natgillin/translations-raw huggingface dataset:
France did not present any comments on these observations.
Francija ni predložila stališč k navedenim pripombam.
A technical meeting between the Commission and the French authorities was held on 12 February 2003, followed by a request for information by the Commission dated 4 July 2003.
Tehnični sestanek med Komisijo in francoskimi organi je potekal 12. februarja 2003, nato pa je Komisija predložila zahtevo za informacije z dne 4. julija 2003.
On 11 November 2003, France provided additional information.
Francija je 11. novembra 2003 predložila nove informacije.
On 17 November 2003, a further technical meeting was held between the Commission, the French authorities and representatives of EDF.
17. novembra 2003 je bil organiziran nov tehnični sestanek med Komisijo, francoskimi organi in predstavniki družbe EDF.
The French authorities provided additional information on 20 November 2003.
Francoski organi so 20. novembra 2003 predložili dodatne informacije.
By decision of 16 December 2003 [3], the Commission declared the aid measure in favour of EDF incompatible with the internal market and requested recovery of the aid with interest.
Komisija je z odločbo z dne 16. decembra 2003 [3] razglasila ukrep pomoči, ki jo je prejela družba EDF, za nezdružljiv z notranjim trgom in zahtevala vračilo te pomoči skupaj z obrestmi.
The aid was repaid in February 2004.
Pomoč je bila vrnjena februarja 2004.
By judgment of 15 December 2009, the General Court annulled the Commission's decision [4].
Splošno sodišče je s sodbo z dne 15. decembra 2009 razglasilo ničnost navedene odločbe Komisije [4].
France repaid to EDF the amount of aid which had been reimbursed in 2004.
Francija je družbi EDF znova plačala znesek pomoči, ki je bil vrnjen leta 2004.
By judgment of 5 June 2012, the Court of Justice rejected the appeal lodged by the Commission against the judgment of the General Court [5].
Sodišče je 5. junija 2012 zavrnilo pritožbo Komisije zoper sodbo Splošnega sodišča [5].
By decision of 2 May 2013, the Commission extended the formal investigation procedure (‘the extension decision’) [6].
Komisija je s sklepom z dne 2. maja 2013 razširila formalni postopek preiskave (sklep o razširitvi) [6].
The French authorities submitted their comments to the Commission on 1 July 2013.
Francoski organi so Komisiji predložili svoje pripombe v dopisu z dne 1. julija 2013.
By letter dated 13 August 2013, the Commission forwarded to France the observations dated 29 July 2013 received from one interested third party, namely EDF, and invited the French authorities to submit their comments.
Komisija je z dopisom z dne 13. avgusta 2013 Franciji poslala pripombe z dne 29. julija 2013 od ene same zainteresirane strani, to je družbe EDF, in jo pozvala k predložitvi pripomb.
On 11 October 2013, France submitted its comments on the observations by EDF.
Francija je 11. oktobra 2013 predložila komentarje k pripombam družbe EDF.
On 22 October 2013, the Commission sent this study to France and invited the French authorities to submit their comments.
Francija je 6. novembra 2013 predložila pripombe k študiji.
However, the invitation was subject to the reservation that the study had been submitted more than two and a half months after the deadline set by the extension decision and, furthermore, it had been drawn up after the decision to invest in EDF on which France was relying.
14. novembra 2013 so se sestali Komisija in francoski organi.
On 6 November 2013, France submitted its comments on the study.
Komisija je 15. novembra 2013 zahtevala dodatne informacije in pojasnila k pripombam Francije, ki so bili poslani 23. decembra 2013.
A meeting between the Commission and the French authorities was held on 14 November 2013.
Družba EDF je 22. novembra 2013 na svojo zahtevo Komisiji predložila pravno mnenje, da bi dopolnila in podprla svoje pripombe z dne 29. julija 2013.
On 15 November 2013, the Commission asked for further information and clarifications on the observations by France, which were submitted on 23 December 2013.
