FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Vtesse advocates the rates/receipts ratio, which allegedly amounted to 13,46 % in its case in 2004. It claims that this ratio must be adjusted in order to allow direct comparison with BT.
French: Il invoque le coefficient impôt/recettes, qui se serait élevé, dans son cas, à 13,46 % en 2004, et demande que ce coefficient soit adapté afin de permettre une comparaison directe avec BT.
English: According to BT, the revision system applicable to Vtesse appears to be based on the same principles, albeit on a different manner: newly occupied fibres become an additional part of its hereditament and are valued as part of it. In the case of Vtesse, market share is not a suitable means for assessing changes in rateable value since any changes are likely to be imperceptible due to Vtesse' small market shares.
French: Selon BT, le système de révision applicable à Vtesse semble reposer sur les mêmes principes, quoique d'une manière différente: les nouvelles fibres optiques qu'il occupe sont ajoutées à son patrimoine foncier et sont évaluées en tant que tel. Dans le cas de Vtesse, la méthode des parts de marché ne convient pas pour évaluer les modifications de la valeur imposable, car celles-ci ne seraient probablement pas perceptibles étant donné la faible part de marché que Vtesse détient.
English: Furthermore, BT's wholesale line rental tariff and local loop unbundling fee are regulated by OFCOM. They are not open market rents and as such little weight can be given to these tariffs as evidence of rental value.
French: Il ne s'agit pas de loyers établis aux conditions normales du marché et, en tant que tels, ces tarifs n'ont que peu de poids pour constituer des preuves de la valeur locative .
English: No model predicting the turnover likely to be derived from occupation of the hereditament over a five-year period was prepared. The reason for this is that there are no networks serving residential customers competing with Kingston in the Hull conurbation area, no cable TV and little competition for commercial lines.
French: Aucun modèle de prévision du chiffre d'affaires qui pourrait résulter de la détention du patrimoine foncier sur une période de cinq ans n'a été élaboré, car il n'existe pas de réseau concurrent desservant les ménages dans l'agglomération de Hull, pas de télévision par câble et peu de concurrence concernant les lignes commerciales.
English: As a result, the Commission asked OFCOM to provide its comments on the decision to initiate the procedure by letter dated 26 July 2005. They were provided by OFCOM by letter dated 21 September 2005.
French: Par conséquent, la Commission a demandé à l'OFCOM, par lettre du 26 juillet 2005, de lui présenter ses commentaires concernant la décision d'ouverture de la procédure, ce que l'OFCOM a fait par lettre du 21 septembre 2005.
Portuguese: Em consequência, por carta de 26 de Julho de 2005, a Comissão convidou a OFCOM a apresentar as suas observações sobre a decisão de dar início a um procedimento, tendo estas sido fornecidas pela OFCOM por carta de 21 de Setembro de 2005.
English: The tenant's capital at the commencement of the hypothetical tenancy consists of working capital and tangible assets, namely non-rateable plant and machinery. The change in the tenant's total capital is estimated for each year.
Hungarian: A bérlő tőkéje a hipotetikus bérleti jog kezdetén a működő tőkéből és a tárgyi eszközökből, azaz nem adóköteles berendezésekből és gépekből áll. A bérlő össztőkéjének változását minden egyes évre vonatkozóan megállapítják.
English: The Receipts and Expenditure Method of Valuation for Non-Domestic Rating, A Guidance Note — July 1997. Published by the Royal Institution of Chartered Surveyors (RICS).
Polish: „The Receipts and Expenditure Method of Valuation for Non-Domestic Rating, A Guidance Note” (Metoda wyceny na podstawie przychodów i wydatków w opodatkowaniu podatkiem komunalnym nieruchomości niemieszkalnych, wytyczne) – lipiec 1997 r. Opublikowane przez Royal Institution of Chartered Surveyors (RICS – Królewski Instytut Rzeczoznawców od Wyceny Nieruchomości).
Hungarian: The Receipts and Expenditure Method of Valuation for Non-Domestic Rating, A Guidance Note – 1997. július, kiadja: Royal Institution of Chartered Surveyors (RICS).
English: Business rates are a UK property tax levied on non-domestic property. Its aim is to contribute towards the costs of services provided by Local Authorities.
