natgillin/translations-raw huggingface dataset:
In this regard an important own contribution to the restructuring was made via the measure referred to in recitals 16 and 37, whereas a change in the repayment conditions of a loan led to a diminishing of fixed repayment costs with EUR 250000 per year.
Zato je jasno, da je ukrep namenjen točno določenemu podjetju, klubu NEC, in je torej selektiven.
With regard to monitoring, the Netherlands has committed to submit the required reports to the Commission.
Nizozemska meni, da klub NEC ni pridobil nobene prednosti in da se je transakcija odvila pod tržnimi pogoji.
Lastly, the Netherlands confirms that no other aid measures to NEC have been or will be implemented.
Prav tako opozarja, da je imel klub NEC nesporno nakupno opcijo za De Eendracht in da se je cena nakupa te pravice določila na podlagi neodvisne ocene.
ASSESSMENT OF THE MEASURE
Nizozemska je v zvezi z nespornostjo pravice predložila dodatna pojasnila o razlogih, zaradi katerih se je upoštevalo prvo pravno mnenje, ki ga je pripravil BDO, in ne drugo.
Presence of State aid according to Article 107(1) of the Treaty
Poleg tega je Nizozemska poudarila, da razvoj TIP verjetno ne bi bil mogoč, če bi se De Eendracht prodal klubu NEC.
According to Article 107(1) of the Treaty, State aid is aid awarded by a Member State or through State resources in any form whatsoever, which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Jasno je, da je bilo v interesu občine, da klubu NEC povrne stroške za njegovo odpoved nakupni opciji.
The conditions laid down in Article 107(1) of the Treaty are cumulative and therefore for a measure to be qualified as State aid all the conditions must be fulfilled.
Prav tako je treba poudariti, da ni jasno, kakšno ceno bi klub NEC moral plačati občini, če bi uveljavil svojo nakupno opcijo in odkupil De Eendracht.
The acquisition by the municipality of the alleged right of NEC to buy De Eendracht for EUR 2,2 million was financed with State resources, given that the money for the transaction in question was furnished by the municipality.
Nizozemska trdi, da mora na podlagi nizozemskega civilnega zakonika kupec v primeru, ko cena ni dogovorjena, plačati razumno ceno.
This is not disputed by the Netherlands.
V primeru, ko se ta razumna cena približuje oziroma je enaka tržni vrednosti stavbne pravice, ki se nanaša na De Eendracht, se zdi, da ima nakupna opcija le omejeno gospodarsko vrednost.
With regard to the potential impact on the internal market, the Commission points out that NEC has been a participant in European football tournaments.
V tem primeru se zdi nadomestilo v znesku 2,2 milijona EUR nerazumno visoko in pomeni prednost za klub NEC.
Furthermore, professional football clubs deploy economic activities in several markets other than participating in football competitions, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage.
Ne glede na to, ali je klub NEC zares imel nesporno nakupno opcijo, in druge argumente v zvezi z razumevanjem nizozemskega civilnega prava, Komisija meni, da je osrednje vprašanje, ali se je transakcija odvila pod tržnimi pogoji in ali je občina ravnala kot zasebni akter.
Aid to a professional football club strengthens its position on each of those international markets.
Komisija mora v zvezi s tem torej oceniti, ali bi se zasebni vlagatelj pod enakimi pogoji s transakcijo strinjal.
Therefore, if State resources are used to provide a selective advantage to a professional football club, regardless of the league in which it plays, such aid is likely to have the potential of distorting competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty [10].
Hipotetični zasebni vlagatelj ravna kot preudarni vlagatelj, ki želi svoje dobičke povečati, obenem pa je previden, da ne bi za svoj dobiček preveč tvegal.
The selectivity of the measure, which was specifically approved by the municipal council, cannot be doubted either.
Načelo vlagatelja v tržnem gospodarstvu se ne bi spoštovalo, če bi bila cena nakupne opcije višja od tržne cene.
