natgillin/translations-raw huggingface dataset:
Respect of the MEIP may be established where a transaction is carried out under the same terms and conditions (and therefore with the same level of risk and rewards) and at the same time by public bodies and private operators who are in a comparable situation (a pari passu transaction).
Nizozemska v zvezi z objektom za trening trdi, da je bilo nadomestilo v znesku 1,4 milijona EUR izračunano v skladu s Sporočilom o prodaji zemljišč in sklepi Komisije o nadomestilu stroškov zamenjave ter zato klubu FC Den Bosch ni dajalo prednosti.
In this case it can normally be inferred that such a transaction is in line with market conditions [12].
Na podlagi tega Sporočila prodaja zemljišč in stavb s strani javnih oblasti ne pomeni pomoči, kjer javna oblast po brezpogojnem postopku za oddajo naročila sprejme najvišjo ali edino ponudbo ter kjer je ob odsotnosti tovrstnega postopka prodajna cena najmanj enaka vrednosti, ki jo je določila neodvisna izvedenska ocena.
It is also of importance whether the intervention of the private operators has real economic significance and is not merely symbolic or marginal [13] and whether the starting position of the public entities and the private operators involved is comparable with regard to the transaction.
Smernice iz sporočila o prodaji zemljišč, kot je navedeno v uvodu, zadevajo „samo prodajo zemljišč in objektov v javni lasti.
On the other hand, if public bodies and private operators who are in a comparable situation take part in the same transaction at the same time but under different terms or conditions, this normally indicates that the intervention of the public body is not in line with market conditions.
Ne nanašajo se na javne nakupe zemljišč in objektov ali oddajo oziroma najem zemljišč in objektov s strani javnih oblasti.
In the case under consideration, the starting position of the public entities and the private operators involved was comparable with regard to the transaction.
Take transakcije lahko prav tako vsebujejo elemente državne pomoči.“
All creditors involved in the transaction held unsecured and non-recoverable loans.
V vsakem primeru so mehanizmi, navedeni v sporočilu o prodaji zemljišč, le orodja pri ugotavljanju, ali je država ravnala kot vlagatelj v tržnem gospodarstvu, in so zato specifični primeri za uporabo testa načela vlagatelja v tržnem gospodarstvu pri transakcijah, ki zadevajo zemljišča med javnimi in zasebnimi subjekti [15].
The private sector involvement was also significant.
Zato ni pomembno, ali se ocena zemljišča in prodaje opravi v skladu s sporočilom o prodaji zemljišč ali ne.
However, the other operators are not simple market operators, as already pointed out; it seems all of them are linked in one way or another to the club.
V primeru tega športnega objekta, ki ga je klub FC Den Bosch zapustil, je bila ocena zemljišča, ki jo je opravil neodvisen izvedenec, prilagojena nadomestni vrednosti.
Hence it cannot be assumed that they acted with a view to making a profit; supporters for instance are not rational market operators seeking profit.
Na podlagi pojasnil Nizozemske je to vrednost, ki bi jo država v skladu s pravilnikom za ocenjevanje nepremičnega premoženja, ki je predmet nesporne razlastitve, morala plačati v primeru premestitve lastnika.
It is also apparent that the transaction took place under different terms or conditions.
To ni prepričljivo.
The municipality asked for more in return to its debt waiver than the other creditors.
Stavbe in obrati tega objekta, ki jih je zgradil klub FC Den Bosch, so že bili v lasti občine.
It received, as shown in Table 2, with one share per EUR 26,7 relatively more shares than all other commercial or non-profit creditors.
Klub FC Den Bosch jih je uporabljal brez dolgoročnega zakupa.
Furthermore, the debt restructuring enabled FC Den Bosch to pay stadium rent arrears to the stadium operating company BIM which is owned by the municipality.
Ocena zato ne bi smela temeljiti na podlagi scenarija, kjer je klub FC Den Bosch lastnik stavb.
On the other hand, the creditor […] received preferential shares which may give it a priority to receive possible later dividends.
Poleg tega pa se nadomestna vrednost lahko razlikuje od tržne vrednosti sredstva.
This means that it is not excluded that at least one private actor obtained better conditions than the municipality.
Prav tako se ne zdi, da je imela občina v času transakcije posebne načrte za to zemljišče.
The evidence does not allow the conclusion that the municipality acted pari passu with market economy operators in agreeing to the swap.
Jasno je, da je bila transakcija del ukrepov za prestrukturiranje, o katerih je odločila občina, in da je bil njen očitni glavni cilj, da klubu FC Den Bosch zagotovi likvidnost.
