natgillin/translations-raw huggingface dataset:
A memorandum by the Directorate-General for Taxation dated 9 April 2002, sent to the Commission by the French authorities, stated that ‘the grantor rights in respect of the RAG represent an unowed debt which was unjustifiably exempted from tax by being incorporated into the capital’ and that ‘before this reserve was incorporated into the capital, it should have been transferred from the enterprise's liabilities, where it was incorrectly posted, to a net assets account, thereby resulting in a positive variation in net worth that was taxable under Article 38(2)’ of the General Tax Code.
V uradnem zapisu generalnega davčnega urada z dne 9. aprila 2002, poslanem Komisiji, francoski organi navajajo, da „so dajatve koncedentu v okviru omrežja RAG neupravičen dolg, ki je bil z vključitvijo v kapital neupravičeno oproščen davka“, ter da „bi ta rezerva morala biti pred vključitvijo v kapital prenesena iz obveznosti ustanove, kjer je bila po pomoti vključena v račun neto stanja, ter bi tako povzročila pozitivno spremembo neto sredstev, obdavčenih v skladu s členom 38-2“ Splošnega davčnega zakonika.
They noted that ‘the tax concession thus obtained [by EDF in 1997] can be estimated at FRF 5,88 billion (14,119 × 41,66 %)’.
Ugotavljajo, da „je gospodarska korist pri tako pridobljenih davkih [leta 1997 s strani družbe EDF] lahko ocenjena na 5,88 milijarde frankov (14,119 × 41,66 %)“.
OPENING DECISION
SKLEP O ZAČETKU POSTOPKA
In its opening decision, the Commission concluded that the irregular creation of additional provisions for the renewal of the RAG between 1987 and 1996 had favoured EDF within the meaning of Article 107(1) of the TFEU.
Komisija je v sklepu o začetku postopka ugotovila, da so nezakonito ustvarjene dodatne rezervacije za prenovo omrežja RAG za obdobje od 1987 do 1996 družbi EDF omogočile prednost v smislu člena 107(1) PDEU.
This operation had conferred on EDF a selective economic advantage resulting from the difference between the capitalised value of the unpaid corporation tax on the provisions during the same period and the amount of corporation tax paid by EDF in 1997, following the entry into force of Article 4 of Act No 97-1026.
S tem ukrepom je navedena družba dobila selektivno gospodarsko prednost, ki izhaja iz razlike med kapitalizirano vrednostjo neplačanega davka od dohodkov pravnih oseb na rezervacije v istem obdobju in zneska davka od dohodkov pravnih oseb, ki ga je družba EDF plačala leta 1997, tj. po začetku veljavnosti člena 4 zakona št. 97-1026.
Despite the fact that EDF engaged in activities in France on a series of markets subject to monopoly rights before the entry into force of Directive 96/92/EC of the European Parliament and of the Council [9] liberalising the electricity sector, the Commission considered that the aid measures in question in favour of EDF had distorted or threatened to distort competition and affected trade between Member States within the meaning of Article 107(1) of the TFEU.
Čeprav je družba EDF v Franciji opravljala dejavnosti na več trgih, za katere so pred začetkom veljavnosti Direktive 96/92/ES Evropskega parlamenta in Sveta [9] o liberalizaciji energetskega sektorja veljale monopolne pravice, je Komisija menila, da je bila z zadevnimi ukrepi pomoči v korist družbe EDF dejansko ali potencialno izkrivljena konkurenca, ti ukrepi pa so vplivali tudi na trgovino med državami članicami v smislu člena 107(1) PDEU.
This resulted in particular from the fact that, despite the exclusive rights enjoyed by EDF in engaging in certain activities in France, there was nevertheless a degree of trade between Member States on those markets.
To je izhajalo zlasti iz tega, da je kljub izključnim pravicam, ki jih je imela družba EDF pri izvajanju nekaterih dejavnosti v Franciji, obstajala določena raven trgovine med državami članicami na teh trgih.
Moreover, free competition also existed on related markets where EDF had already diversified its activities beyond its exclusive rights in both geographic and sectoral terms.
Poleg tega je na povezanih trgih, na katerih je družba EDF že razširila različne dejavnosti prek svojih izključnih pravic bodisi z zemljepisnega ali pa sektorskega stališča, že obstajala svobodna konkurenca.
These effects already existed well before the liberalisation of the electricity sector.
Ti učinki so obstajali že veliko pred liberalizacijo elektroenergetskega sektorja.
The Commission also concluded that it was new aid which did not appear, at that stage, to meet the requirements that must be fulfilled for finding that the conditions laid down in Article 107(2) and (3) of the TFEU were fulfilled.
Komisija je poleg tega ugotovila, da je šlo za novo pomoč, za katero na tej stopnji ni mogoče meniti, da so bili izpolnjeni pogoji iz člena 107(2) in (3) PDEU.
Furthermore, the French authorities did not rely on the application of Article 106(2) of the TFEU.
Francoski organi se poleg tega niso sklicevali na uporabo določb člena 106(2) PDEU.
COMMENTS BY AN INTERESTED PARTY
PRIPOMBE TRETJE ZAINTERESIRANE STRANI
In relation to the non-payment in 1997 of corporation tax on some of the tax-free provisions created for the renewal of the RAG, SNPIET alleged that EDF had not complied in its operations with normal practice in industrial and commercial enterprises, contrary to the provisions of Act No 46-628 of 8 April 1946.
Glede na te pripombe se družba EDF, kar zadeva neplačevanje davka od dohodkov pravnih oseb v letu 1997 na del rezervacij, ustvarjenih z oprostitvijo davka za prenovo omrežja RAG, ni uskladila v okviru svojih dejavnosti s predpisi, ki se uporabljajo v industrijskih in komercialnih družbah, v nasprotju z določbami zakona št. 46-628 z dne 8. aprila 1946.
COMMENTS BY FRANCE ON THE DECISION TO INITIATE THE FORMAL INVESTIGATION PROCEDURE
PRIPOMBE FRANCIJE K SKLEPU O ZAČETKU FORMALNEGA POSTOPKA PREISKAVE
The French authorities submitted their comments to the Commission by letter of 11 December 2002.
Francoski organi najprej izpodbijajo znesek rezervacij za prenovo omrežja RAG, ki ga je navedla Komisija.
They challenged the classification as State aid of the non-payment in 1997 of corporation tax on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network.
Francoski organi nato navajajo, da družba EDF ne bi mogla plačevati davka od dohodkov pravnih oseb med letoma 1987 in 1996, tudi če ne bi bilo rezervacij za prenovo omrežja RAG, in to zaradi prenosa velike davčne izgube.
First of all, they disputed the amount of the provisions created for the renewal of the high-voltage transmission network (RAG) advanced by the Commission.
Ker naj bi bila poleg tega država lastnica družbe EDF in hkrati organ, ki naj bi podelil koncesijo za omrežje RAG, so francoski organi menili, da dajatve koncedentu za državo niso bile dejansko izterljiv dolg.
Second, the French authorities claimed that, even if EDF had not set aside provisions for the renewal of the RAG, it would still not have been liable for the payment of corporation tax between 1987 and 1996 because of the carry-over of large tax losses.
Zato naj bi ob prestrukturiranju bilance leta 1997 te dajatve koncedentu dodelili v lastni kapital družbe EDF, da bi odpravile njeno podkapitalizacijo, vendar naj ji pri tem ne bi bilo treba plačati davka od dohodkov pravnih oseb.
Furthermore, since the state was both the owner of EDF and the grantor of the concession on the RAG, they considered that the grantor rights did not provide it with a genuinely enforceable claim.
Francoski organi menijo, da je mogoče računovodsko prestrukturiranje, izvedeno leta 1997, obravnavati kot dodatno kapitalsko injekcijo v znesku, ki naj bi bil enakovreden delni oprostitvi davka, katere cilj naj bi bil prav tako odpraviti podkapitalizacijo.
