natgillin/translations-raw huggingface dataset:
Hovedformålet med at flytte produktionen af skistøvler til Estland, hvor arbejdskraften er billig, er at nedbringe produktionsomkostningerne, men dette udelukker på ingen måde kapacitetsnedbringelser.
The shifting to Estonia of ski-boot manufacture using inexpensive labour is mainly intended to reduce manufacturing costs but does not in any way exclude capacity reductions.
Sagsøgeren har intet fremført, der kan godtgøre, at de kapacitetsnedbringelser, der kræves af HTM på markederne for ski, skibindinger og skistøvler, som immervæk udgjorde ca. 45% af HTM's omsætning i 1994, er klart utilstrækkelige. kelige.
The applicant has adduced no evidence to show that the capacity reductions required of HTM on the ski, skibindings and ski-boot markets, which, however, represented approximately 45% of HTM's turnover in 1994, were manifestly insufficient.
De statistikker vedrørende tilbagegangen på markederne for ski og skistøvler, som sagsøgeren har henvist til under retsmødet, vedrører en periode fra 1992 og helt frem til 1997.
In particular, the statistics on the contraction of the ski and ski-boot markets which the applicant cited at the hearing relate to a period beginning in 1992 and ending only in 1997.
De har derfor ingen bevisværdi, da kapacitetsnedbringelserne i henhold til beslutningen i det væsentlige skal foretages allerede i det første år af omstruktureringen.
To that extent, they have no evidential value, since the Decision provides that the capacity reductions are essentially to be made in the very first year of the restructuring.
Påstanden om en forøgelse af HTM's salg af ski må forkastes, allerede fordi den vedrører regnskabsåret 1997, som ligger efter tidspunktet for vedtagelsen af
In order to dismiss the contention concerning the increase in HTM's ski sales, it is sufficient to point out that it relates to the 1997 financial year, after the date of adoption of the Decision, and that it shows that 425 000 pairs of skis were sold,
Endelig kunne Kommissionen i forbindelse med udøvelsen af sin vide skønsbeføjelse med rette antage, at endnu større kapacitetsnedbringelser ville gøre det tvivlsomt, om det ville være muligt at genetablere rentabiliteten for HTM, hvis tilstedeværelse blev anset for nødvendig for at undgå en forstærket oligopolistisk struktur på de relevante markeder.
Finally, in the exercise of its broad discretion, the Commission could properly consider that even more severe capacity reductions would have compromised the return to viability of HTM, whose existence was considered necessary to prevent the emergence of a stronger oligopolistic structure on the markets in question.
Der skal i denne forbindelse tages hensyn til, at omstruktureringsplanen opererede med en indstilling af golf- og sportsbeklædningsaktiviteterne.
In this regard, account has to be taken of the closure of the golf business and the closure of the sportswear business as envisaged in the restructuring plan.
Anbringendet må herefter forkastes.
In those circumstances, the plea must be dismissed.
Det syvende anbringende om, at støtten er uforholdsmæssig
The seventh plea: the Aid was disproportionate
100 Kneissl Dachstein har for det første kritiseret det forhold, at der i beslutningen ikke tages hensyn til kapitaltilførslen på ca. 80 mio. ECU og det aktionærydede lån på ca. 45 mio. ECU fra AT til HTM i 1993 (jf. ovenfor, præmis 4).
100 Kneissl Dachstein complains that the Decision did not take into consideration the capital injection of approximately ECU 80 million and the shareholder loan of approximately ECU 45 million granted by AT to HTM in 1993 (see paragraph 4 above).
— Formaliteten ιοί Kommissionen har — i det væsentlige støttet af HTM — under henvisning til princippet om, at der skal være nøje overensstemmelse mellem de anbringender, der fremføres under den administrative procedure og i stævningen, anført, at det pågældende argument må afvises, da sagsøgeren ikke fremførte det under proceduren for undersøgelse af støtten.
