natgillin/translations-raw huggingface dataset:
SIC and TVI argued that the exemptions from registration charges are an exception to the rules normally applicable to any change in a company's statutes.
SIC in TVI sta dokazovala, da so oprostitve registracijskih taks izjema od pravil, ki se ponavadi uporabljajo pri kateri koli spremembi statuta družbe.
SIC commented that the measure is not limited to the creation of RTP.
SIC je pojasnil, da ukrep ni omejen na ustanovitev RTP.
On the basis of Article 11(2) of its statutes, RTP enjoys a general exemption from the payment of taxes and charges for any kind of registration.
Na podlagi člena 11(2) statuta je RTP užival splošno oprostitev plačila pristojbin in stroškov katere koli registracije.
TVI commented that RTP was also exempt from any costs linked to the publication of the deed.
TVI je pojasnila, da je bil RTP oproščen tudi katerih koli stroškov glede objave listine.
As regards the facilities for paying the fee for use of the television broadcasting network, the interested parties commented that it should be made clear whether interest was actually charged and at what rate and whether any payments were made to Portugal Telecom.
Zainteresirane stranke so glede ugodnosti plačevanja prispevka uporabe radiofuzijskega omrežja pojasnile, da bi se moralo razjasniti, če so bile obresti dejansko zaračunane in v kakšni meri in če so bila izvedena kakšna plačila portugalskemu Telekomu.
Furthermore, clarification should be provided on RTP's current level of indebtedness towards Portugal Telecom.
Poleg tega bi moralo biti dano pojasnilo glede obstoječe stopnje zadolženosti RTP pri portugalskemu Telekomu.
SIC and TVI commented on the rescheduling of debt due to the social security scheme.
SIC in TVI sta pojasnila prerazporeditev dolga zaradi sheme socialne varnosti.
They argued that RTP was allowed to amortise that debt on different terms from those applicable to other undertakings under Decree-Law No 411/91.
Dokazovali sta, da je bilo RTP ta dolg dovoljeno amortizirati na podlagi drugačnih pogojev, kot se uporabljajo za podjetja v skladu z Uredbo z zakonsko močjo št. 411/91.
ACT underlined the central role of the State in the agreement.
ACT je poudaril osrednjo vlogo države v pogodbi.
As regards the sale of the television network, ACT and TVI commented that an accountancy and economic analysis of the value of the assets of the newly created company TDP should be carried out to determine whether there had been any overcompensation.
ACT in TVI sta glede prodaje televizijskega omrežja pojasnila, da bi se morala opraviti računovodska in ekonomska analiza vrednosti premoženja novo ustanovljene družbe TDP, da se ugotovi, če je prišlo do prekomerne kompenzacije.
On this issue Mediaset and ACT stated that the television network has been created thanks to state financing and not by the operator itself.
Mediaset in ACT sta glede tega vprašanja navedla, da televizijsko omrežje ni bilo vzpostavljeno s strani operaterja, temveč zaradi državnega financiranja.
They therefore questioned whether the compensation to RTP for this state asset was justified.
Zaradi tega so dvomili, da je bila za to stanje premoženja upravičena kompenzacija RTP.
As regards the bond issue, SIC stressed that, in view of RTP's financial situation, it was only because the State is 100 % owner of the shares that the bond was accepted on the market.
SIC je glede izdaje obveznic poudaril, da je glede na finančno stanje RTP bila obveznica sprejeta na trg samo zato, ker je država 100 % lastnik delnic.
Furthermore, Mediaset observed that the Commission should look at the substance of any guarantee rather than the form.
Poleg tega je Mediaset izjavil, da naj Komisija raje kot obliko pregleda vsebino katere koli garancije.
TVI commented that similar protocols have been signed with private broadcasters but that only RTP receives state support.
TVI je pojasnil, da so bili podobni protokoli podpisani z zasebnimi izdajatelji televizijskega programa, vendar pa državno pomoč prejema samo RTP.
