natgillin/translations-raw huggingface dataset:
On the basis of statements from the National Revenue Agency [15] Bulgaria submitted that the subsidies received to cover the losses, the costs or the acquisition of assets are outside the scope of the ZDDS, which is the case with the PSO contract.
OCENA UKREPOV
In this context, Bulgaria clarified that national provisions allowed VAT to be refunded on the basis of a VAT assessment issued by the revenue authorities following an ex-post verification and revision.
Na podlagi člena 107(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“.
Furthermore, Bulgaria asserted that before Bulgaria's accession to the Union it was not obliged to fully harmonise its VAT law.
Merila iz člena 107(1) Pogodbe so kumulativna.
According to Bulgaria, since 1 January 2007, when the new ZDDS entered into force, the Bulgarian VAT law provisions have been fully harmonised with Directive 2006/112/EC.
Zato morajo biti za ugotovitev, ali državni ukrep pomeni pomoč v smislu člena 107(1) Pogodbe, izpolnjeni vsi naslednji pogoji:
Bulgaria stated further that according to Article 26(3) of the new ZDDS the taxable amount on the supply of services also includes all financial means (for example, subsidies) received and absorbed by the supplier of the services and directly related to the supply of those services.
upravičenec je podjetje v smislu člena 107(1) Pogodbe, kar pomeni, da opravlja gospodarsko dejavnost;
Bulgaria further explained that according to the new ZDDS, all financial means (for example, subsidies) directly linked to the supply of goods or services shall be considered to be grants from the State budget or other entity, constituting an additional payment for goods or services.
ukrep se financira iz državnih sredstev in ga je mogoče pripisati državi;
According to Bulgaria, however the subsidies received to cover the losses or expenses, including the acquisition or the liquidation of assets are outside the scope of the new ZDDS.
ukrep daje gospodarsko prednost;
According to Bulgaria, the error, consisting in incorrectly charging VAT on revenue from the provision of the PSO services for the period 1 December 2004 to 29 February 2008, had been detected by the relevant tax authorities in the course of an inspection.
ta prednost je selektivna;
In this regard, Bulgaria explained that those findings of the relevant tax authorities resulted in decisions ordering the reimbursement and a tax audit report number 29010038 of 7 February 2011 in accordance with the Bulgarian Tax Insurance Procedure Code [16].
zadevni ukrep izkrivlja konkurenco ali bi lahko izkrivljal konkurenco in lahko prizadene trgovino med državami članicami.
Bulgaria further explained that the VAT reimbursement procedures were set out in Articles 128 and 129 of the Bulgarian Tax Insurance Procedure Code.
OBSTOJ POMOČI V SMISLU ČLENA 107(1) POGODBE O DELOVANJU EVROPSKE UNIJE (V NADALJNJEM BESEDILU: POGODBA)
Therefore, according to Bulgaria, the reimbursement of the wrongfully charged VAT did not constitute State aid.
Gospodarska dejavnost in pojem podjetja v smislu člena 107(1) Pogodbe
WITHDRAWAL OF THE NOTIFICATION
V skladu z ustaljeno sodno prakso mora Komisija najprej ugotoviti, kdo bo(do) upravičenec(-ci) ukrepa 2.
As stated in recitals 32 and 34, Bulgaria withdrew its notification concerning the restructuring aid to BDZ Holding (Measure 1).
Člen 107(1) Pogodbe se nanaša na pojem podjetja pri opredelitvi upravičenca pomoči.
Bulgaria indicated that it intended instead to cancel debts incurred by BDZ Holdings prior to Bulgaria's accession to the Union on 1 January 2007 (Measure 2).
Sodišča Unije so potrdila, da podjetje v smislu te določbe ni nujno le ena pravna oseba, ampak lahko zajema skupino podjetij [17].
According to Article 10 of Council Regulation (EU) 2015/1589, the Member State concerned may withdraw the notification in due time before the Commission has taken a decision on the aid.
Ključno merilo pri določanju, ali gre za podjetje v smislu te določbe, je, ali je udeležena kakšna „gospodarska enota“.
According to Article 10(2) of Regulation (EU) 2015/1589, in cases where the Commission has already initiated the formal investigation procedure when a notification is withdrawn, the Commission must close the procedure.
Gospodarsko enoto lahko sestavlja več pravnih oseb.
The Commission notes that the restructuring aid has not yet been granted.
Ta gospodarska enota se nato obravnava kot upoštevno podjetje.
Since Bulgaria has withdrawn its notification and will not grant the restructuring aid of BGN 550 million to BDZ Holding, the formal investigation procedure under Article 108(2) of the Treaty should be closed in respect of the notified restructuring aid measure.
Pri tem sodišča Unije štejejo za pomembnega obstoj nadzornega deleža ter druge funkcionalne, gospodarske in organizacijske povezave [18].
ASSESSMENT OF THE MEASURES
V zadevnem primeru je Bolgarija navedla, da je družba BZD Holding pravni subjekt, čigar dolgovi, ki so nastali pred letom 2007, bodo plačani.
By virtue of Article 107(1) of the Treaty ‘…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.’
Pravzaprav, kot je navedeno v uvodnih izjavah 34, 35 in 36, Bolgarija meni, da je družba BDZ Holding edini upravičenec ukrepa 2.
The criteria in Article 107(1) of the Treaty are cumulative.
Vendar pa več dejavnikov kaže, da zadevno podjetje ni omejeno samo na pravno osebo BDZ Holding.
Therefore, in order to determine whether a State measure constitutes aid within the meaning of Article 107(1) of the Treaty all of the following conditions need to be fulfilled:
Prvič, glede lastniških razmerij je treba opozoriti, da ima družba BDZ Holding v lasti 100 % delnic tako BDZ Passenger kot BDZ Cargo.
the beneficiary is an undertaking within the meaning of Article 107(1) of the Treaty, which implies that it engages in an economic activity;
To pomeni, da družba BDZ Holding nadzoruje vse poslovne dejavnosti družb BDZ Passenger in BDZ Cargo, oblikuje skupno politiko upravljanja in določa cilje za obe odvisni družbi.
the measure is financed by State resources and is imputable to the State;
Drugič, glavni namen prvotnih posojil sta bila nakup in popravilo sredstev, ki jih uporabljata družbi BDZ Passenger in BDZ Cargo, kot so lokomotive ter tovorni in potniških vagoni.
it confers an economic advantage;
Plačilo dolgov se torej nanaša na storitve železniškega prometa, ki jih zagotavljata obe odvisni družbi.
this advantage is selective;
Po preoblikovanju leta 2007 je imela družba BDZ Holding v lasti vozni park, ki ga je dajala v najem družbama BDZ Cargo in BDZ Passenger, po preoblikovanju leta 2011 pa je bil vozni park prenesen na odvisni družbi BDZ Cargo in BDZ Passenger (glej uvodni izjavi 12 in 13).
the measure in question distorts or threatens to distort competition and may affect trade between Member States.
Zato ukrep 2, ki je bil odobren za plačilo dolgov, ki so izhajali iz financiranja voznega parka, dejansko koristi družbama BDZ Cargo in BDZ Passenger.
EXISTENCE OF AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION (THE ‘TREATY’)
Glede na te vidike je treba poleg družbe BDZ Holding tudi njeni odvisni družbi Passenger in BDZ Cargo šteti za upravičenki plačila dolga.
Economic activity and notion of undertaking within the meaning of Article 107(1) of the Treaty
Iz opisa dejavnosti družb BDZ Passenger in BDZ Cargo iz oddelka 2.1 izhaja, da sta obe družbi del ene gospodarske enote pod nadzorom družbe BDZ Holding in obe zagotavljata storitve proti plačilu v Bolgariji.
According to settled case law, the Commission must first establish who will be the beneficiary(ies) of Measure 2.
