natgillin/translations-raw huggingface dataset:
3 Vehicle cat.
Zakon o spremembi je določal, da bi bilo treba različnim koncesionarjem izplačati nadomestilo za izgubljeni prihodek iz nacionalnega sklada za ceste.
4 Vehicle cat.
Metoda nadomestila (katere načela je določil Parlament) je temeljila na uvedbi prikritega cestninjenja, tj. pogodbenega plačila države koncesionarjem za težka tovorna vozila, ki uporabljajo cestninsko avtocesto.
At each of 3 toll collection plazas
V skladu z zakonom o spremembi so bili koncesionarji upravičeni do povračila 70 % zneska, dobljenega tako, da se je dejansko število potovanj težkih tovornih vozil na cestninski avtocesti pomnožilo s prikritimi cestninami, dogovorjenimi s koncesionarji, za težka tovorna vozila glede na kategorijo, v katero spadajo.
PLN […]
Znižanje prikritih cestnin na 70 % je bilo uvedeno za nadomestitev pričakovanega, vendar neznanega povečanja prometa težkih tovornih vozil, potem ko so bila izvzeta iz plačevanja cestnine.
The introduction of the compensation mechanism
V skladu z zakonom o spremembi je bilo treba metodo nadomestila in roke za povračilo sredstev določiti v vsakem koncesijskem sporazumu.
Upon joining the European Union in 2004, Poland had the obligation to transpose Directive 1999/62/EC of the European Parliament and of the Council into Polish law.
V primeru podjetja Autostrada Wielkopolska so bile po pogajanjih metoda nadomestila in prikrite cestnine določene v Prilogi 6 h koncesijskemu sporazumu (v nadaljnjem besedilu: Priloga 6), sklenjenim 14. oktobra 2005.
Article 7, paragraph 3 of this Directive provides that: ‘[t]olls and user charges may not both be imposed at the same time for the use of a single road section.’
Osnovna pravila za izračun nadomestila
Therefore, in 2005, the Polish Parliament adopted an amendment to the Act on Toll Motorways and the National Road Fund (hereafter: ‘the Amendment Act’) that eliminated the double charging for HGVs for the use of a single road section.
Poljska je pojasnila, da je metoda nadomestila, opisana v Prilogi 6, ki je bila skladna z zakonom o spremembi, temeljila na načelu, da se pričakovani finančni položaj koncesionarja ne bi smel spremeniti.
Accordingly, HGVs paying the vignette (a toll card) for using national roads in Poland were exempted, as from 1 September 2005, from tolls on motorways covered by concession agreements.
To pomeni, da pričakovani finančni položaj koncesionarja z nadomestilom ne bi smel biti niti boljši niti slabši od finančnega položaja, ki bi ga lahko pričakoval tik pred zakonodajno spremembo (hipotetični scenarij).
The Amendment Act provided that the various concession holders should be compensated for the lost revenue by the National Road Fund (hereafter: ‘NRF’).
Po navedbah Poljske je bilo dogovorjeno, da bi se ta cilj dosegel, če bi pričakovana interna stopnja donosnosti naložbe podjetja Autostrada Wielkopolska v zadevni odsek avtoceste A2 ostala enaka, kot je bila tik pred zakonodajno spremembo (tj. brez izpadlih prihodkov zaradi zakonodajne spremembe).
The compensation method (the principles of which were set up by the Parliament) was based on the introduction of a shadow toll, namely a contractual payment made by the State to the concession holders per HGV using a toll motorway.
Pogodbenici sta se tudi dogovorili, da bo izračun nadomestila koncesionarju rezultat dvostopenjskega postopka, izvedenega na podlagi finančnih modelov, ki jih pripravi neodvisni strokovnjak.
Under the Amendment Act, the concession holders were entitled to a reimbursement equivalent to 70 % of the amount obtained by multiplying the actual number of journeys of HGVs on the toll motorway by the shadow tolls negotiated with the concession holders for HGVs depending on their categories.
Finančni modeli bi kazali dejanski aktualni denarni tok in tudi predvideni denarni tok (tj. stroški, ki jih je ustvaril in jih mora kriti koncesionar, ter dejanski in predvideni prihodki od cestnin) ter omogočali izračun interne stopnje donosnosti naložbe.
