FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Decision 195/04/COL of 14 July 2004 published in OJ L 139, 25.5.2006, p. 37 and EEA Supplement No 26, 25.5.2006, p. 1 as amended. The updated version of the State Aid Guidelines is published on the Authority’s website: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/
Polish: Decyzja nr 195/04/COL z dnia 14 lipca 2004 r. opublikowana w Dz.U. L 139 z 25.5.2006, s. 37 i w Suplemencie EOG nr 26 z 25.5.2006, s. 1, z późn. zm. Aktualna wersja wytycznych w sprawie pomocy państwa opublikowana jest na stronie internetowej Urzędu: http://www.eftasurv.int/state-aid/legal-framework/state-aid-guidelines/.
English: Decision No 719/07/COL was published in the Official Journal of the European Union and the EEA Supplement thereto [9]. The Authority called on interested parties to submit their comments thereon.
Portuguese: A Decisão n.o 719/07/COL foi publicada no Jornal Oficial da União Europeia e no seu Suplemento EEE [9].
English: The Authority received comments from several interested parties [10]. By letter dated 23 May 2008 (Event No 478026), the Authority forwarded these to the Norwegian authorities, which were given the opportunity to react, but decided not to submit further comments.
Portuguese: O Órgão de Fiscalização convidou as partes interessadas a apresentarem as suas observações sobre a mesma.O Órgão de Fiscalização recebeu observações de várias partes interessadas [10] e, por carta de 23 de Maio de 2008 (Doc. n.o 478026), transmitiu-as às autoridades norueguesas que, embora dispusessem assim da oportunidade de se pronunciar a este respeito, decidiram não apresentar observações adicionais.
Slovenian: Nadzorni organ je prejel pripombe več zainteresiranih strani [10] in jih z dopisom z dne 23. maja 2008 (evidenčna št. 478026) posredoval norveškim organom, ki jim je bila dana možnost odgovora, vendar so se odločili, da nadaljnjih pripomb ne bodo predložili.
English: The first hand marketing value of fish and shellfish is approximately NOK 6 billion (approximately EUR 620 million). 90 % of all fish and shellfish are exported.Coop NKL BA is the central organisation for the Norwegian consumer cooperatives.
Portuguese: O valor da comercialização em primeira mão do peixe e marisco é de aproximadamente 6 mil milhões de coroas norueguesas (aproximadamente 620 milhões de EUR), sendo 90 % de todo o peixe e marisco exportado.A Coop NKL BA é a organização central das cooperativas norueguesas de consumidores.
Swedish: Värdet av förstahandsförsäljningen av fisk och skaldjur uppgår till ca 6 miljarder norska kronor (ca 620 miljoner euro) och 90 % av all fisk och skaldjur exporteras.Coop NKL BA är en gemensam organisation för konsumentföreningarna i Norge.
English: Confcooperative — Confederazione Cooperative Italiane is an organisation for Italian cooperatives. It highlights the mutualistic aim of cooperatives and in concluding that the Norwegian legislation is in line with that of other Member States which seek to reduce the disadvantages experienced by cooperatives, especially as regards raising capital, underlines that any excess paid in the coop by members remains the property of the member and thus cannot be taxed in the hands of the cooperative.
Portuguese: A Confcooperative – Confederazione Cooperative Italiane, uma organização italiana de cooperativas, chama a atenção para o objectivo mutualista das cooperativas, concluindo que a legislação norueguesa é consentânea com a de outros Estados-Membros que visa atenuar as desvantagens que afectam as cooperativas, em especial a nível da mobilização de capitais, sublinhando que qualquer excedente pago na cooperativa pelos membros continua a ser da sua propriedade, pelo que não pode ser objecto de tributação a cargo da cooperativa.
English: The NSCC initially states that there is a fundamental difference between cooperatives and other legal forms of undertakings, namely that the relationship between the cooperative and its members is different from the one between a limited liability company and a shareholder. This will also affect the tax measures imposed on cooperatives.
Portuguese: A NSCC começa por afirmar que existe uma diferença fundamental entre cooperativas e outras formas jurídicas de empresas, nomeadamente, o facto de a relação entre a cooperativa e os seus membros ser diferente da existente entre uma sociedade de responsabilidade limitada e um accionista, o que também afectará as medidas fiscais impostas às cooperativas.