The Netherlands has argued that the measure was based on general national legislation (see recital 29) and was therefore not selective.
Komisija meni, da številni elementi v postopku ocenitve niso uspešno prestali preizkusa načela vlagatelja v tržnem gospodarstvu.
However, the Commission considers that, even if the agreement between NEC and the municipality can be considered an agreement subject to general Dutch law, the specifics of the agreement are not based on general principles only, but also on the specific provisions of the contract(s) between NEC and the municipality.
Ni jasno, zakaj bi vrednost nakupne opcije bila enaka razliki med prodajno vrednostjo objekta na podlagi najemne pogodbe med občino in klubom NEC ter prodajno vrednostjo na podlagi najemnih pogodb med klubom NEC in njegovimi podnajemniki, kjer se upošteva tudi razvoj tržnih najemnin.
Hence it is clear that the measure targets a specific undertaking, NEC, and is therefore selective.
Komisija ugotavlja, da je občina zahtevala neodvisno oceno teh dveh prodajnih vrednosti in ne oceno nakupne opcije.
The Netherlands is of the opinion that no advantage accrued to NEC and that instead the transaction took place at market conditions.
Na voljo ni noben dodatni kontekst ali argument, ki bi pojasnil, zakaj je razlika med tema dvema vrednostma enaka vrednosti nakupne opcije.
They notably point out that NEC had a solid purchase option for De Eendracht and that the price for buying that right was established according to an independent valuation.
Določanje vrednosti nakupne opcije na podlagi dveh vrednosti predvidoma deluje le ob predpostavki, da nakup opravi tretja oseba za eno od vrednosti, toda ne za drugo.
With regard to the solidity of the claim, the Netherlands has submitted additional clarifications on the reasons why the first legal opinion was followed instead of the second.
Prva vrednost […] namreč temelji na prodaji stavbne pravice nad najetim objektom v občinski lasti tretji osebi, tj. z najemno pogodbo s klubom NEC kot dano „omejitvijo“ za vsakega kupca.
Moreover, the Netherlands underlined that the development of TIP was probably not possible if De Eendracht was sold to NEC.
V nasprotju s tem pa bi le klub NEC lahko nadaljeval upravljanje objekta za tretje osebe, saj, kot Nizozemska trdi, najemne pogodbe ni bilo moč prekiniti pred prenosom stavbne pravice na klub NEC.
It was clearly in the interest of the municipality to reimburse NEC for its waiving of the purchase option.
Zato bi drugo vrednost […] (možno prodajno vrednost najetega objekta na podlagi podnajemnih pogodb) lahko realiziral le klub NEC in nobena druga tretja oseba.
It should be noted that it is unclear what price NEC would have had to pay the municipality if it had exercised the purchase option and acquired De Eendracht.
Ta mešani pristop podkrepi idejo, da določanje cene nakupne opcije na tej podlagi za akterja v tržnem gospodarstvu ne bi bilo smiselno.
The Netherlands have argued that where no price is agreed, under the Dutch Civil Code the buyer has to pay a reasonable price.
Če je v zvezi s tem izhodišče dejstvo, da se nakupni opciji lahko odpove ne katera koli tretja oseba, temveč le klub NEC, se zdi, da se s posledično ceno, ki jo je bilo treba plačati v zameno za odpoved kluba NEC nakupni opciji, ne ocenijo pravilno „izgubljene ugodnosti“ kluba NEC v zameno za odpoved opciji.
To the extent that such a reasonable price approximates or equals the market value of the right of superficies pertaining to De Eendracht, the purchase option would appear to have only a limited economic value.
Po mnenju Nizozemske je klub NEC z odpovedjo nakupni opciji izgubil potencialno prednost v znesku 2 milijonov EUR (uvodna izjava 33).
In that situation, the compensation of EUR 2,2 million appears to be unreasonably high and would constitute an advantage to NEC.
