natgillin/translations-raw huggingface dataset:
Nor can the Commission accept the Danish authorities' reference to point 27 in the Notice on the application of the State aid rules to measures relating to direct business taxation (according to which specific provisions that do not contain discretionary elements may be justified by the nature and general scheme of the system where, for example, they take account of specific accounting requirements or of the importance of land in assets which are specific to certain sectors, and therefore they do not constitute State aid); for the same reason it cannot accept the reference to State aid case N 472/2002 (see the last paragraph of recital 34).
Pristojbina je bila namreč uvedena leta 2009 in je bila predvidena do leta 2017, vendar je bila ukinjena 31. decembra 2011.
Firstly, the absence of a discretionary element does not automatically mean that there is no selectivity.
V točki 155 okoljskih smernic je v bistvu navedeno, da bo Komisija pri analizi davčnih shem, ki vključujejo elemente državne pomoči v obliki znižanj ali oprostitev davčnih dajatev, analizirala predvsem potrebo po pomoči in njeno sorazmernost ter njen vpliv na ravni zadevnih gospodarskih sektorjev.
Furthermore, the Commission points out that the objective of the land tax ceiling, which case N 472/2002 concerned, was to limit the consequences of the general increase in land values in Denmark, which would affect the tax level for all economic operators in the agricultural sector, while in the present case only some of the economic operators in the agricultural sector (those that hold extraction permits for more than 25000 m3 of water) have benefited from the measure.
V točki 156 okoljskih smernic je pojasnjeno, da se bo Komisija v ta namen zanašala na podatke, ki jih bodo predložile države članice.
In the light of the above information, the Commission does not consider the conditions in points 24 and 27 of the former Notice to have been sufficiently met.
Podatki morajo vključevati ustrezne sektorje ali kategorije upravičencev, ki jih zajemajo oprostitve/znižanja, na eni strani, ter stanje glavnih upravičencev v vsakem zadevnem sektorju in to, kako lahko obdavčenje pripomore k varovanju okolja, na drugi strani.
Therefore the Commission concludes that the tax ceiling in Section 24b is not justified as a consequence of the system's nature or inherent logic, and that it is therefore selective.
Oproščeni sektorji morajo biti primerno opisani, predložiti pa je treba tudi seznam največjih upravičencev za vsak sektor.
Tax exemptions for permits for a maximum of 6000 m3
Za vsak sektor je treba zagotoviti podatke o najučinkovitejših tehnikah v EGP v zvezi z zmanjšanjem okoljske škode, na katero je dajatev usmerjena.
As regards the full tax exemption for holders of an extraction permit for a maximum of 6000 m3 per year, the Danish authorities themselves acknowledge that the measure is selective in the sense that it confers an advantage on certain enterprises.
Komisija ugotavlja, da v okviru, v katerega spada zadevna zgornja meja, večina navedenih zahtev ni upoštevnih.
The Danish authorities emphasise, however, the insignificant size of the amount that would have to be paid in the absence of this exemption (see recital 35) and therefore they justify the exemption on the grounds of the scheme's administrative management.
Danska je predložila informacije o upravičencih do zgornje meje na podlagi količin, vpisanih v dovoljenja.
The Commission notes that the unpaid amounts are very modest, and also acknowledges that collecting insignificant amounts, such as the amounts in this case, would have resulted in a significant administrative burden with disproportionately high costs (administrative measures would have to be taken in connection with approximately 75000 permits in order to collect individual amounts of approximately EUR 40 per year (see recitals 19 and 35).
Dejansko je edino merilo s seznama iz točke 156 okoljskih smernic, ki ga je resnično mogoče oceniti, to, kako lahko obdavčenje pripomore k varovanju okolja.
The very objective of a tax scheme, however, is to give a State the opportunity to create revenue, and not to squander resources only to end up not collecting any or even registering a loss. At the same time, the absence of a reporting obligation for smaller permits would have made it necessary to carry out full administrative checks, which, again, would have resulted in significant costs. On that basis, the Commission can conclude that the full tax exemption on extraction permits for a maximum of 6000 m3 is justified by the Danish tax system's nature and inherent logic, and that it therefore does not entail selectivity nor does it constitute State aid under Article 107(1) TFEU.
Komisija v zvezi s tem ugotavlja, da lahko pristojbina v pravem pomenu besede prispeva k varovanju okolja, ker omogoča financiranje popisa vodnih virov zaradi njihovega boljšega upravljanja.
State resources, imputability to the State and effect on trade and competition between Member States in the context of the tax ceiling set at 25000 m3
Poleg tega mora biti, kot je navedeno v točki 157 okoljskih smernic, pomoč v obliki znižanja ali oprostitve okoljskih dajatev potrebna in sorazmerna.
The other characteristics of State aid referred to in the opening decision are still present in the context of the tax ceiling set at 25000 m3.
V točki 158 okoljskih smernic je pojasnjeno, da bo Komisija pomoč štela za potrebno, če bodo izpolnjeni naslednji kumulativni pogoji:
Finally, the Commission cannot agree with the Danish authorities' argument that enterprises in the other Member States are not subject to the same taxes as Danish enterprises and that it is therefore difficult to determine how the latter could have gained a competitive advantage (see recital 48).
precejšnjega zvišanja proizvodnih stroškov se ne da prenesti na kupce, ne da bi to privedlo do znatnega znižanja prodaje; v zvezi s tem lahko države članice zagotovijo ocene med drugim cenovne elastičnosti proizvodov za zadevni sektor na upoštevnem geografskem trgu ter predvidene izgube prodaje in/ali znižanja dobičkov za podjetja iz zadevnega sektorja ali zadevne kategorije.
According to the case-law of the Court of Justice, ‘it should be observed that, in the application of Article 92(1), the point of departure must necessarily be the competitive position existing within the common market before the adoption of the measure in issue’.
V točki 159 okoljskih smernic je pojasnjeno, da bo Komisija pomoč štela za sorazmerno, če bo izpolnjen eden od naslednjih pogojev:
Therefore it is the situation as it was prior to the tax, and thus also before the ceiling was introduced, that needs to be considered.
shema določa merila, ki zagotavljajo, da vsak posamezen upravičenec plača delež stopnje nacionalne dajatve, ki na splošno ustreza okoljski učinkovitosti vsakega posameznega upravičenca v primerjavi z učinkovitostjo glede na najučinkovitejšo tehniko v EGP; v skladu s shemo pomoči je vsako podjetje, ki doseže najučinkovitejšo tehniko, upravičeno največ do znižanja, ki ustreza povečanju proizvodnih stroškov iz dajatve z uporabo najučinkovitejše tehnike in ki se jih ne da prenesti na potrošnike; vsako podjetje, katerega okoljska učinkovitost je nižja, je upravičeno do manjšega znižanja, sorazmernega z njegovo okoljsko učinkovitostjo;
In that context it can be determined that the introduction as such of the tax and of the ceiling (which de facto corresponds to a reduction of the tax and did not exist before the tax was introduced) favoured certain beneficiaries which were exempted from paying an amount that they have instead been able to use to fund their activities in competition with other economic operators on the market.
upravičenci do pomoči plačajo vsaj 20 % nacionalne dajatve, razen če je lahko nižja stopnja upravičena z vidika omejenega izkrivljanja konkurence;
According to established case-law, the Treaty contains detailed rules for removing distortions that typically result from discrepancies among the Member States' tax systems.
znižanja ali oprostitve so odvisni od sklenitve sporazumov med državo članico in podjetji ali združenji podjetij, ki prejmejo pomoč, s katerimi se podjetja ali združenja podjetij zavežejo, da bodo dosegla okoljevarstvene cilje, ki imajo enak učinek, kot če bi se uporabljali točki (a) ali (b) ali najnižja davčna stopnja Skupnosti.
