natgillin/translations-raw huggingface dataset:
Hungary offered information to prove that the aid falls under Scenario 2 of the IDAC, as it provides an incentive to the beneficiary to carry out the full investment in the Győr plant rather than locating it partly in [location 1 in a non-assisted area in the EEA] and partly in [location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU].
Proces ustvarjanja izdelkov je sestavljen iz štirih glavnih stopenj, ki so opisane v spodnjem diagramu:
In particular, Hungary provided relevant, genuine and contemporary company documents which explain the multistage decision-making process concerning the location of the investment and provide financial data of the counterfactual scenario, both of which are described below.
Dolgoročno načrtovanje prodaje (LAP)
The beneficiary's decision-making process
Odločitve o izdelku / Predizbor lokacij
At VW Group, investment decisions are prepared in a multistep decision-making process in which decision-makers analyse various sites in a competitive comparison process.
Naložba v izvajanje projekta Zagon proizvodnje
The major phases are: (1) Long-term Sales Planning (LAP) and planning rounds; (2) Product development, product decision and site pre-selection; and (3) Investment and location decision.
Odločitve o naložbah in lokaciji proizvodnje
The decision-making process regarding the notified investment followed this general process.
Dolgoročno načrtovanje prodaje in načrtovanje ciklov
As it concerns an investment of the legally independent AUDI brand, the relevant decisions had to be taken at brand and to be confirmed at group level.
Izhodišče je faza dolgoročnega načrtovanja prodaje, v kateri se analizirajo napovedi za razvoj trga in potencialno povpraševanje ter tržna nihanja.
The introduction of new products within the VW Group follows the so called product creation process (PEP) which ranges from product planning to the start of production (SOP).
V tej fazi se predvidi razvoj izdelkov za […] let vnaprej in se določi, katere dodatne proizvodnje zmogljivosti je treba zgraditi oziroma, katere so potrebne prilagoditve obstoječih zmogljivosti.
The PEP consists of the four major phases described in the diagram below:
Faza LAP se odraža v letnih ciklih načrtovanja (PR), ki jih sklene nadzorni svet Skupine in ki vsebujejo finančni okvir načrtovanih naložb.
Project implementation Investment
V podjetju AUDI AG načrtovanje temelji na konsolidiranem postopku dolgoročnega načrtovanja prodaje skupine VW.
Investment and production site decision
Že v ciklu načrtovanj leta [20xx] je skupina zaznala potrebo po povečanju proizvodnih zmogljivosti za vozila iz segmentov A0 in A. Na tej stopnji niso bile nobeni lokaciji dodeljene dodatne zmogljivosti.
Product decision / Site pre-selection
Glede na že visoko stopnjo izkoriščenosti proizvodnih zmogljivosti v obstoječih proizvodnih obratih vozil je se je v tej fazi pokazalo, da obstoječe zmogljivosti dolgoročno ne bi zadoščale za pokrivanje potreb glede na predviden obseg rasti prodaje.
LAP Planning Rounds […]
Razvoj izdelkov, odločitve o izdelkih in predizbor lokacij
Long Term Sales Planning and planning rounds
V tej fazi sodeluje več oddelkov podjetja AUDI, skupina VW in zadevni proizvodni obrati, ki skupaj sprejmejo odločitve o izdelkih in opravijo predizbor lokacij.
The point of departure is the Long Term Sales Planning phase in which forecasts of the market development and of potential demand as well as market fluctuations are analysed.
Osrednjo in vodilno vlogo v tej fazi zavzame nadzorni oddelek Skupine […].
The LAP schedules product developments for […] years ahead and identifies which additional production capacities have to be built, or which adjustments to existing capacities are necessary.
Prvi korak druge faze je proces razvoja izdelkov, ki se v skladu z notranjimi pravili upravičene družbe začne vsaj […] pred načrtovanim zagonom proizvodnje.
The LAP is mirrored by the annual planning rounds (PR), which the Group Supervisory Board concludes and which contain the financial framework of the scheduled investments.
