FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The authorities also note that the opening of the road operation and maintenance markets for competition is better for competition than any of the alternatives of continuing to carry out the services within the State, or open up the market for competition only in part.Finally, when the effect on competition is considered account must be taken of the overall economic effect of restructuring the road maintenance and operation activities: Mesta AS was established with a structural disadvantage compared to its competitors. Hence from an economic perspective Mesta AS was not in a situation comparable to that of its competitors as Mesta AS bore the burden derived from the former Production Department within the State.
Italian: Esse osservano, inoltre, che l’apertura dei mercati di gestione e manutenzione della rete viaria alla concorrenza è una scelta migliore, ai fini della concorrenza, rispetto all’alternativa consistente nel continuare ad affidare i servizi all’amministrazione pubblica o nell’effettuare un’apertura solo parziale del mercato.Infine, nell’esaminare gli effetti sulla concorrenza, va considerato l’effetto economico complessivo della ristrutturazione delle attività di manutenzione e gestione della rete viaria: la Mesta AS è stata costituita con uno svantaggio strutturale e dunque, dal punto di vista economico, non si trovava in una situazione paragonabile a quella dei suoi concorrenti, in quanto gravata dagli oneri ereditati dalla precedente struttura statale.
English: Considering that the purpose of the reorganisation of Mesta AS is the same, the Norwegian authorities submits that the considerations in the Destia case are valid also in the present case. The transitional contracts have not had the effect of strengthening Mesta AS’ position in an unreasonable manner.
Italian: Dato che la riorganizzazione della Mesta AS si prefigge lo stesso obiettivo, le autorità norvegesi affermano che le conclusioni relative al caso Destia sono valide anche nel caso in esame.
English: If no exemption could have been granted, payment of the duty would have been compensated by a corresponding contribution in cash forming part of Mesta AS’ equity. This would have lead to the same result as if an exemption would have been granted.
Italian: Se non fosse stato possibile accordare le esenzioni, il pagato della tassa sugli atti sarebbe stato compensato da un contributo corrispondente sotto forma di liquidità, quale parte dei fondi propri della Mesta AS, e avrebbe prodotto lo stesso risultato dell’esenzione concessa.
English: The latter costs should thus be borne by the new company. However, given that the cost items have involved tasks such as cleaning out old offices of the Road Administration to be used by the new company, sorting out archives of the Road Administration in order to identify which files are relevant for the new company, it is difficult to separate the tasks from each other.
Italian: Tuttavia, poiché le voci di spesa in questione comprendono elementi quali lo sgombero di vecchi uffici dell’Ente stradale norvegese per permettere il riuso da parte della nuova società, o ancora il vaglio degli archivi dell’ente pubblico per la selezione della documentazione di interesse per la nuova società, è difficile operare una separazione netta.
English: In determining whether a financial transaction by the owner of a public undertaking involves an economic advantage the Authority applies the ‘market economy investor principle’ which has been confirmed several times by the Court of Justice [168]. According to this principle, if public authorities contribute capital or contribution in kind (e.g. assets) to one of their undertakings on conditions which would be acceptable to a private market investor no economic advantage is involved [169].
Italian: Al fine di stabilire se un’operazione finanziaria effettuata dal proprietario di un’impresa pubblica comporti un vantaggio economico, l’Autorità applica il «principio dell’investitore operante in un’economia di mercato», più volte ribadito dalla Corte di giustizia [168], secondo il quale, il conferimento di capitali o contributi in natura (per esempio attivi) ad una impresa pubblica a condizioni che sarebbero accettabili per un investitore privato operante sul mercato, non configura alcun vantaggio economico [169].
English: One way for the State to obtain an indication of the market price is to launch a non-discriminatory public tender. Another way is to obtain an expert evaluation. In any event all circumstances of the transaction must be taken into account for purposes of determining whether a market price has been applied.In the present case a number of the service contracts, entered into between the Public Road Administration and the Production Department for purposes of the provision of services by the latter to the former, were transferred from the Production Department to Mesta AS in the sense that Mesta AS replaced the Production Department in its capacity as a service provider.
