natgillin/translations-raw huggingface dataset:
Informing the Authority of the technical and legal difficulties involved in implementing a recovery decision does however not relieve EFTA States from the duty to take all necessary steps possible to recover the aid from the undertaking in question and to propose to the Authority any suitable arrangements for implementing the decision [39].
Vendar obvestitev Nadzornega organa o tehničnih in pravnih težavah pri izvajanju odločbe o vračilu države Efte ne razbremenjuje odgovornosti, da sprejme vse možne ukrepe za vračilo pomoči od zadevnega podjetja ter da Nadzorni organ predlaga kakršen koli primeren dogovor za izvajanje odločbe [39].
IMPLEMENTING RECOVERY POLICY
IZVAJANJE POLITIKE VRAČIL
Both the Authority and the EFTA States have an essential role to play in the implementation of recovery decisions and may contribute to an effective enforcement of recovery policy.
Nadzorni organ in države Efte imajo bistveno vlogo pri izvajanju odločb o vračilu in lahko pripomorejo k učinkovitemu izvajanju politike vračil.
The role of the Authority
Vloga Nadzornega organa
The Authority’s recovery decision imposes a recovery obligation upon the EFTA State concerned.
Odločba Nadzornega organa o vračilu zadevni državi Efte nalaga obveznost vračila.
It requires the EFTA State concerned to recover a certain amount of aid from a beneficiary or a number of beneficiaries within a given time frame.
Od zadevne države Efte zahteva dosego vračila določenega zneska od upravičenca ali več v danem roku.
Experience shows that the speed with which a recovery decision is executed is affected by the degree of precision or the completeness of that decision.
Izkušnje kažejo, da na hitrost izvedbe odločbe o vračilu vpliva stopnja natančnosti in popolnost odločbe.
The Authority will therefore continue its efforts to ensure that recovery decisions provide a clear indication of the amount(s) of aid to be recovered, the undertaking(s) liable to recovery and the deadline within which the recovery should be completed.
Nadzorni organ si bo torej še naprej prizadeval, da odločbe o vračilu zagotavljajo jasno navedbo zneskov pomoči, ki jih je treba vrniti, podjetij, na katero se vračilo nanaša, in roka za zaključek vračila.
Identification of the undertakings from whom the aid must be recovered
Identifikacija podjetij, od katerih je treba zahtevati vračilo pomoči
The unlawful and incompatible aid must be recovered from the undertakings that actually benefited from it [40].
Vračilo nezakonite in nezdružljive pomoči je treba zahtevati od podjetij, ki so bila do nje dejansko upravičena [40].
The Authority will continue its present practice of identifying in its recovery decisions, where possible, the identity of the undertaking(s) from whom the aid must be recovered.
Nadzorni organ bo, ko je mogoče, v svojih odločbah o vračilu še naprej poskrbel za identifikacijo podjetij, od katerih je treba doseči vračilo.
If, at the stage of the implementation, it appears that the aid was transferred to other entities, the EFTA State may have to extend recovery to encompass all effective beneficiaries to ensure that the recovery obligation is not circumvented.
Če se na tej stopnji izvajanja izkaže, da je bila pomoč prenesena na druge subjekte, se lahko zgodi, da mora država Efte razširiti vračilo, da tako zajame vse dejanske upravičence in zagotovi, da ni bilo izogiba obveznosti vračila.
The ECJ has given some guidance on the conditions under which the recovery obligation must be extended to companies other than the original beneficiary of the unlawful and incompatible aid.
SES je dalo smernice glede pogojev, v skladu s katerimi je treba obveznost vračila razširiti na druge družbe poleg izvornega upravičenca nezakonite in nezdružljive pomoči.
According to the ECJ, a transfer of the undue advantage may occur when the assets of the original aid beneficiary are transferred to a third party at a price that is lower than their market value, sometimes to a successor company set up in order to circumvent the recovery order [41].
Po mnenju SES se prenos neupravičene prednosti lahko zgodi, ko so sredstva izvornega upravičenca pomoči prenesena na tretjo stranko po ceni, ki je nižja od tržne vrednosti, pri čemer je to včasih družba naslednica, ustanovljena zaradi izogibanja zahtevi po vračilu [41].
In line with that case law, it will be for the Authority to prove that assets have been sold at a price that is lower than their market value, especially to a successor company set up to circumvent the recovery order, in which case the recovery order can be extended to that third party.
Nadzorni organ bo moral v skladu s sodno prakso SES dokazati, da so bila sredstva prodana po ceni, ki je nižja od tržne vrednosti, zlasti družbi, ustanovljeni zaradi izogibanja zahtevi po vračilu, meni, zato se lahko zahteva po vračilu razširi na zadevno tretjo osebo.
Typical cases of circumvention are cases where the transfer does not reflect any economic logic other than the invalidation of the recovery order [42].
Tipični primeri izogibanja so primeri, v katerih prenos ne odseva nobene druge gospodarske logike kot razveljavitev zahteve po vračilu [42].
As regards transfer of shares of a company that has to reimburse an illegal and incompatible aid (share deals), the ECJ held [43] that the sale of shares in such a company to a third party does not affect the obligation of the beneficiary to reimburse such aid [44].
Kar zadeva prenos delnic družbe, ki mora povrniti nezakonito in nezdružljivo pomoč (delniško poslovanje), je SES menilo [43], da prodaja delnic tretji stranki v taki družbi ne vpliva na obveznost upravičenca, da povrne tako pomoč [44].
When it can be established that the buyer of the shares paid the prevailing market price for the shares of that company, it cannot be regarded as having benefited from an advantage that could constitute a state aid [45].
Ko je mogoče ugotoviti, da je za delnice tega podjetja kupec delnic plačal prevladujočo tržno ceno, ga ni mogoče obravnavati, kot da je imel korist od prednosti, ki lahko pomeni državno pomoč [45].
When it adopts a recovery decision regarding aid schemes, the Authority is normally not in a position to identify, in the decision itself, all the undertakings that have received unlawful and incompatible aid.
Ko sprejme odločbo o vračilu v zvezi s shemami pomoči, Nadzorni organ običajno v sami odločbi ne more identificirati vseh podjetij, ki so prejela nezakonito in nezdružljivo pomoč.
This will have to be done at the start of the implementation process by the EFTA State concerned, which will have to look at the individual situation of each undertaking concerned [46].
To bo morala zadevna državna Efte storiti na začetku procesa izvajanja, pri čemer bo morala proučiti posamezno situacijo vseh zadevnih podjetij [46].
Determination of the amount to be recovered
Določitev zneska vračila
The purpose of recovery is achieved ‘once the aid in question, together where appropriate with default interest, has been repaid by the recipient or, in other words, by the undertakings which actually benefited from it.
Namen vračila je dosežen, „ko je upravičenec ali, drugače povedano, podjetje, ki je bilo do pomoči dejansko upravičeno, povrnilo zadevno pomoč, po potrebi skupaj z zamudnimi obrestmi.
By repaying the aid, the recipient forfeits the advantage which it had enjoyed over its competitors on the market, and the situation prior to payment of the aid is restored’ [47].
S povračilom pomoči se upravičenec odpove prednosti, ki jo je užival pred konkurenti na trgu, ter so obnovljene razmere, ki so obstajale pred dodelitvijo pomoči“ [47].
As it has done in the past, the Authority will clearly identify the unlawful and incompatible aid measures that are subject to recovery in its recovery decisions.
Nadzorni organ bo tako kot v preteklosti v svojih odločbah jasno identificiral ukrepe nezakonite in nezdružljive pomoči, ki so predmet vračila.
When it has the necessary data at its disposal, the Authority will also endeavour to quantify the precise amount of aid to be recovered.
Ko bo Nadzorni organ imel vse potrebne podatke, si bo tudi prizadeval količinsko opredeliti točen znesek pomoči, ki ga je treba vrniti.
It is clear, though, that the Authority cannot and is legally not required to fix the exact amount to be recovered.
Vendar je jasno, da Nadzorni organ ne more in tudi pravno ni zavezana določiti natančen znesek, ki ga je treba vrniti.
It is sufficient for the Authority’s decision to include information enabling the EFTA State to determine the amount, without too much difficulty [48].
Dovolj je, da odločba Nadzornega organa vključuje informacije, ki državi Efte omogočajo določitev zneska brez pretiranih težav [48].
In the case of an unlawful and incompatible aid scheme, the Authority is not able to quantify the amount of incompatible aid to be recovered from each beneficiary.
V primeru nezakonite in nezdružljive sheme pomoči Nadzorni organ ne more količinsko opredeliti zneska nezdružljive pomoči, ki jo mora vsak upravičenec vrniti.
This would require a detailed analysis by the EFTA State of the aid granted in each individual case on the basis of the scheme in question.
Za to bi morala država Efte pripraviti natančno analizo pomoči, dodeljene v vsakem posameznem primeru na podlagi zadevne sheme.
The Authority therefore indicates in its decision that EFTA States will have to recover all aid, unless it has been granted to a specific project, which, at the time of granting, fulfilled all conditions of the block exemption regulations or in an aid scheme approved by the Authority.
Nadzorni organ zato v svoji odločbi navede, da bo morala država Efte doseči vračilo vse pomoči, razen če ni bila dodeljena za poseben projekt, ki je ob času dodelitve izpolnjeval vse pogoje iz uredb o skupinski izjemi, ali v shemi pomoči, ki jo je Nadzorni organ odobril.
According to Article 14(2) in Part II of Protocol 3, the aid to be recovered pursuant to a recovery decision shall include interest at an appropriate level to be fixed by the Authority.
V skladu s členom 14(2) dela II Protokola 3 mora pomoč, ki jo je treba vrniti na podlagi odločbe o vračilu, vključevati obresti na primerni stopnji, ki jo določi Nadzorni organ.
Interest shall be payable from the time the unlawful aid was at the disposal of the beneficiary until the date of its recovery [49].
Obresti se plačajo od datuma, ko je bila nezakonita pomoč na razpolago upravičencu, do datuma vračila [49].
Decision No 195/04/COL establishes that the interest rate shall be applied on a compound basis until the date of the recovery of the aid [50].
Odločba št. 195/04/COL določa, da se do datuma vračila pomoči obrestna mera izračuna na podlagi obrestnoobrestnega računa [50].
Timetable for the implementation of the decision
Časovni načrt za izvedbo odločbe
In the past, the Commission’s recovery decisions specified a single time-limit of two months, within which the Member State concerned was required to communicate to the Commission the measures it had taken to comply with a given decision.
V preteklosti so odločbe Komisije o vračilu natančno določale enotni rok dveh mesecev, znotraj katerega se je od zadevne države članice zahtevalo, da Komisijo obvesti o sprejetih ukrepih za izpolnjevanje dane odločbe.
The ECJ acknowledged that this deadline is to be regarded as the deadline for the execution of the decision itself [51].
SES je priznalo, da je ta rok pomenil tudi rok za izvedbo same odločbe [51].
The ECJ further concluded that contacts and negotiations between the Commission and the Member State, in the context of the execution of the Commission’s decision, could not relieve the Member State from the duty to take all necessary measures to execute the decision within the prescribed time-limit [52].
SES je poleg tega zaključilo, da stiki in dogovori med Komisijo in državo članico v zvezi z izvedbo odločbe Komisije države članice ne morejo razbremeniti obveznosti, da sprejme vse potrebne ukrepe za izvedbo odločbe v predpisanem roku [52].
The Authority recognises that the two month deadline for the execution of its decisions is too short in the majority of cases.
Nadzorni organ priznava, da je dvomesečni rok za izvedbo njegovih odločb v večini primerov prekratek.
Therefore, the deadline will be prolonged to four months for the execution of recovery decisions.
Zato se bo rok za izvedbo odločb o vračilu podaljšal na štiri mesece.
From now on, the Authority will specify two time-limits in its decisions:
Odslej bo Nadzorni organ v svojih odločbah natančno določil dva roka:
a first time-limit of two months following the entry into force of the decision, within which the EFTA State must inform the Authority of the measures planned or taken;
prvi rok dveh mesecev po začetku veljavnosti odločbe, v katerem mora država Efte obvestiti Nadzorni organ o načrtovanih ali sprejetih ukrepih;
a second time-limit of four months following the entry into force of the decision, within which the Authority’s decision must have been executed.
drugi rok štirih mesecev po začetku veljavnosti odločbe, v katerem mora biti odločba Nadzornega organa izvedena.
If an EFTA State encounters serious difficulties preventing it from respecting either one of these deadlines, it must inform the Authority of these difficulties, providing an appropriate justification.
Če ima država Efte resne težave, ki ji onemogočajo, da bi spoštovala katerega koli od teh rokov, mora Nadzorni organ obvestiti o teh težavah, pri čemer navede primerno utemeljitev.
The Authority may then prolong the deadline in accordance with the principle of loyal cooperation [53].
Nadzorni organ lahko po tem podaljša rok v skladu z načelom lojalnega sodelovanja [53].
The role of the EFTA States: implementing the recovery decisions
Vloga držav Efte: izvajanje odločb o vračilu
Who is responsible for the implementation of the recovery decision?
Kdo je odgovoren za izvedbo odločbe o vračilu?
The EFTA State is responsible for the implementation of the recovery decision.
Za izvedbo odločbe o vračilu je odgovorna država Efte.
Article 14(1) in Part II of Protocol 3 provides that the EFTA State concerned is to take all necessary measures to recover the aid from the beneficiary.
Člen 14(1) dela II Protokola 3 določa, da mora zadevna država Efte sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč.
In this context, it is important to keep in mind that the ECJ has recalled on several occasions that a Commission decision addressed to a Member State is binding on all the organs of that State, including the courts of that State [54].
V zvezi s tem je pomembno upoštevati, da je SES večkrat opozorilo, da je odločba Komisije, naslovljena na državo članico, zavezujoča za vse organe zadevne države, vključno s sodišči zadevne države [54].
This implies that each organ of the EFTA State involved in the implementation of a recovery decision must take all necessary measures to secure the immediate and effective application of such a decision.
To pomeni, da mora vsak organ države Efte, vključen v izvedbo odločbe, sprejeti vse potrebne ukrepe za takojšnjo in učinkovito izvedbo te odločbe.
EEA law does not prescribe which organ of the EFTA State should be in charge of the practical implementation of a recovery decision.
Zakonodaja EGP ne določa, kateremu organu države Efte je poverjena praktična izvedba določbe o vračilu.
It is for the domestic legal system of each EFTA State to designate the bodies that will be responsible for the implementation of the recovery decision.
Pravni sistem vsake države Efte mora določiti organe, odgovorne za izvedbo odločbe o vračilu.
In general, the choice in the EFTA States has been to appoint one central body (for instance a Ministry) which is in charge of monitoring the recovery process and that is in constant contact with the Authority [55].
Na splošno so države Efte imenovale en centralni organ (na primer ministrstvo), ki je pristojno za spremljanje postopka vračila in v stalnem stiku z Nadzornim organom [55].
Implementation of the recovery obligation
Izvajanje obveznosti vračila
Article 14(3) of Protocol 3 obliges the EFTA States to initiate recovery proceedings without any delay.
Člen 14(3) Protokola 3 obvezuje države Efte, da postopke za vračilo začnejo nemudoma.
As mentioned in section 3.1 above, the recovery decision will specify a time-limit within which the EFTA State is to submit precise information on the measures it has taken and planned to execute the decision.
Kakor je omenjeno v oddelku 3.1, bo odločba o vračilu natančno določila rok, v katerem mora država Efte predložiti natančne informacije o sprejetih in načrtovanih ukrepih za izvedbo odločbe.
In particular, the EFTA State will be required to provide complete information on the identity of the beneficiaries of the unlawful and incompatible aid, the amounts of aid involved and the national procedure applied to obtain recovery.
Od države Efte se bo zlasti zahtevalo, da predloži popolne informacije o identiteti upravičencev nezakonite in nezdružljive pomoči, zadevnih zneskih pomoči in nacionalnem postopku, ki se uporablja za dosego vračila.
In addition, the EFTA State will be required to provide documentation showing that it notified the beneficiary of its obligation to repay the aid.
Poleg tega bo morala država Efte predložiti dokazila, da je upravičenca seznanila z njegovo obveznostjo povračila pomoči.
Identification of the aid beneficiary and the amount to be recovered
Identifikacija upravičenca pomoči in zneska vračila
The recovery decision will not always contain complete information on the identity of the beneficiaries, nor on the amounts of aid to be recovered.
Odločba o vračilu ne bo vedno vsebovala popolnih informacij o identiteti upravičencev niti o zneskih pomoči, ki jih je treba vrniti.
In such cases, the EFTA State must identify without any delay the undertakings concerned by the decision and quantify the precise amount of aid to be recovered from each of them.
V teh primerih mora država Efte nemudoma identificirati podjetja, na katera se odločba nanaša, in količinsko opredeliti natančen znesek pomoči, ki ga mora vsako od njih vrniti.
In the case of an unlawful and incompatible aid scheme, the EFTA State will be required to carry out a detailed analysis of each individual aid granted on the basis of the scheme in question.
V primeru nezakonite in nezdružljive sheme pomoči bo morala država Efte pripraviti natančno analizo vsake posamezne pomoči, dodeljene na podlagi zadevne sheme.
To quantify the precise amount of aid to be recovered from each individual beneficiary under the scheme, it will need to determine the extent to which the aid has been granted to a specific project, which, at the time of granting, fulfilled all conditions of the block exemption regulations or in an aid scheme approved by the Authority.
Za določitev točnega zneska pomoči, za katerega je treba doseči vračilo od vsakega posameznega upravičenca v okviru sheme, bo morala določiti obseg pomoči, dodeljene za določen projekt, ki je ob času dodelitve izpolnjeval vse pogoje iz uredb o skupinski izjemi, ali iz sheme pomoči, ki jo je Nadzorni organ odobril.
In such cases, the EFTA State may also apply the substantive de minimis criteria applicable at the time of the granting of the unlawful and incompatible aid that is subject to the recovery decision.
V takih primerih lahko država Efte uporabi tudi vsebinska merila de minimis, veljavna ob času dodelitve nezakonite in nezdružljive pomoči, ki je predmet odločbe o vračilu.
National authorities are allowed to take into account the incidence of the tax system in order to determine the amount to be reimbursed.
Za določitev zneska vračila smejo nacionalni organi upoštevati vpliv davčnega sistema.
Where a beneficiary of unlawful and incompatible aid has paid tax on the aid received, the national authorities may, in accordance with their national tax rules, take account of the earlier payment of tax by recovering only the net amount received by the beneficiary [56].
Če je upravičenec nezakonite in nezdružljive pomoči plačal davek na prejeto pomoč, lahko nacionalni organi v skladu z nacionalnimi davčnimi predpisi upoštevajo začetno plačilo davka tako, da zahtevajo vračilo zgolj neto zneska, ki ga je upravičenec prejel [56].
The Authority considers that in such cases, the national authorities will need to ensure that the beneficiary will not be able to enjoy a further tax deduction by claiming that the reimbursement has reduced his taxable income, since this would mean that the net amount of the recovery was lower than the net amount initially received.
V takih primerih morajo po mnenju Nadzornega organa nacionalni organi zagotoviti, da upravičenec ne bo upravičen do dodatne davčne olajšave na podlagi trditve, da so se njegovi obdavčljivi prihodki zaradi povračila zmanjšali, saj bi to pomenilo, da je bil neto znesek vračila nižji od prvotno prejetega neto zneska.
The applicable recovery procedure
Postopek, ki se uporablja za vračilo
EEA law does not prescribe which procedure the EFTA State should apply to execute a recovery decision.
Zakonodaja EGP ne predpisuje postopka, ki ga mora država Efte uporabiti za izvedbo odločbe o vračilu.
However, EFTA States should be aware that the choice and application of a national procedure is subject to the condition that such procedure allows for the immediate and effective execution of the Authority’s decision.
Vendar se morajo države Efte zavedati, da je pogoj za izbiro in izvedbo nacionalnega postopka to, da omogoča takojšnjo in učinkovito izvedbo odločbe Nadzornega organa.
This implies that the authorities responsible should carefully consider the full range of recovery instruments available under national law and select the procedure most likely to secure the immediate execution of the decision.
Posledično morajo zadevni organi pozorno upoštevati celoten razpon sredstev za vračilo, ki so na razpolago v nacionalni zakonodaji, in izbrati postopek, ki lahko najverjetneje zagotovi takojšnjo izvedbo odločbe.
They should use fast-track procedures where possible under national law.
Kadar je to možno po nacionalni zakonodaji, morajo uporabljati pospešene postopke.
According to the principle of equivalence and effectiveness, these procedures must not be less favourable than those governing similar domestic actions, and that they should not render practically impossible or excessively difficult the exercise of rights conferred by EEA law [57].
V skladu z načelom enakovrednosti in učinkovitosti ti postopki ne smejo biti manj ugodni od tistih, ki urejajo podobne nacionalne ukrepe, in zaradi njih uveljavljanje pravic iz zakonodaje EGP [57] ne sme postati praktično nemogoče ali pretirano težavno.
More generally, EFTA States should not be able to place any obstacles in the way of carrying out a recovery decision [58].
V splošnejšem smislu države Efte ne smejo postavljati ovir na poti izvrševanja odločbe o vračilu [58].
Consequently, EFTA State authorities are under an obligation to set aside any provisions of national law, which might impede the immediate execution of the recovery decision [59].
Zato so organi držav Efte zavezani, da odstranijo katero koli določbo nacionalnega prava, ki bi lahko preprečila takojšnjo izvršitev odločbe o vračilu [59].
The notification and enforcement of recovery orders
Priglasitev in izvedba nalogov za vračilo
Once the beneficiary, the amount to be recovered and the applicable procedure have been determined, recovery orders should be sent to the beneficiaries of the unlawful and incompatible aid without delay and within the deadline prescribed by the Authority’s decision.
Po določitvi upravičenca, zneska vračila in postopka, ki se uporablja, je treba naloge za vračilo nemudoma poslati upravičencem nezakonite in nezdružljive pomoči v roku, ki ga predpisuje odločba Nadzornega organa.
The authorities responsible for carrying out the recovery must ensure that these recovery orders are enforced and that recovery is completed within the time-limit specified in the decision.
Organi, pristojni za izvedbo vračila, morajo zagotoviti, da se ti nalogi za vračilo izvedejo in da je vračilo zaključeno v roku, ki je natančno določen v odločbi.