natgillin/translations-raw huggingface dataset:
Denne forventning om rentabilitet er en normal og forventet forrentningsomkostning for virksomheden.
During the formal investigation procedure [97], IN has committed to increase the transparency of its accounting system regarding economic activities related to the tourism sector and it has committed to maintain more detailed accounts as from 1 January 2014.
Der er således ikke tale om en fordel finansieret ved hjælp af statsmidler, når en offentlig virksomhed dækker omkostninger (variable omkostninger og et passende bidrag til fælles omkostninger) samt en passende egenkapitalforrentning [101].
In order to ensure additional transparency in its current accounting system, IN will review the four accounts already existing within the visitnorway.com project account.
Tilsynsmyndigheden har allerede anført følgende i fremstillingsretningslinjerne: »Hvis en offentlig virksomhed giver et utilstrækkeligt afkast, kan EFTA-Tilsynsmyndigheden skønne, at forholdet indeholder støttelignende elementer, der bør vurderes i forhold til artikel 61.
The costs and revenues in each of the four accounts will be further separated between economic and non-economic activity.
Under sådanne omstændigheder får den offentlige virksomhed i virkeligheden sin kapital til en billigere rente end markedsrenten, dvs. at der er tale om et tilskud« [102].
Consequently, formal separation of accounts will exist from January 2014.
Tilsynsmyndigheden har således vurderet IN's prispolitik for de økonomiske tjenester leveret under pilotprojekterne samt under premiumpartnerskabsaftalerne gennem platformen visitnorway.com.
The Authority considers that accurate and formal separation of account as of 1 January 2014 will be sufficient to prevent cross subsidisation of economic services provided through the premium partnership agreements.
Formålet er at vurdere, om IN's forretningsmodel for de IT-tjenester, der leveres inden for rammerne af den nye struktur for visitnorway.com (dvs. premiumpartnerskabsaftaler), var baseret på en forventning om en rimelig fortjeneste.
The Authority notes that prior to 2014, IN only provided economic services to the pilot project customers, and from 1 January 2014, IN offered the pilot project customers the same prices as those applicable in the rest of the premium agreements.
De norske myndigheder har forklaret [104], at IN's prispolitik sikrer, at alle relevante omkostninger dækkes, og at der opnås en rimelig fortjeneste via indtægterne fra de økonomiske aktiviteter [105].
The Authority underlines that the fact that creating eight accounts is actually possible, illustrates that the current accounts are already sufficiently transparent.
Selv om de mener, at IN's aktiviteter i denne sektor ikke er af økonomisk karakter, er de kommercielle aftaler udformet med henblik på at dække alle omkostninger samt generere en fortjeneste til IN.
The Authority thus considers that the accounting system implemented by IN until the current date allows for the separation of the costs of the economic and non-economic services with a sufficient degree of accuracy, even though there is no formal separation of the accounts between the economic and non-economic services.
IN's oprindelige forretningsplan for den nye struktur omfattede indtægter fra tjenester leveret til de regionale turistråd og destinationsforvaltningsorganisationerne under to typer aftaler: i) premiumaftaler og ii) standardaftaler.
Public companies must behave in the market as ordinary economic operators [98].
På baggrund af en detaljeret vurdering af de forelagte oplysninger er der ingen dokumentation for, at IN ikke forsøger at opnå en rimelig fortjeneste fra de kommercielle aftaler, herunder premiumaftalerne.
No advantage within the meaning of Article 61(1) of the EEA Agreement is being granted by the State if a private investor can be expected to act in the same way, i.e. when a public company acts in line with the market economy investor principle (MEIP) [99].
I IN's forrentningsmodel blev nettofortjenesten anslået til mellem [… % og … %] [108].
Any business owner or investor will normally require a return on its investment in order to invest in a commercial undertaking [100].
Under den formelle procedure har IN ligeledes forklaret [109], at IN skifter til et nyt cloud-baseret destinationsforvaltningssystem (DMS), hvor det har […].
Such an expectation of profitability represents a normal and expected business cost for the undertaking.
Tilsynsmyndigheden bemærker, at sammenligningen mellem en offentlig og en privat operatørs adfærd skal foretages i forhold til en privat operatørs handlemåde på tidspunktet for investeringen eller for udviklingen af forretningsplanen »i betragtning af de til rådighed stående oplysninger og til den forventelige udvikling på det tidspunkt« [110].
