natgillin/translations-raw huggingface dataset:
See the Commission’s State Aid Action Plan of 7 June 2005, COM (2005) 107, paragraph 11.
Glej Akcijski načrt državnih pomoči Komisije z dne 7. junija 2005, COM(2005) 107, točka 11.
See Commission decision of 24 January 2007 C (2006) 6630, in case N 270/2006, paragraph 67.
Glej Odločbo Komisije z dne 24. januarja 2007 C(2006) 6630, zadeva N 270/2006, točka 67.
Letter from the Norwegian Ministry of Petroleum and Energy dated 15 January 2007 (Event no: 406849), p. 5
Dopis norveškega ministrstva za nafto in energijo z dne 15. januarja 2007 (ev. št.: 406849), str. 5.
For instance, according to the Enova SF buyers’ guide for solar heating collectors connected to waterborne heating systems (a technology covered by the scheme), these systems are only able to satisfy up to 50 % of a households’ total heating requirements.
Na primer, v skladu z vodnikom podjetja Enova SF o sončnih kolektorjih v sistemih ogrevanja s toplo vodo za kupce (tehnologija, zajeta v programu) so ti sistemi sposobni zadovoljiti samo 50 % celotnih potreb gospodinjstva po ogrevanju.
When provided with sufficient amounts of solar energy, solar heating collectors have the ability to run continuously without regular supervision, and when they are in operation, they provide the consumer with a convenient, albeit partial, source of alternative heating.
Če imajo na voljo zadostno količino sončne energije, so sončni kolektorji sposobni delovati neprekinjeno brez rednega nadzora, ko pa delujejo, nudijo potrošniku ustrezen, čeprav delni, alternativni vir ogrevanja.
The buyers’ guide is available at the Enova SF webpage:http://www.minenergi.no/sitepageview.aspx?sitePageID=1083.
Vodnik za kupce je na voljo na spletni strani podjetja Enova SF:http://www.minenergi.no/sitepageview.aspx?sitePageID=1083.
Both the 2001 and the 2008 Guidelines deal with aid for renewable energy sources where the aid is a form of compensation for the economic disadvantage renewable sources of energy face in competition with less environmentally friendly sources of energy, see 2001 Guidelines paragraphs 49-59 and 2008 Guidelines paragraphs 48-50.
Smernice iz leta 2001 in Smernice iz leta 2008 se nanašajo na pomoč za obnovljive vire energije, kjer je pomoč oblika nadomestila za gospodarsko prikrajšanost v zvezi z obnovljivimi viri energije, ki konkurirajo z okolju manj prijazno energijo, glej Smernice iz leta 2001, točke 49–59, in Smernice iz leta 2008, točke 48–50.
The alternative heating scheme was introduced in 2006 [13].
Program za alternativno ogrevanje je bil uveden leta 2006 [13].
The Norwegian authorities have explained that it is aimed at giving consumers an incentive to invest in certain environmentally friendly heating technologies which have a limited spread on the Norwegian market and which can contribute to the reduction the use of electricity in private households [14].
Norveški organi so pojasnili, da je namenjen spodbujanju potrošnikov k vlaganju v določene okolju prijazne tehnologije ogrevanja, ki imajo omejen razpon na norveškem trgu in ki lahko prispevajo k zmanjšanju porabe električne energije v zasebnih gospodinjstvih [14].
The scheme was proposed by the Norwegian Government in Parliamentary proposition no 82 (2005-2006), and adopted by Parliament in September 2006.
Program je norveška vlada predlagala v parlamentarnem predlogu št. 82 (2005–2006), parlament pa ga je sprejel septembra 2006.
The scheme’s budget has been modified by the adopted suggestions in Parliamentary proposition no 22 (2006-2007), Parliamentary proposition no 59 (2007-2008) and Parliamentary proposition no 1 (2008-2009).
Proračun programa je bil spremenjen s sprejetjem pobud v parlamentarnem predlogu št. 22 (2006–2007), parlamentarnem predlogu št. 59 (2007–2008) in parlamentarnem predlogu št. 1 (2008–2009).
NOK 40 million were disbursed in 2007.
Leta 2007 je bilo izplačanih 40 milijonov NOK.