Na zahtevo družbe EDF je 12. marca 2014 potekal sestanek s Komisijo, ki so se ga udeležili tudi francoski organi.
On 22 November 2013, EDF sent to the Commission a legal opinion commissioned by EDF further to and in support of its observations of 29 July 2013.
Komisija je 13. maja 2014 od Francije zahtevala morebitne pripombe k pravnemu mnenju, ki ga je predložila družba EDF, ter pojasnila in dodatne informacije, ki jih je Francija predložila z dopisom z dne 19. junija 2014.
At the request of EDF, a meeting with the Commission in the presence of the French authorities was held on 12 March 2014.
PODROBEN OPIS UKREPA
On 13 May 2014, the Commission requested comments on the legal opinion submitted by EDF and clarifications and additional information from France, which the latter provided by letter dated 19 June 2014.
UPRAVIČENEC:
DETAILED DESCRIPTION OF THE MEASURE
DRUŽBA EDF, SPREMEMBE NJENEGA STATUSA IN NJEN KAPITAL
THE BENEFICIARY:
Družba EDF je bila ustanovljena z zakonom št. 46-628 z dne 8. aprila 1946 o nacionalizaciji električne energije in plina („zakon št. 46-628“), s katerim so bili v skladu z njegovim členom 1 nacionalizirani proizvodnja, prenos, distribucija, uvoz in izvoz električne energije v Franciji.
EDF, CHANGES IN ITS STATUS AND ITS CAPITAL
S tem zakonom je bilo upravljanje nacionaliziranih elektroenergetskih podjetij dodeljeno nacionalni javni ustanovi industrijske in komercialne narave, imenovani „Electricité de France (E.D.F.), Service National“.
EDF was set up by Act No 46-628 of 8 April 1946 on the nationalisation of electricity and gas (‘Act No 46-628’), which, in its first article, nationalised the production, transport, distribution, and import and export of electricity in France.
Člen 16 zakona št. 46-628 je določal, da je neto znesek sredstev, dajatev in obveznosti, prenesenih na EDF, sestavljal njen kapital, pripadal narodu, bil neodtujljiv, in ga je bilo treba v primeru poslovne izgube znova oblikovati iz izidov poznejših poslovnih let.
This Act entrusted the management of the nationalised electricity enterprises to a national public industrial and commercial establishment called ‘Électricité de France (E.D.F.), Service National’.
V skladu s členom 1 uredbe št. 56-493 z dne 14. maja 1956 o dotacijah družbi EDF v njen kapital so zanje veljala pravila iz člena 16 navedenega zakona.
Article 16 of Act No 46-628 provided that the net balance of the assets, rights and obligations transferred to EDF constituted its capital, belonged to the nation, was inalienable and, in the event of operating losses, had to be reconstituted using the results of subsequent years.
V skladu s členom 2 navedene uredbe se za te dodelitve državi izplačajo obresti in izda dividenda.
Under Article 1 of Decree No 56-493 of 14 May 1956 on capital contributions to EDF, those contributions were subject to the rules laid down by Article 16 of the above Act.
Družba EDF je bila v skladu z zakonom št. 46-628 od svoje ustanovitve in leta 1997 še vedno nacionalna javna ustanova industrijske in komercialne narave, za katero niso veljale določbe, ki se uporabljajo za delniške družbe.
Article 2 of the same Decree stipulates that the capital contributions give rise to payment to the state of interest and a dividend.
Javna ustanova industrijske in komercialne narave nima delniškega kapitala v nasprotju z delniško družbo javnega prava, ki je v lasti njenih delničarjev [7].
By virtue of Act No 46-628, EDF had been since its creation, and still was in 1997, a national public industrial and commercial establishment that was not governed by the provisions applicable to public limited companies.
Družba EDF kljub izrazom „kapital“ in „kapitalska injekcija“, uporabljenim v upoštevnih besedilih, ni imela delniškega kapitala, ker je imela status pravne osebe javnega prava.
A national public industrial and commercial establishment does not have any share capital, unlike a limited company governed by public law, which is owned by its shareholders [7].
Zakon št. 2004-803 z dne 9. avgusta 2004 o javni službi za električno energijo in plin ter o elektroenergetskih in plinskih podjetjih (zakon št. 2004-803) je določal spremembo tega statusa v prihodnosti.
Despite the terms ‘capital’ and ‘capital contribution’ used in the relevant instruments, EDF, because of its status as a legal person governed by public law, did not have any share capital.
Člen 24 zakona št. 2004-803 je določal, da za družbo EDF, katere kapital je moral biti v več kot 70-odstotni lasti države, veljajo zakoni, ki se uporabljajo za delniške družbe, razen če zakonske določbe ne predpisujejo drugače.
Act No 2004-803 of 9 August 2004 on the public electricity and gas service and on electricity and gas enterprises (‘Act No 2004-803’) provided for a future change to this status.
Člen 47 navedenega zakona je določal tudi poznejše preoblikovanje javne ustanove EDF v delniško družbo, vendar naj bi bilo treba za to objaviti uredbo o njenem novem statusu.
Article 24 of Act No 2004-803 stipulated that EDF, in which the state had to hold more than 70 % of the capital, would be governed by the laws applicable to public limited companies, save as otherwise provided by statute.
Člen 46 je določal, da je bila bilanca družbe EDF 31. decembra 2004 ugotovljena na podlagi bilance z dne 31. decembra 2003 in izkaza poslovnega izida javne ustanove EDF za poslovno leto 2004.
Article 47 of the Act also provided for the subsequent conversion of the public establishment EDF into a public limited company, subject to the publication of a decree on its new status.
Preoblikovanje družbe EDF v delniško družbo je začelo veljati v skladu z uredbo št. 2004-1224 z dne 17. novembra 2004 o statutu delniške družbe Electricité de France.
Article 46 laid down that the balance sheet of the company EDF at 31 December 2004 would be based on the balance sheet at 31 December 2003 and the income statement of the public establishment EDF for the 2004 financial year.
Statut, priložen uredbi, določa, da je družba EDF od tedaj delniška družba, za katero veljajo zakoni in predpisi, ki se uporabljajo za gospodarske družbe, zlasti trgovinski zakonik, če zanje ne veljajo odstopanja iz bolj podrobnih določb, vključno s samim statutom.
The conversion of EDF into a public limited company became effective by application of Decree No 2004-1224 of 17 November 2004 on the statutes of the public limited company Électricité de France.
Kot določata zakon št. 2004-803 in statut družbe EDF, je država morala imeti in še vedno mora imeti v lasti več kot 70 % kapitala te družbe.
The share capital of the new public limited company EDF was set in November 2004 at the same amount as the cumulated capital and capital contributions of the publicly owned industrial and commercial establishment EDF at that time, i.e. EUR 8,1 billion.
V členu 36 zakona št. 46-628 je navedeno, da so bile s tem zakonom na družbo EDF prenesene vse nacionalizirane koncesije za električno energijo.
This amount of capital and capital contributions had been reached under application of Act No 97-1026 of 10 November 1997 on various economic and commercial measures (‘Act No 97-1026’) and had remained unchanged since 1997.
Koncesionar mora za te koncesije v skladu s členom 37 spoštovati tipsko specifikacijo.
As stipulated by Act No 2004-803 and the EDF statutes, the state had — and has — to hold more than 70 % of the company's capital at any time.
Različne koncesije za prenos električne energije, ki jih je tako podelila država družbi EDF, so bile leta 1958 združene v eno samo koncesijo, imenovano koncesija za omrežje RAG.
In November 2005, new EDF shares accepted for listing on Euronext were offered at an open price, thereby effectively opening EDF's capital to shareholders other than the state.
Ker leta 1946 ni bilo računovodskih pravil za koncesije, je družba EDF menila, da je lastnica sredstev, ki so del omrežja RAG, in ta sredstva vpisala med sredstva svoje bilance.
