natgillin/translations-raw huggingface dataset:
Regarding the liabilities towards IBRD and EBRD, Bulgaria explained that these loans contracted in 1995 were secured by a 100 % State guarantee.
Drugič, vse obveznosti, za katere je bil predviden odpis, so bile neposredno povezane z dejavnostjo potniškega in tovornega železniškega prometa in so nastale predvsem kot posojila za nakup električnih ali dizelskih motornih vlakov ter za popravilo in posodabljanje tovornih vagonov v lasti družbe in za kritje neporavnanih obveznosti, ki se nanašajo na zagotavljanje storitev železniškega prometa, na primer obveznosti do NŽID.
Since BDZ Holding defaulted on due payments, the State guarantee was activated and the Ministry of Finance had to service the debts.
Tretjič, družba BDZ Holding je bila leta 2016 pretirano zadolžena in je izpolnjevala vsa merila, določena v bolgarski zakonodaji, da se proti njej sproži postopek zaradi insolventnosti.
Consequently, pursuant to the Government debt Act [10], as from the date of payments under the State guarantee, the Government acceded to the creditor's rights vested in the loan agreements vis-à-vis BDZ Holding up to the amount of payments made.
Zaradi pretirane zadolženosti družba ni mogla poslovati na trdni finančni osnovi.
BDZ Holding is obliged to reimburse in full the amounts paid to IBRD and EBRD by the State, including penalty interest.
Družba zaradi akumuliranih zapadlih obveznosti ni bila sposobna izpolnjevati svojih kapitalskih potreb, ki so izhajale iz njenega poslovanja.
Regarding the other debts refinanced through the bond issue ISIN BG2100032072 from 19 November 2007, Bulgaria provided evidence of the debt payments made to KfW IPEX Bank, NRIC and NEC AD.
Mednarodni upniki družbe niso želeli sprejeti reprogramiranja dolgov brez državnega poroštva, ki bi po navedbah Bolgarije verjetno povzročil dodatne pomisleke glede državne pomoči.
Bulgaria does not contest that the debt cancellation would involve State aid to the benefit of BDZ Holding.
V poslovnem načrtu družbe BDZ Holding je prikazano, da bi bilo za izboljšanje njenih finančnih kazalnikov potrebno plačilo dolgov, nastalih pred pristopom.
However, Bulgaria considers that the cancellation of debts would be compatible with the internal market, pursuant to points 56 to 60 of the Railway Guidelines, as follows.
Četrtič, edini namen plačila dolga je razbremeniti družbo BDZ Holding dolgov, ki so nastali pred pristopom Bolgarije k Uniji, in normalizirati finančni položaj družbe.
First, all the liabilities were clearly determined and individualised and were incurred prior to the accession of Bulgaria to the Union.
Plačilo teh dolgov je znotraj tega, kar je razumno potrebno za povrnitev finančne sposobnosti preživetja družbe.
They were either recorded in the Consolidated Financial Statement of BDZ Holding before the accession date and/or stemmed from contracts irrevocably concluded before that date.
Petič, odpis obveznosti ne bi dal družbi BDZ Holding take konkurenčne prednosti, da bi onemogočila razvoj učinkovite konkurence na trgu.
Secondly, all the liabilities, for which the cancellation is envisaged, were directly linked to the activity of passenger and freight rail transport and mainly incurred as loans for the purchase of diesel and electric multiple units and for the repair and modernisation of cargo wagons owned by the company and to cover outstanding obligations related to the provision of railway services, such as obligations towards NRIC.
Prav tako ne bi povečal sposobnosti družbe BDZ Holding niti spremenil njenega tržnega položaja ali ji omogočil vstopa na nove trge v drugih državah članicah.
Thirdly, in 2016, BDZ Holding was over-indebted and fulfilled all the criteria laid down in Bulgarian legislation to initiate insolvency proceedings against it.
Poleg tega novih prevoznikov to ni odvrnilo od vstopa na trg, saj je poleg družbe BDZ Cargo na bolgarskem trgu železniškega prometa trenutno dejavnih osem prevoznikov [11].
The excessive indebtedness has been preventing the company from operating on a stable financial basis.
Poleg tega je Bolgarija pojasnila, da je težak finančni položaj družbe omejeval njene možnosti za naložbe.
