natgillin/translations-raw huggingface dataset:
Poland provided detailed information on the sale of PZL Dębica’s assets thanks to which the company managed to reduce its debt to the Social Security Office by about PLN 7 million between 2004 and 2008 (see Table 5).
Poljska je predložila podrobne informacije o prodaji sredstev PZL Dębica, s katero je podjetje med letoma 2004 in 2008 uspelo zmanjšati dolg uradu za socialno varnost za približno 7 milijonov PLN (glej preglednico 5).
Poland explained that PZL Dębica intended to continue selling its assets; however, since 2009, as a result of the economic crisis, it has not been able to find a buyer prepared to offer a market price.
Poljska je pojasnila, da je podjetje PZL Dębica nameravalo nadaljevati s prodajo sredstev, toda podjetje po letu 2009 zaradi gospodarske krize ni moglo najti kupca, ki bi bil pripravljen ponuditi tržno ceno.
Thirdly, Poland submitted evidence from that time indicating that in 2006 the Social Security Office had considered filing for PZL Dębica’s bankruptcy.
Tretjič, Poljska je predložila dokaze od takrat, ki kažejo, da je urad za socialno varnost leta 2006 razmišljal o vložitvi predloga za stečajni postopek zoper PZL Dębica.
Poland provided a letter dated 20 November 2006 in which the Social Security Office informed the company of its intention to file for PZL Dębica’s bankruptcy.
Poljska je predložila dopis z dne 20. novembra 2006, v katerem je urad za socialno varstvo obvestil podjetje, da namerava vložiti predlog za stečajni postopek proti PZL Dębica.
In reply, on 12 December 2006, PZL Dębica provided the Social Security Office with details of the first restructuring plan, its financial situation and future prospects, indicating inter alia that in 2006 the company would record a profit for the first time.
Podjetje PZL Dębica je 12. decembra 2006 v odgovor uradu za socialno varnost posredovalo podrobnosti o prvem načrtu prestrukturiranja, svojem finančnem stanju in prihodnjih možnostih, ki so med drugim nakazovale, da bo podjetje leta 2006 prvič izkazalo dobiček.
PZL Dębica asked the Social Security Office to refrain from filing for bankruptcy and not to seize any more of its assets, which, it argued, hampered the ongoing restructuring process.
Podjetje PZL Dębica je pozvalo urad za socialno varnost, naj ne vloži predloga za stečajni postopek in ne zapleni več sredstev podjetja, saj to po njegovem mnenju ovira sedanji proces prestrukturiranja.
In its reply of 16 January 2007 the Social Security Office informed PZL Dębica that it had decided not to file for bankruptcy but would continue with the seizure and sale of the company’s assets.
Urad za socialno varnost je v svojem odgovoru z dne 16. januarja 2007 obvestil PZL Dębica, da ne bo vložil predloga za stečajni postopek, vendar bo nadaljeval z zaplembo in prodajo sredstev podjetja.
Lastly, Poland explained that the PLN 9 million recovered by the Social Security Office in 2003-12 included voluntary repayments by the company, made possible by the profits generated since 2006 and the capital injected by a private investor in 2010.
Nazadnje je Poljska pojasnila, da znesek 9 milijonov PLN, ki ga je izterjal urad za socialno varnost v obdobju 2003–2012, vključuje prostovoljna odplačila podjetja, ki so bila mogoča zaradi dobička, ustvarjenega po letu 2006, in kapitalskega vložka zasebnega vlagatelja iz leta 2010.
Sale of PZL Dębica’s assets
Prodaja premoženja PZL Dębica
Plot No
Parcela št.
Asset type
Vrsta premoženja
Sale price (PLN)
Prodajna cena (PLN)
galvanising line
linija za galvanizacijo
undeveloped plot
nepozidana parcela
compressor building
objekt za kompresorje
developed plot
pozidana parcela
industrial building
industrijski objekt
developed and undeveloped plots, road
pozidane in nepozidane parcele, cesta
warehouse
skladišče
undeveloped plots
nepozidane parcele
In October 2011, following the withdrawal of some of the notified measures i.e. the capital injection and preferential loan, Poland informed the Commission of its assessment that the deferral of social security debt (see recital (15)c) as part of the notified restructuring plan) passed the private creditor test and therefore did not constitute state aid.
Poljska je oktobra 2011 po umiku nekaterih priglašenih ukrepov, tj. kapitalskega vložka in preferenčnega posojila, obvestila Komisijo o svoji oceni, da odlog dolga iz naslova socialnega varstva (glej uvodno izjavo 15(c) kot del priglašenega načrta prestrukturiranja) izpolnjuje merilo zasebnega upnika in zato ni državna pomoč.
For that purpose, a study was commissioned by PZL Dębica in 2011 from ‘Consulting’, an independent company based in Katowice.
Podjetje PZL Dębica je zato leta 2011 naročilo študijo pri neodvisnem podjetju Consulting iz Katovic.
The report presented an analysis of the private creditor test based on a comparison between the following two scenarios:
Poročilo je vsebovalo analizo merila zasebnega upnika na podlagi primerjave med naslednjima scenarijema:
Option 1 – enforcement of all financial claims by the Social Security Office.
Možnost 1 – urad za socialno varnost izvrši vse finančne terjatve.
According to the study this would oblige PZL Dębica to file for bankruptcy.
Glede na študijo bi podjetje PZL Dębica v tem primeru moralo vložiti predlog za stečajni postopek.
In this scenario, the Social Security Office would recover between 60 % and 70 % in 3 to 4 years.
Urad za socialno varnost bi v tem primeru izterjal med 60 % in 70 % dolga v 3 do 4 letih.
Option 2 - settlement of debt to the Social Security Office by deferring the total amount owed.
Možnost 2 – poravnava dolga uradu za socialno varnost z odlogom skupnega dolgovanega zneska.
In that scenario, the Social Security Office would receive the full amount owed plus a deferral fee of PLN 1,6 million in 96 instalments.
Urad za socialno varnost bi v navedenem primeru prejel celoten dolgovani znesek, povečan za pristojbino za odlog v višini 1,6 milijona PLN, v 96 obrokih.
In addition, the Social Security Office would receive PLN 2 million per year in current payments by virtue of the company’s continuing operations.
Poleg tega bi prejemal 2 milijona PLN na leto v obliki tekočih plačil zaradi neprekinjenega poslovanja podjetja.
In August 2012 Poland informed the Commission that a debt deferral agreement based on the private creditor test had been concluded between PZL Dębica and the Social Security Office on 1 March 2012.
Poljska je avgusta 2012 obvestila Komisijo, da sta PZL Dębica in urad za socialno varnost 1. marca 2012 sklenila sporazum o odlogu dolga na podlagi merila zasebnega upnika.
Poland explained that the Social Security Office had considered the advantages of each option with a view to maximising debt recovery.
Poljska je pojasnila, da je urad za socialno varnost proučil prednosti vsake možnosti, da bi v največji meri izterjal dolg.
The agreement covers the amount owed on that day of PLN [7-13 million], comprising debt of PLN [3,5-6,5 million] and interest of PLN [3,5-6,5 million].
Sporazum zajema znesek v višini [7-13 milijonov] PLN, ki ga je podjetje dolgovalo na navedeni dan in ki vključuje dolg v višini [3,5-6,5 milijonov] PLN in obresti v višini [3,5-6,5 milijonov] PLN.
A deferral fee of PLN [1-1,7 million] was added to that amount.
Navedenemu znesku je bila dodana pristojbina za odlog v višini [1-1,7 milijona] PLN.
The deferral provides for repayment in 96 monthly instalments, of which 9 have already been paid.
Odlog predvideva odplačilo v 96 mesečnih obrokih, od katerih jih je bilo 9 že plačanih.
Poland submitted the following comparison of the options available to the Social Security Office in 2012 (Table 6).
