natgillin/translations-raw huggingface dataset:
In contrast, the Commission has not looked into legal changes, which are not a part of the aid measure in question.In relation to individual aid measures, such as licence fees for a public broadcaster, this approach has led the Commission to examine the conditions under which the relevant fee is being used, the reason being that these conditions form an integral part of the aid measure concerned [40].Where the aid measure concerned has consisted of an aid scheme not granted for any particular activity, such as for example public undertakings benefiting from a state guarantee merely because the undertaking is organised as part of the State, the Commission focussed on whether the aid measure itself (the scheme consisting of a State guarantee for all such undertakings) had been subject to substantial changes.
Komisija nasprotno ni preučila pravnih sprememb, ki niso del zadevnega ukrepa pomoči.Kar zadeva individualne ukrepe pomoči, kot so licenčnine za javne izdajatelje radiotelevizijskega programa, je Komisija na podlagi tega pristopa preučila pogoje, pod katerimi se uporablja zadevna licenčnina, ker so ti pogoji sestavni del zadevnega ukrepa pomoči [40].Kadar je zadevni ukrep pomoči sestavljala shema pomoči, ki ni bila dodeljena za posebno dejavnost, kot na primer javna podjetja, upravičena do državnega jamstva, samo zato, ker je podjetje organizirano kot del države, se je Komisija osredotočila na to, ali se je pomembno spremenil sam ukrep pomoči (shema, ki je sestavljena iz državnega jamstva za vsa taka podjetja).
As in this latter situation the rules pertaining to each aid beneficiary do not form part of the aid measure, the Commission has not looked into the specific rules regulating the activities of the each of the aid beneficiaries.
Ker v tem drugem primeru pravila, ki se nanašajo na vsakega upravičenca do pomoči, niso del ukrepa pomoči, Komisija ni preučila posebnih pravil, ki zakonsko urejajo dejavnosti vsakega upravičenca do pomoči.
In other words, the Commission has not found that changes to rules pertaining to individual beneficiaries could have the effect of turning the aid scheme into new aid, be that with effect for the scheme as such or merely for the particular undertaking subject to the legislative changes [41].
Z drugimi besedami, Komisija ni ugotovila, da bi lahko spremembe pravil, ki se nanašajo na posamezne upravičence, imele tak učinek, da bi se zaradi njih shema pomoči spremenila v novo pomoč, ne glede na to, ali bi šlo za učinek na shemo kot tako ali samo na posamezno podjetje, na katerega se nanašajo zakonodajne spremembe [41].
Indeed, to do so would have implied that a measure having the character of a scheme would convert from existing aid to new aid in relation to some of the beneficiaries, but not in relation to others solely because the rules pertaining to the former, but not to the latter, had changed.
Dejansko bi to pomenilo, da bi se ukrep, ki ima značilnosti sheme, spremenil iz obstoječe pomoči v novo pomoč, kar zadeva nekatere upravičence, ne pa drugih, samo zato, ker so se spremenila pravila, ki se nanašajo na prve, ne pa na druge.
Such a result would be incompatible with the fact that the measure consisted of one single measure.Hence, before going into which legislative changes are relevant for the assessment of whether an aid measure is new or existing, it first has to be determined whether rules pertaining to one or more of the recipients of the aid form part of the aid measure or not.
Tak izid ne bi bil združljiv s tem, da je bil ukrep sestavljen iz enega samega ukrepa.Zato je treba pred ugotavljanjem, katere zakonodajne spremembe so pomembne za presojo, ali je ukrep pomoči nov ali obstoječ, najprej ugotoviti, ali so pravila, ki se nanašajo na enega ali več prejemnikov pomoči, del ukrepa pomoči.
The State guarantee
Državno jamstvo
The State guarantee on all State institutions for all their obligations follows from general unwritten rules of Icelandic public law predating the entry into force of the EEA Agreement.
