natgillin/translations-raw huggingface dataset:
The experts reviewed the accounts, books and records of Olympic Airlines in relation to employee income tax, social security contributions and VAT for the period from December 2003 to May 2005.
Strokovnjaki so preučili računovodske izkaze, poslovne knjige in evidence družbe Olympic Airlines v zvezi z davkom na izplačane plače, prispevki za socialno varnost in DDV-jem za obdobje od decembra 2003 do maja 2005.
They observed that under the terms of the hive-off of flight operation to Olympic Airlines, only one month’s tax and social security liabilities had been transferred to Olympic Airlines in respect of Olympic Airways staff transferred to the new company.
Ugotovili so, da so bile v skladu s pogoji izčlenitve dejavnosti letenja na družbo Olympic Airlines prenesene samo enomesečne davčne in socialnovarstvene obveznosti v zvezi z osebjem družbe Olympic Airways, premeščenim v novo družbo Olympic Airlines.
Employee and employer social security contributions (IKA) were accounted for and paid to the State on time up to October 2004.
Prispevki za socialno varnost zaposlenih in delodajalcev (IKA) so se do oktobra 2004 pravočasno obračunavali in plačevali državi.
Between October 2004 and February 2005, payments were not made.
Med oktobrom 2004 in februarjem 2005 plačila niso bila izvedena.
In order to alleviate those conditions, both for Olympic Airways and for itself as guarantor, the Greek State decided to step into Olympic Airways’ shoes, and the head leases for all four aircraft were transferred from Olympic Airways to the State (by novation), two in December 2004 and two in April 2005.
Da bi grška država omilila pogoje za družbo Olympic Airways in zase kot za poroka, se je odločila prevzeti vlogo družbe Olympic Airways, in tako so bili prvotni najemi za vsa štiri letala preneseni z družbe Olympic Airways na grško državo (s prenovitvijo), in sicer dva decembra 2004, dva pa aprila 2005.
The experts observed that in order to be able to do this legally it was necessary for the Greek Parliament to pass new legislation (Article 53 of Law 3283/2004).
Da bi bilo to zakonito, je moral grški parlament po poročanju strokovnjakov sprejeti novo zakonodajo (člen 53 zakona št. 3283/2004).
At the end of March 2005, Olympic Airlines’ liability to the Government in respect of these two subleases was EUR 5,1 million. Olympic Airlines paid this sum in April 2005, along with the lease cost for that month.
Konec marca 2005 je obveznost družbe Olympic Airlines do vlade v zvezi s tema podnajemoma znašala 5,1 milijona EUR. Družba Olympic Airlines je aprila 2005 plačala ta znesek in stroške najema za april.
The experts reported that between December 2003, when Olympic Airlines commenced operations, and 31 December 2004, the airport tax collected by Olympic Airlines from its customers amounted to EUR […] million, and the amount paid to the tax authorities amounted to EUR […] million. In March 2004, and from June to September 2004, payments to the tax authorities had been made on time (by the 20th of the month following collection).
Strokovnjaki so poročali, da so med decembrom 2003, ko je družba Olympic Airlines začela opravljati dejavnost, in 31. decembrom 2004 letališke dajatve, ki jih je družba Olympic Airlines obračunala strankam, znašale […] milijonov EUR, znesek, ki ga je ta družba plačala davčnim organom, pa […] milijonov EUR. Marca 2004 ter od junija do septembra 2004 je družba redno plačevala davčnim organom (do 20. v mesecu po obračunu dajatev).
The experts found that in 2004, companies within the Olympic Airways group had provided Olympic Airlines with services to a value of approximately EUR […] million. The main service contracts between Olympic Airlines and the Olympic Airways group were for ground handling and maintenance services.
Strokovnjaki so ugotovili, da so leta 2004 družbe skupine Olympic Airways za družbo Olympic Airlines opravile storitve v vrednosti približno […]milijonov EUR. Glavne pogodbe o opravljanju storitev med družbo Olympic Airlines in skupino Olympic Airways so zadevale storitve zemeljske oskrbe in vzdrževanja.
