natgillin/translations-raw huggingface dataset:
As regards whether this aid was new or existed already, it should be remembered that these measures, adopted in 2000, refer directly to the advantages granted by the general tax arrangements for cooperatives as provided for in Law No 20/1990.
V zvezi s tem, ali sta zadevni pomoči novi ali obstoječi, je treba opozoriti, da se ukrepi, sprejeti leta 2000, nanašajo neposredno na ugodnosti, ki so bile zadrugam dodeljene s splošno davčno ureditvijo, kot je bilo predvideno z zakonom št. 20/1990.
Now this Law provides for tax advantages which should, in principle, be considered as new aid, since they were adopted after 1986, the year of Spain’s accession to the EEC.
Ta zakon pa določa davčne ugodnosti, ki bi se načeloma morale šteti za nove pomoči, ker so bile sprejete po letu 1986, ko je Španija pristopila k EGS.
However, the Commission is aware that cooperative tax arrangements generally have ancient roots in Europe and that certain new provisions only serve to reinstate advantages that already existed before accession to the EEC.
Vendar se Komisija zaveda, da so ureditve obdavčenja zadrug v Evropi načeloma zelo stare in da so v nekaterih novih določbah samo povzete ugodnosti, ki so obstajale že pred pristopom k EGS.
In the case in question, no information has been sent to the European Commission by the Spanish authorities or by interested third parties to establish beyond any doubt that the measures adopted by Law No 20/1990 and then confirmed by the Decree of 2000 represent a continuation of other identical measures which already existed before 1986.
Vendar v zadevnem primeru ne španski organi ne zainteresirane tretje strani Komisiji niso poslali nobene informacije, ki bi nedvomno dokazala, da so ukrepi iz zakona št. 20/1990, povzeti z dekretom 2000, nadaljevanje enakih ukrepov, ki so obstajali že pred letom 1986.
The Commission must therefore conclude that the measures specifically intended for the fuel sector constitute new aid which should have been notified to the Commission prior to its implementation.
Zato mora Komisija ugotoviti, da so ukrepi, ki se nanašajo posebej na sektor goriv, nove pomoči, ki bi morale biti pred začetkom izvajanja priglašene Komisiji.
The unlawfulness of the aid
Nezakonitost pomoči
The Commission must emphasise that the Spanish authorities granted the aid under consideration in infringement of the provisions of Article 108(3) of the TFEU.
Komisija mora poudariti, da so španski organi zadevne pomoči dodelili v nasprotju z določbami člena 108(3) PDEU.
Article 1(f) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [44] defines unlawful aid as new aid put into effect in contravention of Article 108(3) of the TFEU (ex-Article 93 of the EC Treaty).
V členu 1(f) Uredbe Sveta (ES) 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [44] je nezakonita pomoč opredeljena kot nova pomoč, ki se izvaja v nasprotju s členom 108(3) PDEU (prejšnji člen 93 Pogodbe ES).
Granting new aid was unlawful in so far as it was implemented before the Commission had decided whether it was compatible with the internal market.
Njihova dodelitev je bila nezakonita, ker so se začele izvajati, preden je Komisija odločila o njihovi združljivosti z notranjim trgom.
As the measures implemented by Spain contain State aid elements, it follows that this is unlawful aid within the meaning of the TFEU.
Ker ukrepi, ki jih izvaja Španija, vsebujejo elemente državne pomoči, iz tega sledi, da so to nezakonite pomoči v smislu PDEU.
The Commission notice on the determination of the applicable rules for the assessment of unlawful State aid [45] provides that unlawful State aid within the meaning of Article 1(f) of (EC) Regulation (EC) No 659/1999 must be assessed in accordance with the rules and guidelines in force at the time when the aid was granted.
V skladu s Sporočilom Komisije o določitvi pravil za ocenjevanje nezakonitih državnih pomoči [45] je treba vsako nezakonito pomoč v smislu člena 1(f) Uredbe (ES) št. 659/1999 oceniti v skladu s pravili in smernicami, ki veljajo ob dodelitvi pomoči.
Examination of the compatibility of the aid
Presoja združljivosti pomoči
There are exceptions to the general principle of the incompatibility of State aid with the TFEU pursuant to Article 107 of the TFEU.
Člen 107 PDEU določa izjeme od splošnega načela nezdružljivosti državnih pomoči s PDEU.
The purpose here is to examine the measures provided for in Decree-Law No 10/2000.
Gre za presojo ukrepov, določenih z zakonodajnim odlokom št. 10/2000.
