natgillin/translations-raw huggingface dataset:
In fact, as explained in the report, before the sale to Verne took place, buildings had been sold to other companies in the area; in the 1st phase (first half of 2007) buildings were sold for 57% of the price the expert valuation had established (22 buildings, all sold to one company).
Kot je pojasnjeno v poročilu, so bile stavbe na tem območju pred prodajo družbi Verne dejansko prodane drugim podjetjem; v prvi fazi (prva polovica leta 2007) so bile stavbe prodane za 57 % cene, določene s strokovno oceno vrednosti (22 stavb, vse prodane enemu podjetju).
Later, in the autumn of 2007 buildings were sold to different companies/organizations for 72% to 87% of the price established by the expert valuation.
Jeseni leta 2007 so bile stavbe prodane različnim podjetjem/organizacijam za 72 % do 87 % cene, določene s strokovno oceno vrednosti.
These properties were sold in smaller units.
Te nepremičnine so se prodajale v manjših enotah.
Finally, the report describes that one company bought two school buildings for 30% of the price in the expert valuation.
V poročilu je navedeno, da je ena družba kupila dve šolski stavbi za 30 % cene po strokovni oceni vrednosti.
Even though the Authority cannot in the case at hand take a position on whether or not state aid was involved in the transactions referred to, this information demonstrates that the expert valuations performed might not be the most or only appropriate method to establish market price in the area and in the case at hand.
Čeprav se Nadzorni organ v obravnavani zadevi ne more opredeliti glede tega, ali je šlo pri navedenih transakcijah za državno pomoč ali ne, ta informacija kaže, da opravljene strokovne ocene vrednosti morda niso najustreznejša ali edina ustrezna metoda za določitev tržne cene na tem območju in v obravnavani zadevi.
The Authority notes, that it has no reason to believe that the State commissioned any valuations for buildings No 868, 866, 872 or 864, sold to Verne.
Nadzorni organ opozarja, da nima razloga za domnevo, da je država naročila kakršne koli ocene vrednosti za stavbe št. 868, 866, 872 ali 864, prodane družbi Verne.
The Icelandic authorities would have come forward with such information, had they been available.
Če bi bile take informacije na voljo, bi jih islandski organi predložili.
The only available expert valuation in the case of the five buildings sold to Verne is thus for building No 869.
Edina razpoložljiva strokovna ocena vrednosti v primeru petih stavb, prodanih družbi Verne, je torej za stavbo št. 869.
This is also the only building of the five which was advertised specificallyaccording to the report of the Icelandic National Audit Office, referred to above and the information provided by the Icelandic authorities.
To je tudi edina stavba od petih, ki se je posebej oglaševala glede na navedeno poročilo islandskega nacionalnega revizijskega urada in informacije islandskih organov.
The Authority further has no reason to believe that the basis for the expert’s valuation as regards other buildings in the area was any different from the expert evaluation available in this case.
Nadzorni organ tudi nima razloga za domnevo, da se je osnova za strokovno oceno vrednosti, kar zadeva druge stavbe na tem območju, v čem razlikovala od strokovne ocene vrednosti, ki je na voljo v tem primeru.
In the view of the shortcomings of using the expert valuation for building No 869 performed in 2007 in general as a proxy for market value in the case at hand, considering that it merely concerns one out of the five buildings sold to Verne and it is performed 10 months prior to the contract signed with Verne, the Authority does not consider that this valuation can be directly applied as representative for the price pr. m2 a private operator would have been willing to accept for the five buildings sold together had he or she been the owner of the buildings.
Glede na pomanjkljivosti dejstva, da se strokovna ocena vrednosti za stavbo št. 869, opravljena leta 2007, na splošno uporablja kot približek tržne cene v obravnavani zadevi, pri čemer je treba upoštevati, da se nanaša le na eno od petih stavb, prodanih družbi Verne, in da je bila opravljena deset mesecev pred podpisom pogodbe s to družbo, Nadzorni organ meni, da te ocene vrednosti ni mogoče neposredno uporabiti kot reprezentativne cene za m2, ki bi se zasebnemu udeležencu zdela sprejemljiva za pet stavb, prodanih skupaj, če bi bil lastnik teh stavb.