It is also unlikely that a private investor would have agreed to sell its non-recoverable loan which is swapped into equity for a price of EUR 1 to a foundation which plans to sell certificates for these shares for EUR 100 per share.
Ni verjetno, da bi občina v tistem času sodelovala v transakciji, če ne bi imela tega cilja.
By not keeping the shares, the municipality rid itself of the only commercial reason for a debt equity swap, the — although distant — hope or expectation to see the shares assume value.
Prav tako je moč trditi, da bi se športni objekt v primeru bankrota kluba in njegovega izginotja spraznil brez kompenzacije.
It gave a third party the opportunity to collect funds by selling share certificates instead of doing it itself or at least requiring to have a share in the sales income [14].
Treba je torej podvomiti o tem, da bi drug akter v tržnem gospodarstvu uspel prepričati občino, da izplača 1,4 milijona EUR za izpraznitev nepremičnine, za katero ta akter nima niti dolgoročnega zakupa.
In that case the State kept its shares and could reasonably expect a profit in the future.
V vsakem primeru bi bil znesek mnogo nižji.
Therefore, the waiver of the subordinated debt cannot be likened to the behaviour of a rational market operator and it conferred an advantage to FC Den Bosch which it could not have obtained on market terms.
Sklep o obstoju selektivne prednosti
The acquisition of the training complex
Ukrepi torej v smislu člena 107(1) Pogodbe dajejo selektivno prednost klubu FC Den Bosch.
Regarding the training complex, the Netherlands claims that the compensation of EUR 1,4 million was calculated in line with the land sales Communication and Commission decisions regarding the compensation of replacement cost and, hence, did not provide an advantage to FC Den Bosch.
Vpliv na trgovino in konkurenco
According to that Communication, a sale of land and buildings by a public authority does not constitute aid, first, where the public authority accepts the highest or only bid following an unconditional bidding procedure and, second, where in the absence of such a bidding procedure the sales price is set at least at the value established by an independent expert evaluation.
Nizozemska je podvomila v učinek morebitne pomoči na notranji trg za klube, ki v nogometu ne tekmujejo na evropski ravni.
The guidance provided by the land sales Communication, as stated in its introduction, only ‘concerns sales of publicly owned land and buildings.
Vendar pa se profesionalni nogometni klubi štejejo za podjetja in so lahko predmet nadzora državne pomoči.
It does not concern the public acquisition of land and buildings or the letting or leasing of land and buildings by public authorities.
Področje profesionalnega nogometa zagotavlja dobičkonosno zaposlitev in storitve za plačilo; doseglo je visoko stopnjo profesionalnosti in je tako povečalo svoj gospodarski učinek [16].
Such transactions may also include State aid elements.’
Čeprav klub FC Den Bosch ne sodeluje v mednarodnih nogometnih tekmovanjih kot profesionalni nogometni klub, vseeno izvaja gospodarske dejavnosti na nekaterih drugih trgih, kot so prestopni trg za profesionalne igralce, oglaševanje, sponzorstvo, trženje in medijsko poročanje.
In any case, the mechanisms set out in the land sales Communication are only tools to establish whether the State acted as a market economy investor and are therefore specific examples for the application of the MEIP test to land transactions between public and private entities [15].
Pomoč profesionalnemu nogometnemu klubu okrepi njegov položaj na vseh naštetih trgih, od katerih večina vključuje več držav članic.
It is therefore not relevant if the assessment of the land evaluation and acquisition is made under the land sales Communication or without reference to it.
Če se državna sredstva uporabijo za dodelitev selektivne prednosti profesionalnemu nogometnemu klubu ne glede na ligo, v kateri sodeluje, je verjetno, da bo ta pomoč izkrivljala konkurenco in vplivala na trgovino med državami članicami v smislu člena 107(1) Pogodbe [17].
In the case of the sport complex that FC Den Bosch liberated, the land valuation, exercised by an independent expert, was based on the adjusted replacement value.
Ocena v skladu s členom 107(3)(c) Pogodbe
According to the explanations of the Netherlands, this is the value the State would have to pay in case of the relocation of the owner, based on the legal rules for evaluating property subject to an uncontested expropriation exercise.
Komisija mora oceniti, ali se ukrep pomoči v korist kluba FC Den Bosch lahko šteje za združljivega z notranjim trgom.
This is not convincing.
Za zadevni ukrep pomoči ne velja nobeno odstopanje iz člena 107(2) Pogodbe.
