natgillin/translations-raw huggingface dataset:
Aid which, contrary to what is specified in paragraph 153(a), is intended for the management of the beneficiary's own waste will be assessed on the basis of the general criteria in Section 3.2 applicable to aid for undertakings going beyond Union standards or increasing environmental protection in the absence of Union standards pursuant to paragraph 20(c).
Pomoč je omejena na dodatne stroške za zajemanje, prevoz in shranjevanje izpuščenega CO2.
As recognised by Directive 2009/31/EC of the European Parliament and of the Council [66] (‘the CCS Directive’) and the Commission communication on the future of CCS in Europe [67], CCS is a technology that can contribute to mitigating climate change.
Splošno je sprejeto, da bi obratni hipotetični scenarij zajemal okoliščine, v katerih se projekt ne bi izvajal, saj je zajemanje in shranjevanje ogljikovega dioksida podobno dodatni infrastrukturi, ki ni potrebna za delovanje obrata.
In the transition to a fully low-carbon economy, CCS technology can reconcile the demand for fossil fuels, with the need to reduce greenhouse gas emissions.
Ob upoštevanju tega obratnega hipotetičnega scenarija so upravičeni stroški opredeljeni kot likvidnostna vrzel.
In some industrial sectors, CCS may currently represent the only technology option able to reduce process-related emissions at the scale needed in the long term.
Upoštevajo se vsi prihodki, tudi na primer privarčevani stroški zaradi manjše potrebe po pravicah iz sistema za trgovanje z emisijami.
Given that the cost of capture, transport and storage is an important barrier to the uptake of CCS, State aid can contribute to fostering the development of this technology.
Nadzorni organ oceni izkrivljajoče učinke pomoči na podlagi meril iz oddelka 3.2.6, pri čemer upošteva, ali so vzpostavljeni dogovori o izmenjavi znanja, ali je infrastruktura odprta tretjim osebam in ali podpora za posamezne elemente verige zajemanja in shranjevanja ogljikovega dioksida pozitivno vpliva na druge obrate na fosilna goriva v lasti upravičenca.
In order to promote the long-term decarbonisation objectives, the Authority considers that the aid for CCS contributes to the common objective of environmental protection.
Pomoč v obliki znižanj ali oprostitev okoljskih davkov
The EEA has taken several initiatives to address negative externalities.
Cilj okoljskih davkov je povišati stroške okolju škodljivega ravnanja, s čimer se odvrača od takega ravnanja in zvišuje raven varstva okolja.
In particular the ETS ensures the internalisation of the costs of GHG emissions, which however may not, yet, ensure the achievement of the EEA's long term decarbonisation objectives.
Okoljski davki naj bi načeloma izražali splošne stroške za družbo, v skladu s tem pa naj bi bil znesek plačanega davka na enoto emisije enak za vsa podjetja, ki povzročajo emisije.
The Authority therefore presumes that aid for CCS addresses a residual market failure, unless it has evidence that such remaining market failure no longer exists.
Čeprav lahko znižanja ali oprostitve okoljskih davkov negativno vplivajo na ta cilj [68], je včasih tak pristop potreben, in sicer kadar bi bili upravičenci v nasprotnem primeru postavljeni v tako slab konkurenčni položaj, da uvedba okoljskega davka sploh ne bi bila smiselna.
Without prejudice in particular to EEA regulations in that field, the Authority presumes the appropriateness of aid provided all other conditions are met.
Dejansko bi lahko ugodnejša davčna obravnava za nekatera podjetja omogočila višjo splošno stopnjo okoljske dajatve.
Both operating and investment aid is permitted.
V skladu s tem lahko znižanja ali oprostitve okoljskih davkov [69], vključno z vračili davka, vsaj posredno prispevajo k višji ravni varstva okolja.
The aid may be provided to support fossil fuel and, or biomass power plants (including co-fired power plants with fossil fuels and biomass) or other industrial installations equipped with CO2 capture, transport and storage facilities, or individual elements of the CCS chain.