Changing a specific cost factor within an economic sector in a Member State risks upsetting the balance (in this case in particular, by favouring certain undertakings over others).
Ti sporazumi ali zaveze lahko med drugim zadevajo zmanjšanje porabe energije, zmanjšanje emisij ali katere koli druge okoljske ukrepe ter morajo izpolnjevati naslednje pogoje:
The Court of Justice has stated that the fact that a Member State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid.
vsebino sporazumov mora izpogajati vsaka država članica, zlasti pa morajo biti podrobno določeni cilji in časovni okvir za dosego ciljev;
Given that it has been shown that the tax ceiling constitutes State aid, it needs to be examined whether that aid can be declared compatible with the internal market.
države članice morajo zagotoviti neodvisno in pravočasno spremljanje obveznosti iz sporazumov;
Internal market compatibility of the aid comprised by the tax ceiling set at 25000 m3
te sporazume je treba redno revidirati zaradi tehnoloških in drugih sprememb, v njih pa morajo biti določene učinkovite kazenske ureditve, ki se uporabljajo, če obveznosti niso izpolnjene.
According to Article 107(2) and (3) TFEU, certain measures can be exceptionally considered to be compatible with the internal market.
Kar zadeva točko 158(a) okoljskih smernic, Komisija v odgovor na pripombe danskih organov, ki se sprašujejo, zakaj se zanima za podjetja v drugih državah članicah, ki naj ne bi bila upravičena do enake prednosti kot danska podjetja, ki plačujejo nižjo pristojbino ali so je oproščena, pojasnjuje, da zgornja meja za pristojbino, ki se uporablja za proizvodni dejavnik v kmetijstvu (vodo), upravičencem omogoča, da se izognejo plačilu zneska, ki ga lahko uporabijo za proizvodnjo proizvodov, ki se proizvajajo tudi v drugih državah članicah, kar lahko privede do izkrivljanja konkurence.
The only derogation that can be invoked in this case is Article 107(3)(c), which specifies that aid to facilitate the development of certain economic activities or of certain economic areas may be considered to be compatible, where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Poleg tega jim ta prihranek omogoča, da izboljšajo svoje proizvodne stroške, kar lahko nazadnje vpliva na trgovino s kmetijskimi proizvodi, ki so pomembni na evropski in svetovni ravni.
In order to apply this derogation, the non-notified aid, which in this case concerns environmental aid in the agricultural sector, must be examined on the basis of the rules that applied at the time the aid was granted, in this case on the basis of the Community guidelines for State aid in the agriculture and forestry sector 2007 to 2013.
Sklep C 30/2009, na katerega se sklicujejo danski organi (glej uvodno izjavo 44), sledi isti logiki, saj je v njegovi točki 35 poudarjeno, da oprostitev dajatve, odobrena za zadevni proizvod (cement), izkrivlja ali bi lahko izkrivljala konkurenco na trgih, kjer zadevni proizvod konkurira drugim proizvodom, in lahko vpliva na trgovino med državami članicami, saj je cement del trgovine na evropski in svetovni ravni.
According to point 62 of these guidelines, the Commission must examine aid measures that do not fall under the guidelines on the basis of the Community guidelines on State aid for environmental protection (the Environmental Guidelines).
Vendar pa te ugotovitve, ki se nanašajo bolj na dokazovanje obstoja pomoči kot na njeno združljivost, Komisiji ne preprečujejo ugotovitve, da izbira upravičencev temelji na objektivnem in preglednem merilu, namreč imetju dovoljenja za črpanje več kot 25000 m3 vode, ker se uporablja za vse imetnike takega dovoljenja, tj. tiste, ki so v enakem dejanskem položaju.
Aid in the form of reductions of or exemptions from environmental tax, such as those under discussion in this case, are subject to the provisions of points 151, 154 and 155 to 159 of the Environmental Guidelines.
Kar zadeva točko 158(b) okoljskih smernic, lahko Komisija sprejme stališče danskih organov, v skladu s katerim se lahko povišanje proizvodnih stroškov v sektorju primarne proizvodnje, ki bi ga povzročilo plačilo polne pristojbine (od približno 4 % do 7,7 % – glej uvodno izjavo 45), šteje za precejšnje glede na to, kar je že bilo opredeljeno kot precejšnje povišanje v drugi zadevi.
Environmental taxes are defined in paragraph 70(14) of the 2008 Environmental Guidelines as ‘a tax whose specific tax base has a clear negative effect on the environment or which seeks to tax certain activities, goods or services so that the environmental costs may be included in their price and/or so that producers and consumers are oriented towards activities which better respect the environment.’
Vendar ti razmisleki ne morejo veljati za zgornjo mejo, določeno na 25000 m3, saj danski organi sami priznavajo, da bi se brez zgornje meje proizvodni stroški povišali le za od 1,25 % do 2,20 %, kar je veliko manj od povišanja, ki se je v zadevi N 327/08, na katero se sklicujejo danski organi, štelo za precejšnje.
The tax in this case is in agreement with this definition, seeing that the consumption of water resources can harm the environment if that consumption is not correctly managed (which, incidentally, is the reason why the revenue from the tax is to be used to survey water resources).
Poleg tega ni mogoče sprejeti njihove trditve v zvezi s potrebo po povezavi merila precejšnjega povišanja proizvodnih stroškov z merilom zmanjšanja prodaje zaradi prenosa tega povišanja na kupce, ker je v točki 158 okoljskih smernic jasno navedeno, da mora biti izpolnjen vsak od pogojev, navedenih v njej (izbira upravičencev na podlagi objektivnih meril, precejšnje povišanje proizvodnih stroškov brez znižanja dajatve in zmanjšanje prodaje v primeru prenosa tega povišanja na kupce), za nezmožnost prenosa tega povišanja na kupce, na katero se sklicujejo danski organi (glej uvodni izjavi 45 in 102), pa nikakor ni mogoče šteti, da omogoča določitev, ali je povišanje proizvodnih stroškov precejšnje ali ne.
Furthermore, the tax ceiling is considered as resulting in a reduction of the amount that normally ought to have been paid.
Kar zadeva točko 158(c) okoljskih smernic, Komisija ugotavlja, da danski organi niso predložili ocen, navedenih v zadevni točki.
According to point 151 of the Environmental Guidelines, aid in the form of reductions of or exemptions from environmental taxes will be considered compatible with the internal market provided that the aid contributes at least indirectly to an improvement in the level of environmental protection and that it does not undermine the general objective pursued by the tax.
Vendar bi lahko ti podatki mnogo bolj kot trditve danskih organov omogočili ugotovitev, ali bi prenos povišanja proizvodnih stroškov na kupce dejansko povzročil zmanjšanje prodaje, čeprav to povišanje ni precejšnje (glej predhodno uvodno izjavo).
The Commission can accept the Danish authorities' argument in recital 42 that the objective of the general tax scheme was to improve the level of environmental protection by taxing the largest consumers of drinking water more effectively, thereby giving them an incentive to reduce their consumption.
Trditve v zvezi z zmanjšanjem črpanja vode v primeru plačila polne pristojbine (glej uvodno izjavo 46) ni mogoče sprejeti, ker se pristojbina izračuna na podlagi teoretične porabe (količine, vpisane v dovoljenje) in ne na podlagi dejanske porabe na kmetijskem gospodarstvu.
However, it is still of the opinion that the ceiling laid down in Section 24b (which is the relevant section of the scheme, as it contains the aid element to be examined with regard to compatibility with the internal market) risked undermining the general objective of the tax (collecting sufficient revenue to fund surveys of the water resources — see recital 69), given that the tax burden is no longer imposed on the biggest consumers, but rather exempts those who hold the largest extraction permits from paying a significant part of the tax.
Ker poleg tega danski organi sami navajajo, da se cene določajo po lestvici, ki ni lestvica kmetijskega gospodarstva, trditve, da primarni proizvajalec nima možnosti prenosa povišanja proizvodnih stroškov na svoji ravni, ni mogoče šteti za upoštevno, da se dokaže upoštevanje merila, v skladu s katerim precejšnjega povišanja proizvodnih stroškov ni mogoče prenesti na kupce, ne da bi to privedlo do znatnega zmanjšanja prodaje.
However, given that the provisions of Section 24b constitute only one element of the tax mechanism and without the ceiling the amount collected would, according to the information provided by the Danish authorities (see the third paragraph of recital 34), have been twice as large as the amount that the tax in Section 24b was intended to generate to fund management planning, the Commission finds that even though the ceiling does contain an element of State aid as shown above, it does not undermine the general objective of the tax, and the provisions of point 151 of the Environmental Guidelines are therefore complied with.
Iz vseh teh razmislekov je razvidno, da na ravni primarne proizvodnje danski organi ne morejo dokazati upoštevanja vseh meril iz točke 158 okoljskih smernic, ki morajo biti izpolnjeni, da bi se pomoč štela za potrebno.
According to point 154, aid in the form of reductions of or exemptions from environmental taxes other than those referred to in Council Directive 2003/96/EC is considered to be compatible with the internal market for a period of 10 years provided that the conditions set out in points 155 to 159 are fulfilled.
Kar zadeva sektor predelave kmetijskih proizvodov, mora Komisija, ki je že ugotovila, da znižanje pristojbine za dve tretjini ne vsebuje elementa državne pomoči, določiti tudi, ali zgornja meja za pristojbino izpolnjuje ustrezne pogoje okoljskih smernic.
As stated in the opening decision, the criterion of the 10-year period is not relevant in this case.
V zvezi s tem poudarja, da uvodne izjave od 90 do 100 veljajo tudi za podjetja, ki predelujejo kmetijske proizvode.
The tax was introduced in 2009 and was intended to be collected until 2017, but it was repealed on 31 December 2011.
Ugotavlja tudi, da so danski organi sami priznali, da ne morejo v vseh primerih dokazati izpolnjevanja merila nujnosti iz točke 158 okoljskih smernic (glej uvodno izjavo 50), in da številke, ki so jih predložili danski organi, nikakor ne spremenijo te ugotovitve navedenih organov, saj ti podatki (ekvivalent dotacije prejete pomoči) ne omogočajo določitve, ali okoljska dajatev brez znižanja (v obravnavanem primeru brez zgornje meje) vodi do precejšnjega povišanja proizvodnih stroškov v sektorju predelave kmetijskih proizvodov.
According to point 155 of the Environmental Guidelines, when analysing tax schemes which include elements of State aid in the form of reductions of or exemptions from such tax, the Commission is to analyse in particular the necessity and proportionality of the aid and its effects at the level of the economic sectors concerned.
Kar zadeva točko 159(a) okoljskih smernic, Komisija meni, da merilo primerjave z najučinkovitejšo tehniko v EGP v obravnavanem primeru ni upoštevno, ker se, kot je bilo navedeno že v uvodni izjavi 98, splošni sporazumi, ki urejajo EGP, ne uporabljajo za kmetijski sektor in ker v obravnavanem primeru ne gre niti za izvajanje tehnik niti za zmanjšanje onesnaževanja, temveč za izvedbo popisa vodnih virov zaradi njihovega boljšega upravljanja in za črpanje vode.
Point 156 specifies that for this purpose the Commission is to rely on information provided by Member States.
Kar zadeva točko 159(b) okoljskih smernic, Komisija ugotavlja, da danski organi sami priznavajo, da so nekatera podjetja morda plačala manj kot 20 % pristojbine.
Information should include, on the one hand, the respective sector(s) or categories of beneficiaries covered by the exemptions or reductions and, on the other hand, the situation of the main beneficiaries in each sector concerned and how the taxation may contribute to environmental protection.
Trditev danskih organov, da bi Komisija morala upoštevati povprečja, ni sprejemljiva, saj iz besedila točke 159(b) izhaja, da je edina izjema od načela plačila 20 % nacionalne dajatve obstoj omejenega izkrivljanja konkurence, z uporabo povprečij samo po sebi pa ni nikakor mogoče dokazati, da je izkrivljanje konkurence omejeno.
The exempted sectors should be properly described and a list of the largest beneficiaries for each sector should be provided.
Nazadnje, kar zadeva točko 159(c) okoljskih smernic, danski organi niso predložili nobenih informacij, s katerimi bi dokazali obstoj sporazumov, osredotočenih na izvajanje okoljskih zavez.
For each sector, information should be provided as to the best performing techniques within the EEA regarding the reduction of the environmental harm targeted by the tax.
Komisija ob upoštevanju elementov, navedenih v uvodnih izjavah od 89 do 109, ne more ugotoviti, da so bili upoštevani vsi ustrezni pogoji okoljskih smernic, in zato ne more odpraviti dvomov, izraženih ob uvedbi formalnega postopka preiskave.
The Commission notes that most of these provisions are not relevant with respect to the ceiling in this case.
Kar zadeva sklicevanje danskih organov na začasni okvir za krizno pomoč, je Komisija najprej v prvotnem okviru, ki se je uporabljal od 17. decembra 2008, menila, da je treba začasno dovoliti dodeljevanje pomoči v omejenem obsegu, ki spada na področje uporabe člena 87(1) PDEU (ker presega zgornjo mejo de minimis), in jo razglasiti za združljivo z notranjim trgom na podlagi člena 107(3)(c) PDEU, če so izpolnjeni vsi naslednji pogoji:
The Danish authorities have sent information about the enterprises benefiting from the ceiling on the permitted extraction volumes.
pomoč ne presega denarne dotacije v višini 500000 EUR na podjetje; vsi uporabljeni zneski morajo biti bruto zneski, tj. zneski pred odbitkom davkov ali drugih dajatev; kadar se pomoč dodeli v obliki, ki ni dotacija, je znesek pomoči enak bruto ekvivalentu dotacije;
It follows from this information that the average volume for which a permit was issued in the primary production sector was approximately 35600 m3 in 2009, 36300 m3 in 2010 and 39000 m3 in 2011.
pomoč se odobri v obliki sheme pomoči;
In the agricultural product processing sector the average volumes were approximately 262000 m3 in 2009, 250000 m3 in 2010 and 217000 m3 in 2011.
pomoč se odobri samo podjetjem, ki 1. julija 2008 niso bila v težavah (izraz „podjetje v težavah“ pomeni za velika podjetja podjetje, kot je opredeljeno v točki 2.1 Smernic Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah, in za MSP podjetje, kot je opredeljeno v členu 1(7) Uredbe Komisije (ES) št. 800/2008; lahko se odobri za podjetja, ki na ta dan niso bila v težavah, vendar so pozneje zašla v težave zaradi svetovne finančne in gospodarske krize;
The Danish authorities have also submitted a list of some of the processing enterprises with the largest extraction permits, but nevertheless it cannot automatically be stated that these enterprises can be presumed to have benefited the most from the ceiling, given that the ceiling does not concern the volume that is consumed but the volume that, purely theoretically, can be extracted, which means that an enterprise which has only consumed small volumes over the course of the year is in fact not likely to gain a large advantage from the ceiling if it is taxed on the volume it is permitted to extract.
podjetja, ki se ukvarjajo z ribištvom in kmetijstvom, niso upravičena do pomoči;