natgillin/translations-raw huggingface dataset:
Austria also submitted in its comments to the extension decision, that the second marketing services agreement between DMG and AMS of 22 January 2002 was never executed by the parties.
Samuti ei esitata ühtegi tõendit selle kohta, miks on Euroopa lennutranspordituru kasvumäär kasulik näitaja lennujaamateenuste lepingu ja turundusteenuste lepingute mõju hindamisel konkreetses lennujaamas.
Austria claimed that this agreement never materialised, i.e. AMS never undertook the marketing services mentioned therein and DMG never paid for these services EUR […] per annum as stipulated in the agreement.
Seega on ülimalt ebatõenäoline, et turumajanduse tingimustes tegutsev kaalutlev ettevõtja võtaks Ryanairi pakutud meetodi järgi arvutatud jääkväärtust arvesse, kui ta otsustab, kas sõlmida leping või mitte.
As proof for this statement, Austria submitted a letter of the tax consultant of DMG stating that following intensive research in the book keeping of the years 2002-2005 no trace could be found of a payment of EUR […] per annum on the basis of the second marketing services agreement.
31. jaanuari 2014. aasta uuringust nähtub niisiis, et rahavoogude meetod viiks üksnes väga ebakindlate ja ebausaldusväärsete tulemusteni, nagu ka kapitaliseerimismeetod.
Austria could however not reply to the question why the third marketing services agreement supposedly was to replace the second marketing services agreement, as there is no documentation available from that time in the archives of KFBG and no employee available of that time that could reconstruct the events that led to the signature of the third marketing services agreement.
Lisaks tuleb öelda, et kui lennujaamateenuste lepingust ja turundusteenuste lepingutest eeldatav suurenev kasum on lennujaamateenuste lepingu viimasel täitmisaastal positiivne, on ka Ryanairi pakutud meetodi põhjal arvutatud jääkväärtus ainult positiivne (ja kaldub seega nende lepingute kasumlikkust suurendama).
Ryanair has not supported this argument in its submission of comments to the extension decision, as it has not mentioned an eventual replacement of the second marketing services agreement.
Kui lisanduv kasum on negatiivne, vähendab jääkväärtuse arvessevõtmine tavaliselt lepingute kasumlikkust.
The Commission notes that in the wording of the third marketing is no indication that it replaces or supersedes the second marketing agreement.
Allpool leiab tõendust, et 2002. aasta lepingud tõid kaasa kahaneva rahavoo.
As there is no documentation on the alleged replacement apart of the attestation of the absence of a payment on the grounds of the second marketing services agreement, the Commission comes to the conclusion that the evidence available does not prove Austria's view.
Nagu juba eespool märgitakse, on peale selle turundusteenuste sihiks lennuliin, mida nimetatakse turundusteenuste lepingus.
Moreover, the Commission notes, that even when assuming that the second marketing services agreement was never executed, this would have no impact on the assessment of the costs that a reasonable MEO would have expected: there was no reason that a reasonable MEO would have expected at the moment of the signature of the three marketing services agreements that one of them would not be executed in the future.
Kui selle liini lende pärast lennujaamateenuste lepingu lõppemist ei jätkata, on ebatõenäoline, et turundusteenustel on ka pärast lõppkuupäeva soodne mõju lennujaama reisijate arvule.
Therefore, even when assuming that the second agreement indeed was not executed this would not have any impact on the assessment of the incremental costs.
Lennujaama operaatoril on väga raske hinnata tõenäosust, kas lennuettevõte jätkab liini käitamist pärast seda, kui lennujaamateenuste lepinguga seotud kohustuste täitmise tähtaeg on möödunud.
Regarding the benefits that an MEO could have expected to gain from marketing services agreements and the price that it would have been willing to pay for those services
Eelkõige on odavlennufirmad näidanud, et liinide avamisel ja sulgemisel reageerivad nad väga valmilt turutingimustele, mis enamasti muutuvad väga kiiresti.
In order to be able to apply the MEO principle to the case at hand, the behaviour of KFBG/DMG as signatories of the airport services agreement with Ryanair and the marketing services agreements with AMS and LV must be compared to that of a hypothetical MEO in charge of operating KLU.
Seega ei toetuks turumajanduse tingimustes tegutsev kaalutlev ettevõtja käesolevas juhtumis vaadeldava tehingu sõlmimisel eeldusele, et lennuettevõte jätkab kõnealuse liini käitamist ka pärast lepingu lõppemist.
When analysing the transaction in question, it is necessary to assess the benefits that this hypothetical MEO, motivated by the prospect of profits, could gain from purchasing marketing services.
