natgillin/translations-raw huggingface dataset:
In particular, as regards the reliance of the Netherlands on the Commission's communication concerning aid elements in land sales by public authorities [4] (hereinafter: ‘the land sales communication’), the Commission reiterated that the guidance provided by that communication, as stated in its introduction, only ‘concerns sales of publicly owned land and buildings.
Komisijo je tudi dvomila, da so bile profitne marže in marže za tveganja, ki so se uporabile za izračun vrednosti zemljišča za nadaljnji razvoj po tem, ko se izteče dolgoročni zakup, realne.
It does not concern the public acquisition of land and buildings or the letting or leasing of land and buildings by public authorities.
Komisija v tej fazi ni bila prepričana, da je občina nameravala zagotoviti, da je transakcija v skladu z načelom vlagatelja v tržnem gospodarstvu.
Such transactions may also include State aid elements.’
Namesto tega se je poskušala izogniti izgubi; z drugimi besedami, zaščitni ukrepi so bili uvedeni zato, da je vpliv transakcij na njen proračun nevtralen.
Regarding the outside expertise relied on by the municipality, the Commission questioned the validity of the valuation experts' use of the price of land for mixed use rather than the price of land for a stadium for their calculations.
To ne bi bilo sprejemljivo za običajnega vlagatelja v tržnem gospodarstvu, čeprav bi se oprl na zunanjega cenilca glede vrednotenja zemljišča in določitve zakupnine.
The Commission also questioned whether the profit and risk margins used for calculating the value of the land for future development after the long lease has ended were realistic.
PRIPOMBE NIZOZEMSKE
The Commission at that stage was not convinced that the municipality had had any intention of ensuring that the transaction was in conformity with the market economy investor principle (hereinafter: ‘MEIP’).
Nizozemska meni, da transakcija ne pomeni državne pomoči iz teh razlogov: (a) vrednost zemljišča in letna zakupnina so določili zunanji cenilci v skladu s sporočilom o prodaji zemljišč.
Rather, it had attempted to avoid making a loss; in other words, safeguards were introduced to make the transactions neutral to its budget.
Navedeno sporočilo bi zagotovilo ustrezen okvir za oceno transakcije z vidika državne pomoči; (b) PSV bo občini plačeval dolgoročno zakupnino, ki je višja od zneska obrokov, ki jih občina plačuje banki, kar zagotavlja, da postopek ni finančno nevtralen le za občino; (c) PSV bo zagotovil jamstvo za tista plačila, ki jih pokriva prodaja sezonskih vstopnic; (d) če gre PSV v stečaj, bosta zemljišče in stadion prešla na občino; (e) letna zakupnina se bo pregledala po 20 letih na podlagi novega poročila o vrednotenju.
This would not have been acceptable for a typical market economy investor, even if it had based itself on outside expertise for the valuation of the grounds and the determination of the lease fee.
Po mnenju Nizozemske je občina s pridobitvijo zemljišča, na katerem stoji stadion, delovala pod tržnimi pogoji v skladu z načelom vlagatelja v tržnem gospodarstvu in načelom upnika v tržnem gospodarstvu.
COMMENTS FROM THE NETHERLANDS
Zahtevala je neodvisno vrednotenje zemljišča za določitev transakcijske cene na podlagi tržne vrednosti zemljišča.
The Netherlands considers that the transaction does not constitute State aid for the following reasons: (a) the value of the land and the annual lease fee were established by outside experts in line with the land sales communication.
Kar zadeva vrednotenje zemljišča kot zemljišča za mešano uporabo, Nizozemska dodaja, da je treba pri kakršni koli oceni v kontekstu primerjave med ravnanjem javnih in zasebnih vlagateljev upoštevati, kako bi zasebni vlagatelj ravnal v času zadevne transakcije, glede na razpoložljive podatke in predviden razvoj v tistem času.
This communication would provide the relevant framework to assess the State aid quality of the transaction; (b) PSV will pay the municipality under the long lease a rent which is higher than the amount of instalments the municipality pays to the bank, which ensures that the operation is not only financially neutral for the municipality; (c) PSV will provide a guarantee for those payments covered by the sale of season tickets; (d) if PSV goes bankrupt, the ground and the stadium will fall to the municipality; (e) the lease fee amount will be reviewed after 20 years on the basis of a new valuation report.
Izvedenec je bil pooblaščen, da ugotovi vrednost, ki jo ima nepremičnina glede na njeno trenutno stanje, v primeru prodaje na podlagi domnevno najboljše ponudbe, po dobro pripravljeni ponudbi, ki sledi trgu, ob upoštevanju razvojnega potenciala zemljišča.
In the view of the Netherlands, with the acquisition of the land of the stadium site the municipality acted under market conditions, in conformity with the market economy investor principle and the market economy creditor principle.
Zato se Nizozemska sklicuje na neodvisno poročilo o vrednotenju, v katerem je navedeno, da mora ocena upoštevati mogoči realni in predvidljivi prihodnji razvoj, ki vpliva na zemljišče.
It requested an independent land valuation to determine the transaction price on the basis of the market value of the land.
Poročilo upošteva mogoč razvoj območja stadiona in navaja, da bi se, če stadiona ne bi več bilo, zemljišče najverjetneje uporabilo kot območje za mešano uporabo za pisarne in večstanovanjske stavbe.
Regarding the land evaluation as land for mixed use, the Netherlands notes that any evaluation in the context of the comparison between the conduct of public and private investors must be made by reference to the attitude which a private investor would have had at the time of the transaction in question, having regard to the available information and foreseeable developments at that time.
Vrednotenje bi moralo izhajati iz te možnosti, čeprav do takega razvoja ne bo prišlo v več desetletjih.
Therefore the expert was mandated to determine the value which the property has in its current state, in the case of a sale to the supposedly best offer, after a well-prepared bid following from the market, taking into account the development potential of the terrain.
Nizozemska in poročilo o vrednotenju poudarjata, da je ta predpostavka realna, še posebej ker je zemljišče v središču mesta.
Accordingly, the Netherlands refers to the independent valuation report which notes that the evaluation has to take into consideration possible realistic and foreseeable future developments affecting the land.
Potencial za postopen razvoj vrednosti zemljišč v centru je veliko večji kot za tista na obrobju.
The report considers the possible development of the stadium site and observes that, in the event of the stadium disappearing, the most likely use would be a mixed-use zone with office and apartment buildings.
V zadevnem primeru je občina v še toliko ugodnejšem položaju, ker lahko sama odloči o urbanističnem načrtovanju in s tem tudi o mogoči prihodnji uporabi stadiona.
It would be appropriate to base the valuation on this prospect even if such a development might not occur for decades.
Po mnenju Nizozemske je domnevna morebitna/mogoča mešana uporaba zemljišča za stanovanja/pisarne v skladu z nedavnim urbanim razvojem območja stadiona in njegovimi nadaljnjimi možnostmi.
The Netherlands and the valuation report underline that this assumption is realistic in particular because the land is situated in the centre of the town.
Neposredna okolica zemljišča se je razvila iz pretežno industrijskega območja v mešano stanovanjsko in pisarniško območje v središču mesta.
For centrally situated plots of land the potential for a progressive value development is much higher than for those situated on the periphery.
Občina ima tudi lasten interes glede območja stadiona, saj je pridobitev strateških zemljišč del njene strategije za razvoj urbanega okolja, kot je določeno v dokumentu „Interimstructuurvisie 2009“.
In the case at hand, the municipality is furthermore in the comfortable position that it itself decides about urban planning and thereby also about the potential future use of the stadium.
Ta dokument določa okvir za preoblikovanje opuščenih industrijskih območij v osrednjih mestnih delih z mešanico stanovanjskih enot, kreativnih dejavnosti, trgovin in pisarn.
