natgillin/translations-raw huggingface dataset:
In addition, production refunds are granted on sugar originating in Member States or coming from third countries and in free circulation in Member States which is used to manufacture certain products of the chemical industry.
Poleg tega se za sladkor s poreklom iz Skupnosti ali iz tretjih držav in v prosti prodaji v državah članicah, ki je namenjen proizvodnji nekaterih proizvodov kemične industrije, odobrijo proizvodna nadomestila.
The amount of the refund is to be fixed ‘taking account in particular of the costs arising from the use of imported sugar which the chemical industry would have to bear in the event of supply on the world market’. 14
Znesek nadomestila se določi „zlasti ob upo�tevanju stro�kov, nastalih ob uporabi uvoženega sladkorja, ki bi jih morala pokriti kemična industrija pri oskrbi na svetovnem trgu“. 14
The present cases concern A and B sugar which has not been disposed of for consumption within the Community and which is hence disposed of by export.
Obravnavane zadeve se nana�ajo na sladkor A in B, ki ni bil prodan za porabo v Skupnosti in je bil torej izvožen.
The basic regulation also provides that, to the extent necessary to enable sugar to be exported either without further processing or in the form of the processed products listed in Annex V on the basis of world prices, the difference between such prices and prices in the Community may be covered by export refunds.
Osnovna uredba tudi določa, da se lahko za to, da bi se omogočilo izvoz sladkorja brez nadaljnje predelave ali v obliki predelanega blaga iz Priloge V, na osnovi cen, ki veljajo na svetovnem trgu, razlika med temi cenami in cenami v Skupnosti pokrije z izvoznimi nadomestili.
15Export refunds are thus neither
15Izvozna nadomestila torej
12 — Article 2.13 — Article 7(1).14 — Article 7(3).
12 – Člen 2.13 – Člen 7(1).14 – Člen 7(3).
The B quota is the quantity produced in excess of the A quota without exceeding the maximum quota (A quota multiplied by a coefficient); it may be freely marketed in the Community but without an intervention price guarantee, or exported with export aid in the form of export refunds.
Kvota B je količina proizvodnje sladkorja, ki presega kvoto A, ne presega pa najvi�je kvote (kvota A, pomnožena s količnikom); lahko se prosto trži v Skupnosti, vendar brez jamstva s strani intervencijske cene, ali pa se izvozi z izvozno pomočjo v obliki izvoznega nadomestila.
10 — Subject to exceptions set out in Articles 13(2) and 14(1), which are not relevant to the present case.
10 – Razen izjem iz členov 13(2) in 14(1), ki pa za obravnavano zadevo niso upo�tevne.
15 — Article 27(1).
15 – Člen 27(1).
Conversely, Article 33(1) provides for an export levy where the world price of sugar is higher than the intervention price.
Nasprotno pa člen 33(1) določa izvozno dajatev, kadar cena sladkorja na svetovnem trgu preseže intervencijsko ceno.
In practice world prices are normally below supported Community prices.
V praksi so svetovne cene običajno pod subvencioniranimi cenami Skupnosti.
11 — Article 13(1).
11 – Člen 13(1).
They are granted on application and on presentation of the relevant export licence. 16
Odobrijo se na osnovi zahtevka in predložitve ustreznega izvoznega dovoljenja. 16
— That estimate of overall loss is then adjusted before the end of the 2005/06 marketing year by the difference between the actual cumulative overall loss (actual cumulative exportable surplus multiplied by average loss, calculated as in the previous indent) for the 2001/02 to 2005/06 marketing years and the sum total of the basic production levies and the B levies charged (Article 15(2)).
Ta ocena skupne izgube se nato pred koncem tržnega leta 2005/2006 prilagodi z razliko med dejansko kumulativno skupno izgubo (dejanski kumulativni izvozni presežek, pomnožen s povprečno izgubo, izračunano v prej�nji alinei) za tržna leta od 2001/2002 do 2005/2006, ter s skupnim zneskom zaračunanih osnovnih proizvodnih dajatev in dajatev B (člen 15(2)).
