natgillin/translations-raw huggingface dataset:
I åbningsafgørelsen nåede Kommissionen til den foreløbige konklusion, at kommunen havde givet Willem II en selektiv fordel ved hjælp af statens ressourcer og dermed havde givet støtte til fodboldklubben.
Football takes the form of gainful employment and provides services for remuneration; it has developed a high level of professionalism and thereby increased its economic impact [4].
Kommissionen mente endvidere, at støtteforanstaltninger til professionelle fodboldklubber sandsynligvis vil fordreje konkurrencen og påvirke samhandelen mellem medlemsstaterne inden for betydningen af traktatens artikel 107, stk. 1.
Professional football clubs deploy economic activities in several markets, other than participating in football competitions, which have an international dimension, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage.
I åbningsafgørelsen bemærkede Kommissionen, at Willem II havde været i finansielle vanskeligheder på det tidspunkt, hvor støtten blev tildelt.
Aid to a professional football club strengthens its position on each of those markets, most of which cover several Member States.
For at vurdere om støtten er forenelig med rammebestemmelserne for statsstøtte til redning og omstrukturering af kriseramte virksomheder [6] (»rammebestemmelserne«), anmodede Kommissionen om oplysninger om overholdelsen af alle kravene i rammebestemmelserne.
Therefore, if State resources are used to provide a selective advantage to a professional football club, regardless of the league in which it plays, 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 [5].
Kommissionen var navnlig ikke i stand til at kontrollere, om betingelserne i punkt 34-37 i rammebestemmelserne vedrørende arten og opfyldelsen af en omstruktureringsplan var blevet overholdt.
Grounds for initiating the procedure
Kommissionen kunne heller ikke kontrollere, om der var givet tilstrækkelige kompenserende modydelser inden for betydningen af punkt 38-42.
In the opening decision, the Commission arrived at the preliminary conclusion that the municipality had provided a selective advantage to Willem II with the use of State resources and had, hence, provided aid to the football club.
Det skulle endvidere påvises, at støtten havde været begrænset til det nødvendige minimum, at modtageren selv havde betalt et passende eget bidrag til omstruktureringen, og at princippet om engangsstøtte blev overholdt.
The Commission also took the position that aid measures to professional football clubs are likely to distort competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty.
BEMÆRKNINGER FRA NEDERLANDENE
In the opening decision the Commission noted that Willem II had been in financial difficulties at the time the aid was awarded.
Nederlandene var ikke enige i, at foranstaltningen til omstrukturering af stadionlejekontrakten udgjorde statsstøtte.
In order to assess the compatibility of the aid with the Guidelines on State aid for rescuing and restructuring of firms in difficulty [6] (hereinafter: ‘the Guidelines’), the Commission requested information on the compliance with all requirements set out in the Guidelines.
Ifølge Nederlandene fulgte kommunen som ejer af stadionet markedsvilkårene og handlede i overensstemmelse med den markedsøkonomiske investors og kreditors princip ved at suspendere lejen for den vigtigste bruger af stadionet i 2009 og ved at sænke lejen og andre kontraktbetingelser med tilbagevirkende kraft i 2010.
The Commission was notably unable to verify whether the conditions in points 34-37 of the Guidelines concerning the nature and fulfilment of a restructuring plan had been respected.
Såfremt Willem II gik konkurs, ville klubben miste sin licens til at spille professionel fodbold.
The Commission was also unable to verify whether adequate compensatory measures within the meaning of points 38-42 had been taken.
Kommunen ville have stået med et fodboldstadion, som kun ville kunne anvendes til andre aktiviteter med store investeringsomkostninger.
It furthermore needed to be demonstrated that the aid had been limited to the minimum necessary, that the beneficiary itself had paid an adequate own contribution to its restructuring and that the ‘one time, last time’ principle would be respected.
Nederlandene hævdede, at den lavere leje stemte overens med den leje, som blev betalt for andre stadioner, og at det derfor var i overensstemmelse med markedsvilkårene.
COMMENTS FROM THE NETHERLANDS
Alternativt hævdede Nederlandene, at selv om foranstaltningen udgjorde støtte, var den forenelig med det indre marked.
The Netherlands disagreed that the measure to restructure the stadium lease agreement constituted State aid.
For det andet er argumenterne baseret på rammebestemmelserne og traktatens artikel 107, stk. 3, litra c).
