natgillin/translations-raw huggingface dataset:
Following a complaint, the Commission asked the French authorities by fax of 28 November 2011 to provide it with any information necessary for an investigation, under Articles 107 and 108 of the Treaty on the Functioning of the European Union (TFEU), into the tax established by Article 25 of Law No 2005-1720 of 30 December 2005 for the benefit of the national organisation of agriculture and fisheries products (FranceAgriMer) (‘the tax’).
Komisija je po prejemu pritožbe francoske organe s telefaksom z dne 28. novembra 2011 pozvala, naj ji pošljejo vse potrebne informacije za pregled davka, ki je bil s členom 25 zakona št. 2005-1720 z dne 30. decembra 2005 uveden v korist nacionalne organizacije za kmetijske in morske proizvode (France AgriMer) (v nadaljnjem besedilu: davek), v skladu s členoma 107 in 108 Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU).
The French authorities had one month to submit the information in question.
Določen je bil enomesečni rok za posredovanje zadevnih informacij.
By letter of 11 December 2011, France asked the Commission to extend that deadline to 1 February 2012.
Francija je z dopisom z dne 11. decembra 2011 Komisijo prosila za podaljšanje navedenega roka do 1. februarja 2012.
The Commission granted that extension by fax of 12 December 2011.
Komisija je s telefaksom z dne 12. decembra 2011 odobrila podaljšanje roka, kot je bilo zaprošeno.
In an email of 14 February 2012, France sent the Commission the information requested on 28 November 2011.
Francija je z elektronskim sporočilom z dne 14. februarja 2012 Komisiji posredovala informacije, zahtevane 28. novembra 2011.
By fax of 5 March 2012, the Commission informed the French authorities that a case of non-notified aid had been opened under reference number SA.34433 (2012-NN), since the tax had been implemented without the aid having been notified to the Commission pursuant to Article 108(3) TFEU and approved by it.
Komisija je s telefaksom z dne 5. marca 2012 francoske organe obvestila, da je bila pod referenčno številko SA.34433 (2012-NN) odprta zadeva glede nepriglašene pomoči, ker je Francija davek začela uporabljati, ne da bi Komisiji priglasila pomoč v skladu s členom 108(3) PDEU in ne da bi jo ta odobrila.
By fax of 14 June 2012, the Commission informed the French authorities that the scope of the case would be expanded, as an analysis of the information available had shown that a de minimis regulation had not been applied properly, thereby transforming into non-notified aid a measure that, had the de minimis regulation been applied properly, would not have constituted State aid within the meaning of Article 107(1) TFEU.
S telefaksom z dne 14. junija 2012 je Komisija francoske organe obvestila o razširitvi področja navedene zadeve glede pomoči, ker je analiza razpoložljivih informacij pokazala, da se je zaradi nepravilne uporabe uredbe de minimis ukrep, ki ob pravilni uporabi te uredbe ne bi bil državna pomoč v smislu člena 107(1) PDEU, spremenil v nepriglašeno pomoč.
By letter of 4 October 2012, the Commission informed France of its decision of 3 October 2012 to initiate the procedure provided for in Article 108(2) TFEU as regards the application of the tax.
Komisija je z dopisom z dne 4. oktobra 2012 Francijo obvestila o sklepu z dne 3. oktobra 2012, da bo v zvezi z uporabo davka začela postopek na podlagi člena 108(2) PDEU.
It invited the French authorities to submit within one month their comments on the initiation of the procedure.
Komisija je francoske organe pozvala, naj v enem mesecu predložijo pripombe o začetku postopka.
The Commission's decision to initiate the procedure was published in the Official Journal of the European Union.
Sklep Komisije o začetku postopka je bil objavljen v Uradnem listu Evropske unije.
The Commission invited interested parties to submit their comments on the measure.
Komisija je zainteresirane strani pozvala, naj predložijo pripombe o zadevnem ukrepu.
By email of 16 October 2012, France asked the Commission to extend by one month (until 4 December 2012) the deadline for sending France's reply to the initiation of the procedure provided for in Article 108(2) TFEU.
