natgillin/translations-raw huggingface dataset:
In the Wam judgment [59], the Court stressed the following in particular:
Tako so v okviru javnega posvetovanja zainteresiranih strani o osnutku uredbe na področju pristanišč „[v]se zainteresirane strani […] poudarile potrebo po stabilnih in enakih konkurenčnih pogojih za konkurenco med pristanišči […] v EU“ [61].
the fact that an economic sector has been liberalised at Community level may serve to determine that the aid has a real or potential effect on competition and affects trade between Member States (Cassa di Risparmio di Firenze and Others, paragraph 142 and the case-law cited).
Poleg tega pristanišča, zlasti notranja pristanišča in bolj na splošno promet po vodnih poteh, s katerimi tvorijo verigo, konkurirajo drugim oblikam prometa.
With regard to the condition of the distortion of competition, it should be borne in mind in that regard that, in principle, aid intended to release an undertaking from costs which it would normally have to bear in its day-to-day management or normal activities distorts the conditions of competition (see Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 30, and Heiser, paragraph 55).’
Kolikor obstajajo ali bi lahko obstajale druge rešitve za dostavo blaga v čezmorske regije, bi lahko ukrep tudi pri pristaniščih, ki se nahajajo daleč od matične Francije, ali drugih evropskih pristaniščih povzročil izkrivljanje konkurence in vplival na trgovino med državami članicami.
In the present case, the tax advantage in favour of the ports concerned frees them from a current charge which they would normally have to bear.
Čeprav je res, da se privlačnost pristanišča meri z več parametri, med drugim s povezavami z zaledjem [62], tudi cena storitev, ki jih ponujajo pristanišča (pristaniške pristojbine in druge dajatve, ki jih plačujejo ladjarji), predstavlja element konkurenčnosti pristanišč [63].
It is of a nature to favour them in relation to French ports and foreign ports of the European Union which do not benefit from that advantage.
V nasprotju s trditvami francoskih organov in nekaterih zainteresiranih strani na podlagi dejstva, da je ta element bolj ali manj pomemben v primerjavi z drugimi elementi konkurenčnosti pristanišč, ni mogoče sklepati, da zadevni ukrep ne vpliva na konkurenco, ker bi lahko ta ukrep vplival na cene, ki jih oblikujejo pristanišča, in ob sicer enakih pogojih bi bila ta cena odločilna pri izbiri poti ali logistične rešitve za ladjarje, ki vključuje neko pristanišče, drugega pa ne.
Thus it is liable to affect intra-Community trade and to distort competition.
Poleg tega je treba poudariti, da si evropska pristanišča konkurirajo tudi pri privabljanju gospodarskih subjektov (ali koncesionarjev), ki ladjarjem zagotavljajo nekatere pristaniške storitve, kadar teh storitev ne zagotavlja pristaniški organ neposredno.
There is competition in the port sector, and it is exacerbated by the nature and characteristics specific to transport, and especially maritime and inland waterway transport.
Višina dajatve, ki jo zahtevajo pristanišča za to, da dajo koncesionarjem na voljo zemljišča in infrastrukturo (pristaniško opremo), je prav tako pomembna pri njihovi odločitvi o tem, da se namestijo v nekem pristanišču, in ne v drugem, ter pri izbiri sredstev, ki jih bodo tam uporabljali.
Even though it may be considered that the ports hold a legal monopoly to offer port services within the port they operate, the transport services they offer are, at least to a certain extent, in competition with those offered by or in other ports and by other providers of transport services both in France [60] and in other Member States.
Splošneje, pristanišča konkurirajo drugim gospodarskim subjektom na trgu financiranja in naložb; ob sicer enakih pogojih ukrep pristaniščem daje prednost pri vlagateljih v primerjavi z drugimi gospodarskimi subjekti, ki niso upravičeni do ukrepa (pomenijo bolj zanimivo naložbo).
For instance, in the context of the public consultation of interested parties on a draft Regulation in the ports sector, ‘all stakeholders stressed the need for a stable and fair level playing field … for inter-port (competition between ports) … competition in the EU’ [61].
Ker obravnavani ukrep pomeni shemo pomoči, ki se uporablja za pristanišča, ki so se po velikosti, geografski legi, vrsti (notranje pristanišče, pomorsko pristanišče) ali dejavnostih zelo razlikujejo, za določitev, ali je proučevani ukrep državna pomoč, ni treba dokazati individualno, da navedeni ukrep pri vsakem pristanišču povzroči izkrivljanje konkurence in vpliva na trgovino.
Likewise, the ports, and especially the inland ports and more generally inland waterway transport of which they form a constituent part, are in competition with other forms of transport.
