natgillin/translations-raw huggingface dataset:
Som anført i beslutning NN 31/06 vedrørende omstruktureringen af RTP har en ekstern revision foretaget af PriceWaterhouse Coopers set nærmere på, om de finansielle oplysninger, som de portugisiske myndigheder har tilvejebragt, var i overensstemmelse med RTP's finansielle regnskaber i perioden 1991-2003, med de beløb, der er medtaget i public service-revisionsrapporterne og med andre informationskilder, som fandtes relevante for at sikre de rapporterede revisioners overensstemmelse (se betragtning 38 i beslutning NN 31/06).
As stated in Decision NN 31/06 regarding the restructuring of RTP, an external audit by PriceWaterhouse Coopers has scrutinised whether the financial information provided by the Portuguese authorities was in accordance with the RTP’s financial accounts in the period 1991 to 2003, with the amounts included in the public service audit reports and with other sources of information which were considered relevant to ensure the conformity of the reported audits (see recital 38 of Decision NN 31/06).
PWC-revisionsrapporten godkendte oplysningerne uden væsentlige anmærkninger (betragtning 52 i beslutning NN 31/06).
The PWC audit report validated the data without any significant remark (recital 52 of Decision NN 31/06).
PWC-revisionsrapporten bekræftede specifikt, at de af RTP modtagne beløb som public service-kompensation svarede til de beløb, der var anført i Ministerrådets resolutioner (se betragtning 41 og tabel 39 i beslutning NN 31/06).
The PWC audit report expressly confirmed that the amounts received by RTP as public service compensation corresponded to the amounts indicated in the resolutions from the Council of Ministers (see recital 41 and table 39 of Decision NN 31/06).
PWC-revisionsrapporten fremsatte bemærkninger til RTP's generelle underfinansiering.
The PWC audit report remarked on the global under-financing of RTP.
Den fremhævede, at der ud over public service-opgaverne, der kunne kompenseres under public service-aftaler, fandtes public service-opgaver, som RTP udførte, men som der ikke kunne anmodes om kompensation for af staten.
It pointed out that in addition to the public service tasks which were reimbursable under public service contracts there were public service tasks which were carried out RTP, but for which no reimbursement from the State could be demanded.
Kommissionen konkluderede i beslutning NN 31/06, at PWC-revisionsrapporten derfor korrekt kunne tage udgangspunkt i RTP's finansielle regnskaber og fandt, at RTP reelt var kronisk underfinansieret.
The Commission concluded in Decision NN 31/06 that the PWC audit report could therefore correctly base itself on RTP’s financial accounts and found that RTP was indeed chronically underfinanced.
I forhold til denne beslutning kan PWC-revisionsrapporten tages som en yderligere indikation, ud over de eksterne revisioner af public service-rapporterne, på, at de af Kommissionen anvendte oplysninger i beslutning 2005/403/EF var korrekte.
Therefore, for the purposes of this Decision, the PWC audit report can be taken as another element, in addition to the external audits on the public service reports, that the data used by the Commission in Decision 2005/403/EC were correct.
Tribunal de Contas' konklusioner
The findings of the Tribunal de Contas
Med hensyn til klagerens argument om, at rapporten (8/2002) fra revisionsdomstolen, Tribunal de Contas, skulle indgå, har Kommissionen rent faktisk taget denne rapport i betragtning som led i sin vurdering i denne afgørelse.
Regarding the complainant’s argument that the report No 8/2002 of the State auditor, the Tribunal de Contas, should be taken into account, the Commission has indeed considered that report in its assessment in this Decision.
Hvad der er vigtigst, er, at rapport 8/2002 ikke påpeger nogen uregelmæssigheder i RTP's finansiering eller på nogen overkompensation for 1997-2000 (eller for nogle af de øvrige år).
Most importantly, report No 8/2002 does not point to any irregularity in RTP’s financing or to any overcompensation for the years 1997-2000 (or for any of the other years).
Tværtimod peger rapport 8/2002 forskellige steder på RTP's strukturelle finansielle vanskeligheder.
On the contrary, the report No 8/2002 points a number of times to RTP’s structural financial difficulties.
Kommissionen er i overensstemmelse hermed ikke på basis af rapport 8/2002 i stand til at pege på specifikke betalinger, der skulle udgøre overkompensation og ulovlig statsstøtte.
Accordingly, the Commission is not in a position, on the basis of the report No 8/2002 report to single out certain payments as constituting overcompensation and illegal State aid.
