natgillin/translations-raw huggingface dataset:
If Article 4(6) of the Procedural Regulation is applied to the initial notification, then the aid was deemed approved in 2004, and the Commission has no competence to adopt a fresh decision pursuant to Article 4.
V skladu s tem je Komisija v uvodni izjavi 39 sklepa o začetku postopka ugotovila, da priglašeni ukrep pomeni državno pomoč v smislu člena 107(1) Pogodbe (nekdanji člen 87(1) Pogodbe o ustanovitvi Evropske skupnosti).
Instead, the measure is to be treated as existing aid, which is subject to review only as to its future effects and which cannot be the subject of a retrospective recovery order.
Ocena državne pomoči
However, a decision in accordance with Article 4(3) was taken, albeit unlawfully and despite being subsequently declared void, in which case Article 4(6) of the Procedural Regulation is no longer applicable.
Pravna podlaga
The United Kingdom claims that it should also be entitled to rely on the fact that an approval decision pursuant to Article 4(3) of the Procedural Regulation was taken prior to the tax relief being granted, so that the grant of aid was not unlawful in the sense of being granted without Commission approval.
Kot je navedeno v uvodni izjavi 55, je Komisija sklenila, da je treba pomoč obravnavati kot nezakonito pomoč, glede na okoljski cilj ukrepa pa bi morala Komisija oceniti združljivost ukrepa v skladu s členom 107(3)(c) Pogodbe na podlagi pravne podlage, ki je veljala, ko je bila pomoč dodeljena, in sicer na podlagi:
The United Kingdom claim that, in this case, the reason the aid is regarded as unlawful is solely that the Decision of 7 May 2004 was declared void in that it failed to open the formal investigation in 2004.
Združeno kraljestvo zaradi razlogov, navedenih v uvodnih izjavah 79 do 83, meni, da se pomoč ne bi smela šteti za nezakonito in da bi jo bilo treba oceniti samo na podlagi smernic o pomoči za varstvo okolja iz leta 2001.
It is not the case that the United Kingdom was, at the time the measure was put into effect, in breach of Article 108(3) of the Treaty.
Glede na stališče, ki ga je izrazilo Združeno kraljestvo, Komisija poleg svojih ugotovitev v zvezi s tem, navedenih v sklepu o začetku postopka, poudarja, da je Sodišče dosledno menilo, da če se pozitivna odločitev Komisije izpodbija v predpisanem roku in jo Sodišče razveljavi, splošna načela prava Unije ter zlasti načela pravne varnosti in zaščite legitimnih pričakovanj Komisiji ne preprečujejo, da zadevni ukrep pomoči razglasi za nezakonito in nezdružljivo pomoč ter odredi vračilo.
In assessing compatibility of the measure with the internal market, only the 2001 Environmental Aid Guidelines should be applied.
Sodišče je v sodbi CELF I [22] navedlo, da se za „pomoči, izvajane po pozitivni odločitvi Komisije, domneva, da so zakonite do odločbe sodišča Skupnosti o razglasitvi ničnosti.
The Commission should proceed to assess the aid on the basis of the notification in 2004 and apply the rules applicable at that time.
Potem pa z dnem te odločbe za zadevne pomoči v skladu s členom 231(1) ES velja, da z nično odločbo niso bile razglašene za združljive s skupnim trgom, tako da je treba njihovo izvajanje obravnavati kot nezakonito“.
Since the United Kingdom claims the aid is not unlawful, it alleges that the Commission is not entitled to divide the aid granted between the periods when the 2001 Environmental Aid Guidelines and the 2008 Environmental Aid Guidelines were respectively in force.
V sodbi CELF II [23] je Sodišče potrdilo svojo ugotovitev, da „legitimno pričakovanje prejemnika pomoči ne more nastati zaradi pozitivne odločbe Komisije, prvič, kadar je bila ta odločba izpodbijana v rokih za tožbo in jo je Sodišče nato razglasilo za nično niti, drugič, dokler rok za vložitev tožbe ni potekel ali – v primeru tožbe – dokler se sodišče Skupnosti o tem dokončno ne izreče“.
