natgillin/translations-raw huggingface dataset:
Særligt med hensyn til EBV'en forklarer Berlin for det første, at NEUVOGES' udbudsprocedure viser, at NEUWOGES mente, at tilbuddet fra BAVARIA var det bedste finansieringstilbud, som var tilgængeligt på markedet på det pågældende tidspunkt (1997/1998).
Second, Neubrandenburg refers to NEUWOGES’ arguments regarding the forecast decrease in its population which, it maintains, a MEO would have taken into account.
For det andet gør Berlin gældende, at AHG-støtten skal tages i betragtning, da opfyldelsen af privatiseringspligten i henhold til AHG'en var et vigtigt anliggende for NEUWOGES.
Neubrandenburg also stresses that high vacancy rates would have been clearly foreseeable by a MEO.
For det tredje understreger Berlin, at salget til en relativt lav pris (ved tilvalg af en betaling med renoveringspåbud frem for en betaling efter afslutningen af egne gennemførte renoveringsopgaver) var i NEUWOGES' økonomiske interesse, fordi en lavere pris betød, at der skulle indbetales færre penge til ETF.
Third, Neubrandenburg asserts that the modernisation commissioned by BAVARIA was of such a basic nature that it did not justify the expectation of high occupancy rates and large rent increases.
Angående GVV'en forklarer Berlin for det første, at eksempelkontrakterne viser, at hverken kontraktens løbetid eller indekseringen af leasingafgiften med […] % pr. år var ualmindeligt.
Moreover, Neubrandenburg rebuts the additional arguments put forward by BAVARIA.
For det andet var indekseringen i betragtning af den på det daværende tidspunkts (1997/1998) kalkulérbare gennemsnitlige inflationsrate berettiget.
Most relevantly, it argues that the bidding process cannot be taken as an indicator that BAVARIA’s offer was the best available on the market.
For det tredje lå lejen pr. m2 inden for de gennemsnitlige officielle huslejer for Neubrandenburg.
In any event, it submits that a MEO would not have accepted BAVARIA’s offer even if it had indeed been the best offer available on the market.
Ligesom BAVARIA argumenterer delstaten Berlin for, at byen Neubrandenburg ikke har stillet midler til rådighed for NEUWOGES.
As regards alleged alternatives, Neubrandenburg essentially seizes on the arguments put forward by NEUWOGES.
Derimod var det nærmere således, at NEUWOGES kun havde egne indtjente indtægter til rådighed, hvorover ingen kommunale myndigheder havde direkte kontrol.
With regard to the valuations and BAVARIA’s argument that the estimated prices could not have been achieved, Neubrandenburg asserts that, since it is no longer possible to ascertain what price NEUWOGES could actually have obtained on the market in 1998, the valuation has to be used as an indication of the market price at the relevant time.
Med hensyn til spørgsmålet om, hvorvidt midlerne kan tilregnes staten, ser Berlin det som ikke særligt plausibelt, at byen Neubrandenburg havde besluttet at yde støtte til en ejendomsfond fra Berlin på bekostning af deres eget lokale ejendomsselskab.
The City of Neubrandenburg argues that the transaction is imputable to it, since it exercised a sufficient degree of control over NEUWOGES in general and over the sale-and-lease-back transaction in particular.
Desuden er der ikke tilstrækkelige beviser for, at byen Neubrandenburg ville lade indgåelse af kontrakterne tilregnes dem.
As its sole shareholder, the City of Neubrandenburg claims to have had full control over NEUWOGES.
GRUNDLAG FOR AT INDLEDE DEN FORMELLE UNDERSØGELSESPROCEDURE
In particular, NEUWOGES’ management was duty-bound to follow the City’s directives.
I sin afgørelse om at indlede den formelle undersøgelsesprocedure havde Kommissionen midlertidigt taget stilling til en række spørgsmål og bedt de involverede om at afgive oplysninger til specielt tre spørgsmål.
Furthermore, eight of the ten members of NEUWOGES’ supervisory board are representatives of the City, giving the latter another mechanism through which it can exert its control.
For det første accepterer Kommissionen midlertidigt, at EBV'en og GVV'en skal betragtes som én enhed og ikke hver for sig, da begge er bestanddele af en ejendomsleasing i salg og tilbagelejningsvarianten [20].
In fact, the City of Neubrandenburg was under a legal duty under regional law to ensure that it could exercise appropriate influence over NEUWOGES.
Derfor er vurderingen af en mulig økonomisk fordel baseret på analysen af indtægterne, som NEUWOGES i 1998 kunne forvente af den fælles indgåelse af EBV'en og GVV'en [21].
