natgillin/translations-raw huggingface dataset:
Desuden vedtog Kommissionen den 4. juli 2006 en beslutning vedrørende RTP's finansieringsomstruktureringsaftale, i sag NN 31/06 [9].(12) Med henblik på at danne sig et så dækkende »billede« som muligt af de økonomiske forbindelser mellem den portugisiske stat og RTP i den periode, der er omfattet af Kommissionens undersøgelser i denne sag, skal Kommissionen imidlertid ikke blot tage ad hoc-foranstaltningerne i betragtning, men også den økonomiske støtte til RTP gennem årlige kompensationsbetalinger.
In addition, on 4 July 2006, the Commission adopted a Decision regarding RTP’s financing restructuring agreement, in Case NN 31/06 [9].(12) However, in order to have a complete ‘picture’ of the financial relations between Portugal and RTP during the period covered by the Commission’s investigation in this Case, the Commission must consider not only the ad hoc measures, but also the financial support granted to RTP by means of annual compensation payments.
Denne afgørelse vedrører derfor kun de årlige kompensationsbetalinger, når dette er nødvendigt for Kommissionens vurdering af ad hoc-foranstaltningerne.
Therefore, this Decision refers to the annual compensation payments to the extent necessary to clarify the Commission’s reasoning on the ad hoc measures.
DETALJERET BESKRIVELSE AF DE PÅGÆLDENDE FORANSTALTNINGER
DETAILED DESCRIPTION OF THE ISSUES AT STAKE
A. FORANSTALTNINGER TIL FORDEL FOR RTP
A. MEASURES IN FAVOUR OF RTP
BESKRIVELSE AF RTP SOM MODTAGER AF STATSMIDLERNE
DESCRIPTION OF THE RECIPIENT RTP
RTP (på det pågældende tidspunkt Rádio e Televisão Portuguesa, S.A.R.L) blev oprettet som et aktieselskab ved bekendtgørelse af 15. december 1955, efter Portugals beslutning om at oprette et tv-selskab, der ville få tildelt koncessionen til levering af public service-tv [10].
RTP (at the time Rádio e Televisão Portuguesa SARL) was set up as a public limited company by deed of 15 December 1955, following the decision of Portugal to establish a broadcasting company that would be entrusted with the concession for the provision of the public service of television broadcasting [10].
Kontrakten for public service-koncessionen blev undertegnet den 16. januar 1956.
The public service concession contract was signed on 16 January 1956.
Ved lovdekret nr. 674-D/75 af 2. december 1975 blev RTP nationaliseret.
By Decree-Law No 674-D/75 of 2 December 1975, RTP was nationalised.
Dette lovdekret omdannede RTP til et aktieselskab under navnet »Radiotelevisão Portuguesa, E.P«, som alle dens forgængers juridiske rettigheder og pligter blev overført til i henhold til lovdekretet.
That Decree-Law converted RTP into a public undertaking with the name ‘Radiotelevisão Portuguesa EP’, to which all the legal rights and obligations of its predecessor were transferred under the Decree-Law.
Indtil 1980'erne havde RTP en monopolstilling på det nationale tv-marked.
RTP had a monopoly position on the national broadcasting market until the 1980s.
Den drev to tv-kanaler, RTP 1 and RTP 2.
It operated two television channels, RTP1 and RTP2.
I 1990'erne begyndte selskabet at få konkurrence fra de private tv-selskaber SIC og TVI, som Portugal havde udstedt driftslicenser til i februar 1992, for at de kunne lancere henholdsvis en tredje og fjerde kanal [11].
In the 1990s, it started facing competition from commercial broadcasters after Portugal granted licences in February 1992 to SIC and the commercial broadcaster TVI to broadcast on a third and fourth channel respectively [11].
Lov nr. 21/92 af 14. august 1992 omdannede RTP, EP til et aktieselskab under navnet »Radiotelevisão Portuguesa, S. A.« og godkendte dets nye vedtægter.
