natgillin/translations-raw huggingface dataset:
Oplysninger fra de nederlandske myndigheder bekræfter endvidere, at public service-radio/tv-selskaber bruger forskellige metoder til omkostningsallokering.
Information from the Dutch authorities confirms, moreover, that the public broadcasters use different methods to allocate costs.
Myndighederne hævder, at den individuelle allokering er korrekt, men at allokeringen på grund af de individuelle radio/tv-selskabers valg kan være forskellig fra det ene radio/tv-selskab til det andet.
The authorities argue that on an individual level the allocation is correct, but that due to the choices individual broadcasters make regarding the allocation, the allocation may differ from one broadcaster to the other.
Kommissionen mener imidlertid, at det faktum, at der ikke gælder ensartede forhold for de forskellige radio/tv-selskaber, tyder på, at dekretet ikke tilstrækkelig tydeligt angiver, hvordan omkostningsallokeringen skal finde sted.
The Commission finds, however, that the fact that there is no consistency between the different broadcasters is an indication that the Decree does not sufficiently prescribe how the cost allocation should take place.
På grundlag af de oplysninger, de nederlandske myndigheder har fremlagt, kan det derfor ikke konkluderes, at omkostningerne er allokeret korrekt på basis af accepterede omkostningsallokeringsmetoder.
Therefore, on the basis of the information submitted by the Dutch authorities, it cannot be concluded that the costs are correctly allocated on the basis of accepted cost-allocation methods.
Derfor mener Kommissionen, at alle nettoindtægter fra public service-radio/tv-selskabernes kommercielle aktiviteter bør indgå i vurderingen af statsstøttens proportionalitet i forhold til public service-omkostningerne.
Consequently, the Commission considers that all the net revenues of the commercial activities of the public service broadcasters should be taken into account in determining whether state funding has been proportional to the public service costs.
Det er også i overensstemmelse med de nederlandske retlige rammer, der gælder for public service-radio/tv-systemet, og som forpligter radio/tv-selskaberne til at bruge hele deres fortjeneste på public service-opgaver, herunder fortjenesten fra kommercielle aktiviteter.
This is also consistent with the Dutch legislative framework that applies to the public service broadcasting system and which obliges broadcasters to use for public service purposes all of their profits, including those from commercial activities.
Den offentlige støttes proportionalitet
Proportionality of public funding
Ifølge punkt 57 i radio/tv-meddelelsen må statsstøtte ikke overskride nettoomkostningerne ved radio/tv-selskabernes public service-opgave.
According to paragraph 57 of the Broadcasting Communication, state aid must not exceed the net costs of the public service incurred by the broadcaster.
Når nettoomkostningerne ved public service-opgaven således er fastsat, skal det vurderes, om den samlede statslige finansiering overstiger dette tal.
Thus, after having determined the net costs of the public service it has to be established whether the total amount of state funding does not exceed this figure.
Hvis der som nævnt ovenfor ikke har fundet en fuldstændig og rimelig omkostningsallokering sted, skal nettoindtægterne fra alle de aktiviteter, der direkte eller indirekte har modtaget offentlig støtte, inddrages i beregningen af nettoomkostningerne ved public service-forpligtelsen.
If a complete or meaningful cost allocation has not taken place, the net revenues of all the activities that have benefited directly or indirectly from public funding have to be taken into account for the calculation of the net public service costs.
Kun indtægter fra kommercielle »stand alone«-aktiviteter skal ikke indgå i beregningen af nettoomkostningerne ved public service-opgaven.
Only the revenues of the commercial ‘stand-alone’ activities do not have to be taken into account in establishing the net costs of the public service mission.
Der er tale om aktiviteter, der ikke hverken direkte eller indirekte — f.eks. gennem billigere produktionsfaktorer — har modtaget statsstøtte, eller som fuldt ud har betalt produktionsfaktorer, som de deler med, eller som følger af public service-aktiviteten.
These are activities which have not benefited directly or indirectly — for example by way of cheaper production inputs — from state funding or which have paid the full value of inputs which they share with or result from the public service activity.
Som allerede nævnt findes begrebet »stand alone«-aktiviteter ikke i det nederlandske public service-radio/tv-system, og der foregår heller ikke en meningsfuld og fuldstændig allokering af ressourcer mellem radio/tv-selskabernes forskellige aktiviteter.
