natgillin/translations-raw huggingface dataset:
Endelig anser Kommissionen ikke den »indre« metode, som Frankrig har foreslået, for velegnet, blandt andet på grund af de særlige forhold, der kendetegner den lukkede gruppe af tjenestemænd, og fordi virksomheden er oprettet for nylig.
Lastly, the ‘intrinsic’ approach proposed by France is not deemed appropriate by the Commission, in particular because of the characteristics of the (closed) population of civil servants concerned and the recent establishment of the undertaking.
Dette synspunkt deles i øvrigt af Frankrig.
This view is, in any case, shared by France.
Desuden omfatter Frankrigs beregninger en sammenligning mellem La Postes reelle omkostninger (herunder 1998-loftet) og de omkostninger, virksomheden skulle have afholdt, hvis den ved sin oprettelse pr. 1. januar 1991 havde indført en ny pensionsordning, som indebar de samme ydelser, men blev forvaltet ved kapitalisering.
Moreover, the calculations made by France compare the real costs incurred by La Poste (including therefore the 1998 cap) with those it would have incurred if, when set up on 1 January 1991, it had brought in a new retirement scheme that provided the same benefits but was funded.
Denne sammenligning er ifølge Kommissionen alt for teoretisk til, at den kan gøre det muligt at drage relevante konklusioner med hensyn til, om de pågældende foranstaltninger udgør støtte.
According to the Commission, this comparison is far too hypothetical to permit any relevant conclusions to be drawn as to the nature of the aid measures under review.
Fordrejning af konkurrencen
Distorting the conditions of competition
De pågældende foranstaltninger medfører en selektiv økonomisk fordel, fordi de kun vedrører en enkelt virksomhed, nemlig La Poste [63].
The measures under review confer a selective economic advantage since only one undertaking, La Poste [63], is involved.
Sådanne foranstaltninger truer principielt med at fordreje konkurrencevilkårene [64].
In principle, such measures threaten to distort the conditions of competition [64].
På baggrund af den relevante retspraksis, herunder Combus-dommen, fremgår det af ovennævnte betragtninger, at de omhandlede foranstaltninger udgør statsstøtte efter traktatens artikel 87, stk. l.
In the light of the relevant case law, including Combus, it follows that the measures in question constitute State aid within the meaning of Article 87(1) of the Treaty.
Ulovlig støtte
Unlawful nature of the aid
1998-loftet blev gennemført uden at være anmeldt til Kommissionen på forhånd.
The 1998 cap was imposed without giving the Commission prior notification.
Det er derfor ulovligt.
It is therefore unlawful.
Kommissionen bemærker i denne forbindelse, at loftet har påvirket både de liberaliserede markeder og de aktiviteter, der er omfattet af et lovbestemt monopol.
The Commission would point out here that the cap produced effects both on liberalised markets and on activities covered by a statutory monopoly.
La Poste udøvede derfor ikke udelukkende monopolvirksomhed [65].
La Poste did not, therefore, engage exclusively in monopolistic activities [65].
Loftet kan således ikke betragtes som eksisterende støtte.
The cap cannot, therefore, be regarded as existing aid.
Reformen fra 2006 blev anmeldt til Kommissionen.
The 2006 reform was notified to the Commission.
Dens gennemførelse er udsat, idet La Poste fortsat betaler det »arbejdsgiverbidrag«, der er resultatet af 1998-loftet.
Its implementation has been suspended insofar as La Poste is still paying the ‘employer's’ contribution resulting from the 1998 cap.
Reformen fra 2006 er derfor ikke blevet gennemført.
The 2006 reform has not, therefore, been carried out.
Støttens forenelighed med fællesmarkedet
Compatibility of the aid measures with the common market
De generelle rammer for undersøgelse af, om støtten er forenelig med fællesmarkedet
General framework for examining the compatibility of the aid measures under review
Undtagelsesbestemmelserne i traktatens artikel 87, stk. 2, vedrørende støtte af social karakter til enkelte forbrugere, støtte, hvis formål er at råde bod på skader, der er forårsaget af naturkatastrofer eller af andre usædvanlige begivenheder, og støtteforanstaltninger for økonomien i visse af Forbundsrepublikken Tysklands områder, er klart irrelevante i den foreliggende sag.
The derogations provided for in Article 82(2) of the Treaty in respect of aid having a social character that is granted to individual consumers, aid to make good the damage caused by natural disasters or exceptional occurrences and aid granted to the economy of certain areas of the Federal Republic of Germany are clearly irrelevant in the case under consideration.
