natgillin/translations-raw huggingface dataset:
The authorities believe that the way to determine prices by using the Regulation on basic prices is adequate.
V tem okviru je bolgarski državi tudi plačala 138781 BGN iz naslova splošnih stroškov.
It is also not true that the Regulation has not been updated, as new coefficients were introduced in 2007, so that no economic advantage was granted to economic operators through swaps already carried out.
Gozdna zemljišča v državni lasti so bila ocenjena na administrativno ceno v višini 11,99 BGN/m2.
The authorities counter the argument of the complainant that the evaluators would be partial.
Po informacijah, ki so na voljo bolgarskim organom, je povprečna tržna cena (ki je cena, o kateri se dogovorijo zasebne stranke pri nakupu in prodaji gozdnih zemljišč na poslovni podlagi na istem ali bližnjem območju v isti občini) v obdobju pregleda znašala 4,16 BGN/m2.
According to those authorities those evaluators are court experts, whose integrity cannot be called into question.
Menjava med družbo All Seas in Republiko Bolgarijo je bila torej opravljena za plačilo in ni pomenila ekonomske ugodnosti v smislu člena 107 Pogodbe.
Furthermore, in case they would value the forest land favourably for the private party and not in line with the provision of the Regulation on basic prices, such a valuation would not be accepted by the authorities for the purpose of the swap.
Bolgarski organi nadalje navajajo, da je družba All Seas zaprosila za spremembo namembnosti gozdnega zemljišča v skladu s členom 14 zakona o gozdovih in da je bolgarski svet ministrov prošnji ugodil v skladu s členom 14d(2) navedenega zakona [72].
In relation to the complainant’s allegation that the official statistical, data on values/prices of transactions provided by the authorities is not correct, the authorities state that tax evasion by hiding the actual price of a transaction constitutes a crime under the Bulgarian Penal Code.
Kolikor je znano bolgarskim organom, ta sklep ni postal pravnomočen.
Finally, the Bulgarian authorities refute the complainant’s statement that the indictment of the former head of the EFA would be proof of existence of a State aid relating to the swaps.
Bolgarski organi se strinjajo z družbo All Seas, da država ni imela neposrednega vpliva na spremembe namembnosti zadevnega zemljišča (za katero ni obstajala karta rabe prostora) in da torej sprememba lastništva, ki izhaja iz menjave, ne more biti izraz skupnega namena strank pri menjavi, da izvedejo spremembo namembnosti zadevnega zemljišča.
According to those authorities the proceedings against officials who participated in the procedures for swaps of State-owned forest land are irrelevant to assess the presence of aid in the contested transactions.
Po mnenju bolgarskih organov mora biti odločilni dejavnik pri oceni menjav to, ali je bilančna vrednost zamenjanega premoženja enaka.
BULGARIA’S COMMENTS ON THE OBSERVATIONS SUBMITTED BY OTHER THIRD PARTIES
To pa je prav podlaga, na kateri je bolgarska vlada opravila te posle.
Bulgaria’s comments of 29 September 2011
Drug razlog, ki izključuje obstoj državne pomoči pri spremembi namembnosti zemljišča po menjavi, je dejstvo, da so upravne pristojbine enake za vse prosilce.
By letter of 29 September 2011 the Bulgarian authorities responded to the comments submitted by All Seas on the opening decision.
Bolgarski organi nadalje navajajo, da družba All Seas ni niti pridobivala lesa na zemljiščih, ki jih je pridobila z menjavo, niti se ni ukvarjala s trgovino z lesom s teh zemljišč znotraj Unije.
All Seas has swapped a total of 157,4 ha of privately owned forest plots in the municipalities of Teteven and Gaborovo in return for government-owned forest plots totalling approximately 57,9 ha in the municipality of Balchik [71].
Poleg tega družba All Seas ne ponuja turističnih storitev, kot je določeno v zakonu o turizmu, niti ni gradbeno podjetje v smislu zakona o zbornici za gradbeništvo.
In this context All Seas also paid the Bulgarian State BGN 138781 in overhead expenses.