The company has not been able to meet its capital needs from its own operations due to the accumulated overdue liabilities.
Zaradi pomanjkanja virov so bila izvedena samo nujna (bodisi redna bodisi izredna) popravila, večja popravila pa so bila preložena.
The international creditors of the company refused to accept a rescheduling of the debts without a State guarantee, which according to Bulgaria, was likely to raise additional State aid concerns.
94 % potniških vagonov je starejših od 15 let in 90 % tovornih vagonov je starejših od 29 let.
BDZ Holding's business plan shows that the cancellation of the debts incurred prior to accession would be necessary to improve its financial indicators.
90 % dizelskih motornih vlakov in 45 % električnih motornih vlakov je starejših od 30 let.
Fourthly, the sole objective of the debt cancellation is to relieve BDZ Holding from debts incurred prior to the accession of Bulgaria to the Union and to normalise the financial situation of the company.
Produktivnost tirnih vozil in lokomotiv, ki pripadajo družbi, je znatno nižja od povprečja Unije.
The cancellation of those debts does not exceed what is reasonably needed to restore the financial viability of the company.
Omejena popravila so povzročila vztrajno slabšanje železniških storitev in odpoved vlakov.
Fifthly, the cancellation of the liabilities would not give BDZ Holding a competitive advantage preventing the development of effective competition on the market.
Bolgarija je tudi izpostavila, da je družbi BDZ Holding grozila prisilna izterjava, na primer prodaja njenih sredstev ali zamrznitev njenih bančnih računov s strani mednarodnih upnikov, po tem ko je plačilo njihovih terjatev odredilo High Court of Justice v Londonu.
It would neither increase the capacity of BDZ Holding nor change its market position or enable it to enter new markets in other Member States.
Pregled dolgov družbe BDZ Holding do NŽID
In addition, new operators were not deterred from entering the market since eight operators, in addition to BDZ Cargo, are currently active on the Bulgarian rail transport market [11].
V odgovor na poziv v sklepu o začetku postopka za predložitev podatkov o tem, ali in kako je NŽID izterjala pretekle dolgove in kako namerava pobrati ali izterjati neporavnane dolgove, je Bolgarija zatrdila, da so družba BDZ Holding in njeni odvisni družbi redno odplačevale svoje dolgove do NŽID in da to še vedno počnejo.
Furthermore, Bulgaria explained that the difficult financial situation of the company limited its possibilities for investment.
V podporo svoji trditvi je Bolgarija predložila podatke o gibanju zneskov, ki jih NŽID dolgujejo družba BDZ Holding in njeni odvisni družbi za uporabnine za uporabo infrastrukture, oskrbo z električno energijo in druge spremljajoče storitve, ki so bili izračunani na podlagi seznama uporabnin NŽID, ki se je uporabljal za vse železniške prevoznike.
Due to the lack of resources, only essential (either routine or emergency) repairs have been carried out and major repairs have been postponed.
Bolgarija je ugotovila, da je po sprejetju sklepa o začetku postopka, med novembrom 2011 in avgustom 2016, družba BDZ Holding skupno plačala NŽID 503,2 milijona BGN (257 milijonov EUR).
94 % of passenger coaches are older than 15 years and 90 % of freight wagons are older than 29 years.
Plačilo je bilo izvedeno z bančnimi nakazili, pobotom dolgov NŽID do družbe BDZ Holding in s konverzijami dolga v lastniški delež.
90 % of diesel multiple units and 45 % of electric multiple units are older than 30 years.
Ukrepi, ki jih je sprejela NŽID za izterjavo in/ali povrnitev dolgov od družbe BDZ Holding
The productivity of the rolling stock and the locomotives that belong to the company are considerably lower than the Union average.
Bolgarija trdi, da je NŽID sprejela vse potrebne ukrepe za izterjavo zapadlih obveznosti od družbe BDZ Holding in njenih odvisnih družb, vendar brez sprožitve sodnih postopkov.
The limited repairs have resulted in a steady deterioration of rail services and the cancellation of trains.
Bolgarija ugotavlja, da so potekali redni sestanki med NŽID in družbo BDZ Holding, kjer se je razpravljalo o plačilu neporavnanih obveznosti.
