natgillin/translations-raw huggingface dataset:
No difference in risk has therefore been established between policies with designation clause and group policies within companies covering the same risks.
Torej ni nobene dokazane razlike v tveganju med pogodbami z določbo o imenovanju in kolektivnimi pogodbami v podjetjih, ki pokrivajo ista tveganja.
Consequently, the supplementary tax deductibility provided for in Article 39 quinquies GD has the effect of reducing or abolishing a corporation tax charge which the undertakings concerned should normally have to pay.
Zato možnost davčnega odbitka iz člena 39d GD znižuje ali ukinja breme davka od dobička pravnih oseb, ki bi ga morala zadevna podjetja po navadi plačati.
In this capacity, the supplementary deduction therefore constitutes an economic advantage.
S tega vidika torej dodaten odbitek pomeni gospodarsko ugodnost.
In the light of the references made by France and the CTIP to a possible public service mission, the Commission notes that the conditions identified in the Altmark case (to exclude classification as aid in certain cases of services of general economic interest) are not met in the present case (see in particular recital 189 — the third condition of the Altmark case law is in fact the absence of overcompensation).
Ker se Francija in CTIP sklicujeta na morebitno nalogo javne službe, Komisija navaja, da pogoji, opredeljeni v zadevi Altmark (za izključitev opredelitve ukrepa kot pomoči v nekaterih primerih storitev splošnega gospodarskega pomena), v obravnavanem primeru niso izpolnjeni (glej zlasti uvodno izjavo 189, tretji pogoj iz sodne prakse Altmark, ki se dejansko nanaša na neobstoj čezmernega nadomestila).
This is therefore undoubtedly an economic advantage.
Gospodarska ugodnost torej dejansko obstaja.
The advantages under the measure are granted by the French State, which, in so doing, waives the collection of tax revenue.
Ugodnosti na podlagi ukrepa dodeljuje država Francija, ki se s tem odreče davčnim prihodkom.
It therefore grants this advantage through state resources.
Ugodnost torej dodeljuje iz državnih sredstev.
For the reasons already set out with regard to the first measure, the second measure is also selective in character.
Iz razlogov, ki so bili navedeni že v zvezi s prvim ukrepom, je selektiven tudi drugi ukrep.
The selectiveness results firstly from the restriction of the measure in question to a single economic sector, i.e. the insurance sector, and secondly from its restriction within this sector to a specific type of policy (sub-sector).
Selektivnost po eni strani izhaja iz omejitve zadevnega ukrepa na enega od gospodarskih sektorjev, in sicer zavarovalništvo, in po drugi strani iz dejstva, da je znotraj tega sektorja omejen na posebno vrsto zavarovanj (podsektor).
The measure benefits certain undertakings of the insurance sector which conclude group policies covering the risks of death and physical injury in the context of the procedure of designation by the social partners.
Koristi od ukrepa imajo nekatera podjetja iz sektorja zavarovalništva, ki sklepajo kolektivna zavarovanja za primer smrti in telesnih poškodb, pri čemer socialni partnerji izvedejo postopek imenovanja.
The measure does not therefore apply to policies covering the same risks outside the designation procedure.
Ukrep torej ne velja za zavarovanja, ki krijejo ista tveganja brez postopka imenovanja.
It is also appropriate to note that the measure does not apply to reinsurance undertakings exposed to the same type of risk.
Poleg tega je treba ugotoviti, da se ukrep ne uporablja za pozavarovalnice, ki so izpostavljene isti vrsti tveganja.
It is nevertheless appropriate to verify whether this selectiveness is not justified by the nature and logic of the reference tax system.
Kljub temu je treba preveriti, ali ni ta selektivnost upravičena zaradi narave in logike referenčne davčne ureditve.
Although, in respect of the deduction of provisions, the CGI provides for flat-rate deductibility for certain types of provisions, it has to be noted that, for the reasons set out above (see recitals 156 to 163), deductibility exceeding the amount provided for in Article 39 quinquies GB is not justified by the logic of the system which provides for provisioning up to the losses or charges which events in progress render probable.
Čeprav splošni zakonik o davkih glede odbitka rezervacij določa pavšalno možnost odbitka sredstev, dodeljenih za nekatere vrste rezervacij, je treba ugotoviti, da iz zgoraj navedenih razlogov (glej uvodne izjave 156 do 163) možnosti odbitka, ki presega znesek iz člena 39d GB, ne upravičuje logika sistema, ki določa oblikovanje rezervacij v višini izgub ali stroškov, ki so verjetni glede na trenutne dogodke.