Italian: L'imposta sui beni delle imprese (Business rates) è un'imposta sui beni immobili che nel Regno Unito è applicata ai beni aziendali al fine di contribuire ai costi dei servizi prestati dalle autorità locali.
English: As to revisions, the tone of the list rate is applied to each fibre which is rented and lit. Vtesse has the obligation to regularly inform the VOA of extensions to its network so that the valuation of its hereditament can be adjusted.
Italian: Quanto alle revisioni, viene applicato a ciascuna fibra ceduto in affitto e attivata il metodo comparativo.
English: The decision to initiate the procedure questioned the view that the rental method could not be applied to BT's and Kingston's hereditaments. It suggested that the rent received by BT when renting out its own infrastructure could serve as guidance for the value of the network.
Italian: Nella decisione di avvio del procedimento si contestava l'idea che il metodo dell'affitto non si possa applicare ai beni di BT e di Kingston e si proponeva che l'affitto riscosso da BT, quando cede in locazione le sue proprie infrastrutture, possa fungere da elemento orientativo per il valore della rete.
Portuguese: Na decisão de dar início a um procedimento, foi questionada a opinião segundo a qual o método de aluguer não podia ser aplicado aos imóveis da BT e da Kingston, sendo sugerido que o aluguer cobrado pela BT quando procedia à locação da sua própria infra-estrutura poderia servir para determinar o valor da rede.
English: Finally, the decision to initiate the procedure underlined the fact that the VOA apparently enjoyed broad discretionary powers, which enable it to negotiate settlements. It underlined that the settlement reached with BT should respect the principle of non-discrimination, and should not unduly discriminate among operators.
Italian: Infine, la decisione di avvio del procedimento evidenziava il fatto che la VOA apparentemente godeva di ampi poteri discrezionali che le consentono di negoziare accordi e sottolineava che l'accordo raggiunto con BT deve rispettare il principio di non discriminazione e non deve creare discriminazioni indebite tra gli operatori.
English: As to the suggestion that parts of BT's hereditament could have been valued by reference to rental evidence derived from other networks and then on an R&E method for the remainder, the UK authorities claim that such an approach was not feasible. Such an approach would pre-suppose that there are distinct physical parts of the BT network for each of the different businesses in which BT is engaged.
Italian: Quanto alla tesi, secondo la quale parti dei beni di BT avrebbero potuto essere valutati in base a prove di affitto ottenute da altre reti e il resto in base al metodo delle E&U, le autorità britanniche sostengono che simile approccio non era fattibile poiché avrebbe presupposto l’esistenza di parti fisiche distinte della rete di BT per ciascuna delle differenti attività da essa svolte.
English: The UK authorities first submit that this ratio is irrelevant. They argue that rates are a tax on the value of property, not a tax on receipts, profits or capital gains.
Italian: Le autorità britanniche innanzitutto osservano che questo rapporto è irrilevante e sostengono che l'imposta in questione è un'imposta sul valore del bene e non un'imposta sulle entrate, sugli utili o sul plusvalore.
English: OFCOM considered the extent to which differences in methodology and practice may have effects on the conditions of competition. Its general conclusion was that the non-domestic rating system is currently not having an adverse effect on the conditions of competition in the telecommunications market.
Italian: L'OFCOM ha analizzato fino a che punto differenze di metodo e di prassi possano incidere sulle condizioni di concorrenza e ne ha tratto la conclusione che, in generale, il sistema di valutazione, ai fini fiscali, del valore dei beni aziendali attualmente non ha un effetto negativo sulle condizioni di concorrenza nel mercato delle telecomunicazioni.
English: It must be noted that, instead of BT's market share of the total call and access revenues, Vtesse recommends that BT's market share of access revenues be taken into account. On that market, BT commands a share of over 80 %.
Italian: Va inoltre osservato che invece della quota di mercato calcolato sulla base dei redditi totali provenienti dai servizi di chiamata e di accesso di BT, Vtesse propone di prendere in considerazione la quota di mercato calcolata unicamente in base ai redditi da accesso di BT.
English: Vtesse suggests another method for proving the existence of an advantage to BT. It consists of pointing to the alleged discrepancy between the rateable values per unit of the different components (e.g. optic fibres, connections, buildings) of BT's network and those applied to other telecommunications operators.
