natgillin/translations-raw huggingface dataset:
In the present case, the rules governing the service and its financing originate from the Portuguese authorities, as laid down in Decree-Laws No 393-B/98, No 197/2002 and No 244/2003.
Tudi v obravnavanem primeru so portugalski organi uredili zadevno dejavnost in njeno financiranje, in sicer z zakonskimi odloki iz leta 1998, iz leta 2002 in iz leta 2003.
In that respect, the Commission therefore concludes that the system in question can be imputed to the State.
Komisija zato v tej fazi sklepa, da je mogoče to ureditev pripisati državi.
In the GEMO judgment, the Court of Justice stated that the financial cost incurred in the disposal of animal carcasses and slaughterhouse waste must be considered to be an inherent cost of the economic activities of farmers and slaughterhouses [38].
Sodišče je v sodbi GEMO pojasnilo, da je treba finančno breme, nastalo z odstranjevanjem živalskih trupel in klavniških odpadkov, šteti za stroške, ki jih vključuje gospodarska dejavnost rejcev in klavnic.
The Court therefore concluded that Article 107(1) TFEU must be interpreted as meaning that a system which provides farmers and slaughterhouses with the free collection and disposal of animal carcasses and slaughterhouse waste must be classified as State aid in favour of farmers and slaughterhouses.
Zato je Sodišče sklenilo, da je treba člen 107(1) PDEU razlagati tako, da je treba ureditev, s katero se rejcem in klavnicam brezplačno zagotavlja zbiranje in odstranjevanje živalskih trupel in klavniških odpadkov, opredeliti kot državno pomoč kmetovalcem in klavnicam.
Period between 9 December 1998 and 9 October 2002, prior to the entry into force of Decree-Law No 197/2002
Obdobje od 9. decembra 1998 do 9. oktobra 2002, preden je začel veljati zakonski odlok iz leta 2002
In the present case, the disposal of animal carcasses and slaughterhouse waste can be considered as an inherent cost of the activity, not only for slaughterhouses and cutting plants, but also for importers of bone-in beef, veal, pigmeat and poultrymeat, and bone-in beef, veal and pigmeat operators/receivers.
V obravnavanem primeru je mogoče šteti, da odstranjevanje živalskih trupel in klavniških odpadkov povzroča stroške, povezane s to dejavnostjo, ne le klavnicam in razsekovalnicam, ampak tudi uvoznikom govedine, teletine, svinine in perutninskega mesa s kostmi ter trgovcem z govedino, teletino in svinino s kostmi oziroma prevzemnikom teh proizvodov.
The Commission considers that this financing of the costs of collection, processing and destruction of mammalian meat and poultrymeat by-products through state budget appropriations prior to the entry into force of Decree-Law No 197/2002 resulted in the users of this service being exempt from a charge inherent in their activity.
Komisija meni, da je opisano financiranje stroškov zbiranja, predelave in uničevanja stranskih proizvodov iz mesa sesalcev in perutnine iz državnih proračunskih sredstev pred začetkom veljavnosti zakonskega odloka iz leta 2002 privedlo do tega, da so bili uporabniki teh storitev oproščeni stroškov, ki jih vključuje njihova dejavnost.
The Commission concludes that there was an advantage in the period prior to the application of the parafiscal charge.
Na podlagi tega Komisija sklepa o obstoju prednosti v obdobju pred uporabo davku podobne dajatve.
Period between 10 October 2002 and November 2005
Obdobje od 10. oktobra 2002 do novembra 2005
With regard to the period after the entry into force of Decree-Law No 197/2002 and Decree-Law No 244/2003, the activities described above were financed through a parafiscal charge introduced by Decree-Law No 197/2002 and amended by Decree-Law No 244/2003.
Kar zadeva obdobje po začetku veljavnosti zakonskih odlokov iz leta 2002 in iz leta 2003, se je financiranje zgoraj opisanih dejavnosti zagotavljalo z davku podobno dajatvijo, uvedeno z zakonskim odlokom iz leta 2002 in spremenjeno z zakonskim odlokom iz leta 2003.