Consequently, when the balance sheet was restructured in 1997, they assigned those rights to EDF's capital and reserves in order to correct its under-capitalisation, but without subjecting them to corporation tax.
Družba EDF in država naj bi želeli dodeliti nepravi lastniški kapital, brez davka od dohodkov pravnih oseb.
The French authorities took the view that the restructuring of EDF's accounts in 1997 could be interpreted as a capital contribution of an amount equivalent to the partial tax exemption, the aim of which was also to correct under-capitalisation.
Presojeno naj bi bilo, da je učinkoviteje in bolj nevtralno neposredno dodeliti dajatve koncedentu v lastna sredstva v njihovem celotnem znesku, kot pa izvesti enakovredno transakcijo, pri kateri bi bil v kapital dodeljen neto znesek po plačilu davkov od dohodkov pravnih oseb, zahtevati od družbe EDF, naj plača davek od dohodkov pravnih oseb, ki ustreza spremembi neto sredstev, in nazadnje dodeliti dodatno kapitalsko injekcijo v znesku, enakovrednem plačanemu davku.
EDF and the state would have liked to allocate the quasi-own assets to capital, leaving aside the question of corporation tax.
Francoski organi menijo, da je bila taka dodatna dodelitev upravičena z napovedmi, da bo družba EDF leta 1997 poslovala pozitivno, kar naj bi se uresničilo v letih zatem.
It was thought that it would be more efficient and more neutral to allocate the grantor rights directly, and in their full amount, to own funds, rather than to carry out the equivalent transaction, which would have entailed assigning to capital a net amount after corporation tax, requesting EDF to pay corporation tax in an amount equal to the variation in net worth and, finally, making an additional capital contribution in an amount equal to the tax paid.
Francoski organi navajajo, da bi preudaren zasebni vlagatelj v tržnem gospodarstvu v primerljivih okoliščinah vpisal zadevni kapital.
The French authorities took the view that an additional contribution was justified by EDF's projected profits in 1997, which were in fact achieved during subsequent years.
Francoski organi izpodbijajo tudi, da je bilo donos za državo med letoma 1987 in 1996 po ustvarjenih zadevnih rezervacijah neupravičeno zmanjšan.
According to the French authorities, in comparable circumstances, a private investor in a market economy would have made such a capital contribution.
Navajajo, da tudi če bi bil čisti poslovni izid višji, donos za državo ne bi bil večji, ker naj v tem obdobju raven donosa ne bi ustrezala vnaprej določenemu odstotku čistega poslovnega izida podjetja.
They also denied that the remuneration of the state had been unduly reduced between 1987 and 1996 as a result of the creation of the provisions in question.
To raven naj bi država svobodno določala v absolutni vrednosti in naj ne bi bila nujno določena glede na finančni položaj podjetja.
They argued that, even if the net result had been higher, the remuneration of the state would not have been increased since, during that period, the level of that remuneration did not correspond to a predetermined percentage of EDF's net result.
Poleg tega naj se ta donos ne bi obvezno odtegoval od neto dobičkov za vsako poslovno leto.
The level was determined freely by the state in absolute terms and did not necessarily depend on EDF's financial situation.
S tega vidika in ob upoštevanju prenosov izgub družbe EDF francoski organi poudarjajo, da je država nazadnje med letoma 1987 in 1996 zahtevala izplačilo dividende, katere raven naj bi precej presegala meje, določene v pravu družb.
Nor did the remuneration have to be deducted from the net profits for each year.
Poleg tega francoski organi menijo, da se je ustvarjanje rezervacij za prenovo omrežja RAG sicer izkazalo za prednost, vendar naj bi bilo treba šteti, da se ta prednost izniči s povišanjem davka od dohodkov pravnih oseb, plačanega leta 1997.
