natgillin/translations-raw huggingface dataset:
As regards the port fees, the Norwegian authorities note that these represent a cost element for Hurtigruten.
Norveški organi tudi poudarjajo, da ta pogoj ne pomeni nujno, da morajo biti za preprečitev prekomernega nadomestila vedno vzpostavljeni mehanizmi za vračilo sredstev ali pogodbene ureditve za spremembo višine nadomestila.
The level of port fees and other charges has been based on the Norwegian Ports Act (‘NPA’) 2009, and as such, they were included in the tender documents.
Nasprotno, „[…] kakršen koli mehanizem v zvezi z izbiro izvajalca storitve [se mora] določiti tako, da je stopnja nadomestila določena na podlagi teh elementov“.
However, after the HA entered into force, Hurtigruten was notified of substantial price increases in some ports and a general price increase in many others, beyond the scope of the inflationary index covered by the HA.
Ker podjetje Hurtigruten do zdaj ni prejelo nadomestila, ki bi presegalo kritje stroškov in stopnjo dobička, povezano z dogovorjenim nadomestilom, tak mehanizem za vračilo sredstev ni bil potreben.
According to the Norwegian authorities, there has been a total increase of 40,4 % in the port fees since 2009 (including the commercial operations).
V zvezi s stopnjo razumnega dobička so norveški organi trdili, da se lahko dobiček skozi leta spreminja in da pogodbe, s katerimi so zagotovljene spodbude za izvajalca storitev, ne pomenijo nujno prekomernega nadomestila.
Thus, any reduction of the new and increased level of port fees cannot be considered to entail elements of State aid, as the compensation is based on the lower, original port fees.
Norveški organi so poleg tega pojasnili, da je bila pred javnim razpisom opravljena finančna ocena, v kateri so opisane ocene pričakovanih stroškov in prihodkov ter navedena pričakovanja, da bo donosnost kapitala (RoC), izražena kot tehtani povprečni stroški kapitala (WACC), v razponu od […] % do […] % celotnega kapitala.
Finally, on the Authority's doubts that there has not been any methodology to calculate a reasonable profit, the Norwegian authorities state that this is calculated on the basis of earnings before taxes in relation to the total revenue (‘EBT’), taking into account the particular risks associated with the provision of the SGEI as defined, and in accordance with Annex D to the tender specifications, which sets out in detail how the compensation for the PSO is calculated including principles for allocation of costs.
Nato je bila opravljena še ena finančna ocena za preučitev ponudbe podjetja Hurtigruten; ugotovljeno je bilo, da bi prinesla višji RoC, ki bi lahko privedel do navzkrižnega subvencioniranja komercialnih prevozov.
However, the actual profit margin has been clearly lower: […] % (2012), […] % (2013) and […] % (2014).
Vsekakor je po navedbah norveških organov izkoriščenost zmogljivosti ladij podjetja Hurtigruten razmeroma majhna ([…] %).
Moreover, when this EBT was converted to a more appropriate measure of return such as return on capital employed (‘ROCE’), the Norwegian authorities have explained that the estimated ROCE of the contract was within a reasonable interval (see paragraphs (73) and (74) below concerning the second BDO report of 2016).
Zato v veliki večini primerov obstaja prosta zmogljivost.
Concerning the third Altmark condition, the Norwegian authorities' reply centres around the argument of wide discretion that they enjoy when it comes to the model of cost allocation, and that the Authority's assessment is limited to the question of whether there has been a manifest error in the assessment.
Poleg tega se na splošno proda malo dodatnih komercialnih vozovnic (glej oddelek 5.3 spodaj o prvem poročilu skupine BDO iz leta 2016).
The Norwegian authorities also point out that this condition does not necessarily entail that clawback mechanisms or contractual arrangements to alter the level of compensation must always be in place to avoid overcompensation.
Norveški organi priznavajo, da v redkih primerih potniki v okviru obveznosti javne službe ne morejo dobiti ležišča v okviru zmogljivosti, rezervirane za 120 potnikov.
