natgillin/translations-raw huggingface dataset:
In reply to the Authority’s information injunction in the opening decision, the Norwegian authorities have submitted a value assessment of the property carried out by OPAK.
Norveški organi so v odgovor na odredbo Nadzornega organa o predložitvi podatkov v uvodni odločbi predložili oceno vrednosti nepremičnine, ki jo je izdelal OPAK.
Thus, it falls to be considered whether the assessment submitted meets the standards laid down in the Authority’s guidelines.
Zato je treba presoditi, ali predložena ocena izpolnjuje standarde, določene v smernicah Nadzornega organa.
According to the Authority’s State aid guidelines, the market value of the property should be established on the basis of generally accepted market indicators and valuation standards by an asset valuer of good repute, who shall be independent in carrying out his tasks.
V skladu s smernicami Nadzornega organa o državni pomoči mora tržno vrednost nepremičnine določiti cenilec na dobrem glasu na podlagi splošno sprejetih tržnih kazalnikov in standardov vrednotenja in cenilec mora biti pri izvajanju svojih nalog neodvisen.
The qualifications and reputation of OPAK, and of Mr Aarsheim in particular, have been assessed above.
Usposobljenost in ugled OPAK in zlasti g. Aarsheima sta bila ocenjena zgoraj.
In light of that assessment, the Authority finds that the report pertaining to title number 4/165 was also carried out by an asset valuer of good repute.
Nadzorni organ ob upoštevanju te ocene ugotavlja, da je poročilo, ki se nanaša na parcelo številka 4/165, izdelal cenilec, ki je na dobrem glasu.
The Authority has not seen any indications that the asset valuer was not independent.
Nadzorni organ meni, da nič ne kaže na to, da cenilec ni bil neodvisen.
Mr Aarsheim belongs to a well-known asset valuation company having no formal links with the municipality.
Aarsheim je iz poznane družbe za vrednotenje sredstev, ki nima nobenih formalnih povezav z občino.
The report also sets out the purpose of the assessment, and confirms that Mr Aarsheim has visited the property and describes the method applied in detail.
Poročilo tudi navaja namen ocene in potrjuje, da je g. Aarsheim nepremičnino obiskal, ter podrobno opisuje uporabljeno metodo.
On that basis, the Authority has no reason to doubt that the assessment was carried out in full independence of any orders from the municipality with respect to the result of the valuation.
Na tej podlagi Nadzorni organ ne vidi razloga za dvom, da je bila ocena izdelana popolnoma neodvisno od kakršnih koli ukazov občine glede rezultata vrednotenja.
As described above, OPAK sets out a number of assumptions for its valuations, including the assumption that the seller is willing to sell and that the property may be marketed over a normal period of time.
Kakor je opisano zgoraj, OPAK navaja več predpostavk za svoja vrednotenja, vključno s predpostavko, da je prodajalec pripravljen prodati in da se nepremičnina lahko trži v običajnem časovnem obdobju.
OPAK has assessed the value of the property on the basis that it was not subject to a zoning plan, only to a general reservation for industrial purposes.
OPAK je vrednost zemljišča ocenil na podlagi tega, da zemljišče ni bilo predmet urbanističnega načrta, ampak samo splošne rezervacije za industrijske namene.
The reason for this is that the proposed zoning plan as industrial land was withdrawn before the contract was signed, due to objections from the National Public Roads Administration [45].
Razlog za to je, da je bil predlagani urbanistični načrt kot industrijsko zemljišče zaradi ugovorov Uprave za javne ceste umaknjen pred podpisom pogodbe [45].
The zoning plan later adopted was, according to OPAK, very different from the plan which had been withdrawn, as the area was zoned for sports purposes, not for industrial purposes.
Po navedbah OPAK se je pozneje sprejeti urbanistični načrt zelo razlikoval od načrta, ki je bil umaknjen, ker je bilo območje določeno za športne in ne za industrijske namene.
The report defines ‘the sales value is the price that several independent potential buyers interested in the property are willing to pay at the date of the evaluation’.
Poročilo opredeljuje „prodajno vrednost kot ceno, ki jo je na dan vrednotenja pripravljeno plačati več potencialnih kupcev, ki se zanimajo za nepremičnino“.
OPAK states that comparable prices in the area range from NOK 80 per square metre (sale between a private party and the municipality) to NOK 115 per square metre (sale between two private parties).
OPAK navaja, da so primerljive cene na tem območju v razponu od 80 NOK na kvadratni meter (prodaja med zasebniki in občino) do 115 NOK na kvadratni meter (prodaja med dvema zasebnikoma).
OPAK also refers to a reappraisal decision in Stavanger, which established a price of NOK 140 per square metre for plots reserved for home constructions in a very central location.
OPAK se sklicuje tudi na odločbo po ponovni cenitvi v Stavangerju, v kateri je bila ugotovljena cena 140 NOK na kvadratni meter za parcele, rezervirane za gradnjo domov na lokacijah v samem središču.
According to OPAK, this would correspond to a price of around NOK 90 per square metre for the industrial area in question.
Po navedbah OPAK bi to ustrezalo ceni približno 90 NOK na kvadratni meter za zadevno industrijsko območje.
OPAK recognises that market conditions are uncertain and, therefore, suggests that the market price would be between NOK 80 and NOK 100 per square metre, or between NOK 4510000 and NOK 5636000 for the whole area.
OPAK priznava, da so tržni pogoji negotovi, in zato predlaga tržno ceno med 80 in 100 NOK za kvadratni meter ali med 4510000 in 5636000 NOK za celotno površino.
Against that background, OPAK’s estimate for the sales value is in the middle of that range, NOK 5100000.
Ob upoštevanju navedenega OPAK ocenjuje prodajno vrednost v sredini tega razpona, in sicer na 5100000 NOK.
In its opening decision, the Authority was sceptical of relying on the municipality’s comparison with prices obtained for other properties in the area, inter alia, because it seemed that, despite the objections from the Public Roads Administration, the zoning plan for the area had already been adopted, and, therefore, that it would seem incorrect to compare the land to areas where no zoning plan existed.
Nadzorni organ je bil v svoji odločitvi o sprožitvi postopka skeptičen glede opiranja na primerjave občine s cenami, pridobljenimi za druge nepremičnine na tem območju, med drugim zato, ker se zdi, da je bil urbanistični načrt kljub ugovorom Uprave za javne ceste že sprejet, zato bi se zdelo nepravilno primerjati zemljišče z območji, za katera urbanistični načrt ni obstajal.
However, the Norwegian authorities have pointed out, in their comments to the opening decision, that the objections from the Public Roads Administration were known at the time of the sale and that, consequently, there was no zoning plan.
Vendar so norveški organi v svojih pripombah na odločitev o sprožitvi postopka poudarili, da so bili v času prodaje ugovori Uprave za javne ceste znani in da zato ni bilo urbanističnega načrta.
Also, a zoning plan for the area was only adopted in August 2007, i.e. two years after the sales, and the area was then zoned for sports purposes.
Urbanistični načrt za to območje je bil sprejet šele avgusta 2007, t.j. dve leti po prodaji, in območje je bilo določeno za športne namene.
Although the subsequent chain of events was unknown to the parties at the time of the transaction, these facts support the conclusion that the withdrawal of the original zoning plan was genuine and that significant changes to it could be expected.
Čeprav stranki v času transakcije nista poznali poznejšega spleta dogodkov, ta dejstva podpirajo ugotovitev, da je bil prvotni urbanistični načrt dejansko umaknjen in da je bilo mogoče pričakovati znatne spremembe.
Therefore, the Authority finds the assumptions on which the OPAK report is based, i.e. that no zoning plan applied at the time of the sale, to be acceptable.
Zato Nadzorni organ ugotavlja, da so predpostavke, na katerih temelji poročilo, ki ga je pripravil OPAK, t.j. da se v času prodaje ni uporabljal noben urbanistični načrt, sprejemljive.