As regards the transaction in question, the City of Neubrandenburg claims that not only did it have the ability to exert control, but that it actually did so in this transaction.
Til EBV'en stillede Kommissionen særligt to spørgsmål:
Neubrandenburg is of the view that, inter alia, the minutes of the supervisory board demonstrate the close involvement of city representatives, and that a decision of that board was necessary before the transaction could be concluded.
For det første skulle det afklares, om AHG-støtten skulle inddrages i vurderingen [22].
With regard to the terms of the transaction, Neubrandenburg submits that the City demanded that local political interests had to be satisfied.
For det andet ville Kommissionen have yderligere oplysninger om forskellene mellem vurderingerne af handelsprisen fra 1997 og 2007, da det uden yderligere præciseringer ikke kan fastsættes, hvilken af disse vurderinger, der afspejler den eventuelle faktiske markedsværdi af ejendommen i årene 1997/1998 [23].
In conclusion, the City of Neubrandenburg submits that the City’s control over the sale-and-lease-back transaction, and its responsibility for this, is borne out by the facts, so that the transaction must be imputed to it.
Med hensyn til denne GVV henviser Kommissionen først til, at det af eksemplerne på kontrakter fremgår, at de aftalte betingelser mellem NEUWOGES og BAVARIA på det daværende tidspunkt (1997/1998) ikke har været ualmindelige på markedet [24].
BERLIN LAND
For det andet gør Kommissionen gældende, at den af NEUWOGES gennemførte begrænsede udbudsprocedure er et belæg for, at NEUWOGES havde mulighed for at orientere sig på markedet og træffe en økonomisk rationel beslutning [25].
Berlin Land, which is closely connected to BAVARIA [19], submits that the contracts at issue do not contain any state aid component as no advantage was conferred upon BAVARIA.
For det tredje henviser Kommissionen til det forhold, at de i kontrakten fastlagte huslejer for 2008 faktisk svarede til eller lå lidt under den gennemsnitlige leje i det relevante kvarter i 2008 [26].
Berlin first argues that the contracts at issue have to be viewed as one transaction, as they formed mutually complementary parts of a sale-and-lease-back transaction.
Selv om alle disse faktorer henviser til, at GVV'en følger praksis på markedet, bad Kommissionen om at få yderligere oplysninger om forventningerne hos deltagerne på boligmarkedet i 1998 for at kunne undersøge de relevante argumenter [27].
Berlin asserts that they were also treated as such by NEUWOGES itself.
Afslutningsvis undersøgte Kommissionen den af NEUWOGES fremlagte cashflow-analyse og kom til sidst til den konklusion, at analysen på grund af metodiske fejl ikke kan bevise, at BAVARIA opnåede en økonomisk fordel [28].
Regarding the MEO test, Berlin submits that, considering NEUWOGES’ economic position at the relevant time (1997/98) and the type of transaction it sought (privatisation in compliance with the conditions under the Inherited Debt Support Law in order to secure the debt write-off, modernisation and continued administration of the apartments, and the maintenance of moderate rents), BAVARIA offered a balanced solution.
Kommissionen kom derfor til det resultat, at en økonomisk fordel for BAVARIA ikke er dokumenteret på grundlag af de fremlagte oplysninger [29].
More particularly with regard to the land-lease and sale contract, Berlin first argues that the bidding process undertaken by NEUWOGES demonstrates that NEUWOGES considered BAVARIA’s offer to be the best financing offer available on the market at the relevant time (1997/98).
Den fremførte dog, at den havde til hensigt at undersøge de erhvervsdrivendes argumenter nærmere og bad alle parter om yderligere oplysninger til dette formål [30].
Second, it submits that the debt write-off pursuant to the Inherited Debt Support Law must be considered, since compliance with the privatisation obligation under that law was a central motivation of NEUWOGES.
NATIONALE RETSSAGER
Third, Berlin underlines that it was in NEUWOGES’ economic interest to sell at a relatively low price (by selling unmodernised buildings with the obligation to modernise, rather than undertake the modernisation itself and then sell), since a lower price meant that less money had to be passed on to the inherited debt relief fund.
Den 28. november 2008 afsagde LG Rostock sin dom i sagen i første instans mellem BAVARIA og NEUWOGES.
With respect to the general management contract, Berlin first argues that the comparison contracts demonstrate that neither the duration nor the indexation of the leasing payment by […]% per year were uncommon.
BAVARIA nedlagde indledningsvis påstand, fordi NEUWOGES fra oktober 2006 afviste at betale den månedlige leasingafgift, som var aftalt i GVV'en, hvilket blev begrundet med, at kontrakten var ugyldig, fordi den indeholdt ulovlig statsstøtte.
Second, the indexation is justified in the light of the average inflation rate at the relevant time (1997/98).
I dommen konkluderede LG Rostock først, at EBV'en og GVV'en skulle betragtes som en enhed og ikke behandles hver for sig, da begge kontrakter var dele af en og samme salg og tilbagelejningshandel [31].
Third, the rent per m2 was within the applicable rent table rates for Neubrandenburg.
Med hensyn til EBV'en beregnede LG Rostock først den årlige husleje for de første 30 år af EBV'en, som var på […] % pr. år.
Like BAVARIA, Berlin Land argues that the City of Neubrandenburg did not fund NEUWOGES.
LG Rostock var af den opfattelse, at der ikke var tale om en upassende lav betaling, da NEUWOGES havde modtaget huslejen for de første 30 år som forudbetaling og dermed kunne investere den og opnå en gevinst, hvilket ikke ville have været muligt ved en årlig betaling [32].
Rather, it argues, only revenue generated from its own activities was available to NEUWOGES, over which the local authorities had no direct control.
Desuden konstaterede LG Rostock, at den befrielse for overtagne forpligtelser, som NEUWOGES opnåede ved salg og tilbagelejningshandelen, skal inddrages i fuldt omfang, da handlen gav mulighed for at komme af med de overtagne forpligtelser [33].
As regards imputability, Berlin asserts that it is not plausible to maintain that the City of Neubrandenburg decided to grant aid to a real-estate fund from Berlin, to the detriment of its own local housing company.
Hvis beløbet for befrielsen for de overtagne forpligtelser lægges til købsprisen for bygningerne, ligger den værdi, der fås, kun 16 % under den værdi, som angives for bygningerne i vurderingen af handelsværdien fra 2007, og er derfor ikke uforholdsmæssig i forhold til bygningens værdi [34].
Further, it alleges that there are no sufficient indications that the City of Neubrandenburg intended the conclusion of the contracts to be imputed to it.
Afslutningsvis forklarede LG Rostock, at NEUWOGES havde haft interesse i en lavere købspris, fordi den lavere købspris reducerede den samlede investeringsvolumen for BAVARIA og dermed også reducerede den tilsvarende leasingafgift [35].
REASONS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Desuden konkluderede LG Rostock, at en lav købspris også havde været fordelagtig, fordi NEUWOGES betalingsforpligtelser overfor ETF afhang af overskuddet fra salget [36].
In its decision opening the formal investigation procedure, the Commission took a preliminary position on a range of issues and called on interested parties to submit information with respect to three issues in particular.
For så vidt angår GVV'en mente LG Rostock for det første, at det ved ejendomsleasingshandler ikke var ualmindeligt med en løbetid på 30 år [37].
First, the Commission provisionally accepted that the land-lease and sale contract and the general management contract have to be assessed as a unit, not in isolation from each other, as both were integral parts of a real estate sale-and-lease-back transaction [20].
For det andet havde domstolen den holdning, at den i kontrakten aftalte leasingafgift på oprindeligt […] EUR/m2 var i overensstemmelse med de gennemsnitlige huslejer for sammenlignelige bygninger i den relevante tidsperiode (1997/1998) [38].
It concluded that the assessment of a potential economic advantage was therefore based on an analysis of the returns that NEUWOGES could have expected in 1998 from the joint conclusion of the land-lease and sale contract and the general management contract [21].
Desuden kom domstolen til den konklusion, at den årlige stigning af leasingafgiften på […] %, som blev beregnet på grundlag af inflationen mellem 1970 og 1998 (dvs. gennemsnitlig 3,52 % om året), var retfærdig [39].
As regards the land-lease and sale contract in particular, the Commission expressed two doubts:
Derudover henviste LG Rostock til, at den faktiske huslejeudvikling i de relevante bykvarterer i de første 10 år af kontraktens løbetid nogenlunde havde svaret til den i kontrakten aftalte stigning.
First, clarification was required as to whether the debt write-off pursuant to the Inherited Debt Support Law could be taken into account in the assessment [22].
For det tredje fremsatte LG Rostock det argument, at forvaltnings- og vedligeholdelsesudgifterne var blevet udregnet i henhold til gældende lovgivning og ikke afspejlede nogen fordel for BAVARIA [40].
Second, the Commission sought further information on the differences between the 1997 and 2007 valuations, asserting that without further clarification it was impossible to determine which, if any, represented the actual market value of the property in 1997/98 [23].
