natgillin/translations-raw huggingface dataset:
The Belgian authorities estimate the foregone tax credit up to that time at EUR 51,87 million.
Belgijski organi so ocenili, da je bil na ta datum žrtvovan davčni odbitek v višini 51,87 milijona EUR.
For these reasons, they conclude that DPLP did not obtain a net benefit from the corporate tax exemption before 2006.
Na podlagi tega so menili, da podjetje DPLP zaradi oprostitve plačila davka od dohodkov pravnih oseb pred letom 2006 ni imelo neto dobička.
Property tax exemption
Oprostitev plačila zemljiškega davka
The Belgian authorities specify that DPLP is exempt from property tax on the revenue from property used to supply a public interest service.
Belgijski organi so pojasnili, da je podjetje DPLP oproščeno plačila zemljiškega davka na prihodke iz nepremičnin, ki jih uporablja za opravljanje storitev javnega pomena.
The Belgian authorities have estimated the net advantage enjoyed by DPLP and argue that it is only a fraction of the additional costs DPLP incurs as a result of its obligation to maintain a postal network with a strictly defined territorial density, which is not compensated in any other way.
Ocenili so neto dobiček podjetja DPLP, ki je po njihovem mnenju omejen v primerjavi z dodatnimi stroški, ki jih to podjetje nosi zaradi obveznosti vzdrževanja poštnega omrežja, za katero je značilna točno določena ozemeljska gostota, za kar ne prejema nobenega drugega nadomestila.
Exemptions from other taxes
Oprostitev plačila drugih davkov
The Belgian authorities explain that DPLP benefits from certain exemptions from indirect and local taxes.
Belgijski organi so pojasnili, da je podjetje DPLP oproščeno plačila nekaterih drugih posrednih in lokalnih davkov.
They argue that the net effect of these exemptions is de minimis.
V zvezi s tem so trdili, da ima oprostitev teh davkov neto učinek de minimis.
COMMENTS BY THE BELGIAN AUTHORITIES ON THE TRANSFER OF BUILDINGS
PRIPOMBE BELGIJSKIH ORGANOV K PRENOSU NEPREMIČNIN
In their submission of 12 August 2009 the Belgian authorities confirm that a number of buildings were transferred to DPLP when it was transformed into an autonomous public undertaking.
Belgijski organi so v izjavi z dne 12. avgusta 2009 potrdili, da je bilo ob preoblikovanju podjetja DPLP v samostojno javno podjetje nanj prenesenih nekaj nepremičnin.
These were buildings that DPLP had been using since 1971 and were necessary for discharging its postal service mission.
Zadevno podjetje je te stavbe uporabljalo od leta 1971 in jih je potrebovalo za opravljanje poštnih storitev.
The Belgian authorities argue that the transfer of these buildings did not confer any advantage on DPLP since it was already using them for its public service mission.
Belgijski organi trdijo, da podjetje DPLP s prenosom zadevnih nepremičnin ni pridobilo nobene prednosti, saj jih je že uporabljalo za opravljanje javne službe.
In other words, it was merely a reorganisation of public property.
Povedano drugače, po njihovem mnenju je bilo s tem le prerazporejeno državno premoženje.
COMMENTS BY THE BELGIAN AUTHORITIES ON THE STATE GUARANTEE FOR LOANS
PRIPOMBE BELGIJSKIH ORGANOV K DRŽAVNEMU POROŠTVU ZA NAJEM POSOJIL
In their submission of 12 August 2009 the Belgian authorities claim that DPLP does not automatically benefit from a State guarantee for loans.
Belgijski organi so v izjavi z dne 12. avgusta 2009 trdili, da podjetje DPLP ni samodejno upravičeno do državnega poroštva za najem posojil.
If DPLP requested such a guarantee, the Belgian authorities would have to give their approval and DPLP would have to pay an annual premium of 0,25 % to the State Treasury.
Če bi želelo zaprositi za tako poroštvo, bi moralo najprej pridobiti odobritev belgijskih organov in v državno blagajno vplačati 0,25-odstotno letno premijo.
