natgillin/translations-raw huggingface dataset:
Spain argues that it has implemented a valid compensation methodology which would correspond to the net avoided cost methodology prescribed by Directive 2008/6/EC.
Kar zadeva oprostitev plačila davka na nepremičnine, so španski organi pojasnili, da družba Correos z zakonom o poštnih storitvah iz leta 1998 in zakonom o poštnih storitvah iz leta 2010 ni bila oproščena plačila davka na nepremičnine.
The Spanish authorities argue that the methodology that they used resulted from the NERA report, which was commissioned to the consultancy company National Economic Research Associates by the Commission.
Vendar so nekatera španska sodišča pri razlagi določb zadevnih dveh zakonov menila, da oprostitev plačila davka na nepremičnine za družbo Correos velja.
According to Spain, the compensation methodology contained in the NERA report is a valid implementation of the NAC methodology.
Španski organi so pojasnili, da se je oprostitev plačila davka uporabila v zelo malo primerih.
The Commission errs in assuming that the overcompensation, including in the Altmark context, can only be calculated using the cost accounting methodology, leading to the conclusion that Correos in the period 2004-2010 exceeded what can be considered to be necessary to cover all or part of the costs incurred in the discharge of its USO.
Pravzaprav se je dejansko uporabila za 94 prostorov družbe Correos od 13000.
The Spanish authorities also argue that the measure complies with the fourth Altmark criterion.
Španski organi menijo, da oprostitev plačila davka ni mogoče pripisati državi, saj izhajajo iz španskih sodišč, ki so odločila, da se družbi Correos povrnejo davki na nepremičnine, ki jih je ta že plačala.
The fourth Altmark criterion requires that in the absence of a public procurement procedure, the level of compensation received be adequate provided the analysis of the costs, which a typical undertaking, well-run and adequately provided within the same sector would incur, taking into account the receipts and a reasonable profit from discharging the public service obligation.
Kar zadeva oprostitev plačila davka na gospodarske dejavnosti, španski organi menijo, da bi jo bilo treba šteti za veljavno pomoč.
According to the Spanish authorities, the comparison can only be done with undertakings of the same sector, in this case, the postal sector.
Oprostitev plačila davka na gospodarske dejavnosti je bila vzpostavljena pred pristopom Španije k EGS.
Spain contests the doubts raised by the Commission regarding the conclusions reached in the Frontier Economics report which argued that the measure was compliant with the fourth Altmark criteria.
Po navedbah španskih organov je bila uvedena leta 1966, ko je bil z odlokom št. 3313/1966 z dne 29. decembra 1966 sprejet davek na dejavnosti ter komercialne in industrijske koristi.
According to Spain, the Commission did not demonstrate that the postal operators from Greece and Italy were inefficient in any Commission decision.
Davek na dejavnosti ter komercialne in industrijske koristi v obliki kvote za dovoljenja je bil z zakonom št. 39/1988 z dne 28. decembra 1988 nadomeščen z davkom na gospodarske dejavnosti.
In addition, Spain considers that it is not relevant for the compliance with the fourth Altmark criteria that the study was carried out ex-post.
Po navedbah Španije se ta davek od leta 1966 ni bistveno spremenil, in to ne glede na to, da je bila družba Correos, ko je bila upravni organ, zaradi svoje narave v celoti oproščena plačila tega davka.
The Commission in previous decisions did not consider that an ex-post study would constitute an obstacle for accepting the fourth Altmark criterion.
Španski organi menijo, da kapitalske injekcije iz let 2004, 2005 in 2006 ne vključujejo državne pomoči, ker so v skladu z načelom vlagatelja v tržnem gospodarstvu.
In particular, Spain refers to Commission decision of 21 October 2008 regarding Poste Italiane.
Poudarili so, da so bile pred kapitalskimi injekcijami izvedene predhodne ekonomske ocene, primerljive s tistimi, ki bi jih izvedel vsak zasebni vlagatelj.
