natgillin/translations-raw huggingface dataset:
The authorities have added that ‘Larger companies generally use employed and paid R&D personnel to perform the actual R&D activity in a Skattefunn-project’ and ‘[t]he costs of paying these employees will be eligible for tax-refund in the Skattefunn Scheme, and such companies will therefore neither have need nor basis for applying for subsidy from the Unpaid R&D Labour Scheme’ [33].
Organi so dodali, da „večje družbe na splošno uporabljajo zaposleno in plačano osebje na področju raziskav in razvoja za opravljanje teh dejavnosti pri projektih v okviru sheme Skattefunn“ in „[da] so stroški plačevanja teh zaposlenih upravičeni do davčnega povračila iz sheme Skattefunn, zato te družbe nimajo niti potrebe, niti osnove, da bi zaprosile za subvencije iz sheme za neplačano delo za R-R“ [33].
Finally, the Norwegian authorities have stated that since the maximum limit for support to an eligible project is the same whether support is granted exclusively in the form of a tax deduction under the Skattefunn Scheme, or by a combination of a tax deduction and a grant under the Unpaid R&D Labour Scheme, there is no incentive for large companies to obtain support from both schemes.
Nazadnje so norveški organi navedli, da glede na to, da je zgornja meja pomoči za upravičene projekte enaka, če se dodeli izključno v obliki davčne olajšave v okviru sheme Skattefunn, ali v kombinaciji davčne olajšave in subvencije iz sheme za neplačano delo za R-R, to večjih družb ne spodbuja k pridobivanju pomoči iz obeh shem.
As a result, by letter dated 15 February 2008 (Event No 465311), the Norwegian authorities informed the Authority that ‘the scheme is formally restricted to the Authority’s definition of small and micro companies’.
Zaradi tega so norveški organi z dopisom z dne 15. februarja 2008 (dogodek št. 465311) Nadzorni organ obvestili, da „je shema formalno omejena na opredelitev malih in mikro podjetij Nadzornega organa“.
ELIGIBLE COSTS AND AID INTENSITY
UPRAVIČENI STROŠKI IN INTENZIVNOST POMOČI
The Norwegian authorities have notified that under the Unpaid R&D Labour Scheme eligible expenditure consists of the unpaid labour costs in relation to an eligible project [34].
Norveški organi so izjavili, da v okviru sheme za neplačano delo za R-R upravičeni izdatki zajemajo stroške za neplačano delo v zvezi z upravičenim projektom [34].
In terms of identifying the appropriate hourly rate(s) for the unpaid labour, the Norwegian authorities have explained that as formal qualifications of an individual are not always reflected in the ability to carry out research and development projects it is difficult to identify separate rates which correspond to relevant education, experience and field of work.
Kar zadeva opredelitev ustreznih(-e) urnih(-e) postavk(-e) za neplačano delo, so norveški organi pojasnili, da ker se formalna usposobljenost posameznika vedno ne odraža v zmogljivosti za izvajanje projektov raziskav in razvoja, je težko določiti ločene postavke, ki ustrezajo izobrazbi, izkušnjam in področju dela.
It was therefore decided to use one common hourly rate for the calculation of support under the Unpaid R&D Labour Scheme.
Zato so se odločili, da bodo za izračun pomoči v okviru sheme za neplačano delo za R-R uporabljali enotno urno postavko.
The hourly rate proposed by the Norwegian authorities is based on calculating 1,6 ‰ of the nominal annual industrial worker’s salary for 2005 (NOK 348300) [35], resulting in an hourly rate of NOK 557,28 which, for simplicity, was rounded off to NOK 500.
Urna postavka, ki so jo predlagali norveški organi, temelji na izračunu 1,6 ‰ nominalne letne plače delavca v industriji za leto 2005 (348300 NOK) [35], po katerem znaša urna postavka 557,28 NOK, ki je bila zaradi poenostavitve zaokrožena na 500 NOK.
The hourly rate of NOK 500 may be subject to adjustment by the Ministry of Trade and Industry on the basis of general wage developments.The methodology of calculating the hourly rate (as 1,6 ‰ of the nominal annual salary) has been developed by the Norwegian Research Council.