101 The Commission, supported in substance by HTM, relies on the principle that the submissions in the administrative procedure and in the application should be strictly the same and objects that this first argument is not therefore admissible on the ground that the applicant did not raise it in the procedure in which the Aid was examined.
102 Det bemærkes, at sagsøgeren ikke havde kunnet fremføre argumenter vedrørende faktiske forhold, som Kommissionen ikke er bekendt med, og som selskabet ikke har oplyst Kommissionen om under undersøgelsesproceduren (jf. i samme retning Domstolens dom af 14.9.1994, forenede sager C­278/92, C­279/92, og C­280/92, Spanien mod Kommissionen, Sml. I, s. 4103, præmis 31, og Rettens dom af 25.3.1999, sag T­37/97, Forges de Clabecq mod Kommissionen, endnu ikke trykt i Samling af Afgørelser, præmis 93).
102 The Court considers that it would not be admissible for the applicant to rely on factual arguments which were unknown to the Commission and which it had not notified to the latter during the examination procedure (see, to this effect, the judgment of the Court of Justice in Joined Cases C-278/92, C-279/92 and C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 31, and the judgment of the Court of First Instance in Case T-37/97 Forges de Clabecq v Commission [1999] ECR II-859, paragraph 93).
Der er derimod intet til hinder for, at den pågældende part fremfører et retligt anbringende mod den endelige beslutning, som ikke er blevet fremført under den administrative procedure (jf. i samme retning dommen i sagen Forges de Clabecq mod Kommissionen, præmis 93).
On the other hand, nothing prevents the interested party from raising against the final decision a legal plea not raised at the stage of the administrative procedure (see, to this effect, Forges de Clabecq v Commission, cited above, paragraph 93).
103 Kommissionens synspunkt hviler på den forkerte forudsætning, at undersøgel­sesproceduren i henhold til traktatens artikel 93, stk. 2, er en administrativ procedure rettet mod en endelig retsakt, idet formålet med proceduren tværtimod er at gøre det muligt for Kommissionen at opnå fuld oplysning om alle sagens momenter, inden den træffer beslutning (jf. i samme retning dommen i sagen British Airways m.fl. mod Kommissionen, præmis 58).
103 The Commission's argument is based on the incorrect premiss that the examination procedure under Article 93(2) of the Treaty amounts to a prelitigation procedure against a final decision whereas its purpose is, on the contrary, to enable the Commission to be fully informed about all aspects of the case before it takes its decision (see, to this effect, British Airways and Others v Commission, cited above, paragraph 58).
104 I øvrigt fremgår det af et bilag til det indlæg, Kneissl Dachstein har indgivet som svar på HTM's interventionsindlæg, at selskabet faktisk under undersøgelses­proceduren i det mindste har nævnt, at AT i 1993 havde foretaget et kapitalind­skud på ca. 80 mio. ECU i HTM (jf. ovenfor, præmis 4) med henblik på at nedbringe HTM's gæld.
104 However, as is clear from an annex to the observations which it submitted in response to HTM's submissions in intervention, Kneissl Dachstein did in fact mention during the examination procedure that in 1993 AT had provided HTM with a capital contribution of approximately ECU 80 million (see paragraph 4 above) to reduce HTM's debt.
105 Kommissionens formalitetsindsigelse mod anbringendets første led må herefter forkastes.
105 The Commission's objection of inadmissibility to the first part of the plea must therefore be dismissed.
106 Kneissl Dachstein kritiserer det forhold, at Kommissionen ikke i forbindelse med undersøgelsen af støttens forholdsmæssighed kom ind på den støtte på ca. 80 mio. ECU og ca. 45 mio. ECU, som AT ydede HTM i 1993 (jf. ovenfor, præmis 4).
106 Kneissl Dachstein criticises the Commission for not having addressed, in its examination of the proportionality of the Aid, the aid of approximately ECU 80 million and approximately ECU 45 million granted by AT to HTM in 1993 (see paragraph 4 above).
