natgillin/translations-raw huggingface dataset:
For the period after the verification (from November 2007 to June 2011) PwC uses the Verification model to estimate the overcompensation received by Autostrada Wielkopolska.
Lisaks ei oma komisjoni hinnangu seisukohast tähtsust asjaolu, et AW S.A.-le makstud hüvitist ei kasutatud ega kasutata aktsionäridele kasumi jaotamiseks (dividendidena), vaid hoopis EIP laenu tagasimaksmiseks.
To this end PwC recalculates the shadow toll rates so that an IRR of […] % instead of […] % is reached in the Verification model (see PwC Verification model in Table 2).
Tegelikult on EIP laenu tagasimaksmine kontsessionääri kohustus, mis tuleneb finantskokkulepetest, mille kontsessionäär pidi kontsessioonilepingu täitmiseks sõlmima.
The amount of overcompensation corresponds to the difference between the shadow toll rates recalculated by PwC and the shadow toll rates actually paid to Autostrada Wielkopolska per vehicle during the relevant period.
Kui Autostrada Wielkopolskale makstud hüvitis võimaldas äriühingul laenud tagasi maksta varem kui ette nähtud (st juhul, kui seadust ei oleks muudetud ja hüvitise järele poleks olnud vajadust), andis hüvitis äriühingule eelise, vabastades vahendeid muuks otstarbeks, näiteks dividendide maksmiseks, mida muul juhul ei oleks makstud.
The amount of compensation due to Autostrada Wielkopolska for the period from November 2007 until June 2011 based on the recalculated shadow toll rates was determined at PLN […] gross.
Selline dividendide maksmine ei aidanud aga kaasa selle piirkonna arengule, kus kiirtee asub.
The calculations show that in the period between November 2007 and June 2011, the estimated overpayments amounted to PLN […] gross, which represents approximately […] % of the payments.
Lisaks märgib komisjon, et samasugused on ka tegevusabi siseturuga kokkusobivuse kriteeriumid, mis on esitatud alates 1. jaanuarist 2007 kohaldatavate regionaalabi suuniste (2007–2011) (edaspidi „2007. aasta regionaalabi suunised“) punktis 76.
Additional comments on the economic advantage
Seega on hinnang kõnealuse abi kokkusobivusele siseturuga samasugune ka 2007. aasta regionaalabi suuniste alusel.
Autostrada Wielkopolska argued that, even if the compensation in question entailed a material improvement, it was negotiated between Poland and Autostrada Wielkopolska on a commercial basis and at arm's length.
Järeldus siseturuga kokkusobivuse kohta
Therefore, the Market Economy Operator Principle (MEOP) would be applicable and met in this case.
Komisjon ei ole tuvastanud ühtki teist siseturuga kokkusobivust käsitlevat sätet, mille alusel saaks kõnealust abi pidada ELi toimimise lepinguga kooskõlas olevaks.
The Commission considers that the Amendment Act and the Concession Agreement imposed on Poland an obligation to compensate the concession holder only up to the amount equal to the estimated loss of revenue due to the relevant legislative change.
Ka Poola ei ole viidanud ühelegi siseturuga kokkusobivust käsitlevale sättele ega esitanud argumente, mis võimaldaksid komisjonil pidada kõnealust abi siseturuga kokkusobivaks.
It cannot be argued that paying more than what was required by law and the Concession Agreement would be acceptable to a hypothetical, rational private operator.
Kolmanda isiku esitatud märkused ei võimalda samuti komisjonil pidada kõnealust abi siseturuga kokkusobivaks.
Moreover, it is highly questionable that a rational private operator would agree to calculate the compensation using the 1999 WSA study on traffic and revenues and not the most up-to-date 2004 WSA study.
Seetõttu teeb komisjon järelduse, et Poola poolt äriühingule AW S.A. antud riigiabi ei ole siseturuga kokkusobiv.
Therefore, the Commission does not agree that the MEOP is met in the given case.