The buildings and installations of the complex, which were constructed by FC Den Bosch, were already the property of the municipality.
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.
FC Den Bosch used them without a long leasehold.
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) Pogodbe.
The valuation should therefore not have taken place on the basis of a scenario where FC Den Bosch would have been the owner of the buildings.
Ukrep pomoči prav tako ne pospešuje kulture ali ohranjanja kulturne dediščine v smislu člena 107(3)(d) Pogodbe.
Moreover, the adjusted replacement value may well differ from the market value of an asset.
Zadevne smernice
It also does not appear that the municipality had specific plans for that land at the moment of the transaction.
V zvezi z odstopanjem iz člena 107(3)(c) Pogodbe v korist pomoči za lažji razvoj določenih gospodarskih dejavnosti, bi ta pomoč lahko bila združljiva, kadar ne vpliva škodljivo na trgovinske pogoje v obsegu, ki je nasproten skupnim interesom.
The transaction was clearly a part of the restructuring measures decided by the municipality and had the apparent principal objective to provide FC Den Bosch with liquidity.
Komisija je julija 2014 objavila nove smernice o državni pomoči za reševanje in prestrukturiranje nefinančnih podjetij v težavah [19].
It is unlikely that the municipality would have entered into this exercise at that point in time without that objective.
Vendar pa te ne veljajo za to nepriglašeno pomoč, dodeljeno leta 2011.
It could also be argued that with the disappearance of the football club in case of bankruptcy the sport complex would have been liberated without any indemnity.
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.
Therefore it has to be doubted that another market operator could have convinced the municipality to disburse EUR 1,4 million to liberate a property for which this operator did not even have a long leasehold.
V skladu s točko 138 novih smernic 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.
In any case the amount would have been much lower.
Klub FC Den Bosch kot podjetje v težavah
Conclusion on the existence of a selective advantage
V skladu s točko 11 smernic podjetje velja za podjetje v težavah, če so prisotni običajni znaki podjetja v težavah, kot so naraščajoče izgube, upadanje prometa, kopičenje zalog, presežki prostih zmogljivosti, upadanje denarnih tokov in naraščajoči dolgovi.
The measures therefore confer a selective advantage on FC Den Bosch within the meaning of Article 107(1) of the Treaty.
Kot je navedeno v uvodni izjavi 8, so nekateri od teh znakov prisotni pri klubu FC Den Bosch.
Effect on trade and competition
Klub je torej bil podjetje v težavah in ocena združljivosti državne pomoči se bo opravila v skladu s smernicami.
The Netherlands has questioned the impact of possible aid on the internal market for clubs not playing football at European level.
Obnova dolgoročne sposobnosti preživetja
However, professional football clubs are considered to be undertakings and are subject to State aid control.
Pod oddelkom 3.2 smernice zahtevajo, da je dodelitev pomoči pogojena z izvedbo načrta za prestrukturiranje.
Professional football offers gainful employment and provides services for remuneration; it has developed a high level of professionalism and thereby increased its economic impact [16].
Kot je poudarjeno v uvodni izjavi 7, se klub FC Den Bosch šteje za malo podjetje.
Although FC Den Bosch does not participate in football competitions which have an international dimension, as a professional football club it deploys economic activities in several other markets, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage.
Na podlagi točke 59 Smernic Komisija ugotavlja, da je Nizozemska posredovala načrt za prestrukturiranje, ki obravnava pogoje iz točk 34–37 smernic.
Aid to a professional football club strengthens its position on each of those markets, most of which cover several Member States.
Komisija v zvezi s tem ugotavlja, da se je odločitev občine, da odstopi od svojega posojila klubu FC Den Bosch in mu plača za sprostitev športnega objekta, sprejela na podlagi analize narave in vzrokov težav kluba FC Den Bosch.
Assessment under Article 107(3)(c) of the Treaty
Načrt za prestrukturiranje je predvidel novo upravo, zmanjšanje števila zaposlenih in števila igralcev.
The Commission must assess whether the aid measure in favour of FC Den Bosch can be considered to be compatible with the internal market.
Obravnava tudi sprostitev velikega objekta za trening.
None of the derogations mentioned in Article 107(2) of the Treaty applies to the aid measure in question.
Klub FC Den Bosch torej načrtuje varčevanje pri svoji osrednji dejavnosti.
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 in Article 107(3)(a) of the Treaty.
Načrt za prestrukturiranje ne vključuje zunanjih dejavnikov, h katerim klub FC Den Bosch lahko stremi, toda jih ne more povsem nadzirati, kot so iskanje novih sponzorjev in večje število gledalcev.
