natgillin/translations-raw huggingface dataset:
It follows that when the measure was first granted, the pensions measure was not in existence.
Iz tega sledi, da pokojninski ukrep še ni obstajal, ko je bil ukrep prvič odobren.
The purposes of the loan facilities and the pensions measure can also be distinguished: the former provides an external source of finance for Royal Mail’s transformation plan, while the latter is to provide security for the repayment of the deficit over 17 years.
Namena posojilnih sredstev in pokojninskega ukrepa je tako mogoče razlikovati: prvi zagotavlja zunanji vir financiranja za načrt prestrukturiranja družbe Royal Mail, drugi pa zagotavlja zavarovanje za pokritje primanjkljaja v 17 letih.
As noted above, the security taken over RM’s assets in respect of the loan facilities was in conformity with market practice.
Kakor je bilo navedeno zgoraj, je bilo zavarovanje sredstev v zvezi s posojilnimi sredstvi v skladu s tržno prakso.
The three criteria established by the court (chronology, purpose, and the situation at the time the measure was taken) all plead in favour of the aid character of the loan facilities being assessed separately.
Vsa tri merila, ki jih je opredelilo sodišče (kronologija, namen in okoliščine ob času sprejetja ukrepa), govorijo v prid naravi pomoči posojilnih sredstev, ki so bila ocenjena posebej.
The purpose of the measure can be distinguished from that of the pensions measure in the same way as for the loan facilities.
Namen ukrepa je mogoče razlikovati od namena pokojninskega ukrepa enako kot za posojilna sredstva.
Lastly, the situation of RM at the time the loan was granted does not invalidate the finding of no aid, since the situation is already taken into account in the assessment of the adequacy of the interest rate.
Nazadnje, razmere v družbi RM ob odobritvi posojila ne morejo razveljaviti ugotovitve, da pomoči ni bilo, saj so upoštevane že v oceni primernosti obrestne mere.
The Commission therefore concludes that the only measure for which an aid element cannot be excluded, and which therefore needs to be assessed for compatibility, is the pensions measure.
Komisija tako ugotavlja, da je pokojninski ukrep edini, pri katerem elementa pomoči ni mogoče izključiti, in edini, katerega združljivost je treba proučiti.
That assessment follows in the next section.
Ta ocena sledi v naslednjem razdelku.
Basis for assessment
Podlaga za oceno
The pensions measure could only be declared compatible by the Commission pursuant to Article 87(3)(c) of the Treaty, which states that aid to facilitate the development of certain economic activities or of certain economic areas may be declared compatible with the common market where such aid does not adversely affect trading conditions to an extent contrary to the common interest [26].
Pokojninski ukrep bi Komisija lahko razglasila za združljivega samo v skladu s členom 87(3)(c) Pogodbe, v katerem je navedeno, da se pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij lahko razglasi za združljivo s skupnim trgom, kadar ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi [26].
There is in addition case law concerning the application of Article 87(3)(c) of the Treaty to the specific situation of pensions measures, and the analysis below assesses the measure in the light of that case law.
Poleg tega je na voljo sodna praksa v zvezi z uporabo člena 87(3)(c) Pogodbe v zvezi s posebnimi okoliščinami pokojninskih ukrepov, v analizi v nadaljevanju pa je proučen ukrep ob upoštevanju te sodne prakse.
It follows that the current decision does not represent an application of the guidelines on State aid for rescuing and restructuring firms in difficulty for the purposes of section 3.3 of the Community guidelines on State aid for rescuing and restructuring firms in difficulty [27].
Iz nje sledi, da sedanja odločba ne pomeni uporabe smernic o državni pomoči za reševanje in prestrukturiranje podjetij v težavah za namene razdelka 3.3 Smernic Komisije o državni pomoči za reševanje in prestrukturiranje podjetij v težavah [27].
The history of Royal Mail’s pension arrangements
Zgodovina pokojninskih sistemov družbe Royal Mail
In order to assess the compatibility of the pensions measure, it is necessary to first describe the history of Royal Mail and its pension arrangements.
Da bi ocenili združljivosti pokojninskega ukrepa, je treba najprej opisati zgodovino družbe Royal Mail in njenih pokojninskih sistemov.
Employees ceased formally to be civil servants, but retained their acquired pension rights and continued to acquire further rights on essentially the same terms as civil servants.
Zaposleni uradno niso bili več javni uslužbenci, vendar so ohranili pridobljene pokojninske pravice in so še naprej dobivali nove pravice pod praktično enakimi pogoji kot javni uslužbenci.
The pension scheme was separated off from the civil service scheme and became a funded scheme holding assets against future liabilities (in common with other corporate pension schemes in the UK).
Pokojninska shema se je ločila od sheme za javne uslužbence in je postala financirana shema, ki razpolaga s sredstvi za prihodnje obveznosti (enako kot druge pokojninske sheme družb v Združenem kraljestvu).
Significant revisions to the pension arrangements took place in 1987 and 2008 (in the latter case, these measures were already in preparation when the pensions measure was adopted).
V letih 1987 in 2008 so se pokojninski sistemi znatneje spremenili (v zadnjem primeru so se ti ukrepi že pripravljali, ko je bil pokojninski ukrep sprejet).
The 1987 revised terms were still ‘defined benefit’ terms, that is, pension based on final salary and proportionate to number of years’ service.
Spremenjeni pogoji iz leta 1987 so bili še vedno pogoji „določenih pravic“, kar pomeni, da je pokojnina še vedno temeljila na končnem osebnem dohodku in je bila sorazmerna številu let delovne dobe.
Under the 2008 revision, new members join on a ‘defined contribution’ basis where the level of the final pension will depend on the performance of the fund’s assets.
V skladu s spremembo iz leta 2008 se novi člani vključijo pod pogoji „določenega prispevka“, kjer je stopnja končne pokojnine odvisna od uspešnosti sredstev sklada.
In both cases, new employees were obliged to join under the revised terms while existing employees continued to acquire rights on the same or similar terms as before.
V obeh primerih so se morali novi člani vključiti pod spremenjenimi pogoji, medtem ko so obstoječi zaposleni še naprej imeli pravice pod enakimi ali podobnimi pogoji kot prej.
Previous Commission’s decisions concerning pensions liabilities and their applicability to the situation of Royal Mail
Predhodne odločbe Komisije v zvezi s pokojninskimi obveznostmi in njihova uporaba v primeru družbe Royal Mail
In its decision of 16 December 2003 on the State aid granted by France to EDF and the electricity and gas industries [28], the Commission declared compatible with the common market State aid that relieved the undertakings in a particular sector of specific pension liabilities which exceeded those resulting from the general retirement arrangements and which had been defined during the monopoly period.
Komisija je v odločbi z dne 16. decembra 2003 o državnih pomočeh, ki jih je Francija odobrila družbi EDF in sektorju industrije električne energije in plinarn [28] za združljivo s skupnim trgom razglasila državno pomoč, ki je podjetja v določenem sektorju oprostila določenih pokojninskih obveznosti, ki so presegale obveznosti, ki izhajajo iz splošnih pokojninskih sistemov in so bile določene v obdobju monopola.
It also took the view that the partial mitigation of the costs arising from the mechanism for financing the specific pension rights acquired before the date of the reform constituted State aid within the meaning of Article 87(1) of the Treaty that could be declared compatible with the common market.
Zavzela je tudi stališče, da je delno znižanje stroškov, ki izhajajo iz mehanizma za financiranje določenih pokojninskih pravic, pridobljenih pred reformo, pomenilo državno pomoč v smislu člena 87(1) Pogodbe, ki bi jo bilo mogoče razglasiti za združljivo s skupnim trgom.
In its analysis of the accounts, the Commission concluded that the situation of EDF was not very intrinsically different from that of ‘stranded costs’ in the energy sector.
Komisija je v analizi računovodskih izkazov ugotovila, da se položaj družbe EDF sam po sebi ni zelo razlikoval od položaja v zvezi z „nepovratnimi stroški“ v energetskem sektorju.
In its decision of 10 October 2007 on the State aid implemented by France in connection with the reform of the arrangements for financing the retirement pensions of civil servants working for La Poste [29], the Commission took the view that the aid measures in question relieved La Poste of specific pension liabilities which exceeded those resulting from the ordinary pension arrangements and which had been defined during the monopoly period.
Komisija je v odločbi z dne 10. oktobra 2007 o državni pomoči Francije v zvezi z reformo financiranja pokojnin državnih uslužbencev, zaposlenih pri La Poste [29] zavzela stališče, da so zadevni ukrepi pomoči družbo La Poste oprostili določenih pokojninskih obveznosti, ki so presegale obveznosti, ki izhajajo iz navadnih pokojninskih sistemov in so bile določene v obdobju monopola.
These liabilities arose from, first, the higher pension contributions payable in respect of employees with civil servant status and, secondly, the requirement to ensure the equilibrium of its retirement scheme for these employees.
Te obveznosti so izhajale iz, prvič, višjih pokojninskih prispevkov, ki jih je bilo treba plačati v zvezi z zaposlenimi, ki imajo status javnega uslužbenca, in, drugič, iz zahteve, da se za te zaposlene zagotovi ravnovesje pokojninske sheme družbe La Poste.