The remaining NOK 29 million of undisbursed funding from the 2007 budget were transferred to the 2008 budget.
Preostalih 29 milijonov NOK neizplačanih sredstev iz proračuna za leto 2007 je bilo prenesenih v proračun za leto 2008.
In addition to this NOK 31 million were allocated over the state budget [16].
Poleg tega je bilo 31 milijonov NOK dodeljenih v državnem proračunu [16].
NOK 30 million were disbursed in 2008.
Leta 2008 je bilo izplačanih 30 milijonov NOK.
The remaining NOK 30 million were transferred to the 2009 budget.
Preostalih 30 milijonov NOK je bilo prenesenih v proračun za leto 2009.
Together with NOK 40 million of a new budgetary allocation [17], the total budget for 2009 amounts to NOK 70 million.
Skupaj s 40 milijoni nove proračunske dodelitve sredstev [17] je celoten proračun za leto 2009 znašal 70 milijonov NOK.
Pursuant to Article 1(3) of Part I of Protocol 3, ‘the EFTA Surveillance Authority shall be informed, in sufficient time to enable it to submit its comments, of any plans to grant or alter aid […].
V skladu s členom 1(3) dela I Protokola 3 „se Nadzorni organ Efte obvesti o vseh načrtih za dodelitev ali spremembo pomoči dovolj zgodaj, da lahko predloži pripombe […].
The State concerned shall not put its proposed measures into effect until the procedure has resulted in a final decision’.
Zadevna država ne sme izvajati svojih predlaganih ukrepov, dokler v postopku ni sprejeta končna odločitev“.
The alternative heating scheme was initiated in 2006.
Program za alternativno ogrevanje je bil uveden leta 2006.
At that time, the Authority’s Guidelines on environmental protection as last revised 23 May 2001 were applicable [36].
V tistem obdobju so veljale Smernice Nadzornega organa o državni pomoči za varstvo okolja, kakor so bile zadnjič spremenjene 23. maja 2001 [36].
The Authority adopted new Guidelines on environmental protection 16 July 2008 [37], applicable from that date.
Nadzorni organ je sprejel nove Smernice o državni pomoči za varstvo okolja 16. julija 2008 [37], ki veljajo od takrat.
HAVING REGARD to the Agreement on the European Economic Area [2], in particular to Articles 61 to 63 and Protocol 26 thereof,
OB UPOŠTEVANJU Sporazuma o Evropskem gospodarskem prostoru, [2] zlasti členov 61 do 63 in Protokola 26 k Sporazumu,
The wording of Article 61(1) EEA with its reference to ‘aid granted (…) in any form whatsoever’ covers direct as well as indirect grants of aid, as confirmed by the practice of the European Commission [22] and the case law [23] of the European Court of Justice [24].
Besedilo člena 61(1) Sporazuma EGP s sklicem na „pomoč dodeljena […] v kakršni koli obliki“ zajema tako neposredno kot posredno dodelitev pomoči, kot sta to potrdila praksa Evropske komisije [22] in sodna praksa [23] Sodišča Evropskih skupnosti [24].
Therefore, the assessment of whether indirect aid is granted to undertakings must be carried out on a case-by-case basis.
Zato mora biti ocena, ali je podjetjem dodeljena posredna pomoč, opravljena na osnovi posameznega primera.