Tværtimod bekræfter rapport 8/2002 udtrykkeligt, at RTP's overlevelse, fra 1993 til ultimo 1999, blev sikret gennem en vedvarende og stigende gældsætning af selskabet.
On the contrary, the report No 8/2002 report explicitly confirms that from 1993 until late 1999, RTP’s survival was achieved using a continuous and increasing indebtedness of the company.
Som nævnt af klageren kritiserer rapport 8/2002 ved en række lejligheder selskabets ledelse og peger på forskellige tilfælde af ineffektivitet, der kunne have været undgået.
As mentioned by the complainant, the report No 8/2002 report criticises, the management of the company a number of times and points to inefficiencies which could have been avoided.
Formålet med rapport 8/2002 er defineret som en general gennemgang af RTP's ledelse og tilvejebringelsen af public service-tv i relation til effektivitet og økonomi.
The objective of the report No 8/2002 report is defined as a general review of RTP’s management and the provision of public service television, in terms of efficiency, effectiveness and economy.
Som fremhævet af klageren anførte rapport 8/2002, at RTP havde ufleksible strukturer og for mange personaleniveauer og leverede public service-ydelser på en ineffektiv måde.
As pointed out by the complainant, the report No 8/2002 report indicated that RTP had inflexible structures and excessive staff levels and was providing a public service in an inefficient manner.
Rapporten 8/2002 kritiserer ligeledes det alt for vage og generelle koncept for public service-opgaven og public service-aftalerne, der ifølge revisionsdomstolen indbyder til ineffektiv ledelse.
The report No 8/2002 report also criticise the excessively vague and generic concept of the public service remit and the public service contracts which invite, according to the State auditor, managerial inefficiency.
Imidlertid blev konceptet for RTP's public service-opgave undersøgt af Kommissionen i beslutningen af 15. november 2003.
However, the concept of RTP’s public service remit was investigated by the Commission in the decision of 15 November 2003.
I sag T-442/03 stadfæstede Retten i Første Instans, at den brede definition af RTP's opgaver var acceptabel [97].
In Case T-442/03, the Court upheld that the wide definition of RTP’s remit was acceptable [97].
Med hensyn til den påståede ineffektivitet ønsker Kommissionen at påpege, at dette ikke er et aspekt, der behøver at blive taget under overvejelse i anvendelsen af meddelelsen om radio-/tv-virksomhed.
As to the alleged inefficiencies, the Commission would like to point out that this is not an aspect which needs to be considered in the application of the Broadcasting Communication.
Det tredje kriterium, som Kommissionen skal vurdere, består i at afgøre, om finansieringen står i forhold til nettoudgifterne forbundet med public service-forpligtelsen.
The third criterion the Commission should assess is whether the financing is proportionate to the net cost of the public service.
Meddelelsen om radio- og tv-virksomhed beskriver de kriterier, som Kommissionen lægger til grund for sin vurdering af proportionaliteten af statsfinansiering.
The Broadcasting Communication describes the criteria on the basis of which the Commission assesses the proportionality of state funding.
Den indeholder krav om, at statsstøtten ikke må overskride nettoomkostningerne ved public service-opgaven, og at der ikke sker nogen konkurrenceforvridning, som ikke er nødvendig for at opfylde public service-opgaven [98].
It requires that the State aid should not exceed the net costs of the public service mission and that no market distortions should occur that were not necessary for the fulfilment of the public service mission [98].
For det første kræves det i meddelelsen om radio- og tv-virksomhed, at en korrekt beregning af udgifterne til public service-aktiviteterne kræver en hensigtsmæssig fordeling af udgifter og indtægter på public service-aktiviteterne og de kommercielle aktiviteter.
Firstly, in order to determine the cost of the public service activities correctly, the Broadcasting Communication requires a proper allocation of costs and revenue between the public service and commercial activities.
Som omtalt i betragtning 61-67 i denne afgørelse fastlægger public service-aftalerne den metode til fordeling af udgifter og indtægter, som RTP skal anvende.
As referred to in recitals 61-67 of this Decision, the public service contracts define the method of cost and revenue allocation that RTP must apply.
I denne sag er arbejdet principielt gjort lettere for Kommissionen, idet RTP faktisk har anvendt et analytisk bogføringssystem, der gør det muligt at kvantificere de berettigede udgifter afholdt af virksomheden i forbindelse med udførelsen af hver enkelt af de kompensationsberettigede public service-opgaver.
In this case, the Commission’s task is, in principle, made easier by the fact that RTP has implemented an analytical accounting system which permits quantification of the eligible costs incurred by it to fulfil each of the reimbursable public service obligations.
Med udgangspunkt i dette system henføres hver enkelt kompensationsberettiget udgiftspost til en aktivitet, og fordeles dernæst på RTP's forskellige kompensationsberettigede public service-forpligtelser på grundlag af objektive bogføringsprincipper.
By means of that system, each item of eligible expenditure is allocated to an activity and subsequently divided between the different reimbursable public service tasks of RTP, on the basis of objective accounting principles.
Da indtægter fra hver af de kompensationsberettigede public service-funktioner fratrækkes driftsomkostningerne ved public service-opgaven, sikrer systemet, at de årlige kompensationsbetalinger begrænses til nettoudgiften for hver enkelt public service-forpligtelse (se betragtning 65 i denne afgørelse).
As the revenues derived from each reimbursable public service task are deducted from the operating costs of the public service, the system guarantees that the annual compensation payments are limited to the net cost of each public service obligation (see recital 65 of this Decision).
På baggrund af ovenstående konkluderer Kommissionen derfor, at kriterierne til beregning af udgiften er fastlagt på en objektiv og gennemsigtig måde.
The Commission has, therefore, come to the conclusion that the parameters for determining the cost are established in an objective and transparent manner.
Reglerne for udgiftskompensation kan dog undervurdere den faktiske nettoudgift ved RTP's public service-forpligtelse og kan føre til en strukturel underfinansiering af det reelle finansieringsbehov.
However, the rules of cost compensation might underestimate the real net cost of RTP’s public service and could lead to structural under-financing of the real funding needs.
Som omtalt i betragtning 65 og i overensstemmelse med public service-aftalernes metode til beregning af udgifter blev visse public service-udgifter ikke refunderet via årlige kompensationsbetalinger [99].
As referred to in recital 65, under the cost calculation method laid down in the public service contracts, certain public service costs were excluded from payment by means of annual compensation [99].
Portugal oplyste endvidere til Kommissionen, at selv om RTP skulle betale moms af de årlige kompensationsbetalinger, kunne disse udgifter ikke tages i betragtning i henhold til bogføringsreglerne (se betragtning 94). Endelig har RTP i sine egne rapporter om public service-forpligtelsen ikke medtaget alle investeringer i udstyr til public service-opgaver, selv om de er medtaget i regnskaberne (se betragtning 67).
Moreover, Portugal informed the Commission that, although RTP had to pay VAT on the annual compensation payments received, the resulting costs could not be taken into account under the accounting rules (see recital 94) Finally, in its public service reports, RTP did not include all the investments made in public service equipment, although these were accounted for in its financial accounts (see recital 67).
I overensstemmelse med Amsterdamprotokollen er det imidlertid op til medlemsstaterne selv at tilrettelægge deres ordninger for finansiering af public service-tv-virksomheder.
However, under the Amsterdam Protocol, it is for the Member State to provide for the funding of the public service broadcasters.
I denne sag besluttede Portugal ikke at refundere en del af public service-operatørens afholdte udgifter forbundet med udførelsen af mandatet.
In this case, the Portugal decided not to reimburse some of the costs incurred by the service provider in fulfilling its tasks.
I denne sag betalte staten ikke blot årlige kompensationsbetalinger til RTP, men ydede også yderligere finansiering i form af kapitalforhøjelser, lån og en aftale med den myndighed, der er ansvarlig for socialsikringsordningen.
In this case, the State granted not only annual compensation payments to RTP but also additional financing in the form of share capital increases, loans and an agreement with body responsible for the social security scheme.
I overensstemmelse med punkt 57 i meddelelsen om radio- og tv-virksomhed skal Kommissionen undersøge, om samtlige foranstaltninger står i et rimeligt forhold til nettoudgifterne ved public service-opgaven.
In accordance with paragraph 57 of the Broadcasting Communication, the Commission must analyse whether all measures are proportionate to the net public service costs.
Kun hvis dette er tilfældet, kan finansieringen af RTP anses for at være forenelig med artikel 106, stk. 2, i TEUF.
Only then can the financing of RTP be considered to be compatible with Article 106(2) TFEU.
Kommissionen mener også, at de public service-forpligtelser, der er pålagt RTP, men som ikke er berettiget til kompensation, kan anses for at være legitime og for at være public service-forpligtelser, der er klart definerede og formelt overdragede af staten til public service-operatøren.
The Commission also considers that the public service obligations imposed on RTP which were not eligible for compensation under the public service contracts may be considered as legitimate and clearly defined public service obligations formally imposed by the State on the service provider.
I henhold til statsstøttereglerne kan Portugal således finansiere samtlige nettoudgifter, som RTP afholder i forbindelse med public service-tv.
Therefore, under the State aid rules, Portugal may finance all the net public service costs of RTP.
Tabel 6 i betragtning 207 viser en oversigt over RTP's public service-udgifter (investeringsudgifter og nettodriftsudgifter) som beregnet i henhold til reglerne for udgiftsbogføring og de modtagne kompensationsbetalinger til investeringer og driftsudgifter.
Table 6 in recital 207 gives an overview of RTP’s public service costs (both investment costs and net operating costs), as calculated under the cost accounting rules applicable, and of the compensation received for investment and operating costs.
Først vises investeringerne i udstyr forbundet med public service-aktiviteterne (tabel 5) og den forudsete kompensation til finansiering af investeringerne (tabel 2).
Firstly, the investments in public service equipment (Table 5) and compensation provided for to finance investments (Table 2) are presented.
Dernæst vises RTP's nettodriftsudgifter (tabel 4) og den forudsete kompensation for disse udgifter (tabel 1).
Secondly, the net operating costs of RTP (Table 4) and the compensation payments for these costs (Table 1) are presented.
Endelig viser tabellen den forholdsvise fordel fra ad hoc-støtten som følge af den med socialsikringsmyndighederne indgåede aftale og af lånet fra 1998.
Lastly, the table shows the advantage gained from ad hoc aid resulting from the agreement with the social security scheme and the loan of 1998.
Difference mellem investerings-udgifter og kompensation
Difference between investment costs and compensation
For at holde RTP i økonomisk balance anvendte Portugal i en anden fase ad hoc-foranstaltninger for at finansiere RTP's udgifter fra public service-opgaverne.
At a second stage, in order to maintain RTP’s financial equilibrium, Portugal used ad hoc measures to finance RTP’s public service costs.
Som det fremgår af tabel 6 i betragtning 207, overkompenserede kapitaltilførslen public service-investeringerne med 26736,8 mio. PTE, hvorimod driftsudgifterne blev underkompenseret ved kompensationsbetalingerne og de øvrige ad hoc-foranstaltninger med 28755,1 mio. PTE.
As Table 6 in recital 207 shows, the capital injection overcompensated for public service investments by PTE 26736,8 million, whereas the operating costs were underfinanced by the compensation payments and the other ad hoc measures to the tune of PTE 28755,1 million.
Selv om kapitaltilførslerne grundlæggende skulle finansiere investeringer i udstyr, blev denne kapital også brugt til at tilbagebetale kumuleret gæld.
Although the capital injections were basically meant to finance investments in equipment, they were also used to repay accumulated debt.
Som det fremgår af tabel 6 i betragtning 207, var den samlede kompensation lavere end 2018,3 mio. PTE for nettoudgifterne ved public service-forpligtelserne (28755,1 mio. PTE, minus 26736,8 mio. PTE).
As Table 6 in recital 207 also shows, the total compensation was PTE 2018,3 million less than the net public service costs (PTE 28755,1 minus PTE 26736,8 million).
Kommissionen konkluderer således, at i overensstemmelse med EU's bestemmelser står statens samlede finansiering i et rimeligt forhold til RTP's nettodriftsudgifter ved public service-forpligtelserne for den undersøgte periodes vedkommende.
The Commission concludes, therefore, that under the Union rules total State funding is proportionate to the net operating public service costs of RTP for the period under investigation.
Denne konklusion ændres ikke, hvis det betænkes, at de 11000000 PTE, der følger af fritagelsen for registreringsgebyrer også udgør statsstøtte (se betragtning 119 og 120 i denne afgørelse), i modsætning til Kommissionens oprindelige antagelse.
That finding does not change if it is considered that the PTE 11000000 resulting from the exemption from registration charges also to be State aid (see recitals 119 and 120 of this Decision), contrary to the Commission’s original assumption.
Under hensyntagen til dette beløb ville der fortsat være tale om en underfinansiering af RTP på 2007,3 mio. PTE.
Taken into account that amount, there would still be an under-financing of RTP of PTE 2007,3 million.
Kommissionen mener, at de af RTP modtagne midler var endnu mindre end de samlede nettoudgifter afholdt i forbindelse med udførelsen af mandatet for public service-tv, som staten havde tildelt RTP, når det tages i betragtning, at tabel 6 i betragtning 207 ikke omfatter samtlige udgifter, som RTP afholdt i tilknytning til public service-tv i perioden 1992-1998.
The Commission considers that the funds received by RTP were even lower than the total net costs incurred in fulfilling the obligations imposed on it by the State owing to the fact that Table 6 in recital 207 does not take into account all the public service costs of RTP in the period from 1992 to 1998.
I henhold til meddelelsen om radio- og tv-virksomhed skal Kommissionen sikre sig, at statens finansiering ikke blot står i et rimeligt forhold til nettoudgifterne ved udøvelsen af public service, men også at der ikke sker nogen konkurrenceforvridning i forbindelse med de kommercielle aktiviteter, der hidrører fra public service-aktiviteterne, og hvis udgifter ikke korrekt modsvares på indtægtssiden, og som ikke er nødvendig for at opfylde public service-opgaven.
In accordance with the Broadcasting Communication, the Commission should ensure that the State funding is proportionate to the net costs of providing the public service, but also that no market distortions occur with respect to the commercial activities which derive from the public service activities and for which no correct cost allocation is possible on the revenue side that are not necessary for the fulfilment of the public service mission.
En sådan konkurrenceforvridning vil foreligge, hvis RTP trykker reklamepriserne på markedet for at nedbringe konkurrenternes indtjening [101].
There would be such a distortion if RTP depressed the prices of advertising on the market so as to reduce the revenue of competitors [101].
I så tilfælde ville RTP ikke maksimere sine kommercielle indtægter, men unødvendigt øge sit behov for statsfinansiering.
In such a case, RTP would not maximise its commercial revenues and would unnecessarily increase the need for State funding.
I henhold til meddelelsen om radio- og tv-virksomhed vil en påvisning af sådan adfærd ikke blive betragtet som et led i den public service-opgave, der er blevet overdraget selskabet [102].
According to the Broadcasting Communication, such conduct, if demonstrated, cannot be considered as intrinsic to the public service mission attributed to the broadcaster [102].
I beslutningen om procedurens indledning af 15. november 2001 bekræftede Kommissionen, at hvis der skulle foreligge bevis for en sådan adfærd, ville den tage sådanne fordrejninger i betragtning og det dermed forbundne højere statslige finansieringsbehov i vurderingen af en eventuel overkompensation.
In the Decision initiating the investigation procedure of 15 November 2001, the Commission stated that, if such conduct were found to have taken place, it would take such distortions and the resulting need for higher State funding into account when assessing possible overcompensation.
I den fase af proceduren bemærkede Kommissionen, at »den ikke på grundlag af de oplysninger, den var i besiddelse af, kunne afgøre, om RTP havde udvist en sådan adfærd« [103].
At that stage in the procedure, the Commission noted that ‘on the basis of the information the Commission has in its possession at this moment, it cannot be established whether RTP engaged in such behaviour’ [103].
Efter opfordringen til at fremsætte bemærkninger på tidspunktet for procedurens indledning i denne sag modtog Kommissionen ingen bemærkninger fra RTP's konkurrenter, som kunne tyde på eller påvise, at RTP udviste konkurrencebegrænsende adfærd på kommercielle markeder, som kunne føre til større finansiering fra statens side, hvilket ville være uforeneligt med traktaten [104].
Following the invitation to submit comments on the initiation of procedure in this case, the Commission did not receive any observations from RTP’s competitors indicating or demonstrating that RTP was engaged in anti-competitive behaviour in commercial markets that could lead to increased state funding incompatible with the Treaty [104].
Kommissionen konkluderer derfor, at RTP ikke synes at have tyet til konkurrencebegrænsende adfærd på de kommercielle markeder, som skulle have ført til et større behov for statsfinansiering og dermed til en overkompensation.
Consequently, it concludes that RTP does not seem to have engaged in anti-competitive behaviour in commercial markets leading to an increased need for State funding and that no overcompensation took place as a result of such behaviour.
På baggrund af ovenstående konkluderer Kommissionen, at aftalen med den myndighed, der er ansvarlig for socialsikringsordningen, kapitaltilførslerne og den ansvarlige lånekapital samt den foreløbige fritagelse for registreringsgebyrer bør betragtes som statsstøtte som omhandlet i artikel 107, stk. 1, i TEUF.
Accordingly, the Commission concludes that the agreement with the body responsible for the social security scheme, the capital injections and the subordinated loan as well as the temporary exemption from registration charges should be regarded as State aid within the meaning of Article 107(1) TFEU.