natgillin/translations-raw huggingface dataset:
Companies in several sectors (including textiles, basic metals, car manufacturing, energy production, mining, intensive agriculture and fisheries, large international trading companies and specic tourism undertakings), were allowed to reduce their tax base by up to 35 % of their prots. e funds created were designated to nance investment and other projects such as expansion and modernisation of plants and buildings, purchase of new equipment or vehicles, environmentally motivated investments, leasing costs, studies, training, patent registration, restructuring plans and many others.
Podjetja iz več sektorjev (med njimi so sektorji tekstilnih izdelkov, kovin, proizvodnje avtomobilov, proizvodnje energije, rudarstva, intenzivnega kmetijstva in ribištva, velike mednarodne trgovske družbe in nekatera turistična podjetja) so lahko svojo davčno osnovo znižala za največ 35 % svojega dobička. Tako ustvarjena denarna sredstva so bila namenjena za nanciranje naložb in drugih projektov, kot so razširitev in posodobitev obratov in stavb, nakup nove opreme ali vozil, naložbe v okoljske namene, stroški najema, študije, usposabljanje, registracija patenta, načrti prestrukturiranja in mnogi drugi.
Moreover, the Commission concluded on a preliminary basis that the scheme does not full the compatibility conditions set out in the appropriate state aid rules.
Poleg tega je Komisija predhodno ugotovila, da shema ne izpolnjuje pogojev o združljivosti, določenih v ustreznih pravilih o državni pomoči.
Being part of the Greek tax system it was directly applicable; therefore, thousands of companies could claim the benet directly from the tax authorities.
Ker je bil del grškega davčnega sistema, se je uporabljal neposredno; zato je na tisoče podjetij lahko zahtevalo ugodnost neposredno od davčnih organov.
Tax breaks for investment vehicles specialised in small capitalisation companies
Odločba Komisije z dne 17. februarja 2003 o shemi pomoči, ki jo Belgija izvaja za centre za usklajevanje s sedežem v Belgiji, 2003/755/ES (UL L 282, 30.10.2003); Odločba Komisije z dne 17. februarja 2003 o državni pomoči, ki jo Nizozemska izvaja za mednarodne dejavnosti financiranja, 2003/515/ES (UL L 180, 18.7.2003).Zadeva C 37/2005 (prej NN 11/2004), Davkov oproščeni rezervni sklad za nekatera podjetja.
Although formally available to all specialised vehicles, the scheme was found to be an indirect subsidy favouring (i) nancial intermediaries setting up investment vehicles dedicated to investing in the stocks of listed small caps, and in particular the
Čeprav je bila shema formalno na voljo vsem specializiranim instrumentom, se je izkazalo, da gre za neposredno subvencijo, ki je dajala prednost (i) finančnim posrednikom, ki so ustanavljali investicijske instrumente za vlaganje v delnice malih kapitalskih struktur, ki kotirajo na borzi, še zlasti družbam za upravljanje, in (ii) samim malim kapitalskim strukturam, ki bi imele dostop do kapitala pod ugodnejšimi pogoji kot podjetja na splošno.
Case C 37/2005 (ex-NN 11/2004) A tax-exempt reserve fund for certain companies.Case C 19/2004 Tax breaks for investment vehicles specialised in small capitalisation companies, Commission decision of 6.9.2005.
Komisija je tudi sklenila, da je pomoč nezdružljiva s skupnim trgom, z obrazložitvijo, da ni namenjena niti doseganju razvojnih ciljev niti ustvarjanju delovnih mest.
III — State aid control management companies, and (ii) the small caps themselves, which would have access to capital on more favourable conditions than companies in general. e Commission also concluded that the aid was incompatible with the common market on the grounds that it was not aimed at achieving either development objectives or job creation. e aid was enacted without prior Commission approval and the Commission ordered the recovery of the tax breaks received by the nancial intermediaries. e decision is interesting in that it makes clear that (i) a tax break favouring certain nancial products may constitute indirect aid for the undertakings promoting and receiving the investments, and (ii) nancial intermediaries have to reimburse a tax break found to constitute aid.