Consequently, no advantage financed by state resources is involved when a public company covers costs (variable and an appropriate contribution to common costs) plus an adequate return on the capital investment [101].
De ændringer af visitnorway.com, som blev foretaget efter udarbejdelsen af forretningsmodellen for den nye struktur, er derfor ikke relevante for vurderingen af forekomsten af statsstøtte.
The Authority has already stated in its Manufacturing Guidelines that: ‘[i]f a public enterprise has an inadequate rate of return, the EFTA Surveillance Authority could consider that this situation contains elements of aid, which should be analysed with respect to Article 61.
Det relevante spørgsmål er, om den oprindelige forretningsmodel havde til formål at opnå en fortjeneste ved levering af tjenester til regionale turistråd og destinationsforvaltningsorganisationer.
In these circumstances, the public enterprise is effectively getting its capital cheaper than the market rate, i.e. equivalent to a subsidy’ [102].
I analysen af de to pilotprojekter — i Pilot Alfa-fasen — understreges det af de norske myndigheder, at VisitSørlandet og VisitTrondheim bidrog intensivt til udviklingen af modellen og brugte meget tid på projekterne.
However, the Authority also recalls that according to the same Guidelines, the investor has a wide margin of discretion and ‘within that wide margin the exercise of judgement by the investor cannot be regarded as involving State aid’.
IN nævner bl.a. følgende yderligere opgaver, der blev udført af pilotkunderne: i) evaluering af, hvilket indhold der forsat skal være på platformen, ii) planlægning af overførslen af link fra eksisterende løsninger for at fastholde eksisterende indholds søgemaskineranking, iii) etablering/evaluering af grundlæggende struktur, forside, undersider og mappestruktur for indhold, der ikke er deres egne sider osv.
Accordingly, the Authority has assessed the pricing policy of IN regarding the economic services provided under the pilot projects as well as under the premium partnership agreements through the platform visitnorway.com.
Pilotprojekternes rentabilitet kan derfor ikke vurderes særskilt, men kun som led i et langsigtet projekt.
The objective is to assess whether IN's business model for the IT services provided within the framework of visitnorway.com new structure (i.e. premium partnership agreements) included a reasonable profit expectation.
Spørgsmålet er ikke, om IN opnår fortjeneste på kort sigt fra pilotprojekterne, men derimod om den nye struktur og premiumpartnerskabsaftalerne vil sikre rentabilitet på lang sigt [112].
The Norwegian authorities have explained [104] that IN's pricing policy ensures that all relevant costs are covered and a reasonable profit obtained by the revenues from the economic activities [105].
Pilotprojekter gennemføres i sagens natur ikke af offentlige eller private virksomheder i forventning om en hurtig fortjeneste, men derimod for at vurdere deres økonomiske og forretningsmæssige rationale [113].
Even if they consider that IN's activities in this sector are not economic in nature, the commercial agreements are designed to cover all costs as well as to generate a profit for IN.
Det anerkendes i retspraksis, at der ikke automatisk er tale om statsstøtte, hver gang staten giver afkald på indtægter.
Based on the cost allocation methodology described above, see recitals 108 to 122 above, the Norwegian authorities have explained the price model used during the pilot projects and the premium partnership agreements, in order to show that the prices for the provision of web infrastructure and related services to the RTBs and the DMOs are sufficient to generate a reasonable return.
I overensstemmelse med Domstolens [114] og Kommissionens praksis [115] mener Tilsynsmyndigheden rent faktisk ikke, at reducerede priser medfører statsstøtte, hvis de er objektivt berettigede af økonomiske hensyn.
This profitability is not measured on the platform visitnorway.com as a whole [106], but rather on the profitability of the economic activities (economic services provided to the RTBs and DMOs though the premium and standard agreements).
Tilsynsmyndigheden bemærker desuden, at de to kunder i pilotprojektet siden 2014 er blevet tilbudt den samme prisstruktur i premiumpartnerskabsaftaler som de øvrige regionale turistråd og destinationsforvaltningsorganisationer [116].
IN's initial business plan for the new structure included revenues from the services provided to RTBs and DMOs under the two types of agreements: (i) premium agreements and (ii) standard agreements.
Dette forklarer rent faktisk klagerens henvisning til »en prisstigning« mellem de gamle premiumaftaler og de nye premiumaftaler.
Following a detailed assessment of the information provided, there is no evidence that IN does not attempt to obtain a reasonable profit from the commercial agreements, including the premium agreements.
