natgillin/translations-raw huggingface dataset:
In the letter dated 4 June 2003 from the Ministry of Trade and Industry, the Ministry states that: ‘Theoretically, if document duty and registration fee were to be accrued in the opening balance sheet, the adjusted and alternative opening balance would have been as described in attachment 2’). Attachment 2 describes an alternative opening balance sheet where total assets and liabilities/equity are the same, but where i.a the value of the properties is reduced with the same amount as the excise duty.
V dopisu Ministrstva za trgovino in industrijo z dne 4. junija 2003 ministrstvo trdi naslednje: „Teoretično bi bilo treba v primeru, da bi morali takse za listine in pristojbine za registracijo upoštevati v otvoritveni bilanci stanja, imeti prilagojeno in nadomestno otvoritveno bilanco stanja, kakor je opisana v dodatku 2.“ V dodatku 2 je predstavljena nadomestna otvoritvena bilanca stanja, pri kateri so bilančne vsote in lastniški deleži enaki, vrednost premoženja pa je zmanjšana za vrednost, ustrezno trošarini.
The annual building budget is approximately NOK 2,3 billion (some EUR 288 million). Statsbygg has 669 employees (October 2005) [7].
Letni proračun stavb je približno 2,3 milijarde NOK (približno 228 milijonov EUR) Statsbygg ima 669 zaposlenih (oktober 2005) [7].
This value was submitted to Stortinget [9] in connection with the State budget for 1999-2000. However, the proposal reserved the right for the Government to make final adjustments.Fifthly, this right to adjust the final balance was exercised by the Ministry, who after adjusting, inter alia, some of Entra’s rental contracts, and thereby changing the assumptions of the model again, arrived at a higher value.
Ta vrednost je bila predložena stortingetu (norveškemu parlamentu) [9] v povezavi z državnim proračunom za obdobje 1999–2000, vendar je bila predlogu dodana pridržana pravica vlade, da opravi končne prilagoditve.Ministrstvo je uveljavilo to pravico do prilagoditve zaključne bilance in je med drugim prilagodilo nekatere najemne pogodbe podjetja Entra in s tem ponovno spremenilo predpostavke modela ter tako doseglo višjo vrednost.
It stated that it is the Norwegian Government’s opinion that the tax measure in question should not be distinctly separated from the opening balance of the company. Moreover, the purpose of the main rule on document duties and registration fees is to tax real transfers between different economic entities.
Ministrstvo je navedlo, da po mnenju norveške vlade ta davčni ukrep ne bi smel biti jasno ločen od otvoritvene bilance podjetja Poleg tega je namen glavnega predpisa o taksah za listine in pristojbinah za registracijo obdavčiti dejanske prenose med različnimi gospodarskimi subjekti.
Decision of the EFTA Surveillance Authority
Odločba Nadzornega organa EFTE
No 319/05/COL
št. 319/05/COL
on amendments to College Decision No 195/04/COL on the implementing provisions referred to under Article 27 in Part II of Protocol 3 to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice
o spremembah k Odločbi Kolegija št. 195/04/COL o izvedbenih določbah iz člena 27 dela II Protokola 3 k Sporazumu med državami Efte o ustanovitvi nadzornega organa in sodišča
HAVING REGARD TO the Agreement on the European Economic Area [1], in particular to Articles 61 to 63 and Protocol 26 thereof,
OB UPOŠTEVANJU Sporazuma o Evropskem gospodarskem prostoru [1] Sporazuma o Evropskem gospodarskem prostoru, in zlasti členov 61 do 63 ter Protokola 26 k Sporazumu,
HAVING REGARD TO the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice [2], in particular to Articles 5(2)(a) and 24 thereof and Article 27 in Part II of Protocol 3 to the Surveillance and Court Agreement,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča [2] ter zlasti členov 5(2)(a) in 24 Sporazuma ter člena 27 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču,
WHEREAS on 14 July 2004, the EFTA Surveillance Authority adopted Decision No 195/04/COL on the implementing provisions referred to under Article 27 in Part II of Protocol 3 to the Surveillance and Court Agreement,
