natgillin/translations-raw huggingface dataset:
However, combined with the significant undercompensation for the years 2010 and 2011 HUDERF was on an aggregate basis in 2013 still in a state of important undercompensation for the SGEI and limited ancillary activities it had performed up to that point.
Občine lahko torej na podlagi navedenega zakona zagotovijo, da se subvencije dodelijo v skladu z zahtevanimi pogoji, ter preverijo porabo in izterjavo zneskov, ki niso potrebni.
For the entire period 1996-2014, the total actual undercompensation amounts to more than EUR 700000.
Za plačevanje nadomestila primanjkljaja, ki ga izvajajo občine, torej veljajo zelo stroga pravila.
In addition, as demonstrated above (see Table 5 in recital 234), in practice HUDERF has at no point in time ever been in a situation where it was actually overcompensated and would have had to repay (part of) the deficit compensation.
S tem, ko jih zadevne bolnišnice sprejmejo, dajo neodvisnemu organu pravico do inšpekcijskega pregleda, ta pa lahko zagotovi, da se subvencija dejansko porabi za namen, za katerega je bila dodeljena.
In fact, HUDERF was always in state of undercompensation in aggregate terms and the municipality owed them money at each moment in the period 1996-2014.
V nasprotnem primeru jo mora bolnišnica takoj vrniti, s čimer se zagotovi vračilo morebitnega prekomernega nadomestila, dodeljenega bolnišnicam IRIS.
Table 11
To potrjuje zakon o CPAS, ki v členu 60(6) določa:
Accounting deficit and compensation awarded for HUDERF
„Odločitev glede ustanovitve ali oblikovanja ustanov ali storitev, upravičenih do subvencij za naložbe ali tekoče poslovanje, se lahko sprejme le na podlagi dokumentacije, ki dokazuje, da bodo pogoji iz sistemskih zakonov ali predpisov o dodelitvi takih subvencij izpolnjeni.“
For the Institut Bordet, the accounting results between 1996 and 2001 were positive and there was hence no municipal intervention for those years.
Če torej CPAS ustanovi javno bolnišnico, je treba predložiti dokazila, da se bodo pravila za dodelitev financiranja upoštevala.
From 2002 onwards however the accounting result became negative and hence payments were made to compensate the deficits.
Podobno člen 135e zakona o CPAS določa ureditve, v skladu s katerimi krovna organizacija (v tem primeru IRIS) lokalnih združenj, ustanovljenih na podlagi Poglavja XII (v tem primeru bolnišnic IRIS), ta združenja spremlja vsako četrtletje.
Table 12 below shows limited technical overcompensations in the years 2005 and 2011 (respectively less than 4 % and 0,5 % of the compensation granted for those years).
To pomeni zlasti, da krovna organizacija IRIS preveri, ali so odločitve, ki jih sprejmejo bolnišnice IRIS, v skladu s:
In the year 2009, there appears to be a significant technical overcompensation of approx.
splošnim in posebnim strateškim načrtom za bolnišnično dejavnost in odločitvami, sprejetimi v skladu z navedenim načrtom;
EUR 580000 (amounting to almost 46 % of the compensation granted for that year).
posebnim načrtom in finančnim načrtom, ki ju lokalno združenje sprejme na podlagi smernic, ki jih določi krovna organizacija, ter morebitnimi spremembami in posodobitvami navedenih načrtov;
However, in the year 2008 there had been an undercompensation of approx.
letnim proračunom, ki ga lokalno združenje sprejme na podlagi smernic, ki jih določi krovna organizacija.
EUR 533000 (almost EUR 505000 on an aggregate basis).
Krovna organizacija v primeru neskladnosti sprejme kakršne koli ukrepe, ki so po njenem mnenju ustrezni za odpravo neskladnosti, in o njih obvesti zadevno lokalno združenje, da jih ta izvede v roku, ki ga določi krovna organizacija.
Taken together, this leaves an aggregate technical overcompensation of only EUR 73702 (less than 6 % of the compensation awarded for 2009) which could have been carried over to 2010 [285] (while for 2010 until now no compensation has been awarded).
Če zadevno lokalno združenje ukrepov ne izvede v navedenem obdobju, lahko krovna organizacija nemudoma naroči revizorju iz člena 135h, naj zamenja organ lokalnega združenja, ki ni izpolnil svojih obveznosti.“
Furthermore, in each year under assessment, the Institut Bordet was still awaiting compensation of incurred deficits (see Table 6 in recital 234).
Iz navedenih določb je razvidno, da lahko bruseljske občine na podlagi zakona o CPAS in zakona z dne 14. novembra 1983 zagotovijo, da se subvencije, plačane bolnišnicam IRIS, uporabijo pravilno in da se ne izplača prekomerno nadomestilo.
As explained in recital 234, the profits of the years 1996-2001 lower the open balance of the municipalities as they deduct these profits before intervening.
Poleg tega lahko izvršilni organi občine, kadar je iz poslovnih poročil javne bolnišnice razviden primanjkljaj, na podlagi člena 111(2) in člena 126 zakona o CPAS zadržijo izvajanje „vsake odločitve CPAS, ki škodi občinskim interesom in zlasti finančnim interesom občine.“
Table 12
Poudariti je treba tudi, da organi, ki so dodelili zadevni ukrep pomoči (tj. občine in CPAS), neposredno nadzorujejo upravičence.
Accounting deficit and compensation awarded for Institut Bordet
Ti organi imajo zlasti večino glasov v upravnih svetih bolnišnic IRIS, ki med drugim imenujejo generalne direktorje svojih zadevnih bolnišnic.
As explained above (see recital 236), the overcompensation test cannot be performed for the CHU Brugmann for the years 1996-1998 due to the lack of the relevant figures.
V malo verjetnem primeru, v katerem bi bolnišnica IRIS hipotetično zavrnila vračilo prekomernega nadomestila, bi lahko javni organi enostavno nadomestili generalnega direktorja in odpravili to težavo.
Table 13 below indicates limited technical overcompensation for the years 2000, 2003, 2004, 2008 and 2011 (in each case no more than 7 % of the compensation awarded for those years).
Poleg tega se upravni svet, kot je določeno v statutu vsake od bolnišnic IRIS, sestane vsaj osemkrat letno, kar organom, ki so dodelili pomoč, omogoča skrbno spremljanje finančnega položaja bolnišnic IRIS (med drugim s četrtletnimi poročili na to temo, kot je določeno v statutih).
In two years, namely 1999 and 2012, the technical overcompensation amounted to more than 10 % of the compensation awarded for that year (respectively 15,3 % and 12,9 %).
Komisija na podlagi navedenega ugotavlja, da je dovolj ureditev za preprečevanje, odkrivanje in vračilo prekomernega nadomestila, tveganje, da bo izplačano prekomerno nadomestilo, pa se zaradi narave zadevnega ukrepa zdi zelo majhno.
However in the year 2012, combined with the significant undercompensation for 2009 and 2010, there was in fact undercompensation on an aggregate basis (i.e. amounting to EUR 558858).
Trajanje pooblastitev
Concerning the year 1999, there are no figures available from previous years that could be taken into account to assess the state of CHU Brugmann's compensation in aggregate terms in 1999.
V členu 2(2) sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 je predvideno, da se sklep uporablja le za pooblastitve, katerih veljavnost ne presega desetih let, razen če se lahko daljše obdobje utemelji z navedbo, da mora pooblaščeno podjetje amortizirati velike naložbe v daljšem obdobju v skladu s splošno veljavnimi računovodskimi načeli.
However, it is important to note that the first payments by the municipality (on the basis of FRBRTC financing) only started in 2003 and that, as Table 4 in recital 234 demonstrates, CHU Brugmann has at no point in time ever been in a situation where it was actually overcompensated and would have had to repay (part of) the deficit compensation to the municipality.
Veljavnost statutov bolnišnic IRIS, ki so na občinski ravni osnovni akti o pooblastitvi in so pomembni v zadevnem primeru, je določena na 30 let.