Vendar pa Komisija opozarja, da bi klub NEC predvidoma lahko ostal upravljavec tudi po tem, ko se je odpovedal nakupni opciji.
Regardless of the question whether NEC in fact had a solid purchase option and other arguments pertaining to the interpretation of Dutch civil law, the Commission considers that the core question to assess is whether the transaction took place on market terms and the municipality acted as a private operator.
Zato bi še naprej prejemal enake prihodke od najemnin, ki so tvorile podlago za drugo vrednost, ki se je uporabila pri določanju cene transakcije […].
In this regard, it is necessary that the Commission assesses whether a private investor would have entered into the transaction under assessment on the same terms.
Komisija meni, da bi bila dejanska prednost, ki jo je klub NEC izgubil z odpovedjo nakupni opciji, enaka najemninam občini, ki mu jih ne bi bilo več treba plačevati, če bi objekt odkupil.
The attitude of the hypothetical private investor is that of a prudent investor whose goal of profit maximisation is tempered with caution about the level of risk acceptable for a given rate of return.
V vsakem primeru je občina plačala več kot le znesek, ki je bil določen na podlagi poročila o oceni ([…] glej uvodno izjavo 33).
The MEIP would not be respected if the price for the purchase option was set at a higher level than the market price.
Komisija meni, da vsaj razlika med obema vrednostma pomeni pomoč.
The Commission considers that a number of elements in the valuation process show that it does not pass the MEIP test.
Komisija v zvezi s tem povračilom opozarja, da je klub NEC znesek 2,2 milijona EUR uporabil za odplačilo neporavnanih terjatev in najemnin, ki jih je dolgoval občini, in zato to ne more šteti za povračilo.
Firstly, it is not clear why the value of the purchase option would equal the difference between, on the one hand, the sales value of the complex on the basis of the lease agreement between the municipality and NEC and, on the other hand, the sales value on the basis of the lease agreements between NEC and its sub-letters, taking into account also the market rent evolutions.
V zvezi s povišanjem letne najemnine (uvodna izjava 36) se to lahko šteje za povračilo pomoči le, če povišanje v celoti predstavlja najemnino nad tržnimi ravnmi.
Secondly, the use of the two values to determine the worth of the purchase option seems to work on the assumption of a sale to any third party for one of the values, but not for the other.
Odpoved opciji nakupa stavbne pravice prav tako po zadevni transakciji, ki je razrešila vprašanje lastništva v prihodnosti, ni več igrala nobene vloge.
The first value […] is indeed established on the basis of a sale by the municipality to any third party of the rights of superficies in a rented state, i.e. with the lease contract to NEC as a given ‘constraint’ for any buyer.
Zato je moč predvidevati, da so bile ravni tržnih najemnin januarja 2011 višje kot leta 2003, ko se je najemna pogodba med občino in klubom NEC sklenila.
In contrast, as the Netherlands argue that the lease agreement could not be terminated before the transfer of the right of superficies to NEC, only NEC would have been able to continue to operate the complex towards third parties.
V tem primeru se povišana najemnina ne more šteti za ustrezno povračilo pomoči.
Therefore the second value […] (the possible sales value in rented state on the basis of the sublease contracts) could only be realised by NEC and not by any third party.
Prav tako je treba poudariti, da se odplačevanje izvaja za obdobje 33 let in da prihodnja plačila niso bila diskontirana.
According to the Netherlands, NEC was foregoing a potential advantage of EUR 2 million by waiving its purchase option (recital 33).
Ugodnosti, ki jih je prejela občina prek te transakcije, in njihova sorazmernost neposrednemu strošku v znesku 2,2 milijona EUR niso jasne.
However, the Commission notes that NEC could be expected to remain the operator of the complex even after waiving its purchase option.
Zdi se, da je občina plačala več, kot bi lahko kadar koli pridobila s prodajo (najetega) objekta, le zato, da bi zadržala lastništvo.
