natgillin/translations-raw huggingface dataset:
Tilbagesøgningen bør omfatte perioden fra det tidspunkt, hvor modtageren fik fordelen, dvs. den dato, hvor støtten blev stillet til rådighed for modtageren, og frem til beløbets faktiske tilbagebetaling.
The IRR is only an indicator of the concession holder's financial situation just before the legislative change and not a price paid to Autostrada Wielkopolska by the State for accepting Annex 6 and therefore it cannot be used for price to price comparisons.
Derfor skal der betales renter af det fulde beløb, som skal tilbagesøges, fra tidspunkterne for hver af de månedlige udbetalinger omhandlet i betragtning 146-150 og bilaget til afgørelsen og frem til tidspunktet for tilbagesøgningen.
The Commission also notes that for its assessment of the existence of an economic advantage to the concession holder, it is not relevant if this advantage was granted intentionally or unintentionally by the Member State.
I det omfang at Autostrada Wielkopolska har betalt skat af den modtagne støtte, kan Polen i overensstemmelse med de nationale skatteregler tage højde for den betalte skat ved kun at tilbagesøge det nettobeløb, som Autostrada Wielkopolska har modtaget.
Moreover, the Commission notes that the proceedings and the award of the Arbitral Tribunal do not address the State aid aspect of the case.
I det tilfælde skal de nationale myndigheder sikre sig, at Autostrada Wielkopolska ikke kan påberåbe sig yderligere skattelempelser under henvisning til det forhold, at tilbagebetalingen har reduceret den skattepligtige indtjening, da dette ville betyde, at det tilbagesøgte nettobeløb var lavere end det oprindeligt modtagne beløb.
It is in any event for the Commission to assess the existence of State aid and its compatibility with the internal market.
Polen har to måneder fra datoen for vedtagelsen af denne afgørelse til eventuelt at fremsende yderligere dokumentation til Kommissionen for, at der er betalt skat af den modtagne støtte, og for de datoer, hvor de betalinger, der er omhandlet i betragtning 146-150 og bilaget til afgørelsen, blev foretaget.
Conclusion on the economic advantage
Kommissionen mener, at modtageren har haft støtten til rådighed fra disse datoer —
In light of the above, the Commission considers that the concession holder has received an economic advantage in the form of overcompensation for HGVs for the period from September 2005 until June 2011, the date at which the shadow toll was brought to an end.
VEDTAGET FØLGENDE AFGØRELSE:
The Commission agrees with the method of estimating the overcompensation used by PwC.
Artikel 1
Selectivity
Overkompensationen for perioden fra 1. september 2005 til 30. juni 2011, som beløber sig til 894956888,88 PLN, og som Polen har ydet til Autostrada Wielkopolska S.A. på grundlag af ændringsloven, udgør statsstøtte efter traktatens artikel 107, stk. 1.
The Commission notes that the compensation for each concession holder was granted following individual negotiations between the concession holder and the State.
Artikel 2
It resulted therefore in intrinsically specific measures tailor-made for each concession holder.
Artikel 3
As it has been shown above that the compensation granted by Poland confers an advantage on Autostrada Wielkopolska, that measure must be consider as selective within the meaning of Article 107(1) TFEU.
Den i artikel 1 omhandlede statsstøtte er uforenelig med det indre marked.
Distortion of competition and effect on trade
Artikel 4
When aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in the internal market, the latter must be regarded as affected by that aid.
Polen skal tilbagesøge den i artikel 1 omtalte støtte fra støttemodtageren.
It is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
Den støtte, der skal tilbagesøges, pålægges renter fra det tidspunkt, hvor den blev udbetalt til støttemodtageren, og indtil den er blevet tilbagebetalt.
The economic advantage granted by the present measure to Autostrada Wielkopolska strengthens its economic position, as it increases the company's revenues.
Beløbet beregnes med renters rente i overensstemmelse med kapitel V i Kommissionens forordning (EF) nr. 794/2004 som ændret ved forordning (EF) nr. 271/2008.
Moreover, the market for the construction and operation of motorways in Poland is open to any economic operator active in the EU.
Artikel 5
Therefore, the advantage to Autostrada Wielkopolska has the potential to distort competition and affect trade between Member States.
Den støtte, der henvises til i artikel 1, skal tilbagesøges øjeblikkeligt og effektivt.
Conclusion
Polen sikrer, at denne afgørelse efterkommes senest fire måneder efter datoen for dens meddelelse.
In view of the above, the Commission considers that the compensation paid to Autostrada Wielkopolska for the legislative change excluding HGVs from the obligation to pay a toll for using the A2 motorway between Nowy Tomysl and Konin, in the period from 1 September 2005 to 30 June 2011 constitutes State aid within the meaning of Article 107(1) TFEU in so far as it overcompensated that company for the loss in revenue resulting from the Amendment Act.
Artikel 6
Legality of the aid
Senest to måneder efter meddelelsen af denne afgørelse sender Polen Kommissionen følgende oplysninger:
As the compensation was put at the disposal of Autostrada Wielkopolska prior to the notification, the Commission considers that Poland did not respect the prohibition of Article 108(3) TFEU.
det samlede beløb (hovedstol og tilbagesøgningsrenter), som støttemodtageren skal tilbagebetale
The State aid granted by Poland is therefore unlawful.
en udførlig beskrivelse af de foranstaltninger, der allerede er truffet eller planlagt med henblik på at efterkomme denne afgørelse
Compatibility of the aid
dokumentation for, at støttemodtageren har fået pålagt at tilbagebetale støtten.
According to the established case law of the Court, it is up to the Member State to invoke possible grounds for the compatibility of the aid, and to demonstrate that the conditions for such compatibility are met.
Polen holder løbende Kommissionen orienteret om de nationale foranstaltninger, der træffes for at efterkomme denne afgørelse, indtil den i artikel 1 omhandlede støtte er fuldt tilbagebetalt.
The Commission notes that Poland did not put forward any grounds for the compatibility of the aid in question.
Polen indsender på Kommissionens anmodning straks oplysninger om de foranstaltninger, der allerede er truffet eller er planlagt for at efterkomme afgørelsen.
On the contrary, Poland informed the Commission that in its view the aid is not compatible with the internal market.
Polen giver tillige detaljerede oplysninger om de støttebeløb og tilbagesøgningsrenter, som støttemodtagerne allerede har tilbagebetalt.
The Commission has nonetheless examined whether the aid in question can be deemed compatible with the internal market.
Artikel 7
Article 107(3) TFEU provides for certain exemptions to the general rule set out in Article 107(1) TFEU that State aid is not compatible with the internal market.
Denne afgørelse er rettet til Republikken Polen.
First, the Commission has assessed the aid in question against the exemption laid down in Article 107(3)(c) TFEU.
Udfærdiget i Bruxelles, den 25. august 2017.
Article 107(3)(c) TFEU stipulates that ‘aid to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest’, may be considered to be compatible with the internal market.
På Kommissionens vegne
In this regard, the Commission also notes that none of the State aid guidelines directly apply to motorway infrastructure and its operation.
Medlem af Kommissionen
The Commission notes that the assessment of the compatibility of aid can differ depending on its classification as investment or operating aid.
EUT C 328 af 20.9.2014, s. 12.
The Commission further notes that at the time when the aid in question was granted, the whole part of the A2 motorway operated by Autostrada Wielkopolska had been opened for almost one year.
Autostrada Wielkopolska er en privat virksomhed, som udelukkende beskæftiger sig med anlæg og drift af strækningen på motorvej A2 mellem Nowy Tomysl og Konin.
The State aid in case N 462/09 had been paid to the beneficiary before the construction works began and had an incentive effect for the beneficiary to carry out the relevant investment project.
Virksomhedens hovedaktionær er AWSA Holland I B.V., som ejer 98,85 % af Autostrada Wielkopolskas aktiekapital.
By contrast, the Commission does not find an incentive effect in the case at hand, as the construction of the motorway was already finished.
Eneaktionær i AWSA Holland I B.V. er AWSA Holland II B.V., hvis hovedaktionærer er Kulczyk Holding S.A. (indregistreret in Warszawa, 24,10 % af aktiekapitalen), Meridiam Infrastructure S.a.r.l (Luxembourg, 20,12 %), PGE S.A.
Neither Poland nor Autostrada Wielkopolska pointed to any other investment project to which the aid in question could contribute.
(Warszawa, 20,00 %), Strabag AG (Spittal/Drau, 10,12 %), KWM Investment (Wien, 9,32 %), Bank Zachodni WBK S.A.
Moreover, the Commission notes that, contrary to investment aid, the aid in the present case was not linked to the costs of any investment project but was dependant on the amount of vehicles using the motorway and had a recurring character.
(Wroclaw, 5,44 %) og TUiR »Warta« S.A.
As such, it did not contribute to the financing of an investment project, but to the recurring operating costs of the beneficiary.
(Warszawa, 4,81 %).
Therefore, the Commission considers that the aid in question constitutes operating aid.
I overensstemmelse med koncessionsaftalen moderniserede koncessionshaveren først den eksisterende 47,7 km lange delstrækning (delstrækning I: mellem Konin og Wrzesnia) og anlagde derefter to delstrækninger: mellem Poznan og Wrzesnia (delstrækning II – 37,5 km) og mellem Nowy Tomysl og Komorniki (delstrækning III – 50,4 km).
According to the case law of the Court, such operating aid is in principle incompatible with the internal market.
Når afgiftsopkrævningen påbegyndes, justeres de maksimale afgiftssatser endvidere årligt efter inflationsindekset (årligt forbrugerprisindeks) og valutakursindekset (mellem EUR og PLN).
The Commission, however, notes that the A2 motorway between Nowy Tomysl and Konin is located in an underprivileged region covered by the derogation set out in Article 107(3)(a) TFEU.
Fortrolige oplysninger
The Commission has, therefore, assessed whether the operating aid at stake can be considered compatible under the Regional Aid Guidelines (hereinafter ‘RAG’).
Europa-Parlamentets og Rådets direktiv 1999/62/EF af 17. juni 1999 om afgifter på tunge godskøretøjer for benyttelse af visse infrastrukturer (EFT L 187 af 20.7.1999, s. 42).
The Commission has considered that it should assess the aid in question under the Guidelines valid at the time when the decision to grant the aid in question was taken by signing Annex 6 to the Concession Agreement, namely in 2005.
Lov af 28. juli 2005 om ændring af lov om betalingsmotorveje og den nationale vejfond samt lov om vejtransport (det polske lovtidende nr. 155, punkt 1297).
For aid granted at that time, the Guidelines on National Regional aid adopted by the Commission in 1998 apply (hereinafter ‘RAG 1998’).
Nemlig køretøjer i kategori 1-5 med en vægt på over 3,5 tons.
According to paragraph 4.15 of RAG 1998, operating aid that is normally prohibited can be exceptionally granted in regions eligible under the derogation in Article 92(3)(a) (now – Article 107(3)(a)) provided that (i) it is justified in terms of its contribution to regional development and its nature and (ii) its level is proportional to the handicaps it seeks to alleviate.
I praksis var andelen af lastvogne i kategori 1 ubetydelig.
It is for the Member State to demonstrate the existence of any handicaps and gouge their importance.
Det interne afkast, som er nævnt i afgørelsen, henviser til det forventede samlede årlige realafkast af aktionærernes kapital (egenkapital og gæld) efter skat baseret på pengestrømmene i EUR, medmindre andet er angivet.
In this context the Commission notes that Poland did not demonstrate the existence of any handicaps that the aid in questions could alleviate.
Dette er det tidspunkt, hvor de finansielle aftaler, som var nødvendige for projektets opfyldelse, allerede var indgået.
Contrary, Poland is of the opinion that the aid did not contribute to regional development.
Som beskrevet på side 36 i PwC's rapport om beregning af den justerede AGRi-sats og for meget udbetalt kompensation på grundlag af WSA's undersøgelse om trafik og indtægter fra 2004.
The Commission considers that the operating aid in this case resulted exclusively in an increase of the IRR of the project for the investors and, as such, does not contribute to regional development of the regions where the toll motorway is located.
Som beskrevet på side 61 i PwC's rapport om beregning af den justerede AGRi-sats og for meget udbetalt kompensation på grundlag af WSA's undersøgelse om trafik og indtægter fra 2004.
Thus, the Commission considers that the criteria set out in the paragraph 4.15 of the RAG are not met.
Afgiftssatser for køretøjer i kategori II-IV: […], […], […] PLN med moms på 22 %, og hvoraf koncessionshaveren modtog 70 % (dvs. […], […] og […] PLN).
Further, it is irrelevant for the purpose of the Commission's assessment that the compensation to AW S.A has not been and will not be used as profit distribution (dividends) to shareholders, but instead for repayment of the EIB loan.
I deres bemærkninger til Kommissionen henviser Autostrada Wielkopolska til et internt afkast på […] % fra vignettemodellen.
In fact the repayment of the EIB loan is an obligation of the concession holder stemming from the financial arrangements the concession holder had to make in order to fulfil the Concession Agreement.
Vignettemodellen, som Polen forelagde Kommissionen, viser et internt afkast på […] %.
If the compensation paid to Autostrada Wielkopolska was such that it enabled the company to repay its loans earlier than foreseen (i.e., in the case without the change in the law and the need for compensation), then the compensation provided an advantage to the company as it made resources available for other purposes like for example distribution of dividends which could not have been paid out otherwise.
Polen bekræfter, at […] % henviser til beregninger udført af et konsulentfirma for Autostrada Wielkopolska, men ved ikke, hvordan det er beregnet.
Such distribution of dividends however had no contribution to the development of the region in which the motorway is located.
Derfor er det interne afkast fra vignettemodellen, der anvendes i følgende tekst, […] %.
The Commission also notes that the compatibility criteria for operating aid included in paragraph 76 of the Regional Aid Guidelines for the period 2007 – 2011 (hereinafter ‘RAG 2007’), that applied as of 1 January 2007, are the same.
Konklusionerne i teksten gælder, uanset hvilket af disse interne afkast der anvendes.
Thus, the compatibility assessment for the aid in question is the same under RAG 2007.
For at foregribe dette før ændringslovens ikrafttrædelse hævede koncessionshaveren de grundsatser, der opkræves fra chauffører i køretøjer i alle køretøjskategorier, til de maksimalt tilladte satser, der var tilladt dengang i henhold til koncessionsaftalen.
Conclusion on compatibility
I praksis var de afgiftssatser, der skulle betales, lavere, fordi Autostrada Wielkopolska samtidig indførte rabatter for alle køretøjskategorier.
The Commission has not identified any other provision regarding the compatibility of aid with the internal market that could provide a basis for considering the aid in question compatible with the Treaty.
Bortset fra det interne afkast blev gældsdækningsgraden, gældsdækningsgraden over hele lånets løbetid og minimumsgældsdækningsgraden for det statsgaranterede lån også analyseret.
Nor has Poland invoked any provision concerning compatibility with the internal market or provided any arguments that would allow the Commission to consider the aid in question compatible.
Kontrolrapport af 8. juni 2007 udarbejdet af […] for Autostrada Wielkopolska.
Similarly, the comments submitted by the third party do not allow the Commission to consider the aid in question compatible.
Opdateret trafik- og indtægtsundersøgelse for Polens motorvej A2, november 1999, udarbejdet af Wilbur Smith Associates for […].
Consequently, the Commission concludes that the State aid that Poland has granted to AW S.A is incompatible with the internal market.
Projektfase VI for A2-betalingsmotorvejen, endelig trafik- og indtægtsundersøgelse, juni 2004, udarbejdet af Wilbur Smith Associates for Autostrada Wielkopolska S.A.
Poland has unlawfully implemented the aid in question in breach of Article 108(3) TFEU.
Beregning af den justerede AGRi-sats og for meget udbetalt kompensation på grundlag af WSA-undersøgelsen om trafik og indtægter fra 2004, af PricewaterhouseCoopers, 24. september 2010.
RECOVERY
Se §§ 84 og 88 i den polske civillovbog.
According to the Treaty and the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
Bruttobeløb omfatter et beløb svarende til den gældende moms.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Retten til kompensation, som beskrevet heri, er fastlagt i bilag 2 til koncessionsaftalen.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Kommissionens afgørelse i sag N 264/2002: Det offentligt-private partnerskab for London Underground.
In line with the case-law, Article 16(1) of Council Regulation (EU) 2015/1589 states that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Kommissionens afgørelse af 29. juli 2009 i sag N 462/2009: Støtte til transportinfrastruktur — anlæg og drift af strækningen mellem Swiecko og Nowy Tomysl på motorvej A2, fodnote 6.
The Commission has concluded that Poland has overcompensated AW SA. for the period from 1 September 2005 to 30 June 2011.
Sag C-256/97, DM Transport [1999] ECR I- 3913.
The Commission has also established that this overcompensation constitutes unlawful aid that is incompatible with the internal market.
Kommissionens afgørelse af 2. december 2009 i sag N 462/2009 — Statsstøtte til transportinfrastruktur — anlæg og drift af strækningen mellem Swiecko og Nowy Tomysl på motorvej A4.
As a result, the aid must be recovered in order to re-establish the situation that existed on the market prior to its granting.
Det bør bemærkes, at Kommissionen i sin afgørelse faktisk konkluderede, at der ikke var tale om statsstøtte i den pågældende sag.
As stated in recitals from 146 to 150 above (see also the Annex to this decision), the Commission concludes that for the period from 1 September 2005 to 30 June 2011 the total aid amounts to PLN 894956888,88 gross.
Domstolens dom af 18. juni 1998, Kommissionen mod Italien, C-35/96, ECLI:ECLI:EU:C:1998:303, Domstolens dom af 23. april 1991, Höfner og Elser mod Macrotron, C-41/90, ECLI:EU:C:1991:161, Domstolens dom af 16. november 1995, FFSA m.fl. mod Ministère de l'Agriculture et de la Pêche, C-244/94, ECLI:EU:C:1995:392, Domstolens dom af 11. december 1997, Job Centre, C-55/96, ECLI:EU:C:1997:603.
Recovery should cover the time from when the advantage accrued to the beneficiary, that is to say the date at which the aid was put at the disposal of the beneficiary, until effective recovery.
Domstolens dom af 16. juni 1987, Kommissionen mod Italien, C-118/85, ECLI:EU:C:1987:283, domstolens dom af 18. juni 1998, Kommissionen mod Italien, C-35/96, ECLI:EU:C:1998:30.
Consequently, the total amount of aid to be recovered shall bear interest as of the moment that each of the monthly disbursements referred to in recitals from 146 to 150 and the Annex to the decision took place and until the moment of its reimbursement.
Hvad angår koncessionshavere for motorveje nåede Kommissionen til samme konklusion i f.eks. afgørelsen af 27. oktober 2014 i sag SA.39224 — Grækenland — Genforhandling af koncessionsaftaler for græske motorvejsprojekter — Moreas-motorvejen (EUT C 460 af 19.12.2014, s. 1).
To the extent that Autostrada Wielkopolska has paid tax on the aid received, Poland may, in accordance with its national tax rules, take account of the earlier payment of tax by recovering only the net amount received by Autostrada Wielkopolska.
Brændstofafgiften blev indført af det polske parlament ved lov af 27. august 2004 om ændring af lov om betalingsmotorveje og den nationale vejfond.
Poland has a period of two months from the date of adoption of this decision within which it should provide the Commission with evidence of any tax paid on the aid received and the date at which the payments referred to in recitals from 146 to 150 and the Annex to the decision were made.
Generaldirektoratet for nationale veje og motorveje er den centrale forvaltningsmyndighed for spørgsmål vedrørende det nationale vejnet.
The Commission considers that from those dates, the beneficiary has at its disposal the aid.
Generaldirektoratet varetager sine opgaver med støtte fra GDDKiA.
HAS ADOPTED THIS DECISION:
I sin afgørelse af 4. december 2013 i sag SA.29584 — Skyggeafgiftskompensation til Stalexport Autostrada Małopolska S.A.
Article 1
(SAM S.A) — A4-motorvejen (Katowice-Krakow) konkluderede Kommissionen, at kompensationen til koncessionshaveren ikke udgjorde statsstøtte, fordi ansvaret for risikoen i forbindelse med den lovændring, der direkte eller indirekte berørte koncessionshaveren, i henhold til koncessionsaftalen for denne motorvejsstrækning lå hos staten, og kompensationen var begrænset til det tab, som koncessionshaveren havde lidt (EUT C 172 af 6.6.2014, s. 2).
The overcompensation for the period from 1 September 2005 to 30 June 2011 amounting to PLN 894956888,88, granted by Poland to Autostrada Wielkopolska S. A. on the basis of the Amendment Act, constitutes State aid within the meaning of Article 107(1) of the Treaty.
Se bilag 6, side 9.
Article 2
Se Kommissionens meddelelse om begrebet statsstøtte (EUT C 262, af 19.7.2016, s. 1), punkt 102.
The State aid referred to in Article 1 is unlawful as it was granted in breach of the notification and standstill obligations stemming from Article 108(3) of the Treaty.
Disse tre finansielle modeller blev præsenteret og bekræftet af Ernst & Young i en rapport af 19. september 2005.
Article 3
Filnavn: 050518 A2-CB-2004-12 V1.51.123.
The State aid referred to in Article 1 is incompatible with the internal market.
WSA-undersøgelsen fra 1999 er baseret på den antagelse, at alle køretøjer betaler brugsafgift for brug af motorvejen.
Article 4
Se WSA-undersøgelsen fra 1999, side 17, punkt 3 og 4.
Poland shall recover the aid referred to in Article 1 from the beneficiary.
Filnavn: 050915 A2-COMPENSATION V.3.71 (awsa)_EY.123.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiary until their actual recovery.
Kommissionen bemærker også, at disse trafikantagelser ikke var baseret på faktiske trafikdata for en ikke-betalingsmotorvej, ligesom der ikke var anvendt en korrekt trafik- og indtægtsundersøgelse.
The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 as last amended by Regulation (EC) No 271/2008.
Filnavn: Ref 071023-Combined Phase I & II — Poland A2.xls.
Article 5