natgillin/translations-raw huggingface dataset:
Expenditures on land, buildings and plant/machinery [40] are eligible for aid for initial investment.
Odhodki za zemljišča, stavbe in opremo/stroje [40] so upravičeni do pomoči za začetno naložbo.
For SMEs, the costs of preparatory studies and consultancy costs linked to the investment may also be taken into account up to an aid intensity of 50 % of the actual costs incurred.
Za MSP se lahko stroški pripravljalnih študij in stroški svetovanja, povezani z naložbo, prav tako upoštevajo do intenzivnosti pomoči v višini 50 % dejanskih nastalih stroškov.
In the event of an acquisition of the type referred to in paragraph (27), only the costs of buying assets [41] from third parties should be taken into consideration [42].
V primeru pridobitve iz odstavka (27) se lahko upoštevajo samo stroški nakupa sredstev [41] od tretje osebe [42].
The transaction must take place under market conditions.
Transakcija mora potekati po tržnih pogojih.
Costs related to the acquisition of assets other than land and buildings under lease can only be taken into consideration if the lease takes the form of financial leasing and contains an obligation to purchase the asset at the expiry of the term of the lease.
Stroški, povezani s pridobitvijo sredstev z zakupom, razen zemljišča in stavb, se lahko upoštevajo samo, če je zakup v obliki finančnega zakupa in vsebuje obvezo nakupa sredstev po izteku pogodbe.
For the lease of land and buildings, the lease must continue for at least five years after the anticipated date of the completion of the investment project for large companies, and three years for SMEs.
Za zakup zemljišča in stavb se mora zakup nadaljevati vsaj pet let po pričakovanem datumu zaključka naložbenega projekta za velika podjetja in tri leta za MSP.
Except in the case of SMEs and takeovers, the assets acquired should be new.
Razen v primeru MSP in prevzemov morajo biti pridobljena sredstva nova.
In the case of takeovers, assets for whose acquisition aid has already been granted prior to the purchase should be deducted.
V primeru prevzema je treba osnovna sredstva, pridobljena s pomočjo, ki je bila dodeljena že pred nakupom, odšteti.
For SMEs, the full costs of investments in intangible assets by the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge may always be taken into consideration.
Za MSP se lahko vedno upoštevajo celotni stroški naložb v nematerialna sredstva s prenosom tehnologije za pridobitev patentnih pravic, licenc, znanja ali nepatentiranega tehničnega znanja.
For large companies, such costs are eligible only up to a limit of 50 % of the total eligible investment expenditure for the project.
Za velike družbe so takšni stroški upravičeni samo do meje 50 % upravičenih naložbenih odhodkov za projekt.
In all cases, eligible intangible assets will be subject to the necessary conditions for ensuring that they remain associated with the recipient region eligible for the regional aid and, consequently, that they are not the subject of a transfer benefiting other regions, especially other regions not eligible for regional aid.
V vseh primerih bodo za upravičena nematerialna sredstva veljali pogoji, ki so nujni za zagotovitev, da se sredstva ohranijo v regiji prejemnici, upravičeni do regionalne pomoči, in zatorej ne bodo prešla v korist drugih regij, zlasti tistih, ki niso upravičene do te pomoči.
To this end, eligible intangible assets will have to satisfy the following conditions in particular:
Upravičena nematerialna sredstva bodo morala zato izpolnjevati zlasti naslednje pogoje:
they must be used exclusively in the establishment receiving the regional aid,
uporabljati se morajo izključno v obratu, ki je prejemnik regionalne pomoči,
they must be regarded as amortizable assets,
obravnavati jih je treba kot sredstva, ki se amortizirajo,
they must be purchased from third parties under market conditions,
kupljena morajo biti od tretje osebe po tržnih pogojih,
they must be included in the assets of the firm and remain in the establishment receiving the regional aid for at least five years (three years for SMEs).
biti morajo vključena v sredstva podjetja in ostati vsaj pet let v obratu, ki je prejel regionalno pomoč (tri leta za MSP).
