title: Commission Decision (EU) 2016/1991 of 4 July 2016 on the measures SA.41614 — 2015/C (ex SA.33584 — 2013/C (ex 2011/NN)) implemented by the Netherlands in favour of the professional football club FC Den Bosch in 's-Hertogenbosch (notified under document C(2016) 4089) (Text with EEA relevance )

text:
                  15.11.2016

                  EN

                  Official Journal of the European Union

                  L 306/19

            COMMISSION DECISION (EU) 2016/1991
      of 4 July 2016
      on the measures SA.41614 — 2015/C (ex SA.33584 — 2013/C (ex 2011/NN)) implemented by the Netherlands in favour of the professional football club FC Den Bosch in 's-Hertogenbosch

            (notified under document C(2016) 4089)

      (Only the Dutch text is authentic)
      (Text with EEA relevance)
      THE EUROPEAN COMMISSION,
      Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
      Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
      Having called on interested parties to submit their comments pursuant to Article 108(2) of the Treaty (1),
      Whereas:
      1.   PROCEDURE

                  (1)

                  In 2011, the Commission was informed by a citizen and by reports in the press that the Netherlands had implemented an aid measure for the professional football club FC Den Bosch in 's-Hertogenbosch. In 2010 and in 2011, the Commission was informed by citizens also concerning measures in favour of other professional football clubs in the Netherlands, namely Willem II in Tilburg, MVV in Maastricht, PSV in Eindhoven and NEC in Nijmegen. At the Commission's request, the Netherlands provided information on the measures concerning FC Den Bosch by letter dated 1 September 2011.

                  (2)

                  By letter dated 6 March 2013, the Commission informed the Netherlands that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty in respect of the measures in favour of Willem II, NEC, MVV, PSV and FC Den Bosch.

                  (3)

                  The Commission decision to initiate the procedure (hereinafter: ‘the opening decision’) was published in the Official Journal of the European Union
                      (2). The Commission invited interested parties to submit their comments on the measures in question.

                  (4)

                  The Netherlands submitted observations within the framework of the procedure concerning the measures in favour of FC Den Bosch by letters dated 31 May 2013 and 7 November 2013 and in a meeting held on 13 October 2014. The Commission received no comments from interested parties concerning the measures in favour of FC Den Bosch.

                  (5)

                  Following the opening decision, and in agreement with the Netherlands, the investigations for the different clubs were pursued separately. The investigation concerning FC Den Bosch was registered under the case number SA.41614.

            2.   DETAILED DESCRIPTION OF THE MEASURES

      2.1.   Beneficiary, objective and budget

                  (6)

                  The national football federation Koninklijke Nederlandse Voetbal Bond (hereinafter: ‘KNVB’) is the umbrella organisation for professional and amateur football competition. Professional football in the Netherlands is organised in a two-tier system. In the 2014/2015 season it consisted of 38 clubs, of which 18 played in the top league (eredivisie) and 20 in the lower league (eerste divisie).

                  (7)

                  FC Den Bosch has been playing in the lower league since 2004/2005, when it played for the last time in the Dutch top league. It has never played in a European tournament. According to the information submitted by the Netherlands, FC Den Bosch is a small enterprise; in the season 2011/2012 it had 31 employees. Its turnover and balance sheet total remained around EUR 3 million in both years. It is therefore a small enterprise (3). The stadium that FC Den Bosch is using, is owned by the municipality of ‘s-Hertogenbosch (hereinafter: 'the municipality’), which receives a rent for the use by the club.

                  (8)

                  In 2010, the municipality became aware that FC Den Bosch faced severe financial difficulties, which were threatening the continuation of its licence to play professional football and even its very existence. On 30 June 2010, FC Den Bosch had a negative own equity of EUR 4,6 million; a year later the negative equity was EUR 5,4 million. As evidenced by an independent accounting company, it also had increasing losses (EUR 0,168 million in June 2009, EUR 0,612 million in June 2010 and EUR 0,744 million in June 2011), a diminishing turnover (from EUR 3,736 million to EUR 2,771 million from 2009 to 2011) and mounting debt. One of the club's creditors was the municipality, which had a subordinated claim of EUR 1,65 million.

                  (9)

                  An initiative to avoid the bankruptcy of FC Den Bosch was launched by supporters, companies and sponsors in the autumn of 2010. This initiative led to a restructuring plan to improve FC Den Bosch's financial situation and to transform it into a viable professional football club with a new legal structure, to be owned by its supporters. In June 2011, the municipality and the other creditors of the club agreed on a joint initiative to swap their loans into shares of the club. As part of the restructuring, FC Den Bosch, which had the legal status of an association (Vereniging), was transformed on 30 June 2011 into the limited liability company (naamloze vennootschap) FC Den Bosch N.V.

                  (10)

                  It was agreed that the claim of the municipality would be transformed into a shareholding of 60 % of the shares of the new limited liability company FC Den Bosch N.V. The remaining 40 % of the club's shares would be acquired by the other large creditors of the club which swapped debts for equity, but with a lower debt-share ratio than the municipality. Smaller creditors waived parts of their claims. Following this agreement among the creditors, the municipality transferred its claim for equity resulting from its loan of EUR 1,65 million for EUR 1 to the foundation Stichting Met Heel Mijn Hart. The foundation has been formed by supporter clubs and individual supporters of FC Den Bosch and is not pursuing any commercial activity.

                  (11)

                  The municipality also agreed to pay a sum of EUR 1,4 million for FC Den Bosch leaving the training facilities (4), which were located on land owned by the municipality.

            2.2.   Grounds for initiating the procedure

                  (12)

                  In the opening decision, as far as the measures in favour of FC Den Bosch are concerned, the Commission arrived at the preliminary conclusion that the municipality had provided a selective advantage to FC Den Bosch with the use of State resources and had, hence, provided aid to the football club.

                  (13)

                  As regards the decision to sell the claim of EUR 1,65 million for EUR 1 to organised supporters, the Commission found that the Netherlands could not argue that the municipality acted in the way a private creditor in a similar position would have done. The Commission noted that other large creditors transformed their claims into shareholdings in the new legal structure, whereas the municipality sold its claims for nought. As regards the acquisition of the training and youth block for EUR 1,4 million, the Commission noted that this price was estimated by an outside expert as being the replacement value for the block. It doubted that the replacement value of a building is the same thing as its market price.

                  (14)

                  The Commission also took the position that aid measures to professional football clubs are likely to distort competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty.

                  (15)

                  Regarding the compatibility of a possible aid to FC Den Bosch, the Commission noted in the opening decision that the football club had been in financial difficulties at the time the aid was awarded. In order to assess the compatibility of the aid with the Guidelines on State aid for rescuing and restructuring of firms in difficulty (5) (hereinafter: ‘the Guidelines’), the Commission requested information on the compliance with all requirements set out in the Guidelines.

                  (16)

                  The Commission was notably unable to verify whether the conditions in points 34 to 37 of the Guidelines concerning the nature and fulfilment of a restructuring plan had been respected. It furthermore needed to be demonstrated that the aid had been limited to the minimum necessary, that the beneficiary itself had paid an adequate own contribution to its restructuring and that the ‘one time last time’ principle would be respected.

            3.   COMMENTS FROM THE NETHERLANDS

      3.1.   Presence of State aid according to Article 107(1) of the Treaty

                  (17)

                  The Netherlands disagrees with the Commission's preliminary finding that the measures with regard to FC Den Bosch constitute State aid. In the view of the Netherlands, the municipality, having a subordinated claim on a company on the brink of bankruptcy, acted in conformity with the market economy creditor principle by waiving its claim in 2011.

