natgillin/translations-raw huggingface dataset:
De bulgarske myndigheder påpeger, at kun tre af virksomhederne i byttetransaktionerne med staten var registreret som byggeselskaber og måske beskæftiget på en eller anden måde med byggeri ifølge loven.
Additionally, Article 20(5) of the Regulation on basic prices was amended by increasing the swap price of government land by 50 % of the value of the ‘market regulator’ coefficient.
Derfor hævdede de bulgarske myndigheder, at de fleste af de virksomheder, som potentielt kunne få en fordel af de anfægtede byttetransaktioner, hverken drev virksomhed i bygge- eller turistbranchen.
Moreover, an increment to be added to land value according to the different categories of settlements was introduced.
Efter deres mening kan konkurrencen på de pågældende markeder ud over skovbrugssektoren ikke siges at være blevet fordrejet af disse byttetransaktioner.
According to the Bulgarian authorities, those amendments to the Regulation on basic prices demonstrate that despite there being no well-developed domestic market for forest land and in light of the impending accession of Bulgaria to the Union, the authorities attempted to update the valuation mechanism set out in the regulation by ensuring it was based on credible market evidence.
BULGARIENS KOMMENTARER TIL KLAGERENS BEMÆRKNINGER
Consequently, at the date of Bulgaria’s accession to the Union the calculated administrative prices calculated on the basis of the Regulation on basic prices would not have been lower than the market prices for those plots.
De bulgarske myndigheder er enige med klageren i, at der ikke forekommer statsstøtte i byttetransaktionerne med skovarealer mellem staten og kommunerne.
In relation to the Commission’s doubt on swap transactions potential to distort competition and affect trade between Member States, the Bulgarian authorities point out, first, that of the private parties that took part in the contested swap transactions, 81 of these constitute undertakings within the meaning of Article 107(1) of the Treaty.
Derimod hævder de af de grunde, der er forklaret i forrige afsnit, at klagerens påstand om, at de fleste støttemodtagere driver virksomhed inden for byggeri eller turisme, ikke er korrekt.
The remaining 51 private parties were natural persons not engaged in trading goods or services.
De bulgarske myndigheder er også uenige i måden, hvorpå klageren har fastslået skovarealernes markedspriser, nemlig ved at sammenligne priserne på skovlodder i forskellige år (f.eks. nogle få år før byttetransaktionen), og bestrider klagerens påstand om, at ejerne af de byttede skovlodder i visse tilfælde stillede denne jord som sikkerhed for at opnå lån, da dette ville være i strid med bestemmelserne i bulgarsk lov og loven om statsejendom, som klageren nævner.
Bulgaria underlines in this context that neither the State Forest Agency nor its successor the Executive Forests Agency has received any applications for timber felling or export from the natural persons who conducted swaps in the period under review.
Klagerens oplysninger måtte ifølge myndighederne indeholde væsentlige fejl og ikke være i overensstemmelse med de tilgængelige ejendomsregistre og dokumentationen for byttetransaktionerne.
Second, the Bulgarian authorities claim that the swap transactions cannot affect intra-Union trade since the aided firms are engaged in activities that do not involve the import or export of products or services.
Det måtte også være ukorrekte oplysninger, klageren havde fremsendt om statsejet skov, der blev erhvervet gennem byttetransaktioner og efterfølgende blev stillet som sikkerhed for lån.
The Bulgarian authorities supplemented the information already provided on volumes of timber produced and exported to the Union during the period under review and provided a document showing that none of the private parties that acquired government forest land under the contested swap transactions produced, sold in the national market or exported timber from the Republic of Bulgaria.
Under alle omstændigheder forklarer de bulgarske myndigheder, at bulgarske banker kræver andre likvide aktiver som sikkerhed ud over fast ejendom for at sikre, at gælden bliver indfriet.
Third, the Bulgarian authorities argue that the tourism sector (e.g. as operating a tour operator, travel agency, hotel proprietor and provider of ancillary tourist services) is governed by the rules set out in the Bulgarian Tourism Act.
Ifølge myndighederne er det derfor ukorrekt at dividere beløbet for det ydede lån med arealet i kvadratmeter af den jord, der er stillet som sikkerhed for realkreditlånet, for at fastsætte prisen pr. kvadratmeter.
That Act requires an administrative registration of operators in a public registry kept by the Ministry of Economy, Energy and Tourism.
Myndighederne har også fremsendt en udtalelse fra First Investment Bank om mekanismerne for ydelse af lån og metoderne til vurdering af skove og skovejendomme, som lånerne foreslår at stille som sikkerhed.