Poljska je predložila naslednjo primerjavo možnosti, ki so na voljo uradu za socialno varnost v letu 2012 (preglednica 6).
Comparison of recovery options for PZL Dębica’s debt to the Social Security Office (in PLN)
Primerjava možnosti za izterjavo dolga PZL Dębica uradu za socialno varnost (v PLN)
Option 1 - deferral
Možnost 1 – odlog
Option 2 - liquidation
Možnost 2 – likvidacija
Proportion of debt settled
Delež poravnanega dolga
[7-13 million]
[7-13 milijonov]
[4-8 million]
[4-8 milijonov]
(principal + interest)
(glavnica + obresti)
between 60 % and 70 %
med 60 % in 70 %
Additional amounts
Dodatni zneski
[1-1,7 million]
[1-1,7 milijona]
deferral fee
pristojbina za odlog
No interest from the time of liquidation
ni obresti po likvidaciji
Current payments until the debt has been recovered in full
Tekoča plačila do trenutka, ko je dolg v celoti izterjan
15,2 million
15,2 milijona
Total amount received
Skupni prejeti znesek
[23,2 – 29,9 million]
[23,2 - 29,9 milijona]
[6,9 – 10,9 million]
[6,9 - 10,9 milijona]
Earlier recovery possible if additional mortgaged assets sold at the market price before 2020
možnost predhodne izterjave, če bodo dodatna sredstva pod hipoteko prodana po tržni ceni pred 2020
Poland has pointed out that the Social Security Office still holds a mortgage on the company’s assets worth a total of PLN 6243002,55.
Poljska je poudarila, da ima urad za socialno varnost še vedno hipoteko na sredstva podjetja v skupni vrednosti 6243002,55 PLN.
Under the agreement, any sale of assets automatically decreases the deferred amount, thereby enabling repayment to be made more quickly than in the 96 months provided for.
Vsaka prodaja sredstev v skladu s sporazumom samodejno zmanjša odloženi znesek, zato pa se dolg lahko odplača prej kot v predvidenih 96 mesecih.
Debt to the Office of the Marshall
Dolg maršalovemu uradu
According to Article 107(1) of the Treaty, state aid is aid awarded 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 in so far as it affects trade between Member States.
V skladu s členom 107(1) Pogodbe je državna pomoč 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, če prizadene trgovino med državami članicami.
The conditions laid down in Article 107(1) of the Treaty are cumulative and therefore for a measure to be qualified as state aid all the conditions must be fulfilled.
Pogoji iz člena 107(1) Pogodbe so kumulativni, zato morajo biti izpolnjeni vsi pogoji, da se lahko ukrep šteje za državno pomoč.
On the basis of the opening decision, the Commission will assess the following measures:
Komisija bo na podlagi sklepa o začetku postopka ocenila naslednje ukrepe:
the withdrawn measures;
umaknjene ukrepe;
the pre-accession measures;
predpristopne ukrepe;
the debts settled by PZL Dębica;
dolgove, ki jih je poravnalo podjetje PZL Dębica;
the measures awarded after Poland’s accession to the EU:
ukrepe, dodeljene po pristopu Poljske k EU:
de minimis aid;
pomoč de minimis;
deferral of debt to the Social Security Office.
odlog dolga uradu za socialno varnost.
The withdrawn measures
Umaknjeni ukrepi
According to Article 8 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the Treaty [15], a Member State may withdraw the notification after the opening of the formal investigation procedure in due time before the Commission has taken a decision on the aid character of the notified measure and the procedure is closed accordingly.
V skladu s členom 8 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [15] država članica lahko pravočasno umakne uradno priglasitev po začetku formalnega postopka preiskave, preden Komisija sprejme odločbo o značaju pomoči priglašenega ukrepa in preden se postopek ustrezno zaključi.
The Polish authorities have withdrawn two of the measures to be implemented under the second restructuring plan, namely a capital injection and a preferential loan totalling PLN 10,5 million (see recitals (15)a) and (15)b)).
Poljski organi so umaknili ukrepa, ki naj bi se izvedla na podlagi drugega načrta prestrukturiranja, in sicer kapitalski vložek in preferenčno posojilo v skupni vrednosti 10,5 milijona PLN (glej uvodni izjavi 15(a) in 15(b)).
Thus, pursuant to Article 8 of Council Regulation (EC) No 659/1999, the Commission’s investigation into these measures must be closed.
Zato mora Komisija v skladu s členom 8 Uredbe Sveta (ES) št. 659/1999 zaključiti preiskavo teh ukrepov.
The pre-accession measures
Predpristopni ukrepi
The aid measures that were awarded before and are not applicable after the accession of Poland to the EU cannot be examined by the Commission, either under the procedures laid down in Article 108 of the Treaty or under the interim mechanism.
Komisija ukrepov pomoči, ki so bili dodeljeni pred pristopom Poljske k EU in po njem ne veljajo več, ne more proučiti niti v skladu s postopki iz člena 108 Pogodbe niti v skladu s postopkom začasnega mehanizma.
That mechanism neither requires nor empowers the Commission to review aid measures which are not applicable after accession.
Navedeni mehanizem od Komisije ne zahteva, da prouči ukrepe pomoči, ki po pristopu ne veljajo, in je za to niti ne pooblašča.
Aid awarded by Poland is deemed to have been awarded before accession if the competent authority adopted a legally binding deed before 1 May 2004 by which it undertook to award the aid.
Za pomoč, ki jo je dodelila Poljska, se šteje, da je bila dodeljena pred pristopom, če je pristojni organ pred 1. majem 2004 sprejel pravno zavezujočo listino, s katero se je zavezal, da bo dodelil pomoč.
Individual aid is not applicable after accession if the precise economic exposure of the state was known when the aid was awarded.
Posamezna pomoč se ne uporablja po pristopu, če je bila ob dodelitvi pomoči znana natančna gospodarska izpostavljenost države.
If, on the other hand, the measures were awarded after accession, they would constitute new aid and their compatibility would be assessed by the Commission under the procedure laid down in Article 108 of the Treaty.
Če pa bi se ukrepi dodelili po pristopu, bi se šteli za novo pomoč in bi Komisija njihovo združljivost proučila po postopku iz člena 108 Pogodbe.
In addition to two measures referred to in the opening decision as pre-accession measures (see recitals (12)a) and (12)b)) Poland claims that a write-off decision issued by the local Tax Office in 2003 covering an amount of PLN 914522,15 should also be treated as pre-accession aid.
Poleg dveh ukrepov, ki sta navedena v sklepu o začetku postopka kot predpristopna ukrepa (glej uvodni izjavi 12(a) in 12(b)), Poljska trdi, da bi moral biti sklep o odpisu, ki ga je izdal lokalni davčni urad in se nanaša na znesek 914522,15 PLN, prav tako obravnavan kot predpristopna pomoč.
Write-off by Dębica Tax Office
Odpis davčnega urada Dębice
Responding to the concerns raised by the Commission in the opening decision in connection with the fact that no aid award document had been provided, Poland supplied an aid award document dated 20 October 2003 and clarified the mechanism for awarding aid under the 2002 Act (see recital (30)).
Poljska je v odziv na pomisleke, ki jih je Komisija izrazila v sklepu o začetku postopka v zvezi z dejstvom, da dokazilo o dodelitvi pomoči ni bilo predloženo, posredovala dokazilo o dodelitvi pomoči z dne 20. oktobra 2003 in pojasnila mehanizem dodeljevanja pomoči na podlagi zakona iz leta 2002 (glej uvodno izjavo 30).
The Polish authorities have provided the Commission with an analysis of Polish law indicating that the restructuring decision of 2003 constitutes a legally binding document on the basis of which the Tax Office is obliged to write off tax arrears.
Poljski organi so Komisiji predložili analizo poljske zakonodaje, ki kaže, da je sklep o prestrukturiranju iz leta 2003 pravno zavezujoč dokument, na podlagi katerega mora davčni urad odpisati davčne dolgove.
