natgillin/translations-raw huggingface dataset:
Ifølge punkt 11 i rammebestemmelserne anses en virksomhed for at være kriseramt, hvis de sædvanlige tegn på, at en virksomhed er kriseramt, er til stede, såsom voksende underskud, faldende omsætning, voksende lagerbeholdninger, overskudskapacitet, faldende cash flow, stigende gældsætning, stigende finansieringsudgifter og faldende eller opbrugt nettoformue.
The Commission also notes that according to the terms of the purchase contract, the sum of EUR 1,85 million paid by the municipality would be used by the seller, the third party Stichting Stadion De Geusselt [13], to cover the debts of MVV in taxes, salaries to players and pension obligations; those debts fell outside the agreement of creditors.
I de værste tilfælde kan virksomheden allerede være blevet insolvent eller være underkastet konkursbehandling mv. efter de nationale regler.
This sum of EUR 1,85 million is indeed booked as extraordinary income in MVV's accounts for the season 2009/2010 with the explanation ‘contribution municipality of Maastricht’ (Bijdrage Gemeente Maastricht).
MVV var derfor tydeligvis en kriseramt virksomhed i henhold til rammebestemmelserne.
The proceeds of the sale accruing to the Stichting Stadion De Geusselt were indeed to be used for the debt relief and restructuring of MVV (see letter of the foundation to the municipality of 9 June 2010).
Dette er ikke blevet bestredet af Nederlandene.
The Netherlands have questioned the impact of any aid on the internal market for clubs not playing football at European level and more especially for MVV.
Foreneligheden af statsstøtten til MVV vil derfor blive vurderet efter rammebestemmelserne.
In this regard, the Commission points out that MVV is a potential participant in European football tournaments each year.
I afsnit 3.2 i rammebestemmelserne fastlægges det, at støtten tildeles med det vilkår, at der gennemføres en omstruktureringsplan.
Even as a second league club it is in principle able to influence the contest for the national football cup and to win the cup, which would allow it to play for the European cup the year after.
I overensstemmelse med punkt 59 i rammebestemmelserne kræver omstruktureringsplanen for SMV'er dog ikke Kommissionens godkendelse, men skal dog opfylde kravene i punkt 35, 36 og 37 i rammebestemmelserne og godkendes af den pågældende medlemsstat og meddeles Kommissionen.
Over a short period of time, even a low ranking football club can advance to a higher level [14].
Kommissionen bemærker, at Nederlandene har meddelt en omstruktureringsplan, som tager hånd om betingelserne i punkt 34 til 37 i rammebestemmelserne.
The Commission further points out that professional football clubs deploy economic activities in several markets other than participating in football competitions, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage.
Disse betingelser blev fastlagt i forretningsplanen af 2010 som omtalt i betragtning 10.
Aid to a professional football club strengthens its position on each of those markets, most of which cover several Member States.
I denne henseende bemærker Kommissionen, at kommunens beslutning om at give afkald på lånet og betale for De Geusselt blev truffet efter en analyse af arten af og årsagerne til MVV's vanskeligheder.
Therefore, if state resources are used to provide a selective advantage to a professional football club, such aid is likely to have the potential of distorting competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty [15].
Transaktionen var baseret på en række betingelser, som har til formål at genoprette klubbens økonomiske levedygtighed inden for en rimelig tidshorisont på tre år og opfylde KNVB's krav, for at MVV kan beholde sin licens til professionelle turneringer.
More specifically regarding MVV, during 2010 several players of MVV had the nationality of other Member States, notably the Belgian nationality.
Omstruktureringsplanen omfattede en ny ledelse samt nedskæringer i både personale og spillertrup.
In view of the above the Commission comes to the conclusion that the loan waiver and the purchase of the training grounds and the stadium (totalling EUR 3,55 million), constitute State aid in the sense of Article 107(1) of the Treaty.
Omstruktureringsplanen er ikke afhængig af eksterne faktorer, som MVV kan forfølge, men ikke fuldstændig kontrollere, som f.eks. at finde nye sponsorer og en stigning i antallet af tilskuere.
Their compatibility with the internal market will be assessed in the following.
Bedringen af klubbens finansielle situation ventes at fortsætte ligesom dens drift som en professionel fodboldklub.
Assessment under Article 107(3)(c) of the Treaty
Den i nedenstående betragtning anførte udvikling viser, at planen var realistisk.
The Commission must assess whether the aid measures to MVV can be considered to be compatible with the internal market.
De trufne foranstaltninger var nødvendige for at genoprette MVV's levedygtighed.
According to the jurisprudence of the Court, it is up to the Member State to invoke possible grounds of compatibility and to demonstrate that the conditions for such compatibility are met [16].
Klubbens finansielle sundhed blev virkelig genoprettet.
None of the derogations mentioned in Article 107(2) of the Treaty applies to the aid measure in question.
KNVB opgraderede MVV's finansielle status fra kategori 1 (utilstrækkelig) til 3 (god) i begyndelsen af sæsonen 2011/2012.
The Netherlands has also not claimed that this would be the case.
Modydelser
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 in Article 107(3)(a) of the Treaty.
I punkt 38 til 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.
Also, the aid measures in question do not promote an important project of common European interest, nor do they serve to remedy any serious disturbance in the Dutch economy as per Article 107(3)(b) of the Treaty.
Ifølge punkt 41 i rammebestemmelserne gælder denne betingelse dog ikke små virksomheder som MVV.
As regards the derogation in Article 107(3)(c) of the Treaty, i.e. 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 were to find that the measures in question constitute State aid.
Begrænsning af støtten til et minimum
In this regard, the Netherlands also argued that Article 107(3)(d) of the Treaty for aid to promote culture or heritage conservation in combination with Article 165 of the Treaty should be taken into account in the Commission's analysis.
Kommissionen bemærker også, at omstruktureringsplanen i høj grad er finansieret af eksterne private virksomheder ud over de interne besparelser i overensstemmelse med punkt 43 og 44 i rammebestemmelserne.
In its assessment of the notion of ‘development of economic activities’ in the sports sector, the Commission takes due account of Article 165(1) of the Treaty 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.
Flere private virksomheder havde også accepteret at give afkald på deres gæld.
However, the Treaty distinguishes between the notions of sport and culture; therefore, Article 107(3)(d) of the Treaty cannot serve as basis for the assessment of the compatibility of the aid to MVV.
Kreditorerne og kommunens samlede bidrag til refinansieringen af MVV var på omkring 5,8 mio. EUR (kombineret gældseftergivelse og køb til langtidsleje af stadionet).
For its assessment of the 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.
Andre private virksomheder end statens gældseftergivelse udgjorde 2,25 mio. EUR og var dermed højere end de krævede 25 % for små virksomheder.
Given that MVV faced financial difficulties at the time the measures were taken and that the aid was awarded by the municipality to address those difficulties, the Commission believes that it is appropriate to assess whether the criteria laid down in the Guidelines [17] might apply.
Støttens størrelse var nødvendig.
In this regard the Commission notes that the Guidelines do not exclude professional football.
Ifølge omstruktureringsplanen skulle den medføre et mindre underskud i sæsonen 2011/2012 og 2012/2013 og moderat positive resultater senere.
This economic activity is, hence, covered by the Guidelines.
Dette ville ikke have givet MVV mulighed for at købe nye spillere eller tiltrække dem med højere lønninger.
In July 2014, the Commission published new Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty [18].
Planen var at starte forfra med et trimmet MVV uden gældsbyrde, men med en ny struktur.
They are, however, not applicable to this non-notified aid granted in 2010.
Hver sæson skal klubben fremsende regnskaber den 1. november, 1. marts og 15. juni, der bl.a. fremstiller dens nuværende finansielle situation, samt budgettet for næste sæson.
