natgillin/translations-raw huggingface dataset:
Having called on interested parties to submit their comments pursuant to that provision [5],
potem ko je zainteresirane stranke pozval k predložitvi pripomb v skladu z navedeno določbo [5],
PROCEDURE
Postopek
By letter dated 14 October 2005 from the Norwegian Mission to the European Union, forwarding a letter from the Norwegian Ministry of Trade and Industry, dated 5 October 2005, both received and registered by the Authority on 17 October 2005 (Event No 346675), the Norwegian authorities notified, pursuant to Article 1(3) of Part I of Protocol 3 to the Surveillance and Court Agreement, a proposal for a new scheme for State aid to support unpaid labour in relation to research and development activities.
Z dopisom z dne 14. oktobra 2005 norveške misije pri Evropski uniji, v katerem je posredovala dopis norveškega Ministrstva za trgovino in industrijo z dne 5. oktobra 2005, ki ga je Nadzorni organ prejel in evidentiral 17. oktobra 2005 (št. dogodka: 346675), so norveški organi v skladu s členom 1(3) dela I Protokola 3 k Sporazumu o nadzornem organu in sodišču priglasili predlog nove sheme državne pomoči v podporo neplačanemu delu v zvezi z dejavnostmi raziskav in razvoja.
The proposed scheme is referred to in the following as the ‘Unpaid R&D Labour Scheme’.
Predlagana shema je v nadaljevanju navedena kot „shema za neplačano delo za R-R“.
By letter dated 8 March 2006 (Event No 364666), and following various exchanges of correspondence [6], the Authority informed the Norwegian authorities that it had decided to initiate the procedure laid down in Article 6 of Part II of Protocol 3 to the Surveillance and Court Agreement in respect of the Unpaid R&D Labour Scheme and invited them to submit their comments on the decision.By letter dated 19 April 2006 from the Norwegian Mission to the European Union, forwarding letters from the Ministry of Government Administration and Reform and the Ministry of Trade and Industry, dated 11 and 7 April 2006 respectively, the Norwegian authorities submitted their comments.
Z dopisom z dne 8. marca 2006 (št. dogodka: 364666) in po izmenjavi različnih sporočil [6], je Nadzorni organ norveške organe obvestil, da je sklenil uvesti postopek, določen v členu 6 dela II Protokola 3 k Sporazumu o nadzornem organu in sodišču v zvezi s shemo za neplačano delo za raziskave in razvoj ter jih pozval k predložitvi pripomb o Odločbi.Z dopisom z dne 19. aprila 2006 predstavništva Norveške pri Evropski uniji, v katerem je posredovalo dopisa Ministrstva za javno upravo in reforme ter Ministrstva za trgovino in industrijo, z dne 11. oz. 7. aprila 2006, so norveški organi predložili pripombe.
The letter was received and registered by the Authority on 20 April 2006 (Event No 370829).
Dopisa je Nadzorni organ prejel in evidentiral dne 20. aprila 2006 (št. dogodka: 370829).
Decision No 59/06/COL to initiate the formal investigation procedure was published in the Official Journal of the European Union and the EEA Supplement thereto [7].
Odločba št. 59/06/COL o začetku formalnega postopka preiskave je bila objavljena v Uradnem listu Evropske unije in v Dopolnilu EGP k Uradnemu listu Evropske unije [7].
The Authority called on interested parties to submit their comments.
Nadzorni organ je zainteresirane stranke pozval k predložitvi pripomb.
The Authority received no comments from interested parties.
Nadzorni organ ni prejel nobenih pripomb zainteresiranih strank.
Finally, in a letter submitted electronically on 15 February 2008 by the Ministry of Government Administration and Reform (Event No 465311), the Norwegian authorities consolidated information transmitted as a result of informal contact both via telephone and electronic mail during the course of 2007 and January 2008.