KER je nadzorni organ Efte 14. julija 2004 sprejel Odločbo št. 195/04/COL o izvedbenih določbah iz člena 27 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču,
WHEREAS the EFTA Surveillance Authority, as required by Article 3(1) of Decision No 195/04/COL, will implement a electronic notification system as of 1 January 2006,
KER nadzorni organ Efte, kakor to zahteva člen 3(1) Odločbe št. 195/04/COL, od 1. januarja 2006 uporablja sistem za elektronsko priglasitev,
WHEREAS the EFTA States, for the purposes of submission of electronic notifications and related correspondence, have designated one contact point,
KER so države Efte za namene elektronskih priglasitev in z njimi povezanega dopisovanja imenovale eno kontaktno točko,
AFTER CONSULTING the Advisory Committee on State Aid by letter dated 30 November 2005 in accordance with the procedure laid down in Article 29 in Part II of Protocol 3 to the Surveillance and Court Agreement,
PO POSVETOVANJU s Svetovalnim odborom za državno pomoč z dopisom, datiranim 30. novembra 2005, v skladu s postopkom, določenim v členu 29 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču –
Article 3(1) of Decision No 195/04/COL shall be replaced by the following,
Člen 3(1) Odločbe št. 195/04/COL se nadomesti z naslednjim besedilom:
‘The notification shall be transmitted to the Authority by the Mission to the European Union of the EFTA State concerned or any other contact point designated by the EFTA State.
„Priglasitev nadzornemu organu pošlje misija zadevne države Efte pri Evropski uniji ali katera koli druga kontaktna točka, ki jo določi država Efte.
It shall be addressed to the Competition and State Aid Directorate of the Authority.
Priglasitev se naslovi na Direktorat za konkurenco in državno pomoč nadzornega organa.
The Competition and State Aid Directorate of the Authority may nominate contact points for the receipt of notifications’.
Direktorat za konkurenco in državno pomoč nadzornega organa lahko določi kontaktne točke za prejem priglasitev.“
Article 3(6) of Decision No 195/04/COL shall be replaced by the following,
Člen 3(6) Odločbe št. 195/04/COL se nadomesti z naslednjim besedilom:
‘After consulting the EFTA States, the Authority shall publish in the EEA Section of and the EEA Supplement to the Official Journal of the European Union details of the arrangements for the electronic transmission of notifications, including addresses together with any necessary arrangements for the protection of confidential information’.
„Nadzorni organ po posvetovanju z državami Efte v oddelku EGP Uradnega lista Evropske unije in Dopolnilu EGP k Uradnemu listu Evropske unije objavi podrobnosti o ureditvi za elektronsko pošiljanje priglasitev, vključno z naslovi ter katero koli potrebno ureditvijo za varovanje zaupnih podatkov“.
The second sentence of the fourth paragraph of Annex I to Decision No 195/04/COL shall be replaced by the following,
Drugi stavek četrtega odstavka Priloge I k Odločbi št. 195/04/COL se nadomesti z naslednjim besedilom:
‘The completed form shall be transmitted to the Authority by the Mission to the European Union of the EFTA State concerned or any other contact point designated by the EFTA State’.
„Izpolnjen obrazec nadzornemu organu pošlje misija zadevne države Efte pri Evropski uniji ali katera koli druga kontaktna točka, ki jo določi država Efte.“
In the Annexes to Decision No 195/04/COL, the reference to the Mission to the European Union of the EFTA State concerned or the EEA Coordination Unit of the EFTA State shall be read as referring to the Mission to the European Union of the EFTA State concerned or any other contact point designated by the EFTA State.
V prilogah k Odločbi št. 195/04/COL sklicevanje na misijo zadevne države Efte pri Evropski uniji ali koordinacijsko enoto EGP države Efte pomeni sklicevanje na misijo zadevne države Efte pri Evropski uniji ali katere koli druge kontaktne točke, ki jo je določila država Efte.
This Decision shall enter into force on the day following that of its adoption by the Authority.
Ta odločba začne veljati dan po tem, ko jo sprejme nadzorni organ.
For the EFTA Surveillance Authority
Za nadzorni organ EFTE
No 328/05/COL
št. 328/05/COL
amending for the 53rd time the Procedural and Substantive Rules in the Field of State Aid by introducing a new Chapter 18C: State aid in the form of public service compensation
o triinpetdeseti spremembi procesnih in materialnih pravil na področju državne pomoči z uvedbo novega poglavja 18C: državna pomoč v obliki nadomestila za javne storitve
HAVING REGARD TO the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court of Justice [2], in particular to Article 24, Article 5(2)(b) and Article 1 in Part I of Protocol 3 and Articles 18 and 19 in Part II of Protocol 3 thereof,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi Nadzornega organa in Sodišča [2] in zlasti člena 24, člena 5(2)(b) ter člena 1 v delu I Protokola 3 ter členov 18 in 19 v delu II Protokola 3 k Sporazumu,
WHEREAS under Article 24 of the Surveillance and Court Agreement, the EFTA Surveillance Authority shall give effect to the provisions of the EEA Agreement concerning State aid;
KER v skladu s členom 24 Sporazuma o Nadzornem organu in Sodišču Nadzorni organ Efte uveljavlja določbe Sporazuma EGP v zvezi z državno pomočjo,
WHEREAS under Article 5(2)(b) of the Surveillance and Court Agreement the EFTA Surveillance Authority shall issue notices or guidelines on matters dealt with in the EEA Agreement, if that Agreement or the Surveillance and Court Agreement expressly so provides or if the EFTA Surveillance Authority considers it necessary;
KER Nadzorni organ Efte v skladu s členom 5(2)(b) Sporazuma o Nadzornem organu in Sodišču izda obvestila ali smernice o zadevah, ki jih obravnava Sporazum EGP, če to izrecno določata navedeni sporazum ali Sporazum o Nadzornem organu in Sodišču ali če Nadzorni organ Efte meni, da je to potrebno,
RECALLING the Procedural and Substantive Rules in the Field of State Aid [3] adopted on 19 January 1994 by the EFTA Surveillance Authority [4];WHEREAS, on 13 July 2005, the European Commission adopted a Communication framework setting out the rules for State aid in the form of public service compensation [5];WHEREAS this Communication is also of relevance for the European Economic Area;
OB SKLICEVANJU na procesna in materialna pravila na področju državne pomoči [3], ki jih je 19. januarja 1994 sprejel Nadzorni organ Efte [4],KER je dne 13. julija 2005 Evropska komisija sprejela okvir Skupnosti o pravilih za državno pomoč v obliki nadomestila za javne storitve [5],KER to sporočilo velja tudi za Evropski gospodarski prostor,
WHEREAS a uniform application of the EEA State aid rules is to be ensured throughout the European Economic Area;
KER je treba zagotoviti enotno uporabo pravil o državni pomoči EGP v celotnem Evropskem gospodarskem prostoru,
WHEREAS, according to point II under the heading ‘GENERAL’ at the end of Annex XV to the EEA Agreement, the EFTA Surveillance Authority is to adopt, after consultation with the Commission, acts corresponding to those adopted by the European Commission;
KER mora Nadzorni organ Efte v skladu s točko II pod naslovom „SPLOŠNO“ na koncu Priloge XV k Sporazumu EGP po posvetovanju s Komisijo sprejeti akte, ki ustrezajo tistim, ki jih je sprejela Evropska komisija,
HAVING consulted the European Commission;
PO POSVETOVANJU z Evropsko komisijo,
RECALLING that the EFTA Surveillance Authority has consulted the EFTA States by letter dated 19 October 2005 on the subject,
OB PONOVNI POTRDITVI, da se je Nadzorni organ Efte o tem posvetoval z državami Efte v pismu z datumom 19. oktobra 2005 –
The State Aid Guidelines shall be amended by introducing a new Chapter 18C, State aid in the form of public service compensation.
