natgillin/translations-raw huggingface dataset:
Nevertheless, it considers that these conditions are not adapted to the particularities of the operations concerned.
Kljub temu meni, da ti pogoji niso prilagojeni posebnostim zadevnih zavarovalnih poslov.
According to France, the tax deductibility mechanism is better adapted and more flexible than a subsidy based on a precise assessment of the additional costs resulting from operation of the service.
Po mnenju Francije je mehanizem davčnega odbitka primernejši in prožnejši kot subvencija na podlagi natančne ocene dodatnih stroškov opravljanja storitve.
REACTION OF FRANCE TO THE COMMENTS BY THIRD PARTIES
ODZIV FRANCIJE NA PRIPOMBE TRETJIH OSEB
The French authorities note the comments made by third parties and respond more specifically to the comments of the Fédération Française des Sociétés d’Assurance (FFSA).
Francoski organi so seznanjeni s pripombami tretjih oseb in natančneje odgovarjajo na pripombe Fédération Française des Sociétés d’Assurance (FFSA) (francosko zavarovalno združenje).
As regards the tax exemption in favour of contrats solidaires et responsables, the French authorities point out that the composition of the insurers’ portfolios is homogeneous so that the proportion of contrats solidaires et responsables in relation to the other types of sickness insurance policies would now be equivalent in the three main categories of insurers operating in this market (undertakings coming under the Insurance Code, mutual societies coming under the Mutual Society Code and provident societies coming under the Social Security Code).
Kar zadeva davčno oprostitev za police, ki temeljijo na solidarni odgovornosti, francoski organi navajajo, da je sestava portfeljev zavarovalnic homogena, tako da naj bi bil delež polic, ki temeljijo na solidarni odgovornosti, v primerjavi z drugimi vrstami polic za zdravstveno zavarovanje danes enak v vseh treh velikih kategorijah zavarovalnic, ki delujejo na tem trgu (zavarovalnice, ki jih ureja zakonik o zavarovalništvu, vzajemne družbe, ki jih ureja zakonik o vzajemnih družbah, in ustanove dodatne socialne varnosti, ki jih ureja zakonik o socialni varnosti).
Concerning the new equalisation provision, France stresses that the possibility to conclude occupational designation policies is open to all operators, both French and foreign, operating in the supplementary personal protection market.
Francija glede novih izravnalnih rezervacij poudarja, da imajo možnost skleniti poklicna zavarovanja z imenovanjem vsi izvajalci, francoski in tudi tuji, ki so dejavni na trgu dopolnilnega socialnega varstva.
Finally, France adds that provident societies do not benefit from a monopoly position and that, consequently, there is no discriminatory advantage.
Francija nazadnje še dodaja, da ustanove dodatne socialne varnosti nimajo monopolnega položaja in da zato ugodnost ni diskriminatorna.
The fact that the opening of the market to competition is slow and gradual is attributable to a historical factor, but does not call into question the competition existing between provident societies.
Dejstvo, da se trg počasi in postopoma odpira konkurenci, naj bi bilo povezano z zgodovinskim dejavnikom, vendar naj ne bi vzbujalo dvomov o sedanji konkurenci med ustanovami dodatne socialne varnosti.
The fact that provident societies are more specialised in this sector is insufficient to establish any form of discrimination.
Dejstvo, da so ustanove dodatne socialne varnosti bolj usmerjene v ta sektor, naj ne bi zadostovalo kot dokaz kakršne koli diskriminacije.
SUPPLEMENTARY INFORMATION SUBMITTED BY FRANCE FOLLOWING THE SUSPENSION OF THE PROCEDURE
DODATNE INFORMACIJE, KI JIH JE FRANCIJA PREDLOŽILA PO PREKINITVI POSTOPKA
During the investigation procedure, the Commission suggested to France certain ways in which to make the aid schemes compatible with the internal market on the basis of Article 107(2) TFEU.
Službe Komisije so med postopkom preiskave Franciji predlagale nekatere ukrepe, da bi bili shemi pomoči združljivi z notranjim trgom na podlagi člena 107(2) PDEU.
