natgillin/translations-raw huggingface dataset:
First, the 2005 SDG (see recital 87 above) study was prepared for the shadow toll (vignette) scenario (i.e., the scenario in which the concession holder receives shadow toll payments for HGVs) while the assessment of the concession holder's financial situation immediately before the entry into force of the Amendment Act required using a study for the real toll scenario (i.e., the scenario in which the concession holder collects real fees from all the users of the A2 motorway until the end of the concession period).
Če tako ti ukrepi dajejo prednost koncesionarju, so selektivni.
Moreover, Poland informed the Commission that the 2005 Faber Maunsell study, referred to, in its comments, by Autostrada Wielkopolska (see recital 87 above), focused only on traffic projections and not on revenue projections (i.e., it did not take account of the rate optimisation to maximise revenue).
Kot je bilo prikazano zgoraj, nadomestilo, ki ga je dodelila Poljska, daje prednost podjetju Autostrada Wielkopolska, zato je treba ukrep šteti za selektiven v smislu člena 107(1) PDEU.
Therefore it was unusable for the purpose of calculating the IRR of the project.
Izkrivljanje konkurence in vpliv na trgovino
For these reasons, the Commission takes the view that relying on the Real Toll model based on the old 1999 WSA study has led to a higher IRR than could be reasonably expected at the time of the legislative change.
Če pomoč, ki jo dodeli država članica, okrepi položaj podjetja v primerjavi z drugimi konkurenčnimi podjetji na notranjem trgu, se šteje, da zadevna pomoč vpliva na podjetje.
This has resulted in overcompensation in the form of higher shadow toll payments.
Zadostuje, da prejemnik pomoči konkurira drugim podjetjem na trgih, odprtih za konkurenco.
Verification of shadow tolls in 2007 — acceptance of the verification
Gospodarska prednost, ki je bila s tem ukrepom dodeljena podjetju Autostrada Wielkopolska, krepi njegov gospodarski položaj, saj povečuje njegove prihodke.
During the negotiations of the shadow toll rates in 2005, the Polish authorities agreed with Autostrada Wielkopolska to verify the IRR in 2007 and amend the shadow toll rates if the targeted IRR was not achieved as explained in point 2.5 above.
Poleg tega je trg gradnje in upravljanja avtocest na Poljskem odprt za vse gospodarske subjekte, dejavne v EU.
The Commission notes that the verification was agreed upon because of the uncertainty about the traffic development after the opening of the A2 motorway free of charge to HGVs with a valid vignette.
Zato lahko prednost za podjetje Autostrada Wielkopolska izkrivlja konkurenco in vpliva na trgovino med državami članicami.
The Commission expressed doubts in the opening decision as to whether the application of the compensation mechanism resulted in taking over by Poland, at least in the period from 1 September 2005 to 31 December 2006, of traffic and revenue risks, but only as regards light vehicles.
Sklepna ugotovitev
The Commission notes that, through the verification, the Polish State effectively assumed the risk of traffic (and revenue) development for the period from the introduction of the shadow toll system until the verification (a period of around 16 months).
Glede na navedeno Komisija meni, da nadomestilo, plačano podjetju Autostrada Wielkopolska zaradi zakonodajne spremembe, na podlagi katere so bila težka tovorna vozila izključena iz obveznosti plačevanja cestnine za uporabo avtoceste A2 med krajema Nowy Tomysl in Konin v obdobju od 1. septembra 2005 do 30. junija 2011, pomeni državno pomoč v smislu člena 107(1) PDEU, saj je bilo nadomestilo zadevnemu podjetju za izgubo prihodka zaradi zakona o spremembi prekomerno.
The Commission notes that, by doing so, the Polish State could be seen to have deviated from the nature of the initial concession contract which did not guarantee to the concession holder any level of return.
Zakonitost pomoči
However, the Commission accepts the verification of the shadow toll rates as it allowed the State to re-set the shadow toll rates at such a level which avoids overpaying the concession holder for HGVs.
