FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Part B.II.14.1(g) of Annex II to the General Model Agreement on support under the Seventh Framework Programme. The text of the Agreement is available on the website of DG Research: http://ec.europa.eu/research/index.cfm
Estonian: Seitsmenda raamprogrammi raames toetuste andmist käsitleva üldise näidislepingu II lisa B osa peatüki II.14 punkti 1 alapunkt g. Lepingu tekst on kättesaadav teadusuuringute peadirektoraadi veebisaidil http://ec.europa.eu/research/index.cfm
English: Section 15.1 of Innst. O. nr. 125 (2004-2005) and Section 14.3 of Ot. prp. nr. 92 (2004-2005) which refers to Section 3.9 of St. prp. nr. 65 (2004-2005).
Finnish: Asiakirjan Innst.O. nr. 125 (2004–2005) 15.1. jakso ja asiakirjan Ot. prp. nr. 92 (2004–2005) 14.3 jakso, jossa viitataan asiakirjan St. prp. nr. 65 (2004–2005) 3.9 jaksoon.
English: The Authority called on interested parties to submit their comments. The Authority received no comments from interested parties.
French: L’Autorité a invité les parties intéressées à présenter leurs observations.
English: In the same vein the authorities have stated that the Unpaid R&D Labour Scheme is ‘… primarily targeting newly established technology-based companies with no ability to pay salaries to the individuals performing the R&D activity’ and ‘[a]s the Unpaid R&D Labour Scheme shall give support to unpaid labour performed by R&D personnel not receiving salary or other compensation for the labour, the scheme will not be relevant for ordinary medium-sized and large companies’ [31]. On this basis the Norwegian authorities have stated that ‘Companies with an annual turnover or an annual balance sheet total corresponding to the ESA definition of medium-sized companies will in practise not receive support for unpaid labour’ [32].
French: Elles vont dans le même sens quand elles déclarent que le régime du personnel de R&D non rémunéré est «[…] principalement destiné aux sociétés nouvellement créées qui reposent sur la technologie et qui n’ont pas la possibilité de rémunérer le personnel menant des activités de R&D» et qu’«[é]tant donné que le régime du personnel de R&D non rémunéré octroiera un soutien au travail non rémunéré mené par du personnel de R&D qui ne reçoit aucun salaire ni aucune autre forme de compensation pour son travail, ce régime ne sera d’aucune utilité pour les moyennes et grandes entreprises ordinaires» [31].Sur cette base, les autorités norvégiennes ont déclaré que «[l]es sociétés dont le chiffre d’affaires annuel ou le total du bilan annuel correspondent à la définition des entreprises moyennes selon l’Autorité de surveillance de l’AELE ne recevront dans la pratique pas de soutien pour le personnel non rémunéré» [32].
English: The authorities have added that ‘Larger companies generally use employed and paid R&D personnel to perform the actual R&D activity in a Skattefunn-project’ and ‘[t]he costs of paying these employees will be eligible for tax-refund in the Skattefunn Scheme, and such companies will therefore neither have need nor basis for applying for subsidy from the Unpaid R&D Labour Scheme’ [33]. Finally, the Norwegian authorities have stated that since the maximum limit for support to an eligible project is the same whether support is granted exclusively in the form of a tax deduction under the Skattefunn Scheme, or by a combination of a tax deduction and a grant under the Unpaid R&D Labour Scheme, there is no incentive for large companies to obtain support from both schemes.
French: Elles ont ajouté qu’«en général, les grandes entreprises emploient et rémunèrent du personnel de R&D pour mener les activités effectives de R&D dans un projet au titre du régime Skattefunn» et que «[l]es coûts liés à la rémunération de ces salariés seront admissibles pour un remboursement d’impôt dans le cadre du régime Skattefunn et ces sociétés n’auront dès lors ni le besoin ni l’opportunité de demander des subventions au titre du régime du personnel de R&D non rémunéré» [33].Enfin, les autorités norvégiennes ont déclaré que, puisque la limite maximale d’aide pour un projet admissible est la même, que cette aide soit accordée exclusivement sous forme d’une déduction d’impôts au titre du régime Skattefunn ou sous forme d’une combinaison de déduction d’impôts et de subventions au titre du régime du personnel de R&D non rémunéré, rien n’incite les grandes entreprises à obtenir un soutien dans le cadre des deux régimes.
