natgillin/translations-raw huggingface dataset:
In determining whether a measure constitutes State aid within the meaning of Article 107(1) of the Treaty, the Commission has to apply the following criteria: the measure must be imputed to the State and use State resources, it must confer an advantage on certain undertakings or certain sectors which distorts competition and it must affect trade between Member States.
Pri ugotavljanju, ali ukrep pomeni državno pomoč v smislu člena 107(1) Pogodbe, mora Komisija uporabiti naslednja merila: ukrep mora biti pripisan državi in uporabljati državna sredstva, dajati mora prednost posameznim podjetjem ali posameznim sektorjem, kar izkrivlja konkurenco, in vplivati na trgovino med državami članicami.
Article 107(1) of the Treaty is concerned with aid granted by a Member State or through State resources.
Člen 107(1) Pogodbe se nanaša na pomoč, ki jo dodeli država članica ali je dodeljena iz državnih sredstev.
In other words, the measures in question must appear as the result of behaviour attributable to the State or must involve State resources.
Z drugimi besedami, zadevni ukrepi morajo biti rezultat ravnanja, ki se lahko pripiše državi, ali morajo vključevati državna sredstva.
As regards the pension relief, the United Kingdom’s taking over of certain of RMG’s accrued pensions liabilities is financed by State resources and is imputable to the State: the United Kingdom will set up a new statutory pension scheme which will be a liability of the UK Government and to which certain part of the accrued liabilities held by the RMPP will be transferred.
Kar zadeva odpravo pokojninskega primanjkljaja, se nekatere nastale pokojninske obveznosti, ki jih je Združeno kraljestvo prevzelo od RMG, financirajo iz državnih sredstev, zato jih je mogoče pripisati državi: Združeno kraljestvo bo vzpostavilo novo zakonsko pokojninsko shemo, ki bo v pristojnosti vlade Združenega kraljestva in na katero se bo prenesel določen del nastalih obveznosti iz sheme RMPP.
Concerning the debt reduction measures, those are clearly financed from State resources and imputable to the State: the United Kingdom will write off the debt from the outstanding loans that RMG currently owes to it.
Kar zadeva ukrepe za zmanjšanje dolga, je očitno, da se financirajo iz državnih sredstev in jih je mogoče pripisati državi: Združeno kraljestvo bo odpisalo dolg od neodplačanih posojil, ki mu jih skupina RMG trenutno dolguje.
In order to ascertain whether the measures under scrutiny contain elements of State aid, it needs to be determined whether they confer an economic advantage on RMG in that they allow it to avoid costs that would normally have had to be borne by its own financial resources and have thus prevented market forces from producing their normal effect [22].
Da bi presodili, ali zadevni ukrepi vsebujejo sestavine državne pomoči, je treba ugotoviti, ali ti ukrepi dajejo skupini RMG gospodarsko prednost s tem, da ji omogočajo izogibanje plačevanju stroškov, ki bi navadno morali bremeniti lastna finančna sredstva podjetja, in ali so tako preprečili, da bi prisotne tržne sile prišle do polnega izraza. [22]
In this respect, it should also be borne in mind that several of the Court of Justice’s rulings contradict the theory that compensation for a structural disadvantage exempts a measure from being qualified as aid.
V zvezi s tem je treba tudi upoštevati, da je več odločitev Sodišča v nasprotju s teorijo, da se ukrep, ki vključuje izravnavo strukturno slabšega položaja, ne šteje za pomoč.
The Court of Justice has constantly held that the existence of aid is to be assessed in relation to the effects and not in relation to the causes or objectives of State intervention [23].
Sodišče je stalno navajalo, da je treba obstoj pomoči presojati z vidika učinkov in ne razlogov za državne ukrepe ali njihovih ciljev [23].
The Court of Justice has also held that the concept of aid includes advantages granted by public authorities which, in various forms, reduce the charges which are normally included in the budget of an undertaking [24].