Ker priglašeni projekt vključuje štiri modele, je bila odločitev o izvedljivosti projekta sprejeta v različnih trenutkih in z različnimi datumi zagona proizvodnje za te modele [21].
At AUDI AG planning is based on the consolidated LAP of the VW Group.
Za odločitev o izdelkih, tj. odločitev za proizvodnjo izdelka, predlaganega v fazi LAP, mora razvoj izdelka doseči vnaprej določeno stopnjo izvedljivosti.
Already in the [20xx] planning round, the Group identified the need for increased production capacities for vehicles in the A0 and A segments.
Pričakovani prihodek, ki naj bi ga ustvarili novi izdelki, se primerja s potrebnimi stroški proizvodnje (ki vključujejo naložbo).
At this stage these additional capacities were not attributed to any specific site.
Da se lahko predvidi strošek proizvodnje, se lokacija najprej določi hipotetično kot predpostavka v načrtovanju (lokacija objekta).
In view of the already high utilisation rates of installed production capacities in existing vehicle production plants, the LAP indicated that existing capacities would in the long term be insufficient to cover the needs arising from forecasted sales volume growth.
Lokacija objekta se uporabi za določanje prve strukture izdatkov in okvira projekta.
Product development, product decision and site pre-selection
Ne določa specifične proizvodne lokacije, temveč služi zgolj kot osnova za oceno predvidenih stroškov proizvodnje.
During this phase, several departments of AUDI, the VW Group and the production sites concerned work together to prepare both the product decision and the site pre-selection.
[…]; ko gre za povsem nov izdelek […], lokacija objekta običajno temelji na kazalnikih uspešnosti, kar pomeni, da se kot prva hipotetična možnost izbere lokacija z najboljšimi rezultati kar zadeva učinkovitost.
The Group controlling department […] takes the central and consolidating role during this phase.
V praksi se upoštevajo tudi dodatna merila, kot so proste zmogljivosti ali primerne strukture.
The first step in this second phase is the product development process, which according to the beneficiary's internal rules starts at least […] in advance of the envisaged start of production date.
Medtem ko je pri izračunih, ki zadevajo odločitve o izdelkih najpomembnejši faktor dobičkonosnost izdelka, se razvijajo in analizirajo tudi možne alternativne lokacije.
As the notified project includes four models, the decision on project feasibility was taken at different times with different planned start of production dates for these models [21].
Na ravni blagovne znamke sta VAP (odbor za proizvode) in PSK (odbor za strategijo proizvodov) podjetja AUDI AG sprejela odločitve, ki potrjujejo izvedljivost projekta za vse štiri modele.
The product decision, i.e. the decision to produce a product proposed in the LAP, requires that the product development reaches a pre-defined feasibility target.
Odločitve so kot prednostno lokacijo za obrate prepoznale [lokacijo 3 v regiji EGP, ki ni upravičena do pomoči] za model A3 cabriolet in dele karoserije modela A3 sedan ter lokacijo v mestu Győr za modele A3 sedan, TT coupé in TT roadster.
The expected revenues generated by the new product are compared with the necessary production (including investment) costs.
Odločitve sta nato K-VAP/K-PSK potrdila na ravni Skupine.
In order to determine the expected cost of production, first a particular location is set hypothetically as planning assumption (location premise).
Odločitev o naložbi in lokaciji
The location premise is employed in order to determine a first cost structure and framework for the project.
Ko je odločitev o proizvodu sprejeta, je naslednji korak izbira najprimernejše lokacije za projekt (tj. odločitev o lokaciji).
It does not predetermine a specific production site, but serves as baseline for the assessment of expected production costs.
[Nadzorni odbor Skupine] običajno začne z vsemi proizvodnimi lokacijami skupine Volkswagen in nato izbor zoža na tiste, ki so primerne za naložbo [22].
[…]; for an entirely new product […] the location premise is usually based on performance indicators, i.e. the location with the best performance figures will be selected as first hypothesis.