Smernice o državni pomoči se spremenijo tako, da se uvede novo poglavje 18C o državni pomoči v obliki nadomestila za javne storitve.
Appropriate measures, contained in Annex I to this Decision, are proposed.
Predlagani so ustrezni ukrepi, navedeni v Prilogi I k tej odločbi.
The European Commission shall be informed, in accordance with point (d) of Protocol 27 of the EEA Agreement, by means of a copy of this Decision, including Annex I.
3. Evropska komisija je v skladu s točko (d) Protokola 27 Sporazuma EGP obveščena z izvodom te odločbe, vključno s Prilogo I.
The Decision, including Annex I, shall be published in the EEA Section of and in the EEA Supplement to the Official Journal of the European Union.
Odločba, vključno s Prilogo I, se objavi v oddelku EGP Uradnega lista Evropske unije in Dodatku EGP k Uradnemu listu Evropske unije.
In case the EFTA States accept the proposal for appropriate measures, a summary notice shall be published in the EEA Section of and in the EEA Supplement to the Official Journal of the European Union (attached in Annex II to this Decision).
Če države Efte sprejmejo predlog za ustrezne ukrepe, se objavi povzetek obvestila v oddelku EGP Uradnega lista Evropske unije in Dodatku EGP k Uradnemu listu Evropske unije (priložen v Prilogi II k tej odločbi).
Initially published in OJ L 231, 3.9.1994, and in the EEA Supplement thereto No 32 on the same date, last amended by Decision No 313/05/COL of 7.12.2005 (not yet published).
Prvič objavljena v UL L 231, 3.9.1994 in istega dne v Dodatku EGP št. 32, nazadnje spremenjena z Odločbo št. 313/05/COL z dne 7. decembra 2005 (še ni objavljena).
Community framework for State aid in the form of public service compensation (OJ C 297 of 29.11.2005, p. 4).
Okvir skupnosti za državne pomoči v obliki nadomestila za javne storitve (UL C 297, 29.11.2005, str. 4).
STATE AID IN THE FORM OF PUBLIC SERVICE COMPENSATION [1]
DRŽAVNA POMOČ V OBLIKI NADOMESTILA ZA JAVNE STORITVE [1]
It is apparent from the caselaw of the Court of Justice of the European Communities [2], that public service compensation does not constitute State aid within the meaning of Article 87(1) of the EC Treaty if it fulfils certain conditions.
Iz sodne prakse Sodišča Evropskih skupnosti [2] je razvidno, da nadomestilo za javne storitve ne pomeni državne pomoči v smislu člena 87(1) Pogodbe ES, če izpolnjuje nekatere pogoje.
However, if public service compensation does not meet these conditions and if the general criteria for the applicability of Article 87(1) of the EC Treaty are satisfied, such compensation constitutes State aid.
Če pa nadomestilo za javne storitve ne izpolnjuje teh pogojev in so izpolnjena splošna merila za uporabo člena 87(1) Pogodbe ES, takšno nadomestilo pomeni državno pomoč.
In the Authority’s view, this case law applies equally in the context of Article 61(1) of the EEA Agreement.
Po mnenju organa se ta sodna praksa uporablja tudi v okviru člena 61(1) Sporazuma EGP.
The European Commission Decision 2005/842/EC of 28 November 2005 on the application of Article 86(2) of the EC Treaty to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest [3] lays down the conditions under which certain types of public service compensation constitute State aid compatible with Article 86(2) of the EC Treaty and exempts compensation satisfying those conditions from the prior notification requirement.
Odločba Evropske komisije 2005/842/ES z dne 28. novembra 2005 o uporabi člena 86(2) Pogodbe ES za državne pomoči v obliki nadomestila za javne storitve, dodeljene nekaterim podjetjem, pooblaščenim za opravljanje storitev splošnega gospodarskega pomena [3], določa pogoje, pod katerimi za nekatere oblike nadomestila za javne storitve pomenijo državno pomoč, ki je združljiva s členom 86(2) Pogodbe ES, in nadomestila, ki izpolnjujejo navedene pogoje, ne velja zahteva po predhodni priglasitvi.
The Decision has not yet been incorporated into the EEA Agreement [4].
Odločba še ni vključena v Sporazum EGP [4].
Public service compensation which constitutes State aid and does not fall within the scope of Decision 2005/842/EC will still be subject to the prior notification requirement, also after that Decision has been adopted.
Za nadomestilo za javne storitve, ki pomeni državno pomoč in ne sodi v okvir uporabe Odločbe 2005/842/ES, se bo zahteva po predhodni priglasitvi uporabljala tudi po sprejetju navedene odločbe.
The purpose of these guidelines is to spell out the conditions under which such State aid can be found compatible with the functioning of the EEA Agreement pursuant to Article 59(2) of the EEA Agreement.
Namen teh smernic je določiti pogoje, pod katerimi se lahko takšna državna pomoč šteje za združljivo z izvajanjem Sporazuma EGP v skladu s členom 59(2) Sporazuma EGP.
These guidelines are applicable to public service compensation granted to undertakings in connexion with activities subject to the rules of the EEA Agreement, with the exception of the transport sector, and the public service broadcasting sector covered by the EFTA Surveillance Authority’s guidelines on the application of State aid rules to public service broadcasting [5].
Te smernice se uporabljajo pri nadomestilu za javne storitve, dodeljenemu podjetjem v zvezi z dejavnostmi, za katere se uporabljajo pravila Sporazuma EGP, razen za sektor prometa in sektor storitev javne radiotelevizije iz Smernic nadzornega organa Efte o uporabi pravil državne pomoči za storitve javne radiotelevizije [5].
The provisions of these guidelines apply without prejudice to the stricter specific provisions relating to public service obligations contained in sectoral EEA rules and measures.
Določbe teh smernic se uporabljajo brez poseganja v strožje posebne določbe iz sektorskih pravil in ukrepov EGP, ki se nanašajo na obveznosti javnih storitev.
These guidelines apply without prejudice to the provisions in force in the field of public procurement and competition (in particular Articles 53 and 54 of the EEA Agreement).
Te smernice se uporabljajo brez poseganja v določbe, ki veljajo na področju oddaje javnih naročil in konkurence (zlasti členov 53 in 54 Sporazuma EGP).
Conditions governing the compatibility of public service compensation that constitutes State aid
Pogoji, ki urejajo združljivost nadomestila za javne storitve, ki pomeni državno pomoč
In its judgment in Altmark [6], the Court of Justice of the European Communities laid down the conditions under which public service compensation does not constitute State aid as follows:
Sodišče Evropskih skupnosti je v svoji sodbi v zadevi Altmark [6] določilo pogoje, pod katerimi nadomestilo za javne storitve ne pomeni državne pomoči:
First, the recipient undertaking must actually have public service obligations to discharge, and the obligations must be clearly defined […].
Prvič, podjetju, ki prejme nadomestilo, mora biti dejansko zaupano izpolnjevanje obveznosti javnih storitev, obveznosti pa morajo biti jasno določene […].
[…] Second, the parameters on the basis of which the compensation is calculated must be established in advance in an objective and transparent manner, to avoid it conferring an economic advantage which may favour the recipient undertaking over competing undertakings.
[…] Drugič, parametre, na podlagi katerih se izračuna nadomestilo, je treba določiti vnaprej ter na objektiven in pregleden način, da se prepreči morebitno dajanje gospodarske prednosti podjetju, ki prejme nadomestilo, pred konkurenčnimi podjetji.
[…] Payment by a Member State of compensation for the loss incurred by an undertaking without the parameters of such compensation having been established beforehand, where it turns out after the event that the operation of certain services in connection with the discharge of public service obligations was not economically viable, therefore constitutes a financial measure which falls within the concept of State aid within the meaning of Article 87(1) of the Treaty.
[…] Nadomestilo, ki ga država članica plača za izgubo podjetja, ne da bi bili parametri takšnega nadomestila vnaprej določeni, zato pomeni finančni ukrep, ki sodi v pojem državne pomoči v smislu člena 87(1) Pogodbe, če se po dogodku izkaže, da opravljanje nekaterih storitev v zvezi z izpolnjevanjem obveznosti javnih storitev ni bilo ekonomsko upravičeno.
[…] Third, the compensation cannot exceed what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit […].
[…] Tretjič, nadomestilo ne sme preseči zneska, potrebnega za kritje vseh ali nekaterih stroškov, ki nastanejo zaradi izpolnjevanja obveznosti javnih storitev, pri čemer je treba upoštevati ustrezne prejemke in primerni dobiček […].
[…] Fourth, where the undertaking which is to discharge public service obligations, in a specific case, is not chosen pursuant to a public procurement procedure which would allow for the selection of the tenderer capable of providing those services at the least cost to the community, the level of compensation needed must be determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with means of transport so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations.”
[…] Četrtič, če podjetje, ki naj bi izpolnjevalo obveznosti javnih storitev, v danem primeru ni izbrano v skladu s postopkom oddaje javnih naročil, ki naj bi omogočil izbiro ponudnika, zmožnega zagotoviti te storitve Skupnosti po najnižjih stroških, je treba stopnjo potrebnega nadomestila določiti na podlagi analize stroškov, ki bi nastali v običajnem podjetju, ki je dobro vodeno in ima zagotovljena ustrezna transportna sredstva, pri izpolnjevanju navedenih obveznosti, pri čemer je treba upoštevati ustrezne prejemke in primerni dobiček pri izpolnjevanju obveznosti.‘
Where these four criteria are met, public service compensation does not constitute State aid, and Articles 61 of the EEA Agreement and Article 1 in Part I of Protocol 3 to the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court (hereinafter: the “Surveillance and Court Agreement”) do not apply.
Če so izpolnjeni ti štirje pogoji, nadomestilo za javne storitve ne pomeni državne pomoči, člen 61 Sporazuma EGP in člen 1 dela I Protokola 3 k Sporazumu med državami Efte o ustanovitvi Nadzornega organa in Sodišča (v nadaljnjem besedilu ‚Sporazum o nadzornem organu in sodišču‘) pa se ne uporabljata.
If the EFTA States do not respect these criteria and if the general criteria for the applicability of Article 61(1) of the EEA Agreement are met, public service compensation constitutes State aid.
Nadomestilo za javne storitve pomeni državno pomoč, če države Efte ne upoštevajo teh meril in če so izpolnjena splošna merila za uporabo člena 61(1) Sporazuma EGP.
The Authority considers that at the current stage of development of the EEA Agreement, such State aid may be declared compatible with the EEA Agreement under Article 59(2) of the EEA Agreement if it is necessary to the operation of the services of general economic interest and does not affect the development of trade to such an extent as would be contrary to the interests of the Contracting Parties.
Organ meni, da se lahko v trenutni stopnji razvoja Sporazuma EGP takšna državna pomoč šteje za združljivo s Sporazumom EGP po členu 59(2) Sporazuma EGP, če je potrebna za opravljanje storitev splošnega gospodarskega pomena in ne vpliva na razvoj trgovine v obsegu, ki bi bil v nasprotju z interesi pogodbenic.
The following conditions should be met in order to achieve such balance.
Za dosego takšnega ravnovesja bi morali biti izpolnjeni naslednji pogoji.
Genuine service of general economic interest within the meaning of Article 59 of the EEA Agreement
Dejanska storitev splošnega gospodarskega pomena v smislu člena 59 Sporazuma EGP