However, it can in the Authority’s view indicate that the market price indeed was higher than the actual price paid by Verne.
Vendar lahko po mnenju Nadzornega organa nakazuje, da je bila tržna cena vsekakor višja od cene, ki jo je dejansko plačala družba Verne.
The Authority thus will have to rely on a different proxy for market price than the expert assessment available in the case at hand.
Nadzorni organ se bo torej glede tržne cene moral zanesti na drug približek in ne na strokovno oceno vrednosti, ki je na voljo v obravnavani zadevi.
A central independent authority, Registers Iceland (Þjóðskrá Íslands), assesses the value of all civil real estate in Iceland, land and buildings, on an annual basis [79].
Registers Iceland („Þjóðskrá Íslands“) je osrednji neodvisen organ, ki vsako leto ocenjuje vrednosti vseh civilnih nepremičnin – zemljišč in stavb – na Islandiji [79].
The value shall reflect the market value.
Vrednost izraža tržno ceno.
The legal basis for the valuation performed by Registers Iceland is Act 6/2001 on the Property Registry and Valuation.
Pravna podlaga za oceno vrednosti, ki jo opravi organ Registers Iceland, je zakon št. 6/2001 o zemljiški knjigi in oceni vrednosti premoženja.
According to Article 27 of the Act the registered valuation of real estate shall reflect the market value of the property.
Po členu 27 zakona ocena vrednosti, vpisana v zemljiško knjigo, odraža tržno vrednost nepremičnine.
If the market value is not available, the valuation shall be determined on the basis of best available information on market price of comparable properties taking into consideration the revenues, cost of construction, location of property in respect of transport infrastructure, age, exploitation potentials, perquisites, soil type, vegetation, landscape and all other elements that could affect the market price of the property in question.
Če tržna vrednost ni na voljo, se ocena vrednosti določi na podlagi najboljših razpoložljivih informacij o tržni ceni primerljive nepremičnine, pri čemer se upoštevajo prihodki, stroški gradnje, lokacija nepremičnine glede na prometno infrastrukturo, starost, možnosti izrabe, bonitete, vrsta tal, rastlinstvo, krajina in vsi drugi elementi, ki bi lahko vplivali na tržno ceno zadevne nepremičnine.
The Registers Iceland shall assess all properties each year based on the market price the previous February and this valuation will come into effect on December 31 of the same year.
Organ Registers Iceland vsako leto oceni vse nepremičnine na podlagi tržne cene, določene prejšnjega februarja, in ta ocena vrednosti začne veljati 31. decembra istega leta.
The annual assessment is based on information about the characteristics of each property and on the market price of real estate according to registered sales contracts.
Vsakoletna ocena temelji na informacijah o značilnostih vsake nepremičnine in tržni ceni nepremičnine glede na prodajne pogodbe, vpisane v zemljiško knjigo.
Saleprices and payment conditions from every sale contract in the country are collected into the Property Registry Database, operated by Registers Iceland.
Prodajne cene in plačilni pogoji iz vsake prodajne pogodbe v državi se zbirajo v podatkovni bazi zemljiške knjige, ki jo upravlja organ Registers Iceland.
The registered sales contracts form the basis of the valuation.
Prodajne pogodbe, vpisane v zemljiško knjigo, so osnova za oceno vrednosti.
Registers Iceland uses the data collected to assess the housing market as well as the market for industrial and other commercial buildings Iceland.
Ta organ uporablja zbrane podatke, da oceni stanovanjski trg ter trg industrijskih in drugih komercialnih stavb na Islandiji.
This market information is publicly available. [80]
Te tržne informacije so javno dostopne [80].
The buildings bought by Verne belong to the latter geographical category.