The charges were levied at standard rates, which were detailed in a document published by AIA in June 2003 setting out guidelines for customers, terms and conditions of use, and a schedule of traffic charges.
Pristojbine so se obračunavale po standardnih cenah, določenih v dokumentu letališča AIA iz junija 2003, ki navaja smernice za stranke, pogoje uporabe in cenik prometnih dajatev.
Standard payment terms were 20 calendar days.
Standardni plačilni rok je bil 20 koledarskih dni.
Under this agreement variable monthly payments were to be made between 30 April 2005 and 30 November 2005.
Ta dogovor je vključeval nadaljnje jamstvo v višini […] milijonov EUR. Ta dogovor je določal različna mesečna plačila med 30. aprilom 2005 in 30. novembrom 2005.
The present Decision relates only to aid granted after the 2002 Decision.
Predmet te odločbe je samo pomoč, dodeljena po odločbi iz leta 2002.
It is not concerned with any possible State aid element in any future transaction or transactions in respect of the shares or assets of any of the companies involved.
Ta odločba ne zadeva morebitnih elementov državne pomoči v kakršni koli prihodnji transakciji ali transakcijah v zvezi z deleži ali premoženjem katere koli zadevne družbe.
In its judgment in Case C-415/03 Commission v Greece, delivered on 12 May 2005, the Court of Justice found that the Member State had not taken the necessary measures.
Sodišče je v sodbi z dne 12. maja 2005 v zadevi C-415/03 Komisija proti Grčiji ugotovilo, da država članica ni sprejela potrebnih ukrepov.
It is the intention of the Greek authorities that the rules on insolvency should be applied to Olympic Airways and Olympic Aviation and that they should be liquidated.
Namen grških organov je, da bi se za družbi Olympic Airways in Olympic Aviation uporabile določbe o plačilni nesposobnosti ter da bi bili ti družbi likvidirani.
In the case of the four finance leases, the Greek State was losing between EUR 250000 and EUR 350000 on each aircraft each month. In the case of the aircraft subleased to Olympic Airlines by Olympic Airways, the difference between what Olympic Airlines paid and what Olympic Airways paid meant that in 2004 Olympic Airways had lost EUR 37,6 million, or 55 % of the cost of the lease.
Pri štirih finančnih najemih grška država pri vsakem letalu mesečno izgubi od 250000 EUR do 350000 EUR. Pri letalih, ki jih je družba Olympic Airways dala v podnajem družbi Olympic Airlines, razlika med zneskom, ki ga plačuje družba Olympic Airlines, in zneskom, ki ga plačuje družba Olympic Airways, pomeni, da je družba Olympic Airways v letu 2004 izgubila 37,6 milijona EUR ali 55 % stroškov najema.
What was the status of the cash ‘advance’ from the special account provided for under Law 3185/2003?
Kakšen je bil status denarnega „predplačila“ s posebnega računa, predvidenega z zakonom št. 3185/2003?
How was the cash disbursed and spent?
Kako so bila ta denarna sredstva izplačana in uporabljena?
They concluded that the value of the net assets transferred to Olympic Airlines was not in the order of EUR 130 million, but instead was approximately EUR 38 million. The Commission has carefully examined the data and methodology used by the experts, and shares their analysis on this point.
Ugotovili so, da vrednost neto sredstev, prenesenih na družbo Olympic Airlines, ni približno 130 milijonov EUR, ampak je približno 38 milijonov EUR. Komisija je natančno preučila podatke in metodologijo, ki so jih uporabili strokovnjaki, ter v zvezi s tem zavzema enako stališče kot strokovnjaki.
At the end of 2002 its tax and social security liability was already large, at EUR 273 million. The liability has continued to grow significantly over the period since then.
Davčne in socialnovarstvene obveznosti družbe so bile velike že ob koncu leta 2002, ko so znašale 273 milijonov EUR. Ta dolg se je od takrat še močno povečal.
