natgillin/translations-raw huggingface dataset:
I det foreliggende tilfælde finder Kommissionen, at opkrævningen af ekstraordinært udbytte på et beløb, der tydeligt overstiger disse resultatforbedringer, har gjort det muligt at undgå at overkompensere DSB.
In the present case, the Commission considers that the collection of additional dividends of an amount clearly in excess of that surplus made it possible to avoid overcompensation of DSB.
Selvom Kommissionen konkluderer, at der i det foreliggende tilfælde ikke er tale om overkompensation, gør den sin konklusion betinget af, at der indføres en tilbagebetalingsmekanisme således som beskrevet i nærværende afgørelses betragtning 356.
Although the Commission concludes that there was no overcompensation in this case, it makes its conclusion dependent on the implementation of the refund mechanism as described in this Decision and specified in recital 356 above.
Kommissionen gør opmærksom på, at det ikke bestrides, at der er opstået betydelige forsinkelser i leveringen af det rullende materiel, jf. kontrakterne om offentlig trafikbetjening, fra fabrikanten AnsaldoBreda.
The Commission points out that it is not in dispute that the delivery of rolling stock provided for under the public transport service contracts by the manufacturer Ansaldobreda was subject to substantial delay.
DSB måtte leje materiel for at opfylde sine forpligtelser, og til dette formål blev der indgået tillægskontrakter med det danske Transportministerium.
To fulfil its obligations, DSB used rented rolling stock, which was the subject of additional contracts with the Danish Ministry of Transport.
Kommissionen minder om, at i medfør af de indgåede kontrakter mellem det danske Transportministerium og DSB skulle sidstnævnte afholde omkostningerne ved afskrivning og forrentning af togene, og at disse omkostninger var omfattet af kontraktbetalingerne.
The Commission points out that, under the public service contracts concluded between the Danish Ministry of Transport and DSB, the latter was to bear the costs corresponding to the depreciation of the trains and interest, and that those costs were covered by the contractual payments.
Kommissionen skønner som følge heraf, at der må sondres mellem tre aspekter.
The Commission therefore considers that three aspects should be distinguished.
For det første gør Kommissionen opmærksom på, at der ikke fuldt ud er taget højde for konsekvenserne af forsinkelserne i kontraktbetalingerne inden for rammerne af kontrakten om offentlig trafikbetjening for perioden 2000-2004.
First, the Commission points out that, in the context of the public transport service contract for 2000-04, the consequences of the delays were not taken fully into account in the calculation of the contractual payments.
Den danske regering medgav, at dette resulterede i en positiv effekt på 154 mio. DKK.
The Danish authorities have acknowledged that this resulted in a positive effect of DKK 154 million.
Af dette beløb er 50 mio. DKK blevet ført tilbage til staten i form af en frivilligt nedsat kontraktudbetaling.
DKK 50 million of that figure was paid back to the State in the form of a voluntary reduction in the contractual payments.
Derfor skønner Kommissionen, at DSB har modtaget kontraktbetaling på 104 mio. DKK svarende til de omkostninger, som virksomheden ikke har afholdt.
The Commission consequently considers that DSB received contractual payments of DKK 104 million corresponding to costs which it did not incur.
Kommissionen finder i den sammenhæng, at der ikke kan argumenteres for, at dette beløb (delvist) kompenserede DSB for det økonomiske tab på grund af forsinkelserne.
In this respect, the Commission considers that it cannot be argued that this sum constituted (partial) compensation for the economic losses suffered by DSB in connection with the delays.
Spørgsmålet om DSB's tab hænger sammen med gennemførelsen af leveringskontrakten mellem DSB og dennes leverandør, og det kan gøres til genstand for tvistbilæggelsesprocedurer (gennem forlig, voldgift eller domstolene).
The question of the harm suffered by DSB concerns the performance of the delivery contract between DSB and its supplier, which could be the subject of settlement procedures (out of court, by arbitration or by litigation).
Kommissionen bemærker, at dette spørgsmål ikke er endelig afgjort, selvom der er udbetalt en foreløbig kompensation.
The Commission notes that this issue has not been finally resolved, even though provisional compensation has been paid.
For det andet gør Kommissionen opmærksom på, at der derimod er taget højde for konsekvenserne af forsinkelserne i kontraktbetalingerne inden for rammerne af kontrakten om offentlig trafikbetjening for perioden 2005-2014.
Second, the Commission notes that, in the context of the public transport service contract for 2005-14, the consequences of the delays were, on the contrary, taken into account in the calculation of the contractual payments.
Den danske regering har vist, hvordan mekanismen til tilpasning af kontraktbetalingerne fungerede i forbindelse med den forsinkede levering og den pågældende type af materiel.
The Danish authorities have demonstrated how the mechanism for adjusting the contractual payments operated in relation to the delays in delivery and according to the type of rolling stock concerned.
Kommissionen bemærker, at kontraktbetalingerne blev nedsat med 645 mio. DKK i de to første år af kontraktens løbetid.
The Commission notes that the contractual payments were reduced by DKK 645 million over the first 2 years of the contract.
Kommissionen vurderer således, at den forsinkede levering af det rullende materiel ikke har medført overkompensation inden for rammerne af denne kontrakt om offentlig trafikbetjening.
It therefore considers that the late delivery of the rolling stock did not result in any overcompensation under that public transport service contract.
For det tredje konstaterer Kommissionen, at der er oprettet tillægskontrakter mellem det danske Transportministerium og DSB angående det rullende materiel, der blev lejet til erstatning.
Third, the Commission notes that the replacement rented rolling stock was the subject of additional contracts between the Danish Ministry of Transport and DSB.
Kommissionen gør opmærksom på, at DSB ifølge kontrakterne om offentlig trafikbetjening ikke var forpligtet til at indsætte erstatningsmateriel.
It points out that DSB was not obliged, under the public transport service contracts, to use replacement rolling stock.
Kommissionen bemærker, at disse tillægskontrakter tog højde for en ny situation, som der ikke var taget højde for i kontrakterne, dvs. konsekvenserne af den forsinkede levering af de nye tog.
The Commission notes that these additional contracts were concluded to deal with a new situation which had not been taken into account in the contracts, namely the consequences of the late delivery of the new trains.
Kommissionen er af den opfattelse, at den kompensation, der er udbetalt til DSB, modsvarede nye forpligtelser, som blev pålagt jernbaneoperatøren, og ikke var af en art, som kunne føre til overkompensation inden for rammerne af kontrakterne om offentlig trafikbetjening.
It therefore considers that the compensation paid to DSB covered new obligations of the rail operator and, consequently, was not liable to result in overcompensation under the public transport service contracts.
Kommissionen præciserer i den sammenhæng, at hvis tvistbilæggelsesprocedurerne (gennem forlig, voldgift eller domstolene) mellem DSB og AnsaldoBreda for den forsinkede levering skulle føre til en anerkendelse af visse skadevirkninger for DSB, hvis disse skadevirkninger vedrører indsættelsen af lejet rullende erstatningsmateriel, og hvis der indrømmes kompensation fra AnsaldoBreda til dækning heraf, vil denne erstatning skulle tilbagebetales til den danske stat, fordi sidstnævnte har overtaget omkostningerne herved i kraft af tillægskontrakterne.
The Commission points out in this respect that if the settlement procedures (out of court, by arbitration or by litigation) between DSB and Ansaldobreda concerning the delays in delivery lead to the recognition of certain losses for DSB, if those losses concern the use of hired replacement rolling stock and if compensation is paid by Ansaldobreda to cover these, such compensation will have to be paid back to the Danish State because it bore the cost via the additional contracts.
Kommissionen finder det nødvendigt at pålægge den danske stat en betingelse herom.
The Commission considers it necessary to impose a condition in this respect on the Danish State.
I lyset af ovenstående konkluderer Kommissionen, at DSB har modtaget en overkompensation på 104 mio. DKK som følge af den forsinkede levering af det rullende materiel, der er omhandlet i kontrakterne om offentlig trafikbetjening.
In the light of the above, the Commission concludes that DSB received overcompensation of DKK 104 million on account of the late delivery of the rolling stock provided for in the public transport service contracts.
Dog finder Kommissionen, at virkningerne af denne overkompensation er undgået i kraft af opkrævningen af det førnævnte udbytte.
The Commission considers, however, that the effects of that overcompensation were avoided by the collection of dividends as described previously.
Det ekstraordinære udbytte, som den danske stat har opkrævet overstiger alt i alt resultatforbedringerne forhøjet med dette beløb i tilknytning til den forsinkede levering af rullende materiel.
The additional dividends collected by the Danish State remain generally greater than all of the surplus profits plus the amount relating to the late delivery of rolling stock.
Kommissionen konstaterer således, at DSB reelt ikke har modtaget overkompensation.
The Commission therefore concludes that DSB did not receive any overcompensation in practice.
