natgillin/translations-raw huggingface dataset:
According to paragraph 204 of the Guidelines, the Authority will apply the new Guidelines to all notified aid measures in respect of which it is called upon to take a decision after the Guidelines are adopted, even where the projects were notified prior to their publication.According to the Environmental Aid Guidelines, aid in the form of reductions of, or exemptions from, environmental taxes may be considered compatible with the functioning of the EEA Agreement on the condition that the tax reductions or exemptions: (i) contribute at least indirectly to improving the level of environmental protection; (ii) do not undermine the general objective pursued; and (iii) are, in the case of taxes which have been harmonised within the European Community, in particular those harmonised through Directive 2003/96/EC on taxation of energy products and electricity (the ‘Energy Taxation Directive’) [25], compatible with the principles of relevant Community legislation and comply with the limits and conditions set out therein [26].
V skladu z odstavkom 204 Smernic bo Nadzorni organ nove smernice uporabljal v zvezi z vsemi priglašenimi ukrepi pomoči, glede katerih bo moral odločati po sprejetju smernic, čeprav so bili projekti priglašeni pred njihovo objavo.V skladu s Smernicami o državni pomoči za varstvo okolja se pomoč v obliki znižanj ali oprostitev okoljskih dajatev lahko šteje za združljivo z delovanjem Sporazuma EGP pod pogojem, da znižanja ali oprostitve dajatev: (i) vsaj posredno prispevajo k povečanju stopnje varstva okolja; (ii) ne škodujejo zastavljenemu splošnemu cilju in (iii) so, pri dajatvah, ki so bile usklajene znotraj Evropske skupnosti, zlasti tistih, usklajenih z Direktivo 2003/96/ES o obdavčitvi energentov in električne energije („Direktiva o obdavčitvi energije“) [25], združljiva z načeli ustrezne zakonodaje Skupnosti in v skladu z omejitvami in pogoji, ki so v njej določeni [26].
Does the tax reduction/exemption improve environmental protection?
Ali znižanje/oprostitev dajatev prispeva k izboljšanju varstva okolja?
Does the tax reduction/exemption undermine the general objective of the tax?
Ali znižanje/oprostitev dajatev škoduje splošnemu cilju dajatev?
While it is not immediately obvious how a reduction in an energy tax could improve environmental protection or be consistent with the general objective of the tax, the Environmental Aid Guidelines state that the potential to derogate from environmental taxes for certain sectors or groups of undertakings may enable national authorities to maintain a higher environmental tax level in general.
Medtem ko ni čisto jasno, kako bi lahko znižanje davka na energijo prispevalo k izboljšanju varstva okolja ali bilo v skladu s splošnim ciljem davka, Smernice o državni pomoči za varstvo okolja navajajo, da lahko možnost odstopanja od okoljskih dajatev za določene sektorje ali skupine podjetij nacionalnim organom omogoči, da na splošno ohranijo višjo stopnjo okoljske dajatve.
This could thereby contribute more to internalising the costs of environmental damage and give further incentives to improving environmental protection [27].
Zato lahko to v večji meri prispeva k internalizaciji stroškov zaradi okoljske škode in da dodatne spodbude za izboljševanje varstva okolja [27].
The Authority is, however, concerned that a total exemption from energy taxation may not fulfil the relevant criteria, notwithstanding that it may enable higher levels of taxation to be levied on other sources of energy.
Vendar pa je Nadzorni organ zaskrbljen, da popolna oprostitev davka na energijo ne bi izpolnila ustreznih meril, kljub temu, da bi lahko omogočila višje stopnje obdavčitve pri zaračunavanju davka na druge vire energije.
The Authority considers, therefore, that the answers to these questions are to an extent reliant on whether the principles contained in the Energy Tax Directive are complied with [28].(iii) Does the tax correspond to a tax harmonised by the Energy Taxation Directive and, if so, are the principles in the Directive complied with?
