natgillin/translations-raw huggingface dataset:
Therefore, according to the Icelandic authorities, the facts demonstrate clearly that the market economy investor test (MEIP) has its limits in this case.
Poleg tega je bila konferenčnemu oddelku zaračunana tržna najemnina za pisarne in druge prostore.
After consulting with the directors of Harpa the Icelandic authorities have proposed that the structure used to ensure prevention of cross-subsidy will not be in the form of separate companies or mandatory tendering of the conference operations.
Islandski organi so določili tržno stopnjo za najem in nadomestilo za uporabo skupnih storitev glede na to, koliko bi zasebni partnerji zaračunali v podobnih primerih.
The Icelandic authorities are confident that other measures are better suited and will create less difficulty in the operations of the facility.
Islandski organi so predložili osnutek predloga za popolno ločitev računov za konferenčni oddelek centra Harpa, ki upošteva novo metodologijo razporeditve stroškov in prihodkov [24].
Thus, irrespective of whether the state resources used to finance and operate Harpa are considered to be State aid compatible with State aid rules — or not to constitute State aid at all — the Icelandic authorities agree that measures have to be implemented to ensure that any support does not unlawfully distort competition in the conference market.
Naslednja preglednica kaže predlagano ločitev računov za center Harpa [25]:
The Icelandic authorities agree with the Authority that it has to be secured that the conference operations are financially independent from other operations of Harpa and that safeguards need to be implemented to prevent cross-subsidisation between the two parts.
Ločitev računov za konferenčni oddelek centra Harpa
Therefore, to ensure proper division between the commercial activities and other activities, and in order to prevent any subsidy to the former, two main measures have been taken:
Prihodki iz poslovanja:
Firstly, the directors of Harpa have implemented a new business and accounting software [22].
Prihodki od oddaje konferenčnih dvoran v najem
It enables Harpa tónlistar- og ráðstefnuhús ehf. to ensure proper division of different activities and link its accounting system more closely with its project management.
Prihodki od oddaje tehnične opreme v najem
Much more transparency and analytical functions are included in the new system.
Prihodki od storitev tehnikov
The separation of accounts in Harpa takes note of guidance given by Directive 2006/111/EC on the transparency of financial relations between Member States and public undertakings (the ‘Transparency Directive’) [23].
Drugi prihodki
Special accounts (divisions) are kept for all cultural activities and tenants, as well as the conference operations, thereby ensuring that internal accounts corresponding to different activities are kept.
Skupni prihodki, razen prihodki, povezani s pripravo in postrežbo hrane:
Secondly, the Icelandic authorities have ensured that a certain part of Harpa's fixed and common costs are allocated to each individual division of the operations, based on actual usage and commercial activity.
Prihodki, povezani s pripravo in postrežbo hrane:
Additionally, the conference department has been charged market rent for office space and other facilities.
Delež konferenčnega oddelka pri prihodkih, nastalih pri pripravi in postrežbi hrane
The Icelandic authorities established the market rate for the rent and the remuneration for the usage of common services by comparing what private parties would charge in comparable situations.
Fiksna najemnina
The Icelandic authorities have submitted a draft proposal for a complete separation of accounts for the conference department of Harpa that takes account of the new cost and income allocation methodology [24].
Skupni prihodki iz konferenčne dejavnosti
The following table demonstrates the suggested separation of accounts within Harpa [25]:
Stroški poslovanja:
The separation of accounts for the conference department of Harpa
Fiksna najemnina – za pisarne za konferenčni oddelek
Operating revenue
Fiksna najemnina – za prostore za pripravo in postrežbo hrane
Conference facility rental income
Plače in podobni stroški – za zaposlene v konferenčnem oddelku
Technical equipment rental income
Finančno-upravni stroški (vodenje poslovnih knjig)
Technician service income
Plače in podobni stroški – za zaposlene v oddelku za trženje
Other income
Stroški trženja
Total income excluding catering related income:
Stroški, povezani s prireditvami:
Catering related income
Najemnina (75 % prihodkov od oddajanja dvoran v najem)
Conference department share in catering revenue
Stroški najema opreme (75 % prihodka od oddaje opreme v najem)
Fixed rent
Stroški storitev tehnikov(75 % prihodkov od nudenja tehničnih storitev)
Total conference revenue
Skupni stroški poslovanja
Operating expenses
V zvezi z najemnino so islandski organi Nadzornemu organu predložili primerjavo najemnin, ki se zaračunavajo za druge konferenčne dvorane na Islandiji, ki kaže, da je najemnina, zaračunana konferenčnemu oddelku, višja od primerljive tržne stopnje za stranke, ki najemajo dvorano zgolj priložnostno.
