# Amtsblatt C 111/2013

| | ISSN 1977-088X
  doi:10.3000/1977088X.C_2013.111.deu |
| --- | --- |
| Amtsblatt
  der Europäischen Union | C 111 |
| | |
| Ausgabe in deutscher Sprache | Mitteilungen und Bekanntmachungen | 56. Jahrgang18. April 2013 |

ISSN 1977-088X

doi:10.3000/1977088X.C_2013.111.deu

Amtsblatt

der Europäischen Union

C 111

Ausgabe in deutscher Sprache

Mitteilungen und Bekanntmachungen

56. Jahrgang18. April 2013

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| Informationsnummer | Inhalt | Seite |
| --- | --- | --- |
| | II   Mitteilungen |
| | MITTEILUNGEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION |
| | Europäische Kommission |
| 2013/C 111/01 | Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6833 — Goldman Sachs/TPG Lundy/Britannia Living Group Limited) (
  1
  ) | 1 |
| 2013/C 111/02 | Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6865 — Oaktree/Countryside) (
  1
  ) | 1 |
| 2013/C 111/03 | Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6778 — Advent International Corporation/Cytec's Resin Business) (
  1
  ) | 2 |
| 2013/C 111/04 | Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6837 — Goldman Sachs/TPG Lundy/Exception Group Limited) (
  1
  ) | 2 |
| 2013/C 111/05 | Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6773 — Canon/Iris) (
  1
  ) | 3 |

Informationsnummer

Inhalt

Seite

II   Mitteilungen

MITTEILUNGEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION

Europäische Kommission

2013/C 111/01

Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6833 — Goldman Sachs/TPG Lundy/Britannia Living Group Limited) (
  1
  )

1

1

2013/C 111/02

Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6865 — Oaktree/Countryside) (
  1
  )

1

1

2013/C 111/03

Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6778 — Advent International Corporation/Cytec's Resin Business) (
  1
  )

1

2

2013/C 111/04

Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6837 — Goldman Sachs/TPG Lundy/Exception Group Limited) (
  1
  )

1

2

2013/C 111/05

Keine Einwände gegen einen angemeldeten Zusammenschluss (Sache COMP/M.6773 — Canon/Iris) (
  1
  )

1

3

| | IV   Informationen |
| --- | --- |
| | INFORMATIONEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION |
| | Europäische Kommission |
| 2013/C 111/06 | Euro-Wechselkurs | 4 |
| | DEN EUROPÄISCHEN WIRTSCHAFTSRAUM BETREFFENDE INFORMATIONEN |
| | EFTA-Überwachungsbehörde |
| 2013/C 111/07 | Aufforderung zur Abgabe von Stellungnahmen nach Teil I Artikel 1 Absatz 2 des Protokolls 3 zum Abkommen zwischen den EFTA-Staaten über die Errichtung einer Überwachungsbehörde und eines Gerichtshofs zu bestimmten Änderungen an dem Gesetz Nr. 50/1988 über die Mehrwertsteuer, die für Kunden isländischer Rechenzentren gelten sollen | 5 |
| 2013/C 111/08 | Bekanntmachung des Königreichs Norwegen gemäß Richtlinie 94/22/EG des Europäischen Parlaments und des Rates vom 30. Mai 1994 über die Erteilung und Nutzung von Genehmigungen zur Prospektion, Exploration und Gewinnung von Kohlenwasserstoffen — Aufforderung zur Einreichung von Anträgen auf Erteilung von Lizenzen für die Gewinnung von Erdöl auf dem norwegischen Festlandsockel — Awards in Predefined Areas 2013 | 17 |

IV   Informationen

INFORMATIONEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION

Europäische Kommission

2013/C 111/06

Euro-Wechselkurs

4

DEN EUROPÄISCHEN WIRTSCHAFTSRAUM BETREFFENDE INFORMATIONEN

EFTA-Überwachungsbehörde

2013/C 111/07

Aufforderung zur Abgabe von Stellungnahmen nach Teil I Artikel 1 Absatz 2 des Protokolls 3 zum Abkommen zwischen den EFTA-Staaten über die Errichtung einer Überwachungsbehörde und eines Gerichtshofs zu bestimmten Änderungen an dem Gesetz Nr. 50/1988 über die Mehrwertsteuer, die für Kunden isländischer Rechenzentren gelten sollen

5

2013/C 111/08

Bekanntmachung des Königreichs Norwegen gemäß Richtlinie 94/22/EG des Europäischen Parlaments und des Rates vom 30. Mai 1994 über die Erteilung und Nutzung von Genehmigungen zur Prospektion, Exploration und Gewinnung von Kohlenwasserstoffen — Aufforderung zur Einreichung von Anträgen auf Erteilung von Lizenzen für die Gewinnung von Erdöl auf dem norwegischen Festlandsockel — Awards in Predefined Areas 2013

17

| | V   Bekanntmachungen |
| --- | --- |
| | VERWALTUNGSVERFAHREN |
| | Europäisches Amt für Personalauswahl (EPSO) |
| 2013/C 111/09 | Bekanntmachung allgemeiner Auswahlverfahren im Bereich der öffentlichen Gesundheit | 19 |

V   Bekanntmachungen

VERWALTUNGSVERFAHREN

Europäisches Amt für Personalauswahl (EPSO)

2013/C 111/09

Bekanntmachung allgemeiner Auswahlverfahren im Bereich der öffentlichen Gesundheit

19

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| | (1)   Text von Bedeutung für den EWR |

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(1)   Text von Bedeutung für den EWR

1

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| --- | --- |

DE

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II Mitteilungen

MITTEILUNGEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION

Europäische Kommission

| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/1 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/1

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Keine Einwände gegen einen angemeldeten Zusammenschluss

(Sache COMP/M.6833 — Goldman Sachs/TPG Lundy/Britannia Living Group Limited)

(Text von Bedeutung für den EWR)

2013/C 111/01

Am 8. März 2013 hat die Kommission nach Artikel 6 Absatz 1 Buchstabe b der Verordnung (EG) Nr. 139/2004 des Rates entschieden, keine Einwände gegen den obengenannten angemeldeten Zusammenschluss zu erheben und ihn für mit dem Gemeinsamen Markt vereinbar zu erklären. Der vollständige Wortlaut der Entscheidung ist nur auf Englisch verfügbar und wird in einer um etwaige Geschäftsgeheimnisse bereinigten Fassung auf den folgenden beiden EU-Websites veröffentlicht:

| — | der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden, |
| --- | --- |

—

der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden,

| — | der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6833 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht. |
| --- | --- |

—

der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6833 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht.

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| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/1 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/1

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Keine Einwände gegen einen angemeldeten Zusammenschluss

(Sache COMP/M.6865 — Oaktree/Countryside)

(Text von Bedeutung für den EWR)

2013/C 111/02

Am 26. März 2013 hat die Kommission nach Artikel 6 Absatz 1 Buchstabe b der Verordnung (EG) Nr. 139/2004 des Rates entschieden, keine Einwände gegen den obengenannten angemeldeten Zusammenschluss zu erheben und ihn für mit dem Gemeinsamen Markt vereinbar zu erklären. Der vollständige Wortlaut der Entscheidung ist nur auf Englisch verfügbar und wird in einer um etwaige Geschäftsgeheimnisse bereinigten Fassung auf den folgenden beiden EU-Websites veröffentlicht:

| — | der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden, |
| --- | --- |

—

der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden,

| — | der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6865 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht. |
| --- | --- |

—

der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6865 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht.

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| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/2 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/2

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Keine Einwände gegen einen angemeldeten Zusammenschluss

(Sache COMP/M.6778 — Advent International Corporation/Cytec's Resin Business)

(Text von Bedeutung für den EWR)

2013/C 111/03

Am 6. Februar 2013 hat die Kommission nach Artikel 6 Absatz 1 Buchstabe b der Verordnung (EG) Nr. 139/2004 des Rates entschieden, keine Einwände gegen den obengenannten angemeldeten Zusammenschluss zu erheben und ihn für mit dem Gemeinsamen Markt vereinbar zu erklären. Der vollständige Wortlaut der Entscheidung ist nur auf Englisch verfügbar und wird in einer um etwaige Geschäftsgeheimnisse bereinigten Fassung auf den folgenden beiden EU-Websites veröffentlicht:

| — | der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden, |
| --- | --- |

—

der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden,

| — | der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6778 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht. |
| --- | --- |

—

der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6778 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht.

---

| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/2 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/2

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Keine Einwände gegen einen angemeldeten Zusammenschluss

(Sache COMP/M.6837 — Goldman Sachs/TPG Lundy/Exception Group Limited)

(Text von Bedeutung für den EWR)

2013/C 111/04

Am 25. März 2013 hat die Kommission nach Artikel 6 Absatz 1 Buchstabe b der Verordnung (EG) Nr. 139/2004 des Rates entschieden, keine Einwände gegen den obengenannten angemeldeten Zusammenschluss zu erheben und ihn für mit dem Gemeinsamen Markt vereinbar zu erklären. Der vollständige Wortlaut der Entscheidung ist nur auf Englisch verfügbar und wird in einer um etwaige Geschäftsgeheimnisse bereinigten Fassung auf den folgenden beiden EU-Websites veröffentlicht:

| — | der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden, |
| --- | --- |

—

der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden,

| — | der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6837 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht. |
| --- | --- |

—

der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6837 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht.

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| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/3 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/3

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Keine Einwände gegen einen angemeldeten Zusammenschluss

(Sache COMP/M.6773 — Canon/Iris)

(Text von Bedeutung für den EWR)

2013/C 111/05

Am 18. Februar 2013 hat die Kommission nach Artikel 6 Absatz 1 Buchstabe b der Verordnung (EG) Nr. 139/2004 des Rates entschieden, keine Einwände gegen den obengenannten angemeldeten Zusammenschluss zu erheben und ihn für mit dem Gemeinsamen Markt vereinbar zu erklären. Der vollständige Wortlaut der Entscheidung ist nur auf Englisch verfügbar und wird in einer um etwaige Geschäftsgeheimnisse bereinigten Fassung auf den folgenden beiden EU-Websites veröffentlicht:

| — | der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden, |
| --- | --- |

—

der Website der GD Wettbewerb zur Fusionskontrolle (http://ec.europa.eu/competition/mergers/cases/). Auf dieser Website können Fusionsentscheidungen anhand verschiedener Angaben wie Unternehmensname, Nummer der Sache, Datum der Entscheidung oder Wirtschaftszweig abgerufen werden,

| — | der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6773 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht. |
| --- | --- |

—

der Website EUR-Lex (http://eur-lex.europa.eu/en/index.htm). Hier kann diese Entscheidung anhand der Celex-Nummer 32013M6773 abgerufen werden. EUR-Lex ist das Internetportal zum Gemeinschaftsrecht.

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IV Informationen

INFORMATIONEN DER ORGANE, EINRICHTUNGEN UND SONSTIGEN STELLEN DER EUROPÄISCHEN UNION

Europäische Kommission

| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/4 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/4

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Euro-Wechselkurs (1)

17. April 2013

2013/C 111/06

1 Euro =

| | Währung | Kurs |
| --- | --- | --- |
| USD | US-Dollar | 1,3129 |
| JPY | Japanischer Yen | 128,61 |
| DKK | Dänische Krone | 7,4562 |
| GBP | Pfund Sterling | 0,86130 |
| SEK | Schwedische Krone | 8,4727 |
| CHF | Schweizer Franken | 1,2149 |
| ISK | Isländische Krone | |
| NOK | Norwegische Krone | 7,5550 |
| BGN | Bulgarischer Lew | 1,9558 |
| CZK | Tschechische Krone | 25,854 |
| HUF | Ungarischer Forint | 294,54 |
| LTL | Litauischer Litas | 3,4528 |
| LVL | Lettischer Lat | 0,7005 |
| PLN | Polnischer Zloty | 4,1145 |
| RON | Rumänischer Leu | 4,3698 |
| TRY | Türkische Lira | 2,3549 |
| AUD | Australischer Dollar | 1,2691 |
| CAD | Kanadischer Dollar | 1,3469 |
| HKD | Hongkong-Dollar | 10,1915 |
| NZD | Neuseeländischer Dollar | 1,5502 |
| SGD | Singapur-Dollar | 1,6216 |
| KRW | Südkoreanischer Won | 1 470,14 |
| ZAR | Südafrikanischer Rand | 12,0304 |
| CNY | Chinesischer Renminbi Yuan | 8,1041 |
| HRK | Kroatische Kuna | 7,6130 |
| IDR | Indonesische Rupiah | 12 750,79 |
| MYR | Malaysischer Ringgit | 3,9848 |
| PHP | Philippinischer Peso | 54,217 |
| RUB | Russischer Rubel | 41,3250 |
| THB | Thailändischer Baht | 37,890 |
| BRL | Brasilianischer Real | 2,6094 |
| MXN | Mexikanischer Peso | 16,0174 |
| INR | Indische Rupie | 71,1660 |

Währung

Kurs

USD

US-Dollar

1,3129

JPY

Japanischer Yen

128,61

DKK

Dänische Krone

7,4562

GBP

Pfund Sterling

0,86130

SEK

Schwedische Krone

8,4727

CHF

Schweizer Franken

1,2149

ISK

Isländische Krone

NOK

Norwegische Krone

7,5550

BGN

Bulgarischer Lew

1,9558

CZK

Tschechische Krone

25,854

HUF

Ungarischer Forint

294,54

LTL

Litauischer Litas

3,4528

LVL

Lettischer Lat

0,7005

PLN

Polnischer Zloty

4,1145

RON

Rumänischer Leu

4,3698

TRY

Türkische Lira

2,3549

AUD

Australischer Dollar

1,2691

CAD

Kanadischer Dollar

1,3469

HKD

Hongkong-Dollar

10,1915

NZD

Neuseeländischer Dollar

1,5502

SGD

Singapur-Dollar

1,6216

KRW

Südkoreanischer Won

1 470,14

ZAR

Südafrikanischer Rand

12,0304

CNY

Chinesischer Renminbi Yuan

8,1041

HRK

Kroatische Kuna

7,6130

IDR

Indonesische Rupiah

12 750,79

MYR

Malaysischer Ringgit

3,9848

PHP

Philippinischer Peso

54,217

RUB

Russischer Rubel

41,3250

THB

Thailändischer Baht

37,890

BRL

Brasilianischer Real

2,6094

MXN

Mexikanischer Peso

16,0174

INR

Indische Rupie

71,1660

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(1)  Quelle: Von der Europäischen Zentralbank veröffentlichter Referenz-Wechselkurs.

