natgillin/translations-raw huggingface dataset:
De cypriotiske myndigheder anerkender dette i deres bemærkninger.
Pursuant to Annex IV.4 point 4 of the Cypriot Accession Treaty, aid schemes and individual aid granted to activities linked to the production, processing and marketing of agricultural products, put into effect in a new Member State before the date of accession and still applicable after that date, shall be regarded as existing aid within the meaning of Article 88(1) of the EC Treaty (now Article 108(1) TFEU) if the aid measure is communicated to the Commission within four months of the date of accession.
Med hensyn til de foreslåede kompensationsforanstaltninger anføres det i planen, at frasalg af produktionskapacitet eller reduktion af markedstilstedeværelse ganske enkelt ikke er muligt i CSK's tilfælde.
The measure at hand can therefore not be regarded as existing aid within the meaning of Annex IV.4 point 4 of the Accession Treaty.
CSK er en lille virksomhed, der ikke udøver anden aktivitet end slagtning af dyr.
The restructuring plan however foresees, amongst others, the transformation of CSK into a company under private law.
Dens produktionslinje varierer kun ganske lidt afhængigt af dyretype.
This transformation will end the current legal status of CSK which will, in the future, also be subject of normal bankruptcy proceedings.
Derfor anfører man i planen, at en reduktion af kapaciteten ville medføre, at CSK ganske enkelt ikke ville være levedygtigt.
The Cypriot authorities moreover have confirmed that outstanding liabilities towards the Veterinary Service will be paid off gradually after the restructuring.
Det er korrekt, at eftersom CSK er aktiv i et støtteberettiget område, kan Kommissionen muligvis acceptere begrænsede kompensationsforanstaltninger.
They argue that their decision to grant the restructuring aid to CSK constitutes a proof of the government's intention to implement an arrangement with regard to CSK's debts to government departments.
Den præcise udstrækning af de nødvendige kompensationsforanstaltninger afhænger af markedsstrukturen og støttens indvirkning på konkurrencen.
V.3.2.
Kommissionen konkluderer, at de cypriotiske myndigheder ikke har fremlagt dokumentation for, at uberettigede fordrejninger af konkurrencen vil kunne undgås.
Loan of EUR 512850
Derfor finder Kommissionen de kompensationsforanstaltninger, som Cypern foreslår, utilstrækkelige.
As was shown in recital 96 above it cannot be excluded that there has been an additional aid element in connection with the loan of EUR 512850 by the Municipalities Union which has not yet been paid back by CSK.
Rammebestemmelserne (punkt 43) fastsætter, at støttebeløbet og støtteintensiteten skal begrænses til det absolutte minimum af de omstruktureringsomkostninger, der er nødvendige for at kunne gennemføre omstruktureringen under hensyn til virksomhedens, aktionærernes eller den pågældende koncerns finansielle ressourcer.
Such additional aid would have neither been linked to investment, training, job creation or any counterpart required from the beneficiary.
Punkt 44 i rammebestemmelserne fastsætter, at Kommissionen normalt anser et bidrag til omstruktureringen af en større virksomhed (som CSK i det foreliggende tilfælde) på mindst 50 % for passende.
The aid would have been simply intended to strengthen the financial position of the beneficiary.
Men ifølge punkt 55 og 56 i rammebestemmelserne kan betingelserne for godkendelse af støtte være mere lempelige for så vidt angår størrelsen af støttemodtagerens bidrag, hvis støttemodtageren ligger i et støtteberettiget område.
Such aid would therefore constitute operating aid, which is incompatible with the internal market.
I henhold til den oprindelige omstruktureringsplan udgjorde de samlede omkostninger til omstruktureringen af CSK omkring 27 mio. EUR, hvoraf 15 mio. EUR skulle ydes af staten i form af omstruktureringsstøtte, mens de resterende 12 mio. EUR skulle finansieres gennem CSK's eget bidrag (salg af fast ejendom til en værdi af 7 mio. EUR og optagelse af et nyt lån på 5 mio. EUR).
