natgillin/translations-raw huggingface dataset:
Mekanismen med erklæringer, kontrol og efterfølgende regulering, der har til formål at forhindre, at der udbetales flere offentlige midler, end der reelt er brugt, finder således anvendelse på både lufthavnsafgifterne og den supplerende ordning.
This is a specific tax in the sense that its proceeds can be used only to finance certain expenditure, in this case the costs of tasks that France regards as sovereign within airports.
Denne nationale ordning gælder for Nîmes lufthavn.
The above legal provisions also introduced an additional instrument to finance such tasks.
Da marineflyvebasen var i drift, blev opgaverne under ordningen, der er beskrevet i de foregående betragtninger, dog delvis udført af lufthavnsforvalteren for denne base.
The tasks financed by these instruments and the rules governing the airport tax and the additional financing instrument are set out below.
De omkostninger, som blev afholdt som følge heraf, blev kun delvist viderefaktureret til den civile forvalter ifølge nærmere bestemmelser i aftalen om fordeling af investerings- og driftsomkostninger til anlæg og tjenesteydelser til fælles afbenyttelse mellem den civile og den militære forvalter.
The French legislation, together with more detailed regulatory provisions, sets out precisely which tasks can be financed by the airport tax.
I denne delvise viderefakturering blev der taget hensyn til, at platformens væsentligste aktivitet var militær.
They are aircraft rescue and firefighting, wildlife hazard prevention, screening of hold baggage, passengers and cabin baggage, control of public access points to the restricted area, environmental protection measures and automatic border control using biometric identification.
Den andel af omkostningerne, den civile forvalter skulle afholde, blev siden godtgjort ifølge det system for finansiering af statslige opgaver, der er beskrevet i dette afsnit.
The reference to automatic border control using biometric identification was introduced into the legislation in 2008.
Efter lukningen af marineflyvebasen den 1. juli 2011 genoptog VTAN udførelsen af alle platformens sikrings- og sikkerhedsopgaver, der ifølge fransk lovgivning skulle afholdes af forvalterne af den civile lufthavn, idet omkostningerne hertil blev godtgjort efter ovennævnte system.
Otherwise, the tasks eligible for financing by the airport tax have remained the same since this scheme was introduced and correspond to the tasks identified by the SCARA judgment.
I åbningsafgørelsen anførte Kommissionen endvidere, at visse investeringer i fælles infrastruktur, navnlig start- og landingsbaner, var blevet foretaget med forsvarsministeriet som bygherre, da Nîmes lufthavn indtil juli 2011 var en overvejende militær flyveplads.
Various national and European regulations clarify the obligations of airport operators in terms of carrying out these tasks.
CCI-lufthavn varetog driften af Nîmes lufthavn indtil den 31. december 2006.
For a given airport, the airport tax is payable by any airline using the airport.
Ud over denne bestemmelse er der ikke fastsat nogen anden finansiel overførsel til CCI-lufthavn i denne kontraktlige ramme, som forblev i kraft indtil den 1. februar 2006.
Every year airport operators draw up an annual statement of costs and traffic.
Siden den 1. februar 2006 har staten stillet lufthavnsinfrastrukturen i den civile zone til rådighed for SMAN og har overdraget selskabet kompetencen til at organisere lufthavnens civile aktivitet med forbehold for forsvarsministeriets beføjelser.
These statements set out, for the previous year, the recorded levels of traffic and the costs of performing the safety and security tasks, as well as the amounts collected through the airport tax and the additional instrument for financing these tasks.
I kontrakten, der blev indgået den 31. januar 2006 mellem staten og SMAN, fastsættes det, at SMAN eller den tredjemand, de udpeger som forvalter, udfører og finansierer udbygningen af manøvreringsområder, tildeling af parkeringspladser og områder til opbevaring af materiel i den civile zone.
They also contain predictions of traffic, costs and revenue in relation to the safety and security tasks for the current year and the next two years.
I denne sammenhæng blev der indgået en public service-kontrakt mellem SMAN og CCI med henblik på at overdrage den driftsmæssige ledelse af lufthavnen til sidstnævnte mellem den 1. februar og 31. december 2006, dvs. den tid det tager at iværksætte en udbudsprocedure med henblik på udvælgelse af en ny forvalter.
These statements are checked by the administrative authorities, which can also carry out on-site inspections.
Det bestemmes i artikel 6 i denne aftale, at lufthavnens driftsomkostninger finansieres af CCI, mens investeringsudgifterne finansieres af SMAN.
The rate of the tax is then set on this basis by an interministerial order.