The reduction to 70 % in the shadow tolls was introduced to compensate for the expected but unknown increase in traffic of HGVs once they are exempted from paying tolls.
V prvem koraku postopka je bilo treba izpogajati in določiti cene (prikritih) cestnin za težka tovorna vozila, ki jih je morala država plačevati koncesionarju (določitev cen prikritih cestnin).
According to the Amendment Act, the compensation method and the deadlines for reimbursement of funds were to be specified in each concession agreement.
Po začetnem obdobju veljavnosti je bilo treba v drugem koraku te cene preveriti in po potrebi spremeniti (preverjanja cen prikritih cestnin).
In the case of Autostrada Wielkopolska, following negotiations the compensation method and the shadow tolls were set out in Annex 6 to the Concession Agreement (hereafter: ‘Annex 6’), concluded on 14 October 2005.
Ta osnovna načela so bila uporabljena za vse koncesije za avtoceste.
Basic rules for the calculation of the compensation
V skladu z določbami zakona o spremembi se v Prilogi 6 razlikuje med dvema vrstama cen:
Poland explained that the compensation method described in Annex 6, in line with the Amendment Act, was based on the principle that the expected financial situation of the concession holder should not change.
dejanske cene : cene, veljavne na datum začetka veljavnosti zakona o spremembi (1. september 2005) za vsa vozila, ki uporabljajo avtocesto.
This means that the expected financial situation of the concession holder with the compensation should be neither better nor worse compared to the financial situation it could expect just before the legislative change (‘counterfactual’).
Te cene so bile določene v skladu s prvotnimi določbami koncesijskega sporazuma.
According to Poland, it was agreed that this objective would be met if the expected Internal Rate of Return (hereafter: IRR) for the investment of Autostrada Wielkopolska in the relevant section of the A2 motorway stayed at the same level as it would have been just prior to the legislative change (i.e., without the revenues foregone due to the legislative change).
cene AGRi (ali cene prikritih cestnin) : cene, dogovorjene za težka tovorna vozila z vinjeto iz Priloge 6, na podlagi katerih se izračuna nadomestilo, ki ga je treba plačati koncesionarju.
The parties also agreed that the calculation of the compensation to the concession holder would be the outcome of a two-step procedure conducted on the basis of financial models prepared by an independent expert.
V skladu s členom 3 zakona o spremembi cene AGRi za vsako kategorijo vozil niso smele biti višje od dejanskih cen za to kategorijo vozil.
The financial models would show the actual up-to-date cash flow as well as the foreseen cash flow (i.e. costs incurred and to be covered by the concession holder and actual and foreseen revenues from tolls) and would allow to calculate the IRR for the investment.
V skladu z zakonom o spremembi bi moralo podjetje Autostrada Wielkopolska prejeti 70 % cene AGRi na težko tovorno vozilo z vinjeto, ki vstopi na vzdrževano avtocesto, kot je navedeno že v uvodni izjavi 22.
In the first step of the procedure the (shadow) toll rates for HGVs which the state had to pay to the concession holder were to be negotiated and determined (setting of the shadow toll rates).
V Prilogi 6 h koncesijskemu sporazumu je v točki c odstavka 4 določeno, da so cene AGRi neto cene in da se bodo zviševale v skladu z veljavnim davkom na dodano vrednost (DDV).
After an initial period of validity, in a second step, these rates were to be verified and changed if necessary (verification of the shadow toll rates).
Prvi korak – določanje cen AGRi
These basic principles were applied to all motorway concessions.
V prvem koraku pogajanj o nadomestilu pred dejansko uvedbo prikritega cestninjenja je podjetje Autostrada Wielkopolska predstavilo tri finančne modele, na podlagi katerih je utemeljilo cene AGRi, ki jih je predlagalo.
In accordance with the provisions of the Amendment Act, Annex 6 distinguished between two types of rates:
Modele je glede pravilnosti obračunavanja preveril finančni svetovalec poljskih organov, družba Ernst & Young Corporate Finance Sp. z o.o.