I partnerskabsaftalerne undertegnet i 2014 fastsættes højere gebyrer i forhold til de opkrævede gebyrer i pilotfaserne (jf. betragtning 44 ovenfor) [117].
On the contrary, there is evidence that, in practice, IN expected to obtain a profit on these economic activities over the period 2013 to 2018.
De data, der er fremsendt til myndigheden [118], viser, at den oprindeligt forventede gennemsnitlige fortjeneste ved premiumpartnerskabsaftalerne for perioden 2013-2018 ([… % til … %].) er i overensstemmelse med den margen, der opnås af private operatører, der udbyder webtjenester til de regionale turistråd og destinationsforvaltningsorganisationerne [119].
IN has provided a business case to the Authority based on the estimated costs and revenues associated with the commercial agreements, showing a positive net present value [107], using a discount rate of 7 %.
IN har i sit svar på indledningsbeslutningen [120] forklaret, at selv om IN ikke kender sin konkurrents prismodeller, har IN ikke desto mindre indsamlet offentliggjorte årsregnskaber for de største webudviklingsselskaber, der leverer tjenester til de regionale turistråd og destinationsforvaltningsorganisationerne.
In particular, IN's business model estimated a net profit between [… % and … %] [108].
Ifølge IN har private operatører, der udbyder webtjenester til de regionale turistråd og destinationsforvaltningsorganisationerne, en gennemsnitlig fortjenstmargen på […] % [121].
During the formal procedure, IN has also explained [109] that it is changing to a new cloud-based destination management system (DMS) where it has […].
IN mener derfor fortsat, at den forventede fortjenstmargen på [… % til … %] er i overensstemmelse med de margener, der opnås på markedet [122].
The Authority notes that the comparison between the conduct of a public and private operator must be made by reference to the attitude of a private operator at the time of the investment or development of the business plan, ‘having regard to the available information and foreseeable developments at the time’ [110].
Tilsynsmyndigheden minder om, at sektorens gennemsnitlige afkast kan anvendes som en indikator for fravær af støtte [123].
The changes to visitnorway.com that occurred after the business model of the new structure was drafted are therefore not relevant for the State aid assessment.
Tilsynsmyndigheden mener derfor, at en fortjenstmargen på […] % ved levering af webinfrastrukturer og tilhørende tjenester er acceptabel for en markedsinvestor, og at IN's forrentningsmodel var i overensstemmelse med det markedsøkonomiske investorprincip.
The relevant issue is whether the original business model aimed to obtain profits from providing services to RTBs and DMOs.
Endelig forelagde IN en række oplysninger [124] vedrørende argumentet fra klageren om, at visitnorway.com har en værdi i sig selv på grund af varemærket og domænet (en af de mest besøgte turistplatforme i Norge), hvilket ikke er blevet taget i betragtning.
In the analysis of the two pilot projects — during the Pilot Alfa phase — it is stressed by the Norwegian authorities that VisitSørlandet and VisitTrondheim intensively contributed to develop the model and invested significant time in the projects.
Tilsynsmyndigheden noterer sig klagerens argument om, at de regionale turistråd og destinationsforvaltningsorganisationerne også bør betale for den indirekte fortjeneste ved brug af varemærket visitnorway.com, da det har en økonomisk værdi.
Annex 6 to IN's reply to the opening decision [111] provides a concrete list of the types of extra work performed in the pilots during 2013, while planning a new structure for visitnorway.com.
IN mener, at denne værdi er ubetydelig.
Among these extra works performed by the pilot customers, IN refers to: (i) evaluate what content should continue to be part of the platform, (ii) planning of the transition of links from existing solutions to preserve search engine ranking from existing content, (iii) set up/evaluate the basic structure, front page, subpages and folder structure for content that is not their own pages, etc.
Til støtte for sin konklusion hyrede IN en ekstern konsulent, NetNames, der anslog domænets værdi til 20000 USD [125].
As a consequence, the profitability of the pilot projects cannot be assessed in isolation but only as part of a long-term project.
Domænets værdi var baseret på en sammenligning med andre, men sammenlignelige, domæner.
The issue is not whether IN would obtain profits in the short term from the pilot projects, but rather whether the new structure and the premium partnership agreements would ensure long-term profitability [112].
Under hensyntagen til omkostningerne til visitnorway.com bekræftede den eksterne ekspert IN's konklusioner om, at domænets værdi var ubetydelig.
In fact, pilot projects, by their very nature, are not carried out by public or private companies with an immediate expectation of profitability, but rather to assess their economic and business rationale [113].
Tilsynsmyndigheden kan ikke se, at der er grundlag for at betvivle denne konklusion.
The case-law accepts that there is not automatically State aid every time the State foregoes revenues.
Tilsynsmyndigheden mener derfor, at IN handlede korrekt ved ikke at inkludere anvendelsen af varemærket visitnorway.com som en ekstraomkostning for de regionale turistråd og destinationsforvaltningsorganisationerne.
In fact, following CJEU [114] and Commission practice [115], the Authority considers that reduced prices do not entail State aid, if they are objectively justified by economic reasons.
Tilsynsmyndigheden konkluderer derfor, at IN's kommercielle aftaler, herunder premiumaftalerne, undertegnes i forventning om rentabilitet på længere sigt og i overensstemmelse med det markedsøkonomiske investorprincip (MEIP).
Furthermore, the Authority notes that since 2014, the two pilot project customers have been offered the same price structure on the premium partnership agreement as the remaining RTBs and DMOs [116].
Konklusion
In fact, this explains the reference made by the Complainant when referring to a ‘raise of price’ between the old premium agreements and the new premium agreements.
Tilsynsmyndigheden konkluderer, at IN på tidspunktet for levering af webinfrastrukturer og tilhørende tjenester til de regionale turistråd og destinationsforvaltningsorganisationerne har en passende omkostningsfordelingsmekanisme og et passende regnskabssystem, der gør det muligt at identificere udgifter og indtægter forbundet med disse tjenester præcist.
Indeed, the partnership agreements signed as of 2014 provide for higher fees than the fees requested during the pilot phases (see recital 44 above) [117].
Det fastslås ligeledes, at IN ikke har givet afkald på fortjeneste ved levering af disse tjenester.
The data sent to the Authority [118] demonstrates that the average profit initially foreseen from the premium partner agreements for the period 2013 to 2018 (between [… % to … %].) is in line with the margin obtained by private operators offering web services to the RTBs and the DMOs [119].
IN har handlet i overensstemmelse med det markedsøkonomiske investorprincip.
IN has explained in its reply to the opening decision [120] that even if it does not know its competitor's pricing models, it has nevertheless collected publically available annual accounts for the top web development companies providing services to the RTBs and DMOs.
Tilsynsmyndigheden konkluderer derfor, at IN ikke har modtaget statsstøtte som omhandlet i EØS-aftalens artikel 61, stk. 1, i forbindelse med levering af webinfrastrukturer og tilhørende tjenester til de regionale turistråd og destinationsforvaltningsorganisationerne under premiumpartnerskabsaftalerne.
According to IN, private operators offering web services to the RTBs and DMOs have an average profit margin of […] [121].
Påstået statsstøtte til fordel for regionale turistråd og destinationsforvaltningsorganisationer
Therefore, IN maintains that its estimated profit margin between [… % to … %] is in accordance with the margins obtained in the market [122].
Kan regionale turistråd og destinationsforvaltningsorganisationer betragtes som »virksomheder«?
The Authority recalls that according to case-law, the average return of the sector can be used as an indicator of the absence of aid [123].
Som allerede forklaret i betragtning 87 ovenfor finder EØS-aftalens artikel 61, stk. 1, kun anvendelse, når modtagerne af støtten er virksomheder.
Therefore, the Authority finds that as a profit margin of […] % when providing web infrastructure and related services would be acceptable for a market investor, IN's business model was in line with the market economic investor principle.
Som allerede anført i betragtning 18 ovenfor bemærker Tilsynsmyndigheden, at de regionale turistråd og destinationsforvaltningsorganisationerne ikke er etableret med det formål at maksimere enhedens eller aktionærernes fortjeneste, men for at styrke og fremme aktionærernes og kundernes forretningsaktiviteter.
Finally, IN provided some information [124] on the argument put forward by the Complainant according to which visitnorway.com has a value in itself, because of the brand and the domain (being one of the most visited tourism platforms in Norway), that has not been taken into account.
Tilsynsmyndigheden minder imidlertid om, at anvendelsen af statsstøttereglerne ikke afhænger af, om enheden er etableret med henblik på at skabe overskud.
The Authority understands that the Complainant's argument is that because visitnorway.com brand has an economic value, the RTBs and DMOs should also pay for the indirect profit of the use of this brand.
I henhold til retspraksis kan ikke-profitorienterede enheder også levere varer og tjenesteydelser på et givet marked [126].
