natgillin/translations-raw huggingface dataset:
The FNMF also invokes the compatibility of the first measure on the basis of Article 107(3)(c) TFEU.
FNMF navaja tudi združljivost prvega ukrepa na podlagi člena 107(3)(c) PDEU.
Firstly, the aid is intended to facilitate the development of supplementary health cover which respects solidarity and a sense of responsibility under conditions which do not adversely affect trading conditions to an extent contrary to the common interest.
Po eni strani naj bi bila pomoč namenjena lažjemu oblikovanju dopolnilnega zdravstvenega zavarovanja, ki temelji na solidarni odgovornosti, pod pogoji, ki ne vplivajo na trgovinske pogoje v obsegu, ki bi bil v nasprotju s skupnimi interesi.
The measure aims to remedy a market failure which tends to produce segmentation of populations, since the market does not allow the overall welfare of non-profitable populations to be ensured efficiently.
Namen ukrepa naj bi bil odpraviti pomanjkljivost trga, ki se nagiba k segmentaciji prebivalstva, saj na trgu ni mogoče učinkovito zagotoviti splošne blaginje neproduktivnih delov prebivalstva.
Secondly, the aid is necessary and proportionate, since the measures put in place previously did not enable the objective pursued to be attained.
Po drugi strani naj bi bila pomoč nujna in sorazmerna, saj s predhodno uvedenimi mehanizmi ni bilo mogoče doseči zastavljenega cilja.
An anonymous third party stresses the French Government’s lack of knowledge and statistical data on the economic and financial situation of undertakings operating in the supplementary sickness insurance market.
Anonimna tretja oseba opozarja, da Francija nima dovolj znanja in statističnih podatkov o gospodarskem in finančnem položaju podjetij, ki delujejo na trgu dopolnilnega zdravstvenega zavarovanja.
This rendered any objective analysis of the situation impossible.
Zato naj bi bila vsaka objektivna analiza položaja nemogoča.
The same anonymous third party also refers to the trend between 2001 and 2007 in profit margins achieved by undertakings in the sector.
Ista anonimna tretja oseba se sklicuje tudi na gibanje stopenj dobička, ki so jih podjetja iz sektorja dosegla med letoma 2001 in 2007.
Whereas the turnover of the undertakings concerned apparently rose by 50 % during that period, expenditure on benefits by the same insurers rose by only 35 %.
Čeprav naj bi se promet zadevnih podjetij v navedenem obdobju povečal za 50 %, naj bi se izdatki za storitve istih zavarovalnic povečali samo za 35 %.
Gross operating margins therefore increased by a further 15 % in the space of 6 years.
Bruto dobiček iz poslovanja naj bi se v šestih letih torej povečal še za 15 %.
Concerning the second measure (equalisation provision), the FFSA is of the opinion that there is nothing to justify a more advantageous tax scheme for policies with a designation clause than for company group policies covering the same risks.
Kar zadeva drugi ukrep (izravnalne rezervacije), FFSA meni, da ni nobenih razlogov za to, da bi se za zavarovanja, ki vsebujejo določbo o imenovanju, uporabljala ugodnejša davčna ureditev kot za kolektivna zavarovanja podjetij, ki krijejo ista tveganja.
The logic of constituting the provision and the risks are the same, with greater mutualisation which limits the intensity in the case of policies with a designation clause.
Razlogi za oblikovanje rezervacij in tveganj so isti, z večjo razpršitvijo, ki omejuje njihovo intenzivnost pri policah, ki vsebujejo določbo o imenovanju.
In addition, the measure is in fact reserved for provident societies.
Poleg tega naj bi bil ukrep dejansko namenjen samo ustanovam dodatne socialne varnosti.
Although the choice of insurer by the social partners is legally open, almost all policies of this type in practice designate the provident society set up on the initiative of the social partners.
Čeprav je pravno dopustno, da socialni partnerji izberejo zavarovalnico, pa je v praksi pri skoraj vseh takih vrstah polic imenovana ustanova dodatne socialne varnosti, ustanovljena na pobudo socialnih partnerjev.
The CTIP, for its part, considers that it is natural that the social partners should prefer to opt for setting up a provident society which they can then manage.
CTIP meni, da je normalno, da se socialni partnerji raje odločijo za ustanovitev ustanove dodatne socialne varnosti, ki jo lahko nato vodijo.
Furthermore, the CTIP recalls the constraints which would be imposed on insurers in the event of designation:
CTIP kljub temu opozarja na pritiske, ki bi jim bile zavarovalnice izpostavljene v primeru imenovanja:
strict application of the provisions laid down in the agreement or collective agreement (cover, rates, revaluation clauses, maintenance of rights in the case of precarious situations, etc.),
stroga uporaba določb iz kolektivnega sporazuma ali kolektivne pogodbe (jamstva, premije, revalorizacijske klavzule, ohranitev pravic v negotovih razmerah itd.),
prohibition on suspending cover even in the event of non-payment,
prepoved začasnega prenehanja jamstev tudi ob neplačevanju prispevkov,
obligation to provide insurance for all undertakings covered by the scope of the agreement or convention,
obvezno zavarovanje vseh podjetij, na katere se nanašata sporazum ali pogodba,
need to smooth the rate over the duration of the cycle of the economic sector covered in order to correlate rate increases with economic crises affecting an occupational sector.
nujnost izravnave premij skozi obdobje trajanja cikla zavarovanega gospodarskega sektorja, da se povežejo zvišanja premij zaradi gospodarskih kriz, ki prizadenejo panogo.
The CTIP also considers that contractual schemes for supplementary social protection constitute remuneration for employees and, in this capacity, cannot be subject to business taxes.
CTIP prav tako meni, da pogodbene sheme dodatne socialne zaščite pomenijo plačilo zaposlenim, zato ne morejo biti zavezane plačilu poslovnih davkov.
Consequently, the scheme for the supplementary deduction of equalisation provisions should not be considered classifiable as State aid.
Mehanizem dodatne olajšave za izravnalne rezervacije se torej ne bi smel obravnavati kot državna pomoč.
The CTIP, like the FNMF, also invokes the compatibility of the second measure on the basis of Article 107(3)(c) TFEU, stating that it is intended to facilitate the development of the personal protection market without adversely affecting trading conditions to an extent contrary to the common interest.
CTIP in FNMF navajata tudi združljivost drugega ukrepa glede na člen 107(3)(c) PDEU, pri čemer pojasnjujeta, da je namenjen hitrejšemu razvoju trga dodatne socialne varnosti, ne da bi bili trgovinski pogoji spremenjeni v nasprotju s skupnimi interesi.
In addition, the CTIP refers to the Albany judgment [23], stating that contractual social protection schemes with compulsory affiliation perform a task of general economic interest.
CTIP se sklicuje še na sodbo Albany [23] in pojasnjuje, da pogodbene sheme socialne zaščite z obvezno vključitvijo opravljajo nalogo splošnega gospodarskega pomena.
To subject the operations associated with contractual social protection schemes implemented by an insurer to business taxes would be in contradiction with performing the task of general economic interest conferred on insurers.
Če bi bili zavarovalni posli v okviru pogodbene sheme socialne zaščite, ki jih izvajajo zavarovalnice, zavezane plačilu poslovnih davkov, naj bi bilo to v navzkrižju z izvajanjem naloge splošnega gospodarskega pomena, ki je dodeljena zavarovalnicam.
V. COMMENTS BY FRANCE
V. PRIPOMBE FRANCIJE
Exemption from corporation tax and local business tax for management operations connected with contrats solidaires et responsables
Oprostitev plačila davka od dobička pravnih oseb in lokalnega davka za podjetja na podlagi dejavnosti upravljanja polic, ki temeljijo na načelu solidarne odgovornosti
Concerning the passing on of the aid to individual consumers, the French authorities maintain that this will be ensured through the competitive nature of the supplementary sickness insurance market and the very structure of the measure.
Kar zadeva posredni učinek pomoči na posamezne potrošnike, francoski organi trdijo, da bo ta posredni učinek zagotovljen zaradi konkurenčnosti trga dopolnilnega zdravstvenega zavarovanja in sistematike samega ukrepa.
Not only are there a large number of operators in the market [24], but also the distribution channels are numerous and varied (general insurance agents, brokers, employees of insurers, direct sales via the Internet, etc.).
Ne samo, da naj bi bilo na trgu veliko število akterjev [24], tudi distribucijske poti naj bi bile številne in različne (splošni zavarovalni zastopniki, zavarovalni posredniki, zaposleni pri zavarovalnicah, neposredna prodaja prek spleta itd.).
The competitive nature of this sector is also guaranteed by the insurance and mutual society supervisory authority (ACAM).
Poleg tega naj bi konkurenčnost tega sektorja zagotavljala tudi Autorité de contrôle des assurances et des mutuelles (francoski organ za nadzor nad zavarovalnicami in vzajemnimi družbami).
Market mechanisms should therefore ensure that the advantage is passed on to consumers in the form of a reduction in the financial contribution of the insured person, without it being necessary to introduce a mechanism for the compulsory redistribution of the tax saving.
S tržnimi mehanizmi naj bi bil torej zagotovljen posredni učinek ugodnosti na potrošnike v obliki znižanja finančnega prispevka zavarovanca, ne da bi bilo treba uvesti mehanizem obvezne razdelitve davčnih prihrankov.
In addition, the measure is structured in such a way that the advantage benefits those categories of consumers who are excluded from supplementary health cover on account of their age or financial resources.
Poleg tega naj bi sistematika ukrepa zagotavljala, da bodo ugodnosti deležne kategorije potrošnikov, ki so zaradi svoje starosti ali denarnih sredstev izključene iz dopolnilnega zdravstvenega zavarovanja.
As regards the question of possible discrimination in favour of certain undertakings, France states that the thresholds create an incentive for insurers to mutualise the ‘bad risk’, characterised by the age or level of resources of the persons concerned, in their portfolio.
Kar zadeva vprašanje morebitne diskriminacije v korist nekaterih ustanov, Francija pojasnjuje, da pragovi zavarovalnice spodbujajo k temu, da „slabo tveganje“, za katero sta značilni starost ali višina denarnih sredstev zadevnih oseb, razpršijo po svojem celotnem portfelju.
An insufficient proportion or number of contrats solidaires et responsables would not allow this objective of mutualisation to be achieved and, in the absence of such thresholds, the exemptions provided for would have the effect of a windfall for the undertakings concerned.
Ta cilj razpršitve naj ne bi bil dosegljiv z nezadostnim deležem ali številom polic, ki temeljijo na solidarni odgovornosti, brez takih pragov pa bi predvidene oprostitve za zadevne ustanove povzročile učinek mrtvih izgub.
Competition alone (without establishing a threshold) would have the sole effect of the tax advantage being passed on to the end consumer and of enabling the insurers to retain their market shares, without ensuring an increase in the rate of cover.
Samo konkurenca (brez določitve pragov) bi povzročila samo posredni učinek davčne ugodnosti na končnega potrošnika in ohranitev tržnih deležev zavarovalnic, ne bi pa bilo zagotovljeno zvišanje stopnje pokritosti.
The dual threshold mechanism (percentage or absolute value) is therefore an essential element to increase the rate of cover of the categories of the population not covered at present.
Mehanizem dvojnega praga (odstotni delež ali absolutna vrednost) naj bi bil torej nujen element za zvišanje stopnje pokritosti kategorij prebivalstva, ki trenutno niso zavarovane.
In a context of the steadily rising price of supplementary health insurance, proposing a tax incentive for these categories of the population meets the real challenge of achieving national solidarity.
V razmerah nenehnih dražitev dopolnilnih zdravstvenih zavarovanj naj bi bil predlog davčne spodbude za te kategorije prebivalstva velikega pomena za nacionalno solidarnost.
The French authorities firstly point out that the tax scheme should not be considered in its entirety as aid.
Francoski organi najprej poudarjajo, da se davčni mehanizem ne sme v celoti šteti za pomoč.
Classification as State aid should be reserved solely for that part of the scheme which is not justified by the specific nature of the insurance activity concerned having regard to prudential standards.
Kot državno pomoč naj bi bilo treba opredeliti samo del mehanizma, ki ga glede na bonitetne standarde posebnost zadevne zavarovalniške dejavnosti ne bi upravičevala.
The specific characteristics of designation policies, deriving from the strong constraints in terms of rates, risk selection and management, make these policies particularly sensitive to the risk of claims experience deviating from original estimates and therefore fully justify a particularly prudent allocation scheme.
Zaradi posebnosti pogodb o imenovanju, ki prinašajo velike omejitve glede premij, izbiri tveganj in upravljanja, naj bi bile te pogodbe še zlasti dovzetne za odklone deleža škod glede na prvotne ocene, zato naj bi popolnoma upravičevale še posebej previdno shemo dodeljevanja sredstev.
Firstly, the risks covered by designation policies concluded under sectoral collective agreements concern a population specifically linked to an economic sector and therefore particularly sensitive to cyclical reversals affecting that sector.
Po eni strani se tveganja, ki jih krijejo pogodbe o imenovanju, sklenjene v okviru kolektivnih panožnih sporazumov, nanašajo na prebivalstvo, ki je vezano na točno določen sektor in je torej še posebej občutljivo na ciklične preobrate v tem sektorju.
Anticipating these cycles over the long term therefore requires smoothing the results of designation over the long term.
