natgillin/translations-raw huggingface dataset:
The temporary aid measures could not be cumulated with the de minimis aid granted for the same eligible costs.
Zgornja meja za pristojbino, določena na količino 25000 m3 na podlagi člena 24b prečiščenega besedila zakona št. 935 z dne 24. septembra 2009, pomeni državno pomoč v smislu člena 107(1) Pogodbe o delovanju Evropske unije.
If an enterprise had already received de minimis aid for primary production prior to the entry into force of the Temporary Crisis Framework, the combined amount of the aid under the Framework for primary production and the de minimis aid could not exceed EUR 15000 in the period from 1 January 2008 to 31 December 2010.
Člen 3
The Temporary Crisis Framework, which also covers primary production, was extended until 31 December 2011.
Pomoč, ki izhaja iz oprostitve pristojbine, določene s členom 24c prečiščenega besedila zakona št. 935 z dne 24. septembra 2009 za dovoljenja za črpanje vode, ki ne presega 6000 m3, ne vsebuje elementa državne pomoči v smislu člena 107(1) Pogodbe o delovanju Evropske unije.
In order to be eligible for aid, beneficiaries had to not only meet the conditions in recitals 112 (with the exception of the condition in (h)), 113 and 114, but also have submitted a complete application no later than 31 December 2010 under a national aid scheme approved by the Commission under the Temporary Crisis Framework (no later than 31 March 2011 as regards enterprises active in primary agricultural production).
Člen 4
Any national aid scheme under which aid was granted after 31 December 2010 had to be notified by the Member State and approved by the Commission under Article 108(3) TFEU.
Danska je pomoč, ki izhaja iz zgornje meje za pristojbino, določene na količino 25000 m3 na podlagi člena 24b prečiščenega besedila zakona št. 935 z dne 24. septembra 2009, izvedla nezakonito v nasprotju s členom 108(3) Pogodbe o delovanju Evropske unije, zato pomeni državno pomoč, ki ni združljiva z notranjim trgom.
Based on the information which the Danish authorities have submitted in the context of the examination procedure, the Commission cannot conclude that all the conditions in the Temporary Crisis Framework have been met, for the following reasons:
Člen 5
the Temporary Crisis Framework did not apply to primary agricultural production between 17 December 2008 and 28 October 2009.
Pomoč, ki izhaja iz zgornje meje za pristojbino, določene na količino 25000 m3 na podlagi člena 24b prečiščenega besedila zakona št. 935 z dne 24. septembra 2009, ne pomeni državne pomoči, če ob dodelitvi izpolnjuje pogoje iz ene od uredb, sprejetih na podlagi člena 2 Uredbe (ES) št. 994/98, ki so veljale ob dodelitvi pomoči.
Therefore it cannot form the basis for the compatibility of the tax exemption for the sector;
Člen 6
the information from the Danish authorities still does not make it possible to determine whether the criterion for firms in difficulty has been met;
Danska mora od upravičencev zahtevati vračilo pomoči iz člena 4.
nothing in this information suggests that the criterion in Article 107 has been met, which requires statements to have been collected on de minimis aid already received or aid received under the Temporary Crisis Framework;
Zneskom, ki jih je treba vrniti, se prištejejo obresti od datuma, ko so bili dani na voljo upravičencem, do njihovega dejanskega vračila.
as there are no statements, it is impossible to check whether the ceiling laid down in the Temporary Crisis Framework has been complied with in cases where de minimis aid has also been granted, regardless of the grant equivalent of the exemption, not least because the check on compliance with the de minimis ceiling also needs to be viewed with caution (see recital 63);
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe (ES) št. 794/2004.
in order to receive aid within the context of the Temporary Crisis Framework in 2011, beneficiaries had to have submitted, no later than 31 December 2010 (or 31 March 2011 for the primary agricultural production sector), a complete application under a national aid scheme notified to and approved by the Commission.
Člen 7
The Danish authorities themselves acknowledge that at that time they had not made use of the options available under the Temporary Crisis Framework.
Vračilo pomoči iz člena 4 se izvede takoj in učinkovito.
The non-notified aid pointed out by the Danish authorities (see recital 53) is therefore not the only condition in the Temporary Crisis Framework which has not been met.
Danska zagotovi, da se ta sklep izvrši v štirih mesecih po uradnem obvestilu o tem sklepu.
In light of the above, a tax ceiling set at a volume of 25000 m3 cannot be considered as eligible for a derogation from the Treaty's provisions (which in any case should have been a derogation under Article 107(3)(b) and not under Article 107(3)(c), on the basis of the Temporary Crisis Framework).
