natgillin/translations-raw huggingface dataset:
NEC var derfor tydeligvis en kriseramt virksomhed ifølge Kommissionen.
The Commission considers that a market operator would have made a more elaborate assessment of the expected return on investment of the acquisition of the purchase option.
I deres svar på åbningsafgørelsen anerkendte Nederlandene, at NEC var en kriseramt virksomhed og havde været det på tidspunktet for transaktionen.
Lastly, the Commission remains of the opinion that, on the basis of the information available at the time, the municipality did not sufficiently take into account the financial difficulties NEC was facing at the time and their influence on its capacity to buy the right of superficies to De Eendracht.
Den fremlagde yderligere beviser herfor (se betragtning 40), som navnlig viste, at NEC's resultat havde været negativt og faldende over tid.
Even if third parties had demonstrated an interest in partnering with NEC, the overall financial picture could not be ignored and could be expected to influence the negotiation position of NEC to the benefit of the municipality.
Foreneligheden af statsstøtten til NEC vil derfor blive vurderet efter rammebestemmelserne.
For all those reasons, the Commission considers that the municipality did not act like a market economy operator but rather granted aid to NEC by reimbursing NEC for waiving its purchase option for the sum of EUR 2,2 million.
Genoprettelse af den langsigtede rentabilitet
The exact aid amount cannot be determined on the basis of the information provided by the Netherlands.
I afsnit 3.2 kræves det i rammebestemmelserne, at der, for at der kan ydes støtte, skal iværksættes en omstruktureringsplan (se punkt 34-37 i rammebestemmelserne), der inden for en rimelig tidshorisont skal gøre virksomheden rentabel på længere sigt.
However, as long as the maximum amount of EUR 2,2 million can be considered necessary to fulfil the restructuring plan, the exact aid amount is irrelevant for the compatibility assessment.
Kommissionen bemærker, at sådanne betingelser blev opstillet i forbindelse med den plan, NEC udarbejdede til KNVB i august 2010.
Assessment under Article 107(3)(c) of the Treaty
I denne forbindelse minder Kommissionen om, at alle nederlandske professionelle fodboldklubber modtager en licens fra KNVB, i henhold til hvilken de skal opfylde visse betingelser.
The Commission must assess whether the aid measure in favour of NEC can be considered to be compatible with the internal market.
En af forpligtelserne i det aktuelle system vedrører klubbens finansielle sundhed.
As regards the derogations provided for in Article 107(3) of the Treaty, the Commission notes that none of the Dutch regions falls under the derogation provided for in Article 107(3)(a) of the Treaty.
Der kan stilles krav om, at klubber i den første kategori skal fremlægge en plan for forbedringer for at rykke op i kategori 2 eller 3 inden for en periode på tre år.
Applicable guidelines
Hvis klubben ikke overholder planen, kan KNVB pålægge sanktioner, herunder give en officiel advarsel, fratage klubben point og — som den ultimative sanktion — trække licensen tilbage.
As regards the derogation in Article 107(3)(c) of the Treaty in favour of aid to facilitate the development of certain economic activities, where such aid does not adversely affect trading conditions to an extent contrary to the common interest, the Netherlands has argued that this derogation could be applied if the Commission, contrary to the opinion of the Netherlands, should find that the measure in question constitutes State aid.
Det bør også i denne forbindelse bemærkes, at en professionel fodboldklub i Nederlandene, som erklæres konkurs, mister sin licens.
In its assessment of the notion of ‘development of economic activities’ in the sports sector, the Commission takes due account of Article 165(1) and the last indent of Article 165(2) of the Treaty, which provide that the Union shall contribute to the promotion of European sporting issues, while taking account of the specific nature of sport, its structures based on voluntary activity and its social and educational function.
Hvis der efterfølgende grundlægges en ny klub, har den ikke direkte adgang til den professionelle fodboldliga, men skal starte i den næstbedste amatørliga.
For its assessment of aid measures under Article 107(3)(c) of the Treaty, the Commission has issued a number of Regulations, Frameworks, Guidelines and Communications concerning aid forms and horizontal or sector purposes for which aid is awarded.
NEC blev indplaceret i kategori 1 på grundlag af de finansielle oplysninger fra sæsonen 2009/10.
The Commission believes that it is appropriate to assess whether the criteria laid down in the Guidelines [11] might apply.
Omstruktureringsplanen beskrev de tiltag, der skulle gennemføres for at få kategori 2-status (inden 2012/13).
In this regard the Commission notes that the Guidelines do not exclude professional football.
I omstruktureringsplanen blev det problematiske forhold mellem omsætning og omkostninger angivet som den vigtigste årsag til NEC's økonomiske problemer.
