natgillin/translations-raw huggingface dataset:
The Belgian authorities replied that, on the date the expert report was produced, there was no legal obligation incumbent upon the owner of the buildings in question.
Poleg tega je mogoče zadevne ukrepe glede na njihovo obliko (subvencije) obravnavati kot pregledne v smislu člena 4 navedene uredbe.
Consequently, the value of the buildings should not take into account the possible costs of decontamination.
Nazadnje, sedanja veljavna uredba v nasprotju s prejšnjo uredbo ne izključuje pomoči de minimis za podjetja v težavah.
In their comments on the opening decision, the Belgian authorities produced an appraisal, conducted in January and February 2009 by the Marengo firm of consultants, which assessed the market value of the immoveable assets covered by the mortgage at EUR 3137000.
Zato je mogoče za ukrepe v obravnavanem primeru šteti, da ne izpolnjujejo vseh pogojev iz člena 107(1) Pogodbe in da jih je treba obravnavati tako, da ne pomenijo državne pomoči.
Under a voluntary public sale, these assets were worth EUR 2871000 and EUR 1915000 under a distressed sale.
Komisija se je zaradi negotovosti pri oceni stroškov sanacije, pripisanih družbi VSL, spraševala, ali je bila prodajna cena zemljišč in nepremičnin, ki jih je kupila družba SPAQUE, to je 2040000 EUR, tržna cena.
The Belgian authorities concluded that the value of the collateral was excellent as it covered the entire loan in question.
Komisija se je spraševala tudi v zvezi z brezplačnim dajanjem na voljo nepremičnin družbe SPAQUE v korist družbe VSL.
Moreover, the Board of Directors' management report annexed to the annual financial statements for the year ending 31 December 2009 points out that the Marengo report valuing VSL's immoveable assets during 2009 indicated that the established values were accurate only if the land and buildings were decontaminated, which was not yet the case.
Komisija je ugotovila, da je bilo časovno zaporedje dogodkov tako:
The report continues by noting that VSL had received an offer to buy all the land and buildings ‘as they are’ for EUR 2000000 from the company responsible for developing the Cristal Park project.
april 2011: priprava dokumenta s strani družbe Antea Group, naslovljenega „opisna študija za prednostno obravnavo, tehnična dokumentacija, tehnični opis št.o6: razlaga izsledkov“, v katerem je podrobno opisana in krajevno umeščena degradacija tal;
In order to better reflect the actual situation, the Board of Directors thus decided to include in the balance sheet only the value corresponding to the purchase offer, which was midway between a distressed sale and a voluntary sale for the decontaminated land and buildings.
december 2011: priprava ocene za leto 2011, katere cilj je „najti rešitve za sanacijo zemljišč in nekaterih objektov, ki so zdaj v lasti družbe Val Saint-Lambert (VSL SA)“.
In the absence of information on the company's financial situation as at 31 August 2009, the Commission has used that at 31 December 2009.
Stroški sanacije so ocenjeni na 219740 EUR.
On that date, VSL had a loss of EUR 2 million with an initial share capital of EUR 2 million.
december 2012: nakup nepremičnin za 2040000 EUR (ocena, ki jo je pripravila neodvisna pisarna Cushman & Wakefield) s strani družbe SPAQUE (javno podjetje za pomoč pri ohranjanju kakovosti okolja), brez stroškov dekontaminacije, ocenjenih na 220000 EUR, kar je 1820000 EUR.
The company also had significant stock of EUR 3 million and EUR 5,759 million in debt.
Družba SPAQUE je hkrati mestu Seraing v skladu z že pripravljeno, vendar še nepodpisano pogodbo, podelila opcijo odkupa istih nepremičnin za 2090000 EUR.
VSL's Ebitda was negative.
Mesto Seraing se je z drugo že pripravljeno, vendar še nepodpisano pogodbo zavezalo, da bo navedeno opcijo odkupa preneslo na družbo SPECI.
Consequently, in the absence of any other information from Belgium, the Commission concludes that VSL was in a difficult financial situation, despite regular contributions from its majority shareholder.
januar 2014: Belgijski organi so obvestili Komisijo, da se dela dekontaminacije niso začela in da zdaj družba SPAQUE še vedno pripravlja zaključek opisne študije degradacije navedenega območja.
