natgillin/translations-raw huggingface dataset:
Therefore, as all the requirements laid down in Article 107(1) TFEU are met, the Commission takes the view that the scheme on the tax carry-forward of losses in the case of restructuring of companies in difficulty constitutes State aid within the meaning of that article.
Ker so torej izpolnjene vse zahteve, določene v členu 107(1) PDEU, Komisija meni, da v smislu tega člena shema prenosa davčnih izgub v primeru prestrukturiranja podjetij v težavah pomeni državno pomoč.
ASSESSMENT OF THE COMPATIBILITY OF THE MEASURE
OCENA ZDRUŽLJIVOSTI UKREPA
The Commission may declare State aid compatible with the internal market pursuant to Article 107(3) TFEU.
Komisija lahko razglasi državno pomoč za združljivo z notranjim trgom v skladu s členom 107(3) PDEU.
According to the settled case-law of the Court, the burden of proof for demonstrating that a measure is compatible lies with the Member State [40].
V skladu s sodno prakso Sodišča breme dokazovanja združljivosti ukrepa nosi država članica [40].
The Commission notes in this respect that Germany, despite the explicit invitation by the Commission in the opening decision, has not submitted any information regarding the matter to the Commission.
V zvezi s tem Komisija ugotavlja, da Nemčija, kljub temu da jo je Komisija k temu izrecno pozvala v odločitvi o sprožitvi postopka, Komisiji ni predložila nobenih informacij o zadevi.
For that reason alone, the Commission cannot declare the aid measure compatible with the internal market.
Že zgolj iz tega razloga Komisija ne more razglasiti državne pomoči za združljivo z notranjim trgom.
The Commission has nevertheless examined whether the measure could be declared compatible with the internal market.
Vendar je Komisija kljub temu preučila, ali bi lahko državni ukrep razglasila za združljivega z notranjim trgom.
The Commission has wide discretion in aid cases falling under Article 107(3) TFEU [41].
Komisija ima pri primerih pomoči iz člena 107(3) PDEU široko diskrecijo [41].
Exercising this discretion, it has issued guidelines and notices setting forth criteria for declaring certain types of aid compatible with the internal market under Article 107(3) TFEU.
Z uporabo te diskrecije je izdala smernice in obvestila, ki v skladu s členom 107(3) PDEU določajo merila, po katerih se lahko določene vrste pomoči razglasijo za združljive z notranjim trgom.
It is settled case-law that the Commission is bound by the guidelines and notices that it issues in the area of supervision of State aid inasmuch as they do not depart from the rules in the Treaty and are accepted by the Member States [42].
V skladu z ustaljeno sodno prakso Komisijo zavezujejo smernice in obvestila, ki jih izda na področju nadziranja državne pomoči, v kolikor ne odstopajo od predpisov Pogodbe in jih države članice priznavajo [42].
It is therefore necessary to assess first whether the notified aid falls under the scope of one or more guidelines or notices, and can be declared compatible with the internal market because it fulfils the conditions for compatibility set out therein.
Zato je treba najprej oceniti, ali priglašena pomoč sodi na področje uporabe ene ali več smernic ali obvestil in jo je mogoče razglasiti za združljivo z notranjim trgom, ker izpolnjuje pogoje za združljivost, določene v navedenih smernicah in obvestilih.
Possible compatibility on the basis of the Temporary Framework [43]
Morebitna združljivost na podlagi začasnega okvira [43]
Since §8c(1a) KStG was introduced in order to tackle the problems resulting from the financial and economic crisis, the Commission examined whether it could be declared compatible under Article 107(3)(b) TFEU, as interpreted by the Temporary Framework.
Ker je bil člen 8c(1a) KStG uveden z namenom obvladovanja težav, ki jih je povzročila finančna in gospodarska kriza, je Komisija preučila, ali bi ga bilo mogoče razglasiti za združljivega po členu 107(3)(b) PDEU, kot ga razlaga začasni okvir.
