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Državna Pomoč C 109/46 SL Uradni list Evropske unije 22.3.2019 DRŽAVNA POMOČ – DANSKA Državna pomoč SA.52162 (2019/C) (ex 2018/FC) – Državna pomoč v korist konzorcija Øresund Bridge Poziv k predložitvi pripomb na podlagi člena 108(2) Pogodbe o delovanju Evropske unije (Besedilo velja za EGP) (2019/C 109/03) Z dopisom z dne 28. februarja 2019, objavljenim v izvornem jeziku na straneh, ki sledijo temu povzetku, je Komisija uradno obvestila Dansko o svojem sklepu, da sproži postopek na podlagi člena 108(2) Pogodbe o delovanju Evropske unije v zvezi s podpornimi ukrepi, ki so bili odobreni konzorciju Øresundsbro Konsortiet (v nadaljnjem besedilu: konzorcij). Zainteresirane strani lahko v enem mesecu od dneva objave tega povzetka in dopisa, ki mu sledi, predložijo svoje pripombe o podpornih ukrepih v korist konzorcija in v zvezi s katerimi Komisija začenja postopek na naslov: European Commission, Directorate-General for Competition State Aid Registry 1049 Bruxelles/Brussel BELGIQUE/BELGIË Faks + 32 22961242 E-naslov: [email protected] Te pripombe – ki jih je treba v roku predložiti v izvirniku in nezaupni različici – bodo v nezaupni različici posredovane Danski in Švedski. Zainteresirana stran, ki predloži pripombe, lahko pisno zaprosi za zaupno obravnavo svoje identitete in navede razloge za to. 1. POSTOPEK Podjetje Scandlines Øresund I/S (1) je 16. aprila 2013 pri Komisiji vložilo pritožbo, v kateri je trdilo, da državna jamstva, ki sta jih Danska in Švedska odobrili v korist konzorcija za financiranje potreb stalne povezave čez ožino Øresund (v nadaljnjem besedilu: povezava), ter nekatere davčne ugodnosti, ki jih je odobrila Danska, pomenijo nezakonito državno pomoč in da je ta pomoč nezdružljiva z notranjim trgom. Po več izmenjavah informacij je Komisija 15. oktobra 2014 sprejela sklep o nenasprotovanju, v katerem je izrazila mnenje, da državna jamstva za posojila konzorcija in nekateri davčni ukrepi (amortizacija sredstev, prenos davčne izgube) pomenijo državno pomoč, ki je združljiva z notranjim trgom na podlagi člena 107(3)(b) Pogodbe. Splošno sodišče je 19. septembra 2018, potem ko je pritožnik vložil ničnostno tožbo, delno razveljavilo sklep Komisije iz leta 2014 in navedlo, da bi morala Komisija začeti formalni postopek preiskave za podrobno oceno zadeve (2). 2. OPIS PROJEKTA IN PODPORNIH UKREPOV Danska in Švedska sta leta 1991 sklenili medvladni sporazum o ustanovitvi partnerstva za izgradnjo in upravljanje povezave (16 km dolgega mostu, ki bi se financiral s cestninami, umetnega otoka in predora za cestni in železniški promet, ki bi povezovali København in Malmö). V ta namen so se dogovorili o ustanovitvi dveh družb z omejeno odgovornostjo, in sicer A/S Øresund ter Svensk-Danske Broförbindelsen SVEDAB AB. Ti dve družbi sta se nato povezali v konzorcij, ki je bil odgovoren za projekt, zasnovo in vse druge priprave za povezavo, pa tudi za njeno financiranje, izgradnjo in upravljanje. (1) Od novembra 2018 se je podjetje, ki upravlja linijo Helsingør–Helsingborg, preimenovalo v FORSEA. (2) Glej sodbo Splošnega sodišča z dne 19. septembra 2018 v zadevi HH Ferries in drugi proti Komisiji, T-68/15, ECLI:EU:T:2018:563. 22.3.2019 SL Uradni list Evropske unije C 109/47 Obe državi sta se strinjali, da bosta jamčili vsa posojila, ki jih bo konzorcij najel za financiranje povezave. Danska je predvidela tudi posebno davčno obravnavo, kar zadeva amortizacijo sredstev konzorcija, ter ukrepe, ki omogočajo prenos davčne izgube. Povezava je bila zgrajena med letoma 1995 in 2000, uporablja pa se od junija 2000. V času načrtovanja in gradnje povezave je bilo splošno sprejeto, da upravljanje takšne infrastrukture ne pomeni gospodarske dejavnosti in da posledično financiranje takšnih projektov z državnimi sredstvi ne spada pod pravila o državni pomoči. Komisija je to razumevanje v zvezi s povezavo posebej potrdila v dopisih Danski in Švedski leta 1995. Po več sodbah Sodišča je medtem prevladalo stališče, da pomeni financiranje infrastrukture, ki se uporablja za zagotavljanje storitev proti plačilu, gospodarsko dejavnost in je zato predmet nadzora državne pomoči. 3. OCENA Komisija na podlagi razpoložljivih informacij zavzema predhodno stališče, da ukrepi pomenijo državno pomoč v smislu člena 107(1) PDEU. Vendar namerava oceniti naravo ukrepov kot individualne pomoči ali sheme, preveriti datume, na katere so bili ukrepi odobreni, ter število ukrepov. Komisija meni, da se ukrep, ki se nanaša na prenos davčne izgube, kakor se je uporabljal do leta 2001, šteje za obstoječo pomoč, medtem ko se isti ukrep, kakor se uporablja od 1. januarja 2013, šteje za novo pomoč. Ukrep, ki se nanaša na amortizacijo sredstev, kakršen je bil izveden leta 1991 in ki je ostal nespremenjen do trenutka njegove ukinitve, se lahko šteje za obstoječo pomoč. Komisija bo proučila tudi, ali jamstva pomenijo obstoječo ali novo pomoč. Komisija namerava prav tako zbrati stališča zainteresiranih strani glede združljivosti ukrepov pomoči z notranjim trgom. Čeprav se lahko šteje, da je namen teh ukrepov pospeševanje izvedbe pomembnega projekta skupnega