The Commission considers that, in the light of the accounting information referred to above, VSL's rating at the time the loan was granted was CCC, in accordance with the Communication from the Commission on the revision of the method for setting the reference and discount rates (hereinafter ‘Communication on reference rates’) [16].
Komisija mora v obravnavanem primeru preučiti dva dokumenta, v katerih sta dve različni oceni stroškov dekontaminacije.
The Commission notes that the Belgian authorities set the interest rate on the loan granted on 31 August 2009 at 4,7 %.
Po njihovih navedbah je ta ocena interna in je ni pripravil pooblaščen izvedenec ter se delno nanaša na zemljišča, ki niso bila prenesena na družbo SPAQUE.
The Communication on reference rates provides for the addition of 400 basis points to the rate of 1,77 % [17], which was valid in Belgium at the time the loan was granted for a company with a CCC rating and a high level of collateral, resulting in a rate of 5,77 % (1,77 % + 400 basis points).
Belgijski organi nazadnje navajajo, da navedena ocena temelji na opazovalni študiji, pri kateri se samo preveri morebiten obstoj degradacije in pripravi njen opis.
The Commission notes that the interest rate on the loan granted on 31 August 2009, set at 4,7 % by the Walloon Region (represented by Sogepa) for a period of 7 years, was below the threshold of 5,77 % set by the Communication and concludes that this involves an element of aid to the benefit of VSL.
V navedeni oceni je poleg tega pojasnjeno, da je potekala opisna študija [19].
The aid corresponds to 1,07 %, i.e. the difference between the two interest rates (5,77 % – 4,7 %), or EUR 16050 per year.
Belgijski organi so poleg tega navedli, da jedro nekdanjega industrijskega območja, to so objekti št. 18, 19, 22 in 22A, ni bilo vključeno v prodajo družbi SPAQUE in da so torej ostali v lasti družbe VSL.
Measure 6: Capital injection of EUR 1,5 million
Poleg tega navajajo, da naj bi te nepremičnine bile glavni vir onesnaženja od industrijske dejavnosti.
The Commission's doubts related to the alleged pari passu nature of the measure and, ultimately, to the compliance of this measure with the principle of the market-economy investor due, on the one hand, to the company's economic and financial situation at the time the capital injection took place and, on the other, the very scant nature of the documents produced by the Belgian authorities to justify the validity of this measure.
Zato je treba upoštevati samo stroške dekontaminacije navedenega območja, da bi se to uskladilo z namembnostjo, veljavno ob prodaji, to je industrijsko uporabo, ter jih odšteti od vrednosti zemljišč in objektov.
In their comments, the Belgian authorities consider that the Commission cannot rely on the ex post profitability of an investment to classify a measure as State aid.
Komisija ugotavlja, da je bilo v dopisu družbe GEOLYS izrecno navedeno, da so bili stroški ocenjeni za industrijsko namembnost navedenega območja.
They also consider that, even though the Region was not a shareholder, as a significant creditor it had an interest in supporting VSL's activity (cf.
Komisija glede na navedeno sklepa, da je bila prodajna cena, po kateri je družba VSL prodala nepremičnine družbi SPAQUE (ustrezajoča prodajni ceni, ki jo je ocenil izvedenec, z odštetimi stroški dekontaminacije, ki jih je ocenila družba GEOLYS), tržna cena in ne vsebuje elementov pomoči.
Measure 4).
Belgijski organi brezplačno dajanje na voljo nekaterih objektov s strani družbe SPAQUE utemeljujejo z zavezo družbe VSL, da bo sodelovala z družbo SPAQUE, in sicer da bo predložila vse koristne in potrebne informacije za obnovitvena in dela dekontaminacije, ki jih je treba izvesti na navedenem območju.
Contrary to the Belgian authorities' claim, the Region's intervention on 17 March 2011 did not take place at the same time as that of the shareholder CFC.
Toda pogodbo o brezplačnem dajanju na voljo sta sklenili družbi SPAQUE in VSL, družba SPECI pa ni bila stranka navedene pogodbe.