Such additional aid element would still need to be paid back to the Municipalities Union and would increase the outstanding liabilities of CSK, the settlement of which will be dealt with under the debt to be settled as part of the restructuring (cf. recital 109 above).
Ifølge denne oprindelige omstruktureringsplan ville virksomhedens deltagelse have udgjort 44,4 % af de samlede omstruktureringsomkostninger (jf. betragtning 25 og 26).
V.3.3.
De cypriotiske myndigheder har bekræftet, at støttebeløbet udelukkende skulle anvendes til, at CSK kunne betale sin gæld.
Aid to personnel
Derfor vil den kun blive anvendt til gennemførelsen af omstruktureringsplanen, og den vil ikke give virksomheden yderligere likviditet, der kunne anvendes til aktiviteter uden sammenhæng med omstruktureringsprocessen.
The Commission has constantly held that compensation for so-called stranded costs (i.e. costs arising from commitments entered into prior to the beginning of market opening which can no longer be honoured under the same conditions in a competitive market environment) can, under certain circumstances, be considered compatible with the internal market.
Hvis man udelukkende anvender udbyttet af salget af jord til en værdi af omkring 7 mio. EUR, ville CSK's eget bidrag kun udgøre omkring 21 %, hvilket Kommissionen anser for alt for lavt, selv under hensyntagen til, at støttemodtageren er beliggende i et støtteberettiget område.
In this context it has recognised that the gradual transition from a situation of largely restricted competition to one of genuine competition at Union level must take place under acceptable economic conditions.
[21]
Therefore, it has accepted in a number of decisions that Member States grant State aid to relief the historic operator of a part of its ‘legacy’ liabilities.
Tildelingen af omstruktureringsstøtten sker på det vilkår, at virksomheden til fulde gennemfører omstruktureringsplanen.
The Commission has considered in its decisional practice that the relief has to be limited to what is necessary to equalise the rate of social liabilities that the historic operator bears as a cost with the rate of social liabilities born by its competitors [19].
De cypriotiske myndigheder har rent faktisk bekræftet, at manglende gennemførelse (helt eller delvis) af omstruktureringsplanen fra støttemodtagerens side inden for den fastsatte frist vil medføre annullering af støtten samt pligt til tilbagebetaling af allerede udbetalte beløb.
In the instant case it is considered that CSK, due to its nature as a public service organisation, is placed at a structural disadvantage as compared to its competitors since it has to bear high labour costs stemming from the pre-liberalisation period of the Cypriot slaughterhouse market prior to Cyprus' accession to the EU in 2004 (cf. recitals 35 and 36).
De cypriotiske myndigheder har forpligtet sig til at fremsende en årlig rapport, der indeholder de oplysninger, der kræves i punkt 51 i rammebestemmelserne.
In their reply of 30 March 2012 the Cypriot authorities argue that under the Termination of Employment Law (N.24/1976) the minimum cost for privately owned slaughterhouses to lay off employees is a compulsory notice period of eight weeks (cf. recital 86 above).
Ifølge rammebestemmelserne må der kun ydes omstruktureringsstøtte en gang hvert 10. år.
According to the Cypriot authorities, a private slaughterhouse is not obliged to pay in addition any compensation for the laying-off of workers, unless there are specific collective agreements with Trade Unions which, according to the same authorities, is not the case for the main competitor of CSK.
De cypriotiske myndigheder bekræftede i forbindelse med afgørelsen om redningsstøtte, at CSK ikke tidligere havde modtaget rednings- eller omstruktureringsstøtte.
The Commission therefore considers that the EUR 3,4 million salary difference for employees who are being transferred to municipalities could be considered compatible with the internal market but, given that CSK is a firm in difficulty, it should have been included by Cyprus in the respective restructuring costs.
