FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: As shown above, until July 2005, both the 1990-circular from the Ministry of Justice and a range of consecutive circulars from the Customs and Excise Directorate only contained one relevant exception to this rule. Both sets of circulars unequivocally stated that it was only where ownership was transferred in the context of mergers between limited liability companies that continuity considerations implied that a registration with the new title holder could be done by a name change and not a change of title triggering excise duty.
French: Il a été indiqué plus haut que, jusque juillet 2005, la circulaire du ministère de la justice de 1990 et diverses circulaires consécutives émanant de la Direction des douanes et des accises ne prévoyaient qu'une seule exception importante à cette règle: dans les deux séries de circulaires, il était précisé sans ambiguïté que pour des raisons de continuité, un enregistrement du nouveau détenteur du titre de propriété ne pouvait être effectué au moyen d’un changement de dénomination, et non d’un changement de titre donnant lieu au paiement de droits d’accise, qu’en cas de transfert du titre de propriété dans le cadre d’une opération de concentration entre entreprises à responsabilité limitée.
Spanish: Tal como se ha indicado anteriormente, hasta julio de 2005, tanto la Circular de 1990 del Ministerio de Justicia como una serie de circulares sucesivas de la Dirección General de Aduanas e Impuestos Espaciales contemplaban una sola excepción a esa regla, al establecer inequívocamente que sólo en el caso de que la propiedad se transmitiese en el contexto de una fusión entre empresas de responsabilidad limitada, el principio de continuidad justificaría que la inscripción en el Registro de la Propiedad por el nuevo tenedor del título pudiera realizarse mediante un cambio de nombre y no a través de una transmisión del título de propiedad con la consiguiente obligación de abonar el impuesto especial.
Italian: Come illustrato sopra, fino al luglio 2005, sia la circolare del 1990 del ministero della Giustizia che tutta una serie di circolari successive dell'agenzia delle dogane e delle imposte indirette, prevedevano inequivocabilmente una sola esenzione a tale norma: solo nel caso di trasferimento di proprietà nel quadro di una fusione tra società a responsabilità limitata il principio di continuità implicava che la nuova registrazione con il nuovo proprietario potesse essere effettuata come cambio di ragione sociale e non con il cambiamento del titolo di proprietà, procedura, quest’ultima, che avrebbe fatto insorgere l’obbligo di pagamento di un'imposta sul trasferimento.
English: The Authority finds that the establishment of Entra cannot be said to be analogous with a merger. It is much more similar to either a demerger, a conversion of one legal entity to another, or to a municipality’s separation of a given activity into a separate legal subject.
Spanish: El Órgano de Vigilancia estima que la constitución de Entra no puede considerarse una fusión y que, por el contrario, presenta muchas más similitudes tanto con una escisión como con una transformación de una forma societaria en otra o con una segregación de parte de la actividad de un municipio para formar una persona jurídica separada.
English: In contrast, the Norwegian Authorities have argued that the condition is not fulfilled for two reasons: firstly, that the exemption did not place Entra in a better competitive position compared to a private investor. Secondly, that the capital structure, the solidity and the total values in the company would have been unchanged if the excise duty had been paid.
French: Les autorités norvégiennes arguent quant à elles que cette condition n’est pas remplie, pour deux raisons: premièrement, l’exonération n’a pas placé Entra dans une position concurrentielle plus favorable que celle d’un investisseur privé, et deuxièmement, le paiement de droits d’accise n’aurait affecté ni la structure du capital, ni la solidité ni la valeur totale de l’entreprise.
Spanish: Por el contrario, las autoridades noruegas afirman que no se cumple esta condición por dos razones: en primer lugar, porque la exención no confirió a Entra una ventaja competitiva con respecto a los inversores privados y, en segundo lugar, porque la estructura del capital, la solidez y el valor total de la empresa no habrían cambiado si Entra hubiera pagado el impuesto especial.
Italian: Al contrario, le autorità norvegesi hanno sostenuto che tale condizione non è soddisfatta, per due ragioni: in primo luogo, l’esenzione non ha avvantaggiato la Entra dal punto di vista della concorrenza rispetto ad un investitore privato; in secondo luogo, la struttura del capitale, la solidità e il valore complessivo della società sarebbero rimasti uguali se l’imposta fosse stata pagata.