Rather, ‘[…] any mechanism concerning the selection of the service provider must be decided in such a way that the level of compensation is determined on the basis of these elements’.
Vendar pa se to uravnovesi s potovalnim jamstvom, uvedenim 24. septembra 2014.
As Hurtigruten has so far not received compensation exceeding the coverage of the costs and the profit margin related to the agreed compensation, there has not been a need for such a clawback mechanism.
V zvezi znatnim zvišanjem nadomestila na podlagi sporazuma Hurtigruten v primerjavi s prejšnjo pogodbo za obdobje 2005–2012 norveški organi navajajo, da je treba sedanji sporazum Hurtigruten oceniti neodvisno od prejšnjega, ob upoštevanju dejanskih stroškov opravljanja storitve in načel ločenih računov, kot je pojasnjeno v poročilu skupine BDO iz leta 2015 (glej oddelek 5.2 spodaj).
On the level of the reasonable profit, the Norwegian authorities have argued that profits may vary over the years, and that contracts providing incentives for the service provider do not necessarily signify overcompensation.
Poleg tega norveški organi v zvezi s trditvijo Nadzornega organa, da podjetje Hurtigruten še naprej prejema nadomestilo za storitve, ki jih ne opravlja, poudarjajo, da velik delež stroškov, ki izhajajo iz obveznosti javne službe, predstavljajo stroški v zvezi z zmogljivostjo, na katere število potnikov na krovu ob določenem času ne vpliva.
In addition, the Norwegian authorities explained that a financial evaluation had been carried out before the tender invitations, describing estimates on expected costs and revenues, as well as expectations for a rate on return on capital (‘RoC’), presented as a weighted average cost of capital (‘WACC’), to be within an interval of […] % to […] % on the total capital.
Poleg tega se zaradi odpovedi postankov v pristaniščih, na primer zaradi izrednih vremenskih razmer, fiksni stroški ne znižajo (razen pristaniških pristojbin), ampak podjetju prej nastanejo dodatni stroški.
A subsequent financial evaluation was conducted to examine Hurtigruten's bid and concluded that it would entail a higher RoC, which could lead to cross-subsidies of the commercial operations.
V pripombah Norveške je navedeno tudi, da višina nadomestila na podlagi sporazuma Hurtigruten temelji na delitvi tveganj in obveznosti med strankama.
As a result, the Norwegian authorities entered into negotiations that resulted in a reduction of the compensation, which was considered to be acceptable (as described in paragraph (42)).
Tako je bilo tveganje neizpolnjevanja obveznosti zaradi izrednih vremenskih razmer v pogajanjih med strankama preneseno na organ, ki je odobril nadomestilo, višina nadomestila pa je bila zato ustrezno znižana, ne da bi to povzročilo kakršne koli težave v zvezi s tretjim pogojem iz sodbe Altmark.
The results achieved through the negotiations have been examined and substantiated by the latest financial evaluation of BDO (see section 5.4 below on the second BDO report 2016).
Nazadnje, v zvezi z odpovedmi plovbe v pristanišče Mehamn so norveški organi predložili opis dogodkov, iz katerega je razvidno, da je podjetje pristanišču škodo povrnilo jeseni 2012 in da pristanišče kljub zahtevi podjetja Hurtigruten ni bilo popravljeno.
With regard to the Authority's concern in the opening decision that Hurtigruten does not reserve capacity for public service passengers, but rather sells the capacity to cruise passengers, while maintaining the public service compensation at the same level, the Norwegian authorities stress that the HA does not prohibit Hurtigruten from selling tickets to cruise passengers as long as there is no demand from PSO ones.
Norveški organi vsekakor trdijo, da se v okviru finančnega pregleda iz leta 2014 zaradi dejstva, da sta organ, ki je odobril nadomestilo, in podjetje Hurtigruten dosegla dogovor o odpovedi postankov v pristanišču, ta odpoved šteje za spremembo v opravljanju storitve v skladu s členom 6 sporazuma Hurtigruten, posledica katere je prilagoditev finančnega nadomestila.
As a result, in the vast majority of cases there is free capacity.
V zvezi s četrtim pogojem iz sodbe Altmark in dvomi Nadzornega organa, ali je mogoče razpisni postopek, kot je ta v obravnavani zadevi, v katerem je oddana samo ena ponudba, šteti za zadosten za zagotovitev najnižjih stroškov za skupnost, norveški organi trdijo, da je bila ta oddaja javnega naročila izvedena kot odprti postopek v skladu s pravili o javnih naročilih.
Furthermore, the number of extra commercial tickets sold is generally low (see section 5.3 below on the first BDO report 2016).
Norveški organi tudi trdijo, da uporaba „najnižje cene“ kot edinega merila za oddajo naročila ne more pomeniti, da je bil četrti pogoj iz sodbe Altmark kršen.
The Norwegian authorities acknowledge that in rare cases, PSO passengers, within the reserved capacity of 120, are not able to get a berth.
Dalje, v zvezi s tremi alternativnimi povezavami, navedenimi v razpisu, norveški organi pojasnjujejo, da v skladu s sodno prakso norveškega odbora za pritožbe na področju javnih naročil (v nadaljnjem besedilu: odbor KOFA) velja, da če ponudnikom niso dana navodila o alternativah, mora oddaja naročila temeljiti na oceni, katera ponudba se v celoti zdi ekonomsko najugodnejša.
However, this is compensated by the travel guarantee introduced on 24 September 2014.
Norveški organi se sklicujejo tudi na točko 2.14 razpisnih pogojev, v kateri je navedeno, da si naročnik pridržuje pravico do svobodne izbire med ponujenimi alternativami.
In relation to the issue of the substantial increase in the compensation under the HA, as compared to the previous contract for the period 2005-2012, the Norwegian authorities state that the current HA must be assessed independently of the previous one, taking into account the actual costs of running the service and the account separation principles as explained in the BDO report 2015 (see section 5.2 below).
Glede tega, da je bila oddana samo ena ponudba, kar načeloma ne zadostuje za zagotovitev skladnosti s četrtim pogojem iz sodbe Altmark, norveški organi menijo, da tega samega po sebi ni mogoče razumeti kot splošno izključitev.
Further, on the Authority's argument that Hurtigruten continues to receive compensation for services that are not rendered, the Norwegian authorities underline that a large portion of the costs stemming from the PSO obligations are capacity costs that remain unaffected by the number of passengers on board at any given time.
Potrebna je namreč dodatna ocena, ali je postopek oddaje javnega naročila kljub temu vključeval dovolj odprto in resnično konkurenco.
In addition, cancellation of ports, for example due to extraordinary weather conditions, do not reduce the fixed costs (with the exception of the port fees), but rather generate additional costs for the company.
Po mnenju norveških organov je bilo dejansko sprejetih več ukrepov za zagotovitev konkurence med različnim izvajalci (npr. alternativni modeli, zmanjšana zmogljivost, dovolj časa med rokom za oddajo ponudb in datumom začetka opravljanja storitve, podaljšanje roka za oddajo ponudb).
It is also argued in Norway's submission that the level of compensation under the HA is based on the division of risks and obligations between the parties.
Poleg tega se je podjetje Hurtigruten zavedalo, da so druga podjetja vsaj pokazala interes za sodelovanje v razpisnem postopku.
That is to say, the risk of non-performance due to extreme weather conditions was transferred to the granting authority in the negotiations between the parties, and the level of compensation was thus reduced accordingly, without this creating any difficulties in relation to the third Altmark condition.
Kar zadeva pogoje združljivosti, norveški organi priznavajo, da se sklep o SSGP ne uporablja, ker je bil v okviru sporazuma Hurtigruten v dveh poslovnih letih pred dodelitvijo obveznosti javne službe presežen prag 300000 potnikov.
In reference, lastly, to the cancellations of the services to the port of Mehamn, the Norwegian authorities provide a description of the events, indicating that the damages to the port were compensated by the company in the autumn of 2012 and that the port was not repaired despite Hurtigruten's request.
Čeprav ukrep po mnenju Norveške ne pomeni državne pomoči v skladu s sodbo Altmark, bi, če bi bil ocenjen v skladu z okvirom Nadzornega organa za državno pomoč v obliki nadomestila za javne storitve (v nadaljnjem besedilu: okvir Nadzornega organa), izpolnjeval vse pogoje združljivosti, navedene v njem.
The failure of the port authority to repair the damages led to a gradual deterioration of the pier, which resulted in the company, following an agreement with the granting authority, stopping calls in the port from January 2014 until it was repaired and officially opened for Hurtigruten again in September 2014.
Zlasti kar zadeva sorazmernost, norveški organi trdijo, da so opravljeni izračuni v skladu z zahtevami iz sodne prakse in prakso odločanja Evropske komisije, saj so bili upoštevani samo dejanski stroški izpolnjevanja obveznosti javne službe v skladu s pravilno razporeditvijo stroškov in prihodkov med obveznostjo javne službe in komercialnimi storitvami ter ob upoštevanju razumnega dobička v višini […] % (EBT).
Meanwhile, a land-based transport of cargo was established and the port time in Kjøllefjord was increased.
POROČILO SKUPINE BDO IZ LETA 2015
In any event, it is submitted by the Norwegian authorities that, as part of the 2014 financial review, due to the fact that the granting authority and Hurtigruten reached an agreement to cancel calls to the port, this cancellation is considered as a change in production in accordance with section 6 of the HA, leading to an adjustment of the final compensation.
Norveški organi so naročili poročilo svetovalne skupine BDO, ki je preučila predvideno in dejansko finančno uspešnost podjetja Hurtigruten v letih 2012 in 2013, in sicer ločeno za: (a) storitve, ki jih je naročila vlada na povezavi Bergen–Kirkenes, in (b) vse storitve, ki jih je na isti povezavi opravilo podjetje Hurtigruten (tj. vključno s komercialnimi storitvami in storitvami, ki jih je naročila vlada).
Therefore, this cancellation cannot be considered as a breach of the HA and does not entail any overcompensation under the HA.
Pri tem je skupina BDO razlikovala med stroški v zvezi z zmogljivostjo, stroški v zvezi s potniki ter stroški v zvezi z dejavnostmi trženja in prodaje.
Concerning the fourth Altmark condition and the doubts expressed by the Authority whether a tender procedure such as the one in the case at hand, where only one bid is submitted, can be deemed sufficient to ensure the least cost to the community, the Norwegian authorities claim that the present tender has been carried out as an open procedure in line with the public procurement rules.
Stroški v zvezi z zmogljivostjo, ki se štejejo za fiksne stroške, so opredeljeni kot stroški, nastali plovilom, ki plujejo na določeni povezavi z določenimi pristanišči postanka, in morajo vključevati vse dejavnosti, povezane s plovbo plovil vzdolž obale.
The Norwegian authorities also argue that using the ‘lowest price’ as the sole award criterion cannot be meant to have violated the fourth Altmark condition.
Stroški v zvezi z zmogljivostjo vključujejo naslednje: stroške varnostne posadke, olja in goriva, popravil in vzdrževanja, pristaniške stroške, stroške zavarovanja, stroške amortizacije/zakupa plovila in neto finančne stroške.
Further, in reference to the three alternatives routes mentioned in the tender, the Norwegian authorities explain that according to the case law of the Norwegian Complaints Board for Public Procurement (‘KOFA’), if no instructions are given to the tenderers on the alternatives, the award must be based on an assessment of which offer in total appears to be the economically most advantageous.
Stroški v zvezi s potniki ter stroški v zvezi z dejavnostmi trženja in prodaje se štejejo za variabilne stroške.
