natgillin/translations-raw huggingface dataset:
The Commission takes note of the assurances provided by the Portuguese authorities as regards (i) the general nature of Viniportugal’s promotion campaigns (see recital 37 above); (ii) the fact that Viniportugal’s promotion and advertising activities in Portugal and in the territory of the other Member States and third countries did not relate to specific trademarks, nor were they aimed at promoting certain undertakings or individual producers (see recital 37); (iii) the fact that the campaigns did not seek to disparage the wine products of other Member States or to discourage consumers from buying them, and they conformed to the applicable Community legislation (namely labelling, presentation and food advertising legislation) (see recital 38 above); (iv) the fact that the activities in question were aimed at familiarising the consumers of other Member States with Portuguese wines, thereby facilitating the conduct of activities in the Portuguese wine sector, within the meaning of Article 107(3)(c) of the TFEU (see recital 39); and finally (v) the fact that Viniportugal’s campaigns outside Portugal were intended to publicise the basic characteristics of Portuguese wine, inviting consumers in other Member States and third countries to taste these products, with which they are unfamiliar, and also the fact that they did not include any subjective declaration regarding the quality of the products based solely on their origin (see recital 40).
Komisija je seznanjena z zagotovili, ki so jih portugalski organi dali v zvezi s tem, (i) da so promocijske kampanje, ki jih izvaja Viniportugal, splošne (glej uvodno izjavo 37 zgoraj); (ii) da promocijske in oglaševalske dejavnosti, ki jih Viniportugal izvaja na Portugalskem in na ozemlju drugih držav članic in tretjih držav, ne zadevajo posebnih panog ter da njihov namen ni promocija določenih podjetij ali posameznih proizvajalcev (glej uvodno izjavo 37 zgoraj); (iii) da namen kampanj ni zaničevati proizvode iz grozdja in vina iz drugih držav članic, da ne odvračajo potrošnikov od nakupa proizvodov iz grozdja in vina iz drugih držav članic ter da so v skladu z veljavno zakonodajo Skupnosti (in sicer z zakonodajo o označevanju, predstavitvi in oglaševanju živil) (glej uvodno izjavo 38 zgoraj); (iv) da je namen teh dejavnosti seznaniti potrošnike v drugih državah članicah s portugalskimi vini ter tako spodbujati razvoj dejavnosti portugalskega vinskega sektorja v smislu člena 107(3)(c) PDEU (glej uvodno izjavo 39 zgoraj); ter nazadnje (v) da je namen kampanj, ki jih Viniportugal izvaja zunaj Portugalske, seznaniti javnost z osnovnimi lastnostmi portugalskih vin in pozvati potrošnike v drugih državah članicah in tretjih državah, naj poskusijo te proizvode, ki jih ne poznajo, ter da te kampanje ne vsebujejo nobene subjektivne izjave o kakovosti proizvodov, ki temeljijo samo na njihovem izvoru (glej uvodno izjavo 40 zgoraj).
On the basis of the additional information supplied by the Portuguese authorities and in the absence of any comments to the contrary by third parties following the initiation of the formal investigation procedure, the Commission is thus able to conclude that the doubts it expressed, on the initiation of the procedure, regarding the objective nature of the promotion and advertising campaigns conducted in the markets of Member States and third countries, are dispelled.
Komisija je lahko tako na podlagi dodatnih informacij, ki so jih poslali portugalski organi, in ker tretje strani po sprožitvi formalnega postopka preiskave niso poslale nasprotnih komentarjev, sklepala, da ni več dvoma, ki ga je ob sprožitvi postopka izrazila o objektivnosti promocijskih in oglaševalskih kampanj, ki se izvajajo na trgih držav članic in tretjih držav.
In light of the foregoing, the Commission considers that the aid for the generic promotion of wine in Portugal, and also the aid for the promotion and advertising of Portuguese wine in the markets of other Member States and third countries, is compatible with the positive and negative criteria laid down in the Guidelines applicable to State aid to advertising.
Komisija glede na predstavljeno sklepanje meni, da sta pomoč za splošno promocijo vin na Portugalskem ter pomoč za promocijo in oglaševanje portugalskih vin na trgih drugih držav članic in tretjih držav združljivi s pozitivnimi in negativnimi merili, določenimi v Smernicah o državni pomoči za oglaševanje.
Funding of the aid
Financiranje pomoči
Since at issue is State aid funded by means of a parafiscal charge, the measures funded by the aid, and also the funding of the aid itself, must be examined by the Commission.
Kar zadeva državno pomoč, financirano z davkom podobno dajatvijo, mora Komisija preučiti ukrepe, financirane s pomočjo, in tudi financiranje same pomoči.