English: Procedural and Substantive Rules in the Field of State Aid — Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Part I of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in OJ L 231, 3.9.1994, p. 1, and EEA Supplement No 32, 3.9.1994, p. 1. The Guidelines were last amended by Decision No 154/07/COL of the Authority of 3 May 2007.
French: Règles de procédure et de fond dans le domaine des aides d’État – directives d’application et d’interprétation des articles 61 et 62 de l’accord EEE et de l’article 1er de la partie I du protocole 3 de l’accord Surveillance et Cour de justice, adoptées et publiées par l’Autorité le 19 janvier 1994 (JO L 231 du 3.9.1994, p. 1, et supplément EEE no 32 du 3.9.1994, p. 1), modifiées en dernier lieu par la décision no 154/07/COL de l’Autorité du 3 mai 2007.
English: In fact, in practice the Norwegian authorities refer to eligible projects under the Unpaid R&D Labour Scheme as projects which meet the ‘Skattefunn criteria’ or have been approved under the Skattefunn Scheme [22]. As mentioned above, the Unpaid R&D Labour Scheme will be administered and implemented by the Norwegian Research Council.
Italian: Di fatto, in pratica le autorità norvegesi si riferiscono ai progetti ammissibili nel quadro del regime del personale di R&D non retribuito come a progetti che soddisfano i «criteri Skattefunn» o che sono stati approvati nell’ambito del regime Skattefunn [22].
Swedish: De norska myndigheterna hänvisar de facto i praktiken till stödberättigade projekt inom ramen för tilskuddsordningen for ulønnet forskningsinnsats som projekt som uppfyller ”Skattefunn-kriterierna” eller har godkänts enligt Skattefunn-ordningen [22].Som det anges ovan kommer tilskuddsordningen for ulønnet forskningsinnsats att förvaltas och genomföras av Norges forskningsråd.
English: So, although the purpose of the present analysis is to verify whether the labour costs are eligible, it is also necessary, in order to be able to draw a final conclusion on whether the methodology is acceptable, to verify whether the element relating to ‘other operating costs’ qualifies as an eligible cost under the R&D&I Guidelines. These two elements are therefore addressed separately below.
Italian: Così, benché lo scopo della presente analisi sia di verificare se i costi del lavoro sono ammissibili, per poter concludere in via definitiva se la metodologia è accettabile, è anche necessario verificare se l’elemento «altri costi di funzionamento» può essere considerato come costo ammissibile ai sensi della disciplina RSI.
English: Moreover, in view of the fact that eligible costs under the Unpaid R&D Labour Scheme are subject to a fixed ceiling of eligible costs of NOK 2 million annually per undertaking and that the applicable aid intensity is 27,8 %, the maximum value of aid granted per undertaking in any one year would be NOK 556000 (approximately EUR 70500), which is far below the abovementioned maximum limit. Even taking account of a maximum aid intensity of up to 45 % (which may be triggered by an increase in the tax rate), the maximum aid amount is NOK 900000 (approximately EUR 114000), which is still far below the maximum limit stipulated in the R&D&I Guidelines [69].
Italian: Inoltre, dato che i costi ammissibili ai sensi di tale regime sono soggetti a un tetto fisso di 2 milioni di NOK annui per impresa, e dato che l’intensità d’aiuto applicabile è pari al 27,8 %, il valore massimo degli aiuti concessi per impresa per un anno è di 556000 NOK (circa 70500 EUR, il che è molto inferiore al limite massimo sopramenzionato. Anche considerando un’intensità d’aiuto massima fino al 45 % (in seguito ad un aumento dell’aliquota fiscale), l’importo massimo di aiuto sarebbe di 900000 NOK (circa 114000 EUR), il che è ancora molto al di sotto del limite massimo fossato nella disciplina RSI [69].
English: By letter dated 14 October 2005 from the Norwegian Mission to the European Union, forwarding a letter from the Norwegian Ministry of Trade and Industry, dated 5 October 2005, both received and registered by the Authority on 17 October 2005 (Event No 346675), the Norwegian authorities notified, pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement, a proposal for a new scheme for State aid to support unpaid labour in relation to research and development activities. The proposed scheme is referred to in the following as the ‘Unpaid R&D Labour Scheme’.