Italian: Vtesse propone un altro metodo per dimostrare l’esistenza di un vantaggio a favore di BT, che consiste nell’evidenziare la presunta disparità tra i valori imponibili per unità delle differenti componenti (fibre ottiche, connessioni, immobili) della rete di BT e quelli applicati ad altri operatori di telecomunicazioni.
English: This makes the impact of the lighting of new fibres by BT even less visible. That does not mean however, that these newly lit fibres are not rated.
Italian: Ciò rende ancora meno visibile l'incidenza dell'attivazione di nuove fibre da parte di BT, ma non significa tuttavia che queste fibre di recente attivazione non siano valutate ai fini fiscali.
English: It must be borne in mind that, although the hypothetical tenancy must be from year to year, it must not be assumed that it will last only for a year. On the contrary, it must be assumed that there is a reasonable prospect of continuance.
Italian: Si deve tener presente che benché l’ipotetica locazione debba rinnovarsi di anno in anno, non si deve supporre che durerà unicamente un anno.
English: For the period 2000-2005, the antecedent valuation date was 1 April 1998 and for the on-going period 2005-2010, the date was 1 April 2003. The lapse of time between the antecedent valuation date and the date when the valuation enters into force is meant to allow the VOA to carry out the valuation based on actual evidence at the antecedent valuation date.
Polish: Dla okresu 2000–2005 dniem uprzedniej wyceny był 1 kwietnia 1998 r., a dla bieżącego okresu 2005–2010 – 1 kwietnia 2003 r. Odstęp czasu między dniem uprzedniej wyceny a dniem, w którym wycena wchodzi w życie, ma na celu umożliwienie agencji VOA dokonanie wyceny w oparciu o dane prawdziwe w dniu uprzedniej wyceny.
Lithuanian: 2000–2005 m. pirmesnis vertinimo terminas buvo 1998 m. balandžio 1 d., o vėlesnio 2005–2010 m. laikotarpio – 2003 m. balandžio 1 d. Laikotarpiu tarp pirmesnio vertinimo termino ir įvertinimo įsigaliojimo termino suteikia VTĮ galimybę atlikti vertinimą, pagrįstą faktiniais duomenimis, turimais pirmesnio vertinimo termino metu.
English: Telecommunication property has been subject to business rates since 1855. Following the privatisation of BT in 1984, this tax was also levied on the latter's infrastructure, as well as on Mercury Communications, BT's only competitor during the duopoly situation of the 1980's.
Polish: Nieruchomości telekomunikacyjne podlegają podatkowi komunalnemu od 1855 r. Po prywatyzacji firmy BT w 1984 r. podatek ten nałożono także na jej infrastrukturę, a także na infrastrukturę firmy Mercury Communications, jedynego konkurenta firmy BT w okresie duopolu w latach 80.
Lithuanian: Komercinio naudojimo nekilnojamojo turto mokestis telekomunikacijų turtui taikomas nuo 1855 m. 1984 m. privatizavus „BT“, šis mokestis buvo įvestas ir šios įmonės infrastruktūrai, taip pat įmonei „Mercury Communications“, kuri XX a. 9-ajame dešimtmetyje, kai gyvavo dviejų įmonių monopolija, buvo vienintelė „BT“ konkurentė.
English: This valuation was adjusted following a negotiated settlement with BT which had constructed its own valuation on the Contractor's basis method and appealed against the original valuation to the Central London Valuation Tribunal and then to the Lands Tribunal. BT and the VOA reached a settlement in 2000.
Lithuanian: Šis įvertinimas buvo pakoreguotas remiantis pasiektu susitarimu su „BT“, kuri pagal užsakovo bazinį metodą parengė savo vertinimo metodą ir Londono centriniame vertinimo teisme, o vėliau – Žemės teisme pateikė apeliacinį skundą dėl pradinio įvertinimo.
English: In addition, in 2001, a so called ‘oversupply allowance’ was granted by the VOA to fibre providers assessed under the rental method, equalling a 15 % discount on the rateable value effective as of 1 April 2001 and 25 % as of 1 April 2002. This allowance was meant to reflect the overinvestment in fibres during the telecommunications boom of the late 1990s and the subsequent drastic reduction in value of these assets due to physical oversupply.