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DEN EUROPÄISCHEN WIRTSCHAFTSRAUM BETREFFENDE INFORMATIONEN

EFTA-Überwachungsbehörde

| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/5 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/5

---

Aufforderung zur Abgabe von Stellungnahmen nach Teil I Artikel 1 Absatz 2 des Protokolls 3 zum Abkommen zwischen den EFTA-Staaten über die Errichtung einer Überwachungsbehörde und eines Gerichtshofs zu bestimmten Änderungen an dem Gesetz Nr. 50/1988 über die Mehrwertsteuer, die für Kunden isländischer Rechenzentren gelten sollen

2013/C 111/07

Mit Beschluss Nr. 3/13/KOL vom 16. Januar 2013, der nachstehend in der verbindlichen Sprachfassung wiedergegeben wird, hat die EFTA-Überwachungsbehörde ein Verfahren nach Teil I Artikel 1 Absatz 2 des Protokolls 3 zum Abkommen zwischen den EFTA-Staaten zur Errichtung einer Überwachungsbehörde und eines Gerichtshofs eingeleitet. Die isländischen Behörden wurden durch Übersendung einer Kopie von dem Beschluss unterrichtet.

Die EFTA-Überwachungsbehörde fordert hiermit die EFTA-Staaten, die EU-Mitgliedstaaten und alle Beteiligten auf, ihre Stellungnahmen zu der betreffenden Maßnahme innerhalb eines Monats nach Veröffentlichung dieser Bekanntmachung an folgende Anschrift zu richten:

| EFTA-Überwachungsbehörde |
| --- |
| Registratur |
| Rue Belliard/Belliardstraat 35 |
| 1040 Bruxelles/Brussel |
| BELGIQUE/BELGIË |

EFTA-Überwachungsbehörde

Registratur

Rue Belliard/Belliardstraat 35

1040 Bruxelles/Brussel

BELGIQUE/BELGIË

Die Stellungnahmen werden den isländischen Behörden übermittelt. Beteiligte, die eine Stellungnahme abgeben, können unter Angabe von Gründen schriftlich beantragen, dass ihre Identität nicht bekanntgegeben wird.

ZUSAMMENFASSUNG

Verfahren

Im März 2011 wandten sich die isländischen Behörden an die EFTA-Überwachungsbehörde (im Folgenden „Überwachungsbehörde“), um eine etwaige Anmeldung von Beihilfemaßnahmen im Zusammenhang mit bestimmten Änderungen am Gesetz Nr. 50/1988 über die Mehrwertsteuer (im Folgenden „MwSt-Gesetz“), die für Kunden isländischer Rechenzentren gelten sollen, zu erörtern. Die Überwachungsbehörde übermittelte während der Voranmeldephase Anmerkungen und legte ihre Auffassung dar, dass die Maßnahmen Beihilfeelemente umfassen könnten.

In einem am 2. September 2011 übermittelten Schreiben meldeten die isländischen Behörden die Rechenzentren in Island betreffenden Änderungen am MwSt-Gesetz aus Gründen der Rechtssicherheit bei der Überwachungsbehörde an und erläuterten, dass die Maßnahmen ihrer Auffassung nach keine Beihilfen darstellen. Zu diesem Zeitpunkt waren die Änderungen am MwSt-Gesetz bereits mit Wirkung vom 1. Mai 2011 in Kraft getreten.

Beihilferechtliche Würdigung der Maßnahmen

Im isländischen Mehrwertsteuersystem unterliegen alle inländischen Rechtsgeschäfte in den Bereichen Produktion und Vertrieb von Waren sowie Erbringung von Dienstleistungen auf allen Stufen, einschließlich des Imports, der Mehrwertsteuer. Gebietsfremde können unter bestimmten Voraussetzungen bei den isländischen Steuerbehörden eine Erstattung der MwSt beantragen.

Für Kunden von Rechenzentren wurden folgende Änderungen am MwSt-Gesetz bei der Überwachungsbehörde angemeldet:

| i) | Nichterhebung der MwSt auf Transaktionen, die elektronisch für Gebietsfremde erbrachte Dienstleistungen umfassen; |
| --- | --- |

i)

Nichterhebung der MwSt auf Transaktionen, die elektronisch für Gebietsfremde erbrachte Dienstleistungen umfassen;

| ii) | Nichterhebung der MwSt auf Transaktionen, die die Erbringung gemischter Dienstleistungen von Rechenzentren für Gebietsfremde umfassen; |
| --- | --- |

ii)

Nichterhebung der MwSt auf Transaktionen, die die Erbringung gemischter Dienstleistungen von Rechenzentren für Gebietsfremde umfassen;

| iii) | MwSt-Befreiung des Imports von Servern und ähnlicher Ausrüstung durch bestimmte Gebietsfremde zur Nutzung in Rechenzentren. |
| --- | --- |

iii)

MwSt-Befreiung des Imports von Servern und ähnlicher Ausrüstung durch bestimmte Gebietsfremde zur Nutzung in Rechenzentren.

Den isländischen Behörden zufolge sollen die Änderungen am MwSt-Gesetz gewährleisten, dass das geschäftliche Umfeld von Rechenzentren in Island hinsichtlich der MwSt-Erhebung vergleichbar ist mit dem Umfeld der Wettbewerber in EU-Mitgliedstaaten. Ferner soll Doppelbesteuerung verhindert werden. Wie Anmerkungen zum Entwurf des Änderungsgesetzes zu entnehmen ist, besteht ein weiteres Ziel der Änderungen darin, die Wettbewerbsfähigkeit isländischer Rechenzentren zu verbessern und Islands Energieressourcen künftig für die Bedürfnisse der Rechenzentrumsbranche zu nutzen.

Zur ersten Maßnahme vertritt die Überwachungsbehörde die Auffassung, dass die Nichterhebung der MwSt auf Transaktionen, die elektronisch erbrachte Dienstleistungen umfassen, mit dem in der isländischen MwSt-Gesetzgebung verankerten Grundsatz im Einklang steht, demzufolge im Ausland bereitgestellte Waren und Dienstleistungen nicht der MwSt-Pflicht unterliegen. Da die Maßnahme mit der Logik und allgemeinen Struktur des isländischen MwSt-Systems im Einklang steht, kann sie nicht als selektiv angesehen werden und stellt folglich keine Beihilfe im Sinne von Artikel 61 Absatz 1 des EWR-Abkommens dar.

Was die zweite Maßnahme angeht, vertritt die Überwachungsbehörde — im Gegensatz zu den isländischen Behörden — den Standpunkt, dass sie getrennt von der ersten Maßnahme zu prüfen ist. Der Begriff der „gemischten Dienstleistung“ wird nicht klar abgegrenzt, so dass nicht eindeutig festgestellt werden kann, dass alle gemischten Dienstleistungen, die isländische Rechenzentren für gebietsfremde Kunden erbringen, tatsächlich im Ausland genutzt und in Anspruch genommen werden und somit unter den „Export-Grundsatz“ fallen, wie bei den elektronisch erbrachten Dienstleistungen der Fall. Transaktionen, die gemischte Dienstleistungen umfassen, welche als in Island erbracht angesehen werden, unterliegen normalerweise der MwSt. Wird auf gemischte Dienstleistungen keine MwSt erhoben, erhalten gebietsfremden Kunden von Rechenzentren im Prinzip einen wirtschaftlichen Vorteil in Form eines niedrigeren Einkaufspreises für die fragliche Dienstleistung. Soweit allerdings gemischte Dienstleistungen von Rechenzentren Nebendienstleistungen zu den elektronisch erbrachten Dienstleistungen darstellen, d. h., untrennbar mit diesen verbunden sind, und im Ausland genutzt und in Anspruch genommen werden, erkennt die Überwachungsbehörde an, dass die Erwägung zum Nichtvorliegen eines wirtschaftlichen Vorteils auch hier Anwendung findet.

Zur dritten Maßnahme vertritt die Überwachungsbehörde die vorläufige Auffassung, dass Unternehmen aus anderen EWR-Staaten und von den Färöern, die Server und ähnliche Ausrüstung zur Nutzung in isländischen Rechenzentren nach Island importieren, durch die Befreiung von der isländischen MwSt ein wirtschaftlicher Vorteil in Form niedrigerer Kosten für die Computerausrüstung gewährt wird. Ferner stellte die Überwachungsbehörde fest, dass die Maßnahme selektiv ist und nicht mit der allgemeinen Struktur und Logik des isländischen MwSt-Systems im Einklang steht.

Schlussfolgerung

Die Überwachungsbehörde ist zu dem vorläufigen Schluss gekommen, dass die Maßnahmen in Form der MwSt-Befreiung für den Import von Servern und ähnlicher Ausrüstung sowie in Form der Nichterhebung der MwSt auf Transaktionen, die gemischte Dienstleistungen umfassen, bei denen es sich nicht um Nebendienstleistzungen zu elektronischen Dienstleistungen handelt, Beihilfen im Sinne von Artikel 61 Absatz 1 des EWR-Abkommens darstellen. Die Überwachungsbehörde hegt Zweifel an der Vereinbarkeit dieser Maßnahmen mit den beihilferechtlichen Vorschriften des EWR-Abkommens.

Aufgrund der vorstehenden Erwägungen hat die Überwachungsbehörde beschlossen, das förmliche Prüfverfahren nach Teil I Artikel 1 Absatz 2 des Protokolls 3 zum Abkommen zwischen den EFTA-Staaten über die Errichtung einer Überwachungsbehörde und eines Gerichtshofs zu eröffnen. Beteiligte werden aufgefordert, ihre Stellungnahmen zu der Maßnahme binnen eines Monats nach Veröffentlichung dieser Bekanntmachung im Amtsblatt der Europäischen Union zu übermitteln.

Nach Artikel 14 des Protokolls 3 können alle rechtswidrigen Beihilfen vom Empfänger zurückgefordert werden.

EFTA SURVEILLANCE AUTHORITY DECISION

No 3/13/COL

of 16 January 2013

to initiate the formal investigation procedure concerning certain amendments to Act No 50/1988 on Value Added Tax applicable to customers of Icelandic data centres

(Iceland)

THE EFTA SURVEILLANCE AUTHORITY (‘THE AUTHORITY’),

HAVING REGARD to the Agreement on the European Economic Area (‘the EEA Agreement’), in particular to Articles 61 to 63 and Protocol 26,

HAVING REGARD to the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court of Justice (‘the Surveillance and Court Agreement’), in particular to Article 24,

HAVING REGARD to Protocol 3 to the Surveillance and Court Agreement (‘Protocol 3’), in particular to Article 1(2) and (3) of Part I and Article 4(2) and (4) and Article 6 of Part II,

Whereas:

I.   FACTS

1.   Procedure

| (1) | Following pre-notification contacts by the Icelandic authorities (Events Nos 589334 and 593656), concerning amendments to the Act No 50/1988 on Value Added Tax (‘VAT Act’) applicable to customers of Icelandic data centres, the Authority on 6 May 2011 expressed its preliminary view that the measures possibly could entail State aid elements, and advised the Icelandic authorities not to introduce the amendments until they had been notified and approved by the Authority (Event No 597148). |
| --- | --- |

(1)

Following pre-notification contacts by the Icelandic authorities (Events Nos 589334 and 593656), concerning amendments to the Act No 50/1988 on Value Added Tax (‘VAT Act’) applicable to customers of Icelandic data centres, the Authority on 6 May 2011 expressed its preliminary view that the measures possibly could entail State aid elements, and advised the Icelandic authorities not to introduce the amendments until they had been notified and approved by the Authority (Event No 597148).

| (2) | By e-mail dated 20 June 2011 (Event No 603148), the Icelandic authorities informed the Authority that the proposed amendments to the VAT Act had been adopted by the Icelandic Parliament in the form of Act No 163/2010 on 18 December 2010 (‘Act No 163/2010’) that entered into force on 1 May 2011. |
| --- | --- |

(2)

By e-mail dated 20 June 2011 (Event No 603148), the Icelandic authorities informed the Authority that the proposed amendments to the VAT Act had been adopted by the Icelandic Parliament in the form of Act No 163/2010 on 18 December 2010 (‘Act No 163/2010’) that entered into force on 1 May 2011.

| (3) | By letter submitted on 2 September 2011 (Event No 607650), the Icelandic authorities notified to the Authority, for reasons of legal certainty, the amendments to the VAT Act affecting the data centre industry in Iceland, claiming that the notified measures do not constitute State aid. |
| --- | --- |

(3)

By letter submitted on 2 September 2011 (Event No 607650), the Icelandic authorities notified to the Authority, for reasons of legal certainty, the amendments to the VAT Act affecting the data centre industry in Iceland, claiming that the notified measures do not constitute State aid.

| (4) | By letter dated 21 December 2011 (Event No 610293), the Authority informed Iceland that it considered issuing a suspension injunction, pursuant to Article 11 of Part II of Protocol 3, with regard to the notified VAT Act amendments and invited the Icelandic authorities to provide comments. The Icelandic authorities subsequently submitted their comments and observations (Events Nos 622893, 632551 and 638241). |
| --- | --- |

(4)

By letter dated 21 December 2011 (Event No 610293), the Authority informed Iceland that it considered issuing a suspension injunction, pursuant to Article 11 of Part II of Protocol 3, with regard to the notified VAT Act amendments and invited the Icelandic authorities to provide comments. The Icelandic authorities subsequently submitted their comments and observations (Events Nos 622893, 632551 and 638241).

| (5) | By letter dated 16 July 2012 (Event No 640476), the Authority requested additional information regarding the VAT amendments and their implementation. The Icelandic authorities responded to the Authority’s request by letter of 11 September 2012 (Event No 646375) and submitted a draft regulation on the value added tax on the sale of services to foreign parties, purchases of services from abroad and services delivered by electronic means (‘the draft regulation’). |
| --- | --- |

(5)

By letter dated 16 July 2012 (Event No 640476), the Authority requested additional information regarding the VAT amendments and their implementation. The Icelandic authorities responded to the Authority’s request by letter of 11 September 2012 (Event No 646375) and submitted a draft regulation on the value added tax on the sale of services to foreign parties, purchases of services from abroad and services delivered by electronic means (‘the draft regulation’).

| (6) | Finally, on 5 December 2012, the Icelandic authorities submitted a letter summarising their position regarding VAT rules on data centre services and on the import of servers (Event No 655502). |
| --- | --- |

(6)

Finally, on 5 December 2012, the Icelandic authorities submitted a letter summarising their position regarding VAT rules on data centre services and on the import of servers (Event No 655502).

2.   Legal framework: the Icelandic system of value added tax

| (7) | According to Article 1 of the VAT Act, ‘[a] value added tax shall be paid to the Treasury of all inland transactions at all stages, as well as of imports of goods and services, as provided for in this Act.’ Further, Article 2 of the VAT Act specifies: ‘The tax liability covers all goods [...] and services.’ In line with Article 3, taxable persons are ‘those who sell or deliver goods or valuables on a professional or independent basis or perform taxable labour or service.’ |
| --- | --- |

(7)

According to Article 1 of the VAT Act, ‘[a] value added tax shall be paid to the Treasury of all inland transactions at all stages, as well as of imports of goods and services, as provided for in this Act.’ Further, Article 2 of the VAT Act specifies: ‘The tax liability covers all goods [...] and services.’ In line with Article 3, taxable persons are ‘those who sell or deliver goods or valuables on a professional or independent basis or perform taxable labour or service.’

| (8) | Article 11 provides: ‘The taxable turnover of a registered party includes all sales or deliveries of goods and valuables against payment, as well as sold labour and services.’ Based on Article 12 of the VAT Act, transactions involving certain goods and services are not included in the taxable turnover. |
| --- | --- |

(8)

Article 11 provides: ‘The taxable turnover of a registered party includes all sales or deliveries of goods and valuables against payment, as well as sold labour and services.’ Based on Article 12 of the VAT Act, transactions involving certain goods and services are not included in the taxable turnover.

| (9) | The basis for calculation of value added tax (VAT) on imports of goods is the customs price of the taxable good, which is determined in accordance with the provisions of the Customs Act No 88/2005, as amended. Article 36 of the VAT Act specifies certain exemptions from VAT upon importation, such as duty-free goods; goods exempted on the basis of international agreements; certain aircraft and ships; works of art; written material sent without payment and not for business purposes to scientific institutions, libraries and public institutions; and the import of goods (other than alcohol and tobacco products) under a specific value. |
| --- | --- |

(9)

The basis for calculation of value added tax (VAT) on imports of goods is the customs price of the taxable good, which is determined in accordance with the provisions of the Customs Act No 88/2005, as amended. Article 36 of the VAT Act specifies certain exemptions from VAT upon importation, such as duty-free goods; goods exempted on the basis of international agreements; certain aircraft and ships; works of art; written material sent without payment and not for business purposes to scientific institutions, libraries and public institutions; and the import of goods (other than alcohol and tobacco products) under a specific value.

| (10) | The currently applicable VAT rate in Iceland is 25,5 %, except for certain goods and services listed in Article 14(2) of the VAT Act, for which a reduced rate of 7 % is applicable. |
| --- | --- |

(10)

The currently applicable VAT rate in Iceland is 25,5 %, except for certain goods and services listed in Article 14(2) of the VAT Act, for which a reduced rate of 7 % is applicable.

3.   Description of the measures

| (11) | The Icelandic authorities have notified amendments to the VAT Act in the form of three different measures which were put in place by means of Articles 4 and 12 of Act No 163/2010: 1. non-imposition of VAT on transactions involving services supplied electronically to non-residents; 2. non-imposition of VAT on transactions involving the supply of mixed services by data centres in Iceland to non-residents; and 3. VAT exemption for the import of servers and similar equipment by non-residents for use in data centres in Iceland (1). |
| --- | --- |

(11)

The Icelandic authorities have notified amendments to the VAT Act in the form of three different measures which were put in place by means of Articles 4 and 12 of Act No 163/2010: 1. non-imposition of VAT on transactions involving services supplied electronically to non-residents; 2. non-imposition of VAT on transactions involving the supply of mixed services by data centres in Iceland to non-residents; and 3. VAT exemption for the import of servers and similar equipment by non-residents for use in data centres in Iceland (1).

3.1.   
  Non-imposition of VAT on electronically supplied services

| (12) | According to Article 12(1) of the VAT Act,
  ‘Taxable turnover does not include:






  1. | An exported good as well as labour and services provided abroad. [...] |
| --- | --- | --- |

(12)

According to Article 12(1) of the VAT Act,

‘Taxable turnover does not include:

1.

| 10. | Sales of services to parties neither domiciled nor having a venue of operations in this country, provided that the services are wholly used abroad. [...] Sales of services to parties neither domiciled nor having a venue of operations in this country are, in the same manner, exempt from taxable turnover, even if the service is not wholly used abroad, provided the purchaser could, if its operations were subject to registry in this country, count the value added tax on the purchase of the services as part of the input tax, cf. Article 15 and 16. [...]’ |
| --- | --- |

10.

| (13) | The original list of services falling within the scope of Article 12(1), point 10 of the VAT Act was amended to exclude from taxable turnover (2):






  (i) | ‘[...] data processing and the transfer of information’ (3); |
| --- | --- | --- |

(13)

The original list of services falling within the scope of Article 12(1), point 10 of the VAT Act was amended to exclude from taxable turnover (2):

(i)

‘[...] data processing and the transfer of information’ (3);

| (ii) | ‘electronically supplied services; these services shall always be considered to be used where the buyer of the services has his residence or a place of business; the same applies to the sale by data centres of mixed services to buyers with residence abroad and not with a permanent establishment in this country’ (4). |
| --- | --- |

(ii)

‘electronically supplied services; these services shall always be considered to be used where the buyer of the services has his residence or a place of business; the same applies to the sale by data centres of mixed services to buyers with residence abroad and not with a permanent establishment in this country’ (4).

| (14) | As a result of these amendments, non-resident customers of data centres may purchase electronically supplied services in Iceland without paying Icelandic VAT. |
| --- | --- |

(14)

As a result of these amendments, non-resident customers of data centres may purchase electronically supplied services in Iceland without paying Icelandic VAT.

| (15) | According to Chapter 3 of the draft regulation, the concept of ‘electronically supplied services’‘encompasses a service delivered over the Internet or another network, automatically with a minimum of human interference where the use of information technology is a necessary part of the delivery’ (5). The regulation lists what types of services are to be considered as ‘electronically supplied services’ and what types of services fall outside the scope of the concept. Examples of ‘electronically supplied services’ include the Web hosting and maintenance of software and equipment for remote processing and services delivered automatically from computer equipment over the Internet or a network in response to a special data input from the recipient. The delivery of CD-ROM’s, disk and similar tangible means, repair for computer equipment and services due to data storage are clearly excluded from the term ‘electronically supplied services’. |
| --- | --- |

(15)

According to Chapter 3 of the draft regulation, the concept of ‘electronically supplied services’‘encompasses a service delivered over the Internet or another network, automatically with a minimum of human interference where the use of information technology is a necessary part of the delivery’ (5). The regulation lists what types of services are to be considered as ‘electronically supplied services’ and what types of services fall outside the scope of the concept. Examples of ‘electronically supplied services’ include the Web hosting and maintenance of software and equipment for remote processing and services delivered automatically from computer equipment over the Internet or a network in response to a special data input from the recipient. The delivery of CD-ROM’s, disk and similar tangible means, repair for computer equipment and services due to data storage are clearly excluded from the term ‘electronically supplied services’.

3.2.   
  Non-imposition of VAT on supply of mixed services to customers of data centres

| (16) | Act No 163/2010 also amended Article 12(1), point 10 of the VAT Act to exclude from taxable turnover mixed services provided by data centres to customers established abroad. These services are considered to be used abroad and, thus, are not subject to Icelandic VAT. |
| --- | --- |

(16)

Act No 163/2010 also amended Article 12(1), point 10 of the VAT Act to exclude from taxable turnover mixed services provided by data centres to customers established abroad. These services are considered to be used abroad and, thus, are not subject to Icelandic VAT.

| (17) | The Icelandic authorities have explained that mixed services are inherently linked to, and inseparable from, the provision of electronically supplied services of data centres, but do not fall under this term. As examples, the Icelandic authorities mentioned hosting, supervision and the cooling of servers. However, unlike the concept of ‘electronically supplied services’, there is no clear definition in the applicable laws, regulations or guidelines of the term ‘mixed services’ in Article 12(1), point 10 of the VAT Act. |
| --- | --- |

(17)

The Icelandic authorities have explained that mixed services are inherently linked to, and inseparable from, the provision of electronically supplied services of data centres, but do not fall under this term. As examples, the Icelandic authorities mentioned hosting, supervision and the cooling of servers. However, unlike the concept of ‘electronically supplied services’, there is no clear definition in the applicable laws, regulations or guidelines of the term ‘mixed services’ in Article 12(1), point 10 of the VAT Act.

3.3.   
  VAT exemption for import of servers

| (18) | The new Article 42A of the VAT Act states that:
  ‘[i]mportation of servers and similar equipment shall be exempted from VAT under the condition that the owners are residents in another Member State of the EEA, EFTA or the Faeroe Islands and do not have a permanent establishment in Iceland within the meaning of Article 3, point 4 of Act No 90/2003 on Income Tax. Similar equipment shall mean equipment which forms an integral part of the functionality of the servers and can only be used by the real owner of the server.’ This provision shall be subject to revision after two years from the time it has entered into force. |
| --- | --- |

(18)

The new Article 42A of the VAT Act states that:

‘[i]mportation of servers and similar equipment shall be exempted from VAT under the condition that the owners are residents in another Member State of the EEA, EFTA or the Faeroe Islands and do not have a permanent establishment in Iceland within the meaning of Article 3, point 4 of Act No 90/2003 on Income Tax. Similar equipment shall mean equipment which forms an integral part of the functionality of the servers and can only be used by the real owner of the server.’ This provision shall be subject to revision after two years from the time it has entered into force.

| (19) | According to this provision, non-resident owners of servers are exempted from paying VAT on the import of servers and similar equipment into Iceland, provided the following additional requirements are cumulatively fulfilled (6):






  — | the owner of the server(s) and similar equipment must be a taxable person for VAT transactions in his country of residence, |
| --- | --- | --- |

(19)

According to this provision, non-resident owners of servers are exempted from paying VAT on the import of servers and similar equipment into Iceland, provided the following additional requirements are cumulatively fulfilled (6):

—

the owner of the server(s) and similar equipment must be a taxable person for VAT transactions in his country of residence,

| — | the taxable activity of the owner of the server(s) and similar equipment would be subject to registration and taxable in Iceland according to the VAT Act, if it was operated in Iceland, |
| --- | --- |

—

the taxable activity of the owner of the server(s) and similar equipment would be subject to registration and taxable in Iceland according to the VAT Act, if it was operated in Iceland,

| — | servers and similar equipment must be imported into Iceland exclusively to be used and located in a data centre with which the owner conducts business, |
| --- | --- |

—

servers and similar equipment must be imported into Iceland exclusively to be used and located in a data centre with which the owner conducts business,

| — | servers and similar equipment must be exclusively used by the owner, and not in any other operation of the data centre, |
| --- | --- |

—

servers and similar equipment must be exclusively used by the owner, and not in any other operation of the data centre,

| — | the processing of servers and similar equipment must be used abroad or for the benefit of persons who do not have a residence or a permanent establishment in Iceland. |
| --- | --- |

—

the processing of servers and similar equipment must be used abroad or for the benefit of persons who do not have a residence or a permanent establishment in Iceland.

| (20) | The Icelandic authorities have explained that ‘similar equipment’ necessary for the functioning of a server can, inter alia, be computers, cables and other electronic devices. Pursuant to the Guidelines issued by the Ministry of Finance to the Director of Customs on 29 June 2011 (‘the Guidelines’), servers fall under tariff number 8471 and similar equipment under tariff number 8517. |
| --- | --- |

(20)

The Icelandic authorities have explained that ‘similar equipment’ necessary for the functioning of a server can, inter alia, be computers, cables and other electronic devices. Pursuant to the Guidelines issued by the Ministry of Finance to the Director of Customs on 29 June 2011 (‘the Guidelines’), servers fall under tariff number 8471 and similar equipment under tariff number 8517.

| (21) | The Icelandic authorities have clarified that the owners of the servers can be large computer companies that produce the servers themselves and smaller companies that decide to store their servers purchased abroad in Iceland. Therefore, the exemption covers various situations: the owner has produced the server (no VAT due) which is being transported to the Icelandic data centre; the owner has purchased the server for its own use in the country of operation (has paid VAT in the country of operation) and then decided to place this server in the Icelandic data centre; or the owner has purchased the server in order to import it into Iceland (no VAT due in Iceland, for instance under Article 146(1)(a) of the EU VAT Directive). In all those cases, the customers remain the owner of the servers after they have been transported into Iceland. |
| --- | --- |

(21)

The Icelandic authorities have clarified that the owners of the servers can be large computer companies that produce the servers themselves and smaller companies that decide to store their servers purchased abroad in Iceland. Therefore, the exemption covers various situations: the owner has produced the server (no VAT due) which is being transported to the Icelandic data centre; the owner has purchased the server for its own use in the country of operation (has paid VAT in the country of operation) and then decided to place this server in the Icelandic data centre; or the owner has purchased the server in order to import it into Iceland (no VAT due in Iceland, for instance under Article 146(1)(a) of the EU VAT Directive). In all those cases, the customers remain the owner of the servers after they have been transported into Iceland.

| (22) | The Icelandic authorities have explained that it is likely to be considered that the place of business (so-called ‘permanent establishment’ in the terminology of the Act on Income Tax No 90/2003) of a customer of a data centre with facilities such as offices, machinery or equipment situated in the Icelandic territory is Iceland (7). However, in the view of the Icelandic authorities, only the operation of large companies would constitute a ‘permanent establishment’ and therefore trigger the VAT and income tax liability in Iceland (8). |
| --- | --- |

(22)

The Icelandic authorities have explained that it is likely to be considered that the place of business (so-called ‘permanent establishment’ in the terminology of the Act on Income Tax No 90/2003) of a customer of a data centre with facilities such as offices, machinery or equipment situated in the Icelandic territory is Iceland (7). However, in the view of the Icelandic authorities, only the operation of large companies would constitute a ‘permanent establishment’ and therefore trigger the VAT and income tax liability in Iceland (8).

4.   Beneficiaries

| (23) | The Authority has identified three groups of potential beneficiaries of the notified measures:






  (a) | any customer of Icelandic data centres, that is established abroad and does not have permanent residence in Iceland; |
| --- | --- | --- |

(23)

The Authority has identified three groups of potential beneficiaries of the notified measures:

(a)

any customer of Icelandic data centres, that is established abroad and does not have permanent residence in Iceland;

| (b) | importers of servers and similar equipment to Iceland; and |
| --- | --- |

(b)

importers of servers and similar equipment to Iceland; and

| (c) | indirectly: data centres established in Iceland. |
| --- | --- |

(c)

indirectly: data centres established in Iceland.

5.   Duration

| (24) | The amendments to the VAT Act entered into force on 1 May 2011. The Icelandic authorities have not provided any indication as to the duration of these exemptions. Article 42A shall however be subject to revision after two years from the time it entered into force, i.e., by May 2013. |
| --- | --- |

(24)

The amendments to the VAT Act entered into force on 1 May 2011. The Icelandic authorities have not provided any indication as to the duration of these exemptions. Article 42A shall however be subject to revision after two years from the time it entered into force, i.e., by May 2013.

6.   Comments by the Icelandic authorities

| (25) | As stated in the opinion of the Economic and Tax Committee of the Althingi, the aim of the amendments is to ensure that the business environment of data centres in Iceland, in terms of VAT treatment, is comparable with that of their competitors operating in the EU. In particular, the amendment concerning electronically supplied services is considered to be of a general nature adapting the VAT system to a changing environment in the area of electronic sales of goods and services, where the border between the country of the seller and the country of the customer has become blurred or even no longer exists. Furthermore, the objective is to enhance the competitiveness of the Icelandic data centres and promote new use of Iceland’s energy resources for the needs of the data centre industry. |
| --- | --- |

(25)

As stated in the opinion of the Economic and Tax Committee of the Althingi, the aim of the amendments is to ensure that the business environment of data centres in Iceland, in terms of VAT treatment, is comparable with that of their competitors operating in the EU. In particular, the amendment concerning electronically supplied services is considered to be of a general nature adapting the VAT system to a changing environment in the area of electronic sales of goods and services, where the border between the country of the seller and the country of the customer has become blurred or even no longer exists. Furthermore, the objective is to enhance the competitiveness of the Icelandic data centres and promote new use of Iceland’s energy resources for the needs of the data centre industry.

| (26) | The Icelandic authorities have submitted that the measure relating to ‘electronically supplied services’ is in line with the export principle in the Icelandic VAT Act. According to this principle, taxable turnover does not include exported goods and services provided abroad (cf. Article 12(1), point 1 of the VAT Act). In addition, the amendment is built upon provisions of Directive 2006/112/EC on the common system of value added tax (the ‘EU VAT Directive’) (9) to ensure consistency between the term ‘electronically supplied services’ in Iceland and the same concept in the EU (10). |
| --- | --- |

(26)

The Icelandic authorities have submitted that the measure relating to ‘electronically supplied services’ is in line with the export principle in the Icelandic VAT Act. According to this principle, taxable turnover does not include exported goods and services provided abroad (cf. Article 12(1), point 1 of the VAT Act). In addition, the amendment is built upon provisions of Directive 2006/112/EC on the common system of value added tax (the ‘EU VAT Directive’) (9) to ensure consistency between the term ‘electronically supplied services’ in Iceland and the same concept in the EU (10).

| (27) | The VAT exemption for import of servers was proposed during the discussions of Act No 163/2010 in the Economic and Tax Committee of the Althingi. The Icelandic authorities have explained that the amendment for electronically supplied services alone would not be sufficient to bring the Icelandic data centre industry to a comparable level with the data centre industry in the EU. The amendment would therefore, according to the Icelandic authorities, adapt the Icelandic VAT system to that of EU Member States (11). |
| --- | --- |

(27)

The VAT exemption for import of servers was proposed during the discussions of Act No 163/2010 in the Economic and Tax Committee of the Althingi. The Icelandic authorities have explained that the amendment for electronically supplied services alone would not be sufficient to bring the Icelandic data centre industry to a comparable level with the data centre industry in the EU. The amendment would therefore, according to the Icelandic authorities, adapt the Icelandic VAT system to that of EU Member States (11).

| (28) | Furthermore, the Icelandic authorities have claimed that since the provision of data centre services requires the use of servers, and certain customers insist on the use of their own servers in the data centres, this requires the transfer of such servers from the customer’s location to Iceland. Upon transfer to Iceland, the customers remain the owners of the servers. There is therefore no question of supply or acquisition of goods, which would trigger an obligation to pay VAT. The servers are not put into free circulation in Iceland. This situation, in the view of the Icelandic authorities, reflects the principle that when goods are transferred only for the purposes of the provision of a service, and without a change in ownership, the transfer of such goods forms part of the provision of the service and is therefore not taxed separately for VAT purposes. |
| --- | --- |

(28)

Furthermore, the Icelandic authorities have claimed that since the provision of data centre services requires the use of servers, and certain customers insist on the use of their own servers in the data centres, this requires the transfer of such servers from the customer’s location to Iceland. Upon transfer to Iceland, the customers remain the owners of the servers. There is therefore no question of supply or acquisition of goods, which would trigger an obligation to pay VAT. The servers are not put into free circulation in Iceland. This situation, in the view of the Icelandic authorities, reflects the principle that when goods are transferred only for the purposes of the provision of a service, and without a change in ownership, the transfer of such goods forms part of the provision of the service and is therefore not taxed separately for VAT purposes.

| (29) | Moreover, in the view of the Icelandic authorities, the exemption from VAT on the import of servers is inherent in the Icelandic VAT system, as pursuant to Article 36(1) of the VAT Act there exists a possibility to exempt specified imported goods from VAT. |
| --- | --- |

(29)

Moreover, in the view of the Icelandic authorities, the exemption from VAT on the import of servers is inherent in the Icelandic VAT system, as pursuant to Article 36(1) of the VAT Act there exists a possibility to exempt specified imported goods from VAT.

| (30) | Finally, the Icelandic authorities refer to Article 138 of the EU VAT Directive, according to which there is no VAT due on intra-Community transactions. |
| --- | --- |

(30)

Finally, the Icelandic authorities refer to Article 138 of the EU VAT Directive, according to which there is no VAT due on intra-Community transactions.

| (31) | The Icelandic authorities have also argued that most (if not all) comparable VAT systems have exemptions from their scope of application which are based on economic facts and considerations, and are in line with the nature and general structure of the tax system. |
| --- | --- |

(31)

The Icelandic authorities have also argued that most (if not all) comparable VAT systems have exemptions from their scope of application which are based on economic facts and considerations, and are in line with the nature and general structure of the tax system.

II.   ASSESSMENT

1.   The presence of State aid

| (32) | Article 61(1) of the EEA Agreement reads as follows:
  ‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’ |
| --- | --- |

(32)

Article 61(1) of the EEA Agreement reads as follows:

‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’

1.1.   
  Transfer of State resources

| (33) | The aid measure must be granted by the State or through State resources. The granting of a tax exemption involves a loss of tax revenues which is equivalent to the granting of State resources (12). The three measures introduced with the entry into force of Act No 163/2010 all involve loss of revenue for the Icelandic State in the form of VAT not being charged. |
| --- | --- |

(33)

The aid measure must be granted by the State or through State resources. The granting of a tax exemption involves a loss of tax revenues which is equivalent to the granting of State resources (12). The three measures introduced with the entry into force of Act No 163/2010 all involve loss of revenue for the Icelandic State in the form of VAT not being charged.