Swedish: Genom en skrivelse av den 14 oktober 2005 från Norges delegation vid Europeiska unionen, till vilken var fogad en skrivelse från det norska Nærings- och handelsdepartementet av den 5 oktober 2005, vilka båda mottogs och registrerades av övervakningsmyndigheten den 17 oktober 2005 (referensnummer 346675), anmälde de norska myndigheterna i enlighet med artikel 1.3 i del I i protokoll 3 till övervakningsavtalet ett förslag till en ny ordning för statligt stöd för oavlönade arbetsinsatser i forsknings- och utvecklingsverksamhet, nedan kallad tilskuddsordningen for ulønnet forskningsinnsats.
Lithuanian: 2005 m. spalio 14 d. Norvegijos atstovybės Europos Sąjungoje raštu, kuriame persiunčiamas 2005 m. spalio 5 d. Norvegijos prekybos ir pramonės ministerijos raštas, (abu raštai Institucijos gauti ir užregistruoti 2005 m. spalio 17 d. (Nuorodos Nr. 346675) Norvegijos institucijos pranešė pagal Institucijos ir Teismo susitarimo 3 protokolo I dalies 1 straipsnio 3 dalį apie pasiūlymą dėl naujos schemos teikti finansinę pagalbą nemokamai darbo jėgai, vykdant mokslinių tyrimų ir plėtros veiklą. Toliau pasiūlyta schema vadinama „Nemokamos MTP darbo jėgos schema“.
English: In parallel with the adoption of the original budget for the Unpaid R&D Labour Scheme, the Norwegian Parliament adopted, on 17 June 2005, a proposal amending the Norwegian Act on Taxation of wealth and income by introducing provisions on tax treatment and ceilings in respect of funding to be awarded under the Unpaid R&D Labour Scheme (hereinafter referred to as the ‘Tax law on the Unpaid R&D Labour Scheme’) [17].Aside from the adoption of the budget and the Tax law on the Unpaid R&D Labour Scheme, the Norwegian Ministry of Trade and Industry has issued draft guidelines on the implementation of the Unpaid R&D Labour Scheme [18] (hereinafter referred to as the ‘Guidelines on the Unpaid R&D Labour Scheme’). The draft guidelines provide that ‘Norges forskningsråd’ (the Norwegian Research Council) will be the body responsible for administering and implementing the scheme.
Dutch: Parallel met de goedkeuring van het oorspronkelijke budget voor de regeling onbetaald O&O-werk keurde het Noorse Parlement op 17 juni 2005 een voorstel tot wijziging van de Noorse Wet vermogens- en inkomstenbelasting goed waarbij bepalingen werden ingevoerd over de fiscale behandeling en de steunplafonds ten aanzien van de financiering ten behoeve van de regeling onbetaald O&O-werk (hierna „wet belasting regeling onbetaald O&O-werk” genoemd) [17].Naast de goedkeuring van de begroting en de wet belasting regeling onbetaald O&O-werk heeft het Noorse ministerie van Handel en Industrie ontwerp-richtsnoeren bekendgemaakt over de tenuitvoerlegging van de regeling onbetaald O&O-werk [18] (hierna „richtsnoeren regeling onbetaald O&O-werk” genoemd) De ontwerp-richtsnoeren bepalen dat de Noorse Raad voor onderzoek (Norges forskningsråd) de instantie is die met het beheer en de tenuitvoerlegging van de regeling is belast.
Lithuanian: Norvegijos parlamentas, kuris patvirtino pirminį Nemokamos MTP darbo jėgos schemos biudžetą, 2005 m. birželio 17 d. kartu patvirtino pasiūlymą dėl Norvegijos akto dėl turto ir pajamų apmokestinimo dalinio pakeitimo įvedant nuostatas dėl Nemokamos MTP darbo jėgos schemai skiriamų lėšų (toliau – Mokesčių įstatymas dėl Nemokamos MTP darbo jėgos schemos [17] apmokestinimo ir aukščiausių ribų.Buvo ne tik patvirtintas biudžetas ir priimtas Mokesčių įstatymas dėl Nemokamos MTP darbo jėgos schemos, bet Norvegijos prekybos ir pramonės ministerija parengė ir gairių projektą dėl Nemokamos MTP darbo jėgos schemos įgyvendinimo (toliau – Nemokamos MTP darbo jėgos schemos gairės) [18]. Gairių projekte numatyta, kad „Norges forskningsråd“ (Norvegijos mokslinių tyrimų taryba) bus įstaiga, atsakinga už schemos administravimą ir įgyvendinimą.
English: However, by letter dated 15 February 2008 (Event No 465311), the Norwegian authorities stated that the maximum duration of the Scheme would be linked to the duration of the current State Aid Guidelines on aid for Research and Development and Innovation (hereinafter referred to as the ‘R&D&I Guidelines’), which expire on 31 December 2013. The Norwegian authorities are aware that a longer duration of the Unpaid R&D Labour Scheme requires a new notification.
Polish: Niemniej jednak w piśmie z dnia 15 lutego 2008 r. (zdarzenie nr 465311) władze norweskie stwierdziły, że maksymalny czas trwania programu będzie powiązany z czasem obowiązywania aktualnych wytycznych w sprawie pomocy państwa na działalność badawczą, rozwojową i innowacyjną (zwanych dalej „wytycznymi BRI”), który upływa 31 grudnia 2013 r. Władze norweskie są świadome, że dłuższy czas trwania programu nieodpłatnej pracy badawczo-rozwojowej wymaga nowego zgłoszenia.
Lithuanian: Tačiau 2008 m. vasario 15 d. (Nuoroda Nr. 465311) rašte Norvegijos institucijos nurodė, kad ilgiausia schemos trukmė būtų susijusi su dabartinės Valstybės pagalbos gairių dėl pagalbos moksliniam tyrimams, plėtrai ir inovacijoms (toliau – MTPI gairės) trukme, o pastarųjų galiojimas baigsis 2013 m. gruodžio 31 d. Norvegijos institucijos žino, kad dėl ilgesnės Nemokamos MTP darbo jėgos schemos reikės pateikti naują pranešimą.
English: The budget was approved by the Parliament on 17 June 2005. During 2006-2007 NOK 35 million has been granted under the Compensation Scheme.
Polish: Budżet został zatwierdzony przez parlament dnia 17 czerwca 2005 r. W latach 2006–2007 w ramach programu rekompensaty przyznano pomoc w kwocie 35 mln NOK.
Lithuanian: Parlamentas patvirtino biudžetą 2005 m. birželio 17 d. 2006–2007 m. pagal Kompensacijos schemą skirta 35 mln. NOK.
English: Moreover, financial support to be granted under the Unpaid R&D Labour Scheme will be taken into account when applicants also request support under the Skattefunn Scheme and overall aid will be subject to the maximum limit for support under the latter scheme [25].
Swedish: Dessutom tas hänsyn till ekonomiskt stöd som beviljats enligt tilskuddsordningen for ulønnet forskningsinnsats, om en sökande även ansöker om stöd enligt Skattefunn-ordningen, och för det totala stödet tillämpas en maximigräns enligt den sistnämnda ordningen [25].
Latvian: Turklāt finanšu atbalsts, kas piešķirams atbilstīgi nealgotā PA darba shēmai, tiks ņemts vērā, kad pretendenti prasīs arī atbalstu atbilstīgi Skattefunn shēmai, un uz kopējo atbalstu tiks attiecināts maksimālais atbalsta limits atbilstīgi otrajai shēmai [25].
English: In fact, according to the Norwegian authorities the only difference between the two schemes is the type of eligible costs ( i.e. paid as opposed to unpaid labour) and the form in which support is granted (i.e. a tax deduction as opposed to a tax-free grant).
Swedish: Den enda skillnaden mellan de två ordningarna är enligt de norska myndigheterna slaget av stödberättigande kostnader (dvs. avlönad arbetsinsats eller oavlönad arbetsinsats) och den form i vilken stödet beviljas (dvs. skatteavdrag eller skattebefriat bidrag).
Latvian: Faktiski pēc Norvēģijas iestāžu uzskata vienīgā atšķirība starp abām shēmām ir attaisnoto izmaksu veids (t. i., algots darbs pretstatā nealgotam) un atbalsta piešķiršanas veids (t. i., nodokļu atskaitījums pretstatā dotācijai bez nodokļa).
English: Procedural and Substantive Rules in the Field of State Aid — Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement and Article 1 of Part I of Protocol 3 to the Surveillance and Court Agreement, adopted and issued by the Authority on 19 January 1994, published in OJ L 231, 3.9.1994, p. 1, and EEA Supplement No 32, 3.9.1994, p. 1. The Guidelines were last amended by Decision No 154/07/COL of the Authority of 3 May 2007. Hereinafter referred to as the ‘State Aid Guidelines’.
Dutch: Formele en materiële regels op het gebied van overheidssteun — Richtsnoeren voor de toepassing en uitlegging van de artikelen 61 en 62 van de EER-overeenkomst en artikel 1 van deel I van Protocol nr. 3 bij de Toezichtovereenkomst, aangenomen en uitgevaardigd door de Toezichthoudende Autoriteit van de EVA op 19 januari 1994, bekendgemaakt in PB L 231 van 3.9.1994, blz. 1, en EER-Supplement nr. 32 van 3.9.1994, blz. 1, laatstelijk gewijzigd bij Besluit nr. 154/07/COL van de Toezichthoudende Autoriteit van de EVA van 3 mei 2007 (hierna „de richtsnoeren staatssteun” genoemd).
Swedish: Procedurregler och materiella regler inom området för statligt stöd – Riktlinjer för tillämpning och tolkning av artiklarna 61 och 62 i EES-avtalet och artikel 1 i del I i protokoll 3 till övervakningsavtalet, antagna och utfärdade av övervakningsmyndigheten den 19 januari 1994, offentliggjorda i EGT L 231, 3.9.1994, s. 1, och EES-supplement nr 32, 3.9.1994, s. 1, senast ändrade genom beslut nr 154/07/KOL av den 3 maj 2007; nedan kallade riktlinjerna för statligt stöd.
English: Section 10.1.1.2 of Innst. S. nr. 240 (2004-2005), Chapter 928, item 71.
Dutch: Punt 10.1.1.2 van Innst.S. nr. 240 (2004-2005), hoofdstuk 928, post 71.
English: The Government’s proposal to the Parliament is in section 14.1 of Ot. prp. nr. 92 (2004-2005) and refers to the original budget proposition in St. prp. nr. 65 (2004-2005). The proposal was supported in a Recommendation from the Finance Committee in the Parliament, see section 15.1 of Innst. O. nr. 125 (2004-2005).
Dutch: Het voorstel van de regering aan het Parlement is opgenomen in punt 14.1 van Odelstingsproposisjoner (Ot.prp.) nr. 92 (2004-2005) en verwijst naar het oorspronkelijke begrotingsontwerp in St.prp. nr. 65 (2004-2005), Het voorstel werd gesteund in een aanbeveling van de Commissie Financiën van het Parlement, zie punt 15.1 van Innst.O. nr. 125 (2004-2005).
English: By letter dated 8 March 2006 (Event No 364666), and following various exchanges of correspondence [6], the Authority informed the Norwegian authorities that it had decided to initiate the procedure laid down in Article 6 of Part II of Protocol 3 to the Surveillance and Court Agreement in respect of the Unpaid R&D Labour Scheme and invited them to submit their comments on the decision.By letter dated 19 April 2006 from the Norwegian Mission to the European Union, forwarding letters from the Ministry of Government Administration and Reform and the Ministry of Trade and Industry, dated 11 and 7 April 2006 respectively, the Norwegian authorities submitted their comments. The letter was received and registered by the Authority on 20 April 2006 (Event No 370829).