English: In 2001, Aberdeen Property Investors Norway AS bought Norske Liv Eiendom, another real estate company on the Norwegian market, and today the company manages the real estate portfolios of i.a.
Spanish: En 2001, Aberdeen Property Investors Norway AS compró Norske Liv Eiendom, otra compañía inmobiliaria noruega.
Swedish: År 2001 förvärvade Aberdeen Property Investors Norway AS fastighetsbolaget Norske Liv Eiendom, som också är verksamt på den norska marknaden, och idag förvaltar bolaget fastigheter för bl.a.
English: NSB, Nordea Liv and API Eiendomsfond.
Spanish: La empresa gestiona actualmente las carteras inmobiliarias de, entre otras sociedades, NSN, Nordea Liv y API Eiendomsfond.
Swedish: NSB, Nordea Liv och API Eiendomsfond.
English: The exemption from excise duties was introduced after the entry into force of the EEA Agreement. Any aid in this case should therefore be qualified as new aid.
Spanish: Habida cuenta de que la exención de impuestos especiales se aprobó con posterioridad a la entrada en vigor del Acuerdo EEE, toda ayuda concedida en el presente caso debe calificarse como ayuda nueva.
English: As the registration of the transfer of title was not mandatory, enterprises could, regardless of whether they were privately or publicly owned, lawfully avoid document duties and registration fees by simply not registering any transfer of ownership. To let the title remain with the original owner constituted a risk for the new owner for ‘holder of good faith’ towards a third party.
Estonian: Kuna omandiõiguse ülemineku registreerimine ei olnud kohustuslik, oleksid ettevõtted, olenemata sellest, kas nad on eraettevõtted või riigi osalusega äriühingud, saanud seaduslikult dokumendivormistuslõive ja registreerimistasusid vältida, kui oleksid jätnud omandiõiguse ülemineku lihtsalt registreerimata.
English: 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. The Ministry reiterated, firstly, its previously presented argument that the measure did not constitute an advantage for Entra.
Estonian: Ministeerium viitas tõsiasjale, et peamine kriteerium EMP lepingu artikli 61 lõike 1 kohaldamiseks maksumeetme puhul on see, et meede teeb EFTA riigi teatavate ettevõtete kasuks erandi maksusüsteemi rakendamise osas.
English: It did not change the capital structure, the solidity and the total value of the company. If document duties and registration fees were accrued in the opening balance sheet, there would have been an alternative opening balance.
Estonian: Seega tuleks esmalt kindlaks määrata ühiselt rakendatav süsteem.
English: It stated that it is the Norwegian Government’s opinion that the tax measure in question should not be distinctly separated from the opening balance of the company. Moreover, the purpose of the main rule on document duties and registration fees is to tax real transfers between different economic entities. Where the transfer is in appearance only and the entities transferring and acquiring are substantially the same, the main principle in Norwegian law, according to the Ministry, would be to let the acquiring undertaking keep the legal position of the transferring undertaking (continuity principle).
Estonian: Kui maksumeede kaldub ühisest süsteemist kõrvale, tuleb uurida, kas kõrvalekaldumist saab põhjendada maksusüsteemi olemuse või üldskeemiga.
English: The Ministry considers that the continuity principle is not restricted to specific transfers, but is regarded as the main rule where the transferring entity and the acquiring entity are substantially the same. Entra was consequently not relieved from a charge normally borne from their budgets, according to the Norwegian authorities.
Estonian: Ministeeriumi arvates ei kujutanud nimemuutusena vormistatud omandiõiguse üleminek maksusüsteemist kõrvalekaldumist.
English: Secondly, the Ministry referred to the fact that the transfer of title in the case at hand by paragraph 3 of the contested Act was done as a change of name and not by transfer of title. Thus, the obligation on Entra to pay document duty was never released and there was, according to the Norwegian authorities, no loss of tax revenue and hence, no consumption of State resources.
Estonian: Juhul kui järelevalveamet leiab, et selline tava kujutas endast maksusüsteemist kõrvalekaldumist, peab ministeerium kõrvalekaldumist põhjendatuks maksusüsteemi olemuse või üldskeemi tõttu.
English: Thirdly, the Norwegian authorities argued that the measure in question did not affect trade between the Contracting Parties. The Ministry considered that a market survey can show whether the real estate market for urban business premises in Norway was of a purely national character and not subject to cross-border competition.
Estonian: Lõpuks viitas ministeerium komisjoni 5. juuni 2002. aasta otsusele C 27/99, [17] milles käsitletakse üleminekumaksudest vabastamist mõnede Itaalia riigiosalusega äriühingute ümberkorraldamisel kapitaliühinguteks.
English: The Ministry considered that except for foreign investments in financial institutions, non-Norwegian investors have not operated in the Norwegian real estate market. Fourthly, the Ministry argued that the exemption from the document duties and registration fees was not a selective measure.
Italian: Secondo il ministero, fatta eccezione per gli investimenti stranieri a livello di istituti finanziari, non ci sono stati investitori non norvegesi che hanno operato sul mercato immobiliare norvegese.
Estonian: Ministeeriumi sõnul sarnanesid Itaalia puhul asjaolud ja olukord käsitletava juhtumiga ning neid võiks hinnata ühtemoodi.
English: The Ministry referred to the fact that a main criterion in applying Article 61(1) of the EEA Agreement to a tax measure is that the measure provides an exception to the application of the tax system in favour of certain undertakings in the EFTA State. The common system applicable should thus first be determined. If a tax measure derogates from the common system, it must be examined whether the derogation is justified by the nature or general scheme of the tax system.
Estonian: Ministeerium järeldas, et vabastamist õigustas süsteemi olemus või üldskeem ning see ei kujutanud endast EMP lepingu artikli 61 lõike 1 tähenduses riigiabi.30. juuni 2005. aasta kirjaga esitas kaubandus- ja tööstusministeerium lisapõhjendused, miks dokumendivormistamislõivudest ja registreerimistasudest vabastamine ei kujutanud endast Entra jaoks majanduslikku eelist.
English: The Ministry considered that the practice with name changes as a procedure for transferring property title did not constitute a derogation from the tax system. In case the Authority would find that the practice constituted a derogation from the tax system, the Ministry considered the derogation to be justified by the nature or general scheme of the tax system.
Estonian: Ministeerium viitas asjaolule, et Entra algbilanss valmistati ette ajaldatud netoväärtuse meetodit kasutades.
English: Finally, the Ministry referred to Commission decision C 27/99 of 5 June 2002 [17] regarding exemptions from transfer taxes in the case of restructuring of certain public undertakings into joint stock companies in Italy. According to the Ministry, the factual situation in the Italian case was similar to the case in hand and that the same considerations could be made. The Ministry concluded that the exemption was justified by the nature or general scheme of the system and did not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.By letter dated 30 June 2005, the Ministry of Trade and Industry submitted further arguments as to why the exemption from document duties and registration fees did not constitute an economic advantage for Entra.
Estonian: Hinnati igast hoonest tulevikus eeldatavalt saadavat rahavoogu, mis diskonteeriti nõutavat tootlust arvestades.
English: The Ministry referred to the fact that the opening balance for Entra was prepared by using the Net Present Value method (NPV). The future expected cash flow from each building was estimated and discounted with a required rate of return. The rate of return was fixed by using the Capital Asset Pricing Model after having compared other competing real estate companies.
Estonian: Tootlus fikseeriti pärast võrdlemist teiste konkureerivate kinnisvaraettevõtetega põhivara hindamise mudeli järgi.
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’). Secora AS is 100 % owned by the Norwegian State represented by the Ministry of Fisheries and Coastal Affairs. The Norwegian Coastal Administration is the Norwegian national agency for coastal management, marine safety and communication.
Estonian: Secora ASi asutamise ettepanek tehti aktidega St.prp. nr. 1 (2004–2005)„Om omdanning av Kystverkets produksjonsvirksomhet til statlig aksjeselskap m.m.”
English: Article 61(1) of the EEA Agreement reads as follows: ‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States 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 shall, insofar as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’ To be considered as State aid under Article 61(1) of the EEA Agreement, a measure must fulfil all the following four criteria:
Estonian: Selleks et meedet saaks EMP lepingu artikli 61 lõike 1 alusel pidada riigiabiks, peab see vastama järgmisele neljale tingimusele.
English: A benefit in the form of a tax exemption covered by Article 61(1) is typically made by way of an express exemption. However, as Article 61(1) focuses on the effect of, and not the formality behind, the national legal system, it also covers situations where a tax relief is brought about indirectly by reference to a particular legal notion (in casu‘name change’) the result of which is that no tax should be paid.
Estonian: Kuna aga artikli 61 lõikes 1 keskendutakse riigi õigussüsteemile avaldatavale mõjule ja mitte selle aluseks olevate sätete sõnastusele, hõlmab see ka olukordi, kus maksudest vabastatakse kaudselt teatavaid õigustermineid kasutades (antud juhul „nimemuutus”), mille tulemusena ei pea makse maksma.
English: It might be correct that a non-transfer of title in practice might, in some respects, pose greater inconveniencies to a publicly owned entity than to a privately owned company. However, in the Authority’s opinion, questions concerning the inter partes relationship between the previous and the present owner of real estate should be viewed apart from the discussions relating to registration in the Real Estate Registry.
Estonian: On tõsi, et omandiõiguse üle andmata jätmine oleks võinud riigile kuuluvale üksusele põhjustada mõnes mõttes suuremaid ebamugavusi kui eraomanikule kuuluvale äriühingule, kuid järelevalveameti arvates tuleks kinnisvara eelmise ja praeguse omaniku inter partes suhetega seotud küsimusi vaadelda kinnistusraamatus registreerimisest lahus.
English: According to Norwegian legislation, Entra would, in the absence of paragraph 3 in the contested Act, have been obliged to pay to the tax authorities the excise duty on the agreed transaction price for the registration that took place, without it being relevant whether the transaction price might have looked different. The tax has never been paid and it is this missing tax payment which is under consideration in the present case. The appearance of Entra’s opening balance sheet influenced by other circumstances, in particular whether the seller would have accepted a lower value on the buildings if Entra had paid the excise duty, are factors which cannot be taken into account when determining whether the company has received an advantage or not. The argument of the Norwegian authorities that the tax exemption should be seen in conjunction with an otherwise different price on the real estate, builds on the reasoning that the aid flowing from the tax exemption led Entra to have a net loss in the form of a higher price setting of the transferred real estate. However, to take account of an all ensuing more or less direct possible economic consequences of an aid measure for the particular aid beneficiary would, in the Authority’s opinion, be contrary to the approach generally applied in State aid cases.
Estonian: Seda arvestades rõhutab järelevalveamet, et Norra riiki maksukoguja ja kinnisvara müüjana tuleb riigiabiga seoses vaadelda kahe eraldiseisva üksusena.
English: In the same vein, it can normally not be admitted that the ensuing economic effects of the aid measure in contractual relations between the aid beneficiary and other legal subject should be taken into account when assessing whether, and to what extent, the aid measure qualifies as an advantage in the sense of Article 61(1) of the EEA Agreement. In this respect, the Authority emphasises that the Norwegian State as a tax collector and as a seller of real estate should be viewed as two distinct entities for the purpose of the State aid regime. The Authority cannot therefore agree with the Norwegian Government that Entra did not receive an advantage in the sense of Article 61(1) of the EEA Agreement by being exempt from excise duty, and still receiving the protection afforded by being in the Real Estate Register.
Estonian: Seepärast ei saa järelevalveamet nõustuda Norra valitsusega selles, et Entra ei saanud aktsiisimaksust vabastamisega EMP lepingu artikli 61 lõike 1 tähenduses eelist, kuigi sai samal ajal siiski kinnistusraamatus registreerimisega kaasneva kaitse.
English: As cited above in point I.3.1, in the Government’s proposal to the Stortinget, it was explained that the purpose of the exemption clause was that Entra should not bear the economic burden of the excise duty, since private competing undertakings could, to a large extent, escape that burden by other means. In other words, in the proposal to the Parliament, there is an underlying assumption that payment of the excise duty would indeed put Entra in a less economically advantageous position than if Entra did not pay the duties. Furthermore, it was the intention of the Parliament that Entra should not be put in this non-advantageous position.1.3.3. Conclusion on advantage In conclusion, the Authority maintains that paragraph 3 of the contested Act did confer Entra an advantage in the meaning of Article 61(1) of the EEA Agreement.
Estonian: Kokkuvõtteks jääb järelevalveamet arvamuse juurde, et vaidlustatud seaduse § 3 andis Entrale eelise EMP lepingu artikli 61 lõike 1 tähenduses.
English: Einar M. Bull
Estonian: president
Latvian: Priekšsēdētājs
English: Selmer considered that this did not change the economic situation of the company and that Entra did not receive any economic advantage. Secondly, Selmer stated that all state reorganisations have taken place in a consistent manner based on the continuity principle, and referred to the reorganisations of the Norwegian Broadcasting Corporation (NRK), Telenor, the National Rail Company (NSB), Posten Norge, Avinor, Mesta and Statkraft.
Finnish: Selmer esitti lisäksi, että kaikki valtion uudelleenjärjestelyt oli toteutettu johdonmukaisella tavalla jatkuvuusperiaatetta noudattaen, ja viittasi seuraavien yhtiöiden uudelleenjärjestelyihin: Norjan yleisradioyhtiö NRK, Telenor, Norjan valtionrautatieyhtiö NSB, Posten Norge, Avinor, Mesta ja Statkraft.
English: The excise duties were estimated to be NOK 1500 million (approximately EUR 188 million) [36].II. APPRECIATION
Swedish: Punktskatterna beräknades uppgå till 1500 miljoner norska kronor (cirka 188 miljoner euro) [36].II BEDÖMNING
Finnish: Maksujen määräksi arvioitiin 1,5 miljardia Norjan kruunua (noin 188 miljoonaa euroa) [36].II ARVIOINTI
English: All real estate in Norway is identified in the Real Estate Registry (‘Eiendomsregisteret’), which, from 1995, onwards contains information from ‘Tinglysingsregisteret/Grunnboken’ and ‘GAB-registeret (Grunneiendommer, Adresser og Bygninger)’ [18]. Tinglysingsregisteret was established pursuant to the Registration Act 1935 No 2 (‘Lov om tinglysing’).
French: La totalité des biens immobiliers en Norvège est enregistrée au cadastre des propriétés immobilières («Eiendomsregisteret») qui, depuis 1995, contient des informations provenant du «Tinglysingsregisteret/Grunnboken» et du «GAB-registeret (Grunneiendommer, Adresser og Bygninger)» [18].Le Tinglysingsregisteret a été créé en application de la loi no 2 sur l'enregistrement de 1935 («Lov om tinglysing»).
Latvian: Viss nekustamais īpašums Norvēģijā ir reģistrēts nekustamā īpašuma reģistrā (Eiendomsregisteret), kurā kopš 1995. gada apvienota informācija no Tinglysingsregisteret/Grunnboken un GAB-registeret (Grunneiendommer, Adresser og Bygninger) [18].Tinglysingsregisteret tika izveidots saskaņā ar 1935. gada Reģistrācijas likumu Nr. 2 (Lov om tinglysing).
English: ICA Fastigheter AB is a wholly owned subsidiary to ICA AB. ICA Fastigheter AB builds, manages and sells real estate in Scandinavia and the Baltic countries.
French: IAC Fastigheter AB construit, gère et vend des biens immobiliers en Scandinavie et dans les pays baltes.
English: Utgiften vil være i størrelsesorden 1,5 milliarder kroner. Departementet legger til grunn at Statkraft betaler dokumentavgift i tråd med lovens normalordning.
French: “Departementet legger til grunn at Statkraft betaler dokumentavgift i tråd med lovens normalordning”.
English: As a consequence of this, Entra was not obliged to pay document duties and registration fees, but still became the title holder in the Real Estate Register. Statsbygg is an administrative body (‘Forvaltningsbedrift’), responsible to the Ministry of Modernisation.
Hungarian: Ennek következményeként az Entra nem volt köteles dokumentumadókat és bejegyzési illetékeket fizetni, holott az ingatlan-nyilvántartásban tulajdonosként szerepel.A Statsbygg a Modernizációs Minisztériumnak felelős közigazgatási szerv („Forvaltningsbedrift”).
English: Statsbygg currently manages around 2,2 million m2 of floor space, in Norway and abroad. The property portfolio consists of office buildings, schools, accommodation and specialised buildings throughout the country, embassies and residences outside Norway.
Hungarian: A Statsbygg kezelésében Norvégiában és külföldön jelenleg mintegy 2,2 millió m2 hasznos terület áll. Az ingatlan-portfoliót irodaépületek, iskolák, szállások és egyedi rendeltetésű épületek alkotják, amelyek szerte az országban, követségeken és Norvégián kívüli rezidenciákon találhatók.