FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: According to the Norwegian authorities, simulated accumulated document duty is estimated to NOK 80571775, and accrued registration fee is estimated to an amount of NOK 147300 (150 properties * NOK 982), in total NOK 80719075 (some EUR 9,87 million) [16].3. The Norwegian Government’s assessment of whether the exemption of document duties and registration fees is in compliance with the state aid provisions of the EEA Agreement
Hungarian: A norvég hatóságok szerint a modellezett felhalmozott dokumentumadó a becslések szerint 80571775 NOK, a felgyülemlett bejegyzési illeték pedig a becslések szerint 147300 NOK (150 ingatlan * 982 NOK), ez összesen 80719075 NOK (mintegy 9,87 millió EUR) [16].3 A norvég kormány értékelése arra nézve, hogy a bejegyzési illetékek és a dokumentumadók alóli mentesítés összhangban van-e az EGT-megállapodás állami támogatásra vonatkozó rendelkezéseivel
English: That is i.a. due to obstacles arising from the fact that Statsbygg is subject to public and political control. Methods like keeping the title to the properties with Statsbygg would imply that Entra would be dependent on the approval from a public body for transactions concerning the properties.
Hungarian: Ez többek között abból a tényből eredő akadályoknak tulajdonítható, hogy a Statsbygg állami és politikai ellenőrzés alatt áll. Ha az ingatlanok jogcímét a Statsbyggnél hagynák, akkor az azzal járna, hogy az Entra az ingatlanügyletek vonatkozásában egy államháztartási szerv jóváhagyására lenne ráutalva.
English: According to the European Court of First Instance, an advantage in the sense of Article 87(1) EC (corresponding to Article 61(1) EEA) does not necessarily exist in all situations where a measure is introduced in order to free a public company from a structural disadvantage that it has in relation to its private sector competitors [52]. Article 61(1) of the EEA Agreement is aimed merely at prohibiting advantages for certain undertakings, and the concept of aid covers only benefits or release of burdens normally assumed in an undertaking’s budget and which are to be regarded as an economic advantage, which the recipient undertaking would not have obtained under normal market conditions.
Hungarian: Az Európai Elsőfokú Bíróság szerint az EK-Szerződés 87. cikkének (1) bekezdése (ez az EGT-megállapodás 61. cikke (1) bekezdésének felel meg) szerinti előnynek nem kell szükségszerűen fennállnia valamennyi olyan esetben, amikor a hozott intézkedéssel olyan strukturális hátránytól szabadítják meg az állami vállalatot, amely a magánszektorbeli versenytársakhoz képest áll fenn [52]: Az EGT-megállapodás 61. cikkének (1) bekezdése csak arra irányul, hogy megtiltsák az egyes vállalkozások javát szolgáló előnyöket, a támogatás fogalma pedig csak az előnyökre vagy az olyan terhek alóli mentesítésre vonatkozik, amelyeket rendes körülmények között a vállalkozás költségvetéséből kellene fedezni, és amelyeket olyan gazdasági előnynek kell tekinteni, amelyekhez a kedvezményezett vállalkozás szokásos piaci feltételek mellett nem jutott volna.
English: In the letter dated 4 June 2003 from the Ministry of Trade and Industry, the Ministry states that: ‘Theoretically, if document duty and registration fee were to be accrued in the opening balance sheet, the adjusted and alternative opening balance would have been as described in attachment 2’). Attachment 2 describes an alternative opening balance sheet where total assets and liabilities/equity are the same, but where i.a the value of the properties is reduced with the same amount as the excise duty.
Hungarian: A Kereskedelmi és Ipari Minisztérium 2003. június 4-én kelt levelében kijelenti, hogy: „Ha a bejegyzési illetéket és a dokumentumadót el kellene határolni a nyitómérlegben, akkor a kiigazított, alternatív nyitómérleg elvileg a 2. függelékben foglaltak szerint alakult volna.”A 2. függelék ismertet egy alternatív nyitómérleget, amelyben az eszköz-, illetve forrásoldali főösszegek változatlanok, de amelyben többek között csökkentették az ingatlanok értékét a jövedéki adó összegével megegyező mértékben.