A number of objectively verifiable conditions were attached to the restructuring decision (see recital (28)).
Sklepu o prestrukturiranju je bilo priloženih več objektivno preverljivih pogojev (glej uvodno izjavo 28).
The Polish authorities have confirmed that PZL Dębica complies with those conditions.
Poljski organi so potrdili, da PZL Dębica izpolnjuje navedene pogoje.
In the absence of any indication to the contrary, the Commission therefore considers that the write-off was granted before Poland acceded to the EU.
Ker ni dokazov o nasprotnem, Komisija meni, da je bil odpis odobren pred pristopom Poljske k EU.
The debts settled by PZL Dębica
Dolgovi, ki jih je poravnalo podjetje PZL Dębica
In the course of the investigation Poland informed the Commission that PZL Dębica had settled the following debts:
Poljska je med preiskavo obvestila Komisijo, da je podjetje PZL Dębica poravnalo naslednje dolgove:
a debt to Dębica City Council with a nominal value of PLN 1116788,60, plus interest of PLN 592669,80, settled on 31 May 2004;
dolg mestnemu svetu Dębice z nominalno vrednostjo 1116788,60 PLN, povečan za obresti v višini 592669,80 PLN, je bil poravnan 31. maja 2004;
a debt to the local Office of the Marshall with a nominal value of PLN 61104,97, plus interest of PLN 103566,29, settled on 14 August 2012.
dolg lokalnemu maršalovemu uradu z nominalno vrednostjo 61104,97 PLN, povečan za obresti v višini 103566,29 PLN, je bil poravnan 14. avgusta 2012.
Poland provided confirmation that these debts had been settled.
Poljska je potrdila, da so bili navedeni dolgovi poravnani.
Debt to Dębica City Council settled on 31 May 2004
Dolg mestnemu svetu Dębice, poravnan 31. maja 2004
Poland informed the Commission that as part of restructuring negotiations with public creditors which led to the first restructuring plan being updated in October 2003, PZL Dębica had asked Dębica City Council to include in the restructuring plan an amount of PLN 1116788,60 which it owed to the Council.
Poljska je Komisijo obvestila, da je podjetje PZL Dębica v okviru pogajanj z javnimi upniki v zvezi s prestrukturiranjem, ki so privedla do dopolnitve prvega načrta prestrukturiranja v oktobru 2003, prosilo mestni svet Dębice, naj v načrt prestrukturiranja vključi znesek1116788,60 PLN, ki mu ga je dolgovalo podjetje.
Dębica City Council refused and the company managed to settle the debt on 31 May 2004, one month after Poland acceded to the European Union.
Mestni svet je prošnjo zavrnil, podjetje pa je dolg poravnalo 31. maja 2004, en mesec po pristopu Poljske k Evropski uniji.
The Commission notes that the debt had been subject to compound interest at a high rate ranging from 44 % to 13,5 % (see Table 3).
Komisija ugotavlja, da so se za dolg obračunavale visoke obrestne obresti v višini od 44 % do 13,5 % (glej preglednico 3).
The accumulated interest settled by PZL Dębica on 31 May 2004 amounted to PLN 592669,80.
Skupne obresti, ki jih je podjetje PZL Dębica poravnalo 31. maja 2004, so znašale 592669,80 PLN.
The recovery rate that would have been applied by the Commission to aid made available unlawfully to a company in Poland between 1 and 31 May 2004 was 7,62 % [16].
Komisija bi za pomoč, ki je bila podjetju na Poljskem nezakonito dodeljena med 1. in 31. majem 2004, uporabila 7,62-odstotno obrestno mero za vračilo [16].
That is a much lower rate than the interest rate applied to the debt by Poland.
Navedena obrestna mera je precej nižja od tiste, ki jo je za dolg uporabila Poljska.