Glede tega je dovolj navesti, da francoski organi in zainteresirane strani priznavajo, da nekatera velika pristanišča, kot so pristanišča Le Havre, Rouen ali Marseille, konkurirajo drugim pristaniščem Evropske unije, tako da ukrep vpliva na poslovanje in trgovino.
In so far as other solutions exist or could exist to transport freight in the overseas regions, the measure can, even for these ports located far from metropolitan France or other European ports, lead to a distortion of competition and have an impact on trade between Member States.
Pripombe pristanišča Rotterdam so podobne.
It is true that the attractiveness of a port is measured by a number of parameters, in particular its connections with the hinterland [62], but the price of the services provided by the port (port charges and other fees paid by shipowners) is nevertheless a factor in the relative competitiveness of the ports [63].
Poleg tega trditev, da v drugih državah članicah obstajajo podobni ukrepi državne pomoči, in ravnanje Komisije v zvezi s temi morebitnimi ukrepi ne vplivata na opredelitev zadevnega ukrepa kot državne pomoči [64], saj je posledica oprostitve davka od dohodkov pravnih oseb za francoska pristanišča ravno izboljšanje njihovega konkurenčnega položaja glede na referenčni položaj, v katerem bi bili obdavčeni v običajnih pogojih sistema davka od dohodkov pravnih oseb [65].
Contrary to the arguments put forward by the French authorities and certain interested parties, the fact that this aspect is more or less important in relation to other factors of the competitiveness of ports does not permit the conclusion that the measure at issue does not affect competition, since the measure may influence the prices practised by the ports and, all other things being equal, this price will be decisive in the shipowners' choice of a route or a logistics solution involving one port rather than another.
Poleg tega je obstoj različnih stopenj davka od dohodkov pravnih oseb v državah članicah zgolj posledica neusklajenosti neposrednega obdavčenja med državami članicami in samo odraža suvereno izbiro držav članic, da z davki financirajo nekatere storitve – ali neko raven storitev – za davkoplačevalce.
Moreover, it should be pointed out that European ports also compete to attract operators (or concessionaires) providing shipowners with certain port services, where the port authority does not provide these services directly itself.
Poleg tega ni treba, da sta izkrivljanje konkurence ali vpliv na trgovino znatna ali velika.
The level of the fee charged by the ports in exchange for land and infrastructure (port equipment) being made available to concessionaires also plays a role in the choice made by concessionaires to establish themselves in one port rather than another, and in the choice of the resources to be used there.
Tako trditev, da je konkurenca v prometu majhna, še zdaleč ne dokazuje, da ni izkrivljanja konkurence, temveč prej kaže na to, da med francoskimi pristanišči in drugimi pristanišči Unije dejansko obstajajo bolj ali manj intenzivni konkurenčni odnosi.
More generally, the ports are in competition with other economic operators on the financing and investment market; all other things being equal, the measure confers an advantage on the ports in relation to investors, compared to other operators not benefiting from the measure (the ports represent a more lucrative investment).
Poleg tega dejstvo, da dejavnost malih francoskih pristanišč skupaj predstavlja samo 1 % celotnega prometa Unije, ne pomeni, da je njihov tržni delež na enem ali več trgih, ki se upoštevajo pri analizi izkrivljanja konkurence, na enaki ravni.
In addition, as the measure at issue constitutes an aid scheme which applies to ports of very different size, geographical location, type (inland port, seaport) or activities, it is not necessary, in order to establish that the measure examined is State aid, to demonstrate individually that that measure results for each port in a distortion of competition and an effect on trade.
Poleg tega se sklep z dne 11. aprila 2016, ki ga navajajo francoski organi in zainteresirane strani, nanaša na združljivost ukrepa pomoči za naložbe, kar pomeni, da je zadevni ukrep priznan kot državna pomoč, ki vpliva na konkurenco in trgovino med državami članicami.
It suffices in this respect to mention that the French authorities and interested parties accept that certain large ports, such as the ports of Le Havre, Rouen or Marseilles, are in competition with other ports of the European Union, so that the measure has an impact on commerce and affects trade.
Čeprav „mala pristanišča“, kot jih opredeljuje Francija [66], predstavljajo samo majhen del prometa Unije, dejstvo, da je upravičeno podjetje majhno, samo po sebi ne izključuje izkrivljanja konkurence ali grožnje izkrivljanja konkurence na notranjem trgu, zlasti kadar upravičenci dejavnost opravljajo na obmejnih območjih.
The comments of the port of Rotterdam are also on these lines.