During the period under consideration, DPLP only once resorted to a State guarantee.
Podjetje DPLP je v obravnavanem obdobju državno poroštvo uporabilo le enkrat.
The Belgian authorities consider a premium of 0,25 % appropriate given DPLP’s financial position and the remote possibility of its failing to repay.
Belgijski organi menijo, da je 0,25-odstotna premija ustrezna, če upoštevamo finančni položaj podjetja DPLP in majhno možnost, da podjetje ne bo vrnilo dolga.
Moreover, they estimate that the market rate for a similar loan without the State guarantee would have been up to 40 basis points higher.
Poleg tega menijo, da bi bile tržne obrestne mere za podobno posojilo brez državnega poroštva do 40 bazičnih točk višje.
COMMENTS BY THE BELGIAN AUTHORITIES ON THE INTERESTED PARTIES’ COMMENTS
PRIPOMBE BELGIJSKIH ORGANOV K PRIPOMBAM ZAINTERESIRANIH STRANI
In their submission of 12 October 2009, the Belgian authorities argue that only the comments by BD and FVP/Prodipresse contain specific critical elements.
Belgijski organi so v izjavi z dne 12. oktobra 2009 menili, da odločilne elemente vsebujejo le izjave podjetja BD ter zveze VFP in združenja Prodipresse.
These elements mainly concern the early distribution of newspapers and periodicals.
Ti se nanašajo zlasti na nadaljnjo dostavo dnevnega in periodičnega tiska.
Comments on the award of press distribution
Pripombe k dodelitvi dostave tiska
The Belgian authorities argue that, contrary to BD’s remarks, the award of non-reserved postal services (such as press distribution) does not fall within the scope of EU public procurement rules (Directive 2004/18/EC of the European Parliament and of the Council [38]).
Belgijski organi trdijo, da dodelitev opravljanja nerezerviranih poštnih storitev (kot je dostava tiska) v nasprotju s trditvami podjetja BD ne spada na področje uporabe predpisov Unije o javnih naročilih (Direktiva 2004/18/ES Evropskega parlamenta in Sveta [38]).
In addition, the Belgian authorities argue that the distribution of newspapers and periodicals, which constitutes an SGEI, does not violate EU provisions on the liberalisation of the postal market.
Poleg tega trdijo, da z dostavo dnevnega in periodičnega tiska, ki je storitev splošnega gospodarskega pomena, niso kršene določbe Unije o liberalizaciji poštnega trga.
The Belgian authorities also point out that the award decision was not arbitrary.
Belgijski organi so še navedli, da o zadevni dodelitvi ni bilo odločeno samovoljno.
They claim that DPLP is the only company that fulfils the conditions and obligations imposed on the provider of such services.
Menijo, da je podjetje DPLP edino podjetje, ki lahko izpolni pogoje in obveznosti, naložene ponudniku takih storitev.
Absence of overcompensation for press distribution
Neobstoj prekomernega nadomestila za dostavo tiska
The Belgian authorities argue that, contrary to BD’s claims, during the period 2002-2008 DPLP did not benefit from overcompensation for the costs linked to the supply of its newspaper and periodical distribution service.
Belgijski organi trdijo, da podjetje DPLP v nasprotju s trditvami podjetja BD v obdobju 2002–2008 ni prejemalo prekomernega nadomestila za stroške, povezane z opravljanjem storitve dostave dnevnega in periodičnega tiska.
The Belgian authorities do not agree with the claim made by FVP/Prodipresse that DPLP exaggerated the investments and additional costs related to increasing national early morning coverage from 82 % to 100 %.
Ne strinjajo se z mnenjem združenja VFP in zveze Prodipresse, da je podjetje DPLP „napihnilo“ naložbe in dodatne stroške, ki jih je imelo z razširitvijo in nadaljnjim pokrivanjem na nacionalni ravni, ki naj bi se z 82 % povečalo na 100 %.
Since the 18 % concerned mainly remote areas, DPLP’s personnel costs increased disproportionately and it had to acquire long-haul vehicles with large depreciation costs.