In the light of the current financial and economic crisis and its impact on the overall economy of the Member States, the Commission considers that certain categories of State aid are justified, for a limited period, to remedy this crisis and they can be declared compatible with the internal market under Article 107(3)(b) TFEU.
Ob upoštevanju trenutne finančne in gospodarske krize ter njenega vpliva na celotno gospodarstvo držav članic Komisija meni, da so nekatere kategorije državne pomoči za določen čas upravičene za odpravljanje krize in se po členu 107(3)(b) PDEU razglasijo za združljive z notranjim trgom.
The Temporary Framework sets out the conditions under which the Commission will declare such aid schemes compatible.
V začasnem okviru so določeni pogoji, pod katerimi bo Komisija razglasila takšne sheme pomoči za združljive.
However, §8c(1a) KStG does not fall under any of the measures set out in the Temporary Framework because it concerns tax breaks for companies in difficulty.
Vendar člen 8c(1a) KStG ne spada med ukrepe, določene v začasnem okviru, ker se nanaša na davčne olajšave podjetij v težavah.
However, the Temporary Framework does not provide for State aid in the form of tax breaks.
Začasni okvir pa ne vključuje državne pomoči v obliki davčnih olajšav.
The Commission therefore takes the view that §8c(1a) KStG does not meet the requirements for being declared compatible under Article 107(3)(b) TFEU, as interpreted by the Temporary Framework.
Zato Komisija meni, da člen 8c(1a) KStG ne izpolnjuje pogojev, da bi ga razglasila za združljivega po členu 107(3)(b) TFEU, kot ga razlaga začasni okvir.
The Commission notes, however, that a limited amount of aid to certain beneficiaries may be declared compatible with the internal market pursuant to section 4.2 of the Temporary Framework provided that it meets all the conditions of a German aid scheme which the Commission has approved on this legal basis.
Vendar pa Komisija opominja, da se omejen znesek pomoči za določene upravičence lahko razglasi za združljivega z notranjim trgom v skladu s točko 4.2 začasnega okvira, če izpolnjuje vse pogoje nemške sheme pomoči, ki ga je Komisija odobrila na tej pravni podlagi.
In order to be eligible for this type of aid, the beneficiary must demonstrate in particular that it was not an undertaking in difficulty on 1 July 2008 within the meaning of the Rescue and Restructuring Guidelines (for large undertakings) or within the meaning of Article 1(7) of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation — GBER) [44] (for SME) and that the gross grant equivalent of the aid is not higher than EUR 500000. Furthermore, the other conditions in section 4.2.2 of the Temporary Framework and of the decision authorising the German aid scheme must be met.
Da bi bil upravičenec upravičen do tovrstne pomoči, mora predvsem dokazati, da 1. julija 2008 ni bil podjetje v težavah v smislu smernic za reševanje in prestrukturiranje (za velika podjetja) ali v smislu člena 1(7) Uredbe Komisije (ES) št. 800/2008 z dne 6. avgusta 2008 o razglasitvi nekaterih vrst pomoči za združljive s skupnim trgom z uporabo členov 87 in 88 Pogodbe (Uredba o splošni skupinski izjemi za državno pomoč – GBER) [44] (za mala in srednje velika podjetja), in da bruto ekvivalent dotacije ne presega 500000 EUR. Poleg tega mora izpolnjevati vse pogoje iz točke 4.2.2 začasnega okvira in sklepa, s katerim je odobrena nemška shema pomoči.
Possible compatibility on the basis of the Rescue and Restructuring Guidelines [45]
Morebitna združljivost na podlagi smernic za reševanje in prestrukturiranje [45]
Since §8c(1a) KStG concerns tax advantages for ailing companies, the Commission examined its compatibility under the Rescue and Restructuring Guidelines.
Ker se člen 8c(1a) KStG nanaša na davčne ugodnosti za podjetja v težavah, je Komisija preučila njegovo združljivost v skladu s smernicami za reševanje in prestrukturiranje.
