natgillin/translations-raw huggingface dataset:
The second way to estimate the impact of the additional compensatory measure is to extrapolate figures for 2013 to 2016 by applying a linear increase of [1,5–3] % to the figures for 2012, in continuation of the estimated [1,5–3] % growth in the company’s turnover from 2009 to 2012.
Drugi način za izračun vpliva dodatnega izravnalnega ukrepa je ekstrapolacija podatkov za leta od 2013 do 2016 tako, da se znesek iz leta 2012 linearno poveča za [1,5–3] %, skladno s povečanjem rasti prometa, ki je bila po ocenah podjetja med letoma 2009 in 2012 [1,5–3]-odstotna.
This estimate of growth in turnover is considered reasonable, in the light of group strategy and market prospects, for the reasons set out in paragraphs 125 ff.
Iz razlogov, navedenih v uvodni izjavi (125) in naslednjih, se ta predpostavka o rasti prometa zdi razumna glede na strategijo skupine in tržne priložnosti.
The compensatory measure proposed therefore appears to be adequate, and is enough by itself to bring about a proportionate reduction in the adverse effects of the grant of the aid: in an optimistic scenario, it deprives the company of turnover of between [120-180] million over the period 2014–2016. The turnover lost will allow competitors to increase their sales.
Predlagan izravnalni ukrep se torej zdi primeren in sam po sebi zadostuje za sorazmerno zmanjšanje negativnih učinkov na konkurenco, ki so posledica dodelitve zadevne pomoči: po optimističnem scenariju bi bil s tem ukrepom promet podjetja v obdobju 2014–2016 manjši za [120–180] milijonov EUR. Ta neustvarjeni promet bo konkurentom omogočil, da bodo povečali svojo prodajo.
The French authorities explained that FagorBrandt’s area of activity changed in 2006 owing to the transfer by Fagor to FagorBrandt of responsibility for distributing the Fagor brand in the British and French markets, followed by the transfer of Fagor’s entire French business [56].
Francoski organi so pojasnili, da se je obseg dejavnosti skupine FagorBrandt v letu 2006 spremenil, saj je družba Fagor na FagorBrandt prenesla distribucijo blagovne znamke Fagor na britanskem in francoskem trgu, nato pa še vse francoske dejavnosti družbe Fagor [56].
Taking an unchanged area of activity as a basis, the forecast increase in turnover would come to only [5–10] %.
Ob stalnem obsegu predvideno povečanje prometa ni preseglo [5–10] %.
It came to EUR 903 million, compared with EUR 779,7 million in 2006 — a year-on-year increase of approximately 16 %.
Ta znaša 903 milijone EUR v primerjavi s 779,7 milijona EUR v letu 2006, kar je 16-odstotno povečanje od enega leta do drugega.
As the Commission has already stated, however (see paragraphs 76 ff.), the final amount of the Italian aid that should be taken into account for purposes of the present Decision is EUR 3190878,02, plus interest to 21 October 2008.
Kot je Komisija že navedla (glej uvodno izjavo (76) in naslednje), znesek italijanske pomoči, ki ga je treba upoštevati v tem sklepu, znaša 3190878,02 EUR, pri čemer je treba temu znesku prišteti še obresti do 21. oktobra 2008.
But the Commission believes that the repayment of this sum will not jeopardise the company’s return to viability if Fagor Brandt is required to increase its own contribution by a sum equal to EUR 3190878,02 plus interest (see paragraphs 149 ff.).
Vendar Komisija meni, da predvideno vračilo tega zneska ne ogroža ponovne vzpostavitve sposobnosti preživetja podjetja, saj mora FagorBrandt povečati lastni prispevek 3190878,02 EUR plus obresti (v zvezi s tem glej uvodno izjavo (150) in naslednje).
Specifically, the company had contracted bank loans amounting to EUR [20–40] million in 2006, increased to EUR [20–40] million in 2007 [59].