In fact, any incompatibility of the funding of a State aid with the common market would make the aid incompatible, even where the granting of the aid has complied with the applicable rules on competition.
Zaradi morebitne nezdružljivosti financiranja državne pomoči s skupnim trgom bi bila namreč tudi sama pomoč nezdružljiva, celo če bi se pri dodelitvi pomoči upoštevala veljavna pravila o konkurenci.
The Court has consistently held that taxes do not fall within the scope of the Treaty’s provisions concerning State aid unless they constitute the method of financing an aid measure, so that they form an integral part of that measure [23].
V skladu z ustaljeno sodno prakso se določbe PDEU, ki se nanašajo na državne pomoči, ne uporabljajo za takse, razen če so te način financiranja ukrepa pomoči, tako da so sestavni del navedenega ukrepa.
For a tax or part of a tax 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 [24], in the sense that the revenue from the tax is necessarily allocated for the financing of the aid.
Da bi lahko bila taksa, ali njen del, sestavni del ukrepa pomoči, morata biti taksa in pomoč na podlagi upoštevne nacionalne zakonodaje nujno neločljivo vsebinsko povezani, in sicer tako, da so prihodki od takse nujno namenjeni financiranju pomoči.
In the event of such hypothecation, the revenue from the tax has a direct impact on the amount of the aid [25] and, consequently, on the assessment of the compatibility of the aid with the common market [26].
Če taka vez obstaja, prihodki od takse neposredno vplivajo na višino pomoči [25] in posledično na presojo združljivosti te pomoči z notranjim trgom. [26]
It should therefore be examined whether the charge for the promotion of wine meets the conditions set out above.
Torej je treba preučiti, ali dajatev za promocijo vina izpolnjuje zgoraj navedene pogoje.
The wine promotion charge as an integral part of promotion aid
Dajatev za promocijo vina kot sestavni del pomoči za promocijo
First, it must be examined whether the revenue from the charge is necessarily assigned to the funding of the aid.
Prvič, treba je preučiti, ali je prihodek od dajatve nujno namenjen financiranju pomoči.
In this connection, it should be pointed out that both Decree-Law No 137/95 and Decree-Law No 119/97, which derogates from it, provide that ‘a percentage of the revenue from the promotion charge, which must be set annually by the Minister of Agriculture, Rural Development and Fisheries but which is nevertheless never below 25 %, shall be earmarked for measures for the generic promotion of wine and wine products’ (Article 11(2) of Decree-Law No 119/97).
V tem okviru je treba poudariti, da je v zakonskem odloku št. 137/95 in tudi v zakonskem odloku št. 119/97, s katerim je bil prvi odlok razveljavljen, določeno, da bo „določen odstotek prihodka od dajatve za promocijo, ki ga vsako leto določi minister za kmetijstvo in ki ni nikoli nižji od 25 %, namenjen ukrepom za splošno promocijo vina in proizvodov iz grozdja in vina“ (člen 11(2) zakonskega odloka št. 119/97).
In this sense, the relevant national rules necessarily assign part of the revenue from the charge to funding the promotion measures which constitute the object of the aid.
V tem smislu je del prihodka od dajatve obvezno – na podlagi upoštevnih nacionalnih predpisov – namenjen financiranju promocijskih ukrepov, ki so predmet pomoči.
Moreover, Article 1(1) of Decree-Law No 119/97, which defines the scope of the charge, provides that ‘wine and wine products […] are subject to the application of a promotion charge, which constitutes the compensation for the services provided by the Instituto da Vinha e do Vinho (IVV) in relation to the generic promotion and general coordination of the sector’.
Poleg tega je v členu 1(1) zakonskega odloka št. 119/97, v katerem je opredeljen okvir uporabe dajatve, določeno, da so „vina in proizvodi iz grozdja in vina […] obdavčeni z dajatvijo za promocijo, ki je nadomestilo za storitve, ki jih IVV opravi v zvezi s splošno promocijo in splošnim usklajevanjem sektorja“.
Secondly, it should be examined whether the revenue from the charge directly influences the amount of the aid.
Drugič, treba je preučiti, ali prihodek od dajatve neposredno vpliva na višino pomoči.
In this connection, it should be pointed out that the promotion charge constitutes the only source of funding of the promotion and advertising aid presently being examined, so that a decrease in the revenue from the charge would entail a decrease in the resources for funding the promotion measures.
V tem okviru je treba opozoriti, da je dajatev za promocijo edini vir financiranja pomoči za promocijo in oglaševanje, ki je predmet te preiskave, tako da bi zmanjšanje prihodka od dajatve pomenilo zmanjšanje sredstev za financiranje promocijskih ukrepov.
