natgillin/translations-raw huggingface dataset:
Under normal market conditions, an undertaking would have to establish a VRS in order to encourage its personnel to retire.
Grčija je v odgovoru na sklep o začetku postopka dodatno pojasnila metodo, s katero so bile določene provizije za storitve, opredeljene v različnih sporazumih o ravni storitve med družbama Trainose in OSE.
As argued by Greece, TRAINOSE however had no funds for such a scheme, and therefore the scheme for the transfer of employees to other public sector employers was established by the Greek State.
Kot je navedeno v uvodni izjavi 72, je Grčija trdila, da so bili sporazumi o ravni storitve v skladu s priporočili trojke sklenjeni pod tržnimi pogoji in tako družbi Trainose niso dodelili gospodarske prednosti.
Likewise, the argument that the measure does not confer an advantage on TRAINOSE because it is in compensation for a certain disadvantage that this undertaking inherited from obligations under past collective employment agreements cannot be accepted.
Zato je treba proučiti, ali so pogoji sporazumov o ravni storitve, sklenjenih med družbama Trainose in OSE, družbi Trainose zagotovili gospodarsko prednost, ki je v običajnih tržnih razmerah ne bi imela.
The transfer of TRAINOSE employees had the effect of reducing the personnel costs that TRAINOSE would have had to pay and which constitute normal costs of an undertaking, even if those costs arose as a result of the specific status of TRAINOSE's employees and were higher than those of employees which did not enjoy a similar status.
V ta namen mora Komisija presoditi, ali bi hipotetični udeleženec v tržnem gospodarstvu v podobnem položaju, kot je družba OSE, ob upoštevanju razpoložljivih informacij in prevladujočih tržnih razmer v tistem obdobju ter katerih koli predvidljivih dogodkov, zadevne sporazume o ravni storitve sklenil pod enakimi pogoji.
Moreover, the financial advantages of TRAINOSE resulting from the lower personnel costs due to the transfer of some of its employees to other public sector employers cannot be compared with the alleged disadvantages arising from the quasi civil servant status for the employees of TRAINOSE under the collective agreements.
Sporazumi o ravni storitve niso bili sklenjeni na podlagi konkurenčnega, preglednega, nediskriminatornega in brezpogojnega razpisa, ki bi zagotovil neposredne in specifične dokaze o skladnosti s tržnimi razmerami.
To respond to the arguments invoked by Greece concerning the alleged disadvantages caused by the quasi civil servant status of TRAINOSE's employees, three considerations can be made.
Trojka je priporočila, da se sporazumi o ravni storitve sklenejo, da bi formalizirali že obstoječe poslovne odnose z družbo OSE, ki je bila takrat ne le upravljavec infrastrukture, temveč je družbi Trainose zagotavljala tudi tirna vozila, storitve vzdrževanja, usposabljanje osebja, pisarniške prostore in avtobuse.
First, TRAINOSE, in the wake of the full opening of the Greek railway market to competition, had and continues to maintain trained and competent personnel, without which its market position could not have been maintained.
V času sklenitve sporazumov o ravni storitve je bila družba Trainose edini železniški prevoznik v Grčiji.
Second, as pointed out by Greece, under the new Collective Employment Agreement, numerous benefits of TRAINOSE's employees were abolished and measures were taken to reduce the costs of existing personnel for TRAINOSE.
Družba Trainose je bil tudi odvisna od številnih storitev, ki jih je opravljala družba OSE.
Third, there are currently no other rail operators active in Greece and the general comparison conducted by Greece with other private sector employees with similar work experience cannot be considered as a valid benchmark taking into account the specificity of TRAINOSE's personnel.
Dejstvo, da sporazumi o ravni storitve niso bili sklenjeni na podlagi razpisa, ne pomeni, da niso skladni s tržnimi razmerami.
In view of the above considerations, the costs related to the benefits stemming from earlier law appear to be normal costs to be borne by any company.
Ob odsotnosti razpisa se lahko skladnost navedenih sporazumov s tržnimi razmerami presodi glede na pogoje, pod katerimi so primerljivi zasebni subjekti izvedli primerljive transakcije v primerljivih okoliščinah (primerjalna analiza) ali z drugimi metodami presoje.
Therefore, the relief of such costs through the transfer of employees favours TRAINOSE within the meaning of Article 107(1) of the Treaty.
Da bi opredelili ustrezno primerjalno analizo, je treba posebno pozornost nameniti vrsti zadevnega subjekta, vrsti obravnavane transakcije in zadevnemu trgu ali trgom.
The transfer of employees benefited only TRAINOSE and is therefore selective within the meaning of Article 107(1) of the Treaty.
V primeru pomembnih gospodarskih dogodkov je zelo pomemben tudi časovni okvir transakcije.
For the reasons outlined in Section 7.1.2.4, the transfer of employees distorted or threatened to distort competition in the internal market and was also liable to affect trade between Member States.
Po potrebi je treba obstoječe primerjalne analize prilagoditi glede na posebnosti državne transakcije.
In the light of the foregoing, the Commission considers that the transfer of TRAINOSE's employees to other public sector employers between 2011 and 2013 constitutes State aid within the meaning of Article 107(1) of the Treaty.
S primerjalno analizo se pogosto ne določi ena sama natančna referenčna vrednost, ampak se s presojo sklopa primerljivih transakcij določi lestvica možnih vrednosti.
As stated in Section 3.5.5, in the Opening Decision the Commission expressed doubts as to whether the SLAs between TRAINOSE and OSE were concluded on market terms.
Sporazum o ravni storitve za vzdrževanje tirnih vozil
In response to the Opening Decision, Greece provided further clarifications on the method by which the fees for the services specified in the various SLAs between TRAINOSE and OSE were established.
Komisija ugotavlja, da je bila cena za opravljanje storitev vzdrževanja tirnih vozil določena kot funkcija stroškov materiala in nadomestnih delov, stroškov osebja za vzdrževanje in ustreznih upravnih stroškov.
As stated in recital 72, Greece asserted that in line with the recommendations of the Troika, the SLAs were concluded on market terms and therefore did not confer any economic advantage on TRAINOSE.
Torej je cena, določena v sporazumu o ravni storitve, zajemala vse stroške, povezane s storitvami vzdrževanja, ki jih je opravljala družba OSE, vključno celo s prispevkom k ustreznim upravnim stroškom.
It therefore has to be examined whether the terms and conditions of the SLAs concluded between TRAINOSE and OSE provided an economic advantage to TRAINOSE, which would not have been available to TRAINOSE under normal market conditions.
Glavni del stroškov za opravljanje storitev vzdrževanja je povezan s stroški osebja za vzdrževanje.
To that end, the Commission must assess whether a hypothetical market economy operator (‘MEO’) in a situation similar to OSE, taking into account the available information and the prevailing market conditions at that point in time and any foreseeable developments, would have entered into the SLAs in question on the same terms and conditions.
Družba Amel, ki je bila do leta 2010 odgovorna za delovanje podzemne železnice v Atenah, je bila edina družba v Grčiji, ki je bila primerljiva z družbo OSE, ob upoštevanju narave storitev, ki jih je opravljala, in prevladujočega tržnega okolja.
The SLAs were not concluded by means of a competitive, transparent, non-discriminatory and unconditional tender, which would have provided direct and specific evidence of compliance with market conditions.
Pred sklenitvijo sporazuma o ravni storitve je družba OSE svojemu osebju za vzdrževanje izplačevala povprečno plačo [25000–50000] EUR na leto ali [20–40] EUR na uro.
The Troika recommended that SLAs be concluded to formalise the already existing commercial relations with OSE which was, at that point in time, not only the infrastructure manager, but also the provider of the rolling stock and maintenance services, personnel training, offices and coaches to TRAINOSE.
Komisija ugotavlja, da je bila v času sklenitve sporazuma o ravni storitve letna plača vzdrževalnih tehnikov v družbi Amel od [25000–50000] do [25000–50000] EUR, odvisno od izkušenj in časa zaposlenosti v podjetju, kar je pomenilo povprečno letno plačo vzdrževalnih tehnikov v družbi Amel v višini [25000–50000] EUR.
At the point in time when the SLAs were concluded, TRAINOSE was the sole rail operator in Greece.
Glede na to je bila povprečna plača osebja za vzdrževanje v družbi OSE primerljiva s plačo vzdrževalnih tehnikov v družbi Amel.
TRAINOSE was also dependent on many of the services that OSE was supplying.
Komisija ugotavlja, da so se po začetku veljavnosti zakona št. 3899/2010 stroški družbe OSE za osebje za vzdrževanje še dodatno znižali za [0–5] EUR na uro, sporazum z družbo Trainose pa ni bil prilagojen.
The fact that the SLAs were not concluded via a tender does not mean that they do not comply with market conditions.
Dobiček družbe OSE se je torej povečal za [0–5] EUR na vzdrževalno uro, kar je dodatno prispevalo k temu, da je imela družba OSE [0- do 10-]odstotno tržno donosnost.
In the absence of a tender, the compliance of the SLAs with market conditions can be assessed in the light of the terms under which comparable transactions were carried out by comparable private operators in comparable situations (benchmarking) or using other assessment methods.
Komisija ugotavlja še, da je bil sporazum o ravni storitve sklenjen za dve leti, to obdobje pa bi se lahko podaljšalo še za eno leto.
To identify an appropriate benchmark, it is necessary to pay particular attention to the kind of operator concerned, the type of transaction at stake and the market or markets concerned.
Sporazum o ravni storitve je vključeval tudi kazni za zamude pri dobavi tirnih vozil in za zamude pri plačilu.
The timing of the transactions is also particularly relevant when significant economic developments have taken place.
To kaže na to, da je bil sporazum o ravni storitve dogovorjen ob upoštevanju poslovnih interesov obeh strank in očitno ne pomeni prikritega načina za uporabo družbe OSE kot sredstva za dodelitev družbi Trainose katere koli neupravičene prednosti v primerjavi s tržnimi razmerami.
Where appropriate, the available market benchmarks may need to be adjusted according to the specific features of the State transaction.
Glede na navedeno je mogoče šteti, da bi sporazum o ravni storitve za vzdrževanje tirnih vozil sklenil tudi hipotetični udeleženec v tržnem gospodarstvu in zato navedeni sporazum družbi Trainose ni dodelil neupravičene gospodarske prednosti.
The benchmarking often does not establish one precise reference value but rather establishes a range of possible values by assessing a set of comparable transactions.
Komisija ugotavlja, da stroški zakupa tirnih vozil, določeni v sporazumu o ravni storitve, temeljijo na letni amortizaciji in stroških financiranja navedenih tirnih vozil.
SLA on the provision of rolling stock maintenance
Faktor amortizacije torej izraža mešano financiranje in ustreza […] vrednosti, ki se je financirala z lastnimi sredstvi družbe, in […] vrednosti, ki se je financirala s posojili.
The Commission observes that the price for the provision of rolling stock maintenance services had been set as a function of the costs of material and spare parts, the costs of maintenance personnel and relevant administrative costs.
Komisija ugotavlja, da je amortizacijski faktor v celoti skladen s standardi računovodenja na podlagi nastanka poslovnega dogodka za grške delniške družbe (t. i.
Hence, the price set in the SLA covered all the costs related to the provision of the maintenance services provided by OSE, including even a contribution to the relevant administrative costs.
S.A.) in da je računovodske izkaze družbe OSE vsako leto revidiral pooblaščeni zunanji revizor.
The main cost driver for the provision of maintenances services is the cost of maintenance personnel.
Ker pa so računovodski izkazi družbe OSE temeljili na MSRP, vrednost tirnih vozil, evidentirana v registru sredstev družbe OSE, ustreza njihovi tržni vrednosti.
AMEL, the company in charge of the Athens metro operations until 2010, was the only company in Greece which was comparable to OSE, taking into account the nature of the services provided and the prevailing market environment.
Na podlagi navedenega Komisija meni, da je bil sporazum o ravni storitve za zakup tirnih vozil sklenjen pod tržnimi pogoji in zato družbi Trainose ne dodeljuje nobene neupravičene gospodarske prednosti.
Prior to concluding the SLA, OSE paid its maintenance personnel an average salary of EUR [25000-50000] per annum or EUR [20-40] per hour.
Komisija ugotavlja, da je družba Trainose pred sklenitvijo sporazuma o ravni storitve za usposabljanje osebja poskušala primerjati stroške usposabljanja na uro, ki jih zaračunajo drugi ponudniki usposabljanja v Grčiji.
The Commission notes that the annual salary of AMEL's maintenance technicians ranged at the time the SLA was concluded from EUR [25-50000] to EUR [25000-50000] depending on the experience and the years of employment at the company, leading to an average annual salary of AMEL's maintenance technicians of EUR [25000-50000].
Ker je družba OSE edini ponudnik tehničnega usposabljanja za voznike tirnih vozil in usposabljanja o drugih temah v zvezi z železnico, ta primerjava stroškov usposabljanja osebja ni bila neposredna.
Accordingly, the average salary of OSE's maintenance personnel was comparable to the salary of AMEL's maintenance technicians.
Kot je navedeno v uvodni izjavi 79, sta bila zaradi storitev v zvezi z usposabljanjem, ki jih opravljata, za primerjavo izbrana sklad LAEK in inštitut IEKEM TEE.
The Commission takes note that after the entry into force of Law 3899/2010, OSE's maintenance personnel costs further decreased by EUR [0-5] per hour, whereas the agreement with TRAINOSE was not adjusted.
Stroški usposabljanja na uro znašajo med [0–20] EUR in [20–40] EUR za usposabljanje, ki ga opravlja sklad LAEK, in med [0–15] EUR in [50–70] EUR za usposabljanje, ki ga omogoča inštitut IEKEM TEE.
Consequently, the profit for OSE increased by EUR [0-5] per maintenance hour, further contributing to OSE making a market driven return margin of [0-10] %.
Komisija meni, da so bili stroški usposabljanja, za katere sta se dogovorili družbi OSE in Trainose, določeni v razponu tržnih cen in da je bil torej sporazum o ravni storitve za usposabljanje osebja sklenjen pod tržnimi pogoji ter družbi Trainose ne dodeljuje nobene neupravičene prednosti.
The Commission further observes that the SLA was concluded for a period of two years which could be extended by one additional year.
Stroški usposabljanja so funkcija celotnega števila ur usposabljanja, izvedenih v času programa usposabljanja, števila udeležencev programa usposabljanja (najmanj pet (5) oseb) in povprečnega stroška na uro programa usposabljanja, ki je za posameznega udeleženca, odvisno od števila udeležencev na program usposabljanja, kot sledi:
The SLA also included penalties for delays in the delivery of the rolling stock and for late payments.
Povprečni stroški na uro (v EUR)
This indicates that the SLA was agreed taking into consideration the commercial interests of the parties and does not appear to constitute a disguised means to use OSE as a vehicle to confer any undue advantage over market conditions on TRAINOSE.
[20–40]
In view of the above considerations, it can be considered that the SLA on the provision of rolling stock maintenance would have been concluded by a hypothetical MEO and therefore conferred no undue economic advantage on TRAINOSE.
[0–20]
The Commission observes that the rolling stock leasing charges set out in the SLA are based on the annual depreciation and the costs of financing of that rolling stock.
Mesečna najemnina, navedena v sporazumu o ravni storitve za najem pisarniških prostorov, sklenjenem leta 2011, je bila določena na podlagi poročila neodvisnega cenilca nepremičnin s konca leta 2005, pri čemer jo je družba Gaiaose prilagodila, da bi upoštevali tedanje stanje stavbe in okolice ter prevladujoče tržne razmere.
Accordingly, the depreciation factor reflects the financing mix and corresponded to […] of the value, which was financed through the company's own resources, and […] of the value, which was financed through loans.
Ob koncu leta 2005 je bila ocenjena vrednost najemnine za pisarniške prostore [10–20] EUR na m2.
The Commission notes that the depreciation factor fully complies with the Greek SA companies' accrual accounting standards and that the financial statements of OSE were audited by a certified external auditor annually.
Stavba, v kateri so najeti pisarniški prostori, je bila zgrajena leta 1972 in ne izpolnjuje standardov sodobne infrastrukture pisarniških prostorov, saj nima odprtih prostorov in ima velik delež (30 %) skupnih območij.
Moreover, since OSE's financial statements were based on IFRSs, the value of rolling stock recorded in OSE's asset registry corresponds to its market value.
Stavba je v zmerno slabem stanju in potrebna popravila, v zadnjih letih pa se je njena okolica poslabšala, vključno s povečanjem kriminalne dejavnosti.
On the basis of the above, the Commission considers that the SLA concerning the leasing of rolling stock was concluded on market terms and thus it does not confer any undue economic advantage on TRAINOSE.
Komisija ugotavlja, da se je v času, ko je bil sklenjen sporazum o ravni storitve za najem pisarniških prostorov, povpraševanje po najemu pisarniških prostorov med koncem leta 2005 in februarjem 2011 zmanjšalo za do 30 % zaradi prihajajoče gospodarske krize, ki je povzročila znižanje najemnin.
The Commission notes that, before setting up the SLA concerning personnel training, TRAINOSE attempted to compare the training costs per hour charged by other training providers in Greece.
To potrjuje poročilo o trgu, ki ga je pripravil neodvisni zasebni cenilec, tj. družba Eurobank Properties Services, ki je vrednost tržnih najemnin za stavbe s podobnimi značilnostmi na območju, kjer so bili pisarniški prostori, določila na 11–14 EUR na m2 za julij 2010, kar pomeni 20-odstotno znižanje v primerjavi z letom 2009.
Since OSE is the only provider of technical training for train-drivers and other railway related topics, this comparison of the personnel training costs was not direct.
Poleg plačila osnovne najemnine je morala družba Trainose kriti tudi vse stroške v zvezi s pisarniškimi prostori, kot so stroški za vzdrževanje in energijo ter davke in dajatve itd.
As stated in recital 79, LAEK and IEKEM TEE were chosen for the comparison due to the training-related services that they provide.
Na podlagi navedenega Komisija meni, da je bil sporazum o ravni storitve za najem pisarniških prostorov sklenjen pod tržnimi pogoji in družbi Trainose ne dodeljuje nobene neupravičene prednosti.
The training costs per hour range between EUR [0-20] and EUR [20-40] for training provided by LAEK, and between EUR [0-15] and EUR [50-70] for training given by IEKEM TEE.
Komisija ugotavlja, da so stroški za zakup avtobusov in drugih vozil, določeni v ustreznem sporazumu o ravni storitve, temeljili na tržni vrednosti vsakega posameznega vozila na dan 1. januarja 2001, pri čemer so bili prilagojeni z letno amortizacijo.
The Commission considers that the training costs negotiated between OSE and TRAINOSE were set within the range of the market prices and, therefore, that the personnel SLA concerning personnel training was concluded on market terms and does not confer any undue advantage on TRAINOSE.
Tržno vrednost vozil in letne amortizacije so ocenili dobavitelji teh vozil.
The cost of training is a function of the total number of training hours carried out during the training programme, the number of trainees participating in the training programme (minimum of five (5) persons), and the average hourly cost of training programme which is per participant, dependant on the number of participants per training program, as follows:
Na podlagi navedenega Komisija meni, da je bil sporazum o ravni storitve za najem avtobusov sklenjen pod tržnimi pogoji in zato družbi Trainose ne dodeljuje nobene neupravičene gospodarske prednosti.
Average Hourly Cost in Euro
Na podlagi navedenega Komisija ugotavlja, da družbi Trainose s sporazumi o ravni storitve ni bila dodeljena nobena neupravičena gospodarska prednost.
[20-40]
Glede na to, da se potrebni pogoji za določitev obstoja državne pomoči v smislu člena 107(1) Pogodbe obravnavajo kumulativno, je odsotnost katerega koli od njih odločilna.
The monthly rent set in the SLA concluded in 2011 concerning office rental was established on the basis of a report by an independent real estate valuator at the end of 2005 and adjusted by GAIAOSE to take into account the current state of the building and of the surrounding areas, and the prevailing market conditions.
Komisija zato meni, da ukrep 5 ne pomeni državne pomoči v smislu člena 107(1) Pogodbe.
At the end of 2005, the estimated rental value of the offices amounted to EUR [10-20] per m2.
Zakonitost pomoči
The building where the rented offices are located was constructed in 1972 and does not meet the standards of modern office infrastructure, considering that it lacks open spaces and has a very high percentage (30 %) of common areas.
Države članice morajo v skladu s členom 108(3) Pogodbe Komisijo obvestiti o vseh načrtih za dodelitev ali spremembo pomoči, pri čemer predlaganih ukrepov ne smejo izvajati, dokler v postopku iz člena 108(2) Pogodbe ni sprejet dokončen sklep.
The building itself is in a mediocre state of repair while over recent years its surrounding area has deteriorated, including the increase of criminal activity.
Komisija ugotavlja, da ukrep 1 še ni bil izveden in je njegovo izvajanje odvisno od tega sklepa.
The Commission notes that when the SLA concerning office rental was concluded, demand for office space rentals dropped by up to 30 % between end 2005 and February 2011 due to the emerging economic crisis, resulting in a decrease in rents.
Ker ukrep 1 še ni bil izveden, Komisija meni, da je Grčija spoštovala obveznost obveščanja iz člena 108(3) Pogodbe.
This is confirmed by the market report of a private independent valuator, Eurobank Properties Services, which set the market rents for buildings with similar characteristics in the area where the offices were located at a range between EUR 11 and EUR 14 per m2 for July 2010, which represents a 20 % reduction in comparison to 2009.
Zato ukrepi 2, 3 in 4 pomenijo nezakonito državno pomoč.
Taking into account the factors mentioned in recitals 193 and 194, the monthly rent was adjusted from EUR [10-20] per m2 in 2005 to EUR [0-10] per m2 in 2011.
Ker ukrepi 1, 2, 3 in 4 pomenijo državno pomoč v smislu člena 107(1) Pogodbe, mora Komisija proučiti, ali je navedena pomoč združljiva z notranjim trgom.
This adjustment led to a reduction by [20-40] %, which corresponds approximately to the reduction in the prices in that area and the state of the rented building.
Glede na zelo posebne okoliščine tega primera in grškega gospodarstva je Grčija trdila, da se lahko zadevna pomoč šteje za združljivo z notranjim trgom v skladu s členom 107(3)(b) Pogodbe, ker je njen namen odpraviti resne motnje v gospodarstvu države članice.
In addition to paying the basic rent, TRAINOSE was obliged to cover all the costs related to the offices, such as maintenance, energy, taxes and duties, etc.
V skladu s členom 107(3)(b) Pogodbe se „[k]ot združljivo z notranjim trgom […] lahko šteje naslednje: […] pomoč […] za odpravljanje resne motnje v gospodarstvu države članice […]“.
In view of the above considerations, the Commission considers that the SLA concerning office rental was established on market terms and that it does not confer any undue advantage on TRAINOSE.
Tako kot vsako odstopanje od prepovedi državne pomoči iz člena 107(1) Pogodbe je treba tudi navedeno določbo razlagati in uporabljati restriktivno.