Indeed, at each moment in the period 1996-2014, the CHU Brugmann was in a state of undercompensation in aggregate terms and the municipality owed the CHU Brugmann money to cover past deficits.
Komisija meni, da je tako dolga veljavnost upravičena zaradi potrebe po velikih naložbah, ki jih morajo bolnišnice IRIS izvesti kot pooblaščeni ponudniki storitev splošnega gospodarskega pomena.
In total, for that period the actual undercompensation amounts to about EUR 935000.
Natančneje, najpomembnejše premoženje bolnišnic IRIS so njihove stavbe (ki predstavljajo več kot 60 % vrednosti njihovega premoženja), ki se amortizirajo v obdobju 30 let v skladu s splošno veljavnimi računovodskimi načeli [291].
Table 13
Poleg tega so strateški načrti združenja IRIS, ki nadalje določajo dodatne obveznosti, naložene bolnišnicam IRIS, prav tako časovno omejeni in veljajo še krajši čas.
Accounting deficit and compensation awarded for CHU Brugmann
Poleg tega se je z zakonom z dne 10. aprila 2014 [292] omejila veljavnost zveznega akta o pooblastitvi za osnovno bolnišnično nalogo [293] s spremembo člena 105 trenutne različice zakona LCH [294].
Finally, the limited profits reported by some of the IRIS-H (i.e. by CHU Saint-Pierre in 2006, HUDERF in 1999 and Institut Bordet between 1996 and 2001) cannot be considered as an indication of overcompensation.
Člen 105 zdaj določa, da obdobje, za katero se dodeli proračun finančnih sredstev, ne sme presegati desetih let, razen za tiste dele proračuna finančnih sredstev, ki krijejo stroške velikih bolnišničnih naložb, ki se morajo amortizirati v daljšem obdobju v skladu s splošno veljavnimi računovodskimi načeli.
Indeed, on the basis of the existing separation of accounts (see recital 226) in these IRIS-H, the Commission concludes that these profits, in all but one case are driven by the profits of the ancillary activities (see recitals 41, 116 and 117) performed by these IRIS-H.
Veljavnost posamičnega pooblastila, ki ga morajo imeti bolnišnice, da bi bile upravičene do financiranja iz proračuna finančnih sredstev, je prav tako omejena (odvisno od regije, ampak običajno je omejena na približno pet let, v nobenem primeru pa ni omejena na več kot deset let).
The SGEI activities of Institut Bordet made a limited profit in 1996 amounting to about 1 % of the hospital's total revenues for that year.
Komisija zato meni, da je zahteva na podlagi člena 2(2) sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 glede omejitve veljavnosti akta o pooblastitvi in utemeljitve te veljavnosti izpolnjena.
The Commission considers that in any event such a limited profit would be reasonable and would hence not give rise to overcompensation.
Preglednost
Furthermore, as explained above (see recital 234), all profits (whether stemming from SGEI or ancillary activities) are retained and used to offset future (or unpaid past) deficits hence lowering the contribution by the municipalities.
Države članice morajo v skladu s sklepom o storitvah splošnega gospodarskega pomena iz leta 2012 objaviti nekatere informacije.
On the basis of the foregoing, the Commission concludes that due to the delay in payments of the deficit compensation, the fact that at any given moment in the period 1996-2014 the respective municipalities owed each of the IRIS-H significant amounts of unpaid deficit compensation and the fact that each of the IRIS-H were overall in a state of undercompensation in aggregate terms, in practice no overcompensation of any of the IRIS-H occurred.
Natančneje, države članice morajo v skladu s členom 7 sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 za nadomestila v višini več kot 15 milijonov EUR, odobrena podjetju, ki opravlja tudi dejavnosti zunaj obsega storitev splošnega gospodarskega pomena, na internetu ali na drug primeren način objavi akt o pooblastitvi (ali njegov povzetek, ki vključuje elemente iz člena 4 sklepa o storitvah splošnega gospodarskega pomena iz leta 2012) in letne zneske pomoči, dodeljene zadevnemu podjetju.