Italian: Per conoscere il prezzo di mercato, lo Stato può ad esempio indire una gara d’appalto pubblica non discriminatoria, oppure chiedere una perizia.
English: The Authority must therefore examine whether the prices at which the contracts have been ‘entered into’ between the Public Road Administration and Mesta AS reflect market prices. For the sake of completeness, it should be pointed out that the fact that the Authority has assessed elements relevant for determining whether the State has acted as a private market investor (by contributing the transitional contracts) to its fully owned company, does not exclude the Authority from assessing the presence of aid in other transactions between the State [181] and that company.
Italian: In ogni caso, per determinare se sia stato applicato il prezzo di mercato occorre tener conto di tutte le circostanze della transazione.Nel caso in esame, la MESTA AS è subentrata al dipartimento produzione in un certo numero di contratti per la fornitura di servizi all’Ente stradale norvegese.
English: Considering all circumstances together the Authority is of the opinion that the construction contracts were transferred at market price. The Authority finds that the Road Administration had, through its internal guidelines, put in place a system for pricing contracts that together with its market knowledge to a sufficient degree ensured market prices.
Italian: Tenuto conto di tutte queste circostanze, l’Autorità ritiene che i contratti di costruzione siano stati ceduti al prezzo di mercato e che il sistema creato dall’Ente stradale norvegese per fissare il prezzo dei contratti, basato su direttive interne e su una conoscenza del mercato, garantisse adeguatamente l’applicazione di prezzi di mercato.
English: The additional works are awarded to whoever the winner of the public tender is without being subject to a new tender round. So, even if the additional works might have been part of the reason for a higher price of the contracts transferred to Mesta AS it does not change the assessment of whether the price, exclusive of additional works, represents the market price.
Italian: Infatti, le opere supplementari sono state affidate ai vincitori degli appalti senza indire una nuova gara e, di conseguenza, sebbene possano aver contribuito a far salire il prezzo dei contratti ceduti alla Mesta AS, non rilevano al fine di determinare se il prezzo iniziale dell’appalto, non comprensivo dei lavori supplementari, rappresenti il prezzo di mercato.
English: The specific elements of this understanding are set out in the sub-sections below [28]. Prior to 1 January 2003 an interim board of directors of Mesta AS (the ‘Interim Board’) was established to represent the future company.
Latvian: Šīs vienošanās konkrētie aspekti izklāstīti turpmākajās apakšiedaļās [28].Jaundibināmā uzņēmuma pārstāvībai pirms 2003. gada 1. janvāra izveidoja Mesta AS pagaidu direktoru valdi (turpmāk “Pagaidu valde”).
Lithuanian: Konkretūs šio susitarimo aspektai išdėstyti tolesniuose poskirsniuose [28].Prieš 2003 m. sausio 1 d. buvo įsteigta laikinoji įmonės Mesta AS valdyba (toliau – laikinoji valdyba) būsimai įmonei atstovauti.
English: The State funding awarded to Mesta AS is intended to cover the additional costs for purposes of ensuring that employees would be guaranteed pension contributions equal to that of civil servants during the relevant period [37]. As stated above, membership of the SPK ensures pension rights of civil servants and the costs relating to such rights are paid into SPK.
Latvian: Mesta AS piešķirtais valsts finansējums bija paredzēts papildu izmaksu segšanai, lai attiecīgajā laikposmā nodrošinātu darbiniekiem civildienesta ierēdņu pensiju iemaksām līdzvērtīgas pensiju iemaksas [37].Kā minēts iepriekš, civildienesta ierēdņu pensiju tiesības nodrošina dalība SPK, un ar šīm tiesībām saistītās summas iemaksā SPK.
