natgillin/translations-raw huggingface dataset:
The interested parties take the view that this failure to act meant that the decision of the creditors' committee and the secured creditors could be attributed to the State.
Slovaška je trdila, da je glavni upnik, družba za socialno zavarovanje (Sociálna poisťovňa), pri upravljanju in izterjavi terjatev do podjetja NCHZ ravnal v skladu z zakonom o socialnem zavarovanju št. 461/2003, kakor je bil spremenjen, in v skladu s slovaškim zakonom o stečaju.
In any event, the interested parties also argued that the decision of the Trenčín Court to allow the maintenance of NCHZ's operation was also attributable to the State.
Družba za socialno zavarovanje je uporabila vsa pravna sredstva na podlagi zakona.
Both of the interested parties alleged that the continued operation of NCHZ distorted competition, particularly in the calcium carbide market. and that NCHZ had a very aggressive pricing policy during that period.
Ni privolila v neplačilo premij in je ustrezno prijavila terjatev pri upravitelju.
As regards the sale of NCHZ, one of the interested parties claimed that the tender commitments made the outcome of the tender uncertain and that this was the reason why it had not participated in the tender, although the acquisition of NCHZ's business might have been interesting.
Družba za socialno zavarovanje ni imela evidentiranih nobenih terjatev do podjetja NCHZ, nastalih pred razglasitvijo stečaja, ki bi jih bilo treba prijaviti v stečajnem postopku v skladu z oddelkom 28 slovaškega zakona o stečaju [12].
Finally, the interested parties stated that Fortischem's overall operation and presence on the market was basically identical with the former NCHZ business.
Zato ni mogla postati članica odborov upnikov, ki so odločali o nadaljnjem poslovanju podjetja NCHZ.
The only observable change was the change in name and owner.
Zato je bilo edino razpoložljivo sredstvo za zagotovitev plačila njenih terjatev prijava terjatev v tekoči stečajni postopek kot terjatev do zapuščinske mase.
COMMENTS FROM SLOVAKIA
Za družbo za socialno zavarovanje (prek svoje izpostave v Prievidzi) je to bil torej ustaljen način ravnanja v skladu z oddelkoma 87 in 88 slovaškega zakona o stečaju (za podrobnosti glej preglednico 2).
Existence of an economic advantage to NCHZ
V skladu z oddelkom 87(3) slovaškega zakona o stečaju mora upravitelj poravnati terjatve do zapuščinske mase iz izkupička likvidacije sredstev zadevne zapuščinske mase do datuma zapadlosti plačila.
Slovakia claimed that the administrator of the bankruptcy proceedings of NCHZ was obliged to continue the operation of the company on the basis of the Act until 31 December 2010.
Upravitelj je s terjatvijo do zapuščinske mase odgovoren upnikom za škodo, ki so jo utrpeli, če njihova terjatev do zapuščinske mase ni bila ustrezno in nemudoma poravnana v skladu s to določbo, razen če lahko dokaže, da je ravnal z ustrezno poklicno skrbnostjo.
As regards the nature of that Act, Slovakia claimed that it constituted a general measure applicable to all companies fulfilling the conditions.
24. avgusta 2011 je v izpostavi v Prievidzi potekal sestanek med predstavniki družbe za socialno zavarovanje in podjetjem NCHZ.
Slovakia argued that, even though no decision was taken by the creditors or the court during the first period, it was likely that in the absence of the Act the creditors would in any case have decided to continue NCHZ's operation.
Na sestanku je upravitelj obvestil predstavnike družbe za socialno zavarovanje, da ne more plačati terjatev do zapuščinske mase, ker mora dati prednost nadaljnjemu poslovanju podjetja, da bi se podjetje lahko prodalo po najboljši možni ceni.
Slovakia referred to the preliminary analysis and public statements by the administrator of October 2009 (i.e. before the entry into force of the Act) indicating a preference for the continued operation of NCHZ.
V skladu z oddelkom 47(1) slovaškega zakona o stečaju se z razglasitvijo stečaja začasno ustavijo vsi sodni in drugi postopki v zvezi s sredstvi, ki so predmet stečajnega postopka in pripadajo stranki v stečaju.
The Act did not, therefore, have any material effect, since NCHZ would have continued operating — even without the Act being adopted — solely on the basis of the standard bankruptcy rules.
Roki, določeni v teh postopkih, ne potečejo med obdobjem začasne ustavitve.
Subsequently, after the Act expired in December 2010, the administrator requested instructions regarding the continued operation of the company from the creditors' committee.
V skladu z oddelkom 47 slovaškega zakona o stečaju družba za socialno zavarovanje ne more uveljavljati terjatve z odločitvijo na podlagi zakona o socialnem zavarovanju niti posledično izterjati terjatve tako, da začne izvršilni postopek (glej oddelek 48 slovaškega zakona o stečaju).
The committee agreed and this decision was confirmed by the Trenčín Court [11].
V preglednici 2 je pregled terjatev, ki jih je družba za socialno zavarovanje prijavila v obdobju od septembra 2009 do januarja 2012.
Slovakia submitted the economic analysis that had been prepared as the basis for the creditors' committee to take its decision.
Vendar je izpostava družbe za socialno zavarovanje v Prievidzi 15. novembra 2011 vložila pritožbo pri okrožnem javnem tožilcu v Prievidzi proti osebam, pooblaščenim za delovanje v imenu podjetja NCHZ, pri čemer je trdila, da so te osebe v obdobju od junija 2011 do septembra 2011 storile kaznivo dejanje, ker niso obračunale in plačale prispevkov za zavarovanje v skladu z oddelkoma 277 in 278 zakona št. 300/2005 („kazenski zakonik“), kakor je bil spremenjen.
The company continued to operate until it was sold in 2012.
7. februarja 2012 je preiskovalec na generalnem policijskem direktoratu v Prievidzi ustavil kazenski postopek, ker ni bilo mogoče ugotoviti dejstev, ki bi omogočala kazenski pregon zadevnih oseb.
Slovakia also provided a hypothetical analysis by the administrator based on the methodology used for the analysis in the second period (continued operation based on the decision of creditors and the court), which shows that if liquidation had been considered at the beginning of the first period (continued operation on the basis of the Act), the outcome of the analysis would have been the same.
Preglednica 2
Despite a lower level of current liabilities totalling EUR 8,5 million, the proceeds from liquidation would not have been bigger than the costs and current liabilities.
Terjatve, ki jih je družba za socialno zavarovanje prijavila v stečajnem postopku (v tisoč EUR) [13] od septembra 2009 do januarja 2012
In view of the above, Slovakia argued that the behaviour of the State throughout the bankruptcy proceedings was in line with the market economy creditor principle.
Opis terjatve
Therefore, it provided no economic advantage to NCHZ and did not constitute state aid.
Datum prijave pri stečajnem upravitelju
Recovery of Slovakia's claims from NCHZ in bankruptcy
Znesek v tisoč EUR
Slovakia claimed that, when administering and recovering claims against NCHZ, the main creditor, the Social Insurance Company (Sociálna poisťovňa), had acted in line with Social Insurance Act No 461/2003, as amended, and in line with the Slovak Bankruptcy Act.
Socialno in pokojninsko zavarovanje
Sociálna poisťovňa exhausted all available remedies under the law.
Garancijsko zavarovanje
It did not accept the non-payment of premiums and duly entered its claim with the administrator.
Skupni znesek terjatev, prijavljenih do 31. januarja 2012
The Social Insurance Company had no record of any claims against NCHZ arising before the declaration of bankruptcy that would have needed to be entered in the bankruptcy proceedings in accordance with Section 28 of the Slovak Bankruptcy Act [12].
Prodaja podjetja NCHZ
It could not therefore become a member of the creditors' bodies deciding on the continued operation of NCHZ.
Kar zadeva prodajo podjetja NCHZ, je Slovaška trdila, da je bila prodaja izvedena na odprt, pregleden in brezpogojen način ter da je bil z razpisom ustrezno izbran najboljši ponudnik.
Therefore, the only available means for ensuring the payment of its claims was to register them in the ongoing bankruptcy proceedings as claims against the estate.
Glede vrste prodaje je Slovaška trdila, da je treba ta primer obravnavati kot poseben primer odkupa sredstev, kadar se vsa sredstva prenesejo skupaj z njihovimi pravicami in nekaterimi obveznostmi, povezanimi z njimi.
So this is what the Social Insurance Company (through its Prievidza branch) did on an ongoing basis, in accordance with Sections 87 and 88 of the Slovak Bankruptcy Act (for details see Table 2).
Slovaška je nadalje trdila, da v tem primeru ni bilo verjetno, da bi pogoji, povezani z drugim razpisom, vplivali na možnost doseganja najvišje možne cene, ker noben od obeh ponudnikov, ki sta sodelovala na drugem razpisu, ni nameraval prevzeti obveznosti.
Under Section 87(3) of the Slovak Bankruptcy Act, claims against the estate are to be satisfied by the administrator from the proceeds of the liquidation of the assets of the estate in question by payment due date.
Poleg tega je bila končna cena (2,2 milijona EUR) zelo blizu ceni iz prvega razpisa, ki je bil preklican (2 milijona EUR).
The administrator is liable to creditors with a claim against the estate for losses sustained by them when their claim against the estate has not been properly and promptly satisfied in accordance with this provision, unless he can prove that he acted with due professional diligence.
Prvi razpis ni vključeval nobenih obveznosti.
On 24 August 2011 a meeting of the representatives of the Social Insurance Company and NCHZ was held at the Prievidza branch.
Ob upoštevanju, da je bilo podjetje NCHZ po mnenju Slovaške prodano po dovolj odprtem, preglednem in brezpogojnem postopku, je bila za sredstva podjetja NCHZ dosežena tržna cena.
Under Section 47(1) of the Slovak Bankruptcy Act, a declaration of bankruptcy suspends all judicial and other proceedings concerning the assets that are subject to the bankruptcy proceedings and belong to the bankrupt party.
Slovaška je trdila, da je bilo pri transakciji med podjetjem Via Chem Slovakia in podjetjem Fortischem prenesenega manj kot 60 % podjetja, zlasti zato, ker v prodajo niso bile vključene nepremičnine.
The time limits established or laid down in these proceedings do not expire during the period of suspension.
Slovaška je tudi trdila, da Komisija ni imela nobenih dokazov, da je bilo podjetje NCHZ prodano kot delujoče podjetje, da bi se izognilo obveznosti vračila državne pomoči.
Under Section 47 of the Slovak Bankruptcy Act, the Social Insurance Company may not assert a claim by means of a decision under the Social Insurance Act nor subsequently recover a claim by initiating enforcement proceedings (see Section 48 of the Slovak Bankruptcy Act).
Slovaška je potrdila, da so bile na novega kupca, tj. podjetje Via Chem Slovakia, prenesene tudi vse nedenarne obveznosti, povezane s pogodbami z zaposlenimi.
Table 2 below shows an overview of claims registered by the Social Insurance Company in the period from September 2009 to January 2012.
Slovaška je tudi pojasnila, da ni bilo pripravljeno nobeno ocenjevalno poročilo z ovrednotenjem skupnih sredstev ali podjetja kot delujočega podjetja.
However, on 15 November 2011 the Social Insurance Company — Prievidza branch made a complaint against persons authorised to act on behalf of NCHZ to the District Public Prosecutor in Prievidza, alleging that during the period from June 2011 to September 2011 they had committed the criminal offence of failing to levy and pay insurance contributions in accordance with Sections 277 and 278 of Act No 300/2005 (‘the Criminal Code’), as amended.
Poleg tega je Slovaška potrdila, da je podjetje NCHZ ohranilo vse obveznosti do države, ki so nastale med stečajnim postopkom in bi bile poravnane iz prihodkov od prodaje.
On 7 February 2012 the investigator at the District Police Directorate in Prievidza suspended the criminal proceedings because it was not possible to establish facts allowing a criminal prosecution of the persons concerned.
OCENA UKREPA
Table 2
Obstoj državne pomoči
Claims registered in the bankruptcy proceedings (in EUR thousand) [13] by the Social Insurance Company between September 2009 and January 2012
V skladu s členom107(1) PDEU 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 z notranjim trgom, kolikor prizadene trgovino med državami članicami.
Description of claim
Za ugotovitev, ali gre za državno pomoč, je zato treba oceniti, ali so v zadevnem primeru izpolnjena kumulativna merila iz člena 107(1) PDEU (tj. prenos državnih sredstev, odgovornost države, selektivna prednost, morebitno izkrivljanje konkurence in vpliv na trgovino znotraj EU).
Date of registration with the bankruptcy administrator
To bi bilo treba oceniti zlasti v zvezi z neplačilom prispevkov za socialno varnost in drugih obveznosti do države med nadaljnjim poslovanjem podjetja NCHZ v stečaju: (i) z uporabo zakona po odločitvi vlade, da podjetje NCHZ razglasi za strateško družbo v smislu zakona (glej točko 5.2) in (ii) z nadaljnjim poslovanjem na podlagi odločitve odbora upnikov s soglasjem javnih upnikov (glej točko 5.3).
Amount in EUR thousand
Pri oceni bo treba upoštevati, da je vlada glede na finančne težave podjetja NCHZ med pripravami na prijavo stečaja z razglasitvijo podjetja NCHZ za strateško družbo dejansko tvegala, da bo podjetje NCHZ kopičilo javne obveznosti, ki jih nato ne bo moglo poravnati.
Social security insurance and pension insurance
Obstajalo je veliko tveganje, da nadaljnje poslovanje podjetja NCHZ med stečajnim postopkom ne bi ustvarilo zadostnih prihodkov za pokritje vseh stroškov poslovanja, vključno s prispevki za socialno varnost in drugimi terjatvami države, ter da nakopičene obveznosti do države ne bi bile ustrezno plačane.
December 2011
Ker se je ta scenarij dejansko uresničil leta 2010, je bilo to tveganje nadaljnjega kopičenja neplačanih obveznosti do države še bolj jasno na začetku leta 2011, ko se je odbor upnikov po prenehanju veljavnosti zakona odločil za nadaljnje poslovanje podjetja NCHZ.
Guarantee insurance
Dejansko je upravitelj upnike podjetja NCHZ posebej opozoril na to težavo.
Total amount of claims registered up to 31 January 2012
Nadaljnje poslovanje podjetja v stečaju je privedlo do kopičenja dolga do države.
Sale of NCHZ
Znesek neplačanega dolga, ki se je nabral v obdobju stečajnega postopka (2009–2012) znaša več kot 13,3 milijona EUR.
As regards the sale of NCHZ, Slovakia argued that the sale was carried out in an open, transparent and unconditional manner and that through the tender the highest bidder was duly selected.
Treba je tudi upoštevati, da nakopičene javne obveznosti verjetno ne bodo v celoti poplačane iz prihodkov od prodaje podjetja NCHZ (nakupna cena v višini 2,2 milijona EUR in […] donos v višini […]).
As regards the type of sale, Slovakia argued that this case should be considered a specific case of an asset deal where all assets are transferred together with their rights and certain liabilities attached to them.
Dejansko je bilo doslej iz prihodkov od prodaje poplačanih le okoli 4 milijone EUR terjatev javnih subjektov.
Slovakia further argued that in this particular case the conditions attached to the second tender were not likely to influence the possibility of obtaining the highest possible price because neither of the two bidders who participated in the second tender were going to undertake the liabilities.
Uporaba zakona za podjetje NCHZ
Additionally, the price finally obtained (EUR 2,2 million) was very close to the price of the first tender, which was cancelled (EUR 2 million).
Uporaba zakona za podjetje NCHZ je 13 mesecev (od začetka veljavnosti zakona 1. decembra 2009 do prenehanja njegove veljavnosti 31. decembra 2010) zagotavljala podlago za nadaljnje poslovanje podjetja NCHZ, kljub dejstvu, da so bili stroški poslovanja podjetja ves čas višji od prihodkov od poslovanja, kar je povzročilo kopičenje dolga.
The first tender did not include any commitments.
V skladu z oddelkom 5(a) zakona je moral stečajni upravitelj zagotoviti poslovanje podjetja, ki ga je vlada razglasila za strateško pomembno.
Given that NCHZ was, in Slovakia's view, sold in a sufficiently open, transparent and unconditional tender, a market price was obtained for NCHZ's assets.
Upravitelj je v odgovoru na zahtevo po informacijah navedel, da je bilo nadaljnje poslovanje podjetja v stečaju nujna posledica izpolnjevanja njegovih obveznosti, ki so izhajale neposredno iz zakona.
In Slovakia's view there is no economic continuity link between NCHZ, Via Chem Slovakia and now Fortischem.
Tako je lahko podjetje NCHZ še naprej poslovalo in ohranjalo poslovne odnose, čeprav je bilo v položaju, ko bi moral upravitelj razmisliti o možnosti ustavitve poslovanja in prenehanju podjetja (ker podjetje ni moglo plačati vseh svojih dolgov).
Slovakia argued that in the transaction between Via Chem Slovakia and Fortischem less than 60 % of the business was transferred, in particular because no immovables were included in the sale.
Prenos državnih sredstev in odgovornost
Finally, Slovakia claimed that the Commission did not have any evidence demonstrating that NCHZ was sold as a going concern for the purpose of avoiding the recovery of state aid.
Kot je navedeno zgoraj, je Slovaška sprejela zakon in razglasila podjetje NCHZ za strateško družbo na podlagi tega zakona.
Slovakia confirmed that all non-monetary commitments relating to contracts with employees had also been transferred to the new buyer — Via Chem Slovakia.
Zato je bil upravitelj z uporabo zakona zavezan nadaljevati poslovanje podjetja NCHZ med stečajnim postopkom.
Slovakia also clarified that no appraisal report had been produced evaluating the total assets or the company as a going concern.
Na podlagi te izjave je podjetje še naprej poslovalo, čeprav je obstajalo očitno tveganje (ki se je dejansko uresničilo), da prihodki ne bodo zadostovali za pokritje stroškov poslovanja podjetja med stečajem, vključno s prispevki za socialno varnost in drugimi obveznostmi do države.
Further, Slovakia confirmed that all liabilities towards the State incurred during the bankruptcy proceedings stayed with NCHZ and would be settled from the proceeds of the sale.
Posledično bi lahko država to predvidljivo tveganje kopičenja neplačanih obveznosti do države preprečila z uveljavljanjem svoje diskrecijske pravice na podlagi zakona in s tem, da podjetju NCHZ ne bi dodelila statusa strateške družbe, zaradi katerega je moral upravitelj nadaljevati poslovanje podjetja NCHZ med stečajnim postopkom.
ASSESSMENT OF THE MEASURE
Poleg tega sta nadaljnje poslovanje in kopičenje dodatnih obveznosti kot posledica uporabe zakona obstoječim javnim upnikom podjetja NCHZ otežila izterjavo njihovih obstoječih terjatev.
Existence of state aid
Komisija zato ugotavlja, da je razglasitev podjetja NCHZ za strateško družbo privedla do prenosa državnih sredstev v smislu člena 107(1) PDEU.
By virtue of Article 107(1) TFEU, any aid granted by a Member State or through state resources in any form whatsoever, which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, shall, in so far as it affects trade between Member States, be incompatible with the internal market.
Prenos je potekal v obliki izpada prihodkov iz prispevkov za socialno varnost in drugih javnih terjatev, ki jih podjetje NCHZ ni plačalo v obdobju, ko je zanj veljal zakon.
In order to conclude whether state aid is present, it must therefore be assessed whether the cumulative criteria listed in Article 107(1) TFEU (i.e. transfer of state resources, imputability to the State, selective advantage, potential distortion of competition and effect on intra-EU trade) are met in the case at hand.
Komisija tudi ugotavlja, da je odločitev za razglasitev podjetja NCHZ za strateško družbo sprejela vlada in jo je zato mogoče jasno pripisati slovaški državi.
This should be assessed in particular in relation to the non-payment of social security contributions and other liabilities vis-à-vis the State during the continued operation of NCHZ in bankruptcy: (i) by virtue of the application of the Act following the decision of the Government declaring NCHZ to be a strategic company within the meaning of the Act (see point 5.2) and (ii) by continued operation under the decision of the creditors' committee with the agreement of the public creditors (see point 5.3).
Gospodarska prednost
The assessment will have to be carried out keeping in mind that, in view of the financial difficulties of NCHZ in the lead-up to the filing for bankruptcy, by declaring NCHZ a strategic company the Government ran a real risk of NCHZ accumulating public liabilities which it would not then be in a position to honour.
Uporaba zakona za podjetje NCHZ je podjetju zagotavljala gospodarsko prednost, saj ga je ščitila pred običajnim potekom stečajnega postopka v skladu s standardno stečajno zakonodajo.
There existed a substantial risk that the continued operation of NCHZ during the bankruptcy proceedings would not yield sufficient revenue to cover all operating costs including the social security contributions and other state receivables and that the mounting liabilities vis-à-vis the State would not be duly paid.
Podjetje NCHZ je skoraj 13 mesecev nadaljevalo s poslovanjem izključno zaradi uporabe zakona.
As this scenario did in fact materialise during 2010, this risk of further mounting non-paid liabilities vis-à-vis the State was even clearer at the beginning of 2011 when, after expiry of the Act, the creditors' committee decided to continue NCHZ's operation.
Stečajni upravitelj je moral zagotoviti poslovanje podjetja, čeprav njegovi prihodki niso v celoti pokrili stroškov poslovanja, vključno z davki ali prispevki za socialno varnost.
In fact, the creditors of NCHZ were specifically alerted to this issue by the administrator.
Uporaba zakona je tako prikrajšala upravitelja in upnike za diskrecijsko pravico pri odločanju, ali je nadaljnje poslovanje podjetja gospodarsko koristno.
The continued operation of the company in bankruptcy led to mounting debt to the State.
Ker je nadaljnje poslovanje prinašalo izgubo, podjetje NCHZ med stečajnim postopkom ni moglo v celoti plačati svojih obveznosti, vključno s prispevki za socialno varnost in zdravstveno zavarovanje za svoje zaposlene in drugimi obveznostmi do različnih državnih subjektov.
The amount of the unpaid debt that accumulated over the period of the bankruptcy proceedings (2009-2012) totals more than EUR 13,3 million.
Za uporabo zakona za podjetje NCHZ je moral upravitelj: (i) zagotoviti poslovanje podjetja NCHZ in (ii) preprečiti neupravičeno kolektivno odpuščaje zaposlenih.
It should also be noted that the accumulated public liabilities are unlikely to be fully recovered from the proceeds of the sale of the business of NCHZ (EUR 2,2 million sales price and […] return of […]).
Na podlagi navedenega je upravitelj navedel, da je moral na podlagi uporabe zakona nadaljevati s poslovanjem podjetja NCHZ v celoti, pri čemer ni imel možnosti proučiti drugih možnosti in izbrati najugodnejše za upnike podjetja v stečaju.
Indeed, so far only around EUR 4,0 million of claims by public entities have been repaid from the proceeds of the sale.
Med veljavnostjo zakona ni bilo mogoče sklicati sestanka upnikov, na katerem bi odločali o gospodarski prihodnosti podjetja NCHZ, in opravljena ni bila nobena analiza za oceno, ali je bilo nadaljnje poslovanje podjetja NCHZ v tej fazi v interesu upnikov.
Application of the Act to NCHZ
Šele ko je bil zakon pred iztekom veljavnosti, je upravitelj naročil izčrpno ekonomsko analizo in sklical sestanek upnikov podjetja, da bi se odločili, ali nadaljevati s poslovanjem podjetja NCHZ ali ne.