The Commission found the measures to constitute State aid which was nonetheless compatible with the common market under Article 87(3)(c) of the Treaty.
Komisija je ugotovila, da ukrepi pomenijo državno pomoč, ki je bila kljub temu združljiva s skupnim trgom v skladu s členom 87(3)(c) Pogodbe.
In doing so, it noted that the measures were limited to what was strictly necessary to establish a level playing field for social security contributions and tax payments and ultimately would therefore favour the development of competition and further liberalisation of the postal sector.
Pri tem je opozorila, da so bili ukrepi omejeni samo na tisto, kar je bilo nujno potrebno za vzpostavitev enakovrednega položaja pri prispevkih za socialno varnost in davkih ter bi nazadnje spodbujalo razvoj konkurence in nadaljnjo liberalizacijo poštnega sektorja.
It further noted, by way of drawing a parallel with the EDF decision, that La Poste no longer recruited civil servants, that the future pensions payments of La Poste placed it in a comparable situation vis-à-vis its competitors as regards social security contributions and tax payments, and that the obligations resulting from the 1990 Law prior to the liberalisation of the postal sector would have affected La Poste’s competitiveness in an environment undergoing liberalisation.
Poleg tega je z iskanjem vzporednic z odločbo v zvezi z družbo EDF opazila, da družba La Poste ni več zaposlovala javnih uslužbencev, da so prihodnja pokojninska plačila družbo La Poste postavila ob bok njenim konkurentom v zvezi s prispevki za socialno varnost in davki ter da bi obveznosti iz zakona iz leta 1990 pred liberalizacijo poštnega sektorja vplivale na konkurenčnost družbe La Poste v okolju, ki se liberalizira.
In France, occupational pension (‘pillar 2’) schemes are compulsory and are financed on a pay-as-you-go basis.
V Franciji so poklicne pokojninske sheme („2. steber“) obvezne in se financirajo po načelu sprotnega plačevanja.
In general, payment by the employer of the contributions discharges it of further responsibility for financing the resulting pensions entitlements.
Na splošno plačani prispevki delodajalca odvezujejo nadaljnje odgovornosti za financiranje nastalih pokojninskih pravic.
By requiring La Poste under a Law of 1990 to ensure the equilibrium of its retirement scheme for civil servants, the undertaking was subject to an obligation that other enterprises did not have to bear.
Ko je morala družba La Poste v skladu z zakonom iz leta 1990 zagotavljati ravnovesje svoje pokojninske sheme za javne uslužbence, je družba imela obveznost, ki je drugim podjetjem ni bilo treba izpolnjevati.
In the United Kingdom, pensions arrangements differ from those in France.
V Združenem kraljestvu se pokojninski sistemi razlikujejo od pokojninskih sistemov v Franciji.
Most occupational pension schemes are ‘contracted out’ of the State pension arrangements known as the State Earnings Related Pension Scheme.
Večina poklicnih pokojninskih shem se „oddaja“ iz državnega pokojninskega sistema, znanega kot State Earnings Related Pension Scheme (pokojninska shema, povezana z državnimi dohodki).
Most large employers run their own pension schemes.
Večina velikih delodajalcev ima vzpostavljene lastne pokojninske sheme.
Under UK pensions law, these schemes must provide a pension entitlement which meets certain standards, and employers have certain obligations to ensure that schemes are adequately funded.
V skladu z zakonodajo Združenega kraljestva morajo te sheme zagotavljati pokojnine, ki izpolnjujejo določene standarde, delodajalci pa imajo določene obveznosti za zagotovitev, da se sheme primerno financirajo.
Under current accounting standards (IFRS), employers must record deficits on such pension schemes on their balance sheets.
V skladu z nekaterimi računovodskimi standardi (IFRS) morajo delodajalci primanjkljaje v takih pokojninskih shemah vključiti v svoja bilančna stanja.
The rules requiring Royal Mail to account for its deficit are not therefore different from those applying to other companies.
Pravila, ki zahtevajo, da družba Royal Mail odgovarja za svoj primanjkljaj, tako niso drugačna od pravil, ki veljajo za druga podjetja.
However, the level of that deficit arises from terms and conditions which were set as a result of Government ownership.
Vendar pa je stopnja tega primanjkljaja posledica pogojev, ki so bili določeni kot posledica lastništva vlade.
The factual and legislative context of Royal Mail is therefore different from that of the EDF and La Poste decisions.
Dejanske in pravne okoliščine pri družbi Royal Mail so tako drugačne kot pri odločbah v zvezi z družbama EDF in La Poste.
