natgillin/translations-raw huggingface dataset:
Spain criticises the fact that the CEIAM study bases one of the scenarios of the valuation on the use of the plot for social housing arriving at a value between EUR 12245000 and EUR 18000000, since that scenario would not assure highest and best use of the ground [26].
Det statliga stöd som uppgår till 18418054,44 euro som Konungariket Spanien olagligen har genomfört den 29 juli 2011 i strid med artikel 108.3 i fördraget om Europeiska unionens funktionssätt, till förmån för Real Madrid Club de Fútbol, är oförenligt med den inre marknaden.
According to Spain, the CEIAM study arrived at a value that was 50 % below the value of a comparable plot for use for public services (uso lucrativo de interés general: education, cultural services and institutions, hospitals, churches) which would represent the highest and best use of land devoted for public purposes.
Artikel 2
In response, the Commission notes that that alternative scenario under the CEIAM study was done for the purpose of comparison.
Konungariket Spanien ska från stödmottagaren återkräva det stöd som avses i artikel 1.
The appropriate reference for the ultimate outcome of the study is the sport use scenario, since the Madrid City Council did not change the public service use classification of plot B-32, nor could it legally have changed that classification from sport use, for the reasons given in recital 104 above.
Det stöd som ska återkrävas ska innefatta ränta från och med den dag då stödet ställdes till stödmottagarens förfogande till och med den dag det har återbetalats.
Real Madrid criticises the CEIAM study on several points [27].
Räntan ska beräknas som sammansatt ränta enligt kapitel V i förordning (EG) nr 794/2004 och kommissionens förordning (EG) nr 271/2008 [38] om ändring av förordning (EG) nr 794/2004.
First, it criticises the valuation of the alternative, non-sport, scenarios, because they would be based on too many subjective and discretional elements and, moreover, presuppose a use of plot B-32 that is not consistent with the profit-maximising behaviour of a hypothetical private property owner.
Konungariket Spanien ska upphöra med alla utbetalningar av utestående stöd som avses i artikel 1, med verkan från den dag då detta beslut antas.
Second, regarding the valuation based on sport use, Real Madrid observes that the result of the study is not a proper market value.
Artikel 3
CEIAM would use a national valuation method (the ‘order ECO 805/2003’) which leads only to a ‘mortgage lending value’, which is a particularly cautious estimate of an enduring, long-term value and would tend to be lower than the ‘market value’ which refers to the value in an arm's-length transaction between a willing buyer and a willing seller.
Återkravet av det stöd som har beviljats enligt den stödordning som avses i artikel 1 ska genomföras omedelbart och effektivt.
This market value should be determined on the basis of the static residual valuation method, as described in recital 110.
Konungariket Spanien ska säkerställa att detta beslut genomförs inom fyra månader efter den dag då detta beslut har delgetts.
Third, Real Madrid criticises the CEIAM on several other grounds:
Artikel 4
CEIAM did not consider e.g. the revenue streams from the 25 % of the land which the owner could have used, under existing regulations, for shops and parking spaces;
Det totala belopp (kapital och räntor) som ska återkrävas från stödmottagaren.
the fact that its assumptions do not fully exhaust the legally possible land use in terms of ground on which may be built (buildability);
En detaljerad beskrivning av de åtgärder som redan har vidtagits eller som planeras för att rätta sig efter detta beslut.
its underestimation of the existing demand in an attractive and affluent area.
Dokument som visar att stödmottagaren har anmodats att betala tillbaka stödet.
Real Madrid contests the estimate by CEIAM of 42,9 % of the population which practises sport and proposes 50 %, also referring to the possible demand by the many employees working in the area;
Konungariket Spanien ska hålla kommissionen underrättad om utvecklingen vad gäller de nationella åtgärder som har vidtagits för att genomföra detta beslut till dess att återkravet av det stöd som avses i artikel 1 har slutförts.
the fact that the land value is appraised under a scenario with a mere right to use the land (derecho de superficie) and not on the transfer of full possession and title to the land.
Konungariket Spanien ska på kommissionens begäran omgående lämna uppgifter om de åtgärder som redan har vidtagits eller som planeras för att rätta sig efter detta beslut.
These criticisms fail to convince.
Konungariket Spanien ska också lämna detaljerade uppgifter om de stödbelopp och räntebelopp som redan har återkrävts från stödmottagaren.
First, regarding the hypothetical alternative use scenarios, as explained in recital 114, they serve only for the purposes of comparison of various hypothetical types of land use, since the classification of the land has not and cannot be changed from sport use.
Artikel 5
This analysis demonstrates that the value of plot B-32 could at least approximate the value assumed by the Madrid City Council if it had a classification with more commercial potential.
Detta beslut riktar sig till Konungariket Spanien.
However, since the Madrid City Council did not change the classification of plot B-32, nor could legally have changed that classification from sport use, the appropriate reference for the ultimate outcome of the study is the sport use scenario.
Utfärdat i Bryssel den 4 juli 2016.
Second, regarding the alleged valuation of the land on the basis of a ‘mortgage lending value’ or under the assumption of a mere land use right, the CEIAM study does not use these assumptions, as Real Madrid claims.
På kommissionens vägnar
On the contrary, as explained in Section 2.5 of the part of the study referring to the sport use scenario, the study defines the value on the basis of the investment value of the land which is its value to a current or potential owner.
Ledamot av kommissionen
The CEIAM study explains in Section 2.3.2 that the application of the method described in Order ECO/805/2003, criticised by Real Madrid, has the objective to determine the market value of a plot [28].
EUT C 69, 7.3.2014, s. 108.
Independently of the purposes for which Order ECO/805/2003 applies, it describes a method for determining the value of land which can produce income linked to a certain economic activity and has nothing to do with a mortgage value.
Se fotnot 1.
For that purpose it applies generally accepted standards which do not depend on the reason for the valuation.
Dom av den 6 oktober 2004 från Tribunal Superior de Justicia de Madrid, Sala de lo Contencioso-Administrativo, Seccion 2a.
That method depends on the existence of an investment project, since the value is determined by the net present value of long term future cash flows of the most likely investment project (in the case of plot B-32 building and operating sport infrastructure).
Dom nr 77/2015, Sala de lo Contencioso-Administrativo, Sección Primera.
Unlike the static residual valuation method used in the Aguirre Newman report, supplied by Real Madrid, the CEIAM study bases its calculation not on the price which a sport infrastructure investor would make with the short term sale of the infrastructure, but with its commercial exploitation over the next decades.
”Toda alteración de la ordenación establecida por un Plan de Ordenación Urbanística que […], desafecte el suelo de un destino público […], deberá contemplar las medidas compensatorias precisas para mantener la cantidad y calidad de las dotaciones previstas respecto del aprovechamiento urbanístico del suelo […]”.
The method proposed by CEIAM is particularly appropriate for plot B-32, since no opportunity exists to sell the land with the infrastructure because the type of use and the public ownership of that land are determined for the long term.
Aguirre Newman-rapporten, inlämnad av Real Madrid, sidorna 122–126.
The static residual valuation method proposed by Real Madrid is not appropriate in a case of the intended operation of sport infrastructure against payment of user fees.
Aguirre Newman-rapporten, sidorna 113–117.
That method can only be applied if the land and the infrastructure on it can be sold and only if this sale occurs immediately following the construction.
Aguirre Newman-rapporten, sidorna 106–112.
For the purposes of determining the current value of a plot in order to determine the value of a compensation claim depending on that value, it does not appear to be appropriate to assume or determine a hypothetical value based on characteristics which influence the value of the land but which actually are not fulfilled.
Dom från högsta domstolen av den 6 juni 1997, överklagande nr 1610/1993 (”que por su enajenación a terceros de buena fe la cosa vendida se hizo irreivindicable, no el de la sentencia que así lo declara habida cuenta que esta sentencia es declarativa, no constitutiva, y se limita a constatar una situación preexistente; de ahí que la obligación de restitución surja en el momento en que los vendedores enajenaron las cosas, careciendo de poder dispositivo sobre ellas”).
If there were a claim for compensation against the Madrid City Council, the relevant value of plot B-32 is the value it has for the Madrid City Council, which could not benefit from a hypothetical value of the plot if it would be transferable.
EGT C 209, 10.7.1997, s. 3.
Third, the CEIAM study contains a detailed and careful comparison with other sport installations of various characters and attractiveness for the estimation of the costs and revenues.