Ministrstvo za trgovino in industrijo lahko urno postavko 500 NOK prilagodi na podlagi splošnega gibanja plač.Metodologijo za izračun urne postavke (kot 1,6 ‰ nominalne letne plače) je oblikoval Norveški raziskovalni svet.
It developed therefore a methodology according to which the hourly rate includes not only (i) pure salary costs, but also (ii) ‘other operating costs’ calculated on a per employee basis and consisting of (a) social costs related to salary (such as pension and social security etc.); (b) costs of equipment use per employee (e.g. use of telephone, computer/IT equipment, copy machine etc.); (c) general overhead costs of electricity, heating, office rent, canteen & service personnel and temporary use of supporting staff; and (d) rent/purchase of instruments and office supplies.
Vendar je Norveški raziskovalni svet zaradi nadaljnje poenostavitve dodeljevanja pomoči za dejavnost raziskav in razvoja želel to še izpopolniti, zato je razvil metodologijo, po kateri urna postavka vključuje ne samo (i) čiste stroške za plačo, ampak tudi (ii) „druge operativne stroške“, izračunane na zaposlenega, ki vključujejo (a) socialne stroške iz naslova plače (kot je pokojninsko in socialno zavarovanje itd.); (b) stroške za uporabo opreme na zaposlenega (npr. uporaba telefona, računalnika/IT opreme, kopirnega stroja itd.); (c) splošne režijske stroške za elektriko, ogrevanje, najem pisarniških prostorov, menzo in strežno osebje ter začasno uporabo pomožnega osebja; ter (d) najem/nakup pripomočkov in pisarniške opreme.
The hourly rate for ‘unpaid labour’ covers therefore not only pure salary costs but also ‘other operating costs’ on a per employee basis [36].In order to establish the methodology the Norwegian Research Council undertook a review of the accounts of a number of Norwegian companies which showed that, on average, annual operating costs are 1,8 times higher than annual salary costs (including social costs) [37].
Urna postavka za „neplačano delo“ torej zajema ne samo čiste stroške za plačo, ampak tudi „druge operativne stroške“, izračunane na posameznega zaposlenega [36].Pri oblikovanju metodologije je Norveški raziskovalni svet opravil pregled poslovanja številnih norveških družb, ki je pokazal, da so letni operativni stroški v povprečju 1,8-krat večji od letnih stroškov za plače (vključno s socialnimi stroški) [37].
After having corrected the annual salary costs for the fact that they included social costs (corresponding to 40 % of the salary), the average operating costs turned out to be 2,52 times higher than pure salary costs.
Po popravku letnih stroškov za plače zaradi vključitve socialnih stroškov (ki ustrezajo 40 % plače) se je izkazalo, da povprečni operativni stroški znašajo 2,52-krat več od čistih stroškov za plače.
By dividing this figure by the annual average of working hours (1500) [38], operating costs, measured on an hourly basis, were found to be 1,68 ‰ (rounded off to 1,6 ‰) times the annual pure salary costs.
Če to število delimo z letnim povprečjem delovnih ur (1500) [38], znašajo operativni stroški, izmerjeni po urni postavki, 1,68 ‰ (zaokroženo na 1,6 ‰) krat stroški za čisto letno plačo.
Accordingly, the methodology is that the hourly rate for unpaid labour (covering both pure salary costs and ‘other operating costs’) is calculated as 1,6 ‰ of the relevant annual salary.
V skladu s tem je po metodologiji urna postavka za neplačano delo (ki zajema čiste stroške za plačo in „druge operativne stroške“) izračunana kot 1,6 ‰ ustrezne letne plače.
The Guidelines on the Unpaid R&D Labour Scheme provide that eligible unpaid labour costs are subject to a fixed ceiling of NOK 2 million annually per undertaking [39].
Smernice za shemo za neplačano delo za R-R določajo, da morajo upravičeni stroški za neplačano delo upoštevati fiksno zgornjo mejo 2 milijona NOK letno za posamezno podjetje [39].
