natgillin/translations-raw huggingface dataset:
First, as far as the application of Article 107(3)(c) of the Treaty is concerned, point 10 of the 2014 Guidelines states that, in those specific Guidelines, ‘the Commission sets out the conditions under which aid for energy and environment may be considered compatible with the internal market under Article 107(3)(c) of the Treaty’.
Tretjič, glede trditve, povzete v uvodni izjavi 171, je treba za posebno pravilo o nadomestilih šteti, da pomeni nezakonito pomoč, ki sodi v obseg točke 248 smernic iz leta 2014: kot je bilo že pojasnjeno v uvodni izjavi 141 in naslednjih uvodnih izjavah, je zakon EEG iz leta 2012 bistveno spremenil shemo pomoči, ki jo je Komisija odobrila z odločbo v zadevi NN 27/2000.
According to the Court of Justice, ‘the Commission may adopt a policy as to how it will exercise its discretion in the form of measures such as guidelines, in so far as those measures contain rules indicating the approach which the institution is to take and do not depart from the rules of the Treaty’ [87].
Četrta trditev glede legitimnih pričakovanj upravičencev je nadalje proučena v uvodni izjavi 257, ker se nanaša le na vračilo.
As the 2014 Guidelines set out ex ante, in a general and transparent manner, the compatibility conditions for the exception laid down in Article 107(3)(c) of the Treaty, the Commission is bound to apply those Guidelines.
Alternativna ocena na podlagi smernic iz leta 2008
There is no scope for an application by analogy of the rules on electricity taxation, because the 2014 Guidelines contain a complete set of rules for the assessment of the reduction of RES surcharges.
Splošno sodišče je večkrat in v nasprotju s sodno prakso Sodišča menilo, da je treba nezakonito pomoč oceniti na podlagi pravil, ki so veljala v času, ko je bila pomoč dodeljena.
As far as the derogations in Article 107(3)(b) of the Treaty are concerned, the 2014 Guidelines do not contain any criteria as to how the Commission will exercise its discretion in the application of Article 107(3)(b).
Komisija je zato opravila alternativno oceno v skladu s členom 107(3)(c) Pogodbe na podlagi smernic iz leta 2008.
It is true that the Commission has adopted a communication on ‘Criteria for the analysis of the compatibility with the internal market of State aid to promote the execution of important projects of common European interest’ [88], which is applied from 1 July 2014.
V skladu z oceno bi morala Komisija pomoč za tekoče poslovanje, dodeljeno na podlagi posebnega pravila o nadomestilih, razglasiti za nezdružljivo v celoti iz razlogov iz uvodne izjave 187 in naslednjih uvodnih izjavah.
However, according to point 52 of that communication, ‘in the case of non-notified aid, the Commission will apply this communication if the aid was granted after its entry into force, and the rules in force at the time when the aid was granted in all other cases’.
V sklepu o začetku postopka je navedeno, da v času njegovega sprejetja ni bilo posebnih pravil o državni pomoči, ki bi priznavala, da se lahko izjeme ali znižanja dajatev za financiranje podpore za energijo iz obnovljivih virov štejejo za potrebna za doseganje cilja skupnega interesa in jih je zato treba odobriti na podlagi člena 107(3)(c) Pogodbe.
This means that the criteria laid down in the communication cannot be applied to the surcharge reductions examined in this Decision.
Komisija je v navedenem sklepu pojasnila tudi, zakaj ni bila mogoča analogija s pravili o obdavčitvi električne energije.
Rather, the Commission has to apply the rules laid down in the 2008 Guidelines [89].
Komisija zato tudi ne bi mogla odobriti zadevne pomoči v skladu s členom 107(3)(c) Pogodbe na podlagi pravil materialnega prava, ki so veljala v času dodelitve pomoči.
In the Opening Decision, the Commission expressed doubts as to whether the BesAR could be found compatible with the internal market pursuant to Article 107(3)(b) of the Treaty in accordance with points 147 to 150 of the 2008 Guidelines.
Stroški zaradi podpore za energijo iz obnovljivih virov
Those doubts were raised in particular because the reductions did not seem to relate to a project and a fortiori not a project which would be ‘specific and clearly defined in respect of the terms of its implementation’.