Nonetheless, there are certain aspects of those cases which the Commission believes are applicable to Royal Mail.
Kljub temu pa Komisija meni, da se nekateri vidiki teh zadev lahko uporabljajo v zvezi z družbo Royal Mail.
In particular, the cases indicate that higher pension contributions arising from specific status (and in particular civil servant status) and defined during a period of monopoly may be considered abnormal costs whose defrayal by the State may be compatible with the common market under Article 87(3)(c) of the Treaty.
Ti primeri še zlasti kažejo, da se lahko višji pokojninski prispevki, ki izhajajo iz posebnega statusa (in zlasti statusa javnega uslužbenca) in ki so bili določeni v obdobju monopola, štejejo za stroške, ki po nepotrebnem bremenijo družbo, kritje teh stroškov s strani države pa je lahko združljivo s skupnim trgom v skladu s členom 87(3)(c) Pogodbe.
Assessment of the pensions measure
Ocena pokojninskega ukrepa
In the case of Royal Mail, pension rights acquired by employees who joined the pension scheme before 1987 were clearly aligned with those of the civil service.
V primeru družbe Royal Mail so bile pokojninske pravice, ki so jih pridobili zaposleni, ki so stopili v pokojninsko shemo pred letom 1987, očitno usklajene s pokojninskimi pravicami javnih uslužbencev.
As of 31 March 2007, the pension scheme had 153125 members already retired and drawing their pension who had joined the scheme on those terms.
V pokojninsko shemo je bilo 31. marca 2007 vključenih 153125 uslužbencev, ki so že bili upokojeni in so prejemali pokojnino ter so se vključili v shemo pod temi pogoji.
These are therefore former employees who have already retired and whose services are no longer of benefit to the company.
To so torej že upokojeni nekdanji zaposleni, katerih storitve podjetju ne koristijo več.
According to information provided by the UK authorities, the terms applicable to members joining the scheme after 1987 can neither be clearly described as civil service terms nor as private sector terms of the type likely to be practised by RM’s competitors in the newly liberalised postal market.
V skladu z informacijami, ki so jih predložili organi Združenega kraljestva, pogojev, ki se uporabljajo za zavarovance, ki so se shemi pridružili po letu 1987, ni mogoče jasno opredeliti kot pogoje za javne službe niti kot pogoje za zasebni sektor, ki bi ustrezali pogojem konkurentov družbe RM na novo liberaliziranem poštnem trgu.
It follows that Royal Mail’s pension scheme still carries substantial liabilities which arose solely as a result of employing staff on civil service terms, and over a period of time when Royal Mail enjoyed a monopoly over ordinary letter mail.
Iz tega sledi, da ima pokojninska shema družbe Royal Mail še vedno znatne obveznosti, ki so izključno posledica zaposlovanja osebja pod pogoji za javne uslužbence in zaposlovanja v obdobju, ko je družba Royal Mail uživala monopol na področju navadne pisemske pošte.
These conditions correspond to those which existed in the La Poste case.
Te okoliščine so enake okoliščinam v zadevi La Poste.
The Commission has established, on the basis of information provided by the UK, additional such liabilities to an amount of GBP […] (the product of 153125 and GBP […]) which therefore exceed, by some considerable margin, the quantification of GBP […] for the possible aid content of the measure.
Komisija je na podlagi informacij, ki jih je predložilo Združeno kraljestvo, ugotovila, da te dodatne obveznosti znašajo […] GBP (zmnožek 153125 in […] GBP), ki tako znatno presegajo znesek morebitne pomoči v višini […] GBP pri ukrepu.
The Commission has not found it necessary, in carrying out this analysis, to establish whether these liabilities of the pension scheme constitute the full amount of the scheme’s liabilities that can be considered abnormal, once it has established that they in any case exceed the possible aid content of the measure.
Komisiji se pri izvajanju te analize ni zdelo potrebno ugotavljati, ali te obveznosti iz pokojninske sheme pomenijo celotni znesek obveznosti sheme, ki jih je mogoče šteti za stroške, ki po nepotrebnem bremenijo družbo, ko je ugotovila, da vsekakor presegajo morebitni znesek pomoči pri ukrepu.
The Commission has also established that, in common with the features of the measures in La Poste described at recital 107, the terms giving rise to the additional costs are no longer available to new employees and indeed have not been since 1987, and that the obligations resulting from those terms prior to the liberalisation of the postal sector would have affected the development of effective competition in an environment undergoing liberalisation.