No 341/09/COL
št. 341/09/COL
on the notified scheme concerning tax benefits for certain cooperatives (Norway)
o priglašeni shemi v zvezi z davčnimi ugodnostmi za določene zadruge (Norveška)
THE EFTA SURVEILLANCE AUTHORITY [1], HAVING REGARD to the Agreement on the European Economic Area [2], in particular Articles 61 to 63 thereof and Protocol 26 thereto,
NADZORNI ORGAN EFTE [1] JE – OB UPOŠTEVANJU Sporazuma o Evropskem gospodarskem prostoru [2], zlasti členov 61 do 63 in Protokola 26 Sporazuma,
HAVING REGARD to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice [3], in particular Article 24 thereof,
OB UPOŠTEVANJU Sporazuma med državami Efte o ustanovitvi nadzornega organa in sodišča [3], zlasti člena 24 Sporazuma,
HAVING REGARD to Article 1(2) in Part I and Articles 4(4), 6 and 7(5) in Part II of Protocol 3 to the Surveillance and Court Agreement [4],
OB UPOŠTEVANJU člena 1(2) v delu I ter členov 4(4), 6 in 7(5) v delu II Protokola 3 k Sporazumu o nadzornem organu in sodišču [4],
HAVING REGARD to the Authority’s Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement [5], and in particular the chapter on business taxation,
OB UPOŠTEVANJU Smernic Nadzornega organa o uporabi in razlagi členov 61 in 62 Sporazuma EGP [5] in zlasti poglavja o obdavčitvi ustvarjenega dohodka,
HAVING REGARD to Decision No 195/04/COL of 14 July 2004 on the implementing provisions referred to under Article 27 in Part II of Protocol 3 [6],
OB UPOŠTEVANJU Odločbe št. 195/04/COL z dne 14. julija 2004 o izvedbenih določbah iz člena 27 dela II Protokola 3 [6],
HAVING REGARD to Decision No 719/07/COL of 19 December 2007 to initiate the procedure provided for in Article 1(2) in Part I of Protocol 3 to the Surveillance and Court Agreement with regard to the notified scheme concerning tax benefits for cooperatives,
OB UPOŠTEVANJU Odločbe št. 719/07/COL z dne 19. decembra 2007 o začetku postopka iz člena 1(2) v delu I Protokola 3 k Sporazumu o nadzornem organu in sodišču glede priglašene sheme v zvezi z davčnimi ugodnostmi za zadruge,
HAVING CALLED on interested parties to submit their comments [7] and having regard to their comments,
PO POZIVU vsem zainteresiranim strankam, naj predložijo svoje pripombe [7], in ob upoštevanju teh pripomb,
Whereas:
OB UPOŠTEVANJU naslednjega:
By letter dated 28 June 2007 from the Norwegian Ministry of Government Administration and Reform, received and registered by the Authority on 29 June 2007 (Event No 427327) and letter from the Ministry of Finance dated 22 June 2007, received and registered by the Authority on 4 July 2007 (Event No 428135), the Norwegian authorities notified the proposed amendments to the rules on taxation of cooperative companies contained in Section 10-50 of the Tax Act, pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement.
Z dopisom z dne 28. junija 2007 norveškega ministrstva za državno upravo in reforme, ki ga je Nadzorni organ prejel in evidentiral 29. junija 2007 (evidenčna št. 427327), in z dopisom ministrstva za finance z dne 22. junija 2007, ki ga je Nadzorni organ prejel in evidentiral 4. julija 2007 (evidenčna št. 428135), so norveški organi sporočili predlagane spremembe pravil o obdavčenju zadrug iz oddelka 10-50 Zakona o davku v skladu s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču.
After various exchanges of correspondence [8], by letter dated 19 December 2007, the Authority informed the Norwegian authorities that it had decided to initiate the procedure laid down in Article 1(2) in Part I of Protocol 3 in respect of the notified scheme on tax benefits for certain cooperatives.
Po različnih izmenjavah dopisov [8] je Nadzorni organ z dopisom z dne 19. decembra 2007 norveške organe obvestil, da se je odločil sprožiti postopek iz člena 1(2) dela I Protokola 3 v zvezi s priglašeno shemo o davčnih ugodnostih za določene zadruge.
By letter dated 20 February 2008 (Event No 465882), the Norwegian authorities submitted their comments to Decision No 719/07/COL to open the formal investigation procedure.
Z dopisom z dne 20. februarja 2008 (evidenčna št. 465882) so norveški organi predložili pripombe k Odločbi št. 719/07/COL o sprožitvi formalnega postopka preiskave.
Decision No 719/07/COL was published in the Official Journal of the European Union and the EEA Supplement thereto [9].
Odločba št. 719/07/COL je bila objavljena v Uradnem listu Evropske unije in Dopolnilu EGP k Uradnemu listu Evropske unije [9].
The Authority called on interested parties to submit their comments thereon.
Nadzorni organ je zainteresirane strani pozval, naj podajo pripombe v zvezi s tem.
In 1992, the Norwegian authorities introduced a scheme concerning special tax deductions for certain cooperatives.
