natgillin/translations-raw huggingface dataset:
Moreover, even assuming that the IAE tax introduced in 1988 could derive from the 1966 Tax on Activities and Commercial and Industrial Benefits, the Commission notes that the Spanish authorities also recognize that Correos enjoyed full exemption from the 1966 Tax on Activities and Commercial and Industrial Benefits when it was an administrative body due to its nature (see recital 103).
Nominalni zneski, ki jih je treba vrniti in ustrezajo različnim nezdružljivim ukrepom pomoči, znašajo 166,112 milijona EUR za nadomestila za obveznost zagotavljanja univerzalne storitve, dodeljena družbi Correos na podlagi zakona o poštnih storitvah iz leta 1998 (glej uvodno izjavo 267), 752840,50 EUR za oprostitve plačila davka na nepremičnine (glej uvodno izjavo 316) in 113591,24 EUR za delno oprostitev plačila davka na gospodarske dejavnosti (glej uvodno izjavo 317).
Correos has been an administrative body until 1990 (see recital 22) so it has a priori never been subject to the 1966 Tax on Activities and Commercial and Industrial Benefits while the IAE Tax system has clearly classified Correos in a specific taxable category and Correos has benefited from a 50 % reduction of the payable amount under that category.
Vračilo pomoči bi moralo zajeti obdobje od datuma, ko je bila upravičencu dodeljena prednost, tj. ko mu je bila pomoč dana na voljo, do datuma njenega dejanskega vračila, zneskom, ki jih je treba vrniti, pa se prištejejo obresti do datuma dejanskega vračila.
The Commission therefore maintains its views that the IAE tax exemption does not constitute existing aid.
Upošteva se lahko tudi prilagoditev davka iz uvodnih izjav 268 in 269 –
The Commission notes that the IBI and IAE tax exemptions have not been subject to notification under Article 108(3) of the Treaty.
SPREJELA NASLEDNJI SKLEP:
Therefore, the tax exemptions granted to Correos constitute unlawful aid within the meaning of Article 1(f) of Regulation (EU) 2015/1589.
Člen 1
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
Znesek v višini 317,387 milijona EUR, ki je bil družbi Correos dodeljen v obliki nadomestil za obveznost zagotavljanja univerzalne storitve na podlagi zakona o poštnih storitvah iz leta 1998 in ga je Španija dodelila v nasprotju s členom 108(3) Pogodbe, pomeni državno pomoč v smislu člena 107(1) Pogodbe.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to paragraphs (2) or (3) of Articles 107 of the Treaty.
Državna pomoč v višini 752840,50 EUR, ki jo je Španija nezakonito dodelila družbi Correos v obliki oprostitve plačila davka na nepremičnine (Impuesto sobre Bienes Inmuebles) v nasprotju s členom 108(3) Pogodbe, ni združljiva z notranjim trgom.
The Commission observes that the IBI and IAE tax exemptions relieve Correos from costs which it would normally have had to bear in its day-to-day management or normal activities.
Člen 4
In other words, those exemptions constitute operating aid, without any limitation in time.
Kapitalski vložki, ki jih je Španija izvedla za družbo Correos v letih 2004, 2005 in 2006, ne pomenijo pomoči v smislu člena 107(1) Pogodbe.
As a general rule, operating aid cannot be deemed compatible with the internal market under paragraphs (2) or (3) of Article 107 of the Treaty.
Člen 5
(309) Moreover, the Spanish authorities have not advanced any arguments, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, showing that the IBI and IAE tax exemptions granted to Correos could fall under any of the exemptions listed in paragraphs (2) or (3) of Article 107of the Treaty.
Državna pomoč v obliki nadomestila, dodeljenega družbi Correos za razpošiljanje volilnega gradiva, pomeni veljavno pomoč v smislu člena 1(b) Uredbe (EU) 2015/1589.
The Spanish authorities have also provided no justification, before the adoption of the 2016 Opening Decision or in the course of the formal investigation procedure, according to which the IBI and IAE exemptions (which apply in any case not only to SGEI but also purely commercial activities) could be compatible under Article 106(2).
Člen 6
Considering the above, the Commission considers that the IBI and IAE tax exemptions constitute incompatible State aid and the corresponding amounts should be recovered.
Španija izterja nezdružljivo pomoč, dodeljeno na podlagi ukrepov iz členov 1, 2 in 3.
Correos argues in this respect that even if the Commission were to find the IBI tax exemptions incompatible, these could not be recovered because of the res judicata principle which would entail, according to Correos that the judgment of the Spanish Supreme Court could no longer be put in question (see recital 69).