Stališča gospodarske zbornice Bayonne v Baskiji, ki je koncesionar trgovskega pristanišča Bayonne in ribiškega pristanišča Saint-Jean-de-Luz/Ciboure, ki sta glede na francosko opredelitev „mali pristanišči“, prikazujejo, kako ta pristanišča blizu meje vidijo obstoj dejanske čezmejne konkurence [67].
Moreover, the alleged fact that similar State aid measures exist in other Member States and the behaviour of the Commission concerning these possible measures have no bearing on the classification of the measure concerned as State aid [64], since the corporate tax exemption of the French ports has the consequence of improving their competitive situation in relation to a reference situation in which they would be taxed under the normal conditions of the corporate tax system [65].
Komisija sicer v nekaterih primerih [68] prizna, da ukrep, ki daje prednost, ne vpliva nujno na trgovino med državami članicami, vendar pri tem ne upošteva samo velikosti upravičenega podjetja, temveč individualno presojo več meril [69].
Similarly, the existence of different corporate tax rates in the Member States is just a consequence of the lack of harmonisation of direct taxation between Member States and merely reflects the sovereign choices of the Member States to use tax to finance certain services — or a certain level of services — to taxpayers.
Komisija ne izključuje, da se lahko v posebnih primerih nekaterih pristanišč – zlasti tistih, ki izpolnjujejo pogoje iz njene prakse odločanja – za obravnavani ukrep šteje, da ne vpliva na trgovino.
For the rest, it is not necessary for the distortion of competition or the effect on trade to be significant or substantial.
Kljub temu zaradi razlogov, ki so zgoraj predstavljeni bolj sistematično, proučevani ukrep kot shema splošne oprostitve davka od dohodkov pravnih oseb za vse upravičence, navedene v ministrskih sklepih iz let 1942 in 1943, vpliva na trgovino v Uniji in izkrivlja ali bi lahko izkrivljal konkurenco.
Thus the alleged fact that the traffic in which there is competition is small, far from demonstrating the absence of distortion of competition, tends to prove that a competitive relationship, of greater or lesser intensity, does exist between French ports and other ports of the Union.
Zato Komisija ugotavlja, da davčna oprostitev v korist avtonomnih pristanišč (ki so delno postala velika pomorska pristanišča), pomorskih trgovinskih zbornic, gospodarskih zbornic, ki upravljajo pristaniške objekte, občin koncesionarjev javne opreme v lasti države v pomorskih pristaniščih in podjetij, ki lahko namesto njih upravljajo to opremo, pomeni državno pomoč v smislu člena 107(1) PDEU.
Likewise, the fact that the combined activity of the small French ports accounts for only 1 % of the total traffic of the Union does not mean that their market share on one or more markets relevant to an analysis of the distortions of competition is of the same order.
Združljivost ukrepa z notranjim trgom
In addition, the Decision of 11 April 2016, cited by the French authorities and the interested parties, concerns the compatibility of an investment aid measure, which means that the measure in question is recognised as State aid affecting competition and trade between Member States.
Zadevna država članica mora dokazati, da je mogoče ukrepe državne pomoči obravnavati kot združljive s skupnim trgom.
Furthermore, even if the ‘small ports’, as defined by France [66], account for only a small proportion of the traffic of the Union, the fact that the beneficiary undertaking is of modest size does not in itself exclude distortion or threat of distortion of competition in the internal market, especially where the activity of the beneficiaries is located in border areas.
Medtem ko francoski organi kot podlago za združljivost ukrepa navajajo samo nadomestilo za nekatere naloge, ki jih opravljajo pristanišča, ki izhaja iz člena 106(2) PDEU, na eni strani in člen 107(3)(a) PDEU na drugi strani, se nekatere zainteresirane strani sklicujejo tudi na člen 93 (usklajevanje prometa) in člen 107(3)(b) PDEU (pomembni projekti skupnega evropskega interesa).
The observations of the Bayonne Pays Basque CCI, concessionaire of the commercial port of Bayonne and the fishing port of Saint-Jean-de-Luz/Ciboure, which are ‘small ports’ according to the definition proposed by France, illustrate moreover the perception held by those ports close to a border of the existence of actual cross-border competition [67].
Prvič, člen 106(2) PDEU določa, da se lahko nadomestilo za opravljanje nalog javne službe razglasi za združljivo z notranjim trgom, če izpolnjuje določene pogoje [70].
Although the Commission recognises, in certain cases [68], that it is possible that an advantageous measure does not affect trade between Member States, it does not base its recognition only on the size of the beneficiary undertaking, but on an individual assessment of several criteria [69].