Although the Greek authorities have not argued that the sums received by Olympic Airlines since its establishment arise as a result of the restructuring operation, and even though the Commission has concluded that Olympic Airlines is a successor company to Olympic Airways at least for the purposes of recovery of State aid granted prior to the hive-off, for the sake of completeness the Commission will additionally examine the aid granted to Olympic Airlines in the light of the rescue and restructuring guidelines of 1999.
Čeprav grški organi niso trdili, da so zneski, ki jih je družba Olympic Airlines prejela po ustanovitvi, rezultat prestrukturiranja, in čeprav je Komisija ugotovila, da je družba Olympic Airlines vsaj v zvezi s povračilom pomoči, prejete pred izčlenitvijo, naslednica družbe Olympic Airways, bo Komisija zaradi celovitosti dodatno preučila pomoč, dodeljeno družbi Olympic Airlines, z vidika smernic za reševanje in prestrukturiranje podjetij iz leta 1999.
Point 7 of those guidelines states that for the purposes of the guidelines a newly created firm is not eligible for rescue or restructuring aid even if its initial financial position is insecure: this aid is consequently not covered by the guidelines.
Točka 7 teh smernic določa, da nova družba ni upravičena do pomoči za reševanje in prestrukturiranje, tudi če je njen finančni položaj negotov: zato ta pomoč ne more spadati v okvir teh smernic.
The sum in question was disbursed between December 2003 and May 2004, and the applicable guidelines for deciding on compatibility are therefore the Community guidelines on State aid for rescuing and restructuring firms in difficulty of 1999.
Zadevni znesek je bil izplačan med decembrom 2003 in majem 2004 in veljavne smernice za odločanje o združljivosti so torej Smernice Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah iz leta 1999.
Under point 104 of the rescue and restructuring guidelines of 2004 [32], the 1999 guidelines apply where the aid was granted prior to 10 October 2004.
V skladu s točko 104 smernic za reševanje in prestrukturiranje iz leta 2004 [32] se za ukrepe, pri katerih je bila pomoč dodeljena pred 10. oktobrom 2004, uporabljajo smernice iz leta 1999.
The sum of EUR 130312450 was paid out in instalments, depending on the needs of Olympic Airways and Olympic Aviation, over a period from 24 December 2003 to 13 May 2004.
Znesek 130312450 EUR se je izplačal v obrokih med 24. decembrom 2003 in 13. majem 2004 glede na potrebe družb Olympic Airways in Olympic Aviation.
To date, more than a year later, there has been no reimbursement, so the second condition is not satisfied.
Do danes, to je več kot eno leto pozneje, ni bil povrnjen noben obrok tega zneska, tako da drugi pogoj ne more biti izpolnjen.
Greece made several repayments in respect of the four finance leases on A340-300 aircraft and the loan from ABN Amro; the guarantees for these loans from the State to Olympic Airways predate the 2002 Decision.
Kar zadeva štiri finančne najeme v zvezi z letali A340-3000 in posojilo banke ABN Amro Bank, je več plačil opravila Grčija; jamstva grške države za družbo Olympic Airways v zvezi s temi posojili izhajajo iz obdobja pred odločbo iz leta 2002.
With regard to the obligation to recover, the 2002 Decision distinguished between the period 1994–1998 and the period 1998–2002.
V zvezi z obveznostjo izterjave se v odločbi iz leta 2002 razlikuje med obdobjem 1994–1998 in obdobjem 1998–2002.
As far as the period 1994–1998 was concerned, the Commission decided under Article 14(1) of Regulation (EC) No 659/1999 [34] that no recovery was necessary for aid granted before 14 August 1998.
V skladu s členom 14(1) Uredbe (ES) št. 659/1999 [34] in v povezavi z obdobjem 1994–1998 je Komisija odločila, da za pomoč, dodeljeno pred 14. avgustom 1998, izterjava ni potrebna.
But the State granted the guarantees at issue here well after that date (in October 1999 for the four aircraft and in February 2001 for the ABN Amro loan).
Vendar je država zagotovila zadevna jamstva, ko je od navedenega datuma minilo že precej časa (oktobra 1999 za štiri letala, februarja 2001 pa za posojilo banke ABN Amro Bank).
The replies provided by Greece were insufficient.