Ker zadevnih 18 % vključuje zlasti oddaljene regije, so se stroški za uslužbence podjetja DPLP nesorazmerno povečali, saj si je moralo to podjetje priskrbeti prevozna sredstva za dolge proge, za kar so značilni visoki stroški amortizacije.
Lastly, the Belgian authorities argue that the costs of the publicity campaign have not been taken into account in the calculation of the State compensation which DPLP received for early morning press distribution.
Nazadnje, belgijski organi še navajajo, da se stroški oglaševalske kampanje zadevnega podjetja niso upoštevali pri izračunu nadomestila, ki ga je to prejelo od države za nadaljnjo dostavo tiska.
Cost efficiency
Stroškovna učinkovitost
BD claims that DPLP is manifestly cost inefficient.
Po mnenju podjetja BD je očitno, da podjetje DPLP ni stroškovno učinkovito.
The Belgian authorities contest this argument by emphasising that it does not fully take into account the considerable additional costs related to early press delivery and overlooks major efforts by DPLP to control its costs and increase its productivity.
Belgijski organi to trditev izpodbijajo in poudarjajo, da ta ne upošteva v celoti niti visokih dodatnih stroškov, povezanih z nadaljnjo dostavo tiska, niti precejšnjega truda, ki ga je podjetje DPLP vložilo v zagotovitev nadzora nad svojimi stroški in povečanje storilnosti.
As BD affirms, Deltamedia’s costs are lower than those of DPLP.
Podjetje BD trdi, da so stroški njegove podružnice Deltamedia nižji od stroškov podjetja DPLP.
According to the Belgian authorities this is because of the following factors:
Po mnenju belgijskih organov je treba to pripisati naslednjim dejavnikom:
Deltamedia does not provide national coverage;
podjetje Deltamedia ne pokriva celotne države;
Deltamedia works with independent distributors;
podjetje Deltamedia dela z neodvisnimi distributerji;
the service provided by Deltamedia is simplified since it only operates with a limited number of publishers associated with one newspaper group;
storitve, ki jih ponuja podjetje Deltamedia, so poenostavljene, saj deluje z omejenim številom založnikov iz ene same časopisne skupine;
the publishers deliver the newspapers immediately to the distribution points.
založniki dostavljajo dnevni tisk neposredno na distribucijska mesta.
COMMENTS BY THE BELGIAN AUTHORITIES ON EXISTING AID
PRIPOMBE BELGIJSKIH ORGANOV K VELJAVNI POMOČI
In their submission of 21 December 2010, the Belgian authorities claim that certain of the measures under investigation constitute existing aid.
Belgijski organi so v izjavi z dne 21. decembra 2010 navedli, da so nekateri ukrepi iz preiskave veljavne pomoči.
Firstly, the Belgian authorities claim that the tax exemptions enjoyed by DPLP predate Belgium’s accession to the European Union and therefore constitute existing aid.
Prvič, belgijski organi trdijo, da so davčne oprostitve, ki so se priznavale podjetju DPLP, še iz časa pred pristopom Belgije k Evropski uniji in se zato štejejo za veljavne pomoči.
Liberalisation of the postal market
Liberalizacija poštnega trga
Secondly, the Belgian authorities argue that the annual subsidy paid to DPLP dates from before 1999, i.e. before the liberalisation of the postal market and therefore constitutes existing aid.
Drugič, belgijski organi navajajo, da je bila letna subvencija podjetju DPLP izplačana pred letom 1999, to je pred liberalizacijo poštnega trga, in se zato šteje za veljavno pomoč.
Similarly, the capital injections made before 1999, if they constituted State aid, should not be considered existing aid.
Hkrati pa kapitalskih injekcij pred letom 1999 – če naj se obravnavajo kot državne pomoči – ne bi smeli obravnavati kot veljavnih pomoči.
The 10-year limitation period
Desetletni zastaralni rok
Thirdly, on account of the 10-year limitation period, the Belgian authorities claim that all measures taken before 13 July 1999 (10 years before the opening of the current formal investigation) constitute existing aid because an earlier CFI annulment would have annulled also all previous investigative acts of the Commission.
