natgillin/translations-raw huggingface dataset:
Tyskland fastholdt sin opfattelse af, at rammeaftalen var markedskonform og følgelig ikke indeholdt elementer af statsstøtte.
The complainant argued that in such a situation no private vendor would have entered into such an agreement and, furthermore, that a private vendor would have reacted immediately when it became clear that the prices were below market prices and would not have waited for five years.
Ifølge oplysninger fra Tyskland fandtes der på tidspunktet for underskrivelsen af aftalen ikke noget marked for energitræ.
As regards the price adaptation, the complainant alleges that the prices agreed did not reflect the actual development in the wood market and resulted in an undue advantage in favour of HoKaWe.
Derfor havde parterne aftalt, at den pris, som HoKaWe skulle betale, skulle fastsættes på grundlag af prisen på industritræ, og at prisjusteringerne skulle foretages på baggrund af udviklingen i industritræprisindekset.
The complainant estimates the amount of the aid between 2006 and 2011 at EUR 7,3 million (taking into account the average wood price as agreed between the complainant and other suppliers).
Tyskland anførte desuden, at aftalens ordlyd afspejlede den tilsigtede prisjusteringsmåde, men indrømmede dog samtidig, at de med formelen opnåede resultater ikke var i overensstemmelse med den tilstræbte fordeling af risikoen for prisudsving mellem aftaleparterne.
In addition, the Commission received observations from two wood-processing undertakings in the Land Brandenburg.
Derfor hævdede Tyskland, at udgangsbasisprisen og prisjusteringsklausulen, som var fastlagt i aftaleteksten, dvs. prisjusteringer på grundlag af industritræprisindekset i Tyskland og en ligelig fordeling af risikoen for prisudsving mellem parterne, kan betragtes som markedskonform på tidspunktet for aftalens underskrivelse.
These undertakings alleged that due to the long-term agreement, a significant part of the wood produced in the Brandenburg State forest was withdrawn from the regional wood market which led to undue distortions of competition and endangered the existence of small wood-processing undertakings in the Land Brandenburg.
Ifølge Tyskland gik det først op for skovforvaltningen i Brandenburg i forbindelse med dens reorganisering i januar 2009, at anvendelsen af formelen havde medført, at HoKaWe betalte lavere priser end andre virksomheder.
COMMENTS FROM GERMANY
Derpå havde de kompetente myndigheder i Brandenburg i 2010 bestilt en udtalelse hos den eksterne juridiske rådgivningsvirksomhed RAUE LLP vedrørende aftalen og desuden foretaget en intern juridisk vurdering af aftalen.
Germany maintained that the framework agreement was market-conform and therefore did not involve State aid.
Begge udtalelser havde vist aftalens mulige statsstøtteretlige relevans.
Germany stated that, at the time of signing of the agreement, no market for wood to be used in energy production (energy wood, ‘Energieholz’) existed and that, consequently, the parties agreed to base the price to be paid by HoKaWe on the price for industrial wood and the price adjustments on the development of the index for industrial wood.
Endvidere konkluderer Brandenburgs ministerium for økonomi og europæiske anliggender i et notat af 5. januar 2011, at prisjusteringsklausulen er markedskonform, men at en prisjustering efter formelen derimod udgør statsstøtte.
Germany also submitted that the text of the agreement reflected the intended modus operandi for price adjustments but admitted that the application of the formula led to results that did not correspond to the intended sharing of the risk of price fluctuations between the parties.
Derfor skal aftalen revideres således, at der med ændringen af formelen tilvejebringes en situation, hvor parternes egentlige vilje afspejles.
Germany, therefore, argued that the initial reference price as well as the price adjustment clause laid down in the text of the agreement, with price adjustments based on the index for industrial wood in Germany and an equal sharing of the risk of price fluctuations between the parties, must be regarded as being market-conform at the time of signing the agreement.
Delstaten Brandenburg fulgte denne anbefaling i august 2011.
According to Germany, it was only discovered in the course of a reorganisation of the forestry administration in the Land Brandenburg in January 2009 that the application of the formula had resulted in HoKaWe's paying lower prices than other companies.
Tyskland har fremført, at delstaten Brandenburg har handlet i overensstemmelse med markedsvilkårene, idet aftalen er blevet tilpasset i 2011.
Therefore, in 2010 the responsible authorities of the Land Brandenburg requested an assessment of the agreement by an external legal expert, RAUE LLP, and also carried out an in-house legal assessment of the agreement.
En tidligere intervention havde ikke været mulig, da eksisterende kontrakter skulle overholdes, og fordi aftalen kun kunne have været ændret af parterne i fællesskab.
Both expertises pointed to possible State aid issues.
Desuden gør Tyskland gældende, at aftalen hverken udgør statsstøtte, fordrejer konkurrencevilkårene eller påvirker samhandelen mellem medlemsstaterne.
Furthermore, the Ministry for Economic and European Affairs concluded in a written statement of 5 January 2011 that the price adjustment clause was market-conform but that a price adjustment on the basis of the formula constituted State aid and, therefore, recommended to amend the agreement in a way which would reflect the true intentions by, for example, modifying the formula.
VURDERING AF STØTTEFORANSTALTNINGEN
The Land Brandenburg followed this recommendation in August 2011.
Spørgsmålet om statsstøtte
In this regard Germany argued that the Land Brandenburg acted in a market-conform manner by adjusting the agreement in 2011 and that it could not react faster, as contracts have to be fulfilled and since the agreement could only be amended by agreement between the parties.
I henhold til artikel 107, stk. 1, i TEUF er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med det indre marked, i det omfang den påvirker samhandelen mellem medlemsstaterne.
Moreover, according to Germany the agreement does neither distort competition nor affect trade between Member States.
I forbindelse med kontrollen af, hvorvidt en forretningstransaktion mellem et statsligt organ og en økonomisk enhed udgør statsstøtte, skal der i henhold til Kommissionens faste praksis og som bekræftet af Domstolen ske inddragelse af princippet om en markedsøkonomisk investor.
ASSESSMENT
Ifølge dette princip skal staten, hvis den er aktiv på markedet som erhvervsdrivende, agere som en privat markedsdeltager, da der ellers ville kunne være tale om statsstøtte.
Existence of aid
Det er således udslagsgivende for, hvorvidt der foreligger statsstøtte, om en privat markedsdeltager havde handlet på samme måde i en lignende situation, dvs. om denne ville have solgt aktiver, varer eller tjenesteydelser til den samme pris (princippet om en markedsøkonomisk investor).
Article 107(1) TFEU provides that any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.
I henhold hertil kan ikke-økonomiske betragtninger ikke retfærdiggøre godkendelsen af en lavere pris.
According to the settled practice of the Commission and as confirmed by the case law, the criterion for assessing whether a commercial transaction between a public body and an economic entity amounts to State aid is the market economy investor principle.
Dette princip er gentagne gange blevet anvendt af Kommissionen og til stadighed bekræftet af Domstolen.
It follows from this principle that, when the State acts in the market as a commercial operator, it must do so in a way comparable to a private operator.
[8]
If the State does not do so, State aid could be involved.
Derfor skal Kommissionen i den foreliggende sag vurdere, om en privat sælger ville have været parat til at indgå en aftale med en sammenlignelig løbetid, en sammenlignelig udgangsbasispris og en sammenlignelig prisjusteringsmekanisme.
In other words, the benchmark for appreciating whether a transaction involves State aid is whether a private operator placed in a similar situation would have behaved in the same way, i.e. in the case at hand would have sold the assets, goods or service at the same price (private vendor test).
Som nævnt i betragtning 11 og 12 fastsatte rammeaftalen med en løbetid på 15 år, at priserne skulle justeres årligt i overensstemmelse med udviklingen i industritræprisindekset, og at de tilsvarende justeringer til den fastsatte udgangsbasispris på 15,50 EUR/rm skulle bæres ligeligt af staten og HoKaWe.
In applying this principle, non-economic considerations cannot be taken into account as reasons for accepting a lower price.
Derudover indeholdt aftalen en formel til beregning af denne prisjustering.
This principle has been repeatedly applied by the Commission and constantly confirmed by the Court [8].
Aftalens lange løbetid
The Commission, therefore, has to assess in the present case whether a private vendor would have entered into an agreement with a comparable duration, on the basis of a comparable initial reference price and with a similar price adjustment mechanism.
Klageren har anført, at aftalens 15-årige løbetid ikke er i overensstemmelse med markedsvilkårene.
As stated in recitals (11) to (12), the framework agreement with a duration of 15 years stipulated that the prices should be adjusted yearly in accordance with the development of the industrial wood price index and that the corresponding changes to the initial reference price, which was set at EUR 15,50/cubic meter, should be borne 50 % by the State and 50 % by HoKaWe.
Kommissionen er imidlertid ikke i besiddelse af oplysninger, som berettiger til at hævde, at denne løbetid ikke skulle have været markedskonform.
In addition, the agreement laid down a formula to be used for the calculation of this price adjustment.
En 15-årig løbetid synes ganske vist lang, men en sælger kan sagtens binde sig til en enkelt kunde, hvis han på denne måde — som det er tilfældet i den pågældende aftale — kan være sikker på at kunne afsætte faste mængder af træ, som desuden i det mindste delvis ikke opfyldte de kvalitative krav til industritræ.
Long duration of the agreement
Derfor og i lyset af den planlagte fordeling af risikoen for prisudsving kan det ikke udelukkes, at en privat sælger ville have indgået en aftale med sammenlignelig løbetid.
The complainant argued that the duration of the agreement, that is to say 15 years, was not customary on the market.
Aftalt udgangsbasispris
However, the Commission does not have any indication that would justify a conclusion that this duration was not market-conform.
På samme måde har Kommissionen ikke fundet andre tegn på, at udgangsbasisprisen på 15,50 EUR/rm ikke skulle have været i overensstemmelse med markedet.
While a duration of 15 years appears rather long, it is not unreasonable for a vendor to bind itself to a buyer if this would guarantee to the vendor, as was the case under the agreement at stake, to sell steady volumes of wood which, in addition, at least partly did not fulfil the quality requirements for industrial wood.
Ifølge Tysklands oplysninger var der på tidspunktet for underskrivelsen af aftalen ingen etableret markedspris på energitræ.
In the light of this fact and the foreseen sharing of the risk of price fluctuations it cannot be excluded that a private vendor would have entered into an agreement of comparable duration.
Derfor anvendte aftaleparterne prisen på industritræ som grundlag for rammeaftalen.
Initial reference price agreed
På baggrund af en af klageren fremlagt oversigt over markedspriser på industritræ kan priser mellem 15,50 EUR/rm og 17,50 EUR/rm for 2004 og priser mellem 15,00 EUR/rm og 17,00 EUR/rm for 2005 anses for at være i overensstemmelse med markedet.
Similarly, regarding the initial reference price of EUR 15,50/cubic meter, the Commission does not have any indications that this price was not market-conform.
Også set i lyset af den kendsgerning, at det drejede sig om en langsigtet aftale, forblev den aftalte udgangsbasispris på 15,50 EUR/rm inden for rammerne af markedskonforme priser på industritræ.
As argued by Germany, at the time the agreement was signed, no established market price for energy wood existed.
Et notat fra Brandenburgs ministerium for landbrug, miljøbeskyttelse og fysisk planlægning af 1. oktober 2003 viser desuden, at repræsentanterne for delstaten Brandenburg foreslog en udgangsbasispris på 15,50 EUR/rm, hvorimod HoKaWe tilstræbte en pris på 15,00 EUR/rm.
The contracting parties, therefore, based the framework agreement on the price for industrial wood.
Parterne blev i sidste ende enige om den højeste pris, dvs. 15,50 EUR/rm.
According to an overview of market prices for industrial wood submitted by the complainant, prices between EUR 15,50/cubic meter and EUR 17,50/cubic meter for the year 2004 and between EUR 15,00/cubic meter and EUR 17,00/cubic meter for the year 2005 can be regarded as market-conform.
Udgangsbasisprisen på 15,50 EUR/rm kan derfor betragtes som markedskonform.
Also taking into account the fact that the agreement was a long-term contract, with the agreed price of EUR 15,50/cubic meter the initial reference price of the framework agreement stayed within the range of market-conform prices for industrial wood.
Da der ikke fandtes nogen markedspris, som kunne have været anvendt som sammenligningsgrundlag, og fordi de kvalitative krav til energitræ i det mindste ikke er højere end kravene til industritræ, blev det af delstaten Brandenburg fundet rimeligt at indgå en aftale, som med hensyn til prisen ville være baseret på prisen på industritræ (basisprisen).
Furthermore, an internal note from the Ministry of Agriculture, Environment and Regional Planning of the Land Brandenburg dated 1 October 2003 shows that during the negotiations the representatives of the Land Brandenburg suggested an initial reference price of EUR 15,50/cubic meter, whereas HoKaWe argued for a price of EUR 15,00/cubic meter.
