#2104598
Faoi Airgeadra sainaithnítear an t-airgeadra ina ndéantar an caiteachas a thuairisciú (EUR nó NAC).
Currency identifies the currency in which expenditure is reported (EUR or NAC).
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#2915334
Comhlíontacht le modheolaíocht NAC
Compliance with NAC methodology
#2915335
Sonraí ionchuir le haghaidh NAC
Input data for NAC
#2915336
Rochtain ar na figiúirí NAC iomlána
Access to full NAC figures
#2915337
Toimhdí a rinneadh sa chás frithfhíorasach ó thaobh mhodheolaíocht NAC de
Assumptions made in counterfactual scenario of the NAC methodology
#2915353
Conclúid na Danmhairge maidir le modheolaíocht NAC
Denmark’s conclusion on the NAC methodology
#2915355
Comhlíontacht le modheolaíocht NAC
Compliance with NAC Methodology
#2915803
Maidir le modheolaíocht NAC, cuireann an Danmhairg i dtábhacht gurbh amhlaidh, fiú dá gcinnfí go raibh NAC ró-ard, nach gciallódh sé sin go mbeadh an cúiteamh ró-ard freisin ós rud é nach ndéanann an cúiteamh iarbhír ach 58 % de NAC.
Concerning the NAC methodology, Denmark stresses that, even if the NAC were to be found too high, this would not mean that the compensation would also be too high since the actual compensation only constitutes 58 % of the NAC.
#2915954
Aontaíonn an Danmhairg le ITD nár cheart an comhaireamh dúbailte a chuimsiú in NAC.
Denmark agrees with ITD that the NAC should not include double counting.
#2916146
I bhfianaise barúlacha áirithe ó pháirtithe leasmhara agus chun tuilleadh feabhais a chur ar ríomh an ghlanchostais sheachanta, mhodhnaigh an Danmhairg paraiméadair áirithe NAC.
In light of certain comments from interested parties and in order to further improve the NAC calculation, Denmark has modified certain parameters of the NAC.
#2916153
Tugtar tuairisc níos mionsonraithe thíos ar ríomh an ghlanchostais sheachanta a chuir an Danmhairg isteach.
The NAC calculation submitted by Denmark is described in more detail below.
#2916231
Tuairisc ar an bpróiseas chun NAC a ríomh
Description of the process of calculating the NAC
#2916296
Torthaí ríomh an ghlanchostais sheachanta
Results of the NAC calculation
#2916299
Ríomh an ghlanchostais sheachanta (DKK milliún) an 1 Eanáir go 31 Nollaig 2020
NAC Calculation (DKK million) 1 January to 31 December 2020
#2916320
Measúnú an Choimisiúin ar NAC i bhfianaise an amhrais a cuireadh in iúl sa chinneadh tosaigh.
Commission’s assessment of the NAC in light of the doubts expressed in the opening decision.
#2916353
NAC le hanailís íogaireachta
NAC with sensitivity analysis
#2916376
Conclúid maidir le NAC agus an riosca go ndéanfaí róchúiteamh do Post Danmark
Conclusion on the NAC and the risk of overcompensation of Post Danmark
#2916413
Cuirtear é sin san áireamh in NAC (féach aithris (344)).
This is accounted for in the NAC (see recital (344)).
#2915488
Measann na páirtithe leasmhara uile gur cheart roinnt catagóirí eile de shochair dholáimhsithe a bheith curtha san áireamh ag an gCoimisiún sa mhodheolaíocht NAC, ar catagóirí iad nár mheas an Danmhairg ná Post Danmark i ríomh an ghlanchostais sheachanta dá gcuid.
All interested parties consider that the Commission should have taken into account in the NAC methodology several other categories of intangible benefits, which according to them were not considered by Denmark and Post Danmark in their NAC calculation.
#2916351
Ar deireadh, rith an Coimisiún anailís íogaireachta ar NAC agus shuigh go mbeadh Post Danmark fós tearc-chúitithe, fiú dá ndéanfaí méadú 5 % ar na costais aonaid (rud a bheadh ina mhéadú suntasach), (as méadú den sórt sin, d’eascródh NAC de DKK [225-325] milliún, cé nach bhfuil i gceist leis an gcúiteamh ach DKK 225 milliún, féach tábla 12).
Finally, the Commission has run a sensitivity analysis on the NAC and found that even by increasing the unit costs by 5 % (which would be significant), Post Danmark would remain undercompensated (such increase would lead to a NAC of DKK [225-325] million, while the compensation is only DKK 225 million, see table 12).
#2104599
Cé go soláthróidh na Ballstáit sa limistéar euro sonraí in euro (cód EUR), féadfaidh na Ballstáit nach bhfuil sa limistéar euro sonraí a thuairisciú in euro nó ina n-airgeadra náisiúnta (cód NAC).
While euro area Member States shall provide data in euro (code EUR), non-euro area Member States can report data either in euro or in their national currency (code NAC).
#2915476
Maíonn siad gurbh éard a d’eascródh as sin go mbeadh na costais, a bhainfeadh le rochtain a fháil ar líonra DPD, níos airde ná na costais a thoimhdigh an Danmhairg agus Post Danmark i ríomh an ghlanchostais sheachanta dá gcuid.
They claim that this would result in the costs of having access to the DPD network being higher than what has been assumed by Denmark and Post Danmark in their NAC calculation.
#2915714
Dá bhrí sin, áitíonn an Danmhairg nár cheart aon amhras a bheith ann go gcomhlíonann ríomh an ghlanchostais sheachanta le haghaidh 2020 ceanglais Threoir 2006/111/CE, mar a cheanglaítear le pointe 18 de Chreat SGEI.
Therefore, Denmark argues that there should be no doubt that the NAC calculation for 2020 meets the requirements of Directive 2006/111/EC, as required by point 18 of the SGEI Framework.
#2915787
I bhfianaise a bhfuil thuas, tagann an Danmhairg ar an gconclúid go bhfuil a modheolaíocht NAC i gcomhréir leis na ceanglais a leagtar síos i gCreat SGEI agus i dTreoir 97/67/CE.
Considering the above, Denmark concludes that its NAC methodology is in line with the requirements set in the SGEI Framework and Directive 97/67/EC.
#2915822
Áitíonn an Danmhairg go bhfuil ioncam ligthe thar ceal i gcás litreacha gnó tosaíochta mar aon le litreacha gnó ar ghrád barainne cuimsitheach sa NAC.
Denmark submits that it has incorporated forgone revenue for both priority business letters and economy business letters in the NAC.
#2915894
Níor cheart an chumhacht mhargála (féach Roinn 3.2.5.6), de réir na Danmhairge, a chuimsiú in NAC ach amháin dá mba rud é go rachadh sé in olcas nó i léig ar fad sa chás frithfhíorasach.
Bargaining power (see Section 3.2.5.6) should, according to Denmark, only be included in the NAC if it would worsen or disappear in the counterfactual.
#2915956
Tagraíonn ITD don chatagóir ‘frainceáil’ in NAC agus go bhféadfaí an tseirbhís chéanna a chumhdach leis sin agus a chumhdaítear le post onnmhairiúcháin, post allmhairiúcháin, post eile, beartáin onnmhairiúcháin agus beartáin allmhairiúcháin.
ITD refers to the category ‘franking’’ in the NAC and that this might cover the same service as is covered by export mail, import mail, other mail, export parcels and import parcels.
#2916145
Tar éis an chinnidh thosaigh, sholáthair an Danmhairg faisnéis bhreise chun bunús a thabhairt le fóntacht an ríofa a rinne sé ar ghlanchostais agus dá n-úsáideann sé modheolaíocht NAC.
Following the opening decision, Denmark has provided additional information to substantiate the soundness of its calculation of net costs for which it uses the NAC methodology.
#2916151
Sna ríomhanna bunaidh dá cuid, mheas an Danmhairg gurbh é DKK 394 milliún (ca. EUR 53 mhilliún) é NAC le haghaidh 2020.
In their original calculations, Denmark estimated that the NAC for 2020 amounted to DKK 394 million (ca. EUR 53 million).
#2916232
Comhfhreagraíonn NAC do na costais sheachanta lúide na hioncaim ligthe thar ceal sa chás frithfhíorasach, agus ceartú á dhéanamh le haghaidh sochair dholáimhsithe.
The NAC corresponds to the avoided costs minus the forgone revenues of the counterfactual scenario, correcting for intangible benefits.
#2916241
Is minic nach féidir iad a chuimsiú sa chás fíorasach agus frithfhíorasach ach is gá iad a chur san áireamh fós i ríomh an ghlanchostais sheachanta agus cuirtear san áireamh ar leithligh de ghnáth iad dá bhrí sin.
They can often not be captured in the factual and counterfactual scenario but still need to be taken into account in the NAC calculation and are therefore usually accounted for separately.
#2916297
Agus Tábla 5 á chur san áireamh mar aon le luach na sochar doláimhsithe, is é DKK 385,625 milliún atá i gceist le NAC (Tábla 8).
Taking into account Table 5 and the value of the intangible benefits, the NAC amounts to DKK 385,625 million (Table 8).
#2916377
Measann an Coimisiún go gcomhlíontar ceanglais Chreat SGEI 2012 go ginearálta leis an nglanchostas seachanta a mholann an Danmhairg (féach aithrisí (279) go (315)) agus go bhfuil an glanchostas seachanta sin i gcomhréir lena chleachtas cinnteoireachta.
The Commission considers that the NAC proposed by Denmark (see recitals (279) to (315)) generally meets the requirements of the 2012 SGEI Framework and is well in line with its decisional practice.
#2916380
Ina theannta sin, measann an Coimisiún go ndearnadh toradh an ghlanchostais sheachanta níos láidre ach stampshanasaíocht agus stampaí neamhúsáidte a chur san áireamh.
In addition, the Commission considers that taking into account philately and unused stamps made the outcome of the NAC more robust.
#2916382
Thairis sin, maolaítear an t-amhras a bhí ar an gCoimisiún i dtosach maidir le tionchar toimhdí áirithe a rinneadh ar NAC (féach aithrisí (317) go (329)).
Moreover, the doubts that the Commission originally had on the impact of certain assumptions made on NAC (see recitals (317) to (329)) are allayed.
#2916385
Ar an tríú dul síos, le fíorú NAC trí thagarmharcáil a dhéanamh le gnóthais eile deimhnítear tuilleadh iontaofacht ghinearálta na dtoimhdí a chorpraítear sa chás frithfhíorasach.
Third, the verification of the NAC by benchmarking with other undertakings further confirms the general reliability of the assumptions incorporated in the counterfactual scenario.
#2916395
Tá an leasú ar shonraí NAC i gcomhréir le cleachtas cáis an Choimisiúin san earnáil phoist freisin.
The redaction of NAC data is also in line with the Commission’s case practice in the postal sector.
#2916402
Cuirtear é sin san áireamh in NAC freisin (féach Tábla 5 den chinneadh seo, líne ‘Scor den tseirbhís saor in aisce do dhaoine atá dall’).
This is also accounted for in the NAC (see Table 5 of the present decision, line “Discontinuation of the free service for the blind”).
#2916418
Sna barúlacha maidir leis an gcinneadh tosaigh, rinne na páirtithe leasmhara éagsúla tagairt freisin do chatagóirí eile sochar doláimhsithe ar cheart iad a léiriú in NAC.
In the comments on the opening decision, the different interested parties referred also to other categories of intangible benefits that should be reflected in the NAC.
#2916420
A mhéid a bhaineann le sochair dholáimhsithe seachas iad siúd ar tugadh aghaidh orthu cheana i ríomh an ghlanchostais sheachanta, tagann an Coimisiún ar na conclúidí seo a leanas:
As concerns intangible benefits other than those already addressed in the NAC calculation, the Commission concludes the following:
#2916461
Dá bhrí sin, leis an méid thuas ní dhéantar difear do chonclúid an Choimisiúin nach gá cumhacht mhargála a mheas mar shochar doláimhsithe atá le cur san áireamh i ríomh an ghlanchostais sheachanta.
The above does therefore not affect the Commission’s conclusion that bargaining power does not have to be considered an intangible benefit to be taken into account in the NAC calculation.
#2916472
Ar an mbonn sin, tagann an Coimisiún ar an gconclúid go raibh sé ceart gan díolúintí páirceála/stoptha a chur san áireamh sa ghlanchostas seachanta.
On that basis, the Commission concludes that it was correct not to take parking/stopping exemptions into account in the NAC.
#2916478
Agus é á chur san áireamh nach féidir le Post Danmark faisnéis ó chláir phoiblí a úsáid chun a leasa féin, ní sochar doláimhsithe é ar cheart é a chur san áireamh i ríomh an ghlanchostais sheachanta.
Considering that Post Danmark cannot use information from public registers to its advantage, it is not an intangible benefit that should be taken into account in the NAC calculation.
#2916498
Níor chinn an Coimisiún gur ann d’aon chomhaireamh dúbailte in NAC Post Danmark (aithris (70)).
The Commission has not determined the existence of any double counting in the NAC of Post Danmark (recital (70)).
#2916518
Is é 58 % de ghlanchostas seachanta USO an cúiteamh uasta atá le híoc le Post Danmark.
The maximum compensation to be paid to Post Danmark amounts to only 58 % of the NAC of the USO.
#2916672
De réir na Danmhairge, ní dhéanann sé sin difear do NAC le haghaidh 2020, toisc go raibh méideanna sa chás fíorasach le haghaidh 2020 fós ina n-údar cuí le dhá lárionad sórtála a bheith ann.
According to Denmark, this does not affect the NAC for 2020, as volumes in the factual scenario for 2020 still justified two sorting centres.
#2915439
na sonraí ionchuir le haghaidh mhodheolaíocht an Ghlanchostais Sheachanta (NAC) toisc go bhfuil na sonraí sin nasctha leis an modheolaíocht leithdháilte costais a bhfuil amhras curtha in iúl ag an gCoimisiún maidir léi freisin (féach aithrisí (146) agus (147) den chinneadh tosaigh); agus
the input data for the Net Avoided Cost (NAC) methodology as this data is linked to the cost allocation methodology with regard to which the Commission has also expressed doubts (see recitals (146) and (147) of the opening decision) ; and
#2915461
Measann Danske Medier go bhfuil méid an chúitimh USO a ríomhadh leis an modheolaíocht NAC le haghaidh 2020 ró-ard toisc go bhfuil sé bunaithe ar an modh leithdháilte costais incrimintigh, lena leithdháiltear na costais uile is gá chun an USO a chomhlíonadh ar an gcuntas USO ina n-iomláine.
Danske Medier considers that the amount of USO compensation calculated with the NAC methodology for 2020 is too high because it is based on the incremental cost allocation method, which allocates all costs that are necessary for carrying out the USO in their entirety to the USO account.
#2915465
I gcoitinne, measann na páirtithe leasmhara uile go bhfuil an NAC de DKK 394 milliún, mar a cuireadh i láthair sa chinneadh tosaigh, ró-ard agus dá bhrí sin ní chuireann siad as an áireamh go bhféadfadh an cúiteamh DKK 225 mhilliún a bheith ró-ard freisin.
In general, all interested parties consider the NAC of DKK 394 million, as presented in the opening decision, too high and therefore do not exclude the possibility that the compensation of DKK 225 million may also be too high.
#2915467
Maíonn ITD, Gnóthas 1, SLD, JJD agus Danske Medier i dtaca le folú na méideanna uile ar cuid iad de ríomh an ghlanchostais sheachanta sa chinneadh tosaigh, go gcuireann an folú sin cosc ar na gearánaigh measúnú a dhéanamh ar aon earráid a d’fhéadfadh a bheith déanta ag údaráis na Danmhairge ina gcuid ríomhanna agus go gcuireann sé cosc orthu freisin na cásanna fíorasacha agus frithfhíorasacha a chur i gcomparáid le chéile.
ITD, Undertaking 1, SLD, JJD and Danske Medier claim that the redaction of all the amounts that form part of the NAC calculation in the opening decision prevent the complainants from assessing any errors that might have been made by the Danish authorities in their calculations and from comparing the factual and counterfactual scenarios.