Kot pojasnjujejo, je podjetje leta 2006 sklenilo bančna posojila v vrednosti [20–40] milijonov EUR, leta 2007 pa so se povečala na [20–40] milijonov EUR [59].
The bank loans had been secured by […].
Zavarovana so bila z […].
Specifically, the contribution to the cost of restructuring proposed by FagorBrandt must be increased by this amount (by borrowing, by a contribution from the shareholders or otherwise) before the end of the restructuring period, which has been set at 31 December 2012.
To pomeni, da se mora prispevek k stroškom prestrukturiranja, ki ga je predlagalo podjetje FagorBrandt, povečati za ta znesek (s posojilom, delniškim vložkom ali drugače) pred 31. decembrom 2012, ko se konča obdobje prestrukturiranja podjetja.
The French authorities must produce evidence of this increase within two months after 31 December 2012.
Francoski organi morajo to povečanje dokazati v dveh mesecih od 31. decembra 2012.
FagorBrandt’s own contribution to the cost of restructuring, which FagorBrandt proposes should be EUR 31,5 million, must be increased by EUR 3190878,02 plus the interest on that sum running from the date on which the Italian aid was put at FagorBrandt’s disposal until 21 October 2008.
Lastni prispevek k stroškom prestrukturiranja v višini 31,5 milijona EUR, ki ga je predlagal FagorBrandt, mora biti povečan za 3190878,02 EUR in obresti na ta znesek od zagotovitve italijanske pomoči podjetju FagorBrandt do 21. oktobra 2008.
The increase must take place before the end of the period of restructuring of the undertaking, which has been set at 31 December 2012.
To povečanje mora biti izvedeno pred 31. decembrom 2012, ko se konča obdobje prestrukturiranja podjetja.
Several other measures were taken in France in 2006.
Leta 2006 so bili v Franciji sprejeti še številni drugi ukrepi.
In 2006 the group also began to rationalise the plant in Verolanuova in Italy.
Istega leta je skupina začela z racionalizacijo italijanskega obrata v Verolanuovi.
By contrast, in March 2004 the company divested its subsidiary Brandt Components (Nevers plant) to the Austrian group ATB for EUR 3 million.
Na drugi strani je marca 2004 podjetje za 3 milijone EUR podružnico Brandt Components (obrat v Neversu) prodalo avstrijski skupini ATB.
What was involved here, therefore, was neither a write-off [43] nor a closure of an activity.
Zato to ni odpis dolgov [43] niti opustitev dejavnosti.
According to CECED [54], the volume trend in the European market between 2005 and 2007 shows moderate growth in western Europe (approximately 2 % a year) and sustained growth in eastern Europe (approximately 7 % a year). However, the growth rate in eastern Europe is anything but a foregone conclusion, as it is subject to the fluctuations of the economy, with double-digit expansion and double-digit contraction readily alternating.
Po navedbah združenja CECED [54] gibanje obsega evropskega trga med letoma 2005 in 2007 kaže zmerno rast v zahodni Evropi (približno 2 % na leto) in hitro rast v vzhodni Evropi (približno 7 % na leto).Vendar je ta zadnja stopnja rasti negotova, saj je pod vplivom gospodarskih nihanj, torej ne bi bilo presenetljivo izmenjevanje dvomestne pozitivne rasti in dvomestne negativne rasti.
on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy
o državni pomoči SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Shema v zvezi z oprostitvijo davka na nepremičnine, ki jih nekomercialni subjekti uporabljajo za posebne namene, Italije
(notified under document C(2012) 9461)
(notificirano pod dokumentarno številko C(2012) 9461)
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: Pogodba), zlasti prvega pododstavka člena 108(2) Pogodbe,
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenimi členi [1], in ob upoštevanju njihovih pripomb,
In 2006 the Commission received a number of complaints essentially concerning two schemes, one involving an exemption from the municipal tax on real estate and the other a corporate tax reduction.