Ker je bilo nadomestilo podjetju Autostrada Wielkopolska dano na voljo pred priglasitvijo, Komisija meni, da Poljska ni upoštevala prepovedi iz člena 108(3) PDEU.
Moreover the verification was done after a very limited period of time (around 16 months – from September 2005 until December 2006) which allowed the parties to gather real traffic data for heavy as well as for light vehicles, make traffic forecasts on that basis and set the shadow toll rates accordingly.
Državna pomoč, ki jo je dodelila Poljska, je zato nezakonita.
Compared with the whole duration of the Concession Agreement of 40 years, this is a limited period of time which in fact was reasonable in the sense that it just allowed the parties to gather the necessary traffic data and on that basis build reliable traffic forecasts for the future.
Združljivost pomoči
The Commission notes that at that very first moment there was no actual traffic data for HGVs using the motorway for free.
Komisija ugotavlja, da Poljska ni navedla nobenih razlogov za združljivost zadevne pomoči.
For that reason it was not possible to precisely assess the impact of the legislative change on traffic, and hence to assess the accuracy of the concession holder's assumptions made on future traffic developments.
Nasprotno je Poljska obvestila Komisijo, da pomoč po njenem mnenju ni združljiva z notranjim trgom.
The Commission notes that there was no further verification of the shadow tolls foreseen until the end of the concession or the end of the shadow toll regime.
Komisija je kljub temu proučila, ali se zadevna pomoč lahko šteje za združljivo z notranjim trgom.
For that reason once the shadow toll rates were to be set at their final level after the verification in 2007 the return of the concession holder was again exposed to the risks of traffic developments similarly to the initial concession contract.
Člen 107(3) PDEU določa nekatere izjeme k splošnemu pravilu iz člena 107(1) PDEU o nezdružljivosti državne pomoči z notranjim trgom.
The Commission notes that in the case of A2 motorway the share of HGV traffic is larger than the share of HGV traffic on the A4 motorway.
Prvič, Komisija je ocenila zadevno pomoč glede na izjemo iz člena 107(3)(c) PDEU.
The share of HGV traffic on A2 was estimated at […] % whereas the share of HGV traffic on A2 was only […] %.
Člen 107(3)(c) PDEU določa, da se „pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij, kadar takšna pomoč ne spreminja trgovinskih pogojev v obsegu, ki bi bil v nasprotju s skupnimi interesi,“ lahko šteje za združljivo z notranjim trgom.
The Commission also notes that because of the higher proportion of HGVs on A2 the interdependency between the two types of traffic may be larger than in the case of the A4 motorway.
V zvezi s tem Komisija tudi ugotavlja, da se nobena od smernic o državni pomoči ne nanaša neposredno na avtocestno infrastrukturo in njeno upravljanje.
While the legislative change only applied to HGVs, the Commission nevertheless accepts in the specific circumstances of this case that the verification covers not only HGVs but also light vehicles traffic.
Komisija ugotavlja, da se ocena združljivosti pomoči lahko razlikuje glede na to, ali je pomoč opredeljena kot pomoč za naložbe ali pomoč za poslovanje.
Calculation of the overcompensation — PwC report
Poleg tega ugotavlja, da je bil ob dodelitvi zadevne pomoči celoten odsek avtoceste A2, ki ga je upravljalo podjetje Autostrada Wielkopolska, odprt že skoraj eno leto.
As part of their notification, the Polish authorities presented the PwC report (see recital 41).
Zato v zadevnem primeru, v nasprotju s sklicevanjem podjetja AW S.A. na prejšnji sklep Komisije o izgradnji in upravljanju sosednjega odseka avtoceste A2 med krajema Swiecko in Nowy Tomysl (zadeva N 462/09), ni mogoče skleniti, da je šlo za pomoč za naložbe za olajšanje izgradnje cestne infrastrukture.
In this report PwC updates the Real Toll model of Autostrada Wielkopolska with the traffic and revenues forecasted of the 2004 WSA study.
Državna pomoč v zadevi N 462/09 je bila upravičencu izplačana pred začetkom gradbenih del in je pomenila spodbudo za upravičenca za izvedbo zadevnega naložbenega projekta.
It also introduces some small corrections (arithmetical, logical and fiscal) to the model.
Nasprotno Komisija v zadevnem primeru ni ugotovila spodbujevalnega učinka, saj je bila gradnja avtoceste že zaključena.
As a result of these changes the IRR that could have been expected at the time of the legislative change falls from […] % to […] % (see PwC Real Toll model in table 2).
Niti Poljska niti podjetje Autostrada Wielkopolska nista navedla nobenega drugega naložbenega projekta, h kateremu bi zadevna pomoč lahko prispevala.
The Commission considers that the replacement of the traffic and revenue forecast introduced by PwC in the Real Toll model is reasonable, as it properly represents the updated forecasts at the time of the relevant legislative change.
Poleg tega Komisija ugotavlja, da pomoč v tem primeru, v nasprotju s pomočjo za naložbe, ni bila povezana s stroški katerega koli naložbenega projekta, ampak je bila odvisna od števila vozil, ki so uporabljala avtocesto, in je bila ponavljajoče se narave.
The Commission therefore agrees that the IRR level of […] % can be seen as the IRR that could have been expected by the concession holder just before the legislative change.
Kot taka ni prispevala k financiranju naložbenega projekta, ampak k ponavljajočim se operativnim stroškom.
Compared to […] %, the IRR of […] % claimed by Autostrada Wielkopolska and actually used in the negotiation of the compensation payments is excessive.
Zato Komisija meni, da zadevna pomoč pomeni pomoč za poslovanje.
The IRR of the Vignette model of […] % is also above […] %.
V skladu s sodno prakso Sodišča je taka pomoč za poslovanje načeloma nezdružljiva z notranjim trgom.
For establishing the overcompensation amount for the period until the verification, PwC uses the Vignette model to recalculate the AGRi Rates which should have been applied initially as of September 2005 in order to achieve the lower expected IRR equal to […] % instead of the IRR of […] % in the Vignette model presented by Autostrada Wielkopolska in 2005 (see PwC Vignette model in Table 2).
Vendar Komisija ugotavlja, da je avtocesta A2 med krajema Nowy Tomysl in Konin v prikrajšani regiji, zajeti v odstopanju iz člena 107(3)(a) PDEU.
In its report PwC substitutes the IRR of […] % of the Vignette model with […] % and estimates the AGRi Rates which would be sufficient to reach this lower IRR.
Zato je Komisija ocenila, ali se zadevna pomoč za poslovanje lahko šteje za združljivo v skladu s smernicami o regionalni pomoči.
The amount of compensation due to Autostrada Wielkopolska for the period from September 2005 to October 2007 based on the recalculated AGRi Rates was determined at PLN […] gross.
V skladu z odstavkom 4.15 smernic o državni pomoči iz leta 1998 se lahko pomoč za poslovanje izjemoma dodeli v regijah, ki izpolnjujejo pogoje za odstopanje iz člena 92(3)(a) (zdaj člen 107(3)(a)), če (i) je upravičena zaradi njenega prispevka k regionalnemu razvoju ter če sta njena narava in (ii) višina sorazmerni pomanjkljivostim, ki jih skuša zmanjšati.
This amount was compared with the actual payments made to Autostrada Wielkopolska for this period, which amounted to PLN […] gross.
Država članica mora dokazati obstoj morebitnih ovir in oceniti njihovo pomembnost.
The calculations show that in the period between September 2005 and October 2007 the estimated overpayments amounted to PLN […] gross, which represents approximately […] % of the total payments made to Autostrada Wielkopolska in this period.
V zvezi s tem Komisija ugotavlja, da Poljska ni dokazala obstoja morebitnih ovir, ki bi jih zadevna pomoč lahko ublažila.
For the period after the verification (from November 2007 to June 2011) PwC uses the Verification model to estimate the overcompensation received by Autostrada Wielkopolska.
Nasprotno pa Poljska meni, da pomoč ni prispevala k regionalnemu razvoju.
To this end PwC recalculates the shadow toll rates so that an IRR of […] % instead of […] % is reached in the Verification model (see PwC Verification model in Table 2).
Komisija meni, da je pomoč za poslovanje v tem primeru povzročila le zvišanje interne stopnje donosnosti projekta za vlagatelje in da kot taka ne prispeva k regionalnemu razvoju regij, v katerih je cestninska avtocesta.
The amount of overcompensation corresponds to the difference between the shadow toll rates recalculated by PwC and the shadow toll rates actually paid to Autostrada Wielkopolska per vehicle during the relevant period.
Zato Komisija meni, da merila iz odstavka 4.15 smernic o regionalni pomoči niso izpolnjena.
The amount of compensation due to Autostrada Wielkopolska for the period from November 2007 until June 2011 based on the recalculated shadow toll rates was determined at PLN […] gross.
Poleg tega za oceno Komisije ni pomembno, da se nadomestilo podjetju AW S.A. ne uporablja in se ne bo uporabljalo kot razdelitev dobička (dividend) delničarjem, ampak za poplačilo posojila EIB.
The calculations show that in the period between November 2007 and June 2011, the estimated overpayments amounted to PLN […] gross, which represents approximately […] % of the payments.
Dejansko je poplačilo posojila EIB obveznost koncesionarja, ki izhaja iz finančnih dogovorov, ki jih je moral koncesionar skleniti, da bi izpolnil zahteve iz koncesijskega sporazuma.
Additional comments on the economic advantage
Če je bilo nadomestilo, izplačano podjetju Autostrada Wielkopolska, tako, da je podjetju omogočilo poplačilo njegovih posojil prej, kot je bilo predvideno (tj. v primeru brez spremembe zakonodaje in potrebe po nadomestilu), je nadomestilo podjetju zagotovilo prednost, saj je imelo na voljo sredstva za druge namene, na primer za razdelitev dividend, ki jih sicer ne bi moglo izplačati.
Autostrada Wielkopolska argued that, even if the compensation in question entailed a material improvement, it was negotiated between Poland and Autostrada Wielkopolska on a commercial basis and at arm's length.
Vendar taka razdelitev dividend ni prispevala k razvoju regije, v kateri je avtocesta.
Therefore, the Market Economy Operator Principle (MEOP) would be applicable and met in this case.
Komisija tudi ugotavlja, da so merila združljivosti za pomoč za poslovanje iz odstavka 76 smernic o državni pomoči za obdobje 2007–2011 (v nadaljnjem besedilu: smernice o regionalni pomoči iz leta 2007), ki se uporabljajo od 1. januarja 2007, enake.
The Commission considers that the Amendment Act and the Concession Agreement imposed on Poland an obligation to compensate the concession holder only up to the amount equal to the estimated loss of revenue due to the relevant legislative change.
Tako je ocena združljivosti zadevne pomoči v skladu s smernicami o regionalni pomoči iz leta 2007 enaka.
It cannot be argued that paying more than what was required by law and the Concession Agreement would be acceptable to a hypothetical, rational private operator.
Sklepna ugotovitev o združljivosti
Moreover, it is highly questionable that a rational private operator would agree to calculate the compensation using the 1999 WSA study on traffic and revenues and not the most up-to-date 2004 WSA study.
Komisija ni opredelila nobene druge določbe o združljivosti pomoči z notranjim trgom, ki bi lahko pomenila podlago, da bi se zadevna pomoč lahko obravnavala kot združljiva s Pogodbo.
Therefore, the Commission does not agree that the MEOP is met in the given case.
Poljska tudi ni navedla nobenega sklicevanja na določbo, ki zadeva združljivost z notranjim trgom, ali zagotovila argumentov, ki bi Komisiji omogočili, da zadevno pomoč obravnava kot združljivo.
Furthermore, Autostrada Wielkopolska referred to the 2002 London Underground State aid case in which the Commission concluded that an alteration to a long-term contract does not constitute State aid if: (i) the original contract did not entail State aid and (ii) the alteration either does not lead to a material improvement of the concession holder or the improvement is at market rate.
Podobno pripombe tretje osebe Komisiji ne omogočajo, da bi zadevno pomoč lahko štela za združljivo.
While the Commission does not possess any information that would suggest that the initial contract entailed State aid, the analysis of the financial models presented above shows that the shadow toll payments led to a material improvement for the concession holder as they were based on higher expected returns than those that could have been expected before the legislative change.
Zato Komisija ugotavlja, da je državna pomoč, ki jo je Poljska dodelila podjetju AW S.A., nezdružljiva z notranjim trgom.
The Commission considers that the market price for the concession held by Autostrada Wielkopolska was established in 1997 as the result of the open tender procedure.
Poljska je nezakonito uporabila zadevno pomoč in prekršila člen 108(3) PDEU.
According to the provisions of the Concession Agreement the IRR of the project was not guaranteed to the concession holder.
VRAČILO POMOČI
While the IRR is used in the compensation method, it is used only as a benchmark allowing the calculation of the correct compensation, i.e. the compensation restoring the financial situation that the concession holder would have been in without the Amendment Act.
Komisija je v skladu s Pogodbo in ustaljeno sodno prakso Sodišča pristojna za odločanje, ali mora zadevna država članica ukiniti ali spremeniti pomoč, za katero je ugotovila, da ni združljiva z notranjim trgom.
The IRR is only an indicator of the concession holder's financial situation just before the legislative change and not a price paid to Autostrada Wielkopolska by the State for accepting Annex 6 and therefore it cannot be used for price to price comparisons.
Sodišče je dosledno trdilo tudi, da je obveznost države članice, da ukine pomoč, za katero Komisija meni, da je nezdružljiva z notranjim trgom, namenjena ponovni vzpostavitvi predhodnega stanja.
The Commission also notes that for its assessment of the existence of an economic advantage to the concession holder, it is not relevant if this advantage was granted intentionally or unintentionally by the Member State.
V tem okviru je Sodišče odločilo, da je ta cilj dosežen, če prejemnik vrne zneske, ki so bili dodeljeni z nezakonito pomočjo, in se tako odpove ugodnostim, ki jih je užival v primerjavi s konkurenti na trgu, ter če se ponovno vzpostavi stanje pred plačilom pomoči.
Moreover, the Commission notes that the proceedings and the award of the Arbitral Tribunal do not address the State aid aspect of the case.
V skladu s sodno prakso člen 16(1) Uredbe Sveta (EU) 2015/1589 določa, da „če se v primerih nezakonite pomoči sprejmejo negativni sklepi, Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč […]“.
It is in any event for the Commission to assess the existence of State aid and its compatibility with the internal market.
Zato je treba pomoč izterjati, da se ponovno vzpostavi stanje na trgu pred njeno dodelitvijo.
Conclusion on the economic advantage
Kot je navedeno v uvodnih izjavah 146 do 150 (glej tudi Prilogo k temu sklepu), je Komisija ugotovila, da je za obdobje od 1. septembra 2005 do 30. junija 2011 skupni znesek pomoči znašal 894956888,88 PLN bruto.
In light of the above, the Commission considers that the concession holder has received an economic advantage in the form of overcompensation for HGVs for the period from September 2005 until June 2011, the date at which the shadow toll was brought to an end.
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.
The Commission agrees with the method of estimating the overcompensation used by PwC.
Zato bi moral skupni znesek pomoči, ki jo je treba izterjati, vključevati obresti od trenutka posameznih mesečnih izplačil iz uvodnih izjav 146 do 150 in Priloge k sklepu do trenutka povračila.
Selectivity
Če je podjetje Autostrada Wielkopolska plačalo davek na prejeto pomoč, lahko Poljska v skladu s svojimi nacionalnimi davčnimi predpisi upošteva začetno plačilo davka tako, da zahteva vračilo zgolj neto zneska, ki ga je podjetje prejelo.
The Commission notes that the compensation for each concession holder was granted following individual negotiations between the concession holder and the State.
Vendar bi morali nacionalni organi v takem primeru zagotoviti, da podjetje Autostrada Wielkopolska ne bo upravičeno do dodatne davčne olajšave na podlagi trditve, da so se njegovi obdavčljivi prihodki zaradi povračila zmanjšali, saj bi to pomenilo, da je bil neto znesek vračila nižji od prvotno prejetega neto zneska.
It resulted therefore in intrinsically specific measures tailor-made for each concession holder.
Poljska mora v dveh mesecih od datuma sprejetja tega sklepa in datuma, na katerega so bila izvedena plačila iz uvodnih izjav 146 do 150 in Priloge k sklepu, Komisiji predložiti dokaze o plačanem davku na prejeto pomoč.
As it has been shown above that the compensation granted by Poland confers an advantage on Autostrada Wielkopolska, that measure must be consider as selective within the meaning of Article 107(1) TFEU.
SPREJELA NASLEDNJI SKLEP:
Distortion of competition and effect on trade
Člen 1
When aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in the internal market, the latter must be regarded as affected by that aid.
Prekomerno nadomestilo za obdobje od 1. septembra 2005 do 30. junija 2011 v višini 894956888,88 PLN, ki ga je Poljska dodelila podjetju Autostrada Wielkopolska S.A. na podlagi zakona o spremembi, pomeni državno pomoč v smislu člena 107(1) Pogodbe.
It is sufficient that the recipient of the aid competes with other undertakings on markets open to competition.
Člen 2
The economic advantage granted by the present measure to Autostrada Wielkopolska strengthens its economic position, as it increases the company's revenues.
Državna pomoč iz člena 1 je nezakonita, ker so bile pri njeni dodelitvi kršene obveznosti glede priglasitve in mirovanja iz člena 108(3) Pogodbe.
Moreover, the market for the construction and operation of motorways in Poland is open to any economic operator active in the EU.
Člen 3
Therefore, the advantage to Autostrada Wielkopolska has the potential to distort competition and affect trade between Member States.
Državna pomoč iz člena 1 ni združljiva z notranjim trgom.
Conclusion
Člen 4
In view of the above, the Commission considers that the compensation paid to Autostrada Wielkopolska for the legislative change excluding HGVs from the obligation to pay a toll for using the A2 motorway between Nowy Tomysl and Konin, in the period from 1 September 2005 to 30 June 2011 constitutes State aid within the meaning of Article 107(1) TFEU in so far as it overcompensated that company for the loss in revenue resulting from the Amendment Act.
Poljska od upravičenca izterja pomoč iz člena 1.
Legality of the aid
Zneski, ki jih je treba izterjati, vključujejo obresti od datuma, ko so bili dani na voljo upravičencu, do datuma njihove dejanske izterjave.
As the compensation was put at the disposal of Autostrada Wielkopolska prior to the notification, the Commission considers that Poland did not respect the prohibition of Article 108(3) TFEU.
Obresti se izračunajo z obrestnoobrestnim računom v skladu s poglavjem V Uredbe Komisije (ES) št. 794/2004, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 271/2008.
The State aid granted by Poland is therefore unlawful.
Člen 5
Compatibility of the aid
Vračilo pomoči iz člena 1 se izvede takoj in učinkovito.
According to the established case law of the Court, it is up to the Member State to invoke possible grounds for the compatibility of the aid, and to demonstrate that the conditions for such compatibility are met.
Poljska zagotovi, da se ta sklep izvede v štirih mesecih od datuma uradnega obvestila o njem.
The Commission notes that Poland did not put forward any grounds for the compatibility of the aid in question.
Člen 6