Zato Nadzorni organ meni, da so odgovori na ta vprašanja do neke mere odvisni od tega, ali se upoštevajo načela iz Direktive o davku na energijo [28].(iii) Ali davek ustreza davku, ki je usklajen z Direktivo o obdavčitvi energije, in če ustreza, ali se upoštevajo načela iz Direktive?
As referred to in paragraph 10 of the Authority’s Environmental Aid Guidelines, although the Energy Taxation Directive has not been incorporated into the EEA Agreement, with a view to ensuring a uniform application of State aid provisions and equal conditions of competition throughout the EEA, the Authority will in general apply the same points of reference as those of the Community’s guidelines when assessing the compatibility of environmental aid with the functioning of the EEA Agreement [29].According to paragraph 153 of the (Authority’s) Environmental Aid Guidelines, aid in the form of tax reductions of or, exemptions from, taxes which correspond to environmental taxes that have been harmonised within the Community is considered to be compatible with the functioning of the EEA Agreement for a period of 10 years provided the beneficiaries pay tax at least at the level corresponding to the Community minimum tax level set by the relevant applicable Directive.
Kot je navedeno v odstavku 10 Smernic Nadzornega organa o državni pomoči za varstvo okolja, čeprav Direktiva o obdavčitvi energije ni bila vključena v Sporazum EGP, bo Nadzorni organ z namenom, da se zagotovijo enotna uporaba določb o državni pomoči in enaki pogoji konkurence po vsem Evropskem gospodarskem prostoru, pri ocenjevanju združljivosti okoljske pomoči z delovanjem Sporazuma EGP na splošno uporabljal iste referenčne točke, kot so tiste v Smernicah Skupnosti [29].V skladu z odstavkom 153 Smernic (Nadzornega organa) o državni pomoči za varstvo okolja se pomoč v obliki znižanj dajatev ali oprostitev okoljskih dajatev, ki so bile usklajene znotraj Skupnosti, šteje za združljivo z delovanjem Sporazuma EGP za obdobje desetih let, pod pogojem, da upravičenci plačujejo vsaj najnižjo davčno stopnjo Skupnosti, ki jo določa veljavna zadevna direktiva.
The CO2 tax is a tax on the use of products that is, at least in part, subject to Community harmonisation by the Energy Taxation Directive.
Davek na CO2 je davek na uporabo proizvodov, kar pomeni, da je vsaj delno predmet usklajevanja Skupnosti z Direktivo o obdavčitvi energije.
According to Article 17(1) of the Energy Taxation Directive, taxes on the consumption of energy may in certain circumstances be reduced down to the minimum levels fixed by the Directive.
V skladu s členom 17(1) Direktive o obdavčitvi energije se lahko davki za porabo energije v določenih okoliščinah znižajo na najnižje stopnje, določene v Direktivi.
The minimum levels are currently EUR 41 per 1000 kg for LPG and EUR 0,3 per gigajoule for natural gas (industrial/commercial use).
Najnižji stopnji sta trenutno 41 EUR na 1000 kg za utekočinjeni naftni plin in 0,3 EUR na gigajoule za zemeljski plin (industrijska/komercialna uporaba).
In this case no tax is paid on the use of natural gas and LPG for purposes other than heating of buildings and in consequence the Community minimum levels of energy taxation are not complied with [30].
V tem primeru se ne plačuje davek za uporabo zemeljskega plina in utekočinjenega naftnega plina za druge namene, kot je ogrevanje zgradb, in se zato najnižje stopnje obdavčitve energije Skupnosti ne upoštevajo [30].
The only provision in the Energy Taxation Directive that provides for a reduction down to zero is Article 17(2).
Člen 17(2) je edina določba v Direktivi o obdavčitvi energije, ki omogoča znižanje na stopnjo nič.
This Article only applies to tax exemptions granted to energy-intensive businesses [31] (subject to the conditions set out in Article 17(4). The notified exemption is not limited to such users.
Ta člen se uporablja samo za oprostitve davka, odobrene za energetsko intenzivne dejavnosti [31] (za katere veljajo pogoji iz člena 17(4)). Priglašena oprostitev ni omejena na take uporabnike.