Poola on kõnealust abi andnud ebaseaduslikult, rikkudes ELi toimimise lepingu artikli 108 lõiget 3.
Furthermore, Autostrada Wielkopolska referred to the 2002 London Underground State aid case in which the Commission concluded that an alteration to a long-term contract does not constitute State aid if: (i) the original contract did not entail State aid and (ii) the alteration either does not lead to a material improvement of the concession holder or the improvement is at market rate.
TAGASINÕUDMINE
While the Commission does not possess any information that would suggest that the initial contract entailed State aid, the analysis of the financial models presented above shows that the shadow toll payments led to a material improvement for the concession holder as they were based on higher expected returns than those that could have been expected before the legislative change.
Vastavalt ELi toimimise lepingule ja Euroopa Kohtu väljakujunenud praktikale on komisjon pädev otsustama, et asjaomane liikmesriik peab abi andmise lõpetama või seda muutma, kui on leitud, et abi on siseturuga kokkusobimatu.
The Commission considers that the market price for the concession held by Autostrada Wielkopolska was established in 1997 as the result of the open tender procedure.
Samuti on Euroopa Kohus korduvalt sedastanud, et liikmesriigi kohustus lõpetada sellise abi andmine, mida komisjon peab siseturuga kokkusobimatuks, on kehtestatud selleks, et taastada varasem olukord.
According to the provisions of the Concession Agreement the IRR of the project was not guaranteed to the concession holder.
Sellega seoses on Euroopa Kohus leidnud, et kõnealune eesmärk on saavutatud, kui abisaaja on ebaseadusliku abina saadud summad tagasi maksnud ja seega loobunud eelisest, mis tal turul konkurentide ees oli, ja kui on taastatud abi väljamaksmisele eelnenud olukord.
While the IRR is used in the compensation method, it is used only as a benchmark allowing the calculation of the correct compensation, i.e. the compensation restoring the financial situation that the concession holder would have been in without the Amendment Act.
Kooskõlas kohtupraktikaga on nõukogu määruse (EL) 2015/1589 artikli 16 lõikes 1 sätestatud, et „[k]ui ebaseadusliku abi korral tehakse negatiivne otsus, nõuab komisjon, et kõnealune liikmesriik peab võtma kõik vajalikud meetmed, et abisaajalt abi tagasi saada […]“.
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.
Seetõttu tuleb see abi tagasi nõuda, et taastada enne abi väljamaksmist turul valitsenud olukord.
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.
Nagu on märgitud põhjendustes 146–150 (vt ka käesoleva otsuse lisa), teeb komisjon järelduse, et ajavahemikul 1. septembrist 2005 kuni 30. juunini 2011 antud abi kogusumma on 894956888,88 Poola zlotti (brutosumma).
Moreover, the Commission notes that the proceedings and the award of the Arbitral Tribunal do not address the State aid aspect of the case.
Abi tuleks tagasi nõuda alates kuupäevast, mil abisaaja sai eelise, st alates ajast, mil abi anti abisaaja käsutusse, kuni tegeliku tagasimaksmiseni.
It is in any event for the Commission to assess the existence of State aid and its compatibility with the internal market.
Kogu tagasinõutavalt abisummalt tuleb arvestada intressi alates otsuse põhjendustes 146–150 ja otsuse lisas osutatud igakuiste väljamaksete tegemise hetkest kuni tagasimaksmise hetkeni.
Conclusion on the economic advantage
Niivõrd, kui Autostrada Wielkopolska on maksnud saadud abilt maksu, võib Poola oma siseriiklike maksueeskirjade kohaselt võtta arvesse varasemat maksu tasumist, nõudes tagasi ainult Autostrada Wielkopolska saadud netosumma.
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.
Sellisel juhul peaksid riigi ametiasutused tagama, et Autostrada Wielkopolska ei saaks täiendavat maksuvähendust, väites, et tagasimakse on vähendanud tema maksustatavat tulu, kuna see tähendaks, et tagasimakstav netosumma oli väiksem kui algselt saadud netosumma.