THE CREATION OF ACCOUNTING PROVISIONS FOR THE RENEWAL OF THE HIGH-VOLTAGE TRANSMISSION NETWORK (RAG)
Družba EDF mora v skladu s členom 8 specifikacije, odobrene z uredbo št. 56-1225 z dne 28. novembra 1956, na svoje stroške izvajati vsa vzdrževalna in obnovitvena dela, potrebna za ohranjanje objektov, ki so predmet koncesije, v dobrem stanju.
Article 36 of Act No 46-628 transferred all the nationalised electricity concessions to EDF.
Družba EDF je leta 1987, potem ko je bil leta 1982 spremenjen splošni računovodski načrt, v katerem so navedena posebna pravila za sredstva, ki jih je treba ob izteku koncesije vrniti državi, spremenila svojo računovodsko prakso za sredstva v okviru omrežja RAG, ki jih je do tedaj obravnavala kot lastna sredstva, in ta sredstva razvrstila v bilančno postavko „Sredstva v koncesiji“.
Under Article 37 of the Act, the concessionaire is required to comply with a standard set of terms and conditions in relation to the concessions.
Družba EDF je za ta sredstva uporabila posebne računovodske predpise, uvedene v Franciji za sredstva v koncesiji, ki jih je treba vrniti državi ob njenem izteku, in je z oprostitvijo davka za prenovo omrežja RAG ustvarila rezervacije.
In 1958, the various electricity transmission concessions that had been transferred to EDF by the state were converted into a single concession known as the ‘réseau d'alimentation générale’ (RAG) (high-voltage transmission network).
Računsko sodišče je v poročilu iz leta 1994 [8] menilo, da je bilo težko šteti, da je treba sredstva v okviru omrežja RAG za razliko od lastnega premoženja družbe EDF v okviru omrežja RAG ob izteku koncesije vrniti državi, ker naj bi šlo za edinega in stalnega koncesionarja države, kakršen je družba EDF, določenega z zakonom.
In the absence of specific accounting rules for concessions, as early as 1946 EDF considered that it was the owner of the assets comprising the RAG and included those assets in its balance sheet.
Z drugimi besedami, računovodska sprememba, ki jo je leta 1987 uvedla družba EDF in s katero je ustvarila rezervacije z oprostitvijo davka, se računskemu sodišču ni zdela upravičena.
Pursuant to Article 8 of the terms and conditions approved by Decree No 56-1225 of 28 November 1956, EDF was required to carry out, at its expense, all the maintenance and renewal work needed to keep the concession structures in good working order.
Navedeno podjetje in nadzorni organi so hitro sprejeli ukrepe za ureditev položaja družbe EDF.
In 1987, following a 1982 amendment to the general accounting plan that laid down specific rules for the assets to be returned to the state at the end of the concession, EDF changed its accounting practice for the assets constituting the RAG, which had until then been considered to be own assets, and classified them under the balance sheet item ‘Assets under concession’.
Leta 1997 je imela družba EDF v svojih obračunih dve vrsti rezervacij, ustvarjenih z oprostitvijo davka za prenovo omrežja RAG:
EDF applied to those assets the special accounting rules established in France for assets under concession that have to be returned to the state at the end of the concession period, and created tax-free provisions for the renewal of the RAG.
še neuporabljene rezervacije v znesku 38,5 milijarde francoskih frankov (FRF) in dajatve koncedentu, ki ustrezajo postopkom že izvedene prenove, v znesku 18,345 milijarde FRF.
In a 1994 report [8], the French Court of Auditors considered that, in the presence of a sole and permanent concessionaire from the state, nominated by law, such as EDF, it was difficult to regard the assets constituting the RAG as having to be returned to the state at the end of the concession, as opposed to the RAG's own assets belonging to EDF.
PRERAZVRSTITEV RAČUNOVODSKIH REZERVACIJ
In other words, the Court of Auditors took the view that the accounting change introduced by EDF in 1987, which was reflected in the setting-up of tax-free provisions, was not justified.
V zakonu št. 97-1026 je bil pojasnjen položaj sredstev v okviru omrežja RAG.
Work to regularise EDF's situation was started rapidly between the undertaking and the supervising authorities.
Člen 4 navedenega zakona določa:
In 1997, EDF's accounts contained two types of tax-exempt provisions for the renewal of the RAG:
Objekti omrežja za splošno oskrbo z električno energijo se štejejo za lastnino Électricité de France, odkar je bila tej družbi dodeljena koncesija za to omrežje.
unused provisions amounting to FRF 38,5 billion, and grantor rights corresponding to renewal operations already carried out, amounting to FRF 18,345 billion.
Za uporabo določb [odstavka] I je 1. januarja 1997 protivrednost sredstev v naravi, ki so bila od omrežja za splošno oskrbo dana v koncesijo in so navedena v obveznostih v bilanci stanja Électricité de France, brez ustreznih odklonov prevrednotenja vpisana v postavko ‚Kapitalske injekcije‘ […].“
RECLASSIFICATION OF THE ACCOUNTING PROVISIONS
Navedeni zakon je bilo treba uporabiti za vsako transakcijo, ki se je nanašala na kapital družbe EDF.
Act No 97-1026 clarified the status of the assets constituting the RAG.
Člen 16 zakona št. 46-628, ki je veljal leta 1997, je določal, da je kapital družbe EDF neodtujljiv in da pripada narodu.
Article 4 of the Act provides:
Kapitalske injekcije družbe EDF, izhajajoče iz prerazvrstitve rezervacij za prenovo omrežja RAG, so torej spadale na področje zakona v okviru francoskega prava.
The structures of the high-voltage electricity transmission network are deemed to have been owned by Électricité de France (EDF) from the time that it was granted the concession for that network.
Zakon št. 97-1026 določa lastništvo sredstev omrežja RAG.
For the purposes of applying the provisions of paragraph I, as at 1 January 1997, the value of the assets in kind allocated under concession to the high-voltage transmission network appearing as liabilities on EDF's balance sheet is to be entered, net of the corresponding revaluation differences, under the item “Contributed capital” …’.
Bilanca družbe EDF je bila torej prestrukturirana z zakonom št. 97-1026.
Reference to the Act was necessary for any operation relating to EDF's capital.
Rezervacije, ki jih je družba EDF ustvarila med letoma 1987 in 1996 za prenovo omrežja RAG z namenom vrnitve teh uporabljenih ali neuporabljenih sredstev državi, so postale brezpredmetne, če se je štelo, da sredstva omrežja RAG pripadajo družbi EDF.
Article 16 of Act No 46-628, in the version in force in 1997, provided that EDF's capital was inalienable and belonged to the nation.
V Prilogi 1 k dopisu ministra za gospodarstvo, finance in industrijo, državnega sekretarja proračuna in državnega sekretarja za industrijo, poslanem družbi EDF 22. decembra 1997 (v nadaljevanju: dopis ministra za gospodarstvo), je razloženo prestrukturiranje bilance družbe EDF od vrha, skladno s členom 4 zakona št. 97-1026:
Therefore, under French law, the capital contributions to EDF resulting from the reclassification of the provisions for the renewal of the RAG were a matter for the law.
Prerazvrstitev ‚dajatev koncedentu‘ (18345563605 FRF):
Act No 97-1026 establishes the ownership of the assets constituting the RAG.
Konsolidacija v kapitalske injekcije za protivrednost sredstev v naravi omrežja RAG, danih v koncesijo v višini 14119065335 FRF.
EDF's balance sheet was therefore reorganised by Act No 97-1026.
Uskupinjanje odklonov prevrednotenja omrežja RAG leta 1959 (2425 mil.
The provisions set up by EDF between 1987 and 1996 for the renewal of the RAG with a view to returning those assets to the state, whether or not they had been used, would become superfluous if EDF were deemed to own the assets constituting the RAG.
FRF) in 1976 (neamortizirana osnovna sredstva: 97 mil.