Under these Guidelines, only companies in difficulty are eligible for aid.
Skladno s temi smernicami so do pomoči upravičena samo podjetja v težavah.
Whereas an insolvent or over-indebted company can be considered as being in difficulty within the meaning of the Guidelines, paragraph 13 of the Rescue and Restructuring Guidelines provides that a firm belonging to or being taken over by a larger business group is not normally eligible for rescue or restructuring aid.
Medtem ko se lahko plačilno nesposobno ali prekomerno zadolženo podjetje v smislu smernic šteje za podjetje v težavah, odstavek 13 smernic za reševanje in prestrukturiranje določa, da podjetje, ki pripada večji poslovni skupini ali ki ga prevzame večja poslovna skupina, običajno ni upravičeno do pomoči za reševanje ali prestrukturiranje.
One of the requirements of §8c(1a) KStG is a change in shareholding.
Ena od zahtev člena 8c(1a) KStG je sprememba poslovnega deleža.
After such a change, the target company might belong to a group.
Po takšni spremembi utegne ciljno podjetje pripadati skupini.
In this case, it would normally be for the group to assist the target company in difficulty, which would then not be eligible for aid under the Rescue and Restructuring Guidelines.
V takšnem primeru skupina običajno pomaga ciljnemu podjetju, ki nato po smernicah za pomoč in prestrukturiranje ni upravičeno do pomoči.
In addition, even for the beneficiaries eligible for aid under the Rescue and Restructuring Guidelines, other requirements of these Guidelines are not met.
Poleg tega niti podjetja, ki so po smernicah za reševanje in prestrukturiranje upravičena do pomoči, ne izpolnjujejo drugih pogojev smernic.
Under paragraph 25(a) of the Rescue and Restructuring Guidelines, rescue aid can only take the form of loans or loan guarantees.
Po odstavku 25(a) smernic za reševanje in prestrukturiranje je lahko pomoč za reševanje samo v obliki posojil in jamstev za posojila.
Hence, the tax advantage in question cannot be considered to be rescue aid.
Zato zadevna davčna ugodnost ne more biti obravnavana kot pomoč za reševanje.
In the case of restructuring aid, the Rescue and Restructuring Guidelines require the submission of a realistic restructuring plan to restore the viability of the company.
V primeru pomoči za prestrukturiranje se v skladu s smernicami za reševanje in prestrukturiranje zahteva predložitev realističnega načrta prestrukturiranja za obnovitev sposobnosti preživetja podjetja.
The aid must be limited to the minimum necessary.
Pomoč mora biti omejena na nujno potrebno pomoč.
In this context, the beneficiary has to make a contribution to the restructuring costs.
To pomeni, da mora upravičenec prispevati za stroške prestrukturiranja.
Finally, to avoid undue distortions of competition, the Rescue and Restructuring Guidelines provide for compensatory measures.
In končno, da ne bi prihajalo do neprimernih izkrivljanj konkurence, so v smernicah za reševanje in prestrukturiranje določeni izravnalni ukrepi.
Not all of these conditions are fulfilled by §8c(1a) KStG.
Člen 8c(1a) KStG ne izpolnjuje vseh teh pogojev.
While the explanatory memorandum indicates that the target company has to provide a reorganisation plan with a positive business outlook, there is no indication that such a plan would meet the requirements of the Rescue and Restructuring Guidelines, nor that the amount of the aid is limited to the minimum necessary.
Medtem ko je v obrazložitvenem memorandumu navedeno, da mora ciljno podjetje predložiti načrt prestrukturiranja s pozitivnimi poslovnimi napovedmi, ni navedeno, da bo načrt izpolnjeval zahteve smernic za reševanje in prestrukturiranje niti da je obseg pomoči omejen na nujno potrebno pomoč.
The amount of aid depends on the losses that a company incurred in the past.
Obseg pomoči je odvisen od izgub, ki jih je podjetje ustvarilo v preteklosti.
Moreover, §8c(1a) KStG does not provide for a contribution by the beneficiary or compensatory measures.
Poleg tega člen 8c(1a) KStG ne predvideva prispevka upravičenca ali izravnalnih ukrepov.
Finally, rescue and restructuring aid to large enterprises must be notified individually.
Pomoč za reševanje in prestrukturiranje, odobrena velikim podjetjem, mora biti priglašena ločeno.
It cannot be granted as part of a scheme.
Ni je mogoče odobriti kot del sheme.
§8c(1a) KStG does not distinguish between large companies and SMEs.
Člen 8c(1a) KStG ne razlikuje med velikimi podjetji ter malimi in srednje velikimi podjetji.
Even for SMEs, where rescue and restructuring aid can in principle take the form of a scheme, the Commission notes that the particular requirements for such a scheme set out in paragraph 82 of the Rescue and Restructuring Guidelines are not met, for the same reasons set out above in recital 117.
Celo pri malih in srednje velikih podjetjih, kadar je pomoč za reševanje in prestrukturiranje načeloma lahko v obliki sheme, Komisija opozarja, da določene zahteve za takšno shemo, določene v odstavku 82 smernic za reševanje in prestrukturiranje, niso izpolnjene iz istih razlogov, kot so navedeni v uvodni izjavi 117.
Therefore, the Commission takes the view that §8c(1a) KStG is not compatible with the internal market as restructuring aid.
Zato Komisija meni, da člen 8c(1a) KStG kot pomoč za prestrukturiranje ni združljiv z notranjim trgom.
Possible compatibility on the basis of the Regional Aid Guidelines [46]
Morebitna združljivost na podlagi smernic o regionalni pomoči [46]
§8c(1a) KStG must also be examined in the light of the Regional Aid Guidelines.
Člen 8c(1a) KStG je treba preučiti tudi z vidika smernic o regionalni pomoči.
Potential beneficiaries of regional aid must be located in a German region eligible for regional aid.
Potencialni upravičenci morajo biti iz nemške regije, upravičene do regionalne pomoči.
Under §8c(1a) KStG, this is not necessarily the case, because the provision applies to companies located throughout Germany.
Po členu 8c(1a) KStG to ni nujno zavezujoč pogoj, ker določba velja za podjetja, ki se nahajajo kjer koli v Nemčiji.
Furthermore, the Regional Aid Guidelines exclude from their scope undertakings in difficulty within the meaning of the Rescue and Restructuring Guidelines (see paragraph 9).
Poleg tega smernice o regionalni pomoči iz svojega področja uporabe izključujejo podjetja v težavah v smislu smernic za reševanje in prestrukturiranje (glej odstavek 9).
Therefore, even aid for undertakings located in eligible regions cannot be declared compatible on the basis of the Regional Aid Guidelines.
Tako torej na podlagi smernic o regionalni pomoči ne more biti razglašena za združljivo niti pomoč za podjetja v regijah, ki so do nje upravičena.
The Commission therefore takes the view that the measure is not compatible with the internal market as regional aid.
Zato Komisija meni, da ukrep kot regionalna pomoč ni združljiv z notranjim trgom.
Possible compatibility on the basis of the Environmental Aid Guidelines [47]
Morebitna združljivost na podlagi smernic o okoljski pomoči [47]
Finally, §8c(1a) KStG must be examined in the light of the Environmental Aid Guidelines.
Končno je treba člen 8c(1a) KStG preučiti tudi z vidika smernic o okoljski pomoči.
The primary objective of the Environmental Aid Guidelines is to ensure that State aid measures will result in a higher level of environmental protection than would occur without the aid and to ensure that the positive effects of the aid outweigh its negative effects in terms of distortions of competition, taking account of the polluter pays principle (hereafter ‘PPP’) established by Article 191 TFEU.
Poglavitni cilj smernic o okoljski pomoči je zagotoviti, da ukrepi državne pomoči privedejo do višje ravni varstva okolja, kot bi bila dosežena brez pomoči, in da v smislu izkrivljanja konkurence pozitivni učinki pomoči prevladajo nad negativnimi, ob upoštevanju načela „plača povzročitelj obremenitve“ (v nadaljevanju PPO), določenem v členu 191 PDEU.
This objective is not fulfilled by §8c(1a) KStG.
Člen 8c(1a) KStG tega cilja ne uresničuje.
The explanatory memorandum does not refer to any objective within the meaning of the Environmental Aid Guidelines.
Obrazložitveni memorandum ne navaja ciljev v smislu smernic o okoljski pomoči.
As paragraph 20 of the Rescue and Restructuring Guidelines states, a firm in difficulty, given that its very existence is in danger, cannot be considered an appropriate vehicle for promoting other public policy objectives until such time as its viability is assured.
Kot je navedeno v odstavku 20 smernic za reševanje in prestrukturiranje, podjetja v težavah, katerega obstoj je v nevarnosti, ni mogoče obravnavati kot ustrezno sredstvo za promocijo drugih ciljev javne politike, dokler ni zagotovljeno njegovo preživetje.
Since all potential beneficiaries of §8c(1a) KStG are companies in difficulty within the meaning of paragraph 10(c) of the Rescue and Restructuring Guidelines, the Commission is of the opinion that §8c(1a) KStG is not compatible as environmental aid.
Ker so vsi potencialni upravičenci člena 8c(1a) KStG podjetja v težavah v smislu odstavka 10(c) smernic za reševanje in prestrukturiranje, Komisija meni, da se člen 8c(1a) KStG ne more šteti za okoljsko pomoč.
Possible compatibility on the basis of Article 107(3) TFEU
Morebitna združljivost na podlagi člena 107(3) PDEU
The Commission notes that the notified measure falls within the scope of both the Temporary Framework and the Rescue and Restructuring Guidelines.
Komisija ugotavlja, da priglašeni ukrep sodi tako v začasni okvir kot tudi v smernice za reševanje in prestrukturiranje.
Therefore, when exercising its discretion under Article 107(3)(b) and (c) TFEU, it is bound by these two texts, for the reasons set out above in recital 109 et seq.
Zato jo iz razlogov, navedenih v uvodni izjavi 109 in naslednjih, pri izvajanju presoje po členu 107(3)(b) in (c) PDEU zavezujeta ti dve besedili.
However, if the Commission is presented with compelling arguments for so doing, it can exercise its discretion again provided that it acts within the limits set out by the TFEU and the general principles of law, in particular the principle of equal treatment, as interpreted by the case-law of the Court [48].
Vendar pa lahko Komisija, če so ji predloženi prepričljivi argumenti za takšno ravnanje, presojo ponovi, če pri tem ravna v okviru omejitev, ki jih določa PDEU, in splošnih pravnih načel, zlasti načela enakega obravnavanja, kot ga razlaga sodna praksa Sodišča [48].
In this context, according to the Court’s case-law, the Commission may declare State aid compatible with the internal market if the aid is to remedy a serious disturbance in the economy of a Member State (Article 107(3)(b) TFEU) or pursues an objective of common interest (Article 107(3)(c) TFEU) [49], is necessary to reach this objective [50], and does not adversely affect trading conditions to an extent contrary to the common interest.
Ob upoštevanju tega lahko skladno s sodno prakso Sodišča Komisija razglasi državno pomoč za združljivo z notranjim trgom, če je pomoč namenjena odpravljanju resne motnje v gospodarstvu države članice (člen 107(3)(b) PDEU) ali doseganju cilja skupnega interesa (člen 107(3)(c) PDEU) [49], je potrebna za dosego tega cilja [50] in ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
In this case, Germany has not presented any arguments that the aid is compatible with the internal market directly under Article 107(3)(b) or (c) TFEU.
V tem primeru Nemčija ni predložila nobenih argumentov o tem, da je pomoč združljiva z notranjim trgom neposredno po členu 107(3)(b) ali (c) TFEU.