Stavbe, ki jih je kupila družba Verne, spadajo v drugo geografsko kategorijo.
The market data demonstrates that the total sales price of commercial buildings, also outside the capital city area, was in general above the total official valuation for all the buildings sold in the months the data concerns; the period from 1 January 2005 to date.
Tržni podatki kažejo, da je bila skupna prodajna cena komercialnih stavb, tudi zunaj območja glavnega mesta, na splošno višja od skupne uradne vrednosti za vse stavbe, prodane v mesecih, ki jih zadevajo podatki, tj. v obdobju od 1. januarja 2005 do danes [82].
This indicates that the official valuation is normally not higher that the actual market price, where data is available.
Iz tega je razvidno, da uradna ocena vrednosti običajno ni višja od dejanske tržne cene, kadar so podatki na voljo.
The Authority considers, that in the absence of a real market value being established by a comparable offer on an open market, the method for assessing real estate in Icelandprovided for under Act 6/2001, as described in detail above, is the most reliable method available to determine the value of the property purchased by Verne.
Ker prave tržne vrednosti ni mogoče določiti s primerljivo ponudbo na odprtem trgu, Nadzorni organ meni, da je metoda za ocenjevanje nepremičnin na Islandiji po zakonu št. 6/2001, kot je podrobno opisano zgoraj, najzanesljivejša razpoložljiva metoda, da se določi vrednost nepremičnin, ki jih je kupila družba Verne.
This view of the Authority is based on the clear aim of Act 6/2001 and the wording of Article 27 of the Act; to establish the official assessment on the basis of market indicators.
To mnenje Nadzornega organa temelji na jasnem cilju zakona št. 6/2001 in besedilu člena 27 tega zakona, da se uradna ocena določi na podlagi tržnih kazalnikov.
Moreover, the official valuation under Act 6/2001 was the only contemporaneous assessment of the buildings in question and it was made by an independent authority.
Poleg tega je bila uradna ocena vrednosti po zakonu št. 6/2001 edina sočasna ocena zadevnih stavb, opravil pa jo je neodvisen organ [83].
This is not contradicted by the fact that in principle a valuation for tax purposes does not necessarily show the “market value” of real estate, as also reflected in the Authority’s Guidelines.
Temu ne nasprotuje dejstvo, da pri oceni vrednosti za davčne namene načeloma ni treba nujno prikazati „tržne vrednosti“ nepremičnine, kot je razvidno iz smernic Nadzornega organa.
The Authority takes the view that the method by which the property was assessed under Icelandic law is the best indicator of the market price available in the case at hand and that an ex post valuation by an expert in this case would not be a more reliable method in determining the market value of the property at the time of entering into the agreement 26 February 2008. [84]
Po mnenju Nadzornega organa je metoda, s katero so bile nepremičnine ocenjene po islandskem zakonu, najboljši kazalnik tržne cene, ki je na voljo v obravnavanem primeru, ter da naknadna strokovna ocena vrednosti v tej zadevi ne bi bila zanesljivejša metoda za določitev tržne vrednosti nepremičnine ob podpisu pogodbe 26. februarja 2008 [84].
All things considered, the Authority concludes that the valuation performed by the Registers Iceland is the best proxy for market price in this case.
Nadzorni organ ob upoštevanju vsega navedenega ugotavlja, da je ocena vrednosti, ki jo je opravil organ Registers Iceland najboljši približek tržne cene v tej zadevi.
The Authority further observes, that the Icelandic authorities verified in their email dated 14 May 2012, referring to the transactions of 2008 under assessment, that “the valuation rate for taxation purposes under Icelandic practice is generally understood to reflect the market rate.” [85] This is common ground.
Nadzorni organ še pripominja, da so islandski organi v svojem elektronskem sporočilu z dne 14. maja 2012 pri navajanju transakcij iz leta 2008, ki se ocenjujejo, potrdili, da „se na splošno predpostavlja, da ocenjena vrednost za davčne namene v skladu z islandsko prakso odraža tržno ceno“ [85]. To je splošno sprejeto.