Odgovori Grčije niso bili zadovoljivi.
Aegean alleged that during the first year of operations at AIA, Olympic Airways had paid less than 30 % of its debts to AIA, that agreements had been reached between AIA and Olympic Airways (which was AIA’s largest individual customer, at 35 %), and that two preferred mortgages in favour of AIA had been registered on three Olympic Airways aircraft to secure payment of sums in excess of EUR 29 million plus interest and expenses. Olympic Airways’ overdue liability to AIA was estimated by Aegean to be of the order of EUR 70–80 million.
Družba Aegean trdi, da je družba Olympic Airways v svojem prvem letu opravljanja dejavnosti na letališču AIA plačala manj kot 30 % svojih obveznosti do tega letališča, da sta navedeno letališče in družba Olympic Airways (ta je največja posamezna stranka letališča AIA – 35 %) sklepala dogovore in da sta bili na tri letala družbe Olympic Airways evidentirani dve ugodnejši hipoteki, s katerima si je letališče AIA zagotovilo plačilo zneskov, ki presegajo 29 milijonov EUR, tej vsoti pa se prištejejo še obresti in stroški.
The largest liabilities left behind with the Olympic Airways group were tax and social security liabilities to the State amounting to EUR 521 million. The experts reported that in leaving most of the liabilities behind in the Olympic Airways group, Olympic Airlines management’s stated intention was to enable the airline, in its new guise as Olympic Airlines, to continue trading and to proceed to privatisation.
Največje obveznosti, ki so preostale skupini Olympic Airways, so davčne in socialnovarstvene obveznosti, ki jih skupina dolguje državi in ki znašajo 521 milijonov EUR. Strokovnjaki poročajo, da je bil namen zadržanja večine obveznosti v skupini Olympic Airways, kot je navedla uprava Olympic Airlines, omogočiti letalskemu prevozniku, preoblikovanemu v družbo Olympic Airlines, nadaljevanje poslovanja in začetek privatizacije.
They carried out their own valuation of the assets transferred, and concluded that the figure arrived at by the management of the Olympic Airways group (EUR 130312459), which had not been validated by an independent auditor, was significantly overvalued, in their opinion by more than EUR 90 million. Using accounting techniques recognised under Greek and international GAAP the experts restated Olympic Airlines’ balance sheet to reflect the issues described above, to the extent that they could be quantified: the result was that the value of the net assets transferred to Olympic Airlines was reduced from EUR 130 million to EUR 38 million.
Ko so sami izvedli novo vrednotenje prenesenih sredstev, so ugotovili, da je bilo vrednotenje, ki ga je opravila uprava skupine Olympic Airways (130312459 EUR) in ki ga ni potrdil neodvisen revizor, močno precenjeno – po mnenju strokovnjakov za več kot 90 milijonov EUR. Strokovnjaki so z uporabo računovodskih metod, priznanih po grških in mednarodnih načelih GAAP, prilagodili bilanco stanja družbe Olympic Airlines, tako da so v njej upoštevani zgornji vidiki, kolikor jih je mogoče ovrednotiti: rezultat pa je bil ta, da se je vrednost neto sredstev, prenesenih na družbo Olympic Airlines, zmanjšala s 130 milijonov EUR na 38 milijonov EUR. V zvezi s tem strokovnjaki navajajo, da je, čeprav se pri vrednotenju dopušča določena subjektivnost, težko pojasniti ugotovljeno odstopanje med zneskoma; sklenili so, da je bila družba Olympic Airlines precenjena [11].
Even allowing for a certain level of subjectivity in the valuation, they said, it was difficult to explain the discrepancy between the two figures; they concluded that Olympic Airlines was overvalued [11]. Item
Postavka Začetna bilanca stanja (v EUR)
Adjustment (EUR) Adjusted balance sheet (EUR)
Prilagojena bilanca stanja (v EUR)
Using this payment schedule and information provided by Olympic Airways. management […].
Na podlagi tega časovnega razporeda izplačil in informacij, ki jih je predložila uprava družbe Olympic Airways, […].