I Kommissionens beslutning om at indlede en procedure tilkendegav den sin tvivl om, hvorvidt DSB har kunnet skaffe sig en fordel ved at drive trafik på denne rute.
In its decision initiating the procedure, the Commission expressed specific doubts regarding whether DSB could have received an advantage for operating this particular line.
Kommissionen undersøgte to aspekter i den forbindelse.
The Commission examined two aspects here.
På den ene side har Kommissionen kontrolleret, at DSB for perioden 2000-2004 ikke fik økonomisk støtte i form af tilskud via kontrakten om offentlig trafikbetjening, selvom ruten var betjent uden en offentlig serviceforpligtelse.
First, the Commission checked that, for the period 2000-04, DSB had not received any financial support in the form of aid under the public transport service contract even where the link was operated without a public service obligation.
Regeringen oplyste ligeledes, at den særlige kontrakt ikke indeholdt bestemmelser om yderligere kompensation fra den danske stat til DSB for driften af denne rute mellem 2002 og 2004.
They have also indicated that that specific contract did not provide for any additional compensation for DSB from the Danish State for the operation of the line between 2002 and 2004.
Den danske regering fastslog dermed, at jernbaneruten mellem København og Ystad ikke modtog offentlig finansiering før 2005.
The Danish authorities have therefore established that the rail line between Copenhagen and Ystad did not receive any public financing before 2005.
Kommissionen gør opmærksom på, at optagelsen af denne rute i ordningen for »offentlig trafik« mellem 2002 og 2004 uden yderligere kompensation i forhold til den kompensation, der er udbetalt inden for rammerne af kontrakten med DSB om offentlig trafikbetjening i perioden 2002-2004, ikke er af en art, som kan give anledning til overkompensation.
The Commission notes that the inclusion of that line in the ‘public traffic’ scheme between 2002 and 2004 without additional compensation compared with the compensation paid under the public transport service contract with DSB for the period 2002-04 is not liable to result in overcompensation.
Optagelsen af denne rute i ordningen for offentlig trafik har haft til følge, at DSB fik pålagt flere forpligtelser, uden at kontraktbetalingen blev forhøjet.
Its inclusion in the public transport traffic scheme had the result of expanding DSB’s obligations without increasing the contractual payments.
Den indebar ligeledes, at indtægterne fra denne rute blev integreret i DSB's samlede indtægter for virksomhedens offentlige servicevirksomhed.
It also meant the inclusion of the revenues from that line in DSB’s overall revenues in respect of its public service activities.
Men Kommissionen bemærker, at denne rute var underskudsgivende i 2002, og at det netop var af denne grund, at den blev optaget i ordningen for »offentlig trafik«.
The Commission notes, however, that the line was loss-making in 2002 and that it was precisely for that reason that it was included in the ‘public traffic’ scheme.
Denne optagelse er derfor ikke af en art, som kan føre til overkompensation.
That inclusion is consequently not liable to result in overcompensation.
Under alle omstændigheder er Kommissionen af den opfattelse, at hvis ruten havde været overskudsgivende, ville de specifikke indtægter for denne rute have forhøjet DSB's samlede indtægter for virksomhedens offentlige servicevirksomhed.
In any event, the Commission considers that, if the line had been making a profit, the revenues specific to that line would have increased DSB’s total revenues in respect of its public service activities.
På den anden side undersøgte Kommissionen DSB's omkostninger for hele strækningen København — Bornholm, og nærmere bestemt hvordan der er taget hensyn til færgeforbindelsen mellem Ystad og Rønne [53] i passagerernes gennemgående billetter.
Second, the Commission has examined DSB’s costs for the entire Copenhagen-Bornholm route and, in particular, how account was taken of the ferry crossing between Ystad and Rønne [53] in the combined tickets for its passengers.
Kommissionen minder om, at søforbindelsen mellem disse to havne drives af Bornholmstrafikken A/S, et offentligt selskab, på grundlag af en kontrakt, der er indgået med den danske stat efter et udbud.
The Commission points out that the sea link between these two ports is operated by Bornholmtrafikken A/S, a public undertaking, on the basis of a contract concluded with the Danish State following a tendering procedure.
Den danske regering præciserede de forpligtelser, der er pålagt Bornholmstrafikken A/S i henhold til den kontrakt, bl.a. hvad angår koordination af afgangs- og ankomsttidspunkter med operatørerne på bus- og togruter.
The Danish authorities have clarified the obligations of Bornholmtrafikken A/S under that contract, particularly in terms of coordination of departure and arrival times with bus or train operators.
Regeringen præciserede ligeledes, at der ikke er pålagt forpligtelser med hensyn til takstpolitik bortset fra fastlæggelse af mindstetakster.
They have also specified that no obligation was laid down in the area of pricing policy apart from the fixing of minimum fares.
Ud fra de oplysninger, som den danske regering har forelagt, konstaterer Kommissionen, at Bornholmstrafikken A/S' afregningspriser er identiske over for DSB og Gråhundbus.
In the light of the information provided by the Danish authorities, the Commission notes that the prices charged by Bornholmtrafikken A/S are identical in relation to DSB and Gråhundbus.
Den eneste pris, som kun er gældende for DSB, er en rabatpris for DSB Orange med Storebæltsoverfarten.
The only fare which applies to DSB alone is the special price for DSB Orange including the crossing of the Great Belt.
Denne takst opfylder imidlertid Bornholmstrafikken A/S' specifikke forretningsmæssige målsætninger, idet DSB Orange-produktet gør det muligt at tiltrække rejsende fra Jylland til Bornholm.
However, that fare is in line with specific commercial objectives of Bornholmtrafikken A/S in so far as the DSB Orange programme attracts travellers from Jutland to Bornholm.
Denne specifikke takst tilbydes på visse faste betingelser (kun nogle tog er omfattet heraf, internetbaseret reservationssystem, begrænset antal billetter osv.), og den er rettet mod andre serviceydelser end dem, som tilbydes af operatørerne af busser på denne rute.
That particular fare is made available on specific conditions (it only applies on certain trains, Internet-based reservation system, limited number of tickets, etc.) and relates to different services from those offered by bus operators on that line.
Kommissionen bemærker, at dette tilbud kun har været udnyttet af et meget begrænset antal passagerer, og at det siden 2009 ikke længere tilbydes.
The Commission notes that only a very small number of passengers took advantage of this offer and that it was withdrawn in 2009.
Kommissionen finder derfor, at afregningspriserne for Bornholmstrafikken A/S' færgetrafik ikke har givet DSB en fordel frem for dennes konkurrenter, som udbyder busruter, og som ligeledes tilbyder kombinerede billetter.
The Commission therefore considers that the prices charged for this ferry trip by Bornholmtrafikken A/S did not confer an advantage on DSB compared with its competitors which offer a bus connection and also apply combined billing.
Kommissionen er således af den opfattelse, at afregningen af færgetrafikken ikke har medført overkompensation af DSB.
The Commission is therefore of the opinion that the billing of the ferry connections did not result in overcompensation for DSB.
Alt i alt er Kommissionen af den opfattelse, at den pågældende kompensation for offentlig tjeneste er beregnet i overensstemmelse med de regler, som er fastsat i bilaget til forordning (EF) nr. 1370/2007.
On the whole, the Commission therefore considers that the public service compensation in question was calculated in accordance with the rules laid down in the Annex to Regulation (EC) No 1370/2007.
Deraf konkluderer Kommissionen, at statsstøtten i kontraktbetalingerne, der er udbetalt inden for rammerne af kontrakterne om offentlig trafikbetjening, der er indgået mellem det danske Transportministerium og DSB, er forenelige med det indre marked på grundlag af artikel 14 i forordning (EF) nr. 1370/2007 vedrørende gennemførelsen af artikel 93 i TEUF.
Consequently, the Commission concludes that the State aid contained in the contractual payments paid under the public transport service contracts between the Danish Ministry of Transport and DSB is compatible with the internal market on the basis of Article 14 of Regulation (EC) No 1370/2007 implementing Article 93 of the TFEU.
VISSE AFGIFTSRELATEREDE FORANSTALTNINGERS INDVIRKNING PÅ FORENELIGHEDEN AF KOMPENSATIONEN FOR OFFENTLIG SERVICE
EFFECT OF CERTAIN FISCAL MEASURES ON THE COMPATIBILITY OF THE PUBLIC SERVICE COMPENSATION
Kommissionen konstaterede i sin beslutning om at indlede en procedure, at private danske virksomheder, der opererer i momsfritagne sektorer som kollektiv transport, skal betale en særlig lønskat: lønsumsafgiften.
In its decision initiating the procedure, the Commission noted that Danish private undertakings operating in VAT-exempt sectors such as the public transport sector are subject to a special payroll tax (‘lønskat’).
Den bemærkede imidlertid, at offentlige virksomheder som DSB ikke skal betale denne skat.
It was noted, however, that public undertakings such as DSB were not subject to the tax.
Selvom DKT, den anden klager, fremførte, at fritagelsen af DSB for lønsumsafgift kunne give DSB en konkurrencefordel, har Kommissionen ikke undersøgt spørgsmålet om lønsumsafgift, fordi det er genstand for en samlet undersøgelse i Kommissionen inden for en særskilt procedure [54].
Although DKT, the second complainant, claimed that DSB’s exemption from the payroll tax could give it a competitive advantage, the Commission did not examine the issue of payroll tax because it was the subject of a general examination by the Commission in the context of a separate procedure [54].
Klageren henviste selv til et parlamentarikerspørgsmål og til Neelie Kroes' svar på Kommissionens vegne [55].
The complainant itself had cited a Parliamentary question and the answer given by Mrs Kroes on behalf of the Commission [55].
Kommissionen informerede ved brev af 9. juni 2009 DKT om, at Kommissionen efter en undersøgelse af de pågældende foranstaltninger besluttede at afslutte den ovennævnte procedure.
By letter of 9 June 2009, the Commission informed DKT that, after examining the measures in question, it had decided to close the procedure referred to above.
Kommissionen oplyste, at drøftelser og informationsudveksling fandt sted mellem Kommissionen og den danske regering for at få afklaret de potentielle problemer og tvetydigheder ved denne fritagelse i henseende til statsstøttereglerne.
The Commission stated that discussions and exchanges of information had taken place between the Commission and the Danish authorities in order to obtain clarification regarding the potential problems and ambiguities arising from the tax exemption from the perspective of the rules on State aid.
Den danske regering har i den sammenhæng accepteret at ændre deres lovgivning.
In this context, the Danish authorities agreed to amend their legislation.
Kommissionen gør opmærksom på, at Danmark har vedtaget lov nr. 526 af 25. juni 2008, hvormed enhver potentiel konkurrenceforvridning mellem offentlige og private virksomheder elimineres, for så vidt angår gennemførelsen af lønsumsafgiften.
The Commission therefore notes that Denmark has adopted Act No 526 of 25 June 2008, which eliminates any potential distortion between public and private undertakings with regard to the implementation of the payroll tax.
Kommissionen gør ligeledes opmærksom på, at denne lov trådte i kraft den 1. januar 2009, og at DSB efterfølgende er blevet pålagt lønsumsafgift.
It also points out that that Act entered into force on 1 January 2009 and that DSB has been subject to payroll tax since that date.
Med henblik på den foreliggende undersøgelse gør Kommissionen opmærksom på, at DSB's fritagelse for denne afgift var indregnet i de parametre, der dannede grundlag for fastsættelsen af DSB's kontraktbetalinger for kontrakterne om offentlig trafikbetjening, jf. betragtning 88 i nærværende afgørelse.
For the purposes of this examination, the Commission points out that DSB’s exemption from that tax was included in the parameters used in determining the level of DSB’s contractual payments under the public transport service contracts, as indicated in recital 88 of this Decision.
Kommissionen bemærker, at fritagelsen for afgiften mindskede DSB's operationelle omkostninger ved driften af de transportydelser, der er fastsat i kontrakterne om offentlig trafikbetjening.
The Commission notes that the tax exemption reduced DSB’s operating costs connected with the transport services provided for in the public transport service contracts.
Kommissionen konstaterer derfor, at uden fritagelse ville den danske stat skulle forhøje sine kontraktbetalinger tilsvarende.
It therefore observes that, in the absence of an exemption, the Danish State would have to increase the amount of its contractual payments accordingly.
Derfor er Kommissionen af den opfattelse, at selv om fritagelsen af DSB for lønsumsafgift skulle indebære statsstøtte, skulle denne sidestilles med en »supplerende kontraktbetaling« på et beløb svarende til den skattebyrde, virksomheden var fritaget for.
Consequently, the Commission considers that, even if DSB’s payroll tax exemption were to constitute State aid, that aid would have to be treated in the same way as ‘additional contractual payments’ of an amount equivalent to the tax burden from which the company was exempt.
I så fald konstaterer Kommissionen, at disse »supplerende kontraktbetalinger« ikke ville indebære overkompensation af DSB.
In that event, the Commission observes that these ‘additional contractual payments’ would not result in overcompensation for DSB.
I øvrigt bemærker Kommissionen, at DSB fra den 1. januar 2009 er blevet pålagt lønsumsafgift.
The Commission notes, moreover, that DSB has been subject to payroll tax as from 1 January 2009.