
Z zakonom je dopuščena možnost ad hoc pomoči pri nakupu zemljišča in nepremičnin za območne skupnosti na območjih regionalne pomoči.
By letter dated 30 June 2000 (A/35411), the French authorities provided a breakdown of the calculation of the amount of business tax exemption showing that, in the present case, the cost of the investments and the cost of the permanent jobs created had been taken as a basis for calculating the exemption.
Francoski organi so z dopisom z dne 30. junija 2000 (A/35411) predložili podrobnosti glede izračuna zneska oprostitve od poslovnega davka, s čimer so pokazali, da so bili kot osnova za izračun oprostitve upoštevani stroški naložb in stroški ustvarjenih stalnih delovnih mest.
However, in 2003, a reform of business tax law led to wages being removed from the tax basis.
Vendar pa je bila z letom 2003 uveljavljena reforma poslovnega davka, na podlagi katere se plače ne upoštevajo več v davčni osnovi za ta davek.
Since then, business tax has been based solely on fixed assets.
Od tega leta naprej poslovni davek temelji le še na osnovnih sredstvih.
Consequently, the aid can be considered investment aid within the meaning of the 1998 Guidelines on national regional aid.
Zato je mogoče to pomoč obravnavati kot pomoč za naložbe v smislu Smernic o državni regionalni pomoči iz leta 1998.
The award of ad hoc aid to businesses is conditional on their committing themselves to maintaining the aided jobs and investment in the area for at least five years.
Pogoj za dodelitev ad hoc pomoči podjetju je, da se to zaveže, da bo delovna mesta in naložbe, za katere je bila dodeljena pomoč, na zadevnem območju ohranilo vsaj pet let.
The Commission’s examination in the present proceeding is limited to assessing the compatibility of the notified aid intensity of 8,65 % according to the criteria of the 1998 MSF.
Komisija se je v tej odločbi pri preučevanju omejila na preizkus združljivosti 8,65-odstotne intenzivnosti priglašene pomoči na podlagi meril iz VSO 1998.
Assessment under the 1998 MSF
Ovrednotenje na podlagi VSO 1998