natgillin/translations-raw huggingface dataset:
Hence, they cannot remedy the missing parts of the KPMG memo.
Torej ne morejo zapolniti manjkajočih delov v sporočilu podjetja KPMG.
In view of these elements, the Commission concludes that the four documents presented by Denmark as restructuring plan do not meet the conditions set out in the 1994 guidelines for a restructuring plan.
Glede na te elemente Komisija ugotavlja, da štirje dokumenti, ki ji jih je Danska predložila kot načrt prestrukturiranja, ne izpolnjujejo pogojev, določenih v smernicah iz leta 1994 za načrt prestrukturiranja.
Conclusion on the 1999 measure
Sklep o ukrepu iz leta 1999
The existence of a restructuring plan meeting the requirements of the guidelines is a condition sine qua non for the approval of a restructuring aid.
Obstoj načrta prestrukturiranja, ki izpolnjuje zahteve iz smernic, je nujen pogoj za odobritev pomoči za prestrukturiranje.
Hence, and without examining the other criteria, the Commission concludes that the 1999 measure cannot be authorised based on the 1994 restructuring guidelines.
Zato Komisija, ne da bi preverila ostala merila, sklepa, da ukrep iz leta 1999 ne more biti odobren na podlagi smernic o prestrukturiranju iz leta 1994.
COMPATIBILITY OF THE 2001 MEASURE BY VIRTUE OF ARTICLE 87(3)(C) EC
ZDRUŽLJIVOST UKREPA IZ LETA 2001 NA PODLAGI ČLENA 87(3)(C) POGODBE ES
The Commission adopted its original guidelines on State aid for rescuing and restructuring firms in difficulty in 1994 [57].
Komisija je prvotne smernice o državni pomoči za reševanje in prestrukturiranje podjetij v težavah sprejela leta 1994 [57].
A new version of the guidelines was adopted in 1999 [58] followed by the latest version of the guidelines dating from 2004 [59].
Nova različica smernic je bila sprejeta leta 1999 [58], leta 2004 [59] pa je sledila njihova najnovejša različica.
As regards the ratione temporis application of these guidelines, points 103 and 104 of the 2004 guidelines state, as regards notified aid:
Kar zadeva časovno uporabo teh smernic, točki 103 in 104 smernic iz leta 2004 navajata, v zvezi s priglašeno pomočjo:
‘Notifications registered by the Commission prior to 10 October 2004 will be examined in the light of the criteria in force at the time of notification.’
„Priglasitve, ki jih bo Komisija evidentirala pred 10. oktobrom 2004, bodo pregledane v luči kriterijev, ki so se uporabljali v času priglasitve.“
The 2001 measure granted to Combus constitutes notified aid.
Ukrep iz leta 2001, odobren podjetju Combus, pomeni priglašeno pomoč.
It was notified prior to the coming into force of the 2004 guidelines and after the entry into force of the 1999 guidelines.
Priglašen je bil, preden so smernice iz leta 2004 začele veljati in zatem, ko so začele veljati smernice iz leta 1999.
Consequently, the 1999 restructuring guidelines apply to the 2001 measure.
Posledično se smernice o prestrukturiranju iz leta 1999 uporabljajo za ukrep iz leta 2001.
Section 3.2 of the 1999 restructuring guidelines sets out the following conditions for authorising restructuring aid:
Razdelek 3.2 smernic o prestrukturiranju iz leta 1999 določa naslednje pogoje za odobritev pomoči za prestrukturiranje:
The company must qualify as a company in difficulty within the meaning of the Guidelines.
Podjetje se mora obravnavati kot podjetje v težavah v smislu smernic.
Therefore, the granting of the aid is conditional on implementation of the restructuring plan which must be endorsed by the Commission.
Dodelitev pomoči je zato pogojena z izvajanjem načrta prestrukturiranja, ki ga je potrdila Komisija.
The company must fully implement the restructuring plan.
Podjetje mora natančno izvajati načrt prestrukturiranja.
The aid must be limited to the minimum and a significant contribution is expected from the beneficiary.
Pomoč mora biti omejena na minimum, od upravičenca pa se pričakuje znaten prispevek.
Combus as a firm in difficulty
Combus kot podjetje v težavah
The Commission has established in its decision to initiate the procedure that Combus was a firm in difficulty in the sense of the 1999 restructuring guidelines.
Komisija je v svoji odločitvi o sprožitvi postopka ugotovila, da je bilo podjetje Combus podjetje v težavah v smislu smernic o prestrukturiranju iz leta 1999.
Neither the Danish government nor Danske Busvognmaend has contested this finding.
Te ugotovitve nista izpodbijali ne danska vlada ne podjetje Danske Busvognmaend.
Accordingly, the Commission concludes that Combus was a firm in difficulty.
Skladno s tem Komisija ugotavlja, da je bilo podjetje Combus podjetje v težavah.
Restructuring plan and restoration of long-term viability
Načrt prestrukturiranja in obnovitev dolgoročne sposobnosti preživetja
The grant of restructuring aid is conditional on implementation of the restructuring plan which must be endorsed by the Commission in the case of all individual aid measures.
Dodelitev pomoči za prestrukturiranje je odvisna od izvedbe načrta prestrukturiranja, ki ga mora odobriti Komisija v primeru vseh posameznih ukrepov pomoči.
Restructuring aid must therefore be linked to a viable restructuring plan to which the Member State commits itself [60].
To pomeni, da mora biti pomoč za prestrukturiranje povezana z izvedljivim načrtom prestrukturiranja, h kateremu se zaveže država članica [60].
In particular, the restructuring plan must include:
Načrt prestrukturiranja mora vsebovati predvsem:
a market survey,
tržno raziskavo,
a description of the circumstances that led to the company’s difficulties, thereby providing a basis for assessing whether the proposed measures are appropriate.
opis okoliščin, ki so privedle do težav podjetja, in s tem nuditi temelj za oceno ustreznosti predlaganih ukrepov.
It must enable the firm to progress towards a new structure that offers it prospects for long-term viability and enables it to stand on its own feet,
Podjetju mora omogočati, da se razvija v smeri nove strukture, ki mu nudi možnosti za dolgotrajno sposobnost preživetja in omogoča, da stoji na lastnih nogah,
a description for a turnaround that will enable the company, after completing its restructuring, to cover all its costs including depreciation and financial charges.
opis preobrata, ki bo podjetju omogočil, da bo po zaključku prestrukturiranja vse svoje stroške krilo samo, vključno z amortizacijo in finančnimi stroški.
The expected return on capital must be enough to enable the restructured firm to compete in the marketplace on its own merits.
Pričakovani donos kapitala mora biti dovolj velik, da prestrukturiranemu podjetju omogoča samostojno konkuriranje na trgu.
The Danish government has transmitted the restructuring plan for Combus on 8 and 23 January 2001 to the Commission (see detailed description in part II).
Danska vlada je načrt prestrukturiranja za podjetje Combus posredovala Komisiji 8. in 23. januarja 2001 (glej podroben opis v delu II).
With respect to the 2001 restructuring plan and the economic viability of Combus, the Commission had raised in its decision to open the procedure doubts as to the economic viability of Combus.
Kar zadeva načrt prestrukturiranja iz leta 2001 in sposobnost ekonomskega preživetja podjetja Combus, je Komisija v svoji odločitvi o sprožitvi postopka podvomila v sposobnost ekonomskega preživetja podjetja Combus.
Points 31 to 34 of the 1999 restructuring guidelines set out in this respect that the restructuring plan ‘must restore the long-term viability of the firm within a reasonable timescale and on the basis of realistic assumptions as to future operating conditions’ and further that ‘[t]he improvement in viability must derive mainly from internal measures contained in the restructuring plan and may be based on external factors such as variations in prices and demand over which the company has no great influence if the market assumptions made are generally acknowledged’.
