natgillin/translations-raw huggingface dataset:
I det følgende afsnit vurderer Kommissionen derfor kompensationen for befordringspligten efter 2012-rammebestemmelserne, eksklusive ovennævnte punkter, og afgør, om kompensationen er i overensstemmelse med de øvrige betingelser i 2012-rammebestemmelserne.
As regards the present case, the Commission observes that Correos has been active on the markets for postal items and parcels which are characterized by intense competition with other providers from different Member States (i.e. Deutsche Post, TNT, La Poste, UPS, CTT Correios Portugal and Royal Mail).
Forenelighed i henhold til 2012-rammebestemmelserne
As a consequence, there are no doubts that any measure benefiting Correos is liable to affect competition and trade between Member States.
A. Ægte tjenesteydelse af almindelig økonomisk interesse som omhandlet i traktatens artikel 106
On the basis of the foregoing considerations, the Commission considers that the USO compensations granted to Correos under the 1998 Postal Law fulfil the cumulative criteria of Article 107(1) of the Treaty and hence that the measure constitutes State aid within the meaning of that provision.
B. Behovet for en overdragelsesakt, der præciserer forpligtelserne til offentlig tjeneste og principperne for beregning af kompensation
EXISTING OR NEW AID
Som anført i afsnit 2.3 i 2012-rammebestemmelserne betyder begrebet tjenesteydelser af almindelig økonomisk interesse som omhandlet i traktatens artikel 106, at den pågældende virksomhed er blevet overdraget udførelsen af tjenesteydelsen af almindelig økonomisk interesse ved en eller flere officielle akter.
Article 1(b) of Council Regulation (EU) 2015/1589 provides that existing aid means ‘all aid which existed prior to the entry into force of the TFEU in the respective Member States.’
Disse akter skal bl.a. angive:
It thus follows that any aid scheme that existed in Spain prior to its accession to the Union on 1 January 1986 should be considered to be existing aid.
det præcise indhold og varigheden af forpligtelserne til offentlig tjeneste
According to Article 1(c) of the same regulation: ‘“new aid” shall mean all aid, that is to say, aid schemes and individual aid, which is not existing aid, including alterations to existing aid.’
den involverede virksomhed og det omfattede geografiske område
According to the Court of Justice, to establish whether an aid has been altered, it is decisive to examine whether the provisions providing for it have been altered..
arten af enerettigheder, som er indrømmet virksomheden
In subsequent judgments, the Court of Justice and the General Court have further elaborated on what kind of alteration of the provisions providing for the aid converts existing aid into new aid.
en beskrivelse af kompensationsmekanismen og parametrene for beregning, kontrol og revision af kompensationen
According to the General Court, ‘[i]t is only where the alteration affects the actual substance of the original scheme that the latter is transformed into a new aid scheme.
de foranstaltninger, der er truffet for at undgå og sikre tilbagebetaling af en eventuel overkompensation.
There can be no question of such a substantive alteration where the new element is clearly severable from the initial scheme.’
Befordringspligten defineres og overdrages til Correos ved postloven af 1998 og Plan de Prestación af 2000, som var de relevante overdragelsesakter for perioden 2004-2010.
In this respect, it is worth noting that, before the entry into force of the 1998 Postal Law, Correos' net global losses (regardless of whether these losses were caused by the USO or non-USO activities) were directly compensated from the Spanish State budget.
Det berørte område er hele Spaniens nationale område.
After the adoption of the 1998 Postal Law, the State limited the public funding of Correos to the compensation for the provision of the newly defined and circumscribed USO activity and no longer to the global net losses of the company.
I artikel 19 i den spanske postlov af 1998 angives de enerettigheder, der er indrømmet Correos.
The Commission thus considers that the nature of the USO compensation was fundamentally altered in two ways.
Disse rettigheder omfatter f.eks. brugen af betegnelsen »España«, ordet »Correos« og de tilknyttede symboler.
First, the 1998 Postal Law reduced the scope of the compensation by limiting it to the USO activities, while before all of Correos' activities (i.e. including non-USO) were eligible for compensation.
Plan de Prestación af 2000 omhandler en mekanisme til beregning af nettoomkostningerne ved befordringspligten (den spanske metode), der bruges som grundlag for kompensationsbeløbet.
It is worth noting that such scope reduction is considered to constitute a fundamental alteration and not a mere decrease of the compensation.
Eftersom kompensationen for befordringspligten ifølge den spanske metode skulle svare til en efterfølgende beregning af nettoomkostningerne, kan det accepteres, at systemet havde til formål at undgå overkompensation, for så vidt som beregningsmetoden blev anset for pålidelig.