In the view of the Netherlands, the municipality as the owner of the stadium applied market conditions and acted in conformity with the market economy investor and creditor principle by suspending the rent for the main user of the stadium in 2009 and by lowering the rent and other contractual conditions with retroactive effect in 2010.
Alle nederlandske professionelle fodboldklubber skal have en licens fra KNVB, som de kun kan få, hvis de opfylder visse betingelser.
The municipality would have been stuck with a football stadium that could only be made useful for other activities at substantial investment cost.
En af forpligtelserne i dette system vedrører klubbens finansielle fornuft.
The Netherlands claimed that the lower rent was in line with the rent paid elsewhere for other stadia and that it therefore was in conformity with market conditions.
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.
Secondly, the arguments are based on the Guidelines and Article 107(3)(c) of the Treaty.
En professionel fodboldklub i Nederlandene, som erklæres konkurs, mister sin licens.
Regarding the restructuring of Willem II, the Netherlands described the financial situation of the club.
Hvis der efterfølgende grundlægges en ny klub, har den ikke direkte adgang til den professionelle fodboldliga, men skal starte i den næstbedste amatørliga.
In the accounting year 2008/2009 [7] Willem II made a loss of EUR 3,9 million on a turnover of EUR 11,4 million and its own equity (eigen vermogen) decreased from EUR 4,1 million to EUR 0,2 Million.
Med sine vanskeligheder risikerede Willem II at miste licensen til at deltage i professionelle turneringer.
In 2009/2010 [8] Willem II made a loss of EUR 4,4 million on a turnover of EUR 9,9 million.
Klubben blev indplaceret i kategori 1 i 2010.
Despite the award of EUR 2,4 million by the municipality, its own equity decreased further from EUR 0,2 million to minus EUR 2,1 million.
Nederlandene gjorde opmærksom på, at kommunens beslutning om at tildele Willem II 2,4 mio. EUR i lyset af disse vanskeligheder var underlagt en række betingelser fastsat i den omstruktureringsplan, som Willem II havde udarbejdet [9].
Each Dutch professional football club needs a licence from the KNVB, which it receives only if it complies with various obligations.
Planen skulle medføre en sund finansiel position over en periode på tre år.
One of the obligations under the system relates to the financial sanity of the club.
Planen havde ligeledes til formål at opfylde KNVB's krav om at opnå kategori 2-status (tilstrækkelig) inden udgangen af regnskabsåret 2012/13.
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.
Allerede i december 2011 fik klubben tildelt kategori 2-status af KNVB.
On the basis of these reports, clubs are scaled in three categories (1: insufficient, 2: sufficient, 3: good).
Omstruktureringsplanen omfattede en ny ledelse samt nedskæringer i både personale og spillertrup.
Clubs in category 1 may be obliged to present a plan for improvement in order to reach category 2 or 3.
Den betød ligeledes, at antallet af spillere på kontrakt skulle reduceres.
If the club fails to comply with the plan, sanctions may be imposed by the KNVB, including an official warning, a reduction of competition points and — as ultimate sanction — withdrawal of the licence.
Flere spillere vil blive overført, eksisterende kontrakter vil blive forlænget til en lavere løn, nye kontrakter vil enten blive indgået uden transferbetaling, eller spillere vil blive lejet fra andre klubber.
A professional football club in the Netherlands, which is declared bankrupt, loses its licence.
Formålet med planen var at reducere omkostningerne til personale og spillere fra 77 % til under 55 %.
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.
Ni private virksomheder havde indvilliget i at låne Willem II 2,25 mio. EUR i 2009, da de finansielle problemer opstod.
With its difficulties, Willem II risked to lose its licence to participate in professional competitions.
I 2010 kunne de overtales til at forlænge løbetiden på lånene, ikke at forfølge deres krav, før Willem II havde genoprettet tilstrækkelig likviditet, og acceptere en lavere forrentning af disse krav.
It was scaled in the category 1 in 2010.
Seks af virksomhederne gik endnu videre og gav afkald på 10 % af deres krav.
The Netherlands advised that in view of these difficulties the decision of the municipality to award EUR 2,4 million to Willem II was subordinated to a number of conditions set out in the restructuring plan drawn up by Willem II [9].
Målet med omstruktureringsplanen var at gøre det muligt for Willem II inden for tre år at opnå et moderat driftsoverskud.
The plan was designed to lead to a healthy financial position over a period of 3 years.
Planen viste sig at være realistisk.
It was also the aim of the plan to meet the requirements of the KNVB to obtain the category 2 status (sufficient) by the end of its financial year 2012/2013.
Willem II genererede et overskud på omkring 0,3 mio. EUR i 2010/11 og i 2011/12 og et mindre beløb i 2012/13, den forbedrede sin egen egenkapital til minus 1,4 mio. EUR pr. 30. juni 2012, minus 1,3 mio. EUR pr. 30. juni 2013 og vendte den til et positivt beløb i regnskabsåret 2013/14.
Already in December 2011 the category 2 status was awarded by KNVB.
BEMÆRKNINGER FRA INTERESSEREDE PARTER
The restructuring plan entailed a new management, cuts in staff and in the group of players.
Kommunen fremsatte bemærkninger under proceduren, som var stort set identiske med de bemærkninger, som Nederlandene fremsatte.
It foresaw that the number of contract players is reduced.
Kommunen gav også specifikke oplysninger om Willem II's finansielle situation i 2009 og fremlagde en undersøgelse, som blev gennemført i november 2013 af Deloitte Financial Advisory Services, om omkostningerne ved kommunens forskellige muligheder i 2010 for at understøtte dens synspunkt om, at de trufne foranstaltninger i 2009 og 2010 havde været rationelle.
Several players will be transferred, existing contracts prolonged for lower pay, new contracts will be either concluded free of transfer payments or players be rented from other clubs.
VURDERING AF FORANSTALTNINGEN
It was the plan's objective to reduce the cost of personnel and players from 77 % to below 55 %.
Tilstedeværelse af statsstøtte i henhold til traktatens artikel 107, stk. 1
Nine private entities had agreed to altogether lend EUR 2,25 million to Willem II in 2009, when the financial difficulties arose.
I henhold til traktatens artikel 107, stk. 1, er statsstøtte enhver form for støtte, som ydes af en medlemsstat eller 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, i det omfang den påvirker samhandelen mellem medlemsstaterne.
In 2010, they could be persuaded to extend the duration of the loans, not to pursue their claims until the restoration of sufficient liquidity of Willem II, and to accept a lower interest on these claims; six of them went further and dropped 10 % of their claims.
Betingelserne i traktatens artikel 107, stk. 1, er kumulative, og alle betingelser skal derfor være opfyldt samtidigt, før en foranstaltning kan udgøre statsstøtte.
Aim of the restructuring plan was to enable Willem II to achieve within 3 years a moderate operating profit.
På grundlag af åbningsafgørelsen vurderer Kommissionen med hensyn til tilstedeværelsen af statsstøtte kommunens beslutning i 2009 om at suspendere betalingen af leje for Willem II's brug af stadionet og kommunens beslutning i maj 2010 om med tilbagevirkende kraft at sænke lejen og andre omkostninger for brug af stadionet.
The plan tuned out to be realistic.
Kommissionen bemærker, at begge foranstaltninger er tæt forbundne med hensyn til kronologi, formål og Willem II's situation på det pågældende tidspunkt, og at de derfor bør undersøges sammen.
Willem II made a profit of around EUR 0,3 million in 2010/2011 and in 2011/2012. and smaller amounts in 2012/2013; it improved its own equity position to minus EUR 1,4 million per 30 June 2012, minus 1,3 per 30 June 2013, and turned it into positive with the accounting year 2013/2014.
Finansiering gennem statsmidler
COMMENTS FROM INTERESTED PARTIES
Begge foranstaltninger blev vedtaget af kommunen, og de har direkte finansielle konsekvenser for dens budget og omfatter dermed brug af statsmidler.
The municipality submitted observations under the procedure which were largely identical with the observations submitted by the Netherlands.
Overførsel af statsmidler kan tage mange former som direkte tilskud, lån, garantier, direkte investeringer i virksomheders kapital og naturalydelser.
The municipality also provided specific information on the financial situation of Willem II in 2009 and submitted a study, conducted in November 2013 by Deloitte Financial Advisory Services, concerning the cost of the various options open to the municipality in 2010, in order to support its view that the measures decided in 2009 and 2010 had been rational.
At give afkald på indtægter, som ellers skulle være betalt til staten, udgør overførsel af statsmidler.
ASSESSMENT OF THE MEASURE
Økonomisk fordel
Presence of State aid according to Article 107(1) of the Treaty
Foranstaltningerne skal give Willem II en økonomisk fordel, som klubben ellers ikke ville have haft under normale markedsvilkår.
According to Article 107(1) of the Treaty, State aid is awarded by a Member State or through State resources in any form whatsoever, which distorts or threatens to distort competition by providing an economic advantage to certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Nederlandene og kommunen påstår, at kommunen handlede i overensstemmelse med den markedsøkonomiske investors og kreditors princip og dermed ikke giver Willem II nogen fordel.
The conditions laid down in Article 107(1) of the Treaty are cumulative and therefore, for a measure to be qualified as State aid, all the conditions must be fulfilled.
Kommissionen er ikke enig i denne holdning af følgende årsager.
On the basis of the opening decision, the Commission assesses with regard to the presence of aid the decision of the municipality in 2009 to suspend the payment of rent for the use of the stadium by Willem II and the decision of the municipality taken in May 2010 to lower, with retroactive effect, the rent and other cost for the use of the stadium.
Når en virksomheds finansielle situation bedres som følge af statsintervention, kan det antages, at dette giver en fordel.
The Commission notes that both actions are closely linked as regards their chronology, their purpose and the situation of Willem II at the time and should therefore be examined together.
For at vurdere dette bør virksomhedens finansielle situation efter foranstaltningen sammenlignes med dens finansielle situation, hvis foranstaltningen ikke var blevet indført.
Financing through State resources
Uden indgriben ville klubben fortsat være i finansielle vanskeligheder med fare for at gå konkurs og blive rykket ned i en lavere liga.
Both measures were decided by the municipality and they have direct financial consequences for its budget; they thus involve the use of State resources.
Det er ubestridt, at Willem II's finansielle situation bedredes markant gennem de undersøgte foranstaltninger.
The transfer of State resources may take many forms, such as direct grants, loans, guarantees, direct investment in the capital of enterprises and benefits in kind.
Dette ville ikke udgøre en uberettiget fordel, hvis kommunen kan bevise, at den handlede i overensstemmelse med den markedsøkonomiske investors og kreditors princip.
Waiving revenue which would otherwise have been paid to the State also constitutes a transfer of State resources.
Kommissionen bemærker, at kommunen i 2004 havde fuldt ejerskab af stadionet.
Economic advantage
For dette opkøb betalte kommunen den økonomiske værdi af stadionet, som var blevet fastslået af eksterne eksperter.
The measures need to provide an economic advantage to Willem II which it would not have had under normal market conditions.
Kommunen indgik lejekontrakten i 2004 med Willem II med fuld viden om, at stadionet ikke var en multifunktionel arena, men et fodboldstadion med Willem II som bruger og med begrænsede muligheder for andre aktiviteter end fodbold.
The Netherlands and the municipality claim that the municipality acted in compliance with the market economy investor principle and the market economy creditor principle and, hence, did not provide any advantage to Willem II.
Kommunen vidste derfor, at udnyttelsen af stadionet afhang af, at Willem II fortsat var i stand til at betale leje og andre omkostninger anført i kontrakten.
The Commission does not agree with this view for the following reasons.
En markedsøkonomisk investor ville enten slet ikke have påtaget sig denne risiko eller ville kun have påtaget sig det til gengæld for en tilsvarende overskudsmargen og forsikring mod enhver mulighed for, at brugeren gik konkurs.
Whenever the financial situation of an undertaking is improved as a result of State intervention, it can be assumed that an advantage is present.
Da kommunen i 2010 underrettede kommunalbestyrelsen om, at Willem II var på randen af konkurs, konstaterede den desuden, at udnyttelsen af stadionet siden 2004 kun havde været neutral for dens budget.
To assess this, the financial situation of the undertaking following the measure should be compared with its financial situation if the measure had not been introduced.
Hvis lejekontrakten i 2004 imidlertid ikke genererede et rimeligt overskud, skete ændringen af lejebetingelserne i 2010 med tilbagevirkende kraft med den viden, at det gør udnyttelsen siden 2004 tabsgivende.
Without the intervention, the club would have remained in financial difficulty, with the danger to go bankrupt and be relegated to a lower league.
Dette udelukker, at beslutningen i 2010 om at reducere lejen ville opfylde den markedsøkonomiske investors princip.
It is undisputed that Willem II's financial situation improved markedly through the measures under investigation.
Ingen kommerciel aktør ville acceptere ændringen af lejen med tilbagevirkende kraft, som ikke har nogen udsigter til at sikre et afkast af investeringen.
This would not constitute an undue advantage if the municipality can demonstrate that it acted in compliance with the market economy investor principle and the market economy creditor principle.
Nederlandene og kommunen hævder imidlertid også, at kommunens beslutning, som lettede klubbens gældsbyrde, var i overensstemmelse med den markedsøkonomiske kreditors princip.
The Commission notes that in 2004 the municipality had acquired full ownership of the stadium.
I denne forbindelse henviser de til, at flere store kreditorer gav afkald på en del af deres krav hos Willem II.
For this acquisition it paid the economic value of the stadium, which had been established on the basis of outside expertise.
De henviser endvidere til den del af åbningsafgørelsen, hvor Kommissionen konkluderede, at foranstaltningerne i kommunen Arnhem til fordel for fodboldklubben Vitesse ikke udgjorde statsstøtte.
The 2004 lease with Willem II was concluded by the municipality in the full knowledge that the stadium was not a multifunctional arena, but a football stadium with Willem II as captive user and with only limited possibilities for use for activities outside football.
I denne henseende ville Kommissionen først og fremmest bemærke, at beslutningerne i 2009 om at suspendere lejebetalingerne og i 2010 om med tilbagevirkende kraft at nedsætte lejen og andre betalingsforpligtelser for brugen af stadionet, ikke blev truffet samtidig med tilsvarende foranstaltninger fra andre kreditorer.
The municipality therefore knew that the exploitation of the stadium depended on Willem II's continued ability to pay the rent and other costs specified in the contract.
Endvidere indrømmede kommunen i 2010 et beløb på 2,4 mio. EUR til Willem II, hvilket er mere end dobbelt så meget som dens krav på et års leje fra Willem II.
A market economy investor would either not have assumed this risk at all, or only have assumed it in return for a corresponding profit margin and insurance against any possibility of insolvency of the captive user.
Kommunen krævede, at Willem II skulle forhandle med andre kreditorer om at få styr på sin balance, men uden at stille betingelser for forhandlingerne, som ville svare til betingelserne i dens egen intervention.
When the municipality informed the municipal council in 2010 that Willem II was on the brink of bankruptcy, it also found that the exploitation of the stadium since 2004 had only been neutral for its budget.
Argumentet om, at en professionel fodboldklub, der går konkurs, mister sin licens, og at kommunen ville stå tilbage med et fodboldstadion, der kun kunne bruges til andre aktiviteter med store investeringsomkostninger, er heller ikke overbevisende.
If however the 2004 lease did not generate a reasonable profit, 2010 the amendment with retroactive effect of the leasing conditions was done in the knowledge that it makes the exploitation since 2004 loss making.
I tilfælde af konkurs kunne der være grundlagt en ny klub som bruger af stadionet.
This excludes that the 2010 decision to reduce the rent would meet the market economy investor principle.
Den ville ganske vist ikke få direkte adgang til den professionelle fodboldliga, men ville skulle starte i den næstbedste amatørliga.
No commercial actor would agree to the retroactive modification of a rent which does not have any perspective to assure a return on investment.
Men den ville have mulighed for at bruge stadionet og inden for en overskuelig fremtid vende tilbage til den professionelle liga og dermed bidrage til lejeindtægten fra stadionet.
The Netherlands and the municipality, however, also claim that the decision of the municipality which eased the debt burden on the club, complied with the market economy creditor principle.
Nederlandene henviste også til Kommissionens brev af 11. juli 2002, hvori den beskrev, hvilke betingelser der skulle være opfyldt, for at den ikke ville betragte finansiering af sportsinfrastruktur som statsstøtte.
In this context, they refer to the fact that several large creditors waived part of their claims on Willem II.
Disse betingelser ville omfatte arenaens multifunktionelle karakter, ikke-diskriminerende adgang til den og hensigtsmæssigheden af brugerbetalingen.
They also refer to the part in the opening decision in which the Commission concluded that the measures of the municipality of Arnhem in favour of the football club Vitesse did not constitute State aid.