Accordingly, the Commission considers that, in the present case, the revenue from the charge is necessarily assigned to the funding of the aid and the revenue from the charge does directly influence the amount of the aid.
Komisija zato meni, da je prihodek od dajatve v tej zadevi nujno namenjen financiranju pomoči in da neposredno vpliva na višino pomoči.
Finally, the conclusion must be, in line with the Court of Justice’s case law, that the charge is hypothecated to the aid measure under the relevant national legislation and that the charge for the promotion of wine forms an integral part of the aid measure being examined.
Nazadnje je treba v skladu s sodno prakso Sodišča sklepati, da sta dajatev in pomoč na podlagi upoštevne nacionalne zakonodaje nujno neločljivo vsebinsko povezani ter da so prihodki od dajatve nujno namenjeni financiranju pomoči.
Consequently, the funding of the measures with the charge must also be examined by the Commission.
Zato mora biti financiranje ukrepov z dajatvijo tudi predmet preiskave Komisije.
Imposition of the charge on exported products
Obdavčitev izvoženih proizvodov z dajatvijo
As mentioned at recital 9 above, the charge is imposed both on Portuguese products intended for consumption in Portugal and on products intended for export.
Kot je navedeno v uvodni izjavi 9 zgoraj, je dajatev naložena portugalskim proizvodom, namenjenim porabi na Portugalskem, in tudi proizvodom, namenjenim izvozu.
Nevertheless, in the decision to initiate the formal examination procedure (point 143), the Commission states that there does not seem to be any discrimination between domestic products intended for the domestic market and those intended to be exported in the context of promotion and advertising campaigns conducted outwith Portuguese territory.
Vendar Komisija v odločitvi o sprožitvi formalnega postopka preiskave (točka 143) trdi, da se ne zdi, da pri izvajanju promocijskih in oglaševalskih kampanj zunaj portugalskega ozemlja ni diskriminacije med nacionalnimi proizvodi, namenjenimi nacionalnemu trgu, in nacionalnimi proizvodi, namenjenimi izvozu.
As regards the question to what extent products intended for export benefit to the same extent from the generic promotion measures in Portugal, the Commission concludes, in view of the information provided by the Portuguese authorities throughout the preliminary examination of this dossier and in the absence of comments to the contrary by third parties following the initiation of the formal investigation procedure, that products in the latter category do benefit to a great extent from all the advantages arising from the charge and, moreover, greatly benefit from promotion activities in the territory of other Member States and third countries.
Kar zadeva vprašanje, koliko so proizvodi, namenjeni izvozu, v enakem obsegu upravičeni do ukrepov splošne promocije na Portugalskem, Komisija glede na podatke, ki so jih portugalski organi poslali med preučevanjem zadeve, in ker tretje strani po sprožitvi formalnega postopka preiskave niso poslale nasprotnih komentarjev, lahko sklepa, da zadnjenavedena kategorija proizvodov v velikem obsegu uživa vse ugodnosti, ki izhajajo iz dajatve, ter da ima velike koristi od promocijskih dejavnosti na ozemlju drugih držav članic in tretjih držav.
Imposition of the charge on imported products
Obdavčitev uvoženih proizvodov z dajatvijo
The Commission normally considers, in accordance with the case law of the Court of Justice [27], that the funding of an aid by means of compulsory charges can affect the aid by having a protective effect extending beyond aid properly so-called.
Komisija v skladu s sodno prakso Sodišča [27] navadno meni, da lahko financiranje pomoči z obveznimi dajatvami vpliva na pomoč, saj ima zaščitni učinek, ki presega pomoč v pravem pomenu.
The charge in question does in fact constitute a compulsory charge.
Zadevna dajatev je namreč obvezna.
On the basis of the same case law, the Commission considers that an aid to domestic producers may be funded by a parafiscal charges which is also charged on imports from producers of the same product from other Member States only where there are assurances that these can benefit from all these advantages in the same way as domestic producers.
Komisija ob upoštevanju iste sodne prakse meni, da je pomoč za nacionalne proizvajalce mogoče financirati z davkom podobnimi dajatvami, ki bremenijo enako uvoz proizvajalcev enakega proizvoda iz drugih držav članic, le če obstajajo zagotovila, da so lahko upravičeni do vseh teh ugodnosti enako kot nacionalni proizvajalci.
Thus, on the initiation of the formal examination procedure, the Commission noted that, insofar as the charge also had to be paid on products from other Member States, the Portuguese authorities still had to prove there was no discrimination between domestic products and imported ones and that therefore products from other Member States, on which the charge also had to be paid, benefited in the same way and to the same extent as domestic products from all the advantages arising from it [28].