Polish: Ponadto w 2001 r. agencja VOA udzieliła dostawcom usług światłowodowych, w przypadku których wyceny mienia dokonano metodą wartości czynszowej, tzw. „ulgi z tytułu nadpodaży”, która oznaczała obniżenie wartości podlegającej opodatkowaniu o 15 % ze skutkiem od dnia 1 kwietnia 2001 r. oraz o 25 % od 1 kwietnia 2002 r. Ulga ta miała odzwierciedlać nadmierne inwestycje w światłowody w okresie boomu telekomunikacyjnego pod koniec lat 90. oraz późniejszą drastyczną redukcję wartości tych składników majątku ze względu na wyraźną nadpodaż.
Lithuanian: Be to, 2001 m. VTĮ suteikė vadinamąją perteklinės pasiūlos lengvatą skaidulų paslaugų teikėjams, kurie vertinami pagal nuomos mokesčio metodą.
English: Vtesse also notes that BT has recently rented some 2000 route kilometres of optic fibres on the network of Geo, one of Vtesse's suppliers, probably on the same commercial terms as Vtesse. In Vtesse's view, BT should be considered in occupation of these fibres.
Lithuanian: „Vtesse“, be kita ko, pažymi, kad pastaruoju metu „BT“ apie 2000 km šviesolaidinių skaidulų maršruto vieno iš „Vtesse“ tiekėjų – „Geo“ – tinkle nuomojo galbūt tokiomis pat finansinėmis sąlygomis kaip ir „Vtesse“, kurios nuomone, „BT“ yra šių šviesolaidinių skaidulų naudotoja.
English: Thus, for instance, the possibility of applying the rental method for the period 1995-2000 can be considered only on the basis of information that was available at the ‘antecedent valuation date’, i.e. 1 April 1993. Therefore, the UK authorities claim that third parties and the Commission are wrong to assume that market evidence that is now available is relevant to the question as to whether the 1995 and 2000 lists could have been compiled on the basis of the rental method.
Polish: Tak więc, przykładowo, możliwość zastosowania metody wartości czynszowej w okresie 1995–2000 rozpatrywana może być tylko na podstawie informacji dostępnych w „dniu uprzedniej wyceny”, tzn. 1 kwietnia 1993 r. Dlatego też zdaniem władz Zjednoczonego Królestwa strony trzecie oraz Komisja mylnie zakładają, że dostępne obecnie dane rynkowe są istotne dla kwestii, czy wykazy z 1995 r. i 2000 r. mogły zostać przygotowane na podstawie metody wartości czynszowej.
Lithuanian: 1993 m. balandžio 1 d. Todėl JK valdžios institucijos teigia, kad trečiosios šalys ir Komisija klysta manydamos, esą šiuo metu turimi rinkos duomenys yra svarbūs nustatant, ar 1995 ir 2000 m. registrai galėjo būti sudaryti remiantis nuomos mokesčio metodu.
English: For instance, the Wholesale Line Rental (WLR) tariff was available from August 2002. It is a product which BT is obliged to provide to other telecommunications operators, and which enables them to offer both line rental and calls to customers over BT's local network.
Polish: Przykładowo, taryfa za hurtową dzierżawę łączy (Wholesale Line Rental – WLR) dostępna była od sierpnia 2002 r. Jest to produkt, który firma BT ma obowiązek udostępniać pozostałym operatorom telekomunikacyjnym i który pozwala im oferować zarówno dzierżawę łączy, jak i rozmowy telefoniczne z klientami poprzez sieć lokalną firmy BT.
Lithuanian: Pavyzdžiui, DLNM tarifas buvo taikomas nuo 2002 rugpjūčio mėn. Tai yra produktas, kurį „BT“ turi teikti kitiems telekomunikacijų operatoriams ir kuris suteikia jiems galimybę teikti linijų nuomos ir skambučių paslaugas vartotojams „BT“ vietiniame tinkle.
English: That hypothesis envisages a letting of the rateable portion of the BT network at 1 April 1993, but having regard to its physical state and that of competing networks and the remainder of the physical environment as at 1 April 1995. The NERA model proceeded from the basis of actual revenues and operating costs, arising in the year preceding the antecedent valuation date, as these would be known to the bidders for the hypothetical tenancy.
Polish: Hipoteza ta przewiduje wydzierżawienie podlegającej opodatkowaniu podatkiem komunalnym części sieci firmy BT na dzień 1 kwietnia 1993 r., ale z uwzględnieniem jej stanu fizycznego, jak i stanu konkurencyjnych sieci oraz reszty środowiska fizycznego na dzień 1 kwietnia 1995 r. Model firmy NERA bazował na rzeczywistych dochodach i kosztach operacyjnych, powstających w roku poprzedzającym dzień uprzedniej wyceny, gdyż byłyby one znane oferentom ubiegającym się o hipotetyczną dzierżawę.
Lithuanian: Pagal ją numatyta „BT“ tinklo mokestinės dalies nuoma 1993 m. balandžio 1 d., bet atsižvelgiant į įmonės tinklo ir konkuruojančių tinklų fizinę būklę bei kitas fizines sąlygas, kurios buvo 1995 m. balandžio 1 d. NERA modelis buvo parengtas remiantis faktinėmis pajamomis ir veiklos sąnaudomis, kurios gaunamos ir patiriamos metais iki pirmesnio vertinimo termino ir kurias žinotų spėjami nuomininkai.
English: This is an estimate of BT's weighted average cost of capital (‘WACC’) in nominal pre-tax terms at 1 April 1993 — the relevant antecedent valuation date. In this way the tenant's required cash flow at the year end is computed.
Lithuanian: Tai yra nominali „BT“ kapitalo vidutinė svertinė vertė (toliau – SVV), nustatyta atitinkamo pirmesnio vertinimo termino metu – 1993 m. balandžio 1 d. Taip yra apskaičiuojamas metų pabaigoje nuomininkui reikalingas grynųjų pinigų srautas.
English: BT appealed to the Lands Tribunal against the decision. The Lands Tribunal hearing is a de-novo hearing.
Lithuanian: „BT“ apskundė sprendimą Žemės teisme, kuriame byla svarstoma de novo.
English: The forecast for the annual reduction in access deficit contribution per minute was increased from - 3 % to - 12 %, since the 1997 forecast did not take sufficiently into account the reduction in the size of the access deficit as exchange line prices increased faster than costs. In the 1997 valuation, the VOA and NERA assumed that inland leased line prices would be rising with inflation.
Lithuanian: prieigos deficito per minutę metinio sumažėjimo prognozė buvo padidinta nuo - 3 % iki - 12 %, kadangi 1997 m. prognozėje nebuvo pakankamai atsižvelgta į prieigos deficito apimties sumažėjimą, kai telefono linijų kainos didėjo sparčiau nei sąnaudos,1997 m. įvertinime VTĮ ir NERA nurodė manančios, kad vidaus skirtųjų linijų kainos didės dėl infliacijos.
English: Kingston
Polish: Firma Kingston
Lithuanian: „Kingston“
English: NTL
Lithuanian: „NTL“
English: Telewest
Lithuanian: „Telewest“
English: C&W
Lithuanian: „C&W“
English: Energis
Lithuanian: „Energis“
English: Global Crossing
Lithuanian: „Global Crossing“
English: Easynet
Lithuanian: „Easynet“
English: Thus
Lithuanian: „Thus“
English: Your Communication
Lithuanian: „Your Communication“
English: Fibernet
Lithuanian: „Fibernet“
English: Gamma Telecom
Lithuanian: „Gamma Telecom“
English: Kingston Communication
Lithuanian: „Kingston Communication“
English: It must first be recalled that, under statutory requirements, for the 1995 valuation, BT's network was valued as it physically existed as at 1 April 1995, but on the assumption that it existed in that state in the economic conditions of 1 April 1993. Material changes in circumstances were also treated as having occurred at 1 April 1993.
