natgillin/translations-raw huggingface dataset:
The examination of the best performing techniques within the EEA for reducing environmental harm is likewise irrelevant, because the EEA agreement does not apply to the agricultural sector.
pomoč ni izvozna pomoč ali pomoč, ki daje prednost domačim proizvodom pred uvoženimi;
Also, this case is not about introducing technologies or reducing pollution, but rather involves surveys of water resources with an eye to better management and water extraction.
pomoč se lahko odobri najkasneje do 31. decembra 2010;
The only criterion in point 156 that is relevant is the way in which the tax contributes to environmental protection.
pred dodelitvijo pomoči države članice pridobijo izjavo zadevnega podjetja v pisni ali elektronski obliki o kakršni koli pomoči de minimis in pomoči v zvezi s tem ukrepom in se prepričajo, da s tem skupni znesek pomoči, ki ga bo podjetje prejelo v obdobju med 1. januarjem 2008 in 31. decembrom 2010, ne bo presegel praga 500000 EUR;
The Commission notes in that context that, generally speaking, the tax can contribute to environmental protection by contributing to funding surveys of water resources with an eye to managing them better.
ta ukrep pomoči se ne uporablja za podjetja, ki se ukvarjajo s primarno proizvodnjo kmetijskih proizvodov, kot so opredeljeni v členu 2(2) Uredbe Komisije (ES) št. 1857/2006; uporablja se lahko za podjetja, ki se ukvarjajo s predelavo in trženjem kmetijskih proizvodov, kot sta opredeljena v členu 2(3) in (4) navedene uredbe, razen če je znesek pomoči fiksno določen na podlagi cene ali količine takih izdelkov, ki so bili kupljeni od primarnih proizvajalcev ali ki so jih zadevna podjetja dala na trg, ali če je pomoč pogojena s tem, da se delno ali v celoti prenese na primarne proizvajalce.
Moreover, aid in the form of reductions of or exemptions from environmental taxes must be necessary and proportional — see point 157 of the Environmental Guidelines
Tem pogojem je bil dodan še eden, v skladu s katerim se ukrepi pomoči, predvideni z okvirom, niso smeli kumulirati s pomočjo za enake upravičene stroške, ki spada na področje uporabe uredbe de minimis.
Point 158 specifies that the Commission considers the aid to be necessary if the following cumulative conditions are met:
Če je podjetje že prejelo pomoč de minimis pred začetkom veljavnosti okvira, vsota pomoči, prejete v okviru, navedenem v predhodni uvodni izjavi, in prejete pomoči de minimis ni smela presegati 500000 EUR med 1. januarjem 2008 in 31. decembrom 2010.
the choice of beneficiaries must be based on objective and transparent criteria, and the aid must be granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation;
Začasni okvir za krizno pomoč je bil z 28. oktobrom 2009 razširjen na primarno kmetijsko proizvodnjo.
the environmental tax without reduction must lead to a substantial increase in production costs for each sector or category of individual beneficiaries;
Država članica je morala pred dodelitvijo pomoči od zadevnega podjetja pridobiti izjavo v pisni ali elektronski obliki o drugi pomoči de minimis in pomoči na podlagi okvira, ki jo je podjetje prejelo v tekočem poslovnem letu, in preveriti, ali s tem skupni znesek pomoči, ki jo je podjetje prejelo v obdobju med 1. januarjem 2008 in 31. decembrom 2010, ni presegal praga 15000 EUR.
the substantial increase in production costs cannot be passed on to customers without leading to important sales reductions.
Znesek pomoči, dodeljene podjetjem, dejavnim v primarni proizvodnji kmetijskih proizvodov, ni smel biti določen na podlagi cene ali količine proizvodov, danih na trg.
In this respect, Member States may provide estimations of, inter alia, the product price elasticity of the sector concerned in the relevant geographic market as well as estimates of lost sales and/or reduced profits for the companies in the sector/category concerned.
Ukrepi pomoči, predvideni z okvirom, se niso smeli kumulirati s pomočjo za enake upravičene stroške, ki spada na področje uporabe uredbe de minimis.
Point 159 specifies that the Commission considers the aid to be proportional if one the following conditions is met:
Če je podjetje že prejelo pomoč de minimis za dejavnost primarne kmetijske proizvodnje pred začetkom veljavnosti okvira, vsota pomoči, prejete v okviru, predvidenem za primarno kmetijsko proizvodnjo, in prejete pomoči de minimis ni smela presegati 15000 EUR med 1. januarjem 2008 in 31. decembrom 2010.
the scheme lays down criteria ensuring that each individual beneficiary pays a proportion of the national tax level which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA.
