natgillin/translations-raw huggingface dataset:
As regards limiting eligibility for aid to undertakings fulfilling compulsory minimum standards and excluding producers for which the production capacity has already closed or for which such closure appears inevitable (points 144(i) and (j) of the 2007-2013 Guidelines), the French authorities would stress that the milk, which is delivered and paid for after being analysed, must comply with the minimum requirements for its use by the dairy.
Kar zadeva neobstoj previsokega nadomestila za izgubo vrednosti kapitala in prihodnjega dohodka (točka 144(l) Smernic 2007–2013), francoski organi poudarjajo, da je lestvica nadomestil padajoča glede na količino in čas.
No milk-producing undertaking is in a situation where it is obliged to cease production because of lack of compliance with minimum standards.
Poleg tega individualno referenčno količino v povprečju sestavlja 20 % količin, dodeljenih v petih tržnih letih pred vlogo za pomoč za prenehanje mlekarske dejavnosti, in ta del je izključen iz izračuna nadomestila.
Furthermore, the French authorities have explained that producers subject to judicial reorganisation or liquidation proceedings are not eligible for the aid, nor are undertakings that, although not subject to such proceedings, meet the other criteria for the definition of an undertaking in difficulty (cash-flow difficulties, a sharply reduced turnover, increasing losses, mounting debt, weakening assets).
Po takem sistemu znesek nadomestila ne presega vrednosti kvote, ki jo Komisija oceni za Francijo.
As regards accessibility of the scheme to all economic operators in the sector (point 144(k) of the 2007-2013 Guidelines), the French authorities highlight the transparency and publicity of the measure, which render it accessible to all.
To trditev podpirajo številke, ki kažejo, da je Komisija leta 2012 vrednost francoske kvote ocenila na 200 EUR/1000 litrov, medtem ko vrednost, izračunana na podlagi lestvic, ki se uporabljajo za Francijo, znaša 90 EUR/1000 litrov in se uporablja kot osnova za izračun nadomestila.
The rules for accessing and implementing aid for the cessation of dairy production have been described in the various decrees published at the end of marketing years in the Official Journal of the French Republic and in circulars.
Kar zadeva protistoritev, ki jo zagotavlja sektor (točka 144(m) Smernic 2007–2013), francoski organi navajajo, da se shema pomoči za prenehanje mlekarske dejavnosti financira večinoma iz prihodkov sistema prenosa kvot brez prenosa zemljišča, ki je bil uveden v skladu s členom 75(1)(e) Uredbe (ES) št. 1234/2007 in omogoča, da proizvajalci pridobijo kvote v zameno za plačilo.
As regards the absence of overcompensation of capital losses and future income (point 144(l) of the 2007-2013 Guidelines), the French authorities point out that the compensation scale is degressive according to volume and time.
Preostanek financiranja je zagotovljen iz javnih ali zasebnih virov (država, ozemeljske skupnosti in medpanožne organizacije).
In addition, an individual reference quantity is set at an average of 20 % of the quantities allocated in the five marketing years preceding the application for aid for the cessation of dairy production, and that part is excluded from the calculation of the compensation.
Kar zadeva uporabo točke 144(n) Smernic 2007–2013, ki določa, da se država članica z uvedbo sheme za zaprtje zmogljivosti zaveže, da ne bo dodelila pomoči za ustvarjanje novih proizvodnih zmogljivosti v zadevnem sektorju pet let po zaključku programa za zaprtje zmogljivosti, francoski organi poudarjajo, da je namen sheme pomoči za prenehanje mlekarske dejavnosti prestrukturiranje sektorja v skladu z možnostjo, zagotovljeno z Uredbo (ES) št. 1234/2007, da so kvote, sproščene v okviru te sheme, na voljo drugim proizvajalcem, in da mora torej združljivost te sheme, ki je predvidena z navedeno uredbo, razložiti Komisija.
In this scheme, the amount of the compensation does not exceed the value of the quota for France as estimated by the Commission.
Druge ugotovitve
This argument is supported by figures showing that in 2012 the Commission estimated the value of the French quota at EUR 200/1000 litres, while the value calculated on the basis of the scales used in France is EUR 90/1000 litres, which serves as a basis for calculating the compensation.
Komisija je v telefaksu z dne 15. januarja 2013 poudarila, da so proizvajalci plačevali davek odkupovalcem, vendar pa so se slednjim izvršila tudi povračila, predvidena z odloki o uvedbi davka.