It follows that, since the Commission has found that the measure was consistent with the 2001 Environmental Aid Guidelines, all aid granted under the scheme should be declared compatible with the internal market.
Komisija zato vztraja pri svojem mnenju, da bi bilo treba olajšavo za dajatev na agregate obravnavati kot nezakonito pomoč.
The United Kingdom rejects the arguments put forward by the British Aggregates Association (‘BAA’) in its response to the Opening Decision, in which BAA argues that the measure, as notified in 2004, did not comply with the 2001 Environmental Aid Guidelines.
Kršitev člena 110 Pogodbe
The United Kingdom highlights the fact that the Commission already found as stated in recital 63 of the Opening Decision that the AGL had appreciable environmental effects and that BAA does not dispute the Commission's finding that the environmental agreements concluded with aggregates companies in Northern Ireland benefiting from the 80 % AGL relief have positive environmental effects and do not undermine the objectives pursued by the AGL.
Kot je pojasnjeno v uvodnih izjavah 53 in 54, je Komisija menila, da bi lahko dejstvo, da olajšava za dajatev na agregate ni bila dodeljena za proizvode, ki se uvažajo na Severno Irsko iz drugih držav članic, pomenilo kršitev člena 110 Pogodbe.
In addition, the United Kingdom demonstrates that the measure approved by the Commission in 2004 was an extension of the relief scheme that was originally introduced at the same time as the tax.
Zdi se, da prvi odstavek člena 110 Pogodbe prepoveduje nacionalne sheme, kot je shema olajšave za dajatev na agregate, ki se uporablja na Severnem Irskem in omogoča znižanje stopnje dajatve na agregate za neobdelane agregate, ki jih na Severnem Irskem pridobivajo proizvajalci, ki so sklenili okoljevarstvene sporazume, medtem ko so enaki proizvodi, uvoženi iz drugih držav članic, izključeni iz sheme olajšave in so zato obdavčeni po polni stopnji dajatve na agregate [24].
Point 51(2)(b) of the 2001 Environmental Aid Guidelines does not require that every single aspect of the derogation must have been fixed or implemented at the time the tax was introduced.
V nasprotju s trditvijo Združenega kraljestva, opisano v uvodni izjavi 85, dejstvo, da shema olajšave velja samo za določeno območje, ne spremeni te razlage.
If that were the case it would never be possible to introduce a modified derogation and point 51(2) would be a redundant provision.
Če bi bile ureditve, kot je shema olajšave Združenega kraljestva, dovoljene, bi lahko države članice dejansko zlahka zaobšle načelo prepovedi diskriminacije iz člena 110 Pogodbe.
Moreover, the United Kingdom puts forward that point 51(1)(b) of the 2001 Environmental Aid Guidelines is met and, as the Commission already acknowledged in recital 67 of the Opening Decision, the requirement to pay 20 % of the AGL represents a requirement to pay a significant proportion of the tax.
Sodišče je menilo [25], da „pravo Skupnosti ne omejuje svobode vsake države članice, da vzpostavi davčni sistem, ki razlikuje med določenimi izdelki, kljub temu da so enakovrstni v smislu člena 90, prvi odstavek, ES,“ kar trdi tudi Združeno kraljestvo.
The question whether that proportion is significant must also take into account that quarry operators who are eligible for the relief must bear the costs of making improvements in environmental performance and that aggregate prices are generally lower in Northern Ireland than in the rest of the United Kingdom.
Vendar so take razlike v skladu s pravom Unije „le, če sledijo ciljem, ki so tudi združljivi z zahtevami Pogodbe in sekundarne zakonodaje, in če so podrobna pravila taka, da nikakor ne pomenijo neposredne ali posredne diskriminacije glede uvoza iz drugih držav članic ali zaščite v korist konkurenčne nacionalne proizvodnje“.
In absolute terms, the monetary value of 20 % of the national tax payable is therefore greater than in the rest of the United Kingdom.