Persons engaged in hotel management are also subject to a requirement for registration into a dedicated registry pursuant to Article 58 of the Tourism Act.
Desuden er de bulgarske myndigheder uenige i klagerens påstand om, at de kommunale myndigheder ikke havde andet valg end at vedtage detaljerede lokalplaner for den jord, hvis fastlagte anvendelse var blevet ændret.
For this reason, only those companies entered into the respective public registers kept by the Ministry of Economy Energy and Tourism may be regarded as undertakings operating in the tourism sector.
Ifølge myndighederne er enhver ændring af den fastlagte anvendelse af jorden baseret på detaljerede lokalplaner, der er indført ved lov og har været gennem offentlige drøftelser, og som har erstattet eksisterende generelle lokalplaner for befolkede områder.
A check of the relevant registries showed that only one of the companies that acquired government-owned forest land as a result of the contested swap transactions — Kapsi Tours OOD — is registered as a tour operator within the meaning of the Tourism Act.
Disse administrative procedurer hører ikke under landbrugs- og fødevareministeren, som først udsteder individuelle bekendtgørelser om ændring af zoneinddelingen af jorden til de parter, som anmoder om en sådan ændring, efter at den pågældende detaljerede lokalplan er trådt i kraft.
Fourth, the Bulgarian authorities explained that conducting business as a real estate development company in Bulgaria is also subject to a requirement for registration in the Central Occupational Register of Builders kept by the Bulgarian Construction Chamber in accordance with a dedicated law, notably the Construction Chamber Act [70].
Myndighederne tilbageviser videre, at mange parter i byttetransaktionerne havde til hensigt at få ændret den fastlagte anvendelse af den skovlod, de modtog.
The Bulgarian authorities point out that only three of the undertakings that conducted swaps with the government were registered as construction companies and may have been in some way engaged in building work under the law.
I henhold til den bulgarske skovlov kan en sådan påtænkt ændring kun gennemføres ved at indsende en ansøgning efter proceduren i artikel 14 c) i skovloven (ophævet).
Consequently, the Bulgarian authorities argued that most of the undertakings that potentially benefitted from the contested swap transactions were not operating in the construction and tourism sectors.
Enhver hensigt, der måtte komme til udtryk via massemedierne eller på en anden måde end gennem den lovbestemte procedure, ville være irrelevant og vilkårlig.
Consequently, in their view, competition on the relevant markets, other than the forest sector, cannot be said to have been distorted by those transactions.
Myndighederne er også uenige med klageren i dennes udtalelse om, at den administrative fastsættelse af priserne på skovarealer ikke ville afspejle den dynamiske økonomiske udvikling.
BULGARIA’S COMMENTS ON THE OBSERVATIONS OF THE COMPLAINANT
Myndighederne mener, at metoden til fastsættelse af priser ved brug af regulativet om basispriser er tilstrækkelig.
The Bulgarian authorities concur with the complainant that no State aid is present in swaps of forest land between the State and municipalities.
Det er heller ikke sandt, at regulativet ikke er blevet ajourført, idet der blev indført nye koefficienter i 2007, således at der ikke blev tildelt erhvervsdrivende nogen økonomisk fordel af de allerede gennemførte byttetransaktioner.
By contrast, they argue that the complainant’s allegation that most beneficiaries are active in construction or tourism sector is incorrect, for the same reasons explained in the previous section.
Myndighederne imødegår klagerens argument om, at valuarerne var partiske.
The Bulgarian authorities also disagree with the way in which the complainant determined the forest land’s market prices by comparing the prices of forest land in different years (e.g. a few years before the forests were swapped) and contest the complainant’s claim that in certain cases the owners of the swapped forest land provided that land as collateral to obtain loans as this would not comply with the provisions of Bulgarian law and the State Property Act cited by the complainant.
Ifølge myndighederne fungerer disse valuarer som sagkyndige ved domstolene, og deres integritet kan ikke betvivles.
The data provided by the complainant would contain significant errors and not correlate with available property registers and documentation of the swaps.
I tilfælde af at en værdiansættelse var gunstig for den private part og ikke i overensstemmelse med bestemmelserne i regulativet om basispriser, ville en sådan værdiansættelse endvidere ikke blive accepteret af myndighederne i forbindelse med byttetransaktionen.
The data provided by the complainant would also be incorrect with regard to the State-owned forest land that was acquired through swaps and subsequently provided as collateral for loans.
Vedrørende klagerens påstand om, at de officielle statistiske oplysninger om værdier/priser på transaktionerne, som myndighederne har fremsendt, ikke er korrekte, anfører myndighederne, at skatteunddragelse ved at skjule den faktiske pris for en transaktion er en strafbar handling ifølge den bulgarske straffelov.
In any event, the Bulgarian authorities explain that banks in Bulgaria require other liquid assets as collateral, in addition to real estate, to ensure that the debt will be repaid.
Endelig afviser de bulgarske myndigheder klagerens udtalelse om, at dommen over den tidligere chef for EFA skulle bevise forekomsten af statsstøtte i forbindelse med byttetransaktionerne.
According to those authorities it would, therefore, be incorrect to divide the amount of the loan granted by the surface in m2 of the land serving as collateral for the mortgage to determine the price per square metre.
Ifølge myndighederne er sagen mod embedsmænd, som deltog i byttetransaktionerne med statsejede skovarealer, irrelevant for bedømmelsen af, om der forekommer støtte i de anfægtede byttetransaktioner.
The authorities also provide an opinion of the First Investment Bank on the mechanisms for granting loans and the methods of evaluating forests and forest estates proposed by the borrowers as collaterals.
BULGARIENS KOMMENTARER TIL ANDRE TREDJEPARTERS BEMÆRKNINGER
The Bulgarian authorities also disagree with the complainant’s allegation that the municipal authorities had no choice but to adopt detailed spatial development plans for the land whose designated use had been changed.
Bulgariens kommentarer af 29. september 2011
According to those authorities any change in the designated use of the land is based on legally enforced, detailed spatial development plans that have been publicly discussed, and have amended existing general spatial development plans for populated areas.
Ved brev af 29. september 2011 reagerede de bulgarske myndigheder på All Seas bemærkninger til indledningsafgørelsen.
These administrative procedures are not in the discretion of the Minister of Agriculture and Food, who issues individual administrative notices for changing the zoning of land to the parties requesting such a change only after the relevant detailed spatial development plan enters into force.
All Seas har sammenlagt byttet 157,4 ha privatejet skovareal i kommunerne Teteven og Gaborovo med statsejede skovlodder på i alt 57,9 ha i Balchik kommune [71].
The authorities further refute that many parties involved in swaps intended to change the designated use of the forest plot obtained.
I denne forbindelse betalte All Seas også den bulgarske stat 138781 BGN i generalomkostninger.
Pursuant to the Bulgarian Forest Act such realised changed may only be carried out by filing an application under the procedure referred to in Article 14(c) of the Forest Act (repealed).
De statsejede skovlodder blev værdiansat til en administrativ pris af 11,99 BGN/kvm.
Any other intention expressed in a mass media publication or in a way other than the procedure provided by law would be irrelevant and arbitrary.
Ifølge de oplysninger, som de bulgarske myndigheder er i besiddelse af, var den gennemsnitlige markedspris (pris aftalt mellem private parter, der køber og sælger skovlodder på markedsvilkår i samme eller en tilstødende egn i samme kommune) i den omhandlede periode 4,16 BGN/kvm.
The authorities also disagree with the complainant’s statement that the administrative way of determining the prices of forest land would not reflect the dynamic development of the economy.
Derfor blev byttetransaktionen mellem All Seas og Republikken Bulgarien gennemført mod betaling og udløste ikke en økonomisk fordel efter traktatens artikel 107.
The authorities believe that the way to determine prices by using the Regulation on basic prices is adequate.
De bulgarske myndigheder bemærker yderligere, at All Seas ansøgte om en ændring af den fastlagte anvendelse af skovlodden i overensstemmelse med artikel 14 i skovloven, og at det bulgarske ministerråd imødekom ansøgningen i overensstemmelse med artikel 14 d), stk. 2, i skovloven [72].
It is also not true that the Regulation has not been updated, as new coefficients were introduced in 2007, so that no economic advantage was granted to economic operators through swaps already carried out.
Ifølge de bulgarske myndigheders oplysninger er denne afgørelse ikke trådt i kraft.
The authorities counter the argument of the complainant that the evaluators would be partial.
De bulgarske myndigheder er enige med All Seas om, at staten ikke havde direkte indflydelse på ændringerne af den fastlagte anvendelse af den pågældende jord (som der ikke fandtes arealanvendelseskort over), hvorfor ombytningen af ejerskabet ikke kan være udtryk for nogen fælles hensigt hos parterne i byttetransaktionen om at foretage en ændring af den fastlagte anvendelse.
According to those authorities those evaluators are court experts, whose integrity cannot be called into question.
Ifølge de bulgarske myndigheder skal den afgørende faktor i værdiansættelsen af byttetransaktionerne være, hvorvidt den regnskabsmæssige værdi af de aktiver, der byttes, er ens.
Furthermore, in case they would value the forest land favourably for the private party and not in line with the provision of the Regulation on basic prices, such a valuation would not be accepted by the authorities for the purpose of the swap.
Dette er nøjagtig det grundlag, som den bulgarske regering har baseret disse transaktioner på.
In relation to the complainant’s allegation that the official statistical, data on values/prices of transactions provided by the authorities is not correct, the authorities state that tax evasion by hiding the actual price of a transaction constitutes a crime under the Bulgarian Penal Code.
En anden grund til, at der ikke indgår statsstøtte i ændringen af den fastlagte anvendelse af jorden efter byttetransaktionen, er, at de administrative afgifter er ens for alle ansøgere.
Finally, the Bulgarian authorities refute the complainant’s statement that the indictment of the former head of the EFA would be proof of existence of a State aid relating to the swaps.
De bulgarske myndigheder bemærker yderligere, at All Seas hverken har hugget tømmer på de lodder, virksomheden fik i bytte, eller handlet inden for EU med tømmer fra disse lodder.
According to those authorities the proceedings against officials who participated in the procedures for swaps of State-owned forest land are irrelevant to assess the presence of aid in the contested transactions.
Endvidere tilbyder All Seas ikke turistydelser som specificeret i turistloven, og den er heller ikke et byggeselskab efter byggekammerloven.
BULGARIA’S COMMENTS ON THE OBSERVATIONS SUBMITTED BY OTHER THIRD PARTIES
Bulgariens kommentarer af 4. november 2011
Bulgaria’s comments of 29 September 2011
Ved brev af 4. november 2011 reagerede de bulgarske myndigheder på følgende tredjeparters bemærkninger: Elkabel AD, LM Impex EOOD, Foros Development EAD og Simeon Stoev Mirov.
By letter of 29 September 2011 the Bulgarian authorities responded to the comments submitted by All Seas on the opening decision.
Hvad angår byttetransaktionerne med Elkabel, LM Impex og Foros Development, anførte de bulgarske myndigheder, at de ikke dækkede en eventuel prisforskel eller i de pågældende tilfælde modtog ekstra betaling af generalomkostninger fra de private parter.
All Seas has swapped a total of 157,4 ha of privately owned forest plots in the municipalities of Teteven and Gaborovo in return for government-owned forest plots totalling approximately 57,9 ha in the municipality of Balchik [71].
Desuden betalte disse parter alle lokale skatter og afgifter.
In this context All Seas also paid the Bulgarian State BGN 138781 in overhead expenses.
Endelig anmodede ingen af de tre virksomheder om ændring af anvendelsen af de erhvervede skovarealer.
The government-owned forest plots were valued at an administrative price of BGN 11,99/m2.
De bulgarske myndigheder bemærker endvidere, at der i visse af de kommuner, hvor de byttede lodder var beliggende, ikke havde fundet 100 % private transaktioner sted, hvorfor det ikke var muligt at fastslå markedsprisen på de byttede lodder, eller hvorvidt der var tildelt en økonomisk fordel.
According to the information available to the Bulgarian authorities, during the period under review the average market price (being the price agreed between private parties buying and selling forest plots on a commercial basis in the same or nearby region within the same municipality) was BGN 4,16/m2.
De bulgarske myndigheder bemærker endvidere, at hverken Elkabel eller LM Impex er tømmereksportør, og at de heller ikke er registreret som byggeselskab eller turistvirksomhed i henhold til bulgarsk lov.
Consequently, the swap between All Seas and the Republic of Bulgaria was conducted against payment and did not result in an economic advantage within the meaning of Article 107 of the Treaty.
For så vidt angår den fysiske person Simeon Stoev Mirov, som byttede 5,6 dekar privatejet skovareal i Rakitovo værdisat til 3436 BGN med 5 dekar statsejet skovareal i Burgas (landsby i Kraymorie) værdisat til 1308 BGN, mener de bulgarske myndigheder, at denne byttetransaktion bør falde ind under de minimis-forordningen.
The Bulgarian authorities further note that All Seas applied for a change in the designated use of the forest plot in accordance with Article 14 of the Forest Act and that the Bulgarian Council of Ministers granted the application in accordance with Article 14d(2) of the Forest Act [72].
De bulgarske myndigheder hævder af disse grunde, at byttetransaktionerne med ovennævnte private parter efter deres mening ikke udgør statsstøtte.
To the knowledge of the Bulgarian authorities, this decision has not entered into force.
Bulgariens kommentarer af 16. december 2011
The Bulgarian authorities agree with All Seas that the State had no direct influence over the changes in the designated use of the land in question (for which no land use map existed), and therefore that change of ownership resulting from the swap cannot be expression of any common intention on the part of the parties to the swap to effect a change in its designated use.
Ved brev af 16. december 2011 reagerede de bulgarske myndigheder på følgende tredjeparters bemærkninger: V-G-N Confort OOD, Izgrev 5 EOOD, Ecobalkani-Bulgaria EOOD, Vihren EEOD, Liteks Komers AD og Jivka Blagoeva.
According to the Bulgarian authorities, the determining factor in the evaluation of the swaps must be whether the balance-sheet value of the assets being exchanged is equivalent.
Hvad angår byttetransaktionerne med V-G-N Confort, Izgrev 5, Ecobalkani, Vihren og Liteks Komers, forklarede de bulgarske myndigheder, at de ikke dækkede en eventuel prisforskel eller i de pågældende tilfælde modtog ekstra betaling af generalomkostninger fra de private parter.
This is precisely the basis on which the Bulgarian government has conducted these transactions.
Desuden betalte disse parter fuldt ud de lokale skatter og afgifter.
Another reason that no State aid is involved in changing the use of the land after the swap is the fact that the administrative fees are the same for all applicants.
Endelig anmodede V-G-N Confort, Ecobalkani og Liteks Komers ikke om en ændring af den fastlagte anvendelse af det statsejede skovareal, de havde erhvervet.
The Bulgarian authorities further note that All Seas has neither harvested timber on the plots it received as a result of the swap, nor has it engaged in intra-Union trade in timber from those plots.
De bulgarske myndigheder bemærker endvidere, at der i visse af de kommuner, hvor de byttede lodder var beliggende, ikke havde fundet 100 % private transaktioner sted, hvorfor det ikke var muligt at fastslå markedsprisen på de pågældende lodder, og det ikke endeligt kan fastslås, om der blev tildelt ovennævnte private parter en økonomisk fordel.
Furthermore, All Seas does not offer tourist services as specified in the Tourism Act, nor is it a construction company within the meaning of the Chamber of Builders Act.
Med hensyn til Izgrev 5 var den administrative pris på det byttede statsejede skovareal lidt højere end markedsprisen i lignende private transaktioner, hvorfor der ikke blev tildelt en fordel ifølge de bulgarske myndigheder.
Bulgaria’s comments of 4 November 2011
Den samme begrundelse gælder transaktionen med Liteks Komers, hvor de administrative priser ifølge de bulgarske myndigheder var fire gange højere end markedspriserne på det statsejede skovareal.
By letter of 4 November 2011, the Bulgarian authorities responded to the comments of the following third parties: Elkabel AD, LM Impex EOOD, Foros Development EAD and Simeon Stoev Mirov.
Endelig bemærker de bulgarske myndigheder, at ingen af ovenstående private parter er tømmereksportør eller registreret som byggeselskab eller turistvirksomhed i henhold til bulgarsk lov, hvorfor byttetransaktionerne med dem ikke påvirker samhandelen mellem medlemsstaterne.
As regards the swap transactions executed with Elkabel, LM Impex and Foros Development, the Bulgarian authorities stated that they did not cover any shortfall in prices and, in the cases concerned, received additional payment of overheads from the private parties.
Hvad angår byttetransaktionen med den fysiske person Jivka Blagoeva, gjaldt den 1,9036 hektar privatejet skovjord i Teteven kommune værdisat til 16091 BGN, der blev byttet med 0,3001 hektar statsejet skovjord i Predela-området i Razlog kommune værdisat til 24216 BGN.
In addition, all local taxes were paid by those parties.
Den bulgarske stat dækkede ikke prisforskellen, alle generalomkostninger og lokale skatter og afgifter blev betalt af Jivka Blagoeva, og den nye ejer har ikke anmodet om en ændring af den fastlagte anvendelse af det byttede areal.
Finally, none of the three companies requested the change in the use of the acquired forest land.
Ifølge de bulgarske myndigheder falder denne byttetransaktion ind under de minimis-forordningen.
The Bulgarian authorities further note that in some of the municipalities where the exchanged plots were located, no fully private transactions had taken place, so that it was not possible to determine the market price of the plots exchanged or whether an economic advantage had been granted.