INHALT

Commission Decision (EU) 2019/115 of 10 July 2018 on the measures SA.37977 (2016/C) (ex 2016/NN) implemented by Spain for Sociedad Estatal de Correos y Telégrafos, S.A. (notified under document C(2018) 4233) (Text with EEA relevance.)

COMMISSION DECISION (EU) 2019/115
of 10 July 2018
on the measures SA.37977 (2016/C) (ex 2016/NN) implemented by Spain for Sociedad Estatal de Correos y Telégrafos, S.A.
(notified under document C(2018) 4233)
(Only the Spanish text is authentic)
(Text with EEA relevance)
1.
PROCEDURE
2.
DETAILED DESCRIPTION OF THE AID
2.1.
THE SPANISH POSTAL MARKET
2.2.
THE BENEFICIARY
2.2.1. CORREOS
2.2.2. THE LEGAL FRAMEWORK APPLICABLE TO CORREOS
2.3.
DESCRIPTION OF PUBLIC MEASURES IN FAVOUR OF CORREOS
2.3.1. THE USO COMPENSATIONS GRANTED TO CORREOS
2.3.1.1.
The USO compensations granted under the 1998 Postal Law
2.3.1.2.
The USO compensations under the 2010 Postal Law
2.3.2. TAX EXEMPTIONS GRANTED TO CORREOS
2.3.2.1.
The Tax exemption on Real Estate Tax (IBI)
2.3.2.2.
The exemption from the Tax on Economic Activities (IAE)
2.3.3. THE THREE CAPITAL INCREASES GRANTED IN 2004, 2005 AND 2006
2.3.4. THE COMPENSATION GRANTED TO CORREOS FOR THE DISTRIBUTION OF ELECTORAL MATERIAL
3.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
4.
COMMENTS FROM INTERESTED PARTIES
4.1.
COMMENTS FROM CORREOS
4.1.1. THE COMPENSATION FOR THE PROVISION OF THE USO DOES NOT CONSTITUTE INCOMPATIBLE STATE AID
4.1.2. TAX EXEMPTIONS FROM REAL ESTATE TAX (IBI) AND TAX ON ECONOMIC ACTIVITIES (IAE)
4.1.3. CAPITAL INJECTIONS IN 2004, 2005 AND 2006
4.1.4. COMPENSATIONS FOR THE DISTRIBUTION OF ELECTORAL MATERIAL
4.2.
COMMENTS FROM THE ANONYMOUS THIRD PARTY
5.
COMMENTS FROM SPAIN
5.1.
COMMENT FROM SPAIN ON THE 2016 OPENING DECISION
5.1.1. THE COMPENSATION FOR THE PROVISION OF THE USO GRANTED BY MEANS OF 1998 POSTAL LAW
5.1.2. TAX EXEMPTION FROM REAL ESTATE TAX (IBI) AND TAX ON ECONOMIC ACTIVITIES (IAE)
5.1.3. CAPITAL INJECTIONS IN 2004, 2005 AND 2006
5.1.4. THE DISTRIBUTION OF ELECTORAL MATERIAL CONCERNING POLITICAL CANDIDATES
5.2.
COMMENT FROM SPAIN ON THE COMMENTS FROM THIRD PARTIES
5.2.1. OBSERVATIONS ON THE COMMENTS SUBMITTED BY THE ANONYMOUS THIRD PARTY
5.2.1.1.
Time extension of the investigation
5.2.1.2.
Alleged advantages related to the VAT exemption
5.2.1.3.
Alleged compensations granted by the State in order to finance its publicity and communication campaigns
5.2.2. OBSERVATIONS ON THE COMMENTS SUBMITTED BY CORREOS
5.3.
ADDITIONAL COMMENTS FROM SPAIN
5.3.1. ALTERNATIVE APPROACHES FOR THE CALCULATION OF AN OVERCOMPENSATION OF THE USO OVER 2004-2010
5.3.1.1.
Assessment of the compensations to the USO reserved area
5.3.1.2.
Assessment of the compensations to the USO non-reserved area
5.3.2. DIVIDENDS
6.
ADDITIONAL OBSERVATIONS SUBMITTED BY UNIPOST
7.
ASSESSMENT OF THE MEASURES
7.1.
THE USO COMPENSATIONS GRANTED UNDER THE 1998 POSTAL LAW
7.1.1. STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY
7.1.1.1.
Measure imputable to the State and granted through State resources
7.1.1.2.
Selective economic advantage to an undertaking
A.
Selectivity
B.
The notion of undertaking
C.
Economic advantage
D.
Compliance with the Altmark criteria
— The NAC methodology can be used to verify whether the 3rd Altmark criterion is fulfilled.
— The Spanish methodology is a valid implementation of the NAC methodology
— The compensations granted to Correos correspond to the NAC of the USO, so there cannot be any overcompensation and therefore the 3rd Altmark criterion should be deemed fulfilled.
— Legitimate expectations would apply in respect of the fulfilment of the 3rd Altmark criterion by the use of the NAC methodology and therefore by the use of the Spanish methodology.
— The Spanish authorities have also proposed an alternative for the implementation of the cost allocation methodology which leads to a different result than the one of the Commission.
7.1.1.3.
Distortion of competition and effect on trade
7.1.1.4.
Conclusion
7.1.2. EXISTING OR NEW AID
7.1.3. LAWFULNESS OF THE AID MEASURE
7.1.4. COMPATIBILITY WITH THE INTERNAL MARKET
7.1.4.1.
Legal basis
A.
Compatibility under Article 106(2) of the Treaty
B.
Temporal application of the 2012 SGEI Package
7.1.4.2.
Compatibility under the 2012 SGEI Framework
A.
Genuine service of general economic interest as referred to in Article 106 of the Treaty
B.
Need for an entrustment act specifying the public service obligations and the methods of calculating compensation
C.
Duration of the period of entrustment
D.
Compliance with Commission Directive 2006/111/EC
(74).
Cost allocation system of Correos
A.
Amount of compensation
— A separated assessment of the compensations granted to the USO reserved area and the USO non reserved area
— A reduction by the overcompensation by dividends paid by Correos.
7.1.5. CONCLUSION
7.2.
THE TAX EXEMPTIONS OBTAINED BY CORREOS: REAL ESTATE TAX (IBI) AND TAX ON ECONOMIC ACTIVITIES (IAE)
7.2.1. STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY
7.2.1.1.
Measure imputable to the State and granted through State resources
7.2.1.2.
Selective economic advantage to an undertaking
A.
The notion of undertaking
B.
Economic advantage
C.
Selectivity
7.2.1.3.
Distortion of competition and effect on trade
7.2.1.4.
Conclusion
7.2.2. EXISTING OR NEW AID
7.2.3. LAWFULNESS OF THE AID MEASURE
7.2.4. COMPATIBILITY WITH THE INTERNAL MARKET
7.2.5. CONCLUSION
7.3.
THE THREE CAPITAL INCREASES GRANTED RESPECTIVELY IN 2004, 2005 AND 2006
7.3.1. STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY
7.3.2. CONCLUSION
7.4.
THE COMPENSATIONS GRANTED TO CORREOS FOR THE ORGANISATION OF ELECTIONS
7.4.1. STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY
7.4.1.1.
Measure imputable to the State and granted through State resources
7.4.1.2.
Selective economic advantage to an undertaking
A.
The notion of undertaking
B.
Economic advantage
C.
Selectivity
7.4.1.3.
Distortion of competition and effect on trade
7.4.1.4.
Conclusion
7.4.2. EXISTING OR NEW AID
7.4.3. CONCLUSION
8.
SUMMARY CONCLUSIONS
9.
RECOVERY
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9