FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The Second Circular extended this practice to de-mergers and conversions as of 1 July 2005; implicitly meaning that such transactions were not subject to any exemption prior to this point in time. Since the establishment of Mesta AS took place on 1 January 2003 and the transaction to establish Mesta AS cannot be considered a merger, the exemptions established by means of either of the circulars are not applicable to the case of Mesta AS.
French: DISTORSION DE CONCURRENCE ET EFFET SUR LES ÉCHANGES ENTRE PARTIES CONTRACTANTES
Dutch: Aangezien de oprichting van Mesta AS plaatsvond op 1 januari 2003 en de transactie tot oprichting van Mesta AS niet als een fusie beschouwd kan worden, zijn de vrijstellingen die door beide circulaires zijn ingevoerd in het geval van Mesta AS niet van toepassing.
English: Hence, the exemption of Mesta AS from payment of the document duty and registration fee is selective and it is not justified by the nature or the logic of the system. This is also in line with the conclusion reached in the case of Entra of 14 December 2005 [194]. 1.5. DISTORTION OF COMPETITION AND EFFECT ON TRADE BETWEEN CONTRACTING PARTIES The international character within the EEA of the road construction, operation and maintenance markets are evidenced both by the fact that Norwegian operators are active in other EEA countries (such as Veidekke ASA), while international companies originating in other EEA countries than Norway are active on the Norwegian market (such as Lemminkäinen Norge AS, Skanska Norge AS, NCC Construction AS).
French: Le caractère international des marchés de la construction et de l’exploitation et la maintenance des routes au sein de l’EEE est prouvé tant par le fait que les opérateurs norvégiens sont actifs dans d’autres pays EEE (tels que Veidekke ASA) que par la présence active sur le marché norvégien d’entreprises internationales originaires d’autres pays EEE que la Norvège (telles Lemminkäinen Norge AS, Skanska Norge AS, NCC Construction AS).
English: Article 1 The State aid in relation to early pension, temporary maintenance of civil servant pension rights and special retirement age, as well as compensation for salary (or alternative measures) in favour of Mesta AS is compatible with the functioning of the EEA Agreement. The State aid in favour of Mesta AS in relation to (i) costs for moving and commuting; (ii) costs for moving offices/support and maintenance offices and transfer of archives incurred after 1 January 2003; (iii) the exemption of Mesta AS from paying document duty and registration fee; and (iv) over-compensation with NOK 66,4 million in relation to the provision of public services by Mesta AS under the transitional operation and maintenance contracts, is not compatible with the functioning of the EEA Agreement.
French: L’aide d’État en faveur de Mesta AS accordée en rapport avec 1) les coûts de déménagement et de déplacement, 2) les coûts de déménagement des bureaux, y compris ceux des services de support et de maintenance, et de transfert des archives supportés après le 1er janvier 2003, 3) l’exonération du paiement de la taxe sur les actes et du droit d’enregistrement accordée à Mesta AS et 4) la surcompensation de 66,4 millions de NOK en rapport avec la fourniture de services publics par Mesta AS au titre des contrats transitoires d’exploitation et de maintenance n’est pas compatible avec le fonctionnement de l’accord EEE.
English: A market rate risk premium of 5 % is based on the fact that operators generally require 3–6 %. It is 0,5 % higher than the rate set in PricewaterhouseCoopers 2008 report entitled ‘Mesta AS – Entrepriseverdi pr. 1. januar 2008’ (the ‘PWC 2008 report’).
French: Une prime de risque au taux du marché de 5 % repose sur le fait que les opérateurs exigent généralement entre 3 et 6 %, soit 0,5 % de plus que le taux fixé dans le rapport 2008 de PricewaterhouseCoopers intitulé «Mesta AS - Entrepriseverdi pr. 1.januar 2008» (le «rapport PWC 2008»).
English: A market rate risk premium of 5 % is based on the fact that operators generally require 3–6 %. It is 0,5 % higher than the rate set in PricewaterhouseCoopers 2008 report entitled ‘Mesta AS – Entrepriseverdi pr. 1 januar 2008’ (the ‘PWC 2008 report’).
French: Une prime de risque au taux du marché de 5 % repose sur le fait que les opérateurs exigent généralement entre 3 et 6 %, soit 0,5 % de plus que le taux fixé dans le rapport 2008 de PricewaterhouseCoopers intitulé «Mesta AS - Entrepriseverdi pr. 1.januar 2008» (le «rapport PWC 2008»).