Finally, apart from the fact that the insurance sector is the subject of trade within the European Union, it should be recalled that, where a Member State grants aid to an undertaking, domestic production may for that reason be maintained or increased with the result that undertakings established in other Member States have less chance of penetrating the market in that Member State.
Nazadnje, poleg dejstva, da je zavarovalništvo del trgovine v Evropski uniji, je treba opozoriti, da kadar država članica dodeli pomoč podjetju, lahko s tem ohrani ali poveča njegovo dejavnost na domačem trgu, zaradi česar se zmanjšajo možnosti podjetij s sedežem v drugih državah članicah, da vstopijo na trg te države članice.
The position of the undertakings concerned will be strengthened in trade within the European Union.
Posledično se bo utrdil položaj zadevnih podjetij v trgovini v Evropski uniji.
It should also be added that the obligatory nature of designation policies reinforces the distortion of competition.
Treba je še dodati, da obvezna narava pogodb o imenovanju še povečuje izkrivljanje konkurence.
This measure is therefore likely to create distortions of competition and to affect trade within the European Union.
Ta ukrep bi torej lahko povzročil izkrivljanje konkurence in vplival na trgovino v Evropski uniji.
It must therefore be concluded that the second measure does in fact constitute aid within the meaning of Article 107(1) TFEU, in so far as it provides for a level of deductibility in excess of that provided for in Article 39 quinquies GB of the CGI.
Treba je torej ugotoviti, da drugi ukrep dejansko pomeni pomoč v smislu člena 107(1) PDEU, ker določa višjo možnost odbitka, kot je določena v členu 39d GB splošnega zakonika o davkih.
Since the measure constitutes State aid, an analysis must be carried out of its compatibility with the internal market.
Ker je priglašeni ukrep državna pomoč, je treba analizirati njegovo združljivost z notranjim trgom.
The Commission considers first of all that the social character (first condition) of the measure is established in so far as, as invoked by the French authorities, the operations managed under a designation clause aim to promote the widest possible cover of employees against risks for which social security cover is weak (death, incapacity, invalidity).
Komisija najprej meni, da je socialna narava ukrepa (prvo merilo) dokazana, ker je, kot navajajo francoski organi, namen postopkov v okviru določbe o imenovanju spodbujati čim večje zavarovanje zaposlenih za tveganja, ki jih zakonski sistem socialne varnosti slabo pokriva (primer smrti, delovne nezmožnosti, invalidnosti).
The social character is defined by the considerable mutualisation between generations and between categories of employees, the single premium (no discrimination according to age, sex, state of health), and the implementation of measures of a social nature (rights free of charge in the case of unemployment, for dependent children, etc.).
Socialna narava se kaže prek velike vzajemnosti med generacijami in med kategorijami zaposlenih, enotnosti prispevka (brez razlikovanja glede na starost, spol, zdravstveno stanje) in izvajanja ukrepov socialne narave (brezplačne pravice v primeru brezposelnosti, za vzdrževane otroke itd.).
In an optional and purely individual framework, it is also to be expected that populations of employees on low incomes will opt not to subscribe to cover for serious, but exceptional, risks.
V prostovoljnem in popolnoma individualnem okviru je mogoče pričakovati, da se zaposleni z nizkimi dohodki ne bodo odločili za vključitev jamstev, ki krijejo velika, a izjemna tveganja.
In its decision to initiate the procedure, the Commission considered that the social character of the measure was not clearly established at the time the insurance policies are taken out (before the occurrence of the serious events referred to).
Komisija je v odločitvi o začetku postopka menila, da socialna narava ukrepa ni popolnoma dokazana, če upoštevamo fazo sklenitve police za zdravstveno zavarovanje (pred nastankom navedenih resnih dogodkov).
It nevertheless has to be noted, as France points out, that the allocation of aid before the risk materialises, through an insurance covering the risks in question, is in fact the only means of achieving the social objective pursued.
Kljub vsemu je treba ugotoviti, kot navaja Francija, da je dodelitev pomoči pred nastankom tveganja, in sicer v obliki zavarovanja, ki krije zadevna tveganja, dejansko edini način za dosego zastavljenega socialnega cilja.
On the other hand, for the reasons already set out when examining the first measure, the Commission’s examination of the measure has not allowed it to be established that the aid would ensure that the advantage is effectively passed on to individual consumers (second condition).
Po drugi strani pa zaradi razlogov, ki so bili navedeni že ob preučitvi prvega ukrepa, Komisija s preučitvijo ukrepa ni mogla ugotoviti, da bi pomoč zagotovila dejanski prenos ugodnosti na posamezne potrošnike (drugo merilo).
