natgillin/translations-raw huggingface dataset:
Since the progressive structure of the health contribution and the provisions on the reduction of the tax liability on the condition of making certain investments constitute State aid within the meaning of Article 107(1) of the Treaty and new aid within the meaning of Article 1(c) of Council Regulation (EU) 2015/1589 [21] and have been put into effect in violation of the standstill obligation laid down in Article 108(3) of the Treaty, those measures also constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
Zato ni treba zahtevati vračila.
The consequence of the finding that the measures constitute unlawful and incompatible State aid is that the aid must be recovered from its recipients pursuant to Article 16 of Regulation (EU) 2015/1589.
SKLEPNE UGOTOVITVE
However, as a result of the suspension injunction issued by the Commission in the Opening Decision, Hungary confirmed it had suspended the implementation of the health contribution on tobacco businesses.
Komisija ugotavlja, da davek za zdravstveni prispevek za podjetja iz tobačne industrije, ki določa progresivno strukturo davka za tobačna podjetja, in zmanjšanje davčne obveznosti v primeru nekaterih naložb pomenita državno pomoč v smislu člena 107(1) Pogodbe in da je Madžarska pomoč izvedla nezakonito v nasprotju s členom 108(3) navedene Pogodbe.
Therefore, no State aid has been effectively granted under the measures.
Ta sklep ne vpliva na morebitne preiskave skladnosti ukrepov s temeljnimi svoboščinami iz Pogodbe, zlasti pravico do ustanavljanja, kot jo zagotavlja člen 49 Pogodbe –
For this reason, there is no need for recovery.
SPREJELA NASLEDNJI SKLEP:
The Commission finds that the health contribution tax on tobacco industry businesses laying down a progressive tax structure for tobacco businesses and the reduction of the tax liability on the condition of making certain investments constitutes State aid within the meaning of Article 107(1) of the Treaty and that Hungary has unlawfully implemented the aid in question in breach of Article 108(3) of the Treaty.
Struktura progresivne davčne stopnje za tobačna podjetja in določbe o zmanjšanju davčne obveznosti v primeru naložb, ki jih je Madžarska uvedla z zakonom XCIV o zdravstvenem prispevku podjetij iz tobačne industrije iz leta 2014, pomenijo državno pomoč, ki ni združljiva z notranjim trgom v smislu člena 107(1) Pogodbe o delovanju Evropske unije in jo je Madžarska nezakonito začela izvajati v nasprotju s členom 108(3) navedene Pogodbe.
This Decision does not prejudice possible investigations into the compliance of the measures with the fundamental freedoms laid down in the Treaty, notably the freedom of establishment as guaranteed by Article 49 of the Treaty,
Člen 2
HAS ADOPTED THIS DECISION:
Posamezna pomoč, dodeljena v skladu s shemo iz člena 1, ne pomeni pomoči, če v času, ko je dodeljena, izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 2 Uredb Sveta (ES) št. 994/98 [22] ali (EU) 2015/1588 [23], odvisno od tega, katera se uporablja ob dodelitvi pomoči.Člen 3
Article 1
Posamezna pomoč, ki je dodeljena na podlagi sheme iz člena 1 in ob dodelitvi izpolnjuje pogoje iz uredbe, sprejete v skladu s členom 1 Uredbe (ES) št. 994/98, ki je bila razveljavljena in nadomeščena z Uredbo (EU) 2015/1588, ali katere koli druge odobrene sheme pomoči, je združljiva z notranjim trgom do najvišje stopnje intenzivnosti pomoči, ki se uporablja za zadevno vrsto pomoči.
The progressive tax rate structure for tobacco businesses and the provisions on the reduction of tax liability on the condition of making certain investments introduced by Hungary through Act XCIV of 2014 on the health contribution of tobacco industry businesses constitute State aid that is incompatible with the internal market within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union, which were unlawfully put into effect by Hungary in breach of Article 108(3) of that Treaty.
Člen 4
Article 2
Madžarska z dnem sprejetja tega sklepa ustavi vsa neizvedena plačila pomoči na podlagi sheme iz člena 1.