In particular, Spain refers to case Chronopost-La Poste, where the General Court accepted a report drafted ex-post.
Natančneje, s strateškimi načrti za obdobje 2001–2006 se vzpostavljajo ukrepi za dokončanje postopka posodobitve podjetja, pri čemer si prizadevajo za naslednje cilje:
The Spanish authorities consider that should the measure be qualified as State aid, it should declared compatible with the internal market pursuant to 106(2) of the Treaty.
zagotovitev prihodnje vzdržnosti poštnega poslovanja z izboljšanjem učinkovitosti in spodbujanjem poslovnih področij z najvišjo dodano vrednostjo;
In particular, Spain considers that the measure complies with the compatibility criteria of the 2012 SGEI Framework.
krepitev dejavnosti z najboljšimi možnostmi za srednjeročno rast;
The Spanish authorities contest the doubts raised by the Commission relating to the completeness of the entrustment act specifying the public service obligations and the methods of calculating the compensation.
spodbujanje tehnološkega razvoja na področju upravljanja podatkovnih zbirk, vložišča itd.;
According to the Spanish authorities, the entrustment act might be constituted by one or various binding legal act.
posodobitev modela družbe Correos za upravljanje in organizacijo ter njegovo prilagoditev razmeram na trgu.
The Member State is free to choose the specific form of that entrustment act.
Po navedbah španskih organov je morala biti družba za uresničitev navedenih ciljev opremljena z dodatnimi sredstvi, da bi lahko izvedla potrebne naložbe.
In addition, it would not be necessary that it contains a specific reference to the term ‘entrustment act’.
Povečanja kapitala so se dejansko zahtevala zaradi potrebe po izvedbi naložb, ki so bile „progresivne“ ali dodatne tistim, ki jih je družba običajno izvajala.
In particular, the Spanish authorities consider that the measure complies with the requirement of paragraph 16 (e) of the 2012 SGEI Framework, whereby the entrustment act should contain the arrangements for avoiding and recovering any overcompensation.
Preglednica 3
This was demonstrated by the fact that the excessive compensation granted in 2005 was subsequently recuperated in subsequent years.
Večletni akcijski načrt iz leta 2004
As regards the possibility of using the net avoided cost as methodology for calculating the compensation, the Spanish authorities argue that paragraph 69 of the 2012 SGEI Framework lays down no obligation to apply the net avoided cost methodology; it does not prohibit Member States from using this methodology.
Neto promet (v tisoč EUR)
In addition, paragraph 184 of the Guide to the application of the Union rules on state aid, public procurement and the internal market to services of general economic interest, and in particular to social services of general interest clarifies that the aim of the non-applicability of the NAC methodology laid down in paragraph 69 of the 2012 SGEI Framework is not to impose an extra burden to Member State for those measures that existed before the obligation to use the NAC methodology.
Rast prometa
Therefore, the Spanish authorities consider that the NAC methodology, as implemented by Spain, is a valid one that legally can be used for calculating the compensation granted before 2012.
Neto dobiček ali izguba v poslovnem letu (v tisoč EUR)
As explained in recital 94, the Spanish authorities consider that the Spanish methodology for calculating the compensation of the provision of the USO, and which was based on the NERA report, equates to the net avoided cost methodology.
Napovedani neto dobiček
The Spanish authorities consider that it is irrelevant in this respect that the Spanish methodology does not contain efficiency incentives and intangible benefits since these two criteria did not exist at the time that Spain implemented the methodology.
Španski organi so pojasnili, da so večletni akcijski načrti zanesljive predhodne analize ekonomskih in finančnih napovedi.
These criteria were introduced later on by Directive 2008/6/EC and the 2012 SGEI Framework.
Napovedi, ki jih vsebujejo, kažejo enake stopnje donosnosti, kot bi jih zahteval zasebni vlagatelj, zaradi česar je odločitev o povečanju osnovnega kapitala, da bi se družbi omogočila izvedba naložb, potrebnih za doseganje napovedanega dobička, popolnoma upravičena.
The Spanish authorities contest the methodology and the criteria applied by the Commission regarding the reasonable profit in the 2016 Opening Decision.
Po mnenju španskih organov bi zaradi navedenih stopenj donosnosti vsak zasebni vlagatelj sprejel podobno odločitev.
The Spanish authorities argue that there should not be a reasonable profit benchmark applicable to all postal operators and that it should be assessed on a case-by-case basis.
Španija navaja, da je sklep o povečanju osnovnega kapitala in izplačilu 16,027 milijona EUR sprejela 13. decembra 2004 na podlagi večletnega akcijskega načrta za poslovno leto 2004 z ugodnimi finančnimi napovedmi, prikazanimi v preglednici 1.
The reasonable profit benchmark applied by the Commission in the bpost Commission decision of 25 January 2012 should not be set out as a reference for other postal operators.
Podobno je delničarka 5. decembra 2005 oziroma 29. decembra 2006 sprejela odločitvi v zvezi z naslednjima povečanjema, prav tako na podlagi ustreznih večletnih akcijskih načrtov.
First, bpost case differs considerably from the situation of Correos, insofar as bpost case did not relate to the provision of the USO, but to other SGEIs.
Španija navaja tudi, da se je dejanski razvoj parametrov, uporabljen v večletnih akcijskih načrtih, jasno izboljšal glede na finančne napovedi, kot je razvidno iz preglednice 4.
Second, the Commission has not applied consistently the reasonable profit benchmark set out in the bpost Decision since it has allowed higher benchmarks in other Commission decisions.
Preglednica 4
TAX EXEMPTION FROM REAL ESTATE TAX (IBI) AND TAX ON ECONOMIC ACTIVITIES (IAE)
Dejanski rezultati
As regards the tax exemption from IBI, the Spanish authorities explain that the 1998 Postal Law and 2010 Postal did not exempt Correos from the IBI.
Neto dobiček ali izguba v poslovnem letu
However, certain Spanish courts, when interpreting the provisions of the 1998 Postal Law and 2010 Postal Law, considered that the IBI tax exemption was applicable to Correos.
Neto dobiček
In fact, it was effectively applied in 94 Correos premises out of 13000.
V zvezi s tem španski organi menijo, da se v pripombah Komisije iz sklepa o začetku postopka iz leta 2016 na podlagi zadeve Komisija proti EDF o potrebi po izvedbi analize donosnosti pred zadevno naložbo ni upoštevalo, da je bilo izvedeno predhodno ekonomsko vrednotenje, in sicer preizkus zasebnega vlagatelja, ki ga vsebuje poročilo in je dopolnilni dokaz za potrditev veljavnosti uporabljenega preizkusa vlagatelja v tržnem gospodarstvu.
The IAE tax exemption would have been in place before the accession of Spain to the EEC.
V skladu s to logiko španski organi menijo, da bi bili primernejša sodna praksa zadevi Chronopost I in Chronopost II, v katerih je Sodišče Evropske unije potrdilo analizo Komisije v Odločbi 98/365/ES v obeh sodbah, ki ju je izreklo zaradi zadevnih pritožb zoper navedeno odločbo.
According to the Spanish authorities, the IAE tax exemption dates back to 1966 when the tax on Activities and Commercial and Industrial Benefits was adopted by Decree 3313/1966 of 29 December 1966.
Komisija je v navedeni odločbi ocenjevala, ali je ravnanje francoskega izvajalca poštnih storitev (družbe La Poste) kot delničarja družbe SFMI-Chronopost komercialno upravičeno v skladu z merilom zasebnega vlagatelja v tržnem gospodarstvu, ter naknadno primerjala interno stopnjo donosnosti kapitalskih injekcij države v korist družbe La Poste in njene stroške lastniškega kapitala.
Law 39/1988 of 28 December 1988 replaced the Tax on Economic and Commercial and Industrial Benefits in its modality of the Licence Quota with the Tax on Economic Activities (IAE).
Španski organi so nazadnje pojasnili, da bi bilo treba kapitalske injekcije, če se Komisija ne bi strinjala, da so v skladu z načelom zasebnega vlagatelja v tržnem gospodarstvu, proučiti ob upoštevanju člena 106(2) Pogodbe, ker predstavljajo sredstva, namenjena zagotavljanju javne službe, in nikakor niso bile niti zaradi namembnosti sredstev niti po svoji naravi pomoč za tekoče poslovanje.
According to Spain, this tax did not undergo substantial modifications since 1966 notwithstanding the fact that Correos enjoyed full exemption when it was an administrative body due to its nature.
RAZPOŠILJANJE VOLILNEGA GRADIVA V ZVEZI S POLITIČNIMI KANDIDATI
The Spanish authorities consider that the capital injections carried out in 2004, 2005 and 2006 do not involve State aid because they comply with the MEIP.
Španski organi menijo, da razpošiljanje volilnega gradiva, ki ga je izvajala družba Correos, ne pomeni državne pomoči v smislu člena 107(1) Pogodbe.
They emphasise that the capital injections were preceded by ex ante economic evaluations, comparable to those which any private investor would have carried out.
Nobena od dejavnosti, ki jih je družba Correos izvajala v okviru organizacije volitev, in zlasti razpošiljanje volilnega propagandnega gradiva v zvezi s političnimi kandidati niso gospodarske dejavnosti, saj so prerogativa države.
The capital injections were foreseen in the multiannual action plans approved by the State acting as shareholder and included in the State General Budgets, which in turn reflected the company's strategic plans drawn up in order to expand its business in areas with better prospects and to improve its efficiency, in the context of a pronounced slowdown in the postal market.
Kar zadeva razpošiljanje volilnega propagandnega gradiva političnih kandidatov, španski organi zlasti nasprotujejo sklepnim ugotovitvam iz sklepa o začetku postopka, da je ukrep gospodarska dejavnost.
Specifically, the strategic plans for the period 2001-2006 put in place actions to complete the process of modernising the undertaking, pursuing the following objectives:
Trdijo, da država ni uvedla tržnih orodij za zagotovitev, da vsi volivci prejmejo volilno propagandno gradivo političnih kandidatov.
Ensuring the future sustainability of the postal business by improving efficiency, promoting the business lines with highest added value;
Volilni postopek zajema številne dejavnosti, ki so vse potrebne in medsebojno povezane ter katerih cilj je zagotavljati temeljno pravico do glasovanja.
Strengthening the businesses with best prospects of medium-term growth;
Zato bi se morala ta dejavnost šteti za prerogativo države.
Promoting technological development in database management, ‘mailroom’, etc.;
Člen 44(3) kraljevega zakonodajnega odloka št. 20/1977 z dne 18. marca 1977 o volilnih določbah je določal, da se z ministrskim odlokom določijo posebne poštne tarife, ki jih je treba uporabiti za volilno gradivo, ki ga pošiljajo politični kandidati.
Modernising Correos' management and organisational model and adapting it to the market context.
Z ministrskim odlokom z dne 3. marca 1977 in ministrskim odlokom z dne 4. maja 1977 je bila za pisma, ki tehtajo do 50 gramov, določena fiksna tarifa v višini ene pezete, ki se od takrat ni spremenila.
According to the Spanish authorities, achieving those objectives called for the company to be equipped with additional resources in order to make the necessary investments.
V členu 59 sistemskega zakona št. 5/1985 z dne 19. junija 1985 o splošnem volilnem sistemu je bila ponovljena obveznost, da se z ministrskim odlokom določi posebna tarifa, ki se političnim kandidatom zaračuna za pošiljanje volilnega gradiva.
Having analysed the undertaking's strategy, the shareholder resolved to grant three capital increases totalling EUR 48,08 million, each of EUR 16,027 million, to be applied in the financial years 2004, 2005 and 2006.
V členu 1 ministrskega odloka z dne 30. oktobra 1985 je bilo navedeno, da se posebne tarife iz ministrskega odloka z dne 3. maja 1977 še vedno uporabljajo.
That increase in capital was seen as a key element in achieving the profitability ratios forecast in the company's action plans and reflected in the evaluations carried out by the sole shareholder.
Poleg tega španski organi trdijo, da bi moral biti ukrep, če bi se štel za državno pomoč, razglašen za združljiv z notranjim trgom v skladu s členom 106(2) Pogodbe.
The capital increases were in fact dictated by the need to make investments which were ‘incremental’ or additional to those the company was making habitually.
Glede na omejeno desetletno obdobje iz sklepa o začetku postopka (14. februar 2004–14. februar 2014) španski organi trdijo, da bi se moralo obravnavati obdobje 2004–2012, saj leta 2013 ni bilo volitev.
The Spanish authorities further argue that the evaluation was embodied in a framework of business prospects and results associated with the capital increase, drawn up with a horizon of five years, a reasonable period for assessing whether the business investment decisions were satisfactory.
Pooblastilo za storitev splošnega gospodarskega pomena v obdobju 2004–2011 je bilo določeno v ministrskih odlokih, ki so vključevali vsebino, obseg in trajanje obveznosti javne službe.
Those projections were reflected in the multiannual action plans (MAPs), which in turn were incorporated into the State General Budgets.
Pooblastilo za storitev splošnega gospodarskega pomena za družbo Correos v letih 2011 in 2012 je bilo določeno v sporazumu sveta ministrov za vsake posamezne volitve.
The MAP approved in the 2004 financial year showed growth of 3,6 % in annual turnover and an improvement in net profits with average profits of around 5 % a year, all compared with a static scenario of no capital increase.
V teh sporazumih so bili navedeni narava, vsebina, obseg in trajanje službe splošnega gospodarskega pomena.
Those results were obtained on the basis of an equal number of capital disbursements in 2004, 2005 and 2006, thereby enabling implementation of the lines of action envisaged in the strategic plans as far as investment was concerned.
Poleg tega je iz preglednice 5 razvidno, da skupno nadomestilo, ki ga je družba Correos prejela za razpošiljanje volilnega gradiva med volitvami, izvedenimi v obdobju 2004–2012, nikakor ni preseglo nastalih stroškov.
(109) The forecasts included in the MAP and incorporated into the State General Budget would be fully comparable with those a market economy private investor would have made.
Preglednica 5
They are the basis on which the State, in its capacity as shareholder, relied when it resolved to perform three increases in the company's share capital totalling EUR 48081000.
Premajhno nadomestilo družbi Correos za razpošiljanje volilnega gradiva
(110) Those forecasts, made ex ante, are shown in table 3.
Stroški skupaj
Table 3
Prihodki 0,006 EUR na kos
2004 MAP
Prihodki + nadomestilo stroški skupaj
Net turnover (EUR thousand)
n. p.
Turnover growth
PRIPOMBE ŠPANIJE GLEDE PRIPOMB TRETJIH OSEB
Net profit or loss for the financial year (EUR thousand)
PRIPOMBE GLEDE PRIPOMB, KI JIH JE PREDLOŽILA ANONIMNA TRETJA OSEBA
Forecast net profit
Španski organi se sklicujejo na svoje pripombe k sklepu o začetku postopka iz leta 2016 o številnih zadevah, v zvezi s katerimi anonimna tretja oseba ni predložila posebnih dodatnih argumentov.
The Spanish authorities explain that the MAPs are sound ex ante analyses of economic and financial projections.
Poleg tega so španski organi predložili nekaj dodatnih pripomb o naslednjih vprašanjih.
Those margins of return would have led any private investor, according to the Spanish authorities, to make a similar decision.
Španski organi menijo, da zahteva po podaljšanju preiskave na zastarano obdobje nedopustna in nedosledna, saj Komisija v skladu z ustaljeno sodno prakso Sodišča formalni postopek preiskave na podlagi člena 108(2) Pogodbe izvede le za ukrepe, ki vzbujajo resne pomisleke o združljivosti, če so bili ti ukrepi izvedeni zunaj desetletnega zastaralnega roka.
Spain indicates that it passed the resolution to increase the share capital and disburse EUR 16,027 million on 13 December 2004, based on the MAP for the 2004 financial year with the favourable financial projections shown in Table 1.
Španski organi opozarjajo tudi, da je anonimna zainteresirana stran to pravno točko priznala v svojih pripombah, v katerih je navedeno, da je „jasno, da ti zneski ne morejo biti predmet postopka preiskave, saj je zastaralni rok za pregled potekel“.
Similarly, the shareholder passed the decisions relating to successive increases on 5 December 2005 and 29 December 2006 respectively, likewise on the basis of the corresponding MAPs.
Španski organi menijo tudi, da je zahteva glede podaljšanja preiskave na obdobje po letu 2010 neutemeljena, saj se je španska država omejila na predplačila iz državnega splošnega proračuna, ki bodo prilagojena po določitvi neto stroškov, ko bo novi načrt Plan de Prestación priglašen in bo o njem podala mnenje Evropska komisija.
Spain also indicates that the actual evolution of the parameters used in the MAPs clearly improved on the financial projections, as can be seen in the table 4.
Po mnenju španskih organov tretja oseba implicitno priznava, da neto stroškov ni mogoče določiti, dokler ne bo sprejet novi načrt Plan de Prestación, saj se v pripombah sklicuje na opombe k letnim računovodskim izkazom družbe Correos za leto 2014, v katerih je navedeno: „Na zneske, vnesene v računovodske izkaze, bi lahko morda vplival sklep komisije CNMC o izračunu neto stroškov obveznosti zagotavljanja univerzalne storitve v letih 2011, 2012 in 2013, ki se razlikuje od izračuna v splošnem proračunu države.
Actual results
Domnevne ugodnosti, povezane z oprostitvijo plačila DDV
Net profit or loss for the financial year
Kar zadeva oprostitev plačila DDV, so španski organi pojasnili, da je določena v španski zakonodaji in popolnoma skladna z določbami direktive EU, ki to ureja.
Net profit
Pojasnili so tudi, da pogoj glede pripisljivosti ni izpolnjen, če nacionalni ukrep prenaša akt Skupnosti, za katerega ne velja diskrecijska pravica, kot je bilo odločeno v sodbi Sodišča z dne 23. aprila 2009 v zadevi C-460/07 (Puffer).
To supplement the foregoing, the Spanish authorities have also provided a private investor test carried out ex-post by Ernst & Young, which concludes that the Internal Rate of Return (hereinafter ‘RR’) of the capital increases examined was 9,29 %, and the market cost of capital of that investment was 7,87 % at the time of the investment.
Domnevna nadomestila, ki jih je država družbi Correos dodelila za financiranje oglaševalskih in komunikacijskih kampanj
In this respect, the Spanish authorities consider that the remarks made by the Commission in the 2016 Opening Decision, based on the Commission v EDF case, on the need to carry out the profitability analysis before the investment in question, fail to take into account that an ex ante economic evaluation was carried out, the private investor test contained in the report serving as supplementary evidence for ratifying the validity of the MEIP used.
Španski organi zanikajo, da bi imela družba Correos korist od pomoči za financiranje njenih oglaševalskih in komunikacijskih kampanj.
The Spanish authorities dispute more fundamentally the relevance of the Commission v EDF ruling in the present case because EDF was operating under normal market conditions while Correos was entrusted with the USO.
Španski organi so zlasti pojasnili, da povezani institucionalni načrti za oglaševanje in komuniciranje, ki jih anonimna tretja oseba navaja kot znak take podpore, vse dejavnosti, ki jih splošna državna uprava in javna podjetja izvajajo na tem področju, vključujejo zaradi statistike, vendar so bili stroški oglaševanja družbe Correos, navedeni v teh načrtih, vedno kriti iz sredstev družbe.