The view of the Authority is further reinforced by the fact that official valuation under Article 31 of Act 6/2001 can be challenged by interested parties and the finding of the Registers Iceland can be appealed to a specific body (Yfirfasteignamatsnefnd) under Article 34 of the Act.
Mnenje Nadzornega organa je nadalje podkrepljeno z dejstvom, da lahko zainteresirane strani izpodbijajo uradno oceno vrednosti po členu 31 zakona št. 6/2001, na ugotovitve organa Registers Iceland pa se lahko po členu 34 tega zakona vloži pritožba pri posebnem organu („Yfirfasteignamatsnefnd“).
Verne has not challenged the official valuation of the buildings in the case at hand.
Družba Verne ni izpodbijala uradne ocene vrednosti stavb v obravnavani zadevi.
It follows from established case-law that the Authority is under the obligation, to establish, as far as possible, the true value of the aid in question and to order the recovery of that exact amount in each case. [86]
Iz uveljavljene sodne prakse je razvidno, da mora Nadzorni organ, kolikor je mogoče, določiti pravo vrednost zadevne pomoči in zahtevati vračilo tega točno določenega zneska za vsak primer [86].
At the time of the transaction in this case, the Iceland Property Registry (now Registers Iceland) had valuated the buildings in question as follows:
Islandski urad Registers Iceland, je v času transakcije v tej zadevi vrednost zadevnih stavb ocenil takole:
Building 864 [87]
Stavba št. 864 [87]
Total valuation for buildings
Skupna ocena vrednosti za stavbe
For the sake of completeness, it may be added here that this does not include the valuation for the land, which was not sold to Verne, but rather leased for 99 years.
Zaradi popolnosti podatkov lahko dodamo, da v to ni zajeta ocena vrednosti zemljišča, ki družbi Verne ni bilo prodano, ampak dano v zakup za 99 let.
The price paid for the buildings was USD 14.5 million, equivalent of ISK 957000000 when the transaction took place; hence below the market price as established by the Authority above.
Družba je za stavbe plačala 14,5 milijona USD, kar ustreza 957000000 ISK ob času transakcije, torej manj od tržne cene, kot jo je določil Nadzorni organ.
Thus state aid within the meaning of Article 61(1) EEA was granted when the State entered into the Real Estate Purchase Agreement on 26 February 2008.
Ko je država 26. februarja 2008 sklenila pogodbo o nakupu nepremičnine, je bila torej dodeljena državna pomoč v smislu člena 61(1) Sporazuma EGP.
The total aid amount as regards the buildings is the difference between the market value as established by the Authority, ISK 1177850000, and the actual price paid for the buildings, USD 14.5 million, equivalent of ISK 957000000 at the time: ISK 220850000.
Skupni znesek pomoči za stavbe je razlika med tržno ceno, kot jo je v višini 1177850000 ISK določil Nadzorni organ, in dejansko ceno, plačano za stavbe, torej 14,5 milijona USD, kar ustreza tedanjim 957000000 ISK, in znaša 220850000 ISK.
The Authority notes that the aid amount is well above the 5% margin for market price provided for in the Guidelines at Section 2.2 b).
Nadzorni organ ugotavlja, da je znesek pomoči precej nad 5-odstotno mejo za tržno ceno, kot je določena v oddelku 2.2 b) smernic.
Furthermore, the Authority notes that the provisions on special obligations prescribed under Section 2.2 c) in the Guidelines do not apply in this case, as the Real Estate Purchase Agreement does not contain any such obligations which would confer an economic burden on Verne within the meaning of the Guidelines.
Nadzorni organ nadalje ugotavlja, da se določbe o posebnih obveznostih iz oddelka 2.2 c) smernic v tej zadevi ne uporabljajo, saj pogodba o nakupu nepremičnine ne vsebuje nikakršnih obveznosti, ki bi družbo Verne gospodarsko obremenile v smislu smernic [88].