The latter's contribution of EUR 5,2 million comprised several advances made between 25 May 2009 and 29 March 2011.
Belgijski organi poleg tega niso dokazali, da je bila družba SPECI lastnica navedenih nepremičnin.
Moreover, the Walloon Region and CFC were not in the same situation and not running the same risks.
Komisija poleg tega ugotavlja, da navedena utemeljitev ni podprta z nobenim dokazom, na podlagi katerega bi bilo mogoče oceniti, ali je bil znesek najemnin, ki se mu je družba SPAQUE prostovoljno odrekla, enakovreden zavezi družbe VSL.
Consequently, the Commission considers that the capital injection cannot be considered pari passu.
Komisija zato meni, da je družba VSL s preklicnim brezplačnim dajanjem na voljo dela območja „Cristalleries du Val Saint-Lambert“ z dne 11. decembra 2012 pridobila ugodnost.
The fact that the Walloon Region had provided a loan 2 years previously is insufficient to establish that the capital injection was prudent.
Negativen vpliv na konkurenco in trgovino med državami članicami
The 2008-2009 financial year had already demonstrated that the company was in a difficult economic and financial situation (cf.
Natančneje v zvezi z ukrepom 3 (poroštvo v višini 150000 EUR) in ukrepom 5 (posojilo v višini 1,5 milijona EUR) je znesek pomoči nižji od praga pomoči de minimis, čeprav ga zaradi pomanjkanja nekaterih podatkov ni mogoče natančno izračunati.
Measure 4).
Vendar Komisija meni, da navedenega ukrepa ni mogoče opredeliti kot pomoč de minimis ter da negativno vpliva na konkurenco in trgovino med državami članicami.
A mere increase in turnover cannot in and of itself justify a capital injection of EUR 1,5 million without taking into account other criteria such as Ebitda or the company's level of indebtedness.
Ukrepov, dodeljenih leta 2008 in 2009, namreč ni mogoče opredeliti kot pomoč de minimis, ker v skladu z uredbo [20], ki je pred tem veljala do 31. decembra 2013,podjetjem v težavah ni bilo mogoče dodeliti tovrstne pomoči.
Consequently, the capital injection cannot be considered to be the behaviour of a market-economy investor.
Družba CVSL je bila ob odobritvi poroštva v stečajnem postopku.
Instead, the entire capital injection of EUR 1,5 million must be considered to be aid.
Poleg tega se v skladu z novo uredbo, veljavno od 1. januarja 2014 [21], ta tako kot prejšnja uredba uporablja samo za pregledne pomoči.
Measure 7 groups together benefits granted to VSL totalling EUR 197503,04.
Poroštva v obravnavanem primeru pa ni mogoče obravnavati kot takega.
The Commission takes the view that these must be considered as not meeting all the conditions set out in Article 107(1) of the Treaty and therefore as not constituting aid, following the entry into force of Commission Regulation (EU) No 1407/2013 [18].
Člen 4(6)(a) navedene uredbe namreč določa: „Pomoč v obliki jamstev velja za pregledno pomoč de minimis, če upravičenec ni v kolektivnem postopku zaradi insolventnosti […]“.
Article 7 provides that the Regulation applies to aid granted before its entry into force if the aid meets all the conditions laid down in the Regulation.
Kot je bilo ugotovljeno zgoraj, je bila družba CVSL ob odobritvi poroštva v stečajnem postopku.
The beneficiary is not a company whose sector of activity falls within the exceptions set out in the first article.
Poleg tega Komisija meni, da za pojem pomoči ni potrebno, da bi bila izkrivljanje konkurence ali negativen vpliv na trgovino očitna ali dejanska.
In accordance with Article 3(1) of the above Regulation, the Belgian authorities have confirmed that the total amount of the measures granted by the Region did not exceed EUR 200000 over a period of 3 financial years.
Dejstvo, da je znesek pomoči nizek, ali da je podjetje, ki prejme pomoč, majhno, samo po sebi ne izključuje izkrivljanja konkurence ali grožnje izkrivljanja konkurence, vendar verjetnost, da bi lahko prišlo do izkrivljanja, ne sme biti zgolj hipotetična.