Eelnevast tuleneb, et kui turumajanduse tingimustes tegutsev kaalutlev ettevõtja otsustab, kas sõlmida turundusteenuste leping ja sellega kaasnev lennujaamateenuste leping või mitte, siis ainuke arvestatav kasu, mida ta võib turundusteenuste lepingult oodata ja mida ta võib arvuliselt mõõta, on turundusteenuste osutamisest tulenev võimalik positiivne mõju kõnealuste lepingutega hõlmatavate lennuliinide reisijate arvu suurenemisele lepingute tähtaja jooksul.
This analysis should not take into account the general impact of such services on tourism and the region's economic performance.
Komisjon leiab, et kõik muud tulud on liiga ebakindlad, et neid saaks arvuliselt mõõta ja arvesse võtta, ning et käesoleva juhtumi puhul puuduvad piisavad tõendid taoliste tulude kohta.
Only the impact of these services on the airport's profitability should be taken into account, as this would be the only concern for a hypothetical MEO.
Klagenfurti lennujaama võrreldavus teiste Euroopa lennujaamadega
Thus, marketing services should stimulate passenger traffic on the air routes covered by marketing services agreements and the corresponding airport services agreements, as the marketing services are designed to promote those air routes.
Mis puudutab võrdluse teostatavust seoses täiendava kasumlikkuse eelanalüüsiga 2002. aasta lepingute puhul, viidatakse hinnangule põhjendustes 262–278.
An increase in passenger traffic may lead to an increase in revenues generated by certain airport charges for the airport operator, as well as an increase in non-aeronautical revenues, in particular from car parks, restaurants and other businesses.
Uuringus ei võetud arvesse KLUs pakutud konkreetseid turundusteenuste lepinguid võrreldes teistes lennujaamades pakutud võimalike vastavate lepingutega.
The MEO would have taken into account the impact of the air route in question on future revenues and costs by, in this case, estimating the number of passengers using these routes, which would have reflected the positive effect of marketing services.
Seetõttu ei täitnud 4. juuli 2011. aasta Oxera uuringus esitatud aspektid võrdlusanalüüsi teostamise tingimust, nimelt asjaomase majandustegevuse piisavalt täpset määratlust, mis võimaldaks teha kindlaks võrreldavad turuosalised.
Moreover, this effect would have been evaluated for the entire term of operation of the air routes in question, as set out in the airport services agreement and the marketing services agreements.
Peale selle ei määratletud 4. juuli 2011. aasta Oxera uuringus lennujaamateenuste turuhindadele ühtegi usaldusväärset võrdlusalust.
When an airport operator enters into an agreement for the promotion of certain air routes, it is standard practice to estimate the load ratio (or the load factor) for the air routes in question and to take this into account when assessing future revenues.
Samas kui uuringus märgitakse, et valdav osa valitud võrdluslennujaamadest kuuluvad eraomanikele ning neid rahastatakse eravahenditest, kuid nad tegutsevad aga teisiti kui turumajanduse tingimustes tegutsevad investorid, kuulub […] lennujaam Manchester Airports Group'ile, mille enamusomanik on omakorda riik, kusjuures 4. juuli 2011. aasta Oxera uuringust ei nähtud, et […] lennujaama käitatakse turumajanduse põhimõtete alusel.
The Commission agrees with Ryanair on this issue, that is to say, that marketing services agreements do not just generate costs for the airport operator, they also bring benefits with them.
lennujaama kohta märgitakse uuringus, et see kuulus pidevalt eraomanikule; seejuures ei suudetud aga mainida, et […] lennujaam oli kahjumis enne selle müümist 2013. aastal, mistõttu tekib küsimus, kas […] madalamad lennujaamatasud, mida nimetati võrdlusalusena, oleksid turumajanduse tingimustes tegutseva ettevõtja jaoks jätkusuutlikud.
In addition, it has to be determined whether other benefits could reasonably be expected and quantified for a hypothetical MEO operating KLU in the stead of KFBG/DMG, that is to say, other than the benefits from the positive effect on passenger traffic on the air routes covered by the marketing services agreement during the term of operation of these routes, as set out in the marketing services agreements or the airport services agreement.
Turumajanduse tingimustes tegutseva ettevõtja põhimõtte kohaldamise meetodite kokkuvõte
Certain interested third parties support this argument, in particular Ryanair in its study of 17 January 2014.
Eelnevast tuleneb, et turumajanduse tingimustes tegutseva ettevõtja põhimõtte kohaldamisel kõnealuste lepingute suhtes peab komisjon iga turundusteenuste lepingu puhul analüüsima seda lepingut ja vastavat lennujaamateenuste lepingut koos ning määrama kindlaks, kas tasuvuse väljavaadetest juhinduv turumajanduse tingimustes tegutsev hüpoteetiline operaator, keda vaadeldakse KLU operaatorina KFBG asemel, oleks need tehingud teinud.
The study of 17 January 2014 is based on the theory that marketing services acquired by an airport operator, such as KFBG/DMG, will help to improve the airport's brand image and, as a result, to sustainably increase the number of passengers using the airport and not just the numbers on the air routes covered by the marketing services agreements and the airport services agreement for the term of operation set out in those agreements.
Selleks peab komisjon hindama lepingutega lisanduvat kasumlikkust nii, nagu seda oleks teinud lepingute sõlmimisel turumajanduse tingimustes tegutsev ettevõtja, hinnates lepingute kogukestuse osas järgmist:
In particular, Ryanair found in its study that the marketing services will have sustainable positive effects on passenger traffic in the airport even after the marketing services agreements have expired.
lepingute sõlmimisega seoses oodatav tulevane reisijate arvu suurenemine, võttes vajaduse korral arvesse turundusteenuste osutamise mõju lepingutega hõlmatavate lennuliinide täituvuse määrale;
It should first be noted that there is nothing to suggest that, when the marketing services agreements were entered into, the airport operator ever considered, still less quantified, the marketing services agreements' possible beneficial effects on air routes additional to those covered by the agreement, or the possibility of such effects continuing after the agreements had expired.
lepingute sõlmimisega seoses oodatavad tulevased täiendavad tulud, sealhulgas lennujaamatasudega ja maapealse teenindamisega seotud tulud, mis puudutavad nimetatud lepingutega ettenähtud lennuliine, ning lennundusega mitteseotud tulud, mis tulenevad lepingute sõlmimisest tingitud reisijate arvu suurenemisest;
Moreover, Austria did not suggest any method for estimating the possible value that a hypothetical MEO operating KLU in the stead of KFBG/DMG could have placed on such effects when assessing whether to enter into the agreements in 2002.
lepingute sõlmimisega seoses oodatavad tulevased täiendavad kulud, mis hõlmavad lepingutega seotud tegevuskulusid ja võimalike täiendavate investeeringutega seotud kulusid, ning turundusteenustega seotud kulud.
In addition, the sustainable nature of these effects cannot be assessed based on the information available.
Nende arvestuste põhjal määratakse kindlaks iga-aastased tulevased rahavood, mis võrduvad täiendavate tulude ja täiendavate kulude vahega ning mida tuleb vajaduse korral ajakohastada lennujaama operaator kapitalikulusid kajastava koefitsiendi abil.
It is possible that advertising Klagenfurt and the region on Ryanair's internet site may have encouraged people visiting that site to buy Ryanair tickets to Klagenfurt when the advertising was first posted or just thereafter.
Positiivne nüüdispuhasväärtus näitab põhimõtteliselt, et kõnealused lepingud ei anna majanduseelist, samas kui negatiivne nüüdispuhasväärtus näitab sellise eelise olemasolu.
An advertising campaign is more likely to have a sustainable effect when the promotional activities involve one or more advertising media to which consumers are regularly exposed over a given period.
Teisisõnu hindab ta lisanduvaid kulusid ja tulusid lepingute kohaldamise kestel.
For example, an advertising campaign involving general TV and radio stations, popular internet sites and/or various advertising posters displayed outside or inside public places could have a sustainable effect if consumers are regularly exposed to those media.
Pikema ajavahemiku valimine ei oleks põhjendatud.
However, promotional activities limited to just Ryanair's internet site are unlikely to have an effect that lasts much past the end of that promotion.
Lepingute allkirjastamise kuupäeval ei arvesta turumajanduse tingimustes tegutsev kaalutlev ettevõtja nende pikendamisega pärast nende lõppemist ei samadel ega uutel tingimustel.
Thus, even if the marketing services increased passenger traffic on the air routes covered by the marketing services agreements for the period of their implementation, it is likely that this effect was negligible after that period and that the effect on other air routes was similarly insignificant.
Lisaks teaks üldiselt kaalutlev ettevõtja, et odavlennuettevõtted nagu Ryanair on olnud alati tuntud kiire kohanemise poolest turumuutustega nii lennuliinide avamisel ja sulgemisel kui ka lendude arvu suurendamisel või vähendamisel.
It also follows from the Ryanair studies of 17 and 31 January 2014 that the generation of benefits going beyond the air routes covered by marketing services agreements or lasting after the period of their implementation for these routes, as set out in the marketing services agreements and airport services agreement, was extremely uncertain and could not be quantified with a degree of reliability that would be considered sufficient by a prudent MEO.