evropskega interesa, pa želi Komisija na tej stopnji nadalje proučiti vprašanja, kot so njihova narava kot pomoč za naložbe in/ali pomoč za tekoče poslovanje, njihova nujnost in sorazmernost, ali vključujejo neupravičeno izkrivljanje konkurence, ki ga njihovi pozitivni učinki ne morejo odtehtati, ter pogoji mobilizacije teh jamstev. Nenazadnje, čeprav Komisija meni, da imajo državi in upravičenec legitimna pričakovanja do sodbe v zadevi Aéroports de Paris (3), namerava proučiti točno obdobje po sodbi, v katerem lahko upravičenec, Švedska in Danska uveljavljajo legitimna pričakovanja, če bi bilo ugotovljeno, da ukrepi pomenijo nezdružljivo in nezakonito državno pomoč. (3) Sodba Splošnega sodišča z dne 12. decembra 2000 v zadevi Aéroports de Paris proti Komisiji, T-128/98, ECLI:EU:T:2000:290. C 109/48 SL Uradni list Evropske unije 22.3.2019 BESEDILO DOPISA 1. PROCEDURE (1) On 16 April 2013 Scandlines Øresund I/S (1) (‘the complainant’) filed a complaint to the Commission alleging that the State guarantees granted by the Danish and Swedish States in favour of the Øresundsbro Konsortiet (hereinafter the ‘Consortium’) constitute unlawful State aid and that this aid is incompatible with the internal market (2). The Commission sent a request for information to Denmark and Sweden on 13 May 2013. Denmark and Sweden submitted a joint reply registered on 28 June 2013. The Commission requested both additional information in an email of 15 October 2013, to which the Danish and Swedish authorities replied by letters of 11 December 2013 and 12 March 2014. (2) On 2 December 2013, the complainant submitted additional information. By letter of 8 January 2014, the complainant submitted additional documentation and alleged that the Consortium, in addition to the guarantees, has also benefited from a favourable taxation regime in Denmark (3). (3) Following the complainants’ submission, on 21 February 2014, the Commission sent a request for information to the Danish and Swedish authorities. By letter of 11 March 2014, Sweden informed the Commission that it did not have any comments with regard to the alleged tax advantages. Following two requests for a delay extension on 25 March and 11 April 2014, which the Commission accepted, Denmark submitted information on 24 April 2014. (4) On 15 May 2014, the Commission sent another request for information to Denmark to which it replied on 13 June 2014. (5) The complainant submitted additional information on 2, 3, 24 and 28 April, on 20 and 30 May, and on 3 June 2014. On 4 June 2014, the Commission services invited Denmark and Sweden to comment on the additional information submitted by the complainant. Denmark and Sweden submitted a joint reply on 26 June 2014. (6) On 17 and 18 June 2014, the complainant submitted supplementary information. On 27 June 2014, the Commission services forwarded this information to Denmark and Sweden for comments. Sweden and Denmark requested a extension of the time-period for replying on 8 and 11 July 2014 respectively, to which the Commission agreed. By letter of 1 September 2014, Denmark and Sweden submitted a joint reply. (7) On 27 August, and again on 8 and 9 September 2014, the complainant submitted additional information. (8) On 15 September 2014, Sweden and Denmark submitted a joint statement and additional information. (9) On 15 October 2014, the Commission adopted a decision (hereinafter ‘the 2014 decision’) finding, firstly, that the public financing of the rail and road hinterland connections should not be considered as State aid. Secondly, the Commission decided not to raise objections against the State guarantee and tax measures granted by Denmark in favour of the Consortium and its parent companies, on the ground that those measures constituted State aid, which was compatible with the common market on the basis of article 107(3)(b) of the Treaty for the functioning of the European Union (hereinafter ‘TFEU’). In the same decision, the Commission considered that the State guarantee granted by Sweden to the Consortium was an existing aid measure in relation to which there was no reason to initiate the procedure regarding existing aid schemes. (1) Scandlines is owned 50 % by Stena Line Øresund AB and 50 % by Scandlines Helsingor-Helsingborg A/S. In January 2015, the company’s new name became HH Ferries. On 9 November 2018, HH Ferries announced that the shipping company would change its name to ForSea. (2) This complaint was registered as SA.36558 for Denmark and as SA.36662 for Sweden. (3) This part of the complaint was registered as SA.38371. 22.3.2019 SL Uradni list Evropske unije C 109/49 (10) Following the complainant’s action for annulment, the General Court partially annulled the 2014 decision by judgment of 19 September 2018 (4). The 2014 decision was annulled in so far as the Commission decided not to raise any objection with respect to the aid relating to depreciation of assets and the carrying forward losses granted to the Consortium by Denmark and with respect to guarantees granted to the Consortium by Denmark and Sweden.
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