                  (18)

                  According to the Netherlands, in the case of bankruptcy of FC Den Bosch, the municipality would in all likelihood not have recovered anything of its subordinated claim. In their letter dated 7 November 2013, the Netherlands also invoked the decision of the Commission concerning the Belgian company Sonaca (6), in which it found that the swap of a public loan into equity did not constitute State aid. If FC Den Bosch had not been able to redress its financial situation in June 2011, it would have lost its licence to play professional football according to the rules of the KNVB. As regards the acquisition of the training facilities, the Netherlands argues that this acquisition took place at the value established by an external expertise, which also covered the cost of replacement for FC Den Bosch. The Netherlands claims that it acted in conformity with the Commission Communication on land sales (7) (hereinafter: ‘the land sales Communication’).

                  (19)

                  Alternatively, the Netherlands argues that even if the measures were to be considered as having provided a selective advantage to FC Den Bosch, they would not distort competition or affect trade between Member States. The Netherlands emphasises the weak position of FC Den Bosch in national professional football, which makes participation in competitions at European level a very unlikely event. It also considers that the Commission has failed to demonstrate that aid to FC Den Bosch would distort competition or affect trade in any of the markets mentioned in the opening decision.

                  (20)

                  As a subsidiary argument, the Netherlands states that if the measures were to be considered to constitute State aid, they would be compatible with the Guidelines and, hence, with the internal market.

                  (21)

                  FC Den Bosch was in a difficult financial situation in 2010. In 2011, it had a negative own equity with debts of EUR 5,97 million and debts of EUR 7 million, with a turnover of around EUR 3 million. The club had the creditors and debts as shown in Table 1.

                     Table 1

                     Creditors and debts of FC Den Bosch

                              Creditors

                              Loan amounts

                              The municipality (the balance of a loan granted in 2000)

                              EUR 1,65 million

                              […] (*)

                              EUR 1,092 million

                              […]

                              EUR 1,865 million

                              […]

                              EUR 0,73 million

                              […]

                              EUR 0,235 million

                              A private creditor

                              EUR 0,3 million

                              […]

                              EUR 0,1 million

                  (22)

                  The KNVB indicated that the club would lose its professional football licence if the own equity would still be negative by 30 June 2011. This would mean that the club would be relegated to amateur status.

                  (23)

                  Therefore FC Den Bosch and the KNVB elaborated in June 2011 a restructuring plan. According to the plan, the club was transformed in a limited company (NV). The (unsecured) debts of the various larger creditors were transformed into shares of the club as set out in Table 2.

                     Table 2

                     Debt-equity-swap ratios

                              Creditor

                              Loan

                              Shares/percentage

                              EUR/share

                              The municipality/foundation Stichting Met Heel Mijn Hart

                              EUR 1,65 million

                              61 900 /54,3

                              26,7

                              […]

                              EUR 1,092 million

                              20 492 /18

                              53,3

                              […]

                              EUR 1,865 million

                              27 925 /24,5
                              11 000  thereof are preferential shares

                              66,8

                              […]

                              EUR 0,73 million

                              3 583 /3,1

                              203,7

                  (24)

                  The remaining 0,1 % of the shares was distributed to senior members of the football club. This shows that the municipality negotiated to receive 54 % of the shares in the club for a share of 38 % in the debts of the club.

                  (25)

                  Furthermore, a commercial loan of EUR 100 000 was supported by a guarantee from a third party; other private parties provided fresh capital of EUR 300 000. A short term loan of EUR 250 000 was transformed into a long term loan. The debts to the municipal stadium operating company BIM for stadium rent are secured by a right of BIM to seize TV transmission rights income.

                  (26)

                  The municipality considered its loan of EUR 1,65 million as non-recoverable. Already in the 2010 budget of the municipality the loan was marked as non-recoverable because FC Den Bosch did not make payments anymore on it. In June 2011, the municipality asked the accounting company Ernst & Young, which had analysed the financial situation of FC Den Bosch already in February and March 2011, to assess the recoverability of the loan to FC Den Bosch. It found that for the coming years, one could not reasonably expect a repayment of the loan or payments of interest, even if the club was restructured due to the waiving of the long term debts by its larger creditors. This finding makes also sense if one considers that the club has no real estate property or machinery which could be sold or liquidated for repaying debts.

                  (27)

                  The municipality decided in the context of the agreement between the creditors to transfer its claim for 54 % of the shares for EUR 1 to the foundation Met Heel Mijn Hart. By doing so, the foundation became shareholder of the club — instead of the municipality which expressed no interest in being involved in the management of the club - in the same way as the other large creditors, and as agreed with them and the municipality in the restructuring agreement. The foundation will sell on the basis of these shares certificates for EUR 100.

                  (28)

                  Compared to the other creditors, the particular, greater interest of the municipality in avoiding a liquidation of the club or its relegation to amateur status was that it would lose, at least for some time, the principal user and rent fee payer of its stadium. In that respect it was in the economic interest of the municipality to have the club to continue playing professional football.

                  (29)

                  Regarding the ground under the training complex, an area of 36 000 m2, the information submitted by the Netherlands shows that the ground was already owned by the municipality. It was in use by FC Den Bosch, which had constructed the sport complex with buildings and sport fields at its own expense in the year 2000 and modified in 2006 and 2007. There was no long leasehold (erfpacht) (8) between the municipality and FC Den Bosch. The municipality could realise on this property the building of houses and apartments. Therefore it had in any case an interest for the club to leave the premises and seized the opportunity opened by the liquidity needs of the club. Therefore it intended to compensate the club for the vacation of the premises like in the case of an uncontested expropriation of buildings and asked for a valuation of the buildings and installations on the ground on the basis of the Dutch law on expropriations for such a case.

                  (30)

                  This price for the acquisition was determined by a valuation of the sport complex by an independent acknowledged land taxation expert. The valuation was based on the adjusted replacement value, which is described as the amount necessary to obtain objects of the same value in terms of type, quality, state and age. This amount is therefore not just the value of the sport complex in its given size. It is adjusted according to its technical state and its age. Such valuation is imposed by Article 40b, paragraph 3 of the Dutch expropriation law (Onteigeningswet) for cases of consensual expropriation, which was, according to the Netherlands, applicable to the situation at hand. Therefore, the Netherlands considers that the Commission was not correct in considering that the valuation report referred just to the replacement value as basis for the valuation. In the Dutch valuation practice, unconventional objects, like churches, monuments, or sport complexes, are valued at the adjusted replacement value, described as the price an independent buyer would be willing to pay for in the case of an expropriation or relocation of the actual owner.

                  (31)

                  Regarding the Commission's observation that the value determined by the valuation was higher than the book value in the accounts of FC Den Bosch, the Netherlands states that the book value of a piece of land or buildings is usually not reflecting its actual market value. It is determined by various other factors than its value in a commercial transaction, like the historical acquisition price or the depreciation.

                  (32)

                  The club continued its training activities elsewhere, in the stadium and in another football training complex in the town which still had spare capacity. The Netherlands argues that the price of the training complex was determined without regard to the possible financing needs of FC Den Bosch. A part of the amount received for leaving its training complex was used by the club to accommodate the alternative training facilities. This income was also used to pay the stadium rent debts to BIM.

            3.2.   Compatibility of the State aid under Article 107(3)(c) of the Treaty

                  (33)

                  Alternatively, the Netherlands argued that even if the measure were to constitute aid, it would be compatible with the internal market. Regarding the restructuring of FC Den Bosch, the Netherlands described the financial situation of the club as set out in recital 8.

                  (34)

                  Each Dutch professional football club needs a licence from the KNVB, which it receives only if it complies with various obligations. One of the obligations under the system relates to the financial health of the club. If it is insufficient, the KNVB may withdraw the licence. If a successor club is founded, it would not be admitted to the professional football leagues directly, but it would have to start in the second-highest amateur league. With its difficulties, Den Bosch risked to lose its licence to participate in professional competitions.

                  (35)

                  The Netherlands advised that in view of these difficulties the decision of the municipality to waive a loan and to compensate FC Den Bosch for the vacation of the training complex used by it was subordinated to a number of conditions set out in the restructuring plan agreed between the municipality, the other creditors and FC Den Bosch.

                  (36)

                  The restructuring plan entailed a new legal structure for FC Den Bosch. It was transformed from a club into a limited company (naamloze vennootschap (NV)), cuts in staff and in the group of players. It foresaw that the number of contract players is reduced to the minimum imposed by the KNVB of 16. FC Den Bosch will not buy players on the transfer market but only contract freely transferable players. This entailed a reduction of cost of personnel and players of 17 %.

                  (37)

                  As set out in recital 22, the creditors of FC Den Bosch waived debts of altogether EUR 5,337 million for equity. Furthermore the municipality compensated the club for leaving the training complex it had used so far with an amount of EUR 1,4 million. With these measures, the negative equity of the club was turned into a moderate positive equity of EUR 0,63 million which allowed its transformation in a limited company.

                  (38)

                  The plan was designed to lead to a stable financial position over a period of 3 years. It foresaw decreasing losses in the financial year 2011/2012 and 2012/2013 and a small profit of EUR 0,1 million for the financial year 2013/2014. This wouldn't leave room for FC Den Bosch to acquire transfer players. In fact, FC Den Bosch was able to realise in the accounting year 2011/2012 a moderate profit of EUR 0,103 million, also due to better than predicted sponsoring contracts.

            4.   ASSESSMENT OF THE MEASURES

      4.1.   Presence of State aid according to Article 107(1) of the Treaty

                  (39)

                  According to Article 107(1) of the Treaty, State aid is aid awarded by a Member State 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 in so far as it affects trade between Member States. The conditions laid down in Article 107(1) of the Treaty are cumulative and therefore for a measure to be qualified as State aid all the conditions must be fulfilled.

                  (40)

                  On the basis of the opening decision, the Commission will assess the decision of the municipality of 21 June 2011 to waive a subordinated claim of EUR 1,65 million on FC Den Bosch and to compensate FC Den Bosch with EUR 1,4 million for leaving its training facilities. The Commission notes that both actions were presented together and were decided in the same meeting of the municipal council and that they are closely linked as regards their purpose and the situation of FC Den Bosch at the time.

                  (41)

                  Consequently, these two measures should be assessed together (9). In the present case, however, it is clear from the assessment which follows that both measures constitute State aid when considered separately. This necessarily implies that the measures also constitute State aid when assessed together as a single measure.

            4.1.1.   Use of State resources

                  (42)

                  Both measures were decided by the municipality and they have financial consequences for this municipality amounting to EUR 3,1 million. They thus involve the use of State resources and are imputable to the State. The transfer of State resources may take many forms, such as direct grants, loans, guarantees, direct investment in the capital of enterprises and benefits in kind. Waiving claims of the State also constitutes a transfer of State resources.

            4.1.2.   Selective advantage for FC Den Bosch

                  (43)

                  Whenever the financial situation of an undertaking is improved as a result of State intervention, an advantage is present. To assess this, the financial situation of the undertaking following the measure should be compared with its financial situation if the measure had not been introduced. It is undisputed that FC Den Bosch's difficult financial situation improved markedly through the measures under investigation.

                  (44)

                  An advantage, within the meaning of Article 107(1) of the Treaty, is any economic benefit which an undertaking would not have obtained under normal market conditions (10), i.e. in the absence of State intervention which is not guided by commercial principles.

                  (45)

                  The Netherlands claims that the improvement of the financial situation of FC Den Bosch is the result of market conform transactions and therefore not undue. According to the Netherlands, the municipality acted in compliance with the market economy investor principle (hereinafter: ‘MEIP’).

            4.1.2.1.   The waiver of the subordinated claim

                  (46)

                  As set out above, the decision to waive the subordinated claim of EUR 1,65 million involves a debt-to-equity swap, followed by a transfer of the resulting claim for equity for EUR 1.

                  (47)

                  It therefore first needs to be determined whether a private creditor would have swapped debts for equity in the same way as the municipality. In the case of an undertaking that fulfils the conditions for bankruptcy, a private creditor has two options. It may proceed to the liquidation of the undertaking with a view to recover at least a part of its loan, or it may convert the loan in shares to allow the undertaking to continue operating, with a perspective to become profitable again, so that the shares increase their value. If private creditors acted in the same way as the municipality, and for a significant part of the debts of FC Den Bosch, one could assume that the behaviour of the municipality follows the MEIP.

                  (48)

                  Respect of the MEIP may be established where a transaction is carried out under the same terms and conditions (and therefore with the same level of risk and rewards) and at the same time by public bodies and private operators who are in a comparable situation (a pari passu transaction). In this case it can normally be inferred that such a transaction is in line with market conditions (11). It is also of importance whether the intervention of the private operators has real economic significance and is not merely symbolic or marginal (12) and whether the starting position of the public entities and the private operators involved is comparable with regard to the transaction. On the other hand, if public bodies and private operators who are in a comparable situation take part in the same transaction at the same time but under different terms or conditions, this normally indicates that the intervention of the public body is not in line with market conditions.

                  (49)

                  In the case under consideration, the starting position of the public entities and the private operators involved was comparable with regard to the transaction. All creditors involved in the transaction held unsecured and non-recoverable loans. The private sector involvement was also significant. However, the other operators are not simple market operators, as already pointed out; it seems all of them are linked in one way or another to the club. Hence it cannot be assumed that they acted with a view to making a profit; supporters for instance are not rational market operators seeking profit.

                  (50)

                  It is also apparent that the transaction took place under different terms or conditions. The municipality asked for more in return to its debt waiver than the other creditors. It received, as shown in Table 2, with one share per EUR 26,7 relatively more shares than all other commercial or non-profit creditors. Furthermore, the debt restructuring enabled FC Den Bosch to pay stadium rent arrears to the stadium operating company BIM which is owned by the municipality. On the other hand, the creditor […] received preferential shares which may give it a priority to receive possible later dividends. This means that it is not excluded that at least one private actor obtained better conditions than the municipality. The evidence does not allow the conclusion that the municipality acted pari passu with market economy operators in agreeing to the swap.

                  (51)

                  It is also unlikely that a private investor would have agreed to sell its non-recoverable loan which is swapped into equity for a price of EUR 1 to a foundation which plans to sell certificates for these shares for EUR 100 per share. By not keeping the shares, the municipality rid itself of the only commercial reason for a debt equity swap, the — although distant — hope or expectation to see the shares assume value. It gave a third party the opportunity to collect funds by selling share certificates instead of doing it itself or at least requiring to have a share in the sales income (13). In that case the State kept its shares and could reasonably expect a profit in the future.

                  (52)

                  Therefore, the waiver of the subordinated debt cannot be likened to the behaviour of a rational market operator and it conferred an advantage to FC Den Bosch which it could not have obtained on market terms.

            4.1.2.2.   The acquisition of the training complex

                  (53)

                  Regarding the training complex, the Netherlands claims that the compensation of EUR 1,4 million was calculated in line with the land sales Communication and Commission decisions regarding the compensation of replacement cost and, hence, did not provide an advantage to FC Den Bosch. According to that Communication, a sale of land and buildings by a public authority does not constitute aid, first, where the public authority accepts the highest or only bid following an unconditional bidding procedure and, second, where in the absence of such a bidding procedure the sales price is set at least at the value established by an independent expert evaluation.

                  (54)

                  The guidance provided by the land sales Communication, as stated in its introduction, only ‘concerns sales of publicly owned land and buildings. It does not concern the public acquisition of land and buildings or the letting or leasing of land and buildings by public authorities. Such transactions may also include State aid elements.’

                  (55)

                  In any case, the mechanisms set out in the land sales Communication are only tools to establish whether the State acted as a market economy investor and are therefore specific examples for the application of the MEIP test to land transactions between public and private entities (14). It is therefore not relevant if the assessment of the land evaluation and acquisition is made under the land sales Communication or without reference to it.

                  (56)

                  In the case of the sport complex that FC Den Bosch liberated, the land valuation, exercised by an independent expert, was based on the adjusted replacement value. According to the explanations of the Netherlands, this is the value the State would have to pay in case of the relocation of the owner, based on the legal rules for evaluating property subject to an uncontested expropriation exercise. This is not convincing. The buildings and installations of the complex, which were constructed by FC Den Bosch, were already the property of the municipality. FC Den Bosch used them without a long leasehold. The valuation should therefore not have taken place on the basis of a scenario where FC Den Bosch would have been the owner of the buildings. Moreover, the adjusted replacement value may well differ from the market value of an asset.

                  (57)

                  It also does not appear that the municipality had specific plans for that land at the moment of the transaction. The transaction was clearly a part of the restructuring measures decided by the municipality and had the apparent principal objective to provide FC Den Bosch with liquidity. It is unlikely that the municipality would have entered into this exercise at that point in time without that objective. It could also be argued that with the disappearance of the football club in case of bankruptcy the sport complex would have been liberated without any indemnity.

                  (58)

                  Therefore it has to be doubted that another market operator could have convinced the municipality to disburse EUR 1,4 million to liberate a property for which this operator did not even have a long leasehold. In any case the amount would have been much lower.

            4.1.2.3.   Conclusion on the existence of a selective advantage

                  (59)

                  The measures therefore confer a selective advantage on FC Den Bosch within the meaning of Article 107(1) of the Treaty.

            4.1.3.   Effect on trade and competition

                  (60)

                  The Netherlands has questioned the impact of possible aid on the internal market for clubs not playing football at European level. However, professional football clubs are considered to be undertakings and are subject to State aid control. Professional football offers gainful employment and provides services for remuneration; it has developed a high level of professionalism and thereby increased its economic impact (15).

                  (61)

                  Although FC Den Bosch does not participate in football competitions which have an international dimension, as a professional football club it deploys economic activities in several other markets, such as the transfer market for professional players, publicity, sponsorship, merchandising or media coverage. Aid to a professional football club strengthens its position on each of those markets, most of which cover several Member States. Therefore, if State resources are used to provide a selective advantage to a professional football club, regardless of the league in which it plays, such aid is likely to have the potential of distorting competition and to affect trade between Member States within the meaning of Article 107(1) of the Treaty (16).

            4.2.   Assessment under Article 107(3)(c) of the Treaty

                  (62)

                  The Commission must assess whether the aid measure in favour of FC Den Bosch can be considered to be compatible with the internal market. None of the derogations mentioned in Article 107(2) of the Treaty applies to the aid measure in question. As regards the derogations provided for in Article 107(3) of the Treaty, the Commission notes that none of the Dutch regions falls under the derogation in Article 107(3)(a) of the Treaty. The aid measure in question does not promote an important project of common European interest, nor does it serve to remedy any serious disturbance in the Dutch economy within the meaning of Article 107(3)(b) of the Treaty. The aid measure can also not be said to promote culture or heritage conservation within the meaning of Article 107(3)(d) of the Treaty.

            4.2.1.   Applicable guidelines

                  (63)

                  As regards the derogation in Article 107(3)(c) of the Treaty in favour of aid to facilitate the development of certain economic activities, such aid could be compatible where it does not adversely affect trading conditions to an extent contrary to the common interest.

                  (64)

                  For its assessment of aid measures under Article 107(3)(c) of the Treaty, the Commission has issued a number of Regulations, Frameworks, Guidelines and Communications concerning aid forms and horizontal or sector purposes for which aid is awarded. Given that FC Den Bosch faced financial difficulties at the time the measures were taken and that the aid was awarded by the municipality to address those difficulties, it is appropriate to assess whether the criteria laid down in the Guidelines (17) apply and are fulfilled.

                  (65)

                  In July 2014, the Commission published new Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (18). They are, however, not applicable to this non-notified aid granted in 2011. According to point 137 of the new guidelines, this would only be the case for any rescue or restructuring aid granted without prior authorisation if some or all of the aid is granted after the publication the publication of those guidelines in the Official Journal of the European Union. According to point 138 of the new guidelines, in all other cases the Commission will conduct the examination on the basis of the guidelines which applied at the time the aid was granted, and therefore, in the present case, those applicable before 2014.

            4.2.2.   FC Den Bosch as company in difficulty

                  (66)

                  According to point 11 of the Guidelines, a company may be considered to be in difficulty where the usual signs of a firm being in difficulty are present, such as increasing losses, diminishing turnover, growing stock inventories, excess capacity, declining cash flow, or mounting debt. As set out in recital 8, several of these signs are present for FC Den Bosch. Therefore it was a company in difficulty and the compatibility of the State aid will be assessed under the Guidelines.

            4.2.3.   Restoration of long term viability

                  (67)

                  In section 3.2, the Guidelines require that the grant of the aid must be conditional on the implementation of a restructuring plan. As pointed out in recital 7, FC Den Bosch qualifies as small enterprise. According to point 59 of the Guidelines, the Commission notes that the Netherlands has communicated a restructuring plan which addresses the conditions set out in points 34 to 37 of the Guidelines.

                  (68)

                  In this regard, the Commission notes that the decision of the municipality to waive its loan to FC Den Bosch and pay it for liberating its sport complex followed an analysis on the nature and the causes of the difficulties of FC Den Bosch. The grant was subordinated to a number of conditions which aim at restoring the long-term viability of the firm within a reasonable time-scale of 3 years and at meeting the requirements of the KNVB to continue licensing FC Den Bosch for professional competitions. The restructuring plan entailed a new management, cuts in staff and in the group of players. It covers the abandonment of a large training complex. Thus FC Den Bosch envisages savings on its core activity. The restructuring plan does not rely on external factors which FC Den Bosch can pursue but not entirely control, such as finding new sponsors and an increase in the number of spectators. The continued improvement of the financial situation of the club is envisaged as well as its continued operation as a professional football club. The development as set out in recital 35 shows that the plan was indeed realistic.

            4.2.4.   Compensatory measures

                  (69)

                  Points 38 to 42 of the Guidelines require that compensatory measures be taken by the beneficiary in order to minimise the distortive effect of the aid and its adverse effects on trading conditions. However, this condition does not apply to small enterprises. As set out in recital 7, FC Den Bosch is a small enterprise.

            4.2.5.   Aid limited to a minimum

                  (70)

                  The Commission also notes that the restructuring plan is to a considerable extent financed by external private entities in addition to the internal savings made, in accordance with points 43 and 44 of the Guidelines. Several private entities had agreed to waive their debts as well. The overall contribution of the creditors and the municipality to the refinancing of FC Den Bosch was EUR 6,737 million (EUR 5,337 million of waived debts plus EUR 1,4 million for the training complex, if the entire amount for the training complex would be counted as aid). The 25 % of own contribution required for small enterprises would be EUR 1,685 maximum. Other entities than the State contributed EUR 3,687 million in the form of waiving their debts (EUR 5,337 million minus the municipality's loan of EUR 1,65 million), among them one commercial undertaking an amount of EUR 1,865 million, which is more than the required 25 %.

                  (71)

                  The amount of the aid was necessary. According to the restructuring plan it should lead to smaller losses in the 2011/2012 and 2012/2013 seasons and moderate positive result later. This would not have allowed FC Den Bosch to buy new players or attract them with higher salaries.

            4.2.6.   Monitoring and annual report

                  (72)

                  Point 49 of the Guidelines requires that the Member State communicates on the proper implementation of the restructuring plan through regular detailed reports. Point 51 sets out less stringent conditions for SMEs, where the transmission of yearly copies of the balance sheet and profit-and-loss accounts is normally considered sufficient. The Netherlands has committed to submit these reports.

            4.2.7.   One time, last time

                  (73)

                  In accordance with points 72 to 77 of the Guidelines, the Netherlands specified that FC Den Bosch did not receive rescue or restructuring aid in the 10 years before the grant of the present aid. It also committed not to award any new rescue or restructuring aid to FC Den Bosch during a period of 10 years.

            4.3.   Conclusion

                  (74)

                  The Commission therefore concludes that the debt restructuring measures regarding FC Den Bosch constitute State aid within the meaning of Article 107(1) of the Treaty. However, the restructuring aid granted by the municipality to FC Den Bosch fulfils the conditions of the Guidelines and does therefore not adversely affect trading conditions to an extent contrary to the common interest. Therefore, the aid is compatible with Article 107(3)(c) of the Treaty.

            5.   CONCLUSION

                  (75)

                  The Commission finds that the Netherlands has unlawfully implemented the aid to FC Den Bosch in breach of Article 108(3) of the Treaty. However, the State aid awarded to FC Den Bosch in 2011 amounting to EUR 1,65 million in form of a debt waiver and of EUR 1,4 million paid in consideration for leaving its training complex meets the conditions for restructuring aid in the Guidelines and can be considered compatible with the internal market in accordance with Article 107(3)(c) of the Treaty,

            HAS ADOPTED THIS DECISION:
      Article 1
      The State aid which the Netherlands has implemented in favour of the football club FC Den Bosch in 's-Hertogenbosch, amounting to EUR 3,05 million, is compatible with the internal market within the meaning of Article 107(3)(c) of the Treaty on the Functioning of the European Union.
      Article 2
      This Decision is addressed to the Kingdom of the Netherlands.

         Done at Brussels, 4 July 2016.

               For the Commission

            Margrethe VESTAGER

               Member of the Commission

         (1)  Commission Decision in Case SA.33584 (2013/C) (ex 2011/NN) – Netherlands aid to certain professional Dutch football clubs in 2008-2011 – Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European Union (OJ C 116, 23.4.2013, p. 19).

         (2)  Cf. footnote 1.

         (3)  Article 2(2) of the Annex to the Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises, (OJ L 124, 20.5.2003, p. 36) (a small enterprise is defined as an enterprise which employs fewer than 50 persons and whose annual turnover does not exceed EUR 10 million).

         (4)  Located at Jan Sluyterstraat in 's-Hertogenbosch.

         (5)  Communication from the Commission - Community Guidelines on State aid for rescuing and restructuring firms in difficulty (OJ C 244, 1.10.2004, p. 2); the application of those guidelines was prolonged by the Commission Communication concerning the prolongation of the application of the Community guidelines on State aid for rescuing and restructuring firms in difficulty of 1 October 2004 (OJ C 296, 2.10.2012, p. 3).

         (6)  Case SA.35131 (2013/N).

         (7)  Commission Communication concerning aid elements in land sales by public authorities (OJ C 209, 10.7.1997, p. 3).

         (*)  Confidential information.

         (8)  Under Article 5:85 of the Dutch Civil Code, erfpacht (long leasehold) is a limited property right which gives its proprietor, the ‘leaseholder’, the right to hold and use an immovable thing of someone else.

         (9)  Case T-11/95 BP Chemicals v Commission EU:T:1998:199, paragraphs 170 ff; Case C-399/10 P and C-401/10 P Bouygues and Bouygues Télécom v Commission and Others EU:C:2013:175, paragraphs 103-104; and Case T-1/12 France v Commission EU:T:2015:17, paragraph 37.

         (10)  Case C-39/94 SFEI and Others, ECLI:EU:C:1996:285, point 60; Case C-342/96 Spain v Commission, ECLI:EU:C:1999:210, point 41.

         (11)  See, in that regard, Case T-296/97 Alitalia v Commission, ECLI:EU:T:2000:289, point 81.

         (12)  For instance, in the Citynet Amsterdam case, the Commission considered that two private operators taking up one-third of the total equity investments in a company (considering also the overall shareholding structure and that their shares are sufficient to form a blocking minority regarding any strategic decision of the company) could be considered economically significant (see Commission Decision 2008/729/EC of 11 December 2007 on the State aid Case C53/06 (ex N 262/05, ex CP 127/04), investment by the city of Amsterdam in a fibre-to-the-home (FttH) network (OJ L 247, 16.9.2008, p. 27), recitals 96-100).

         (13)  Therefore the debt waiver by the municipality cannot be compared with the decision of the Commission concerning the Belgian company Sonaca in Case SA.35131 (2013/N).

         (14)  According to this test, no State aid would be involved where, in similar circumstances, a private investor, operating in normal market conditions in a market economy, could have been prompted to provide to the beneficiary the measures in question.

         (15)  Case C-325/08 Olympique Lyonnais ECLI:EU:C:2010:143, points 27 and 28; Case C-519/04 P Meca-Medina and Majcen v Commission ECLI:EU:C:2006:492, point 22; Case C-415/93 Bosman ECLI:EU:C:1995:463, point 73.

         (16)  Commission Decisions regarding Germany of 20 March 2013 on Multifunktionsarena der Stadt Erfurt (Case SA.35135 (2012/N)), point 12, and Multifunktionsarena der Stadt Jena (Case SA.35440 (2012/N)), summary notices in OJ C 140, 18.5.2013, p. 1, and of 2 October 2013 on Fußballstadion Chemnitz (Case SA.36105 (2013/N)), summary notice in OJ C 50, 21.2.2014, p. 1, points 12-14; Commission Decisions regarding Spain of 18 December 2013 on possible State aid to four Spanish professional football clubs (Case SA.29769 (2013/C)), point 28, Real Madrid CF (Case SA.33754 (2013/C)), point 20, and alleged aid in favour of three Valencia football clubs (Case SA.36387 (2013/C)), point 16, published in OJ C 69, 7.3.2014, p. 99.

         (17)  See recital 15 and footnote 5.

         (18)  Communication from the Commission — Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ C 249, 31.7.2014, p. 1).


title: 2006/825/EC: Decision of the European Parliament of 27 April 2006 on the closure of the accounts of the European Agency for Reconstruction for the financial year 2004

text:
               6.12.2006

               EN

               Official Journal of the European Union

               L 340/75

         DECISION OF THE EUROPEAN PARLIAMENT
   of 27 April 2006
   on the closure of the accounts of the European Agency for Reconstruction for the financial year 2004
   (2006/825/EC)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Agency for Reconstruction for the financial year 2004 (1),

               —

               having regard to the Court of Auditors' report on the annual accounts of the European Agency for Reconstruction for the financial year 2004, together with the Agency's replies (2),

               —

               having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006),

               —

               having regard to the EC Treaty, and in particular Article 276 thereof,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (3), and in particular Article 185 thereof,

               —

               having regard to Council Regulation (EC) No 2667/2000 of 5 December 2000 on the European Agency for Reconstruction (4), and in particular Article 8 thereof,

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

               —

               having regard to Rule 71 of and Annex V to its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control (A6-0095/2006),

               1.

               Notes the following figures for the accounts of the European Agency for Reconstruction for the financial years 2004 and 2003:
               Revenue and expenditure account for the financial years 2004 and 2003 (6)

                           (1000 EUR)

                           2004

                           2003

                           Revenue

                           EC subsidy

                           231 909

                           274 221

                           Recovery of expenses (reuse Title III)

                           1 229

                           1 318

                           Revenues from administrative operations (reuse Titles I and II)

                           181

                           199

                           Other operating revenue

                           6 113

                           28 413

                              Total operating revenue

                              239 432

                              304 151

                           Expenditure

                           Administrative expenses

                                       —

                                       Staff expenses

                           17 575

                           17 333

                                       —

                                       Other administrative expenses

                           6 290

                           6 475

                           Operational expenses

                                       —

                                       Centralised direct management

                           268 965

                           297 168

                              Total administrative and operational expenditure

                              292 830

                              320 976

                              Surplus/(Deficit) from operating activities

                              - 53 398

                              - 16 825

                           Extraordinary gains

                           738

                           0

                           Extraordinary losses

                           - 1 269

                           - 4 118

                              Economic result of the year

                              - 53 929

                              - 20 943

                              NB: Any discrepancies in totals are due to the effects of rounding.

                              Source: The Agency's data — This table summarises the data provided by the Agency in its annual accounts.

               2.

               Approves the closure of the accounts of the European Agency for Reconstruction for the financial year 2004;

               3.

               Instructs its President to forward this decision to the Director of the European Agency for Reconstruction, the Council, the Commission and the Court of Auditors and to have it published in the Official Journal of the European Union (L series).

            The President

         Josep BORRELL FONTELLES

            The Secretary-General

         Julian PRIESTLEY

      (1)  OJ C 332, 28.12.2005, p. 19.

      (2)  OJ C 332, 28.12.2005, p. 15.

      (3)  OJ L 248, 16.9.2002, p. 1.

      (4)  OJ L 306, 7.12.2000, p. 7. Regulation as last amended by Regulation (EC) No 2068/2004 (OJ L 358, 3.12.2004, p. 2).

      (5)  OJ L 357, 31.12.2002, p. 72. Regulation as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).

      (6)  The figures for 2003 have been adjusted from those previously presented to reflect a change in accounting practices.

      NB: Any discrepancies in totals are due to the effects of rounding.

      Source: The Agency's data — This table summarises the data provided by the Agency in its annual accounts.
    ---documentbreak---

               6.12.2006

               EN

               Official Journal of the European Union

               L 340/77

         RESOLUTION OF THE EUROPEAN PARLIAMENT
   with comments forming an integral part of the decision on the discharge for the implementation of the budget of the European Agency for Reconstruction for the financial year 2004
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Agency for Reconstruction for the financial year 2004 (1),

               —

               having regard to the Court of Auditors' report on the annual accounts of the European Agency for Reconstruction for the financial year 2004, together with the Agency's replies (2),

               —

               having regard to the Council's recommendation of 14 March 2006 (5972/2006 — C6-0093/2006),

               —

               having regard to the EC Treaty, and in particular Article 276 thereof,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (3), and in particular Article 185 thereof,

               —

               having regard to Council Regulation (EC) No 2667/2000 of 5 December 2000 on the European Agency for Reconstruction (4), and in particular Article 8 thereof,

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5), and in particular Article 94 thereof,

               —

               having regard to Rule 71 of and Annex V to its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control (A6-0095/2006),

               A.

               whereas the Court of Auditors stated that it had obtained reasonable assurance that, except for an inability to be certain that long-term receivables had been recorded completely, the annual accounts for the financial year ended 31 December 2004 were reliable and that, except for anomalies in the award of contracts due to inappropriate selection criteria, the underlying transactions, taken as a whole, were legal and regular,

               B.

               whereas the Court of Auditors states that it has obtained reasonable assurance from all the agencies, excepting the express reservations in respect of the 2004 financial year concerning the European Agency for Reconstruction, the European Centre for the Development of Vocational Training, the European Training Foundation, the European Monitoring Centre on Racism and Xenophobia and the European Food Safety Authority,

               1.

               Recalls that, under Article 185 of the Financial Regulation, Parliament shall give discharge for the implementation of the budgets of the bodies set up by the Communities and having legal personality which actually receive grants charged to the budget; points out, however, that not all of these bodies are fully, or even partially, funded via grants charged to the budget; emphasises that the discharge decision therefore covers both the budget and the non-budget funding of these bodies; considers it unacceptable that some of the bodies set up by the Union are accountable for the expenditure of income received from sources other than the budget whilst others, which do not receive a subsidy from the budget, are not; affirms the principle that all Community agencies, whether or not they are subsidised, are subject to discharge by Parliament, even when another discharge authority intervenes in accordance with their basic texts; takes the view that there is a need to review all texts that go against this principle;

               2.

               Finds table 1 of the Court of Auditors' report, introduced for the first time during the 2003 discharge exercise, which summarises the Agency's powers and responsibilities, governance, resources, activities and services provided, of great value; notes that the information contained in table 1 is supplied by the Agency; asks the Court of Auditors to verify the contents of table 1;

               3.

               Insists that as well as spending money properly, agencies should also strive to spend money as efficiently and effectively as possible; invites the Court of Auditors to consider the possibility of extending its specific annual reports on the agencies to include an examination of performance and achievement of objectives; in this context and in line with its resolutions on the 2003 discharge, insists that the following aspects be taken into account: that duplication of work among the agencies must be avoided as much as possible and that measures designed to improve transparency and communication with the public must be clarified, along with Community affirmative action measures at all levels of recruitment, training and the assignment of responsibilities;

               4.

               Notes that Community agencies do not always have a good image or good press and that many of them do not deserve such a negative image; points out that EU citizens should be made aware of this, with the appropriate means being used to explain as often as is necessary the raisons d'être and achievements of the agencies; calls on the Commission to act accordingly, using whatever means it considers necessary;

               5.

               Notes that the enlargement of the European Union in 2004 has affected the structures and operating arrangements of the Community agencies in many ways, and that several of the agencies draw attention to these effects in their activity reports, focusing in particular on the increase in the number of administrators; calls on the Commission to assess the real or supposed problems encountered and to recommend the regulatory changes required;

               6.

               Notes that the Commission has made a commitment to harmonising the way in which activity reports concerning its directorates-general are presented; calls for a similar approach to be taken in respect of the activity reports of the Communities' agencies, which differ significantly in terms of content; calls on the Commission to point out to the Communities' agencies the information and activity indicators that they must provide;

               7.

               Is pleased to note that the Court of Auditors has been able to give the Agency a positive statement of assurance for the financial year 2004; praises the Agency for the progress made; notes, however, that the Court of Auditors entered reservations qualifying its statement of assurance on the grounds of uncertainties concerning the completeness of the accounts and problems in the contract award procedure; urges the Agency to keep up its efforts to improve financial management and control, particularly in the areas of weakness highlighted by the Court of Auditors;

               8.

               Urges the Agency to seek guidance to improve its treasury management policy in order to make best use of the often considerable sums maintained in current bank accounts;

               9.

               Notes with concern the reservation concerning the accounts expressed by the Court of Auditors on the grounds that it cannot be certain that the transactions relating to counterpart funds, credit line schemes and special funds have been completely recorded in the absence of effective internal control procedures for long-term receivables; insists that all transactions be capable of verification by the Court of Auditors;

               10.

               Welcomes the statement made to a delegation of Parliament by the Deputy Special Representative of the Secretary-General of the United Nations that certified copies of all documents related to projects and programmes financed from funds of the Agency will be available for verification upon request by the Court of Auditors; calls on the Court to discuss and agree with the United Nations Interim Administration Mission in Kosovo (UNMIK) the detailed arrangements for such verifications;

               11.

               In order to improve the reliability and supervision of the management of the budget as regards programmes that are shared with other bodies (UNMIK, IOM, etc.), urges the Court of Auditors, the Commission and those responsible for the UN in Kosovo to act as soon as possible to review and improve the implementation of the Financial and Administrative Framework Agreement signed by the Commission and the UN on 29 April 2003 and to keep Parliament informed as to progress made;

               12.

               In order to address the serious problems of unreliability and accusations of corrupt practices currently surrounding award of public procurement contracts and concessions for highly sensitive projects such as mobile telephony, urges the Commission and the Agency, in close cooperation with UNMIK and its Financial Investigation Unit (FIU), to lay down clear and transparent public procurement rules, to establish internal and supreme audit institutions and to keep Parliament informed as to progress made;

               13.

               With a view to maximising transparency and improving budgetary control, calls on the Commission and the Court of Auditors to include within the annual report on the European Agency for Reconstruction a chapter on the activities of both OLAF and the FIU in respect of programmes and projects carried out in Kosovo that have received Community funding;

               14.

               Notes the Commission's intention to end the Agency's mandate at the end of 2008 and to hand over the Agency's activities to the Commission's own delegations and local offices; takes the view that, under its mandate, the Agency has achieved positive results despite both numerous criticisms from the Court of Auditors throughout its existence and a lack of support from the Commission; takes the view that the know-how acquired by the Agency's staff could be used once again by the Commission; calls on its competent committee to see whether phasing out the Agency would not have a negative impact on the economic and political progress needed and whether the Commission's own delegations and local offices can perform the same tasks as defined in the Agency's mandate;

               15.

               Notes the problems faced by the Agency in recruiting suitable staff because of the short-term mandate of the Agency; considers that instead of phasing out the Agency according to a pre-set timetable, the time span of the mandate should depend on political and economic criteria and developments; considers furthermore that the mandate should be lengthened and broadened for policy reasons and notes that this would also help to improve the Agency's ability to recruit and keep suitably qualified and experienced staff; considers that experience gained by and with the reconstruction agency could be used to provide reconstruction assistance wherever needed, for example in Iraq, Afghanistan, Pakistan, India and the countries affected by the Tsunami, as a second stage after immediate humanitarian needs have been addressed by the Humanitarian Aid Office;

               16.

               Is disappointed to note that the Court of Auditors has again discovered anomalies in the award of contracts due to inappropriate selection criteria; urges the Agency to set more realistic, appropriate selection criteria and to apply them strictly in order to guarantee transparent and fair treatment of tenderers; notes the Agency's assurances that improvements will be seen in the 2005 audit exercise;

               17.

               Urges the Agency to introduce a standardised system for dealing with payment requests as soon as possible, as recommended by the Court of Auditors;

               18.

               Calls on the Commission to help the agencies follow as closely as possible the work plan agreed for the year ahead, allowing activities to be properly planned and implemented, and particularly to avoid major, last-minute changes to the work load;

               19.

               Asks the Commission to improve synergies between agencies by making cooperation more effective, avoiding duplication of work and addressing shortcomings, in particular as regards common areas such as training, the implementation of Community policies across the board, the use of the latest management systems and solving problems relating to sound management of the budget.

      (1)  OJ C 332, 28.12.2005, p. 19.

      (2)  OJ C 332, 28.12.2005, p. 15.

      (3)  OJ L 248, 16.9.2002, p. 1.

      (4)  OJ L 306, 7.12.2000, p. 7. Regulation as last amended by Regulation (EC) No 2068/2004 (OJ L 358, 3.12.2004, p. 2).

      (5)  OJ L 357, 31.12.2002, p. 72. Regulation as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).


Avis juridique important

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31976D0632

76/632/EEC: Council Decision of 22 July 1976 adopting a series of joint projects on data processing

Official Journal L 223 , 16/08/1976 P. 0011 - 0015 Greek special edition: Chapter 16 Volume 1 P. 0010

COUNCIL DECISION  of 22 July 1976  adopting a series of joint projects on data processing  (76/632/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 235 thereof,  Having regard to the proposal from the Commission,  Having regard to the opinion of the European Parliament (1),  Having regard to the opinion of the Economic and Social Committee (2),  Whereas the Council agreed, in its resolution of 15 July 1974 on a Community policy for data processing (3), with a view to giving a Community orientation to policies for encouraging and promoting data processing, to adopt, on a proposal from the Commission, joint projects of European interest in the field of data processing applications;  Whereas, to this end, priority should be given to projects likely to help to meet the needs of users and to increase the ability of the European-based data processing industry to satisfy these needs on the European and world markets;  Whereas, in the interests of public health in the Community, better determination of the compatibility of organs and blood groups is required, and whereas a data processing system for making such comparisons could help to save more human lives;  Whereas, in its resolution on 26 November 1974, the Council made particular reference to the need to establish an inter-institutional computerized legal information system, and to the advantage of making Community law fully accessible to the Member States and to the need to define a development plan in order to ensure that computerized legal information systems under study or being set up in the Member States and in the institutions of the Communities are compatible;  Whereas improved computer-aided design techniques could strengthen the European electronics industry and could help to increase productivity in the construction industries;  Whereas the aforementioned projects appear necessary for the development of the common policy in the field of data processing;  Whereas the Treaty establishing the European Economic Community has not provided the necessary powers,  HAS DECIDED AS FOLLOWS:    Article 1 A series of three joint data processing projects is hereby adopted covering the following studies:    1. Study on the setting up of a data bank for matching organs and blood (nine months);       2. Study of requirements in the field of legal document retrieval systems in the Community (18 months);       3. Two development studies in computer-aided design (12 and 18 months respectively).         These projects are defined in Annexes I to III.  (1)OJ No C 239, 20.10.1975, p. 16. (2)OJ No C 263, 17.11.1975, p. 44. (3)OJ No C 86, 20.7.1974, p. 1.    Article 2 The appropriations necessary for carrying out these projects shall be entered in the budget of the European Communities.   Article 3 The Commission shall be responsible for carrying out the projects. It shall be assisted by the Advisory Committee on the Joint Data Processing Projects.  The Commission shall submit a report to the Council annually.     Done at Brussels, 22 July 1976.  For the Council  The President  L.J. BRINKHORST     ANNEX I Study on the setting up of a data bank for matching organs and blood Content of the project Phase 1 : Analysis of the present mode of operation in the existing transplant organizations and the drawing up, in collaboration with the users, of specifications for running a system for matching kidneys and blood within a common scheme.  Phase 2 : After the specifications have been agreed with the users, data processing consultants will investigate the various data processing alternatives and recommend an appropriate system. During this phase, the question of the location of the necessary computer or computers will also be examined and recommendations made.  Phase 3 : Detailed specifications for the system will be prepared, including the financial implications of the installation, staffing and running costs of the foundation responsible for directing this common scheme.   ANNEX II Study of requirements in the field of legal document retrieval systems in the Community Content of the project  In-depth study of requirements     1. This development study in the field of Community legal documentation will embrace the following tasks:      1.1. An inventory of the data processing or other systems used in the legal documentation centres of the Member States and a survey of their future development plans;           1.2. Investigation and analysis of users' requirements (institutions, Government departments, professions and others) with reference to the information, the type of content, the presentation, etc.;           1.3. Systematic collation and synthesis of the information on technical and documentation standards used for the exchange of files and selective information at European and international level in this field, as a basis for the decisions to be taken on common standards;           1.4. Proposal of a long-term development programme for the gradual introduction of systematic link-ups at Community level with access in Member States, covering technical alternatives and the likely effects of their adoption. If the need for a  network becomes apparent, its technical characteristics should be studied, taking into account the possibility of using networks such as Euronet and Cost 11 which are supported by the Community institutions;           1.5. Formulation of recommendations based on test-evaluations for the development of software suited to the application characteristics and the requirements of document retrieval : such software may have wider applications then the project itself;           1.6. Formulation of specific proposals for the development in priority phases of systems in the Community, including estimates of cost and time-scale for each phase.                  2. These proposals could cover an extension and development of the Commission's own system with a view to meeting the broader requirements of the Community in all the official languages, as well as the corresponding technical extensions and developments in the Member States, in order to ensure effective access to Community law.         ANNEX III Development studies in computer-aided design (CAD)    1. Content of Study Project No 1  Study of logic circuit design aids  The study programme will embrace the following tasks:      1.1. To identify and evaluate work on logic circuit design aids taking place in industry, universities and research centres;           1.2. To list and attempt to give a qualitative assessment of all software in use or under development (involving representative European industrial organizations);           1.3. To attempt to identify the gaps in software development;           1.4. To give advice on the portability of software;           1.5. To identify the problems of interfacing the design aid packages to be developed with existing and well-established packages for chip design, PCB design and thick/thin film design as well as simulation and optimization;           1.6. To examine the hardware necessary to support such systems and communication interfaces;           1.7. To evaluate the economic advantages of using existing techniques;           1.8. To examine possible data structures;           1.9. To make recommendations concerning further work and the probable advantages therefrom;            1.10. To evaluate economic factors as follows:  Although it is the purpose of this study to examine the viability of electronic aids for the logic circuit designer, it would nevertheless be unrealistic to propose it, unless there were good prospects for the development of such aids. The economic benefits to be gained from the application of CAD to logic circuit design could be considerable. Design and perfection of a synchronous logic system for transfer lines and machine tools, etc., can, with present methods, take years. CAD could reduce this period to a few months or even less. Moreover, the final design would produce a more reliable and near optimal result, thereby reducing the cost of maintenance and equipment failure. The savings could run into millions of units of account, and one of the aims of the study should be to estimate the precise amount.           1.11. The economic benefits of collaboration over the study are to be derived from the elimination of duplication and the problems of communication arising out of the language barrier.                  2. Content of Study Project No 2  Study of the relationship to construction management    2.1. The aim of the study will be to identify the sources of expertise and existing systems, to define the areas common to the variety of uses envisaged, thereby testing the feasibility of the approach outlined.  The ultimate objective will be to recommend how further development should proceed if it appears feasible and desirable.       2.2. The study should embrace industry as well as research and development organizations throughout the Community and should cover the following areas in three phases with interim reports to be submitted at the end of phases 1 and 2 and a final report after phase 3.       2.3. Phase 1      1. To identify and list existing sources of expertise.           2. To examine existing systems and those under development.           3. To identify gaps in software development.           4. To consider the portability of software.  Phase 2      5. To examine hardware and system response requirements.           6. To examine the relationship between system design and the scope of the application programme.           7. To examine the economic benefit for the system of handling application programmes which are independent of the data base.  Phase 3      8. To produce broad outline systems specifications and development strategies.


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31995D1107(01)

Council Decision of 23 October 1995 appointing the Austrian, Finnish and Swedish members of the Advisory Committee on the Training of Dental Practitioners

Official Journal C 292 , 07/11/1995 P. 0001 - 0002

COUNCIL DECISION of 23 October 1995 appointing the Austrian, Finnish and Swedish members of the Advisory Committee on the Training of Dental Practitioners (95/C 292/01)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community,Having regard to the Act of Accession of 1994, and in particular Article 165 (1) thereof,Having regard to Council Decision 78/688/EEC of 25 July 1978 setting up an Advisory Committee on the Training of Dental Practitioners (1), and in particular Articles 3 and 4 thereof,Having regard to the nominations submitted to the Council by the Austrian, Finnish and Swedish Governments,Whereas, by its Decision of 25 July 1994 (2), the Council appointed the members and alternate members of the Advisory Committee on the Training of Dental Practitioners for the period until 24 July 1997;Whereas the Austrian, Finnish and Swedish members and alternate members should be appointed for the same period,HAS DECIDED AS FOLLOWS:Sole Article The following are hereby appointed members and alternate members of the Advisory Committee on the Training of Dental Practitioners for the period ending on 24 July 1997:>TABLE>>TABLE>>TABLE>Done at Luxembourg, 23 October 1995.For the CouncilThe PresidentJ. SAAVEDRA ACEVEDO(1) OJ No L 233, 24. 8. 1978, p. 15.(2) OJ No C 221, 9. 8. 1994, p. 5.


title: 2014/628/EU: Decision of the European Parliament of 3 April 2014 on the closure of the accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2012

text:
               5.9.2014

               EN

               Official Journal of the European Union

               L 266/334

         DECISION OF THE EUROPEAN PARLIAMENT
   of 3 April 2014
   on the closure of the accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2012
   (2014/628/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2012,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2012, together with the Joint Undertaking’s replies (1),

               —

               having regard to the Council’s recommendation of 18 February 2014 (05851/2014 – C7-0053/2014),

               —

               having regard to Article 319 of the Treaty on the Functioning of the European Union,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

               —

               having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3), and in particular Article 208 thereof,

               —

               having regard to Council Regulation (EC) No 521/2008 of 30 May 2008 setting up the Fuel Cells and Hydrogen Joint Undertaking for the implementation of the Joint Technology Initiative on Fuel Cells and Hydrogen (4), and in particular Article 11(4) thereof,

               —

               having regard to Council Regulation (EU) No 1183/2011 of 14 November 2011 amending Regulation (EC) No 521/2008 setting up the Fuel Cells and Hydrogen Joint Undertaking (5),

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (6),

               —

               having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (7), and in particular Article 108 thereof,

               —

               having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control (A7-0202/2014),

               1.

               Approves the closure of the accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2012;

               2.

               Instructs its President to forward this Decision to the Executive Director of the Fuel Cells and Hydrogen Joint Undertaking, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).

            The President

         Martin SCHULZ

            The Secretary-General

         Klaus WELLE

      (1)  OJ C 369, 17.12.2013, p. 57.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 298, 26.10.2012, p. 1.

      (4)  OJ L 153, 12.6.2008, p. 1.

      (5)  OJ L 302, 19.11.2011, p. 3.

      (6)  OJ L 357, 31.12.2002, p. 72.

      (7)  OJ L 328, 7.12.2013, p. 42.


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32002D0534

2002/534/EC: Council Decision of 25 June 2002 appointing three Danish members and five Danish alternate members of the Committee of the Regions

Official Journal L 173 , 03/07/2002 P. 0014 - 0014

Council Decisionof 25 June 2002appointing three Danish members and five Danish alternate members of the Committee of the Regions(2002/534/EC)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 263 thereof,Having regard to the Council Decision of 22 January 2002 appointing the members and alternate members of the Committee of the Regions(1),Whereas three seats for members and five seats for alternate members of the Committee of the Regions have become vacant following the resignation of the members Mr Ejgil W. RASMUSSEN, Mr Søren ANDERSEN and Mr Anker BOYE, notified to the Council on 3 May 2002, and the resignations of the alternate members Mr Kresten PHILIPSEN, Mr Christian OVERDAL AAGAARD, Ms Else KØBSTRUP and Mr Kurt HOCKERUP, notified to the Council on 25 April 2002,Having regard to the proposal from the Danish Government,HAS DECIDED AS FOLLOWS:Sole ArticleThe following are hereby appointed;(a) members of the Committee of the Regions:Mr Laust GROVE VEJLSTRUP in place of Mr Ejgil W. RASMUSSEN,Ms Helene LUND in place of Mr Søren ANDERSEN,Mr Johnny SØTRUP in place of Mr Anker BOYE;(b) alternate members of the Committee of the Regions:Mr Kristian EBBENSGAARD in place of Mr Kresten PHILIPSEN,Mr Jan BOYE in place of Mr Christian OVERDAL AAGAARD,Mr Per BØDKER ANDERSEN in place of Ms Else KØBSTRUP,Mr Hans TOFT in place of Mr Kurt HOCKERUP,Mr Sonny BERTHOLD in place of Ms Helene LUNDfor the remainder of their term of office, which runs until 25 January 2006.Done at Luxembourg, 25 June 2002.For the CouncilThe PresidentJ. Matas I Palou(1) OJ L 24, 26.1.2002, p. 38.


title: Council Decision 2014/728/CFSP of 20 October 2014 amending Decision 2010/638/CFSP concerning restrictive measures against the Republic of Guinea

text:
               21.10.2014

               EN

               Official Journal of the European Union

               L 301/33

         COUNCIL DECISION 2014/728/CFSP
   of 20 October 2014
   amending Decision 2010/638/CFSP concerning restrictive measures against the Republic of Guinea
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on European Union, and in particular Article 29 thereof,
   Whereas:

               (1)

               On 25 October 2010, the Council adopted Decision 2010/638/CFSP (1).

               (2)

               On the basis of a review of Decision 2010/638/CFSP, the restrictive measures should be extended until 27 October 2015.

               (3)

               Decision 2010/638/CFSP should be amended accordingly,

         HAS ADOPTED THIS DECISION:
   Article 1
   Decision 2010/638/CFSP is amended as follows:

               In Article 8, paragraph 2 is replaced by the following:

                  ‘2.   This Decision shall apply until 27 October 2015. It shall be kept under constant review. It shall be renewed or amended, as appropriate, if the Council deems that its objectives have not been met.’
               .
         Article 2
   This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.

      Done at Luxembourg, 20 October 2014.

            For the Council

            The President

         C. ASHTON

      (1)  Council Decision 2010/638/CFSP of 25 October 2010 concerning restrictive measures against the Republic of Guinea (OJ L 280, 26.10.2010, p. 10).