For at dække lufthavnens driftsomkostninger var det fastsat, at lufthavnsforvalteren kunne få bidrag fra andre interesserede offentligretlige personer.
As the tax rate calculations are based on predicted cost and traffic data, an ex post adjustment mechanism has been introduced to ensure that the proceeds from the airport tax, plus the financing provided under the additional instrument described in recital 40, where applicable, do not exceed the costs actually incurred in carrying out the tasks concerned.
CCI skulle betale en årlig statslig afgift på en euro til SMAN.
The costs in question include the operating and staff costs incurred in carrying out these safety and security tasks, depreciation on investments made in connection with these tasks, and the share of the overheads related to these tasks.
Investeringer i det civile lufthavnsområde
Operators must keep multiannual accounts showing the revenue from the airport tax and the additional financing instrument, and the costs incurred in carrying out the tasks concerned.
De franske myndigheder gjorde rede for alle de investeringer, CCI-lufthavn havde foretaget i det civile lufthavnsområde i løbet af perioden 1970-2006, for hvilket det samlede beløb i denne periode beløber sig til 19447268 EUR.
When a positive balance is reported, this is added to the cumulative accounts from previous years, which may result in a positive or negative balance.
Disse investeringer gik til udvidelsen af passagerterminalen.
This balance is taken into account when setting the tax rate for the following year.
Ændringerne vedrørte bl.a. hallen til offentligheden, indtjekningsområdet, afgangshallen, ankomstområdet og administrationsområdet.
In addition, any positive balance carries financial charges payable by the operator.
De havde til formål at tilpasse lufthavnsplatformen til at modtage fra 600000 til 800000 passagerer om året.
From the outset, the airport tax financing instrument has had to be supplemented by an additional financing instrument.
Disse arbejder blev fuldt ud betalt af CCI-lufthavn ved hjælp af egenfinansiering og lån.
This is because safety and security costs are not proportional to the volume of air traffic, unlike the airport tax revenue.
Frankrig understregede i øvrigt, at hele lufthavnsplatformen med undtagelse af passagerterminalen var berørt af basens militære aktiviteter i CCI's driftsperiode indtil den 1. februar 2006.
It was therefore clear that, at airports with low traffic volumes, the airport tax rate would have needed to be set at a high level, deemed to be barely affordable for users, in order to meet the safety and security costs.
F.eks. var start- og landingsbanen og kontroltårnet blevet bygget og brugt til militærfly.
For these airports, provision was therefore made for the airport tax to be set at a level below that required to cover the costs and for an additional financing instrument to be used, as necessary, to finance those tasks eligible for financing by the airport tax.
Disse eksisterende infrastrukturer blev herefter benyttet til kommerciel luftfart, men sekundært i forhold til de militære aktiviteter.
Various additional financing instruments have been used.
Forsvarsministeriet foretog investeringer i disse infrastrukturer.
To start with, the French authorities used a specific fund, the ‘fonds d’intervention pour les aéroports et le transport aérien’ (‘FIATA’) or Intervention Fund for Airports and Air Transport, set up alongside the airport tax by the aforementioned Act No 98-1266 of 30 December 1998.
Dog havde disse investeringer ikke til formål at udvikle eller opretholde lufthavnens kommercielle aktiviteter, men de militære aktiviteter, og skulle derfor ikke foretages eller afholdes af den civile forvalter.
This fund, financed by a share of the civil aviation tax, succeeded the ‘fonds de péréquation des transports aériens’ (‘FPTA’) or Air Transport Adjustment Fund, which had initially been reserved for financing routes supporting regional development.
CCI-lufthavn betalte derimod den militære forvalter et bidrag svarende til deres andel af omkostningerne til fælles infrastruktur (primært start- og landingsbane og kontroltårn) og de fælles tjenesteydelser (primært flynavigation og beskyttelsestjenester samt brandberedskab).
The FIATA financing covered the same tasks as the FPTA financing and was extended to those tasks covered by the airport tax in order to supplement the latter for small airports.
Driftstilskud
In essence, the FIATA tasks were split into two distinct ‘parts’: an ‘airport’ part providing supplementary cover for safety and security tasks at small airports, and an ‘air transport’ part providing subsidies for routes supporting regional development.
De vigtigste regnskabs- og forretningsmæssige data fra CCI-lufthavn for perioden 1999-2005 er sammenfattet i tabel 2 i denne betragtning.
Decisions to pay the FIATA subsidies providing additional financing for the safety and security tasks were taken following an opinion from the FIATA committee managing the ‘airport’ part.
Tabel 2
In 2005 the FIATA was abolished and, for two years, the corresponding financing was provided directly through the state budget according to the same operating principles, particularly an opinion from a management committee.
