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The entrustment of the service of general economic interest to Correos during the years 2011 and 2012 was laid down in an Agreement of the Council of Ministers for each election.
Eneretsområde
These Agreements indicate the nature, content, scope and duration of the service of general economic interest.
Ikke-eneretsområde
Moreover, the table 5 shows that, in any event, the total compensation which Correos received for delivering election material during the elections held from 2004 until 2012 did not exceed the costs incurred.
De spanske myndigheder mener, at de to kompensationer bør vurderes særskilt, hvilket giver et andet resultat end det, som Kommissionen er nået frem til i åbningsafgørelsen fra 2016.
Table 5
Vurdering af kompensationen for befordringspligt på eneretsområdet
Undercompensation of Correos for the delivery of the electoral material
De spanske myndigheder foreslår, at kompensationen for befordringspligt på eneretsområdet vurderes ved brug af omkostningsfordelingsmetoden og et benchmark for fortjeneste ved salg på 4,8 % (det benchmark, der anvendes i bpost-sagen for overdragelser med lav risiko).
Total costs
En sådan tilgang viser en klar underkompensation af Correos for denne tjenesteydelse af almindelig økonomisk interesse, eftersom den støtte, der er ydet befordringspligten på eneretsområdet, præcist svarer til dets bogførte nettoomkostninger, som det fremgår af tabel 7, hvor underkompensation svarende til den rimelige fortjeneste ikke er medtaget i beregningen.
Revenue EUR 0,006 per item
Tabel 7
Revenue + compensation total costs
Underkompensation for befordringspligt på eneretsområdet
N/A
Befordringspligt på eneretsområdet
COMMENT FROM SPAIN ON THE COMMENTS FROM THIRD PARTIES
Indtægter
Firstly, the Spanish authorities point out that the complainant whose letter gave rise to these proceedings has not submitted observations on the 2016 Opening Decision.
Omkostninger
The Spanish authorities take note that the only third parties which submitted observations are Correos y Telégrafos, S.A. and an anonymous party representing the parcel delivery sector as can be deduced from the content of the comments made.
Nettoomkostninger = Omkostninger-Indtægter
OBSERVATIONS ON THE COMMENTS SUBMITTED BY THE ANONYMOUS THIRD PARTY
Rimelig fortjeneste (baseret på en fortjeneste ved salg på 4,8 %)
The Spanish authorities refer to their comments made on the 2016 Opening Decision on a number of issues for which the anonymous third party does not provide any specific additional argument.
Nettoomkostninger + rimelig fortjeneste
In addition, the Spanish authorities provide some additional comments on the following issues
Tilladt kompensation til Correos
Time extension of the investigation
Kompensation ydet til Correos
The Spanish authorities consider that the request for the investigation to be extended to the time-barred period is inadmissible and inconsistent since, in accordance with settled Court of Justice case-law, the Commission only subjects measures that raise serious doubts of compatibility to the formal investigation procedure under Article 108(2) of the Treaty, provided that these measures were carried out outside the ten-year limitation period.
Underkompensation = tilladt kompensation – ydet kompensation
The Spanish authorities also note that the anonymous interested party has recognized this legal point in its own comments which mention that ‘It is clear that these amounts cannot be the subject of the investigation procedure, since the time limitation period for review has expired’.
De spanske myndigheder forklarer, at den kompensation, der er ydet for befordringspligten på eneretsområdet, bør anses for forenelig, eftersom Correos underkompenseres for opfyldelsen af befordringspligten for de tjenester, der er omfattet af eneret, og eftersom de øvrige betingelser i 2012-rammebestemmelserne er overholdt.
The Spanish authorities also consider that the request for the investigation to be extended to the period after 2010 is unjustified since the Spanish State confined itself to making advances from the State General Budget which will be adjusted once the net cost has been determined, after the new Plan de Prestación has been notified and the European Commission has given an opinion on it.
Vurdering af kompensationen for befordringspligt på ikke-eneretsområde
The Spanish authorities consider that the third party implicitly recognises that the net cost cannot be determined until the new Plan de Prestación has been adopted since it refers in its comments to the notes to Correos' annual accounts for 2014 which state: ‘A Resolution by the CNMC on a calculation of the net cost of the UPS in 2011, 2012 and 2013 different from the calculation in the State General Budget might possibly have an impact on the amounts entered in the accounts. It would not be possible to calculate this final impact until the entry into force of the new Plan de Prestación, which will establish the methodology and components for calculating the net cost’.