Finally, as regards control measures, the unpaid labour and other project costs must be certified by an accountant for each grant application [40].
Končno mora kot kontrolni ukrep za vsako vlogo za pomoč računovodja potrditi stroške neplačanega dela in druge stroške projekta [40].
While evidence of the incurrence of ‘other operating costs’ is verified via invoices, the Norwegian authorities have explained that as there is no evidence of reported hours of unpaid labour, companies are required to record the date, task, number of hours spent and the name of the relevant individual.
Medtem ko se dokazila za „druge operativne stroške“ preverijo preko faktur, so norveški organi pojasnili, da glede na to, da ni dokazil za prijavljene ure neplačanega dela, morajo družbe zabeležiti datum, zadolžitev, število opravljenih ur in ime zadevne osebe.
In projects with more than one individual, the records must be signed both by the individual having carried out the unpaid labour and the individual responsible for the project.
V projektih z več kot eno osebo mora zapisnik poleg osebe, ki je opravila neplačano delo podpisati tudi oseba, odgovorna za projekt.
Moreover, the reported number of hours may be reduced by the Norwegian Research Council if it is revealed during the procedure that the declared number of hours is incorrect.
Poleg tega lahko Norveški raziskovalni svet zmanjša priglašeno število ur, če se med postopkom ugotovi, da je bilo prijavljeno nepravilno število ur.
The Guidelines on the Unpaid R&D Labour Scheme provide that grants awarded under the Scheme are subject to the thresholds set out in Section 16-40 of the Norwegian Act on Taxation of wealth and income [41].
Smernice za shemo za neplačano delo za R-R določajo, da za subvencije, dodeljene v okviru sheme, velja prag, določen v oddelkih 16–40 norveškega Zakona o obdavčenju premoženja in dohodka [41].
That provision is the basis for the Skattefunn Scheme and provides that aid intensities of up to 20 % in the case of small and medium-sized enterprises (SMEs) are acceptable.
Ta določba je podlaga za shemo Skattefunn in določa, da je intenzivnost pomoči do največ 20 % v primeru malih in srednje velikih podjetij (MSP) sprejemljiva.
In the notification, the Norwegian authorities submitted information on gross aid intensities of 27,8 % for SMEs [42].
V priglasitvi so norveški organi predložili podatke o bruto intenzivnosti pomoči v višini 27,8 % za MSP [42].
Support under the Unpaid R&D Labour Scheme is paid in the form of a grant corresponding to 20 % of eligible costs [43].
Pomoč v okviru sheme za neplačano delo za R-R se izplačuje v obliki subvencije, ki ustreza 20 % upravičenih stroškov [43].
However, in addition, by virtue of the Tax law on the Unpaid R&D Labour Scheme, the grants are exempt from corporate tax, the rate of which is currently 28 %.
Vendar so poleg tega na podlagi davčnega prava za shemo za neplačano delo za R-R subvencije oproščene davka na dohodke pravnih oseb, katerega stopnja trenutno znaša 28 %.
A tax-free grant of 20 % of eligible costs therefore corresponds to a taxable grant of 27,8 % of those costs.
Neobdavčena subvencija 20 % upravičenih stroškov torej ustreza obdavčljivi subvenciji 27,8 % teh stroškov.
The gross aid intensity is therefore 27,8 %.The grants awarded under the Unpaid R&D Labour Scheme are considered in conjunction with aid received under the Skattefunn Scheme and support under the former is included when calculating the limits under the latter.
Bruto intenzivnost pomoči je zato 27,8 %.Subvencije, dodeljene v okviru sheme za neplačano delo za R-R, se upoštevajo v povezavi s pomočjo, prejeto v okviru sheme Skattefunn, pomoč v okviru prve sheme pa se vključi v izračun zgornje meje v okviru slednje sheme.
Under the Skattefunn Scheme, the total amount of support for SMEs may not exceed 20 % of eligible costs which may not be in excess of NOK 4 million per undertaking per year.
