natgillin/translations-raw huggingface dataset:
Transaktionen indebærer derfor ikke statsstøtte til Bryne Industripark, som omhandlet i EØS-aftalens artikel 61, stk. 1.
Against that background, the Authority concludes that it cannot be established that the sale of the property conferred a benefit on Bryne Industripark within the meaning of the State aid rules.Thus, the transaction does not involve the granting of State aid, within the meaning of Article 61(1) EEA, to Bryne Industripark.
SALGET AF EJENDOMSNR. 2/70 OG 2/32 (BRYNE STADION) TIL BRYNE FK
THE SALE OF TITLE NUMBERS 2/70 AND 2/32 (BRYNE STADION) TO BRYNE FK
Tilsynsmyndigheden gav i sin beslutning om indledning af den formelle undersøgelsesprocedure udtryk for tvivl om, hvorvidt overdragelsen til Bryne FK for 0 NOK fandt sted på markedsvilkår.
In the decision opening the formal investigation procedure, the Authority expressed doubts that the transfer to Bryne FK for NOK 0 took place at market terms.
Desuden fandt Tilsynsmyndigheden på grundlag af de foreliggende oplysninger, at Bryne FK sandsynligvis faldt ind under definitionen af en virksomhed i statsstøttereglernes forstand, idet den udøvede økonomiske aktiviteter, der kunne påvirke samhandelen inden for EØS.
Furthermore, the Authority considered that Bryne FK, on the basis of the information available to it at the time, was likely to fall within the definition of an undertaking for the purpose of the State aid rules, carrying out economic activities capable of affecting intra-EEA trade.
På den baggrund var det Tilsynsmyndighedens foreløbige vurdering, at transaktionen kunne omfatte statsmidler, give virksomheden en fordel og påvirke samhandelen inden for EØS.
On that basis, the Authority took the preliminary view that the transaction could have involved State resources, conferred an advantage on an undertaking, and was capable of affecting intra-EEA trade.
Tilsynsmyndigheden fik nye oplysninger gennem den formelle undersøgelsesprocedure.
New information has become available to the Authority through the formal investigation procedure.
De norske myndigheder har i deres bemærkninger til beslutningen om indledning af den formelle undersøgelsesprocedure og som svar på Tilsynsmyndighedens oplysningspåbud fremlagt dels en vurdering af de overdragne ejendomme, dels flere oplysninger om fodboldklubbens organisationsstruktur på transaktionstidspunktet.
In comments to the decision to open the formal investigation procedure and in reply to the Authority’s information injunction, the Norwegian authorities have provided, firstly, a value assessment of the titles transferred, and, secondly, more information on the organisational structure of the football club at the time of the transaction.
Hvad organisationsstrukturen angår, er det blevet påpeget, at klubben bestod af to enheder, nemlig Bryne ASA og Bryne FK.
As regards the organisational structure, it has been pointed out that the club consisted of two entities, namely Bryne ASA and Bryne FK.
ANVENDELSE AF STATSMIDLER
STATE RESOURCES
For at en foranstaltning kan betragtes som statsstøtte, skal den i henhold til EØS-aftalens artikel 61, stk. 1, være ydet af staten eller ved hjælp af statsmidler.
Article 61(1) of the EEA Agreement requires that a measure must be granted by the State or through State resources for it to be considered State aid.
Tilsynsmyndigheden erindrer om, at støttebegrebet ifølge fast retspraksis er mere generelt end tilskudsbegrebet, fordi det ikke blot omfatter positive ydelser, såsom selve tilskuddet, men også statsindgreb, som under forskellige former letter de byrder, der normalt belaster en virksomheds budget, og som uden at være tilskud i ordets egentlige forstand er af samme art og har tilsvarende virkninger [48]. Statens indtægtstab ved salg til under markedsværdien falder også ind under begrebet statsmidler. For at fastslå om salget af ejendomsnr.
The Authority recalls that, according to settled case-law, the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [48].
2/70 og 2/32 til Bryne FK omfatter statsmidler, skal deres markedsværdi fastslås. Hvis kommunen havde solgt dem under markedsværdien, ville der have været anvendt statsmidler i form af et indtægtstab.
The loss of income by the State in a sale under market value also falls within the notion of State resources.Therefore, in order to determine whether State resources have been involved in the sale of title numbers 2/70 and 2/32 to Bryne FK, their market value must be determined.
De norske myndigheder har fremlagt en vurdering, som OPAK har foretaget, af den jord, hvor det pågældende stadion blev anlagt.