Control of overcompensation
Zahteva glede preglednosti iz sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 se nanaša na „nadomestila v višini več kot 15 milijonov EUR, odobrena podjetju, ki opravlja tudi dejavnosti zunaj obsega storitev splošnega gospodarskega pomena“.
The third key compatibility condition enshrined in the 2012 SGEI Decision requires Member States to take steps to ensure that undertakings entrusted with the provision of SGEI do not receive any overcompensation and obliges Member States to carry out regular checks or ensure that such checks are carried out at least every three years [286].
Povzetek ugotovitev o združljivosti z notranjim trgom
Moreover, where any overcompensation has in fact been received, Member States are obliged to require the undertaking concerned to repay it [287].
Komisija na podlagi navedenega ugotavlja, da je nadomestilo primanjkljajev, ki ga bruseljske občine bruseljskim javnim bolnišnicam IRIS dodeljujejo od leta 1996 in je predmet tega sklepa, skladno z zahtevami iz sklepa o storitvah splošnega gospodarskega pomena iz leta 2012 in torej združljivo z notranjim trgom v skladu s členom 106(2) PDEU.
First and foremost, it must be noted that with regard to the deficit cover at issue in this decision, the nature of this compensation mechanism as such already strongly reduces the risk of overcompensation and is hence a measure that helps to avoid overcompensation.
Iz navedene ugotovitve in pojasnil iz uvodnih izjav od 148 do 152 izhaja, da Komisiji ni treba oceniti, ali je nadomestilo primanjkljaja, ki ga bruseljske občine dodelijo bruseljskim javnim bolnišnicam IRIS, združljivo tudi z notranjim trgom v skladu s sklepom o storitvah splošnega gospodarskega pomena iz leta 2005 (za pomoč, ki je bila dodeljena med 19. decembrom 2005 in 31. januarjem 2012) ali okvirom o storitvah splošnega gospodarskega pomena iz leta 2012.
Indeed, the municipalities can cover no more than the actual deficit incurred by the IRIS-H as a result of their provision of services of general economic interest and the limited ancillary activities.
Končne opombe
The compensation hence only covers the residual net costs (see recital 226) incurred in the provision of these SGEI and ancillary activities and does not even include a reasonable profit.
Kot je bilo pojasnjeno (glej uvodno izjavo 159), je Splošno sodišče v ničnostni sodbi z dne 7. novembra 2012 navedlo načelo enakega obravnavanja.
All payments are made ex post, i.e. after the deficits have been incurred (see to this extent the tables in recital 234).
Zaradi popolnosti ugotavlja, da za bolnišnice IRIS pri opravljanju storitev splošnega gospodarskega pomena, za katere so bile pooblaščene, veljajo številne omejitve in nastanejo tudi dodatni stroški (glej uvodni izjavi 42 in 43).
The payments are made in instalments (as illustrated by the tables in recital 234) which ensures that the municipalities can withhold a payment if there is any indication of a risk of overcompensation.
Ker so bolnišnice IRIS in zasebne bolnišnice v Bruslju v različnem/neprimerljivem položaju, za nadomestilo primanjkljaja bolnišnic IRIS ni mogoče šteti, da krši načelo enakega obravnavanja.
The municipalities also check the amount of aggregated unpaid deficits before they make a payment to the IRIS-H.
SKLEPNE UGOTOVITVE
As explained above (see recital 235), the municipalities and IRIS-H also agreed to immediately repay the Article 109 LCH deficit compensation thereby avoiding any double coverage of the same deficit.
Komisija je na podlagi navedene ocene sklenila, da je državna pomoč, obravnavana v tem primeru, združljiva z notranjim členom na podlagi člena 106(2) PDEU –
There is hence only a limited and theoretical residual risk of technical overcompensation when the compensation is analysed on the basis of looking at each year in isolation (see recitals 237-238).
SPREJELA NASLEDNJI SKLEP:
However, in practice none of the IRIS-H has in aggregate terms ever benefited from any actual overcompensation since at each moment in the period 1996-2014 the municipalities owed the IRIS-H large sums of unpaid deficit compensation (as confirmed by the tables in recital 234).
