natgillin/translations-raw huggingface dataset:
There is a separate association (Vereniging) Willem II.
V zakupni pogodbi je bilo določeno, da občina klubu Willem II odda v najem stadion, za katerega naj bi ta plačeval letno najemnino v višini 1001731 EUR, povečano za DDV in spremenljive stroške.
Willem II is a medium-sized enterprise with 53 employees in 2012.
Najemnina je bila določena na podlagi stroškov naložbe, amortizacijske dobe 30 let in obrestne mere 5,5 %, ki jo je občina uporabljala ob sklenitvi pogodbe.
It had an annual turnover of EUR 11,4 million in the accounting year 2008/2009 and a turnover of EUR 9,9 million in the accounting year 2009/2010.
Pogoji za 30-letni zakup so bili oblikovani za zagotovitev uporabe stadiona, ki ne bo vplivala na proračun občine.
In 2004 the municipality and Willem II concluded a contract, by which the municipality became the full owner [3] of the stadium and by which Willem II obtained a lease for the use of the stadium.
Komisija je v točki 51 odločitve o sprožitvi postopka, da takrat dogovorjena merila zagotavljajo, da je Willem II plačal najemnino za kritje vseh stroškov, s čimer se je preprečila vsakršna pomoč za tekoče poslovanje nogometnega kluba.
The lease contract specified that the municipality let the stadium to Willem II, for which the latter was to pay an annual rent of EUR 1001731, plus VAT and variable cost.
Najemnina za uporabo zemljišča je bila v razponu najemnin, ki jih plačujejo drugi, vendar nad povprečjem.
The rent was based on the investment cost, a depreciation period of 30 years and the interest rate of 5,5 % used by the municipality at the time the contract was concluded.
Willem II je bil med letoma 2004 in 2008 zmožen plačevati najemnino.
The conditions in the 30-year lease were designed to ensure an exploitation of the stadium that would be budgetary neutral for the municipality.
V nogometni sezoni 2009/2010 se je Willem II spopadal s finančnimi težavami, maja 2010 pa je oznanil, da je na robu stečaja.
The Commission stated in point 51 of the opening decision that the parameters agreed at the time guaranteed that Willem II paid a rent covering all costs, thus avoiding any operating aid to the football club.
Odločitev občine z dne 31. maja 2010 je temeljila na pogoju, da Willem II izpolnjuje obveznosti iz načrta za prestrukturiranje, katerega cilj je ponovna vzpostavitev dolgoročne sposobnosti preživetja kluba Willem II.
The rent was within the bandwidth of rent paid by others, albeit above the average.
Pogoji tega načrta so vključevali obveznost četrtletnega finančnega poročanja, uravnotežen proračun za naslednjo nogometno sezono, poiskati način za sanacijo bilance stanja, zahtevo za spoštovanje norm nacionalne nogometne zveze za plače igralcev ter vzpostavitev nove strukture upravljanja in nadzora.
In the football season 2009/2010, Willem II faced financial difficulties, and in May 2010 it announced that it was on the brink of bankruptcy.
Nizozemska načrta dodelitve 2,4 milijona EUR za Willem II ni priglasila Komisiji v skladu s členom 108(3) Pogodbe.
The municipality, which had previously suspended the payment of rent for 2009, decided on 31 May 2010 to lower the rent and other cost due with retroactive effect till 2004.
Komisija prav tako ni bila obveščena o odločitvi, sprejeti v letu 2009, da se odloži plačilo letne najemnine za sezono 2009/2010.
The effect of this decision was a decrease by EUR 0,4 million of the annual amount due by the football club during a period of six years, leading to a payment — in two tranches — of EUR 2,4 million to Willem II, a sum from which the outstanding rent for 2009 was deducted.
Možni učinki pomoči
A new lease, replacing the 2004 lease, was concluded on 31 October 2011.
Nizozemska je podvomila o vplivu morebitne pomoči na notranji trg za klube, ki ne igrajo nogometa na evropski ravni.
