natgillin/translations-raw huggingface dataset:
In 2000 the right of superficies of the existing amateur complex had been in the hands of NEC, whereas the municipality owned the land beneath it.
Na to kaže tudi odgovor avtorja prvega pravnega mnenja na drugo mnenje, v katerem je vztrajal pri svojem pravnem nasvetu.
As the complex no longer complied with the KNVB requirements to continue football activities at that location, the municipality — in consultation with NEC — decided in 2002 to realise a new multifunctional accommodation, De Eendracht.
Občina poudarja, da je bilo drugo mnenje vidno politično motivirano, saj se ga je opravilo na zahtevo opozicijskih strank v občinskem svetu.
De Eendracht was realised with public money, partly funded with support from the ERDF.
To, da je bilo drugo mnenje obsežnejše (uvodna izjava 14), ne vpliva na veljavnost argumentov, ki jih vsebuje.
To be able to apply for support from the ERDF, the complex had to be realised by the municipality and the building could not be sold for a period of five years.
Občina v zvezi s tem nadalje navaja, da je sporazum med klubom NEC in občino predmet nacionalnega zasebnega prava, zato mora veljavnost pravice kluba NEC oceniti nizozemski sodnik.
NEC therefore relinquished its right of superficies on the complex, but acquired a purchase option to (the right of superficies of) the new complex De Eendracht.
Kar zadeva določitev vrednosti nakupne opcije, je Nizozemska zagotovila tudi nadaljnja pojasnila.
According to the Netherlands, it was the intention that NEC would be able to take over the De Eendracht complex once the ERDF requirements no longer prohibited this, even if the acquisition price was not determined at the time.
Nizozemska poudarja, da o prednosti (in torej državni pomoči) ni možno sklepati le zato, ker se cena določi na podlagi pogajanj.
The Netherlands therefore refutes that the municipality has followed only one of the legal opinions (see recital 14).
V primeru kluba NEC je bila cena nakupne opcije določena na podlagi neodvisne ocene in je zato po mnenju nizozemskih oblasti v skladu s tržnimi pravili.
Instead, it emphasises that there has never been a conflict between the municipality and NEC about the claim, which was considered solid by both parties.
Nizozemska namreč trdi, da transakcija ni bila selektivna in klubu NEC ni dala prednosti.
The Netherlands refers here to Article 6:217 of the Dutch Civil Code, according to which a simple consensus between parties suffices to establish an agreement.
Nizozemska se sklicuje na dejstvo, da ukrep ni selektiven, če temelji na splošnem državnem ukrepu.
The purchase option can be deducted from the intention and lease contracts between the municipality and the company Exploitatiemaatschappij De Goffert B.V.
Zlasti je treba upoštevati, da transakcija temelji na civilnem zakoniku, ki ima splošen obseg in velja za vsa podjetja.
(see recital 9).
Vrednost transakcije je bila določena na podlagi določb civilnega zakonika, ki predpisujejo plačilo „razumne cene“.
The fact that the clauses on the purchase option do not stipulate a price or price mechanism is not relevant according to the Netherlands.
Po mnenju Nizozemske je v tem primeru bilo tako, saj se je aprila 2009 opravila neodvisna ocena.
In the context of purchase agreements whereby the parties did not determine any price, Article 7:4 of the Dutch Civil Code provides that the buyer has to pay a ‘reasonable price’.
Meni, da transakcija ni bila selektivna.
In sum, the municipality claims that the decision not to follow the second legal opinion was based on solid and motivated grounds as it considered the arguments put forward in the second legal opinion to be unsound.
Tudi če bi transakcija lahko štela za selektivno, klub NEC ne bi imel prednosti, saj je občina ravnala kot tržni vlagatelj in plačala tržno ceno.
This was reinforced as the writer of the first legal opinion reacted to the second opinion to maintain his advice.
Nizozemska opozarja na prakso odločanja Komisije, saj se ta po analogiji sklicuje na sporočilo o prodaji zemljišč, kadar se zadeve nanašajo na oceno drugih sredstev in lastninskih pravic.
