natgillin/translations-raw huggingface dataset:
The current platform with all content, routines, software licences etc., will remain in place until the end of 2015 and then be discontinued.
Vendar se je ta znižana urna postavka izravnala z upoštevanjem časa, ki so ga regionalni turistični uradi in organizacije za upravljanje destinacij namenili za zagotovitev vsebine, povratnih informacij in pomoči pri razvoju nove strukture [91].
Only text and photos will be moved to the new platform and no value will remain with the old technical platform due to the technical evolution in the market.
Kar zadeva razporejanje tehničnih stroškov, družba IN uporablja metodologijo na podlagi „stroška na ogled strani“ [92].
Therefore, according to IN, there is no economic reason to capitalise IT projects such as visitnorway.com.
V skladu s to metodologijo družba IN izračuna strošek na ogled strani na platformi in nato izračuna delež tehničnih stroškov, ki bi jih morali plačati regionalni turistični uradi/organizacije za upravljanje destinacij glede na njihov dejanski delež ogledov strani.
The Authority accepts this argument given that the Norwegian accounting standards allow for the non-capitalisation of these types of costs.
Nadzorni organ meni, da ta metodologija družbi IN omogoča, da ustrezno razporedi stroške med splošno trženje in komercialne storitve.
The Authority considers that to the extent that all companies in Norway are entitled not to capitalise these types of costs, even if this fact could be considered as an advantage, it is not selective.
V poslovnem načrtu družbe IN je predvideno, da se gospodarske storitve, zagotovljene regionalnim turističnim uradom in organizacijam za upravljanje destinacij, zaračunavajo v skladu s to metodologijo do leta 2018.
The measure (the possibility not to capitalise a cost) is open to all sectors of the economy, all forms of companies and all forms of production.
Zato Nadzorni organ meni, da je vzpostavljen objektiven in pregleden mehanizem razporejanja stroškov, na podlagi katerega lahko družba IN zagotovi, da se za kritje stroškov, povezanih z gospodarskimi dejavnostmi, uporabijo samo prihodki iz teh dejavnosti (vključno z dodatnimi stroški in ustreznim deležem splošnih stroškov).
Therefore, when incurring expenses covered by the NRS 19 rule, the measure would constitute neither a selective advantage nor State aid [85].
Ločenost računovodskih izkazov
Regarding the general operating costs for the period 2013-2018, an hourly full cost methodology is applied by IN to allocate the different costs [86].
Norveški organi so med formalnim postopkom preiskave Nadzornemu organu zagotovili dodatne informacije o računovodskem sistemu v družbi IN.
This methodology is based on the guidelines cited in recital 73 above, adopted in 2011 and applied since.
Letni računovodski izkazi družbe IN vsebujejo konsolidirane računovodske izkaze družbe, vključno s poslovnim izidom, bilanco stanja in pojasnili v skladu z norveškim zakonom o računovodstvu.
According to this methodology, the price for services is based on the number of hours devoted by employees to provide such services [87].
Te računovodske izkaze revidira zunanji revizor in odobri generalna skupščina družbe IN, nato pa se predložijo norveškemu nacionalnemu poslovnemu registru.
IN's hourly costs contain direct personnel costs for the person carrying out the work, and the overhead costs that are necessary to ensure that that person is able to do his/her job [88].
Te konsolidirane računovodske izkaze je mogoče razčleniti na osem različnih računovodskih podizkazov, in sicer po enega za vsako od dejavnosti/programov, ki jih izvaja družba IN (posojila, finančna sredstva, projekti itd.).
Overhead costs include rent, office, telephony, management, and joint services such as finance, IT, HR, etc.
Ti podizkazi imajo svoj poslovni izid in račune bilance stanja.
IN increases the cost per hour 3 % every year from 2014 onwards to ensure that all costs continue to be covered [89].
Platforma visitnorway.com je vključena v računovodski izkaz za projektne dejavnosti.
Applying this methodology, IN ensures that the different projects are funded by the remuneration from individual clients, covering the costs spent by IN on providing them with the service.
Poleg tega je družba IN pojasnila, da ima vsak posamezni projekt – kot je visitnorway.com – poseben računovodski podizkaz.
Accordingly, it is the Authority's view that this, at least in the present case, is a sufficient methodology for allocating common costs.
Natančneje, projekti imajo ločene številke projektov za zunanje komercialne dejavnosti [93].
The Authority observes that during the pilot study (2012-2013), the hourly cost assigned to accounts of the two pilot studies was lower than the standard full cost hourly rate established by IN.
Tako sta zagotovljena ustrezno razvrščanje in razporejanje prihodkov in stroškov vseh dejavnosti družbe IN.
