natgillin/translations-raw huggingface dataset:
Under the Unpaid R&D Labour Scheme the Norwegian authorities will award financial grants to tax payers, including undertakings.
V okviru sheme za neplačano delo za R-R bodo norveški organi dodelili finančna sredstva davkoplačevalcem, vključno s podjetji.
The undertakings receiving such grants therefore receive an economic advantage, i.e. a grant, which they would not have received in their normal course of business.
Podjetja, ki prejemajo take subvencije, imajo torej gospodarsko prednost, ki je ne bi bila deležna pri običajnem poteku poslovanja.
Moreover, the grants are exempted from corporate tax.
Poleg tega so subvencije oproščene davka na dohodek pravnih oseb.
The tax exemption relieves recipients from a charge that is normally borne out of their budgets, such that the exemption represents a further economic advantage, in addition to the grant itself.
Davčna oprostitev prejemnike razbremeni obveznosti, ki običajno bremeni njihov proračun, zato ta oprostitev, poleg same subvencije, predstavlja dodatno gospodarsko prednost.
PRESENCE OF STATE RESOURCES
PRISOTNOST DRŽAVNIH SREDSTEV
The measure must be granted by the State or through State resources.
Pomoč mora dodeliti država ali mora biti dodeljena iz državnih sredstev.
The grants awarded under the Unpaid R&D Labour Scheme are financed by the Ministry of Trade and Industry and are therefore financed by the State.
Subvencije, dodeljene v okviru sheme za neplačano delo za R-R, financira Ministrstvo za trgovino in industrijo, torej jih financira država.
Moreover, with respect to the exemption of grants from corporate tax, a tax exemption implies that the State foregoes tax revenue and a loss of tax revenue is equivalent to consumption of state resources in the form of fiscal expenditure [47].
Poleg tega, kar zadeva izvzetje subvencij iz davka na dohodek pravnih oseb, davčna oprostitev pomeni, da se država odreka davčnemu prihodku in je izguba davčnega prihodka enakovredna porabi državnih virov v obliki davčnih izdatkov [47].
FAVOURING CERTAIN UNDERTAKINGS OR THE PRODUCTION OF CERTAIN GOODS
DAJANJE PREDNOSTI POSAMEZNIM PODJETJEM ALI PROIZVODNJI POSAMEZNEGA BLAGA
The measure must be selective in that it favours ‘certain undertakings or the production of certain goods’.
Ukrep mora dajati prednost „posameznim podjetjem ali proizvodnji posameznega blaga“.
In the notification it was stated that funding under the Unpaid R&D Labour Scheme would be available to all undertakings irrespective of their size, sector and region.
V priglasitvi je bilo navedeno, da bo financiranje v okviru sheme za neplačano delo za R-R na voljo vsem podjetjem ne glede na njihov obseg, sektor in regijo.
In Decision No 16/03/COL of 5 February 2003, authorising the extension of the Skattefunn Scheme to all undertakings, irrespective of their size and sector [48], the Authority found that the body administering and implementing the Skattefunn Scheme (the Norwegian Research Council) enjoyed discretionary powers for the purposes of assessing the research character of the projects and the incentive effect of the support measure.
V Odločbi št. 16/03/COL z dne 5. februarja 2003, s katero se odobri širitev sheme Skattefunn na vsa podjetja ne glede na njihov obseg in sektor [48], Nadzorni organ ugotavlja, da organ, pristojen za upravljanje in izvajanje sheme Skattefunn (Norveški raziskovalni svet) uživa diskrecijsko pravico za namene ocenjevanja raziskovalnega značaja projektov in spodbudnega učinka podpornega ukrepa.
In view of the above and the fact that the criteria for determining the eligibility of projects under the Skattefunn Scheme and the Unpaid R&D Labour Scheme are the same and are assessed by the same administering body, i.e. the Norwegian Research Council, the Authority takes the view that the latter enjoys discretionary powers also for the purposes of implementing the Unpaid R&D Labour Scheme.
Glede na zgoraj navedeno in na dejstvo, da so merila za določanje upravičenosti projektov v okviru sheme Skattefunn in sheme za neplačano delo za R-R enake in jih ocenjuje isti upravni organ, tj. Norveški raziskovalni svet, Nadzorni organ meni, da slednji uživa diskrecijsko pravico tudi za namene izvajanja sheme za neplačano delo za R-R.
In this regard the Authority recalls that the European Court of Justice has held that discretionary powers enjoyed by the public authorities, administering a financial support scheme, means that the scheme is, de facto, selective [49].
V tem smislu Nadzorni organ opozarja na stališče Evropskega sodišča, da so diskrecijske pravice, ki jih uživajo javni organi, ki upravljajo shemo za finančno pomoč, dejansko selektivne [49].
As a result, the Authority concludes that such a scheme would, de facto, be selective.Indeed, statements by the Norwegian authorities to the effect that while ‘… there is no formal discrimination against larger companies in the Unpaid R&D Labour Scheme’s definition of beneficiaries’ (emphasis added), ‘[c]ompanies with an annual turnover or an annual balance sheet total corresponding to the ESA definition of medium-sized companies will in practice not receive support for unpaid labour’ confirm that the Norwegian Research Council would have used its discretionary powers to preclude larger companies from support in practice.
Zato Nadzorni organ sklepa, da bi bila tovrstna shema dejansko selektivna.Dejansko izjave norveških organov, da čeprav „(…) v opredelitvi upravičencev sheme za neplačano delo za R-R ni formalne diskriminacije do velikih podjetij“ (poudarek dodan), „družbe, katerih skupni letni promet ali letni izkaz prihodkov in izdatkov ustreza ESR opredelitvam srednje velikih podjetij, v praksi ne prejemajo pomoči za neplačano delo“, potrjujejo, da bi Norveški raziskovalni svet uporabil svoje diskrecijske pravice, da bi v praksi večje družbe izvzel iz sheme pomoči.
The assessment set out above would be equally valid for the exemption from corporate tax enjoyed by recipients of grants under the Unpaid R&D Labour Scheme.
Zgoraj navedena ocena bi enako veljala za oprostitev davka na dohodek pravnih oseb, ki jo uživajo prejemniki subvencij v okviru sheme za neplačano delo za R-R.
Therefore, during the course of the formal investigation procedure, the Norwegian authorities decided to formally limit the Unpaid R&D Labour Scheme to micro and small companies in line with the definitions given thereof in the State Aid Guidelines on aid to SMEs [50].
Zato so med postopkom formalne preiskave norveški organi sklenili formalno omejiti shemo za neplačano delo za R-R na mikro ter mala podjetja v skladu z opredelitvami v Smernicah o državni pomoči za MSP [50].
The Scheme is therefore selective.1.4. DISTORTION OF COMPETITION AND EFFECT ON TRADE BETWEEN CONTRACTING PARTIES
Shema je zato selektivna.1.4 IZKRIVLJANJE KONKURENCE IN VPLIV NA TRGOVINO MED POGODBENICAMI
The measure must distort competition and affect trade between the Contracting Parties.
Ukrep mora izkrivljati konkurenco in vplivati na trgovino med pogodbenicami.
The Unpaid R&D Labour Scheme applies to all sectors of the economy established in Norway.
Shema za neplačano delo za R-R se nanaša na vse sektorje gospodarstva na Norveškem.
In view of the fact that, for the year 2006, exports to the EU represented about 82 % of total exports from Norway, whereas imports from the EU represented approximately 69 % of total imports to Norway, there is extensive trade between Norway and the EU [51].In such circumstances, the Authority considers that the grant of support and the connected tax exemption under the Unpaid R&D Labour Scheme will strengthen the relative position of recipients compared to undertakings located in other EEA countries and competing in similar sectors or businesses.
Ker je v letu 2006 izvoz v EU predstavljal okoli 82 % celotnega norveškega izvoza, medtem ko je uvoz iz EU predstavljal okoli 69 % skupnega uvoza v Norveško, obstaja obsežna trgovinska menjava med Norveško in EU [51].V teh okoliščinah Nadzorni organ meni, da bo dodelitev pomoči in z njo povezana davčna oprostitev v okviru sheme za neplačano delo za R-R sorazmerno okrepila položaj prejemnikov v primerjavi s podjetji, ki se nahajajo v drugih državah EGP in tekmujejo v podobnih sektorjih ali poslih.