De cypriotiske myndigheder forpligtede sig i punkt 28 i afgørelsen om redningsstøtte til senest seks måneder efter godkendelsen af redningsstøtteforanstaltningen at give Kommissionen meddelelse om en omstruktureringsplan eller en likvidationsplan eller bevis for, at lånet var blevet tilbagebetalt fuldt ud, og/eller at sikkerhedsstillelsen var blevet ophævet [22].
The compatibility assessment will therefore be dealt with directly under the assessment of compatibility of the restructuring aid.
Kommissionen kræver, at Cypern tilbagesøger al støtte, som allerede er ydet til CSK i forbindelse med statens overbærenhed med forsinkelserne i betaling af de forfaldne beløb, i forbindelse med overflytningen af medarbejdere til kommunerne og enhver støtte, som endnu ikke er tilbagebetalt til sammenslutningen af kommuner i forbindelse med lånet på 512850 EUR —
According to point 136 of those new Guidelines, notifications registered by the Commission prior to 1 August 2014 will be examined in the light of the criteria in force at the time of notification.
VEDTAGET DENNE AFGØRELSE:
At the time of notification of the restructuring aid in favour of CSK (3 November 2010), the Community Guidelines on State aid for rescuing and restructuring firms in difficulty (‘Guidelines’) were in force.
Artikel 1
The aid at hand has therefore to be examined against the provisions contained in those Guidelines.
Statsstøtten, som Cypern planlægger at yde til omstruktureringen af Centralslagteriet i Kofinos (»CSK«), er uforenelig med det indre marked.
V.3.4.1.
Artikel 2
As a starting point, it has to be examined whether the beneficiary is a firm in difficulty within the meaning of points 10 and 11 of the Guidelines.
Cypern underretter senest to måneder efter meddelelsen af denne afgørelse Kommissionen om, hvilke foranstaltninger der er truffet for at efterkomme artikel 1.
The Cypriot authorities have already demonstrated in the framework of Case N 60/10 that CSK was a firm in difficulty since the usual signs of a firm in difficulty were present (such as increasing losses, diminishing turnover, increasing excess capacity, declining cash flow, increasing debt and decreasing net asset value) and that it could not recover through its own resources or with funds it could obtain from its owners/shareholders or from market resources (cf. recital 21).The negative trend in the economic development of CSK has continued since (cf. recitals 22 and 23).
Artikel 3
CSK can therefore be regarded as a firm in difficulty within the meaning of point 11 of the Guidelines.
Redningsstøtten på 1,6 mio. EUR til CSK, som blev godkendt ved Kommissionens afgørelse af 6. maj 2010, samt støtte i forbindelse med statens overbærenhed for forsinkelser af betalingen af forfaldne beløb, i forbindelse med overflytning af medarbejdere til kommunerne og i forbindelse med lån et på 512850 EUR udgør statsstøtte, der er uforenelig med det indre marked.
The condition of point 12 of the Guidelines is also fulfilled since CSK is not a newly created company, having been created in 1981.
Cypern skal tilbagesøge den i artikel 3 omhandlede støtte fra støttemodtageren, CSK.
Chapter 5 of the Guidelines contains specific provisions applicable to aid for restructuring in the agricultural sector.
De beløb, der skal inddrives, tilskrives rente fra den dato, hvor de blev stillet til rådighed for modtageren, indtil de er tilbagebetalt.
Aid measures in favour of enterprises processing and marketing agricultural products are, however, not covered by that Chapter.
Renten beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 [23] og Kommissionens forordning (EF) nr. 271/2008 [24] om ændring af forordning (EF) nr. 794/2004.
Since CSK is active in the processing and marketing of agricultural products, the specific provisions of the Guidelines applicable to aid for restructuring in the agricultural sector do not apply.
Cypern indstiller alle resterende udbetalinger af den i artikel 3 omhandlede støtte med virkning fra datoen for vedtagelsen af denne afgørelse.
V.3.4.2.
Artikel 5
Restoration of long-term viability
Tilbagesøgningen af den i artikel 3 omhandlede støtte iværksættes øjeblikkeligt og effektivt.
