natgillin/translations-raw huggingface dataset:
The complainants have also pointed to the lack in the HA of a compensation cap that would ensure that any overcompensation is avoided.
T : Marketinški troškovi i prodajne provizije
The Authority no longer has doubts regarding the lack of such arrangements in the HA.
U : Administrativni troškovi
Although an inclusion in the entrustment act of a procedure for recovering any overcompensation adds to the objectivity and transparency of the process, it follows from the Framework that this is not strictly necessary: ‘[w]here the EFTA State has defined upfront a fixed compensation level which adequately anticipates and incorporates the efficiency gains that the public service provider can be expected to make over the period of the entrustment, on the basis of a correct allocation of costs and revenues and of reasonable expectations […], the overcompensation check is in principle confined to verifying that the level of profit to which the provider is entitled in accordance with the entrustment act is indeed reasonable from an ex ante perspective’.
V : Ostali troškovi
The HA is based on the definition of a total compensation that is granted upfront for the whole duration of the agreement and is reduced over time, with the effect of continuously inducing the company to improve its efficiency in order to receive the same real economic result from the contract over time.
W : Ukupni troškovi putnika (R + S + T + U + V)
The Authority nevertheless takes note of the Norwegian authorities' plans to incorporate such a clawback mechanism in the future PSO contract regarding the maritime services for the Bergen – Kirkenes route.
X : Ukupni troškovi za javnu uslugu (Q + W)
This will help ensure that any aid granted in the future is not incompatible and subject to recovery.
Y : Neto dobit prije poreza (I – X)
Period of entrustment
Hurtigruten je, u skladu s natječajnim specifikacijama, uspostavio zasebni proračun u koji je uključio sve troškove i prihode koji se mogu pripisati liniji u okviru PSO-a (po cijenama iz 2011., prilagođenima u skladu s indeksom troškova Norveškog zavoda za statistiku).
The period of the entrustment of seven years is in accordance with the requirement of the Framework and the Maritime Cabotage Regulation.
U skladu s odjeljkom 4.9.2. natječajnih specifikacija, razdvojenim računovodstvom nastoji se osigurati predvidljivost u pogledu koje je troškovima i prihodima moguće stvoriti temelj za bilo kakve ponovne pregovore, kako je predviđeno odjeljcima 6. i 7.
Amount of compensation and absence of overcompensation
HA-a.
According to paragraph 21 of the Framework, ‘[t]he amount of compensation must not exceed what is necessary to cover the net cost of discharging the public service obligations, including a reasonable profit’.
Dodatni je cilj dokumentirati to da postupak javne nabave ne uključuje nezakonito unakrsno subvencioniranje između usluga u okviru PSO-a i komercijalnih usluga.
Paragraph 23 of the Framework states that ‘[w]here the compensation is based [as in the case at hand], in whole or in part, on expected costs and revenues, they must be specified in the entrustment act.
Kako je navedeno u odluci o pokretanju postupka, HA uključuje fiksnu godišnju naknadu koju se plaća za pomorske usluge u svakoj pojedinačnoj godini od 2012. do 2019. na temelju minimalnog kapaciteta za rezervu i troškova raspodijeljenih na temelju procijenjenog udjela putničkih kilometara u okviru PSO-a po godini.
They must be based on plausible and observable parameters concerning the economic environment in which the SGEI is being provided […]’.
Taj se iznosi temeljio na kategorijama troškova iz Priloga D, kako je prethodno prikazano u tablici 2., te na naknadnim pregovorima.
Further, as mentioned above under paragraph (149), in cases, as the one at hand, of upfront definition of a fixed compensation level, the Framework limits the overcompensation check to verifying that the level of profit is reasonable from an ex ante perspective.
Ti pregovori rezultirali su smanjenjem naknade u odnosu na početnu ponudu Hurtigrutena.