Kungligt dekret 1020/1993 av den 25 juni innehållande tekniska standarder för fastighetsvärdering samt standardtabell för mark- och byggnationsvärden (”Real Decreto 1020/1993 por el que se aprueban las Normas Técnicas de Valoración y el Cuadro Marco de Valores del Suelo y de las construcciones para determinar el valor catastral de los bienes inmuebles de naturaleza urbana”).
Regarding the alleged failure to consider revenue streams from other activities than sport and to fully exhaust the buildability of the land, the study provides in Section 1.6.4 a detailed hypothesis on the way in which the land could be used for several mixes of sport infrastructure.
I artikel 114.1 i lag 33/2003 om offentliga förvaltningars tillgångar ( ”Ley 33/2003, de 3 de noviembre, del Patrimonio de las Administraciones Públicas”) föreskrivs att värderingar av offentlig mark, gjorda med avseende på nämnda lag, får genomföras av i) teknisk personal vid det offentliga organ som handhar de tillgångar eller rättigheter som ska överlåtas eller som är intresserat av att förvärva/hyra dem, ii) teknisk personal vid ministeriet för finanser och offentlig förvaltning, iii) värderingsföretag som är registrerade i Spaniens centralbanks register över värderingsföretag ( ”Registro de Sociedades de Tasación del Banco de España”) samt andra värderingsföretag som vederbörligen har auktoriserats.
It also includes parking, shop and restaurant use and the expected revenues from user fees, elaborated in detail for the various infrastructures.
Se mål C-399/08 P, kommissionen mot Deutsche Post, ECLI:EU:C:2010:481, punkt 38 och den rättspraxis som hänvisas till däri.
Those percentages of land use are often set very high by urban planning to allow it to react to varying demands over the years until the expected use materialises.
Förenade målen C-180/98 till C-184/98 Pavlov m.fl., ECLI:EU:C:2000:428.
However, that would not be unusual in case of public use land, since it is common that those maximum percentages are not fully exhausted in those cases.
Mål C-415/93, Bosman, ECLI:EU:C:1995:463, punkt 73, mål C-519/04 P, Meca-Medina och Majcen mot kommissionen, ECLI:EU:C:2006:492, punkt 22 samt C-325/08, Olympique Lyonnais, ECLI:EU:C:2010:143, punkt 23.
The intensity of the land use would depend on the expected demand and on the type of sport activities or infrastructure offered.
Mål C-172/03, Heiser, ECLI:EU:C:2005:130, punkt 55 förenade målen C-71/09 P, C-73/09 P och C-76/09 P, Comitato ”Venezia vuole vivere” m.fl. mot kommissionen, ECLI:EU:C:2011:368, punkt 136.
In this regard, CEIAM analysed 22 comparable sport complexes for the development of the scenario used by the study.
Se även mål C-156/98, Tyskland mot kommissionen, ECLI:EU:C:2000:467, punkt 30, och den rättspraxis som hänvisas till däri.
Regarding the percentage of sport users in the neighbourhood, which Real Madrid considers too low, the study used the existing official statistical data on sport activity of the inhabitants of the catchment area of sport installations on plot B-32 in Madrid, as reproduced in Section 3.2 of the study's information annex.
Mål C-342/96, Spanien mot kommissionen, ECLI:EU:C:1999:210, punkt 41.
The study also considers the possible demand by employees of the surrounding offices.
Mål C-39/94, SFEI m.fl., ECLI:EU:C:1996:285, punkterna 60 och 61.
In this regard, Real Madrid fails to provide figures based on market research in the neighbourhood to support its arguments that the percentage of sport users is too low, so that the Commission must accept the more prudent estimates provided by CEIAM.
Mål C-73/11 P, Frucona Košice mot kommissionen, ECLI:EU:C:2013:32, punkt 71 och den rättspraxis som hänvisas till däri.
Finally, regarding the fact that the land value is appraised under a scenario with a mere right to use the land (derecho de superficie) and not on the transfer of full possession and title to the land, the Commission refers to recital 111 above, in particular the observation that no opportunity exists to sell the land with the infrastructure because the type of use and the public ownership of that land are determined for the long term.