According to the rules of Decree-Law No 197/2002, the following were exempt from paying this charge: slaughterhouses collecting, transporting, processing and destroying all by-products generated either in the slaughterhouse itself or in cutting plants, with the exception of SRM, given that these units were in a position to independently treat their own by-products (see Annex 2, paragraph 2, to Decree-Law No 197/2002); and boned meat importers and intra-Community operators, given that they did not generate by-products subject to the compulsory treatment laid down in the Community and national legislation.
V skladu z ureditvijo na podlagi zakonskega odloka iz leta 2002 so bili plačila dajatve oproščeni klavnice, ki same zbirajo, prevažajo, predelujejo in uničujejo vse zadevne stranske proizvode, razen SST, ustvarjene v lastnem obratu ali v razsekovalnicah, ker so te enote vzpostavile pogoje za neodvisno obdelavo lastnih stranskih proizvodov (glej odstavek 2 Priloge 2 k zakonskemu odloku iz leta 2002), ter uvozniki mesa brez kosti in trgovci z mesom brez kosti znotraj Skupnosti, ker pri takem mesu ni stranskih proizvodov, za katere bi veljala obvezna obdelava na podlagi zakonodaje Skupnosti in države članice.
Decree-Law No 244/2003 provided for the exemption of these operators through the approval of a destruction or use plan in accordance with the specific conditions required for the various categories of material.
V zakonskem odloku iz leta 2003 je bila predvidena oprostitev zgoraj navedenih subjektov, če je bil odobren načrt za uničevanje ali uporabo v skladu s posebnimi pogoji, določenimi za različne kategorije snovi.
In order to determine whether there was any advantage for slaughterhouses and cutting plants, importers of bone-in beef, veal, pigmeat and poultrymeat, and intra-Community operators, i.e. bone-in beef, veal and pigmeat operators/receivers liable for the charge, it must be determined to what extent the contribution by way of the charge corresponds to the actual economic cost of the services provided by the collection service.
Za oceno, ali je obstajala prednost za klavnice in razsekovalnice, uvoznike govedine, teletine, svinine in perutninskega mesa s kostmi ter trgovce znotraj Skupnosti, tj. trgovce z govedino, teletino in svinino s kostmi oziroma prevzemnike teh proizvodov, ki so bili zavezani za plačilo dajatve, je treba preveriti, v kolikšni meri prispevek, plačevan z zadevno dajatvijo, ustreza dejanskim gospodarskim stroškom storitev zbiranja.
The Commission notes that the Portuguese authorities state, in their letter of 20 January 2003, that the charges set in Annexes 1 and 2 to Decree-Law No 197/2002, as also the charge laid down in Article 2(2) on SRM, were calculated based on the actual cost of the services to be provided, bearing in mind the nature and importance of the by-products generated by each animal species.
Kot ugotavlja Komisija, so portugalski organi v dopisu z dne 20. januarja 2003 navedli, da so bili zneski dajatve, predvideni v prilogah 1 in 2 k zakonskemu odloku iz leta 2002, ter znesek za SST, določen v členu 2(2), izračunani na podlagi dejanskih stroškov predpisanih storitev, ob upoštevanju narave stranskih proizvodov, nastalih pri vsaki vrsti živali, in njihove relevantnosti.
The amounts paid by operators liable for the charge were not fixed, but were directly proportional to the quantities of waste actually delivered to the public service and to the actual cost of disposing of this waste.
Zneski, ki so jih plačevali zavezanci, naj nikakor ne bi bili pavšalni, temveč neposredno sorazmerni s količinami odpadkov, ki so bile v resnici odstranjene v okviru javnih storitev, in z dejanskimi stroški odstranjevanja teh odpadkov.
In support of these assertions, the Portuguese authorities have provided documents containing figures for 2003, in which the actual economic costs of the services provided are compared with the contributions resulting from the corresponding charge.