Poleg tega je morala država članica v skladu s členom 108(3) PDEU priglasiti nacionalno shemo pomoči, s katero je bila odobrena dodelitev pomoči po 31. decembru 2010, Komisija pa jo je morala odobriti.
Under the aid scheme any undertaking reaching the best performing technique can benefit, at most, from a reduction corresponding to the increase in production costs from the tax, using the best performing technique, and which cannot be passed on to customers.
Komisija ob upoštevanju informacij, ki so jih danski organi predložili v okviru formalnega postopka preiskave, ne more ugotoviti, da so bili izpolnjeni vsi pogoji iz začasnega okvira za krizno pomoč, in sicer iz naslednjih razlogov:
Any undertaking having a worse environmental performance is to benefit from a lower reduction, proportionate to its environmental performance;
okvir se med 17. decembrom 2008 in 28. oktobrom 2009 ni uporabljal za sektor primarne kmetijske proizvodnje; zato se ni bilo mogoče sklicevati nanj za utemeljitev združljivosti oprostitve, odobrene v navedenem sektorju;
aid beneficiaries pay at least 20 % of the national tax, unless a lower rate can be justified in view of a limited distortion of competition;
na podlagi informacij, ki so jih predložili danski organi, še vedno ni mogoče ugotoviti upoštevanja merila v zvezi z izključitvijo podjetij v težavah;
the reductions or exemptions are conditional on the conclusion of agreements between the Member State and the recipient undertakings or associations of undertakings whereby the undertakings or associations of undertakings commit themselves to achieve environmental protection objectives which have the same effect as if point (a) or (b) or the Community minimum tax level were applied.
nič v teh istih informacijah ne kaže, da je bilo izpolnjeno merilo predložitve izjave o že prejeti pomoči na podlagi ureditve de minimis ali začasnega okvira iz člena 107;
Such agreements or commitments may relate, among other things, to a reduction in energy consumption, a reduction in emissions or any other environmental measure and must satisfy the following conditions:
ker ni izjav, ni mogoče preveriti upoštevanja zgornje meje, določene z okvirom v primeru kumulacije s pomočjo de minimis, ne glede na ekvivalent dotacije oprostitve, zlasti ker je tudi preverjanje upoštevanja zgornje meje de minimis sporno (glej zlasti uvodno izjavo 63);
Member States must ensure independent and timely monitoring of the commitments concluded in these agreements;
Neizpolnjevanje pogojev iz začasnega okvira za krizno pomoč torej sega precej dlje od zgolj nepriglasitve pomoči, ki jo navajajo danski organi (glej uvodno izjavo 53).
these agreements must be revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met.
Ob upoštevanju teh razmislekov ni mogoče šteti, da bi lahko bila zgornja meja za pristojbino za črpanje, določena na 25000 m3, upravičena do odstopanja na podlagi Pogodbe (odstopanja, ki bi moralo v vsakem primeru biti odstopanje iz člena 107(3)(b) in ne iz člena 107(3)(c), na podlagi določb začasnega okvira).
As regards point 158(a) of the Environmental Guidelines, in answer to the Danish authorities' question of why it is relevant to look at enterprises in other Member States which do not have the same advantage as the Danish enterprises that pay a lower tax or are exempted from it, the Commission points out that establishing a ceiling on a tax on an agricultural production factor (water) allows the beneficiaries to avoid paying an amount that they can then use for producing products which are also produced in other Member States, which can result in distortion of competition.
Druge trditve danskih organov
This saving allows them to reduce production costs, which ultimately can affect the substantial trade in agricultural products in the EU and globally.
Vprašanje legitimnega pričakovanja upravičencev (glej uvodno izjavo 58) ne more nikakor vplivati na oceno združljivosti zgornje meje z notranjim trgom.
The decision in Case C 30/2009, which the Danish authorities refer to (see recital 44), follows the same logic, as can be seen from paragraph 35, where it is stressed that the tax exemption for the product (cement) distorts or threatens to distort competition on the relevant markets where the product concerned competes with other products and can affect trade between Member States because cement is traded both within the EU and globally.
Danski organi morajo pred uvedbo sheme pomoči pridobiti odobritev Komisije.
These considerations, which concern identifying State aid rather than assessing its compatibility, still allow the Commission scope for establishing that the choice of beneficiaries is based on an objective and transparent criterion, specifically the possession of an extraction permit for more than 25000 m3 of water, given that it applies to all enterprises that hold such a permit and are therefore in a comparable factual situation.