Lastly, under paragraph 44 of the Framework ‘[w]here an undertaking carries out activities falling both inside and outside the scope of the SGEI, the internal accounts must show separately the costs and revenues associated with the SGEI and those of the other services in line with the principles set out in paragraph 31’.
U pogledu odjeljka 4-1., stavka 3.
In view of the above, the Authority will firstly assess the complainant's arguments and then consider whether the HA leads to overcompensation either through possible cross-subsidisation of the commercial activities or by retaining an excessive profit.
HA-a u kojem se propisuje da „se neizvršavanje dogovorenog pružanja usluge u trajanju do 10 dana po brodu godišnje zbog planiranog održavanja i nepredviđenih operativnih poremećaja povezanih s dogovorenim pružanjem usluge (off-hire) smatra urednim ispunjavanjem ugovora te da ono ne dovodi do smanjenja dogovorene naknade u skladu s odjeljkom 9-2.”, Tijelo napominje da se gornja granica od 10 dana (110 dana po godini za flotu) temeljila na dokumentiranim dokazima iz prethodnih godina u kojima se potvrđuje potreba za najmanje 110 radnih dana godišnje za planirano održavanje i nepredviđene operativne smetnje.
The complainants' arguments
Nadalje, taj parametar bio je uključen u nacrt sporazuma u dokumentaciji za nadmetanje te je ostao nepromijenjen u konačnom sporazumu.
Briefly, according to the complainants' arguments, presented in further detail in paragraph (16) above:
U pogledu odjeljaka 6. i 7.
Hurtigruten continues receiving compensation for services that are not rendered; and, lastly
HA-a, Tijelo napominje da oba odjeljka sadržavaju određene odredbe o prilagođavanju naknade u slučaju promjena u pružanju usluga ili u slučaju nepredviđenih događaja.
As regards the first point, pursuant to paragraph 21 of the Framework, only the costs incurred in discharging the PSO shall be covered for compensation payment.
U tom je kontekstu Sud EFTA-e u predmetu Hurtigruten istaknuo: „jedino je i logično da se u ocjeni države potpore na temelju klauzule o ponovnim pregovorima iz ugovora o obavljanju javne usluge, kao što je to članak 8.
That said, any compensation granted to cover costs outside the public service remit cannot be held to constitute compensation for PSO.
Sporazuma iz 2004., propisno razmatra pitanje jesu li parametri ugovora u cjelini utvrđeni na objektivan i transparentan način, s obzirom na to da ta klauzula čini nerazdvojan dio ugovora o obavljanju javne usluge.”
In the opening decision, the Authority stated that when the capacity (passengers and berth) for PSO passengers is sold to commercial cruise passengers, Hurtigruten is apparently paid twice for the same service, which would in principle constitute a form of overcompensation.
Sud EFTA-e naglasio je i da se uvijek mora poštovati načelo transparentnosti: „[…] Norveška je, po potrebi, u obavijesti o pozivu na podnošenje ponuda mogla propisati mogućnost izmjene uvjeta plaćanja uspješnim ponuditeljima u određenim okolnostima, utvrđujući posebice precizne aranžmane za bilo kakvu dopunsku naknadu kojoj je namjena pokriti nepredviđene gubitke i troškove.”
As a result, given that there might be periods of the year where capacity utilisation for public service passengers was higher, the Authority could not rule out that the mechanism used in the HA overcompensates Hurtigruten in that it does not take into account different (e.g. seasonal) levels of capacity utilisation during the year.
Tijelo smatra da je u HA-u prikladno opisan mehanizam naknade te da su parametri naknade utvrđeni na objektivan i transparentan način uspostavljanjem zasebnog proračuna u koji su uključeni svi troškovi i prihodi pripisani linijama u okviru PSO-a te se time isključuje pribjegavanje bilo kakvoj zloupotrebi koncepta usluge od općeg gospodarskog interesa, kako je prethodno prikazano.