The decision of the municipality of 31 May 2010 was based on the condition that Willem II fulfils obligations contained in a restructuring plan which aimed at restoring long-term viability of Willem II.
Vendar se profesionalni nogometni klubi štejejo za podjetja in so predmet nadzora državne pomoči.
The conditions of this plan included quarterly financial reporting obligations, a balanced budget for the next football season, finding a way to clean up its balance sheet, the need to respect the national football association's norms for salaries of players, the introduction of a new management and supervision structure.
Nogomet je oblika plačane zaposlitve in zagotavlja storitve za plačilo; razvil je visoko raven profesionalnosti in s tem se je povečal njegov gospodarski učinek [4].
The measures taken by Willem II to fulfil those conditions were subsequently considered satisfactory by the municipality which therefore released the second tranche of the EUR 2,4 million.
Profesionalni nogometni klubi so vključeni v gospodarske dejavnosti na več trgih poleg sodelovanja na nogometnih tekmovanjih, ki imajo mednarodno razsežnost, kot na primer trg za prestop poklicnih igralcev, oglaševanje, sponzorstvo, trženje ali medijska pokritost.
The Netherlands did not notify their plan to award EUR 2,4 million to Willem II to the Commission pursuant to Article 108(3) of the Treaty.
Pomoč profesionalnemu nogometnemu klubu krepi njegov položaj na vsakem od teh trgov, ki večinoma zajemajo več držav članic.
The Commission had also not been informed of the decision taken in 2009 to suspend the payment of the annual rent for the season 2009/2010.
Če se torej državna sredstva uporabljajo za selektivno prednost profesionalnemu nogometnemu klubu, ne glede na ligo, v kateri igra, taka pomoč verjetno izkrivlja konkurenco, kar vpliva na trgovino med državami članicami v smislu člena 107(1) Pogodbe [5].
Possible effect of the aid
Razlogi za sprožitev postopka
The Netherlands has questioned the impact of possible aid on the internal market for clubs not playing football at European level.
V odločitvi o sprožitvi postopka je Komisija prišla do predhodne ugotovitve, da je občina zagotovila selektivno prednost klubu Willem II z uporabo državnih sredstev in zato zagotovila pomoč temu nogometnemu klubu.
However, professional football clubs are considered to be undertakings and are subject to State aid control.
Komisija je tudi sprejela stališče, da ukrepi pomoči profesionalnim nogometnim klubom verjetno izkrivljajo konkurenco in vplivajo na trgovino med državami članicami v smislu člena 107(1) Pogodbe.
Football takes the form of gainful employment and provides services for remuneration; it has developed a high level of professionalism and thereby increased its economic impact [4].
V odločitvi o sprožitvi postopka je Komisija ugotovila, da je Willem II v času, ko je bila pomoč dodeljena, že bil v finančnih težavah.
Professional football clubs deploy economic activities in several markets, other than participating in football competitions, which have an international dimension, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage.
Da bi Komisija ocenila združljivost pomoči s Smernicami o državni pomoči za reševanje in prestrukturiranje podjetij v težavah [6] (v nadaljnjem besedilu: smernice), je zahtevala informacije o skladnosti z vsemi zahtevami, določenimi v smernicah.
Aid to a professional football club strengthens its position on each of those markets, most of which cover several Member States.
Komisija zlasti ni mogla preveriti, ali so bili upoštevani pogoji iz točk od 34 od 37 smernic o naravi in uresničevanju načrta prestrukturiranja.
Therefore, if State resources are used to provide a selective advantage to a professional football club, regardless of the league in which it plays, such aid is likely to have the potential of distorting competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty [5].
Komisija tudi ni mogla preveriti, ali so bili sprejeti ustrezni izravnalni ukrepi v smislu točk od 38 do 42.
Grounds for initiating the procedure
Poleg tega je treba dokazati, da je bila pomoč omejena na najmanjši znesek, ki je potreben, da upravičenec sam plača ustrezen prispevek k prestrukturiranju, in da bo spoštovano načelo „enkrat in zadnjič“.