The Commission notes that, due to the design of the aid measure, the amount of aid depends on the losses which the beneficiary has recorded in the past.
Komisija ugotavlja, da je zaradi strukture ukrepa pomoči znesek pomoči odvisen od izgub, ki jih je upravičenec beležil v preteklosti.
Therefore, there is no link between the amount of aid received by an undertaking and the objective pursued by the aid scheme, i.e. the removal of barriers to restructuring and support for undertakings in difficulty during the economic and financial crisis.
Zato ni nobene povezave med zneskom pomoči, ki jo prejme podjetje, in ciljem, ki si ga prizadeva doseči shema pomoči, tj. odstranitev ovir za prestrukturiranje in zagotavljanje podpore podjetjem v težavah med gospodarsko in finančno krizo.
The Commission therefore concludes that the aid scheme is not limited to what is necessary to achieve its objective.
Zato Komisija sklepa, da shema pomoči ni omejena na to, kar je nujno potrebno za dosego cilja.
As a consequence, it distorts competition in the internal market to an extent contrary to the common interest.
Posledica tega je, da izkrivlja konkurenco na notranjem trgu v obsegu, ki je v nasprotju s skupnimi interesi.
The Commission therefore concludes that the measure cannot be declared compatible based directly on Article 107(3)(b) or (c) TFEU.
Zato Komisija ugotavlja, da ukrepa ni mogoče razglasiti za združljivega neposredno na podlagi člena 107(3)(b) ali (c) PDEU.
Since the aid scheme has not been notified, it is unlawful aid.
Ker shema pomoči ni bila priglašena, predstavlja nezakonito pomoč.
By virtue of the Commission’s established decision-making practice under Article 107 of the Treaty must be recovered from the beneficiaries.
Na podlagi uveljavljene prakse odločanja Komisije morajo po členu 107 Pogodbe upravičenci pomoč vrniti.
This practice has been confirmed by Article 14 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 [51]: ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary’.
To prakso potrjuje člen 14 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [51]: „Če se v primerih nezakonite pomoči sprejmejo negativne odločbe, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč.“
Given that the measure in question constitutes unlawful and incompatible aid, it must be recovered in order to re-establish the situation that existed on the market before the aid was granted.
Glede na to, da je zadevni ukrep nezakonita in nezdružljiva pomoč, jo je treba vrniti in s tem povrniti položaj, kakršen je bil na trgu pred odobritvijo pomoči.
Recovery is, therefore, to be effected from the date when the advantage accrued to the beneficiary, i.e. when the aid was made available to the beneficiary, and is to bear recovery interest until effective recovery.
Vračilo se torej začne z datumom, ko je bila upravičencu dodeljena ugodnost, tj. ko je bila pomoč dana na razpolago upravičencu, do datuma dejanskega vračila pa se zaračunavajo obresti.
The Commission is of the opinion that the annual date for payment of corporate tax must be considered as the relevant date for determining the date when the aid was made available to the beneficiary.
Komisija meni, da mora letni datum za plačilo davka na dohodek pravnih oseb veljati za datum, relevanten za določitev dneva, ko je bila pomoč dana na voljo upravičencu.
Germany must take all necessary measures to recover the aid from the beneficiaries.
Nemčija mora sprejeti vse potrebne ukrepe, da upravičenci vrnejo pomoč.
In order to establish the number of cases in which recovery must be effected, Germany must draw up a list of enterprises which have benefited from the measure in question since 1 January 2008.
Da Nemčija ugotovi, v koliko primerih je treba pomoč vrniti, mora sestaviti seznam podjetij, ki so bila upravičena do zadevnega ukrepa od 1. januarja 2008.
The State aid to be recovered is to be calculated on the basis of the tax declarations of the companies concerned, i.e. the beneficiaries of §8c(1a) KStG.
Državna pomoč, ki jo je treba vrniti, se izračuna na podlagi davčnih poročil zadevnih podjetij, tj. upravičencev iz člena 8c(1a) KStG.