natgillin/translations-raw huggingface dataset:
As part of the agreement reached, the Commission undertook to contribute to the objective of tackling harmful tax competition by implementing a notice [61] on the application of the State aid rules to measures relating to direct business taxation, and committed itself ‘to the strict application of the aid rules concerned’.
Komisija se je v okviru sprejetega dogovora zavezala, da bo prispevala k cilju preprečevanja škodljive davčne konkurence z izvajanjem obvestila [61] o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka, in da bo „strogo izvajala zadevna pravila o pomoči“.
When published in December 1998, the notice stated that ‘According to well-established practice and case-law [62], a tax measure whose main effect is to promote one or more sectors of activity constitutes aid.’ [63] The Commission, therefore, committed itself to the stricter application of rules which already existed [64].
Ko je bilo obvestilo decembra 1998 objavljeno, je določalo, da „po načelih ustaljene sodne prakse [62] davčni ukrep, katerega glavni cilj je spodbujati enega ali več sektorjev dejavnosti, predstavlja pomoč“ [63]. Komisija se je tako zavezala strožjemu izvajanju pravil, ki so že obstajala [64].
The principles only apply, however, in exceptional circumstances and an undertaking cannot normally entertain legitimate expectations that aid is lawful unless it has been granted in accordance with the procedure for notifying the aid to the Authority (or the European Commission as the case may be [66]).
Vendar pa ti načeli veljata samo v izjemnih primerih in podjetje običajno ne more ustvariti legitimnega pričakovanja, da je pomoč zakonita, razen če je bila dodeljena v skladu s postopkom za priglasitev pomoči Nadzornemu organu (ali Evropski komisiji, odvisno od posameznega primera [66]).
This is a principle recently reaffirmed by the Court of Justice as follows: ‘In a situation such as that in the main proceedings, the existence of an exceptional circumstance also cannot be upheld in the light of the principle of legal certainty, since the Court has already held, essentially, that, so long as the Commission has not taken a decision approving aid, … the recipient cannot be certain as to the lawfulness of the aid, with the result that neither the principle of the protection of legitimate expectations nor that of legal certainty can be relied upon.’ [67].In principle, the case-law of the Court of Justice has stated that a legitimate expectation that aid is lawful cannot be invoked unless that aid has been granted in compliance with the procedure laid down in Article 1(3) in Part I of Protocol 3 [68], remarking that a diligent business man should normally be able to determine whether that procedure has been followed [69].Notwithstanding this the Court has also accepted that in exceptional circumstances a recipient of aid which is granted unlawfully because it was not notified may rely on legitimate expectations that the aid was lawful in order to oppose its repayment [70].
To načelo je nedavno vnovič potrdilo Sodišče: „V položaju, kakršen je ta v postopku v glavni stvari, obstoj izjemne okoliščine prav tako ne more biti sprejet glede na načelo pravne varnosti, saj je Sodišče v bistvu že odločilo, da če Komisija dolgo časa ne sprejme odločbe o odobritvi pomoči, [..]. prejemnik ne more biti prepričan o zakonitosti pomoči.“ [67].S sodno prakso Sodišča je načelno določeno, da se ni mogoče sklicevati na legitimno pričakovanje, da je pomoč zakonita, razen če je bila pomoč dodeljena v skladu s postopkom iz člena 1(3) dela I Protokola 3 [68], pri čemer je dodano, da bi vesten poslovnež običajno moral biti sposoben ugotoviti, ali je bil ta postopek upoštevan [69].Ne glede na to se je Sodišče strinjalo tudi, da se v izjemnih okoliščinah prejemnik pomoči, ki je bila dodeljena nezakonito, ker ni bila priglašena, pri nasprotovanju njenemu vračilu lahko sklicuje na legitimna pričakovanja, da je bila pomoč zakonita [70].
The Court of Justice has held that an entity may rely on the principle of the protection of legitimate expectations where a Community authority has caused it to entertain expectations which are justified [71].
Sodišče je razsodilo, da se subjekt lahko sklicuje na načelo zaščite legitimnih pričakovanj, kadar je zaradi organa Skupnosti ustvaril pričakovanja, ki so utemeljena [71].
This means in this context that a State or beneficiary must have relied on the previous actions of the Authority in, for example, approving the same or a similar aid measure.
To v tem okviru pomeni, da se je država ali upravičenec moral zanašati na predhodne ukrepe Nadzornega organa, na primer pri odobritvi enakega ali podobnega ukrepa pomoči.
Captive insurance companies in Liechtenstein may, therefore, have been entitled to expect that taxation of the intra-group service they provide (insurance) could be taxed differently without this involving State aid. Further, the Authority is of the view that in the wider EEA context, it is possible that beneficiaries in the EFTA States could have relied on the actions of the European Commission or on the case-law of the Court of Justice.
Nadzorni organ poleg tega meni, da je v širšem okviru EGP mogoče, da so se upravičenci v državah Efte zanašali na ukrepe Evropske komisije ali na sodno prakso Sodišča Evropskih skupnosti.
Business insurance sector inquiry — Inquiry into the European business insurance sector pursuant to Article 17 of Regulation (EC) No 1/2003 — Interim report January 2007.
Preiskava sektorja poslovnih zavarovanj – Preiskava evropskega sektorja poslovnih zavarovanj v skladu s členom 17 Uredbe št. 1/2003 – vmesno poročilo, januar 2007.
Available under: http://ec.europa.eu/competition/sectors/financial_services/inquiries/interim_report_24012007.pdf
Na voljo na naslovu: http://ec.europa.eu/competition/sectors/financial_services/inquiries/interim_report_24012007.pdf.
Reference is made to the FSA report which stated that: ‘Evidence from interviews with clients made clear that the use of captives and alternative risk transfer products was limited to large corporate customers. Self-insurance was also more common among large corporate customers although around 33 % of firms in the GBP 20 million to GBP 100 million range use self-insurance to cover some risks’, and ‘Competitive discipline on intermediation from alternatives to insurance such as self-insurance, captive insurance companies and alternative risk transfer products is limited to large companies.’ The Authority also considers it significant that the Commission’s Report on the business insurance market found that there were only approximately 5200 captive insurance companies in existence worldwide in 2005.
Navaja se poročilo FSA, v katerem je navedeno: „Dokazi iz pogovorov s strankami so jasno pokazali, da je uporaba lastnih zavarovalnic in produktov za alternativne metode prenosa tveganja omejena na stranke, ki so velike družbe. Tudi samozavarovanje je bilo bolj običajno med velikimi družbami, čeprav približno 33 % družb, vrednih od 20 milijonov GBP do 100 milijonov GBP, uporablja samozavarovanje za pokritje nekaterih tveganj,“ in „Konkurenčni pritisk pri posredovanju drugih možnosti namesto zavarovanja, kot so samozavarovanje, lastne zavarovalnice in produkti za alternativne metode prenosa tveganja, je omejen na velike družbe.“ Nadzorni organ meni tudi, da je pomembno, da je bilo v poročilu Komisije o trgu poslovnih zavarovanj ugotovljeno, da je bilo leta 2005 na svetu samo približno 5200 lastnih zavarovalnic.
This figure, compared to the number of companies worldwide, is obviously very low and supports the Authority’s conclusion that the establishment of a captive insurance company is not an option for most undertakings.
To število je glede na število vseh družb po svetu očitno zelo majhno in podpira ugotovitev Nadzornega organa, da večina podjetij ne more ustanoviti lastne zavarovalnice.
See paragraph 52 of the Åland decision.
Glej odstavek 52 odločbe v zvezi z Ålandskimi otoki.
The Commission estimated that the formation of a captive company implied that the group with which insurance contracts would be concluded would be large enough to generate a turnover that would allow it to cover the fixed costs and obtain a profit.
Komisija je ocenila, da je oblikovanje lastne zavarovalnice nakazovalo na to, da je skupina, s katero naj bi se sklepale pogodbe o zavarovanju, dovolj velika, da bo ustvarila promet, ki ji bo omogočil pokritje fiksnih stroškov in ustvarjanje dobička.
This is for two reasons. The first is legitimate expectations based on a reliance on the approach taken by the Commission in its decisions relating to the tax incentives for intra-group financial treasury centres in France and the tax incentives for international financial activities in the Netherlands.
Razloga sta dva: prvi razlog so legitimna pričakovanja na podlagi zaupanja v pristop, ki ga je Komisija sprejela pri odločitvah v zvezi z davčnimi spodbudami za zakladniške centre znotraj skupine v Franciji in davčnimi spodbudami za mednarodne finančne dejavnosti na Nizozemskem.
Selectivity For a measure to be aid it must be selective in that it favours ‘certain undertakings or the production of certain goods’.
Da ukrep pomeni pomoč, mora biti selektiven, tako da daje prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
No 98/10/COL
št. 98/10/COL
amending, for the 81st time, the procedural and substantive rules in the field of State aid by introducing a new chapter on the criteria for an in-depth assessment of regional aid to large investment projects
o enainosemdeseti spremembi procesnih in materialnih pravil na področju državne pomoči z uvedbo novega poglavja o merilih za podrobno oceno regionalne pomoči za velike naložbene projekte
Having regard to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice [3], in particular to Article 24 and Article 5(2)(b) thereof,
ob upoštevanju Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča [3] ter zlasti člena 24 in člena 5(2)(b) Sporazuma,
Whereas under Article 24 of the Surveillance and Court Agreement, the Authority shall give effect to the provisions of the EEA Agreement concerning State aid,
ker Nadzorni organ v skladu s členom 24 Sporazuma o nadzornem organu in sodišču uveljavlja določbe Sporazuma EGP v zvezi z državno pomočjo,
Under Article 5(2)(b) of the Surveillance and Court Agreement, the Authority shall issue notices or guidelines on matters dealt with in the EEA Agreement, if that Agreement or the Surveillance and Court Agreement expressly so provides or if the Authority considers it necessary,
Nadzorni organ v skladu s členom 5(2)(b) Sporazuma o nadzornem organu in sodišču izda obvestila ali smernice o zadevah, ki jih obravnava Sporazum EGP, če to izrecno določata navedeni sporazum ali Sporazum o nadzornem organu in sodišču ali če Nadzorni organ meni, da je to potrebno,
The Procedural and Substantive Rules in the Field of State Aid were adopted on 19 January 1994 by the Authority [4],
Nadzorni organ je 19. januarja 1994 sprejel procesna in materialna pravila na področju državne pomoči [4],
On 24 June 2009, the Commission of the European Communities adopted a Communication on the criteria for an in-depth assessment of regional aid to large investment project [5],
Komisija Evropskih skupnosti je 24. junija 2009 sprejela sporočilo o merilih za podrobno oceno regionalne pomoči za velike naložbene projekte [5],
This Communication is also of relevance for the European Economic Area,
navedeno sporočilo je pomembno tudi za Evropski gospodarski prostor,
Uniform application of the EEA State aid rules is to be ensured throughout the European Economic Area,
zagotoviti je treba enotno uporabo pravil glede državne pomoči EGP v celotnem Evropskem gospodarskem prostoru,
According to point II under the heading ‘GENERAL’ at the end of Annex XV to the EEA Agreement, the Authority, after consultation with the Commission, is to adopt acts corresponding to those adopted by the European Commission,
v skladu s točko II pod naslovom „SPLOŠNO“ na koncu Priloge XV k Sporazumu EGP mora Nadzorni organ po posvetovanju s Komisijo sprejeti akte, ki ustrezajo tistim, ki jih je sprejela Evropska komisija,
The Authority has consulted the European Commission and the EFTA States by way of letter on the subject dated 12 March 2010 (Events Nos 549 988, 549 990 and 549 991).
Nadzorni organ se je z Evropsko komisijo in državami Efte o tej temi posvetoval z dopisi z dne 12. marca 2010 (ev. št. 549988, 549990 in 549991) –
The State aid Guidelines shall be amended by introducing a new chapter on the criteria for an in-depth assessment of regional aid to large investment projects.
Smernice o državni pomoči se spremenijo z uvedbo novega poglavja o merilih za podrobno oceno regionalne pomoči za velike naložbene projekte.
Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in the Official Journal of the European Union (hereinafter referred to as OJ) L 231, 3.9.1994, p. 1, and EEA Supplement No 32, 3.9.1994, p. 1, as amended.
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma EGP ter člena 1 Protokola 3 k Sporazumu o nadzornem organu in sodišču, ki jih je sprejel in izdal Nadzorni organ 19. januarja 1994, objavljene v Uradnem listu Evropske unije (v nadaljnjem besedilu: UL) L 231, 3.9.1994, str. 1, in Dopolnilu EGP k Uradnemu listu Evropske unije št. 32, 3.9.1994, str. 1, kakor so bile spremenjene.
Hereinafter referred to as the State aid Guidelines.
V nadaljnjem besedilu: smernice o državni pomoči.
The updated version of the State aid Guidelines is published on the Authority’s website: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/
Posodobljena različica smernic o državni pomoči je objavljena na spletni strani Nadzornega organa: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/.
CHAPTER ON THE CRITERIA FOR AN IN-DEPTH ASSESSMENT OF REGIONAL AID TO LARGE INVESTMENT PROJECTS [1]1.
POGLAVJE O MERILIH ZA PODROBNO OCENO REGIONALNE POMOČI ZA VELIKE NALOŽBENE PROJEKTE [1]1.
