natgillin/translations-raw huggingface dataset:
In addition, large companies must submit documentary evidence in support of the counterfactual described in the application form.
Dokumenti, ki vsebujejo informacije o napovedih glede povpraševanja in stroškov ter o finančnih napovedih, dokumenti, ki so predloženi odboru za naložbe in podrobno opisujejo različne naložbene scenarije, ali dokumenti, ki so predloženi finančnim institucijam, lahko državam Efte pomagajo pri dokazovanju spodbujevalnega učinka.
SMEs are not subject to such obligation.
V zvezi s tem in zlasti pri scenariju 1 se lahko raven donosnosti vrednoti z uporabo metodologij, ki so ustaljene v zadevni industriji in lahko vključujejo metode za vrednotenje neto sedanje vrednosti projekta [35], notranje stopnje donosa [36] ali povprečnega donosa naložbenega kapitala.
The granting authority must carry out a credibility check of the counterfactual and confirm that regional aid has the required incentive effect corresponding to one of the scenarios described in paragraph (57).
Donosnost projekta je treba primerjati z običajnimi stopnjami donosa podjetja pri drugih podobnih naloženih projektih.
A counterfactual is credible if it is genuine and relates to the decision-making factors prevalent at the time of the decision by the beneficiary regarding the investment.
Če te stopnje niso na voljo, se donosnost projekta primerja s stroški kapitala celotnega podjetja ali stopnjami donosa, ki so običajne v zadevni industriji.
In addition to the requirements of paragraphs (60) to (64), for notified individual aid [33], the EFTA State must provide clear evidence that the aid effectively has an impact on the investment choice or the location choice [34].
Če pomoč ne spremeni ravnanja upravičenca, tako da bi spodbudila (dodatne) naložbe na zadevnem območju, ni pozitivnega učinka za regijo.
It must specify which scenario described in paragraph (57) applies.
Pomoč se zato ne šteje za združljivo z notranjim trgom, kadar se zdi, da bi bila ista naložba izvedena v regiji tudi brez dodeljene pomoči.
To allow a comprehensive assessment, the EFTA State must provide not only information concerning the aided project but also a comprehensive description of the counterfactual scenario, in which no aid is awarded to the beneficiary by any public authority in the EEA.
Pri shemah pomoči za tekoče poslovanje se bo štelo, da je spodbujevalni učinek prisoten, če je verjetno, da bi se ob odsotnosti pomoči raven gospodarske dejavnosti na zadevnem območju ali v zadevni regiji znatno znižala zaradi težav, ki naj bi jih odpravljala pomoč.
In scenario 1, the EFTA State could prove the existence of the incentive effect of the aid by providing company documents that show that the investment would not be sufficiently profitable without the aid.
Nadzorni organ bo zato štel, da pomoč spodbuja dodatno gospodarsko dejavnost na zadevnem območju ali v zadevni regiji, če država Efte dokaže obstoj in velik obseg teh težav na zadevnem območju ali v zadevni regiji (glej odstavka 42 in 43).
In scenario 2, the EFTA State could prove the incentive effect of the aid by providing company documents showing that a comparison has been made between the costs and benefits of locating in the area concerned and those in alternative area(s).
SORAZMERNOST ZNESKA POMOČI (POMOČ, OMEJENA NA NAJMANJŠO POTREBNO)
The Authority verifies whether such comparisons have a realistic basis.
Znesek regionalne pomoči mora biti načeloma omejen na najmanjši znesek, potreben za spodbuditev dodatnih naložb ali dejavnosti na zadevnem območju.
The EFTA States are, in particular, invited to rely on official board documents, risk assessments (including the assessment of location-specific risks), financial reports, internal business plans, expert opinions and other studies related to the investment project under assessment.
Praviloma se bo priglašena individualna pomoč štela za omejeno na najmanjšo potrebno, če znesek pomoči ustreza neto dodatnim stroškom izvajanja naložbe na zadevnem območju glede na hipotetični scenarij ob odsotnosti pomoči.