Nøgletal for CCI-lufthavn (tusinde EUR) [29]
In 2008 the state replaced this arrangement with an increase in airport tax, which means that this tax is set at a rate higher than what is necessary to cover the safety and security costs at certain airports.
Indtægter Ryanair
The surplus thus created is redistributed among the smallest airports in order to supplement their revenue from the airport tax.
Indtægter i alt
As indicated above, the annual statements of airport operators, which are checked by the administrative authorities, give the predicted and recorded costs and the predicted and recorded revenue from both the airport tax and the additional financing instrument.
Betalinger til Ryanair
Likewise, the annual accounts kept by operators, based on which the balance of actual costs and revenue is calculated, which, if positive, results in a reduction in the airport tax and financial charges being payable by operators, include both the airport tax proceeds and the financing received through the additional financing instrument.
Udgifter i alt
The statement, checking and ex post adjustment mechanism intended to prevent the payment of public resources in excess of the costs actually incurred therefore applies to both the airport tax and the additional financing instrument.
Resultat
This national system applies to Nîmes airport.
Anlægsaktiver
However, when the airbase was operating, the tasks covered by the system described in the above recitals were partly carried out by the operator of that airbase.
Egenkapital
The costs therefore incurred were only partly rebilled to the civilian operator according to the terms of the agreement defining the distribution between the civilian operator and the military operator of the investment and operating costs for those facilities and services that were jointly used.
Samlet status
This partial rebilling took account of the fact that most of the activity at the airport was military.
I åbningsafgørelsen havde Kommissionen oplyst, at den i CCI-lufthavns balance for årene 2000-2006 havde afdækket regnskabsposteringer vedrørende driftstilskud, hvis beløb er anført i tabel 3 i denne betragtning:
The share of the costs paid by the civilian operator was then compensated under the sovereign tasks financing system described in this section.
Tabel 3
Following the closure of the airbase on 1 July 2011, VTAN took over all the airport safety and security tasks for which civilian airport operators are responsible under French law, with the associated costs being compensated under the system set out above.
Driftstilskudsbeløb modtaget af CCI mellem 2000 og 2006 (i EUR), jf. åbningsafgørelsen
Furthermore, the Commission noted in the opening decision that, as Nîmes airport had mainly been a military aerodrome until July 2011, certain investments in joint infrastructure, notably the runway, had been made under the control of the Ministry of Defence.
Staten
FINANCIAL SUPPORT FOR THE CCI-AIRPORT
Regionen
The CCI-Airport operated Nîmes airport until 31 December 2006.
Kommuner
Contractual framework
Øvrige
Under the 1986 temporary occupation authorisation, the CCI had to pay a fee of FRF 2000 per year to the state, which owned the infrastructure.
I alt
Aside from this stipulation, no other financial transfer benefiting the CCI-Airport was included in this contractual framework, which remained in force until 1 February 2006.
Frankrig forklarede disse forskellige beløb på følgende måde.
On 1 February 2006 the state placed the airport infrastructure in the civilian area at the disposal of the SMAN and authorised the latter to organise the airport’s civilian activity, subject to the powers of the Ministry of Defence.
I 2005 modtog CCI-lufthavn tilskud på 250000 EUR fra CAAC, 600000 EUR fra CANM og 500000 EUR fra CGG til dækning af sit driftsunderskud.
The agreement signed on 31 January 2006 between the state and the SMAN requires the SMAN, or the third-party operator appointed by the latter, to develop and finance the movement areas, stands and equipment storage areas within the civilian area.
I 2006 modtog CCI-lufthavn 200000 EUR fra CCI's afdeling for generelle anliggender til dækning af sit driftsunderskud.
In this context, a public service delegation agreement was signed between the SMAN and the CCI in order to entrust the latter with the operational management of the airport between 1 February and 31 December 2006, which was the time needed to organise an invitation to tender procedure in order to select a new operator.
Derimod svarer ingen af de øvrige beløb, der er nævnt i tabel 3 i foregående betragtning, ifølge Frankrig til finansiel støtte fra de lokale forvaltningsmyndigheder til CCI-lufthavns økonomiske aktiviteter.
Article 6 of this agreement required the airport operating costs to be covered by the CCI, whilst the investment expenditure was funded by the SMAN.