Komisija je tako ob sprožitvi formalnega postopka preiskave navedla, da morajo portugalski organi, ker je bilo treba dajatev plačati tudi od proizvodov iz drugih držav članic, dokazati tudi, da ni diskriminacije med nacionalnimi in uvoženimi proizvodi ter da so torej proizvodi iz drugih držav članic, od katerih je tudi bilo treba plačati dajatev, enako in v enakem obsegu kot nacionalni proizvodi upravičeni do vseh ugodnosti, ki izhajajo iz te dajatve. [28]
It has already been established that the campaigns for the promotion and advertising of wine and wine products conducted by Viniportugal are funded by part of the revenue from the charge for the promotion of wine.
Bilo je že ugotovljeno, da se kampanje za promocijo in oglaševanje vina in proizvodov iz grozdja in vina, ki jih izvaja Viniportugal, financirajo iz dela prihodkov od dajatve za promocijo vina.
In their observations and additional information, the Portuguese authorities give an assurance that the contribution of revenue from the charge levied on imported products was limited exclusively to funding part of the costs of the generic promotion measures which Viniportugal conducted in Portugal.
Portugalski organi v pripombah in dodatnih informacijah zagotavljajo, da je bil s prihodki od dajatve, pobrane od uvoženih proizvodov, financiran komaj del stroškov ukrepov za splošno promocijo, ki jih je Viniportugal izvajal na Portugalskem.
They state that the promotion and advertising campaigns conducted on the markets of other Member States and third countries in favour of Portuguese wine and wine products are funded solely by the revenue from the charge levied on domestic products.
Trdijo, da so promocijske in oglaševalske kampanje, izvedene na trgih drugih držav članic in tretjih držav v korist portugalskega vina in proizvodov iz grozdja in vina, financirane izključno s prihodki od dajatve, pobrane od nacionalnih proizvodov.
The information provided by the Portuguese authorities shows that the generic promotion campaigns in Portugal proportionally benefit imported products.
Podatki, ki so jih poslali portugalski organi, dokazujejo, da kampanje za splošno promocijo na Portugalskem sorazmerno koristijo uvoženim proizvodom.
As described in recitals 16 and 17, the main aim of the advertising campaigns at national level is indeed to win young adult consumers of both sexes over to a healthy consumption of wine as an alternative to beer or other alcoholic drinks.
Kot je opisano v uvodnih izjavah 16 in 17 zgoraj, je namreč glavni cilj oglaševalskih kampanj na nacionalni ravni pritegniti mlade odrasle potrošnike obeh spolov k zdravemu uživanju vina namesto piva ali drugih alkoholnih pijač.
However, the information provided is not sufficient to prove that the revenue from the charge on imported products have not contributed to the funding of the promotion and advertising campaigns conducted on the markets of other Member States and third countries which, by contrast, solely benefit Portuguese wine.
Vendar predloženi podatki niso zadosten dokaz, da prihodki od dajatve, pobrane od uvoženih proizvodov, niso prispevali k financiranju promocijskih in oglaševalskih kampanj, izvedenih na trgih drugih držav članic in tretjih držav, ki sicer koristijo izključno portugalskim vinom.
In particular, according to the figures provided by the Portuguese authorities, average revenue from the collection of the charge on imported products during the period between 1998 and 2005 were EUR 1293169, whereas, in the same period, Viniportugal dedicated an average of EUR 525698 yearly to generic promotion measures in Portugal (see recitals 36 and 38).
Zlasti glede na številke, ki so jih predložili portugalski organi, so bili povprečni prihodki od pobiranja dajatve od uvoženih proizvodov v obdobju 1998–2005 1293169 EUR, medtem ko je Viniportugal v istem obdobju namenil povprečno 525698 EUR na leto za ukrepe za splošno promocijo na Portugalskem (glej uvodni izjavi 36 in 38 zgoraj).
Furthermore, even if domestic legislation lays down the obligation to earmark a percentage – never less than 25 % – of the revenue from the charge to measures for the generic promotion of wine and wine products, there is no separate accounting of these two parts of the revenue from the charge.
Še več, čeprav je v nacionalni zakonodaji določena obveznost, da se delež – ki ni nikoli manjši od 25 % – prihodka od dajatve nameni ukrepom za splošno promocijo vina in proizvodov iz grozdja in vina, se za ta dva dela prihodkov od dajatve ne vodi ločeno računovodstvo.
The Portuguese authorities were only able to submit estimates as to the part of the revenue from the charge which was collected on imported products and earmarked for generic promotion.