Second, the method to determine the amount of compensation was also altered by means of the Plan de Prestación of 2000 (see recital 26).
Kommissionen bestrider anvendelsen af den spanske metode, men dette anses ikke for at påvirke overholdelsen af kravet om at fastlægge mekanismer for at undgå overkompensation.
Indeed, while initially USO compensation was based on the net losses incurred by Correos, the Plan de Prestación required the use of a specific methodology (see recitals 27 and 28) to determine the amount of that compensation.
Kommissionen finder derfor, at overdragelsen til Correos kan anses for at være i overensstemmelse med 2012-rammebestemmelserne.
The Commission therefore considers the scheme to have been significantly altered since Spain's accession to the European Union in 1986.
C. Overdragelsesaktens gyldighedsperiode
Therefore, the Commission concludes that the USO compensations granted to Correos under the 1998 Postal Law cannot qualify as existing aid for State aid purposes and therefore must be considered as new aid, at least since the entry into force of the 1998 Postal Law in the year 1998.
Afsnit 2.4 i 2012-rammebestemmelserne lyder: »Overdragelsesaktens gyldighedsperiode bør kunne begrundes ud fra objektive kriterier som behovet for at afskrive ikke-overdragelige faste aktiver.
LAWFULNESS OF THE AID MEASURE
I princippet bør varigheden ikke overstige det tidsrum, der kræves for at afskrive de vigtigste af de aktiver, som er nødvendige for at udføre tjenesteydelsen af almindelig økonomisk interesse«.
The Commission notes that the USO compensations covered by this decision, to the extent that they constitute State aid within the meaning of Article 107(1) of the Treaty, have not been subject to notification under Article 108(3) of the Treaty.
Gyldighedsperioden for overdragelsen af befordringspligten til Correos er ikke angivet i postloven af 1998.
Therefore the USO compensations constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
Overdragelsen ophørte imidlertid i 2011, da den nye spanske postlov af 2010 trådte i kraft, og overdragelsesaktens faktiske gyldighedsperiode var derfor 12 år.
COMPATIBILITY WITH THE INTERNAL MARKET
Dette krav i 2012-rammebestemmelserne kan efter Kommissionens opfattelse for det første ikke bevirke, at støtte, der eksisterede inden bestemmelsernes ikrafttræden, må anses for uforenelig.
Legal basis
Formålet med bestemmelsen om en begrænset gyldighedsperiode i 2012-rammebestemmelserne er netop at sikre, at staten regelmæssigt undersøger markedssituationen for at bekræfte, at det stadig er berettiget at opretholde en offentlig tjeneste, og tillade konkurrence om udførelsen af denne offentlige tjeneste ved anvendelse af udbudsreglerne.
A. Compatibility under Article 106(2) of the Treaty
Sådanne mål kan ikke forfølges med en foranstaltning, som allerede er afsluttet, og kan derfor ikke bevirke, at kompensation for befordringspligten indrømmet inden 2010 anses for uforenelig.
Insofar as the USO compensations benefiting Correos amount to State aid within the meaning of Article 107(1) of the Treaty, their compatibility with the internal market needs to be assessed.
Kommissionen bemærker desuden, at overdragelsesaktens gyldighedsperiode på 12 år ikke forekommer urimelig og svarer til de gyldighedsperioder, der gælder for andre befordringspligtige virksomheder i Unionen.
The grounds on which a State aid measure can or must be declared compatible with the internal market are listed in Articles 106(2), 107(2), and 107(3) of the Treaty.
Det kan derfor accepteres, at gyldighedsperioden på 12 år ikke overstiger afskrivningsperioden for de vigtigste aktiver, som Correos anvender til at udføre befordringspligten, jf. 2012-rammebestemmelserne.
Considering that the Spanish authorities have consistently asserted that the USO compensations granted to Correos under the 1998 Postal Law constitute compensation for carrying out services of general economic interest (‘SGEI’), the compatibility of those compensations with the internal market will need to be assessed on the basis of Article 106(2) of the Treaty.
D. Overensstemmelse med Kommissionens direktiv 2006/111/EF
That article provides that
Punkt 18 i 2012-rammebestemmelserne lyder: »Støtte vil kun blive betragtet som forenelig med det indre marked, jf. artikel 106, stk. 2, i traktaten, i de tilfælde, hvor direktiv 2006/111/EF [om gennemskueligheden af de økonomiske forbindelser mellem medlemsstaterne og de offentlige virksomheder og om den finansielle gennemskuelighed i bestemte virksomheder] er gældende, og virksomheden overholder direktivet«.