Traktatens artikel 92 fandt ganske vist ikke anvendelse forud for Republikken Østrigs tiltrædelse af De Europæiske Fællesskaber den 1. januar 1995, men Kommissionen overtrådte forbuddet mod støtte i artikel VI i den almindelige overenskomst om told og udenrigshandel (herefter »GATT«) og i artikel 23, stk. 1, nr. iii), i frihandelsaftalen mellem Det Europæiske Økonomiske Fælles skab og Republikken Østrig (EFT 1972, 31. december, s. 4, herefter »fri handelsaftalen« ).
Although Article 92 of the Treaty was not applicable before the Republic of Austria acceded to the European Communities on 1 January 1995, the Commission took no account of the prohibition of aid laid down by Article VI of the General Agreement on Tariffs and Trade (hereinafter 'GATT') and by Article 23(l)(iii) of the Free Trade Agreement between the European Economic Communities and the Republic of Austria (OJ 1972 L 300, p. 2, hereinafter 'the Free Trade Agreement').
Under disse omstændigheder er det samlede støttebeløb, der er ydet HTM, uforholdsmæssigt.
In those circumstances, the total amount of the aid paid to HTM is disproportionate.
Det forhold, at den i denne bestemmelse foreskrevne undersøgelsesprocedure ikke er blevet overholdt, begrunder i sig selv, at beslutningen må annulleres.
The sole fact that the examination procedure provided for by that provision was not respected is in itself sufficient to warrant annulment of the Decision.
ios Kommissionen og intervenienterne har heroverfor i det væsentlige anført, at Kommissionen hverken efter traktatens artikel 92, som ikke fandt anvendelse på daværende tidspunkt, eller efter bestemmelserne i GATT og frihandelsaftalen havde pligt til at indlede de foreskrevne procedurer i forbindelse med betalingerne
108 The Commission and the intervening parties argue in substance that neither Article 92 of the Treaty, which was not applicable at the relevant time, nor the provisions of the GATT or of the Free Trade Agreement obliged the Commission to undertake the applicable procedures in relation to the 1993 payments or to
KNEISSL DACHSTEIN MOD KOMMISSIONEN i 1993 eller til at tage hensyn hertil. Betalingerne i 1993 må, i det omfang de måtte kunne betegnes som statsstøtte, betragtes som eksisterende støtte, og de ville dermed ikke skulle behandles efter proceduren i traktatens artikel 93, stk. 2, men efter proceduren i artikel 93, stk. 1.
KNEISSL DACHSTEIN V COMMISSION take those payments into consideration.
109 Det bemærkes, at på det tidspunkt, hvor Kommissionen indledte den omtvistede undersøgelsesprocedure (jf. ovenfor, præmis 15), kunne artikel VI i GATT og frihandelsaftalens artikel 23, stk. 1, nr. iii), ikke længere udgøre det retlige grundlag for at vurdere, om AT's kapitalindskud i HTM var forenelige med fællesmarkedet.
109 The Court observes that, at the time when the Commission opened the examination procedure in question (see paragraph 15 above), Article VI of the GATT and Article 23(1)(iii) of the Free Trade Agreement could no longer constitute the legal basis for assessing the compatibility with the common market of the capital grants made by AT to HTM.
I øvrigt var artikel VI i GATT om antidumping- og udligningstold irrelevant, og frihandelsaftalens artikel 23, stk. 1, nr. iii), gav blot de kontraherende parter mulighed for at skride ind over for offentlig støtte. Kommissionen kan derfor ikke have tilsidesat disse to bestemmelser.
Moreover, Article VI of the GATT, relating to antidumping and compensating duties, was irrelevant and Article 23(1)(iii) of the Free Trade Agreement merely gave the contracting parties the power to intervene against public aid.
110 Endvidere kan der ikke gives sagsøgeren medhold i, at hele den støtte, der blev ydet i 1993 og i 1995, udgør en eksisterende støtteordning, idet AT's kapitalindskud i HTM ikke er baseret på generelle nationale bestemmelser.
110 Furthermore, the applicant cannot validly argue that all the aid paid in 1993 and 1995 constitutes existing aid when AT's capital grants to HTM were not made on the basis of generally applicable provisions of domestic law.
111 Sagsøgeren kan heller ikke hævde, at støtten er uforholdsmæssig, idet Kommissionen ikke tog hensyn til betalingerne i 1993. Kommissionen kunne nemlig ved vurderingen af støttens forholdsmæssighed kun tage hensyn til de kapitaltilførsler, der var nævnt i omstruktureringsplanen og var den nødvendige modydelse og støtte herfor.
111 Nor is it relevant for the applicant to claim that the amount of the Aid is disproportionate on the basis that the Commission failed to take into consideration the 1993 payments.
112 Endvidere bemærkes, at det forløbne tidsrum mellem betalingerne i 1993 og de kapitaltilførsler, der blev foretaget fra april 1995 (jf. ovenfor, præmis 7), og som blev tilladt ved beslutningen, ikke gjorde det muligt at integrere dem i en og samme vurdering af HTM's økonomiske situation inden for rammerne af proceduren for undersøgelse af støtten.
112 Moreover, the time which elapsed between the payments in 1993 and the capital injections granted from April 1995 (see paragraph 7 above) and authorised by the Decision meant that it would not have been appropriate to include them in the same single assessment of HTM's financial situation in the context of the procedure for the examination of the Aid.
113 Anbringendets første led kan herefter ikke tiltrædes.
113 The first part of the plea must therefore be dismissed.
Anbringendets andet led
The second part of the plea
114 Kneissl Dachstein har anført, at HTM på trods af kapitaltilførslerne i 1993 kunne fremføre underskud, hvilket skattemæssigt gav selskabet en yderligere fordel.
114 Kneissl Dachstein contends that, in spite of the 1993 capital injections, HTM was able to carry over losses, the fiscal use of which gave it a supplementary advantage.
Det fremgår imidlertid af punkt 3.2.2, nr. iii), i rammebestemmelserne, at såfremt en støtte anvendes til at afskrive gæld som følge af tidligere underskud, skal eventuel skattegæld knyttet til underskuddet afvikles.
However, according to point 3.2.2 C of the Guidelines, any tax credits attaching to the losses must be extinguished where aid is used to write off debt resulting from past losses.
115 Kommissionen har heroverfor gjort gældende, at en fremførsel af underskud kun er utilladelig, hvis den er forbundet med støtte.
115 The Commission replies that a carry-over of losses is unlawful only if it is attributable to aid.
I det foreliggende tilfælde er det allerede udelukket, at de to omtvistede kapitalindskud udgør støtte, og selv om der var tale om støtte, ville der ikke skulle tages hensyn hertil.
In the present case, it is excluded from the outset that the two injections in question constitute aid and, even if they did constitute aid, there were no grounds for taking this into account.
116 Det skal hertil blot bemærkes, at HTM som svar på et spørgsmål fra Retten — uden at det er blevet bestridt — har bekræftet, at selskabet under alle
116The Court may confine itself to the observation that, in reply to one of its questions, HTM stated, without being challenged on this point, that, owing to the
KNEISSL DACHSTEIN MOD KOMMISSIONEN omstændigheder, eftersom dets skattepligtige overskud var utilstrækkeligt, ikke kunne udnytte fremførelsen af underskud fra regnskabsåret 1993 til regnskabsårene 1994-1997.
KNEISSL DACHSTEIN V COMMISSION insufficiency of its taxable profits, it was not able, in any event, to make use of the carry-over of losses from the 1993 accounting year to the years 1994 to 1997.
117 Anbringendets andet led savner således det fornødne faktiske grundlag og kan derfor ikke tiltrædes.
117 It follows that the second part of the plea must be dismissed as factually groundless.
118 Kneissl Dachstein har anført, at betalingen af en ulovlig støtte hvilede på den i april 1995 skete konvertering til egenkapital af det aktionærydede lån på ca. 45 mio. ECU (jf. ovenfor, præmis 4 og 7) fra AT til HTM i 1993.