For these reasons, the Authority considers that the tax exemption is not consistent with the points of reference for tax exemptions contained in the Energy Taxation Directive and can therefore not be considered compatible with the EEA Agreement under paragraph 153 of the Environmental Aid Guidelines.
Zato Nadzorni organ meni, da oprostitev davka ni v skladu z referenčnimi točkami za oprostitve davka iz Direktive o obdavčitvi energije in se zato ne more šteti za združljivo s Sporazumom EGP v skladu z odstavkom 153 Smernic o državni pomoči za varstvo okolja.
According to paragraph 154 of the Environmental Aid Guidelines, aid in the form of reductions of, or exemptions from, environmental taxes other than those referred to in paragraph 153 (relevant to this case are exemptions which are below the Community minimum tax level, and, to the extent applicable, taxes which are not covered by Community legislation), can be considered to be compatible with the functioning of the EEA Agreement, again for a period of 10 years, provided that the conditions set out in paragraphs 155 to 159 of the Guidelines are fulfilled.
V skladu z odstavkom 154 Smernic o državni pomoči za varstvo okolja se pomoč v obliki znižanj ali oprostitev okoljskih dajatev, razen tistih, ki so navedene v odstavku 153 (za ta primer so pomembne oprostitve, ki so pod najnižjo davčno stopnjo Skupnosti in, kolikor je potrebno, dajatve, ki jih zakonodaja Skupnosti ne pokriva), lahko šteje kot združljiva z delovanjem Sporazuma EGP, spet za obdobje desetih let, pod pogojem, da so izpolnjeni pogoji iz odstavkov 155 do 159 Smernic.
These require further analysis of the necessity and proportionality of the aid.
Ti zahtevajo nadaljnjo analizo nujnosti in sorazmernosti pomoči.
In accordance with paragraph 158 of the Environmental Aid Guidelines, the Authority would consider the aid to be necessary if the following cumulative conditions were met: (1) the choice of beneficiaries must be based on objective and transparent criteria, and the aid must be granted in principle in the same way for all competitors in the same sector/relevant market if they are in a similar factual situation; (2) the environmental tax without reduction must lead to a substantial increase in production costs and, if so; (3) the increase cannot be passed on to consumers without leading to important sales reductions.
V skladu z odstavkom 158 Smernic o državni pomoči za varstvo okolja bi Nadzorni organ štel pomoč za nujno, če bi bili izpolnjeni naslednji kumulativni pogoji: (1) izbira upravičencev mora temeljiti na objektivnih in preglednih merilih, pomoč pa mora biti načeloma dodeljena na enak način za vse konkurente v istem sektorju/upoštevnem trgu, če so v podobnem dejanskem položaju; (2) okoljska dajatev brez znižanja mora privesti do precejšnjega povišanja proizvodnih stroškov in, če je tako; (3) zvišanja ni mogoče prenesti na kupce, ne da bi to povzročilo pomembno znižanje prodaje.
In this case the Authority has concerns, given the Norwegian authorities’ stated view that the intention behind the expansion of the tax to include natural gas and LPG was to impose a tax on heating so as to encourage more environmentally friendly alternatives, that the beneficiaries (i.e. those undertakings who use natural gas and LPG for non-heating purposes) were indeed truly chosen based on objective and transparent criteria.
Glede na navedeno stališče norveških organov, da je bil namen razširitve davka za vključitev zemeljskega plina in utekočinjenega naftnega plina uvedba davka za ogrevanje, ki bi spodbujal okolju prijaznejše alternative, Nadzorni organ dvomi, da so bili upravičenci (tj. tista podjetja, ki uporabljajo zemeljski plin in utekočinjeni naftni plin za druge namene, kot je ogrevanje) resnično izbrani na podlagi objektivnih in preglednih meril.
In any event, the Authority has not been provided with any information concerning the extent to which the CO2 tax leads to a substantial increase in costs that cannot be passed to consumers, and therefore doubts that the aid is necessary.
Vsekakor Nadzorni organ ni prejel nobenih informacij v zvezi s tem, v kakšnem obsegu davek na CO2 pripomore k znatnemu povišanju stroškov, ki ga ni mogoče prenesti na kupce, in zato dvomi, da je pomoč nujna.
The Authority has no evidence, therefore, (for example through projections of a likely decrease in turnovers or market shares) to enable it to conclude that the exemption is necessary as the tax increase could not be passed on to consumers without leading to significant sales reductions.
Nadzorni organ tako nima nobenega dokaza (npr. projekcij verjetnega zmanjšanja prometa ali tržnih deležev), da bi lahko sklepal, da je oprostitev nujna, saj se zvišanja davka ne da prenesti na kupce, ne da bi to povzročilo znatno zmanjšanje prodaje.
With respect to the proportionality of the aid, each beneficiary would (according to paragraph 159 of the Environmental Aid Guidelines) have to fulfil one of the following criteria: (1) it must pay a proportion of the national tax which is broadly equivalent to the environmental performance of each individual beneficiary compared to the performance related to the best performing technique within the EEA (the beneficiaries benefiting at most from a reduction corresponding to the increase in production costs from the tax, using the best performing technique and which cannot be passed on to customers); (2) it must pay at least 20 % of the national tax unless a lower rate can be justified; or (3) it must enter into agreements with the EFTA State whereby it commits itself to achieve environmental objectives with the same effect as would be achieved under paragraphs (1) or (2) or if the Community minima were applied.
Glede sorazmernosti pomoči bi moral vsak upravičenec (v skladu z odstavkom 159 Smernic o državni pomoči za varstvo okolja) izpolnjevati eno od naslednjih meril: (1) plačati mora delež nacionalnega davka, ki na splošno ustreza okoljski učinkovitosti vsakega posameznega upravičenca v primerjavi z učinkovitostjo glede na najučinkovitejšo tehniko v EGP (upravičenci so upravičeni največ do znižanja, ki ustreza povečanju proizvodnih stroškov iz davka z uporabo najučinkovitejše tehnike in ki ga ni mogoče prenesti na potrošnike); (2) plačati mora vsaj 20 % nacionalnega davka, razen če je lahko nižja stopnja upravičena, ali (3) skleniti mora sporazum z državo Efte, s katerim se zaveže, da bo dosegel okoljevarstvene cilje, ki imajo enak učinek, kot bi bil dosežen v skladu z odstavkom 1 ali 2 ali če bi se uporabile najnižje stopnje Skupnosti.
In this case the Authority has no information regarding best performing technique, though it is clear that that is not a requirement of the tax measure; the condition requiring payment of 20 % of the national tax has no relevance given that this would in any event represent an amount considerably greater than the minimum levels under the Energy Tax Directive; and the Authority has no information relating to the existence of any agreements with the Norwegian authorities that can achieve the same environmental objectives.
V tem primeru Nadzorni organ nima nobenih informacij v zvezi z najučinkovitejšo tehniko, čeprav je jasno, da davčni ukrep tega ne zahteva, pogoj, ki določa plačilo 20 % nacionalnega davka pa glede na to, da bi to vsekakor predstavljalo precej večji znesek od najnižjih stopenj v Direktivi o davku na energijo, ni pomemben, poleg tega pa Nadzorni organ nima nobenih informacij v zvezi z obstojem kakršnih koli sporazumov z norveškimi organi, s katerimi bi lahko dosegli enake okoljevarstvene cilje.
The Authority does not consider, therefore, that the exemption is proportionate.
Zato Nadzorni organ meni, da oprostitev ni sorazmerna.
The Authority determines, therefore, that the exemption has not been shown to be necessary or proportionate and is not compatible with the Authority’s Environmental Aid Guidelines.
Nadzorni organ zato odloči, da nujnost oz. sorazmernost oprostitve ni bila dokazana ter da oprostitev ni združljiva s Smernicami Nadzornega organa o državni pomoči za varstvo okolja.
The Authority does not exclude, however, that in certain circumstances more limited exemptions from the tax could be considered compatible with the EEA Agreement.
Vendar Nadzorni organ ne izključuje, da bi se v določenih okoliščinah bolj omejene oprostitve davka lahko štele za združljive s Sporazumom EGP.
Exemptions limited, for example, to undertakings suffering net costs as a result of participation in the Norwegian emissions trading scheme, with the extent of the exemption limited to covering those costs, could in some circumstances be regarded necessary and proportionate [32].Furthermore exemptions complying with the Energy Taxation Directive, limited to 10 years, where the beneficiaries pay at least the community minimum tax level could be implemented in accordance with Article 25 of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) [33], which has been incorporated into the EEA Agreement.The Norwegian authorities’ proposals do not, however, contain such limitations, and the Authority has, therefore, not assessed these possibilities further.
Oprostitve, omejene npr. na podjetja, ki nosijo neto stroške zaradi udeležbe v norveški shemi za trgovanje z emisijami, in omejene v takem obsegu, da pokrijejo te stroške, bi v nekaterih okoliščinah lahko veljale za nujne in sorazmerne [32].Poleg tega bi se oprostitve v skladu z Direktivo o obdavčitvi energije, omejene na deset let, pri katerih upravičenci plačujejo davek vsaj po najnižji davčni stopnji Skupnosti, lahko uvedle v skladu s členom 25 Uredbe Komisije (ES) št. 800/2008 z dne 6. avgusta 2008 o razglasitvi nekaterih vrst pomoči za združljive s skupnim trgom z uporabo členov 87 in 88 Pogodbe (Uredba o splošnih skupinskih izjemah) [33], ki je bil vključen v Sporazum EGP.Vendar pa predlogi norveških organov ne vsebujejo takih omejitev in zato Nadzorni organ ni nadalje ocenjeval teh možnosti.
The Authority concludes, therefore, that the measure is not compatible with the EEA Agreement,
Nadzorni organ zato sklene, da ukrep ni združljiv s Sporazumom EGP –
The aid measure which the Norwegian authorities are planning to implement is not compatible with the functioning of the EEA Agreement.
Ukrep pomoči, ki ga nameravajo izvajati norveški organi, ni združljiv z delovanjem Sporazuma EGP.
The aid measure may not be implemented.
Ukrep pomoči se ne sme izvajati.
Hereinafter referred to as ‘the Surveillance and Court Agreement’.
V nadaljnjem besedilu Sporazum o Nadzornem organu in Sodišču.
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 L 231, 3.9.1994, p. 1 and EEA Supplement No 32, 3.9.1994, p. 1 (hereinafter referred to as ‘the State Aid Guidelines’).
Smernice o uporabi in razlagi členov 61 in 62 Sporazuma o EGP ter člena 1 Protokola 3 k Sporazumu o Nadzornem organu in Sodišču, ki jih je Nadzorni organ sprejel in izdal 19. januarja 1994 ter so objavljene v Uradnem listu Evropske unije L 231, 3.9.1994, str. 1, in v Dopolnilu EGP št. 32, 3.9.1994, str. 1 (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/.
Decision No 195/04/COL of 14 July 2004 published in OJ L 139, 25.5.2006, p. 57 and EEA Supplement No 26, 25.5.2006, p. 1.
Odločba št. 195/04/COL z dne 14. julija 2004 je objavljena v UL L 139, 25.5.2006, str. 57, in v Dopolnilu EGP št. 26, 25.5.2006, str. 1.
The consolidated version of this Decision is published on the Authority’s website: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/
Posodobljena različica te odločbe je objavljena na spletni strani Nadzornega organa: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/.
For more detailed information on the correspondence between the Authority and the Norwegian authorities, reference is made to the Authority’s Decision to open the formal investigation procedure.
Podrobnejše informacije o dopisih med Nadzornim organom in norveškimi organi so navedene v odločbi Nadzornega organa o začetku formalnega postopka preiskave.