‘undertakings entrusted with the operation of services of general economic interest or having the character of a revenue-producing monopoly shall be subject to the rules contained in the Treaties, in particular to the rules on competition, in so far as the application of such rules does not obstruct the performance, in law or in fact, of the particular tasks assigned to them.
I henhold til artikel 29 i den spanske postlov af 1998 skal der føres særskilt regnskab i den befordringspligtige virksomheds interne regnskabssystem.
The development of trade must not be affected to such an extent as would be contrary to the interests of the Union.’
Denne forpligtelse opfyldes navnlig ved bekendtgørelse FOM/2447/2004 af 12. juli om »analytiske regnskaber og opdeling af regnskaberne«.
B. Temporal application of the 2012 SGEI Package
Kommissionen har bekræftet, at de principper, der er fastlagt i de pågældende forskrifter, er i overensstemmelse med principperne i 2012-rammebestemmelserne for så vidt angår fordelingen af direkte og indirekte omkostninger.
The Commission has laid down the conditions according to which it applies Article 106(2) of the Treaty in a series of instruments, most recently, inter alia, the 2012 SGEI Framework and the 2012 SGEI Decision (hereinafter together: ‘the 2012 SGEI package’).
Som svar på Kommissionens anmodning i åbningsafgørelsen fra 2016 har de spanske myndigheder desuden fremsendt en detaljeret beskrivelse af Correos' analytiske regnskabssystem, som er opsummeret i figuren.
Previously, the Commission had issued and applied the conditions for assessing compatibility under Article 106(2) of the Treaty laid down in the 2005 SGEI Framework and the 2005 SGEI Decision.
Correos' omkostningsfordelingssystem
As regards the 2012 SGEI Decision, since the amount of the USO compensations granted to Correos over the 2004-2010 period are above EUR 15 million per year, those compensations do not fall within the scope of the 2012 SGEI Decision, as set out in Article 2 thereof.
Strukturelle omkostnings-centre
They also do not fall within the scope of the 2005 SGEI Decision, as set out in Article 2 thereof.
Fordeling af aktivitets-omkostninger på omkostnings-centre
At the current stage of development of the internal market, State aid falling outside the scope of the 2012 SGEI Decision may be declared compatible with Article 106(2) of the Treaty if it is necessary for the operation of the service of general economic interest concerned and does not affect the development of trade to such an extent as to be contrary to the interests of the Union.
Operationelle omkostnings-centre
The 2012 SGEI Framework describes the conditions under which such balance is achieved.
Indirekte omkostninger
However, in accordance with paragraph 69 of the 2012 SGEI Framework, since the USO compensations over the period 2004-2010 constitute illegal State aid, the conditions laid down in the following paragraphs of that framework are inapplicable for the Commission's compatibility assessment under Article 106(2) of the Treaty:
Fordeling af aktivitets-omkostninger på produkter
Paragraph 14: give proper consideration to public service needs when entrusting the provider with a particular SGEI;
Direkte tilregnelse
Paragraph 19: compliance with EU public procurement rules when entrusting an SGEI;
Omkostning pr. produkt/tjeneste
Paragraph 20: absence of discrimination;
Direkte omkostninger
Paragraph 24 (and onwards): application of the NAC methodology to calculate the net cost;
Regnskab
Paragraph 39 (and onwards): efficiency incentives;
Omfang
Paragraph 60: transparency.
Tid
Therefore, in the following section the Commission will assess the USO compensations under the 2012 SGEI Framework, excluding the aforementioned paragraphs, and determine whether those compensations comply with the remaining conditions laid down by that framework.
Omkostninger efter aktivitet
Compatibility under the 2012 SGEI Framework
Som det fremgår af betragtning 235 er Correos' omkostningsregnskabssystem baseret på den metode til omkostningsberegning, der kaldes aktivitetsbaseret omkostningsberegning.
A. Genuine service of general economic interest as referred to in Article 106 of the Treaty
Aktivitetsbaseret omkostningsberegning er en særlig metode, der anvendes i forbindelse med den fuldt distribuerede omkostningsfordelingsmetode, som er i overensstemmelse med bestemmelserne i 2012-rammebestemmelserne og de sektorspecifikke krav vedrørende adskilte opgørelser, der er fastlagt i artikel 14 i direktivet om posttjenester.
The service entrusted to Correos by the Spanish State is the universal postal service as required by Article 3(1) of Directive 2008/6/EC which reads: ‘Member States shall ensure that users enjoy the right to a universal service involving the permanent provision of a postal service of specified quality at all points in their territory at affordable prices for all users.’.
Correos' analytiske model kan grundlæggende opdeles i følgende faser:
As outlined in recitals 4 to 8 of Directive 2008/6/EC amending Directive 97/67/EC, universal postal service obligations as defined in the Postal Services Directive are recognised by the Union as constituting genuine services of general economic interest within the meaning of Article 106(2) of the Treaty.
Opførelse af omkostninger under omkostningscentre:
As indicated in section 2.3 of the 2012 SGEI Framework, the concept of SGEI within the meaning of Article 106 of the Treaty means that the undertaking in question has been entrusted with the operation of the service of general economic interest by way of one or more official acts.
En lille andel af omkostningerne ([…] % — ca. […] mio. EUR i 2005) opføres direkte under endelige produkter.
Those acts must specify, in particular:
Omkostningscentrene (der var […] omkostningscentre i 2005) er den grundlæggende enhed i det analytiske regnskabssystem.
The undertaking and territory concerned;
De er defineret som ressourceforbrugsenheder, som er relevante fra et omkostningsmæssigt synspunkt.
The nature of the exclusive rights assigned to the operator;
I Correos' analytiske regnskabssystem sondres der mellem:
The description of the compensation mechanism and the parameters for calculating, monitoring and reviewing the compensation;
operationelle omkostningscentre: som forbruger ressourcer, der direkte vedrører de endelige produkter og tjenesteydelser (f.eks. posthuse).
The arrangements for avoiding and repaying any overcompensation.
Der var […] operationelle omkostningscentre i Correos' analytiske regnskabssystem i 2005.
The 1998 Postal Law and the 2000 Plan de Prestación which were the relevant entrustment acts for the period 2004-2010 clearly define and entrust Correos with the USO.
Et beløb på […] mia. EUR blev opført under operationelle omkostningscentre i 2005.
The territory concerned is the whole national territory of Spain.
strukturelle omkostningscentre: som samler de strukturelle omkostninger, der ikke direkte vedrører endelige produkter og tjenesteydelser.
The 1998 Spanish Postal Law further indicates, in its Article 19, the exclusive rights assigned to Correos.
Disse svarer navnlig til support, administration, HR-funktioner og IT-funktioner.
Those rights include, for instance, the use of the brand ‘España’, the word ‘Correos’ and the related symbols.
Der var 180 strukturelle omkostningscentre i Correos' analytiske regnskabssystem i 2005.
The 2000 Plan de Prestación provides for a mechanism to calculate the net cost of the USO (the Spanish methodology) which is used as the basis for the amount of compensation.
Et beløb på […] mio. EUR blev opført under strukturelle omkostningscentre i 2005.
The compensation mechanism and the parameters for calculating the compensation can therefore be considered defined.
De omkostninger, der opføres under strukturelle omkostningscentre, fordeles derefter til de operationelle omkostningscentre baseret på en årsagssammenhæng mellem de operationelle omkostningscentre og de strukturelle omkostningscentre.
Given that the Spanish methodology foresaw that the USO compensations amount should correspond to an ex-post calculation of the net cost, it can be accepted that the system were designed to avoid overcompensation to the extent that the calculation methodology would have been considered reliable.
Fordeling af omkostninger opført under omkostningscentre på aktiviteter:
While the Commission disputes the applicability of the Spanish methodology, this is not considered to affect the compliance with the condition to foresee mechanisms to avoid overcompensation.
Aktiviteter er grupper af ensartede opgaver, der har til formål at levere endelige tjenesteydelser eller støtte deres levering (f.eks. manuel sortering, automatisk sortering, transport osv.).
The Commission therefore considers that the entrustment of Correos can be considered to be in compliance with the 2012 SGEI Framework.
Der skelnes mellem 16 aktiviteter i Correos' analytiske regnskabssystem i 2005.
C. Duration of the period of entrustment
De omkostninger, der er opført under operationelle omkostningscentre, fordeles derefter på aktiviteter baseret på aktiviteternes forbrug af omkostningscentrenes ressourcer.
As indicated in section 2.4 of the 2012 SGEI Framework, ‘the duration of the period of entrustment should be justified by reference to objective criteria such as the need to amortise non-transferable fixed assets.
Opførelse af omkostninger til aktiviteter under de enkelte endelige produkter og tjenesteydelser:
In principle, the duration of the period of entrustment should not exceed the period required for the depreciation of the most significant assets required to provide the SGEI.’