Frankrig anfører således, at:
To cover the airport operating costs, it was stipulated that the operator could have recourse to contributions from other relevant public bodies.
beløbene 22937 og 43613 EUR, som er anført for henholdsvis 2000 og 2001, blev afsat til drift af shuttleforbindelsen mellem Nîmes centrum og lufthavnen
An annual fee of one euro was to be paid to the SMAN by the CCI.
beløbet 62518 EUR, der er nævnt for 2002, med hensyn til 16518 EUR svarer til finansiering af shuttleforbindelsen og med hensyn til 46000 EUR til et tilskud fra FIATA, der som tidligere forklaret stammer fra den nationale ordning for finansiering af statslige opgaver
Investments in the civilian area of the airport
412934 EUR, der er nævnt for 2003, med hensyn til 12603 EUR svarer til finansiering af shuttleforbindelsen, med hensyn til 14218 EUR til et tilskud fra FIATA og med hensyn til 386103 EUR til en finansiering fra staten til dækning af statslige sikringsopgaver, der henhører under lufthavnsafgiftens og FIATA's område
The French authorities have set out all the investments made in the civilian area of the airport by the CCI-Airport over the 1970-2006 period, which totalled EUR 19447268.
beløbet 43281 EUR, der er nævnt for år 2004, med hensyn til 3694 EUR svarer til finansiering af shuttleforbindelsen og med hensyn til 39587 EUR til et tilskud fra FIATA
These investments increased the size of the passenger terminal.
beløbet 13758 EUR, der er nævnt i spalten »Øvrige« for 2005, svarer til et tilskud fra FIATA.
Alterations were particularly made to the concourse, check-in area, departure lounge, passenger arrivals area and administrative area.
Shuttleforbindelsen drives af en ekstern tjenesteyder med finansiel støtte fra forskellige offentlige myndigheder.
The aim was to adapt the airport so that it could handle 600000 to 800000 passengers per year.
Den kontrolleres ikke af CCI-lufthavn og indgår ikke i dennes aktiviteter.
This work was paid for in full by the CCI-Airport through self-financing and borrowing.
Frankrig præciserede endvidere, at CCI med undtagelse af betalingen på 200000 EUR i 2006, jf. betragtning 55, ikke i hele koncessionens løbetid foretog overførsler mellem afdelingen for generelle anliggenders konti og lufthavnsafdelingens konti.
France has also stressed that, during the period of operation by the CCI until 1 February 2006, the entire airport, except for the passenger terminal, was used for military activities.
De franske myndigheder understreger dog, at der blev udbetalt tilbagebetalingspligtige forskud.
The runway and control tower, for example, were built and used for military aviation.
Strømme og saldi for disse forskud er sammenfattet i tabel 4 i denne betragtning.
These existing infrastructures were subsequently used for commercial aviation, but on a secondary basis to the military activity.
Tabel 4
The Ministry of Defence did make investments in these infrastructures.
Forskud fra CCI's afdeling for generelle anliggender til lufthavnsafdelingen (EUR) [34]
However, these investments were not intended to develop or maintain the airport’s commercial activities, but rather its military activities, and in this respect they were not made or assumed by the civilian operator.
Modtaget forskud
On the other hand, the CCI-Airport paid the military operator a contribution corresponding to its share of the costs associated with the joint infrastructure (mainly the runway and control tower) and the joint services provided (mainly air navigation and firefighting services).
Forskudsbeholdning ved regnskabsårets udløb
Operating subsidies
Herefter blev artikel 48 i koncessionskontrakten fra 1965 bragt i anvendelse, hvorefter »staten refunderer handelskammeret de udlæg, som dette måtte have foretaget af egne midler, osv.« ved koncessionens udløb.
The CCI-Airport’s main accounting and commercial data for the 1999-2005 period are summarised in Table 2 in this recital.
Endelig havde Kommissionen i åbningsafgørelsen konstateret, at CCI-lufthavn for perioden 2000-2006 ikke havde indført udgifterne under rubrikken »Bidrag til lufthavnsforvalterens generelle udgifter« i sit regnskab.
Table 2
I åbningsafgørelsen fremsatte Kommissionen den hypotese, at CCI's afdeling for generelle anliggender ikke havde faktureret generalomkostninger i forbindelse med anvendelsen af sine ressourcer til f.eks. administrativ eller regnskabsmæssig forvaltning af lufthavnsafdelingen.
Key figures for the CCI-Airport (thousand EUR) [29]
I sit svar på åbningsafgørelsen anførte Frankrig dog, at samtlige fælles ydelser til CCI's forskellige afdelinger, herunder CCI-lufthavn, blev viderefaktureret, idet bidraget fra hver afdeling blev fastsat i forhold til en fordelingsnøgle baseret på omfanget af ydelser, som hver afdeling under CCI gjorde brug af.
Ryanair revenue
Med hensyn til f.eks. edb-udgifter afholdt hver afdeling omkostninger i forhold til det antal tilsluttede computere, som den berørte afdeling anvendte.
Total revenue
Frankrig fremlagde nærmere oplysninger om, hvilke beløb lufthavnsafdelingen deltog med i de generelle udgifter mellem 2000 og 2006, post for post (forvaltningskontrol, personaleledelse, regnskab, edb, leverancer, forsikringer, post).
Payments to Ryanair
FINANSIEL STØTTE TIL VTAN
Total expenditure
Kontraktlig ramme og driftstilskud
Result
Formålet med denne kontrakt er drift, service og vedligeholdelse af lufthavnens civile zone samt udvikling af trafik og tjenesteydelser med henblik på modtagelse af civile fly og aktiviteten i de virksomheder, der var etableret på området.
Assets
Senere og i overensstemmelse med artikel 1a i CDSP etablerede Veolia Transport selskabet VTAN til opfyldelse af CDSP.
Equity
VTAN's moderselskab, Veolia Transport, har ligeledes bemyndigelse til at udøve andre kommercielle aktiviteter, der er »beslægtede« med driften af lufthavnen.
Final balance
I overensstemmelse med artikel 27 i CDSP udbetaler SMAN et forud fastsat årligt bidrag til VTAN for at sikre den finansielle balance i lufthavnsdriften.
The Commission indicated in the opening decision having identified, in the CCI-Airport financial statements for the years 2000 to 2006, accounting entries relating to operating subsidies, for which the amounts are given in Table 3 in this recital:
Bidraget beregnes som forskellen mellem luftfartsselskabets forpligtelse med hensyn til det skønsmæssige udgiftsniveau (samlede omkostninger plus nettofortjeneste før skat) og sidstnævntes forpligtelse med hensyn til skønsmæssigt indtægtsniveau.
Table 3
Bidraget er fast bortset fra en årlig indeksregulering på grundlag af en formel, jf. artikel 27, stk. 6, i CDSP.
Amounts of the operating subsidies received by the CCI between 2000 and 2006 (in EUR), as identified in the opening decision
I henhold til CDSP fastsættes det faste bidragsbeløb til [1,2-1,5] mio. EUR om året ekskl. moms (2005-værdi i euro) i et referencescenario svarende til driftsbetingelserne i andet kvartal 2006.
State
Det bestemmes imidlertid i CDSP, at det faste bidragsbeløb ændres i tilfælde af, at VTAN skulle opleve »tilbagegang« som defineret efter præcise kriterier i CDSP.
Region
I et sådant tilbagegangsscenarie vil det faste bidrag ifølge CDSP blive nedsat til [1,0-1,3] mio. EUR netto om året.
Other
Såfremt bruttofortjenesten ved lufthavnsdriften et givet år ligger over den oprindeligt forventede fortjeneste, dvs. hvis økonomien i virksomheden er bedre end den skønnede og forpligtende økonomi, skal [30-45 %] af forskellen i fortjeneste ifølge CDSP fratrækkes det faste bidragsbeløb.
Total
Under hensyntagen til den yderligere selskabsskat på 10 % af forskellen i bruttofortjeneste giver denne reduktionsformel mulighed for at dele en fortjeneste, som ikke oprindelig var forventet, ligeligt mellem SMAN og VTAN.
France has given the following explanations for these various amounts.
Den 27. januar 2010 blev der indgået en første tillægskontrakt til CDSP (i det følgende benævnt »tillægskontrakt nr.o 1«), da det var umuligt for VTAN at opkræve afgiftsbeløbet for tilladelsen til midlertidig benyttelse fra en fabrik beliggende i lufthavnsområdet (SGAÏ-fabrikken), hvilket ikke var kendt på tidspunktet for udarbejdelsen af Veolias tilbud.
In 2005 the CCI-Airport received subsidies of EUR 250000 from the CAAC, EUR 600000 from the CANM and EUR 500000 from the CGG to cover its operating deficit.
Tillægskontrakt nr. 1 til CDSP øgede det faste bidrag med [20000-50000] EUR.
In 2006 the CCI-Airport received a payment of EUR 200000 from the general arm of the CCI to cover its operating deficit.
En anden tillægskontrakt (i det følgende benævnt »tillægskontrakt nr. 2«) blev indgået den 20. juli 2010 med henblik på at få VTAN til at forny platformens kølegruppe.
On the other hand, according to France, none of the other amounts indicated in Table 3 in the above recital correspond to financial support from public authorities for the CCI-Airport’s economic activities.
Ifølge tillægget skal SMAN godtgøre VTAN den ikkeafskrevne værdi af udstyret ved kontraktens ophør.
According to France: