natgillin/translations-raw huggingface dataset:
OJ L 202, 18.7.1998.C(2004)3932, current No C 35-2004.http://europa.eu.int/comm/competition/state_aid/legislation/aid3.html#DIII.
C(2004) 3932, trenutna št. C 35-2004.http://europa.eu.int/comm/competition/state_aid/legislation/aid3.html#DIII.
The opening of formal proceedings does not prejudge the nal outcome of an investigation.In brackets, dates of capital transfer.
Uvedba uradnega postopka ne vpliva na končni rezultat preiskave.V oklepajih so datumi kapitalskega transferja.
Girozentrale (WestLB) (1991), then the biggest of the German public banks, but also Landesbank Berlin (1993), Norddeutsche Landesbank (1991), Bayerische Landesbank (1994 and 1995), Hamburgische Landesbank (1993), Landesbank Schleswig-Holstein (1991) and Landesbank Hessen-üringen (1998).
Komisija ni dovolj natančno pojasnila svojih izračunov, vendar pa je potrdilo vsebino odločbe.
458. e Commission’s assessment showed that the remuneration agreed by the Länder in return for the transfer of assets was very low (on average less than 1 %) and did not correspond to the normal return that a private investor would have expected for a comparable, non-cash investment (which has been estimated at some 6–7 % a er tax, except for Landesbank Hessen-üringen where the interest rate for a di erent instrument — silent participation — is substantially lower).
Ocena Komisije je pokazala, da je plačilo, ki je bilo dogovorjeno z deželnimi vladami v zameno za prenos sredstev, zelo nizko (v povprečju manj kot 1 %) in ni ustrezalo običajnemu donosu, ki bi ga zasebni vlagatelj pričakoval za primerljivo, negotovinsko naložbo (ki je bila ocenjena na okoli 6–7 % po obdavčitvi, razen za banko Landesbank Hessen-üringen, pri kateri je obrestna mera za drug instrument – tiho udeležbo – precej nižja).
Aid to Spanish steel producer Siderúrgica Añón SA (
Pomoč španskemu proizvajalcu jekla Siderúrgica Añón SA (
On 14 June, the Commission issued a nal negative decision against several nancial measures in favour of Spanish steel producer Siderúrgica Añón SA. e measures concerned a subsidy amounting to approximately EUR 2 million, an interestfree loan amounting to approximately EUR 2 million, a subsidisation by 25 basis points of the interest rate as well as the formalisation fee of a loan in the order of EUR 10 million, a guarantee on 30 % of the very same loan for a premium beyond market conditions, and a provision of capital amounting to about EUR 2 million.
Komisija je 14. junija izdala dokončno negativno odločbo proti več nančnim ukrepom v korist španskemu proizvajalcu jekla Siderúrgica Añón SA. Ukrepi so se nanašali na subvencijo v višini približno 2 milijonov EUR, brezobrestno posojilo v višini približno 2 milijonov EUR, subvencioniranje za 25 osnovnih točk obrestne mere ter provizijo za odobritev posojila v višini 10 milijonov EUR, jamstvo za 30 % istega posojila za premijo nad tržnimi razmerami ter zagotovitev kapitala v višini približno 2 milijonov EUR.
Although the company is considered a mediumsized enterprise and investment aid
Čeprav se podjetje pojmuje kot srednje veliko podjetje in se lahko pomoč za naložbe za srednje velika podjetja celo v jeklarstvu izvzame, to ne velja za večje dodelitve individualne pomoči, kot je ta.
C 95/2001 (ex CP 38/2001 — ex NN 71/2001), decision of 14.7.2004.
C 95/2001 (ex CP 38/2001 – ex NN 71/2001), odločba z dne 14.7.2004.
Transport aid to the motor vehicle industry in outermost and low population
Pomoč pri prevozu za industrijo motornih vozil v najbolj oddaljenih regijah in
On 8 September, the Commission issued a no-objection decision allowing the grant of aid to Volvo in connection with the transport of truck cabins produced in the Volvo plant in Umeå, a region qualifying as a low population density area in the north of Sweden.