Hvad angår undtagelsesbestemmelserne i traktatens artikel 87, stk. 3, fastslår Kommissionen, at støtten ikke har til formål at fremme den økonomiske udvikling i områder, hvor levestandarden er usædvanlig lav, eller hvor der hersker en alvorlig underbeskæftigelse, at den ikke kan fremme virkeliggørelsen af vigtige projekter af fælleseuropæisk interesse, eller at den ikke tager sigte på at afhjælpe en alvorlig forstyrrelse i Frankrigs økonomi.
As regards the derogations provided for in Article 87(3) of the Treaty, the Commission notes that the aid measures in question are not designed to promote the economic development of areas where the standard of living is abnormally law or where there is serious underemployment, that they do not constitute a project of European interest and that they are not aimed at remedying a serious disturbance in the French economy.
Der er heller ikke tale om støtte til fremme af kulturen eller bevarelse af kulturarven.
Nor are they designed to promote culture or heritage conservation.
Det skal undersøges, om Kommissionen kan erklære foranstaltningerne forenelige med traktatens artikel 87, stk. 3, litra c), hvor det er fastsat, at støtte til fremme af udviklingen af visse erhvervsgrene eller økonomiske regioner kan betragtes som forenelig med fællesmarkedet, når den ikke ændrer samhandelsvilkårene på en måde, der strider mod den fælles interesse.
It should be examined whether the measures can be declared compatible by the Commission pursuant to Article 87(3)(c) of the Treaty, which states that aid to facilitate the development of certain economic activities or of certain economic areas may be declared compatible with the common market where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
Kommissionen påpeger desuden, at Frankrig ikke har påberåbt sig traktatens artikel 86, stk. 2, som grundlag for, at støtten til La Poste skulle være forenelig med fællesmarkedet.
The Commission would also point out that France has not invoked Article 86(2) of the Treaty as justification for the compatibility of the aid granted to La Poste.
Analyse af støttens virkninger — konkurrencefordrejningernes intensitet
Analysis of the effects of the aid measures — intensity of the distortion of competition
Ved reformen tilpasses La Postes bidrag efter konkurrenternes, og i betragtning af dens art og virkninger mener Kommissionen, at vurderingen af, om støtteforanstaltningerne er forenelige med fællesmarkedet, skal vurderes under hensyn til etablering af lige vilkår mellem La Poste og dens konkurrenter, når det gælder socialsikringsbidrag og skatter inden for sektoren for breve/pakker og de finansielle aktiviteter, der udgør hovedparten af La Postes virksomhed [66].
In view of the nature and effects of the reform, which aligns the contributions made by La Poste on those of its competitors, the Commission considers that the assessment of the compatibility of the aid measures must be carried out with regard to the establishment of a level playing field for social security contributions and tax payments between La Poste and its competitors in the mail/parcels and financial services sectors, which make up the bulk of La Poste's activities [66].
For at analysere støttens virkninger og vurdere konkurrencefordrejningernes intensitet skal Kommissionen først undersøge La Postes bidrag i forhold til konkurrenternes på baggrund af de tilsagn, Frankrig har givet.
In order to analyse the effects of the aid and to assess the intensity of the distortion of competition, the Commission must first examine the level of contributions paid by La Poste as compared with its competitors, taking into account the commitments given by France.
Derefter skal Kommissionen påvise, hvad der ville være sket, hvis La Poste ikke havde modtaget den pågældende støtte.
The Commission will then see what would have happened if La Poste had not received the aid in question.
La Postes bidrag
Level of contributions paid by La Poste
Kommissionen har foretaget en meget indgående undersøgelse af beregningen af TEC.
The Commission has looked very closely at the mechanism for calculating the TEC.
Indledningsvis skal det bemærkes, at La Postes bidrag adskiller sig fra den almindelige pensionsordning på to punkter:
As a preliminary remark, it must first be pointed out that the ordinary-law arrangements for La Poste's contributions has two differentiating features:
spørgsmålet om, hvorvidt bidragene har frigørende virkning eller ej
the discharging or non-discharging effect of the contributions;
bidragenes størrelse.
the amount of the contributions.
Hvad første punkt angår, vil en privat arbejdsgiver indbetale bidrag med frigørende virkning inden for en bidragsdefineret ordning.