Francija je z elektronskim sporočilom z dne 16. oktobra 2012 Komisijo prosila za enomesečno podaljšanje (do 4. decembra 2012) roka, določenega za odgovor Francije na začetek postopka iz člena 108(2) PDEU.
The Commission granted that extension by fax of 18 October 2012.
Komisija je s telefaksom z dne 18. oktobra 2012 odobrila podaljšanje roka, kot je bilo zaprošeno.
By email of 5 December 2012, France submitted to the Commission its reply to the initiation of the procedure provided for in Article 108(2) TFEU.
Francija je z elektronskim sporočilom z dne 5. decembra 2012 Komisiji poslala odgovor na začetek postopka iz člena 108(2) PDEU.
After examining that reply, the Commission and the French authorities met on 12 December 2012 in order to clarify certain points relating to the case.
Po preučitvi tega odgovora so se službe Komisije in francoski organi sestali 12. decembra 2012, da bi razjasnili nekatere točke v zadevi.
Following that meeting, the Commission requested further information by fax of 15 January 2013.
Po tem sestanku je Komisija s telefaksom z dne 15. januarja 2013 zahtevala dodatne informacije.
By email of 18 February 2013, France sent the Commission a letter with the additional information requested on 15 January 2013.
Francija je z elektronskim sporočilom z dne 18. februarja 2013 Komisiji poslala dopis z dodatnimi informacijami, zahtevanimi 15. januarja 2013.
The French authorities submitted new information on 23 June 2016 in reply to the Commission's request for information of 8 October 2015 and on 20 January 2017 in reply to the Commission's request of 19 October 2016.
Francoski organi so nove informacije poslali 23. junija 2016 v odgovor na zahtevo Komisije z dne 8. oktobra 2015 in 20. januarja 2017 in v odgovor na zahtevo Komisije z dne 19. oktobra 2016.
Article 25 of Law No 2005-1720 of 30 December 2005 (Amending Finance Law for 2005) establishes a tax for the benefit of FranceAgriMer for the purpose of financing its measures in favour of the dairy market.
Člen 25 zakona št. 2005-1720 z dne 30. decembra 2005 (popravek finančnega zakona za leto 2005) določa davek v korist organizacije France AgriMer za financiranje ukrepov, ki jih ta izvaja v korist trga z mlečnimi proizvodi.
Its latest consolidated version dates from 1 January 2012.
Zadnja prečiščena različica je z dne 1. januarja 2012.
The tax is payable by cow's milk producers having an individual reference quantity for direct sales within the meaning of Council Regulation (EC) No 1788/2003, and by milk purchasers.
Davek morajo plačevati proizvajalci kravjega mleka, ki so imetniki individualne referenčne količine za neposredno prodajo v smislu Uredbe Sveta (ES) št. 1788/2003, in tudi odkupovalci mleka.
It is based on:
Davek temelji na:
the quantity of cow's milk delivered by the producer in the form of milk in the 12 months preceding 1 April of each year (‘reference period’) in excess of the reference quantity for milk deliveries during that period notified to the producer by FranceAgriMer (in that case, FranceAgriMer informs each purchaser to whom the producer has delivered milk of the amount of tax due and the milk purchaser pays to FranceAgriMer, within one month of that notification, the revenue from the tax levied on producers delivering milk to it),
količini kravjega mleka, ki jo proizvajalec v obliki mleka odda v dvanajstmesečnem obdobju pred 1. aprilom zadevnega leta (v nadaljnjem besedilu: referenčno obdobje) in ki presega referenčno količino, o kateri je organizacija France AgriMer obvestila tega proizvajalca za oddajo mleka v tem obdobju (v tem primeru organizacija France AgriMer o znesku dolgovanega davka obvesti vsakega odkupovalca, ki mu je proizvajalec oddal mleko, odkupovalec mleka pa v enem mesecu po prejemu tega obvestila organizaciji France AgriMer plača prihodek od davka, ki ga je zaračunal proizvajalcem, ki mu oddajajo mleko);
the quantity of cow's milk sold, transferred or used to make milk products sold or transferred by the producer during the reference period in excess of the reference quantity for direct sales during that period notified to the producer (in that case, FranceAgriMer informs each producer having carried out direct sales of the amount of tax due and the producer pays to FranceAgriMer, within one month of that notification, the revenue from the tax that it is liable to pay).