Aid calculated on the basis of wage costs
Pomoč, izračunana na podlagi stroškov dela
As was indicated in Section 25.B.4.1.1, regional aid may also be calculated by reference to the expected wage costs [43] arising from job creation as a result of an initial investment project.
Kot je bilo omenjeno v razdelku 25.B.4.1.1, se lahko regionalna pomoč izračuna tudi na podlagi pričakovanih stroškov dela [43], ki so posledica ustvarjanja delovnih mest zaradi začetnega naložbenega projekta.
Job creation means a net increase in the number of employees [44] directly employed in a particular establishment compared with the average over the previous 12 months.
Ustvarjanje delovnih mest pomeni neto povečanje števila zaposlenih [44], neposredno zaposlenih v nekem obratu, v primerjavi s povprečjem predhodnih 12 mesecev.
Any jobs lost during that 12 month period must therefore be deducted from the apparent number of jobs created during the same period [45].
Vsako delovno mesto, izgubljeno v teh 12 mesecih, je treba zato odšteti od celotnega števila delovnih mest, ustvarjenih v istem obdobju [45].
The amount of aid must not exceed a certain percentage of the wage cost of the person hired, calculated over a period of two years.
Znesek pomoči ne sme presegati določenega odstotka stroškov dela novozaposlenega delavca, izračunanega za obdobje dveh let.
The percentage is equal to the intensity allowed for investment aid in the area in question.
Odstotek je enak intenzivnosti, ki je dovoljena za pomoč za naložbe na zadevnem območju.
Aid for large investment projects
Pomoč za večje naložbene projekte
For the purpose of these guidelines, a “large investment project” is an “initial investment” as defined by these guidelines with an eligible expenditure above EUR 50 million [46].
Za namene teh smernic pomeni ‚večji naložbeni projekt‘‚začetno naložbo‘, kot jo opisujejo te smernice, z upravičenimi odhodki nad 50 milijonov EUR [46].
In order to prevent that a large investment project be artificially divided into sub-projects in order to escape the provisions of these guidelines, a large investment project will be considered to be a single investment project when the initial investment is undertaken in a period of three years by one or more companies and consists of fixed assets combined in an economically indivisible way [47].
Da se prepreči umetna razdelitev večjega naložbenega projekta v podprojekte, s čimer bi se bilo mogoče izogniti določbam teh smernic, se večji naložbeni projekt šteje kot enoten naložbeni projekt, kadar je začetna naložba, ki jo opravi ena ali več družb, v obdobju treh let sestavljena iz osnovnih sredstev, ki so združena na ekonomsko nedeljiv način [47].
To calculate whether the eligible expenditure for large investment projects reaches the various thresholds in these guidelines, the eligible expenditure to be taken into account is either the traditional investment costs or the wage cost, whichever is the higher.
Pri izračunu, ali upravičeni odhodki za večje naložbene projekte dosegajo različne prage iz teh smernic, se kot upravičen strošek upošteva višji znesek od naslednjih dveh: tradicionalni naložbeni stroški ali stroški dela.
In two successive Multisectoral frameworks on regional aid for large investment projects in 1998 [48] and 2004 [49], the Authority reduced the maximum aid intensities for large investment projects to limit distortions of competition.
V dveh zaporednih večsektorskih okvirih za regionalno pomoč, namenjeno večjim naložbenim projektom iz let 1998 [48] in 2004 [49] je Nadzorni organ znižal najvišjo intenzivnost pomoči za večje naložbene projekte, da bi tako omejil izkrivljanje konkurence.
In the interests of simplification and transparency, the Authority has decided to integrate the provisions of the 2004 Multisectoral framework (MSF 2004) into the Regional aid guidelines for 2007-2013.
Zaradi poenostavitve in preglednosti se je nadzorni organ odločil, da vključi določila večsektorskega okvira iz leta 2004 (Večsektorski okvir 2004) v smernice o regionalni pomoči za obdobje 2007–2013.
MSF-2004 will therefore cease to apply to aid awarded or notified [50] after 31 December 2006 and will be replaced by these guidelines [51].
Za pomoč, dodeljeno ali priglašeno [50] po 31. decembru 2006, Večsektorski okvir 2004 tako ne bo več veljal, ampak ga bodo nadomestile te smernice [51].
Increased transparency and monitoring of large investment projects
Povečana preglednost in nadzor večjih naložbenih projektov
EFTA States are required to notify individually to the Authority any aid to be awarded to investment projects under an existing aid scheme if the aid proposed from all sources is more than the maximum allowable amount of aid that an investment with eligible expenditure EUR 100 million can receive under the scale and the rules laid down in paragraph (56) [52].
Države Efte morajo Nadzornemu organu posamično priglasiti vsako pomoč, ki bo dodeljena naložbenim projektom v okviru obstoječe sheme pomoči, če je pomoč iz vseh virov višja kot najvišji dovoljen znesek pomoči, ki jo lahko prejme naložba z upravičenimi odhodki v višini 100 milijonov EUR v skladu z lestvico in pravili iz odstavka (56) [52].
The notification thresholds for different regions with the most commonly encountered aid intensities under these guidelines are summarised in the table below.
Pragovi za priglasitev v skladu s temi smernicami za različne regije z najbolj pogostimi intenzivnostmi pomoči so povzeti v spodnji razpredelnici.
Notification thresholds
Pragovi za priglasitev
Whenever regional aid is granted on the basis of existing aid schemes for non-notifiable large investment projects, EFTA States must, within 20 working days starting from the granting of the aid by the competent authority, provide the Authority with the information requested in the standard form laid down in Annex III.
Kadar je regionalna pomoč dodeljena na podlagi obstoječih shem pomoči za večje naložbene projekte, ki jih ni treba priglasiti, morajo države Efte v 20 delovnih dneh od dodelitve pomoči s strani pristojnega organa, Nadzornemu organu predložiti zahtevane podatke s standardnim obrazcem iz Priloge III.
The Authority will make summary information available to the public through its website (www.eftasurv.int/fieldsofwork/fieldstateaid).
Nadzorni organ bo povzetek podatkov objavil na svoji spletni strani (www.eftasurv.int/fieldsofwork/fieldstateaid).
EFTA States must maintain detailed records regarding the granting of aid for all large investment projects.
Države Efte morajo hraniti podrobne arhive v zvezi z dodeljevanjem pomoči za vse večje naložbene projekte.
Such records, which must contain all information necessary to establish that the maximum allowable aid intensity has been observed, must be maintained for 10 years from the date on which the aid was granted.
Te arhive, ki morajo vsebovati vse potrebne podatke za preverjanje, ali je bila upoštevana najvišja dovoljena intenzivnost pomoči, je treba hraniti 10 let od datuma, ko je bila pomoč dodeljena.
Rules for the assessment of large investment projects
Pravila za oceno večjih naložbenih projektov
Regional investment aid for large investment projects is subject to an adjusted regional aid ceiling [53], on the basis of the following scale:
Za regionalno pomoč za naložbe, namenjeno večjim naložbenim projektom velja prilagojena zgornja meja regionalne pomoči [53] na osnovi naslednje lestvice:
For the part exceeding EUR 100 million
Za del nad 100 milijonov EUR
Thus, the allowable aid amount for a large investment project will be calculated according to the following formula: maximum aid amount = R × (50 + 0,50 × B + 0,34 × C), where R is the unadjusted regional aid ceiling, B is the eligible expenditure between EUR 50 million and EUR 100 million, and C is the eligible expenditure above EUR 100 million. This is calculated on the basis of the official exchange rates prevailing on the date of the grant of aid, or in the case of aid subject to individual notification, on the date of notification.