Furthermore, TVI argued that the 1996 protocol on cinema promotion was replaced in 2000, with RTP having to cofinance as a co-producer all film projects receiving financing from ICAM (Cinema, Audiovisual and Multimedia Institute).
Poleg tega je TVI dokazoval, da je bil protokol o promociji kinematografov iz leta 1996 nadomeščen v letu 2000, na podlagi katerega je RTP zavezan sofinancirati vse filmske projekte, ki prejemajo financiranje od ICAM, kot soproducent (Kinematografska, avdiovizualna in multimedijska ustanova).
On this issue Mediaset observed that, in so far as the terms of funding require the public broadcaster to participate in co-productions with independent producers, it is necessary to ensure that such participation does not confer an indirect benefit on the public operator in its relationship with such film producers.
Glede tega vprašanja je Mediaset pojasnil, da v kolikor pogoji denarne podpore zahtevajo udeležbo javnega izdajatelja televizijskega programa v soprodukciji z neodvisnimi producenti, bi bilo potrebno nujno zagotoviti, da takšna udeležba javnemu operaterju v njegovem razmerju s takšnimi filmskimi producenti ne daje neposredne koristi.
As regards the capital injections in 1994 to 1997, SIC, ACT, Mediaset and TVI commented that no rational shareholder would have increased the capital of a company with the characteristics of RTP.
SIC, ACT, Mediaset in TVI so glede dokapitalizacij v letih 1994-1997 pojasnili, da noben razumen delničar ne bi povečal kapital družbe z značilnostmi RTP.
The capital injections benefited a company with a huge deficit but without a coherent restructuring plan for restoring viability.
Družbi z velikim primanjkljajem so dokapitalizacije koristile, vendar brez ustreznega načrta prestrukturiranja za vzpostavitev sposobnosti za razvoj.
SIC also argued that, given the situation of technical bankruptcy in which RTP found itself in 1996, no financial institution would have approved a loan for it.
SIC je tudi dokazoval, da RTP v letu 1996 nobena finančna ustanova ne bi odobrila posojila glede na tehnični stečaj, v katerem se je nahajal.
Mediaset and ACT requested that greater emphasis be placed during the investigation procedure on the independent supervision of the delivery of the public service remit.
Mediaset in ACT sta zahtevala, da se naj med preiskovalnim postopkom večji poudarek nameni neodvisnemu nadzoru nakazil javni službi.
The commercial broadcasters SIC and TVI commented that the Commission should conclude that the measures constituted incompatible state aid as the public funds granted to RTP were disproportionate.
Komercialna izdajatelja televizijskega programa SIC in TVI sta poudarila, da bi Komisija morala ugotoviti, da ukrepi predstavljajo neskladno državno pomoč, ker so bila RTP zagotovljena nesorazmerna javna sredstva.
COMMENTS FROM PORTUGAL
PRIPOMBE PORTUGALSKE
As regards the exemption from registration charges, the Portuguese authorities commented that, since it was not necessary to issue a public deed formalising the act of conversion of the public undertaking into a public limited company, no basis existed for the collection of the respective taxes and emoluments.
Portugalski organi oblasti so glede oprostitve registracijskih taks pojasnili, da glede na to, da ni bilo potrebno izdati javno listino, ki bi določno oblikovala pretvorbo javnega podjetja v javno delniško družbo, ni obstajala nobena podlaga za pobiranje zadevnih taks in honorarjev.
As regards the comments of SIC on Article 11(2) of Law No 21/92, they responded that the Portuguese legislator did not grant public undertakings specific tax benefits in the event of business conversion or restructuring.
Glede pripomb SIC na člen 11(2) Zakona št. 21/92 so odgovorili, da portugalski zakonodajalec javnim podjetjem ni odobril posebnih davčnih ugodnosti v primeru preoblikovanja poslovanja ali prestrukturiranja.
The exemption was based on Decree-Law No 404/90.