V podporo tem trditvam so portugalski organi predložili dokumente s številčnimi podatki za leto 2003, ki vsebujejo primerjavo med dejanskimi gospodarskimi stroški zagotovljenih storitev in prispevki, plačanimi z zadevno dajatvijo.
The Portuguese authorities have not provided any documents containing figures for the revenue from the charge levied during the remainder of 2002, after the entry into force of Decree-Law No 197/2002 in October of that year.
Za preostanek leta 2002, to je za čas po 10. oktobru 2002, ko je začel veljati zakonski odlok iz leta 2002, portugalski organi niso predložili dokumentov, ki bi vsebovali podatke o prihodkih od pobiranja dajatve.
With regard to 2004 and 2005, the Portuguese authorities have provided documents containing figures for the cost of the operations carried out, but not for the revenue from the charge imposed on those operators whose respective destruction and use plan had not been approved, and who for this reason had to continue paying the charge laid down by the transitional scheme introduced by Decree-Law No 244/2003.
Za leti 2004 in 2005 so portugalski organi zagotovili dokumente, ki vsebujejo številčne podatke o stroških opravljenih dejavnosti, ne pa o prihodkih od dajatve, odmerjene subjektom, katerih načrt za uničevanje in uporabo še ni bil odobren ter ki so bili torej še vedno dolžni plačevati dajatev, določeno s prehodno ureditvijo na podlagi zakonskega odloka iz leta 2003.
With regard to 2002, 2004 and 2005, the Commission cannot, from the documents provided by the Portuguese authorities, conclude that the contributions from those liable for the charge were directly proportional to the quantities of waste actually delivered to the collection service and to the actual cost of destroying this waste.
Komisija za leta 2002, 2004 in 2005 glede na dokumente, ki so jih predložili portugalski organi, ne more ugotoviti, da so bili prispevki zavezancev neposredno sorazmerni s količinami odpadkov, ki so bile v resnici odstranjene v okviru javnih storitev, in z dejanskimi stroški uničevanja teh odpadkov.
With regard to 2003, the Commission concludes that there was no advantage, given that the contributions from those liable for the charge were directly proportional to the cost of the services received.
Komisija sklepa, da v letu 2003 prednost ni obstajala, saj so bili prispevki zavezancev za dajatev neposredno sorazmerni s stroški, nastalimi s prejetimi storitvami.
However, the Commission cannot rule out the possibility that there was some advantage for slaughterhouses and cutting plants, importers of bone-in beef, veal, pigmeat and poultrymeat, and intra-Community operators, i.e. bone-in beef, veal and pigmeat operators/receivers liable for the charge, from October 2002 until 1 January 2003 and also in 2004 and 2005.
Po drugi strani Komisija ne more izključiti možnosti, da so bili klavnice in razsekovalnice, uvozniki govedine, teletine, svinine in perutninskega mesa s kostmi ter trgovci znotraj Skupnosti, tj. trgovci z govedino, teletino in svinino s kostmi oziroma prevzemniki teh proizvodov, ki so bili zavezani za plačilo dajatve, deležni prednosti v obdobju od oktobra 2002 do 1. januarja 2003 ter v letih 2004 in 2005.
Selective advantage for livestock farmers
Selektivna prednost za rejce
In the present case, the disposal of animal carcasses and slaughterhouse waste can be considered as an inherent cost of the activity, not only for slaughterhouses and cutting plants, but also for livestock farmers who, under market laws, should bear at least part of the cost associated with these services.
V obravnavanem primeru je mogoče šteti, da odstranjevanje živalskih trupel in klavniških odpadkov povzroča stroške, povezane s to dejavnostjo, ne le klavnicam in razsekovalnicam, ampak tudi rejcem, na katere se zaradi tržnih zakonov prenese vsaj del stroškov navedenih storitev.
In accordance with the GEMO judgment, the Commission takes the view that this financing of the costs of collection, processing and destruction of mammalian meat and poultrymeat by-products through state budget appropriations prior to the entry into force of Decree-Law No 197/2002 resulted in the users of this service being exempt from a charge inherent in their activity.
V skladu s sodno prakso iz zgoraj navedene sodbe GEMO Komisija meni, da je opisano financiranje stroškov zbiranja, predelave in uničevanja stranskih proizvodov iz mesa sesalcev in perutnine iz državnih proračunskih sredstev pred začetkom veljavnosti zakonskega odloka iz leta 2002 privedlo do tega, da so bili uporabniki teh storitev oproščeni stroškov, ki jih vključuje njihova dejavnost.
As indicated, the measures adopted by the Portuguese authorities in order to collect, transport, process and destroy mammalian meat and poultrymeat by-products could have exempted livestock farmers from costs that, under normal circumstances, they should have partly borne.
Kot je navedeno zgoraj, so bili na podlagi ukrepov, ki so jih uvedli portugalski organi, da bi prevzeli dejavnosti zbiranja, prevoza, predelave in uničevanja stranskih proizvodov iz mesa sesalcev in perutnine, rejci oproščeni stroškov, ki bi jih morali v običajnih okoliščinah delno kriti.
It is clear from Decree-Law No 197/2002 and from the transitional scheme introduced by Decree-Law No 244/2003 that livestock farmers are not liable for the charge in question.
Iz zakonskega odloka iz leta 2002 in prehodne ureditve, predvidene v zakonskem odloku iz leta 2003, izhaja, da rejcem zadevne dajatve ni bilo treba plačevati.
The Portuguese authorities state that, prior to the end of 2005, the collection costs were passed on to the whole sector.
Portugalski organi navajajo, da so bili pred koncem leta 2005 stroški zbiranja preneseni na celoten sektor.
The Commission therefore concludes that livestock farmers bore the costs corresponding to their activity and did not therefore benefit from any specific advantage.
Na podlagi tega Komisija sklepa, da so rejci nosili stroške, ki jih vključuje njihova dejavnost, in da torej niso bili deležni posebne prednosti.
The Commission considers that livestock farmers only benefited from an advantage in the period prior to the application of the charge.
Komisija ugotavlja, da je bila rejcem prednost zagotovljena samo v obdobju pred uporabo dajatve.
Based on the above, the Commission concludes that there was an advantage, in respect of the collection, transportation, processing and destruction of animal by-products, in favour of slaughterhouses and importers during all the periods, except for 2003. In the case of livestock farmers, this advantage existed only during the period prior to the application of the charge.
Ob upoštevanju zgornjih ugotovitev Komisija sklepa, da je bila prednost v zvezi z zbiranjem, prevozom, predelavo in uničevanjem živalskih stranskih proizvodov klavnicam in uvoznikom zagotovljena v vseh obdobjih, razen v letu 2003, rejcem pa samo v obdobju pred uvedbo dajatve.
ADVANTAGES FINANCED THROUGH STATE RESOURCES
PREDNOSTI, FINANCIRANE IZ DRŽAVNIH SREDSTEV
Article 107(1) TFEU concerns aid granted by Member States or through State resources.
Člen 107(1) PDEU se nanaša na pomoč, ki jo dodeli država članica, ali na pomoč iz državnih sredstev.
In other words, the aid measure in question must be imputable to the State and be granted through State resources.
Zadevni ukrep mora biti torej mogoče pripisati državi, poleg tega pa mora biti financiran iz državnih sredstev.
In the present case, the cost of the collection, processing and destruction of mammalian meat and poultrymeat by-products was financed through direct State revenue between 1999 and October 2002, and by revenue from a parafiscal charge imposed on slaughterhouses, importers of bone-in beef, veal and pigmeat, and intra-Community operators, i.e. bone-in beef, veal and pigmeat operators/receivers, from October 2002.
V obravnavanem primeru se je financiranje stroškov, povezanih z dejavnostmi zbiranja, predelave in uničevanja stranskih proizvodov iz mesa sesalcev in perutnine, od leta 1999 do oktobra 2002 zagotavljalo z neposrednimi prihodki države, od oktobra 2002 naprej pa s prihodki od davku podobne dajatve, odmerjene klavnicam, uvoznikom govedine, teletine in svinine s kostmi ter trgovcem znotraj Skupnosti, tj. trgovcem z govedino, teletino in svinino s kostmi oziroma prevzemnikom teh proizvodov.
Payments to service-providers made from direct State revenue are advantages financed through State resources.
Plačila ponudnikom storitev iz neposrednih prihodkov države so prednosti, financirane iz državnih sredstev.
The fact that, from 1999 until the application of the charge in 2002, this public service was financed through the State budget means that the undertakings providing the service benefited from public funds to cover the costs of this service.
Dejstvo, da so bile te javne storitve od leta 1999 do uvedbe dajatve leta 2002 financirane iz državnega proračuna, pomeni, da so podjetja, ki so te storitve opravljala, prejemala javna sredstva za pokrivanje stroškov, nastalih z navedenimi storitvami.
The charges imposed between September 2002 and November 2005 are not covered by the scope of the TFEU provisions on State aid, unless they form the method of financing an aid measure and therefore form an integral part of this aid [39].
Dajatve, uvedene med septembrom 2002 in novembrom 2005, ne spadajo na področje uporabe določb PDEU v zvezi z državno pomočjo, razen če pomenijo način financiranja ukrepa pomoči in so torej sestavni del tega ukrepa [39].
The charges were paid to INGA using a reverse charge procedure.
Vse dajatve so se plačevale zavodu INGA po postopku obrnjene davčne obveznosti.
For a charge to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the charge is necessarily allocated for the financing of the aid [40].
Da bi bila lahko dajatev sestavni del ukrepa pomoči, morata biti dajatev in ukrep pomoči na podlagi ustreznih nacionalnih predpisov neločljivo vsebinsko povezana, in sicer tako, da so prihodki od dajatve nujno namenjeni financiranju pomoči [40].
Given that the charges formed INGA’s revenue and were paid directly to it, the Commission considers that they formed an integral part of the aid measure.
Glede na to, da so dajatve tvorile prihodke zavoda INGA in so se mu neposredno izplačevale, Komisija meni, da je zadevna dajatev sestavni del ukrepa pomoči.
With regard to the issue of whether or not the revenue from the parafiscal charge in the present case can be regarded as State resources, it is worth noting that, in terms of State resources, there is no distinction between cases in which the aid is granted directly by the State and those in which it is granted through a public or private body designated or set up by that State.
Kar zadeva vprašanje, ali se lahko v obravnavanem primeru prihodki od davku podobne dajatve štejejo za državna sredstva ali ne, je pomembno navesti, da pri državnih sredstvih ni treba razlikovati med primeri, v katerih pomoč dodeli neposredno država, in tistimi, v katerih jo dodelijo javna ali zasebna telesa, ki jih je država imenovala ali ustanovila.
On 15 July 2004 the Court of Justice, in its judgment in Pearle and Others [41], found that compulsory contributions collected by an intermediary body from all undertakings in a given business sector are not regarded as State resources only if the following four conditions are satisfied:
Sodišče je 15. julija 2004 v sodbi Pearle in drugi [41] navedlo, da se obvezni prispevki, ki jih pobira posredniški organ od vseh podjetij v danem poklicnem sektorju, ne štejejo za državna sredstva samo, če so izpolnjeni naslednji štirje pogoji:
the measure in question is implemented by the professional body representing undertakings and workers in a business sector and does not serve as an instrument for applying policies defined by the State;
obravnavani ukrep je uvedel poklicni organ, ki zastopa podjetja in zaposlene v nekem poklicnem sektorju ter ni instrument za izvajanje politik, ki jih določi država;
the objectives of the measure in question are financed entirely by the contributions from undertakings in the sector;
cilji obravnavanega ukrepa so v celoti financirani s prispevki podjetij v sektorju;
the method of financing and the percentage/amount of the contributions are decided by the representatives of employers and employees within the professional body for the sector, without interference from the State;
o načinu financiranja in stopnji/višini prispevkov odločajo zastopniki delodajalcev in zaposlenih znotraj sektorskega poklicnega organa brez vmešavanja države;
the contributions must be used to fund the measure, without any possibility of intervention by the State.
prispevki se obvezno uporabljajo za financiranje ukrepa, država pa pri tem ne more posredovati.
The available information indicates that the first condition of the judgment in Pearle and Others is not satisfied, as the measure was laid down by a decree-law in order to apply a policy defined by the State, which aims to combat BSE.
Iz razpoložljivih podatkov izhaja, da prvi pogoj iz sodbe Pearle in drugi ni izpolnjen, ker je bil zadevni ukrep uveden z zakonskim odlokom zaradi izvajanja politike, ki jo je določila država z namenom boja proti BSE.
In addition, the third and fourth conditions are not satisfied, given that the method of financing is regulated by the abovementioned decree-laws.
Poleg tega nista izpolnjena tretji in četrti pogoj, ker je bil način financiranja urejen z omenjenimi zakonskimi odloki.
As a result, the Portuguese authorities have the opportunity to intervene in determining the methods of financing the measure.
To pomeni, da so lahko portugalski organi posredovali pri določanju načina financiranja ukrepa.
As not all the conditions laid down in the judgment in Pearle and Others are satisfied and as the Portuguese State has decisive control over the methods of financing the aid measure, the Commission considers that the revenue from the parafiscal charge does in fact constitute State resources imputable to the State.
Ker niso izpolnjeni vsi pogoji iz sodbe Pearle in drugi ter se zdi, da je imela portugalska država nadzor nad določanjem načina financiranja ukrepa pomoči, Komisija meni, da prihodki od davku podobne dajatve dejansko pomenijo državna sredstva, ki jih je mogoče pripisati državi.
DISTORTION OF COMPETITION AND EFFECT ON TRADE
IZKRIVLJANJE KONKURENCE/PRIZADETOST TRGOVINE
According to the case-law of the Court of Justice, strengthening the competitive position of an undertaking through the granting of State aid generally distorts competition with other competing undertakings not having benefited from this aid [42].
V skladu s sodno prakso Sodišča okrepitev konkurenčnega položaja podjetja po dodelitvi državne pomoči na splošno kaže na izkrivljanje konkurence v škodo drugih konkurenčnih podjetij, ki te pomoči niso prejela [42].
The measure may have an effect on Portugal’s position in the meat sector [43].
Zadevni ukrep bi lahko vplival na položaj Portugalske v sektorju mesa [43].
As Portuguese undertakings operate in a highly competitive international market, the measure distorts or threatens to distort competition.
Ker so portugalska podjetja dejavna na zelo konkurenčnem mednarodnem trgu, je ta ukrep izkrivljal ali bi lahko izkrivljal konkurenco.
The measure may also affect trade between Member States.
Prav tako bi lahko prizadel trgovino med državami članicami.
The Portuguese authorities have argued that, due to the ban on the dispatch, in particular, of live cattle and meat-and-bone meal, as such or incorporated in other products, there was no trade, which means that there could not have been any distortion of competition.
Portugalski organi so navedli, da zaradi embarga na odpošiljanje zlasti živega goveda in mesno-kostne moke kot samostojnega proizvoda ali sestavine drugih proizvodov ni bilo trgovanja ter da to pomeni, da izkrivljanje konkurence ni bilo mogoče.
As a result, the Commission considers that the fact that the dispatch of the aforementioned products from Portugal to other Member States was prohibited does not alter the fact that the aid may be such as to distort competition or affect trade.
V teh okoliščinah Komisija meni, da dejstvo, da je bilo odpošiljanje zgoraj navedenih proizvodov iz Portugalske v druge države članice prepovedano, ne vpliva na ugotovitev, da bi zadevna pomoč lahko izkrivljala konkurenco in prizadela trgovino.