natgillin/translations-raw huggingface dataset:
Austria has agreed in its comments to the extension decision with the approach taken in the extension decision to analyse together the airport services agreement and marketing services agreements signed at the same time.
Pri uzatváraní transakcie, akou je transakcia skúmaná v tomto prípade, by sa teda obozretný súkromný subjekt v trhovom hospodárstve nespoliehal na to, že letecká dopravná spoločnosť predĺži prevádzku predmetnej letovej trasy aj po uplynutí platnosti dohody.
On the other hand, certain interested parties, particularly Ryanair and AMS, question this approach as they consider that the marketing services agreements should be analysed separately.
Z predložených argumentov vyplýva záver, že jediný prínos, ktorý by obozretný súkromný subjekt v trhovom hospodárstve očakával na základe dohody o marketingových službách a na ktorý by kvantitatívne prihliadal pri rozhodovaní o tom, či uzatvoriť, alebo neuzatvoriť takúto dohodu v spojení s dohodou o letiskových službách, by bol možný kladný vplyv marketingových služieb na počet cestujúcich, ktorí by využívali trasy, ktorých sa predmetné dohody týkajú, počas obdobia prevádzky týchto trás podľa ustanovení dohôd.
In its comments to the extension decision Ryanair objected to the joint assessment of the airport services agreements and the marketing services agreements (referring also to previous submissions on that subject) as they were signed by different entities and were not linked with each other.
Komisia sa domnieva, že všetky ostatné možné prínosy sú príliš neisté, aby ich bolo možné kvantifikovať a prihliadať na ne, a že v tomto prípade neboli žiadne takéto prínosy konkrétne preukázané.
Ryanair claimed that the conclusion of a marketing agreement was not a condition for the operation of routes by Ryanair to and from an airport.
Uskutočniteľnosť porovnávania letiska Klagenfurt s inými európskymi letiskami
This approach however is not in line with a statement of Sean Coyle, a director of Ryanair, in an email of 4 August 2005 to Mr Johannes Gatterer, CEO of KFBG at the time: ‘[…]the operation is currently loss making and these losses are not sustainable into the future.
Pokiaľ ide o uskutočniteľnosť porovnania verzus analýzu ex ante prírastkovej ziskovosti dohôd z roku 2002, odkazuje sa na posúdenie v odôvodneniach 262 až 278.
I appreciate you have 5-year agreement in relation to the marketing amount of EUR […] and naturally on cessation of the services no further quarterly payment falls due and this agreement ceases in line with main contract[…]’.
V danej štúdii sa nezohľadňovali konkrétne dohody o marketingových službách na letisku KLU v porovnaní so službami, ktoré spoločnosť mohla ponúkať na iných letiskách.
This statement clearly links the marketing services agreement to its main contract, the airport services agreement.
Pri každej letovej trase, ktorej sa týkali predmetné dohody, sa musí posúdiť relevantná dohoda o marketingových službách spoločne so zodpovedajúcou dohodou o letiskových službách.
Moreover, the facts on record confirm that the approach taken in the extension decision and approved by Austria, is well-founded as it has been demonstrated in recitals 324 to 333 et seq.
Prvky, ktorými sa zaoberala štúdia spoločnosti Oxera zo 4. júla 2011, nespĺňali najzákladnejšiu požiadavku na referenčné porovnávanie, konkrétne „dostatočne presné vymedzenie dotknutých hospodárskych činností“, aby mohli byť identifikovaní porovnateľní účastníci trhu.
Therefore, the airport service agreements and marketing services agreements should be assessed jointly.
Okrem toho sa v štúdii spoločnosti Oxera zo 4. júla 2011 nestanovuje spoľahlivá referenčná hodnota pre trhové ceny letiskových služieb.
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.
Hoci sa v štúdii vybraté porovnávacie letiská opisujú ako „vo väčšinovom súkromnom vlastníctve a väčšinovo financované zo súkromných zdrojov alebo inak prevádzkované ako súkromný subjekt v trhovom hospodárstve“, letisko […] vlastní spoločnosť Manchester Airports Group, ktorá samotná je vo väčšinovom vlastníctve štátu, pričom v štúdii spoločnosti Oxera zo 4. júla 2011 sa netvrdí, že letisko […] sa prevádzkuje ako súkromný subjekt v trhovom hospodárstve.
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.
Pokiaľ ide o letisko […], v štúdii sa uvádza, že bolo bez prerušenia v súkromnom vlastníctve, ale nespomína sa, že letisko […] bolo pred predajom v roku 2013 stratové, čo je skutočnosť, ktorou sa spochybňuje udržateľnosť nízkych letiskových poplatkov, ktoré sa v tomto prípade použili ako referenčná hodnota, pre súkromný subjekt v trhovom hospodárstve.
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.