Therefore, in the present case, the Commission will base its analysis on the 2004 Guidelines (see recital 14 above).
På grundlag af disse regnskaber bliver klubberne inddelt i tre kategorier (1: utilstrækkelig, 2: tilstrækkelig, 3: god).
According to point 11 of the Guidelines, a firm is considered to be in difficulties where the usual signs of a firm being in difficulty are present, such as increasing losses, diminishing turnover, growing stock inventories, excess capacity, declining cash flow, mounting debt, rising interest charges and falling or nil net asset value.
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.
In acute cases the firm may already have become insolvent or may be the subject of collective insolvency proceedings brought under domestic law.
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 indicated in recital 13 above, MVV had negative equity since the season 2007/2008 and in the first quarter of 2010 the own equity reached minus EUR 5,1 million, while MVV's debts totalled EUR 6,4 million.
En professionel fodboldklub i Nederlandene, som erklæres konkurs, mister sin licens.
As pointed out by the Netherlands, MVV was in the spring of 2010 virtually bankrupt.
Hvis der efterfølgende grundlægges en ny klub, har den ikke direkte adgang til den professionelle fodboldliga, men skal starte i den næstbedste amatørliga.
MVV therefore clearly was a company in difficulty within the meaning of the Guidelines.
Dette omfattede nedskæringer i omkostninger til både personale og spillere på 40 %.
In section 3.2, the Guidelines require that the grant of the aid must be conditional on the implementation of a restructuring plan.
Kommissionen mener, at omstruktureringsplanen tager hånd om årsagerne til MVV's finansielle vanskeligheder, navnlig omkostningerne til spillerne i form af løn og transferbetalinger.
However, in accordance with point 59 of the Guidelines, for SMEs (like it is the case of MVV) the restructuring plan does not need to be endorsed by the Commission, although it must meet the requirements laid down in points 35, 36 and 37 of the Guidelines and be approved by the Member State concerned and communicated to the Commission.
En professionel fodboldklub kan ikke ventes at foretage en diversifikation i retning af andre markeder, jf. rammebestemmelserne.
The Commission notes that the Netherlands has communicated a restructuring plan which addresses the conditions set out in points 34 to 37 of the Guidelines.
Den kan dog godt forventes at foretage besparelser på sine kerneaktiviteter, og dette har MVV gjort.
The overall restructuring costs were nearly EUR 6 million.
Nederlandene gav endvidere en liste over foranstaltninger, som MVV har truffet for at reducere andre af klubbens omkostninger.
In this regard, the Commission notes that the decision of the municipality to award aid to MVV was subordinated to a number of conditions.
Kommissionen finder derfor, at planens gennemførelse giver MVV mulighed for at operere på et sundt grundlag i nederlandsk professionel fodbold, hvilket også blev anerkendt af KNVB, som tildelte klubben kategori 3-status.
These conditions were laid down in the business plan of 2010 referred to in recital 10.
Kommissionen bemærker også, at omstruktureringsplanen i høj grad er finansieret af eksterne private virksomheder ud over de interne besparelser.
In this regard, the Commission notes that the decision of the municipality to wave its loan and pay for De Geusselt followed an analysis on the nature and the causes of the difficulties of MVV.
Dette opfylder kravet i punkt 44 i rammebestemmelserne om, at mindst 25 % af omkostningerne til omstruktureringen for en lille virksomhed som MVV skal betales af støttemodtagerens egne midler, herunder ekstern finansiering, der viser en tro på støttemodtagerens levedygtighed.
The transaction was based on a number of conditions which aim at restoring the long-term viability of the club within a reasonable time-scale of three years and at meeting the requirements of the KNVB to continue licensing MVV for professional competitions.
Nederlandene har derudover givet oplysninger om yderligere aktiviteter i det omstrukturerede MVV til fordel for samfundet, herunder en række skoler i Maastricht og i Euregio.