Glede na dolgoročno predvidevanje teh ciklov naj bi bila torej potrebna dolgoročna izravnava rezultatov na podlagi imenovanja.
Secondly, designation policies resulting from company agreements concern a population which is necessarily limited and therefore justifies higher provisioning rates on account of significant fluctuations in loss.
Po drugi strani naj bi se pogodbe o imenovanju, ki izhajajo iz podjetniških sporazumov, nujno nanašale na omejen krog prebivalstva in naj bi torej upravičevale zvišane stopnje rezervacij zaradi velikih nihanj deleža škod.
The tax deduction of the allocations to such provisions under adapted and reinforced conditions, beyond the tax regime under ordinary law provided for in Article 39 quinquies GB of the CGI, is therefore justified from a regulatory and prudential point of view.
Davčna olajšava za sredstva, ki so takim rezervacijam dodeljena v ustreznih in resnejših okoliščinah, poleg davčnega mehanizma iz občega prava, določenega v členu 39d GB splošnega zakonika o davkih, naj bi bila torej upravičena z zakonodajnega in bonitetnega vidika.
The French authorities nevertheless indicate that it is very difficult to justify precisely the rates of allocations which are acceptable for these operations on account of the technical difficulty of assessing a ‘normal’ level of provisioning for such specific risks.
Francoski organi kljub vsemu navajajo, da je stopnje dodeljenih sredstev, ki so dopustne za te zavarovalne posle, zelo težko natančno utemeljiti zaradi tehničnih težav pri oceni „normalne“ višine rezervacij za tako posebna tveganja.
The French authorities nevertheless specify that the ceilings for deductibility of the allocations to the provisions have been fixed in consultation with the profession.
Francoski organi vseeno pojasnjujejo, da so bile zgornje meje možnosti odbitka sredstev, dodeljenih za rezervacije, določene v dogovoru s stroko.
As regards the compatibility of the aid in relation to Article 107(2)(a) TFEU, France maintains that the three conditions of this provision are duly met.
Kar zadeva združljivost pomoči glede na člen 107(2)(a) PDEU, Francija trdi, da so izpolnjeni vsi trije pogoji iz te določbe.
As regards the social character of the aid, it states that the group policies negotiated under sectoral agreements ensure a high degree of mutualisation of the risks and a lower level of premiums than on the individual policies market, whilst enabling employed workers and their families to have access to a high level of cover.
Glede socialne narave pomoči pojasnjuje, da kolektivna zavarovanja, dosežena s pogajanji v okviru panožnih sporazumov, zagotavljajo visoko stopnjo razpršitve tveganj in nižje premije kot na trgu individualnih zavarovanj, s čimer se zaposlenim in njihovim družinam omogočijo visoka jamstva.
In response to the Commission’s argument that the social character of the measure is not clearly established at the time insurance policies are taken out, France points out that the granting of aid before the insured event occurs is the only means of attaining the social objective pursued.
Francija v odgovor na trditev Komisije, da socialna narava ukrepa z vidika sklenitve zavarovanja ni popolnoma dokazana, navaja, da je dodelitev pomoči pred nastankom tveganja edini način za dosego zastavljenega socialnega cilja.
Concerning passing the aid on to the end consumer, France firstly draws a distinction between sectoral collective agreements and company agreements.
Kar zadeva prenos pomoči na končnega potrošnika, Francija najprej vzpostavi razlikovanje med kolektivnimi panožnimi sporazumi in podjetniškimi sporazumi.
Although the first group can in fact be characterised by the predominance of provident societies, this market will be the subject of new dynamism and other insurance operators will henceforth take an interest in this market.
Čeprav je dejansko mogoče, da pri prvi skupini prevladujejo ustanove dodatne socialne varnosti, naj bi bil ta trg v ponovnem vzponu in naj bi bil odslej privlačen tudi za druge akterje iz zavarovalništva.
Competition between provident societies will in any case be real and will already enable maximum passing on in favour of the insured person to be ensured.
Med ustanovami dodatne socialne varnosti naj bi vsekakor obstajala dejanska konkurenca, ki naj bi že zdaj zagotavljala kar največji posredni učinek ugodnosti na zavarovanca.
As for the second group (company agreements), there is very strong competition between agreements and no discernible monopoly situation in favour of provident societies.
Pri drugi skupini (podjetniški sporazumi) obstaja zelo močna konkurenca med sporazumi, zato ni mogoče ugotoviti monopolnega položaja ustanov dodatne socialne varnosti.
According to the French authorities, the same reasoning can be applied when reduction or moderation of rates is undertaken in favour of the undertaking.
Kot navajajo francoski organi, je mogoče enako sklepati, kadar znižanje premij ali njihovo neznatno zvišanje poteka v korist podjetja.
The contribution of the employer to financing the cover corresponds to a salary supplement for the employee/insured person and therefore to an advantage for the latter.
Udeležba delodajalca pri financiranju jamstva namreč pomeni dodatno plačilo zaposlenemu/zavarovancu in torej zanj pomeni ugodnost.
Concerning the existence of de facto discrimination in favour of provident societies, France states that the measure deals in an egalitarian fashion with all operators, whatever their status.
Kar zadeva obstoj dejanske diskriminacije v korist ustanov dodatne socialne varnosti, Francija pojasnjuje, da so v okviru ukrepa vsi izvajalci obravnavani enako ne glede na njihov status.
The personal protection market is not therefore in a monopoly situation in favour of provident societies and is already characterised by strong competition between the principal operators.
Na trgu dodatne socialne varnosti naj ustanove dodatne socialne varnosti ne bi imele monopolnega položaja, temveč naj bi bila zanj že zdaj značilna velika konkurenca med glavnimi akterji.
France also recalls that the choice of insurer (designation procedure) is the responsibility of the employer and the staff representatives.
Francija še opozarja, da za izbiro zavarovalnice (postopek imenovanja) odgovarjajo delodajalec in predstavniki zaposlenih.
The transparency and tendering procedure for this process is ensured under the usual conditions of a market open to competition.
Preglednost in zbiranje ponudb za ta postopek naj bi bila zagotovljena v običajnih razmerah na trgu, odprtem za konkurenco.
The tendering procedure is undertaken by invitation to tender to several insurers on the basis of specifications drawn up by the social partners.
Zbiranje ponudb naj bi se izvedlo z javnim razpisom za več zavarovalnic na podlagi razpisne dokumentacije, ki jo pripravijo socialni partnerji.
France considers, moreover, that the measure assessed could in any case be considered aid to facilitate the development of certain economic activities which does not adversely affect trading conditions to an extent contrary to the common interest in accordance with Article 107(3)(c) TFEU.
Francija še meni, da je mogoče ocenjevani ukrep v vsakem primeru obravnavati kot pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti in da ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi v skladu s členom 107(3)(c) PDEU.
The proven social objective of the measure is indicative of the importance of the development of the personal protection market in the future.
Dokazani socialni cilj ukrepa naj bi pokazal, kako je razvoj trga dodatne socialne varnosti pomemben za prihodnost.
According to the French authorities, the development of personal protection policies including a designation procedure aims to develop the introduction of supplementary social protection schemes which are more favourable and offer greater protection to employees, while promoting social dialogue and worker participation.
Kot navajajo francoski organi, je namen oblikovanja polic za dodatno socialno varnost, ki vključujejo postopek imenovanja, omogočiti uvedbo ugodnejših dopolnilnih sistemov socialne zaščite, ki bodo za zaposlene ugodnejši in jim bodo zagotavljali večjo zaščito, ter hkrati spodbujati socialni dialog in udeležbo delavcev.
Finally, France adds that the supplementary insurance benefits in the personal protection field under the designation procedure can be considered to constitute a service of general economic interest within the meaning of Article 106(2) TFEU, in particular where affiliation to the benefit scheme is obligatory and it is managed under a joint framework.
Nazadnje Francija še dodaja, 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 collective agreement providing for cover and designating the insurer can be made compulsory for all employees, former employees and dependants according to an extension procedure (Articles L 911-3 and 911-4 of the Social Security Code) by decree of the competent minister.
Kolektivna pogodba, ki določa jamstva in imenuje zavarovatelja, lahko s postopkom razširitve na podlagi odloka pristojnega ministra postane zavezujoča za vse zaposlene, nekdanje zaposlene in njihove pravne naslednike (člena L 911-3 in 911-4 zakonika o socialni varnosti).
It is this decree which should be considered the act by which a Member State assigns public service obligations to an undertaking.
Ta odlok naj bi bilo treba šteti za akt, s katerim država članica izpolnjevanje obveznosti javne službe naloži podjetju.
France accepts that the amount of compensation (tax saving) for the service of general economic interest does not comply with the conditions laid down by the Community framework for State aid in the form of public service compensation [25].
Francija priznava, da znesek nadomestila (davčni prihranek) za storitev splošnega gospodarskega pomena ne izpolnjuje pogojev, ki jih nalaga Okvir Skupnosti za državne pomoči v obliki nadomestila za javne storitve [25].