As for the counterpart offered by the sector (point 144(m) of the 2007-2013 Guidelines), the French authorities indicate that the aid scheme for the cessation of dairy production is financed principally by revenue from the specific transfer of quotas without land, which was established pursuant to Article 75(1)(e) of Regulation (EC) No 1234/2007 and allows producers to acquire quotas against payment.
Zato je od francoskih organov zahtevala, naj dokažejo, da so odkupovalci proizvajalcem te zneske nato vrnili.
The rest of the financing comes from public and private funds (the State, local and regional authorities and inter-branch organisations).
Francoski organi v dopisu, poslanem po elektronski pošti dne 18. februarja 2013, pojasnjujejo, da so zneski morebitnih povračil, dolgovanih proizvajalcem, presegli njihovo referenčno količino, zato so odtegnjeni pri viru in torej neposredno odšteti od zneska davka, določenega ob koncu tržnega leta, in da je ta mehanizem vračila v obliki odbitka davka, ki ga proizvajalec dolguje v primeru preseženih količin, ena od obveznosti, ki jih imajo odobreni odkupovalci v skladu s členoma 65 in 85 Uredbe (ES) št. 1234/2007, kakor je bila spremenjena.
Regarding the application of point 144(n) of the 2007-2013 Guidelines, which stipulates that if a Member State introduces a scheme for closing capacity, it must undertake to grant no aid for creating new production capacities in the sector concerned for the five years following the termination of the capacity closure programme, the French authorities stress that aid for the cessation of dairy production aims at restructuring the sector pursuant to the option offered by Regulation (EC) No 1234/2007, that the quotas released within the aid scheme are available to other producers and that the compatibility of this measure provided for by the Regulation should therefore be interpreted by the Commission.
Odkupovalci morajo o povračilih sicer poročati v skladu z zakonikom o kmetijstvu in morskem ribištvu.
Other considerations
Kar zadeva prag povračila, francoski organi potrjujejo, da se določena deleža (1 % in 2 %) uporabljata za vse proizvajalce, ki so presegli individualno kvoto, in po enaki stopnji za vse zadevno tržno leto.
In its fax of 15 January 2013, the Commission drew attention to the fact that the tax was paid by producers to purchasers but that the refunds provided for by the decrees establishing the tax were also paid to purchasers.
Kar zadeva določitev količin, ki dajejo pravico do povračila, francoski organi pojasnjujejo, da je bil mehanizem zasnovan, da bi se francoska panoga prilagodila odpravi kvot, pri čemer je bil namen ohraniti primerno raven prihodkov od davka na presežne količine z odobritvijo povračila ogroženim malim proizvajalcem (pri čemer 15 % proizvajalcev predstavlja 10 % nacionalne kvote).
Therefore the Commission asked the French authorities to show that purchasers retroceded to producers the amounts refunded.
Po navedbah francoskih organov je mehanizem združljiv z načeli progresivnosti, ki urejajo uvedbo davčnih lestvic, na katere se sklicuje točka 24 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka, pri čemer je bil za proizvajalce, ki niso upravičeni do povračil, namenjenih „malim proizvajalcem“, vendar so kljub temu v ranljivem položaju glede na dodeljeno referenčno količino, vzpostavljen mehanizem dodatnih povračil, katerega namen je bil preprečiti učinke praga.
In the letter sent by email on 18 February 2013, the French authorities pointed out that the amounts of possible refunds due to producers who have exceeded their reference quantity are deducted at source and consequently deducted directly from the amount of the tax set at the end of the marketing year, and that this retrocession mechanism deducting from the tax owed by the producer in the case of overruns is one of the obligations of approved purchasers under Articles 65 and 85 of Regulation (EC) No 1234/2007, as amended.
Francoski organi so v dopisu z dne 20. januarja 2017 pojasnili, da so bila povračila iz druge in tretje alinee uvodne izjave 16 uvrščena v shemo de minimis v skladu z določbami Uredbe Komisije (EU) št. 1408/2013, ker so bila takrat odobrena pod pogoji, določenimi s to uredbo, ki se je uporabljala retroaktivno.
In addition, purchasers are required to account for refunds under the Rural and Maritime Fisheries Code.
Nazadnje, kar zadeva vprašanje nadomestila za izgubo zaradi bolezni modrikastega jezika, francoski organi pojasnjujejo, da se je zaradi bolezni spremenilo ravnanje nekaterih proizvajalcev, ki so zaradi znižanja bruto marž in spopadanja s težavami, ki so bile med drugim povezane s prepovedjo izločitve živine, navedene marže nadoknadili s proizvodnjo prek svoje kvote.
As regards the refund threshold, the French authorities confirm that the percentages provided for (1 and 2 %) apply to all producers having exceeded their individual quota, and this at an identical rate throughout the marketing year.