Consequently, the measures in question are considered as not meeting all the conditions under Article 107(1) of the Treaty and do not, therefore, constitute aid.
Komisija iz navedenega ugotavlja, da so vsi obravnavani ukrepi razen ukrepa 7 pomoči, ki lahko negativno vplivajo na konkurenco in trgovino med državami članicami
The Commission queried whether the sale price of the land and buildings purchased by SPAQuE, EUR 2040000, was a market price given the uncertainties regarding the appraisal of the clean-up costs attributable to VSL.
Ugotovitev glede obstoja pomoči v smislu člena 107(1) PDEU
The Commission also queried the provision of some of SPAQuE's buildings to VSL free of charge.
Komisija ugotavlja, da so vsi obravnavani ukrepi razen ukrepa 7 in prodaje nepremičnin družbe VSL družbi SPAQUE (del ukrepa 8) pomoči v smislu člena 107(1) PDEU.
The Commission has noted the following sequence of events:
Združljivost pomoči z notranjim trgom
April 2011: Antea Group produced a document entitled ‘Investigations des caractérisations de mise en priorité, dossier technique, cahier technique no6: interprétation des résultats’ which describes and locates the soil pollution in detail.
Prepoved državnih pomoči iz člena 107(1) PDEU ni absolutna niti brezpogojna.
December 2011: drafting of the 2011 note with the aim of ‘finding solutions to the clean-up of the plots of land and some buildings currently owned by Val Saint-Lambert (VSL SA)’.
Zlasti odstavka 2 in 3 člena 107 PDEU sta pravni podlagi, ki omogočata obravnavanje nekaterih pomoči kot združljivih z notranjim trgom.
The clean-up and decontamination works were evaluated at +/– EUR 7,5 million.
V obravnavanem primeru je treba zlasti preučiti, ali bi bilo mogoče obravnavane ukrepe šteti za združljive na podlagi člena 107(3) PDEU, v skladu z merili, navedenimi v Smernicah za reševanje in prestrukturiranje.
August 2012: report by the approved expert, Geolys, dated 23 August 2012, consisting of a one-page letter stating the following: ‘This evaluation is based solely on Antea's preliminary study (March 2011) and on the following assumptions: …’.
Za to je treba najprej določiti, v katerih obdobjih je mogoče družbi CVSL in VSL obravnavati kot podjetji v težavah.
The clean-up costs were assessed at EUR 219740.
Poleg tega je za ukrep 3, dodeljen septembra 2008, prav tako treba ugotoviti, ali je bila med družbo CVSL v stečaju in dejavnostmi, prenesenimi na kupce, ki so sestavljali družbo VSL, gospodarska kontinuiteta, da bi določili, ali je družba VSL imela ugodnosti, povezane z dodelitvijo navedenega ukrepa.
December 2012: purchase by SPAQuE of the buildings for EUR 2040000 (valued by independent consultants Cushman & Wakefield) minus the decontamination costs estimated at EUR 220000, i.e. EUR 1820000.
Ugotovitve na podlagi te analize namreč vplivajo na analizo združljivosti ukrepov 3 in 1.
At the same time, SPAQuE granted the town of Seraing, by means of an agreement already drafted but not yet signed, a purchase option on the same buildings for EUR 2090000.
Upravičenost družb VSL in CVSL glede na Smernice
Seraing undertook, in a second agreement, already drafted but not yet signed, to transfer this purchase option to SPECI.
Treba je določiti, v katerih obdobjih je mogoče družbi CVSL in VSL obravnavati kot podjetji v težavah.
The Belgian authorities gave the following reasons for disregarding the note of December 2011.
Pred tem naj družbe VSL ne bi bilo mogoče opredeliti kot podjetje v težavah, saj je bila ta družba po njihovih navedbah novo podjetje in je imelo v skladu z odstavkoma 10 in 11 Smernic za reševanje in prestrukturiranje iz prakse odločanja Komisije brezpogojno podporo svojega večinskega delničarja, to je družbe CFC.
They consider, first of all, that the note does not relate to the clean-up and decontamination costs that would be necessary to secure the site for its current industrial use, but rather to the development of a commercial theme village focusing on household goods, decoration and leisure in line with a planned use of the site.