Oprostitev je temeljila na Uredbi z zakonsko močjo št. 404/90.
As regards late payment of amounts payable for use of the network, the Portuguese authorities claim that the rescheduling of debt by Portugal Telecom was a common strategy in commercial relations between creditor and debtor and did not result from intervention by the State.
Glede zakasnelih plačil zneskov, ki se plačujejo za uporabo omrežja so portugalski organi oblasti zatrjevali, da je bila prerazporeditev dolga portugalskega Telekoma skupna strategija v gospodarskih odnosih med upnikom in dolžnikom in ni posledica posredovanja države.
The Portuguese authorities claim that the background to the initial agreement between the social security scheme and RTP on the rescheduling of debt and the waiver of interest and fines was a legal dispute surrounding the constitutionality of Implementing Decree No 12/83, which governs social security contributions in connection with remuneration for overtime.
Portugalski organi oblasti zatrjujejo, da je ozadje prvotnega sporazuma med shemo socialne varnosti in RTP o prerazporeditvi dolga in odpovedi obrestim in glob pravni spor, ki obdaja ustavnost Implementacijske uredbe št. 12/83, ki ureja prispevke socialne varnosti v povezavi s plačili za nadurno delo.
The agreement acknowledged RTP's interpretation — confirmed by a tax specialist — that the remuneration was not subject to social security contributions.
Sporazum je priznal interpretacijo RTP – ki jo je potrdil davčni strokovnjak – da povračilo ni bilo predmet prispevkov za socialno varnost.
Secondly, the authorities claim that the formal authorisation of this agreement by the Government did not confer a specific financial advantage on RTP compared with other undertakings in similar circumstances under Decree-Law No 411/91.
Organi oblasti drugič zatrjujejo, da vladna uradna odobritev sporazuma RTP ni podelila posebne finančne prednosti, v primerjavi z drugimi podjetji v podobnih okoliščinah, v skladu z Uredbo z zakonsko močjo št. 411/91.
They maintain that the derogation of Article 2(1)(d) applies to RTP as it was the subject of state intervention and experienced various vicissitudes under the management of an administrative commission appointed by the Government in 1977 [47].
Vztrajajo, da se odstopanje od člena 2(1)(d) uporablja za RTP, ker je bil subjekt državne intervencije in je pod upravo upravne komisije, ki jo je imenovala vlada v letu 1977 izkusil različne spremembe [47].
According to the Portuguese authorities, the general nature is underlined by the fact that an arrangement has been made with one of the interested parties on the basis of the same law.
Po mnenju portugalskih organov oblasti je splošna narava poudarjena z dejstvom, da je bil z eno od zainteresiranih strank sklenjen dogovor na osnovi istega zakona.
As regards the payment for the hiving-off of the television network, the Portuguese authorities commented in 1993 that the funding was directly linked to the process of splitting off and selling the network for carrying and transmitting television signals.
Portugalski organi oblasti so glede plačila za odcepitev televizijskega omrežja v letu 1993 pojasnili, da je bila denarna podpora neposredno povezana s postopkom odcepitve in prodaje omrežja za prenašanje in oddajanje televizijskih signalov.
As regards the bond issue accompanied by a state guarantee the Portuguese authorities argued that this shareholder loan did not involve any guarantee by the Portuguese State, as demonstrated by the technical documents relating to the matter.
Portugalski organi oblasti so glede izdaje obveznic z državno garancijo dokazovali, da to posojilo delničarja ni vključevalo nobene garancije portugalske države, kot izkazujejo tehnični dokumenti v zvezi s to zadevo.
As regards the 1996 protocol on cinema promotion, the Portuguese authorities commented that it clarifies and lays down the terms of RTP's public service obligation to support and promote cinema production.
Portugalski organi oblasti so glede protokola o promociji kinematografov 1996 pojasnili, da razjasnjuje in določa pogoje RTP obveznosti iz opravljanja javne službe, da podpira in promovira kinematografsko produkcijo.