V teh razmerah je bila uvedena shema povračila dajatve, ki se je uporabljala v okviru nacionalne sheme dodeljene fiskalne dajatve ali v skladu s členom 84(1)(b) Uredbe (ES) št. 1234/2007 v primeru preseganja nacionalne kvote iz člena 78 navedene uredbe.
As for determining the quantities entitling to a refund, the French authorities explain that the mechanism was designed to adapt the sector in France to the abolition of quotas, the aim being to maintain at an even level the tax on surpluses by granting a refund to small producers in a fragile situation (15 % of producers, or 10 % of the national quota).
Obseg povračil je bil naslednji:
According to the French authorities, the mechanism complies with the progressivity principles applied to tax brackets referred to in point 24 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation, and a supplementary refund mechanism has been introduced for producers who are not eligible for the refund for ‘small producers’ but are nonetheless in a fragile situation in terms of the reference quantity held, the aim being to avoid threshold effects.
v tržnem letu 2006-2007 5 % kvote na prepovedanem območju in 2,5 % na drugih območjih z omejitvami, na katerih so bile izgube manjše,
In their letter of 20 January 2017, the French authorities specified that the refunds referred to in the second and third indents of recital 16 have been placed under a de minimis scheme pursuant to the provisions of Commission Regulation (EU) No 1408/2013, since at the time they were granted under the conditions laid down in that Regulation, which is retroactively applicable.
v tržnem letu 2007-2008 najvišje povračilo za 10000 litrov (enako 4 % povprečne kvote) ne glede na zadevno območje.
As regards compensation of losses caused by bluetongue, the French authorities explain that the disease changed the behaviour of certain producers, who, seeing their gross margins fall and facing difficulties related, among other things, to the exit ban for cattle, compensated for the reduced margins by producing in excess of their quotas.
Francoski organi menijo, da, je sistem povračil skladen z vsemi določbami iz pododdelka V.B.4 Smernic 2007–2013 in pogoji iz člena 10(2) Uredbe Komisije (ES) št. 1857/2006, ker nacionalna kvota ni presežena.
In this situation, a measure was introduced for refunding the levy applicable under the national scheme for the special fiscal charge or under Article 84(1)(b) of Regulation (EC) No 1234/2007 in case of overruns of the national quota referred to in Article 78 of that Regulation.
Posebej poudarjajo naslednje:
Refunds were paid as follows:
pomoč je bila dodeljena kmetom (točke 131, 132(e) in 137 Smernic 2007–2013);
during the 2006-2007 marketing year, 5 % of the quota in prohibited areas and 2,5 % in other restricted areas, where losses were smaller,
povračilo, namenjeno nadomestilu izgub kmetov upravičencev, spada v okvir člena 107(3)(c) PDEU (točka 132(a) Smernic 2007–2013 in člen 10(2) in (3) Uredbe (ES) št. 1857/2006);
during the 2007-2008 marketing year, a maximum refund of 10000 litres (equivalent to 4 % of the average quota), regardless of the area.
ukrep povračila je bi uveden na podlagi določb Unije (Direktiva Sveta 2000/75/ES) in nacionalnih določb (člen L 221-1 zakonika o kmetijstvu in morskem ribištvu) za ukrepanje proti zadevni bolezni (program ukrepov), kar potrjuje skrb javnih organov v zvezi s pojavom te bolezni (točka 132(b) Smernic 2007–2013 in člen 10(4) Uredbe (ES) št. 1857/2006);
The French authorities state that, if the national quota is not exceeded, the refund scheme complies with all the provisions of sub-chapter V.B.4 of the 2007-2013 Guidelines and with the conditions listed in Article 10(2) of Commission Regulation (EC) No 1857/2006.
cilj ukrepa povračila je zagotoviti nadomestilo zaradi različnih ukrepov, ki so jih priporočili ali ukazali pristojni organi v smernicah (točka 132(c) Smernic 2007–2013), zlasti ukrepov omejevanja ali prepovedi premikov živali;
They stress the following, in particular:
ravnanje kmeta ni prispevalo k povečanju tveganja za pojav bolezni (točka 132(d) Smernic 2007–2013);
the aid has been granted to farmers (points 131, 132(e) and 137 of the 2007-2013 Guidelines),
ni možnosti za previsoko nadomestilo (točka 136 Smernic 2007–2013), ker gre za enkratni ukrep zaradi bolezni živali, kar dejansko izključuje tveganje kumulacije.