Odločba je zanimiva, ker razjasni, da (i) davčna olajšava, ki daje prednost nekaterim finančnim produktom, lahko pomeni neposredno pomoč za podjetja, ki spodbujajo in prejemajo naložbe, in da (ii) morajo finančni posredniki povrniti davčno olajšavo, ki se izkaže za pomoč.
Tax breaks in favour of newly listed companies (Italy)(287
Davčne olajšave za podjetja, katerih delnice so začele kotirati na borzi (Italija)(287
On the 16th March, the Commission decided that an Italian scheme reducing the nominal and eective tax rates of companies listing on a regulated EU stock exchange in 2004 constituted aid incompatible with the common market.
Komisija je 16. marca sklenila, da je italijanska shema o znižanju nominalne in dejanske davčne stopnje podjetij, katerih delnice so leta 2004 kotirale na s predpisi urejeni evropski borzi, pomoč, ki je nezdružljiva s skupnim trgom.
Italy enacted this special tax scheme in its 2004 budget law with a view to encouraging companies to obtain listings. e scheme provided for the exclusion from taxable income of listing expenses (in addition to the ordinary tax deduction) and a three-year reduction in the corporate tax rate of 13 % for such companies.
Italija je to posebno davčno shemo sprejela v svoji proračunski zakonodaji iz leta 2004, da bi podjetja tako spodbudila k pridobitvi dovoljenj za kotiranje na borzi.
As the aid was enacted without prior approval from the Commission, the final decision orders recovery of the tax breaks granted.
Shema je predvidevala izključitev stroškov kotiranja na borzi (poleg običajnega davčnega odbitka) iz obdavčljivega dohodka in triletno 13-odstotno znižanje stopnje davka na pravne osebe za takšna podjetja.
On the 20th October the Commission proposed appropriate measures regarding Luxembourg’s legislation on ‘exempt 1929 holdings’. is legislation provides that holding companies registered in Luxembourg under the special forms for exempt holdings are free from Luxembourg’s business taxes on dividends, interest, royalties and
Odločba je zanimiva, ker pojasnjuje koncept selektivnosti ukrepov v zvezi z davkom na dohodek. Komisija je odločila, da čeprav so spodbude formalno na voljo vsem podjetjem, ki kotirajo na borzi EU, jih je treba obravnavati kot državno pomoč,
Case C 8/2004 Tax premium in favour of newly listed companies, Commission decision of 16.3.2005.Case E 53/2001 Exempt 1929 holding companies, Commission decision of 20.10.2005.
Zadeva C 19/2004, Davčne olajšave za investicijske instrumente, specializirane za male kapitalske družbe, Odločba Komisije z dne 6.9.2005.Zadeva C 8/2004, Davčna olajšava za podjetja, katerih delnice so začele kotirati na borzi, Odločba Komisije z dne 16.3.2005.
It found that the exemptions favoured only holding companies carrying on certain selected activities and could seriously distort competition as the nancial services typically performed by the exempt holdings took place on international markets where competition was intense.
Komisija je ugotovila, da te oprostitve dajejo prednost samo podjetjem, ki izvajajo nekatere izbrane dejavnosti, in lahko resno izkrivijo konkurenco, saj se -nančne storitve, ki so značilne za davkov oproščene holdinške družbe, opravljajo na mednarodnih trgih, kjer je konkurenca huda.
It considered that the tax breaks were operating aid, as they relieved beneciaries of charges typically imposed on undertakings in Luxembourg without contributing to economic development or job creation.
Komisija meni, da so bile davčne olajšave pomoč za tekoče poslovanje, ker so upravičence razbremenile dajatev, ki so navadno predpisane za podjetja v Luksemburgu, ne da bi prispevale h gospodarskemu razvoju ali ustvarjanju delovnih mest.
Since the aid qualied as existing aid, the Commission could only request changes for the future but not for the past.
Ker se pomoč obravnava kot obstoječa pomoč, Komisija lahko zahteva samo spremembe za naprej, ne pa tudi za nazaj.
