natgillin/translations-raw huggingface dataset:
The sum of budgeted overhead costs for each company shall cover the common costs included in the total budget.
Vsota predvidenih režijskih stroškov za vsako podjetje krije skupne stroške, vključene v celotni proračun.
The rate was […] [47] % for 2004, […] [48] % for 2005 and 2006, and […] [49] % for 2007 and 2008.
Stopnja je znašala […] [47] % za leto 2004, […] [48] % za leti 2005 in 2006 ter […] [49] % za leti 2007 in 2008.
CAPITAL INJECTION OF 2 APRIL 2004
KAPITALSKI VLOŽEK Z DNE 2. APRILA 2004
The complainant states that AS Oslo Sporveier transferred NOK 41499000 in new equity to AS Sporveisbussene in 2004, and alleges that this transaction may have involved state aid as no private market investor would have injected capital in a loss-making company.
Pritožnik trdi, da je podjetje AS Oslo Sporveier leta 2004 na podjetje AS Sporveisbussene preneslo 41499000 NOK v obliki novega lastniškega kapitala, in navaja, da je bila v to transakcijo morda vključena državna pomoč, saj v družbo, ki ustvarja izgubo, kapitala ne bi vložil noben zasebni tržni vlagatelj.
The complainant furthermore questions whether capital has been injected in order to fund new activities taking place in a market exposed to competition.
Pritožnik se poleg tega sprašuje, ali je bil kapital vložen za financiranje novih dejavnosti, ki so se izvajale na trgu in ki so bile izpostavljene konkurenci.
The Norwegian authorities have confirmed that Oslo Municipality injected new capital into the Oslo Sporveier Group on 2 April 2004, and that this measure related to a one-time contribution to the pension fund of the Group (Oslo Sporveiers Pensjonskasse) [50] to cover an accumulated shortage of funds in the existing pension fund accounts.
Norveški organi so potrdili, da je občina Oslo vložila nov kapital v skupino Oslo Sporveier 2. aprila 2004 in da je šlo pri tem ukrepu za enkraten prispevek v pokojninski sklad skupine (Oslo Sporveiers Pensjonkasse) [50], da bi se pokril nakopičen primanjkljaj sredstev na obstoječih računih pokojninskega sklada.
The amount of this capital injection allocated to AS Sporveisbussene was NOK 111760000.
Ta kapitalski vložek, dodeljen podjetju AS Sporveisbussene, je znašal 111760000 NOK.
The Norwegian authorities have furthermore explained that at the same time as the capital injection took place, AS Sporveisbussene changed accounting principles for estimating future pension obligations with the result that from 2004 onwards such obligations were recognized in their accounts [51].
Norveški organi so poleg tega pojasnili, da je podjetje AS Sporveisbussene v istem času, ko je bil zagotovljen kapitalski vložek, spremenilo računovodska načela za oceno prihodnjih pokojninskih obveznosti, zaradi česar so bile te obveznosti od leta 2004 vključene v njihove račune [51].
In light of the information submitted by the Norwegian authorities, the Authority can only understand that the complainant, when referring to the transfer of NOK 41499000 in its correspondence with the Authority, has compared the 2003 and 2004 accounts of AS Sporveisbussene, and deducted NOK 39501000 (total equity in 2003) from NOK 81 million (total equity in 2004).
Nadzorni organ lahko ob upoštevanju informacij norveških organov razume le, da je pritožnik s tem, ko se v svojem dopisu Nadzornemu organu sklicuje na prenos 41499000 NOK, primerjal račune podjetja AS Sporveisbussene iz leta 2003 in 2004 ter da je od 81 milijonov NOK (skupni kapital v letu 2004) odštel 39501000 NOK (skupni kapital v letu 2003).
In this Decision, the Authority will assess the actual capital injection of NOK 111760000, which is the amount allocated to cover the pension obligations of AS Sporveisbussene (as opposed to NOK 41499000 referred to by the complainant).
V tej odločbi bo Nadzorni organ ocenil dejanski kapitalski vložek v višini 111760000 NOK, kar je znesek, namenjen za kritje pokojninskih obveznosti podjetja AS Sporveisbussene (v nasprotju z zneskom 41499000 NOK, ki ga navaja pritožnik).