Rezultat tega procesa je, da sta izdelana scenarija za naložbo in proizvodnjo na vsaki možni lokaciji in povzeta v priporočilu.
In practice, additional criteria, such as free capacities or suitable structures, are taken into consideration as well.
Madžarska je pojasnila, da ima pri določanju primernih lokacij integracija dodatnih kapacitet v delno izkoriščene obrate ali razširitev obstoječih obratov načeloma prednost pred naložbami v novogradnje, saj se tako izognemo dodatnim stroškom (npr. za priključitev novega obrata na javno infrastrukturo, vključitev novega obrata v logistično omrežje Skupine itd.).
While for the calculations regarding the product decision the product profitability is of utmost importance, the possible alternative locations are also being developed and analysed.
V zadevnem primeru je bila v zgodnji fazi postopka odločanja preučena možnost naložbe v novogradnjo v Vzhodni Evropi, vendar je bila v poznejšem teku odločanja opuščena na ravni blagovne znamke AUDI [23].
At brand level, the VAP (Products Committee) and PSK (Product Strategy Committee) of AUDI AG took decisions confirming the project feasibility for all four models.
Zato se je [nadzorni odbor Skupine] pri pregledu primernih lokacij osredotočil na obstoječe obrate skupine.
The decisions identified as preliminary location premises [location 3 in a non-assisted area in the EEA] for the A3 Cabriolet and the body parts of A3 Sedan, and Győr for the A3 Sedan, TT Coupé and TT Roadster.
Če ocena lokacij ne zajema povsem novih naložb v novogradnje, sta dve glavni vprašanji pri določanju primernih lokacij ti, ali se lahko dodatne kapacitete namestijo v obstoječ obrat (tj. „prostor za razširitev ali prilagoditev“) in ali je obstoječi obrat na izbrani lokaciji primeren za izvajanje načrtovanega projekta (tj. „združljiva struktura“).
These decisions were then confirmed at Group level by K-VAP/K-PSK.
Ob upoštevanju teh meril je [nadzorni odbor Skupine] prepoznal štiri možne lokacije.
Investment and location decision
Na osnovi korporativnih dokumentov, ki jih je zagotovila Madžarska, sta družba AUDI in Skupina leta 2009 v […] obravnavali predhodno oceno štirih naložbenih scenarijev, ki jo je pripravil [nadzorni odbor Skupine] [24].
Once the product decision is taken, the next step is the selection of the most suitable location for the project (i.e. location decision).
Preglednica II
[Group Controlling] typically starts from the entirety of Volkswagen production sites and narrows this list down to those locations that seem suitable for the investment [22].
Možnosti naložb
As a result of this process, the investment and production scenarios for each realistic site are specified and summarised in a decision recommendation.
Možnost
Hungary explained that in principle, when identifying suitable locations, the integration of additional capacities in only partly used facilities or the extension of existing sites is preferable to a greenfield investment since additional costs (for e.g. linking the new plant with public infrastructure, integration of the new site into the Group's logistics network etc.) are avoided.
Opis možnosti
In the case at hand, the possibility of a greenfield investment in Eastern Europe was considered at an early stage of the decision-making process, but was not concretised and abandoned in the further course of the product decision process at the level of the AUDI brand [23].
Možnost A
Therefore, in the screening process for suitable locations, [Group Controlling] focused on existing sites of the group.
([lokacija 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU], [lokacija 3 v regiji EGP, ki ni upravičena do pomoči], Győr)
If the location assessment does not concern a greenfield investment, the two main criteria for identifying suitable locations are whether additional capacities can still be installed at an existing plant (i.e. ‘room for enlargement or adjustment’), and whether the existing facilities at that site are compatible with the planned project (i.e. ‘compatible structure’).
Proizvodnja modela A3 sedan na [lokaciji 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU]; konstrukcija ohišja in lakiranje modelov Audi TT [25] in A3 cabriolet na [lokaciji 3 v regiji EGP, ki ni upravičena do pomoči] in dostava lakiranih ohišij za sestavo v mesto Győr (HU)
In application of these criteria, [Group Controlling] identified four possible locations.