Portugalski organi so lahko predložili le ocene, kolikšen del prihodkov od dajatve se pobere od uvoženih proizvodov in se nameni splošni promociji.
In light of the case law cited in recital 116 above, the Commission takes the view, given that the measures funded by the charge constitute State aid within the meaning of Article 107 of the TFEU and that the charge is of a discriminatory nature contrary to Article 110 of the TFEU, inasmuch as the charge also had to be paid on products from other Member States without, however, those products benefiting from all the advantages arising from it, that the yield of the charge obtained by charging products imported from other Member States in order to fund the promotion measures conducted by Viniportugal on the markets of other Member States and third countries does constitute funding of the aid which is incompatible with the rules on the free movement of goods and, accordingly, that the State aid thus funded is incompatible with the Treaty to an identical degree.
Komisija ob upoštevanju sodne prakse, navedene v uvodni izjavi 116 zgoraj, zaradi tega, ker so ukrepi, financirani z dajatvijo, državna pomoč v smislu člena 107 PDEU in je dajatev diskriminatorna, kar je v nasprotju s členom 110 PDEU, saj je bilo treba dajatev plačati tudi od proizvodov iz drugih držav članic, ki pa niso bili upravičeni do vseh ugodnosti, ki izhajajo iz te dajatve, meni, da prihodki od dajatve, dobljeni z bremenitvijo proizvodov, uvoženih iz drugih držav članic, uporabljeni za financiranje promocijskih ukrepov, ki jih je Viniportugal izvajal na trgih drugih držav članic in tretjih držav, pomenijo financiranje pomoči, ki ni združljivo s pravili o prostem pretoku blaga, ter da je posledično tako financirana državna pomoč v enakem obsegu nezdružljiva s Pogodbo.
The Commission may validly conclude, on the basis of the information and assurances provided by the Portuguese authorities (see recital 104 of this decision) that producers and businessmen from other Member States have benefited to the same extent as Portuguese producers from the measures supporting generic promotion which were applied in Portugal.
Komisija lahko na podlagi podatkov in zagotovil portugalskih organov (glej uvodno izjavo 104 tega sklepa) utemeljeno sklepa, da so bili proizvajalci in trgovci iz drugih držav članic v enakem obsegu kot portugalski proizvajalci deležni ukrepov pomoči za splošno promocijo, izvedenih na Portugalskem.
On the other hand, it is not disputed by the Portuguese authorities that producers and businessmen from other Member States cannot benefit from the measures to aid promotion and advertising abroad which are conducted exclusively in favour of Portuguese wines.
Nasprotno pa portugalski organi ne zanikajo, da proizvajalci in trgovci iz drugih držav članic ne morejo biti upravičeni do ukrepov pomoči za promocijo in oglaševanje v tujini, ki se izvajajo izključno za portugalska vina.
According to the established case law of the Court of Justice, if the revenue from a charge levied on both domestic and imported products according to the same criteria are intended to fund activities for the special advantage of the taxed domestic product, it may follow that a charge imposed on the same criteria nevertheless constitutes discriminatory taxation, insofar as the fiscal burden on domestic products is neutralised by the advantages which it serves to finance, whereas that on imported products constitutes a net burden [29].
V skladu z ustaljeno sodno prakso Sodišča lahko namreč iz tega, da kadar so prihodki od davka, ki bremeni nacionalne in uvožene proizvode na podlagi istih meril, namenjeni financiranju dejavnosti, ki koristijo predvsem obdavčenim nacionalnim proizvodom, sledi, da je prispevek, pobran na podlagi istih meril, vseeno diskriminatorna obdavčitev, ker je davčno breme, ki bremeni nacionalne proizvode, nevtralizirano z ugodnostmi, ki se financirajo s to dajatvijo, medtem ko davčno breme, ki bremeni uvožene proizvode, pomeni neto breme [29].
In the present case, therefore, it cannot be ruled out that there has been discrimination against imported products.
V tej zadevi torej ni mogoče izključiti, da so bili uvoženi proizvodi diskriminirani.
On the other hand, it emerges from the information provided by the Portuguese authorities that imported products have been subjected to the charge to the same extent as domestic products but they have not benefited from the advantages financed by it to the same extent as domestic products.
Nasprotno, iz podatkov, ki so jih predložili portugalski organi, izhaja, da so bili uvoženi proizvodi obdavčeni z dajatvijo v enakem obsegu kot nacionalni proizvodi, vendar niso bili deležni ugodnosti, financiranih s to dajatvijo, v enakem obsegu kot nacionalni proizvodi.