natgillin/translations-raw huggingface dataset:
Nærværende beslutning foregriber på ingen måde en eventuel vurdering af de mulige fordele, som filmproducenterne har nydt.
This decision is without prejudice to any assessment of possible advantages granted to film producers.
I lyset af ovenstående konkluderer Kommissionen, at RTP's samfinansiering af portugisisk filmproduktion, der udsendes på public service-tv-kanalerne kan anses som en specifik legitim forpligtelse, som er nødvendig for at opfylde RTP's generelle forpligtelse til at forestå public service-tv.
Accordingly, the Commission concludes that the co-financing by RTP of Portuguese cinematographic works that are shown on the public service channels can be considered as a legitimate specific obligation that is instrumental in fulfilling RTP’s general public service broadcasting obligation.
Denne forpligtelse udgør således ikke en klar fejl.
This obligation does not, therefore, constitute a manifest error.
Kommissionen finder imidlertid, at RTP's forpligtelse til at »tilvejebringe andre ubestemte ad hoc-ydelser« [83] ikke er tilstrækkelig præcis til at sætte Kommissionen i stand til på forhånd og med tilstrækkelig grad af retssikkerhed at afgøre, om sådanne ydelser kan anses for at være public service.
However, the Commission considers that the legal obligation imposed on RTP to provide ‘other services to be specified on an ad hoc basis’ [83] is not sufficiently precise to enable the Commission to assess beforehand with sufficient legal certainty whether such services can be considered as a public service.
Selv om Kommissionen finder, at »andre ubestemte ydelser« ikke er præcist defineret, bemærker den, at der ikke er foretaget nogen betalinger under denne bestemmelse i løbet af den undersøgte periode [84].
Although it takes the view that the ‘other services to be specified’ are not clearly defined, it notes that no payments were made under this provision during the period under investigation [84].
I betragtning af ovenstående konkluderer Kommissionen, at RTP's aktiviteter, som beskrevet i lov nr. 21/92 og igen defineret i public service-aftalerne, udgør klart definerede public service-forpligtelser.
In view of the foregoing, the Commission concludes that the activities of RTP as described in Law No 21/92 and redefined in the public service contracts are clearly defined public service obligations.
Selv om forpligtelsen til at tilvejebringe »andre ubestemte ydelser, der bestemmes på ad hoc-basis« ikke skulle være tilstrækkelig præcis til på forhånd at konkludere, at samtlige ydelser på dette område bør anses for at være public service, blev der ikke foretaget nogen betalinger med henvisning til denne bestemmelse i perioden 1992-1998.
Although the obligation to provide ‘other services to be provided on an ad hoc basis’ is not sufficiently precise for it to be concluded beforehand that all the services provided under this heading could be considered public services, no payments were made under this provision in the period 1992 to 1998.
Mandat
Entrustment
For det andet skal Kommissionen vurdere, om public service-forpligtelserne blev pålagt finansieringsmodtageren.
Secondly, the Commission has to assess whether the public service obligations were entrusted to the recipient of the funding.
I henhold til meddelelsen om radio- og tv-virksomhed skal Kommissionen efterprøve, om public service-mandaterne blev overdraget RTP gennem en udtrykkelig formel handling [85].
In line with the Communication on broadcasting, the Commission has to verify whether the public service remit has been entrusted to RTP by means of an official act [85].
Som det bemærkes under betragtning 55, blev public service-forpligtelserne klart pålagt RTP på grundlag af forskellige love og aftaler, nemlig artikel 5 i lov nr. 58/90, artikel 4, stk. 1, og artikel 5 i lov nr. 21/92 og klausul 1 i public service-aftalerne.
As can be seen from paragraph 55, the public service obligations are clearly entrusted to RTP under various laws and contracts: Article 5 of Law No 58/90, Articles 4(1) and 5 of Law No 21/92 and Clause 1 of the public service contracts.
Kommissionen modtog ingen bemærkninger fra de direkte interesserede eller fra de portugisiske myndigheder om, at public service-forpligtelsen ikke skulle være overdraget RTP gennem en tilstrækkelig formel handling.
The Commission did not receive any comments from interested parties or the Portuguese Government to the effect that the public service was not sufficiently entrusted to RTP by means of an official act.
I overensstemmelse med meddelelsen om radio- og tv-virksomhed og i betragtning af de tidligere nævnte love og aftaler konkluderer Kommissionen, at der ikke er tvivl om, at RTP er forpligtet til at udføre public service-tv, hvorfor public service-mandatet formelt blev pålagt RTP.
