natgillin/translations-raw huggingface dataset:
Setesdal Bilruter L/L argues that the ALFA-method ensures that there is no overcompensation for the provision of the bus services and that the costs of commercial activities are not included in the ALFA-method.
V zvezi s prihodkom iz komercialnih dejavnosti podjetja Nettbuss Sør AS se norveški organi ne strinjajo z navedbami podjetja Nettbuss Sør AS, da so bili okrožju pripisani dohodki iz naslova prihodkov, ki popravljajo napake iz naslova stroškov.
Birkeland Busser AS, Frolandsruta Frode Oland and Telemark Bilruter AS have all concurred with that view.
Spričo pomanjkanja ločenih računov podjetje Nettbuss Sør AS nosi tveganje in ne more preprosto navajati, da so bili nepovezani prihodki odšteti v korist okrožja, hkrati pa tega z ničemer ne dokaže.
COMMENTS BY THE NORWEGIAN AUTHORITIES ON THE COMMENTS MADE BY INTERESTED PARTIES
Poleg tega, kot navajajo norveški organi, prav tako ni nobenih dokazov v zvezi z razporeditvijo stroškov med komercialnimi dejavnostmi podjetja in njegovimi dejavnostmi javne storitve.
The Norwegian authorities refer to the complainants' argument that ‘all new aid’ granted to Nettbuss Sør AS must be held incompatible with the EEA Agreement and subject to recovery, and indicate that the complainant has not addressed the issue of new or existing aid nor has it referred to how any potential aid (e.g. the introduction of the ALFA-method in 2004) should be classified in the present case.
Torej je povsem mogoče, da so bile komercialne dejavnosti navzkrižno subvencionirane z dejavnostmi javne storitve in ne obratno.
The Norwegian authorities restate that no substantial change to the existing aid scheme has been caused by the introduction of the ALFA-method, and that with the exception of Nettbuss Sør AS, no overcompensation has been identified.
Norveški organi še navajajo, da je gospodarski učinek odstopanj ocenjen na 80437962 NOK v obdobju 2004–2014, brez obresti in obrestnih obresti.
With reference to the comment submitted by Nettbuss Sør AS on what could constitute a reasonable profit within the bus transport sector, the Norwegian authorities stress that the reference to the figure 3-5 % as a normal profit in the sector does not imply that any higher profit level (e.g. a profit closer to [7-13 %] that Nettbuss Sør AS refers to) would constitute overcompensation.
To izhaja iz študije, ki jo je izvedlo svetovalno podjetje Asplan Viak AS po naročilu norveških organov, da se oceni čezmerno nadomestilo, ki ga je okrožje izplačalo zaradi odstopanj.
With reference to the comments submitted by Nettbuss Sør AS in relation to the additional information submitted by the Norwegian authorities concerning deviations in Nettbuss Sør AS's production, the Norwegian authorities have submitted that the role of the ALFA-method to calculate compensation cannot be downplayed by the fact that the final compensation was based on negotiations and subsequent amendments of the productions and costs were also made.
OBSEG OCENE POMOČI
The costs estimates following from the ALFA-method were vital and the compensation granted never deviated much compared to the results of the ALFA-method.
V odločbi o začetku postopka je Nadzorni organ sklenil, da je bila v okrožju Aust-Agder vzpostavljena veljavna shema pomoči za lokalne redne in šolske avtobusne prevoze za obdobje pred letom 2004.
In any case, any such amendments should have either led to an increase, in case of additional production, or a decrease, in case of reduction of production, of the compensation granted.
metodo ALFA in njeno indeksacijo kot del veljavne sheme pomoči v okrožju Aust-Agder ali kot ločen nov ukrep pomoči (razdelek 3 spodaj);
But, they could never be considered separately and set off against irrelevant costs taken into account when the compensation was estimated according to the ALFA-method.
naravo domnevne pomoči v okviru projekta ATP in ali je to del iste veljavne sheme pomoči (razdelek 3 spodaj);
The Norwegian authorities submit that the reporting of incorrect production figures has a direct effect on the accuracy of the compensation's calculation and the County was thus entering into negotiations on incorrect assumptions.
opredelitev nove pomoči, ki je bila mogoče dodeljena zunaj okvira veljavne sheme pomoči (razdelek 4 spodaj).
It is also submitted that, as the compensation granted is based on the previous year's production, any reduction made by the company after August 2008 should have been reflected in the compensation granted for 2009, which was not the case.
Nadzorni organ je v odločbi o začetku postopka izrazil dvom o naravi metode ALFA in njene indeksacije kot morebitnega ukrepa brez pomoči.