With regard to the method of calculation of the production levy, at issue in the present cases, Article 15 17essentially provides as follows:
V zvezi z metodo izračuna proizvodne dajatve, ki je sporna v obravnavanih zadevah, člen 15 17 v bistvu določa naslednje:
— If the above calculation results in a foreseeable overall loss, that loss is divided by the estimated production of A and B sugar for the current marketing year and the result is charged to manufacturers as a basic production levy, capped at a figure ascertainable by reference to the intervention price for white sugar, on their A and B sugar (Article 15(3)).
Če zgornji izračun kaže predvideno skupno izgubo, se ta izguba deli s predvideno proizvodnjo sladkorja A in B, ki velja za tekoče tržno leto, pridobljeni znesek pa se zaračuna proizvajalcem kot osnovna proizvodna dajatev – do zneska, ki se določi glede na intervencijsko ceno za beli sladkor – za njihovo proizvodnjo sladkorja A in B (člen 15(3)).
— First, the overall loss or revenue for the marketing year concerned is estimated before the end of that marketing year by multiplying the ‘exportable surplus’ (forecast production of A and B sugar minus forecast sugar quantities disposed of for consumption within the Community) by the estimated ‘average loss or revenue’ per tonne (the difference between the total amount of refunds and the total amount of levies 18divided by the total tonnage of export obligations to be fulfilled in that marketing year) (Article 15(1)). 19
Prvič, pred koncem vsakega tržnega leta se ugotovi predvideno skupno izgubo ali dohodek, ki se izračuna tako, da se „presežek, ki se izvozi“ (predvidena proizvodnja sladkorja A in B, zmanj�ana za predvideno količino sladkorja, ki se proda za porabo v Skupnosti), pomnoži s predvideno „povprečno izgubo ali z dohodkom“ na tono (razlika med skupnim zneskom nadomestil in skupnim zneskom dajatev, 18deljena s skupno tonažo izvoznih obveznosti, ki jih je treba izpolniti v tem tržnem letu) (člen 15(1)). 19
16 — Article 27(7).
16 – Člen 27(7).
19 — The legislation refers to ‘overall loss or revenue’.
19 – Zakonodaja navaja „skupno izgubo ali dohodek“.
Since, however, world prices are normally less than the Community intervention price, this figure is normally a loss rather than revenue.
Glede na to, da so cene na svetovnem trgu običajno nižje od intervencijskih cen Skupnosti, pa bo �lo v glavnem za izgubo in ne za dohodek.
On that basis and in order to simplify the analysis as much as possible, I shall refer only to losses when describing the calculation.
Na tej podlagi in zaradi poenostavitve analize, kolikor je mogoče, se bom na izgube sklicevala samo pri opisu izračuna.
— If that basic production levy does not cover the foreseeable overall loss (as a result of the capping), the balance is divided by the estimated production of B sugar for the marketing year in question and the resulting amount is charged as a B levy, again subject to a cap, on producers of B sugar (Article 15(4)).
Če navedena (maksimalna) osnovna proizvodna dajatev ne pokrije v celoti predvidene skupne izgube, se preostali znesek deli s predvideno proizvodnjo sladkorja B, ki velja za zadevno tržno leto, dobljeni znesek pa se – spet do določenega zneska – proizvajalcem sladkorja B zaračuna kot dajatev B (člen 15(4)).
— If the effect of the two caps is that the foreseeable overall loss for the current marketing year is still unlikely to be covered by the levies, then the second cap is increased (Article 15(5)).
Če rezultat navedenih dveh zgornjih omejitev kaže na to, da predvidena skupna izguba za tekoče tržno leto verjetno ne bo pokrita iz dajatev, se lahko druga zgornja omejitev zvi�a (člen 15(5)).
— All the losses resulting from the grant of production refunds under Article 7(3) 20are to be taken into account when calcu- lating the overall loss referred to in paragraph 1 (Article 15(6)).
Pri izračunu skupne izgube iz odstavka 1 se upo�tevajo vse izgube, ki izhajajo iz odobritve proizvodnih nadomestil iz člena 7(3) 20 (člen 15(6)).