Točke 31 do 34 smernic o prestrukturiranju iz leta 1999 v tem pogledu določajo, da mora načrt prestrukturiranja „obnoviti dolgoročno sposobnost preživetja podjetja v razumnem času in na podlagi realističnih predpostavk glede prihodnjih pogojev poslovanja“ in da je treba „izboljšanje sposobnosti preživetja doseči zlasti z notranjimi ukrepi, ki jih vsebuje plan prestrukturiranja, in lahko temelji na zunanjih dejavnikih, kot so spremembe cen in povpraševanja, na katere podjetje nima večjega vpliva, če so tržne predpostavke na splošno priznane“.
Restructuring must involve ‘the abandonment of activities which would remain structurally loss-making even after restructuring’.
Prestrukturiranje mora vključevati „opustitev dejavnosti, ki bi povzročal izgubo tudi po prestrukturiranju“.
Danske Busvognmaend considers in its submission that Combus was not economically viable as a public company, but only after its sale to Arriva.
Podjetje Danske Busvognmaend v svoji predložitvi izraža mnenje, da podjetje Combus ni bilo sposobno ekonomsko preživeti kot javno podjetje, temveč le po prodaji podjetju Arriva.
In its Combus judgment, the CFI found that ‘the Commission's reasoning must be considered as expressing serious doubt as to Combus’s viability for the purposes of that article [i.e. article 87 EC treaty] and the Guidelines, a doubt which the Commission did not, however, believe it was bound to clarify since article 73 EC seemed to be a sufficient legal basis for the authorisation of the aid in question. Since that latter provision may not be so relied on (…), the payment of DKK 300 million is no longer validly authorised in the contested decision. (…) Consequently, Combus’s viability cannot in any manner be considered as established [61].’
SPS je v sodbi Combus ugotovilo, da „je treba utemeljitev Komisije razumeti kakor izraz, resnega dvoma o sposobnosti preživetja podjetja Combus v smislu navedenega člena [tj. člena 87 Pogodbe ES] in smernic, dvoma, glede katerega pa je Komisija menila, da ga ni dolžna izraziti, ker je člen 73 Pogodbe ES po njenem mnenju zadostna pravna podlaga za odobritev zadevne pomoči. Ker se na to zadnjo določbo v ta namen ni mogoče opreti […], se izplačila 300 milijonov DKK na podlagi sporne odločbe ne more več upravičeno dovoliti. […] Zato se sposobnost preživetja podjetja Combus nikakor ne more šteti za doseženo“ [61].
These doubts, which the Commission has set out in its decision to initiate the procedure (recitals 106 to 109), related to the fact that the Commission had not established the economic viability of Combus without the part of the State aid which the Commission had authorised, in its initial decision, as public service compensation.
Ti dvomi, ki jih je Komisija navedla v svoji odločitvi o sprožitvi postopka (uvodne izjave 106 do 109), so povezani z dejstvom, da Komisija ni ugotovila, da je podjetje Combus sposobno ekonomsko preživeti brez dela državne pomoči, ki ga je Komisija odobrila v svoji prvotni odločbi kot nadomestilo za obveznost javne službe.
As the CFI ruled that this aid could not be authorised as public service compensation, it concluded that the economic viability of Combus was no longer established in the initial decision of the Commission.
Ker je SPS razsodilo, da te pomoči ni mogoče odobriti kot nadomestilo za obveznost javne službe, je sklenilo, da sposobnost ekonomskega preživetja podjetja Combus v prvotni odločbi Komisije ni več dokazana.
As the Danish government points rightly out, the CFI has not carried out an economic analysis of the restructuring plan in order to annul the Commission’s initial decision.
Kot je pravilno izpostavila danska vlada, SPS ni izvedlo gospodarske analize načrta prestrukturiranja, da bi razveljavilo prvotno odločbo Komisije.
On the contrary, the reasoning is formal and logical: as the Commission in its initial decision had concluded on the issue of the economic viability on the basis of the part of the aid that it had authorised based on Article 73 EC Treaty (DKK 328 million) as a compensation for public service contracts, and as the CFI had found that this aid could not be authorised on this legal basis, it concluded that the payment of this part of the aid was no longer validly authorised and therefore that the reasoning leading to the conclusion of economic viability was logically deprived of its basis.