Celotni znesek pomoči za MSP v okviru sheme Skattefunn ne sme presegati 20 % upravičenih stroškov, ki ne smejo znašati več kot 4 milijone NOK letno za posamezno podjetje.
Where the total amount of financial support would exceed the limits set forth under the Skattefunn Scheme, the tax deduction will be reduced accordingly.
Če skupni znesek finančne pomoči presega meje, določene v okviru sheme Skattefunn, se bo temu ustrezno zmanjšala davčna olajšava.
The Norwegian authorities have clarified that these limits are, however, without prejudice to the fact that the costs attributed to unpaid labour must in any event be within the abovementioned ceiling of NOK 2 million per undertaking per year.
Norveški organi so pojasnili, da te meje ne vplivajo na dejstvo, da morajo biti v vsakem primeru stroški za neplačano delo v okviru zgoraj navedene zgornje meje 2 milijonov NOK letno za posamezno podjetje.
Finally the authorities have explained that in cases where a project receives grants under the Unpaid R&D Labour Scheme and public support from other sources, other than the Skattefunn Scheme, which together exceed the limit for total support, a reduction in the support granted under the Unpaid R&D Labour Scheme will be made.
Končno so organi pojasnili, da bodo v primerih, ko projekt prejme subvencije v okviru sheme za neplačano delo za R-R ter javna sredstva iz drugih virov, kot je shema Skattefunn, in ki skupaj presegajo mejo skupne pomoči, zmanjšali znesek pomoči, dodeljene v okviru sheme za neplačano delo za R-R.
BUDGET AND DURATION
PRORAČUN IN TRAJANJE
As mentioned above, the Norwegian authorities envisage that the future budget for the Unpaid R&D Labour Scheme will be maximum approximately NOK 50 million on an annual basis.
Kot je navedeno zgoraj, so norveški organi predvideli, da bo prihodnji proračun sheme za neplačano delo za R-R največ okoli 50 milijonov NOK letno.
The Unpaid R&D Labour Scheme was notified as being unlimited in time.
Shema za neplačano delo za R-R je bila priglašena kot časovno neomejena.
However, by letter dated 15 February 2008 (Event No 465311), the Norwegian authorities stated that the maximum duration of the Scheme would be linked to the duration of the current State Aid Guidelines on aid for Research and Development and Innovation (hereinafter referred to as the ‘R&D&I Guidelines’), which expire on 31 December 2013.
Vendar so v dopisu z dne 15. februarja 2008 (dogodek št. 465311) norveški organi navedli, da bo maksimalno trajanje sheme vezano na veljavnost sedanjih Smernic o državni pomoči za raziskave in razvoj ter inovacije (v nadaljevanju „Smernice R-R-I“), ki preteče 31. decembra 2013.
The Norwegian authorities are aware that a longer duration of the Unpaid R&D Labour Scheme requires a new notification.
Norveški organi se zavedajo, da daljše trajanje sheme za neplačano delo za R-R zahteva novo priglasitev.
The Authority opened the formal investigation procedure on the basis of the preliminary finding that the Unpaid R&D Labour Scheme involves State aid which it doubted could be considered compatible with the EEA Agreement.
Nadzorni organ je začel formalni postopek preiskave na podlagi predhodne ugotovitve, da shema za neplačano delo za R-R vključuje državno pomoč, za katero dvomi, da se lahko šteje kot združljiva s Sporazumom EGP.
One of the concerns of the Authority was whether the aid intensities under the Unpaid R&D Labour Scheme could exceed those set forth in the State Aid Guidelines [44].
Ena od skrbi Nadzornega organa je bila, ali intenzivnost pomoči v okviru sheme za neplačano delo za R-R lahko presega tisto, določeno v Smernicah o državni pomoči [44].
Indeed, grants which may be awarded under the Unpaid R&D Labour Scheme are tax exempt and a change in the tax rate may therefore result in a higher gross aid intensity.
Dejansko so subvencije, ki se lahko dodelijo v okviru sheme za neplačano delo za R-R, oproščene davka, zato lahko sprememba davčne stopnje povzroči višjo bruto intenzivnost pomoči.