Tako se dovoljen znesek pomoči za večji naložbeni projekt izračuna v skladu z naslednjo formulo: najvišji znesek pomoči = R × (50 + 0,50 × B + 0,34 × C), pri čemer je R neprilagojena zgornja meja regionalne pomoči, B upravičeni odhodki med 50 milijonov EUR in 100 milijonov EUR in C upravičeni odhodki nad 100 milijonov EUR. Izračun je narejen na podlagi uradnih menjalnih tečajev v veljavi na dan dodelitve pomoči ali na dan priglasitve, v primeru pomoči, ki jo je treba priglasiti posamično.
Where the total amount of aid from all sources exceeds 75 % of the maximum amount of aid an investment with eligible expenditure of EUR 100 million could receive, applying the standard aid ceiling in force for large enterprises in the approved regional aid map on the date the aid is to be granted, and where
Kadar celotni znesek pomoči iz vseh virov presega 75 % največjega zneska pomoči, ki bi jo lahko prejela naložba z upravičenimi odhodki v višini 100 milijonov EUR ob uporabi standardne najvišje meje pomoči, ki velja za velika podjetja v odobreno karto regionalnih pomoči, veljavno na datum, ko je pomoč dodeljena, ter kadar
the aid beneficiary accounts for more than 25 % of the sales of the product(s) concerned on the market(s) concerned before the investment or will account for more than 25 % after the investment, or
je upravičenec do pomoči pred naložbo odgovoren za več kot 25 % prodaje zadevnega(-ih) proizvoda(-ov) na zadevnem(-ih) trgu(-ih) ali bo odgovoren za več kot 25 % prodaje po naložbi, ali
the production capacity created by the project is more than 5 % of the market measured using apparent consumption data [54] for the product concerned, unless the average annual growth rate of its apparent consumption over the last five years is above the average annual growth rate of the European Economic Area’s GDP,
je zmogljivost proizvodnje, ki jo je ustvaril projekt, večja od 5 % trga, izmerjenega s podatki o očitni porabi [54] zadevnega proizvoda, razen če je povprečna letna stopnja rasti njene očitne porabe v zadnjih petih letih nad povprečno letno stopnjo rasti BDP Evropskega gospodarskega prostora,
the Authority will approve regional investment aid only after a detailed verification, following the opening of the procedure provided for in Article 1(2) in Part I of Protocol 3 to the Surveillance and Court Agreement, that the aid is necessary to provide an incentive effect for the investment and that the benefits of the aid measure outweigh the resulting distortion of competition and effect on trade between Contracting Parties [55].
bo Nadzorni organ odobril regionalno pomoč za naložbe samo po natančnem preverjanju po sprožitvi postopka iz člena 1(2) v delu I Protokola 3 k Sporazumu o nadzornem organu in sodišču, ali je pomoč potrebna za zagotavljanje spodbujevalnega učinka za naložbe in ali koristi ukrepa pomoči presegajo izhajajoče izkrivljanje konkurence in učinek na trgovino med državami članicami [55].
The product concerned is normally the product covered by the investment project [56].
Zadevni proizvod je ponavadi proizvod, ki zadeva naložbeni projekt [56].
When the project concerns an intermediate product and a significant part of the output is not sold on the market, the product concerned may be the downstream product.
Če projekt zadeva polproizvod in se pomemben del proizvodnje ne proda na trgu, je lahko zadevni proizvod izdelek v nadaljnjem proizvodnem procesu.
The relevant product market includes the product concerned and its substitutes considered to be such either by the consumer (by reason of the product’s characteristics, prices and intended use) or by the producer (through flexibility of the production installations).
Zadevni proizvodni trg zajema zadevni proizvod in njegove nadomestke, ki jih tako obravnavajo potrošniki (zaradi lastnosti, cen in nameravane uporabe proizvoda) ali proizvajalec (zaradi prožnosti proizvodnih objektov).
The burden of proof that the situations to which paragraphs (57)(a) and (b) refer do not apply, lies with the EFTA State [57].