According to point 34 of the Guidelines, the grant of restructuring aid must be conditional on the implementation of a restructuring plan which must be endorsed by the Commission in all cases of individual aid.
Cypern skal sikre, at denne afgørelse efterkommes inden for fire måneder efter meddelelsen herom.
According to point 35 of the Guidelines, the restructuring plan must restore the long-term viability of the firm within a reasonable timescale.
Artikel 6
In the present case, Cyprus has indeed approved a restructuring plan and it also communicated it to the Commission in the context of the notification submitted on 3 November 2010.
Senest to måneder efter meddelelsen af denne afgørelse sender Cypern Kommissionen følgende oplysninger:
As required by the Guidelines, the plan is comprehensive and includes a detailed market survey of the Cypriot slaughterhouse market.
det samlede beløb (hovedstol og renter), der skal tilbagesøges fra støttemodtageren
On request by the Commission the Cypriot authorities submitted an update to the business plan as regards financial projections and market data on 26 November 2012.
en detaljeret beskrivelse af allerede trufne eller planlagte foranstaltninger med henblik på at efterkomme denne afgørelse
The original plan describes in detail the problems that CSK faced and that have affected its viability.
dokumentation for, at støttemodtageren har fået påbud om at tilbagebetale støtten.
The main reasons were the lack of flexibility of CSK as a public undertaking, the heavy debts as well as the personnel costs.
Cypern underretter Kommissionen om udviklingen i de foranstaltninger, der træffes for at efterkomme denne afgørelse, indtil den i artikel 3 omhandlede støtte er fuldt tilbagebetalt.
The restructuring measures as described above in recitals 43 to 45 (change of legal status, reduction of the company's liabilities, and reduction of personnel) could contribute to the company's return to viability.
Cypern indsender på Kommissionens anmodning straks oplysninger om, hvilke foranstaltninger der allerede er truffet eller planlagt for at efterkomme afgørelsen.
The original restructuring plan is based on the actual results of the year 2009 and the first eight months of 2010 and an assumed market growth of 2 % p.a.
Cypern sender tillige detaljerede oplysninger om, hvor store støttebeløb og renter støttemodtageren allerede har tilbagebetalt.
The Cypriot authorities argue that this percentage was the average annual increase of slaughters in Cyprus during the period 1998-2008 and this has also been the prediction made by CSK's management for the 5-year projection period in the original restructuring plan (cf. recital 63).
Artikel 7
Data and projections for the company's development are presented until 2017.
Denne afgørelse er rettet til Republikken Cypern.
The financial results foreseen in the original plan for all three scenarios (expected, best-case and worst-case) and highlighted by the Cypriot authorities are presented in the tables below (figures in thousand euros).
Udfærdiget i Bruxelles, den 16. januar 2015.
Expected Scenario
På Kommissionens vegne
Production Costs
Medlem af Kommissionen
Administration Costs
EUT C 165 af 7.6.2011, s. 12.
Operational Income
Kommissionens afgørelse af 6. maj 2010 i statsstøttesag N 60/10 (EUT C 233 af 28.8.2010, s. 2).
Non-Operational Sums
Se fodnote 1.
Surplus
Official Gazette Annex I(I), No. 3679, 31.1.2003.
Best-case Scenario
Beregnet som antal husdyr i betydningen i artikel 4(A) i Rådets direktiv 64/433/EØF af 26. juni 1964 om sundhedsmæssige problemer vedrørende handelen med fersk kød (EFT 121 af 29.7.1964, s. 1977/64).
Worst-case Scenario
EUT L 124 af 20.5.2003, s. 36.
All three scenarios show a clear reduction of production and administrative costs (which still amounted to some EUR 4,5 million and EUR 1,5 million respectively in 2009) which would allow CSK to produce a net profit as of 2011 onwards (except for a net loss of some EUR 80000 in 2012 in the worst-case scenario).