1.2.   
  Economic advantage

| (34) | The measures confer upon the identified direct beneficiaries an advantage by relieving them of charges (non-payment of VAT for purchasing services and importing servers) that would normally be borne from their budgets. |
| --- | --- |

(34)

The measures confer upon the identified direct beneficiaries an advantage by relieving them of charges (non-payment of VAT for purchasing services and importing servers) that would normally be borne from their budgets.

| (35) | The payment of taxes is an operating cost incurred in the normal course of an undertaking’s economic activity, which is normally borne by the undertaking itself. In general, an exemption from a tax that would normally be due or the non-imposition of a tax confers an advantage on the eligible companies. These companies are granted an advantage because their operating costs are reduced in comparison with others that are in a similar factual and legal position. |
| --- | --- |

(35)

The payment of taxes is an operating cost incurred in the normal course of an undertaking’s economic activity, which is normally borne by the undertaking itself. In general, an exemption from a tax that would normally be due or the non-imposition of a tax confers an advantage on the eligible companies. These companies are granted an advantage because their operating costs are reduced in comparison with others that are in a similar factual and legal position.

| (36) | As regards services that are considered to be supplied in Iceland, in the normal course of business, VAT would have been levied on those transactions. Therefore, by the non-imposition of VAT, the customers of electronically supplied services as well as those of mixed services are in principle afforded an economic advantage in the form of a lower purchase price for the respective services due to the relief from the Icelandic VAT. |
| --- | --- |

(36)

As regards services that are considered to be supplied in Iceland, in the normal course of business, VAT would have been levied on those transactions. Therefore, by the non-imposition of VAT, the customers of electronically supplied services as well as those of mixed services are in principle afforded an economic advantage in the form of a lower purchase price for the respective services due to the relief from the Icelandic VAT.

| (37) | Companies from other EEA countries and the Faeroe Islands that import servers and similar equipment to Iceland for their use in Icelandic data centres are afforded an economic advantage in the form of lower costs for the computer equipment imported to Iceland due to the relief from the payment of the Icelandic VAT, as described above. In the normal course of business, VAT would have been levied on those goods upon their entry into the Icelandic customs territory. The owners of such servers and similar equipment imported to Iceland are, therefore, provided with an economic advantage over other importers of goods. |
| --- | --- |

(37)

Companies from other EEA countries and the Faeroe Islands that import servers and similar equipment to Iceland for their use in Icelandic data centres are afforded an economic advantage in the form of lower costs for the computer equipment imported to Iceland due to the relief from the payment of the Icelandic VAT, as described above. In the normal course of business, VAT would have been levied on those goods upon their entry into the Icelandic customs territory. The owners of such servers and similar equipment imported to Iceland are, therefore, provided with an economic advantage over other importers of goods.

| (38) | By exempting customers of data centres located in Iceland from some normally levied VAT, the costs of the customers are reduced and therefore it becomes more attractive for these undertakings to conduct business with data centres in Iceland. |
| --- | --- |

(38)

By exempting customers of data centres located in Iceland from some normally levied VAT, the costs of the customers are reduced and therefore it becomes more attractive for these undertakings to conduct business with data centres in Iceland.

1.3.   
  Selectivity

| (39) | For a measure to be aid, it must be selective in that it favours ‘certain undertakings or the production of certain goods’. |
| --- | --- |

(39)

For a measure to be aid, it must be selective in that it favours ‘certain undertakings or the production of certain goods’.

| (40) | The assessment of selectivity requires determining whether under a particular legal regime a national measure favours certain undertakings or the production of certain goods in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation (13). The concept of State aid does not refer to measures which differentiate between undertakings and which are, prima facie, selective where that differentiation arises from the nature or the general scheme of the system of which they form part (14). |
| --- | --- |

(40)

The assessment of selectivity requires determining whether under a particular legal regime a national measure favours certain undertakings or the production of certain goods in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation (13). The concept of State aid does not refer to measures which differentiate between undertakings and which are, prima facie, selective where that differentiation arises from the nature or the general scheme of the system of which they form part (14).

| (41) | In the following, the Authority will assess whether the notified amendments constitute selective measures and, the case being, whether they fall within the logic and general nature of the VAT system in Iceland. |
| --- | --- |

(41)

In the following, the Authority will assess whether the notified amendments constitute selective measures and, the case being, whether they fall within the logic and general nature of the VAT system in Iceland.

1.3.1.   The notified amendments constitute prima facie selective measures

| (42) | The non-imposition of VAT for the electronically supplied services and mixed services benefits only certain groups of undertakings, namely, non-resident customers of data centres located in Iceland. |
| --- | --- |

(42)

The non-imposition of VAT for the electronically supplied services and mixed services benefits only certain groups of undertakings, namely, non-resident customers of data centres located in Iceland.

| (43) | The exemption from VAT for the import of servers to be used in Iceland by foreign customers also benefits a selective group of undertakings. It only concerns foreign undertakings that import their own servers into Iceland to be used in data centres located in Iceland. |
| --- | --- |

(43)

The exemption from VAT for the import of servers to be used in Iceland by foreign customers also benefits a selective group of undertakings. It only concerns foreign undertakings that import their own servers into Iceland to be used in data centres located in Iceland.

| (44) | The Authority considers that all undertakings which receive services from companies located in Iceland or import their own goods to be used in Iceland are in the same legal and factual position as the identified beneficiaries of the notified VAT amendments. Other companies receiving services from Icelandic undertakings or importing own goods necessary for carrying out their business activities are subject to generally applicable VAT rules. Therefore, the preliminary opinion of the Authority is that the notified amendments are selective. At this stage, the Authority is of the view that there is no reason to conclude that the beneficiary undertakings are in a different legal and factual situation to the other undertakings subject to VAT taxation in Iceland. Therefore, the notified amendments are selective. |
| --- | --- |

(44)

The Authority considers that all undertakings which receive services from companies located in Iceland or import their own goods to be used in Iceland are in the same legal and factual position as the identified beneficiaries of the notified VAT amendments. Other companies receiving services from Icelandic undertakings or importing own goods necessary for carrying out their business activities are subject to generally applicable VAT rules. Therefore, the preliminary opinion of the Authority is that the notified amendments are selective. At this stage, the Authority is of the view that there is no reason to conclude that the beneficiary undertakings are in a different legal and factual situation to the other undertakings subject to VAT taxation in Iceland. Therefore, the notified amendments are selective.

| (45) | The Authority notes that according to the information provided by the Icelandic authorities the measures regarding electronically supplied services and mixed services are applicable to all non-resident customers of such services whereas the exemption for the import of servers only benefits persons residing in another Member State of the EEA, the European Free Trade Association (EFTA) and the Faeroe Islands. The Icelandic authorities have however not provided any justification for their decision to determine potential beneficiaries of the three measures differently. They are hereby invited to do so. |
| --- | --- |

(45)

The Authority notes that according to the information provided by the Icelandic authorities the measures regarding electronically supplied services and mixed services are applicable to all non-resident customers of such services whereas the exemption for the import of servers only benefits persons residing in another Member State of the EEA, the European Free Trade Association (EFTA) and the Faeroe Islands. The Icelandic authorities have however not provided any justification for their decision to determine potential beneficiaries of the three measures differently. They are hereby invited to do so.

1.3.2.   Logic and general nature of the scheme

| (46) | A specific or selective tax measure can nevertheless be justified by the logic of the tax system (15). Measures intended partially or wholly to exempt firms in a particular sector from the charges arising from the normal application of the general system can constitute State aid if there is no justification for the exemption on the basis of the nature and logic of the general tax system (16). The Authority must assess whether the different treatment of undertakings as regards advantages or burdens introduced by the tax measure in question arise from the nature or the general system of the overall scheme which applies. Where such a differentiation is based on objectives other than those pursued by the overall scheme, the measure in question would in principle be considered selective. |
| --- | --- |

(46)

A specific or selective tax measure can nevertheless be justified by the logic of the tax system (15). Measures intended partially or wholly to exempt firms in a particular sector from the charges arising from the normal application of the general system can constitute State aid if there is no justification for the exemption on the basis of the nature and logic of the general tax system (16). The Authority must assess whether the different treatment of undertakings as regards advantages or burdens introduced by the tax measure in question arise from the nature or the general system of the overall scheme which applies. Where such a differentiation is based on objectives other than those pursued by the overall scheme, the measure in question would in principle be considered selective.

| (47) | According to established case law, it is for the EFTA State that has introduced different treatment between undertakings to prove that it is justified by the nature and general scheme of the system in question (17). The Authority must thereafter consider whether an amendment to the tax rules meets the objectives inherent in the tax system itself, or whether it pursues other objectives. |
| --- | --- |

(47)

According to established case law, it is for the EFTA State that has introduced different treatment between undertakings to prove that it is justified by the nature and general scheme of the system in question (17). The Authority must thereafter consider whether an amendment to the tax rules meets the objectives inherent in the tax system itself, or whether it pursues other objectives.

| (48) | According to the information provided by the Icelandic authorities, the objective of the notified amendments is to bring the Icelandic data centre industry to a comparable level with the data centre industry in the EU. The non-imposition of VAT for electronically supplied services and mixed services and the exemption from VAT for the import of servers are designed to attract a mobile (and tax sensitive) service sector to Iceland, the data centre industry. |
| --- | --- |

(48)

According to the information provided by the Icelandic authorities, the objective of the notified amendments is to bring the Icelandic data centre industry to a comparable level with the data centre industry in the EU. The non-imposition of VAT for electronically supplied services and mixed services and the exemption from VAT for the import of servers are designed to attract a mobile (and tax sensitive) service sector to Iceland, the data centre industry.

| (49) | It is important to note that in this case the reference tax framework regarding which it has to be examined whether the objective pursued with the notified amendments falls within its general nature and logic of the system is the Icelandic VAT system. |
| --- | --- |

(49)

It is important to note that in this case the reference tax framework regarding which it has to be examined whether the objective pursued with the notified amendments falls within its general nature and logic of the system is the Icelandic VAT system.

1.3.2.1.   The non-imposition of VAT on electronically supplied services

| (50) | The Authority considers that the non-imposition of VAT on electronically supplied services provided abroad falls within the logic of the VAT system. Under the general principle of the Icelandic VAT legislation, services provided abroad are not subject to the Icelandic VAT. This is in line with the so-called ‘export principle’ (also called ‘destination principle’), according to which VAT is levied in the place where the service is actually used and enjoyed, with the aim of preventing double taxation, non-taxation or distortion of competition (18). Since electronically supplied services provided from Iceland to the non-resident customers are effectively used and enjoyed outside Iceland, normally in the country of residence of the customer, they are not considered to be supplied in the Icelandic territory and therefore the providers of those services are not obliged to charge the Icelandic VAT. As the place of taxation for those transactions is the country of establishment of the customer, in order to avoid double taxation, the country of supplier of the service does not levy VAT (19). Tax neutrality is not only a principle in the Icelandic VAT system but also a general principle in international VAT systems. |
| --- | --- |

(50)

The Authority considers that the non-imposition of VAT on electronically supplied services provided abroad falls within the logic of the VAT system. Under the general principle of the Icelandic VAT legislation, services provided abroad are not subject to the Icelandic VAT. This is in line with the so-called ‘export principle’ (also called ‘destination principle’), according to which VAT is levied in the place where the service is actually used and enjoyed, with the aim of preventing double taxation, non-taxation or distortion of competition (18). Since electronically supplied services provided from Iceland to the non-resident customers are effectively used and enjoyed outside Iceland, normally in the country of residence of the customer, they are not considered to be supplied in the Icelandic territory and therefore the providers of those services are not obliged to charge the Icelandic VAT. As the place of taxation for those transactions is the country of establishment of the customer, in order to avoid double taxation, the country of supplier of the service does not levy VAT (19). Tax neutrality is not only a principle in the Icelandic VAT system but also a general principle in international VAT systems.

| (51) | In light of the above, the Authority concludes that the non-imposition of VAT on non-resident taxable customers of services supplied electronically from Iceland is in line with the general principle of tax neutrality in the Icelandic VAT system and throughout the EEA. Therefore, it does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement. |
| --- | --- |

(51)

In light of the above, the Authority concludes that the non-imposition of VAT on non-resident taxable customers of services supplied electronically from Iceland is in line with the general principle of tax neutrality in the Icelandic VAT system and throughout the EEA. Therefore, it does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.

1.3.2.2.   The non-imposition of VAT on mixed services

| (52) | There is no definition of mixed services to be found in Icelandic legislation. The term ‘mixed services’ is open-ended and it cannot be established that all mixed services provided by the Icelandic data centres to non-resident customers are actually used and enjoyed abroad. |
| --- | --- |

(52)

There is no definition of mixed services to be found in Icelandic legislation. The term ‘mixed services’ is open-ended and it cannot be established that all mixed services provided by the Icelandic data centres to non-resident customers are actually used and enjoyed abroad.

| (53) | To the extent that the mixed services are inseparable from and inherently linked to electronically supplied services, and are used and enjoyed abroad, they are covered by the same considerations regarding tax neutrality as electronically supplied services. Therefore, the non-imposition of VAT on those mixed services that are, in this sense, ‘ancillary’ to the electronically supplied services provided by the Icelandic data centres to non-resident customers also falls within the logic of the VAT system. |
| --- | --- |

(53)

To the extent that the mixed services are inseparable from and inherently linked to electronically supplied services, and are used and enjoyed abroad, they are covered by the same considerations regarding tax neutrality as electronically supplied services. Therefore, the non-imposition of VAT on those mixed services that are, in this sense, ‘ancillary’ to the electronically supplied services provided by the Icelandic data centres to non-resident customers also falls within the logic of the VAT system.

| (54) | As regards those mixed services which cannot be considered to be supplied abroad, according to the Icelandic authorities, most comparable VAT systems contain certain rules on items and services which are not included in the taxable turnover and are therefore exempted from VAT liability. At the outset, the Authority considers the fact that other VAT systems provide for certain exemptions does not in itself justify non-imposition of VAT in Iceland. Whether a particular exception falls within the logic of the system has to be assessed first and foremost with respect to the reference taxation system (20). |
| --- | --- |

(54)

As regards those mixed services which cannot be considered to be supplied abroad, according to the Icelandic authorities, most comparable VAT systems contain certain rules on items and services which are not included in the taxable turnover and are therefore exempted from VAT liability. At the outset, the Authority considers the fact that other VAT systems provide for certain exemptions does not in itself justify non-imposition of VAT in Iceland. Whether a particular exception falls within the logic of the system has to be assessed first and foremost with respect to the reference taxation system (20).

| (55) | The Authority considers, at this stage, that the Icelandic authorities have not provided sufficient reasons to justify that the non-imposition of VAT on those mixed services that are not inseparable from and inherently linked to electronically supplied services falls within the nature and logic of the Icelandic VAT system. |
| --- | --- |

(55)

The Authority considers, at this stage, that the Icelandic authorities have not provided sufficient reasons to justify that the non-imposition of VAT on those mixed services that are not inseparable from and inherently linked to electronically supplied services falls within the nature and logic of the Icelandic VAT system.

1.3.2.3.   The VAT exemption on the import of servers

| (56) | In relation to the import of servers, the Icelandic authorities have argued that Article 36(1) of the VAT Act provides for a possibility to exempt specified imported goods from VAT, and therefore the VAT exemption on the import of servers is inherent in the VAT system. In addition, they have argued that most VAT systems provide for certain exemptions which are based on economic facts and the nature and general structure of the tax system in the country in question. |
| --- | --- |

(56)

In relation to the import of servers, the Icelandic authorities have argued that Article 36(1) of the VAT Act provides for a possibility to exempt specified imported goods from VAT, and therefore the VAT exemption on the import of servers is inherent in the VAT system. In addition, they have argued that most VAT systems provide for certain exemptions which are based on economic facts and the nature and general structure of the tax system in the country in question.

| (57) | The Authority considers that the exemptions foreseen under Article 36(1) (artist works imported by the author, specific literary works, vehicles for rescue purposes, goods exempt from custom duties, etc.) are very limited and not necessarily linked to the provision of an economic activity, which is ultimately the reason for taxing VAT. On the contrary, the companies that will benefit from the exemption from VAT on the import of servers will carry out this import of their servers as an intrinsic part of their economic activities. Economic activities are normally subject to taxation. |
| --- | --- |

(57)

The Authority considers that the exemptions foreseen under Article 36(1) (artist works imported by the author, specific literary works, vehicles for rescue purposes, goods exempt from custom duties, etc.) are very limited and not necessarily linked to the provision of an economic activity, which is ultimately the reason for taxing VAT. On the contrary, the companies that will benefit from the exemption from VAT on the import of servers will carry out this import of their servers as an intrinsic part of their economic activities. Economic activities are normally subject to taxation.

| (58) | It is not within the general nature and logic of the Icelandic VAT system to favour the production of Icelandic goods or to improve the competitive conditions of Icelandic companies over their competitors established elsewhere in the EEA. The proposed amendments ultimately appear to lead to improved competitive conditions for the data centres industry established in Iceland over their competitors elsewhere in the EEA. Indeed the Icelandic authorities have not pointed to any examples of such provisions in the VAT Act to justify the notified amendments. If there were any such examples, they would be likely to constitute a violation of Article 14 of the EEA Agreement (21). |
| --- | --- |

(58)

It is not within the general nature and logic of the Icelandic VAT system to favour the production of Icelandic goods or to improve the competitive conditions of Icelandic companies over their competitors established elsewhere in the EEA. The proposed amendments ultimately appear to lead to improved competitive conditions for the data centres industry established in Iceland over their competitors elsewhere in the EEA. Indeed the Icelandic authorities have not pointed to any examples of such provisions in the VAT Act to justify the notified amendments. If there were any such examples, they would be likely to constitute a violation of Article 14 of the EEA Agreement (21).

| (59) | The Icelandic authorities have further invoked a principle, according to which when goods are transferred only for the purposes of the provision of a service, and without a change in ownership, the transfer of such goods forms part of the provision of the service and is therefore not taxed separately for VAT purposes. However, in the preliminary view of the Authority, this principle is not applicable in the case of imported servers, as the goods are not transferred for the purpose of provision of a service by the customer of the data centre, but rather in order to be provided with a service by the Icelandic data centre. |
| --- | --- |

(59)

The Icelandic authorities have further invoked a principle, according to which when goods are transferred only for the purposes of the provision of a service, and without a change in ownership, the transfer of such goods forms part of the provision of the service and is therefore not taxed separately for VAT purposes. However, in the preliminary view of the Authority, this principle is not applicable in the case of imported servers, as the goods are not transferred for the purpose of provision of a service by the customer of the data centre, but rather in order to be provided with a service by the Icelandic data centre.

| (60) | In light of the above considerations, the Authority has doubts as to whether the exemption from VAT payment on the import of servers and the non-imposition of VAT on mixed services does not appear to be an adaptation of a general scheme particular to the nature and overall structure of the Icelandic VAT system. On the contrary, the amendments seem to have been adopted with the economic and political objective (22) of attracting foreign undertakings to purchase data centre services in Iceland and consequently improving the competitiveness of the Icelandic data centre industry (23). These considerations, in the Authority’s preliminary opinion, do not form part of the logic and general nature of a consumer tax system (24). |
| --- | --- |

(60)

In light of the above considerations, the Authority has doubts as to whether the exemption from VAT payment on the import of servers and the non-imposition of VAT on mixed services does not appear to be an adaptation of a general scheme particular to the nature and overall structure of the Icelandic VAT system. On the contrary, the amendments seem to have been adopted with the economic and political objective (22) of attracting foreign undertakings to purchase data centre services in Iceland and consequently improving the competitiveness of the Icelandic data centre industry (23). These considerations, in the Authority’s preliminary opinion, do not form part of the logic and general nature of a consumer tax system (24).

| (61) | The Icelandic authorities claim that the measures in question are meant as an attempt to adapt the Icelandic VAT system to the VAT systems of EU Member States in order to secure a similar competitive environment for the domestic date industry as has been created within the EU. In the latest correspondence with the Authority, the Icelandic authorities provided some information regarding the VAT treatment of import of servers in some EU Member States (25). The Authority nevertheless invites the Icelandic authorities to provide more substantial information not only supporting their statements that the new VAT amendments mirror the VAT systems of EU Member States but more importantly that the amendments fall within the logic of the Icelandic VAT system. |
| --- | --- |

(61)

The Icelandic authorities claim that the measures in question are meant as an attempt to adapt the Icelandic VAT system to the VAT systems of EU Member States in order to secure a similar competitive environment for the domestic date industry as has been created within the EU. In the latest correspondence with the Authority, the Icelandic authorities provided some information regarding the VAT treatment of import of servers in some EU Member States (25). The Authority nevertheless invites the Icelandic authorities to provide more substantial information not only supporting their statements that the new VAT amendments mirror the VAT systems of EU Member States but more importantly that the amendments fall within the logic of the Icelandic VAT system.

1.4.   
  Distortion of competition and effect on trade between contracting parties

| (62) | The measures are aimed at entities established outside Iceland, including residents of other EEA countries. They will benefit from the measures when they enter into business relations with Icelandic data centres which are, in turn, in competition with operators of similar services in the EEA. In addition, the measures have been deliberately introduced as a means of attracting customers from the EU and global market players to purchase data centre services in Iceland. Since those customers are undertakings operating in competition with other entities in their respective sectors across the EEA, the measures therefore appear to affect trading conditions between the contracting parties to the EEA Agreement and distort or threaten to distort competition across the EEA. |
| --- | --- |

(62)

The measures are aimed at entities established outside Iceland, including residents of other EEA countries. They will benefit from the measures when they enter into business relations with Icelandic data centres which are, in turn, in competition with operators of similar services in the EEA. In addition, the measures have been deliberately introduced as a means of attracting customers from the EU and global market players to purchase data centre services in Iceland. Since those customers are undertakings operating in competition with other entities in their respective sectors across the EEA, the measures therefore appear to affect trading conditions between the contracting parties to the EEA Agreement and distort or threaten to distort competition across the EEA.

1.5.   
  Conclusion with regard to the existence of aid

| (63) | On the basis of the above, the Authority has concluded that the non-imposition of VAT on non-resident taxable customers not only of services supplied electronically from Iceland, but also of ‘ancillary’ services, is in line with the general ‘export principle’ of Icelandic and international value added tax legislation and therefore does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement. |
| --- | --- |

(63)

On the basis of the above, the Authority has concluded that the non-imposition of VAT on non-resident taxable customers not only of services supplied electronically from Iceland, but also of ‘ancillary’ services, is in line with the general ‘export principle’ of Icelandic and international value added tax legislation and therefore does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.

| (64) | The Authority has further concluded, in light of the foregoing considerations, that the measures in the form of the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in the Icelandic data centres and non-imposition of VAT on transactions involving mixed services, except for services ‘ancillary’ to electronically supplied services, may constitute State aid within the meaning of Article 61(1) of the EEA Agreement. |
| --- | --- |

(64)

The Authority has further concluded, in light of the foregoing considerations, that the measures in the form of the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in the Icelandic data centres and non-imposition of VAT on transactions involving mixed services, except for services ‘ancillary’ to electronically supplied services, may constitute State aid within the meaning of Article 61(1) of the EEA Agreement.

2.   Procedural requirements

| (65) | Pursuant to Article 1(3) of Part I of Protocol 3, ‘[t]he EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid. [...] The State concerned shall not put its proposed measures into effect until th[e] procedure has resulted in a final decision.’ |
| --- | --- |

(65)

Pursuant to Article 1(3) of Part I of Protocol 3, ‘[t]he EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid. [...] The State concerned shall not put its proposed measures into effect until th[e] procedure has resulted in a final decision.’

| (66) | The Icelandic authorities did not notify the aid measures to the Authority in sufficient time before their implementation on 1 May 2011. Moreover, the Icelandic authorities have put those measures into effect before the Authority has adopted a final decision. The Authority therefore concludes that the Icelandic authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3. The granting of any aid involved is therefore unlawful. |
| --- | --- |

(66)

The Icelandic authorities did not notify the aid measures to the Authority in sufficient time before their implementation on 1 May 2011. Moreover, the Icelandic authorities have put those measures into effect before the Authority has adopted a final decision. The Authority therefore concludes that the Icelandic authorities have not respected their obligations pursuant to Article 1(3) of Part I of Protocol 3. The granting of any aid involved is therefore unlawful.

3.   Compatibility of the aid

| (67) | The Icelandic authorities have not put forward any arguments that the State aid involved in the VAT measures, as specified above, could be considered as compatible State aid. |
| --- | --- |

(67)

The Icelandic authorities have not put forward any arguments that the State aid involved in the VAT measures, as specified above, could be considered as compatible State aid.

| (68) | Aid measures caught by Article 61(1) of the EEA Agreement are generally incompatible with the functioning of the EEA Agreement, unless they qualify for a derogation under Article 61(2) or (3) of the EEA Agreement. |
| --- | --- |

(68)

Aid measures caught by Article 61(1) of the EEA Agreement are generally incompatible with the functioning of the EEA Agreement, unless they qualify for a derogation under Article 61(2) or (3) of the EEA Agreement.

| (69) | The derogation under Article 61(2) is not applicable to the aid in question, which is not designed to achieve any of the aims listed in this provision. Nor does Article 61(3)(a) or (b) of the EEA Agreement apply to the case at hand. Further, the Authority has been provided with no information showing that the beneficiaries of the aid are located in a region which can benefit from regional aid within the meaning of Article 61(3)(c) of the EEA Agreement. Nor is the derogation in Article 59(2) of the EEA Agreement applicable in the present case. |
| --- | --- |

(69)

The derogation under Article 61(2) is not applicable to the aid in question, which is not designed to achieve any of the aims listed in this provision. Nor does Article 61(3)(a) or (b) of the EEA Agreement apply to the case at hand. Further, the Authority has been provided with no information showing that the beneficiaries of the aid are located in a region which can benefit from regional aid within the meaning of Article 61(3)(c) of the EEA Agreement. Nor is the derogation in Article 59(2) of the EEA Agreement applicable in the present case.

| (70) | The Authority’s preliminary conclusion is that the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in the Icelandic data centres and non-imposition of VAT on transactions involving mixed services provided to non-resident customers of the Icelandic data centres to the extent those services are not ancillary to the electronically supplied services do not appear to be justified under the State aid provisions of the EEA Agreement. |
| --- | --- |

(70)

The Authority’s preliminary conclusion is that the VAT exemption for the import of servers and similar equipment by non-resident customers for the use in the Icelandic data centres and non-imposition of VAT on transactions involving mixed services provided to non-resident customers of the Icelandic data centres to the extent those services are not ancillary to the electronically supplied services do not appear to be justified under the State aid provisions of the EEA Agreement.

4.   Opening of the formal investigation procedure

| (71) | Based on the information submitted by the Icelandic authorities, the Authority preliminarily considers that the VAT exemption for the import of servers and similar equipment and the non-imposition of VAT on transactions involving mixed services that are not ancillary to electronically supplied services, as described above, constitute State aid within the meaning of Article 61(1) of the EEA Agreement. The Authority doubts that these measures comply with Article 61(2) and (3) of the EEA Agreement and Article 59(2) of the EEA Agreement. The Authority, therefore, doubts that the above measures are compatible with the functioning of the EEA Agreement. |
| --- | --- |

(71)

Based on the information submitted by the Icelandic authorities, the Authority preliminarily considers that the VAT exemption for the import of servers and similar equipment and the non-imposition of VAT on transactions involving mixed services that are not ancillary to electronically supplied services, as described above, constitute State aid within the meaning of Article 61(1) of the EEA Agreement. The Authority doubts that these measures comply with Article 61(2) and (3) of the EEA Agreement and Article 59(2) of the EEA Agreement. The Authority, therefore, doubts that the above measures are compatible with the functioning of the EEA Agreement.

| (72) | Consequently, and in accordance with Article 4(4) of Part II of Protocol 3, the Authority is obliged to initiate the formal investigation procedure provided for in Article 1(2) of Part I of Protocol 3. The decision to open a formal investigation procedure is without prejudice to the final decision of the Authority, which may conclude that the measures in question are compatible with the functioning of the EEA Agreement or that they do not constitute aid. |
| --- | --- |

(72)

Consequently, and in accordance with Article 4(4) of Part II of Protocol 3, the Authority is obliged to initiate the formal investigation procedure provided for in Article 1(2) of Part I of Protocol 3. The decision to open a formal investigation procedure is without prejudice to the final decision of the Authority, which may conclude that the measures in question are compatible with the functioning of the EEA Agreement or that they do not constitute aid.

| (73) | In light of the foregoing considerations, the Authority, acting under the procedure laid down in Article 1(2) of Part I of Protocol 3, hereby invites the Icelandic authorities to submit their comments and to provide all documents, information and data needed for the assessment of the compatibility of the measures within one month from the date of receipt of this Decision. |
| --- | --- |

(73)

In light of the foregoing considerations, the Authority, acting under the procedure laid down in Article 1(2) of Part I of Protocol 3, hereby invites the Icelandic authorities to submit their comments and to provide all documents, information and data needed for the assessment of the compatibility of the measures within one month from the date of receipt of this Decision.

| (74) | The Authority must remind the Icelandic authorities that, according to Article 14 of Part II of Protocol 3, any incompatible aid unlawfully granted already to the beneficiaries will have to be recovered, unless (exceptionally) this recovery would be contrary to a general principle of EEA law, |
| --- | --- |

(74)

The Authority must remind the Icelandic authorities that, according to Article 14 of Part II of Protocol 3, any incompatible aid unlawfully granted already to the beneficiaries will have to be recovered, unless (exceptionally) this recovery would be contrary to a general principle of EEA law,

HAS ADOPTED THIS DECISION:

Article 1

The non-imposition of value added tax (VAT) on non-resident taxable customers of services supplied electronically and ancillary (inseparable and inherently linked) mixed services does not constitute State aid within the meaning of Article 61(1) of the EEA Agreement.

Article 2

The formal investigation procedure provided for in Article 1(2) of Part I of Protocol 3 is initiated regarding the amendments to Act No 50/1988 on Value Added Tax in the form of a VAT exemption for the import of servers and similar equipment and the non-imposition of VAT on transactions involving mixed services that are not ancillary to (i.e. inseparable from and inherently linked to) electronically supplied services, applicable to customers of Icelandic data centres.

Article 3

The Icelandic authorities are invited, pursuant to Article 6(1) of Part II of Protocol 3, to submit their comments on the opening of the formal investigation procedure within one month from the notification of this Decision.

Article 4

The Icelandic authorities are requested to provide, within one month from notification of this Decision, all documents, information and data needed for assessment of the measures under the State aid rules of the EEA Agreement.

Article 5

This Decision is addressed to Iceland.

Article 6

Only the English language version of this Decision is authentic.

Done at Brussels, 16 January 2013.

For the EFTA Surveillance Authority

Oda Helen SLETNES

President

Sabine MONAUNI-TÖMÖRDY

College Member

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(1)  In the notification, the Icelandic authorities refer to all three measures as VAT exemptions. However, in the view of the Authority, following the logic of the VAT system, the measures involving electronically supplied services and mixed services should rather be referred to as being subject to a ‘zero VAT rate’, as the suppliers of those services, the Authority understands, have a right to deduct input VAT paid on purchases relating to the given supply.

1

(2)  Cf. Article 4 of Act No 163/2010.

2

(3)  Article 12(1), point 10(c) of the VAT Act.

3

(4)  Article 12(1), point 10(d) of the VAT Act. The Icelandic authorities have explained that the term ‘computer services’ only covered a limited scope of services provided electronically and the purpose of the amendment was to extend this exemption to a wider range of electronically supplied services.

4

(5)  When it enters into force the regulation will replace Regulation (EEC) No 194/1990 on value added tax on services for foreign parties and on services purchased abroad.

5

(6)  See Article 42A of the VAT Act.

6

(7)  In this context, there was a proposal submitted by the representative of the data centre industry in Iceland to modify the Act on Income Tax to the effect that imported servers placed in Icelandic data centres and owned by non-residents would not constitute a permanent establishment in Iceland. This proposal was however not developed further in the Parliament.

7

(8)  See the examples given by the Icelandic authorities in their e-mail of 5 April 2011, p. 5: a network server company from an EU Member State hosting its servers in a data centre company located in Iceland and purchasing data storage services from the Icelandic data centre would be considered to have a permanent establishment in Iceland and thus, based on the current rules in force, would not be VAT exempted (cf. Article 42A of the VAT Act). However, an accounting office from an EU Member State the core operation of which is not in relation to hosting data on servers would not be determined to have permanent establishment in Iceland, even if it moved its servers to an Icelandic data centre for the purpose of storage.

8

(9)  OJ L 347, 11.12.2006, p. 1, as amended.

9

(10)  Under the EU VAT system, ‘electronically supplied services’ include services such as cultural, artistic, sporting, scientific, educational, entertainment, information and similar services, as well as software, video games and computer services generally. An indicative list of such services is contained in Annex II to the EU VAT Directive and has been further specified by means of provisions of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (‘the Implementing Regulation (EU) No 282/2011’) (OJ L 77, 23.3.2011, p. 1). According to Article 7 of the Implementing Regulation (EU) No 282/2011, electronically supplied services are ‘services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology’. Examples of such services cover online data warehousing where specific data is stored and retrieved electronically (cf. Annex I, point (1)(d) of Implementing Regulation (EU) No 282/2011). However, offline physical repair services of computer equipment, offline data warehousing services, supply of CD-ROMs, floppy disks and similar tangible media are explicitly excluded from the term ‘electronically supplied services’. The list in the EU VAT legislation (‘electronically supplied services’) is not definitive or exhaustive (cf. recital 11 of Implementing Regulation (EU) No 282/2011).

10

(11)  A similar refund system exists under the EU VAT regime and has been introduced by the Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40) (‘Directive 86/560/EEC’). In line with Directive 86/560/EEC, taxable persons not established in the EU who incur VAT in connection with their business activities in a Member State in which they do not make supplies of goods or services are entitled to claim a refund of VAT from the Member State in which VAT was charged. This applies in respect of services rendered by other taxable persons or in respect of importation of goods into the Member State concerned. The refunds are granted upon application by the taxable person. Detailed arrangements, including, inter alia, time limits, competent authority, mechanisms for prevention of fraud, etc., are to be determined by the Member States in their respective national provisions (cf. Article 3 of Directive 86/560/EEC).

11

(12)  See point 3(3) of the Authority’s State Aid Guidelines on Business Taxation, Case 248/84 Germany v Commission [1987] ECR 4013 and Case E-6/98 Kingdom of Norway v EFTA Surveillance Authority [1999] EFTA Court Reports, paragraph 34.

12

Germany

Commission

Kingdom of Norway

EFTA Surveillance Authority

(13)  Joined Cases C-106/09 P and C-107/9 P Commission and Spain v Government of Gibraltar and United Kingdom, 15 November 2011 (not yet published), paragraph 75.

13

Commission and Spain

Government of Gibraltar and United Kingdom

(14)  Ibidem, paragraph 145.

14

(15)  Case E-6/98 Norway v EFTA Surveillance Authority [1999] EFTA Court Report, p. 76, paragraph 38; Joined Cases E-5/04, E-6/04 and E-7/04 Fesil and Finnfjord, PIL and others and Norway v EFTA Surveillance Authority [2005] EFTA Court Report, p. 117, paragraphs 84-85; Joined Cases T-127/99, T-129/99 and T-148/99 Territorio Histórico de Alava and others v Commission [2002] ECR II-1275, paragraph 163, Case C-143/99 Adria-Wien Pipeline [2001] ECR I-8365, paragraph 42; Case T-308/00 Salzgitter v Commission [2004] ECR II-1933, paragraph 42, Case C-172/03 Wolfgang Heiser [2005] ECR I-1627, paragraph 43.

15

Norway

EFTA Surveillance Authority

Fesil and Finnfjord, PIL and others and Norway

EFTA Surveillance Authority

Territorio Histórico de Alava and others

Commission

Adria-Wien Pipeline

Salzgitter

Commission

Wolfgang Heiser

(16)  Case E-6/98 Norway v EFTA Surveillance Authority, cited above, paragraph 38; Joined Cases E-5/04, E-6/04 and E-7/04 Fesil and Finnfjord, PIL and others and Norway v EFTA Surveillance Authority, cited above, paragraphs 76-89; Case 173/73 Italy v Commission [1974] ECR 709, paragraph 16.

16

Norway

EFTA Surveillance Authority

Fesil and Finnfjord, PIL and others and Norway

EFTA Surveillance Authority

Italy

Commission

(17)  Case E-6/98 Norway v EFTA Surveillance Authority, mentioned above, paragraph 67, Case C-159/01 Netherlands v Commission ECR [2004] I-4461, paragraph 43, Joined Cases C-106/09 P and C-107/09 P Commission and Spain v Government of Gibraltar and United Kingdom, mentioned above, paragraph 146.

17

Norway

EFTA Surveillance Authority

Netherlands

Commission

Commission and Spain

Government of Gibraltar and United Kingdom

(18)  See for instance Article 59a of the EU VAT Directive and International VAT/GST Guidelines issued in February 2006 by OECD.

18

International VAT/GST Guidelines

(19)  In the context of transactions between the Icelandic data centres and their non-resident customers, VAT is levied in the country of establishment of the customer under a so-called ‘self assessment mechanism’ and not in Iceland. Non-resident customers of data centres will normally offset the domestic input VAT paid on their transaction with the Icelandic supplier of electronically supplied services from their output VAT connected to the same business activity. The outcome of this deduction must be, as a principle, neutral to taxable persons.

19

(20)  Joined Cases C-106/09 P and C-107/09 P Commission and Spain v Government of Gibraltar and United Kingdom, 15 November 2011 (not yet published), paragraphs 75 and 90.

20

Commission and Spain

Government of Gibraltar and United Kingdom

(21)  Case E-1/01 Hörður Einarson v The Icelandic State [2002] EFTA Court Reports, paragraphs 35-36.

21

Hörður Einarson

The Icelandic State

(22)  Notification letter of 2 September 2011.

22

(23)  See Joined Cases E-17/10 and E-6/11 Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority, 30 March 2012, not yet reported, paragraph 76.

23

Principality of Liechtenstein and VTM Fundmanagement AG

EFTA Surveillance Authority

(24)  See for a similar argumentation, Commission Decision of 17 February 2003 on the State aid implemented by the Netherlands for international financing activities, paragraph 95.

24

(25)  Letter from the Icelandic authorities dated 5 December 2012 (Event No 655502) submitting information on the VAT systems in Sweden, Finland, Denmark, the Netherlands and the United Kingdom.