Furthermore, based on the formal exclusion of larger companies from the Scheme, the position of small and micro companies receiving support under the Scheme will be reinforced.
Poleg tega se bo glede na formalno izključitev večjih družb iz sheme okrepil položaj malih in mikro podjetij, ki prejemajo pomoč v okviru sheme.
The Unpaid R&D Labour Scheme is therefore to be regarded as affecting trade and distorting or threatening to distort competition.
Shemo za neplačano delo za R-R je zato treba obravnavati kot shemo, ki vpliva na trgovanje in izkrivlja konkurenco.
In light of the above, the Authority concludes that the grant of support, including the tax exemption, under the Unpaid R&D Labour Scheme constitutes State aid within the meaning of Article 61(1) of the EEA Agreement.
Glede na zgoraj navedeno Nadzorni organ sklepa, da dodelitev pomoči, vključno z davčno oprostitvijo v okviru sheme za neplačano delo za R-R pomeni državno pomoč v smislu člena 61(1) Sporazuma EGP.
Pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement, ‘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. […] The State concerned shall not put its proposed measures into effect until the procedure has resulted in a final decision’.
V skladu s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču se „Nadzorni organ EFTA pravočasno obvesti, kar mu omogoča, da lahko predloži pripombe na kakršne koli načrte dodelitve ali spremembe pomoči […]. Zadevna država članica ne sme izvajati svojih predlaganih ukrepov, dokler v tem postopku ni sprejeta dokončna odločitev“.
By means of a letter dated 14 October 2005, the Norwegian authorities notified the Unpaid R&D Labour Scheme.
Z dopisom z dne 14. oktobra 2005 so norveški organi priglasili shemo za neplačano delo za R-R.
According to preparatory legislative works the Unpaid R&D Labour Scheme may enter into force only following a notification to, and approval by, the Authority [52].
Na podlagi pripravljalnih zakonodajnih del lahko shema za neplačano delo za R-R začne veljati šele po priglasitvi in odobritvi Nadzornega organa [52].
Therefore, the authorisation by the Norwegian authorities of the entry into force of the Tax law on the Unpaid R&D Labour Scheme and the final adoption of the draft Guidelines on the Unpaid R&D Labour Scheme are both conditional upon the prior approval of the scheme by the Authority [53].
Zato sta odobritev norveških organov začetka veljavnosti davčnih predpisov o shemi za neplačano delo za R-R in končno sprejetje osnutka Smernic za shemo za neplačano delo za R-R odvisna od predhodne odobritve sheme s strani Nadzornega organa [53].
In these circumstances, the Authority considers that the Norwegian authorities have respected the notification and standstill obligations pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement.
V teh okoliščinah Nadzorni organ meni, da so norveški organi upoštevali priglasitev in mirovanje obveznosti v skladu s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču.
As the conclusion of the Authority is that the Unpaid R&D Labour Scheme involves State aid, it has to be examined whether the scheme may be considered compatible with the functioning of the EEA Agreement under Article 61(2) or (3) of the EEA Agreement.
Ker je sklepna ugotovitev Nadzornega organa, da shema za neplačano delo za R-R vključuje državno pomoč, je treba preveriti, ali shemo lahko štejemo kot združljivo z delovanjem Sporazuma EGP po členu 61(2) ali (3) Sporazuma EGP.
COMPATIBILITY WITH ARTICLE 61(2) OF THE EEA AGREEMENT
ZDRUŽLJIVOST S ČLENOM 61(2) SPORAZUMA EGP
None of the exceptions under Article 61(2) of the EEA Agreement apply in this case as the Unpaid R&D Labour Scheme is not aimed at the objectives listed in that provision.
V tem primeru se ne uporablja nobena od izjem iz člena 61(2) Sporazuma EGP, saj shema za neplačano delo za R-R ni namenjena ciljem, navedenim v tej določbi.