Med hensyn til befordringspligten for ikke-eneretstjenester mener de spanske myndigheder, at det benchmark, der er anvendt i bpost-sagen for overdragelser med høj risiko, kan anvendes.
Alleged advantages related to the VAT exemption
Under en sådan antagelse anerkender de spanske myndigheder imidlertid, at befordringspligten på ikke-eneretsområdet ville have negative nettoomkostninger i alle år, dvs. en nettofortjeneste, som ikke tillader kompensation, som det fremgår af tabel 8.
As regards the VAT exemption, the Spanish authorities explain that it is laid down in Spanish legislation in full conformity with the provisions of the EU Directive regulating this matter.
Tabel 8
The Spanish authorities also explain that the condition of imputability is not met if a national measure transposes a Community act that is not subject to any margin of discretion, as ruled in the Court of Justice judgment of 23 April 2009 in Case C-460/07 (Puffer).
Underkompensation for befordringspligt på ikke-eneretsområdet
Alleged compensations granted by the State in order to finance its publicity and communication campaigns
Befordringspligt på ikke-eneretsområdet
The Spanish authorities deny that Correos may have benefited from aid to finance its publicity and communication campaigns.
Rimelig fortjeneste (baseret på en fortjeneste ved salg på 7,4 %)
In particular, the Spanish authorities clarify that the related Institutional Publicity and Communication Plans mentioned by the anonymous third party as an indication of such support includes all the activities carried out by the bodies of the General State Administration as well as public undertakings, in this field for statistical purposes but that the Correos publicity costs mentioned in these plans have always been covered by the company resources.
Tilladt kompensation
The Spanish authorities explain that, as indicated in the Plan itself, the Institutional Publicity and Communication Commission, an administrative collegiate body, includes in the Plan all the institutional campaigns to be conducted by the State General Administration and related bodies.
Ydet kompensation
Like any other public undertaking, Correos y Telégrafos, S.A. draws up its own publicity plans financed from its own resources, and includes them within that Plan merely for statistical purposes.
Overkompensation = ydet kompensation – tilladt kompensation
OBSERVATIONS ON THE COMMENTS SUBMITTED BY CORREOS
Efter denne tilgang kan kompensationen for befordringspligten på ikke-eneretsområdet anses for uforenelig, for så vidt som den overkompenserede Correos.
The Spanish authorities agree with the observations made by Correos y Telégrafos, S.A.
De spanske myndigheder understreger imidlertid også, at udbytte bør anses for i realiteten at have reduceret den kompensation, der er ydet til Correos, som forklaret i betragtning 148-152.
The Spanish authorities react to the request made by Correos in its written observations that the dividends distributed should be assigned to a reduction in the excess compensation indicated in the 2016 Opening Decision by reiterating that so far no proof has been provided on the existence of such overcompensation.
UDBYTTE
However, Spain also reiterates its comments stressing the need to take account of the payment of dividends for the purposes of reducing any potential aid that might be identified at the end of the formal investigation procedure.
De spanske myndigheder forklarer, at Correos har udbetalt udbytte i perioden 2004-2010 (se tabel 9).
These extraordinary and non-recurring dividends granted by Correos to the State should, according to the Spanish authorities, be taken into account for the purposes of calculating the public resources made available to Correos, in accordance with the Statsbaner decision of the Commission.
Tabel 9
ADDITIONAL COMMENTS FROM SPAIN
Udbytte udbetalt af Correos
ALTERNATIVE APPROACHES FOR THE CALCULATION OF AN OVERCOMPENSATION OF THE USO OVER 2004-2010
Udbetalt udbytte
While reiterating that the USO compensations granted over 2004-2010 to Correos do not entail State aid and if they do such aid should be considered compatible, the Spanish authorities consider that even accepting the Commission approach in the 2016 Opening Decision to use the cost allocation methodology, a potential overcompensation could only be calculated following the premises below:
De spanske myndigheder forklarer, at sådanne udbyttebetalinger ikke primært bør anses for en godtgørelse til aktionæren, da de snarere er blevet anvendt som en indirekte tilbagebetalingsmekanisme, som under de særlige omstændigheder i denne sag har sat de spanske myndigheder i stand til at begrænse den potentielle overfinansiering ved at tilbagesøge ressourcer fra virksomheden.
First, the reserved area and non-reserved area should be treated separately: the Reserved area corresponds to USO postal services delivered under a monopoly; the Non-reserved area comprised the USO postal services Furthermore, the compensation in the reserved area followed a method whose results fully matched the cost allocation one, whereas the Non-reserved area applied a NAC approach, the compensation being calculated and determined separately for each area.