Leta 1992 so norveški organi uvedli shemo v zvezi s posebnimi davčnimi olajšavami za določene zadruge.
According to the scheme, certain cooperatives within the agricultural, forestry and fisheries sectors as well as consumer cooperatives were entitled to tax deductions on the basis of allocations to equity capital.
Po shemi so bile določene zadruge s področja kmetijstva, gozdarstva in ribištva in tudi potrošniške zadruge upravičene do davčnih olajšav na podlagi dodelitev k lastniškemu kapitalu.
Other forms of cooperatives were not covered by the scheme.
Shema ni zajemala drugih oblik zadrug.
The deduction was limited to maximum 15 % of the annual net income, and made solely from the part of the income deriving from trade with the members of the cooperative.
Olajšava je bila omejena na največ 15 % letnega neto prihodka in se je nanašala izključno na del prihodka, ki izhaja iz trgovanja s člani zadruge.
A deduction corresponding to the maximum allowed would imply a reduction from the normal corporate tax rate of 28 % to a rate of 23,8 %.
Olajšava, ki ustreza najvišjemu dovoljenemu znesku, bi pomenila zmanjšanje običajne stopnje davka od dobička pravnih oseb v višini 28 % na stopnjo 23,8 %.
The aim of the scheme was to grant a fiscal advantage to the cooperatives on the basis that they were considered to have a more difficult access to equity capital than other undertakings [11].The scheme was abolished as of the fiscal year 2005.
Cilj sheme je bila dodelitev davčne ugodnosti zadrugam, ker naj bi te težje dostopale do lastniškega kapitala kot druga podjetja [11].Shema je bila ukinjena s proračunskim letom 2005.
However, in relation to the State Budget for 2007, the Norwegian authorities proposed to reintroduce the scheme in a slightly amended form [12].
Vendar pa so norveški organi v zvezi z državnim proračunom za leto 2007 predlagali ponovno uvedbo sheme v nekoliko spremenjeni obliki [12].
Thus, in order to ensure the public, intangible interest in maintaining the cooperative societies as an alternative to limited companies, there is a need to compensate the cooperatives for the disadvantage they suffer compared with other companies.
Da se zagotovi javni, nedotakljivi interes pri ohranjanju zadrug kot alternative družbam z omejeno odgovornostjo, je treba zadrugam zagotoviti nadomestilo za neugoden položaj v primerjavi z drugimi podjetji.
The objective of the notified scheme is, according to the notification, to offset some of these disadvantages related to capital supply.
V skladu s priglasitvijo je cilj priglašene sheme deloma popraviti neugodni položaj, ki je povezan s pritokom kapitala.
THE PROPOSED MEASURE
PREDLAGANI UKREP
The notified measure is laid down in a new Section 10-50 of the Tax Act, according to which cooperatives may be entitled to a tax deduction.
Priglašeni ukrep je naveden v novem oddelku 10-50 Zakona o davku, v skladu s katerim so lahko zadruge upravičene do davčne olajšave.
The text reads as follows:
Besedilo se glasi:
‘[…] deduction may be granted for allocations to the collective equity up to 15 % of the income. Deduction is only granted with regard to income deriving from trade with members. Trade with members and equivalent trade must appear in the accounts and must be substantiated.’ [13]According to the Norwegian authorities, the expression ‘collective equity’ does not refer to a balance sheet item of the cooperatives but is a purely fiscal expression.
„[…] olajšava se lahko odobri za dodelitve k skupnemu lastniškemu kapitalu do 15 % prihodka. Olajšava se dodeli le v zvezi s prihodkom, ki izhaja iz trgovanja s člani. Trgovanje s člani in enakovredno trgovanje mora biti prikazano v računih in dokazano“. [13]Po navedbah norveških organov izraz „skupni lastniški kapital“ ni postavka bilance stanja zadrug, temveč zgolj davčni izraz.
It follows that the collective equity may consist of withheld capital, of bonus funds, which are members’ bonus retained in the cooperative in a ‘subsequent payment reserve’ [14] and of individualised funds in the form of a bonus which has been transferred to the members’ capital accounts in the cooperative [15].