COMPATIBILITY WITH ARTICLE 61(3) OF THE EEA AGREEMENT
ZDRUŽLJIVOST S ČLENOM 61(3) SPORAZUMA EGP
A State aid measure is considered compatible with the functioning of the EEA Agreement under Article 61(3)(a) of the EEA Agreement when it is designed to promote economic development where the standard of living is abnormally low or where there is serious underemployment.
Ukrep državne pomoči velja za združljivega z delovanjem Sporazuma EGP na podlagi člena 61(3)(a) Sporazuma EGP, kadar je namenjen pospeševanju gospodarskega razvoja območij, kjer je življenjska raven izjemno nizka, ali kjer je podzaposlenost velika.
However, as no such areas are defined in the regional aid map of Norway, this provision does not apply [54].Moreover, the exception in Article 61(3)(b) of the EEA Agreement does not apply since the State aid granted under the Unpaid R&D Labour Scheme is not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of Norway.
Ker pa norveški zemljevid regionalne pomoči ne opredeljuje nobenih takih območij, se ta določba ne uporablja [54].Poleg tega se izjema iz člena 61(3)(b) Sporazuma EGP ne uporablja, ker državna pomoč, dodeljena v okviru sheme za neplačano delo za R-R, ni namenjena pospeševanju izvedbe pomembnega projekta skupnega evropskega interesa ali odpravljanje resne motnje v gospodarstvu Norveške.
However, the exception laid down in Article 61(3)(c) of the EEA Agreement which provides that State aid may be considered compatible with the common market where it facilitates the development of certain economic activities or of certain economic areas and does not adversely affect trading conditions to an extent contrary to the common interest, may be applicable.
Vendar pa bi se lahko uporabljala izjema iz člena 61(3)(c) Sporazuma EGP, ki določa, da se državna pomoč lahko šteje za združljivo z delovanjem skupnega trga, če pospešuje razvoj nekaterih gospodarskih dejavnosti ali nekaterih gospodarskih območij, kadar takšna pomoč ne škoduje trgovinskim pogojem v obsegu, ki bi bil v nasprotju s skupnimi interesi.
In the following the Authority considers the compatibility of the Unpaid R&D Labour Scheme with the functioning of the EEA Agreement under Article 61(3)(c) of the EEA Agreement on the basis of the R&D&I Guidelines.
V nadaljevanju Nadzorni organ obravnava združljivost sheme za neplačano delo za R-R z delovanjem Sporazuma EGP v skladu s členom 61(3)(c) Sporazuma EGP na podlagi Smernic za R-R-I.
Aid for R&D&I
Pomoč za R-R-I
According to the R&D&I Guidelines, compatibility of aid pursuant to Article 61(3)(c) of the EEA Agreement is generally assumed provided the conditions set out in Section 5 of those Guidelines are fulfilled and the aid constitutes an incentive to engage in more research and development pursuant to Section 6 of the Guidelines [55].
V skladu s Smernicami za R-R-I se na splošno predpostavlja združljivost pomoči v skladu s členom 61(3)(c) Sporazuma EGP, če so izpolnjeni pogoji, določeni v oddelku 5 teh smernic in če pomoč pomeni spodbudo za večje prizadevanje na področju raziskav in razvoja v skladu z oddelkom 6 Smernic [55].
Section 5 of the R&D&I Guidelines lists different types of research and development, such as ‘fundamental research’, ‘industrial research’ and ‘experimental development’ and indicates the aid intensities which apply to each category of research.
Oddelek 5 Smernic za R-R-I našteva različne vrste raziskav in razvoja, kot so „temeljne raziskave“, „industrijske raziskave“ in „eksperimentalni razvoj“ ter navaja, kakšna intenzivnost pomoči se uporablja za posamezno kategorijo raziskav.
It appears from Section 2.2 subparagraph (f) of the R&D&I Guidelines that ‘industrial research’ means ‘the planned research or critical investigation aimed at the acquisition of new knowledge and skills for developing new products, processes or services or for bringing about a significant improvement in existing products, processes or services. It comprises the creation of components of complex systems, which is necessary for the industrial research, notably for generic technology validation, to the exclusion of prototypes as covered by [experimental development] point (g)’.