Komisija je poleg tega ugotovila, da enako, kot je bilo značilno za ukrepe družbe La Poste, opisane v uvodni izjavi 107, pogoji, ki povzročajo dodatne stroške, niso več na voljo novim zaposlenim in dejansko niso bili od leta 1987 ter da bi obveznosti, ki izhajajo iz teh pogojev pred fazo liberalizacije poštnega sektorja, vplivale na razvoj učinkovite konkurence v okolju v procesu liberalizacije.
In Royal Mail’s case, the measure does not affect social security contributions and tax payments for current employees and therefore does not put RM in a better position vis-à-vis its competitors in this regard.
V primeru družbe Royal Mail ukrep ne vpliva na prispevke za socialno varnost in plačila davka za sedanje zaposlene, zato v tem smislu družbe RM ne postavlja v ugodnejši položaj v primerjavi s konkurenti.
The Commission also noted that the form of the measure left the pension liabilities of Royal Mail intact and only allowed the company to address the deficit over a longer period, rather than lifting those liabilities entirely.
Komisija je ugotovila tudi, da je ta oblika ukrepa pustila pokojninske obveznosti družbe Royal Mail nedotaknjene in je družbi samo omogočila, da primanjkljaj odpravi skozi daljše časovno obdobje, namesto da bi te obveznosti odpisala v celoti.
The latter was the form of the measure in La Poste, meaning that the beneficiary was permanently relieved of liabilities which it would otherwise have had to bear and was as a consequence not required to account for them on its balance sheet.
Zadnja oblika ukrepa je bila uporabljena pri družbi La Poste, kar pomeni, da je bil upravičenec trajno oproščen obveznosti, ki bi jih drugače moral plačevati, in mu jih posledično ni bilo treba upoštevati v bilančnem stanju.
In the case of Royal Mail, the measure makes no difference to the amount of the pensions deficit for which the company is required to account on its balance sheet under international accounting rules.
V primeru družbe Royal Mail ukrep ne spreminja višine pokojninskega primanjkljaja, ki ga mora družba upoštevati v bilančnem stanju v skladu z mednarodnimi računovodskimi pravili.
The company remains required, under UK pensions law, to take steps to eliminate this deficit.
Družba mora v skladu s pokojninsko zakonodajo Združenega kraljestva še vedno ukrepati, da odpravi ta primanjkljaj.
The effect of the measure is only to lengthen the period over which it can do so.
Ta ukrep je samo podaljšal obdobje, v katerem to lahko izvede.
While this feature is already reflected in the analysis above that any aid element is assessed at GBP […] and not GBP 850 million, the Commission believes that, in general, a measure requiring a beneficiary to address its accrued liabilities in full is likely to be less distortive than a measure which relieves them.
Glede na to, da že zgornja analiza odraža to lastnost, da je morebitni element pomoči ocenjen na znesek […] GBP, in ne 850 milijonov GBP, Komisija meni, da je ukrep, ki od upravičenca zahteva, naj svoje obveznosti pokrije v celoti, na splošno verjetno manj izkrivljajoč kot ukrep, ki upravičenca obveznosti oprosti.
In terms of the effect of the measure on competition, it can be noted that the deficit payments which Royal Mail is required to make to the pension scheme, once established following negotiations between the company and the pensions trustees, do not vary according to levels of output or input.
V zvezi z učinkom ukrepa na konkurenco je mogoče opozoriti, da se odplačila primanjkljaja, ki jih bo morala družba Royal Mail plačevati pokojninski shemi, ko bodo določena po pogajanjih med družbo in skrbniki pokojninskega sklada, ne spreminjajo glede na ravni prihodkov in odhodkov.
Their reduction in the initial years by means of the measure does not therefore affect marginal costs and is not such as to affect Royal Mail’s commercial decisions, and in particular its future investment decisions [30].
Njihovo zmanjšanje v prvih letih na podlagi ukrepa tako ne vpliva na mejne stroške in ni takšno, da bi vplivalo na poslovne odločitve družbe Royal Mail in zlasti na njene prihodnje odločitve v zvezi z naložbami [30].
The Commission therefore finds that the effect on competition is not such as to adversely affect trading conditions to an extent contrary to the common interest in the sense of Article 87(3)(c) of the Treaty.
Komisija tako meni, da učinek na konkurenco ni tak, da bi negativno vplival na pogoje trgovanja do stopnje, ki bi bila v nasprotju s skupnimi interesi v smislu člena 87(3)(c) Pogodbe.
On this basis, the Commission has determined that, to the extent that pensions measure contains an aid element, such element would be compatible with the common market.
Komisija je na podlagi tega ugotovila, da je do stopnje, do katere pokojninski ukrep vsebuje element pomoči, tak element združljiv s skupnim trgom.