In the opening decision, the Commission arrived at the preliminary conclusion that the municipality had provided a selective advantage to Willem II with the use of State resources and had, hence, provided aid to the football club.
PRIPOMBE NIZOZEMSKE
The Commission also 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.
Nizozemska se ni strinjala, da ukrep za prestrukturiranje zakupne pogodbe za stadion, pomeni državno pomoč.
In the opening decision the Commission noted that Willem II had been in financial difficulties at the time the aid was awarded.
Po mnenju Nizozemske je občina kot lastnica stadiona uporabila tržne pogoje in ravnala v skladu z načelom vlagatelja v tržnem gospodarstvu in načelom upnika, ko je v letu 2009 odložila najemnino za stadion za glavnega uporabnika ter v letu 2010 znižala najemnino in druge pogodbene pogoje z retroaktivnim učinkom.
In order to assess the compatibility of the aid with the Guidelines on State aid for rescuing and restructuring of firms in difficulty [6] (hereinafter: ‘the Guidelines’), the Commission requested information on the compliance with all requirements set out in the Guidelines.
V primeru stečaja bi Willem II izgubil licenco za profesionalni nogomet.
The Commission was notably unable to verify whether the conditions in points 34-37 of the Guidelines concerning the nature and fulfilment of a restructuring plan had been respected.
Občini bi ostal nogometni stadion, ki bi lahko bil koristen za druge dejavnosti le s precejšnjimi naložbenimi stroški.
The Commission was also unable to verify whether adequate compensatory measures within the meaning of points 38-42 had been taken.
Nizozemska je trdila, da je bila nižja najemnina v skladu z najemninami, ki so se plačevale drugje za druge stadione, zato naj bi bila v skladu s tržnimi pogoji.
It furthermore needed to be demonstrated that the aid had been limited to the minimum necessary, that the beneficiary itself had paid an adequate own contribution to its restructuring and that the ‘one time, last time’ principle would be respected.
Podredno je Nizozemska trdila, da tudi če bi bil ukrep državna pomoč, bi bil združljiv z notranjim trgom.
COMMENTS FROM THE NETHERLANDS
Drugič, trditve temeljijo na smernicah in členu 107(3)(c) Pogodbe.
The Netherlands disagreed that the measure to restructure the stadium lease agreement constituted State aid.
V zvezi s prestrukturiranjem kluba Willem II je Nizozemska opisala finančni položaj tega kluba.
In the view of the Netherlands, the municipality as the owner of the stadium applied market conditions and acted in conformity with the market economy investor and creditor principle by suspending the rent for the main user of the stadium in 2009 and by lowering the rent and other contractual conditions with retroactive effect in 2010.
Vsak nizozemski profesionalni nogometni klub potrebuje dovoljenje KNVB, in to prejme le, če izpolnjuje različne obveznosti.
The municipality would have been stuck with a football stadium that could only be made useful for other activities at substantial investment cost.
Vsako sezono mora klub do 1. novembra, 1. marca in 15. junija predložiti finančno poročilo, v katerem med drugim prikaže svoj trenutni finančni položaj in proračun za naslednjo sezono.
The Netherlands claimed that the lower rent was in line with the rent paid elsewhere for other stadia and that it therefore was in conformity with market conditions.
Na podlagi teh poročil so klubi razvrščeni v tri kategorije (1 – nezadostno, 2 – zadostno, 3 – dobro).
Secondly, the arguments are based on the Guidelines and Article 107(3)(c) of the Treaty.
Če se ustanovi naslednik kluba, ta v profesionalno nogometno ligo ne more vstopiti neposredno, temveč začne v drugi najvišji amaterski ligi.
Regarding the restructuring of Willem II, the Netherlands described the financial situation of the club.
Willem II je s težavami tvegal izgubo licence za udeležbo na profesionalnih nogometnih tekmovanjih.