The Norwegian authorities have submitted explanations regarding the rationale for this capital injection, which relates to the pension liabilities of AS Sporveisbussene.
Norveški organi so predložili pojasnila v zvezi z razlogi za ta kapitalski vložek, ki se nanaša na pokojninske obveznosti podjetja AS Sporveisbussene.
These are summarised in the following.
Ta so povzeta v nadaljevanju.
Mid-1990s shortfall in AS Oslo Sporveier Group’s pension fund and increased annual compensation
Primanjkljaj v pokojninskem skladu skupine AS Oslo Sporveier sredi 90. let prejšnjega stoletja in večje letno nadomestilo
The Norwegian local authorities – and companies owned or controlled by them – were obliged to provide their employees with an indexed pension equal to 70 % or 66 % of their final salary upon retirement at the age of 67 [52].
Norveški lokalni organi – in podjetja v njihovi lasti ali pod njihovim nadzorom – so morala svojim zaposlenim ob upokojitvi v 67. letu starosti zagotoviti indeksirano pokojnino v višini 70 ali 66 % zadnje plače [52].
By the mid-1990s, it had become clear that the pension fund of the Oslo Sporveier Group was underfunded.
Do sredine 90. let prejšnjega stoletja je postalo jasno, da je bil v pokojninskem skladu skupine Oslo Sporveier primanjkljaj.
Oslo Municipality, as its owner, was therefore obliged by law to cover the underfunding of the Oslo Sporveier Group [54].
Občina Oslo je zato kot njegova lastnica morala po zakonu pokriti primanjkljaj skupine Oslo Sporveier [54].
Thus, as resolved by decision of 23 December 1996, AS Oslo Sporveier had to submit a plan on how to make up for the shortfall.
Podjetje AS Oslo Sporveier je tako v skladu z odločbo z dne 23. decembra 1996 moralo predložiti načrt za odpravo primanjkljaja.
In accordance with the payment plan, Oslo Municipality adjusted upwards the annual public service compensation so as to cover the increased pension premiums.
V skladu z načrtom plačevanja je občina Oslo letno nadomestilo za javne storitve prilagodila navzgor, da bi lahko pokrila povečane pokojninske premije.
Capital injection into Oslo Sporveiers Pensjonskasse
Kapitalski vložek v Oslo Sporveiers Pensjonskasse
According to the Norwegian authorities, Oslo Municipality decided in 2003 to cover the pension fund shortfall at the Oslo Sporveier Group with a one-time payment.
Po navedbah norveških organov se je občina Oslo leta 2003 odločila, da pokrije primanjkljaj sklada skupine Oslo Sporveier z enkratnim plačilom.
As a result, on 2 April 2004, AS Oslo Sporveier injected NOK 802,5 million [55] in Oslo Sporveiers Pensjonskasse to cover the current total shortfall [56].
Tako je podjetje AS Oslo Sporveier 2. aprila 2004 vložilo 802,5 milijona NOK [55] v sklad Oslo Sporveiers Pensjonskasse, da bi pokrilo obstoječi skupni primanjkljaj [56].
The capital injection covered the underfunding of the pension liabilities relating to the employees of Oslo Sporvognsdrift AS, Oslo T-banedrift AS, AS Oslo Sporveier and AS Sporveisbussene.
S kapitalskim vložkom se je pokril primanjkljaj pokojninskih obveznosti zaposlenih v podjetjih Oslo Sporvognsdrift AS, Oslo T-banedrift AS, AS Oslo Sporveier in AS Sporveisbussene.
The Norwegian authorities explained that although Oslo Municipality was obliged by law to cover the underfunding of Oslo Sporveier Group, it was not required to do so by a one-time payment: it chose to do so as this solution would be more cost efficient than adhering to the existing amortisation plan.
Norveški organi so pojasnili, da se od občine Oslo, ki je po zakonu morala kriti primanjkljaj skupine Oslo Sporveier, ni zahtevalo, da to stori v obliki enkratnega plačila, ampak se je za to odločila sama, saj bi bila ta rešitev stroškovno učinkovitejša kot vztrajanje pri obstoječem amortizacijskem načrtu.