In line with the communication and in view of the above laws and contracts, it concludes that there is no doubt that RTP has to perform the public service television obligations and the public service remit has, therefore, been officially entrusted to RTP.
Ikke blot blev public service-mandatet klart overdraget til RTP gennem en formel handling, men det blev også sikret, at public service-forpligtelsen blev udført som planlagt.
Not only should the public service be entrusted to RTP by means of an official act; steps should also be taken to ensure that the public service is provided as provided for.
Som allerede nævnt under betragtning 56 til 59 blev der oprettet forskellige kontrolmekanismer for at sikre, at RTP opfyldte public service-forpligtelsen som forudset.
As stated in paragraphs 56 to 59, different control mechanisms were in place to ensure that RTP carried out the public service obligation in the manner provided for.
For det første skal RTP fremlægge rapporter vedrørende opfyldelsen af public service-forpligtelserne og planer ledsaget af udtalelser fra Gabinete de Auditoria.
Firstly, RTP had to present reports on the public service performance as well as plans accompanied by an opinion of the internal board of auditors.
RTP udarbejdede faktisk rapporter vedrørende sine public service-forpligtelser for perioden mellem 1992 og 1998 med en beskrivelse af opfyldelsen af hver enkelt public service-forpligtelse og angivelse af udgifter for hver enkelt forpligtelse på baggrund af et analytisk bogføringssystem.
In the period 1992 to 1998 it did indeed present such reports describing how each public service obligation had been fulfilled and identifying the costs of each public service obligation by using an analytical accounting system.
For det andet kontrollerede finansministeren og et medlem af regeringen med ansvar for kommunikation opfyldelsen af public service-aftalen, ligesom den portugisiske finanskontrol reviderede de økonomiske aspekter.
Secondly, the Minister for Finance and the member of the Government responsible for the media verified compliance with the public service contracts and the Inspector-General of Finances audited the financial plan.
For det tredje er der foretaget en ekstern revision på årsbasis.
Thirdly, an external audit had to be carried out each year.
Kommissionen kan ikke være enig med SIC i, at udgifterne til public service-tv, som forelagt af de portugisiske myndigheder, og oplysningerne om RTP i public service-aftalerne, ikke skulle være pålidelige og dermed ikke skulle kunne tilstrækkeligt efterprøves.
The Commission cannot agree with SIC that the public service costs as presented by the Portuguese authorities and the RTP figures included in its public service contracts and annual accounts are not reliable and therefore could not be properly verified.
Kommissionen fremhæver, at en godkendt revisor foretog en årlig revision i perioden 1992-1998 af RTP's årsregnskaber.
It points out that a statutory auditor carried out an annual audit of RTP's financial accounts in the period 1992 to 1998.
Selv om rapporterne om public service-forpligtelsen ikke altid var ledsaget af en revisionsrapport, sikrede reglerne for bogføringssystemet endvidere, at udgifterne for hver kompensationsberettiget public service-forpligtelse kunne kortlægges og kontrolleres korrekt.
Furthermore, although an audit statement did not systematically accompany the public service reports, the strict rules of the cost accounting system ensured that the costs of each public service obligation eligible for compensation payments could be identified and properly verified.
På dette grundlag er det klart, at der er udført kontrol på tre forskellige niveauer, nemlig af Gabinete de Auditoria internt, af de ansvarlige regeringsorganer og af en ekstern revisionsvirksomhed.
From the above it is clear that verification took place at three different levels: internally by the board of auditors, by the responsible government bodies and by an external auditing firm.
Selv om man kunne forestille sig, at der ikke blev foretaget en systematisk revision af rapporterne om public service-forpligtelserne, sikrede ovenfor beskrevne system, at forpligtelsen blev udført som planlagt.
Although no systematic external auditing of the public service reports seems to have taken place, the system described ensured that the public service obligation was carried out in the manner provided for.
Kommissionen konkluderer derfor, at der fandtes en effektiv mekanisme i tidsrummet 1992-1998, som sikrede et effektivt tilsyn med opfyldelsen af RTP's public service-forpligtelser.
Therefore, the Commission concludes that an effective mechanism was in place in the period 1992-98 to ensure effective monitoring of the fulfilment of RTP's public service obligations.
