natgillin/translations-raw huggingface dataset:
Det henviser tillige til fejl, der blev fundet for 1998 som beskrevet i BDO Binder-rapporten for det pågældende år, der er den eneste eksisterende eksterne revision, som Kommissionen skulle have taget i betragtning.
It also referred to flaws found for the year 1998 as described in the BDO Binder report for that year, the only existing external audit, which the Commission should have taken into account.
Det peger på flere kritikpunkter i BDO Binder-rapporten for 1998, herunder bl.a. en overskridelse af reklametiderne i forbindelse med RTP's tv-udsendelser.
It pointed to several criticisms in the BDO Binder report for 1998, including, inter alia, an excess of the advertising limits for RTP television broadcasts.
SIC peger på, at RTP i henhold til public service-aftalerne skal overholde reklametiderne og kan f.eks. vise et antal minutters reklamer pr. time.
SIC points out that according to the public service contracts, RTP is required to respect advertising limits and can e.g. only show a certain number of minutes of advertising per hour.
SIC henviste til den portugisiske revisionsdomstols generelle konklusioner om public service-aftalerne, som tilskynder RTP til at undlade at lade sig lede af effektivitetsovervejelser i styringen af RTP, som falder sammen med en vag og ikke-specifik public service-opgave.
SIC pointed to the Portuguese Court of Auditor’s general findings on the public service contracts, which give an incentive to RTP to disregard efficiency and effectiveness in RTP’s management, which goes along with a vague and non-specific public service remit.
BEMÆRKNINGER FRA PORTUGAL
COMMENTS FROM PORTUGAL
Fritagelse for notarial- og registreringsgebyrer og offentliggørelsesomkostninger
Exemption from notarial charges and registration charges/publication costs
Med hensyn til fritagelsen for notarial- og registreringsgebyrer og offentliggørelsesomkostninger bemærker Portugal, at i den udstrækning omdannelsen af den offentlige virksomhed til et aktieselskab (sociedade anónima) skulle ske ved en lovmæssig forskrift, var der ingen grund til at opkræve afgifter og gebyrer i forbindelse med formalisering af oprettelsen af denne omdannelse for notar, eller selskabets registrering og offentliggørelse heraf.
On the exemption from notarial charges, registration charges and publication costs, Portugal agues that, since the transformation of the public undertaking into a public limited company (sociedade anónima) had to be carried out by legislative act, no basis existed for the collection of the taxes and emoluments related to formalisation by notarial deed of that transformation, nor to its registration and publication.
Omdannelsen af RTP til et aktieselskab blev gennemført i 1992 med det formål at gøre det til et privatretligt selskab og tilnærme dets drift til private virksomheders drift.
The transformation of RTP into a public limited company was carried out in 1992 in order to bring it under private law and the way in which it operates closer to that of private operators.
Det blev fundet nødvendigt at udstyre RTP med de midler og forhold, der satte det i stand til at opfylde sine public service-målsætninger bedst muligt på et mere og mere konkurrencepræget marked.
It was considered necessary to equip RTP with the means and conditions to allow it to best fulfil its public service objectives in a market that was increasingly open to competition.
Formålet var at give RTP's virksomhed og styring samme fleksibilitet som den, der gives »normale« privatretlige selskaber.
The aim was to give RTP’s operations and management the same flexibility afforded to ‘normal’ companies, operating under private commercial law.
Ifølge Portugal var aktieselskabsformen mindre byrdefuld end de statskontrollerede procedurer, der tidligere fandt anvendelse på RTP som en offentlig virksomhed og gav det således bedre mulighed for at udvikle tv-kanaler og deres programflader.
According to Portugal, the public limited company format was less cumbersome than the State control procedures that previously applied to RTP as a public undertaking, thus offering it better conditions for developing television channels and their programming.
Foreløbig skattefritagelse i henhold til artikel 11, stk. 1, i lov nr. 21/92
Temporary tax exemption provided for in Article 11(1) of Law No 21/92
Portugal anfører, at omdannelsen af RTP ved lov i 1992, der havde som konsekvens, at »oprettelse for notar« ikke var nødvendig for formaliseringen af denne handling, fulgte karakteren af og logikken i det portugisiske retssystem.
Portugal argues that the transformation of RTP by law in 1992, with the consequence that no ‘notarial deed’ for the formalisation of that act was necessary, was in line with the nature and logic of the Portuguese legal system.
I den henseende mindede Portugal om, at RTP havde været oprettet som en offentlig virksomhed i 1975 ved lov, nemlig lovdekret nr. 674-D/75.