Fixed rental — conference office
Po navedbah islandskih organov je najemnina za stranke, ki redno najemajo dvorane, kot je konferenčni oddelek, običajno znatno nižja od najemnine, ki jo plačujejo stranke za priložnostni najem.
Fixed rental — catering
Zato predlagajo uporabo 25-odstotne stopnje (popusta) [26].
Salaries and related expenses — conference employees
Po njihovem mnenju bi tako nizka stopnja popusta morala zagotoviti ustrezno zaračunavanje najemnine konferenčnemu oddelku v primerjavi z drugimi udeleženci na trgu.
Financial administrative charge (bookkeeping)
Po mnenju islandskih organov je razumljivo, da od naložbe, kakršna je center Harpa, kakor tudi od drugih večjih naložbenih projektov ni mogoče pričakovati, da bodo v prvih letih poslovanja prinašali dobiček.
Salaries and related expenses — marketing employees
Vendar nova metodologija razporeditve stroškov in prihodkov kaže, da bo postajal poslovni del postopoma donosnejši, kar bo lastnikom centra Harpa v naslednjih nekaj letih zagotovilo donosnost njihovih naložb.
Event related cost
Če bi Nadzorni organ menil, da ukrep pomeni državno pomoč, so islandski organi izrazili stališče, da bi se glede na cilje ukrepa, vključno s ciljem pospeševanja kulture in ohranjanja islandske kulturne dediščine, takšna pomoč lahko štela za združljivo s členom 61(3) Sporazuma EGP.
Rental charge (75 % of facility rental income)
V zvezi s tem so islandski organi tudi pozvali Nadzorni organ, naj oceni, ali bi bilo treba takšno pomoč obravnavati kot financiranje storitev splošnega gospodarskega pomena (v nadaljnjem besedilu: SSGP).
Equipment rental cost (75 % of equipment lease income)
OCENA
Technician service cost (75 % of technical service income)
PRISOTNOST DRŽAVNE POMOČI V SMISLU ČLENA 61(1) EGP
Total operating expenses
Člen 61(1) Sporazuma EGP se glasi:
EBITDA
„Razen če ta sporazum ne določa drugače, je vsaka pomoč, ki jo dodelijo države članice ES, države Efte ali je dodeljena v kakršni koli obliki iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z delovanjem tega sporazuma, kolikor škodi trgovini med pogodbenicami.“
With regard to the rental charge, the Icelandic authorities submitted to the Authority a comparison of the rent charged by other conference facilities in Iceland which shows that the conference department's rent is above the comparable market rate to retail customers.
ukrep (i) odobri država ali je odobren iz državnih sredstev, (ii) daje gospodarsko prednost upravičencu, (iii) je selektiven, (iv) ima vpliv na trgovino med pogodbenicami in bi lahko izkrivljal konkurenco [27].
According to the Icelandic authorities the rental price to a wholesale-operator such as the conference department, would normally be considerably lower than what a retail customer would pay.
V naslednjih poglavjih je državno financiranje centra Harpa ocenjeno na podlagi navedenih meril.
Therefore, the Icelandic authorities propose that a 25 % margin (discount) be applied [26].
Državna sredstva
According to the Icelandic authorities, such a low level of margin should ensure that the conference department is properly charged in comparison with other market operators.
V skladu s členom 61(1) Sporazuma EGP mora ukrep odobriti država ali mora biti odobren iz državnih sredstev, da se lahko šteje za državno pomoč.
According to the Icelandic authorities, it is understandable that an investment such as Harpa, like any other large investment project, would not return a profit for the first couple of years of its operation.
Nadzorni organ najprej opozarja, da se tako lokalni kot regionalni organi štejejo za enakovredne državi [28].
However, the new cost and income allocation model shows that the commercial part will become gradually more profitable, providing the owners of Harpa with a return on their investment in the next couple of years.
Zato za namen člena 61(1) Sporazuma EGP država zajema vse organe državne uprave, od osrednje vlade do mestne ravni ali najnižje upravne ravni, pa tudi javna podjetja in organe.
The new model also demonstrates that the conference department has, until now, most likely borne an un-proportionally high part of the common cost.
Poleg tega se v smislu člena 61 Sporazuma EGP občinska sredstva štejejo za državna sredstva [29].
Article 61(1) of the EEA Agreement reads as follows:
Da bi posojilo pomenilo državno pomoč v smislu člena 61(1) Sporazuma EGP, mora podjetju zagotoviti prednost.
‘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.’
Podjetja so subjekti, ki opravljajo gospodarsko dejavnost ne glede na svoj pravni status in način financiranja [30].