English: The Authority recalls that, according to settled case law, the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [28].According to the notified scheme, the cooperatives mentioned in Section 10-50 of the Tax Act will be entitled to a special form of tax deduction. Hence, these cooperatives may deduct allocations to equity capital from their income.
Portuguese: O Órgão de Fiscalização recorda que, de acordo com a jurisprudência consagrada, o âmbito do conceito de auxílio é mais lato do que o de subvenção dado incluir, para além de benefícios directos como as próprias subvenções, igualmente medidas estatais de índole diversa que diminuem os encargos que são normalmente suportados pelo orçamento de uma empresa e que, deste modo, sem serem subsídios em sentido estrito, têm uma natureza semelhante e o mesmo efeito [28].Nos termos do regime notificado, as cooperativas referidas na Secção 10-50 da Lei Fiscal terão direito a uma forma específica de desagravamento fiscal.
English: As regards the criteria in Article 61(1) EEA on aid which distorts or threatens to distort competition in so far as it affects trade between Contracting Parties, it follows from case law that it is not necessary to establish that the aid has a real effect on trade between the Contracting Parties and that competition is actually being distorted, but only to examine whether the aid is liable to affect trade and distort competition [51].The Norwegian authorities argue that the aim of the scheme is to counter the existing competitive disadvantage for cooperatives when it comes to access to equity capital. On this basis they maintain that the scheme does not distort or threaten to distort competition.
Portuguese: No que se refere aos critérios enunciados no artigo 61.o, n.o 1, do Acordo EEE, referente aos auxílios que falseiem ou ameacem falsear a concorrência, na medida em que afectem as trocas comerciais entre as Partes Contratantes, resulta da jurisprudência que não é necessário demonstrar que o auxílio produz um efeito real sobre as trocas comerciais entre as Partes Contratantes e que a concorrência está efectivamente a ser distorcida, bastando examinar se o auxílio é susceptível de afectar as trocas e distorcer a concorrência [51].As autoridades norueguesas alegam que o regime tem como objectivo compensar a situação de desvantagem concorrencial em que as cooperativas se encontram em termos de acesso a capitais próprios.
English: Hence, the scheme was notified to the Authority.2.2. OBJECTIVE OF THE SCHEME
Slovenian: Zato so shemo priglasili Nadzornemu organu.2.2 CILJ SHEME
English: However, in relation to the State Budget for 2007, the Norwegian authorities proposed to reintroduce the scheme in a slightly amended form [12]. Hence, the scheme was notified to the Authority.2.2.
Swedish: I statsbudgeten för 2007 föreslog de norska myndigheterna emellertid att återinföra ordningen i något ändrad form, [12] och anmälde den därför till myndigheten.2.2 ORDNINGENS SYFTE
English: It follows that the collective equity may consist of withheld capital, of bonus funds, which are members’ bonus retained in the cooperative in a ‘subsequent payment reserve’ [14] and of individualised funds in the form of a bonus which has been transferred to the members’ capital accounts in the cooperative [15]. ‘Equivalent trade’ is defined in paragraph 3 of Section 10-50 of the Tax Act as fishermen’s sales organisations’ purchasing from members of another fishermen’s sales organisation provided that certain conditions are fulfilled, purchase by an agricultural cooperative from a corresponding cooperative with the aim of regulating the market, and purchases imposed by a State authority [16].It follows from the proposed provision that a tax deduction is, in general, only granted with regard to income deriving from trade with members.
Swedish: Av detta följer att det kollektiva egenkapitalet kan bestå av innehållna medel, av bonusfonder, dvs. att medlemmarnas efterlikvid och återbäring hålls kvar i kooperativet och avsätts till öronmärkta konton för senare utbetalning (s.k. etterbetalingsfond) [14] och av individualiserade fonder i form av en bonus som har överförts till medlemmarnas kapitalkonton i kooperativet [15].”Motsvarande handel” definieras i § 10–50 tredje ledet i skattelagen som fiskelags inköp från medlemmar i ett annat fiskelag under förutsättning att vissa villkor är uppfyllda, köp som ett jordbrukskooperativ företar från ett motsvarande kooperativ i marknadsreglerande syfte, och köp på order av en statlig myndighet [16].Av den föreslagna bestämmelsen följer att ett skatteavdrag generellt sett endast beviljas för inkomst som kan hänföras till handel med medlemmarna.