The Commission agrees with the method of estimating the overcompensation used by PwC.
Poolal on käesoleva otsuse vastuvõtmise kuupäevast aega kaks kuud, et esitada komisjonile tõendid saadud abilt makstud maksu kohta (kui maksu on makstud) ja kuupäevad, mil tehti otsuse põhjendustes 146–150 ja otsuse lisas osutatud maksed.
Selectivity
Komisjon leiab, et abi oli abisaaja käsutuses alates neist kuupäevadest,
The Commission notes that the compensation for each concession holder was granted following individual negotiations between the concession holder and the State.
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
It resulted therefore in intrinsically specific measures tailor-made for each concession holder.
Artikkel 1
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.
Artikkel 2
Distortion of competition and effect on trade
Artiklis 1 osutatud riigiabi on ebaseaduslik, sest selle andmisel rikuti ELi toimimise lepingu artikli 108 lõikest 3 tulenevat teavitamiskohustust ja rakendamiskeeldu.
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.
Artikkel 3
It is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
Artiklis 1 osutatud riigiabi on siseturuga kokkusobimatu.
The economic advantage granted by the present measure to Autostrada Wielkopolska strengthens its economic position, as it increases the company's revenues.
Artikkel 4
Moreover, the market for the construction and operation of motorways in Poland is open to any economic operator active in the EU.
Poola nõuab artiklis 1 osutatud abi abisaajalt tagasi.
Therefore, the advantage to Autostrada Wielkopolska has the potential to distort competition and affect trade between Member States.
Tagasinõutavatelt summadelt arvestatakse intressi alates kuupäevast, mil need anti abisaaja käsutusse, kuni nende tegeliku tagasimaksmiseni.
Conclusion
Intress arvutatakse liitintressina vastavalt komisjoni määruse (EÜ) nr 794/2004 (mida on viimati muudetud määrusega (EÜ) nr 271/2008) V peatükile.
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.
Artikkel 5
Legality of the aid
Artiklis 1 osutatud abi nõutakse tagasi viivitamata ja tulemuslikult.
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.
Poola tagab käesoleva otsuse rakendamise nelja kuu jooksul alates otsuse teatavakstegemise kuupäevast.
The State aid granted by Poland is therefore unlawful.
Artikkel 6
Compatibility of the aid
Kahe kuu jooksul pärast käesoleva otsuse teatavakstegemist esitab Poola komisjonile järgmise teabe:
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.
abisaajalt tagasinõutava abi kogusumma (põhisumma ja intress);
The Commission notes that Poland did not put forward any grounds for the compatibility of the aid in question.
käesoleva otsuse täitmiseks juba võetud ja kavandatavate meetmete üksikasjalik kirjeldus;
On the contrary, Poland informed the Commission that in its view the aid is not compatible with the internal market.
dokumendid, mis kinnitavad, et abisaajale on antud korraldus abi tagasi maksta.
The Commission has nonetheless examined whether the aid in question can be deemed compatible with the internal market.
Poola teavitab komisjoni käesoleva otsuse täitmiseks võetud siseriiklike meetmete rakendamisest, kuni artiklis 1 osutatud abi on täielikult tagasi makstud.
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.
Ta esitab komisjoni taotlusel viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatavate meetmete kohta.
First, the Commission has assessed the aid in question against the exemption laid down in Article 107(3)(c) TFEU.
Ta esitab ka üksikasjalikud andmed abisaajalt juba tagasi saadud abisummade ja intressi kohta.
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.
Artikkel 7
In this regard, the Commission also notes that none of the State aid guidelines directly apply to motorway infrastructure and its operation.
Käesolev otsus on adresseeritud Poola Vabariigile.
The Commission notes that the assessment of the compatibility of aid can differ depending on its classification as investment or operating aid.
Brüssel, 25. august 2017
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.
Komisjoni nimel
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.
ELT C 328, 20.9.2014, lk 12.
By contrast, the Commission does not find an incentive effect in the case at hand, as the construction of the motorway was already finished.
Vt joonealune märkus 1.
Neither Poland nor Autostrada Wielkopolska pointed to any other investment project to which the aid in question could contribute.
Autostrada Wielkopolska on äriühing, mille ainus tegevusala on kiirtee A2 Nowy Tomyśli ja Konini vahelise lõigu ehitamine ja käigushoidmine.
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.
Äriühingu põhiaktsionär on AWSA Holland I B.V., millele kuulub 98,85 % Autostrada Wielkopolska aktsiakapitalist.
As such, it did not contribute to the financing of an investment project, but to the recurring operating costs of the beneficiary.
AWSA Holland I B.V. ainuaktsionär on AWSA Holland II B.V., mille peamised aktsionärid on Kulczyk Holding S.A. (registreeritud Varssavis, 24,10 % aktsiakapitalist), Meridiam Infrastructure S.a.r.l.
Therefore, the Commission considers that the aid in question constitutes operating aid.
(Luksemburg, 20,12 %), PGE S.A.
According to the case law of the Court, such operating aid is in principle incompatible with the internal market.
(Varssavi, 20,00 %), Strabag AG (Spittal/Drau, 10,12 %), KWM Investment (Viin, 9,32 %), Bank Zachodni WBK S.A.
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.
(Wroclaw, 5,44 %) ja TUiR Warta S.A.
The Commission has, therefore, assessed whether the operating aid at stake can be considered compatible under the Regional Aid Guidelines (hereinafter ‘RAG’).
(Varssavi, 4,81 %).
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.
Kontsessioonilepingu alusel rekonstrueeris kontsessionäär kõigepealt olemasoleva kiirtee 47,7 km pikkuse alalõigu (I alalõik Konini ja Wrzesnia vahel) ja seejärel ehitas kaks alalõiku: Poznańi ja Wrzesnia vahel (II alalõik – 37,5 km) ning Nowy Tomyśli ja Komorniki vahel (III alalõik – 50,4 km).
For aid granted at that time, the Guidelines on National Regional aid adopted by the Commission in 1998 apply (hereinafter ‘RAG 1998’).
Lisaks korrigeeritakse maksimaalseid teemaksumäärasid pärast teemaksu kogumise algust üks kord aastas inflatsiooniindeksi (aastase tarbijahinnaindeksi) ja vahetuskursi (EUR ja PLN) erinevuse indeksi võrra.
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.
Selle teabe suhtes kehtib ametisaladuse hoidmise kohustus.
It is for the Member State to demonstrate the existence of any handicaps and gouge their importance.
Euroopa Parlamendi ja nõukogu 17. juuni 1999. aasta direktiiv 1999/62/EÜ raskete kaubaveokite maksustamise kohta teatavate infrastruktuuride kasutamise eest (EÜT L 187, 20.7.1999, lk 42).
In this context the Commission notes that Poland did not demonstrate the existence of any handicaps that the aid in questions could alleviate.
28. juuli 2005. aasta seadus, millega muudetakse tasuliste kiirteede ja riikliku teederahastu seadust ning maanteetranspordi seadust (Poola Riigi Teataja nr 155, punkt 1297).
Contrary, Poland is of the opinion that the aid did not contribute to regional development.
Kategooriatesse 1–5 kuuluvad sõidukid massiga üle 3,5 tonni; tegelikkuses oli 1. kategooria raskete kaubaveokite osakaal tühine.
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.
Käesoleva otsuse tekstis mainitud sisemise tasuvusläve all mõeldakse aktsionäride netovara (omakapitali ja võlakohustuste) eeldatavat reaalset, aastast, maksustamisjärgset kogutasuvust, mis põhineb eurodes arvestatud rahavoogudel, kui ei ole märgitud teisiti.