Nasprotno, utemeljitev je uradna in smiselna: ker je Komisija v svoji prvotni odločitvi sprejela odločitev v zvezi z vprašanjem sposobnosti ekonomskega preživetja na podlagi dela pomoči, ki ga je odobrila na podlagi člena 73 Pogodbe ES (328 milijonov DKK) kot nadomestilo za naročila javnih storitev, in ker je SPS ugotovilo, da te pomoči ni mogoče odobriti na tej pravni podlagi, je sklenila, da izplačilo tega dela pomoči ni več veljavno in zato utemeljitev, s katero je bila ugotovljena sposobnost preživetja, nima več smiselne podlage.
Indeed, in its initial decision, the Commission had considered that DKK 328 million out of the DKK 490 million constituted compensation for public service obligations, and only DKK 162 million restructuring aid [62].
Dejansko je Komisija v svoji prvotni odločbi menila, da je 328 milijonov DKK od 490 milijonov DKK pomenilo nadomestilo za obveznost javne službe, samo 162 milijonov DKK pa pomoč za prestrukturiranje [62].
Based on this assessment, the Commission concluded:
Na podlagi te ocene je Komisija sklenila:
‘Taking into account the restructuring measures and the state aid already discussed under Regulation 1191/69, it could be considered that Combus returns to viability. Nevertheless this viability is not, strictly speaking, compliant with the guidelines because it depends on other state aid.’
„Če upoštevamo ukrepe prestrukturiranja in državno pomoč, o kateri se je že razpravljalo po Uredbi 1191/69, se lahko šteje, da si bo podjetje Combus povrnilo sposobnost preživetja. Toda strogo gledano ta sposobnost preživetja ni v skladu s smernicami, ker je odvisna od državne pomoči.“
In the present decision, the Commission assesses the 1999 and the 2001 measures as two separate measures.
V tej odločbi Komisija ocenjuje ukrepa iz leta 1999 in 2001 kot dva ločena ukrepa.
The 1999 measure, a capital increase of DKK 200 million and a subordinated loan of DKK 100 million, have been found in the previous section as being unlawful and incompatible State aid, which has to be recovered from Combus.
V prejšnjem razdelku je bilo ugotovljeno, da je ukrep iz leta 1999, dokapitalizacija v višini 200 milijonov DKK in podrejen dolg v višini 100 milijonov DKK, nezakonita in nezdružljiva državna pomoč, ki jo mora podjetje Combus vrniti.
Hence, Combus could not rely on this money for demonstrating the restoration of its economic viability.
Zato se podjetje Combus ni moglo zanašati, da bo ta sredstva uporabilo za povrnitev sposobnosti preživetja.
Even if the total aid [62] See Table 7 in the initial decision; as explained above, these figures are expressed in 2001 net present value, rather than real terms.
Tudi če bi skupna pomoč [62] Glej tabelo 7 v prvotni odločbi; kot je pojasnjeno zgoraj, so te vrednosti izražene v neto sedanji vrednosti za leto 2001 in ne v realni vrednosti.
, foreseen by the 1999 and the 2001 measures together, might have allowed that Combus returns to viability as of 2006 (see forecast of turnover and profits in table 7 above), the return to viability becomes unrealistic if Combus has to repay DKK 300 million to the Danish government, because they constitute illegal and incompatible State aid.
, predvidena z ukrepoma iz leta 1999 in 2001 skupaj, lahko omogočila podjetju Combus, da ponovno pridobi sposobnost preživetja z letom 2006 (glej napoved prometa in poslovnega rezultata v tabeli 7 zgoraj), je povrnitev sposobnosti ekonomskega preživetja nerealna, če mora podjetje Combus odplačati 300 milijonov DKK danski vladi, ker ta znesek pomeni nezakonito in nezdružljivo državno pomoč.
The Commission concludes that even if Combus could be expected to return to economic viability by 2006, based on the restructuring plan presented in 2001, this was no longer realistic once the 1999 measures constituted illegal and incompatible State aid.
Komisija ugotavlja, da tudi če bi pričakovali, da si bo podjetje Combus do leta 2006 povrnilo sposobnost za preživetje na podlagi načrta prestrukturiranja, predloženega leta 2001, to ni več realno, ker je ukrep iz leta 1999 pomenil nezakonito in nezdružljivo državno pomoč.
The Commission concludes that the restructuring plan does not ensure the economic viability of Combus, because it is based on the incorrect assumption that Combus does not have to pay back to the Danish government the illegal and incompatible State aid it received in 1999.
Komisija ugotavlja, da načrt prestrukturiranja ne zagotavlja sposobnosti preživetja podjetja Combus, ker temelji na nepravilni predpostavki, da podjetju Combus ni treba vrniti danski vladi nezakonite in nezdružljive pomoči, ki jo je prejelo leta 1999.
Point 35 to 39 of the 1999 restructuring guidelines set out the following conditions:
Točke 35 do 39 iz smernic o prestrukturiranju iz leta 1999 določajo naslednje pogoje:
The compulsory limitation or reduction of the company's presence on the relevant market(s) represents a compensatory factor in favour of its competitors.
Obvezna omejitev ali zmanjšanje prisotnosti podjetja na zadevnih trgih predstavlja kompenzacijski faktor v korist konkurentom.
The Commission will determine the extent of the limitation or reduction on the basis of the market survey attached to there structuring plan and, where the procedure has been initiated, on the basis of information supplied by interested parties.
Komisija bo določila višino omejitve ali zmanjšanja na podlagi tržne raziskave, ki je priložena k planu prestrukturiranja, in, če se je postopek že začel, na podlagi podatkov, ki jih pošljejo zainteresirane stranke.
The reduction in the firm’s presence is to be put into effect through the restructuring plan and any conditions attached thereto.
Zmanjšanje prisotnosti podjetja na trgu je treba izvajati s planom prestrukturiranja in s pogoji, ki so v njem določeni.
[…] Where […] there is no Community-wide or EEA-wide structural excess of production capacity in a market served by the recipient, the Commission will nevertheless examine whether compensatory measures should be required.
[…] Če […] v Skupnosti ali EGP ni presežkov proizvodne zmogljivosti na trgu, na katerem posluje prejemnik, bo Komisija vseeno preučila, ali naj zahteva izravnalne ukrepe.
Where any such compensatory measures involve a reduction in the capacity of the firm concerned, the necessary reduction could be achieved through the hiving-off of assets or subsidiaries.
Če takšni izravnalni ukrepi zadevajo zmanjšanje zmogljivosti zadevnega podjetja, se potrebno zmanjšanje lahko doseže z oddajo premoženja ali podružnic.
The Commission will have to examine the compensatory measures proposed by the Member State concerned, whatever form they take, and determine whether they are sufficient in scope to mitigate the potentially distortive effects of the aid on competition.
Komisija bo preučila izravnalne ukrepe, ki jih predlagajo zadevne države članice, ne glede na njihovo obliko, in določila, ali zadostujejo za ublažitev morebitnega izkrivljanja konkurence, ki bi ga povzročala pomoč.
In examining the necessary compensatory measures, the Commission will take account of the state of the market, and in particular its level of growth and the extent to which demand is met.’
Pri preučevanju potrebnih izravnalnih ukrepov bo Komisija upoštevala stanje trga, zlasti pa stopnjo rasti in stopnjo prilagajanja ponudbe povpraševanju.“
In its decision to initiate the procedure (recitals 110 to 115), the Commission raised doubts as to whether the particular circumstances of the case warrant not taking any measures to mitigate any adverse effects of the aid on competitors.
V svoji odločitvi o sprožitvi postopka (uvodne izjave 110 do 115) je Komisija izrazila dvome o tem, da posebne okoliščine primera upravičujejo, da se niso sprejeli nobeni ukrepi za ublažitev morebitnih škodljivih vplivov pomoči na konkurente.
In particular, the Commission envisaged the possibility that Combus put part of its public service contracts on the market.
Komisija je zlasti predvidela možnost, da podjetje Combus del svojih javnih naročil storitev da na trg.