In the accounting year 2008/2009 [7] Willem II made a loss of EUR 3,9 million on a turnover of EUR 11,4 million and its own equity (eigen vermogen) decreased from EUR 4,1 million to EUR 0,2 Million.
Leta 2010 je bil uvrščen v kategorijo 1.
In 2009/2010 [8] Willem II made a loss of EUR 4,4 million on a turnover of EUR 9,9 million.
Nizozemska je navedla, da je bila zaradi teh težav odločitev občine, da Willemu II dodeli 2,4 milijona EUR, podrejena več pogojem, določenim v načrtu za prestrukturiranje, ki ga je pripravil Willem II [9].
Despite the award of EUR 2,4 million by the municipality, its own equity decreased further from EUR 0,2 million to minus EUR 2,1 million.
Načrt je bil oblikovan tako, da se zdrav finančni položaj doseže v treh letih.
Each Dutch professional football club needs a licence from the KNVB, which it receives only if it complies with various obligations.
Cilj načrta je bil tudi, da se izpolnijo zahteve KNVB za pridobitev statusa kategorije 2 (zadostno) do konca poslovnega leta 2012/2013.
One of the obligations under the system relates to the financial sanity of the club.
Že decembra 2011 je klub dobil status kategorije 2 s strani KNVB.
Each season, a club is obliged to submit financial reports by 1 November, 1 March and 15 June, depicting, inter alia, its current financial situation, as well as the budget for the next season.
Načrt prestrukturiranja je dovoljeval novemu vodstvu, da zmanjša število zaposlenih in igralcev.
On the basis of these reports, clubs are scaled in three categories (1: insufficient, 2: sufficient, 3: good).
V njem je bilo predvideno, da se bo število pogodbenih igralcev zmanjšalo.
Clubs in category 1 may be obliged to present a plan for improvement in order to reach category 2 or 3.
Več igralcev bi prestopilo, obstoječe pogodbe bi se podaljšale za nižje plačilo, nove pogodbe bi bile sklenjene brez plačila za prestop ali pa bi bili igralci najeti pri drugih klubih.
If the club fails to comply with the plan, sanctions may be imposed by the KNVB, including an official warning, a reduction of competition points and — as ultimate sanction — withdrawal of the licence.
Cilj načrta je bil zmanjšati stroške zaposlenih in igralcev s 77 % na manj kot 55 %.
A professional football club in the Netherlands, which is declared bankrupt, loses its licence.
Devet zasebnih podjetij se je v letu 2009 dogovorilo za skupno posojilo 2,25 milijona EUR za Willem II v času, ko so se pojavile finančne težave.
If a successor club is founded, it would not be admitted to the professional football leagues directly, but it would have to start in the second-highest amateur league.
Leta 2010 jih je bilo mogoče prepričati, da podaljšajo trajanje posojil, da ne vložijo zahtevkov do vzpostavitve zadostne likvidnosti kluba Willem II in da sprejmejo nižje obresti na te terjatve; šest od njih je šlo še dalj in odpisalo 10 % svojih terjatev.
With its difficulties, Willem II risked to lose its licence to participate in professional competitions.
Cilj načrta prestrukturiranja je bil omogočiti klubu Willem II, da v treh letih doseže zmerne dobičke iz poslovanja.
It was scaled in the category 1 in 2010.
Načrt se je izkazal za realnega.
The Netherlands advised that in view of these difficulties the decision of the municipality to award EUR 2,4 million to Willem II was subordinated to a number of conditions set out in the restructuring plan drawn up by Willem II [9].
Willem II je v poslovnih letih 2010/2011 in 2011/2012 ustvaril dobiček približno 0,3 milijona EUR ter manjše zneske v letu 2012/2013; do 30. junija 2012 je izboljšal položaj lastniškega kapitala na –1,4 milijona EUR, do 30. junija 2013 pa na –1,3 milijona EUR in dosegel pozitivno poslovanje v knjigovodskem letu 2013/2014.
The plan was designed to lead to a healthy financial position over a period of 3 years.
PRIPOMBE ZAINTERESIRANIH STRANI
It was also the aim of the plan to meet the requirements of the KNVB to obtain the category 2 status (sufficient) by the end of its financial year 2012/2013.
Občina je predložila pripombe v postopku, ki so pretežno enake kot pripombe, ki jih je predložila Nizozemska.
Already in December 2011 the category 2 status was awarded by KNVB.
Občina je predložila tudi posebne informacije o finančnem položaju kluba Willem II v letu 2009 in študijo, ki jo je novembra 2013 opravila revizijska hiša Deloitte Financial Advisory Services o stroških različnih možnosti, ki jih je imela občina v letu 2010, da bi utemeljila svoje stališče, da so bili ukrepi, sprejeti leta 2009 in 2010, razumni.
The restructuring plan entailed a new management, cuts in staff and in the group of players.
OCENA UKREPA
It foresaw that the number of contract players is reduced.
Obstoj državne pomoči v skladu s členom 107(1) Pogodbe
Several players will be transferred, existing contracts prolonged for lower pay, new contracts will be either concluded free of transfer payments or players be rented from other clubs.
V skladu s členom 107(1) Pogodbe je državna pomoč pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco, tako da daje gospodarsko prednosti posameznim podjetjem ali proizvodnji posameznega blaga, kolikor prizadene trgovino med državami članicami.
It was the plan's objective to reduce the cost of personnel and players from 77 % to below 55 %.
Pogoji, določeni v členu 107(1) Pogodbe, so kumulativni in za to, da se ukrep opredeli kot državna pomoč, morajo biti izpolnjeni vsi pogoji.
Nine private entities had agreed to altogether lend EUR 2,25 million to Willem II in 2009, when the financial difficulties arose.
Na podlagi odločitve o sprožitvi postopka Komisija ocenjuje obstoj državne pomoči v odločitvi občine iz leta 2009, da prekine plačilo najemnine za uporabo stadiona kluba Willem II, in odločitvi občine iz maja 2010, da z retroaktivnim učinkom zniža najemnino in druge stroške uporabe stadiona.
In 2010, they could be persuaded to extend the duration of the loans, not to pursue their claims until the restoration of sufficient liquidity of Willem II, and to accept a lower interest on these claims; six of them went further and dropped 10 % of their claims.
Komisija ugotavlja, da sta ukrepa tesno povezana glede njunega časovnega razporeda, namena in položaja kluba Willem II, zato jih je treba obravnavati skupaj.
Aim of the restructuring plan was to enable Willem II to achieve within 3 years a moderate operating profit.
Financiranje iz državnih sredstev
The plan tuned out to be realistic.
O obeh ukrepih je odločala občina, in imata neposredne finančne posledice za njen proračun, zato vključujeta uporabo državnih sredstev.
Willem II made a profit of around EUR 0,3 million in 2010/2011 and in 2011/2012. and smaller amounts in 2012/2013; it improved its own equity position to minus EUR 1,4 million per 30 June 2012, minus 1,3 per 30 June 2013, and turned it into positive with the accounting year 2013/2014.
Prenos državnih sredstev lahko obstaja v različnih oblikah, kot so neposredna nepovratna sredstva, posojila, jamstva, neposredne naložbe v kapital podjetij in prejemki v naravi.
COMMENTS FROM INTERESTED PARTIES
Odpoved prihodkom, ki bi se sicer plačali državi, se prav tako šteje za prenos državnih sredstev.
The municipality submitted observations under the procedure which were largely identical with the observations submitted by the Netherlands.
Gospodarska prednost
The municipality also provided specific information on the financial situation of Willem II in 2009 and submitted a study, conducted in November 2013 by Deloitte Financial Advisory Services, concerning the cost of the various options open to the municipality in 2010, in order to support its view that the measures decided in 2009 and 2010 had been rational.
Ukrepi morajo zagotavljati gospodarsko prednost klubu Willem II, ki te ne bi imel pod običajnimi tržnimi pogoji.
ASSESSMENT OF THE MEASURE
Nizozemska in občina trdita, da je občina ravnala v skladu z načelom vlagatelja v tržnem gospodarstvu in načelom upnika v tržnem gospodarstvu, zato ni omogočila nikakršne prednosti klubu Willem II.
Presence of State aid according to Article 107(1) of the Treaty
Komisija se s to analizo ne strinja iz naslednjih razlogov.
According to Article 107(1) of the Treaty, State aid is awarded by a Member State or through State resources in any form whatsoever, which distorts or threatens to distort competition by providing an economic advantage to certain undertakings or the production of certain goods in so far as it affects trade between Member States.
Kadar se finančni položaj podjetja izboljša zaradi posredovanja države, je mogoče predvidevati, da obstaja prednost.
The conditions laid down in Article 107(1) of the Treaty are cumulative and therefore, for a measure to be qualified as State aid, all the conditions must be fulfilled.
To se oceni tako, da se finančni položaj podjetja po ukrepu primerja z njegovim finančnim položajem, če ukrep ne bi bil uveden.
On the basis of the opening decision, the Commission assesses with regard to the presence of aid the decision of the municipality in 2009 to suspend the payment of rent for the use of the stadium by Willem II and the decision of the municipality taken in May 2010 to lower, with retroactive effect, the rent and other cost for the use of the stadium.
Brez posredovanja bi klub ostal v finančnih težavah, obstajala bi nevarnost, da gre v stečaj in je nazadoval v nižjo ligo.
The Commission notes that both actions are closely linked as regards their chronology, their purpose and the situation of Willem II at the time and should therefore be examined together.
Ni sporno, da se je finančni položaj kluba Willem II vidno izboljšal z ukrepi, ki so predmet preiskave.
Financing through State resources
To ne bi pomenilo neupravičene prednosti, če bi občina lahko dokazala, da je ravnala v skladu z načelom vlagatelja v tržnem gospodarstvu in z načelom upnika v tržnem gospodarstvu.
Both measures were decided by the municipality and they have direct financial consequences for its budget; they thus involve the use of State resources.
Komisija ugotavlja, da je občina leta 2004 pridobila polno lastništvo stadiona.
The transfer of State resources may take many forms, such as direct grants, loans, guarantees, direct investment in the capital of enterprises and benefits in kind.
Za to pridobitev je plačala ekonomsko vrednost stadiona, ki je bila določena na podlagi zunanje strokovne ocene.
Waiving revenue which would otherwise have been paid to the State also constitutes a transfer of State resources.
Občina je leta 2004 sklenila zakup s klubom Willem II ob polnem vedenju, da stadion ni večnamenska arena, temveč nogometni stadion, katerega glavni uporabnik je Willem II, in da so možnosti njegove uporabe za druge dejavnosti razen nogometa zelo omejene.
Economic advantage
Občina je torej vedela, da je uporaba stadiona odvisna od nadaljnje zmožnosti, da Willem II plačuje najemnino in druge stroške, določene v pogodbi.
The measures need to provide an economic advantage to Willem II which it would not have had under normal market conditions.
Vlagatelj v tržnem gospodarstvu ne bi prevzel takega tveganja ali pa bi ga prevzel le v zameno za ustrezno stopnjo dobička in zavarovanje pred kakršno koli možnostjo plačilne nesposobnosti glavnega uporabnika.
The Netherlands and the municipality claim that the municipality acted in compliance with the market economy investor principle and the market economy creditor principle and, hence, did not provide any advantage to Willem II.
Ko je občina leta 2010 obvestila občinski svet, da je Willem II na robu stečaja, je ugotovila tudi, da je bila uporaba stadiona od leta 2004 nevtralna za proračun.
The Commission does not agree with this view for the following reasons.
Če najem iz leta 2004 ni ustvaril razumnega dobička, so bile spremembe zakupnih pogojev leta 2010 z retroaktivnim učinkom izvedene ob zavedanju, da bo to za uporabo od leta 2004 pomenilo izgubo.