Državno jamstvo za vse obveznosti vseh državnih ustanov izhaja iz splošnih nepisanih pravil islandskega javnega prava, ki so veljala že pred začetkom veljavnosti Sporazuma EGP.
The guarantee is applicable to all State institutions, regardless of when they are established, or of their activities, or changes in those activities.
Jamstvo se uporablja za vse državne ustanove, ne glede na datum njihove ustanovitve ali dejavnosti ali spremembe teh dejavnosti.
This possible aid measure must be regarded as a scheme falling within the definition in Article 1(d) in part II of Protocol 3 to the Surveillance and Court Agreement.
Ta morebitni ukrep pomoči je treba obravnavati kot shemo, ki spada v opredelitev iz člena 1(d) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču.
Again assuming that it is aid, the scheme must, at the outset, be regarded as existing aid as it existed prior to the entry into force of the EEA Agreement (cf. Article 1(b) in part II of Protocol 3 to the Surveillance and Court Agreement).
Zopet ob domnevi, da gre za pomoč, je treba shemo na začetku obravnavati kot obstoječo pomoč, ker je obstajala pred začetkom veljavnosti Sporazuma EGP (glej člen 1(b) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču).
Since the entry into force of the EEA Agreement there have been no substantive, or even non-substantive changes to the extent and function of the guarantee as such.
Od začetka veljavnosti Sporazuma EGP ni bilo vsebinskih ali nevsebinskih sprememb obsega in namena jamstva kot takega.
Act No 121/1997 on State Guarantees, with subsequent amendments, introduced a minor guarantee premium at a rate of 0,00625 % per quarter (0,00375 % per quarter on domestic commitments until 2001).
Z Zakonom št. 121/1997 o državnih jamstvih in njegovimi poznejšimi spremembami je bila uvedena manjša jamstvena premija po stopnji 0,00625 % na četrtletje (0,00375 % na četrtletje za domače obveznosti do leta 2001).
However, this premium only reduces the aid following from the original State guarantee scheme which predates the EEA Agreement.
Vendar ta premija samo zmanjšuje pomoč, ki izhaja iz prvotne sheme državnih jamstev, ki je obstajala že pred Sporazumom EGP.
The original scheme can therefore not, regardless of any advantage connected to it, be classified as new aid [43].
Prvotne sheme zato ne glede na kakršno koli ugodnost, povezano z njo, ni mogoče opredeliti za novo pomoč [43].
Moreover, none of the changes to the operation of HFF described above in Section I.2 implied any such change.
Poleg tega nobena sprememba delovanja sklada HFF, opisana zgoraj v oddelku I.2, ni pomenila kakršne koli take spremembe.
The nature of the advantage was exactly the same and so was the legal basis for the aid.
Narava ugodnosti je bila povsem enaka, enaka je bila tudi pravna podlaga za pomoč.
Nor did the purpose of this non-individual measure, which goes far beyond the particularities of the housing loan system and applies generally to all State institutions, change as a consequence of the changes to the housing loan system brought about by the Housing Act [44].
Tudi namen tega neindividualnega ukrepa, ki presega posebnosti sistema stanovanjskih posojil in se uporablja na splošno za vse državne ustanove, se ni spremenil zaradi sprememb sistema stanovanjskih posojil, ki jih je povzročil Stanovanjski zakon [44].
In other words, those legislative changes were not only separable from this possible aid measure, but wholly unconnected thereto.
Z drugimi besedami, te zakonodajne spremembe so bile ločene od tega morebitnega ukrepa pomoči in povsem nepovezane z njim.
Hence, the guarantee scheme cannot constitute a new aid measure that can be assessed under the present formal investigation procedure.
Zato jamstvena shema ne more pomeniti novega ukrepa pomoči, ki se lahko ocenjuje v okviru tega formalnega postopka preiskave.
Exemption from income and property tax
Izvzetje iz davka na prihodek in nepremičninskega davka
The State Treasury, all State institutions and all State undertakings for which the State carries unlimited liability have, long before the entry into force of the EEA Agreement, been exempted from income and property taxes.
Državna blagajna, vse državne ustanove in vsa državna podjetja, za katera država prevzema neomejeno odgovornost, so izvzeti iz davka na prihodek in nepremičninskega davka že od obdobja precej pred začetkom veljavnosti Sporazuma EGP.
The income tax exemption is today provided by paragraph 1 of Article 4 of the Income Tax Act No 90/2003 which is a consolidated version of Act No 75/1981 on Income and Property Tax.
Izvzetje iz davka na prihodek je zdaj določeno v odstavku 1 člena 4 Zakona o davku na prihodek št. 90/2003, ki je prečiščeno besedilo Zakona št. 75/1981 o davku na prihodek in nepremičnine.
Assuming that the tax exemption constitutes aid, it must at the outset be regarded as a general scheme falling within the definition in Article 1(d) in part II of Protocol 3 to the Surveillance and Court Agreement.
Če se domneva, da davčna oprostitev pomeni pomoč, jo je treba že na začetku obravnavati kot splošno shemo, ki spada v opredelitev iz člena 1(d) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču.
Since the entry into force of the EEA Agreement there has been no substantive, or even non-substantive changes to the extent, financing or function of this scheme.
Od začetka veljavnosti Sporazuma EGP ni bilo vsebinskih ali nevsebinskih sprememb obsega, financiranja ali namena te sheme.
Nothing in these general tax provisions, be that in relation to the HFF or to any other beneficiary of the exemption, was changed as a consequence of the changes to the housing loan system brought about after 1 January 1994.
V teh splošnih davčnih določbah se v zvezi s skladom HFF ali katerim koli drugim upravičencem do izvzetja ni nič spremenilo zaradi sprememb sistema stanovanjskih posojil, opravljenih po 1. januarju 1994.
Moreover, the changes to the housing loan system neither intrinsically nor remotely affected this scheme.
Poleg tega spremembe sistema stanovanjskih posojil na to shemo niso vplivale niti same po sebi niti posredno.
Indeed, the Housing Act did not bring about any change in the purpose and nature of the tax exemption.
Dejansko stanovanjski zakon ni povzročil sprememb v namenu in naravi davčne oprostitve.
Nor did it alter the source of financing or the legal basis for the tax exemption.
Prav tako ni spremenil vira financiranja ali pravne podlage za davčno oprostitev.
The tax exemption cannot, therefore, constitute a new aid measure that can be pursued under the formal investigation procedure.
Davčna oprostitev zato ne more pomeniti novega ukrepa pomoči, ki se lahko obravnava v okviru formalnega postopka preiskave.
Until the adoption of Act No 129/2004, abolishing property tax, paragraph 1 of Article 4 of the Income and Property Tax Act No 90/2003 exempted the abovementioned institutions from the payment of that tax as well.
Do sprejetja Zakona št. 129/2004, s katerim je bil odpravljen nepremičninski davek, so bile zgoraj navedene ustanove izvzete tudi iz plačila tega davka v skladu z odstavkom 1 člena 4 Zakona o davku na prihodek in nepremičnine št. 90/2003.
Also with respect to property tax, this Act merely consolidated rules already found in the abovementioned Act No 75/1981 on Income and Property Tax.
Kar zadeva davek na nepremičnine, so bila s tem zakonom samo prečiščena pravila, ki so bila že v zgoraj navedenem Zakonu št. 75/1981 o davku na prihodek in nepremičnine.
The property tax is now abolished altogether.
Nepremičninski davek je zdaj povsem odpravljen.
Until its abolition in 2004, the exemptions for these institutions from that tax must, in the event they constitute aid, be assessed as a scheme falling within the definition in Article 1(d) in part II of Protocol 3 to the Surveillance and Court Agreement.