Pripombe Bolgarije z dne 4. novembra 2011
The government-owned forest plots were valued at an administrative price of BGN 11,99/m2.
Bolgarski organi so z dopisom z dne 4. novembra 2011 odgovorili na pripombe naslednjih tretjih strani: Elkabel AD, LM Impex EOOD, Foros Development EAD in Simeon Stoev Mirov.
According to the information available to the Bulgarian authorities, during the period under review the average market price (being the price agreed between private parties buying and selling forest plots on a commercial basis in the same or nearby region within the same municipality) was BGN 4,16/m2.
Kar zadeva posle menjave, opravljene z družbami Elkabel, LM Impex in Foros Development, so bolgarski organi navedli, da niso krili nobene razlike v cenah in da so v zadevnih primerih od zasebnih strank prejeli dodatno plačilo splošnih stroškov.
Consequently, the swap between All Seas and the Republic of Bulgaria was conducted against payment and did not result in an economic advantage within the meaning of Article 107 of the Treaty.
Poleg tega so navedene stranke plačale vse lokalne dajatve.
The Bulgarian authorities further note that All Seas applied for a change in the designated use of the forest plot in accordance with Article 14 of the Forest Act and that the Bulgarian Council of Ministers granted the application in accordance with Article 14d(2) of the Forest Act [72].
Nazadnje, nobena od treh družb ni zaprosila za spremembo namembnosti pridobljenega gozdnega zemljišča.
To the knowledge of the Bulgarian authorities, this decision has not entered into force.
Bolgarski organi nadalje navajajo, da v nekaterih občinah, kjer so bila zamenjana zemljišča, niso bili sklenjeni nobeni v celoti zasebni posli, zato ni bilo mogoče določiti tržne cene zamenjanih zemljišč ali ugotoviti, ali je bila dodeljena ekonomska ugodnost.
The Bulgarian authorities agree with All Seas that the State had no direct influence over the changes in the designated use of the land in question (for which no land use map existed), and therefore that change of ownership resulting from the swap cannot be expression of any common intention on the part of the parties to the swap to effect a change in its designated use.
Bolgarski organi navajajo tudi, da niti družba Elkabel niti družba LM Impex nista izvoznici lesa ali registrirani kot gradbeno ali turistično podjetje na podlagi bolgarske zakonodaje.
According to the Bulgarian authorities, the determining factor in the evaluation of the swaps must be whether the balance-sheet value of the assets being exchanged is equivalent.
Kar zadeva fizično osebo Simeona Stoeva Mirova, ki je 5,6 dekarja zasebnih gozdnih zemljišč v Rakitovem, ocenjenih na 3436 BGN, zamenjal za 5 dekarjev gozdnih zemljišč v javni lasti v Burgasu (vas Krajmorje), ocenjenih na 1308 BGN, bolgarski organi menijo, da bi morala ta menjava spadati pod uredbo de minimis.
This is precisely the basis on which the Bulgarian government has conducted these transactions.
Iz teh razlogov bolgarski organi trdijo, da menjave z zgoraj navedenimi zasebnimi strankami po njihovem mnenju ne pomenijo državne pomoči.
Another reason that no State aid is involved in changing the use of the land after the swap is the fact that the administrative fees are the same for all applicants.
Pripombe Bolgarije z dne 16. decembra 2011
The Bulgarian authorities further note that All Seas has neither harvested timber on the plots it received as a result of the swap, nor has it engaged in intra-Union trade in timber from those plots.
Bolgarski organi so z dopisom z dne 16. decembra 2011 odgovorili na pripombe naslednjih tretjih strani: V-G-N Confort OOD, Izgrev 5 EOOD, Ecobalkani-Bulgaria EOOD, Vihren EEOD, Liteks Komers AD in Jivka Blagoeva.
Furthermore, All Seas does not offer tourist services as specified in the Tourism Act, nor is it a construction company within the meaning of the Chamber of Builders Act.