The restructuring plan entailed a new management, cuts in staff and in the group of players.
Punkt 51 indeholder mindre strenge betingelser for små og mellemstore virksomheder, for hvilke det normalt er tilstrækkeligt at fremsende resultatopgørelse og balance.
The measures taken were necessary to restore the viability of MVV.
Nederlandene har forpligtet sig til at fremsende disse rapporter.
The club's financial health was indeed restored.
I overensstemmelse med rammebestemmelserne forpligtede Nederlandene sig til at fremsende en endelig rapport om gennemførelsen af omstruktureringsplanen.
As a result of those measures, over the whole season 2009/2010, MVV booked a profit of EUR 3,9 million and for the first time in several years had a positive own equity of EUR 0,051 million.
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 ti år.
The following season 2010/2011 ended with a profit of EUR 0,021 million and MVV's own equity amounted to EUR 0,072 million.
Nederlandene har præciseret, at MVV ikke modtog rednings- eller omstruktureringsstøtte i de ti år forud for tildelingen af den nuværende støtte.
MVV broke even in 2011/2012.
Nederlandene forpligtede sig endvidere til ikke at yde ny rednings- eller omstruktureringsstøtte til MVV i en periode på ti år.
KNVB upgraded the financial status of MVV from category 1 (insufficient) to 3 (good) in the beginning of the season 2011/2012.
KONKLUSION
Compensatory measures
Kommissionen konkluderer, at Nederlandene ikke har opfyldt sine forpligtelser i henhold til traktatens artikel 108, stk. 3, ved ikke på forhånd at underrette om statsstøtten på 3,55 mio. EUR, som blev tildelt MVV i 2010, da klubben var i finansielle vanskeligheder.
Points 38 to 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.
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 —
However, according to point 41 of the Guidelines this condition does not apply to small enterprises, such as MVV.
VEDTAGET DENNE AFGØRELSE:
Aid limited to a minimum
Artikel 1
The Commission also notes that the restructuring plan is to a considerable extent financed by external private entities in addition to the internal savings made, in accordance with points 43 and 44 of the Guidelines.
Den statsstøtte, som Nederlandene har gennemført til fordel for fodboldklubben MVV i Maastricht, på 3,55 mio. EUR, er forenelig med det indre marked, jf. artikel 107, stk. 3, litra c), i traktaten om Den Europæiske Unions funktionsmåde.
Several private entities had agreed to waive their debts as well.
Artikel 2
The overall contribution of the creditors and the municipality to the refinancing of MVV was around EUR 5,8 million (combined debt waivers and stadium and long lease purchase).
Denne afgørelse er rettet til Kongeriget Nederlandene.
The contribution by debt waivers of private entities other than the State was EUR 2,25 million and thus higher than the 25 % required for small enterprises.
Medlem af Kommissionen
This would not have allowed MVV to buy new players or attract them with higher salaries.
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).
The plan was designed to enable a slimmed-down MVV to make a fresh start, without its debt load, but with a new structure.
Jf. fodnote 1.
The measures should lead to a healthy financial position of MVV, also meeting the requirements of the KNVB.
I artikel 2, stk. 2, i bilaget til Kommissionens henstilling 2003/361/EF af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (EUT L 124 af 20.5.2003, s. 36) defineres en lille virksomhed som en virksomhed, som beskæftiger under 50 personer, og som har en årlig omsætning på ikke over 10 mio. EUR.
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.
Meddelelse fra Kommissionen — Fællesskabets rammebestemmelser for statsstøtte til redning og omstrukturering af kriseramte virksomheder (EUT C 244 af 1.10.2004, s. 2).
One of the obligations relates to the financial health of the club.
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).
Each season, a club is obliged to submit financial reports by 1 November, 1 March and 15 June depicting, inter alia, its current financial situation, as well as the budget for the next season.
Sag T-1/12, Frankrig mod Kommissionen, præmis 37 ff., og den deri anførte retspraksis (sag T-11/95, BP Chemicals mod Kommissionen).
On the basis of these reports clubs are scaled in three categories (1: insufficient, 2: sufficient, 3: good).
Sag BP Chemicals, præmis 171.
Clubs in category 1 may be obliged to present a plan for improvement in order to reach categories 2 or 3.
Referat af kommunalbestyrelsesmøde den 25. maj 2010 under punkt 10.
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.
I punkt 5 henvises der endvidere til andre økonomiske og samfundsmæssige virkninger, som kommunen ønsker at opnå, selv om den angav som årsag til at købe stadionet, at den ville styrke sin position inden for fast ejendom.
The restructuring plan entailed a new management, a new structure, a new name, cuts in salaries and in staff, including the group of players.
Den 21. juni 2010 blev der indgået en ny lejekontrakt med MVV.
Several players were transferred, existing contracts were either terminated or prolonged for lower pay, new contracts were either concluded free of transfer payments or players were rented from other clubs, some amateur contracts were concluded; this entailed a reduction of cost of personnel and players of 40 %.
Den nye leje blev fastgjort til MVV's omsætning med et mindstebeløb på 75000 EUR.
As described in recitals 26 et seq., other creditors than the municipality waived claims on MVV totalling EUR 2,25 million.
Hvis omsætningen steg, ville lejen også stige.
MVV was thus almost entirely freed of its debt.
Lejeindtægten fra stadionet til andre formål ville også tilfalde kommunen.
The Commission finds that the restructuring plan tackles the causes of the financial difficulties of MVV, especially the cost of players in the form of wages and transfer payments.
En fond, som ifølge Nederlandene er uafhængig af både MVV og Maastricht kommune.
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 MVV has done.
Kommissionens afgørelser 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)), resuméer i EUT C 50 af 21.2.2014, s. 1.
The Netherlands also provided a list of measures taken by MVV to cut other costs in the exploitation of the club.
Sag C-364/90, Italien mod Kommissionen, ECLI:EU:C:1993:157, præmis 20.
The Commission therefore finds that implementation of the plan allows MVV to continue to operate on a healthy basis in Dutch professional football, as was also recognised by KNVB, which awarded the category 3 status.
Jf. fodnote 4.
The Commission also notes that the restructuring plan is to a considerable extent financed by external private entities in addition to the internal savings made.
Meddelelse fra Kommissionen — Rammebestemmelser for statsstøtte til redning og omstrukturering af kriseramte ikke-finansielle virksomheder (EUT C 249 af 31.7.2014, s. 1).
This meets the requirement in point 44 of the Guidelines that for a small company like MVV at least 25 % 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.
Nederlandene fremsatte bemærkninger inden for rammerne af proceduren vedrørende foranstaltningen til fordel for MVV i breve af 31. maj 2013 og 12. november 2013.
The Netherlands has furthermore supplied information on additional activities of the restructured MVV in favour of society, including a number of schools in Maastricht and in the Euregio.
Nederlandene svarede også på en anmodning om yderligere oplysninger i et brev af 26. marts 2014.
These activities can be said to contribute to the social and educational function of sports, as mentioned in Article 165 of the Treaty.
I maj 2010 gav kommunen som led i aftalen med kreditorerne, men ikke i forbindelse med en formel betalingsstandsningsprocedure, afkald på sit krav på 1,7 mio. EUR.
Monitoring and annual report and ‘one-time,last-time’ principle
Den købte endvidere stadionet og træningsanlægget, som kun blev brugt af MVV, men økonomisk var ejet af en tredjepart (fonden Stichting Stadion Geusselt) baseret på en transaktion, der omfattede et langtidslejemål, på 1,85 mio. EUR.
Point 49 of the Guidelines requires that the Member State communicates on the proper implementation of the restructuring plan through regular detailed reports.
Denne pris var baseret på en ekstern vurderingsrapport.
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.