Sledi, da lahko skupni lastniški kapital sestoji iz zadržanega kapitala, premij, ki so premije članov, zadržane v zadrugi v „rezervi poznejših plačil“ [14], in iz individualiziranih sredstev v obliki premije, ki je bila prenesena na račune kapitala članov v zadrugi [15].
‘Equivalent trade’ is defined in paragraph 3 of Section 10-50 of the Tax Act as fishermen’s sales organisations’ purchasing from members of another fishermen’s sales organisation provided that certain conditions are fulfilled, purchase by an agricultural cooperative from a corresponding cooperative with the aim of regulating the market, and purchases imposed by a State authority [16].It follows from the proposed provision that a tax deduction is, in general, only granted with regard to income deriving from trade with members.
„Enakovredno trgovanje“ je v odstavku 3 oddelka 10-50 Zakona o davku opredeljeno kot nakupi prodajne organizacije ribičev od članov druge prodajne organizacije ribičev, pri čemer morajo biti izpolnjeni nekateri pogoji, nakupi s strani kmetijske zadruge od ustrezne zadruge z namenom regulacije trga ter nakupi, ki jih odredi državni organ [16].Iz predlagane določbe sledi, da se davčna olajšava na splošno dodeli samo v zvezi s prihodkom, ki izhaja iz trgovanja s člani.
Hence, no deduction is granted in income from trade with others.
Torej se olajšava ne dodeli za prihodek iz trgovanja z drugimi.
As stated in the draft Section 10-50 of the Tax Act, it must be possible to determine the trade with members and equivalent trade on the basis of the accounts of the cooperative.
Kot je navedeno v osnutku oddelka 10-50 Zakona o davku, mora biti mogoče določiti trgovanje s člani in enakovredno trgovanje na podlagi računov zadruge.
Hence, separate accounting for trade with members and trade with third parties is essential.
Zato je potrebno ločeno računovodstvo za trgovanje s člani in trgovanje s tretjimi osebami.
The cooperative must be able to substantiate trade with members and equivalent trade.
Zadruga mora dokazati trgovanje s člani in enakovredno trgovanje.
In the notification, the Norwegian authorities estimated that the loss in tax revenue resulting from the scheme would amount to between NOK 35 million and NOK 40 million (approximately EUR 4-5 million) for the fiscal year 2007.
V priglasitvi so norveški organi ocenili, da bo izguba v davčnih prihodkih zaradi sheme v proračunskem letu 2007 znašala med 35 in 40 milijoni NOK (okoli 4 do 5 milijonov EUR).
The scheme will apply to the cooperatives indicated in paragraphs 2 and 4 to 6 of the proposed Section 10-50 of the Tax Act.
Shema bo veljala za zadruge, navedene v odstavkih 2 in 4 do 6 predlaganega oddelka 10-50 Zakona o davku.
It follows from these provisions that the notified scheme mainly includes certain consumer cooperatives and cooperatives active within the agriculture, forestry and fisheries sectors.
Iz teh določb izhaja, da priglašena shema zajema predvsem nekatere potrošniške zadruge in zadruge, ki delujejo na področju kmetijstva, gozdarstva in ribištva.
Concerning consumer cooperatives, it follows from paragraph (2)a of the proposed Section 10-50 of the Tax Act that only consumer cooperatives deriving more than 50 % of the regular turnover from trade with members are to benefit from the notified scheme.
Kar zadeva potrošniške zadruge, bodo v skladu z odstavkom 2(a) predlaganega oddelka 10-50 Zakona o davku do priglašene sheme upravičene samo potrošniške zadruge, ki ustvarijo več kot 50 % rednega prometa s trgovanjem s člani.
Furthermore, cooperative building societies which are covered by the Act on cooperative building societies [17] may also benefit from the tax deduction.
Poleg tega so lahko do davčne olajšave upravičene tudi stanovanjske zadruge, ki jih zajema Zakon o stanovanjskih zadrugah [17].
This constitutes an extension of the scheme compared to the one in force until 2005, cf. Section I-2.1 above.Cooperatives other than the ones expressly mentioned in Section 10-50 of the Tax Act are not to be covered by the scheme.
To pomeni razširitev sheme v primerjavi s shemo, ki je veljala do leta 2005 (glej zgornji oddelek I-2.1).Zadrug, ki niso izrecno navedene v oddelku 10-50 Zakona o davku, shema ne sme zajemati.
According to the Norwegian authorities, the selection of eligible cooperatives is based on the assumption that there is a strong need for compensation for extra costs in the sectors covered by the notified scheme.
Po navedbah norveških organov izbira upravičenih zadrug temelji na domnevi, da obstaja velika potreba po nadomestilih za dodatne stroške na področjih, ki jih zajema priglašena shema.
The cooperatives in sectors which will not be covered by the scheme are, according to the Norwegian authorities, in general smaller companies with limited economic activity or non-economic activity.
Po navedbah norveških organov so zadruge na področjih, ki jih shema ne bo zajemala, predvsem manjša podjetja z omejeno gospodarsko dejavnostjo ali negospodarsko dejavnostjo.
DEFINITION OF COOPERATIVES IN NORWEGIAN LAW
OPREDELITEV ZADRUG V NORVEŠKI ZAKONODAJI
A cooperative is defined in Section 1(2) of the Act on cooperatives [18] as an undertaking‘whose main objective is to promote the economic interests of its members by the members taking part in the society as purchasers, suppliers or in some other similar way, when
Zadruga je v oddelku 1(2) Zakona o zadrugah [18] opredeljena kot podjetje,„katerega glavni namen je spodbujati gospodarske interese članov tako, da člani v zadrugi sodelujejo kot kupci, dobavitelji ali na podoben način, pri čemer
the return, apart from a normal return on invested capital, is either left in the society or divided among the members on the basis of their share of the trade with the group, and
dobiček, razen običajnega donosa na vloženi kapital, ostane v zadrugi ali pa se razdeli med člane na podlagi njihovega deleža trgovanja s skupino, in
none of the members is personally liable for the group’s debts, either in whole or for parts which together comprise the total debts.’ [19]
noben član ni osebno odgovoren za dolgove skupine, niti v celoti niti za dele, ki skupaj tvorijo dolgove.“ [19]
Furthermore, it follows from Section 3(2) of the Act on cooperatives that the members of a cooperative are not obliged to contribute capital to the cooperative unless the individual member has agreed to this in writing when subscribing for membership or in a separate agreement.
Poleg tega iz oddelka 3(2) Zakona o zadrugah sledi, da člani zadruge tej niso dolžni prispevati kapitala, razen če je posamezni član v to privolil v pisni obliki, ko se je prijavljal za članstvo, ali v ločenem sporazumu.
This requirement is only set aside if the duty to pay a membership contribution is stipulated in the statutes of the cooperative.
Ta zahteva ne velja le, če je obveznost plačila članarine določena v statutu zadruge.
In addition, it follows from the same provision that any duty to contribute capital must be limited, either to a certain amount or in some other way.
Poleg tega iz iste določbe izhaja, da mora biti vsaka obveznost prispevanja kapitala omejena bodisi na določen znesek ali kako drugače.
THE COOPERATIVE MOVEMENT IN NORWAY [20]
ZADRUŽNO GIBANJE NA NORVEŠKEM [20]
There are approximately 4000 cooperatives in Norway with more than 2 million members altogether.
Na Norveškem je okoli 4000 zadrug, ki imajo skupaj več kot 2 milijona članov.
The cooperatives operate mainly in agriculture, fisheries, housing and in the consumer sector, but also in other parts of the economy, such as insurance, transport, energy supply, health care, media etc.
Dejavne so predvsem na področjih kmetijstva, ribištva, stanovanjskih zadev in potrošništva, vendar tudi na drugih gospodarskih področjih, kot so zavarovalništvo, prevoz, oskrba z energijo, zdravstvo, mediji itd.
The Federation of Norwegian Agricultural Co-operatives (FNAC) includes 14 nationwide organisations involved in activities such as processing, sale and purchasing of agricultural products and goods used for agricultural production (fertilisers, machines etc.), breeding, credit and insurance.
Zveza norveških kmetijskih zadrug (FNAC) zajema 14 nacionalnih organizacij, ki opravljajo dejavnosti, kot so predelava, prodaja in nakup kmetijskih proizvodov in blaga, ki se uporabljajo pri kmetijski proizvodnji (gnojila, stroji itd.), reja, kreditiranje in zavarovanje.