Staten besluttede som budgetmyndighed at medtage sådanne udbyttebetalinger i hvert statsbudget, der blev vedtaget i perioden 2005-2008, for at imødegå potentiel overfinansiering konstateret i året forud for vedtagelsen af sådanne budgetbeslutninger.
Thus, these areas should be considered as two distinct SGEIs subject to separate assessments and to different compensation methodologies.
En sådan beslutning blev ikke vedtaget i 2009 og 2010, da underskud forventedes i disse år.
Under the Spanish methodology, the compensation for the reserved area corresponds to its accounting net cost (overall costs minus revenues), whereas the compensation for the non-reserved is calculated under a NAC approach covering the results of the losses of the loss-making segments of the non-reserved area under the assumption that any private operator would discontinue them in the absence of public service obligations.
De spanske myndigheder forklarer for det første, at beslutningen om at udbetale udbytte kan tilregnes den spanske stat som offentlig myndighed snarere end Correos' ledelse.
According to this reasoning, out of a total of approx.
De spanske myndigheder forklarer i den forbindelse følgende:
EUR 955,237 million of total USO compensation granted to Correos over 2004-2010 approximately EUR 637,850 Million (the accounting loss of the reserved area) would be allocated to the reserved area and EUR 317,387 million (the remainder) to the non-reserved area (see table 6).
Beslutningen om Correos' udbetaling af udbytte fremgår af statsbudgettet under både virksomhedens kapitalpost og i afsnittet om ikkeskattepligtige indtægter.
Table 6
Statsbudgettet vedtages gennem et lovforslag (Anteproyecto de Ley), som godkendes af ministerrådet og forelægges parlamentet til endelig vedtagelse.
Compensations for USO Reserved and Non Reserved area
Behovet for at foretage yderligere tilpasning af finansieringen gennem udbytte er baseret på virksomhedens resultat i året forud for det år, hvori det er opført i statsbudgettet, da sådanne resultater er de eneste, der foreligger, når budgetforslaget vedtages i september hvert år.
(EUR million)
Correos havde som virksomhed tydeligvis ingen interesse i at betale udbytte til staten, som alligevel havde forpligtet sig til at betale kompensation for befordringspligten indtil 2010.
Total
De spanske myndigheder forklarer for det andet, at omstændighederne bevirkede, at udbytte var den eneste praktiske mulighed for at justere den potentielle overfinansiering i visse år, af følgende grunde:
Reserved Area
I 2000 indgik Spanien en kontrakt med Correos, hvorefter der automatisk skulle betales en vis kompensation, som blev beregnet ud fra en foruddefineret formel, indtil 2010.
Non Reserved Area
Mens Spanien ikke som sådan gennemførte en formel kontrol af overkompensation, var de spanske myndigheder bekendte med, at virksomhedens særligt positive finansielle situation i visse år viste, at en del af finansieringen muligvis ikke havde været nødvendig i disse år.
The Spanish authorities consider that the two compensations should then be assessed separately leading to a different result from the one reached by the Commission in the 2016 Opening Decision.
Under sådanne omstændigheder var opkrævningen af udbytte statens eneste juridiske mulighed for at reducere den potentielle overfinansiering af Correos, da andre muligheder ikke var fastsat i kontrakten.
Assessment of the compensations to the USO reserved area
Udbyttebetalingerne fungerede i dette tilfælde som en form for tilbagebetalingsmekanisme.
The Spanish authorities suggest to assess the compensations to the USO reserved area using the cost allocation methodology and a Return on Sales (hereinafter ‘ROS’) benchmark of 4,8 % ROS (the benchmark applied in the bpost case for low risk entrustments).
De spanske myndigheder forklarer også, at Correos ikke opnåede en særlig økonomisk fordel af overfinansieringen og tilbagebetalingen heraf gennem udbytte.
Such an approach results in clear under-compensation of Correos for this SGEI since aid granted for the USO reserved area corresponds exactly to its net accounting cost as illustrated by table 7, under-compensation amounting to the reasonable profit not accounted for.
Virksomheden var meget rentabel i disse år (og havde derfor ikke brug for ekstra midler for at fungere), optog ikke banklån (havde derfor ikke gavn af bedre kreditværdighed) og foretog ingen særlige opkøb.
Table 7
Ud fra denne logik forklarer de spanske myndigheder, at udbytte udbetalt i år N blev besluttet i år N–1 ud fra regnskabsresultaterne for år N–2.