The experts ascertained that Olympic Airways management appeared to have interpreted the concept of retirement and other restructuring expenses in the broadest possible sense, so as to cover any kind of spending by Olympic Airways in the period between the hive-off of Olympic Airlines and the completion of privatisation.
Strokovnjaki so ugotovili, da je uprava družbe Olympic Airways koncept stroškov za upokojevanje in drugih stroškov prestrukturiranja razlagala v najširšem možnem smislu, z namenom kritja vseh vrst trošenja družbe Olympic Airways v obdobju med izčlenitvijo družbe Olympic Airlines in zaključkom privatizacije.
The experts also found that on 9 August 2004 the Greek State had made a cash payment of EUR 8,2 million to Olympic Airways. This sum had been paid by the State as an advance to Olympic Airways against money that Olympic Airways had paid into an escrow account, as a guarantee for finance lease payments to Crédit Lyonnais for two A340 aircraft.
Strokovnjaki so tudi ugotovili, da je grška država 9. avgusta 2004 v dobro družbe Olympic Airways izvedla denarno plačilo v višini 8,2 milijona EUR. Družba Olympic Airways je od države prejela ta znesek kot predplačilo sredstev, ki jih je ta družba nakazala na depozitni račun banke Crédit Lyonnais kot jamstvo za plačila za finančni najem dveh letal A340.
The experts found that Olympic Airlines had experienced a difficult trading year in 2004, resulting in an operating loss of EUR 94,5 million on turnover of EUR 616,7 million, and a net loss for the year, before tax, of EUR 87,1 million. Even in terms of gross operating profit (turnover less direct costs of services) the company had achieved a profit of just EUR 4 million. The 2003 profit-and-loss figures included a provision of EUR 13 million as an extraordinary item, of which EUR 12,6 million had been released back to income in 2004.
Strokovnjaki so ugotovili, da je bilo poslovno leto 2004 za družbo Olympic Airlines težavno, tako da je ustvarila poslovno izgubo v višini 94,5 milijona EUR ob prometu 616,7 milijona EUR, njena čista izguba za to leto pa je pred obdavčenjem znašala 87,1 milijona EUR. Celo na ravni bruto dobička iz poslovanja (promet, zmanjšan za neposredne stroške storitev) je družba dosegla dobiček, ki je znašal samo 4 milijone EUR. V rezultatih poslovnega izida za leto 2003 je med izrednimi postavkami mogoče najti rezervacijo v višini 13,0 milijona EUR, od katerih je bilo v letu 200412,6 milijona EUR znova sproščenih v prihodke.
It was therefore more appropriate to view the loss for 2004 as EUR 99,7 million, rather than EUR 87,1 million.
Zato je primerneje šteti, da je izguba v letu 2004 znašala 99,7 milijona EUR in ne 87,1 milijona EUR.
The terms of the agreement were for fixed monthly payments to be made between 30 April 2005 and 30 November 2005.
Pogoji dogovora so določali nespremenljiva mesečna plačila, ki se izvedejo med 30. aprilom 2005 in 30. novembrom 2005.
AIA was and is Olympic Airways/Olympic Airlines’ largest creditor, with annual charges of approximately EUR 60 million. As AIA costs form such an important component of Olympic Airlines’ cost base, it was necessary for the experts to examine the relationship between Olympic Airlines and AIA to determine whether the airline received favourable terms that might amount to indirect State support.
Letališče AIA je bilo in je še vedno največji upnik družbe Olympic Airways/Olympic Airlines z letnimi terjatvami v višini približno 60 milijonov EUR. Ker so plačila letališču AIA tako zelo pomemben del stroškovne osnove družbe Olympic Airlines, so morali strokovnjaki preučiti povezavo med družbo Olympic Airlines in tem letališčem, da bi ugotovili, ali je letalska družba dobila ugodnejše pogoje, ki bi se lahko šteli za posredno državno podporo.
In the case under consideration, the aid was found by the 2002 Decision to be illegal and incompatible with the common market.
V tem primeru je bilo z odločbo iz leta 2002 ugotovljeno, da je pomoč nezakonita in nezdružljiva s skupnim trgom.
It will therefore be even less likely to repay the incompatible State aid, as it is required to do by the 2002 Decision.
Zato je še manj verjetno, da bo družba poplačala nezdružljivo državno pomoč, kot se zahteva z odločbo iz leta 2002.
On 9 August 2002 the Commission sent the Greek authorities a further injunction requiring them to provide the information previously requested.
Komisija je 9. avgusta 2002 na grške organe naslovila novo odredbo o predložitvi že zahtevanih informacij.
In particular, it sought accounts and figures relating to the payment of operating costs by the State.
Zlasti je zahtevala predložitev računovodskih izkazov in podatkov v zvezi s plačili obratovalnih stroškov, ki jih je izvedla država.
Olympic Airways has been loss-making since 2002.
Družba Olympic Airways je od leta 2002 ustvarjala izgubo.
Its profitability continues to be negative.
Njena donosnost je še naprej negativna.
The new group of advisers had already commenced work, and progress was being made on the ‘proposal phase’.
Ta nova skupina svetovalcev je že začela delo in dosežen je bil napredek v zvezi s „fazo predlogov“.
An indicative timetable for the privatisation had also been drawn up.
Pripravljen je bil tudi okviren časovni razpored za privatizacijo.
The purpose of that decision, which aims to restore undistorted competition in the civil aviation sector, was thus seriously compromised’. Thus the Court concluded that the essential aim of the restructuring operation was artificially to insulate the flying divisions of Olympic Airways from what had happened before.
Zato je bil cilj navedene odločbe, da se v sektorju civilnega letalstva vzpostavi neizkrivljen konkurenčni položaj, resno ogrožen.“ Sodišče je tako ugotovilo, da je bil bistveni namen prestrukturiranja umetno ločiti oddelke za polete družbe Olympic Airways od predhodnih dogodkov.
Greece contends that the 2002 Decision did not explicitly call for the suspension or termination of guarantees granted by the Greek State to Olympic Airways after 1998, and that this implicitly means that the Commission accepted their continuation and any payments made under them.
Grčija trdi, da odločba iz leta 2002 ni vsebovala izrecne zahteve po začasnem odlogu ali prenehanju jamstev, ki jih je grška država zagotovila družbi Olympic Airways po letu 1998, ter da to implicitno pomeni, da je Komisija soglašala z nadaljevanjem teh jamstev in vsemi plačili, izvedenimi na njihovi podlagi.
The Commission is of the opinion that the substantive provisions of the 2002 Decision were sufficiently clear and unambiguous: ‘Article 1. The restructuring aid granted by Greece to Olympic Airways in the form of … (b) new loan guarantees totalling USD 378 million for loans to be contracted before 31 March 2001 for the purchase of new aircraft and for investment necessary for the relocation of Olympic Airways to the new airport in Spata … is considered to be incompatible with the common market within the meaning of Article 87(1) of the Treaty’.
Komisija meni, da so operativni deli odločbe iz leta 2002 dovolj jasni in nedvoumni: „Člen 1: Pomoč za prestrukturiranje, ki jo je Grčija dodelila družbi Olympic Airways v obliki […] (b) novih jamstev za posojila v skupni vrednosti 378 milijonov USD za posojila, dogovorjena pred 31. marcem 2001 za nakup novih letal in naložbe, ki so potrebne za premestitev družbe Olympic Airways na novo letališče v Spati; […] se šteje za nezdružljivo s skupnim trgom v smislu člena 87(1) Pogodbe […]“.
Within the time allowed by the notice announcing the initiation of the procedure the Commission received comments from two other interested parties.
V časovnem okviru, ki je bil določen v objavi o začetku postopka, je Komisija prejela pripombe še dveh drugih zainteresiranih strani.
These comments were submitted to the Greek authorities for their observations.
Te pripombe so bile nato posredovane grškim organom, da bi predložili svoje ugotovitve.
Of the EUR […] million, EUR […] million would come from revenue from public service obligations.
Od […] milijonov EUR naj bi […] milijonov EUR izhajalo iz prihodkov iz naslova obveznosti javne službe.