Commission Decision (EU) 2019/115 of 10 July 2018 on the measures SA.37977 (2016/... (32019D0115)
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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
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