In the Dutch public service broadcasting system, there is neither the concept of ‘stand-alone’ activities nor a meaningful and complete allocation of resources between different activities of broadcasters.
Endvidere fastsættes det i medieloven, at alle nettoindtægter fra hoved- og biopgaver, biaktiviteter og tilknyttede aktiviteter skal bruges til opfyldelse af public service-opgaven.
Moreover, the Media Act stipulates that all the net revenues of main and side tasks, side activities and association activities have to be used for the fulfilment of the public service mission.
Det vil sige, at nettoomkostningerne ved public service-aktiviteter beregnes under hensyntagen til indtægterne fra alle public service-radio/tv-selskabernes aktiviteter.
Consequently, the net costs of the public service activities are determined by taking into account the revenues from all activities of the public service broadcasters.
Det vil sige:
The calculation is therefore as follows:
for det første beregnes nettoomkostningerne ved public service ved fra de samlede omkostninger ved public service-forpligtelsen at fratrække de nettoindtægter, der stammer fra driften af public service-opgaven (hoved- og biopgaver)
first, the net costs of the public service are determined by deducting from the total costs of providing the public services, the net revenues derived from the exploitation of the public service (main and side tasks);
for det andet inddrages alle andre nettoindtægter fra kommercielle aktiviteter (biaktiviteter og tilknyttede aktiviteter)
second, all other net commercial revenues are taken into account (side and association activities);
for det tredje sammenlægges alle former for offentlig finansiering.
third, all the forms of public funding are added up.
Først den årlige statslige finansiering og Stifo-betalinger, der betragtes som »eksisterende støtteforanstaltninger«.
First, the annual state financing and the Stifo payments which are considered to be ‘existing aid’ measures.
Dernæst ad hoc-finansieringen (betalinger fra FOR og udligningsmidlerne) og betalinger fra CoBo, der betragtes som »nye støtteforanstaltninger«.
Then the ad hoc financing (payments from the FOR and the matching funds) and payments from the CoBo Fund, which are considered as ‘new aid’ measures.
Summen af alle ovennævnte poster afgør, om den samlede statsstøtte overstiger de samlede nettoomkostninger ved public service-opgaven, eller med andre ord om der er tale om overkompensation for public service-opgaverne.
The sum of all the above items determines whether or not the total state funding exceeds the total net public service costs or, in other words, whether or not there has been over-compensation of the public service tasks.
Hvad angår NOB's gratis tilvejebringelse af tekniske tjenester og faciliteter, skulle der i princippet tages højde for denne foranstaltning ved vurderingen af en eventuel overkompensation.
As regards the free provision of technical services and facilities by the NOB, the measure should, in principle, be taken into account in the assessment of the over-compensation.
Det er imidlertid ikke nødvendigt eksplicit at inddrage foranstaltningen i beregningerne, da indtægterne fra de gratis tekniske faciliteter kan betragtes som kompensation for omkostninger, der ellers skulle have været finansieret.
However, it is not necessary to explicitly include the measure in the calculations, since the benefits from the free technical service can be considered to be compensating costs that would otherwise have had to be financed.
Betaling af de omhandlede omkostninger ville have forøget omkostningerne ved den public service-opgave, der er pålagt de nederlandske public service-radio/tv-selskaber, med samme beløb.
Thus, having to pay the costs in question would have increased by the same amount the costs of the public service entrusted to the Dutch public broadcasters.
Inddragelse af disse omkostninger ville derfor ikke ændre det endelige nettoresultat.
The inclusion of these costs would therefore not alter the final net result.
Indledning af proceduren og undersøgelsesperiode
Decision to initiate the procedure and period under investigation
Ved indledningen af proceduren havde Kommissionen foreløbig beregnet overkompensationen til 110 mio. EUR. Beregningen var baseret på ufuldstændige tal for den faktiske overførsel til reserver og på de reserver, der var i public service-radio/tv-systemet i årene 1992-2002.
In the decision to initiate the procedure, the Commission quantified over-compensation, on a preliminary basis, as €110 million. The calculation was based on incomplete figures on the actual amount of transfers to the reserves and of the level of reserves held by the public service broadcasting system as a whole during the years 1992-2002.
Myndighederne havde ikke på det tidspunkt givet fuldstændige oplysninger om de enkelte radio/tv-selskaber.
The authorities had not at the time provided complete data on individual broadcasters.