Sodišče je tudi trdilo, da pojem pomoči zajema prednosti, ki so jih odobrili javni organi in ki v različnih oblikah zmanjšujejo stroške, ki običajno bremenijo proračun podjetja.
The Court of Justice has also clearly stated that the costs linked to remuneration of employees naturally place a burden on the budgets of undertakings, irrespective of whether or not those costs stem from legal obligations or collective agreements [25].
Sodišče je tudi jasno navedlo, da stroški, povezani s plačami zaposlenih, po definiciji bremenijo podjetja, ne glede na to, ali ti stroški izhajajo iz zakonskih obveznosti ali kolektivnih pogodb [25].
In that context, the Court of Justice has considered that the fact that State measures aim to compensate for additional costs cannot constitute grounds for disqualifying them from the definition of aid [26].
V zvezi s tem je Sodišče menilo, da državni ukrepi ne morejo biti izvzeti iz opredelitve pomoči, ker je njihov namen izravnati dodatne stroške [26].
The Commission takes the view that the liabilities a company bears under employment legislation or collective agreements with trade unions, such as pension costs, are part of the normal costs of a business which a firm has to meet from its own resources [27].
Komisija meni, da so obveznosti, ki jih mora podjetje izpolniti na podlagi delovne zakonodaje ali kolektivnih pogodb, sklenjenih s sindikati, na primer stroški pokojnin, del rednih stroškov pri poslovanju nekega podjetja, ki jih mora podjetje financirati iz lastnih sredstev.
Those costs are inherent to the economic activity of the undertaking [28].
Ti stroški so neločljivo povezani z gospodarsko dejavnostjo podjetja.
It does not matter in that regard whether the undertaking bears the pension costs by directly financing the pensions of its former staff or by paying contributions to a pension fund, which in turn uses the collected contributions to finance the pensions of the companies’ employees.
Pri tem ni pomembno, ali podjetje krije stroške pokojnin z neposrednim financiranjem pokojnin svojih nekdanjih zaposlenih ali z vplačevanjem prispevkov v pokojninski sklad, pri čemer se zbrani prispevki uporabijo za financiranje pokojnin zaposlenih v podjetju.
The decisive element is that, in one way or another, undertakings bear the full costs for pensions.
Odločilno je, da podjetja na tak ali drugačen način nosijo celotne stroške pokojnin.
As regards the pension relief, the Commission observes that it will provide a financial advantage to RMG, given the effects on RMG of the deficit in the RMPP, and the obligations RMG has towards the RMPP under UK pensions law.
Glede odprave pokojninskega primanjkljaja Komisija ugotavlja, da bo to skupini RMG zagotovilo finančno prednost glede na učinke, ki jih ima primanjkljaj v shemi RMPP na skupino RMG, in obveznosti, ki jih mora skupina RMG izpolnjevati v odnosu do RMPP na podlagi pokojninske zakonodaje Združenega kraljestva.
These obligations include the payment of contributions, in particular to address the deficit, and are reflected in the fact that the deficit is recorded on RMG’s balance sheet as required by rule 19 of the International Accounting Standards (hereinafter referred to as IAS).
Te obveznosti vključujejo plačilo prispevkov, zlasti za odpravo primanjkljaja, in se odražajo v dejstvu, da je primanjkljaj zabeležen na bilanci stanja RMG, kot zahteva pravilo 19 mednarodnih računovodskih standardov (v nadaljnjem besedilu: MRS).
Therefore, the Commission finds that the taking over of certain accrued pensions liabilities by the United Kingdom will relieve RMG of financial obligations that the undertaking would normally have had to bear and thus prevent market forces from producing their normal effect.
Zato Komisija meni, da bo prevzem nekaterih nastalih pokojninskih obveznosti s strani Združenega kraljestva skupino RMG razbremenil finančnih obveznosti, ki bi jo sicer bremenile, in s tem preprečil, da bi prisotne tržne sile prišle do polnega izraza.