Both those concepts are dealt with in further detail in the regulation implementing the basic regulation, to which I now turn.
Oba navedena koncepta sta podrobneje obravnavana v uredbi za izvedbo osnovne uredbe, ki jo bom obravnavala v nadaljevanju.
The implementing regulation
Izvedbena uredba
Article 15(8) of the basic regulation provided for the detailed rules for applying Article 15 to be adopted by implementing legislation, to cover in particular the amounts of the levies to be collected.
Člen 15(8) osnovne uredbe predvideva sprejetje izvedbenih določb za uporabo člena 15, ki naj �e zlasti zajemajo zneske dajatev, ki jih je treba zaračunati.
On the basis of (inter alia) that provision, the Commission adopted Regulation No 314/2002 laying down detailed rules for the application of the quota system in the sugar sector 21(‘the implementing regulation’).
Na podlagi (med drugim) navedene določbe je Komisija sprejela Uredbo �t. 314/2002 o določitvi podrobnih pravil za izvajanje sistema kvot v sektorju sladkorja 21 (v nadaljevanju: izvedbena uredba).
21 — Commission Regulation (EC) No 314/2002 of 20 February 2002 (OJ 2002 L 50, p.
21 – Uredba Komisije (ES) �t.
40), as amended by Commission Regulation (EC) No 1140/2003 of 27 June 2003 (OJ 2003 L 160, p. 33).
314/2002 z dne 20. februarja 2002 o določitvi podrobnih pravil za izvajanje sistema kvot v sektorju sladkorja (UL L 160, str. 33).
20 — Sugar used in the chemical industry: see point 13 above.
20 – Sladkor, uporabljen v kemični industriji: glej zgoraj navedeno točko 13.
The implementing regulation provides for (among other things) the determination of the forecast sugar quantities disposed of for consumption in the Community within the meaning of Article 15(1)(b) and (2)(a) of the basic regulation and the definition of export obligations to be fulfilled during the current marketing year within the meaning of Article 15(1)(d) of the basic regulation.
Izvedbena uredba (med drugim) predvideva določitev predvidene količine sladkorja, ki se proda za porabo v Skupnosti v smislu člena 15(1)(b) in (2)(a) osnovne uredbe ter opredeljuje izvozne obveznosti, ki jih je treba izpolniti v tekočem tržnem letu v smislu člena 15(1)(d) osnovne uredbe.
during the current marketing year’ as, essentially, all sugar to be exported in the natural state with export refunds or levies fixed by tenders opened in respect of that marketing year or on the basis of export licences issued during that marketing year and all foreseeable exports of sugar in the form of processed products with export refunds or levies fixed for that purpose during that marketing year, such quantities being spread evenly over the marketing year.
v tekočem tržnem letu“, v bistvu kot vse količine sladkorja za izvoz v naravnem stanju z izvoznimi nadomestili ali dajatvami, določenimi na podlagi razpisov, odprtih za navedeno tržno leto, ali na podlagi izvoznih dovoljenj, izdanih v navedenem tržnem letu, in ves predviden izvoz sladkorja v obliki predelanih proizvodov z izvoznimi nadome -stili ali dajatvami, določenimi v ta namen v navedenem tržnem letu, pri čemer se ti proizvodi enakomerno razporedijo med vsem tržnim letom.
23It appears that the Commission has, at least since 2003, interpreted ‘export obligations’ within the meaning of Article 6(5) as comprising sugar to be exported with export refunds fixed and in fact paid, to the exclusion of sugar to be exported with export refunds fixed and not in fact paid.
23Komisija je očitno – vsaj leta 2003 – „izvozne obveznosti“ v smislu člena 6(5) razlagala tako, da te vključujejo sladkor za izvoz z določenimi in dejansko izplačanimi izvoznimi nadomestili, ter ne kot, da vključujejo sladkor za izvoz z določenimi in ne tudi dejansko izplačanimi izvoznimi nadomestili.
Article 6(4) of the implementing regulation as amended provides that the forecast quantities disposed of for consumption in the Community are (i) total quantities of sugar stored at the beginning of the marketing year, sugar produced under quotas A and B, sugar imported in the natural state and sugar contained in imported processed products, minus (ii) total quantities of sugar exported in the natural state, sugar contained in exported processed products, sugar stored at the end of the marketing year and (essentially) sugar used in the chemical industry.
Člen 6(4) izvedbene uredbe, kot je bil spremenjen, določa, da so predvidene količine, ki se prodajo za porabo v Skupnosti, (i) skupne količine sladkorja, skladi�čene na začetku tržnega leta, sladkor, proizveden po kvotah A in B, sladkor, uvožen v naravnem stanju, in sladkor, ki ga vsebujejo uvoženi predelani proizvodi, zmanj�ane za (ii) skupne količine sladkorja, izvoženega v naravnem stanju, tistega, ki ga vsebujejo izvoženi predelani proizvodi, tistega, skladi�čenega na koncu tržnega leta, in (v bistvu) tistega, ki se ga uporablja v kemični industriji.
22That wording appears to require the quantities in (ii) to include all sugar contained in exported processed products, whether or not export refunds were paid on the sugar.
22 Zdi se, da navedeno besedilo zahteva, da količine iz (ii) vključujejo ves sladkor, ki ga vsebujejo izvoženi predelani proizvodi, ne glede na to, ali so bila izvozna nadomestila za sladkor izplačana ali ne.
Article 6(5) of the implementing regulation defines ‘export obligations to be fulfilled
Člen 6(5) izvedbene uredbe opredeljuje „izvozne obveznosti, ki jih je treba izpolniti
The result of including all sugar contained in exported processed products for the purposes of the second element of the calculation prescribed by Article 6(4) of the implementing regulation is that the ‘forecast quantities disposed of for consumption in the Community’ are less than they would be if all sugar to be exported in processed products were not included.
Vključitev vsega sladkorja, ki ga vsebujejo izvoženi predelani proizvodi, za drugi element izračuna, določenega v členu 6(4) izvedbene uredbe, je to, da so „predvidene količine za prodajo za porabo v Skupnosti“ manj�e, kot bi bile, če ne bi bil vključen ves sladkor za izvoz v predelanih proizvodih.
This in turn increases the ‘exportable surplus’ and, ultimately, the amount of the production levy.
To pa povečuje „presežek, ki se izvozi“, in v končni fazi znesek proizvodne dajatve.
22 — With regard to sugar used in the chemical industry, see point 13 above.
22 – Glede sladkorja, ki se uporablja v kemični industriji, glej zgoraj navedeno točko 13.
The full text of Article 6(4) as amended is in the Annex to this Opinion.
Celotno besedilo člena 6(4), kot je bil spremenjen, je v prilogi k tem sklepnim predlogom.
23 — The full text of Article 6(5) is in the Annex to this Opinion.
23 – Celotno besedilo člena 6(5) je v prilogi k tem sklepnim predlogom.
Background to the main proceedings
Ozadje postopka v glavni stvari
The cases before the referring courts are challenges by sugar producers to the setting of production levies for, variously, the 2001/02, 2002/03 and 2003/04 marketing years.
V zadevah pred predložitvenimi sodi�či proizvajalci sladkorja izpodbijajo določitev proizvodnih dajatev za tržna leta 2001/2002, 2002/2003 oziroma 2003/2004.
It appears that the effect of that increase is significant.
Učinek tega povečanja je precej�en.
It is common ground in the present cases that in many instances 24 sugar producers do not claim export refunds in respect of sugar incorporated in exported processed products.
V obravnavanih zadevah ni sporno, da proizvajalci sladkorja pogosto 24ne zahtevajo izvoznih nadomestil za sladkor, vsebovan v izvoženih predelanih proizvodih. Za to očitno obstajata dva glavna razloga.
First, the quantities involved on any particular occasion will often mean that it is not worth the producer’s while to complete and submit the necessary paperwork.
Prvič, vsakokratne količine pogosto pomenijo, da se proizvajalcu ne izplača sestaviti in predložiti potrebne dokumentacije.
Second, even where the quantities may in principle give rise to entitlement to a worthwhile export refund, the producer may still find that providing proof of the precise amount of sugar used in the product, on which the amount of the export refund depends, is disproportionately difficult.
Drugič, tudi če količine načeloma pomenijo upravičenost do izvoznega nadomestila, ki bi bilo vredno truda, pa je dokazovanje natančne količine sladkorja, ki jo vsebuje proizvod in od katere je odvisen znesek izvoznega nadomestila, za proizvajalca nesorazmerno težavno.
24 — The applicant in Case C-5/06 states, without being contradicted and on the basis of published figures, that the proportion is about 60%.
24 – Tožeča stranka v zadevi C-5/06 navaja, ne da bi ji kdo glede tega nasprotoval in na podlagi objavljenih �tevilk, da je delež okoli 60 %.
25 — Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production levies and the coefficient for the additional levy in the sugar sector for the marketing year 2001/02 (OJ 2002 L 278, p.
25 – Uredba Komisije (ES) �t. 1837/2002 z dne 15. oktobra 2002 o določitvi zneskov za proizvodne dajatve in količnika za dodatno dajatev trgov za sladkor za tržno leto 2001/02 (UL L 278, str.
13); Commission Regulation (EC) No 1762/2003 of 7 October 2003 fixing the production levies in the sugar sector for the 2002/03 marketing year (OJ 2003 L 254, p.
13), Uredba Komisije (ES) �t. 1762/2003 z dne 7. oktobra 2003 o določitvi zneskov za proizvodne dajatve trga za sladkor za tržno leto 2002/03 (UL L 254, str.
4) and Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year (OJ 2004 L 316, p. 64).
4) in Uredba Komisije (ES) �t. 1775/2004 z dne 14. oktobra 2004 o določitvi zneskov za proizvodne dajatve trgov za sladkor za tržno leto 2003/2004 (UL L 316, str. 64).
In Case C-5/06 Jülich, the producer complains essentially that the Commission, in determining the quantities of sugar disposed of for consumption within the Community used when calculating the exportable surplus, should not have included, sugar exported from the Community in the form of processed goods in respect of which no export refunds were paid, since no loss resulted to the Community budget from those exports.
V zadevi C-5/06 Zuckerfabrik Jülich se proizvajalec v bistvu pritožuje nad tem, da Komisija pri določitvi količine sladkorja, ki se proda za porabo v Skupnosti in se uporabi pri izračunu presežka, ki se izvozi, ne bi smela vključiti sladkorja, ki je bil izvožen iz Skupnosti v obliki predelanega blaga in v zvezi s katerim niso bila izplačana izvozna nadomestila, ker zaradi tega izvoza za proračun Skupnosti ni nastala nobena izguba.
Alternatively, in determining the average loss per tonne of sugar, the Commission should also have included the quantity in respect of which no refunds were paid.
Podredno bi morala Komisija pri določanju povprečne izgube na tono sladkorja vključiti tudi količino, v zvezi s katero niso bila izplačana nadomestila.
There was no objective justification for taking into account different quantities when determining the exportable surplus
Za upo�tevanje različnih količin pri določanju presežka, ki se izvozi, in povprečne izgube na tono sladkorja naj ne bi bilo nobene objektivne utemeljitve.
On the basis of the production levies so calculated, Jülich was charged EUR 7.3 million for the marketing year 2003/04.
Družba Zuckerfabrik Jülich je morala na podlagi izračunanih proizvodnih dajatev za tržno leto 2003/2004 plačati 7,3 milijona EUR.
It considers that the correct figure is EUR 3.7 million.
Meni, da je prava �tevilka 3,7 milijona EUR.
It accordingly challenged the assessment before the Finanzgericht (Finance Court), Düsseldorf.
Zato je to presojo izpodbijala pred Finanzgericht (finančno sodi�če) v Düsseldorfu.
That principle requires that measures implemented through Community provisions be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it.
Navedeno načelo zahteva, da so ukrepi, ki se izvajajo s predpisi Skupnosti, primerni za dosego zasledovanega cilja in ne smejo presegati tistega, kar je nujno za njegovo doseganje.
If the aim of charging production levies is simply to require producers to meet the costs of disposing of the surplus Community production, then to set levies without taking into account the fact that export refunds were paid only for a portion of the sugar exported would go beyond what is necessary to achieve this aim.
Če je namen zaračunavanja proizvodnih dajatev samo to, da se od proizvajalcev zahteva pokritje stro�kov prodaje presežne proizvodnje Skupnosti, potem bi določanje dajatev brez upo�tevanja tega, da so bila izvozna nadomestila izplačana samo za del izvoženega sladkorja, presegalo tisto, kar je nujno za dosego tega cilja.
If Article 15 of the basic regulation requires that, in the calculation of the exportable surplus, only those export quantities of sugar in respect of which export refunds have in fact been paid should be taken into
Če člen 15 osnovne uredbe zahteva, da je treba pri izračunu presežka, ki se izvozi, upo�tevati samo tiste izvozne količine sladkorja, v zvezi s katerimi so bila izvozna
account, Article 6(4) of the implementing regulation and Regulation No 1775/2004 27 would be invalid.
člen 6(4) izvedbene uredbe in Uredba �t. 1775/2004 27 nista veljavna.
(2) If Question 1 is to be answered in the affirmative: is Article 6(4) of [the implementing regulation as amended] invalid?
Če odgovor na prvo vpra�anje pritrdilen: ali člen 6(4) [izvedbene uredbe, kot je bil spremenjen], ni veljaven?
If, however, Article 15 of the basic regulation requires that, when calculating the exportable surplus, all the export quantities of sugar are to be taken into account — regardless of the fact that no export refunds have been paid in respect of a portion of those quantities — the question would arise whether that must also be the case when calculating the average loss per tonne of sugar.
Če pa člen 15 osnovne uredbe zahteva, da je treba pri izračunu presežka, ki se izvozi, upo�tevati vse izvozne količine sladkorja, čeprav so bila izvozna nadomestila izplačana le v zvezi z nekaterimi, potem se postavlja vpra�anje, ali je tako tudi pri izračunu povprečne izgube na tono sladkorja.
If the Court of Justice were to take the view that the Commission’s calculation of the average loss per tonne is not consistent with Article 15 of the basic regulation, Regulation No 1775/2004 28would be invalid on that ground.
Če bi Sodi�če zavzelo stali�če, da Komisijin izračun povprečne izgube na tono ni skladen s členom 15 osnovne uredbe, potem Uredba �t. 1775 /2004 28 zaradi tega ne bi bila veljavna.
(3) If Question 1 is to be answered in the negative: is Article 15 of [the basic regulation] to be interpreted as meaning that, when determining both the exportable surplus and the average loss per tonne of sugar, all exports are to be taken into account, even where no export refunds were paid in respect of a portion of those exports in the relevant marketing year?
Če je odgovor na prvo vpra�anje odklonilen: ali je člen 15 [osnovne uredbe] treba razlagati tako, da je treba tudi pri izračunu presežkov, ki se izvažajo, in pri izračunu povprečne izgube na tono sladkorja določiti celoten izvoz tudi takrat, ko za del tega izvoza v zadevnem tržnem letu niso dana izvozna nadomestila?
The Finanzgericht Düsseldorf has accordingly referred the following questions for a preliminary ruling:
Finanzgericht Düsseldorf je zato prekinilo odločanje in Sodi�ču v predhodno odločanje predložilo ta vpra�anja:
(4) If Questions 1, 2 or 3 are to be answered in the affirmative: is Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year invalid?’
Če so odgovori na prvo, drugo ali tretje vpra�anje pritrdilni: ali Uredba Komisije (ES) �t. 1775/2004 z dne 14. oktobra 2004 o določitvi zneskov za proizvodne dajatve trgov za sladkor za tržno leto 2003/04 ni veljavna?“