Commission closes state aid investigation into tax breaks for sports clubs in Italy (the Salvacalcio law)
Komisija konča preiskavo državne pomoči v zvezi z davčnimi olajšavami za športne klube v Italiji (zakon „Salvacalcio“)
In November 2003, the Commission opened a formal investigation procedure into legislative measures adopted by Italy (the Salvacalcio law), which modied the accounting rules for professional sports clubs and gave them certain tax advantages.
Komisija je novembra 2003 uvedla formalni postopek preiskave glede zakonodajnih ukrepov, ki jih je sprejela Italija (zakon „Salvacalcio“) in ki so spremenili računovodska pravila za profesionalne športne klube in jim dodelili nekatere davčne ugodnosti. Glede na zaskrbljenost, ki jo je izrazila Komisija, so italijanski organi oblasti
Exemption from tax on non-health insurance contracts in favour of mutual and provident societies (France)(290
Oprostitev plačila davka na pogodbe, ki se ne nanašajo na zdravstveno zavarovanje, v korist vzajemnih družb in združenj za vzajemno pomoč (Francija)(290
On the 2nd March, the Commission adopted measures calling on France to abolish, by the 1st January 2006, the exemption from tax on insurance contracts enjoyed by mutual and provident societies in the case of non-health insurance risks.
Komisija je 2. marca sprejela ukrepe, s katerimi je od Francije zahtevala, naj do 1. januarja 2006 odpravi oprostitev plačila davka na zavarovalne pogodbe, ki jo vzajemne družbe in združenja za vzajemno pomoč uživajo v zvezi s tveganji, ki se ne nanašajo na zdravstveno zavarovanje.
In France, insurance contracts concluded by mutual societies governed by the code on mutual societies and provident societies were not subject to the tax on insurance contracts. e Commission considered that this exemption constituted state aid in that it conferred an advantage on mutual and provident societies not enjoyed by other French and foreign insurance companies with which they were in competition.
Davek na zavarovalne pogodbe v Franciji ne velja za zavarovalne pogodbe, sklenjene s strani vzajemnih družb, ki jih ureja zakonik o vzajemnih družbah, in združenj za vzajemno pomoč. Komisija je menila, da takšna oprostitev pomeni državno pomoč, ker za vzajemne družbe in združenja za vzajemno pomoč pomeni ugodnost, ki je ne uživajo druge francoske in tuje zavarovalnice, katerim konkurirajo.
Since France accepted the appropriate measures, the distortion of competition between mutual and provident societies, on the one hand, and insurance companies, on the other, has come to an end in this respect. e Commission’s recommendation and its implementation by France is a follow-up to the action taken on the 13th November 2001(291), when the Commission called on France to put an end to the exemption of mutual and provident societies from the tax on insurance contracts in the case of health insurance risks.
Odkar je Francija sprejela ustrezne ukrepe, v tem smislu ni več izkrivljanja konkurence med vzajemnimi družbami in združenji za vzajemno pomoč na eni strani in zavarovalnicami na drugi. Priporočilo Komisije in njegovo izvajanje s strani Francije pomenita nadaljevanje ukrepa, sprejetega 13. novembra 2001(291), ko je Komisija od Francije zahtevala, naj odpravi oprostitev plačila davka na zavarovalne pogodbe, ki velja za vzajemne družbe in združenja za vzajemno pomoč v primeru tveganj, povezanih z zdravstvenim zavarovanjem.
Subsequent to that proposal, France replaced the specic exemption for mutual and provident societies with an exemption for so-called ‘solidarity’ health insurance contracts, i.e., contracts concluded without a prior medical examination, irrespective of the status of the body providing the cover. e latter exemption was considered by n d
Po tem predlogu je Francija posebno oprostitev vzajemnih družb in združenj za vzajemno pomoč nadomestila z oprostitvijo tako imenovanih „solidarnostnih“ pogodb za zdravstveno zavarovanje, to pomeni pogodb, sklenjenih brez predhodnega zdravniškega pregleda, ne glede na pravni položaj organa, ki daje kritje.