Vendar pri tem ne bi smel biti ogrožen splošni cilj okoljskega davka, tj. preprečevanje okolju škodljivega ravnanja.
However, aid to support CCS projects does not include aid for the CO2 emitting installation (industrial installations or power plants) as such, but aid for the costs resulting from the CCS project.
Znižanja davkov bi morala biti potrebna ter temeljiti na objektivnih, preglednih in nediskriminatornih merilih, zadevna podjetja pa bi morala prispevati k izboljšanju varstva okolja.
The aid is limited to the additional costs for capture, transport and storage of the CO2 emitted.
To bi bilo mogoče doseči z dodelitvijo nadomestila v obliki vračil davka, pri čemer podjetja ne bi bila oproščena plačila davka kot takega, ampak bi zanj prejela fiksno letno nadomestilo za pričakovano povišanje zneska plačljivega davka.
It is generally accepted that the counterfactual scenario would consist in a situation where the project is not carried out as CCS is similar to additional infrastructure which is not needed to operate an installation.
Nadzorni organ bo sheme pomoči odobril za največ deset let, pogodbenica pa lahko po tem obdobju ponovno priglasi ukrep, če ponovno oceni ustreznost zadevnih ukrepov pomoči.
In view of this counterfactual scenario, the eligible costs are defined as the funding gap.
Nadzorni organ bo štel, da znižanja davkov ne ovirajo splošno zastavljenega cilja in vsaj posredno prispevajo k višji ravni varstva okolja, če pogodbenica dokaže, da (i) so znižanja ustrezno usmerjena v podjetja, na katera višji davek najbolj vpliva, in (ii) da se splošno uporablja višja davčna stopnja kot v primeru brez oprostitve.
All revenues, including for instance cost savings from a reduced need for ETS allowances, are taken into account.
Zato bo Nadzorni organ ocenil informacije, ki jih predložijo pogodbenice.
The Authority assesses the distortive effects of the aid on the basis of the criteria laid down in Section 3.2.6, taking into account whether any knowledge sharing arrangements are in place, whether the infrastructure is open to third parties and whether the support to individual elements of the CCS chain has a positive impact on other fossil fuel installations owned by the beneficiary.
Take informacije morajo vključevati zadevne sektorje ali kategorije upravičencev, za katere se uporabljajo oprostitve ali znižanja, na eni strani ter položaj glavnih upravičencev v posameznem zadevnem sektorju in način, kako bi lahko obdavčenje prispevalo k varstvu okolja, na drugi strani.
Aid in the form of reductions in or exemptions from environmental taxes
Oproščeni sektorji morajo biti ustrezno opisani, pri čemer mora biti priložen seznam največjih upravičencev za posamezen sektor (predvsem ob upoštevanju prihodkov od prodaje, tržnih deležev in velikosti davčne osnove).
Environmental taxes are imposed in order to increase the costs of environmentally harmful behaviour, thereby discouraging such behaviour and increasing the level of environmental protection.
Pogodbenica mora za vse neusklajene okoljske davke ter za to, da bi dokazala nujnost in sorazmernost pomoči, jasno opredeliti področje uporabe znižanj davkov.
In principle, environmental taxes should reflect the overall costs to society, and correspondingly, the amount of tax paid per unit of emission should be the same for all emitting firms.
Za to mora predložiti informacije, določene v odstavku 166.
While reductions in or exemptions from environmental taxes may adversely impact that objective [68], such an approach may nonetheless be needed where the beneficiaries would otherwise be placed at such a competitive disadvantage that it would not be feasible to introduce the environmental tax in the first place.
Pogodbenice se lahko odločijo za dodelitev pomoči upravičencem do pomoči v obliki davčnega vračila (iz odstavka 163).
Indeed, granting a more favourable tax treatment to some undertakings may facilitate a higher general level of environmental taxes.
Ta pristop upravičence do pomoči še naprej izpostavlja predvidenemu cenovnemu signalu okoljskega davka, hkrati pa je omejeno pričakovano povišanje zneska plačljivega davka.
Accordingly, reductions in or exemptions from environmental taxes [69], including tax refunds, can at least indirectly contribute to a higher level of environmental protection.
Nadzorni organ bo pomoč štel za potrebno, če bodo izpolnjeni naslednji kumulativni pogoji:
However, the overall objective of the environmental tax to discourage environmentally harmful behaviour should not be undermined.
izbira upravičencev temelji na objektivnih in preglednih merilih, pomoč pa se načeloma dodeli enako za vse konkurente v istem sektorju, če so v podobnem dejanskem položaju;
The tax reductions should be necessary and based on objective, transparent and non-discriminatory criteria, and the undertakings concerned should make a contribution towards increasing environmental protection.
okoljski davek brez znižanja vodi k precejšnjemu povišanju proizvodnih stroškov, izračunanih kot delež bruto dodane vrednosti, za vsak sektor ali kategorijo posameznih upravičencev in
That could be achieved by granting compensation in the form of tax refunds, whereby undertakings are not exempted from the tax as such but receive a fixed annual compensation for the anticipated increase in the tax amount payable
precejšnjega povišanja proizvodnih stroškov ne bi bilo mogoče prenesti na kupce, ne da bi to privedlo do znatnega zmanjšanja prodaje.
The Authority will authorise aid schemes for maximum periods of 10 years, after which a Contracting Party can re-notify the measure if the Contracting Party re-evaluates the appropriateness of the aid measures concerned.
Nadzorni organ bo pomoč štel za sorazmerno, če bo izpolnjen eden od naslednjih pogojev:
The Authority will consider that tax reductions do not undermine the general objective pursued and contribute at least indirectly to an increased level of environmental protection, if a Contracting Party demonstrates that: (i) the reductions are well-targeted to undertakings being mostly affected by a higher tax; and (ii) that a higher tax rate is generally applicable than would be the case without the exemption.
upravičenci do pomoči plačajo vsaj 20 % nacionalnega okoljskega davka ali
For this purpose, the Authority will assess the information provided by Contracting Parties.
znižanje davka je odvisno od sklenitve sporazumov med pogodbenico in upravičenci ali združenji upravičencev, s katerimi se upravičenci ali združenja upravičencev zavežejo, da bodo dosegli okoljevarstvene cilje, ki imajo enak učinek, kot če bi upravičenci plačevali vsaj 20 % nacionalnega davka.
Such information should include, on the one hand, the respective sector(s) or categories of beneficiaries covered by the exemptions or reductions and, on the other hand, the situation of the main beneficiaries in each sector concerned and how the taxation may contribute to environmental protection.
vsebino teh sporazumov je izpogajala pogodbenica, v njih so podrobno določeni cilji in časovni okvir za dosego teh ciljev;
The exempted sectors should be properly described and a list of the largest beneficiaries for each sector should be provided (considering notably turnover, market shares and size of the tax base).
pogodbenica zagotavlja neodvisno [70] in pravočasno spremljanje obveznosti iz sporazumov ter
For all non-harmonised environmental taxes and in order to demonstrate the necessity and proportionality of the aid, a Contracting Party should clearly define the scope of the tax reductions.
sporazumi se redno revidirajo zaradi tehnoloških in drugih sprememb, v njih pa je določen učinkovit sistem kaznovanja, ki se uporablja, če obveznosti niso izpolnjene.
For that purpose, a Contracting Party should provide information specified in paragraph 166.
V primeru davka na ogljikov dioksid, obračunanega za energente, ki se uporabljajo za proizvodnjo električne energije, je dobavitelj električne energije zavezan plačilu davka.
Contracting Parties may decide to grant aid beneficiaries aid in the form of a tax refund (referred to in paragraph 163).
Tak davek na ogljikov dioksid je lahko zasnovan tako, da z obdavčevanjem ogljikovega dioksida podpira ceno pravic v sistemu za trgovanje z emisijami in je nanjo neposredno vezan.
The Authority will consider the aid to be necessary if the following cumulative conditions are met:
V tem primeru je učinek davka na ogljikov dioksid podoben učinku prenosa stroškov pravic v sistemu za trgovanje z emisijami in njihove vključitve v ceno električne energije (posredni stroški emisij).
the choice of beneficiaries is based on objective and transparent criteria, and the aid is granted in principle in the same way for all competitors in the same sector if they are in a similar factual situation;
Če je davek iz odstavka 170 zasnovan tako, da je neposredno vezan na ceno pravic v sistemu za trgovanje z emisijami in je njegov cilj povišanje cene pravic, obstaja možnost nadomestila za višje posredne stroške.
the environmental tax without the reduction leads to a substantial increase in production costs calculated as a proportion of the gross value added for each sector or category of individual beneficiaries; and
Nadzorni organ bo štel, da je ukrep združljiv z delovanjem Sporazuma EGP samo, če so izpolnjeni naslednji kumulativni pogoji:
the substantial increase in production costs could not be passed on to customers without leading to significant sales reductions.
pomoč se dodeli le sektorjem in podsektorjem iz Priloge II k smernicam o državni pomoči v okviru sistema za trgovanje z emisijami [71] za nadomestilo dodatnih posrednih stroškov zaradi davka;
The Authority will consider the aid to be proportionate if one of the following conditions is met:
intenzivnost pomoči in največje intenzivnosti pomoči se izračunajo, kot je opredeljeno v točkah 27 do 30 smernic o državni pomoči v okviru sistema za trgovanje z emisijami.
aid beneficiaries pay at least 20 % of the national environmental tax; or
Terminska cena pravic v sistemu za trgovanje z emisijami se lahko nadomesti s stopnjo nacionalnega davka in
the tax reduction is conditional on the conclusion of agreements between the Contracting Party and the beneficiaries or associations of beneficiaries whereby the beneficiaries or associations of beneficiaries commit themselves to achieve environmental protection objectives which have the same effect as if beneficiaries pay at least 20 % of the national tax.
pomoč se dodeli kot pavšalni znesek, ki se lahko upravičencu izplača v letu, v katerem nastanejo stroški, ali naslednjem letu.
Such agreements or commitments may relate, among other things, to a reduction in energy consumption, a reduction in emissions, or any other environmental measure.
Če se pomoč izplača v letu, ko nastanejo stroški, je treba vzpostaviti mehanizem naknadnega spremljanja, da se zagotovi vračilo morebitnih preplačil pred 1. julijem naslednjega leta.
Such agreements must satisfy the following cumulative conditions:
Pomoč v obliki znižanj finančne podpore za energijo iz obnovljivih virov [72]
the substance of the agreements is negotiated by the Contracting Party, specifies the targets and fixes a time schedule for reaching the targets;
Financiranje podpore za energijo iz obnovljivih virov prek dajatev kot tako ni usmerjeno v negativne zunanje učinke in zato nima neposrednega vpliva na okolje.
the Contracting Party ensures independent [70] and timely monitoring of the commitments concluded in the agreements; and
Te dajatve se zato bistveno razlikujejo od posrednih davkov na električno energijo iz odstavka 162, čeprav lahko prav tako povzročijo višje cene električne energije.
the agreements are revised periodically in the light of technological and other developments and stipulate effective penalty arrangements applicable if the commitments are not met.
Stroški električne energije se lahko povišajo eksplicitno prek posebne dajatve, ki jo odjemalci električne energije plačujejo poleg cene električne energije, ali posredno prek dodatnih stroškov, ki jih imajo dobavitelji električne energije zaradi obveznosti kupovanja energije iz obnovljivih virov, ki se posledično prenesejo na njihove stranke, tj. odjemalce električne energije.
In case of a carbon tax levied on energy products used for electricity production, the electricity supplier is liable to pay the tax.
Značilen primer bi bila obveznost za dobavitelje električne energije, da kupijo določen delež energije iz obnovljivih virov prek zelenih certifikatov, pri čemer dobavitelj ne prejme nadomestila.
Such carbon tax can be designed in a way that supports and is directly linked to the ETS allowance price by taxing carbon.
Če stroške financiranja podpore za energijo iz obnovljivih virov krijejo odjemalci energije, naj bi se načeloma krili tako, da ne bi bilo razlik med odjemalci energije.
However, the electricity price increases if those costs are passed on to the electricity consumer.
Vendar so lahko potrebna nekatera ciljno usmerjena znižanja teh stroškov, da se zagotovi zadostna finančna podlaga za podporo za energijo iz obnovljivih virov, s čimer se prispeva k doseganju ciljev v zvezi z energijo iz obnovljivih virov, določenih na ravni EGP [73].
In that case, the effect of the carbon tax is similar to the effect of ETS allowance costs being passed on and included in the electricity price, indirect emissions costs.
Da bi se na eni strani preprečil bistveno slabši konkurenčni položaj podjetij, na katera zlasti vplivajo stroški financiranja podpore za energijo iz obnovljivih virov, lahko pogodbenice dodelijo delno nadomestilo za te dodatne stroške.
Therefore, if the tax referred to in paragraph 170 is designed in a way that it is directly linked to the ETS allowance price and aims to increase the allowance price, compensation for those higher indirect costs may be considered.
Brez takega nadomestila je lahko financiranje podpore za energijo iz obnovljivih virov netrajnostno, javna podpora za določitev ambicioznih ukrepov za podporo za energijo iz obnovljivih virov pa omejena.
The Authority will consider the measure compatible with the functioning of the EEA Agreement only if the following cumulative conditions are met:
Če je po drugi strani tako nadomestilo previsoko ali se dodeli prevelikemu številu odjemalcev električne energije, je lahko ogroženo tudi splošno financiranje podpore za energijo iz obnovljivih virov, saj se lahko zmanjša javna podpora za podporo energiji iz obnovljivih virov, izkrivljanje konkurence in trgovine pa je lahko še posebno veliko.
aid is only granted to sectors and subsectors listed in Annex II of the ETS State Aid Guidelines [71], to compensate for additional indirect cost resulting from the tax;
Nadzorni organ bo za oceno državne pomoči za nadomestilo financiranja podpore za energijo iz obnovljivih virov uporabljal samo pogoje iz tega oddelka in oddelka 3.2.7.
the aid intensity and maximum aid intensities are calculated as defined in paragraphs 27 to 30 of the ETS State Aid Guidelines.
Da bi se zagotovilo, da pomoč spodbuja financiranje podpore za energijo iz obnovljivih virov, bodo morale pogodbenice dokazati, da dodatni stroški, ki se kažejo v višjih cenah električne energije, ki jih nosijo upravičenci, izhajajo izključno iz podpore za energijo iz obnovljivih virov.
The ETS allowance forward price can be replaced by the level of the national tax; and
Dodatni stroški ne smejo presegati financiranja podpore za energijo iz obnovljivih virov [74].
aid is granted as a lump sum that can be paid to the beneficiary in the year in which the costs are incurred or in the following year.
Pomoč mora biti omejena na sektorje, katerih konkurenčni položaj je izpostavljen tveganju zaradi stroškov, ki izhajajo iz financiranja podpore za energijo iz obnovljivih virov zaradi njihove elektro-intenzivnosti in izpostavljenosti mednarodni trgovini.
If the aid is paid in the year in which the costs are incurred, an ex post monitoring mechanism needs to be put in place to ensure that any over-payment of aid is repaid before 1 July of the following year.
V skladu s tem se lahko pomoč dodeli le, če podjetje spada v sektorje iz Priloge 3 [75].
Aid in the form of reductions in the funding of support for energy from renewable sources [72]
Ta seznam naj bi se uporabljal le za namene upravičenosti do te posebne oblike nadomestila.
The funding of support to energy from renewable sources through charges does as such not target a negative externality and accordingly has no direct environmental effect.
Da se upošteva morebitna heterogenost nekaterih sektorjev v zvezi z elektro-intenzivnostjo, lahko pogodbenica podjetje vključi tudi v svojo nacionalno shemo za odobritev znižanj stroškov, ki izhajajo iz podpore za obnovljive vire energije, če ima podjetje vsaj 20-odstotno elektro-intenzivnost [76] in pripada sektorju z vsaj 4-odstotno trgovsko intenzivnostjo na ravni EGP, čeprav ne spada v nobenega od sektorjev iz Priloge 3 [77].
Those charges are, therefore, fundamentally different from the indirect taxes on electricity set out in paragraph 162 even if they may also result in higher electricity prices.
Za izračun elektro-intenzivnosti podjetja je treba uporabljati standardne primerjalne učinkovitosti rabe električne energije v industrijskih sektorjih, kadar so na voljo.
The increase in electricity costs may be explicit through a specific charge which is levied from electricity consumers on top of the electricity price or indirect through additional costs faced by electricity suppliers due to obligations to buy renewable energy which are subsequently passed on to their customers, the electricity consumers.
Pogodbenice morajo v okviru upravičenega sektorja zagotoviti, da izbira upravičencev temelji na objektivnih, nediskriminatornih in preglednih merilih ter da se pomoč načeloma dodeli enako za vse konkurente v istem sektorju, če so v podobnem dejanskem položaju.
A typical example would be the mandatory purchase by electricity suppliers of a certain percentage of renewable energy through green certificates for which the supplier is not compensated.
Nadzorni organ bo štel pomoč za sorazmerno, če upravičenci do pomoči plačajo vsaj 15 % dodatnih stroškov brez znižanja.
In principle and to the extent that the costs of financing renewable energy support are recovered from energy consumers, they should be recovered in a way that does not discriminate between consumers of energy.
Vendar bi lahko glede na znatno povišanje dodatkov za energijo iz obnovljivih virov v zadnjih letih lasten prispevek v višini 15 % polnega zneska dodatka za energijo iz obnovljivih virov presegel zmožnost podjetij, na katera je obremenitev še posebno vplivala.
However, some targeted reductions in these costs may be needed to secure a sufficient financing base for support to energy from renewable sources and hence help reaching the renewable energy targets set at EEA level [73].
Zato lahko pogodbenice po potrebi dodatno omejijo višino stroškov, ki izhajajo iz financiranja pomoči za energijo iz obnovljivih virov in se plačujejo na ravni podjetij, na 4 % bruto dodane vrednosti [78] zadevnega podjetja.
On the one hand, in order to avoid that undertakings particularly affected by the financing costs of renewable energy support are put at a significant competitive disadvantage, Contracting Parties may wish to grant partial compensation for these additional costs.
Za podjetja z vsaj 20-odstotno elektro-intenzivnostjo lahko pogodbenice omejijo skupni znesek, ki ga je treba plačati, na 0,5 % bruto dodane vrednosti zadevnega podjetja.
Without such compensation the financing of renewable support may be unsustainable and public acceptance of setting up ambitious renewable energy support measures may be limited.
Če pogodbenice določijo omejitev v višini 4 % oziroma 0,5 % bruto dodane vrednosti, morata ti omejitvi veljati za vsa upravičena podjetja.
On the other hand, if such compensation is too high or awarded to too many electricity consumers, the overall funding of support to energy from renewable sources might be threatened as well and the public acceptance for renewable energy support may be equally hampered and distortions of competition and trade may be particularly high.
Pogodbenice lahko sprejmejo ukrepe za zagotavljanje, da podatki o bruto dodani vrednosti, ki se uporabljajo za namene tega oddelka, zajemajo vse zadevne stroške dela.