As regards the first measure (exemptions from corporation tax and local business tax for management operations connected with contrats solidaires et responsables), the following suggestions were made:
Glede prvega ukrepa (oprostitev plačila davka od dobička pravnih oseb in lokalnega davka za podjetja na podlagi dejavnosti upravljanja polic, ki temeljijo na načelu solidarne odgovornosti) so bili predlagani naslednji ukrepi:
in order to comply with the second criterion (effective passing on of the advantage), it was proposed to France that it should draw inspiration from the subsidy scheme as previously approved by the Commission for supplementary health cover for French civil servants (N 911/06), a tax credit scheme in favour of individual consumers or any scheme enabling effective passing on of the aid to be ensured,
za izpolnitev drugega merila se je Franciji predlagalo, naj se (dejanski prenos ugodnosti) zgleduje po sistemu subvencioniranja, kot ga je Komisija predhodno odobrila za dopolnilno zdravstveno zavarovanje francoskih uradnikov (N 911/06), po sistemu davčnega odbitka v korist posameznih potrošnikov ali katerem koli sistemu, ki zagotavlja dejanski prenos pomoči,
in order to avoid any discrimination, the French authorities were invited to review the threshold mechanism.
da bi se izognili vsakršni diskriminaciji, so bili francoski organi pozvani k ponovnemu pregledu mehanizma pragov.
In its letter dated 27 May 2010, France nevertheless indicated that it had decided to maintain unchanged the aid scheme it had notified and confirmed its analysis that the schemes notified were compatible with the internal market within the meaning of Article 107(2)(a) TFEU.
Francija je v dopisu z dne 27. maja 2010 kljub temu navedla, da se je odločila, da priglašene sheme pomoči ne bo spreminjala, in potrdila svojo ugotovitev, da sta priglašeni shemi združljivi z notranjim trgom v smislu člena 107(2)(a) PDEU.
In this same letter, France added that supplementary health insurance policies constitute a product for securing the loyalty of insured persons which then enables subsequent offers of more remunerative products to be made to the same insured persons, such as life assurance policies.
Francija je v istem dopisu dodala, da so police o dopolnilnem zdravstvenem zavarovanju sredstvo za pridobitev zaupanja zavarovancev, na podlagi katerega lahko istim zavarovancem nato ponudijo donosnejše proizvode, podobne policam za življenjsko zavarovanje.
To secure customer loyalty, market operators are therefore encouraged to practise an attractive rates policy.
Za pridobitev zaupanja strank naj bi bili akterji na trgu tako spodbujeni k uporabi politike ugodnih premij.
Under these conditions, the tax advantage granted by an undertaking and passed on by it in the contributions of insured persons will have the direct effect of adaptation of the rates of its competitors, thereby ensuring that the advantage is passed on to all insured persons.
V teh razmerah bo neposredni učinek davčne ugodnosti, ki jo odobri ustanova in jo prenese na prispevke zavarovancev, prilagoditev premij njenih konkurentov, tako da je zagotovljen prenos na vse zavarovance.
As regards the second measure (additional tax deduction for equalisation provisions), the Commission made the following suggestions to France:
Glede drugega ukrepa (dodatni davčni odbitek za izravnalne rezervacije) so službe Komisije Franciji predlagale naslednje ukrepe:
in order to respect the second criterion (effective passing on of the advantage), it was proposed to France that it should draw inspiration from the subsidy scheme as previously approved by the Commission for supplementary health cover for French civil servants (N 911/06), a tax credit scheme in favour of individual consumers or any scheme enabling effective passing on of the aid to be ensured;
za izpolnitev drugega merila (dejanski prenos ugodnosti) se je Franciji predlagalo, naj se zgleduje po sistemu subvencioniranja, kot ga je Komisija predhodno odobrila za dopolnilno zdravstveno zavarovanje francoskih uradnikov (N 911/06), sistemu davčnega odbitka za posamezne potrošnike ali katerem koli sistemu, ki zagotavlja dejanski prenos pomoči,
in order to avoid any discrimination, the French authorities were invited to consider introducing a compulsory, transparent tendering mechanism for the award of designation policies.
da bi se izognili vsakršni diskriminaciji, so bili francoski organi pozvani, naj predvidijo uvedbo obveznega in preglednega mehanizma zbiranja ponudb za dodelitev pogodb o imenovanju.
As with the first measure, France nevertheless decided to maintain unchanged the aid scheme it had notified to promote the development of group personal protection.
Enako kot za prvi ukrep se je Francija kljub temu odločila, da ne bo spremenila sheme pomoči, ki jo je priglasila v korist razvoja kolektivnega sistema dodatne socialne varnosti.
In its letter dated 27 May 2010, France reaffirmed the particularly restrictive nature of the designation which justified a particularly prudent allocation scheme.
Francija je v dopisu z dne 27. maja 2010 potrdila posebej zavezujočo naravo imenovanja, ki naj bi upravičevala še zlasti previdno shemo dodeljevanja sredstev.
It was only therefore to a very limited extent that the equalisation provision could be considered State aid and that its compatibility with the internal market should be examined.
Izravnalne rezervacije naj bi bilo torej mogoče le v zelo omejenem obsegu šteti za državno pomoč, tako da bi bilo treba preučiti njihovo združljivost z notranjim trgom.
Preliminary comment
Uvodna pripomba
With reference to the Court of Justice’s judgment in Albany [26], the CTIP maintains that, on account of their nature and their object, occupational schemes of a contractual nature are not subject to the competition rules of Community law.
CTIP s sklicevanjem na sodno prakso Sodišča v zadevi Albany [26] trdi, da se za poklicne sisteme pogodbene narave zaradi njihove narave in cilja ne uporabljajo določbe prava Evropske unije v zvezi s konkurenco.
The Commission notes, however, that the measure referred to by the above-mentioned judgment relates primarily to compulsory legal affiliation by industrial undertakings to a sectoral pension fund benefiting from an exclusive right.
Komisija kljub temu navaja, da ukrep, na katerega se nanaša navedena sodna praksa, večinoma zadeva zakonsko obvezno vključitev podjetij v panožni pokojninski sklad, ki ima izključno pravico.
In this respect, it should be pointed out that the exemption scheme relating to the first measure also refers to individual policies and group policies with optional affiliation.
V zvezi s tem je treba navesti, da se shema oprostitve iz prvega ukrepa nanaša tudi na individualna zavarovanja in kolektivna zavarovanja s prostovoljno vključitvijo.
In addition, the group policies with compulsory affiliation referred to by the measure are subject to the free choice of the social partners as to whether or not to conclude such collective agreements and not to a statutory obligation to enter into such agreements or to affiliate to a sectoral or inter-sectoral fund, as in the Albany case.
Poleg tega kolektivna zavarovanja z obvezno vključitvijo, na katera se nanaša ukrep, spadajo v okvir svobodne izbire socialnih partnerjev za sklenitev takih kolektivnih pogodb in ne v okvir zakonske obveze za sklenitev takih sporazumov ali vključitev v panožni ali medpanožni sklad kot v zadevi Albany.
The Court judgment then confirms that risk cover schemes supplementing the statutory social security scheme, as notified in this case by the French authorities, are subject to the competition rules and the funds constituting such schemes are in fact undertakings with the meaning of Articles 101 et seq. TFEU [27].
Sodba Sodišča dalje potrjuje, da za sheme kritja tveganj, ki dopolnjujejo zakonski sistem socialnega varstva, kot so ga v obravnavanem primeru priglasili francoski organi, veljajo pravila o konkurenci ter da skladi v okviru teh shem dejansko ustrezajo pojmu podjetja v smislu člena 101 in naslednjih PDEU [27].
The Commission therefore considers that the cover scheme referred to in the first measure is not exempt from the Treaty competition rules and in particular the rules prohibiting State aid.
Komisija torej meni, da za zavarovalno shemo, na katero se nanaša prvi ukrep, prav tako veljajo pravila iz Pogodbe v zvezi s konkurenco, zlasti pravila v zvezi s prepovedjo državnih pomoči.
Description of the supplementary health insurance market in France
Opis trga dopolnilnega zavarovanja v Franciji
The Social Security (compulsory sickness insurance) scheme reimburses only part of the health care costs of persons insured under the scheme.
Sécurité sociale (shema obveznega zdravstvenega zavarovanja) socialnim zavarovancem povrne samo del stroškov zdravstvene oskrbe.
Supplementary health insurance schemes therefore cover the part of the benefits that is not financed by the compulsory sickness insurance scheme.
Del storitev, ki se ne financira iz sheme obveznega zdravstvenega zavarovanja, se torej krije iz dopolnilnega zdravstvenega zavarovanja.
The market for supplementary health insurance consists mainly of the following three groups of operators:
Trg dopolnilnega zdravstvenega zavarovanja obsega predvsem naslednje tri skupine akterjev:
mutual societies and mutual unions subject to the Mutual Society Code,
vzajemne družbe in združenja vzajemnih družb, ki jih ureja zakonik o vzajemnih družbah,
provident societies subject to the Social Security Code,
ustanove dodatne socialne varnosti, ki jih ureja zakonik o socialni varnosti,
insurance undertakings subject to the Insurance Code.
zavarovalnice, ki jih ureja zakonik o zavarovalništvu.
According to a letter from the French authorities dated 21 December 2007, 263 insurance undertakings, 66 provident societies and 1201 mutual societies operate in the supplementary health insurance market.
Kot je razvidno iz dopisa francoskih organov z dne 21. decembra 2007, naj bi na trgu dopolnilnega zdravstvenega zavarovanja delovalo 263 zavarovalnic, 66 ustanov dodatne socialne varnosti in 1201 vzajemna družba.
The French authorities also point out that in 2006, the 20 leading market operators represented only 35 % of the market, without any of them exceeding 4 %, and, in addition, that 65 % of the market consisted of operators with market shares of less than 1 % [28].
Francoski organi še navajajo, da je leta 2006 tržni delež 20 največjih akterjev znašal samo 35 %, pri čemer nobeden od njih ni presegel 4 %, ter da je poleg tega na akterje z manj kot 1-odstotnim tržnim deležem odpadlo 65 % trga [28].
However, according to official statistics published in 2009, the number of operators in this market nevertheless came to only 876 at the end of 2008 and had been falling continually since 2001 (48 % reduction in 2008 compared with 2001) [29].
Kljub temu je glede na uradne podatke, objavljene leta 2009, število akterjev na tem trgu konec leta 2008 obsegalo največ 876 izvajalcev in naj bi se od leta 2001 stalno zmanjševalo (48-odstotno zmanjšanje v letu 2008 v primerjavi z letom 2001) [29].
There were 748 mutual societies, 92 insurance undertakings and 36 provident societies.
Vzajemnih družb naj bi bilo 748, zavarovalnic 92, ustanov dodatne socialne varnosti pa naj bi bilo 36.
According to a recent analysis by the French competition authority, the largest market shares in the individual supplementary health insurance market were held by Mutuelle Générale de l’Education Nationale — MGEN (7,7 % market share), the mutual insurance company Groupama [30] (6,7 % market share) and the insurance company Swiss Life (4 % market share) [31].
Nedavna analiza francoskega organa za varstvo konkurence je pokazala, da imajo največje tržne deleže na trgu individualnega dopolnilnega zdravstvenega zavarovanja Mutuelle Générale de l’Education Nationale – MGEN (7,7-odstotni tržni delež), vzajemna zavarovalnica Groupama [30] (6,7-odstotni tržni delež) in zavarovalnica Swiss Life (4-odstotni tržni delež) [31].
Regarding the group supplementary insurance market, the largest market shares were held by the insurance undertaking Axa (17,51 % market share), the provident society group Malakoff-Médéric (8,7 % market share) and the group AG2R-La Mondiale-Prémalliance [32] (6,9 % market share) [33].
Na trgu kolektivnega dopolnilnega zavarovanja naj bi imele največje deleže zavarovalnica Axa (17,51-odstotni tržni delež), skupina ustanov dodatne socialne varnosti Malakoff-Médéric (8,7-odstotni tržni delež) in skupina AG2R-La Mondiale-Prémalliance [32] (6,9-odstotni tržni delež) [33].
Despite requests to that effect to the French authorities, the Commission is not in possession of more precise information on the structure of the supplementary health insurance market, such as that relating to groupings of mutual societies, mutual associations, unions of mutual societies and provident societies.
Čeprav je Komisija francoskim organom poslala take zahteve, od njih ni prejela natančnejših informacij o strukturi trga dopolnilnega zdravstvenega zavarovanja, na primer informacij o skupinah vzajemnih družb, vzajemnih družb, združenjih vzajemnih družb in ustanovah dodatne socialne varnosti.
Furthermore, despite being requested to do so by the Commission, the French authorities were unable to forward statistics specific to contrats solidaires et responsables (either at aggregate level or at the level of each category of market operator).
Poleg tega francoski organi kljub zahtevam Komisije niso poslali svojih statističnih podatkov o policah, ki temeljijo na solidarni odgovornosti (na skupni ravni in tudi za posamezne kategorije akterjev na trgu).
The statistics in the tables in recitals 102 and 103 therefore refer to the entire supplementary health insurance market, including policies which do not fulfil the conditions of eligibility for the measure notified.
Statistični podatki, povzeti v preglednici v uvodnih izjavah 102 in 103, se torej nanašajo na celotni trg dopolnilnega zdravstvenega zavarovanja, vključno s pogodbami, ki ne izpolnjujejo pogojev za upravičenost do priglašenega ukrepa.
A report published by the French Court of Auditors in 2008 [34] stresses the significant statistical deficiencies with regard to supplementary insurance, concerning the number of insured persons, their distribution between the various categories of insurer and the various types of policy (individual policy, optional group policy and compulsory group policy), and the amount of expenditure refunded by category of household and income.
V poročilu, ki ga je francosko računsko sodišče objavilo leta 2008 [34], so poleg tega izpostavljene velike statistične pomanjkljivosti v zvezi z dopolnilnim zavarovanjem, kar zadeva število zavarovancev, njihovo porazdelitev med različne vrste zavarovateljev in različne vrste polic (individualna polica, kolektivna polica in obvezna kolektivna polica) ter znesek povračil izdatkov glede na kategorije gospodinjstev in dohodkov.
On the basis of analyses carried out by the national competition authority, this market nevertheless appears to be fragmented, and even very fragmented, as regards individual policies [35], which, however, is only one of the sub-markets concerned by the first measure notified.
Analize, ki jih je izvedel nacionalni organ za varstvo konkurence, kljub vsemu kažejo, da je ta trg razdrobljen ali celo zelo razdrobljen, kar zadeva individualne pogodbe [35], je pa vseeno samo eden od podtrgov, na katere se nanaša priglašeni ukrep.
Between 2001 and 2007, this sector developed strongly, as shown in the table at the end of this recital [36].
Ta sektor se je med letoma 2001 in 2007 močno razvil, kot je razvidno iz preglednice na koncu te uvodne izjave [36].
The aggregate turnover of these undertakings came to EUR 27,4 billion in 2007, up 55,8 % compared with 2001, i.e. average annual growth of 7.6 %.
Skupni promet teh ustanov v letu 2007 je znašal 27,4 milijarde EUR, kar je za 55,8 % več kot leta 2001, povprečna stopnja letne rasti pa je bila 7,6-odstotna.
The turnover for 2008 is thought to exceed EUR 29 billion, up 6 % on 2007 [37].
Promet za leto 2008 naj bi presegel 29 milijard EUR in naj bi pomenil 6-odstotno rast v primerjavi z letom 2007 [37].
Trend in turnover of supplementary insurers 2001-2007
Gibanje prometa ustanov za dopolnilno zavarovanje v obdobju 2001–2007
Mutual societies
Vzajemne družbe
Provident societies
Ustanove dodatne socialne varnosti
Insurance undertakings
Zavarovalnice
According to the statistics forwarded by the French authorities, the breakdown between individual and group policies is as follows (2004 figures):
Glede na podatke, ki so jih poslali francoski organi, je porazdelitev med individualne in kolektivne pogodbe taka (podatki za leto 2004):
Group policies
Kolektivna zavarovanja
Individual policies
Individualna zavarovanja
Group + individual policies
Kolektivna + individualna zavarovanja
Whereas mutual societies and mutual unions mainly issue individual policies, provident societies essentially issue group policies (company or sectoral policies).
Medtem ko vzajemne družbe in združenja vzajemnih družb sklepajo predvsem individualna zavarovanja, pa ustanove dodatne socialne varnosti sklepajo večinoma kolektivne vrste zavarovanj (zavarovanja v okviru podjetja ali panoge).
The portfolio of insurance undertakings is more balanced.
Portfelj zavarovalnic je bolj uravnotežen.
This means that today, 7 % to 8 % of the French population do not have supplementary cover [38].
To pomeni, da naj danes od 7 % do 8 % Francozov ne bi imelo dopolnilnega zavarovanja [38].
Aid character of the measure
Ukrep kot pomoč
Under Article 107 TFEU, ‘any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
V skladu s členom 107 PDEU je „vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami“.
The classification of a measure as State aid therefore presupposes that the following cumulative conditions are fulfilled, i.e.: 1) the measure in question confers an advantage, 2) through state resources, 3) this advantage is selective and 4) the measure in question distorts or threatens to distort competition and is liable to affect trade between Member States.
Za opredelitev ukrepa kot državne pomoči morajo biti izpolnjeni naslednji kumulativni pogoji, in sicer da: 1. zadevni ukrep pomeni prednost, 2. dodeljeno iz državnih sredstev, 3. da je ta prednost selektivna ter 4. zadevni ukrep izkrivlja ali bi lahko izkrivljal konkurenco in lahko vpliva na trgovino med državami članicami.
There is no doubt that the exemptions from or reductions in corporation tax and local business tax consisting in abolishing or reducing a charge which the undertakings concerned would normally have to bear constitute an advantage for their beneficiary [39].
Nikakršnega dvoma ni, da oprostitve ali znižanja davka od dobička pravnih oseb in lokalnega davka za podjetja, s katerimi se odpravlja ali zmanjšuje breme, ki bi ga morala zadevna podjetja navadno nositi, za njihovega upravičenca pomenijo ugodnost [39].
In this respect, these tax exemptions or reductions therefore constitute economic advantages.
S tega vidika torej te davčne oprostitve in znižanja pomenijo gospodarske ugodnosti.