This implies that a measure constitutes State aid within the meaning of Article 61(1) of the EEA Agreement if the following conditions are cumulatively fulfilled:
Gospodarske dejavnosti so dejavnosti, ki obsegajo ponujanje blaga ali storitev na trgu [31].
the measure (i) is granted by the State or through State resources;
Nasprotno pa subjekti, ki niso poslovno dejavni, torej ne ponujajo blaga in storitev na danem trgu, niso podjetja.
confers an economic advantage to the beneficiary;
Kot je navedeno v Odločbi 128/13/COL, Nadzorni organ meni, da tako gradnja kot upravljanje neke infrastrukture pomenita gospodarsko dejavnost samo po sebi (in zanju torej veljajo pravila o državni pomoči), če se ta infrastruktura uporablja za zagotavljanje blaga ali storitev na trgu ali se bo za to uporabljala v prihodnje [32].
is selective;
V tem primeru je center Harpa namenjen na primer prirejanju konferenc ter glasbenih, kulturnih in „drugih umetniških prireditev“ na poslovni podlagi, tj. za zagotovitev storitev na trgu.
has an impact on trade between Contracting Parties and is liable to distort competition [27].
To mnenje je potrdilo Sodišče Evropske unije (v nadaljnjem besedilu: Sodišče) v zadevi Leipzig/Halle [33].
In the following chapters the state funding of the financing of Harpa will be assessed with respect to these criteria.
Zato se v primerih infrastrukture pomoč lahko dodeli na več ravneh:
State resources
gradnja, upravljanje in uporaba dvoran [34].
According to Article 61(1) of the EEA Agreement, a measure must be granted by the state or through state resources in order to constitute State aid.
Kot je bilo navedeno zgoraj, v centru Harpa potekajo koncerti islandskega simfoničnega orkestra, islandske opere, druge umetniške prireditve in konference.
At the outset, the Authority notes that both local and regional authorities are considered to be equivalent to the State [28].
Po mnenju islandskih organov pomeni le konferenčni del poslovanja centra Harpa gospodarsko dejavnost.
Consequently, the State for the purpose of Article 61(1) covers all bodies of the state administration, from the central government to the City level or the lowest administrative level as well as public undertakings and bodies.
Vse druge dejavnosti je treba zato razvrstiti kot negospodarske.
Furthermore, municipal resources are considered to be state resources within the meaning of Article 61 of the EEA Agreement [29].
Vendar lahko nekatere dejavnosti, ki potekajo v centru Harpa, predvsem konference, gledališke predstave, koncerti popularne glasbe itd., pritegnejo veliko obiskovalcev, hkrati pa konkurirajo zasebnim konferenčnim centrom, gledališčem ali drugim glasbenim prizoriščem.
Since the Icelandic State and the City of Reykjavík cover jointly the annual deficit of the company operating Harpa by annually contributing a certain amount from their budgets, state resources are involved.
Zato Nadzorni organ meni, da se koncertna dvorana in konferenčni center Harpa ter družbe, vključene v njegovo upravljanje, kolikor se ukvarjajo s poslovnimi dejavnostmi, štejejo za podjetja [35].
Furthermore, the conversion of loans into share capital also entails a transfer of state resources since the State and the City would forego their entitlement to receive a full repayment of the outstanding loans.
Prednost
Therefore, the first criterion of Article 61(1) of the EEA Agreement is fulfilled.
Da bi ukrep pomenil državno pomoč v smislu člena 61 Sporazuma EGP, mora prejemniku pomoči zagotoviti ekonomsko prednost.
Undertaking
Državna pomoč v zvezi z gradnjo centra Harpa se lahko izključi, če je v skladu z načelom vlagatelja v tržnem gospodarstvu [36].
In order to constitute State aid within the meaning of Article 61(1) of the EEA Agreement, the measure must confer an advantage upon an undertaking.
Vendar so islandski organi v tej zadevi nasprotovali uporabi načela vlagatelja v tržnem gospodarstvu, saj po njihovem mnenju splošno delovanje centra Harpa ni poslovne narave.
Undertakings are entities engaged in an economic activity, regardless of their legal status and the way in which they are financed [30].
Po mnenju islandskih organov centra Harpa zasebno podjetje ne bi gradilo in ga zato ni mogoče primerjati z zasebno skupino podjetij.
Economic activities are activities consisting of offering goods or services on a market [31].
Zato menijo, da ima v tej zadevi načelo vlagatelja v tržnem gospodarstvu svoje omejitve.
Conversely, entities that are not commercially active, in the sense that they are not offering goods and services on a given market, do not constitute undertakings.