Francoski organi in nekatere zainteresirane strani v zvezi s tem menijo, da je obravnavani ukrep združljiv z notranjim trgom, ker omogoča zagotavljanje nadomestila za nekatere naloge, ki jih financirajo pristanišča in ki spadajo med pristojnosti javnih organov.
The Commission does not exclude the possibility that in the particular case of certain ports — those fulfilling the conditions laid down by its decision-making practice, in particular — the measure at issue may be considered to have no effect on trade.
Vendar Komisija opominja, da obravnavani ukrep, ki znesek pomoči povezuje z ustvarjenim dobičkom, ni vezan na neto stroške nalog javne službe niti omejen nanje [71].
However, for the more systematic reasons set out above, the measure examined, as a general corporate tax exemption scheme for all the beneficiaries mentioned by the ministerial decisions of 1942 and 1943, affects trade within the Union and distorts or may distort competition.
Niti ne izhaja iz jasnega pooblastila, danega upravičencem ukrepa za zagotavljanje teh nalog [72].
Consequently, the Commission concludes that the tax exemption in favour of the autonomous ports (some of which are now classified as major seaports), maritime chambers of commerce, chambers of commerce and industry managing port installations, municipalities which are concessionaires of public equipment owned by the State in the seaports, and undertakings to which they may have entrusted the operation of that equipment constitutes State aid within the meaning of Article 107(1) TFEU.
Zato se ne more šteti, da je navedeni ukrep nadomestilo za javno službo, ki je združljivo z notranjim trgom, in ni združljiv na podlagi člena 106(2) PDEU.
Compatibility of the measure with the internal market
Drugič, člen 93 PDEU določa, da se lahko tudi pomoči, ki so potrebne za usklajevanje prometa ali ki so nadomestilo za opravljanje določenih storitev, ki so del javne službe, razglasijo za združljive z notranjim trgom.
It is for the Member State concerned to demonstrate that a State aid measure can be regarded as compatible with the internal market.
Kot poudarjajo predstavniki upravljavcev francoskih notranjih pristanišč, imajo notranja pristanišča pomembno vlogo pri razvoju multimodalnega prevoza, vendar vse naložbe pristanišč ne spadajo na področje uporabe člena 93 PDEU, ki je omejeno na pomoči za potrebe usklajevanja prometa.
As a basis for the compatibility of the measure, the French authorities rely only on compensation for certain tasks carried out by the ports, referring to Article 106(2) TFEU, and on Article 107(3)(a) TFEU; certain interested parties also invoke Articles 93 (coordination of transport) and Article 107(3)(b) TFEU (important projects of European interest).
Poleg tega oprostitev davka od dohodkov pravnih oseb ne pomeni pomoči za naložbe, temveč pomoč za tekoče poslovanje, ki ni usmerjena v naložbe.
First, Article 106(2) TFEU provides that compensation for carrying out public service tasks can be declared compatible with the internal market if it meets certain conditions [70].
Ukrep omogoča prednost podjetjem, ki ustvarijo največ dobička in torej lažje akumulirajo dobiček in s tem financirajo naložbe.
In this respect, the French authorities and certain interested parties consider that the measure at issue is compatible with the internal market because it allows compensation for certain tasks financed by the ports which constitute an exercise of the official powers of a public authority.
Ukrep ni usmerjen niti v nadomestilo za opravljanje določenih storitev, ki so del javne službe, kot je navedeno zgoraj.
However, the Commission would point out that the measure at issue, which links the amount of aid to the profits made, is not linked or limited to the net costs of the public service tasks [71].
Poleg tega ugodnost, ki izhaja iz preproste oprostitve davka, ni omejena na znesek, potreben za zagotavljanje usklajevanja prometa niti nadomestila za določene storitve, ki so del javne službe, in torej ne zagotavlja spoštovanja načela sorazmernosti.
Nor does it derive from a clear mandate given to the beneficiaries of the measure to carry out such tasks [72].
Nima niti jasno opredeljenega spodbujevalnega učinka, med drugim zato, ker oprostitev bolj koristi najbolj dobičkonosnim pristaniščem, ki imajo največ sredstev – in najmanj potrebe po spodbujanju.
Consequently, the measure cannot be regarded as public service compensation compatible with the internal market and is not compatible on the basis of Article 106(2) TFEU.
Zato se člen 93 PDEU ne uporablja.
Second, Article 93 TFEU stipulates that aids which meet the needs of coordination of transport or represent reimbursement for the discharge of certain obligations inherent in the concept of a public service can also be declared compatible with the internal market.
Tretjič, v skladu s členom 107(3)(b) PDEU se lahko tudi pomoči, namenjene spodbujanju uresničevanja pomembnega projekta v skupnem evropskem interesu, razglasijo za združljive z notranjim trgom.
Although, as the representatives of managers of French inland ports stress, the inland ports play a major role in the development of multimodal transport, not all the investments made by the ports are covered by Article 93 TFEU, which is limited to aids which meet the needs of coordination of transport.
Predstavniki upravljavcev francoskih notranjih pristanišč v zvezi s tem na splošno menijo, da oprostitev davka od dohodkov pravnih oseb spada na področje uporabe navedenega člena.
The corporate tax exemption does not constitute investment aid, but operating aid which is not targeted at investment.
Iz istih razlogov, kot so navedeni zgoraj, se s temi utemeljitvami ni mogoče strinjati.
The measure favours undertakings making the most profit and therefore having greater capacity to accumulate profit and hence to finance investments.
Obravnavani ukrep ni usmerjen v uresničevanje pomembnega projekta v skupnem evropskem interesu in ni sorazmeren s stroški takega projekta.
Nor is the measure targeted at the reimbursement of certain obligations inherent in the concept of a public service, as pointed out above.
Gre za ugodnost, do katere so upravičena pristanišča zgolj zato, ker imajo dobiček, dejstvo, da prispevajo k pomembnemu projektu v skupnem evropskem interesu pa pri tem ni pomembno.
Moreover, the advantage derived from a tax exemption pure and simple is not limited to the amount needed for coordination of transport or for reimbursement for the discharge of certain obligations inherent in the concept of a public service, and therefore does not guarantee compliance with the principle of proportionality.
Četrtič, v skladu s členom 107(3)(a) PDEU se lahko med drugim za združljive z notranjim trgom štejejo pomoči, namenjene pospeševanju „gospodarskega razvoja […] v regijah iz člena 349 [PDEU] glede na njihov strukturni, gospodarski in socialni položaj“.
It has no clearly identified incentive effect either, in particular because the exemption is more beneficial to the most profitable ports, which therefore have the most resources — and the least need of incentives.
Na to določbo se sklicujejo francoski organi in več čezmorskih zainteresiranih strani v zvezi s čezmorskimi pristanišči.
Consequently, Article 93 TFEU is not applicable.
Vendar obravnavani ukrep ni usmerjen v zadevne regije.
Third, according to Article 107(3)(b) TFEU, aid to promote the execution of an important project of common European interest can also be declared compatible with the internal market.
Tudi če bi ukrep koristil samo pristaniščem v regijah, predvidenih v členu 349 PDEU, njegov cilj ni gospodarski razvoj teh regij niti nadomestilo za njihov strukturno neugoden položaj, saj se omejuje na odobritev sektorske ugodnosti posebni vrsti podjetij iz sektorja prometa, ne glede na to, kakšne dejavnosti ta podjetja opravljajo.
The representatives of the managers of French inland ports consider in general that the corporate tax exemption comes within the scope of this article.
Francija ni dokazala, da bi imel ukrep učinek na strošek uvoženega blaga, in v zvezi s tem je mogoče navesti, da nekatera čezmorska pristanišča izkazujejo dobiček, plačujejo dividende državi [73] in imajo torej a priori na voljo stopnje za znižanje zneska pristaniških pristojbin, če bi bile te zaznane kot ovira za gospodarski razvoj zadevnih regij; tako ima lahko oprostitev davka od dohodkov pravnih oseb vpliv na različne finančne tokove (med drugim dividende), ne nujno na strošek uvoženega blaga.
For the same reasons as above, it is not possible to concur with this reasoning.
Francija v zvezi s tem ne trdi, da so pristanišča v posebno slabšem položaju v primerjavi z drugimi podjetji v regijah iz člena 349.
The measure at issue is not targeted at the execution of an important project of European interest and is not proportionate to the costs of such a project.
Ukrep se že po svoji naravi in delovanju (ugodnost samo za določena podjetja, brez upoštevanja njihove dejavnosti, sorazmerna z ustvarjenim dobičkom, ne pa s potrebami, in ne omejena na nek dobro opredeljen cilj, dosega katerega bi vključevala finančno spodbudo) jasno razlikuje od davčnih določb pomoči za tekoče poslovanje, ki jih omenjajo zainteresirane strani in ki jih je Komisija sprejela.
It is an advantage benefiting the ports merely in so far as they make profits, the fact that they contribute to an important project of common European interest being irrelevant in this respect.
Ukrepi davčne pomoči za naložbe ali nična stopnja DDV so namreč splošni ukrepi, katerih področje uporabe brez razlikovanja zajema podjetja v regijah iz člena 349 PDEU.