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by a Regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 [22] or (EU) 2015/1588 [23], whichever is applicable at the time the aid is granted.Article 3
Člen 5
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98, repealed and replaced by Regulation (EU) 2015/1588, or by any other approved aid scheme is compatible with the internal market, up to the maximum aid intensities applicable to that type of aid.
Madžarska zagotovi izvršitev tega sklepa v štirih mesecih od datuma uradnega obvestila o tem sklepu.
Hungary shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of adoption of this Decision.
Madžarska v dveh mesecih po uradnem obvestilu o tem sklepu predloži podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom.
Article 5
Madžarska redno obvešča Komisijo o napredku državnih ukrepov, sprejetih za izvajanje tega sklepa.
Hungary shall ensure that this Decision is implemented within 4 months following the date of notification of this Decision.
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
Within 2 months following notification of this Decision, Hungary shall submit a detailed description of the measures already taken and planned to comply with this Decision;
Ta sklep je naslovljen na Madžarsko.
Hungary shall keep the Commission informed of the progress of the national measures taken to implement this Decision.
V Bruslju, 4. julija 2016
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Za Komisijo
Article 7
Članica Komisije
This Decision is addressed to Hungary.
UL C 277, 21.8.2015, str. 24.
Done at Brussels, 4 July 2016.
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe ES (UL L 83, 27.3.1999, str. 1).
Member of the Commission
V skladu s tem zakonom „naložba“ pomeni nakup ali ustvarjanje opredmetenih osnovnih sredstev, proizvodnjo opredmetenih osnovnih sredstev z lastnim podjetjem, dejavnost za namestitev ali uporabo opredmetenega osnovnega sredstva, kupljenega za predvideni namen, do njegove namestitve ali prve običajne uporabe (prevoz, carinjenje, dejavnost posredovanja, postavitev temeljev, namestitev in vse dejavnosti, povezane z nakupom opredmetenega osnovnega sredstva, vključno z zasnovo, pripravo, dogovorom, posojilom in zavarovanjem); naložba pomeni tudi dejavnosti za nadgradnjo obstoječega opredmetenega osnovnega sredstva, spremembo njegovega namena, njegovo pretvorbo ali neposredno podaljšanje njegove življenjske dobe ali zmogljivosti ter druge dejavnosti, ki so navedene zgoraj in povezane s tako dejavnostjo.
OJ C 277, 21.8.2015, p.
Zadeva C-83/98 P, Francija/Ladbroke Racing Ltd in Komisija, EU:C:2000:248, točke 48–51.
24.
Enako lahko pomeni državno pomoč ukrep, ki nekaterim podjetjem priznava znižanje davka ali odlog plačila normalno zapadlega davka, glej združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 46.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 83, 27.3.1999, p.
Zadeva C-143/99, Adria-Wien Pipeline, EU: C: 2001:598, točka 38.
1).
Glej zadevo C-66/02, Italija/Komisija, EU:C:2005:768, točka 78; zadevo C-222/04, Cassa di Risparmio di Firenze in drugi, EU:C:2006:8, točka 132; zadevo C-522/13, Ministerio de Defensa in Navantia, EU: C:2014:2262, točke 21–31.
Cf. footnote 1.
Glej tudi točko 9 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka (UL C 384, 10.12.1998, str. 3).
In accordance with this Act, ‘investment’ includes the purchase or creation of tangible assets, the production of tangible assets by one's own enterprise, the activity carried out in order to install or use the tangible asset purchased for its intended purpose until its installation or first normal use (transportation, customs clearance, intermediary activity, laying the foundations, installation and any activity related to the purchase of the tangible asset, including design, preparation, arrangement, borrowing and insurance); investments also include activities resulting in the upgrading of an existing tangible asset, the change of its purpose, its conversion or directly increasing its useful life or capacity, together with the other activities listed above and related to such activity.
Združeni zadevi C-393/04 in C-41/05, Air Liquide Industries Belgium, EU:C:2006:403 in EU:C: 2006:216, točka 30, ter zadeva C-387/92, Banco Exterior de España, EU:C:1994:100, točka 14.
Case C-83/98 P France v Ladbroke Racing Ltd and Commission EU:C:2000:248, paragraphs 48 to 51.
Glej na primer zadevo C-279/08 P, Komisija/Nizozemska (NOx), EU:C:2011:551; zadevo C-143/99, Adria-Wien Pipeline, EU:C:2001:598; združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550; zadevo C-308/01, GIL Insurance, EU:C:2004:252.
Likewise, a measure allowing certain undertakings a tax reduction or to postpone payments of tax normally due can amount to State aid, see Joined Cases C-78/08 to C-80/08 Paint Graphos and Others, paragraph 46.
Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka.
Case C-143/99 Adria-Wien Pipeline, EU: C: 2001:598, paragraph 38.
Združeni zadevi C-106/09 P in C-107/09 P, Komisija in Španija/Government of Gibraltar in Združeno kraljestvo, EU:C:2011:732.
See Case C-66/02, Italy v Commission, EU: C: 2005:768, paragraph 78; Case C-222/04, Cassa di Risparmio di Firenze and Others, EU: C: 2006:8, paragraph 132; Case C-522/13, Ministerio de Defensa and Navantia, EU: C: 2014:2262, paragraphs 21 to 31.
Glej prejšnjo opombo, točka 92.
See also point 9 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p.
Zadeva C-487/06 P, British Aggregates/Komisija, EU:C:2008:757, točki 85 in 89 ter navedena sodna praksa; zadeva C-279/08 P, Komisija/Nizozemska (NOx), EU:C:2011:551, točka 51.
3).
Po analogiji glej tudi zadevo C-385/12 Hervis Sport- és Divatkereskedelmi Kft., EU:C:2014:47, v kateri je Sodišče odločilo: „[Č]lena 49 PDEU in 54 PDEU [je] treba razlagati tako, da nasprotujeta zakonodaji države članice, ki se nanaša na prometni davek na dejavnost trgovine na drobno v prodajalnah in ki davčne zavezance, ki znotraj skupine družb sestavljajo 'povezane družbe' v smislu te zakonodaje, zavezuje, da svoj promet seštejejo, da bi se uporabila zelo progresivna davčna stopnja, nato pa tako ugotovljeni znesek davka razdelijo sorazmerno s svojim dejanskim prometom, če so – kar mora ugotoviti predložitveno sodišče – davčni zavezanci, ki so del skupine družb in spadajo v najvišji razred posebnega davka, večinoma 'povezani' z družbami s sedežem v drugi državi članici.“
Joined Cases C-393/04 and C-41/05, Air Liquide Industries Belgium EU: C: 2006:403 and EU: C: 2006:216, paragraph 30 and Case C-387/92 Banco Exterior de España EU: C: 1994:100, paragraph 14.
Glej na primer združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 69.
See, for example, Case C-279/08 P Commission v Netherlands (NOx) EU:C:2011:551; Case C-143/99 Adria-Wien Pipeline EU: C: 2001:598, Joined Cases C-78/08 to C-80/08, Paint Graphos and others EU:C:2011:550, Case C-308/01 GIL Insurance EU:C:2004:252.
Glej Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka, odstavek 24.
Commission Notice on the application of the State aid rules to measures relating to direct business taxation.
Izjava o prerazporeditvenem namenu, s katero se lahko upraviči progresivna davčna stopnja, se izrecno nanaša le na davke na dobiček ali (neto) prihodek, ne pa na prometne davke.
Joined Cases C-106/09 P and C-107/09 P Commission and Spain v Government of Gibraltar and United Kingdom EU:C:2011:732.
Zadeva C-172/03, Heiser, EU:C:2005:130, točka 55 (poudarek dodan).
Ibid, paragraph 92.
Glej tudi zadevo C-494/06 P, Komisija/Italija in Wam, EU:C:2009:272, točka 54 in navedena sodna praksa, ter zadevo C-271/13 P, Rousse Industry/Komisija, EU:C:2014:175, točka 44.
Case C-487/06 P British Aggregates v Commission EU:C:2008:757, paragraphs 85 and 89 and the case-law cited, and Case C-279/08 P Commission v Netherlands (NOx) EU:C:2011:551, paragraph 51.
Združene zadeve C-71/09 P, C-73/09 P in C-76/09 P, Comitato „Venezia vuole vivere“ in drugi/Komisija, EU:C:2011:368, točka 136.
See also, by way of analogy, Case C-385/12 Hervis Sport- és Divatkereskedelmi Kft.
Glej tudi zadevo C-156/98, Nemčija/Komisija,EU:C:2000:467, točka 30 in navedena sodna praksa.
EU:C:2014:47, in which the Court of Justice held: ‘Articles 49 TFEU and 54 TFEU must be interpreted as precluding legislation of a Member State relating to tax on the turnover of store retail trade which obliges taxable legal persons constituting, within a group, “linked undertakings” within the meaning of that legislation, to aggregate their turnover for the purpose of the application of a steeply progressive rate, and then to divide the resulting amount of tax among them in proportion to their actual turnover, if — and it is for the referring court to determine whether this is the case — the taxable persons covered by the highest band of the special tax are “linked”, in the majority of cases, to companies which have their registered office in another Member State. ’.
Izjeme iz člena 107(2) PDEU se nanašajo na: (a) pomoč socialnega značaja, dodeljeno posameznim potrošnikom; (b) pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki in (c) pomoč, dodeljeno nekaterim območjem Zvezne republike Nemčije.
See, for example, Joined Cases C-78/08 to C-80/08 Paint Graphos and others EU:C:2011:550, paragraph 69.
Izjeme iz člena 107(3) PDEU se nanašajo na: (a) pomoč za pospeševanje razvoja nekaterih območij; (b) pomoč za nekatere pomembne projekte skupnega evropskega interesa ali za odpravljanje resne motnje v gospodarstvu države članice; (c) pomoč za razvoj določenih gospodarskih dejavnosti ali območij; (d) pomoč za pospeševanje kulture in ohranjanja kulturne dediščine in (e) pomoč, ki jo Svet določi v sklepu.
See the Commission notice on the application of the State aid rules to measures relating to direct business taxation, paragraph 24.
Zadeva T-68/03, Olympiaki Aeroporia Ypiresies/Komisija, EU:T:2007:253, točka 34.
The statement on the redistributive purpose that can justify a progressive tax rate is explicitly only made as regards taxes on profits or (net) income, not as regards taxes on turnover.
Uredba Sveta (EU) 2015/1589 z dne 13. julija 2015 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 248, 24.9.2015, str. 9).
Case C-172/03 Heiser EU:C:2005:130, paragraph 55.
Uredba Sveta (ES) št. 994/98 z dne 7. maja 1998 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije za določene vrste horizontalne državne pomoči (UL L 142, 14.5.1998, str. 1).
See also Case C-494/06 P Commission v Italy and Wam EU:C:2009:272, paragraph 54 and the case-law cited and C-271/13 P Rousse Industry v Commission EU:C:2014:175, paragraph 44.
Uredba Sveta (EU) 2015/1588 z dne 13. julija 2015 o uporabi členov 107 in 108 Pogodbe o delovanju Evropske unije za določene vrste horizontalne državne pomoči (UL L 248, 24.9.2015, str. 1).
Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission EU:C:2011:368, paragraph 136.
Zakon je začel veljati 1. februarja 2015, v prvotni različici pa naj bi začasno veljal do 31. decembra 2015.
See also Case C-156/98 Germany v Commission EU:C:2000:467, paragraph 30, and the case-law cited.
Dne 24. junija 2015 je bila v madžarskem uradnem listu objavljena sprememba zakona, s katero je davek za zdravstveni prispevek postal stalen.
The exceptions provided for in Article 107(2) TFEU concern: (a) aid of a social character granted to individual consumers; (b) aid to make good the damage caused by natural disasters or exceptional occurrences; and (c) aid granted to certain areas of the Federal Republic of Germany.
Zlasti bi bilo treba pojasniti, zakaj ima promet nad 60 milijardami EUR 22-krat večje posledice za zdravje kot promet pod 30 milijardami EUR.
The exceptions provided for in Article 107(3) TFEU concern: (a) aid to promote the development of certain areas; (b) aid for certain important projects of common European interest or to remedy a serious disturbance in the economy of the Member State; (c) aid to develop certain economic activities or areas; (d) aid to promote culture and heritage conservation; and (e) aid specified by a Council decision.
Madžarska take utemeljitve ni predložila.
Commission Decision (EU) 2016/1847
Sklep Komisije (EU) 2016/1847
on the State aid SA.41612 — 2015/C (ex SA.33584 (2013/C) (ex 2011/NN)) implemented by the Netherlands in favour of the professional football club MVV in Maastricht
o državni pomoči 41612 – (2015/C) (ex SA.33584 (2013/C) (ex 2011/NN)), ki jo je Nizozemska odobrila profesionalnemu nogometnemu klubu MVV v Maastrichtu
(notified under document C(2016) 4053)
(notificirano pod dokumentarno številko C(2016) 4053)
Having called on interested parties to submit their comments pursuant to Article 108(2) of the Treaty [1] and having regard to their comments,
ob pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu s členom 108(2) Pogodbe [1], in ob upoštevanju teh pripomb,
In 2010, the Commission was informed that the Netherlands had implemented an aid measure for the professional football club MVV in Maastricht.
Komisija je bila leta 2010 obveščena, da je Nizozemska odobrila pomoč profesionalnemu nogometnemu klubu MVV v Maastrichtu.
In 2010 and in 2011, the Commission also received complaints concerning measures in favour of other professional football clubs in the Netherlands, namely Willem II in Tilburg, FC Den Bosch in 's-Hertogenbosch, PSV in Eindhoven and NEC in Nijmegen.
Med letoma 2010 in 2011 je prejela tudi pritožbe glede ukrepov v korist drugih profesionalnih nogometnih klubov z Nizozemske, to so Willem II v Tilburgu, FC Den Bosch v 's-Hertogenboschu, PSV v Eindhovnu in NEC v Nijmegenu.
By letter dated 2 September 2011, the Netherlands provided the Commission with further information on the measure concerning MVV.
Z dopisom z dne 2. septembra 2011 je Nizozemska Komisiji predložila dodatne informacije o ukrepu za MVV.
By letter dated 6 March 2013, the Commission informed the Netherlands that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty in respect of the measures in favour of Willem II, NEC, MVV, PSV and FC Den Bosch.
Z dopisom z dne 6. marca 2013 je Komisija obvestila Nizozemsko, da se je odločila sprožiti postopek iz člena 108(2) Pogodbe v zvezi z ukrepi v korist klubov Willem II, NEC, MVV, PSV in FC Den Bosch.
The Commission decision to initiate the procedure (hereinafter: ‘the opening decision’) was published in the Official Journal of the European Union [2].
Odločitev Komisije, da sproži postopek (v nadaljnjem besedilu: odločitev o sprožitvi postopka), je bila objavljena v Uradnem listu Evropske unije [2].
The Netherlands also replied to a request for additional information by letter dated 26 March 2014.
Komisija ni prejela pripomb zainteresiranih strani o ukrepih v korist MVV.
On 13 June 2014 a meeting took place between the Commission services and the municipality of Maastricht, which was followed by a letter of 30 July 2014 from the Netherlands.
Po objavi odločitve o sprožitvi postopka in v soglasju z Nizozemsko so preiskave v zvezi z različnimi klubi potekale ločeno.
The Commission did not receive observations from interested parties concerning the measures in favour of MVV.
Preiskava v zvezi z MVV je bila evidentirana pod številko zadeve SA.41612.
Following the opening decision, and in agreement with the Netherlands, the investigations for the different clubs were pursued separately.
PODROBEN OPIS UKREPA
The investigation regarding MVV was registered under case number SA.41612.
Ukrep in njegov upravičenec
DETAILED DESCRIPTION OF THE MEASURE
Nacionalna nogometna zveza Koninklijke Nederlandse Voetbal Bond (v nadaljnjem besedilu: KNVB) je krovna organizacija profesionalnega in ljubiteljskega tekmovanja v nogometu.
The measure and its beneficiary
Na Nizozemskem je profesionalni nogomet organiziran po dvotirnem sistemu.
The national football federation Koninklijke Nederlandse Voetbal Bond (hereinafter: ‘KNVB’) is the umbrella organisation for professional and amateur football competition.
V sezoni 2014/2015 je sodelovalo 38 klubov, od teh jih je 18 igralo v najvišji ligi (eredivisie) in 20 v nižji ligi (eerste divisie).
Professional football in the Netherlands is organised in a two-tier system.
Klub Maastrichtse Voetbal Vereniging, ki se od sezone 2010/2011 imenuje Maatschappelijke Voetbal Vereniging Maastricht (v nadaljnjem besedilu: MVV), je bil ustanovljen leta 1908 in igra svoje domače tekme na nogometnem stadionu De Geusselt v Maastrichtu.
In the 2014/2015 season it consisted of 38 clubs, of which 18 played in the top league (eredivisie) and 20 in the lower league (eerste divisie).
MVV je v letu 2000 z vrha lige nazadoval v spodnjo ligo.
Maastrichtse Voetbal Vereniging, since 2010/2011 called Maatschappelijke Voetbal Vereniging Maastricht (hereinafter: ‘MVV’), was founded in 1908 and plays its home matches in the football stadium De Geusselt in Maastricht.
MVV od leta 1970 ni sodeloval v evropskem klubskem tekmovanju.
MVV was relegated from the top league to the lower league in 2000.
Pravna oblika MVV je fundacija Stichting MVV.
MVV has not played in a European tournament since 1970.
Po informacijah, ki jih je predložila Nizozemska, je MVV malo podjetje [3].
The legal structure of MVV is that of a foundation, Stichting MVV.
V sezoni 2009/2010 je imel 38 zaposlenih, v sezoni 2010/2011 pa 35.
According to the information submitted by the Netherlands, MVV is a small enterprise [3].
Njegov prihodek in bilančna vsota za obe leti sta občutno pod 10 milijoni EUR.
In the season 2009/2010 it had 38 employees and in the season 2010/2011 it had 35 employees.
V prvem četrtletju leta 2010 je občina Maastricht (v nadaljnjem besedilu: občina) opazila, da se MVV spopada s hudimi finančnimi težavami.
Its turnover and balance sheet total remained well below EUR 10 million in both years.
Višina njegovega dolga se je povzpela na 6,5 milijona EUR; znesek v višini 1,7 milijona EUR je bil dolgovan občini v obliki podrejenega posojila.
In the first quarter of 2010 the municipality of Maastricht (hereinafter: ‘the municipality’) became aware that MVV faced severe financial difficulties.
Pobudo, da se prepreči stečaj MVV, so aprila 2010 začeli navijači, podjetja in sponzorji („Initatiefgroup MVV Maastricht“).
Its debt load had risen to EUR 6,5 million; EUR 1,7 million of this sum was owed to the municipality itself in the form of a subordinated loan.
Ta pobuda je obsegala poslovni načrt za sanacijo finančnega stanja MVV in preoblikovanje MVV v uspešen profesionalni nogometni klub.
An initiative to avoid the bankruptcy of MVV was launched by supporters, companies and sponsors in April 2010 (‘Initatiefgroup MVV Maastricht’).
Občina je pristopila k temu načrtu.
This initiative entailed a business plan to sanitise MVV's financial situation and to transform MVV into a viable professional football club.
Ta cena je temeljila na zunanjem poročilu o vrednotenju.