The supplementary deductibility of the equalisation provisions has the effect of reducing or abolishing the corporation tax burden and therefore has an effect equivalent to the exemption scheme specific to the first measure.
Dodatna možnost odbitka izravnalnih rezervacij povzroči znižanje ali odpravo bremena davka od dohodka pravnih oseb in ima torej enak učinek kot mehanizem oprostitve iz prvega ukrepa.
As regards the argument invoked by the Commission in its decision to initiate the procedure that the possible passing on of the advantage granted to insurers should be able to benefit not only insured persons/employees, but also employers (who contribute to the payment of part of the premiums), France and the CTIP consider that the employer’s contribution to financing contractual supplementary social protection schemes constitutes remuneration for employees and an advantage for the latter.
Kar zadeva trditev, ki jo je Komisija navedla v odločitvi o sprožitvi postopka, da naj bi korist od morebitnega prenosa ugodnosti, dodeljene zavarovalnicam, imeli ne le zavarovanci/zaposleni, ampak tudi delodajalci (ki vplačujejo del premij), Francija in CTIP menita, da udeležba delodajalca pri financiranju pogodbenih shem dodatne socialne zaščite pomeni plačilo zaposlenim in ugodnost zanje.
The Commission is nevertheless of the opinion that, even if the financing of a cover scheme in favour of employees by the employer is in fact an advantage for the employees, it is undeniable that any reduction in premiums will also constitute a reduction in the charges payable by the employer and therefore an advantage for him.
Komisija kljub temu meni, da če to, da delodajalec v korist zaposlenih financira zavarovalno shemo, dejansko pomeni ugodnost za zaposlene, ni mogoče zanikati, da bi morebitno znižanje prispevkov pomenilo tudi znižanje stroškov delodajalca in torej ugodnost tudi zanj.
As regards the existence of possible discrimination related to the origin of the products (third condition), the Commission confirms its assessment that the high degree of concentration between provident societies, which currently characterises activities relating to designation policies, is reflected in de facto discrimination in favour of these institutions.
Kar zadeva morebitni obstoj diskriminacije glede na poreklo izdelkov (tretje merilo), Komisija potrjuje svojo ugotovitev, da lahko visoka stopnja koncentracije v rokah ustanov dodatne socialne varnosti, ki je trenutno značilna za dejavnosti v zvezi s pogodbami o imenovanju, vodi k dejanski diskriminaciji v korist teh ustanov.
Although France has not been able to supply precise information concerning the breakdown of the designation market between the various market operators, the Commission observes that, on the basis of the information in its possession, the vast majority of designation policies are currently managed by provident societies.
Čeprav Francija ni predložila natančnih informacij o porazdelitvi trga pogodb o imenovanju med različnimi akterji na trgu, Komisija ugotavlja, da na podlagi informacij, ki jih ima na razpolago, veliko večino pogodb o imenovanju trenutno upravljajo ustanove dodatne socialne varnosti.
Although, as the French authorities state, the insurer designated by the social partners is chosen solely by the latter, it has to be noted that no legal provision obliges the social partners to invite competing bids from all market operators when designating the undertaking.
Čeprav francoski organi pojasnjujejo, da je imenovanje zavarovalnice izključna izbira socialnih partnerjev, je treba ugotoviti, da nobena zakonska določba socialnih partnerjev ne zavezuje, da morajo ob imenovanju zavarovalnice zbrati ponudbe vseh akterjev na trgu.
The FFSA maintains, without being contradicted in this respect by the French authorities, that the social partners prefer to opt for the constitution of a provident society which they can subsequently manage.
FFSA trdi, francoski organi pa ji pri tem ne oporekajo, da se socialni partnerji najraje odločijo za ustanovitev ustanove dodatne socialne varnosti, ki jo lahko nato vodijo.
Although it follows from the Albany judgment cited above that agreements concluded under collective bargaining between the social partners and pursuing social objectives do not come under Article 101(1) TFEU on the prohibition of agreements, decisions and concerted practices, it has to be noted that this case law in no way implies, as indicated above, that aid granted to an insurer under a designation procedure is compatible with Article 107(2)(a) TFEU.
Čeprav iz navedene sodne prakse v zadevi Albany izhaja, da sporazumi, sklenjeni v okviru kolektivnih pogajanj med socialnimi partnerji in ob izpolnjevanju socialnih ciljev, ne spadajo na področje uporabe člena 101(1) PDEU v zvezi s prepovedjo omejevalnih sporazumov, je treba ugotoviti, da iz te sodne prakse nikakor ne izhaja, kot je bilo navedeno zgoraj, da je pomoč, ki je zavarovalnici dodeljena v okviru postopka imenovanja, združljiva s členom 107(2)(a) PDEU.