In case the municipality had sold them for a price below the market value, State resources in the form of income foregone would have been consumed.
Som i ovennævnte tilfælde skal vurderingen undersøges i henhold til Tilsynsmyndighedens retningslinjer.
The Norwegian authorities have submitted a value assessment of the land on which the stadium was built, carried out by OPAK.
Vurderingssagkyndig med et godt omdømme
As above, the value assessment must be examined with regard to the Authority’s guidelines.
Tilsynsmyndigheden har allerede konkluderet, at OPAK og Jacob Aarsheim opfylder retningslinjernes krav om, at den vurderingssagkyndige skal have et godt omdømme.
The Authority has already concluded that OPAK and Mr Aarsheim fulfil the requirement in the guidelines that the asset valuer should be of good repute.
Tilsynsmyndigheden har heller ingen grund til at tro, at Jacob Aarsheim ikke udførte sin opgave uafhængigt.
Furthermore, the Authority has no reason to believe that Mr Aarsheim was not independent in carrying out the assessment.
På baggrund af den pågældende ejendoms særlige karakter er det nødvendigt at undersøge den anvendte metode nærmere for at fastslå, om vurderingen er foretaget på grundlag af almindeligt accepterede markedsindikatorer og vurderingsstandarder.
In light of the special nature of the property in question, it is necessary to examine the method applied in some detail in order to determine whether the assessment has been made on the basis of generally accepted indicators and valuation standards.
Vurderingen indeholder for det første en beskrivelse af den nuværende brug af jorden, dvs. en fodboldbane, en løbebane, træningsområder, en tribune og træningshaller.
The assessment contains, first, a description of the current use of the land, that is, a football pitch, a running track, training fields, a stand and training halls.
Da der allerede er anlagt sportsfaciliteter på jorden, og begrebet tilladt udnyttelse dermed ikke er relevant, mener OPAK, at der skal anvendes en anden metode.
However, OPAK finds that since sports facilities are already built on the land, and, hence, there is no permissible exploitation, a different methodology must be applied.
Da stadionet har fået tildelt tipsmidler [49], henviser OPAK til betingelserne for disse midler, der indebærer, at faciliteterne skal holdes åbne og bruges i 40 år, da midlerne ellers skal tilbagebetales.
As the stadium has received gaming funds [49], OPAK refers to the conditions governing these funds, which provide that the facilities must be kept open and in use for 40 years, or else the funds must be reimbursed.
For at jordens værdi kan vurderes efter en alternativ områdeplan, skal vilkårene for en sådan plan desuden være kendt.
Furthermore, in order to be able to assess the value of the land under an alternative zoning plan, the terms of such a plan would need to be known.
På den baggrund konkluderer OPAK, at stadionet kun kan vurderes som ejendom udlagt til sportsformål.
Against this background, OPAK concludes that the stadium can only be assessed as property for development for sports facilities.
Vurderingen bygger derfor på en sammenligning med salget af jord til industriformål i området, og der foretages et fradrag på grundlag af, at der ikke er nogen indtægtsskabende kommercielle områder i den nuværende områdeplan.
The assessment is, therefore, based on a comparison with industrial land sold in the area, and a deduction is made on the basis that there are no revenue producing commercial areas in the current zoning plan.
OPAK konkluderer, at markedsprisen vil ligge på mellem 2385000 og 2915000 NOK og anslår salgsværdien til 2650000 NOK.
OPAK concludes that the market price would be in the range of NOK 2385000 to NOK 2915000, and estimates NOK 2650000 as the sales value.
Tilsynsmyndigheden erkender dog, at et fodboldstadion er en unik ejendomstype, og at det derfor er vanskeligt at foretage en direkte sammenligning med andre typer ejendomme.
However, the Authority recognises that a football stadium is a unique type of property and, as such, a direct comparison with other types of properties is difficult to make.
Endvidere mener Tilsynsmyndigheden, at en vurdering på grundlag af den nuværende områdeplan tilsyneladende bedst afspejler værdien af den faktisk overdragne jord, da der ikke foreligger nogen alternativ områdeplan, og i betragtning af den økonomiske ulempe tilbagebetalingsforpligtelsen ville indebære i tilfælde af udlægning til andet formål.
Furthermore, the Authority considers that, given the absence of an alternative zoning plan and the economic disadvantage resulting from the reimbursement obligation in case of a rezoning, a value assessment based on the current zoning plan would seem to best reflect the value of the land actually transferred.