118 Kneissl Dachstein maintains that unlawful aid was provided through the fact that in April 1995 AT allowed HTM to convert the shareholder loan of about ECU 45 million (see paragraphs 4 and 7 above), granted in 1993, into equity.
Kneissl Dachstein udleder i denne forbindelse af HTM's regnskaber, at den pågældende transaktion var et lån, der, selv om det var efterstillet, medførte en gæld for låntageren.
On its view of HTM's balance sheets, that operation was a loan which, despite its non-preferential character, constituted a debt owed by the borrower.
Medmindre der indtræder konkurs, hvilket ikke er situationen i det foreliggende tilfælde, har kreditor ret til opfyldelse af fordringen.
Except in the event of insolvency, which did not arise in this case, the creditor has the right to repayment of his debt.
HTM's gæld bortfaldt først, da lånet blev konverteret til egenkapital.
The extinction of HTM's debt occurred only at the time of the conversion of the loan into equity.
Den — om end betingede — ophævelse af en tilbagebetalingsforpligtelse indebar en overførsel af midler fra AT til fordel for HTM.
The extinction of a repayment obligation, even a conditional one, led to a transfer of resources from AT to HTM.
119 Det bemærkes, at det aktionærydede lån — hvis det antages, at det måtte betegnes som statsstøtte — fra begyndelsen, uanset hvorledes det blev betegnet i HTM's regnskaber, udgjorde et efterstillet lån, som skulle have stilling som selskabets egenkapital.
119 The Court considers that, even if the shareholder loan had to be classified as State aid, it was from the outset, irrespective of how it was described in HTM's accounts, a non-preferential loan to replace its equity capital.
På grund af HTM's alvorlige insolvens forud for den formelle konvertering af lånet til egenkapital var det i realiteten udelukket, at lånet ville blive tilbagebetalt, og lånet kunne derfor ikke betragtes som en gæld for HTM over for AT, hvis eftergivelse udgjorde en reel yderligere fordel.
Owing to HTM's serious overindebtedness at the time when the loan was formally converted into equity, repayment of the loan was de facto excluded and the loan could not therefore be regarded as a debt of HTM vis-à-vis AT, the remission of which would have constituted an additional advantage in reality.
DOM AF 6.10.1999 —SAG T­l 10/97
1999 — CASE T-110/97
120 Det følger heraf, at konverteringen af lånet til egenkapital, i det omfang den indebar, at AT gav afkald på opfyldelse af en uinddrivelig fordring, ikke i sig selv gav HTM nogen økonomisk fordel på AT's bekostning i form af en overførsel af offentlige midler.
120 It follows that, in so far as the conversion of the loan into equity involved AT's waiver of repayment of an irrecoverable debt, it did not in itself procure HTM any economic advantage in the form of a transfer of public resources at AT's expense.
121 Kommissionen begik derfor ikke nogen retlig fejl ved ikke at betragte konverteringen som statsstøtte i forbindelse med vurderingen af støttens forholdsmæssighed.
121 Consequently, the Commission did not commit any error in law in not treating that loan conversion as State aid for the purposes of assessing the proportionality of the Aid.
123 Kneissl Dachstein har anført, at støtten de facto finansierer hele omstrukture­ringsplanen, idet køberen af HTM alene skal tilbagebetale den gamle gæld.
123 Kneissl Dachstein maintains that de facto the Aid finances the entire restructuring programme, with HTM's buyer only having to repay old debts.
En privat aktionær ville som sælger have krævet, at Eliasch­gruppen havde overtaget væsentlig større risici, og at den havde præsteret en langt større ydelse.
A private shareholder acting as vendor would have required the Eliasch Group to take on much greater risks and to make a much higher payment.
Kommissionen foretog ingen sammenligning af investorernes ydelse, omkostnin­gerne ved omstruktureringen og støttens størrelse.
In its view, the Commission has not established any relationship between the amount paid by the investors, the costs of the restructuring and, finally, the amount of the Aid.
