natgillin/translations-raw huggingface dataset:
Financial revenues and other operating revenues which could not be assigned directly to services were assigned to service groups in proportions used for the allocation of financial costs and other operating costs to these service groups.
Finančni prihodki in drugi operativni prihodki, ki jih ni bilo mogoče pripisati neposredno storitvam, so bili pripisani skupini storitev v deležih, ki so bili uporabljeni pri razporejanju finančnih in drugih operativnih stroškov v takšne skupine storitev.
Data on costs and revenues for PP’s three service categories
Podatki o stroških in prihodkih v zvezi s tremi kategorijami storitev družbe Poczta Polska
PP’s 151 services are grouped in 3 macro-categories: postal services, financial services and others.
Družba Poczta Polska izvaja 151 storitev, ki se delijo na tri makrokategorije: poštne storitve, finančne storitve in druge storitve.
Each of the services has got a separate account.
Za vsako od storitev se vodi ločen konto.
The breakdown of 2006 costs and revenues among PP’s 3 man service categories is shown in Annex 1.
Bilanca stroškov in prihodkov za leto 2006 po treh glavnih kategorijah storitev družbe PP je predstavljena v Prilogi 1.
Additional assurance on the adequacy of the accounting system
Dodatno zagotovilo v zvezi z ustreznostjo računovodskega sistema
The Postal Law provides [46] on the one hand, that the National Regulatory Authority properly ensures that PP keeps accounting records in accordance with the provisions of the Postal Law and of the Ordinance of 23 December 2003, and, on the other hand, that the auditing firm responsible for certifying the accounts of the universal service provider must also check that the accounts comply with the abovementioned rules on separate accounting.
Zakon o poštnih storitvah [46] določa, da nacionalni regulativni organ ustrezno poskrbi, da družba Poczta Polska vodi računovodsko evidenco v skladu z določbami Zakona o poštnih storitvah in Odloka z dne 23. decembra 2003, ter da mora revizijsko podjetje, ki je pristojno za pregled računovodskih knjig ponudnika univerzalnih storitev, prav tako preveriti, ali se te knjige vodijo v skladu z navedenimi določbami v zvezi z ločenim knjiženjem.
Moreover, the auditors got yearly reasonable assurance that PP allocated costs to services in a direct and indirect way and the allocations were performed according to the method defined in the Regulation of the Minister of Finance of 24 December 2003 regarding the method of dividing the costs incurred by the operator that provides universal postal services.
Poleg tega so revizorji vsako leto pridobili razumno zagotovilo, da je družba PP izvedla razporejanje stroškov k storitvam posredno in neposredno ter da je bilo to razporejanje skladno z metodo iz Odloka ministra za finance z dne 24. decembra 2003 o načinu razporejanja stroškov operaterja, ki zagotavlja univerzalne poštne storitve.
As a result of the annual verification carried out by the National Regulatory Authority a set of recommendations is proposed in the report.
Na podlagi vsakoletnega preverjanja je nacionalni regulativni organ v poročilu predlagal sklop priporočil.
According to Poland procedures and guidelines have been introduced in the last years to improve the quality or the implementation of the allocation keys used e.g. a direct cost control procedure was introduced at PP in which following tasks are foreseen to be made (a) re-assessing whether a certain type of direct cost can occur within a particular service (b) checking the correct allocation of direct costs between the services, e.g. the reserved and non-reserved services, business and priority services (c) monitoring the uniform approach to the recording of direct costs of services in each of the Regional Branches of the Accountancy Centre and (d) periodical reviewing of overheads in order to identify any costs unrelated to the provision of postal services.
Po mnenju Poljske so bili zadnja leta za izboljšanje kakovosti ali izvajanja uporabnih obračunskih ključev uvedeni postopki in smernice, na primer postopek nadzora neposrednih stroškov v družbi Poczta Polska, v okviru katerega se bodo izvajale naslednje naloge: (a) ponovna ocena, ali se lahko neka vrsta neposrednih stroškov pojavi v okviru opravljanja določene storitve, (b) nadzor pravilnosti razporejanja neposrednih stroškov na storitve, npr. rezervirane in nerezervirane storitve, poslovne in prednostne storitve, (c) spremljanje enotne metode evidentiranja neposrednih stroškov storitev v vsaki od regionalnih podružnic računovodskega centra ter (d) redni pregledi splošnih stroškov za določitev vseh stroškov, ki niso povezani z opravljanjem poštnih storitev.
Compensation amount of the USO
Znesek nadomestila za izpolnjevanje obveznosti univerzalnih storitev
According to Article 52a.1 [47] of Postal Law PP has a right to receive a compensation for the loss incurred on the universal services but this amount cannot exceed the difference between costs of universal postal services provisions and income which is obtained from these services (see Article 52a.2 [48]).
V skladu s členom 52a(1) [47] Zakona o poštnih storitvah ima družba Poczta Polska pravico prejeti nadomestilo za izgube, ki nastanejo zaradi univerzalnih storitev, vendar znesek takšnega nadomestila ne sme presegati razlike med stroški univerzalnih poštnih storitev in prihodki iz teh storitev (glej člen 52a(2) [48].
According to Article 52a.4 ‘Subsidy for the year, in which the loss incurred is granted till 31 December of each year following the year, which the subsidy refers to, on the basis of submitted by the President of UKE, till 30 November of the year following the year, which the subsidy refers to, to Minister competent to post and telecommunications: 1) copy of the financial report of the public operator examined by the auditor, which is referred to in Article 52 paragraph 6; 2) information that the conditions, as referred to in Act of Law, under which universal services are entrusted are fulfilled; 3) information concerning verified requirements to maintain accounting books and cost accounting, as referred to in Article 52 paragraph 1 and 2.; 5.
V skladu s členom 52a(4) in (5) se „dodeljena sredstva za leto, v katerem je nastala izguba, […] priznajo do 31. decembra tistega leta, ki sledi letu, za katero naj bi bila dodeljena sredstva, pri čemer predsednik UKE do 30. novembra tistega leta, ki sledi letu, za katero naj bi bila dodeljena sredstva, ministru, pristojnemu za komunikacije, predloži: 1) izvod finančnega poročila javnega operaterja iz člena 52(6), ki ga je pregledal revizor; 2) informacije, da je operater izpolnil zahteve iz Zakona v zvezi z opravljanjem univerzalnih poštnih storitev; 3) informacije, da je bilo opravljeno preverjanje zahtev, da javni operater vodi računovodske knjige in stroškovni račun, kot je določeno v členu 52(1) in (2).
Provisions of Article 33a shall be respectively applicable to the subsidy, as referred to in paragraph 1’.
Za sredstva iz odstavka 1 se ustrezno uporabljajo določbe člena 33a“.
The Polish authorities indicated that no losses have been incurred for the provision of the universal postal service over the period 1998-2008.
Poljski organi so ugotovili, da v letih 1998–2008 ni bila ustvarjena nobena izguba zaradi opravljanja univerzalnih poštnih storitev.
Hence, no State compensation took place over that period.
Zato država v navedenem obdobju ni izplačala nobenega nadomestila.
A more detailed breakdown of 2006 results within the postal services is shown in Annex 2.
Podrobnejši izkaz uspeha v zvezi s poštnimi storitvami v letu 2006 je v Prilogi 2.
According to the forecast figures for 2009-2011 a net surplus is expected to be posted in the UPS-area.
V skladu s podatki, napovedanimi za leta 2009–2011, se pričakuje neto presežek na področju univerzalnih poštnih storitev.
Thus during the whole period of the scheme, i.e. 2006-2011, PP will presumably not receive any compensation for discharging the universal postal service obligations (see more detailed information on costs and revenues achieved and expected to be achieved in the universal postal service’s area in Annex 3).
Tako družba Poczta Polska v celotnem obdobju sheme pomoči, tj. v letih 2006–2011, verjetno ne bo prejela nobenega nadomestila za izpolnjevanje obveznosti univerzalnih poštnih storitev (glej podrobnejše informacije o nastalih in predvidenih stroških ter doseženih in predvidenih prihodkih na področju univerzalnih poštnih storitev v Prilogi 3).
(million PLN)
(v mio PLN)
Universal postal services
Univerzalne poštne storitve
Revenues (A)
Prihodki (A)
Costs (B)
Stroški (B)
Surplus of the UPS (A)-(B) [49]
Presežek za univerzalne poštne storitve (A)–(B) [49]
Poland quantified costs and revenues of the universal postal service on the basis of the accounting separation and allocation methodology indicated above.
Poljska je količinsko opredelila stroške in prihodke, povezane z univerzalnimi poštnimi storitvami, z navedeno metodologijo ločenega knjigovodstva ter razporejanja stroškov in prihodkov.
Poland indicated that considering (i) the information provided by Poland on the cost accounting methodology and related procedures, (ii) the data provided (iii) the existing legal provision for compensation and (iv) the non-inclusion of a reasonable profit into the basis for calculating the compensation amount, the scheme is not liable to overcompensate PP for the discharge of the public service obligation.
Poljski organi so ugotovili, da glede na (i) informacije o metodologiji knjiženja stroškov in sorodnih postopkih, (ii) posredovane podatke, (iii) obstoječe obveznosti v zvezi z nadomestilom in (iv) nevključitev zmernega dobička v osnovo za izračun zneska nadomestila ni mogoče, da bi družba PP v okviru sheme pomoči prejela prekomerno nadomestilo za izpolnjevanje obveznosti univerzalne storitve.
Qualification of the measure as State aid
Opredelitev ukrepa kot državne pomoči
According to Article 107(1) TFEU, ‘save as otherwise provided in this Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market’.
Člen 107(1) PDEU navaja, da „razen če Pogodba ne določa drugače, je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami“.
Existence of State resources
Obstoj državnih sredstev
In order to be qualified as State aid, advantages must be imputable to the State and be granted directly or indirectly by means of State resources.
Da bi se lahko prednosti štele za državno pomoč, mora obstajati možnost, da se pripišejo državi, pri čemer morajo biti te prednosti pripisane neposredno ali posredno tako, da so uporabljena državna sredstva.
In the case in point, the compensation that will be granted to PP for discharging its universal postal service obligations will be paid from the State’s budget.
V zadevnem primeru bo nadomestilo, ki bo dodeljeno družbi PP za izpolnjevanje obveznosti univerzalnih poštnih storitev, izplačano iz državnega proračuna.
Specific legal instruments, like ‘Law of 30.07.1997 on State Enterprise of public utility PP’, ‘Postal law’, the ‘Ordinance of the Minister of Infrastructure of 9 January 2004 on the conditions for the provision of universal postal services’ and ‘Ordinance of the Minister of Finance of 24 December 2003’ are the legal basis for the granting of this compensation.
Pravna podlaga za odobritev tega nadomestila so pravni instrumenti, kot so Zakon o javni družbi Poczta Polska z dne 30. julija 1997, Zakon o poštnih storitvah, Odlok ministra za infrastrukturo z dne 9. januarja 2004 o pogojih izvajanja univerzalnih poštnih storitev ter Odlok ministra za finance z dne 24. decembra 2003 o načinu razporejanja stroškov operaterja, ki zagotavlja univerzalne poštne storitve.
Therefore, the two above-mentioned cumulative conditions are met in the present case.
Zato sta v tem primeru oba navedena pogoja izpolnjena.
Moreover, Article 107(1) TFEU prohibits aid which ‘favours certain undertakings or the production of certain goods’, that is to say, selective aid.
Poleg tega člen 107(1) PDEU prepoveduje pomoč, ki „[daje prednost] posameznim podjetjem ali proizvodnji posameznega blaga“, tj. selektivno pomoč.
The compensation will be granted exclusively to PP, thus it is selective.
Zadevno nadomestilo bo dodeljeno izključno družbi PP, zato je selektivno.
To constitute a State aid, a measure must confer an advantage to recipients.
Da bi ukrep pomenil državno pomoč, mora biti povezan s tem, da ima prejemnik prednost pred konkurenčnimi podjetji.
It is apparent from the case-law of the Court of Justice of the European Communities that public service compensation does not constitute State aid within the meaning of Article 107(1) TFEU if it fulfils certain conditions [50].
Iz sodne prakse Sodišča Evropske unije je jasno, da nadomestilo za javne storitve ne pomeni državne pomoči v smislu člena 107(1) PDEU, če izpolnjuje nekatere pogoje [50].
However, if public service compensation does not meet these conditions and if the general criteria for the applicability of Article 107(1) TFEU are satisfied, such compensation constitutes State aid.
Vendar če nadomestilo za javne storitve ne izpolnjuje teh pogojev in če so izpolnjena splošna merila za uporabo člena 107(1) PDEU, takšno nadomestilo pomeni državno pomoč.
In its judgment in Altmark, the Court laid down the conditions under which public service compensation does not constitute State aid as follows:
Sodišče je v svoji sodbi v zadevi Altmark določilo pogoje, ki morajo biti izpolnjeni, da nadomestilo za javne storitve ne pomeni državne pomoči:
‘(…) First, the recipient undertaking must actually have public service obligations to discharge and those obligations must be clearly defined (…).
„[…] Prvič, podjetju, ki prejme nadomestilo, mora biti dejansko zaupano izpolnjevanje obveznosti javnih storitev, obveznosti pa morajo biti jasno določene […].
(…) Second, the parameters on the basis of which the compensation is calculated must be established in advance in an objective and transparent manner (…).
[…] Drugič, parametre, na podlagi katerih se izračuna nadomestilo, je treba določiti vnaprej na objektiven in pregleden način […].
(…) Third, the compensation cannot exceed what is necessary to cover all or part of the costs incurred in the discharge of the public services obligation, taking into account the relevant receipts and a reasonable profit (…).
[…] Tretjič, znesek nadomestila ne sme presegati zneska, potrebnega za pokrivanje vseh ali nekaterih stroškov, ki nastanejo zaradi izpolnjevanja obveznosti javnih storitev, ob upoštevanju ustreznih prejemkov in zmernega dobička […].
(…) Fourth, where the undertaking which is to discharge public service obligations, in a specific case, is not chosen pursuant a public procurement procedure, which would allow for the selection of the tenderer capable of providing those services at the least cost to the community, the level of compensation needed must be determined on the basis of an analysis of the costs, which a typical undertaking, well run and adequately provided within the same sector would incur, taking into account the receipts and a reasonable profit from discharging the obligations.’
[…] Četrtič, če podjetje, ki naj bi izpolnjevalo obveznosti javnih storitev, v določenem primeru ni izbrano v skladu s postopkom oddaje javnih naročil, ki naj bi omogočil izbiro ponudnika, sposobnega, da te storitve skupnosti zagotovi po najnižjih stroških, je treba stopnjo potrebnega nadomestila določiti na podlagi analize stroškov, ki bi v tipičnem podjetju, ki je dobro vodeno in ima zagotovljena ustrezna prevozna sredstva za izpolnjevanje potrebnih zahtev po javnih storitvah, nastali pri izpolnjevanju teh obveznosti, ob upoštevanju ustreznih prejemkov in zmernega dobička za izpolnjevanje obveznosti“.
Where these four cumulative criteria are met, public service compensation does not constitute State aid because it does not grant an economic advantage and Articles 107(1) and 108 TFEU do not apply.
Če so ta štiri merila izpolnjena, nadomestilo za javne storitve ne pomeni državne pomoči, saj ne zagotavlja ekonomske prednosti, ter se člen 107(1) in člen 108 PDEU ne uporabljata.
If the Member States do not respect these criteria and if the general criteria for the applicability of Article 107(1) TFEU are met, public service compensation constitutes State aid, which must be notified pursuant to Article 108(3) TFEU.
Če države članice ne spoštujejo teh meril in če so izpolnjena splošna merila za uporabo člena 107(1) PDEU, nadomestilo za javne storitve pomeni državno pomoč, ki mora biti v skladu s členom 108(3) PDEU priglašena Komisiji.
In the case at hand, the Commission considers that the fourth criterion is not met.
V obravnavanem primeru Komisija meni, da četrto merilo ni izpolnjeno.
Firstly, the public service was not awarded as a result of an open public procurement procedure.
Prvič, javne storitve niso bile odobrene v okviru odprtega postopka oddaje javnih naročil.
Secondly, nor the Polish authorities have argued that PP is being compensated according to the costs of a typical undertaking within the sector, neither is the Commission in a position to conclude that the costs of PP are those of a typical well run undertaking.
Drugič, poljski organi niso ugotovili, da družba PP prejema nadomestilo na podlagi stroškov običajnega podjetja v določenem sektorju, pri čemer tudi Komisija ni ugotovila, da so stroški družbe PP stroški običajnega dobro vodenega podjetja.
Moreover, the envisaged subsidies refer to incurred losses.
Poleg tega se predvidena sredstva nanašajo na nastalo izgubo.
Thus, it can be concluded that the selective measure in point ought to be considered as conferring an advantage to PP, which can be qualified as economic advantage within the meaning of Article 107(1) TFEU.
Tako se lahko ugotovi, da bi moral biti zadevni selektivni ukrep obravnavan kot dodelitev prednosti družbi PP, ki je lahko opredeljena kot ekonomska prednost v smislu člena 107(1) PDEU.
Affectation of trade and distortion of competition
Vpliv na trgovino in izkrivljanje konkurence
Article 107(1) TFEU also prohibits aid which affects trade between Member States and which distorts or threatens to distort competition.
Člen 107(1) PDEU določa, da je prepovedana tudi pomoč, ki vpliva na trgovino med državami članicami in ki izkrivlja ali bi lahko izkrivljala konkurenco.
In its assessment of those two conditions, the Commission is required not to establish that the aid has a real effect on trade between Member States and that competition is actually being distorted, but only to examine whether that aid is liable to affect such trade and distort competition [51].
V svoji oceni teh dveh pogojev Komisiji ni treba ugotavljati, ali pomoč dejansko vpliva na trgovino med državami članicami in ali prihaja do dejanskega izkrivljanja konkurence, ampak mora le preučiti, ali lahko pomoč vpliva na takšno trgovino in ali lahko povzroči izkrivljanje konkurence [51].
When aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-Union trade, the latter must be regarded as affected by that aid.
Če pomoč, ki jo odobri država članica, krepi položaj podjetja v primerjavi z drugimi konkurenčnimi podjetji v trgovini znotraj EU, se lahko tem prizna, da so bila prizadeta zaradi dodeljene pomoči.
It is not necessary that PP itself be involved in intra-Union trade.
Ni nujno, da bi bila družba PP sama udeležena v trgovini znotraj EU.
Aid granted by a Member State to an undertaking may help to maintain or increase domestic activity, with the result that undertakings established in other Member States have less chance of penetrating the market of the Member State concerned.
Pomoč, ki jo podjetju odobri država članica, lahko vpliva na vzdrževanje ali povečanje dejavnosti v tej državi, zaradi česar bodo lahko imela podjetja s sedežem v drugih državah članicah manjše možnosti za prodor na trg zadevne države članice.
Furthermore, the strengthening of an undertaking which, until then, was not involved in intra-Union trade may place that undertaking in a position which enables it to penetrate the market of another Member State.
Poleg tega mu lahko okrepitev podjetja, ki dotlej ni bilo vključeno v trgovino znotraj EU, zagotovi položaj, ki mu omogoča prodor na trg druge države članice.
As regards the letter segment outside the reserved area, three operators hold licences to render these services.
Kar zadeva segmenta pisem zunaj rezerviranega področja, imajo dovoljenje za opravljanje teh storitev trije subjekti.
These companies are PP, ‘Dystrybucja Polska Sp. z o.o’ and ‘Indesys Dominik Steinhaus’.
Ti subjekti so: družba PP, „Dystrybucja Polska Sp. z o.o“ in „Indesys Dominik Steinhaus“.
According to the Polish authorities, the current position of Poczta Polska on this segment is still strong, because one of the competitors (‘Dystrybucja Polska Sp. z o.o.’) concentrates on the distribution of printed advertising and the other limits its activities to the Masovia Region.
Po mnenju poljskih organov je sedanji položaj družbe Poczta Polska v tem segmentu še vedno močen, saj se eden od konkurentov (Dystrybucja Polska Sp. z o.o.) usmerja na distribucijo reklamnih tiskovin, drugi pa svojo dejavnost omejuje na regijo Mazowsze.
The Polish parcels and courier services segment is highly competitive.
Poljski segment paketov in kurirskih storitev je zelo konkurenčen.
PP’s market share of the parcels segment amount to […] and its market share of the courier segment to […] [52].
Delež družbe PP na trgu v segmentu paketov znaša […], v segmentu kurirskih storitev pa […] [52].
Companies operating in this market are companies providing high quality services charged at a high price (DHL, TNT, UPS) or companies providing basic services (e.g. General logistic systems, Opek, Schenker, X-Press Couriers, Blyskawica).
Subjekti, ki poslujejo na tem trgu, so podjetja, ki opravljajo visokokakovostne storitve po visoki ceni (DHL, TNT, UPS), ali podjetja, ki opravljajo osnovne storitve (npr. General Logistic Systems, Opek, Schenker, X-Press Kurierzy, Błyskawica).
PP’s share in the advertising deliveries segment is approx. […], whilst in the unaddressed printed forms segment it is approx. […] [53].
Delež družbe PP v segmentu dostave reklam znaša okoli […], medtem ko znaša v segmentu nenaslovljene pošte okoli […] [53].
Despite the […] market share of PP, an aggressive policy of the growing number of competitors is observed.
Kljub deležu […], ki ga ima družba PP na trgu, se lahko opazi agresivna politika vedno večjega števila konkurentov.
Regarding financial services, the Commission recalls that the banking sector has been open to competition for many years.
V zvezi s finančnimi storitvami Komisija opozarja, da je bančni sektor že več let odprt za konkurenco.
Progressive liberalization has enhanced the competition that may already have resulted from the free movement of capital provided for in the TFEU.
Zaradi progresivne liberalizacije je konkurenca večja, kar je že prej spodbudila zagotovitev prostega pretoka kapitala v PDEU.