natgillin/translations-raw huggingface dataset:
No such additional obligations apply to the Brussels private hospitals who are only entrusted with the basic hospital mission defined by the LCH.
Komisija je prejela potrdila neodvisnih revizorjev vseh bolnišnic IRIS, ki potrjujejo, da so evidence ločene v skladu z zahtevami iz belgijskega prava [269].
The social healthcare SGEI is therefore only provided by the IRIS-H as only they are entrusted with more stringent and far reaching obligations on top of the minimum requirements (i.e. the basic hospital mission) that apply to all hospitals in Belgium under the LCH.
Komisija na podlagi tega ugotavlja, da je zahteva na podlagi člena 5(9) sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 o ločenih računovodskih izkazih izpolnjena.
The performance of this social healthcare SGEI entails significant costs for the IRIS-H that are not or only partially covered by the financing sources common to both public and private hospitals, and as a result lead to the deficits reported by the IRIS-H.
Kot je bilo pojasnjeno (glej uvodno izjavo 44), morajo bruseljske občine in CPAS na podlagi člena 46 statutov bolnišnic IRIS kriti celotni računovodski primanjkljaj svojih bolnišnic.
In order to ensure the continuity of their public hospitals, the respective Brussels CPAS and municipalities therefore compensate the deficits of the IRIS-H as described in Sections 7.3.4.4 and 7.3.5.
Ta obveznost, ki obstaja od ustanovitve bolnišnic IRIS, presega mehanizem za delno nadomestilo primanjkljaja, predviden v členu 109 zakona LCH (glej uvodno izjavo 47).
The undertaking entrusted and, where applicable, the territory concerned
Kljub temu nadomestilo na podlagi člena 46 statutov bolnišnic IRIS nikoli ne more preseči računovodskega primanjkljaja poslovnega leta.
Each individual IRIS-H has its own bylaws which specify their objective and the IRIS strategic plans apply to each of the five IRIS-H.
Vendar člen 46, ki vzpostavlja jasno obveznost nadomestila primanjkljajev, ne določa izrecno, kdaj natanko morajo občine in CPAS dejansko prenesti denarna sredstva [270].
In addition, like all Belgian hospitals, the IRIS-H have received an individual authorisation which they need in order to be eligible for the other types of public financing (such as the BMF).
Časovni okvir plačil občin bolnišnicam IRIS je vedno odvisen od razpoložljivih sredstev v občinski blagajni.
These entrustment acts do not specify a territory for the performance of their SGEI.
Ker običajno ni bilo na voljo dovolj sredstev, so občine večinoma preložile plačilo bolnišničnega primanjkljaja.
Exclusive or special rights
V teoriji bi lahko plačilo odlagale do trenutka, ko je zvezna javna služba za javno zdravje določila primanjkljaj na podlagi člena 109 zakona LCH, saj bi takrat občine morale plačati (del) primanjkljaja bolnišnic.
The IRIS-H are not entrusted with any exclusive or special rights.
Vendar je bila med trenutkom, ko je bil računovodski primanjkljaj znan, in trenutkom izračuna primanjkljaja na podlagi člena 109 zakona LCH, velika zamuda (do 10 let).
The compensation mechanism
Zato so bolnišnice IRIS v obdobju 1996–2002 nakopičile ogromne primanjkljaje (tj. več kot 50 milijonov EUR).
The deficit compensation mechanism is described in Article 46 of the bylaws of each of the five IRIS-H.
Da bi bolnišnice IRIS pokrile to vrzel v financiranju, so morale vzeti bančna posojila, stroški teh posojil pa so še bolj povečali njihov primanjkljaj.
This article currently reads as follows (see also footnote 48):
Občine so ugotovile, da jim tak položaj škodi, saj so na koncu s kritjem primanjkljaja plačale obresti za ta posojila, bolnišnicam IRIS pa so želele plačati prej, ne da bi čakale, da jih zvezna javna služba za javno zdravje prisili v plačilo primanjkljaja na podlagi člena 109 zakona LCH.
‘Without prejudice to Article 109 [LCH], the result of the financial year shall be allocated between partners holding at least one fifth of the votes in the General Assembly by decision of the General Assembly.’