Beregnet som antal husdyr, jf. artikel 4(A) i direktiv 64/433/EØF.
However, those results have to be seen against the background of the overall financial position of CSK and in connection with the expected cash flows.
Rådets forordning (EF) nr. 1234/2007 af 22. oktober 2007 om en fælles markedsordning for landbrugsprodukter og om særlige bestemmelser for visse landbrugsprodukter (fusionsmarkedsordningen) (EUT L 299 af 16.11.2007, s. 1).
Accumulated losses had led to a negative equity of CSK of some 28,6 million by the end of 2009.
Domstolens dom af 17. september 1980, sag 730/79, Phillip Morris Holland BV mod Kommissionen for De Europæiske Fællesskaber, Sml. 1980, s. 2671, præmis 11.
Even under the best-case scenario of the original business plan CSK would not have gotten back to a positive equity base (negative equity of some 3 million still projected for the end of the forecast period in 2017).
Se f.eks. sag T-152/99, HAMSA mod Kommissionen, Sml. 2002 II, s. 3049, præmis 156 ff.
Furthermore, the expected scenario still projects negative net cash flows for the period 2012-2016.
EFT C 273 af 9.9.1997, s. 3.
In this context it also has to be noted that no capital expenditure is budgeted until and including 2012 and then is only taken into account at EUR 200000 for the years 2013 and 2014 and at EUR 100000 for the period 2015-2017.
EUT C 14 af 19.1.2008, s. 6.
Given a projected level of depreciation ranging between EUR 595000 in 2011 and EUR 346000 in 2017 in all three scenarios this would seem imprudent.
EUT C 244 af 1.10.2004, s. 2.
In November 2012, on request by the Commission the Cypriot authorities submitted updated financial projections for the expected and worst-case scenarios covering the period 2013-2020.
EUT C 155 af 20.6.2008, s. 10.
Both scenarios use the financial position, personnel numbers and remuneration, market size and market share of CSK as of 31 August 2012 as a starting point.
Sag 30/59 Gezamenlijke Steenkolenmijnen i Limburg mod Den Høje Myndighed [1961] Sml. 3, præmis 29 og 30, sag C-251/97 Frankrig mod Kommissionen Sml. 1999 I, s. 6639, præmis 40, 46 og 47 og samlede sager C-71/09 P, C-73/09 P og C-76/09 P Comitato Venezia vuole vivere mod Kommissionen Sml. 2011 I, s. 4727, præmis 90 til 96.
According to the Cypriot authorities it is assumed that CSK will return to the market shares as used in the original restructuring plan (in the respective scenario).
Rammebestemmelserne for statsstøtte til redning og omstrukturering af kriseramte virksomheder fra 2004 gælder som forklaret i betragtning 117-118 nedenfor.
Their main argument to underline this assumption is that many clients have stopped working with CSK even though they have stated that they wish to work with CSK, due to the fact that its continued operation is uncertain and they wish to secure a service provider for the slaughtering of their animals.
EUT C 204 af 1.7.2014, s. 1.
The updated business plan shows the following projections:
Meddelelse fra Kommissionen — Statsstøtte — Offentliggørelse af eksisterende statsstøtteforanstaltninger i de nye medlemsstater inden for landbrugssektoren (EUT C 147 af 17.6.2005, s. 2).
Updated Expected Scenario
Kommissionens beslutning 2008/204/EF af 10. oktober 2007 om Frankrigs statsstøtte til en reform af finansieringen af pensionerne til tjenestemandsansatte i La Poste (EUT L 63 af 7.3.2008, s. 16).
Updated Worst-case Scenario
EUT C 249 af 31.7.2014, s. 1.
Due to the later entry into profitability the equity situation of CSK is even worse in the updated business plan, showing in the updated expected scenario still a negative equity of some EUR 10,4 million at the end of the projection period (2020) and no positive net cash flow for the period 2015-2020.
Supra fodnote 1.
However, according to the information provided by the Cypriot authorities on 26 November 2012 the Cypriot market for animal slaughter showed a general downward trend with stagnation in 2010, a contraction of 2 % in 2011 and a further contraction of 3,8 % in 2012 (cf. recital 31).
Kommissionens forordning (EF) nr. 794/2004 af 21. april 2004 om gennemførelse af Rådets forordning (EU) 2015/1589 om fastlæggelse af regler for anvendelsen af artikel 108 i traktaten om Den Europæiske Unions funktionsmåde (EUT L 140 af 30.4.2004, s. 1).
Furthermore, Cypra had meanwhile entered the cattle-slaughter segment and overcapacity had in general increased in the market.
Kommissionens forordning (EF) nr. 271/2008 af 30. januar 2008 om ændring af forordning (EF) nr. 794/2004 om gennemførelse af Rådets forordning (EF) nr. 659/1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 (EUT L 82 af 25.3.2008, s. 1).
Against this background, it is surprising that the Cypriot authorities assume in relation to the updated business plan (submitted in November 2012) that CSK would return to the market shares as used in the original restructuring plan (cf. recital 128 above).
Ved brev af 7. december 2010 anmodede Kommissionen om yderligere oplysninger, som de cypriotiske myndigheder fremsendte den 10. januar 2011.
The Commission therefore considers that in view of CSK's general weak financial position (negative equity at the end of the projection period even in the best-case scenario of the original business plan, cf. recital 127 above) and the tight cash flow situation of the company combined with the unfavourable market conditions, the envisaged restructuring plan will not allow the company to regain long term viability.
Den 20. januar 2011 modtog Kommissionen en klage fra virksomheden Cypra Ltd (»Cypra«), en konkurrent til CSK.
V.3.4.3.
Det oprindelige støttebeløb som anmeldt i november 2010 var på 15 mio. EUR.
Avoidance of undue distortions of competition
Men i deres brev af 14. maj 2013 angav de cypriotiske myndigheder et støttebeløb på 17,8 mio. EUR som følge af de stigende omstruktureringsomkostninger.
Pursuant to point 38 of the Guidelines, compensatory measures must be taken, in order to ensure that the adverse effects on trading conditions are minimised as much as possible, so that the positive effects pursued outweigh the adverse ones.
Virksomhedens årsregnskaber for perioden 2006-2009 bekræftede denne konstatering.
As mentioned above, CSK is indeed located in an assisted area within the meaning of Article 107(3)(c) of the TFEU.
Den oprindeligt anmeldte omstruktureringsstøtte, som skulle ydes til støttemodtageren, udgjorde 15 mio. EUR.
The arguments raised by the Cypriot authorities in this respect are the following:
Dette svarede til 55,6 % af de samlede omstruktureringsomkostninger på 26,85 mio. EUR.
The restructuring plan argues that CSK's market share in the European market is minimal, and that its market share in Cyprus has steadily dropped during the last years.
Men i deres brev af 14. maj 2013 anførte de cypriotiske myndigheder, at omstruktureringsomkostningerne i mellemtiden var steget, og at omstruktureringsstøtten derfor ville blive hævet til 17,772 mio. EUR.
The argument concerning the low market share of CSK at a European scale seems not to be relevant.
Ifølge de cypriotiske myndigheder havde CSK til hensigt at finansiere sit eget bidrag gennem optagelse af et nyt lån på 5 mio. EUR og gennem salg af aktiver for 7 mio. EUR.
Furthermore, the Commission is of the opinion that, although CSKs share in the Cypriot slaughter market has seen a considerable drop from 68 % back in 2005 to some 31 % in 2010 and 26,5 % in 2012 (cf. recitals 30 to 33), its market share is still important.
Støttemodtagerens eget bidrag på 12 mio. EUR ville dermed svare til 40,3 % af de samlede ajourførte omstruktureringsomkostninger.
The initial plan argued further that if CSK stopped operating, this would cause serious market disruptions as well as competition problems.