Endelig erkender Tilsynsmyndigheden, at det er vanskeligt at vurdere ejendomme, der er udlagt til sportsformål, og som efter den gældende områderegulering ikke kan anvendes som indtægtsskabende kommercielt område.
Finally, the Authority recognises the difficulty related to value assessments of properties zoned for sports purposes, which, under the current zoning rules, cannot be used as revenue producing commercial area.
Under disse omstændigheder finder Tilsynsmyndigheden, at den metode, som OPAK/Jacob Aarsheim har anvendt, er acceptabel, når det gælder skøn over markedsprisen, selv om det ikke kan undgås, at en sådan pris altid vil være præget af en vis usikkerhed.
In these circumstances, the Authority finds the method applied by OPAK/Mr Aarsheim acceptable for estimating the market price, although any such price is, inevitably, tinged with uncertainty.
F.eks. finder Tilsynsmyndigheden, at markedsværdien meget vel kan falde yderligere, fordi klubben allerede havde en lejeaftale om jorden, som derfor ville være en begrænsning på ejendommen for enhver anden køber.
For example, the Authority finds that the market value may well be further reduced by the fact that the club already had a lease agreement for the land, which, consequently, would constitute an encumbrance on the property for any other buyer.
Med disse forbehold finder Tilsynsmyndigheden rapporten tilstrækkelig detaljeret og underbygget til, at den med tilstrækkelig sikkerhed viser, hvad værdien ville blive.
With these reservations, the Authority finds the report sufficiently detailed and substantiated to be taken to indicate, with a sufficient degree of certainty, what that value likely would be.
Da Time kommune overdrog ejendommen til Bryne FK for 0 NOK, selv om dens værdi blev anslået til ca. 2650000 NOK, konkluderer Tilsynsmyndigheden, at transaktionen omfatter statsmidler.
Since Time Municipality transferred the property to Bryne FK for the price of NOK 0 while it had an estimated value of approximately NOK 2650000, the Authority concludes that State resources were involved in this transaction.
ØKONOMISK FORDEL FOR EN VIRKSOMHED
ECONOMIC ADVANTAGE TO AN UNDERTAKING
Spørgsmålet om, hvorvidt der er tale om en økonomisk fordel
The presence of an economic advantage
Da ejendommen blev overdraget til Bryne FK for 0 NOK, er der en klar forskel mellem den faktisk betalte pris og ejendommens sandsynlige markedsværdi.
As the property was transferred to Bryne FK for NOK 0, there is a clear difference between the price paid and the likely market value of the property.
Tilsynsmyndigheden konkluderer derfor, at transaktionen giver Bryne FK en økonomisk fordel, da klubben ikke skulle betale jordens markedsværdi.
The Authority thus concludes that the transaction confer an economic advantage on Bryne FK since the club did not have to pay for the land the value it had on market terms.
Spørgsmålet om, hvorvidt Bryne FK er en virksomhed i statsstøttereglernes forstand
Bryne FK as an undertaking for the purpose of the State aid rules
Dernæst skal det vurderes, om Bryne FK skal betragtes som en virksomhed i statsstøttereglernes forstand.
Next, it must be assessed whether Bryne FK should be considered as an undertaking for the purpose of the State aid rules.
Det skal i denne forbindelse erindres, at begrebet virksomhed omfatter enhver enhed, som udøver en økonomisk aktivitet, uanset dens retlige status og finansieringsmåde, og at enhver aktivitet, der består i at udbyde varer og tjenesteydelser på et bestemt marked, er en økonomisk aktivitet [50]. Bryne FK har et professionelt eller halvprofessionelt hold, som for øjeblikket spiller i divisionen under premier league, og som på transaktionstidspunktet spillede i premier league.
For that purpose, it should be recalled that the concept of an undertaking encompasses every entity engaged in economic activity, regardless of the legal status of the entity and the way in which it is financed, and that any activity consisting in offering goods and services on a given market is an economic activity [50].Bryne FK has a professional or semi-professional team currently playing in the division below the premier league, and, at the time of the transaction, in the premier league.
Det må derfor konkluderes, at Bryne FK, hvad disse aktiviteter angår, er en virksomhed i statsstøttereglernes forstand.
Therefore, it must be concluded that as far as these activities are concerned, Bryne FK is an undertaking for the purpose of the State aid rules.