The municipality points out that the second opinion was clearly politically motivated as it was requested by the opposition parties in the municipal council.
Ker transakcija v tem primeru temelji na oceni, kot določa Sporočilo o prodaji zemljišč, se lahko šteje za skladno s tržnimi pravili.
That the second opinion was more elaborate (recital 14) cannot lead to any conclusions about the validity of the arguments contained in it.
Tudi v primeru neuporabe Sporočila o prodaji zemljišč bi transakcija ostala skladna s tržnimi pravili, saj bi zasebni tržni vlagatelj prav tako določil vrednost nakupne opcije na podlagi neodvisne ocene.
The municipality moreover notes in this regard that the agreement between NEC and the municipality is subject to national private law and as such any evaluation of the validity of NEC's claim is to be done by a Dutch judge.
Občina je poudarila, da obstaja tesna povezanost med vrednostjo transakcije in vrednostjo objekta De Eendrachta.
Thirdly, concerning the determination of the value of the purchase option, the Netherlands has also provided further clarifications.
Poročilo o neodvisni oceni (z dne 7. aprila 2009) se osredotoča na dve vrednosti.
The Netherlands points out that existence of an advantage (and hence State aid) cannot be supposed simply because the price is determined on the basis of negotiations.
Na eni strani je določilo prodajno ceno, ki bi jo v zvezi z objektom in na podlagi obstoječe zakupne pogodbe med občino in klubom NEC […] [7] prodajalec lahko prejel ob prodaji stavbne pravice (za obdobje 30 let).
In the case of NEC, the price of the purchase option was determined on the basis of an independent valuation and is therefore market conform according to the Dutch authorities.
Na drugi strani pa je določilo prodajno ceno, ki bi jo v zvezi z objektom na podlagi obstoječih podnajemnih pogodb med klubom NEC in njegovimi podnajemniki ter razvoja tržne najemnine prodajalec lahko prejel ob prodaji stavbne pravice.
Indeed, the Netherlands argues that the transaction was not selective and that it did not provide NEC with an advantage.
Objekt je namreč predmet zakupnih pogodb tako med klubom NEC in občino kot klubom NEC ter tretjimi osebami (kjer klub NEC ravna kot upravljavec objekta) (glej uvodno izjavo 8).
The Netherlands refers to the fact that a measure is not selective if it is based on a general national measure.
Ta druga vrednost je bila določena v višini […] EUR.
In particular, the transaction is based on the Civil Code, which has a general scope and is applicable to all undertakings.
Obe oceni temeljita na predpostavki, da bo objekt prodan v času njegovega najema.
The value of the transaction was based on the provisions of the Civil Code, which provide for the payment of a ‘reasonable price’.
Nizozemska trdi, da na podlagi nizozemske zakonodaje prodajna transakcija ne spremeni najemniških razmer.
According to the Netherlands, this was the case as an independent valuation was made in April 2009.
Novi lastnik nepremičnine nadomesti prejšnjega lastnika kot najemodajalec.
They conclude that the transaction was non-selective.
Zato je določanje prodajne vrednosti najete nepremičnine na podlagi prihodka od najemnin običajna praksa.
Even if the transaction was considered selective, NEC would not have received an advantage, as the municipality was acting as a market investor and paying a market price.
Neodvisne ocene kažejo, da bi občina objekt De Eendracht lahko v času njegovega najema prodala tretji osebi za ceno največ […] EUR.
The Netherlands emphasises the decisional practice of the Commission of using the land sales Communication by analogy when cases relate to the valuation of other assets and property rights.
Po mnenju Nizozemske je to enakovredno najvišji ceni, ki se za objekt lahko zahteva od kluba NEC.
As the transaction in this case is based on a valuation as set out in the land sales Communication, it can be considered market conform.
Ko bi klub NEC v zvezi z objektom De Eendracht pridobil stavbno pravico, bi lahko to pravico prodal za ceno največ […] EUR.
Even if the land sales Communication was not applicable, the transaction would remain market conform as a private market investor would also have determined the value of the purchase option on the basis of an independent valuation.
Po mnenju Nizozemske to pomeni, da se je klub NEC odrekel morebitni prednosti največ […] 2064000 EUR.
The municipality emphasised that there is a close connection between the value of the transaction and the value of the De Eendracht complex.
Med pogajanji s klubom NEC se je končna vrednost nakupne opcije določila v višini […] 2223000 EUR. […].
The independent valuation report (dated 7 April 2009) centres on two values.
Komisija opozarja, da ocena ni izrecno upoštevala konkretnih razmer, tj. kjer bi klub NEC kupil sam objekt.
On the one hand, it determined the sales price that a seller could receive from selling the right of superficies (for a period of 30 years) in relation to the complex on the basis of the existing lease agreement between the municipality and NEC […] [7].
Nizozemska je zagotovila nadaljnje informacije o višini najemnin, ki so se za pojasnitev pomembnih razlik med obema ocenama uporabile v poročilu o oceni.
On the other hand, it determined the sales price that a seller could receive from selling the right of superficies in relation to the complex on the basis of existing sub-lease agreements between NEC and its sublessees, taking into account market rent evolutions.
Nizozemska zlasti opozarja, da so imeli številni dejavniki negativen učinek na ceno najemnine, ki je bila določena za klub NEC.
Indeed the complex was the subject of lease contracts between both NEC and the municipality and NEC and third parties (NEC acting as the operator of the complex), see also recital 8.
Podjetje Exploitatiemaatschappij De Goffert B.V. ni objekta zgolj dalo v zakup, ampak je tudi ravnalo kot upravljavsko podjetje, ki je dajalo dele objekta v podnajem tretjim osebam.
This second value was set at EUR […].
De Eendracht je bil nedvoumno poskusne narave in občina je izvedbo novega objekta uporabila za okrepitev povezanosti objekta z družbenimi dejavnostmi, gospodarskim okoljem in okoliškimi soseskami.
The two valuations are in other words based on the assumption that the complex would be sold in a rented state.
Ni bilo jasno, če bi bili ti družbenogospodarski projekti v praksi uspešni, prav tako ni bila izključena možnost odstopa tretjih oseb od projekta.
The Netherlands argues that under Dutch legislation, a sales transaction does not alter the rental situation.
To je povečalo tveganje za podjetje Exploitatiemaatschappij De Goffert B.V..
The new owner of a property replaces the previous owner as the letting party.
Podjetje Exploitatiemaatschappij De Goffert B.V. je prav tako skrbelo za vzdrževanje in zamenjavo igralnih površin, kar je v preteklosti zagotavljala občina.
Therefore it is common to establish the sales value of a rented property on the basis of rental income.
Klub NEC je bil edini možni partner, ki bi lahko uresničil družbenogospodarske cilje občine.
The independent valuations show that the municipality could sell the De Eendracht complex in a rented state to a third party for a price of maximum EUR […].
Klub NEC je prvotno imel stavno pravico nad objektom, toda se ji je zastonj odpovedal (glej uvodno izjavo 23).
According to the Netherlands, this equals the maximum price that could be asked from NEC for the complex.
Na tej podlagi Nizozemska meni, da je cena zakupnine, ki jo je plačal klub NEC in ki je temelj prve ocene pri izračunu davka, skladna s tržnimi pravili.
Once NEC would acquire the right of superficies in relation to the De Eendracht complex, it could sell that right for a price of maximum EUR […].
Nizozemska je nadalje opozorila, da je treba zakupno pogodbo med klubom NEC in občino šteti za zakupno pogodbo za določen čas, ki je občina ni mogla prekiniti pred datumom izteka, ki sovpada s prenosom stavbne pravice na klub NEC.
According to the Netherlands, this means that NEC was foregoing a potential advantage of maximum […] EUR 2064000.
To pojasni, zakaj pri izračunu davka prva ocena temelji na podlagi statične najemnine, druga ocena pa upošteva razvoj tržne najemnine.
During the negotiations with NEC, the final value of the purchase option was determined as […] EUR 2223000. […].
Nizozemska poudarja, da znesek 2,2 milijona EUR, ki bi ga klub NEC moral prejeti za nakupno opcijo, ni bil izplačan, temveč se je delno uporabil za kritje neporavnanih terjatev do kluba NEC, delno pa za predplačilo najemnine (zajamčena najemnina).
The Commission notes that the valuation did not explicitly take into account the concrete situation, i.e. where NEC would acquire the complex itself.
Obenem se je zakupna pogodba podaljšala do konca februarja 2043, najemnina pa povišala za […].
The Netherlands has provided further background information on the rent figures used in the valuation report to explain the important difference between both valuations.
Ob predpostavki, da je bila prvotna najemnina skladna s tržnimi pravili, Nizozemska trdi, da se je s tem zvišanjem najemnina dvignila nad tržne ravni.
In particular, The Netherlands points out that a number of factors had a downward impact on the lease price as it was established for NEC:
Nizozemska meni, da bi nova najemnina morala šteti za skladno s tržnimi pravili.
Exploitatiemaatschappij De Goffert B.V. not only leased the complex, but also acted as the operating company to sublet parts of the complex to third parties.
Poleg tega Nizozemska meni, da je občina v času transakcije upoštevala finančni položaj kluba NEC.
De Eendracht had a clear experimental character and the municipality used the realisation of this new complex to strengthen the link of the complex with societal activities, the economic environment and the surrounding neighbourhoods.
V času transakcije je občina prejela informacije, zaradi katerih je predpostavljala, da je možno, da bo klub NEC navkljub finančnim težavam zmožen uveljavljati svojo nakupno opcijo.
It was not certain whether these socioeconomic projects would be successful in practice and it was not excluded that third parties would drop out.
Zlasti v enem od svojih dopisov (glej uvodno izjavo 10) je klub NEC občino izrecno obvestil o interesu, ki ga je za nakup De Eendrachta imela komercialna stranka, po možnosti prek kluba NEC.
This increased the risk for Exploitatiemaatschappij De Goffert B.V.
Zato klubu NEC finančne težave, ki jih je imel, ne bi nujno preprečile nakup De Eendrachta.
Exploitatiemaatschappij De Goffert B.V. also took care of the maintenance and replacement of the fields, which were previously maintained by the municipality.
Poleg tega je bila občina 3. septembra 2010 obveščena, da je klubu NEC komercialna stranka zagotovila finančno podporo: podjetje […] je v predprodaji kupilo del (sezonskih) vstopnic za sezone 2011/2012, 2012/2013 in 2013/2014.
NEC was the only possible partner that could realise the socioeconomic objectives of the municipality.
To je transakcija, ki jo v sklepu o začetku postopka navaja Komisija, toda – v nasprotju s tistim, kar je bilo v tem sklepu navedeno – se financiranje ni izvedlo v obliki jamstva, izplačani znesek pa je bil precej višji kot 1,9 milijona EUR, ki je omenjen v sklepu o začetku postopka (tj. okoli 4 milijoni EUR) (glej uvodno izjavo 16).
NEC had originally held a right of superficies to the complex, but waived this for free (see recital 23).
Zaupanje, ki ga je imel komercialni vlagatelj v finančni položaj kluba NEC, je bil za občino v tistem času dodaten razlog za upoštevanje možnosti, da bi klub NEC uveljavljal nakupno opcijo za De Eendracht.
On this basis The Netherlands considers the lease price paid by NEC, which forms the basis for the first value calculated in the taxation, to be market conform.
Po mnenju Nizozemske je ob upoštevanju tedanjega (domnevnega) finančnega položaja kluba NEC občina ravnala kot tržna vlagateljica.
Moreover, The Netherlands has noted that the lease contract between NEC and the municipality has to be considered a lease agreement for a fixed term that could not be terminated by the municipality before its end date, which coincides with the transfer of the right of superficies to NEC.
Nizozemska trdi, da tudi če bi ukrep pomenil pomoč, bi bil združljiv z notranjim trgom.
This explains why the taxation calculates the first value on the basis of a static rent, whereas the second value takes into account market rent evolutions.
Po mnenju Nizozemske so pogoji iz Smernic izpolnjeni in bi ukrep na podlagi člena 107(3)(c) Pogodbe lahko štel za združljivega.
The Netherlands emphasises that the sum of EUR 2,2 million due to NEC for the purchase option was not paid out, but rather used in part to cover outstanding claims on NEC and in part as an advance payment of the rent (guaranteed rent).
Za podkrepitev svojega mnenja je predložila tudi dejanske podatke.
At the same time, the lease agreement was prolonged until the end of February 2043 and the rent was increased […].
V zvezi s finančnim položajem kluba NEC v času transakcije je Nizozemska predložila nadaljnja dokazila, ki kažejo, da je bil klub NEC podjetje v težavah.
Assuming that the original rent was market conform, The Netherlands claim that this increase puts the new rent above market levels.
Občina je zahtevala poročilo o finančnem položaju in prihodnjih perspektivah kluba, ki ga je kmalu po transakciji predložilo računovodsko podjetje BDO [8] (29. oktobra 2010).
Alternatively, the new rent should be considered market conform according to The Netherlands.
Navaja negativne rezultate podjetja […], negativen lastniški kapital […] in negativen razvoj obratnega kapitala […].
Fourthly, the Netherlands argues that the municipality took the financial situation of NEC at the time of transaction into account.
Poročilo kaže, da so bili rezultati podjetja NEC negativni, zniževali pa so se že tri leta.
At the time of the transaction, the municipality had received information that made it presume that — despite its financial problems — it was possible that NEC would be able to exercise its purchase option.
Čeprav je NEC v tem istem času ohranjal pozitivne neto rezultate (zaradi prihodkov v zvezi s prestopnimi pravicami in prodajami igralcev), poročilo jasno dokazuje upadajoče prihodke, medtem ko stroškovni vzorci kluba v veliki večini ostajajo isti.
In particular, in one of its letters (see recital 10), NEC had explicitly informed the municipality of the interest a commercial party had in acquiring De Eendracht, possibly via NEC.
Poleg tega je bil lastniški kapital negativen že tri leta, solventnost kluba NEC pa je v istem času upadla.
Therefore any financial problems NEC was facing would not necessarily prohibit its purchase of De Eendracht.
Klub NEC je v zvezi z načrtom za prestrukturiranje pripravil načrt za izboljšanje („Plan van Aanpak“) za namene reševanja finančnih težav [9].
In addition, on 3 September 2010 the municipality was informed that NEC had received financing from a commercial party: a company […] had pre-purchased a part of the (season) tickets for the seasons 2011/2012, 2012/2013 and 2013/2014.
Nizozemska v zvezi z izravnalnimi ukrepi poudarja, da je pomoč, če ta obstaja, omejena in so zato negativni učinki na konkurenco razmeroma majhni.
This indication of confidence in NEC's financial situation by a commercial investor was further reason for the municipality at the time to accept as a possibility the exercise by NEC of its purchase option on De Eendracht.
Poleg tega je vsakršna podpora omejena na najmanjšo potrebno.
In conclusion, according to the Netherlands the municipality acted as a market investor, taking into account the (perceived) financial situation of NEC at the time.
Ukrep, naveden v uvodnih izjavah 16 in 37, je v zvezi s tem vseboval tudi pomemben lastni prispevek k prestrukturiranju, saj je sprememba v pogojih odplačevanja posojila povzročila znižanje fiksnih stroškov odplačevanja na 250000 EUR na leto.
Alternatively, the Netherlands argues that even if the measure were to constitute aid, it would be compatible with the internal market.
Nizozemska se je v zvezi s spremljanjem zavezala, da bo Komisiji predložila zahtevana poročila.
According to the Netherlands, the conditions of the Guidelines are fulfilled and the measure could as such be considered compatible under Article 107(3)(c) of the Treaty.
Nazadnje Nizozemska potrjuje, da za klub NEC niso bili in ne bodo izvedeni nobeni drugi ukrepi pomoči.
It provided factual information to support this.
OCENA UKREPA
With regard to the financial situation of NEC at the moment of the transaction, the Netherlands put forward further evidence demonstrating that NEC was a firm in difficulties.
Obstoj državne pomoči v skladu s členom 107(1) Pogodbe
The municipality had requested a report on the financial position and future perspectives of the club, which was submitted by the accounting firm BDO [8] shortly after the transaction (on 29 October 2010).
V skladu s členom 107(1) Pogodbe je državna pomoč vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, kolikor prizadene trgovino med državami članicami.
It refers to negative company results […], negative equity […] and a negative development of working capital […].
Pogoji iz člena 107(1) Pogodbe so kumulativni, zato morajo biti izpolnjeni vsi pogoji, da se lahko ukrep šteje za državno pomoč.
The report shows that the company results of NEC had been negative and diminishing over a period of three years.
Občinski nakup domnevne pravice kluba NEC do nakupa De Eendrachta za 2,2 milijona EUR se je financiral iz državnih sredstev, saj je denar za zadevno transakcijo zagotovila občina.
While NEC managed to keep its net results positive over that same period (due to income from transfer rights and the selling of players), the report clearly demonstrates declining income levels, whereas NEC's cost patterns remained largely unchanged.
Temu Nizozemska ne oporeka.
Moreover, the own equity had been negative over the past three years and the solvency of NEC had decreased in that same period.
Komisija v zvezi z morebitnim učinkom na notranji trg opozarja, da se je klub NEC udeleževal evropskih nogometnih turnirjev.
With regard to the restructuring plan, NEC set up a plan of improvement (‘Plan van Aanpak’) [9] to overcome its financial problems.
Profesionalni nogometni klubi so poleg udeležbe na nogometnih tekmovanjih vključeni tudi v več drugih gospodarskih dejavnostih, kot so trg za prestop poklicnih igralcev, oglaševanje, sponzorstvo, trženje ali medijsko poročanje.
This plan was submitted to the KNVB in August 2010.
Pomoč profesionalnemu nogometnemu klubu okrepi njegov položaj na vseh naštetih mednarodnih trgih.
It includes a description of the circumstances of the financial situation, benchmark comparisons with similar football clubs and planned measures to achieve Category 2 status (i.e. indicating that the financial health of the club is ‘sufficient’, see also recital 75).
Če se državna sredstva uporabijo za dodelitev selektivne prednosti profesionalnemu nogometnemu klubu ne glede na ligo, v kateri sodeluje, je verjetno, da bo ta pomoč izkrivljala konkurenco in vplivala na trgovino med državami članicami v smislu člena 107(1) Pogodbe [10].
With regard to compensatory measures, the Netherlands notes that, if there is aid, it is limited in size and as such the negative effects on competition are relatively small.
Selektivnosti ukrepa, ki ga je posebej odobril občinski svet, prav tako ni moč oporekati.
Nevertheless several compensatory measures were included in the KNVB restructuring plan.
Nizozemska je trdila, da je ukrep temeljil na splošni nacionalni zakonodaji (glej uvodno izjavo 29) in zato ni bil selektiven.
Moreover, any support was limited to the minimum necessary.
Vendar pa Komisija meni, da čeprav se sporazum med klubom NEC in občino lahko šteje za sporazum, za katerega se uporablja nizozemsko pravo, podrobnosti sporazuma ne temeljijo le na splošnih načelih, temveč tudi na posebnih določbah pogodbe oziroma pogodb med klubom NEC in občino.