Moreover, since the costs of ‘unpaid labour’ are not in fact incurred the Authority doubted whether they could qualify as eligible costs under those Guidelines.
Poleg tega, ker stroški za „neplačano delo“ dejansko niso nastali, Nadzorni organ dvomi, ali se lahko štejejo kot upravičeni stroški na podlagi teh smernic.
In this regard the Authority took account of the fact that under the Sixth Community Research Framework Programme, support for ‘unpaid’ labour was not allowed.
V tem smislu je Nadzorni organ upošteval dejstvo, da v okviru 6. okvirnega programa Evropske skupnosti za raziskave pomoč za „neplačano“ delo ni dovoljena.
Finally, the Authority had concerns as to the necessary incentive effect.
Končno je Nadzorni organ izrazil zaskrbljenost tudi glede potrebnega spodbudnega učinka.
COMMENTS BY THE NORWEGIAN AUTHORITIES
PRIPOMBE NORVEŠKIH OBLASTI
The Norwegian authorities have clarified that if the tax rate increases, the grant under the Unpaid R&D Labour Scheme will, if necessary, be reduced to ensure that the aid intensity does not exceed the maximum aid intensities fixed under the R&D&I Guidelines.
Norveški organi so pojasnili, da če se poveča davčna stopnja, se bo po potrebi zmanjšala subvencija v okviru sheme za neplačano delo za R-R, da se zagotovi, da intenzivnost pomoči ne bo presegla največje intenzivnosti pomoči, določene v okviru Smernic R-R-I.
The Norwegian authorities base this statement on the last paragraph of Section 3 of the Guidelines on the Unpaid R&D Labour Scheme which, translated into English, provides that ‘[w]hen considering total public funding to the project, the grant [for unpaid labour] is accounted for in the same manner as the tax deduction. If total public funding for the project exceeds [the ceiling] for permitted aid according to the ESA rules the tax deduction will be reduced. If support to unpaid labour in and of itself results in exceeding the limit for total aid permitted the grant for unpaid labour will be reduced’ [45].
Norveški organi so to izjavo utemeljili na zadnjem odstavku oddelka 3 Smernic za shemo za neplačano delo za R-R, ki (v angleškem prevodu) določajo, da „(če) upoštevamo skupno proračunsko financiranje projekta, se subvencija (za neplačano delo) upošteva na enak način kakor davčna olajšava. Če skupno proračunsko financiranje projekta presega (zgornjo mejo) dovoljene pomoči v skladu s pravili ESR, se davčna olajšava zmanjša. Če pomoč za neplačano delo sama po sebi povzroči prekoračenje meje skupne dovoljene pomoči, se subvencija za neplačano delo zmanjša“ [45].
In relation to the statement that ‘[p]hysical persons may not charge any labour costs in relation to their personal involvement in the project’, contained in the Sixth Community Research Framework Programme, the Norwegian authorities have argued that the term ‘physical persons’ refers to employed personnel in universities/colleges receiving a salary from the research institution (as opposed to a one-man company).
V zvezi z izjavo, da „(fizične) osebe ne smejo zaračunati stroškov za delo v zvezi z njihovo osebno vključenostjo v projekt“ iz 6. okvirnega programa Evropske skupnosti za raziskave, so norveški organi trdili, da se izraz „fizične osebe“ nanaša na zaposleno osebje na univerzah/kolidžih, ki prejemajo plačo od raziskovalne institucije (v nasprotju z enoosebno družbo).
Since such persons are in any event not eligible for support under the Unpaid R&D Labour Scheme the Norwegian authorities consider the reference to the Sixth Community Research Framework Programme to be irrelevant.
Ker te osebe nikakor niso upravičene do pomoči v okviru sheme za neplačano delo za R-R, je po mnenju norveških organov sklicevanje na 6. okvirni program Evropske skupnosti za raziskave neustrezno.
With respect to the proposed hourly rate, the Norwegian authorities have pointed out that the point of departure for calculating the hourly rate of NOK 500 is the nominal annual industrial worker’s salary, which is much lower than the nominal annual salary for research and development personnel.
Kar zadeva predlagano urno postavko, so norveški organi poudarili, da je izhodišče za izračun urne postavke 500 NOK nominalna letna plača delavca v industriji, kar je veliko manj kot nominalna letna plača osebja na področju raziskav in razvoja.
Since the education level in one-man companies and entrepreneurs generally corresponds to the higher level of education of research and development personnel, the calculation of the hourly rate for the purposes of the Unpaid R&D Labour Scheme could have been based on the higher salary for civil engineers.
Ker izobrazbena raven v enoosebnih družbah in podjetnikov na splošno ustreza višji ravni izobrazbe osebja na področju raziskav in razvoja, bi lahko izračun urne postavke za namene sheme za neplačano delo za R-R temeljil na višji plači za gradbene inženirje.
For 2005 this amounted to NOK 460000 or NOK 530000 (depending on whether employees have five or ten years experience) resulting in an hourly rate of NOK 772,80 or NOK 890,40 [46].
V letu 2005 je ta znašala 460000 oz. 530000 NOK (glede na to, ali imajo zaposleni pet ali deset let delovnih izkušenj), kar pomeni urno postavko 772,80 oz. 890,40 NOK [46].
On this basis the Norwegian authorities have argued that, by proposing an hourly rate calculated on the basis of the much lower nominal annual salary for industrial workers, the hourly rate is therefore kept to a minimum.As to the incentive effect the Norwegian authorities argue that since cash is a major problem for early-phase start-ups, an incentive effect will automatically be present for the scheme’s major target group, namely small entrepreneurs and one-man companies.
Na tej podlagi so norveški organi trdili, da se s tem, ko se predlaga urna postavka, ki je izračunana na podlagi veliko nižje nominalne letne plače za delavce v industriji, urna postavka ohranja na najnižji ravni.Kar zadeva spodbudni učinek, norveški organi trdijo, da glede na to, da so v zagonski fazi največji problem denarna sredstva, bo spodbudni učinek avtomatično občutila glavna ciljna skupina sheme, to so majhni podjetniki in enoosebne družbe.
THE PRESENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 61(1) OF THE EEA AGREEMENT
PRISOTNOST DRŽAVNE POMOČI V SMISLU ČLENA 61(1) SPORAZUMA EGP
‘Save as otherwise provided in this Agreement, any aid granted by EC Member States, EFTA States or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Contracting Parties, be incompatible with the functioning of this Agreement.’
„Razen če ta sporazum ne določa drugače, je vsaka pomoč, ki jo dodelijo države članice ES, države Efte, ali je dodeljena v kakršni koli obliki iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z delovanjem tega sporazuma, kolikor škodi trgovini med pogodbenicami.“
To constitute State aid within the meaning of Article 61(1) of the EEA Agreement a measure must satisfy the following four cumulative criteria: (i) the measure must confer on recipients an economic advantage which is not received in the normal course of business; (ii) the advantage must be granted by the State or through State resources; (iii) the measure must be selective by favouring certain undertakings or the production of certain goods; and (iv) the measure must distort competition and affect trade between Contracting Parties.
Da bi ukrep označili za državno pomoč v smislu člena 61(1) Sporazuma EGP, mora ta izpolnjevati vsa naslednja štiri merila: (i) ukrep mora prejemnikom prinesti gospodarsko prednost, ki je ne bi bili deležni pri običajnem poteku poslovanja; (ii) ugodnost mora dodeliti država ali mora biti dodeljena iz državnih sredstev; (iii) ukrep mora dajati prednost posameznim podjetjem ali proizvodnji posameznega blaga; in (iv) ukrep mora izkrivljati konkurenco in vplivati na trgovino med pogodbenicami.
In the following it is examined whether the four cumulative criteria are met in the present case.
Sledi pregled, ali so v tem primeru izpolnjena vsa štiri merila.
The measure must confer on recipients an economic advantage which is not received in the normal course of business.
Ukrep mora prejemnikom prinesti gospodarsko prednost, ki je ne bi bili deležni pri običajnem poteku poslovanja.