124 Kommissionen har — i det væsentlige støttet af intervenienterne — gjort gældende, at støtten blev fastsat til det beløb, der var nødvendigt for at genoprette HTM's rentabilitet, at den blev ledsaget af en betydelig reducering af kapaciteten, og at HTM måtte acceptere andre hermed forbundne foranstalt­ninger med henblik på virksomhedens økonomiske sanering.
124 The Commission, supported in substance by the intervening parties, considers that the Aid was set at the amount necessary to restore HTM's economic viability, that it was accompanied by a large reduction in HTM's capacity and that HTM had to make other considerable efforts to achieve financial health.
127 Kommissionen har endvidere oplyst, at de samlede omstruktureringsomkostninger finansieres ved fire forskellige dispositioner, nemlig Eliasch-gruppens kapitalindskud på ca. 22 mio. ECU (jf. ovenfor, præmis 11), bankernes delvise gældseftergivelse og afkald på renter på 47 mio. ECU (jf. ovenfor, præmis 14), støtten (ca. 118 mio. ECU) (jf. ovenfor, præmis 20) og endelig HTM's bidrag, taget fra egne midler, på 36% af de samlede omstruktureringsomkostninger.
127 The Commission also explained that the total amount of the restructuring costs is financed from four different sources: Eliasch's capital injection of approximately ECU 22 million (see paragraph 11 above), the partial write-off by the banks of their debts and interest amounting to ECU 47 million (see paragraph 14 above), the Aid (approximately ECU 118 million) (see paragraph 20 above) and, finally, HTM's contribution from its own resources, amounting to 36% of the entire restructuring costs.
129 Anbringendets fjerde led må således siges at hvile på forkerte faktiske forudsætninger, hvorfor det ikke kan tiltrædes.
129 To that extent, the fourth part of the plea must be dismissed for being based on incorrect factual premisses.
130 Kneissl Dachstein har anført, at salget af HTM uden beskæftigelsesgarantier ville have givet en højere salgspris, hvilket ville have været målsætningen for en privat investor.
130 Kneissl Dachstein contends that, if it had not been coupled with job guarantees, the sale of HTM would have yielded a higher sale price, which would have been the aim of any private investor.
Der er således sket magtfordrejning i forbindelse med beslutningen, idet der gives tilladelse til en støtte, der af beskæftigelsespolitiske grunde oversteg, hvad der var strengt nødvendigt.
To that extent, the Decision is vitiated by a misuse of power in that it authorises aid which, for reasons of employment policy, exceeds the amount strictly necessary.
Man burde have stillet det spørgsmål, om en lukning eller en standsning af hele virksomheden ikke var det billigste alternativ og dermed den tilladte løsning.
The question which should have been asked was whether the closure or shutdown of the entire undertaking would not have been the least expensive option and therefore the proper step.
131 Det bemærkes for det første, at en privat investors adfærd er kriteriet for afgørelsen af, om der foreligger statsstøtte, men derimod ikke relevant for bedømmelsen af støttens forholdsmæssighed.
131 The Court observes first of all that the behaviour of a private investor is the test for assessing the existence of State aid but that it is irrelevant in assessing its proportionality.
132 For det andet bemærkes, at beskæftigelsesgarantiklausulen, som det fremgår af beslutningens ordlyd, kun vedrører tre af HTM's fremstillingsvirksomheder, at den er tidsbegrænset og tillader personalenedskæringer på 20-50% i disse virksomheder.
132 Secondly, as is clear from the text of the Decision, the job guarantee clause concerns only three of HTM's plants, is limited in time and provides for staff reductions of 20 to 50% in those plants.
Under alle omstændigheder har sagsøgeren undladt at tage i betragtning, at HTM havde måttet betale yderligere afskedigelsesgodtgørelser, hvis antallet af ansatte var blevet reduceret i større omfang.
In any case, the applicant overlooks the fact that HTM would have had to pay additional severance pay if the staff reductions had been more substantial.