Therefore it would continue to receive the same rental revenues that formed the basis for the second value used in determining the price of the transaction […].
Občina je trdila, da so bili gospodarski interesi pri razvoju TIP zaradi predvidenih učinkov, ki bi jih TIP imel na gospodarstvo občine, zelo veliki.
The Commission considers that the actual advantage foregone by NEC by waiving its purchase option would instead equal the rents to the municipality that it would no longer have had to pay if it had acquired the complex.
Predvidena dodana vrednost zadržanega lastništva nad objektom bi lahko deloma pojasnila pripravljenost občine, da plača višjo ceno.
In any case, fourthly, the municipality paid more than the amount it determined on the basis of the valuation report ([…] see recital 33).
Vendar pa občina ni izrecno opravila ocene stroškov in koristi transakcije, ki bi upoštevala to dolgoročno vrednost projekta TIP.
The Commission considers that at the very least the difference between both values constitutes aid.
Komisija meni, da bi akter v tržnem gospodarstvu opravil bolj temeljito oceno predvidene donosnosti pridobitve nakupne opcije.
According to the Dutch authorities, the difference finds its origin in negotiations with NEC and, in any case, the full sum of EUR 2,2 million is being reimbursed.
Nazadnje Komisija vztraja pri mnenju, da na podlagi informacij, razpoložljivih v tistem času, občina ni zadostno upoštevala finančnih težav, ki jih je imel tedaj klub NEC, in njihovega vpliva na njegovo zmožnost nakupa stavbne pravice nad De Eendrachtom.
Indeed, the Netherlands has explained that the prolongation of the lease period and increase of the yearly rent ensures the budgetary neutral nature of the transaction for the municipality (recital 36).
Četudi bi tretje osebe izkazale interes za partnerstvo s klubom NEC, se splošna finančna slika ne bi smela prezreti, temveč bi se zanjo lahko predvidevalo, da bo imela vpliv na pogajalski položaj kluba NEC in delovala v korist občine.
With regard to this reimbursement, fifthly, the Commission notes that the use by NEC of the EUR 2,2 million sum to cover outstanding claims and rents that it was due the municipality cannot be considered a reimbursement.
Dokler se najvišji znesek 2,2 milijona EUR šteje za potrebnega za izpolnitev načrta za prestrukturiranje, točni znesek pomoči ni relevanten za oceno združljivosti.
With regard to the increase of the rent paid on a yearly basis (recital 36), this can only be considered a reimbursement of aid if the increase fully represents above-market rent.
Ocena v skladu s členom 107(3)(c) Pogodbe
The Netherlands did not provide evidence supporting the claim that the higher rent as of January 2011 can be considered a rent above market levels.
Komisija mora oceniti, ali se ukrep pomoči v korist kluba NEC lahko šteje za združljivega z notranjim trgom.
In this respect, the Commission observes that the rent paid by NEC to the municipality for the entire complex is lower than the rent that NEC currently receives for sub-letting certain parts of the complex while the valuation report suggests that NEC could obtain even higher rents in the future.
Komisija v zvezi z odstopanji iz člena 107(3) Pogodbe opozarja, da nobena nizozemska regija ne spada pod odstopanje iz člena 107(3)(a) Pogodbe.
The Commission notes moreover that, even if the original rent level were market conform taking into account the context at the time (recital 34), at least some of the factors that had a downward impact on the then-established lease price seem no longer of relevance at the time of setting the new rent level.
Zadevni ukrep pomoči ne pospešuje izvedbe pomembnega projekta skupnega evropskega interesa niti ne pomaga pri odpravljanju resnih motenj v nizozemskem gospodarstvu v smislu člena 107(3)(b).
In particular, the risks associated with operating the complex can be assumed to have changed now that it has been running successfully for more than 5 years.