Furthermore, the Commission observes that the pension relief not only confers an advantage on RMG, but also on its subsidiary POL as it relieves the latter of the obligation under the secondment arrangements with RMG to contribute to the pension deficit.
Poleg tega Komisija ugotavlja, da odprava pokojninskega primanjkljaja ne zagotavlja prednosti le skupini RMG, temveč tudi njeni hčerinski družbi POL, saj jo s tem razbremeni obveznosti, da na podlagi sporazumov o premestitvi, sklenjenih s skupino RMG, prispeva k pokojninskemu primanjkljaju.
GLS on the other hand is not considered to be a beneficiary of the pension relief in view of the fact that its employees are not part of the RMPP, and its pension system has no connection whatsoever to the RMPP.
Po drugi strani pa se šteje, da družba GLS ni upravičena do pokojninske pomoči glede na to, da njeni zaposleni niso vključeni v shemo RMPP, njen pokojninski sistem pa nima nobene povezave s shemo RMPP.
The Commission also notes that arguments intended to demonstrate that the pension costs borne by RMG are higher than those of its competitors are irrelevant for the purpose of finding whether the pension relief constitutes a State aid.
Komisija tudi opozarja, da se argumenti, katerih namen je dokazati, da so stroški pokojnin, ki jih nosi skupina RMG, višji od stroškov njenih konkurentov, ne upoštevajo pri presoji, ali odprava pokojninskega primanjkljaja pomeni državno pomoč ali ne.
However, their comparative level can be taken into consideration in the assessment of the compatibility of the pension relief.
Kljub temu pa se njihova primerjalna raven lahko upošteva pri oceni združljivosti odprave pokojninskega primanjkljaja.
The Commission finds therefore that the pension relief provides a selective advantage to RMG and POL within the meaning of Article 107(1) of the Treaty.
Komisija torej ugotavlja, da odprava pokojninskega primanjkljaja daje selektivno prednost družbama RMG in POL v smislu člena 107(1) Pogodbe.
As regards the non-taxation of the release of the provisions made in the accounts as a result of the pension deficit, the Commission accepts the argument of the United Kingdom that this is justified because the building up of the provisions could not be deducted from tax.
Glede neobdavčitve pri sprostitvi rezervacij, oblikovanih v finančnih izkazih kot posledica pokojninskega primanjkljaja, Komisija sprejema argument Združenega kraljestva, da je to upravičeno, saj oblikovanja rezervacij ni bilo mogoče odbiti od davkov.
The pension liabilities currently in RMG’s accounts represent amounts which are as yet unpaid under the RMPP and under UK tax legislation, tax relief is only available for pension contributions where and when those pension contributions are paid.
Trenutne pokojninske obveznosti v finančnih izkazih skupine RMG so zneski, ki so še neporavnani v okviru sheme RMPP, na podlagi davčne zakonodaje Združenega kraljestva pa je davčna olajšava na voljo samo za pokojninske prispevke, kjer in ko se ti pokojninski prispevki vplačajo.
As such, RMG has not claimed tax relief for any liabilities reflected in its accounts to date.
Posledično skupina RMG ni zahtevala davčne olajšave za nobeno obveznost, izkazano v njenih finančnih izkazih do danes.
Following the transfer of those liabilities to the new scheme, RMG will no longer be responsible for funding the RMPP and therefore will not claim any tax relief.
Po prenosu teh obveznosti na novo shemo skupina RMG ne bo več pristojna za financiranje sheme RMPP, zato tudi ne bo zahtevala nobene davčne olajšave.
As RMG will not be able to claim tax relief in respect of the related pension obligations which are currently reflected in its accounts, equally, it would not expect to suffer tax on the reversal of the accounts provisioning.