Komisija je 8. septembra odločila, da ne bo nasprotovala dodelitvi pomoči družbi Volvo v zvezi s prevozom kamionskih kabin, proizvedenih v obratu Volva v regiji Umeå, ki je opredeljena kot območje z zelo nizko gostoto prebivalstva na severu Švedske.
Until 31 December 2002, the Community framework for State aid to the motor vehicle industry (255) expressly prohibited the grant of transport aid to this industry qualifying as a sensitive sector.
Do 31. decembra 2002 je okvir Skupnosti za državno pomoč industriji motornih vozil (255) izrecno prepovedoval dodelitev pomoči pri prevozu za to industrijo, ki je opredeljena kot občutljivi sektor.
Since the expiry of the framework on 1 January 2003, the Volvo case was the rst notification concerning transport aid to a manufacturer of motor vehicles. e aid was allowed because there is no industry-specific rule in force any more which would prohibit or otherwise limit the grant of transport aid in regions qualifying as outermost regions or low population density regions within the meaning of the guidelines on national regional aid (256).
Primer Volvo je bil od izteka veljavnosti okvira 1. januarja 2003 prvi primer priglasitve v zvezi s pomočjo v transportnem sektorju za proizvajalca motornih vozil. Pomoč je bila dovoljena, ker ne velja več nobeno posebno pravilo za to industrijo, ki bi prepovedovalo ali kako drugače omejevalo dodelitev pomoči pri prevozu v regijah, ki so opredeljene kot najbolj oddaljene ali območja z nizko gostoto prebivalstva v smislu smernic o nacionalni regionalni pomoči (256).
In 2004, all acceding States submitted, under the interim procedure for existing aid referred to in Annex IV, paragraph 3, subparagraph 1(c) to the Accession Treaty, the prolongation of their existing regional aid maps for the period from 1 May 2004 to 31 December 2006.
Leta 2004 so vse države pristopnice v skladu z vmesnim postopkom za obstoječo pomoč, navedenim v odstavku 3(1)(c) Priloge IV k Pristopni pogodbi, predložile programe za podaljšanje svojih obstoječih regionalnih pomoči za obdobje od 1. maja 2004 do 31. decembra 2006.
Among other things, the new Member States have been requested to ensure compliance with the reduced regional aid ceilings for aid to large investment projects as provided for by the 2002 multisectoral framework (257). e Commission has examined these measures and has issued a decision not to raise any objections for all new Member States.
Nove države članice so med drugim morale zagotoviti skladnost z znižanimi zgornjimi mejami regionalne pomoči za večje investicijske projekte, kot je predvideno v Večsektorskem okviru 2002 (257). Komisija je te ukrepe preučila in izdala odločbo o nevložitvi ugovora za vse nove države članice.
In e ect, virtually the entire territory of each new Member State is eligible for Article 87(3)(a) status, the only exceptions being the territory of Cyprus and the capital cities of Prague and Bratislava.
Skoraj celotno ozemlje vsake nove države članice je namreč upravičeno do statusa iz člena 87(3)(a), pri čemer so edine izjeme ozemlje Cipra ter glavni mesti Praga in Bratislava.
In June, the French authorities notified, under the individual notification requirement provided for by the 2002 multisectoral framework on regional aid for large investment projects, a EUR 48 million aid payment for an investment project by Total
Junija so francoski organi v skladu z zahtevo po posamezni priglasitvi, predvideni v Večsektorskem okviru 2002 za regionalno pomoč, namenjeno večjim investicijskim projektom, priglasili plačilo pomoči v višini 48 milijonov EUR za investicijski projekt družbe Total France (258).
OJ C 279, 15.9.1997.OJ C 258, 9.9.2000.OJ C 70, 19.3.2002, as amended by the Commission communication on the modification of the multisectoral framework on regional aid for large investment projects (2002) with regard to the establishment of a list of sectors facing structural problems and on a proposal of appropriate measures pursuant to Article 88 paragraph 1 of the EC Treaty, concerning the motor vehicle sector and the synthetic bres sector (OJ C 263, 1.11.2003).