Tretjič, belgijski organi trdijo, da se zaradi desetletnega zastaralnega roka vsi ukrepi, sprejeti pred 13. julijem 1999 (torej 10 let pred začetkom formalnega postopka v tej zadevi), štejejo za veljavne pomoči, saj naj bi z razglasitvijo ničnosti, za katero se je pred začetkom zadevnega postopka izreklo Splošno sodišče, postali nični tudi vsi predhodni preiskovalni akti Komisije.
PRELIMINARY REMARKS ON DPLP’S COST ACCOUNTING SYSTEM
UVODNE OPOMBE GLEDE SISTEMA STROŠKOVNEGA RAČUNOVODSTVA PODJETJA DPLP
Article 14 of Directive 97/67/EC as amended by Directive 2008/6/EC of the European Parliament and of the Council of 20 February 2008 amending Directive 97/67/EC with regard to the full accomplishment of the internal market of Community postal services [39] (the third postal Directive) requires postal operators to have a cost accounting system which clearly distinguishes between services and products that are part of the universal service and those which are not.
Člen 14 Direktive 97/67/ES, kot je bila spremenjena z Direktivo 2008/6/ES Evropskega parlamenta in Sveta z dne 20. februarja 2008 o spremembi Direktive 97/67/ES glede popolnega oblikovanja notranjega trga poštnih storitev v Skupnosti [39] (tretja poštna direktiva), določa, da poštni operaterji vodijo stroškovno računovodstvo za jasno razlikovanje med vsemi storitvami in izdelki, ki so del univerzalne storitve, in tistimi, ki to niso.
The accounting system must assign direct costs directly to the products and must allocate common costs directly or indirectly, and in particular allocate appropriately those common costs that are necessary for both universal and non-universal services.
Njihovo računovodstvo mora neposredno dodeliti neposredne stroške izdelkom in neposredno ali posredno dodeliti skupne stroške, še zlasti pa ustrezno pripisati skupne stroške, ki so hkrati potrebni za zagotavljanje univerzalnih in neuniverzalnih storitev.
DPLP’s cost accounting is an activity-based costing (ABC) methodology, which allocates all operational costs, up to the level of earnings before interest and tax (EBIT), to the various products, in line with the fully distributed costing (FDC) method.
Stroškovno računovodstvo podjetja DPLP vključuje metodo analize stroškov po dejavnostih, s katero se vsi stroški delovanja do dobička pred obrestmi in davki (EBIT) pripišejo različnim izdelkom v skladu z metodo popolne razdelitve stroškov (FDC).
The scope of the cost accounting includes all operating costs and all organisational units of DPLP.
Stroškovno računovodstvo vključuje vse operativne stroške in organizacijske enote podjetja DPLP.
In 2009 commercial products made up […]% of DPLP’s turnover, while public service products accounted for […]%.
Leta 2009 so komercialni izdelki predstavljali […] % prometa podjetja DPLP, izdelki, povezani z javnimi storitvami, pa […] %.
The cost accounting methodology has three layers: resources, activities and products.
Metoda stroškovnega računovodstva ima tri ravni: sredstva, dejavnosti in izdelke.
The aim is to calculate the share of costs attributable to each product.
Njen namen je opredeliti delež stroškov, ki jih je mogoče pripisati posameznemu izdelku.
Costs are divided into 398 different types and 3954 responsibility centres.
Stroški se delijo na 398 vrst različnih stroškov in 3954 centrov odgovornosti.
For accounting purposes, these are further grouped into 34 resource pools and 108 code groups.
Ti so zaradi računovodstva združeni v 34 sklopov sredstev in 108 skupin kod.
There are 986 different activities.
Obstaja 986 različnih dejavnosti.
The costs of the resources are allocated to activities depending on their nature: ‘direct resources’ are directly associated with a specific activity, while ‘indirect resources’ contribute to several activities and need to be allocated using allocation keys that reflect the degree to which the resource is used by each activity.
Stroški sredstev se pripišejo dejavnostim glede na njihovo naravo: „neposredna sredstva“ se neposredno navezujejo na določeno dejavnost, „posredna sredstva“ pa prispevajo k več dejavnostim in jih je treba pripisati na podlagi porazdelitvenih ključev, ki odražajo raven uporabe zadevnega sredstva za posamezno dejavnost.
Finally the global contribution to the activity includes the overheads that cannot be allocated to specific activities, so they are attributed evenly to all products on a cost-plus basis.
Nazadnje, skupni prispevek k dejavnosti vključuje splošne stroške, ki jih ni mogoče pripisati posameznim dejavnostim, zato se ti enakomerno pripišejo vsem izdelkom na podlagi povišane lastne cene.
The 986 different activities constitute the building blocks of each product’s value chain.
Vseh 986 različnih dejavnosti sestavlja vrednostno verigo posameznega izdelka.
A share of the costs of an activity is allocated to products in accordance with the usage of the activity in each product.
Del stroškov, povezanih z določeno dejavnostjo, se pripiše izdelkom glede na uporabo zadevne dejavnosti v zvezi s posameznim izdelkom.
Costs of non-operational activities are first allocated to the operational activities which contribute directly to the products.
Stroški neoperativnih dejavnosti se najprej pripišejo poslovnim dejavnostim, ki neposredno prispevajo k izdelkom.
At the last stage of the procedure, the costs of the activities are finally allocated to each product in accordance with an allocation key, which is typically based on volume.
V zadnji fazi postopka se stroški dejavnosti pripišejo še vsakemu izdelku na podlagi porazdelitvenega ključa, ki večinoma temelji na obsegu.
In other words, all products that use an activity bear a share of the costs of that activity proportional to their volume of usage of that activity.
Povedano drugače, vsi izdelki, pri katerih se uporablja določena dejavnost, se knjižijo z delom stroškov te dejavnosti, ki je sorazmeren z obsegom uporabe zadevne dejavnosti.
The Commission considers that the cost accounting method currently used by DPLP is sound as it correctly allocates all costs with a sufficient level of adequacy.
Komisija meni, da je metoda stroškovnega računovodstva, ki jo trenutno uporablja podjetje DPLP, zadovoljiva, saj so vanjo pravilno in na ustrezni ravni vključeni vsi stroški.
The Commission notes, however, that, as DPLP has developed the methodology over time, it can be assumed that the accounting data from the early part of the period under investigation, although globally reliable, do not have the same level of detail as the data from the current accounting system.
Vendar hkrati še ugotavlja, da je podjetje DPLP to metodo izpopolnilo postopoma, zato je mogoče domnevati, da so računovodski podatki iz začetka obdobja, na katero se nanaša preiskava, sicer na splošno zanesljivi, niso pa tako podrobni kot podatki iz sedanjega računovodskega sistema.
Retroactive modification of cost accounting
Retroaktivna sprememba stroškovnega računovodstva
In March 2011 the Belgian authorities presented to the Commission a retroactive modification of DPLP’s cost accounting methodology with a view to adjusting the allocation of certain costs between commercial activities and public service activities.
Belgijski organi so marca 2011 Komisiji predstavili retroaktivno spremembo metode stroškovnega računovodstva podjetja DPLP, ki predvideva drugačno porazdelitev nekaterih stroškov med komercialne dejavnosti in dejavnosti javne službe.
The modification contemplated by the Belgian authorities concerns the last stage of cost allocation, when products are charged costs in proportion to their volume of usage of each activity.
Sprememba, ki so jo predvideli belgijski organi, zadeva zadnjo fazo dodelitve stroškov, ko se izdelki knjižijo s stroški, sorazmernimi z obsegom uporabe posamezne dejavnosti.
The modification alters the method of allocating operating costs to products that DPLP has used up to now.
Sprememba zadeva metodo dodelitve stroškov poslovanja, ki jo je podjetje DPLP do zdaj uporabljalo za dodelitev posameznim izdelkom.
Under such a revision, some costs linked to commercial products would be shifted to the public service sphere, thereby increasing the cost base of public services.
S tem bi se nekateri stroški, povezani s komercialnimi izdelki, prenesli na področje javnih storitev, s čimer bi se razširila osnova stroškov javnih storitev.
As a result, the public services would be allocated on average EUR […] per year of the costs currently allocated to commercial products.
Tako bi javne storitve na leto povprečno nosile […] EUR stroškov, ki so se do zdaj pripisovali komercialnim izdelkom.
The other parts of the cost accounting methodology would remain unchanged.
Preostali sklopi metode stroškovnega računovodstva se ne bi spremenili.
The Belgian authorities claim that the costs of some activities are by their nature fixed at a certain level, which is determined by public service needs.
Belgijski organi so navedli, da se stroški nekaterih dejavnosti že po naravi določijo na določeni ravni, ki se opredeli glede na potrebe javne službe.
In other words, the costs of such activities used for public service purposes would remain unchanged even if no commercial products used those activities.
Povedano drugače, stroški teh dejavnosti, ki se uporabljajo za javne storitve, se ne bi spremenili, tudi če se zadevne dejavnosti ne bi uporabljale za noben komercialni izdelek.
To the extent that a commercial product has not caused the activity, even if it uses the activity, the product should not bear the operational cost of that activity.
Če se zadevna dejavnost ni začela izvajati zaradi komercialnega izdelka, naj ta izdelek ne bi smel nositi stroškov poslovanja, povezanih z njo, čeprav jo uporablja.
While the Belgian authorities argue that the revised methodology is compatible with Directive 97/67/EC, the Chronopost judgment [40] and the Community framework for State aid in the form of public service compensation [41] (hereinafter ‘SGEI Framework’) because it allocates to products both directly attributable costs and a share of common costs, and better reflects the real costs of the public service obligations, the Commission considers that there are formal, economic and legal grounds not to accept the new claims.
Čeprav so belgijski organi trdili, da je spremenjena metoda združljiva z Direktivo 97/67/ES, sodbo v združenih zadevah Chronopost [40] in Okvirom Skupnosti za državne pomoči v obliki nadomestila za javne storitve [41] (v nadaljnjem besedilu: okvir o SSGP), ker se z njo izdelkom dodelijo stroški, ki jih je mogoče neposredno pripisati tem izdelkom, in del skupnih stroškov ter ker hkrati bolje odseva dejanske stroške, povezane z obveznostmi javne službe, Komisija meni, da te nove utemeljitve ni mogoče sprejeti iz formalnih, ekonomskih in pravnih razlogov.
From a formal point of view, the proposed methodology is not actually being used in DPLP’s internal accounting, rather it is an ex-post modification of past data.
S formalnega vidika se predlagana metoda dejansko ne uporablja v internem računovodstvu podjetja DPLP, temveč gre bolj za spremembo ex post predhodnih podatkov.
The revised method has not been approved by the regulator as a basis for tariff-setting, nor is it being used by the State to calculate the SGEI compensation.
Regulativni organ ni odobril spremenjene metode kot osnove za tarifni sistem, pa tudi država je ne uporablja pri izračunu nadomestila za SSGP.
The revised method therefore appears to be a theoretical depiction produced for the purposes of this State aid procedure.
Torej se zdi, da gre za teoretično predstavitev, izdelano za ta postopek v zvezi z državnimi pomočmi.
From an economic point of view, it cannot be assumed, in terms of internal transfer pricing, that the commercial products would not need to bear any share of the costs of the resources they use (e.g. under this method the commercial products would not contribute to the costs of delivery rounds by postmen even though those postmen also deliver commercial products).
Z ekonomskega vidika v zvezi z določitvijo interne transferne cene ne moremo predpostaviti, da komercialnim izdelkom ne bi smeli pripisati dela stroškov za sredstva, ki jih uporabljajo (po tej metodi naj na primer komercialni izdelki sploh ne bi prispevali k stroškom poštarskih dostav, čeprav poštarji dostavljajo tudi komercialne izdelke).