Documents containing information on demand forecasts, cost forecasts, financial forecasts, documents that are submitted to an investment committee and that elaborate on various investment scenarios, or documents provided to the financial institutions could help the EFTA States to demonstrate the incentive effect.
Podobno morajo v primeru pomoči za naložbe, ki se dodeli velikim podjetjem v okviru priglašene sheme, države Efte zagotoviti, da je znesek pomoči omejen na najmanjšega potrebnega, kar se določi na podlagi „pristopa neto dodatnih stroškov“.
In this context, and in particular in scenario 1, the level of profitability can be evaluated by reference to methodologies which are standard practice in the particular industry concerned, and which may include methods to evaluate the net present value of the project (NPV) [35], the internal rate of return (IRR) [36] or the average return on capital employed (ROCE).
Pri scenariju 1 (odločitev o naložbi) znesek pomoči zato ne bi smel presegati najnižjega zneska, ki je potreben za zadostno donosnost projekta, npr. za povečanje njegove notranje stopnje donosa nad običajne stopnje donosa zadevnega podjetja pri drugih podobnih naložbenih projektih oziroma, če je na voljo, povečanje njegove notranje stopnje donosa, tako da je ta višja od stroškov kapitala celotnega podjetja ali donosov, ki so običajni za zadevno industrijo.
The profitability of the project is to be compared with normal rates of return applied by the company in other investment projects of a similar kind.
Pri scenariju 2 (odločitev o lokaciji) znesek pomoči ne bi smel presegati razlike med neto sedanjo vrednostjo naložbe na ciljnem območju in neto sedanjo vrednostjo na alternativni lokaciji.
Where these rates are not available, the profitability of the project is to be compared with the cost of capital of the company as a whole or with the rates of return commonly observed in the industry concerned.
Vse zadevne stroške in koristi je treba upoštevati, vključno na primer z upravnimi stroški, stroški prevoza, stroški usposabljanja, ki jih ne krije pomoč za usposabljanje, in tudi razlikami v plačah.
If the aid does not change the behaviour of the beneficiary by stimulating (additional) investment in the area concerned, there is no positive effect for the region.
Vendar se v primeru, da je alternativna lokacija v EGP, subvencije, dodeljene na tej drugi lokaciji, ne upoštevajo.
Therefore, aid will not be considered compatible with the internal market in cases where it appears that the same investment would take place in the region even without the aid having been granted.
Da se zagotovijo predvidljivost in enaki konkurenčni pogoji, Nadzorni organ za pomoč za naložbe uporablja tudi največje intenzivnosti pomoči [37].
For operating aid schemes, the incentive effect of the aid will be considered to be present if it is likely that, in the absence of aid, the level of economic activity in the area or region concerned would be significantly reduced due to the problems that the aid is intended to address.
Te največje intenzivnosti pomoči imajo dvojni namen.
The Authority will therefore consider that the aid induces additional economic activity in the areas or regions concerned, if the EFTA State has demonstrated the existence and substantial nature of those problems in the area concerned (see paragraphs (42) and (43)).
Prvič, pri priglašenih shemah se te največje intenzivnosti pomoči uporabljajo kot varni pristani za MSP:
PROPORTIONALITY OF THE AID AMOUNT (AID LIMITED TO THE MINIMUM)
dokler je intenzivnost pomoči pod največjo dovoljeno mejo, se merilo „pomoč, omejena na najmanjšo potrebno,“ šteje za izpolnjeno.
In principle, the amount of the regional aid must be limited to the minimum needed to induce additional investment or activity in the area concerned.
Drugič, v vseh drugih primerih se največje intenzivnosti pomoči uporabljajo kot zgornja meja za pristop „neto dodatnih stroškov“, opisan v odstavkih 75 in 76.
As a general rule, notified individual aid will be considered to be limited to the minimum, if the aid amount corresponds to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual in the absence of aid.
Največje intenzivnosti pomoči se spreminjajo glede na tri merila:
Likewise, in the case of investment aid granted to large undertakings under notified schemes, EFTA States must ensure that the aid amount is limited to the minimum on the basis of a ‘net-extra cost approach’.
socialno-ekonomski položaj zadevnega območja kot približek za obseg potreb območja po nadaljnjem razvoju ter po možnosti obseg omejitev pri privabljanju in ohranjanju gospodarske dejavnosti;
For scenario 1 situations (investment decisions) the aid amount should therefore not exceed the minimum necessary to render the project sufficiently profitable, for example to increase its IRR beyond the normal rates of return applied by the undertaking concerned in other investment projects of a similar kind or, when available, to increase its IRR beyond the cost of capital of the company as a whole or beyond the rates of return commonly observed in the industry concerned.
velikost upravičenca kot približek za posebne težave pri financiranju ali izvedbi projekta na tem območju, in
In scenario 2 situations (location incentives), the aid amount should not exceed the difference between the net present value of the investment in the target area with the net present value in the alternative location.
obseg naložbenega projekta kot kazalnik pričakovane ravni izkrivljanja konkurence in trgovine.
All relevant costs and benefits must be taken into account, including for example administrative costs, transport costs, training costs not covered by training aid and also wage differences.
Skladno s tem je dovoljena intenzivnost pomoči (ter morebitno večje posledično izkrivljanje konkurence in trgovine) tem večja, kolikor manjša je razvitost ciljne regije in če je upravičenec do pomoči MSP.
However, where the alternative location is in the EEA, subsidies granted in that other location are not to be taken into account.
Zaradi pričakovanega večjega izkrivljanja konkurence in trgovine se mora največja intenzivnost pomoči za velike naložbene projekte zmanjšati z uporabo mehanizma iz odstavka (20)(c).
To ensure predictability and a level playing field, the Authority further applies maximum aid intensities [37] for investment aid.
Pri pomoči MSP se lahko uporabijo povečane največje intenzivnosti pomoči, opisane v oddelku 5.4.
These maximum aid intensities serve a dual purpose.
Vendar se v primeru, da je naložba povezana z velikim naložbenim projektom, te povečane intenzivnosti ne smejo uporabljati za MSP.
First, for notified schemes, these maximum aid intensities serve as safe harbours for SMEs:
Pri pomoči velikim podjetjem mora država Efte zagotoviti, da znesek pomoči ustreza neto dodatnim stroškom izvajanja naložb na zadevnem območju glede na hipotetični scenarij brez pomoči.
as long as the aid intensity remains below the maximum permissible, the criterion of ‘aid limited to the minimum’ is deemed to be fulfilled.
Uporabiti se mora metoda, pojasnjena v odstavkih 75 in 76, skupaj z največjimi intenzivnostmi pomoči kot zgornjo mejo.
Second, for all other cases, the maximum aid intensities are used as a cap to the net-extra costs approach described in paragraphs (75) and (76).
Pri pomoči za velike naložbene projekte je treba zagotoviti, da pomoč ne presega zmanjšane intenzivnosti.
The maximum aid intensities are modulated in function of three criteria:
Če se upravičencu pomoč dodeli za naložbo, ki se obravnava kot del enotnega naložbenega projekta, se mora pomoč zmanjšati za upravičene stroške, ki presegajo 50 milijonov EUR [38].
the socioeconomic situation of the area concerned, as a proxy for the extent to which the area is in need of further development and, potentially, the extent to which it suffers from a handicap in attracting and maintaining economic activity;
Največjo intenzivnost pomoči in znesek pomoči za posamezen projekt mora organ, ki dodeljuje pomoč, izračunati ob dodelitvi pomoči.
the size of the beneficiary as proxy for the specific difficulties to finance or implement a project in the area, and
Intenzivnost pomoči je treba izračunati na podlagi bruto ekvivalenta nepovratnih sredstev glede na skupne upravičene stroške naložbe ali glede na upravičene stroške plač, ki jih prijavi upravičenec do pomoči, ko zanjo zaprosi.
the size of the investment project, as indicator for the expected level of distortion of competition and trade.
Če je pomoč za naložbe, izračunana na podlagi naložbenih stroškov, združena z regionalno pomočjo za naložbe, izračunano na podlagi stroškov plač, celotna pomoč ne sme presegati največjega zneska pomoči po katerem koli od izračunov do največje dovoljene intenzivnosti pomoči za zadevno območje.
Accordingly, higher aid intensities (and, potentially, higher resulting distortions of trade and competition) are allowed the less developed the target region is, and if the aid beneficiary is an SME.
Pomoč za naložbe se lahko dodeli hkrati na podlagi več shem regionalne pomoči ali skupaj z ad hoc pomočjo, če skupni znesek pomoči iz vseh virov ne presega največje dovoljene intenzivnosti pomoči za posamezen projekt, ki ga mora vnaprej izračunati prvi organ, ki dodeljuje pomoč.
In view of the expected higher distortions of competition and trade, the maximum aid intensity for large investment projects must be scaled down using the mechanism as defined in paragraph (20)(c).
Pri začetni naložbi, povezani s projekti evropskega teritorialnega sodelovanja, ki izpolnjujejo merila uredbe o posebnih določbah za podporo cilju evropsko teritorialno sodelovanje iz Evropskega sklada za regionalni razvoj [39], se bo intenzivnost pomoči, ki se uporablja za območje, na katerem se izvaja začetna naložba, uporabljala za vse upravičence, ki sodelujejo v projektu.
For aid to SMEs, the increased maximum aid intensities described in Section 5.4 may be used.
Če se začetna naložba izvaja na dveh ali več območjih, ki prejmejo pomoč, bo največja intenzivnost pomoči za začetno naložbo tista intenzivnost, ki se uporablja na območju, ki prejme pomoč in na katerem nastane največji del upravičenih stroškov.
However, SMEs may not benefit from these increased intensities where the investment relates to a large investment project.
Začetne naložbe, ki jih izvajajo velika podjetja na območjih „c“, so lahko upravičene do regionalne pomoči v okviru projektov evropskega teritorialnega sodelovanja le, če so to začetne naložbe za potrebe novih dejavnosti ali novih izdelkov.
For aid to large undertakings, the EFTA State must ensure that the aid amount corresponds to the net extra costs of implementing the investment in the area concerned, compared to the counterfactual in the absence of aid.
Upravičeni stroški, izračunani na podlagi naložbenih stroškov
The method explained in paragraphs (75) and (76) must be used together with maximum aid intensities as a cap.
Pridobljena sredstva morajo biti nova, razen v primeru MSP ali pridobitve poslovne enote [40].
For aid to large investment projects, it must be ensured that the aid does not exceed the scaled down intensity.
Za MSP se do 50 % stroškov pripravljalnih študij ali stroškov svetovanja, povezanih z naložbo, prav tako lahko šteje za upravičene stroške.
Where aid is awarded to a beneficiary for an investment that is considered to be part of a single investment project, the aid must be scaled down for the eligible costs exceeding EUR 50 million [38].
Pri pomoči, dodeljeni za bistveno spremembo v proizvodnem postopku, morajo upravičeni stroški presegati znesek amortizacije sredstev, povezanih z dejavnostjo, ki naj bi se modernizirala, v zadnjih treh poslovnih letih.
The maximum aid intensity and aid amount per project must be calculated by the granting authority when awarding the aid.
Pri pomoči, dodeljeni za diverzifikacijo obstoječe poslovne enote, morajo upravičeni stroški za vsaj 200 % presegati knjigovodsko vrednost sredstev, ki se ponovno uporabijo, kot je bilo evidentirano v poslovnem letu pred začetkom del.
The aid intensity must be calculated on the basis of a gross grant equivalent either in relation to the total eligible costs of the investment or eligible wage costs declared by the aid beneficiary when applying for aid.
Stroški, povezani z zakupom opredmetenih sredstev, se lahko upoštevajo pod naslednjimi pogoji:
If investment aid calculated on the basis of investment costs is combined with regional investment aid calculated on the basis of wage costs, the total aid must not exceed the highest aid amount resulting from either calculation up to the maximum permissible aid intensity for the area concerned.
pri zemljiščih in stavbah se mora za velika podjetja zakup nadaljevati vsaj pet let po pričakovanem datumu zaključka naložbe, za MSP pa tri leta;
Investment aid may be awarded concurrently under several regional aid schemes or cumulated with ad hoc aid, provided that the total aid from all sources does not exceed the maximum permissible aid intensity per project that must be calculated in advance by the first granting authority.
pri obratih ali strojih mora biti zakup opravljen v obliki finančnega zakupa in vsebovati obveznost upravičenca do pomoči, da po izteku obdobja zakupa odkupi sredstvo.
For an initial investment linked to European Territorial Cooperation (ETC) projects meeting the criteria of the Regulation laying down the specific provisions for the support of the European Regional Development Fund to the ETC cooperation goal [39], the aid intensity which applies to the area in which the initial investment is located will apply to all beneficiaries participating in the project.
V primeru prevzema poslovne enote se morajo upoštevati le stroški nakupa sredstev od tretjih oseb, ki niso povezane s kupcem.
If the initial investment is located in two or more assisted areas, the maximum aid intensity for the initial investment will be the one applicable in the assisted area where the largest part of the eligible costs are incurred.
Transakcija mora potekati po tržnih pogojih.
Initial investments carried out by large undertakings in ‘c’ areas may only benefit from regional aid in the context of ETC projects if they are initial investments in favour of new activities or new products.
Če je pomoč za pridobitev sredstev že bila dodeljena pred njihovim nakupom, bi bilo treba nabavno vrednost teh sredstev odšteti od upravičenih stroškov, povezanih s prevzemom poslovne enote.
Eligible costs calculated on the basis of investment costs
Če prevzem poslovne enote spremlja dodatna naložba, ki je upravičena do pomoči, je treba upravičene stroške te druge naložbe prišteti stroškom nakupa sredstev poslovne enote.
The assets acquired should be new, except for SMEs or in the case of acquisition of an establishment [40].
Za velika podjetja so stroški neopredmetenih sredstev upravičeni le do mejne vrednosti v višini 50 % celotnih upravičenih naložbenih stroškov za projekt.
For SMEs, up to 50 % of the costs of preparatory studies or consultancy costs linked to the investment may also be considered as eligible costs.
Pri MSP se lahko upoštevajo vsi stroški, povezani z neopredmetenimi sredstvi.
For aid awarded for a fundamental change in the production process, the eligible costs must exceed the depreciation of the assets linked to the activity to be modernised in the course of the preceding three fiscal years.
Neopredmetena sredstva, ki so upravičena za izračun stroškov naložb, morajo ostati povezana z zadevnim območjem, ki prejme pomoč, in se ne smejo prenesti v druge regije.
For aid awarded for a diversification of an existing establishment, the eligible costs must exceed by at least 200 % the book value of the assets that are reused, as registered in the fiscal year preceding the start of works.
V ta namen morajo neopredmetena sredstva izpolnjevati naslednje pogoje:
Costs related to the lease of tangible assets may be taken into account under the following conditions:
uporabljati jih je treba izključno v poslovni enoti, ki prejme pomoč;
For land and buildings, the lease must continue for at least five years after the expected date of completion of the investment for large companies, and three years for SMEs
biti morajo taka, da se lahko amortizirajo;
For plant or machinery, the lease must take the form of financial leasing and must contain an obligation for the beneficiary of the aid to purchase the asset at the expiry of the term of the lease.
kupiti se morajo po tržnih pogojih od tretjih oseb, ki niso povezane s kupcem.
In the case of acquisition of an establishment only the costs of buying the assets from third parties unrelated to the buyer should be taken into consideration.
Neopredmetena sredstva je treba vključiti v sredstva podjetja, ki prejme pomoč, in morajo s projektom, za katerega je dodeljena pomoč, ostati povezana najmanj pet let (tri leta za MSP).
The transaction must take place under market conditions.
Upravičeni stroški, izračunani na podlagi stroškov plač
Where aid has already been granted for the acquisition of assets prior to their purchase, the costs of those assets should be deducted from the eligible costs related to the acquisition of an establishment.
Regionalna pomoč se lahko izračuna tudi na podlagi pričakovanih stroškov plač, ki so posledica ustvarjanja delovnih mest zaradi začetne naložbe.
If the acquisition of an establishment is accompanied by an additional investment eligible for aid, the eligible costs of this latter investment should be added to the costs of purchase of the assets of the establishment.
Pomoč lahko nadomesti le stroške plače novozaposlenega delavca, izračunane za obdobje dveh let, posledična intenzivnost pa ne sme presegati intenzivnosti pomoči, ki se uporablja na zadevnem območju.
For large undertakings, costs of intangible assets are eligible only up to a limit of 50 % of the total eligible investment costs for the project.
Pri scenariju 1 (odločitev o naložbi) bo Nadzorni organ z uporabo metode iz odstavka 75 preveril, ali znesek pomoči presega najnižji znesek, ki je potreben za zadostno donosnost projekta.
For SMEs, the full costs related to intangible assets may be taken into consideration.
Pri scenariju 2 (odločitev o lokaciji) bo Nadzorni organ za spodbujanje odločitev glede lokacije z uporabo metode iz odstavka 76 primerjal neto sedanjo vrednost naložbe za ciljno območje z neto sedanjo vrednostjo naložbe na alternativni lokaciji.
Intangible assets which are eligible for the calculation of the investments costs must remain associated with the assisted area concerned and must not be transferred to other regions.
Izračuni, ki se uporabljajo za analizo spodbujevalnega učinka, se lahko uporabljajo tudi pri ocenjevanju, ali je pomoč sorazmerna.
To this end, the intangible assets must fulfil the following conditions:
Država Efte mora dokazati sorazmernost na podlagi dokumentacije, kot je dokumentacija iz odstavka 68.
they must be used exclusively in the establishment receiving the aid;
Intenzivnost pomoči ne sme presegati dovoljene prilagojene intenzivnosti pomoči.
they must be amortisable;
Država Efte mora dokazati, da je pomoč sorazmerna glede na težave, ki naj bi jih odpravljala.
they must be purchased under market conditions from third parties unrelated to the buyer.
Izpolnjeni morajo biti zlasti naslednji pogoji:
The intangible assets must be included in the assets of the undertaking receiving the aid and must remain associated with the project for which the aid is awarded for at least five years (three years for SMEs).
pomoč mora biti določena glede na predhodno določen niz upravičenih stroškov, ki jih je v celoti mogoče pripisati težavam, ki naj bi jih pomoč odpravljala, kar dokaže država Efte;
Eligible costs calculated on the basis of wage costs
pomoč mora biti omejena na določen delež tega predhodno določenega niza upravičenih stroškov in ne sme presegati teh stroškov;
Regional aid may also be calculated by reference to the expected wage costs arising from job creation as a result of an initial investment.
znesek pomoči na upravičenca mora biti sorazmeren z obsegom težav, s katerimi se dejansko srečuje posamezni upravičenec.