natgillin/translations-raw huggingface dataset:
Ifølge professor Webers ekspertrapport svarer markedslønnen til ca. […] % af tjenestemændenes bruttoløn.
Following the expert study by Prof. Weber, market-average wages only amount to approximately […] % of civil servants' gross wage.
Det er derfor ikke rimeligt at anvende tjenestemændenes justerede bruttolønninger som benchmark for beregningen af socialsikringsbidragene.
As such, it is not reasonable to use adjusted civil servants' gross wage as a benchmark to calculate social contribution rates.
Ifølge Tyskland er BIEK's antagelse om, at Deutsche Post anvender aftalte lønninger i transportsektoren som benchmark for beregningen af de lønninger, som virksomheden skal betale i forhold til konkurrenterne, ikke holdbar.
According to Germany, BIEK's assumption that Deutsche Post uses agreed wages in the transport sector as a benchmark to calculate the differences in wage costs borne by Deutsche Post as compared to its competitors is ill-founded.
Det fremgår af professor Webers ekspertrapport, at Deutsche Post beregner markedslønningerne på grundlag af de lønninger, som konkurrenterne rent faktisk betaler.
The expert study by Prof. Weber shows that Deutsche Post calculates market-average wages on basis of actual wages paid by its competitors.
VURDERING AF PENSIONSTILSKUDDET
AID ASSESSMENT OF PENSION SUBSIDY
Statsstøtte i henhold til artikel 107, stk. 1, i TEUF
Assessment of existence of aid pursuant to Article 107(1) TFEU
Pensionstilskuddet er baseret på § 16 i PostPersG 1994 og finansieres via statsbudgettet, således at det kan tilregnes staten, og det ydes ved hjælp af statsmidler som omhandlet i artikel 107, stk. 1, i TEUF.
As the pension subsidy is based on the Article 16 PostPersG 1994 and financed out of the public budget, it is imputable to the State and it is granted through State resources within the meaning of Article 107(1) TFEU.
Da pensionstilskuddet kun er ydet til pensionsfonden for at fritage Deutsche Post for omkostningerne til tjenestemandspensionerne og derfor i sidste instans kommer Deutsche Post til gode, er det selektivt.
Moreover, as the pension subsidy has only been granted to the Pension fund to relieve Deutsche Post from the civil servants' pension costs and therefore ultimately benefits Deutsche Post, it is selective.
Finansiel fordel på grundlag af pensionsreformen fra 1995
Financial advantage from 1995 pension reform
På grundlag af Combus-dommen er Tyskland af den opfattelse, at pensionstilskuddet ikke indebærer en finansiel fordel, da tilskuddet har fritaget Deutsche Post for usædvanligt høje sociale omkostninger.
On the basis of the Combus judgment, Germany claims that the pension subsidy would not provide any financial advantage because it relieved Deutsche Post from excess social costs.
For at konstatere, om pensionstilskuddet indebar en selektiv finansiel fordel, skal det undersøges, om det har gjort det muligt for Deutsche Post at undgå omkostninger, der normalt skulle have været afholdt af en virksomhed, hvilket har hindret, at markedskræfter kom til at virke på sædvanlig måde [67].
In order to ascertain whether the pension subsidy has provided a selective financial advantage, it needs to be determined whether it allowed Deutsche Post to avoid costs that would normally have had to be borne by the company and have thus prevented market forces from producing their normal effect [67].
Kommissionen kan ikke acceptere Tysklands påstand på grundlag af Combus-dommen: Den gør opmærksom på, at Combus-dommen ikke er blevet bekræftet af Domstolen.
The Commission cannot accept Germany's claim based on the Combus case-law: It must be borne in mind that the Combus ruling has not been confirmed by the Court of Justice.
Forskellige domme afsagt af Domstolen strider mod den teori, at foranstaltninger, der kompenserer for en strukturel ulempe, ikke skal betragtes som støtte.
Several of the Court of Justice's rulings contradict the theory that compensation for a structural disadvantage exempts a measure from being qualified as aid.
Ifølge Domstolens faste praksis i denne henseende skal forekomsten af støtte vurderes i kraft af virkningerne og ikke grundene til eller hensigten med de statslige foranstaltninger [68].
In that regard, the Court of Justice has constantly held that the existence of aid is to be assessed in relation to the effects and not in relation to the causes or objectives of state intervention [68].
Ifølge Domstolens praksis er fordele, som indrømmes af offentlige myndigheder, og som under forskellige former letter de byrder, der normalt belaster en virksomheds budget, også omfattet af begrebet støtte [69].
The Court has also held that the concept of aid includes advantages granted by public authorities which, in various forms, reduce the charges which are normally included in the budget of an undertaking [69].
Endvidere belaster ifølge Domstolen udgifterne knyttet til de ansattes løn efter deres væsen virksomheders budget, uafhængigt af, om disse udgifter følger af forpligtelser efter loven eller i henhold til kollektive overenskomster [70].
The Court of Justice has also clearly stated that the costs linked to remuneration of employees naturally place a burden on the budgets of undertakings, irrespective of whether or not those costs stem from legal obligations or collective agreements [70].
I denne forbindelse har Domstolen fastslået, at den omstændighed, at statslige foranstaltninger tilsigter at udligne merudgifter, ikke kan være tilstrækkelig til på forhånd at udelukke, at der foreligger støtte [71].
In that context, the Court of Justice has considered that the fact that State measures aim to compensate for additional costs cannot constitute grounds for disqualifying them from the definition of aid [71].
Efter Kommissionens opfattelse er de omkostninger, som en virksomhed skal afholde på grundlag af betalingsforpligtelser i henhold til lovgivningen på arbejdsmarkedsområdet eller kollektive overenskomster med fagforeningerne, dvs. f.eks. pensionsomkostninger, en del af de normale driftsomkostninger, en virksomhed skal betale af egne midler [72].
The Commission takes the view that the liabilities a company bears under employment legislation or collective agreements with trade unions, such as pension costs, are part of the normal costs of a business which a firm has to meet from its own resources [72].
Disse omkostninger skal betragtes som forbundet med virksomhedens erhvervsmæssige virksomhed [73].
Those costs are inherent to the economic activity of the undertaking [73].
Om virksomheden afholder pensionsomkostningerne ved direkte finansiering af sine tidligere medarbejderes pension (som i forbindelse med Deutsche Posts tjenestemænd) eller ved betaling af et bidrag til de privatansattes pensionsforsikring, som på sin side anvender de indbetalte bidrag til finansiering af alle privatansattes pensioner, har ingen betydning i denne henseende.
It does not matter in that regard whether the undertaking bears the pension costs by directly financing the pensions of its former staff (as is the case for the civil servants employed by Deutsche Post) or by paying a contribution to the private employees' pension insurance, which in turn uses the collected contributions to finance the pensions of all private employees.
Det afgørende er derimod, at virksomhederne på den ene eller anden måde afholder de fulde pensionsomkostninger.
The decisive element is that, in one way or another, undertakings bear the full costs for pensions.
Endvidere bemærker Kommissionen, at Deutsche Bundespost siden oprettelsen i 1950 har haft retlig status som særformue.
In addition, the Commission notes that since its establishment in 1950, Deutsche Bundespost had the legal form of a Sondervermoegen.
En særformue har ganske vist ikke status som særskilt juridisk person, men har eget budget og regnskab (§ 3 i PostVwG 1953 og § 48 i HGrG [74]).
A Sondervermoegen, while not enjoying independent legal personality, has to establish its own budget and its own accounting system (§ 3 PostVwG 1953 and § 48 HGrG [74]).
I henhold til de administrative bestemmelser, der gælder for offentlige myndigheder, skal deres budget omfatte personaleomkostninger, hvortil også omkostningerne til pensioner til den offentlige myndigheds pensionerede tidligere tjenestemænd hører (§ 10 i HGrG).
According to the legal rules applicable to the budgets of public entities, the budget has to contain the costs for personnel, which include the costs for pensions of retired civil servants formerly employed by the public entity (§ 10 HGrG).
Deutsche Post har derfor siden 1950 finansieret disse omkostninger ved hjælp af sine indtægter.
In consequence, since 1950, Deutsche Post has financed those costs from its revenues.
I henhold til § 15 i PostVwG 1953 er tilskud fra statsbudgettet til Deutsche Bundespost udtrykkeligt forbudt.
§ 15 PostVwG 1953 explicitly prohibits any subsidy from the federal budget to Deutsche Bundespost.
Denne bestemmelse blev overtaget i § 37, stk. 1, i PostVerfG 1989.
That rule has been taken over in § 37(1) PostVerfG 1989.
I PostVerfG 1989 bekræftes denne forpligtelse i afsnittet om personaleforvaltning og sociale anliggender.
The PostVerfG 1989 restates that obligation in its chapter on personnel.
Deutsche Post var i henhold til § 54, stk. 2, i PostVerfG 1989 forpligtet til at finansiere alle omkostninger ved hjælp af egne midler, herunder pensionerne til sine tjenestemænd.
Deutsche Post was required, pursuant to Article 54(2) PostVerfG 1989, to finance out of its own resources all costs, including the pensions of its civil servants.
Efter den anden postreform i 1995 påhvilede det fortsat Deutsche Post at betale og afholde omkostningerne i forbindelse med tjenestemændenes økonomiske krav i henhold til § 2, stk. 3, i PostPersRG 1994, men Deutsche Post blev delvis fritaget for at betale omkostningerne til tjenestemandspensionerne.
After the second postal reform in 1995, Deutsche Post continued to assume the responsibility to finance all pecuniary claims of civil servants under the terms of Article 2(3) PostPersRG 1994 but was partly relieved from the payment of the civil servants' pension costs.
I § 16, stk. 2, i PostPersRG 1994 foreskrives det endvidere, at de resterende pensionsomkostninger fra 1995 overtages af forbundsstaten.
Article 16(2) PostPersRG 1994 furthermore sets out that the remainder of the pension costs was to be borne by the Federal Budget from 1995 onwards.
Figur 1 viser forbundsstatens årlige betalinger for de enkelte år fra 1995, begyndende med 151 mio. EUR i 1995.
Figure 1 shows the annual payments from the Federal Budget for each year since 1995, starting with EUR 151 million in 1995.
Heraf følger, at de argumenter, som Tyskland fremfører for at påvise, at DPAG skulle afholde højere omkostninger til pensioner end sine private konkurrenter, er irrelevante for det spørgsmål, om pensionstilskuddet udgør statsstøtte, men vil blive taget i betragtning i forbindelse med forenelighedsanalysen.
It follows that the arguments raised by Germany aiming at demonstrating that DPAG supported pension costs higher than those of its private competitors are irrelevant for the purpose of finding whether the pension subsidy constitutes a State aid, but will be assessed in the context of the analysis of the compatibility of that measure.
Tyskland har således gjort gældende, at der ved undersøgelsen af, om Deutsche Post har opnået en fordel i forbindelse med pensionstilskuddet, skal foretages en sammenligning mellem det bidrag, som Deutsche Post har ydet til pensionsfonden, og en privat arbejdsgivers andel af bidragene til pensionsforsikringen eksklusive arbejdstagerandelen.
In particular, Germany has argued that in order to identify an advantage in favour of Deutsche Post deriving from the pension subsidy, the contribution made by Deutsche Post to the pension fund should be compared to private employers' share of the pension contributions excluding the employees' share.
Dette argument vedrører foranstaltningens forenelighed med det indre marked, men for fuldstændighedens skyld bemærkes i denne forbindelse for det første, at arbejdsgiveren er forpligtet til at indbetale arbejdsgiverandelen af hele det bidrag, der skal ydes i forbindelse med denne arbejdstager på grundlag af vedkommendes bruttoløn, til socialforsikringen.
That argument relates to the compatibility of the measure, but for the sake of completeness the Commission will note, on the one hand, that the employer has the obligation to pay the total contribution rate to the social insurances on behalf of the employee and out of the employee's gross salary.
For det andet, og det er af principiel betydning, indebærer det, når en medlemsstat fritager medarbejderne i en bestemt virksomhed for en byrde, som denne i øvrigt skal bære, en fordel for den pågældende arbejdsgiver, da forskellen mellem brutto- og nettolønnen reduceres som følge af en sådan foranstaltning.
On the other hand, and more fundamentally, when a Member State relieves the employees of a certain undertaking from a burden otherwise due, it translates into an advantage for the employer, because such a measure will reduce the difference between the gross salary and the net salary.
Det bliver således muligt for arbejdsgiveren at ansætte eller fastholde arbejdstagere til lavere bruttolønninger.
It will make it possible for the employer to hire or retain employees by paying a lower gross salary.
Fordelene med hensyn til arbejdstagerandelen af de sociale bidrag indebærer derfor samtidig også en fordel for arbejdsgiveren.
Therefore, the advantages concerning the employee's share of the social contribution also constitute an advantage for the employer.
Tyskland har endvidere gjort gældende, at der for Deutsche Post kun ville være tale om en finansiel fordel som følge af kompensationen for de usædvanligt høje sociale omkostninger, hvis den kompensation, der blev betalt til Deutsche Post, var højere end de samlede usædvanligt høje sociale omkostninger, som Deutsche Post skulle afholde i forbindelse med sine tjenestemænd på det prisregulerede og på det ikke-prisregulerede område.
Germany has also argued that a financial advantage for Deutsche Post from the compensation of its excess social costs would only exist if the granted compensation was higher than the total excess social costs that Deutsche Post has had to incur for the civil servants working in the price regulated and in the non-price regulated sector.
Kommissionen minder om, at den omstændighed, at en foranstaltning er en kompensation, ikke på forhånd udelukker, at den udgør statsstøtte, og henviser til betragtning 262.
The Commission recalls that the compensatory nature of a measure does not rule out its qualification as State aid and further makes reference to recitals 262.
Endvidere fastholder Tyskland den opfattelse, at forbundsstaten altid har været den part, der er forpligtet til at stå for finansieringen af tjenestemændenes pensionsrettigheder.
Moreover, Germany maintains that the civil servants' pension rights have always been a genuine liability of the federal government.
Da pensionsreformen i 1995 ikke har ændret noget ved forbundsstatens ansvar over for tjenestemændene, giver pensionstilskuddet ikke Deutsche Post en finansiel fordel.
Consequently, as the 1995 pension reform did not change the federal government's liability towards the civil servants, the pension subsidy does not provide any financial advantage to Deutsche Post.
Det bestrides ikke, at forbundsstaten før og efter 1995 i sidste instans var garant for finansieringen af tjenestemændenes pensionsrettigheder, selv om, hvilket Kommissionen gerne vil bemærke, det i henhold til § 3 i PostVwG 1953 og § 2 i PostVerfG 1989 entydigt kun er særformuen og ikke forbundsstaten, der hæfter for særformuens forpligtelser.
It is not disputed that the federal government was the ultimate guarantor of civil servants' pensions before and after 1995, even if the Commission observes in that regard that § 3 PostVwG 1953 and § 2 PostVerfG 1989 clearly state that the only the Sondervermoegen, and not the Federal State, are liable for the debts of the Sondervermoegen.
Pensionerne var imidlertid frem til 1995 indeholdt i særformuen Deutsche Posts budget i henhold til de gældende postlove og almindelige bestemmelser.
However, until 1995, pursuant to the applicable postal and general legislation, the pension payments were included in the budget of the Sondervermoegen Deutsche Bundespost.
Disse betalinger skulle fuldt ud dækkes af indtægterne i forbindelse med særformuen.
Those payments had to be covered in their entirety by the revenues realised by the Sondervermoegen.
For vurderingen er det ikke afgørende, hvem der i sidste instans er garant for finansieringen af tjenestemændenes pensionsrettigheder.
For the State aid assessment, who is the ultimate guarantor of the civil servants' pensions is not decisive.
Det afgørende er derimod, hvem der i henhold til de gældende bestemmelser normalt var forpligtet til at finansiere dem.
The key question is who had, pursuant to the applicable legislation, the obligation to finance them in the ordinary course of events.
I henhold til PostVwG 1953, HGrG og PostVerfG 1989 påhviler denne pligt klart fuldt ud Deutsche Post.
In that regard, the PostVwG 1953, the HGrG and the PostVerfG 1989 establish clearly that the obligation lies in its entirety with Deutsche Post.
Endvidere udgør pensionsomkostninger for hver virksomhed, uanset om den er offentlig eller privat, og om den har status som juridisk person eller ej, normale driftsomkostninger.
Furthermore, the financing of pension costs is a normal operating cost for any undertaking, public or private, be it incorporated or not.
Både mellem medlemsstater og i medlemsstater har der udviklet sig en lang række forskellige finansieringsmekanismer til pensioner.
Both between Member States and within Member States, a broad variety of financing mechanisms for pensions has developed.
Ofte anvendes der forskellige systemer alt efter ansættelsestidspunkt.
Often, different systems apply depending on when a person has been hired.
Derfor skal Deutsche Post for de medarbejdere, virksomheden beskæftiger, herunder sine tjenestemænd, afholde pensionsomkostninger på samme måde som enhver anden virksomhed.
Therefore, Deutsche Post has to carry pension costs for the people it employs, including its civil servants, in the same way as any other undertaking.
At den måde, hvorpå tjenestemandspensionerne finansieres, adskiller sig fra den måde, hvorpå privatansattes pensioner finansieres, berører ikke Deutsche Posts forpligtelse til at henføre finansieringen af pensionsomkostningerne til sine normale driftsomkostninger.
The fact that the way of financing the pensions of civil servants is different from the way of financing the pensions of private employees has no impact on the obligation of Deutsche Post to include the financing of their pension costs in its normal operating expenditures.
Hvis Tysklands påstand tages til følge, ville det indebære, at staten har lov til at fritage offentlige virksomheder for en vigtig omkostningsfaktor, der hænger sammen med deres normale drift.
Accepting the argument of Germany would be tantamount to saying that the State could relieve public undertakings from a major cost item linked to their ordinary operations.
Når Tyskland endelig anfører, at Deutsche Post aldrig har haft tilstrækkelige egne midler til at finansiere sine tjenestemænds pensionsrettigheder, overses det, at vurderingen af, om der foreligger en finansiel fordel, er uafhængig af en virksomheds økonomiske resultater.
Finally, when Germany puts forward that Deutsche Post never has had enough own resources to finance the civil servants' pension liabilities, that argument overlooks the fact that the assessment of a financial advantage is independent of the economic capabilities of an undertaking.
Da pensionsreformen i 1995 delvis fritog Deutsche Post for pligten til at finansiere sine tjenestemænds pensionsrettigheder, indebar pensionstilskuddet en finansiel fordel for Deutsche Post.
As the 1995 pension reform relieved Deutsche Post partially from the obligation to finance the pension costs of its civil servants, the pension subsidy has provided a financial advantage to Deutsche Post.
Støtte ydet af en medlemsstat påvirker samhandelen inden for EU, hvis den styrker en virksomheds stilling i forhold til andre virksomheder, som den konkurrerer med i samhandelen inden for EU.
When aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-Union trade, the latter must be regarded as affected by that aid.
Ifølge fast praksis [75] fordrejer en foranstaltning allerede konkurrencevilkårene og påvirker samhandelen mellem medlemsstaterne, når støttemodtageren konkurrerer med andre virksomheder på konkurrenceudsatte markeder.
In accordance with settled case-law [75], for a measure to distort competition and affect trade between Member States it is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
I Tyskland har markederne for pakker, aviser og tidsskrifter altid været åbne for konkurrence.
In Germany, the markets for parcels, newspapers and periodicals have never been closed to competition.
På disse markeder har POSTDIENST altid konkurreret med andre virksomheder, også fra andre medlemsstater (f.eks. UPS, FedEx, TNT Express, GLS eller DPD).
On those markets, POSTDIENST has always been in competition with other companies, including undertakings from other Member States (such as UPS, FedEx, TNT Express, GLS, or DPD).
Fra 1998 til 2007 mistede DPAG gradvis sin eneret for breve.
From 1998 to 2007, DPAG gradually lost its exclusive right for letters.
Med åbningen af markedet for konkurrence trådte nye virksomheder ind på markedet.
As the market opened up for competition, competitors also entered that market.
Derfor påvirker støtten samhandelen mellem medlemsstaterne og vil kunne fordreje konkurrencevilkårene.
Therefore, the aid affects trade between Member States and is liable to distort competition.
Efter yderligere overtagelser af logistikvirksomheder (f.eks. Danzas, Nedlloyd, ASG, Air Express International) blev DPWN en af de største udbydere af luft- og søfragttjenester samt af globale logistiktjenester.
Further acquisition of logistic companies (e.g. Danzas, Nedlloyd, ASG, Air Express International) turned DPWN into one of the world's major providers of air cargo, sea freight, and global logistic services.
Derudover er DPWN i mellemtiden repræsenteret på postmarkeder uden for Tyskland (f.eks. overtagelse af Unipost i Spanien og Williams Lee i Det Forenede Kongerige).
Furthermore, DPWN became also active in mail markets outside Germany (e.g. acquisition of Unipost in Spain and Williams Lee in the United Kingdom).
Mellem 1998 og 2007 overtog DPWN virksomheder til en værdi af i alt ca. 21 mia. EUR [76].
Between 1998 and 2007, DPWN acquired, in total, companies worth about EUR 21000 million [76].
Kommissionen konkluderer derfor, at pensionstilskuddet udgør støtte som omhandlet i artikel 107, stk. 1, i TEUF.
The Commission finds therefore that the pension subsidy constitutes aid within the meaning of Article 107(1) TFEU.
Vurdering af eksisterende støtte i henhold til artikel 108, stk. 1, i TEUF
Assessment of existing aid pursuant to Article 108(1) TFEU
Det er Tysklands opfattelse, at såfremt pensionstilskuddet skulle blive betragtet som støtte, skal denne betragtes som eksisterende støtte i henhold til artikel 1, litra b), nr. i, i forordning (EF) nr. 659/1999.
Germany is of the opinion that if the pension subsidy was to be considered as State aid it should be qualified as existing aid pursuant to Article 1(b)(i) of Regulation (EC) No 659/1999.