Insurers other than provident societies, and especially insurance undertakings operating in the market for group personal protection at company level, are therefore liable to be the subject of discrimination on account of the absence of obligation for the social partners to issue invitations to tender with the aim of allowing any market operator interested to submit a bid to cover the benefits agreed between the social partners and to be chosen on account of the superior quality of its services and/or their lower price.
Zavarovalnice, ki niso ustanove dodatne socialne varnosti, zlasti zavarovalnice, ki delujejo na trgu kolektivne dodatne socialne varnosti na ravni podjetij, so torej lahko diskriminirane, ker socialnim partnerjem ni treba izvesti javnega razpisa, na podlagi katerega bi lahko vsi zainteresirani akterji na trgu oddali ponudbo za storitve, dogovorjene med socialnimi partnerji, in bili izbrani zaradi višje kakovosti svojih storitev in/ali ponujene nižje cene.
By way of comparison, some French supplementary health insurance schemes provide for a mechanism for the selection of the insurer(s) on the basis of a transparent tendering procedure [54].
Za primerjavo je treba navesti, da nekatere francoske ureditve dopolnilnega zdravstvenega zavarovanja določajo mehanizem za izbiro zavarovalnic(-e) na podlagi preglednega postopka javnega razpisa [54].
It must therefore be concluded that two of the three conditions for compatibility are not met and that the aid scheme notified by France to promote designation policies in the field of personal protection are not compatible with the internal market on the basis of Article 107(2)(a) TFEU.
Treba je torej ugotoviti, da dve od treh meril združljivosti nista izpolnjeni in da shema pomoči, ki jo je Francija priglasila v korist pogodb o imenovanju na področju dodatne socialne varnosti, ni združljiva z notranjim trgom na podlagi člena 107(2)(a) PDEU.
Analysis of the compatibility of the measure under other provisions of Article 107(2) and (3) TFEU
Analiza združljivosti ukrepa na podlagi drugih določb člena 107(2) in (3) PDEU
The compatibility criteria provided for in Article 107(2)(b) and (c) TFEU are obviously not applicable to the present case.
Merila združljivosti iz člena 107(2)(b) in (c) PDEU se povsem očitno ne uporabljajo v obravnavanem primeru.
Regarding the compatibility of the measure on the basis of Article 107(3)(c) TFEU, France states that the established social objective of the measure proves the importance for the future of developing the personal protection market.
Francija glede združljivosti ukrepa na podlagi člena 107(3)(c) PDEU pojasnjuje, da dokazani socialni cilj ukrepa kaže, kako pomemben za prihodnost je razvoj trga dodatne socialne varnosti.
This development is said to be part of an objective in favour of public health, combating insecurity, economic and social cohesion, the development of social dialogue, and the protection of workers, which are European Union objectives in the common interest.
Ta razvoj naj bi bil del cilja javnega zdravja, preprečevanja negotovosti ter gospodarske in socialne kohezije, razvoja socialnega dialoga in varstva delavcev, ki so cilji v skupnem interesu Evropske unije.
The Commission nevertheless considers that the need for and proportionality of the measure have not been proven.
Komisija kljub temu meni, da nujnost in sorazmernost ukrepa nista dokazani.
As it has already stated in its examination of the existence of an advantage, the Commission is of the opinion that there is nothing to justify the exclusion from the benefit of the measure for group policies at company level covering the same risks but not concluded under designation.
Kot je navedla že ob preučitvi obstoja ugodnosti, meni, da nikakor ni mogoče upravičiti izključitve iz te ugodnosti kolektivnih zavarovanj na ravni podjetij, ki krijejo ista tveganja, vendar niso sklenjena v okviru imenovanja.
The measure is therefore disproportionate in so far as it does not include policies outside designation.
Ukrep je torej nesorazmeren, ker ne vključuje zavarovanj brez imenovanja.
Moreover, it should be noted, as the Commission has already done for the first measure, that the measure constitutes a continuous reduction in charges which constitutes operating aid which is not, according to established practice, capable of being declared compatible under Article 107(3) TFEU.
Treba je še navesti, kot je Komisija storila že pri prvem ukrepu, da ukrep prinaša stalno zniževanje stroškov v obliki pomoči za tekoče poslovanje, ki je v skladu z ustaljeno prakso ni mogoče razglasiti za združljivo v skladu s členom 107(3) PDEU.