Kar zadeva olajšavo za dajatev na agregate, drugačna obravnava uvoženih agregatov očitno ne izpolnjuje zahtev za razlikovanje, ki jih je določilo Sodišče.
The United Kingdom asserts that the notion that the relief scheme could constitute discriminatory taxation contrary to Article 110 of the Treaty is incorrect.
Vodilno načelo v zvezi s pravom Unije je, da je treba načela iz Pogodbe razlagati in uporabljati na način, ki omogoča doseganje njihovih ciljev.
Imports from Ireland into the United Kingdom are taxed in an equivalent manner to production within the United Kingdom, including production in Northern Ireland where the conditions for the relief are not satisfied.
Člen 110 Pogodbe določa posebne določbe o mednarodnih davkih, ki državam članicam preprečujejo, da bi uvedle diskriminatorne notranje davke.
There is, therefore, no discrimination between products imported from Ireland into the United Kingdom and products produced in the United Kingdom.
Da bi bil davčni ukrep, ki pomeni pomoč, veljaven, mora Komisija zato potrditi, da zadevni ukrep ne krši člena 110 Pogodbe in da izpolnjuje vse ustrezne pogoje iz členov 107 in 108 [26].
Northern Ireland is not a Member State, so that it is not appropriate to apply Article 110 of the Treaty to determine that a specific tax treatment of certain producers within that area constitutes discrimination against products imported from other Member States and sold within that area.
Ni razloga za mnenje, da bi moral biti ukrep pomoči v obliki davčne olajšave, ki se uporablja samo v delu države članice, izvzet iz te razlage.
The United Kingdom alleges that discrimination should be assessed having regard to national products, and, that since the national products in the United Kingdom are subject to the full AGL, there can be no discrimination.
Kljub temu Komisija ugotavlja, da se je Združeno kraljestvo v svojem dopisu z dne 1. aprila 2014 zavezalo k odpravi nezdružljivosti olajšave za dajatev na agregate s členom 110 pogodbe prek vračila prejetih zneskov, ki so nezdružljivi z notranjim trgom v skladu z merili, opisanimi v uvodnih izjavah 99 do 103.
Moreover, the fact that certain producers in a given area of a Member State are afforded a tax relief is a matter for State aid control under Article 107 of the Treaty, not Article 110.
Obseg popravnega ukrepa mora omogočiti, da bo za nakup agregatov na Severnem Irskem od drugih držav članic, za katerega se je od leta 2004 do leta 2010, ko se je izvajala shema olajšave za dajatev na agregate, plačevala polna stopnja dajatve na agregate, mogoče uveljavljati 80-odstotno olajšavo za agregate, ki je bila na voljo upravljavcem kamnolomov na Severnem Irskem, ki so bili vključeni v to shemo olajšave.
Otherwise all fiscal aid to producers would have to be extended to products from other Member States.
Komisija ugotavlja, kot je Združeno kraljestvo trdilo v svojem dopisu z dne 17. septembra 2012, da ni mogoče določiti tujih kamnolomov, ki so prodajali agregate, obdavčene z dajatvijo na agregate, ki so bili uvoženi na Severno Irsko in tam uporabljeni.
Moreover, there is no rule of Union law that requires aid granted by way of a tax relief to producers in a part of a Member State to be made available equally to importers of similar products from other Member States.
Komisija poleg tega ugotavlja, da subjekti, ki so dejansko plačevali dajatev na agregate, niso bili tuji kamnolomi, ampak uvozniki, registrirani kot davčni zavezanci.
The United Kingdom does not accept that the aid is unlawful, but were it to be deemed so by the Commission, they believe that a recovery order is not appropriate.
Zato se zdi primerno in skladno s prakso Komisije [27], da so do povračila upravičeni tisti subjekti, ki so dejansko plačevali davek in pri katerih je nastala davčna obveznost plačila dajatve na agregate.
A recovery order would infringe the legitimate expectations of the recipients and would be disproportionate.