Komisija je leta 2006 prejela številne pritožbe, zlasti glede dveh shem: ene v zvezi z oprostitvijo občinskega davka na nepremičnine in druge v zvezi z znižanjem davka od dohodkov pravnih oseb.
More specifically, the two schemes involved:
Shemi sta natančneje zajemali:
exemption from the municipal tax on real estate (‘imposta comunale sugli immobili’, hereinafter ‘ICI’) for real estate used by non-commercial entities and intended exclusively for social assistance, welfare, health, cultural, educational, recreational, accommodation, sports and religious activities (Article 7(1)(i) of Legislative Decree No 504 of 30 December 1992);
oprostitev občinskega davka na nepremičnine („imposta comunale sugli immobili“) za nepremičnine, ki jih uporabljajo nekomercialni subjekti in so namenjene izključno za dejavnosti s področij socialnega skrbstva, socialne pomoči, zdravstvene oskrbe, kulture, izobraževanja, rekreacije, nastanitve, športa ter verskih dejavnosti (člen 7(1)(i) zakonske uredbe št. 504 z dne 30. decembra 1992);
a 50 % corporate tax reduction for the entities listed in Article 6 of Presidential Decree No 601 of 29 September 1973 - primarily social welfare organisations, non-profit education and research bodies, and charitable and teaching institutions (including ecclesiastical institutions).
dstotno znižanje davka od dohodkov pravnih oseb za subjekte iz člena 6 predsedniške uredbe št. 601 z dne 29. septembra 1973, predvsem organizacije za socialno varstvo, neprofitne izobraževalne in raziskovalne ustanove ter dobrodelne in pedagoške ustanove (vključno s cerkvenimi institucijami).
This provision also includes social housing entities and cultural foundations and associations.
V to določbo so zajeti tudi subjekti, ki dodeljujejo socialna stanovanja, ter kulturne ustanove in združenja.
Following the complaints received about the above ICI exemption, the Commission sent the Italian authorities an initial request for information on 5 May 2006.
Komisija je po prejemu pritožb v zvezi z navedeno oprostitvijo občinskega davka na nepremičnine italijanskim organom 5. maja 2006 poslala prvotno zahtevo za informacije.
In the light of the information sent by Italy on 6 June 2006, and following the entry into force of some amendments to the ICI legislation, the Commission informed the complainants by letter of 8 August 2006 that, on the basis of a preliminary analysis, there were no grounds for pursuing the investigation.
Komisija je glede na informacije, ki jih je 6. junija 2006 prejela od Italije, in po začetku veljavnosti nekaterih sprememb predpisov o oprostitvi občinskega davka na nepremičnine v dopisu z dne 8. avgusta 2006 obvestila pritožnike, da na podlagi predhodne analize ni razlogov za nadaljevanje preiskave.
However, by letter dated 24 October 2006, the complainants again pointed out that the ICI exemption for non-commercial entities was contrary to Article 107(1) of the Treaty.
Vendar so pritožniki v dopisu z dne 24. oktobra 2006 znova poudarili, da je oprostitev občinskega davka na nepremičnine za nekomercialne subjekte v nasprotju s členom 107(1) Pogodbe.
By letter of 14 November 2006, the Commission informed them that, on the basis of the information available, there were no grounds for further investigating the ICI exemption.
Komisija jih je v dopisu z dne 14. novembra 2006 obvestila, da na podlagi razpoložljivih informacij ni razlogov za nadaljevanje preiskave oprostitve občinskega davka na nepremičnine.
In January and September 2007, the Commission received further letters from the complainants about the ICI exemption.
Komisija je januarja in septembra 2007 prejela dodatne dopise pritožnikov o oprostitvi občinskega davka na nepremičnine.
On 5 November 2007, the Commission invited the Italian authorities and the complainants to provide further information about all the alleged preferential provisions cited by the complainants.
Komisija je 5. novembra 2007 italijanske organe in pritožnike pozvala, naj ji predložijo dodatne informacije o vseh domnevnih preferencialnih določbah, ki jih navajajo pritožniki.
On 20 October 2008, the complainants sent a letter of formal notice (Article 265 of the Treaty), asking the Commission to open the formal investigation procedure and to adopt a formal decision on their complaints.
Pritožniki so 20. oktobra 2008 poslali uradni opomin (člen 265 Pogodbe), v katerem so Komisijo pozvali, naj sproži formalni postopek preiskave in sprejme formalno odločitev glede njihovih pritožb.
On 24 November 2008, the Commission sent another request for information to the Italian authorities, to which they replied by letter of 8 December 2008.
Komisija je italijanskim organom 24. novembra 2008 poslala še eno zahtevo za informacije, na katero so odgovorili v dopisu z dne 8. decembra 2008.
By letter dated 19 December 2008, the Commission informed the complainants that, on the basis of a preliminary analysis, it considered that the measures did not appear to constitute state aid and that accordingly there was no need to pursue the investigation.
Komisija je v dopisu z dne 19. decembra 2008 pritožnike obvestila, da na podlagi predhodne analize po njenem mnenju ukrepi niso pomenili državne pomoči in da skladno s tem ni bilo treba nadaljevati preiskave.
On 26 January 2009, the Italian Finance Ministry issued ‘Circolare 2/DF’ (hereinafter ‘the Circular’) to clarify further the scope of the ICI exemption for non-commercial entities.
Italijansko ministrstvo za finance je 26. januarja 2009 izdalo okrožnico „Circolare 2/DF“ (v nadaljnjem besedilu: okrožnica), v kateri je dodatno pojasnilo področje uporabe oprostitve občinskega davka na nepremičnine za nekomercialne subjekte.
On 2 March 2009, the complainants wrote to the Commission expressing their dissatisfaction with the legislation in force and criticising the Circular.
Pritožniki so Komisiji poslali dopis z dne 2. marca 2009, v katerem so izrazili svoje nezadovoljstvo z veljavno zakonodajo in se pritožili nad vsebino okrožnice.
By e-mail of 11 January 2010, the complainants again asked the Commission to initiate the formal investigation procedure, even in the light of the contents of the Circular.
Pritožniki so v elektronski pošti z dne 11. januarja 2010 znova pozvali Komisijo, naj sproži formalni postopek preiskave, četudi ob upoštevanju vsebine okrožnice.
On 15 February 2010, the Commission, having taken note of the Circular, sent a letter to the complainants confirming the reasoning set out in their letter of 19 December 2008.
Po tem ko se je Komisija seznanila z okrožnico, je 15. februarja 2010 poslala dopis pritožnikom, s katerim je potrdila obrazložitev iz njihovega dopisa z dne 19. decembra 2008.
By decision of 12 October 2010 (hereinafter ‘the decision initiating the procedure’) the Commission initiated the formal investigation procedure laid down in Article 108(2) of the Treaty in respect of the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes and in respect of Article 149(4) TUIR [4].
Komisija je s Sklepom z dne 12. oktobra 2010 (v nadaljnjem besedilu: sklep o sprožitvi postopka) sprožila formalni postopek preiskave iz člena 108(2) Pogodbe v zvezi z oprostitvijo občinskega davka na nepremičnine, ki jih nekomercialni subjekti uporabljajo za posebne namene, in v zvezi s členom 149(4) Zakonika o davku od dohodkov [4].
On 21 December 2010, the decision initiating the procedure was published in the Official Journal of the European Union [5], inviting interested parties to submit their comments.
Sklep o sprožitvi postopka je bil 21. decembra 2010 objavljen v Uradnem listu Evropske unije [5], zainteresirane strani pa so bile pozvane, naj predložijo svoje pripombe.
Between 21 January and 4 April 2011, the Commission received comments on the decision initiating the procedure from 80 interested parties, which are listed in Annex 1 to this Decision.
Komisija je med 21. januarjem in 4. aprilom 2011 prejela pripombe 80 zainteresiranih strani na sklep o sprožitvi postopka; te strani so navedene v Prilogi 1 k temu sklepu.
By letter of 2 March 2011, the Commission received comments from Italy on the decision initiating the procedure.
Komisija je v dopisu z dne 2. marca 2011 prejela pripombe Italije na sklep o sprožitvi postopka.
The Commission then forwarded the third parties' comments to the Italian authorities, which submitted their reactions on 10 June 2011.
Nato je pripombe tretjih strani posredovala italijanskim organom, ki so ji svoje odzive poslali 10. junija 2011.
On 19 July 2011, a technical meeting was held between the Italian authorities and the Commission.
Italijanski organi in Komisija so se 19. julija 2011 srečali na tehničnem sestanku.
By letter dated 15 February 2012, Italy informed the Commission of its intention to adopt new legislation concerning the municipal real estate tax and announced that ICI had been replaced by the Imposta Municipale Propria (hereinafter ‘IMU’) as of 1 January 2012.
Italija je v dopisu z dne 15. februarja 2012 obvestila Komisijo, da namerava sprejeti nov predpis v zvezi z občinskim davkom na nepremičnine, in sporočila, da je bil občinski davek na nepremičnine s 1. januarjem 2012 nadomeščen z novim davkom, imenovanim „Imposta Municipale Propria“, tj. občinskim davkom.
Following Italy’s adoption of Law No 27 of 24 March 2012, which included new provisions on the IMU exemption for non-commercial entities performing specific activities but left a number of aspects to be defined in future implementing legislation, the Commission sent the Italian authorities a request for information on 16 May 2012.
Potem ko je Italija 24. marca 2012 sprejela zakon št. 27, v katerem so bile zajete nove določbe o oprostitvi občinskega davka za nekomercialne subjekte, ki opravljajo posebne dejavnosti, številni vidiki pa so bili še odprti in jih bo treba opredeliti v prihodnjih izvedbenih predpisih, je Komisija italijanskim organom 16. maja 2012 poslala zahtevo za informacije.
On 27 June 2012, the Commission received additional information from the complainants, including comments on the new IMU legislation.
Komisija je od pritožnikov 27. junija 2012 prejela dodatne informacije, vključno s pripombami na nov predpis o občinskem davku.
On 6 July 2012, these observations were forwarded to Italy for comment.
Ta pojasnila je 6. julija 2012 poslala Italiji, da posreduje pripombe.
By letter dated 5 September 2012, Italy provided the Commission with the information requested and also its comments on the third parties’ observations forwarded to it on 6 July 2012.
Italija je Komisiji v dopisu z dne 5. septembra 2012 zagotovila zahtevane informacije in tudi svoje pripombe k pojasnilom tretjih strani, ki so ji bila poslana 6. julija 2012.
Subsequently, by letter of 21 November 2012, the Italian authorities sent the Commission a copy of the IMU implementing regulation adopted on 19 November 2012.
Italijanski organi so nato 21. novembra 2012 Komisiji poslali kopijo izvedbenega predpisa o občinskem davku, sprejetega 19. novembra 2012.
Municipal real estate tax exemption for non-commercial entities
Oprostitev občinskega davka na nepremičnine za nekomercialne subjekte
In 1992 the Italian authorities introduced a municipal tax on real estate (ICI).
Italijanski organi so leta 1992 uvedli občinski davek na nepremičnine.
As laid down in Legislative Decree No 504 of 30 December 1992, all physical and legal persons that were in possession of real estate (for reasons of ownership, right of usufruct, use, occupancy or leasehold) were liable for the tax.
Kot je navedeno v zakonski uredbi št. 504 z dne 30. decembra 1992, so morale ta davek plačati vse fizične in pravne osebe, ki so lastniki nepremičnin (zaradi lastništva, pravice užitka, pravice do uporabe, stanovanjske pravice ali pravice do zakupa).
The tax was payable by both residents and non-residents, irrespective of the use made of the real estate, and it was calculated on the basis of the cadastral value.
Davek so morali plačati rezidenti in nerezidenti, ne glede na vrsto rabe nepremičnine, izračunan pa je bil na podlagi katastrske vrednosti.
According to Article 7(1)(i) of Legislative Decree No 504/92, real estate used by non-commercial entities exclusively for social assistance, welfare, health, educational and accommodation services and cultural, recreational, sports and religious activities was exempted from ICI.
Po členu 7(1)(i) zakonske uredbe št. 504/92 so bile nepremičnine, ki so jih nekomercialni subjekti uporabljali izključno za dejavnosti s področij socialnega skrbstva, socialne pomoči, zdravstvene oskrbe, izobraževanja, nastanitve, kulture, rekreacije, športa ter verskih dejavnosti, oproščene občinskega davka na nepremičnine.
According to Article 7(2a) of Decree Law No 203 of 30 September 2005 [6], the exemption provided for by Article 7(1)(i) of Legislative Decree No 504/92 was applicable to the activities listed there, even if they were of a commercial nature.
Po členu 7(2a) uredbe z zakonsko močjo št. 203 z dne 30. septembra 2005 [6] se je oprostitev davka, določena s členom 7(1)(i) zakonske uredbe št. 504/92, uporabljala za dejavnosti, navedene v tej uredbi, četudi so bile komercialne narave.
According to Article 39 of Decree Law No 223 of 4 July 2006 [7], this exemption applied only if the activities in question were not exclusively of a commercial nature.
Po členu 39 uredbe z zakonsko močjo št. 223 z dne 4. julija 2006 [7] se je ta oprostitev uporabljala le, če zadevne dejavnosti niso bile izključno komercialne narave.
The Italian authorities explained that the municipal real estate tax exemption provided for by Article 7(1)(i) applied only if two cumulative conditions were met:
Italijanski organi so pojasnili, da se je oprostitev občinskega davka na nepremičnine, določena v členu 7(1)(i), uporabljala le, če sta bila izpolnjena dva kumulativna pogoja:
i. the real estate must be used by non-commercial entities [8].
i. nepremičnino morajo uporabljati nekomercialni subjekti [8].
The law defines non-commercial entities as public and private entities that are not companies and whose activities are not exclusively or primarily commercial;
Po zakonu so nekomercialni subjekti javni in zasebni subjekti, ki niso družbe in katerih dejavnosti niso izključno ali predvsem komercialne;
the real estate must be used exclusively for performing the activities listed in Article 7(1)(i).
nepremičnina se mora uporabljati izključno za opravljanje dejavnosti iz člena 7(1)(i).
In Circular 2/DF of 26 January 2009, the Italian authorities clarified which entities could be considered non-commercial and the characteristics required of the activities performed by these entities for entitlement to the exemption.
Italijanski organi so v okrožnici z dne 26. januarja 2009 podrobneje navedli, kateri subjekti se lahko štejejo kot nekomercialni in kakšne značilnosti morajo imeti dejavnosti, ki jih opravljajo ti subjekti, da so upravičene do oprostitve.
The Circular stated that non-commercial entities could be both public and private.
V okrožnici je bilo navedeno, da so lahko nekomercialni subjekti javni in zasebni.
Specifically, the following were considered to be public non-commercial entities: the State, regions, provinces, municipalities, chambers of commerce, health agencies, public bodies set up exclusively for welfare, assistance and health purposes, non-economic public entities, welfare and assistance bodies, universities and research institutes, and special public service bodies (the former ‘IPAB’).
Kot javni nekomercialni subjekti so se šteli zlasti: država, regije, province, občine, gospodarske zbornice, zdravstvene agencije, javni organi, ustanovljeni izključno za socialno pomoč, socialno skrbstvo in zdravstveno oskrbo, negospodarski javni subjekti, centri za socialno pomoč in socialno skrbstvo, univerze in raziskovalne ustanove ter posebne javne službe (nekdanji „Istituto pubblico di assistenza e beneficenza“ – IPAB).