The Norwegian authorities refer also to the tender specifications, section 2.14, where it is stated that the contracting authority reserves the rights to choose freely between the tendered alternative.
Vključujejo vse dejavnosti, ki so neposredno ali posredno povezane s potniškim prometom.
On the issue of only one bid having been submitted, which is in principle insufficient to ensure compliance with the fourth Altmark condition, the Norwegian authorities consider that this in itself cannot be understood as a general exclusion.
Stroški v zvezi s potniki vključujejo naslednje: stroške prodanih proizvodov, posadke, ki ni vključena v varnostno posadko, stroške trženja in prodaje, upravne in druge stroške.
In fact, a further assessment must be carried out as to whether the procurement procedure nevertheless gave rise to a sufficiently open and genuine competition.
Stroški v zvezi z zmogljivostjo so bili nato storitvam, ki jih je naročila vlada, dodeljeni na podlagi deleža zmogljivosti, ki ga je rezervirala vlada, v primerjavi s celotno zmogljivostjo flote, medtem ko so bili stroški v zvezi s potniki dodeljeni na podlagi ocenjenih potniških kilometrov, ki so jih prepluli potniki, ki potujejo na velike razdalje, glede na skupno število potniških kilometrov za vse potnike v floti.
In the opinion of the Norwegian authorities, several measures were indeed taken to accommodate competition amongst the different operators (e.g. alternative models, reduced capacity, sufficient time period between bids and start-up date, time extension for bids' submission).
Stroški trženja in prodaje so bili storitvam, ki jih je naročila vlada, dodeljeni na podlagi deleža ocenjenih neto prihodkov v zvezi s potniki v okviru obveznosti javne službe v primerjavi s skupnim številom potnikov.
Further, Hurtigruten was aware that other companies had at least shown an interest in participating in the tender process.
Glede na poročilo so v segmentih (a) in (b), navedenih v odstavku (62) zgoraj, ter v letih 2012 in 2013 dejanski rezultati podjetja Hurtigruten zaostajali za številkami, ki jih je podjetje predvidelo v svoji razpisni dokumentaciji.
Concerning the compatibility conditions, the Norwegian authorities acknowledge that the SGEI Decision is not applicable as the HA has exceeded the 300000 passengers threshold during the two financial years before the PSO was assigned.
Skupina BDO trdi, da se dejstvo, da je podjetje Hurtigruten zabeležilo neto izgubo pri svojih komercialnih dejavnostih, ne bi smelo obravnavati kot dokaz navzkrižnega subvencioniranja.
Although, in Norway's view, the measure does not constitute State aid pursuant to Altmark, if it were to be assessed pursuant to the Authority's Framework for State aid in the form of public service compensation (‘the Framework’), it would meet all the compatibility conditions specified therein.
Bruto marža na komercialne potniške dejavnosti je namreč pozitivna, vendar ne zadostuje za kritje ustreznih fiksnih stroškov v zvezi z zmogljivostjo (ker je bilo dejansko število komercialnih potnikov manjše od predvidenega), zaradi česar je pri komercialnih dejavnostih nastala skupna neto izguba.
Particularly in reference to proportionality, the Norwegian authorities argue that the calculations made are in conformity with the case law requirements and the European Commission's decision-making practice, as only the actual costs for discharging the PSO obligations have been taken into account, pursuant to a correct allocation of costs and revenues between the PSO and the commercial services, and taking into account a reasonable profit of […] % (EBT).
PRVO POROČILO SKUPINE BDO IZ LETA 2016
THE BDO REPORT 2015
Ker se zdi, da je uporaba odsekov v letih 2015 in 2002 enaka, in ker so se sezonska nihanja le malo spremenila, se v poročilu predpostavlja, da je položaj ostal nespremenjen tudi med letoma 2008 in 2010.
The Norwegian authorities commissioned a report from the consultancy BDO, which looked at Hurtigruten's budgeted and actual financial performance in 2012 and 2013, for, separately: (a) the services purchased by the government on the Bergen-Kirkenes route; and (b) the totality of services provided by Hurtigruten on the same route (i.e. including both commercial and government-procured services).
Glede na poročilo je med letom na vseh odsekih znatno število potnikov v okviru obveznosti javne službe.
Capacity costs, which are regarded as fixed costs, are defined as the costs incurred by the vessels sailing the set route with specific ports of call and are to include all activities associated with the operation of vessels along the coast.
Tako je v obdobju od junija do avgusta pri približno eni tretjini plovb na vsaj enem odseku 320 ali več potnikov v okviru obveznosti javne službe.
Capacity costs consist of the following elements: safety crew, oil and fuel, repairs and maintenance, port costs, insurance costs, vessel depreciation/leasing and net financial costs.
Povprečno največje število potnikov v okviru obveznosti javne službe v teh mesecih je približno 285, medtem ko je v obdobjih od januarja do maja in od septembra do decembra to število približno 142.
Passenger costs, as well as costs relating to marketing and sale activities, are all regarded as variable costs.
V poročilu je nadalje navedeno, da se število potnikov v okviru obveznosti javne službe po posameznih odsekih zelo razlikuje.
They include all activities directly or indirectly related to passenger traffic.
Kar zadeva izkoriščenost ležišč, je v poročilu navedeno, da je bilo leta 2015 na vsakem odseku povprečno največje število ležišč, ki so jih uporabili potniki v okviru obveznosti javne službe, 225, medtem ko je bilo povprečno število ležišč, ki so jih uporabili potniki v okviru obveznosti javne službe, približno 60.
Passenger costs consist of the following elements: costs of goods sold, crew not included in the safety crew, marketing costs and sales provisions, administrative costs and other costs.
Nazadnje je v poročilu navedeno, da je bila na veliki večini plovb na vseh odsekih zmogljivost za vsaj 320 potnikov v okviru obveznosti javne službe.
Capacity costs were then allocated to the government-procured services on the basis of the share of capacity reserved by the government compared to the total capacity of the fleet, whereas passenger costs were allocated on the basis of estimated passenger kilometres sailed by distance travellers over the total number of passenger kilometres for all travellers on the fleet.
DRUGO POROČILO SKUPINE BDO IZ LETA 2016
According to the report, in both segments (a) and (b) mentioned above in paragraph (62) and in both 2012 and 2013, there was a shortfall in Hurtigruten's actual results as compared to the figures budgeted by the company in its tender documents.
Namen je bil, prvič, oceniti pričakovano stopnjo ROCE na podlagi pogodbe, kot je bila dogovorjena (tj. celotno pogodbeno obdobje), in, drugič, glede na sklop referenčnih meril opredeliti razpon razumnega dobička na podlagi pogodbe.
BDO submits that the fact that Hurtigruten registered a net loss on its commercial operations should not be seen as evidence of cross-subsidisation.
Skupina BDO ocenjuje, da je ROCE na podlagi pogodbe o obveznosti javne službe znašal […] %.
This is because the gross margin on commercial passengers activities is positive, but insufficient to cover the corresponding fixed capacity costs (because the actual number of commercial passengers has been below budgeted levels), hence the overall net loss of commercial operations.
Skupina BDO je to primerjala s tremi različnimi referenčnimi merili: WACC v višini […] %, kot ga je leta 2009 izračunalo neodvisno borznoposredniško podjetje, ko je spremljalo podjetje Hurtigruten na borzi; diskontno stopnjo v višini […] %, uporabljeno pri preskusih oslabitve, uporabljenih v računovodskih izkazih podjetja Hurtigruten leta 2009, in referenčnim merilom v višini […] %, ki je temeljil na štirih javnih družbah, dejavnih na področju križarjenj za potnike.
THE FIRST BDO REPORT 2016
Skupina BDO je tudi izračunala, da je bilo drseče povprečje dejanskega ROCE od leta 2012 do leta 2015 […] %.