Lithuanian: Pirmiausia reikia priminti, kad pagal įstatymų reikalavimus 1995 m. įvertinime „BT“ tinklas buvo įvertintas taip, kaip jis fiziškai egzistavo 1995 m. balandžio 1 d., tačiau darant prielaidą, kad jis fiziškai egzistavo ekonominėmis sąlygomis, kurios buvo 1993 m. balandžio 1 d. ESP taip pat buvo vertinami, lyg būtų įvykę 1993 m. balandžio 1 d. 2000 m. įvertinimas buvo atliktas tokiu pat būdu, bet atsižvelgiant į tai, kad paveldimas turtas buvo nuomojamas 1998 m. balandžio 1 d. buvusiomis ekonominėmis sąlygomis.
English: For the 2000 valuation, the same exercise was carried out, but having regard to the assumption that the hereditament was let in the economic context of 1 April 1998. This is also true for Kingston.
Lithuanian: Tai buvo taikoma ir „Kingston“.
English: That means that the 1999 rateable value is the value of the hereditament as it physically existed in 1999, but in the economic context of 1993, i.e. at 1993 price levels and in a telecommunication market of the size it was in 1993. However, the following year's rateable value, i.e. in 2000, was calculated by reference to the economic conditions, price levels and size of the telecommunications market as they were in 1998.
Lithuanian: Tai reiškia, kad 1999 m. mokestinė vertė – tai paveldimo turto, fiziškai egzistavusio 1999 m., mokestinė vertė pagal 1993 m. ekonomines sąlygas, t. y.
English: This necessarily meant that its 2000 rateable value was likely to be significantly higher than in 1999. Furthermore, in 1993, the telecommunications sector was in the process of opening up to unprecedented competition and the effect on BT's trading position was likely to be profound.
Lithuanian: Tai, žinoma, reiškė, kad jo 2000 m. mokestinė vertė galėjo būti gerokai didesnė nei 1999 m. Be to, 1993 m. telekomunikacijų sektoriuje buvo kuriamos naujos konkurencijos sąlygos, kurios turėjo padaryti didelį poveikį „BT“ rinkos pozicijai.
English: As to the alleged difference in rateable value per square metre for buildings, the Commission first notes that the correct figure derived from the Telereal transaction is not GBP 35 per square metre as alleged by Vtesse but, applying a calculation similar to that of Vtesse, GBP 51 per square metre. Furthermore, this figure is compared by Vtesse with an alleged GBP 115 per square metre for other telecommunications operators.
Lithuanian: Kalbant apie tariamą pastatų mokestinės vertės už kv. m skirtumą, Komisija pirmiausia pažymi, kad teisinga mokestinė vertė „Telereal“ sandoryje yra ne 35 svarai sterlingų už kv. m, kaip teigia „Vtesse“, bet, skaičiuojant pagal panašų į „Vtesse“ metodą, ši vertė yra 51 svaras sterlingų už kv. m. Be to, „Vtesse“ lygina šį skaičių su tariama nustatyta kitų telekomunikacijų operatorių 115 GBP už kv. m mokestine verte.
English: As a result, the rateable value of a fibre pair fell from GBP 1000 per km outside the London area in 2000 to GBP 850 per km in 2001, and GBP 750 between 2002 and 2004. Under the 2005-2010 list, the rateable value of km of fibre pair has further fallen to GBP 500.
Polish: W rezultacie podlegająca opodatkowaniu wartość pary włókien spadła z 1000 GBP/km poza obszarem Londynu w 2000 r. do 850 GBP/km w 2001 r. oraz 750 GBP między 2002 a 2004 r. Zgodnie z wykazem na lata 2005–2010, podlegająca opodatkowaniu wartość kilometra pary włókien spadła dalej do 500 GBP.
Lithuanian: Dėl to ne Londone esančių šviesolaidinių skaidulų poros mokestinė vertė sumažėjo nuo 1000 GBP/km 2000 m. iki 850 GBP/km 2001 m. ir iki 750 GBP 2002–2004 m. Pagal 2005–2010 m. registrą šviesolaidinių skaidulų poros mokestinė vertė sumažėjo dar labiau – iki 500 GBP/km.
English: BT denies that there was any bias in the appeal system or in its application to BT. Everybody has a right to appeal and a possibility to settle.
Dutch: BT ontkent dat de beroepsmogelijkheden of de wijze waarop deze op BT werden toegepast door enige partijdigheid werden gekenmerkt.