The same logic also applies, the Norwegian authorities argue, in the case of the company having received an additional amount of NOK 550000 for 2008, given that the 2008 compensation was based on incorrect figures provided from 2007.
V zvezi s tem so norveški organi in zainteresirane strani predložili informacije o uporabi pogojev iz sodbe Altmark.
Given that the contract signed with Nettbuss Sør AS is a public service concession contract, the commercial risk shall lie with the company.
Odločba o začetki postopka Nadzornega organa ne obvezuje, da bi moral v okviru te ocene preveriti tudi naravo pomoči v zvezi z metodo ALFA in njeno indeksacijo.
As regards the settlements and adjustments made in relation to the Nettbuss Sør AS's and RTB's contracts — in view of the ongoing merger process between the two companies — for the production of a new transport schedule run by RTB, the Norwegian authorities are of the view that these are the result of a unilateral decision from the side of Nettbuss Sør AS that has led to over-reporting for the production of kilometres in order to receive higher compensation than what was already calculated and reported under the ALFA-method.
To je bilo namreč, razen pomoči v okviru projekta ATP, že ocenjeno v predhodni proučitvi, pri čemer je bilo sklenjeno, da je bilo javno nadomestilo za lokalne redne in šolske avtobusne prevoze obstoječa pomoč najmanj do leta 2004, oceniti pa da je še treba, ali je bila ta že vzpostavljena veljavna shema pomoči bistveno spremenjena.
Instead, the contracts should have been amended subsequent to the corporate changes, in order to reflect all these adjustments.
DRŽAVNA POMOČ V SMISLU ČLENA 61(1) SPORAZUMA EGP
In this context, the Norwegian authorities do not share the view that the County has granted NOK 3,55 million less compensation for reductions in the production stemming from alterations in the transport schedule during 2008 and 2009.
Člen 61(1) Sporazuma EGP določa:
On the contrary, this reduction of compensation follows the logic of the ALFA-method and its later indexation, reflecting the production of fewer kilometres than anticipated by the County, as a result of Nettbuss Sør AS's incorporating a new transport schedule for RTB.
„Razen če ta sporazum ne določa drugače, je vsaka pomoč, ki jo dodelijo države članice ES, države Efte ali je dodeljena v kakršni koli obliki iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z delovanjem tega sporazuma, kolikor škodi trgovini med pogodbenicami.“
Concerning the income generated by the commercial activities of Nettbuss Sør AS, the Norwegian authorities disagree with Nettbuss Sør AS's allegations that the County has been credited revenues from the income-side that correct errors on the cost side.
Prisotnost državnih sredstev
Given the lack of separate accounts, Nettbuss Sør AS carries the risk and it cannot simply allege that irrelevant revenues have been deducted for the benefit of the County, without any further documented justification.
Nadzorni organ upošteva, da se nadomestilo za lokalne redne in šolske prevoze plačuje iz javnega proračuna okrožja Aust-Agder.
In addition, according to the Norwegian authorities, there has not been any documented justification as regards the cost allocation between the commercial and the public service activities of the company.
V okviru člena 61(1) Sporazuma EGP velja, da so lokalni in regionalni organi enakovredni državi [45].
That said, it may well be the case that the commercial activities have been cross-subsidized by the public service activities and not vice-versa.
Zato je okrožje Aust-Agder enakovredno državi za namene pravil EGP o državni pomoči.
Finally, the Norwegian authorities submit that the economic impact of the deviations is estimated at NOK 80437962 for the period 2004-2014, without including interest and compound interest.
Nadzorni organ na tej podlagi ugotavlja, da se nadomestilo financira iz državnih sredstev.
This is according to a study that Asplan Viak AS had been commissioned by the Norwegian authorities to write in order to provide estimates of the overcompensation paid by the County due to the deviations.
Enaki premisleki veljajo tudi za projekt ATP, saj se financira s sredstvi iz proračunov občin ter okrožij Aust-Agder in Vest-Agder.
ASSESSMENT
Zato Nadzorni organ ugotavlja, da gre za državna sredstva.
SCOPE OF THE AID ASSESSMENT
Podjetje
In the opening decision the Authority concluded that there was an existing aid scheme in Aust-Agder for local scheduled and school bus transport services covering the period before 2004.
V skladu s členom 61(1) Sporazuma EGP je treba tudi ugotoviti, ali nadomestilo za javno storitev, izplačano petim prevoznikom, in financiranje iz naslova projekta ATP posameznim podjetjem ali proizvodnji posameznega blaga dajeta selektivno gospodarsko prednost.
In view of the doubts expressed in the opening decision, the scope of the present aid assessment shall examine the following aspects:
V tem primeru so upravičenci avtobusni prevozniki, ki opravljajo gospodarsko dejavnost, med drugim tudi redne in šolske avtobusne prevoze proti plačilu (glej uvodne izjave 35 do 38).
the ALFA-method and its indexation as part of the existing aid scheme in place in Aust-Agder or as a separate new aid measure (Section 3 below);
Zato so vsi prevozniki podjetja v smislu člena 61(1) Sporazuma EGP.
the nature of the alleged aid involved in the ATP project and whether this is part of the same existing aid scheme (section 3 below);
Selektivnost
identification of any new aid that may have been granted outside the existing aid scheme (Section 4 below).
Ukrep nadomestila je omejen na avtobusne prevoznike, ki izvajajo prevoze v okrožju Aust-Agder.
In the opening decision the Authority expressed doubts concerning the nature of the ALFA-method and its indexation as a potential no-aid measure.
Zlasti je bilo nadomestilo za javno storitev omejeno na podjetja, navedena v uvodni izjavi 35.
In this context the Norwegian authorities and interested parties submitted information on the application of the Altmark conditions.
Zato Nadzorni organ ugotavlja, da je dodelitev nadomestila za javno storitev selektivna.
The opening decision does not oblige the Authority to examine in the context of the present assessment the nature of the aid in reference to the ALFA-method and its indexation.
Nadalje, financiranje v višini 1 milijona NOK (2 milijona NOK od leta 2010 in 1,5 milijona NOK od leta 2011) iz naslova projekta ATP ter zmanjšanje stroškov leta 2013, povezanih s prevozi na progah javne storitve 39 in 40, za financiranje avtobusnega prevoza do letališča in ustrezno zmanjšanje prihodka za projekt ATP so ukrepi, ki so bili dodeljeni le podjetju Nettbuss Sør AS.
This, with the exception of any aid involved the ATP project, has already been assessed during the preliminary examination where it was concluded that the public compensation for local scheduled and school bus transport services remains existing aid at least until 2004, and that what remains to be assessed is whether this already established existing aid scheme has been substantially altered.
Zato gre za selektivni ukrep.
STATE AID WITHIN THE MEANING OF ARTICLE 61(1) OF THE EEA AGREEMENT
Prednost – nadomestilo za obveznost javne storitve lokalnega rednega in šolskega avtobusnega prevoza
Article 61(1) of the EEA Agreement reads as follows:
Pogoji iz sodbe Altmark
‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’
Ukrep je državna pomoč, če daje prednost, ki podjetje razbremeni stroškov, ki bi jih podjetje drugače moralo kriti iz svojega proračuna.
The presence of State resources
Tretjič, nadomestilo ne sme presegati tistega, kar je potrebno za kritje vseh ali dela stroškov, ki so nastali z izpolnjevanjem obveznosti javne službe ob upoštevanju realiziranih prejemkov in razumnega dobička.
The Authority notes that the compensation for both local scheduled and school bus transport is paid from the public budget of Aust-Agder.
In nazadnje, četrtič, kadar podjetje, ki naj bi izvajalo obveznosti javne službe, ni izbrano na podlagi postopka javnega naročanja, ki bi omogočil izbiro ponudnika, ki je navedene storitve zmožen izvajati po najnižji ceni, je treba potrebno stopnjo nadomestila določiti na podlagi analize stroškov, ki bi jih imelo značilno dobro vodeno in ustrezno opremljeno podjetje“ [46].
In the context of Article 61(1) of the EEA Agreement, both local and regional authorities are considered to be equivalent to the State [45].
1994–2003
Hence, Aust-Agder is equivalent to the State for the purposes of the EEA State aid rules.
Nadzorni organ je že v odločbi o začetku postopka sklenil, da pred letom 2004 pogoji iz sodbe Altmark niso bili kumulativno izpolnjeni [47].
On this basis, the Authority concludes that the compensation measure is funded through the use of State resources.
Tega stališča niso izpodbijali niti norveški organi niti nobena druga stranka, ki je predložila pripombe med formalnim postopkom preiskave.
The same considerations apply also to the ATP project as it is paid for by grants made from the budget of municipalities and the counties of Aust-Agder and Vest-Agder.
Nadzorni organ zato vztraja pri ugotovitvah iz razlogov, navedenih v odločbi o začetku postopka.
Therefore, the Authority finds that State resources are involved.
Od leta 2004
Undertaking
Prvi pogoj iz sodbe v zadevi Altmark
As provided by Article 61(1) of the EEA Agreement, it must also be established whether the public service compensation to the five operators, as well as the financing from the ATP project, grant a selective economic advantage in favour of certain undertakings or the production of certain goods.
Zadevni avtobusni prevozniki so še naprej izvajali obveznosti javne storitve ter izvajali lokalni redni in šolski prevoz v okrožju Aust-Agder.
The beneficiaries in the present case are bus operators that engage in economic activities, inter alia scheduled and school bus transport against remuneration (see recitals 35 to 38 above).
Obveznosti javne storitve so temeljile na (1) ZKP in UKP ter na določbah Zakona o izobraževanju, ki določajo, da dodelitev koncesije vključuje obveznost izvajanja prevoznih storitev iz koncesije; (2) koncesijah, dodeljenih zadevnim prevoznikom, ki zajemajo zagotavljanje lokalnih rednih in šolskih avtobusnih prevozov v okrožju Aust-Agder; in (3) individualnih pogodbah med okrožjem Aust-Agder in prevozniki.
The compensation measure is limited to bus companies operating services in the County of Aust-Agder.
Četrti pogoj iz sodbe v zadevi Altmark
Particularly, the public service compensation has been limited to the companies listed in recital 35 above.
Nadomestilo za avtobusne prevoznike ni bilo določeno na podlagi postopka javnega naročanja.
Therefore, the Authority concludes that the award of public service compensation is selective.
V skladu s smernicami Nadzornega organa o uporabi pravil o državni pomoči za nadomestilo, dodeljeno za opravljanje storitev splošnega gospodarskega pomena, je splošno sprejeto tržno nadomestilo za dano storitev najboljše merilo za nadomestilo, če se ne izvede javni razpis [48].
Furthermore, the financing of NOK 1 million (NOK 2 million as from 2010 and NOK 1,5 million as from 2011) from the ATP project, as well as the reduction in 2013 of the costs associated with running the public service routes 39 and 40 in order to finance the airport shuttle bus and the corresponding income reduction on the ATP project, have only been granted to Nettbuss Sør AS.
Norveški organi pa niso navedli, da obstaja tako nadomestilo za dano storitev.
It is, thus, a selective measure.
Nasprotno, navedli so, da je ureditev nadomestil v okrožju Aust-Agder temeljila na primerjavi, ki zagotavlja, da dodeljeno nadomestilo krije stroške dobro vodenega prevoznika.
Advantage — Compensation for a public service obligation for local scheduled and school bus transport
Zato mora Nadzorni organ preveriti drugo možnost, ki jo določa četrti pogoj iz sodbe Altmark.
Altmark conditions
Glede na predložene informacije so norveški organi primerjali stroškovne strukture vseh podjetij v sektorju avtobusnih prevozov in na povprečni ravni ločili 33 % najbolje vodenih avtobusnih prevoznikov (tj. stroški goriva, stroški vzdrževanja, stroški voznikov in upravni stroški).
In order to constitute State aid, the measure must also confer an advantage that relieves an undertaking of charges that are normally borne from its budget.
Čeprav to lahko pomeni dokaz o uspešnem poslovanju v primerjavi z drugimi podjetji, pa tega ni mogoče sprejeti kot podlago za povprečne stroške dobro vodenega in ustrezno opremljenega podjetja.
As regards the grant of a selective economic advantage, it follows from the Altmark judgment that where a State measure must be regarded as compensation for services provided by the recipient undertakings in order to discharge public service obligations, such a measure is not caught by Article 61(1) of the EEA Agreement.
V smernicah Nadzornega organa o uporabi pravil o državni pomoči za nadomestilo, dodeljeno za opravljanje storitev splošnega gospodarskega pomena, je navedeno, da „taka določitev nadomestila preprečuje, da bi se kot merilo uporabili visoki stroški neučinkovitega podjetja“.
In the Altmark judgment, the Court of Justice of the European Union (the ‘Court’) held that compensation for public service obligations does not constitute State aid when four cumulative conditions are met:
Nadzorni organ upošteva, da metoda ALFA in njena indeksacija ne navajata podrobno vzorca podjetij, ki so bila upoštevana za namene primerjalne analize.
‘First, the recipient undertaking must actually have public service obligations to discharge and such obligations must be clearly defined.
Čeprav so norveški organi 67 % avtobusnih prevoznikov označili za neučinkovita podjetja, to samo po sebi še ne pomeni, da je treba za namene ocene Altmark preostala podjetja obravnavati kot dobro vodena podjetja.
Second, the parameters on the basis of which the compensation is calculated must be established in advance in an objective and transparent manner.