However, this reduced hourly fee was offset by taking into account the time devoted by the RTBs and the DMOs to provide content, feedback and assistance in developing the new structure [91].
Platforma visitnorway.com ima štiri izkaze za projekte, med katere razdeli vse stroške in prihodke v zvezi z delovanjem platforme [94].
Regarding the allocation of technical costs, IN uses a methodology based on ‘cost per page view’ [92].
Štirje računovodski podizkazi za projekte so: (i) zunanji svetovalci za storitve urednikovanja, (ii) zunanji svetovalci za storitve nadgradnje in vzdrževanja, (iii) zunanje storitve tehničnega delovanja ter (iv) zunanje storitve nove strukture [95].
According to this methodology, IN calculates the cost per page view on the platform and thereafter calculates the share of the technical costs that should be paid by the RTBs/DMOs based on their actual share of page views.
Stroški in prihodki elitnih pogodb so formulirani v računovodskem izkazu za projekt zunanjih storitev nove strukture [96].
It is the Authority's view that this methodology enables IN to appropriately allocate costs between generic marketing and commercial services.
Ti štirje podizkazi za projekte vključujejo stroške in prihodke za celotno platformo visitnorway.com.
IN's business plan foresees to charge for the economic services provided to the RTBs and DMOs according to this methodology until 2018.
Stroški in prihodki iz gospodarskih in negospodarskih storitev so jasno opredeljeni, vendar so formulirani skupaj.
Therefore, the Authority is of the view that there is an objective and transparent cost allocation mechanism in place which enables IN to safeguard that only revenues from economic activities is used to cover the costs related to their operations (including incremental costs and an appropriate share of the common costs).
Nadzorni organ ni našel znakov o tem, da stroški in prihodki niso bili pravilno opredeljeni kot gospodarski ali negospodarski.
Separation of accounts
Zato je mogoče ugotoviti, da formalne ločenosti računovodskih izkazov ni, vendar je vseeno mogoče jasno opredeliti stroške in prihodke različnih vrst storitev.
During the formal investigation procedure, the Norwegian authorities have provided the Authority with further information on the accounting system within IN.
Družba IN se je med formalnim postopkom preiskave [97] zavezala, da bo povečala preglednost svojega računovodskega sistema v zvezi z gospodarskimi dejavnostmi, povezanimi s turizmom, poleg tega se je zavezala, da bo od 1. januarja 2014 vodila podrobnejše računovodske izkaze.
The annual accounts of IN contain consolidated accounts for the company, including profit and loss, balance sheet and notes pursuant to the Norwegian Accounting Act.
Družba IN bo za zagotovitev dodatne preglednosti v svojem trenutnem računovodskem sistemu revidirala vse štiri računovodske izkaze, ki že obstajajo v okviru računovodskega izkaza projekta visitnorway.com.
These accounts are audited by an external auditor, approved by the general assembly of IN and filed with the Norwegian national business register.
Stroški in prihodki v vsakem od štirih računovodskih izkazov bodo nadalje razdeljeni med gospodarsko in negospodarsko dejavnost.
These consolidated accounts can be disaggregated into eight different sub-accounts, one for each of the activities/programmes carried out by IN (loans, funds, projects etc.).
Zato bodo računovodski izkazi formalno ločeni od januarja 2014.
These sub-accounts have their own profit and loss as well as balance sheet accounts.
Nadzorni organ meni, da bo pravilna in formalna ločitev računovodskih izkazov od 1. januarja 2014 zadostovala za preprečitev navzkrižnega subvencioniranja gospodarskih dejavnosti, ki se opravljajo na podlagi elitnih pogodb o partnerstvu.
Visitnorway.com is included in the account for project activities.
Ugotavlja, da je družba IN pred letom 2014 zagotavljala gospodarske storitve samo strankama pilotnih projektov, od 1. januarja 2014 pa je strankama pilotnih projektov ponujala enake cene, kot so se uporabljale na podlagi preostalih elitnih pogodb.
Furthermore, IN has explained that each individual project — like visitnorway.com — has a specific sub-account.
Nadzorni organ poudarja, da dejstvo, da je dejansko mogoče ustvariti osem računovodskih izkazov, kaže, da so sedanji računovodski izkazi že dovolj pregledni.
In particular, the projects have separate project numbers for commercial external activities [93].
Zato meni, da računovodski sistem, ki ga je družba IN uporabljala do zdaj, omogoča dovolj natančno ločitev stroškov gospodarskih in negospodarskih storitev, čeprav ni formalne ločitve računovodskih izkazov med gospodarskimi in negospodarskimi storitvami.
In this manner, it is ensured that the revenues and costs of all activities of IN can be properly classified and allocated.
Skratka, Nadzorni organ je seznanjen s predlogom norveških organov in ugotavlja, da sedanji računovodski sistem že omogoča opredelitev različnih stroškov in prihodkov gospodarskih in negospodarskih storitev, ki se zagotavljajo prek platforme visitnorway.com, in da ni dokazov o navzkrižnem subvencioniranju iz negospodarskih dejavnosti za gospodarske dejavnosti.
Visitnorway.com has four project accounts between which IN splits all costs and revenues relating to operating the platform [94].
Domnevna odpoved dobičkom
The four project sub-accounts are: (i) editorial operating services external consultants (ii) upgrade and maintenance services external consultants, (iii) technical operation external services, and (iv) new structure external services [95].
Javne družbe morajo na trgu ravnati kot običajni gospodarski subjekti [98].
The costs and revenues of premium agreements are codified in the new structure external services project account [96].
Država ne dodeli prednosti v smislu člena 61(1) Sporazuma EGP, če se lahko pričakuje, da bi zasebni vlagatelj ravnal enako, tj. kadar javna družba ravna v skladu z načelom vlagatelja v tržnem gospodarstvu [99].
These four project sub-accounts contains costs and revenues for the visitnorway.com platform as a whole.
Vsak lastnik podjetja ali vlagatelj pri odločitvi o vlaganju v komercialno podjetje običajno zahteva, da je njegova naložba donosna [100].
Economic and non-economic services costs and revenues are clearly identified, but codified together.
Tako pričakovanje donosa je običajen in pričakovan poslovni strošek podjetja.
The Authority has not found any indication that costs and revenues have not been correctly identified as economic or non-economic.
Zato ne gre za prednost, ki se financira z državnimi sredstvi, če javna družba krije stroške (spremenljive stroške in ustrezen prispevek k splošnim stroškom) in ustrezno donosnost kapitalske naložbe [101].
It can be concluded therefore, that there is no formal separation of accounts, but costs and revenues of the different kind of services can still be clearly identified.
Nadzorni organ je že v Smernicah za proizvodne dejavnosti navedel, da: „[č]e ima javno podjetje neustrezno stopnjo donosnosti, bi lahko Nadzorni organ Efte ugotovil, da te okoliščine vključujejo elemente pomoči, ki jih je treba preučiti v skladu s členom 61.
During the formal investigation procedure [97], IN has committed to increase the transparency of its accounting system regarding economic activities related to the tourism sector and it has committed to maintain more detailed accounts as from 1 January 2014.
V tem primeru javno podjetje svoj kapital dejansko dobi ceneje kot po tržni obrestni meri, kar ustreza subvenciji“ [102].
In order to ensure additional transparency in its current accounting system, IN will review the four accounts already existing within the visitnorway.com project account.
Vendar Nadzorni organ tudi opozarja, da ima vlagatelj v skladu z navedenimi smernicami široko polje proste presoje in „v okviru tega širokega polja ni mogoče šteti, da prosta presoja vlagatelja vključuje državno pomoč“.
The costs and revenues in each of the four accounts will be further separated between economic and non-economic activity.
Iz tega sledi, da „[gre] za državno pomoč […] samo, če ni objektivnih razlogov, da bi bilo mogoče razumno pričakovati ustrezno donosnost naložbe, ki bi bila sprejemljiva za zasebnega vlagatelja v primerljivem zasebnem podjetju, ki bi delovalo v običajnih tržnih razmerah, tudi če se to v celoti ali deloma financira z javnimi sredstvi“ [103].
Consequently, formal separation of accounts will exist from January 2014.
Zato je Nadzorni organ ocenil politiko določanja cen družbe IN v zvezi z gospodarskimi storitvami, ki se v okviru pilotnih projektov in elitnih pogodb o partnerstvu zagotavljajo prek platforme visitnorway.com.
The Authority considers that accurate and formal separation of account as of 1 January 2014 will be sufficient to prevent cross subsidisation of economic services provided through the premium partnership agreements.
Cilj je oceniti, ali je poslovni model družbe IN za storitve informacijske tehnologije, ki se zagotavljajo v okviru nove strukture platforme visitnorway.com (tj. elitnih pogodb o partnerstvu), vključeval pričakovanje razumnega dobička.
The Authority notes that prior to 2014, IN only provided economic services to the pilot project customers, and from 1 January 2014, IN offered the pilot project customers the same prices as those applicable in the rest of the premium agreements.
Norveški organi so pojasnili [104], da politika oblikovanja cen družbe IN zagotavlja, da se krijejo vsi zadevni stroški in je dosežen razumni dobiček s prihodki iz gospodarskih dejavnosti [105].
The Authority underlines that the fact that creating eight accounts is actually possible, illustrates that the current accounts are already sufficiently transparent.
Čeprav menijo, da dejavnosti družbe IN v tem sektorju same po sebi niso gospodarske, so komercialni sporazumi zasnovani tako, da se krijejo vsi stroški in ustvarja dobiček za družbo IN.
The Authority thus considers that the accounting system implemented by IN until the current date allows for the separation of the costs of the economic and non-economic services with a sufficient degree of accuracy, even though there is no formal separation of the accounts between the economic and non-economic services.
Norveški organi so na podlagi opisane metodologije razporejanja stroškov, glej uvodne izjave 108 do 122, pojasnili cenovni model, ki se je uporabljal med pilotnima projektoma in elitnimi pogodbami o partnerstvu, da bi pokazali, da cene zagotavljanja spletne infrastrukture in povezanih storitev regionalnim turističnim uradom in organizacijam za upravljanje destinacij zadostujejo za dosego razumne donosnosti.
In conclusion, the Authority takes note of the proposal offered by the Norwegian authorities and it concludes that the current accounting system already allows to identify the different costs and revenues of the economic and non-economic services provided through visitnorway.com and that there is no evidence of cross-subsidisation from non-economic to economic activities.
Ta donosnost se ne meri glede na celotno platformo visitnorway.com [106], temveč glede na donosnost gospodarskih dejavnosti (gospodarske storitve, ki se regionalnim turističnim uradom in organizacijam za upravljanje destinacij zagotavljajo na podlagi elitnih in standardnih pogodb).
The alleged profits foregone
Prvotni poslovni načrt družbe IN za novo strukturo je vključeval prihodke iz storitev, ki se regionalnim turističnim uradom in organizacijam za upravljanje destinacij zagotavljajo na podlagi dveh vrst pogodb: (i) elitnih pogodb in (ii) standardnih pogodb.
Public companies must behave in the market as ordinary economic operators [98].
Na podlagi podrobne ocene zagotovljenih informacij ni dokazov, da si družba IN ni prizadevala pridobiti razumnega dobička s komercialnimi pogodbami, vključno z elitnimi pogodbami.
No advantage within the meaning of Article 61(1) of the EEA Agreement is being granted by the State if a private investor can be expected to act in the same way, i.e. when a public company acts in line with the market economy investor principle (MEIP) [99].
Natančneje, v poslovnem modelu družbe IN je bil ocenjen čisti dobiček med [… % in … %] [108].
Any business owner or investor will normally require a return on its investment in order to invest in a commercial undertaking [100].
Družba IN je med formalnim postopkom tudi pojasnila [109], da prehaja na nov sistem za upravljanje destinacij (DMS) v oblaku, v katerem ima […].
Such an expectation of profitability represents a normal and expected business cost for the undertaking.
Nadzorni organ opozarja, da je treba ravnanje javnega in zasebnega subjekta primerjati glede na to, kako bi zasebni subjekt ravnal v času naložbe ali razvoja poslovnega načrta „ob upoštevanju razpoložljivih podatkov in takratnega predvidenega razvoja“ [110].
Consequently, no advantage financed by state resources is involved when a public company covers costs (variable and an appropriate contribution to common costs) plus an adequate return on the capital investment [101].
Spremembe platforme visitnorway.com, ki so se zgodile po pripravi poslovnega modela nove strukture, zato niso upoštevne za oceno državne pomoči.
The Authority has already stated in its Manufacturing Guidelines that: ‘[i]f a public enterprise has an inadequate rate of return, the EFTA Surveillance Authority could consider that this situation contains elements of aid, which should be analysed with respect to Article 61.
Pomembno je, ali je bil namen prvotnega poslovnega modela doseči dobiček od zagotavljanja storitev regionalnim turističnim uradom in organizacijam za upravljanje destinacij.
In these circumstances, the public enterprise is effectively getting its capital cheaper than the market rate, i.e. equivalent to a subsidy’ [102].
Norveški organi so v analizi obeh pilotnih projektov – v fazi projekta Pilot Alfa – poudarili, da sta projekta VisitSørlandet in VisitTrondheim močno prispevala k razvoju modela in da je bilo v projekta vloženega veliko časa.
However, the Authority also recalls that according to the same Guidelines, the investor has a wide margin of discretion and ‘within that wide margin the exercise of judgement by the investor cannot be regarded as involving State aid’.
Priloga 6 k odgovoru družbe IN na sklep o začetku postopka [111] vsebuje konkreten seznam dodatnega dela, opravljenega v pilotnih projektih v letu 2013, med načrtovanjem nove strukture za platformo visitnorway.com.