Norveški organi so v dopisu, ki ga je Ministrstvo za javno upravo in reforme v elektronski obliki poslalo dne 15. februarja 2008 (št. dogodka: 465311), povzeli informacije, posredovane kot rezultat neformalnih stikov po telefonu in elektronski pošti v letu 2007 ter v januarju 2008.
DESCRIPTION OF THE PROPOSED MEASURE
OPIS PREDLAGANEGA UKREPA
THE OBJECTIVE, LEGAL BASIS AND OPERATION OF THE UNPAID R&D LABOUR SCHEME
CILJ, PRAVNA PODLAGA IN DELOVANJE SHEME ZA NEPLAČANO DELO ZA R-R
It appears from legislative preparatory works that the overall objective of the Unpaid R&D Labour Scheme is to stimulate increased investment in research and development activities, particularly by small companies such as entrepreneurs and one-man enterprises [8].
Iz pripravljalnih zakonodajnih del izhaja, da je splošni cilj sheme za neplačano delo za R-R spodbuditi večja vlaganja v dejavnosti raziskav in razvoja pri majhnih družbah, kot so podjetniki in enoosebne družbe.
More specifically, the objective of the new scheme is to stimulate efforts by individuals in research and development oriented companies which, in the start-up phase, are often dependent on labour resources that cannot be paid for.
Cilj nove sheme je posebej spodbuditi prizadevanja posameznikov v družbah, usmerjenih v raziskave in razvoj, ki so v zagonski fazi pogosto odvisne od delovne sile, ki je ni mogoče plačati.
Research and development oriented companies are considered by the Norwegian authorities to be important for the purposes of value creation derived from research as well as for innovation.
Družbe, usmerjene v raziskave in razvoj, so po mnenju norveških organov pomembne za ustvarjanje vrednosti, ki izhaja iz raziskav, pa tudi za inovacije.
On a more detailed level, the Norwegian authorities have explained that the introduction of the Unpaid R&D Labour Scheme was motivated by the fact that under the existing ‘Skattefunn Scheme’ [9], it is not possible to support unpaid labour in relation to research and development activities undertaken by entrepreneurs and one-man enterprises due to the fact that the Skattefunn Scheme is a tax deduction scheme [10].
Norveški organi so podrobneje razložili, da je bila shema za neplačano delo za R-R predlagana, ker v okviru obstoječe sheme „Skattefunn“ [9] ni mogoče podpreti neplačanega dela v dejavnostih raziskav in razvoja, ki jih opravljajo podjetniki in enoosebne družbe, ker je shema Skattefunn upravičena do davčnega odbitka [10].
In this respect the authorities have explained that under the Skattefunn Scheme, aid is granted to research and development activities in the form of a tax deduction (or tax credit) whereby an amount, corresponding to a percentage of the eligible costs, is deducted from the amount due in tax by the company.
V tem smislu so organi razložili, da se v okviru sheme Skattefunn pomoč za dejavnosti raziskav in razvoja zagotavlja v obliki davčne olajšave (ali dobropisa na plačan davek), pri čemer se znesek, ki ustreza odstotku upravičenih stroškov, odbije od zneska davka, ki bi ga družba morala plačati.
However, the Norwegian authorities considered that it would not be in compliance with general tax legislation to deduct, from the amount to be paid in tax, an amount which is not based on actual eligible costs but rather on unpaid labour, i.e. ‘costs’ which have not been incurred in the sense that no salary has been paid out and nothing is reflected in the accounts of the business.
Vendar pa norveški organi menijo, da je nezdružljivo s splošno davčno zakonodajo, da se od obdavčljivega zneska odšteje znesek, ki ne temelji na dejanskih upravičenih stroških, ampak na neplačanem delu, tj. „stroških“, ki jih ni bilo, saj ni bila izplačana nobena plača ter v računovodskih knjigah podjetja ni nič izkazano.
On this basis it was considered that unpaid labour could not qualify as an eligible cost under the Skattefunn Scheme.
