natgillin/translations-raw huggingface dataset:
As regards the transfer of employees to municipalities the Cypriot authorities specified in their letter of 30 March 2012 that on the date of the letter eight employees had already been transferred at the request of the municipalities themselves who had additional staff needs and where, in the prevailing economic climate, the Ministry of Interior and the Ministry of Finance were unable to approve the creation of new/additional posts in the municipalities.
Spodbujevalni učinek nastopi, ko pomoč spremeni ravnanje podjetja tako, da se to začne ukvarjati z dodatno dejavnostjo, ki prispeva k razvoju sektorja, ki je brez pomoči ne bi opravljalo oziroma bi jo opravljalo na omejen ali drugačen način.
The restructuring plan foresees the transfer of 15 employees in total and includes a provision for pension rights for those 15 employees.
Enostranske državne pomoči, ki so namenjene le izboljšanju finančnega položaja podjetja, ne da bi kakor koli prispevale k razvoju sektorja, spadajo med pomoči za tekoče poslovanje, ki niso združljive z notranjim trgom.
It is foreseen that the municipalities will pay those employees a sum corresponding to the first step of the scale as if they were recruiting a new appointee to the same position and that the state will cover the difference up to the employees' actual salary.
Stalna toleranca države do zamud pri plačilu zapadlih zneskov, ki jih dolguje CKK, ni bila povezana z vlaganjem, usposabljanjem, ustvarjanjem delovnih mest ali kakršnim koli prispevkom, ki bi se v zameno zahteval od upravičenca.
The total amount required to cover the salary difference of 15 employees was estimated by the Cypriot authorities at EUR 3342450, from the date of transfer until the retirement of each of the employees.
Namen pomoči je bil le okrepitev finančnega položaja upravičenca.
In the same context the Cypriot authorities stressed that under the Termination of Employment Law (N.24/1976) the minimum cost for privately owned slaughterhouses to lay off 15 employees corresponds to a compulsory notice period of eight weeks.
Komisija zato meni, da je ta pomoč pomoč za tekoče poslovanje, ki ni združljiva z notranjim trgom.
According to the Cypriot authorities, a private slaughterhouse is not obliged to pay in addition any compensation for the laying-off of workers, unless there are specific collective agreements with trade unions.
V obravnavanem primeru je treba preučiti tudi, ali se ta ukrep lahko šteje tudi za obstoječo pomoč.
The same authorities furthermore indicated that the main competitor of CSK does not appear to have any collective union agreements.
V skladu s točko 4 Priloge IV.4 Pogodbe o pristopu Cipra se programi pomoči in posamezne pomoči, dodeljene za dejavnosti v zvezi s proizvodnjo, predelavo in trženjem kmetijskih proizvodov, uveljavljeni v državi članici pred datumom pristopa in še vedno veljavni po tem datumu, štejejo za obstoječo pomoč v smislu člena 88(1) Pogodbe ES (zdaj člena 108(1) PDEU), če je Komisija o ukrepu pomoči obveščena v roku štirih mesecev po datumu pristopa.
The same authorities also acknowledged in their submission of 14 May 2013 that, as regards the contraction of a new loan, obtaining such a loan must be considered doubtful under the current economic environment.
Vendar je v načrtu prestrukturiranja med drugim predvidena preobrazba CKK v družbo zasebnega prava.
V. ASSESSMENT OF THE AID
S to preobrazbo bo prenehal sedanji pravni status CKK, ki bo v prihodnje tudi predmet običajnega stečajnega postopka.
V.1.
V načrtu prestrukturiranja je poleg tega predvideno celotno poplačilo dolgov družbe Skladu za socialno varnost in Oddelku za interni prihodek ter poravnava zapadlih dolgov do komisarja za posojila (glej uvodno izjavo 44).
CSK is active in the slaughter of animals, namely sheep/goats, swine and cattle.
Trdijo, da njihova odločitev o dodelitvi pomoči za prestrukturiranje CKK predstavlja dokaz o namenu vlade, da sklene dogovor v zvezi z dolgovi CKK do vladnih oddelkov.
Article 180 of Council Regulation (EC) No 1234/2007 [8], which was in force at the time of notification of the restructuring aid for CSK, states that Articles 87, 88 and 89 of the Treaty (now Articles 107, 108 and 109 TFEU) shall apply to the production of and trade in beef and veal, pigmeat, sheepmeat and goatmeat.
Ker lahko podjetje v težavah, kot je CKK, načeloma koristi združljivo državno pomoč samo na podlagi odobrenega načrta za reševanje in prestrukturiranje, se poravnava neporavnanih obveznosti torej obravnava neposredno v okviru ocene združljivosti pomoči za prestrukturiranje.
Therefore, the measures in question have to be examined in the light of State aid rules.
V.3.2 Posojilo v višini 512850 EUR
V.2.
Kot je bilo prikazano v uvodni izjavi 96 zgoraj, ni mogoče izključiti, da obstaja dodatni element pomoči v zvezi s posojilom Zveze občin v višini 512850 EUR, ki ga CKK še ni odplačala.
Pursuant to Article 107(1) of the TFEU, aid granted by a Member State or through state resources in any form whatsoever that distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is prohibited, insofar as it affects trade between Member States.
Namen pomoči bi bil le okrepitev finančnega položaja upravičenca.
The restructuring aid is granted by the Cyprus state and it confers a selective advantage on its recipient, since it is only granted to CSK.
Taka pomoč bi bila torej pomoč za tekoče poslovanje, ki ni združljiva z notranjim trgom.
CSK is active in a market where trade between Member States takes place, and therefore the aid distorts or threatens to distort competition and affects trade between Member States since an advantage is conferred on CSK as compared to its competitors, and cross-border transport of animals for slaughtering purposes is allowed.
V.3.3 Pomoč osebju
Furthermore, foreign investors may invest into slaughterhouses in Cyprus.
Komisija dosledno ugotavlja, da se lahko nadomestilo za tako imenovane nasedle stroške (tj. stroški, ki izhajajo iz zavez, sprejetih pred začetkom odpiranja trga, ki jih ni več mogoče izpolnjevati pod enakimi pogoji v konkurenčnem tržnem okolju) v določenih okoliščinah šteje za združljivo z notranjim trgom.
Thus, the measure in question constitutes aid within the meaning of Article 107(1) of the TFEU.
V tem okviru je priznala, da mora postopni prehod iz položaja zelo omejene konkurence v položaj resnične konkurence na ravni Unije potekati pod sprejemljivimi ekonomskimi pogoji.
The present decision, apart from the restructuring aid, also covers several other possible aids that might have been granted or will be granted to the CSK.
Zato je v številnih sklepih sprejela, da države članice odobrijo državno pomoč in tako prvotnega operaterja razbremenijo dela njegovih „podedovanih“ obveznosti.
V.2.1.
V obravnavanem primeru se šteje, da ima CKK zaradi svoje narave javne službe strukturno slabost v primerjavi s konkurenti, ker mora nositi visoke stroške dela, ki izhajajo iz obdobja pred liberalizacijo ciprskega klavniškega trga pred vstopom Cipra v EU leta 2004 (glej uvodni izjavi 35 in 36).
State tolerance for delays in the payment of amounts due
Ciprski organi v odgovoru z dne 30. marca 2012 trdijo, da je v skladu z Zakonom o prenehanju delovnega razmerja (N.24/1976) minimalni strošek za klavnice v zasebni lasti za odpustitev zaposlenih obvezni odpovedni rok osmih mesecev (glej uvodno izjavo 86 zgoraj).
The continuous state tolerance for delays in the payment of amounts due could normally fall under the definition of a State aid under Article 107(1) of the TFEU: it is well established case-law that the favourable treatment of a company by the state as regards the recovery of debts can be regarded as State aid.
Po navedbah ciprskih organov zasebna klavnica ni obvezana poleg tega plačati kakršnega koli nadomestila za odpustitev delavcev, razen če obstajajo posebne kolektivne pogodbe s sindikati, ki pa v primeru glavnega konkurenta CKK po navedbah istih organov ne obstajajo.
According to EU case-law [10], a reduction by the state as creditor of payments on indebtedness or its omission to collect outstanding debt may comprise aid so long as a private creditor under the same or comparable circumstances would not have acted in the same manner.
Komisija torej meni, da se razlika v plači v višini 3,4 milijona EUR za zaposlene, ki se prenesejo na občine, lahko šteje za združljivo z notranjim trgom, vendar bi jo moral Ciper, ker je CKK podjetje v težavah, vključiti v zadevne stroške prestrukturiranja.
Indeed, in the present case it appears that the aid is granted through state resources, since the state forgoes income which would derive from the repayment of CSK's debts.
Ocena združljivosti bo torej obravnavana neposredno v okviru ocene združljivosti pomoči za prestrukturiranje.
The same considerations as above in recital 91 are pertinent as to the condition of distortion of competition and effect on trade.
Komisija je 9. julija 2014 sprejela nove Smernice o državni pomoči za reševanje in prestrukturiranje nefinančnih podjetij v težavah [20].
The state's tolerance for delays in the payment of amounts due by CSK therefore constitutes aid within the meaning of Article 107(1) of the TFEU.
V skladu s točko 136 teh novih smernic bodo priglasitve, ki jih bo Komisija evidentirala pred 1. avgustom 2014, pregledane glede na merila, ki so veljala v času priglasitve.
V.2.2.
V času priglasitve pomoči za prestrukturiranje v korist CKK (3. novembra 2010) so bile v veljavi Smernice Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah (v nadaljevanju: Smernice).
Loan of EUR 512850
Obravnavano pomoč je torej treba preučiti glede na določbe iz teh zadnjih smernic.
Concerning the loan of EUR 512850 by the Municipalities Union, the Cypriot authorities have indicated that this amount was granted in December 2007.
V.3.4.1 Upravičenost upravičenca
Following a negative opinion by the Cypriot State aid Commissioner, CSK paid back this amount to the Municipalities Union with interest on 15 January 2010, through the transfer of land of a value of EUR 580000.
Najprej je treba preučiti, ali je upravičenec podjetje v težavah v smislu točk 10 in 11 Smernic.
The evaluation of the land was effected by the Department of Land Register and Surveying, which is considered the official evaluator of the state.
Ciprski organi so že dokazali v okviru zadeve N. 60/10, da je CKK podjetje v težavah, saj so obstajali običajni znaki podjetja v težavah (kot so naraščajoče izgube, upadajoč promet, naraščajoč presežek zmogljivosti, vedno manjši denarni tok, naraščajoč dolg in upadajoča čista vrednost sredstev), in da si ne more opomoči z lastnimi sredstvi ali sredstvi, ki bi jih lahko pridobilo od lastnikov/delničarjev ali iz tržnih virov (glej uvodno izjavo 21).
The Cypriot authorities argue that the interest of EUR 67150, corresponds to an annual interest rate of 6,12 %, including annual capitalisation.
Od takrat se negativni trend v poslovanju CKK nadaljuje (glej uvodni izjavi 22 in 23).
The Commission notes that the base interest rates for Cyprus in the reference period range from 4,99 % (December 2007) to 1,24 % (January 2010).
Zato se CKK lahko šteje za podjetje v težavah v smislu točke 11 Smernic.
Under the previous Commission notice on the method for setting the reference and discount rates [11], 75 basis points had to be added to the base rate in order to determine the relevant reference rate.
Poglavje 5 Smernic vsebuje posebne določbe, ki se uporabljajo za pomoč za prestrukturiranje v kmetijskem sektorju.
According to the new Communication from the Commission on the revision of the method for setting the reference and discount rates [12], applicable as of 1 July 2008, on average a margin of 220 basis points has to be added (corresponding to normal collateral and a satisfactory rating or to high collateral and a weak financial rating).
Vendar se navedeno poglavje ne nanaša na ukrepe pomoči v korist podjetij, ki predelujejo in tržijo kmetijske proizvode.
The interest of 6,12 % p.a. paid by CSK to the Municipalities Union was on average higher than the applicable reference rate for the period December 2007 to January 2010.
Ker je CKK dejavna v predelovanju in trženju kmetijskih proizvodov, se posebne določbe Smernic, ki se uporabljajo za pomoč za prestrukturiranje v kmetijskem sektorju, zanjo ne uporabljajo.
Therefore, the Commission could in principle accept that as concerns the loan of EUR 512850 to CSK by the Municipalities Union, any possible State aid involved has been paid back to the Municipalities Union.
V.3.4.2 Ponovna vzpostavitev dolgoročne sposobnosti preživetja
However, the reference rates stated above, do not apply to companies in difficulty.
V skladu s točko 34 Smernic mora biti dodelitev pomoči za prestrukturiranje pogojena z izvajanjem načrta prestrukturiranja, ki ga mora v vseh primerih posameznih pomoči potrditi Komisija.
As already indicated in recital 21, the Commission acknowledged in its decision approving the rescue aid to CSK that the latter was a firm in difficulty.
V skladu s točko 35 Smernic mora biti v okviru načrta prestrukturiranja ponovno vzpostavljena dolgoročna sposobnost preživetja podjetja v razumnem časovnem okviru.
This had been further the argument of the authorities of Cyprus prior to the adoption of that decision, as supported by the accounts of the company for the years 2006-2009.
Ciprski organi so na zahtevo Komisije 26. novembra 2012 predložili posodobitev poslovnega načrta glede finančnih napovedi in tržnih podatkov.
Besides, the fact that the company defaulted on its bonds in July 2007 and consequently the Cypriot state as guarantor had to step in (cf. recital 60), solidifies this finding as well.
V prvotnem načrtu so podrobno opisane težave, s katerimi se je spopadala CKK in ki so vplivale na njeno sposobnost preživetja.
During 2007, CSK seems to have had the usual signs of a firm in difficulty such as increasing losses, diminishing turnover, excess capacity, declining cash flow and falling net asset value, as described in point 11 of the then applicable Guidelines on State aid for rescuing and restructuring firms in difficulty [13].
Glavni razlogi so bili pomanjkanje prilagodljivosti CKK kot javnega podjetja, visoki dolgovi in stroški dela.
Both, the previous Commission notice on the method for setting the reference and discount rates and the new Communication from the Commission on the revision of the method for setting the reference and discount rates foresee a risk margin of at least 400 bps to be applied to companies in difficulty.
Ukrepi prestrukturiranja, kot so opisani zgoraj v uvodnih izjavah od 43 do 45 (sprememba pravnega statusa, znižanje obveznosti družbe in zmanjšanje števila osebja), bi lahko prispevali k temu, da bi družba ponovno postala sposobna preživetja.
Since CSK fulfilled already in December 2007 the conditions to be classified as company in difficulty, the difference between the interest actually paid and the interest it would have had to pay taking into account a risk margin of 400 bps is State aid within the meaning of Article 107(1) of the TFEU.
Prvotni načrt prestrukturiranja temelji na dejanskih rezultatih za leto 2009 in za prvih osem mesecev leta 2010 ter na predpostavljeni 2-odstotni letni rasti trga.
V.2.3.
Ciprski organi trdijo, da ta odstotek pomeni povprečno letno povečanje obsega zakolov na Cipru v obdobju 1998–2008, in to je tudi napoved poslovodstva CKK za 5-letno projekcijsko obdobje iz prvotnega načrta prestrukturiranja (glej uvodno izjavo 63).
Bonds with state guarantee
Podatki in napovedi za razvoj družbe so predstavljeni do leta 2017.
In 1985, CSK had issued bonds with a guarantee of the state, which were re-issued in 1992 and 1999.
Finančni rezultati, predvideni v prvotnem načrtu za vse tri scenarije (pričakovani, optimistični in pesimistični) in izpostavljeni s strani ciprskih organov, so predstavljeni v spodnjih preglednicah (zneski v tisoč EUR).
Cyprus adopted a law to that effect.
Pričakovani scenarij
Thus, it appears that the aid was granted before the accession of Cyprus to the European Union.
Stroški proizvodnje
In fact, pursuant to point 2.1 of the Commission notice on the application of Articles 87 and 88 of the EC Treaty (now Articles 107 and 108 of the TFEU) to State aid in the form of guarantees [14], an aid in the form of a guarantee is granted at the moment when the guarantee is given, not when the guarantee is invoked, nor when payments are made under the terms of the guarantee.
Upravni stroški
The Commission therefore acknowledges that no State aid was granted when the guarantee was invoked in 2007.
Prihodki iz poslovanja
V.2.4.
Zneski, ki ne izhajajo iz poslovanja
Aid related to the transfer of personnel
Presežek
Finally, as indicated in the restructuring plan, a part of the personnel will be transferred to municipalities.
Optimistični scenarij
As explained by the Cypriot authorities in their letter of 20 April 2011, the pension rights of the employees that will be transferred to the municipalities have been included in the restructuring costs, and they amount to EUR 1,4 million.
Pesimistični scenarij
The social costs that have not been included in the restructuring plan relate to the part of the employees' salary above the salary level of a newly hired employee at a municipality, up to the salary that each employee had in CSK.
Vsi trije scenariji kažejo jasno znižanje stroškov proizvodnje in upravnih stroškov (ki so še vedno znašali približno 4,5 milijona EUR oziroma 1,5 milijona EUR leta 2009), kar bi CKK omogočilo ustvariti čisti dobiček od leta 2011 naprej (razen čiste izgube v višini približno 80000 EUR leta 2012 po pesimističnem scenariju).
This amount is estimated at EUR 3,4 million.
Toda te rezultate je treba razumeti glede na celotno finančno stanje CKK in v povezavi s pričakovanimi denarnimi tokovi.
Any measure exempting an undertaking from charges which are normally included in its budget constitutes State aid.
V posodobljenem poslovnem načrtu so naslednje napovedi:
This includes also costs linked to employee pay.
Posodobljeni pričakovani scenarij
The Court of Justice has in this context considered that the fact that state measures aim to compensate for additional costs cannot constitute grounds for disqualifying them from the definition of aid [15].
Posodobljeni pesimistični scenarij
The Commission therefore considers that the EUR 3,4 million salary difference for employees who are being transferred to municipalities constitutes State aid in favour of CSK.
Zaradi poznejšega začetka dobičkonosnosti je v posodobljenem poslovnem načrtu kapitalski položaj CKK še slabši, saj je po posodobljenem pričakovanem scenariju ob koncu projekcijskega obdobja (2020) še vedno napovedan negativen kapital v višini okoli 10,4 milijona EUR in za obdobje 2015–2020 ni izkazan noben pozitiven čisti denarni tok.
V.3.
Komisija opozarja, da prvotni poslovni načrt temelji na predpostavljeni 2-odstotni letni rasti trga (glej uvodno izjavo 124).
COMPATIBILITY OF AID
Toda po informacijah, ki so jih ciprski organi predložili 26. novembra 2012, je ciprski klavniški trg kazal splošni trend upadanja s stagnacijo leta 2010, 2-odstotnim skrčenjem leta 2011 in nadaljnjim skrčenjem za 3,8 % leta 2012 (glej uvodno izjavo 31).
The ban on State aid under Article 107(1) TFEU does not exclude that some categories of aid can be declared compatible with the internal market on the basis of exceptions provided for in paragraphs 2 and 3 of that Article.
Poleg tega je družba Cypra medtem vstopila v segment zakola goveda in presežna zmogljivost na trgu se je na splošno povečala.
In application of the derogations in Article 107(3)(c) of the TFEU, the Commission may consider aid to be compatible with the internal market if it is found to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Glede na to je presenetljivo, da ciprski organi v zvezi s posodobljenim poslovnim načrtom (predloženim novembra 2012) predpostavljajo, da bo CKK ponovno pridobila tržne deleže, kot so uporabljeni v prvotnem načrtu prestrukturiranja (glej uvodno izjavo 128 zgoraj).
However, it must be noted that, in principle, State aid to a firm in difficulty can only be declared compatible under the Guidelines on State aid for rescuing and restructuring firms in difficulty [16], since aid to a firm in difficulty is normally inappropriate for attaining a legitimate objective of compatibility as long as the viability of the firm as such remains doubtful.
Komisija torej meni, da glede na splošno slabo finančno stanje CKK (negativen kapital ob koncu projekcijskega obdobja tudi po optimističnem scenariju prvotnega poslovnega načrta; glej uvodno izjavo 127 zgoraj) in šibak denarni tok družbe, skupaj z neugodnimi razmerami na trgu, predlagani načrt prestrukturiranja družbi ne bo omogočil ponovno vzpostaviti dolgoročne sposobnosti preživetja.
V.3.1.
V.3.4.3 Preprečevanje neupravičenega izkrivljanja konkurence
State tolerance for delays in the payment of amounts due
V skladu s točko 38 Smernic je treba sprejeti izravnalne ukrepe za zagotovitev, da se škodljivi učinki na pogoje poslovanja čim bolj zmanjšajo, tako da so manjši od želenih pozitivnih učinkov.
Pursuant to paragraphs 66 and 67 of the European Union Guidelines for State aid in the agricultural and forestry sectors and in rural areas 2014 to 2020 [17], aid measures must contain some incentive element.
V skladu s točko 39 Smernic lahko taki ukrepi vsebujejo prenos sredstev, zmanjševanje zmogljivosti ali prisotnosti na trgu in zmanjševanje vstopnih ovir na zadevnih trgih.
An incentive effect is present when the aid changes the behaviour of an undertaking in such a way that it engages in additional activity contributing to the development of the sector which it would not have engaged in without the aid or in which it would only have engaged in a restricted or different manner.
Taki ukrepi ne smejo povzročiti poslabšanja strukture trga, na primer tako, da bi posredno povzročili monopolen ali izrazit oligopolen položaj.
Unilateral State aid measures which are simply intended to improve the financial situation of an undertaking but which in no way contribute to the development of the sector are considered to constitute operating aids which are incompatible with the internal market.
V skladu s točko 40 Smernic morajo biti ukrepi sorazmerni z izkrivljajočimi učinki pomoči in zlasti z velikostjo in relativno pomembnostjo podjetja na njegovem trgu ali trgih.
The continuous tolerance for delays in the payment of amounts due by CSK was neither linked to investment, training, job creation or any counterpart required from the beneficiary.
Treba je opozoriti, da so lahko v skladu s točko 56 Smernic pogoji za odobritev pomoči za prestrukturiranje manj strogi glede izvajanja izravnalnih ukrepov za družbo na območju, ki prejema podporo.
The aid was simply intended to strengthen the financial position of the beneficiary.
Kot je navedeno zgoraj, je CKK dejansko na območju, ki prejema podporo v smislu člena 107(3)(c) PDEU.
The Commission therefore considers that this aid constitutes operating aid, which is incompatible with the internal market.
Izravnalni ukrepi, predlagani v načrtu prestrukturiranja (uvodna izjava 46 Sklepa), so čisto vedenjske narave in ne pomenijo nobenega prenosa sredstev ali zmanjšanja zmogljivosti ali prisotnosti na trgu.
In the case at hand it also has to be examined whether this measure could qualify as existing aid.
Trditve ciprskih organov v zvezi s tem so naslednje:
Pursuant to Annex IV.4 point 4 of the Cypriot Accession Treaty, aid schemes and individual aid granted to activities linked to the production, processing and marketing of agricultural products, put into effect in a new Member State before the date of accession and still applicable after that date, shall be regarded as existing aid within the meaning of Article 88(1) of the EC Treaty (now Article 108(1) TFEU) if the aid measure is communicated to the Commission within four months of the date of accession.
V načrtu prestrukturiranja je navedeno, da je tržni delež CKK na evropskem trgu minimalen in da se je njen tržni delež na Cipru v zadnjih leti stalno zmanjševal.