natgillin/translations-raw huggingface dataset:
Consequently, even though the Commission considers that for the assessment of potential State aid elements in the swap transactions the provenance of the swapped forest plots is irrelevant, price information — where available — was taken into account.
Komisija na podlagi uporabe te formule za podatke, ki so jih bolgarski organi predložili o poštenih tržnih vrednostih in administrativnih cenah zamenjanih gozdnih zemljišč, ugotavlja, da je bila pri skoraj 80 % poslov menjave, opravljenih v obdobju pregleda, upravičencem do menjave zemljišč podeljena ugodnost, kot je prikazano v preglednici 4.
The Bulgarian authorities indicated some problems with the reliability of the data they could provide on market prices [85].
Preglednica 4
At the same time, however, they indicated that the information provided contains best estimates of market prices [86].
Primerjava administrativnih cen, uporabljenih pri menjavah, in tržnih cen, ki so jih navedli bolgarski organi
The Commission considers those data to be sufficiently reliable estimates of the real (i.e. ‘fair’) market value of the plots concerned.
Posli menjave
The analysis of the data showed that for privately owned plots the use of administrative prices resulted in a systematic overvaluation of the forest land concerned as compared to market prices [87], whereas for the publicly owned forest land the situation was more nuanced, since both cases of over- and undervaluation were encountered.
Skupaj
Accordingly, in the determination of whether an advantage was conferred on the beneficiaries as a result of the swap transactions, a simple comparison of the market price of the publicly owned plot at the time of the swap with the market price of the privately owned plot for which it was swapped would insufficiently take account of the systematic overvaluation of the latter.
Dodeljena ugodnost (št. primerov)
Therefore, the Commission devised a formula that took account of the administrative prices used in the initial transaction for properly assessing the advantage resulting from the swap.
V odstotku vseh menjav
That formula, which was already set out in the opening decision, requires the calculation of the following amounts:
Število opravljenih menjav
the difference between the real market price of the privately owned plot of forest land and the administrative price for that plot, determined in line with the prescriptions of the Regulation on basic prices; and
Zgornji podatki kažejo, da administrativne cene, ki so bile za posle menjave določene v skladu z uredbo o osnovnih cenah, niso dovolj izražale realne tržne vrednosti zadevnih gozdnih zemljišč.
the difference between the real market price of the publicly owned plot of forest land and the administrative price for that plot, determined in line with the prescriptions of the Regulation on basic prices.
Ta razlika med administrativnimi cenami, uporabljenimi za sporne posle menjave, in tržnimi cenami za zadevna zemljišča, izhaja po eni strani iz dejstva, da osnovna metodologija, uporabljena v uredbi o osnovnih cenah, niti ne izraža dovolj meril, ki bi jih udeleženec na trgu štel za pomembna za oceno vrednosti zamenjanih gozdnih zemljišč, niti jim ne pripisuje ustrezne teže.
An advantage would be considered to be present if the value of (ii) less the value of (i) was positive.
Prvič, povprečne vrednosti, navedene v Prilogi 1 k uredbi o osnovnih cenah, glede na kategorije zemljišč, ki ponujajo enake pogoje za rast rastlin, ki se uporabljajo kot podlaga za določitev osnovne vrednosti zemljišča (glej uvodno izjavo 18), naj bi bile določene na podlagi tržnih cen ali računov, vodenih o gozdovih v državni lasti, vendar so jih v resnici določili izvedenci na podlagi majhnega števila tržnih virov.
However, any monetary compensation paid by one party to the other to cover the difference in the administrative prices of two plots being the object of the swap transaction shall also be taken into consideration for determining whether the swap transaction gave rise to an advantage.
Drugič, koeficienti in dodatki, uporabljeni za upoštevanje nekaterih lastnosti gozdnih zemljišč pri izračunu njihove osnovne vrednosti, opisani v uvodnih izjavah 18 do 26, ponazarjajo sredstvo upravne poenostavitve in ne poskus natančne ocene gospodarske vrednosti, ki bi jo hipotetični udeleženec na trgu v podobnem položaju pripisal navedenim lastnostim.
Applying that formula to the data provided by the Bulgarian authorities on the fair market values and administrative prices of the swapped forest land, the Commission concludes that an advantage was conferred on the beneficiaries of the land swaps in almost 80 % of the swap transactions carried out during the period under review, as reflected in Table 4.
Bolgarski organi namreč niso predložili nobenih ekonomskih podatkov za utemeljitev ravni, na katerih so bili ti koeficienti in dodatki določeni v uredbi.
Table 4
Po drugi strani pa, čeprav je metodologija iz uredbe o osnovnih cenah najprej privedla do tržnih cen za zamenjana gozdna zemljišča, quod non, povprečne cene, koeficienti in dodatki v obdobju pregleda niso bili nikoli posodobljeni, da bi ustrezno izražali nihanja v tržnih cenah, do katerih je prišlo pozneje.
Comparison administrative prices used in swaps and market prices provided by the Bulgarian authorities
V skladu s sodno prakso [88] morajo upravne metode za izračun cene zemljišč, ki jih prodajo javni organi, kadar cene za zemljišča strmo naraščajo, zagotavljati stalno posodabljanje navedenih cen, tako da cena, ki jo kupec dejansko plača, čim bolj izraža tržno vrednost navedenih zemljišč.
Swap transactions
Bolgarski organi so v fazi predhodne preiskave pojasnili, da bi se morali koeficienti v uredbi o osnovnih cenah, ki se uporabljajo za izračun administrativnih cen, v skladu s členoma 7.1 in 32 navedene uredbe posodabljati vsako leto.
Total
Poleg tega so tržne cene gozdnih zemljišč po informacijah, ki so jih predložili bolgarski organi, v obdobju pregleda strmo naraščale.
Advantage granted (No of cases)
Kljub temu posodobitev, predvidena v navedeni uredbi, v tem obdobju ni bila nikoli izvedena.
As percentage of all swaps
Bolgarski organi so povprečne cene, koeficiente in dodatke, ki se uporabljajo za določanje administrativnih cen, posodobili šele leta 2010 na podlagi nedavnega tržnega razvoja.
Number of swaps executed
Komisija zato ugotavlja, da je bila s posli menjave upravičencem do menjave zemljišč podeljena ekonomska ugodnost v tistih primerih, v katerih administrativne cene niso ustrezno izražale tržne cene za zamenjano zemljišče.
The above data show that the administrative prices, set for the purpose of the swap transactions in accordance with the Regulation on basic prices, did not sufficiently reflect the real market value of the forest plots concerned.
Pomoč de minimis
That discrepancy between the administrative prices used for the contested swap transactions and the market prices of the plots in question results, on the one hand, from the fact that the underlying methodology used in the Regulation on basic prices does not sufficiently reflect the criteria that a market operator would consider important to value the swapped plots of forest land, nor does it accord them their appropriate weight.
Nazadnje, navesti je treba, da se v primerih, v katerih je posamezen upravičenec do posla menjave prejel ugodnost, ki ne presega pragov, določenih v Uredbi Komisije (EU) št. 1407/2013 [89], ta ugodnost ne bo štela za državno pomoč in torej ne bo spadala pod prepoved iz člena 107(1) Pogodbe, če bodo izpolnjeni vsi drugi pogoji iz navedene uredbe.
First, the average values of land listed in Annex 1 of the Regulation on basic prices according to the categories of land offering identical conditions for the growth of plants, which are used as a basis for determining the basic value of the land (see recital 18), were supposed to be set on the basis of market prices or the accounts kept of State-owned forests, but in reality were determined by experts on the basis of a small number of market sources.
Na podlagi kvantitativnih podatkov, ki so jih predložili bolgarski organi, se zdi, da je v veliko primerih [90] znesek pomoči, ki so ga prejeli upravičenci do posla menjave, pod pragom de minimis v višini 200000 EUR.
Second, the coefficients and increments used to account for certain attributes of the forest land in the calculation of the basic value of that land, described in recitals 18 to 26, reflect a means of administrative simplification rather than an attempt to accurately measure the economic value that a similarly situated hypothetical market operator would award to those attributes.
Sklepna ugotovitev glede obstoja pomoči
Indeed, the Bulgarian authorities have provided no economic data to support the levels at which those coefficients and increments were set in the regulation.
Glede na navedeno Komisija ugotavlja, da posli menjave, ki jih je Republika Bolgarija opravila v obdobju pregleda, pomenijo državno pomoč v smislu člena 107(1) Pogodbe v tistih primerih, v katerih je nasprotna stranka v poslu podjetje v smislu navedene določbe, v katerih administrativne cene, uporabljene za navedeni posel, ne izražajo tržnih cen in v katerih niso izpolnjeni pogoji za pomoč de minimis iz Uredbe (EU) št. 1407/2013.
On the other hand, even if the methodology laid down by the Regulation on basic prices initially resulted in market prices for the swapped forest land, quod non, the average prices, the coefficients and the increments were never updated during the period under review to adequately reflect the fluctuations in market prices that subsequently occurred.
ZAKONITOST UKREPA
According to the case-law [88], where prices for land are rising sharply, administrative methods for calculating the price of land sold by public authorities must provide for the continuous updating of those prices, so that the price actually paid by the purchaser reflects, in so far as is possible, the market value of that land.
Republika Bolgarija ni izpolnila svoje obveznosti na podlagi člena 108(3) Pogodbe, ker navedenih poslov menjave ni priglasila pred njihovo izvedbo.
During the preliminary examination phase, the Bulgarian authorities explained that pursuant to Articles 7.1 and 32 of the Regulation on basic prices, the coefficients contained in that regulation for the calculation of administrative prices should have been updated on a yearly basis.
Navedeni posli menjave torej pomenijo nezakonito izvedeno državno pomoč.
Moreover, according to information provided by the Bulgarian authorities, during the period under review the market prices for forest land were increasing sharply.
ZDRUŽLJIVOST POMOČI
Nevertheless, the update foreseen in that regulation was never carried out during that period.
Čeprav so bili bolgarski organi pozvani, naj predložijo informacije o mogoči združljivosti navedenih poslov menjave z notranjim trgom, so vztrajali pri svojih trditvah, da navedeni posli niso vplivali na trgovino znotraj Unije in zato niso pomenili državne pomoči v smislu člena 107(1) Pogodbe.
The Bulgarian authorities only updated the average prices, the coefficients and the increments used for setting administrative prices in 2010 on the basis of recent market developments.
Komisija v zvezi s tem navaja, da dokazno breme v zvezi z združljivostjo pomoči z notranjim trgom na podlagi odstopanja od člena 107(1) Pogodbe nosi predvsem zadevna država članica, ki mora dokazati, da so pogoji za navedeno odstopanje izpolnjeni [91].
Accordingly, the Commission concludes that the swap transactions conferred an economic advantage on the beneficiaries of the land swaps in those cases where the administrative prices used did not adequately reflect the market price for the land swapped.
Komisija vsekakor ugotavlja, da na prvi pogled ni videti razlogov, da bi se lahko posli menjave šteli za združljive z notranjim trgom bodisi neposredno na podlagi člena 107(3)(a) in (c) Pogodbe bodisi na podlagi smernic, ki temeljijo na navedenih določbah.
De minimis aid
Smernic Skupnosti o državni pomoči v kmetijskem in gozdarskem sektorju (v nadaljnjem besedilu: smernice za gozdarski sektor) torej ni mogoče uporabiti kot podlago za združljivost za shemo menjav, ker se uporabljajo le za živa drevesa in njihovo naravno okolje v gozdovih in na površinah z drugim gozdnim rastjem, vključno z ukrepi za ohranjanje in povečevanje ekološke in varovalne vloge gozdov ter ukrepi za spodbujanje rekreativne uporabe, socialne in kulturne razsežnosti gozdov.
As a final matter, it should be observed that in cases where the individual beneficiary of the swap transaction received an advantage not exceeding the thresholds specified in Commission Regulation (EU) No 1407/2013 [89], that advantage will not be considered State aid and thus not fall within the prohibition of Article 107(1) of the Treaty, provided all the other conditions laid down by that regulation are fulfilled.
Poleg tega stroški, kriti s pomočjo, dodeljeno v okviru menjav, niso v skladu z opredelitvijo upravičenih stroškov iz smernic za gozdarski sektor [92], ker zasebnim strankam ni bila naložena nobena zakonska ali pogodbena obveznost uporabe zemljišč, pridobljenih z menjavami, kot varovanih območij.
On the basis of the quantitative data provided by the Bulgarian authorities, it would appear that in many cases [90] the amount of aid received by the beneficiaries of the swap transaction is below the de minimis threshold of EUR 200000.
Nasprotno, vse stranke so imele pravico zaprositi za spremembo namembnosti gozdnega v zazidljivo zemljišče, kar so nekatere tudi storile.
Conclusion on the existence of aid
Prav tako podlaga za združljivost niso Smernice o državni regionalni pomoči za 2007–2013.
In light of the foregoing, the Commission concludes that the swap transactions carried out by the Republic of Bulgaria during the period under review constitute State aid within the meaning of Article 107(1) of the Treaty in those cases in which the counter-party to that transaction is an undertaking within the meaning of that provision, the administrative prices used for that transaction did not reflect market prices and the conditions for de minimis aid laid down in Regulation (EC) No 1407/2013 are not fulfilled.
Komisija v zvezi s tem ugotavlja, da bolgarski organi menjav niso opravili zato, da bi prispevali k regionalnemu razvoju.
LEGALITY OF THE MEASURE
Poleg tega upravičeni stroški niso bili opredeljeni, niti ni bilo določeno, kako se bo nadzoroval spodbujevalni učinek pomoči in kako bo zagotovljeno upoštevanje veljavnih zgornjih meja regionalne pomoči.
By failing to notify those swap transactions before their implementation, the Republic of Bulgaria did not fulfil its obligation under Article 108(3) of the Treaty.
Nazadnje, bolgarski organi so v razpravah pred sprejetjem sklepa o začetku postopka trdili, da je bil namen menjav doseči cilj javne politike, tj. konsolidirati lastništvo gozdnih zemljišč.
Those swap transactions thus constitute unlawfully implemented State aid.
Čeprav bi bilo mogoče konsolidacijo gozdnih zemljišč šteti za cilj v skupnem interesu, pa bolgarski organi, quod non, niso dokazali, da je bila dodeljena pomoč nujna za dosego tega cilja ali da je bilo izbrano sredstvo najustreznejše.
COMPATIBILITY OF THE AID
Prav tako niso dokazali, da je izbrano sredstvo zagotavljalo, da je bila dodeljena pomoč omejena na najmanjšo potrebno za spodbuditev zasebnih strank k poslom menjave.
Although the Bulgarian authorities were asked to provide information on the possible compatibility of those swap transactions with the internal market, they maintained their line of argumentation that those transaction had no effect on intra-Union trade and, hence, did not constitute State aid within the meaning of Article 107(1) of the Treaty.
To je med drugim razvidno iz velikih nihanj administrativnih cen, dobljenih z uporabo predpisane metodologije.
In this regard, the Commission notes that the burden of proof of the compatibility of aid with the internal market, by way of derogation from Article 107(1) of the Treaty, is borne principally by the Member State concerned, which must show that the conditions for that derogation are satisfied [91].
Če se te administrativne cene primerjajo s tržnimi cenami, ki so jih navedli bolgarski organi, ni videti, da bi bile sistematično za podoben odstotek višje ali nižje od tržnih cen.
In any event, the Commission notes that there do not appear to be any prima facie grounds to deem the swap transactions compatible with the internal market, either on the basis of Article 107(3)(a) and (c) of the Treaty directly or on the basis of Guidelines based on those provisions.
Če se za primer vzamejo posli iz leta 2007, je razlika med tržnimi in administrativnimi cenami za zemljišča v zasebni lasti segala od -503,97 % do +89,91 % [93].
Thus, the Community Guidelines for State aid in the agricultural and forestry sector (‘Forestry Guidelines’) cannot be used as a compatibility basis for the scheme of swaps, because they only apply to living trees and their natural environment in forests and other wooded land, including measures to maintain and enhance the ecological and protective functions of forests and measures to promote the recreational use and social and cultural dimensions of forests.
Nazadnje, bolgarski organi niso dokazali, da posli menjave niso izkrivljali konkurence v obsegu, ki bi bil v nasprotju s skupnimi interesi.
Additionally, the costs covered by the aid granted in the context of the swaps do not comply with the definition of the eligible costs of the Forestry Guidelines [92], as no statutory or contractual obligation was imposed on the private parties to use the land obtained through swaps as nature protection areas.
Poslov menjave torej ni mogoče šteti za združljive z notranjim trgom neposredno na podlagi člena 107(3)(c) Pogodbe.
On the contrary, all parties had the right to ask for the change of the use of the forest land into constructible land, and some of them indeed did.
Komisija zato ugotavlja, da pomoči, dodeljene v okviru poslov menjave, ni mogoče šteti za združljivo z notranjim trgom.
Nor do the Guidelines for national Regional Aid 2007-2013, provide a compatibility basis.
VRAČILO
The Commission notes in this respect that the swaps were not undertaken by the Bulgarian authorities specifically to contribute to regional development.
V skladu s členom 14(1) Uredbe (ES) št. 659/1999 je treba od prejemnikov zahtevati vračilo nezakonito dodeljene državne pomoči, če se ugotovi, da ni združljiva z notranjim trgom, razen če bi bilo to v nasprotju s splošnimi pravnimi načeli.
Furthermore, the eligible costs were not defined, nor was it determined how the incentive effect of the aid would be controlled and how the respect of the applicable regional aid ceilings would be ensured.
Člen 14(2) navedene uredbe določa, da je treba pomoč, vključno z obrestmi, vrniti od dne, ko je bila nezakonita pomoč na voljo upravičencu, do datuma njenega dejanskega vračila.
Finally, in discussions prior to the adoption of the opening decision the Bulgarian authorities claimed that the swaps pursued a public policy objective of consolidating the ownership of forest land.
Nazadnje, člen 14(3) navedene uredbe določa, da se vračilo izvede nemudoma in skladno s postopki, določenimi v nacionalni zakonodaji zadevne države članice, če omogočajo takojšnjo in učinkovito izvajanje sklepa Komisije.
Even if the consolidation of forest land could be found to constitute a common interest objective, quod non, the Bulgarian authorities did not demonstrate that the aid granted was necessary to achieve that objective nor that the means chosen were the most appropriate.
Namen vračila pomoči je dosežen, ko podjetja, ki so prejela zadevno nezakonito pomoč, to odplačajo skupaj z ustreznimi zamudnimi obrestmi.
They also failed to demonstrate that means chosen ensured that the aid granted was limited to the minimum necessary to incentivise private parties to undertake the swap transactions.
Z vračilom pomoči prejemnik izgubi ugodnost, ki jo je imel v primerjavi s svojimi konkurenti na trgu, in znova se vzpostavi položaj, ki je obstajal pred dodelitvijo pomoči [94].
This is, amongst others, evident from the strong fluctuations of the administrative prices obtained by using the prescribed methodology.
Čeprav lahko država članica izbere sredstva za izpolnitev svoje obveznosti za izterjavo nezakonite pomoči, izbrani ukrepi ne smejo negativno vplivati na področje uporabe in učinkovitost prava Unije.
When compared to the market prices that were provided by the Bulgarian authorities, these administrative prices do not appear systematically to be for a similar percentage higher or lower than market prices.
Država članica lahko izpolni obveznost izterjave le, če so izbrana sredstva primerna za ponovno vzpostavitev običajnih pogojev konkurence, ki so bili izkrivljeni z dodelitvijo nezakonite pomoči, in so v skladu z ustreznimi določbami prava Unije [95].
If the transactions of 2007 are taken as an example, the difference between the market prices and administrative prices for privately owned plots ranged from -503,97 % to +89,91 % [93].
Ker je bilo torej ugotovljeno, da je Republika Bolgarija na podlagi poslov menjave nezakonito izvedla državno pomoč, jo je treba pozvati, naj od upravičencev do navedenih poslov zahteva vračilo navedene pomoči.
Finally, the Bulgarian authorities failed to demonstrate that the swaps transactions did not distort competition to an extent contrary to the common interest.
OPREDELITEV UPRAVIČENCEV, OD KATERIH JE TREBA ZAHTEVATI VRAČILO POMOČI
Accordingly, the swap transactions cannot be deemed compatible with the internal market on the basis of Article 107(3)(c) of the Treaty directly.
Vračilo nezakonite in nezdružljive pomoči je treba zahtevati od podjetij, ki so jo dejansko prejela [96].
Consequently, the Commission concludes that the aid granted in the context of the swap transactions cannot be considered compatible with the internal market.
Vendar če Komisija v samem sklepu ne more opredeliti vseh podjetij, ki so prejela nezakonito in nezdružljivo pomoč, bo to na začetku postopka izvajanja morala storiti zadevna država članica, ki bo morala proučiti individualni položaj vsakega zadevnega podjetja [97].
RECOVERY
V tej zadevi so morebitni upravičenci do nezdružljive državne pomoči tiste fizične in pravne osebe, ki so sodelovale v 132 poslih menjave z bolgarskimi organi v obdobju pregleda.
Pursuant to Article 14(1) of Regulation (EC) No 659/1999, where unlawfully granted State aid is found to be incompatible with the internal market, that aid should be recovered from the recipients, unless this would be contrary to a general principle of law.
Bolgarski organi bi morali iz te skupine izvzeti tiste fizične in pravne osebe, ki se ne štejejo za „podjetja“ v smislu člena 107(1) Pogodbe, pa tudi tiste, ki so s posli menjave, pri katerih so sodelovale, pridobile skupno ugodnost, ki ne presega pragov iz uredbe de minimis, če so ti posli tudi v skladu z drugimi pogoji iz navedene uredbe.
Article 14(2) of that Regulation establishes that the aid is to be recovered, including interest, from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
Preostale fizične in pravne osebe, ki so sodelovale v poslih menjave, bi bilo treba šteti za upravičence do nezakonito izvedene državne pomoči, od katerih morajo bolgarski organi zahtevati vračilo ugodnosti, ki so jo prejeli zaradi navedenih poslov.
Finally, Article 14(3) of that Regulation provides that recovery shall be effectuated without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate and effective execution of the Commission decision.
KOLIČINSKA OPREDELITEV ZNESKA POMOČI
The purpose of recovery is achieved once the unlawful aid in question, together with appropriate default interest, has been repaid by the undertakings which benefited from it.
Komisija ni zakonsko zavezana določiti natančnega zneska, katerega vračilo je treba zahtevati, zlasti kadar nima ustreznih podatkov za to.