292 the Commission to be compatible with the rules on state aid on the 2
Komisija je 2. junija 2004(292) menila, da je slednja oprostitev združljiva s pravili o državni pomoči.
Tax breaks for takeovers of ailing industrial firms (France)(293
Davčne olajšave za prevzeme industrijskih podjetij v težavah (Francija)(293
On the 1st June, the Commission approved a new French scheme of tax breaks for takeovers of ailing industrial firms. e aid takes the form of reductions in corpora- tion tax, trade tax (taxe professionnelle), and property tax (taxe foncière)(294). e amount of aid varies depending on the number of jobs created and the region in which the takeover takes place.
Komisija je 1. junija odobrila novo francosko shemo davčnih olajšav za prevzeme industrijskih podjetij v težavah. Pomoč ima obliko znižanja davka na dobiček podjetij, davka na dohodek iz poslovne dejavnosti (taxe professionnelle) in davka na
In the least-favoured regions, the aid is available for all firms; elsewhere it is conned to small and medium-sized enterprises.
Zadeva C 70/2003, Ukrepi v korist italijanskih športnih klubov, Odločba Komisije z dne 22.6.2005.Zadeva E 20/2004, Oprostitev davka na zavarovalne pogodbe v korist vzajemnih družb in združenj za vzajemno pomoč, Odločba Komisije z dne 2.3.2005.Glej Poročilo o konkurenci 2001, zadeva E 46/2001.UL C 126, 25.5.2005.Zadeva N 553/04, Davčne olajšave za prevzeme industrijskih podjetij v težavah, Odločba Komisije z dne 1.6.2005.
e Commission considered the scheme to be compatible with the guidelines
Komisija je menila, da je shema združljiva s smernicami o regionalni pomoči
In all cases the concept of damage was based on renancing costs and/or replacement value.
III – Nadzor državnih pomoči stni vrednosti.
Incurred losses and foregone prots associated with temporary interruptions in the production process and with the loss of orders, customers or markets was not considered to be eligible.
Izgube in izpadi dobička, povezani z začasnimi prekinitvami proizvodnega procesa, izgubo naročil, strank ali trgov se niso šteli za upravičene.
Reform of the Dutch healthcare insurance system(299
Reforma nizozemskega sistema zdravstvenega zavarovanja(299
On the 3rd May, the Commission authorised EUR 15 billion of public funding for a fundamental reform of the health insurance system in the Netherlands. e objective of the reform is to guarantee access for all citizens while promoting eciency and nancial sustainability in healthcare provision.
Komisija je 3. maja odobrila 15 milijard EUR javnega financiranja za temeljno reformo sistema zdravstvenega zavarovanja na Nizozemskem. Cilj reforme je zagotoviti dostop vsem državljanom, pri tem pa spodbujati učinkovitost in finančno vzdržnost pri zagotavljanju zdravstvenega varstva.
To this end, the authorities have set up a risk equalisation system between insurers and support the transformation of the system by granting start-up capital to certain insurers.
V ta namen so organi oblasti vzpostavili sistem izravnave tveganj med zavarovalnicami in podpirajo preoblikovanje sistema tako, da nekaterim zavarovalnicam dodelijo zagonski kapital.
In order to ensure solidarity, health insurers will be obliged by the Dutch government to accept all citizens and will be prevented from dif-
Da bi zagotovili solidarnost, bo nizozemska vlada od zdravstvenih zavarovalnic zahtevala, da sprejmejo vse državljane, in jim onemogočila različno oblikovanje premij.
III — State aid control ferentiating premiums. First, in order to compensate the insurers for these public service obligations, the Dutch authorities will introduce a system designed to neutralise the dierent risk proles of the health insurers due to their dierent client portfolios.
Prvič, nizozemski organi bodo kot nadomestilo zavarovalnicam za te obveznosti iz opravljanja javnih storitev uvedli sistem, katerega cilj je nevtralizirati različne prole tveganj zdravstvenih zavarovalnic zaradi različnih portfeljev njihovih strank.
Although the Commission was not convinced that the measure fullled the conditions set out in the ECJ’s Altmark judgment, it found the measure compatible with the common market under Article 86(2).
Čeprav Komisija ni bila prepričana, da ukrep izpolnjuje pogoje, določene v sodbi Sodišča Evropskih skupnosti v zadevi Altmark, je ugotovila, da je ukrep združljiv s skupnim trgom na podlagi člena 86(2).
Secondly, as a one-off measure, existing sickness funds will be allowed to carry over their nancial reserves into the new market regime as a form of start-up capital. e sickness funds, which will be transformed into normal private insurers, need these reserves in order to meet the solvency requirements imposed on health insurers.
Drugič, obstoječim zdravstvenim skladom bo dovoljeno, da z enkratnim ukrepom prenesejo svoje nančne rezerve v novo tržno ureditev v obliki zagonskega kapitala. Zdravstveni skladi, ki se bodo preoblikovali v običajne zasebne zavarovalnice, potrebujejo takšne rezerve za izpolnjevanje zahtev glede plačilne sposobnosti, ki veljajo za zdravstvene zavarovalnice.
In reforming the healthcare system, the Dutch government is acting in accordance with one of the priorities of the Lisbon strategy, namely to seek to ensure ‘nancially sustainable and viable healthcare and long-term care’. e Commission found this measure to be necessary and proportional and thus concluded that the measure was compatible with the common market under Article 87(3)(c).
Z reformo sistema zdravstvenega varstva nizozemska vlada ravna v skladu z eno od prednostnih nalog lizbonske strategije, in sicer si prizadeva zagotoviti „nančno trajnostno in vitalno zdravstveno varstvo ter dolgoročno oskrbo“. Komisija je menila, da je takšen ukrep nujen in sorazmeren, ter tako sklenila, da je ukrep združljiv s skupnim trgom na podlagi člena 87(3)(c).
Following notication by the French authorities, the Commission examined several measures forming part of the hiving-off of the nancial business of the post of-ce, La Poste (LP), to its subsidiary, Banque Postale (BP).
Komisija je po priglasitvi francoskih organov oblasti preučila več ukrepov, ki so bili del odstopitve finančnih poslov pošte La Poste (LP) v izvajanje njeni podružnici Banque Postale (BP).
In the absence of additional capital from LP, the Commission took the view that, taking into account the situation at the time of transfer of the business, this measure did not constitute state aid.
Ker ni bilo dodatnega kapitala iz LP, je Ko-
Report on Competition Policy 2005 ute the ‘livret A’ (a tax-free savings account), the unlimited state guarantee granted to LP and the pension schemes for LP ocials reassigned to BP, will be examined separately.
Poročilo o politiki konkurence za leto 2005 misija menila, da glede na položaj ob prenosu poslov takšna zagotovitev sredstev ne pomeni državne pomoči. Preverjanje in potrditev, da raven lastnih sredstev BP zadostuje za obseg in vrsto njenega poslovanja, ni naloga Komisije, ampak so za to odgovorni nacionalni organi za skrbno in varno poslovanje.
On the 7th December, the Commission initiated a formal investigation procedure in the case of non-notied aid in favour of Hellenic Vehicle Industry SA — ELVO(302), a Greek producer of civilian and military motor vehicles and the main supplier to the Greek army.
Komisija je 7. decembra uvedla formalni postopek preiskave v zadevi nepriglašene pomoči za Hellenic Vehicle Industry S.A. – ELVO(302), grškega proizvajalca civil- nih in vojaških motornih vozil in glavnega dobavitelja grške vojske.
In 1999, the Greek government approved the write-off of the company’s debts toward the public sector incurred in 1989–99.
Grška vlada je leta 1999 odobrila odpis dolgov družbe do javnega sektorja, ki so nastali v letih 1989–1999.
According to Greece, the aid amounts to EUR 3.5 million, beneted only the military production of ELVO and, therefore, would be covered by Article 296 EC, which allows derogation from the general prohibition of state aid for reasons directly linked to essential interests of national security.