Omkostninger opføres under endelige produkter og tjenesteydelser baseret på deres årsagssammenhæng med aktiviteterne.
The 1998 Spanish Postal Law did not specify the duration of the entrustment of the USO to Correos.
Fastlæggelse af indtægterne for de enkelte endelige produkter og tjenesteydelser
However, the entrustment ended in 2011, when the new 2010 Spanish Postal Law entered into force, and hence the actual duration of the entrustment was 12 years.
Følgende fremgangsmåde benyttes til at fastlægge indtægterne:
First, the Commission does not consider that this requirement of the 2012 SGEI Framework can lead to the incompatibility of aid that predates the entry into force of this Framework.
Først udpeges de indtægter, der skal fordeles, i driftsregnskabet: I 2005 beløb disse indtægter sig til ca. […] mia. EUR.
Indeed, the objectives of the limited duration provision included in the 2012 SGEI Framework are to ensure that the State reviews the market situation regularly to verify that maintaining a public service is still justified and to allow competition for the granting of this public service through the application of public procurement rules.
En del af disse indtægter ([…] % — […] mia. EUR 2005) svarer til direkte salg registreret i Correos' faktureringssystem og kan opføres direkte under endelige produkter og tjenesteydelser.
Such objectives cannot be pursued for a measure which is completed in the past and can therefore not lead to incompatibility of the USO compensations granted up to 2010.
De øvrige indtægter ([…] % — […] mio. EUR i 2005), som ikke er registreret i faktureringssystemet, men har anden oprindelse, fordeles til endelige produkter og tjenesteydelser på grundlag af en oversigt over procentdele fra Correos' undersøgelser af årsagssammenhængen mellem registrerede indtægter og de produkter og tjenesteydelser, der har genereret disse indtægter.
In addition, the Commission notes that the 12 year duration of the entrustment does not appear excessive and is similar to the entrustment periods that apply to other USO providers in the EU
Margenen pr. endeligt produkt og endelig tjenesteydelse kan derfor beregnes.
It can therefore be accepted that the duration of 12 years would not exceed the depreciation period of the most significant assets used by Correos for the provision of the USO as required by the 2012 SGEI Framework.
Kommissionen konkluderer, at det analytiske regnskabssystem, som Correos har indført, er hensigtsmæssigt til at adskille aktiviteter omfattet af befordringspligten fra andre aktiviteter og til at adskille aktiviteter under befordringspligten på eneretsområdet fra aktiviteter under befordringspligten på ikke-eneretsområdet.
D. Compliance with Commission Directive 2006/111/EC.
Kommissionen konkluderer, at Correos har overholdt direktiv 2006/111/EF.
According to paragraph 18 of the 2012 SGEI Framework, ‘aid will be considered compatible with the internal market on the basis of Article 106(2) of the Treaty only where the undertaking complies, where applicable, with Directive 2006/111/EC on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings’.
A. Kompensationens størrelse
Article 29 of the 1998 Spanish Postal Law imposes separate accounts within the internal accounting system of the universal service provider.
Hensigtsmæssig beregningsmetode
This obligation is notably implemented through Order FOM/2447/2004 of 12 July on ‘analytical accounting and separation of accounts’.
Punkt 24 i 2012-rammebestemmelserne lyder: »Ved beregningen af, hvilke nettoomkostninger der er nødvendige eller forventes at være nødvendige for at kunne opfylde forpligtelserne til offentlig tjeneste, bør« net avoided cost»-metoden anvendes, hvis det kræves af EU-lovgivningen eller den nationale lovgivning, og så vidt det er muligt i andre tilfælde«.
The Commission has verified that the principles established in that regulation are in line, in terms of allocation of direct and incorrect costs, with the principles established in the 2012 SGEI Framework.
Eftersom den kompensation for befordringspligten, der blev indrømmet under postloven af 1998, blev ydet som ulovlig støtte inden ikrafttrædelsen af 2012-rammebestemmelserne den 31. januar 2012, vurderede Kommissionen i åbningsafgørelsen fra 2016, at disse bestemmelsers punkt 69 specifikt var til hinder for anvendelsen af bestemmelsernes punkt 24 og dermed anvendelsen af net avoided cost-metoden på ulovlig støtte.
Moreover, following the request of the Commission in the 2016 Opening Decision, the Spanish authorities have provided the Commission with a detailed description of the analytical accounting system of Correos which is summarised in the figure.