Bulgaria also pointed out that BDZ Holding was threatened by coercive recovery action such as the sale of its assets or suspension of its bank accounts by the international creditors after the High Court of Justice in London ordered the payment of their claims.
NŽID je tudi redno pošiljala dopise družbi BDZ Holding, vključno z notarsko overjenim obvestilom [12], v katerem je zahtevala plačilo neporavnanih obveznosti in obresti za zapadle obveznosti [13].
Overview of BDZ Holding's debts to NRIC
Septembra 2016 naj bi stroški obresti znašali 23,3 milijona BGN (12 milijonov EUR).
In response to the invitation in the Opening Decision to provide information as to whether and how NRIC had enforced past debts and intended to recover or enforce outstanding debts, Bulgaria asserted that BDZ Holding and its subsidiaries had been and were still serving their debts towards NRIC on a regular basis.
Bolgarija trdi, da je NŽID ravnala kot upnik v tržnem gospodarstvu, saj je bilo ekonomsko bolj smiselno izterjati neporavnane obveznosti, ki sta jih priznali obe strani, kot pa sprožiti stečajni postopek in tvegati, da dolžnik preneha opravljati dejavnost.
To support its contention, Bulgaria provided information on the development of the amounts due by BDZ Holding and its subsidiaries to NRIC for infrastructure charges, electricity supply and other accompanying services, as calculated on the basis of NRIC's schedule of charges which was applied to all railway operators.
Bolgarija je izjavila, da bi morala NŽID v kolkovini kriti stroške sodnega postopka, ki so znašali 4 % terjatve.
Bulgaria noted that, after the Opening Decision, between November 2011 and August 2016, BDZ Holding has paid a total amount of BGN 503,2 million (EUR 257 million) to NRIC.
Poleg tega, če bi bil sprožen sodni postopek, NŽID ne bi mogla v celoti uveljavljati svoje terjatve, ker bi morale družba BDZ Holding in njeni odvisni družbi poplačati vse svoje obveznosti, ne da bi dale prednost določenemu upniku.
The payment was made by bank transfers, offsetting of NRIC's debts towards BDZ Holding and debt-to-asset swaps.
Ker so družba BDZ Holding in njeni odvisni družbi glavne stranke NŽID, kar potrjuje dejstvo, da je mogoče 77 % prihodkov NŽID v letu 2015 pripisati družbi BDZ Holding in njenima odvisnima družbama, bi imel po navedbah Bolgarije stečaj družbe BDZ Holding negativen vpliv na donosnost NŽID in njeno zmožnost, da ustrezno vzdržuje nacionalno železniško omrežje.
Actions taken by NRIC to enforce and/or recover debts from BDZ Holding
Dolgovi NŽID do družbe BDZ Holding
Bulgaria notes that meetings between NRIC and BDZ Holding had been regularly held to discuss the payment of the outstanding obligations.
Bolgarija je navedla, da je v obdobju od leta 2008 do leta 2011 NŽID ustvarila dolgove do družbe BDZ Holding in njenih odvisnih družb v skupnem znesku 45532415 BGN (23,8 milijona EUR), kot je povzeto vTable 3.
Likewise, NRIC has regularly sent letters, including a notarised notice [12], to BDZ Holding requesting the payment of the outstanding obligations and requesting the payment of interest for the overdue obligations [13].
V avgustu 2016 so neporavnane terjatve NŽID do družbe BDZ Holding znašale 1094367 BGN (0,6 milijona EUR).
NRIC has charged late payment interest on the overdue liabilities in accordance with Decree No 100 on the calculation of statutory interest for late payments in national and foreign currency [14] (‘Decree No 100’) of the Council of Ministers of 29 September 2012.
Preglednica 3
Bulgaria stated that according to Decree No 100, the annual statutory interest rate for late payment of liabilities in BGN consists of the basis interest rate of the Bulgarian National Bank in force since 1 January or 1 July of the respective year plus a risk premium of 10 %.
Dolgovi NŽID do družbe BDZ Holding v obdobju 2008–2011
As of September 2016, the interest charges due amount to BGN 23,3 million (EUR 12 million).
Terjatve do NŽID v BGN
Bulgaria alleges that NRIC acted as a market economy creditor, since it was more economically sensible to collect outstanding liabilities recognised by both parties instead of initiating a bankruptcy procedure and risking the activity of the debtor ceasing.
Konverzije dolga v lastniški delež
Bulgaria stated that NRIC would have to bear the costs of legal proceedings amounting to 4 % of the claimed amount in stamp duty.
V odgovor na poziv v sklepu o začetku postopka za predložitev podatkov o tem, ali in kako NŽID namerava pobrati ali izterjati neporavnane dolgove, je Bolgarija navedla, da sta NŽID in družba BDZ Holding 1. decembra 2012 in 31. maja 2013 sklenili sporazuma, v skladu s katerima sta priznali nekatere vzajemne terjatve in se odločili za delno poplačilo neporavnanih obveznosti s konverzijo dolga v lastniški delež.
Moreover, if legal proceedings had been initiated, NRIC would have been unable to fully enforce its claim, because BDZ Holding and its subsidiaries would have had to repay all its liabilities without preference for a particular creditor.
Cilj konverzije dolga v lastniški delež je bil poravnati priznane obveznosti družbe BDZ Holding in njenih odvisnih družb do NŽID z zagotavljanjem sredstev, ki bi bila koristna za NŽID in so imela dobro raven likvidnosti.
According to Bulgaria, since BDZ Holding and its subsidiaries are NRIC's major clients as evidenced by the fact that 77 % of NRIC's revenue could be attributed to BDZ Holding and its subsidiaries in 2015, the bankruptcy of BDZ Holding would have had a negative impact on NRIC's profitability and its ability to adequately maintain the national rail network.
Ta posel je bil dovoljen na podlagi nacionalne zakonodaje, zlasti odstavka 2 člena 65 zakona o pogodbah in obveznostih, njegova pravna podlaga pa so bili sklepi Sveta ministrov.
Debts owed by NRIC to BDZ Holding
Bolgarija je v navedbah z dne 7. novembra 2016 poudarila, da je v obdobju 2013–2016 skupni znesek pretvorjenih sredstev, vključno z DDV, znašal 25,9 milijona BGN (13,3 milijona EUR).
NRIC owed monies to BDZ Holding for services provided relating, inter alia, to free and reduced travel passes and tickets for NRIC's employees and their families, the rental of outdoor and indoor facilities and premises that were the property of BDZ Holding, supply of traction power, transport of goods by rail, transhipment and servicing of work trains.
Prva faza konverzije v višini 23 milijonov BGN (11,8 milijona EUR) je bila izvedena decembra 2013 na podlagi sklepa Sveta ministrov št. 481/12.8.2013.
Bulgaria stated that, during the period 2008 to 2011, NRIC had incurred debts towards BDZ Holding and its subsidiaries for services provided amounting in total to BGN 45532415 (EUR 23,8 million) as summarised in Table 3.
Poleg tega so bile decembra 2015 in avgusta 2016 na podlagi sklepov Sveta ministrov št. 965/10.12.2015 in št. 626/29.7.2016 v lastniške deleže pretvorjene nepremičnine v višini 1,1 milijona BGN (0,58 milijona EUR) oziroma 1,8 milijona BGN (0,9 milijona EUR).
Table 3
Bolgarija je navedla, da je NŽID na ta način pridobila 16 nepremičnin, med drugim objekte trajektnega kompleksa v Varni in poslovno stavbo v mestu Stara Zagora.
Debts owed by NRIC to BDZ Holding 2008-2011
Bolgarija je navedla tudi, da se je NŽID neodvisno odločila za sredstva, ki so bila zanjo poslovno zanimiva.
Receivables from NRIC in BGN
Bolgarija je v potrditev tej trditvi navedla, da je avgusta 2016 NŽID zavrnila predlagano konverzijo dolga v lastniški delež v zvezi z določenimi sredstvi, zato je BDZ pretvorila sredstva v znesku 1,8 milijona BGN (0,9 milijona EUR) namesto 10 milijonov BGN (5,1 milijona EUR).
BDZ Holding
Postopek je bil pregleden.
Debt-to-asset swaps
Pretvorjena sredstva so ocenili neodvisni cenilci s potrdili, ki jih je izdala Zbornica neodvisnih cenilcev v Bolgariji.
In response to the invitation in the opening decision to provide information as to whether and how NRIC intended to recover or enforce outstanding debts, Bulgaria stated NRIC and BDZ Holding entered into agreements on 1 December 2012 and 31 May 2013 according to which NRIC and BDZ Holding recognised certain reciprocal claims and decided to partially repay outstanding liabilities through a debt-to-asset swap transaction.
Vrednost sredstev je bila določena na podlagi tržnih načel in metod v skladu z mednarodnimi in evropskimi standardi vrednotenja, ki so opredeljeni v bolgarski zakonodaji.
The objective of the debt-to-asset swap was to extinguish recognised obligations of BDZ Holding and its subsidiaries towards NRIC through the provision of assets that would be useful for NRIC and which had a good level of liquidity.
Po navedbah Bolgarije se lahko ta sredstva prodajo na nepremičninskem trgu po okvirni ceni, ki so jo določili neodvisni cenilci.
That operation was allowed under the national legislation, in particular Article 65, paragraph 2 of the Contracts and Obligations Act and its legal basis were the decisions of the Council of Ministers.
Končne cene, dogovorjene med družbo BDZ Holding in NŽID, so imele podoben razpon kot cene iz cenitev.
Bulgaria stressed in its submission dated 7 November 2016 that, in the period 2013-2016, the total amount of swapped assets, including VAT, was BGN 25,9 million (EUR 13,3 million).
Zato Bolgarija meni, da je NŽID ravnala kot upnik v tržnem gospodarstvu in da so bile konverzije dolga v lastniški delež dogovorjene in izvedene pod običajnimi tržnimi pogoji.
The first stage of the swap, amounting to BGN 23 million (EUR 11,8 million), was implemented in December 2013 on the basis of decision No 481/12.08.2013 of the Council of Ministers.
UKREP 4: POVRAČILO NAPAČNO ZARAČUNANEGA DDV DRUŽBI BDZ HOLDING S STRANI DRŽAVE
In addition, in December 2015 and August 2016, on the basis of decisions No 965/10.12.2015 and No 626/29.07.2016 of the Council of Ministers, properties for the amounts of BGN 1,1 million (EUR 0,58 million) and BGN 1,8 million (EUR 0,9 million) respectively were swapped.
Bolgarija pojasnjuje, da je družba BDZ Holding sprejela potrebne pravne ukrepe v skladu z zakonikom o davčnem postopku in zavarovanju (v nadaljnjem besedilu: DOPK) za izterjavo neupravičeno plačanega DDV s povračilom.
The specific assets subject to the swaps had been specified in advance depending on the needs of the parties for their subsequent use.
Nadomestilo za OJS na podlagi pogodbe o OJS je bilo dodeljeno za kritje izgub, nastalih pri zagotavljanju prevoznih storitev.
Bulgaria stated that on this basis NRIC had acquired 16 properties, among which were facilities at Varna Ferry Boat Complex and the office building in Stara Zagora.
Bolgarija pojasnjuje, da v skladu s členom 29 zakona o davku na dodano vrednost (v nadaljnjem besedilu: ZDDV), ki je veljal do 31. decembra 2006, davčna osnova za opravljanje storitev vključuje tudi vsa finančna sredstva, ki jih izvajalec storitev prejme in črpa ter so neposredno povezana z zagotavljanjem teh storitev, vključno s subvencijami.
Bulgaria also stated that NRIC independently decided on the assets which had commercial interest for it.
Bolgarija je nadalje pojasnila, da je treba v skladu s členom 20(6) ZDDS vsa finančna sredstva (na primer subvencije), ki so neposredno povezana z dobavo blaga ali opravljanjem storitev, šteti za nepovratna sredstva iz državnega proračuna ali od drugega subjekta, ki predstavljajo dodatno plačilo za blago ali storitve.
To support this claim, Bulgaria noted that in August 2016 NRIC rejected a proposed debt-to-equity swap in relation to certain assets, and therefore BDZ swapped assets of BGN 1,8 million (EUR 0,9 million) instead of BGN 10 million (EUR 5,1 million).
Na podlagi izjav Nacionalne agencije za javne prihodke [15] je Bolgarija trdila, da so subvencije, prejete za kritje izgub, stroškov ali pridobitev sredstev, zunaj področja uporabe ZDDS, kar velja za pogodbo o OJS.
The process was transparent.