On the first point, in a pay-as-you-go scheme an employer governed by ordinary law pays contributions in full discharge of its liabilities.
La Poste derimod betaler ikke et bidrag med frigørende virkning, men har ved 1990-loven fået pålagt at sikre finansiel ligevægt i sin pensionsordning for tjenestemænd.
La Poste does not pay any such contributions but is required by the 1990 Law to ensure the equilibrium of its retirement scheme for civil servants.
1998-loftet, der fastsætter et maksimumbeløb for »arbejdsgiverbidraget« uden hensyn til bidragssatsen, og senere 2006-loven, der er mere gennemgribende, bevirker, at der indføres et bidrag med frigørende virkning.
The cap imposed in 1998 on the maximum amount of the ‘employer's’ contribution regardless of the rate of contribution and then, in a more fundamental way, the 2006 Law have the effect of putting in place a contribution in full discharge of liabilities.
Den omhandlede støtte løser således problemet med hensyn til det ene punkt, hvor La Postes ordning adskiller sig fra den almindelige ordning.
The aid measures in question thus resolve the first difference between the La Poste scheme and the ordinary arrangements.
Hvad det andet punkt angår, har Kommissionen kontrolleret, at nettonutidsværdien i forbindelse med de fremtidige finansstrømme er højere efter 1990-loven end ved anvendelse af den ændrede TEC [67].
On the second point, the Commission has verified that the NPV of the future financial flows under the 1990 Law is higher than the NPV for future financial flows resulting from application of the adjusted TEC [67].
Uden støtte skulle La Poste således have betalt bidrag, der var højere end efter den almindelige ordning.
Without the aid, La Poste would therefore have had to pay higher contributions than under the ordinary arrangements.
Kommissionen bemærker desuden, at etablering af egentlige lige vilkår for La Poste og virksomhedens konkurrenter krævede følgende to ændringer i TEC:
The Commission would also note that the establishment of a genuinely level playing field with La Poste's competitors required two adjustments to the TEC:
Udvidelse af beregningsgrundlaget til at omfatte sociale risici
Extension of the basis of calculation to all social security risks
I anmeldelsen [68] omfattede beregningen af TEC kun de fælles risici, hvilket blandt andet udelukkede risikoen for arbejdsløshed og risikoen for manglende lønudbetaling i tilfælde af virksomhedens konkurs eller likvidation, dvs. risici, som tjenestemændene normalt ikke er udsat for i kraft af deres status.
In the notification [68] calculation of the TEC is restricted to the common risks, thereby excluding in particular the unemployment risk and the risk of non-payment of wages in the event of a company becoming insolvent or being wound up, these being risks to which, with their status, civil servants are not, in principle, exposed.
Det egentlige formål med Frankrigs planlagte reform er dog at skabe lige konkurrencevilkår mellem La Poste og dens konkurrenter med hensyn til de obligatoriske socialsikringsbidrag og skatter uden hensyn til tjenestemændenes og de overenskomstansattes forskellige status.
However, the very logic of the reform planned by France is to establish a level playing field between La Poste and its competitors as regards social security contributions and tax payments, irrespective of the differing status of civil servants and employees under private law.
Selv om mobilitet i større omfang synes udelukket (jf. betragtning (146)), er overflytning af enkelte tjenestemænd fra La Poste til den offentlige administration ikke umulig, hvilket giver La Poste en vis fleksibilitet i forvaltningen af sit tjenestemandsansatte personale [69], i lighed med France Télécom.
Moreover, even if large-scale mobility seems ruled out (see paragraph 146), individual measures, with civil servants working for La Poste moving to a public administration, are not impossible, leaving La Poste with some flexibility in managing the civil servants assigned to it [69], as is the case with France Télécom.
Kommissionen mener, at disse argumenter gør det berettiget at medtage samtlige sociale risici i TEC.
The Commission takes the view that these arguments justify inclusion of all the social security risks in the TEC.
Frankrigs tilsagn (jf. betragtning (98)) tager tilstrækkeligt hensyn til Kommissionens bemærkninger.
The commitments entered into by France (see paragraph 98) are a satisfactory response to the Commission's observations.
Beregning af udgiftsfordelingen mellem sektoren for breve/pakker og sektoren for finansielle tjenester med størst mulig nøjagtighed
Most accurate calculation possible for alleviating the costs between the mail/parcels sector and the financial services sector
Den anmeldte TEC omfattede ikke den del af det almindelige personale, der blev knyttet til La Banque Postale inden for kategorien finansielle tjenester, fordi Frankrig mente, at dette personale, til forskel fra de tjenestemænd, der var knyttet til ressourceafdelingen, ikke havde en speciel bankuddannelse eller kompetence på dette område, og at det var La Poste, der fastsatte personalets størrelse, deres geografiske arbejdssted, deres uddannelse og deres karriereforløb.
The notified TEC did not include the share of general-purpose staff that was re-invoiced to La Banque Postale in the financial services sector since France took the view that, unlike the civil servants assigned to the resources department, these general-purpose employees do not have specific banking training or skills and since their number, geographical location, training and career development are defined by La Poste.
Til gengæld finder Kommissionen, at det forhold, at det almindelige personale også beskæftiger sig med finansielle aktiviteter, f.eks. ved skranken, indebærer, at fordelingen af udgifterne mellem sektoren for breve/pakker og sektoren for finansielle tjenester skal ske på grundlag af de mest nøjagtige oplysninger, der er til rådighed.
However, as far as the Commission is concerned, the fact that general-purpose employees also perform financial activities (e.g. at the counter) means that the breakdown of costs between the mail/parcels sector and the financial services sector must be based on the most accurate figures available.
De franske myndigheders tilsagn (jf. betragtning (100)) om ved beregningen af TEC at medtage den del af det almindelige personale, der er knyttet til La Banque Postale, i bankkategorien på grundlag af tal fra La Postes analytiske regnskab [70], er derfor tilfredsstillende.Den finansielle kategori i TEC ændres således fra […] % til […] % af lønsummen.
The commitment by the French authorities (see paragraph 100) to include in the annual calculation of the TEC the share of general-purpose employees re-invoiced to La Banque Postale in the banking sector on the basis of the figures from La Poste's analytical accounts [70] is therefore satisfactory.The share of the financial services sector in the TEC is thus increased from […] % to […] % of the wage and salary bill.
Frankrigs ændringer i beregningen af TEC giver denne mekanisme mulighed for at udjævne de lønrelaterede obligatoriske socialsikringsudgifter og skatter mellem La Poste og de øvrige virksomheder inden for sektoren for »breve/pakker« og banksektoren, der anvender de almindelige socialsikringsordninger.
Following the adjustments made by France to the calculation of the TEC, the mechanism in question is able to equalise the levels of wage-based social security contributions and tax payments between La Poste and the other undertakings in the ‘mail/parcels’ sector and in the banking sector covered by the ordinary social security arrangements.
Den overgangsperiode for 2006-2010, som Frankrig har omtalt i anmeldelsen, vil dog ikke give La Poste mulighed for at betale et bidrag, der er mindre end den ændrede TEC.
However, the transitional period 2006-2010 announced by France in the notification must not enable La Poste to pay a level of contribution lower than the adjusted TEC.
Scenario uden støtte
Scenario without the granting of aid
Uden reformen skulle La Poste have afsat bevillinger i sine regnskaber efter 2006 til sine pensionsforpligtelser over for de tjenestemandsansatte.
In the absence of the reform, La Poste would have had to create provisions in its accounts after the financial year 2006 for the retirement liabilities of the civil servants working for it.
Dette skyldes direkte, at »arbejdsgiverbidragene« til pensionerne til La Postes tjenestemandsansatte ikke har frigørende virkning.
This provisioning would have resulted directly the fact that the ‘employer's’ contributions for the retirement pensions of civil servants working for La Poste were not in full discharge of its liabilities.
Uden støtten ville La Postes bidrag ikke blive tilpasset efter konkurrenternes bidrag.
In the absence of the aid, La Poste's contributions would not be aligned on those paid by its competitors.
Dette ville være et handikap for La Poste, som ikke ville kunne konkurrere på de liberaliserede markeder (såsom finansielle tjenester eller kurertjenester).
Consequently, La Poste would be handicapped and would be unable to compete on its merits on the liberalised markets (e.g. in financial services or express mail).
Uden reformen skulle La Poste have sikret en rimelig årlig finansiering af sine bidrag, hvilket ville have medført årlige ekstraudgifter på flere hundrede millioner euro i forhold til den ændrede ordning [71].
In the absence of the reform, La Poste would have had to ensure that its contributions were financed in an appropriate manner each year, and this would involve an additional annual cost of several hundreds of millions of euros as compared with the reform arrangements [71].
Kommissionen mener dog ikke, at disse meromkostninger (som konkurrenterne ikke skulle bære) ville have været af en sådan størrelsesorden, at La Poste havde været tvunget til at begrænse sine aktiviteter i de konkurrenceudsatte sektorer, med eller uden tjenester af almindelig økonomisk interesse.
Nevertheless, the Commission takes the view that these additional costs (not borne by competitors) are not such that they would have obliged La Poste to cut back its activities in the sectors open to competition both within and outside the scope of SGEIs.
En betydelig del af de pågældende omkostninger er nemlig knyttet til tjenester af almindelig økonomisk interesse, hvilket principielt skulle give La Poste mulighed for at få kompensation for meromkostningerne i denne forbindelse [72].
A substantial proportion of the costs in question is linked to SGEIs, and this should, in principle, enable La Poste to be compensated for the corresponding additional costs [72].
Desuden ville bidrag vedrørende aktiviteter, der ikke vedrører tjenester af almindelig økonomisk interesse, ikke få nogen væsentlig indflydelse på La Postes planlagte aktiviteter.
Moreover, the contributions for activities not falling within the scope of SGEIs would not have any material impact on the activities planned by La Poste.
De omhandlede bidrag er faste omkostninger, og dette betyder netop, at de ikke vil kunne påvirke La Postes kommercielle beslutninger, særlig de fremtidige investeringsbeslutninger.
The contributions in question are fixed costs, and this means that they are not such as to affect La Poste's commercial decisions, and in particular its future investment decisions.
De faste omkostninger bæres af La Poste, uanset hvilket investeringsprojekt der er involveret.
The fixed costs are borne by La Poste, irrespective of the investment project in question.
Bidragenes størrelse vil kun kunne påvirke La Postes aktiviteter væsentligt, hvis bidragsbeløbet er usædvanlig højt, hvilket kunne tvinge La Poste ud af markedet, eller hvis kapitalomkostningerne stiger betragteligt.
The circumstances under which the level of contributions could significantly affect La Poste's activities are either the exceptionally high amount of the contributions, which could oblige La Poste to move out of the market, or a major increase in the cost of capital.
Risikoen for at La Poste skulle gå fallit, synes ikke at være reel i betragtning af La Postes situation [73].
Given its situation, there does not seem to be any material risk of La Poste going into receivership [73].
Teoretisk set kan det ikke udelukkes fuldstændigt, at de ekstra årlige bidrag, som La Poste skulle betale, ville have forringet dens balance, hvilket kunne have ændret dens finansieringsvilkår på grund af højere kapitalomkostninger.
In theory, the possibility of the additional contributions payable each year by La Poste seriously affecting its balance sheet, something which could have affected the operator's terms of financing on account of a higher cost of capital, cannot be ruled out absolutely.
Denne mulighed forekommer dog meget usandsynlig på baggrund af de tidligere fremsatte argumenter, og ændringerne af markedsforholdene ville (hvis de overhovedet var forekommet) have været ubetydelige.
However, this seems highly unlikely in view of the arguments set out above and the changes, if any, in market conditions would a priori not be significant.
Støttens positive virkninger
Positive effects of the aid measures
Liberaliseringen af postsektoren er en proces, der har været i gang siden 1998 [74].
The liberalisation of the postal sector has been under way since 1998 [74].
Det indførte loft og reformen af pensionsordningen for La Poste er vigtige etaper i virksomhedens tilpasning til den gradvise liberalisering og et vigtigt led i den fuldstændige liberalisering af det franske postmarked [75].
The imposition of the cap and the reform of the retirement arrangements applicable to La Poste are important stages in adapting the undertaking to progressive liberalisation and with a view to the full liberalisation of the French postal market [75].
Det erkendes endvidere, at liberaliseringen af postmarkederne i Fællesskabet spiller en vigtig rolle i Lissabon-strategien for vækst og beskæftigelse [76].
It is also acknowledged that the liberalisation of postal markets at Community level has an important role to play in the Lisbon Strategy for Growth and Employment [76].
Ud fra et mere politisk synspunkt, men stadig i Fællesskabets interesse, finder Kommissionen, at liberaliseringen af postsektoren kunne vanskeliggøres, hvis forslag til pensionsreformer, som i den foreliggende sag, ikke blev godkendt.
From a more political viewpoint but still in relation to the Community interest, the Commission considers that the liberalisation of the postal sector could be made more difficult if plans to reform retirement schemes, such as the one being examined here, were not approved.