Economic burden related to obligations incumbent on all owners of real estate under the ordinary law a further not to be discounted from the purchase price, as stipulated in the Guidelines.
Gospodarsko breme, povezano z obveznostmi, ki se nanašajo na vse lastnike nepremičnin po splošnem pravu, se ne sme odšteti od nakupne cene, kot je določeno v smernicah.
Finally, primary costs as stipulated in Section 2.2 d) of the Guidelines are not relevant in this case [89] and cannot be used to establish minimum benchmark.
Primarni stroški, kot je določeno v oddelku 2.2 d) smernic, v tej zadevi niso relevantni [89] in se ne morejo uporabiti za določitev najmanjše referenčne vrednosti.
The Ground Lease Agreement as amended by the Supplementary Lease Agreement
Pogodba o zakupu zemljišča, kakor jo spreminja dodatna pogodba o zakupu zemljišča
It is recalled that should the measures in the Ground Lease Agreement as amended by the Supplementary Lease Agreement have been carried out in accordance with the market economy investor principle, i.e. if the State’s terms in the Ground Lease Agreement and the Supplementary Lease Agreement were on market terms the transaction would not involve state aid.
Opozoriti je treba, da se transakcija ne bi štela za državno pomoč, če bi se ukrepi iz pogodbe o zakupu zemljišča, kakor jo spreminja dodatna pogodba o zakupu zemljišča, izvedli v skladu z načelom vlagatelja v tržnem gospodarstvu, tj. če bi država v obeh pogodbah postavila pogoje, ki bi bili tržni.
Furthermore, the Treasury provided for a rental free period until 1 April 2010.
Finančno ministrstvo je določilo tudi, da v obdobju do 1. aprila 2010 ni treba plačevati zakupnine.
The lease period was 99 years.
Obdobje zakupa je bilo 99 let.
This would appear to be far from what a market operator could accept.
To se zdi precej več od tega, kar bi se udeležencu na trgu zdelo sprejemljivo.
The Authority however does not have to assess whether the price was concluded on market terms, since the price was re-negotiated in June 2009 by the Supplementary Lease Agreement and the initially negotiated rent never entered into effect.
Vendar Nadzornemu organu ni treba oceniti, ali je bila cena sklenjena pod tržnimi pogoji, saj je bila cena spremenjena junija 2009 z dodatno pogodbo o zakupu zemljišča, prvotno dogovorjena cena pa ni nikoli začela veljati.
Under the latter agreement the rental period is unchanged; however the rental price is amended and fixed in Icelandic currency: ISK 60 pr. m2.
Obdobje zakupa se v novi pogodbi ni spremenilo, spremenila pa se je zakupna cena, ki se je v islandski valuti določila na 60 ISK na m2.
Further, the lease is now adjusted annually with the construction costs index in Iceland.
Zakupnina se zdaj vsako leto prilagodi glede na islandski indeks gradbenih stroškov.
The pricing methodology under the Supplementary Lease Agreement reflects a common practice applied for land owned by municipalities in Iceland, as pointed out by the Icelandic authorities.
Kot poudarjajo islandski organi, metodologija oblikovanja cen po dodatni pogodbi o zakupu zemljišča odraža skupno prakso, ki jo uporabljajo islandske občine za zemljišča v svoji lasti.
Under this practice the official valuation of the Registers Iceland under Act 6/2001 on an annual basis, as also described in detail under Section 2.2.2.1 above, forms the base on which in general 1% or 2% lease is paid annually, depending on the decision of each municipality.
V skladu s to prakso organ Registers Iceland po zakonu št. 6/2001 vsako leto uradno oceni vrednost nepremičnin, kot je podrobneje opisano tudi v oddelku 2.2.2.1, na podlagi katere se na splošno plača letna zakupnina v višini 1 % ali 2 %, odvisno od odločitve vsake občine.