General rules for regional aid measures
Splošna pravila za ukrepe regionalne pomoči
The Chapter on national regional aid for 2007-13 in the EFTA Surveillance Authority’s Guidelines (hereinafter the ‘Regional Aid Guidelines’) clarifies the general approach of the Authority regarding regional State aid [2].
Poglavje o državni regionalni pomoči 2007–2013 smernic Nadzornega organa Efte (v nadaljnjem besedilu: smernice o regionalni pomoči) pojasnjuje splošni pristop Nadzornega organa v zvezi z državno regionalno pomočjo [2].
In accordance with the conditions laid down in the Regional Aid Guidelines, and notwithstanding the negative effects that regional State aid may have on trade and competition, the EFTA Surveillance Authority (hereinafter the ‘Authority’) may consider State aid compatible with the functioning of the EEA Agreement if it is granted to promote the economic development of certain disadvantaged regions within the EEA.
V skladu s pogoji iz smernic o državni regionalni pomoči in ne glede na negativne učinke, ki jih državna regionalna pomoč lahko ima na trgovino in konkurenco, lahko Nadzorni organ Efte (v nadaljnjem besedilu: Nadzorni organ) kot združljivo z delovanjem skupnega trga šteje državno pomoč, ki je dodeljena za spodbujanje gospodarskega razvoja nekaterih prikrajšanih regij v Evropskem gospodarskem prostoru.
In general, the Regional Aid Guidelines take account of the relative seriousness of the problems affecting the development of the regions concerned by introducing specific regional aid ceilings.
Na splošno smernice o državni regionalni pomoči upoštevajo sorazmerno resnost problemov, ki vplivajo na razvoj zadevnih regij, z uvedbo posebnih zgornjih mej regionalne pomoči.
These maximum aid intensities are graduated between 10 % and 50 % of eligible costs, based primarily on the GDP per capita of the regions concerned, but also allowing EFTA States some flexibility to take account of local conditions.
Te najvišje intenzivnosti pomoči so razdeljene v stopnje od 10 % do 50 % upravičenih stroškov, ki temeljijo zlasti na BDP na prebivalca zadevnih regij, vendar državam Efte omogočajo tudi neko stopnjo prožnosti, da upoštevajo lokalne pogoje.
The regional aid maps for each EFTA State are published on the Authority’s website [3].
Karte regionalnih pomoči za vsako državo Efte so objavljene na spletni strani Nadzornega organa [3].
These graduated aid intensities reflect, in essence, the balancing exercise which the Authority must perform between, on the one hand, the positive effects that regional investment aid can have, in particular in terms of promoting cohesion through attracting investment to disadvantaged areas, and, on the other hand, limiting the potential negative effects that can occur when granting such aid to individual undertakings, for example the negative impact for other economic operators and for regions whose relative competitive advantage is correspondingly diminished.
Te v stopnje razdeljene intenzivnosti pomoči v bistvu odražajo tehtanje Nadzornega organa med možnimi pozitivnimi učinki regionalne pomoči za naložbe na eni strani, zlasti v smislu spodbujanja kohezije s privabljanjem naložb na prikrajšana območja, in omejevanjem možnih negativnih učinkov, ki jih dodelitev takšne pomoči posameznim podjetjem lahko ima, na primer negativnih učinkov na druge gospodarske subjekte in regije, katerih relativna konkurenčna prednost je ustrezno zmanjšana, na drugi strani.
A large investment project is an initial investment with an eligible expenditure above EUR 50 million [4].
Velik naložbeni projekt je začetna naložba z upravičenimi odhodki v višini več kot 50 milijonov EUR [4].
Large investment projects are less affected by the handicaps that characterise disadvantaged areas than investment projects of a lesser scale.
Razvojni problemi, značilni za prikrajšana območja, manj vplivajo na velike naložbene projekte kot na naložbene projekte manjšega obsega.
There is an increased risk that trade will be affected by large investment projects and thus a risk of a stronger distortion effect vis-à-vis competitors in other regions.
Obstaja povečana nevarnost, da bodo veliki naložbeni projekti vplivali na trgovino, in s tem tudi nevarnost močnejšega učinka izkrivljanja v primerjavi s konkurenti iz drugih regij.
Large investments also run the risk of the amount of aid exceeding the minimum necessary to compensate for the regional disadvantages, and there is the risk that State aid for these projects would lead to perverse effects such as inefficient location choices, higher distortion of competition and, since aid is a costly transfer from taxpayers in favour of aid recipients, net welfare losses, i.e. the cost of the aid exceeds the benefits to consumers and producers.
V zvezi s temi projekti obstaja tudi nevarnost, da znesek pomoči presega najmanjšo vrednost, ki je potrebna za izravnavo regionalne prikrajšanosti, in nevarnost, da bi državna pomoč za te projekte povzročila nasprotne učinke, kot so neučinkovita izbira lokacije, večje izkrivljanje konkurence in, ker je pomoč drag transfer od davkoplačevalcev do prejemnikov pomoči, neto izgube blaginje, tj. presežek stroškov pomoči nad koristmi potrošnikov in proizvajalcev.
The Regional Aid Guidelines foresee specific rules for regional aid to large investment projects [5].
Smernice o državni regionalni pomoči predvidevajo posebna pravila o regionalni pomoči za velike naložbene projekte [5].
The Regional Aid Guidelines provide for the automatic, progressive scaling-down of regional aid ceilings for these large investment projects to limit distortions of competition to a level which can generally be assumed to be compensated by their benefits in terms of development of the regions concerned [6].
Smernice o državni regionalni pomoči zagotavljajo samodejno in postopno znižanje zgornjih mej regionalne pomoči za te velike naložbene projekte, da se omeji izkrivljanje konkurence na raven, za katero se lahko na splošno pričakuje, da jo bodo izravnale njihove koristi za razvoj zadevnih regij [6].
Moreover, EFTA States have to notify individually any aid for investment projects if the aid proposed is more than the maximum allowable amount of aid that an investment with eligible expenditure of EUR 100 million can receive under the applicable rules (notification threshold) [7].
Poleg tega morajo države Efte posamično priglasiti vsako pomoč za naložbene projekte, če je načrtovana pomoč višja kot najvišji dovoljeni znesek pomoči, ki jo lahko prejme naložba z upravičenimi odhodki v višini 100 milijonov EUR v skladu z veljavnimi pravili (pragovi za priglasitev) [7].
For these notified cases, the Authority verifies in particular the aid intensities, the compatibility with the general criteria of the Regional Aid Guidelines and whether the notified investment represents a major increase of production capacities, while at the same time addressing an underperforming or even declining market, or benefits firms with high market shares.
Za te priglašene primere Nadzorni organ preverja zlasti intenzivnosti pomoči, združljivost s splošnimi merili smernic o državni regionalni pomoči in, ali priglašena naložba predstavlja občutno povečanje zmogljivosti proizvodnje, medtem ko se hkrati odziva na slabo delujoč ali celo nazadujoč trg ali pomaga podjetjem z visokimi tržnimi deleži.
Regional aid measures subject to an in-depth assessment
Ukrepi regionalne pomoči, ki se podrobno ocenjujejo
Despite the automatic scaling-down, certain large amounts of regional aid for large investment projects could still have significant effects on trade, and may lead to substantive distortions of competition.
Kljub samodejnemu zniževanju bi lahko nekateri visoki zneski regionalne pomoči za velike naložbene projekte še vedno pomembno vplivali na trgovino in povzročili bistveno izkrivljanje konkurence.
For this reason, it was formerly Authority policy not to authorise aid for large investment projects above the following thresholds [8]:
Zato je bila prejšnja politika Nadzornega organa, da ne odobri pomoči za velike naložbene projekte nad naslednjimi pragovi [8]:
the aid beneficiary accounts for more than 25 % of the sales of the product(s) concerned on the market(s) concerned, or
upravičenec do pomoči je odgovoren za več kot 25 % prodaje zadevnega(-ih) proizvoda(-ov) na zadevnem(-ih) trgu(-ih) ali
the production capacity created by the project exceeds 5 % of the market, while the growth rate of the market concerned is below the EEA GDP growth rate.
zmogljivost proizvodnje, ki jo je ustvaril projekt, je večja od 5 % trga, medtem ko je stopnja rasti zadevnega trga pod stopnjo rasti BDP Evropskega gospodarskega prostora.
However, under the current Regional Aid Guidelines, the Authority has opted for a more individualised approach, which allows the cohesion and other benefits that can be derived from such projects to be taken into consideration, in as concrete a fashion as possible.
Z veljavnimi smernicami o državni regionalni pomoči pa je Nadzorni organ izbral bolj individualiziran pristop, ki omogoča čim konkretnejše upoštevanje kohezije in drugih koristi, ki se lahko dosežejo s takšnimi projekti.
Any such benefits must, however, be weighed against the likely negative effects on trade and competition, which should also be identified in as concrete a manner as possible.
Takšne koristi pa je treba tehtati z verjetnimi negativnimi učinki na trgovino in konkurenco, ki jih je prav tako treba določiti čim konkretneje.