Ukrep pomoči prav tako ne pospešuje kulture ali ohranjanja kulturne dediščine v smislu člena 107(3)(d) Pogodbe.
If this is the case, then the increased rent cannot be fully considered to correspond to a reimbursement of aid.
Komisija v svoji oceni pojma „razvoja gospodarskih dejavnosti“ v športnem sektorju ustrezno upošteva člen 165(1) in zadnjo alinejo člena 165(2) Pogodbe, ki določata, da Unija ob upoštevanju posebne narave, na prostovoljstvu temelječih struktur ter družbene in vzgojne vloge športa prispeva k spodbujanju evropske razsežnosti v športu.
It should also be noted that the repayment takes place over a period of 33 years and that future payments have not been discounted.
Komisija je za svojo oceno ukrepov pomoči v skladu s členom 107(3)(c) Pogodbe v zvezi z oblikami pomoči in horizontalnimi ter sektorskimi nameni, za katere se pomoč dodeljuje, izdala številne uredbe, okvire, smernice in sporočila.
Most importantly, The Netherlands did not provide any evidence that the municipality made a thorough assessment and calculation of market rent levels before establishing the increased rent rate.
Komisija meni, da je ustrezno oceniti, ali mora veljajo merila iz Smernic [11].
Instead, the budgetary neutral nature of the transaction was the starting point in order to calculate the new rent levels.
V zvezi s tem Komisija ugotavlja, da Smernice ne izključujejo profesionalnega nogometa.
Sixthly, the benefits achieved by the municipality through this transaction and their proportionality to the direct cost of EUR 2,2 million are not clear.
Smernice zato veljajo za to gospodarsko dejavnost.
It appears that the municipality has paid much more than what it could ever have gained from selling the complex (in a rented state), simply to safeguard the ownership it already held.
Komisija je julija 2014 objavila nove Smernice o državni pomoči za reševanje in prestrukturiranje nefinančnih podjetij v težavah [12].
The municipality has argued that the economic stakes of developing TIP were very high given the expected effects of TIP on the economy of the municipality.
Vendar pa te ne veljajo za to nepriglašeno pomoč, dodeljeno leta 2010.
The expected added value of remaining the owner of the complex might explain in part the willingness of the municipality to pay a higher price.
V skladu s točko 137 novih smernic to velja le za vsako pomoč za reševanje in prestrukturiranje, ki se dodeli brez predhodnega dovoljenja, če se del pomoči ali celotna pomoč dodeli po objavi teh smernic v Uradnem listu Evropske unije.
However, the municipality has not explicitly made a cost-benefit assessment of the transaction that takes into account this long-term value of the TIP project.
V skladu s točko 138 smernic iz leta 2014 Komisija v vseh drugih primerih izvede preizkus na podlagi smernic, ki so veljale v času dodelitve pomoči, in zato za zadevni primer veljajo smernice, objavljene pred letom 2014.
The Commission considers that a market operator would have made a more elaborate assessment of the expected return on investment of the acquisition of the purchase option.
Klub NEC kot podjetje v težavah
Lastly, the Commission remains of the opinion that, on the basis of the information available at the time, the municipality did not sufficiently take into account the financial difficulties NEC was facing at the time and their influence on its capacity to buy the right of superficies to De Eendracht.
V skladu s točko 10(c) Smernic za podjetje ne glede na njegovo vrsto velja, da je v težavah, če po domači zakonodaji izpolnjuje kriterije za uvedbo kolektivnih postopkov insolventnosti.
Even if third parties had demonstrated an interest in partnering with NEC, the overall financial picture could not be ignored and could be expected to influence the negotiation position of NEC to the benefit of the municipality.
Nizozemska je prvotno trdila, da klub NEC leta 2008/2009 ni bil podjetje v težavah.
For all those reasons, the Commission considers that the municipality did not act like a market economy operator but rather granted aid to NEC by reimbursing NEC for waiving its purchase option for the sum of EUR 2,2 million.
Vendar pa dejstva iz uvodne izjave 16 kažejo, da se je klub NEC spopadal s finančnimi težavami, ki so bile tako resne, da bi lahko ogrozile njegovo prihodnost v profesionalnem nogometu.
The exact aid amount cannot be determined on the basis of the information provided by the Netherlands.
Komisija zato meni, da je klub NEC vsekakor bil podjetje v težavah.
However, as long as the maximum amount of EUR 2,2 million can be considered necessary to fulfil the restructuring plan, the exact aid amount is irrelevant for the compatibility assessment.
V svojem odgovoru na sklep o začetku postopka je Nizozemska priznala, da je bil klub NEC podjetje v težavah in da je imel težave tudi v času transakcije.
Assessment under Article 107(3)(c) of the Treaty
V zvezi s tem je predložila nadaljnja dokazila (glej uvodno izjavo 40), ki so kazala, da so bili poslovni rezultati kluba NEC negativni in so že nekaj časa upadali.
The Commission must assess whether the aid measure in favour of NEC can be considered to be compatible with the internal market.
Združljivost državne pomoči klubu NEC je torej treba oceniti v skladu s Smernicami.
As regards the derogations provided for in Article 107(3) of the Treaty, the Commission notes that none of the Dutch regions falls under the derogation provided for in Article 107(3)(a) of the Treaty.
Obnova dolgoročne sposobnosti preživetja
The aid measure in question does not promote an important project of common European interest, nor does it serve to remedy any serious disturbance in the Dutch economy within the meaning of Article 107(3)(b).
Pod oddelkom 3.2 smernice zahtevajo, da je dodelitev pomoči pogojena z izvedbo načrta za prestrukturiranje (glej točke 34–37 Smernic), ki mora v razumnem času obnoviti dolgoročno sposobnost preživetja podjetja.
Applicable guidelines
Komisija v zvezi s tem spominja, da vsi nizozemski profesionalni nogometni klub prejmejo licenco, ki jo podeli KNVB, ki jih obvezuje k izpolnjevanju raznih obveznosti.
As regards the derogation in Article 107(3)(c) of the Treaty in favour of aid to facilitate the development of certain economic activities, where such aid does not adversely affect trading conditions to an extent contrary to the common interest, the Netherlands has argued that this derogation could be applied if the Commission, contrary to the opinion of the Netherlands, should find that the measure in question constitutes State aid.
Ena od obveznosti trenutnega veljavnega sistema se nanaša na finančni položaj kluba.
In its assessment of the notion of ‘development of economic activities’ in the sports sector, the Commission takes due account of Article 165(1) and the last indent of Article 165(2) of the Treaty, which provide that the Union shall contribute to the promotion of European sporting issues, while taking account of the specific nature of sport, its structures based on voluntary activity and its social and educational function.
Trikrat na sezono klub na podlagi finančnih poročil, ki med drugim kažejo njegov trenutni finančni položaj in proračun za naslednjo sezono, prejme finančno bonitetno oceno.
For its assessment of aid measures under Article 107(3)(c) of the Treaty, the Commission has issued a number of Regulations, Frameworks, Guidelines and Communications concerning aid forms and horizontal or sector purposes for which aid is awarded.
Na podlagi teh poročil so klubi razvrščeni v tri kategorije (1: nezadostno, 2: zadostno, 3: dobro).
The Commission believes that it is appropriate to assess whether the criteria laid down in the Guidelines [11] might apply.
Od klubov iz kategorije 1 se lahko zahteva, da predložijo načrt za izboljšanje, s katerim bodo v roku treh let dosegli kategorijo 2 ali 3.
In this regard the Commission notes that the Guidelines do not exclude professional football.
Če klub ne upošteva načrta, lahko KNVB naloži sankcije, kot so uradno opozorilo, zmanjšanje točk v tekmovanju in – kot končno sankcijo – odvzem licence.