natgillin/translations-raw huggingface dataset:
The Spanish authorities argue that when analysing the measures adopted in relation to a public undertaking operating in a sector with a USO, an ex post profitability analysis cannot be deemed to be invalid, because delivery of the general economic service is not governed by strictly commercial logic, and it is necessary in that case to take into account all the objective and verifiable data available.
Španski organi so pojasnili, da institucionalna komisija za oglaševanje in komuniciranje, ki je upravni kolegijski organ, kot je navedeno v samem načrtu, v načrt vključi vse institucionalne kampanje, ki jih bodo izvedli splošna državna uprava in povezani organi.
Following this logic, the Spanish authorities consider that a more relevant jurisprudence would be cases Chronopost I and Chronopost II where the Court of Justice of the European Union endorsed the analysis made by the Commission in Decision 98/365/EC in the two judgments it delivered as a result of the corresponding appeals against that decision.
Družba Correos y Telégrafos, S.A., tako kot vsako drugo javno podjetje pripravi svoje načrte za oglaševanje, ki jih financira iz lastnih sredstev, v navedeni načrt pa jih vključi le zaradi statistike.
In that decision, the Commission had assessed whether the behaviour of the French postal operator (La Poste) as a shareholder of SFMI-Chronopost, was justified in commercial terms in accordance with the criteria of a market economy private investor and had compared the IRR of the capital injections made by the State in favour of La Poste and its cost of equity on an ex-post basis.
PRIPOMBE GLEDE PRIPOMB, KI JIH JE PREDLOŽILA DRUŽBA CORREOS
The Spanish authorities finally explain that should the Commission refuse that the capital injections fulfil the MEIP, they should be considered in the light of Article 106(2) of the Treaty because they represent resources dedicated to covering the public service, and were not under any circumstance operating aid, neither by reason of the destination of the funds nor by their nature.
Španski organi se strinjajo s pripombami družbe Correos y Telégrafos, S.A.
THE DISTRIBUTION OF ELECTORAL MATERIAL CONCERNING POLITICAL CANDIDATES
Španski organi so se na zahtevo družbe Correos v njenih pisnih pripombah, da bi bilo treba presežno odškodnino, navedeno v sklepu o začetku postopka iz leta 2016, zmanjšati za razdeljene dividende, odzvali s ponovitvijo trditve, da doslej še ni bil predložen noben dokaz o takem prekomernem nadomestilu.
The Spanish authorities consider that the distribution of electoral material by Correos does not constitute State aid within the meaning of Article 107(1) of the Treaty.
Vendar je Španija ponovila tudi pripombe, v katerih je poudarila, da je treba izplačilo dividend upoštevati za namene zmanjšanja morebitne pomoči, ki bi bila morda opredeljena ob koncu formalnega postopka preiskave.
All activities carried out by Correos in the context of the organization of elections, and in particular the distribution of electoral propaganda concerning political candidates, are not economic activities since they constitute a prerogative of the State.
Te izredne in enkratne dividende, ki jih je družba Correos izplačala državi, bi se morale po mnenju španskih organov upoštevati pri izračunu javnih sredstev, ki so bila na voljo družbi Correos, v skladu s sklepom Komisije v zadevi Statsbaner.
The Spanish authorities claim that the State has not introduced market tools to ensure that all voters receive electoral propaganda of political candidates.
ALTERNATIVNI PRISTOPI K IZRAČUNU PREKOMERNEGA NADOMESTILA ZA OBVEZNOST ZAGOTAVLJANJA UNIVERZALNE STORITVE V OBDOBJU 2004–2010
An electoral procedure is composed of a number of activities, all of them necessary and intertwined, which aim at ensuring the fundamental right of voting.
Španski organi ponovno poudarjajo, da nadomestila za obveznost zagotavljanja univerzalne storitve v obdobju 2004–2010 za družbo Correos ne vključujejo državne pomoči, če pa jo, bi jo bilo treba šteti za združljivo, poleg tega pa menijo, da bi se lahko morebitno prekomerno nadomestilo, tudi če bi se sprejel pristop Komisije iz sklepa o začetku postopka iz leta 2016 glede uporabe metodologije razporeditve stroškov, izračunalo le ob upoštevanju spodaj navedenih predpostavk.
Therefore, this activity should be considered to be a prerogative of the State.
Prvič, rezervirano in nerezervirano področje bi bilo treba obravnavati ločeno: rezervirano področje ustreza poštnim storitvam v okviru obveznosti zagotavljanja univerzalne storitve, ki se izvedejo monopolno, nerezervirano področje pa vključuje poštne storitve v okviru obveznosti zagotavljanja univerzalne storitve.
The Spanish authorities consider that should the measure constitute aid, it would be existing aid since it predates the accession of Spain to the European Economic Community in 1986.
Poleg tega se je nadomestilo na rezerviranem področju izračunalo z metodo, pri kateri so bili rezultati popolnoma enaki kot pri metodologiji razporeditve stroškov, za nerezervirano področje pa se je uporabil pristop NAC, v skladu s katerim se je nadomestilo izračunalo in določilo za vsako področje posebej.
The compensation granted to electoral candidates for the distribution of electoral material has been in place since 1977 without undergoing any substantial modifications.
Zato bi bilo treba ti področji šteti za dve ločeni storitvi splošnega gospodarskega pomena, za kateri se izvedeta ločeni oceni in uporabita različni metodologiji za izračun nadomestila.
Article 44(3) of Royal Decree-Law 20/1977 of 18 March 1977 relating to Electoral Provisions laid down that a Ministerial Order would set out the special postal tariffs to be applied to electoral material sent by political candidates.
Na podlagi španske metodologije nadomestilo za rezervirano področje ustreza njegovim računovodskim neto stroškom (skupni stroški, od katerih se odštejejo prihodki), nadomestilo za nerezervirano področje pa se izračuna na podlagi pristopa NAC, ki zajema rezultate izgub v segmentih nerezerviranega področja, ki ustvarjajo izgubo, ob predpostavki, da bi vsak zasebni izvajalec brez obveznosti javne službe poslovanje v teh segmentih prenehal.
Ministerial Order of 3 March 1977 and Ministerial Order of 4 May 1977 set out the fixed tariff of one peseta for letters up to 50 grams, which has remained unaltered since then.
Glede na to razlago bi bilo od skupno približno 955,237 milijona EUR celotnega nadomestila za obveznost zagotavljanja univerzalne storitve, dodeljenega družbi Correos v obdobju 2004–2010, približno 637,850 milijona EUR (računovodska izguba rezerviranega področja) dodeljenega rezerviranemu področju, 317,387 milijona EUR (preostanek) pa nerezerviranemu področju (glej preglednico 6).
Article 53 Organic Law 5/1985 of 19 June 1985 on the General Electoral System reiterated the obligation to fix by Ministerial Order the special tariff to be charged to political candidates for sending electoral material.
Preglednica 6
Article 1 of the Ministerial Order of 13 October 1985 declared that the special tariffs of the Ministerial Order of 3 May 1977 were still applicable.
Nadomestila za rezervirano in nerezervirano področje obveznosti zagotavljanja univerzalne storitve
Later on, Article 1 of Ministerial Order of 30 April 1986 established that the special tariffs laid down in Article 1 of the Ministerial Order of 30 October 1985 were still applicable, that is, the special tariffs of the Ministerial Order of 3 May 1977.
(v milijonih EUR)
Article 12 of Royal Decree 605/1999 of 6 of April 1999 and the 1998 and 2010 Postal Laws did not alter the special tariff applicable to political candidates, which is currently lay down in Article 59 of Organic Law 5/1985 of 19 June 1985 on the General Electoral System and which refers to the special tariffs laid down in the Ministerial Order of 3 March 1977.
Skupaj
Furthermore, the Spanish authorities allege that should the measure be considered State aid it should be declared compatible with the internal market pursuant to Article 106(2) of the Treaty.
Rezervirano področje
Given the limitation period of 10 years contemplated in the opening decision (14 February 2004 - 14 February 2014), the Spanish authorities allege that the period under scrutiny should be 2004-2012 since in 2013 there were no elections.
Nerezervirano področje
The entrustment of the service of general economic interest during the period 2004-2011 was laid down in Ministerial Orders, which included the content, scope and duration of the public service obligation.
Španski organi menijo, da bi bilo treba obe nadomestili nato oceniti ločeno, zaradi česar bi se dobljeni rezultat razlikoval od rezultata, ki ga je dobila Komisija v sklepu o začetku postopka iz leta 2016.
The entrustment of the service of general economic interest to Correos during the years 2011 and 2012 was laid down in an Agreement of the Council of Ministers for each election.
Ocena nadomestil za rezervirano področje obveznosti zagotavljanja univerzalne storitve
These Agreements indicate the nature, content, scope and duration of the service of general economic interest.
Španski organi so predlagali, naj se nadomestila za rezervirano področje obveznosti zagotavljanja univerzalne storitve ocenijo z uporabo metodologije razporeditve stroškov in referenčnim merilom donosa iz poslovanja (ROS) v višini 4,8 % (referenčno merilo je bilo v zadevi bpost uporabljeno za pooblastila z nizkim tveganjem).
Moreover, the table 5 shows that, in any event, the total compensation which Correos received for delivering election material during the elections held from 2004 until 2012 did not exceed the costs incurred.
Rezultat uporabe takega pristopa je očitno premajhno nadomestilo za družbo Correos za to storitev splošnega gospodarskega pomena, saj pomoč, dodeljena za rezervirano področje obveznosti zagotavljanja univerzalne storitve, natančno ustreza njenim neto računovodskim stroškom, kot je prikazano v preglednici 7, premajhno nadomestilo pa znaša toliko kot razumni dobiček, ki se ni upošteval.
Undercompensation of Correos for the delivery of the electoral material
Premajhno nadomestilo za rezervirano področje obveznosti zagotavljanja univerzalne storitve
Total costs
Rezervirano področje obveznosti zagotavljanja univerzalne storitve
Revenue EUR 0,006 per item
Prihodki
Revenue + compensation total costs
Stroški
N/A
Neto stroški = stroški – prihodki
COMMENT FROM SPAIN ON THE COMMENTS FROM THIRD PARTIES
Razumni dobiček (na podlagi 4,8-odstotnega donosa iz poslovanja)
Firstly, the Spanish authorities point out that the complainant whose letter gave rise to these proceedings has not submitted observations on the 2016 Opening Decision.
Neto stroški + razumni dobiček
The Spanish authorities take note that the only third parties which submitted observations are Correos y Telégrafos, S.A. and an anonymous party representing the parcel delivery sector as can be deduced from the content of the comments made.
Nadomestilo, dovoljeno družbi Correos
OBSERVATIONS ON THE COMMENTS SUBMITTED BY THE ANONYMOUS THIRD PARTY
Nadomestilo, dodeljeno družbi Correos
The Spanish authorities refer to their comments made on the 2016 Opening Decision on a number of issues for which the anonymous third party does not provide any specific additional argument.
Premajhno nadomestilo = dovoljeno nadomestilo – dodeljeno nadomestilo
In addition, the Spanish authorities provide some additional comments on the following issues
Španski organi so pojasnili, da bi bilo treba glede na to, da je družba Correos prejela premajhno nadomestilo za izvajanje rezerviranih storitev v okviru obveznosti zagotavljanja univerzalne storitve, drugi pogoji iz okvira za storitve splošnega gospodarskega pomena iz leta 2012 pa so izpolnjeni, nadomestilo, dodeljeno za rezervirano področje obveznosti zagotavljanja univerzalne storitve, šteti za združljivo.
Time extension of the investigation
Ocena nadomestil za nerezervirano področje obveznosti zagotavljanja univerzalne storitve
The Spanish authorities consider that the request for the investigation to be extended to the time-barred period is inadmissible and inconsistent since, in accordance with settled Court of Justice case-law, the Commission only subjects measures that raise serious doubts of compatibility to the formal investigation procedure under Article 108(2) of the Treaty, provided that these measures were carried out outside the ten-year limitation period.
Španski organi menijo, da se lahko v zvezi z nerezerviranimi storitvami v okviru obveznosti zagotavljanja univerzalne storitve uporabi referenčno merilo, ki je bilo v zadevi bpost uporabljeno za pooblastila z visokim tveganjem.
The Spanish authorities also note that the anonymous interested party has recognized this legal point in its own comments which mention that ‘It is clear that these amounts cannot be the subject of the investigation procedure, since the time limitation period for review has expired’.
Vendar španski organi priznavajo, da bi imelo na podlagi take predpostavke nerezervirano področje obveznosti zagotavljanja univerzalne storitve vsako leto negativne neto stroške, tj. neto dobiček, ki ne bi omogočal nobenega nadomestila, kot je prikazano v preglednici 8.
The Spanish authorities also consider that the request for the investigation to be extended to the period after 2010 is unjustified since the Spanish State confined itself to making advances from the State General Budget which will be adjusted once the net cost has been determined, after the new Plan de Prestación has been notified and the European Commission has given an opinion on it.
Preglednica 8
The Spanish authorities consider that the third party implicitly recognises that the net cost cannot be determined until the new Plan de Prestación has been adopted since it refers in its comments to the notes to Correos' annual accounts for 2014 which state: ‘A Resolution by the CNMC on a calculation of the net cost of the UPS in 2011, 2012 and 2013 different from the calculation in the State General Budget might possibly have an impact on the amounts entered in the accounts. It would not be possible to calculate this final impact until the entry into force of the new Plan de Prestación, which will establish the methodology and components for calculating the net cost’.
Prekomerno nadomestilo za nerezervirano področje obveznosti zagotavljanja univerzalne storitve
Alleged advantages related to the VAT exemption
Nerezervirano področje obveznosti zagotavljanja univerzalne storitve
As regards the VAT exemption, the Spanish authorities explain that it is laid down in Spanish legislation in full conformity with the provisions of the EU Directive regulating this matter.
Razumni dobiček (na podlagi 7,4-odstotnega donosa iz poslovanja)
The Spanish authorities also explain that the condition of imputability is not met if a national measure transposes a Community act that is not subject to any margin of discretion, as ruled in the Court of Justice judgment of 23 April 2009 in Case C-460/07 (Puffer).
Dovoljeno nadomestilo
Alleged compensations granted by the State in order to finance its publicity and communication campaigns
Dodeljeno nadomestilo
The Spanish authorities deny that Correos may have benefited from aid to finance its publicity and communication campaigns.
Prekomerno nadomestilo = dodeljeno nadomestilo – dovoljeno nadomestilo
In particular, the Spanish authorities clarify that the related Institutional Publicity and Communication Plans mentioned by the anonymous third party as an indication of such support includes all the activities carried out by the bodies of the General State Administration as well as public undertakings, in this field for statistical purposes but that the Correos publicity costs mentioned in these plans have always been covered by the company resources.
Na podlagi tega pristopa bi se lahko nadomestilo, ki je bilo družbi Correos dodeljeno za nerezervirano področje obveznosti zagotavljanja univerzalne storitve, če je bilo prekomerno, štelo za nezdružljivo.
The Spanish authorities explain that, as indicated in the Plan itself, the Institutional Publicity and Communication Commission, an administrative collegiate body, includes in the Plan all the institutional campaigns to be conducted by the State General Administration and related bodies.
Vendar pa španski organi poudarjajo tudi, da bi bilo treba za dividende upoštevati, da se je zaradi njih dejansko zmanjšal znesek nadomestila, dodeljenega družbi Correos, kot je pojasnjeno v uvodnih izjavah od 148 do 152.
Like any other public undertaking, Correos y Telégrafos, S.A. draws up its own publicity plans financed from its own resources, and includes them within that Plan merely for statistical purposes.
DIVIDENDE
OBSERVATIONS ON THE COMMENTS SUBMITTED BY CORREOS
Španski organi so pojasnili, da je družba Correos v obdobju 2004–2010 izplačevala dividende (glej preglednico 9).
The Spanish authorities agree with the observations made by Correos y Telégrafos, S.A.
Preglednica 9
The Spanish authorities react to the request made by Correos in its written observations that the dividends distributed should be assigned to a reduction in the excess compensation indicated in the 2016 Opening Decision by reiterating that so far no proof has been provided on the existence of such overcompensation.
Dividende, ki jih je izplačala družba Correos
However, Spain also reiterates its comments stressing the need to take account of the payment of dividends for the purposes of reducing any potential aid that might be identified at the end of the formal investigation procedure.
Plačane dividende
These extraordinary and non-recurring dividends granted by Correos to the State should, according to the Spanish authorities, be taken into account for the purposes of calculating the public resources made available to Correos, in accordance with the Statsbaner decision of the Commission.
Španski organi so pojasnili, da se te dividende ne bi smele obravnavati zlasti kot povračilo delničarki, saj so imele bolj vlogo implicitnega mehanizma za vračilo sredstev, ki je španskim organom v posebnih okoliščinah tega primera omogočil, da od družbe pridobijo sredstva in tako zmanjšajo morebitno prekomerno financiranje.
ADDITIONAL COMMENTS FROM SPAIN
Država se je kot proračunski organ odločila, da take dividende vključi v vsak splošni državni proračun, sprejet v obdobju 2005–2008, za odpravo morebitnega prekomernega financiranja, opredeljenega v letu pred tistim, v katerem so bile sprejete take proračunske odločitve.
ALTERNATIVE APPROACHES FOR THE CALCULATION OF AN OVERCOMPENSATION OF THE USO OVER 2004-2010
V letih 2009 in 2010 taka določba ni bila sprejeta, saj so napovedi kazale, da bo imela družba v navedenih letih izgubo.
While reiterating that the USO compensations granted over 2004-2010 to Correos do not entail State aid and if they do such aid should be considered compatible, the Spanish authorities consider that even accepting the Commission approach in the 2016 Opening Decision to use the cost allocation methodology, a potential overcompensation could only be calculated following the premises below:
Prvič, španski organi so pojasnili, da je odločitev o izplačilu dividend mogoče pripisati španski državi kot javnemu organu in ne upravi družbe Correos.
First, the reserved area and non-reserved area should be treated separately: the Reserved area corresponds to USO postal services delivered under a monopoly; the Non-reserved area comprised the USO postal services Furthermore, the compensation in the reserved area followed a method whose results fully matched the cost allocation one, whereas the Non-reserved area applied a NAC approach, the compensation being calculated and determined separately for each area.
V zvezi s tem so španski organi pojasnili, da:
Thus, these areas should be considered as two distinct SGEIs subject to separate assessments and to different compensation methodologies.
je določba o izplačilu dividend družbe Correos izražena v splošnem državnem proračunu pod postavko kapital družbe in v poglavju o nedavčnih prihodkih države.
Under the Spanish methodology, the compensation for the reserved area corresponds to its accounting net cost (overall costs minus revenues), whereas the compensation for the non-reserved is calculated under a NAC approach covering the results of the losses of the loss-making segments of the non-reserved area under the assumption that any private operator would discontinue them in the absence of public service obligations.
Splošni državni proračun se sprejme z osnutkom zakona (Anteproyecto de Ley), ki ga odobri svet ministrov in se predloži parlamentu v končno odločitev;
According to this reasoning, out of a total of approx.
potreba po prilagoditvah financiranja z dividendami temelji na rezultatih družbe v letu pred tistim, v katerem so upoštevani v splošnem državnem proračunu, saj so ti rezultati edini, ki so na voljo, ko se vsako leto septembra sprejema osnutek proračunskega zakona;
EUR 955,237 million of total USO compensation granted to Correos over 2004-2010 approximately EUR 637,850 Million (the accounting loss of the reserved area) would be allocated to the reserved area and EUR 317,387 million (the remainder) to the non-reserved area (see table 6).
Correos kot družba očitno ni imela interesa za izplačilo dividend državi, ki je bila v vsakem primeru zavezana plačevanju nadomestila za obveznost zagotavljanja univerzalne storitve do leta 2010.
Table 6
Drugič, španski organi so pojasnili, da so bile zaradi okoliščin dividende edini praktični način za ublažitev morebitnega prekomernega financiranja v nekaterih letih iz naslednjih razlogov:
Compensations for USO Reserved and Non Reserved area
Španija je leta 2000 z družbo Correos sklenila pogodbo, v skladu s katero se je do leta 2010 določen znesek nadomestila samodejno izplačeval, njegov izračun pa je temeljil na vnaprej določeni formuli;
(EUR million)
Španija ni formalno preverila, ali je bilo izplačano nadomestilo prekomerno, vendar so se španski organi zavedali, da je posebej pozitivno finančno stanje družbe v nekaterih letih dokazovalo, da del sredstev v teh letih morda ni bil v celoti potreben;
Total
v takih okoliščinah je bilo izplačilo dividend edino pravno sredstvo, ki ga je država lahko uporabila za zmanjšanje morebitnega presežnega financiranja, dodeljenega družbi Correos, saj v pogodbi ni bil predviden noben drug način.
Reserved Area
Dividende so v tem primeru delovale kot vrsta mehanizma za vračilo sredstev;
Non Reserved Area
španski organi so pojasnili tudi, da družba Correos ni imela posebne gospodarske prednosti zaradi presežnega financiranja in njegovega poplačila z dividendami.
The Spanish authorities consider that the two compensations should then be assessed separately leading to a different result from the one reached by the Commission in the 2016 Opening Decision.
Družba je bila v teh letih zelo donosna (in ni potrebovala dodatnih sredstev za delovanje), ni dobila bančnih posojil (torej ni izkoristila boljše kreditne sposobnosti) in ni izvedla posebnih prevzemov.
Assessment of the compensations to the USO reserved area
Španski organi so na podlagi te logike pojasnili, da se je o dividendah, izplačanih v letu N, odločilo v letu N – 1 na podlagi računovodskih rezultatov, ki so bili na voljo za leto N – 2.
The Spanish authorities suggest to assess the compensations to the USO reserved area using the cost allocation methodology and a Return on Sales (hereinafter ‘ROS’) benchmark of 4,8 % ROS (the benchmark applied in the bpost case for low risk entrustments).
Zato so bile te dividende namenjene zmanjšanju prekomernega nadomestila iz leta N – 2, kot je povzeto v preglednici 10.
Such an approach results in clear under-compensation of Correos for this SGEI since aid granted for the USO reserved area corresponds exactly to its net accounting cost as illustrated by table 7, under-compensation amounting to the reasonable profit not accounted for.
Preglednica 10
Table 7
Dividende in prekomerno nadomestilo
Under-compensation of the USO reserved area
Znesek dividend
USO reserved area
Leto plačila
Revenues
Povezano leto prekomernega nadomestila
Costs
Znesek prekomernega nadomestila v zadevnem letu
Net cost = Costs-Revenues
Zmanjšano prekomerno nadomestilo za zadevno leto
Reasonable profit (based on 4,8 % ROS)
DODATNE PRIPOMBE DRUŽBE UNIPOST