FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Norsk Film AS and Norsk FilmStudio AS benefited from a tax exemption as from 1995. The exemption was based on Section 26, first paragraph, litra k, of the former Tax Act of 18 August 1911 No 8, replaced by the Tax Act of 26 March 1999 No 14 [4].According to Section 2-32 of the Norwegian Tax Act, presently setting out the rules regarding this preferential tax regime, non-profit organisations, institutions and companies are exempt from corporate tax to the extent that they operate on a non-profit basis.
Italian: A partire dal 1995 Norsk Film AS e Norsk FilmStudio AS hanno beneficiato di un’esenzione fiscale basata sulla sezione 26, paragrafo 1, lettera k, della vecchia legge fiscale del 18 agosto 1911 n. 8, sostituita dalla legge fiscale del 26 marzo 1999 n. 14 [4].A norma della sezione 2-32 della legge fiscale norvegese, che attualmente stabilisce le norme su questo regime fiscale preferenziale, le organizzazioni, le istituzioni e le società senza scopo di lucro sono esenti dall’imposta sulle società nella misura in cui non hanno scopo di lucro.
Polish: Norsk Film AS i Norsk FilmStudio AS były zwolnione z podatku od 1995 r. Zwolnienie to zastosowano na podstawie przepisów sekcji 26 ust. 1 lit. k) poprzedniej ustawy podatkowej z dnia 18 sierpnia 1911 r. nr 8, zastąpionej ustawą podatkową z dnia 26 marca 1999 r. nr 14 [4].Zgodnie z sekcją 2–32 norweskiej ustawy podatkowej, regulującej obecnie kwestie związane z preferencyjnym systemem podatkowym, organizacje, instytucje i przedsiębiorstwa niekomercyjne są zwolnione z podatku od osób prawnych w zakresie, w jakim działają one na zasadzie niekomercyjnej.
English: Cinema films may be produced in alternative locations within the EEA. They are subsequently traded between the Contracting Parties to the EEA Agreement.
Italian: I film possono essere prodotti in qualunque sito nell’ambito del SEE; sono poi oggetto di scambi fra parti contraenti dell’accordo SEE.
English: Pursuant to that provision, the Authority shall, in cooperation with the EFTA States, keep under constant review all systems of aid existing in those States. It shall propose to the latter any appropriate measures required by the progressive development or by the functioning of the EEA Agreement.
Italian: Conformemente a tale articolo, l’Autorità procede con gli Stati EFTA all’esame permanente dei regimi di aiuto esistenti in questi Stati e propone loro le opportune misure richieste dal graduale sviluppo o dal funzionamento dell’accordo SEE.
Portuguese: Nos termos desta disposição, o Órgão de Fiscalização, em cooperação com os Estados da EFTA, procede ao exame permanente dos regimes de auxílio existentes nesses Estados, devendo propor-lhes as medidas adequadas que sejam exigidas pelo desenvolvimento progressivo ou pelo funcionamento do Acordo EEE.
English: ScanCam AS (the subsidiary renting cameras) was given a tax exemption from 1998–2001 on the same grounds. As a result of the favourable tax regime, the State renounced tax revenue which it would normally have received from the undertakings concerned.
Lithuanian: Taikydama palankią apmokestinimo tvarką, valstybė atsisakė pajamų iš mokesčių, kurias įprasta tvarka iš susijusių įmonių būtų gavusi.
English: After various exchanges of correspondence, the Authority adopted Decision No 491/09/COL to initiate the formal investigation procedure, published in the Official Journal of the European Union and in the EEA Supplement thereto [3]. The Authority called on interested parties to submit their comments.
Portuguese: Após diversas trocas de correspondência, o Órgão de Fiscalização adotou a Decisão n.o 491/09/COL, publicada no Jornal Oficial da União Europeia e no respetivo Suplemento EEE [3], dando início ao procedimento formal de investigação e convidando as partes interessadas a apresentarem as suas observações.
Maltese: Wara diversi skambji ta' korrispondenza, l-Awtorità adottat id-Deċiżjoni Nru 491/09/COL biex jingħata bidu għall-proċedura ta' investigazzjoni formali, ippubblikata f'Il-Ġurnal Uffiċjali tal-Unjoni Ewropea u fis-Suppliment taż-ŻEE ta' miegħu [3] L-Awtorità stiednet lill-partijiet interessati biex jippreżentaw il-kummenti tagħhom.
English: The Authority did not in its Decision No 491/09/COL, challenge the fact that the preferential tax regime may as such be justified by the nature and logic of the system. It had doubts concerning the application of the regime to the undertakings in question.
Portuguese: Na sua Decisão n.o 491/09/COL, o Órgão de Fiscalização não questionou o facto de o regime fiscal preferencial poder, como tal, ser justificado pela natureza e economia do sistema.
English: Firstly, the Norwegian authorities stress that the Authority, in its Decision No 491/09/COL, did not raise any doubts regarding the actual tax regime exempting from corporate tax non-profit undertakings, but investigated the application of such regime to certain companies belonging to the Norsk Film group. It is therefore the actual application or misapplication of the tax regime to certain companies that is under review.
Slovak: Po prvé nórske orgány zdôrazňujú, že dozorný úrad vo svojom rozhodnutí č. 491/09/COL nevzniesol žiadne pochybnosti o súčasnom daňovom režime oslobodenia od dane z príjmov právnických osôb neziskových podnikov, ale skúmal použitie takéhoto režimu na niektoré spoločnosti patriace do skupiny Norsk Film. Preto sa prešetruje konkrétne uplatňovanie alebo nesprávne uplatňovanie daňového režimu na niektoré spoločnosti.