Efter indledningen af proceduren modtog Kommissionen tallene for de enkelte radio/tv-selskabers omkostninger og indtægter, der er mere detaljerede end de samlede tal, der forelå, da proceduren blev indledt.
After initiating the procedure the Commission received the cost and revenue figures of the individual broadcasters, which are more detailed than the overall figures provided at the time of the opening of the procedure.
De nye oplysninger indeholder endvidere data frem til år 2005 og indeholder også et skøn for 2006.
Moreover, the new information provides actual data up to 2005 and also includes an estimate for 2006.
Denne beslutning vedrører de ad hoc-betalinger, der blev foretaget fra 1994 frem til 2005.
This Decision concerns the ad hoc payments which were paid as of 1994 and covers the period up to 2005.
Hvad angår slutdatoen, har de nederlandske myndigheder opfordret Kommissionen til også at inddrage tallene for 2006.
As regards the end date, the Dutch authorities invited the Commission to take into account the figures from 2006 too.
Kommissionen finder imidlertid ikke dette hensigtsmæssigt, da tallene for 2006 kun er skøn for det indeværende regnskabsår.
However, the Commission does not consider this to be appropriate, since figures from 2006 are only estimates for the ongoing budget year.
Vurdering af kompensationen til de enkelte public service-radio/tv-selskaber
Assessment of the compensation of the individual public service broadcasters
Det fremgår, at 14 ud af 19 public service-radio/tv-selskaber har modtaget overkompensation i perioden 1994-2005.
It appears that 14 out of the 19 public service broadcasters were over-compensated in the period 1994-2005.
Overkompensationen gav fortjenester på 32 mio. EUR, der generelt er blevet overført til selskabernes programreserver.
The over-compensation generated €32 million profits, which were generally transferred to their programme reserves.
En del af overkompensationen er imidlertid i nogle tilfælde blevet brugt til at udligne underkompensation i perioden før 1994.
However, in some cases part of the over-compensation was used to balance under-compensation in the period before 1994.
Nogle radio/tv-selskaber havde i begyndelsen af 1994 en negativ programreserve.
At the beginning of 1994 some broadcasters had a negative programme reserve.
Radio/tv-selskaberne havde kun mulighed for at registrere negative programreserver, når public service-omkostningerne oversteg de forskellige former for public service-støtte.
Broadcasters were only allowed to register negative programme reserves when the public service costs exceeded the various sources of public service funding.
Med andre ord kunne negative programreserver kun skyldes underkompensation af public service-omkostninger.
In other words, negative programme reserves could only result from under-compensation of public service costs.
På den anden side skulle eventuelle tab på kommercielle aktiviteter finansieres via foreningsreserverne og kunne ikke afspejles i programreserverne.
On the other hand, any possible loss from commercial activities had to be financed through the association reserves and could not be reflected in the programme reserves.
Ifølge de nederlandske myndigheder var foreningsreserverne opbygget af private midler.
According to the Dutch authorities, the association reserves were built up with private funds.
Der er også tilfælde, hvor underkompensation af public service-omkostninger midlertidigt blev finansieret med foreningsreserver.
There are also cases in which the under-compensation of public service costs was temporarily financed with association reserves.
I 1993 blev foreningsreserverne »indefrosset« af de nederlandske myndigheder; fra det tidspunkt kunne indtægter fra public service-aktiviteter og kommercielle aktiviteter ikke længere henlægges i disse foreningsreserver.
In 1993, the association reserves were ‘frozen’ by the Dutch authorities; as of that moment, revenues from public service and commercial activities could no longer be added to these association reserves.
Der blev imidlertid gjort en undtagelse for tilbagebetaling af tilskud fra foreningsreserver før 1994 til dækning af ufinansierede public service-omkostninger.
However, an exception was made for the reimbursement of payments made out of association reserves before 1994 to cover for unfunded public service costs.
Ifølge de nederlandske myndigheder er det den eneste situation, der efter 1994 fortsat gav anledning til tilførsel af midler til disse reserver.
According to the Dutch authorities, this is the only circumstance in which funds were still added to these reserves after 1994.
Kommissionen mener, at de negative beløb i programreserverne og de positive udsving i foreningsreserverne efter 1994 kun opstod på grund af en tidligere »underkompensation« af public service-omkostninger.
The Commission considers that the negative amounts recorded in the programme reserves and the positive variations of association reserves after 1994 only occurred as a result of previous ‘under-compensation’ of public service costs.