Zato ni dokaza, da povprečje njihovih stroškov predstavlja stroške učinkovitega podjetja.
Third, the compensation cannot exceed what is necessary to cover all or part of the costs incurred in the discharge of the public service obligations, taking into account the relevant receipts and a reasonable profit.
Glede tega norveški organi niso predložili dovolj informacij.
Fourth, and finally, where the undertaking which is to discharge public service obligations is not chosen pursuant to a public procurement procedure which would allow for the selection of the tender capable of providing those services at the least cost, the level of compensation needed must be determined on the basis of analysis of the costs which a typical undertaking, well-run and adequately equipped, would have incurred.’
Poleg tega to ne zagotavlja celotne slike stroškovne strukture reprezentativnega dobro vodenega in ustrezno opremljenega podjetja, saj višji stroški niso kriti (npr. večja poraba goriva v geografsko nedostopnih območjih).
1994-2003
Podobno norveški organi niso predložili nobenih analitičnih razmerij, ki so reprezentativna za produktivnost (na primer promet v razmerju do vloženega kapitala, skupni stroški v razmerju do prometa, promet na zaposlenega, dodana vrednost na zaposlenega ali stroški za zaposlene v razmerju do dodane vrednosti) ali ki se nanašajo na kakovost ponudbe [49].
The Authority concluded already in the opening decision that before 2004, the Altmark conditions were not cumulatively met [47].
Zato Nadzorni organ ne more oceniti količinsko opredeljenih ciljev v zvezi z donosnostjo lastniškega kapitala ali produktivnostjo.
Neither the Norwegian authorities nor any of the other parties that lodged observations during the formal investigation have disputed this view.
V vsakem primeru dejstvo, da končno nadomestilo temelji na pogajanjih, omogoča diskrecijsko prilagajanje stroškov, ki pa ne more kazati stroškov učinkovitega podjetja.
The Authority therefore maintains its according findings for the reasons set out in the opening decision.
Nadzorni organ v nekaterih primerih ugotavlja, da je bilo zaradi pogajanj nadomestilo nižje od rezultata metode ALFA.
Since 2004
V drugih primerih pa je bilo nadomestilo višje.
The first Altmark condition
Obstoj pogajanj za izračun končnega nadomestila ne zagotavlja informacij o tem, ali so podjetja, ki poslujejo na trgu, nujno obravnavana kot dobro vodena podjetja.
The relevant bus operators continued to be entrusted with public service obligations to provide local scheduled and school bus transport services in Aust-Agder.
Ker je okrožje skozi leto lahko spremenilo obseg prevozov, tj. odpovedalo, skrajšalo ali dodalo nove proge, je to seveda pomembno vplivalo na stroškovni vidik pogodbe.
The public service obligations have been based on (1) the CTA and the CTR, and on provisions in the Education Act, all stating that the grant of a concession involves an obligation to carry out the transport services stipulated in the concession; (2) the concessions granted to the relevant operators, which cover the provision of local scheduled and school bus transport services in Aust-Agder; and (3) the individual contracts between Aust-Agder and the operators.
Prevoznikom so pogosto lahko zmanjšali promet, da bi lahko krili dejanske stroške.
Further, it is possible to identify in the relevant contracts the service providers, the duration of the service period, the nature of the public service obligations of operating collective transport services in the local network.
Ali pa so prejeli višje nadomestilo, da so lahko ohranjali obstoječi obseg prevozov.
Hence, the Authority concludes that the first condition of the Altmark judgement has been fulfilled.
Končni znesek nadomestila je bil tako predmet pogajanj med strankami.
The fourth Altmark condition
Zato Nadzorni organ ne more skleniti, da je bil znesek dodeljenega nadomestila določen na podlagi analize stroškov dobro vodenega in ustrezno opremljenega podjetja.
The bus operators' compensation has not been determined on the basis of a public procurement procedure.
Nadzorni organ zato ugotavlja, da četrti pogoj iz sodbe Altmark ni bil izpolnjen.
According to the Authority's Guidelines on the application of the State aid rules to compensation granted for the provision of services of general economic interest, in the absence of a tender, a generally accepted market remuneration for the given services shall provide the best benchmark for the compensation in the absence of a tender [48].
Sklepna ugotovitev v zvezi s preskusom Altmark
The Norwegian authorities, however, have not argued that such remuneration exists for the given service.
Ker morajo biti vsi štirje pogoji, ki jih je Sodišče določilo v sodbi v zadevi Altmark, kumulativno izpolnjeni, ni treba preveriti, ali sta bila izpolnjena tudi druga dva pogoja.