natgillin/translations-raw huggingface dataset:
In the quota year 2014/2015, the national quota assigned to wholesale suppliers (milk producers) in Poland was exceeded by 580,3 million kg, making it necessary to pay a levy of PLN 659,8 million (approximately EUR 152,7 million) to the Union budget.
Marca 2015 je bila glede na nizke cene mleka in finančne težave v sektorju mleka Uredba Komisije (ES) št. 595/2004 [5] spremenjena z Izvedbeno uredbo Komisije (EU) 2015/517 [6], da bi zmanjšali finančno breme proizvajalcev, ki so morali plačati presežno dajatev v zvezi s kvotnim letom 2014/2015.
Polish milk producers who overran their individual quotas were required to pay a levy for exceeding the milk quota at a rate of PLN 90,98 per 100 kg of overrun.
Poljska je na tej podlagi sprejela pravila, ki so zadevnim poljskim proizvajalcem mleka dovoljevala plačilo dajatve za prekoračitev mlečne kvote v treh obrokih [7].
In March 2015, in a context of low prices for milk and financial difficulties in the milk sector, Commission Regulation (EC) No 595/2004 [5] was amended by Commission Implementing Regulation (EU) 2015/517 [6] in order to ease the financial burden for producers who had to pay a surplus levy related to the quota year 2014/2015.
Kot je navedeno v uvodni izjavi 1, je Poljska 23. maja 2016 Komisiji priglasila shemo pomoči, ki bi omogočala odpis preostale dajatve, ki jo dolgujejo proizvajalci mleka (v nadaljnjem besedilu: dolgovana dajatev) zaradi prekoračitve individualnih kvot v kvotnem letu 2014/2015.
The first instalment, accounting for at least one third of the levy due, was to be paid by those milk producers by 30 September 2015, with a further sum of at least one third of the total levy due to be paid by 30 September 2016.
Nacionalna pravna podlaga za shemo pomoči sta Sklep Sveta ministrov o uvedbi sheme pomoči za proizvajalce mleka [9] (v nadaljnjem besedilu: sklep Sveta ministrov) in Zakon o javnih financah [10].
The balance of the levy due was to be settled by 30 September 2017.
Minister za kmetijstvo in razvoj podeželja lahko v skladu s sklepom Sveta ministrov po vložitvi vloge s strani proizvajalca mleka izda sklep o odobritvi celotnega ali delnega odpisa dolgovane dajatve.
The systems for payment in instalments were applied in accordance with the conditions laid down in Commission Regulation (EU) No 1408/2013 [8].
V skladu s sklepom Sveta ministrov je mogoče odobriti pomoč proizvajalcem mleka, ki:
As stated above in recital 1, on 23 May 2016, Poland notified to the Commission an aid scheme which would allow for write-off of the outstanding levy due (‘the levy due’) from milk producers for exceeding individual quotas in the quota year 2014/2015.
so srednja in mala podjetja ter
DESCRIPTION
so v kvotnem letu 2014/2015 dali na trg količino mleka ali mlečnih proizvodov, ki je presegla individualno kvoto, ki je bila na voljo na določen dan v letu, in sicer na dan 31. marca 2015, ter bi morali plačati dajatev, določeno v uredbi o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov, in
The national legal base for the aid scheme is a Cabinet Resolution establishing an aid scheme for milk producers [9] (‘the Cabinet Resolution’) and the Public Finances Act [10].
so plačali prvi obrok dolgovane dajatve in
Pursuant to the Cabinet Resolution, the Minister for Agriculture and Rural Development may, following an application from a milk producer, issue a decision granting a full or partial write-off of the levy due.
izpolnjujejo pogoje za odpis proračunskih terjatev iz členov 56 in 57 Zakona o javnih financah; odpis bo torej možen, če:
Pursuant to the Cabinet Resolution, aid may be granted to milk producers who:
je fizična oseba umrla, ne da bi zapustila premoženje, oziroma če je zapustila premoženje, na katerem zaradi posebnih določb ni možna izterjava, oziroma je zapustila predmete za vsakdanjo gospodinjsko rabo v skupni vrednosti največ 6000 PLN;
are medium and small enterprises; and
je bila pravna oseba izbrisana iz ustreznega registra pravnih oseb in v času izbrisa ni imela premoženja, iz katerega bi bilo mogoče izterjati dolgovano dajatev, obveznost proračunske terjatve pa ni bila z zakonom prenesena na tretjo osebo;
in the quota year 2014/2015, placed on the market a quantity of milk or milk products that exceeded the individual quota available on a given day of the year, as per the situation as at 31 March 2015, and were required to pay the levy laid down in the Single CMO Regulation; and
je mogoče utemeljeno domnevati, da znesek, izterjan v postopku izterjave, ne bo presegel stroškov poskusa izterjave in izvršbe dolgovane dajatve, ali pa postopek izvršbe ni bil uspešen;
have paid the first instalment of the levy due; and
je bila likvidirana organizacijska enota, ki ni bila pravna oseba;
fulfil conditions for writing-off budget receivables laid down in Articles 56 and 57 of the Public Finances Act; in other words, write-off will be applicable if:
je to v bistvenem interesu dolžnika ali v javnem interesu;
a natural person has died without leaving any assets, or has left assets which, under separate provisions, are exempt from enforcement, or has left items of everyday household use with a total value not exceeding PLN 6000;
je to upravičeno iz socialnih ali gospodarskih razlogov, zlasti glede na dolžnikovo plačilno sposobnost in upravičen interes državne blagajne.
a legal person has been struck off the relevant register of legal persons while at the same time not having any assets against which the levy due can be enforced, and liability for the budget receivable has not been transferred by law to a third party;
Pomoč se lahko v skladu s sklepom Sveta ministrov odobri z učinkom od dne, na katerega Komisija izda pozitivni sklep o združljivosti sheme pomoči z notranjim trgom, do 31. oktobra 2017.
there are reasonable grounds to suspect that enforcement proceedings will not yield an amount exceeding the costs of seeking to recover and enforce the levy due, or enforcement proceedings have been unsuccessful;
RAZLOGI ZA SPROŽITEV POSTOPKA NA PODLAGI ČLENA 108(2) PDEU
an organisational unit without legal personality has been liquidated;
V skladu z oceno, ki jo je Komisija podala v sklepu o začetku postopka, so bili izpolnjeni vsi pogoji za obstoj pomoči, določene v členu 107(1) PDEU (uvodne izjave 28 do 33 v sklepu o začetku postopka).
it serves a vital interest of the debtor or the public interest;
Glede združljivosti z notranjim trgom je Komisija ugotovila, da pomoč ni upravičena niti do uporabe odstopanj iz člena 107(2)(a) (b) in (c) niti do uporabe odstopanj iz člena 107(3)(a), (b) in (d) PDEU (uvodni izjavi 35 in 36 sklepa o začetku postopka).
it is justified for social or economic reasons, in particular the debtor's ability to pay and a legitimate interest of the State Treasury.
Komisija je poleg tega dvomila o tem, da bi se lahko uporabil člen 107(3)(c) PDEU, saj ni bilo videti, da bi pomoč ustrezala kateri od kategorij, predvidenih v pravilih o državni pomoči, ki se uporabljajo v kmetijskem sektorju, tj. v Uredbi Komisije (EU) št. 702/2014 [11], Smernicah Evropske unije o državni pomoči v kmetijskem in gozdarskem sektorju ter na podeželju za obdobje od 2014 do 2020 [12] (v nadaljnjem besedilu: kmetijske smernice), Smernicah o državni pomoči za reševanje in prestrukturiranje nefinančnih podjetij v težavah [13] (v nadaljnjem besedilu: smernice o reševanju in prestrukturiranju) ali Uredbi (EU) št. 1408/2013 (uvodne izjave 37 do 39 in 48 do 49 sklepa o začetku postopka).
Pursuant to the Cabinet Resolution, aid may be granted with effect from the date on which the Commission issues a positive decision on compatibility of the aid scheme with the internal market, until 31 October 2017.
Poleg tega ni bilo videti, da bi pomoč pospeševala razvoj sektorja mleka v smislu člena 107(3)(c) PDEU.
REASONS TO INITIATE THE PROCEDURE PROVIDED FOR IN ARTICLE 108(2) TFEU
V sklepu o začetku postopka je bilo navedeno tudi, da se je shema pomoči izkazala za kršitev določb uredbe o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov, ki urejajo dajatev na mleko (uvodne izjave 40 do 47 sklepa o začetku postopka).
According to the assessment undertaken by the Commission in the Opening Decision, all the conditions for the existence of aid prescribed in Article 107(1) TFEU were met (recitals 28-33 of the Opening Decision).
PRIPOMBE POLJSKE
As regards the question of compatibility with the internal market, the Commission noted that the aid did not qualify for the derogations provided for in Article 107(2)(a)(b) and (c) TFEU nor Article 107(3)(a),(b) and (d) TFEU (recitals 35-36 of the Opening Decision).
Poljska ni podala nobenih pripomb, s katerimi bi razrešila dvome, izražene ob začetku formalnega postopka preiskave.
In addition, the Commission had doubts on whether Article 107(3)(c) TFEU would be applicable, given that the aid did not seem to correspond to any of aid categories foreseen in the State aid rules applicable in the agricultural sector, i.e. Commission Regulation (EU) No 702/2014 [11], European Union Guidelines for State aid in the agricultural and forestry sectors and in rural areas 2014 to 2020 [12] (‘the Agricultural Guidelines’), Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty [13] (‘the Rescue and Restructuring Guidelines’) or Regulation (EU) No 1408/2013 (recitals 37-39 and 48-49 of the Opening Decision).
Vendar pa je v dopisih z dne 12. oktobra 2016 in 20. januarja 2017 pojasnila, da se pomoč na Poljskem ne izvaja in da se tudi ne bo izvajala, saj ni pozitivnega sklepa Komisije (prim. uvodno izjavo 16).
The aid furthermore did not seem to facilitate the development of the milk sector in the sense of Article 107(3)(c) TFEU.
PRIPOMBE ZAINTERESIRANIH STRANI
It also emerged in the Opening Decision that the aid scheme appeared as a breach of the provisions of the Single CMO Regulation which regulate the milk levy (recitals 40-47 of the Opening Decision)
Komisija od zainteresiranih strani ni prejela pripomb.
POLAND'S COMMENTS
OCENA OBSTOJA DRŽAVNE POMOČI
Poland did not submit any comments to allay the doubts raised when the formal investigation procedure was initiated.
Člen 107(1) PDEU določa, da „[r]azen če Pogodbi ne določata drugače, 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“.
However, in the letters of 12 October 2016 and 20 January 2017, Poland explained that the aid has not been and will not be implemented in Poland given the absence of a positive decision from the Commission (see recital 16).
Da se ukrep šteje za pomoč v smislu člena 107(1) PDEU, morajo biti izpolnjeni naslednji kumulativni pogoji: (i) ukrep je mogoče pripisati državi in se financira z državnimi sredstvi; (ii) prejemniku mora dodeliti prednost; (iii) ta prednost mora biti selektivna in (iv) ukrep izkrivlja ali bi lahko izkrivljal konkurenco in prizadeva trgovino med državami članicami.
COMMENTS FROM INTERESTED PARTIES
Pomoč, ki jo dodeli država, oziroma pomoč iz državnih sredstev
The Commission received no comments from interested parties.
Shema pomoči omogoča odpis dolgovane dajatve.
ASSESSMENT OF THE EXISTENCE OF STATE AID
Izhaja iz nacionalnih določb, torej jo je mogoče pripisati državi.
According to Article 107(1) TFEU, ‘[s]ave as otherwise provided in the Treaties, 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’.
Poleg tega se financira iz državnega proračuna v smislu, da je Poljska že plačala dajatev EKJS, zdaj pa se poljska država z odpisom dolgovane dajatve odreka prihodkom, ki bi jih bilo mogoče uporabiti v druge namene.
The qualification of a measure as aid within the meaning of Article 107(1) TFEU therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage on its recipient; (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
Odpoved prihodkom, ki bi bili sicer plačani državi, pomeni prenos državnih sredstev [14].
Aid granted by the State or through State resources
Selektivna prednost/podjetja
The aid scheme provides for a write-off of the levy due.
Možni upravičenci sheme pomoči so nekatera kmetijska gospodarstva na Poljskem, ki proizvajajo mleko (uvodna izjava 15) [15].
It results from national provisions and is therefore imputable to the State.
Prednost v smislu člena 107(1) PDEU je vsaka gospodarska korist, ki je podjetje ne bi moglo pridobiti pod običajnimi tržnimi pogoji, tj. brez posredovanja države [16].
It is also financed from the State budget in the sense that the levy has already been paid by Poland to EAGF and now the Polish State, by writing-off the levy due, foregoes revenues that could be used for other purposes.
Da bi ukrep pomenil državno pomoč, mora upravičencu nuditi ugodnost oprostitve dajatev, ki bi običajno bremenile njegov proračun.
Waiving revenue which would otherwise have been paid to the State constitutes a transfer of State resources [14].
V nedavni sodni praksi, in sicer sodbi Splošnega sodišča v zadevi T-538/11, Kraljevina Belgija/Evropska komisija, je bilo ponovno poudarjeno, da „pojem obveznosti, ki običajno bremenijo proračun podjetja, med drugim zajema dodatne stroške, ki jih morajo podjetja nositi zaradi obveznosti, ki izhajajo iz zakonskih in drugih predpisov ali pogodb, ki veljajo za določeno gospodarsko dejavnost“ [17].
Selective advantage/Undertakings
Stroški, kot je v tem primeru dajatev na mleko, so odhodki, ki jih mora proizvajalec mleka pokriti iz svojega proračuna v okviru običajne poslovne dejavnosti.
Potential beneficiaries of the aid scheme are certain milk-producing agricultural holdings in Poland (recital 15) [15].
Obveznost plačila dajatve na mleko izhaja iz uredbe o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov in nacionalnih predpisov o organizaciji trga mleka in mlečnih proizvodov (glej uvodne izjave 8 do 10).
An advantage, within the meaning of Article 107(1) TFEU, is any economic benefit which an undertaking could not have obtained under normal market conditions, that is to say in the absence of State intervention [16].
Če so nekatera podjetja v celoti ali deloma oproščena takih odhodkov, so deležna ugodnosti.
For it to constitute aid, the measure must confer on the beneficiary advantages that relieve it of charges that would normally be borne from its budget.
Komisija zato meni, da daje dajatev na mleko proizvajalcem mleka selektivno prednost.
Recent case law, namely the judgment of the General Court in case T-538/11 Kingdom of Belgium v European Commission has reiterated that ‘the concept of a charge which is normally borne by the budget of an undertaking covers, in particular, the additional costs which undertakings must bear by virtue of obligations imposed by law, regulation or agreement which apply to an economic activity’ [17].
Izkrivljanje konkurence in vpliv na trgovino
Costs, such as the milk levy in the present case, are expenses which a milk producer has to bear from its own budget in the framework of its normal business activity.
V skladu s sodno prakso Sodišča okrepitev konkurenčnega položaja podjetja po dodelitvi državne pomoči na splošno povzroča izkrivljanje konkurence v škodo drugih konkurenčnih podjetij, ki te pomoči ne prejemajo [18].
The obligation to pay milk levy stems from the Single CMO Regulation and the national rules on the organisation of the market in milk and milk products (see recitals 8-10).
Pomoč podjetju, ki posluje na trgu, odprtem za trgovanje v Uniji, bi lahko prizadela trgovino med državami članicami [19].
If certain undertakings are fully or partially relieved from such expenses, then they benefit from an advantage.
Znotraj Unije poteka obsežna trgovina s kmetijskimi proizvodi, tudi z mlekom [20], Poljska pa je ena največjih proizvajalk mleka v Uniji [21].
The Commission therefore considers that the aid scheme confers a selective advantage on milk producers.
Namen sheme pomoči, ocenjene v tem sklepu, je podpora dejavnostim v kmetijskem sektorju, zlasti dejavnostim mlekarn.
Distortion of competition and effect on trade
V zvezi s proizvodi mlekarn poteka trgovina znotraj Unije, kot je opisano zgoraj.
The Court of Justice has consistently held that strengthening the competitive position of an undertaking through the granting of State aid generally distorts competition with other competing undertakings not having benefited from this aid [18].
Komisija zato meni, da zadevna shema prizadeva trgovino med državami članicami.
Aid for an undertaking that operates in a market open to intra-Union trade is likely to affect trade between Member States [19].
Ob upoštevanju obsežne trgovine s kmetijskimi proizvodi je mogoče zato izhajati iz tega, da zadevna shema izkrivlja konkurenco ali bi jo lahko izkrivljala in da prizadeva trgovino med državami članicami.
There is substantial intra-Union trade in agricultural products, including milk [20] and Poland is one of the largest milk producers in the Union [21].
Sklepne ugotovitve o prisotnosti pomoči
The aid scheme being assessed in this Decision is designed to support activities in the agricultural sector, in particular the activities of dairies.
Zato je mogoče ugotoviti, da zadevna shema pomeni državno pomoč v smislu člena 107(1) PDEU.
As described above, trade in the products of dairies does exist within the Union.
OCENA ZAKONITOSTI POMOČI
The Commission therefore takes the view that the scheme at issue affects trade between the Member States.
Države članice morajo v skladu s členom 108(3) PDEU Komisijo obvestiti o kakršnem koli načrtu za dodelitev pomoči in take pomoči ne smejo izvajati, dokler je Komisija ne odobri kot združljive (obveznost mirovanja).
In view of the substantial level of trade in agricultural products, it can therefore be assumed that the scheme in question distorts or threatens to distort competition and affects trade between Member States.
Shema pomoči je bila Komisiji priglašena 23. maja 2016 in se ni izvajala.
Conclusion on the presence of aid
Zato je Poljska spoštovala obveznost iz člena 108(3) PDEU.
It can therefore be concluded that the aid scheme qualifies as State aid within the meaning of Article 107(1) TFEU.
OCENA ZDRUŽLJIVOSTI
ASSESSMENT OF THE LAWFULNESS OF AID
V delu, v katerem shema pomoči pomeni državno pomoč v smislu člena 107(1) PDEU, je treba njeno združljivost oceniti ob upoštevanju upoštevnih pravil o državni pomoči na področju kmetijstva.
Pursuant to Article 108(3) TFEU, Member States have the obligation to inform the Commission about any plan to grant aid and are not to put such aid into effect until the Commission authorises it as compatible (stand still obligation).
V skladu z ustaljeno sodno prakso je dokazno breme za to, da je ukrep združljiv z notranjim trgom, na strani države članice [22].
The aid scheme was notified to the Commission on 23 May 2016 and it has not been implemented.
Komisija poudarja, da poljski organi niso predstavili nobenih informacij, iz katerih bi bilo razvidno, zakaj naj bi se shema pomoči štela za združljivo z notranjim trgom na podlagi katerega od instrumentov Komisije o državni pomoči, zlasti takih, kot so tisti, ki so navedeni v nadaljevanju.
Therefore, Poland has complied with its obligation under Article 108(3) TFEU.
Kot navedeno že v sklepu o začetku postopka, ocenjevana shema pomoči ne ustreza nobeni od kategorij iz kmetijskih smernic ali Uredbe (EU) št. 702/2014.
ASSESSMENT OF THE COMPATIBILITY
Ker Poljska ni podala ustreznih pripomb, Komisija ugotavlja, da so se njeni dvomi glede možnosti uporabe kmetijskih smernic in Uredbe (EU) št. 702/2014 potrdili.
In so far as the aid scheme constitutes State aid within the meaning of Article 107(1) TFEU, its compatibility must be assessed in the light of the relevant State aid rules in the area of agriculture.
Kot je bilo navedeno že v sklepu o začetku postopka, pomoč v okviru ocenjevane sheme tudi ne izpolnjuje meril za pomoč podjetjem v težavah v smislu smernic o reševanju in prestrukturiranju.
It is settled case-law that the burden of proof for demonstrating that a measure is compatible with the internal market lays on the Member State [22].
Ker Poljska ni podala ustreznih pripomb, Komisija ugotavlja, da so se njeni dvomi glede možnosti uporabe smernic o reševanju in prestrukturiranju potrdili.
The Commission notes that the Polish authorities have not presented any information on why the aid scheme could be considered compatible with the internal market on the basis of any of the Commission's State aid instruments, in particular such as those listed below.
Ker Poljska ni podala nobenih pripomb v zvezi s pomočjo de minimis, Komisija ugotavlja, da so se njeni dvomi glede možnosti uporabe Uredbe (EU) št. 1408/2013 potrdili.
As already indicated in the Opening Decision, the assessed aid scheme does not correspond to any of the aid categories provided for in the Agricultural Guidelines or in Regulation (EU) No 702/2014.
Poljska se je v svoji priglasitvi sklicevala na točko 30 kmetijskih smernic.
In the absence of any relevant comments from Poland, the Commission notes that its doubts on the applicability of the Agricultural Guidelines and Regulation (EU) No 702/2014 are confirmed.
V skladu s točko 30 kmetijskih smernic Komisija vse ukrepe pomoči, ki niso vključeni v te smernice ali v druga zadevna pravila o državni pomoči, oceni za vsak primer posebej na podlagi člena 107(3) PDEU, pri čemer upošteva pravila iz členov 107, 108 in 109 PDEU, skupno kmetijsko politiko in smiselno tudi kmetijske smernice, če je to mogoče.
Furthermore, as already indicated in the Opening Decision, aid under the assessed scheme does not fulfil the criteria of aid for undertakings in difficulty in the sense of the Rescue and Restructuring Guidelines.
Države članice, ki priglasijo pomoč, ki ni vključena v področje uporabe kmetijskih smernic, morajo dokazati, da zadevna pomoč izpolnjuje skupna načela ocenjevanja, določena v poglavju 3 dela I kmetijskih smernic.
In the absence of any relevant comments from Poland, the Commission notes that its doubts on the applicability of the Rescue and Restructuring Guidelines are confirmed.
Komisija takšne ukrepe odobri le, če pozitivni prispevek k razvoju sektorja jasno prevlada nad tveganji za izkrivljanje konkurence na notranjem trgu in vplivanje na trgovino med državami članicami.
In the absence of any relevant comments from Poland concerning de minimis aid, the Commission further notes that its doubts on the applicability of Regulation (EU) No 1408/2013 are confirmed.
V primerih pomoči iz člena 107(3) PDEU ima Komisija široko diskrecijsko pravico [23].
In its notification, Poland referred to point 30 of the Agricultural Guidelines.
V členu 107(3) PDEU so predvidene štiri vrste primerov, v katerih se državna pomoč lahko šteje za združljivo s skupnim trgom.
According to point 30 of the Agricultural Guidelines, the Commission assesses aid schemes not covered by the Agricultural Guidelines or by any other relevant State aid rules on a case by case basis directly on the basis of Article 107(3) TFEU, taking into account the rules laid down in Articles 107, 108 and 109 TFEU, the Common Agriculture Policy and by analogy the Agricultural Guidelines, where possible.
Komisija meni, da odstopanj iz člena 107(3)(a), (b) in (d) PDEU v tem primeru ni mogoče uporabiti, ker zadevna pomoč ni namenjena niti za pospeševanje gospodarskega razvoja območja, kjer je življenjska raven izjemno nizka ali kjer je podzaposlenost velika, niti za pospeševanje izvedbe projektov skupnega evropskega interesa ali odpravljanje resne motnje v gospodarstvu države, niti za pospeševanje kulture ali ohranjanje kulturne dediščine.