Komisija zato meni, da z zagotavljanjem storitev železniškega potniškega in tovornega prometa kot tudi upravljanja in usklajevanja teh dejavnosti družba BDZ Holding in njeni odvisni družbi BDZ Passenger in BDZ Cargo opravljajo gospodarsko dejavnost in torej pomenijo podjetja v smislu člena 107(1) Pogodbe.
Article 107(1) of the Treaty refers to the concept of undertaking in defining the beneficiary of the aid.
Državna sredstva in pripisljivost državi
As confirmed by the Union Courts, an undertaking for the purposes of that provision does not have to be a single legal entity, but may encompass a group of companies [17].
Da bi ukrep pomenil državno pomoč, se mora zadevni ukrep financirati iz državnih sredstev, odločitev o odobritvi ukrepa pa mora biti mogoče pripisati državi [19].
The key criterion in determining whether there is an undertaking within the meaning of that provision is whether an ‘economic unit’ is involved.
Plačilo dolga se bo financiralo neposredno iz bolgarskega državnega proračuna in odobrili ga bodo centralni organi te države članice.
An economic unit may be composed of several legal persons.
Zato plačilo dolga vključuje uporabo državnih sredstev, o kateri tudi odloča država in jo je njej mogoče pripisati.
That economic unit is then considered to be the relevant undertaking.
Gospodarska prednost
In this respect, the Union Courts consider the existence of a controlling share and other functional, economic and organic links to be relevant [18].
Prednost v smislu člena 107(1) Pogodbe je vsaka gospodarska korist, ki je podjetje ne bi pridobilo pod običajnimi tržnimi pogoji, tj. brez posredovanja države [20].
In the case at hand, Bulgaria stated that BZD Holding is the legal entity whose debts incurred prior to 2007 will be cancelled.
Pomemben je le učinek ukrepa na podjetje, ne pa vzrok ali cilj posredovanja države [21].
In fact, as stated in recitals 34, 35 and 36, Bulgaria considers that BDZ Holding is the sole beneficiary of Measure 2.
V tem primeru bo Bolgarija plačala 223,45 milijona BGN (114,25 milijona EUR) dolgov, neposredno povezanih z železniškimi dejavnostmi družbe BDZ Holding.
However, several elements indicate that the relevant undertaking is not confined to the legal person of BDZ Holding alone.
Noben razumen udeleženec v tržnem gospodarstvu ne bi odpisal tako velikih obveznosti brez kakršnega koli nadomestila.
First, in terms of ownership relations, it has to be noted that BDZ Holding holds 100 % of the shares of both BDZ Passenger and BDZ Cargo.
Poleg tega bo ukrep razbremenil družbo BDZ Holding obveznosti plačila dolga, s čimer se bodo sprostila sredstva, ki jih bodo družba BDZ Holding in njeni odvisni družbi lahko uporabile za razvoj svojih dejavnosti in izboljšanje finančnih kazalnikov.
BDZ Holding therefore controls all business activities of BDZ Passenger and BDZ Cargo, formulates a common management policy and sets targets for both subsidiaries.
Zato se sklene, da bo odločitev Bolgarije, da odpiše obveznosti družbe BDZ Holding, dodelila gospodarsko prednost družbam BDZ Holding, BDZ Passenger in BDZ Cargo, ki je ne bi pridobile pod običajnimi tržnimi pogoji.
Secondly, the main purpose of the initial loans was the purchase and repair of assets used by both BDZ Cargo and BDZ Passenger, such as locomotives, freight wagons and passenger coaches.
Selektivnost
The cancellation of debts relates, therefore, to rail transport services provided by both subsidiaries.
Državni ukrep mora dajati prednost „posameznim podjetjem ali proizvodnji posameznega blaga“, da bi sodil v področje uporabe člena 107(1) Pogodbe.
While after the 2007 reorganisation, BDZ Holding owned the rolling stock and rented it out to BDZ Cargo and BDZ Passenger, following the 2011 reorganisation the rolling stock was transferred to the subsidiaries BDZ Cargo and BDZ Passenger (see recitals 12 and 13).
Zato se lahko za državno pomoč štejejo le ukrepi v korist podjetij, s katerimi je prednost dodeljena selektivno.
Therefore, Measure 2, which was granted for the cancellation of debts financing the rolling stock, effectively benefits BDZ Cargo and BDZ Passenger.
Plačilo dolga bo koristilo samo družbi BDZ Holding in njenima odvisnima družbama, zato je selektivno v smislu člena 107(1) Pogodbe.
In the light of these considerations, in addition to BDZ Holding, its subsidiaries BDZ Passenger and BDZ Cargo must also be regarded as beneficiaries of the debt cancellation.
Sklepna ugotovitev
It follows from the description of the activities of BDZ Passenger and BDZ Cargo set out in section 2.1 that both companies are a single economic unit under control of BDZ Holding and both provide services against remuneration in Bulgaria.
Ugotovljeno je, da bo načrtovano plačilo dolga zagotovilo selektivno gospodarsko prednost družbi BDZ Holding in njenima odvisnima družbama BDZ Passenger in BDZ Cargo.
The Commission thus considers that by providing passenger and freight transport services, as well as management and coordination of those activities, BDZ Holding and its subsidiaries BDZ Passenger and BDZ Cargo are performing an economic activity and therefore constitute undertakings within the meaning of Article 107(1) of the Treaty.
Izkrivljanje konkurence in vpliv na trgovino
State resources and imputability to the State
Izkrivljanje konkurence
In order to constitute State aid, the measure in question has to be financed from State resources and the decision to grant the measure must be imputable to the State [19].
Predpostavlja se, da obstaja izkrivljanje konkurence v smislu člena 107(1) Pogodbe, ko država dodeli finančno prednost podjetju v liberaliziranem sektorju, v katerem obstaja ali bi lahko obstajala konkurenca [22].
The debt cancellation will be financed directly from the Bulgarian State budget and will be granted by the central authorities of that Member State.
V zvezi s tem je Bolgarija leta 2002 odprla trg železniškega tovornega prometa za druge domače prevoznike, ustanovljene v Bolgariji.
Therefore, the debt cancellation involves the use of State resources, which is also decided by and imputable to the State.
Trg železniškega tovornega prometa se je v Uniji prvič odprl konkurenci v vseevropskem železniškem omrežju za prevoz blaga 15. marca 2003 s prvim železniškim paketom [23].
Economic advantage
Drugi železniški paket je 1. januarja 2006 liberaliziral ves mednarodni tovorni promet, nacionalni železniški tovorni promet pa 1. januarja 2007 [24].
An advantage within the meaning of Article 107(1) of the Treaty is any economic benefit which an undertaking would not have obtained under normal market conditions, that is to say, in the absence of State intervention [20].
Vendar je več držav članic pred tem datumom enostransko liberaliziralo svoje nacionalne trge.
Only the effect of the measure on the undertaking is relevant, not the cause nor the objective of the State intervention [21].
Tržni delež družbe BDZ Cargo na bolgarskem trgu železniškega tovornega prometa je leta 2016 znašal 43 %.
In this case, Bulgaria will cancel BGN 223,45 million (EUR 114,25 million) of debts directly related to railway activities of BDZ Holding.
Družba BDZ Cargo neposredno konkurira drugim prevoznikom v železniškem tovornem prometu na tem trgu, kot je navedeno v uvodni izjavi 15.
No reasonable market economy operator would cancel liabilities of such a magnitude without any remuneration.
Kar zadeva potniški promet, je tretji železniški paket odprl trg za mednarodni potniški promet 1. januarja 2010 [25].
In addition, the measure will relieve BDZ Holding from its debt payment obligations, thus freeing funds which BDZ Holding and its subsidiaries can use to develop their operations and improving their financial indicators.
To se nanaša samo na mednarodne storitve, vendar vključuje dejavnosti upravičencev na teh progah.
Therefore, it is concluded that Bulgaria's decision to cancel BDZ Holding's liabilities will confer an economic advantage on BDZ Holding, BDZ Passenger and BDZ Cargo which they would not have obtained under normal market conditions.
V vsakem primeru dejstvo, da je prevozna družba, ki je dejavna le v eni državi članici, ne izključuje možnosti, da pomoč izkrivlja trgovino znotraj Unije, kot je Sodišče ugotovilo v sodbi Altmark Trans [26].
Selectivity
V zvezi s tem je treba opozoriti, da je od leta 1995 več držav članic enostransko odprlo svoj železniški potniški promet in da vsaka prednost, dodeljena železniškemu prevoznemu podjetju v eni državi članici, lahko zmanjša možnosti trgovanja za konkurenta iz druge države članice na tem geografskem trgu.
To fall within the scope of Article 107(1) of the Treaty, a State measure must favour ‘certain undertakings or the production of certain goods’.
Komisija zato ugotavlja, da bo ukrep izkrivljal ali bi lahko izkrivljal konkurenco na notranjem trgu.
Hence, only those measures favouring undertakings which grant an advantage in a selective way fall under the notion of State aid.
Učinek na trgovino med državami članicami
The debt cancellation will benefit only BDZ Holding and its subsidiaries and is, therefore, selective within the meaning of Article 107(1) of the Treaty.
Kadar pomoč države članice okrepi položaj enega podjetja v razmerju do drugih konkurenčnih podjetij v trgovini znotraj Skupnosti, se šteje, da pomoč vpliva na ta zadnja podjetja [27].
Conclusion
Zadostuje, da prejemnik pomoči konkurira drugim podjetjem na trgih, odprtih za konkurenco [28].
It is concluded that the planned debt cancellation will provide a selective economic advantage to BDZ Holding and its subsidiaries BDZ Passenger and BDZ Cargo.
V tem primeru je upravičenec pri zagotavljanju storitev konkurent drugim podjetjem, ki opravljajo prevozne storitve na notranjem trgu, od katerih so nekatere čezmejne.
Distortion of competition and effect on trade
Zato Komisija ugotavlja, da bi načrtovano plačilo dolga lahko vplivalo na trgovino med državami članicami.
Distortion of competition
Glede na zgoraj navedeno Komisija meni, da plačilo dolga, ki ga namerava izvesti Bolgarija, pomeni državno pomoč v smislu člena 107(1) Pogodbe.
There is an assumption that there is a distortion of competition within the meaning of Article 107(1) of the Treaty whenever the State grants a financial advantage to an undertaking in a liberalised sector where there is, or could be, competition [22].
ZAKONITOST POMOČI
In this respect, Bulgaria opened the market for rail freight transport to other domestic operators established in Bulgaria, in 2002.
Države članice morajo v skladu s členom 108(3) Pogodbe priglasiti vse načrte za dodelitev ali spremembo pomoči in ne smejo izvajati predlaganih ukrepov, dokler v postopku priglasitve ni sprejet dokončen sklep.
The Union rail freight market was first opened to competition on the trans-European rail freight network on 15 March 2003 by the first railway package [23].
Ker plačilo dolga v korist družbe BDZ Holding in njenih odvisnih družb še ni bilo izvedeno, Komisija meni, da je Bolgarija spoštovala obveznosti iz člena 108(3) Pogodbe [29].
The second railway package liberalised all international freight transport on 1 January 2006, and national rail freight from 1 January 2007 [24].
ZDRUŽLJIVOST POMOČI
However, several Member States had unilaterally liberalised their national markets prior to that date.
Ker plačilo dolga pomeni državno pomoč v smislu člena 107(1) Pogodbe, mora Komisija oceniti, ali se lahko šteje, da je ukrep združljiv z notranjim trgom.
BDZ Cargo's market share on the Bulgarian rail freight market amounted to 43 % in 2016.
Člen 107(3) Pogodbe določa nekatere izjeme od splošnega pravila iz člena 107(1) Pogodbe glede nezdružljivosti državne pomoči z notranjim trgom.
BDZ Cargo directly competes with other rail freight operators on that market, as noted in recital 15.
Člen 107(3)(c) Pogodbe določa: „pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi“, se lahko šteje za združljivo z notranjim trgom.
