natgillin/translations-raw huggingface dataset:
This Decision is addressed to Hungary.
Zakon LXXIV iz leta 2014 o spremembi posebnih zakonov o davku, drugih z njimi povezanih zakonov in zakona CXXII iz leta 2010 o nacionalni davčni in carinski upravi.
Done at Brussels, 4 July 2016.
Izdelki široke potrošnje so v členu 2(18a) zakona o trgovini opredeljeni, kot sledi: „izdelki široke potrošnje: razen izdelkov, ki se prodajajo v gostinstvu, tista živila, kozmetični izdelki, drogerijski izdelki, čistila in kemikalije za gospodinjstvo, higienski izdelki iz papirja za zadovoljevanje dnevnih potreb in zahtev prebivalstva, ki jih potrošnik običajno porabi, nadomesti ali zamenja v enem letu“.
For the Commission
V skladu s členom 2(18b) zakona o trgovini so „prodajalne izdelkov široke potrošnje“ „tiste prodajalne, ki veliko večino prometa ustvarijo z izdelki široke potrošnje“.
Member of the Commission
Za namene tega sklepa izraz upravljavci prodajaln izdelkov široke potrošnje vključuje vsa podjetja, za katera velja pristojbina za inšpekcijski nadzor v prehranski verigi v zvezi s prometom, ki so ga ustvarile prodajalne izdelkov široke potrošnje.
OJ C 277, 21.8.2015, p.
Uredba (ES) št. 882/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o izvajanju uradnega nadzora, da se zagotovi preverjanje skladnosti z zakonodajo o krmi in živilih ter s pravili o zdravstvenem varstvu živali in zaščiti živali (UL L 165, 30.4.2004, str. 1).
12.
Zadeva T-351/02, Deutsche Bahn/Komisija, EU:T:2006:104, točka 102.
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-83/98 P, Francija/Ladbroke Racing Ltd in Komisija, EU:C:2000:248, točke 48–51.
1).
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.
Cf. footnote [1].
Zadeva C-143/99, Adria-Wien Pipeline, EU:C:2001:598, točka 38.
According to the Hungarian authorities in their response letter of 16 April 2015 to the Commission: ‘The following qualify as activities subject to the inspection fee:distribution of animals kept for food production, breeding or experimental purposes,distribution of plants, sowing seeds, plant products and propagation and planting stock grown for food or animal feed production purposes,food production or distribution, including restaurant catering and public catering,production or distribution of animal feed,production or distribution of veterinary preparations and veterinary products,production or distribution of pesticides, yield-increasing materials or EC fertilisers,treatment, use, further processing and transport of by-products of animal origin or placing products made of them on the market,operation of a company engaged in the transport of livestock, a facility washing and disinfecting livestock-transporting vehicles, a quarantine station selected for receiving animals of foreign stock, an animal-loading facility, a collection station, a trading site, a feeding and watering station, a resting station or an animal market,production or storage of reproductive materials,operation of a phytosanitary, veterinary or food or animal feed analysis laboratory,distribution of devices used for marking animals.’
Združeni zadevi C-393/04 in C-41/05, Air Liquide Industries Belgium, EU:C:2006:403, točka 30, ter zadeva C-387/92, Banco Exterior de Espana, EU:C:1994:100, točka 14.
Act LXXIV of 2014 amending specific tax acts, other acts relating to them and Act CXXII of 2010 on the National Tax and Customs Administration.
Zadeva C-66/02, Italija/Komisija, EU:C:2005:768, točka 78; zadeva C-222/04, Cassa di Risparmio di Firenze SpA in drugi, EU:C:2006:8, točka 132, in zadeva C-522/13, Ministerio de Defensa in Navantia, EU:C:2014:2262, točke 21–31.
Fast-moving consumer goods are defined as follows in Article 2(18a) of the Act on Commerce: ‘fast-moving consumer goods: with the exception of products sold in the catering business, those foodstuffs, cosmetics, drugstore products, household cleaners and chemicals, hygiene paper products satisfying the daily needs and requirements of the population which the consumer typically consumes, depletes or replaces within one year’.
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 Article 2(18b) of the Act on Commerce, ‘stores selling fast-moving consumer goods’ are ‘those shops for which fast-moving consumer goods constitute the vast majority of the turnover’.
Glej na primer zadeve C-279/08 P, Komisija/Nizozemska (NOx), EU:C:2011:551; zadeva 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; zadeva C-308/01, GIL Insurance, EU:C:2004:252.
For the purpose of the present Decision, reference to operators of stores selling fast-moving consumer goods includes all undertakings subject to the food chain inspection fee with respect to turnovers derived from stores selling fast-moving consumer goods.
Obvestilo Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka (UL C 384, 10.12.1998, str. 3).
Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules (OJ L 165, 30.4.2004, p.
Glej opombo 4.
1).
Združeni zadevi C-106/09 P in C-107/09 P, Komisija in Španija/Government of Gibraltar in Združeno kraljestvo, EU:C:2011:732.
Case T-351/02 Deutsche Bahn v Commission EU:T:2006:104, paragraph 102.
Glej prejšnjo opombo, točka 92.
Case C-83/98 P France v Ladbroke Racing Ltd and Commission EU:C:2000:248, paragraphs 48 to 51.
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.
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, EU:C:2011:550, paragraph 46.
Združeni zadevi C-106/09 P in C-107/09 P, Komisija in Španija/Government of Gibraltar in Združeno kraljestvo, EU:C:2011:732.
Case C-143/99 Adria-Wien Pipeline EU:C:2001:598, paragraph 38.
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, paragraph 30 and Case C-387/92 Banco Exterior de Espana 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 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.
S pavšalno stopnjo pristojbine se je že uvedla višja pristojbina za prodajalne z večjim prometom.
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. 3).
Izjeme iz člena 107(2) Pogodbe 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, Case C-279/08 P Commission v Netherlands (NOx) [2011] 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.
Izjeme iz člena 107(3) Pogodbe 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.
Commission Notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3).
Zadeva T-68/03, Olympiaki Aeroporia Ypiresies/Komisija, EU:T:2007:253, točka 34.
See above footnote 4.
Kot je bilo navedeno v uvodni izjavi 4, so se navedene pripombe 13. oktobra 2015 posredovale Madžarski, da bi ta lahko odgovorila nanje.
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.
Informacije, predložene Generalnemu direktoratu za zdravje in varnost hrane z dopisom z dne 26. februarja [Ares(2015)835210] oziroma 19. maja 2015 [Ares(2015)2083309].
Ibid, paragraph 92.
Glej dopis madžarskih organov z dne 7. oktobra 2015, poslan službam Komisije.
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.
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).
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.
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, by way of analogy, Case C-385/12 Hervis Sport- és Divatkereskedelmi Kft.
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).
EU:C:2014:47, by 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. ’.
Madžarski parlament je 17. novembra 2015 sprejel zakon CLXXXII iz leta 2015 o spremembi zakona XLVI o prehranski verigi in uradnem nadzoru nad njo iz leta 2008, ki je bil 26. novembra 2015 objavljen v madžarskem Uradnem listu (Magyar Közlöny) št. 182/2015.
See for example Joined Cases C-78/08 to C-80/08 Paint Graphos and others EU:C:2011:550, paragraph 69.
Novi zakon je začel veljati 31. dan po objavi, tj. 27. decembra 2015.
Indeed, a flat rate fee already imposes a higher fee on stores with a higher turnover.
V skladu s členom 27(1) lahko „[d]ržave članice […] pobirajo pristojbine ali dajatve za kritje stroškov uradnega nadzora“.
The exceptions provided for in Article 107(2) of the Treaty 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.
Torej je za določitev zneska pristojbin v okvirih zadevne zakonodaje in zlasti v skladu s členom 27 Uredbe št. 882/2004 odgovorna posamezna država članica.
The exceptions provided for in Article 107(3) of the Treaty 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.
Vsaka družba je obdavčena po drugačni stopnji, zato Komisija za pristojbine, kakor so bile spremenjene leta 2014, ne more določiti ene same referenčne stopnje.
Case T-68/03 Olympiaki Aeroporia Ypiresies v Commission EU:T:2007:253 paragraph 34.
Madžarska tudi ni za nobeno posebno stopnjo navedla, da je referenčna ali „običajna“ stopnja, niti ni pojasnila, zakaj bi bila zaradi izjemnih okoliščin upravičena višja stopnja za upravljavce prodajaln izdelkov široke potrošnje z večjim prometom ali zakaj bi morale za nekatere kategorije gospodarskih subjektov ali upravljavcev prodajaln izdelkov široke potrošnje z manjšim prometom veljati nižje stopnje.
As indicated in recital 4, those comments were forwarded to Hungary for possible comments on 13 October 2015.
Madžarska je trdila, da je Uredba (ES) št. 882/2004 pravna podlaga za pristojbino za inšpekcijski nadzor v prehranski verigi, kakor je bila spremenjena s spremembo iz leta 2014.
Information provided to the Directorate General for Health and Food Safety by letters dated 26 February [Ares(2015)835210] and 19 May 2015 respectively [Ares (2015)2083309].
Vendar se Komisija na podlagi informacij, ki so jih predložili madžarski organi [27], ne strinja s tem, da je ukrep, kakor je bil spremenjen leta 2014, v skladu z Uredbo (ES) št. 882/2004, in sicer iz naslednjih štirih razlogov.
Commission Decision (EU) 2016/1849
Sklep Komisije (EU) 2016/1849
on the measure SA.41613 — 2015/C (ex SA.33584 — 2013/C (ex 2011/NN)) implemented by the Netherlands with regard to the professional football club PSV in Eindhoven
o ukrepu SA.41613 – (2015/C) (ex SA.33584 – 2013/C (ex 2011/NN)), ki ga je Nizozemska odobrila profesionalnemu nogometnemu klubu PSV v Eindhovnu
(notified under document C(2016) 4093)
(notificirano pod dokumentarno številko C(2016) 4093)
In May 2011, the Commission learnt from press reports and through submissions from citizens that the municipality of Eindhoven was planning to support the professional football club Philips Sport Vereniging (hereinafter: ‘PSV’) through a financial transaction.
Komisija je maja 2011 iz tiska in prek vlog državljanov izvedela, da namerava občina Eindhoven s finančnimi transakcijami podpreti profesionalni nogometni klub Philips Sport Vereniging (v nadaljnjem besedilu: PSV).
In 2010 and in 2011 the Commission also received complaints concerning measures in favour of other professional football clubs in the Netherlands, namely MVV in Maastricht, Willem II in Tilburg, FC Den Bosch in 's-Hertogenbosch and NEC in Nijmegen.
Komisija je med letoma 2010 in 2011 prejela tudi pritožbe glede ukrepov v korist drugih profesionalnih nogometnih klubov z Nizozemske, in sicer MVV v Maastrichtu, Willem II v Tilburgu, FC Den Bosch v 's-Hertogenboschu in NEC v Nijmegenu.
On 26 and 28 July 2011, the Netherlands provided the Commission with information on the measure concerning PSV.
Nizozemska je 26. in 28. julija 2011 Komisiji posredovala informacije o ukrepu za PSV.
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 Willema II, NEC, MVV, PSV in FC Den Bosch.
Concerning the measure in favour of PSV, the Netherlands submitted observations by letter dated 6 June and 12 November 2013, and 12 and 14 January and 22 April 2016.
Nizozemska je pripombe o ukrepu v korist PSV predložila z dopisi z dne 6. junija in 12. novembra 2013 ter 12. in 14. januarja ter 22. aprila 2016.
The Commission forwarded them to the Netherlands, which was given the opportunity to react.
Srečanja z Nizozemsko so potekala 9. julija 2013, 25. februarja 2015 in 13. oktobra 2015.
The Netherlands provided comments by letter dated 12 November 2013.
Občina se je 17. julija 2013 pri Splošnem sodišču [3] pritožila proti odločbi o sprožitvi postopka z dne 6. marca 2013.
Meetings with the Netherlands took place on 9 July 2013, 25 February 2015 and 13 October 2015.
Po objavi odločitve o sprožitvi postopka in v soglasju z Nizozemsko so preiskave v zvezi z različnimi klubi potekale ločeno.
On 17 July 2013, the municipality appealed against the opening decision of 6 March 2013 in the General Court [3].
Preiskava v zvezi s PSV je bila evidentirana pod številko zadeve SA.41613.
The investigation concerning PSV was registered under the case number SA.41613.
Ukrep
DETAILED DESCRIPTION OF THE MEASURE
Nacionalna nogometna zveza Koninklijke Nederlandse voetbal Bond (v nadaljnjem besedilu: KNVB) je krovna organizacija profesionalnega in amaterskega tekmovanja v nogometu.
The measure
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 katerih 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.
PSV je bil ustanovljen leta 1913 in igra svoje domače tekme v Eindhovnu.
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).
Leta 1999 so bile poslovne dejavnosti PSV združene v družbo z omejeno odgovornostjo [naamloze vennootschap].
PSV was founded in 1913 and plays its home matches in Eindhoven.
Vse razen ene delnice so v lasti fundacije PSV Football.
In 1999, the commercial activities of PSV were grouped in a limited liability company (naamloze vennootschap).
Preostala delnica je v lasti nogometnega kluba PSV v Eindhovnu.
All shares but one are owned by the Foundation PSV Football.
PSV igra v najvišji ligi in nenehno tekmuje za najvišja mesta v njej.
The remaining share is owned by the Eindhoven Football Club PSV.
PSV je tudi lastnik nogometnega stadiona Philips (v nadaljnjem besedilu: stadion).
It ended first in the top league in 2014/2015 and in 2015/2016.
V letu 2011 se je PSV soočal z resnimi likvidnostnimi težavami, v zvezi s katerimi se je obrnil na občino, družbo Philips in več drugih družb v Eindhovnu ter na nekatere banke.
PSV regularly participates in European tournaments and has won both the European cup (1987/1988) and the UEFA cup (1977/1978).
Nekatera od teh podjetij so se dejansko strinjala, da dodelijo nova posojila ali spremenijo obstoječa, da bi pomagala PSV premostiti težke čase.
PSV owns its football stadium, the Philips stadium (hereinafter: ‘the stadium’).
Takrat sta se občina in PSV dogovorila o prodaji in povratnem zakupu.
Until 2011, it also owned the land under the stadium and the training block De Herdgang.
Strinjala sta se, da bo občina kupila zemljišče pod stadionom in kompleks za treniranje za 48385000 EUR.
In 2011, PSV was facing serious liquidity problems, for which it approached the municipality, Philips and several other companies in Eindhoven, as well as certain banks.
Zemljišče stadiona je bilo ocenjeno na 41160000 EUR.
Some of these companies did indeed agree to award new loans or to amend existing ones in order to help PSV bridge the difficult period.
Za financiranje tega nakupa se je občina dogovorila za dolgoročno posojilo v podobnem znesku po fiksni obrestni meri banke.
At that time, the municipality and PSV negotiated a sale-and-lease-back transaction.
Zemljišče pod stadionom je bilo nato dano na voljo PSV prek dolgoročnega zakupa (erfpacht) za 40 let, ki se na zahtevo PSV lahko podaljša.
They agreed that the municipality would buy the land under the stadium and the training block for EUR 48385000.
Letna zakupnina znaša 2463030 EUR.
The stadium land was valued at EUR 41160000.
Ta letna zakupnina vključuje zakupnino za zemljišče stadiona (1863743 EUR), zemljišče pod kompleksom za treniranje (327151 EUR) in parkirišče (272135 EUR).
In order to finance this purchase, the municipality contracted a long-term loan of a similar amount at a fixed interest rate from a bank.
Pogodba je vsebovala določbo, da se bo zakupnina pregledala po 20 letih.
The land under the stadium was then made available to PSV through a long lease (erfpacht) of 40 years, which may be extended if PSV so requests.
Nizozemska o svoji nameri, da vstopi v ta konstrukt prodaje in povratnega zakupa, ni obvestila Komisije v skladu s členom 108(3) Pogodbe.
The annual lease fee is EUR 2463030.
Razlogi za sprožitev postopka
This annual lease fee comprises the lease fee for the stadium ground (EUR 1863743), the ground under the training complex (EUR 327151) and a car park (EUR 272135).
V odločitvi o sprožitvi postopka je Komisija zagovarjala stališče, da ukrepi pomoči profesionalnim nogometnim klubom verjetno izkrivljajo konkurenco in vplivajo na trgovino med državami članicami v smislu člena 107(1) Pogodbe.
The contract contained a clause that the lease fee will be reviewed after 20 years.
Komisija je prav tako dvomila o primernosti določitve prodajne cene za zemljišče pod stadionom in zakupnine za zemljišče.
The Netherlands did not notify to the Commission, pursuant to Article 108(3) of the Treaty, its intention to enter into this sale-and-lease-back construction.
V predhodnih ugotovitvah je sklepala, da je občina dala selektivno prednost PSV z uporabo državnih sredstev in s tem temu nogometnemu klubu dala državno pomoč.
Grounds for initiating the procedure
Zlasti kar zadeva sklicevanje Nizozemske na sporočilo Komisije o elementih državne pomoči pri prodaji zemljišč s strani javnih organov [4] (v nadaljnjem besedilu: sporočilo o prodaji zemljišč), Komisija ponovno poudarja, da smernice, ki so opredeljene v navedenem sporočilu, kot je navedeno v uvodu, „zadevajo samo prodajo zemljišč in objektov v javni lasti.
In the opening decision, the Commission took the position that aid measures to professional football clubs are likely to distort competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty.
Ne nanašajo se na javne nakupe zemljišč in objektov ali oddajo oziroma zakup zemljišč in objektov s strani javnih organov.
The Commission also doubted the appropriateness of the determination of the sale price for the land under the stadium and the ground lease fee.
Take transakcije lahko prav tako vsebujejo elemente državne pomoči.“
It arrived at the preliminary conclusion that the municipality had provided a selective advantage to PSV with the use of state resources and had, hence, provided aid to the football club.
Glede strokovne ocene zunanjega cenilca, na katero se je občina zanesla, je Komisija podvomila v primernost izračuna vrednosti z uporabo cene za zemljišče za mešano uporabo namesto cene zemljišča za nogometni stadion.