Ker skupina RMG ne bo mogla zahtevati davčne olajšave za povezane pokojninske obveznosti, ki se trenutno odražajo v njenih finančnih izkazih, tudi ne pričakuje, da bo utrpela davke pri sprostitvi rezervacij v finančnih izkazih.
Therefore, the Commission finds that the tax treatment of the pension relief does not involve a selective advantage for RMG and does therefore not constitute State aid.
Komisija zato ugotavlja, da z davčnega vidika odprava pokojninskega primanjkljaja ne vključuje selektivne prednosti za skupino RMG in torej ne pomeni državne pomoči.
As regards the assessment whether the debt reduction measures provide a selective advantage, the Commission assesses this type of measures under the private creditor test [29].
Glede ocene, ali ukrepi za zmanjšanje dolga zagotavljajo selektivno prednost, Komisija to vrsto ukrepov ocenjuje v okviru preskusa zasebnega upnika.
This test asks whether a private creditor in the same situation would have acted the same way in order to maximise its chances to recover its credit.
S tem preskusom se ugotavlja, ali bi zasebni upnik v enakem položaju deloval enako, da bi povečal svoje možnosti za vračilo kredita.
The Commission observes first that the United Kingdom has not claimed that it is acting in line with the behaviour of a private creditor in relation to the debt reduction measures and therefore it has not provided the Commission with any information that would enable it to apply such test.
Prvič, Komisija ugotavlja, da Združeno kraljestvo ni navedlo, da je v zvezi z ukrepi za zmanjšanje dolga postopalo, kakor bi postopal zasebni upnik, zato Komisiji ni predložilo nobenih informacij, ki bi ji omogočile uporabo takega preskusa.
Second, the Commission is of the view that a private creditor would not have agreed to a reduction of his credit without demanding any further covenants or at least agreements on a rescheduling of the reminder of its credit with a view to maximise his chances of debt repayment after a successful restructuring.
Drugič, Komisija meni, da zasebni upnik ne bi privolil v zmanjšanje kredita, ne da bi pri tem zahteval dodatne dogovore ali vsaj sporazume o reprogramiranju preostanka kredita z namenom, da bi povečal svoje možnosti za odplačilo dolga po uspešnem prestrukturiranju.
Therefore, the Commission finds that the debt reduction measures in the restructuring plan provide a selective advantage to RMG within the meaning of Article 107(1) of the Treaty.
Zato Komisija meni, da ukrepi za zmanjševanje dolga iz načrta prestrukturiranja zagotavljajo selektivno prednost skupini RMG v smislu člena 107(1) Pogodbe.
Distortion of competition and affectation of intra-Union trade
Izkrivljanje konkurence in vpliv na trgovino znotraj Unije
When aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-Union trade, the latter must be regarded as affected by that aid.
Kadar pomoč, ki jo odobri država članica, okrepi položaj podjetja v primerjavi z drugimi konkurenčnimi podjetji v trgovini znotraj Unije, se šteje, da zadevna pomoč vpliva na trgovino.
In accordance with settled case-law [30], for a measure to distort competition and affect trade between Member States it is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
V skladu z ustaljeno sodno prakso [30] za to, da ukrep izkrivlja konkurenco in vpliva na trgovino med državami članicami, zadostuje, da prejemnik pomoči tekmuje z drugimi podjetji na trgih, ki so odprti za konkurenco.
The UK postal market was fully opened to competition in 2006, while already being open to competition before that date in certain market segments (for example delivery of parcels and delivery of bulk mail in case of postings above 4000 items and in general any postal service that was not reserved to a specific undertaking).
Poštni trg Združenega kraljestva je bil v celoti odprt za konkurenco leta 2006, medtem ko je bil v nekaterih tržnih segmentih odprt za konkurenco že prej (na primer za dostavo paketov in dostavo masovne pošte v primeru več kot 4000 pošiljk ter na splošno za katero koli poštno storitev, ki ni bila rezervirana za določeno podjetje).