Neobstoj podobne dajatve v drugih državah članicah (glej uvodno izjavo 58) ne pomeni, da upravičenci do zgornje meje niso pridobili prednosti.
As regards point 158(b) of the Environmental Guidelines, the Commission can accept the Danish authorities' argument that the increase in production costs as a result of paying the full tax (approximately 4-4,7 % — see recital 45) in the primary sector can be considered substantial in light of what has been defined in a previous case as a substantial increase.
Ta prednost jim je absolutno omogočala, da so imeli dodatna sredstva za opravljanje svojih dejavnosti na trgu, izpostavljenemu konkurenci.
However, this does not apply to the ceiling of 25000 m3, given that the Danish authorities themselves admit that the production costs would only have increased by 1,25-2,20 % without the ceiling, which is much less than what was considered substantial in case N 327/08, to which reference is made.
Dejstvo, da se ni nihče pritožil zoper sistem obdavčitve, nikakor ne pomeni, da zgornja meja ne vsebuje elementa državne pomoči, ki ni združljiv z notranjim trgom.
The argument that the condition of a substantial increase in production costs must be seen in relation to the condition of a reduction in sales, because this increase is passed on to consumers, cannot be accepted.
SKLEPNA UGOTOVITEV
Point 158 of the Environmental Guidelines clearly states that all conditions (the choice of beneficiaries on the basis of objective and transparent criteria, a substantial increase in production costs without the tax, and sales reductions because the increase is passed on to customers) must be met, and the fact that the increase cannot be passed on to consumers (see Denmark's argument in recitals 45 and 102) does not in any way help determine whether an increase in production costs can be seen as substantial.
Komisija ugotavlja, da znižanje pristojbine za plačilo iz člena 24b prečiščenega besedila zakona v višini dveh tretjin ne vsebuje elementa državne pomoči v smislu člena 107(1) PDEU, saj upravičencem ne daje prednosti pred tistimi, ki plačajo polno pristojbino v skladu z določbami člena 24a prečiščenega besedila zakona, in da popolna oprostitev iz člena 24c prečiščenega besedila zakona ne vsebuje elementa državne pomoči v smislu člena 107(1) PDEU iz razlogov, povezanih z dobrim upravljanjem sistema obdavčitve (zneski, ki bi se pobirali, so premajhni).
As regards point 158(c) of the Environmental Guidelines, the Commission notes that the Danish authorities have not submitted the information the Guidelines refers to.
Po drugi strani Komisija ugotavlja, da zgornja meja za pristojbino, določena na količino 25000 m3 vode, iz člena 24b prečiščenega besedila zakona pomeni državno pomoč v smislu člena 107(1) PDEU in da je Danska nezakonito uporabila to zgornjo mejo v nasprotju s členom 108(3) PDEU.
However, this information could have made it possible, much more so than the Danish authorities' arguments, to determine whether passing the production costs on to consumers would in actual fact have resulted in a sales reduction, even if the increase is not substantial (see above).
Iz opravljene analize je razvidno, da pomoči na podlagi te zgornje meje ni mogoče razglasiti za združljivo z notranjim trgom, saj danski organi niso mogli dokazati nujnosti in sorazmernosti zgornje meje za pristojbino, določene na količino 25000 m3 vode, niti izpolnjevanja vseh pogojev iz začasnega okvira za krizno pomoč.
The argument that farmers would have been forced to extract less water if they had had to pay the full tax (see recital 46) cannot be accepted, because the tax is calculated on the basis of theoretical consumption (the volume in the permit) and not on the basis of the holding's actual consumption.
Komisija zato ne more odpraviti dvomov, ki jih je izrazila ob uvedbi formalnega postopka preiskave, in lahko ugotovi le, da pomoč ni združljiva z notranjim trgom.
The Danish authorities themselves point out that the holdings do not set the prices, and it is therefore not a valid argument to claim that because the primary producers do not have the option of passing on the increases in production costs, the condition has been met that a substantial increase in production costs cannot be passed on to consumers without resulting in a substantial sales reduction.
VRAČILO
It is therefore clear that as regards primary production, the Danish authorities cannot demonstrate that all the conditions in point 158 of the Environmental Guidelines have been met, which is a condition for considering the aid as necessary.
Sporni ukrep se je izvajal brez predhodne priglasitve Komisiji v skladu s členom 108(3) PDEU.
As regards the agricultural product processing sector, the Commission has already stated that reducing the tax by two thirds does not constitute State aid, but has yet to establish whether the tax ceiling meets the relevant conditions in the Environmental Guidelines.
Zato ta ukrep pomeni nezakonito pomoč.
Here it must be stressed that recitals 90-100 equally apply to enterprises that process agricultural products.
V skladu s členom 16(1) Uredbe (EU) 2015/1589 Komisija v primeru negativnega sklepa v zvezi z nezakonito pomočjo odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenci vrnejo pomoč (v obravnavanem primeru tisti, ki so izkoristili zgornjo mejo za pristojbino, določeno na količino 25000 m3 vode).
Furthermore, the Danish authorities themselves acknowledge that it is not possible to document that the condition of necessity under point 158 has been met in each individual case (see recital 50), and that their figures (on the grant equivalent of the aid) do not change this conclusion as the figures do not help determine whether the environmental tax without the reduction (i.e. without the ceiling) would lead to a substantial increase in production costs in the agricultural product processing sector.
Danski organi so navedli različne utemeljitve za izpodbijanje načela vračila (glej uvodne izjave od 55 do 59).
As regards point 159(a) of the Environmental Guidelines, the Commission finds that the condition of comparing the best performing technique within the EEA is not relevant in this case., given that it was already stated in recital 98 that the EEA agreement does not apply to the agricultural sector, and this case is not about introducing technologies or reducing pollution, but rather involves surveys of water resources with an eye to better management and water extraction.
Komisija jih ne more sprejeti.
With regard to point 159(b), the Commission notes that the Danish authorities themselves acknowledge that some enterprises may have paid less than 20 % of the tax.
Vprašanje namreč ni, ali je izkrivljanje konkurence minimalno (glej uvodno izjavo 55), ampak, ali obstaja.
The Danish authorities' argument that the Commission ought to take the average into account is unacceptable.
Od trenutka, ko obstaja, ga je treba ustaviti ali, povedano drugače, ponovno vzpostaviti konkurenčno stanje, kakršno je obstajalo pred dodelitvijo pomoči.
From the wording of point 159(b) it is clear that the sole exception to the condition that at least 20 % of the tax must be paid is if the aid causes only limited distortion of competition, and applying an average is in no way sufficient to demonstrate that this is the case.
Sámo Sodišče je potrdilo načelo, v skladu s katerim je cilj vračila prav ponovna vzpostavitev stanja, ki je na trgu obstajalo pred dodelitvijo pomoči.
Finally, as regards point 159(c), the Danish authorities have not provided any information documenting that agreements regarding environmental protection objectives have been concluded.
Prav tako je razsodilo, da je vračilo samo logična posledica nezakonitosti pomoči in da ga zato ni mogoče šteti za nesorazmerno glede na določbe Pogodbe o državni pomoči, kar je v nasprotju s tem, kar trdijo danski organi.
In light of the considerations in recitals 89 to 109, the Commission cannot conclude that all relevant conditions in the Environmental Guidelines have been met, and the doubts it expressed in the opening decision have therefore not been dispelled.
Trditev o neobstoju prednosti pred konkurenti (glej uvodno izjavo 57) je ovržena z ugotovitvami o obstoju prednosti (glej uvodno izjavo 64) in dejstvom, da so lahko upravičenci neplačani znesek uporabili za druge namene (glej uvodni izjavi 85 in 119).
With regard to the Danish authorities' reference to the Temporary Crisis Framework, the Commission found it necessary, in the original version that applied from 17 December 2008, to temporarily authorise limited aid falling under Article 87(1) (because it exceeded the de minimis ceiling) and to declare it compatible with the internal market under Article 107(3)(c) TFEU, provided that all the following conditions were met:
Nazadnje, danski organi ne morejo trditi, da bo vračilo povzročilo izkrivljanje konkurence glede na subjekte, ki zajemajo površinske vode.
the aid does not exceed a cash grant of EUR 500000 per undertaking; all figures used must be gross, that is, before any deduction of tax or other charge; where aid is awarded in a form other than a grant, the aid's grant equivalent is the basis for the aid amount;
Pristojbina se namreč uporablja le za zajem podzemne vode in se ne nanaša na zajem površinske vode.
the aid is granted in the form of a scheme;
Kar zadeva vprašanje legitimnega pričakovanja, navedenega v uvodni izjavi 58, je Komisija že zavrnila trditev danskih organov, da velika večina potencialnih upravičencev ni mogla dejansko pričakovati, da bodo s shemo pridobili prednost z vidika konkurenčnega prava, ker v drugih državah članicah ne obstajajo podobne dajatve (glej uvodno izjavo 119).
the aid is granted to firms which were not in difficulty on 1 July 2008 (whereby ‘firm in difficulty’ for large companies is a firm as defined in point 2.1 of the Community guidelines on State aid for rescuing and restructuring firms in difficulty, and for SMEs it is a firm as defined in Article 1(7) of Commission Regulation (EC) No 800/2008; it may be granted to firms that were not in difficulty at that date but entered in difficulty thereafter as a result of the global financial and economic crisis;
Ker se danski organi sklicujejo na načelo legitimnega pričakovanja in ker je to tesno povezano z zakonitostjo pomoči, Komisija opozarja, da lahko v skladu s sodno prakso prejemniki pomoči načeloma legitimno pričakujejo, da je zadevna pomoč zakonita le, če je bila odobrena v skladu s postopkom iz člena 88 ES (ki je postal člen 108 PDEU), pri čemer mora biti skrben gospodarski subjekt običajno sposoben ugotoviti, ali je bil navedeni postopek upoštevan.
the aid scheme does not apply to firms active in the fisheries sector;
Zlasti če je bil ukrep pomoči izveden brez predhodne priglasitve Komisiji „[…] in torej v skladu s členom 88(3) ES ni zakonit, prejemnik pomoči ne more imeti legitimnih pričakovanj glede zakonitosti dodelitve pomoči“.
the aid is not export aid or aid favouring domestic over imported products;
Danska mora torej ne glede na svoje pripombe sprejeti vse potrebne ukrepe za izterjavo dodeljene nezdružljive pomoči od upravičencev.
the aid is granted no later than 31 December 2010;
V obravnavanem primeru gre za razliko med zneskom pristojbine, ki bi ga bilo treba plačati na podlagi količine, vpisane v dovoljenje za črpanje, in zneskom, ki je bil plačan za črpanje 25000 m3 vode.
prior to granting the aid, the Member State obtains a declaration from the undertaking concerned, in written or electronic form, about any other de minimis aid and aid pursuant to this measure received during the current fiscal year and checks that the aid will not raise the total amount of aid received by the undertaking during the period from 1 January 2008 to 31 December 2010, to a level above the ceiling of EUR 500000;
V skladu z določbami točke 42 Obvestila Komisije z naslovom „Za učinkovito izvajanje odločb Komisije, ki od držav članic zahtevajo dosego vračila nezakonite in nezdružljive državne pomoči“ ima Danska na voljo štiri mesece od uradnega obvestila o tem sklepu, da se uskladi z njim.
the aid scheme does not apply to undertakings active in the primary production of agricultural products as defined in Article 2(2) of Commission Regulation (EC) No 1857/2006; it may apply to undertakings active in the processing and marketing of agricultural products as defined in Article 2(3) and (4) of that Regulation unless the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned, or the aid is conditional on being partly or entirely passed on to primary producers.
Pomoč, ki jo je treba vrniti, se v skladu z Uredbo Komisije (ES) št. 794/2004 poveča za natečene obresti.
A further condition was attached to these conditions, stating that the temporary aid measures could not be cumulated with de minimis aid granted for the same eligible costs.
Ta sklep je treba izvesti nemudoma, razen kar zadeva pomoči, ki so ob dodelitvi izpolnjevale vse pogoje iz uredbe de minimis, veljavne na podlagi člena 2 Uredbe Sveta (ES) št. 994/98 –
If an enterprise had already received de minimis aid prior to the entry into force of the Temporary Crisis Framework, the total of the aid under the Framework and the de minimis aid could not exceed EUR 500000 in the period from 1 January 2008 to 31 December 2010.
SPREJELA NASLEDNJI SKLEP:
On 28 October 2009 the Temporary Crisis Framework was expanded to include primary agricultural production.
Člen 1
Before the aid was granted, the Member State was to obtain a declaration from the undertaking concerned, in written or electronic form, about any other de minimis aid and aid pursuant to the relevant measure received during the current fiscal year and check that the aid would not raise the total amount of aid the undertaking received during the period from 1 January 2008 to 31 December 2010 to a level above the ceiling of EUR 15000.
Znižanje pristojbine, uvedene s členom 24 prečiščenega besedila zakona št. 935 z dne 24. septembra 2009, za dve tretjini, določeno s členom 24b istega zakona, ne vsebuje elementa državne pomoči v smislu člena 107(1) Pogodbe o delovanju Evropske unije.
Aid to enterprises active in the primary production of agricultural products could not be set on the basis of the price or volume of products put on the market.
Člen 2