V skladu s točko 184 smernic iz leta 2014 se lahko znižanja dodelijo le za stroške zaradi podpore za energijo iz obnovljivih virov.
Finally, it was doubtful whether the aid in question, namely the reductions in the EEG-surcharge, would ‘present an incentive to the execution of the project’ (recitals 211 and 212 of the Opening Decision).
Nemčija je glede tega v okviru postopka priglasitve v zadevi SA.38632 (2014/N) navedla, da ni bilo dodeljeno nobeno znižanje financiranja podpore za električno energijo iz zemeljskega plina, saj morajo energetsko intenzivna podjetja v skladu z zakonom EEG iz leta 2014 plačati celotno dodatno dajatev za prvo GWh porabe na vsakem zadevnem odjemnem mestu.
Those doubts have not been alleviated.
Dejansko je prihodek od celotne dodatne dajatve za prvo GWh višji od zneska subvencije, plačane za električno energijo, proizvedeno iz zemeljskega plina [96].
Germany argues that both the achievement of the RES targets and the preservation of industrial competitiveness have to be considered to constitute one, if not several, projects of common European interest.
Leta 2012 je znesek podpore za zemeljski plin (41,4 milijona EUR) predstavljal 0,25 % skupnega zneska podpore na podlagi zakona EEG iz leta 2012 za navedeno leto.
Germany refers to the Commission's ‘Europe 2020’ strategy, which lists ‘promoting a more resource efficient, greener and more competitive economy’ as a priority [90].
Po napovedih naj bi količina zemeljskega plina v prihodnosti ostala enaka ali se celo nekoliko zmanjšala [97].
However, as important policy goals as they may be, the development of renewable energy sources and the promotion of competitiveness cannot be understood as specific projects in the literal sense.
Komisija je na tej podlagi ugotovila, da bi za upravičence na podlagi posebnega pravila o nadomestilih v skladu z zakonom EEG iz leta 2014 plačilo dodatne dajatve EEG za prvo GWh porabe precej presegalo znesek podpore za zemeljski plin [98].
If projects of common European interest were to be construed so as to encompass mere policy goals as such, the limits of Article 107(3)(b) would be stretched beyond their wording, and the requirement of targeting a specific, well-defined project would be rendered meaningless.
Navedeni znesek je nižji od minimalne dodatne dajatve, ki so jo morali upravičenci na podlagi posebnega pravila o nadomestilih plačati celo po prvi GWh porabe (0,05 ct/kWh) [99].
This would go against ‘the need for a narrow interpretation of the derogations from the general principle that State aid is incompatible with the common market’ [91].
Zakon EEG iz leta 2012 vključuje dve alternativni omejitvi.
More importantly, as the General Court made clear in Hotel Cipriani, ‘an aid measure can benefit from the derogation provided for in [Article 107(3)(b) of the Treaty] only if it does not benefit mostly the economic operators of one Member State rather than the Community as a whole’.
Pri prvi (točka 1 člena 41(3)), ki se postopno zmanjšuje, morajo upravičenci še vedno plačati celotno dodatno dajatev za prvo GWh porabe, minimalna dodatna dajatev, ki se plača za porabo nad 100 GWh porabe, pa znaša 0,05 ct/kWh.
That criterion is not fulfilled where the national aid scheme merely seeks to improve the competitiveness of the undertakings concerned [92].
Pri drugi možnosti (točka 2 člena 41(3)), ki se nanaša na podjetja z najvišjo energetsko intenzivnostjo, je dodatna dajatev omejena na 0,05 ct/kWh za celotno porabo upravičenca.
Indeed, the BesAR is intended only to ease the cost burden of energy-intensive undertakings in Germany and thereby to improve their competitiveness.
Upravičenci v obeh primerih še vedno plačajo manjši del dodatne dajatve, ki bi se lahko dodelila za podporo za zemeljski plin (0,016 ct/kWh leta 2014, na podlagi dodatne dajatve EEG v višini 5,277 ct/kWh leta 2013 pa 0,013 ct/kWh).
Finally, in view of the need for a narrow interpretation of the derogations from the general principle that State aid is incompatible with the internal market, mentioned in recital 178, the mere fact that electricity costs increase for a large number of industrial users cannot be regarded as a serious disturbance of the economy of the Member State concerned.
Zato se je s plačilom minimalne dodatne dajatve v višini 0,05 ct/kWh v letih 2013 in 2014, skupaj z obveznostjo plačila dodatne dajatve za prvo GWh za nekatere upravičence, zagotovilo, da se energetsko intenzivnim podjetjem ni dodelilo nobeno znižanje iz financiranja električne energije iz zemeljskega plina [100].
Therefore, the Commission could not have approved the BesAR pursuant to Article 107(3)(b) of the Treaty.
Upravičenost
Secondly, concerning the argument summarised in recital 170, the aid granted to energy-intensive undertakings through reduced EEG-surcharges is clearly distinct and separable from the support for renewable energy.
V točki 185 smernic iz leta 2014 je določeno, da mora biti pomoč omejena na sektorje, katerih konkurenčni položaj je izpostavljen tveganju zaradi stroškov, ki izhajajo iz financiranja podpore za energijo iz obnovljivih virov zaradi njihove elektro-intenzivnosti in izpostavljenosti mednarodni trgovini.
The beneficiaries of the latter are a different group compared to the group of beneficiaries of the former.
V skladu s tem se lahko pomoč dodeli le, če podjetje spada v sektorje iz Priloge 3 k smernicam iz leta 2014.
Moreover, the reductions do not immediately serve the purpose of financing the support for renewable energy, but to the contrary, actually run counter to that purpose since their immediate effect is to decrease the revenue available for the RES financing This is evidenced by the fact that the EEG-surcharge had to be increased for all other non-privileged users in order to safeguard the financing.
Poleg tega lahko v skladu s točko 186 smernic iz leta 2014 države članice v svojo nacionalno shemo za odobritev znižanj stroškov, ki izhajajo iz podpore za obnovljive vire energije, vključijo podjetje, če ima podjetje vsaj 20-odstotno elektro-intenzivnost in pripada sektorju z vsaj 4-odstotno intenzivnostjo trgovine na ravni Unije, čeprav ne spada v nobenega od sektorjev iz Priloge 3 k smernicam iz leta 2014.
Thirdly, concerning the argument summarised in recital 171, the BesAR has to be considered to constitute unlawful aid falling in the remit of point 248 of the 2014 Guidelines: Indeed, as already explained in recitals 141 et seq., the EEG-Act 2012 has substantially altered the aid scheme approved by the Commission decision adopted in case NN 27/2000.
V točki 187 smernic iz leta 2014 je določeno, da lahko države članice uvedejo dodatna merila za upravičenost, če izbira upravičencev v okviru upravičenih sektorjev temelji na objektivnih, nediskriminatornih in preglednih merilih, pomoč pa se načeloma dodeli na enak način za vse konkurente v istem sektorju, če so v podobnem dejanskem položaju
The fourth argument concerning the beneficiaries' legitimate expectations is examined further in recital 257, as it only relates to recovery.
Če je bila pomoč v obliki znižanj ali oprostitev bremen, povezanih s finančno podporo za električno energijo iz obnovljivih virov, dodeljena pred začetkom uporabe teh smernic tistim podjetjem, ki ne izpolnjujejo meril iz uvodnih izjav 197 in 198 tega sklepa, se taka pomoč lahko razglasi za združljivo, če je v skladu z načrtom prilagoditve (točka 197 smernic iz leta 2014).
Alternative assessment under the 2008 Guidelines
Pojasnila je tudi, da vsi upravičenci, ki so se lahko vključili v nacionalno shemo na podlagi točke 186 smernic iz leta 2014, spadajo v sektorje, navedene v Prilogi 5 k smernicam iz leta 2014.
The General Court has on several occasions and contrary to the case-law of the Court of Justice taken the view that unlawful aid has to be assessed on the basis of the rules in force at the time when it was granted.
Za izračun bruto dodane vrednosti, ki je potreben za uporabo točk od 185 do 192 smernic iz leta 2014 in je določen v Prilogi 4 k navedenim smernicam, je v členu 41 zakona EEG iz leta 2012 uporabljena bruto dodana vrednost po tržnih cenah v zadnjem poslovnem letu pred vlogo za znižanje dodatne dajatve.
Therefore, the Commission has carried out an alternative assessment pursuant to Article 107(3)(c) of the Treaty on the basis of the 2008 Guidelines.
V skladu s točkama 1 in 2 Priloge 4 k smernicam iz leta 2014 je treba uporabiti bruto dodano vrednost v stroških faktorjev in aritmetično sredino za zadnja tri leta, za katera so na voljo podatki.
The result is that the Commission would have had to declare the operating aid granted on the basis of the BesAR incompatible in its entirety, for the reasons set out in recitals 187 et seq.
Nemčija je pojasnila, da taki podatki niso na voljo, saj so vloge za znižanja za leti 2013 in 2014 vključevale le bruto dodano vrednost po tržnih cenah za najnovejše poslovno leto, za katero so bili podatki na voljo (tj. leti 2011 in 2012).
The Opening Decision states that at the time of its adoption, there were no specific State aid rules that would recognise that exemptions or reductions from charges that serve to finance RES support could be considered as necessary to achieve an objective of common interest and therefore be authorised on the basis of Article 107(3)(c) of the Treaty.
Komisija je na podlagi pojasnil Nemčije v svojem sklepu v zadevi SA.38632 (2014/N) ugotovila, da so prehodna pravila iz zakona EEG iz leta 2014, ki omogočajo uporabo podatkov o bruto dodani vrednosti v stroških faktorjev na podlagi zadnjega poslovnega leta ali zadnjih dveh poslovnih let, ter uporaba dejanskih stroškov električne energije v zadnjem poslovnem letu v skladu s smernicami iz leta 2014, zlasti s točko 195 (uvodne izjave 311 do 314 navedenega sklepa).
Furthermore, the Commission had prohibited similar operating aid notified by Austria in 2011 [93].
Sorazmernost
In that Decision, the Commission also explained why no analogy could be made to the rules on electricity taxation.
Vendar lahko države članice dodatno omejijo višino stroškov, ki izhajajo iz financiranja pomoči za energijo iz obnovljivih virov in se plačujejo na ravni podjetij, na 4 % bruto dodane vrednosti zadevnega podjetja.
For those reasons, the Commission could also not have authorised the aid in question pursuant to Article 107(3)(c) of the Treaty on the basis of the substantive rules in force at the time the aid was granted.
Za podjetja z vsaj 20-odstotno elektro-intenzivnostjo lahko države članice omejijo skupni znesek, ki ga je treba plačati, na 0,5 % bruto dodane vrednosti zadevnega podjetja.
Costs resulting from the support for energy from renewable energy sources
Če države članice določijo omejitev v višini 4 % oziroma 0,5 % bruto dodane vrednosti, morata ti omejitvi veljati za vsa upravičena podjetja (točki 189 in 190 smernic iz leta 2014).
According to point 184 of the 2014 Guidelines, reductions can only be granted in respect of costs resulting from the support to energy from renewable sources.
Poleg tega Komisija meni, da se lahko vsaka pomoč, ki se dodeli za zmanjšanje obremenitve, povezane s finančno podporo za električno energijo iz obnovljivih virov, za leta pred letom 2019, razglasi za združljivo z notranjim trgom, če je skladna z načrtom prilagoditve.
Mine gas is not a renewable energy source within the meaning of point 19(5) of the 2014 Guidelines.
Če je bila pomoč dodeljena za obdobje pred datumom začetka uporabe navedenih smernic, mora načrt predvideti tudi postopno uporabo meril za to obdobje.
Indeed, the revenue from the full surcharge on the first GWh is higher than the amount of subsidy paid in respect of electricity produced from mine gas [96].
Izhodišče je dodatna dajatev EEG, ki je bila dejansko plačana leta 2013; izračuna se z množenjem znižane dodatne dajatve EEG, ki jo je upravičenec plačal leta 2013, z dejansko porabo električne energije upravičenca v istem letu (v nadaljnjem besedilu: osnovna dodatna dajatev).