In that regard Portugal recalls that RTP had been established as a public undertaking in 1975 by way of legislation, namely, by the Decree-Law No 674-D/75.
Derfor skulle sådanne handlinger, som det specifikt hjemles i lov 84/88, der regulerede omdannelsen af offentlige virksomheder til aktieselskaber, ligeledes gennemføres ved lovgivning.
Therefore, as specifically required by Law 84/88 that governed the transformation of public undertakings into public limited companies, such acts had to be carried out also by way of legislation.
I henhold til artikel 3, stk. 2, i lov nr. 84/88, som er en generel lov om omdannelse af offentlige virksomheder (se ovenfor betragtning 25), skulle den lovmæssige forskrift, der hjemlede omdannelsen af den offentlige virksomhed, godkende aktieselskabets vedtægter i forbindelse med omdannelsen.
Pursuant to Article 3(2) of Law No 84/88, which is a general law on the transformation of public undertakings (see above recital 25), the legislative act that provided for the transformation of the public undertaking had to approve the statutes of the public limited company resulting from the transformation.
Dette var desuden i overensstemmelse med princippet om retsakters ækvivalens, i henhold til hvilket lovmæssige forskrifter kun kan ændres, suspenderes eller tilbagekaldes ved lovmæssige forskrifter, der har en ækvivalent rangorden inden for lovhierarkiet.
This was, moreover, in line with the principle of the equivalence of acts, according to which legislative acts may only be amended, suspended or revoked by acts having an equivalent ranking within the hierarchy of legal acts.
Portugal anfører, at princippet om retsakters ækvivalens er knæsat i den portugisiske forfatning (nu artikel 112, stk. 5, eller artikel 115, stk. 5, i forfatningen på det tidspunkt, hvor RTP blev omdannet i 1992), i henhold til hvilken »ingen lov skal skabe andre kategorier af lovgivning, eller give andre typer lovmæssige forskrifter beføjelse til at fortolke, integrere, ændre, suspendere eller tilbagekalde nogle af dens bestemmelser med nogen ekstern virkning«.
Portugal points out that the principle of the equivalence of acts is provided for in the Portuguese Constitution (currently Article 112(5) or Article 115(5) of the Constitution at the time when RTP was transformed in 1992) which states that ‘no law shall create other categories of legislation, or grant other types of act the power to interpret, integrate, modify, suspend or revoke any of its provisions with any external effect’.
Anvendelsen af dette princip på omdannelsen af offentlige virksomheder støttes af retslitteraturen [50].
The application of this principle to the transformation of public undertakings is supported by legal authors [50].
Portugal henviser ligeledes til en række domme fra landets forfatningsdomstol, der gentager den fortolkning, at en lov kun kan fortolkes af en anden lov [51] og ikke af en lovmæssig forskrift med en forskellig eller underordnet rangorden inden for lovhierarkiet.(83) Portugal anfører, at omdannelsen af RTP til et aktieselskab ved lov nr. 21/92 blev gennemført under overholdelse af den generelle ordning i portugisisk lovgivning og ikke lovligt havde kunnet gennemføres blot i henhold til privatretten ved oprettelse for notar.
Portugal also refers to a number of judgments of its Constitutional Court which reiterate the interpretation that a law may only be interpreted by another law [51] and not by an act with a different and inferior ranking within the hierarchy of legal acts.(83) Portugal argues that the transformation of RTP into a public limited company by Law No 21/92 was carried out in compliance with that general scheme of Portuguese law and could not lawfully have been carried out simply under private law in the form of a notarial deed.
Portugal citerer ligeledes adskillige eksempler på andre offentlige virksomheder, der er omdannet til aktieselskaber ved en lovmæssig forskrift [52].
Portugal also quotes several examples of other public undertakings transformed by legislative act into public limited companies [52].
Portugal refererer til lovdekret nr. 267/76 af 8. april 1976, der for første gang oprettede en general ordning for offentlige virksomheder.
Portugal refers to Decree law No 267/76 of 8 April 1976 which established for the first time a general scheme for public undertakings.
Dette lovdekret stadfæstede, at offentlige virksomheder kun kunne oprettes ved et lovdekret, der skal godkende deres vedtægter.
That decree-law established that public undertakings could only be created by way of a decree-law, which must approve their statutes.
Dette fandt ligeledes anvendelse på efterfølgende ændringer af vedtægterne.
That applied also to subsequent alterations of the statutes.
Ydermere henviser Portugal til lov nr. 84/88 af 20. juli 1988 (se betragtning 25 i denne afgørelse), i henhold til hvilken et lovdekret var nødvendigt for at omdanne offentlige virksomheder til aktieselskaber, og at det også skulle godkende den offentlige virksomheds vedtægter.
Portugal further refers to Law No 84/88 of 20 July 1988 (see recital 25 of this Decision) which stipulated that a decree-law was necessary to transform public undertakings into public limited companies and that it also should approve the statutes of the public undertaking.
Portugal konkluderer følgelig, at omdannelsen af RTP i 1992 for det første krævede et lovdekret og for det andet, at vedtægterne kun kunne godkendes ved lov og ikke ved notarialakt.
Portugal consequently concludes that for the transformation of RTP in 1992 first a decree-law was necessary and that secondly also the statutes could only be approved by law and not by notarial deed.
Desuden krævede lov nr. 58/90 af 7. september 1990, at public service-tv skal tilvejebringes af operatører, der ejes helt eller med majoritet af offentlige enheder, og at sådanne operatørers vedtægter skulle godkendes ved lovdekret.
In addition, Law No 58/90 of 7 September 1990 required public service television to be provided by operators owned exclusively or in majority by public entities, and the statutes of such operators had to be approved by decree-law.
Med hensyn til »registreringsgebyrer« bemærker Portugal, at selv om registreringen af vedtægter godkendt ved lov nr. 21/92 var fritaget for sådanne gebyrer, skulle der fortsat gennemføres registreringsformaliteter »ex officio«.
As regards the ‘registration charges’, Portugal observes that while the registration of the statutes approved by Law No 21/92 was exempted from such charges, the registration formalities still had to be carried out ‘ex officio’.
Registreringsformaliteter blev fundet nødvendige, idet lov om handelsregistre (Código do Registo Comercial) kræver, at love, der vedrører virksomheder, skal registreres og offentliggøres.
Registration formalities were considered necessary because the Commercial Registration Code (Código do Registo Comercial) requires acts relating to companies to be registered and published.
Ifølge Portugal er værdien af registreringsgebyrerne 11000 contos [53], hvilket svarer til 11000000 PTE.
According to Portugal, the value of the registration charges is 11000 contos [53] which equals PTE 11000000.
Hvad angår offentliggørelseskravet, understreger Portugal, at eftersom RTP's vedtægter var blevet offentliggjort i Diário da República som et bilag til lov nr. 21/92, som godkendte dem, var dette krav opfyldt.
Regarding the publication requirement, Portugal stresses that since RTP’s statutes were published in the Diário da República as an Annex to Law No 21/92 which approved them, that requirement was fulfilled.
Permanent skattefritagelse i henhold til artikel 11, stk. 2, i lov nr. 21/92
Permanent tax exemption in accordance with Article 11(2) of Law No 21/92
For så vidt angår SIC's bemærkninger vedrørende artikel 11, stk. 2, i lov nr. 21/92, bemærker Portugal, at den portugisiske lovgiver ikke har afsat specifikke fiskale fordele til offentlige virksomheder ved selskabsomdannelse eller omstrukturering.
With regards to SIC’s comments concerning Article 11(2) of Law No 21/92, Portugal replied that the Portuguese legislator did not reserve specified tax benefits in business transformation or restructuring operations for public undertakings.
Fritagelsen var baseret på lovdekret nr. 404/90.
The exemption was based on Decree-Law No 404/90.
I stedet for at stipulere, at lovdekretet var tilstrækkeligt for alle juridiske formål og alle handlinger, der var nødvendige for at regulere »situationen« (det vil sige omdannelsen i 1992, vor fremhævning), ville RTP i henhold til artikel 11, stk. 2, være fritaget for alle former for afgifter og gebyrer, hvorved disse handlinger fik retskraft i matrikelregistrene.
Instead of stipulating that the decree law was sufficient for all legal purposes and any acts necessary to regularise ‘the situation’ (that is to say the 1992 transformation, own emphasis added), Article 11(2) provided that RTP would be exempted from any charges and fees that gave effect to the acts in the property registers.
Aftale mellem socialsikringsmyndighederne og RTP om gældsomlægningen og eftergivelsen af renter
Settlement between the Social Security and RTP on the rescheduling of debt and the waiver of interest
Portugal gør gældende, at grundlaget for den oprindelige aftale mellem socialsikringsmyndighederne og RTP om gældsomlægningen og eftergivelsen af renter har sin oprindelse i en retstvist om forfatningsstridigheden af lovbekendtgørelse nr. 12/83 vedrørende obligatoriske socialsikringsfradrag i tilknytning til vederlag for ekstraordinært arbejde.
Portugal claims that the background of the initial settlement between the Social Security administration and RTP on the rescheduling of debt and the waiver of interest and fines was a legal dispute on the constitutionality of Implementing Decree No 12/83 regarding mandatory social security deductions on remuneration for overtime.
Aftalen om gældsomlægningen anerkender RTP's fortolkning, hvorefter vederlaget ikke skulle være genstand for socialsikringsfradrag som bekræftet af en sagkyndig i fiskale forhold.
The settlement acknowledged RTP’s interpretation that the remuneration was not subject to social security deductions, which was supported by a tax expert.
For det andet bekræfter Portugal, at den portugisiske regerings formelle godkendelse af denne aftale ikke tildeler nogen specifik økonomisk fordel til RTP i forhold til andre virksomheder under lignende omstændigheder efter lovdekret nr. 411/91.
Secondly, Portugal claims that the formal authorisation of this settlement by the Portuguese government did not confer a specific financial advantage on RTP compared to other undertakings under similar circumstances under Decree Law No 411/91.
Vedrørende lånet bemærker Portugal, at de tekniske vilkår for lånet fastlægger, at den finansielle transaktion bar renter beregnet efter markedsvilkår.
As regards the loan, Portugal commented that the technical conditions attached to it provided that the financial operation should carry interest calculated according to market criteria.
Kapitaltilførsler mellem 1994 og 1998
Capital injections in the period 1994 to 1998
Portugal påpeger, at kapitaltilførslerne i perioden 1994-1998 udgør et instrument til finansiering af udgifter i tilknytning til udøvelsen af public service-tv sideløbende med kompensationsbetalingerne.
Portugal argued that the capital injections in the period 1994 to 1998 constituted an instrument for financing the costs of providing a public television service, together with payment of the compensatory allowances.
Finansieringsmodellen/overkompensation
The financing model/overcompensation
For det andet foretog Portugal systematisk betalingerne for sent.
Secondly, Portugal systematically paid the allowances late.
Portugal påpeger, at: i) fritagelsen for afgifter og gebyrer (dvs. fritagelsen for notarial- og registreringsgebyrer og offentliggørelsesomkostninger); ii) betalingsfaciliteterne med hensyn til afgifter for brug af tv-nettet; iii) omlægningen af gælden til socialsikringsmyndighederne; iv) betalingen for tv-nettets overførsel; v) protokollen om støtte til filmproduktion; og vi) lånet til RTP i 1998 ikke er omfattet af begrebet statsstøtte.
Portugal claims that: (i) the tax exemptions (i.e. exemption from notarial deed charges, registration charges and publication costs); (ii) the facilities for the payment of the tax on the use of the broadcasting network; (iii) the rescheduling of the debt to the social security scheme; (iv) the payment for the hiving-off of the television network; (v) the protocol on cinema promotion; and (vi) the loan taken out by RTP in 1998 do not fall within the concept of State aid.
For så vidt angår foreneligheden af de øvrige foranstaltninger, forfægter Portugal det synspunkt, at de bør betragtes som kompensation for udgifter til public service-tv og derfor ikke kan betragtes som statsstøtte [55] eller, subsidiært, at deres forenelighed med fællesskabsretten bør vurderes i lyset af EF-traktatens artikel 86, stk. 2 (nu artikel 106, stk. 2, i TEUF).
As regards the compatibility of the other measures, Portugal argued that they should be regarded as compensation for public service costs and therefore not as State aid [55] or, alternatively, their compatibility with Union legislation should be assessed in the light of Article 86(2) of the EC Treaty (now Article 106(2) TFEU).
Med hensyn til beregningen af eventuel overkompensation erklærer Portugal følgende:
As regards calculation of the overcompensation, Portugal argued that:
Medtagelse i 1996 af driftsudgifterne for RTP 2 som kompensationsberettigede public service-udgifter tog udgangspunkt i den nye public service-aftale, hvorefter kompensationsbetaling af driftsudgifter for RTP 2 skulle få virkning fra og med den 1. januar 1996 [56].
the inclusion in 1996 of the operating costs of RTP 2 as reimbursable public service costs was based on the new public service contract, according to which compensation for RTP 2’s operating costs under the Contract took effect from 1 January 1996 onwards [56];
Lånet på 20000 mio. PTE bør ikke betragtes som kompensationsbetaling, da det blev givet på markedsvilkår.
the loan of PTE 20000 million should not be regarded as compensation since it was granted on market terms;
Statens forpligtelse til i egenskab af aktionær at deltage i finansieringen af nødvendige investeringer er nedfældet i public service-aftalerne [57].