Po podatkih Grčije naj bi bila pomoč, ki znaša 3,5 milijona EUR, namenjena samo vojaški proizvodnji gospodarske družbe ELVO in naj bi torej bila zajeta v členu 296 ES, ki dovoljuje odstopanje od splošne prepovedi državne pomoči zaradi razlogov, ki so neposredno povezani z bistvenimi interesi nacionalne varnosti.
On the basis of the information available, the Commission considers, however, that only part of the aid was in favour of military production and falls within the scope of Article 296 EC. e remaining aid has to be examined under the general state aid rules.
Vendar Komisija na podlagi razpoložljivih podatkov meni, da je bil vojaški proizvodnji namenjen samo del pomoči in da samo ta del sodi na področje uporabe člena 296 ES. Prestali del pomoči je treba preučiti glede na splošna pravila o državni pomoči.
Tax on mineral phosphorus in feed phosphates (Denmark)
Davek na mineralni fosfor v krmnih fosfatih (Danska)
On the 19th January, the Commission decided not to raise objections to Denmark’s proposed new tax on phosphorus in feed, which aims at reducing the use of phosphorus in agriculture(303).
Komisija se je 19. januarja odločila, da ne bo nasprotovala novemu davku na fosfor v krmilih, ki ga je predlagala Danska in katerega cilj je zmanjšati uporabo fosforja v kmetijstvu(303).
In order not to increase the overall tax level in the Danish agriculture sector, the tax on agricultural land will be lowered in return. e scheme is considered not to constitute state aid in favour of farmers.
Da ne bi povečali skupne ravni obdavčitve v danskem kmetijskem sektorju, se bo v zameno znižal davek na kmetijska zemljišča.
National LFA aid scheme (Finland)
Za shemo se šteje, da ne pomeni državne pomoči v korist kmetov.
On the 16th March, the Commission approved a new state aid measure(
Splošno znižanje zemljiškega davka za kmetij-
Case C 47/2005 Aid to ELVO (Hellenic Vehicle Industry SA) — Greece.Case N 343/2004.Case N 284/2004.
I-6993.Zadeva C 47/2005, Pomoč za ELVO (Hellenic Vehicle Industry S.A.) – Grčija.Zadeva N 343/2004.
III — State aid control
Tudi povprečni znesek znižanja davka na kmeta je zelo nizek (približno 700 DKK (95 EUR) na leto).
If necessary, it will be reduced proportionally in the whole of the country so that the maximum average payment of EUR 250 per hectare is not exceeded. e Commission concluded that the combined payments to less-favoured areas in Finland comply with EU legislation, in particular with point 6 of the EU guidelines for state aid(305) in the agricultural sector and Articles 14 and 15 of Regulation (EC) No 1257/99(306), for the following reasons: the payments are distributed geographically in such a way that areas with lowest yields benet the most; the sectors facing particular structural problems due to natural handicaps receive more aid; and there is no overcompensation when the payment levels are compared with those in comparable regions in the EU.
Po potrebi se bosta v vsej državi sorazmerno znižala, tako da ne bo preseženo najvišje povprečno plačilo v višini 250 EUR na hektar. Komisija je iz naslednjih razlogov sklenila, da so kombinirana plačila za območja z omejenimi možnostmi na Finskem v skladu z zakonodajo EU, zlasti s točko 6 smernic EU za državne pomoči(305) v kmetijskem sektorju ter členoma 14 in 15 Uredbe (ES) št. 1257/99(306): plačila so geografsko porazdeljena tako, da območja z najnižjim pridelkom uživajo največje ugodnosti; sektorji, ki se zaradi naravnih ovir spoprijemajo s posebnimi strukturnimi težavami, prejmejo več pomoči; in pri tem ne prihaja do prekomernega nadomestila, če raven plačil primerjamo s tistimi v primerljivih regijah v EU.
Disposal of animal waste in 2003 (France)
Odstranjevanje živalskih odpadkov v letu 2003 (équarrissage) (Francija)