natgillin/translations-raw huggingface dataset:
As regards the impact of the Commission’s declarations on legitimate expectations of the beneficiaries, the Commission considers that a distinction should be drawn between two periods: (a) the period starting from the entry into force of the measure on 1 January 2002 until the date of publication of the initiating Decision in the Official Journal on 21 December 2007; and (b) the period following the publication of the initiating Decision in the Official Journal.
V zvezi z vplivom izjav Komisije o upravičenih pričakovanjih upravičencev Komisija meni, da je treba razlikovati med dvema obdobjema: (a) obdobjem od začetka veljavnosti ukrepa 1. januarja 2002 do datuma objave odločitve o sprožitvi postopka v Uradnem listu z dne 21. decembra 2007 in (b) obdobjem po objavi odločitve o sprožitvi postopka v Uradnem listu.
With reference to the first period, the Commission acknowledges its replies to the parliamentary questions by Mr Erik Mejier and Ms Sharon Bowles regarding the possible State aid nature of the measure at issue.
Komisija ob sklicevanju na prvo obdobje priznava svoje odgovore na parlamentarna vprašanja Erika Mejierja in Sharon Bowles v zvezi z mogočo naravo državne pomoči zadevnega ukrepa.
More precisely, in reply to the parliamentary question by Mr Erik Meijer MEP, on 19 January 2006 a Commissioner answered on behalf of the Commission as follows: ‘The Commission cannot confirm whether the high bids by Spanish companies are due to Spain’s tax legislation enabling undertakings to write off goodwill more quickly than their French or Italian counterparts.
Natančneje, v odgovoru na parlamentarno vprašanje poslanca Evropskega parlamenta Erika Meijerja z dne 19. januarja 2006 je komisar v imenu Komisije odgovoril naslednje: „Komisija ne more potrditi, ali visoke ponudbe španskih družb temeljijo na davčni zakonodaji Španije, ki omogoča družbam, da odpišejo dobro ime hitreje kot njihovi francoski ali italijanski kolegi.
By these statements to Parliament, the Commission provided specific, unconditional and consistent assurances of a nature such that the beneficiaries of the measure at issue entertained justified hopes that the goodwill amortisation scheme was lawful, in the sense that it did not fall within the scope of State aid rules [117], and that any advantages derived from it could not, therefore, be subject to subsequent recovery proceedings.
Komisija je s tema izjavama za Parlament zagotovila posebna, neomejena in dosledna jamstva, da so upravičenci do zadevnega ukrepa upravičeno upali, da je bila shema amortizacije dobrega imena zakonita tako, da ni spadala na področje pravil o državni pomoči [117] in da zato za katero koli prednost, ki izhaja iz tega, ne morejo veljati naknadni postopki za vračilo.
Although these declarations did not amount to a formal Commission decision establishing that the amortisation scheme did not constitute State aid, their effect was equivalent from the point of view of the creation of a legitimate expectation, especially in view of the fact that the applicable procedures ensuring the respect of the collegiality principle had been followed in this case.
Čeprav te izjave niso sprožile uradne odločbe Komisije, s katero se ugotavlja, da shema amortizacije ni pomenila državne pomoči, je bil njihov učinek s stališča ustvarjanja upravičenih pričakovanj enak, zlasti glede na dejstvo, da so bili v tem primeru veljavni postopki, ki zagotavljajo spoštovanje načela solidarnosti, upoštevani.
As the notion of State aid is objective [118] and the Commission does not have any discretionary power as regards its interpretation — unlike what happens when assessing compatibility — any precise and unconditional statement on the Commission’s behalf to the effect that a national measure is not to be considered State aid will naturally be understood as meaning that the measure was ‘non-aid’ from the outset (i.e. also before the statement in question).