Mål C-124/10 P, kommissionen mot EDF, ECLI:EU:C:2012:318, punkterna 84, 85 och 105; se, i analogi, kommissions beslut av den 12 mars 2014 i mål SA.36249 (2014/N-3): Spanien – Amendment of the Restructuring of CEISS through integration with Unicaja Banco (ej översatt till svenska), skäl 59, 60; EUT C 141, 9.5.2014, s. 1.
For all the foregoing reasons, the Commission considers that the criticisms expressed by Spain and by Real Madrid on the CEIAM study are unfounded.
Mål C-124/10 P, kommissionen mot EDF, ECLI:EU:C:2012:318, punkt 85.
Real Madrid fails to show by how much the alleged shortcomings of the CEIAM report result in a material underestimation in value.
Spanien bekräftade avsaknaden av sådan extern rådgivning vid en telefonkonferens den 6 november 2015 och i ett skriftligt meddelande av den 9 mars 2016.
Consequently, the value of plot B-32 in 2011 could not have been assumed to be higher than the EUR 4275000 value estimated by the CEIAM study, so that a prudent market economy operator in similar circumstances would not have entered into the 2011 settlement agreement by which the Madrid City Council agreed to compensate Real Madrid in the amount of EUR 22693054,44 to buy off an uncertain legal liability for its failure to fulfil its obligation to transfer plot B-32 under the 1998 implementation agreement.
Se fotnot 4.
In light of the uncertain probability that the Madrid City Council would have been found liable for its failure to transfer plot B-32 under the 1998 implementation agreement and the considerable disparity between the amount the Madrid City Council agreed to compensate Real Madrid under the 2011 settlement agreement (EUR 22693054,44) and the maximum extent of its legal liability (EUR 4275000), the Commission concludes that a prudent market economy operator, operating in circumstances similar to the Madrid City Council, would not have entered into the 2011 settlement agreement.
För det mest optimistiska och mest pessimistiska scenariot avseende den förväntade avkastningen på investeringar genom intäkter skulle värdet uppgå till 6350000 euro respektive 2350000 euro.
The Commission therefore concludes that the Madrid City Council, in concluding the 2011 settlement agreement with Real Madrid, did not behave as a market economy operator would have in comparable circumstances.
Synpunkter från Spanien av den 15 juni 2015 om CEIAM-studien som överlämnades av kommissionen den 22 april 2015.
Consequently, the 2011 settlement agreement should be considered to confer an economic advantage on Real Madrid amounting to the difference between the amount of the compensation and the maximum amount of its legal liability and therefore constitutes State aid within the meaning of Article 107(1) of the Treaty.
Inlaga från Real Madrid av den 10 juli 2015.
Finally, regarding Spain's claim that if the Madrid City Council had transferred plot B-32 to Real Madrid in 2011 instead, no aid would be present, the Commission considers that claim irrelevant for its conclusion that Real Madrid obtained an economic advantage under the 2011 settlement agreement.
Se artikel 24.2 i förordning ECO/805/2003, de 27 de marzo, sobre normas de valoración de bienes inmuebles y de determinados derechos para ciertas finalidades financieras, BOE núm.
The Madrid City Council could only have transferred plot B-32 if it was legally entitled to do so.
85, de 9 de abril de 2003, s. 13678.
If that were the case, not only would there have been no need to enter into the 2011 settlement agreement, but Real Madrid would have obtained the actual plot of land to which it was entitled under the 1998 implementation agreement, so that there would have been no need to assess whether the compensation offered to Real Madrid in lieu of that plot of land corresponded to the value of that land.
De undantag som anges i artikel 107.2 i fördraget avser: a) stöd av social karaktär som ges till enskilda konsumenter, b) stöd för att avhjälpa skador som orsakats av naturkatastrofer eller andra exceptionella händelser, och c) stöd som ges till vissa områden i Förbundsrepubliken Tyskland.
In other words, the Madrid City Council would have implemented the 1998 implementation agreement, which is not the subject-matter of the present decision.
De undantag som anges i artikel 107.3 i fördraget avser: a) stöd för att främja utvecklingen i vissa regioner, b) stöd för viktiga projekt av gemensamt europeiskt intresse eller för att avhjälpa en allvarlig störning i en medlemsstats ekonomi, c) stöd för utveckling av vissa näringsverksamheter eller vissa regioner, d) stöd för att främja kultur och bevara kulturarvet, och e) stöd som bestäms genom ett beslut från rådet.