In 2012, the amount of support for mine gas (EUR 41,4 million) represented 0,25 % of the total amount of support under the EEG-Act 2012 for that year.
V skladu z načrtom prilagoditve bodo dodatne dajatve za leti 2013 in 2014 ponovno prilagojene tako, da ne bodo presegale 125 % in 150 % osnovne dodatne dajatve.
Forecasts show that the volume of mine gas is likely to remain constant in the future or even decrease slightly [97].
Od leta 2015 bo prilagoditev navzgor morda višja, saj se omejitev zviša na 200 % osnovne dodatne dajatve.
On that basis, the Commission found that for the beneficiaries of the BesAR under the EEG-Act 2014, the payment of the EEG-surcharge on the first GWh of consumption would already by far exceed the amount of support for mine gas [98].
V naslednjih letih do leta 2018 bo dodatna dajatev za leto x prav tako omejena na 200 % dodatne dajatve za leto x – 2.
Moreover, the Commission concluded that when multiplying the percentage of EEG support paid in respect of mine gas (0,25 %) by the EEG-surcharge (6,24 ct/kWh in 2014), the result is 0,016 ct/kWh.
Sklepna ugotovitev o združljivosti
Under the second alternative (§ 41(3) No 2), which concerns undertakings with the highest energy-intensity, the surcharge is capped at 0,05 ct/kWh for the beneficiary's whole consumption.
znižanje dodatne dajatve EEG je sorazmerno v skladu z merili iz točk 188 in 189 smernic iz leta 2014, kot je proučeno v oddelku 7.3.4 tega sklepa.
In both cases, beneficiaries still pay more than the fraction of the surcharge which could be allocated to the support of mine gas (0,016 ct/kWh in 2014, and, on the basis of an EEG-surcharge of 5,277 ct/kWh in 2013, 0,013 ct/kWh).
za znižanje, dodeljeno za leto 2013, bi moralo biti vračilo enako razliki med dodatno dajatvijo, ki bi morala biti plačana, če bi bili izpolnjeni vsi pogoji iz uvodne izjave 215, in dodatno dajatvijo EEG, ki je bila v letu 2013 dejansko plačana; vendar celotna dodatna dajatev EEG za podjetje, za katero velja obveznost vračila, vključno z vrnjenim zneskom, ne sme presegati 125 % dodatne dajatve EEG, ki je bila leta 2013 dejansko plačana;
Therefore, the payment of the minimum surcharge of 0,05 ct/kWh in 2013 and 2014, in addition to the obligation to pay the surcharge for the first GWh for some of the beneficiaries, ensured that no reduction was granted to energy-intensive undertakings from the financing of electricity from mine gas [100].
za znižanje, dodeljeno za leto 2014, bi moralo biti vračilo enako razliki med dodatno dajatvijo, ki bi morala biti plačana, če bi bila izpolnjena vsa merila iz uvodne izjave 215, in dodatno dajatvijo EEG, ki je bila v letu 2014 dejansko plačana; vendar celotna dodatna dajatev EEG za podjetje, za katero velja obveznost vračila, vključno z vrnjenim zneskom, ne sme presegati 150 % dodatne dajatve EEG, ki je bila leta 2013 dejansko plačana.
Eligibility
Skladnost z drugimi določbami Pogodbe
Point 185 of the 2014 Guidelines provides that the aid should be limited to sectors that are exposed to a risk to their competitive position due to the costs resulting from the funding of support to energy from renewable sources as a function of their electro-intensity and their exposure to international trade.
Ker je namen dodatne dajatve EEG financiranje podpore za električno energijo EEG, je Komisija v skladu s točko 29 smernic iz leta 2014 proučila njeno skladnost s členoma 30 in 110 Pogodbe.
Accordingly, the aid can only be granted if the undertaking belongs to the sectors listed in Annex 3 to the 2014 Guidelines.
