natgillin/translations-raw huggingface dataset:
Second, the WIK study shows, in contrast to the 2009 regulatory accounts, that the price-regulated services have since 2000 achieved significantly positive profit margins of more than [6,5 to 8,5]% on sales.
Študija podjetja WIK v nasprotju z regulativnimi izkazi iz leta 2009 kaže, da so od leta 2000 cenovno regulirane storitve dosegle precej pozitivne stopnje dobička v višini več kot [6,5–8,5] % iz poslovanja.
Calculation of ROS for price-regulated services based on WIK Study
Izračun donosa iz poslovanja za cenovno regulirane storitve na podlagi študije podjetja WIK
The calculations are based on the WIK study's adjustments to the 2009 regulatory accounts.
Izračuni temeljijo na spremembah regulativnih izkazov iz leta 2009, ki so bile narejene v študiji podjetja WIK.
Furthermore, it is assumed that the price-regulated services cover all losses of the non-price regulated universal services.
Poleg tega se domneva, da cenovno regulirane storitve krijejo vse izgube univerzalnih storitev, ki niso cenovno regulirane.
The lower profit in 2007 is mainly due to an extraordinary depreciation charge for the real estate portfolio.
Nižji dobiček v letu 2007 je v glavnem rezultat izrednih stroškov amortizacije za nepremičninski portfelj.
The higher profits since 2000 are directly linked to the reduction in the defined pension contributions according to the 1995 Pension law: While Deutsche Post had assumed annual lump-sum payments of EUR 2045 million up 1999, the pension contribution went down in 2000 to about EUR 735 million (according to 33 % of incurred civil servant wages).
Višji dobiček od leta 2000 naprej je neposredno povezan z zmanjšanjem prispevkov, določenih za pokojnine v skladu s pokojninskim zakonom iz leta 1995. Leta 1999 je podjetje Deutsche Post plačalo pavšalni znesek v višini 2,045 milijarde EUR, leta 2000 pa je ustrezni znesek znašal samo 735 milijonov EUR (33 % dejanske plače javnih uslužbencev).
As the Postal regulator did not adjust in 2000 the regulated prices downwards in line with the decreased pension contribution, Deutsche Post's profit increased significantly.
Ker poštni regulator leta 2000 ni prilagodil reguliranih cen navzdol v skladu z zmanjšanim prispevkom za pokojnine, se je dobiček podjetja Deutsche Post precej povečal.
The realised profit has also remained after the 2002 price cap decision on a high level because the regulated prices were not sufficiently decreased to be in line with the price-regulated services' costs.
Tudi po sklepu o najvišjih cenah iz leta 2002 je realizirani dobiček ostal na visoki ravni, ker regulirane cene niso bile dovolj znižane, da bi bile izenačene s stroški cenovno reguliranih storitev.
More appropriate allocation of costs to commercial services
Ustreznejša dodelitev stroškov komercialnim storitvam
According to the Chronopost judgment, commercial services should bear their direct costs as well as provide an appropriate contribution to the common costs.
V skladu s sodbo v zadevi Chronopost morajo komercialne storitve kriti svoje lastne neposredne stroške in zagotavljati ustrezen prispevek za splošne stroške.
The appropriate allocation of costs between different services can be proven either by external benchmarks (e.g. market prices) or by internal cost data [95].
Ustrezna porazdelitev stroškov med različne storitve se lahko dokaže z zunanjimi referenčnimi vrednostmi (npr. tržnimi cenami) ali internimi podatki o stroških [95].
The 2009 regulatory accounts are based on the principle of Article 20(2) PostG 1997 that mandates that the non-price regulated services should only be allocated ‘efficient’ costs while all burdens (e.g. excess costs from the employment of POSTDIENST staff and net costs from the universal service obligation) should be financed by the price-regulated revenues.