Den deraf følgende udligning af disse beløb betragtes derfor som støtteberettigede omkostninger som følge af public service-opgaven.
The consequent balancing of these sums is therefore considered to constitute eligible costs of the public service task.
Der skal derfor ikke tages højde for de tilsvarende beløb ved beregningen af overkompensationen.
The corresponding amounts therefore do not have to be taken into account for the establishment of the over-compensation.
Som nævnt ovenfor er overkompensationen generelt kommet programreserverne til gode.
As stated in paragraph 141, the over-compensation generally flowed into the programme reserves.
I 2005 besluttede PO for første gang på basis af artikel 109a og 19a(1)h i medieloven, at de reserver, som de individuelle radio/tv-selskaber besad ud over 5-10 % af deres årsbudget, skulle overføres til PO.
In 2005 the PO decided for the first time, on the basis of Article 19a(1)h and Article 109a of the Media Act, that reserves held by the individual broadcasters in excess of 5-10 % of their annual budget should be transferred to the PO.
Denne overførsel betragtes også som en del af ad hoc-foranstaltningerne og indgår ved beregningen af kompensationens proportionalitet.
This transfer is also considered part of the ad hoc measures and is taken into account in determining the proportionality of the compensation.
Det vil sige, at denne overførsel har nedbragt den samlede kompensation til radio/tv-selskaberne og samtidig øget PO's overkompensation.
As a result, this transfer has reduced the overall compensation of the individual public service broadcasters, while increasing the over-compensation of the PO.
Ved for hvert år fra 1994-2005 at fratrække nettoomkostningerne ved public service-opgaven fra den samlede finansiering, således som beskrevet i punkt 135, kommer Kommissionen til den konklusion, at ingen af radio/tv-selskaberne har modtaget offentlig støtte, der overstiger 10 % af deres årsbudget.
By subtracting — for each year from 1994 to 2005 — the net cost of the public service from the overall funding received from the State, in the way described in section 8.3.2, the Commission comes to the conclusion that none of the individual broadcasters has received public funding in excess of 10 % of its annual budget.
Da omkostningerne ved public service-radio/tv-virksomhed varierer fra år til år, kan staten af budgethensyn ønske så få udsving i statsfinansieringen som muligt og tillade, at en vis procentdel af den årlige overkompensation fremføres til næste år.
Since the costs of public broadcasting may vary every year, the State may indeed wish for budgetary reasons to keep the fluctuations in state financing to a minimum and permit a certain percentage of the annual over-compensation to be carried forward to the next year.
Kommissionen anerkendte dette princip i den danske sag om public service-radio/tv-virksomhed.
The Commission recognised this principle in the Danish public broadcasting case.
Kommissionen anførte i den sag, at reserverne skal beregnes i den særlige henseende, og at de skal justeres på faste tidspunkter, dvs. fratrækkes det følgende års kompensation, hvis der er konstateret overkompensation.
In the Danish state aid case the Commission stated that these reserves must be established for a specific purpose and that they must be regularised on a fixed date, i.e. being deducted from the next year's compensation if over-compensation has been found.
Hvis overkompensationen således ikke overstiger 10 % af den årlige kompensation, er overkompensationen forenelig med EF-traktaten og kan fremføres til det efterfølgende år og fratrækkes den kompensation, der ydes for den periode.
Thus, if the over-compensation does not exceed 10 % of the amount of the annual compensation, such over-compensation is compatible with the EC Treaty and may be carried forward to the next annual period and deducted from the amount of compensation payable in respect of that period.
Som allerede nævnt har de nederlandske myndigheder besluttet, at det enkelte public service-radio/tv-selskab kun kan opretholde en særlig reserve på højst 5-10 % af årsbudgettet.
The Dutch authorities have decided that each individual public service broadcaster can only maintain a dedicated reserve of a maximum of 5-10 % of its annual budget.
I betragtning af denne forpligtelse krævede PO i 2005, at radio/tv-selskaberne overførte 42,457 mio. EUR til PO.
In view of this constraint, the PO ordered the transfer of €42,457 million of reserves from the individual broadcasters to the PO in 2005.
Myndighederne har også forpligtet sig til regelmæssigt at kontrollere reserverne og kræve tilbagebetaling af de beløb, der overstiger 10 % af den årlige kompensation fra 2006.