25

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| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/17 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/17

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Bekanntmachung des Königreichs Norwegen gemäß Richtlinie 94/22/EG des Europäischen Parlaments und des Rates vom 30. Mai 1994 über die Erteilung und Nutzung von Genehmigungen zur Prospektion, Exploration und Gewinnung von Kohlenwasserstoffen

Aufforderung zur Einreichung von Anträgen auf Erteilung von Lizenzen für die Gewinnung von Erdöl auf dem norwegischen Festlandsockel — „Awards in Predefined Areas 2013“

2013/C 111/08

Gemäß Artikel 3 Absatz 2 Buchstabe a der Richtlinie 94/22/EG des Europäischen Parlaments und des Rates vom 30. Mai 1994 über die Erteilung und Nutzung von Genehmigungen zur Prospektion, Exploration und Gewinnung von Kohlenwasserstoffen fordert das norwegische Erdöl- und Energieministerium hiermit zur Einreichung von Anträgen auf Erteilung von Lizenzen zur Gewinnung von Erdöl auf.

Produktionslizenzen werden an in Norwegen oder einem anderen Unterzeichnerstaat des Abkommens über den Europäischen Wirtschaftsraum („das EWR-Abkommen“) eingetragene gemeinsame Aktiengesellschaften oder an natürliche Personen mit Wohnsitz in einem Unterzeichnerstaat des EWR-Abkommens vergeben. Die gemeinsame Aktiengesellschaft muss über ein Aktienkapital von mindestens 1 Mio. NOK oder einen gleichwertigen Betrag in der Währung des Landes der Eintragung verfügen.

Unternehmen, die derzeit nicht Lizenznehmer auf dem norwegischen Festlandsockel sind, können, wenn sie die Voraussetzungen hierfür erfüllen, Produktionslizenzen erhalten.

Unternehmen, die Einzelanträge einreichen, und Unternehmen, die Anträge als Teil einer Gruppe einreichen, werden vom Ministerium gleich behandelt. Antragsteller, die einen Einzelantrag einreichen, oder Antragsteller, die Teil einer Gruppe sind, die einen gemeinsamen Antrag einreicht, werden alle als ein Antragsteller für eine Produktionslizenz betrachtet. Das Ministerium kann auf der Grundlage der von Gruppen oder Einzelantragstellern eingereichten Anträge die Zusammensetzung der Lizenzgruppen bestimmen und dabei Antragsteller, die Teil einer Gruppe sind, ausschließen, Einzelantragsteller hinzufügen sowie den Betreiber für solche Gruppen ernennen.

Die Vergabe einer Beteiligung an einer Produktionslizenz setzt den Abschluss einer Vereinbarung über Erdölaktivitäten, einschließlich einer gemeinsamen Betriebsvereinbarung und einer Rechnungslegungsvereinbarung, voraus. Wenn die Produktionslizenz stratigrafisch aufgeteilt ist, müssen die Lizenznehmer der beiden stratigrafisch aufgeteilten Lizenzen auch eine besondere gemeinsame Betriebsvereinbarung abschließen, die das Verhältnis zwischen ihnen in dieser Hinsicht regelt.

Mit der Unterzeichnung der genannten Vereinbarungen bilden die Lizenznehmer ein Gemeinschaftsunternehmen, bei dem der Umfang der Beteiligung immer der Beteiligung an der Produktionslizenz entsprechen wird.

Die Lizenzunterlagen werden im Wesentlichen auf den diesbezüglichen Unterlagen der „Awards in Predefined Areas 2012“ beruhen. Dadurch soll erreicht werden, dass die wichtigsten Bestandteile von Anpassungen des Rahmens den Unternehmen vor dem Zeitpunkt der Anwendung vorliegen.

Kriterien für die Vergabe einer Produktionslizenz

Um einen guten Mitteleinsatz sowie eine rasche und effiziente Exploration und Gewinnung von Erdöl auf dem norwegischen Festlandsockel einschließlich der Zusammensetzung von Lizenzgruppen, die dies gewährleisten, zu fördern, gelten folgende Kriterien für die Vergabe von Beteiligungen an Produktionslizenzen und die Ernennung des Betreibers:

| a) | Einschlägige technische Sachkenntnis des Antragstellers, auch in Bezug auf Entwicklung, Forschung, Sicherheit und Umweltschutz, sowie Art und Weise, in der diese Sachkenntnis aktiv zur kostengünstigen Exploration und gegebenenfalls zur Gewinnung von Erdöl aus dem fraglichen geografischen Gebiet beitragen kann. |
| --- | --- |

a)

Einschlägige technische Sachkenntnis des Antragstellers, auch in Bezug auf Entwicklung, Forschung, Sicherheit und Umweltschutz, sowie Art und Weise, in der diese Sachkenntnis aktiv zur kostengünstigen Exploration und gegebenenfalls zur Gewinnung von Erdöl aus dem fraglichen geografischen Gebiet beitragen kann.

| b) | Der Antragsteller muss über ausreichende finanzielle Kapazitäten verfügen, um die Exploration und gegebenenfalls Gewinnung von Erdöl in dem fraglichen geografischen Gebiet durchzuführen. |
| --- | --- |

b)

Der Antragsteller muss über ausreichende finanzielle Kapazitäten verfügen, um die Exploration und gegebenenfalls Gewinnung von Erdöl in dem fraglichen geografischen Gebiet durchzuführen.

| c) | Der Antragsteller muss die geologischen Verhältnisse in dem fraglichen geografischen Gebiet kennen und darlegen, wie die Lizenznehmer beabsichtigen, eine effiziente Exploration nach Erdöl durchzuführen. |
| --- | --- |

c)

Der Antragsteller muss die geologischen Verhältnisse in dem fraglichen geografischen Gebiet kennen und darlegen, wie die Lizenznehmer beabsichtigen, eine effiziente Exploration nach Erdöl durchzuführen.

| d) | Erfahrungen des Antragstellers auf dem norwegischen Festlandsockel oder gleichwertige einschlägige Erfahrungen aus anderen Gebieten. |
| --- | --- |

d)

Erfahrungen des Antragstellers auf dem norwegischen Festlandsockel oder gleichwertige einschlägige Erfahrungen aus anderen Gebieten.

| e) | Erfahrungen hinsichtlich der Aktivitäten des Antragstellers. |
| --- | --- |

e)

Erfahrungen hinsichtlich der Aktivitäten des Antragstellers.

| f) | In Fällen, in denen Antragsteller einen Antrag als Teil einer Gruppe stellen, werden die Zusammensetzung der Gruppe, der empfohlene Betreiber und die Gesamtkompetenz der Gruppe berücksichtigt. |
| --- | --- |

f)

In Fällen, in denen Antragsteller einen Antrag als Teil einer Gruppe stellen, werden die Zusammensetzung der Gruppe, der empfohlene Betreiber und die Gesamtkompetenz der Gruppe berücksichtigt.

| g) | Produktionslizenzen werden vor allem an Gemeinschaftsunternehmen vergeben, bei denen mindestens ein Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt hat oder über diesbezügliche praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügt. |
| --- | --- |

g)

Produktionslizenzen werden vor allem an Gemeinschaftsunternehmen vergeben, bei denen mindestens ein Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt hat oder über diesbezügliche praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügt.

| h) | Produktionslizenzen werden vor allem an zwei oder mehr Lizenznehmer vergeben, von denen mindestens einer über die unter dem Buchstaben g genannten Erfahrungen verfügt. |
| --- | --- |

h)

Produktionslizenzen werden vor allem an zwei oder mehr Lizenznehmer vergeben, von denen mindestens einer über die unter dem Buchstaben g genannten Erfahrungen verfügt.

| i) | Für Produktionslizenzen in der Barentssee muss der ausgewählte Betreiber mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen. |
| --- | --- |

i)

Für Produktionslizenzen in der Barentssee muss der ausgewählte Betreiber mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen.

| j) | Für Produktionslizenzen in der Tiefsee müssen sowohl der ausgewählte Betreiber als auch mindestens ein weiterer Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen. Für die Produktionslizenz muss mindestens ein Lizenznehmer Bohrungen in der Tiefsee als Betreiber durchgeführt haben. |
| --- | --- |

j)

Für Produktionslizenzen in der Tiefsee müssen sowohl der ausgewählte Betreiber als auch mindestens ein weiterer Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen. Für die Produktionslizenz muss mindestens ein Lizenznehmer Bohrungen in der Tiefsee als Betreiber durchgeführt haben.

| k) | Für Produktionslizenzen, bei denen die Explorationsbohrungen voraussichtlich mit hohem Druck und/oder hohen Temperaturen (HPHT) verbunden sind, müssen sowohl der ausgewählte Betreiber als auch mindestens ein weiterer Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen. Für die Produktionslizenz muss ein Lizenznehmer HPHT-Bohrungen als Betreiber durchgeführt haben. |
| --- | --- |

k)

Für Produktionslizenzen, bei denen die Explorationsbohrungen voraussichtlich mit hohem Druck und/oder hohen Temperaturen (HPHT) verbunden sind, müssen sowohl der ausgewählte Betreiber als auch mindestens ein weiterer Lizenznehmer mindestens eine Bohrung auf dem norwegischen Festlandsockel als Betreiber durchgeführt haben oder über gleichwertige praktische Erfahrungen außerhalb des norwegischen Festlandsockels verfügen. Für die Produktionslizenz muss ein Lizenznehmer HPHT-Bohrungen als Betreiber durchgeführt haben.

Blöcke, für die Anträge gestellt werden können

Das geografische Gebiet, für das Anträge eingereicht werden können, ist das für diese Lizenzierungsrunde abgesteckte Gebiet auf dem norwegischen Festlandsockel. Anträge auf Beteiligungen an Produktionslizenzen können für die nicht lizenzierten Blöcke innerhalb des abgesteckten Gebiets und für Blöcke oder Teile von Blöcken eingereicht werden, die innerhalb des abgesteckten Gebiets vor Ablauf der Antragsfrist aufgegeben wurden.

Der vollständige Text der Bekanntmachung, einschließlich detaillierter Karten der verfügbaren Gebiete, kann auf der Website der norwegischen Erdöldirektion http://www.npd.no/apa2013 abgerufen oder beim Ministerium für Erdöl und Energie, Tel. +47 22246209, angefordert werden.

Anträge auf Erteilung von Lizenzen für die Gewinnung von Erdöl sind zu richten an:

| Ministerium für Erdöl und Energie |
| --- |
| PO Box 8148 Dep. |
| 0033 Oslo |
| NORWAY |

Ministerium für Erdöl und Energie

PO Box 8148 Dep.

0033 Oslo

NORWAY

Zwei Ausfertigungen sind der Erdöldirektion zu übermitteln:

| Norwegische Erdöldirektion |
| --- |
| PO Box 600 |
| 4003 Stavanger |
| NORWAY |

Norwegische Erdöldirektion

PO Box 600

4003 Stavanger

NORWAY

Einreichungsfrist: 11. September 2013, 12.00 Uhr

Die Erteilung von Lizenzen für die Gewinnung von Erdöl im Rahmen der „Awards in Predefined Areas 2013“ auf dem norwegischen Festlandsockel wird 90 Tage nach der Veröffentlichung der Aufforderung zur Einreichung von Anträgen stattfinden und ist für Ende 2013/Anfang 2014 geplant, aber nicht später als 30. März 2014.

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V Bekanntmachungen

VERWALTUNGSVERFAHREN

Europäisches Amt für Personalauswahl (EPSO)

| 18.4.2013 | DE | Amtsblatt der Europäischen Union | C 111/19 |
| --- | --- | --- | --- |

18.4.2013

DE

Amtsblatt der Europäischen Union

C 111/19

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BEKANNTMACHUNG ALLGEMEINER AUSWAHLVERFAHREN IM BEREICH DER ÖFFENTLICHEN GESUNDHEIT

2013/C 111/09

Das Europäische Amt für Personalauswahl (EPSO) führt folgende allgemeine Auswahlverfahren durch:

| — | EPSO/AD/250/13 — Beamte der Funktionsgruppe Administration (AD 6) — Lebensmittelsicherheit (Politik und Rechtsvorschriften); |
| --- | --- |

—

EPSO/AD/250/13 — Beamte der Funktionsgruppe Administration (AD 6) — Lebensmittelsicherheit (Politik und Rechtsvorschriften);

| — | EPSO/AD/251/13 — Beamte der Funktionsgruppe Administration (AD 7) — Lebensmittelsicherheit (Audit, Inspektion und Bewertung). |
| --- | --- |

—

EPSO/AD/251/13 — Beamte der Funktionsgruppe Administration (AD 7) — Lebensmittelsicherheit (Audit, Inspektion und Bewertung).

Die Bekanntmachung der Auswahlverfahren wird in 23 Sprachen im Amtsblatt C 111 A vom 18. April 2013 veröffentlicht.

Weitere Informationen befinden sich auf der EPSO-Website http://blogs.ec.europa.eu/eu-careers.info/

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