English: However, by refusing a transfer they would run the risk of being dismissed according to the generally applicable rules for civil servants unless another suitable position could be found: in such circumstances civil servants have a right of priority to vacant positions within the state administration (but not to compensation for salary) [36].While employees could therefore choose to remain in State employment, transfer of the employees of the Production Department to the new entity (Mesta AS) was a prerequisite in order for the liberalisation to take place at all. In that light the Norwegian authorities had to offer the employees additional incentives to encourage them to agree freely to the transfer.
Hungarian: Az áthelyezés elutasításával azonban azt kockáztatták, hogy a köztisztviselőkre vonatkozó, általánosan alkalmazandó szabályoknak megfelelően elbocsátják őket, hacsak nem tudnak másik megfelelő álláshelyet találni: ilyen körülmények között a köztisztviselők elsőbbségi joggal rendelkeznek az államigazgatáson belüli álláshelyekhez (de a fizetési kompenzációhoz nem) [36].Míg az alkalmazottak tehát dönthettek úgy, hogy állami foglalkoztatásban maradnak, a Gyártási Részleg alkalmazottainak az új jogalanyhoz (a Mesta AS-hez) történő áthelyezése előfeltétele volt annak, hogy a liberalizáció egyáltalán megtörténjen.
Lithuanian: Tačiau nesutikdami su perkėlimu jie rizikuotų būti atleisti pagal valstybės tarnautojams bendrai taikomas taisykles, nebent būtų rasta kita tinkama laisva darbo vieta: tokiomis aplinkybėmis valstybės tarnautojai turi pirmenybinę teisę užimti laisvas darbo vietas valstybės administracijoje (bet neturi teisės gauti atlyginimo kompensacijos) [36].Taigi, nors darbuotojai galėjo nuspręsti pasilikti valstybės tarnyboje, gamybos skyriaus darbuotojų perdavimas naujajam subjektui (įmonei Mesta AS) buvo būtina sąlyga siekiant, kad liberalizavimas apskritai įvyktų.
English: Temporary maintenance of civil servant pension rights As described above, the employees of the Public Road Administration had the status of a civil servant but lost this status upon their transfer to Mesta AS.
Hungarian: Ennek fényében a norvég hatóságoknak további ösztönzőket kellett felajánlaniuk az új alkalmazottak számára, annak érdekében, hogy szabadon beleegyezzenek az áthelyezésbe.
Lithuanian: Tokiomis aplinkybėmis Norvegijos institucijos turėjo pasiūlyti darbuotojams papildomų paskatų, kad jie savo noru sutiktų su perkėlimu.
English: This item includes costs for purposes of moving from old offices to new local maintenance and support offices as well as reorganising former operation and support offices into new operation and support offices for Mesta AS. It includes the establishment of a new IT system which was necessitated by the fact that the Production Department had shared an IT system with other departments within the Public Road Administration.
Hungarian: Ez a tétel a régi irodák új, helyi fenntartó és támogató irodákba történő átköltöztetésére, valamint a korábbi üzemeltetési és támogató irodáknak a Mesta AS számára kialakított új üzemeltetési és támogató irodákba történő átszervezésére szánt költségeket tartalmazza Magában foglalja egy új informatikai rendszer létrehozását, amelyet az tett szükségessé, hogy a Gyártási Részlegnek a Közútigazgatáson belüli más részlegekkel közös informatikai rendszere volt.
English: Decision No 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. The consolidated version of this Decision can be found on the Authority’s website: http://www.eftasurv.int/fieldsofwork/fieldstateaid/legaltexts
Hungarian: A 2004. július 14-i 195/04/COL határozat, közzététel: HL L 139., 2006.5.25., 37. o. és 26. sz. EGT-kiegészítés, 2006.5.25., 1. o. E határozat egységes szerkezetbe foglalt változata a Hatóság honlapján található meg: http://www.eftasurv.int/fieldsofwork/fieldstateaid/legaltexts.
Latvian: Iestādes 2004. gada 14. jūlija Lēmums Nr. 195/04/COL, publicēts OV L 139, 25.5.2006., 37. lpp., un EEZ papildinājumā Nr. 26, 25.5.2006., 1. lpp. Šā lēmuma konsolidētais variants pieejams Iestādes tīmekļa vietnē: http://www.eftasurv.int/fieldsofwork/fieldstateaid/legaltexts.
English: T-14/96 Bretagne Angleterre Irlande v Commission, cited above and T-98/00 Linde v Commission 2002 ECR II-3961. See also Commission decision N 44/04 (UK) National Fallen Stock Scheme of 12 August 2004, paragraph 33; and N 110/08 (Germany) Port infrastructure – Public financing of the JadeWeserPort Project, paragraphs 75–80.