Na tej podlagi je obveljalo, da neplačanega dela ni mogoče šteti za upravičen strošek v okviru sheme Skattefunn.
It is against this background that the Norwegian authorities proposed to set up the Unpaid R&D Labour Scheme, under which financial support is to be awarded to unpaid labour in relation to research and development activities in the form of grants which are exempt from tax.
Zaradi teh okoliščin so norveški organi predlagali uvedbo sheme za neplačano delo za R-R, po kateri bi se dodeljevala finančna podpora za neplačano delo za raziskave in razvoj v obliki subvencij, ki so oproščene davka.
As such the Norwegian authorities consider the Unpaid R&D Labour Scheme as a correction or supplement to the existing Skattefunn Scheme.
Zato norveški organi menijo, da je shema za neplačano delo za R-R nekak popravek ali dopolnilo k obstoječi shemi Skattefunn.
In the notification, the Norwegian authorities also explained that many companies have projects that were approved under the Skattefunn Scheme but in relation to which they were subsequently prevented from benefiting from the tax deduction (or had to repay an amount corresponding to a tax deduction already received) due to the fact that the projects involved unpaid labour.
Norveški organi so v obvestilu nadalje pojasnili, da so številne družbe vodile projekte, odobrene po shemi Skattefunn, vendar pa nekatere od njih nato niso mogle uveljavljati davčne olajšave (ali pa so morale plačati zneske, ki so ustrezali že odobrenim davčnim olajšavam), saj je bilo vključeno neplačano delo.
The Norwegian authorities had therefore decided to introduce a ‘Compensation Scheme’ for the purposes of compensating companies for financial losses caused to their research and development projects during the years between 2002-2004 as a result of the fact that unpaid labour could not be covered by the Skattefunn Scheme [11].
Norveški organi so zato sklenili uvesti „odškodninsko shemo“ kot nadomestilo družbam za finančne izgube, ki so jih te imele s svojimi projekti raziskav in razvoja med letoma 2000 in 2004 ter so bile posledica dejstva, da shema Skattefunn [11] ni vključevala neplačanega dela.
In its decision to open the formal investigation procedure in respect of the Unpaid R & D Labour Scheme the Authority took the view that aid granted to undertakings under the Compensation Scheme would qualify as de minimis aid under the ‘de minimis Regulation’ [12].
V svoji odločbi o začetku formalnega postopka preiskave glede sheme za neplačano delo za R-R je Nadzorni organ sprejel stališče, da se pomoč, dodeljena podjetju v okviru odškodninske sheme lahko opredeli kot pomoč de minimis v okviru „Uredbe de minimis“ [12].
The Compensation Scheme did not form part of the formal investigation procedure.Legal basis
Odškodninska shema ni bila vključena v formalni postopek preiskave.Pravna podlaga
In the original proposition on the fiscal budget from the Norwegian Government to the Norwegian Parliament [13], which was followed up by a Recommendation from a Parliamentary Committee to the Parliament [14], the Government proposed to earmark a total of NOK 70 million for both the Unpaid R&D Labour Scheme and the Compensation Scheme [15].
V prvotnem predlogu proračuna, ki ga je norveška vlada poslala norveškemu parlamentu [13] in mu je sledilo priporočilo parlamentarnega odbora parlamentu [14], je vlada predlagala nameniti skupno 70 milijonov NOK tako shemi za neplačano delo za R-R, kot tudi odškodninski shemi [15].
Pending the approval by the Authority no funds have been paid out under the Unpaid R&D Labour Scheme but the Norwegian authorities have explained that the annual budget for the scheme is expected to be maximum approximately NOK 50 million [16].
Med čakanjem na odobritev Nadzornega organa niso bila izplačana nikakršna sredstva v okviru sheme za neplačano delo za R-R, vendar so norveški organi pojasnili, da bo po pričakovanjih letni proračun za shemo največ okoli 50 milijonov NOK [16].
In parallel with the adoption of the original budget for the Unpaid R&D Labour Scheme, the Norwegian Parliament adopted, on 17 June 2005, a proposal amending the Norwegian Act on Taxation of wealth and income by introducing provisions on tax treatment and ceilings in respect of funding to be awarded under the Unpaid R&D Labour Scheme (hereinafter referred to as the ‘Tax law on the Unpaid R&D Labour Scheme’) [17].Aside from the adoption of the budget and the Tax law on the Unpaid R&D Labour Scheme, the Norwegian Ministry of Trade and Industry has issued draft guidelines on the implementation of the Unpaid R&D Labour Scheme [18] (hereinafter referred to as the ‘Guidelines on the Unpaid R&D Labour Scheme’).
Poleg sprejetja prvotnega proračuna za shemo za neplačano delo za R-R je norveški parlament 17. junija 2005 sprejel predlog sprememb norveškega Zakona o obdavčenju premoženja in dohodka, ki uvaja določbe o davčni obravnavi in zgornjih mejah dodeljevanja sredstev v okviru sheme za neplačano delo za R-R [17] (v nadaljnjem besedilu: davčno pravo glede sheme za neplačano delo za R-R).Poleg sprejetja proračuna in davčnega prava o shemi za neplačano delo za R-R je norveško Ministrstvo za trgovino in industrijo izdalo osnutek Smernic za izvajanje sheme za neplačano delo za R-R [18] (v nadaljnjem besedilu: Smernice za shemo za neplačano delo za R-R).
The draft guidelines provide that ‘Norges forskningsråd’ (the Norwegian Research Council) will be the body responsible for administering and implementing the scheme.
Osnutek smernic določa, da je Norveški raziskovalni svet ( „Norges forskningsråd“) organ, pristojen za upravljanje in izvajanje sheme.
Operation of the Unpaid R&D Labour Scheme — eligible projects
Delovanje sheme za neplačano delo za R-R – upravičeni projekti
It appears from the Guidelines on the Unpaid R&D Labour Scheme that eligible projects must involve research and development activities performed by individuals who are not receiving any pay or other compensation for their labour.
Iz Smernic za shemo za neplačano delo za R-R izhaja, da morajo upravičeni projekti vključevati dejavnosti raziskav in razvoja, ki jih izvajajo posamezniki, ki ne prejemajo plačila ali drugega nadomestila za svoje delo.
Individuals who receive payment by means of other public sources are not covered [19].
Posamezniki, ki prejemajo plačilo iz drugih proračunskih virov, tukaj niso zajeti [19].
According to the Guidelines on the Unpaid R&D Labour Scheme, eligible projects are:
Na podlagi Smernic za shemo za neplačano delo za R-R so upravičeni projekti:
those that involve 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.
tisti, ki vključujejo 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.
They cover the creation of components of complex systems, which is necessary for such research, notably for generic technology validation, to the exclusion of prototypes as covered by option (ii); [20] and
Zajemajo ustvarjanje komponent kompleksnih sistemov, ki so potrebni za tovrstne raziskave, zlasti za vrednotenje generične tehnologije, razen prototipov, ki so zajeti v opciji (ii) [20]; in
those that aim at providing new information, knowledge or experience which is presumed to be of use to the enterprise in connection with the development of new or better products, services or production methods.
tisti, katerih namen je prispevati nove informacije, znanje ali izkušnje, ki jih podjetje lahko uporabi v povezavi z razvojem novih ali boljših izdelkov, storitev ali proizvodnih metod.
Moreover, activities where results from industrial research are transferred into a plan, a project or a design for new enhanced products, services or production processes, as well as the development of a first prototype or pilot project that cannot be commercially exploited are also eligible activities under the scheme [21].