Predlagana shema z učinkom za nazaj zagotavlja, da bo vsak subjekt, ki bo dokazal, da je davčnemu uradu HMRC izkazal plačilo dajatve na agregate po polni stopnji za nakup agregatov, uvoženih na Severno Irsko iz drugih držav članic od 1. aprila 2004 do 30. novembra 2010 (v nadaljnjem besedilu: zadevno obdobje), ter izpolnil določena okoljska merila in določene pogoje, lahko uveljavljal 80-odstotni odbitek od plačane dajatve.
ASSESSMENT OF THE MEASURE
Združeno kraljestvo je moralo zagotoviti mehanizem za preverjanje, saj mora shema z učinkom za nazaj zagotoviti, da se lahko mehanizem vračila uveljavlja samo za uvoz agregatov iz kamnolomov, ki izpolnjujejo enake okoljske standarde kot kamnolomi na Severnem Irskem, ki so bili upravičeni do olajšave.
State aid within the meaning of Article 107(1) of the Treaty (ex Article 87(1) EC)
Komisija se zaveda, da Združeno kraljestvo, da bi se shema z učinkom za nazaj dejansko lahko uporabljala in ne bi bila po nepotrebnem obremenjujoča, ne bo preverjalo, ali tuji kamnolomi izpolnjujejo enake standarde, kot so naloženi kamnolomom na Severnem Irskem, saj v resnici ne bi imelo spodbude za to, preverjalo pa bo vsaj skladnost z veljavnimi okoljskimi standardi, ki so določeni v ustrezni zakonodaji Unije, preneseni v nacionalno zakonodajo.
State aid is defined in Article 107(1) of the Treaty as any aid granted by a Member State or through State resources in any form whatsoever, which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Ministrstvo za okolje Severne Irske bo potrdilo okoljske standarde vsakega morebitnega vlagatelja zahtevka in določilo enoletni rok za registracijo, ki bo začel teči na dan objave zakonodajnega osnutka o olajšavi z učinkom za nazaj v Združenem kraljestvu.
The AGL relief was granted through State resources, in the form of a tax rate reduction, to companies situated in a defined part of the territory of the United Kingdom (Northern Ireland), favouring them by reducing the costs that they would normally have to bear.
Vlagatelj zahtevka bo upravičen do olajšave, če bo dokazal, v katerem kamnolomu zunaj Združenega kraljestva je bil agregat pridobljen, in zaprosil ministrstvo za okolje Severne Irske za potrdilo, da je kamnolom takrat izpolnjeval okoljske standarde, skladne z zakonodajo Unije.
The recipients of the aid are involved in the extraction of aggregates or in the manufacturing of processed products, which are economic activities involving trade between Member States.
Ministrstvo za okolje se bo nato obrnilo na organe drugih držav članic za potrditev veljavnih standardov in skladnosti z njimi.
Accordingly, the Commission concluded in recital 39 of the Opening Decision that the notified measure constitutes State aid within the meaning of Article 107(1) of the Treaty (ex Article 87(1) of the Treaty Establishing the European Community).
Če bo skladnost potrjena, bo ministrstvo nato izdalo potrdilo o skladnosti, ki bo na voljo uradu HMRC [28], s tem pa se mu bodo zagotovili potrebni podatki za obravnavo zahtevkov za vračilo dajatve.
Assessment of the State aid
Za zahtevke v zvezi z istim kamnolomom bo veljalo isto dovoljenje.
Legal basis
Zahtevki za vračilo bodo morali vsebovati dokumentarna dokazila, iz katerih je razvidno, da so bili agregati pridobljeni v kamnolomu v drugi državi članici v zadevnem obdobju, da je ministrstvo za okolje izdalo potrdilo za ta kamnolom, da je bila plačana polna stopnja dajatve na agregate in da se ni uveljavljala nobena olajšava za druge namene.
As described in recital 55, the Commission concluded that as the aid is to be considered unlawful aid, and, considering the environmental objective of the measure, the Commission should assess the compatibility of the measure according to Article 107(3)(c) of the Treaty based on the legal basis in force at the moment the aid was granted, as follows:
Dokazilo o nakupu bi lahko vključevalo ustrezno trgovinsko dokumentacijo, iz katere je razviden datum transakcije in poreklo agregatov.