UL C 279, 15.9.1997.UL C 258, 9.9.2000.UL C 70, 19.3.2002, kakor je bil spremenjen s Sporočilom Komisije o spremembi Večsektorskega okvira o regionalni pomoči za večje investicijske projekte (2002) v zvezi z oblikovanjem seznama sektorjev, ki se srečujejo s strukturnimi težavami, in o predlogu ustreznih ukrepov v skladu s členom 88(1) Pogodbe ES v zvezi s sektorjem motornih vozil in sektorjem sintetičnih vlaken (UL C 263, 1.11.2003).N 283/2004.
According to the 2002 multisectoral framework, Member States have to notify individual aid exceeding a certain threshold which depends on the standard regional aid ceiling applicable in the region concerned.
V skladu z večsektorskim okvirom 2002 morajo države članice priglasiti posamezno pomoč, ki presega določeno zgornjo mejo in je odvisna od standardne zgornje meje regionalne pomoči, veljavne v zadevni regiji.
In order to assess the compatibility of the aid measure with the common market, the Commission has to examine whether distortion e ects of the aid on competition are not greater than its positive e ects on regional development.
Da bi Komisija ocenila združljivost ukrepa pomoči s skupnim trgom, mora preveriti, ali učinki pomoči na izkrivljanje konkurence niso večji od pozitivnih učinkov za regionalni razvoj.
On 4 August, the Commission approved an increase in the aid intensity ceiling from 10 % NGE to 20 % NGE in the UK regional aid map for two job opportunity zones, zones 22 and 23, which constitute West Cumbria, as being compatible with the EC Treaty (259). e adjustment takes e ect upon the entry into force of the Commission’s decision and is valid until 31 December 2006.
Komisija je 4. avgusta potrdila, da je povečanje zgornje meje intenzivnosti pomoči z 10 % neto ekvivalenta dotacije na 20 % neto ekvivalenta dotacije v programu Združenega kraljestva za regionalno pomoč za dve območji zaposlitvenih možnosti, območji 22 in 23, ki tvorita regijo Zahodna Cumbria, združljivo s Pogodbo ES (259). Prilagoditev začne veljati po začetku veljavnosti odločbe Komisije in velja do 31. decembra 2006.
In the initial regional aid map, zones 22 and 23 are socalled 10 % zones pursuant to point 4.8 of the regional aid guidelines (260).
V prvotnem programu regionalne pomoči sta območji 22 in 23 t. i. 10-odstotni območji v skladu s točko 4.8 smernic o regionalni pomoči (260).
Paragraph 5.6 of the guidelines on national regional aid allows the Commission to approve adjustments to existing regional aid maps during their period of validity if it can be shown that socioeconomic conditions have changed significantly.
Odstavek 5.6 smernic o nacionalni regionalni pomoči omogoča, da Komisija odobri prilagoditve obstoječih programov regionalne pomoči med njihovim obdobjem veljavnosti, če se lahko dokaže, da so se družbeno-gospodarske razmere precej spremenile.
If such an adjustment is sought in relation to the aid intensities for socalled c-regions, the Member State has to demonstrate that the socioeconomic indicators that have been chosen by the Member State in order to select c-regions have deteriorated on a national basis.
Če se taka prilagoditev poišče v zvezi z intenzivnostmi pomoči za tako imenovane regije c, mora država članica dokazati, da so se družbeno-gospodarski kazalci, ki jih je država članica izbrala za izbiro regij c, na nacionalni ravni poslabšali.
On 8 September, the Commission approved amendments proposed by the Italian authorities to the regional aid map with regard to the Molise region (261).
Komisija je 8. septembra odobrila spremembe, ki so jih italijanski organi predlagali v programu regionalne pomoči v zvezi z deželo Molise (261).
On 20 October, the Commission closed the formal investigation procedure opened in November 2003 and approved the ‘Invest Northern Ireland Venture 2003’ scheme (263). e scheme seeks to promote risk capital nancing for SMEs in Northern
Komisija je 20. oktobra zaključila formalni preiskovalni postopek, uveden novembra 2003, in odobrila program „Invest Northern Ireland Venture 2003“ (263).
Ireland. It builds upon an umbrella scheme for risk capital nancing to SMEs in the United Kingdom, the ‘Small and Medium Enterprises Venture Capital and Loan Fund (SMEVCLF)’, a measure that was approved by the Commission in 2003.
Temelji na krovnem programu za nanciranje tveganega kapitala za mala in srednje velika podjetja v Združenem kraljestvu, ukrepu „Tvegani kapital in posojilni sklad za mala in srednje velika podjetja (Small and Medium Enterprises Venture Capital and Loan Fund (SMEVCLF))“, ki ga je Komisija odobrila leta 2003.
In November 2003 the Commission had opened the formal investigation procedure in order to enable interested parties to
Komisija je novembra 2003 uvedla formalni preiskovalni postopek, da bi zainteresiranim strankam omogočila, da izrazijo pripombe o predlogu Združenega kraljestva. Vse pripombe so
Report on competition policy 2004 — Volume 1 comment on the UK proposal. All comments were favourable and confirmed the need for and proportionality of the measure.
Poročilo o politiki konkurence za leto 2004 – Zvezek 1 bile pozitivne ter so potrdile potrebo po ukrepu in njegovo sorazmernost.
In view of the positive elements of the scheme, the Commission concluded that the ‘Invest Northern Ireland 2003’ scheme fulfils the conditions set out in the Commission communication on State aid and risk capital (264).
Glede na pozitivne elemente tega programa je Komisija sklenila, da program „Invest Northern Ireland 2003“ izpolnjuje pogoje, določene v sporočilu Komisije o državni pomoči in tveganem kapitalu (264). Komisija je tako ugotovila, da je ukrep združljiv s skupnim trgom.
On 20 October, the Commission ruled that an aid scheme resulting from the extension of the period of validity to 2002 of an Italian law of 2001 (Law No 383/2001, ‘Tremonti bis’) benefiting rms carrying out investment in municipalities a ected by natural disasters in 2002 is incompatible with the State aid rules of the EC Treaty (265).
Komisija je 20. oktobra odločila, da je program pomoči, ki izhaja iz podaljšanja obdobja veljavnosti italijanskega zakona iz leta 2001 (Zakon št. 383/2001, „Tremonti bis“), ki podjetjem omogoča, da izvedejo naložbe v občinah, prizadetih zaradi naravnih nesreč leta 2002, do leta 2002, nezdružljiv s pravili o državni pomoči iz Pogodbe ES (265).
Since the Commission had doubts regarding the guarantees aimed at ensuring that only victims of the disasters would be compensated and that the amount of aid would not exceed the damage, it launched a formal investigation procedure on 17 September 2003.
Ker je Komisija dvomila o jamstvih za zagotovitev, da bodo nadomestilo prejele samo žrtve naravnih nesreč in da znesek pomoči ne bo višji od škode, je 17. septembra 2003 uvedla formalni preiskovalni postopek. Vendar podrobna raziskava ni uspela razbliniti teh dvomov.
In Belgium, in numerous areas of activity, the social partners, on the basis of a voluntary decision, provide for a contribution by employers in the sector to the nancing
V Belgiji socialni partnerji na številnih področjih dejavnosti na podlagi prostovoljne odločitve zagotavljajo prispevek delodajalcev v sektorju pri nanciranju določenih socialnih ukrepov glede na potrebe sektorja (predvsem za usposabljanje
All the companies contributing to a fund can benefit from the programmes part-financed by that fund.
Vsa podjetja, ki prispevajo v sklad, lahko uporabljajo programe, ki jih delno nancira navedeni sklad.
In deciding on the existence or otherwise of State aid, it based its assessment on the four cumulative criteria which the Court of Justice laid down in its
Ko je ugotavljala obstoj ali kak drug pojav državne pomoči, je svojo oceno utemeljila na štirih skupnih merilih, ki jih je Sodišče Evropskih skupnosti določilo v svoji
267), in which the absence of State resources and of imputability to judgment in Pearle ( the State was noted.
267 sodbi Pearle (
(i) the actions nanced by the sectoral funds are entirely decided on by the social partners in the sector and not by the State;
(1) o ukrepih, nanciranih iz sektorskih skladov, v celoti odločajo socialni partnerji v sektorju in ne država;
(ii) nancing comes 100 % from contributions from companies in the sector: the State does not part-finance the funds (if the State did part-finance certain actions of the funds, this co-financing on the part of the State — and it alone — would be characterised as a State resource);
(2) 100 % nanciranja izhaja iz prispevkov podjetij v sektorju: država ne so nancira sklada (če bi država so nancirala določene ukrepe sklada, bi se to so nanciranje s strani države – in samo države – obravnavalo kot državna sredstva);
(iii) the nancing methods and rates are also determined by the social partners in the sector;
(3) tudi načine in stopnje nanciranja določijo socialni partnerji v sektorju;
(iv) there is no intervention by the State in the use of the collected resources.
(4) država ne posreduje pri uporabi zbranih sredstev.
ese four conditions being satisfied in the case of the Belgian sectoral funds, the Commission noted — by analogy with the Pearle judgment — the absence of State resources and of imputability to the State and, consequently, the absence of State aid.
Ker so bili ti štirje pogoji v primeru belgijskega sektorskega sklada izpolnjeni, je Komisija – po analogiji s sodbo Pearle – ugotovila odsotnost državnih sredstev in odgovornost države za to ter posledično neobstoj državne pomoči.
In the Commission decision based on the Pearle case, it is important to note certain limits to the concepts of State resources and of imputability to the State.
V odločbi Komisije na podlagi sodne prakse Pearle je treba upoštevati določene omejitve v zvezi s pojmoma državna sredstva in odgovornost države za to.
On 1 December, the Commission decided not to raise any objections to a scheme involving employment aid to the HCR (hotels, cafes and restaurants) sector in France (268).
Komisija je 1. decembra sklenila, da ne bo vložila nobenih ugovorov zoper program pomoči za zaposlovanje v gostinskem sektorju (hoteli, kavarne in restavracije) v Franciji. (268)
To o set the additional costs to be borne by employers, the French authorities decided to award monthly grants to companies whose employees are paid at least as much as the minimum legal wage applicable in other sectors of activity. e measure is in place for a period of 18 months from 1 July 2004 to 31 December 2005.
Za nadomestitev dodatnih stroškov, ki jih morajo kriti delodajalci, so se francoski organi odločili za dodelitev mesečnih subvencij podjetjem, katerih delavci prejmejo najmanj najnižjo zakonito plačo, ki velja v drugih sektorjih dejavnosti. Ta ukrep velja 18 mesecev od 1. julija 2004 do 31. decembra 2005.
In the absence of any Community legal basis containing explicit provisions for exempting such cases, an assessment directly based on Article 87(3)(c) of the Treaty proved necessary. us, the Commission had to weigh the contribution of the aid towards the EU common interest against its impact on trading conditions and competition in the common market.
Ker ni bilo nobene zakonske podlage Skupnosti, ki bi vsebovala izrecne določbe za izvzetje takih primerov, se je izkazalo, da je nujna ocena, ki je neposredno temeljila na členu 87(3)(c) Pogodbe. Tako je morala Komisija prispevek pomoči k skupnemu interesu EU primerjati z njegovim vplivom na pogoje poslovanja in konkurenco na skupnem trgu.
With regard to the impact of the scheme on trading conditions and competition, the Commission found that this would be quite limited for a number of reasons, notably because restaurant services are essentially a local, non-tradable activity and because the costs incurred by employers exceed the amount of State support and, unlike the aid, are of a perennial nature. e Commission therefore concluded that the measure was compatible with the common market.
V zvezi z vplivom programa na pogoje poslovanja in konkurenco je Komisija ugotovila, da bi bil ta precej omejen zaradi več razlogov, in sicer zato, ker so gostinske storitve predvsem lokalna dejavnost, ki se je ne da tržiti, in ker so stroški, ki jih imajo delodajalci, višji od zneska državne pomoči ter so za razliko od pomoči trajni. Komisija je zato ugotovila, da je ukrep združljiv s skupnim trgom.
Fiscal EIGs
Davčne gospodarske interesne skupine
On 14 December, the Commission decided to launch a formal investigation to establish whether the French tax scheme for ‘fiscal EIGs’ is compatible with the Community rules on State aid.
Komisija se je 14. decembra odločila, da bo uvedla uradno preiskavo, s katero bi ugotovila, ali je francoska davčna ureditev za „davčne gospodarske interesne skupine“ združljiva s pravili Skupnosti o državni pomoči.
Article 39 C of the French General Tax Code (CGI) stipulates that the taxdeductible depreciation of assets leased by an economic interest grouping (EIG) may not exceed the amount charged for the leasing operation.
Člen 39 C francoskega splošnega davčnega zakonika (CGI) določa, da amortizacija sredstev, ki se odšteje od plačila davka, ki jih zakupi gospodarska interesna skupina, ne sme biti višja od zneska, zaračunanega za zakupni posel.
However, Article 39 CA of the CGI (269) provides for an exception to this rule.
Vendar člen 39 CA CGI (269) predvideva izjemo od tega pravila.
Under this article, nancing operations of significant economic and social interest are not subject to the depreciation restriction.
V skladu s tem členom za nančne operacije večjega gospodarskega in socialnega interesa ne veljajo omejitve glede amortizacije.
Exemption under Article 39 CA of the CGI was introduced by Article 77 of Law No 98-546 of 2 July 1998, which sets up a depreciation system for the benefit of certain companies approved by the Minister for the Budget.
Izjema v skladu s členom 39 CA francoskega splošnega davčnega zakonika (CGI) je bila uvedena s členom 77 Zakona št. 98-546 z dne 2. julija 1998, ki določa amortizacijski sistem v korist nekaterih podjetij, ki jih odobri minister za proračun.
• e EIG tax being a scally transparent instrument, it is the members constituting the EIG who benefit directly from the removal of the upper limit on depreciation.
Ker je davek gospodarske interesne skupine davčno pregleden instrument, imajo neposredno korist od odprave zgornje meje glede amortizacije člani, ki sestavljajo gospodarsko interesno skupino.
However, the arrangement provides expressly that two thirds of the advantage thus obtained must be passed on to the enduser in the form of a reduction in the leasing charge or in the price of the option to buy.
Vendar pogodba izrecno določa, da je treba dve tretjini tako pridobljene prednosti prenesti na končnega uporabnika v obliki znižanja zakupnih dajatev ali cene možnosti nakupa.
Moreover, the resale of the asset to the enduser is exempted from capital gains tax.
Poleg tega je ponovna prodaja sredstev končnemu uporabniku oproščena davka od kapitalskih dobičkov.
• e EIG, which is generally made up of nancial institutions, purchases the asset to be nanced and leases it to the end-user.
Gospodarska interesna skupina, ki jo po navadi sestavljajo nančne ustanove, kupuje sredstva, ki jih je treba nancirati, in jih daje v zakup končnemu uporabniku.
Since the decreasing depreciation and the nancial charges borne by the EIG are concentrated on the rst few years of the leasing operation, the results of the EIG show an exceptional loss during this period and become positive only during a later period when the amount of the leasing charges collected exceeds total costs.
Ker so znižanje amortizacije in nančne dajatve, ki jih nosi gospodarska interesna skupina, osredotočeni na prvih nekaj let zakupnega posla, rezultati gospodarske interesne skupine kažejo izjemno izgubo v tem obdobju in postanejo pozitivni šele pozneje, ko znesek zbranih zakupnih dajatev preseže skupne stroške.
Owing to their being subject to the tax arrangements applicable to partnerships, EIGs can deduct the losses thus posted during the rst few years of the operation from the taxable pro ts earned by their members from their current activities. is enables the EIG’s members to reduce the amount of their taxable income.
Ker morajo gospodarske interesne skupine upoštevati davčno ureditev, ki velja za partnerstva, lahko tako prenesene izgube v prvih nekaj letih poslovanja odbijejo od obdavčljivih dobičkov, ki jih njihovi člani pridobijo iz svojih trenutnih dejavnosti. To članom gospodarske interesne skupine omogoča, da znižajo znesek svojega obdavčljivega prihodka.