Poleg tega so v okviru te sheme upravičene tudi dejavnosti, pri katerih se rezultati iz industrijskih raziskav prenesejo v konceptualno oblikovanje, projekt ali zasnovo novih izboljšanih izdelkov, storitev ali proizvodnih procesov, pa tudi razvoj predstavitvenega ali pilotnega projekta, ki ga ni mogoče uporabiti v komercialne namene [21].
The Norwegian authorities have stated that these definitions of eligible research and development projects are identical to the definitions of eligible research and development projects under the existing Skattefunn Scheme.
Norveški organi so navedli, da so te definicije upravičenih projektov za raziskave in razvoj enake definicijam upravičenih projektov za raziskave in razvoj v okviru obstoječe sheme Skattefunn.
In fact, in practice the Norwegian authorities refer to eligible projects under the Unpaid R&D Labour Scheme as projects which meet the ‘Skattefunn criteria’ or have been approved under the Skattefunn Scheme [22].
Pravzaprav norveški organi v praksi navajajo upravičene projekte v okviru sheme za neplačano delo za R-R kot projekte, ki izpolnjujejo „merila Skattefunn“, ali so bili odobreni v okviru sheme Skattefunn [22].
As mentioned above, the Unpaid R&D Labour Scheme will be administered and implemented by the Norwegian Research Council.
Kot je navedeno zgoraj, bo shemo za neplačano delo za R-R upravljal in izvajal Norveški raziskovalni svet.
The latter body is also the secretariat and the administering body assessing whether projects are eligible under the Skattefunn Scheme [23].
Ta organ je obenem sekretariat in upravni organ, ki ocenjuje, ali so projekti upravičeni v okviru sheme Skattefunn [23].
The Norwegian authorities have explained that the fact that eligible research and development activities are defined in the same manner under both the Skattefunn Scheme and the Unpaid R & D Labour Scheme, and that the administering body, assessing whether the projects qualify as eligible, is the same under both schemes, means that for the purposes of implementation the two schemes are closely coordinated.
Norveški organi so pojasnili, da ker so upravičene dejavnosti raziskav in razvoja opredeljene na enak način v okviru sheme Skattefunn kot tudi sheme za neplačano delo za R-R, in ker je upravni organ, ki ocenjuje, ali so projekti lahko opredeljeni kot upravičeni, isti za obe shemi, se za potrebe izvajanja obe shemi med seboj usklajujeta.
In this regard the intention is that applicants applying for support for eligible research and development activities need only complete one single application form in which the applicant has the option to select whether support is sought for paid and/or unpaid labour in relation to the relevant research and development activity [24].
Namen tega je, da vlagatelj prošnje za pomoč pri upravičeni dejavnosti raziskav in razvoja izpolni samo eno vlogo, v kateri lahko navede, ali prosi za pomoč v zvezi s plačanim in/ali neplačanim delom za ustrezno dejavnost raziskav in razvoja [24].
Moreover, financial support to be granted under the Unpaid R&D Labour Scheme will be taken into account when applicants also request support under the Skattefunn Scheme and overall aid will be subject to the maximum limit for support under the latter scheme [25]. In fact, according to the Norwegian authorities the only difference between the two schemes is the type of eligible costs ( i.e. paid as opposed to unpaid labour) and the form in which support is granted (i.e. a tax deduction as opposed to a tax-free grant).
Poleg tega se bo finančna pomoč, dodeljena v okviru sheme za neplačano delo za R-R, upoštevala tudi, ko bo vlagatelj prosil za pomoč v okviru sheme Skattefunn in bo za skupno pomoč veljala zgornja meja za pomoč v okviru slednje sheme [25].
In addition, the Norwegian authorities have stated that in order to qualify as eligible projects under the Unpaid R&D Labour Scheme projects may not have started prior to the application for support [26].2.2. RECIPIENTS
Pravzaprav je po mnenju norveških organov edina razlika med obema shemama v vrsti upravičenih stroškov (tj. ali gre za plačano ali neplačano delo) in v obliki dajanja pomoči (tj. davčna oprostitev ali neobdavčene subvencije).Poleg tega so norveški organi navedli, da za upravičene v okviru sheme za neplačano delo za R-R veljajo le projekti, ki se niso začeli pred vložitvijo prošnje za pomoč [26].2.2 PREJEMNIKI
In the notification, the Norwegian authorities explained that the Unpaid R&D Labour Scheme would be open to all tax payers with tax liability in Norway, including all undertakings, irrespective of their size, sector and region [27].
Norveški organi so v obvestilu pojasnili, da bi bila shema za neplačano delo za R-R odprta za vse davkoplačevalce, ki so davčni zavezanci na Norveškem, vključno s podjetji, ne glede na njihov obseg, sektor in regijo [27].
Undertakings participating jointly in a co-operation project may also benefit from the Scheme [28].
Podjetja, ki nastopajo skupno v projektu sodelovanja, so tudi upravičena do uporabe sheme [28].
The Norwegian authorities explained that the reason that the Unpaid R&D Labour Scheme included medium-sized and large companies was to keep it in conformity with the conditions of the Skattefunn Scheme (which is open to all undertakings regardless of size).
Norveški organi so pojasnili, da je razlog za vključitev malih in srednje velikih podjetjih v shemo za neplačano delo za R-R zagotovitev njene skladnosti s pogoji sheme Skattefunn (ki je odprta za vsa podjetja ne glede na njihov obseg).
The Norwegian authorities stated, in this context, that ‘[t]his is also why there is no formal discrimination against larger companies in the Unpaid R&D Labour Scheme’s definition of beneficiaries’ (emphasis added) [29].However, the Norwegian authorities have also made it clear that, in practice, the Unpaid R&D Labour Scheme is intended to target only entrepreneurs and one-man enterprises: ‘Even if the scheme includes enterprises of all sizes, the very nature of the scheme (support for unpaid labour) implies that the incentive effect will be most significant for entrepreneur-firms and one-man enterprises’ [30].
Norveški organi so v tem okviru navedli, da „[ravno] zato v opredelitvi upravičencev sheme za neplačano delo za R-R ni formalne diskriminacije do velikih podjetij“ (poudarek dodan) [29]. Vendar so norveški organi prav tako pojasnili, da je shema za neplačano delo za R-R v praksi usmerjena samo pomoči podjetnikom in enoosebnim družbam: „Čeprav shema vključuje različno velika podjetja, sama narava sheme (pomoč za neplačano delo) pomeni, da je spodbudni učinek največji v primeru podjetnikov in enoosebnih družb“ [30].
In the same vein the authorities have stated that the Unpaid R&D Labour Scheme is ‘… primarily targeting newly established technology-based companies with no ability to pay salaries to the individuals performing the R&D activity’ and ‘[a]s the Unpaid R&D Labour Scheme shall give support to unpaid labour performed by R&D personnel not receiving salary or other compensation for the labour, the scheme will not be relevant for ordinary medium-sized and large companies’ [31].
Poleg tega so organi navedli, da je shema za neplačano delo za R-R „(…) primarno namenjena novoustanovljenim tehnološkim družbam, ki niso sposobne izplačevati plač posameznikom, ki opravljajo dejavnosti R-R“ in „(ker) se iz sheme za neplačano delo za R-R dodeljuje pomoč za neplačano delo, ki ga opravlja osebje na področju R-R, ki ne prejema plače ali drugega nadomestila za delo, shema ni primerna za navadna mala in srednje velika podjetja“ [31].
On this basis the Norwegian authorities have stated that ‘Companies with an annual turnover or an annual balance sheet total corresponding to the ESA definition of medium-sized companies will in practise not receive support for unpaid labour’ [32].
Na tej podlagi so norveški organi navedli, da „družbe, katerih skupni letni promet ali letni izkaz prihodkov in izdatkov ustreza ESR opredelitvam srednje velikih podjetij, v praksi ne bodo prejemale pomoči za neplačano delo“ [32].