Kar zadeva posle menjave z družbami V-G-N Confort, Izgrev 5, Ecobalkani, Vihren in Liteks Komerst, so bolgarski organi pojasnili, da niso krili nobene razlike v cenah in da so v zadevnih primerih od zasebnih strank prejeli dodatno plačilo splošnih stroškov.
Bulgaria’s comments of 4 November 2011
Poleg tega so navedene stranke plačale vse lokalne dajatve.
By letter of 4 November 2011, the Bulgarian authorities responded to the comments of the following third parties: Elkabel AD, LM Impex EOOD, Foros Development EAD and Simeon Stoev Mirov.
Nazadnje, družbe V-G-N Confort, Ecobalkani in Liteks Komers niso zaprosile za spremembo namembnosti pridobljenih gozdnih zemljišč v državni lasti.
As regards the swap transactions executed with Elkabel, LM Impex and Foros Development, the Bulgarian authorities stated that they did not cover any shortfall in prices and, in the cases concerned, received additional payment of overheads from the private parties.
Bolgarski organi nadalje navajajo, da v nekaterih občinah, kjer so bila zamenjana zemljišča, niso bili sklenjeni nobeni v celoti zasebni posli, tako da ni mogoče določiti tržne cene zadevnih zemljišč in neizpodbitno ugotoviti, ali je bila zgoraj navedenim zasebnim strankam dodeljena ekonomska ugodnost.
In addition, all local taxes were paid by those parties.
V primeru družbe Izgrev 5 je bila administrativna cena zamenjanega gozdnega zemljišča v javni lasti nekoliko višja od tržne cene, dosežene pri podobnih zasebnih poslih, zato po mnenju bolgarskih organov ni bila dodeljena nobena ugodnost.
Finally, none of the three companies requested the change in the use of the acquired forest land.
Enako sklepanje naj bi veljalo za posel z družbo Liteks Komers, pri katerem so bile po navedbah bolgarskih organov administrativne cene štirikrat višje od tržnih cen za gozdna zemljišča v javni lasti.
The Bulgarian authorities further note that in some of the municipalities where the exchanged plots were located, no fully private transactions had taken place, so that it was not possible to determine the market price of the plots exchanged or whether an economic advantage had been granted.
Nazadnje, bolgarski organi navajajo, da nobena od zgoraj navedenih zasebnih strank ni izvoznica lesa ali registrirana kot gradbeno ali turistično podjetje na podlagi bolgarske zakonodaje, tako da posli menjave, sklenjeni z njimi, ne vplivajo na trgovino med državami članicami.
The Bulgarian authorities further note that neither Elkabel, nor LM Impex is a timber exporter, nor is either registered as a construction or tourism company under Bulgarian law.
Posel menjave s fizično osebo Jivko Blagoevo je vključeval menjavo 1,9036 ha zasebnih gozdnih zemljišč v občini Teteven, ocenjenih na 16091 BGN, v zameno za 0,3001 ha gozdnih zemljišč v javni lasti na območju Predela v občini Razlog, ocenjenih na 24216 BGN.
As regards Simeon Stoev Mirov, a natural person, who swapped 5,6 decares of private forest land in Rakitovo, valued at BGN 3436, in return for 5 decares of publicly owned forest land in Burgas (village of Kraymorie), valued at BGN 1308, the Bulgarian authorities consider that this swap should fall under the De minimis Regulation.
Bolgarska država ni krila razlike v ceni, vse splošne stroške in lokalne dajatve je plačala Jivka Blagoeva, novi lastnik pa ni zaprosil za spremembo namembnosti zamenjanega zemljišča.
For those reasons, the Bulgarian authorities argue that swaps with in their view the abovementioned private parties do not constitute State aid.
Po mnenju bolgarskih organov bi morala ta menjava spadati pod uredbo de minimis.
Bulgaria’s comments of 16 December 2011
Bolgarski organi zato menijo, da posli menjave, sklenjeni z zgoraj navedenimi zasebnimi strankami, ne vključujejo državne pomoči.
By letter of 16 December 2011, the Bulgarian authorities responded to the comments of the following third parties: V-G-N Confort OOD, Izgrev 5 EOOD, Ecobalkani-Bulgaria EOOD, Vihren EEOD, Liteks Komers AD and Jivka Blagoeva.
Pripombe Bolgarije z dne 25. aprila 2012
As regards the swap transactions with V-G-N Confort, Izgrev 5, Ecobalkani, Vihren and Liteks Komers, the Bulgarian authorities explained that they did not cover any shortfall in prices and, in the cases concerned, received additional payment of overheads from the private parties.
Bolgarski organi so z dopisom z dne 25. aprila 2012 odgovorili na pripombe naslednjih tretjih strani: Aqua Estate, Beta Forest, Kosta Gerov, Dimitar Ivanov Terziev, Javor Iliev Hajtov, Valentina Angelova Hajtova, Georgi Aleksandrov Babev, Marjeta Tihomirova Damjanova, Elizabet Petkova Mihajlova, Svetoslav Petkov Mihajlov, BG Land Co, Mirta Engineering, Miks PS-OOD in BOIL OOD.
Moreover, all local taxes were paid by those parties.
Bolgarski organi podpirajo pripombe, ki so jih predložile te fizične osebe in družbe, ki so bile stranke poslov menjave, sklenjenih v obdobju pregleda, tj. da menjave ne vključujejo državne pomoči, ampak pomenijo posle, opravljene pod ugodnimi pogoji za državo in po cenah, ki niso nižje od tržnih cen za podobne nepremičnine.
Finally, V-G-N Confort, Ecobalkani and Liteks Komers did not request a change to the designated use of the government-owned forest land acquired by them.
Poleg tega bolgarski organi podpirajo stališče zgoraj navedenih zasebnih strank, da so bili posli menjave opravljeni v skladu z veljavno bolgarsko zakonodajo: uredbo o osnovnih cenah in zakonom o gozdovih.
The Bulgarian authorities further note that in some of the municipalities where the exchanged plots were located, no fully private transactions took place, so that it is not possible to determine the market price of the plots concerned and it cannot be conclusively ascertained whether an economic advantage was granted to abovementioned private parties.
Nazadnje, za nekatere od teh poslov bi bilo treba šteti, da spadajo pod uredbo de minimis.
In the case of Izgrev 5, the administrative price of the swapped publicly publicly oowned forest land was slightly higher than the market price obtained in similar private transactions, so that according to the Bulgarian authorities no advantage was granted.
ODGOVORI BOLGARIJE NA ZAHTEVE KOMISIJE ZA INFORMACIJE, POSLANE MED FORMALNIM POSTOPKOM PREISKAVE
The same reasoning would apply to the transaction with Liteks Komers, where — according to the Bulgarian authorities — administrative prices would have been four times higher than the market prices for the publicly owned forest land.
Bolgarski organi so v naknadno predloženih dokumentih v odgovor na zahteve za informacije navedli tržne cene – za gozdna zemljišča v zasebni lasti in gozdna zemljišča v javni lasti – za vse posle menjave, opravljene v obdobju pregleda [73].
Finally, the Bulgarian authorities note that none of the abovementioned private parties is a timber exporter or is registered as a construction or tourism company under Bulgarian law, so that the swap transactions concluded with them do not affect trade between Member States.
Vendar so bolgarski organi v dopisu z dne 19. novembra 2013 [74] navedli, da obstaja nekaj težav v zvezi z zanesljivostjo predloženih podatkov.
As regards the swap transaction with Jivka Blagoeva, a natural person, it resulted in the swap of 1,9036 ha of privately owned forest land in Teteven Municipality, valued at BGN 16091, in return for 0,3001 ha publicly-owned forest land in the Predela area, Razlog Municipality, valued at BGN 24216.
Zlasti so za namene formule iz uvodne izjave 44 zagotovili poštene tržne cene za 82 zemljišč (60 v javni in 22 v zasebni lasti), na katera so se nanašali sporni posli menjave.
The Bulgarian State did not cover the shortfall in price, all overheads and local taxes were paid by Jivka Blagoeva and the new owner has not requested a change in the designated use of the swapped land.
Za preostala zemljišča so zagotovili tržne vrednosti po najboljših prizadevanjih in navedli, da ni nujno, da predstavljajo poštene tržne vrednosti.
According to the Bulgarian authorities this swap should fall under the De minimis Regulation.
Za preostala zadevna zemljišča v javni lasti so pojasnili, da so cene, ki so jih navedli kot tržne cene, dejansko povprečje cen za različne vrste poslov z gozdovi.
Accordingly, the Bulgarian authorities consider that no State aid is present in the swap transactions concluded with the private parties mentioned above.
Zato ni nujno, da pomenijo pošteno tržno vrednost, ker niso enake povprečnim cenam popolnoma podobnih poslov.
Bulgaria’s comments of 25 April 2012
Podobno so bolgarski organi za preostala zemljišča v zasebni lasti, ki jih neodvisni izvedenec še ni ovrednotil, navedli, da so bile v nekaterih primerih cene, navedene v prodajnih potrdilih, ki so jih organi uporabili kot merilo za zagotovljene tržne vrednosti teh zemljišč, blizu ali enake tako imenovanim davčnim vrednostim.
By letter of 25 April 2012, the Bulgarian authorities responded to the comments of the following third parties: Aqua Estate, Beta Forest, Kosta Gerov, Dimitar Ivanov Terziev, Yavor Iliev Haytov, Valentina Angelova Haytova, Georgi Aleksandrov Babev, Marieta Tihomirova Damyanova, Elizabet Petkova Mihaylova, Svetoslav Petkov Mihaylov, BG Land Co, Mirta Engineering, Miks PS-OOD, and BOIL OOD.
Davčna vrednost zemljišča ni njegova tržna vrednost, ampak minimalna cena, ki jo je treba plačati v nepremičninskih poslih, to pomeni, da bi bila tržna vrednost zadevnega zemljišča načeloma višja.
The Bulgarian authorities support the comments submitted by these natural persons and companies which were parties to swap transactions concluded during the period under review, namely that the swaps do not involve State aid but instead constitute transactions carried out under favourable conditions for the State and at prices that are not lower than market prices for similar real estates.
Ne glede na navedeno so bolgarski organi poudarili, da so podatki, ki so jih predložili o tržnih cenah, najboljše ocene, ki jih lahko dobijo, ker: (i) v Bolgariji ni posebnih pravil za določanje tržnih cen gozdnih zemljišč na podlagi vrednotenja, (ii) bi bilo potrebnega veliko časa, da bi neodvisni cenilec opravil vrednotenje, s katerim bi ugotovil, kakšne bi bile tržne cene v času menjave, in (iii) bi bilo tako vrednotenje zelo drago.
Moreover, the Bulgarian authorities support the view of the above mentioned private parties that the swap transactions were carried out in compliance with Bulgarian national law in force: the regulation on basic prices and the Forest Act.
Poleg tega so bolgarski organi navedli, da so cene, ki so jih zagotovili, vsekakor bližje poštenim tržnim cenam, kot bi bile administrativnim cenam.
Finally, some of these transactions should be considered to fall under the De minimis Regulation.
Nazadnje, bolgarski organi so na vzorcu 25 poslov menjave zagotovili informacije o dejansko uporabljenih administrativnih cenah in hipotetičnih administrativnih cenah, ki bi izhajale iz uporabe koeficientov iz posodobitve uredbe o osnovnih cenah iz leta 2010.
BULGARIA’S REPLIES TO THE COMMISSION’S REQUESTS FOR INFORMATION SENT DURING THE FORMAL INVESTIGATION PROCEDURE
Zagotovljeni vzorec je obsegal 25 poslov, ki so bili večinoma opravljeni leta 2009 ali leta 2008 (samo 6 poslov je bilo opravljenih leta 2007).
In subsequent submissions, in response to requests for information, the Bulgarian authorities provided market prices — both for the privately owned and publicly owned forest land — for all the swap transactions carried out during the period under review [73].