V zvezi z gradnjo centra Harpa so islandski organi navedli, da sta država in mesto prvotno upala, da bo zasebni vlagatelj financiral izvedbo projekta.
As was noted in Decision No 128/13/COL, the Authority is of the opinion that both the construction and operation of an infrastructure constitute an economic activity in itself (and are thus subject to State aid rules) if that infrastructure is, or will be used, to provide goods or services on the market [32].
Vendar zaradi finančne krize projekta ni bilo mogoče izpeljati brez javnega financiranja.
In this case, Harpa is intended for e.g. hosting conferences as well as music, culture and ‘other art events’ on a commercial basis, i.e. for the provision of services on the market.
Torej naj bi bila dodelitev neposrednih nepovratnih sredstev s strani države in mesta nujna, saj sicer ne bi bilo dovolj sredstev za financiranje projekta.
This view has been confirmed by the Court of Justice of the European Union (‘the Court of Justice’) in the Leipzig/Halle case [33].
Zato Nadzorni organ meni, da pomeni javno financiranje gradnje centra Harpa gospodarsko prednost in s tem pomoč, saj projekt dejansko ne bi bil izveden, če tovrstnega financiranja ne bi bilo.
Consequently, in infrastructure cases, aid may be granted at several levels:
Udeležba države in mesta je bila zato ključna za celotni projekt centra Harpa.
construction, operation and use of the facilities [34].
Iz pretekle prakse odločitev Nadzornega organa izhaja, da mora biti vzpostavljen sistem stroškovnega računovodstva, ki zagotavlja, da poslovne dejavnosti niso financirane iz državnih sredstev, dodeljenih neprofitnim dejavnostim, če izvaja subjekt tako poslovne kot neposlovne dejavnosti [37].
As previously noted, Harpa hosts concerts by the Icelandic Symphony Orchestra, the Icelandic Opera, and various other art events as well as conferences.
To načelo določa tudi direktiva o preglednosti.
In the view of the Icelandic authorities only the conference aspect of Harpa's operation constitutes an economic activity.
Ta direktiva ne velja neposredno za obravnavano zadevo, ker je čisti letni prihodek centra Harpa v zadnjih dveh letih nižji od praga prihodka, določenega v členu 5(1)(d) Direktive [38].
All other activities should therefore be classified as non-economic.
Vendar Nadzorni organ meni, da še vedno veljajo načela vodenja gospodarskih dejavnosti pod tržnimi pogoji z ločenimi računi in načela jasne vzpostavitve stroškovnega računovodstva, v skladu s katerimi se vodijo ločeni računi.
However, some of the activities taking place in Harpa, notably conferences, theatre performances, popular music concerts etc., can attract significant numbers of customers while they are in competition with private conference centres, theatres or other music venues.
Kot je bilo opisano v oddelku I.2, so dejavnosti centra Harpa razdeljene v več kategorij, tj. gostovanje islandskega simfoničnega orkestra in islandske opere ter prirejanje drugih umetniških prireditev in konferenc.
Therefore, the Authority takes the view that Harpa Concert Hall and Conference Centre and the company involved in its operation, in so far as they engage in commercial activities, qualify as an undertaking [35].
Vendar so islandski organi šele po sprejetju Odločbe Nadzornega organa št. 128/13/COL ustrezno zagotovili jasno in dosledno ločitev računov za različne dejavnosti centra Harpa.
Advantage
Prakse prvih let poslovanja centra Harpa, po katerih so bile izgube, povezane z upravljanjem stavbe in skupnimi upravnimi stroški različnih dejavnosti centra Harpa, preprosto ločene na podlagi ocen in drugih meril, ni mogoče šteti za jasno ločitev računov v skladu z zakonodajo EGP.
In order to constitute State aid within the meaning of Article 61 of the EEA Agreement the measure must confer an economic advantage on the aid recipient.
Zato bi lahko prišlo do navzkrižnega subvencioniranja med kulturnimi in gospodarskimi dejavnostmi centra Harpa.
Regarding the financing of the construction of Harpa, State aid can be excluded if it is in conformity with the market economy investor principle (‘MEIP’) [36].
Kot je bilo opisano v oddelku I.4, so islandski organi uvedli nekatere ukrepe za ločeno vodenje računov poslovnih in neposlovnih dejavnosti v centru Harpa [39].
However, the Icelandic authorities have objected to the application of the MEIP test in this case since, according to them, the overall operations of Harpa are not of a commercial nature.
Ukrepi zajemajo novo metodologijo razporeditve stroškov in prihodkov ter vodenje ločenih računov za konferenčni oddelek centra Harpa.