Hungarian: A fent hivatkozott T-14/96. sz., Bretagne Angleterre Irlande kontra Bizottság ügy, valamint a T-98/00. sz., Linde kontra Bizottság ügy (EBHT 2002., II-3961. o.) Lásd még a következő bizottsági határozatokat: N 44/04 (Egyesült Királyság) National Fallen Stock Scheme, 2004. augusztus 12., (33) bekezdés), valamint N 110/08 (Németország) Kikötői infrastruktúra – A JadeWeserPort-projekt közfinanszírozása, (75)–(80) bekezdés.
Latvian: Iepriekš minētais 2002. gada spriedums lietā T-14/96 Bretagne Angleterre Irlande pret Komisiju un spriedums lietā T-98/00 Linde pret Komisiju, Recueil, II-3961. lpp. Sk. arī 33. punktu Komisijas 2004. gada 12. augusta Lēmumā N 44/04 (Apvienotā Karaliste) Valsts mehānisms attiecībā uz kritušajiem mājlopiem un 75.–80. punktu Lēmumā N 110/08 (Vācija) Ostu infrastruktūra – publiskais finansējums JadeWeserPort ostas projektam.
English: By letters submitted on 21 February and 7 April 2008 (Event Nos: 463245 and 472529) the Authority forwarded these to the Norwegian authorities which were given the opportunity to react. By letter dated 23 May 2008 (Event No: 478082) the Norwegian authorities submitted comments.
Italian: Con lettere del 21 febbraio e del 7 aprile 2008 (documenti nn. 463245 e 472529), l’Autorità ha trasmesso le suddette osservazioni alle autorità norvegesi affinché potessero replicare, come è avvenuto con lettera datata 23 maggio 2008 (documento n. 478082) in cui le autorità norvegesi hanno presentato le proprie controdeduzioni.
English: Initially a further cost item (v) compensation for salary, was foreseen to be financed through direct funding [20]. However, immediately prior to fixing the opening balance of Mesta AS the Norwegian authorities decided that the relevant costs should instead be covered by a capital contribution to Mesta AS in the form of equity.The total cost of the four restructuring measures financed by a direct grant was initially estimated at NOK 1468 million (discounted to present values) and foreseen to be reimbursed by the State to Mesta AS in instalments over a three-year period from 2003 to 2005 [21].
Italian: Inizialmente, era prevista anche un’ulteriore voce, vale a dire (v) un’indennità salariale, da coprire tramite finanziamento diretto [20]. tuttavia, poco prima della fissazione del bilancio d’apertura della Mesta AS, le autorità norvegesi hanno deciso che i relativi costi sarebbero stati invece coperti da un contributo in conto capitale alla Mesta AS sotto forma di fondi propri.Il costo totale delle quattro misure di ristrutturazione, finanziate con sovvenzione diretta da erogare a Mesta AS, era stato stimato inizialmente a 1468 milioni di NOK (attualizzato ai valori correnti) che lo Stato avrebbe dovuto scaglionare nell’arco di tre anni, dal 2003 al 2005 [21].
English: However, the right to compensation for salary was included in the Mesta Act [29]. By contrast, there was no law or other legal instrument regulating other civil servant rights.Prior to describing the terms of the understanding it is useful to briefly outline the status of the employees in the Production Department prior to their transfer to Mesta AS: The Norwegian authorities have explained that the employees in the Production Department were employed by the State.
Italian: Mentre il diritto all’indennità salariale è stato incluso nella legge Mesta [29], non è stata emanata alcuna legge o altro strumento giuridico per disciplinare altri diritti dei dipendenti pubblici.Prima di descrivere i termini dell’intesa, è d’uopo delineare brevemente lo status dei dipendenti del dipartimento produzione anteriormente al loro trasferimento alla società Mesta AS: le autorità norvegesi hanno riferito che i dipendenti del dipartimento produzione erano alle dipendenze dello Stato.
English: Nonetheless the compensation for salary formed part of the incentives offered to encourage employees to transfer to Mesta AS. It should be viewed in the light of the need to reduce the size of the work force.
Italian: Tuttavia, l’indennità salariale era inclusa nelle misure miranti a incentivare il personale a passare alle dipendenze della Mesta AS e va vista alla luce dell’esigenza di ridurre l’organico.