Law No 21/92 of 14 August 1992 converted RTP, EP into a public limited company with the name ‘Radiotelevisão Portuguesa SA’ and approved its new statutes.
RTP udøver sideløbende kommerciel og public service-tv-virksomhed.
RTP performs both public service broadcasting activities and commercial activities.
RTP kan efter loven udøve alle andre former for virksomhed, kommercielle eller industrielle, i tilknytning til tv-aktiviteterne [12].
RTP is legally allowed to pursue commercial or industrial activities related to the activity of television [12].
RTP udøver sine kommercielle aktiviteter gennem økonomisk deltagelse i andre virksomheder, der juridisk er adskilte fra RTP og besidder en selvstændig struktur og udarbejder selvstændige regnskaber.
RTP’s commercial activities have been conducted through financial participation in companies, which are legally distinct from RTP and have their own structure and accounting system.
FORANSTALTNINGER [13]
MEASURES [13]
Årlige kompensationsbetalinger
Annual compensation payments
De årlige kompensationsbetalinger til RTP udgør den vigtigste mekanisme for kompensation til RTP for dets public service-forpligtelser.
The annual compensation payments to RTP constitute the main mechanism for compensating RTP for its public service obligations.
I tidsrummet mellem 1992 og 1998 modtog RTP 66495 mio. PTE (ca. 332 mio. EUR) [14] til dækning af omkostningerne i forbindelse med public service-forpligtelserne.
In the period from 1992 to 1998, RTP received annual compensation payments totalling PTE 66495 million (around EUR 332 million) [14] to cover the costs of its public service obligations.
Retsgrundlaget for de årlige kompensationsbetalinger er artikel 5 i lov nr. 21/92 [15].
The legal basis for the annual compensation payments is Article 5 of Law No 21/92 [15].
Tabel 1 viser fordelingen af de årlige kompensationsbetalinger til RTP i perioden 1992-1998, der er omfattet af denne afgørelse.
Table 1 gives a breakdown of the annual compensation payments granted to RTP in the period from 1992 to 1998, covered by this Decision.
Årlige kompensationsbetalinger 1992-1998
Amount of annual compensation payments 1992-98
Kilde: Ministerrådets resolution.
Source: Council of Ministers Resolution.
(PTE og mio. EUR)
(PTE and EUR million)
Fritagelse for notarial- og registreringsgebyrer og offentliggørelsesomkostninger
Exemption from notarial deed charges, registration charges and publication costs
På det tidspunkt, hvor RTP blev omdannet til et aktieselskab, kan den portugisiske lov om selskabsregistrering beskrives således.
At the time when RTP was transformed into a public limited company, the Portuguese law on company registration can be described as follows.
Artikel 7, stk. 1, i den portugisiske selskabslov (Código das Sociedades Comerciais), i sin gældende udformning på tidspunktet for omdannelsen af RTP bestemmer, at selskabsvedtægterne (contrato de sociedade) i et handelsselskab skulle formaliseres ved oprettelse for en notar.
Article 7(1) of the Portuguese company code (Código das Sociedades Comerciais), in its version in force at the time of the transformation of RTP provided that the articles of association (contrato de sociedade) of a trading company had to be formalised by a notarial deed.
I henhold til artikel 18, stk. 5, i selskabsloven skulle selve oprettelsen af et aktieselskab, efter selskabets oprettelse i den korrekte retsform, registreres i selskabsregistret.
Article 18(5) of the company code provided that the act setting up a public limited company, after the company had been established in due legal form, had to be recorded in the commercial registry.
Registrering var obligatorisk i henhold til artikel 15, stk. 1, og stk. 3, litra a), i lov om selskabsregistret (Código do Registo Comercial) og artikel 166.o i selskabsloven.
Registration was compulsory pursuant to article 15(1) and 3(a) of the Commercial Registry Code (Código do Registo Comercial) and Article 166.o of the company code.
I henhold til artikel 70, stk. 1, litra a), i selskabsregisterloven, i sin gældende udformning på daværende tidspunkt, skulle loven om oprettelse af et aktieselskab offentliggøres i Diário da República (se artikel 70, stk. 2 [17]). Offentliggørelsen skal gennemføres ex officio af registerføreren på den interesserede parts regning (se artikel 71, stk. 1, i selskabsregisterloven).
In accordance with Article 70(1)(a) of the Commercial Registry Code, in its version in force at the relevant time, the act setting up a public limited company had to be published in the Diário da República (see Article 70(2) [17]) The publication must be carried out ex officio by the registrar, at the expense of the interested party (see Article 71(1) of the Commercial Registry Code)
Ved sin omdannelse til et aktieselskab i 1992 var RTP fritaget for betaling af notarial- og registreringsgebyrer i forbindelse med registreringen af omdannelsen af RTP fra et offentligt selskab til et aktieselskab.
Upon its transformation into a public limited company in 1992, RTP was exempted from the payment of the notarial and registration charges related to the registration of the legal transformation of RTP from a public company into a public limited company.
Værdien af fritagelserne var 33 mio. PTE (ca. 164000 EUR).
The value of the exemptions was PTE 33 million (approximately EUR 164000).
Normalt skal alle juridiske personer i henhold til portugisisk lovgivning betale de afgifter, der pålægges stiftelsen af et selskab og ændring af selskabets vedtægter eller alle andre relevante ændringer af selskabet.
Normally, under Portuguese law, all legal persons have to pay the charges levied on the setting up of a company and the amendment of the company’s statutes or any other relevant modifications of the company.
Artikel 11, stk. 1, i lov nr. 21/92 udgør retsgrundlaget for denne fritagelse for registreringsgebyrer og fastlægger følgende:
The legal basis for the exemption from registration charges is Article 11(1) of Law No 21/92, which provides that:
»Vedtægterne for RTP SA (…) godkendes hermed og behøver ikke at blive oprettet for notar, ligesom de automatisk registreres fritaget for alle afgifter og gebyrer i den offentliggjorte form i Diário da República (portugisisk statstidende).«
‘the statutes of RTP SA (…) are hereby approved; they do not need to be transformed into a deed, but shall be automatically registered, free of duties and expenses, on the basis of the Journal of the Republic (Diário da República) in which they are published.’.
Bestemmelserne i artikel 11, stk. 1, i lov nr. 21/92 er afledt af anvendelsen af lov nr. 84/88 af 20. juli 1988 om omdannelse af offentlige virksomheder til aktieselskaber.
Article 11(1) of Law No 21/92 is derived from the application of Law 84/88 of 20 July 1988 on the transformation of public undertakings into public limited companies.
I henhold til artikel 1 i lov nr. 84/88 kan offentlige virksomheder, herunder også nationaliserede, ved lovdekret blive omdannet til aktieselskaber.
Article 1 of Law No 84/88 provides that public undertakings, even if nationalised, could be converted by decree-law into public limited companies.
Det hedder her:
It reads:
»Offentlige virksomheder … kan ved lovdekret omdannes til aktieselskaber, der ejes af eller overvejende af offentlige enheder i overensstemmelse med forfatningen og med nærværende lov.«
‘Public undertakings … may be transformed by decree-law into public limited companies owned entirely or in majority by public entities, in accordance with the Constitution and with this law.’.
I henhold til artikel 3, stk. 2, i lov nr. 84/88 om omdannelse af offentlige virksomheder til aktieselskaber skal et sådant lovdekret ligeledes godkende aktieselskabets vedtægter.
Article 3(2) of Law No 84/88 on the transformation of public undertakings into public limited companies, also provides that such a decree-law must approve the statutes of the public limited company.
I medfør af artikel 3, stk. 3, i lov nr. 84/88 træder lovdekretet i stedet for ethvert fornødent registreringsdokument [18].
Pursuant to Article 3(3) of Law No 84/88, that decree-law constitutes a sufficient document for the registration requirements to be carried out [18].
I henhold til artikel 11, stk. 2, i lov nr. 21/92 er samtlige akter i direkte tilknytning til ændring af juridisk selskabsform fritaget for enhver form for afgift eller gebyr i forbindelse med registrering.
Under Article 11(2) of Law No 21/92, RTP was exempted from paying other registration fees directly linked to the modification of the legal nature of the company.
Artikel 11, stk. 2, bestemmer:
Article 11(2) reads as follows:
»Enhver akt om indførelse, registrering og notering for enhver registermyndighed, forvaltning eller ethvert offentligt organ, navnlig aktieselskabsregistret, tinglysningsmyndigheder og motorkontorer, gennemføres ved en anmodning underskrevet af to af selskabets bestyrelsesmedlemmer og fritages for afgifter og gebyrer.«
‘All acts of inscription, registration and annotation before all registration departments, all authorities and all public bodies, in particular the national register of legal persons, the register of mortgages and the vehicle registration department shall be carried out on the basis of a simple request signed by two members of the undertaking’s Board of Administration and shall be free of any charges and fees.’.
Ifølge Portugal var bestemmelsen i artikel 11, stk. 2, afledt af anvendelsen af lovdekret nr. 404/90 [19] og bekræfter, at en bestemmelse, der finder generel anvendelse, kan anvendes på RTP.
According to Portugal, the provision of Article 11(2) was derived from the application of Decree-Law No 404/90 [19] and confirms the applicability to RTP of a provision of general application.
På grundlag af artikel 1 i denne lov kan selskaber, som inden den 31. december 1993 samarbejdede eller fusionerede, fritages for skat på nødvendig overførsel af anlægsaktiver i forbindelse med fusionen eller samarbejdet.
On the basis of article 1 of this law, undertakings which, up to 31 December 1993, performed acts of cooperation or concentration could be granted exemption from transfer tax on fixed assets, which were necessary for the concentration or cooperation.
I henhold til artikel 1 i denne lov gælder der ligeledes en fritagelse for gebyrer og andre retsafgifter, som ellers skulle erlægges for sådanne akter.
Article 1 of that law also provided for an exemption from the emoluments and other legal charges which could be due for the performance of such acts.
Portugal anførte, at RTP ved flere tidligere lejligheder havde betalt notarial- og registreringsgebyrer i forbindelse med visse kapitalforhøjelser og andre aktiviteter efter dets omdannelse til et aktieselskab [20].
Portugal stated that RTP has, on several occasions in the past, paid notarial and registration charges related to certain capital increases and other operations after its transformation into a public limited company [20].
For tidsrummet 1983-1989 havde RTP en gæld til socialsikringsmyndighederne til en værdi af 2189 mio. PTE i form af manglende indbetaling af forfaldne socialsikringsbidrag.
In the period from 1983 to 1989, RTP ‘built up’ a debt to the social security scheme of PTE 2189 million arising from its failure to pay social security contributions.
Gælden var opstået som følge af RTP's og socialsikringsmyndighedernes forskellige fortolkninger af bidragspligten for de ansattes overarbejdstimer og for vederlag til udøvende kunstnere.
The background to that debt was a dispute between RTP and Social Security administration on the interpretation of the social security deductions for overtime and artists fees.
Den 6. maj 1993 godkendte finansministeriet og socialministeriet i et fælles dekret formelt omlægningen af gælden til 120 månedlige afdrag og eftergivelsen af bøder og skyldige renter på 1206 mio. PTE (6 mio. EUR).
On 6 May 1993, a joint decree of the Ministry of Finance and the Ministry of Social Security formally authorised the rescheduling of the debt in 120 monthly instalments and waived the fines and interest due for the amount of PTE 1206 million (EUR 6 million).
Reglerne for betaling af RTP's gæld til socialsikringsmyndighederne under usædvanlige omstændigheder er fastlagt i lovdekret nr. 411/91.
The conditions for authorising the exceptional arrangements for settling RTP’s debts owed to the Social Security Scheme are laid down in Decree-Law No 411/91.
I henhold til artikel 2, stk. 1, i dette lovdekret skal godkendelsen være en forudsætning for debitorvirksomhedens overlevelse, og bestemmelserne kan bl.a. bringes i anvendelse, hvis, som anført i artikel 2, litra d) i lovdekretet, debitorvirksomheden »har været besat, medarbejderstyret eller genstand for statslig indgriben«.
Article 2(1) of that Decree-Law provides that the authorisation for must be indispensable in order to guarantee the viability of the debtor and the arrangements for may be applied, inter alia, on the ground that, as provided for in Article 2 (d) of the Decree-Law, the indebted undertaking ‘has been the subject of occupation, worker self-management or state intervention’.
Mellem 1994 og 1997 forhøjede Portugal årligt RTP's kapital.
In the period from 1994 to 1997, Portugal increased the capital of RTP each year.
Følgende tabel giver en oversigt over de forskellige kapitalforhøjelser, som beløb sig til 46800 mio. PTE (233 mio. EUR).
The following table gives an overview of the different capital increases, which amounted to PTE 46800 million (EUR 233 million).
Kapitalforhøjelser i tidsrummet 1994-1997
Increases in RTP’s share capital 1994 to 1997
(Mio. PTE)
(PTE million)
Aktiekapital pr. 31. december
Share capital as at 31 December
Public service-aftalerne mellem Portugal og RTP indeholder bestemmelser om statens deltagelse i RTP's investeringer, primært i form af kapitalforhøjelser [21].
The public service contracts that the Portugal concluded with RTP provide for state participation in investments made by RTP, preferably in the form of capital increases [21].
ånet
Loan in 1998
Fonden for afvikling af offentlig gæld og RTP indgik i december 1998 en aftale om ansvarlig lånekapital fra fonden for afvikling af offentlig gæld (Fundo de Regularização da Dívida Pública) til RTP. Aftalen fastlægger betingelserne for fondens ydelse af et lån til RTP på 20000 mio. PTE (99,8 mio. EUR) med henblik på en kapitalforhøjelse.
In December 1998, a contract was concluded between the Public Debt Stabilisation Fund and RTP for a subordinated loan between from the Public Debt Stabilisation Fund (Fundo de Regularização da Dívida Pública) to RTP and laying down the conditions of a loan of PTE 20000 million (EUR 99,8 million) to increase RTP’s capital.
Denne fond forvaltes af forvaltningsinstituttet for offentlig långivning (Instituto de Gestão do Crédito Público). Sidstnævnte er ansvarlig for forvaltningen af den portugisiske stats gæld og for gennemførelsen af det centrale långivningsprogram i henhold til loven om regulering af statsgælden [22] og de regler, der fastlægges af den portugisiske regering.
The Public Debt Stabilisation Fund is managed by the Public Debt Management Institute (Instituto de Gestão de Crédito Público), which is responsible for managing the debt of the Portuguese State and for implementing the central borrowing programme, in accordance with the Public Debt Law [22] and the guidelines laid down by the Portuguese Government.
Dette institut er under det portugisiske finansministeriums ansvar og tilsyn [23].
That Institute is subject to the authority and supervision of the Portuguese Ministry of Finance [23].
Fra tidspunktet for beløbets frigivelse til RTP påløb en årlig rente svarende til 12-måneders Lisbor-renten, beregnet fra den første dag i hver periode, plus 20 basispoint [24].
From the date on which the sums were available to RTP, the loan was subject to annual interest payments at the 12-month Lisbor rate, calculated on the first date of each period, plus 20 basis points [24].
I henhold til aftalen skulle lånet tilbagebetales inden den 31. december 2003 med mulighed for en yderligere forlængelse i et eller to år efter fælles aftale.
According to the contract, the loan was to be reimbursed on 31 December 2003 but could be extended for a further period of one or two years by mutual agreement.
RTP betalte ikke renter på lånet, da det er fastlagt i aftalen, at skyldige renter vedrørende de første fire afdrag skal kapitaliseres [25].
RTP did not pay interest on the loan, as the contract stipulates that the interest payable on the first four annual payments should be capitalised [25].