Lithuanian: Mesta AS skirto valstybės finansavimo paskirtis – padengti papildomas išlaidas, kurios atsiranda siekiant užtikrinti, kad darbuotojams atitinkamu laikotarpiu būtų garantuotos valstybės tarnautojų pensijų įmokas atitinkančios pensijų įmokos [37].Kaip nustatyta, narystė SPK užtikrina valstybės tarnautojų teises gauti pensiją ir išlaidos, susijusios su tokiomis teisėmis, sumokamos į SPK.
English: Early pension could be offered at the discretion of the company based on an individual assessment of employees [45]. The State funding to Mesta AS covers the difference between the average costs of an ordinary private pension scheme and the costs of offering early pension.
Latvian: Priekšlaicīgas pensionēšanās iespēju darbiniekiem varēja piedāvāt pēc uzņēmuma ieskatiem, pamatojoties uz darbinieku individuālu novērtējumu [45].Mesta AS piešķirtais valsts finansējums sedz starpību starp parastas privātas pensiju shēmas vidējām izmaksām un priekšlaicīgas pensionēšanās izmaksām.
Lithuanian: Išankstinė pensija gali būti siūloma įmonės nuožiūra remiantis individualiu darbuotojų vertinimu [45].Įmonei Mesta AS skirtu valstybės finansavimu dengiamas vidutinių įprastos privačios pensijų sistemos išlaidų ir siūlomų išankstinės pensijos priemonių išlaidų skirtumas.
English: The State paid for the costs [50]. Moving: Costs accrued per January 2006: NOK 0,5 million
Latvian: Izmaksas sedza valsts [50].Pārcelšanās: līdz 2006. gada janvārim uzkrātās izmaksas – NOK 0,5 miljoni
Lithuanian: Valstybė išlaidas padengė [50].Persikėlimas: išlaidos, susikaupusios iki 2006 m. sausio mėn.: 0,5 mln. NOK
English: Ernst & Young have explained that subsequently, exclusions of properties not to be transferred to Mesta AS and corrections for rented properties [71] brought the value of real estate to NOK 331 million [72]. The December 2002 report entitled ‘Opening balance Supplement: Value assessment of assets’ shows that while the value of real estate based on the principle of simulated continuity was NOK 596 million, the application of the principle of real value resulted in a value of NOK 331 million.
Latvian: Ernst & Young skaidro, ka vēlāk, svītrojot no saraksta nekustamos īpašumus, ko nebija paredzēts nodot Mesta AS, un veicot korekcijas attiecībā uz iznomātiem īpašumiem [71], nekustamo īpašumu vērtība samazināta līdz NOK 331 miljonam [72].Kā redzams 2002. gada decembra ziņojumā “Sākuma bilances papildinājums – aktīvu novērtējums”, nekustamo īpašumu vērtība saskaņā ar modelētās nepārtrauktības principu bija NOK 596 miljoni, bet saskaņā ar faktiskās vērtības principu – NOK 331 miljons.
Lithuanian: Ernst & Young paaiškino, kad vėliau, atėmus turto objektus, kurie nebuvo skirti perduoti įmonei Mesta AS, ir atlikus korekcijas nuomojamų turto objektų atžvilgiu [71], nekilnojamojo turto vertė sumažėjo iki 331 mln. NOK [72].Iš 2002 m. gruodžio mėn. ataskaitos „Pradinio balanso priedas: turto vertės nustatymas“ matyti, kad nekilnojamojo turto vertė, pagrįsta modeliuoto tęstinumo principu, sudarė 596 mln. NOK, o taikant realiosios vertės principą nustatyta vertė sudarė 331 mln. NOK.
English: Finally, the Norwegian authorities also clarified that apart from taxes and duties imposed on all services fiscal and other regulatory requirements did not influence the price at which the contracts were transferred [86]. The prices at which the construction contracts were transferred to Mesta AS were the same as those used for purposes of determining the revenues of the contracts in the discounted cash flow analysis.
Portuguese: Por último, as autoridades norueguesas clarificaram também que os preços de transferência dos contratos não eram influenciados por outros requisitos fiscais ou regulamentares para além das taxas e direitos que incidem sobre todos os serviços [86].Os preços de transferência dos contratos de construção para a Mesta AS eram os mesmos que os utilizados para efeitos de determinação das receitas dos contratos na análise dos fluxos de caixa actualizados.