Under-compensation of the USO reserved area
Disse udbyttebetalinger havde derfor til formål at reducere den overkompensation, der udsprang af år N–2, som det opsummeres i tabel 10.
USO reserved area
Tabel 10
Revenues
Udbytte og overkompensation
Costs
Udbytte
Net cost = Costs-Revenues
Udbetalingsår
Reasonable profit (based on 4,8 % ROS)
Tilknyttet år med overkompensation
Net cost + reasonable profit
Overkompensation i det givne år
Compensation allowed to Correos
Reduceret overkompensation i det givne år
Compensation granted to Correos
YDERLIGERE KOMMENTARER INDGIVET AF UNIPOST
Undercompensation = compensation allowed – compensation granted
Den 20. marts 2018 meddelte Unipost Kommissionen, at selskabet var trådt i likvidation den 19. februar 2018, og at det mener, at den uforenelige statsstøtte, der var ydet til Correos, havde stor betydning for dets konkurs.
The Spanish authorities explain that given that Correos is undercompensated for the delivery of the USO reserved services and that the other conditions of the 2012 SGEI Framework are complied with, the compensation allocated to the USO Reserved area should be considered compatible.
Ifølge Unipost har sådan uforenelig støtte sat Correos i stand til at anvende lavere priser på ikke-eneretsmarkeder og benytte en prispolitik, der ikke var baseret på virksomhedens omkostninger, på sådanne ikke-eneretsmarkeder.
Assessment of the compensations to the USO non-reserved area
VURDERING AF FORANSTALTNINGERNE
The Spanish authorities consider that as regards the USO non-reserved services, the benchmark used in the bpost case for high risk entrustments can be applied.
KOMPENSATION FOR BEFORDRINGSPLIGT I HENHOLD TIL POSTLOVEN AF 1998
However, under such an assumption, the Spanish authorities recognize that the USO non-reserved area would exhibit a negative net cost in every year, that is, a net profit which would not allow for any compensation as illustrated by table 8.
STATSSTØTTE I HENHOLD TIL TRAKTATENS ARTIKEL 107, STK.
Table 8
1
Overcompensation of the USO Non Reserved area
I henhold til traktatens artikel 107, stk. 1, »er statsstøtte eller støtte, som ydes ved hjælp af statsmidler under enhver tænkelig form, og som fordrejer eller truer med at fordreje konkurrencevilkårene ved at begunstige visse virksomheder eller visse produktioner, uforenelig med det indre marked, i det omfang den påvirker samhandelen mellem medlemsstaterne«.
USO non-reserved area
For at en støtteforanstaltning kan anses for statsstøtte i henhold til traktatens artikel 107, stk. 1, skal følgende kumulative betingelser derfor være opfyldt: i) Foranstaltningen skal kunne tilregnes staten og være finansieret med statsmidler, ii) den skal give virksomheder en økonomisk fordel, iii) denne fordel skal være selektiv, og iv) foranstaltningen skal fordreje eller true med at fordreje konkurrencevilkårene og påvirke samhandelen mellem medlemsstaterne.
Reasonable profit (based on 7,4 % ROS)
Foranstaltning, der kan tilregnes staten og er finansieret med statsmidler
Compensation allowed
For at en foranstaltning kan anses for at udgøre statsstøtte i henhold til traktatens artikel 107, stk. 1, skal den være ydet af staten eller ved hjælp af statsmidler.
Compensation granted
Statsmidler omfatter enhver form for offentlige ressourcer, herunder ressourcer tilhørende indenstatslige enheder (decentrale, føderale, regionale eller andre enheder).
Overcompensation = compensation granted – compensation allowed
Kompensationen for befordringspligten i henhold til postloven af 1998 udbetales direkte over statsbudgettet og kan derfor klart tilregnes staten og som finansieret med statsmidler.
Under this approach, the compensation allocated to the USO non-reserved area could be considered incompatible to the extent that it overcompensated Correos.
Selektiv økonomisk fordel til virksomhed
However, the Spanish authorities also underline that dividends should be taken into account as having de facto reduced the amount of compensation granted to Correos as explained in recitals 148 to 152.
A. Selektivitet
DIVIDENDS
For at falde ind under traktatens artikel 107, stk. 1, skal en statslig foranstaltning »begunstige visse virksomheder eller visse produktioner«.
The Spanish authorities explain that Correos has paid dividends over 2004-2010 (see Table 9).
