natgillin/translations-raw huggingface dataset:
Necessity of pension relief
Potreba po prevzemu plačevanja pokojnin
The Commission considers that the 1992 transformation of DPLP was necessary to promote competition in the postal market because it put DPLP and its competitors on an equal footing as regards legal form (and thereby eliminated the unlimited guarantee that DPLP had previously enjoyed as a public entity).
Komisija meni, da je bilo preoblikovanje podjetja DPLP leta 1992 potrebno za spodbuditev konkurence na poštnem trgu, saj je bila s tem ukrepom zagotovljena enakost podjetja DPLP in njegovih konkurentov, kar zadeva pravno obliko (s tem je podjetje DPLP izgubilo neomejeno poroštvo, do katerega je bilo dotlej upravičeno kot oseba javnega prava).
However, neither the Belgian State nor the Régie des Postes had accumulated reserves matching the accumulated pension liabilities.
Vendar si niti belgijska država niti agencija Régie des postes nista nikoli ustvarili rezerv, ki bi se ujemale z že nastalimi pokojninskimi obveznostmi.
When DPLP was incorporated in 1992, it continued to be responsible for pension obligations, but no corresponding assets were transferred to its accounts to cover those obligations.
Podjetje DPLP je ob ustanovitvi leta 1992 še naprej nosilo pokojninske obveznosti, vendar niso bila v njegovo knjigovodstvo prenesena nobena sredstva za njihovo kritje.
As a result, the payment of pensions would gradually have become an unsustainable burden on DPLP, since the retirement age of many civil servants was approaching.
Torej bi plačevanje pokojnin za podjetje DPLP sčasoma postalo več kot pretežko breme, saj so se številni javni uslužbenci bližali upokojitveni starosti.
Even though measures (improved productivity, gradual personnel reduction as a result of natural wastage, pay indexation) would have been taken to improve this situation, they would not have been sufficient to balance DPLP’s finances in the long term (see Figure 3 below).
Čeprav so bili sprejeti ukrepi za izboljšanje tega položaja (povečanje storilnosti, postopno zmanjševanje števila zaposlenih zaradi „naravnih“ prekinitev delovnega razmerja, indeksacija plač), to ne bi zadostovalo za vzpostavitev trajnega ravnovesja finančnega položaja podjetja DPLP (glej preglednico 3 v nadaljevanju).
This is in particular because the transformation into a private-law company also meant that DPLP stopped employing civil servants and only hired contractual employees (subject to a general employment contract and labour law requirements).
Razlog za to je zlasti dejstvo, da je preoblikovanje podjetja DPLP v podjetje zasebnega prava pomenilo tudi, da to ne bo več zaposlovalo javnih uslužbencev, temveč le še pogodbene uslužbence (s katerimi se sklene splošna pogodba o zaposlitvi in za katere veljajo določbe delovnega prava).
Consequently, after 1997, it would have had to finance from its revenues both the pension expenses for retired civil servants and social contributions linked to pensions for its active workforce of contractual employees.
Podjetje DPLP bi zato moralo po letu 1997 iz lastnih prihodkov hkrati financirati izdatke za pokojnine upokojenih javnih uslužbencev in prispevke za socialno varnost, povezane s pokojninskim zavarovanjem svojih aktivnih pogodbenih uslužbencev.
DPLP’s cash flow would have turned increasingly negative year after year, as the increasing pension payments would have exceeded revenues generated from its activities (see table below).
Negativna usmeritev denarnih tokov podjetja DPLP bi se z leti le še poslabšala, saj bi izplačila višjih pokojnin presegla prihodke iz dejavnosti podjetja (glej preglednico 3).
Figure 3
Preglednica 3
Simulations of DPLP’s cash flow conducted by the Belgian authorities in 1996
Simulacija denarnih tokov podjetja DPLP, ki so jo izdelali belgijski organi leta 1996
Cash flow simulations including legal pensions for statutory personnel in the absence of pension reform
Simulacija denarnih tokov skupaj z zakonsko določenimi pokojninami za stalne uslužbence, če ne bi bilo pokojninske reforme
EUR Millions
v milijonih EUR
Status quo (1)
Dosedanje stanje (1)
Improvement measures (2)
Ukrepi za Izboljšanje položaja (2)
Status quo: maintaining the size of DPLP’s statutory personnel, no salary indexation, no substantial productivity improvement.
Dosedanje stanje: ohranitev števila stalnih uslužbencev podjetja DPLP, brez indeksacije plač in povečanja storilnosti
Improvement measures: improved productivity, gradual personnel reduction as a result of natural wastage, pay indexation.
Ukrepi za izboljšanje položaja: povečana storilnost, postopno zmanjševanje števila zaposlenih, povezano z „naravnimi“ prekinitvami delovnega razmerja, indeksacija plač
Furthermore, complete refinancing of pension costs through increased regulated letter revenues would have led to very high letter prices and perhaps substantially decreased the number of letters sent to an extent that would have endangered the provision of the universal letter services.
Poleg tega bi popolno refinanciranje stroškov za pokojnine s povečanjem prihodkov iz organiziranih poštnih pošiljk privedlo do zelo visokih tarif pošiljanja in morebitnega velikega upada števila poslanih pisem, zato bi bila ogrožena ponudba storitev univerzalnih poštnih pošiljk.
The Commission also takes the view that the measures in question are tailored to the objective of common interest pursued.
Komisija še meni, da so zadevni ukrepi prilagojeni cilju v interesu Skupnosti, za uresničitev katerega so bili sprejeti.
No other instrument could have been more effective.
Tega vprašanja se ne bi bilo mogoče učinkoviteje lotiti z nobenim drugim sredstvom.
In the sectors with an SGEI, public service compensation could indeed have been granted, but such an approach would not be sustainable over the long term because of the specific structural nature of the problem.
V sektorjih, ki zagotavljajo katero od SSGP, bi bilo sicer mogoče podeliti nadomestila za javne storitve, vendar tak pristop zaradi posebne strukturne narave problematike dolgoročno ne bi bil vzdržen.
Considering the objectives of liberalisation of the postal markets, notably safeguarding the provision of high quality and affordable universal postal services, and considering the objective of promoting fair competition, the pension relief constituted a necessary measure.
Glede na cilje liberalizacije poštnih trgov, ki vključujejo zlasti zagotavljanje ponudbe kakovostnih univerzalnih poštnih storitev po dostopnih cenah, in ob upoštevanju cilja spodbujanja lojalne konkurence je bil prevzem plačevanja pokojnin potreben ukrep.
Proportionality of pension relief
Sorazmernost prevzema plačevanja pokojnin
The La Poste Decision set out the Commission’s proportionality assessment of aid measures that provide relief from pension costs for incumbents in the postal sector who continue to employ civil servants at terms which were agreed during the monopoly period.
Komisija je v odločbi v zvezi s francoskim podjetjem La Poste predstavila svojo oceno, kar zadeva sorazmernost ukrepov pomoči, povezanih s prevzemom stroškov za pokojnine v breme tradicionalnih operaterjev v poštnem sektorju, ki še naprej zaposlujejo javne uslužbence pod pogoji, dogovorjenimi v času, ko so bili v monopolnem položaju.
The proportionality assessment must be carried out with regard to the establishment of a level playing field on the markets which are open to competition (e.g. mail, parcels, and financial services).
O sorazmernosti je treba presojati glede na vzpostavitev enakih pogojev na trgih, odprtih za konkurenco (na primer poštne pošiljke, paketi in finančne storitve).
The incumbent must be subject to the same rate of social security contributions as its competitors.
Tradicionalni operater mora plačevati enake stopnje prispevkov za socialno varnost kot njegovi konkurenti.
Given that DPLP’s contractual personnel is legally in the same situation as employees of any private company, while the statutory personnel has a status similar to civil servants, a comparison of the social contributions paid by DPLP for each category of employees makes it possible to verify whether, following the implementation of the pension relief measure, DPLP meets the condition of being subject to the same rate of social security contributions as its competitors.
Ker so pogodbeni uslužbenci podjetja DPLP s pravnega vidika v enakem položaju kot zaposleni v katerem koli zasebnem podjetju – v nasprotju s stalnimi uslužbenci, katerih statut je podoben statutu javnih uslužbencev – je mogoče s primerjavo prispevkov za socialno varnost, ki jih izplačuje podjetje DPLP za posamezno kategorijo zaposlenih, preveriti, ali to podjetje po razbremenitvi stroškov za pokojnine izpolnjuje pogoj v zvezi s plačevanjem enake stopnje prispevkov za socialno varnost, kot jo plačujejo njegovi konkurenti.
A detailed comparison of the social security costs paid by DPLP for its statutory personnel and its contractual personnel is summarised in the following table:
V zbirni preglednici spodaj so podrobno prikazani stroški za socialno varnost, ki jih plačuje podjetje DPLP za svoje stalne in pogodbene uslužbence:
Social security costs paid and incurred by DPLP
Stroški za socialno varnost, ki jih nosi in plačuje podjetje DPLP
DPLP contributions to the social security system, including 8,86 % for pension contributions
Prispevek podjetja DPLP v sistem socialne varnosti, od tega 8,86 % iz naslova pokojnin
Costs borne directly by DPLP
Stroški, ki jih nosi neposredno podjetje DPLP
Sickness and disability
Bolezni in invalidnost
Compensation contribution [54]
Prispevek k plačilu odškodnin [54]
Structural reduction [55]
Strukturno znižanje [55]
Total EMPLOYER CONTRIBUTION
PRISPEVEK DELODAJALCA k skupnemu znesku
EMPLOYEE CONTRIBUTIONS
PRISPEVKI ZAPOSLENIH
Employee contributions to the general social security system
Prispevek zaposlenega v splošni sistem socialne varnosti
As this table shows, the rate of DPLP’s contributions to the Belgian social security system (nominal percentage of wage costs) is considerably lower than that of private operators ([…] % against […] %).
Kot je prikazano v preglednici zgoraj, je raven prispevkov podjetja DPLP v belgijski sistem socialne varnosti (nominalni odstotni delež stroškov za plače) precej nižja od ravni prispevkov zasebnih operaterjev ([…] % v primerjavi z […] %).
However, when the costs directly borne by the employer are included, in order to compare the actual social contribution rates, the two percentages are almost equal and even slightly higher for DPLP statutory personnel ([…] % against […] %).
Če pa za primerjavo dejanskih stopenj prispevkov za socialno varnost upoštevamo stroške, ki neposredno bremenijo delodajalca, sta zadevna odstotna deleža skoraj enaka in celo nekoliko večja za stalne uslužbence podjetja DPLP ([…] % v primerjavi z […] %).
It can also be noted that the contributions paid by employees are essentially equal in both cases ([…] % against […] %).
Hkrati lahko ugotovimo, da so prispevki, ki jih plačujejo zaposleni, v obeh primerih skoraj enaki ([…] % v primerjavi z […] %).
The lower nominal rate of social security contributions paid by DPLP for statutory personnel is because of the exemption from certain social security contributions that are not applicable to employees with civil servant status (e.g. occupational illness, unemployment, industrial accident).
Podjetje DPLP za svoje stalne uslužbence plačuje nižjo nominalno stopnjo prispevkov za socialno varnost, ker so izvzeti nekateri prispevki za socialno varnost, ki se ne uporabljajo za zaposlene, za katere velja statut javnih uslužbencev (na primer poklicne bolezni, brezposelnost, nezgode pri delu).
However, DPLP itself directly supports the cost of the exempted contributions on account of the special status of its statutory personnel.
Vendar to podjetje zaradi posebnega statuta svojih stalnih uslužbencev samo neposredno nosi stroške prispevkov, za katere velja izvzetje.
This approach results in high direct costs for DPLP.
Zaradi takega pristopa zanj nastanejo visoki neposredni stroški.
The employee contribution, which should also be taken into account as employees have to pay this from the salary paid to them by the employer (therefore it is also a cost for the employer), is slightly higher for statutory personnel than for contractual personnel.
Kar zadeva prispevek, ki ga zaposleni plačujejo sami in ki bi ga bilo treba prav tako upoštevati, saj morajo zaposleni ta prispevek plačevati od plače, ki jim jo izplačuje delodajalec (in je torej tudi ta prispevek strošek zanj), je ta nekoliko višji za stalne kot za pogodbene uslužbence.
The Belgian authorities and DPLP have provided information showing the overall stability of direct contributions over time.
Belgijski organi in podjetje DPLP so predložili informacije, iz katerih je razvidno, da se neposredni prispevki s časovnega vidika večinoma niso veliko spreminjali.
Although the direct costs borne directly by DPLP ([…] %) are not stricto sensu equivalent to social contributions, it should be taken into account that these costs are not voluntary, but instead stem directly from the particular status of the statutory employees and were therefore imposed on DPLP.
Čeprav neposredni stroški, ki jih nosi neposredno podjetje DPLP ([…] %) – če jih razlagamo ozko – niso enakovredni prispevkom za socialno varnost, je treba upoštevati dejstvo, da ti stroški niso prostovoljni, temveč izhajajo neposredno iz posebnega statuta stalnih uslužbencev in je bilo torej njihovo plačilo podjetju DPLP naloženo.
It seems therefore logical to treat them as equivalent to other compulsory social security costs in terms of their origin and their purpose.
Torej se zdi logično, da se z vidika izvora in namena izenačijo z drugimi obveznimi stroški za socialno varnost.
Consequently, these direct costs should be taken into account when calculating DPLP’s actual social contributions.
Zato je treba zadevne neposredne stroške upoštevati pri izračunu dejanskih prispevkov podjetja DPLP za socialno varnost.
The resulting total social security contribution rate would be slightly higher for DPLP statutory personnel ([…] %) than for the personnel of private companies ([…] %).
Tako izračunana skupna stopnja prispevkov za socialno varnost bi bila nekoliko višja za stalne uslužbence podjetja DPLP ([…] %) kot za zaposlene v podjetjih zasebnega sektorja ([…] %).
Balancing test for pension relief
Merilo za pretehtanje prevzema plačevanja pokojnin
Positive effects of the aid measures
Pozitivni učinki ukrepov pomoči
The reform of the pension arrangements applicable to DPLP was an important stage in adapting the undertaking to progressive liberalisation and with a view to the full liberalisation of the Belgian postal market, which plays an important role in the Lisbon strategy for growth and employment.
Reforma pokojninskega sistema, ki se uporablja za podjetje DPLP, je bistvena faza v prilagajanju podjetja postopni liberalizaciji in pričakovanju popolne liberalizacije belgijskega poštnega trga, ki ima pomembno vlogo v okviru lizbonske strategije za rast in zaposlovanje.
In the La Poste Decision, the Commission stated that the liberalisation of the postal sector could be made more difficult if plans to reform pension schemes (comparable to that implemented in Belgium) were not approved.
Komisija je v odločbi v zvezi s francoskim podjetjem La Poste navedla, da bi liberalizacija poštnega sektorja lahko postala težja, če ne bi odobrili takih načrtov pokojninske reforme (ki je primerljiva s pokojninsko reformo v Belgiji).
The Commission also considers that the measures in question, even though they do not concern special arrangements for the benefits paid to pensioners, introduce sustainability into a financing mechanism that past developments had rendered obsolete.
Komisija še meni, da zadevni ukrepi, čeprav ne zadevajo posebnega sistema v zvezi z dajatvami za pokojnine, omogočajo trajnost mehanizma financiranja, ki je zaradi zgodovinskega razvoja postal zastarel.
The Commission considers that the measures are, therefore, to be seen in the more general framework of pension system reform in Member States, which has the support of both the Council and the Commission.
V zvezi s tem ocenjuje, da ti ukrepi zato spadajo v širši okvir reforme pokojninskih sistemov držav članic, ki jo skupno želita Svet in Komisija.
Negative effects of the aid measures
Negativni učinki ukrepov pomoči
The negative effects of the measure appear limited since, given DPLP’s history and its activities, it is evident that a large proportion of its pension liabilities relate to activities in the reserved sector, where the distortion of competition is by nature limited.
Negativni učinki ukrepa se zdijo omejeni, saj je glede na preteklost podjetja DPLP in njegovih dejavnosti jasno, da se večina njegovih obveznosti v zvezi s pokojninami nanaša na dejavnosti v rezerviranem sektorju, v katerem je izkrivljanje konkurence omejeno že po naravi.
Even if the measure in question could, in theory, enable DPLP to retain a dominant position, the Commission regards this as a low risk since the measures simply align the contributions paid by DPLP with those paid by its competitors.
Zadevni ukrep bi teoretično podjetju DPLP lahko omogočil, da obdrži prevladujoč položaj. Vendar Komisija meni, da je to tveganje majhno, ker so ukrepi omejeni na izenačitev prispevkov, ki jih plačuje podjetje DPLP, s prispevki njegovih konkurentov.
It follows from the foregoing observations that the negative effects of the aid granted to DPLP have been limited in comparison with the positive effects of the measure.
Iz navedenega izhaja, da so negativni učinki pomoči, odobrene podjetju DPLP, omejeni v primerjavi s pozitivnimi učinki ukrepa.
Since the measures are limited to what is strictly necessary to establish a level playing field for social security contributions and put an end to a distortion of competition that was a disadvantage for DPLP, they do not affect trading conditions to an extent contrary to the common interest.
Ker so ukrepi omejeni na to, kar je nujno potrebno za vzpostavitev enakih pogojev glede prispevkov za socialno varnost, in odpravljajo izkrivljanje konkurence, ki je škodovalo podjetju DPLP, ne vplivajo toliko na trgovinske pogoje, da bi bilo to v nasprotju s skupnimi interesi.
Consequently, the Commission is of the opinion that the 1997 pension waiver can therefore be declared to be compatible aid within the meaning of Article 107(3)(c) TFEU since DPLP is not in a better situation than other operators as regards the social security costs of its statutory personnel.
Zato Komisija meni, da je ukrep prevzema plačevanja pokojnin, ki je bil sprejet leta 1997, mogoče šteti za združljiv z notranjim trgom v smislu člena 107(3)(c) PDEU, saj podjetje DPLP z vidika stroškov za socialno varnost svojih stalnih uslužbencev ni v boljšem položaju kot drugi operaterji.
ASSESSMENT OF THE PUBLIC SERVICE COMPENSATION AND OTHER MEASURES
OCENA NADOMESTILA ZA JAVNE STORITVE IN DRUGIH UKREPOV
Annual compensation
Letna nadomestila
In respect of the compensation for public service costs, the Altmark judgment [56] lays down the criteria public measures must fulfil in order to be regarded as compensation for public service obligations and not State aid within the meaning of Article 107(1) TFEU.
Kar zadeva nadomestilo stroškov za javne storitve, so v sodbi v zadevi Altmark [56] opredeljena merila, ki jih javni poseg mora izpolnjevati, da se lahko obravnava kot nadomestilo za obveznosti javne službe in je tako izvzet iz opredelitve za državno pomoč v smislu člena 107(1) PDEU.
In the present case, these criteria, in particular the fourth criterion, are not fulfilled: DPLP was not chosen by means of a public procurement procedure.
V obravnavani zadevi ta merila – zlasti četrto – niso izpolnjena, saj podjetje DPLP ni bilo izbrano v postopku oddaje javnih naročil.
Moreover, the Belgian authorities have not proved that the level of compensation was determined on the basis of an analysis of the costs which a typical, well-run undertaking with adequate means would have incurred in discharging the public service obligations entrusted to it, nor is there any indication or information available to the Commission that would suggest that the fourth criterion is met.
Poleg tega belgijski organi niso dokazali, da je bila raven nadomestila določena na podlagi analize stroškov, ki bi jih za opravljanje zahtevanih obveznosti javne službe nosilo dobro vodeno povprečno podjetje, ki razpolaga z ustreznimi sredstvi, Komisija pa nima nobenega kazalca ali informacije, na podlagi katerih bi lahko sklepala, da je četrto merilo izpolnjeno.
Since the annual compensation benefited only one undertaking and provided additional funds to that undertaking, the measure conferred a selective advantage on DPLP.
Ker je bilo do letnih nadomestil upravičeno samo eno podjetje in so bila zato temu podjetju dana na voljo dodatna sredstva, je podjetje DPLP s tem pridobilo selektivno prednost.
Since not all the Altmark conditions are fulfilled, the measure conferred a selective advantage on DPLP.
Ker različni pogoji, opredeljeni v sodbi v zadevi Altmark, niso izpolnjeni, je podjetje DPLP z ukrepom pridobilo selektivno prednost.
2003 capital injection: the Belgian authorities have claimed that the 2003 capital injection (EUR 297,5 million) complied with the MEIP and therefore did not constitute State aid.
Kapitalska injekcija iz leta 2003: belgijski organi so navedli, da se kapitalska injekcija iz leta 2003 (297,5 milijona EUR) sklada z načelom vlagatelja v tržnem gospodarstvu in zato ni državna pomoč.
According to the Belgian authorities, that capital increase aimed at strengthening DPLP’s equity capital for the construction and upgrade of the sorting centres, the optimisation of mail distribution routes and automation.
Po njihovih navedbah je bil njen namen okrepiti lastniški kapital podjetja DPLP, ki je načrtovalo zgraditev in posodobitev centrov za razvrščanje, izboljšanje dostave pošte ter avtomatizacijo.
The funds injected were also intended to cover personnel costs arising from a reduction in the number of employees through an early retirement scheme, a reduction in working time and an increase in the salaries of new postal workers.
Ta sredstva naj bi krila tudi stroške za zaposlene, ki so nastali zaradi zmanjšanja števila uslužbencev v povezavi s sistemom predčasnega upokojevanja, skrajšanjem delovnega časa in zvišanjem plač, ponujenih na novo zaposlenim.
In order to prove that the capital injection complied with the MEIP, the Belgian authorities carried out profitability forecasts as part of their strategic plan, which showed a profitability level above the cost of capital that would be required by a private investor.
Da bi belgijski organi dokazali, da se je ta kapitalska injekcija skladala z načelom vlagatelja v tržnem gospodarstvu, so v okviru svojega strateškega načrta izdelali napovedi dobička, na podlagi katerih je bila raven dobička višja od stroškov kapitala, ki bi ga zahteval zasebni vlagatelj.
The projections and profit calculation carried out by the Belgian authorities are future-oriented, very detailed and in line with the method that would be used by a private investor:
Napovedi in izračun dobička, ki so jih izdelali belgijski organi, so bili pripravljeni vnaprej, so zelo podrobni in se skladajo z metodo, ki bi jo uporabil zasebni vlagatelj:
profitability was calculated using the discounted future cash flow method, which takes into account the future growth of the company and the ability of the investments to generate profits and cash flows for shareholders;
donosnost je bila izračunana po metodi diskontiranih prihodnjih denarnih tokov, s katero se upoštevata prihodnja rast podjetja ter zmožnost naložb, da ustvarijo dobiček in denarne tokove za delničarje;
three different scenarios were considered: an optimistic scenario, a pessimistic scenario and a most likely scenario, which was finally retained to assess the sensitiveness of the projections;
predvideni so bili trije različni scenariji: optimistični in pesimistični scenarij ter najverjetnejši scenarij, ki se je nazadnje upošteval pri oceni občutljivosti napovedi;