Den aftalte pris var resultatet af forhandlinger mellem parterne og lå under markedsprisintervallet for industritræ i delstaten Brandenburg.
The parties finally agreed upon the higher price, namely EUR 15,50/cubic meter.
Den blev aftalt med kendskab til kvaliteten af det træ, der var til rådighed fra statsskoven i Brandenburg [9], og svarer derfor til den pris, som en privat sælger ville have anset for at være acceptabel for den trækvalitet, der skulle leveres.
It follows that the initial reference price of EUR 15,50/cubic meter may be regarded as market-conform.
Prisjustering
Given the lack of an established market price for comparison, and the fact that the quality requirements of energy wood are at least not higher than industrial wood, it was reasonable for the Land Brandenburg to conclude an agreement according to which the price would be based on the price for industrial wood (reference price).
Som det er anført i betragtning 14, skal der i forbindelse med prisjusteringen sondres mellem prisjusteringsklausulen og de på grundlag af formelen faktisk foretagne prisjusteringer.
The price agreed was the result of negotiations between the parties and was furthermore within the price range of market prices for industrial wood in the Land Brandenburg.
Kommissionen er ikke i besiddelse af oplysninger, som berettiger til at hævde, at prisjusteringsklausulen ikke skulle have været markedskonform.
It was agreed upon in knowledge of the quality of wood available to the State forests of the Land Brandenburg [9] and thus represents what a private vendor would have considered as being acceptable for the quality of wood to be delivered.
Som det er anført i betragtning 45 vedrørende udgangsbasisprisen, fandtes der ikke noget indeks over udviklingen i prisen på energitræ.
Price adjustment
Derfor var det rimeligt ikke kun at anvende prisen på industritræ som grundlag for udgangsbasisprisen, men også at aftale prisjusteringer, som forløber parallelt med prisindekset for industritræ.
Regarding the price adjustment, as pointed out in recital (14), it is necessary to distinguish between the price adjustment clause and the price adjustments actually applied on the basis of the formula.
Desuden var det fastsat i aftalens ordlyd, at risikoen for prisudsving skulle fordeles ligeligt mellem parterne.
With regard to the price adjustment clause the Commission does not have any indications that it was not market-conform.
Da prisudviklingen på tidspunktet for underskrivelsen af aftalen ikke klart kunne forudses, resulterede denne mekanisme i, at begge parter ville fordele både risiko og en (potentiel) fortjeneste, hvilket også har kunnet være en fordel for delstaten Brandenburg.
Similarly to what has been stated in recital (45) concerning the initial reference price, there was no index for price developments of energy wood.
I betragtning af denne uvished kunne en privat sælger også have godkendt en sådan klausul.
It was, therefore, not only reasonable to base the initial reference price on the price for industrial wood but also reasonable to agree upon a price adjustment in parallel to the index for industrial wood.
Denne klausul kan derfor anses for at være markedskonform.
Furthermore, the text of the agreement foresaw that the parties should share price fluctuations at 50 %.
Heraf følger, at prisjusteringsklausulen, som forudsatte en prisudvikling, der forløb parallelt med prisindekset for industritræ, og en ligelig fordeling af risikoen for prisudsving mellem parterne, var markedskonform, og at en fornuftig privat sælger havde indgået en sådan aftale.
Since the price development was, at the time of signing, not fully foreseeable, this mechanism had the effect that both parties shared both the risk and (potential) benefits, which could have also resulted in an advantage for the Land Brandenburg.
Som allerede nævnt blev de faktiske prisjusteringer imidlertid foretaget på grundlag af formelen.
In view of this uncertainty, also a private vendor could have agreed to such a clause.
Af nedenstående tabeloversigt fremgår, at de priser, der følger af anvendelsen af formelen, var væsentligt lavere end de priser, som ville have været gældende ved anvendelse af prisjusteringsklausulen:
This clause must therefore be regarded as being market-conform.
(EUR pr. rm)
It can be concluded that the price adjustment clause, foreseeing a development of the price in parallel with the index for industrial wood and an even sharing of the risk of price fluctuations between the parties, was market-conform and that a reasonable private vendor would have entered into such an agreement.
Faktisk betalt pris (på grundlag af anvendelsen af formelen)
However, as already stated, the actual price adjustments were made by applying the formula.
Pris ved anvendelse af prisjusteringsklausulen [10]
As can be seen from the overview in the following table, the prices that resulted from the application of this formula were significantly lower than the prices that would have resulted from the application of the price adjustment clause:
Gennemsnitspris for træ af enhver art i delstaten Brandenburg
(in EUR per cubic meter)
Ikke oplyst
Price actually paid (based on the application of the formula)
Tabellen viser også, at de på grundlag af formelen beregnede priser ikke kun var væsentligt lavere end de priser, som ville have været gældende ved anvendelse af prisjusteringsklausulen, men også lå væsentligt under gennemsnitspriserne i delstaten Brandenburg.
Price calculated [10] on the basis of the price adjustment clause
Desuden kunne disse konsekvenser af formelen allerede forudses inden underskrivelsen af aftalen.
Average price for all wood in the Land Brandenburg
Denne kendsgerning har særlig betydning, da det er nødvendigt med en forhåndsvurdering af aftalen med henblik på at fastslå, om en privat sælger på markedet ville have handlet på samme eller en sammenlignelig måde som delstaten Brandenburg.
n.a.
[11]
The table also clearly shows that the prices calculated on the basis of the formula were not only significantly lower than the prices that would have resulted from the application of the price adjustment clause but also significantly lower than the average prices in the Land Brandenburg.
Som det fremgår af betragtning 16 og 18, var formelen fejlagtig og afspejlede ikke de i prisjusteringsklausulen fastlagte hensigter hos parterne.
Furthermore, these effects of the formula were already foreseeable before the signing of the agreement.
Disse hensigter kunne, hvilket også bekræftes af udtalelsen fra RAUE LLP, have været anskueliggjort matematisk ved hjælp af nedenstående formel:
This is of particular importance as, in order to assess whether a private market vendor would have acted in the same or a comparable way as the Land Brandenburg, it is necessary to carry out an ex ante assessment of the agreement [11].
I stedet for indeksetn fratrak aftaleparterne imidlertid et fast beløb.
As stated above in recitals (16) and (18), the formula was flawed and did not reflect the intentions as expressed in the price adjustment clause.
Fradraget af et fast beløb kan være berettiget i nogle tilfælde, men dette bør så i det mindste resultere i den aftalte udgangsbasispris for det år, i hvilket aftalen indgås.
These intentions could have been mathematically reflected, as also confirmed by the expert opinion of RAUE LLP, in the following formula:
I det foreliggende tilfælde valgte parterne imidlertid fradraget således, at der allerede for underskrivelsesåret var tale om en pris, som lå væsentligt under den aftalte og markedskonforme udgangsbasispris på 15,50 EUR/rm.
However, the parties to the agreement deducted a fixed amount instead of Indexn.
Følgelig var det på tidspunktet for underskrivelsen af aftalen objektivt forudsigeligt, at formelen var fejlagtig og ikke førte til de i prisjusteringsklausulen aftalte priser.
While it may be justified, depending on the circumstances, to use a fixed deduction, such a deduction should at least result in the agreed initial reference price for the year in which the agreement is concluded.
I en sådan situation ville en privat sælger have anvendt en anden formel eller i det mindste arbejdet for en ændring af formelen, især da parterne i aftalens ordlyd havde fastlagt, at prisjusteringerne skulle ske i overensstemmelse med industritræprisindekset, og at risikoen for prisudsving skulle bæres ligeligt af staten og HoKaWe (som det kommer til udtryk i prisjusteringsklausulen).
Yet, in the present case the parties chose a deduction that, already for the year of signing, led to a price significantly below the agreed initial and market-conform reference price of EUR 15,50/cubic meter.
Det skal bemærkes, at prisudviklingen inden for rammerne af aftalen ikke følger automatisk af en på forhånd ved hjælp af formelen fastlagt matematisk beregning.
Hence, the fact that the formula was flawed and did not lead to the prices agreed in the price adjustment clause was objectively foreseeable at the time of signing.
Som anført i betragtning 19 fremgår det snarere af de oplysninger, som Tyskland har fremlagt i løbet af den formelle undersøgelse, at formelen blev tilpasset flere gange i løbet af aftalens løbetid [12].
In this situation, a private vendor would have used a different formula or at least requested a change of the formula, especially since the parties had agreed in the text of the agreement that the price adjustment would be established in accordance with the index for industrial wood and with the risk of price fluctuations to be shared equally between the State and HoKaWe (as expressed in the price adjustment clause).