Slovenian: V dopisu Ministrstva za trgovino in industrijo z dne 4. junija 2003 ministrstvo trdi naslednje: „Teoretično bi bilo treba v primeru, da bi morali takse za listine in pristojbine za registracijo upoštevati v otvoritveni bilanci stanja, imeti prilagojeno in nadomestno otvoritveno bilanco stanja, kakor je opisana v dodatku 2.“ V dodatku 2 je predstavljena nadomestna otvoritvena bilanca stanja, pri kateri so bilančne vsote in lastniški deleži enaki, vrednost premoženja pa je zmanjšana za vrednost, ustrezno trošarini.
English: The portfolio has a book value of SEK 5,7 billion and consists mainly of store facilities and warehouse facilities. Besides ICA stores and companies, the company also offers real estate to external clients.
Hungarian: A portfolió könyv szerinti értéke 5,7 milliárd SEK és főként áruházi és raktárlétesítményekből áll. Az ICA nem csak áruházaknak és vállalatoknak kínál ingatlant, hanem külső ügyfeleknek is.
Lithuanian: Portfelio, kurį sudaro daugiausia saugojimo ir sandėliavimo patalpos, buhalterinė vertė yra 5,7 mlrd. SEK. Be ICA valdomų parduotuvių ir bendrovių, ji dar siūlo nekilnojamąjį turtą užsienio klientams.
English: Moreover, in view of the mandatory nature of the supervision of State aid by the Authority under Protocol 3 of the Surveillance and Court Agreement, undertakings to which aid has been granted cannot, in principle, entertain a legitimate expectation that the aid is lawful unless it has been granted in compliance with the procedure laid down in the provisions of that Protocol [70].4. Conclusion
Hungarian: Sőt, mivel a Felügyeleti és Bírósági Megállapodás 3. jegyzőkönyve szerint a Hatóság kötelező jelleggel felügyeli az állami támogatásokat, a támogatást kapó vállalatok általában nem indulhatnak ki indokoltan a támogatás jogszerűségéből, amennyiben azt nem az említett jegyzőkönyv rendelkezéseiben megállapított eljárásnak megfelelően nyújtották [70].4 Következtetés
English: By telefax dated 16 September 2004 (Event No: 292867) and letter from the Norwegian Mission to the EU dated 20 September 2004, forwarding a letter from the Ministry of Trade and Industry dated 16 September 2004, received and registered by the Authority on 21 September 2004 (Event No: 293392), the Norwegian authorities submitted comments to the opening decision. The Norwegian authorities concluded that the exemption from document duties and registration fees provided for in the establishment of Entra does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.
Italian: Con fax del 16 settembre 2004 (doc. n. 292867) e con lettera della missione di Norvegia all’Unione europea datata 20 settembre 2004, recante una lettera datata 16 settembre 2004 del ministero del Commercio e dell’Industria, ricevuta e protocollata dall’Autorità il 21 settembre 2004 (doc. n. 293392), le autorità norvegesi hanno formulato le loro osservazioni sulla decisione di aprire il procedimento, affermando che l’esenzione dal pagamento dell’imposta sul trasferimento e dell’imposta di registro prevista nel quadro della costituzione della Entra non rappresenta un aiuto di Stato ai sensi dell’articolo 61, paragrafo 1, dell’accordo SEE.
English: Statsbygg acts on behalf of the Norwegian Government as manager and advisor in construction and property affairs and offers premises to governmental organisations. Statsbygg continued operations and management of the property stock that was not transferred to Entra.
Italian: Essa agisce a nome del governo norvegese in qualità di gestore e consulente nel settore dell’edilizia pubblica e dei beni pubblici e gestisce le sedi degli enti statali.
English: Several methods and assumptions for arriving at this price were considered. Firstly, Statsbygg requested the independent consultant Catella Eiendom Consult AS (CEC) to perform a valuation of the properties to be transferred.