Polish: Władze norweskie wyjaśniły wreszcie, że poza podatkami i opłatami nakładanymi na wszystkie usługi, wymogi fiskalne i inne wymogi regulacyjne nie miały wpływu na cenę, po jakiej przekazano umowy [86].Ceny, po jakich spółce Mesta AS przekazano umowy na roboty budowlane, odpowiadały cenom wykorzystanym w celu określenia przychodów z umów podczas analizy zdyskontowanych przepływów pieniężnych.
Romanian: În sfârșit, autoritățile norvegiene au mai explicat că, în afara taxelor și impozitelor asupra serviciilor, nu au existat alte reglementări fiscale și norme care să influențeze prețul la care au fost transferate contractele [86].Prețurile la care contractele de construcții au fost transferate către Mesta AS erau identice cu cele utilizate pentru determinarea veniturilor contractelor în analiza fluxurilor de numerar actualizate.
Latvian: Visbeidzot, Norvēģijas iestādes skaidro, ka, izņemot visiem pakalpojumiem piemērojamos nodokļus un nodevas, cenas, par kādām līgumus nodeva Mesta AS, neietekmēja ne fiskālas, ne citas normatīvas prasības [86].Cenas, par kurām būvniecības līgumus nodeva Mesta AS, bija tādas pašas kā cenas, ko izmantoja, lai ar diskontētās naudas plūsmas metodi noteiktu šo līgumu ieņēmumus.
Lithuanian: Galiausiai Norvegijos institucijos taip pat paaiškino, kad, išskyrus visoms paslaugoms taikomus mokesčius ir rinkliavas, fiskaliniai ir kiti reguliavimo reikalavimai nedarė poveikio kainai, kuria sutartys buvo perduotos [86].Kainos, kuriomis statybos sutartys buvo perduotos įmonei Mesta AS, buvo tokios pat kaip ir kainos, taikytos nustatant sutarčių pajamas diskontuoto pinigų srauto analizėje.
Maltese: Fl-aħħarnett, l-awtoritajiet Norveġiżi ċċaraw ukoll li barra t-taxxi u d-dazji imposti fuq is-servizzi kollha, rekwiżiti fiskali u oħrajn regolatorji ma kinux jinfluwenzaw il-prezz li bih il-kuntratti ġew trasferiti [86].Il-prezzijiet li bihom il-kuntratti tal-bini ġew trasferiti lil Mesta AS kienu l-istess bħal dawk użati sabiex jiġu stabbiliti il-profitti tal-kuntratti fl-analiżi tal-fluss tal-flus skontat.
English: Tender year Winning price
Latvian: Uzvarējušā piedāvājuma cena
Lithuanian: Konkursą laimėjusios įmonės pasiūlyta kaina
English: The price per km is 50000 × 198 km road which equals NOK 9,9 million (or NOK 49,5 million during five years) [94]. Aside from this, it appears, from questions posed by the transport committee in the Parliament to the Ministry of Transport in 1999–2000 concerning the situation of the Public Road Administration, that an analysis had been carried out in Akershus which showed that the price level of the operation and maintenance contracts was 20-25 % above those of the private contracts [95].
Latvian: Reizinot cenu par kilometru ar ceļa kilometru skaitu, t. i., 50000 × 198 km, rezultāts ir NOK 9,9 miljoni (vai NOK 49,5 miljoni piecos gados) [94].Turklāt, kā liecina atbildes uz jautājumiem, ko parlamenta Transporta komiteja 1999.–2000. gadā uzdevusi Transporta ministrijai saistībā ar stāvokli Valsts autoceļu pārvaldē, Ākešhusā (Akershus) ir veikta analīze, kuras rezultāti rāda, ka ekspluatācijas un uzturēšanas līgumu cenu līmenis par 20–25 % pārsniedz privāto līgumu cenu līmeni [95].
Lithuanian: Vieno kilometro kaina (50000 NOK) padauginta iš 198 kilometrų kelio, kas lygu 9,9 mln. NOK (arba 49,5 mln. NOK per penkerius metus) [94].Be to, iš klausimų apie Viešųjų kelių administracijos padėtį, kuriuos 1999–2000 m. Transporto ministerijai pateikė Parlamento Transporto komitetas, matyti, kad Akešhiuse atlikta analizė parodė, jog eksploatavimo ir techninės priežiūros sutarčių kainų lygis buvo 20–25 % didesnis už privačių sutarčių kainų lygį [95].
English: Observations of the beta value over a 40 month period (2002–2007) of 15 comparable companies (such as Veidekke ASA, Skanska AB-B SHS, PEAB AB) [109]; the rate of return is correlated on the basis of Morgan Stanleys ‘All Country World Index’ [110];
Latvian: atsaucoties uz beta koeficienta vērtības novērojumiem 40 mēnešu laikposmā (2002.–2007. g.) 15 salīdzināmos uzņēmumos (piemēram, Veidekke ASA, Skanska AB-B SHS, PEAB AB) [109],korelējot peļņas normu saskaņā ar Morgan Stanley All Country World Index [110],uzskatot, ka pamatkapitāla daļa atbilst nozares vidējiem rādītājiem (pamatojoties uz 15 salīdzināmu uzņēmumu datiem) [111].Visbeidzot, turpmākajā tabulā redzama starpība starp atsauces peļņas normu un faktisko peļņas normu, ko Mesta AS attiecīgajos gados ieguvis saistībā ar ekspluatācijas un uzturēšanas līgumiem.
Lithuanian: 15 panašių įmonių (tokių kaip Veidekke ASA, Skanska AB-B SHS, PEAB AB) beta vertės stebėjimus 40 mėnesių laikotarpiu (2002–2007 m.) [109];grąžos norma koreliuota remiantis Morgan Stanley indeksu All Country World Index [110];akcinio kapitalo dalis laikoma atitinkančia sektoriaus vidurkį (pagrįsta 15 panašių įmonių duomenimis) [111].Galiausiai šioje lentelėje parodomas orientacinės grąžos normos ir faktinės grąžos, kurią įmonė Mesta AS gavo pagal eksploatavimo ir techninės priežiūros sutartis atitinkamais metais, skirtumas.
English: the equity share has been considered to be in line with the sector average (based on 15 comparable companies) [111]. Finally, the following table shows the difference between the reference rate of return and the actual return obtained by Mesta AS on the operational and maintenance contracts in the relevant years. Rate of return
Lithuanian: Grąžos norma
English: In fact, since the State has awarded Mesta AS only NOK 993,6 million to cover restructuring costs (although the estimated total restructuring cost amount to NOK 1097,8 million) Mesta AS is undercompensated with about NOK 104,2 million [133]. Should the Authority nonetheless come to the conclusion that State aid is involved in the restructuring measures, the Norwegian authorities have submitted that the aid is compatible by reference to Article 61(3)(c) as (i) the measures pursues an objective of common European interest; (ii) the restructuring of Mesta AS is necessary to achieve this objective; and (iii) the aid does not adversely affect trading conditions to an extent which is contrary to the common interest.
Latvian: Ņemot vērā, ka pārstrukturēšanas izmaksu segšanai valsts Mesta AS ir piešķīrusi tikai NOK 993,6 miljonus (lai gan aplēstās kopējās pārstrukturēšanas izmaksas sasniedz NOK 1097,8 miljonus), Mesta AS faktiski nav saņēmis kompensāciju par izmaksām aptuveni NOK 104,2 miljonu apmērā [133].Ja Iestāde tomēr secinātu, ka pārstrukturēšanas pasākumi ir saistīti ar valsts atbalstu, Norvēģijas iestādes uzskata, ka atbalsts būtu saderīgs saskaņā ar EEZ līguma 61. panta 3. punkta c) apakšpunktu, jo i) pasākumu mērķis atbilst visas Eiropas interesēm, ii) Mesta AS pārstrukturēšana bija jāveic, lai sasniegtu šo mērķi, un iii) atbalsts nepasliktina tirdzniecības apstākļus tiktāl, ka tie būtu pretrunā kopējām interesēm.
Lithuanian: Iš esmės valstybė įmonei Mesta AS skyrė tik 993,6 mln. NOK restruktūrizavimo išlaidoms padengti (nors apskaičiuotos bendros restruktūrizavimo išlaidos yra 1097,8 mln. NOK), tad įmonei Mesta AS skirta nepakankama kompensacija ir trūko maždaug 104,2 mln. NOK [133].Jeigu Institucija vis dėlto padarytų išvadą, kad restruktūrizavimo priemonės susijusios su valstybės pagalba, Norvegijos institucijos tvirtina, kad, remiantis 61 straipsnio 3 dalies c punktu, pagalba yra deranti, nes: i) priemonėmis siekiama bendro Europos intereso tikslo; ii) įmonės Mesta AS restruktūrizavimas yra būtinas šiam tikslui pasiekti, ir iii) pagalba nedaro neigiamo poveikio prekybos sąlygoms tiek, kad tai prieštarautų bendrajam interesui.
English: According to the Norwegian authorities preparatory legislative work confirm this approach by highlighting that such elements were the reason that the market was not yet mature for competition on 1 January 2003 [140]. In the event that the Authority should consider that market operators were in a position to provide the relevant services the Norwegian authorities argue that there were no reliable sources referring to prices lower than those fixed in the transitional contracts.
Latvian: Norvēģijas iestādes norāda, ka šo pieeju apstiprina sagatavošanas juridiskie dokumenti, kuros uzsvērts, ka minēto faktoru dēļ tirgus 2003. gada 1. janvārī vēl nebija gatavs konkurencei [140].Ja Iestāde secinātu, ka tirgus dalībnieki spēja nodrošināt attiecīgos pakalpojumus, Norvēģijas iestādes apgalvo, ka nebija ticamu avotu, kuros būtu norādītas zemākas cenas, nekā pārejas līgumos noteiktās cenas.
Lithuanian: Norvegijos institucijų teigimu, parengiamuosiuose teisės aktuose šis požiūris patvirtintas, pabrėžiant, kad šie veiksniai ir buvo ta priežastis, kodėl 2003 m. sausio 1 d. rinka dar nebuvo pasirengusi konkurencijai [140].Jeigu Institucija manytų, kad rinkos operatoriai turėjo galimybių teikti atitinkamas paslaugas, pasak Norvegijos institucijų, nebuvo nė vieno patikimo šaltinio, nurodančio mažesnes nei laikinosiose sutartyse nustatytos kainos.
English: In addition, the Authority finds it likely that the presence of the state funding for the particular pension rights entailed that Mesta AS was relieved of costs for other types of supplementary pensions. This is so because at least a certain number of the former employees would possibly have been able to negotiate other more favourable supplementary pension arrangements than an ordinary private pension scheme.
Portuguese: O Órgão de Fiscalização considera também que é provável que o financiamento estatal de direitos de pensão específicos implicasse que a Mesta AS seria eximida dos custos de outros tipos de pensões suplementares, pois pelo menos um certo número de antigos trabalhadores conseguiria provavelmente negociar acordos de reforma mais favoráveis, com pensões superiores às de um regime de pensões privado normal.
Lithuanian: Be to, Institucija mano esant tikėtina, kad dėl valstybės finansavimo konkrečioms teisėms gauti pensiją sumažėjo įmonės Mesta AS išlaidos kitų rūšių papildomoms pensijoms, nes bent tam tikra dalis buvusių darbuotojų galbūt būtų galėję susiderėti dėl kitų palankesnių papildomų sąlygų, palyginti su sąlygomis pagal įprastą privačią pensijų sistemą.