Člen 8
The Danish authorities' other arguments
Danska v dveh mesecih od uradnega obvestila o tem sklepu predloži naslednje informacije:
The question of the beneficiaries' legitimate expectations (see recital 58) does not affect the assessment of the ceiling's compatibility with the internal market.
seznam upravičencev, ki so prejeli pomoč iz člena 4, in skupni znesek, ki ga je prejel vsak izmed njih;
The Danish authorities must obtain the Commission's approval before they introduce an aid scheme.
skupni znesek (glavnica in obresti), ki ga mora vrniti vsak upravičenec, čigar pomoči ni mogoče zajeti s pravilom de minimis;
The fact that there is no corresponding tax in the other Member States (see recital 58) does not mean that those affected by the ceiling did not receive an advantage.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom;
This ceiling meant that, in absolute terms, they had at their disposal extra resources to carry out their business on a competitive market.
dokumente, ki dokazujejo, da je bilo upravičencem odrejeno vračilo pomoči.
The fact that no complaints about the scheme have been submitted does not in any way mean that the ceiling does not constitute State aid that is incompatible with the internal market.
Danska obvešča Komisijo o napredku nacionalnih ukrepov, sprejetih za izvajanje tega sklepa, dokler ni pomoč iz člena 4 v celoti vrnjena.
CONCLUSION
Na zahtevo Komisije takoj predloži vse informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
The Commission finds that reducing the tax by two thirds (see Section 24b) does not constitute State aid under Article 107(1) TFEU, given that the beneficiaries do not receive an advantage in relation to those paying the full tax under the provisions of Section 24a, and that the full exemption under Section 24c does not constitute State aid under Article 107(1) TFEU on grounds relating to the need for good administrative management of the scheme (the amounts are too insignificant to be recovered).
Predloži tudi podrobne podatke o zneskih pomoči in obrestih, ki so jih upravičenci že vrnili.
The Commission finds, however, that the tax ceiling set at a volume of 25000 m3 (see Section 24b) constitutes State aid under Article 107(1) TFEU and that Denmark has illegally applied this ceiling in contravention of Article 108(3) TFEU.
Člen 9
The analysis shows that the aid resulting from the ceiling cannot be declared compatible with the internal market, because the Danish authorities have been unable to demonstrate either the necessity and proportionality of a tax ceiling set at 25000 m3 or the fulfilment of all conditions in the Temporary Crisis Framework.
Ta sklep je naslovljen na Kraljevino Dansko.
As the doubts expressed in the opening decision have not been dispelled, the Commission finds the aid is incompatible with the internal market.
V Bruslju, 16. oktobra 2017
RECOVERY
Za Komisijo
The contested measure has been implemented without having been notified in advance to the Commission in accordance with Article 108(3) TFEU.
Član Komisije
It therefore constitutes unlawful aid.
Člena 87 in 88 Pogodbe ES sta od 1. decembra 2009 člena 107 oziroma 108 Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU).
Under Article 16(1) of Regulation (EU) 2015/1589, where negative decisions are taken in cases of unlawful aid, the Commission is to decide that the Member State concerned must take all necessary measures to recover the aid from the beneficiaries (in this case, all beneficiaries of the tax ceiling set at 25000 m3).
Določbe novih členov so vsebinsko enake določbam prejšnjih členov.
The Danish authorities have presented a series of arguments against carrying out a recovery (see recitals 55 to 59).
V tem sklepu je treba sklicevanje na člena 107 in 108 PDEU razumeti kot sklicevanje na člena 87 oziroma 88 Pogodbe ES, kjer je to primerno.
The Commission cannot accept these arguments.
S PDEU so bile uvedene tudi nekatere terminološke spremembe, kot so nadomestitve izrazov „Skupnost“ z „Unijo“, „skupni trg“ z „notranjim trgom“ in „Sodišče prve stopnje“ s „Splošnim sodiščem“.
The question is not whether the distortion of competition is minimal (see recital 55) but whether it exists.
V tem sklepu se uporablja terminologija iz PDEU.
Once this has been established, the distortion must be eliminated in such a way that the competitive situation will be restored to how it was before the aid was granted.
Komisija je v navedeni zadevi ugotovila, da mehanizem obdavčitve ni vseboval elementa državne pomoči.
The Court of Justice has upheld the principle that the objective of the recovery is specifically to restore the situation that existed on the market before the aid was granted.
Dopis SG-Greffe(2012) D/5011.
It has also declared that recovery is the logical consequence of aid having been found to be unlawful, and that recovering the aid is therefore not disproportionate in relation to the Treaty's provisions concerning State aid, contrary to the Danish authorities' claim.
UL C 114, 19.4.2012, str. 4.
The argument that no advantage was gained in relation to competitors (see recital 57) is without substance in light of the conclusion concerning the existence of an advantage (recital 64) and the fact that beneficiaries were able to use the unpaid amounts for other purposes (recitals 85 and 119).
Izraz „splošni sistem za oskrbo z vodo“ pomeni javne ali zasebne naprave, ki s pitno vodo oskrbujejo najmanj deset gospodinjstev.
Finally, the Danish authorities wrongly claim that recovery will create a distortion of competition in relation to enterprises that extract surface water.
Uredba Komisije (ES) št. 1535/2007 z dne 20. decembra 2007 o uporabi členov 87 in 88 Pogodbe ES pri pomoči de minimis v sektorju kmetijske proizvodnje (UL L 337, 21.12.2007, str. 35).
The tax only applies to the extraction of groundwater, and therefore it does not concern the extraction of surface water.
Uredba Komisije (ES) št. 1998/2006 z dne 15. decembra 2006 o uporabi členov 87 in 88 Pogodbe pri pomoči de minimis (UL L 379, 28.12.2006, str. 5).
As regards the question of the beneficiaries' legitimate expectations in recital 58, the Commission has already rejected the Danish authorities' argument that the vast majority of the potential beneficiaries could not possibly have anticipated that the scheme could give them an advantage according to State aid rules because there are no comparable taxes in other Member States (see recital 119).
UL C 82, 1.4.2008, str. 1.
Regarding the principle of legitimate expectations referred to by the Danish authorities, which is closely linked to the aid's lawfulness, the Commission points out that according to established case-law, in principle beneficiaries may only entertain a legitimate expectation that the aid is lawful if it has been granted under the procedure laid down in Article 88 TEU (currently Article 108 TFEU), and a diligent economic operator should normally be able to determine whether that procedure has been followed.
UL C 319, 27.12.2006, str. 1.
If aid is granted without prior notification to the Commission, ‘... so that it is unlawful under Article 88(3) TEC, the recipient of the aid cannot have at that time a legitimate expectation that its grant is lawful’.
UL C 16, 22.1.2009, str. 1.
Denmark must therefore take all necessary measures to recover the incompatible aid from the beneficiaries, regardless of its comments.
Ta okvir je bil leta 2009 razširjen na primarno kmetijsko proizvodnjo (UL C 261, 31.10.2009, str. 2) in potem podaljšan do konca leta 2011 v vseh sektorjih, na katere se nanaša (UL C 6, 11.1.2011, str. 5).
This case concerns the difference between the amount that ought to have been paid in tax on the basis of the volume for which a permit was granted and the amount that was paid on a volume of 25000 m3.
Sodba Sodišča z dne 22. decembra 2008, British Aggregates, C-487/06 P, ECLI:EU:C:2008:757, točka 82.
In accordance with paragraph 42 of the Notice from the Commission titled ‘Towards an effective implementation of Commission decisions ordering Member States to recover unlawful and incompatible State aid’, Denmark has four months from the decision's entry into force to implement it.
Sodba Sodišča z dne 8. novembra 2001, Adria Wien Pipeline GmbH in Wietersdorfer & Peggauer Zementwerke GmbH proti Finanzlandesdirektion für Kärnten, C-143/99, ECLI:EU:C:2001:598, točka 42, in sodba Sodišča z dne 8. septembra 2011, Komisija proti Nizozemski, C-279/08, ECLI:EU:C:2011:551, točka 62.
Interest is to be paid on the amounts to be recovered (see Commission Regulation (EC) No 794/2004.
Skupna količina površinske vode, ki se lahko zajame, je približno 188 milijonov m3 na leto, od tega 13 milijonov m3 za primarno proizvodnjo (približno 500 kmetijskih gospodarstev), ki se porabijo predvsem za namakanje.
This Decision is to be implemented immediately, except for aid that, at the time it was granted, met all the conditions in the applicable de minimis regulation (see Article 2 of Council Regulation (EC) No 994/98),
Največje dovoljenje, izdano za namakanje v obdobju 2009–2011, se je nanašalo na 270000 m3 na leto, za živinorejo pa na 511000 m3 na leto.
HAS ADOPTED THIS DECISION:
Odločba C(2003) 777 final, spremenjeni COR (glej dokument C(2003) 1224 final).
Article 1
UL C 384, 10.12.1998, str. 3.
The reduction by two thirds of the tax that was introduced by Section 24 of Consolidating Act No 935 of 24 September 2009 (see Section 24b) does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Sodba Sodišča z dne 24. oktobra 1996, Zvezna republika Nemčija in Hanseatische Industrie-Beteiligungen GmbH in Bremer Vulkan Verbund AG proti Komisiji Evropskih skupnosti, C-329/93, C-62/95 in C-63/95, ECLI:EU:C:1996:394.
Article 2
UL C 105, 24.4.2010, str. 3.
The ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), constitutes State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Dokument C(2009) 8093 final.
Article 3
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
The aid that follows from the tax exemption under Section 24c of Consolidating Act No 935 of 24 September 2009 for extraction permits for a maximum volume of 6000 m3 does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Ta uredba je bila razveljavljena z Uredbo Sveta (EU) 2015/1589 z dne 13. julija 2015 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 248, 24.9.2015, str. 9).
Article 4
Pri pijačah sta znašali 271,9 milijona EUR oziroma 547,3 milijona EUR.
The aid that follows from the ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), was introduced illegally by Denmark in contravention of Article 108(3) of the Treaty on the Functioning of the European Union and constitutes aid that is incompatible with the internal market.
V skladu s sodno prakso Sodišča je že samo dejstvo, da se je konkurenčni položaj podjetja izboljšal s tem, ko mu je bila dodeljena prednost, ki je v običajnih tržnih razmerah ne bi pridobilo in od katere druga konkurenčna podjetja nimajo koristi, zadosten dokaz izkrivljanja konkurence (zadeva Philip Morris proti Komisiji, 730/79, ECLI:EU:C:1980:209).
Article 5
UL C 262, 19.7.2016, str. 1.
The aid that follows from the ceiling on the calculation base for the tax, set at 25000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009) does not constitute State aid if, at the time it was granted, it met the conditions of an ordinance adopted under Article 2 of Regulation (EC) No 994/98 which applied at the time the aid was granted.
Glej sodbo Sodišča z dne 8. novembra 2001, Adria Wien, C-143/99, ECLI:EU:C:2001:598 (opomba 13), točka 41; sodbo Sodišča z dne 29. aprila 2004, GIL Insurance, C-308/01, ECLI:EU:C:2004:252, točka 68; sodbo Sodišča z dne 3. marca 2015, Heiser, C-172/03, ECLI:EU:C:2005:130, točka 40, in sodbo Sodišča z dne 6. septembra 2006, Portugalska proti Komisiji, C-88/03, ECLI:EU:C:2006:511, točka 54.
Article 6
Glej v tem smislu sodbo Sodišča z dne 6. septembra 2006, Portugalska proti Komisiji, C-88/03, ECLI:EU:C:2006:511 (glej opombo 26).
Denmark shall recover the aid referred to in Article 4 from the beneficiaries.
Glej opombo 23.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Zdaj člen 107(1) PDEU.
Recovery of the aid referred to in Article 4 shall be immediate and effective.
Glej točko 733 Smernic Evropske unije o državni pomoči v kmetijskem in gozdarskem sektorju ter na podeželju za obdobje od 2014 do 2020 (UL C 204, 1.7.2014, str. 1).
Denmark shall ensure that this Decision is implemented within four months following the date of its notification.
Njihova veljavnost je bila podaljšana do 30. junija 2014 s Sporočilom Komisije z dne 20. novembra 2013 (UL C 339, 20.11.2013, str. 1).
Article 8
Direktiva Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (UL L 283, 31.10.2003, str. 51).
Within two months following notification of this Decision, Denmark shall submit the following information:
UL C 244, 1.10.2004, str. 2.
the list of beneficiaries that have received the aid referred to in Article 4 and the total amount of aid received by each of them;
Uredba Komisije (ES) št. 800/2008 z dne 6. avgusta 2008 o razglasitvi nekaterih vrst pomoči za združljive s skupnim trgom z uporabo členov 87 in 88 Pogodbe (Uredba o splošnih skupinskih izjemah) (UL L 214, 9.8.2008, str. 3).
the total amount (capital and interest) to be recovered from each beneficiary that received aid which cannot be covered by the de minimis rule;
Uredba Komisije (ES) št. 1857/2006 z dne 15. decembra 2006 o uporabi členov 87 in 88 Pogodbe pri državni pomoči za majhna in srednje velika podjetja, ki se ukvarjajo s proizvodnjo kmetijskih proizvodov, in o spremembi Uredbe (ES) št. 70/2001 (UL L 358, 16.12.2006, str. 3).
a detailed description of the measures already taken and planned to comply with this Decision;
Znesek pomoči je bil omejen na 15000 EUR na podjetje.
documents demonstrating that the beneficiary has been ordered to repay the aid.
Sodba z dne 10. junija 1993, Komisija proti Grčiji, C-183/91, ECLI:EU:C:1993:233, točka 16.
Denmark shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 4 has been completed.
Sodba z dne 4. aprila 1995, Komisija proti Italiji, C-348/93, ECLI:EU:C:1995:95, točka 27.
At the Commission's request, it shall immediately submit information on the measures already adopted and planned for the purpose of complying with this Decision.
Sodba z dne 22. aprila 2016 v združenih zadevah T-50/06 RENV II in T-69/06 RENV II, ECLI:EU:T:2016:227, točka 230.
It shall also provide detailed information concerning the amounts of aid and interest already recovered from the beneficiaries.
UL C 272, 15.11.2007, str. 4.
Article 9
Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (EU) 2015/1589 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 140, 30.4.2004, str. 1).
This Decision is addressed to the Kingdom of Denmark.
Uredba Sveta (ES) št. 994/98 z dne 7. maja 1998 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije za določene vrste horizontalne državne pomoči (UL L 142, 14.5.1998, str. 1).
Done at Brussels, 16 October 2017.
Po prejetju zgoraj navedenih informacij sta bila 3. oktobra in 10. novembra 2011 organizirana tehnična sestanka med danskimi organi in službami Komisije.
For the Commission
Po sestanku 10. novembra 2011 so danski organi Komisiji predložili nove dodatne informacije.
Member of the Commission
Navajajo, da ker se pristojbina izračuna na podlagi količine vode, ki jo je teoretično dovoljeno načrpati na podlagi dovoljenja, bi morala podjetja plačati le približno 81 EUR leta 2009, 84 EUR leta 2010 in 83 EUR leta 2011.
With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108, respectively, of the Treaty on the Functioning of the European Union (‘TFEU’).
Ker se je poleg tega velika večina izdanih dovoljenj za črpanje nanašala zgolj na povprečno količino 1000 m3 na leto, je znesek oprostitve znašal samo 40 EUR za celotno obdobje.
The two sets of provisions are, in substance, identical.
Kar zadeva merilo iz točke 158(b) okoljskih smernic (v skladu s katerim mora okoljska dajatev brez znižanja privesti do precejšnjega povišanja proizvodnih stroškov za vsak sektor ali kategorijo posameznih upravičencev), danski organi pojasnjujejo, da so po oceni danske davčne uprave podjetja iz primarnega sektorja v obdobju 2009–2010 plačala skupno 26 milijonov DKK na leto iz naslova pristojbine iz člena 24b prečiščenega besedila zakona in da bi morala plačati približno 138 milijonov DKK na leto, če bi bila zavezana plačilu enake pristojbine kot lastniki splošnih sistemov za oskrbo z vodo, s čimer bi se stroški v sektorju povišali za 430 %.
For the purposes of this Decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88, respectively, of the EC Treaty where appropriate.
Na ravni proizvodnih stroškov v pravem pomenu besede danski organi navajajo s številkami ponazorjen primer, ki kaže, da je dodatne stroške na hektar mogoče oceniti na 347 DKK, kar pomeni povišanje proizvodnih stroškov za od 4,3 % do 7,7 %, odvisno od kulture, ki se goji (ta izračun temelji na predpostavki kmetijskega gospodarstva, ki obdeluje 100 hektarov, ima dovoljenje za črpanje 1200 m3 na hektar in plačuje pristojbino v višini 0,31 DKK na hektar, kar bi v primeru polnega plačila pristojbine privedlo do skupnih stroškov v višini 37200 DKK – 100 × 1200 × 0,31 – tj. dodatnih stroškov v višini 34700 DKK ali 347 DKK na hektar, ker bi kmetijsko gospodarstvo moralo plačati pristojbino v višini 2500 DKK na podlagi člena 24b prečiščenega besedila zakona, z zgornjo mejo 25000 m3).
The TFEU also introduced certain changes in terminology, such as the replacement of ‘Community’ by ‘Union’, ‘common market’ by ‘internal market’ and ‘Court of First Instance’ by ‘General Court’.
Danski organi v zvezi s temi številkami poudarjajo, da so posamično pod pragom pomoči de minimis v višini 200000 EUR, ki se lahko dodeli v sektorju predelave kmetijskih proizvodov.
The terminology of the TFEU will be used throughout this Decision.
Priznavajo, da ni nemogoče, da nekatera podjetja presegajo ta prag, če se upoštevajo vse druge pomoči de minimis, dodeljene v treh poslovnih letih, vendar navajajo, da bi morala Komisija v takih primerih upoštevati zneske pomoči, ki se lahko štejejo za združljive z notranjim trgom na podlagi določb začasnega okvira za krizno pomoč.