Znesek državne pomoči iz drugega pododstavka člena 1 se lahko nadalje zmanjša z odbitkom davka, ki je bil plačan za prejeto pomoč, če upravičenec ne bo upravičen do dodatne davčne olajšave, kot je navedeno v odstavku 50 Obvestila o vračilu.
The Commission does not share the views of Correos on this point.
Zneski, ki jih je treba izterjati, vključujejo obresti od datuma, ko so bili dani na voljo upravičencu, do datuma njihove dejanske izterjave.
First the Spanish Supreme Court has not ruled on the existence or non-existence of aid in the IBI exemptions granted by the local Courts (see recitals 40 and 41).
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe (ES) št. 794/2004.
The only conclusion of the Supreme Court was that the IBI exemptions were not justified.
Izterjava pomoči iz členov 1, 2 in 3 se izvede takoj in učinkovito.
As explained by the Spanish authorities, the Court also did not have the powers to order recovery.
2.
The res judicata can therefore not be evoked in this context given that there is actually no judgment concluding that Correos should not repay the corresponding amounts.
Španija zagotovi, da se ta sklep izvede v štirih mesecih po uradnem obvestilu o tem sklepu.
Second, the assessment of the compatibility of aid is an exclusive competence of the Commission and to the extent that there is State aid, the national Courts could not pronounce themselves on compatibility and recovery.
Člen 8 1.
The recovery amount for the IBI exemption in nominal terms corresponds to the sum of the exemptions granted to Correos by local Courts between 2008 and 2013 and is equal to EUR 752840,50.
Španija v dveh mesecih po uradnem obvestilu o tem sklepu Komisiji predloži naslednje informacije: (a) skupni znesek (glavnica in obresti), ki ga je treba izterjati od upravičenca;
The actual amount to be recovered will include interests from the date on which each tax refund was paid to Correos until their actual recovery.
podroben opis že sprejetih in načrtovanih ukrepov za uskladitev s tem sklepom; (c) dokumente, ki dokazujejo, da se je od upravičenca zahtevalo vračilo pomoči.
The recovery amount for the IAE partial exemption in nominal terms corresponds to the total amount of IAE reduction granted to Correos from 2004 to 2017: EUR 113591,24.
2.
The actual amount to be recovered will include interests from the date on which the reduced IAE taxes were paid by Correos until their actual recovery.
Španija obvešča Komisijo o napredku glede sprejetih nacionalnih ukrepov za izvedbo tega sklepa, dokler se izterjava pomoči iz členov 1, 2 in 3 ne konča.
THE THREE CAPITAL INCREASES GRANTED RESPECTIVELY IN 2004, 2005 AND 2006
Na zahtevo Komisije takoj predloži informacije o že sprejetih in načrtovanih ukrepih za uskladitev s tem sklepom.
The Spanish authorities have argued that the three capital increases granted to Correos in 2004 (EUR 16 million), 2005 (EUR 16 million) and 2006 (EUR 16 million) complied with the MEIP and therefore did not constitute State aid.
Predloži tudi podrobne informacije o zneskih pomoči in obrestih vračila, ki jih je upravičenec že vrnil.
According to the Spanish authorities, those capital increases were part of Correos' strategic business plan for the period 2001-2006 in order to compensate for the slowing down of the postal market.
Člen 9
This included investments in Correos' infrastructure, organization structure and automation process.
Ta sklep je naslovljen na Kraljevino Španijo.
Following the doubts expressed by the Commission in the 2016 Opening Decision, the Spanish authorities have provided the Commission with additional arguments in favour of MEIP compliance (see section 4.1.3), namely:
V Bruslju, 10. julija 2018
the prospects of Correos were good at the moment of the investment based on ex-ante multiannual plans.
Za Komisijo
In particular, the 2004-2006 multiannual plans foresaw an improvement in the profitability of Correos against profit stability in the event of no investment activity.
Članica Komisije
In that sense the capital increases were a key element in achieving the ex-ante forecasted profitability of the company.
UL C 129, 12.4.2016, str. 10.
the modernisation of the company was a coherent business decision that any shareholder would have upheld, specifically for 2004-2006 the investment activity was higher than the average of 1994-2004, therefore the capital increases were part of the response to the need for additional funding.
Glej sprotno opombo 1.
the company made profits following the investments (even excluding the USO compensation received by Correos),
Direktiva 97/67/ES Evropskega parlamenta in Sveta z dne 15. decembra 1997 o skupnih pravilih za razvoj notranjega trga poštnih storitev v Skupnosti in za izboljšanje kakovosti storitve (UL L 15, 21.1.1998, str. 14).
an ex-post independent study (from Ernst-Young) based on ex-ante data concluded that the expected return of the Spanish State's investment in Correos was greater than its cost of capital at the time of the investment.