As has already been stated above under section 1.2.1, the objective of the HA is to ensure that there is sufficient capacity to meet the demand of the PSO passengers throughout the year along the Bergen – Kirkenes coast line.
Stoga, u pogledu odredbi o prilagođavanju naknade u slučaju promjena u pružanju usluge ili u slučaju nepredviđenih događaja koje su uključene u odjeljke 6. i 7.
If there is spare PSO capacity, the HA, which is a net contract, does not unjustifiably prohibit Hurtigruten from selling tickets to cruise passengers, as long as the public service is not jeopardised.
HA-a, treba naglasiti da se ni jednom od tih odredbi ne mijenja znatno mehanizam naknade, niti se njima dovode u pitanje njegovi parametri.
It is also acknowledged and accepted as part of the SGEI definition, that the capacity utilisation can, by the nature of the service in question, have substantial regional and seasonal variations with the inevitable result of the vessels, in particular in off-peak periods, having free capacity within the minimum requirements set in the HA.
Osim toga, u stavku 16. točki (e) Okvira navodi se da se u akt o povjeravanju mora uključiti „aranžmane za izbjegavanje i povrat svih prekomjernih naknada”.
The Norwegian authorities have submitted and documented that Hurtigruten has a fairly low utilisation of the ship capacity ([…] %).
U odluci o pokretanju postupka Tijelo nije isključilo mogućnost da je Hurtigrutenu isplaćena prekomjerna naknada za pružanje javne usluge, zbog činjenice da, među ostalim, HA ne sadržava nikakvu klauzulu o povratu sredstava na temelju koje bi se, u slučaju da se premaši bilo koja dogovorena granična dobit, višak morao vratiti državi ili bi bio odbijen od naknade koja se isplaćuje u sljedećoj godini ili možda tijekom ugovornog razdoblja.
Therefore, in the vast majority of cases there is free PSO capacity that could potentially be sold to commercial passengers, if needed (see above under section 5.3, first BDO report 2016).
Norveška nadležna tijela zaista su potvrdila da HA ne uključuje nikakve takve konkretne aranžmane, osim odredbe o ponovnim pregovorima iz stavka 7.
However, as explained by the Norwegian authorities, the implication of the capacity reserve is that Hurtigruten does not have the opportunity to optimise its operations and maximise its profits, for example by redeploying vessels elsewhere during off-peak periods.
HA-a kojom se do određene mjere može izbjeći plaćanje prekomjerne naknade i ostvariti povrat sredstava.
It is also submitted that only in rare cases have PSO passengers not been able to get a ticket within the minimum capacity reserve.
Podnositelji pritužbi istaknuli su i da u HA-u ne postoji gornja granica za naknadu kojom bi se osiguralo izbjegavanje bilo kakve prekomjerne naknade.
Nevertheless, according to the Norwegian authorities, this has been compensated by the use of the travel guarantee.
Tijelo više nema sumnji u pogledu nepostojanja takvih aranžmana u HA-u.
Although the use of the travel guarantee for PSO passengers that have not been able to get a ticket within the minimum capacity reserve does not fully satisfy the requirements of the PSO assigned, this cannot be held to have led to any overcompensation above the reasonable profit level.
Iako se uključivanjem postupka za povrat bilo kakve prekomjerne naknade u akt o povjeravanju pridonosi objektivnosti i transparentnosti tog postupka, iz Okvira proizlazi da to nije strogo nužno: „[a]ko je država članica EFTA-e unaprijed utvrdila fiksnu razinu naknade kojom se prikladno predviđa i uključuje zarada od povećanja učinkovitosti za koju se može očekivati da će je pružatelj javne usluge ostvariti tijekom razdoblja povjeravanja obavljanja usluge, na temelju ispravne raspodjele troškova i prihoda i na temelju razumnih očekivanja […], kontrola prekomjerne naknade u načelu se svodi na provjeravanje da je razina dobiti na koju pružatelj usluge ima pravo u skladu s aktom o povjeravanju zaista razumna s ex ante gledišta.”
Concerning the second point, the Authority stresses that in assessing whether the current HA leads to overcompensation, it shall take into account all the costs necessary to operate the specific public service as well as the entire revenue earned.
HA se temelji na utvrđivanju ukupnog iznosa naknade koji se dodjeljuje unaprijed za cijelo razdoblje trajanja sporazuma te se s protekom vremena smanjuje uz učinak stalnog poticanja društva na poboljšanje svoje učinkovitosti radi ostvarivanja istih stvarnih gospodarskih rezultata iz ugovora tijekom vremena.
This assessment is carried out irrespective of compensatory payments made during previous contract periods.
Unatoč tomu, Tijelo prima na znanje planove norveških nadležnih tijela da uključe takav mehanizam za povrat sredstava u budući ugovor o PSO-u u pogledu pomorskih usluga na liniji Bergen–Kirkenes.
As highlighted above under paragraphs (136) to (151), the entrustment act, that is to say the HA, describes in detail the parameters of compensation, as well as the account separation methodology, with separate allocation keys for the different cost categories, distinguishing between costs and revenues of the SGEI and the commercial activities, which result in a net compensatory amount before taxes.
Time će se pomoći u osiguravanju da u budućnosti nijedna potpora koju se dodijeli ne bude nespojiva i da ne podliježe povratu sredstava.
Therefore, the Authority concludes that the substantial increase in the compensation compared to the previous contract period does not, in and of itself, imply overcompensation, if all relevant costs and revenues are taken into account, save for possible cross-subsidisation or excessive profit, which the Authority assesses below under sections 4.2.4.2 and 4.2.4.3.
Razdoblje povjeravanja obavljanja javne usluge
In relation to the argument that Hurtigruten continues receiving compensation for services that are not rendered, the Authority does no longer consider that there is a risk of overcompensation.
Razdoblje povjeravanja obavljanja javne usluge od sedam godina u skladu je sa zahtjevom iz Okvira i s Uredbom o pomorskoj kabotaži.
It thus accepts the Norwegian submissions mentioned above under paragraphs (51) to (54).
Iznos naknade i nepostojanje prekomjerne naknade
Concerning the last point on Hurtigruten's attempts to negotiate lower port fees whilst the Norwegian authorities maintain the compensation at the same level, it must be stressed that in net contracts like this, where the operator carries the risk of costs and revenues over the entire contract period, the Authority is confined to assess whether there is any overcompensation above the level of a reasonable profit (see below section 4.2.4.3).
U skladu sa stavkom 21.
Possible cross-subsidisation of commercial activities
Okvira, „[i]znos naknade ne smije premašiti iznos koji je potreban za pokrivanje neto troškova izvršenja obveza pružanja javne usluge, uključujući i razumnu dobit”.
When an entity carries out both SGEI and commercial activities, a cost-accounting system should be in place to ensure that the commercial activities of Hurtigruten are not subsidised through the public service compensation allocated to its SGEI activities.
U stavku 23.
Under paragraph 31 of the Framework ‘[w]here the undertaking also carries out activities falling outside the scope of the SGEI, the costs to be taken into consideration may cover all the direct costs necessary to discharge the public service obligations and an appropriate contribution to the indirect costs common to both the SGEI and other activities.
Okvira navodi se da „[a]ko se naknada temelji [kao što je ovdje slučaj], u cjelini ili djelomično, na očekivanim troškovima i prihodima, njih se mora odrediti u aktu o povjeravanju.
The costs linked to any activities outside the scope of the SGEI must include all the direct costs and an appropriate contribution to the common costs.’
Oni se moraju temeljiti na uvjerljivim parametrima koje se može promatrati i koji se odnose na gospodarsko okruženje u kojemu se pruža usluga od općeg gospodarskog interesa […]”.