The authorities have also committed themselves to carrying out regular monitoring of the reserves and ordering the reimbursement of the excess amounts above 10 % of the annual compensation as of 2006.
Betingelserne for at godkende en overkompensation, der ikke overstiger 10 % af public service-radio/tv-selskabernes årsbudget, som forenelig støtte er derfor opfyldt .
The Commission therefore considers that the conditions are fulfilled for accepting as compatible an amount of over-compensation provided that this does not exceed 10 % of the annual budget of the public service broadcasters .
Da overkompensationen således ikke overstiger loftet på 10 % af årsbudgettet, kan den derfor betragtes som rimelig for udførelsen af public service-opgaven, og støtten kan derfor betragtes som forenelig med EF-traktatens artikel 86, stk. 2.
Since the over-compensation does not exceed the 10 % margin of the annual budget, it can therefore be considered justified for the fulfilment of the public service mission and the aid is thus considered compatible with Article 86(2) of the EC Treaty.
Overkompensation af PO
Over-compensation of the PO
PO har også modtaget kompensation for ledelse og koordinering af radio/tv-systemet.
The PO has also received compensation for its role in managing and coordinating the broadcasting system.
Denne opgave udføres af en særlig instans, den såkaldte PO, der fører interne særskilte regnskaber.
The PO performs this role as a separate organisation, which, internally, keeps separate accounts.
De nederlandske myndigheder har anført, at selv om NOS RTV og PO er en del af samme retlige enhed og også fremlægger konsoliderede regnskaber, har de under ingen omstændigheder adgang til hinandens midler.
The Dutch authorities have stated that although the NOS RTV and the PO are parts of a single legal entity and also present consolidated accounts, under no circumstances could they have access to each other's funds.
På basis af de særskilte regnskaber for PO og ifølge tilgangen i punkt 135, kommer Kommissionen til den konklusion, at PO har modtaget en samlet overkompensation på 55,908 mio. EUR, ekskl. de reserver de individuelle radio/tv-selskaber overførte i 2005.
On the basis of the separate accounts for the PO and according to the accounting method described above, the Commission concludes that the PO has received a total over-compensation of €55,908 million, not including the reserves which were transferred in 2005 from individual broadcasters.
Overførslen af reserver androg 42,457 mio. EUR. Når der tages højde for denne overførsel, andrager den samlede overkompensation til PO 98,365 mio. EU (55,908 mio. EUR +42,457 mio. EUR).
The transfer of the reserves amounted to €42,457 million. When this transfer is taken into account, the total over-compensation of the PO amounts to €98,365 (€55,908 + €42,457) million.
Oversigt over den årlige finansiering af PO (1994-2005) beløb × 1 mio. EUR [65]
Overview of annual funding of PO (1994-2005) amounts x €1 million [65]
Public service-omkostninger
Public activity costs
Public service-indtægter
Public activity revenues
Public service-nettoomkostninger
Net public activity costs
Nettoresultat for kommercielle aktiviteter
Net result of commercial activities
Behov for offentlig støtte
Need for public funding
Årlige betalinger fra Stifo
Annual payments from Stifo
årlig kompensation
annual compensation
Resultat før ad hoc-betalinger
Result before ad hoc payments
Betalinger fra FOR
Payments from FOR
Betalinger fra udligningsmidler
Payments from matching funds
fra CoBo
from CoBo Fund
0Overførsel af overskydende reserver
of excess reserves
Samlede ad hoc-betalinger
Total ad hoc payments
Særlige poster
Extraordinary items
Samlet over-/underkompensation
Total over/under-compensation
Det vurderes, at overkompensationen på 98,365 mio. EUR ikke er nødvendig for udførelsen af public service-opgaven, og den kan derfor ikke omfattes af undtagelsen fra forbuddet mod statsstøtte i artikel 86, stk. 2.
In the Commission's view, the over-compensation of €98,365 million is not necessary for the functioning of the public service and it cannot, therefore, benefit from the Article 86(2) derogation from the prohibition on state aid.
Overkompensationen betragtes derfor ikke som forenelig støtte og bør i princippet kræves tilbagebetalt af PO.
The over-compensation is consequently not considered compatible aid and should in principle be recovered from the PO.
Det ser ikke desto mindre ud til, at overkompensationen overstiger de samlede ad hoc-betalinger til PO.
Nevertheless, it appears that the over-compensation exceeds the total ad hoc payments accrued to the PO.