Published in OJ C 146, 12.6.2008, p. 2 and EEA Supplement No 32, 12.6.2008, p. 17.
Objavljeno v UL C 146, 12.6.2008, str. 2, in v Dopolnilu EGP št. 32, 12.6.2008, str. 17.
This and other translations of Norwegian legislation in this decision have been undertaken by the Authority.
Te in druge prevode norveške zakonodaje v tej odločbi je pripravil Nadzorni organ.
The Soria Moria Statement is a policy statement drawn up by the three political parties forming the current Norwegian Government.
Izjava Soria Moria je izjava o strategiji, ki so jo pripravile tri politične stranke v sedanji norveški vladi.
As opposed to the heating of buildings.
V nasprotju z ogrevanjem zgradb.
An independent association whose objective is to promote a rational utilisation of bio energy in Norway url: www.nobio.no
Neodvisno združenje, ki si prizadeva za spodbujanje preudarne rabe bioenergije na Norveškem, spletna stran: www.nobio.no.
Joined cases E-5/04, E-6/04 and E-7/04 Fesil and Finnfjord, PIL and others, and the Kingdom of Norway v EFTA Surveillance Authority [2005] EFTA Court Report, p. 117.
Združene zadeve E-5/04, E-6/04 in E-7/04 Fesil in Finnfjord, PIL in drugi ter Kraljevina Norveška proti Nadzornemu organu Efte [2005], Poročilo Sodišča Efte, str. 117.
British Aggregates Association v Commission judgment of 22 December 2008, Case C-487/06.
Sodba British Aggregates Association proti Komisiji z dne 22. decembra 2008, zadeva C-487/06.
Opinion delivered on 17 July 2008, Case C-487/06.
Mnenje z dne 17. julija 2008, zadeva C-487/06.
Paragraph 100 of the opinion.
Odstavek 100 mnenja.
Case C-143/99 Adria-Wien Pipeline GmbH, Wietersdorfer & Peggauer Zementwerke GmbH and Finanzlandesdirektion für Kärnten [2001] ECR I-8365 at paragraph 41.
Zadeva C-143/99 Adria-Wien Pipeline GmbH, Wietersdorfer & Peggauer Zementwerke GmbH proti Finanzlandesdirektion für Kärnten (2001) ZOdl., I-8365, odstavek 41.
See footnote 20 for the reference.
Za sklic glej opombo 20.
See Case C-159/01 Netherlands v Commission [2004] ECR I-4461, paragraphs 43–47.
Glej zadevo C-159/01 Nizozemska proti Komisiji (2004), ZOdl., I-4461, odstavki 43–47.
See in this respect Case 730/79 Phillip Morris v Commission [1989] ECR 2671
S tem v zvezi glej zadevo 730/79 Phillip Morris proti Komisiji (1989), ZOdl., 2671.
The minimum taxation level fixed by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51), as amended.
Najnižja stopnja obdavčitve, določena z Direktivo Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (UL L 283, 31.10.2003, str. 51), kot je bila spremenjena.
Paragraphs 151–152 of the Environmental Aid Guidelines.
Odstavka 151 in 152 Smernic o državni pomoči za varstvo okolja.
See also paragraphs 70(15) and 10.
Glej tudi odstavka 70(15) in 10.
Paragraph 57 of the Environmental Aid Guidelines.
Odstavek 57 Smernic o državni pomoči za varstvo okolja.
A principle recently accepted by the European Commission in Case N 22/08 of 19 May 2008 (OJ C 184, 22.7.2008, p. 6) relating to Sweden and by the Authority in its Decision No 502/08/COL on CO2 tax exemption and reduced oil tax rate (also Norway).
Načela, ki sta jih nedavno sprejela Evropska komisija v zadevi N 22/08 z dne 19. maja 2008 (UL C 184, 22.7.2008, str. 6) v zvezi s Švedsko in Nadzorni organ v svoji Odločbi št. 502/08/COL o oprostitvi davka na CO2 in nižji davčni stopnji za olje (tudi Norveška).