Ker je pojem državne pomoči objektiven [118] in Komisija v zvezi z njegovo razlago nima diskrecijske pravice, v nasprotju s primerom presoje združljivosti, se bo seveda vsaka natančna in neomejena izjava v imenu Komisije, kolikor nacionalni ukrep ni obravnavan kot državna pomoč, razumela, kot da je ukrep pomenil „nepomoč“ že od začetka (tj. tudi pred zadevno izjavo).
Any undertaking which had previously been uncertain as to whether or not it would in future be liable, under the State aid rules, to recovery of advantages it had obtained under the goodwill amortisation scheme arising from transactions entered into before the Commission statements could have concluded thereafter that such uncertainty was unfounded, as it could not be expected to demonstrate greater diligence than the Commission in this respect.
Vsaka družba, ki je bila negotova glede tega, ali bo v prihodnje na podlagi pravil o državni pomoči morala vrniti prednosti, ki jih je pridobila na podlagi sheme amortizacije dobrega imena, ki izhajajo iz transakcij, ki se jih je lotila, pred izjavami Komisije, je lahko po njih sklepala, da je bila ta negotovost neutemeljena, saj v zvezi s tem od nje ni mogoče pričakovati večje skrbnosti od Komisije.
In these specific circumstances, and bearing in mind that Community law does not require the demonstration of a causal link between the assurances given by a Community institution and the behaviour by citizens or undertakings to which such assurances relate [119], any diligent entrepreneur could reasonably expect the Commission subsequently not to impose any recovery [120] as regards measures which it had itself previously classified, in a statement to another Community institution, as not constituting aid, irrespective of when the transaction benefiting from the aid measure was concluded.
V teh posebnih okoliščinah in ob upoštevanju, da se z zakonodajo Skupnosti ne zahteva dokaz vzročne povezave med jamstvi institucije Skupnosti in ravnanjem državljanov ali družb, ki jih zadevajo ta jamstva [119], lahko vsak skrben podjetnik upravičeno pričakuje, da Komisija naknadno ne bo uveljavljala nobenega vračila [120] v zvezi z ukrepi, ki jih je v izjavi za drugo institucijo sama predhodno opredelila, da ne pomenijo pomoči, ne glede na čas izvedbe transakcije, ki je bila deležna ukrepa pomoči.
Accordingly, the Commission concludes that the beneficiaries of the contested measure had a legitimate expectation that the aid would not be recovered and hence it is not requiring recovery of the fiscal aid granted to those beneficiaries in the context of any shareholdings held by a Spanish acquiring company, directly or indirectly in a foreign company before the date of publication [121] in the Official Journal of the European Union of the Commission Decision to initiate the formal investigation procedure under Article 88(2) of the Treaty, which could have then benefited from the measure at issue.
V skladu s tem Komisija sklepa, da so upravičenci do spornega ukrepa upravičeno pričakovali, da jim pomoči ne bo treba vrniti, in zato ne zahteva vračila davčne pomoči, dodeljene tistim upravičencem v okviru vsakega deleža, ki ga je španska prevzemna družba imela neposredno ali posredno v tuji družbi pred datumom objave [121] odločitve Komisije o sprožitvi formalnega preiskovalnega postopka v skladu s členom 88(2) Pogodbe v Uradnem listu Evropske unije, ki bi potem lahko imela koristi od zadevnega ukrepa.
Indeed, as of the date of the opening of the formal investigation and in line with its practice [122], the Commission considers that any diligent trader should have taken into account the doubts it expressed as regards the compatibility of the measure at issue.
Seveda Komisija od datuma sprožitve formalnega preiskovalnega postopka in v skladu s svojo prakso [122] meni, da mora vsak skrben trgovec upoštevati dvome, ki jih je izrazila v zvezi z združljivostjo zadevnega ukrepa.
The Commission also considers that those beneficiaries should continue to enjoy the benefits of the measure at issue until the end of the amortisation period established by the measure.
Komisija tudi meni, da morajo ti upravičenci še naprej prejemati ugodnosti iz zadevnega ukrepa do konca obdobja amortizacije, kot ga določa ukrep.
The Commission acknowledges that the operations were planned and investments were made in the reasonable and legitimate expectation of a certain degree of continuity in the economic conditions, including the measure at issue.
Komisija priznava, da so bile operacije načrtovane in naložbe izvedene v okviru razumnih in upravičenih pričakovanj z določeno stopnjo stalnosti v gospodarskih razmerah, vključno z zadevnim ukrepom.
Therefore, in line with previous case-law of the Court of Justice and Commission practice [123], in the absence of an overriding public interest [124], the Commission considers that the beneficiaries should be allowed to continue enjoying the benefits of the measure at issue, over the entire amortisation period provided for by Article 12(5) TRLIS.
Zato v skladu s predhodno sodno prakso Sodišča in prakso Komisije [123] ob pomanjkanju prevladujočega javnega interesa [124] Komisija meni, da je treba upravičencem še naprej dovoliti prejemanje ugodnosti zadevnega ukrepa v celotnem obdobju amortizacije, kot je določeno v členu 12(5) TRLIS.
Moreover, the Commission considers that a reasonable transition period should be envisaged for companies which had already acquired, in a long-term perspective, rights in foreign companies and which had not held those rights for an uninterrupted period of at least 1 year on the date of the publication of the initiating Decision.
Poleg tega Komisija meni, da je treba predvideti razumno prehodno obdobje za družbe, ki so dolgoročno že pridobile pravice v tujih družbah in ki niso imele teh pravic v neprekinjenem obdobju vsaj enega leta od datuma objave odločitve o sprožitvi postopka.
The Commission therefore considers that companies who fulfilled all other relevant conditions of Article 12(5) TRLIS (see recital 21) by 21 December 2007, apart from the condition that they hold their shareholdings for an uninterrupted period of at least 1 year, should also benefit from legitimate expectations, if they held those rights for an uninterrupted period of at least 1 year by 21 December 2008.
Zato Komisija meni, da morajo družbe, ki so do 21. decembra 2007 izpolnile vse druge pomembne pogoje iz člena 12(5) TRLIS (glej uvodno izjavo 21), razen pogoja o lastništvu svojih deležev v neprekinjenem obdobju vsaj enega leta, prav tako uživati ugodnosti upravičenih pričakovanj, če so imele te pravice v neprekinjenem obdobju vsaj enega leta do 21. decembra 2008.
In the light of the above, the Commission concludes that the recovery shall take place with respect to all cases not covered by recitals 167 and 169 of this Decision.
V smislu navedenega Komisija sklepa, da se vračilo izvede ob upoštevanju vseh primerov, ki niso zajeti v uvodnih izjavah 167 in 169 te odločbe.
The Commission also considers that the measure at issue does not constitute aid if, at the time the beneficiaries enjoyed its benefits, all the conditions laid down in legislation adopted pursuant to Article 2 of Regulation (EC) No 994/98 and applicable at the time the tax deduction was enjoyed were met.
Komisija prav tako meni, da zadevni ukrep ne pomeni pomoči, če so bili med uživanjem ugodnosti upravičencev vsi pogoji iz zakonodaje, sprejete v skladu s členom 2 Uredbe (ES) št. 994/98 in veljavne ob izvajanju odbitka davka, izpolnjeni.
In the light of the above considerations, in a given year, for a given beneficiary, the precise amount of the aid corresponds to the net discounted value of the tax burden reduction granted by the amortisation under Article 12(5) TRLIS.
V smislu navedenih pomislekov v danem letu in za danega upravičenca točen znesek pomoči ustreza neto znižani vrednosti davčne obremenitve, ki je bila odobrena z amortizacijo v skladu s členom 12(5) TRLIS.
It is therefore contingent on the company tax rate in the years concerned and on the discount interest rate applicable.
Zato je znesek odvisen od stopnje davka od dohodka pravnih oseb v zadevnih letih in veljavne diskontne obrestne mere.
For a given year and a given beneficiary, the nominal value of the aid corresponds to the tax reduction granted by the application of Article 12(5) TRLIS for rights in foreign companies that do not fulfil the conditions described in recitals 167 and 169.
Nominalna vrednost pomoči za dano leto in danega upravičenca ustreza znižanemu davku, odobrenemu z uporabo člena 12(5) TRLIS, za pravice v tujih družbah, ki ne izpolnjujejo pogojev iz uvodnih izjav 167 in 169.
The discounted value is calculated by applying the interest rate to the nominal value, in accordance with Chapter V of Regulation (EC) No 794/2004, as amended by Regulation (EC) No 271/2008.
Znižana vrednost se izračuna z uporabo obrestne mere na nominalno vrednost v skladu s poglavjem V Uredbe (ES) št. 794/2004, kot je bila spremenjena z Uredbo (ES) št. 271/2008.
When calculating the tax burden of beneficiaries in the absence of the unlawful aid measure, the Spanish authorities must base themselves on the transactions that were carried out in the period prior to publication of the initiating Decision in the Official Journal, as indicated above.
Pri izračunu davčne obremenitve upravičencev brez nezakonitega ukrepa pomoči se morajo španski organi opirati na transakcije, ki so bile izvedene v obdobju pred objavo odločitve o sprožitvi postopka v Uradnem listu, kot je navedeno.
It is not possible to argue that, had these illegal advantages not existed, the beneficiaries would have structured their transactions differently in order to reduce their tax burden.
Ni mogoče trditi, da bi upravičenci, če te nezakonite prednosti ne bi bilo, drugače razporedili svoje transakcije, da bi zmanjšali svoja davčna bremena.
As clearly stated by the Court in the Unicredito judgment [125], these hypothetical considerations cannot be taken into account for the purposes of calculating aid.
Kot Sodišče jasno navaja v sodbi Unicredito [125], teh hipotetičnih pomislekov ni mogoče upoštevati za namene izračuna pomoči.
The Commission considers that, in the light of the above-mentioned case-law and the specificities of the case, Article 12(5) TRLIS constitutes a State aid scheme within the meaning of Article 87(1) of the Treaty to the extent that it applies to intra-Community acquisitions.
Komisija meni, da v smislu navedene sodne prakse in posebnosti zadeve člen 12(5) TRLIS pomeni shemo državne pomoči v smislu člena 87(1) Pogodbe, kolikor velja za prevzeme znotraj Skupnosti.
The Commission also finds that the measure at issue, having been implemented in breach of Article 88(3) of the Treaty, constitutes an unlawful aid scheme to the extent that it applies to intra-Community acquisitions.
Komisija prav tako ugotavlja, da zadevni ukrep, ki je bil izveden ob kršenju člena 88(3) Pogodbe, pomeni nezakonito shemo pomoči, kolikor velja za prevzeme znotraj Skupnosti.
However, given the presence of legitimate expectations until the publication date of the initiating Decision, the Commission exceptionally waives recovery for any tax benefits deriving from the application of the aid scheme for aid linked to shareholdings held directly or indirectly by a Spanish acquiring company in a foreign company before the date of publication in the Official Journal of the European Union of the Commission Decision to initiate the formal investigation procedure under Article 88(2), except where, firstly, before 21 December 2007 an irrevocable obligation has been entered into by a Spanish acquiring company to hold such rights; secondly, the contract contained a suspensive condition linked to the fact that the operation at stake is subject to the mandatory approval of a regulatory authority and, thirdly, the operation had been notified before 21 December 2007.
Vendar Komisija glede na prisotnost upravičenih pričakovanj do datuma objave odločitve o sprožitvi postopka izjemoma odstopa od vračila vseh davčnih ugodnosti, ki izhajajo iz uporabe sheme pomoči za pomoč, povezano z neposrednimi ali posrednimi deleži španskih prevzemnih družb v tuji družbi pred datumom objave odločitve Komisije o sprožitvi formalnega preiskovalnega postopka v skladu s členom 88(2) v Uradnem listu Evropske unije, razen če, prvič, pred 21. decembrom 2007 začne veljati nepreklicna obveznost španske prevzemne družbe za lastništvo teh pravic, drugič, če je pogodba vsebovala odložilni pogoj, da za zadevno operacijo velja obvezna odobritev regulativnega organa, in, tretjič, če je bila operacija priglašena pred 21. decembrom 2007.
The Commission maintains the procedure initiated on 10 October 2007 open as regards extra-Community operations in view of new elements that the Spanish authorities have undertaken to provide,
Komisija nadaljuje postopek, ki ga je sprožila 10. oktobra 2007, sprožen v zvezi z operacijami zunaj Skupnosti, glede na nove elemente, ki so jih predložili španski organi –
The aid scheme implemented by Spain under Article 12(5) of Royal Legislative Decree No 4/2004 of 5 March 2004, consolidating the amendments made to the Spanish Corporate Tax Act, unlawfully put into effect by the Kingdom of Spain in breach of Article 88(3) of the Treaty is incompatible with the common market as regards aid granted to beneficiaries in respect of intra-Community acquisitions.
Shema pomoči, ki jo je Španija izvajala v skladu s členom 12(5) kraljeve zakonodajne uredbe št. 4/2004 z dne 5. marca 2004 o konsolidaciji sprememb španskega zakona o davku od dohodkov pravnih oseb, pri čemer jo je Kraljevina Španija nezakonito uveljavila v nasprotju s členom 88(3) Pogodbe, ni združljiva s skupnim trgom v zvezi s pomočjo, dodeljeno upravičencem glede prevzemov znotraj Skupnosti.
None the less, tax reductions enjoyed by the beneficiaries in respect of intra-Community acquisitions, by virtue of Article 12(5) TRLIS, which are related to rights held directly or indirectly in foreign companies fulfilling the relevant conditions of the aid scheme by 21 December 2007, apart from the condition that they hold their shareholdings for an uninterrupted period of at least 1 year, can continue to apply for the entire amortisation period established by the aid scheme.
Kljub temu znižanja davka za upravičence v zvezi s prevzemi znotraj Skupnosti v skladu s členom 12(5) TRLIS, ki so povezana z neposrednimi ali posrednimi pravicami v tujih družbah, ki so izpolnile zadevne pogoje sheme pomoči do 21. decembra 2007, razen pogoja o lastništvu svojih deležev v neprekinjenem obdobju vsaj enega leta, lahko še naprej veljajo za celotno obdobje amortizacije, kot ga določa shema pomoči.
Tax reductions enjoyed by beneficiaries in respect of intra-Community acquisitions, by virtue of Article 12(5) TRLIS which are related to an irrevocable obligation entered into before 21 December 2007 to hold such rights where the contract contains a suspensive condition linked to the fact that the operation at issue is subject to the mandatory approval of a regulatory authority and where the decision and the operation has been notified before 21 December 2007, can continue to apply for the entire amortisation period established by the aid scheme for the part of the rights held as of the date when the suspensive condition is lifted.
Znižanja davka za upravičence v zvezi s prevzemi znotraj Skupnosti na podlagi člena 12(5) TRLIS, ki so povezana z nepreklicno obveznostjo in ki so bila začeta pred 21. decembrom 2007 za lastništvo teh pravic, če pogodba vsebuje odložilni pogoj, povezan z dejstvom, da za zadevno operacijo velja obvezna odobritev regulativnega organa, in če sta bili odločitev in operacija priglašeni pred 21. decembrom 2007, se lahko še naprej uporabljajo za celotno obdobje amortizacije, kot ga določa shema pomoči, za del pravic v lasti od datuma odprave odložilnega pogoja.
The tax reduction granted by the scheme referred to in Article 1 does not constitute aid provided that at the time it was granted it fulfilled the conditions laid down by legislation adopted pursuant to Article 2 of Regulation (EC) No 994/98 and applicable at the time the aid was granted.
Znižanje davka, odobreno s shemo iz člena 1, ne pomeni pomoči, če so bili ob odobritvi izpolnjeni pogoji iz zakonodaje, sprejete v skladu s členom 2 Uredbe (ES) št. 994/98 in veljavne ob odobritvi pomoči.
The tax reduction granted by the scheme referred to in Article 1 which, at the time it was granted, fulfilled the conditions laid down by legislation adopted pursuant to Article 1 of Regulation (EC) No 994/98 or by any other aid scheme then in force, is compatible with the common market, up to maximum aid intensities applicable to that type of aid.
Znižanje davka, odobreno s shemo iz člena 1, ki je ob odobritvi izpolnjevalo pogoje iz zakonodaje, sprejete v skladu s členom 1 Uredbe (ES) št. 994/98 ali katere koli druge takrat veljavne sheme, je združljivo s skupnim trgom do največje stopnje intenzivnosti pomoči, ki velja za to vrsto pomoči.
Spain shall recover the incompatible aid corresponding to the tax reduction under the scheme referred to in Article 1(1) from the beneficiaries whose rights in foreign companies, acquired in the context of intra-Community acquisitions, do not fulfil the conditions described in Article 1(2).
Španija izterja nezdružljivo pomoč, ki ustreza znižanju davka na podlagi sheme iz člena 1(1), od upravičencev, katerih pravice v tujih družbah, pridobljene v okviru prevzemov znotraj Skupnosti, ne izpolnjujejo navedenih pogojev iz člena 1(2).
The sums to be recovered shall bear interest from the date on which they were made available to the beneficiary until their actual recovery.
Zneskom, ki jih je treba izterjati, se od datuma, ko so bili na voljo upravičencu, do njihovega dejanskega vračila pripišejo obresti.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004, as amended by Regulation (EC) No 271/2008.
Obresti se izračunajo na proporcionalni osnovi v skladu s poglavjem V Uredbe (ES) št. 794/2004, kakor je bila spremenjena z Uredbo (ES) št. 271/2008.
Spain shall cancel any outstanding tax reduction provided under the scheme referred to in Article 1(1) with effect from the date of adoption of this Decision, except for the reduction attached to rights in foreign companies fulfilling the conditions described in Article 1(2).
Španija prekliče vsa odprta davčna znižanja, kot jih določa shema iz člena 1(1), z začetkom veljavnosti od datuma sprejetja te odločbe, razen za znižanja, povezana s pravicami v tujih družbah, ki izpolnjujejo pogoje iz člena 1(2).
Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
Vračilo pomoči, odobrene na podlagi sheme iz člena 1, se izvede takoj in učinkovito.
Spain shall ensure that this Decision is implemented within 4 months of the date of notification of this Decision.
Španija zagotovi izvajanje te odločbe v štirih mesecih od datuma uradnega obvestila o tej odločbi.
Within 2 months of notification of this Decision, Spain shall submit the following information:
Španija v dveh mesecih od uradnega obvestila o tej odločbi predloži naslednje informacije:
the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
seznam upravičencev, ki so prejeli pomoč na podlagi sheme iz člena 1, in skupni znesek prejete pomoči vsakega upravičenca iz te sheme;
the total amount (principal and recovery interests) to be recovered from each beneficiary;
skupni znesek (glavnico in obresti vračila), ki se izterja od vsakega upravičenca;
a detailed description of the measures already taken and planned to comply with this Decision;
podroben opis ukrepov, ki so bili že sprejeti in načrtovani v skladu s to odločbo;
documents demonstrating that the beneficiaries have been ordered to repay the aid.
dokumente, ki dokazujejo, da je bilo od upravičencev zahtevano vračilo pomoči.
Spain shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted under the scheme referred to in Article 1 has been completed.
Španija Komisijo obvešča o napredku nacionalnih ukrepov, ki so bili sprejeti za izvajanje te odločbe, dokler se ne konča vračilo pomoči, odobrene na podlagi sheme iz člena 1.