Combus’ public service contracts expired gradually.
Pogodbe za javna naročila storitev podjetja Combus so postopoma potekle.
Indeed, by the end of 2003, approximately 50 % of the contracts, measured in terms of contract value, were scheduled to expire.
Dejansko naj bi približno 50 % pogodb, merjeno glede na pogodbeno vrednost, poteklo do konca leta 2003.
The last contract expired in 2006.
Zadnja pogodba je potekla leta 2006.
The Commission underlined in its decision to initiate the procedure (recital 113) that it is important to assess possible undue effects on competition ex tunc, i.e. at the moment of the granting of the restructuring aid.
Komisija je v svoji odločitvi o sprožitvi postopka (uvodna izjava 113) poudarila, da je pomembno oceniti možne nedopustne učinke na konkurenco ex tunc, tj. v trenutku odobritve pomoči za prestrukturiranje.
In this respect, the Commission has argued that Combus could have terminated its public service contracts pursuant to Article 14(4) of Regulation (EEC) No 1191/69, and that this might have constituted an appropriate compensatory measure.
V tem smislu je Komisija trdila, da bi podjetje Combus lahko prekinilo svoje pogodbe za javna naročila storitev v skladu s členom 14(4) Uredbe (EGS) št. 1191/69 in da bi to lahko predstavljalo ustrezen izravnalni ukrep.
Denmark denies, in its reply to the opening letter, that this possibility existed.
V odgovoru na dopis o sprožitvi postopka Danska zanika, da je ta možnost obstajala.
Indeed, Article 14(4) states:
Člen 14(4) zares navaja: „Vsako podjetje, ki namerava ustaviti ali bistveno dopolniti prevozno storitev, ki jo izvaja za javnost neprekinjeno in redno ter ki ni vključena v pogodbeni sistem ali v obveznost javne službe, o tem obvesti pristojne organe države članice vsaj tri mesece vnaprej. Pristojni organi se lahko odpovejo takemu uradnemu obveščanju.
It is clear from the facts of the present case that Combus’ contracts were covered by the contract system [64].
Dejstva pričujočega primera jasno kažejo, da so bile pogodbe podjetja Combus vključene v pogodbeni sistem [64].
Had Combus terminated its public service contracts unilaterally, it would have faced civil liability suits from the municipal and regional authorities, with which these contracts had been concluded.
Če bi podjetje Combus enostransko prekinilo svoje pogodbe za javna naročila storitev, bi se soočilo z odškodninskimi tožbami, ki bi jih vložili občinski in regionalni organi, s katerimi je sklenil te pogodbe.
The Commission concludes that the Danish government’s argument that Combus could not terminate its contracts pursuant to Article 14(4) is valid.
Komisija ugotavlja, da je argument danske vlade, da podjetje Combus ni moglo prekiniti svojih pogodb v skladu s členom 14(4), veljaven.
Nevertheless, the Commission observes that it was obviously possible for Combus to sell public service contracts, as Arriva sold approximately 50 % of the contracts to Connex only a few months after acquiring Combus.
Komisija kljub temu ugotavlja, da je podjetje Combus očitno lahko prodalo pogodbe za javna naročila storitev, saj je podjetje Arriva prodalo približno 50 % pogodb podjetju Connex samo nekaj mesecih od prevzema podjetja Combus.
At the moment of granting the restructuring aid, Combus has not been obliged by the Danish government to cede a single public service contract, but could keep all its contracts.
Ko je bila odobrena pomoč za prestrukturiranje, podjetje Combus ni bilo zavezano s strani danske vlade, da odstopi od katere pogodbe za javna naročila storitev, temveč je lahko vse obdržalo.
It results from the memos prepared by the financial adviser to the Danish government, Alfred Berg, that this has been done on purpose, as it was expected that the sale en bloc would trigger a higher sales price.
Iz obvestil, ki jih je pripravil finančni svetovalec danske vlade, Alfred Berg, izhaja, da je bilo to storjeno namerno, saj naj bi po pričakovanjih prodaja en bloc sprožila višjo prodajno ceno.