Regulativni izkazi iz leta 2009 temeljijo na načelu iz člena 20(2) zakona PostG iz leta 1997, ki določa, da se lahko storitvam, ki niso cenovno regulirane, dodelijo samo stroški učinkovitega zagotavljanja storitve, vse obremenitve (npr. dodatne stroške zaradi zaposlovanja osebja podjetja Postdienst in neto stroške obveznosti univerzalnih storitev) pa je treba financirati s prihodki z reguliranimi cenami.
However, the WIK study finds in its review of the 2009 regulatory accounts that Deutsche Post allocates too high burdens to the price-regulated services and too few costs to the commercial services based on a comparison to the profitability of private competitors.
Vendar pa je bilo v študiji podjetja WIK pri pregledu regulativnih izkazov iz leta 2009, primerjanih z donosnostjo zasebnih konkurentov, ugotovljeno, da podjetje Deutsche Post prenaša prevelik del obremenitev na cenovno regulirane storitve in premalo stroškov na komercialne storitve.
The results of the WIK study are confirmed by the assessment of the allegedly ‘competitive’ benchmarks that Deutsche Post has used accounts to calculate the individual burdens: It has already been shown that the regulatory contribution rate for the calculation of burden #2 on excess social costs is a too low benchmark compared to the compulsory social contributions that private competitors have to pay.
Ugotovitve študije podjetja WIK je potrdila ocena navedenih „konkurenčnih“ referenčnih vrednosti, ki jih je podjetje Deutsche Post uporabilo pri izračunu posameznih obremenitev. Kot je bilo prikazano, je predpisani prispevek za izračun obremenitve št. 2 (dodatni stroški za socialno varnost) v primerjavi z obveznimi socialnimi prispevki, ki jih plačujejo konkurenti, prenizka referenčna vrednost.
Furthermore, considering e.g. the infrastructure burden on the post shop network, it is a purely hypothetical and unprovable benchmark that Deutsche Post would not have run any own post office since 1990 without the universal obligation.
Poleg tega je treba upoštevati, da je, na primer, obremenitev zaradi infrastrukture za mrežo poštnih uradov izključno hipotetična referenčna vrednost, saj ni mogoče trditi, da podjetje Deutsche Post brez obveznosti univerzalnih storitev od leta 1990 samo ne bi upravljalo nobenega poštnega urada.
Similarly it cannot be proven whether Deutsche Post could have since 1990 operated only with personnel for whom it just has to pay wages at the level of the 2007 minimum wage.
Podobno ni mogoče dokazati, da bi lahko podjetje Deutsche Post od leta 1990 poslovalo samo z osebjem, kateremu bi moralo izplačevati plače na ravni minimalne plače iz leta 2007.
The Commission finds therefore that the results of the WIK study provide a more appropriate calculation of the costs to be allocated to the commercial service.
Komisija zato ugotavlja, da je študija podjetja WIK ustreznejša podlaga za opredelitev stroškov, ki jih je treba dodeliti komercialnim storitvam.
Furthermore, the cost valuation must be in line with general accounting principles, in line with Directive 97/67/EC and Directive 2006/111/EC.
Poleg tega mora biti obračunavanje stroškov izvedeno v skladu s splošnimi računovodskimi načeli v skladu z Direktivo 97/67/ES in Direktivo 2006/111/ES.
Neither the increased depreciation charges nor the upward valuation of the supplementary pension costs are contained in the annual accounts of Deutsche Post.
V letnih izkazih podjetja Deutsche Post niso zajeti niti povečani stroški amortizacije niti višji dodatni stroški pokojnin.
Such costs are normally financed out of the accounting profit that a company earns, which holds true for Deutsche Post as well as for its competitors.
Takšne stroške podjetje običajno financira iz neto dobička, kar velja tako za podjetje Deutsche Post kot za njegove konkurente.
An upward re-evaluation would therefore favour Deutsche Post compared to competitors.
Revidirano obračunavanje stroškov navzgor bi zato podjetje Deutsche Post postavilo v ugodnejši položaj v primerjavi z njegovimi konkurenti.
Profit benchmarking in consideration of Deutsche Post's risk position
Opredelitev referenčnega dobička ob upoštevanju tveganega položaja podjetja Deutsche Post
Deutsche Post's realised profits have since 2000 been significantly above the median ROS of 3,48 % of the WIK-study as well as the lower bound ROS of 6,1 % of the Deloitte-II study.
Od leta 2000 je realizirani dobiček podjetja Deutsche Post precej višji od mediane donosa iz poslovanja v višini 3,48 % iz študije podjetja WIK in spodnje meje donosa iz poslovanja v višini 6,1 % iz študije Deloitte-II.
Germany's claim that Deutsche Post has suffered from such high losses that it has not been able to cover the burdens from the price-regulated revenues can therefore not be accepted.
Trditve Nemčije, da je imelo podjetje Deutsche Post tako hude izgube, da obremenitev ni moglo kriti iz cenovno reguliranih prihodkov, zato ni mogoče sprejeti.
Furthermore, the Deloitte-II study, which builds on a small comparator set of mainly multinational express parcel operators (e.g. UPS, FedEx, TNT Express), needs to be critically reviewed.
Poleg tega je treba kritično preučiti študijo Deloitte-II, ki temelji na majhni skupini primerljivih družb, sestavljeni večinoma iz mednarodnih operaterjev za hitro dostavo paketov (npr. UPS, FedEx, TNT Express).
The Deloitte-II study's recommendation of a reasonable-profit range starting at a ROS of 6,1 % and a median ROS of 7,4 % neglects the fact that Deutsche Post runs a considerably less capital-intensive and less risky business:
Priporočilo iz študije Deloitte-II glede razpona zmernega dobička, ki se začne z donosom iz poslovanja v višini 6,1 % in mediano donosa iz poslovanja v višini 7,4 %, ne upošteva dejstva, da podjetje Deutsche Post vodi precej manj kapitalsko intenziven in manj tvegan posel:
Deutsche Post itself does not operate international express parcel services, which are operated only by its DHL subsidiaries.
samo podjetje Deutsche Post ne opravlja mednarodnih storitev za hitro dostavo paketov, ki jih opravljajo samo podružnice podjetja DHL;
Letter operations, which make up to 75 % of Deutsche Post's revenues, need significantly fewer capital investments compared to the multinational parcel operators because the main costs of letter delivery are the labour costs of postmen.
za opravljanje dejavnosti na področju pisemskih pošiljk, ki prinaša 75 % prihodkov podjetja Deutsche Post, so v primerjavi z mednarodnimi operaterji za dostavo paketov potrebna manjša kapitalska vlaganja, ker so glavni stroški dostave pisemskih pošiljk plače poštarjev.
Express parcel operators must invest much more heavily in capital-intensive equipment [96].
Operaterji za hitro dostavo paketov morajo precej več vlagati v kapitalsko intenzivno opremo [96];
Deutsche Post's dominant position on the letter market was created and guaranteed by the exclusive right that conferred a captive customer base to Deutsche Post without having had to undertake any major investments into marketing and brand name.
podjetje Deutsche Post je prevladujoči položaj na trgu pisemskih pošiljk pridobilo in utrdilo z izključno pravico, s katero je pridobilo lasten krog strank, ne da bi moralo pri tem izvesti večje naložbe na področju trženja in blagovnih znamk.
By contrast, the multinational parcel operators had to build up their positions in each national market from scratch and have established some of the best known consumer brands [97] at their own risk and expense.
Mednarodni operaterji za dostavo paketov pa so morali svoj položaj na vsakem nacionalnem trgu ustvariti sami ter so na lastno tveganje in stroške ustanovili nekaj najbolj znanih blagovnih znamk [97];
Finally, the market and cost risks of Deutsche Post have been hedged through the granted public measures [98]).
tržno in stroškovno tveganje podjetja Deutsche Post je bilo zavarovano z državnimi ukrepi [98].
In particular, price regulation has provided for coverage of all burdens from the non-price regulated services [99].
Zlasti reguliranje cen je zagotovilo kritje vseh obremenitev iz storitev, ki niso cenovno regulirane [99].
The WIK study is therefore right to apply a profit benchmark below the Deloitte-II range to take proper account of the lower capital intensity and lower business risks of Deutsche Post compared to multinational express parcel operators.
Zato je bil v študiji podjetja WIK pravilno uporabljen referenčni dobiček, nižji od razpona iz študije Deloitte-II, s čimer sta bila ustrezno upoštevana nižja kapitalska intenzivnost in nižje poslovno tveganje podjetja Deutsche Post v primerjavi z mednarodnimi operaterji za hitro dostavo paketov.
However, it is not necessary to determine precisely the level of the benchmark profit because the realised average ROS margins of 8,3 % are already higher than the Deloitte-II study's lower bound estimate of a ROS of 6,1 %.
Vendar pa ni treba natančno določiti stopnje referenčnega dobička, ker so dosežene povprečne marže donosa iz poslovanja v višini 8,3 % že višje od spodnje meje donosa iz poslovanja v višini 6,1 % iz študije Deloitte-II.
Even based on Germany's own expert study, it could not be established that Deutsche Post would have been under-compensated since 2000.
Tudi ob uporabi strokovne študije, ki jo je predložila Nemčija, ni bilo mogoče ugotoviti, ali je podjetje Deutsche Post od leta 2000 prejemalo prenizko nadomestilo.
In any case, Germany's criticism of the WIK study is hard to understand because the median ROS of 3,48 % does not go beyond the level of profit that the regulator and Deutsche Post have themselves considered as reasonable.
V vsakem primeru je težko razumeti ugovore Nemčije glede študije podjetja WIK, ker mediana donosa iz poslovanja v višini 3,48 % ni višja od stopnje dobička, za katero sta poštni regulator in podjetje Deutsche Post menila, da je zmerna.
On the one hand, as explained in Section IV.4.3, the benchmark ROS of 3,48 % yields in absolute numbers a higher profit than the capital costs (e.g. […] and […]) claimed by Deutsche Post in its regulatory accounts and approved by the regulator.
Po eni strani, kot je razloženo v oddelku IV.4.3, v absolutnem smislu, referenčni donos iz poslovanja v višini 3,48 % prinaša večji dobiček kot znašajo kapitalski stroški (npr. […] in […]), ki jih podjetje Deutsche Post navaja v svojih regulativnih izkazih in jih je odobril regulator.
On the other hand, WIK's median ROA of 7,66 % is similar to the return on capital that Deutsche Post […].
Po drugi strani je mediana donosa sredstev iz študije podjetja WIK v višini 7,66 % podobna donosu na kapital, ki ga podjetje Deutsche Post […].
The conclusions on profit benchmarking are not affected by Germany's reference to reasonable profit rates of 7 % to 8 % on sales in the railways and bus transport sectors.
Sklicevanje Nemčije na stopnje zmernega dobička v višini 7–8 % iz poslovanja v železniškem in avtobusnem sektorju ne vpliva na sklepne ugotovitve o opredelitvi referenčnega dobička.
Those sectors are more capital-intensive and therefore require a higher return on sales to cover capital cost.
Ti sektorji so bolj kapitalsko intenzivni in za kritje kapitalskih stroškov potrebujejo višji donos iz poslovanja.
On the contrary, those figures confirm that the Deloitte-II study's profit benchmark is more in line with the average ROS of a capital- rather than of a labour-intensive industry.
Nasprotno te številke potrjujejo, da je opredelitev referenčnega dobička iz študije Deloitte-II bolj v skladu s povprečnim donosom iz poslovanja kapitalsko intenzivne kot pa delovno intenzivne industrije.
The Commission has to reject Germany's claim that the price-regulated revenues have not been sufficient to cover the burdens on excess social costs.
Komisija mora zavrniti trditev Nemčije, da cenovno regulirani prihodki niso zadoščali za kritje obremenitev zaradi dodatnih stroškov za socialno varnost.
Neither the submitted expert study nor the 2009 regulatory accounts support Germany's claim.
Trditve Nemčije niso bile podprte niti s predloženo strokovno študijo niti z regulativnimi izkazi iz leta 2009.
On the contrary, it is clearly documented by the Price cap decision from 2002, 2007 and 2011 that the Postal regulator has consistently approved the compensation of the claimed burdens out of the price-regulated revenues.
Ravno nasprotno, v sklepih o najvišjih cenah iz let 2002, 2007 in 2011 je jasno navedeno, da je poštni regulator vedno odobril povračilo navedenih obremenitev iz cenovno reguliranih prihodkov.
Elimination of incompatible aid for the period from 1 January 2003
Odprava nezdružljive pomoči s 1. januarjem 2003
According to the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid [100] when it has found that that aid is incompatible with the internal market.
V skladu z ustaljeno sodno prakso Sodišča je Komisija pristojna za odločanje, ali mora zadevna država članica ukiniti ali spremeniti pomoč [100], za katero je ugotovila, da je nezdružljiva z notranjim trgom.
As the Court has consistently held, that obligation is designed to re-establish the previously existing situation [101].
Kot je Sodišče večkrat poudarilo, je ta obveznost namenjena ponovni vzpostavitvi prejšnjih razmer [101].
In that context, the Court has established that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
V zvezi s tem je Sodišče odločilo, da je ta cilj dosežen, ko prejemnik odplača nezakonito pomoč, s čimer izgubi prednost, ki jo je užival glede na konkurente na trgu, ter se ponovno vzpostavijo razmere pred plačilom pomoči [102].
In line with that case-law, Article 14(1) of Regulation (EC) No 659/1999 lays down that: ‘where negative decisions are taken in respect of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]. The Commission shall not require recovery of the aid if this would be contrary to a general principle of Community law.’
V skladu s to sodno prakso je v členu 14(1) Uredbe (ES) št. 659/1999 določeno, da „če se v primerih nezakonite pomoči sprejmejo negativne odločbe, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč … Komisija ne zahteva vračila pomoči, če bi bilo to v nasprotju s splošnim načelom prava Skupnosti.“
For the calculation of the aid element which has already been put at the disposal of Deutsche Post, it should be pointed out that, according to the case-law of the Court of Justice, no provision of Union law requires the Commission, when ordering the recovery of aid declared incompatible with the internal market, to fix the exact amount of the aid to be recovered.
Glede izračuna elementa pomoči, ki je podjetju Deutsche Post že bil dan na voljo, je treba poudariti, da v skladu s sodno prakso Sodišča Evropske unije nobena določba zakonodaje EU ne določa, da mora Komisija, če zahteva vračilo pomoči, ki je razglašena za nezdružljivo z notranjim trgom, določiti natančen znesek pomoči, ki ga je treba vrniti.
It is sufficient for the Commission's decision to include information enabling the Member State to work out itself, without overmuch difficulty, that amount [102].
Zadostuje, da sklep Komisije vključuje informacije, ki državi članici in podjetju prejemniku omogočajo, da brez večjih težav sama izračunata ta znesek [103].
The incompatible aid has to be calculated according to the formula in Table 8 based on the regulatory contribution rate and the benchmark rate, as defined in the annex and shown in Table 7, and the civil servants' gross wage as defined in Table 6.
Nezdružljivo pomoč je treba izračunati s pomočjo formule iz preglednice 8, na podlagi predpisanega prispevka in referenčne stopnje, kakor je določeno v Prilogi in prikazano v preglednici 7, ter bruto plače javnih uslužbencev, kakor je določeno v preglednici 6.
The amount of incompatible aid granted each year should bear interest until recovery.
Znesek nezakonite pomoči, ki je bil odobren v vsakem letu, do vračila vključuje obresti.
Interest should be established pursuant to Chapter V of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty [103].
Obresti je treba določiti v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [104].
The calculations in the annex, which estimate the incompatible aid for the period from 2003 to 2010, excluding interest, are based on the assumption that civil servants work in the same proportion for price-regulated and non-price regulated services.
Izračuni v Prilogi, ki ocenjujejo nezakonito pomoč v obdobju 2003–2010 brez obresti, temeljijo na predpostavki, da je delež javnih uslužbencev, ki delajo v cenovno reguliranih storitvah, enak deležu javnih uslužbencev, ki delajo v storitvah, ki niso cenovno regulirane.
The available data does not provide information on the exact number of civil servants who have worked for the price-regulated and non-price regulated services.
Podatki, ki so na voljo, ne zagotavljajo informacij o natančnem številu javnih uslužbencev, ki so delali v cenovno reguliranih storitvah in storitvah, ki niso cenovno regulirane.
It is therefore assumed that the revenue shares of the price-regulated and non-price regulated services provide a reliable first approximation for the split of the incurred wage costs.
Zato se domneva, da deleži prihodka za cenovno regulirane storitve in storitve, ki niso cenovno regulirane, zagotavljajo zanesljiv prvi približek za razdelitev stroškov za plače.
More detailed data may therefore lead to a more precise calculation and change the results.
S podrobnejšimi podatki je zato mogoče narediti natančnejši izračun in spremeniti rezultate.
Such an approach might result in a lower civil servants' wage sum than estimated by the split based on revenue shares.
Rezultat takšnega pristopa je lahko skupni znesek plač javnih uslužbencev, ki je nižji od zneska, ocenjenega z razdelitvijo deležev prihodka.
Germany submitted comments on 2 and 19 January 2012 which suggest that, at least with regard to the 2011 Price cap decision, the relative sharing of burdens within the price-regulated services and also between price-regulated and non-price regulated services has been changed.
Nemčija je 2. in 19. januarja 2012 predložila pripombe, ki kažejo, da je bil vsaj glede sklepa o najvišjih cenah iz leta 2011 relativni delež obremenitev v cenovno reguliranih storitvah ter tudi med cenovno reguliranimi storitvami in storitvami, ki niso cenovno regulirane, spremenjen.
That information seems to indicate that from 2008 onwards a share of burdens has been allocated to non-price regulated services.
Te informacije očitno kažejo, da je bil od leta 2008 delež obremenitev dodeljen storitvam, ki niso cenovno regulirane.
In the execution of this decision, the precise amount of the incompatible aid will be calculated in cooperation with Germany, taking those considerations into account.
Pri izvajanju tega sklepa bo natančen znesek nezakonite pomoči izračunan v sodelovanju z Nemčijo, pri čemer bodo upoštevani ti premisleki.
In those particular circumstances, respect for the Member State's rights of defence and the principle of legal certainty constitute obstacles to recovery pursuant to Article 14(1) of Regulation (EC) No 659/1999, according to which ‘the Commission shall not require recovery of the aid if this would be contrary to a general principle of Community law’.
V teh posebnih okoliščinah spoštovanje pravic države članice do obrambe in načelo pravne gotovosti predstavljata oviri pri povračilu v skladu s členom 14(1) Uredbe (ES) št. 659/1999, ki določa, da „Komisija ne zahteva povračila pomoči, če bi bilo to v nasprotju s splošnim načelom prava Skupnosti“.
The recovery should therefore start at 1 January 2003 and continue until the comparative advantage for the non-price regulated services has ceased to exist.
Obdobje vračila pomoči se začne 1. januarja 2003 in nadaljuje, dokler ne preneha primerjalna prednost za cenovno regulirane storitve.