This economic activity is, hence, covered by the Guidelines.
Det drejede sig især om høje personaleomkostninger, mens lavere medieindtægter også bidrog til det negative resultat.
In July 2014, the Commission published new Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty [12].
Omstruktureringsplanen fokuserede på omkostningsreduktion, og det var især spillerudgifter der skulle spares på.
They are, however, not applicable to this non-notified aid granted in 2010.
Planen omtalte foranstaltninger som personalenedskæringer (herunder en reduktion i antallet af registrerede spillere), lønstop og lønnedgang for nye spillere samt lavere bonusser.
According to point 137 of the new guidelines, this would only be the case for any rescue or restructuring aid granted without prior authorisation if some or all of the aid is granted after the publication of those guidelines in the Official Journal of the European Union.
Inden for tre år skulle forholdet mellem personaleomkostninger og omsætning bringes ned under […] % (i forhold til […] % i marts 2010).
According to point 138 of the 2014 guidelines, in all other cases the Commission will conduct the examination on the basis of the guidelines which applied at the time the aid was granted, and therefore, in the present case, those applicable before 2014.
Planen indeholdt også nedskæringer på flere andre udgifter, f.eks. til træning af ungdomsspillere (fodboldakademi).
NEC as company in difficulty
Investeringer i immaterielle eller materielle anlægsaktiver på mere end […] EUR godkendes af KNVB-licenskommissionen, hvilket i praksis betød, at NEC ikke kunne gennemføre nogen transferer.
According to point 10(c) of the Guidelines, whatever the type of company concerned, it is considered to be in difficulty if it fulfils the criteria under its domestic law for being the subject of collective insolvency proceedings.
Kommissionen mener, at omstruktureringsplanen tager hånd om årsagerne til NEC's finansielle vanskeligheder, navnlig omkostningerne til personale og spillere i form af løn og transferbetalinger.
Point 11 of the Guidelines indicates that, in the absence of these circumstances, a firm may still be considered to be in difficulties where the usual signs are present, such as increasing losses, mounting debt, declining cash flow and so on.
En professionel fodboldklub kan ikke ventes at foretage en diversifikation i retning af andre markeder, jf. rammebestemmelserne.
A firm in difficulty is eligible only where, demonstrably, it cannot recover through its own resources or with the funds it obtains from its owners/shareholders or from market sources.
Den kan dog godt forventes at foretage besparelser på sine kerneaktiviteter, og dette har NEC gjort.
The Netherlands had initially argued that NEC was not a firm in difficulty in 2008/2009.
Omstruktureringsplanen er ikke afhængig af eksterne faktorer, som NEC kan forfølge, men ikke fuldstændig kontrollere, som f.eks. at finde flere sponsorer eller en stigning i antallet af tilskuere.
However, the facts outlined in recital 16 rather indicate that NEC was facing financial difficulties, serious enough to endanger its future as a professional football club.
I budgettet for sæsonen 2010/11 forudsagde NEC, at den ville forbedre sit resultat […] ved at nedbringe sine omkostninger […].
NEC therefore clearly was a company in difficulty according to the Commission.
Det endelige resultat var endnu bedre end budgetteret: Indtægterne faldt (lavere kampindtægter som følge af dårlige turneringsresultater, lavere medieindtægter, omfordeling af bytteindtægter), og omkostningerne faldt […] også (fald i personaleomkostninger, besparelser på fodboldakademiet, reduktion af reklameomkostninger).
In their reaction to the opening decision, the Netherlands acknowledged that NEC was a company in difficulty and had been at the time of the transaction.
I december 2011 tildelte KNVB NEC kategori 2-status.
It submitted further evidence in this regard (see recital 40), which notably showed that NEC 's company results had been negative and diminishing over time.
Kommissionen konkluderer, at omstruktureringsplanen fra august 2010 løste årsagerne til NEC's økonomiske vanskeligheder, således at klubben på lang sigt kunne blive levedygtig igen.
Therefore, the compatibility of the State aid to NEC must be assessed under the Guidelines.
Forhindring af urimelige konkurrencefordrejninger på grund af støtten
Restoration of long term viability
I punkt 38-42 i rammebestemmelserne stilles der krav om, at modtageren skal give modydelser for at minimere støttens konkurrencefordrejende virkning og afbøde dens skadelige virkninger for samhandelsvilkårene.
In section 3.2, the Guidelines require that the granting of the aid must be conditional on the implementation of a restructuring plan (see points 34-37 of the Guidelines), which must restore the long-term viability of the firm within a reasonable time-scale.