The United Kingdom considers, for the reasons described in recitals 79 to 83, that the aid should not be considered unlawful aid and that it should be assessed only on the basis of the 2001 Environmental Aid Guidelines.
Davčni izkazi registriranih davkoplačevalcev za dajatev na agregate bi lahko veljali kot dokaz, da je bila plačana polna stopnja dajatve na agregate in da se ni uveljavljala nobena druga olajšava.
In addition to its findings in this regard in the Opening Decision, given the position expressed by the United Kingdom, the Commission points out that the Court of Justice has consistently held that where a positive Commission decision is challenged within the prescribed time-limits and annulled by the Court, the general principles of Union law, and in particular the principles of legal certainty and protection of legitimate expectations, do not preclude the Commission from declaring that a given aid measure constitutes unlawful and incompatible aid and from ordering recovery.
Ti izkazi so del lastnih evidenc davkoplačevalcev, saj se organom zagotovijo samo podatki o skupnem znesku dajatve, ki jo je bilo treba plačati za obdavčljive agregate, ki se tržno izkoriščajo.
In CELF I [22], the Court stated that ‘aid implemented after the Commission's positive decision is presumed lawful until the Community court decides to annul that decision.
Komisija se zaveda, da bi lahko imeli morebitni vlagatelji zahtevkov težave pri zagotovitvi take dokumentacije, saj je od uvedbe olajšave za dajatev na agregate preteklo veliko časa [29].
Subsequently, on the latter decision, the aid in question is deemed, in accordance with the first paragraph of Article 231 EC, not to have been declared compatible by the annulled decision, with the result that its implementation must be regarded as unlawful.’
Vendar ugotavlja, da Združeno kraljestvo zahteva le razumne dokaze, ki so na voljo za olajšavo z učinkom za nazaj, glede na to, da ni javnih evidenc, ki bi vsebovale take informacije.
In CELF II [23] the Court confirms its findings that ‘a positive decision of the Commission cannot give rise to a legitimate expectation on the part of the aid recipient, first, where that decision has been challenged in due time before the Community judicature, which annulled it, or, secondly, so long as the period for bringing an action has not expired or, where an action has been brought, so long as the Community judicature has not delivered a definitive ruling’.
Popravni ukrep z učinkom za nazaj, ki ga je predlagalo Združeno kraljestvo, ima naslednje glavne značilnosti:
The Commission, therefore, maintains its view that the AGL relief should be considered unlawful aid.
o njem bo obveščena širša javnost, vključno z objavami v nacionalnih časopisih na Severnem Irskem in v Republiki Irski.
Consequently, aid granted after 2 April 2008 is subject to the 2008 Environmental Aid Guidelines.
Ker obveznost plačila dajatve na agregate, ki izvirajo iz kamnoloma zunaj Združenega kraljestva, nastane, ko se agregati začnejo tržno izkoriščati, tj. ko postanejo predmet dogovora o dobavi v Združenem kraljestvu, ko se začnejo uporabljati za gradbene namene ali ko se zmešajo s katero koli snovjo, ki ni voda, bi se lahko morebitni upravičeni subjekti najnatančneje določili na podlagi informacij o registraciji zavezancev za dajatev na agregate na Severnem Irskem.
Nevertheless, even, as the United Kingdom claims, the AGL relief were to be considered as existing aid, it would still have had to be adapted to the 2008 Environmental Aid Guidelines as per point 200 therein.
Zato bo obveščanje o shemi z učinkom za nazaj med drugim vključevalo pošiljanje obvestil vsem podjetjem, ki so na Severnem Irskem registrirana kot zavezanci za dajatev na agregate, vključno s podjetji, ki so bila registrirana v zadevnem obdobju, vendar so se že odjavila;
Breach of Article 110 of the Treaty
uzakonjen bo v prvem možnem finančnem zakonu, sprejetem po sprejetju sklepa Komisije.
