natgillin/translations-raw huggingface dataset:
Consequently, even if specific promotion and marketing services were not covered by the opening decision and are not covered by the present decision, the Authority will refer to them to the extent needed to decide on the alleged State aid measures through web infrastructure and related services.
Razlog tome je taj što se poslovni plan za novu strukturu IN-a odnosi na obje vrste usluga.
POSSIBLE STATE AID MEASURES IN FAVOUR OF IN
Posljedično, čak i ako posebne promidžbene i marketinške usluge nisu bile obuhvaćene odlukom o pokretanju postupka i nisu obuhvaćene ovom odlukom, Tijelo će upućivati na njih u mjeri u kojoj je to potrebno za donošenje odluke o navodnim mjerama državnih potpora putem usluga web-infrastrukture i povezanih usluga.
Whether IN can be considered an ‘undertaking’
MOGUĆE MJERE DRŽAVNIH POTPORA U KORIST IN-A
It follows from Article 61(1) of the EEA Agreement that in order to constitute State aid, the measures must favour certain undertakings or the production of certain goods.
Može li se IN smatrati „poduzetnikom”
Article 61(1) of the EEA Agreement only applies where the recipient of an aid is an undertaking.
Iz članka 61. stavka 1.
Consequently, it is necessary to examine whether IN qualifies as an undertaking within the meaning of Article 61(1) of the EEA Agreement.
Sporazuma o EGP-u proizlazi da se mjerama, kako bi ih se moglo smatrati državnim potporama, određeni poduzetnici ili proizvodnja određenih dobara mora staviti u povoljniji položaj.
Undertakings are entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [63].
Članak 61. stavak 1.
Economic activities are those consisting of offering goods or services on a market [64].
Sporazuma o EGP-u primjenjuje se samo ako je primatelj potpore poduzetnik.
All entities that are legally distinct from the State and which engage in economic activities are considered to be ‘undertakings’.
Posljedično, potrebno je ispitati ispunjuje li IN uvjete na temelju kojih bi ga se moglo smatrati poduzetnikom u smislu članka 61. stavka 1.
Article 61(1) of the EEA Agreement covers all public and private undertakings [65].
Sporazuma o EGP-u.
If an entity is performing economic activities, it is to be considered as an undertaking in relation to those specific services alone, without reference to the way in which its other activities should be classified [66].
Poduzetnici su subjekti koji obavljaju gospodarsku djelatnost bez obzira na svoj pravni status i način financiranja [63].
The Norwegian authorities have maintained that the provision of web infrastructure and related services cannot be defined as an economic activity.
Gospodarske djelatnosti uključuju ponudu robe ili usluga na tržištu [64].
In their opinion, those services are not separable from the services offered to the RTBs and DMOs to promote Norway as a tourism destination through visitnorway.com.
Sve subjekte koji su pravno odvojeni od države i koji obavljaju gospodarske djelatnosti smatra se „poduzetnicima”.
Since the development and management of this platform respond to the objective of promoting Norway as a tourism destination and this general task cannot be defined as an economic activity, nor can the IT services under scrutiny in this case be defined as such.
Člankom 61. stavkom 1.
The Authority maintains the opposite conclusion, confirming its preliminary view expressed in the opening decision.
Sporazuma o EGP-u obuhvaćena su sva javna i privatna poduzeća [65].
The Authority notes, firstly, that the 2013 Budget letter [67] allows IN to provide both economic and non-economic activities, given that a difference is established regarding the financing of those activities: the economic activities must be provided on market terms and therefore financed by the clients.
Ako subjekt obavlja gospodarske djelatnosti treba ga smatrati poduzetnikom samo u pogledu tih posebnih usluga bez upućivanja na način na koji bi trebale biti klasificirane njegove ostale djelatnosti [66].
Consequently, the legal possibility exists for IN to provide simultaneously economic and non-economic services.
Norveška su tijela tvrdila da se pružanje usluga web-infrastrukture i povezanih usluga ne može definirati kao gospodarska djelatnost.
Secondly, the Authority considers that the fact that IN on certain occasions acts as an instrument of the State to ensure a general promotion of Norway and in this respect does not provide services or goods on the market, is not sufficient reason to conclude that IN is not offering other economic services in the tourism sector.
Prema njihovom se mišljenju te usluge ne mogu odvojiti od usluga koje se RTZ-ovima i AUO-ovima nude u vezi s promidžbom Norveške kao turističkog odredišta na platformi visitnorway.com.
Thirdly, the Authority agrees that the promotion of Norway as a tourism destination is not an economic activity.
