natgillin/translations-raw huggingface dataset:
The Commission decided to include this scheme again in the 2011/2012 monitoring exercise, in the context of which the Commission examined how Member States had implemented a sample of existing schemes during the period 2009-2010.
Zato je sklenila začeti postopek iz člena 108(2) Pogodbe o delovanju Evropske unije (PDEU).
In the light of the information provided by Spain during the monitoring exercise, the Commission had doubts about the proper implementation of the scheme by the Spanish authorities.
Španske organe je o tej odločitvi obvestila v dopisu z dne 17. julija 2013.
Consequently, it decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (TFEU).
Španski organi so svoja opažanja predložili 20. septembra 2013.
The Commission informed Spain of its decision by letter dated 17 July 2013.
Sklep Komisije o začetku formalnega postopka preiskave je bil v Uradnem listu Evropske unije objavljen 7. februarja 2014 [2].
Spain provided its observations on 20 September 2013.
Komisija je zainteresirane strani pozvala k predložitvi pripomb.
The Commission decision to initiate the formal investigation procedure was published in the Official Journal of the European Union on 7 February 2014 [2].
Španski organi so 6. maja 2014 navedli, da ne želijo komentirati posredovanih opažanj tretjih oseb.
The Commission received comments from the biofuels section of the Spanish Association of Renewable Energy Producers (APPA Biocarburantes) on 5 March 2014.
Shema NN 61/2004 – Oprostitev plačila trošarine za biogoriva ima obliko ničelne stopnje španskega davka na ogljikovodike.
It forwarded them to Spain, which was given the opportunity to react.
Uporablja se za etilni alkohol, pridobljen iz kmetijskih proizvodov ali proizvodov rastlinskega porekla (bioetanol), ki se uvršča pod oznako KN 220720, metilni alkohol, pridobljen iz kmetijskih proizvodov ali proizvodov rastlinskega porekla, ki se uvršča pod oznako KN 29051100, ter proizvodov, ki se uvrščajo pod oznake KN 1507, 1508, 1510, 1511, 1512, 1513, 1514, 1515 in 1518.
On 6 May 2014 the Spanish authorities indicated that they did not wish to comment on the observations received from third parties.
Ničelna stopnja davka se je uporabljala za te proizvode ne glede na to, ali so bili uporabljeni kot takšni ali po tem, ko je bila njihova sestava kemično spremenjena.
DETAILED DESCRIPTION OF THE MEASURE
Če je bilo biogorivu primešano drugo gorivo, se je znižana stopnja uporabljala samo za delež biogoriva v mešanici.
The scheme NN 61/2004 Excise duty exemption for biofuels consists of a zero rate of the Spanish tax on hydrocarbons.
Znižana trošarinska stopnja se je uporabljala za vsa biogoriva, ne glede na njihovo geografsko poreklo.
It applies to ethyl alcohol produced from products of agricultural or vegetable origin (bioethanol) falling within CN Code 220720, methyl alcohol obtained from products of agricultural or vegetable origin falling within CN Code 29051100 and products falling within CN Codes 1507, 1508, 1510, 1511, 1512, 1513, 1514, 1515 and 1518.
Komisija je shemo odobrila 6. junija 2006, iztekla pa se je 31. decembra 2012 [3].
The zero rate of tax was applied to these products irrespective of whether they were used as such or after chemical modification.
Komisija je od španskih organov zahtevala, da:
In cases were the biofuel was blended with other fuel, the reduced rate applied only to the biofuel part of the mixture.
dokažejo, da se je shema v letih 2009 in 2010 pravilno izvajala;
The scheme was approved by the Commission on 6 June 2006 and expired on 31 December 2012 [3].
predložijo letna poročila za celotno obdobje izvajanja sheme.
The assessment of the information provided by the Spanish authorities during the monitoring exercise raised doubts as to whether the scheme had been implemented in compliance with the Commission decision in 2009 and 2010.
PRIPOMBE ZAINTERESIRANIH STRANI
Moreover, there were doubts that Spain may have overcompensated beneficiaries in 2010.
Združenje je trdilo, da se je shema izvajala pravilno.
The Commission’s concerns were set out in recitals 13 to 29 of its decision of 17 July 2013.
Pri primerjavi stroškov biogoriv s ceno fosilnih goriv na bencinski črpalki pred obdavčitvijo je videti, da je bila stopnja nadomestil za bioetanol in biodizel nižja od dovoljenega praga v celotnem obdobju, z izjemo nadomestil za bioetanol leta 2010 in za biodizel leta 2012.
The Commission requested Spain to:
Združenje APPA Biocarburantes je trdilo, da uporabljena metodologija ni bila pravilna, saj je cena fosilnih goriv na bencinski črpalki pred obdavčitvijo vključevala celotne stroške transporta in distribucije vse do končnega potrošnika, v tej primerjalni analizi pa ti logistični stroški niso bili zajeti v stroških biogoriv.
demonstrate that there had been no overcompensation for bioethanol in 2010, or, if there had been, to explain what measures were taken to avoid overcompensation in the following years;
Uporaba te metodologije je jasno pokazala znatno nižjo stopnjo nadomestil od dovoljenega praga v celotnem obdobju izvajanja sheme in nobenih primerov prekomernega nadomestila.
submit annual reports for the whole duration of the scheme.
Poleg navedenega je združenje APPA Biocarburantes trdilo, da tudi če se uporabi primerjava stroškov biogoriv s ceno fosilnih goriv na bencinski črpalki pred obdavčitvijo, sta bila dva enkratna primera morebitnega prekomernega nadomestila zgolj začasna in sta bila posledica same narave sheme davčne pomoči za biogoriva (absolutne količine so bile določene predhodno, vrednotenja pa so bila opravljena naknadno) ter velike nihajnosti cen primarnih kmetijskih proizvodov, ki so glavni element stroškov proizvodnje biogoriva.
COMMENTS FROM INTERESTED PARTIES
Sheme ni bilo treba prilagoditi, saj v naslednjih letih (2011 in 2012) v zvezi z bioetanolom ni bilo mogoče opaziti nobenega morebitnega prekomernega nadomestila, morebitno prekomerno nadomestilo v zvezi z biodizlom pa se je zgodilo v zadnjem letu izvajanja sheme, tj. v letu 2012.
The Commission received comments from APPA Biocarburantes on 5 March 2014.
Prav tako sheme ne bi bilo mogoče prilagoditi za v prihodnje, saj se je iztekla.
The comments were very similar to those of the Spanish authorities (see section IV).
PRIPOMBE ŠPANIJE
APPA Biocarburantes argued that the scheme had been correctly implemented.
Te preglednice so v Prilogi.
When the costs of biofuels were compared with the pre-tax price of fossil fuels at the pump, both bioethanol and biodiesel seemed to have been undercompensated for the whole period, with the exception of 2010 for bioethanol and 2012 for biodiesel.
Podatki in analiza na podlagi posameznih preglednic temeljijo na naslednjih predpostavkah:
APPA Biocarburantes argued that this methodology was incorrect, as the pre-tax price of fossil fuels at the pump included all fuel transport and distribution costs until the product reached the final consumer, while such logistical costs were not included in the cost of biofuels in this comparative analysis.
izhodišče so realni podatki za letne proizvodne stroške španskih proizvodnih obratov, povečani za 5-odstotno profitno maržo v proizvodnji.
In its view, it would be more appropriate to compare biofuel production costs with the internationally quoted prices of fossil fuels.
Zaradi razlike med energijsko vsebnostjo biogoriva in fosilnega goriva, ki je bilo uporabljeno v mešanici, so izvedene prilagoditve na podlagi podatkov iz Priloge III k Direktivi 2009/28/ES Evropskega parlamenta in Sveta [4], tj. 1,52 za bioetanol in 1,09 za biodizel;
No adjustment of the scheme was necessary – for bioethanol no sign of potential overcompensation could be seen in the following years (2011 and 2012) and for biodiesel the potential overcompensation occurred in the last year, 2012.
Razlika med stroškom proizvodnje biogoriva in stroškom nadomestnega fosilnega goriva je maksimalna marža nadomestila;
Moreover, no adjustments would be possible for the future, as the scheme had expired.
uporabljeno realno nadomestilo je enakovredno trošarini za mineralna olja, ki bi ustrezala bioetanolu in biodizlu.
COMMENTS FROM SPAIN
Brez oprostitve bi bila stopnja, ki je bila za zadevne proizvode uporabljena iz naslova trošarine za mineralna olja, enaka stopnji za bencin oz. stopnji za dizel [5].
The Spanish authorities provided their comments on 20 September 2013.
Tudi pri analizi posameznih let je bilo v vseh letih mogoče opaziti, da je bila stopnja nadomestil nižja od dovoljenega praga, razen leta 2010 za bioetanol in leta 2012 za biodizel.
On 6 May 2014 they indicated that they did not wish to comment on the observations from third parties that had been forwarded to them.
Zato španski organi niso imeli razloga za ukrepanje.
In their letter of 20 September 2013, the Spanish authorities submitted information on the costs of production of bioethanol and biodiesel, together with data on the prices of fossil fuels during the period between 2004 and 2012.
Predložili so podrobne informacije o gibanju cen surovin, pa tudi graf, ki prikazuje gibanje indeksa cen sladkorja in žit (osnova v obdobju 2002‒2004 = 100).
At the same time they provided tables comparing the costs of biofuels with the pre-tax price of fossil fuels at the pump.
Razvoj cen surovin v obdobju 2009‒2011 [6]
These tables are set out in the Annex.
Vir:
The data and the analysis illustrated by the respective tables are based on the following assumptions:
Kar zadeva biodizel, so španski organi pojasnili, da naj bi se en primer prekomernega nadomestila zgodil leta 2012, vendar se je veljavnost sheme iztekla 31. decembra istega leta.
These costs are compared with the price data for the fuel they are replacing, i.e. petrol and diesel.
Akumulirana nižja stopnja nadomestil bi bila tako nekajkrat večja kot v primerjavi s prejšnjo metodologijo.
The difference between the production cost of the biofuel and the cost of the substitute fossil fuel is the maximum compensation margin.
V členu 4(1) navedene direktive je „imetnik trošarinskega skladišča“ opredeljen kot fizična ali pravna oseba, ki ima dovoljenje, da pri opravljanju svoje poslovne dejavnosti proizvaja, predeluje, skladišči, prejema in odpremlja trošarinsko blago pod režimom odloga plačila trošarine v trošarinskem skladišču.
The real compensation applied is equivalent to the excise duty on mineral oils that would correspond to bioethanol and biodiesel.
V členu 8 Direktive je navedeno, da je imetnik trošarinskega skladišča zavezanec za plačilo trošarine.
Without the exemption, the rate applied to the products in question as excise duty on mineral oils would have been the rate for petrol and diesel, respectively [5].
Španski organi so pojasnili, zakaj so predložili davčne podatke za samo eno od dveh podjetij, ki sta podpisali podizvajalsko pogodbo za proizvodnjo metil ester maščobnih kislin (FAME) iz sojinega in palmovega olja.
Based on the corresponding data, Spain indicated that during the period 2004-2012 an accumulated undercompensation could be observed for both types of biofuel (EUR 455,96/1000 l for biodiesel and EUR 897,22/1000 l for bioethanol).
Ker se je ta pogodba navezovala na proizvode, katerih skladiščenje, gibanje in nadzor so predmet trošarine, je spadala v področje uporabe Direktive 2008/118/ES.
When each year was considered separately, undercompensation could still be observed for all the years with only two exceptions:
Španski organi so navedli, da imetnik proizvoda ni spadal v opredelitev „imetnik trošarinskega skladišča“ iz člena 4(1) navedene direktive.
2010 for bioethanol, and 2012 for biodiesel.
V. OCENA UKREPA
With regard to bioethanol, Spain explained that the apparent overcompensation observed in 2010 was the result of a one-off drop in commodity prices, in particular agricultural commodities, between January and June 2010.
Komisija je v sklepu v zadevi NN 61/2004 že ugotovila, da obravnavani ukrep vključuje pomoč v smislu člena 107 PDEU.
This was therefore a one-off, reversible and unforeseeable situation which furthermore automatically corrected itself the following year through the rise in raw material prices.
Zadevno shemo pomoči je ocenila na podlagi Smernic Skupnosti iz leta 2001 o državni pomoči za varstvo okolja [8] in sklenila, da je združljiva z notranjim trgom.
Therefore there was no reason for the Spanish authorities to take any action.
Iz primerjave stroškov proizvodnje biogoriv s ceno fosilnih goriv na bencinski črpalki pred obdavčitvijo, kakor je razvidna iz preglednic v Prilogi k temu sklepu, je mogoče opaziti dva primera prekomernega nadomestila, in sicer leta 2010 za bioetanol in leta 2012 za biodizel.
Detailed information about the evolution of raw material prices was provided, as well as a graph illustrating the trend in the sugar and cereals price index (2002-2004 base = 100).
Kar zadeva alternativno metodologijo, ki jo predlagajo španski organi in v kateri so kot referenčne cene upoštevane svetovne cene fosilnih goriv, Komisija opaža, da se ta metodologija razlikuje od metodologije, ki so jo predhodno predlagali španski organi in na podlagi katere je Komisija ocenila ukrep v zadevi NN 61/2004.
Developments in raw material prices in the period 2009-2011 [6]
Ker Komisija preverja, ali je Španija pravilno izvajala shemo pomoči, tj. v skladu s sklepom o njeni odobritvi (sklep v zadevi NN 61/2004), predlagane alternativne metodologije ne more sprejeti.
Source:
Vendar pa Komisija ugotavlja, da ni mogoče opaziti trenda prekomernih nadomestil.
As for biodiesel, Spain explained that an instance of overcompensation apparently took place in 2012 but the scheme expired on 31 December of that year.
Tudi pri obravnavi pomoči v celotnem obdobju izvajanja sheme ni znamenj splošnega prekomernega nadomestila.
Spain argued that the price used as reference for substitute fuels in this methodology — the pre-tax pump price — was the most stringent of the options available, and a comparison with a value closer to the world prices for these products would be more appropriate.
Komisija je seznanjena s pojasnili španskih organov (glej uvodne izjave 18, 19, 20 in 22).
The Spanish authorities also provided tables comparing the costs of biofuels with the world price of the fossil fuels and underlined that in this case no overcompensation could be observed for biodiesel in any of the years considered, while for bioethanol the potential overcompensation was negligible (EUR 2/1000 l, compared with EUR 142,13/1000 l using the pre-tax pump price of fossil fuel as reference).
V zvezi z bioetanolom Komisija meni, da ni bilo potrebe po prilagoditvi sheme za odpravo učinka prekomernega nadomestila.
The accumulated undercompensation would be several times higher than as compared with the previous methodology.
V zvezi z biodizlom Komisija opaža manjše prekomerno nadomestilo v letu 2012 (tj. 41,85 EUR/1000 litrov).
The Spanish authorities explained that they had reported on all companies that produced, processed, held, received and dispatched excise goods, in accordance with Council Directive 2008/118/EC [7].
Ob tem pojavu prekomernega nadomestila sta ukrep in zlasti raven podpore ostala nespremenjena.
The Spanish authorities explained why they had provided tax details on only one of the two companies that had signed an agreement to operate on a subcontracting basis to produce fatty acid methyl esters (FAME) from soya and palm oil.
Nenazadnje, kakor je pojasnjeno v uvodni izjavi 28, tudi ob upoštevanju podatkov za leto 2012 ni mogoče opaziti prekomernega nadomestila v celotnem obdobju izvajanja sheme.
As this contract dealt with products subject to excise duty on the holding, movement and monitoring of such products, it was governed by Directive 2008/118/EC.
Navedeno je zato mogoče razumeti kot znamenje, da se je Španija lahko zanesla na metodo predhodnega izračuna, določeno v shemi.
The Spanish authorities stated that the owner of the product did not fall within the definition of ‘authorised warehousekeeper’ as set out in point (1) of Article 4 of the Directive.
Ob upoštevanju dodatnih informacij, ki so jih zagotovili španski organi, Komisija meni, da Španija ni kršila obveznosti iz uvodne izjave 19 sklepa Komisije v zadevi NN 61/2004.
V. ASSESSMENT OF THE MEASURE
Komisija na podlagi pojasnil španskih organov glede uporabe Direktive 2008/118/ES sprejema, da so španski organi sporočili podatke za vsa ustrezna podjetja.
The Commission already concluded in its decision in case NN 61/2004 that the measure at issue involved aid within the meaning of Article 107 TFEU.
SKLEP
The Commission assessed this aid scheme on the basis of the 2001 Community guidelines on State aid for environmental protection [8] and concluded that it was compatible with the internal market.
Komisija meni, da je Španija pravilno izvajala shemo pomoči NN 61/2004 v skladu s sklepom Komisije o odobriti navedene sheme –
The Spanish authorities have now provided the Directorate-General for Competition with detailed information, including the relevant data on the production costs of bioethanol and biodiesel for the whole duration of the scheme.
SPREJELA NASLEDNJI SKLEP:
for bioethanol in 2010 and for biodiesel in 2012.
Shema državne pomoči NN 61/2004, ki jo je izvajala Španija, je združljiva z notranjim trgom v smislu člena 107(3)(c) PDEU in njeno izvajanje je bilo pravilno, v skladu s sklepom Komisije v zadevi NN 61/2004.
With regard to the alternative methodology proposed by Spain, which takes as reference the world prices of fossil fuels, the Commission observes that this methodology is different from that proposed by Spain and used by the Commission to assess the measure NN 61/2004.
Člen 2
As the Commission is verifying whether Spain has implemented the aid scheme correctly in compliance with the decision by which it was approved in case NN 61/2004, the alternative methodology proposed cannot be accepted.
Ta sklep je naslovljen na Kraljevino Španijo.
Also, when the aid is considered for the whole duration of the scheme, there is no indication of overall overcompensation.
Za Komisijo
The Commission takes note of the explanations provided by Spain (see recitals 18, 19, 20 and 22).
Podpredsednik
In the case of bioethanol, the Commission considers that it was not necessary to make adjustments to remedy the overcompensation.
UL C 37, 7.2.2014, str.
In this case, Spain was able to demonstrate that the overcompensation was remedied, mainly owing to the fact that raw material prices increased significantly after June 2010.
44.
Indeed, in 2011 and 2012 no overcompensation can be observed for bioethanol.
Glej opombo 1.
As for biodiesel, the Commission notes that a small overcompensation of EUR 41,85/1000 l can be observed for 2012.
UL C 219, 12.9.2006, str.
This overcompensation occurred while the measure and in particular the support level was maintained unchanged.
3.
This situation was caused by factors extraneous to the scheme, specifically the big increase in the price of fossil diesel in Spain.
Direktiva 2009/28/ES Evropskega parlamenta in Sveta z dne 23. aprila 2009 o spodbujanju uporabe energije iz obnovljivih virov, spremembi in poznejši razveljavitvi direktiv 2001/77/ES in 2003/30/ES (UL L 140, 5.6.2009, str.
The Commission notes that the price of diesel in 2012 was 8 % higher than in 2011, 36 % higher than in 2010 and 71 % higher than in 2009.
16).
In comparison, biodiesel production costs in 2012 were at the same level as in 2011, 16 % higher than those registered in 2010 and 25 % higher than in 2009.
Krivulja indeksa cen sladkorja se začne v spodnji desni polovici, indeksa cen žit pa višje v desni polovici.
The Commission also notes that the scheme expired at the end of 2012, and therefore it was not possible to adapt the excise duty exemption to avoid future overcompensation, in accordance with recital 19 of the Commission decision in case NN 61/2004.
Direktiva Sveta 2008/118/ES z dne 16. decembra 2008 o splošnem režimu za trošarino in o razveljavitvi Direktive 92/12/EGS (UL L 9, 14.1.2009, str.
The Commission notes as well that no aid was granted under the scheme in 2013 or any of the following years.
12).
Lastly, as explained in recital 28, if account is also taken of the data for 2012 no overcompensation can be observed for the whole duration of the scheme.
UL C 37, 3.2.2001, str.
This can consequently be considered a sign that Spain could rely on the ex-ante calculation method provided for under the scheme.
3.
Having considered the additional information provided by Spain, the Commission is of the opinion that Spain has not failed to fulfil its obligations as set out in recital 19 of the Commission decision in case NN 61/2004.
PRILOGA
Based on the explanations provided by Spain on the application of Directive 2008/118/EC, the Commission accepts that the Spanish authorities reported on all the appropriate companies.
Preglednica 1
CONCLUSION
Stroški proizvodnje bioetanola v Španiji
The Commission finds that Spain has implemented the aid scheme NN 61/2004 correctly, in compliance with the Commission decision approving it,
Španski organi.
HAS ADOPTED THIS DECISION:
EUR/1000 litrov
The state aid scheme NN 61/2004 implemented by Spain is compatible with the internal market within the meaning of Article 107(3)(c) TFEU and has been correctly implemented, in compliance with the Commission decision in case NN 61/2004.
Delovna sila
Article 2
Amortizacija
This Decision is addressed to the Kingdom of Spain.
Spremenljivi in finančni stroški
Done at Brussels, 9 July 2014.
Transport in distribucija
For the Commission
Prihodki od stranskih proizvodov
Vice-President
Neposredna pomoč
OJ C 37, 7.2.2014, p.
Stroški proizvodnje skupaj
44.
Proizvodna marža (5 %)
See footnote 1.
Prilagoditveni faktor zaradi razlike v energijski vsebnosti
OJ C 219, 12.9.2006, p.
Stroški bioetanola skupaj (pred obdavčitvijo)
3.
Stroški 95-oktanskega bencina (pred obdavčitvijo)
Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (OJ L 140, 5.6.2009, p.
Maksimalna marža nadomestila
16).
= (Bi) – (PO)
In the case of bioethanol, this amount was EUR 371,69/1 000 litres in the period 2004-2009 and EUR 400,69/1 000 litres in the period 2009-2012.
Trošarina za mineralna olja (TMO)
As regards biodiesel, the rates applied were EUR 269,89/1 000 litres in the period 2004-2006, EUR 278/1 000 litres in the period 2007-2009 and EUR 307/1 000 litres in the period 2009-2012.
Prenizko nadomestilo (PN)
The Sugar Price Index starts from the bottom right, and the Cereals Price Index starts from the top right.
(PN) = (M) – (TMO)
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p.
Preglednica 2
12).
Stroški proizvodnje biodizla v Španiji
OJ C 37, 3.2.2001, p.
Stroški biodizla skupaj (pred obdavčitvijo)
3.
Stroški plinskega olja A (pred obdavčitvijo)
ANNEX
Trošarina za mineralna olja
Table 1
(PN) = (M) – (TMO)
Bioethanol production costs in Spain
Poslovna skrivnost.
Spanish authorities
Komisija je s sklepom C(2006) 2293 z dne 6. junija 2006 odobrila špansko shemo v zvezi z oprostitvijo plačila trošarine za biogoriva (zadeva NN 61/2004).
EUR /1000 litres
Navedena shema je bila pod referenčno št.
Raw materials
MX 17/2009 vključena v postopek spremljanja, ki ga je Komisija izvajala v letih 2009/2010 in v okviru katerega je proučevala izvajanje vzorca veljavnih shem v državah članicah leta 2009.
Labour
Komisija je 5. marca 2014 prejela pripombe španskega združenja proizvajalcev energije iz obnovljivih virov oz. konkretneje njegovega oddelka za biogoriva (v nadaljnjem besedilu: združenje APPA Biocarburantes).
Depreciation
Te pripombe je posredovala španskim organom, ki so imeli priložnost, da nanje odgovorijo.
Variable and financial costs
Ocena informacij, ki so jih med postopkom spremljanja predložili španski organi, je zbudila dvome glede tega, ali se je shema v letih 2009 in 2010 izvajala v skladu s sklepom Komisije.
Transport and distribution
Poleg tega so se pojavili pomisleki, da je Španija v letu 2010 morda upravičencem zagotovila prekomerno nadomestilo.
Revenues from by-products
Pomisleki Komisije so bili opisani v uvodnih izjavah 13 do 29 njenega sklepa z dne 17. julija 2013.