According to the Icelandic authorities, Harpa would not have been created by a private undertaking and therefore cannot be compared to a private group of undertakings.
Čeprav te nove ureditve zmanjšujejo prednost družb, vključenih v upravljanje centra Harpa, na najnižjo raven, potrebno za zagotovitev delovanja infrastrukture, pa prednosti za konferenčni oddelek ni mogoče popolnoma izključiti.
Thus, it is the view of the Icelandic authorities that the market economy investor test (MEIP) has its limits in this case.
Poleg navedenega imajo družbe, vključene v upravljanje centra Harpa, prednost tudi v obliki dobička, ki sta se mu država in mesto odpovedala, ker ne zahtevata donosnosti svoje naložbe v koncertno dvorano in konferenčni center, kolikor se te družbe ukvarjajo s poslovnimi dejavnostmi, na primer prirejanjem konferenc.
As regards the construction of Harpa the State and the City had, according to the Icelandic authorities, initially hoped that a private investor would finance the realization of the project.
Vsak lastnik podjetja ali vlagatelj običajno zahteva donosnost svoje naložbe v komercialno podjetje.
However, due to the financial crisis, it became impossible to carry out the project without public funding.
Takšna zahteva dejansko pomeni strošek za podjetje.
The direct grants by the State and the City are thus claimed to be necessary, as without them there would not have been enough funds to finance the project.
Če podjetju v državni lasti ni treba ustvariti normalne stopnje donosnosti za svojega lastnika, to dejansko pomeni, da podjetje pridobi prednost vsakič, ko se lastnik odpove dobičku [40].
The Authority therefore considers that the public financing of the construction of Harpa would constitute an economic advantage and thus aid, since the project would admittedly not have been realised in the absence of public funding.
Prednost, ocenjena glede na zadevo Altmark
The participation by the State and the City was therefore essential to the Harpa project as a whole.
Islandski organi menijo, da bi bilo treba financiranje gradnje in delovanja centra Harpa opredeliti kot financiranje storitev splošnega gospodarskega pomena ter da so izpolnjena vsa štiri merila iz „preskusa Altmark“, zato ukrep ne pomeni državne pomoči v smislu člena 61(1) Sporazuma EGP.
It follows from the Authority's decisional practice that when an entity carries out both commercial and non-commercial activities, a cost-accounting system that ensures that the commercial activities are not financed through State resources allocated to the non-profit making activities must be in place [37].
Sodišče je v sodbi v zadevi Altmark pojasnilo pogoje, pod katerimi nadomestilo za javne storitve ne pomeni državne pomoči, če ni bilo pridobljene nobene prednosti [41].
This principle is also laid down in the Transparency Directive.
Da pa se v konkretnem primeru takšno nadomestilo ne bi štelo za državno pomoč, morajo biti izpolnjeni vsi štirje pogoji, na splošno poimenovani merila Altmark [42].
The Transparency Directive does not apply directly to the case at hand, since the total net annual turnover of Harpa, for the last two years, is below the turnover threshold laid out in Article 5(1)(d) of the Directive [38].
Navedeni štirje pogoji so:
However, the Authority is of the opinion that the principles of operating economic activities on commercial terms with separate accounts, and a clear establishment of the cost accounting principles according to which separate accounts are maintained, still apply.
upravičenec do mehanizma državnega financiranja za SSGP mora biti uradno pooblaščen za opravljanje SSGP, te obveznosti pa morajo biti jasno opredeljene;
As described in Section I.2 above, the operations of Harpa are divided into several categories, e.g. hosting the Icelandic Symphony Orchestra and the Icelandic Opera as well as other art events and conferences.
merila za izračun nadomestila morajo biti določena vnaprej ter objektivno in pregledno, da bi se preprečila ekonomska ugodnost, ki bi prejemniku dajala prednost pred konkurenčnimi podjetji;
The Icelandic authorities have however not until after the Authority adopted Decision No 128/13/COL, properly ensured that there is a clear and consistent separation of the accounts for the different activities of Harpa.
Države EGP imajo na splošno široko diskrecijsko pravico glede opredelitve storitve kot SSGP ob upoštevanju ustrezne sodne prakse, ki določa splošna načela, ki jih je treba izpolnjevati.
Simply dividing the losses associated with the operation of the building and common administrative costs between the different activities of Harpa based on estimated usage and other criteria, as was the practice for the first years of the operation of Harpa, cannot be seen as a clear separation of accounts under EEA law.
Iz člena 59(2) Sporazuma EGP izhaja, da so podjetja, pooblaščena za opravljanje SSGP, podjetja, ki jim je zaupana „posebna naloga“ [43].