The State’s obligation as shareholder to participate in the financing of investments deemed to be necessary is laid down in the public service contracts [57];
Kompensationsbetalingerne var momspligtige, hvilket reducerede nettoindbetalingen til RTP.
the compensation payments were subject to VAT, with the result that the net value received by RTP was lower;
I henhold til den nye public service-aftale var udgifter til public service-tv kun kompensationsberettigede med indtil det budgetterede beløb.
under the new public service contract, the public service costs were reimbursable only up to the allotted budget.
I betragtning af foregående konkluderer Portugal, at den økonomiske kompensation til RTP for selskabets public service-forpligtelser ikke kan anses som overdreven eller uforholdsmæssig.
Taking into account the matters the foregoing, Portugal concluded that the financial compensation for RTP’s public service obligations should not be regarded as excessive or inappropriate.
Manglende eksterne revisioner
Absence of external audits
For så vidt angår manglen på eksterne revisioner, påpeger Portugal, at Kommissionen allerede havde taget stilling til RTP's økonomiske situation, der ligeledes omfattede perioden 1992-1998, uden at kræve nogen ekstern revision af public service-aftalen i sine beslutninger af 2006 i sag E 14/05 og NN 31/06, og disse beslutninger var ikke blevet anfægtet af Retten.
As regards the absence of external audits, Portugal argues that the Commission had already taken a position on RTP’s financial situation, also covering the period from 1992 to1998, without requiring an external audit of the public service in its Decisions of 2006 in case E 14/05 and NN 31/06 and those decisions were not challenged in Court.
Portugal anfører, at Kommissionen allerede havde taget højde for revisionsdomstolens rapport 8/2002 i beslutning NN 31/06.
Portugal argues that, in particular, the Commission already took the Court of Auditors Report No 8/2002 into account in Decision NN 31/06.
Det blev ligeledes understreget, at Kommissionen i beslutning NN 31/06 havde konkluderet, at RTP's økonomiske situation fra 1992 til 1998 var et resultat af den kroniske underfinansiering af dets public service-aktiviteter.
It further underlines that the Commission concluded in Decision NN 31/06 that RTP’s financial situation from 1992 to 1998 resulted from the chronic under-financing of its public service activities.
I afgørelse NN 31/06 havde Kommissionen baseret sin konklusion på en ekstern rapport, nemlig PriceWaterhouse Cooper-rapporten af 2005 og på RTP's eksternt reviderede årsregnskab, som Portugal anser for at være det eneste relevante regnskab.
In Decision NN 31/06, the Commission based its finding on an external report, namely the PriceWaterhouse Cooper report of 2005 and on the externally audited annual accounts of RTP which Portugal considers to be the only relevant accounts.
Portugal gentager også, at public service-rapporterne i perioden 1993-1998 var revideret af RTP's selskabsrevisorer [58].
Portugal also reiterates that the public service reports for the period from 1993 to 1998 were audited by RTP’s company auditors [58].
Imidlertid fremsendte Portugal senere eksterne revisioner af public service-rapporterne for perioden 1992-1998, sammen med en endelig opsummeringsrapport, der dækker alle disse år.
However, Portugal later submitted external audits of the public service reports for the period from 1992 to 1998, together with a final summarising report covering all of those years.
De eksterne revisioner blev forestået af den uafhængige mediemyndighed, Entidade Reguladora para a Comunicação Social, ERC, som bad de eksterne revisorer, Pedro Roque [59], om at udføre de eksterne revisioner.
The external audits were organised by the independent Media Authority, Entidade Reguladora para a Comunicação Social (ERC), which asked the external auditors, Pedro Roque [59] to carry out the external audits.
Portugal svarede mere detaljeret på nogle af SIC's påstande i forbindelse med specifikke punkter.
Portugal replied in greater detail to some of SIC’s allegations on specific points.
Med hensyn til SIC's påstand om, at udtalelsen fra tilsynsrådet ifølge BDO Binder-rapporten manglede, understreger Portugal, at udtalelsen ikke omfatter RTP's public service-rapport.
As regards SIC’s allegation that according to the BDO Binder report, the opinion of Public Opinion Council was missing, Portugal emphasises that that opinion did not extend to RTP’s public service report.
Selv om det pågældende organs udtalelse var hjemlet, var det ikke i den tidligere public service-aftale blevet nedfældet som et juridisk bindende krav.
While the opinion of that body was warranted, in the old public service contract, it had not become a legally binding requirement.
Heller ikke i den nye public service-aftale var der opstillet noget krav om dette organs udtalelse om public service-rapporten.
Also, the new public service contract did not require the opinion of that body to be given on the public service report.