Under the protocol, RTP was required to co-finance ‘projects receiving financial support’ that had been pre-selected by the responsible government body.
RTP je bil v skladu s protokolom zavezan sofinancirati „projekte, ki prejemajo finančno podporo“, ki jih je pristojni vladni organ predhodno izbral.
According to the Portuguese authorities, the terms of the protocol concluded with RTP were not comparable to those concluded with SIC and TVI, as RTP was obliged to co-finance cinematographic works whose television viewing interest might be low or even non-existent.
Po mnenju portugalskih organov oblasti se pogoji protokola, sklenjeni z RTP ne morejo primerjati s pogoji s SIC in TVI, ker je bil RTP zavezan sofinancirati kinematografska dela, katerih televizijska gledanost bi lahko bila nizka ali je sploh ne bi bilo.
In any case, the value of the subsidy granted by RTP was, as a general rule, far greater than the average value of the rights for showing works suitable for television broadcasting.
V vsakem primeru je bila vrednost subvencije, odobrene RTP, kot splošno pravilo, veliko večja kot je povprečna vrednost pravic prikazovanja del, primernih za televizijsko oddajanje.
As regards the restructuring plan for the period 1996 to 2000, the Portuguese authorities stated that the plan never got beyond the preparatory study and therefore did not form the basis for any financial support from the State to RTP.
Portugalski organi oblasti so glede načrta prestrukturiranja za obdobje 1996-2000 navedli, da načrt ni šel dlje od pripravljalne študije in zato ne predstavlja osnove za katero koli finančno podporo države RTP.
As regards the loan, the Portuguese authorities commented that the technical conditions attached to it provided that the financial operation should carry interest calculated according to market criteria.
Portugalski organi oblasti so glede posojila pojasnili, da so priloženi tehnični pogoji določili, da se mora finančni posel obrestovati v skladu s tržnimi merili.
Furthermore, the Portuguese authorities argued that the capital injections in the period 1994 to 1998 constituted an instrument for financing the costs of providing a public television service, together with payment of the compensatory allowances.
Poleg tega so portugalski organi oblasti dokazovali, da so dokapitalizacije v obdobju 1994-1998 ustvarile sredstva financiranja stroškov zagotavljanja javne službe televizije, skupaj s plačilom kompenzacijskega prejemka.
According to the Portuguese authorities, the financing model chosen to compensate RTP for its public service costs proved inadequate and led to trading deficits.
Po mnenju portugalskih organov oblasti se je izbran model financiranja za kompenzacijo RTP stroškov javne službe izkazal za neustreznega in je vodil do knjigovodskih primanjkljajev.
Firstly, the compensatory allowances were always calculated at below the real needs of public service television financing.
Kompenzacijski prejemki so se prvič vedno obračunavali pod realnimi potrebami financiranja javne službe televizije.
Secondly, the Portuguese State systematic paid the allowances late.
Portugalska država je drugič prejemka sistematično plačevala z zamudo.
RTP then had to resort to bank financing in order to meet its operating expenditure but could not include the interest and amortisation charges in the calculation of the public service cost.
RTP se je nato moral zateči k bančnemu financiranju, da je lahko plačeval svoje stroške poslovanja, vendar v obračun stroškov javne službe ni mogel vključiti obresti in amortizacijskih stroškov.
Thirdly, RTP had to pay value added tax (VAT) to the State on the allowances, thereby reducing the net amount of the compensatory allowances.
RTP je tretjič moral državi plačati davek na dodano vrednost (DDV) na dohodek, da je lahko na ta način znižal neto zneske kompenzacijskih prejemkov.
The Portuguese authorities claim that (i) the tax exemptions, (ii) the facilities for the payment of the tax on the use of the broadcasting network, (iii) the rescheduling of the debt to the social security scheme (iv) payment for the hiving-off of the television network, (v) the protocol on cinema promotion and (vi) the loan taken out by RTP in 1998 do not fall within the concept of state aid.