For så vidt angår risikoen for manglende lejeindtægter på […] % argumenterede LG Rostock for, at leasingtageren ved ethvert leasingforhold bærer risikoen for om en genstand, som han er blevet overladt, også faktisk kan anvendes som tilsigtet [41].
With respect to the general management contract, the Commission reasoned first that the comparison contracts indicated that the conditions agreed between NEUWOGES and BAVARIA were not unusual on the market at the relevant time (1997/98) [24].
LG Rostock underbyggede konklusionen med det argument, at intet kreditinstitut ville overtage ansvaret for, at den finansierede ejendom kunne anvendes som planlagt.
The Commission asserted, second, that the — albeit limited — bidding process carried out by NEUWOGES demonstrates that NEUWOGES had the ability to inform itself in the market and take an economically rational decision [25].
LG Rostock sammenlignede afslutningsvis den gennemsnitlige leasingafgift, som salg og tilbagelejningshandelen resulterede i, med rentesatserne for almindelige lån.
Third, the Commission referred to the fact that the contractually agreed rent level for 2008 actually corresponded to the average rent in the relevant neighbourhood in 2008 or was only slightly below this [26].
Da den gennemsnitlige årlige leasingrente lå på […] % pr. år, havde denne ifølge LG Rostock ikke været uforholdsmæssig i forhold til renteudviklingen for byggelån, da renterne for byggelån kunne være op til 10 % pr. år [42].
Despite the fact that all these factors pointed towards the conclusion that the general management contract did conform to normal market conditions, the Commission solicited further information about the actual expectations of participants in the real estate market in 1998 in order to analyse the respective arguments in more depth [27].
Sammenfattende konkluderede LG Rostock, at BAVARIA ikke blev givet en fordel, da en markedsøkonomisk aktør også ville have indgået de omtalte kontrakter [43].
The Commission finally examined the cash-flow analysis submitted by NEUWOGES, ultimately coming to the conclusion that, due to methodological deficiencies, the analysis could not prove an economic advantage in favour of BAVARIA [28].
NEUWOGES ankede denne dom, og sagen verserer stadig for OLG Rostock.
In conclusion, the Commission decided that, on the basis of the submitted information, it could not prove that BAVARIA had been granted an economic advantage [29].
Derudover lagde BAVARIA sag an ved forvaltningsdomstolen i Greifswald (»Verwaltungsgericht Greifswald« — herefter benævnt »VG Greifswald«) for ad rettens vej at opnå indsigt i alle journaler angående kontrakter, der omhandlede NEUWOGES eller byen Neubrandenburg.
However, it indicated its intention to analyse the participants’ arguments in more depth and called upon all interested parties to provide additional useful information [30].
BAVARIA forklarede, at de tidligere havde forsøgt, at opnå en sådan indsigt med en ansøgning i henhold til loven om informationsfrihed, som dog blev afvist af byen Neubrandenburg med det argument, at BAVARIA allerede havde haft adgang til alle relevante dokumenter i forbindelse med sagen for LG/OLG Rostock og ved Europa-Kommissionen [44].
NATIONAL COURT PROCEEDINGS
Sagen ved VG Greifswald verserer ligeledes stadig.
On 28 November 2008, Rostock Regional Court issued its judgment in first-instance proceedings between BAVARIA and NEUWOGES.
VURDERING AF FORANSTALTNINGEN
BAVARIA had initiated the proceedings as, from October 2006 onwards, NEUWOGES had refused to pay the monthly leasing payment agreed in the general management contract, arguing that the contract was void because it contained illegal state aid.
FOREKOMST AF STØTTE I HENHOLD TIL ARTIKEL 107, STK.
In its judgment, Rostock Regional Court reasoned that the land-lease and sale contract and the general management contract had to be viewed as a unit and not in isolation, as they both formed part of one and the same sale-and-lease-back transaction [31].
1, I TEUF
With respect to the land-lease and sale contract, Rostock Regional Court first calculated the annual rent for the land over the first 30 years of the contract, arriving at a figure of […]% per year.
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«.
The court expressed the view that this did not constitute inappropriately low remuneration since NEUWOGES received the ground rent for the first 30 years upfront and could invest it, which would not have been the case if the rent had been paid on a yearly basis [32].
En foranstaltning udgør statsstøtte, hvis alle fire nedenstående forudsætninger er opfyldt:
Rostock Regional Court further affirmed that the debt write-off obtained by NEUWOGES under the sale-and-lease-back transaction had to be taken fully into account, as the transaction created the conditions allowing for the debt write-off to be secured [33].
Foranstaltningen giver en virksomhed en selektiv erhvervsmæssig fordel.
When the debt write-off is added to the purchase price for the buildings, the resulting figure is only 16 % lower than that determined for the buildings in the 2007 valuation and is thus not disproportionate to the buildings’ value [34].
Foranstaltninger kan tilregnes staten og finansieres gennem statsmidler.
The court finally reasoned that NEUWOGES had an interest in a low purchase price, as a lower purchase price reduced BAVARIA’s overall investment volume and the corresponding leasing payment [35].
Foranstaltningen fordrejer eller truer med at fordreje konkurrencevilkårene.
Additionally, it held that a lower purchase price was also beneficial since NEUWOGES’ payment obligations towards the inherited debt relief fund depended on the price obtained in the sale [36].
Foranstaltningen kan have indvirkning på samhandelen mellem medlemsstaterne.
As regards the general management contract in particular, Rostock Regional Court began by expressing the view that a duration of 30 years was not uncommon in real-estate leasing transactions [37].
En virksomheds selektive fordel: generelle principper
Second, it considered that the contractually agreed leasing payment of initially EUR […] per m2 was not disproportionate to the average rents for comparable buildings at the relevant time (1997/98) [38].
I henhold til domstolens faste retspraksis er forudsætningerne, som en foranstaltning skal opfylde for at høre ind under begrebet »støtte« i overensstemmelse med artikel 107 i TEUF, ikke opfyldt, hvis den begunstigede virksomhed på betingelser, som svarer til normale markedsbetingelser, ville have kunne modtage den samme fordel, som statsmidlerne indrømmede den.
Rostock Regional Court further considered that the yearly increase in the leasing payment by […]% was justified, having regard to average inflation between 1970 and 1998 (i.e. 3,52 % per year) [39].
Til vurderingen af spørgsmålet om, hvorvidt den samme foranstaltning under normale markedsbetingelser ville være blevet anvendt af en markedsøkonomisk aktør i en lignende situation som staten, skal der kun inddrages de fordele og forpligtelser, som hænger sammen med statens egenskab som andelshaver, men ikke dem, som knytter sig til dens egenskab af offentlig myndighed [45].
In addition, the court remarked that the actual development of rents in the relevant neighbourhoods over the first 10 years of the contract roughly corresponded to the contractually agreed increase.
Følgelig afhænger anvendeligheden af princippet om den markedsøkonomisk aktør af, om den relevante medlemsstat har ydet en virksomhed en økonomisk fordel i sin egenskab af erhvervsdrivende og ikke i sin egenskab af indehaver af offentlig myndighed.
Third, the court maintained that the costs of administration and maintenance had been calculated according to the applicable legislation and did not indicate an advantage for BAVARIA [40].
Det følger heraf, at hvis en medlemsstat under den administrative procedure påberåber sig nævnte princip, tilkommer den utvetydigt og på grundlag af objektive elementer, som kan efterprøves, at bevise, at beslutningen om at gennemføre foranstaltningen blev truffet i dens egenskab af erhvervsdrivende.
With respect to the risk of loss of rent of […]%, Rostock Regional Court was of the opinion that, under any lease, the lessee has to bear the risk of whether the leased object can be used as intended [41].
Det skal klart fremgå af beviserne, at den pågældende medlemsstat forud for eller samtidigt med indrømmelsen af den økonomiske fordel har truffet beslutning om at være erhvervsmæssig aktiv med den faktisk gennemførte foranstaltning.
The court supported this conclusion by arguing that no credit institution would accept responsibility for whether or not the property for which a loan was taken out could be used as intended.
Der kan i denne forbindelse kræves beviser for, at denne beslutning er baseret på økonomiske vurderinger, som kan sammenlignes med dem, som en markedsøkonomisk aktør, der befinder sig i en lignende situation, som nævnte medlemsstat befinder sig i, under de foreliggende omstændigheder ville have gjort det samme med henblik på at sikre den fremtidige rentabilitet af en sådan investering, inden den foretog investeringen.
Rostock Regional Court finally compared the average leasing rate resulting from the sale-and-lease-back transaction with the interest rates on traditional loans.
Derimod er økonomiske vurderinger foretaget efter tildeling af en fordel, en efterfølgende konstatering af, at den af den pågældende medlemsstat foretagne investering reelt var rentabel, eller efterfølgende begrundelser for valget af den fremgangsmåde, som blev fulgt, ikke tilstrækkelige til at godtgøre, at medlemsstaten forud for eller samtidigt med denne tildeling har truffet en sådan beslutning i sin egenskab af markedsøkonomisk aktør [46].
Arguing that the average yearly leasing interest rate was at […]% per year, Rostock Regional Court held that this could not be said to have been disproportionate to the likely development of interest rates for building loans, which could be as high as 10 % per year [42].