The annual amortised amount to service the underfunding was higher than the finance costs needed to service a bank loan of the same size.
Letni znesek amortizacije za odpravo primanjkljaja je bil višji od finančnih stroškov, potrebnih za odplačilo bančnega posojila v enakem znesku.
Moreover, a one-time payment was estimated to provide savings in the operating budget of approximately NOK 160 million, and reduce the Group’s annual pension costs by NOK 60 million.
Poleg tega bi se z enkratnim plačilom prihranilo 160 milijonov NOK v operativnem proračunu, za 60 milijonov NOK pa bi se zmanjšal letni strošek te skupine za pokojnine.
Of the NOK 802,5 million, NOK 111760000 covered the pension obligations of AS Sporveisbussene.
Za kritje pokojninskih obveznosti podjetja AS Sporveisbussene je bilo od 802,5 milijona NOK uporabljenih 111760000 NOK.
According to the Norwegian authorities the full amount was paid directly from AS Oslo Sporveier to the Oslo Sporveiers Pensjonskasse and was not transferred as cash to AS Sporveisbussene.
Po navedbah norveških organov je celotni znesek v Oslo Sporveiers Pensjonkasse vplačalo podjetje AS Oslo Sporveier, torej v podjetje AS Sporveisbussene ni bil prenesen v gotovini.
In the annual accounts of AS Sporveisbussene for 2004, the pension contribution of NOK 111760000 was recorded as an injection of new share capital.
V letnih računovodskih izkazih podjetja AS Sporveisbussene za leto 2004 je bil pokojninski prispevek v višini 111760000 NOK evidentiran kot dotok novega osnovnega kapitala.
Underfunding of the pension liabilities for the tour bus employees
Primanjkljaj pri pokojninskih obveznostih zaposlenih v oddelku avtobusnih potovanj
According to the Norwegian authorities, a part of the capital injection transferred to AS Sporveisbussene covered pension liabilities for employees in the tour bus operation for the period 1994 (when the tour bus operations commenced) until 1 January 1997.
Po navedbah norveških organov je del kapitalskega vložka, prenesenega podjetju AS Sporveisbussene, pokrival pokojninske obveznosti zaposlenih v oddelku avtobusnih potovanj za obdobje od leta 1994 (ko so se avtobusna potovanja začela izvajati) do 1. januarja 1997.
The Norwegian authorities have submitted calculations according to which approximately NOK 430300 of the total capital injection was related to pension liability underfunding in the tour bus division.
Norveški organi so predložili izračune, v skladu s katerimi se je 430300 NOK skupnega kapitalskega vložka nanašalo na primanjkljaj glede pokojninskih obveznosti v oddelku avtobusnih potovanj.
Change of pension funds to Vital Forsikring ASA
Sprememba pokojninskih skladov v Vital Forsikring ASA
The payment of NOK 111760000 also enabled AS Sporveisbussene to transfer its pension fund from Oslo Sporveiers Pensjonskasse to Vital Forsikring ASA, a life insurance company.
Z vplačilom 111760000 NOK je podjetje AS Sporveisbussene lahko preneslo svoj pokojninski sklad iz sklada Oslo Sporveiers Pensjonskasse v podjetje, ki nudi življenjska zavarovanja, tj. Vital Forsikring ASA.
TAXATION OF THE OSLO SPORVEIER GROUP
OBDAVČITEV SKUPINE OSLO SPORVEIER
Allegations of the complainant
Navedbe pritožnika
According to the complainant, AS Oslo Sporveier’s negative tax position has been used to reduce the tax burden on AS Sporveisbussene.
Po navedbah pritožnika se je negativen davčni položaj podjetja AS Oslo Sporveier izkoristil za zmanjšanje davčnega bremena podjetja AS Sporveisbussene.
Favourable tax conditions in the Oslo Sporveier Group could possibly have been used to avoid payment of tax on profits made in a market wholly or partially exposed to competition.
Ugodni davčni pogoji v skupini Oslo Sporveier bi se lahko uporabili za izogibanje plačila davka na dobiček, ustvarjen na trgu, ki je v celoti ali delno izpostavljen konkurenci.
The basis for this complaint seems to be that AS Sporveisbussene in the period 2000–2004, while having a profit before tax of approximately NOK 54796000, only reported a taxable income of NOK 2027000.
Videti je, da pritožba temelji na tem, da je podjetje AS Sporveisbussene v obdobju 2000–2004, ko je dobiček pred obdavčitvijo znašal približno 54796000 NOK, prijavilo samo obdavčljiv dohodek v višini 2027000 NOK.
According to the Norwegian authorities, and in the Authority’s view, it appears that the complainant refers to the tax rules regarding contributions between companies belonging to the same group (group contributions).
Po navedbah norveških organov in po mnenju Nadzornega organa se zdi, da se pritožnik sklicuje na davčne predpise v zvezi s prispevki med podjetji, ki spadajo v isto skupino (prispevki znotraj skupine).
AS Sporveisbussene has apparently transferred parts of its profits, thus avoiding the payment of income tax on the amount transferred.
Podjetje AS Sporveisbussene je očitno preneslo dele svojega dobička in se tako izognilo plačilu davka od dohodkov pri prenesenem znesku.
The relevant provisions of the Norwegian Tax Act
Ustrezne določbe norveškega Davčnega zakonika
According to the Norwegian Tax Act [58], companies within a group shall be taxed as single entities; there is, at the outset, no consolidation of groups of companies for tax purposes, which means that a company may only deduct its own losses and is liable to pay tax only on its own profits.
V skladu z norveškim Davčnim zakonikom [58] se podjetja znotraj skupine obdavčijo kot samostojni subjekti; na začetku se skupine podjetij ne morejo združevati za davčne namene, kar pomeni, da lahko podjetje samo odšteje svoje lastne izgube in da mora plačati davek samo na svoj lastni dobiček.
However, under certain conditions, the tax rules permit a company to deduct from its taxable income a unilateral contribution of capital made to another company within its group as a so called “group contribution”.
Vendar davčni predpisi v določenih pogojih dovoljujejo podjetju, da od svojega obdavčljivega dohodka odšteje kapital, ki ga je v obliki enostranskega prispevka vložil v drugo podjetje znotraj skupine kot t.i. „prispevek znotraj skupine“.
Group contributions are allowed [59] when the granting company and the receiving company are limited liability companies [60] and belong to the same group [61].
Prispevki znotraj skupine so dovoljeni [59], kadar sta podjetje, ki prispevek dodeli, in podjetje, ki ga prejme, družbi z omejeno odgovornostjo [60] ter pripadata isti skupini [61].
In addition, the parent company has to own more than 90 % of the subsidiary, as well as hold an equivalent share of the votes [62].
Poleg tega mora biti matično podjetje več kot 90-odstotni lastnik odvisnega podjetja ter imeti enakovreden delež glasovalnih pravic [62].
The Norwegian authorities have explained that these requirements must be met at the end of the relevant financial year in which the group contribution is made.
Norveški organi so pojasnili, da je treba te zahteve izpolniti ob koncu finančnega leta, v katerem se dodeli prispevek znotraj skupine.
The granting and the receiving companies must, as part of their annual tax return, disclose the contributions to the tax authorities by submitting complete information on designated forms.
Podjetje, ki prispevek dodeli, in podjetje, ki ga prejme, morata v letni napovedi za odmero davka prikazati prispevke davčnim organom, tako da predložita popolne podatke na ustreznih obrazcih.
A group contribution may consist of money, working capital or other financial contributions [63].
Prispevki znotraj skupine se lahko dodelijo v obliki denarja, obratnih sredstev ali drugih finančnih prispevkov [63].
A group contribution is deductible for the granting company to the extent that the contribution is covered by its taxable income [64].
Prispevek znotraj skupine je mogoče odbiti za podjetje, ki prispevek dodeli, kolikor se prispevek pokrije z obdavčljivim dohodkom podjetja [64].
When a company grants a group contribution exceeding its taxable income, it cannot deduct the excess amount [65].
Kadar podjetje dodeli prispevek znotraj skupine, ki presega njegov obdavčljivi dohodek, presežnega zneska ni mogoče odbiti [65].
The receiving company, on the other hand, is liable for paying taxes on the group contribution [66], but the excess, non-deductible amount does not constitute a taxable income on the hand of the recipient company.
Podjetje, ki prispevek prejme, pa mora po drugi strani plačati davek na prispevek znotraj skupine [66], vendar presežek, tj. neodbitni znesek, ne pomeni obdavčljivega dohodka podjetja, ki prispevek prejme.
The contribution is considered as income for the receiving company in the same year as the granting company deducts the contribution in its tax assessment.
Prispevek se obravnava kot dohodek za podjetje, ki ga prejme, v istem letu, v katerem ga podjetje, ki ga dodeli, odbije v svoji davčni odmeri.
Provided that the recipient suffers a deficit, the contribution may be set off against any losses, also those incurred in previous years.
Če ima prejemnik primanjkljaj, se s prispevkom lahko odpišejo vse izgube, tudi tiste, ki so nastale v prejšnjih letih.
Moreover, the requirements related to a limited liability company’s distribution of dividends must be met [67].
Poleg tega je treba izpolniti zahteve, povezane z razdeljevanjem dividend družbe z omejeno odgovornostjo [67].
The Norwegian authorities have explained that the group contribution rules apply indiscriminately to all corporate entities that are subject to Norwegian income tax.
Norveški organi so pojasnili, da se predpisi o prispevkih znotraj skupine uporabljajo brez razlik za vse gospodarske družbe, ki morajo plačevati norveški davek na dohodek.
The application of the rules does not require any form of government permit, licence or similar consent by any public authority.
Za uporabo predpisov ni potrebno nikakršno upravno dovoljenje, licenca ali podobno soglasje, ki bi ga moral izdati javni organ.
The rules apply regardless of who controls the group, whether it is of domestic or foreign origin, or privately or publicly owned.
Predpisi se uporabljajo ne glede na to, kdo upravlja skupino, ali je skupina domača ali tuja in ali je v zasebnem ali državnem lastništvu.
The rationale of the group contribution rules
Utemeljitev predpisov o prispevkih znotraj skupine
The Norwegian authorities have explained that the purpose of the rules is to establish similar tax treatment and tax neutrality between (i) companies organised as a group structure and (ii) companies that operate several businesses as a single company.
Norveški organi so pojasnili, da naj bi se s predpisi vzpostavila podobna davčna obravnava in davčna nevtralnost med (i) podjetji, organiziranimi v skupino, ter (ii) podjetji, ki upravljajo več podjetij kot eno samo družbo.
This purpose is attained by allowing groups of companies to offset the losses made by one (or several) of its companies against profits made by other companies in the same group, thus in effect allowing the taxation of the group on the basis of its consolidated net taxable profits.
Ta namen je dosežen tako, da se skupini podjetij omogoči, da izgube, ki jih ustvari eno od (ali več) njenih podjetij, odpiše z dobički, ki jih ustvarijo druga podjetja v isti skupini, s čimer je dejansko mogoče obdavčiti skupino na podlagi njenih konsolidiranih neto obdavčljivih dobičkov.
The Norwegian authorities have explained that the purpose or aim of the group contribution rules has never been to provide benefits to particular businesses on the basis of who owns the companies or what kind of business the companies engage in.
Norveški organi so pojasnili, da prispevki znotraj skupine nikoli niso imeli namena ali cilja ustvariti koristi za določena podjetja na podlagi tega, kdo je lastnik podjetij ali s kakšnimi posli se podjetja ukvarjajo.
Application of group contribution rules by the Oslo Sporveier Group
Uporaba predpisov o prispevkih znotraj skupine v skupini Oslo Sporveier
The Norwegian authorities have explained that AS Sporveisbussene granted NOK 4068000 in group contributions in 2000 and NOK 8365000 in 2001 to AS Oslo Sporveier, whereas there were no contributions in the years 2002–2004 due to tax losses [68].
Norveški organi so pojasnili, da je podjetje AS Sporveisbussene v podjetje AS Oslo Sporveier v obliki prispevkov znotraj skupine leta 2000 vložilo 4068000 NOK, leta 2001 pa 8365000 NOK, v obdobju 2002–2004 pa zaradi davčnih izgub prispevkov ni bilo [68].
COMMENTS TO THE OPENING DECISION FROM THE NORWEGIAN AUTHORITIES
PRIPOMBE NORVEŠKIH ORGANOV NA ODLOČITEV O ZAČETKU POSTOPKA
More detailed factual information and the Asplan Viak Report
Več podrobnih informacij o dejanskem stanju in poročilo Asplan Viak
In their comments to the opening decision the Norwegian authorities provided more factual information relevant for the assessment of the measures subject to the formal investigation.
Norveški organi so v pripombah na odločbo o začetku postopka predložili več informacij o dejanskem stanju, potrebnih za oceno ukrepov, o katerih poteka formalna preiskava.
This information has been incorporated in the sections above.
Te informacije so vključene v zgoraj navedenih oddelkih.
In addition to those facts, the Norwegian authorities have provided the Authority with a report dated 25 May 2012 on the efficiency of AS Sporveisbussene for the years 1999 and 2002 commissioned by the Norwegian authorities from an independent consultant by the name of Asplan Viak AS (“the Asplan Viak Report”) [69].
Poleg navedenih dejstev so norveški organi Nadzornemu organu poslali poročilo z dne 25. maja 2012 o učinkovitosti podjetja AS Sporveisbussene za leti 1999 in 2002, ki ga je njihovem naročilu pripravilo neodvisno svetovalno podjetje Asplan Viak AS (v nadaljnjem besedilu: poročilo podjetja Asplan Viak) [69].
In the report, Asplan Viak AS compared the costs of AS Sporveisbussene to the costs of other scheduled bus operators in Norway.
V poročilu je podjetje Asplan Viak AS primerjalo stroške podjetja AS Sporveisbussene s stroški drugih izvajalcev rednih prevoznih storitev na Norveškem.
The report concludes that for the years 1999 and 2002, the costs of AS Sporveisbussene were at the level of, or below, the costs of a typical well run and adequately equipped provider of scheduled bus transport services in Norway [70].
V poročilu je ugotovljeno, da so bili stroški podjetja AS Sporveisbussene v letih 1999 in 2002 na ravni ali pod ravnjo stroškov tipičnega podjetja, ki dobro posluje in je ustrezno opremljeno ter izvaja storitve rednega avtobusnega prevoza na Norveškem [70].
The Norwegian authorities have provided the Authority with information about the financial viability of the commercial bus operations.
Norveški organi so Nadzornemu organu poslali informacije o finančni uspešnosti komercialnih avtobusnih storitev.
Legal arguments
Pravne trditve
A scheme
Shema
The Norwegian authorities maintain that the financing of local scheduled bus transport in Oslo has been carried out on the basis of an aid scheme based on the CTA and the CTR.
Norveški organi trdijo, da se je financiranje lokalnega rednega avtobusnega prevoza v Oslu izvajalo na podlagi sheme pomoči, ki temelji na ZKP in UKP.
They firstly stress that the purpose for which grants under Article 22 CTA can be given is clearly defined – compensation can only be awarded to cover the loss incurred on operating scheduled transport services that the county commissions.
Poudarjajo, da je bil namen, za katerega je v skladu s členom 22 ZKP mogoče zagotoviti sredstva, jasno opredeljen – nadomestilo se lahko dodeli samo za kritje izgube, nastale pri izvajanju rednih prevoznih storitev, ki jih naroči okrožje.
In that regard, the Norwegian authorities argue that the measure at hand differs from the Finnish measure assessed by the European Commission in Åland Industrihus [71].
Norveški organi zato trdijo, da se zadevni ukrep razlikuje od finskega ukrepa, ki ga je Evropska komisija ocenjevala v „Åland Industrihus“ [71].
Secondly, they stress that the discretion of Oslo Municipality in calculating the public service compensation is limited by the national guidelines under the CTR.
Poudarjajo tudi, da je diskrecijska pravica občine Oslo pri izračunu nadomestila za javno storitev omejena z nacionalnimi smernicami na podlagi UKP.
The Norwegian authorities’ reasoning is that this limitation of county discretion by the government supports the conclusion that the compensation is granted on the basis of an aid scheme.
Utemeljitev norveških organov je, da se s to vladno omejitvijo diskrecijske pravice okrožja podpira sklep, da je nadomestilo dodeljeno na podlagi sheme pomoči.