As explained in recitals 53 and 54, the Commission considered that the AGL relief not being granted to products imported into Northern Ireland from other Member States could breach Article 110 of the Treaty.
Združeno kraljestvo je Komisijo obvestilo, da se je priprava zakonodajnega osnutka že začela aprila 2014, in ji hkrati že predložilo vzorec obrazca za zahtevek za vračilo dajatve na agregate.
The first paragraph of Article 110 of the Treaty appears to preclude a national scheme such as the AGL relief scheme applicable in Northern Ireland which provides for a reduction of the AGL rate as regards virgin aggregate extracted in Northern Ireland by producers having entered into environmental agreements, whereas identical products imported from other Member States are excluded from the reduced rate scheme and are thus taxed at the full AGL rate [24].
Predvideva se, da bi lahko shema z učinkom za nazaj začela veljati aprila ali maja 2015;
Contrary to the submission of the United Kingdom described in recital 85, the fact that the reduced rate scheme is to apply to a defined area solely, does not change this interpretation.
za registracijo pri ministrstvu za okolje bo veljal enoletni rok, ki bo začel teči na dan objave zakonodajnega osnutka in bo zagotavljal, da ima ministrstvo dovolj časa za preveritev ustreznih kamnolomov;
Indeed if provisions, such as the UK relief scheme, were allowed, Member States could easily circumvent the non-discrimination principle laid down in Article 110 of the Treaty.
ukrep bo trajal 4 leta od datuma sprejetja zakonodaje (tj. po uradni kraljevi potrditvi ustreznega finančnega zakona);
The Court of Justice has found [25], as the United Kingdom themselves claim, that ‘Community law does not restrict the freedom of each Member State to establish a tax system which differentiates between certain products, even products which are similar within the meaning of the first paragraph of Article 90 EC’.
ne bo omejen v smislu velikosti sklada;
Such differentiation is, however, compatible with Union law, ‘only if it pursues objectives which are themselves compatible with the requirements of the Treaty and its secondary legislation, and if the detailed rules are such as to avoid any form of discrimination, direct or indirect, against imports from other Member States or any form of protection of competing domestic products’.
vključeval bo plačila obresti v okviru povračila dajatve za nazaj.
In respect of the AGL relief, the different treatment of imported aggregates is manifestly not compliant with the requirements for differentiation as laid down by the Court.
Obrestna mera se bo izračunala v skladu s členom 9 Uredbe Komisije (ES) št. 794/2004 [30];
The guiding principle in respect of Union law is that the Treaty principles should be interpreted and applied in a way that gives effect to their aims.
zagotovil bo, da bodo plačila obdelana v čim krajšem času (natančno trajanje bo odvisno od časa, ki ga organi drugih držav članic potrebujejo za preveritev skladnosti kamnolomov, iz katerih so bili agregati uvoženi na Severno Irsko, z okoljskimi standardi).
Article 110 of the Treaty sets out specific provisions in respect of international taxation, which prohibit Member States from imposing internal taxation of a discriminatory nature.
Komisija zato meni, da se je Združeno kraljestvo zavezalo k vzpostavitvi primernega instrumenta za odpravo morebitne diskriminacije, do katere je morda prišlo v preteklosti.
In order for a tax measure, which constitutes aid, to be valid the Commission must, therefore, be satisfied that the measure in question, firstly, does not infringe Article 110 of the Treaty, and secondly, satisfies all the relevant conditions set out in Articles 107 and 108 [26].
Ocena na podlagi smernic o pomoči za varstvo okolja iz leta 2001
There is no reason to consider that an aid measure in the form of a tax relief that is applied only in a part of a Member State should constitute an exception from that interpretation.
Kot je navedeno v uvodni izjavi 56, Komisija v okviru svoje ocene olajšave za dajatev na agregate na podlagi smernic o pomoči za varstvo okolja iz leta 2001 ni mogla sprejeti pozitivnega sklepa zaradi dvomov v zvezi s členom 110 Pogodbe.