Do njegove odprave leta 2004 je treba izvzetja teh ustanov iz tega davka, če pomenijo pomoč, oceniti kot shemo, ki spada v opredelitev iz člena 1(d) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču.
In the time between the entry into force of the EEA Agreement and the general abolition of the property tax there was no substantive, or even non-substantive changes to the extent, financing or function of the tax exemption and the changes to the housing loan system affected neither the nature, aim, functioning or financing of the tax exemption.
Od začetka veljavnosti Sporazuma EGP do splošne odprave davka na nepremičnine ni bilo vsebinskih ali nevsebinskih sprememb obsega, financiranja ali namena garancije davčne oprostitve, spremembe sistema stanovanjskih posojil pa niso vplivale na naravo, cilj, delovanje ali financiranje davčne oprostitve.
Hence, this tax exemption cannot constitute a new aid measure that could have been pursued under the present formal investigation procedure.
Zato ta davčna oprostitev ne more pomeniti novega ukrepa pomoči, ki bi se lahko obravnaval v okviru tega formalnega postopka preiskave.
The interest support
Subvencioniranje obresti
As referred to above, the Workers’ Housing Fund provided loans for social rental apartments at low interest rates set by the Government.
Kot je navedeno zgoraj, je Delavski stanovanjski sklad zagotavljal posojila za socialna najemna stanovanja z nizkimi obrestnimi merami, ki jih je določila vlada.
The Fund received direct budgetary contribution, inter alia, to cover its expenses for these loans.
Sklad je med drugim za kritje svojih stroškov za ta posojila prejemal neposredni proračunski prispevek.
As the Workers’ Housing Fund was a public institution, the Icelandic State was ultimately liable for the losses related to this lending category if the direct contributions were not sufficient to cover the Fund’s losses.
Ker je bil Delavski stanovanjski sklad javna ustanova, je bila na najvišji ravni za izgube v zvezi s to kategorijo posojil, če neposredni prispevki niso zadoščali za kritje izgub tega sklada, odgovorna islandska država.
The loan category, social rental apartments, was to a great extent unchanged by the Housing Act and HFF was to grant these loans, initially at the same rate as previously applied (cf. Provisional Article IX of the Act).
Kategorija posojil za socialna najemna stanovanja se s Stanovanjskim zakonom ni pomembno spremenila, sklad HFF pa naj bi jih na začetku dodeljeval po enaki obrestni meri, kot se je uporabljala prej (glej začasni člen IX Zakona).
That Article also provided that the State would provide contributions from the budget to meet the losses of HFF.
V tem členu je bilo določeno še, da država zagotovi prispevke iz proračuna za kritje izgub sklada HFF.
These issues have subsequently been regulated by agreements between the Minister of Social Affairs and the Minister of Finance (cf. Section I.3.3 above).
Te zadeve so bile pozneje urejene s sporazumoma med ministroma za socialne zadeve in finance (glej oddelek I.3.3 zgoraj).
With regard to the institutional change, constant Commission practice demonstrates that bodies benefiting from aid may change their legal personality, by merger, de-merger or other reasons without this affecting the classification of the aid.
Kar zadeva institucionalno spremembo, stalna praksa Komisije kaže, da lahko subjekti, upravičeni do pomoči, spremenijo svojo pravno osebnost zaradi združitve, delitve ali drugih razlogov, ne da bi to vplivalo na opredelitev pomoči.
This is the case both when that change in legal personality takes place by way of a private law measure and when the change is provided for in a law or other public law measure [45].
Tako je, kadar se sprememba pravne osebnosti opravi z ukrepom zasebnega prava in kadar je sprememba določena z zakonom ali drugim ukrepom javnega prava [45].
Indeed, the change from the four public bodies operated under Act No 97/1993 compared with the Housing Act cannot in itself have any bearing on the compatibility assessment of the relevant measures.
Dejansko sprememba s štirih oseb javnega prava, ki so delovale v skladu z Zakonom št. 97/1993, v primerjavi s Stanovanjskim zakonom sama ne more vplivati na oceno združljivosti zadevnih ukrepov.
As will be recalled, the Housing Financing Fund took over all assets, rights and obligations from its predecessors and continued their tasks, demonstrating that the reform aimed at maintaining the continuity between these organisations [46].Consequently, both the Workers’ Housing Fund and the HFF were given the task of providing these social loans for rental apartments at an interest rate set by the Government, which provided funds via the Budget Act, as these interest rates were too low to cover the costs of the lending.
Kot je že bilo navedeno, je sklad HFF prevzel vsa sredstva, pravice in obveznosti svojih predhodnikov ter nadaljeval njihove naloge, kar dokazuje, da je bila reforma namenjena ohranjanju kontinuitete med temi organizacijami [46].Zato je bilo Delavskemu stanovanjskemu skladu in skladu HFF naloženo zagotavljanje teh socialnih posojil za najemna stanovanja po obrestni meri, ki jo je določila vlada, ki je sredstva zagotavljala z Zakonom o proračunu, ker so bile te obrestne mere prenizke, da bi pokrile stroške posojil.
The difference between the two is that the contribution to the HFF is targeted to this particular lending category whereas the Workers’ Housing Fund received budgetary contributions common to all its social loans categories.
Razlika med skladoma je, da je prispevek za sklad HFF namenjen tej posebni kategoriji posojil, Delavski stanovanjski sklad pa je prejemal proračunske prispevke za vse svoje kategorije socialnih posojil.
That difference stems from the fact that the Housing Act abolished the other social loan categories of the Workers’ Housing Fund and that the additional loans, the main social loan category under the Housing Act in its original form, were not funded through budgetary contributions to the HFF.
Razlika izhaja iz tega, da so bile s Stanovanjskim zakonom odpravljene druge kategorije socialnih posojil Delavskega stanovanjskega sklada in da se dodatna posojila, glavna kategorija socialnih posojil v skladu s prvotno različico Stanovanjskega zakona, niso financirala s proračunskimi prispevki za sklad HFF.
Hence, the changes brought about by the Housing Act did not alter the task of providing loans to rental social housing; in other words the purpose of this measure remained the same [47].
Zato spremembe, ki jih je povzročil Stanovanjski zakon, niso spremenile naloge zagotavljanja posojil za najemna socialna stanovanja; z drugimi besedami, namen tega ukrepa je ostal enak [47].
Moreover, the fact that the budgetary contribution is now targeted only at these loans is a result of the abolition of the direct state contributions for other social loans.
Poleg tega je to, da je proračunski prispevek zdaj namenjen samo za ta posojila, posledica odprave neposrednih državnih prispevkov za druga socialna posojila.
The abolition of direct state contributions to certain activities, does not constitute a change in the financing of another measure.
Odprava neposrednih državnih prispevkov za nekatere dejavnosti ne pomeni spremembe v financiranju drugega ukrepa.
Hence, such abolition cannot have an impact on the classification of the character of the remaining measure.
Zato taka odprava ne more vplivati na opredelitev narave preostalega ukrepa.
Rather, it constitutes an abolition of a separate support measure [48].SFF has referred to various changes brought about by the Housing Act and claimed that these should lead to the aid to HFF being classified as new aid.
Pravzaprav pomeni odpravo ločenega ukrepa podpore [48].Združenje SFF se je sklicevalo na različne spremembe, ki jih je povzročil Stanovanjski zakon, in trdilo, da bi bilo treba zaradi njih pomoč skladu HFF opredeliti kot novo pomoč.
Irrespective of the nature of these changes they did not concern this aid measure, which only provides for losses incurred by the Fund in relation to loans for social rental apartments.
Te spremembe ne glede na svojo naravo niso zadevale tega ukrepa pomoči, ki se nanaša samo na izgube, ki jih je utrpel Sklad v zvezi s posojili za socialna najemna stanovanja.
Indeed, the raising of the ceiling for general loans was not connected to this loan category.
Dejansko dvig praga za splošna posojila ni bil povezan s to kategorijo posojil.
Similarly, the changes by Act no 57/2004, whereby the housing bonds system was abolished and replaced by cash loans did not concern this loan category.
Podobno spremembe v skladu z Zakonom št. 57/2004, s katerim je bil sistem stanovanjskih obveznic odpravljen in nadomeščen z gotovinskimi posojili, niso zadevale te kategorije posojil.
The requirement laid down in Article 11 of Act No 97/1993 to the effect that loans were secured by first or second mortgage did not apply to this loan category but only to certain loans from the State Building Fund.
Zahteve, določene v členu 11 Zakona št. 97/1993 v zvezi s tem, da morajo biti posojila zavarovana s prvo ali drugo hipoteko, se niso uporabljale za to kategorijo posojil, ampak samo za nekatera posojila iz Državnega gradbenega sklada.
Hence, the fact that this provision was not carried over to the Housing Act is of no significance for these loans.
Zato to, da se ta določba ni prenesla v Stanovanjski zakon, za ta posojila ni pomembno.
In conclusion, the Authority considers that the advantage following from the interest support cannot constitute new aid that can be examined under the present formal investigation procedure.
Nadzorni organ torej meni, da ugodnost, ki izhaja iz subvencioniranja obresti, ne more pomeniti nove pomoči, ki bi se lahko preučila v okviru tega formalnega postopka preiskave.
No dividend payments
Neplačevanje dividend
As stated in Section 3.4 above, the general principles of Icelandic public law provide that State institutions, organised as HFF, are not required to pay dividends.
Kot je navedeno v oddelku 3.4 zgoraj, splošna načela islandskega javnega prava določajo, da državnim ustanovam, ki so organizirane kot sklad HFF, ni treba plačevati dividend.
The principle predates the entry into force of the EEA Agreement and is applicable to State institutions irrespective of when they are established, their activities or any change in their activities.
To načelo je veljalo že pred začetkom veljavnosti Sporazuma EGP in se uporablja za državne ustanove ne glede na datum njihove ustanovitve, njihove dejavnosti ali spremembe teh dejavnosti.
Since the entry into force of the EEA Agreement there have been no substantive, or even non-substantive changes to this general principle.
Od začetka veljavnosti Sporazuma EGP ni bilo vsebinskih ali nevsebinskih sprememb tega splošnega načela.
Moreover, neither the Housing Act nor its predecessors have ever deviated from this principle by having in place a legal provision requiring HFF to pay dividends.
Poleg tega niti Stanovanjski zakon niti predhodni zakoni niso odstopali od tega načela, tako da bi vsebovali predpise, ki bi določali, da mora sklad HFF plačevati dividende.
Hence, the nature of any advantage and state funding following from a non-duty to pay dividends did not change as a consequence of the Housing Act or modifications to that Act.
Zato se zaradi Stanovanjskega zakona ali sprememb tega zakona ni spremenila narava nobene ugodnosti in državnega financiranja, ki izhaja iz neobveznosti plačevanja dividend.
Nor did the purpose of the principle, which goes far beyond the particularities of the housing loan system and applies generally to all State institutions, change as a consequence of the alterations made to the housing loan system.
Tudi namen tega načela, ki presega posebnosti sistema stanovanjskih posojil in se uporablja na splošno za vse državne ustanove, se ni spremenil zaradi sprememb sistema stanovanjskih posojil.
Hence, to the extent that non-payment of dividends must be considered as an aid measure, the measure must therefore be regarded as an aid scheme falling within the definition in Article 1(d) in part II of Protocol 3 to the Surveillance and Court Agreement.
Zato je treba, če se neplačevanje dividend obravnava kot ukrep pomoči, ta ukrep torej obravnavati kot shemo pomoči, ki spada v opredelitev iz člena 1(d) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču.