natgillin/translations-raw huggingface dataset:
Det skal understreges, at klageren, SIC, i 1993 ligeledes påstod overtrædelse af EF-traktatens artikel 86, stk. 1 (tidl. artikel 90), nu artikel 106, stk. 1, i TEUF, i forbindelse med en juridisk enhed oprettet af den portugisiske stat på markedet for reklame og i forbindelse med RTP's programerhvervelsespolitik (se også Kommissionens beslutning 89/536/EØF af 17. september 1989).
It should be pointed out that in 1993 the complainant SIC also alleged a violation of Article 86(1) of the EC Treaty (formerly Article 90), now Article 106(1) TFEU as regards the legal structure put in place by the Portuguese State on the advertising market and RTP’s programme acquisition policy (see also Commission Decision 89/536/EEC of 17 September 1989).
Der henvises i denne henseende til omstændighederne i den faktuelle del af afgørelsen, hvor gennemførelsen for hver af foranstaltningerne gennemgås.
Reference in this regard is made to the facts part of the decision, which outlines the implementation for each of the measures.
Kommissionen modtog bemærkninger fra klageren den 10. marts 2009, som blev fremsendt til Portugal den 8. april 2009.
The Commission received comments from the complainant on 10 March 2009, which were forwarded to Portugal on 8 April 2009.
Yderligere bemærkninger blev modtaget den 17. juni 2009 og fremsendt til Portugal den 28. juli 2009.
Further comments from the complainant were received on 17 June 2009, which were forwarded to Portugal on 28 July 2009.
Portugal besvarede begge hold bemærkninger ved brev af 7. og 8. september 2009.
Portugal replied to both sets of comments by letters dated 7 and 8 September 2009.
Portugal fremsendte yderligere oplysninger til Kommissionen den 23. februar 2010, 4. marts 2010 og 15. april 2010.
Portugal sent further information to the Commission on 23 February 2010, 4 March 2010 and 15 April 2010.
Kommissionen sendte Portugal en forespørgsel om oplysninger den 10. maj 2010, hvori den især bad om, at der blev gennemført uafhængige eksterne revisioner af rapporterne om public service-forpligtelserne for perioden 1992-1997.
The Commission sent an information request to Portugal on 10 May 2010, requesting in particular that independent external audits of the public service reports for the period from 1992 to 1997 be conducted.
Portugal besvarede Kommissionens forespørgsel om oplysninger ved brev af 8. juni 2010 og fremsendte de ønskede eksterne revisioner af rapporterne om public service-forpligtelserne ved brev af 12. august 2010.
Portugal replied to the Commission’s request for information by letter dated 8 June 2010 and submitted the requested external audits on the public service reports by letter dated 12 August 2010.
Yderligere oplysninger fra Portugal blev fremsendt ved brev af 29. september 2010.
Further information by Portugal was submitted by letter dated 29 September 2010.
Der blev afholdt et møde med Portugal den 29. marts 2011, og Portugal gav Kommissionen yderligere oplysninger den 17. juni 2011, 25. august 2011 og 26. oktober 2011.
A meeting took with Portugal on 29 March 2011 and further information was supplied by Portugal to the Commission on 17 June 2011, 25 August 2011 and 26 October 2011.
Disse foranstaltninger vedrører betalingen for overførslen af nettet til udsendelse af tv-signaler, faciliteterne med hensyn til betalingen af den årlige afgift for brug af nettet, protokollen om støtte til filmproduktion, obligationsudstedelsen og omstruktureringsplanen for 1996-2000.
Those measures concern the payment for the hiving-off of the television broadcasting network, the facilities granted for payment of the annual fee for the use of the television broadcasting network, the protocol on cinema production, the bond issue and the restructuring plan for the period from 1996 to 2000.
Kommissionen vil imidlertid som krævet af Retten i Første Instans i sag T-442/03 foretage en ny vurdering med hensyn til den foreløbige og permanente fritagelse for notarialgebyrer, samt gebyrer for registrering og omkostninger i forbindelse med offentliggørelse.
However, as required by the Court in Case T-442/03, the Commission will make a new assessment as regards the temporary and permanent exemption from notarial deed charges as well as registration charges and publication costs.
Denne afgørelse fokuserer på den økonomiske forbindelse mellem RTP og Portugal i perioden 1992-1998 med hensyn til aftalen med socialsikringsmyndighederne i 1993, kapitaltilførslerne i perioden 1994-1997 og lånet i 1998.
This Decision focuses on the financial relation between RTP and Portugal in the period from 1992 to 1998 with regard to the agreement with the social security scheme in 1993, the capital injections during the period from 1994 to 1997 and the loan of in the year 1998.
Denne afgørelse kommer ikke ind på spørgsmålene om den retlige vurdering af de årlige kompensationsbetalinger til RTP og deres forenelighed med traktaten, der er blevet behandlet i Kommissionens beslutning af 22. marts 2006 i sag E 14/05 [8].
This Decision does not deal with the questions of the legal classification and compatibility with the Treaty of the annual compensation payments granted to RTP, which has been dealt with in the Commission’s Decision of 22 March 2006 in Case No E 14/05 [8].
26,9 [16] EUR
EUR 26,9 [16]
Socialsikringsmyndighederne tog udgangspunkt i artikel 2, litra e), i bekendtgørelse nr. 12/83 af 12. februar 1983.
The Social Security administration’s interpretation was laid down in Article 2(e) of Implementing Decree No 12/83 of 12 February 1983.
For at undgå retssager indgik de to parter et forlig, hvorefter socialsikringsmyndighederne gav afkald på deres krav om morarenter og accepterede en omlægning af gældsafviklingen.
In order to avoid legal proceedings, the two parties reached an agreement under which the Social Security administration would waive its interest claim for late payment and accept a rescheduled payment of the debt.
RTP havde ligeledes offentliggjort public service-rapporterne for alle årene, med undtagelse af public service-rapporten for 1992, idet pligten til ekstern revision først blev nedfældet i den tidligere public service-aftale fra 1993.
RTP also had produced the public service reports for all the years, with the exception of the public service report 1992, as the obligation to have external audits was first stated in the old public service contract dating from 1993.
Portugal hævder, at en juridisk uafhængig revisor med hensyn til 1995 til 1998 udstedte en positiv og uafhængig udtalelse om public service-rapporterne [37].
Portugal claims that for the years 1995 to 1998 a legally independent auditor issued a favourable and autonomous opinion on the public service reports [37].
I 2010 indsendte Portugal mere omfattende eksterne revisioner af public service-rapporterne for perioden 1992-1997 til Kommissionen.
In 2010, Portugal submitted more comprehensive external audits of the public service reports for the period from 1992 to 1997 to the Commission.
De eksterne revisioner af public service-rapporterne for den pågældende periode blev tilrettelagt af den nationale medietilsynsmyndighed, Entidade Reguladora para a Comunicação Social (ERC).
The external audits of the public service reports for that period were organised by the national media regulator, Entidade Reguladora para a Comunicação Social (ERC).
Der fandtes allerede for 1998 en ekstern revision af public service-rapporten.
An external audit on the public service report was already in existence for the year 1998.
Denne eksterne revision for 1998 blev forestået af den eksterne revisor BDO Binder (»BDO Binder-rapporten«) [39].
That external audit for the year 1998 was carried out by BDO Binder, an external auditor the ‘BDO Binder report’) [39].
Revisionerne anfører desuden, at »med hensyn til overensstemmelsen mellem de leverede public service-opgaver og kompensationen af de »reelle og faktiske omkostninger« findes der ingen materielt relevante forhold, der påvirker overholdelsen af den på det pågældende tidspunkt gældende lovgivning negativt«.
The audits also state that ‘with regard to the correspondence between the public service tasks provided and the compensation of the ‘real and actual costs’, there are no materially relevant distortions which affect compliance with the legislation in force at the time’.
For alle årene finder den sammenfattende rapport, at Portugals kompensationsbetaling var mindre end de beløb, der er anført i hver enkelt public service-rapport.
For all years, the synthesis report finds that the compensation payment by Portugal was less than the amounts indicated in every public service report.
SIC bemærkede, at fritagelsen ikke er begrænset i omfang til omdannelsen af RTP i 1992.
SIC commented that the scope of the exemption is not limited to the transformation of RTP in 1992.
På grundlag af artikel 11, stk. 2, i lov nr. 21/92 er RTP fuldstændigt fritaget for afgifter og gebyrer i forbindelse med alle former for indførelse og registrering.
On the basis of Article 11(2) of Law No 21/92 RTP enjoys a general exemption from the payment of taxes and rights for any kind of inscription and registry.
I henhold til konklusionerne i BDO Binder-rapporten var dette ikke overholdt for 1998.
According to the findings in the BDO Binder report, this was not respected for the year 1998.
SIC citerede ligeledes konklusionen i denne rapport om, at der ikke var blevet redegjort for visse aktiver, hvilket SIC synes at tage som bevis for, at de respektive investeringer for disse aktiver ikke er blevet foretaget.
SIC also quoted the finding in that report that certain assets had not been accounted for, which SIC seems to take as proof that the respective investments for these assets have not been made.
Efter annulleringen af artikel 1 og en del af artikel 2 i beslutning 2005/406/EF foranlediget af Retten i Første Instans i sag T-442/03, anfører SIC, at Kommissionen i denne afgørelse også skal tage højde for rapporten fra den portugisiske revisionsdomstol (Tribunal de Contas, i det følgende omtalt som revisionsdomstolen) fra juni 2002 (nr. 8/2002), som ifølge SIC havde til formål at undersøge RTP's ledelse og dens levering af public service-tv i forhold til effektivitet og økonomi, og som vedrørte perioden 1997-2000.
Following the annulment of Article 1 and part of Article 2 of Decision 2005/406/EC by the Court in Case T-442/03, SIC argues that the Commission must in this Decision also take into account the report of the Portuguese Court of Auditors (Tribunal de Contas, hereafter referred to as Court of Auditors) of June 2002 (No 8/2002), which according to SIC had the objective duty to examine RTP’s management and its provision of public television service in terms of effectiveness, efficiency and economy and which dealt with the period 1997 to 2000.
Denne periode blev imidlertid udvidet til at omfatte 1993.
However, that period was extended to 1993.
SIC sammenfatter resultaterne ved at understrege, at der manglede en strategi for en definition af RTP's programmer, og bestyrelsens interne retningslinjer for omkostningsgrænser blev ikke overholdt, lige som det udarbejdede årlige budget ikke blev fulgt.
Summarising the findings of the report, SIC underlines that there was a lack of strategy for defining RTP’s programmes and internal board directives concerning cost limits were not observed and annual budget drawn up were not complied with.
SIC anførte ligeledes, at revisionsdomstolen påpeger, at Portugal endnu ikke har specificeret, at tildelingen af statsstøtte er relateret til RTP's faktiske overholdelse af public service-forpligtelsen.
SIC also stated that the Court of Auditors points out that Portugal has not yet specified that the award of State aid is related to RTP’s actual compliance with its public service obligation.
Portugal anfører, at RTP ikke var fritaget for betaling af registreringsgebyrer på grundlag af artikel 11, stk. 2, i lovdekret nr. 21/92, andet end ved omdannelsen i 1992.
Portugal argues that RTP was not exempted from the payment of registration charges on the basis of Article 11(2) of Law No 21/92, outside the 1992 transformation.
Portugal anfører ligeledes, at klassificeringen af artikel 11, stk. 2, i lov nr. 21/92 som en permanent afgiftsfritagelse beroede på en sproglig misforståelse.
Portugal also argues that the classification of Article 11(2) of Law No 21/92 as a permanent exemption from charges is due to a linguistic misunderstanding.
Det betød ifølge Portugal, at RTP kun var fritaget for registreringsgebyrer i forbindelse med selve omdannelsen i 1992, og altså ikke i forbindelse med aktiviteter derudover.
This meant, according to Portugal, that RTP was not exempted from registration charges outside the context of the 1992 transformation operations except for those concerning the 1992 transformation.
Portugal fremlagde ligeledes dokumentation for flere situationer, hvor RTP har betalt registreringsgebyrer.
Portugal also provided documentation for several situations in which RTP has paid registration charges.
Portugal bekræfter, at undtagelsen i artikel 2, stk. 1, litra d), finder anvendelse på RTP, da RTP blev genstand for statslig indgriben og undergik forskellige ændringer inden for rammerne af forvaltningen under en administrativ kommission nedsat af regeringen i 1977 [54].
Portugal claims that the derogation provided for in Article 2(1)(d) applied to RTP, as RTP was the subject of state intervention and experienced various vicissitudes under the management of an administrative commission appointed by the Government in 1977 [54].
Portugal anfører, at den generelle karakter af undtagelsen understreges af det forhold, at der i medfør af lovdekret nr. 411/91 også var indgået en aftale med en af de interesserede parter.
Portugal argues that the general nature of the derogation is underlined by the fact that an arrangement has also been made with one of the interested parties on the basis of Decree Law No 411/91.
Portugal anfører, at Kommissionen skal tillægge revisionsdomstolens rapport 20/98 vægt i denne afgørelse og ikke revisionsrapport 8/2002, da revisionsrapport 20/98 dækker RTP's økonomiske og finansielle situation for perioden 1994-1996.
Portugal argues that the Commission should take into account in this Decision the 20/98 Report of the Court of Auditors instead of the 8/2002 audit report, as the 20/98 audit report covers the RTP ‘s economic and financial situation for the period from 1994 to 1996.
20/98-revisionsrapporten konkluderede, at de kriterier, der er anvendt til at finansiere public service-virksomheden, er mere klart defineret i den nye public service-aftale end under den tidligere public service-aftale, som anfægtes af den senere rapport 8/2002.
The 20/98 audit report concluded that the criteria used to finance the public service are more clearly defined in the new public service contract than under the old public service contract, which is disputed by the later 8/2002 Report.
I det følgende undersøges 1998-lånets karakter af statsstøtte, afregningen af omlægningen af gæld og eftergivelsen af renter samt kapitaltilførslerne for perioden 1994-1997.
In the following, the State aid character of the loan of 1998, the settlement on the rescheduling of debt and interest waiver and the capital injections 1994-97 will be examined.
Tilsvarende vurderes tilstedeværelsen af statsmidler i fritagelserne for notarial- og registreringsgebyrer og offentliggørelsesomkostninger.
Likewise, the presence of State resources in the exemptions from notarial deed charges, registration charges and publications costs will be assessed.
Portugal gør gældende, at artikel 11, stk. 2, i lov nr. 21/92 ikke reelt giver RTP en permanent fritagelse, men at den kun havde til formål at dække samme situation som tidligere i forbindelse med den foreløbige fritagelse, nemlig RTP's omdannelse til et aktieselskab i 1992.
Portugal claims that Article 11(2) of Law No 21/92 does not actually grant a permanent exemption to RTP, but that it was only intended to cover the same situation as before in relation to the temporary exemption, namely the transformation of RTP into a public limited company in 1992.
Portugal gør ligeledes gældende, at RTP ved adskillige lejligheder betalte notarial- og registreringsgebyrer.
Portugal also claims that on several occasions RTP paid notarial registration charges.
Modsat en foreløbig fritagelse for registreringsgebyrer kan en permanent fritagelse også begrundes i princippet om retsakters ækvivalens, som på grund af den juridiske godkendelsesproces afskaffede kravet om en notarialakt og offentliggørelsen heraf, da RTP blev omdannet i 1992.
Contrary to a temporary exemption from registration charges, a permanent exemption cannot also be justified by the equivalence of acts doctrine which, due to the legislative adoption process, dispensed with the requirement of a notarial deed and its publication when RTP was transformed in 1992.
Overholdelse af den portugisiske retsordens karakter og opbygning kunne accepteres for den foreløbige fritagelses vedkommende, idet specifikt RTP's omdannelse til at aktieselskab kun, som beskrevet, kunne ske gennem et lovdekret.
Compliance with the nature and logic of the Portuguese legal system could be accepted for the temporary exemption because in the concrete case of RTP’s transformation into a public limited company could only be achieved, as demonstrated, by a decree-law.
Selv om RTP var underlagt en særlig forvaltningsordning i 1977 [69], sluttede denne ordning med vedtagelsen af RTP's vedtægter i 1980, hvorimod gælden til socialsikringsmyndighederne kumuleredes i perioden 1983-1989.
Although RTP was subject to a special management regime in 1977 [69], that regime came to an end with the adoption of the 1980 statutes, whereas the debt to the social security scheme was ‘built up’ in the period from 1983 to 1989.
Kommissionen mener, at RTP's tilladelse til gældsomlægning ikke kan anses for at have fundet sted inden for rammerne af en generel ordning i overensstemmelse med lovdekret nr. 411/91, da RTP ikke opfyldte kriterierne i loven til at få tilladelse til gældsomlægning.
The Commission considers that the debt regularisation for RTP cannot be considered part of a general regime under Law No 411/91, as RTP did not meet the criteria laid down in that Law for such authorisation.
Gælden til socialsikringsmyndighederne kumuleredes endvidere i tidsrummet 1983-1989 og en omlægningsaftale blev først indgået i 1993.
Furthermore, the debt with the social security scheme ‘built up’ in the period from 1983 to 1989 and a rescheduling arrangement was agreed only in 1993.
En privat kreditor ville under samme omstændigheder ikke have tilladt en lignende gældskumulering gennem et så langt tidsrum uden at indlede en inddrivelsesprocedure.
Under the same conditions, a private creditor would not have allowed a similar accumulation of outstanding debt over such a long period without initiating collection procedures.
Det vil sige, at der blev gennemført eksterne revisioner af RTP's overholdelse af public service-forpligtelserne for 1992-1997.
That is to say, external audits on the fulfilment by RTP of the public service obligations were carried out for the years 1992 to 1997.
For 1992 blev den eksterne revision udført på trods af en manglende public service-rapport.
For the year 1992, the external audit was carried out despite the absence of a public service report.
For det første skal det bekræftes, som også erkendt af SIC, at revisionsrapport 8/2002 dækker perioden 1997-2000 og derfor kun er relevant for 1997 og 1998.
Firstly, it must be acknowledged, as admitted also by SIC, that the audit report No 8/2002 covers the period from 1997 to 2000, and is therefore only relevant for the years 1997 and 1998.
Selv om der i denne rapport er blevet nævnt tal for tidligere år, var de tænkt som en beskrivelse af RTP's generelle finansielle udvikling, men var ikke i sig selv genstand for revisionsdomstolens undersøgelse.
While figures in respect of earlier years have been mentioned in that report, they were meant to use to describe the general financial development of RTP, but were not themselves subject of the Court of Auditor’s investigation.
Punkt 53 og 54 i Portugals brev af 8. juni 2010.
Paragraphs 53 and 54 of the Letter of Portugal of 8 June 2010.
Se også punkt 108 i brevet af 7. september 2009.
See also paragraph 108 of the submission 7 September 2009.
Den annullerede artikel 2 i denne beslutning, for så vidt som den fastslog, at »fritagelsen fra registreringsgebyrer« ikke udgør statsstøtte. Retten fandt, at det var Kommissionens opgave, i forbindelse med ad hoc-fordelen, der bestod i fritagelsen for registreringsafgifter og honorarer knyttet til RTP's omdannelse til et aktieselskab (i det følgende benævnt »foreløbig fritagelse«), at fastslå, om det var begrundet i den portugisiske retsordens logik, at omdannelse af offentlige virksomheder til aktieselskaber skete ved lov, eller om anvendelsen af en lov i relation til sådanne foranstaltninger udgjorde en undtagelse, der i realiteten havde til formål at tildele de offentlige virksomheder en fordel i forhold til andre virksomheder.
It annulled Article 2 of that Decision insofar as it found that the ‘exemption from registration charges’ does not constitute State aid. The Court found that the Commission’s task was to establish, in relation to the ad hoc advantage consisting of the exemption from payment of the registration charges and fees relating to its transformation into a public limited company (hereafter ‘temporary exemption’), whether it was compatible with the logic of the Portuguese system for the transformation of public undertakings into public limited companies to occur by legislation, or whether the recourse to legislation was a derogation which was intended to confer an advantage on public undertakings in relation to other undertakings.
Ifølge Portugal viste den valgte model for finansiering af RTP's udgifter fra public service-tv sig uegnet og førte til kommercielle tab. For det første blev kompensationsbetalingerne altid beregnet til under det reelt nødvendige beløb til finansiering af public service-tv.
According to Portugal, the financing model chosen to compensate RTP for its public service costs proved inadequate and led to trading deficits. Firstly, the compensatory allowances were always calculated at below the real needs of public service television financing.