English: Compensation for salary is regulated by the Act on civil servants [58]. It is an arrangement whereby civil servants who have been given notice for reasons of redundancy and who have not been offered another suitable job will (subject to the conditions and time limitations set out in the Act) be entitled to 2/3 of the salary as of the date on which notice was given.Although the costs relating to compensation for salary initially formed part of the restructuring costs the Ministry of Labour later decided that the estimated costs should rather be taken into account when identifying the size of the equity of Mesta AS.
Italian: Quest’ultima è disciplinata dalla legge sui dipendenti pubblici [58], la quale stabilisce che i dipendenti pubblici che hanno ricevuto una lettera di licenziamento perché in sovrannumero, e a cui non sia stato offerto un altro impiego confacente, avranno diritto (alle condizioni e ai vincoli temporali fissati dalla legge) ai 2/3 dello stipendio percepito alla data dell’avviso di licenziamento.Sebbene i costi relativi all’indennità salariale fossero inizialmente inclusi nei costi di ristrutturazione, il ministero del lavoro ha deciso successivamente che si sarebbe tenuto conto della stima di tali costi in sede di fissazione del capitale della Mesta AS.
English: The authorities have explained that the resulting prices were used to evaluate this type of contract internally (both in the period before and after the decision to establish Mesta AS in 2001). The prices have, however, not been used as a basis for fixing the prices of the transitional contracts.
Italian: Esse hanno dichiarato che i prezzi risultanti sono stati utilizzati per la valutazione interna di questa tipologia di contratto (sia prima, che dopo la decisione del 2001 di costituire la Mesta AS), ma non come base per la fissazione dei prezzi dei contratti transitori.
English: On page 7 of the report the Bærum contract is listed as having an average annual value of NOK 15 million as a result of the public tender. This figure is a result of price per km of 125000 × 120 km road which equals NOK 15 million (or NOK 75 million during five years) [93].
Italian: A pagina 7 della relazione, si riporta per il contratto Bærum un valore d’appalto medio annuo di 15 milioni di NOK, ottenuto moltiplicando il prezzo al km, pari a 125000 NOK, per 120 km di strade, per un totale di 15 milioni di NOK (ovvero 75 milioni di NOK in un quinquennio) [93].
English: This meant that Mesta would have its real estate registered in the real estate registry without incurring document duty and registration fees which normally fall due in the case of transfer of title to property in Norway [113].In Norway an administrative practice, referred to as the ‘continuity principle’ provides for an exemption from payment of document duty and registration fee in cases where the undertaking is considered to ‘continue’ in some form. Two circulars have been issued by the Ministry of Justice on the application of the continuity principle.
Italian: In tal modo, la Mesta AS avrebbe ottenuto la registrazione catastale delle proprietà immobiliari in esenzione dal versamento della tassa sugli atti e dell’imposta di registro, normalmente dovute in Norvegia per i passaggi di proprietà [113].In Norvegia vige infatti una prassi amministrativa, nota come «principio di continuità», che prevede l’esenzione dal versamento della tassa sugli atti e dell’imposta di registro qualora si ritenga che l’impresa «continui» a sussistere in qualche forma.
Maltese: Dan kien ifisser li Mesta kellu jkollha l-proprjetà tagħha reġistrata fir-reġistru tal-proprjetà mingħajr ma tħallas l-ebda drittijiet għad-dokumenti u miżati ta’ reġistrazzjoni, li normalment ikunu dovuti f'każ ta’ trasferiment ta’ titolu ta’ proprjetà fin-Norveġja [113].Fin-Norveġja prattika amministrattiva, magħrufa bħala l-“prinċipju tal-kontinwità” tipprovdi għal eżenzjoni mill-ħlasijiet għad-dokumenti u tal-ħlasijiet ta’ reġistrazzjoni f'każijiet fejn l-impriża tiġi kkunsidrata li tkun se “tkompli” f'xi forma.
English: According to the First Circular, which was applicable on 1 January 2003, only mergers between limited liability companies can benefit from the continuity principle [114]. The Second Circular extends this practice to de-mergers and conversions as of 1 July 2005 [115].2.6.
Italian: Il ministero della giustizia ha emesso due circolari sull’applicazione del principio di continuità: stando alla prima, in vigore dal 1o gennaio 2003, solo le fusioni fra società a responsabilità limitata possono beneficiare del principio di continuità [114], mentre la seconda estende tale prassi agli scorpori e alle trasformazioni societarie dal 1o luglio 2005 in poi [115].2.6.
English: It is only if the Authority can demonstrate that undertakings existing on 1 January 2003 could provide similar services at a cheaper price that the prices at which the contracts were transferred to Mesta AS were overpriced. The burden of proof is on the Authority.