As for the evaluation method applied by OPAK, the Authority points out that comparative sales values would appear as less accurate than other methods described by NTF, as the characteristics and expected use of the property are to a lesser extent taken into account.
V zvezi z metodo vrednotenja, ki jo je uporabil OPAK, Nadzorni organ poudarja, da se zdi, da so primerjalne prodajne vrednosti manj točne od drugih metod, ki jih opisuje NTF, ker se značilnosti in pričakovana uporaba nepremičnine upoštevajo v manjši meri.
However, the Authority understands from OPAK’s assessments that the land cost method, being closely linked to the maximum permitted exploitation of the land, cannot easily be used when no zoning plan exists.
Vendar Nadzorni organ iz ocene OPAK razume, da metode cene zemljišča, ki je tesno povezana z največjim dovoljenim izkoriščanjem zemljišča, ni enostavno uporabljati, če urbanistični načrt ne obstaja.
In this regard, it should be mentioned that NTF also mentions comparative sales values as one of the acceptable methods for the valuation of industrial land [46].
V tej zvezi je treba omeniti, da tudi NTF navaja primerjalne prodajne vrednosti kot eno od sprejemljivih metod za vrednotenje industrijskih površin [46].
Against that background, the Authority finds that the OPAK report must be held to be based on generally accepted indicators and valuation standards.
Ob upoštevanju navedenega Nadzorni organ ugotavlja, da je treba odločiti, da poročilo OPAK temelji na splošno sprejetih tržnih kazalnikih in standardih vrednotenja.
CONCLUSION ON THE STATE AID ELEMENT IN THE SALE OF TITLE NUMBER 4/165 TO BRYNE INDUSTRIPARK
SKLEPNA UGOTOVITEV O ELEMENTU DRŽAVNE POMOČI PRI PRODAJI PARCELE ŠTEVILKA 4/165 PODJETJU BRYNE INDUSTRIPARK
The sales price to Bryne Industripark was NOK 4700000.
Prodajna cena podjetju Bryne Industripark je bila 4700000 NOK.
This is in the lower range of the price range established by OPAK (NOK 4510000 to NOK 5636000), and somewhat lower than the estimated sales value of NOK 5,1 million.
To je v spodnjem delu razpona cen, ki ga je določil OPAK (4510000 do 5636000 NOK) in nekoliko nižje od ocenjene prodajne vrednosti 5,1 milijona NOK.
It follows from the case law of the Court of First Instance that the Authority, in examining value assessments provided to it in the course of a State aid procedure concerning the sale of land and buildings by public authorities, must ‘determine whether [the sales price] deviates sufficiently to justify a finding that there is a benefit’ [47] (emphasis added).
Iz sodne prakse Sodišča prve stopnje izhaja, da mora Nadzorni organ pri proučevanju ocen vrednosti, ki so mu bile predložene v okviru postopka o državni pomoči glede prodaje zemljišč in objektov s strani javnih organov „ugotoviti, ali [prodajna cena] toliko odstopa od njih, da bi bilo treba sklepati o obstoju prednosti“ [47] (dodan poudarek).
Furthermore, the transaction at issue concerns undeveloped land not subject to a zoning plan, the value of which, according to OPAK, cannot be established with certainty.
Nadalje sporna transakcija zadeva komunalno neopremljeno zemljišče, ki ni predmet urbanističnega načrta, in po navedbah OPAK vrednosti tega zemljišča ni mogoče zanesljivo določiti.
Thus, the real market value of the property could also be in the lower end of the price range established by OPAK, which would correspond to the price actually paid by Bryne Industripark.
Zato bi bila realna tržna vrednost nepremičnine lahko tudi v spodnjem delu razpona, ki ga je določil OPAK, kar bi ustrezalo ceni, ki jo je Bryne Industripark dejansko plačal.
Against that background, the Authority concludes that it cannot be established that the sale of the property conferred a benefit on Bryne Industripark within the meaning of the State aid rules.Thus, the transaction does not involve the granting of State aid, within the meaning of Article 61(1) EEA, to Bryne Industripark.
Ob upoštevanju navedenega Nadzorni organ ugotavlja, da ni mogoče ugotoviti, ali je bila podjetju Bryne Industripark zaradi prodaje nepremičnine dodeljena ugodnost v smislu pravil o državni pomoči.Zato transakcija ne vključuje dodelitve državne pomoči v smislu člena 61(1) Sporazuma EGP podjetju Bryne Industripark.
THE SALE OF TITLE NUMBERS 2/70 AND 2/32 (BRYNE STADION) TO BRYNE FK
PRODAJA PARCEL ŠTEVILKA 2/70 IN 2/32 BRYNE FK (STADIONU BRYNE)
In the decision opening the formal investigation procedure, the Authority expressed doubts that the transfer to Bryne FK for NOK 0 took place at market terms.
Nadzorni organ je v odločitvi o sprožitvi formalnega postopka preiskave izrazil dvom, da je prenos na Bryne FK v višini 0 NOK potekal pod tržnimi pogoji.
Furthermore, the Authority considered that Bryne FK, on the basis of the information available to it at the time, was likely to fall within the definition of an undertaking for the purpose of the State aid rules, carrying out economic activities capable of affecting intra-EEA trade.
Nadalje Nadzorni organ na podlagi informacij, ki so mu bile takrat na voljo, meni, da Bryne FK verjetno sodi v opredelitev podjetja za namen pravil o državni pomoči, ker opravlja gospodarske dejavnosti, ki lahko vplivajo na trgovino znotraj EGP.
On that basis, the Authority took the preliminary view that the transaction could have involved State resources, conferred an advantage on an undertaking, and was capable of affecting intra-EEA trade.
Na tej podlagi je Nadzorni organ zavzel predhodno stališče, da je transakcija lahko vključevala državna sredstva, da je bila podjetju podeljena prednost in da bi lahko vplivala na trgovino znotraj EGP.
New information has become available to the Authority through the formal investigation procedure.
Nadzorni organ je dobil nove podatke preko formalnega postopka preiskave.
In comments to the decision to open the formal investigation procedure and in reply to the Authority’s information injunction, the Norwegian authorities have provided, firstly, a value assessment of the titles transferred, and, secondly, more information on the organisational structure of the football club at the time of the transaction.
Norveški organi so v svojih pripombah na odločitev o sprožitvi formalnega postopka preiskave in v odgovoru na odredbo Nadzornega organa o predložitvi podatkov zagotovili: prvič, oceno vrednosti prenesenih parcel, in drugič, več podatkov o organizacijski strukturi nogometnega kluba v času transakcije.
As regards the organisational structure, it has been pointed out that the club consisted of two entities, namely Bryne ASA and Bryne FK.
Glede organizacijske strukture je bilo poudarjeno, da sta klub sestavljala dva subjekta, in sicer Bryne ASA in Bryne FK.
Article 61(1) of the EEA Agreement requires that a measure must be granted by the State or through State resources for it to be considered State aid.
Člen 61(1) Sporazuma EGP zahteva, da mora ukrep dodeliti država ali da mora biti dodeljen iz državnih sredstev, da se lahko šteje za državno pomoč.
The Authority recalls that, according to settled case-law, the definition of aid is more general than that of subsidy, because it includes not only positive benefits, such as subsidies themselves, but also state measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect [48].
Nadzorni organ opozarja, da je v skladu z ustaljeno sodno prakso opredelitev pomoči bolj splošna od opredelitve subvencije, ker ne zajema le pozitivnih koristi, kot so subvencije same, ampak tudi državne ukrepe, ki v različnih oblikah zmanjšajo običajne obremenitve za proračun podjetja in ki sicer niso subvencije v ožjem pomenu, vendar imajo enake lastnosti in učinke [48].
The loss of income by the State in a sale under market value also falls within the notion of State resources.Therefore, in order to determine whether State resources have been involved in the sale of title numbers 2/70 and 2/32 to Bryne FK, their market value must be determined.
Izpad dohodka države zaradi prodaje pod tržno vrednostjo tudi sodi v pojem državnih sredstev.Zato je za ugotovitev, ali so bila v prodajo parcel številka 2/70 in 2/32 Bryne FK vključena državna sredstva, treba določiti njuno tržno vrednost.
In case the municipality had sold them for a price below the market value, State resources in the form of income foregone would have been consumed.
Če jih je občina prodala pod tržno vrednostjo, so bila porabljena državna sredstva v obliki izgube dohodka.
The Norwegian authorities have submitted a value assessment of the land on which the stadium was built, carried out by OPAK.
Norveški organi so predložili oceno vrednosti zemljišča, na katerem je zgrajen stadion, ki jo je izdelal OPAK.
As above, the value assessment must be examined with regard to the Authority’s guidelines.
Tako kot zgoraj je treba oceno vrednosti proučiti z vidika smernic Nadzornega organa.
Independent asset valuer of good repute
Cenilec na dobrem glasu
In assessing the report, the Authority notes that the same asset valuer, OPAK/Mr Aarsheim, has carried out this assessment.
Pri ocenjevanju poročila Nadzorni organ ugotavlja, da je oceno izdelal isti cenilec – OPAK / g. Aarsheim.
The Authority has already concluded that OPAK and Mr Aarsheim fulfil the requirement in the guidelines that the asset valuer should be of good repute.
Pristojni organ je že ugotovil, da OPAK in g. Aarsheim izpolnjujeta zahtevo iz smernic, da mora biti cenilec na dobrem glasu.
Furthermore, the Authority has no reason to believe that Mr Aarsheim was not independent in carrying out the assessment.
Nadzorni organ tudi nima razloga za mnenje, da g. Aarsheim pri izdelavi ocene ni bil neodvisen.
In light of the special nature of the property in question, it is necessary to examine the method applied in some detail in order to determine whether the assessment has been made on the basis of generally accepted indicators and valuation standards.
Ob upoštevanju posebne narave zadevne nepremičnine je treba bolj podrobno proučiti uporabljeno metodo, da se ugotovi, ali je bila ocena narejena na podlagi splošno sprejetih tržnih kazalnikov in standardov vrednotenja.
The assessment contains, first, a description of the current use of the land, that is, a football pitch, a running track, training fields, a stand and training halls.
Ocena vsebuje opis sedanje rabe zemljišča, to je nogometno igrišče, steza za tek, igrišča za treniranje, tribune in dvorane za treniranje.
However, OPAK finds that since sports facilities are already built on the land, and, hence, there is no permissible exploitation, a different methodology must be applied.
Vendar pa OPAK ugotavlja, da je zato, ker so na zemljišču že zgrajeni športni objekti in zato ni dovoljenega izkoriščanja, treba uporabiti drugačno metodologijo.
As the stadium has received gaming funds [49], OPAK refers to the conditions governing these funds, which provide that the facilities must be kept open and in use for 40 years, or else the funds must be reimbursed.
Ker je stadion prejel sredstva za igre [49], se OPAK sklicuje na pogoje, ki urejajo ta sredstva in določajo, da morajo biti objekti odprti in se uporabljati 40 let, sicer je treba sredstva povrniti.
Furthermore, in order to be able to assess the value of the land under an alternative zoning plan, the terms of such a plan would need to be known.
Da se lahko oceni vrednost zemljišča na podlagi drugega urbanističnega načrta, je treba poznati pogoje takega načrta.
Against this background, OPAK concludes that the stadium can only be assessed as property for development for sports facilities.
Ob upoštevanju navedenega OPAK ugotavlja, da je stadion mogoče oceniti samo kot nepremičnino za razvoj za športne objekte.
The assessment is, therefore, based on a comparison with industrial land sold in the area, and a deduction is made on the basis that there are no revenue producing commercial areas in the current zoning plan.
Ocena torej temelji na primerjavi industrijskih površin, prodanih na tem območju, z odbitkom, ki temelji na tem, da v sedanjem urbanističnem načrtu ni komercialnih območij, ki ustvarjajo prihodek.
OPAK concludes that the market price would be in the range of NOK 2385000 to NOK 2915000, and estimates NOK 2650000 as the sales value.
OPAK ugotavlja, da bi bila tržna cena v razponu od 2385000 NOK do 2915000 NOK, prodajno vrednost pa ocenjuje na 2650000 NOK.
However, the Authority recognises that a football stadium is a unique type of property and, as such, a direct comparison with other types of properties is difficult to make.
Vendar Nadzorni organ priznava, da je nogometno igrišče edinstvena vrsta nepremičnine in da je zato neposredna primerjava z drugimi vrstami nepremičnin težka.
Furthermore, the Authority considers that, given the absence of an alternative zoning plan and the economic disadvantage resulting from the reimbursement obligation in case of a rezoning, a value assessment based on the current zoning plan would seem to best reflect the value of the land actually transferred.
Nadzorni organ tudi meni, da se zaradi odsotnosti drugega urbanističnega načrta in gospodarske slabosti, ki izhaja iz obveznosti povračila v primeru ponovne določitve, zdi, da ocena vrednosti, ki temelji na sedanjem urbanističnem načrtu, najbolje odraža vrednost dejansko prenesenega zemljišča.
Finally, the Authority recognises the difficulty related to value assessments of properties zoned for sports purposes, which, under the current zoning rules, cannot be used as revenue producing commercial area.
Na koncu Nadzorni organ priznava težave, povezane z ocenjevanjem vrednosti nepremičnin, določenih za športne namene, ki se v skladu s sedanjimi urbanističnimi pravili ne morejo uporabljati kot komercialna območja, ki ustvarjajo prihodek.
In these circumstances, the Authority finds the method applied by OPAK/Mr Aarsheim acceptable for estimating the market price, although any such price is, inevitably, tinged with uncertainty.
V takih okoliščinah Nadzorni organ meni, da je metoda, ki jo je uporabil OPAK / g. Aarsheim, sprejemljiva za ocenjevanje tržne cene, čeprav vsaka taka cena neizogibno vključuje nekaj negotovosti.
For example, the Authority finds that the market value may well be further reduced by the fact that the club already had a lease agreement for the land, which, consequently, would constitute an encumbrance on the property for any other buyer.
Nadzorni organ na primer ugotavlja, da bi bilo tržno vrednost mogoče še bolj znižati zaradi dejstva, da je klub že imel najemno pogodbo za zemljišče, ki bi posledično predstavljala obremenitev nepremičnine za vsakega drugega kupca.
With these reservations, the Authority finds the report sufficiently detailed and substantiated to be taken to indicate, with a sufficient degree of certainty, what that value likely would be.
S temi pridržki Nadzorni organ ugotavlja, da je poročilo dovolj podrobno in utemeljeno, da z zadostno mero gotovosti nakazuje, kakšna bi bila verjetna vrednost.
Since Time Municipality transferred the property to Bryne FK for the price of NOK 0 while it had an estimated value of approximately NOK 2650000, the Authority concludes that State resources were involved in this transaction.
Ker je občina Time nepremičnino prenesla na Bryne FK za ceno 0 NOK, ocenjena vrednost pa je bila približno 2650000 NOK, Nadzorni organ ugotavlja, da so bila v to transakcijo vključena državna sredstva.
ECONOMIC ADVANTAGE TO AN UNDERTAKING
GOSPODARSKA PREDNOST ZA PODJETJE
The presence of an economic advantage
Prisotnost gospodarske prednosti
As the property was transferred to Bryne FK for NOK 0, there is a clear difference between the price paid and the likely market value of the property.
Ker je bila nepremičnina na Bryne FK prenesena za 0 NOK, je očitna razlika med plačano ceno in verjetno tržno vrednostjo nepremičnine.