Polish: Pismem z dnia 8 marca 2006 r. (zdarzenie nr 364666) oraz po wymianie korespondencji [6], Urząd poinformował władze norweskie, że postanowił wszcząć postępowanie określone w art. 6 części II protokołu 3 do Porozumienia o Nadzorze i Trybunale w odniesieniu do programu nieodpłatnej pracy badawczo-rozwojowej, i wezwał je do przedstawienia uwag dotyczących decyzji.Władze norweskie przedstawiły swoje uwagi w piśmie Misji Norwegii przy Unii Europejskiej z dnia 19 kwietnia 2006 r., przekazującym pisma Ministerstwa Administracji Rządowej i Reformy oraz Ministerstwa Handlu i Przemysłu, odpowiednio z dnia 11 i 7 kwietnia 2006 r. Urząd otrzymał i zarejestrował to pismo dnia 20 kwietnia 2006 r. (zdarzenie nr 370829).
English: Indeed, the proposed methodology implies that the labour cost element is equivalent to what would have been the result if the hourly rate would have been identified by dividing annual average working hours by the nominal annual industrial worker’s salary, as it appears from statistics for 2005. The labour cost element for an industrial worker’s salary corresponds to an hourly rate of NOK 232,20 (348300/1500).
Polish: Z proponowanych metod wynika bowiem, że element kosztów pracy jest równoważny wynikowi, który osiągnięto by, gdyby stawkę godzinową obliczono, dzieląc średnią liczbę przepracowanych godzin rocznie przez nominalne roczne wynagrodzenie pracownika przemysłu według statystyk za 2005 r. Element kosztów pracy dla wynagrodzenia pracownika przemysłu odpowiada godzinowej stawce 232,20 NOK (348300/1500).
English: Decision No 59/06/COL to initiate the formal investigation procedure was published in the Official Journal of the European Union and the EEA Supplement thereto [7]. The Authority called on interested parties to submit their comments. The Authority received no comments from interested parties.
Portuguese: A Decisão n.o 59/06/COL do Órgão de Fiscalização de iniciar o processo foi publicada no Jornal Oficial da União Europeia e no respectivo Suplemento EEE [7].
English: The draft guidelines provide that ‘Norges forskningsråd’ (the Norwegian Research Council) will be the body responsible for administering and implementing the scheme. Operation of the Unpaid R&D Labour Scheme — eligible projects
Portuguese: O projecto de orientações estabelece que o Norges forskningsråd (o Conselho de investigação norueguês) será o organismo responsável pela gestão e aplicação do regime.Funcionamento do regime relativo ao pessoal de I&D não remunerado — projectos elegíveis
English: In this regard the standard grant agreement used by the European Commission (the General Model Agreement on support under the Seventh Framework Programme) states that, notwithstanding the general requirement that eligible costs must be actual, ‘beneficiaries may opt to declare average personnel costs if based on a certified methodology approved by the Commission and consistent with the management principles and usual accounting practices of the beneficiary. Average personnel costs charged to this grant agreement by a beneficiary having provided a certificate on the methodology are deemed not to significantly differ from actual personnel costs’ [62]. In the relevant guidance documents, it is explained that the abovementioned rule, which is referred to as the ‘average personnel costs method based on a certified methodology’, allows (i) physical persons assimilated to a SME; and (ii) SME owners who do not receive a salary for their work for the SME, the possibility to apply and receive support for their work efforts in relation to R&D projects.
Portuguese: A este respeito o modelo de convenção de subvenção utilizada pela Comissão Europeia (a convenção modelo geral relativo ao apoio ao abrigo do 7.o Programa-Quadro) indica que, apesar do requisito geral de que custos elegíveis devam ser reais, os «beneficiários podem optar por declarar custos médios de pessoal, se tiverem por base uma metodologia certificada aprovada pela Comissão e coerente com os princípios de gestão e das práticas contabilísticas correntes do beneficiário. Os custos médios com pessoal imputados ao abrigo à presente convenção de subvenção por um beneficiário que tenha apresentado um certificado da metodologia utilizada são considerados como não divergindo significativamente dos custos reais com pessoal» [62].Nos documentos de orientação relevantes, explica-se que a regra anteriormente citada, denominada «método de custos médios de pessoal baseado numa metodologia comprovada», permite i) às pessoas singulares equiparadas a uma PME; e ii) aos proprietários de PME que não são renumerados pelo seu trabalho na PME, solicitarem e receberem apoio para o seu trabalho relativo a projectos de I&D.