the refund intended to compensate eligible farmers for their losses falls under Article 107(3)(c) TFEU, (point 132(a) of the 2007-2013 Guidelines and Article 10(2) and (3) of Regulation (EC) No 1857/2006,
OCENA
the refund measure was established on the basis of Union provisions (Council Directive 2000/75/EC) and national provisions (Article L 221-1 of the Rural and Maritime Fisheries Code) in order to act against the disease in question (action programmes), which demonstrates the public authorities' concern over this health issue (point 132(b) of the 2007-2013 Guidelines and Article 10(4) of Regulation (EC) No 1857/2006),
Področje uporabe
the objective of the refund is to compensate for the different measures recommended or ordered by the competent authorities (point 132(c) of the 2007-2013 Guidelines) and, in particular, for measures restricting or even prohibiting movements of animals,
Ker je bilo ob začetku postopka iz člena 108(2) PDEU (glej uvodni izjavi 24 in 25 sklepa o začetku postopka) dokazano, da pobrani davek ni bil davek, naložen v smislu sodne prakse, se bo ta analiza nanašala na dva, med seboj neodvisna dela: prvič, povračilo davka iz uvodne izjave 16, in drugič, pomoč za prenehanje mlekarske dejavnosti, ki se je financirala do tržnega leta 2011/2012, ker je Komisija 15. maja 2013 odobrila shemo pomoči za prenehanje mlekarske dejavnosti za tržni leti 2012/2013 in 2013/2014.
the farmer's behaviour has not increased the risk of disease (point 132(d) of the 2007-2013 Guidelines),
Ta analiza ne bo zajemala pomoči za uničenja mleka, okuženega s PCB, ker so francoski organi tudi v zvezi s tem predložili pojasnila o točni uporabi ustreznih uredb de minimis in ker se za pomoč, ki izpolnjuje pogoje iz teh uredb, šteje, da ni državna pomoč v smislu člena 107(1) PDEU, zato Komisiji ni treba več odločati o njej.
there is no risk of overcompensation (point 136 of the 2007-2013 Guidelines), since it is the only measure relating to the animal disease and therefore there is no risk of accumulation.
Prav tako ne bo zajemala kompenzacijske pomoči, povezane z boleznijo modrikastega jezika.
EVALUATION
Obstoj pomoči
Scope
Člen 107(1) PDEU določa, da „[r]azen če Pogodbi ne določata drugače, 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“.
Since it was demonstrated at the time of initiating the procedure pursuant to Article 108(2) TFEU (see recitals 24 and 25 of the initiation decision) that the tax levied was not a specific tax within the meaning of the case-law, this analysis concerns two separate components: the tax refunds referred to in recital 16, on the one hand, and aid for the cessation of dairy production financed until the 2011/2012 marketing year, on the other, bearing in mind that the Commission approved on 15 May 2013 an aid scheme for the cessation of dairy production covering the 2012/2013 and 2013/2014 marketing years.
Za opredelitev ukrepa kot državne pomoči v smislu navedene določbe morajo torej biti izpolnjeni ti kumulativni pogoji: (i) ukrep je mogoče pripisati državi in se financira iz državnih sredstev; (ii) upravičencu zagotavlja prednost; (iii) ta prednost je selektivna ter (iv) ukrep izkrivlja ali bi lahko izkrivljal konkurenco in vpliva na trgovino med državami članicami.
This analysis does not cover aid for the destruction of milk contaminated by PCBs, because the French authorities have provided also in this respect more details on the exact application of the relevant de minimis regulations and, since aid complying with the conditions of those regulations is considered, on the basis of those rules, as not constituting State aid within the meaning of Article 107(1) of TFEU, the Commission no longer needs to state a position on them.
V zadevnem primeru je treba glede na področje uporabe, določeno v uvodnih izjavah 53 in 54, to opredelitev oceniti na ravni povračil iz uvodne izjave 16 in na ravni pomoči za prenehanje mlekarske dejavnosti.
Nor is compensatory aid related to bluetongue the subject of this analysis.
Komisija v zvezi s povračili iz druge in tretje alinee uvodne izjave 16 ugotavlja, da so francoski organi ta povračila uvrstili v shemo de minimis v skladu z določbami Uredbe (EU) št. 1408/2013, ki se je uporabljala retroaktivno.
Existence of aid
Zato niso državna pomoč v smislu člena 107(1) PDEU.
According to Article 107(1) TFEU, ‘[s]ave as otherwise provided in the Treaties, 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’.