Applied Rates : the rates applicable on the effective date of the Amendment Act (1 September 2005) to all vehicles using the motorway.
V vseh treh modelih so bili prikazani finančni parametri koncesije, vključno z interno stopnjo donosnosti v treh različnih scenarijih in obdobjih:
These rates were set according to the original provisions of the Concession Agreement.
Ta model temelji na predpostavkah o prometu, prihodkih in stroških, ki so veljavne ob zaključnem finančnem obračunu.
AGRi Rates (or shadow toll rates) : the rates negotiated for HGVs with a vignette in Annex 6 on the basis of which the compensation to be paid to the concession holder is calculated.
Pričakovana interna stopnja donosnosti pri tem modelu je […]-odstotna;
According to Article 3 of the Amendment Act, the AGRi Rates for each vehicle category could not exceed the Applied Rates for this vehicle category.
model dejanskega cestninjenja opisuje finančni položaj, ki bi obstajal decembra 2004, če težka tovorna vozila ne bi bila izvzeta iz plačevanja cestnine.
In line with the Amendment Act, Autostrada Wielkopolska was to receive 70 % of the AGRi rate per HGV with a vignette entering the operated motorway as already mentioned in recital 22 above.
Predvideva pobiranje dejanskih cestnin za vse kategorije vozil, vključno s težkimi tovornimi vozili, do konca koncesije.
Annex 6 to the Concession Agreement specifies in paragraph 4 point c that the AGRi rates are net rates and will be increased with the equivalent of the applicable value added tax (VAT).
Model predstavlja dejanske denarne tokove za obdobje od začetka koncesije do konca leta 2004 (preteklo obdobje) in napoveduje denarne tokove za obdobje od leta 2005 do leta 2037 (obdobje napovedi).
In the first step of the negotiations of the compensation, prior to the effective introduction of the shadow toll, Autostrada Wielkopolska presented three financial models on the basis of which it justified the AGRi rates it proposed.
To je bil najnovejši finančni model, ki je bil na voljo pogajalskima stranema in je predstavljal finančni položaj podjetja Autostrada Wielkopolska pred zakonom o spremembi ter iz katerega je bila razvidna pričakovana donosnost, če težka tovorna vozila ne bi bila izvzeta iz plačevanja cestnine;
The models were verified for accounting correctness by the financial advisor of the Polish authorities — Ernst & Young Corporate Finance Sp. z o.o.
vinjetni model opisuje finančni položaj, ki bi obstajal junija 2005, če bi bila težka tovorna vozila izvzeta iz plačevanja cestnine.
The three models showed the financial parameters of the concession including the IRR in three different scenarios and points in time:
Predvideva, da prihodki koncesionarja vključujejo nadomestilo iz naslova prikritega cestninjenja za težka tovorna vozila (70 % najvišjih dovoljenih cen AGRi) od 1. septembra 2005 do konca koncesijskega sporazuma in pobiranje dejanskih cestnin za vsa druga vozila do konca zadevnega sporazuma.
the Base model shows the financial situation of the concession holder at the moment of financial closure in 2000.
Model predstavlja dejanske denarne tokove za obdobje od junija 2005 (preteklo obdobje) in napoveduje denarne tokove za obdobje od julija 2005 do leta 2037 (obdobje napovedi).
It assumes real toll collection from the beginning until the end of the concession.
Cene prikritih cestnin, uporabljene v tem modelu, so določene na najvišji ravni , dovoljeni s koncesijskim sporazumom.
This model is based on traffic, revenue and cost assumptions valid at the time of financial closure.
Podjetje Autostrada Wielkopolska je s temi modeli dokazalo, da interna stopnja donosnosti v višini […] % iz modela dejanskega cestninjenja ne bi bila dosežena niti z najvišjimi dovoljenimi cenami prikritih cestnin.
The expected IRR in this model is […] %;
Zato je koncesionar v koncesijskem sporazumu (glej sprotno opombo 12) določil cene AGRi na najvišjih dovoljenih ravneh.
the Real Toll model describes the financial situation that would prevail as of December 2004 if HGVs were not exempted from toll.
Te stopnje so bile nato indeksirane pod pogoji iz Priloge 6.
It assumes real toll collection for all vehicle categories including HGVs until the end of the concession.
Od 1. septembra 2005 so bila težka tovorna vozila z vinjeto izvzeta iz plačevanja cestnine na avtocesti A2, koncesionar pa je začel vsak mesec prejemati nadomestilo, izračunano na podlagi števila težkih tovornih vozil z vinjeto, ki so vstopila na avtocesto, in dogovorjene cene AGRi.
The model presents actual cash flows for the period from the start of the Concession until the end of 2004 (historical period) and forecasts the cash flows for the period from 2005 until 2037 (forecast period).
Drugi korak – preverjanje cen AGRi
The expected IRR in this model is […] %.
Pregled cen AGRi je bil obvezen in bi lahko povzročil znižanje ali zvišanje cen AGRi ter s tem znižanje ali zvišanje celotnega nadomestila, izplačanega koncesionarju.
This was the most up-to-date financial model at the disposal of the negotiating parties, presenting the financial situation of Autostrada Wielkopolska prior to the Amendment Act which showed the expected return if HGVs were not exempted from toll;
Koncesionar je moral najpozneje do 1. julija 2007 predložiti posodobljen finančni model („model preverjanja“) generalnemu direktoratu za državne ceste in avtoceste (Generalna Dyrekcja Dróg Krajowych i Autostrad; v nadaljnjem besedilu: GDDKiA), v katerem je bil opisan vpliv cen AGRi na osnovne finančne kazalnike iz koncesijske pogodbe, vključno z interno stopnjo donosnosti.
the Vignette model describes the financial situation that would prevail as of June 2005 if HGVs were exempted from toll.
Če bi interna stopnja donosnosti iz modela preverjanja presegla interno stopnjo donosnosti iz modela dejanskega cestninjenja, bi bilo treba cene AGRi znižati za likvidiranje presežne stopnje donosnosti.
It assumes that the revenues of the concessionaire include the shadow toll compensation for HGVs (70 % of the maximum allowed AGRi rates) from 1 September 2005 until the end of the Concession Agreement and real toll collection for all other vehicles until the end of that agreement.
Podobno bi bilo treba cene AGRi zvišati, če bi bila interna stopnja donosnosti iz modela preverjanja nižja od stopnje, predvidene v modelu dejanskega cestninjenja.
The model presents actual cash flows for the period until June 2005 (historical period) and forecasts the cash flows for the period from July 2005 until 2037 (forecast period).
Koncesionar je moral pripraviti predlog za GDDKiA za prilagoditev cen AGRi.
The shadow toll rates used in this model are set at the maximum level allowed in the Concession Agreement.
GDDKiA je moral najpozneje do 15. oktobra 2007 obvestiti koncesionarja, ali je sprejel predlagane prilagojene cene AGRi.
For this reason the concession holder set the AGRi Rates at the maximum allowed levels in the Concession Agreement (see footnote 12).
Če do 30. novembra 2007 ne bi bil sklenjen sporazum, bi bilo treba znesek nadomestila, ki bi ga bilo treba plačati koncesionarju, izračunati na podlagi takrat veljavnih cen AGRi.
These levels were subsequently subject to indexation on the terms provided for in Annex 6.
Vsaka pogodbenica je imela pravico predložiti vprašanje v zvezi s prilagoditvijo cen AGRi v reševanje v skladu s postopkom, predvidenim v členu 24.3 koncesijskega sporazuma (tj. arbitraža).
As from 1 September 2005, HGVs which had settled the vignette fee became exempted from tolls on the A2 motorway and the concession holder started to receive each month compensation calculated on the basis of the number of HGVs with a vignette entering the motorway and the agreed AGRi Rate.
Zato bi moralo preverjanje cen AGRi temeljiti na primerjavi interne stopnje donosnosti, pričakovane v modelu dejanskega cestninjenja, in interne stopnje donosnosti, pričakovane v modelu preverjanja.
Step two – verification of the AGRi Rates
V njem je izračunana pričakovana interna stopnja donosnosti junija 2006 […]-odstotna.
In Annex 6 to the Concession Agreement, the parties agreed to verification of the AGRi Rates by 30 November 2007.
V povezanem poročilu o preverjanju, ki ga je predložilo podjetje Autostrada Wielkopolska, je predlagano zvišanje cen AGRi (in s tem zvišanje zneska nadomestil, ki bi ga bilo treba plačati podjetju Autostrada Wielkopolska).
The aim was to check how HGVs traffic developed as a result of the disappearance of toll payments and adjust the AGRi rates accordingly in order to avoid over- or underpaying the concession holder.
Svetovalci GDDKiA niso izrazili nobenihvečjih pridržkov v zvezi z navedenim poročilom o preverjanju.
The review of the AGRi Rates was obligatory and could lead to a decrease or an increase of the AGRi Rates and hence to the decrease or increase of total compensation disbursed to the concession holder.
To je povzročilo nesoglasje med pogodbenicama glede pravilnosti cen AGRi in višine dejanskega zneska nadomestil, ki bi ga bilo treba plačati podjetju Autostrada Wielkopolska.
By 1 July 2007 at the latest, the concession holder was to submit an up-to-date financial model (‘Verification model’) to the General Directorate for National Roads and Motorways (Generalna Dyrekcja Dróg Krajowych i Autostrad; hereinafter: ‘GDDKiA’), indicating the impact of the AGRi Rates on the basic financial indicators of the Concession Agreement including the IRR.
Vendar pa je koncesionar v skladu z določbami Priloge 6 h koncesijskemu sporazumu še vedno vsak mesec prejemal nadomestilo iz naslova prikritega cestninjenja.
If the IRR in the Verification model exceeded the IRR in the Real Toll Model, the AGRi Rates would have to be lowered in order to liquidate the excess rate of return.
Spor v zvezi z modelom dejanskega cestninjenja
Similarly, if the IRR in the Verification model was lower than the one envisaged in the Real Toll model, the AGRi Rates would have to be increased.
Po navedbah Poljske je podjetje Autostrada Wielkopolska z uporabo zastarelih napovedi prometa in prihodkov precenilo pričakovano stopnjo donosnosti iz modela dejanskega cestninjenja.
By 15 October 2007 at the latest, GDDKiA was required to notify to the concession holder whether it accepted the proposed adjusted AGRi Rates.
Glede na poročilo, ki sta ga naročila GDDKiA in ministrstvo za infrastrukturo ter pripravila družba PricewaterhouseCoopers (v nadaljnjem besedilu: poročilo PwC), bi se z uporabo predpostavk o prometu in prihodkih iz študije WSA iz leta 2004 namesto iz študije WSA iz leta 1999 (z manjšimi metodološkimi in davčnimi popravki) interna stopnja donosnosti iz modela dejanskega cestninjenja znižala s […] % na […] %.
If the proposed adjusted AGRi Rates were not accepted by this date, the parties were required to take action to reconcile the different positions.
Ministrstvo za infrastrukturo je 13. novembra 2008 v obliki dopisa, naslovljenega na podjetje AW S.A., podalo izjavo o izogibanju uporabe Priloge 6, pri čemer je med drugim trdilo, da je minister za infrastrukturo s sklenitvijo zadevnega sporazuma storil napako, ker ni bil seznanjen s tem, da podjetje Autostrada Wielkopolska ni upoštevalo napovedi prometa in prihodkov za odsek avtoceste A2 med krajema Nowy Tomysl in Konin, ki so bile pripravljene leta 2004 in zato sodobnejše od napovedi, pripravljenih v zvezi s tem leta 1999, ki so se uporabile med pogajanji o Prilogi 6.
In case of lack of agreement by 30 November 2007, the amount of compensation to be paid to the concession holder was to be calculated based on the hitherto applicable AGRi Rates.
Minister meni, da je zaradi dejstva, da podjetje Autostrada Wielkopolska na dan podpisa Priloge 6 ni uporabilo najnovejših podatkov o prometu in prihodkih, v tej prilogi napačno prikazan finančni položaj podjetja Autostrada Wielkopolska, preden sta bila z zakonom o spremembi uvedena sistem prikritega cestninjenja in z njim povezana obveznost izplačila nadomestila koncesionarju.
Hence, verification of the AGRi Rates was supposed to be based on the comparison of the IRR expected in the Real Toll Model with the IRR expected in the Verification Model.
Preplačilo za obdobje od 1. septembra 2005 do 30. junija 2011 je znašalo 894956889 PLN bruto (približno 224 milijonov EUR) (v nadaljnjem besedilu: prekomerno nadomestilo).
In 2007 Autostrada Wielkopolska provided the Verification model.
Ker podjetje Autostrada Wielkopolska ni hotelo vrniti prekomernega nadomestila, sta minister in GDDKiA z dopisom z dne 8. novembra 2010 zaprosila glavnega svetovalca zakladnice (Prokuratoria Generalna Skarbu Państwa), naj v imenu državne zakladnice začne sodni postopek ter ju pravno zastopa pri izterjavi zneskov, neupravičeno izplačanih podjetju Autostrada Wielkopolska v obliki nadomestila.
This model shows the financial situation of the concession holder that would prevail as of December 2006.
Hkrati je podjetje Autostrada Wielkopolska nasprotovalo zavrnitvi Priloge 6 s predložitvijo zadeve arbitražnemu sodišču.
It is built on actual data for both light vehicles and HGVs as well as costs for the period from the start of the Concession until December 2006 and traffic, revenue and costs projections for the period afterwards until the end of the Concession in 2037.
Arbitražno sodišče je marca 2013 odločilo v prid koncesionarja, pri čemer je navedlo, da je Priloga 6 veljavna in da bi jo morala država spoštovati.
The Verification model assumes that the shadow toll system is in place until the end of the Concession.
Poljski organi so se junija 2013 odločili, da bodo izpodbijali arbitražno odločbo, in pri pristojnem nacionalnem sodišču vložili ničnostno tožbo.
The related verification report submitted by Autostrada Wielkopolska suggested the AGRi Rates should be increased (thereby increasing the amount of compensations payable to Autostrada Wielkopolska).
Konec mehanizma nadomestil
GDDKiA's advisors expressed no material reservations concerning that verification report.
Obveznost plačila nadomestila iz naslova prikritega cestninjenja je potekla 30. junija 2011, ko je Poljska uvedla elektronski sistem cestninjenja, imenovan „viaTOLL“, ki je nadomestil vinjete.
Autostrada Wielkopolska and GDDKiA however failed to achieve agreement on the adjusted AGRi Rates by 30 November 2007.
Sistem „viaTOLL“ je obvezen za vsa težka tovorna vozila ter omogoča uporabnikom elektronsko plačevanje za uporabo omrežij cestninskih cest na podlagi števila prevoženih kilometrov in kategorije ceste.
By letter of 28 November 2007, GDDKiA informed Autostrada Wielkopolska that in view of doubts regarding the correctness of assumptions made for the purposes of Annex 6 — which could not be corrected as part of the verification report — GDDKiA did not accept the proposed adjusted AGRi Rates.
Sistem „viaTOLL“ vključuje le izbrane ceste in ne celotnega cestnega omrežja na Poljskem (kot je veljalo za vinjete), kar izključuje možnost dvojnega zaračunavanja.
This started a disagreement between the parties regarding the correctness of the AGRi Rates and the level of the actual amount of compensations payable to Autostrada Wielkopolska.
Zato bi lahko koncesionarji s 1. julijem 2011 znova začeli zaračunavati cestnino vsem težkim tovornim vozilom, ki vstopijo na cestninske avtoceste, v skladu s pravili, določenimi v koncesijskih sporazumih.
However, in line with the provisions of Annex 6 to the Concession Agreement, the concession holder still received every month compensation payments based on the shadow toll.
Razlogi za začetek postopka
Dispute concerning the Real Toll Model
Komisija je v sklepu o začetku postopka izrazila pomisleke glede združljivosti ukrepa z notranjim trgom.
According to Poland, Autostrada Wielkopolska had overvalued the expected rate of return in the Real Toll model by using outdated traffic and revenue forecasts.
Zlasti je izpostavila naslednja vprašanja: