natgillin/translations-raw huggingface dataset:
It was not clear when the company would become cash-flow positive year on year, but management hoped that under new ownership this would happen in 2006 at the earliest or 2007 at the latest.
Ni bilo jasno, kdaj se bodo začeli pozitivni denarni tokovi ohranjati iz leta v leto, vendar je uprava upala, da se bo to zgodilo leta 2006 ali najpozneje leta 2007, ko bo družba dobila nove lastnike.
TAX (INCOME TAX, CORPORATION TAX, SOCIAL SECURITY AND VAT)
DAVKI (DAVEK NA IZPLAČANE PLAČE, DAVEK OD DOBIČKA, PRISPEVKI ZA SOCIALNO VARNOST IN DDV)
The total tax and social security bill owed by Olympic Airlines to the Greek State had increased by EUR 20,2 million between December 2003 and December 2004. This formed part of the EUR 94,4 million owed by Olympic Airlines.
Skupni znesek davkov in socialnih prispevkov, ki ga je družba Olympic Airlines dolgovala grški državi, se je v obdobju od decembra 2003 do decembra 2004 povečal za 20,2 milijona EUR. To je bil del zneska v višini 94,4 milijona EUR, ki ga je dolgovala družba Olympic Airlines.
In March 2005, the company entered into a settlement agreement with the tax authorities to pay the outstanding debt of EUR […] million in 18 monthly instalments starting in March 2005; this effectively converted the balance owed into an 18-month loan facility.
Marca 2005 je družba z davčnimi organi sklenila dogovor o poravnavi, in sicer za plačilo neporavnanega dolga v višini […] milijonov EUR v 18 mesečnih obrokih, ki se začnejo plačevati marca 2005; s tem se je dolg dejansko spremenil v osemnajstmesečno posojilo.
Since March 2005 the company has complied with this arrangement and with its ongoing monthly obligations.
Družba je od marca 2005 spoštovala ta dogovor in plačevala tudi tekoče mesečne obveznosti.
The experts found that Olympic Airlines had properly accounted for and paid VAT in the period.
V zvezi z DDV so strokovnjaki ugotovili, da je družba Olympic Airlines v tem obdobju pravilno obračunavala in plačevala DDV.
AIRCRAFT
LETALA
Aircraft type
Tip letala
Leased
V najemu
Owned 7/leased 7
7 v lasti/7 v najemu
Owned
V lasti
Owned 4/leased 2
4 v lasti/2 v najemu
The experts reported that Olympic Airlines had commenced operations with a fleet of 43 aircraft, 18 owned and 25 leased.
Strokovnjaki so poročali, da je družba Olympic Airlines začela opravljati dejavnost s 43 letali – 18 lastnimi in 25 najetimi.
Since that time the number of aircraft owned by Olympic Airlines had remained the same, and the number it leased had fallen by three.
Od začetka opravljanja dejavnosti do danes se število letal, ki so v lasti družbe Olympic Airlines, ni spremenilo, število najetih letal pa se je zmanjšalo za tri.
Two Airbus A300-600 aircraft owned by Olympic Airways and leased by Olympic Airlines had been sold in February 2005, and the lease of one Boeing 737-3000 had not been renewed when it expired in March 2005.
Dve letali Airbus A300-600 v lasti družbe Olympic Airways, ki ju je družba Olympic Airlines najela, sta bili prodani februarja 2005, najem letala Boeing 737-3000 pa marca 2005, ko se je pogodba o najemu iztekla, ni bil podaljšan.
Operating leases
Poslovni najemi
Olympic Airlines subleased aircraft from Olympic Airways, Olympic Aviation (Olympic Airways Services) and, in the case of four finance leases, direct from the Greek State (see Section 5.3.3.2).
Družba Olympic Airlines je uporabljala letala, ki jih je dobila v podnajem od družb Olympic Airways, Olympic Aviation (Olympic Airways Services) ter pri štirih finančnih najemih neposredno od grške države (glej oddelek 5.3.3.2).
Eighteen aircraft were currently leased on operating leases, either direct from the lessors or subleased from Olympic Airways or Olympic Aviation (Olympic Airways Services).
Osemnajst letal je bilo najetih na podlagi poslovnega najema bodisi neposredno od najemodajalcev bodisi s podnajemom od družb Olympic Airways ali Olympic Aviation (Olympic Airways Services).
As the leases between the lessors and Olympic Airways and Olympic Aviation (Olympic Airways Services) expired, Olympic Airlines entered into new lease contracts directly with the lessors.
Ko so se pogodbe o najemu med najemodajalci ter družbama Olympic Airways in Olympic Aviation (Olympic Airways Services) iztekle, je družba Olympic Airlines sklenila nove pogodbe o najemu neposredno z najemodajalci.
The experts found that where aircraft were subleased from Olympic Airways or Olympic Aviation (Olympic Airways Services), the sublease charges were lower than those due under the head lease.
Strokovnjaki so ugotovili, da so bili stroški podnajema letal v primeru, ko jih je družba Olympic Airlines dobila v podnajem od družb Olympic Airways ali Olympic Aviation (Olympic Airways Services), nižji od obveznosti iz prvotnih najemov.
When they asked Olympic Airlines management why this was and how it could be justified, they were told that the subleases were at market rates.
Ko so upravo družbe Olympic Airlines prosili za razlog in pojasnilo, so dobili odgovor, da se pri podnajemih uporabljajo tržne cene.
According to Olympic Airlines management, Olympic Airways (Olympic Airways Services) benefited from the arrangement because it had a lessee for its aircraft.
Po besedah uprave družbe Olympic Airlines je to koristilo družbi Olympic Airways (Olympic Airways Services), ker ima tako najemojemalca za svoja letala.
Olympic Airlines stressed that it could source its leased aircraft from elsewhere if Olympic Airways did not offer market rates.
Družba Olympic Airlines je poudarila, da bi lahko letala najela tudi pri drugi družbi, če družba Olympic Airways ne bi ponudila tržnih cen.
Olympic Airlines benefited because it was able to lease the aircraft at what it considered to be current market rates rather than the higher rates that had obtained under the original contracts.
Družba Olympic Airlines je imela korist od tega, da lahko najame letala po ceni, ki je po njenem mnenju trenutna tržna cena, in ne po višjih cenah iz prvotnih pogodb.
Finance leases
Finančni najemi
The experts reported that following the initial hive-off, four Airbus A340-300 aircraft, the lease for which had been guaranteed by Greece, had initially been subleased by Olympic Airways to Olympic Airlines.
Strokovnjaki so poročali, da je družba Olympic Airways po začetni izčlenitvi štiri letala Airbus A340-300, za najem katerih je jamčila Grčija, najprej dala v podnajem družbi Olympic Airlines.
However, because of the perceived uncertainty over the future of Olympic Airways and Olympic Airlines at the time of the hive-off, the financial institutions involved (the lessors) had imposed more onerous payment and security conditions for the leases.
Vendar so zaradi negotovosti v zvezi s prihodnostjo družb Olympic Airways in Olympic Airlines v času izčlenitve zadevne finančne institucije (najemodajalci) določile strožje plačilne pogoje in pogoje v zvezi z jamstvi za najeme.
Note 1: Head lease payments are half-yearly in arrears.
Opomba 1: plačila za prvotni najem se izvajajo na pol leta in za nazaj.
Note 2: Sublease payments are monthly in advance.
Opomba 2: plačila za podnajem se izvajajo mesečno in vnaprej.
Note 3: All payments shown in the table are on a monthly basis.
Opomba 3: vsa plačila, navedena v preglednici, so mesečna plačila.
Monthly head-lease payments are based on annual payments for 2004 divided by 12.
Mesečna plačila za prvotni najem temeljijo na letnih plačilih za leto 2004, deljenih z 12.
Note 4: All figures exclude interest.
Opomba 4: vsi zneski so brez obresti.
Aircraft
Letala
Reg. No
Reg. št.
Price of head lease Olympic Airways/State - lessor
Cena prvotnega najema Olympic Airways/država–najemodajalec
Price of sublease Olympic Airways/Olympic Airlines
Cena podnajema Olympic Airways/ Olympic Airlines
Price of sublease State/Olympic Airlines (after novation)
Cena podnajema država/Olympic Airlines (po prenovitvi pogodb)
Lease agreement date
Datum pogodbe o najemu
The experts also carried out a comparison between the head-lease rates and the sublease rates in respect of these four aircraft.
Strokovnjaki so tudi primerjali cene prvotnega najema in cene podnajema za ta štiri letala.
The experts also indicated that between December 2004 and the end of March 2005, Olympic Airlines had made no payments to the State for the two A340s the State was subleasing to it.
Strokovnjaki so navedli tudi, da država med decembrom 2004 in koncem marca 2005 za dve letali A340, ki ju je dala v podnajem, od družbe Olympic Airlines ni dobila plačila.
For the other months between December 2003 and March 2005, payments had been made between one and five months late.
V preostalih mesecih med decembrom 2003 in marcem 2005 so bila plačila izvedena z eno- do petmesečno zamudo.
The balance at 31 December 2004 was EUR […] million, which represented about three months’ collections.
Dolgovani znesek je na dan 31. decembra 2004 znašal […] milijonov EUR, kar je ustrezalo približno trimesečnemu obračunu dajatev.
At 31 March 2005, the amount of airport tax due was EUR […] million, which represented about two and a half months’ collections.
Dolgovane letališke dajatve so 31. marca 2005 znašale […] milijonov EUR, kar je ustrezalo dajatvam, obračunanih v približno dveh mesecih in pol.
CHARGES PAID BY OLYMPIC AIRLINES TO OLYMPIC AIRWAYS SERVICES FOR GROUND HANDLING AND TECHNICAL SUPPORT
PLAČILA DRUŽBE OLYMPIC AIRLINES DRUŽBI OLYMPIC AIRWAYS SERVICES ZA ZEMELJSKO OSKRBO IN TEHNIČNO PODPORO
As Olympic Airlines comprises only the flight divisions of Olympic Airways and Olympic Aviation, it is unable itself to carry out the ancillary functions essential for the running of an airline (line maintenance, refuelling, ground handling etc.), and has to pay to have these things done.
Družbo Olympic Airlines sestavljajo samo oddelki za polete družb Olympic Airways in Olympic Aviation, zato sama ne more opravljati pomožnih funkcij, ki so bistvene za delovanje letalske družbe (linijsko vzdrževanje, dotakanje goriva, zemeljska oskrba itd.), in mora te storitve plačevati.
The Commission asked the experts to verify the claim made by the Greek authorities that Olympic Airlines paid market prices for these services, and that the contracts had thus been concluded at arm’s length.
Komisija je strokovnjake zaprosila, naj preverijo trditev grških organov, da je družba Olympic Airlines te storitve plačevala po tržnih cenah in da so bile pogodbe sklenjene pod tržnimi pogoji.
The experts reported that a series of seven contracts had been concluded between Olympic Airlines and Olympic Airways Services (including Olympic Aviation and Olympic Catering) for a range of services including ground handling, technical maintenance, cargo and mail handling, storehouse management, accounting support and consulting, human resources training and general flight itinerary programming services, information technology and telecommunications services, and catering.
Strokovnjaki so poročali, da sta družbi Olympic Airlines in Olympic Airways Services (vključno z družbama Olympic Aviation in Olympic Catering) sklenili sedem pogodb za vrsto storitev, vključno z zemeljsko oskrbo, tehničnim vzdrževanjem, odpremo tovora in pošte, upravljanjem skladišč, računovodsko podporo in svetovanjem, usposabljanjem človeških virov in splošnimi storitvami v zvezi z načrtovanjem zračnih poti, informacijsko tehnologijo in komunikacijskimi storitvami ter oskrbo na krovu.
Olympic Airlines used the Olympic Airways group for […] % of its ground handling services and for all of its maintenance.
Skupina Olympic Airways je opravljala za družbo Olympic Airlines […] % storitev zemeljske oskrbe in vse vzdrževalne storitve.
The contracted fees for 2004, based on scheduled flight activity, were EUR […] million for ground handling and EUR […] million for maintenance.
Pogodbena plačila za leto 2004, ki temeljijo na dejavnosti rednih linij, so znašala […] milijonov EUR za zemeljsko oskrbo in […] milijonov EUR za vzdrževanje.
The Commission’s experts examined the rates charged by the Olympic Airways group to Olympic Airlines and to other airlines.
Strokovnjaki so preučili cene, ki jih je skupina Olympic Airways zaračunala družbi Olympic Airlines in drugim letalskim družbam.
The rates charged for ground handling services were lower, but this was attributed by Olympic Airlines management to commercial factors, as Olympic Airlines was the largest customer and received volume discounts.
Cene za storitve zemeljske oskrbe so bile nižje, kar pa je treba po besedah uprave družbe Olympic Airlines pripisati poslovnim razlogom, saj je bila družba Olympic Airlines največja stranka in je prejemala količinske popuste.
For the catering services it received Olympic Airlines appeared to pay market prices, and for technical maintenance services Olympic Airways charged Olympic Airlines on a basis different to the system it applied to other customers, making meaningful comparison impossible.
Za storitve oskrbe na krovu se zdi, da je družba Olympic Airlines plačevala tržne cene, storitve tehničnega vzdrževanja pa je družba Olympic Airways družbi Olympic Airlines zaračunavala na drugačni podlagi kot drugim strankam, zato smiselna primerjava ni bila mogoča.
Olympic Airlines management had stated that, in their view, the rates for all the services supplied by Olympic Airways had been negotiated at arm’s length and represented fair market value.
Uprava družbe Olympic Airlines je navedla, da so bile po njenem mnenju cene vseh storitev, ki jih je zagotovila družba Olympic Airways, določene pod tržnimi pogoji in da ustrezajo pošteni tržni vrednosti.
AIA CHARGES
PLAČILA LETALIŠČU AIA
AIA is a 55 % State-owned company responsible for the construction, operation and development of Athens International Airport.
Letališče AIA, ki je v 55-odstotni državni lasti, je odgovorno za svojo izgradnjo, obratovanje in razvoj.
Although majority State-owned, the company is run as a private-sector company under the Airport Development Agreement, and is not subject to the laws on Greek State-controlled entities.
Čeprav je večinski lastnik država, se na podlagi dogovora o razvoju letališča vodi kot družba zasebnega sektorja in zanj ne veljajo zakoni o grških subjektih pod državnim nadzorom.
The experts determined that Olympic Airlines’ liabilities and payments to AIA for the period since it began operations up to 19 May 2005 were as follows:
Strokovnjaki so ugotovili, da so obveznosti družbe Olympic Airlines do letališča AIA in njena plačila temu letališču za obdobje od začetka opravljanja dejavnosti do 19. maja 2005 znašali:
The experts reported that AIA imposed charges on airlines for a range of services provided by the airport, including aircraft landing and parking fees, security, and ground handling infrastructure.
Strokovnjaki so poročali, da je letališče AIA letalskim družbam zaračunavalo pristojbine za različne storitve, ki jih zagotavlja, vključno s pristojbinami za pristajanje in parkiranje letal, varovanjem ter infrastrukturo za zemeljsko oskrbo.
Late payment interest was payable at 3 % above Euribor.
Zamudne obresti so se zaračunale po obrestni meri EURIBOR, ki so se ji prišteli 3 %.
The experts learned that in late 2004 Olympic Airlines had entered into a financial settlement agreement with AIA under which Olympic Airlines was entitled to settle invoices from AIA within a period of 45 days instead of the 20 days applicable under AIA’s normal payment conditions.
Strokovnjaki so izvedeli, da je družba Olympic Airlines proti koncu leta 2004 z letališčem AIA sklenila dogovor o finančni poravnavi računov, ki je družbi Olympic Airlines omogočal, da je račune letališča AIA poravnala v 45 dneh in ne v 20 dneh, kot določajo običajni plačilni pogoji tega letališča.
The extended payment terms applied from 1 July 2004 to 28 February 2005. As a condition for receiving these extended terms, Olympic Airlines was required to provide security in the form of a mortgage in favour of AIA on two […] aircraft, up to a maximum amount of EUR […] million.
Podaljšan plačilni rok je veljal od 1. julija 2004 do 28. februarja 2005.
The liability at 31 December 2004 represented approximately four months’ charges, and in May 2005 it represented approximately five months’ charges, which is clearly in excess of the 45-day payment terms to be allowed under the financial settlement agreement.
Pogoj za podaljšanje plačilnega roka je bil, da je družba Olympic Airlines kot jamstvo vzela hipoteko v korist letališča AIA na dve letali […] v višini največ […] milijonov EUR. Obveznosti na dan 31. decembra 2004 so ustrezale približno štirimesečnim pristojbinam, maja 2005 pa približno petmesečnim pristojbinam, kar je nedvomno prekoračitev 45-dnevnega plačilnega roka iz dogovora o finančni poravnavi računov.
On 22 April 2005, Olympic Airlines entered into a settlement agreement with AIA for the payment of EUR […] million of the EUR […] million debt outstanding at that date. This agreement provided for a further EUR […] million in security.
22. aprila 2005 je družba Olympic Airlines z letališčem AIA sklenila dogovor o poravnavi za plačilo […] milijonov EUR od […] milijonov EUR takrat neporavnanega dolga.
Security of EUR […] million was provided in the form of preferred mortgages on two […] aircraft and four engines.
Jamstvo v višini […] milijonov EUR je bilo zagotovljeno s prednostnimi hipotekami na dve letali […] in štiri motorje.
On the basis of this information, the experts were of the opinion that allowing Olympic Airlines to build up debts of EUR […] million over the winter season, and then to convert them into an 18-month short-term loan to be paid over the summer season, in practice amounted to providing Olympic Airlines with seasonal working capital financing.
Na podlagi teh informacij so strokovnjaki izrazili mnenje, da je bilo družbi Olympic Airlines dejansko zagotovljeno financiranje obratnih sredstev, prilagojeno sezonski potrebi, ker je družba Olympic Airlines lahko med zimsko sezono ustvarila dolg v višini […] milijonov EUR, ki ga je lahko nato pretvorila v kratkoročno posojilo z 18-mesečnim rokom vračila, ki ga je bilo treba odplačati v poletni sezoni.
This financing, together with continued tolerance of late payments, suggested that Olympic Airlines was receiving treatment from AIA that would not be available to other airlines.
To financiranje in nenehno dopuščanje zamud pri plačilih kažeta, da je letališče AIA obravnavalo družbo Olympic Airlines drugače kot druge letalske družbe.
ASSESSMENT OF THE AID
6 OCENA POMOČI
LEGAL BASIS OF THE ASSESSMENT
PRAVNA PODLAGA ZA OCENO
Article 87(1) of the EC Treaty states that ‘any aid granted by a Member State or through State resources in any form whatsoever which distorts or threaten 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 common market’.
Člen 87(1) Pogodbe ES navaja, da 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 s skupnim trgom, kolikor prizadene trgovino med državami članicami“.
The concept of State aid encompasses any advantage, direct or indirect, which is financed out of State resources and is granted by the State itself or by any intermediary body acting by virtue of powers conferred on it.
Pojem državne pomoči zajema vsako neposredno ali posredno prednost, ki se financira iz državnih sredstev in jo odobri država sama ali posrednik po naročilu države.
Article 228 of the EC Treaty provides that ‘If the Court of Justice finds that a Member State has failed to fulfil an obligation under the Treaty, the State shall be required to take the necessary measures to comply with the judgment of the Court of Justice.’
Člen 228 Pogodbe ES določa, da „mora država članica, če Sodišče Evropskih skupnosti ugotovi, da ni izpolnila obveznosti na podlagi Pogodbe, sprejeti vse potrebne ukrepe za uskladitev s sodbo Sodišča“.
Article 228(2) of the Treaty provides that ‘If the Commission considers that the Member State concerned has not taken such measures it shall, after giving that State [by letter of formal notice] the opportunity to submit its observations, issue a reasoned opinion specifying the points on which the Member State concerned has not complied with the judgment of the Court of Justice’.
Člen 228(2) Pogodbe določa, da „če po mnenju Komisije zadevna država članica ni sprejela takih ukrepov, Komisija izda obrazloženo mnenje, v katerem natančno navede, v katerih točkah zadevna država članica ni upoštevala sodbe Sodišča, potem ko je tej državi dala [z uradnim obvestilom] možnost, da predloži svoje pripombe“.
The Commission has made an in-depth analysis of the comments received in the course of the procedure, the observations submitted by Greece, and the experts’ study of the restructuring of Olympic Airways and of the behaviour of Olympic Airways and Olympic Airlines since restructuring.
Komisija je izvedla poglobljeno analizo pripomb, ki jih je prejela med potekom postopka, pripomb Grčije in strokovne študije o prestrukturiranju družbe Olympic Airways ter o ravnanju družb Olympic Airways in Olympic Airlines po prestrukturiranju.
The Commission has decided to consider the question whether State aid has been granted under four main headings: (i) the restructuring itself; (ii) whether any other State aid has been given to Olympic Airlines since 2003; (iii) the grant of EUR 130 million to Olympic Airways; and (iv) whether any other State aid has been given to Olympic Airways.
Komisija je odločila, da bo obravnavo vprašanja, ali je bila državna pomoč dodeljena, razdelila v štiri glavne naslove: (i) prestrukturiranje, (ii) ali je družba Olympic Airlines od leta 2003 prejela drugo državno pomoč, (iii) plačilo družbi Olympic Airways v višini 130 milijonov EUR in (iv) ali je družba Olympic Airways prejela drugo državno pomoč.
What was the nature of the restructuring of the Olympic Airways group carried out in December 2003?
Kakšna je bila narava prestrukturiranja skupine Olympic Airways, izvedenega decembra 2003?
In drawing up and implementing Law 3185/2003 the intention of the Greek authorities seems to have been to enable the flight divisions of the Olympic Airways group, now absorbed into Olympic Airlines, to continue trading and to proceed to privatisation.
Grški organi so s pripravo in izvajanjem zakona št. 3185/2003 očitno želeli oddelkom za polete skupine Olympic Airways, preoblikovanim v novo družbo Olympic Airlines, omogočiti nadaljevanje poslovanja in začetek privatizacije.
The Commission must therefore examine the relationship between Olympic Airways and Olympic Airlines.
Zato mora Komisija preučiti razmerje med družbama Olympic Airways in Olympic Airlines.
Olympic Airlines was established out of the flight divisions of Olympic Airways and continues Olympic Airways’ core flight operations; it initially took over all of Olympic Airways’ aircraft, and currently operates 40 aircraft, compared to the 43 previously flown by Olympic Airways, with the same crews on the same routes.
Družba Olympic Airlines je bila ustanovljena iz oddelkov za polete družbe Olympic Airways in nadaljuje glavno dejavnost letenja te družbe; družba Olympic Airlines je najprej prevzela vsa letala družbe Olympic Airways in zdaj opravlja polete s 40 letali, medtem ko jih je prej družba Olympic Airways opravljala s 43 letali z istim osebjem in na istih linijah.
Olympic Airlines has succeeded to the route network, the public service obligation contracts and the rights under bilateral agreements with non-EU countries governing routes previously operated by Olympic Airways.
Družba Olympic Airlines je z nasledstvom pridobila mrežo linij, pogodbe za obveznosti javne službe in pravice do linij na podlagi dvostranskih sporazumov z državami zunaj EU, na katerih je prej letela družba Olympic Airways.