Aftalen, der blev indgået i december 1998 mellem fonden for afvikling af offentlig gæld og RTP, var udarbejdet i overensstemmelse med retningslinjerne i et fælles dekret udstedt af medie- og finansministeriet den 17. december 1998.
The contract concluded in December 1998 between the Public Debt Stabilisation Fund and RTP was drawn up in accordance with the guidelines set out in a joint resolution of the State Secretaries for the Media, for the Treasury and for Finance on 17 December 1998.
B. RTP'S ØKONOMISKE SITUATION
B. FINANCIAL POSITION OF RTP
Som det fremgår af følgende tabel, led RTP tab i den periode, som Kommissionen undersøgte. I 1996 forværredes den økonomiske situation så meget, at nettoegenkapitalen blev negativ.
As the following table shows, RTP made losses during the period that is subject to the Commission’s investigation In 1996, RTP’s financial situation deteriorated to the extent that its net equity became negative.
Kilde: RTP's regnskaber.
Source: RTP’s financial accounts.
Nettooverskud (-tab)
Net profits (losses)
C. RTP'S PUBLIC SERVICE-FORPLIGTELSE I PERIODEN 1992-1998
C. RTP’S PUBLIC SERVICE OBLIGATIONS IN 1992 TO 1998
RTP er forpligtet til at tilvejebringe ydelser i form af public service-tv.
RTP is obliged to provide public service television.
De nærmere bestemmelser for definitionen, mandatet og finansieringen af denne public service-forpligtelse er nedfældet i forskellige retsforskrifter.
Different laws lay down the definition, assignment and financing of that service.
Lov nr. 58/90, som regulerer udøvelsen af tv-virksomhed, fastlagde reglerne for private operatører og stadfæstede samtidig statens forpligtelse til at sikre tilvejebringelsen af public service-tv [27].
Law No 58/90, which governs the activity of television broadcasting, laid down the conditions for private broadcasters and the obligation on the State to guarantee public service television broadcasting [27].
Lov nr. 21/92 om RTP's vedtægter, fastlægger de vigtigste public service-forpligtelser og finansieringen heraf.
As regards the statutes of RTP, Law No 21/92 defines the main public service obligations and the financing of that service.
Der redegøres nærmere for disse public service-ydelser og deres finansiering i to aftaler om public service indgået i 1993 og 1996 mellem RTP og den portugisiske stat, (i det følgende benævnt enten den »tidligere public service-aftale« eller den »nye public service-aftale« eller »public service-aftalerne«, når der henvises til begge aftaler) [28].
Two public service contracts signed between RTP and the Portuguese State in 1993 and in 1996 described the public service and the financing thereof in greater detail, (hereafter either ‘old public service contract’ or ‘new public service contract’ or ‘public service contracts’, when both contracts are referred to) [28].
Artikel 4 i lov nr. 21/92 fastlægger, at der skal indgås en koncessionsaftale mellem Portugal og RTP, samt de vigtigste public service-forpligtelser, der skal opfyldes inden for rammerne af denne aftale.
Article 4 of Law No 21/92 provides that a concession contract is to be concluded between Portugal and RTP and specifies the main public service obligations that must be performed under that contract.
Artikel 4, stk. 2, i denne lov fastlægger de generelle principper for RTP's udøvelse af koncessionsaktiviteterne [29], mens artikel 4, stk. 3, opstiller public service-forpligtelserne [30].
Article 4(2) of that Law establishes the general principles that RTP has to observe when performing its activity as concessionaire [29], while Article 4(3) thereof outlines the obligations of the public television broadcasting service [30].
Public service-aftalerne bekræfter RTP's public service-forpligtelser.
The public service contracts confirm RTP’s public service obligations.
RTP skal tilvejebringe public service-tv bestående af to kanaler og forsyne den portugisiske fastlandsbefolkning med en generel dækning.
RTP must provide a public television service, as part of which it has to broadcast two channels and provide the population of mainland Portugal with general coverage.