In this context, it is sufficient to point out that RMG is competing with companies established in other Member States (such as Post NL or Deutsche Post) and is itself active on markets outside the United Kingdom through its express parcel subsidiary GLS.
V zvezi s tem zadostuje navedba, da skupina RMG tekmuje s podjetji, ki so ustanovljena v drugih državah članicah (na primer Post NL ali Deutsche Post) in je dejavna na trgih zunaj Združenega kraljestva prek svoje hčerinske družbe za hitro pošto GLS.
Therefore, the measures in question are liable to distort competition and affect trade between Member States.
Zadevni ukrepi torej lahko izkrivljajo konkurenco in vplivajo na trgovino med državami članicami.
Conclusion as regards the existence of aid
Sklepna ugotovitev glede obstoja pomoči
In light of the above, the Commission concludes that both the pension relief as well as the debt reduction measures in the restructuring plan constitute State aid within the meaning of Article 107(1) of the Treaty.
Glede na zgoraj navedeno Komisija sklepa, da ukrepi za odpravo pokojninskega primanjkljaja in zmanjšanje dolga iz načrta prestrukturiranja pomenijo državno pomoč v smislu člena 107(1) Pogodbe.
As the derogations provided for in Article 107(2) of the Treaty and Article 107(3)(a)(b) of the Treaty do clearly not apply, the Commission will assess to which extent the pension relief and the debt reduction measure can be found compatible with the internal market under Article 107(3)(c) of the Treaty.
Ker je očitno, da se odstopanja iz člena 107(2) Pogodbe ter člena 107(3)(a) in (b) Pogodbe ne uporabljajo, bo Komisija ocenila, v kolikšni meri je ukrep za odpravo pokojninskega primanjkljaja in zmanjšanje dolga lahko združljiv z notranjim trgom na podlagi člena 107(3)(c) Pogodbe.
The United Kingdom has not invoked Article 106(2) of the Treaty as such as justification for the compatibility of the aid granted to RMG.
Združeno kraljestvo se pri utemeljevanju združljivosti pomoči, ki je bila odobrena skupini RMG, ni sklicevalo na člen 106(2) Pogodbe.
Compatibility of the pension relief as compensation for legacy pension costs under Article 107(3)(c) of the Treaty
Združljivost odprave pokojninskega primanjkljaja kot nadomestila za pretekle stroške pokojnin na podlagi člena 107(3)(c) Pogodbe
The Commission will assess whether the pension relief can be declared compatible pursuant to Article 107(3)(c) of the Treaty, which provides that aid to facilitate the development of certain economic activities or of certain economic areas may be declared compatible with the internal market where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Komisija bo preučila, ali se lahko odprava pokojninskega primanjkljaja šteje kot združljiva v skladu s členom 107(3)(c) Pogodbe, ki določa, da se pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij lahko šteje kot združljiva z notranjim trgom, kadar taka pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi.
According to the case-law, the Commission may declare State aid compatible with the internal market if the aid contributes to the attainment of an objective of common interest [31], is necessary for the attainment of that objective [32], and does not adversely affect trading conditions to an extent contrary to the common interest (proportionality).
Na podlagi sodne prakse Komisija lahko razglasi državno pomoč za združljivo z notranjim trgom, če pomoč prispeva k doseganju cilja skupnega interesa [31], če je potrebna za doseganje tega cilja [32] in če ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi (sorazmernost).
Postal services contribute to social, economic and territorial cohesion in the Union.
Poštne storitve prispevajo k socialni, ekonomski in teritorialni koheziji v Uniji.
The gradual opening of postal services to competition, which started at Union level in 1998, has brought about increased quality, greater efficiency and better responsiveness to users.
Postopno odpiranje poštnih storitev za konkurenco, ki se je na ravni Unije začelo leta 1998, je prineslo večjo kakovost, večjo učinkovitost in boljšo odzivnost na uporabnike.
Market opening has allowed the establishment of an internal market for postal services.
Odprtje trga je omogočilo vzpostavitev notranjega trga poštnih storitev.
It therefore contributes to the objective of the establishment of the internal market set out in Article 3(3) of the Treaty on European Union.
To pa prispeva k cilju vzpostavitve notranjega trga, ki je določen v členu 3(3) Pogodbe o Evropski uniji.
However, during the process of liberalisation, the former incumbent may suffer from a competitive disadvantage because he is burdened with ‘legacy costs’, that is to say costs which come from commitments entered into prior to the beginning of market opening and which can no longer be honoured under the same conditions in a competitive market environment because the historic operator is no longer able to pass on the corresponding costs to consumers.
Vendar lahko v postopku liberalizacije nekdanji uveljavljeni tržni akter pride v konkurenčno slabši položaj, saj je obremenjen z „zgodovinskimi stroški“, tj. stroški, ki izhajajo iz obveznosti, prevzetih pred odprtjem trga, in ki jih ni več mogoče poplačati pod enakimi pogoji v konkurenčnem tržnem okolju, saj nekdanji tržni akter pripadajočih stroškov ne more več prenesti na potrošnike.
The Commission has recognised in its decision-making practice that the gradual transition from a situation of largely restricted competition to one of genuine competition at Union level must take place under acceptable economic conditions [33].
Komisija v svoji praksi sprejemanja odločitev priznava, da se mora postopni prehod iz položaja zelo omejene konkurence v položaj resnične konkurence na ravni Unije zgoditi pod sprejemljivimi ekonomskimi pogoji.
Therefore, it has accepted in a number of decisions that Member States grant State aid to relief the historic operator of a part of its ‘legacy’ pension liabilities [34].
Zato se je v številnih odločbah strinjala, da države članice dodelijo državno pomoč za razbremenitev zgodovinskega akterja dela njegovih „zgodovinskih“ pokojninskih obveznosti. [34]
In its Decision regarding the State aid granted to EDF [35], the Commission declared compatible with the common market State aid that relieved EDF of specific pension liabilities which exceeded those resulting from the general retirement arrangements and which had been defined during the monopoly period.
Komisija je v odločbi o državnih pomočeh, ki jih je Francija odobrila družbi EDF [35], za združljivo s skupnim trgom razglasila državno pomoč, ki je družbo EDF oprostila določenih pokojninskih obveznosti, ki so presegale obveznosti, ki izhajajo iz splošnih pokojninskih sistemov in so bile določene v obdobju monopola.
The Commission stated that these liabilities were not dissimilar in nature to that of stranded costs in the electricity sector [36] and that aid to compensate excessive pension costs would therefore be treated in the same way as compensation for stranded costs.
Komisija je navedla, da se te obveznosti po svoji naravi niso bistveno razlikovale od nasedlih stroškov v elektroenergetskem sektorju [36] in da se torej pomoč za izravnavo čezmernih stroškov pokojnin lahko obravnava enako kot nadomestilo za nasedle stroške.
Therefore, the Commission declared that the same approach would be applied in the analyses of similar cases in the future.
Zato je Komisija izjavila, da se bo enak pristop v prihodnje uporabljal pri analizah podobnih primerov.
In its Decision of 10 October 2007 on the State aid granted to La Poste [37], the Commission declared compatible with the common market State aid that relieved La Poste of specific pension liabilities which exceeded those resulting from the ordinary pension arrangements and which had been defined during the monopoly period.
Komisija je v odločbi z dne 10. oktobra 2007 o državni pomoči, odobreni družbi La Poste [37], za združljivo s skupnim trgom razglasila državno pomoč, ki je družbo La Poste oprostila posebnih pokojninskih obveznosti, ki so presegale obveznosti, ki izhajajo iz splošnih pokojninskih sistemov in so bile določene v obdobju monopola.