natgillin/translations-raw huggingface dataset:
Ifølge Domstolens retspraksis for selektivitetsanalyse skal der foretages en sammenligning med en referenceramme for at fastslå, om særbehandling af visse virksomheder og visse produktioner er i overensstemmelse med »ordningens karakter og opbygning«, og når det i en strukturelt normal markedssituation skal afgøres, om der er tale om en »normal« eller »særlig« byrde, må der derfor anvendes en referenceramme eller sammenligningsfaktor for at fastslå, hvilke virksomheder der befinder sig i en tilsvarende retlig og faktisk situation i lyset af de pågældende foranstaltningers målsætninger.
In line with the Court’s case law on selectivity analysis, which involves a comparison with a reference framework in order to determine whether or not differential treatment of certain undertakings and products is in conformity with the ‘nature or general scheme of the system’, the question as to whether a charge is ‘normal’ or ‘special’ in what is, from a structural viewpoint, a normal market situation has to be based on a reference framework or comparator with a view to identifying undertakings which would be in a legal and factual situation that is comparable in the light of the objective pursued by the measures in question.
Det ser dog ikke ud til at være muligt at fastlægge en eksogen sammenligningsfaktor, som giver mulighed for at fastsætte et »normalt« bidrag for virksomheder, der befinder sig i samme retlige og faktiske situation som DPLP med hensyn til den pågældende foranstaltnings mål.
However, it does not appear possible to identify an exogenous comparator that would make it possible to define a ‘normal’ contribution for undertakings in a legal and factual situation comparable to that of DPLP in the light of the objective pursued by the measure under review.
Især er DPLP's konkurrenter private virksomheder, der udøver deres aktiviteter på konkurrenceudsatte markeder, mens DPLP havde et lovbestemt monopol i vurderingsperioden, inden den fuldstændige liberalisering trådte i kraft i 2011.
In particular DPLP’s competitors are private-law companies operating on competitive markets, whereas DPLP benefited from a statutory monopoly during the period under assessment before full liberalisation in 2011.
For at fastslå, om der er tale om en fordel, jf. traktatens artikel 107, stk. 1, skal Kommissionen herefter undersøge DPLP's situation og sammenligne de sociale bidrag før og efter overtagelsen af pensionerne.
In determining the existence of an advantage within the meaning of Article 107(1) of the Treaty, the Commission should, therefore, examine DPLP’s situation and compare social security contributions before and after the pension relief.
Siden loven af 6. juli 1971 og indtil pensionsreformen i 1997 afholdt DPLP alle pensionsomkostninger og sociale udgifter for sine tjenestemænd.
Following the law of 6 July 1971 and until the pension reform of 1997, DPLP bore all pension costs and social liabilities for its civil servant employees.
Under disse omstændigheder mener Kommissionen, at omkostningerne hertil er en del af de normale udgifter, som DPLP skulle finansiere af sine egne midler på baggrund af selskabets juridiske og faktuelle position på det belgiske postmarked.
In these circumstances, the Commission takes the view that these costs are part of the normal costs DPLP had to meet from its own resources, taking into consideration its legal and factual position in the Belgian postal market.
Da overtagelsen af pensionerne i 1997, som er genstand for undersøgelsen, gjorde det muligt for DPLP at undgå at bære de omkostninger, selskabet normalt skulle have finansieret af sine egne midler, giver de omtvistede foranstaltninger virksomheden en fordel, jf. traktatens artikel 107, stk. 1.
Since the 1997 pension relief under review relieved DPLP of costs that would normally have had to be financed from its own financial resources, the measures in question confer on the operator an advantage within the meaning of Article 107(1) of the Treaty.
Den pågældende fordel er selektiv, eftersom den kun vedrører DPLP.
The advantage in question is selective since it concerns only DPLP.
Overtagelsen af pensionerne blev finansieret af staten, som overtog DPLP's kompetencer på pensionsområdet.
The pension relief was financed by the State, which took over DPLP’s pension responsibilities.
Eftersom staten betaler pensioner til DPLP's pensionerede medarbejdere direkte af sit eget budget, er der klart anvendt statsmidler.
Since the State pays the pension of DPLP retired personnel directly from the State budget, State resources are clearly involved.
Ovennævnte foranstaltninger vil kunne påvirke samhandelen mellem medlemsstaterne, idet DPLP er til stede på konkurrenceudsatte markeder såsom levering af pakker, der er genstand for en stor grænseoverskridende samhandel.
The measures described above are capable of affecting trade between Member States, given that DPLP operates in markets that are open to competition, such as parcel services, and where there is significant cross-border trading.
På pakkemarkedet står DPLP over for konkurrenter, der driver virksomhed i andre medlemsstater, f.eks. UPS, FedEx eller TNT Express.
In the parcel market DPLP faces competition from undertakings with activities in other Member States, such as UPS, FedEx and TNT Express.
DPLP driver ligeledes virksomhed på markedet for omdeling af dagblade og tidsskrifter, hvor virksomheder fra andre medlemsstater opererer eller kan operere.
DPLP also operates in the press distribution market, a market in which companies from other Member States are active or can become active.
Omdelingen af pakker har aldrig været helt forbeholdt DPLP, og andre virksomheder tilbød allerede visse pakkeomdelingsydelser [50] eller andre specifikke posttjenesteydelser i begyndelsen af 1990'erne [51].
Parcel distribution has never been entirely reserved for DPLP, and other undertakings already provided some parcel delivery services [50] and other specific postal services at the beginning of the 1990s [51].
DPLP er desuden til stede på finanssektorens marked (postgirokonti, opsparingskonti og betalingstjenester), hvor selskabet har konkurrenter, som tilbyder finansielle produkter, f.eks. banker og finansielle operatører.
DPLP is also active in the financial services sector (post office current and savings accounts and payment services), where it competes with operators offering financial products, such as banks and financial operators.
Postgiro- og opsparingskonti, som benyttes til både betaling og opsparing, konkurrerer med bankernes kontokurantkonti og opsparingskonti.
The post office current and savings accounts, which are used for both payment and savings purposes, are in competition with bank current accounts and savings products.
Banksektoren var allerede konkurrenceudsat før 1992 og var præget af stor samhandel mellem medlemsstaterne.
The banking sector was already open to competition before 1992 and has been characterised by extensive trade between Member States.
Banker fra forskellige medlemsstater etablerede sig i Belgien før 1992, og der var faktisk dengang over 70 udenlandske finansielle institutioner på det belgiske område [52].
Banks from different Member States were already operating in Belgium before 1992, when there were more than 70 foreign financial institutions in the country [52].
På baggrund af ovenstående overvejelser er det åbenbart, at enhver statslig foranstaltning, der giver DPLP en økonomisk fordel, kan påvirke samhandelen mellem medlemsstaterne.
In the light of the foregoing it is clear that any State measure conferring on DPLP an economic advantage may affect trade between Member States.
Af de årsager, der er gjort rede for i betragtning 141 til 157, mener Kommissionen, at pensionsovertagelsen udgør statsstøtte, jf. artikel 107, stk. 1, i TEUF.
For the reasons explained in recitals 141 to 157, the Commission considers that the pension relief constitutes aid within the meaning of Article 107(1) TFEU.
Vurdering af pensionsovertagelsens forenelighed med det indre marked, jf. artikel 107, stk. 3, litra c)
Assessment of the compatibility of pension relief with the internal market within the meaning of Article 107(3)(c)
I forbindelse med pensionsreformen i 1997 blev DPLP's refusion til staten erstattet af et frigørende bidrag, som bringer DPLP's pensionsudgifter på linje med konkurrenternes.
Under the 1997 pension reform DPLP’s refund to the State of annual net pension costs was replaced by a contribution in full discharge of liabilities aligning the pension costs borne by DPLP with those of its competitors.
Var denne reform ikke blevet indført, ville pensionsudgifterne fortsat være steget mærkbart i de følgende år, bl.a. på grund af forværringen af forholdet mellem erhvervsaktive tjenestemænd (bidragydere) og ikke-erhvervsaktive tjenestemænd (pensionsmodtagere) som følge af DPLP's beslutning om ikke længere at ansætte tjenestemænd.
Without this reform, the level of these pension costs would, in the subsequent years, have continued to rise significantly, notably as a result of the deterioration in the ratio of civil servants in work (contributors) to those not in work (recipients) following DPLP’s decision to halt recruitment of civil servants.
Da undtagelsesbestemmelserne i artikel 107, stk. 2, og artikel 107, stk. 3, litra a) og b), i TEUF tydeligvis ikke finder anvendelse, og Belgien ikke har påberåbt sig artikel 106, stk. 2, i TEUF til støtte for foreneligheden af pensionsoverdragelsen til fordel for DPLP, skal Kommissionen undersøge, om denne pensionsoverdragelse kan betragtes som forenelig i medfør af artikel 107, stk. 3, litra c), i TEUF, hvori det fastsættes, at støtte til fremme af udviklingen af visse erhvervsgrene eller økonomiske regioner kan betragtes som forenelige med det indre marked, når den ikke ændrer samhandelsvilkårene på en måde, der strider mod den fælles interesse.
As the derogations provided for in Articles 107(2) and 107(3)(a)(b) TFEU clearly do not apply and as Belgium has not invoked Article 106(2) TFEU as justification for the compatibility of the pension relief granted to DPLP, the Commission will examine whether the pension relief can be declared compatible pursuant to Article 107(3)(c) TFEU, 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 it does not adversely affect trading conditions to an extent contrary to the common interest.
Kommissionen skal først undersøge, i hvilket omfang overtagelsen af alle omkostninger i tilknytning til pensionerne opfylder et mål af fælles interesse og er nødvendig med henblik herpå, inden den undersøger foranstaltningens proportionalitet og afvejer de positive og negative virkninger.
The Commission will first analyse the extent to which the relief of the full pension cost fulfils an objective of common interest and is necessary to that end before investigating its proportionality and carrying out a balancing test of the positive and negative effects of the measure.
Liberaliseringen af postsektoren er et mål af fælles interesse
Liberalisation of the postal sector as an objective of common interest
EU-lovgivningen har siden 1992 fremmet en stadigt større liberalisering af postsektoren med vedtagelsen af grønbogen, som herefter førte til vedtagelse af tre direktiver, nemlig i) direktiv 97/67/EF, ii) Europa-Parlamentets og Rådets direktiv 2002/39/EF af 10. juni 2002 om ændring af direktiv 97/67/EF for så vidt angår yderligere åbning af Fællesskabets marked for posttjenester [53] og iii) direktiv 2008/6/EF.
EU law has promoted even greater liberalisation of the postal sector since 1992 with the adoption of the green paper, which later led to the adoption of the three directives: (i) Directive 97/67/EC, (ii) Directive 2002/39/EC of the European Parliament and of the Council of 10 June 2002 amending Directive 97/67/EC with regard to the further opening to competition of Community postal services [53], and (iii) Directive 2008/6/EC.
Det anerkendes ligeledes, at liberaliseringen af postmarkederne på EU-niveau spiller en vigtig rolle i Lissabonstrategien for fremme af vækst og beskæftigelse.
It is also acknowledged that the liberalisation of postal markets at EU level has an important role to play in the Lisbon strategy for growth and employment.
Det er derfor ikke blot vigtigt at garantere ydelsen af grundlæggende posttjenester, som den kommer til udtryk i begrebet befordringspligt, men også at etablere homogene konkurrencevilkår for den oprindelige operatør, de konkurrenter, der allerede er på markedet, og de nye, der kommer til.
Therefore, it is important, besides safeguarding the provision of basic postal services as reflected in the concept of the universal service obligation, to create a level playing field between the incumbent, existing competitors and new entrants.
I sin beslutning vedrørende det franske selskab La Poste anerkendte Kommissionen allerede, at etableringen af lige konkurrencevilkår for sociale bidrag for den oprindelige virksomhed og konkurrenterne var en central betingelse for en fair konkurrence i postsektoren.
In the La Poste (France) Decision, the Commission already recognised that creating a level playing field between the incumbent and its competitors with regard to social contributions is a key condition for fair competition in the postal sector.
Kommissionen vurderede, at overtagelsen af finansieringen af pensionerne til tjenestemandsansatte, der blev pålagt det franske La Poste, var forenelig med det indre marked, idet de offentlige tilskud sikrede lige socialbidragssatser for det franske La Poste og selskabets konkurrenter.
The Commission declared the relief of the obligations imposed on La Poste to finance its civil servants’ pensions compatible with the internal market because the public subsidies guaranteed an equal rate of social contributions by La Poste and its competitors.
Kommissionen ønsker at følge de samme principper i den foreliggende sag som dem, der blev anvendt i kapitel 6.3 i den beslutning, idet den må anses for at kunne finde anvendelse på den foreliggende sag i det omfang, den er relevant.
The Commission intends to apply the same logic in the present case as it applied in chapter 6.3 of that Decision, which must be considered applicable in the present case in so far as it is relevant.
Pensionsovertagelsens nødvendighed
Necessity of pension relief
Kommissionen finder, at omdannelsen af DPLP i 1992 var nødvendig for at fremme konkurrencen på postmarkedet, idet denne foranstaltning bragte DPLP og selskabets konkurrenter på lige fod med hensyn til juridisk form (og på den måde fjernede den ubegrænsede garanti, DPLP indtil da var omfattet af som offentlig enhed).
The Commission considers that the 1992 transformation of DPLP was necessary to promote competition in the postal market because it put DPLP and its competitors on an equal footing as regards legal form (and thereby eliminated the unlimited guarantee that DPLP had previously enjoyed as a public entity).
Men hverken den belgiske stat eller Régie des Postes havde samlet reserver, der svarede til de akkumulerede pensionsforpligtelser.
However, neither the Belgian State nor the Régie des Postes had accumulated reserves matching the accumulated pension liabilities.
Ved sin oprettelse i 1992 fortsatte DPLP med at påtage sig pensionsforpligtelser, men der blev ikke opført et tilsvarende aktiv i selskabets bogholderi med henblik på dækning heraf.
When DPLP was incorporated in 1992, it continued to be responsible for pension obligations, but no corresponding assets were transferred to its accounts to cover those obligations.
Udbetalingen af pensioner ville derfor gradvist blive en alt for tung belastning for DPLP, idet mange tjenestemænd nærmede sig pensionsalderen.
As a result, the payment of pensions would gradually have become an unsustainable burden on DPLP, since the retirement age of many civil servants was approaching.
Skønt der blev truffet foranstaltninger (produktivitetsforbedring, gradvis personalereduktion gennem naturlig afgang, lønindeksering) til at forbedre denne situation, ville det ikke have været tilstrækkeligt til at skabe en varig balance i DPLP's finanser (jf. nedenstående tabel 3).
Even though measures (improved productivity, gradual personnel reduction as a result of natural wastage, pay indexation) would have been taken to improve this situation, they would not have been sufficient to balance DPLP’s finances in the long term (see Figure 3 below).
Det skyldes bl.a. det forhold, at omdannelsen til en privat virksomhed også indebar, at DPLP ikke længere ansatte tjenestemænd og herefter kun ansatte funktionærer på kontrakt (i henhold til en almindelig ansættelseskontrakt efter arbejdsrettens bestemmelser).
This is in particular because the transformation into a private-law company also meant that DPLP stopped employing civil servants and only hired contractual employees (subject to a general employment contract and labour law requirements).
Efter 1997 skulle DPLP derfor af sine egne indtægter have finansieret både udgifterne til de pensionerede tjenestemænds pensioner og de sociale bidrag til sine erhvervsaktive kontraktansatte medarbejderes pensionsforsikring.
Consequently, after 1997, it would have had to finance from its revenues both the pension expenses for retired civil servants and social contributions linked to pensions for its active workforce of contractual employees.
Den negative tendens i DPLP's likviditetsstrømme skulle blive værre i årenes løb, eftersom de højere pensionsudbetalinger ville komme til at overstige indtægterne ved selskabets aktiviteter (jf. tabel 3).
DPLP’s cash flow would have turned increasingly negative year after year, as the increasing pension payments would have exceeded revenues generated from its activities (see table below).
Simuleringer af DPLP ’ s likviditetsstrømme foretaget af de belgiske myndigheder i 1996
Simulations of DPLP’s cash flow conducted by the Belgian authorities in 1996
Simuleringer af likviditetsstrømme, inkl. lovbestemte pensioner til vedtægtsansatte medarbejdere uden en pensionsreform
Cash flow simulations including legal pensions for statutory personnel in the absence of pension reform
Mio. EUR
EUR Millions
Forbedringstiltag (2)
Improvement measures (2)
Status quo : fastholdelse af antallet af vedtægtsansatte medarbejdere hos DPLP, ingen lønindeksering, ingen væsentlig produktivitetsforbedring
Status quo: maintaining the size of DPLP’s statutory personnel, no salary indexation, no substantial productivity improvement.
Forbedringstiltag: øget produktivitet, gradvis personalereduktion i forbindelse med naturlig afgang, lønindeksering
Improvement measures: improved productivity, gradual personnel reduction as a result of natural wastage, pay indexation.
Desuden ville en fuldstændig refinansiering af pensionsudgifterne gennem en forhøjelse af indtægterne fra den regulerede post have ført til meget høje posttakster og en potentielt meget stor nedgang i antallet af sendte breve, så varetagelsen af universelle posttjenester ville være blevet bragt i fare.
Furthermore, complete refinancing of pension costs through increased regulated letter revenues would have led to very high letter prices and perhaps substantially decreased the number of letters sent to an extent that would have endangered the provision of the universal letter services.
Kommissionen mener desuden, at de pågældende foranstaltninger står i forhold til det mål i Fællesskabets interesse, som de tager sigte på at nå.
The Commission also takes the view that the measures in question are tailored to the objective of common interest pursued.
Inden for sektorer, hvor der leveres tjenester af almindelig økonomisk interesse, kunne der uden tvivl være bevilget en public service-kompensation, men en sådan fremgangsmåde havde ikke været holdbar på lang sigt, da problemet er af strukturel art.
In the sectors with an SGEI, public service compensation could indeed have been granted, but such an approach would not be sustainable over the long term because of the specific structural nature of the problem.
På baggrund af målene om liberalisering af postmarkederne, der bl.a. består i at garantere varetagelsen af universelle posttjenester af god kvalitet og til billige priser, og i betragtning af målet om at fremme en loyal konkurrence var pensionsovertagelsen en nødvendig foranstaltning.
Considering the objectives of liberalisation of the postal markets, notably safeguarding the provision of high quality and affordable universal postal services, and considering the objective of promoting fair competition, the pension relief constituted a necessary measure.
Pensionsovertagelsens proportionalitet
Proportionality of pension relief
Beslutningen om det franske La Poste viser Kommissionens vurdering af, om støtteforanstaltningerne til overtagelse af de pensionsudgifter, der blev afholdt af de oprindelige operatører i postsektoren, som fortsat beskæftiger tjenestemænd på vilkår, der blev aftalt på et tidspunkt, hvor de havde monopol, står i forhold til målet.
The La Poste Decision set out the Commission’s proportionality assessment of aid measures that provide relief from pension costs for incumbents in the postal sector who continue to employ civil servants at terms which were agreed during the monopoly period.
Proportionaliteten skal vurderes på baggrund af etableringen af lige vilkår på de konkurrenceudsatte markeder (f.eks. brevpost, pakker og finansielle tjenesteydelser).
The proportionality assessment must be carried out with regard to the establishment of a level playing field on the markets which are open to competition (e.g. mail, parcels, and financial services).
Den oprindelige operatør skal betale de samme socialsikringsbidrag som sine konkurrenter.
The incumbent must be subject to the same rate of social security contributions as its competitors.
Da DPLP's kontraktansatte medarbejdere juridisk set er i samme situation som ansatte i en hvilken som helst privat virksomhed i modsætning til vedtægtsansatte medarbejdere, der nyder samme status som tjenestemænd, giver en sammenligning af de sociale bidrag, DPLP betaler for hver medarbejderkategori, mulighed for at kontrollere, om selskabet — efter at være blevet fritaget for pensionerne — opfylder betingelsen om betaling af den samme sats for socialsikringsbidrag som sine konkurrenter.
Given that DPLP’s contractual personnel is legally in the same situation as employees of any private company, while the statutory personnel has a status similar to civil servants, a comparison of the social contributions paid by DPLP for each category of employees makes it possible to verify whether, following the implementation of the pension relief measure, DPLP meets the condition of being subject to the same rate of social security contributions as its competitors.
Den sammenfattende oversigt nedenfor viser mere detaljeret de socialsikringsomkostninger, DPLP betaler for sine vedtægts- og kontraktansatte medarbejdere:
A detailed comparison of the social security costs paid by DPLP for its statutory personnel and its contractual personnel is summarised in the following table:
Socialsikringsomkostninger, der afholdes af DPLP
Social security costs paid and incurred by DPLP
DPLP's bidrag til socialsikringsordningen, heraf 8,86 % til pensioner
DPLP contributions to the social security system, including 8,86 % for pension contributions
Omkostninger direkte afholdt af DPLP
Costs borne directly by DPLP
Sygdom og handicap
Sickness and disability
Familieydelser
Family allowances
Bidrag til betaling af godtgørelser [54]
Compensation contribution [54]
Strukturel reduktion [55]
Structural reduction [55]
ARBEJDSGIVERBIDRAG i alt
Total EMPLOYER CONTRIBUTION
LØNMODTAGERBIDRAG
EMPLOYEE CONTRIBUTIONS
Lønmodtagerbidrag til den almindelige socialsikringsordning
Employee contributions to the general social security system
Som det fremgår af ovenstående oversigt, er størrelsen af DPLP's bidrag til den belgiske socialsikringsordning (nominel procentdel af lønomkostningerne) klart mindre end bidraget fra de private virksomheder ([…] % mod […] %).
As this table shows, the rate of DPLP’s contributions to the Belgian social security system (nominal percentage of wage costs) is considerably lower than that of private operators ([…] % against […] %).