Komisija ugotavlja, da je bila družba CVSL ob dodelitvi ukrepa 3 podjetje v težavah od sodbe z dne 11. avgusta 2008.
According to them, the note is merely an internal note that was not produced by an authorised expert and it relates partly to plots of land that were not sold to SPAQuE.
V zvezi z ukrepi 5, 6 in 8 se belgijski organi v utemeljitev tega, da družba VSL ni bila v težavah, opirajo na sklep Saab [22].
The Belgian authorities clarify, finally, that the note is based on a scoping study that consisted solely in verifying the possible presence of pollution and providing a description of it.
Zlasti so predložili kronološko poročilo splošnih računov, v katerem so našteti finančni tokovi med družbo VSL in njenim večinskim delničarjem družbo CFC, da bi dokazali, da je mogoče ravnanje družbe CFC dejansko izenačiti z ravnanjem družbe General Motors, ki naj bi še naprej podpirala svojo podružnico Saab s kapitalskimi in likvidnostnimi vložki, da bi nadomestila njene izgube, Komisija pa je zato sklepala da družba Saab ni bilo podjetje v težavah v smislu Smernic (glej uvodno izjavo 59 tega sklepa).
The note also specifies that the categorisation study [19] was ongoing.
Družba CFC je namreč od 25. maja 2009 poleg kapitala, vplačanega ob prevzemu, zakonito vložila več kot 8 milijonov EUR, kar kaže, da družbe VSL v prvem obdobju po likvidaciji sredstev družbe CVSL kot podjetja v težavah na podlagi odstavkov 12 in 13 Smernic za reševanje in prestrukturiranje ne bi bilo mogoče šteti za podjetje v težavah.
The Belgian authorities further maintain that the buildings mentioned in the note of December 2011 are not identifiable and then explain that their total area of +/– 67000 m2 is greater than the total area (50299 m2) of the buildings noted in the contract of sale dated 13 December 2012.
V tem obdobju jo je namreč večinski delničar družbe VSL lahko podpiral z rednimi vložki, kar dokazuje, da je lahko težave družbe VSL reševal njen večinski delničar.
According to them, this difference of 17000 m2 justifies lower clean-up costs.
Zato Komisija meni, da družba VSL od januarja 2009 do februarja 2012 ni izpolnjevala meril podjetja v težavah v smislu Smernic.
The Belgian authorities also pointed out that the core of the former industrial site, namely the buildings numbered 18, 19, 22 and 22A, were excluded from the sale to SPAQuE and therefore remain the property of VSL.
V sklepu o začetku postopka je bilo pojasnjeno, da je bila raven likvidnosti družbe CFC 1,26 milijona EUR, zato naj bi z dodelitvijo enakovrednega zneska družbi VSL (najnižjega, ki je potreben za njeno reševanje) ostala skoraj brez vseh likvidnostnih sredstev.
They further claim that these are the buildings that housed the polluting industrial activity.
Zato je treba družbo VSL ob odobritvi pomoči za reševanje (ukrep 1) aprila 2012 obravnavati kot podjetje v težavah v smislu točke 10(c) Smernic za reševanje in prestrukturiranje.
The Commission notes, first, that the sale price was estimated by an independent firm of consultants in May 2012.
Če povzamemo, Komisija meni, da je bila družba CVSL v težavah od 11. avgusta 2008 (datum sodbe o razglasitvi stečaja) do konca novembra 2008 (ustanovitveni akt družbe VSL).
This estimate gives a sale price of EUR 2090000.
Družbo VSL je treba šteti za podjetje v težavah od 9. februarja 2012 (datum postopka pravne reorganizacije) do sodbe z dne 14. oktobra 2013 (datum sodbe o razglasitvi stečaja).
The report also states that the decontamination costs were at that time being assessed by a specialist consultant commissioned by the current site owner.
Družbi CVSL in VSL sta bili torej ob odobritvi ukrepov 1 in 3 podjetji v težavah.
The decontamination costs were therefore also estimated by an independent specialist firm, Geolys.
Analizo njune združljivosti je torej treba opraviti na podlagi Smernic.