Italian: Per calcolare tale prezzo, sono stati presi in considerazione diversi metodi e diverse ipotesi.
English: The result arrived at was NOK 3852110000. This valuation was later audited by the Norwegian Valuers’ and Surveyors’Association (NTF), who concluded that the value arrived at was acceptable, but cautiously assessed.
Italian: Tale stima è stata realizzata utilizzando il metodo valutativo della associazione dei periti norvegesi (Norwegian Valuers and Surveyors Association, NTF), stimando ogni singolo bene e ottenendo per addizione il valore complessivo del portafoglio, che è risultato pari a 3852110000 NOK.
English: In their assessment PWC concluded that given the large methodological differences, a detailed comparison between the three assessments would be both a complex task to assemble and, more importantly, of little relevance. They concluded that ‘In our view, all the three values are all within a reasonable band’.
Italian: Nella sua valutazione, la PWC ha stabilito che, considerate le notevoli divergenze metodologiche, il confronto dettagliato tra le tre valutazioni è complesso e soprattutto poco utile, concludendo che tutti tre i valori rientrano nella fascia dell’attendibilità.
English: In the letter dated 7 November 2002, the Ministry also brought forward an argument against the application of Article 61 of the EEA Agreement that was not mentioned in the preparatory works cited above. The Ministry reiterated that the value of the real estate portfolio was based on the method of ‘net capitalisation’.
Italian: Nella lettera del 7 novembre 2002, il ministero ha anche proposto un’argomentazione contro l’applicazione dell’articolo 61 dell’accordo SEE che non era stata presentata nei lavori preliminari, ribadendo che il valore del portafoglio immobiliare è stato stimato con il metodo della capitalizzazione netta.
English: By letter dated 4 June 2003, the Ministry of Trade and Industry submitted additional information and arguments concerning i.a. the measures used by private undertakings. The Ministry, moreover, reiterated the arguments in the letter dated 7 November 2002 as to why it believed that the non-payment of the duty did not affect the company’s capital structure, solidity and total value.
Italian: Con lettera del 4 giugno 2003, il ministero del Commercio e dell’Industria ha presentato ulteriori informazioni e argomentazioni relative, tra l’altro, alle misure adottate dalle imprese private ed ha inoltre ribadito le argomentazioni della lettera del 7 novembre 2002 sui motivi in base ai quali ha concluso che il mancato pagamento delle imposte non ha avuto alcuna incidenza sulla struttura del capitale, sulla solidità e sul valore della società.
English: As an additional third argument for not viewing the exemption from the excise duty as aid, the Ministry referred to the ‘continuity principle’ in Norwegian law. It stated that this principle is an umbrella term for a number of rules that presuppose that the acquiring undertaking takes over the legal position of the transferring company.
Italian: Come terza argomentazione a sostegno della tesi secondo la quale l'esenzione dal pagamento dell’imposta di trasferimento non rappresenta un aiuto, il ministero ha fatto riferimento al cosiddetto «principio di continuità» caratteristico del diritto norvegese, affermando che a tale principio si ispirano una serie di norme che prevedono che l’impresa acquirente assuma la posizione giuridica della società che opera il trasferimento.
English: The view of the Norwegian Government was that none of the conditions of Article 61(1) of the EEA Agreement were fulfilled. Hence, the non-payment for Entra of excise duty did not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.
Italian: Il governo norvegese ha sostenuto che nessuna delle condizioni di cui all’articolo 61, paragrafo 1, dell’accordo SEE è soddisfatta e che pertanto, il mancato pagamento dell’imposta sul trasferimento da parte della Entra non costituisce un aiuto di Stato ai sensi dell’articolo 61, paragrafo 1, dell’accordo SEE.
English: As stated in the letter dated 4 June 2003 from the Norwegian authorities, other reorganisations have contained provisions similar to the contested Act (Posten AS, NSB AS, Mesta AS, Avinor AS, Telenor AS and health enterprises) [28]. The Authority notes that other reorganisations have also taken place where a provision similar to the one contained in the contested Act was not adopted.
Italian: Come affermato nella lettera del 4 giugno 2003 delle autorità norvegesi, altre riorganizzazioni sono state realizzate sulla base di disposizioni simili a quelle della legge contestata (Posten AS, NSB AS, Mesta AS, Avinor AS, Telenor AS e società del settore sanitario) [28].
English: It is true that similar acts have been adopted when other state owned limited liability companies have been established (see Part I above). However, the fact that similar rules have been introduced in relation to a range of other state privatisations does not entail that the lex specialis at hand becomes non-selective.
Italian: È vero che misure analoghe sono state adottate anche in occasione della costituzione di altre società statali a responsabilità limitata (cfr. parte I), ma il fatto che disposizioni simili siano state applicate anche in relazione ad una serie di altre privatizzazioni di enti statali non implica che la legge speciale in oggetto sia non selettiva.
English: The Norwegian authorities have explained that the logic behind the exemptions to the general rule on excise duty can be found in the continuity principle. However, the authorities have not explained the logic behind the different treatment of the above listed types of transfers.
Italian: Le autorità norvegesi hanno spiegato che i motivi delle deroghe rispetto alla norma generale relativa alle imposte sul trasferimento si basano nel principio di continuità, senza però spiegare i motivi della diversità di trattamento dei diversi tipi di trasferimento citati.
English: This implies that the hypothetical opening balance sheet is based on the assumption that the seller will always pay 100 % of the excise duty and that the value of the buildings in an alternative opening balance would be reduced by exactly the same amount as the excise duty. The Authority has no reason to question the legitimacy of the Net Present Value method used when the opening balance of Entra was established.
Italian: Ciò implica che l’ipotetico stato patrimoniale di apertura si basa sull’assunto che il venditore paga sempre il 100 % dell’imposta in questione e che il valore degli immobili in uno stato patrimoniale di apertura alternativo risulterebbe ridotto di un importo corrispondente esattamente all’imposta in questione.
English: The Association of Commercial Real Estate has 74 members (in October 2005). The members include companies like ABB AS–Eiendom, Aberdeen Property Investors, Avantor AS, ICA Eiendom Norge AS, KLP Eiendom AS, Linstow ASA, Mustad Eiendom AS, NCC Property Development AS, Reitan Eiendom AS, Skanska Eiendomsutvikling AS, Smedvig Eiendom AS, Steen & Strøm ASA, Storebrand Eiendom AS, Umoe Sterkorder AS, Veidekke Eiendom AS, Vesta Forsikring AS-Eiendom and Vital Eiendomsforvaltning AS [63]. The biggest Norwegian owned real estate company (or group of companies), is the Olav Thon Gruppen.
Italian: I membri dell’associa zione sono 74 (ottobre 2005), e tra questi figurano le seguenti imprese: ABB AS-Eiendom, Aberdeen Property Investors, Avantor AS, ICA Eiendom Norge AS, KLP Eiendom AS, Linstow ASA, Mustad Eiendom AS, NCC Property Development AS, Reitan Eiendom AS, Skanska Eiendomsutvikling AS, Smedvig Eiendom AS, Steen & Strøm ASA, Storebrand Eiendom AS, Umoe Sterkorder AS, Veidekke Eiendom AS, Vesta Forsikring AS-Eiendom e Vital Eiendomsforvaltning AS [63].
English: The Group employs about 3400 people. In addition to letting of offices, the Group is also involved in hotels, restaurants and shopping centres [64].
Italian: Il gruppo ha 3400 addetti e oltre all’affitto di uffici, si occupa di hotel, ristoranti e centri commerciali [64].
English: The Anders Wilhelmsen Group is one of the owners of the shipping company Royal Caribbean Cruise Line (RCCL). Linstow AS i.a. manages the Norwegian portfolio (Nordea Portfolio) of properties owned by Curzon Global Partners.
Italian: La Anders Wilhelmsen Group è uno proprietari della compagnia di navigazione Royal Caribbean Cruise Line (RCCL) e gestisce, tra le altre attività, il portafoglio norvegese (Nordea Portfolio) di beni immobili di proprietà della Curzon Global Partners.
English: The portfolio consists of 31 properties (by November 2005) spread all over Norway. Curzon Global Partners is a London-based investment management company owned by IXIS AEW Europe (IAE).
Italian: Nel novembre 2005, tale portafoglio era costituito da 31 beni sparsi su tutto il territorio del paese.
English: At the same time as Entra was established (in 2000), Aberdeen Property Investors Norway AS was established as a daughter company of Aberdeen Property Investors. Aberdeen Property Investors is a part of Aberdeen Asset Management PLC, an independent fund management group listed on the London Stock Exchange.
Italian: Nello stesso periodo in cui è stata costituita al Entra (2000), è stata creata anche la Aberdeen Property Investors Norway AS, una società controllata della Aberdeen Property Investors, che fa parte della Aberdeen Asset Management PLC, un gruppo indipendente di gestione di fondi quotato alla borsa valori di Londra.
English: Of the companies mentioned above which are active in the same market as Entra (the developing, letting, management, operation, sale and purchase of real estate in Norway), and which were active in 2000 when Entra was established, it is thus clear that several had non-Norwegian owners, several were active both in Norway and outside Norway and several managed real estate portfolios owned by foreign clients. It follows from the description in point I above that the assets and activities transferred to Entra were exposed to competition.
Italian: È chiaro quindi che tra le società elencate che operano sullo stesso mercato della Entra (che si occupano quindi di sviluppo, affitto, gestione, esercizio e compravendita di beni immobili in Norvegia) e che erano attive nel 2000, all’epoca della costituzione della Entra, molte erano di proprietà non norvegese, numerose erano attive sia in Norvegia che all’estero e che parecchie gestivano portafogli immobiliari di proprietà di clienti esteri.
English: This applies to Entra as owner, purchaser, seller, operator and administrator of real estate. Entra operates all over Norway in a market where economic agents from other EEA States are active.
Italian: La Entra risulta quindi in concorrenza con altre società attive nel settore immobiliare in quanto proprietario, acquirente, venditore, operatore e amministratore di proprietà immobiliari.
English: Any aid in this case should therefore be qualified as new aid. As stated above no notification of such aid has been received.
Italian: Tutti gli aiuti relativi al caso in oggetto vanno quindi considerati nuovi aiuti.
English: Association of Commercial Real Estate is a part of the Federation of Norwegian Building Industries (‘Byggenæringens Landsforening (BNL)’). BNL is a part of Confederation of Norwegian Enterprise (NHO).
Italian: Tale associazione fa parte della Federazione norvegese delle imprese costruttrici [«Byggenæringens Landsforening (BNL)»], che a sua volta fa parte della Confederazione delle imprese norvegesi (NHO).
Swedish: Foreningen Næringseiendom ingår i Byggenæringens Landsforening som i sin tur ingår i Naeringslivets hovedorganisasjon.
English: The total property portfolio consists of some 110 properties, amounting to approximately 900000 m2 [15]. According to the Norwegian authorities, simulated accumulated document duty is estimated to NOK 80571775, and accrued registration fee is estimated to an amount of NOK 147300 (150 properties * NOK 982), in total NOK 80719075 (some EUR 9,87 million) [16].3.
Latvian: Īpašumu portfelī ietilpst aptuveni 110 īpašumi, kuru kopējā platība ir aptuveni 900000 m2 [15].Saskaņā ar Norvēģijas iestāžu informāciju, modelējot iegūtā valsts nodevu kopsumma ir NOK 80571775 un reģistrācijas nodevu kopsummas aplēse ir NOK 147300 (150 īpašumi x NOK 982), tātad kopā NOK 80719075 (aptuveni 9,87 miljoni euro) [16].3.