Further, the Court of Justice in the BUPA judgment, in reference to the necessity and proportionality of the compensation, stated that ‘[…] [g]iven the discretion enjoyed by a Member State in defining an SGEI mission and the conditions of its implementation, including the assessment of the additional costs incurred in discharging the mission, which depends on complex economic facts, the scope of the control which the Commission is entitled to exercise in that regard is limited to one of manifest error […]’ and that ‘[…] the Commission's review […] is necessarily limited to ascertaining whether, first, the system in question is founded on economic and factual premises, which are manifestly erroneous and whether second, the system is manifestly inappropriate for achieving the objectives pursued’.
Nadalje, kao što je prethodno navedeno u uvodnoj izjavi 149., u slučajevima, kao što je ovaj, kada se unaprijed utvrđuje fiksna razina naknade, Okvirom se kontrola prekomjerne naknade ograničava na provjeravanje da je razina dobiti razumna s ex ante gledišta.
It was mentioned above in paragraph (94) that around 60 % of Hurtigruten's share of fixed capacity costs is covered by the public service compensation, whereas only approximately 30 % of the variable passenger costs had been allocated to the PSO account (based on estimated PSO passenger kilometres figures).
Konačno, ma temelju stavka 44.
The question therefore for the Authority to assess is whether the system under which the reserve capacity for PSO passengers (i.e. 320 passengers) leads to the allocation of 60 % of fixed capacity costs to the PSO account, is considered disproportionate and inappropriate for achieving the objectives pursued.
Okvira „[a]ko poduzeće izvršava aktivnosti koje se nalaze i unutar i izvan područja primjene usluga od općeg gospodarskog interesa, u unutarnjim računima poduzeća troškovi i prihodi povezani s uslugom od općeg gospodarskog interesa moraju se prikazivati odvojeno od onih iz drugih usluga u skladu s načelima utvrđenima stavkom 31.”
The Norwegian authorities have implemented an allocation methodology based on a distribution formula for the different cost categories as explained in paragraphs (64) and (65) above.
S obzirom na prethodno navedeno, Tijelo će prvo ocijeniti argumente podnositelja pritužbi, a potom će razmotriti dovodi li se HA-om do prekomjerne naknade preko mogućeg unakrsnog subvencioniranja komercijalnih aktivnosti ili zadržavanjem prekomjerne dobiti.
The Authority has already accepted this minimum capacity reserve as being part of a clearly defined SGEI, despite the low average capacity utilisation of the public service (see above under section 1.2.1).
Ukratko, prema argumentima podnositelja pritužbi koji su detaljnije predstavljeni u prethodnoj uvodnoj izjavi (16).:
In addition, it has been considered that within the remit of such an SGEI, regional and seasonal fluctuations are inevitable, and as a result, it is also inevitable that a significant part of the cost base, which largely comprises fixed costs, would be allocated to the PSO account.
Hurtigruten i dalje prima naknadu za usluge koje ne pruža; i, na kraju
It must moreover be underlined that the accounting system implemented by Hurtigruten, as illustrated above in paragraphs (138), (139), (144) and (145), allows to identify the different costs and revenues for the PSO and the commercial activities.
U pogledu prve točke, u skladu sa stavkom 21.
This is done in an objective and transparent manner by establishing the parameters of the compensation beforehand in separate accounts distinguishing thus between the different cost categories in order for the final compensation to reflect only the costs and revenues stemming from the PSO activity.
Okvira, samo troškovi koji su nastali obavljanjem PSO-a obuhvaćaju se naknadom.
In view of the above, the Authority concludes that the cost allocation seems, in light of the SGEI definition, acceptable and that there is insufficient evidence suggesting that the allocation of fixed common costs is manifestly erroneous allowing for cross-subsidisation of the commercial activities.
Međutim, svaka naknada dodijeljena za pokrivanje troškova izvan područja primjene javne usluge ne može se smatrati naknadom za PSO.
Reasonable profit
U odluci o pokretanju postupka Tijelo je navelo da se, kada se kapacitet (broj putnika i kabina s ležajevima) za putnike u okviru PSO-a prodaje komercijalnim putnicima u okviru kružnih putovanja, čini da se Hurtigrutenu plaća dvaput za istu uslugu što bi u načelu predstavljalo oblik prekomjerne naknade.
The Authority must assess whether the rate of return on capital is in line with ‘[…] what would be required by a typical company considering whether or not to provide the service for the whole duration of the entrustment act, taking into account the level of the risk […]’ (paragraph 33 of the Framework).
Kao rezultat, s obzirom na to da su mogla postojati razdoblja u godini kada je iskorištenost kapaciteta za putnike u okviru javnih usluga bila viša, Tijelo nije moglo isključiti mogućnost da se mehanizmom koji se primjenjuje u HA-u Hurtigrutenu plaća prekomjerna naknada jer se tim mehanizmom ne uzimaju u obzir različite (npr. sezonske) razine iskorištenosti kapaciteta tijekom godine.
In its opening decision, the Authority expressed doubts concerning the methodology used by the Norwegian authorities to calculate that Hurtigruten's profit margin from the HA represented […] %.
Kao što je već prethodno navedeno u odjeljku 1.2.1, cilj je HA-a osigurati postojanje dostatnog kapaciteta za zadovoljavanja potražnje putnika u okviru PSO-a tijekom cijele godine duž obalne linije Bergen–Kirkenes.
According to paragraph 37 of the Framework, ‘[w]here the provision of the SGEI is connected with a substantial or contractual risk, for instance because the compensation takes the form of a fixed lump sum payment covering expected net costs and a reasonable profit and the undertaking operates in a competitive environment, the reasonable profit may not exceed the level that corresponds to a rate of return on capital that is commensurate with the level of risk.
Ako postoji rezervni kapacitet za PSO, HA-om, koji je neto ugovor, Hurtigrutenu se ne zabranjuje opravdana prodaja karata putnicima u okviru kružnih putovanja sve dok javna usluga nije ugrožena.
That rate should be determined where possible by reference to the rate of return on capital that is achieved on similar types of public service contracts awarded under competitive conditions (for example, contracts awarded under a tender).
Priznaje se i prihvaća kao dio definicije usluge od općeg gospodarskog interesa da se iskorištenost kapaciteta, u skladu s prirodom predmetne usluge, može znatno regionalno i sezonski razlikovati pri čemu je neizbježna posljedica to da plovila, osobito tijekom razdoblja niske potražnje, imaju slobodan kapacitet unutar minimalnih zahtjeva utvrđenih HA-om.
Where it is not possible to apply that method, other methods for establishing a return on capital may also be used, upon justification’.
Norveška nadležna tijela dostavila su i dokumentima potkrijepila svoje stajalište da Hurtigruten ima prilično nisku iskorištenost kapaciteta brodova ([…] %).
In the course of the investigation, the Norwegian authorities submitted more information on the financial evaluations carried out before the tender invitation was published, describing the estimates on expected costs and revenues, as well as projections for a rate of return on capital.
Stoga, u velikoj većini slučajeva postoji slobodan kapacitet za PSO koji bi se potencijalno moglo prodati komercijalnim putnicima ako bi to bilo potrebno (vidjeti u odjeljku 5.3 prvo izvješće BDO-a iz 2016.).
They submitted that the […] % EBT figure does not represent a rate of return but is the residual result of the agreed compensation in relation to the budgeted costs and revenues and not appropriate to use as a measure for reasonable profit.
Međutim, kao što su objasnila norveška nadležna tijela, posljedica je postojanja kapaciteta za rezervu ta da Hurtigruten nije u mogućnosti optimizirati svoje poslovanje i maksimalno povećati svoju dobit, primjerice, raspoređivanjem plovila drugdje tijekom razdoblja niske potražnje.