IN considers that this value is negligible.
Når det er tilfældet, er profitorienterede enheder underlagt statsstøttereglerne.
To support its conclusion, IN hired an external consultant, NetNames, which estimated the value of the domain to USD 20000 [125].
Tilsynsmyndigheden er af den opfattelse, at de regionale turistråd og destinationsforvaltningsorganisationerne i lighed med IN leverer økonomiske og ikke-økonomiske tjenester.
The value of the domain was based on a comparison with different, but comparable, domains.
Fremme af specifikke turisttjenester er en økonomisk aktivitet, jf. betragtning 28 ovenfor.
Taking into account the costs of visitnorway.com, the external expert confirmed IN's conclusions that the value of the domain is negligible.
Disse enheder betragtes derfor som virksomheder med hensyn til disse tjenester.
The Authority can see no basis to question this conclusion.
Forekomsten af en fordel for de regionale turistråd og destinationsforvaltningsorganisationerne
Consequently, the Authority considers that IN acted correctly when not including the use of the brand visitnorway.com as an extra cost for the RTBs and DMOs.
IN har dokumenteret, at der ved undertegnelsen af premiumpartnerskabsaftalerne forventes en rimelig rentabilitet på lang sigt, selv om IN er en nonprofitorganisation.
The Authority concludes therefore that IN's commercial agreements, including the premium agreements, are undertaken with the expectation of long-term profitability and in line with the market economy investor principle (MEIP).
I IN's prismodel er afkastet fastsat til [… % til ... %] (jf. afsnit 1.2.2.2 ovenfor).
Conclusion
Ifølge dataene fra IN er denne forventede rentabilitet også blevet opnået i praksis.
The Authority concludes that when providing web infrastructure and related services to the RTBs and DMOs, IN has in place a proper cost allocation mechanism and accounting system which allows it to accurately identify costs and revenues associated with those services.
Den gennemsnitlige fortjeneste ligger på linje med den, der opnås af private operatører, der tilbyder webtjenester til de regionale turistråd og destinationsforvaltningsorganisationerne [127].
It is also established that IN has not foregone profits from offering these services.
Tilsynsmyndigheden konkluderer derfor, at de regionale turistråd og destinationsforvaltningsorganisationerne ikke har opnået nogen fordel ved at modtage webinfrastrukturer og tilhørende tjenester til priser, der ligger under markedsprisen.
IN has acted in line with the MEIP.
Desuagtet klagerens udtalelser, jf. betragtning 54 og 65 ovenfor, er Tilsynsmyndigheden blevet forsikret om, at der ikke leveres gratis oversættelsestjenester til de regionale turistråd og destinationsforvaltningsorganisationer, der migrerer til IN.
The Authority concludes accordingly that IN has not obtained State aid within the meaning of Article 61(1) of the EEA Agreement, when providing web infrastructure and related services to the RTBs and DMOs, through the premium partnership agreements.
De norske myndigheder har forklaret, at premiumpartnerne ikke modtager gratis oversættelsestjenester, men at oversættelsesbistanden tværtimod er mindre end den bistand, der ydes til ikke-premiumpartnere, dvs. de regionale turistråd og destinationsforvaltningsorganisationer, der ikke migrerer til visitnorway.com, jf. betragtning 77 ovenfor.
Alleged State aid in favour of RTBs and DMOs
På baggrund af ovenstående konkluderer Tilsynsmyndigheden, at den påståede tilknytningsbetingelse vedrørende indgåelse af premiumaftaler ikke eksisterer.
Whether RTBs and DMOs can be considered ‘undertakings’
På denne baggrund finder Tilsynsmyndigheden, at de regionale turistråd og destinationsforvaltningsorganisationerne ikke har modtaget statsstøtte som omhandlet i EØS-aftalens artikel 61, stk. 1, i forbindelse med modtagelse af webinfrastrukturer og tilhørende tjenester fra IN.
As already explained above, see recital 87, Article 61(1) of the EEA Agreement only applies where the recipients of a State aid are undertakings.
KONKLUSION
As already stated in recital 18 above, the Authority notes that the RTBs and DMOs are not established in order to maximise profit for the entity itself or for its shareholders, but rather to increase and promote the business activities of their shareholders and clients.
VEDTAGET DENNE BESLUTNING:
Based on the case-law, non-profit entities can offer goods and services on a market, too [126].
Artikel 1
Where this is the case, non-profit providers remain within the scope of State aid rules.