Article 107(2)(b) of the TFEU provides that aid to make good the damage caused by natural disasters or exceptional occurrences is compatible with the internal market.
Člen 107(2)(b) PDEU določa, da je pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, združljiva z notranjim trgom.
Spain justified this aid by arguing that it was to make good the damage caused by an exceptional occurrence.
Španija je ti pomoči upravičila s trditvijo, da sta namenjeni povrnitvi škode, ki jo je povzročil izjemni dogodek.
According to the Spanish Government, the exorbitant increase in fuel prices provoked public disturbances, strikes and energy and food shortages and difficulties affecting the free transit of goods through Community territory, which should be considered as an exceptional occurrence within the meaning of Article 107(2)(b) of the TFEU.
Po mnenju Španije je nesorazmeren dvig cen dizelskega goriva povzročil motnje javnega reda, stavke, prekinitve v dobavi energetskih in prehrambnih proizvodov ter težave pri prostem tranzitu blaga čez ozemlje Skupnosti, kar je treba šteti za izjemni dogodek v smislu člena 107(2)(b) PDEU.
Because it constitutes an exception to the general principle of the incompatibility of State aid with the internal market laid down by Article 107(1) of the TFEU, the Commission considers that the notion of ‘exceptional occurrence’ contained in Article 107(2)(b) of the TFEU must be interpreted restrictively.
V zvezi z izjemami od splošnega načela nezdružljivosti državnih pomoči z notranjim trgom, opredeljenega v členu 107(1) PDEU, Komisija meni, da je treba pojem „izjemni dogodek“ iz člena 107(2)(b) PDEU razlagati omejeno.
Hitherto the Commission has accepted that wars, internal disturbances or strikes, and with certain reservations and depending on their extent, major nuclear or industrial accidents and fires which result in widespread loss may constitute exceptional occurrences.
Doslej je Komisija kot izjemne dogodke priznala vojne, notranje nemire ali stavke, z določenimi omejitvami in glede na razsežnosti pa tudi večje jedrske ali industrijske nesreče ali požare, ki povzročijo velike izgube.
Because of the inherent difficulties in foreseeing such events, the Commission determines the compatibility of aid on a case-by-case basis, having regard to its previous practice in this field.
Zaradi težav, ki jih prinaša predvidevanje takšnih dogodkov, Komisija ugotavlja združljivost pomoči za vsak posamezen primer in upošteva preteklo prakso na tem področju.
This line of reasoning is actually referred to under point V.B.2. of the Community guidelines for State aid in the agriculture and forestry sector 2007 to 2013 [46].
To sklepanje je povzeto v točki V.B.2 Smernic Skupnosti o državni pomoči v kmetijskem in gozdarskem sektorju 2007–2013 [46].
In this case, the grounds for granting the aid were the increase in fuel prices and not public disturbances, strikes [47] or energy and food shortages [48].
V zadevnem primeru je razlog za dodelitev pomoči podražitev goriva, ne pa motnje javnega reda, stavke [47] in prekinitve v dobavi energetskih in prehrambnih proizvodov [48].
These events were not the cause of the aid being granted but rather the consequence of the increase in fuel prices.
Ti dogodki niso bili vzrok za dodelitev pomoči, ampak so bili posledica dviga cen goriva.
The Commission considers that in any case, the increase in fuel prices does not constitute an exceptional occurrence and therefore this aid cannot qualify for the exception provided for in Article 107(2)(b) of the TFEU as aid to make good the damage caused by an exceptional occurrence.
Komisija meni, da podražitev goriv nikakor ni izjemni dogodek in da zato za ti pomoči ni mogoče uporabiti izjeme iz člena 107(2)(b) PDEU kot za pomoči za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki.
Moreover, it should be noted that in a communication of 9 March 2006 [49] concerning the fishing industry, the Commission considered that it would not accept aid for the purpose of public intervention to compensate for a sudden increase in fuel costs in order to avoid any distortion of competition.
Poleg tega je treba dodati, da je Komisija v Sporočilu z dne 9. marca 2006 [49] o ribiški industriji ocenila, da ne more sprejeti nobene pomoči, ki bi dovoljevala javno posredovanje zaradi kompenzacije nenadnega povišanja stroškov, da ne bi povzročila izkrivljanja konkurence.
Furthermore, the Commission considers that no direct link has been made between the damage and the exceptional occurrence as required under the case law of the Court of Justice of the European Union [50].