Finally, no other condition for compatibility provided for Article 107(3) TFEU was invoked by France.
Nazadnje, Francija se ni sklicevala na nobeno drugo merilo združljivosti iz člena 107(3) PDEU.
Existence of a service of general economic interest compatible under Article 106(2) TFEU
Obstoj storitve splošnega gospodarskega pomena, združljive na podlagi člena 106(2) PDEU
According to France and the CTIP, the supplementary insurance benefits in the field of personal protection under the designation procedure can be considered as constituting a service of general economic interest within the meaning of Article 106(2) TFEU, in particular where affiliation to the benefit scheme is compulsory and its management is undertaken under a joint framework.
Francija in CTIP navajata, da se lahko storitve dopolnilnega zavarovanja na področju dodatne socialne varnosti v okviru postopka imenovanja štejejo za storitve splošnega gospodarskega pomena v smislu člena 106(2) PDEU, zlasti če je vključitev v shemo obvezna in je njeno upravljanje enakopravno.
The CTIP also refers to the judgment of the Court of Justice in Albany [55], stating that contractual social protection schemes with compulsory affiliation fulfil a mission of general economic interest.
CTIP se sklicuje še na sodbo Sodišča v zadevi Albany [55] in pojasnjuje, da pogodbene sheme socialne zaščite z obvezno vključitvijo izpolnjujejo nalogo splošnega gospodarskega pomena.
Under this provision, undertakings entrusted with the operation of services of general economic interest or having the character of a revenue-producing monopoly are subject to the rules contained in the Treaties, in particular to the rules on competition, in so far as the application of such rules does not obstruct the performance, in law or in fact, of the particular tasks assigned to them.
V skladu z navedeno določbo podjetja, pooblaščena za opravljanje storitev splošnega gospodarskega pomena, oziroma podjetja, ki imajo značaj dohodkovnega monopola, ravnajo po pravilih iz Pogodb, zlasti po pravilih o konkurenci, kolikor uporaba takšnih pravil pravno ali dejansko ne ovira izvajanja posebnih nalog, ki so jim dodeljene.
Furthermore, the development of trade must not be affected to such an extent as would be contrary to the interests of the Union.
Poleg tega razvoj trgovine ne sme biti prizadet v takšnem obsegu, ki bi bil v nasprotju z interesi Evropske unije.
Therefore, as already pointed out in the context of the examination of the first measure [56], Member States have wide discretion regarding the nature of services capable of being classified as being of general economic interest.
Kot je bilo navedeno že v okviru preučitve prvega ukrepa [56], imajo države članice široko diskrecijsko pravico pri presoji narave storitev, ki bi se lahko štele za storitve splošnega gospodarskega pomena.
The Commission also observes that, in the Albany case cited above, the Court concludes that the allocation of an exclusive right to manage a supplementary pension scheme in a specific sector can be considered a service of general economic interest, stressing the importance of the social function allotted to supplementary pensions.
Komisija še opozarja, da je Sodišče v navedeni zadevi Albany ugotovilo, da se lahko v nekem sektorju dodelitev izključne pravice za upravljanje dodatne pokojninske sheme šteje za storitev splošnega gospodarskega pomena, pri čemer je poudarilo pomen socialne funkcije dodatnih pokojnin.
In this context, it is not ruled out that services provided by insurers in the context of designation by the social partners can be considered a service of general economic interest in so far as the agreement between the social partners in the context of designation is made obligatory for all undertakings in the sector concerned (or the undertaking concerned) and covers risks which are not covered or are insufficiently covered by the public social security system.
V teh okoliščinah ni izključeno, da bi se lahko storitve zavarovalnic, ki so jih imenovali socialni partnerji, štele za storitev splošnega gospodarskega pomena, če je sporazum med socialnimi partnerji v okviru imenovanja zavezujoč za vsa podjetja v zadevnem sektorju (ali za zadevno podjetje) in krije tveganja, ki niso krita ali niso dovolj krita z javnim sistemom socialne varnosti.
However, as already mentioned in connection with the examination of the first measure [57], the financial measures supporting such a mechanism must be limited to that which is necessary to offset the additional costs for insurers arising from the public service obligations.
Kot pa je bilo navedeno že v okviru preučitve prvega ukrepa [57], je treba finančne ukrepe podpore takemu mehanizmu omejiti na to, kar je nujno potrebno za kritje dodatnih stroškov, ki jih imajo zavarovalnice pri izpolnjevanju obveznosti javne službe.