Compatibility of the aid
Mål T-68/03, Olympiaki Aeroporia Ypiresies mot kommissionen, ECLI:EU:T:2007:253, punkt 34.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [29] and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty [30].
Rådets förordning (EU) 2015/1589 av den 13 juli 2015 om genomförandebestämmelser för artikel 108 i fördraget om Europeiska unionens funktionssätt (EUT L 248, 24.9.2015, s. 9).
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty [31].
Se mål C-70/72, kommissionen mot Tyskland, ECLI:EU:C:1973:87, punkt 13.
Neither Spain nor Real Madrid have claimed that any of the exceptions provided for in Article 107(2) and 107(3) of the Treaty apply in the present case.
Se förenade målen C-278/92, C-279/92 och C-280/92, Spanien mot kommissionen, ECLI:EU:C:1994:325, punkt 75.
The Commission notes in this regard that since the aid in question results in an income from which Real Madrid would not normally have benefited in the course of its business operations, the 2011 settlement agreement should be considered as granting operating aid to Real Madrid.
Se mål C-75/97, Belgien mot kommissionen, ECLI:EU:C:1999:311, punkterna 64–65.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3)(c) of the Treaty in that it does not facilitate the development of certain activities.
Kommissionens förordning (EG) nr 794/2004 av den 21 april 2004 om genomförande av rådets förordning (EU) 2015/1589 om tillämpningsföreskrifter för artikel 108 i fördraget om Europeiska unionens funktionssätt (EUT L 140, 30.4.2004, s. 1).
Consequently, the State aid granted to Real Madrid through the 2011 settlement agreement is incompatible with the internal market.
Se mål C-441/06, kommissionen mot Frankrike, ECLI:EU:C:2007:616, punkt 29 och den rättspraxis som hänvisas till däri.
UNLAWFULNESS OF THE AID
Kommissionens förordning (EG) nr 271/2008 av den 30 januari 2008 om ändring av förordning (EG) nr 794/2004 om genomförande av rådets förordning (EG) nr 659/1999 om tillämpningsföreskrifter för artikel 93 i EG-fördraget (EUT L 82, 25.3.2008, s.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
1).
The Commission notes that Spain did not notify the Commission of any plan to grant aid through the 2011 settlement agreement, nor did it respect the standstill obligation laid down in Article 108(3) of the Treaty.
Den 20 december 2011 ombads Spanien kommentera dessa uppgifter.
RECOVERY
Efter ytterligare en begäran från kommissionen om uppgifter den 2 april 2012 lämnade Spanien ytterligare uppgifter den 18 juni 2012.
According to the Treaty and the Court's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market [33].
Spaniens synpunkter mottogs av kommissionen i en skrivelse av den 17 november 2014.
The Court has also consistently held that the obligation on a Member State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation [34].
Den 4 november 2015 och den 14 mars 2016 träffade kommissionen företrädare för Real Madrid.
In this context, the Court has established that this objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored [35].
Den klassificeringen fanns ursprungligen i delplanen för territoriet ”UZI 0.08 Las Tablas” av den 28 juli 1995.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Därefter fanns den i Madrids markanvändningsplan (Plan General de Ordenación Urbana de Madrid, nedan kallad PGOU), som godkändes den 17 april 1997 av Madrids kommunfullmäktige och Madrids region.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
Som ett resultat gick Madrids kommunfullmäktige med på att kompensera Real Madrid för sin underlåtenhet att överlåta tomt B-32 enligt 1998 års avtal med ett belopp som motsvarar 2011 års värde av tomt B-32.
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
I beslutet om att inleda förfarandet uttryckte kommissionen tvivel om den avsevärda värdeökningen av tomt B-32 mellan 1998 och 2011.
Commission Regulation (EC) No 794/2004 [36] elaborates the methods to be used for the calculation of recovery interest.
Denna tomt, som vid tidpunkten för dess förvärv värderades till 595194 euro, hade enligt uppgift ökat i värde till mer än 22 miljoner euro, en ökning med en faktor 37.