natgillin/translations-raw huggingface dataset:
Retail network obligation imposed by the State
Obveznost maloprodajne mreže, ki jo je naložila država
Minimum 1300
Najmanj 1300
Minimum 589
Najmanj 589
No obligation
Nobene obveznosti
As can be seen from table above, DPLP’s actual retail network fulfils the requirements of the State: the total number of outlets and the number of post offices are both above the required level.
Kot izhaja iz preglednice zgoraj, so z dejansko maloprodajno mrežo podjetja DPLP izpolnjene zahteve države, saj sta skupno število točk za poštne storitve in število poštnih uradov večji od zahtevanega.
By contrast, the hypothetical network that DPLP would operate if it were allowed to choose its retail network on a purely commercial basis would be significantly different: the total number of points poste would increase, but there would no longer be post offices run by DPLP.
Pač pa bi bila hipotetična mreža, ki bi jo podjetje DPLP uporabljalo, če bi lahko svojo maloprodajno mrežo izoblikovalo le na podlagi popolnoma komercialnih vzgibov, zelo drugačna: skupno število poštnih točk bi se povečalo, medtem ko bi zadevno podjetje ukinilo poštne urade, ki jih upravlja.
Reality of the network constraint: it should be pointed out that the State-imposed constraint on DPLP is not clearly established.
Resničnost zahtev v zvezi z mrežo: treba je poudariti, da zahteva, ki jo je država naložila podjetju DPLP, ni jasno dokazana.
First, the actual network operated by DPLP is larger than that required by the State.
Prvič, mreža, ki jo podjetje DPLP dejansko vzdržuje, je večja od tiste, ki jo zahteva država.
Both the total number of outlets and the number of post offices is higher than the minimum required by the State. This could imply that DPLP is not actually constrained by the obligations, but instead chooses freely to operate a network of the current size.
Skupno število točk za poštne storitve in število poštnih uradov presegata najmanjše število, ki ga zahteva država, kar bi lahko pomenilo, da zadevne obveznosti podjetja DPLP ne bremenijo, saj po svoji volji vzdržuje mrežo obstoječe velikosti.
The Belgian authorities justify this excess number of post offices by the 10 km distance requirement, the need to have a safety margin in case of unexpected closures of points poste, and their intention to increase the required minimum number of post offices to 650 in the next management contract, which would make it counter-productive to close offices to come down to the level currently required, only to re-open them again later.
Belgijski organi presežno število poštnih uradov pojasnjujejo s pogojem o 10 km, potrebo po varnostnem manevrskem prostoru za primer nepričakovanega zaprtja poštnih točk, pa tudi s svojo namero, da bodo najmanjše zahtevano število poštnih uradov v naslednji pogodbi o upravljanju povečali na 650, zato bi bilo škoda, če bi na podlagi trenutno določenega števila nekatere poštne urade najprej zaprli, čez čas pa bi jih morali znova odpreti.
The Belgian authorities argue that, for these reasons, it has not been feasible for DPLP to further decrease the number of post offices to move it closer to the minimum requirement of 589.
Belgijski organi trdijo, da podjetje DPLP zato ni moglo dodatno zmanjšati števila poštnih uradov, da bi se približalo najmanjšemu zahtevanemu številu, to je 589.
According to the Belgian authorities, the current network of 713 post offices is therefore de facto constrained by the State requirements despite the nominal excess in the numbers of outlets.
Menijo, da je trenutna konfiguracija mreže s 713 poštnimi uradi kljub nominalnemu presežku točk za poštne storitve dejansko določena z zahtevami države.
The business model of the points poste has not necessarily been available since 1992.
Poslovni model poštnih točk ni nujno na voljo od leta 1992.
Furthermore, in the past, DPLP’s workforce was mainly composed of civil servants, whose payroll costs were very rigid.
Poleg tega so bili zaposleni pri podjetju DPLP v preteklosti večinoma stalni uslužbenci z zelo neprožnimi stroški za plače.
As the points poste are not run by DPLP personnel, the DPLP statutory employees no longer working in post offices would have remained on DPLP’s payroll.
Ker poštnih točk ne upravljajo zaposleni podjetja DPLP, bi zadevno podjetje še naprej plačevalo stalne uslužbence, ki ne bi bili več zaposleni v poštnih uradih.
It is therefore doubtful whether, in the early part of the period under investigation, the potential closure of post offices would have entailed savings in direct payroll costs.
Torej je le malo verjetno, da bi se zaradi morebitnega zaprtja poštnih uradov na začetku obdobja, na katero se nanaša preiskava, neposredno znižali stroški za plače.
By contrast, in 2009, when the workforce was composed to a higher degree of contractual workers, such cost savings could have materialised to some extent.
Nasprotno, tak prihranek bi bil lahko v nekem obsegu mogoč leta 2009, saj je bilo takrat zaposlenih več pogodbenih uslužbencev.
With the gradual transition towards less rigid staffing and the successive improvements in the cost accounting system, the accounting data from more recent years can be considered free from this type of distortion.
Glede na postopen prehod na uslužbence z manj togim statutom in zaporedne izboljšave sistema stroškovnega računovodstva je mogoče šteti, da so računovodski podatki za nedavna poslovna leta izvzeti iz takih izkrivljanj.
However, given that there are still over 20000 civil servants working for bpost, who can neither be employed in points poste nor be dismissed, the replacement of all post offices by points poste remains a purely theoretical and unrealistic option even today.
Ker pa za podjetje bpost še danes dela več kot 20000 javnih uslužbencev, ki jih ni mogoče niti zaposliti v poštnih točkah niti odpustiti, je nadomestitev vseh poštnih uradov s poštnimi točkami še vedno le teoretična in nerealistična možnost.
The Belgian authorities underline, however, that potential redundancy costs in the past would have been offset by savings in operating costs and the sale of unnecessary buildings.
Belgijski organi kljub temu poudarjajo, da bi v preteklosti prihranki pri operativnih stroških in prodaja stavb, ki jih podjetje ne bi več potrebovalo, nadomestili stroške odpuščanja.
As regards the reliability of the data for the years 1992-2002, the Belgian authorities state that the costs of the retail network have probably been underestimated, as some items that could have been considered network costs have been grouped in other cost centres.
Kar zadeva zanesljivost podatkov za obdobje 1992–2002, trdijo, da so bili stroški maloprodajne mreže mogoče dejansko podcenjeni, saj so bili nekateri elementi, ki bi jih lahko šteli za stroške mreže, razvrščeni v druge stroškovne centre.
Consequently, the weaknesses in the backward projection method would be offset by the other, conservative assumptions made by the Belgian authorities when calculating the cost in the past years.
Zato naj bi bile pomanjkljivosti metode projekcije za nazaj omiljene z drugimi previdnimi domnevami, ki so jih belgijski organi uporabili pri izračunu stroškov za predhodna poslovna leta.
Existence of a specific obligation for territorial coverage: even if the existence of the network constraint were accepted, the Belgian authorities’ claim that it results in a separate territorial coverage mission does not seem justified because there do not appear to be specific provisions in the management contracts defining such an obligation that would be distinct from and go beyond the requirements of the USO and other public services obligations.
Obstoj posebne obveznosti ozemeljske navzočnosti: tudi če priznamo obstoj zahteve v zvezi z mrežo, se trditev belgijskih organov, da je ta zahteva povezana z ločeno nalogo ozemeljske navzočnosti, ne zdi utemeljena. Zdi se namreč, da pogodbe o upravljanju ne vsebujejo posebnih določb, s katerimi bi bila opredeljena resnična obveznost ozemeljske navzočnosti, ki bi bila ločena in bi presegala zahteve, povezane z obveznostmi univerzalne storitve in drugimi obveznostmi javne službe.
On the contrary, the management contracts between DPLP and the Belgian State specify that the sole purpose of the network constraint is to ensure the universal service and the other SGEIs (distribution of newspapers, magazines, postal accounts, postal orders, etc.); and the network costs necessary for the provision of these services are a priori already booked in the accounts of these different services [119].
Nasprotno, v pogodbah, ki sta jih sklenili podjetje DPLP in belgijska država, je določeno, da je edini cilj zahteve v zvezi z mrežo zagotoviti univerzalno storitev in druge SSGP (dostavo dnevnega tiska in revij, poštni računi, nakaznice itd.), zato so za to potrebni stroški mreže a priori že knjiženi v bilancah teh različnih storitev [119].
In addition, the management contracts do not provide for any mechanism to compensate for the costs of a territorial coverage obligation.
Poleg tega ni s pogodbami o upravljanju določen noben mehanizem za nadomestilo stroškov obveznosti ozemeljske navzočnosti.
The Commission notes that the requirement to define parameters in advance for calculating compensation was introduced in the 2005 SGEI Framework and that overcompensation for SGEI costs incurred by DPLP has been identified in the period after 2005 (see recital 386).
Komisija opozarja, da je bila obveznost predhodne določitve parametrov za izračun nadomestila vpeljana z okvirom o SSGP iz leta 2005 in da je bilo prekomerno nadomestilo stroškov za SSGP, ki jih je nosilo podjetje DPLP, ugotovljeno za obdobje po letu 2005 (glej uvodno izjavo 386).
It should be noted that, in accordance with Article 3 of Directive 97/67/EC, Member States are required to impose an obligation upon postal incumbents to provide a universal service at an appropriate level of quality, including appropriate geographic coverage.
Treba je opozoriti, da morajo države članice na podlagi člena 3 Direktive 97/67/ES svojim tradicionalnim poštnim operaterjem naložiti obveznost zagotavljanja univerzalne storitve na ustrezni kakovostni ravni, zlasti kar zadeva geografsko pokrivanje.
However, this territorial coverage, which also exists in the present Belgian case, is only one of the multiple aspects of the USO.
Vendar je zadevno ozemeljsko pokrivanje, ki obstaja v obravnavani zadevi v zvezi z Belgijo, le eden od številnih vidikov obveznosti univerzalne storitve.
In the management contracts entrusting DPLP with the universal service mission, the Commission cannot identify any reference to an additional mission requiring the postal incumbent to operate a larger network of offices beyond the territorial coverage imposed by the USO and other related public services to meet objectives of territorial cohesion or development.
Komisija v pogodbah o upravljanju, s katerimi je podjetje DPLP pooblaščeno za opravljanje univerzalne storitve, ni našla nobene navedbe v zvezi z dodatno nalogo, na podlagi katere bi bilo tradicionalnemu poštnemu operaterju naloženo vzdrževanje obsežnejše mreže z več uradi, kot se to zahteva na podlagi ozemeljskega pokrivanja, ki izhaja iz obveznosti javne službe in drugih povezanih javnih služb ter se sklada z logiko ozemeljske kohezije ali razvoja.
There is no doubt that each post office run by DPLP for universal service reasons contributes to territorial cohesion [120]. However, legally speaking, the obligation to operate it is linked to the need to guarantee a sufficient degree of quality in the universal postal service and other related services.
Nobenega dvoma ni, da vsak poštni urad, ki ga podjetje DPLP uporablja za zagotavljanje univerzalne storitve, pripomore k ozemeljski koheziji [120], vendar je s pravnega vidika obveznost vzdrževanja zadevnega poštnega urada povezana s potrebo po zagotavljanju dovolj kakovostne univerzalne poštne storitve in drugih povezanih storitev.
In order to invoke such a complementary territorial mission, in the light of the relevant case law, it would be necessary for DPLP to be entrusted with a separate and clearly defined mission to operate offices beyond the size of the postal network fixed for universal service reasons.
Na podlagi upoštevne sodne prakse bi moralo biti podjetje DPLP, da bi se lahko sklicevalo na dopolnilno ozemeljsko nalogo, zadolženo za ločeno in jasno opredeljeno nalogo vzdrževanja uradov poleg poštnega omrežja, katerega velikost je bila določena za univerzalno dejavnost.
This entrustment would have to specify the obligations, the ensuing costs and the system for financing the net costs of the additional territorial mission.
V takem pooblastilu bi morali biti natančno opredeljeni obveznosti, stroški, ki so povezani s temi obveznostmi, in sistem financiranja neto stroškov dodatne ozemeljske naloge.
The Commission cannot find any of these elements in the management contracts between the State and DPLP.
Komisija v pogodbah o upravljanju, ki sta jih sklenili država in podjetje DPLP, ni zasledila nobenega od navedenih elementov.
The Belgian authorities and DPLP are in fact trying artificially to justify a posteriori the existence of a distinct territorial mission by arguing that the territorial coverage set out in the management contracts is necessary on two counts: both for USO purposes and for an alleged territorial mission beyond the USO.
Belgijski organi in podjetje DPLP so v bistvu želeli naknadno umetno utemeljiti obstoj ločene ozemeljske naloge, pri čemer so trdili, da ozemeljsko pokrivanje, določeno s pogodbami o upravljanju, obstaja iz dveh razlogov, saj naj bi hkrati izhajalo iz univerzalne storitve in domnevne ozemeljske naloge, ki naj bi presegala obveznost univerzalne storitve.
However, the relevant contracts lack any provisions on the alleged separate territorial mission requiring DPLP to operate a larger network than that laid down for universal service provision.
Vendar zadevne pogodbe ne vsebujejo nobene določbe, ki bi napeljevala na domnevno ločeno ozemeljsko nalogo, zaradi katere bi moralo podjetje DPLP vzdrževati obsežnejšo mrežo, kot je predvidena za zagotavljanje univerzalne storitve.
It should be noted that the artificial nature of the claims made by the Belgian authorities and DPLP is further evidenced by their own reasoning.
Treba je opozoriti, da izmišljenost trditev belgijskih organov in podjetja DPLP izhaja tudi iz njihovih lastnih trditev.
The Belgian authorities, with a view to diminishing the level of potential overcompensation, would like the Commission to take into consideration, as part of the costs of an additional territorial mission beyond the scope of the USO, the difference between the real cost of a fully-fledged office and the cost of a hypothetical point poste that would replace it.
Belgijski organi želijo, da bi Komisija zaradi znižanja ravni morebitnega prekomernega nadomestila kot stroške, nastale zaradi opravljanja dodatne ozemeljske naloge, ki presega obveznost univerzalne storitve, upoštevala razliko med dejanskimi stroški samostojnega poštnega urada in stroški hipotetične poštne točke, ki bi ga lahko nadomestila.
This reasoning does not rely upon a hypothetical larger network that DPLP would operate to meet its territorial objectives, but only identifies the extra cost of the universal service coverage, which is not entitled to aid under the management contracts.
Te trditve se ne opirajo na domnevno obsežnejšo mrežo, ki naj bi jo podjetje DPLP vzdrževalo za uresničitev ozemeljskih ciljev. Z njimi so izpostavljeni le dodatni stroški, nastali zaradi opravljanja univerzalne storitve, za katero se na podlagi pogodb o upravljanju ne izplačuje nobena pomoč.
This absence of a territorial objective is confirmed by the fact that the Belgian authorities would have to substantially increase the number of points poste to provide the universal service since it is not possible to do it with an equivalent number of points poste.
Neobstoj ozemeljskega cilja potrjuje tudi dejstvo, da bi morali belgijski organi za zagotovitev univerzalne storitve precej povečati število poštnih točk, saj je ni mogoče zagotavljati z enakim številom takih točk.
Nevertheless, it can be observed that, although it does not appear possible to accept the claim by the Belgian authorities of a real and distinct territorial coverage obligation, the network constraint imposed by the Belgian State to operate a network capable of delivering the universal service and the other public services not only concerns those services, but also induces additional costs for the commercial services.
Kljub temu je mogoče ugotoviti, da se trditev belgijskih organov, ki se sklicujejo na dejansko in ločeno obveznost ozemeljske navzočnosti, zdi sicer nesprejemljiva, vendar se zahteva v zvezi z mrežo, ki jo je naložila belgijska država in s katero se zahteva vzdrževanje mreže za zagotavljanje univerzalne storitve in drugih javnih storitev, hkrati ne nanaša le na te storitve, temveč povzroča tudi dodatne stroške za komercialne storitve.
In line with activity-based costing and in accordance with the Chronopost case law, all the activities using the retail network contribute towards its common costs, as explained in recital 354.
Kot je bilo pojasnjeno v uvodni izjavi 354, na podlagi analize stroškov po dejavnosti in v skladu s sodbo v združenih zadevah Chronopost vse dejavnosti, ki uporabljajo maloprodajno mrežo, prispevajo k skupnim stroškom.
Consequently, all the products, including the commercial products, contribute to the network costs.
Zato k stroškom mreže prispevajo vsi izdelki, tudi komercialni.
The costs deriving from the State-imposed requirement to operate post offices are a burden on the commercial products, which appear to be consistently loss making as a result, even though they are sold at market price.
Stroški, nastali zaradi obveznosti vzdrževanja poštnih uradov, ki jo je naložila država, bremenijo komercialne izdelke, za katere se zdi, da vedno znova povzročajo izgube, čeprav se prodajajo po tržnih cenah.
DPLP sells its commercial services through the network because they finance a share of the fixed costs of the network and therefore contribute indirectly to the universal service.
Podjetje DPLP ponuja svoje komercialne storitve po mreži, ker se z njimi delno financirajo fiksni stroški zadevne mreže in tako posredno prispevajo k univerzalni storitvi.
From an economic viewpoint, it would seem sensible, when assessing overcompensation to DPLP, to take into account the losses on commercial products induced by the USO and other public services obligations.
Z ekonomskega vidika se zdi, da je pri oceni prekomernega nadomestila za podjetje DPLP smiselno upoštevati izgube, ki so jih imeli komercialni izdelki zaradi obveznosti univerzalne storitve in drugih javnih storitev.
While DPLP has an economic incentive to sell commercial products through the retail network, the consequence, from a cost-accounting perspective, is that a proportion of the network costs that would otherwise be charged to the public service is instead allocated to the commercial products, which appear loss making as a result.
Če je uporaba maloprodajne mreže za prodajo komercialnih izdelkov v ekonomskem interesu podjetja DPLP, to z vidika stroškovnega računovodstva pomeni, da se del stroškov mreže, ki bi se sicer pripisali javni storitvi, pripiše komercialnim izdelkom, za katere se zato zdi, da povzročajo primanjkljaj.
System for calculating overcompensation
Sistem izračuna prekomernega nadomestila
Accordingly, the calculation of overcompensation in the present case can summarised as follows:
Zato je mogoče izračun prekomernega nadomestila v obravnavani zadevi povzeti, kot je navedeno spodaj:
Net cost (costs minus revenues) of SGEIs
Neto stroški (stroški – prihodki) za SSGP
Reasonable profit allowed to SGEIs
Dovoljeni zmerni dobiček za SSGP
+ Surplus from excess profit from USO reserved area (after the financing of the universal service, including the additional cost it induces for commercial services)
+ Dodatni presežni dobiček, ustvarjen v rezerviranem sektorju univerzalne storitve (po financiranju univerzalne storitve, vključno z dodatnimi stroški mreže, ki jih ta povzroči za komercialne storitve)
Compatibility of the capital injections
Združljivost kapitalskih injekcij
The compatibility of the 1997 capital injection should be examined as part of the assessment of the compatibility of the annual SGEI compensation since it was not a separate recapitalisation, but a payment related to compensation for the public service missions for the period 1992-1996.
O združljivosti kapitalskih injekcij iz leta 1997 je treba v nadaljevanju presoditi v okviru ocene združljivosti letnih nadomestil za SSGP, saj ne gre za ločeno dokapitalizacijo, temveč za izplačilo, povezano z nadomestilom za opravljanje nalog javne službe v obdobju 1992–1996.
As the 2003 capital injection does not constitute State aid within the meaning of Article 107(1) TFEU, the issue of compatibility of the aid does not arise.
Ker kapitalska injekcija iz leta 2003 ni bila državna pomoč v smislu člena 107(1) PDEU, je vprašanje združljivosti pomoči brezpredmetno.
As the 2006 capital injection does not constitute State aid within the meaning of Article 107(1) TFEU, the issue of compatibility of the aid does not arise.
Ker kapitalska injekcija iz leta 2006 ni bila državna pomoč v smislu člena 107(1) PDEU, je vprašanje združljivosti pomoči brezpredmetno.
Incompatibility of the State guarantee
Nezdružljivost državnega poroštva
It is worth noting that the State guarantee is not included in the management contract as a form of compensation for the public service obligations, and therefore its compatibility cannot be assessed in the light of Article 106(2) TFEU.
Treba je opozoriti, da državno poroštvo ni vključeno v pogodbo o upravljanju kot nadomestilo za obveznosti javne službe, zato o njegovi združljivosti ni mogoče presojati z vidika člena 106(2) PDEU.
As no other basis for compatibility has been brought forward by the Belgian authorities nor detected by the Commission, the measure constitutes operating aid that is incompatible with the internal market and, consequently, must be recovered.
Ker belgijski organi niso navedli nobene druge podlage za ugotovitev njegove združljivosti in ker je ni našla niti Komisija, je ta ukrep pomoč za tekoče poslovanje, ki ni združljiva z notranjim trgom, zato jo je treba vrniti.
Tax measures
Davčni ukrepi
As already mentioned, the corporate tax exemption has not conferred an advantage on DPLP and therefore does not constitute State aid within the meaning of Article 107(1) TFEU.
Kot je bilo že navedeno, podjetje DPLP z oprostitvijo plačila davka od dohodkov pravnih oseb ni pridobilo nobene prednosti, zato ta ukrep ni državna pomoč v smislu člena 107(1) PDEU.
The property tax and local tax exemptions constitute State aid within the meaning of Article 107(1) TFEU, but are to be considered existing aid as they were established before the entry into force of the Treaty.
Oprostitev plačila zemljiškega davka in lokalnih davkov so državne pomoči v smislu člena 107(1) PDEU, vendar jih je treba obravnavati kot veljavne pomoči, vzpostavljene pred začetkom veljavnosti Pogodbe.
In addition, it is to be noted that these fiscal measures are not included in the management contracts as a form of compensation for the public service obligations.
Poleg tega je treba opozoriti, da ti davčni ukrepi niso vključeni v pogodbe o upravljanju kot nadomestilo za obveznosti javne službe.
Consequently, the tax exemptions do not affect the calculation of overcompensation, which is based on the actual costs borne by DPLP (which already include the effect of those tax exemptions).
Zato davčne oprostitve ne vplivajo na izračun prekomernega nadomestila, ki temelji na stroških, ki jih je dejansko nosilo podjetje DPLP (in že vključujejo učinke zadevnih davčnih oprostitev).
Therefore, the tax exemptions will be dealt with separately in an existing aid procedure as provided for by Articles 17-19 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [121].
Zato bodo davčne oprostitve obravnavane v ločenem postopku v zvezi z veljavnimi pomočmi v skladu s členi 17, 18 in 19 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [121].