Iz oddelka 2.2, pododstavka (f) Smernic za R-R-I izhaja, da „industrijske raziskave“ pomenijo „načrtovane raziskave ali kritične preiskave, katerih namen je pridobivanje novega znanja in spoznanj za razvijanje novih izdelkov, procesov ali storitev ali pri zagotavljanju pomembnih izboljšav obstoječih proizvodov, procesov ali storitev. Zajemajo ustvarjanje komponent kompleksnih sistemov, ki je potrebno za industrijske raziskave, zlasti za vrednotenje generične tehnologije, razen prototipov, ki so zajeti v (eksperimentalni razvoj) točki (g)“.
Subparagraph (g) of the same Section provides that ‘experimental development’ is defined as ‘the acquiring, combining, shaping and using of existing scientific, technological, business and other relevant knowledge and skills for the purpose of producing plans and arrangements or designs for new, altered or improved products, processes or services. These may also include, for example, other activities aiming at the conceptual definition, planning and documentation of new products, processes and services. The activities may comprise producing drafts, drawings, plans and other documentation, provided that they are not intended for commercial use. The development of commercially usable prototypes and pilot projects is also included where the prototype is necessarily the final commercial product and where it is too expensive to produce for it to be used only for demonstration and validation purposes. In case of a subsequent commercial use of demonstration or pilot projects, any revenue generated from such use must be deducted from the eligible costs’.
Pododstavek (g) tega oddelka določa, da je „eksperimentalni razvoj“ opredeljen kot „pridobivanje, kombiniranje, oblikovanje in uporaba obstoječih znanstvenih, tehnoloških, poslovnih in drugih ustreznih znanj ter spoznanj za oblikovanje načrtov, ureditev ali zasnove za nove, spremenjene ali izboljšane izdelke, procese ali storitve. To lahko vključuje na primer tudi druge dejavnosti, če so namenjene konceptualnemu oblikovanju, načrtovanju in dokumentiranju novih izdelkov, procesov ali storitev. Dejavnosti lahko vključujejo tudi izdelavo osnutkov, načrtov in druge dokumentacije, če jih ni mogoče izkoristiti v komercialne namene. Razvoj komercialno uporabnih prototipov in pilotnih projektov je prav tako vključen, če je prototip končni komercialni izdelek in če je predrag, da bi ga proizvedli samo za predstavitev in ovrednotenje. V primeru naknadne komercialne uporabe predstavitvenih ali pilotnih projektov se prihodki iz te uporabe odbijejo od upravičenih stroškov“.
The Authority considers that the descriptions of eligible projects under the Unpaid R&D Labour Scheme, set out above in Section 2.1 of Part I hereof, are in line with the descriptions given of ‘industrial research’ and ‘experimental development’ in Section 2.2 subparagraphs (f) and (g) of the R&D&I Guidelines.
Nadzorni organ meni, da so opisi upravičenih projektov v okviru sheme za neplačano delo za R-R, kot je določeno v oddelku 2.1 dela I zgoraj, v skladu z opisi, podanimi v zvezi z „industrijskimi raziskavami“ in „eksperimentalnim razvojem“ v oddelku 2.2, pododstavkih (f) in (g) Smernic za R-R-I.
According to Section 5.1.2 of the R&D&I Guidelines, the permissible gross aid intensity for industrial research and experimental development are fixed at 50 % and 25 %, respectively, of eligible costs.
Na podlagi oddelka 5.1.2 Smernic za R-R-I je dovoljena bruto intenzivnost pomoči za industrijske raziskave in eksperimentalni razvoj določena na 50 % oziroma 25 % upravičenih stroškov.
Moreover, according to Section 5.1.3 where the aid is given to SMEs (as defined in the Annex to the block exemption Regulation on aid to SMEs) an extra 10 (medium-sized) or 20 (small) percentage points may be granted [56].
Poleg tega se, glede na oddelek 5.1.3, če se pomoč dodeli MSP (kot je opredeljeno v Prilogi k Uredbi o skupinskih izjemah o pomoči MSP), lahko dodeli dodatnih 10 odstotnih točk (za srednja podjetja) ali 20 (za mala podjetja) [56].
This brings the permissible aid intensity up to 60 % (medium-sized) or 70 % (small) of eligible costs in the case of industrial research.
To pomeni, da je dovoljena intenzivnost pomoči do 60 % upravičenih stroškov (za srednja podjetja) ali 70 % upravičenih stroškov (za mala podjetja) v primeru industrijskih raziskav.
In the case of experimental development the maximum aid intensity becomes 35 % (medium-sized) or 45 % (small).While the Norwegian authorities have notified aid intensities both for SMEs and large companies under the Unpaid R&D Labour Scheme, it is recalled that the Norwegian authorities have decided to limit the scheme to cover only micro and small companies.
V primeru eksperimentalnega razvoja je največja intenzivnost pomoči torej 35 % (za srednja podjetja) za 45 % (za mala podjetja).Norveški organi so sicer v okviru sheme za neplačano delo za R-R priglasili intenzivnost pomoči tako za MSP kot za velika podjetja, vendar je treba opozoriti, da so sklenili shemo omejiti samo na mikro in mala podjetja.
Hence only the aid intensity for SMEs (20 %) is relevant.
Zato je pomembna samo intenzivnost pomoči za mala in srednja podjetja (20 %).
The grant is tax exempt at the current rate of 28 %.
Za subvencijo velja davčna oprostitev po sedanji stopnji 28 %.
The gross aid intensity is therefore 27,8 % [57].
Bruto intenzivnost pomoči je zato 27,8 % [57].
The maximum aid intensity for micro and small companies under the Unpaid R & D Labour Scheme is therefore at an acceptable level by reference to Section 5 of the State Aid Guidelines on R & D & I.Were the corporate tax rate to be increased, the total gross aid intensity would increase correspondingly.
Največja intenzivnost pomoči za mikro in mala podjetja v okviru sheme za neplačano delo za R-R je torej na podlagi oddelka 5 Smernic o državni pomoči za R-R-I na sprejemljivi ravni.Če se poveča davek na dohodek pravnih oseb, se bo ustrezno povečala tudi skupna bruto intenzivnost pomoči.
However, in this regard, the Norwegian authorities have clarified that even if the tax rate increases, the Guidelines on the Unpaid R&D Labour Scheme require that grants do not exceed the aid intensity resulting from the application of the State Aid Guidelines.
Vendar so norveški organi glede tega pojasnili, da tudi če se davčna stopnja poveča, Smernice za shemo za neplačano delo za R-R zahtevajo, da subvencije ne smejo presegati intenzivnosti pomoči z uporabo Smernic o državni pomoči.
Since the Unpaid R&D Labour Scheme is limited to micro and small companies the relevant maximum ceiling is therefore 70 % for industrial research and 45 % for experimental development based on the current R&D&I Guidelines.
Ker je shema za neplačano delo za R-R omejena na mikro in mala podjetja, je na podlagi sedanjih Smernic za R-R-I največja zgornja meja torej 70 % za industrijske raziskave in 45 % za eksperimentalni razvoj.
The Authority accepts that if the corporate tax rate is raised the total aid intensity for micro and small companies under the Unpaid R&D Labour Scheme may increase up to these maximum levels.
Nadzorni organ se strinja, da se ob dvigu davčne stopnje za dohodek pravnih oseb lahko skupna intenzivnost pomoči za mikro in mala podjetja v okviru sheme za neplačano delo za R-R poveča do teh zgornjih mej.
In conclusion the Authority approves the aid intensity applicable to micro and small companies of 27,8 % and notes that this may, as a result of an increase in the corporate tax rate, rise to 70 % for industrial research and 45 % for experimental development.
Nadzorni organ potrjuje intenzivnost pomoči 27,8 %, ki se uporablja za mikro in mala podjetja, in dodaja, da zaradi povečanja davčne stopnje za dohodek pravnih oseb to lahko spodbudi povečanje za industrijske raziskave na 70 % in za eksperimentalni razvoj na 45 %.