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) of the Treaty.
Za klub je predvideno nadaljnje izboljšanje finančnih razmer ter nadaljnje delovanje v profesionalnem klubskem nogometu.
The aid measure can also not be said to promote culture or heritage conservation within the meaning of Article 107(3)(d) of the Treaty.
Razvoj, kot je opredeljen v uvodni izjavi 35, kaže, da je bil načrt realen.
Applicable guidelines
Izravnalni ukrepi
As regards the derogation in Article 107(3)(c) of the Treaty in favour of aid to facilitate the development of certain economic activities, such aid could be compatible where it does not adversely affect trading conditions to an extent contrary to the common interest.
Točke 38–42 smernic zahtevajo, da upravičenec sprejme izravnalne ukrepe in tako omeji izkrivljanje, ki ga lahko povzroči pomoč, ter negativne vplive na trgovinske pogoje.
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.
Vendar pa ta pogoj ne velja za mala podjetja.
Given that FC Den Bosch faced financial difficulties at the time the measures were taken and that the aid was awarded by the municipality to address those difficulties, it is appropriate to assess whether the criteria laid down in the Guidelines [18] apply and are fulfilled.
Kot je poudarjeno v uvodni izjavi 7, se klub FC Den Bosch šteje za malo podjetje.
In July 2014, the Commission published new Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty [19].
Omejitev pomoči na najmanjšo potrebno
They are, however, not applicable to this non-notified aid granted in 2011.
Komisija prav tako ugotavlja, da načrt v skladu s točkama 43 in 44 smernic za prestrukturiranje poleg notranjega varčevanja v veliki meri temelji na financiranju zunanjih zasebnih subjektov.
According to point 137 of the new guidelines, this would only be the case for any rescue or restructuring aid granted without prior authorisation if some or all of the aid is granted after the publication the publication of those guidelines in the Official Journal of the European Union.
Več zasebnih subjektov je tudi privolilo v odstop od svojih dolgov.
According to point 138 of the new guidelines, in all other cases the Commission will conduct the examination on the basis of the guidelines which applied at the time the aid was granted, and therefore, in the present case, those applicable before 2014.
Skupni prispevek upnikov in občine k refinanciranju kluba FC Den Bosch znaša 6,737 milijona EUR (5,337 milijona EUR opuščenih dolgov plus 1,4 milijona EUR za objekt za trening, če se celotni znesek za slednji objekt šteje za pomoč).
FC Den Bosch as company in difficulty
Znesek pomoči je bil nujno potreben.
According to point 11 of the Guidelines, a company may be considered to be in difficulty where the usual signs of a firm being in difficulty are present, such as increasing losses, diminishing turnover, growing stock inventories, excess capacity, declining cash flow, or mounting debt.
Na podlagi načrta za prestrukturiranje bi to moralo omogočiti manjše izgube v sezonah 2011/2012 in 2012/2013 in zmerno pozitivne rezultate pozneje.
As set out in recital 8, several of these signs are present for FC Den Bosch.
To klubu FC Den Bosch ne bi omogočilo, da bi kupil nove igralce ali jih privabil z visokimi plačami.
Therefore it was a company in difficulty and the compatibility of the State aid will be assessed under the Guidelines.
Spremljanje in letno poročilo
Restoration of long term viability
Točka 49 smernic zahteva, da država članica z rednimi in podrobnimi poročili obvešča o pravilnem izvajanju načrta o prestrukturiranju.
In section 3.2, the Guidelines require that the grant of the aid must be conditional on the implementation of a restructuring plan.
Točka 51 določa manj stroge pogoje za mala in srednje velika podjetja, kjer je običajno zadostno posredovanje letnih izvodov bilance stanja in izkaza uspeha.
As pointed out in recital 7, FC Den Bosch qualifies as small enterprise.
Nizozemska se je obvezala, da bo ta poročila oddajala.
According to point 59 of the Guidelines, the Commission notes that the Netherlands has communicated a restructuring plan which addresses the conditions set out in points 34 to 37 of the Guidelines.
Načelo o enkratni pomoči
In this regard, the Commission notes that the decision of the municipality to waive its loan to FC Den Bosch and pay it for liberating its sport complex followed an analysis on the nature and the causes of the difficulties of FC Den Bosch.
V skladu s točkami 72–77 smernic je Nizozemska pojasnila, da klub FC Den Bosch v desetletnem obdobju pred dodelitvijo sedanje pomoči ni prejel pomoči za reševanje ali prestrukturiranje.