Budući da su razvoj te platforme i upravljanje njome u skladu s ciljem promidžbe Norveške kao turističkog odredišta i da se taj opći zadatak ne može definirati kao gospodarska djelatnost, ni usluge informacijskih tehnologija koje su predmet ispitivanja u ovom se slučaju ne mogu definirati kao gospodarska djelatnost.
However, on the platform, IN offers different types of services.
Tijelo ostaje pri suprotnom zaključku i potvrđuje svoje preliminarno stajalište izneseno u odluci o pokretanju postupka.
IN offers marketing and promotion of general contents regarding Norway, i.e. general information about the light nights, weather, geographic characteristics of the country, etc., but also specific tourism content, i.e. promotion of hotels, restaurants, or other business.
Tijelo kao prvo navodi da je dopisom o proračunu za 2013.
Marketing general information on Norway is not an economic activity, but promoting specific tourism businesses constitutes an economic activity.
[67] IN-u omogućeno pružanje gospodarskih i negospodarskih djelatnosti s obzirom na to da je utvrđena razlika u pogledu financiranja tih djelatnosti: gospodarske djelatnosti moraju se obavljati u skladu s tržišnim uvjetima i stoga ih moraju financirati klijenti.
The Authority cannot accept the argument that providing web infrastructure and related services to the RTBs and DMOs does not constitute an economic activity because the final aim is to provide a non-economic activity, namely general promotion of Norway as a tourism destination.
Stoga IN ima pravnu mogućnost istodobnog pružanja gospodarskih i negospodarskih usluga.
It is the Authority's view that the aim of the Norwegian authorities is not relevant when establishing whether IN provides an economic activity.
Kao drugo, Tijelo smatra da činjenica da u određenim prilikama IN djeluje kao vladin instrument za osiguravanje opće promidžbe Norveške i u tom pogledu ne pruža usluge ili robu na tržištu nije dovoljan razlog na temelju kojeg se može zaključiti da IN ne nudi druge gospodarske usluge u turističkom sektoru.
The Authority considers that the promotion of private tourism business entails an economic activity.
Kao treće, Tijelo se slaže s time da promidžba Norveške kao turističkog odredišta nije gospodarska djelatnost.
The case-law has accepted in certain cases that ‘there is no need to dissociate the activity of purchasing goods from the subsequent use to which they are put in order to determine the nature of that purchasing activity, and that the nature of the purchasing activity must be determined according to whether or not the subsequent use of the purchased goods amounts to an economic activity’ [68].
Međutim, IN na platformi nudi različite vrste usluga.
The RTBs and DMOs provide general tourism promotion of their respective geographic areas, but also specific tourism activities on behalf of their shareholders and clients.
Marketing općih informacija o Norveškoj nije gospodarska djelatnost, ali promidžba posebnih turističkih poduzeća jest.
The Authority thus concludes that IN provides economic services.
Tijelo ne može prihvatiti argument da pružanje usluga web-infrastrukture i povezanih usluga RTZ-ovima i AUO-ovima nije gospodarska djelatnost jer je krajnji cilj obavljanje negospodarske djelatnosti, odnosno opća promidžba Norveške kao turističkog odredišta.
Fourthly, the Authority considers that, contrary to the argument put forward by the Norwegian authorities, see recital 90 above, in order to promote Norway as a tourism destination it is not necessary also to provide web infrastructure and related services.
Mišljenje je Tijela da cilj norveških tijela nije relevantan kada se utvrđuje obavlja li IN gospodarsku djelatnost.
In fact, until 2013, IN was successfully promoting tourism in Norway despite the fact that only from this date it offers those web services through the premium partnership agreements.
Tijelo smatra da promidžba privatnih turističkih poduzeća znači gospodarsku djelatnost.
The Authority underlines that the Norwegian authorities have not provided any evidence to conclude that unless the referred web services are offered through visitnorway.com, IN's efforts promoting tourism in the country will be inefficient.
U određenim je slučajevima u sudskoj praksi prihvaćeno da „nema potrebe za odvajanjem djelatnosti kupnje robe od njezine naknadne upotrebe kako bi se utvrdila narav te djelatnosti kupnje i da narav djelatnosti kupnje valja utvrditi ovisno o tome je li naknadna upotreba kupljene robe gospodarska djelatnost ili nije”.
Therefore, the Authority does not accept that in order to promote Norway as a tourism destination it is necessary to also provide the web infrastructure and related services.
Međutim, Tijelo podsjeća na činjenicu da korisnici usluga informacijskih tehnologija IN-a, RTZ-ovi i AUO-ovi, te usluge isto tako upotrebljavaju za pružanje gospodarskih i negospodarskih usluga.
The Authority thus fails to see that the services are inseparable.
RTZ-ovi i AUO-ovi pružaju usluge opće turističke promidžbe svojih zemljopisnih područja, ali isto tako obavljaju posebne turističke djelatnosti u ime svojih dioničara i klijenata.
Fifthly, the Authority recalls that in defining a service as economic, a significant factor is whether competition exists on the market in question, i.e. if there are other entities offering the same or substitutable goods and services [69].
Stoga Tijelo zaključuje da IN pruža gospodarske usluge.
Web infrastructure and related services are also provided by private operators, such as the Complainant, and therefore the Authority concludes that this condition is met in the present case.
Kao četvrto, Tijelo smatra da, suprotno argumentu norveških tijela iz prethodne uvodne izjave 90., za promidžbu Norveške kao turističkog odredišta nije potrebno pružanje usluga web-infrastrukture i povezanih usluga.
In its case-law, the CJEU has underlined that economic activities are normally offered against remuneration [70].
U stvari, do 2013.
Both the Complainant and IN provide web infrastructure and related services against remuneration, therefore the Authority considers this another reason why these services should be defined as economic.
IN je uspješno promicao turizam u Norveškoj usprkos činjenici da tek od tog datuma nudi te web-usluge na temelju sporazuma o povlaštenom partnerstvu.
It is the Authority's view that this conclusion holds even if IN does not provide the web infrastructure and related services as a stand-alone service; when the websites of RTBs and DMOs are integrated into visitnorway.com, the RTBs and DMOs receive services from the platform, which they previously used to purchase from private operators against remuneration.
Zbog toga Tijelo ne smatra da su usluge nerazdvojive.
Consequently, it is not relevant whether the provision of these services is only offered to RTBs and DMOs and not to other destination management companies.
Kao peto, Tijelo podsjeća da je pri definiranju usluge kao gospodarske bitan čimbenik postojanje tržišnog natjecanja na predmetnom tržištu, odnosno prisutnost drugih subjekata koji nude jednaku ili zamjenjivu robu i usluge.
Consequently, the Authority concludes that IN is an undertaking within the meaning of Article 61(1) of the EEA Agreement when providing web infrastructure and related services.
Usluge web-infrastrukture i povezane usluge pružaju i privatni gospodarski subjekti, kao što je podnositelj pritužbe, te Tijelo stoga zaključuje da je u ovom slučaju taj uvjet ispunjen.
Economic advantage
U svojoj je sudskoj praksi Sud EU-a istaknuo da se gospodarske djelatnosti uobičajeno nude za naknadu.
As already stated, the Norwegian authorities have argued that the provision of web infrastructure and related services must be understood in the context of IN's activities to promote tourism, as part of the Norwegian objective to reduce the number of RTBs and DMOs and render the tourism industry more efficient.
Podnositelj pritužbe i IN pružaju usluge web-infrastrukture i povezane usluge za naknadu, što Tijelo smatra dodatnim razlogom za to da se te usluge definiraju kao gospodarske.
The Authority recalls that Article 61(1) of the EEA Agreement does not distinguish between State interventions by reference to their causes or their objectives but defines them by reference to their effects [71].
Stajalište je Tijela da je taj zaključak valjan čak i ako IN ne pruža usluge web-infrastrukture i povezane usluge kao samostalnu uslugu; nakon integracije web-mjesta RTZ-ova i AUO-ova u platformu visitnorway.com RTZ-ovi i AUO-ovi s platforme primaju usluge koje su prije toga kupovali od privatnih gospodarskih subjekata za naknadu.
The CJEU has stated that ‘it follows that the concept of State aid is objective; the test being whether a state measure confers an advantage on one or more particular undertakings’ [72].
Stoga nije relevantno nudi li se pružanje tih usluga samo RTZ-ovima i AUO-ovima, ali ne i drugim društvima za upravljanje odredištima.
Therefore, the purposes of the new Norwegian tourism structure are not relevant in order to determine whether the alleged measures entail and advantage and a State aid.
Slijedom toga, Tijelo zaključuje da je IN poduzetnik u smislu članka 61. stavka 1.
In the present case, the existence of an advantage depends on (i) whether IN has cross-subsidised its economic activities with the public funds received to compensate its non-economic activities, and (ii) whether IN has required an adequate return on capital (reasonable profit) for the economic services provided to the RTBs and DMOs.
Sporazuma o EGP-u kada pruža usluge web-infrastrukture i povezane usluge.
These two issues will be assessed in the next two subsections.
Gospodarska prednost
For the purpose of the assessment, the Authority will determine whether the RTBs and DMOs were charged for the services purchased from IN a price below the level which would prevail in a competitive market setting (i.e. absent market power).
Kao što je već navedeno, norveška tijela tvrdila su da pružanje usluga web-infrastrukture i povezanih usluga valja tumačiti u kontekstu djelatnosti IN-a povezanih s promidžbom turizma u okviru norveškog cilja smanjenja broja RTZ-ova i AUO-ova i učinkovitijeg djelovanja turističke industrije.
The Authority considers that a reasonable proxy for such a competitive level is a price sufficient to cover the incremental costs, i.e. the directly attributable variable costs and an appropriate share of common (fixed) costs, plus an adequate return on capital [73].
Tijelo podsjeća na činjenicu da se u članku 61. stavku 1.
Cross-subsidisation of the web infrastructure and related services
Sporazuma o EGP-u državne intervencije ne razlikuju ovisno o njihovim uzrocima ili ciljevima, već da su definirane s obzirom na svoje učinke [71].
When an entity carries out both economic and non-economic activities, a cost-accounting system should be in place to ensure that the economic activities are not subsidised through state resources allocated to the non-economic activities of that entity [74].
Sud EU-a naveo je da „iz toga proizlazi da je koncept državnih potpora objektivan, ali valja ispitati omogućuje li se državnom mjerom prednost za jednog određenog poduzetnika ili više njih” [72].
Objective and transparent cost allocation mechanisms should be in place to ensure that the state resources allocated to the non-economic activities of that entity do not cover incremental costs related to the economic activities.
Stoga ciljevi nove norveške turističke strukture nisu relevantni kako bi se utvrdilo uključuju li navodne mjere prednost i državnu potporu.
Without such mechanisms in place, the economic activities may gain advantages from the public funds granted to non-economic activities.
U ovom slučaju postojanje prednosti ovisi o tome i. je li IN unakrsno subvencionirao svoje gospodarske djelatnosti javnim sredstvima koja je primio kao nadoknadu za svoje negospodarske djelatnosti te ii. je li IN zahtijevao odgovarajući povrat kapitala (razumnu dobit) za gospodarske usluge pružene RTZ-ovima i AUO-ovima.
Furthermore, internal accounts should allow for the identification of the costs and revenues corresponding to the different services [75].
Ta se dva pitanja ocjenjuju u sljedeća dva pododjeljka.
Consequently, the Authority will check whether IN has had in place a methodology allowing it to separate costs and revenues of its economic and non-economic activities, as a means to exclude the risk of cross subsidisation between IN's different activities.
U smislu ocjene, Tijelo će utvrditi je li se RTZ-ovima i AUO-ovima za usluge koje su kupili od IN-a naplaćivala cijena manja od one koja bi prevladavala u uvjetima konkurentnog tržišta (odnosno u nedostatku tržišne snage).
The Authority will also assess IN's accounts regarding the economic services provided to the RTBs and DMOs.
Tijelo smatra da je razumna zamjenska vrijednost za takvu konkurentnu razinu cijena koja je dovoljna za pokrivanje dodatnih troškova, odnosno izravno pripisivih varijabilnih troškova i prikladnog udjela zajedničkih (fiksnih) troškova uvećano za odgovarajući povrat kapitala.
Cost allocation mechanism
[73]
As already stated, a public undertaking carrying out economic and non-economic activities must implement accounting systems and procedures which permit it to allocate all incremental costs incurred in providing the economic service to the accounts containing economic activities [76].
Unakrsno subvencioniranje usluga web-infrastrukture i povezanih usluga
On the basis of the information provided by IN, the Authority has concluded that the common costs are the following (i) development costs of the new structure project, (ii) general operating costs, i.e. follow up and administration, webmaster support, etc., and (iii) technical operating costs of the platform, i.e. IT consultants, annual software licence fees, maintenance hardware and software, etc.
Kad subjekt obavlja gospodarske i negospodarske djelatnosti, trebao bi biti uspostavljen sustav troškovnog računovodstva kako bi se spriječilo subvencioniranje gospodarskih djelatnosti državnim sredstvima dodijeljenima tom subjektu za negospodarske djelatnosti.
[77].
[74]
The Norwegian authorities have explained that the development costs represent costs for the project management, concept development, technical development and improvements, testing and work done by consultants to prepare visitnorway.com for the new structure project.
Trebali bi biti uspostavljeni objektivni i transparentni mehanizmi za raspodjelu troškova kako bi se osiguralo da se državnim sredstvima dodijeljenima za negospodarske djelatnosti tog subjekta ne pokrivaju dodatni troškovi povezani s gospodarskim djelatnostima.