While the lease agreements entered into by different municipalities in Icelanddo not reflect market value in the sense that a market operator would be willing to lease his or her land on this basis on an open market, the Icelandic authorities have not put forward any arguments to establish an alternative market price for the land in question.
Čeprav iz pogodb o zakupu, ki jih sklenejo različne občine na Islandiji, niso razvidne tržne vrednosti v tem smislu, da bi bil udeleženec na trgu na tej podlagi pripravljen dati svoje zemljišče v zakup na odprtem trgu, islandski organi niso predložili nobenih utemeljitev, s katerimi bi se določila druga možna tržna cena za zadevno zemljišče.
They have merely put forward that the rent reflects what the State generally charges in the area.
Navedli so le, da je iz zakupnine razvidno, koliko država na splošno zaračunava na zadevnem območju.
While information on market for industrial land in Iceland are not readily available, contrary to the information gathered by the Registers Iceland on market price of housing and commercial buildings, as described above, it is difficult to set a realistic benchmark as to the market price of the land in this case.
Ker informacije o trgu industrijskih zemljišč na Islandiji niso dostopne, za razliko od informacij, ki jih je zbral organ Registers Iceland o tržni ceni za stanovanjske in komercialne stavbe, kot je opisano zgoraj, je težko določiti stvarne referenčne vrednosti, kar zadeva tržno ceno zemljišča v tej zadevi.
The Authority can therefore only come to a rough estimate of the market value of the land.
Nadzorni organ lahko torej le sklepa o grobi oceni tržne vrednosti zemljišča.
The best available information is, again, the official value as established under Act 6/2001. [90]
Najboljši razpoložljivi podatek je spet uradna ocena vrednosti, kot je določena po zakonu št. 6/2001 [90].
At the time of entering into the Supplementary Lease Agreement in June 2009, the official value of the land leased by Verne had been established as being ISK 188850000 [91], according to information gathered from the Registers Iceland.
Ob sklenitvi dodatne pogodbe o zakupu zemljišča junija 2009 je bila vrednost zemljišča v zakupu družbe Verne uradno ocenjena na 188850000 ISK [91] glede na podatke organa Registers Iceland.
The annual rent was ISK 5760000 in 2009 prices, or 3.05% of the official valuation of the land, which is higher than the percentage normally applicable.
Letna zakupnina je znašala 5760000 ISK v cenah iz leta 2009 ali 3,05 % uradne ocene vrednosti zemljišča, kar je več od deleža, ki se običajno uporablja.
Therefore, the Authority considers that the rent could have been acceptable to a private market operator operating on an open market in the circumstances of this case.
Zato Nadzorni organ meni, da bi se v okoliščinah tega primera zasebnemu udeležencu na trgu, ki deluje na odprtem trgu, zakupnina lahko zdela sprejemljiva.
Finally, regarding the exclusivity clause, to which the Authority referred in its opening decision, the Icelandic authorities have explained that it only concerns the area managed by KADECO.
Kar zadeva klavzulo o izključnosti, ki jo Nadzorni organ omenja v odločbi o začetku postopka, so islandski organi pojasnili, da se nanaša le na območje, ki ga upravlja družba KADECO.
This is also consistent with an amendment to the registered Ground Lease Agreement.
To je tudi skladno s spremembo evidentirane pogodbe o zakupu zemljišča.
The Authority considers that the clause as such does not confer an economic advantage on Verne as it had limited scope, both geographically and in time.
Nadzorni organ meni, da klavzula kot taka družbi Verne ne daje gospodarske prednosti, saj je imela omejeno geografsko ter časovno področje uporabe.
The Authority concludes that the Ground Lease Agreement as amended by the Supplementary Lease Agreement does not entail an advantage for Verne.
Nadzorni organ ugotavlja, da pogodba o zakupu zemljišča, kakor jo spreminja dodatna pogodba o zakupu zemljišča, ne daje prednosti družbi Verne.