Accordingly, the Authority has assessed the pricing policy of IN regarding the economic services provided under the pilot projects as well as under the premium partnership agreements through the platform visitnorway.com.
Zato donosnosti pilotnih projektov ni mogoče oceniti ločeno, temveč samo v okviru dolgoročnega projekta.
The objective is to assess whether IN's business model for the IT services provided within the framework of visitnorway.com new structure (i.e. premium partnership agreements) included a reasonable profit expectation.
Vprašanje ni, ali bi družba IN kratkoročno dosegla dobiček od pilotnih projektov, temveč ali bi bila z novo strukturo in elitnimi pogodbami o partnerstvu zagotovljena dolgoročna donosnost [112].
The Norwegian authorities have explained [104] that IN's pricing policy ensures that all relevant costs are covered and a reasonable profit obtained by the revenues from the economic activities [105].
Javne ali zasebne družbe namreč pilotnih projektov glede na njihovo naravo ne izvajajo v pričakovanju takojšnje donosnosti, temveč da ocenijo njihovo ekonomsko in poslovno upravičenost [113].
Even if they consider that IN's activities in this sector are not economic in nature, the commercial agreements are designed to cover all costs as well as to generate a profit for IN.
Sodna praksa priznava, da ne gre samodejno za državno pomoč vsakič, ko se država odpove prihodkom.
Based on the cost allocation methodology described above, see recitals 108 to 122 above, the Norwegian authorities have explained the price model used during the pilot projects and the premium partnership agreements, in order to show that the prices for the provision of web infrastructure and related services to the RTBs and the DMOs are sufficient to generate a reasonable return.
Nadzorni organ namreč v skladu s prakso Sodišča Evropske unije [114] in Komisije [115] meni, da nižje cene ne pomenijo državne pomoči, če so objektivno upravičene z gospodarskimi razlogi.
This profitability is not measured on the platform visitnorway.com as a whole [106], but rather on the profitability of the economic activities (economic services provided to the RTBs and DMOs though the premium and standard agreements).
Poleg tega Nadzorni organ ugotavlja, da je bila od leta 2014 strankama obeh pilotnih projektov ponujena enaka struktura cen na podlagi elitne pogodbe o partnerstvu kot preostalim regionalnim turističnim uradom in organizacijam za upravljanje destinacij [116].
IN's initial business plan for the new structure included revenues from the services provided to RTBs and DMOs under the two types of agreements: (i) premium agreements and (ii) standard agreements.
To dejansko pojasnjuje navedbo pritožnika, da so se v novih elitnih pogodbah v primerjavi s starimi „zvišale cene“.
Following a detailed assessment of the information provided, there is no evidence that IN does not attempt to obtain a reasonable profit from the commercial agreements, including the premium agreements.
V pogodbah o partnerstvu, podpisanih od leta 2014, so namreč določene višje pristojbine, kot so se zahtevale med pilotnimi fazami (glej uvodno izjavo 44) [117].
On the contrary, there is evidence that, in practice, IN expected to obtain a profit on these economic activities over the period 2013 to 2018.
Podatki, poslani Nadzornemu organu [118], kažejo, da je povprečni dobiček, ki je bil prvotno predviden na podlagi elitnih pogodb o partnerstvu za obdobje 2013–2018 (med [… % do … %]), v skladu s stopnjo, ki jo dosegajo zasebni subjekti, ki ponujajo spletne storitve regionalnim turističnim uradom in organizacijam za upravljanje destinacij [119].
IN has provided a business case to the Authority based on the estimated costs and revenues associated with the commercial agreements, showing a positive net present value [107], using a discount rate of 7 %.
Družba IN je v odgovoru na sklep o začetku postopka [120] pojasnila, da sicer ne pozna konkurentovih modelov določanja cen, vendar je kljub temu zbrala javno dostopne letne računovodske izkaze vodilnih družb na področju izdelave spletnih strani, ki zagotavljajo storitve regionalnim turističnim uradom in organizacijam za upravljanje destinacij.
In particular, IN's business model estimated a net profit between [… % and … %] [108].
Po navedbah družbe IN imajo zasebni subjekti, ki ponujajo spletne storitve regionalnim turističnim uradom in organizacijam za upravljanje destinacij, povprečno stopnjo dobička […] [121].
During the formal procedure, IN has also explained [109] that it is changing to a new cloud-based destination management system (DMS) where it has […].
Zato družba IN trdi, da je njena ocenjena stopnja dobička med [… % do … %] v skladu s stopnjami, doseženimi na trgu [122].