Poleg tega Komisija meni, da med škodo in izjemnim dogodkom ni nobene vzročne zveze, kot zahteva sodna praksa Sodišča Evropske unije [50].
As regards the exceptions provided for in Article 107(3), they must be strictly interpreted when examining any regional or sectoral aid programme or any individual aid under general aid schemes.
Kar zadeva izjeme iz člena 107(3) Pogodbe, jih je treba med preučitvijo vsake sheme pomoči za regionalni ali sektorski namen ali vsakega posameznega primera uporabe splošnih shem pomoči razlagati ozko.
In particular, they can only be granted in cases where the Commission can establish that the aid is necessary to achieve one of the stated objectives.
Dodelijo se lahko samo, če bi Komisija lahko ugotovila, da je pomoč nujna za dosego enega od zadevnih ciljev.
Granting the benefit of the aforementioned exceptions for aid without such consideration would amount to allowing trade between Member States to be damaged and competition distorted, which would be unjustifiable with regard to Community interests, and by the same token, would allow undue advantage for the operators of certain Member States.
Dodelitev pravice do teh izjem za pomoči, ki na drugi strani ne prinašajo ničesar, bi omogočila škodljive učinke na trgovino med državami članicami in izkrivljanje konkurence, kar ne bi imelo nobenega opravičila z vidika interesa Skupnosti, ter vzporedno neupravičene prednosti za gospodarske subjekte iz določenih držav članic.
The Commission considers that the contested aid is not intended to promote the economic development of areas where the standard of living is abnormally low or where there is serious underemployment within the meaning of Article 107(3)(a).
Komisija meni, da zadevni pomoči nista pomoč za pospeševanje gospodarskega razvoja območja, kjer je življenjska raven izjemno nizka ali kjer je podzaposlenost velika v smislu člena 107(3)(a).
It is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of a Member State within the meaning of Article 107(3)(b).
Prav tako nista pomoč za pospeševanje izvedbe pomembnega projekta skupnega evropskega interesa ali za odpravljanje resne motnje v gospodarstvu države članice v smislu člena 107(3)(b).
To qualify for the exception referred to in the aforementioned Article, the aid must contribute to the development of the sector in question.
Da bi bile pomoči upravičene do odstopanja iz navedenega člena, morajo prispevati k razvoju zadevnega sektorja.
It is worth emphasising here the legal and economic nature of agricultural cooperatives and, at the same time, the European regulatory context relating to the agricultural sector.
Vendar je tukaj treba poudariti pravno in ekonomsko naravo kmetijskih zadrug ter vzporedno evropski normativni okvir za kmetijski sektor.
According to the International Cooperative Alliance, a cooperative is an independent association of persons united voluntarily to meet their common economic, social and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise [52].
Po mnenju Alliance Coopérative Internationale (Mednarodno združenje zadrug) je zadruga prostovoljno avtonomno združenje oseb za izpolnjevanje njihovih skupnih ekonomskih, socialnih in kulturnih potreb in teženj prek podjetja, ki ima skupno lastništvo in demokratično oblast [52].
Cooperatives are defined by different principles giving them a mutual or cooperative character [53] such as the principle of ‘one person, one vote’ or the principle of exclusivity.
Zadrugo določajo različna načela, ki ji dajejo vzajemni in zadružni značaj [53], na primer načelo „ena oseba, en glas“ ali načelo izključnosti.
The status of cooperatives is also characterised by different constraints, particularly with regard to their financial management and the remuneration of members.
Za status zadruge so značilne tudi različne omejitve, zlasti pri finančnem poslovanju in plačilu članov.
Point 3.2.6 of the Commission communication on the promotion of cooperative societies in Europe specifies that some Member States consider that the restrictions inherent in the specific nature of cooperative capital merit specific tax treatment.
V točki 3.2.6 sporočila Komisije o spodbujanju zadrug v Evropi je pojasnjeno, da so po mnenju nekaterih držav članic omejitve, neločljivo povezane s posebno naravo kapitala zadrug, lahko razlog za posebno davčno obravnavanje.
However, the principle should be observed that any type of protection or benefits afforded to a certain type of entity should be proportionate to any legal constraints, social added value or limitations inherent in that form and should not lead to unfair competition.
Vendar je treba spoštovati načelo, v skladu s katerim morajo biti zaščite in ugodnosti, dodeljene eni vrsti subjektov, sorazmerne s pravnimi omejitvami, dodano družbeno vrednostjo ali notranjimi omejitvami te oblike in ne smejo voditi v nelojalno konkurenco.
As pointed out by the Commission above, Article 107(3)(c) does prescribe that aid intended to facilitate the development of certain economic activities or of certain economic areas where such aid does not adversely affect trading conditions to an extent contrary to the common interest may be considered to be compatible with the internal market.
Kot je Komisija že navedla, člen 107(3)(c) določa, da se pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij, kadar se s takšno pomočjo ne spreminjajo trgovinski pogoji v obsegu, ki bi bil v nasprotju s skupnimi interesi, lahko šteje kot združljiva z notranjim trgom.
Moreover, the Commission notes that an analysis of compatibility pursuant to Article 107(3)(c) of the TFEU seeks to find a balance between the benefits of aid in terms of achieving an objective of common interest and the distortion of competition and trade.
Poleg tega Komisija ugotavlja, da analiza združljivosti v skladu s členom 107(3)(c) PDEU temelji na iskanju ravnovesja med koristjo pomoči v obliki doseganja cilja v skupnem interesu ter izkrivljanjem konkurence in trgovine.
Therefore, the Commission must firstly analyse whether the aid does actually seek to address situations where the market does not allow fruitful economic results or to address other social or equitable objectives.
Torej bo Komisija najprej morala proučiti, ali je pomoč res namenjena za razmere, ko trg ne daje učinkovitih gospodarskih rezultatov, ali za druge socialne ali pravične cilje.
Next, the Commission has to determine whether the aid constitutes an appropriate measure to remedy a market deficiency.
Nato bo morala ugotoviti, ali je pomoč primeren ukrep za odpravo pomanjkljivosti na trgu.
Finally, the Commission has to establish if the aid is proportionate in relation to achieving the proposed objective.
Nazadnje bo morala ugotoviti, ali je pomoč sorazmerna glede na uresničitev predlaganega cilja.
As regards the agricultural sector, the principle relating to economic development can be found in Article 42 of the TFEU, which prescribes that the provisions of the chapter relating to rules of competition apply to the production of and trade in agricultural products only to the extent determined by the Council, account being taken of the objectives set out in Article 39 of the TFEU.
V zvezi s kmetijskim sektorjem je načelo gospodarskega razvoja opisano v členu 42 PDEU, ki določa, da se določbe poglavja o pravilih konkurence uporabljajo za proizvodnjo kmetijskih proizvodov in trgovino s kmetijskimi proizvodi le v obsegu, ki ga določi Svet, ob upoštevanju ciljev iz člena 39 PDEU.
Article 39 of the TFEU prescribes that the objectives of the common agricultural policy are, inter alia, to increase agricultural productivity by promoting technical progress and by ensuring the rational development of agricultural production and the optimum utilisation of the factors of production and so ensure a fair standard of living for the agricultural community.
Člen 39 PDEU pa določa, da je cilj skupne kmetijske politike med drugim povečati kmetijsko produktivnost s pospeševanjem tehničnega napredka in zagotavljanjem racionalnega razvoja kmetijske proizvodnje ter z optimalno uporabo proizvodnih dejavnikov in s tem zagotoviti primerno življenjsko raven kmetijske skupnosti.
Furthermore, it specifies that in working out the common agricultural policy, account is to be taken of the particular nature of agricultural activity, which results from the social structure of agriculture and from structural and natural disparities between the various agricultural regions; the need to effect the appropriate adjustments by degrees; and the fact that, in the Member States, agriculture constitutes a sector closely linked with the economy as a whole.
V njem je pojasnjeno še, da se pri oblikovanju skupne kmetijske politike upoštevajo posebna narava kmetijske dejavnosti, ki je posledica socialne strukture kmetijstva ter strukturnih in naravnih neskladij med različnimi kmetijskimi regijami; potreba, da se ustrezne prilagoditve izvedejo postopno; dejstvo, da je kmetijstvo v državah članicah sektor, ki je tesno povezan s celotnim gospodarstvom.
What emerges from these Articles is that competition policy must take these TFEU objectives into account.
Iz teh členov izhaja, da mora konkurenčna politika upoštevati cilje PDEU.
These extremely strong social and economic objectives are assured to a large extent by agricultural cooperatives, which play a major role in the economy generally and in rural areas in particular in relation to job creation and the development of the economic fabric of the regions in which they are established [54].
Te cilje, ki imajo močan socialni in ekonomski značaj, večinoma izpolnjujejo kmetijske zadruge, ki imajo ključno vlogo v gospodarstvu na splošno, še zlasti pa na podeželju, za ustvarjanje zaposlitev in razvoj gospodarskega tkiva območij, na katerih delujejo [54].
The Commission admits that agricultural cooperatives fulfil the objectives of Article 39 of the TFEU and consequently facilitate the development of agricultural activity.
Komisija priznava, da kmetijske zadruge izpolnjujejo pogoje iz člena 39 PDEU in zato omogočajo razvoj kmetijske dejavnosti.
Moreover, as agriculture constitutes a sector closely linked with the economy as a whole as emphasised in Article 39(2)(c) of the TFEU, it must also be concluded that agricultural cooperatives facilitate the development of economic regions in which they are established and that their activities and continued existence are thus of common interest.
Še več, ker je kmetijstvo sektor, ki je tesno povezan s celotnim gospodarstvom, kot je poudarjeno v členu 39(2)(c) PDEU, je treba tudi ugotoviti, da kmetijske zadruge omogočajo razvoj gospodarskih območij, na katerih delujejo, in da so torej dejavnosti in kontinuiteta zadrug v splošnem interesu.
In order that aid for the purpose of facilitating the development of certain economic activities or of certain economic areas may be considered to be compatible with the internal market, it must not affect trading conditions to an extent contrary to the common interest.
Da pa bi se pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij štela kot združljiva z notranjim trgom, se z njo ne smejo spreminjati trgovinski pogoji v obsegu, ki bi bil v nasprotju s skupnimi interesi.
The common interest is directly linked to the extent to which the measures are in proportion to the aims sought as stated in point 33 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation.
Vendar je skupni interes neposredno povezan s sorazmernostjo ukrepov glede na želeni cilj, kot je navedeno v točki 33 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka.
In the case in question, the proportionate nature of measures in relation to the intended objective must be ascertained on the basis of the particular characteristics of cooperatives which define and shape their specific nature (i.e., their principles of mutuality), and the impact that they may have on competition, particularly due to the size of cooperatives.
V zadevnem primeru je treba element sorazmernosti z želenim ciljem iskati v lastnostih zadrug, ki opredeljujejo njihovo posebnost in jim dajejo posebno naravo, tj. v načelih vzajemnosti, pa tudi v vplivu, ki ga lahko imajo na konkurenco, zlasti zaradi velikosti zadrug.
Thus, any exceptions in favour of agricultural cooperatives with regard to State aid policy would have to promote action and measures directly linked to its principles of mutuality.
Tako bi moralo vsako morebitno odstopanje v korist kmetijskih zadrug z vidika politike državnih pomoči spodbujati dejavnosti in ukrepe, ki so neposredno povezani z njihovimi načeli vzajemnosti.
Moreover, they would have to limit themselves to business activities between the cooperative and its members, which are the very essence of the principles of mutuality.
Poleg tega bi ga bilo treba omejiti na poslovanje med zadrugami in njihovimi člani, kjer so načela vzajemnosti najbolj smiselna.
In the absence of these conditions, they should have a limited impact on competition.
Brez teh pogojev bi moralo imeti omejen vpliv na konkurenco.
The aid provided for in Article 1 of Royal Decree-Law No 10/2000 exceptionally maintains the status of specially protected cooperative for agricultural cooperatives even if they increase the volume of B diesel sales to non-member third parties beyond 50 % of all transactions and provides for an exemption from the requirement to form a legal entity subject to the general tax system for the distribution of B diesel to non-members.
Pomoči iz člena 1 kraljevega zakonodajnega odloka št. 10/2000 določata, da kmetijske zadruge izjemoma ohranijo status posebej zaščitene zadruge, tudi če povečajo obseg dejavnosti dobave dizelskega goriva B tretjim osebam, ki niso člani zadruge, in presežejo 50 %, ter jih oproščata obveznosti, da morajo za distribucijo dizelskega goriva B nečlanom ustanoviti subjekt, ki ima lastno pravno osebnost in za katerega velja splošna davčna ureditev.
This aid therefore derogates from the characteristics of specially protected cooperatives as defined by the Spanish authorities.
Ti pomoči torej odstopata od značilnosti posebej zaščitenih zadrug, kot so jih opredelili španski organi.
It consists in measures which only concern extra-cooperative transactions, targeting activities which are not directly linked to the principles of mutuality and not restricted to activities carried out between the cooperative and its members.
Sta torej ukrepa, ki zadevata samo transakcije zunaj zadruge, pri čemer se nanašata na dejavnosti, ki niso neposredno povezane z načeli vzajemnosti niti niso omejene na trgovanje med zadrugo in njenimi člani.