V skladu s sodno prakso je lahko dajatev, s katero so na podlagi enakih meril obdavčeni domači in uvoženi proizvodi, s Pogodbo vseeno prepovedana, kadar je prihodek od te dajatve namenjen financiranju dejavnosti, ki posebej koristijo domačim obdavčenim proizvodom.
In addition, according to point 186 of the 2014 Guidelines, Member States can include an undertaking in their national scheme granting reductions from costs resulting from renewable support if the undertaking has an electro-intensity of at least 20 % and belongs to a sector with a trade intensity of at least 4 % at Union level, even if it does not belong to a sector listed in Annex 3 to the 2014 Guidelines.
Če se koristi, ki so jih deležni ti proizvodi, v celoti pobotajo z dajatvijo, s katero so obdavčeni, ta dajatev učinkuje samo na uvožene proizvode in je zato dajatev z enakim učinkom, v nasprotju s členom 30 Pogodbe.
Finally, point 187 of the 2014 Guidelines provides that Member States can impose additional eligibility criteria provided that within the eligible sectors the choice of beneficiaries is made on the basis of objective, non-discriminatory and transparent criteria and that the aid is granted in principle in the same way for all competitors in the same sector if they are in a similar factual situation.
Nasprotno pa, če se te koristi le delno pobotajo z bremenom domačih proizvodov, pomeni zadevna dajatev diskriminatorno obdavčitev v smislu člena 110 Pogodbe, delež, s katerim se je pobotalo breme domačih proizvodov, pa bo v nasprotju z navedeno določbo [102].
To the extent that aid in the form of a reduction in or exemption from the burden related to funding support for electricity from renewable sources was granted before the date of application of those Guidelines to undertakings that are not eligible according to the criteria in recitals 197 and 198 of this Decision, such aid can be declared compatible provided that it is in line with an adjustment plan (point 197 of the 2014 Guidelines).
Komisija je v svojih prejšnjih odločbah [103] in v skladu s sodno prakso Sodišča [104] menila, da bi lahko financiranje nacionalnih programov podpore za energijo iz obnovljivih virov z davkom podobnimi dajatvami na porabo električne energije pomenilo diskriminacijo uvožene energije iz obnovljivih virov.
Germany has also explained that all beneficiaries which could be included in the national scheme on the basis of point 186 of the 2014 Guidelines belong to sectors listed in Annex 5 to the 2014 Guidelines.
Znižana stopnja velja le, kadar je dobavitelj kupil 50 % svojega portfelja električne energije od nacionalnih proizvajalcev električne energije EEG, zato se zdi, da je to diskriminatorna dajatev v smislu člena 110 Pogodbe.
For the calculation of the gross value added (‘GVA’), which is necessary for the application of points 185 to 192 of the 2014 Guidelines and which is defined in Annex 4 thereto, § 41 EEG-Act 2012 uses the GVA at market prices over the last business year before the application for the surcharge reduction.
Komisija je menila tudi, da bi bila dodatna dajatev, kadar je bila uvedena za uvoz, ki ne bi bil upravičen do podpore na podlagi zakona EEG iz leta 2012, če bi bil proizveden v Nemčiji (na primer električna energija, proizvedena v obratih, ki delujejo več ko 20 let), v skladu s členoma 30 in 110, saj v tem primeru nacionalna proizvodnja in uvoz nista različno obravnavana.
Points 1 and 2 of Annex 4 to the 2014 Guidelines require the use of the GVA at factor costs as well as the arithmetic mean over the most recent three years for which data is available.
Nemčija trditvi, da bi lahko bil zakon EEG iz leta 2012 diskriminatoren v smislu členov 30 in 110 Pogodbe, nasprotuje iz naslednjih razlogov: trdi, da med uvoženimi proizvodi, za katere velja dodatna dajatev EEG, in domačimi proizvodi, ki so z njo financirani, ni nobene podobnosti.
Germany explained that such data was not available, because applications for the reductions for the years 2013 and 2014 only included GVA at market prices of the most recent business year for which data was available (that is to say 2011 and 2012).
Dodatna dajatev EEG namreč financira naprave za energijo iz obnovljivih virov, velja pa za porabo električne energije iz obnovljivih virov.