Proportionalitet
Proportionality
Det tredje kriterium, som Kommissionen skal vurdere, består i at afgøre, om finansieringen står i forhold til nettoudgifterne forbundet med public service-forpligtelsen.
The third criterion the Commission has to assess is whether the financing is proportionate to the net cost of the public service.
I meddelelsen om radio- og tv-virksomhed beskrev Kommissionen de kriterier, den har til hensigt at lægge til grund for dens vurdering af proportionaliteten af statsfinansiering med krav om, at statsstøtten ikke må overskride nettoomkostningerne ved public service-opgaven, og at der ikke sker nogen fordrejning på markedet, som ikke er nødvendig som følge af opfyldelsen af public service-opgaverne [86].
In the communication on broadcasting, the Commission described the criteria on the basis of which it intends to assess the proportionality of state funding. It requires that the state aid should not exceed the net costs of the public service mission and that no market distortions should occur that were not necessary for the fulfilment of the public service mission [86].
For det første kræves det i meddelelsen om radio- og tv-virksomhed, at en korrekt beregning af udgifterne til public service-aktiviteterne indebærer, at udgifter og indtægter fordeles hensigtsmæssigt mellem public service-aktiviteterne og de kommercielle aktiviteter.
Firstly, in order to determine the cost of the public service activities correctly, the communication requires a proper allocation of costs and revenue between the public service and commercial activities.
Som beskrevet i betragtning 62 til 64 fastlægger public service-aftalerne en metode til fordeling af udgifter og indtægter, som RTP skal anvende.
As described in paragraphs 62 to 64, the public service contracts define the method of cost and revenue allocation that RTP has to apply.
I nærværende sag er arbejdet principielt gjort lettere for Kommissionen, idet RTP faktisk har anvendt et analytisk bogføringssystem, der gør det muligt at kvantificere de kompensationsberettigede udgifter afholdt af virksomheden i forbindelse med udførelsen af hver enkelt af de kompensationsberettigede public service-opgaver.
In the present case, the Commission's task is, in principle, made easier by the fact that RTP has implemented an analytical accounting system which permits quantification of the eligible costs incurred by the undertaking to fulfil each of the reimbursable public service obligations.
Med udgangspunkt i dette system opføres hver enkelt kompensationsberettiget udgiftspost på en aktivitet, og fordeles dernæst på RTP's forskellige kompensationsberettigede public service-forpligtelser på grundlag af objektive bogføringsprincipper.
By means of this system, each item of eligible expenditure is allocated to an activity and subsequently divided between the different reimbursable public service tasks of RTP on the basis of objective accounting principles.
Da indtægter fra hver af de kompensationsberettigede public service-funktioner fratrækkes driftsomkostningerne, sikrer systemet, at de årlige kompensationsbetalinger begrænses til nettoudgiften for hver enkelt public service-forpligtelse (se betragtning 65).
As the revenues derived from each reimbursable public service task are deducted from the operating costs, the system guarantees that the annual compensation payments are limited to the net cost of each public service obligation (see paragraph 65).
På baggrund af ovenstående konkluderer Kommissionen, at kriterierne til beregning af udgiften i princippet er fastlagt på en objektiv og gennemsigtig måde.
The Commission has, therefore, come to the conclusion that the parameters for determining the cost are, in principle, established in an objective and transparent manner.
Kommissionen bemærker dog, at reglerne for udgiftskompensation kan undervurdere den faktiske nettoudgift ved RTP's public service-forpligtelse og kan føre til en strukturel underfinansiering af det reelle finansieringsbehov.
However, it notes that the rules of cost compensation might underestimate the real net cost of RTP's public service and could lead to structural underfinancing of the real funding needs.
Som det fremgår af betragtning 65 og i overensstemmelse med aftalernes metode til beregning af udgifter, blev visse public service-udgifter ikke refunderet via årlige kompensationsbetalinger [87].
As can be seen from paragraph 65, under the cost calculation method laid down in the contracts, certain public service costs were excluded from payment by means of annual compensation [87].
De portugisiske myndigheder oplyste endvidere til Kommissionen, at selv om RTP skulle betale moms af de årlige kompensationsbetalinger, kunne disse udgifter ikke tages i betragtning i henhold til bogføringsreglerne (betragtning 96).
Moreover, the Portuguese authorities informed the Commission that, although RTP had to pay VAT on the annual compensation payments received, the resulting costs could not be taken into account under the accounting rules (paragraph 96).
Endelig har RTP i sine egne rapporter om public service-forpligtelsen ikke medtaget alle investeringer i udstyr til public service-opgaver, selv om de er medtaget i regnskaberne (se betragtning 67).
Finally, in its public service reports RTP did not include all the investments made in public service equipment, although these were accounted for in its financial accounts (see paragraph 67).
I overensstemmelse med Amsterdam-protokollen er det imidlertid op til medlemsstaterne selv at tilrettelægge deres ordninger for finansiering af public service-tv-virksomheder.
However, under the Amsterdam Protocol, it is for the Member State to provide for the funding of the public service broadcasters.
I nærværende sag besluttede de portugisiske myndigheder ikke at refundere en del af public service-operatørens afholdte udgifter forbundet med udførelsen af mandatet.
In the present case, the Portuguese authorities decided not to reimburse some of the costs incurred by the service provider in fulfilling its tasks.
I denne sag betalte staten ikke blot årlige kompensationsbetalinger til RTP, men tildelte også yderligere finansiering i form af kapitalforhøjelser, lån og en aftale med socialsikringsmyndighederne.
In the case at hand, the State granted not only annual compensation payments to RTP but also additional financing in the form of share capital increases, loans and an agreement with the social security scheme.
Selv om public service-aftalerne omfatter bestemmelser om statens årlige kompensationsbetalinger for driftsudgifter og om muligheden for kapitalforhøjelser i tilknytning til RTP's investeringer, nævnes der ikke i lovteksterne om RTP's public service-forpligtelser nogen form for finansiering på grundlag af lån eller nedsættelse af socialsikringsbidrag.
Although the public service contracts provided for state compensation in the form of annual compensation payments for operating costs and the possibility of capital increases for investments made by RTP, the legal provisions relating to RTP's public service did not provide for any financing by means of loans and social security deductions.
I overensstemmelse med punkt 57 i meddelelsen om radio- og tv-virksomhed skal Kommissionen imidlertid undersøge, om samtlige foranstaltninger står i et rimeligt forhold til nettoudgifterne ved public service-opgaven.
However, in line with paragraph 57 of the communication on broadcasting, the Commission has to analyse whether all measures are proportionate to the net public service costs.
Kun hvis dette er tilfældet, kan finansieringen af RTP anses for at være forenelig med EF-traktatens artikel 86, stk. 2.
Only then can the financing of RTP be considered to be compatible with Article 86(2) of the EC Treaty.
Kommissionen mener også, at de public service-forpligtelser, der er pålagt RTP, men som ikke er berettiget til kompensation, faktisk kan anses for at være legitime og for at være public service-forpligtelser, der er klart definerede og formelt overdragede af staten til public service-operatøren.
The Commission also considers that the public service obligations imposed on RTP which were not eligible for compensation under the public service contracts can, in fact, be considered as legitimate and clearly defined public service obligations formally imposed by the State on the service provider.
I henhold til fællesskabsbestemmelserne kan den portugisiske stat således finansiere samtlige nettoudgifter, som RTP afholder i forbindelse med public service-tv.
Therefore, under Community law, the Portuguese State may finance all the net public service costs of RTP.
For så vidt angår denne beslutning, er det ikke nødvendigt på ny at foretage den eksakte beregning af de faktiske nettoudgifter, som RTP har afholdt i tilknytning til udførelsen af sine public service-forpligtelser.
For the purposes of the present decision, it is not necessary to recalculate exactly all the real net costs incurred by RTP in performing its public service obligations.
Det er tilstrækkeligt at påvise, at den samlede statslige finansiering modtaget af RTP i perioden 1992-1998 ikke oversteg de yderligere nettoudgifter afholdt af virksomheden med henblik på opfyldelsen af de nævnte public service-opgaver i samme periode.
It is sufficient to demonstrate that the total state financing received by RTP in the period 1992 to 1998 did not exceed the net extra costs incurred by the undertaking in fulfilling over the same period the public service tasks referred to.
Tabel 6 viser en oversigt over RTP's public service-udgifter (investeringsudgifter og nettodriftsudgifter) som beregnet i henhold til reglerne for udgiftsbogføring og de modtagne kompensationsbetalinger til investeringer og driftsudgifter.
Table 6 gives an overview of RTP's public service costs (both investment costs and net operating costs), as calculated under the cost accounting rules applicable, and of the compensation received for investment and operating costs.
Først vises investeringerne i udstyr forbundet med public service-aktiviteterne (som allerede vist i tabel 5) og den forudsete kompensation til finansiering af investeringerne (som allerede vist i tabel 2).
Firstly, the investments in public service equipment (Table 5) and compensation provided for to finance investments (Table 2) are presented.
Dernæst vises RTP's nettodriftsudgifter (som allerede vist i tabel 4) og den forudsete kompensation for disse udgifter (som allerede vist i tabel 1).
Secondly, the net operating costs of RTP (Table 4) and the compensation payments for these costs (Table 1) are presented.
Sluttelig viser tabellen den forholdsvise fordel fra ad hoc-støtten som følge af den med socialsikringsmyndighederne indgåede aftale og af lånet.
Lastly, the table shows the advantage gained from ad hoc aid resulting from the agreement with the social security scheme and the loan.
Oversigt over finansieringsbehov og kompensationsbehov for nettodriftsudgifter ved public service-aktiviteterne i overensstemmelse med bogføringsreglerne
Summary of funding needs and compensation for the public service net operating cost under the accounting rules
Kilde: Årsregnskaberne og public service-rapporterne.
Source: Financial report and public service reports.
I alt
Sum
Investeringsudgifter
Investment costs
Kapitaltilførsler
Capital injections
Difference mellem investeringsudgifter og kompensation
Difference between investment costs and compensation
Driftsudgifter ved public service-aktiviteterne
Public service operating costs
Kompensationsbetalinger
Compensation payments
Socialsikringsmyndighederne
Social security
Lån
Loan
Difference mellem driftsudgifter og kompensation
Difference between operating costs and compensation
Som allerede fremhævet indebar det system for årlige kompensationsbetalinger, som de portugisiske myndigheder havde valgt, at de faktiske udgifter ved RTP's public service-opgaver blev undervurderet, og at systemet førte til kumulering af gæld.
As emphasised above, the system of annual compensation payments chosen by the Portuguese authorities had the effect of underestimating the actual costs of the public service tasks performed by RTP. The system led to an accumulation of debt.
For at holde RTP i økonomisk balance anvendte de portugisiske myndigheder i en anden fase punktuelle instrumenter for at finansiere RTP's udgifter fra public service-opgaverne.
At a second stage, in order to maintain the financial equilibrium of RTP, the authorities used ad hoc instruments to finance RTP's public service costs.
Som det fremgår af tabel 6 overkompenserede kapitaltilførslen public service-investeringerne med 26736,8 mio. PTE, hvorimod driftsudgifterne blev underkompenseret ved kompensationsbetalingerne og ad hoc-støtten med 28755,1 mio. PTE.
As Table 6 shows, the capital injection overcompensated for public service investments by PTE 26736,8 million, whereas the operating costs were underfinanced by the compensation payments and the other ad hoc aid to the tune of PTE 28755,1 million.
Selv om kapitaltilførslerne grundlæggende skulle finansiere investeringer i udstyr, blev denne kapital også brugt til at tilbagebetale kumuleret gæld.
Indeed, although the capital injections were basically meant to finance investments in equipment, they were also used to repay accumulated debt.
Som det fremgår af tabel 6, var den samlede kompensation lavere end 2018,3 mio. PTE for nettoudgifterne ved public service-forpligtelserne (28755,1 mio. minus 26736,8 mio. PTE).
As Table 6 also shows, the total compensation was PTE 2018,3 million less than the net public service costs (PTE 28755,1 minus PTE 26736,8 million).
Kommissionen konkluderer således, at i overensstemmelse med fællesskabsbestemmelserne står statens samlede finansiering i et rimeligt forhold til RTP's nettodriftsudgifter ved public service-forpligtelserne for den undersøgte periodes vedkommende.
The Commission concludes, therefore, that under the Community rules total state funding is proportionate to the net operating public service costs of RTP for the period under investigation.
Kommissionen mener, at de modtagne midler sandsynligvis var endnu mindre end de samlede nettoudgifter afholdt i forbindelse med udførelsen af mandatet for public service-tv, som staten havde tildelt RTP, når det tages i betragtning, at tabel 6 ikke omfatter samtlige udgifter, som RTP afholdte i tilknytning til public service-tv i perioden 1992-1998.
The Commission considers that the funds received were probably even lower than the total net costs incurred in fulfilling the obligations imposed on it by the State owing to the fact the table above does not take into account all the public service costs of RTP in the period 1992 to 1998.