količini kravjega mleka, ki ga je proizvajalec v referenčnem obdobju prodal, odstopil ali uporabil za izdelavo mlečnih proizvodov in ki presega referenčno količino za neposredno prodajo v tem obdobju, o kateri je tega proizvajalca obvestila organizacija France AgriMer (v tem primeru organizacija France AgriMer o znesku dolgovanega davka obvesti vsakega proizvajalca, ki je izvajal neposredno prodajo, ta pa ji prihodek od davka plača v enem v mesecu po prejemu tega obvestila).
Tax refunds may be cumulative.
Povračila davka se lahko medsebojno seštevajo.
The operative event for the tax is the delivery of milk or the direct sales of milk or milk products during the reference period.
Obdavčljivi dogodek je oddaja mleka ali neposredna prodaja mleka ali mlečnih proizvodov v referenčnem obdobju.
For example, under Article 4 of the Decree of 17 August 2010 on levying a tax on milk purchasers and producers who have exceeded their individual delivery quota for the 2009-2010 marketing year, and within the limits of what is available at national level at the end of the 2009-2010 marketing year, FranceAgriMer reimburses to purchasers part of the tax payable by producers delivering milk to them, according to the following arrangements:
V členu 4 odloka z dne 17. avgusta 2010 o pobiranju davka za odkupovalce in proizvajalce mleka, ki so v tržnem letu 2009/2010 presegli individualno kvoto za oddajo, je na primer določeno, da organizacija France AgriMer v okviru razpoložljivih količin, ugotovljenih na nacionalni ravni ob koncu tržnega leta 2009/2010, povrne odkupovalcem del davka, ki ga dolgujejo proizvajalci, ki jim oddajajo mleko, kot sledi:
all producers receive a refund equivalent to 1 % of their quota,
vsi proizvajalci so upravičeni do povračila v višini 1 % svoje kvote,
producers whose individual quota is equal to or less than 160000 litres also receive a maximum refund of EUR 2866, which corresponds to a quantity of 10000 litres,
proizvajalci, katerih individualna kvota znaša 160000 litrov ali manj, so poleg tega upravičeni do najvišjega povračila 2866 EUR, kar ustreza količini 10000 litrov;
producers whose quota ranges between 160000 and 169000 litres receive an additional refund calculated so as to allow them to reach 171600 litres.
proizvajalci, katerih kvota znaša od 160000 do 169900 litrov, so upravičeni do dodatnega povračila, izračunanega tako, da lahko dosežejo količino 171600 litrov.
If a producer is liable for paying the levy laid down in Article 1(1) of Regulation (EC) No 1788/2003, the tax will not be charged for the quantities in question.
Če mora proizvajalec plačati dajatev iz člena 1(1) Uredbe (ES) št. 1788/2003, se davek od zadevnih količin ne plača.
In accordance with this provision, a levy was established as from 1 April 2004 for 11 consecutive 12-month periods starting on 1 April on quantities of cow's milk and other milk products that are marketed during such a 12-month period and exceed the national reference quantity.
V skladu z navedeno določbo se od 1. aprila 2004 za 11 zaporednih dvanajstmesečnih obdobij, ki se začnejo 1. aprila, uvaja dajatev na količine kravjega mleka in drugih mlečnih proizvodov, ki se tržijo v zadevnem dvanajstmesečnem obdobju in presegajo nacionalno referenčno količino.
The tax rate was set at EUR 28,54 per 100 kilograms of milk for the 2006-2007 marketing year and at EUR 27,83 for the following marketing years.
Višina davka za 100 kg mleka se določi na 28,54 EUR za tržno leto 2006/2007 in na 27,83 EUR za poznejša tržna leta.
The revenue from the tax is used to finance the partial or total cessation of dairy production through special aid for this purpose (ACAL).