The grant was subordinated to a number of conditions which aim at restoring the long-term viability of the firm within a reasonable time-scale of 3 years and at meeting the requirements of the KNVB to continue licensing FC Den Bosch for professional competitions.
Prav tako se je obvezala, da klubu FC Den Bosch ne bo dodeljevala nobene nove pomoči za reševanje ali prestrukturiranje v naslednjih desetih letih.
The restructuring plan entailed a new management, cuts in staff and in the group of players.
Sklepne ugotovitve
It covers the abandonment of a large training complex.
Komisija zato ugotavlja, da ukrepi za prestrukturiranje dolga v zvezi s klubom FC Den Bosch pomenijo državno pomoč v smislu člena 107(1) Pogodbe.
Thus FC Den Bosch envisages savings on its core activity.
Vendar pa pomoč za prestrukturiranje, ki jo je občina dodelila klubu FC Den Bosch, izpolnjuje pogoje iz smernic in zato ne učinkuje škodljivo na trgovinske pogoje v meri, ki bi bila nasprotna skupnim interesom.
The restructuring plan does not rely on external factors which FC Den Bosch can pursue but not entirely control, such as finding new sponsors and an increase in the number of spectators.
Pomoč je torej združljiva s členom 107(3)(c) Pogodbe.
Compensatory measures
Vendar pa državna pomoč, ki se je leta 2011 v znesku 1,65 milijona EUR dodelila klubu FC Den Bosch v obliki odstopa od dolga in zneska 1,4 milijona EUR, izplačanega v zameno za izpraznitev objekta za trening, izpolnjuje pogoje za pomoč za prestrukturiranje iz smernic in se lahko šteje za združljivo z notranjim trgom v skladu s členom 107(3)(c) Pogodbe.
Points 38 to 42 of the Guidelines require that compensatory measures be taken by the beneficiary in order to minimise the distortive effect of the aid and its adverse effects on trading conditions.
SPREJELA NASLEDNJI SKLEP:
However, this condition does not apply to small enterprises.
Člen 1
As set out in recital 7, FC Den Bosch is a small enterprise.
Državna pomoč, ki jo je Nizozemska izvedla v korist nogometnega kluba FC Den Bosch iz 's-Hertogenboscha v vrednosti 3,05 milijona EUR, je združljiva z notranjim trgom v smislu člena 107(3)(c) Pogodbe o delovanju Evropske unije.
Aid limited to a minimum
Člen 2
The Commission also notes that the restructuring plan is to a considerable extent financed by external private entities in addition to the internal savings made, in accordance with points 43 and 44 of the Guidelines.
Ta sklep je naslovljen na Kraljevino Nizozemsko.
Several private entities had agreed to waive their debts as well.
V Bruslju, 4. julija 2016
The overall contribution of the creditors and the municipality to the refinancing of FC Den Bosch was EUR 6,737 million (EUR 5,337 million of waived debts plus EUR 1,4 million for the training complex, if the entire amount for the training complex would be counted as aid).
Za Komisijo
The 25 % of own contribution required for small enterprises would be EUR 1,685 maximum.
Članica Komisije
Other entities than the State contributed EUR 3,687 million in the form of waiving their debts (EUR 5,337 million minus the municipality's loan of EUR 1,65 million), among them one commercial undertaking an amount of EUR 1,865 million, which is more than the required 25 %.
Sklep Komisije v zadevi SA.33584 (2013/C) (ex 2011/NN) – Nizozemska pomoč nekaterim nizozemskim profesionalnim nogometnim klubom v obdobju 2008–2011 – Poziv k predložitvi pripomb na podlagi člena 108(2) Pogodbe o delovanju Evropske unije (UL C 116, 23.4.2013, str. 19).
The amount of the aid was necessary.
Glej opombo 1.
According to the restructuring plan it should lead to smaller losses in the 2011/2012 and 2012/2013 seasons and moderate positive result later.
Člen 2(2) priloge k priporočilu Komisije 2003/361/ES z dne 6. maja 2003, ki zadeva opredelitev mikro-, malih in srednje velikih podjetij (UL L 124, 20.5.2003, str. 36) (malo podjetje je opredeljeno kot podjetje, ki zaposluje manj kot 50 oseb in katerega letni promet ne presega 10 milijonov EUR).
This would not have allowed FC Den Bosch to buy new players or attract them with higher salaries.
Nahaja se na ulici Jan Sluyterstraat v 's-Hertogenboschu.