With regard to passenger transport, from 1 January 2010, the third railway package opened the market for international passenger transport [25].
V zvezi s tem oddelek 4 smernic za železniški promet določa okvir za oceno, ali bi morala Komisija razglasiti pomoč prevoznikom v železniškem prometu za plačilo dolga združljivo z notranjim trgom v skladu s členom 107(3)(c) Pogodbe.
While this only concerns international services, it does include the activities of the beneficiaries on those lines.
Komisija se strinja z Bolgarijo, kar zadeva uporabo oddelka 4 smernic za železniški promet za oceno združljivosti plačila dolga.
At any rate, as established by the Court in the Altmark Trans judgment, the fact that a transport company is active only in one Member State does not exclude the possibility of aid distorting on intra-Union trade [26].
Točka 54 smernic za železniški promet določa, da „Komisija v okviru člena 9 Direktive Sveta 91/440/EGS [30] poleg tega meni, da bi bilo treba takšne pomoči pod določenimi pogoji odobriti, če ni prisotno finančno prestrukturiranje, kadar se plačilo nanaša na stare dolgove, nastale pred začetkom veljavnosti Direktive 2001/12/ES, ki določa pogoje za odprtje sektorja konkurenci“.
The Commission therefore concludes that the measure will distort or will threaten to distort competition in the internal market.
Ustrezni datum za namene ugotavljanja, kateri dolg iz predpristopnega obdobja se lahko plača v skladu s smernicami za železniški promet, je torej 1. januar 2007.
Effect on trade between Member States
Bolgarija trdi, da je načrtovano plačilo dolga v skladu z vsemi pogoji o združljivosti, določenimi v smernicah za železniški promet.
When aid granted by a Member State strengthens the position of an undertaking compared to other undertakings competing in intra-Union trade, the latter must be regarded as affected by that aid [27].
Posledično mora Komisija oceniti to trditev.
It is sufficient that the recipient of the aid competes with other undertakings on markets open to competition [28].
V skladu s točkami 55 do 61 smernic za železniški promet se lahko pomoč za plačilo dolgov, nastalih pred pristopom Bolgarije k Uniji, šteje za združljivo z notranjim trgom v skladu s členom 107(3)(c) Pogodbe, če je izpolnjenih naslednjih pet kumulativnih pogojev:
In this case, the beneficiary provides services in competition with other undertakings providing transport services in the internal market and some of those services are cross-border.
Prvič, pomoč mora biti namenjena povračilu jasno določenih posameznih dolgov, nastalih pred 15. marcem 2001, tj. datumom začetka veljavnosti Direktive 2001/12/ES.
Therefore, the selective economic advantage granted through the planned debt cancellation to BDZ Holding and its subsidiaries strengthens its economic position, as it will relieve the railway operator from debts incurred prior to 2007.
Pomoč nikakor ne sme preseči zneska dolgov.
Consequently BDZ Holding and its subsidiaries will be providing railway transport services in the internal market without bearing all of the investment and operating costs they incurred.
V primeru držav članic, ki so se Skupnosti pridružile po 15. marcu 2001, za ustrezni datum velja datum pristopa k Uniji.
Therefore, the Commission concludes that the planned debt cancellation is liable to affect trade between Member States.
Namen člena 9 Direktive 91/440/EGS, povzet v poznejših direktivah, je bil odpraviti zadolženost, ki je nastala v času pred odločitvijo o odprtju trga na ravni Skupnosti.
In the light of the foregoing, the Commission considers that the debt cancellation that Bulgaria plans to implement constitutes State aid within the meaning of Article 107(1) of the Treaty.
Drugič, dolgovi morajo biti neposredno povezani z dejavnostjo železniškega prometa ali z dejavnostmi upravljanja, izgradnje ali uporabe železniške infrastrukture.
LAWFULNESS OF THE AID
Tretjič, plačilo dolgov mora biti namenjeno podjetjem, ki so pretirano zadolžena, kar ovira njihovo zdravo finančno upravljanje.