Thus, the Commission considers that the criteria set out in the paragraph 4.15 of the RAG are not met.
See on hetk, mil projekti elluviimiseks vajalikud rahalised kokkulepped olid sõlmitud.
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.
Nagu on kirjeldatud PwC aruandes „Korrigeeritud AGRi määra ja enammakstud hüvitise hindamine WSA 2004. aasta liiklus- ja tuluuuringu alusel“ (lk 36).
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.
Nagu on kirjeldatud PwC aruandes „Korrigeeritud AGRi määra ja enammakstud hüvitise hindamine 2004. aasta WSA liiklus- ja tuluuuringu alusel“ (lk 61).
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.
Teemaksumäärad sõidukikategooriate II–IV puhul: […], […], […] Poola zlotti (koos 22 % käibemaksuga), millest kontsessionäär sai 70 % (st […], […] ja […] Poola zlotti).
Such distribution of dividends however had no contribution to the development of the region in which the motorway is located.
Komisjonile esitatud märkustes osutab Autostrada Wielkopolska teemaksukleebise mudeli puhul […]-protsendilisele sisemisele tasuvuslävele.
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.
Teemaksukleebise mudelis, mille komisjonile esitas Poola, on sisemine tasuvuslävi aga […] %.
Thus, the compatibility assessment for the aid in question is the same under RAG 2007.
Poola kinnitab, et […] % tuleneb Autostrada Wielkopolska nõustaja arvutustest, kuid ta ei tea, kuidas täpselt see tulemus saadi.
Conclusion on compatibility
Seetõttu kasutatakse järgnevas tekstis teemaksukleebise mudeli kohase sisemise tasuvuslävena […] %.
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.
Otsuse tekstis tehtud järeldused kehtivad sõltumata sellest, kumba sisemise tasuvusläve väärtust kasutada.
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.
Enne muutmisseaduse jõustumiskuupäeva tõstis kontsessionäär kõigi sõidukikategooriate sõidukite juhtidelt kogutavad kohaldatud määrad sel ajal kontsessioonilepinguga lubatud maksimaalsete määradeni.
Similarly, the comments submitted by the third party do not allow the Commission to consider the aid in question compatible.
Tegelikkuses jäid tasumisele kuuluvad teemaksumäärad siiski madalamaks, kuna samaaegselt kehtestas Autostrada Wielkopolska kõigi sõidukikategooriate suhtes kohaldatavad hinnaalandid.
Consequently, the Commission concludes that the State aid that Poland has granted to AW S.A is incompatible with the internal market.
Lisaks sisemisele tasuvuslävele analüüsiti võlateeninduse kattekordajat, laenu eluea kattekordajat ja riigi garanteeritud võlateeninduse miinimummäära.
Poland has unlawfully implemented the aid in question in breach of Article 108(3) TFEU.
poolt Autostrada Wielkopolska jaoks koostatud kontrolliaruanne, 8. juuni 2007.
RECOVERY
Poola tasulise kiirtee A2 projekti ajakohastatud liiklus- ja tuluuuring, november 1999, mille Wilbur Smith Associates koostas […] jaoks.
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.
Poola tasulise kiirtee A2 projekti VI etapi lõplik liiklus- ja tuluuuring, juuni 2004, mille Wilbur Smith Associates koostas Autostrada Wielkopolska S.A. jaoks.
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.
„Korrigeeritud AGRi määra ja enammakstud hüvitise hindamine WSA 2004. aasta liiklus- ja tuluuuringu alusel“, PricewaterhouseCoopers, 24. september 2010.
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.
Vt Poola tsiviilseadustiku artiklid 84 ja 88.
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 […]’.
Brutosummad sisaldavad kohaldatavat käibemaksu.
The Commission has concluded that Poland has overcompensated AW SA. for the period from 1 September 2005 to 30 June 2011.
Siin kirjeldatud õigus hüvitisele on sätestatud kontsessioonilepingu 2. lisas.