Člen 1
Second, the Law of 14 November 1983 [288] on control of the award and use of certain subsidies lays down the rules applicable to the control of subsidies granted, in particular by local authorities.
Državna pomoč v obliki nadomestila primanjkljaja, ki ga bruseljske občine bruseljskim javnim bolnišnicam IRIS dodeljujejo od leta 1996, je združljiva z notranjim trgom na podlagi člena 106(2) Pogodbe o delovanju Evropske unije.
It contains the same rules as the organic Brussels Ordonnance of 23 February 2006 setting out provisions applicable to the budget, accounts and audits [289], which itself incorporates for the Brussels Capital Region the general rules set out in the Law of 16 May 2003 laying down general provisions applicable to budgets, the control of subsidies and accounts of the communities and regions and arrangements for auditing by the Belgian Court of Audit [290].
Člen 2
Article 1 of the Law of 14 November 1983 provides that:
Ta sklep je naslovljen na Kraljevino Belgijo.
‘This law shall apply to any subsidy granted by: 1 o
V Bruslju, 5. julija 2016
2 o legal or natural persons directly or indirectly subsidised by one of the providers referred to in 1o.’
Članica Komisije
Article 2 of this Law also defines its very general scope, stating:
S 1. decembrom 2009 sta člena 87 in 88 Pogodbe ES postala člena 107 oziroma 108 Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU).
‘Subsidy means […] any contribution, advantage or aid, irrespective of the form or description, including advances of recoverable funds granted without interest, awarded in order to promote activities of general interest […]’
Določbe novih členov so vsebinsko povsem enake prejšnjima členoma.
It is clear from the above articles that the deficit compensation awarded by the Brussels municipalities to the IRIS-H for the performance of SGEI and ancillary activities is in scope of this Law.
V tem sklepu bi bilo treba sklicevanja na člena 107 in 108 PDEU razumeti kot sklicevanja na člena 87 in 88 Pogodbe ES, kadar je ustrezno.
Article 3 of the Law of 14 November 1983 establishes the principle that the subsidy must be used exclusively for the purposes for which it was granted and the beneficiary must be able to justify its use.
S PDEU so bile uvedene tudi nekatere spremembe terminologije, pri čemer je na primer besedo „Skupnost“ nadomestila beseda „Unija“, besedno zvezo „skupni trg“ besedna zveza „notranji trg“, besedno zvezo „Sodišče prve stopnje“ pa „Splošno sodišče“.
Articles 4 and 5 lay down further rules for the grant of such subsidies and the transparency obligations imposed on the beneficiary.
V tem sklepu se uporablja terminologija iz PDEU.
Articles 6 and 7 then set out the rules for checking by or on behalf of the subsidy provider on the use of the subsidies.
UL C 437, 5.12.2014, str. 10.
In particular, Article 6 provides that:
Teh pet javnih bolnišnic skupaj upravlja približno 2425 od približno 7260 bolnišničnih postelj, ki jih zagotavljajo splošne in univerzitetne bolnišnice (tj. razen psihiatričnih, geriatričnih in drugih specializiranih bolnišnic) v regiji glavnega mesta Bruselj, in ima skoraj 10000 zaposlenih.
That Article reads:
IRIS je okrajšava za Interhospitalière Régionale des Infrastructures de Soins.
‘Without prejudice to the resolutive provisions to which the subsidy is subject, the beneficiary shall be required to repay it in the following circumstances:
Pritožniki so zahtevali, da njihove identitete ostanejo zaupne.
when it does not use the subsidy for the purposes for which it was granted;
Vendar so zaradi predlogov za razglasitev ničnosti, ki so jih predložile te stranke, in sledeče ničnostne sodbe Splošnega sodišča z dne 7. novembra 2012 v zadevi T-137/10 te identitete zdaj javne (glej uvodni izjavi 4 in 6).
when it does not provide one of the justifications referred to in Articles 4 and 5;
Prav tako je treba opozoriti, da so združenje ABISP in njeni člani pritožbo umaknili.
when it refuses to allow the check referred to in Article 6.
To zadnjo trditev so pritožniki prvič navedli v dopisu z dne 15. decembra 2008.
Legal persons under public law who have the power to impose direct taxation shall be authorised to order the recovery of repayable subsidies.
Zato so menile, da v zvezi s pravili državne pomoči ni nobenih težav.
The order shall be made by the accountant responsible for recovery.
Poleg tega so ugotovile, da naj bi bile zahteve glede preglednosti prav tako očitno izpolnjene.
It shall be made enforceable by the administrative authority empowered to enforce the list of direct provisions of the relevant legal person under public law.’
Zato so sklenile, da ni dovolj razlogov za nadaljevanje preiskave, če pritožnik ne bo predložil novih elementov.
Hence that Law enables the municipalities to ensure that the subsidies are granted in accordance with the necessary conditions and also to check on the use and recovery of sums not required.
Zadeva T-128/08, neobjavljena.
Thus payment of the deficit compensation by the municipalities is subject to very strict rules.
Zadeva T-241/08, neobjavljena.
Through their acceptance by the hospitals concerned, these entail a right to inspection by an independent authority, which may ensure that the subsidy has actually been allocated to the use for which it was granted.
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
Otherwise the hospital is required to repay it immediately which guarantees the recovery of any overcompensation to the IRIS-H.
UL C 74, 24.3.2010, str. 1.
This is corroborated by the Loi CPAS of which Article 60(6) provides:
Odločba Komisije 2005/842/ES z dne 28. novembra 2005 o uporabi člena 86(2) Pogodbe ES za državne pomoči v obliki nadomestila za javne storitve, dodeljene nekaterim podjetjem, pooblaščenim za opravljanje storitev splošnega gospodarskega pomena (UL L 312, 29.11.2005, str. 67).
‘A decision may only be taken to set up or develop establishments or services eligible for investment or operating subsidies on the basis of documentation showing that the conditions laid down by the organic laws or regulations for the grant of such subsidies will be fulfilled.’
Zadeva T-137/10, CBI proti Komisiji, ECLI:EU:T:2012:584.
Hence if a CPAS sets up a public hospital, evidence must be provided that the rules for the award of the financing will be observed.
Prav tam, točka 313.
Similarly, Article 135 octies Loi CPAS sets out arrangements for the monitoring of the Chapter XII local associations (in this case the IRIS-H) by their umbrella association (in this case IRIS) on a quarterly basis.
Glej sprotno opombo 2.
In particular, this means that IRIS checks whether the decisions taken by the IRIS-H are in compliance with:
Belgisch Staatsblad/Moniteur Belge z dne 5. avgusta 1976, str. 9876.
the general and specific strategic plan for hospital activity and the decisions taken pursuant to that plan; 2 o
Od devetnajstih občin, ki skupaj tvorijo regijo glavnega mesta Bruselj, so te zadevne občine naslednje: Anderlecht, la Ville de Bruxelles, Etterbeek, Ixelles, Schaerbeek in Saint-Gilles.
the specific plan and the financial plan adopted by the local association on the basis of the guidelines set by the umbrella association and any amendments and updates to those plans; 3 o
Natančneje, CHU Brugmann-Huderf (do 1. januarja 1997 enoten subjekt), CHU Saint-Pierre, Institut Bordet, Centre Hospitalier Baron Lambert, Centre Hospitalier Bracops, Centre Hospitalier Molière, Centre Hospitalier Brien in Centre Hospitalier Etterbeek-Ixelles.
the annual budget adopted by the local association on the basis of the guidelines set by the umbrella association.
Poudarek je dodan.
In the event of non-compliance, the umbrella association shall take any measures it considers appropriate to end the non-compliance and shall notify them to the local association concerned for implementation within a period which it shall determine.
Poročilo: B-10/2.
If the local association concerned fails to implement the measures within the stipulated period, the umbrella association may immediately instruct the auditor referred to in Article 135 novies to replace the local association body in default.’
Dobesedni zapis.