Te informacije je zahtevala Komisija, da bi preverila, ali bi bil sistem administrativnih cen – če bi bile ustrezno posodobljene – ustrezen za izražanje tržnih cen za gozdna zemljišča na podlagi cene, ki je čim bližje tržni vrednosti in bi v vsakem primeru privedla do nje, kot se zahteva s sodno prakso.
In their submission of 19 November 2013 [74], however, the Bulgarian authorities indicated that there were some problems regarding the reliability of data they provided.
OCENA UKREPA
In particular, for the purposes of the formula provided in recital 44, the Bulgarian authorities provided fair market prices for 82 (60 publicly owned and 22 privately owned plots) plots concerned by the contested swap transactions.
OBSTOJ POMOČI
For the remaining plots, they provided the market values on a best-effort basis, indicating that they might not necessarily represent fair market values.
V skladu s členom 107(1) Pogodbe je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva s skupnim trgom, kolikor prizadene trgovino med državami članicami.
For the remaining publicly owned plots concerned, the Bulgarian authorities explained that the prices they quoted as market prices were actually the mean of prices for various types of forest transactions.
Da bi bil ukrep opredeljen kot pomoč v smislu člena 107(1), morajo biti torej izpolnjeni naslednji kumulativni pogoji: (i) ukrep mora biti mogoče pripisati državi in se mora financirati iz državnih sredstev; (ii) z njim mora biti prejemniku podeljena ugodnost; (iii) ta ugodnost mora biti selektivna in (iv) ukrep mora izkrivljati konkurenco ali bi jo lahko izkrivljal in lahko vpliva na trgovino med državami članicami.
Hence they do not necessarily represent a fair market value, because they are not equal to average prices of fully analogous transactions.
Vendar je treba v tej zadevi predhodno tudi ugotoviti, ali so morebitni upravičenci do poslov menjave podjetja v smislu člena 107(1) Pogodbe.
Similarly, for the remaining privately owned plots that were not yet the subject of an evaluation by an independent expert, the Bulgarian authorities indicated that in certain cases the prices quoted in sales certificates, which were used by the authorities as a proxy for the provided market values of these plots, were close or equal to the so-called tax values.
Glede na besedilo navedene določbe se namreč pravila o državni pomoči uporabljajo le, če je prejemnik pomoči podjetje.
The tax value of a plot is not its market value, but the minimum price that has to be paid in real estate transactions, i.e. the market value of the plot concerned would in principle be higher.
Sodišče Evropske unije (v nadaljnjem besedilu: Sodišče) opredeljuje „podjetje“ za namene člena 107(1) Pogodbe kot vsak subjekt, ki opravlja gospodarsko dejavnost, ne glede na njegovo pravno obliko ali način financiranja [75].
Notwithstanding the foregoing, the Bulgarian authorities stressed that the data they provided on market prices are the best estimates they can obtain, as: (i) there are no specific rules in Bulgaria for determining market prices for forest plots through valuation; (ii) it would take a lot of time to carry out a valuation, by an independent expert valuator, about what the market prices of the plots concerned would have been at the time of the swap; and (iii) such an evaluation would be a very costly process.
V skladu s Sodiščem je gospodarska dejavnost vsaka dejavnost, v okviru katere se na trgu ponujajo blago in storitve [76].
Additionally, the Bulgarian authorities stated that the prices provided are anyway closer to fair market prices than they would be to the administrative prices.
Razvrstitev subjekta med podjetja je torej vedno odvisna od posamezne dejavnosti.
Finally, the Bulgarian authorities provided information on a sample of 25 swap transactions on the administrative prices actually used and the hypothetical administrative prices that would result from the use of coefficients present in the 2010 update of the Regulation on basic prices.
Subjekt, ki opravlja gospodarske in negospodarske dejavnosti, se obravnava kot podjetje le v povezavi z gospodarskimi dejavnostmi.
The sample provided covered 25 transactions that took mainly place in 2009 or 2008 (only six transactions in 2007).
Za podjetje ni nujno, da je pravna oseba; fizične osebe se lahko prav tako štejejo za podjetja v okviru državne pomoči, če opravljajo gospodarsko dejavnost.