Turumajanduse tingimustes tegutsev kaalutlev ettevõtja ei oleks võtnud arvesse kahes kõnealuses lepingus ettenähtud lepingute pikendamise võimalust.
Thus, for example, according to the study of 17 January 2014, ‘future incremental profits beyond the scheduled expiry of the airport services agreement are inherently uncertain’.
Lepingud pikenesid automaatselt üksnes siis, kui Ryanair täidab kõnealuse lepingu raames täielikult oma kohustused.
Moreover, that study suggests two methods for evaluating the positive effects of marketing service agreements: a ‘cash flow’ approach and a ‘capitalisation’ approach.
Kuna pikendamine sõltus seega Ryanairi tuleviku käitumisest, ei oleks turumajanduse tingimustes tegutsev kaalutlev ettevõtja, kes oleks KFBGga samas olukorras, saanud lepingu allkirjastamisel eeldada, et automaatne pikendamine tegelikult aset leiab.
The ‘cash flow’ approach involves evaluating the benefits of marketing services agreements and airport services agreements by assessing the future revenues which may be generated by the airport operator through marketing services and the airport services agreement, minus corresponding costs.
Seda kinnitab ka tõsiasi, et kõik neli lepingut KFBG, DMG, Ryanairi, LV ja AMSi vahel lõppesid enne tähtaega 29. oktoobril 2005, kui Ryanair lõpetas majanduslikel põhjustel reisijate veo KLU ja STNi vahel.
In the ‘capitalisation’ approach, improvement of the brand image of the airport through marketing services is treated as an intangible asset, acquired for the price laid down in the marketing services agreement.
Isegi lepingute viie aasta võrra pikendamist aluseks võttes ei oleks eelhinnangu tulemus teistsugune.
However, the study highlights the major difficulties presented by the ‘capitalisation’ approach and shows that the results produced by this method may be unreliable; it suggests that the ‘cash flow’ approach would be better.
Kui taolist pikendamist hinnata, lähtudes samadest tingimustest, mis olid esimese viieaastase perioodi puhul, tekiks uuesti kahanev rahavoog.
In particular, the study finds:
Kõnealuste lepingute hindamisel, võttes arvesse eespool toodud märkusi, tuleb meelde tuletada, et nendes lepingutes abi olemasolu ja selle määra hindamisel tuleb arvestada nende lepingute allkirjastamisel kehtinud asjaolusid, eeskätt tuleb arvesse võtta sel hetkel kasutada olnud andmeid ja eeldatud arengutendentse.
‘The capitalisation approach should only take into account the proportion of marketing expenditure that is attributable to the intangible asset base of an airport.
Austria märgib, et KFBG/DMG ei koostanud enne eri lennujaamateenuste lepingute sõlmimist erinevate lennuettevõtetega ühtegi eelnevat turu-uuringut, äriplaani ega kasumlikkuse arvutust ning et sama ei tehtud ka enne eri turundusteenuste lepingute sõlmimist.
However, it may be difficult to identify the proportion of marketing expenditure that is targeted towards generating expected future revenues for the airport (i.e. an investment in the intangible asset base of the airport) as opposed to generating current revenues for the airport.’
Ryanairi väitel ei saa äriplaani puudumist ametliku uurimismenetlusega hõlmatavate lepingute sõlmimise hetkel käsitada mittevastavusena turumajanduse tingimustes tegutseva ettevõtja põhimõttele.
It also stresses that:
Äriplaani puudumine viitab sellele, et Ryanairi, LV ja AMSiga sõlmitud lepingud ei vasta turumajanduse tingimustes tegutseva ettevõtja põhimõttele, seda enam, et kõnealuste lepingute puhul ei olnud ei Austria ega ka KFBG võimelised esitama mingisugust – isegi mitte mittetäielikku – kasumlikkuse arvutust, mis on koostatud enne lepingute allkirjastamist.
‘In order to implement the capitalisation-based approach, it is necessary to estimate the average length of time that an airport would be able to retain a customer due to the AMS marketing campaign.
Seepärast palus komisjon Austrial menetluse käigus rekonstrueerida kasumlikkuse analüüs, mille oleks teinud turumajanduse tingimustes tegutsev ettevõtja enne 2002. aastal Ryanairi, LV ja AMSiga lepingute allkirjastamist, ning tuginedes seejuures objektiivsele teabele, mis olid KFBG-le/DMG-le kõnealuste lepingute allkirjastamise hetkel kättesaadavad, ning eeldatud arengutendentsidele.
In practice, it would be very difficult to estimate the average period of customer retention following an AMS campaign due to insufficient data.’
Vastuseks komisjonile koostas Austria ülevaate lisanduvate kulude ja tulude kohta, mida võis oodata vastavate lepingute sõlmimise hetkel.
The study of 31 January 2014 proposes a practical application of the ‘cash flow’ approach.
Austria esitas iga lepingu kohta vastavad andmed, mis on toodud tabelis 9.
Under this approach, the benefits of marketing services agreements and airport services agreements which last even after the marketing services agreement has expired are expressed as a ‘terminal value’ that is calculated on the agreement's expiry date.
Tabel 9
This terminal value is calculated based on the incremental profits expected from the airport services agreement and marketing services agreement in the final year of application of the airport services agreement.
Ryanairi, LV ja AMSiga 2002. aastal sõlmitud lepingutega lisanduv kasumlikkus (koostanud Austria)
Moreover, this method takes into account a discount rate which reflects capital costs.
Reisijastiimul:
The study suggests a probability factor of 30 %, which it considers prudent.
Igapäevased lennud
However, this very theoretical study does not provide any serious evidence for this factor, either quantitatively or qualitatively.
Rotatsioonid aastas
It does not base itself on any facts relating to Ryanair's activities, air transport markets or airport services to substantiate this rate of 30 %.
Istmed
It does not establish any link between this rate and the factors that it mentions in passing (prominence, strong brand, network externalities and repeat passengers) and that are supposed to extend the benefits of the airport services agreement and market service agreement after their expiry dates.
Arvutusmudel
Finally, it does not in any way base itself on the specific content of marketing services provided for in the various contracts with AMS when analysing to what extent those services could influence those factors.
Lepingute kohaselt eeldatavad väärtused
Moreover, it does not prove that there is any likelihood that, on expiry of the airport services agreement and the marketing services agreements, the profits generated by these agreements for the airport operator in the final year of their application will continue in the future.
Rotatsioonid
Likewise, it provides no evidence that the growth rate of the air transport market in Europe is a useful indicator for measuring the impact of an airport services agreement and marketing services agreements for a given airport.
Täituvuse määr
A ‘terminal value’ calculated using the method suggested by Ryanair would therefore be highly unlikely to be taken into account by a prudent MEO when deciding whether to enter into an agreement.
Lahkuvad reisijad
The study of 31 January 2014 therefore shows that a ‘cash flow’ approach would only lead to very uncertain and unreliable results, as would the ‘capitalisation’ method.
Kestus 5 aastat
Moreover, neither Austria nor any interested third party has provided any evidence that the method put forward by Ryanair in the study of 31 January 2014, or any other method aiming to quantify the profits after expiry of airport services agreements and marketing services agreements, has been successfully implemented by regional airport operators comparable to Klagenfurt's operator.
iga tagasilennuks valmistumise kohta
Austria has not made any comments on the studies of 17 and 31 January 2014.
Lennundusega mitteseotud kasum iga reisija kohta
Moreover, a terminal value calculated using the method put forward by Ryanair is only positive (and, therefore, only tends to increase the profitability of the airport services agreement and marketing services agreements) if the incremental profit expected from these agreements in the final year of application of the airport services agreement is positive.
Projektikulud piirkulude alusel
If it is negative, taking the terminal value into account will usually reduce the profitability of the agreements.
Austro Control – lennujuhtimine
It will be demonstrated below that the 2002 agreements resulted in negative incremental cash flows.
Ülejääk
Moreover, as stated above, the marketing services target the route covered by the marketing services agreement.
Iga lahkuva reisija kohta
If this route is not renewed on expiry of the airport services agreement, it is unlikely that marketing services will continue to have a positive effect on passenger traffic at the airport after the expiry date.
Tabelit 9 koostades lähtus Austria alljärgnevast.
It is very difficult for an airport operator to assess the likelihood of an airline continuing to run a route on expiry of the term to which it has committed itself in the airport services agreement.
Oodatav liiklusmahu suurenemine, st oodatav reisijate arvu suurenemine arvutati lähtuvalt ettenähtud lendude arvust nädalas (189 istmega, 75 tonnise stardikaaluga ja 70 % täituvuse määraga 348 rotatsiooni aastas Londonisse) ning seda ekstrapoleeriti Ryanairiga sõlmitud lennujaamateenuste lepingu kestuse suhtes.
Low-cost airlines, in particular, have shown that, when it comes to opening and closing routes, they are very responsive to market conditions which, more often than not, change very quickly.
Selle tulemusena märkis Austria 46040 reisijat aastas.