Lithuanian: Visą turto portfelį sudaro apie 110 objektų, apytikriai sudarančių 900000 m2 [15].Norvegijos valdžios institucijų duomenimis, apskaičiuota, kad numatoma sukaupta dokumentų rinkliava sieks 80571775 NOK, o susikaupęs registracijos mokestis – 147300 NOK (150 objektų * 982 NOK), iš viso – 80719075 NOK (apie 9,87 mln. EUR [16].3.
English: The limited liability company was established on 1 July 2001. Before this date, the activities carried out were a part of the National Rail Administration (‘Jernbaneverket’).
Polish: Tę spółkę z ograniczoną odpowiedzialnością utworzono dnia 1 lipca 2001 r. Przed tą datą prowadzona działalność stanowiła część zadań Krajowego Zarządu Kolei („Jernbaneverket”).
Lithuanian: Ši ribotos turtinės atsakomybės akcinė bendrovė buvo įkurta 2001 m. liepos 1 d. Prieš tai jos veiklą vykdė Nacionalinė geležinkelių administracija (Jernbaneverket).
English: The limited liability company was established on 1 January 2005. The activities were previously carried out by the production unit of the Norwegian Coastal Administration (‘Kystverket’).
Polish: Tę spółkę z ograniczoną odpowiedzialnością utworzono dnia 1 stycznia 2005 r. Działalnością spółki wcześniej zajmował się wydział produkcyjny Norweskiej Administracji Przybrzeżnej („Kystverket”).
Lithuanian: Ši ribotos turtinės atsakomybės akcinė bendrovė buvo įkurta 2005 m. sausio 1 d. Anksčiau veiklą vykdė Norvegijos pakrančių administracijos (Kystverket) gamybos padalinys.
English: The decision to open the formal investigation procedure was published in OJ C 319, 23.12.2004, p. 17, and in the EEA Supplement No 64, on the same date, p. 46. The decision can also be found at the Authority’s homepage: http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry/sadecinor04/132_04_entra.DOC
Latvian: Lēmums sākt oficiālu izmeklēšanas procedūru tika publicēts OV C 319, 23.12.2004., 17. lpp. un EEZ pielikumā Nr. 64 tajā pašā dienā, 46. lpp. Lēmums pieejams arī Uzraudzības iestādes tīmekļa vietnē: http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry/sadecinor04/132_04_entra.DOC
English: The annual building budget is approximately NOK 2,3 billion (some EUR 288 million). Statsbygg has 669 employees (October 2005) [7].
Dutch: Het jaarlijkse gebouwenbudget bedraagt ongeveer 2,3 miljard NOK (ongeveer 288 miljoen EUR) Bij Statsbygg zijn 669 personeelsleden werkzaam (gegevens oktober 2005) [7].
Slovenian: Letni proračun stavb je približno 2,3 milijarde NOK (približno 228 milijonov EUR) Statsbygg ima 669 zaposlenih (oktober 2005) [7].
English: The proposal to establish Secora AS was presented in St.prp. nr. 1 (2004-2005) Om omdanning av Kystverkets produksjonsvirksomhet til statlig aksjeselskap m.m [31]. and in Ot.prp. nr. 20 (2004-2005) Om lov om omdanning av Kystverkets produksjonsvirksomhet til statsaksjeselskap [32]. Ot.prp. nr. 20 (2004-2005) and the subsequent law (Law of 17 December 2004) do not contain any provision similar to paragraph 3 in the contested Act.
Dutch: Het voorstel tot oprichting van Secora AS werd voorgelegd in St.prp. nr. 1 (2004-2005) Om omdanning av Kystverkets produksjonsvirksomhet til statlig aksjeselskap m.m. [31] en in Ot.prp. nr. 20 (2004-2005) Om lov om omdanning av Kystverkets produksjonsvirksomhet til statsaksjeselskap [32] (2004-2005) en de hieruit voortvloeiende wet (wet van 17 december 2004) bevatten geen enkele soortgelijke bepaling als lid 3 van de betwiste wet.