Derfor er kun foranstaltninger, der begunstiger virksomheder, og som giver en fordel på en selektiv måde, omfattet af begrebet statsstøtte.
Table 9
Kompensation for befordringspligt er klart selektiv, da den kun begunstiger én virksomhed: Correos.
Dividends paid by Correos
B. Om virksomhedsbegrebet
Dividends paid
Offentlig støtte, der ydes til en enhed, kan kun anses for statsstøtte, hvis denne enhed er en »virksomhed« i den forstand, der er fastsat i traktatens artikel 107, stk. 1.
The Spanish authorities explain that these dividends should not be seen primarily as a shareholder remuneration as they have rather played the role of an implicit claw-back mechanism allowing the Spanish authorities, in the particular circumstances of this case, to reduce potential over-funding by recovering resources from the company.
Ifølge EU-Domstolens retspraksis udgør en virksomhed enhver enhed, der udøver en økonomisk aktivitet.
The State, acting in its capacity of budgetary authority, decided to include such dividends in each State General Budget adopted in the period 2005-2008 to address potential over-funding identified in the previous year to the one when such budgetary decisions were taken.
Om en enhed betegnes som en virksomhed, afhænger derfor af arten af dens aktiviteter, uafhængigt af enhedens retlige status og dens finansieringsmåde.
No such provision was adopted in 2009 and 2010, as forecasts pointed to company losses in those years.
En aktivitet skal generelt betragtes som værende af økonomisk karakter, når den består i at tilbyde varer eller tjenesteydelser på et givet marked.
First, the Spanish authorities explain that the decision to pay dividends is imputable to the Spanish State, as a public authority, rather than to Correos management.
Hvis en enhed udøver både økonomiske og ikke-økonomiske aktiviteter, skal den kun anses for en virksomhed, for så vidt angår de økonomiske aktiviteter.
In this respect, the Spanish authorities explain that:
Det forhold, at en enhed ikke drives med gevinst for øje, betyder ikke nødvendigvis i sig selv, at dens aktiviteter ikke er af økonomisk karakter.
The provision on paying dividends by Correos is reflected in the State General Budget both under the Capital item of the Company and the non-tax State income Chapter.
I den foreliggende sag tilbyder Correos posttjenester mod betaling på det spanske marked og i konkurrence med andre udbydere.
The State General Budget is adopted through a draft Law (Anteproyecto de Ley) approved by the Council of Ministers and submitted to the Parliament for final decision.
Tilbuddet af posttjenester på dette marked udgør derfor en økonomisk aktivitet.
The need to undertake funding adjustments through dividends is based on the Company's results of the year preceding the one in which they are reflected in the State General Budget, as such results are the only ones available when the draft Budget Law is adopted in September each year.
Kompensationen for befordringspligt kompenserer Correos for leveringen af nogle af disse posttjenester og kompenserer derfor for en økonomisk aktivitet.
Correos as a company had clearly no interest in paying dividends to the State which was anyway committed to pay the USO compensation until 2010.
Med hensyn til de aktiviteter, der finansieres med de omhandlede foranstaltninger, må Correos følgelig anses for en virksomhed.
Second, the Spanish authorities explain that circumstances were such that the dividends were the only practical way to modulate the potentially excessive funding in certain years for the following reasons:
C. Økonomisk fordel
In 2000, Spain adopted a contract with Correos according to which a certain compensation amount was automatically payable, its calculation being based on a pre-defined formula, until 2010.
En fordel i henhold til traktatens artikel 107, stk. 1, er en økonomisk fordel, som en virksomhed ikke ville have opnået på normale markedsbetingelser, dvs. uden statslig indgriben.
While Spain did not undertake as such a formal check for overcompensation, the Spanish authorities were aware that the particularly positive financial situation of the company in certain years provided evidence that part of the funding may not have been fully necessary in these years.
Det er kun foranstaltningens indvirkning på virksomheden, der er relevant, det er derimod hverken årsagen til eller formålet med statens indgriben.
In such circumstances, collecting dividends stood as the only legal mean for the State to reduce the potential funding excess granted to Correos, no alternative means being foreseen in the contract.
Hver gang en virksomheds finansielle situation forbedres som følge af statslig indgriben, er der tale om en fordel.
The dividends worked in this case as a kind of claw-back mechanism.
Kompensationen for befordringspligt har til formål at dække alle eller dele af Correos' nettoomkostninger ved opfyldelsen af befordringspligten.
The Spanish authorities also explain that Correos did not get any particular economic advantage from receiving excess funding and repaying it through dividends.