In view of the foregoing, and given the losses carried over by EDF, the French authorities stressed that between 1987 and 1996 the state had in fact taken a dividend considerably in excess of the limits laid down by company law.
Menijo tudi, da je družba EDF med letoma 1987 in 1996 državi v celoti plačala znesek, ki naj bi bil višji od davka od dohodkov pravnih oseb, ki bi ga plačala družba komercialnega prava, ki ne bi ustvarila rezervacij za prenovo omrežja RAG in ki bi svojemu delničarju po odtegnitvi davka nakazala dividendo v višini 37,5 % čistega poslovnega izida.
The French authorities also considered that, even if the creation of provisions for the renewal of the RAG had resulted in an advantage, that advantage had to be regarded as cancelled out by the increase in corporation tax paid in 1997.
Po navedbah francoskih organov bi poleg tega šlo v primeru neupravičene prednosti za obstoječo in ne za novo pomoč, ker naj bi tako določal desetletni predpis iz člena 15 Uredbe Sveta (ES) št. 659/1999 [10], ki naj bi začel veljati z dodelitvijo prvih elementov pomoči.
They claimed that, over the period from 1987 to 1996, EDF paid more to the state overall than the corporation tax that would have been paid by a commercial company which did not create provisions for the renewal of the RAG and which paid its shareholder a dividend equal to 37,5 % of its net result after tax.
Ker prva zahteva Komisije za informacije nosi datum 10. julij 2001, naj bi morebitni elementi pomoči, odobrene pred 1991, zastarali.
The French authorities also argued that, if EDF were found to have benefited from an undue advantage, it would constitute existing aid and not new aid on account of the expiry of the 10-year limitation period laid down in Article 15 of Council Regulation (EC) No 659/1999 [10], which started to run from the date on which the initial aid was granted.
Francoski organi menijo, da posredovanje zakonodajalca leta 1997 ni imelo učinka prekinitve tega zastaranja, saj imajo lahko tak učinek le ukrepi Komisije.
Since the Commission's first request for information was made on 10 July 2001, any aid granted before 1991 would be time-barred.
Francoski organi nazadnje menijo, da gre vsekakor za obstoječo pomoč, če je bila dodeljena pred liberalizacijo trga električne energije.
The French authorities took the view that the legislative measures adopted in 1997 did not suspend the limitation period since only action by the Commission could have that effect.
Francoski organi so v dopisu z dne 20. novembra 2003 ponovili svoje argumente glede odklonov prevrednotenja, vključenih v znesek dajatve koncedentu, ki se pojavljajo v obračunih družbe, in glede uporabe pravila zastaranja.
The French authorities argued finally that the measure would constitute existing aid in any event since it was granted prior to the liberalisation of the electricity market.
Poleg tega trdijo, da je stopnja davka od dohodkov pravnih oseb, ki naj bi jo bilo treba uporabiti pri prestrukturiranju bilance stanja družbe EDF, stopnja iz leta 1996 (stopnja 36,67 %) in ne iz leta 1997 (stopnja 41,66 %).
In their letter dated 20 November 2003, the French authorities reiterated their arguments concerning the revaluation reserves included in the amount of the grantor rights appearing in the accounts and concerning application of the limitation rule.
Menijo namreč, da je bilo to prestrukturiranje izvedeno na podlagi davčne napovedi, oddane 23. decembra 1997, po koncu davčnega leta 1996, vendar pred davčnim letom 1997.
Moreover, they claimed that the rate of corporation tax that should have been applied when EDF's balance sheet was restructured was the 1996 rate (36,67 %) and not the 1997 rate (41,66 %).
Francoski organi tako izpodbijajo trditev Komisije, da bi družba EDF leta 1997 imela prednost zaradi neplačevanja davka od dohodkov pravnih oseb na del rezervacij, ustvarjenih z oprostitvijo davka za prenovo omrežja RAG.
They considered that the restructuring was carried out on the basis of a tax return filed on 23 December 1997, after closure of the accounts for 1996 but before the 1997 accounts were finalised.
SODBE SODIŠČ EVROPSKE UNIJE
The French authorities thus disputed the Commission's claim that EDF benefited from an advantage in 1997 on account of the non-payment of corporation tax on some of the provisions created free of tax for the renewal of the high-voltage transmission network.
Splošno sodišče je v sodbi z dne 15. decembra 2009 razglasilo ničnost Sklepa Komisije z dne 16. decembra 2003, ker naj bi morala Komisija preveriti, ali bi preudaren zasebni vlagatelj v tržnem gospodarstvu v podobnih okoliščinah izvedel po znesku primerljivo naložbo.
JUDGMENTS BY THE EU COURTS
Splošno sodišče je menilo, da bi morala Komisija preveriti, ali navedena transakcija izpolnjuje merilo zasebnega vlagatelja.
By its judgment of 15 December 2009, the General Court annulled the Commission's decision of 16 December 2003 on the ground that it was incumbent on the Commission to determine whether a private investor would have invested a comparable amount in similar circumstances.
Komisija je tako po navedbah Splošnega sodišča napačno uporabila pravo in kršila člen 107 PDEU.
The General Court took the view that the Commission should have checked whether the operation satisfied the private investor test.
Sodišče je v sodbi z dne 5. junija 2012 zavrnilo pritožbo Komisije zoper sodbo Splošnega sodišča.
The General Court therefore considered that the Commission had committed an error of law and infringed Article 107 of the TFEU.
Menilo je zlasti, da Splošno sodišče ni napačno uporabilo prava s tem, ko je ugotovilo, da je obveznost Komisije, da preveri, ali je država dodelila kapital v okoliščinah, ki ustrezajo običajnim okoliščinam trga, obstajala ne glede na obliko, v kateri je bil dodeljen kapital.
In its judgment of 5 June 2012, the Court of Justice dismissed the appeal brought by the Commission against the judgment of the General Court.
Sodišče je poleg tega menilo, da Splošno sodišče ni napačno uporabilo prava niti pri presoji, da je mogoče načelo zasebnega vlagatelja uporabiti celo, če so bila uporabljena davčna sredstva.
The Court of Justice considered that the finding made by the General Court, to the effect that the obligation for the Commission to verify whether the capital had been provided by the state in circumstances corresponding to normal market conditions existed regardless of the way in which that capital had been provided by the state, was not vitiated by an error of law.
SKLEP O RAZŠIRITVI FORMALNEGA POSTOPKA PREISKAVE
The Court of Justice also took the view that the General Court did not err in law either in finding that the private investor test may be applicable even where fiscal means have been employed.
Komisija mora zaradi razglasitve ničnosti odločbe z dne 16. decembra 2003 sprejeti nov sklep na podlagi člena 266 PDEU in člena 13 Uredbe (ES) št. 659/1999 za končanje postopka v skladu s pravnimi vprašanji, na katera je bil dan dokončen odgovor s sodbo Sodišča.
DECISION TO EXTEND THE FORMAL INVESTIGATION PROCEDURE
Ker je bila odločba z dne 16. decembra 2003 razglašena za nično, je morala Komisija ponovno preučiti vprašanja v zvezi s členoma 3 in 4 navedene odločbe.
As a result of the annulment of the decision of 16 December 2003, the Commission had to adopt a new decision under Article 266 of the TFEU and Article 13 of Regulation (EC) No 659/1999 terminating the procedure by complying with the points of law established definitively by the judgment of the General Court.
Po eni strani niti Sodišče niti Splošno sodišče nista menili, da so bile pri sprejetju sklepa o začetku postopka preiskave nepravilnosti.
Since the decision of 16 December 2003 had been annulled, the Commission had to re-examine the questions relating to Articles 3 and 4 of that decision.
Ta sklep je torej lahko osnova za nov končni sklep.
On the one hand, neither the Court of Justice nor the General Court had found that the opening decision was irregular.
Po drugi strani je Sodišče jasno določilo merili za možnost uporabe in za uporabo merila zasebnega vlagatelja v tržnem gospodarstvu.
It could therefore form the basis for a new final decision.
Navedeni merili se opirata zlasti na obstoj objektivnih in preverljivih okoliščin, iz katerih je razvidno, da se je država članica vsekakor odločila, da izvede naložbo v nadzorovano javno podjetje, in sicer tako, da se je oprla na ekonomske ocene, primerljive s tistimi, do katerih bi prišel preudaren zasebni vlagatelj v tržnem gospodarstvu pred naložbo, da bi določil njeno prihodnjo donosnost [11].
On the other hand, the General Court clearly laid down the conditions governing the applicability and application of the private investor test.
Komisija je v sklepu o razširitvi formalnega postopka preiskave navedla, da na tej stopnji upravnega postopka z nobenim dokazilom, dokazom ali dokumentom ni bila podprta trditev francoskih organov, da bi bila računovodska sprememba iz leta 1997 enakovredna dodatni kapitalski injekciji, v znesku, enakovrednem delni oprostitvi davka.
These criteria were based on the existence of objective and verifiable evidence showing that the decision by the Member State was to make an investment in the public undertaking on the basis of economic evaluations comparable to those which a rational private investor would have had carried out, before making the investment, in order to determine its future profitability [11].
V nasprotju s pripombami francoskih organov se ni zdelo niti, da bi bila taka dodatna kapitalska injekcija – ne pomoč, temveč naložba, ki bi jo v primerljivih okoliščinah izvedel preudaren zasebni vlagatelj v tržnem gospodarstvu in ki bi bila utemeljena s pričakovano donosnostjo družbe EDF leta 1997, kar naj bi se sicer uresničilo v naslednjih letih.
In the decision to extend the formal investigation procedure, the Commission noted that, at that stage of the administrative procedure, there was no evidence, demonstration or document to support the statement by the French authorities that the accounting reform of 1997 could be interpreted as a capital contribution of an amount equivalent to the partial tax exemption.
Komisija je zato v sklepu o razširitvi glede na razpoložljive informacije in dokumente pojasnila svojo predhodno analizo morebitne gospodarske prednosti, izhajajoče iz tega, da družba EDF leta 1997 ni plačala davka od dohodkov pravnih oseb na del rezervacij, ki znašajo 14,119 milijarde FRF dajatev koncedentu, prerazvrščenih v kapitalske injekcije.
Contrary to the observations by the French authorities, nor was such a capital contribution an investment rather than an aid measure which a rational private investor in a market economy would have made in comparable circumstances, justified by EDF's projected profits in 1997, which were in fact achieved during subsequent years.
V zvezi s tem se je zdelo iz celovite presoje dejstev obravnavanega primera razvidno, da je navedeni ukrep sprejel javni organ, s čimer je treba izključiti možnost uporabe načela zasebnega vlagatelja.
Accordingly, in the extension decision, the Commission set out, in the light of the available information and documents, its preliminary analysis of the potential economic advantage arising from the non-payment by EDF in 1997 of corporation tax on the part of the provisions corresponding to the FRF 14,119 billion in grantor rights which were reclassified as capital contributions.
Francoski organi namreč v podporo svoji trditvi niso predložili nobenih informacij ali poslovnega načrta, ki je bil sprejet pred odločitvijo o neodtegnitvi davka družbi EDF ali hkrati s to odločitvijo, iz katerih bi bila razvidna donosnost take transakcije.
In that regard, the overall assessment of the facts of the case seemed to indicate that that measure involved the public authorities, thereby precluding the applicability of the principle of the private investor.
Komisija je z materialnega vidika glede na merila, ki jih je določilo Sodišče, navedla, da je morala Francija ustrezno določiti datum predloženih dokumentov in predložiti dokaz, da so jih pred sprejetjem spornega sklepa preučili ministri in pristojni uradniki ter skupščine parlamenta.