Možnost B
Based on company documents provided by Hungary, the preliminary status of [Group Controlling] assessment of the four investment scenarios was discussed by AUDI and the Group in […] 2009 [24].
([lokacija 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU], [lokacija 1 v regiji EGP, ki ni upravičena do pomoči], [lokacija 3 v regiji EGP, ki ni upravičena do pomoči]
Table II
Proizvodnja modela A3 sedan na [lokaciji 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU]; Proizvodnja modela A3 cabriolet na [lokaciji 1 v regiji EGP, ki ni upravičena do pomoči] in proizvodnjo modela Audi TT na [lokaciji 3 v regiji EGP, ki ni upravičena do pomoči]
Investment options
Možnost C
Option
([lokacija 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU], [lokacija 1 v regiji EGP, ki ni upravičena do pomoči]
Option A
Možnost D
([location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU], [location 3 in a non-assisted area in the EEA], Győr)
Proizvodnja modelov A3 dedan, A3 cabriolet in Audi TT v mestu Győr (HU)
Production of A3 Sedan in [location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU]; body construction and painting of Audi TT [25] and A3 Cabriolet in [location 3 in a non-assisted area in the EEA] and delivery of painted bodies to Győr (HU) for assembly
Dokumenti podjetja vključujejo in za te možnosti primerjajo stroške proizvodnje za posamezno lokacijo, ki obsegajo stroške naložbe in proizvodne stroške, ki bodo nastali v referenčnem obdobju.
Option B
Glede na omenjene proizvodne stroške in ob upoštevanju dejstva, da je [lokacija 3 v regiji EGP, ki ni upravičena do pomoči], dosegla svoje omejitve v smislu proizvodne zmogljivosti in da bi vsaka dodatna proizvodnja terjala večje strukturne izdatke, je vodstvo Skupine dne […] 2010 sklenilo, da možnosti A in B izključi iz nadaljnjega načrtovanja, kar je zabeleženo v predloženih zapisnikih sestanka, in družbi AUDI naročilo, da (i) nadaljnjo proizvodnjo vozil načrtuje na lokaciji v mestu Győr; (ii) izdela priporočila za nadzorna odbora VW in AUDI ter za odbor K-VAI [26] (iii) in izvede potrebne ukrepe za pridobitev državne pomoči.
([location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU], [location 1 in a non-assisted area in the EEA], [location 3 in a non-assisted area in the EEA])
Na osnovi priporočila s strani [nadzornega odbora Skupine], ki vsebuje primerjave posodobljenih izračunov za možnosti C in D, in ob upoštevanju možnosti regionalne državne pomoči od Madžarske, je odbor K-VAI dne 14. decembra 2010 sklenil, da naložbo umesti v mesto Győr (tj. možnost D).
Production of A3 Sedan in [location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU]; Production of A3 Cabriolet in [location 1 in a non-assisted area in the EEA] and production of Audi TT in [location 3 in a non-assisted area in the EEA]
Madžarska je zagotovila dokaze o obravnavani analizi nasprotnih dejstev, ki je opisana v Prilogi 1 k temu sklepa, vendar zaradi poslovnih skrivnosti ni objavljena, in predložila izvod zapisnika sestanka.
Option C
Sorazmernost pomoči
([location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU], [location 1 in a non-assisted area in the EEA])
Za dokaz sorazmernosti pomoči se je Madžarska oprla na izračune, uporabljene za spodbujevalni učinek.
Production of A3 Sedan and Audi TT in [location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU]; Production of A3 Cabriolet in [location 1 in a non-assisted area in the EEA]
Končni izračuni, s katerim je Madžarska pojasnila scenarije nasprotnih dejstev in prikazala spodbujevalni učinek, kažejo, da je v primerjavi z možnostjo C možnost D stroškovno manj ugodna za 143,3 milijona EUR (trenutna vrednost v trenutku naložbe upravičenke in odločitve o lokaciji, tj. trenutna vrednost leta 2010).
Option D
Ta stroškovna neugodnost znaša 153,8 milijona EUR glede na cene leta 2013 [27], ki je veljavno leto za izračun pomoči in s tem tudi za izračun sorazmernosti.
(Győr)
Kljub največji dovoljeni pomoči v višini 133,3 milijona EUR (v trenutni vrednosti iz leta 2013) [28], za možnost D še vedno obstaja stroškovna neugodnost v višini 20,5 milijona EUR.
Production of A3 Sedan, A3 Cabriolet and Audi TT in Győr (HU)
Madžarska meni, da je pomoč sorazmerna, saj slabosti lokacije ne nadomesti v celoti.
The company documents include and compare for these Options the location-specific production costs which consist of the investment costs and the production costs which will be incurred over the reference period.
Negativni učinki pomoči na konkurenco in trgovanje
In view of these production costs — and taking into account the fact that [location 3 in a non-assisted area in the EEA] had reached its limits in terms of production capacity, and that any additional production would have required major structural expenditure — the Group Management Board decided on […] 2010, as documented by the submitted minutes of the meeting, to exclude Options A and B from the further planning, and instructed AUDI (i) to carry out further planning for vehicle production at the Győr site; (ii) to prepare decision recommendations for the Supervisory Board of VW and of AUDI as well as for the K-VAI [26] (iii) and to take the necessary steps to obtain State aid.
Madžarska poudarja, da regionalna pomoč služi izključno kot nadomestilo za dodatne stroške možnosti D (razširitev proizvodnega obrata v mestu Győr) glede na možnost C (proizvodnja v obstoječih obratih na [lokaciji 2 v regiji EGP, ki je upravičena do regionalne pomoči v skladu s členom 107(3)(c) PDEU] in [lokaciji 1 v regiji EGP, ki ni upravičena do pomoči]).
Based on a recommendation by [Group Controlling] comparing updated calculations for Options C and D and taking into account the possible regional State aid from the Hungarian state, K-VAI decided on 14 December 2010 to locate the investment in Győr (i.e. Option D).
Pomoč je sorazmerna in ne vpliva na konkurenco, saj bi se naložbeni projekt in iz njega izhajajoči vplivi na konkurenco in trgovanje zgodili v vsakem primeru.
Hungary provided evidence of the considered counterfactual analysis which is described in Annex 1 to this decision, but not published for business secret reasons, and submitted a copy of the minutes of the meeting.
KOMENTARJI MADŽARSKE O ZAKONITOSTI UKREPA
Proportionality of the aid
Madžarski organi so prepričani, da se pomoč ne more smatrati za protizakonito v smislu pomena člena 1 (f) Uredbe Sveta (EU) 2015/1589 [29] (v nadaljnjem besedilu: postopkovna uredba).
To prove proportionality of the aid, Hungary based itself on the calculations used for the incentive effect.
V tem kontekstu madžarski organi pojasnjujejo naslednje:
The final calculation used by Hungary to explain the counterfactual scenario and to demonstrate incentive effect show that compared to Option C, Option D has a cost disadvantage of EUR 143,3 million (present value at the time of the beneficiary's investment and location decision, i.e. present value in 2010).
Člen 108 (3) PDEU države članice zavezuje k temu, da načrtovane ukrepe pomoči sporočajo Komisiji.
This cost disadvantage amounts to EUR 153,8 million in 2013 prices [27], which is the year applicable for the calculation of the aid, and therefore also for the proportionality.
S sprejetjem Uredbe o skupinskih izjemah pri regionalni pomoči za naložbe [30] je Komisija to dolžnost omejila na ukrepe, ki presegajo prag za priglasitev.
Despite the maximum allowable aid of EUR 133,3 million (in present value of 2013) [28], there is still a cost disadvantage of EUR 20,5 million for Option D.
Madžarski organi so si to določbo razlagali v smislu, da se lahko ukrepi pomoči, ki ne presegajo praga za priglasitev in so v okviru obstoječe sheme, v vseh primerih odobrijo in uveljavijo v okviru pristojnosti držav članic.
Hungary considers that the aid is proportionate as it does not fully compensate the location disadvantage.
Madžarska nadalje trdi, da je ta razlaga skladna tudi z določbami iz IDAC, ki po njihovem potrjuje, da države članice ohranijo možnost odobritve pomoči do ravni, ki ustreza najvišjemu dovoljenemu znesku, ki ga naložba z upravičenimi stroški v višini 100 milijonov EUR lahko prejme v skladu z veljavnimi predpisi, tudi če je Komisija podala negativno mnenje [31].
Negative effects of the aid on competition and trade
Poleg tega Komisija ni nikoli podvomila v ta pristop in razlago, ne v okviru trenutnega postopka obveščanja in ne v prejšnjih obvestilih, ki so jih izvedli madžarski organi [32], zato Madžarska meni, da si je Komisija obveznost obveščanja držav članic razlagala na podoben način kot madžarski organi v preteklosti [33].
Hungary emphasises that the regional aid serves solely to compensate for the additional costs of Option D (expansion of the production site in Győr) relative to Option C (production in the existing plants of [location 2 in an assisted area in EEA eligible for regional aid pursuant to Article 107(3)(c) of the TFEU] and [location 1 in a non-assisted area in the EEA]).
Poleg tega madžarski organi poudarjajo tudi, da glede na uveljavljeno sodno prakso Evropskih sodišč [34] države članice, ki izpolnijo svojo obveznost obveščanja v skladu s členom 108(3) PDEU, ne morejo biti v slabšem položaju kot tiste, ki te dolžnosti ne izpolnijo, saj bi bilo to v nasprotju s temeljnim namenom člena 108(3) PDEU.
The aid is proportionate and does not have any effect on competition, as the investment project, and its resulting effects on competition and trade, would have happened in any event.
Zato bi razlaga, ki državam članicam ne bi dovoljevala odobritve pomoči do praga individualne priglasitve, ravno tako nasprotovala sodni praksi in imela daljnosežne negativne posledice tako za države članice kot za upravičence do pomoči.
HUNGARY'S COMMENTS REGARDING THE LEGALITY OF THE MEASURE
V skladu z zgoraj omenjenimi predpisi so se madžarski organi odločili, da predložijo izvzeto pomoč v korist družbe AHM na osnovi obstoječe sheme pomoči (XR 47/2011).
The Hungarian authorities hold on to their opinion that the aid cannot be classified as unlawful aid within the meaning of Article 1 (f) of Council Regulation (EU) 2015/1589 [29] (hereinafter ‘the Procedural Regulation’).
Kljub temu odobreni znesek ni presegel veljavnega praga priglasitve, medtem ko je bil del pomoči, ki je presegel prag, v končni odločitvi Komisije odobren pogojno.
In this context, the Hungarian authorities explain the following:
Madžarski organi trdijo, da znesek pomoči nad pragom priglasitve ni bil izplačan in tudi ne bo izplačan brez Komisijine odobritve.
Article 108(3) of the TFEU obliges Member States to notify planned aid measures to the Commission.
Tako so madžarski organi mnenja, da so v celoti izpolnili svojo dolžnost obveščanja Komisije o pomoči nad pragom priglasitve; zaradi česar pomoč v korist družbe AHM ne predstavlja „nezakonite pomoči“.
By adopting the Block Exemption Regulation for regional investment aid (hereafter ‘RAG BER’) [30], the Commission had limited this obligation to measures exceeding the notification threshold.
OCENA UKREPA/POMOČI
The Hungarian authorities have interpreted this provision as meaning that aid measures, below the notification threshold and under an existing scheme can in all cases be granted and put into effect within the competence of the Member States.
OBSTOJ POMOČI