Breme dokazovanja, da položaji iz odstavkov (57)(a) in (b) ne veljajo, leži na državi Efte [57].
For the purpose of applying points (a) and (b), sales and apparent consumption will be defined at the appropriate level of the Prodcom classification [58], normally in the EEA, or if such information is not available or relevant, on the basis of any other generally accepted market segmentation for which statistical data are readily available.
Za namen uporabe točk (a) in (b) bo prodaja in očitna poraba določena na ustrezni ravni klasifikacije Prodcom [58], ponavadi v EGP, ali če ti podatki niso na voljo, na osnovi katere koli splošno sprejete druge segmentacije trga, za katero so na voljo statistični podatki.
Rules on the cumulation of aid
Določbe o kumulaciji pomoči
The aid intensity ceilings laid down in Sections 25.B.4.1 and 25.B.4.3 above apply to the total aid:
Zgornje meje intenzivnosti pomoči iz razdelkov 25.B.4.1 in 25.B.4.3 zgoraj veljajo za celotno pomoč:
where assistance is granted concurrently under several regional schemes or in combination with ad hoc aid,
kadar je dodeljena po več regionalnih shemah hkrati ali v kombinaciji z ad hoc pomočjo,
whether the aid comes from local, regional, national or EEA sources.
če prihaja iz lokalnih, regionalnih, državnih virov ali iz virov EGP.
Where aid calculated on the basis of material or immaterial investment costs is combined with aid calculated on the basis of wage costs, the intensity ceiling laid down for the region concerned must be respected [59].
Kadar je pomoč, izračunana na podlagi materialnih ali nematerialnih naložbenih stroškov, združena s pomočjo, izračunano na podlagi stroškov dela, se mora upoštevati zgornja meja intenzivnosti, določena za zadevno regijo [59].
Where the expenditure eligible for regional aid is eligible in whole or in part for aid for other purposes, the common portion will be subject to the most favourable ceiling under the applicable rules.
Kadar so izdatki, ki so upravičeni do regionalne pomoči, v celoti ali delno upravičeni tudi do pomoči za druge namene, bo za skupni del veljala najugodnejša zgornja meja iz določb, ki se uporabljajo.
Where the EFTA State lays down that State aid under one scheme may be combined with aid under other schemes, it must specify, in each scheme, the method by which it will ensure compliance with the conditions listed above.
Kadar država Efte določi, da se lahko državna pomoč po eni shemi združi s pomočjo iz druge sheme, mora za vsako shemo določiti metodo, s katero bo zagotovila združljivost z zgoraj naštetimi pogoji.
Regional investment aid shall not be cumulated with de minimis support in respect of the same eligible expenses in order to circumvent the maximum aid intensities laid down in these guidelines.
Regionalna pomoč za naložbe se ne more združiti s podporo de minimis za iste upravičene odhodke, da bi se tako izognilo najvišjim intenzivnostim pomoči, določenim v teh smernicah.
Operating aid [60]
Pomoč za tekoče poslovanje [60]
Regional aid aimed at reducing a firm’s current expenses (operating aid) is normally prohibited.
Regionalna pomoč, namenjena zmanjšanju tekočih izdatkov podjetja (pomoč za tekoče poslovanje), je praviloma prepovedana.
Exceptionally, however, such aid may be granted in regions eligible under the derogation in Article 61(3)(a) provided that (i) it is justified in terms of its contribution to regional development and its nature and (ii) its level is proportional to the handicaps its seeks to alleviate [61].
Izjemoma se lahko dodeli v regijah, ki so upravičene na podlagi izjeme iz člena 61(3)(a), pod pogojem, da (i) je upravičena zaradi svojega prispevka k regionalnemu razvoju in zaradi svoje narave ter (ii) da je njena višina sorazmerna oviram, ki jih želi odpraviti [61].
It is for the EFTA State to demonstrate the existence and importance of any handicaps.
Država Efte mora sama dokazati obstoj in pomembnost kakršnih koli ovir.
In addition, certain specific forms of operating aid can be accepted in the low population density regions and the least populated areas.
Poleg tega so v regijah z nizko gostoto prebivalstva in regijah z najmanjšim številom prebivalstva lahko sprejemljive nekatere posebne oblike pomoči za tekoče poslovanje.
Operating aid should in principle only be granted in respect of a predefined set of eligible expenditures or costs [62] and limited to a certain proportion of those costs.
Pomoč za tekoče poslovanje mora biti načeloma dodeljena samo glede na predhodno določen niz upravičenih odhodkov ali stroškov [62] ter omejena na določen delež teh stroškov.
Because of the specific nature of financial and intra-group activities, as defined in Section J (codes 65, 66 and 67) and intra-group activities falling within the scope of Section K (code 74) of the European NACE Code, operating aid granted for these activities has only a very limited likelihood of promoting regional development but a very high risk of distorting competition, as stated in the Chapter 17.B of the Guidelines [63].
Zaradi posebne narave finančnih dejavnosti in dejavnosti znotraj skupine, kot so določene v oddelku J (kode 65, 66 in 67), in dejavnosti znotraj skupine iz oddelka K (koda 74) klasifikacije NACE, ima pomoč za tekoče poslovanje, dodeljena za te dejavnosti, le zelo omejeno verjetnost spodbujanja regionalnega razvoja, toda zelo visoko tveganje izkrivljanja konkurence, kot je navedeno v poglavju 17.B Smernic [63].
The Authority will therefore not approve any operating aid to the financial services sector, or for intra-group activities under these guidelines unless such aid is granted under general schemes which are open to all sectors and which are designed to offset additional transport or employment costs.
Nadzorni organ zato v skladu s temi smernicami ne bo odobril nobene pomoči za tekoče poslovanje za sektor finančnih storitev ali za dejavnosti znotraj skupine, razen če je takšna pomoč dodeljena po splošnih shemah, ki so odprte za vse sektorje in so namenjene za nadomeščanje dodatnih prevoznih stroškov ali dodatnih stroškov dela.
Operating aid intended to promote exports is likewise excluded.
Prav tako je izključena pomoč za tekoče poslovanje, namenjena spodbujanju izvoza.
Because it is intended to overcome delays and bottlenecks in regional development, except as provided for in paragraphs (69) and (70), operating aid should always be temporary and reduced over time, and should be phased out when the regions concerned achieve real convergence with the wealthier areas of the EEA [64].
Ker naj bi preprečevala zamude in ozka grla pri regionalnem razvoju, razen kot določeno v odstavkih (69) in (70), mora biti pomoč za tekoče poslovanje vedno začasna in se s časom zmanjševati ter mora biti postopno opuščena, ko zadevne regije dosežejo resnično konvergenco z bogatejšimi območji EGP [64].
In derogation from the previous paragraph, operating aid which is not both progressively reduced and limited in time may only be authorised in the least populated regions, in so far as it is intended to prevent or reduce the continuing depopulation of these regions [65].
Z odstopanjem od prejšnjega odstavka se pomoč za tekoče poslovanje, ki se ne zmanjšuje postopoma in ni časovno omejena, lahko odobri samo v regijah z najmanjšim številom prebivalcev, pod pogojem, da je namenjena preprečevanju ali zmanjšanju stalnega upadanja števila prebivalstva teh regij [65].
The least populated regions represent or belong to regions at NUTS-II level for Norway and NUTS IV level for Iceland [66] with a population density of 8 inhabitants per km2 or less and extend to adjacent and contiguous smaller areas meeting the same population density criterion.
Regije z najmanjšim številom prebivalcev pomenijo ali spadajo k regijam na ravni NUTS-II za Norveško in NUTS-IV za Islandijo [66] z gostoto prebivalstva 8 prebivalcev na km2 ali manj ter obsegajo sosednja ali mejna območja, ki izpolnjujejo isto merilo glede gostote prebivalstva.