The development costs were approximately NOK 18 million in 2013 [78].
Ako nisu uspostavljeni takvi mehanizmi, od javnih sredstava dodijeljenih za negospodarske djelatnosti mogu se ostvariti prednosti za gospodarske djelatnosti.
According to the reply from the Norwegian authorities to the opening decision [79], NOK 4 million were allocated to the economic services provided through the platform.
Nadalje, unutarnjim bi se računima trebalo omogućiti utvrđivanje troškova i prihoda koji odgovaraju različitim uslugama.
According to the information provided, taking into account cost sharing based on full transparency between generic marketing and specific marketing [80], the large majority of the operating and technical costs of the new structure (approximately 89 %) is connected to generic marketing of Norway (non-economic activity).
[75]
Therefore, IN's business model included NOK 4 million of the development costs as investments costs.
Stoga će Tijelo provjeriti je li IN imao uspostavljenu metodologiju kojom se omogućuje odvajanje troškova i prihoda gospodarskih i negospodarskih djelatnosti u cilju isključivanja rizika unakrsnog subvencioniranja različitih djelatnosti IN-a.
The Norwegian authorities have provided information confirming that this is a reasonable allocation of development costs.
Tijelo će ocijeniti i račune IN-a u vezi s gospodarskim uslugama pruženima RTZ-ovima i AUO-ovima.
In particular, IN has informed the Authority that by screening 15766 editorial pages and 19000 listings, it has been calculated that 84,3 % of all page views are defined as generic marketing and 15,7 % of all the page views are business listings in the period 23 March 2014 to 23 March 2015 [81].
Mehanizam za raspodjelu troškova
Therefore, the largest part of the development costs should be allocated to the non-economic services of the platform.
Kao što je već navedeno, javno poduzeće koje obavlja gospodarske i negospodarske djelatnosti mora uvesti računovodstvene sustave i postupke kojima mu se omogućuje raspodjela svih dodatnih troškova nastalih u vezi s pružanjem gospodarske usluge na račune koji sadržavaju gospodarske djelatnosti.
Based on the information provided and referred to above, the Authority notes that the percentage of development costs allocated to IN's economic services is over 20 %, which is larger than the actual share of costs related to the promotion of specific contents as referred to above.
[76]
The Authority concludes therefore that the allocation of NOK 4 million to the business model of the premium partnership agreements is reasonable and justified.
Tijelo je na temelju informacija koje je dostavio IN zaključilo da su zajednički troškovi sljedeći: i. troškovi razvoja povezani s projektom nove strukture, ii. opći troškovi poslovanja, odnosno troškovi pratećih aktivnosti i administracije, podrške urednika internetske stranice (webmastera) itd. te iii. tehnički troškovi rada platforme, odnosno troškovi savjetnika za informacijske tehnologije, godišnjih naknada za softverske licencije, održavanja hardvera i softvera itd.
The Complainant argues, however, that the development costs should also include parts of the costs related to the establishment of the platform itself in 2007.
[77]
IN confirms that these costs have not been included in the costs calculation.
Norveška su tijela objasnila da troškove razvoja čine troškovi za upravljanje projektima, razvoj koncepata, tehnički razvoj i unaprjeđenja, ispitivanje i posao koji su izvršili savjetnici u vezi s pripremom platforme visitnorway.com za projekt nove strukture.
IN argues that the platform existed already before the premium agreements were signed, and the RTBs and DMOs already had cooperation agreements, paying an annual partner-fee, which contributed to the establishment of the platform [82].
Troškovi razvoja u 2013. iznosili su približno 18 milijuna NOK.
Furthermore, the initial costs were not included because they were not capitalised [83], as permitted by Norwegian accounting standards (NRS 19) [84].
[78]
NRS 19 relates to relevant direct cost and capitalisation of costs.
Prema odgovoru norveških tijela na odluku o pokretanju postupka [79], 4 milijuna NOK bilo je dodijeljeno za gospodarske usluge koje se pružaju na platformi.
According to this standard, intangible assets, i.e. non-monetary assets without physical substance, which the company uses in the manufacture or sale of goods and services, do not need to be capitalised.
Prema dostavljenim informacijama, uzimajući u obzir podjelu troškova, koja se temelji na potpunoj transparentnosti, na generički i posebni marketing [80], velika je većina troškova poslovanja i tehničkih troškova nove strukture (približno 89 %) povezana s generičkim marketingom Norveške (s negospodarskom djelatnošću).