Commission Directive 2005/81/EC of  28 November 2005  amending Directive 80/723/EEC on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings   (Text with EEA relevance)
Date: 2005-11-28
Institutions: European Commission
Subjects: State aid, accounting, administrative transparency, services of general interest, type of business

29.11.2005

EN

Official Journal of the European Union

L 312/47

COMMISSION DIRECTIVE 2005/81/EC

of 28 November 2005

amending Directive 80/723/EEC on the transparency of financial relations between Member States
and public undertakings as well as on financial transparency within certain undertakings

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community, and in particular Article 86(3) thereof,

establishing the European

Whereas:

However, irrespective of the legal classification of public
service compensation in the light of Article 87(1) of the
Treaty,
the obligation to maintain separate accounts
should apply to all undertakings receiving such compen-
sation that also carry on activities outside the scope of
the service of general economic interest. It is only by
maintaining separate accounts that the costs imputable
to the service of general economic interest can be iden-
tified
compensation
and
calculated.

amount of

correct

the

(1)

(2)

(3)

Commission Directive 80/723/EEC (1) requires Member
States to ensure the transparency of financial relations
between public authorities and public undertakings as
well
as within certain undertakings. Undertakings
required to maintain separate accounts are undertakings
that enjoy special or exclusive rights granted by a
Member State as referred to in Article 86(1) of
the
Treaty or are entrusted with the operation of a service
of general economic interest as referred to in Article
86(2) of the Treaty and receive State aid in any form
whatsoever in relation to such service and that carry on
other activities.

services of general

firms entrusted with the
Member States may grant
interest
economic
operation of
such
the
compensation to cover
services. Such compensation may not, however, exceed
what is necessary for the operation of the services in
question and must not be used to finance activities
outside the scope of the service of general economic
interest.

costs of

specific

to Directive 80/723/EEC, separate accounts
Pursuant
an undertaking
must be maintained only where
entrusted with the operation of
services of general
economic interest receives State aid. In its judgment in
Altmark Trans GmbH (2)
the
Justice of
European Communities
certain
under
conditions, public
compensation does not
constitute State aid within the meaning of Article 87(1)
of the Treaty.

the Court of

service

that,

held

(5)

Directive 80/723/EEC should therefore be amended
accordingly,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Article 2(1)(d) of Directive 80/723/EEC is replaced by the
following:

‘(d) undertaking required to maintain separate accounts. means
any undertaking that enjoys a special or exclusive right
granted by a Member State pursuant to Article 86(1) of
the Treaty or is entrusted with the operation of a service
of general economic interest pursuant to Article 86(2) of
the Treaty, that receives public service compensation in any
form whatsoever in relation to such service and that carries
on other activities;’.

Article 2

Member States shall bring into force the laws, regulations and
to comply with this
administrative provisions necessary
Directive by 19 December 2006 at
the latest. They shall
forthwith communicate to the Commission the text of those
provisions and a correlation table between those provisions and
this Directive.

(1) OJ L 195, 29.7.1980, p. 35. Directive as last amended by Directive

2000/52/EC (OJ L 193, 29.7.2000, p. 75).

(2) Case C-280/00 Altmark Trans GmbH and Regierungspräsidium
Magdeburg v Nahverkehrsgesellschaft Altmark GmbH [2003] ECR
I-7747.

When Member States adopt those provisions, they shall contain
a reference to this Directive or be accompanied by such a
reference on the occasion of their official publication. Member
States shall determine how such reference is to be made.

L 312/48

EN

Official Journal of the European Union

29.11.2005

This Directive shall enter into force on the 20th day following its publication in the Official Journal of the
European Union.

Article 3

This Directive is addressed to the Member States.

Article 4

Done at Brussels, 28 November 2005.

For the Commission

Neelie KROES
Member of the Commission