Portugalski organi oblasti zatrjujejo, da (i) davčna oprostitev, (ii) olajšave pri plačilu pristojbine za uporabo radiofuzijskega omrežja, (iii) prerazporeditev dolga na shemo socialne varnosti (iv) plačilo za odcepitev televizijskega omrežja, (v) protokol o promociji kinematografov in (vi) posojilo, ki ga je dobila RTP v letu 1998 ne spadajo v pojem državne pomoči.
As regards the compatibility of the other measures, the Portuguese authorities argued that they should be regarded as compensation for public service costs and therefore not as state aid [48] or, alternatively, their compatibility with Community legislation should be assessed in the light of Article 86(2) of the EC Treaty.
Portugalski organi oblasti so glede skladnosti drugih ukrepov dokazovali, da se morajo upoštevati, kot kompenzacija stroškov javne službe in iz tega razloga ne kot državna pomoč [48] oziroma alternativno, da bi se njihova skladnost z zakonodajo Skupnosti morala presojati ob upoštevanju člena 86(2) Pogodbe ES.
As regards calculation of the overcompensation, the Portuguese authorities argued that:
Portugalski organi oblasti so glede izračuna prekomerne kompenzacije dokazovali, da:
The State's obligation as shareholder to participate in the financing of investments deemed to be necessary is laid down in the 1993 and 1996 Public Service Contracts [50],the compensation payments were subject to VAT, with the result that the net value received by RTP was lower,
so tudi dokapitalizacije bile načrtovane za financiranje vlaganj in ne samo za nudenje finančne kompenzacije povračilnih stroškov javne službe; obveznost države, kot delničarja, glede udeležbe v financiranju vlaganj se je domnevala za potrebno in je določena v pogodbah za izvajanje javne službe v letih 1993 in 1996 [50],kompenzacijska plačila so bila predmet DDV, s tem, da je bila neto prejeta vrednost RTP nižja,
under the 1996 Public Service Contract, the public service costs were reimbursable only up to the allotted budget.
stroški javne službe so bili v skladu s pogodbo za izvajanje javne službe v letu 1996 povrnjeni samo do odmerjenega proračuna.
In view of the foregoing, the Portuguese authorities concluded that the financial compensation for the public service obligation of RTP should not be regarded as excessive or inappropriate.
Z oziroma na zgoraj omenjeno so portugalski organi oblasti zaključili, da se finančna kompenzacija za obveznost iz opravljanja javne službe RTP ne sme obravnavati kot pretirana ali neprimerna.
V. ASSESSMENT OF THE MEASURES
V. PRESOJA UKREPOV
State aid nature of the measures
Narava državne pomoči ukrepov
In order to ascertain whether the measures constitute aid within the meaning of Article 87(1) of the Treaty, the Commission has to assess whether the measures for RTP:
Komisija mora presoditi ukrepe za RTP, da preveri ali ukrepi predstavljajo pomoč v smislu člena 87(1) Pogodbe:
are granted by the State or through state resources,
ali so odobreni s strani države ali iz državnih denarnih sredstev,
are capable of distorting competition,
ali lahko izkrivijo konkurenco,
favour certain undertakings or the production of certain goods,
dajejo prednost določenim podjetjem ali proizvodnji določenega blaga,
affect trade between Member States.
vplivajo na trgovino med državami članicami.
Presence of public resources
Prisotnost javnih sredstev
Public resources are present in the exemption from registration charges, as a loss of tax revenue is equivalent to the consumption of state resources in the form of fiscal expenditure [51].
Javna sredstva so prisotna pri oprostitvi registracijskih taks, kot izguba davčnih prihodkov, kar je enakovredno porabi državnih sredstev v obliki davčnih izdatkov [51].
The Commission notes the following regarding the presence of public resources in the acceptance by the broadcasting network operator of RTP's late payments for using the broadcasting network.
Komisija navaja naslednje glede prisotnosti javnih sredstev pri sprejemu RTP zakasnelih plačil za uporabo radiofuzijskega omrežja s strani operaterja radiofuzijskega omrežja.
By accepting non-payment of the network fee and interest, thereby giving rise to accumulated debt during the whole period under investigation, the network operator decided to forgo revenue and may have had to borrow money from the market in order to finance its operations.
S tem, ko je omrežni operater sprejel neplačila omrežnih pristojbin in obresti, zaradi česar se je dvignil nakopičen dolg celotnega obdobja preiskave, se je odločil odreči dohodkom in si je mogoče na trgu moral sposoditi denar, da je lahko financiral svoja poslovanja.
Since Portugal Telecom was gradually privatised during the period under investigation, the Commission has to distinguish between the period during which the State had a majority holding in the company and the period during which it had a minority holding.
Ker se je portugalski Telekom v obdobju preiskave postopno privatiziral mora Komisija razlikovati med obdobjem, ko je država imela večinski delež v družbi in obdobjem, v katerem je država imela manjšinski delež.
For the period after mid-1997, the Commission considers that any loss of income by Portugal Telecom cannot be regarded as public resources since state involvement in Portugal Telecom was limited to 25 % and was progressively reduced in subsequent years, with other major shareholders acquiring shares in the company [52].
Komisija za obdobje od sredine leta 1997 upošteva, da se katera koli izguba dohodka portugalskega Telekoma ne more obravnavati kot javno sredstvo, ker je bila udeležba države v portugalskem Telekomu omejena na 25 % in se je v naslednjih letih postopno zniževala tako, da so drugi delničarji v družbi pridobivali deleže [52].
Furthermore, as can be seen in paragraph 27, Portugal Telecom could not receive state compensation for possible losses resulting from the acceptance of late payments by RTP.
Poleg tega, kot je mogoče videti v uvodni izjavi 27, portugalski Telekom ni mogel prejemati državne kompenzacije za morebitne izgube, zaradi sprejema zakasnelih plačila RTP.
Accordingly, the Commission concludes that after mid-1997 no state resources were involved.
Zato Komisija zaključuje, da nobena javna sredstva niso bila vpletena od sredine leta 1997 naprej.
For the period before mid-1997, the State controlled Portugal Telecom as it had a majority holding in the company.
V obdobju pred sredino leta 1997 je država kontrolirala portugalski Telekom, ker je imela večinski delež v družbi.
Firstly, the Commission should assess whether the behaviour of the network operator before mid-1997 led to a loss of state resources.
Komisija bi prvič morala presoditi, če je ravnanje omrežnega operaterja pred sredino leta 1997 vodilo do izgube javnih sredstev.
In fact, by granting payment facilities, the network operator acted as a public creditor towards RTP.
Z odobritvijo plačilnih ugodnosti je omrežni operater dejansko ravnal kot javni upnik proti RTP.
Its behaviour should therefore be compared with that of a public or private creditor that seeks to recover sums due to it and, to that end, concludes agreements with the debtor under which the accumulated debts are to be rescheduled or paid by instalments in order to facilitate their repayment [54].
Iz tega razloga bi se njegovo ravnanje moralo primerjati z ravnanjem javnega ali zasebnega upnika, ki teži k pridobitvi zapadlih vsot in v zvezi s tem sklepa pogodbe z dolžnikom, v skladu s katerimi se nakopičeni dolgovi prerazporedijo ali plačajo v obrokih, da se pospeši njihovo poplačilo [54].
The interest normally applicable to that type of debt is intended to make good the loss suffered by the creditor because of the debtor's delay in performing its obligation to pay off its debt, namely default interest.
Obresti, ki se ponavadi uporabljajo za takšno vrsto dolga imajo namen poravnave izgube, ki jo je utrpel upnik zaradi dolžnikove zamude pri izvrševanju svoje obveznosti odplačila dolga, namreč zamudne obresti.