Italian: Solo nel caso in cui l’Autorità, sulla quale ricade l’onere della prova, possa dimostrare che altre imprese esistenti alla data del 1o gennaio 2003 erano in grado di fornire servizi analoghi a un prezzo inferiore, si potrà ritenere che i prezzi di cessione dei contratti alla Mesta AS fossero eccessivi.
English: The prices resulting from the public tenders of the pilot projects cannot be used as reference prices: First, the Authority has not established that other undertakings were actually ready and able to deliver the relevant services at a cheaper price. Considering the importance of the case the Authority ought to carry out a detailed assessment of whether other undertakings were actually ready to provide the relevant services at a cheaper price.
Italian: I prezzi risultanti dalle gare d’appalto per i progetti pilota non possono essere utilizzati come prezzi di riferimento: in primo luogo, l’Autorità non ha stabilito che vi fossero altre imprese effettivamente in grado di offrire i servizi in questione ad un prezzo inferiore e, considerata l’importanza del caso, andrebbe condotta una valutazione dettagliata in tal senso.
English: In this regard it is noted that the original contract price of one of the pilot contracts, i.e., the Bærum contract, was raised with 25 % due to additional works. A large part of such additional works is included in the base price of the transitional contracts transferred to Mesta AS.
Italian: Al riguardo, Arntzen sottolinea che il prezzo originario di uno dei contratti pilota (Bærum) è stato incrementato del 25 % in ragione di lavori supplementari e che gran parte di tali lavori è compresa nel prezzo di base dei contratti transitori ceduti alla Mesta AS.
English: Thommessen submits that Mesta AS was overcompensated for the structural disadvantages. The Authority should therefore verify whether the overstaffing of Mesta AS resulted in some benefits for the company which meant that the structural disadvantage (of overstaffing) was overrated.
Italian: Thommessen sostiene che la Mesta AS ha ricevuto una sovracompensazione per gli svantaggi strutturali e, pertanto, invita l’Autorità a verificare se l’eccesso di organico alla Mesta AS abbia comportato qualche beneficio per la società, il che indicherebbe una sopravvalutazione dello svantaggio strutturale (l’eccesso di organico).
English: Thommessen submits that it is incomprehensible how machinery of Mesta AS, larger in quantity than that of Veidekke ASA, is fixed at a market price below that of Veidekke ASA. The Authority should investigate this.
Italian: Thommessen non riesce a comprendere come sia possibile che per i macchinari della Mesta AS, più numerosi di quelli della Veidekke ASA, sia stato fissato un prezzo di mercato inferiore a quello della Veidekke ASA, motivo per cui invita l’Autorità ad indagare al riguardo.
English: Aside from this Thommessen submits that the downward adjustment of NOK 200 million of machinery and NOK 50 million of real estate (i.e., the difference between NOK 331 million and NOK 281 million) involves advantages because a lower evaluation of assets means that depreciation is lower and hence operating income is higher. The extra operating income is State aid.
Italian: A parte ciò, Thommessen è dell’avviso che le rettifiche al ribasso dei macchinari, per 200 milioni di NOK, e delle proprietà immobiliari, per 50 milioni di NOK (pari a un deprezzamento da 331 a 281 milioni di NOK), comportino dei vantaggi, in quanto una minor valutazione delle attività comporta un ammortamento inferiore e quindi maggiori proventi di gestione che costituiscono un aiuto di Stato.
English: The Norwegian authorities consider that such costs (which are subject to compensation) derive from obligations incurred as a consequence of the Production Department having formed part of the State administration and constitute therefore a State liability. Hence compensation for such costs does therefore not constitute an economic advantage for Mesta AS.
Italian: Le autorità norvegesi ritengono che tali costi (soggetti a compensazione) risultassero dagli obblighi derivanti dalle origini pubbliche del dipartimento produzione e che la responsabilità ne incombesse allo Stato, ragion per cui la loro compensazione non costituisce un vantaggio economico per la Mesta AS.
English: In the present case the establishment of a State owned undertaking to compete on a level playing field with new entrants was a necessary step in the context of opening up the market. The Norwegian authorities recall that the national authorities remain free to decide on how the opening of the market should take place.
Italian: Nel caso in esame, la costituzione di un’impresa di proprietà statale che operi in un quadro uniforme con nuovi concorrenti sul mercato è stato un passo necessario nel contesto del processo di apertura del mercato e le autorità norvegesi rammentano che la decisione sulle modalità di apertura del mercato spetta ai governi nazionali.