V zvezi s tem je Bolgarija pojasnila, da so nacionalne določbe dovoljevale povračilo DDV na podlagi odmere DDV, ki so jo izdali organi za javne prihodke po naknadnem preverjanju in reviziji.
The swapped assets were subject to evaluation by independent evaluators holding certificates issued by the Chamber of Independent Appraisers in Bulgaria.
Poleg tega je Bolgarija trdila, da pred pristopom k Uniji ni bila dolžna v celoti uskladiti svoje zakonodaje o DDV.
The determination of the value of the assets was based on market principles and methods in accordance with international and European valuation standards laid down in Bulgarian legislation.
Po navedbah Bolgarije so bile bolgarske pravne določbe o DDV v celoti usklajene z Direktivo 2006/112/ES z dnem 1. januarja 2007, ko je stopil v veljavo novi ZDDS.
The final prices agreed by BDZ Holding and NRIC were of a similar magnitude to those in the evaluations.
Bolgarija je nadalje pojasnila, da je treba v skladu z novim ZDDS vsa finančna sredstva (na primer subvencije), ki so neposredno povezana z dobavo blaga ali opravljanjem storitev, šteti za nepovratna sredstva iz državnega proračuna ali od drugega subjekta, ki predstavljajo dodatno plačilo za blago ali storitve.
MEASURE 4: REIMBURSEMENT OF ERRONEOUSLY CHARGED VAT BY THE STATE TO BDZ HOLDING
Po navedbah Bolgarije so napako, namreč nepravilno zaračunavanje DDV na prihodke iz opravljanja storitev OJS za obdobje od 1. decembra 2004 do 29. februarja 2008, odkrili pristojni davčni organi med pregledom.
Bulgaria explains that BDZ Holding took the necessary legal action under the Tax Insurance Procedure Code (‘DOPK’) for the recovery of the unduly paid VAT through reimbursement.
Zato po mnenju Bolgarije povračilo neupravičeno zaračunanega DDV ni pomenilo državne pomoči.
The amount of unduly paid tax was determined by acts issued by the national revenue and tax administration.
UMIK PRIGLASITVE
(56) Bulgaria further states that the company was entrusted with a PSO through a PSO contract of 29 June 2004, signed in September 2004, between the Bulgarian Ministry of Transport and Communication and BDZ Holding.
Kot je navedeno v uvodnih izjavah 32 in 34, je Bolgarija umaknila svojo priglasitev pomoči za prestrukturiranje družbi BDZ Holding (ukrep 1).
The PSO compensation under the PSO contract was granted to cover losses incurred in providing transport services.
Bolgarija je navedla, da je namesto tega nameravala plačati dolgove, ki so nastali družbi BDZ Holding pred pristopom Bolgarije k Uniji 1. januarja 2007 (ukrep 2).
In addition, according to the terms of the contract, the provision of the service and the compensation were subject to compliance with conditions related to the number of trains, seats and hours.
V skladu s členom 10 Uredbe Sveta (EU) 2015/1589 lahko zadevna država članica pravočasno umakne uradno priglasitev, preden Komisija sprejme sklep o pomoči.
Moreover, the compensation could be reduced if the specified requirements regarding kilometres, seats and hours were not met.
V skladu s členom 10(2) Uredbe (EU) 2015/1589 mora Komisija v primerih, ko je že sprožila formalni postopek preiskave, medtem ko je bila priglasitev umaknjena, ta postopek zaključiti.
Bulgaria explains that, according to Article 29 of the Value Added Tax Act (‘ZDDS’) in place until 31 December 2006, the taxable amount on the supply of services also includes all financial means received and absorbed by the supplier of the services and directly related to the supply of those services, including subsidies.
Komisija ugotavlja, da pomoč za prestrukturiranje še ni bila dodeljena.
Bulgaria further explained that according to Article 20(6) of the ZDDS, all financial means (for example, subsidies) directly linked to the supply of goods or services are to be considered to be grants from the State budget or other entity, constituting an additional payment for goods or services.
Ker je Bolgarija umaknila priglasitev in družbi BDZ Holding ne bo dodelila pomoči za prestrukturiranje v višini 550 milijonov BGN, je treba formalni postopek preiskave v zvezi s priglašenim ukrepom pomoči za prestrukturiranje v skladu s členom 108(2) Pogodbe zaključiti.