Annex 1 to a letter addressed to EDF on 22 December 1997 by the Minister for Economic Affairs, Finance and Industry, the Secretary of State for the Budget and the Secretary of State for Industry (‘the letter from the Minister for Economic Affairs’) explained the restructuring of the upper part of EDF's balance sheet pursuant to Article 4 of Act No 97-1026 of 10 November 1997:
FRF) s postavko ‚Odklon prevrednotenja omrežja RAG‘, katere znesek tako znaša 1720 mil.
Reclassification of “Grantor rights” (FRF 18345563605):
FRF do 4145 mil.
Consolidation as capital contributions of the value of assets in kind allocated under concession to the RAG, amounting to FRF 14119065335.
FRF,
Amalgamation of the revaluation reserves for the RAG in 1959 (FRF 2425 million) and 1976 (non-depreciable fixed assets: FRF 97 million) with the item “Revaluation reserves RAG”, which is thus increased from FRF 1720 million to FRF 4145 million.
Uskupinjanje zakonsko urejenih rezervacij, ki se nanašajo na ponovno prevrednotenje amortiziranih osnovnih sredstev leta 1976 (1704 mil.
Amalgamation of the statutory provisions for the revaluation of depreciable fixed assets in 1976 (FRF 1704 million), the item thus increasing from FRF 877 million to FRF 2581 million.
FRF), postavka, ki je prešla z 877 mil.
Reclassification of the renewal provisions which have become unwarranted (FRF 38520943408) as retained income, in accordance with National Accountancy Council Opinion No 97-06 of 18 June 1997 on accountancy changes.’
FRF na 2581 mil.
In reorganising EDF's balance sheet, the French authorities followed National Accountancy Council Opinion No 97-06 of 18 June 1997 on changes to accounting methods, changes to estimates, changes to tax options and corrections to errors (‘the National Accountancy Council Opinion’), which states that corrections to accounting errors, which by their very nature relate to the posting of past transactions, ‘should be posted in the accounts for the financial year in which they are discovered’.
FRF.
In accordance with Act No 97-1026 of 10 November 1997 and the letter from the Minister for Economic Affairs, the revaluation reserves were transferred to the item ‘Own funds’ without incurring any tax since they corresponded to revaluation surpluses realised free of tax or under a tax neutrality arrangement pursuant to the 1959 and 1976 Revaluation Acts.
Prerazvrstitev rezervacij za prenovoso postale neupravičene (38520943408 FRF) za ponovni prenos zaradi upoštevanja mnenja nacionalnega računovodskega sveta št. 97-06 z dne 18. junija 1997, ki se nanaša na računovodske spremembe.“
Annex 3 to the letter from the Minister for Economic Affairs also sets out the tax implications of the reorganisation of EDF's balance sheet.
V skladu z zakonom št. 97-1026 in pismom ministra za gospodarstvo so bili odkloni prevrednotenja preneseni v rubriko „Lastni kapital“ brez davčne obveze, ker ustrezajo povečanju vrednosti prevrednotenja, izvedenega z oprostitvijo davka, ali v okviru sistema fiskalne nevtralnosti po zakonu o prevrednotenju iz leta 1959 in iz leta 1976.
A net asset variation results from the reclassification of the unused renewal provisions amounting to FRF 38,5 billion as retained income and is subject to corporation tax at the rate of 41,66 % applicable in 1997.
DAVČNA POSLEDICA PRERAZVRSTITVE RAČUNOVODSKIH REZERVACIJ
The unused provisions amounting to FRF 38,5 billion were thus correctly taxed by the French authorities.
Priloga 3 k dopisu ministra za gospodarstvo prav tako določa davčne posledice prestrukturiranja bilance družbe EDF.
However, the part of the tax-free provisions consolidated as a capital contribution corresponding to the grantor rights was not taxed.
Vendar del rezervacij, ki so bile prav tako ustvarjene z oprostitvijo davka in konsolidirane kot kapitalske injekcije, ni bil obdavčen.