Tilsynsmyndigheden bemærker dog, at 89 % af Bryne FK's samlede virksomhed, målt med antallet af aktivitetstimer, vedrører aktiviteter inden for amatørfodbold, navnlig tilrettelæggelse af sådanne aktiviteter for børn og unge [51].
However, the Authority notes that 89 per cent of the total activities of Bryne FK, measured by the number of hours of activity, relates to non-professional football activities, notably the organisation of such activities for children and young people [51].
Ifølge EF-Domstolens retspraksis er sportsudøvelse kun omfattet af EØS-retten i det omfang, den udgør en økonomisk aktivitet i EØS-aftalens forstand.
According to the case law of the European Court of Justice, the practice of sports is subject to EEA law only in so far as it constitutes an economic activity in the meaning of the EEA Agreement.
Dette gælder professionelle eller halvprofessionelle fodboldspilleres aktiviteter, der udbydes på markedet [52].
This would apply to activities of professional or semi-professional football players offered in the market [52].
Som nævnt ovenfor var disse aktiviteter koncentreret inden for selskabet Bryne ASA.
As mentioned above, these activities were concentrated within the company Bryne ASA.
På den anden side drives de aktiviteter, som Bryne FK tilbyder 600 unge fodboldspillere i klubben, hovedsagelig uden sigte på fortjeneste og i vid udstrækning på grundlag af forældres eller andres frivillige arbejde [53].
On the other hand, the activities offered by Bryne FK to 600 young football players in the club are mainly run on a non-profit basis and to a great extent on the basis of voluntary work by parents and others [53].
Dernæst skal det bemærkes, at tilbud om sådanne sportsaktiviteter til fordel for børn og unge ifølge Europa-Kommissionens praksis ikke skal betragtes som økonomiske aktiviteter i statsstøttereglernes forstand.
Next, it should be noted that, in the practice of the European Commission, it has been established that the provision of such sports activities for the benefit of children and young people, does not constitute economic activities for the purpose of the State aid rules.
I en sag om offentlig støtte til sportsaktiviteter, som professionelle sportsklubber tilbød unge i Frankrig, fandt Kommissionen, at støtte til akademisk og samfunds- og sportsrelateret uddannelse af unge kunne betragtes som en generel uddannelsesopgave, der påhviler staten.
In a case concerning public support to sports activities organised by professional sports clubs for young people in France, the Commission found that the support to the civic, academic and sports related education of young people could be considered as a general tasks incumbent on the State in the field of education.
For så vidt som denne uddannelse erstattede de tidligere »sportsstudier«, samtidig med at de generelle karakteristika og opbygningen blev bibeholdt, ville den pågældende støtte være til gavn for uddannelsesaktiviteter og dermed falde uden for konkurrenceområdet.
To the extent that this education took over from what was formerly known as ‘sports studies’, while preserving the general characteristics and organisation, the support in question would benefit activities in the field of education and, thus, outside the field of competition.
Desuden tog nogle af de støttede aktiviteter sigte på at nedbringe volden blandt fodboldfans og på aktiviteter i lokalområdet.
Moreover, some of the supported activities were aimed at reducing violence amongst supporters and on neighbourhood activities.
Kommissionen fandt, at sådanne aktiviteter kunne anses for at bidrage til samfundsuddannelsen i bred forstand.
The Commission found that such activities could be defined as contributing the civic education in the broad sense.
Den konkluderede derfor, at de pågældende foranstaltninger kunne sammenlignes med uddannelsesaktiviteter henhørende under det nationale uddannelsessystem, dvs. en af statens generelle opgaver [54].
Thus, it concluded that the measures in question were comparable to educational activities which would be the responsibility of the national education system, one of the general tasks of the State [54].
I den forbindelse skal det bemærkes, at det norske fodboldforbund (NFF) har påpeget, at det offentlige principielt er ansvarligt for at tilbyde og tilrettelægge sportsaktiviteter for børn/unge i lokalområdet.
In that regard, it should be noted that the Norwegian Football Association (NFF) has pointed out that, in principle, it is a public responsibility to offer and organise sporting activities for children/youth in their local environment.
Klubberne påtager sig i samarbejde med lokale myndigheder og fodboldforbundet et betydeligt ansvar for udvikling af faciliteter og tilrettelæggelse af aktiviteter på alle niveauer.
The clubs, in cooperation with local authorities and the Association, take on a significant responsibility for the development of facilities and organisation of activities on all levels.
