natgillin/translations-raw huggingface dataset:
A measure which derogates from the reference system is not selective if it is justified by the nature or general scheme of that system.
Komisija meni, da so lahko progresivne pristojbine na podlagi prometa upravičene le, če se želi z njimi doseči specifičen cilj, ki zahteva take progresivne stopnje, tj. če se stroški, ki naj bi jih pokrila pristojbina, ali negativni zunanji učinki, ki nastanejo zaradi dejavnosti in naj bi jih pristojbina odpravila, prav tako povišajo nesorazmerno [22] s povečanjem prometa.
This is the case where the selective treatment is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [21].
S pristojbino za nadzor v maloprodajni verigi naj bi se financirala preverjanja zdravstvenih in varnostnih vidikov živil, ki prehajajo skozi prehransko verigo, zato Komisija ni ugotovila nobenega razloga, zakaj bi se morali stroški takega nadzora povišati nesorazmerno s prometom večjih podjetij.
For this purpose, external policy objectives — such as regional, environmental or industrial policy objectives — cannot be relied upon by the Member States to justify the differentiated treatment of undertakings under a certain regime.
Madžarska na primer ni predložila dokazov, ki bi pojasnili, zakaj bi upravljavec prodajalne z velikim prometom, ki prodaja na primer zavitek sladkorja, predstavljal 60-krat večje tveganje ali potreboval nadzor, ki je 60-krat dražji v primerjavi z upravljavcem majhnega supermarketa z majhnim prometom, ki prodaja enak zavitek sladkorja.
It is for the Member State, i.e. for the Hungarian authorities, to provide a justification.
Promet, ustvarjen s prodajo navedenega zavitka sladkorja, je podoben za obe podjetji, pristojbina za vsak forint prometa, ustvarjenega s prodajo navedenega zavitka, pa je za upravljavca majhnega supermarketa 60-krat nižja.
The Hungarian authorities have argued that the purpose of the derogation is to ensure that the rate of the inspection fee is more proportional to the resources of the authority required for the inspection of significant market players (e.g. certificates, time required for inspection with IT and quality assurance systems, number of company sites, use of experts and motor vehicle costs).
Komisija ugotavlja tudi, da domnevni utemeljitvi Madžarske, da bi morali subjekti, ki poslujejo v prehranski verigi in imajo večji promet, več prispevati k financiranju inšpekcijskega nadzora v prehranski verigi, nasprotuje dejstvo, da bodo za prodajalno izdelkov široke potrošnje, ki ustvari velik promet, za navedeni promet veljale višje stopnje kot za subjekte, ki poslujejo v prehranski verigi in niso podjetja, ki prodajajo izdelke široke potrošnje ter ustvarijo enako stopnjo prometa, vendar zanje velja 0,1-odstotna pavšalna pristojbina.
In the view of the Hungarian authorities, food chain operators with larger turnovers or which represent a greater risk by virtue of the greater number of consumers they deal with should contribute more to the financing of food chain inspection.
V skladu s tem po mnenju Komisije ukrep ni utemeljen z naravo in splošno shemo referenčnega sistema.
The Commission considers that progressive turnover fees can only be justified if the specific objective pursued by the fee requires such progressive rates, i.e. if the costs that the fee is supposed to cover or the negative externalities created by an activity that the fee is supposed to address also increase — and increase more than proportionately [22] — in respect of turnover.
Za ukrep bi bilo zato treba šteti, da dodeljuje selektivno prednost podjetjem, ki upravljajo prodajalne izdelkov široke potrošnje z manjšim prometom (in torej manjšim podjetjem).
As the retail chain supervision fee is supposed to finance health and safety-related checks of food as it passes through the food chain, the Commission has found no reason why the cost of such controls should increase more than proportionately with the turnover of larger undertakings.
Izkrivljanje konkurence in vpliv na trgovino znotraj Unije
For example, Hungary has not provided evidence explaining why the operator of a retail store with substantial levels of turnover selling, for example, a package of sugar would represent 60 times the hazards or warrant controls 60 times more costly compared to the operator of a small supermarket with low turnover selling the same package of sugar.
Da bi ukrep v skladu s členom 107(1) Pogodbe pomenil državno pomoč, mora izkrivljati konkurenco ali bi jo lahko izkrivljal in vplivati na trgovino znotraj Unije.
Indeed, while the turnover resulting from the sale of that package of sugar is similar for both undertakings, the fee due for each forint of turnover generated by the sale of that package is 60 times lower for the operator of the small supermarket.
Ukrep velja za podjetja, ki ustvarijo promet z nekaterimi dejavnostmi, povezanimi s prehransko verigo, in prodajo izdelkov široke potrošnje na madžarskem trgu, vključno z gospodarskimi subjekti iz drugih držav članic.
The Commission further observes that Hungary's purported justification that food chain operators with larger turnovers should contribute more to the financing of food chain inspection is undermined by the fact that a store selling fast moving consumer goods that generates a high level of turnover will be subject to higher rates on that turnover than food chain operators other than undertakings selling fast-moving consumer goods which generate the same level of turnover but remain subject to a 0,1 % flat fee.
Za trg, na katerem delujejo podjetja, ki prodajajo izdelke široke potrošnje, je na Madžarskem in v drugih državah članicah značilna prisotnost gospodarskih subjektov iz drugih držav članic, ki učinkovito poslujejo – ali pa bi lahko razvili svoje poslovanje – na mednarodni ravni.
Accordingly, the Commission does not consider that the measure is justified by the nature and general scheme of the reference system.
Progresivna narava pristojbine na podlagi prometa lahko da veliko prednost nekaterim od teh gospodarskih subjektov v škodo drugih ter okrepi njihov položaj na madžarskem trgu in evropskem trgu na splošno.
The measure should therefore be considered to confer a selective advantage on undertakings operating stores selling fast-moving consumer goods with a lower level of turnover (and thus smaller undertakings).
Ukrep torej vpliva na konkurenčni položaj podjetij, za katera velja progresivna pristojbina, izkrivlja ali bi lahko izkrivljal konkurenco in vpliva na trgovino znotraj Unije.
Distortion of competition and effect on intra-Union trade
Sklepne ugotovitve
According to Article 107(1) of the Treaty, a measure must distort or threaten to distort competition and have an effect on intra-Union trade to constitute State aid.
Vsi pogoji iz člena 107(1) Pogodbe so izpolnjeni, zato Komisija meni, da sprememba zakona o prehranski verigi iz leta 2014, ki določa progresivno pristojbino za podjetja, ki prodajajo izdelke široke potrošnje, pomeni državno pomoč v smislu navedene določbe.
The measure applies to undertakings deriving turnover from certain food chain related activities and selling fast-moving consumer goods on the Hungarian market, including operators from other Member States.
Združljivost pomoči z notranjim trgom
The market served by undertakings selling fast-moving consumer goods is characterised — both in Hungary and in other Member States — by the presence of operators from other Member States that effectively operate — or could develop their operations — on an international scale.
Državna pomoč se šteje za združljivo z notranjim trgom, če spada v katero od kategorij iz člena 107(2) Pogodbe [23], za združljivo z notranjim trgom pa se lahko šteje tudi, če Komisija ugotovi, da spada v katero od kategorij iz člena 107(3) Pogodbe [24].
The progressive character of the turnover fee may substantially favour some of those operators, to the detriment of others and reinforce their position both on the Hungarian market and on the European market at large.
Vendar je država članica, ki je dodelila pomoč, tista, ki mora dokazati, da je državna pomoč, ki jo je dodelila, združljiva z notranjim trgom v skladu s členom 107(2) ali 107(3) Pogodbe [25].
The measure therefore has an influence on the competitive situation of the undertakings subject to the progressive fee, distorts or threatens to distort competition and has an effect on intra-Union trade.
Komisija ugotavlja, da madžarski organi niso predložili argumentov, zakaj bi bila sprememba zakona o prehranski verigi iz leta 2014 združljiva z notranjim trgom.
Conclusion
Madžarska ni predložila pripomb k pomislekom glede združljivosti ukrepa, ki so bili podani v sklepu o začetku postopka, in se ni odzvala na pripombe, ki jih je tretja oseba podala glede združljivosti [26].
Since all the conditions laid down by Article 107(1) of the Treaty are met, the Commission considers that the 2014 amendment to the Food Chain Act laying down a progressive fee rate structure for undertakings selling fast-moving consumer goods constitutes State aid within the meaning of that provision.
Po mnenju Komisije ne velja nobena od izjem iz navedenih določb, saj naj se z ukrepom očitno ne bi dosegel kateri od ciljev iz navedenih določb.
Compatibility of the aid with the internal market
Zato ukrepa ni mogoče razglasiti za združljivega z notranjim trgom.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [23] and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty [24].
Komisija nadalje opozarja, da ne more razglasiti za združljivega ukrepa državne pomoči, ki krši druga pravila prava Unije, kot so temeljne svoboščine, določene s Pogodbo, ali določbe uredb in direktiv Unije.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty [25].
V zvezi s tem pomisleki, ki jih je Komisija izrazila v sklepu o začetku postopka, da je ukrep namenjen zlasti podjetjem v tuji lasti, kar bi lahko pomenilo kršitev člena 49 Pogodbe, ki določa temeljno pravico do ustanavljanja, niso bili odpravljeni.
The Commission notes that the Hungarian authorities have not provided any arguments why the 2014 amendment to the Food Chain Act would be compatible with the internal market.
Madžarska ni predložila pripomb glede morebitne kršitve člena 49 Pogodbe ali pripomb, ki jih je v zvezi s tem predložila zainteresirana tretja oseba.
Hungary did not comment on the doubts expressed in the Opening Decision as regards the compatibility of the measure and did not react to the comments expressed by the third party on compatibility [26].
Prvič, na podlagi informacij, ki jih je predložila Madžarska, ni bilo ugotovljeno, da se je pristojbina za inšpekcijski nadzor, kakor je bila spremenjena leta 2014, izračunala v skladu z merili za izračun pristojbin iz Uredbe (ES) št. 882/2004, niti da ni presegla skupnih stroškov, ki pristojnim organom nastanejo pri izvajanju uradnega nadzora, kakor je izrecno zahtevano v členu 27(4)(a) navedene uredbe.
The Commission considers that none of the exceptions referred to in the aforementioned provisions apply, since the measure does not appear to aim to achieve any of the objectives listed in those provisions.
Drugič, za stroške, ki so se upoštevali pri določitvi metode za izračun pristojbine za inšpekcijski nadzor, se zdi, da niso v skladu s tistimi iz člena 27(4)(a) v povezavi s Prilogo VI k Uredbi (ES) št. 882/2004.
Consequently, the measure cannot be declared compatible with the internal market.
V zadevni prilogi je zlasti navedeno, da lahko stroški, ki jih je treba upoštevati pri izračunu pristojbin, vključujejo stroške osebja, „ki je vključeno v uradni nadzor“, madžarski organi pa so Komisijo obvestili, da pristojbina za inšpekcijski nadzor, ki jo zaračunajo, vključuje tudi (širše) stroške, ki izhajajo iz obsežnejše kategorije „plače osebja“ [28].
In that respect, the doubts expressed by the Commission in the Opening Decision that the measure predominantly targets foreign-owned undertakings, which could entail a breach of Article 49 of the Treaty establishing the fundamental freedom of establishment, have not be alleviated.
Madžarska zlasti ni predložila dokazov, da struktura progresivnih stopenj (stopnje in razponi prometa), ki se uporablja za prodajalne izdelkov široke potrošnje, ustreza podobnemu progresivnemu vzorcu, ki se pojavlja pri stroških nacionalnega urada za varnost prehranske verige za inšpekcijske preglede zadevnih podjetij.
Hungary did not comment on the possible breach of Article 49 of the Treaty or the comments of the interested third party on this aspect.
Čeprav je progresivna stopnja domnevno upravičena na podlagi Uredbe (ES) št. 882/2004, saj mora biti pristojbina sorazmerna z večjimi upravnimi viri, ki jih pristojni organi potrebujejo za nadzor nad glavnimi udeleženci na trgu, Komisija ne razume, kako je lahko glede na naravo uradnega nadzora nadzor nad več prodajalnami večjih trgovcev na drobno dražji ali zahtevnejši od nazora nad več franšiznimi prodajalnami gospodarskih subjektov (za katere pa veljajo precej nižje pristojbine za inšpekcijski nadzor, saj je promet vsake prodajalne, obravnavane posebej, precej manjši).
Hungary claimed that Regulation (EC) No 882/2004 is the legal basis for the food chain inspection fee as amended by the 2014 amendment.
Komisija ob upoštevanju navedenega meni, da različna davčna obravnava, ki izhaja iz ukrepa, ni potrebna in sorazmerna s ciljem izpolnjevanja obveznosti iz Uredbe (ES) št. 882/2004.
However, based on the information provided by the Hungarian authorities [27], the Commission disagrees that the measure — as amended in 2014 — complies with Regulation (EC) No 882/2004 for the following four reasons.
Pristojbina za inšpekcijski nadzor v prehranski verigi iz spremenjenega zakona
First, on the basis of the information provided by Hungary, it has not been established that the inspection fee — as amended in 2014 — was calculated in accordance with the criteria for the calculation of fees enshrined in Regulation (EC) No 882/2004, nor that it did not exceed the overall costs that the competent authorities incur in the performance of official controls, as is expressly required by Article 27(4)(a) of that Regulation.
Kot je navedeno v oddelku 3.2, se progresivne stopnje za pristojbino za inšpekcijski nadzor v prehranski verigi, kakor je bila spremenjena 17. novembra 2015, ne uporabljajo več.
Second, the costs that were taken into account when the calculation method of the inspection fee was established do not appear to be in line with those referred to in Article 27(4)(a) when read in conjunction with Annex VI to Regulation (EC) No 882/2004.
V zakonu CLXXXII iz leta 2015 o spremembi zakona XLVI o prehranski verigi in uradnem nadzoru nad njo iz leta 2008 je namesto tega določena 0,1-odstotna pavšalna stopnja za vse subjekte, ki poslujejo v prehranski verigi.
In particular, whilst the latter states that the costs to be considered for the calculation of fees can include those of staff ‘involved in official controls’, the Hungarian authorities have informed the Commission that the inspection fee they charge also covers the (wider) costs stemming from the broader category of ‘staff salaries’ [28].
Z odpravo progresivne strukture pristojbine so se odpravili pomisleki v zvezi z državno pomočjo, ki jih je Komisija zaradi navedene progresivne strukture izrazila v sklepu o začetku postopka.
Third, although the Hungarian authorities are entitled to charge flat rate fees in accordance with Article 27(4)(b) of Regulation (EC) No 882/2004, they have failed to provide a convincing justification for the progressive nature of the inspection fee and for its structures (fee bands and rates).
Vračilo pomoči
In particular, Hungary has not provided any evidence that the progressive rate structure (rates and turnover brackets) applicable to operators of stores selling fast-moving consumer goods corresponds to a similar progressive pattern observed in the costs incurred by the National Food Chain Safety Office for the inspection of the said undertakings.
Sprememba iz leta 2014 ni bila priglašena niti je Komisija ni razglasila za združljivo z notranjim trgom.
Finally, although the progressive rate is allegedly justified under Regulation (EC) No 882/2004 by the need to have a fee proportionate to the greater administrative resources that the competent authorities need to obtain for controls on major market operators, the Commission fails to see how, given the nature of official controls, the control of several outlets of large retailers can be any more expensive or complex than the control of several outlets of franchised operators (which, however, are subject to substantially lower inspection fees given that the turnover of each outlet taken individually is much lower).
Sprememba iz leta 2014 pomeni državno pomoč v smislu člena 107(1) Pogodbe in novo pomoč v smislu člena 1(c) Uredbe Sveta (EU) 2015/1589 [29], ki se je začela izvajati ob kršitvi obveznosti mirovanja iz člena 108(3) Pogodbe, zato navedeni ukrep pomeni tudi nezakonito pomoč v smislu člena 1(f) Uredbe (EU) 2015/1589.
In view of the above, the Commission does not consider the differences in tax treatment entailed by the measure to be necessary and proportionate to the objective of fulfilling the obligations laid down by Regulation (EC) No 882/2004.
Če se ugotovi, da ukrep pomeni nezakonito in nezdružljivo državno pomoč, morajo prejemniki v skladu s členom 16 Uredbe (EU) 2015/1589 pomoč vrniti.
The Amended Act food chain inspection fee
Vendar je Madžarska potrdila, da je zaradi odredbe o začasnem odlogu, ki jo je Komisija izdala v sklepu o začetku postopka, začasno odložila plačilo pristojbine za inšpekcijski nadzor v prehranski verigi za subjekte, za katere je veljala zadevna kategorija progresivne pristojbine za inšpekcijski nadzor.
As indicated in Section 3.2, the food chain inspection fee as amended on 17 November 2015 no longer applies progressive rates.
Tako na podlagi ukrepa državna pomoč dejansko ni bila dodeljena.
Act CLXXXII of 2015 amending Act XLVI of 2008 on the food chain and its official supervision provides instead a 0,1 % flat rate for all food chain operators.
Zato ni treba zahtevati vračila.
The abolishment of the progressive structure of the fee addresses the State aid concerns raised by that progressive structure in the Opening Decision.
SKLEPNE UGOTOVITVE
Recovery of the aid
Komisija ugotavlja, da je Madžarska nezakonito izvedla zadevno pomoč in s tem kršila člen 108(3) Pogodbe o delovanju Evropske unije.
The 2014 amendment was never notified nor declared compatible with the internal market by the Commission.
Ta sklep ne vpliva na morebitne preiskave skladnosti ukrepa s temeljnimi svoboščinami iz Pogodbe, zlasti pravico do ustanavljanja, kot jo zagotavlja člen 49 Pogodbe –
Since the 2014 amendment constitutes State aid within the meaning of Article 107(1) of the Treaty and new aid within the meaning of Article 1(c) of Council Regulation (EU) 2015/1589 [29] that has been put into effect in violation of the standstill obligation laid down in Article 108(3) of the Treaty, that measure also constitutes unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
SPREJELA NASLEDNJI SKLEP:
The consequence of the finding that the measure constitutes unlawful and incompatible State aid is that the aid has to be recovered from its recipients pursuant to Article 16 of Regulation (EU) 2015/1589.
Člen 1
However, as a result of the suspension injunction issued by the Commission in its Opening Decision, Hungary confirmed it had suspended the payment of the food chain inspection fee for those subject to the relevant category of the progressive inspection fee.
Progresivna struktura pristojbine (stopnje in razponi prometa), ki velja za upravljavce prodajaln izdelkov široke potrošnje in je bila v pristojbino za inšpekcijski nadzor v prehranski verigi na Madžarskem uvedena s spremembo z zakonom LXXIV iz leta 2014, pomeni državno pomoč, ki ni združljiva z notranjim trgom v smislu člena 107(1) Pogodbe o delovanju Evropske unije in jo je Madžarska nezakonito začela izvajati v nasprotju s členom 108(3) navedene Pogodbe.
Therefore, no State aid has been effectively granted under the measure.
Člen 2
For this reason, there is no need for recovery.
Posamezna pomoč, dodeljena v skladu s shemo iz člena 1, ne pomeni pomoči, če v času, ko je dodeljena, izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 2 uredb Sveta (ES) št. 994/98 [30] ali (EU) 2015/1588 [31], odvisno od tega, katera se uporablja ob dodelitvi pomoči.Člen 3
CONCLUSION
Madžarska z dnem sprejetja tega sklepa ustavi vsa neizvedena plačila pomoči na podlagi sheme iz člena 1.
The Commission finds that Hungary has unlawfully implemented the aid in question in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Člen 4
This Decision does not prejudice possible investigations on the compliance of the measure with the fundamental freedoms laid down in the Treaty, notably the freedom of establishment as guaranteed by Article 49 of the Treaty,
Madžarska zagotovi izvršitev tega sklepa v štirih mesecih od datuma uradnega obvestila o tem sklepu.
HAS ADOPTED THIS DECISION:
Člen 5
Article 1
Ta sklep je naslovljen na Madžarsko.
The progressive fee structure (rates and turnover brackets) applicable to operators of stores selling fast-moving consumer goods introduced in the Hungarian food chain inspection fee through the amendment by Act LXXIV of 2014 constitutes State aid that is incompatible with the internal market within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union which was unlawfully put into effect by Hungary in breach of Article 108(3) of that Treaty.
V Bruslju, 4. julija 2016
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [30] or (EU) 2015/1588 [31] whichever is applicable at the time the aid is granted.Article 3
Članica Komisije
Hungary shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this Decision.
UL C 277, 21.8.2015, str. 12.
Article 4
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
Hungary shall ensure that this Decision is implemented within 4 months following the date of notification of this Decision.
Glej opombo 1.
Article 5
Po navedbah madžarskih organov v dopisu z dne 16. aprila 2015, ki so ga v odgovor poslali Komisiji: „Dejavnosti, za katere velja pristojbina za inšpekcijski nadzor, so:distribucija živali, ki se gojijo za proizvodnjo živil, vzrejo ali poskuse;distribucija rastlin, semen, rastlinskih proizvodov, materiala za razmnoževanje in sadilnega materiala, ki se gojijo za proizvodnjo živil ali krme;proizvodnja ali distribucija živil, vključno z gostinskimi storitvami, ki jih ponujajo gostinski in javni prehranski obrati;proizvodnja ali distribucija krme;proizvodnja ali distribucija veterinarskih preparatov in proizvodov;proizvodnja ali distribucija pesticidov, materialov za povečanje donosa ali gnojil ES;ravnanje s stranskimi proizvodi živalskega izvora, njihova uporaba, nadaljnja predelava in prevoz ali dajanje proizvodov iz njih na trg;poslovanje družbe, ki se ukvarja s prevozom živine, obrata za čiščenje in razkuževanje vozil za prevoz živine, karantenske postaje, izbrane za sprejemanje tujih živali, obrata za nalaganje živali, zbirne postaje, trgovine, postaje za krmljenje in napajanje, postaje za počitek ali trga z živalmi;proizvodnja ali hramba razmnoževalnega materiala;poslovanje fitosanitarnega ali veterinarskega laboratorija ali laboratorija za analizo živil in krme;distribucija naprav za označevanje živali.“