I åbningsafgørelsen bemærkede Kommissionen den særegne karakter af professionel fodbold i denne henseende og foreslog en række foranstaltninger, som for professionel fodbold kunne fortolkes som modydelser inden for rammebestemmelsernes betydning, som f.eks. begrænsning af registrerede spillere inden for det nationale fodboldforbunds grænser, accept af et lavere loft over lønningerne end de almindelige standarder i sektoren, et forbud mod at betale transferomkostninger for nye spillere i en vis periode eller en stigning i aktiviteter til gavn for samfundet.
The Commission notes that such conditions were set within the context of the plan drawn up by NEC for the KNVB in August 2010.
Som forklaret i betragtning 77 har NEC reduceret antallet at medarbejdere og registrerede spillere samt lønningerne til dem.
In this regard the Commission recalls that each Dutch professional football club receives a licence from the KNVB, under which it has to comply with various obligations.
Lønomkostningerne skulle ned til under 60 % af omsætningen.
One of the obligations under the current system applicable relates to the financial health of the club.
Der måtte ikke foretages nogen transferbetalinger for nye spillere i omstruktureringsperioden.
Three times per season, a club is subject to a financial rating on the basis of financial reports depicting, inter alia, its current financial situation, as well as the budget for the next season.
Kommissionen konkluderer, at de krævede modydelser i rammebestemmelserne blev givet, og dette betød, at NEC's konkurrencemæssige position i professionel fodbold blev svækket.
On the basis of these reports, clubs are scaled in three categories (1: insufficient, 2: sufficient, 3: good).
Begrænsning af støtten til et minimum
Clubs in category 1 may be obliged to present a plan for improvement in order to reach category 2 or 3 within a period of three years.
Ifølge punkt 43-45 i rammebestemmelserne skal støttebeløbet og støtteintensiteten begrænses til det absolutte minimum.
If the club fails to comply with the plan, sanctions may be imposed by the KNVB, including an official warning, a reduction of competition points and — as the ultimate sanction — withdrawal of the licence.
Støttemodtagere forventes at yde et betydeligt bidrag til omstruktureringsplanen med egne midler.
It should also be noted in this context that a professional football club in the Netherlands, which is declared bankrupt, loses its licence.
Kommissionen bemærker, at omstruktureringsplanen i høj grad er finansieret af eksterne private virksomheder ud over de interne besparelser.
If a successor club is founded, it would not be admitted to the professional football leagues directly, but it would have to start in the second-highest amateur league.
Transaktionen med […] (betragtning 37) gav NEC ca. 4 mio. EUR i ekstern finansiering.
NEC was scaled in category 1 on the basis of the financial data of the 2009/2010 season.
Endvidere blev afdragsvilkårene for et lån fra […] ændret i 2010.
Its restructuring plan set out measures to obtain the category 2 status after three seasons (by 2012/2013).
I stedet for forpligtelsen til førtidig indfrielse […] blev afdragene fra da af baseret på transferindtægter, hvilket havde en positiv effekt på NEC's likviditet (se betragtning 43).
The restructuring plan identified the problematic relation between turnover and costs as the main cause of NEC's financial problems.
Eksterne og egne bidrag svarer med andre ord til mere end 4,25 mio. EUR, og dermed udgør støtten, som beløber sig til højst 2,2 mio. EUR, ikke mere end ca. 35 % af den samlede omstrukturering.
High personnel costs were in particular to blame, whereas reductions in media income also contributed to the negative results.
Dette opfylder kravet i punkt 44 i rammebestemmelserne om, at mindst 40 % af omkostningerne til omstruktureringen for en mellemstor virksomhed som NEC skal betales af støttemodtagerens egne midler, herunder ekstern finansiering, der viser en tro på støttemodtagerens levedygtighed.
The focus of the restructuring plan lay on cost reductions and savings were mainly sought in the area of players' costs.
Tilsyn og årlige rapporter
Measures included a reduction of personnel (including a reduction of the number of registered players), a salary freeze and cuts in the salaries for new players as well as a reduction in bonuses.
I henhold til punkt 49 i rammebestemmelserne skal medlemsstaten indsende oplysninger om en tilfredsstillende gennemførelse af omstruktureringsplanen på grundlag af regelmæssige og detaljerede rapporter.
Within three years, the ratio of personnel costs compared to turnover was to be brought under […] % (compared to […] % in March 2010).
Punkt 51 indeholder mindre strenge betingelser for små og mellemstore virksomheder, for hvilke det normalt er tilstrækkeligt at fremsende resultatopgørelse og balance.
Cuts in several other expenses were foreseen, such as the costs of the youth training (football academy).
Nederlandene har forpligtet sig til at fremsende disse rapporter.
Any investments in immaterial or material fixed assets of more than EUR […] had to be agreed by the KNVB licence commission, which actually meant that NEC could not do any transfers.
Princippet om engangsstøtte
The Commission finds that the restructuring plan tackles the causes of the financial difficulties of NEC, especially the cost of personnel and players in the form of wages and transfer payments.
I punkt 72-77 i rammebestemmelserne henvises der til princippet om engangsstøtte, ifølge hvilket der kun må ydes omstruktureringsstøtte én gang i løbet af en periode på 10 år.
A professional football club cannot be expected to diversify into other markets in the sense of the Guidelines; it can, however be expected to make savings on its core activity and this NEC has done.
Nederlandene har forpligtet sig til at overholde princippet om engangsstøtte i rammebestemmelserne.
The restructuring plan does not rely on external factors which NEC can pursue but not entirely control, such as finding additional sponsors or an increase in the number of spectators.
De har bekræftet, at de ikke ydede rednings- eller omstruktureringsstøtte til NEC i en periode på 10 år forud for transaktionen.
In the budget for the season 2010/2011, NEC foresaw to improve its company results […] by reducing its costs […].
Overensstemmelse med markedsvilkårene vil også være udgangspunktet for eventuelle nuværende eller fremtidige forhandlinger med NEC.
The end results were even better than foreseen: whereas the income declined (lower match revenue due to a bad cup season; lower media revenue; reallocation of barter revenues), the costs diminished […] as well (decline in personnel costs, savings in the football academy, reduction of commercial costs).
KONKLUSION
In December 2011, the KNVB awarded NEC the category 2 status.
Kommissionen konstaterer, at Nederlandene ulovligt har gennemført støtten til NEC i strid med traktatens artikel 108, stk. 3.
The Commission concludes that the restructuring plan of August 2010 sufficiently addressed the causes of NEC's financial difficulties in view of making the club viable again in the long term.
Denne støtte kan dog anses for at være forenelig med det indre marked som omstruktureringsstøtte i henhold til rammebestemmelserne, eftersom alle betingelserne for denne støtte i rammebestemmelserne er opfyldt —
Avoidance of undue distortions of competition
VEDTAGET DENNE AFGØRELSE:
Points 38-42 of the Guidelines require that compensatory measures be taken by the beneficiary in order to minimise the distortive effect of the aid and its adverse effects on trading conditions.
Artikel 1
In the decision opening the procedure the Commission noted the peculiar nature of professional football in this regard, and suggested a number of measures that could in professional football be interpreted as compensatory measures within the meaning of the Guidelines, such as the limitation of its registered players within the limits allowed by the national association, the acceptance of a cap on wages below the usual standards in the sector, a ban on paying transfer costs for new players for a certain period, or an increase in activities to the benefit of society.
Den statsstøtte, som Nederlandene har gennemført til fordel for fodboldklubben NEC i Nijmegen, er forenelig med det indre marked, jf. artikel 107, stk. 3, litra c), i traktaten om Den Europæiske Unions funktionsmåde.
As explained in recital 77, NEC has indeed reduced the number of employees and the number of registered players, as well as the wages paid to them.
Artikel 2
The cost of wages was to be brought under 60 % of the turnover level.
Denne afgørelse er rettet til Kongeriget Nederlandene.
No transfer payments for new players could be made during the restructuring period.
Udfærdiget i Bruxelles, den 4. juli 2016.
The Commission concludes that the compensatory measures required by the Guidelines were taken, which had the effect of weakening NEC's competitive position in professional football.
På Kommissionens vegne
Aid limited to a minimum
Medlem af Kommissionen
Points 43-45 of the Guidelines state that the amount and intensity of the aid must be limited to the strict minimum.
Kommissionens afgørelse i sag SA.33584 (2013/C) (ex 2011/NN) — Nederlandene — Støtte til visse professionelle nederlandske fodboldklubber i 2008-11 — Opfordring til at fremsætte bemærkninger efter artikel 108, stk. 2, i traktaten om Den Europæiske Unions funktionsmåde (EUT C 116 af 23.4.2013, s. 19).
Aid beneficiaries are expected to make a significant contribution to the restructuring plan from their own resources.
Jf. fodnote 1.
The Commission notes that the restructuring plan is to a considerable extent based on financing by external private entities in addition to the internal savings made.
Ifølge artikel 5:101 i den nederlandske civillov er denne brugsret, eller »superficiærfæste« (latin: ius superficiarium), en ejendomsret, som giver ejeren — »superficiaren« — ret til at have eller erhverve bygninger, anlæg eller planter (vegetation) i, på eller over fast ejendom ejet af andre.
The […] transaction (recital 37) provided NEC with circa EUR 4 million in external financing.
EFT C 209 af 10.7.1997, s. 3.
In addition, the conditions of repayment on a loan by […] were changed in 2010.
Meddelelse fra Kommissionen — Fællesskabets rammebestemmelser for statsstøtte til redning og omstrukturering af kriseramte virksomheder (EUT C 244 af 1.10.2004, s. 2).
Instead of a yearly repayment obligation […], repayments were from then on based on transfer income, which had a positive effect on NEC's liquidity (See recital 43).
Anvendelsen af disse rammebestemmelser blev forlænget ved meddelelse fra Kommissionen om forlængelse af Fællesskabets rammebestemmelser af 1. oktober 2004 for statsstøtte til redning og omstrukturering af kriseramte virksomheder (EUT C 296 af 2.10.2012, s. 3).
External and own contributions in other words equal more than EUR 4,25 million and thus the aid, which amounts to maximum EUR 2,2 million, in any case does not amount to more than circa 35 % of the overall restructuring effort.
Fortrolige oplysninger.
This meets the requirement in point 44 of the Guidelines that for a medium-sized company like NEC at least 40 % of the cost of the restructuring should be met by the own contribution of the beneficiary, including external financing demonstrating a belief in the viability of the beneficiary.
»Onderzoek naar financiële situatie en financieel toekomstperspectief N.E.C.Nijmegen«, rapport af 29. oktober 2010 udarbejdet af BDO, Nijmegen.
Monitoring and annual report
Kommissionens afgørelse vedrørende Tyskland af 20. marts 2013 om Multifunktionsarena der Stadt Erfurt (sag SA.35135 (2012/N)), betragtning 12, og Multifunktionsarena der Stadt Jena (sag SA.35440 (2012/N)), resuméer i EUT C 140 af 18.5.2013, s. 1, og af 2. oktober 2013 om Fußballstadion Chemnitz (sag SA.36105 (2013/N)), resumé i EUT C 50 af 21.2.2014, s. 1, betragtning 12-14, Kommissionens afgørelser vedrørende Spanien af 18. december 2013 om mulig statsstøtte til fire professionelle spanske fodboldklubber (sag SA.29769 (2013/C)), betragtning 28, Real Madrid CF (sag SA.33754 (2013/C)), betragtning 20, og påstået støtte til tre fodboldklubber i Valencia (sag SA.36387 (2013/C)), betragtning 16, offentliggjort i EUT C 69 af 7.3.2014, s. 99.
Point 49 of the Guidelines requires that the Member State communicates on the proper implementation of the restructuring plan through regular detailed reports.
Jf. fodnote 5.
Point 51 sets out less stringent conditions for small and medium-sized enterprises, where the transmission of yearly copies of the balance sheet and profit-and-loss accounts is normally considered sufficient.
Meddelelse fra Kommissionen — Rammebestemmelser for statsstøtte til redning og omstrukturering af kriseramte ikke-finansielle virksomheder (EUT C 249 af 31.7.2014, s. 1).
The Netherlands has committed to submit these reports.
I 2010 modtog kommunen juridiske udtalelser fra to advokatfirmaer om dette spørgsmål: en i januar 2010 og en i september 2010.
One time, last time
Den første udtalelse bemærkede en bestemmelse i lejekontrakten, ifølge hvilken kontrakten løb, indtil De Eendracht blev købt af lejeren (NEC), og bemærkede, at det havde været kommunens og NEC's hensigt, at anlægget skulle købes af NEC, hvis EFRU ikke havde nogen indsigelser.
Points 72-77 of the Guidelines refer to the ‘one time, last time’ principle, according to which restructuring aid should be granted only once in a period of 10 years.
I modsætning til, hvad der stod i åbningsafgørelsen, var Goffert stadion også multifunktionelt før 2003.
The Netherlands committed to respect the ‘one time last time’ requirement in the Guidelines.
Kommunen mener, at det, at De Eendracht (og Goffert stadion) blev brugt til ikke-sportslige formål, er vigtigt for konteksten.
They have confirmed that they did not award any rescue or restructuring aid to NEC during a period of 10 years preceding the transaction.
Nederlandene fremhæver, at forberedelserne til TIP fortsatte indtil lang tid efter den transaktion, der fandt sted i september 2010.
Market conformity will also be the basis for any current or future negotiations with NEC.
Det var først i marts 2012, at kommunalbestyrelsen besluttede at indstille TIP-forberedelserne.
CONCLUSION