NFF har desuden påpeget, at de norske myndigheder gentagne gange har understreget, at fodbold har en positiv virkning som et middel til social integration [55].Da klubberne, som påpeget af NFF, tilrettelægger fodboldaktiviteter for børn og unge, og dermed yder et uddannelsesmæssigt supplement på sportsområdet og skaber muligheder for social integration og mobilitet, mener Tilsynsmyndigheden, at Bryne FK's tilrettelæggelse af fritidsfodbold kan betragtes som en opgave, der udføres i almenhedens interesse i lighed med uddannelsesaktiviteter.
Moreover, NFF has pointed out that the Norwegian authorities have repeatedly stressed the positive impact of football as a mechanism of social inclusion [55].As the clubs, as pointed out by NFF, organise football activities for children and young people thus providing an educational complement in the field of sports and a channel for social inclusion and mobility, the Authority considers that the recreational football activities organised by Bryne FK can be considered as a task carried out in the general interest, similar to education activities.
Sådanne aktiviteter skal derfor ikke betragtes som økonomiske aktiviteter som omhandlet i EØS-aftalens statsstøtteregler.
Thus, such activities do not constitute economic activities in the meaning of the State aid provisions of the EEA Agreement.
På baggrund af ovenstående konkluderer Tilsynsmyndigheden, at Bryne FK ikke kan betragtes som en virksomhed i statsstøttereglernes forstand, når det gælder dens aktiviteter inden for amatørfodbold.
In light of the above, the Authority concludes that, with respect to its non-professional activities, Bryne FK cannot be considered an undertaking for the purpose of the State aid rules.
Ingen fordel for klubbens økonomiske aktiviteter
No benefit to the economic activities of the club
Europa-Kommissionen har fastslået, at der ikke er tale om statsstøtte, hvis sportsklubber, der udøver både økonomiske og ikke-økonomiske aktiviteter, fører særskilte regnskaber og dermed sikrer, at de økonomiske aktiviteter ikke opnår nogen fordele [56].
The European Commission has found that, where a sports club carries out both economic and non-economic activities, no State aid will be present if the club, by means of separate accounting, ensures that the economic activities do not receive any advantage [56].
Det næste trin i vurderingen er derfor spørgsmålet om, hvorvidt fordelen ved overdragelsen af ejendommen til en pris under den anslåede markedspris faktisk begunstigede klubbens økonomiske aktiviteter.
The next step of the assessment must therefore be whether the advantage consisting in the transfer of a property for a price below the estimated market price, effectively benefited the economic activities of the club.
Som udgangspunkt skal det bemærkes, at klubben på transaktionstidspunktet bestod af to retlige enheder, nemlig Bryne FK og Bryne Fotball ASA.
As a starting point, it should be noted that the club, at the time of the transaction, consisted of two legal entities, namely Bryne FK and Bryne Fotball ASA.
Opgavefordelingen og de økonomiske forbindelser mellem de to enheder blev fastsat i en samarbejdsaftale, som klubben og selskabet indgik i 2000.
The division of tasks and economic relations between the two entities were laid down in a cooperation agreement entered into by the club and the company in 2000.
I henhold til samarbejdsaftalen mellem de to enheder var Bryne Fotball ASA ansvarlig for udøvelsen af økonomiske aktiviteter, såsom sponsoraftaler, salg af medie- og tv-rettigheder samt reklameplads på stadionet, salg og licensering af supporterartikler, kommerciel udnyttelse af spillerne og klubbens navn og logo, billetsalget til klubbens hjemmekampe og kontrakter vedrørende bingovirksomhed (punkt 2.1).
Under the cooperation agreement between the two entities, Bryne Fotball ASA was responsible for carrying out economic activities such as sponsorship agreements, the sale of TV and media rights, the provision of advertising space in the stadium, the sale and licensing of supporter paraphernalia and commercial exploitation of the players and the club’s name and logo, ticket sales for the club’s home matches and agreements concerning bingo operations (Clause 2.1).
Bryne FK var til gengæld ansvarlig for alle sportsrelaterede forhold, såsom træningen og kampene, alle officielle pligter i henhold til NFF's regler, forskellige aktiviteter vedrørende tilvejebringelse af kapital til klubbens amatørafdeling og driften af det pågældende stadion, bortset fra reklamevirksomhed.
Bryne FK, on the other hand, was responsible for all sporting activities, including trainings and matches, all official duties under the sporting regulations of NFF, miscellaneous activities related to fundraising for the non-professional part of the club, and the operation of the stadium, with the exception of advertising.