In their reply dated 23 May 2014, the Belgian authorities confirmed that the lands and buildings evaluated in the Geolys report were indeed those included in the sale of 13 December 2012.
Združljivost pomoči (ukrepa 1 in 3)
Moreover, the Belgian authorities pointed out that, in the case of historical pollution and on the basis of the designated use of the polluted land and buildings in local development plans, the applicable Walloon legislation limits the extent of the obligations of an owner of a polluted plot of land or building.
Ukrep 1: pomoč za reševanje z dne 3. aprila 2012
Only the costs of decontaminating the site to bring it into line with its designated use at the time of the sale, i.e. industrial use, must therefore be taken into account and deducted from the value of the land and buildings.
Belgija meni, da je ta pomoč združljiva na podlagi Smernic za reševanje in prestrukturiranje.
The Commission notes that Geolys' letter explicitly states that the costs have been estimated for an industrial designation of the site.
Komisija pa meni, da ni bilo spoštovano načelo enkratne pomoči iz točke 72 in naslednjih Smernic.
In the light of the above, the Commission concludes that the price at which VSL's buildings were sold to SPAQuE (corresponding to the sale price evaluated by an expert minus the decontamination costs estimated by Geolys) is a market price and does not involve elements of aid.
Družba VSL naj bi namreč septembra 2008 prejela nezdružljivo pomoč za reševanje (glej uvodno izjavo 141).
The Belgian authorities justify SPAQuE's provision of certain buildings free of charge by noting VSL's commitment to work with SPAQuE to provide all useful and necessary information regarding the renovation and decontamination works to be conducted on the site.
Navedena terjatev je bila knjižena na strani obveznosti družbe VSL in do danes ni bila poplačana.
First, the Commission notes that the Belgian authorities stated in their comments that the buildings belonged to SPECI.
Zato posojilo ni bilo poplačano v šestih mesecih po odobritvi v skladu s točko 25(a) Smernic.
However, the agreement to provide the buildings free of charge was signed between SPAQuE and VSL; SPECI was not a party to this agreement.
Komisija zato meni, da pomoč za reševanje z dne 3. aprila 2012, ki ustreza znesku posojila, to je 1 milijon EUR, ni združljiva s skupnim trgom.
Moreover, the Belgian authorities have not provided proof that SPECI was the owner of these buildings.
Ukrep 3: poroštvo v višini 150000 EUR
Furthermore, the Commission notes that this justification is not backed up by any evidence assessing whether or not the amount of rent which SPAQuE voluntarily waived was equivalent to VSL's commitment.
Komisija v odstavku 5.2.1 meni, da je bila družba CVSL ob odobritvi poroštva podjetje v težavah.
The Belgian authorities have, in fact, provided no details on the methods or effectiveness of the implementation of this commitment.
Element pomoči, ki izhaja iz brezplačne odobritve poroštva, bi lahko torej bil razglašen za združljivega samo, če izpolnjuje pogoje iz Smernic za reševanje in prestrukturiranje.
Consequently, the Commission considers that the free provision of the plots of land referred to in the agreement for the temporary provision of a part of the Val Saint-Lambert crystal works site signed on 11 December 2012 did confer an advantage on VSL.
Navedeno poroštvo pa je bilo, kakor je prikazano zgoraj, odobreno brezplačno.
The amount of aid corresponds to the amount of rent that VSL would have had to pay under market rental conditions.
V skladu s točko 25(a) Smernic za reševanje in prestrukturiranje mora biti pomoč v denarnih sredstvih v obliki jamstev za posojilo „z obrestno mero, ki je vsaj primerljiva z obrestno mero, ki jo plačujejo zdrava podjetja […]“.
This amount will have to be calculated on the basis of the cadastral income (index-linked) established by the competent Belgian authorities (Administration du Cadastre, de l'Enregistrement et des Domaines — ACED) for each building rented and for the duration of the rental period.
Poleg tega belgijski organi kljub posebni zahtevi za informacije v zvezi s tem niso predložili elementov v zvezi s spoštovanjem obveznosti ukinitve poroštva po šestih mesecih (točka 25(a)) Smernic).