Záver týkajúci sa podmienok uplatnenia kritéria súkromného subjektu v trhovom hospodárstve
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.
Z uvedeného jednoznačne vyplýva, že aby sa mohlo na predmetné dohody uplatniť kritérium súkromného subjektu v trhovom hospodárstve, Komisia musí analyzovať všetky dohody o marketingových službách spoločne so zodpovedajúcou dohodou o letiskových službách a musí posúdiť, či by hypotetický súkromný subjekt v trhovom hospodárstve motivovaný vyhliadkou na zisk a prevádzkujúci letisko KLU namiesto spoločností KFBG/DMG takéto transakcie uzavrel.
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.
Na tento účel musí Komisia stanoviť prírastkovú ziskovosť dohôd tak, ako by ju posúdil súkromný subjekt v trhovom hospodárstve v čase ich uzavretia, pričom musí za celé obdobie uplatňovania dohôd odhadnúť:
The Commission notes that in the wording of the third marketing is no indication that it replaces or supersedes the second marketing agreement.
očakávanú prírastkovú dopravu v budúcnosti vyplývajúcu z realizácie týchto dohôd s prípadným prihliadnutím na účinky marketingových služieb na koeficienty zaťaženia letových trás, ktorých sa dohody týkajú,
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.
očakávané prírastkové príjmy v budúcnosti vyplývajúce z realizácie týchto dohôd, so započítaním príjmov z letiskových poplatkov a služieb pozemnej obsluhy súvisiacich s letovými trasami, ktorých sa dohody týkajú, ako aj príjmy z iných ako leteckých činností, ktoré pochádzajú z dodatočnej dopravy súvisiacej s realizáciou týchto dohôd,
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.
očakávané prírastkové náklady v budúcnosti vyplývajúce z realizácie týchto dohôd so započítaním prevádzkových nákladov a prípadných prírastkových investičných nákladov súvisiacich s letovými trasami, ktorých sa tieto dohody týkajú, ako aj náklady na marketingové služby.
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.
Výsledkom týchto výpočtov budú budúce ročné toky zodpovedajúce rozdielu medzi prírastkovými príjmami a nákladmi, ktoré sa podľa potreby znižujú o sadzbu, do ktorej sa premietajú kapitálové náklady prevádzkovateľa letiska.
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
Z kladnej čistej súčasnej hodnoty v zásade vyplýva, že predmetné dohody neprinášajú hospodársku výhodu, zatiaľ čo zo zápornej čistej súčasnej hodnoty vyplýva existencia takejto výhody.
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.
Pri rozhodovaní o tom, či uzatvoriť dohodu o letiskových službách a/alebo dohodu o marketingových službách, si súkromný subjekt v trhovom hospodárstve stanoví časový rámec na posúdenie, ktorý vyplýva z obdobia platnosti predmetných dohôd alebo obdobia stanoveného v každej osobitnej dohode.
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.
Inými slovami, posúdi prírastkové náklady a príjmy za obdobie uplatňovania dohôd.
This analysis should not take into account the general impact of such services on tourism and the region's economic performance.
Výber dlhšieho obdobia nie je podľa všetkého ničím opodstatnený.
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.
V deň podpísania dohôd sa nebude obozretný súkromný subjekt v trhovom hospodárstve spoliehať na obnovenie dohôd po uplynutí ich platnosti, či už za rovnakých, alebo nových podmienok.
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.
Okrem toho, každý všeobecne obozretný prevádzkovateľ si bude vedomý toho, že nízkonákladové letecké dopravné spoločnosti ako Ryanair boli a sú známe tým, že veľmi citlivo reagujú na vývoj na trhu, a to pri otváraní aj zatváraní letových trás, ako aj pri zvyšovaní alebo znižovaní počtu letov.
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.
Možnosť predĺžiť platnosť dohody, ako sa predpokladalo v dvoch dohodách, by preto obozretný súkromný subjekt v trhovom hospodárstve nezohľadnil.
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.
Predĺženie platnosti teda záviselo od budúceho správania spoločnosti Ryanair, a preto by obozretný súkromný subjekt v trhovom hospodárstve v rovnakej situácii ako spoločnosť KFBG v deň podpísania dohody neočakával, že toto automatické predĺženie sa musí uskutočniť.
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.
Tento názor podľa všetkého potvrdzuje aj skutočnosť, že všetky štyri dohody medzi spoločnosťami KFBG, DMG, Ryanair, LV a AMS boli ukončené predčasne, a to 29. októbra 2005, keď spoločnosť Ryanair z ekonomických dôvodov prestala prevádzkovať služby osobnej leteckej dopravy medzi letiskami KLU a STN.
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.
Aj keby sa zohľadnilo predĺženie platnosti dohôd na ďalších päť rokov, neviedlo by to k inému výsledku posúdenia ex ante.
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.
Posúdenie tohto predĺženia za rovnakých podmienok ako v prvých piatich rokoch by viedlo k rovnakým výsledkom, t. j. k záporným prírastkovým peňažným tokom.
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.
Na účely posúdenia predmetných dohôd a vzhľadom na uvedené zistenia je potrebné poznamenať, že existencia aj výška možnej pomoci v týchto dohodách sa musia posúdiť na základe situácie v čase podpísania dohôd, a najmä na základe dostupných informácií a predvídateľného vývoja v danom čase.
Certain interested third parties support this argument, in particular Ryanair in its study of 17 January 2014.
Rakúsko predpokladá, že spoločnosti KFBG/DMG pred uzavretím jednotlivých dohôd o letiskových službách, ako ani jednotlivých dohôd o marketingových službách s rôznymi leteckými dopravnými spoločnosťami nevypracovali nijakú trhovú štúdiu ex ante či podnikateľský plán, ani nevypočítali ziskovosť.
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.
Podľa spoločnosti Ryanair sa nemôže neexistencia podnikateľského plánu pri podpise dohôd, ktorých sa týka formálne vyšetrovacie konanie, použiť ako dôkaz nesplnenia kritéria súkromného subjektu v trhovom hospodárstve.
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.
Neexistencia podnikateľské plánu poukazuje na to, že dohody podpísané so spoločnosťami Ryanair, LV a AMS nevyhovujú kritériu súkromného subjektu v trhovom hospodárstve, a to najmä vzhľadom na to, že Rakúsko ani spoločnosť KFBG neboli schopné pred podpísaním dohôd pre tieto dohody vypočítať ziskovosť, hoci neúplnú.
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.
Komisia preto počas postupu vyzvala Rakúsko, aby zrekonštruovalo analýzu ziskovosti, ktorú by súkromný subjekt v trhovom hospodárstve vykonal pred podpísaním dohôd so spoločnosťami Ryanair, LV a AMS v roku 2002, a to na základe objektívnych informácií známych spoločnostiam KFBG/DMG pri podpísaní týchto dohôd, ako aj na základe predvídateľného vývoja.
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.
Na žiadosť Komisie Rakúsko vypracovalo prehľad o prírastkových nákladoch a príjmoch, ktoré by bolo možné očakávať v čase uzavretia príslušných dohôd.
In addition, the sustainable nature of these effects cannot be assessed based on the information available.
Rakúsko vypracovalo údaje za každú z uzavretých dohôd, ako je to zhrnuté v tabuľke 9.
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.
Tabuľka 9
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.
5 rokov
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.
Miera kapitálovej účasti:
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.
Stimul za cestujúcich:
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.
Počet denných spojení
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.
počet rotácií ročne
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’.
sedadiel
Moreover, that study suggests two methods for evaluating the positive effects of marketing service agreements: a ‘cash flow’ approach and a ‘capitalisation’ approach.
Výpočtový model
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.
Empirické hodnoty podľa dohôd
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.
Počet rotácií
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.
Zaťaženie
In particular, the study finds:
Počet odlietajúcich cestujúcich
‘The capitalisation approach should only take into account the proportion of marketing expenditure that is attributable to the intangible asset base of an airport.
5-ročné obdobie
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.’
za rotáciu
It also stresses that:
za odlietajúceho cestujúceho
‘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.
za odlietajúceho cestujúceho – bezp. popl.
In practice, it would be very difficult to estimate the average period of customer retention following an AMS campaign due to insufficient data.’
za odlietajúceho cestujúceho – bezpečnostný poplatok
The study of 31 January 2014 proposes a practical application of the ‘cash flow’ approach.
(Daňová správa vo Viedni)
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.
Prebytok z iných ako leteckých činností za cestujúceho
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.
Prebytok z leteckých činností
Moreover, this method takes into account a discount rate which reflects capital costs.
príspevok na náklady – spolková krajina Korutánsko
The study suggests a probability factor of 30 %, which it considers prudent.
Príjmy z projektu
However, this very theoretical study does not provide any serious evidence for this factor, either quantitatively or qualitatively.
Dohoda o marketingových službách so spoločnosťou Leading Verge
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 %.
Projektové náklady na základe hraničných nákladov
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.
Tretie strany vykonávajúce dopravnú obsluhu 51 %
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.
Austro Control – bezpečnosť leteckej dopravy
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.
Projektové náklady (2002)
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.
V závislosti od počtu letov
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.
V závislosti od počtu cestujúcich
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.
Projektové náklady/výdavky
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.
Prebytok
Austria has not made any comments on the studies of 17 and 31 January 2014.
diskontný koeficient
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.
Z analýzy nákladov a prínosov vyplýva diskontný kladný výsledok v eurách
If it is negative, taking the terminal value into account will usually reduce the profitability of the agreements.
Poplatky podľa dohody z 22.1.2002