V dodatni določbi in členu 15(2) zakona o poštnih storitvah iz leta 1998 so navedene naslednje storitve, ki spadajo na področje univerzalne poštne storitve: (1) storitve denarnih nakazil; (2) redno zagotavljanje nacionalnih in mednarodnih poštnih storitev za poštne pošiljke, ki vsebujejo naslov, ki ga pošiljatelj navede na sami pošiljki ali njeni embalaži.
The decisions of the State were based on multi-annual plans which clearly foresaw an improvement of profitability of Correos and that this was further confirmed by the facts.
V členu 18 zakona o poštnih storitvah iz leta 1998 je rezervirano področje opredeljeno kot: storitve denarnih nakazil; sprejem, sortiranje, prevoz in dostava med mesti priporočenih in navadnih pošiljk, pisem in razglednic, ki tehtajo do 100 gramov (od 1. januarja 2006 je bila teža omejena na 50 gramov); čezmejne poštne storitve (pošiljke, poslane v drugo državo ali prejete iz druge države), vključno s poslanimi in prejetimi pismi in razglednicami, z navedenimi omejitvami glede cene, teže in datuma; sprejem vlog, pisem in obvestil, ki so jih državljani naslovili na organe javne uprave.
The Commission takes the view that the 2004-2006 capital injections can be regarded as complying with the MEIP and therefore does not constitute State aid within the meaning of Article 107(1) of the Treaty.
Direktiva 2008/6/ES Evropskega parlamenta in Sveta z dne 20. februarja 2008 o spremembi Direktive 97/67/ES glede popolnega oblikovanja notranjega trga poštnih storitev v Skupnosti (UL L 52, 27.2.2008, str. 3).
THE COMPENSATIONS GRANTED TO CORREOS FOR THE ORGANISATION OF ELECTIONS
Zadeva C-280/00, Altmark Trans GmbH in Regierungspräsidium Magdeburg proti Nahverkehrsgesellschaft Altmark GmbH, ECLI:EU:C:2003:415.
The compensation is paid directly from the State General Budget and is imputable to the State and granted through State resources.
Sporočilo Komisije: Okvir Evropske unije za državno pomoč v obliki nadomestila za javne storitve (UL C 8, 11.1.2012, str. 15).
It follows from the case-law that Article 107 of the Treaty does not apply where the State acts ‘by exercising public power’ or where public entities act ‘in their capacity as public authorities’.
„Final report on costing and financing of universal service obligations in the postal sector in the European Union“ (Končno poročilo o stroških in financiranju obveznosti zagotavljanja univerzalne storitve v poštnem sektorju v Evropski uniji), november 1998, National Economic Research Associates (NERA), http://ec.europa.eu/internal_market/post/doc/studies/1998-nera_en.pdf.
An entity may be deemed to act by exercising public powers where the activity in question is a task that forms part of the essential functions of the State or is connected with those functions by its nature, its aim and the rules to which it is subject.
Glej sodbe Sodišča z dne 16. marca 2006 v zadevi C-234/04, Kapferer, ECLI:EU:C:2006:178, točki 20 in 21; z dne 6. oktobra 2009 v zadevi C-40/08, Asturcom Telecomunicaciones, ECLI:EU:C: 2009:615, in z dne 11. novembra 2015 v zadevi C-505/14, Klausner Holz Niedersachsen, ECLI:EU:C:2015:742, točki 36 in 45.
Generally speaking, unless the Member State concerned has decided to introduce market mechanisms, activities that intrinsically form part of the prerogatives of official authority and are performed by the State do not constitute economic activities.
Sodba Sodišča z dne 3. julija 2003 v združenih zadevah C-83/01 P, C-93/01 P in C-94/01 P, Chronopost proti UFEX in drugim, ECLI:EU:C:2003:388.
In the case at hand, the services provided by Correos are part of the State's obligation of regulating and organizing the election procedure, which recognizes the right to vote either in person or via postal ballot.
Sodba Sodišča z dne 1. julija 2008 v združenih zadevah C-341/06 P in C-342/06 P, Chronopost in La Poste proti UFEX in drugim, ECLI:EU:C2008:375.
The Spanish authorities and/or Correos argue that all the activities performed by Correos in the context of the organization of elections should be considered to be part of the prerogatives of the State and that therefore Correos should not be considered as an undertaking when performing these activities (see recitals 79-81, 118 and 119).
Sodba španskega vrhovnega sodišča z dne 2. oktobra 2006, št. 89/2004.
The Commission considers the activities that are directly related to the voting procedure such as the handling of postal ballots, the sending of materials by the Electoral Roll Office (e.g. voter registration cards) and the collection of electoral documentation once the counting is complete to be part of the essential functions of the State.
Sklep Komisije 2012/21/EU z dne 20. decembra 2011 o uporabi člena 106(2) Pogodbe o delovanju Evropske unije za državno pomoč v obliki nadomestila za javne storitve, dodeljenega nekaterim podjetjem, pooblaščenim za opravljanje storitev splošnega gospodarskega pomena (UL L 7, 11.1.2012, str. 3).
Without that compensation, Correos would have to bear those costs itself.
Zadeva C-124/10 P, Komisija proti EDF, ECLI:EU:C:2012:318.
The compensation therefore constitutes an advantage to Correos since it relieves the latter of a burden it would otherwise need to bear absent that compensation.
Sodba Sodišča z dne 3. julija 2003 v združenih zadevah C-83/01 P, C-93/01 P in C-94/01 P, Chronopost proti UFEX in drugim, ECLI:EU:C:2003:388.
The measure is clearly selective as it benefits only one undertaking: Correos.
Sodba Sodišča z dne 1. julija 2008 v združenih zadevah C-341/06 P in C-342/06 P, Chronopost in La Poste proti UFEX in drugim, ECLI:EU:C2008:375.
As explained in recital 204, any measure benefiting Correos is liable to affect competition and trade between Member States.
Odločba Komisije 98/365/ES z dne 1. oktobra 1997 o domnevni državni pomoči Francije za družbo SFMI-Chronopost (UL L 164, 9.6.1998, str. 37).
The Commission considers the financing of the distribution of electoral material for electoral candidates to constitute State aid within the meaning of Article 107(1) of the Treaty.
Zaupni podatki.
According to the Spanish authorities and Correos (see recitals 83-85 and 121), should financing of the distribution of electoral material for electoral candidates constitute aid, it would be existing aid since it predates the accession of Spain to the European Economic Community in 1986.
Comisión Nacional de los Mercados y la Competencia: komisija CNMC bo sprejela sklepe, ko bodo določeni neto stroški univerzalne poštne storitve in nepravično bremeza ta različna leta.
The Spanish authorities explain in particular that the compensation granted to electoral candidates for the distribution of electoral material has been in place since 1977 without undergoing any substantial modifications.
Zadeva C-460/07, Sandra Puffer proti Unabhängiger Finanzsenat, Außenstelle Linz, ECLI:EU:C:2009:254.
Based on the information submitted by the Spanish authorities, the Commission notes that the scheme which dates back to 1977, provided for fixed low tariffs that were applicable to all elections (local, regional, national and Union).
Sklep Komisije 2011/3/EU z dne 24. februarja 2010 o pogodbah o izvajanju javne službe prevoza, ki sta jih sklenila dansko ministrstvo za promet in družba Danske Statsbaner (Državna pomoč C 41/08 (ex NN 35/08)) (UL L 7, 11.1.2011, str. 1).
Correos also received for each election partial funding of the full delivery cost over the whole period.
Pri metodologiji razporeditve stroškov se neto stroški obveznosti javne službe, kot je obveznost zagotavljanja univerzalne storitve, izračunajo tako, da se od nastalih stroškov odštejejo prihodki, pridobljeni med izvajanjem obveznosti javne službe.
The Commission concludes that the financing of the distribution of electoral material for electoral candidate qualifies as existing aid within the meaning of Article 1(b) of Regulation (EU) 2015/1589.
Na podlagi navedene metodologije se lahko navedenim neto stroškom prišteje razumni dobiček, da se izračuna najvišji znesek dovoljenega nadomestila.
The compensation granted to Correos for the distribution of electoral material sent out by political candidates constitutes existing aid and will be dealt with separately in accordance with Articles 17, 18 and 19 of Council Regulation (EC) No 659/1999.
Donos iz poslovanja je ukrep za donosnost, znan tudi kot stopnja dobička iz poslovanja.
SUMMARY CONCLUSIONS
Izračuna se kot razmerje med neto dobičkom iz poslovanja (pred obrestmi in obdavčitvijo) in prihodki od prodaje.
The USO compensations granted to Correos under the 1998 Postal Law, the tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE), and the compensation granted to Correos for the distribution of electoral material constitute aid measures within the meaning of Article 107(1) of the Treaty because they relieved Correos of costs that are normally borne by private undertakings.
Natančneje, neto dobiček iz poslovanja je razlika med prihodki in stroški na ravni poslovanja.
The three capital increases granted in 2004, 2005 and 2006, do not constitute aid within the meaning of Article 107(1) of the Treaty because the State acted in conformity with the MEIP.
Zadeva T-358/94, Compagnie nationale Air France proti Komisiji Evropskih skupnosti, ECLI:EU:T:1996:194, točka 56.
The Commission finds that Spain unlawfully implemented the aid measures referred to in Recital (338) in breach of Article 108(3) of the Treaty, with the exception of the compensation granted to Correos for the distribution of electoral material sent out by political candidates which constitutes existing aid.
Zadeva 248/84, Zvezna republika Nemčija proti Komisiji Evropskih skupnosti, ECLI:EU:C:1987:437, točka 17, ter združeni zadevi T-92/00 in T-103/00, Territorio Histórico de Álava – Diputación Foral de Álava (T-92/00), Ramondín, SA in Ramondín Cápsulas, SA (T-103/00) proti Komisiji Evropskih skupnosti, ECLI:EU:T:2002:61, točka 57.
The USO compensations granted to Correos under the 1998 Postal Law constitutes incompatible aid pursuant to Article 106(2) of the Treaty to the extent that they overcompensated Correos.
Združene zadeve od C-180/98 do C-184/98, Pavel Pavlov in drugi proti Stichting Pensioenfonds Medische Specialisten, ECLI:EU:C:2000:428, točka 74.
The tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE) constitute incompatible aid.
Zadeva C-41/90, Höfner & Fritz Elser proti Macrotron GmbH, ECLI:EU:C:1991:161, točka 21, ter združene zadeve od C-180/98 do C-184/98, Pavel Pavlov in drugi proti Stichting Pensioenfonds Medische Specialisten, ECLI:EU:C:2000:428, točka 74.
The compensation granted to Correos for the distribution of electoral material sent out by political candidates constitutes existing aid and will be dealt with separately in accordance with Articles 17, 18 and 19 of Regulation (EC) No 659/1999.
Zadeva C-118/85, Komisija Evropskih skupnosti proti Italijanski republiki, ECLI:EU:C:1987:283, točka 7.
RECOVERY
Zadevi C-82/01 P, Aéroports de Paris proti Komisiji Evropskih skupnosti, ECLI:EU:C:2002:617, točka 74, in C-49/07, Motosykletistiki Omospondia Ellados NPID (MOTOE) proti Elliniko Dimosio, ECLI:EU:C:2008:376, točka 25.
According to the Treaty and the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
Glej tudi sporočilo Komisije o uporabi pravil Evropske unije o državni pomoči za nadomestilo, dodeljeno za opravljanje storitev splošnega gospodarskega pomena (UL C 8, 11.1.2012, str. 4), odstavek 9.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Zadevi C-49/07, Motosykletistiki Omospondia Ellados NPID (MOTOE) proti Elliniko Dimosio, ECLI:EU:C:2008:376, točka 27, in C-244/94, Fédération française des sociétés d'assurance, Société Paternelle-Vie, Union des assurances de Paris-Vie in Caisse d'assurance et de prévoyance mutuelle des agriculteurs proti Ministère de l'Agriculture et de la Pêche, ECLI:EU:C:1995:392, točka 21.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Zadevi C-39/94, Syndicat français de l'Express international (SFEI) in drugi proti La Poste in drugim, ECLI:EU:C:1996:285, točka 60, in C-342/96, Kraljevina Španija proti Komisiji Evropskih skupnosti, ECLI:EU:C:1999:210, točka 41.
In line with the case-law, Article 16(1) of Regulation (EU) 2015/1589 stated that ‘where negative decisions are taken in cases of unlawful aid, the Commission shall decide that the Member State concerned shall take all necessary measures to recover the aid from the beneficiary […]’.
Zadeva C-173/73, Italijanska republika proti Komisiji Evropskih skupnosti, ECLI:EU:C:1974:71, točka 13.
Thus, given that the USO compensations granted to Correos under the 1998 Postal Law (to the extent that they overcompensated Correos) and the tax exemptions from the real estate tax (IBI) and the tax on economic activities (IAE) were implemented in violation of Article 108 of the Treaty, and are to be considered as unlawful and incompatible aid, they must be recovered in order to re-establish the situation that existed on the market prior to their granting.
Glej odstavke od 71 do 82 sklepa o začetku postopka iz leta 2016.
The nominal recovery amounts corresponding to the different incompatible aid measures are EUR 166,112 million for the USO compensations granted to Correos under the 1998 Postal Law (see recital 267), EUR 752840,50 for the IBI exemptions (see recital 316) and EUR 113591,24 for the IAE partial exemptions (see recital 317).
Glej uvodne izjave od 296 do 320 Sklepa 2012/321/EU.