On the basis that the debt was repaid in full and the interest rate of 13,5 % applied to the debt between 1 and 31 May 2004 was much higher than the recovery rate of 7,62 % applied by the Commission, the Commission concluded that recovery was completed in accordance with the Notice from the Commission ‘Towards an effective implementation of Commission decisions ordering Member States to recover unlawful and incompatible state aid’ [17] (‘the recovery notice’).
Komisija je na podlagi dejstev, da je bil dolg odplačan v celoti in da je 13,5-odstotna obrestna mera, ki se je zaračunavala za dolg med 1. in 31. majem 2004, precej višja od 7,62-odstotne obrestne mere za vračilo, ki bi jo uporabila Komisija, sklenila, da je bil dolg povrnjen v skladu z Obvestilom Komisije „Za učinkovito izvajanje odločb Komisije, ki od držav članic zahtevajo dosego vračila nezakonite in nezdružljive državne pomoči“ [17] (v nadaljnjem besedilu: obvestilo o vračilu).
The amount of interest actually repaid exceeds the amount of interest that would have had to be repaid in the event of a negative decision, calculated according to Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty [18].
Znesek dejansko plačanih obresti presega znesek obresti, ki bi se moral plačati v primeru negativne odločbe in bi se izračunal v skladu z Uredbo Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [18].
The Commission therefore simply takes note of the settlement of the debt, without prejudice to the classification of this measure in the future for the application of the one-time-last-time principle.
Komisija se zato zgolj seznani s poravnavo dolga in ne posega v prihodnje opredelitve tega ukrepa za uporabo načela enkratne pomoči.
Debt to the local Office of the Marshall settled on 14 August 2012
Dolg lokalnemu maršalovemu uradu, poravnan 14. avgusta 2012
The Commission notes that the local Office of the Marshall decided in 2007 to write off the debt, which was therefore included in the second restructuring plan.
Komisija ugotavlja, da se je lokalni maršalov urad leta 2007 odločil odpisati dolg, ki je bil zato vključen v drugi načrt prestrukturiranja.
The restructuring plan was notified to the Commission.
Načrt za prestrukturiranje je bil priglašen Komisiji.
At the same time, the Commission notes that the debt was subject to compound interest at a rate ranging from 46 % to 10 % (see Table 3).
Komisija hkrati ugotavlja, da so se za dolg obračunavale visoke obrestne obresti v višini od 46 % do 10 % (glej preglednico 3).
The total interest settled by PZL Dębica on 14 August 2012 amounted to PLN 103566,29, nearly double the amount of the original debt of PLN 61104,97.
Skupne obresti, ki jih je podjetje PZL Dębica poravnalo 14. avgusta 2012, so znašale 103566,29 PLN, kar je skoraj dvakrat višji znesek od prvotnega dolga v višini 61104,97 PLN.
The Commission considers that a de facto deferral took place between 1999 (when the first part of the debt was incurred) and 2012 (when the debt was repaid) and that the local Office of the Marshall thereby conferred an advantage on the company, already in serious financial difficulty, by mitigating the burden associated with normal business activities, which includes repayment of debts to public authorities.
Komisija meni, da je do dejanskega odloga prišlo med letoma 1999 (ko je nastal prvi del dolga) in 2012 (ko je bil dolg odplačan) ter da je lokalni maršalov urad s tem zagotovil prednost podjetju, ki je bilo že v resnih finančnih težavah, saj je zmanjšal breme v zvezi z običajnim poslovanjem, ki vključuje odplačilo dolgov javnim organom.
The recovery rate that would have been applied by the Commission to aid unlawfully made available to a company in Poland after Poland’s accession to the EU until settlement of the debt was between 5,26 % and 7,62 % [19].
Obrestna mera za vračilo, ki bi jo Komisija do poravnave dolga uporabila za pomoč, ki je bila podjetju na Poljskem nezakonito dodeljena po pristopu Poljske k EU, je znašala 5,26 %–7,62 % [19].
That is a much lower rate than the interest rate actually applied to the debt by Poland.
Ta obrestna mera je precej nižja od tiste, ki jo je Poljska dejansko uporabila za dolg.