According to the Netherlands, the assumed prospective/possible mixed apartment/office use of the land is within the logic of the urban development in the recent past of the area in which the stadium is situated and with its further prospects.
Priglašeni del te strategije je zgodnje zagotavljanje strateškega zemljišča kot del dolgoročne naložbene strategije za uresničitev načrtov.
The direct surroundings of the land have evolved from a predominantly industrial area to a mixed residential and office area, in the centre of the city.
Občina v skladu s tem in ker sočasno ne more uresničiti vseh načrtov za enotno območje, tudi želi združiti občinski nakup zemljišča (da si ga zagotovi) z dolgoročnimi zakupi.
The municipality has an own interest in the stadium area because the acquisition of strategic land is part of its urban development strategy as set out in its ‘Interimstructuurvisie 2009’.
Dogovor glede stadiona je v skladu z načrtovanim.
This document sets the scene for a redevelopment of abandoned industrial areas into central urban areas with a mixture of dwellings, creative activities, shops and offices.
Občina je ugotovila, da ji pridobitev lastništva nudi priložnost, ki je v skladu z njenimi interesi.
Declared part of this strategy is the early securing of strategic land as part of a long-term investment strategy to realise the plans.
Hkrati bi se s tem zagotovil zanesljiv priliv prihodkov ob pridobitvi zemljišča za čas trajanja dolgoročnega zakupa.
Within that logic, and because it cannot realise all single area plans simultaneously, the municipality also wants to combine acquisition of land (to secure it) with long leases.
Zato se v poročilu o vrednotenju upošteva, s sklicevanjem na splošno sprejet standard, po katerem mora biti vrednost zemljišča ocenjena na osnovi najvišje in najboljše uporabe prostora, da mora cena temeljiti na zemljišču za mešano uporabo.
The stadium agreement is within that planning logic.
Poročilo vključuje tudi oceno pričakovanih stroškov rušenja obstoječih stavb in razvoja območja ter pričakovano ceno gradnje stanovanj in pisarn.
The municipality found, having taken ownership, that this offered it a welcome opportunity that served its interests.
Pri vrednotenju se primerja mogoča vrednost pisarn in stanovanj ob upoštevanju nedavnega razvoja na sosednjih območjih.
At the same time this would secure a reliable inflow of revenues with the land acquisition for the duration of the long lease.
Kot dodaten blažilnik tveganj, cenilec predvideva le 80-odstotni indeks talne površine glede na podobne projekte.
Therefore the valuation report considers, referring to a generally accepted standard that the value of land should be estimated on the basis of the highest and best use of the area, that the price should be based on land for mixed use.
V poročilu o vrednotenju je za določitev letne zakupnine kot osnova upoštevana predvidena vrednost zemljišča stadiona in kompleksa za treniranje (skupaj ocenjena na 48385000 EUR) skupaj s parkiriščem, ki je že bilo v lasti občine (ocenjeno na 6010000 EUR).
The valuation report includes also the expected costs of demolishing the existing buildings and developing the area and the expected price of the construction of apartments and offices.
Kot referenčna obrestna mera se uporablja dolgoročna obrestna mera nizozemskih državnih obveznic v letu 2011 po stopnji 3,54 %.
The valuation compares the possible value of the offices and apartments by reference to neighbouring recent developments.
K temu se doda pribitek 1,5 % letno za kritje tveganja zmanjšanja vrednosti zemljišča in/ali neplačila.
As an additional risk buffer, the valuer assumes a floor space index of only 80 % compared with similar projects.
Zakupnina je tako določena zato, da se občini zagotovi donos 5,04 %.
For the determination of the annual lease fee amount, the land valuation report takes as a basis the assumed value of the ground under the stadium and the training complex (valued together at EUR 48385000) and in addition of a car park which was already owned by the municipality (valued at EUR 6010000).
Vrednotenje zunanjega cenilca predvideva povečanje vrednosti zemljišča v 40 letih v skladu s pričakovano povprečno letno stopnjo inflacije v višini 1,7 %.
It uses as a reference the interest rate for long-term Dutch government bonds in 2011 of 3,54 %.
Na tej podlagi vrednotenje šteje za primerno, da PSV plača letno zakupnino v višini 2463030 EUR.
To this it adds a premium of 1,5 % to cover the risk of land value decrease and/or default of payment.
Nizozemska trdi, da je ta znesek usklajen z najemnino, ki jo plačujejo profesionalni nogometni klubi drugod v državi za najem stadiona, in da je zato v skladu s tržnimi pogoji.
The lease fee is thus determined so as to provide for the municipality a return of 5,04 %.
Glede predvidenega povečanja vrednosti zemljišča v višini 1,7 % študija dopušča znižanje vrednosti po 20 letih v kumulativni vrednosti zemljišča kot varnostno rezervo v višini 22,5 % in določa ocenjeno zakupnino na tej nižji osnovi od 21 leta naprej.
The valuation by the outside expert assumes an increase in the land value over the 40 years in line with expected average annual inflation of 1,7 %.
Glede na varnostno rezervo v višini 22,5 % znaša stopnja dejanske vrednosti rasti, uporabljene pri vrednotenju, 1,01 % za vseh 40 let (0,4 % za prvih 20 let).
On that basis the valuation finds appropriate that PSV pays an annual lease fee of EUR 2463030.
Poročilo ugotavlja, da lahko dolgoročni zakup za več kot 15 let vključuje določena tveganja.
The Netherlands claims that this amount is in line with the rent paid elsewhere in the country by professional football clubs for stadium rent and that it therefore was in conformity with market conditions.
Z vidika tržnega vlagatelja se dolgoročno obdobje, v katerem še ne more uresničiti vrednosti nepremičnine na območju za mešano uporabo, izravna z zakupnino, ki že temelji na predvideni vrednosti zemljišča za mešano uporabo.
Regarding the assumed land value increase of 1,7 %, the study allows after 20 years for a reduction in the accumulated value of the land of 22,5 % as a safety margin and determines the annual estimated lease fee from year 21 on that lower base.
Zakupnina bo pregledana čez 20 let na podlagi novega poročila o vrednotenju.
Given the safety margin of 22,5 %, the actual appreciation rate used in the valuation amounts to 1,01 % for the whole 40 years (0,4 % for the first 20 years).
Ta pregled bo zajemal vrednost zemljišča in ustrezno donosnost na to vrednost.
The report acknowledges that a long-term lease of more than 15 years may include certain risks.
Ta zakup ustvarja prihodke med trajanjem zakupa s poznejšo možnostjo za izkoriščanje potenciala zemljišča.
From the perspective of a market investor, the long period during which it cannot yet realise the value of a property situated in a mixed-use zone is, however, offset by the lease fee rate which is already based on the assumed value of a mixed-use plot of land.
Tveganje za občino bi bilo omejeno tudi z dodatnimi dejavniki.
It will be fully reviewed after 20 years, on the basis of a new valuation report.
Glede tveganja namembnosti prostorske ureditve poročilo o vrednotenju prostorske ureditve izhaja iz dejstva, da je namembnost območja okoli stadiona že prostorsko preurejena iz industrijske v mešano uporabo.
This review would cover the value of the land and the appropriate return on that value.
V enem primeru je vlagatelj pridobil spremembo namembnosti v osmih tednih.
This lease provides income during the lease term, with the subsequent possibility of realising the potential of the land.
Tako je cenilec to predpostavko upošteval za realno.
The risks for the municipality would be limited also by further factors.
Ni upošteval dejavnika, da lahko občina vpliva na postopek načrtovanja, ampak je preučil razvoj na okoliških območjih in upravno prakso pri izdaji dovoljenj ter spremembe namembnosti za zasebne gradbene izvajalce.
Regarding the land zoning risk, the assumption of the valuation report on the zoning is based on the fact that the areas around the stadium have already been re-zoned from industrial use to mixed use.
Prostorska zakonodaja dovoljuje prožno spreminjanje namembnosti.
In one case, that re-zoning was obtained by the investor within eight weeks.
Za dodatno zmanjšanje tveganja pri izračunu poročilo o vrednotenju predvideva nižjo gostoto gradnje kot na sosednjih zemljiščih.
Therefore the valuation experts took that assumption as a realistic one.
Tudi če bi se namembnost stadiona ohranila v sedanjem stanju, to ne bi pomenilo velikega tveganja.
It did not factor in the municipality's power to influence the planning process but looked at development in the surrounding areas and the administrative practice of delivering permits and re-classifications to private developers.
Sedanja prostorska namembnost je za stadion in poslovno uporabo.
The planning laws allow for flexible re-designation.
Če se ta prostorska namembnost ohrani, bi to lahko povzročilo le rahlo znižanje vrednosti zemljišča.
To further reduce the risks in the calculation, the valuation report assumed a lower construction density than in neighbouring plots.
Po mnenju Nizozemske bi omogočala kakršno koli komercialno uporabo prostorov in razvoj dobičkonosnih poslovnih dejavnosti.
Even if the zoning for the stadium is maintained in its current state, that would not constitute a high risk.
Neodvisni cenilec je ugotovil, da je mešana uporaba ustrezna podlaga za vrednotenje.
The current zoning is for stadium and commercial use.
Tega ni predlagala občina.
This zoning, if maintained, may lead to an only moderately lower land value.
Dolgoročna pogodba o zakupu določa, da sta zemljišče in stadion, če PSV ne plačuje zakupnine ali gre v stečaj, popolnoma na voljo občini, ki lahko razvije potencial zemljišča.
According to the Netherlands, it would allow any commercial use on the premises and developing profitable commercial activities.
Zgradbe na zemljišču bodo postale last občine.
The independent valuer found that a mixed use was the appropriate basis for valuation.
Kot je navedeno zgoraj, cena transakcije v višini 48385000 EUR že upošteva pričakovane stroške rušenja in razvoja, višina zakupnine pa bo v celoti pregledana po 20 letih.
It was not suggested by the municipality.
Poleg tega se je PSV zavezal, da bo prihodke od prodaje sezonskih vstopnic zastavil za plačilo zakupnine, in je nakazal znesek v višini zakupnine za dve leti (za začetno desetletno obdobje).
The long-lease contract provides that, should PSV fail to pay the lease fee or go bankrupt, the ground and the stadium will be at the full disposal of the municipality, which may develop the land's potential.
Ob izteku veljavnosti zakupne pogodbe občina ne bo prejela le obresti, temveč bo še vedno lastnica zemljišča pod stadionom, ki bo imelo domnevno večjo vrednost kot danes in ga bo mogoče uporabiti na različne načine.
The buildings on the land will become the property of the municipality.
Zgradbe na zemljišču bodo tudi na voljo občini brez vsakršnega nadomestila PSV.
As indicated above, the transaction price of EUR 48385000 already takes into account the expected demolishing and development costs and the lease fee amount will be fully reviewed after 20 years.
PRIPOMBE ZAINTERESIRANIH STRANI
Furthermore, PSV pledged the proceeds of its season tickets to guarantee the lease fee payment and made a deposit equal to two years' ground rent (for an initial period of 10 years).
Občina in PSV sta predložila pripombe v postopku, ki so bile enake kot pripombe, ki jih je predložila Nizozemska.
At the end of the lease contract the municipality will not only have collected the interest but will still be the owner of the land under the stadium with a supposedly higher value than today and have various possibilities for its use.
Poleg tega je mestna občina opisala postopek, ki je privedel do odločitve za nakup zemljišča stadiona, in razloge za nakup.
The buildings on the land will also be at the disposal of the municipality, without any compensation for PSV.
Občina navaja, da je januarja 2011 začela posvetovanja s PSV za sklenitev sporazuma o prodaji in povratnem zakupu.
COMMENTS FROM INTERESTED PARTIES
Osnovni cilj je bil pomagati PSV s proračunsko nevtralno transakcijo, ki klubu ne bi zagotavljala finančne prednosti, ki je ne bi mogel pridobiti pod tržnimi pogoji.
The municipality and PSV submitted observations under the procedure which were identical with the observations submitted by the Netherlands.
V ta namen in s tem ciljem je občina prosila podjetje za neodvisno vrednotenje zemljišč Troostwijk Taxaties B.V. (v nadaljnjem besedilu: Troostwijk), naj določi tržno ceno zadevnih zemljišč in razumen znesek za letno zakupnino.
In addition, the municipality described the procedure leading to the decision to buy the stadium land and the motives which guided it.
Troostwijk je marca 2011 predložilo oceno zemljišča stadiona in drugih zemljišč, ki jih je PSV želel prodati občini.
According to the municipality, in January 2011 deliberations started to enter into a sale-and-lease-back agreement with PSV.
Tržno ceno za zemljišče pod stadionom, glede na njegovo takratno stanje in ob upoštevanju njegovih razvojnih možnosti, je določilo v višini 41160000 EUR.
The underlying objective was to help PSV with a budgetary neutral transaction which would not confer a financial advantage on the club that it might not have obtained under market conditions.
Metodologijo za določitev vrednosti zemljišča in zakupnino je potrdilo zunanje računovodsko podjetje, ki dela za občino.
For that purpose and with this objective in mind, the municipality asked the independent land valuation firm Troostwijk Taxaties BV (hereinafter: ‘Troostwijk’) to determine the market price for the land concerned and a reasonable amount for the annual lease.
Zakupnina bi bila višja od obresti, ki bi jih morala plačati občina za posojilo za financiranje nakupa zemljišč.
In March 2011, Troostwijk provided a valuation of the stadium land and other plots of land which PSV wanted to sell to the municipality.
Po prejemu zahteve Komisije za informacije maja 2011 o načrtovani transakciji je občina posebno pozornost namenila temu, da ukrep sledi tržnim pogojem in da ne bo vplival na njen proračun.
It determined as the market price for the land under the stadium in its then state and in consideration of its development prospects a price of EUR 41160000.
Občina je poudarila, da je pridobitev zemljišča zanjo zanimiva, saj je skladna tudi z njeno strategijo pridobivanja zemljišč in razvoja.
The methodology of the land value determination and the lease fee was approved by an external accountancy firm working for the municipality.
Občina bi imela lasten interes za nakup tega zemljišča, ki bi lahko zanjo imelo višjo vrednost kot za druge morebitne vlagatelje.
The lease fee would be higher than the interest the municipality has to pay for the loan it took to finance the land acquisition.
OCENA UKREPA – OBSTOJ DRŽAVNE POMOČI V SKLADU S ČLENOM 107(1) POGODBE
Following the receipt of an information request from the Commission on the planned transaction in May 2011, the municipality put particular emphasis on ensuring that the measure follows market terms and will not affect its budget.
V skladu s členom 107(1) Pogodbe je državna pomoč pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev pomoč, ki izkrivlja ali bi lahko izkrivljala konkurenco, tako da daje gospodarsko prednost posameznim podjetjem ali proizvodnji posameznega blaga, kolikor prizadene trgovino med državami članicami.
The municipality underlined that the land acquisition is interesting for it also because it fits into its land acquisition and development strategy.
Pogoji, določeni v členu 107(1) Pogodbe, so kumulativni in za to, da se ukrep opredeli kot državna pomoč, morajo biti izpolnjeni vsi pogoji.
The municipality would have an own interest in buying this land which may constitute for it a higher value than for another possible investor.
Državna sredstva in pripisljivost državi