Da bi bilo to mogoče, je morala zaradi pomanjkanja zadostnih finančnih sredstev na ravni občine posredovati regija glavnega mesta Bruselj.
It is clear from Article 46 of the IRIS-H bylaws that:
Regija je zadevnim občinam financiranje zagotovila zlasti (1) neposredno iz sklada FRBRTC (glej uvodno izjavo 231) in (2) od leta 2003 tudi neposredno z dodeljevanjem posebnih subvencij (glej uvodni izjavi 232 in 233).
This deficit compensation is without prejudice to the mechanism foreseen by Article 109 LCH (now Article 125 of the LCH in the version of the Law of 10 July 2008) which requires that municipalities cover the deficit of their public hospital with the exclusion of certain activities [261].
Tako so lahko občine hitreje, čeprav delno [271], izpolnile svojo obveznost glede nadomestila primanjkljaja, ki jo imajo do bolnišnic IRIS.
However, as will be explained below (see recital 235), the Article 109 deficit compensation has no real impact in this case since upon reception, the IRIS-H immediately fully repay these amounts to the municipality.The result to be covered is that which is reported in the hospital accounts (i.e. it concerns the accounting deficit of the hospital as a whole and hence also includes the result of the ancillary activities of the IRIS-H, see also recital 41).
Kot je bilo pojasnjeno (glej oddelek 7.1), je regija glavnega mesta Bruselj javno financiranje dodelila in še vedno dodeljuje le zadevnim bruseljskim občinam in ne bolnišnicam IRIS.
Unlike Article 109 LCH, Article 46 of the IRIS-H bylaws does not exclude certain activities from the deficit.
Primanjkljaje, ki so jih bolnišnice IRIS ustvarile v računovodskih letih od 1996 do 2002, so občine nadomestile šele od leta 2002 s sredstvi, ki so jih prejele iz sklada FRBRTC.
However, it is also clear that the compensation cannot go beyond the accounting deficit as the compensation is limited to the result of the financial year.
Nadomeščanje primanjkljajev za to obdobje se je zaključilo šele leta 2008.
Only partners that have at least one fifth of the votes in the General Assembly are required to contribute to cover the deficit.
Kar zadeva nadomeščanje primanjkljajev, ki so nastali od leta 2003, občine niso več koristile sredstev iz sklada FRBRTC.
In practice, this means that only the municipalities and the CPAS have to contribute [262].(220) On the basis of the fact that the IRIS-H only perform SGEI and ancillary activities, Article 46 of the bylaws of each IRIS-H establishes a clear compensation mechanism by indicating that the result of the financial year (without any exceptions) has to be covered.
Regija glavnega mesta Bruselj od računovodskega leta 2003 občinam dodeljuje povprečno 10 milijonov EUR letno (za točne zneske glej preglednico 2) v obliki posebnih subvencij.
This result is determined on the basis of a clear set of accounting principles that apply equally to both public and private Belgian hospitals.
Nato je posamezna občina plačala svoje delež te posebne subvencije, običajno na začetku naslednjega leta, na podlagi ocenjenega primanjkljaja bolnišnice (npr. na začetku leta 2015 za poslovno leto 2014).
Furthermore, each hospital is required (on the basis of Articles 80-85 LCH) to appoint an independent auditor who checks their accounts and results (see recital 49).
Primanjkljaj se oceni na podlagi revizije dejavnosti bolnišnice in začasnega rezultata za prvih devet mesecev zadevnega leta.
By requiring that the entire deficit of the IRIS-H is covered, Article 46 of the bylaws goes beyond the minimum requirement foreseen by Article 109 LCH.
V šestih mesecih po koncu poslovnega leta (tj. do konca junija) generalna skupščina vsake bolnišnice IRIS odobri računovodske izkaze bolnišnice in sprejme končni računovodski primanjkljaj.
The reason for this full deficit cover for the performance of SGEI and ancillary activities [263] is that the Brussels local authorities want to guarantee the continuity and viability of the IRIS-H (see recital 91) at all times.
Znesek računovodskega primanjkljaja, ki po plačilu deleža posebne subvencije ostane neporavnan, se poravna v skladu z razpoložljivimi sredstvi v občinskih blagajnah.
Article 46 is also consistent with Article 61 of the Loi CPAS which reads:
Za popolno poravnavo je lahko potrebnih še nekaj let in v celotnem obdobju ocenjevanja (1996–2014) so bolnišnice IRIS vedno čakale na plačila občin (za podrobnosti o neporavnanih zneskih glej preglednice v uvodni izjavi 234).
‘The CPAS can rely upon the cooperation with persons, facilities or services, which, established either by public authorities or by private initiative, will be able to use the means to achieve the various solutions that present themselves, while respecting the free choice of the person concerned.
Preglednica 2
The CPAS can bear the potential costs of this cooperation when these are not covered by the implementation of another law, regulation, agreement or a judicial decision.’
Plačila (financirana s posebno subvencijo) občin bolnišnicam IRIS
Finally, as explained above (see recitals 22 and 44) municipalities are required to cover the deficit of their CPAS.
(v EUR)
As a result, it is the municipality that has the ultimate responsibility to cover the entire deficit of its public hospital.
Leto
Arrangements in place for avoiding and recovering any overcompensation
Južne bolnišnice IRIS
As will be explained below, the deficit compensation mechanism operates in such a way that the risk of overcompensation at all occurring is already very limited in the first place (see recital 247).
Skupaj
In addition, the Law of 14 November 1983 (see recitals 248-250) and the Loi CPAS (see recitals 251-252) provide the municipalities with the necessary legal means to control for overcompensation and to recover overcompensation, if any.
Kar zadeva računovodstvo, se je del posebne subvencije v nekaterih letih neposredno obračunal v rezultatu bolnišnice (s čimer se je zmanjšal preostali primanjkljaj), v drugih letih pa se je znesek obračunal kot nadomestilo primanjkljaja (tj. pri pripisu rezultata).
Reference to the 2012 SGEI Decision
Poleg tega je leta 2004 nastala zamuda pri računovodstvu za bolnišnico CHU Saint-Pierre, zato je bil njen del posebne subvencije evidentiran šele v računovodskih evidencah za naslednje leto.
Article 4(f) of the 2012 SGEI Decision requires that the entrustment act includes a reference to that Decision.
To pojasni, zakaj je skupni znesek posebne subvencije za vseh pet bolnišnic IRIS v letu 2004 znašal le 8867072 EUR, leta 2005 pa 11132928, kar skupaj znaša 20 milijonov EUR (ali 10 milijonov EUR letno, kot je bilo načrtovano).
Article 10(a) of the 2012 SGEI Decision foresees a transition period of two years for aid schemes that were put into effect before 31 January 2012 and that were compatible under the 2005 SGEI Decision.
Kljub tem razlikam v računovodski obravnavi je načelo, na katerem temeljijo ta plačila, vedno zagotoviti hitro (in običajno delno) nadomestilo primanjkljaja brez prekomernega nadomestila (glej preostanek tega oddelka).
For this reason, in the case at hand, a reference to the 2012 SGEI Decision was only introduced in 2014.
V preglednicah od 3 do 7 so za vsako od petih bolnišnic IRIS navedeni računovodski primanjkljaji, ki so nastali v posameznem letu (v obdobju 1996–2014 ti primanjkljaji skupaj znašajo skoraj 250 milijonov EUR), in plačila, ki jih je vsako leto izvedla občina (ta plačila se lahko nanašajo na primanjkljaje preteklih let).
In particular, from 2014 onwards each decision of the respective Brussels communes to make a payment to the IRIS-H on the basis of Article 46 of the IRIS-H bylaws also refers to the 2012 SGEI Decision.
Iz njih je razvidno, kdaj (tj. v katerih letih) so občine izvedle plačila za nadomestilo primanjkljajev zadevnih bolnišnic IRIS, ne pa tudi, za katero določeno leto navedena plačila nadomeščajo primanjkljaj [272].
In addition, it should be noted that a reference to the 2012 SGEI Decision has been added in Article 108 of the current version of the LCH by means of the Law of 10 April 2014 [264].
V teh preglednicah so prikazani tudi kopičenje primanjkljajev v obdobju 1996–2002 in zamude občin pri plačilih.
More specifically, this article requires that each decision letter regarding the BMF-amount that is to be awarded to a hospital, contain an explicit reference to the 2012 SGEI Decision.
Poleg tega je jasno, da so zadevne občine v katerem koli danem trenutku v obdobju 1996–2014 bolnišnicam IRIS dolgovale precejšnje zneske neplačanega nadomestila primanjkljaja.
The Commission therefore concludes that this formal condition is fulfilled.
Iz teh preglednic je razvidno tudi, da v skladu s trditvami belgijskih organov (glej uvodno izjavo 89) in nasprotno od navedbe pritožnika ni nobenega mehanizma predplačil (glej uvodno izjavo 55).
Compensation
Dejansko občine plačila izvedejo s precejšnjo zamudo po nastanku primanjkljaja in ko se je obveznost na podlagi člena 46 statutov bolnišnic IRIS začela uporabljati.
The second key compatibility condition enshrined in the 2012 SGEI Decision is that the amount of compensation paid for the provision of the SGEI shall not exceed what is necessary to cover the net cost incurred in discharging the public service obligation, including a reasonable profit [265].
Zato za časovni okvir plačil nadomestila primanjkljaja za opravljanje storitev splošnega gospodarskega pomena in pomožnih dejavnosti ni mogoče šteti, da bolnišnicam IRIS zagotavlja prednost.
The 2012 SGEI Decision furthermore sets out how the net cost is to be calculated (including by defining the costs and revenues that can be taken into account), indicates how the reasonable profit must be determined, and requires that an undertaking carrying out activities falling both inside and outside the scope of the SGEI must keep separate internal accounts for the SGEI and other activities [266].
Preglednica 3
In the case at hand, the IRIS-H only provide SGEI and the above described (see recitals 41 and 155) limited activities ancillary to these SGEI.
Časovni okvir plačil primanjkljaja in neporavnani znesek za bolnišnico CHU Saint-Pierre
In performing all these activities (SGEI and limited ancillary activities), the IRIS-H incur costs which to a large extent [267] are covered by the various public and private financing sources described above (see recital 46).
Računovodski primanjkljaj
Nevertheless, as will be illustrated below (see Tables 3 to 7), in most years since 1996 the performance of these activities by the IRIS-H generated a deficit.
Plačila občine
The Commission considers that these deficits are the residual net cost (i.e. the part of the net cost that has not been covered by the financing sources described in recital 46) of the SGEI and limited ancillary activities performed by the IRIS-H.
Neporavnani znesek
By compensating these deficits, the municipalities cover no more than the residual net cost incurred by the IRIS-H in performing the SGEI and ancillary activities and do not even award a reasonable profit.
Preglednica 4
Therefore, by its very definition, the compensation of deficits incurred by the IRIS-H should not and did not lead to actual overcompensation (see also recitals 234-245).
Časovni okvir plačil primanjkljaja in neporavnani znesek za bolnišnico CHU Brugmann [273]
Pursuant to Article 77 LCH all hospitals are required to keep separate accounts which show the cost of each service.
Ni podatkov.
The accounting principles applicable to both public and private hospitals are enacted by the Royal Decree of 19 June 2007 [268].
Preglednica 5
On this basis, the Commission concludes that the requirement under Article 5(9) of the 2012 SGEI Decision to have separate accounts is fulfilled.
Časovni okvir plačil primanjkljaja in neporavnani znesek za bolnišnico Institut Bordet
As explained above (see recital 44), on the basis of Article 46 of the bylaws of the IRIS-H, the Brussels municipalities and CPAS are obliged to cover the full accounting deficit of their hospitals.
Preglednica 7
This obligation which exists since the creation of the IRIS-H goes beyond the partial deficit compensation mechanism foreseen by Article 109 LCH (see recital 47).
Časovni okvir plačil primanjkljaja in neporavnani znesek za južne bolnišnice IRIS [274]
Nevertheless, the compensation on the basis of Article 46 of the bylaws of the IRIS-H can never exceed the accounting deficit of the financial year.
V praksi ima nadomestilo primanjkljaja na podlagi člena 46 statutov bolnišnic IRIS prednost pred nadomestilom primanjkljaja na podlagi člena 109 zakona LCH.
Finally, Article 46, while creating a clear obligation to compensate the deficits, however does not specify explicitly at what point in time the municipalities and CPAS actually have to transfer the money [270].
Dejansko se po tem, ko zvezni minister za javno zdravje določi primanjkljaj na podlagi člena 109 zakona LCH (glej uvodno izjavo 47), občini pošlje dopis, njeni banki pa se odredi, naj ob upoštevanju vseh nadomestil primanjkljaja, ki jih je občina že plačala zadevni bolnišnici IRIS na podlagi člena 46 njenega statuta, ta znesek takoj plača navedeni bolnišnici.
Since there usually was insufficient money available, the municipalities tended to postpone the payment of the hospital deficit.
Komisija je v zvezi s tem prejela dopis in preglednico banke občin, BELFIUS, ki potrjujeta, da so bila za vsako leto in za vseh pet bolnišnic IRIS ta vračila izvedena takoj, zato je dvojno kritje primanjkljaja izključeno.
In theory, they could keep postponing until the moment when the Federal Public Service for Public Health determined the Article 109 LCH deficit since this would then force the municipalities to pay (part) of the hospitals' deficits.
V preglednici 8 je prikazan popoln pregled vseh zneskov nadomestil „primanjkljaja na podlagi člena 109“, ki so jih občine plačale bolnišnicam IRIS in so bili takoj vrnjeni, tako da so bile te transakcije nevtralizirane.
However, there was a long delay (of up to 10 years) between the moment when the accounting deficit was known and when the Article 109 LCH deficit was calculated.
Zato bolnišnice IRIS s temi plačili na podlagi člena 109 zakona LCH niso prejele nobene prednosti in zato je za nadaljnjo oceno v tem sklepu pomembno le nadomestilo primanjkljaja na podlagi člena 46 statutov bolnišnic IRIS.
This meant that between 1996 and 2002, the IRIS-H accumulated enormous deficits (i.e. more than EUR 50 million).
Preglednica 8 vključuje le plačila do računovodskega leta 2006, saj je to trenutno zadnje leto, za katero je zvezna javna služba za javno zdravje določila primanjkljaj na podlagi člena 109.
To cover this gap in their financing, the IRIS-H were forced to take up bank loans, the costs of which further increased their deficits.
Iz tega je razvidna velika zamuda, ki v praksi obstaja pri plačilih nadomestila tega primanjkljaja na podlagi mehanizma iz člena 109 zakona LCH, pojasnjuje pa tudi, zakaj se bolnišnice IRIS nanj ne zanašajo (in ga vrnejo takoj po prejemu).
The municipalities realised that this situation was to their detriment, as they ended up paying for the interest on these loans via the deficit cover and hence wanted to pay the IRIS-H quicker instead of waiting for the moment when the Federal Public Service for Public Health would force them to pay the Article 109 LCH deficit.
Dejansko je nadomestilo na podlagi člena 46 statutov bolnišnic IRIS hitrejši mehanizem (zlasti od uvedbe posebnih subvencij za občine, glej uvodno izjavo 232) od mehanizma iz člena 109 zakona LCH.
Given the lack of sufficient financial resources at the municipal level, the Brussels Capital Region had to intervene to make this possible.
Poleg tega kritje primanjkljaja na podlagi člena 46 statutov bolnišnic IRIS presega delno kritje primanjkljaja na podlagi člena 109 zakona LCH (glej uvodni izjavi 47 in 48), saj nadomesti celotni računovodski primanjkljaj, ki ga imajo bolnišnice IRIS.
In particular, the Region provided financing to the respective municipalities (1) indirectly via the FRBRTC (see recital 231); and (2) from 2003 onwards also directly by granting special subsidies (see recitals 232-233).
Zato se ocena v tem sklepu osredotoča le na mehanizem nadomestila na podlagi člena 46 in v nasprotju z razveljavljeno odločbo Komisije iz leta 2009, v kateri se je ocenil mehanizem za nadomestilo primanjkljaja iz člena 109 zakona LCH, ne ocenjuje več mehanizma iz člena 109 zakona LCH.
This enabled the municipalities to more quickly, albeit partially [271], fulfil their deficit compensation obligation towards the IRIS-H.
Preglednica 8
As explained above (see Section 7.1), the Brussels Capital Region only granted and continues to grant public financing to the respective Brussels municipalities and not to the IRIS-H.
Popoln pregled zneskov primanjkljaja na podlagi člena 109 [275] , ki so se plačali in takoj vrnili (stanje na dan 9. novembra 2015)
The deficits incurred by the IRIS-H in the accounting years 1996 until 2002 were only compensated by the municipalities from 2002 onwards using the financing they had received from the FRBRTC.
0(236) Komisija je ocenila tudi, ali so v obdobju 1996–2014 [276] bolnišnice IRIS dejansko prejele prekomerno nadomestilo.
The compensation of the deficits for this period was only concluded in 2008.
Zaradi združitev, ki so se izvedle 1. julija 1999 (glej tudi uvodno izjavo 28), in dolgega časovnega obdobja, ki je od takrat preteklo, analiza prekomernega nadomestila ne more zajeti obdobja 1996–1998 za bolnišnico CHU Brugmann, saj zadevnih evidenc ni bilo več mogoče pridobiti.
For the compensation of the deficits incurred since 2003, the municipalities have no longer relied on the FRBRTC financing.
Iz istega razloga se lahko ta analiza za južne bolnišnice IRIS izvede le na skupni osnovi za obdobje 1996–1998.
From the accounting year 2003 onwards, the Brussels Capital Region started awarding on average EUR 10 million per year (for the exact amounts see Table 2) in the form of special subsidies to the municipalities.
V zvezi s tem je treba poudariti, da so belgijski organi predložili vse ustrezne računovodske informacije bolnišnic IRIS in informacije o plačilih primanjkljaja, ki so jih izvedle občine, kolikor so bili ti podatki na voljo.
In turn, each municipality paid its share of this special subsidy usually at the start of the following year, based on the hospital's estimated deficit (e.g. at the beginning of 2015 for the 2014 financial year).
Do začetka veljavnosti odločbe o storitvah splošnega gospodarskega pomena iz leta 2005 19. decembra 2005 so morale namreč države članice informacije za Komisijo hraniti pet let [277] (namesto desetih v skladu z odločbo in sklepom o storitvah splošnega gospodarskega pomena [278]).
The deficit is estimated on the basis of the audit of the hospital's activities and the provisional result for the first nine months of the year.
Komisija je prvo zahtevo po informacijah poslala šele 22. marca 2006, vendar so belgijski organi kljub temu uspeli zagotoviti zadevne podatke od leta 1996 za bolnišnice CHU Saint-Pierre, HUDERF in Institut Bordet ter od leta 1999 za južne bolnišnice IRIS (in skupne podatke za obdobje 1996–1998) in bolnišnico CHU Brugmann.
Within six months after the end of the financial year (i.e. by the end of June), the General Assembly of each IRIS-H approves the hospital's financial accounts and adopts the final accounting deficit.
Komisija je proučila, ali so plačila nadomestila primanjkljaja občin za določeno leto (s financiranjem iz sklada FRBRTC, posebnimi subvencijami regije glavnega mesta Bruselj in lastnimi sredstvi) presegla računovodski primanjkljaj navedenega leta.
The amount of the accounting deficit outstanding after payment of the share of the special subsidy is settled in accordance with the available funds in the municipal treasuries.
V zvezi s tem Komisija opozarja, da bolnišnice IRIS prejmejo le nadomestilo za primanjkljaje, ki nastanejo pri opravljanju storitev splošnega gospodarskega pomeni in nekaterih omejenih pomožnih storitev.
The full settlement can take several more years and during the entire assessment period (1996-2014), the IRIS-H have continuously been waiting for payments by the municipalities (see the tables in recital 234 for details on the outstanding amounts).
V preglednicah od 9 do 13 so prikazani zadevni podatki za posamezno bolnišnico IRIS.