Prihodek od davka se uporabi za financiranje popolnega ali delnega prenehanja mlekarske dejavnosti s pomočjo za prenehanje mlekarske dejavnosti.
In practice, the beneficiary receives compensation per litre from FranceAgriMer, which is a public body.
Natančneje, upravičenec od javnega organa France AgriMer prejme nadomestilo na liter mleka.
The other sources of financing for the aid scheme for the cessation of dairy production consist of funds from the system of specific transfers of quotas without land (TSST), the State budget and, possibly, local funds.
Drugi viri financiranja pomoči za prenehanje mlekarske dejavnosti so sredstva iz posebnega sistema prenosa kvot brez prenosa zemljišča, državni proračun in po potrebi sredstva lokalnih skupnosti.
A part of the revenue from the tax has also been used to support dairy companies forced to destroy milk contaminated by polychlorinated biphenyls (PCBs) during the 2007-2008 marketing year.
Del prihodka od davka se je porabil tudi za financiranje mlečnopredelovalnih podjetij, ki so morala v tržnem letu 2007/2008 uničiti mleko, okuženo s polikloriranimi bifenili (v nadaljnjem besedilu: PCB).
According to the French authorities, this financial support was granted under a de minimis scheme pursuant to Commission Regulation (EC) No 1998/2006.
Po navedbah francoskih organov je bila ta finančna podpora dodeljena v okviru sheme pomoči de minimis, ki izhaja iz Uredbe Komisije (ES) št. 1998/2006.
The amount of aid for the cessation of dairy production is calculated as follows:
Znesek pomoči za prenehanje mlekarske dejavnosti se izračuna, kot sledi:
Up to 100000 litres
Gibanje prihodka od davka in njegove porabe v tržnem letu 2010/2011 sta bila takšna:
100001 to 150000 litres
Tržno leto
150001 to 200000 litres
Pobrani davek
Over 200000 litres
Pomoč za prenehanje mlekarske dejavnosti, financirana z davkom
The revenue from the tax and its use varied as follows until the 2010-2011 marketing year:
Pomoč za prenehanje mlekarske dejavnosti, financirana z drugimi davki
Marketing year
Skupaj pomoč za prenehanje mlekarske dejavnosti
Tax levied
Drugi ukrepi, financirani z davkom
Aid for the cessation of dairy production, financed by the tax
2005-2006
Aid for the cessation of dairy production, financed by other taxes
Brez programa pomoči za prenehanje mlekarske dejavnosti
Including the specific transfer of quotas without land
2006-2007
Total aid for the cessation of dairy production
2007-2008
Other activities financed by the tax
2008-2009
2005/2006
2009-2010
No aid scheme for the cessation of dairy production
2010-2011
2006/2007
Skupaj
2007/2008
RAZLOGI ZA ZAČETEK FORMALNEGA POSTOPKA PREISKAVE
2008/2009
Komisija je začela postopek iz člena 108(2) PDEU iz naslednjih razlogov:
2009/2010
zdelo se je, da že samo pobiranje davka vsebuje elemente pomoči v smislu člena 107(1) PDEU, ker je vključevalo povračila, ki se v okviru veljavnega davčnega sistema ne zdijo upravičena; poleg tega se je zdelo, da teh elementov pomoči ni mogoče upravičiti na podlagi pravil o državni pomoči, ki se uporabljajo za kmetijski sektor;
2010/2011
prenehanje mlekarske dejavnosti, ki se financira predvsem z davkom, je lahko delno ali popolno; vendar pa v skladu s pravili o državni pomoči, ki se uporabljajo za kmetijski sektor, pomoč za prenehanje dejavnosti lahko velja za združljivo z notranjim trgom samo v primeru popolnega prenehanja vseh komercialnih kmetijskih dejavnosti;
Total
del davka je bil uporabljen za financiranje uničenja mleka, okuženega s PCB, v okviru sheme de minimis na podlagi Uredbe Komisije (ES) št. 1998/2006; vendar ni jasno, ali v obravnavanem primeru navedena uredba predstavlja primerno pravno podlago za dodelitev pomoči de minimis; poleg tega bi lahko izbira neprimerne pravne podlage privedla do elementa državne pomoči, katere skladnost z notranjim trgom v tej fazi še ni dokazana;
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
pobiranje davka in pomoč za prenehanje dejavnosti bi lahko bila neskladna s skupno ureditvijo trga v sektorju mleka ali bi povzročila motnje v njegovem delovanju; pravila o državni pomoči za kmetijstvo pa določajo, da ukrep s takimi značilnostmi ne more veljati za skladnega z notranjim trgom.
The Commission decided to initiate the procedure provided for under Article 108(2) TFEU for the following reasons:
PRIPOMBE FRANCOSKIH ORGANOV GLEDE ZAČETKA FORMALNEGA POSTOPKA
it appeared that the very levying of the tax involved State aid within the meaning of Article 107(1) TFEU, because it included refunds that did not seem to be justified by the logic of the tax system in place; furthermore, those aid elements did not seem justifiable in the light of the State aid rules applied in the agricultural sector,
Francoski organi so v dopisu, poslanem po elektronski pošti dne 5. decembra 2012, najprej poudarili, da v pravu Unije o skupni ureditvi trga obstaja pravna podlaga za pomoč za prenehanje mlekarske dejavnosti.
the cessation of dairy production, financed, in particular, by the tax, could be partial or total; however, under the State aid rules applied in the agricultural sector, aid for the cessation of an activity may be declared compatible with the internal market only if all commercial farming activities are discontinued,
Ta pravna podlaga, ki jo predstavlja člen 75(1)(a) Uredbe Sveta (ES) št. 1234/2007, državam članicam omogoča, da v enem ali več letnih obrokih dodelijo nadomestilo proizvajalcem, ki se zavežejo, da bodo nepreklicno v celoti ali delno opustili proizvodnjo mleka, in tako sproščene individualne referenčne količine dajo v nacionalne rezerve.
a part of the tax has been used to finance the destruction of milk contaminated by PCBs under a de minimis scheme based on Regulation (EC) No 1998/2006; however, it is not certain whether that Regulation was the appropriate legal basis for granting de minimis aid in this particular case, besides, choosing an inappropriate legal basis might give rise to State aid whose compatibility with the internal market has not yet been demonstrated,
Francoski organi menijo, da se ta člen uporablja neodvisno od drugih določb o upravljanju mlečnih kvot in uporabi morebitne dajatve v primeru presežene kvote.
the levying of the tax and aid for the cessation of activities might be incompatible with the common organisation of the market in milk or disrupt its operation; the State aid rules concerning agriculture specify that a measure having such characteristics cannot be declared compatible with the internal market.
Francoski organi se sklicujejo na stališče Komisije, da financiranje prenehanja mlekarske dejavnosti na prvi pogled ustreza opredelitvi državne pomoči, pri čemer nato poudarijo, da predpisi Unije pred letom 2007 in zlasti Uredba (ES) št. 1788/2003 ne vsebujejo nobene izrecne navedbe v zvezi z obveznostjo priglasitve pomoči v zvezi s proizvodi iz sektorja mleka in mlečnih proizvodov.
THE FRENCH AUTHORITIES' COMMENTS ON THE INITIATION OF THE FORMAL PROCEDURE
Navajajo, da je bil ta položaj pojasnjen s členom 180 Uredbe (ES) št. 1234/2007, ki izrecno določa postopek priglasitve za shemo pomoči za prenehanje mlekarske dejavnosti, in da so v dobri veri menili, da s tem, ko so Komisiji na podlagi vprašalnikov redno pošiljali informacije o sistemu nadomestil, upoštevajo predpise Unije.
In their letter sent by email of 5 December 2012, the French authorities emphasise first of all that there is a legal basis for aid for the cessation of dairy production in Union legislation on the common organisation of the market.
Menijo, da je Komisija vsekakor vedela za obstoj pomoči za prenehanje mlekarske dejavnosti, ker je Francijo o njih spraševala pri pregledu ukrepa pomoči za prostovoljno zmanjšanje mlekarske dejavnosti v Bretanji (pomoč št. 290/2007 – ARVAL).
That legal basis, provided by Article 75(1)(a) of Council Regulation (EC) No 1234/2007, allows Member States to grant compensation in one or more annual instalments to producers who undertake to abandon permanently all or part of their milk production and to place the individual reference quantities thus released in the national reserve.
Svojo trditev zaključijo z zavezo, da bodo v prihodnje sistem priglasili (kar je bilo tudi storjeno, glej uvodno izjavo 53).
According to the French authorities, that Article applies independently of other provisions on the management of milk quotas and on the imposition of a possible levy in the case of overrun quotas.
Francoski organi glede vprašanja združljivosti pomoči za prenehanje mlekarske dejavnosti z notranjim trgom, zlasti ugotovitve Komisije, da se sistem ne zdi v skladu s točko 88 Smernic Skupnosti o državni pomoči v kmetijskem in gozdarskem sektorju 2007–2013 (v nadaljnjem besedilu: Smernice 2007–2013), poudarjajo, da spada shema pomoči za prenehanje mlekarske dejavnosti v okvir člena 75 Uredbe (ES) št. 1234/2007 in da bi morala Komisija pri analizi to upoštevati.
The French authorities, referring to the Commission's position whereby financing the cessation of dairy production corresponds prima facie to the definition of State aid, go on to underline that Union legislation prior to 2007, and in particular Regulation (EC) No 1788/2003, contained no express reference to the obligation to notify aid concerning products in the milk and milk products sector.
Poleg tega navajajo, da se le del evidenc, ki so jih proizvajalci predložili v zvezi z vlogami za pomoč za prenehanje mlekarske dejavnosti, nanaša na prenehanje te dejavnosti zaradi upokojitve (približno 10 % vseh upravičenih proizvajalcev); pri teh evidencah so bili upoštevani pogoji popolnega, trajnega in dokončnega prenehanja vseh komercialnih kmetijskih dejavnosti.
They point out that the situation was clarified by Article 180 of Regulation (EC) No 1234/2007, which explicitly subjects aid for the cessation of dairy production to the notification procedure, and that they honestly believed they had complied with Union legislation by regularly submitting information on the compensation system to the Commission via questionnaires.
Organi menijo, da je pri drugih proizvajalcih shema pomoči za prenehanje mlekarske dejavnosti združljiva z notranjim trgom ob upoštevanju točk 143 in 144 Smernic 2007–2013, ki se nanašata na pomoč za zaprtje zmogljivosti za proizvodnjo, predelavo in trženje kmetijskih proizvodov.
In any case, according to the French authorities, the Commission knew of the existence of aid for the cessation of dairy production, since it had questioned France about the measure when investigating aid for voluntary dairy production cutbacks in Brittany (aid measure N 290/2007 — ARVAL).
Francoski organi v zvezi s točkama 143 in 144 Smernic 2007–2013 opozarjajo, da je zmogljivost v sektorju mleka presežna, na kar je opozorjeno v uvodni izjavi 30 Uredbe (ES) št. 1234/2007, in poudarjajo, da je v skladu z navedeno uredbo prenehanje mlekarske dejavnosti lahko delno ali popolno.
The authorities conclude their argument by undertaking to notify the Commission of the system in future (as has been done, see recital 53).
Poleg tega menijo, da shema pomoči za prenehanje mlekarske dejavnosti izpolnjuje zahtevo, da upravičenec do pomoči zagotovi protistoritev.
As regards the compatibility of aid for the cessation of dairy production with the internal market and, in particular, the Commission's observation that the scheme does not seem to comply with point 88 of the Community Guidelines for State aid in the agriculture and forestry sector 2007 to 2013 (the ‘2007-2013 Guidelines’), the French authorities argue that the aid scheme for the cessation of dairy production falls under Article 75 of Regulation (EC) No 1234/2007 and that the Commission should take this into account in its analysis.
Ta je konkretizirana z mehanizmom prenosa kvot brez prenosa zemljišča, uvedenim leta 2006 na podlagi člena 18(1)(b) Uredbe (ES) št. 1788/2003.