Kar zadeva povračilo iz prve alinee uvodne izjave 16, je Komisija na podlagi razpoložljivih informacij v okviru sklepa o začetku formalnega postopka menila, da je povračilo (ki je bilo del znižanj iz navedenega sklepa) vsebuje element pomoči, ker ga je financirala država, ki se je z njegovo dodelitvijo odpovedala virom sredstev.
The qualification of a measure as aid within the meaning of this provision therefore requires the following cumulative conditions to be met: (i) the measure must be imputable to the State and financed through State resources; (ii) it must confer an advantage on its recipient; (iii) that advantage must be selective; and (iv) the measure must distort or threaten to distort competition and affect trade between Member States.
Poleg tega se je s tem povračilom dajala prednost nekaterim podjetjem (mlečnopredelovalna podjetja, ki so bila upravičena do povračila, so bila tako razbremenjena finančnega bremena, ki so ga morala kot davčni zavezanci nositi druga mlečnopredelovalna podjetja); povračilo bi lahko tudi izkrivljalo konkurenco in zaradi položaja Francije na trgu vplivalo na trgovino.
In the case under review, having regard to the scope of application defined in recitals 53 and 54, this qualification must be assessed at the level of the refunds referred to in recital 16 and of aid for the cessation of dairy production.
Komisija je tudi pojasnila, da torej ni mogoče ugotoviti, ali sta obstoj in urejanje povračila v okviru veljavnega davčnega sistema upravičena, in poudarila, da se zdi, da možnost javnih organov, da urejajo povračila, kaže na obstoj diskrecijske obravnave gospodarskih subjektov, ki presega zgolj upravljanje davčnih prihodkov.
As regards the refunds referred to in the second and third indents of recital 16, the Commission notes that the French authorities have placed them under a de minimis scheme in accordance with the provisions of Regulation (EU) No 1408/2013, which is applicable retroactively.
Nazadnje, nobenih dokazov ni, da bi lahko ekvivalent dotacije znižanja spadal v shemo de minimis, ki omogoča, da se pomoči v nizkih zneskih ne štejejo za državne pomoči v smislu člena 107(1) PDEU.
This means that they do not constitute State aid within the meaning of Article 107(1)TFEU.
Da bi ocenili upoštevnost trditve francoskih organov, da povračila ne pomenijo ugodnejše obravnave ene kategorije subjektov, je treba vzpostaviti referenčni sistem za preverjanje, ali je ukrep selektiven, z drugimi besedami, ali je dajal prednost nekaterim proizvajalcem pred drugimi proizvajalci, ki so bili v enakem dejanskem in pravnem položaju.
With respect to the refund referred to in the first indent of recital 16, the Commission, on the basis of information in its possession, considered in connection with the decision initiating the formal investigation procedure that the refund (which was part of the rebates referred to in that decision) contained an aid element, because it was financed by the State, which, by granting the refund, deprived itself of resources.
V zadevnem primeru se ta sistem uporablja za proizvajalce, ki so presegli kvoto (vsi proizvajalci iz te kategorije so v enakem dejanskem in pravnem položaju, ker so zavezanci za davek; nasprotno pa proizvajalci, ki niso presegli svoje kvote, niso v enakem dejanskem in pravnem položaju, ker so proizvajali v okviru svoje kvote in ker niso zavezanci za davek).
In addition, the refund favoured certain undertakings (the eligible dairy undertakings were relieved from a financial burden imposed on other, taxable, dairy undertakings) and was liable to distort competition and affect trade owing to France's position on the market.
Komisija na podlagi informacij, ki so jih predložili francoski organi, ugotavlja, da je bilo povračilo brez razlikovanja odobreno vsem proizvajalcem, ki so presegli kvoto, in je bilo prilagojeno glede na tržno leto in ne glede na upravičene proizvajalce v istem tržnem letu.
The Commission also specified that it was therefore not possible to determine whether the existence and modulation of the refund was justified by the logic of the tax system in place and emphasised that the scope for public authorities to modulate refunds seems to point to discretionary treatment of economic operators that goes beyond the simple management of tax revenue.
Ker to sankcioniranje zadeva le proizvajalce, ki so v enakem dejanskem in pravnem položaju, se z enotnim povračilom ne daje prednost nobenemu od njih, tako da ni selektivno.
Finally, there was no indication that the grant equivalent of the rebates could fall under a de minimis scheme whereby it could be considered that small amounts of aid do not constitute State aid within the meaning of Article 107(1) TFEU.
Povračilo torej ne izpolnjuje enega od meril iz člena 107(1) PDEU, zato se lahko šteje, da ni državna pomoč, ne da bi bilo treba analizirati še druga merila iz navedenega člena 107(1) PDEU.